R5-Development Cost Charge

ATTACHMENT B
THE CORPORATION OF THE TOWNSHIP OF LANGLEY
DEVELOPMENT COST CHARGE RESERVE FUND

EXPENDITURE BYLAW 2009 NO. 4739
EXPLANATORY NOTE
Bylaw No. 4739 provides for the 2009 Capital Expenditure Program from the Development
Cost Charge Reserve Fund as provided by the 2009 – 2013 Five Year Financial Plan. The
projects are for road, stormwater, sewer, water services and for parkland acquisition and
development.
The Roads, Water, Sewer, Stormwater, Parkland Acquisition and Park Development DCC
Reserves do not currently have sufficient funds to cover the expenditures included in the
2009 – 2013 Five Year Financial Plan. However, these expenditures have been included in
the DCC Expenditure Bylaw in the event that enough DCC funds are received during the
year. Projects will only proceed when sufficient funds are available.
Funds that become available in the Parkland Acquisition DCC Reserve, Water DCC Reserve
and Stormwater DCC Reserve, and Roads DCC Reserve are first directed towards payment
of the annual debt.
Presently, there are estimated expenditures under the bylaw in the amount of $26,265,977
for the Capital Carryforwards from prior years and $15,221,482 for the 2009 Current Year
Capital for a total expenditure of $41,487,459.
Should any of the above-noted monies remain unexpended at the end of the project; the
unexpended balance will be returned to the credit of the reserve fund.
ATTACHMENT B
THE CORPORATION OF THE TOWNSHIP OF LANGLEY
DEVELOPMENT COST CHARGE RESERVE FUND

EXPENDITURE BYLAW 2009 NO. 4739
WHEREAS it is deemed expedient to expend monies set aside in the Development Cost
Charge Reserve Fund established pursuant to Bylaw 1980 No. 1946 and interest earned
thereon for the following purposes:
Capital Carry 2009 Current Total Debt

Forward from Year Debt Payments and
Prior Years Payments and Capital
Capital
Roads $8,168,438 $ 827,400 $8,995,838
Stormwater 8,664,867 473,369 9,138,236
Sewer 4,811,026 346,500 5,157,526
Water 4,505,531 740,812 5,246,343
Parkland 116,115 12,833,401 12,949,516
Total $26,265,977 $15,221,482 $41,487,459
NOW THEREFORE, the Municipal Council of The Corporation of the Township of Langley, In
Open Meeting Assembled, ENACTS AS FOLLOWS:
1. This bylaw shall be cited as “Development Cost Charge Reserve Fund Expenditure
Bylaw 2009 No. 4739”.
2. There is hereby authorized to be expended from the monies set aside and any interest
earned thereon pursuant to the Bylaw entitled “Development Cost Charge Reserve Fund
Bylaw 1980 No. 1946”, a sum not exceeding Forty One Million Four Hundred Eighty
Seven Thousand Four Hundred Fifty Nine Dollars ($41,487,459) for capital improvements
and debt repayment as aforementioned.
3. Should any of the above-mentioned funds remain unexpended, after the expenditures
hereby authorized have been made, the unexpended balance shall be returned to the
credit of the said Reserve Fund.
READ A FIRST TIME the 06 day of April , 2009

READ A SECOND TIME the 06 day of April , 2009
READ A THIRD TIME the 06 day of April , 2009
RECONSIDERED AND ADOPTED the day of , 2009
Mayor Township Clerk

ATTACHMENT C
Township of Langley
2009 - 2013 Capital Plan Summary
DIVISION SUMMARY
Carryfwd New Requests Total 2009 2010 2011 2012 2013
EXPENDITURES
Corporate Administration 2,410,504 17,650,522 20,061,026 15,684,665 16,080,000 16,235,000 17,020,957

Finance 11,975 1,505,000 1,516,975 1,005,000 1,005,000 1,005,000 1,005,000
Community Development 590,656 5,000 595,656 5,000 5,000 5,000 5,000
Sub-Total General Government 3,013,135 19,160,522 22,173,657 16,694,665 17,090,000 17,245,000 18,030,957
Fire 286,159 289,700 575,859 179,700 759,700 417,000 1,757,000

Police 590,866 192,750 783,616 210,250 178,750 205,000 226,000
Recreation and Culture 11,573,394 22,630,000 34,203,394 485,000 85,000 154,000 285,000
Parks Utility Fund 1,411,866 12,924,922 14,336,788 12,334,866 12,595,192 12,708,991 12,708,991
Transportation Fund 24,027,724 56,999,341 81,027,065 3,903,079 6,798,791 7,188,002 7,849,500
Stormwater Fund 16,149,746 3,184,621 19,334,367 2,859,094 2,736,500 2,900,000 3,788,995
Sewer Fund 33,884,355 2,549,896 36,434,251 1,705,182 1,982,964 2,286,419 2,417,729
Water Fund 19,232,343 2,744,201 21,976,544 2,233,228 2,049,002 1,891,661 2,262,747
TOTAL EXPENDITURES 110,169,588 120,675,953 230,845,541 40,605,064 44,275,899 44,996,073 49,326,919
FUNDING SOURCES
Reserve Future Capital Expenditures 25,652,468 - 25,652,468 - - - -

General Revenue - 6,655,715 6,655,715 5,807,823 8,175,642 10,710,354 12,738,433
Federal/Provincial Grants 8,229,030 4,463,802 12,692,832 - - - -
DCC's 26,265,977 11,931,916 38,197,893 10,450,716 11,335,732 10,345,644 10,938,911
Capital Works Reserve 6,844,576 - 6,844,576 - - - -
Equipment Reserve 717,328 1,426,700 2,144,028 1,387,200 2,054,700 1,397,000 3,049,500
Land Reserve 4,193,494 17,450,000 21,643,494 15,000,000 15,000,000 15,000,000 15,000,000
Water/Sewer/Storm Surplus - - - - - - -
Prior Years Surplus - 9,650,070 9,650,070 - - - -
Langley City 300,576 57,750 358,326 75,250 43,750 70,000 91,000
Local Improvement Reserve 5,537,656 1,000,000 6,537,656 1,300,000 1,300,000 1,200,000 1,100,000
MFA 24,764,367 7,568,925 32,333,292 - - - -
Translink 2,489,119 24,415,000 26,904,119 - - - -
Other 5,174,996 36,056,075 41,231,071 6,584,075 6,366,075 6,273,075 6,409,075
TOTAL FUNDING SOURCES 110,169,588 120,675,953 230,845,541 40,605,064 44,275,899 44,996,073 49,326,919
ATTACHMENT C
Township of Langley
2009 Capital Projects - New Requests
DIVISION SUMMARY
CAPITAL CAPITAL FUNDING
New General Federal/ DCC's Capital Equipment Land Water/ Prior Other Total
Requests Revenue Provincial Works Reserve Reserve Sewer/Storm Year's Funding
Grants Surplus Surplus
CORPORATE ADMINISTRATION 17,650,522 648,317 580,135 - - - 15,000,000 - 915,070 507,000 17,650,522

FINANCE 1,505,000 5,000 - - - - - - 500,000 1,000,000 1,505,000
COMMUNITY DEVELOPMENT 5,000 5,000 - - - - - - - - 5,000
FIRE 289,700 57,000 - - - 232,700 - - - - 289,700
POLICE 192,750 135,000 - - - - - - - 57,750 192,750
RECREATION AND CULTURE 22,630,000 85,000 - - - - - - 7,505,000 15,040,000 22,630,000
PARKS UTILITY 12,924,922 885,931 100,000 10,149,916 - - - - 730,000 1,059,075 12,924,922
TRANSPORTATION UTILITY 56,999,341 1,511,916 3,667,000 742,500 - 1,194,000 2,450,000 - - 47,433,925 56,999,341
WATER UTILITY 2,744,200 831,033 66,667 346,500 - - - - - 1,500,000 2,744,200
SEWER UTILITY 2,549,896 703,396 - 346,500 - - - - - 1,500,000 2,549,896
STORMWATER UTILITY 3,184,621 1,788,121 50,000 346,500 - - - - - 1,000,000 3,184,621
TOTAL DIVISIONS 120,675,952 6,655,714 4,463,802 11,931,916 - 1,426,700 17,450,000 - 9,650,070 69,097,750 ##########
ATTACHMENT C
Township of Langley
CORPORATE ADMINISTRATION
IT COMPUTER CAPITAL 900,000 593,000 307,000 (1) 900,000

IT PROJECT - ERP 500,000 500,000 500,000
GENERAL LAND ACQUISITION 15,000,000 15,000,000 15,000,000
ADM CORPORATE ADM MISC 55,000 55,000 55,000
PAVE GRASSY RUNWAY 870,205 580,135 290,070 870,205
GENERAL CAPITAL CONTINGENCY 125,000 125,000 125,000
SITE REMEDIATIONS 200,000 200,000 (2) 200,000
GENERAL REVENUE CAP ADJ. 317 317 317
TOTAL CORPORATE ADMINISTRATION 17,650,522 648,317 580,135 - - - 15,000,000 - 915,070 507,000 17,650,522
OTHER:
(1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
ATTACHMENT C
Township of Langley
FINANCE
OFFICE FURNITURE/EQUIPMENT 5,000 5,000 5,000

UNIDENTIFIED EXTERNAL FUNDED PROJ. 1,000,000 1,000,000 (9) 1,000,000
UNIDENTIFIED SPECIAL PROJECTS 500,000 500,000 500,000
TOTAL FINANCE 1,505,000 5,000 - - - - - - 500,000 1,000,000 - 1,505,000
OTHER:
ATTACHMENT C
Township of Langley
COMMUNITY DEVELOPMENT
MISCELLANEOUS 5,000 5,000 5,000
TOTAL COMMUNITY DEVELOPMENT 5,000 5,000 - - - - - - - - 5,000
OTHER:
ATTACHMENT C
Township of Langley
FIRE
TRAINING GROUND EXPANSION 20,000 20,000 20,000

TURNOUT GEAR 50,000 50,000 50,000
VEHICLE REPLACEMENT 110,000 110,000 110,000
COMMUNICATION EQUIPMENT 16,400 16,400 16,400
FIREFIGHTING EQUIPMENT 56,300 56,300 56,300
PREVENTION EQUIPMENT 10,000 10,000 10,000
TRAINING EQUIPMENT 27,000 27,000 27,000
TOTAL FIRE 289,700 57,000 - - - 232,700 - - - - 289,700
OTHER:
ATTACHMENT C
Township of Langley
POLICE
GENERAL DUTY RENOVATION 165,000 107,250 57,750 (5) 165,000

NON SHARED FURN. & EQUIPMENT 27,750 27,750 27,750
TOTAL POLICE 192,750 135,000 - - - - - - - 57,750 192,750
OTHER:
ATTACHMENT C
Township of Langley
RECREATION AND CULTURE

ACA - DEHUMIDIFIER 85,000 85,000 85,000

STAIRWAY LANDING TREATMENT 40,000 40,000 (9) 40,000
ALDERGROVE POOL (PARTNERSHIP 15,000,000 15,000,000 (9) 15,000,000
FUNDING)
FUNDED CAPITAL PROJECT 7,505,000 7,505,000 7,505,000
TOTAL RECREATION AND CULTURE 22,630,000 85,000 - - - - - - 7,505,000 15,040,000 22,630,000
OTHER:
ATTACHMENT C
Township of Langley
TRANSPORTATION UTILITY FUND

New Utility Federal/ DCC's Capital Equipment Land Water/ Prior Other Total
Priority Road Network:
ASSET & INFRASTRUCTURE MANAGEMENT SYSTEM 120,000 120,000 120,000
MAJOR ROAD REPAIRS SEVERAL LOCATIONS 225,000 225,000 225,000
PAVING REPAIRS - TOWNSHIP LOCAL ROADS 170,000 170,000 170,000
PAVEMENT MANAGEMENT SYSTEMS 143,000 143,000 143,000
PAVING - 264 ST, 0 AVE TO HWY 13 200,000 200,000 200,000
PAVING- 216 ST; 76 AVE TO 83 AVE 100,000 100,000 100,000
SOUND ATTENUATION: FOREST GREEN 117,000 58,500 58,500 (8) 117,000
GLOVER ROAD/MUFFORD CRESCENT OVERPASS PH III 47,516,925 38,000 3,100,000 5,778,925 (3) 47,516,925
24,300,000 (8)
14,300,000 (9)
SNOW ICE CONTROL EQUIPMENT UPGRADE 250,000 250,000 250,000
RECONSTRUCT LANDSCAPE MEDIANS 45,000 45,000 45,000
TRANSIT IMPROVEMENTS 50,000 25,000 25,000 (6) 50,000
COMMUTER CYCLING IMPROVEMENTS 70,000 38,500 31,500 (6) 70,000
TRAFFIC SIGNALS: UNINTERRUPTIBLE POWER SUPPLY (UPS) 50,000 25,000 25,000 (6)
BATTERY BACKUP SYSTEM 50,000
MISCELLANEOUS ROADS DCC PROJECTS 750,000 7,500 742,500 750,000

OPERATION CENTRE REPAIRS 41,000 41,000 41,000
CLIMATE PROTECTION COMMUNITY PLAN 25,000 25,000 25,000
DESIGN/CONSTRUCT BRIDGE REPLACEMENT (232 ST AT 68 AVE) 1,700,000 1,700,000 (3) 1,700,000
56 AVENUE & GLOUCESTER WAY 125,000 125,000 (4) 125,000
200 ST @ 82 AVE TRAFFIC SIGNAL 90,000 90,000 (3) 90,000
CLIMATE ACTION REVENUE (CARIP) 20,000 20,000 20,000
TELEGRAPH TRAIL 2,997,000 547,000 2,450,000 2,997,000
Priority Equipment Network:

SMALL EQUIPMENT REPLACEMENT 30,000 30,000 30,000
GARAGE - EQUIPMENT TOOLS REPLACEMENT 30,000 30,000 30,000
TANDEM AXLE DUMP TRUCK - REPLACE UNIT 144 173,000 173,000 173,000
1 TON DUMP TRUCK - REPLACE UNIT 147 62,000 62,000 62,000
PICK-UP TRUCKS - REPLACE EXTENDED & COMPACT PICK-UPS 200,000 200,000 200,000
UTILITY VAN - REPLACE UNIT 427 33,000 33,000 33,000
MINI VANS - REPLACE UNITS 433 AND 446 58,000 58,000 58,000
ATTACHMENT C
Township of Langley
TRANSPORTATION UTILITY FUND

AUTOMOBILES - REPLACE UNITS 633 AND 635 80,000 80,000 80,000
PARKS TRACTOR - REPLACE UNIT 2607 50,000 50,000 50,000
BRUSHWACKER - REPLACE UNIT 1208 142,000 142,000 142,000
GARAGE WELDING TRUCK - REPLACE UNIT 216 AND 218 120,000 120,000 120,000
SANDERS - REPLACE UNITS 1520, 1521, 1522 40,000 40,000 40,000
GARAGE- EXISTING EQUIPMENT UPGRADES 50,000 50,000 50,000
ASPHALT ROLLER - REPLACE UNIT 1603 75,000 75,000 75,000
Priority Equipment Network Cont'd.:
CARGO TRAILER - REPLACE UNIT 1734 8,500 8,500 8,500

TRAILERS - REPLACE UNIT 1729 20,000 20,000 20,000
RADIOS - UPGRADE 2-WAY EQUIPMENT 15,000 15,000 15,000
PORTABLE ASPHALT ROLLER - REPLACE UNIT 1622 7,500 7,500 7,500
TOTAL TRANSPORTATION FUND 56,999,341 1,511,916 3,667,000 742,500 - 1,194,000 2,450,000 - - 47,433,925 - 56,999,341
OTHER:
ATTACHMENT C
Township of Langley
PARKS UTILITY FUND

PDD - WCP - PICNIC SHELTER / FINISHES 155,000 55,000 100,000 155,000

PDD - SPIRIT SQUARE 125,000 125,000 125,000
NEIGHBOURHOOD INITIATIVE PROGRAM 50,000 50,000 50,000
PDD - MAP - GRANDSTAND SEATING 175,000 175,000 175,000
PDD - MAP - STADIUM PERIMETER FENCING 70,000 70,000 70,000
PDD - MAP- STADIUM SCOREBOARD 50,000 50,000 50,000
PDD - MOTORIZED VESSEL LAUNCH PLNG. 50,000 50,000 50,000
PDD - TRANS CDA TRAIL ON BEDFORD CHANNEL 80,000 80,000 80,000
PDD - DEREK DOUBLEDAY SUSTAINABLE 60,000 60,000 60,000
HORTICULTURE CENTRE PLANNING
PDD - WCP - PARKING DESIGN 60,000 60,000 60,000
PDD - WCP - WBY FIELD 2 DESIGN 65,000 65,000 65,000
PDD - YORKSON PHASE I PLAYGROUND 45,000 45,000 45,000
PDD - WCP - SAND VOLLEYBALL COURTS 80,000 80,000 80,000
STREET TREE PLANTING NRD 50,000 50,000 (4) 50,000
PKS NRD STREET TREE PLANT STAFF 9,075 9,075 (4) 9,075
PKS DCC RELATED STAFFING 149,916 149,916 149,916
PARK LAND PROPERTY ACQUISITION 10,000,000 10,000,000 10,000,000
PDD - MAP TRACK SURFACE REPLACEMENT 650,000 650,000 650,000
UNIDENTIFIED EXTERNAL FUNDED PROJECT 1,000,000 1,000,000 (9) 1,000,000
TOTAL PARKS UTILITY 12,924,922 885,931 100,000 10,149,916 - - - - 730,000 1,059,075 12,924,922
OTHER:
ATTACHMENT C
Township of Langley
STORMWATER UTILITY FUND

CAPITAL
MISC DRAINAGE REPAIRS 300,000 300,000 300,000

DRAINAGE IMPROVEMENTS: 16 AVE AT 272 ST 20,000 20,000 20,000
STORM SEWER UPGRADE: 72 AVE AT 208 ST 165,000 165,000 165,000
REPLACE BOULEVARD PIPE - 206 ST AT 24 AVE 275,000 275,000 275,000
UPSIZE BOX CULVERT: 56 AVE AT 230 ST 475,000 475,000 475,000
CULVERT 7300 BLOCK OF 256 ST 75,000 75,000 75,000
STREAM RESTORATION: HOWES CREEK 50,000 50,000 50,000
MISCELLANEOUS STORMWATER DCC PROJECTS 350,000 3,500 346,500 350,000
DYKING 400,000 400,000 400,000
YORKSON CREEK MONITORING 50,000 50,000 50,000
GENERAL REVENUE CAP ADJ. (379.00) (379.00) (379.00)
TOTAL STORMWATER FUND 3,184,621 1,788,121 50,000 346,500 - - - - 1,000,000 3,184,621
OTHER:
ATTACHMENT C
Township of Langley
WATER UTILITY FUND

CAPITAL
WATER MANAGEMENT IMPLEMENTATION PLAN 62,000 62,000 62,000

ALDERGROVE WTP - REPLACE PIPE 95,000 95,000 95,000
ENERGY RECOVERY SYSTEM ALDERGROVE WATER 100,000 33,333 66,667 100,000
TREATMENT PLANT
SCADA SYSTEMS UPGRADES 612,200 612,200 612,200
MISCELLANEOUS WATER DCC PROJECT 350,000 3,500 346,500 350,000
WATER LOCAL AREA SERVICE 500,000 500,000 (7) 500,000
TOTAL WATER FUND 2,744,200 831,033 66,667 346,500 - - - - - 1,500,000 2,744,200
OTHER:
ATTACHMENT C
Township of Langley
SEWER UTILITY FUND

CAPITAL
SEWAGE PUMP REPLACEMENT 100,000 100,000 100,000

POWER OUTAGE MITIGATION 130,000 130,000 130,000
SCADA SYSTEM UPGRADE 135,000 135,000 135,000
LOCAL AREA SERVICE PROGRAM 500,000 500,000 (7) 500,000
MISCELLANEOUS SANITARY SEWER DCC PROJ. 350,000 3,500 346,500 350,000
SANITARY ODOUR CONTROL 155,000 155,000 155,000
INFLOW & INFILTRATION INSPECTION/REDUCTION 155,000 155,000 155,000
GENERAL REVENUE CAP ADJ. (104) (104) (104)
TOTAL SEWER FUND 2,549,896 703,396 - 346,500 - - - - - 1,500,000 2,549,896
OTHER:
REPORT TO
MAYOR AND COUNCIL
PRESENTED: APRIL 6, 2009 - REGULAR MEETING REPORT: 09-43

FROM: FINANCE DIVISION FILE: 1700-60
1840-30
SUBJECT: 2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and
2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW
RECOMMENDATION(S):
That Council give first, second and third reading to the Langley 2009 – 2013 Five Year Financial
Plan Bylaw 2009 No. 4738; and further
That Council give first, second and third reading to the Development Cost Charge Reserve
Fund Expenditure Bylaw 2009 No. 4739.
EXECUTIVE SUMMARY:
The Community Charter requires Council to adopt the Langley 2009 – 2013 Five Year Financial
Plan Bylaw before the Annual Tax Rates Bylaw and no later than May 14, 2009. The Five
Year Financial Plan Bylaw No. 4738 will establish the budget for revenues, expenditures, and
transfers for 2009 – 2013 for the Township’s funds.
The 2009 operating budget includes non-discretionary adjustments for salary and wage
increases for staff, annualization of costs pertaining to 2008 new programs and/or services,
contract commitments and minor inflationary adjustments for such items as natural gas and
electricity. The only service enhancement is the implementation of full time fire service at
Walnut Grove Fire-hall.
The 2009 Township budget reflects a 5% property tax and levy rate increase for all funds except
for the Solidwaste (garbage collection) which is slightly higher to fund the increased new
garbage collection contract. The 2009 revenue increase was achieved through a reduction of
funding to capital projects elimination of some vacant staff positions and other measures in
order to reduce the impact of the major cost drivers.
For 2009, the impact to a typical household with all services and with property assessed at
approximately $473,000 is an increase of $121 for the year or $10 per month. The total
municipal bill for this household receiving all services increases from $2,021 in 2008 to $2,142
in 2009; and for a household not receiving water, sewer or garbage collection the municipal bill
increases from $1,283 in 2008 to $1,347 in 2009. Fire, Police and Transportation account for
the majority of the tax increase.
In the table below, showing the 2009 property tax and levy increase allocation, universal
services are paid for by all taxpayers while user pay services are only paid for by those who
subscribe to the particular service.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and
Page 2 . . .
Universal Service Annual Increase Monthly Increase

Parks $ 4 $0.33
Transportation (roads) $ 11 $0.92
Stormwater $ 4 $0.33
General Tax - Fire $ 25 $2.08
General Tax - Police $ 26 $2.17
General Tax - All Other $ (6) $(0.50)
Total $ 64 $ 5.33
User Pay Service Annual Increase Monthly Increase

Water $ 15 $1.25
Sewer $ 15 $1.25
Solidwaste (garbage collection $ 27 $2.25
Total $ 57 $ 4.75
In accordance with the Community Charter disclosure requirements, the Langley 2009 – 2013
Five Year Financial Plan Bylaw 2009 No. 4738 will also discloses the following information:
• the proportions of revenue proposed to come from the various funding sources
• the distribution of property taxes among property classes; and
• the use of permissive tax exemptions.
In addition, Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw
authorizing the expenditure of funds from the DCC Reserve. Development Cost Charge
Reserve Fund Bylaw 2009 No. 4739 will authorize the expenditure of funds from the
Development Cost Charge Reserve for 2009 DCC capital projects as well as DCC capital
projects in progress from prior years (carryforwards).
PURPOSE:
The purpose of this report is to bring forward the 2009 – 2013 Five Year Financial Plan and the
2009 Development Cost Charge Expenditure Bylaws for the first three readings.
Page 3 . . .
DISCUSSION/ANALYSIS:
2009 – 2013 Five Year Financial Plan
The 2009 – 2013 Five Year Financial Plan was developed based on resolutions and information
from various discussions with Council and the Finance Committee. Council received the results
of the public consultation on the 2009-2013 Financial Plan on April 3, 2009 and is scheduled to
hear more input at the Council meeting on April 6, 2009.
The 2009 – 2013 Five Year Financial Plan includes property tax growth for 2009, from new
construction, estimated at $2.06 million, one-time adjustments and operating carryforwards
representing projects and programs in progress to be completed in 2009. A listing of the 2009
Capital requests is attached as Attachment “C”.
Parks Utility is a new utility being proposed in 2009. The utility includes all park design,
acquisition, maintenance and any other related activities such as trails, park amenities, and
boulevard trees. Major funding is through property tax revenue based on property assessments
as these are universal services. The establishment of the Parks Utility enables the Township to
better communicate with taxpayers through isolating the cost of providing this service.
The 2009 Provisional Operating and Capital budget reflects non-discretionary expenditures
identified for 2009 based on ongoing contracts and implementation of a new fire hall as
approved by Council in 2008. Revenues are reflected based on a 5.0% property tax and levy
increase for 2009 plus funding from new construction projected at a growth rate of 2.0 % for
property tax assessments and 3% growth factor for water, sewer and solid waste.
Major incremental cost drivers for the 2009 Budget include the following:
Amount
Salary, Wages, Benefits & other $ 3,589,000
Firehall to full time service - salaries $ 1,376,000
Other contract cost increases & utilities $ 1,414,000
Policing contract increase $ 1,355,000
Garbage collection contract increase $ 1,200,000
Recycling contract increase $ 1,200,000
Sewer Levy/Water purchase/Provision for debt $ 979,000
Total $11,113,000
Property Taxation
The household impact of a 5% increase on property taxes & levies for a property assessed at
$473,000 receiving all utility services is an additional $121 for the year of $10 per month. The
total municipal bill for a household receiving all services increases from $2,021 to $2,142 per
year or $179 per month. For a property not receiving water, sewer and garbage collection
services the additional cost is $64 for the year or $5 per month and the total municipal bill
increases from $1,283 to $1,347 per year or $112 per month.
Page 4 . . .
2009 Capital Program Requests

The 2009 Capital Budget also has significant budget pressures. The main cost driver for the
Capital Budget is the escalation in the construction index in recent years. The construction index
has increased 47% between 2002 and 2007 and was not expected to decrease to the previous
3% per year level until 2011. The impact on our capital program has been significant in that our
revenue sources for capital have not increased at the same rate as the construction index. This
is especially true for Development Cost Charge projects where the DCC rates increases have
been significantly lower than the construction index increases. There are currently not enough
funds in the DCC reserves to fund the committed DCC capital program; therefore some projects
are on hold until there are enough funds for the projects.
Capital Funding
Capital projects are only partially funded from General and Utility Funds revenues with the
majority of the funding coming from sources such as reserves and surplus, development cost
charges receipts, senior government grants, local area service funds and as a last resort from
debt financing.
Debt financing is a viable method of funding long term capital projects which provide a benefit to
current and future taxpayers. This method ensures that all that will benefit will pay for the
projects over time. It is difficult to save for large infrastructure projects, therefore borrowing
ensures that required infrastructure is not unreasonably delayed and the annual payments are
manageable. The debt servicing, principal and interest, cost for $10 million borrowed for 20
years is $940,000 per year.
The table below shows potential debt reflected in the 2009 to 2013 Five Year Financial Plan for
various capital projects. The amounts for the years subsequent to 2009 and 2010 are potential
debt which can be borrowed externally or internally and which will be decided upon in future
years.
Carryforward
Potential Debt in $000’s 2009 2010 2011 2012 2013
from 2008
Transportation 4,763,367 7,568,925 - - - -
Sewer 8,500,000 - - - - -
Water 4,500,000 - - - - -
Stormwater 7,001,000 - - - - -
Total Potential Debt 24,764,367 7,568,925 - - - -
The new Public Sector Accounting Board recommendations for accounting for tangible capital
assets now requires us to record all tangible assets on the balance sheets, amortize all tangible
assets and record the amortization expense on the income statement. The amortization
expense is comparable to putting money aside in reserves for future capital renewal or
replacement. Staff are working on implementing these guidelines and will report to Council
when the work is completed.
New Community Charter requirements for Financial Planning

New financial planning requirements introduced for the 2008 Financial Plan will continue to be
phased in over the next few years as Council and staff review current policies and practices.
The disclosure requirements are as follows:
Page 5 . . .
The financial plan must set out the objectives and policies of the municipality for the
planning period in relation to the following:
(a) for each of the funding sources (property value taxes, parcel taxes, fees other
sources, and borrowing), the proportion of total revenue that is proposed to come from
that funding source
(b) the distribution of property value taxes among the property classes that may be
subject to the taxes
(c) the use of permissive tax exemptions
The data presented below, which will form part of the Langley 2009 – 2013 Five Year Financial
Plan Bylaw 2009 No. 4738, is based on past practices and discussion on changes to these
established allocations will follow in future budget sessions.
Proportion of total revenue
Operating Budget Capital Budget

Revenue Source
Funding Sources Funding Sources
Property taxes 35% 3%
Utility Levies 16% 1%
User fees and charges 25% 0%
Other sources 24% 79%
Proceeds from borrowing 0% 17%
Total 100% 100%
The proportion of total revenue raised from each funding source in 2009 is presented in the
table above. Property taxes form the greatest proportion of the operating revenue for the
Township. Property taxes provide a stable and consistent source of revenue for many services
that are difficult or undesirable to fund on a user-pay basis. These include services such as fire
protection, policing services, transportation and so forth. For these reasons, property taxation
will continue to be the major source of the Township’s revenue.
User fees and charges is the second largest portion of general operating revenue. Many
Township services, such as water, sewer, and garbage collection are charged on a user-pay
basis which ensures they are paid for by the taxpayers receiving these services.
Distribution of 2009 property taxes among the various property classes
Property Property tax

Property Class Description
Class Revenue %
1 Residential 60.54%
2 Utilities 1.22%
4 Major Industry 0.26%
5 Light Industry 6.88%
6 Business 29.97%
8 Recreation 0.39%
9 Farm 0.74%
Total 100.00%
Page 6 . . .
The distribution of property tax revenue among the various property classes is presented in the
table above. The practice of Council has been to set tax rates in order to maintain reasonable
tax stability in compliance with the Community Charter. This is accomplished by maintaining the
proportionate relationship provided above between the property classes. (Property classes are
defined and values determined by the British Columbia Assessment).
Use of Permissive Tax Exemptions

The total revenue foregone for permissive exemptions granted for the 2009 taxation year is
approximately $185,000. These permissive exemptions support Council policy that grants
permissive exemptions only to those not-for-profit organizations that provide a valuable service
to the community. The Township’s permissive exemption policy and practice provides
permissive exemption for bona fide community halls; community halls or facilities operated by
charitable and other not-for-profit organizations; religious institutions and private schools; and
heritage properties.
Development Cost Charges Reserves and Expenditures

Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw authorizing the
expenditure of funds from the DCC Reserve. Development Cost Charge Reserve Fund Bylaw
2009 No. 4739 will authorize the expenditure of funds from the Development Cost Charge
Reserve for 2009 DCC capital projects as well as DCC capital projects in progress from prior
years (carryforwards).
Respectfully submitted,
Hilary Tsikayi
DIRECTOR
for
FINANCE DIVISION
ATTACHMENT “A” Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738
ATTACHMENT “B” Development Cost Charge Reserve Fund Expenditure

Bylaw 2009 No. 4739
ATTACHMENT “C” 2009 Capital Requests and Funding Sources

and 2010 – 2013 Capital funding envelopes

R5-Development Cost Charge

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

R5-Development Cost Charge

Uploaded by

Copyright:

Available Formats

ATTACHMENT B

THE CORPORATION OF THE TOWNSHIP OF LANGLEY

DEVELOPMENT COST CHARGE RESERVE FUND

THE CORPORATION OF THE TOWNSHIP OF LANGLEY

DEVELOPMENT COST CHARGE RESERVE FUND

Capital Carry 2009 Current Total Debt

READ A FIRST TIME the 06 day of April , 2009

Mayor Township Clerk

Carryfwd New Requests Total 2009 2010 2011 2012 2013

Corporate Administration 2,410,504 17,650,522 20,061,026 15,684,665 16,080,000 16,235,000 17,020,957

Fire 286,159 289,700 575,859 179,700 759,700 417,000 1,757,000

TOTAL EXPENDITURES 110,169,588 120,675,953 230,845,541 40,605,064 44,275,899 44,996,073 49,326,919

Reserve Future Capital Expenditures 25,652,468 - 25,652,468 - - - -

CORPORATE ADMINISTRATION 17,650,522 648,317 580,135 - - - 15,000,000 - 915,070 507,000 17,650,522

IT COMPUTER CAPITAL 900,000 593,000 307,000 (1) 900,000

OFFICE FURNITURE/EQUIPMENT 5,000 5,000 5,000

TOTAL FINANCE 1,505,000 5,000 - - - - - - 500,000 1,000,000 - 1,505,000

MISCELLANEOUS 5,000 5,000 5,000

TOTAL COMMUNITY DEVELOPMENT 5,000 5,000 - - - - - - - - 5,000

TRAINING GROUND EXPANSION 20,000 20,000 20,000

TOTAL FIRE 289,700 57,000 - - - 232,700 - - - - 289,700

GENERAL DUTY RENOVATION 165,000 107,250 57,750 (5) 165,000

TOTAL POLICE 192,750 135,000 - - - - - - - 57,750 192,750

RECREATION AND CULTURE

ACA - DEHUMIDIFIER 85,000 85,000 85,000

TOTAL RECREATION AND CULTURE 22,630,000 85,000 - - - - - - 7,505,000 15,040,000 22,630,000

TRANSPORTATION UTILITY FUND

MISCELLANEOUS ROADS DCC PROJECTS 750,000 7,500 742,500 750,000

Priority Equipment Network:

TRANSPORTATION UTILITY FUND

CARGO TRAILER - REPLACE UNIT 1734 8,500 8,500 8,500

PARKS UTILITY FUND

PDD - WCP - PICNIC SHELTER / FINISHES 155,000 55,000 100,000 155,000

STORMWATER UTILITY FUND

MISC DRAINAGE REPAIRS 300,000 300,000 300,000

TOTAL STORMWATER FUND 3,184,621 1,788,121 50,000 346,500 - - - - 1,000,000 3,184,621

WATER UTILITY FUND

WATER MANAGEMENT IMPLEMENTATION PLAN 62,000 62,000 62,000

TOTAL WATER FUND 2,744,200 831,033 66,667 346,500 - - - - - 1,500,000 2,744,200

SEWER UTILITY FUND

SEWAGE PUMP REPLACEMENT 100,000 100,000 100,000

TOTAL SEWER FUND 2,549,896 703,396 - 346,500 - - - - - 1,500,000 2,549,896

MAYOR AND COUNCIL

PRESENTED: APRIL 6, 2009 - REGULAR MEETING REPORT: 09-43

Universal Service Annual Increase Monthly Increase

User Pay Service Annual Increase Monthly Increase

2009 Capital Program Requests

Total Potential Debt 24,764,367 7,568,925 - - - -

New Community Charter requirements for Financial Planning

Proportion of total revenue

Operating Budget Capital Budget

Distribution of 2009 property taxes among the various property classes

Property Property tax

Use of Permissive Tax Exemptions

Development Cost Charges Reserves and Expenditures

ATTACHMENT “B” Development Cost Charge Reserve Fund Expenditure

ATTACHMENT “C” 2009 Capital Requests and Funding Sources

You might also like