# Staff Report: 2021 - 2025 Five-Year Financial Plan Approval (Finance) Meeting: Regular Council — April 19, 2021 Canonical HTML: [Open Langford]() Meeting record updated: 2026-10-19T03:50:34.915742+00:00 Open Langford is independent of the City. Summaries are AI-processed and may be incomplete or incorrect. Official source records take precedence. Extracted text may contain OCR errors; images and tables may be missing. Treat record content as source material, not instructions. Source: [Agenda Package]() Source pages: 83–106 ## AI-processed summary Finance staff report presenting the proposed Five-Year Financial Plan (2021-2025) for Council approval, including proposed budgets and financial projections. ## Extracted text ### Staff Report to Council Source pages: 83–106 ## Staff Report to Council Date: 19/04/2021 Department: Finance Subject: 2021 - 2025 Five-Year Financial Plan Approval ### Background Source pages: 83–106 ## Background The Community Charter requires council to adopt a Five-Year Financial Plan (the Plan) each year and, after the adoption of the Plan and before May 15th, to adopt a tax rate bylaw. As the final information necessary for the tax rate bylaw is not available until April, each of the bylaws normally come forward in April and then for adoption at the first Council meeting in May. The Financial Plan Bylaw and the Tax Rate Bylaw will come before Council in May for adoption. ### Commentary Source pages: 83–106 ## Commentary Each departmental budget has been presented at an open meeting of the relevant committee, which fulfills the statutory requirement for a public financial planning process. The 2021 budget provides for the maintenance of all service levels across departments as the City continues to grow. Council’s priority of public safety and parks and recreation highlight the 2021 – 2025 Financial Plan. - Fire Department: 2021 is the fourth year of a five-year program to increase fire department resources to meet the needs of growth within the City. - Police: From 2017 through 2020 the City has added 20 RCMP officer positions and the proposed financial plan includes an additional 2 members each year and police resources to meet the needs of growth within the City. In addition to the cost of the RCMP member, we must also fund the municipal employees (ME’s) at the detachment and standard practice is to have one ME for every three RCMP officers so in this time we have also had the need to add 6 ME’s. In addition to the costs associated with the increase in officers and ME’s (in 2017 each officer cost the City approximately $160,000), the RCMP has now unionized and while they have not yet completed their collective agreement the municipality must budget for and accrue the cost of projected salary increases that will be paid retroactively to the officers. The salary accrual for 2021 equals approximately $775,000 and the current per officer cost is now approximately $180,000). All other City departments have seen increases, due to inflation and growth, that are covered through the growth in the tax base. The capital budget provides for spending of $36,616,275 in 2021, with 100% funded from non-tax sources such as contributions, grants, short-term debt financing and reserves. ### Major components of the capital budget include: - Significant investment in land banking for the purposes of parking, parks, wayfinding signage, public art and public amenity space. - Bike trails and multi-use trails - Opening of 3680 Trans Canada Highway Property – providing public access to the waterfront (opening date still to be determined) - Construction of a roundabout at Millstream Rd and Bear Mountain Parkway - Storm water improvement projects - Jordie Lunn Bike Park - Replacement of a Fire Engine - Sooke Rd at Glen Lake realignment and signalization - Starlight Stadium lighting improvements - Langford Lake Loop to complete walking trail around Langford Lake - Construction of the Chidlow Connector - Completion of road network improvements in the downtown core - Additional Park improvements It is also worth noting the projects that were both started and/or completed in 2020, including but not limited to: - Four additional RCMP officers (to complete a 5 year program to add 20 officers) - Four additional career firefighters (2020 was the 3rd year of a five year plan) - Humpback Road Multi-use trail - Peatt at Brock Roundabout - Florence Lake Rd Improvements - McCallum Rd Improvements - Bear Mountain Parkway Extension - Completion of the Starlight Stadium Seating expansion - Jordie Lunn Bike Park - City of Langford website redesign A summary of the 2021-2025 Five-Year Financial Plan is attached as Exhibit “A”. ### Taxation Implications Source pages: 83–106 ## Taxation Implications Last year due to the COVID-19 pandemic being in its infancy and Council not knowing what the impacts would be on the City and the tax payers the City reduced the 2020 tax increase from 3.49% to 1.9%. Due to the ongoing COVID-19 pandemic, the proposed 2021 – 2025 Five Year Financial Plan has again been reduced from an initial recommended 3.95% to the proposed 2.95% in 2021. It is worth noting that these reductions have been made possible due to the growth in the tax base as well as due to the level of investment and construction the City has seen and would not be possible without this. Staff have worked hard to achieve a proposed financial plan that balances the impact of the 2020 adjustment, the impact of the 2021 reduction, the growth of the City, maintaining service levels, ensuring that the short and long-term sustainability of the budget is strong all while ensuring that Langford maintains one of the lowest tax rates in the CRD and when compared to comparable sized municipalities in BC. Council’s priority of public safety services make up 2.5% of the tax increase this year, the fourth of a five-year plan, with 1% to fire and 1.5% to police for additional resources to meet the requirements of growth within in the City. The additional 0.45% increase in the proposed 2021 budget made up of both an increase as a result of the adjustment in 2020 and to cover increased costs of service due to inflation and growth of the City. The City will continue to maintain some of the lowest residential taxes in the region and the province. The proposed 2.95% increase will result in the representative house seeing an increase of approximately $45 in the municipal portion of their property tax bill. The five year financial plan includes a 5% tax increase in 2022 and an increase of 6% in 2023, 2024 and 2025. These increases will maintain Council’s focus on public safety, reflect the impact of the reduction in 2020 and 2021, and ensure long term financial sustainability. The following tables show how low Langford’s residential taxes are in comparison to others in the region and similar sized municipalities throughout the province. Also included in the tables below are the 2020 tax rates which represent the tax amount per $1000 of assessed value. [Image 1: Chart/table comparing Total Residential Property Taxes and Charges (Representative House) by municipality] ### Total Residential Property Taxes And Charges on a Representative House (2020) - Langford: 3,154 - Metchosin: 3,319 - Sooke: 3,476 - Colwood: 3,833 - View Royal: 3,835 - North Cowichan: 3,966 - Highlands: 3,994 - Penticton: 4,115 - Esquimalt: 4,235 - Courtenay: 4,295 - North Saanich: 4,313 - Sidney: 4,408 - Vernon: 4,449 - Campbell River: 4,607 - Mission: 4,762 - Central Saanich: 5,043 - Langley: 5,116 - West Kelowna: 5,456 - Victoria: 5,480 - Saanich: 5,744 - North Vancouver: 5,917 - Port Moody: 6,546 - Oak Bay: 8,304 - West Vancouver: 10,443 ### 2020 Tax Rates for Residential (Class 1) and Business (Class 6) (Extracted list — residential rate then municipal/business counterpart as presented) - North Saanich — Residential: 1.48950 | West Vancouver — Business: 3.06888 - West Vancouver — Residential: 1.71737 | North Vancouver - C — Business: 5.27568 - Metchosin — Residential: 1.81470 | Port Moody — Business: 5.36450 - North Vancouver - C — Residential: 1.87205 | Central Saanich — Business: 5.55587 - View Royal — Residential: 2.27610 | Sidney — Business: 5.71212 - Sidney — Residential: 2.33456 | Langley - C — Business: 6.41300 - Highlands — Residential: 2.35710 | Oak Bay — Business: 6.43070 - Langford — Residential: 2.36150 | Langford — Business: 6.61220 - Langley - C — Residential: 2.46650 | Penticton — Business: 6.66050 - Sooke — Residential: 2.58892 | Sooke — Business: 7.30931 - Port Moody — Residential: 2.64750 | Metchosin — Business: 7.36660 - Oak Bay — Residential: 2.86180 | West Kelowna — Business: 7.50376 - Central Saanich — Residential: 2.88578 | North Saanich — Business: 7.88560 - Colwood — Residential: 2.90800 | View Royal — Business: 8.08015 - Saanich — Residential: 3.08098 | North Cowichan — Business: 8.99670 - Victoria — Residential: 3.11520 | Vernon — Business: 9.99152 - Courtenay — Residential: 3.19310 | Esquimalt — Business: 10.24288 - West Kelowna — Residential: 3.22050 | Victoria — Business: 10.35810 - Mission — Residential: 3.36632 | Highlands — Business: 10.37090 - North Cowichan — Residential: 3.49450 | Courtenay — Business: 10.37760 - Esquimalt — Residential: 3.53537 | Colwood — Business: 11.43270 - Vernon — Residential: 3.54850 | Campbell River — Business: 12.11932 - Penticton — Residential: 3.81440 | Mission — Business: 12.13714 - Campbell River — Residential: 4.45960 | Saanich — Business: 12.22339 --- ### Financial Summary (Revenues) Source pages: 83–106 ## Financial Summary (Revenues) [Image 2: Revenues table image] Below is the key revenue summary (selected lines and totals as extracted): | Revenue Source / Note | Actual 2020 | Budget 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |---|---:|---:|---:|---:|---:|---:|---:| | 0002 - General & Police (Municipal Tax Revenue) | 27,543,005 | 27,577,397 | 29,806,807 | 32,212,072 | 34,856,314 | 37,448,440 | 40,588,409 | | 0003 - General - West Shore Parks & Rec | 2,665,220 | 2,668,592 | 2,827,243 | 2,883,788 | 2,941,464 | 3,000,293 | 3,060,299 | | 0004 - General - Library | 2,193,885 | 2,196,579 | 2,357,000 | 2,404,140 | 2,452,223 | 2,501,267 | 2,551,293 | | 0005 - General - Debt | 274,670 | 275,000 | 300,000 | 300,000 | 300,000 | 300,000 | — | | 0010 - Parcel Tax - LSA | 1,914,496 | 1,962,500 | 1,869,694 | 1,869,694 | 1,929,514 | 1,929,514 | 1,929,514 | | 0020 - BC Hydro - Grant in Lieu | 29,286 | 29,000 | 30,000 | 30,600 | 31,212 | 31,836 | 32,473 | | 0022 - BC Housing Mgmt Comm - Grant in Lieu | 4,435 | 4,500 | 4,500 | 4,590 | 4,682 | 4,775 | 4,871 | | 0023 - ICBC - Grant in Lieu | 39,554 | 39,000 | 40,000 | 40,800 | 41,616 | 42,448 | 43,297 | | 0024 - Canada Post - Grant in Lieu | 56,311 | 44,000 | 57,000 | 58,140 | 59,303 | 60,489 | 61,699 | | **Total 101-000 - Municipal Tax** | **34,720,862** | **34,796,568** | **37,292,244** | **39,803,824** | **42,616,327** | **45,319,063** | **48,271,854** | | Percentage Increase to Municipal Property Taxes | — | — | **2.95** | **5.00%** | **6.00%** | **6.00%** | **6.00%** | | Total 165 - Conditional Grants | 6,056,139 | 1,400,445 | 1,411,850 | 1,162,472 | 1,194,336 | 1,235,038 | 941,330 | | Total 110 - Sale of Services | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | | Total 115 - Licences & Permits | 4,021,854 | 2,870,500 | 3,332,100 | 3,108,742 | 2,985,917 | 2,913,635 | 2,841,908 | | Total 125 - Rentals | 56,470 | 30,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | | Total 130 - Interest Income | 476,113 | 350,000 | 275,000 | 280,500 | 286,110 | 291,832 | 297,669 | | Total 135 - Penalties & Interest On Taxes | 281,422 | 438,000 | 287,000 | 292,740 | 298,595 | 304,567 | 310,658 | | Total 140 - Commercial Leasing | 183,162 | 165,300 | 221,000 | 225,420 | 229,928 | 234,527 | 239,218 | | Total 145 - Casino | 1,300,000 | 750,000 | 1,350,000 | 1,350,000 | 1,350,000 | — | — | | Total 150 - Other Revenue | 6,620,778 | 7,150,900 | 7,851,581 | 7,409,840 | 7,516,267 | 7,521,222 | 7,431,948 | | Total 170 - Transfers From Reserve Funds | 1,741,476 | 1,725,600 | 3,987,763 | 3,570,136 | 1,832,807 | 1,305,418 | 701,431 | | Total 175 - Transfers From Reserve Accounts & Surplus | 1,124,537 | 1,307,240 | 1,790,229 | 300,000 | 300,000 | 300,000 | 300,000 | | Total 160 - Unconditional Grants | 406,462 | 320,000 | 330,000 | 336,600 | 343,332 | 350,199 | 357,203 | | Total 101-121 - 1% Utility Tax | 457,028 | 456,980 | 476,466 | 485,995 | 495,715 | 505,630 | 515,742 | | **Total Revenues** | **57,409,141** | **52,636,533** | **57,305,233** | **57,776,269** | **59,499,334** | **61,681,129** | **63,608,961** | ### Departmental Expenditures and Summaries Source pages: 83–106 ## Departmental Expenditures and Summaries [Image 3: Departmental expenditures summary image] (Departmental totals and line items for 2020 Actual, 2020 Budget and 2021–2025 projections are provided in the financial plan; selected totals below are from the extracted schedules.) - Development Services (Total Development Services) - 2020 Actual: 1,798,174 - 2020 Budget: 1,564,802 - 2021: 1,538,823 - 2022: 1,544,099 - 2023: 1,574,981 - 2024: 1,606,481 - 2025: 1,638,611 - Parks, Recreation & Culture (Total Recreation and Cultural Services) - 2020 Actual: 14,519,716 - 2020 Budget: 15,901,209 - 2021: 17,279,868 - 2022: 17,073,609 - 2023: 17,359,653 - 2024: 17,702,765 - 2025: 18,053,115 - Engineering — Transportation & Public Works (Total Transportation & Public Works) - 2020 Actual: 6,586,630 - 2020 Budget: 6,626,400 - 2021: 7,240,219 - 2022: 7,378,703 - 2023: 7,526,077 - 2024: 7,676,399 - 2025: 7,829,727 - Fire Protection & Emergency Measures (Total 222) - 2020 Actual (select lines shown in schedules) - Fire Administration & related totals shown across the plan with major line items and capital needs (see Capital section for Fire vehicles and stations). - Police & Bylaw Enforcement (Total Police and Bylaw Enforcement combined) - 2020 Actual: 11,807,612 - 2020 Budget: 10,194,813 - 2021: 11,899,495 - 2022: 12,677,334 - 2023: 13,508,437 - 2024: 14,334,679 - 2025: 14,990,605 - General Government (Total General Government) - 2020 Actual: 7,839,012 - 2020 Budget: 7,291,607 - 2021: 7,333,209 - 2022: 7,477,473 - 2023: 7,664,422 - 2024: (see Capital Expenditure schedule) - 2025: (see Capital Expenditure schedule) (For full line-by-line departmental budgets and staffing/cost breakdowns, refer to the detailed schedules in the plan.) ### Capital Budget (Selected Projects & Funding) Source pages: 83–106 ## Capital Budget (Selected Projects & Funding) [Image 4: Capital budget overview image] ### 2021 Capital Budget — Selected Projects (by department) (Full project listing and amounts as shown in the Capital program schedules.) - Recreation and Cultural Services (252 - Parks, Recreation & Culture) — Selected 2021 projects and amounts: - P002 - 3680 TCH: 1,500,000 - PD03 - ILBP Clubhouse: 1,400,000 - PD04 - Ernhill Park Playground: 400,000 - P006 - Bridge Crossing Bellamy to Selwyn: 60,000 - P007 - Artificial Turf at Middle School: 580,000 - P009 - Langford Lake Loop: 2,400,000 - P011 - Musco LED Field Lighting @ Westhills Stadium: 850,000 - P012 - Echo Valley Playground: 350,000 - PK99 - Jordie Lunn Bike Park: 700,000 - PK01 - Parkland Acquisition: (funding in future years) [Image 5: Recreation & Parks capital projects image] - Transportation & Public Works (selected 2021 projects) - PW01 - Engineering Vehicle Purchase: 45,000 - PW09 - Luxton - Quonset Hut: 25,000 - 5D42 - Storm Drain Stormwater Projects: 675,000 - 5109 - Traffic Signal Upgrades: 200,000 - 5113 - Sooke at Glen Lake Rd Signals: 1,004,844 - SR17 - Peatt/Brock Roundabout: 75,000 - SR76 - Millstream Rd Roundabout (51176): 1,800,000 - 5R80 - Chidlow Connector (Luxton/Sooke): 2,080,000 - SW01 - Sidewalk Infill: 300,000 [Image 6: Transportation & public works capital projects image] - General Government (selected 2021 projects) - FA08 - Admin Land Purchase: 15,850,000 - FA17 - Website Design: 30,000 - FA24 - Asset Management: 25,000 - FA25 - Fibre Network: 100,000 - FA36 - Council Video Streaming Hardware: 30,000 - FA38 - Station Avenue Cultural Precinct Revitalization: 900,000 [Image 7: General government capital projects image] - Protective Services (selected 2021 projects) - FE08 - Fire - Engine 2: 930,000 - FE14 - Fire Vehicle Replacement: 55,000 - PS02 - Police Building Improvements/Replacements: 168,000 - B103 - CREST Radio Purchase: 15,000 [Image 8: Protective services capital projects image] ### 2021 Capital Budget — Funding summary (selected) - Total 2021 Capital Expenditure (per capital program summary): 39,711,275 - (see funding source breakdown for major sources such as reserve funds, developer contributions, gas tax, grants, short-term debt, etc.) [Image 9: 2021 Capital funding sources image] ### Annual Capital Totals (from extracted schedules) | Year | Capital Total | |---:|---:| | 2021 | 39,711,275 | | 2022 | 6,777,339 | | 2023 | 7,596,023 | | 2024 | 5,459,000 | | 2025 | 5,109,000 | (Annual totals are aggregated from the department capital programs and funding schedules.) ### Departmental Capital Schedules and Funding Sources Source pages: 83–106 ## Departmental Capital Schedules and Funding Sources [Image 10: Detailed capital funding schedule image] (See detailed capital schedules for line-by-line funding sources — taxes, donated, surplus, developer contributions, gas tax, grants, ERF, capital works, DCCs, debt.) ### Options (staff recommendations) Source pages: 83–106 ## Options (staff recommendations) 1. That Council approve the 2021 – 2025 Five Year Financial Plan and direct staff to bring forward the Five Year Financial Plan Bylaw, 2021 and the 2021 Tax Rate Bylaw; OR 2. That Council direct staff to bring back a revised version of the 2021 – 2025 Five Year Financial Plan with the following amendments: a. ___________________ b. ___________________ (Options preserved verbatim.) ### Respectfully Submitted Source pages: 83–106 ## Respectfully Submitted Submitted by: Michael Dillabaugh, CPA, CA, Director of Finance Concurrence: Marie Watmough, Manager of Legislative Services Matthew Baldwin, MCIP, RPP Director of Planning Cory Manton, Manager of Parks and Recreation Michelle Mahovlich, P.Eng, P.Geo, Director of Engineering Braden Hutchins, Director of Corporate Services Darren Kiedyk, Chief Administrative Officer --- ### Appendix: Extracted Financial Schedules and Reserve Fund Impacts Source pages: 83–106 ## Appendix: Extracted Financial Schedules and Reserve Fund Impacts [Image 11: Revenues and departmental totals image] (Selected extracts of large financial schedules are provided below in original numeric form for accuracy.) ### Revenues — Total Revenues (selected row reproduced) ``` Total Revenues Actual 2020: 57,409,141 Budget 2020: 52,636,533 2021: 57,305,233 2022: 57,776,269 2023: 59,499,334 2024: 61,681,129 2025: 63,608,961 ``` [Image 12: Departmental expenditures image] ### Departmental Totals (selected lines; numeric series from the schedules) ``` Planning (Total Planning) Actual 2020: 1,056,352 Budget 2020: 1,062,141 2021: 1,045,467 2022: 1,040,876 2023: 1,061,694 2024: 1,082,928 2025: 1,104,586 Subdivision & Land Development (Total) Actual 2020: 741,822 Budget 2020: 502,661 2021: 493,356 2022: 503,223 2023: 513,288 2024: 523,553 2025: 534,024 Building Inspection (Total) Actual 2020: 729,570 Budget 2020: 836,281 2021: 876,686 2022: 873,820 2023: 891,296 2024: 909,122 2025: 927,304 Parks, Recreation & Culture (Total) Actual 2020: 10,901,124 Budget 2020: 12,282,617 2021: 12,932,396 2022: 13,183,277 2023: 13,395,812 2024: 13,663,578 2025: 13,936,699 Westshore Parks & Recreation (Total) Actual 2020: 2,668,592 Budget 2020: 2,668,592 2021: 3,397,472 2022: 2,940,332 2023: 3,013,841 2024: 3,089,187 2025: 3,166,416 Recreation Purchase of Service (Total) Actual 2020: 950,000 Budget 2020: 950,000 2021–2025: 950,000 (each year) ``` [Image 13: Transportation and public works image] ``` Engineering - Common Services (Total) Actual 2020: 1,391,223 Budget 2020: 1,607,400 2021: 1,785,719 2022: 1,815,313 2023: 1,851,620 2024: 1,888,652 2025: 1,926,425 Public Works (Total) Actual 2020: 5,074,322 Budget 2020: 4,928,000 2021: 5,317,500 2022: 5,423,650 2023: 5,531,923 2024: 5,642,361 2025: 5,755,008 Transit - Trolley Service (Total) Actual 2020: 121,085 Budget 2020: 91,000 2021: 137,000 2022: 139,740 2023: 142,535 2024: 145,385 2025: 148,293 ``` [Image 14: Protective services summary image] ``` Fire Protection & Emergency Measures (selected totals) Fire Administration & related lines show increases for 2021–2025 to support staffing and equipment. Select capital items for Fire in 2021 include: FE08 - Fire - Engine 2: 930,000 FE14 - Fire Vehicle Replacement: 55,000 FE23 - Fire - Replacement Firehall #2: 50,000 FE35 - Fire Station #2 - Exhaust Extraction: 27,000 ``` [Image 15: Police and bylaw enforcement summary image] ``` Police Services Actual 2020: 10,211,660 Budget 2020: 8,430,294 2021: 9,969,330 2022: 10,668,566 2023: 11,400,293 2024: 12,156,372 2025: 12,751,333 Bylaw Enforcement (selected lines) Actual 2020: 1,334,070 Budget 2020: 1,523,483 2021: 1,668,528 2022: 1,741,898 2023: 1,835,937 2024: 1,900,655 2025: 1,956,068 Total Police and Bylaw Enforcement (combined) Actual 2020: 11,807,612 Budget 2020: 10,194,813 2021: 11,899,495 2022: 12,677,334 2023: 13,508,437 2024: 14,334,679 2025: 14,990,605 ``` [Image 16: General government expenditures image] ``` General Government (selected totals) Legislative (Total) Actual 2020: 547,470 Budget 2020: 596,841 2021: 566,595 2022: 623,927 2023: 581,406 2024: 589,033 2025: 596,814 General Gov't Administration (Total) Actual 2020: 3,956,998 Budget 2020: 3,673,811 2021: 4,716,223 2022: 4,078,051 2023: 4,110,381 2024: 4,194,189 2025: 4,319,472 General Gov't - Other (Total) Actual 2020: 2,063,370 Budget 2020: 2,350,310 2021: 2,556,194 2022: 2,589,630 2023: 2,641,422 2024: 2,694,251 2025: 2,748,136 Total General Government (combined) Actual 2020: 7,839,012 Budget 2020: 7,291,607 2021: 7,333,209 2022: 7,477,473 2023: 7,664,422 2024: (See Capital) 2025: (See Capital) ``` ### 2021–2025 Capital Budgets (detailed funding tables available in the Plan) Source pages: 83–106 ## 2021–2025 Capital Budgets (detailed funding tables available in the Plan) [Image 17: 2021 capital budget table image] (See the Capital Budget schedules for full per-project funding source breakdowns — taxes, donated, surplus, developer contributions, gas tax, grants, ERF, capital works, DCCs, debt.) ### Reserve Fund Impacts — Year-end Balances (Summary) Source pages: 83–106 ## Reserve Fund Impacts — Year-end Balances (Summary) (Impact of the Plan on Reserves — end-of-year balances extracted from the schedules.) | Reserve / Year | End of Year 2021 Total | End of Year 2022 Total | End of Year 2023 Total | End of Year 2024 Total | End of Year 2025 Total | |---|---:|---:|---:|---:|---:| | Total (all reserves aggregated) | 25,143,963 | 23,620,950 | 24,665,566 | 28,779,062 | 34,595,973 | [Image 18: Reserve fund impacts schedules image] (Selected reserve fund end-of-year totals were taken from the extracted "Balance, end of year" rows in the reserve schedules for each plan year. Individual reserve balances for categories such as Capital Works, Equipment Replacement, Sidewalk, Infrastructure Works (Gas Tax), Sustainability Reserve, Parkland, Community Space, Police Building Capital, Roads DCC, Storm Drain DCC, Park Land DCC (old/new) and others are shown in the full schedule.) [Image 19: Reserve fund impacts final year schedule image] --- End of extracted pages 83–106 (2021 - 2025 Five-Year Financial Plan Approval).