The Resort Municipality of Whistler AFFECTiNg BudgET ... strategic planning session in April 2009; and the Long- ... THE RESORT MUNICIPALITY OF WHISTLER

Five-Year Financial Plan 2011 – 2015 The Resort Municipality of Whistler

Five-Year Financial Plan 2011 – 2015 The Resort Municipality of Whistler

T A B L E O F C O N T E N T S | i

ChApTER ONE: iNTROduCTiON

Whistler2020 ................................................................ 1:1

Long-Term Financial Plan.............................................. 1:2

Five-Year Financial Plan 2011-2015 ........................ 1:2

Chapter’s Overview .................................................. 1:2

Key Aspects .............................................................. 1:2

Economy .............................................................. 1:3

Strata Hotel Classification.................................. 1:3

Development ....................................................... 1:3

Energy Management .......................................... 1:3

Resort Municipality Initiative Grant ................... 1:3

Transit .................................................................. 1:3

Labour .................................................................. 1:4

Investment Income ............................................. 1:4

Other Income ...................................................... 1:4

Policing ................................................................ 1:4

Parking Fees ....................................................... 1:4

Impact on Property Taxes ................................... 1:4

Cost Reductions and Additional Revenues ............ 1:5

Table 1.1 Items Reducing Property Tax Funding Requirements 2011 Budget............................... 1:5

Community Engagement .............................................. 1:5

Five-Year Financial Plan 2011-2015 Summary .......... 1:6

Table 1.2 Revenue (All Funds) 2011 Budget ......... 1:6

Table 1.3 Expenditure (All Funds) 2009 Budget.... 1:6

Staff Levels............................................................... 1:6

Projects Program .................................................... 1:6

Table 1.4 Projects (All Funds) 2011 Budget .......... 1:6

Official Community Plan Review ................................... 1:7

ChApTER TWO: ThE RESORT COMMuNiTy

Where it all Started ....................................................... 2:1

Location ......................................................................... 2:1

People ............................................................................ 2:2

A World-Class Resort ..................................................... 2:2

Community and Culture ................................................ 2:3

The Economy ................................................................. 2:5

ChApTER ThREE: ThE MuNiCipAL FiNANCiAL SySTEM

Introduction ................................................................... 3:1

Municipal Finance ......................................................... 3:1

Corporate Structure ................................................. 3:1

TABLE OF CONTENTS

THE RESORT MUNICIPALITY OF WHISTLER | FiVE-yEAR FiNANCiAL pLAN 2011-2015

ii | T A B L E O F C O N T E N T S

Mayor and Council .............................................. 3:1

Chief Administrative Officer .................................. 3:1

Policy and Program Development ..................... 3:1

RMOW Organizational Chart .............................. 3:2

Economic Viability .............................................. 3:2

Resort Experience .............................................. 3:2

Environmental Services ..................................... 3:2

Community Life ................................................... 3:2

Fund Accounting, Utilities and Reserves ................ 3:3

Sewer Utility Example ........................................... 3:3

Revenues and Expenditures ................................... 3:3

Reserves ................................................................... 3:4

Financial Principles and Policies .................................. 3:4

Financial Principles .................................................. 3:4

Whistler2020 ...................................................... 3:4

The Whistler Experience .................................... 3:4

Financial Prudence and Responsibility ............. 3:4

Efficient and Effective Government ................... 3:5

Fairness and Equity ............................................ 3:5

Building Community ........................................... 3:5

Innovation ........................................................... 3:5

Leadership .......................................................... 3:5

Openness and Transparency ............................ 3:5

Financial Policies ..................................................... 3:5

Infrastructure Financing..................................... 3:5

Cost-Revenue Gap .............................................. 3:6

Property Taxes .................................................... 3:8

Revenue Uncertainty .......................................... 3:8

Private Investment in Overnight Properties ...... 3:8

Use of the Additional Hotel Room Tax .................... 3:9

Investment Management ........................................ 3:9

ChApTER FOuR: ThE BudgET pROCESS

Departmental Budgets ................................................. 4:1

Annual Target Operating Budget .................................. 4:1

Supplemental Request ................................................. 4:2

Budget System in Action Chart .................................... 4:2

The Budget Cycle ........................................................... 4:3

Budget Cycle Summary ...................................... 4:3

Establish the Budget Guidelines ............................ 4:3

Divisions Prepare their Requests ........................... 4:3

Ranking of Requests ............................................... 4:3

Public Consultation Process ................................... 4:3

Council Adoption of the Budget .............................. 4:3

Amending the Budget After Adoption ..................... 4:4

ChApTER FiVE: FACTORS AFFECTiNg BudgET

Economic Factors .......................................................... 5:1

Global Economic Downturn ..................................... 5:1

Living the Dream ...................................................... 5:1

Property Development ............................................. 5:2

Strata Hotel Classification ....................................... 5:2

Key Trends ..................................................................... 5:2

Inflation ..................................................................... 5:2

Changes in Existing Assessment ............................ 5:3

New Construction..................................................... 5:3


T A B L E O F C O N T E N T S | iii

Transit ....................................................................... 5:4

Pay Parking ............................................................... 5:4

Energy Management ............................................... 5:4

Investment Income .................................................. 5:5

2% Additional Hotel Room Tax ................................ 5:6

Resort Municipality Initiative Grant ........................ 5:6

Community Life Tracking Survey .................................. 5:6

Perceived Value for Money of Services Provided ................................................................... 5:7

Preferred Action to Deal With Anticipated Budget Shortfall ....................................................... 5:7

Budget Guidelines ......................................................... 5:8

General Tax Rate ...................................................... 5:8

Other Fees and Charges .......................................... 5:8

Departmental Budgets ............................................ 5:9

Summary .................................................................. 5:9

ChApTER Six: STRATEgiC BuSiNESS pLAN Whistler 2020— Moving Toward a Sustainable Future ........................... 6:1

What is Whistler2020? ............................................ 6:1

Why is Whistler2020 Important? ............................ 6:1

Who is Responsible for Whistler2020? .................. 6:1

How is Progress Toward Whistler2020 Monitored? ............................................................... 6:1

The Whistler2020 Framework ................................ 6:2

Whistler2020 Values .......................................... 6:2

Whistler2020 Vision ........................................... 6:2

Whistler2020 Priorities ...................................... 6:2

Whistler2020 Strategies .................................... 6:2

Whistler2020 Actions......................................... 6:2

Whistler2020 Values .......................................... 6:2

New RMOW-Lead Whistler2020 Actions for 2011 .............................................................. 6:3

Arts, Culture & Heritage ................................ 6:3

Built Environment .......................................... 6:3

Energy ............................................................ 6:4

Health & Social .............................................. 6:4

Materials & Solid Waste ............................... 6:4

Recreation & Leisure .................................... 6:4

Water .............................................................. 6:4

Looking Ahead: Muncipal Objectives for 2011 ...... 6:5

ChApTER SEVEN: REVENuES ANd ExpENdiTuRES

Summary of Revenues ................................................. 7:1

Table 7.1 Revenue Categories 2011 Budget ........... 7:1

Property and Parcel Taxes ....................................... 7:2

Property Tax Exemptions ......................................... 7:2

2% AHRT and RMI ................................................... 7:2

Grants in Lieu .......................................................... 7:3

Penalties and Interest ............................................. 7:3

Grants ....................................................................... 7:3

Interest Income ........................................................ 7:3

Fees and Charges .................................................... 7:4

Utility User Fees ....................................................... 7:4

Summary of Expenditures ........................................... 7:4

Table 7.2 Expenditure Categories 2011 Budget ..... 7:4

Operating .................................................................. 7:4

Resident and Partners ............................................ 7:5

Transfers ................................................................... 7:5


iv | T A B L E O F C O N T E N T S

Reserve Contributions ............................................. 7:5

2% AHRT and RMI .................................................... 7:5

Festivals, Events & Animation ................................. 7:6

Summary of Debt Obligation ................................... 7:6

Current Debt Levels ........................................... 7:6

Borrowing Capacity ............................................ 7:7

Table 7.3 Existing Long-Term Debt Repayments ...... 7:7

Effect on Future Operations .................................... 7:7

Summary of Personnel ................................................. 7:7

Staffing of the Municipality ..................................... 7:7

Summary of Changes .............................................. 7:7

Table 7.4 Full Time Equivalents by Division ................ 7:8

Transit Services ............................................................. 7:9

Policing......................................................................... 7:10

Whistler Housing Authority ......................................... 7:10

Table 7.5 Whistler Housing Authority Five-Year Operating Projections .............................................. 7:11

ChApTER EighT: pROJECT pROgRAM

Table 8.1 Project Expenditure Program .................. 8:1

Project Program ............................................................. 8:2

Table 8.2 Project Expenditures 2011-2015 ........... 8:2

Table 8.3 Project Funding Sources 2011-2015 ..... 8:3

Table 8.4 Detailed List of Projects for 2011 ......... 8:4

General Fund ......................................................... 8:4

Water Fund ............................................................ 8:6

Sewer Fund ............................................................ 8:7

Solid Waste Fund .................................................. 8:7

Operational Impacts...................................................... 8:8

Table 8.5 Ongoing Operating Costs Associated with Projects.......................................... 8:8

Project Descriptions Non-Capital Expenditures ........8:10

Enhancing the Resort Experience ........................8:10

Enriching Community Life .....................................8:10

Ensuring Economic Viability ..................................8:11

Protecting the Environment ...................................8:13

Project Descriptions Infrastructure Maintenance .....8:14




Project Descriptions Capital Expenditures ................8:16


Partnering for Success ..........................................8:18


Ensuring Economic Viability ..................................8:20


Utility Project Descriptions ..........................................8:22

Protecting the Environment–Water ......................8:22

Protecting the Environment–Sewer ......................8:25

Protecting the Environment–Solid Waste.............8:26

ChApTER NiNE: SuMMARy SChEduLESFive-Year Financial Plan 2011-2015............................ 9:1

Schedule A ..................................................................... 9:2

Consolidated Fund Summary—Operating............... 9:2

Schedule B .................................................................... 9:4

General Fund Summary .......................................... 9:4

Resort Municipality Initiative Grant ........................ 9:6


T A B L E O F C O N T E N T S | v

2% Additional Hotel Room Tax ................................ 9:8

Schedule C..................................................................... 9:9

Water Fund Operations ............................................ 9:9

Solid Waste Operations ........................................... 9:9

Sewer Fund Operations .........................................9:10

Schedule D ..................................................................9:12

Consolidated Fund Summary—Projects ...............9:12

Schedule E ...................................................................9:14

General Fund Project Details ................................9:14

Schedule F ...................................................................9:20

Water Fund Project Details ....................................9:20

Sewer Fund Project Details ...................................9:22

Solid Waste Fund Project Details ..........................9:24

Schedule G ..................................................................9:26

General Fund Reserves .........................................9:26

Schedule H ..................................................................9:28

Utility Fund Reserves .............................................9:28

gLOSSARy .....................................................................I

ACkNOWLEdgEMENTS ......................................VII

i n t r o d u c t i o n | 1:1

1 cHAPtEr onE introduction

We are pleased to submit to council our Five-Year Financial Plan 2011-2015.

This Five-Year Financial Plan has been pre-pared following the priorities contained in Whistler2020, Whistler’s community vision and highest level policy document; direction established by council during the strategic planning session in April 2009; and the Long-Term Financial Plan. It expresses, in financial terms, the recommended work program for the Resort Municipality of Whistler (RMOW) over the next five years with an emphasis on 2011, the current fiscal year.

This plan will ensure the municipality’s limited financial resources are used in the most cost-effective manner as we move toward our vision: “Whistler will be the premier mountain resort community - as we move toward sustainability.”

We integrated the principles and policies from the Long-Term Financial Plan into the Five-Year Financial Plan. The Long-Term Financial Plan is the policy document that guides all aspects of the municipality’s Five-Year Financial Plan 2011–2015. Further, we have also integrated the work done by the citizen-led Whistler2020 task forces.

Whistler2020Whistler2020 is our shared vision, strategic plan and process for continued success to the year 2020—and an ambitious step on a longer journey toward a sustainable future. Whistler2020 is a long-term, comprehensive, com-munity-driven, and-action focused vision for our commu-nity. Through the development of Whistler2020, we have determined our values as a resort community, examined the challenges we face, and established our priorities:

• Enriching Community Life

• Enhancing the Resort Experience

• Protecting the Environment

• Ensuring Economic Viability

• Partnering for Success.

Our vision is for Whistler to be the premier mountain resort community as we move toward sustainability. On this journey, we will continue to build a strong resort community that emphasizes quality of life and respects the diversity of its people. We will develop and imple-ment long-term growth management programs that move us toward sustainability which includes a strategy to ensure we achieve financial stability. Our visitors will enjoy the optimum mix of premier, world renowned recre-ational opportunities and first-class service in the rugged Coast Mountains.

Whistler2020 describes what Whistler aspires to be in 2020: our values and vision; our sustainability principles and priorities; and the direction that facilitates a suc-cessful and sustainable resort community. Whistler2020 also provides background on the strategic plan, explain-ing what it is, why and how it was developed, and who was involved in the process.

The 17 strategies in Whistler2020 guide the actions Whistler will need to take so it can achieve its vision. This involves a community-led process of annually prioritizing actions—the key for moving us in the right direction. A detailed monitoring program, with 96 indicators, is also included to help the resort community assess its progress, and, if we’re not on track, help us to detail a plan on how we might correct our path.

THE RESORT MUNICIPALITY OF WHISTLER | FiVE-YEAr FinAnciAL PLAn 2011-2015

1:2 | i n t r o d u c t i o n

Long-Term Financial Plan (LTFP)The Long-Term Financial Plan is a policy document. It sets out a series of principles and policies that, taken together, will guide council and the organization in mak-ing the decisions necessary to help Whistler address financial challenges, remain competitive, and achieve its vision of becoming a sustainable, world-class resort community.

The Long Term Financial Plan can be accessed by clicking on this link or at www.whistler.ca and selecting “Municipal Hall” → “Budget and Taxes” → “Long Term Financial Plan”.

Council and staff used the Long-Term Financial Plan to help develop the Five-Year Financial Plan, as well as more detailed operating and capital budgets for the or-ganization. The Long-Term Financial Plan will give council and staff the information, guidance and confidence required to make the choices necessary for Whistler to succeed as a sustainable resort community.

Five-Year Financial Plan 2011-2015The Five-Year Financial Plan 2011-2015 is designed to provide significant information concerning the financial position of the municipality and services that will be provided over the next five years.

The Five-Year Financial Plan 2011-2015 is comprised of nine chapters, which are briefly described below:

CHAPTER 1 INTRODUCTION introduces the document, identifies the key deliverables and highlights the priori-ties and issues.

CHAPTER 2 THE RESORT COMMUNITY profiles the Resort Municipality of Whistler by providing information about Whistler’s history, location, people, the resort, community and culture, and economy.

CHAPTER 3 WHISTLER’S FINANCIAL SYSTEM provides an introduction to municipal finance and the guiding principles and policies that we follow.

CHAPTER 4 THE BUDGET PROCESS identifies the budget process and the financial parameters used to develop the Five-Year Financial Plan.

CHAPTER 5 FACTORS AFFECTING BUDGET elaborates on the key trends and significant issues affecting the Five-Year Financial Plan.

CHAPTER 6 STRATEGIC BUSINESS PLAN identifies our overall priorities and strategies and details the actions to be carried out in 2011.

CHAPTER 7 REVENUES AND EXPENDITURES sum-marizes the financial position of each division and the operating revenues and expenditures for all funds.

CHAPTER 8 PROJECT PROGRAM identifies the five-year capital plan together with a brief description of signifi-cant capital projects planned for 2011, as well as their financial implications.

CHAPTER 9 SUMMARY SCHEDULES provides detailed fi-nancial schedules that support the Five-Year Financial Plan.

A glossary is provided giving definitions for terms used in the document.

KEY AsPEctsWhistler is faced with challenges that affect its ability to provide services and high quality experiences for residents and visitors in an economically sustainable manner. Some are recent developments while others are longer term issues. These broad issues can be summarized as:

• A slow recovery from the global economic down-turn continues to negatively impact tourism travel world-wide;

• Certain revenues are increasingly correlated with visitors;

• Whistler has reached a stage of minimal new development;

• Operating costs continue to increase while revenues are relatively static; and

• Decreased property tax revenues arising from strata hotel properties.

http://www.whistler.ca/images/stories/PDF/Finance/Long%20Term%20Financial%20Plan.pdf



EconomYClearly, the economic downturn has a direct impact on our tourism economy. Fewer visitors result in fewer hotel rooms booked which has a direct impact on short term accom-modation related taxes and the ability for business and residents to earn income. The reduced number of visitors and lower room rates will, in turn, reduce the revenues from the Additional Hotel Room Tax (AHRT) which the municipal-ity uses to fund the resort side of the resort community. 2011 AHRT is projected at just over $3.2 million, which is the lowest point since 2005. Very modest annual increases (two per cent) are projected for the next five years for AHRT.

strAtA HotEL cLAssiFicAtionIn 2008, the provincial government adopted a new ap-proach to valuation. As a result, the property tax status strata hotels now changes daily. If a unit is rented, then the unit will be taxed at business class rates. If a unit is not rented (or is just available for rent, but was not actu-ally rented), it will be taxed at residential rates. This has a number of ramifications for the resort. In the first year of implementation of this new approach, the municipality saw its property tax revenues drop $2.2 million. Because property tax is an annual revenue, revenues continue to be reduced by $2.2 million every year going forward. The impacts are also more wide-spread than just revenues. The new approach to valuation causes an uneven playing field with non-stratified hotels, and scattered services causing confusion on the part of guests. But, from a strictly financial perspective, the impact is that property taxes will now ebb and flow based on occupancy. The problem is exacerbated during periods of low occu-pancy as a lesser amount of the property is classified as business and is therefore taxed at residential rates. The costs incurred by a municipality, many of which are often driven by infrastructure, are generally fixed and do not vary directly with visitor numbers. In addressing this situation, we continue to inform and discuss the impacts with the provincial government, advising them of the unanticipated effects of the legislation and suggesting

ways to better achieve objectives and provide the neces-sary funding for the resort.

dEVELoPmEntRecently the community has reached a stage where most of the properties within municipal boundaries have been developed. A maximum level of development is considered necessary in terms of overall sustainability but, reduces development revenues that previously helped to fund increased costs and new services. In addition, a significant amount of recent development has been for resident restricted housing. While resident restricted housing requires the same services as other residential housing, it generally has lower assessed values and therefore generates less property tax to pay for those services. This gives rise to an environment where costs increase relatively faster than the associ-ated revenues.

EnErgY mAnAgEmEntThe municipality has set an aggressive plan for increas-ing energy efficiency and achieving carbon neutrality in respect of its operations. Given that energy costs (elec-tricity, gasoline, diesel, etc) are increasing faster than many other commodities, energy management will be a key factor in managing future costs. More information about energy management is provided in chapter 5.

rEsort municiPALitY initiAtiVE grAnt (rmi)RMI funds are an important funding source for to the municipality’s budget, allowing incremental invest-ment into ongoing and new projects to support tourism. Securing this important funding enables Whistler to increase its investment in tourism related programs and infrastructure and is absolutely critical to Whistler. More details about RMI are provided in chapter 5.

Transit

A couple of years ago, BC Transit advised that transit costs would increase, due to increased costs and service to new subdivisions. At the time, the estimates were that costs would increase $1.4 million. As 2011 approached, budgets



for 2011 came in $2.3 million more than that original estimated increase of $1.4 million.

Early in the budget process, Council confirmed the operat-ing budget for 2011 was to stay within the previously declared four percent for 2011, and no more.

A transit fare increase was implemented, and staff and Council are currently working with BC Transit to bring down the costs of the current transit system. Given that the community has achieved build-out, it was a logical time to perform a full evaluation of the transit system. Each route was analyzed with trip counters and statisti-cal methods, to determine rider utilization of the various routes. Based on the results of the analysis, BC Transit will recommend a number of changes (cutting underutilized routes, reducing frequency for some times of day, and reconfiguring routes to eliminate underutilized portions of routes). These changes will be implemented to reduce the costs of the system; however, the cost increases are of such a scale as to require a funding increase, despite the changes. Significant cuts to other operating budgets will be needed to free up funding for transit, or a further increase to taxes will be needed in 2012.

Labour

Municipal staff currently has an agreement that provides for a pay rate increase of four percent in 2011 and ex-pires in December 2011. At this time there is no informa-tion about proposed changes to pay rates beyond 2011.

Investment Income

The majority of funds needed for the entire year of opera-tions is collected in a two week period during tax time and is invested for use during the rest of the year. Given the current low interest rate climate, it is estimated that investment income will decrease by $210,000 from the 2010 actual.

Other Income

General fees and charges, excluding property taxes and government grants or revenue sharing, are not expected to change significantly from what was budgeted in 2010.

Policing

The municipality pays the federal government for seventy percent of RCMP costs plus all direct costs related to the local detachment and support staff. Although costs are expected to increase by approximately $160,000, the impact has been reduced by nearly $100,000 due to certain public servant staff costs that are no longer funded directly by the municipality.

Parking Fees

The Province provided the day skier lots to the municipal-ity, along with the requirement that the municipality was responsible for any improvements to the lots. Further, the municipality was also responsible for the construc-tion of a debris barrier which protects businesses and accommodations located in the village from floods and debris flows from Fitzsimmons Creek.

The day lots were originally forecast to earn two million annually in revenue. The funds were to be used to pay for the maintenance of the lots, repay the construction costs of the debris barrier, and transit initiatives. Pay parking was instituted in three of the five parking lots in 2010, and actual revenues were tracking half of what was anticipated.

For 2011, paying back the reserves for the construction of the debris barrier and parking lots has been deferred until revenue is available, and the committee oversee-ing pay parking has been challenged with making that revenue available.

Impact on Property Taxes

2011 is the final year of the property tax increases that were forecast in the LTFP developed in 2009. An in-crease of four percent has been planned as necessary to balance the municipal budget. The impact on residential property taxes is approximated to be $9 per $100,000 of assessed value. cost rEductions And AdditionAL rEVEnuEs



Given the challenges discussed above and the fact that Council would accept a property tax increase of no more than four percent, the municipality took the following ac-tions to reduce funding requirements while maintaining existing levels of service.

communitY EngAgEmEnt

The public consultation program for the 2011 budget included two public open houses held during November and December 2010, comment forms, email address specifically set up for public comments on the budget, presentation to Whistler Chamber of Commerce and, presentations at during several public Council meetings.

In November 2010, the RMOW carried out a telephone survey. The results were presented during the December 7, 2010, public Council meeting. A total of 500 interviews were conducted across two key stakeholder groups—per-manent residents and BC based second home owners.

Survey results show that most respondents find value in the services the RMOW provides based on the funds it collects. We asked the respondents their preferred method for “accommodating a budget shortfall” if there was one. In order to deal with this possible shortfall, all stakeholder interviewed groups stated they are most inclined to accept some property tax increases in order to maintain current levels of service.

table 1.1 iteMS reducinG ProPertY taX FundinG reQuireMentS 2011 budGet

Employment level cost reductions 381,000

new alternative funding sources for operating costs 338,000

increased revenue from grants and investments 260,000

other operating cost reductions 167,000

transit cost reductions 200,000

transit fare increase 350,000

Alternative transit funding 235,000

delay reserve contributions related to parking development 983,000

2,914,000

Don't KnowVery PoorFairly PoorFairly GoodVery Good

Second Homeowners

Permanent Residents

19% 58% 17% 5% 3

Perceived Value for Money of Services Provided by RMOW

16% 61% 13% 4%6%

Total Good Value 77%

2009

2010

18% 51% 18% 10% 4%


2009


2010

18% 52% 15% 7% 4%


Don't KnowCut TaxNo IncreaseAccept Increases

Second Homeowners

Permanent Residents

58%

Preferred Action to Deal with Anticipated Budget Shortfall

51% 29% 11% 9%

2009

2010

57% 17% 18% 9%

2010

64% 20% 11% 5%

2009

61% 26% 8% 5%



Five-Year Financial Plan 2011-2015

SummaryRevenues and expenditures for all funds (general rev-enue fund, water fund, sewer fund, and solid waste fund) total $77.26 million for 2011. Tables 1.1 and 1.2 outline the sources of revenue and expenditures for 2011.

stAFF LEVELsThe Five-Year Financial Plan 2011-2015 provides for 332 full-time equivalent (FTE) positions in 2011. This is a de-crease of 14 FTE’s from the prior year. A summary table of staffing levels by division along with an explanation of changes is included in Chapter Seven.

ProjEcts ProgrAmThe proposed projects program for 2011 totals $24.8 million.

The most significant projects planned for 2011 are out-lined as follows, with greater detail provided in Chapters Eight and Nine:

Whistler olympic Plaza and Performance infra-structure: Whistler Olympic Plaza construction in 2011 includes the completion of the Performance Pavilion, plaza and mechanical and electrical infrastructure. Whistler Olympic Plaza will be the primary site of Games memories and will house an open air performance pavilion with supporting back of house space and public washrooms. Whistler Olympic Plaza will be home to the Festivals, Events and Animation program that will enrich Whistler’s arts and culture offerings and contribute to Whistler success as a resort. The total cost of the project is $ 4,224,203.

bayly Park: This is a budget for a new park on the reclaimed landfill as part of the newly developed Cheaka-mus Crossing neighbourhood, a master planned com-munity designed with sustainability in mind. A consultant

table 1.2 revenue (all FundS) 2011 budGet

Property or parcel taxes 41,049,451

grants in lieu 622,047

Penalties and interest 450,000

grants and other 2,659,773

Fees and charges 19,244,294

investment income 1,940,690

transfer tax 10,766,334

Works & service charges 527,712

77,260,301

table 1.3 eXPenditureS (all FundS) 2011 budGet

Payroll and goods & services 53,321,058

debt interest & Principal 3,103,793

residents & Partners 3,059,412

reserves / transfers 17,776,036

77,260,299

table 1.4 ProjectS (all FundS) 2011 budGet

general Fund 21,233,387

Water Fund 2,565,000

sewer Fund 835,000

solid Waste Fund 200,000

24,833,387

Don't KnowNo IncreaseAccept Increases

Renters

58%


70% 23% 7%

2009

2010

79% 18% 3

64% 11%

5%



has been engaged to develop a masterplan for the site. The site has some restrictions due to the landfill below, but provides many opportunities. Amenities to be devel-oped here could include: Children’s play area, Athletic fields and park areas, walking paths and passive natural areas. The total cost of the project is $1,470,000.

rainbow theatre renovation: The renovation of the existing Rainbow Theatre in the Conference Center to a state of the art digital theatre will maximize the use of this currently underutilized space on a year round basis while contributing to Whistler Arts and Culture objectives and tourism economy. The total cost of the project is $1,850,000.

Wildfire Fuel Treatment and Thinning: This project is to support the continuing operations surrounding the RMOW Community Wildfire Protection Plan. This project assists the RMOW in addressing the identified Wildfire threat within the community by providing for recognized fuel treatment solutions to high and extreme hazard areas. The goals of this project are not only to improve the wildfire resiliency within our community; it is also to improve and diversify the forest and wildlife habitats located within our municipal boundaries. The total cost of the project is $2,500,000, of which the entire cost is anticipated to be funded by external grants.

Municipal debt: The RMOW has adopted a savings philosophy as a general policy. Savings means that the municipality will budget for sufficient reserve contribu-tions to pay for future capital maintenance and replace-ment instead of incurring debt.

Where necessary, the municipality will borrow to finance new infrastructure projects. Specifically, the municipality will borrow funds in cases where capital reserves are in-sufficient and where the timing cannot be deferred. The municipality will continue to apply for grants and seek other funding sources as it has in the past.

No new long-term debt is planned for 2011.

oFFiciAL communitY PLAn rEViEW

On the heels of the extraordinary Games experience,

the RMOW quickly began work on the update of the Of-

ficial Community Plan (OCP), a project that has included

extensive work on behalf of staff and the community.

A substantial review and update of Whistler’s current

Official Community Plan takes place 2010 through 2011,

including extensive community involvement. The updated

plan is projected to be complete in this term of council by

late 2011.

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T h e R e s o R T C o m m u n i T y | 2:1

The Squamish and Lil’wat First Nations originally used the secluded Whistler valley for hunting and gathering for centuries before the occasional

trapper or logger built a cozy cabin in the nineteenth century. Whistler’s tourism roots go deep: the community wasn’t fully settled until 1914, when Alex and Myrtle Philip opened Rainbow Lodge, a fishing and holiday camp. Later that year, the Great Pacific Northwestern pushed through the valley en route to Prince George. Other pioneering spirits soon followed and more lodges and tea houses sprang up around Alta Lake, as did farms, logging camps, and mills. By the late 1940s, Rainbow Lodge was the most popular honeymoon spot west of the Rockies and the centre of a lively, sociable community, despite its being accessible only by rail or float plane. In fact, the old hydro road wasn’t paved until 1966, when the Garibaldi Lift Company opened the ski area with a gondola, chair lift and two t-bars on the west face of Whistler Mountain. Owned by a group of Vancou-ver businessmen with Olympic-sized aspirations —they unsuccessfully bid for the ’68 Winter Games—Whistler Mountain soon became a mecca for skiers. But locals had an even bigger vision: a world-class summer and winter destination, with a pedestrian village at the base of the two tallest ski mountains in North America. The Resort Municipality of Whistler (RMOW) was incorporated on September 6, 1975, the first designated resort mu-nicipality in Canada. The village, Blackcomb Mountain, and the north face of Whistler Mountain all opened for business in December 1980, and, just nine years later, Whistler was ranked among the top destinations in the world. Realizing the vision, locals then planned on how to retain their success while ensuring they protected the

place they loved so much. The result was to develop a long-term, comprehensive sustainability vision, which is known today as Whistler2020.

It may look a little different today, 100 years on, but Whistler remains a lively, sociable community with a strong, pioneering spirit and Olympic-sized aspirations. In 2003, Whistler was selected, along with the City of Vancouver, to host the 2010 Olympic and Paralympic Winter Games.

Location

The RMOW is located 140 kilometres north of Vancouver, in the Province of British Columbia, in the Coast Moun-tains. Traveling along the scenic Sea to Sky highway, voted “most romantic road in the world”, brings views of fiords and mountain vistas. Whistler is home to two of the three highest ski mountains in North America, with Blackcomb Mountain rising 1,609 metres (5,280 feet) and Whistler Mountain rising 1,530 metres (5,020 feet).

Where it all started

ChAPTeR TWo THE RESORT COMMUNITY

THE RESORT MUNICIPALITY OF WHISTLER | FiVe-yeAR FinAnCiAL PLAn 2009-2014

2:2 | T h e R e s o R T C o m m u n i T y

People

There are approximately 10,500 permanent residents in Whistler (BC stats, 2010 population estimate). On peak holiday weekends, the population can swell to 55,000 including visitors. These permanent residents, together with help from the surrounding communities of Squamish and Pemberton, provide the 13,500 employ-ees needed by the resort during the busy season. The population is largely youthful: nearly half the population is 25 to 34 years old, compared to 30 per cent in the rest of the province.

Whistler’s permanent residents are highly educated: among those 15 years and over, 29 per cent have a univer-sity degree and 18 per cent have a college diploma, com-pared to 19 per cent and 17 per cent provincially. Sixty-three per cent of Whistler’s permanent population aged 15 years of age or older has had post-secondary education, compared with 52 per cent of the provincial population.

Fifty-seven per cent of Whistler’s permanent residents are single, compared to 32 per cent in the rest of British Columbia. And they are mobile. Of the permanent resi-dents, only 37 per cent were at the same address five years ago, whereas more than half the province was at the same address five years ago.

Whistler also differs from the rest of the province in home ownership. Fewer permanent residents own their home; 55 per cent of Whistlerites own, versus the provin-cial average of 70 per cent.

Whistler is a young and growing community. Twenty per cent of all households in Whistler have children.

A World-Class Resort

Consistently ranked the number one resort in North America, Whistler features two majestic mountains, epic skiing and snowboarding conditions, four championship golf courses, more than 200 shops, 90 restaurants and bars, accommodations galore, hiking trails, spas, and, arguably, the best mountain bike park in the world.

Whistler broke records in December 2008, with the opening of the Peak 2 Peak Gondola, which operates in both winter and summer. Linking the summits of Whistler and Blackcomb Mountains, the Peak 2 Peak Gondola boasts the longest unsupported lift span in the world at 3.024 kilometres (1.88 miles) and is the highest lift of its kind at 415 metres (1,361 feet).

Whistler’s strategic location in the Pacific Range of the Coast Mountains means it experiences the ideal condi-tions for a year-round mountain resort. There is an annu-al snowfall of 430 centimetres (14 feet) in the valley with an average snowfall of 1,022 centimetres (33.5 feet) in the alpine regions. Average winter temperatures range from –8º to 3º C (18º to 37º F) while average summer temperatures range from 9º to 23º C, (48º to 80º F). The elevation of Blackcomb Mountain peak is 2,284 metres (7,494 feet) and Whistler Mountain peak is 2,182 me-tres (7,160 feet). The elevation for Whistler Village in the valley is 668 metres (2,190 feet). The two mountains, which have the longest ski season in Canada, have more than 200 ski runs and are serviced by 38 lifts. In sum-mer, there are more than 200 kilometres of lift-serviced trails and mountain pathways.

The mountains blend seamlessly with Whistler Village, a vibrant town centre with every amenity for travelers: diverse accommodations, local and international cuisine, shops, arts and cultural centres, wellness spas, and en-tertainment venues. Much of the village is pedestrian-only.

Population by Age Group

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Community and Culture

There are a number of ways to get to and from Whis-tler. A scheduled bus service operates from downtown Vancouver and the Vancouver airport approximately seven times a day. Whistler is also served by regular air (helicopter/float plane) service and has a heliport. Travel time by car along the spectacular 120 kilometre Sea to Sky highway between Vancouver and Whistler is approxi-mately two hours. The drive time to Seattle, Washington is about five hours.

The current municipal boundaries cover 24,300 hectares of land. Of this, 551.3 hectares are parkland. Whistler has nine major parks of which Lost Lake is the largest,

containing 216.7 hectares of natural beauty. There are 10 neighbourhood parks, the Emerald Forest conserva-tion area and the Rainbow Wetlands Reserve, plus hun-dreds of kilometres of trails and other natural amenities for the avid outdoor enthusiast.

Within the boundaries of Whistler, there are 90 kilo-metres of municipal roadway. Whistler’s public transit system, WAVE, carries more than 2.8 million passengers per year.

Whistler’s transit system is extensive and is the most used per capita in BC. It is operated by BC Transit, and the RMOW contributes to the cost. In December 2008, most of Whistler’s aging fleet was retired and replaced

Olympic Rings next to Whistler Olympic Plaza represent the memories and lasting legacies of the 2010 Winter Games.



with 18 low-floor fully wheelchair-accessible new buses. A free shuttle services the Village-Village North-Upper Village area and Lost Lake Park in the summer.

Community protective services are comprised of fire and rescue services, policing services, and bylaw enforce-ment. One fire chief, four assistant chiefs, 17 full-time firefighters/inspectors, and captains are the core of the fire and rescue service. A significant component of fire and rescue is the team of up to 60 well-trained, paid-on-call volunteer members that support the community. The RMOW contracts for policing services with the RCMP. The full complement serving the community is made up of 23 RCMP members supported by dedicated civilian employees of the RMOW. The RMOW bylaw enforcement group consists of 17 officers and support staff.

Health care services are provided by the Whistler Health Care Centre, which includes treatment facilities with am-bulance and helicopter, x-ray, laboratory, and emergency care. Ambulance and doctors are on call 24 hours every day. Additional medical support comes from the Vancou-ver Coast Health Authority. A number of private dental, physiotherapy, massage, chiropractic, and acupuncture services are offered throughout Whistler. Whistler re-ceived a donated CT-Scanner from GE as one of the nu-merous 2010 Winter Games legacies. This initiative was a true community partnership with local groups conduct-ing fundraising for the health care centre construction project required to house the new CT-Scanner. The facility

will provide timely, critical information to medical profes-sionals and will help them diagnose patients in Whistler.

Whistler Community Services Society offers a number of social programs, ranging from a food bank to a volunteer exchange to a crisis line. LUNA, the Late and Unique Al-ternatives program, offers a range of activities for young adults. The program runs year-round and is administered by the Whistler Community Services Society.

The resort has a number of cultural and community ame-nities, including: the Whistler Public Library, the Whistler Museum and Archives, the Squamish and Lil’wat Cultural Centre, Maurice Young Millennium Place, and three com-munity centers in Myrtle Philip Community School, the Spruce Grove Field House, and Spring Creek Elementary School. Maurice Young Millennium Place is Whistler’s Centre for Arts, Culture and Inspiration. The Meadow Park Sports Centre has a full-size pool, children’s play pool, arena, and gym/fitness facility.

Built by the RMOW, a new Whistler Public Library opened in January 2008. Since it opened, visits have increased by 243 per cent (to 220,155 visits in 2010). Circulation has increased more than 50% over the last two years from 127,831 to 193,645. The library now boasts improved online catalogue searching, expanded interlibrary loans, a larger selection of reference materi-als and media resources, and an increased number of public use computer work stations. The library’s new facility has vastly improved the quality and number of reading/study areas and provided meeting spaces for community-based groups. The library now has a greatly enhanced variety of children’s programs and a wide range of programs for adults.

Recreation and leisure are critical aspects of community life in Whistler and contribute significantly to the visitor’s experience. Roughly 551.3 hectares of the total 16,500 hectares of the municipality are parkland, approximately 553 square metres per capita. Parks and trails are used year round, in summer, for biking, swimming, running, blading, skateboarding, hiking, and picnicking, and in 0

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winter, for cross-country skiing, ice-skating, and snow-shoeing. Thirty kilometres of groomed cross-country ski trails see up to 20,000 skiers visits a year.

Economy

Whistler’s economy is based on tourism. Whistler attracts more than 2 million overnight and non-overnight visitors each year (approximately 49 per cent in winter and 51 per cent in summer). The top three employers in Whistler are: accommodation and food and beverage (30 per cent), retail (14 per cent), and construction (9 per cent).

For Whistler, the benefits of the 2010 Winter Games will last a lifetime. Whistler residents and visitors have been left with numerous tangible legacies, such as Olympic-quality sports facilities, Whistler Olympic Plaza, the Cheakamus Crossing neighbourhood and much more. The Games were a long-term investment in Whistler’s

future and provided Whistler with the unprecedented

opportunity to make strides toward achieving Whis-

tler2020, our shared vision for the community.

How we continue to leverage the Games will be the last-

ing measure, whether building community projects with

the help of Games funding, building our sport hosting

capacity or capitalizing on the extraordinary media atten-

tion to help build our tourism economy.

• Global awareness and brand recognition

• Community Land Bank (provided 300 acres of gifted

Crown land for resident housing)

• Cheakamus Crossing - Whistler’s newest green

neighbourhood resulting from the Athletes Village

(affordable housing for approximately 800 local

residents)

The Meadow Park Sports Centre is Whistler’s community hub for sports, leisure and more. This multi-

purpose facility provides residents and visitors with a wide selection of services and amenities including

a six-lane pool, kids’ pool, sauna, steam room and hot tub. The complex also houses an arena, squash

courts, weight room and fitness studio. A variety of recreation programs are offered including fitness

classes, aqua fitness, swimming lessons and public skating.

PhOTO CReDIT: LeANNA RAThkeLLy



• The Athletes Centre operated by Whistler 2010 Sport Legacies Society

• Whistler Olympic Park

• The Whistler Sliding Centre

• The Whistler Conference Centre renovations

• Boundary expansion (gave the municipality jurisdiction and better capability to manage its watersheds and growth management policies along its boundaries)

• Sea to Sky highway safety upgrades and capacity improvements

• hydrogen bus fleet for public transit

• enhanced accessibility for people with disabilities

• Whistler Olympic Plaza – a permanent outdoor venue for recreation, community celebrations, arts and culture, with an audience capacity of 6,000.

For example, in 2010, Whistler saw an increase in domes-tic and regional visitors during the summer, with a decline in visitors from key international markets over the same pe-riod. Moreover, the length of stay for all visitors decreased between the 2004/2005 season and the 2010/2011 season from a summer average of 4 days in 2004/2005 to an average of 3.50 days in 2010/2011. 2009/2010 saw an increase in visits to an average of 4.7 days.

In the summer the top activities for visitors included hik-

ing and sightseeing on Whistler Mountain (43 per cent),

hiking on trails (36 per cent), ziplining (18 per cent),

visiting a beach (16 per cent) and biking on the Valley

Trail (16 per cent). In the winter top activities included

skiing on Whistler Blackcomb (73 per cent), snowboard-

ing on Whistler Blackcomb (31 per cent) and visiting a

spa (14 per cent). Overall, one trend appears to be that

more visitors are taking advantage of Whistler’s numer-

ous inexpensive or free activities—especially hiking and

biking—and are doing so during slightly shorter visits.

Part of Whistler’s tourism strategy has been to focus

on providing families with good value for their vacation

dollars and to highlight the variety of accessible activities

specifically geared towards families and children.

PhOTO CReDIT: STeVe ROGeRS

PhOTO CReD

IT: LeANN

A RAThkeLLy

3 CHAPTER THREE THE MUNICIPAL FINANCIAL SYSTEM

T H E M U N I C I P A L F I N A N C I A L S Y S T E M | 3:1

This chapter provides an introduction to municipal finance practices, principles, and policies of the Resort Municipality of Whistler (RMOW).

Municipal finance must follow certain practices and conventions set out by the accounting profession and provincial government legislation. This includes the practice of fund accounting and the use of reserves. These terms are discussed below to provide readers of the Five-Year Financial Plan 2011-2015 with a general understanding of municipal finance and the roles and responsibilities of the parties involved.

The financial principles and policies of the RMOW are also reviewed in this chapter. The principles and policies establish the basic framework for the responsible management of the community’s financial resources.

Municipal Finance

CoRPoRATE STRUCTURE

To understand how the municipal finance system is designed, it is important to understand the structure of the municipality. The municipality’s corporate structure is aligned to reflect the priorities set out in Whistler2020.

The organizational chart, set out on the next page, indicates the municipality’s divisions. Each division is lead by a general manager who works closely with the CAO.

Mayor and Council

Municipal council represents the citizens of the RMOW, providing community leadership by serving as the legisla-tive and policy making body of the municipality. Mayor and council approve policy and budgets and provide

direction to the chief administrative officer. The mayor and council of the Resort Municipality of Whistler began a three-year term in the municipal election held in No-vember 2008, with the term ending in November 2011.

Chief Administrative Officer

The Chief Administrator Officer (CAO) assists council in the development of strategic plans that guide the resort community. The CAO executes the policies and objectives adopted by council and provides the coordinating link between council and municipal staff. The CAO is assisted by the general managers and the communications and human resources departments.

The communications department engages and informs Whistler residents through timely communications regarding the RMOW’s initiatives and programs. It provides communications planning and project support for all RMOW departments. It produces communication materials such as news releases, website, brochures and documents, advertising, logos, corporate videos and more. The department is also responsible for media relations.

Human resources is responsible for payroll; benefits; recruitment; training and development; employee health and safety; and labour and employee relations.

Policy and Program Development

Policy and program development provides leadership in strategic planning and the development of policies and practices that impact the community, such as the Whis-tler2020 Comprehensive Sustainability Plan and Official Community Plan.

Introduction

THE RESORT MUNICIPALITY OF WHISTLER | FIVE-YEAR FINANCIAL PLAN 2011-2015

3:2 | T H E M U N I C I P A L F I N A N C I A L S Y S T E M

Economic Viability

Economic Viability provides council, taxpayers, visitors and operating departments with leadership and resources for financial management and information technology.

Resort Experience

Resort experience’s mandate is to be a partner and leader in developing and maintaining a healthy, diversified and strong sustainable tourism economy as the RMOW moves towards sustainability. Resort experience is responsible for resort planning; parks, trails and village maintenance; village animation and events; and the Village Host program.

Environmental Services

Environmental Services provides for the physical infra-

structure of the municipality, including transportation,

transit, road maintenance, water supply, wastewater

collection and treatment, solid waste management and

recycling, and environmental stewardship. As well, this

division provides municipal central services including the

operation of the work yards, centralized purchasing, and

fleet management.

Community Life

Community life develops the policies and bylaws that

provide direction for the planning and development of the

community. Services include development planning, build-

ing inspection and permitting, library services, recreation

facilities and programs. Community life also oversees

RCMP, fire rescue services, and bylaw enforcement.

• Communications

• Web development and design

• Publications

• Payroll

• Benefits

• Recruitment

• Training & Development

• Health & Safety

• Labour Relations

• Employee Relations

• Strategic Alliances

• Resort Planning

• Resort Open Space Planning

• Parks, Trail and Village Maintenance

• Village Animation and Events

• Village Host Program

• Community Planning

• Recreation Facilities and Programs

• Community Recreation Programming

• RCMP

• Fire Rescue Services

• Bylaw Enforcement

• Building Services

• Library

• Fiscal Planning

• Financial Services

• IT

• Utilities

• Wastewater Treatment Plant

• Environmental Programs

• Transit

• Development Service

• Energy Systems

• Central Services

• Roads

Mayor & Council

Executive Assistant

Manager,Communications

Director,Human Resources

Manager,Strategic Alliances

General Manager,Resort

Experience

RESORT MUNICIPALITY OF WHISTLER ORGANIZATION STRUCTURE 2011

Chief Administrative Officer

• Legal & Special Projects

Manager, Legal & Special Projects

• Legislative Services

• Whistler 2020

• Special Projects

General Manager,Policy & Program

Development

General Manager,Community

Life

General Manager,Economic Viability

General Manager,Environmental

Services



FUNd ACCoUNTINg, UTILITIES ANd RESERVES

Municipalities use a form of accounting known as fund accounting. A fund is set up for a particular purpose; for example, all revenues and expenditures related to the water supply system are handled through the water fund. The water fund is also referred to as the “water utility”.

The RMOW has four funds:

• General Fund (all other services);

• Water Fund (Water Utility);

• Sewer Fund (Sewer Utility); and

• Solid Waste Fund.

Revenues collected by each service are spent on that service.

In addition to these funds and utilities, the municipality uses “reserves” which are like separate “savings” accounts. Money is set aside in these reserves for future expenditures on specific items. At present, not includ-ing controlled entity reserves, the municipality has 19 individual reserve accounts, including the transportation works charges reserve, the water works charges reserve, and the employee housing reserve. Money set aside in reserves must be used for the specific purpose for which the reserve was established. A reserve must be established by a municipal bylaw.

Sewer Utility Example

An example will better illustrate how the funds and reserves work. Taxpayers receive a utility bill in the mail from the municipality. On the bill is a sewer parcel tax and a sewer user fee. The revenue generated from these two charges goes to the sewer fund. The money in the sewer fund is then used to operate the wastewater treatment plant, pay the utilities crew’s wages, and maintain the machinery at the sewer lift stations. Some of the money collected is put aside in capital reserves to pay for future capital projects, for example, replacing a

part of the existing sewer system with new sewer pipes when the old ones reach the end of their useful life. Because the funds were collected for the purposes of the sewer fund, the funds must be expended for the sewer system.

That is the principle of fund accounting. The sewer parcel tax and user fees cannot be used to purchase a new park, or hire an additional RCMP officer—they can only be used for the sewer system.The sewer fund is used to maintain the sewer infrastructure. The water fund has been established to pay expenses in providing Whistler’s water supply and distribution and the solid waste fund to pay for the expenses of collecting and processing waste and transporting soil. The general fund provides for all other operations, such as parks, police, fire, maintenance of roads, and buildings.

REVENUES ANd ExPENdITURESFunds collected are used for either operations or projects. Operations expenditures consist of the wages, office supplies, electricity, spare parts and other ongoing expenses that are necessary to make the municipality run. These costs are included in divisions’ operating budgets and are managed by the division’s general manager.

Project expenditures are for infrastructure. For example, building the Meadow Park Sports Centre would be a capital project expenditure. The requirements for projects each year are discussed in light of community needs, infrastructure maintenance, and council directives, and a draft project budget is prepared for council’s review. A summary listing of the projects proposed for the next five years is provided in Chapter Eight together with a brief description of all the projects to be undertaken in 2011.

The total project budget for one year might be more or less than another year, depending upon the number of projects. Each year a portion of the annual revenues collected by the municipality is set aside for current and future projects.



RESERVESThe amount required for projects can vary greatly from one year to the next, depending upon what is built. If tax-payers were taxed each year on the amount spent each year, property tax bills would vary widely from one year to the next. To provide a more stable approach to taxation, reserves are used. The funding for capital projects comes from reserves. To illustrate, suppose council decided to construct a new building. To include that cost in the total property tax bill in the year of construction could mean a 50 per cent jump in the property tax bill for that year. Be-cause many taxpayers would find this difficult, the munici-pality sets aside a portion of the tax revenue in reserves to smooth out the fluctuations in property tax bills.

The money in the reserve is invested to earn interest until it is needed. Graphically, this can be portrayed as follows: out the fluctuations in property tax bills.

The money in the reserve is invested to earn interest until it is needed. Graphically, this can be portrayed as follows:

Financial Principles and PoliciesThe RMOW’s financial principles and policies, as set out in the Long-Term Financial Plan, were developed to help guide decision makers on financial matters.

FINANCIAL PRINCIPLESThe RMOW’s financial principles are broad statements that address the values, beliefs, and philosophy of the organization. The principles set a framework for financial decision-making, and serve as a platform for the more specific financial policies.

n Whistler2020

The RMOW’s financial policies and decisions will

support and promote Whistler2020.

Whistler2020: Moving Toward a Sustainable Future was profiled earlier as the ambitious, long-term plan that commits Whistler to pursuing its vision of resort com-munity excellence in a way that promotes sustainability. Whistler2020 was created by the community to reflect the community’s values and to direct the community’s actions. All decisions taken by the RMOW and its partners are guided by Whistler2020. All policies developed by the municipality—including the financial policies put forward in this document—are informed by the Whistler2020’s vision and priorities.

n The Whistler Experience

The RMOW will make the necessary investments in

services and facilities required to maintain the

Whistler experience.

As a destination resort, Whistler’s continued prosperity is dependent on the community’s ability to attract visitors. Additionally, continuous attention and investment from all public and private sector interests are needed to ensure ongoing success. All sectors of the local economy must work together to provide the high-quality, unique experi-ence—the Whistler experience—that helps set Whistler apart from its competition.

n Financial Prudence & Responsibility

The RMOW will take the financial measures

necessary to provide for Whistler’s needs.

All partners are committed to ensuring that adequate re-

Municipal Reserves

Revenues

Expenditures Expenditures

SavingsGeneral Fund Reserves

DepartmentOperations Projects

PropertyTaxes

UserFees

ReserveContribution



sources are in place to fund the services and infrastructure

demanded by residents, businesses, and visitors to the

resort. The RMOW does not defer necessary expenditures,

and does not allow liabilities to go unfunded.

n Efficient & Effective Government

The RMOW is committed to cost-effective and efficient

service delivery, and to providing services that are

valued by stakeholders.

The municipality will provide services that are valued by

stakeholders and that are delivered in a cost-effective

and efficient manner.

n Fairness & Equity

Those who benefit from municipal services contribute

to the cost of providing such services.

Those who benefit, directly and indirectly, from municipal

services and facilities should contribute towards the cost

of providing the services and facilities. The total cost

burden should be shared by all groups of beneficiaries

—permanent residents, second-home owners, visitors to

the resort, the business sector—in a fair and balanced

way using property taxes, hotel room taxes, user fees

and charges, and other forms of payment.

n Building Community

Whistler is a community as well as resort.

Steps taken to promote Whistler and enhance its status

as a world-class destination resort are clearly important.

Equally important, however, are ongoing efforts aimed at

enriching Whistler as a community. A vibrant community

is an integral part of the Whistler Experience. A strong,

confident local community adds to Whistler’s unique ap-

peal for both residents and visitors.

n Innovation

The RMOW will develop innovative approaches to

service provision and revenue generation in order to

meet its future financial challenges.

In the coming years, as Whistler faces new financial challenges and increased competition, this spirit of inno-vation will be more important than ever. The RMOW will need to apply its creativity to develop new approaches to service and infrastructure provision, and to secure new sources of municipal revenue. New sources of revenue will be particularly important to help Whistler make the investments needed to promote the Whistler Experience.

n Leadership

The RMOW’s leaders will rely on financial policies

and their own judgement to choose the best courses

of action available under prevailing circumstances.

The financial policies outlined in the Long-Term Financial Plan are intended to assist the RMOW’s decision-makers in their efforts to address the specific financial challenges anticipated for Whistler in the coming years. The policies are not presented as instructions to decision-makers, nor are they intended to preclude courses of action that decision-makers may determine to be necessary. In using the Long-Term Financial Plan’s policies, it is expected that the RMOW’s decision-makers will be pragmatic, and will exercise their own judgment.

n Openness & Transparency

All partners in the community will have the oppor-

tunity to understand trade-offs inherent in financial

decisions and rationales behind choices made.

The RMOW is committed to openness and transparency in its decision-making processes, including those that deal with financial matters. Communication with stakeholders will be emphasized so that everyone can be made aware of the trade-offs inherent in tough decisions, and the rationales behind chosen courses of action.

FINANCIAL PoLICIES

n Infrastructure Financing

The cornerstone of the RMOW’s infrastructure financing strategy will be a savings approach. The RMOW will fund



the bulk of its future infrastructure needs by saving for the expenditure using accumulated capital reserve funds.

Each year, a portion of the municipality’s revenues will be placed into capital reserves. Monies will be withdrawn from these reserves, rather than borrowed, to pay for infrastructure projects.

Municipal accounting standards have recently changed, such that municipalities are now required to amortize (depreciate) their capital assets (infrastructure, machin-ery, buildings, equipment, etc). Amortization is expensed every year, and given the community has over a half billion dollars of public capital assets, amortization is a significant charge -- $10 million per year.

The intent of amortization is to spread the one-time historical cost of an asset over the years of life of the asset. It is important to note, the standards require the use of historical cost, not the asset’s current value nor its replacement value.

Given general inflation that occurs over the life of an asset, and particularly considering that construction costs over the decade of 2000-2010 far outstripped general inflation levels, historical costs will likely prove insufficient to provide for future replacement costs. For example, we will likely not be able to replace Meadow Park sports centre when it needs to be rebuilt decades in the future for the same cost as the original building in 1992.

Accordingly, the RMOW will ensure that contributions to infrastructure replacement reserves take into account the actual, present-day cost of replacing existing works.

In keeping with its principle of financial prudence and responsibility, the RMOW will provide for its assets on a replacement-cost basis, and not just on their historical-cost basis.

The RMOW will provide some funding each year for new projects to enable decision-makers to make ongoing,

capital investments aimed at enhancing the resort community’s offerings and its appeal to visitors.

Whistler’s continued prosperity as a destination resort is dependent on its ability to attract visitors. Whistler’s ability to attract visitors is, in turn, dependent on its ability to provide a unique, high-quality experience.

The community’s investments in major, world-class municipal facilities, works, and services constitute an important component of the visitor experience.

In its approach to funding municipal infrastructure, the RMOW will pursue and maximize available senior government contributions.

Senior government capital contributions to municipal infrastructure help to lower the cost of projects to local taxpayers. For this reason, the RMOW will pursue and attempt to maximize senior government contributions in future years. The RMOW will only pursue contributions, however, that support the community’s priorities.

Where necessary, the RMOW will borrow to finance new infrastructure projects.

The RMOW’s preferred course of action is to fund future infrastructure costs using accumulated capital reserves. The RMOW will borrow funds in cases where capital reserves for a new project are not sufficient and where the timing of the proposed project cannot be deferred. Where possible, the RMOW will borrow internally from replacement reserves or other available funds. In keeping with past practice, the RMOW will pay interest to the fund from which monies are borrowed. On a case-by-case basis, the RMOW will consider public-private partnerships in place of conventional debt financing.

n Cost-Revenue Gap

The RMOW will continue to strive for efficiency and cost effectiveness in the delivery of services.

In future years, the RMOW will continue to seek efficiencies in all parts of its operations and explore and implement



innovative approaches designed to save taxpayers’ money.

The RMOW will examine service levels in an effort to close the forecasted gap between costs and revenues.

The RMOW will not, however, undermine its ability to provide the municipal investment required to support the Whistler Experience or to support the community’s priorities as set out in Whistler2020.

Where possible, cuts to programs, staffing numbers, and other costs will be made. The RMOW will not, however, significantly reduce key service levels in an effort to find cost savings that would jeopardize the Whistler Experience on which the community’s success is based or cuts to services and programs that support the community’s priorities set out in Whistler2020.

The RMOW will regularly review current and potential fees and charges in an effort to raise additional monies and minimize the need for property tax increases.

Efforts to examine fee levels, fee structures, the application

of fees, and the enforcement of unpaid charges will be

undertaken to identify the potential for higher returns.

Adjustments to fees and charges must also take into

account factors such as affordability, desired participation

by the community and visitors, associated costs, and,

effects on business enterprises.

Despite its ongoing commitment to cost-effective service

delivery (Policy 2.1) and to review current and potential

fees and charges in an effort to raise revenues through

non-tax sources (Policy 2.3), the RMOW will need to

rely on property tax increases to raise the bulk of new

revenues required to close the forecasted financial gap.

Existing legislative constraints on the municipality leave

decision-makers with no alternative.

The RMOW will continue to press for access to new

revenue sources and revenue-generating tools in an

effort to diversify the municipality’s revenue base and

The Squamish Lil’wat Cultural Center embodies the spirit of partnership between two Nations and shared

values around preserving and sharing traditional cultures. It is the only cultural centre in Canada that jointly

showcases the cultures of two distinct BC First Nations.



reduce its long-term dependence on property tax revenues.

Through UBCM and FCM, and in cooperation with other municipalities, the RMOW will support appeals to other levels of government for additional revenue sources and authorities. The RMOW will also expand other potential revenue opportunities for which it already has authority. Direct involvement, for example, in the development and management of commercial land in Whistler Village may represent a new, ongoing source of revenue to the municipality.

n Property Taxes

The RMOW will implement the property tax increase required to close the forecasted financial gap over a three-year period, beginning in 2009.

The RMOW expects that an overall increase in municipal property taxes of approximately 20 per cent is needed to meet short- and long-term financial requirements. The RMOW will begin to implement the required property tax increase in 2009. The RMOW will phase in the full tax increase over a three year period in an effort to mitigate any initial impact on homeowners and businesses. A property tax increase of 20 per cent over three years represents a significant departure from the RMOW’s earlier policy, under which annual adjustments were limited to increases in the Consumer Price Index (CPI) for Metro Vancouver.

The RMOW will examine its options for enhancing affordability programs for resident homeowners.

Since 2004, the RMOW and the provincial government have provided a degree of assistance to resident home-owners through the Residential Property Assistance Program (RPAP). The RMOW wishes to provide additional financial assistance to households that have chosen to make Whistler their community. Accordingly, the RMOW will need to work with the province to secure the proper authority and support for any initiatives.

The RMOW will not use tax ratios as the basis for setting

future tax rates for different property classes.

The RMOW’s goal is to share the property tax burden between the key property classes in a way that is con-sidered fair and balanced. Consideration will be given to demonstrated best practices, such as those followed by the provincial government. Tax rate ratios will no longer be used as the basis for determining rates. Under this new approach, it is expected that the municipal tax bills for Class 6 properties will increase more significantly in coming years relative to the tax bills for Class 1 properties.

n Revenue Uncertainty

The RMOW will establish a Revenue Stabilization Fund to mitigate the uncertainty in municipal revenues related to the additional hotel room tax and property taxes paid on strata hotel units.

Each tax year the RMOW will calculate, based on the previous three years’ totals, the average annual municipal tax revenues generated from the municipality’s share of hotel room tax revenues, and from the municipality’s strata hotel unit property tax revenues.

Actual tax revenues that exceed the three-year average will be contributed to the reserve. The reserve will than be used to fund costs in years where actual tax revenues are less than the average.

The RMOW will work with the province, Tourism Whistler, and others to ensure that hotel room taxes are paid on all units rented to visitors.

To promote inter-property equity, and to make sure that the community receives the monies to which it is entitled, the RMOW will work with the province, Tourism Whistler and others to do what is necessary to enforce the rules that require all operators to collect hotel room taxes.

n Private Investment In Overnight PropertiesThe RMOW will support new models of private investment in overnight properties in cases where the municipality is confident that the use of such models will not risk undermining the Whistler experience.



The RMOW has begun to explore its ability to address these concerns through regulation. Until the RMOW is satisfied that regulation, or some alternative measure, can provide the required protection, the RMOW will not approve further requests related to developments or in-vestments that are expected to detract from the Whistler experience or reduce revenue opportunities.

USE oF THE AddITIoNAL HoTEL RooM TAx (2% AHRT) ANd RESoRT MUNICIPALITY INITIATIVE FUNdS (RMI)AHRT is a two percent tax charged on short term over-night accommodation within a resort area. Accommoda-tion providers collect and remit the tax to the province that in turn transfers it to the municipality for the devel-opment of the tourism economy. The goal is to finance new or improved resort infrastructure and services to increase the number of visitors to resort regions.

In 2006, the RMOW was successful in working with the Province of British Columbia to secure incremental revenue from the resort municipality transfer tax. Initially this provided an additional four percent of the provincial hotel room tax however; during 2010 this was changed to a fixed annual amount to be negotiated periodically with the province.

Resort Municipality Initiative (RMI) funds are an impor-tant supplement to the municipality’s budget allowing incremental investment into ongoing and new projects to support tourism.

Securing this important funding enables Whistler to increase its investment in tourism related programs and infrastructure. The RMOW has received this fund-ing since 2007 and it has become absolutely critical to Whistler.

INVESTMENT MANAgEMENTThe following principles guide decisions regarding the RMOW’s investment management:

• funds will be invested to provide an optimal blend of investment return and security while meeting the daily cash flow demands of the municipality;

• investments will comply with the statutory require-ments of the Community Charter;

• other than in the case of the Municipal Finance Au-thority, no more than 25 per cent of the municipality’s funds will be invested in a single province, regional district, or financial institution to provide adequate diversification between types of financial instruments and institutions; and

• the portfolio will be allocated between a money market fund, an intermediate fund, and a bond fund based on anticipated timing of cash needs and return on investments.

T H E B U D G E T P R O C E S S | 4:1

4 CHAPTER FOUR THE BUDGET PROCESS

Whistler is a financially prudent and responsible resort community. All partners are committed to ensuring that adequate resources are in

place to fund the services and infrastructure demanded by residents, businesses and visitors to the resort. RMOW embodies this commitment, and does not shy away from measures, including those related to taxation, that are required to support necessary expenditures, and does not allow liabilities to go unfunded. RMOW deals head-on with financial challenges facing the community and does not leave them for future generations to tackle.

The budgets of all the funds of the Resort Municipality of Whistler (RMOW) are prepared on a non-consolidated, accrual basis. Briefly, this means that obligations of the municipality are budgeted as expenditures when they are incurred (that is, when ownership of goods is transferred or work is completed), as opposed to when they are paid or ordered. Revenues are recognized when the munici-pality becomes entitled to collect (that is, when services are rendered), not when actual payment is received. The accrual basis is the same basis on which the financial statements are prepared.

Departmental Budgets Each department is given a budget based on its previous year’s budget and service levels and adjusted for any changes to the department, service levels, and cost structures. Revenues collected by the department remain in the department to fund its operations. Total expenditures are also reviewed and kept below targeted levels. The net cost (revenue minus expenses) is the bottom line of the division and divisions must not exceed

this amount, either when they prepare their budget or when actual expenditures are recorded at year end. Divisional managers are given the authority to move funds from one department to another within their division as necessary during the year providing that, in total, the net cost is not exceeded. If a division needs to increase its expenditures, it must increase its revenues to pay for the increased expenditure. Similarly, a drop in revenue would warrant a cut in expenditure.

Annual Target Operating BudgetOperating budgets are reviewed each year with respect to service charges, cost increases, and new or increased service levels. Operating targets are therefore increased primarily for contractual obligations and specific changes to service levels, rather than organization wide increases. In the past, during Whistler’s growth phase, budgets were increased by a percentage which was a formula that consisted of two components: up to 50 per cent of new construction in the community (to reflect growth in demand for services) and up to 50 per cent of the Vancouver Consumer Price Index (CPI) (to reflect inflation). Providing for additional growth in costs and in activities while restricting funding increases to half of the growth and inflation provided a built-in belt-tightening process during Whistler’s growth phase. With build-out now here and growth coming to an end, this formula no longer applies. With no new growth, increased costs translate to increased taxation or reduction of services. The Long Term Financial Plan recognizes the RMOW will seek non-tax sources of funding, but it concedes that the opportunities are limited given current legislation.


4:2 | T H E B U D G E T P R O C E S S

Supplemental Request

There is continuing pressure to provide new services or

expand existing ones. Funding for new or expanded ser-

vices that require ongoing expenditures will be requested

as part of the budget process as a supplemental request.

These funding requests are over and above the net cost

for the division. Funding can be provided for new and

expanded services in one of two ways: providing a revenue

source by charging for the service, or by additional

property taxes. In circumstances in which it is not pos-

sible to charge for a particular service or where there is

no appropriate individual user to charge (for example, in

the case of pothole filling), a fee for service cannot be

charged. Many of the costs incurred by the municipal-

ity can be funded only by levying property taxes on all

taxpayers.

The Budget System in Action EXAMPLE DIVISION X. CALCULATION OF BUDGET

Example Department Revenues ($)

Department Expenses ($)

Property tax to fund net cost of dept. ($)

Year 1 Budget 200 1,000 800

Existing services cost increases (e.g., 3%) and corresponding fee increases

6 30Labour and energy costs increase 3% and fees increase 3%

New or expanded service and corresponding fee charged (e.g., $50.00)

50 50

Division X applies and receives approval to provide a new service, which will cost $50 to provide; user fees of $50 can be charged

New or expanded service for which a fee cannot be charged (e.g., Individual users cannot be identified)

0 100

Division X applies and receives approval to provide a new service, which benefits residents but a user fee is not possible

Example Year 2 Budget 256 1180 924

Thus, Division X has expected revenues of $256, plus budgeted costs of $1180, for a net cost of $924.


T H E B U D G E T P R O C E S S | 4:3

THE BUDGET CYCLE The annual budget cycle commences in September each year and concludes with the adoption of a new five-year financial plan.

The Community Charter requires municipalities to prepare a five-year financial plan to be adopted prior to adoption of the annual property tax bylaw. This must occur before May 15 each year. Once adopted, the plan is in effect until it is amended, and it may be amended at any time by bylaw. At the start of each term of office, council meets for a strategic planning session to discuss current issues and establish the top priorities and objec-tives of the municipal corporation for the next three years. It may meet again from time to time to update the priorities, but, generally, the five–year financial plan is developed based on this planning session and council direction.

Budget Cycle Summary

September – Strategic planning and establish budget guidelines.

October – Mandates, goals, and major priorities identified. Divisional requests.

November – Ranking of requests and staff prepares draft fine-year financial plan.

December - Council review, public consultations, revisions, and budget adoption.

Note that this time frame, particularly December, may be extended in years when a new Council is elected and begins its term in December.

Establish the Budget Guidelines The general managers meet each year to identify changes to budgeted costs, and any adjustment to tax rates and fees and charges. The resulting proposals are brought to council for approval. When revised or ap-proved by council, they establish the budget guidelines.

The guidelines then form the overall budget box within which the divisions must formulate their budgets and satisfy the priorities established by council.

Divisions Prepare their Requests Using the priorities of council and the budget guidelines, the Fiscal Planning department organizes an information session and kickoff meeting for all divisions to release the instructional budget manuals and provide guidance. Divisions then prepare their requests. The requests are submitted to the Fiscal Planning department, which coordinates the compilation of information and aggre-gates the overall corporate-wide budget impacts from the detail of each of the divisions.

Ranking of Requests Invariably, the requests for project and operating costs exceed the available resources. The general managers meet to review these requests and evaluate the corporate- wide budget impacts of each division’s requests. Projects are ranked, then pared down, and a draft five-year financial plan is prepared for presentation to council.

Public Consultation Process Once the base parameters of the budget have been proposed, council consults its constituents through a communications program. The make-up of the program may vary from year to year to implement the most effec-tive way to convey the issues faced and choices to be made, but, in all cases, the issues are presented and discussed in a public forum. Council must consider a variety of forms of input, which are then gathered and incorporated in council’s decision making. Changes and revisions to the draft are directed by council, and are made by staff.

Council Adoption of the Budget The final draft of the five-year financial plan and bylaws is presented to council in a public meeting for third reading and adoption before the May 15 deadline.


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Amending the Budget After Adoption

Changes to the budget are sometimes required after the budget has been adopted. The reasons for this vary and can include unforeseen events, project scope changes, new projects, or new directions from council. Although staff does its best to plan for everything it anticipates will happen in the coming year, plans sometimes have to be adapted as circumstances change.

Under the Community Charter, changes to the five-year financial plan can only be made by bylaw. Amending the budget bylaw is a formal process requiring a month and two separate meetings. The revised budget bylaw must first be presented in a public council meeting, and then formally adopted in a subsequent public council meeting.

To permit more timely action, individual changes are brought forward by department managers to council

as the changes arise. Department managers present

an administrative report to council, advise council of a

particular issue and seek council’s direction. Budget

details are included in the “Budget Impacts” section of

the administrative report, and staff requests a resolution

from council to amend the five-year financial plan. Staff

presents its findings to council, and council asks staff

questions or requests further information as needed to

inform its decision making. Council then provides direc-

tion to staff.

These individual items are accumulated over a num-

ber of months, and a revised set of budget bylaws is

reformulated with all the pre-approved changes included.

A few times each year, an amendment to the overall

budget bylaw encompassing all the changes approved to

date is brought forward to council.

PHOT

O CR

EDIT

: STE

VE R

OgER

S

In 2010 Conde Nast Traveller magazine named Whistler the “best place to ski & stay in ski North America” in

their annual poll (fourth consecutive year). Whistler has also won for best après ski, dining and nightlife.

F A C T O R S A F F E C T I N G B U D G E T | 5:1

5 CHAPTER FIVE FACTORS AFFECTING BUDGET

A number of internal and external factors affected the preparation of the Five-Year Financial Plan 2011-2015, including economic trends impact-

ing the tourism industry, key trends affecting Whistler, uncertain market conditions, taxation issues, and policy decisions of council.

The 2010 Olympic and Paralympic Winter Games have provided significant opportunities for Whistler. The resort partners will continue to play an important role in leveraging the success of the global awareness achieved through hosting the Games. The RMOW will continue its work in community based planning through Whis-tler2020.

Economic Factors

GlOBAl ECONOmIC DOwNTURN

The global economy continues to be fragile. The global recovery has been fitful, and much slower than originally anticipated. According to forecasts by the Conference Board of Canada, real GDP growth is expected to slow to 2.5 per cent in 2011, down from 3.2 per cent in 2010. While Canada has weathered the economic crisis fairly well, ongoing concerns in the US economy and the European economies impact our visitors’ ability to travel. Significant economic uncertainty and the strong Canadian dollar continue to weigh heavily on tourism. Tourist / visitor spending is not expected to rebound significantly in the near future, as fewer visitors visit, and those who do spend less or visit for shorter periods of time.

This downturn has impact on the community and local business, as well as the municipality. The reduced number

of visitors and lower room rates will, in turn, reduce the revenues from the Additional Hotel Room Tax (AHRT) which the municipality uses to fund the resort side of the resort community. 2011 AHRT is projected at just under $3.3 million, which is the lowest point since 2005. Very modest annual increases (two per cent) are projected for the next five years for AHRT.

lIVING THE DREAm For 27 days in the winter of 2010, we watched history unfold in our backyard and by all accounts the 2010 Winter Games were a success— from the incredible sport success to the national pride and phenomenal display of arts and culture. How we are leveraging the Games will be the lasting measure, whether building community projects with the help of Games funding, building our sport hosting capacity or capitalizing on the extraordinary media attention to help build our tourism economy. For Whistler, the benefits of the 2010 Winter Games will last a lifetime. Whistler residents and visitors have been left with numerous tangible legacies, such as Olympic-quality sports facilities, Whistler Olympic Plaza, the Cheakamus Crossing neighbourhood and much more. The Games were a long-term investment in Whistler’s future and provided Whistler with the unprec-edented opportunity to make strides toward achieving Whistler2020, our shared vision for the community. For the Municipality, an equally important legacy is the confidence that comes with having Whistler’s name associated with delivering the Games for all of Canada, the growth the community has experienced taking on a project of this magnitude, and the recognition that Whistler rose to the occasion.

THE RESORT MUNICIPALITY OF WHISTLER | FIVE-YEAR FINANCIAl PlAN 2011-2015

5:2 | F A C T O R S A F F E C T I N G B U D G E T

PROPERTY DEVElOPmENT.Since the RMOW’s first official community plan review in 1989, leaders have recognized that continued rapid growth would ultimately destroy Whistler’s social fabric and the area’s natural ecology, the very things that attracted people in the first place. As a result, a cap on development within the municipality was set at 61,750 bed units.

Having successfully hosted the Games and reached a state of minimal new development, the municipality is undertaking a substantial review and update of Whistler’s Official Community Plan. The review and update, including extensive community involvement, began in 2010 and is planned to be completed in 2011.

The municipality has reached a stage where property de-velopment is nearly at its planned limit. Revenues from new development (building permits and works & services fees) are expected to be about one third of the average amount realized over the last 5 years ($0.8 million vs. average of $2.4 million) As new development decreases, so too will the costs of implementing new services re-quired for those developments. Development revenues, however, do pay for costs that benefit property owners and visitors. Decreases to these revenues will result in a shift to general municipal tax revenue or other sources to pay some of those costs.

STRATA HOTEl ClASSIFICATIONBeginning in 2008, the provincial government adopted a new actual use approach to the valuation and taxation of strata hotel properties. This was in response to the long-standing classification of some properties as residential and others as commercial accommodation which created an unfair situation for owners and uncertain taxation, and adversely impacted the guest experience. Under the actual use approach, units are assessed and taxed as Class 6 (business) properties only when they are rented as hotel rooms. On nights when the units remain vacant, they are assessed and taxed as Class 1 (residential)

properties, even though they may be marketed as hotel rooms during those periods.

However, at the time when the legislation was adopted, approximately two thirds of the strata hotel properties were in class 1 (residential) and were grandfathered into the residential class, regardless of being rented as hotel rooms.

As a result of this change, a larger proportion of strata hotel properties is classified as residential. For 2008, this resulted in reduced property tax revenues of ap-proximately $2.2 million. This reduction of property tax revenues continues from year to year and was made up by a significant increase to taxes implemented on both residential and business properties over 2009-2011. The fact that two thirds of strata hotels are taxed as residential properties despite renting nightly, while the remaining one third of strata hotels are taxed as busi-ness when rented, creates an uneven playing field. The municipality hears from both sides and continues to look for an equitable means to resolve this issue.

Key Trends

Several key trends impacting budget preparation are inflation, changes in the market value of existing assess-ments, new construction, transit costs, pay parking, and energy costs.

INFlATIONThe consumer price index is often referred to in referencing inflation. It is a basket of goods an “average” consumer purchases. Municipal expenditures are very different from an individual consumer; the three major costs munici-palities incur are: labour, energy and construction.

While the rapid cost escalations witnessed in construction have mitigated, demographics (labour) and resource reserves (energy) do not indicate respite on the first two costs. The Long-Term Financial Plan updated in 2009, calls for consideration of a different price index that provides a better representation of changes to municipal costs. For the 2010 and 2011 years, operating budgets



for non labour costs were not provided with indexing for inflation. Budget amounts were kept the same unless significant changes were known. For example, labour and transit costs were increased based on known factors.

CHANGES IN ExISTING ASSESSmENTMunicipalities in British Columbia must use assessed property values to allocate property tax amounts required from property owners. In July of each year, the British Columbia Assessment Corporation (BCA) sets independantly an assessed value for each property in Whistler. The value of the property is based on the real estate market, and BCA reports that value to the prop-erty owners and the municipality the following January. When estimating a property’s market value, a profes-sional appraiser analyzes current sales in the area, as well as considering other characteristics such as size, age, quality, condition, and location. From 2010 to 2011 the number of residential properties across all types (condo, townhouse, single family) increased by 374 units however, total taxable assessments decreased by $39.4 million. This resulted in the average residential assess-ment decreasing by 3.25 per cent.

Looking at a subcategory, single-family homes, from 2010 to 2011, the average assessed value of a single-family property, remained almost unchanged at $1,335,600.

Therefore the decrease of 3.25 per cent for average residential assessment is primarily attributed to strata/condominium type properties. This is partly due to market

value decreases and, a number of new resident restricted properties at Cheakamus Crossing (formerly the Athlete’s Village). Resident restricted properties have restricted resale values that result in lower assessment values.

NEw CONSTRUCTIONThe amount of new construction that takes place each year, measured as new assessment, has a significant effect on the budget. The new construction provides for additional tax revenues and it represents a reasonable proxy for increases in service requirements.

This graph shows the amount of new construction over the past few years measured as an increase in assessed value. Based on assessment figures from BCA, the amount of new construction (new assessment) built during 2009 and 2010 was $195 million and $234 million respectively.

The development cycle of the municipality has now matured and new construction is comprised primarily of new resident-restricted properties and renovations of existing structures. This will result in less new property tax revenues and development fees.



TRANSITA couple of years ago, BC Transit advised that transit costs would increase, due to increased costs and service to new subdivisions, etc, estimating that costs would increase $1.4 million. As 2011 approached, budgets for 2011 came in at a further $2.3 million more than that original estimated increase of $1.4 million.

Early in the budget process, Council confirmed the oper-ating budget for 2011 was to stay within the previously declared four percent for 2011, and no more.

A transit fare increase was implemented, and staff and Council are currently working with BC Transit to bring down the costs of the current transit system. Given that the community has achieved build-out, it was a logical time to perform a full evaluation of the transit system. Each route was analyzed with trip counters and statistical methods, to determine rider utilization of the various routes. Based on the results of the analysis, BC Transit will recommend a number of changes (cutting underuti-lized routes, reducing frequency for some times of day, and reconfiguring routes to eliminate underutilized portions of routes). These changes will be implemented to reduce the costs of the system; however, the cost increases are of such a scale as to indicate a funding increase, despite the changes. Significant cuts to other operating budgets will be needed to free up funding for transit, or a further increase to taxes may be needed in 2012.

PAY PARkINGThe Province provided the day skier lots to the municipality, along with the requirement that the municipality was responsible for any improvements to the lots, as well as construction of a debris barrier which protects businesses and accommodations located in the village from floods and debris flows from Fitzsimmons Creek.

The day lots were originally forecast to earn two million annually in revenue. The funds were to be used to fund the maintenance of the lots, repay the construction costs of the debris barrier, and transit initiatives. Pay

parking was instituted in three of the five parking lots in 2010, and actual revenues are tracking half of what was anticipated.

For 2011, paying back the reserves for the construction of the debris barrier and parking lots was deferred until the revenue is available, and the committee overseeing pay parking is challenged with making more revenue available.

ENERGY mANAGEmENTAs one of the first signatories to the BC Climate Action Charter, the RMOW has set an aggressive plan for increasing energy efficiency and achieving carbon neutrality in respect of its operations. As part of the RMOW’s commitment to informed and progressive energy and emissions management, staff have been compiling detailed community-level and corporate energy and emission inventories since the year 2000. These inventories provide the basis for assessing year over year trends, and evaluating performance relative to our goals and targets.

Within the RMOW’s energy management framework, corporate energy use is tracked by fuel source (electric-ity, natural gas, propane, gasoline and diesel blends) as well as broken out for each division across our organization. This level of detail provides:

1. A substantive basis for evaluating and forecasting the impact of future rate changes, As energy cost escalation generally exceeds the rate of inflation by 2-3% per year, increased energy conservation is the primary strategy for managing operational budgets into the future.

2. The ability to effectively understand, project and manage carbon tax costs, The RMOW’s 2010 carbon tax cost was $34,095. Each year the RMOW receives a rebate equal to its annual direct expenditures on the BC carbon tax through the Provincial Government’s Climate Action Revenue Incentive Program (CARIP). In response to this opportunity, the RMOW has developed a Council policy to dedicate these funds to reducing both



corporate and community greenhouse gas (GHG) emissions. Through the RMOW’s Climate Action Innovation Fund (CAIF), 50% of the CARIP is annu-ally made available to support community organiza-tions (not-for-profits) to deliver programs designed to expand and enrich GHG emission reduction and management capacity in Whistler’s commercial sector and 50% to carbon reduction programs that reduce the corporate emissions footprint and decrease energy expenditures.

3. The ability to leverage our carbon neutral

commitment such that it catalyzes workgroup-

by-workgroup energy conservation innovation,

Despite 2010 being one of the busiest years ever in Whistler, RMOW annual corporate emissions decreased by 63 tonnes CO2e (-2.6%). To neutralize all remaining corporate GHG emissions, the RMOW has budgeted to purchase 2,334 tonnes of third-party certified Verified Emission Reductions (VERs) – 50% from BC-based projects, and 50% from Gold Standard certified International projects. The estimated cost of the GHG emission offsets is $60,000.

4. A rigorous and accessible foundation for evaluating detailed return on investment (ROI) assessments of potential energy retrofits initiatives. Through detailed energy studies partially supported by BC Hydro, three key RMOW building assets (Municipal Hall, the Public Safety Building, the Public Works Yard) were fully evaluated to identify cost-effective energy retrofit recommendations unique to each building’s use and existing systems. A Municipal Hall relamping project will be carried out in the summer of 2011 (upgrade investment: ~$6,000, forecasted elec-trical savings: ~$2,500/year, ROI: ~40%). Additional conservation investments for the remaining two build-ings are currently being evaluated, and staff intend to pursue similar opportunities to further reduce the RMOW corporate energy expenditure. Energy studies that strategically identify cost-effective conservation investments across corporate operations will continue to be pursued on an annual basis.

RMOW staff understand the primacy of energy con-servation as our core strategy for achieving both our

GHG reduction targets, as well as managing the ongoing upward rate pressure on our existing consumption of energy resources. As such, staff remain focused on the development of policies and projects that cost-effectively increase corporate energy efficiency across all aspects of our organization.

INVESTmENT INCOmEInvestments of the municipality are comprised of money required later on in the current year and amounts saved for future expenditures (maintenance and acquisition of capital assets). The majority of property tax payments are received by the municipality during a two week period around the end of June. A proportion of the payments are invested for terms that provide for the expected cash requirements over the next twelve months.

Investment income provides some funding for operating costs but the majority is allocated to savings for future year expenditures (reserves). Investment income has declined in recent years due to low interest rates and in-vestment balances used for capital expenditures leading up to the 2010 Games period.

The community charter and municipal investment policy restrict investments to very low risk investments principle and limits investments with any one institu-tion, except Municipal Finance Authority (MFA), to 25 per cent of the total municipal investment portfolio. The 2011 investment plan is for 50 per cent or more of the portfolio to be placed with MFA and the balance with other institutions.



2% ADDITIONAl HOTEl ROOm TAx (AHRT)

AHRT is a two percent tax charged on short term overnight accommodation within a resort area. Accommodation providers collect and remit thwe tax to the province that in turn transfers it to the municipality. AHRT revenues for 2000 to 2010 and budgeted expenditures for 2011 are shown in the graphs below.

Because of the global economic decline and resulting decrease in tourism, along with a strong Canadian dollar relative to the US dollar, Tourism Whistler has forecast a decline in visitor accommodation occupancy and room rates. This will directly affect the amount of transfer tax revenue received by the municipality. When forecasting the revenues for 2011, we have started with a decrease from 2010 to account for the significant revenues gener-ated by the 2010 Games, and then gradual increases of two per cent for the next four years.

RESORT mUNICIPAlITY INITIATIVE GRANT (RmI)

The B.C. Resort Municipality Initiative was created to provide resort-oriented municipalities with new finance, development and business promotion tools to enhance the resort sector in B.C. The Initiative is based on the recommendations of the B.C. Resort Task Force and is intended to help local governments develop and promote tourism in the province.

Prior to 2010 and the implementation of the Harmonized Sales Tax by the province of British Columbia, the RMI rev-enue was directly related to the amount of AHRT earned by the municipality. Subsequently the RMI program has been revised to a fixed grant or the year. 2011 funding is expected to be $7.5 million. Allocation expenditures funded by the RMI are shown in the chart below.

COmmUNITY lIFE TRACkING SURVEY

A telephone and on-line survey was conducted in Novem-ber 2010 by Mustel Group as part of a comprehensive monitoring and reporting program which researched numerous indicators of community life that measure Whistler’s success in sustainability.

This survey builds on the previous community life track-ing surveys from previous years. A total of 500 random telephone interviews were conducted and two main “stakeholder groups” were polled. The first stakeholder group, permanent residents (property owners or renters),

AHRT – Budgeted Expenditures 2011

RMI – Budgeted Expenditures 2011

Project Funding

oPeratingexPenditures

external Partner exPenditures



are those who consider Whistler their primary residence and live in Whistler year-round. The second stakeholder group, BC based second home-owners, consists of members of the community that own property in Whistler but do not consider Whistler their primary residence. The survey was comprehensive, covering many aspects of community life. Following is an excerpt of the survey questions that are relevant to the Five-Year Financial Plan 2011-2015:

PERCEIVED VAlUE FOR mONEY OF SERVICES PROVIDED

Survey results show that the majority of respondents find value in the services the municipality provides based on the funds that it collects. While there has been a slight increase from 2009 to 2010 in the number of respondents who found the service “very good” there is an overall decline in the number who perceived “good value”. This applies to both permanent and second homeowners.

PREFERRED ACTION TO DEAl wITH ANTICIPATED BUDGET SHORTFAll

Because of the increased cost of maintaining current service levels and infrastructure, the RMOW anticipates an operating budget shortfall for 2011. The RMOW can deal with this requirement by increasing property taxes, increasing other revenue sources, or by cutting costs or municipal services. All stakeholder groups are most inclined to accept some property tax increases (or equivalent per month rent increase among renters) to deal with this possible shortfall. From 2009 to 2010, an increasingly larger proportion of respondents appear willing to accept some property tax increase, in order to maintain current service levels.

Don't KnowVery PoorFairly PoorFairly GoodVery Good

Second Homeowners

Permanent Residents

19% 58% 17% 5% 3

Perceived Value for Money of Services Provided by RMOW

16% 61% 13% 4% 6%


2009

2010

18% 51% 18% 10% 4%


2009


2010

18% 52% 15% 7% 4%


Don't KnowCut TaxNo IncreaseAccept Increases

Second Homeowners

Permanent Residents

58%


51% 29% 11% 9%

2009

2010

57% 17% 18% 9%

2010

64% 20% 11% 5%

2009

61% 26% 8% 5%

Don't KnowNo IncreaseAccept Increases

Renters

58%


70% 23% 7%

2009

2010

79% 18% 3

64% 11%

5%



BUDGET GUIDElINES

Specific guidance is provided by council each year at the start of the budget process on key budget parameters:

• the general tax rate;

• other fees and charges; and

• the operations budget changes

GENERAl TAx RATE

Tax rates and assessed values go hand-in-hand. The tax rate is applied to the assessed value of property to determine the amount of tax payable, as in the following formula:

In times of increasing assessment, tax rates are reduced in order that the actual increases in the municipal por-tion of taxes payable can be kept as low as possible by council. The increase in assessments, offset by the decreases in the actual tax rate, results in the actual adjustment.

The actual adjustment in the municipal portion of taxes payable in recent years is shown below:

Because taxes payable are derived from multiplying the assessed value by the tax rate, the tax rate was de-creased in the years after 2000 to offset the increase in assessed value. However, more recently, Whistler had ex-

perienced a leveling of assessed property values. Since assessments have leveled off, so has the tax rate.

In general, it is easier to discuss the general tax in-crease, defined as the tax increase experienced by the average residential property. It requires changing the tax rate to compensate for changes in the average assess-ment levels.

Individual properties where assessment increased more than the average will see an increase above the general tax increase, and individual properties where the change in assessment was lower than the average rate will see an adjustment below the general tax increase or pos-sibly, a decrease.

The Long-Term Financial Plan provides for property tax adjustments that realize the revenue requirements needed to meet the obligations, goals, and objectives of the municipality. For 2011, the property tax adjustment is 4 per cent.

OTHER FEES AND CHARGES

The emphasis on reducing local government’s depen-dence on property tax revenues continues. As a result, there is an added emphasis on ensuring that existing fees and charges (user fees) remain current and fund a larger share of the cost burden. A general two per cent increase to fees was applied for 2011. Adjustments beyond the two per cent may be considered from time to time during the year in accordance with the user pay and revenue recovery guidelines established in the RMOW’s



Whistler’s focus on pedestrians and the creation of a vibrant village as the heart of the community, in har-

mony with the natural surroundings, has since inspired other resorts around the world.

PHOTO CRED

IT: TOuRISM W

HISTlER/M

IkE CRAnE

financial principles and policies. These adjustments would require council approval supported by a public consultation program. When substantial changes to existing fees and charges are proposed, a two or three year transition program may be considered. Consider-ation has also been given to local programs through the discounts offered on the purchase price of longer term passes. For example, considerable savings are built into the pricing structure of the multi-day transit passes and the various monthly recreation passes.

DEPARTmENTAl BUDGETS

Department budgets provide the funding for the services we provide. In years past a percentage of growth in the community and a percentage of inflation was used.

While this served us well in our growth phase, with build out we no longer have growth as a cost driver. We have only cost increase on existing costs, allocated across a fixed number of taxpayers. We have split departmental budgets into payroll and non-payroll, allocated increases in 2011 of four per cent and zero per cent respectively.

SUmmARY

The following budget guidelines were used for 2011:

Property tax rate adjustment 4%

Payroll Expenditures 4%

Other (non-payroll) 0%

Fees and charges increase 2%

S T R A T E G I C B U S I N E S S P L A N | 6:1

6 CHAPTER SIX STRATEGIC BUSINESS PLAN

This chapter introduces Whistler’s overall priorities and strategies in moving toward its vision—Whistler will be the premier mountain resort community as

we move toward sustainability

Whistler2020—Moving Toward a Sustainable Future

WHAT IS Whistler2020?Whistler2020 is Whistler’s long term, over-arching

community-wide plan that incorporates the resort

community’s values and sustainability principles. It

sets out a shared vision of what the resort community

will look like in a successful and sustainable future. It

also outlines how Whistler is achieving the vision that is

framed by the five priorities set out in Whistler2020. It is

through focusing on these five priorities that Whistler will

achieve the most it can, nine years forward.

The Descriptions of Success identified in Whistler2020

helps inspire and guide Whistler’s strategic planning

and actions over time. Seventeen strategies and

ongoing community-wide actions set out how Whistler

will achieve this vision. The community engagement

techniques chosen ensure that Whistler2020 is a living

plan, that it drives ongoing progress, that is owned by

the community, and that it is continually informed by

interested community members.

WHy IS Whistler2020 ImPoRTANT?The global and local challenges that face Whistler

highlight the need for an overarching, sustainability

based approach to planning. Whistler2020 uses such

an approach — to inspire, align, and guide the resort

community toward a shared vision of sustainability and

success. Drawing on local and external knowledge,

Whistler2020 informs decision-making, optimizes use of

limited resources, and provides a framework for aligning

community efforts in a common direction.

WHo IS RESPoNSIBLE foR Whistler2020?Whistler2020 was developed by the community, and, for

it to be truly effective, it needs to be both supported and

implemented by the community. The Resort Municipality

of Whistler(RMOW) created and partners with the Whistler

Centre for Sustainability, which is responsible for the on-

going management and implementation of the plan and

process. The creativity, direction and execution of the plan

is a product of the ongoing dedication and commitment

of Whistler2020 partners, community members, and the

many organizations and businesses making its vision a

reality on a daily basis. This chapter discusses the RMOW

contribution in the community plan and Whistler2020.

HoW IS PRoGRESS ToWARd Whistler2020 moNIToREd?From 2005 to 2010, Whistler2020 task forces were

convened each year to assess progress and prioritize

actions for moving Whistler toward the Whistler2020 vi-

sion. Each task force reviewed the results of the previously

recommended actions, evaluated the most current data,

assessed the opportunities, and then developed a new

or revised set of recommended actions. The execution of

these actions is reported on the Whistler2020 website,

www.whistler2020.ca. By initiating the ‘Action Browser’

THE RESORT MUNICIPALITY OF WHISTLER | fIVE-yEAR fINANCIAL PLAN 2011-2015

6:2 | S T R A T E G I C B U S I N E S S P L A N

on the Whistler2020 website, the status of these actions can identified.

Moving forward, Whistler2020 is evolving and expand-ing beyond the task force model of action planning. 2012 – 2020 will mark an exciting phase in the plan’s implementation, while continuing to keep Whistler on the cutting edge of community sustainability planning. It is also important to measure the overall progress toward the Whistler2020 vision. The Whistler2020 Monitoring Program tracks and reports the status and progress towards this vision through core indicators, strategy indicators, and other community indicators. This means that in total, Whistler2020 has 96 indicators measuring our community’s progress both toward and away from our shared vision of success and sustainability. The monitoring program tracks progress while educating and engaging community members and stakeholders, and is available on the web for all to see. Progress can be reported by selecting the ‘Measuring Progress’ area on www.whistler2020.ca.

THE Whistler2020 fRAmEWoRkValues: The values identified in Whistler2020 represent what is important to Whistler as a resort community and are the foundation for planning, action, and decision-making under Whistler2020.

Vision: The Whistler2020 vision expresses what Whistler aspires to be. Describing Whistler in the year 2020 helps guide strategic planning and actions over time.

Priorities: Priorities are the key areas around which Whistler focuses its efforts in moving toward achieving its vision of the future.

Strategies: Designed to consistently guide Whistler’s actions toward the Whistler2020 vision, each of the 17 strategies focuses on an important area of implemen-tation within the resort community. Community task forces created a specific description of success for each strategy that defines and articulates what success and sustainability will look like in the year 2020.

Actions: Actions are initiatives, programs, and projects undertaken by individuals and organizations to move Whistler closer to the Whistler2020 vision.

Whistler2020 Values

The values identified in Whistler2020 are the foundation of the resort community’s planning, action and decision-mak-ing. Guided by these values, Whistler is able to make dif-ficult decisions about its future, and formulate the priorities and actions necessary to achieve the Whistler2020 vision:

• a sustainable community—where social and ecological systems are sustainable and supported;

• a strong, healthy community – where the needs of residents are met, where community life and individual well-being are fostered, where the diversity of people is celebrated, and where social interaction, recreation, cul-ture, health services. and life-long learning are accessible;

• a well-planned community—where growth and development are managed and controlled.

Arts, Culture & Heritage

Built Environment

Economic

Energy

Finance

Food

Health & Social

Learning

Materials & Solid Waste

Natural Areas

Partnership

Recreation & Leisure

Resident Affordability

ResidentHousing

Transportation

Visitor Experience

Water



LONG-TERM ACTION DESCRIPTION RATIONAL DIVISION

ARTS, CULTURE & HERITAGE (ACH)

develop Whistler Village and Whistler Celebration Plaza “fountain of youth” program

Create and promote a Village-centred program around the myth that Whistler’s water is the fountain of youth, due to Whistler’s youthful, active citizens, to encourage a positive understanding around municipal water and add more water fountains in the village. Program to include education and awareness.

Educate and inform citizens and guests that Whistler’s potable water is the best stuff to quench your thirst when living or visiting here. This would also support materials and Solid Waste strategy by cutting down or eliminating the sale of bottled water in Whistler.

Resort Experience

develop feasibility study and business plan for Alta Lake Station House, Hostel, Hillman, Cheakamus Crossing.

These existing assets need a coordinated approach to program development and production. The business value of having these culturally valid and potentially economically viable spaces must be presented.

To understand the opportunity cost of increased programming and business for these sites/venues.

Resort Experience

develop and promote an expanded web-based Whistler venue inventory.

This web tool would outline all the Visitor Experiencenues, fees, contacts and logistical support available in the Whistler A,C & H sector.

To provide simple, efficient access to venues for planning and booking purposes in one place – planners, promoters and producers.

Resort Experience

BUILT ENVIRONMENT

Create micro-zones within neighbourhoods to provide services and amenities.

former second home, bought at discount price, converted to a building that will provide services and amenities. A neighborhood-specific “community centre”

Reduce transportation and materials needs, increase energy efficiency, build better neighborhood connections.

Community Life

Replace or align Whistler Green with Built Green in order to leverage Built Green’s training, technical upgrades, performance monitoring, etc. (for commercial building, use LEEd)

This action would align the Built Green program into the RmoW green building checklist

Currently there is in market confusion about the value of “green certifications” and the most applicable program. This action would eliminate that confusion.

Community Life

NEW RmoW-LEAd Whistler2020 ACTIoNS foR 2011

Whistler2020 Priorities

Whistler2020 identifies five priorities:

• enriching community life

• enhancing the resort experience

• protecting the environment

• ensuring economic viability

• partnering for success.

Whistler2020 Strategies

The RMOW continues to integrate Whistler2020 in the

Five-Year Financial Plan 2011-2015

In 2011, Whistler will continue to take positive steps and direct actions to achieve the vision and description of success outlined in Whistler2020. For complete informa-tion on Whistler’s shared vision, action status updates and continued success to the year 2020, visit www.whistler2020.ca.

The table below provides a listing of new “actions” as accepted by the municipality.


6:4 | S T R A T E G I C B U S I N E S S P L A N

LONG-TERM ACTION DESCRIPTION RATIONAL DIVISION

ENERGY

develop a new Community Energy and Emissions Plan.

Revise and rewrite CEP to support W2020 Energy strategy description of Success and study the viability of a Whistler Village district Energy System. The plan would also evaluate potential BC Hydro Bio Energy Phase 2 community stream (Biomass from composter for combined heat/power project). fuel from composter could meet needs of a small CHP.

develop a plan that puts Whistler in a position to invest in efficiency, localize energy production and increase potential energy from existing resources.

Policy and Program de-velopment

Update Whistler’s Official Community Plan to include electric car recharge station(s) in all development Permit Applications, Building Permits and Rezoning Applications or Subdivision Variances.

This will enable the local land use plan to support all tools at RmoW Planning dept. to create electric vehicle infrastructure.

This will increase the support and uptake for zero emissions Visitor Experiencehicles in Whistler.

Policy and Program development

HEALTH & SOCIAL

Prevent any casino development proposal – through writing “no casinos” or gambling facilities – in Official Community Plan revisioning.

Write “no casinos” in RmoW into oCP in 2010.

keep casinos, and their connected Health and Social issues, out of our community through reasonable land use tools and regulation.

Policy and Program de-velopment

MATERIALS & SOLID WASTE

Implement a four-season garbage receptacle plan/policy/approach (applies to park, residential and Valley Trail municipal-installed receptacles).

This would allow reasonable access to waste disposal infrastructure in the middle of winter.

In winter, garbage receptacles are a lot more inaccessible due to snow plowing/coverage. Seems to be an issue in Spruce Grove Park in particular. Access to dog poo receptacles is limited by snow coverage as well.

Community Life

RECREATION & LEISURE

Implement master Plan for Lakeside Park

Budget for and initiate actions from Lakeside Park master Plan

on-going improvements for recreation options in Whistler.

Resort Experience

WATER

Study the cost/benefit of user pay systems for water.

Give a good, objective summary of where user pay systems for water move toward/away from Whistler2020 priorities and descriptions of Success.

Conservation and education on connections between water and energy conservation. Highlighting the 25% of energy footprint which is water heating in Whistler. What can net energy reduction be?

Environmental Services

RmoW-LEAd Whistler2020 ACTIoNS foR 2011 CoNTINUEd



LookING AHEAd: mUNICIPAL oBJECTIVES foR 2011The 2010 Olympic and Paralympic Winter Games have provided significant opportunities for Whistler. The resort partners will continue to play an important role in leveraging the success of the global awareness achieved through hosting the Games.

The RMOW will continue its work in community based planning through Whistler2020.

Whistler council has established several priorities guid-ing the objectives of the organization through this term (2009-2011):

• Hosting an extraordinary 2010 Olympic and Para-lympics Games – The 2010 Olympic and Paralym-pic Winter Games were a major priority for the com-munity with extensive involvement by the RMOW in the lead up and execution. The community’s role in the Games was guided by the 2010 Winter Games Strategic Framework plan. Following the Games, the work on retrofitting and completing venues such as Cheakamus Crossing and Whistler Olympic Plaza for community use, has been the focus.

• Official Community Plan Review – A substantial review and update of Whistler’s current Official Community Plan takes place 2010 through 2011, including extensive community involvement.

• Review of the Whistler 2020 descriptions of suc-cess – The review was conducted in 2010 by the community tasks forces and facilitated by the Whis-tler Centre for Sustainability. Council will receive the updated descriptions of success for comments and approval in the Fall of 2011.

• Developing a strategy to help close the cost-revenue gap – Work will continue to implement the Long Term Financial Plan, which was adopted by council in early 2009, and move toward closing the cost-revenue gap.

• Implementation of the Retail Strategy – The retail strategy is being reviewed, updated and imple-mented.

• Continuing to demonstrate our responsibility to the global community – The RMOW continues to dem-onstrate the resort’s responsibility to the global com-munity through commitment to Whistler2020, work of the Whistler Centre for Sustainability, and a variety of other initiatives that work toward sustainability.

• Succession Plan – Reviewing and updating a succession plan and staff service review.

R E V E N U E S A N D E X P E N D I T U R E S | 7:1

7 CHAPTER SEVEN REVENUES AND EXPENDITURES

This chapter describes the operating budgets for the municipality and summarizes revenues, expendi-

tures, debt obligation, and existing and projected staffing needs.

Summary of Revenues The wide range of operations of the Resort Municipality of Whistler (RMOW) is reflected in the variety of revenue streams. Major revenues, as well as trends and assump-tions, are described in this section.

The following table and graph characterize the different types of revenue by municipal fund.

TAblE 7.1 REVENUE CATEgoRIES 2011 bUDgET General Water Sewer Solid Waste Total

Property or parcel taxes 33,625,344 3,644,974 3,779,133 - 41,049,451

Grants in lieu 622,047 - - - 622,047

Penalties and interest 450,000 - - - 450,000

Grants and other 2,659,773 - - - 2,659,773

Fees and charges 8,986,241 2,631,809 3,378,805 4,247,439 19,244,294

Investment Income 1,940,690 - - - 1,940,690

Provincial AHRT/RMI 10,766,334 - - - 10,766,334

Works & Service Charges 353,011 32,230 142,471 - 527,712

59,403,440 6,309,013 7,300,409 4,247,439 77,260,300

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000Works & Services Charges

Transfer Tax

Investment income

Fees and Charges

Grants and other

Penalties and Interest

Grants in Lieu

Property or parcel taxes

Solid WasteSewerWaterGeneral


7:2 | R E V E N U E S A N D E X P E N D I T U R E S

PRoPERTY AND PARCEL TAXESThe largest single source of revenue for the RMOW is property taxes. Property tax, based on the assessed value of the property, is levied on owners of property situated in Whistler. The British Columbia Assessment Corporation (BCA) is an independent government agency that determines property values for all properties across British Columbia. BCA values all properties in Whistler, and also determines the property’s tax classification (business, residential, and so on). BCA provides this information to the RMOW as the property roll. The mu-nicipality cannot alter the values or classification arrived at by BCA.

In the Five-Year Financial Plan 2001-2015, all amounts are shown in current dollars, and, real, not nominal, rates are used.

The change to property taxes proposed in the Five-Year Financial Plan 2011-2015 is an increase of four per cent. This change is consistent with the plans set out in the long term financial plan. The primary drivers of the increase are: increasing labour costs, transit, under-performing parking revenue, and increased reserve contributions needed for future capital replacement.

Water and sewer parcel taxes are levied against all prop-erties within a prescribed distance of a water or sewer line. Since they are frontage taxes, they are not contin-gent on actual connection to the system and are the same for each property. The solid waste and recycling fee is charged to properties for garbage disposal and is again the same for each property. Rates and fees for wa-ter, sewer, and solid waste (utilities) are generally based on the amounts required to make the utility self-funding and include contributions to reserve funds to provide for future utility infrastructure maintenance.

All flat rate utility parcel taxes are planned to increase by two per cent in 2011.

PRoPERTY TAX EXEMPTIoNSAs permitted by the Community Charter, Council has

granted permissive exemptions from municipal property taxes for the following general purposes:

• Land and improvements surrounding a statuto-rily exempt building for public worship.

• Properties owned or held by a not-for-profit organization whose purpose is to contribute to the well-being of the community with the provision of cultural, social, educational or recreations services.

Permissive exemptions from municipal taxes are esti-mated to be $604,000 in 2011.

Council has also adopted a revitalization tax exemp-tion program to encourage re-development within a prescribed area. Beginning in 2009, the area between Whistler and Blackcomb mountains encompassing the Peak to Peak gondola towers has been designated as a revitalization area. This resulted in a property tax exemption for five years on the increased assessed value attributable to the improvements. The maximum total exemption from property taxes is $750,000.

2% ADDITIoNAL HoTEL RooM TAX (AHRT) AND RESoRT MUNICIPALITY INITIATIVE GRANTAHRT is a two percent tax charged on short term over-night accommodation within a resort area. Accommoda-tion providers collect and remit the tax to the province that in turn transfers it to the municipality for the de-velopment of the tourism economy. Revenues from this source are dependent upon accommodation occupancy and rates.

The RMI program was created to provide resort-oriented municipalities with new finance, development and busi-ness promotion tools to enhance the resort sector in B.C. The Initiative is based on the recommendations of the B.C. Resort Task Force and is intended to help local governments develop and promote tourism the province. Prior to 2010 and the implementation of the Harmo-nized Sales Tax by the province of British Columbia, the RMI revenue was directly related to the amount of



AHRT earned by the municipality. Subsequently the RMI program has been revised to a fixed amount for the year. 2011 funding is expected to be $7.5 million.

The province requires that money from the AHRT and RMI programs be used only for tourism and visitor-relat-ed costs. For example, a portion of the Village main-tenance costs is paid for by AHRT money. The rational for this restriction is that the revenue is derived from tourism and visitors to the municipality, and, therefore, the resulting revenues should be used to pay for direct visitor costs or invested in visitor-related development.

GRANTS IN LIEUGrants in lieu are similar to property taxes. Grants in lieu are usually levied on properties owned by utilities, such as the gas utility, power utility, and telephone util-ity. Since these utilities are exempt by legislation from paying property taxes, they pay a percentage of their revenues to the municipality as a grant in lieu of the property taxes they would otherwise pay. Revenues from public utilities tend to be uniform and predictable.

PENALTIES AND INTERESTProperty owners who do not pay their property taxes by the due date are assessed penalties and interest. Prop-erties delinquent for three years are sold pursuant to tax sale proceedings. In fact, very few delinquent properties are sold. Every year the finance department tries to mini-mize the properties that reach tax sale proceedings and

makes every reasonable effort to contact owners with delinquent property taxes.

GRANTSGrants are funds received from the federal and provin-cial levels of government. The major grant types are:

• Community Works Fund – Gas Tax (federal);

• Small Community Grant (provincial);

• Traffic Fine Revenue Sharing (provincial).

Other minor grants are received to cover a portion of op-erating costs for areas such as the library and children’s programs.

INTEREST INCoMEOf the revenues collected, some funds are used for operating expenditures over the next 12 months and some are set aside in reserves for projects in the future. The majority of revenues are collected in July, whereas expenses are paid throughout the year. Until these funds are expended, they remain on hand and form part of the municipality’s investment holdings. These funds are invested in the financial markets to earn investment income. Revenue derived from investment income forms an important additional source of revenue that funds reserves and operating costs. Approximately 90% of the annual investment income is allocated to reserves.

The investment policy is governed by Council Policy “A-3 Investments”, which sets out strict guidelines for the

The abundant recreational activities are what make living in Whistler so unique. Playing 18 holes of golf on one

of the three spectacular mountain courses is just one way to experience Whistler.

PHOTO CRED

IT: JOHN

HEN

EBRY



safe investment of municipal funds. With the exception of investments with the Municipal Finance Authority, no more than twenty-five per cent of the investment portfolio may be placed with any one financial institution. Investments may be made only in:

a) Securities of Canada or of a province;

b) Securities guaranteed for principal and interest by Canada or by a province;

c) Securities of a Municipality or regional district;

d) Securities of the Greater Vancouver Water District, if the Municipality is in or partly in the district;

e) Securities of the Municipal Finance Authority;

f) Investments guaranteed by a chartered bank;

g) Deposits in a savings institution, or non-equity or membership shares of a credit union; and

h) Pooled investment funds under section 16 of the Municipal Finance Authority Act.

An investment report is publicly submitted to Council at the end of each fiscal quarter.

FEES AND CHARGESMany of the services that the RMOW provides have a fee or charge for the user. All revenues from fees and charges are used to pay for those services. Fees and charges are associated with such things as leisure programs, building permits, facility rentals, admissions to

the pool, and dog licenses. These revenues are forecast to increase by two per cent.

UTILITY USER FEESUser fees are also charged for water, sewer and solid waste but may not be charged to every property because they are contingent on connection to the system. Further, different user fees are charged to different types of users. A residential user will pay a different rate than a commercial user.

Growth in the number of users is projected to be one to two per cent in 2011 and minimal increases thereafter for all utilities. Utility user fees are planned to increase by two percent in 2011.

Summary of expendituresThe major expenditures, as well as trends and assump-tions used in formulating the Five-Year Financial Plan 2011-2015, are described in this section. The follow-ing graph and chart characterize the different types of expenditures classified by municipal fund.

oPERATING

The operating costs are the costs incurred on a day-to-day basis in delivering municipal services and operating municipal facilities. Salaries, supplies, electricity, insur-ance, and equipment maintenance are all examples of operating expenditures. In the Five-Year Financial Plan 2011-2015, all amounts are shown in current dollars,

TAblE 7.2 EXPENDITURE CATEgoRIES 2011 bUDgET

General Water Sewer Solid Waste Total

Payroll 21,973,066 1,331,326 1,380,181 67,253 24,751,826

Goods and Services 21,813,984 972,733 1,542,676 4,239,840 28,569,232

Debt Interest and Principal 665,087 - 1,459,226 979,481 3,103,793

Residents and Partners 3,059,412 - - - 3,059,412

Reserves / Transfers 12,273,496 3,262,891 2,239,649 - 17,776,036

59,785,045 5,566,950 6,621,732 5,286,574 77,260,300



and, therefore, increases in expenditures equal to infla-tion are assumed.

General Fund operating costs are the costs for all the goods and services produced other than for operation of the utilities. The water operating costs cover the delivery of water to residents and the sewer operating costs are for operating the sewer infrastructure and sewage treat-ment facilities. This situation is the same for the solid waste utility.

Municipal staff estimates what changes to operating costs might be necessary in the upcoming years, and provisional amounts are made for these costs in the Five-Year Financial Plan 2011-2015. These additional operating costs are called supplementals and are added to a department’s operating budget.

RESIDENTS AND PARTNERSThe RMOW offers a number of programs to provide finan-cial support to residents and partner organizations.

The Community Enrichment Program allocates $146,200 of property taxes to local community group projects. Funds totaling $856,800 are budgeted under the terms of the Community Enrichment Agreements,

written agreements with the larger community groups such as Whistler Chamber of Commerce, Maurice Young Millennium Place, and the Whistler Museum and Ar-chives Society. The remaining costs are visitor programs carried out by Tourism Whistler and other organizations, and are funded from AHRT and RMI revenues.

TRANSFERSThe general fund provides assistance to the utilities in the form of costs and administration (invoicing, pay-ments, staff time, and so on), and these transfers reim-burse the general fund for these cost.

RESERVE CoNTRIbUTIoNSThe function of reserves is more fully discussed in Chap-ter Three. General and utility funds contribute money each year to their reserves to provide for current and future capital projects.

2% ADDITIoNAL HoTEL RooM TAX (AHRT) AND RESoRT MUNICIPALITY INITIATIVE GRANT (RMI)The AHRT and RMI revenues explained in Chapter Five are restricted to tourism and visitor-related expenditures. Revenues that are not spent in the current year are placed in a reserve and may be expended in a future year. The adjacent charts show the projected expendi-tures for 2011.

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

Reserves/Transfers

Residents & Partners

Debt Interest & Principal

Solid Waste Sewer Water General

Goods & Services

Payroll

ADDITIONAL HOTEL ROOM TAX Operating Expenditures 1,305,406 31%External Partner Expenditures 1,611,421 38%Project Funding 1,321,662 31%

Additional Hotel Room Tax (AHRT)Expenditures 2011

38%

External Partner

Expenditures

OperatingExpenditures

ProjectFunding



FESTIVALS, EVENTS & ANIMATIoN (FEA)

Long before the 2010 Olympic and Paralympic Winter

Games, Whistler invited visitors to share in its festivals

and events – with World Cups, summer music festivals,

mountaintop concerts, food and wine showcases and

world-class adventure sport events (like the TELUS World

Ski and Snowboard Festival and Kokanee Crankworx).

Over the last few decades, visitors embraced the invita-

tion to participate in the fun.

Building on the momentum and global awareness

garnered as Host Mountain Resort for the 2010 Winter

Games, Whistler has the opportunity to attract more

visitors than ever before, through a dynamic and diverse

program of festivals, events and animation.

The FEA program is led by the Resort Municipality of

Whistler’s (RMOW) Resort Experience division and this

team plays a key role in producing and promoting specta-

tor and participatory events, cultural programming and

festivals in Whistler. Further, the FEA team manages the

programming and operations of Whistler Olympic Plaza,

scheduled to open in summer 2011. Designed as a last-

ing legacy from the Games, Whistler Olympic Plaza will

accommodate audiences of up to 5,000 and become

a permanent venue for recreation, community celebra-

tions, arts and culture.

FEA initiatives and Whistler Olympic Plaza program management are funded almost entirely by the hotel tax through the Province of British Columbia’s Resort Munici-pality Initiative (RMI).

SUMMARY oF DEbT obLIGATIoN

The RMOW has adopted a savings philosophy as a general policy. Savings means that the municipality will budget for sufficient reserve contributions to pay for future capital maintenance and replacement instead of incurring debt.

Borrowing is viable and a prudent option in many circumstances. Borrowing can provide for projects and infrastructure the community would like to have today, for which it does not currently have the funds. However, borrowing must be used judiciously. Borrowing entails future commitment and thus can increase financial risk. Borrowing commits the municipality to future payments, a commitment that is fixed and that the municipality cannot later reduce or scale back in lean times. Thus, a balance must be struck.

The municipality has adopted the savings strategy to reduce fixed costs and financial risk. Where necessary, the municipality will borrow to finance new infrastructure projects. Specifically, the municipality will borrow funds in cases where capital reserves are insufficient and where the timing cannot be deferred. And, regardless, the municipality will continue to apply for grants and seek other funding sources, as it has in the past.

CURRENT DEbT LEVELS

The Five-Year Financial Plan 2011-2015 does not include additional debt for new projects. As of December 31, 2010, total long term debt was $40.4 million.

As part of the municipality’s commitments in connec-tion with hosting the Games, the RMOW has built the Cheakamus Crossing Athletes’ Village. The Athletes’ Village served the Olympic athletes and their support

RESORT MUNICIPALITY INITIATIVE GRANT Operating Expenditures 3,129,945 32%External Partner Expenditures 470,000 5%Project Funding 6,248,029 63%

Resort Municipality InitiativeGrant (RMI) Expenditures 2011

External Partner

Expenditures5%

OperatingExpenditures

ProjectFunding

63%



teams during the Games. Post-Games, the has been turned into Whistler’s new resident neighbourhood. A model of current sustainability practices, the area has a mixture of resident-restricted and market housing as well as recreational facilities, all serviced by public transit. In addition to the long-term borrowings described previ-ously, the municipality has $16.5 million remaining of a $100 million short term borrowing from the Municipal Fi-nance Authority (MFA). These funds were used to provide construction financing to the Whistler2020 Development Corporation (wholly owned by the RMOW) during the con-struction of the Cheakamus Crossing Athletes’ Village. The cost of the interest on the construction financing is already budgeted and built into the cost of the units, and these interest costs will be recovered through the sale of the housing units and land. The interest rate charged is a floating rate, 43 basis points above the Canadian Depositors Offering Rate, resulting in a final rate of 1.625% at December 31, 2010. The loan is repayable in December 2011 and the RMOW is currently engaged in discussions with the MFA regarding an extension to the term of the loan to a period when the remaining inven-tory is sold.

boRRoWING CAPACITY

The Resort Municipality of Whistler Act, section 6(1), states that “…Section 174 [limit on borrowing and other liabilities] of the Community Charter does not apply to the municipality.”

The Municipal Liabilities Regulation, BC Reg. 254/2004, sets out the borrowing limits of municipalities. As stated, this regulation does not apply to the RMOW; however, the regulation provides a benchmark to compare the RMOW

to other municipalities. The calculation in the regulation sets debt limits based on current borrowing rates. In effect, the usual borrowing limits imposed on municipali-ties do not apply to the RMOW, but, rather, the Inspector of Municipalities oversees the borrowing of the RMOW. Statutory approval has been given for all short-term and long-term borrowings incurred by the RMOW.

EFFECT oN FUTURE oPERATIoNS

Debt payments in the future on our existing debt obliga-tions are planned as set out in the schedule below (see Table 7.3). The payments will be made from general revenue in the case of the general fund, and water and sewer revenues, in the case of those funds.

Summary of Personnel

STAFFING oF THE MUNICIPALITYApproximately 42 per cent of the municipality’s operating budget funds employee’s wages and benefits. Full time equivalents (FTEs) based on budgeted hours for 2008-2011 are shown in the adjacent chart and table. The total change to budgeted FTEs from 2010 to 2011 is a decrease of 13.9.

SUMMARY oF CHANGESCAO Office1 FTE for Partnerships & Economic Services was moved from the 2010 Games Office division.

2010 Games OfficeFollowing the successful hosting of the 2010 Olympic and Paralympic Winter Games the 2010 Games Office division has been closed. FTEs ranged from 4 in 2008 to zero midway through 2010.

TAblE 7.3 EXISTINg loNg TERM DEbT REPAYMENTS

Year General Fund Water Fund Sewer Fund Solid Waste Fund WHA Total

2011 665,087 - 1,459,226 979,481 1,172,270 4,276,064

2012 665,087 - 1,459,226 979,481 1,172,270 4,276,064

2013 665,087 - 1,459,226 979,481 1,172,270 4,276,064

2014 665,087 - 1,459,226 979,481 1,172,270 4,276,064

2015 665,087 - 1,459,226 979,481 1,172,220 4,276,014



TAblE 7.4 FUll TIME EqUIVAlENTS bY DIVISIoN

2008 2009 2010 2011DIVISIoN/DEPARTMENT bUDgET bUDgET bUDgET bUDgET

Mayor & Council 7.0 7.0 7.0 7.0

CAO OfficeAdministrator 5.0 6.0 5.9 5.9 Human Resources 6.0 6.0 6.0 6.0 Partnerships & Economic Services - - 1.0

11.0 12.0 11.9 12.9

2010 Games Office2010 Games Office 4.0 3.0 1.5 - Partnerships & Economic Services 1.0 1.0 1.0 -

5.0 4.0 2.5 -

Policy & Program DevelopmentLegislative Services 8.0 8.0 8.0 8.0 Policy & Program Development 4.5 7.7 8.2 3.6

12.5 15.7 16.2 11.6

Economic ViabilityFinancial Services 9.0 8.8 8.5 8.8 Fiscal Planning 2.0 2.0 2.0 2.0 General Manager 1.5 1.5 1.5 1.5 Information Technology 7.0 7.2 7.0 7.1

19.5 19.5 19.1 19.4

Resort ExperienceGeneral Manager 2.5 2.2 2.2 2.2 Park/Village operations 54.0 56.3 55.0 51.4 Resort Parks Planning 3.0 2.6 2.6 2.0 Resort Planning 4.0 4.2 4.1 4.1 Village Animation 6.0 6.2 6.0 6.4

69.5 71.5 70.0 66.2

Environmental Services Central Services 11.5 12.6 12.7 12.6 Development Services/Energy Mgmt 6.0 6.0 6.0 5.0 Environment Stewardship 2.0 2.2 2.2 2.6 Environmental operations 30.5 24.6 26.0 24.8 General Manager 2.0 2.0 2.0 2.0 Sewer Fund - 9.0 9.0 9.2 Solid Waste - 0.6 0.6 0.6 Transportation 16.0 16.3 16.6 15.3

68.0 73.3 75.0 72.2

Community Lifebuilding 9.0 9.0 8.4 8.0 bylaw 11.0 10.0 11.4 11.4 Community Life General 2.0 2.0 2.0 2.0 Community Planning 5.5 5.0 5.2 4.5 Fire Rescue Service 24.0 25.0 24.2 24.6 Meadow Park Sports Centre 37.0 38.1 38.0 38.3 RCMP - Civilians 11.0 11.0 10.7 11.0 RCMP - Members 23.0 22.0 22.0 22.0 Recreation 19.0 18.2 18.8 17.7 Whistler Public Library 10.0 10.6 10.2 9.8

151.5 150.9 151.0 149.4

Total FTEs 337.0 346.9 345.6 331.7



Policy and Program Development4.5 FTEs for Whistler Centre for Sustainability (WCS) have been removed. The municipality will pay for WCS services on a contract basis.

Resort Experience3.5 FTEs previously budgeted for projects have been removed.

Environment Services1 FTE has left Development Services and will not be replaced, 1 FTE in Environmental Operations was vacant and will not be filled and, Transportation labour hours are expected to be reduced by 1.3 FTEs.

Transit ServicesTransit expenditures are for the operation of the public transit system. Most of the costs are paid to BC Transit who operates the system through a third party. The munic-ipality pays BC Transit approximately fifty-three percent of the actual costs, which include direct operating costs and capital expenditures amortized over a number of years.

Since 2008, BC Transit has replaced the bus fleet and constructed a new transit facility. In addition, Whistler

is the site of a hydrogen fuel cell demonstration project. Incremental costs associated with the demonstration project are entirely funded by the Government of Cana-da, the Province of British Columbia and the Canadian Hydrogen and Fuel Cell Association.

The municipality funds its share of the BC Transit costs plus other incidental amounts, from fare-box and pass revenues, property taxes, AHRT and an allocation of day lot pay parking revenue. Increasing operating costs, such as fuel, along with new capital assets have resulted in transit costs that are higher than previously planned. Although new funding of $500,000 from recently imple-mented pay parking has been allocated to transit, alter-native funding of $700,000 from developer contribu-tions was necessary in order to avoid adding a property tax increase to pay for some of the transit costs. The developer contribution was received by the municipality in a prior year as a part of development permit require-ment and is an interim measure only. BC Transit has been asked to carry out a comprehensive service review and identify options to reduce transit costs.

Budgeted funding of the 2011 municipal share of costs is shown in the chart below.

2011 Staffing by DivisionStaffing by Division(Millions)

“Community Life“

“Environmental Services“

“Resort Experience“

“Economic Viability“

“Policy & Prog Dev“

“2010 Games O�ce“

“Administrator“

“Mayor & Council“

Environmental Services 21%

Community Life 44%Resort Experience 20%

Economic Viability

6%

Policy & Program Development 3%

CAO Office 4%Mayor & Council 2%

Transit Funding 2011

Staffing by Division(Millions)

Environmental Services 21%

Community Life 44%Resort Experience 20%

Economic Viability

6%

Other 1%Developer

Contribution11%

Day LotParking

Revenue7%

Additional HotelRoom Tax 12%

Fare-box Revenue 39%General Fund 30%



PhOTO CREDIT: MIChAEL ALLEn

PolicingThe municipality utilizes the services of the Royal Canadian Mounted Police (RCMP) for police services. As a community with a population between 5,000 and 15,000, the municipality is responsible for 70 per cent of actual RCMP policing costs. Actual costs are allocated to municipalities based on the number of RCMP members in the municipality plus actual overtime incurred and, other specialty policing costs such as “integrated teams”. $140,000 of costs is funded from the additional hotel room tax and the balance is funded by general fund revenues. Total budgeted RCMP costs in 2011 are $3.4 million.

Whistler Housing Authority Whistler’s long-term success as a vibrant resort com-munity is, in part, contingent upon retaining a stable resident workforce. The Whistler Housing Authority (WHA) partners with the resort community to sustain a range and supply of housing options for Whistler’s active and retired workforce.

The WHA was established in 1997 as a council initiative to create resident employee housing. The primary goals of the WHA are: the investment of the employee housing works charge reserve funds in quality long-term hous-ing, the support of the production of resident employee restricted housing by others, and the preservation of all



TAblE 7.5—WHISTlER HoUSINg AUTHoRITY FIVE -YEAR oPERATINg PRoJECTIoNS

2011 2012 2013 2014 2015REVENUERent 2,654,937 2,708,036 2,762,196 2,817,440 2,873,789 other Income 99,105 101,087 103,109 105,171 107,274 GST & HST Rebate 20,000 20,400 20,808 21,224 21,649 Total Revenue 2,774,042 2,829,523 2,886,113 2,943,836 3,002,712

EXPENDITURESbank Charges & bad Debt 2,327 2,408 2,505 2,605 2,709 Insurance 66,321 68,642 71,388 74,243 74,243 Repairs and Maintenance 219,773 227,465 236,564 246,026 255,867 Landscaping 34,616 35,828 37,261 38,751 40,301 Property Management Fees 165,832 169,149 172,532 175,982 179,502 Mortgage Principal 433,485 460,450 489,163 519,741 524,071 Mortgage Interest 738,785 711,821 683,107 652,529 648,149 Property Taxes 305,794 316,497 329,157 342,323 356,016 Garbage and Recycling 55,706 57,656 59,962 62,360 64,855 Snow Removal 39,525 40,908 42,545 44,246 46,016 Utilities 100,722 104,247 108,417 112,754 117,264 Total Expenditures 2,162,886 2,195,070 2,232,599 2,271,562 2,308,994

Administration Expense 300,700 310,145 321,146 332,565 344,416 Reserve Contibutions 310,456 324,308 332,367 339,708 349,302

SURPlUS – – – – –

resident employee restricted housing by consistent profes-sional management of housing restrictions.

The WHA owns and manages a portfolio of 231 rental units (532 beds) of resident-restricted housing in seven different projects. The WHA invested in these projects through the employee housing service charge reserve used as equity, combined with long-term fixed rate mort-gages with rents paying the interest. At the end of 2010, resident-restricted accommodation totaled 1872 units (5,986 beds).

The WHA also monitors employee housing needs and conditions in the resort. The WHA has conducted con-secutive annual housing needs assessments since 1997. From the most recent needs assessment, completed in September 2010, the WHA learned that Whistler’s total workforce numbered 12,300 during the 2009/2010 sea-son, of which 9,300 (76 per cent) lived in Whistler. Among

those 9,300 employees, 5,986 (64 per cent) were living in resident-restricted housing. Approximately two thirds of these beds are in units owned by employees; the other third are in rental units. It is the goal of the WHA to secure a sufficient and diverse supply of resident housing in order to keep at least 75 per cent of Whistler’s workforce living in Whistler. With ongoing research into employee housing needs, the WHA closely monitors the resident housing supply and demand, and it is constantly striving to match the available inventory with the actual demand for housing.

The following are projections of the WhA for the next five years.

P R O J E C T P R O G R A M | 8:1

8 CHAPTER EIGHT PROJECT PROGRAM

This chapter describes the project program for the resort community, including non-capital expen-diture, infrastructure maintenance, and capital

expenditure. Non-capital expenditures are one-time

expenditures that do not produce a tangible capital asset

and therefore are not true capital projects. Expenditures

could be for a study, a one-year program, a pilot project,

or events that do not have to be budgeted for each year,

such as a municipal election. Since these are not proj-

ects that occur every year, they are not added to the divi-

sion’s operating budget; because of their non-recurring

nature, they are listed here as non-capital expenditures.

Infrastructure maintenance provides for repair of existing

infrastructure.

Capital projects are projects that result in the acquisition

of tangible capital assets.

Funding for projects often comes from reserves or other

external sources such as grants.

The expenditure program for 2011 is summarized below

and compared to 2007-2010 actual figures.

TAblE 8.1 PROJECT ExPEndiTuRE PROGRAM

2007 Actual

2008 Actual

2009 Actual

2010 Actual

2011 budget

General Fund ProjectsNon-capital 2,903,536 1,435,853 4,366,510 7,489,107 2,053,262 Infrastructure maintenance 2,508,850 2,383,796 2,331,654 2,810,046 839,120 Capital 8,662,882 18,330,454 22,357,457 8,526,580 13,757,610 Vehicle Replacement Program 836,359 1,036,838 811,618 2,179,138 808,395

14,911,627 23,186,942 29,867,239 21,004,872 17,458,387 Water Fund Projects

Non-capital 1,570,606 197,223 199,328 153,238 130,000 Infrastructure maintenance 464,551 192,213 504,415 411,203 200,000 Capital 520,193 5,085,514 7,803,111 171,670 2,235,000

2,555,350 5,474,950 8,506,853 736,111 2,565,000 Sewer Fund Projects

Non-capital 594,146 – 8,568 10,955 20,000 Infrastructure maintenance 412,008 262,807 483,960 524,796 – Capital 11,876,802 28,540,306 9,002,106 1,540,950 815,000

12,882,956 28,803,113 9,494,633 2,076,702 835,000 Solid Waste Fund Projects

Non-capital 1,768,846 443,476 52,304 – – Capital 8,425,858 – – – 200,000

10,194,704 443,476 52,304 – 200,000 Total 40,544,637 57,908,480 47,921,029 23,817,685 21,058,387


8:2 | P R O J E C T P R O G R A M

TAblE 8.2 PROJECT ExPEndiTuRES 2011 – 2015

2011 2012 2013 2014 2015

GENERAL FUND

Enhancing the Resort Experience 11,161,437 3,555,200 4,476,300 3,710,000 3,548,600

Partnering for Success 150,000 150,000 150,000 150,000 150,000

Enriching Community Life 1,532,000 1,271,500 1,106,000 562,000 626,000

Ensuring Economic Viability 2,056,555 243,700 207,700 190,700 190,700

Protecting the Environment 2,558,395 3,548,487 2,009,415 2,814,933 1,969,246

17,458,387 8,768,887 7,949,415 7,427,633 6,484,546

WATER FUND

Water Projects 2,565,000 1,697,699 1,765,000 6,430,000 630,000

2,565,000 1,697,699 1,765,000 6,430,000 630,000

SEWER FUND

Sewer Projects 835,000 1,595,000 4,325,000 525,000 525,000

835,000 1,595,000 4,325,000 525,000 525,000

SOLID WASTE FUND

Solid Waste Projects 200,000 200,000 - - -

200,000 200,000 - - -

TOTAL 21,058,387 12,261,586 14,039,415 14,382,633 7,639,546

Project ProgramThe project program proposed for the next five years and the source of funding for this program are summarized in Tables 8.2 and 8.3 respectively. The individual projects planned for 2011 are summarized in table 8.4.



TAblE 8.3 PROJECT FundinG SOuRCES 2011 –2015

2011 2012 2013 2014 2015

FUNDING SOURCE

Resort Municipality Initiative 6,248,029 1,420,000 3,700,000 2,926,250 2,585,000

General Capital Reserve 3,416,633 1,599,400 1,534,100 1,181,700 1,278,100

Recreation Works Charges 735,000 50,000 - - -

Transportation Works Charges 434,748 50,000 - - -

Parking Reserve 90,000 - - - -

General Fund Operating Reserve 2,066,420 988,700 759,050 769,500 702,600

Parkland and ESA Reserve - - - - -

Vehicle Replacement Reserve 808,395 1,966,487 419,415 1,242,933 389,246

Library Reserve 58,000 50,000 40,000 40,000 40,000

Additional Hotel Room Tax 1,321,662 1,674,800 955,600 734,000 777,600

WVLC Surplus 80,000 424,000 - - -

External funding 2,199,500 545,500 541,250 533,250 712,000

17,458,387 8,768,887 7,949,415 7,427,633 6,484,546

Water Operating 330,000 455,000 260,000 530,000 230,000

Water Capital Reserve 2,235,000 1,242,699 1,505,000 5,900,000 400,000

2,565,000 1,697,699 1,765,000 6,430,000 630,000

Sewer Operating Reserve 20,000 590,000 - - -

Sewer Capital Reserve 815,000 805,000 1,991,667 525,000 525,000

Sewer Works and Services Charges - - - - -

External funding - 200,000 2,333,333 - -

835,000 1,595,000 4,325,000 525,000 525,000

Solid Waste Operating - - - - -

Solid Waste Capital 200,000 200,000 - - -

200,000 200,000

TOTAL 21,058,387 12,261,586 14,039,415 14,382,633 7,639,546



TAblE 8.4 — dETAilEd liST OF PROJECTS FOR 2011

GENERAL FUND

Non-CapitalEnhancing the Resort Experience

Games Art Legacy 96,462

Park Operations General Improvement 200,000

Public Art Project 50,000

Railway Crossing Pedestrian Safety Improvements 10,000

Retail Strategy 25,000

Enriching Community life

Municipal Elections 75,000

Official Community Plan 200,000

Park Visions Update 50,000

Smoking Regulation Communication 5,000

Special Projects 100,000

Tire Storage Racks - WCB Requirements 6,000

Ensuring Economic Viability

Agresso Planner Report Development 3,500

Agresso Modifications 47,300

Appraisal for Insurance Purposes 17,000

CAO Recruitment 106,000

Collective Bargaining 36,000

Organizational Assessment 30,000

Rainbow Expropriation Legal Fees 150,000

Records Management 140,000

Transfer Tax from Time Shares 10,000

Website Redevelopment 85,000

Protecting the Environment

Bear Management Program 40,000

Ecosystem Monitoring Program 25,000

Large Engine Shop Equipment 20,000

Municipal Building Energy Retrofit Studies 20,000

Wildfire Fuel Treatment and Thinning 500,000

The following is a detailed list of projects and costs planned for 2011. A complete list of projects and costs for 2011-2015 is provided in chapter nine.




Infrastructure MaintenanceEnhancing the Resort Experience

Annual Building Maintenance 54,120

Municipal Hall Rejuvenation 300,000

Parks Accessibility Program 50,000


Cheakamus Community Forest/Forestry Consulting 30,000

MPSC Recreation Equipment 25,000

Recreation Services Equipment 35,000


Air Quality Management Plan 15,000

Fitz Creek Gravel Removal 300,000

General Improvements - Environment 30,000

CapitalEnhancing the Resort Experience

19 Mile Pedestrian Bridge Crossing 423,000

Bayly Park 1,470,000

Cheakamus Crossing Valley Trail 703,652

Lakeside Park 240,000

Log Building Renovation 200,000

Lost Lake PassiveHaus Landscaping 50,000

Lost Lake PassiveHaus Renovations 75,000

Mountain Square Enhancement 200,000

Parking Guidance 90,000

Rainbow Theatre Renovation 1,850,000

Recreation Trail Program 50,000

Sea to Sky Trail Program 160,000

Spruce Grove Ball Field Fences 30,000

Valley Trail Reconstruction 110,000

Village Enhancement 300,000

Visitor Amenity Hub 200,000

Whistler Olympic Plaza (WOPL) 3,824,203

WOPL Performance Infrastructure 400,000




Partnering for Success

Conference Centre Improvements 150,000


Bridge Reconstruction Program 25,000

Firefighting Equipment Replacement 35,000

Former Hostel Site Infrastructure Upgrades 65,000

Library 25,000

Library Collection 85,000

Library Furniture and Equipment 58,000

Lost Lake Park North Bridge Replacements 50,000

MPSC Infrastructure Replacement 223,000

RCMP Jail Cell Code Upgrades 350,000

Recreation Services Infrastructure Replacement 40,000

Works Yard Building Assessment and Upgrades 50,000


Computer Systems Replacement 190,700

Day Parking Lot Upgrades 680,000

Day Lots Parking Equipment 200,000

Local Infrastructure & Server Room 55,350

Microfiche Scanner 11,660

Network Infrastructure 73,045

Pay Parking Equipment Replacement 215,000


Annual Reconstruction - Roads 650,000

Fitz Creek Debris Barrier 150,000

Vehicle Purchases 808,395

WATER FUND

Non-Capital

Benchmarking 30,000

Long Term Water Supply Plan Update 100,000

Infrastructure Maintenance

Fire Hydrant Maintenance 100,000

Reservoir Cleaning 100,000




Capital

21 Mile Creek Aquifer Impact Statement 50,000

Back Flow Prevention Program 100,000

Buckhorn Watermain Replacement 300,000

Highlands High Pressure Water Line 275,000

PRV Station Upgrades 175,000

Reservoir Upgrades 75,000

South Whistler PRV Station 500,000

Spring Creek Booster Station 50,000

Transient Voltage Surge Suppression-Water 110,000

Water Annual Reconstruction 250,000

Water Loss Reduction Program 50,000

Water Main Replacement Program 100,000

Water System Security Upgrades 200,000

SEWER FUND

Non-Capital

Wastewater Source Control 20,000

Capital

PLC Replacement Program 75,000

San Trunk Main Barrier Protection Hwy 99 200,000

Sewer Annual Reconstruction 200,000

Transient Voltage Surge Suppression-Sewer 90,000

WWTP Annual Reconstruction 250,000

SOLID WASTE FUND

Capital

Electrical to Leachate & LFG Stations 150,000

Landfill Gas System Upgrades 50,000



Operational Impacts

New infrastructure may require staffing, maintenance,

and other operational costs. These operating costs can

be material, and so they need to be estimated, evaluat-

ed, and understood well before the project goes ahead.

At the time of putting forward the request for funding for

a project, the division must estimate the operating costs

of the new infrastructure and include the operating costs

as part of its request for funding. The operating costs of

the new project are evaluated as an integral part of the

overall project request, and the funding of the operating

costs is decided at the time the project is approved. To

the extent possible, operating costs for the new projects

will be absorbed within the division’s existing budget.

Sometimes the operating costs are above what the divi-

sion can provide for in its budget and a supplemental

request is submitted. These supplemental requests are

put into the operations part of the five-year financial plan

so the impact on future years can be gauged.

For the majority of the major projects, increases in an-

nual operating costs are expected to be minimal and

will be absorbed within current operating budgets. A

few projects require an increase to operating budgets to

provide for future operating costs.

Future operating costs for projects are estimated as

follows:

TAblE 8.5 OnGOinG OPERATinG COSTS ASSOCiATEd WiTH PROJECTS

PROJECTS2011 2012

GEnERAl

non-capital Expenditure

Enhancing the Resort Experience

Public Art Project — 300

Railway Crossing Pedestrian Safety Improvements — 8,000


Records Management 1,250 —

Website Redevelopment 15,000 —

infrastructure Maintenance


Municipal Hall Rejuvenation 750 750

Parks Accessibility Program 2,637 1,883



TAblE 8.5 OnGOinG OPERATinG COSTS ASSOCiATEd WiTH PROJECTS

PROJECTS2011 2012

Capital Expenditure


Bayly Park 10,000 37,000

Cheakamus Crossing Valley Trail 6,492 6,492

Lakeside Park 4,083 2,917

Recreation Trail Program 1,890 630

Sea to Sky Trail Program 2,520 —

Valley Trail Reconstruction — —

Whistler Olympic Plaza (WOPL) 100,036 24,893

GEnERAlCapital Expenditure

Enriching Community Life

Former Hostel Site Infrastructure Upgrades 16,020 —

Mons Road Valley Trail Connection 1,002 1,002

Works Yard Building Assesment and Upgrades 13,400 —


Microfiche Scanner (3,750) (1,250)

Total GEnERAl PROJECTS 181,330 82,617

WATER

Capital expenditure

Back Flow Prevention Program — 45,000

Total WATER PROJECTS — 45,000

SEWER

Capital expenditure

Westside Alta Lake Sewers — 3,000

Total SEWER PROJECTS — 3,000



Enhancing the Resort ExperiencebudGET2011 TO 2015

ExTERnAlFundinG

RMOWFundinG

2011budGETnOn-CAPiTAl ExPEndiTuRE

The future use, program and operation of the former Hostel site at Alta Lake will be assessed through a master planning process in 2012 subsequent to the completion of the Parks and Trails (Park Visions) master plan in 2011. The Hostel master planning process will be contingent on the justification for additional infrastructure and needs in 2011.

The Games Legacy Art Project will lead to the creation of art inspired by Whistler’s Games Experience. The art will be located at Whistler Olympic Plaza.

The General Improvements budget is to regularly replace and refurbish park infrastructure and minor improvements to park spaces. Examples of 2011 improvements would be: Interpretive Forest improvements, park furniture replacement, playground equipment replacement, landscape improvements, small bridge replacement, dock upgrades, Green House improvements and bike task force initiatives.

The Public Art Project entails the creation and exhibition of art in parks and in association with the Valley Trail. Five projects have been created in the period 2005 - 2009. The proposed $40,000.00 budget would allow for creation of two new projects over the next five year period.

Over the past years all valley trail crossings over the railway tracks have been improved to incorporate flashing lights, audible alarms and in one case gates. To facilitate a Whistle Cessation Bylaw that would eliminate horn use for the Lorimer Road/val-ley trail crossing safety features are required. Improvements would include flashing lights and warning bells for approaching trains. Presently the CN uses horns on the trains to warn pedestrians at the rail crossings.

This initiative is related to the Business Enhancement Strategy and completes and implements priority initiatives under a work program authorized by Council specifically, restaurant spot zoning, retail guidelines and sign bylaw update and collaborative Village Neighbourhood plans. Scope under this budget includes consultant assistance, legal, public involvement and stake-holder meetings and communication.

Project DescriptionsA brief description of the 2011-2015 projects is provided in this section. Projects are sorted as non capitalizable, infrastructure maintenance and capitalizable and then by one of the five Whistler2020 priorities. General fund and Utility projects are also shown separately from one another.

Enriching Community LifebudGET2011-2015

ExTERnAlFundinG

RMOWFundinG


Every 5 years the RMOW has bridge inspection specialists review all our municipal road bridges and prepare a report that identifies and prioritizes any repairs that are required.



Ensuring Economic ViabilitynOn-CAPiTAl ExPEndiTuRE budGET

2011-2015ExTERnAlFundinG

RMOWFundinG

2011budGET

Agresso Planner Report Development 3,500 0 3,500 3,500

This project involves the development of reports from the Agresso financial system for the purposes of the five-year financial plan. These reports will provide modeling for multiple years, historical comparisons and enable reporting in a format that follows the financial statements. Most of the reporting is expected to be developed in house. Project cost is for Agresso consulting only and is based on actual costs of previous report creation. In house development is considered important as the organization will retain knowledge to manage the reporting into the future. Utilizing financial reports created within the financial system provide information that is readily available, accurate, consistent and comparable. These information characteristics provide quality information that improves communication to the public, Council, managers and staff.

Agresso Modifications 47,300 0 47,300 47,300

To implement various functionalities in our current financial accounting system. 1 - Implement electronic supplier payment in order to reduce paper use and process payments more efficiently. 2 - Move the purchasing card system from its present website to a module within Agresso to facilitate the correct coding of purchases and reduce coding errors. 3 - To implement commitment reporting in Agresso.

Appraisal for Insurance Purposes 51,000 0 51,000 17,000

To engage an appraisal firm to conduct a comprehensive review of the insured value of municipal property. This process will ensure that the property insurance coverage is adequate and complete.


ExTERnAlFundinG

RMOWFundinG


The next municipal election will take place on November 19, 2011. A budget must be in place for staffing, rent for polling stations, rental of voting machines, advertising and supplies, including items such as ballots.

To undertake a major amendment to the Official Community Plan to bring it into conformity with Whistler 2020, the Community Charter and the Local Government Act.

This project would update the community’s Parks Visions master plan which was completed in 1996. The updated plan would incorporate trail plans developed by the Whistler Cycling Committee and update park plans and park requirements to reflect current realities. A community consultation strategy will be developed to ensure engagement and input.

Vancouver Coast Health granted $32,000 to RMOW to develp and implement a Smoking Regulation Bylaw. The funds were granted to assist with the communication, bylaw development, enforcement and signs. The bylaw (No.1884, 2008) was adopted May 19, 2009. The funds will assist with the communication and education in promoting smoking cessation.

Consulting and legal fees for a review of taxation policy and other legal matters

Purchase & install vehicle tire storage racks at the Public Works Yard as per Workers Compensation Board regulations, section 4.43 Stacking Materials & section 4.45 Falling Materials. As the municipality owns hundreds of vehicles and equipment tires, proper storage and safe handling is essential for this ongoing task.



Ensuring Economic ViabilitynOn-CAPiTAl ExPEndiTuRE budGET


RMOWFundinG

2011budGET

CAO Recruitment 106,000 0 106,000 106,000

Funding for new CAO recruitment process. Includes all associated costs of recruitment, relocation and coverage for additional salary during CAO overlap training period.

Collective Bargaining 72,000 0 72,000 36,000

Collective Bargaining for IAFF and CUPE. The IAFF Agreement will expire on December 31, 2010, this is a contractual obligation affecting Whistler Fire Service employees. The CUPE agreement will expire on December 31, 2011, this is a contractual obligation affecting Utilities and the Wastewater Treatment Plant employees.

Organizational Assessment 30,000 0 30,000 30,000

The RMOW is undertaking an Organizational Assessment. The purpose of the Assessment is to help the RMOW ensure that it is well-positioned to adapt to future trends, and to meet future challenges facing the resort community.

Rainbow Expropriation Legal Fees 150,000 0 150,000 150,000

The Resort Municipality of Whistler is currently in litigation in regards to the 1987 expropriation of Rainbow Park. Young and Anderson Barristers and Solicitors is representing Whistler. There is a substantial amount of our lawyers time going into defending our position and significant costs. Our lawyers estimate that approximately $50,000 will be required to cover legal fees in 2011. This case should be settled before the end of 2011.

Records Management 140,000 0 140,000 140,000

In 2008, a significant amount of development work on recorded information management foundations was completed, resulting in a draft bylaw, classification and retention framework and procedures for managing paper and electronic records. However, as the 2010 Winter Games approached, municipal staff were engaged in preparing to host the Games and there was no capacity to implement changes in record keeping at that time. Consequently, the project components associated with the selection and implementation of electronic records management, the training and implementation of the program in all departments, and any associated facility improvements was put on hold until after the Games were completed. Our project resumed in Fall 2010 and continues through 2011 with a total budget of $40,000.

Succession Planning 6,000 0 6,000 6,000

Continuation of the implementation of a formal succession management plan focussing on the development of existing staff. The succession planning process is of value to the entire organization to ensure that we have a plan to retain and develop-ment existing staff and recruit to replace staff that leave the organization with the specific skills and competencies that are required. GM’s, Managers and Supervisors in all departments benefit from having a clear plan to guide training, development and coaching activities within their area to add to success and assist in the future development of the RMOW.

Transfer Tax from Time Shares 10,000 0 10,000 10,000

To contract services required to collect outstanding hotel tax revenues associated with time share rental pool covenant agreements, and for proposed amendment to rental pool covenants.

Website Redevelopment 85,000 0 85,000 85,000

This project will involve the full review and rebuild of the whistler.ca website, the primary communications and frontline information and service tool for the Resort Municipality of Whistler. The website requires updated software to ensure a sufficient level of capacity, usability and robustness is in place. The review of the site is taking place in 2010 and the rebuild will be scheduled for 2011.



Protecting the EnvironmentbudGET2011 TO 2015

ExTERnAl RMOW 2011nOn-CAPiTAl ExPEndiTuRE FundinG FundinG budGET

Bear Management Program 200,000 50,000 150,000 40,000

The RMOW is committed to achieving the Ministry of Environment’s Bear Smart Community status. Whistler will continue to participate in the Black Bear Working Group, provide public education, and continue to improve the solid waste management system. The RMOW contributes $30,000 annually to the Conservation Officer Service which provides Whistler with a higher level of service for bear-related issues than otherwise possible.

Ecosystem Monitoring Program 125,000 0 125,000 25,000

The W2020 Natural Areas strategy identifies the need to conduct ecosystem monitoring in the municipality to detect trends and support the Whistler2020 indicator monitoring program. The biodiversity conservation strategy framework prioritizes monitoring/inventory data collection and recommends actions to conserve biodiversity. An annual budget of $25,000 is directed at this initiative. The program focuses on at-risk species, wetland species, small mammals, plants, and invasive species. The data is collated, mapped, and analyzed to inform land use planning.

Large Engine Shop Equipment 84,000 0 84,000 20,000

Upgrade some miscellaneous tools and equipment for the large engine shop which includes current vehicle diagnostic programs.

Municipal Building Energy Retrofit Studies 40,000 40,000 0 20,000

The BC Hydro supported Energy Study program provides financial support for detailed, specific recommendations (including return on investment (ROI)) for upgrading the energy performance of key building assets. Essentially Energy Studies identify, analyze and recommend cost-effective solutions to improve inefficient systems, as well as increase the reliability and energy efficiency of municipal facilities. As such, these comprehensive Energy Studies provide the basis by which informed decisions are made to retrofit existing buildings, thereby maximizing return on invested capital by reducing long term utility costs, and decreasing our corporate GHG footprint.

Wildfire Fuel Treatment and Thinning 2,500,000 2,500,000 0 500,000

This project is to support the continuing operations surrounding the RMOW Community Wildfire Protection Plan. This project assists the RMOW in addressing the identified Wildfire threat within the community by providing for recognized fuel treatment solutions to high and extreme hazard areas. The goals of this project are not only to improve the wildfire resiliency within our community; it is also to improve and diversify the forest and wildlife habitats located within our municipal boundaries.

TotalbudGET2011 TO 2015


Total 5,732,262 2,604,000 3,128,262 2,053,262




ExTERnAlFundinG

RMOWFundinG

2011budGETinFRASTuCTuRE MAinTEnAnCE

Annual Building Maintenance 281,720 0 281,720 54,120

This project is a reoccurring annual budget intended to facilitate larger scale maintenance projects, emergency repair or rehabilitation projects on Municipally owned and operated buildings. Project highlights for 2011 include: Public Works office building roof replacement, PWY washroom inclusivity upgrades and on going facility painting projects.

Municipal Hall Rejuvenation 300,000 0 300,000 300,000

This project is the completion of the rejuvenation of Municipal Hall which addresses shortfalls related to building code issues and accessibility for persons with disabilities. Office space and north end accessibility improvements were completed in 2008. In 2011, the proposed works will consider south end accessibility shortfalls with the construction of a reduced grade ramp at the south-west corner of the building. In addition, the proposed construction will provide an improved street appearance from Town Plaza.

Parks Accessibility Program 250,000 0 250,000 50,000

The scope of this initiative is to review all outside park places and implement improvements with the goal of universal accessibility. This is a phased approach over a number of years and will ensure accessibility to both the resident community and Whistler’s visitors.


ExTERnAlFundinG

RMOWFundinG

2011budGETinFRASTuCTuRE MAinTEnAnCE

Cheakamus Community Forest/Forestry Consulting 125,000 106,250 18,750 30,000

The RMOW, Squamish and Lil’wat Nations are partners in the Cheakamus Community Forest (CCF) for 30,000 hectares surrounding Whistler. The annual allowable cut is 20,000 cubic metres. In 2011, the CCF will complete the ecosystem based management plan, apply for Forest Stewardship Council certification, continue to work with local stakeholders and carry out forest harvesting operations.

MPSC Recreation Equipment 190,000 0 190,000 25,000

This is an annual ongoing project where recreation equipment for public use is purchased in any given year; foamies, mats, and play toys for public swim sessions and swim lessons, lane ropes, diving blocks, wheel chair for pools area; fitness equipment for fitness centre (treadmills, stationary bikes, weights, etc); foam border patrol, shooter tutors, plastic hockey sticks, special event prizing for the public ice skating sessions.

Recreation Services Equipment 210,000 0 210,000 35,000

This is an ongoing Recreation Equipment Replacement budget for the Recreation Department’s Community Centers, Cross Country Skiing Operations, Youth Centre and LUNA program.

Spruce Grove Valley Trail Bridge (Deferred to 2013) 45,000 0 45,000 0

The scope of this project is to confirm existing conditions, develop design criteria and, construct a replacement bridge for the existing 30 year old wooden bridge used on the valley trail from Mons Road into Spruce Grove Park. There are chal-lenges with this location as the Fitzsimmons Creek Management Plan requires the allowance of significant flow rates through an unobstructed route. The construction budget will be confirmed in the preliminary phase of work in 2011. Construction is anticipated in 2012-2013.




ExTERnAl RMOW 2011inFRASTRuCTuRE MAinTEnAnCE FundinG FundinG budGET

Air Quality Management Plan 75,000 0 75,000 15,000

The RMOW is a member of the Sea to Sky Clean Air Society whose objective is to implement the Sea to Sky Air Quality Management Plan. The primary purpose of the plan is to ensure clean air throughout the corridor airshed. It defines actions that will help maintain healthy air through an integrated planning approach. An implementation plan was developed in 2008 which outlines tasks and responsibilities which the RMOW and other participants are committed to achieving each year. Each participating municipality contributes to the development and implementation of the plan.

Ecosystem Monitoring Program 125,000 0 125,000 25,000

The W2020 Natural Areas strategy identifies the need to conduct ecosystem monitoring in the municipality to detect trends and support the Whistler2020 indicator monitoring program. The biodiversity conservation strategy framework prioritizes monitoring/inventory data collection and recommends actions to conserve biodiversity. An annual budget of $25,000 is directed at this initiative. The program focuses on at-risk species, wetland species, small mammals, plants, and invasive species. The data is collated, mapped, and analyzed to inform land use planning.

Fitz Creek Gravel Removal 1,500,000 0 1,500,000 300,000

This project will remove the annually deposited sediment from Fitzsimmons Creek to maintain flood protection levels.This work will be done in accordance with the Fitzsimmons Creek Management Plan. In the future it is anticipated that the area of Fitzsimmons Creek disturbed by this work will be minimized by the construction of the debris barrier and sediment basin. The sediment basin was designed to trap the majority of the sediment in a single location, where we can remove the sediment as needed and minimize our disturbance of fisheries habitat.



Total 3,126,720 106,250 3,020,470 839,120




ExTERnAlFundinG

RMOWFundinG

2011budGETCAPiTAl ExPEndiTuRE

19 Mile Pedestrian Bridge Crossing 423,000 0 423,000 423,000

This project proposes a valley trail bridge over 19 Mile Creek connecting Rainbow Subdivision to Alpine Meadows Market valley trail. This proposed pedestrian and cycling connection is a segment of the transportation cycling network and cycling trails master plan that links the new Rainbow Subdivision to the High School and Meadow Park Sports Centre. The plans were developed by the Whistler Cycling Committee with extensive public consultation. Both the Transportation Cycling Plan and Recreational Cycling Plan were endorsed by Council in December of 2006. The initial design stage is on going with construc-tion proposed for spring 2011.

Bayly Park 1,470,000 0 1,470,000 1,470,000

This is a budget for a new park on the reclaimed landfill as part of the future Cheakamus Crossing neighbourhood, a master planned community designed with sustainability in mind. A consultant has been engaged to develop a masterplan for the site. The site has some restrictions due to the landfill below, but provides many opportunities. Amenities to be developed here could include: Children’s play area, Athletic fields and park areas, walking paths and passive natural areas.

Cheakamus Crossing Valley Trail 703,652 0 703,652 703,652

New Valley Trail to connect Cheakamus Crossing neighbourhood to Spring Creek subdivision. Design and costing completed in 2009 and 2010, bid price accepted 2010, work started July 2010. Due to extended fire season work could not resume until Mid September. The pedestrian and cycling connection is a segment of the transportation cycling network and cycling trails master plan. The plans were developed by the Whistler Cycling Committee with extensive public consultation. Both the Transportation Cycling Plan and Recreational Cycling Plan were endorsed by Council in December of 2006. Trail construction to general alignment and sub-grade to complete 2010 and surfacing, lighting and signage to complete in 2011.

Inclined Elevator (deferred to 2014/15) 382,500 191,250 191,250 0

The existing stairs connecting the Gondola Transit Exchange with Skiers Plaza is one of the last substantial physical barriers to development of an accessible and inclusive Village. As a ramp option is not possible, creation of a inclined elevator, beside the stairs is the best feasible option. The initial phase of the project proposes finalization of plans in 2014 followed by construc-tion in 2015.

Lakeside Park 240,000 0 240,000 240,000

In 2007, Lakeside Park master plan was completed and a redevelopment project began. In the fall of 2007, clearing and site grading was completed to expand the park to the north. In 2008, neighbourhood access and landscape treatments were competed in the north site and the construction of a washroom/concession building began. In 2011, the proposed work in-cludes the completion of the concession building and the final construction phases of the master plan. Included are universal access improvements to the water, hard and soft landscape, parking area improvements and valley trail realignment.

Log Building Renovation 200,000 0 200,000 200,000

The scope of the project encompasses the relocation and renovation of the former visitor information chamber log house for other uses (tbd).

Lost Lake Passive House Landscaping 50,000 0 50,000 50,000

Lost Lake Passive Haus (LLPH), formerly know as the Austria Haus, provides a gateway into the Lost Lake trails. The building is being converted into concession, office and meeting space for area users groups. To complete the project and enhance the gateway into the Lost Lake Park trail system landscape improvements to the existing gravel surface are planned. The proposed scope of work includes a paved trail connection from the existing paved trail at the Fitzsimmons Creek bridge to White Gold and limited landscaping that requires minimal maintenance and does not interfere with the intensive use of the area.




ExTERnAlFundinG

RMOWFundinG


Lost Lake Passive House Renovations 75,000 0 75,000 75,000

To finish post games renovations including RMOW office furniture & storage area door, public kitchenette/cubbies, grille gates for downstairs kitchen & stairs, event furniture, window blinds on south-east windows upstairs, window glazing on interior windows/window panels, glass door for Whistler Blackcomb Foundation Room, commercial dishwasher & icemaker for kitchen, outside grading/landscaping/fencing, lighting upgrade, etc.

Lot 9 Building Phase 1 (deferred to 2014/15) 2,500,000 0 2,500,000 0

Whistler Olympic Plaza has been designed and constructed with future building development in mind. Development rights associated with Lot 9 offer an opportunity to provide further resort and community amenities as well as return on its invest-ment. The building(s) specific programs and economic impacts assessed to determine the project scope. A feasibility study and design development are proposed for 2014 with project construction projected for 2015.

Mountain Square Enhancement 1,260,000 0 1,260,000 200,000

The Mountain Square project involves replacement of the waterproofing layer of the underlying parkade roof and enhance-ment to the function and appeal of the Square. In 2007, this project was deferred to the post Games period. This project will be highly disruptive to the Mountain Square area, as it involves the removal of unit pavers, installation of new membrane and construction of new surface feature on the Square and adjoining Stroll. Due to the nature of the work construction will be scheduled during better weather months.

Parking Guidance 90,000 0 90,000 90,000

This project is for equipment to implement a resort wide parking guidance system. The system would count the number of parking stalls that are remaining in each lot and communicates the information to a variable message sign in real time. The first variable message signs would be located at the Creekside. The sign would display the number of spaces available in the Creekside parkade, Village and Mountain parking lots. This would allow motorists to choose which lot they would like to park in and provide information that would assist in trip reduction for motorists looking for parking. This system could be used to guide motorists to the next available lot and would reduce the need to have flaggers on the roadways. The system can also be used to push public messages out to motorists such as a highway closure, extreme road conditions, greetings, etc. The VMS system used during the Olympic and Paralympic Games assisted in informing motorists with traffic updates.

Rainbow Theatre Renovation 2,100,000 1,600,000 500,000 1,850,000

The renovation of the existing Rainbow Theatre in the Conference Center to a state of the art digital theatre will maximize the use of this currently underutilized space on a year round basis while contributing to Whistler Arts and Culture objectives and tourism economy.

Recreation Trail Program 250,000 0 250,000 50,000

The recreation trail program has been running in the Lost Lake Park area with the construction of 10 kms of new trails over the last 6 seasons. These trails have now familiar names such as “Tin pants and Molly Hogan” and are built to a specification. These trails are quite popular, sustainable, part of the healthy lifestyle and provide a great visitor experience. Continuation of this trail program is to be constructed per the cycling master plan.

Sea to Sky Trail Program 800,000 0 800,000 160,000

The Sea to Sky Trail is a multi-use type 2 trail spanning the corridor. Phase one of a multi year program is to start at the water-front in Squamish and wind it’s way north 150 kilometres through the communities of Whistler, Pemberton, Mount Currie and D’Arcy to end at Anderson Lake. The Resort Municipality of Whistler program has constructed trail that links the Cheakamus Crossing neighbourhood to Brandywine Provincial Park in the south and currently in 2010 is constructing trail north of Lost Lake park towards the north boundary of the municipality.



Partnering for SuccessbudGET2011 TO 2015

ExTERnAl RMOW 2011CAPiTAl ExPEndiTuRE FundinG FundinG budGET

Conference Centre Improvements 750,000 0 750,000 150,000

2007 analysis identified the need for capital improvements.This initiative will provide increased venue opportunities and enhanced atmosphere at the Conference Centre.


ExTERnAlFundinG

RMOWFundinG


Spruce Grove Ball Field Fences 30,000 5,000 25,000 30,000

This project is for raising the fencing on Fields #3 and #4 from 4ft to 8ft, same as Field #5. Whistler has a diversified tourism economy where Sport Tourism has been an important element of the resort economy. Increased fencing heights will enable Whistler to host more local, provincial, national and international tournaments.

Universal Access Trail (deferred to 2013) 50,000 0 50,000 0

This project proposes the development of an accessible trail loop in close proximity to the Village to meet Whistler’s universal access objectives and provide a wilderness type of experience for those visiting Whistler Village.

Valley Trail Reconstruction 550,000 0 550,000 110,000

This is a reoccurring budget intended to complete larger scale reconstruction projects on the Valley Trail where trail condition is beyond regular maintenance. Projects are identified through regular trail inspections and each section identified is priori-tized with consideration to public safety and frequency of maintenance. Maintaining a high level of service in the trail system will provide a good visitor experience while encouraging trail, reducing vehicle use.

Village Enhancement 1,500,000 0 1,500,000 300,000

This project is an annually reoccurring initiative that represents a reinvestment in the Village to ensure assets are maintained and to develop new infrastructure such as accessibility projects, public art, site furnishings. This program supports the tourist based economy and receives positive response through by-annual visitor surveys.

Visitor Amenity Hub 7,200,000 0 7,200,000 200,000

The Visitor Amenity Hub is a centralized facility that delivers an improved level of service for guest visiting the resort. The proposed hub would combine transportation functions with a visitor service centre for seamless delivery of arrival and departing guests. Work in 2011 would encompass the preparation of a feasibility study and business plan as well as capital cost estimates. Construction would ensue in subsequent years.

Whistler Olympic Plaza (WOPL) 3,824,203 0 3,824,203 3,824,203

Whistler Olympic Plaza construction in 2011 includes the completion of the Performance Pavilion, plaza and mechanical and electrical infrastructure. Whistler Olympic Plaza will be the primary site of Games memories and will house an open air performance pavilion with supporting back of house space and public washrooms. Whistler Olympic Plaza will be home to the Festivals, Events and Animation program that will enrich Whistler’s arts and culture offerings and contribute to Whistler success as a resort.

WOPL Performance Infrastructure 400,000 0 400,000 400,000




ExTERnAlFundinG

RMOWFundinG


Bridge Reconstruction Program 75,000 0 75,000 25,000

The RMOW does minor repairs on bridges every two years. The list of priority repairs is developed from our Bridge Inspec-tion Reports.2011 work may include repairs to the Blackcomb Way bridge by the transit exchange and the Blackcomb Way Pedestrian Underpass.

Firefighting Equipment Replacement 175,000 0 175,000 35,000

This project is used to provide for the updating and/or replacing of equipment used by the Fire Rescue Service in the perfor-mance of its mandated duties. Keeping pace with technological advances helps the WFRS meet the demands placed upon it to provide an excellent level of service to the community. This funding ensures that the WFRS has the reliable and modern equipment it needs in order to meet firefighter safety requirements and the overall emergency needs of the residents and guests of the Resort Municipality.

Former Hostel Site Infrastructure Upgrades 65,000 0 65,000 65,000

Hostel site infrastructure upgrades - In 2010, the Municipality assumed ownership of the old Hostel site on Alta Lake Rd. The site was developed in the 1920’s and a few buildings may be from that era. Wolf Pack Technical Services conducted a building inspection and indentified a number of code related deficiencies that need to be addressed at this time. Several buildings are beyond repair and will be demolished.

Library 25,000 25,000 0 25,000

FCM has not released the remaining loan ($1,769,500) and grant ($250,000) for the following reason. The baseline to which we compare our actual energy use to was supplied by the RMOW consultants in 2005. This was based upon a computer model of the then proposed building and made a number of assumptions about the building and its use. It has come to our attention that some of the data and assumptions used to produce that 2005 model are incorrect. If the baseline was to be re done us-ing correct data the building would very likely achieve the “exceptional” requirement, in which case the RMOW would receive100% of the funds. The FCM is in support of us redoing the baseline and has clarified that it is an eligible expense as part of their $30,000 Project Reporting Grant.

Library Collection 425,000 0 425,000 85,000

Whistler Public Library’s collection includes books, magazines and audiovisual materials for all ages to fill the lifelong learning needs of Whistler residents and visitors.

Library Furniture and Equipment 228,000 0 228,000 58,000

These funds will be used to purchase replacements for and/or additional computer hardware, furniture, and other interior furnishings and equipment as needed.

Lost Lake Park North Bridge Replacement 500,000 0 500,000 50,000

The scope of this project is to review existing conditions and provide design criteria for a replacement bridge for the existing 25 year old wooden bridge used on the valley trail from Nicholas North rail crossing to north end of Lost Lake Park. There are challenges with this location as the Fitzsimmons Creek Management Plan requires the allowance of significant flow rates through an unobstructed route. Construction budgets will be provided in the future. The construction budget will be con-firmed in the preliminary phase of work in 2011. Construction is anticipated in 2012.

Mons Road Valley Trail Connection (Deferred to 2012) 100,000 0 100,000 0

The project scope is to construct a valley trail connection adjacent to Mons Road from the exit of the Fitzsimmons Cr train-ing berm at the Camp ground to the existing valley trail out of Spruce Grove Park. Public safety and visitor experience is a concern, this section of trail would alleviate the pressure of pedestrians, cyclists and industrial road traffic using the same roadway while providing a continuous valley trail experience.



Ensuring Economic ViabilityCAPiTAl ExPEndiTuRE budGET


RMOWFundinG

2011budGET

Computer Systems Replacement 953,500 0 953,500 190,700

The 2007 approved budget was submitted to replace all computer systems in 2007 to reduce the avoid systems replacement during the Olympic 2010 games. We reviewed that decision and determined it did not make sense. We did not replace the systems as designated for 2007 and we are moving back to a general replacement program with priorities set to ensure that the infrastructure and some key failure points addressed in the way of routers, core switches and server architecture. We have moved to a 5 year replacement model on most desktop infrastructure.

Day Parking Lot Upgrades 680,000 0 680,000 680,000

Paving of lot 5, and street lights on lot 4 and lot 5. (This project has subsequently been cancelled.)

Day Lots Parking Equipment 200,000 0 200,000 200,000

This budget is to purchase eight pay parking machines for day lot #4, and for the installation of 2 additional machine (which the RMOW already owns).

Local Infrastructure & Server Room 55,350 0 55,350 55,350

The Resort Municipalities critical infrastructure - Server room airconditioning and fire suppression system was scheduled to get needed attention during late 2010 but due to workload and staffing along with quotes this work did not take place. This was not spent in 2010 and I returned 250,000 additional from a phone project that was not used.


ExTERnAlFundinG

RMOWFundinG


MPSC Infrastructure Replacement 1,623,500 0 1,623,500 223,000

This project is an annual ongoing project where, over time, the infrastructure of the Meadow Park Sport Centre mechanical and structural components need repairing or replacing. Examples would include things such as repainting or sandblasting the swimming pool basins, replacement of broken motors and pumps, upgrading current systems with newer technology, repairing/replacing roof in certain areas or replacing worn out floors in all areas.

RCMP Jail Cell Code Upgrades 350,000 0 350,000 350,000

In 1987, the RCMP cells were redesigned to reduce incidence of detainee suicide by eliminating hanging points, protect against building damage and prevent creation of weapons by inmates, protect against concealment of weapons and/or contraband as well as to optimize viewing of prisoners in the cells. In 2005, assessments were carried out in the cells by the RCMP to deter-mine the state of compliance. The Municipality has been furnished with a summary of deficiencies from Asset Management and is currently working with a local consultant to develop plans to complete the work.

Recreation Services Infrastructure Replacement 250,000 0 250,000 40,000

This is an ongoing infrastructure replacement budget for the Recreation Department. The budget is in place to upgrade or replace aging infrastructure as required.

Valley Trail bridge over Crabapple Creek (Deferred to 2012) 100,000 0 100,000 0

The “Tea House” valley trail bridge is located directly behind the Whistler Golf Course half way concession on the valley trail. The bridge was constructed 19 years ago and is reaching the end of it’s lifespan. This project would allow for the replacement of this bridge with a prefabricated concrete structure with wooden railings.

Works Yard Building Assessment and Upgrades 50,000 0 50,000 50,000

This is a budget for the assessment and eventual repair required to the buildings at the works yard on Hwy 99, previously the Capilano Highway works yard.




ExTERnAl RMOW 2011CAPiTAl ExPEdiTuRE FundinG FundinG budGET

Annual Reconstruction - Roads 3,250,000 0 3,250,000 650,000

2011 work to focus on Blackcomb Way opposite the Celebration Plaza, Fitzsimmons Road South - White Gold and Whistler Cay.

Fitz Creek Debris Barrier 150,000 0 150,000 150,000

This Project covers the completion of the habitat compensation for the Debris Barrier. The habitat compensation works, initially scheduled to be completed in 2010, are currently being designed for construction in 2011.

Vehicle Purchases 4,826,476 0 4,826,476 808,395

Each year a number of vehicles and or equipment reach their optimum replacement cycle as identified through the Fleet Management system. The Vehicle Purchases project is the annual replacement of municipal vehicles and equipment identified through this program.


ExTERnAl RMOW 2011CAPiTAl ExPEndiTuRE FundinG FundinG budGET

Total 39,229,886 1,821,250 37,408,636 14,566,005

Ensuring Economic ViabilityCAPiTAl ExPEndiTuRE budGET


RMOWFundinG

2011budGET

Microfiche Scanner 11,660 0 11,660 11,660

Purchase of a Microfiche scanner to allow for digitization of existing Microfiched files of buildings constructed in Whistler prior to 2002.

Network Infrastructure 73,045 0 73,045 73,045

The telephone switch replacement was started in 2009 where we replaced the core telephone system. We could not replace the network switches in 2010 due to demands on IT staff. This replacement would replace switches that are between 6-10 years old. These switches would have include fibre modules for fibre connections and also include PoE ( Power of Ethernet ) to enable IP phones to be plugged into any network port without requiring local power.

Pay Parking Equipment Replacement 215,000 0 215,000 215,000

Replacement of existing on street parking equipment - purchase and installation of 15 pay by license plate pay stations. The ex-isting equipment is approximately ten years old and does not integrate with our License Plate Recognition enforcement system.



Protecting the Environment—Water

budGET2011 TO 2015


Benchmarking 150,000 0 150,000 30,000

The RMOW participated in a Canada-wide benchmarking exercise for the first time in 2007. This process is organized by AECOM Consulting, and allows us to compare many different water, sewer, and drainage parameters against the other partici-pating cities across Canada.

Decommission Surface Water Intakes (scheduled for 2013) 330,000 0 330,000 0

This project will decommission surface water intakes at Blackcomb Creek and Agnew Creek when sufficient groundwater sources are developed as an alternative water supply.

Long Term Water Supply Plan Update 100,000 0 100,000 100,000

The RMOW's current Long Term Water Supply Plan was completed in 2004 and was used to help plan capital upgrades for our water system. This plan should be updated on a regular basis to ensure new developments in our water system are accounted for in the long term planning.

SCADA Encryption Upgrade (scheduled for 2012) 225,000 0 225,000 0

To improve the security of our SCADA (supervisory control and data acquisition) system an upgrade is required to the system software.

TOTAL WATER NON-CAPITAL ExPENDITURE 805,000 0 805,000 130,000

budGET2011 TO 2015


Fire Hydrant Maintenance 500,000 0 500,000 100,000

A contract maintenance firm performed annual maintenance on 100% our hydrants in 2007. Due to several factors, our Envi-ronmental Operations crew had been able to do annual maintenance on approximately 20% of the municipality's fire hydrants in 2006. During recent benchmarking exercises it has become apparent that our goal should be to maintain 100% of our fire hydrants each year. The budget for this project has been reviewed based on our experience with the 2007 program and with the intent of continuing with 100% maintenance on an annual basis.

Reservoir Cleaning 500,000 0 500,000 100,000

The RMOW maintains 12 enclosed concrete water reservoirs. The reservoirs will be evaluated and a priority list for a major cleaning will be developed and the reservoirs will be cleaned in order of priority. In some cases the reservoirs may have to be cleaned "online" by SCUBA divers as it may not be possible to drain the reservoirs while maintaining fire protection.

TOTAL WATER inFRASTRuCTuRE MAinTEnAnCE 1,000,000 0 1,000,000 200,000



Protecting the Environment—Water

budGET ExTERnAl RMOW 2011CAPiTAl ExPEndiTuRE 2011 TO 2015 FundinG FundinG budGET

21 Mile Creek Aquifer Impact Statement 92,699 0 92,699 50,000

Current provincial legislation requires an environmental impact statement for all new groundwater extraction facilities which exceed 75 L/s in capacity. On the basis of successful test drilling and pump testing carried out in 2007 it is anticipated that the total water available from this aquifer could be as high as 150 l/s. Collection of background information for the environmental impact statement began in 2007. This project will provide an environmental impact statement as required by the BC Environ-mental Assessment Office (EAO) for groundwater development in the 21 Mile Aquifer.

21 Mile Creek Aquifer Wells Phase 2 (scheduled for 2013) 1,250,000 0 1,250,000 0

This project has been created to facilitate additional groundwater development of the 21 Mile Creek Well Field in 2013 pend-ing completion of environmental investigations, submissions and approvals. The budget amount is based on ths drilling and development of two new production wells.

Back Flow Prevention Program 300,000 0 300,000 100,000

This is a condition of our water permit. The project will phase in a Cross Connection Control Program as directed by Len Clarkson, of the Vancouver Coastal Health Authority. This program will ensure the water distribution system is protected from contamination thru backflow. $50,000 from 2010 has been moved into the 2011 budget.

Buckhorn Watermain Replacement 300,000 0 300,000 300,000

Water quality has been poor in this part of Alpine due to the iron pipes supplying the water. This projects involves 450 Lineal meters of 150 mm diameter ductile iron watermain that will be replaced with PVC water main.

Groundwater Well Replacement (sched-uled for 2013) 460,000 0 460,000 0

The capacity of groundwater wells normally deteriorates gradually as the area around the well plugs with fine sediment. Due to this process, our existing groundwater system will require an ongoing program for installation of new groundwater wells to maintain the groundwater capacity to meet the water system needs.

Highlands High Pressure Water Line 275,000 0 275,000 275,000

Due to numerous failures in the past of this high pressure watermain, it is recommended that this section be replaced. In addi-tion, the 6 inch watermain along Highway 99 that had provided a loop at this location is now abandoned, which elevates the dependency on this section of high pressure watermain.

New Zone 775 Reservoir (scheduled for 2013) 2,200,000 0 2,200,000 0

The need for a new reservoir for the Whistler Village Zone was identified in the 2004 long-term water supply plan. Dayton & Knight have recently modelled the RMOW water system including several new watermain connections and reservoirs that have been constructed since the long-term water supply plan was completed. Preliminary results from this modelling indicate that the need for this additional reservoir is not immediate.

PRV Station Upgrades 350,000 0 350,000 175,000

Several pressure reducing valve sites within the RMOW infrastructure are more than 25 years old. These older sites require more frequent maintenance than originally envisioned as water flows have increased with municipal growth and density increases. To aid in this maintenance and improve worker safety issues, site upgrade works need to be undertaken.

Reservoir Upgrades 275,000 0 275,000 75,000

This project will upgrade existing reservoirs to improve water quality, worker safety, and security. Specific recommendations will be developed from a facility survey. In 2011, commission an engineering study to recommend upgrades that may include; water circulation improvements to enhance water quality, safety improvements to ladder and fall protection systems for worker safety, security fencing installations, and security alarm systems.



Protecting the Environment—WaterSCADA Alarm Paging - Water (scheduled for 2012) 150,000 0 150,000 0

This project will replace the majority of the current telephone-based alarm paging system with a SCADA based alarm system. Programming and hardware will be required for the SCADA system to page the Utilities Department when there is an alarm associated with the municipal water system. The work involves installation of 16 wireless alarm systems, antennas, circuitry and related programming.

South Whistler PRV Station 500,000 0 500,000 500,000

A new water main connection to the Whistler Creek area will be installed by a developer. A pressure reducing valve (PRV) Sta-tion will be required at the connection to the existing water main in Whistler Creek.

Spring Creek Booster Station 500,000 0 500,000 50,000

A new water booster station in Spring Creek is required to supply groundwater from Function Junction to the Village (via the Baxter Reservoir) if a sufficient water supply is developed in Function Junction. Design in 2011 and the construction in 2012. The scope of the project includes tendering, construction, commissioning, documentation and post construction work.

Transient Voltage Surge Suppression-Water 110,000 0 110,000 110,000

Continuing to install TVSS at all Utilities stations which still do not have them in place. The Transient Voltage Surge Suppres-sion units protect the electronics during lightening and power spikes.

Upgrade 21 Mile Creek Intake (scheduled for 2013) 500,000 0 500,000 0

The water intake on 21 Mile Creek will be upgraded to insure this critical piece of infrastructure is properly maintained and operational.

Upgrade Nesters Pressure Zone (scheduled for 2012) 170,000 0 170,000 0

The Nesters PRV station will be removed to improve the distribution of water through the Nesters water main to areas north of Nesters. Household pressure reducing valves will be required at approximately 30 older residences in the Nesters area. This will bring the Nesters water distribution system up to the standard used in other areas of Whistler.

Water Annual Reconstruction 1,250,000 0 1,250,000 250,000

This project is for annual reconstruction projects to improve the capability of the water works systems in an efficient and safe manner.

Water Loss Reduction Program 250,000 0 250,000 50,000

This is an ongoing project to reduce Unaccounted For Water (UFW) use in Whistler through a zone-metering program. During 2011 work will continue on installation of equipment in the most cost effective locations to monitor water flow into Whistler neighbourhoods. Intelligent pressure control and monitoring will also be implemented if recommended at the key locations. This project will eventually be expanded into all areas of Whistler as our PRV stations are upgraded or replaced.

Water Main Replacement Program 2,150,000 0 2,150,000 100,000

2012 budget is being moved to 2011 to facilitate a study to develop this program. The project will replace watermains in areas where the existing piping is nearing the end of its design life or has had a history of problems. Replacement of these sections will reduce water losses and ongoing watermain repairs as well as allowing increased water pressure in some zones.

Water System Security Upgrades 200,000 0 200,000 200,000

This project will provide close-circuit television (CCTV) monitoring and fencing upgrades at critical locations in our water system.

TOTAL WATER CAPiTAl ExPEndiTuRE 11,282,699 0 11,282,699 2,235,000


ExTERnAl RMOW 2011WATER PROJECTS FundinG FundinG budGET

Total 13,087,699 0 13,087,699 2,565,000



Protecting the Environment—Sewer

budGET2011 TO 2015

ExTERnAlFundinG

RMOWFundinG


Altavista Sewer Lateral Upgrade (scheduled for 2012) 340,000 0 340,000 0

This project consists of a study to determine possible surcharging of the sewer laterals in the Alta Vista area, and design and implementation of solutions for this problem. The results of the study will indicate when mitigation of this problem will be required, and suggest methods involved with finding a solution. 2011 budget has been moved to 2012 so the study and con-struction will be in one year.

LWMP Review (scheduled for 2012) 50,000 0 50,000 0

The Provincial Ministry of Environment requires that Liquid Waste Management Plans (LWMP) shall undergo a formal review process at 5-year intervals. This includes a review of LWMP commitments, the progress achieved in meeting those commit-ments, and updates or revisions to the commitments and schedule as appropriate. The LWMP update will be completed post-Olympics in 2012.

Master Sewer Study (scheduled for 2012) 180,000 0 180,000 0

This project will review and build on the 2007 Sewer Capacity Study by conducting a comprehensive study of the sanitary sewer collection systems and related pumping stations. Both the condition and capacity of the sewer infrastructure will be examined. This information will be important for our infrastructure asset management program.

Wastewater Source Control 40,000 0 40,000 20,000

The Provincial Ministry of Environment requires a commitment to pursue source control of contaminants as a component of a LWMP. This is primarily aimed at preventing the discharge of toxic and hazardous wastes to the sanitary sewer and storm drainage systems. This project will identify local industries that may discharge contaminants and prevent these contaminants from entering our sewer system.

TOTAL SEWER NON CAPiTAl ExPEndiTuRE 610,000 0 610,000 20,000

budGET2011 TO 2015

ExTERnAlFundinG

RMOWFundinG


Function Junction PS Upgrades (scheduled for 2012) 350,000 0 350,000 0

The Function Junction (S107) sewer pump station services the Function Junction area. The existing pump station capacity is not sufficient to handle flows from the new developments in Function Junction with an acceptable safety factor. Upgrades to the pumps, electrical system, and wet well capacity are recommended to ensure proper operation of the pump station and reduce the risk of environmental contamination in the event of a pump failure.

PLC Replacement Program 375,000 0 375,000 75,000

The current PLC/RTU hardware used to control most of the larger and more critical sewage lift stations and communicate with the SCADA system is no longer supported by the manufacturer. The Motorola “Moscad” product line has been replaced with the “ACE” product line. Motorola no longer provides replacement hardware in the Moscad series. The oldest Moscad hardware we have in the system was installed in the late 1990’s and early 2000’s. With an estimated life span of approximately 15 years this obsolete product is rapidly nearing the end of it’s useful life. Proactive replacement of this hardware will ensure a high degree of reliability at the sites in question and help prevent an any negative service or environmental impacts due to control failure of the sewage lift stations.

SCADA Alarm Paging - Sewer (scheduled for 2012) 130,000 0 130,000 0

This project will replace the majority of the telephone-based alarm & paging system used for our sewer system. Program-ming and hardware will be required for the SCADA system to page the Utilities Department when there is an alarm associated with the municipal sewer system. The work involves installation of 16 wireless alarm systems, antennas, circuitry and related programming.



budGET2011 TO 2015

ExTERnAlFundinG

RMOWFundinG


Electrical to Leachate & LFG Stations 150,000 0 150,000 150,000

In preparation for the Olympics, there were many activities by WDC and VANOC that impacted on the condition of this electrical system. As a result of those damages, relocations and reconnections, there are multiple code infractions and safety issues with the current installation. Depth of bury, voltage drop on the power feed cable as well as an incorrect cable size for this application all need to be addressed for safety reasons and to ensure the pollution control systems are always functioning properly. The work would involve installing separate feeds for each of the stations along with their own disconnect switches.

Landfill Gas System Upgrades 50,000 0 50,000 50,000

Modifications to the system are necessary to be able to control the gas flow from the various landfill cells that are changing due to settling and decomposition. New valves will be introduced for control and new monitoring points will be installed for additional migration data. The system must maximize the methane concentration being drawn from the landfill without increasing the risk of migration into the residential area. These modifications will enable the landfill gas system to be properly controlled.

Recycling Program Improvements (scheduled for 2012) 200,000 0 200,000 0

"This project will improve the recycling program in Whistler and may include additional items that can be recycled, improved recycling facilities, and possibly more locations for accepting recycling.

TOTAL SOLID WASTE CAPiTAl ExPEndiTuRE 400,000 0 400,000 200,000

Protecting the Environment—Solid Waste

budGET2011 TO 2015

ExTERnAlFundinG

RMOWFundinG


San Trunk Main Barrier Protection Hwy 99 200,000 0 200,000 200,000

The sanitary trunk main that parallels Hwy 99 in the Brio area is above ground in some locations and is at risk of being hit by vehicles involved in a highway accident. These barriers would protect the sanitary trunk main which carries all the effluent from the Village and neighbourhoods to the north. The work would include design, obtaining highways approvals, highway widening and installation of no-post barriers.

Sewer Annual Reconstruction 1,000,000 0 1,000,000 200,000

Upgrade/repair coating on the exposed sections of the trunk sewer main north of Blueberry Dr. The existing coating contains asbestos and will require specialized treatment. Sewer Annual Reconstruction works to be studied in 2011 to identify priority projects to improve major pieces of the sewer infrastructure including deteriorating manhole structures, sections of exposed piping, and pump station efficiency improvements.

Transient Voltage Surge Suppression-Sewer 90,000 0 90,000 90,000

Continuing to install TVSS at all Utilities stations which still do not have them in place. The Transient Voltage Surge Suppres-sion units protect the control system electronics during lightning and power spikes.

Westside Alta Lake Sewers (scheduled for 2012) 3,800,000 2,533,333 1,266,667 0

The West Side Alta Lake area is the last remaining residential area of the municipality that is unsewered. The 2004 Liquid Waste Management Plan reiterates the municipality's intent to connect this area to the municipal sewer. Timing of this project is dependent on receiving an Infrastructure Program grant. The grant application process has been unsuccessful to date, but another grant application has been filed in 2010.

WWTP Annual Reconstruction 1,250,000 0 1,250,000 250,000

WWTP annual reconstruction work program for 2011 will include: building envelope repairs to buildings, items that were not included in the capital upgrade such as discharge weir installations & dewatering systems for dry mechanical chambers, and automation for some existing equipment.TOTAL SEWER CAPiTAl ExPEndiTuRE 7,195,000 2,533,333 4,661,667 815,000

Protecting the Environment—Sewer

S U M M A R Y S C H E D U L E S | 9:1

9 CHAPTER NINE SUMMARY SCHEDULES

Five-Year Financial Plan 2011 – 2015

SCHEDULE AConsolidated Funds Summary–Operating

SCHEDULE BGeneral Fund Summary

Resort Municipality Initiative Grant

2% Additional Hotel Room Tax

SCHEDULE C Water Fund Operations

Solid Waste Operations

Sewer Fund Operations

SCHEDULE DConsolidated Funds Summary–Projects

SCHEDULE EGeneral Fund Project Details

SCHEDULE F

Water Fund Project Details

Sewer Fund Project Details

Solid Waste Fund Project Details

SCHEDULE G

General Fund Reserves

SCHEDULE H

Utility Fund Reserves


9:2 | S U M M A R Y S C H E D U L E S

Schedule A CONSOLIDATED FUNDS SUMMARY – OPERATING

2010 Actual 2011 2012 2013 2014 2015

REVENUE

General Fund

Property Taxes 32,043,291 33,625,344 33,793,471 33,962,438 34,132,250 34,302,911

Other Property Tax 1,051,977 1,072,047 1,072,047 1,072,047 1,072,047 1,072,047

Government Grants 2,638,686 1,959,773 1,739,281 1,739,281 1,739,281 1,739,281

Fees and Charges 9,344,115 8,986,241 9,142,182 9,142,182 9,142,182 9,142,182

Investment Income 2,171,753 1,940,690 2,146,684 2,373,359 2,526,458 2,928,324

RMI Grant 6,483,385 7,500,000 6,500,000 6,500,000 6,500,000 6,500,000

2% AHRT 3,755,807 3,266,334 3,331,661 3,398,294 3,466,260 3,535,585

Works and Service Charges 801,275 353,011 89,125 89,125 89,125 89,125

Deferred Contributions 0 700,000 0 0 0 0

Other Income 135,094 0 0 0 0 0

Water Fund

Parcel Taxes 3,563,035 3,644,974 3,658,245 3,672,844 3,687,315 3,690,033

Fees and Charges 2,576,092 2,631,809 2,640,550 2,650,241 2,659,836 2,660,979


Sewer Fund

Parcel Taxes 3,502,674 3,779,133 3,793,939 3,809,885 3,825,900 3,828,903

Fees and Charges 3,555,815 3,378,805 3,391,736 3,405,715 3,419,752 3,421,769


Solid Waste Fund

Fees and Charges 4,085,243 4,247,439 4,250,398 4,253,358 4,256,318 4,259,278

76,051,359 77,260,300 75,590,194 76,109,645 76,557,599 77,211,292

EXPENDITURE

General Fund

Payroll and Goods & Services 43,557,418 43,787,049 43,488,640 43,545,111 43,602,488 43,616,774

Debt Interest & Principal 533,565 665,087 665,087 665,087 665,087 665,087

Residents & Partners 2,404,162 3,059,412 2,814,421 2,814,421 2,814,421 2,814,421

Water Fund

Payroll and Goods Services 2,087,898 2,304,059 2,326,109 2,350,073 2,374,464 2,378,600

Debt Interest & Principal 0 0 0 0 0 0

Sewer Fund


Debt Interest & Principal 1,509,698 1,459,226 1,459,226 1,459,226 1,459,226 1,459,226



Schedule A CONSOLIDATED FUNDS SUMMARY – OPERATING (continued)

2010 Actual 2011 2012 2013 2014 2015

Solid Waste Fund


Debt Interest & Principal 979,477 979,481 979,481 979,481 979,481 979,481

58,184,226 59,484,264 58,990,354 59,100,611 59,212,732 59,236,301

TRANSFERS TO (FROM ) RESERVES

General Funds 11,025,551 12,273,496 11,230,866 11,639,630 11,976,091 12,606,617

Water Funds 4,203,874 3,262,891 3,238,635 3,238,961 3,238,636 3,238,361

Sewer Funds 3,316,006 2,239,649 2,130,338 2,130,442 2,130,140 2,130,012

Solid Waste Funds (678,297) 0 0 0 0 0

17,867,134 17,776,036 16,599,839 17,009,033 17,344,867 17,974,990

REVENUES LESS EXPENDITURES AND TRANSFERS 0 0 0 0 0 0

Schedule A is the consolidated totals of schedules B and C following. All figures provided for 2011-2015 are denominated in constant dollars (2011 dollars).



Schedule B GENERAL FUND SUMMARY

2010 Actual 2011 2012 2013 2014 2015

GENERAL REVENUES

Property Tax 32,043,291 33,625,344 33,793,471 33,962,438 34,132,250 34,302,911

Grants in Lieu 590,078 622,047 622,047 622,047 622,047 622,047

Penalties and Interest 456,513 450,000 450,000 450,000 450,000 450,000

Grants 850,341 1,263,714 1,043,222 1,043,222 1,043,222 1,043,222

Interest Income 2,170,904 1,940,690 2,146,684 2,373,359 2,526,458 2,928,324

Other 492,968 0 0 0 0 0

36,604,096 37,901,794 38,055,423 38,451,066 38,773,977 39,346,504

GENERAL EXPENDITURE

Divisional Net, from next page Other Expenditures 26,339,273 28,608,176 27,609,473 27,809,050 27,714,008 27,854,377

Community Enrichment Program 146,200 146,200 146,200 146,200 146,200 146,200

Fee for Service Agreements 650,836 856,800 856,800 856,800 856,800 856,800

Transfer Tax funding for Fee for Service Agreements 0 (270,000) (270,000) (270,000) (270,000) (270,000)

Residential Property Assistance Program 245,266 244,991 0 0 0 0

Debt Payments 533,565 665,087 665,087 665,087 665,087 665,087

Administrative costs 3,623,143 100,000 100,000 100,000 100,000 100,000

RESERVE TRANSFERS AND OTHER

Sewer Fund Administration Fee (318,027) (318,027) (318,027) (318,027) (318,027) (318,027)

Water Fund Administration Fee (742,063) (742,063) (742,063) (742,063) (742,063) (742,063)

Transit Subsidy - Deferred Contributions 0 (700,000) 0 0 0 0

Interest Paid to Reserves 2,091,657 1,700,306 1,929,178 2,221,020 2,483,501 2,843,699

General Capital Reserve 4,188,500 4,668,824 4,966,642 5,135,609 5,305,421 5,476,083

General Operating Reserves 938,500 1,923,105 2,039,278 1,917,641 1,750,883 1,778,264

Vehicle Replacement Reserve 1,184,292 1,018,393 1,072,853 929,747 1,082,166 956,083

Parkland Reserve (3,000,000) 0 0 0 0 0

Whistler 2020 Development Corporation 46,072 0 0 0 0 0

General Operating Surplus/(Deficit) from operations 676,882 0 0 0 0 0

36,604,096 37,901,793 38,055,422 38,451,064 38,773,976 39,346,503



Schedule B GENERAL FUND SUMMARY (continued)

2010 Actual 2011 2012 2013 2014 2015

DIVISIONAL REVENUES

Mayor and Council 3,487 0 0 0 0 0

CAO Office 38,417 1,020 1,020 1,020 1,020 1,020

2010 Games office 420,362 0 0 0 0 0

Policy & Program Development 118,222 15,095 15,095 15,095 15,095 15,095

Economic Viability 169,513 76,349 76,349 76,349 76,349 76,349

Resort Experience 1,537,008 943,736 943,736 943,736 943,736 943,736

Community Life 5,345,007 4,933,315 5,089,256 5,089,256 5,089,256 5,089,256

Environmental Services 6,396,621 6,076,159 6,076,159 6,076,159 6,076,159 6,076,159

14,028,636 12,045,674 12,201,615 12,201,615 12,201,615 12,201,615

Transfer Tax funding 2,545,677 4,435,351 4,925,244 4,925,244 4,925,244 4,925,244

DIVISIONAL EXPENDITURES

Mayor and Council 373,456 401,043 401,043 401,043 401,043 401,043

CAO Office 2,063,456 2,245,797 2,245,797 2,245,797 2,245,797 2,245,797

2010 Games office 849,316

Policy & Program Development 1,534,636 1,585,162 1,585,162 1,585,162 1,585,162 1,585,162

Economic Viability 2,817,568 2,915,800 2,915,800 2,915,800 2,915,800 2,915,800

Resort Experience 8,036,923 9,550,837 10,219,405 10,220,130 10,220,705 10,225,705

Community Life 15,618,018 15,869,636 15,898,140 15,900,069 15,902,094 15,902,094

Environmental Services 11,620,213 12,520,927 11,421,467 11,564,573 11,412,154 11,538,237

Increased operating costs 0 0 49,519 103,336 158,113 167,399

42,913,586 45,089,202 44,736,333 44,935,910 44,840,868 44,981,237

DIVISIONAL NET 26,339,273 28,608,176 27,609,473 27,809,050 27,714,008 27,854,377



2010 Actual 2011 2012 2013 2014 2015

REVENUE

Annual Proceeds 6,483,385 7,500,000 6,500,000 6,500,000 6,500,000 6,500,000

EXPENDITURE

RMI - Management 23,103 25,000 25,000 25,000 25,000 25,000

Operating Costs - Whistler Olympic Plaza 131,250 241,286 266,179 266,179 266,179 266,179

Village Host - Program Only 200,000 243,659 243,659 243,659 243,659 243,659

Whistler Centre for Sustainability 120,000 120,000 0 0 0 0

Village Services 400,000 400,000 400,000 400,000 400,000 400,000

Festivals, Events & Animation Program 59,633 2,100,000 2,685,000 2,685,000 2,685,000 2,685,000

RCMP Overtime 140,000 0 0 0 0 0

Village Shuttle 854,824 0 0 0 0 0

Communication & Community Engagement 50,000 0 0 0 0 0

Operating Department Expenditures

1,978,810 3,129,945 3,619,838 3,619,838 3,619,838 3,619,838

Visitor Info Centre 121,064 150,000 150,000 150,000 150,000 150,000

Whistler Spirit Program 106,261 110,000 110,000 110,000 110,000 110,000

Arts Council 50,000 160,000 160,000 160,000 160,000 160,000

Film Festival 50,000 50,000 50,000 50,000 50,000 50,000

External Partner Expenditures 327,325 470,000 470,000 470,000 470,000 470,000

Total Expenditures 2,306,135 3,599,945 4,089,838 4,089,838 4,089,838 4,089,838

EXCESS (DEFICIENCY) OFREVENUE OVER EXPENDITURES 4,177,250 3,900,055 2,410,162 2,410,162 2,410,162 2,410,162

Schedule B RESORT MUNICIPALITY INITIATIVE GRANT



2010 Actual 2011 2012 2013 2014 2015

PROJECT FUNDING

This is the amount of Resort Municipality Initiative Grant funding only to be applied to these projects. For total project costs, refer to project schedule. Actual project costs funded from the Resort Municipality Initiative Grant show only the total cost funded for all projects.

Bayly Park 147,000 0 0 0 0

Cheakamus Crossing Valley Trail 351,826 0 0 0 0

Conference Centre Improvements 150,000 150,000 150,000 150,000 150,000

Day Parking Lot Upgrades 680,000 0 0 0 0

Day Lots Parking Equipment 40,000 0 0 0 0

Inclined Elevator 0 0 0 6,250 185,000

Log Building Renovation 200,000 0 0 0 0

Lot 9 Building Phase 1 0 0 0 250,000 2,250,000

Public Art Project 50,000 20,000 0 20,000 0

Rainbow Theatre Renovation 250,000 250,000 0 0 0

Spruce Grove Ball Field Fences 25,000 0 0 0 0

Universal Access Trail 0 0 50,000 0 0

Visitor Amenity Hub 200,000 1,000,000 3,500,000 2,500,000 0

Whistler Olympic Plaza (WOPL) 3,754,203 0 0 0 0

WOPL Performance Infrastructure 400,000 0 0 0 0

2,054,082 6,248,029 1,420,000 3,700,000 2,926,250 2,585,000

Schedule B RESORT MUNICIPALITY INITIATIVE GRANT



Schedule B 2% ADDITIONAL HOTEL ROOM TAX

2010 Actual 2011 2012 2013 2014 2015

REVENUE

Annual Proceeds 3,755,807 3,266,334 3,331,661 3,398,294 3,466,260 3,535,585

EXPENDITURE

Sister City 38,146 60,000 60,000 60,000 60,000 60,000

International Activities 8,474 20,000 20,000 20,000 20,000 20,000

Hosting/Protocol 0 25,000 25,000 25,000 25,000 25,000

RCMP Overtime 0 140,000 140,000 140,000 140,000 140,000

Village Shuttle 0 854,824 854,824 854,824 854,824 854,824

Partnerships & Economic Services 0 78,241 78,241 78,241 78,241 78,241

Resort Program Management 0 127,341 127,341 127,341 127,341 127,341

2010 Games Office 520,244 0 0 0 0 0

Operating department expenditures 566,864 1,305,406 1,305,406 1,305,406 1,305,406 1,305,406

Tourism Whistler 597,699 611,421 611,421 611,421 611,421 611,421

Tourism Development 750,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

External Partner Expenditures 1,347,699 1,611,421 1,611,421 1,611,421 1,611,421 1,611,421

Total Expenditures 1,914,563 2,916,827 2,916,827 2,916,827 2,916,827 2,916,827

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURES 1,841,244 349,507 414,833 481,467 549,433 618,758



2010 Actual 2011 2012 2013 2014 2015

PROJECT FUNDING

This is the amount of 2% Additional Hotel Room Tax funding only to be applied to these projects. For total project costs, refer to project schedule. Actual project costs funded from 2% Additional Hotel Room Tax show only the total cost funded for all projects.

19 Mile Pedestrian Bridge Crossing 42,300 0 0 0 0

Games Art Legacy 96,462 0 0 0 0

Lakeside Park 180,000 0 0 0 0

Lost Lake Park North Bridge Replacements 25,000 225,000 0 0 0

Lost Lake PassiveHaus Landscaping 37,500 0 0 0 0

Mountain Square Enhancement 120,000 636,000 0 0 0

MPSC Infrastructure Replacement 89,200 96,600 286,400 64,800 112,400

MPSC Recreation Equipment 10,000 16,000 18,000 18,000 14,000

Park Operations General Improvement 100,000 100,000 100,000 100,000 100,000

Recreation Trail Program 50,000 50,000 50,000 50,000 50,000

Sea to Sky Trail Program 91,200 91,200 91,200 91,200 91,200

Valley Trail Reconstruction 110,000 110,000 110,000 110,000 110,000

Valley Trail Bridge over Crabapple Creek 0 50,000 0 0 0

Village Enhancement 300,000 300,000 300,000 300,000 300,000

Whistler Olympic Plaza (WOPL) 70,000 0 0 0 0

2,100,577 1,321,662 1,674,800 955,600 734,000 777,600

Schedule B 2% ADDITIONAL HOTEL ROOM TAX



Schedule C SOLID WASTE OPERATIONS

2010 Actual 2011 2012 2013 2014 2015

REVENUE

Transfer Station Tipping Fees 2,080,184 1,756,562 1,756,562 1,756,562 1,756,562 1,756,562

Compost Tipping Fees and Sales 782,544 853,816 853,816 853,817 853,818 853,819

Residential User Fees 653,030 663,571 665,509 667,447 669,385 671,323

Composter User Fee 1,331,360 1,377,306 1,378,326 1,379,346 1,380,366 1,381,386

Other Fees 9,001 325,732 325,733 325,734 325,735 325,736

4,856,119 4,976,987 4,979,946 4,982,906 4,985,866 4,988,826

EXPENDITURE

Solid Waste Operations 4,570,312 4,618,819 4,618,819 4,618,819 4,618,819 4,618,819

Debt Service 979,477 979,481 979,481 979,481 979,481 979,481

TRANSFER

Capital Reserve 150,000 0 0 0 0 0

Operating Reserve 215,000 0 0 0 0 0

General Fund Operating Reserve Contribution 0 (621,313) (618,354) (615,394) (612,434) (609,474)

Surplus (Deficit) (1,058,669) 0 0 0 0 0

4,856,119 4,976,987 4,979,946 4,982,906 4,985,866 4,988,826

Schedule C WATER FUND OPERATIONS

2010 Actual 2011 2012 2013 2014 2015

REVENUE

Parcel Taxes 3,563,035 3,644,974 3,658,245 3,672,844 3,687,315 3,690,033

User Fees 2,550,526 2,622,709 2,631,450 2,641,141 2,650,736 2,651,879

Other Fees 25,566 9,100 9,100 9,100 9,100 9,100

6,139,127 6,276,783 6,298,795 6,323,085 6,347,151 6,351,012

EXPENDITURE

Utilities Operations 2,130,019 2,304,059 2,304,059 2,304,059 2,304,059 2,304,059

Debt Service 0 0 0 0 0 0

Increased Operating Costs 0 0 22,050 46,014 70,405 74,541

TRANSFER

General Fund Administration Fee 742,063 742,063 742,063 742,063 742,063 742,063

Water Capital Reserve 2,870,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000

Water Operating Reserve 1,000,000 730,661 730,623 730,949 730,624 730,349

Water Operating Surplus (Deficit) (602,955) 0 0 0 0 0

6,139,127 6,276,783 6,298,795 6,323,085 6,347,151 6,351,012



Schedule C SEWER FUND OPERATIONS

2010 Actual 2011 2012 2013 2014 2015

REVENUE

Parcel Taxes 3,347,835 3,584,133 3,598,939 3,614,885 3,630,900 3,633,903

User Fees 3,363,375 3,312,705 3,325,636 3,339,615 3,353,652 3,355,669

District Energy System Fees/Taxes 154,839 195,000 195,000 195,000 195,000 195,000

Other Fees 206,003 66,100 66,100 66,100 66,100 66,100

7,072,051 7,157,938 7,185,675 7,215,600 7,245,652 7,250,671

EXPENDITURE

Utilities Operations 883,708 960,739 960,739 960,739 960,739 960,739

Wastewater Treatment Plant 2,041,660 2,197,768 2,197,768 2,197,768 2,197,768 2,197,768

District Energy System Operations 123,890 125,000 125,000 125,000 125,000 125,000

Debt Service 1,509,698 1,459,226 1,459,226 1,459,226 1,459,226 1,459,226

Increased Operating Costs 0 0 27,440 57,262 87,615 92,762

TRANSFER

General Fund Administration Fee 318,027 318,027 318,027 318,027 318,027 318,027

Sewer Capital Reserve 1,800,000 1,870,000 1,870,000 1,870,000 1,870,000 1,870,000

Sewer Operating Reserve 0 227,178 227,475 227,579 227,277 227,149

Sewer Surplus (Deficit) 395,069 0 0 0 0 0

7,072,052 7,157,938 7,185,675 7,215,600 7,245,652 7,250,671



Schedule D CONSOLIDATED FUNDS SUMMARY – PROJECTS

2011 2012 2013 2014 2015

REVENUE

General Fund

Government Grants 9,000 0 0 6,250 185,000

Contribution from Developers 0 0 0 0 0

Works and Service Charges 1,169,748 100,000 0 0 0

Whistler2020 Development Corp. 3,775,000 0 0 0 0

Debt Proceeds 0 0 0 0 0

Other Contributions 2,190,500 545,500 541,250 527,000 527,000

Water Fund

Government Grants 0 0 0 0 0

Works and Service Charges 0 0 0 0 0

Sewer Fund

Government Grants 0 200,000 2,333,333 0 0

Works and Service Charges 0 0 0 0 0

Solid Waste Fund

Government Grants 0 0 0 0 0

7,144,248 845,500 2,874,583 533,250 712,000

EXPENDITURE

General Fund

Non-capital Expenditure 2,053,262 1,210,000 812,000 872,000 785,000

Infrastructure Maintenance 839,120 560,200 606,300 562,500 558,600

Whistler2020 Development Corp 0 0 0 0 0

Debt Interest & Principal 3,775,000 0 0 0 0

Water Fund

Non-capital Expenditure 130,000 255,000 60,000 330,000 30,000

Infrastructure Maintenance 200,000 200,000 200,000 200,000 200,000

Capital Expenditure 2,235,000 1,242,699 1,505,000 5,900,000 400,000

Sewer Fund

Non-capital Expenditure 20,000 590,000 0 0 0

Infrastructure Maintenance 0 0 0 0 0

Capital Expenditure 815,000 1,005,000 4,325,000 525,000 525,000

Solid Waste Fund

Capital Expenditure 200,000 200,000 0 0 0

All Funds

Depreciation 9,180,169 9,536,489 9,725,417 9,972,639 10,221,002

34,013,556 21,798,075 23,764,832 24,355,272 17,860,548



Schedule D CONSOLIDATED FUNDS SUMMARY – PROJECTS (continued)

2011 2012 2013 2014 2015

TRANSFERS (TO) FROM OTHER FUNDS (RESERVES)

RMI Reserve 5,853,098 1,420,000 3,700,000 2,926,250 2,585,000

2% AHRT Reserve 993,565 1,674,800 955,600 734,000 777,600

General Operating Fund 0 0 0 0 0

General Capital Reserve 2,239,374 1,599,400 1,534,100 1,181,700 1,278,100

General Capital Surplus 3,538,999 0 0 0 0

Recreation Works Charges (1,202,561) 0 0 0 0

Parking Reserve (346,151) 0 0 0 0

Vehicle Replacement Reserve 808,395 1,966,487 419,415 1,242,933 389,246

Library Reserve 58,000 50,000 40,000 40,000 40,000

General Operating Reserve 2,066,420 988,700 759,050 769,500 702,600

WVLC Surplus 80,000 424,000 0 0 0

Water Capital Reserve 2,235,000 1,242,699 1,505,000 5,900,000 400,000

Water Operating Reserve 330,000 455,000 260,000 530,000 230,000

Sewer Capital Reserve 815,000 805,000 1,991,667 525,000 525,000

Sewer Operating Reserve 20,000 590,000 0 0 0

Solid Waste Capital Reserve 200,000 200,000 0 0 0

Solid Waste Operating Reserve 0 0 0 0 0

17,689,139 11,416,086 11,164,832 13,849,383 6,927,546

ADD BACK NON CASH ITEMS

Depreciation 9,180,169 9,536,489 9,725,417 9,972,639 10,221,002

REVENUES AND TRANSFERS LESS EXPENDITURES 0 0 0 0 0

Schedule D is the consolidated totals of schedules E and F following. All figures provided for 2011-2015 are denominated in constant dollars (2011 dollars).



(A) RMI (B) General Capital Reserve (C) Recreation Works Charges (D) Transportation Works Charges (E) Parking Reserve (F) General Fund Operating (G) Parkland Reserve (H) Vehicle Replacement (I) Library Reserve (J) 2% AHRT (K) WVLC Surplus

Schedule E GENERAL FUND PROJECT DETAILS

PROJECTS

Total 5- Year Budget

2011 to 2015Total

External Funding RMOW Funding

Funding Sources (per cent)

2011 2012 2013 2014 2015(A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) External Funding

NON-CAPITAL EXPENDITURE


Former Hostel Site Master Planning 50,000 0 50,000 100 0 50,000 0 0 0

Games Art Legacy 96,462 0 96,462 100 96,462 0 0 0 0

Park Operations General Improvement 1,000,000 0 1,000,000 50 50 200,000 200,000 200,000 200,000 200,000

Public Art Project 90,000 0 90,000 100 50,000 20,000 0 20,000 0

Railway Crossing Pedestrian Safety Improvements 260,000 0 260,000 100 10,000 250,000 0 0 0

Retail Strategy 25,000 0 25,000 100 25,000 0 0 0 0


Bridge Inspection Program 50,000 0 50,000 100 0 50,000 0 0 0

Municipal Elections 150,000 0 150,000 100 75,000 0 0 75,000 0

Official Community Plan 200,000 9,000 191,000 96 5 200,000 0 0 0 0

Park Visions Update 50,000 0 50,000 100 50,000 0 0 0 0

Smoking Regulation Communication 5,000 5,000 0 100 5,000 0 0 0 0

Special Projects 100,000 0 100,000 100 100,000 0 0 0 0

Tire Storage Racks - WCB Requirements 6,000 0 6,000 100 6,000 0 0 0 0


Agresso Planner Report Development 3,500 0 3,500 100 3,500 0 0 0 0

Agresso Modifications 47,300 0 47,300 100 47,300 0 0 0 0

Appraisal for Insurance Purposes 51,000 0 51,000 100 17,000 17,000 17,000 0 0

CAO Recruitment 106,000 0 106,000 100 106,000 0 0 0 0

Collective Bargaining 72,000 0 72,000 100 36,000 36,000 0 0 0

Organizational Assessment 30,000 0 30,000 100 30,000 0 0 0 0

Rainbow Expropriation Legal Fees 150,000 0 150,000 100 150,000 0 0 0 0

Records Management 140,000 0 140,000 100 140,000 0 0 0 0

Succession Planning 6,000 0 6,000 100 6,000 0 0 0 0

Transfer Tax from Time Shares 10,000 0 10,000 100 10,000 0 0 0 0

Website Redevelopment 85,000 0 85,000 100 85,000 0 0 0 0


Bear Management Program 200,000 50,000 150,000 75 25 40,000 40,000 40,000 40,000 40,000

Ecosystem Monitoring Program 125,000 0 125,000 100 25,000 25,000 25,000 25,000 25,000

Large Engine Shop Equipment 84,000 0 84,000 100 20,000 12,000 20,000 12,000 20,000

Municipal Building Energy Retrofit Studies 40,000 40,000 0 100 20,000 10,000 10,000 0 0

Wildfire Fuel Treatment and Thinning 2,500,000 2,500,000 0 100 500,000 500,000 500,000 500,000 500,000

Subtotal 5,732,262 3,128,262 2,053,262 1,210,000 812,000 872,000 785,000



PROJECTS


2011 to 2015Total






Former Hostel Site Master Planning 50,000 0 50,000 100 0 50,000 0 0 0

Games Art Legacy 96,462 0 96,462 100 96,462 0 0 0 0

Park Operations General Improvement 1,000,000 0 1,000,000 50 50 200,000 200,000 200,000 200,000 200,000

Public Art Project 90,000 0 90,000 100 50,000 20,000 0 20,000 0

Railway Crossing Pedestrian Safety Improvements 260,000 0 260,000 100 10,000 250,000 0 0 0

Retail Strategy 25,000 0 25,000 100 25,000 0 0 0 0


Bridge Inspection Program 50,000 0 50,000 100 0 50,000 0 0 0

Municipal Elections 150,000 0 150,000 100 75,000 0 0 75,000 0

Official Community Plan 200,000 9,000 191,000 96 5 200,000 0 0 0 0

Park Visions Update 50,000 0 50,000 100 50,000 0 0 0 0

Smoking Regulation Communication 5,000 5,000 0 100 5,000 0 0 0 0

Special Projects 100,000 0 100,000 100 100,000 0 0 0 0

Tire Storage Racks - WCB Requirements 6,000 0 6,000 100 6,000 0 0 0 0


Agresso Planner Report Development 3,500 0 3,500 100 3,500 0 0 0 0

Agresso Modifications 47,300 0 47,300 100 47,300 0 0 0 0

Appraisal for Insurance Purposes 51,000 0 51,000 100 17,000 17,000 17,000 0 0

CAO Recruitment 106,000 0 106,000 100 106,000 0 0 0 0

Collective Bargaining 72,000 0 72,000 100 36,000 36,000 0 0 0

Organizational Assessment 30,000 0 30,000 100 30,000 0 0 0 0

Rainbow Expropriation Legal Fees 150,000 0 150,000 100 150,000 0 0 0 0

Records Management 140,000 0 140,000 100 140,000 0 0 0 0

Succession Planning 6,000 0 6,000 100 6,000 0 0 0 0

Transfer Tax from Time Shares 10,000 0 10,000 100 10,000 0 0 0 0

Website Redevelopment 85,000 0 85,000 100 85,000 0 0 0 0


Bear Management Program 200,000 50,000 150,000 75 25 40,000 40,000 40,000 40,000 40,000

Ecosystem Monitoring Program 125,000 0 125,000 100 25,000 25,000 25,000 25,000 25,000

Large Engine Shop Equipment 84,000 0 84,000 100 20,000 12,000 20,000 12,000 20,000

Municipal Building Energy Retrofit Studies 40,000 40,000 0 100 20,000 10,000 10,000 0 0

Wildfire Fuel Treatment and Thinning 2,500,000 2,500,000 0 100 500,000 500,000 500,000 500,000 500,000

Subtotal 5,732,262 3,128,262 2,053,262 1,210,000 812,000 872,000 785,000



PROJECTS


2011 to 2015Total




INFRASTRUCTURE MAINTENANCE

Enhancing the Resort Experience 281,720 0 281,720 100 54,120 55,200 56,300 57,500 58,600

Annual Building Maintenance 300,000 0 300,000 100 300,000 0 0 0 0

Municipal Hall Rejuvenation 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Parks Accessibility Program


Cheakamus Community Forest/Forestry Consulting 125,000 106,250 18,750 15 85 30,000 30,000 25,000 20,000 20,000

MPSC Recreation Equipment 190,000 0 190,000 60 40 25,000 40,000 45,000 45,000 35,000

Recreation Services Equipment 210,000 0 210,000 100 35,000 40,000 40,000 45,000 50,000

Spruce Grove Valley Trail Bridge 45,000 0 45,000 100 0 0 45,000 0 0


Air Quality Management Plan 75,000 0 75,000 100 15,000 15,000 15,000 15,000 15,000

Fitz Creek Gravel Removal 1,500,000 0 1,500,000 100 300,000 300,000 300,000 300,000 300,000

General Improvements - Environment 150,000 0 150,000 100 30,000 30,000 30,000 30,000 30,000

Subtotal 3,126,720 3,020,470 839,120 560,200 606,300 562,500 558,600

CAPITAL EXPENDITURE


19 Mile Pedestrian Bridge Crossing 423,000 0 423,000 50 40 10 423,000 0 0 0 0

Bayly Park 1,470,000 0 1,470,000 10 40 50 1,470,000 0 0 0 0

Cheakamus Crossing Valley Trail 703,652 0 703,652 50 35 15 703,652 0 0 0 0

Inclined Elevator 382,500 191,250 191,250 50 50 0 0 0 12,500 370,000

Lakeside Park 240,000 0 240,000 25 75 240,000 0 0 0 0

Log Building Renovation 200,000 0 200,000 100 200,000 0 0 0 0

Lost Lake PassiveHaus Landscaping 50,000 0 50,000 25 75 50,000 0 0 0 0

Lost Lake PassiveHaus Renovations 75,000 0 75,000 100 75,000 0 0 0 0

Lot 9 Building Phase 1 2,500,000 0 2,500,000 100 0 0 0 250,000 2,250,000

Mountain Square Enhancement 1,260,000 0 1,260,000 60 40 200,000 1,060,000 0 0 0

Parking Guidance 90,000 0 90,000 100 90,000 0 0 0 0

Rainbow Theatre Renovation 500,000 0 500,000 100 250,000 250,000 0 0 0

Rainbow Theatre Renovation 1,600,000 1,600,000 0 100 1,600,000 0 0 0 0

Recreation Trail Program 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Sea to Sky Trail Program 800,000 0 800,000 43 57 160,000 160,000 160,000 160,000 160,000

Spruce Grove Ball Field Fences 30,000 5,000 25,000 83 17 30,000 0 0 0 0

Universal Access Trail 50,000 0 50,000 100 0 0 50,000 0 0

Valley Trail Reconstruction 550,000 0 550,000 100 110,000 110,000 110,000 110,000 110,000

Village Enhancement 1,500,000 0 1,500,000 100 300,000 300,000 300,000 300,000 300,000





PROJECTS


2011 to 2015Total





Enhancing the Resort Experience 281,720 0 281,720 100 54,120 55,200 56,300 57,500 58,600

Annual Building Maintenance 300,000 0 300,000 100 300,000 0 0 0 0

Municipal Hall Rejuvenation 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Parks Accessibility Program


Cheakamus Community Forest/Forestry Consulting 125,000 106,250 18,750 15 85 30,000 30,000 25,000 20,000 20,000

MPSC Recreation Equipment 190,000 0 190,000 60 40 25,000 40,000 45,000 45,000 35,000

Recreation Services Equipment 210,000 0 210,000 100 35,000 40,000 40,000 45,000 50,000

Spruce Grove Valley Trail Bridge 45,000 0 45,000 100 0 0 45,000 0 0


Air Quality Management Plan 75,000 0 75,000 100 15,000 15,000 15,000 15,000 15,000

Fitz Creek Gravel Removal 1,500,000 0 1,500,000 100 300,000 300,000 300,000 300,000 300,000

General Improvements - Environment 150,000 0 150,000 100 30,000 30,000 30,000 30,000 30,000

Subtotal 3,126,720 3,020,470 839,120 560,200 606,300 562,500 558,600

CAPITAL EXPENDITURE


19 Mile Pedestrian Bridge Crossing 423,000 0 423,000 50 40 10 423,000 0 0 0 0

Bayly Park 1,470,000 0 1,470,000 10 40 50 1,470,000 0 0 0 0

Cheakamus Crossing Valley Trail 703,652 0 703,652 50 35 15 703,652 0 0 0 0

Inclined Elevator 382,500 191,250 191,250 50 50 0 0 0 12,500 370,000

Lakeside Park 240,000 0 240,000 25 75 240,000 0 0 0 0

Log Building Renovation 200,000 0 200,000 100 200,000 0 0 0 0

Lost Lake PassiveHaus Landscaping 50,000 0 50,000 25 75 50,000 0 0 0 0

Lost Lake PassiveHaus Renovations 75,000 0 75,000 100 75,000 0 0 0 0

Lot 9 Building Phase 1 2,500,000 0 2,500,000 100 0 0 0 250,000 2,250,000

Mountain Square Enhancement 1,260,000 0 1,260,000 60 40 200,000 1,060,000 0 0 0

Parking Guidance 90,000 0 90,000 100 90,000 0 0 0 0

Rainbow Theatre Renovation 500,000 0 500,000 100 250,000 250,000 0 0 0

Rainbow Theatre Renovation 1,600,000 1,600,000 0 100 1,600,000 0 0 0 0

Recreation Trail Program 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Sea to Sky Trail Program 800,000 0 800,000 43 57 160,000 160,000 160,000 160,000 160,000

Spruce Grove Ball Field Fences 30,000 5,000 25,000 83 17 30,000 0 0 0 0

Universal Access Trail 50,000 0 50,000 100 0 0 50,000 0 0

Valley Trail Reconstruction 550,000 0 550,000 100 110,000 110,000 110,000 110,000 110,000

Village Enhancement 1,500,000 0 1,500,000 100 300,000 300,000 300,000 300,000 300,000



PROJECTS


2011 to 2015Total




Visitor Amenity Hub 7,200,000 0 7,200,000 100 200,000 1,000,000 3,500,000 2,500,000 0

Whistler Olympic Plaza (WOPL) 3,824,203 0 3,824,203 98 2 3,824,203 0 0 0 0

WOPL Performance Infrastructure 400,000 0 400,000 100 400,000 0 0 0 0


Conference Centre Improvements 750,000 0 750,000 100 150,000 150,000 150,000 150,000 150,000


Bridge Reconstruction Program 75,000 0 75,000 100 25,000 0 25,000 0 25,000

Firefighting Equipment Replacement 175,000 0 175,000 100 35,000 35,000 35,000 35,000 35,000

Former Hostel Site Infrastructure Upgrades 65,000 0 65,000 100 65,000 0 0 0 0

Library 25,000 25,000 0 100 25,000 0 0 0 0

Library Collection 425,000 0 425,000 100 85,000 85,000 85,000 85,000 85,000

Library Furniture and Equipment 228,000 0 228,000 100 58,000 50,000 40,000 40,000 40,000

Lost Lake Park North Bridge Replacements 500,000 0 500,000 50 50 50,000 450,000 0 0 0

Mons Road Valley Trail Connection 100,000 0 100,000 100 0 100,000 0 0 0

MPSC Infrastructure Replacement 1,623,500 0 1,623,500 60 40 223,000 241,500 716,000 162,000 281,000

RCMP Jail Cell Code Upgrades 350,000 0 350,000 100 350,000 0 0 0 0

Recreation Services Infrastructure Replacement 250,000 0 250,000 100 40,000 50,000 50,000 55,000 55,000

Valley Trail Bridge over Crabapple Creek 100,000 0 100,000 50 50 0 100,000 0 0 0

Works Yard Building Assessment and Upgrades 50,000 0 50,000 100 50,000 0 0 0 0


Computer Systems Replacement 953,500 0 953,500 100 190,700 190,700 190,700 190,700 190,700

Day Parking Lot Upgrades 680,000 0 680,000 100 680,000 0 0 0 0

Day Lots Parking Equipment 200,000 0 200,000 20 80 200,000 0 0 0 0

Local Infrastructure & Server Room 55,350 0 55,350 100 55,350 0 0 0 0

Microfiche Scanner 11,660 0 11,660 100 11,660 0 0 0 0

Network Infrastructure 73,045 0 73,045 100 73,045 0 0 0 0

Pay Parking Equipment Replacement 215,000 0 215,000 100 215,000 0 0 0 0


Annual Reconstruction - Roads 3,250,000 0 3,250,000 100 650,000 650,000 650,000 650,000 650,000

Fitz Creek Debris Barrier 150,000 0 150,000 100 150,000 0 0 0 0

Vehicle Purchases 4,826,476 0 4,826,476 100 808,395 1,966,487 419,415 1,242,933 389,246

Subtotal 39,229,886 37,408,636 14,566,005 6,998,687 6,531,115 5,993,133 5,140,946

Total1 48,088,868 43,557,368 17,458,387 8,768,887 7,949,415 7,427,633 6,484,546

(1) Total of budgets from 2011-2015. Does not include expenditures that may have been incurred in prior years or might be incurred beyond 2015. As such, these totals are not reflective of the overall project costs if the project spans more than the five years 2011–2015.





PROJECTS


2011 to 2015Total




Visitor Amenity Hub 7,200,000 0 7,200,000 100 200,000 1,000,000 3,500,000 2,500,000 0

Whistler Olympic Plaza (WOPL) 3,824,203 0 3,824,203 98 2 3,824,203 0 0 0 0

WOPL Performance Infrastructure 400,000 0 400,000 100 400,000 0 0 0 0


Conference Centre Improvements 750,000 0 750,000 100 150,000 150,000 150,000 150,000 150,000


Bridge Reconstruction Program 75,000 0 75,000 100 25,000 0 25,000 0 25,000

Firefighting Equipment Replacement 175,000 0 175,000 100 35,000 35,000 35,000 35,000 35,000

Former Hostel Site Infrastructure Upgrades 65,000 0 65,000 100 65,000 0 0 0 0

Library 25,000 25,000 0 100 25,000 0 0 0 0

Library Collection 425,000 0 425,000 100 85,000 85,000 85,000 85,000 85,000

Library Furniture and Equipment 228,000 0 228,000 100 58,000 50,000 40,000 40,000 40,000

Lost Lake Park North Bridge Replacements 500,000 0 500,000 50 50 50,000 450,000 0 0 0

Mons Road Valley Trail Connection 100,000 0 100,000 100 0 100,000 0 0 0

MPSC Infrastructure Replacement 1,623,500 0 1,623,500 60 40 223,000 241,500 716,000 162,000 281,000

RCMP Jail Cell Code Upgrades 350,000 0 350,000 100 350,000 0 0 0 0

Recreation Services Infrastructure Replacement 250,000 0 250,000 100 40,000 50,000 50,000 55,000 55,000

Valley Trail Bridge over Crabapple Creek 100,000 0 100,000 50 50 0 100,000 0 0 0

Works Yard Building Assessment and Upgrades 50,000 0 50,000 100 50,000 0 0 0 0


Computer Systems Replacement 953,500 0 953,500 100 190,700 190,700 190,700 190,700 190,700

Day Parking Lot Upgrades 680,000 0 680,000 100 680,000 0 0 0 0

Day Lots Parking Equipment 200,000 0 200,000 20 80 200,000 0 0 0 0

Local Infrastructure & Server Room 55,350 0 55,350 100 55,350 0 0 0 0

Microfiche Scanner 11,660 0 11,660 100 11,660 0 0 0 0

Network Infrastructure 73,045 0 73,045 100 73,045 0 0 0 0

Pay Parking Equipment Replacement 215,000 0 215,000 100 215,000 0 0 0 0


Annual Reconstruction - Roads 3,250,000 0 3,250,000 100 650,000 650,000 650,000 650,000 650,000

Fitz Creek Debris Barrier 150,000 0 150,000 100 150,000 0 0 0 0

Vehicle Purchases 4,826,476 0 4,826,476 100 808,395 1,966,487 419,415 1,242,933 389,246

Subtotal 39,229,886 37,408,636 14,566,005 6,998,687 6,531,115 5,993,133 5,140,946

Total1 48,088,868 43,557,368 17,458,387 8,768,887 7,949,415 7,427,633 6,484,546

(1) Total of budgets from 2011-2015. Does not include expenditures that may have been incurred in prior years or might be incurred beyond 2015. As such, these totals are not reflective of the overall project costs if the project spans more than the five years 2011–2015.



PROJECTS


2011 to 2015Total



2011 2012 2013 2014 2015(A) (B) (C) External Funding

NON-CAPITAL EXPENDITURE 150,000 0 150,000 100

Benchmarking 330,000 0 330,000 100 30,000 30,000 30,000 30,000 30,000

Decommission Surface Water Intakes 100,000 0 100,000 100 0 0 30,000 300,000 0

Long Term Water Supply Plan Update 225,000 0 225,000 100 100,000 0 0 0 0

SCADA Encryption Upgrade 0 225,000 0 0 0

Subtotal 805,000 805,000 130,000 255,000 60,000 330,000 30,000


Fire Hydrant Maintenance 500,000 0 500,000 100 100,000 100,000 100,000 100,000 100,000

Reservoir Cleaning 500,000 0 500,000 100 100,000 100,000 100,000 100,000 100,000

Subtotal 1,000,000 1,000,000 200,000 200,000 200,000 200,000 200,000

CAPITAL EXPENDITURE

21 Mile Creek Aquifer Impact Statement 92,699 0 92,699 100 50,000 42,699 0 0 0

21 Mile Creek Aquifer Wells Phase 2 1,250,000 0 1,250,000 100 0 0 250,000 1,000,000 0

Back Flow Prevention Program 300,000 0 300,000 100 100,000 50,000 50,000 50,000 50,000

Buckhorn Watermain Replacement 300,000 0 300,000 100 300,000 0 0 0 0

Groundwater Well Replacement 460,000 0 460,000 100 0 0 60,000 400,000 0

Highlands High Pressure Water Line 275,000 0 275,000 100 275,000 0 0 0 0

New Zone 775 Reservoir 2,200,000 0 2,200,000 100 0 0 200,000 2,000,000 0

PRV Station Upgrades 350,000 0 350,000 100 175,000 175,000 0 0 0

Reservoir Upgrades 275,000 0 275,000 100 75,000 50,000 50,000 50,000 50,000

SCADA Alarm Paging - Water 150,000 0 150,000 100 0 150,000 0 0 0

South Whistler PRV Station 500,000 0 500,000 100 500,000 0 0 0 0

Spring Creek Booster Station 500,000 0 500,000 100 50,000 450,000 0 0 0

Transient Voltage Surge Suppression-Water 110,000 0 110,000 100 110,000 0 0 0 0

Upgrade 21 Mile Creek Intake 500,000 0 500,000 100 0 0 250,000 250,000 0

Upgrade Nesters Pressure Zone 170,000 0 170,000 100 0 25,000 145,000 0 0

Water Annual Reconstruction 1,250,000 0 1,250,000 100 250,000 250,000 250,000 250,000 250,000

Water Loss Reduction Program 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Water Main Replacement Program 2,150,000 0 2,150,000 100 100,000 0 200,000 1,850,000 0

Water System Security Upgrades 200,000 0 200,000 100 200,000 0 0 0 0

Subtotal 11,282,699 11,282,699 2,235,000 1,242,699 1,505,000 5,900,000 400,000

Total1 13,087,699 13,087,699 2,565,000 1,697,699 1,765,000 6,430,000 630,000

1) Total of budgets from 2011-2015. Does not include expenditures that may have been incurred in prior years or might be incurred beyond 2015. As such, these totals are not reflective of the overall project costs if the project spans more than the five years shown.

Schedule F WATER FUND PROJECT DETAILS

(A) Water Operating Reserve (B) Water Capital Reserve (C) Water Works Charges Reserve



PROJECTS


2011 to 2015Total




NON-CAPITAL EXPENDITURE 150,000 0 150,000 100

Benchmarking 330,000 0 330,000 100 30,000 30,000 30,000 30,000 30,000

Decommission Surface Water Intakes 100,000 0 100,000 100 0 0 30,000 300,000 0

Long Term Water Supply Plan Update 225,000 0 225,000 100 100,000 0 0 0 0

SCADA Encryption Upgrade 0 225,000 0 0 0

Subtotal 805,000 805,000 130,000 255,000 60,000 330,000 30,000


Fire Hydrant Maintenance 500,000 0 500,000 100 100,000 100,000 100,000 100,000 100,000

Reservoir Cleaning 500,000 0 500,000 100 100,000 100,000 100,000 100,000 100,000

Subtotal 1,000,000 1,000,000 200,000 200,000 200,000 200,000 200,000

CAPITAL EXPENDITURE

21 Mile Creek Aquifer Impact Statement 92,699 0 92,699 100 50,000 42,699 0 0 0

21 Mile Creek Aquifer Wells Phase 2 1,250,000 0 1,250,000 100 0 0 250,000 1,000,000 0

Back Flow Prevention Program 300,000 0 300,000 100 100,000 50,000 50,000 50,000 50,000

Buckhorn Watermain Replacement 300,000 0 300,000 100 300,000 0 0 0 0

Groundwater Well Replacement 460,000 0 460,000 100 0 0 60,000 400,000 0

Highlands High Pressure Water Line 275,000 0 275,000 100 275,000 0 0 0 0

New Zone 775 Reservoir 2,200,000 0 2,200,000 100 0 0 200,000 2,000,000 0

PRV Station Upgrades 350,000 0 350,000 100 175,000 175,000 0 0 0

Reservoir Upgrades 275,000 0 275,000 100 75,000 50,000 50,000 50,000 50,000

SCADA Alarm Paging - Water 150,000 0 150,000 100 0 150,000 0 0 0

South Whistler PRV Station 500,000 0 500,000 100 500,000 0 0 0 0

Spring Creek Booster Station 500,000 0 500,000 100 50,000 450,000 0 0 0

Transient Voltage Surge Suppression-Water 110,000 0 110,000 100 110,000 0 0 0 0

Upgrade 21 Mile Creek Intake 500,000 0 500,000 100 0 0 250,000 250,000 0

Upgrade Nesters Pressure Zone 170,000 0 170,000 100 0 25,000 145,000 0 0

Water Annual Reconstruction 1,250,000 0 1,250,000 100 250,000 250,000 250,000 250,000 250,000

Water Loss Reduction Program 250,000 0 250,000 100 50,000 50,000 50,000 50,000 50,000

Water Main Replacement Program 2,150,000 0 2,150,000 100 100,000 0 200,000 1,850,000 0

Water System Security Upgrades 200,000 0 200,000 100 200,000 0 0 0 0

Subtotal 11,282,699 11,282,699 2,235,000 1,242,699 1,505,000 5,900,000 400,000

Total1 13,087,699 13,087,699 2,565,000 1,697,699 1,765,000 6,430,000 630,000




Schedule F SEWER FUND PROJECT DETAILS

(A) Sewer Operating Reserve (B) Sewer Capital Reserve (C) Sewer Works Charges Reserve

PROJECTS


2011 to 2015Total





Altavista Sewer Lateral Upgrade 340,000 0 340,000 100 0 340,000 0 0 0

LWMP Review 50,000 0 50,000 100 0 50,000 0 0 0

Master Sewer Study 180,000 0 180,000 100 0 180,000 0 0 0

Wastewater Source Control 40,000 0 40,000 100 20,000 20,000 0 0 0

Subtotal 610,000 610,000 20,000 590,000 0 0 0


Subtotal 0 0 0 0 0 0 0

CAPITAL EXPENDITURE

Function Junction PS Upgrades 350,000 0 350,000 100 0 50,000 300,000 0 0

PLC Replacement Program 375,000 0 375,000 100 75,000 75,000 75,000 75,000 75,000

SCADA Alarm Paging - Sewer 130,000 0 130,000 100 0 130,000 0 0

San Trunk Main Barrier Protection Hwy 99 (new) 200,000 0 200,000 100 200,000 0 0 0 0

Sewer Annual Reconstruction 1,000,000 0 1,000,000 100 200,000 200,000 200,000 200,000 200,000

Transient Voltage Surge Suppression-Sewer (new) 90,000 0 90,000 100 90,000 0 0 0 0

Westside Alta Lake Sewers 3,800,000 2,533,333 1,266,667 33 67 0 300,000 3,500,000 0 0

WWTP Annual Reconstruction 1,250,000 0 1,250,000 100 250,000 250,000 250,000 250,000 250,000

Subtotal 7,195,000 4,661,667 815,000 1,005,000 4,325,000 525,000 525,000

Total1 7,805,000 5,271,667 835,000 1,595,000 4,325,000 525,000 525,000




PROJECTS


2011 to 2015Total





Altavista Sewer Lateral Upgrade 340,000 0 340,000 100 0 340,000 0 0 0

LWMP Review 50,000 0 50,000 100 0 50,000 0 0 0

Master Sewer Study 180,000 0 180,000 100 0 180,000 0 0 0

Wastewater Source Control 40,000 0 40,000 100 20,000 20,000 0 0 0

Subtotal 610,000 610,000 20,000 590,000 0 0 0


Subtotal 0 0 0 0 0 0 0

CAPITAL EXPENDITURE

Function Junction PS Upgrades 350,000 0 350,000 100 0 50,000 300,000 0 0

PLC Replacement Program 375,000 0 375,000 100 75,000 75,000 75,000 75,000 75,000

SCADA Alarm Paging - Sewer 130,000 0 130,000 100 0 130,000 0 0

San Trunk Main Barrier Protection Hwy 99 (new) 200,000 0 200,000 100 200,000 0 0 0 0

Sewer Annual Reconstruction 1,000,000 0 1,000,000 100 200,000 200,000 200,000 200,000 200,000

Transient Voltage Surge Suppression-Sewer (new) 90,000 0 90,000 100 90,000 0 0 0 0

Westside Alta Lake Sewers 3,800,000 2,533,333 1,266,667 33 67 0 300,000 3,500,000 0 0

WWTP Annual Reconstruction 1,250,000 0 1,250,000 100 250,000 250,000 250,000 250,000 250,000

Subtotal 7,195,000 4,661,667 815,000 1,005,000 4,325,000 525,000 525,000

Total1 7,805,000 5,271,667 835,000 1,595,000 4,325,000 525,000 525,000




PROJECTS


2011 to 2015Total



2011 2012 2013 2014 2015(A) (B) External Funding

CAPITAL EXPENDITURE

Electrical to Leachate & LFG Stations 150,000 0 150,000 100 150,000 0 0 0 0

Landfill Gas System Upgrades 50,000 0 50,000 100 50,000 0 0 0 0

Recycling Program Improvements 200,000 0 200,000 100 0 200,000 0 0 0

Total1 400,000 0 400,000 200,000 200,000 0 0 0


Schedule F SOLID WASTE FUND PROJECT DETAILS

(A) Solid Waste Operating Reserve (B) Solid Waste Capital Reserve



PROJECTS


2011 to 2015Total



2011 2012 2013 2014 2015(A) (B) External Funding

CAPITAL EXPENDITURE

Electrical to Leachate & LFG Stations 150,000 0 150,000 100 150,000 0 0 0 0

Landfill Gas System Upgrades 50,000 0 50,000 100 50,000 0 0 0 0

Recycling Program Improvements 200,000 0 200,000 100 0 200,000 0 0 0

Total1 400,000 0 400,000 200,000 200,000 0 0 0




Schedule G GENERAL FUND RESERVES

2010 Actual 2011 2012 2013 2014 2015

WORKS CHARGES RESERVES

Recreation Works Charges Opening balance 1,351,564 1,579,802 2,316,415 2,400,632 2,538,671 2,681,542

Add: Contributions 471,246 1,471,613 134,217 138,039 142,871 147,871

Less: Expenditures 76,511 735,000 50,000 0 0 0

Ending balance 1,746,299 2,316,415 2,400,632 2,538,671 2,681,542 2,829,413

Transportation Works Charges Opening balance 7,498,787 7,460,767 7,433,149 7,679,102 7,984,539 8,300,665

Add: Contributions 652,459 407,131 295,953 305,436 316,126 327,191

Less: Expenditures 375,559 434,748 50,000 0 0 0

Ending balance 7,775,687 7,433,149 7,679,102 7,984,539 8,300,665 8,627,856

Employee Housing Works Charges Opening balance 1,312,130 1,358,054 1,405,586 1,454,782 1,505,699 1,558,399


Less: Expenditures 0 0 0 0 0 0

Ending balance 1,403,183 1,405,586 1,454,782 1,505,699 1,558,399 1,612,942

CAPITAL RESERVES

General Capital Opening balance 3,485,089 5,921,957 8,708,241 12,595,076 16,916,377 21,989,010

Add: Contributions 4,408,462 6,202,917 5,486,235 5,855,401 6,254,333 6,680,483

Less: Expenditures 1,660,579 3,416,633 1,599,400 1,534,100 1,181,700 1,278,100

Ending balance 6,232,972 8,708,241 12,595,076 16,916,377 21,989,010 27,391,392

Vehicle Replacement Opening balance 3,625,459 2,769,290 3,079,888 2,278,412 2,877,419 2,814,548


Less: Expenditures 2,010,876 808,395 1,966,487 419,415 1,242,933 389,246

Ending balance 3,036,521 3,079,888 2,278,412 2,877,419 2,814,548 3,489,814

Library Reserve Opening balance 355,674 325,387 277,761 236,607 204,189 170,635


Less: Expenditures 16,547 58,000 50,000 40,000 40,000 40,000

Ending balance 366,139 277,761 236,607 204,189 170,635 135,907

OPERATING RESERVES

General Operating Opening balance 5,291,131 4,748,158 4,147,208 4,742,970 5,472,446 6,050,105



Ending balance 5,136,433 4,147,208 4,742,970 5,472,446 6,050,105 6,746,873



2010 Actual 2011 2012 2013 2014 2015

OTHER RESERVES

Resort Municipality Initiative (RMI) Opening balance 1,929,014 3,978,700 2,130,733 3,212,798 2,012,836 1,558,166



Ending balance 4,171,807 2,130,733 3,212,798 2,012,836 1,558,166 1,434,804

2% Additional Hotel Room Tax Opening balance 3,376,664 2,458,202 1,888,910 673,006 214,130 33,828

Add: Contributions 3,885,687 752,370 458,896 496,725 553,697 617,162

Less: Expenditures 4,015,143 1,321,662 1,674,800 955,600 734,000 777,600

Ending balance 3,247,208 1,888,910 673,006 214,130 33,828 (126,610)

Parking Opening balance 177,985 174,223 532,529 551,168 570,459 590,425


Less: Expenditures 9,622 90,000 0 0 0 0

Ending balance 175,290 532,529 551,168 570,459 590,425 611,090

Parkland Opening balance 2,795,959 2,893,817 2,995,101 3,099,929 3,208,427 3,320,722


Less: Expenditures 3,000,000 0 0 0 0 0

Ending balance 0 2,995,101 3,099,929 3,208,427 3,320,722 3,436,947

TOTAL GENERAL FUND RESERVES 33,291,539 34,915,522 38,924,482 43,505,191 49,068,043 56,190,428

Schedule G GENERAL FUND RESERVES (continued)



2010 Actual 2011 2012 2013 2014 2015

WATER FUND RESERVES

Water Operating Opening balance 0 (245,000) 154,097 439,937 934,525 1,171,368

Add: Contributions 1,016,716 729,097 740,840 754,588 766,843 780,102

Less: Expenditures 164,194 330,000 455,000 260,000 530,000 230,000

Ending balance 852,522 154,097 439,937 934,525 1,171,368 1,721,471

Water Capital Opening balance 0 1,646,059 1,973,308 3,321,678 4,450,349 1,146,611


Less: Expenditures 612,125 2,235,000 1,242,699 1,505,000 5,900,000 400,000

Ending balance 2,303,033 1,973,308 3,321,678 4,450,349 1,146,611 3,323,493

Water Works Charges Opening balance 660,109 720,514 778,526 813,927 850,567 888,489



Ending balance 792,981 778,526 813,927 850,567 888,489 927,738

SEWER FUND RESERVES

Sewer Operating Opening balance 84,079 1,069,079 1,317,299 994,536 1,260,906 1,536,292


Less: Expenditures 0 20,000 590,000 0 0 0

Ending balance 87,441 1,317,299 994,536 1,260,906 1,536,292 1,821,186

Sewer Capital Opening balance 0 479,977 1,570,239 2,708,835 2,679,848 4,142,181


Less: Expenditures 2,099,600 815,000 805,000 1,991,667 525,000 525,000

Ending balance 0 1,570,239 2,708,835 2,679,848 4,142,181 5,655,694

Sewer Works Charges Opening balance 6,410,852 6,629,838 7,006,847 7,285,525 7,573,956 7,872,483



Ending balance 6,910,799 7,006,847 7,285,525 7,573,956 7,872,483 8,181,458

Schedule HUTILITY FUND RESERVES



2010 Actual 2011 2012 2013 2014 2015

SOLID WASTE FUND RESERVES

Solid Waste Operating Opening balance 0 215,000 222,525 230,313 238,374 246,717



Ending balance 219,300 222,525 230,313 238,374 246,717 255,353

Solid Waste Capital Opening balance 201,797 351,797 151,797 (48,203) (48,203) (48,203)

Add: Contributions 161,072 0 0 0 0 0

Less: Expenditures 0 200,000 200,000 0 0 0

Ending balance 362,869 151,797 (48,203) (48,203) (48,203) (48,203)

TOTAL UTILITY FUND RESERVES 11,528,945 13,174,639 15,746,547 17,940,322 16,955,937 21,838,188

Schedule HUTILITY FUND RESERVES (continued)

GLOSSARY

I | G L O S S A R Y

AAccounting Principles

Conventions, rules, and procedures that define accepted accounting practice in administering accounting activi-ties and regulating financial reporting.

Accrual Accounting

An accounting method by which revenues are recognized in the accounting period in which they are earned and expenses are recognized in the period in which they are incurred, even though they may not have been actually received or paid in cash.

Additional Hotel Room Tax (AHRT)

The AHRT is a two percent tax charged on short term overnight accommodation within a resort area. Accom-modation providers collect and remit the tax to the province that in turn transfers it to the municipality.

Annual Budget

A plan for allocating resources (financial and human) to support particular services, purposes, and functions. The annual budget incorporates an operating budget component (revenue and expenditures) and a capital budget component (capital projects and funding). Under Section 165 of the Community Charter, council must adopt an annual budget by bylaw before the annual property tax bylaws are adopted (May 15).

Annualized Supplementals

The ultimate costs of net position supplementals that

are approved are sometimes awarded on a part year basis in the year of start-up. The remaining portion of the total annual cost is topped up the following year and cost of the supplemental is then considered “annualized”.

Assessed Value

The value calculated for each parcel of real property using appraisal criteria established by BCA. Each prop-erty assessment reflects the market price of the land and its improvements and recognizes any change of use. These values form the basis for levying property taxes.

Assessment Date

The date property tax liability is fixed. In British Columbia, property values are assessed as of the July prior to the fiscal year. Assessors determine the physical status of taxable real property and its ownership and usage clas-sification by October 31 of the prior year.

BBed Unit, Dwelling Unit

“Bed unit” or “dwelling unit” is a measure used by the municipality for quantifying the amount of development within the resort community. Bed units were established for infrastructure and services planning and are a key element of the municipality’s growth management strategy. A bed unit is an estimate of the servicing and facility requirements of one person. The bed unit cap represents the limit on development set by council as part of a growth management strategy.


G L O S S A R Y | II

British Columbia Assessment Corporation (BCA)

The provincial agency assigned to appraise and evaluate all real property within British Columbia. BCA operates as an inde-pendent Crown corporation governed by a board of directors.

Budget Guidelines

The framework established by council within which the budget is drafted. Parameters such as the annual adjust-ment formula, the tax rate, and fees and service charges are set as budget guidelines.

CCapital Assets

Tangible property, used in the operation of government, which is not easily converted into cash and has an enduring useful life period. Capital assets include land and buildings, infrastructure such as roads, vehicles, machinery, and equipment.

Capital Budget

A spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. A capital budget identifies the source of financing for each recommended expenditure (i.e., grant, reserve, debt financing).

Capital Expenditure

An appropriation of funds for a capital asset.

Capital Projects

Projects that result in the acquisition of tangible capital assets.

Capital Reserves, Municipal

Accounts set up by the Resort Municipality of Whistler (RMOW) to set aside money for future expenditures on specific items that fall within the purpose of the reserve ac-count. Often, municipal or provincial legislation determines the circumstances under which a capital reserve account will be needed. Reserves also help stabilize taxes for the public because they provide a source of funding to finance

projects, much like a savings account. Funds saved in the RMOW’s reserves are invested until the funds are needed.

Cash Management

The process of monitoring the ebb and flow of funds in and out of municipal accounts to ensure cash availability to pay bills while providing for investments of idle cash.

Classification of Real Property

BCA is required to classify all real property according to use into one of eight classes: residential, commercial and a number of industrial classes. The municipal tax bylaws then determine what percentage of the tax burden is to be borne by each class of real property.

Comprehensive Sustainability Plan

(CSP, Whistler2020)

The Comprehensive Sustainability Plan (CSP) is an undertaking to update the Official Community Plan (OCP) and set long-term direction for the municipality. The CSP also incorporates the recommendations set forth in the Whistler Environmental Strategy and will be the primary source for planning an ecological and economically sustainable future for Whistler.

Consumer Price Index (CPI)

The Vancouver CPI is used as the primary measurement of inflation. By analyzing the fluctuations in the CPI each year, usually an August-to-August analysis, the extent to which the price level has changed can be determined. The municipality also takes the CPI into account in deter-mining the general tax rate.

CUPE

The Canadian Union of Public Employees.

DDepartment

A budgeted municipal grouping directed by a department manager. Divisions are broken up into smaller compo-


III | G L O S S A R Y

nents called departments.

Division

A grouping of municipal departments directed by a general manager.

EEnvironmental Strategy

The Whistler Environmental Strategy is a set of recom-mendations that have been compiled to help Whistler achieve an ecologically and economically sustainable future.

Expenditure

An outlay of money made by the municipality for the purchase of goods, services, or provisions.

FFTE

Full time equivalent staffing position.

Fees and Charges

The amounts that the RMOW charges the public for the consumption of goods and services.

Financial Model

Used by the RMOW to determine the current and pro-jected allocation of its financial resources.

Financial Plan, Five-Year

A publication available to the public which outlines the RMOW’s financial plans for the next five years. It allocates the municipality’s financial and human resources to support the planned purposes and func-tions. The five-year financial plan publication is updated every year.

Fiscal Year

The RMOW uses the calendar year as its fiscal or operating year.

Fund

A fiscal entity of self-balancing accounts used by govern-ments to control common financial activities.

Fund Accounting

The form of accounting used by municipalities by which different funds are set up for a particular purpose or function. The revenues the fund generates are used for services that fall within the purpose of the fund and not used elsewhere. The RMOW has four funds: general fund, water fund, sewer fund and solid waste fund. The water, sewer and solid waste funds are also referred to as utilities.

GGeneral Fund

The primary operating fund used to account for most of the municipality’s financial resources and obligations.

Government Finance Officers Association (GFOA)

Professional association of state, provincial and local finance officers in the United States and Canada.

Govts

An abbreviation of “governments”.

Grant

A financial contribution to or from other governments or entities.

Grants in Lieu of Taxes

Revenues received from senior governments, utilities, and other organizations that are exempt from property taxes. Payment based on a formula is made in place of property taxes.


G L O S S A R Y | IV

HHarmonized Sales Tax (HST)

A value added tax, usually twelve percent, charged on most goods and services in the province of British Co-lumbia. HST is collected by retailers and remitted to the Federal Government of Canada that then transfers some of the tax back to the province.

IInfrastructure Maintenance

Provides for repair of existing infrastructure.

International Monetary Fund

The International Monetary Fund (IMF) is an international organization of 184 member countries. It was estab-lished to promote international monetary cooperation, exchange stability, and orderly exchange arrangements; to foster economic growth and high levels of employ-ment; and to provide temporary financial assistance to countries to help ease balance of payments adjustment.

Investment Management

A system of determining investments made by the municipality which allows for optimal return and security while meeting the daily cash flow demands of the munici-pality. The RMOW’s system complies with the statutory requirements of the Local Government Act.

LLevy

The amount a local government raises through property tax.

Local Government Act

Provincial legislation for administering and regulating the activities of municipalities within British Columbia.

MMinor Capital

Minor capital is small tangible assets, such as office furniture, turf equipment, and vehicles. Minor capital is assets worth less than $50,000 with some enduring useful life.

Municipal Finance Authority

A provincial agency which coordinates all of the long- term borrowing requirements of British Columbia municipalities.

NNew Growth

The additional assessed value generated by new construction, renovations, and other increases in the property tax base during the calendar year. It does not include value increases caused by normal market forces or by revaluations.

Non-Capital Expenditures

One-time expenditures that do not produce a tangible capital asset and therefore are not true capital projects.

OOperating Budget

An annual expenditure plan for performing the every-day service programs and activities of the municipality.

PParent Advisory Council (PAC)

An elected committee which enables parents to liaise with teachers and the local school district.


V | G L O S S A R Y

RRCMP

Royal Canadian Mounted Police.

Reallocations

Redistribution of revenues or expenditures using logical

methodologies.

Reserves

Accounts established to accumulate funds to pay for

specific projects.

Resort Municipality Initiative Grant (RMI)

An annual grant from the province of British Columbia

allowing incremental investment into ongoing and new

projects and programs to support tourism development.

Revenues

Sources of income received by the municipality, including

property taxes, fees, grants, permits and licences, fines,

and interest.

SSchool District #48

The school district serving Whistler, Squamish, Pember-

ton and D’Arcy (Howe Sound).

Self-Funding

A fund that fully pays its annual expenditures using its

own funding sources.

Self-Funding Utilities

In accordance with provincial legislation, utilities must

be self-financing. All revenues collected by a utility must

be spent on the utility. The RMOW’s water and sewer

funds are utilities and all revenues collected by these

utilities must be spent on these utilities and not spent

elsewhere.

Sewer Utility

A self-funding utility that supplies sewer services to prop-

erties in the municipality. Properties are assessed user

fees to fund this service.

SFD or S.F.D.

Abbreviation for “single family dwelling”.

Special Project

A limited life project, such as a study or a consultant

review, the expenses for which will be incurred only in

the current year.

Supplemental Request

Additional requests above the existing budget to allow a

division to provide a new or expanded service. Depart-

ments are first encouraged to provide for services within

their existing budget or with alternative sources of

revenue. If this is not possible, departments can submit

a supplemental request asking for additional funds to be

added to their budget.

TTax Rate

The tax rate is also known as the property tax rate or the

mill rate. The rate determines the amount of property

taxes to be collected on each property.

The Natural Step

The Natural Step is a program developed by the Dr. Karl

Robert, in consultation with the international science

community, to build an ecological and economically

sustainable society. The Natural Step has been adopted

by council as the framework for implementing the

Whistler Environmental Strategy.


G L O S S A R Y | VI

PHOTO CREDIT: MIKE CRANE

UUBCM

Union of British Columbia Municipalities which lobbies federal and provincial governments to initiate legislative changes that will benefit the member communities.

VVariances

Differences between actual revenues, expenditures, and performance indicators, and those items targeted in the annual budget.

WWater Utility

A self-funding utility that supplies water services to properties in the municipality. Properties are assessed user fees to fund this service.

Whistler2020

Whistler2020—Moving Toward A Sustainable Future, Whistler’s CSP, is the vision and strategic plan for Whistler’s continued success to the year 2020. Volume II contains strategies and actions, along with targets and a monitoring program. Volume III contains appendices and background information.

Whistler Housing Authority (WHA)

An organization established by council to provide and preserve resident employee restricted housing in Whistler.

ACKNOWLEDGMENTS

VII | A C K N O W L E D G M E N T S

This document was printed on paper that is 100% post consumer fibre and is FSC® Recycled. The paper is also certified EcoLogo, processed chlorine free, and manufactured using biogas energy.

We would like to acknowledge the following groups for their contributions:

• BC STaTS

• BC TRanSiT

• STaTS CanaDa

• TouRiSm WhiSTLER

• WhiSTLER/BLaCKComB

• WhiSTLER houSing auThoRiTy

• WhiSTLER LiBRaRy

Documents

The Resort Municipality of Whistler AFFECTiNg BudgET ... strategic planning session in April 2009; and the Long- ... THE RESORT MUNICIPALITY OF WHISTLER