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HomeMy WebLinkAboutPost-Meeting Agenda Package - CoW_Dec02_2025COMMITTEE OF THE WHOLE POST-MEETING AGENDA Tuesday, December 2, 2025, 8:30 a.m. 1600 2nd Street NE Three Hills, AB T0M 2A0 https://www.youtube.com/@kneehillcounty48 Pages 1.Call to Order 1.1 Approval of Agenda 1.2 Approval of Minutes 1.2.1 Approval of the September 16, 2025 COW Meeting Minutes 2 2.New Business 2.1 2025 Third Quarter Variance Report 6 2.2 Environmental Services Overview 19 2.3 Policy Review Schedule 2026-2029 44 2.4 Road Committee Policy Creation 49 3.Closed Session 4.Adjournment Committee of the Whole Minutes September 16, 2025, 8:30 a.m. 1600 2nd Street NE Three Hills, AB T0M 2A0 Council Present: Faye McGhee, Deputy Reeve Debbie Penner, Councillor Jerry Wittstock, Councillor Carrie Fobes, Councillor Laura Lee Machell-Cunningham, Councillor Wade Christie, Councillor Kenneth King, Reeve Staff Present: Mike Haugen, Chief Administrative Officer Mike Ziehr, Director of Infrastructure Kevin Gannon, Director of Community Services Theresa Cochran, Director of Corporate Services Marika Von Mirbach, Manager of Financial Planning Cody Dale-McNair, Asset Manager Carolyn Van der Kuil, Legislative Services Manager Rajeana Nyman, Property Tax & Utilities Administrator Ming Hong, Peace Officer Amber Hay, Peace Officer _____________________________________________________________________ 1. Call to Order Deputy Reeve McGhee called the meeting to order at 8:30 a.m. 1.1 Approval of Agenda Additions to the Agenda: 4.0 Closed Session 4.2 Disclosure harmful to Personal Privacy (ATIA-Section 20) 4.3 Disclosure harmful to Third Party (ATIA-Section 19) Resolution: 165/25 Moved by: Councillor Christie That the Committee of the Whole approve the agenda as amended. CARRIED UNANIMOUSLY Page 2 of 51 September 16, 2025 __________Initials 2 1.2 Approval of Minutes 1.2.1 Approval of the June 17, 2025, COW Meeting Minutes Resolution: 166/25 Moved by: Reeve King That the Committee of the Whole approves the adoption of the minutes of the June 17, 2025, Committee of the Whole meeting, as presented. CARRIED UNANIMOUSLY 3. New Business 3.1 Protective Services and RCMP Quarterly Report Resolution: 167/25 Moved by: Councillor Cunningham That the Committee of the Whole recommend to Council to accept the Protective Services Report September 2025 as presented. CARRIED UNANIMOUSLY 3.2 2026 Project Pre-Approvals The Chair called for a recess at 9:50 a.m. and called the meeting back to order at 10:15 a.m. with all previously mentioned members present. Resolution: 168/25 Moved by: Councillor Wittstock That the Committee of the Whole recommend to Council to approve the proposed project pre-approvals, as presented. CARRIED 3.3 2026 Capital Equipment Plan The Chair called for a recess at 10:53 a.m. and called the meeting back to order at 11:03 a.m. with all previously mentioned members present. Resolution: 169/25 Moved by: Reeve King That the Committee of the Whole recommend to Council to approve a draw of $5,256,000 from the Capital Equipment Reserve to fund Capital Equipment Plan purchases for 2026, including down payme nts made prior to January 1, 2026, as required. CARRIED Page 3 of 51 September 16, 2025 __________Initials 3 Resolution: 170/25 Moved by: Councillor Wittstock That the Committee of the Whole recommend to Council to consider contributions of $3,600,000 to the Capital Equipment Plan reserve during 2026 operating budget deliberations. CARRIED 3.4 Policy 16-20, Utility Billing The Chair called for a recess at 11:52 a.m. and called the meeting back to order at 12:40 p.m. with all previously mentioned members present. Resolution: 171/25 Moved by: Reeve King That the Committee of the Whole recommend to Council to update Policy 16-20 in alignment with today’s discussion. CARRIED UNANIMOUSLY Resolution: 172/25 Moved by: Councillor Christie That the Committee of the Whole recommend to Council to request Administration to bring back further information regarding our water systems to a future Committee of the Whole Meeting. CARRIED UNANIMOUSLY 3.5 Policy 15-2, Special Occasion & Milestone Recognition Resolution: 173/25 Moved by: Councillor Cunningham That this meeting goes into closed session at 1:33 p.m. for the following reason(s).  Harmful to Personal Privacy (ATIA-Section 20) CARRIED UNANIMOUSLY Resolution: 174/25 Moved by: Councillor Christie That Council return to open meeting at 1:35 p.m. CARRIED UNANIMOUSLY Page 4 of 51 September 16, 2025 __________Initials 4 1:35 p.m. - meeting recessed to allow return of public. 1:36 p.m. - meeting resumed. Resolution: 175/25 Moved by: Councillor Penner That the Committee of the Whole recommend to Council to approve the Special Occasion & Milestone Recognition Policy, as amended. CARRIED UNANIMOUSLY 4. Closed Session The Chair called for a recess at 1:40 p.m. and called the meeting back to order at 1:52 p.m. with all previously mentioned members present. Resolution: 176/25 Moved by: Councillor Cunningham That this meeting goes into closed session at 1:52 p.m. for the following reason(s):  Disclosure Harmful Personal Privacy (ATIA-Section 20)  Disclosure Harmful Personal Privacy (ATIA-Section 20)  Disclosure Harmful to Third Party (ATIA-Section 19) CARRIED UNANIMOUSLY Resolution: 177/25 Moved by: Councillor Christie That Council return to open meeting at 2:20p.m. CARRIED UNANIMOUSLY 2:21 p.m. - meeting recessed to allow return of public. 2:22 p.m. - meeting resumed. 5. Adjournment The meeting adjourned at 2:23 p.m. Faye McGhee, Deputy Reeve Mike Haugen, CAO Page 5 of 51 Committee of the Whole Discussion Report Page 1 of 7 Version: 2023-01 Subject: 2025 Third Quarter Variance Report Meeting Date: Tuesday, December 2, 2025 Prepared By: Marika von Mirbach, Manager of Financial Planning Presented By: Marika von Mirbach, Manager of Financial Planning STRATEGIC PLAN ALIGNMENT: (Check all that apply) ☒ ☒ ☒ ☒ ☒ High Quality Infrastructure Economic Resilience Quality of Life Effective Leadership Level of Service RELEVANT LEGISLATION: Provincial Financial affairs of the municipality are governed by the Municipal Government Act Council Bylaw/Policy: Internal policy states that Corporate Services will provide Council with a report for the Second Quarter, Third Quarter, and Fourth Quarter. BACKGROUND/PROPOSAL: Council receives quarterly financial reports during the year. These reports are intended to inform Council of financial transactions to date and how expenditure, revenue, and other financial indicators compare to the annual operating budget and plan that Council previously approved. The purpose of this report is to:  Report on the 2025 Operating Budget performance to date.  Report on the status of all approved 2025 Operating Projects.  Report on the status of all approved 2025 Capital Projects.  Provide other supplementary information on key financial indicators for the municipality. This report is for the period ending September 30, 2025 (Third Quarter). DISCUSSION/OPTIONS/BENEFITS/DISADVANTAGES/OTHER CONSIDERATIONS: The County is required under the Municipal Government Act (MGA) to approve both an Operating and Capital budget which are balanced and fully funded. To achieve this, the budget is prepared on a fiscal viability basis and is monitored and controlled to achieve the desired outcome of a balanced budget. As such, all budgeted revenues must equal budgeted expenditures. The budgeting process allows municipalities to prioritize projects, programs, and service levels based on anticipated revenue and expenses. A municipality’s annual budget routinely consists of two components:  The Operating Budget plans for a municipality’s day-to-day expenditures (e.g., salaries, wages, benefits, heat, electricity, and maintenance of buildings and infrastructure, etc.).  The Capital Budget plans for the purchase and financing of assets or improvement of infrastructure (e.g., roads, water and wastewater facilities, county facilities, major projects, etc.) Page 6 of 51 Committee of the Whole Discussion Report Page 2 of 7 Version: 2023-01 This RFD includes the following Financial Reports:  Operating Budget Summary by Function (Appendix A)  Operating Budget Summary by Department (Appendix B)  Operating Project Summary (Appendix C)  Capital Project Summary (Appendix D)  Cash and Investment Summary (Appendix E)  Reserve Continuity Schedule (Appendix F) Operating Budget Summary by Function (Appendix A) Appendix A provides Council with a corporate summary of the Operating Budget performance for the nine months ending September 30, 2025, and explains unfavourable or favourable corporate results forecasted to year-end. Favourable results refer to revenues which have been received at a level above the budgeted amount or expenditures which have been incurred at lower levels than were budgeted. Unfavourable results refer to revenues which have been received at lower levels than the budgeted amount, or expenditures which have been incurred at higher levels than were budgeted. This section of the report will focus on Appendix A, which provides operating results by classifying the revenue source or nature of expenditure. Appendix B, presented by organizational unit, provides information on each department's individual performance; a high-level summary of the driving factors behind departmental results is also included within this report. The total net forecasted revenue/expenditure year-end result anticipates a surplus of $2,125,806. Of this forecasted surplus, $929,930 ($1,610,687 year-end variance less second quarter reserve contribution of $680,757) or 43.74% relates to the receipt of unbudgeted funds from investment revenues; this aligns with the preliminary reserve strategy presented to Council in October of 2023. An additional $246,931 ($1,367,829 year-end variance less second quarter reserve contributions of $1,120,898) or 11.62% relates to the receipt of unbudgeted funds for the sale of capital equipment. The remaining projected surplus on the core operating budget is $948,945, representing a 2.95% variance from the budget overall. Revenue Summary - $3,018,263 favourable forecasted to the end of the year The driving factors of the favourable revenue variance are: i. Licenses and Permits - $18,452 unfavourable, relates to planning and development permits. ii. Operating Grants - $7,500 unfavourable relates to a decrease in ASB grant support from the province. iii. Other Revenue - $47,468 unfavourable which primarily relates to industrial water licensing fees, which have been under historical amounts this year. iv. Sale of Goods and Services - $50,845 favourable, consisting of:  $97,000 favourable related to water charges.  $16,000 favourable related to campgrounds.  $10,000 favourable for planning department fees.  $6,000 favourable in peace officer call-out revenue.  $6,000 favourable in waste charges.  $4,000 favourable in various other revenues, including: safety codes, cemeteries, paid parking, map sales, bylaw enforcement, weed inspections, oilfield permitting, and scrap metal sales.  $72,000 unfavourable in bulk water sales.  $16,000 unfavourable for dust control revenues. Page 7 of 51 Committee of the Whole Discussion Report Page 3 of 7 Version: 2023-01 v. Sales to Other Governments - $31,421 unfavourable, consisting of:  $18,000 favourable related to unbudgeted transfer site agreements.  $30,000 favourable for the Aqua 7 contract.  $75,000 unfavourable due to the Carbon management services contract not proceeding.  $4,000 unfavourable related to various revenues, including dispatch services, emergency management reimbursements, and peace officer contracts. vi. Rental Income - $2,463 unfavourable related to building rentals. vii. Penalties and Fines - $84,435 favourable related to penalties on property taxes due to higher than anticipated arrears balances. viii. Property Taxes - $15,892 unfavourable related to assessment adjustments. ix. Special Taxes and Frontage - $27,663 favourable, including:  $39,000 favourable related to riser connections, which are not included in the budget and are typically contributed to reserves annually during fourth-quarter reporting.  $11,000 unfavourable due to adjustments in the Trochu special levy, which aligns with the associated bylaw and the actual payment in 2024. x. Return on Investments - $1,610,687 favourable. This variance aligns with the preliminary reserve strategy presented to Council in October of 2023, whereby investment returns are intended to be utilized as a reserve funding mechanism rather than an operating budget funding source. During the Second Quarter Variance Report, Council motioned to contribute $680,757 of this variance to reserves, representing the income above the expected amount as of June 30, 2025. This is reflected under expenditures as a Contribution to Reserves. xi. Capital Equipment Plan Sales - $1,367,829 favourable for the sale of capital equipment. During the Second Quarter Variance Report, Council motioned to contribute $1,120,898 to the Capital Equipment Plan Reserve, which is reflected under expenditures as a Contribution to Reserves. All other revenue streams align with expectations; no significant year-end variances are anticipated. Expense Summary $892,457 unfavourable forecasted to the end of the year. The driving factors of the favourable expenditure variance are: i. Contract Goods and Services - $315,749 favourable. This variance has several contributing factors, including:  $68,000 favourable related to professional fees, a portion of this is due to a reimbursement by the AUC for legal fees.  $63,000 favourable related to training, conferences, and memberships.  $48,000 favourable for advertising and PR.  $41,000 favourable for major maintenance.  $25,000 favourable for waste collection fees.  $20,000 favourable for the public land mowing contract.  $18,000 favourable for building repair and maintenance initiatives.  $13,000 favourable for freight and postage.  $12,000 favourable for land care programming.  $9,000 favourable for IT contracts.  $8,000 favourable for inspection services.  $6,000 favourable for election expenses.  $4,000 favourable for payment services.  $8,000 favourable in miscellaneous items across departments, including licenses and permits, contracted grounds maintenance, land and building rentals, equipment rentals, and urban garbage site expenses.  $16,000 unfavourable for contracted vehicle and equipment maintenance.  $7,000 unfavourable for Council training and conferences.  $4,000 unfavourable for insurance. Page 8 of 51 Committee of the Whole Discussion Report Page 4 of 7 Version: 2023-01 ii. Materials, Goods, Supplies, and Utilities - $247,922 favourable. This variance has a number of contributing factors, including:  $147,000 favourable related to shop supplies for maintenance on County vehicles and equipment.  $69,000 favourable for fuel.  $59,000 favourable for general goods, small tools, and supplies across all departments.  $35,000 favourable for road maintenance supplies  $22,000 favourable for utilities.  $18,000 favourable for steel products like culverts and grader blades.  $11,000 favourable for utility department supplies.  $100,000 unfavourable for water for resale.  $13,000 unfavourable for dust control chemicals. iii. Salaries and Wages - $274,370 favourable. This includes:  $145,000 favourable due to the Carbon management services contract not proceeding.  $129,000 favourable related to core salaries, group benefits, seasonal wages, overtime and employee turnover. iv. Provision for Allowances - $37,980 favourable relates to tax write-offs due to uncollectable accounts. v. Purchases from Other Governments - $9,545 unfavourable relates to an unbudgeted Drumheller Waste Commission payment increase. vi. Transfer to Other Governments - $17,236 favourable includes variances for fire agreements and the Trochu special levy. vii. Transfer to Individuals and Organizations - $25,484 favourable relates to grant programming not anticipated to be fully utilized. viii. Contributions to Reserves - $1,801,655 unfavourable reflects as an unfavourable variance but represents reserve contributions - effectively contributions to County savings - made by Council motion during the Second Quarter Variance report, which reflect re venues in excess of budget for investment returns and the sale of capital equipment. All other expenditure classes align with expectations; no significant year -end variances are anticipated. Operating Budget Summary by Department (Appendix B) Whereas Appendix A discussed the operational results by classification of revenue or nature of expenditure, Appendix B provides an overview of operational results by department. This section will highlight key trends affecting each department's year-end forecast. Council  Revenues - N/A  Expenses - $35,548 favourable relates to favourable variances in contracted services, transfers to other governments, and transfers to individuals and organizations, with an offsetting unfavourable variance in salaries. Corporate Items  Revenues - $3,042,965 favourable includes favourable variances in return on investments, capital equipment sales and penalties and fines.  Expenses - $1,812,401 unfavourable relates to reserve contributions made in association with the Second Quarter variance report because of favourable variances in return on investments and capital equipment plan sales. Page 9 of 51 Committee of the Whole Discussion Report Page 5 of 7 Version: 2023-01 Office of the CAO  Revenues - $75,000 unfavourable relates to the Carbon management services contract not proceeding.  Expenses - $115,644 favourable primarily relates to the Carbon management services contract not proceeding. Corporate Services  Revenues - N/A  Expenses - $160,637 favourable includes variances in professional fees, contracted services, materials, and salaries and benefits. Transportation  Revenues - $73,417 unfavourable relates to industrial water licensing fees and dust control revenues.  Expenses - $319,200 favourable primarily relates to variances in major maintenance, shop supplies, fuel, and salaries. Environmental Services  Revenues - $114,098 favourable relates to water connection fees, the sale of water, and sales to other governments.  Expenses - $12,121 favourable includes favourable variances in contracted services, salaries, materials, and supplies, which are partially offset by an unfavourable variance in the water purchased for resale. Facilities  Revenues - N/A  Expenses - $26,722 favourable includes favourable variances in contracted services, salaries and materials. Enforcement  Revenues - $6,595 unfavourable relating to peace officer callout services.  Expenses - $21,162 favourable relates to contracted services and salaries. Fire  Revenues - $12,001 favourable relates to safety codes, and call revenue.  Expenses - $34,027 favourable relates to the provincial policing payment, contracted services, and salaries. Disaster  Revenues - $2,800 favourable relates to reimbursements for training facilitated by the County.  Expenses - $3,040 favourable relates to contracted services, and materials. Planning  Revenues- $8,250 unfavourable relates to licenses and permits which is partially offset by subdivision fees.  Expenses - $20,771 favourable includes variances in contracted services. Page 10 of 51 Committee of the Whole Discussion Report Page 6 of 7 Version: 2023-01 Agricultural Services (ASB)  Revenues - $10,159 unfavourable relates to a reduction in provincial operating grants and extension programming revenues.  Expenses - $79,589 favourable includes favourable variances in weed control chemicals, land care programming, salaries and fuel, which are partially offset by an unfavourable variance in community grants. Parks  Revenues - $16,108 favourable relating to campground revenues.  Expenses - $34,849 favourable relates to materials and salaries. Cemetery  Revenues - $3,712 favourable relates to plot sales.  Expenses - $3,364 favourable relates to materials and salaries. Economic Development  Revenues – N/A  Expenses - $53,070 favourable relates to advertising and salaries. Operating Project Summary (Appendix C) The County is undertaking 23 operating projects in 2025. The specific details of each project, including budget, expenditures to date, funding source, projected final cost, projected variance, start date, projected end date, and comments on project status, are detailed in Appendix C. Overall, Operating Projects have a projected favourable variance of $369,513 (~ 20% of the total Operating Project budget); the contributing factors are:  Thirteen (13) have no projected variance based on the project progress as of September 30, 2025.  Ten (10) are projected to be completed under budget. Any operating projects which are completed under budget will reduce the funds drawn from the associated reserve. Any projects that may be completed over budget by a minor amount would be funded by Council motion during the fourth quarter report with unutilized funds from completed projects. Capital Project Summary (Appendix D) The County is undertaking 31 capital projects in 2025. The specific details of each project, including budget, expenditures to date, funding source, projected final cost, projected variance, start date, projected end date, and comments on project status, are detailed in Appendix D. Capital projects overall have a projected favourable variance of $1,330,006 (~8% of the total Capital Projects budget); the contributing factors are:  Fourteen (14) have no projected variance based on the project progress as of September 30, 2025.  Seventeen (17) are projected to be completed under budget. Any capital projects completed under budget will reduce the funding drawn from the allocated reserve or the amount of grant funding utilized for the project. Any projects completed over budget by a minor amount would be funded by Council motion during the fourth quarter report, with unutilized funds from completed projects. Page 11 of 51 Committee of the Whole Discussion Report Page 7 of 7 Version: 2023-01 Cash and Investment Summary (Appendix E) The County continues to generate strong rates of return on its investments. As detailed in Appendix E, the rate of return on cash investments ranges from 3.05% to 6.00% as of September 30, 2025. These rates of return will decrease in the fourth quarter due to decreases in the prime interest rate. Reserve Continuity (Appendix F) This schedule tracks the movements, based on Council approvals, of each of the County’s reserves. The financial information reported in this schedule will only change if:  Council approves new contributions, expenditures or amends project budgets.  Projects are completed under budget.  Unanticipated external funding, mainly grants, are approved post-budget. These changes are reflected and reported on in the schedule as “Council Motions”. Administration has included a column to display funds anticipated to be returned to reserves based on estimated project surpluses/deficits. These transfers will not occur until projects are finalized or Council approves motions to amend project funding; however, they have been included to align the various appendices of this report. FINANCIAL & STAFFING IMPLICATIONS: The recommendations in this report will ensure a continuation of forward financial planning and value for the dollar for ratepayers. ATTACHMENTS:  Operating Budget Summary by Function (Appendix A)  Operating Budget Summary by Department (Appendix B)  Operating Project Summary (Appendix C)  Capital Project Summary (Appendix D)  Investment Report (Appendix E)  Reserve Continuity Schedule (Appendix F) RECOMMENDATION: That the Committee of the Whole recommend to Council to accept the 2025 Third Quarter Variance Report for information. APPROVAL(S): Theresa Cochran, Interim Chief Administrative Officer Approved- ☒ Page 12 of 51 Appendix A: Operating Budget Variance Report by Function as at September 30, 2025 Q3 Expected Q3 Actual Q3 Variance 2025 Budget Year End Forecast Forecasted Year End Variance Revenues Licenses and Permits (90,075) (71,648) 18,427 (120,100) (101,648) 18,452 Operating Grants (216,247) (208,747) 7,500 (506,673) (499,173) 7,500 Other Revenue (60,825) (19,107) 41,718 (81,100) (33,632) 47,468 Sale of Goods and Services (1,438,459) (1,403,493) 34,966 (1,890,878) (1,941,723) (50,845) Sales to Other Governments (146,620) (118,899) 27,721 (201,370) (169,949) 31,421 Rental Income (117,727) (116,624) 1,103 (141,000) (138,537) 2,463 Penalties and Fines (62,250) (146,559) (84,309) (83,000) (167,435) (84,435) Property Taxes (27,710,295) (27,694,403) 15,892 (27,710,295) (27,694,403) 15,892 Special Taxes and Frontage (232,966) (260,630) (27,664) (248,985) (276,648) (27,663) Return on Investments (575,088) (1,877,463) (1,302,375) (766,784) (2,377,471) (1,610,687) Transfer from Reserves (277,650) (277,650) - (277,650) (277,650) - Capital Equipment Plan Sales - (1,367,829) (1,367,829) (100,000) (1,467,829) (1,367,829) Total Revenues (30,928,202) (33,563,052) (2,634,850) (32,127,835) (35,146,098) (3,018,263) Expenses Contract and General Services 2,719,915 2,170,199 (549,716) 3,574,017 3,258,268 (315,749) Materials, Goods, Supplies, and Utilities 3,341,562 2,995,466 (346,096) 4,920,477 4,672,555 (247,922) Salaries, Wages, and Benefits 8,474,939 8,200,570 (274,369) 11,497,974 11,223,604 (274,370) Provision for Allowances 100,000 62,020 (37,980) 100,000 62,020 (37,980) Purchases from Other Governments 325,174 398,219 73,045 784,900 794,445 9,545 Transfer to Other Governments 618,946 596,743 (22,203) 763,346 746,110 (17,236) Transfer to Individuals and Organizations 238,407 225,686 (12,721) 321,007 295,523 (25,484) Transfer to Local Boards and Agencies 135,466 135,465 (1) 135,466 135,465 (1) Contributions to Reserves 9,280,648 11,082,303 1,801,655 9,280,648 11,082,303 1,801,655 Gravel (Inventory) Projects - - - 750,000 750,000 - Total Expenses 25,235,057 25,866,670 631,613 32,127,835 33,020,292 892,457 Net (5,693,145) (7,696,382) (2,003,237) - (2,125,806) (2,125,806) Page 13 of 51 Appendix B: Operating Budget Variance Report by Department as at September 30, 2025 Q3 Expected Q3 Actual Q3 Variance 2025 Budget Year End Forecast Forecasted Year End Variance Revenues Council - - - - - - Corporate Items (28,775,009) (31,509,664) (2,734,655) (29,400,955) (32,443,920) (3,042,965) Office of CAO (56,250) - 56,250 (75,000) - 75,000 Corporate Services - - - - - - Transportation (301,125) (227,708) 73,417 (341,500) (268,083) 73,417 Environmental (1,289,187) (1,306,653) (17,466) (1,733,563) (1,847,661) (114,098) Facilities - - - - - - Enforcement (20,325) (13,605) 6,720 (29,100) (22,505) 6,595 Fire (44,445) (59,352) (14,907) (65,970) (77,971) (12,001) Disaster - (2,800) (2,800) - (2,800) (2,800) Planning (103,575) (95,325) 8,250 (138,100) (129,850) 8,250 ASB (225,622) (215,463) 10,159 (228,747) (218,588) 10,159 Parks (106,063) (122,171) (16,108) (106,100) (122,208) (16,108) Cemetery (6,600) (10,312) (3,712) (8,800) (12,512) (3,712) Economic Development - - - - - - Total Revenues (30,928,201) (33,563,053) (2,634,852) (32,127,835) (35,146,098) (3,018,263) Expenses Council 1,061,455 1,014,052 (47,403) 1,272,688 1,237,140 (35,548) Corporate Items 6,002,684 7,811,263 1,808,579 6,216,934 8,029,335 1,812,401 Office of CAO 545,258 429,614 (115,644) 747,689 632,045 (115,644) Corporate Services 2,117,533 1,919,057 (198,476) 2,797,993 2,637,356 (160,637) Transportation 7,881,347 7,504,560 (376,787) 10,865,654 10,546,454 (319,200) Environmental 2,570,375 2,552,479 (17,896) 3,443,707 3,431,586 (12,121) Facilities 366,294 294,259 (72,035) 489,459 462,737 (26,722) Enforcement 704,362 674,145 (30,217) 1,295,778 1,274,616 (21,162) Fire 1,412,564 1,399,532 (13,032) 1,660,823 1,626,796 (34,027) Disaster 33,636 31,771 (1,865) 45,391 42,351 (3,040) Planning 472,602 451,831 (20,771) 637,186 616,415 (20,771) ASB 930,885 769,943 (160,942) 1,207,866 1,128,277 (79,589) Parks 770,506 707,601 (62,905) 953,460 918,611 (34,849) Cemetery 55,513 51,949 (3,564) 73,046 69,482 (3,564) Economic Development 310,043 254,612 (55,431) 420,161 367,091 (53,070) Total Expenses 25,235,057 25,866,668 631,611 32,127,835 33,020,292 892,457 Net (5,693,144) (7,696,385) (2,003,241) - (2,125,806) (2,125,806) Page 14 of 51 Budget Funding Source Costs Incurred to September 30, 2025 Q3 Projected Final Cost Projected Variance Start Date Projected End Date Q3 Comments on Project Status and Variance 1 Gravel Pit Drilling Investigation 253,000 Gravel reserve 24,100 24,100 (228,900) 2025-04-01 2025-12-01 Project review has been completed, unlikely that further costs will occur in 2025, dependent on negotiations with landowner. 2 Horseshoe Canyon Area Structure Plan (ASP) 182,100 Transitional Funds reserve - 182,100 - 2025-08-31 2026-12-01 The Request for Proposal was released and will be reviewed the third week of November. This project is funded 50% by a provincial funder. 3 Swalwell Infrastructure Master Plan 154,000 Environmental reserve 103,359 103,359 (50,641) 2025-03-01 2025-12-01 Report draft to be received early November 4 Parks & Recreation Needs Assessment 110,000 Parks reserve 35,040 75,000 (35,000) 2025-06-16 2026-01-31 Survey distribution in progress. 5 Equipment Rentals 104,500 Roads reserve 3,435 104,500 - 2025-01-01 2025-12-01 Keep budget until December 2025 6 Economic Development Sector Profiles 66,000 Transitional Funds reserve - 66,000 - 2025-10-01 2026-05-01 Phase 2 was set to launch through RFP has been paused. 7 Emergency Management Functional Exercise 40,000 Disaster Recovery reserve - 40,000 - 2025-06-01 2026-04-01 Project and event to take place in 2026 by end of March 8 Public Engagement for Land Use Bylaw 33,000 Transitional Funds reserve - 33,000 - 2026-02-02 2027-02-01 Project will be started in 2026 and budget amount will be dependant on Council option chosen 9 Land Analysis 22,000 Transitional Funds reserve 17,250 22,000 - 2025-01-01 2025-08-31 The analysis is complete, costs are fully incurred. The internal review and action plan is currently underway. 10 Webmap Migration and Enhancement 46,580 Transitional Funds reserve 37,040 37,040 (9,540) 2025-02-01 2025-11-01 Project completed, Council webmap completed. internal staff webmap rolling out. Public webmap launch in January. 11 Fire Software 40,000 Contingency reserve - 40,000 - 2025-07-25 2025-12-25 Project still ongoing researching options. 12 Business Retention and Expansion 28,100 Transitional Funds reserve 259 28,100 - 2025-08-01 2025-12-31 BREWD Strategy is complete and projects are currently being designed and funding sourced. 13 Economic Development Website 11,600 Transitional Funds reserve 10,928 11,600 - 2025-04-01 2025-12-31 Website pages will be developed in November/December and launched by December 31, 2025. 14 Kneehill County Data Project 8,400 Transitional Funds reserve 6,750 7,500 (900) 2025-04-01 2025-12-31 Complete. The data has started to be incorporated into the existing site and will carryover to full completion when the new website launches. No further charges for this fiscal will be incurred. 15 Business Investment and Attraction 5,500 Transitional Funds reserve 100 5,500 - 2025-01-01 2025-12-01 Expenses to be incurred in Q3/Q4 and in alignment with SiteLink Conference. 16 Road Network Study 15,633 Revenue Stabilization 4,844 5,000 (10,633) 2025-01-01 2025-03-01 Report completed, no further costs anticipated. 17 Corporate Initiatives 250,000 Revenue Stabilization 54,019 250,000 - 2025-01-01 2026-12-31 Projects in progress include: asset management software progression, security updates, and budgeting software. 18 Strategic Initiatives 100,000 Contingency 20,085 100,000 - 2025-01-01 2026-12-31 Ongoing initiatives include the governance model review. 19 Automation and Control Systems Master Plan (SCADA) 6,132 Contingency 6,132 6,132 - 2024-07-14 2025-10-01 Final assessment report received. 20 Facility Condition Assessment and Asset Retirement Obligation 210,614 Contingency - 200,000 (10,614) 2024-01-01 2027-12-01 FCA building assessments 2025 2/3 years done in Q1. Still waiting on reports from contractor. 21 Utility Master Plan - Torrington 98,346 Water Reserve 82,850 82,850 (15,496) 2025-03-01 2025-12-01 Report draft to be received early November. 22 WaterCAD Implementation 5,500 Water Reserve - - (5,500) TBD TBD WaterCAD program is being re-evaluated. 23 Pavement Condition Assessment Report 22,289 Roads Reserve 2,573 20,000 (2,289) 2025-01-01 2025-11-05 Study is complete, final invoicing being received. Total Operating Projects 1,813,294 408,762 1,443,781 (369,513) Appendix C: 2025 Operating Project Summary as at September 30, 2025 Project Name Page 15 of 51 Budget Funding Source Costs Incurred to September 30, 2025 Q3 Projected Final Cost Projected Variance Start Date Projected End Date Q3 Comments on Project Status and Variance 1 2,420,000 Roads reserve 30,223 2,420,000 - 2026-04-01 2026-10-01 This will be a carry-forward to 2026 for Construction 2 401,500 Bridges reserve 4,659 401,500 - 2025-09-01 2025-09-30 Project has been completed and final invoicing is underway. Anticipated in November 2025 3 330,000 Parks reserve - 82,000 (248,000) 2024-09-01 2025-09-30 This has been delayed until the Area Structure Plan has been completed. 4 81,289 RED Grant - 3,289 Revenue Stabilization Reserve - 78,000 49,400 78,000 (3,289) 2024-10-01 2025-09-01 This has been completed and further work on the interpretive centre has been put on hold until the Area Structure Plan is completed. 5 865,509 Bridges reserve 13,729 865,509 - 2025-11-01 2026-03-01 Project is awarded and is expected to be completed in Q1 2026 6 760,714 Bridges reserve 2,756 760,714 - 2025-11-01 2026-03-01 Project is awarded and is expected to be completed in Q1 2026 7 1,683,000 MSI / LGFF Grant 236,129 1,600,000 (83,000) 2025-06-01 2025-08-01 Project has been completed and final invoicing is underway. 8 291,500 Water reserve 30,115 291,500 - 2025-03-01 2025-12-01 Project has begun. Is scheduled to be completed within 2025 9 220,000 Bridges reserve 148,670 220,000 - 2025-02-01 2025-11-01 This project to be completed in November 10 198,000 Water reserve - 198,000 - 2025-08-01 2026-05-20 Will be carried over to 2026 11 121,000 Roads reserve - 121,000 - 2025-07-01 2025-07-01 Project complete. Payment processing in Q4. 12 44,000 Information Technology reserve - 40,872 (3,128) 2025-05-01 2025-05-16 Project completed 13 27,500 Buildings Capital Replacement reserve 9,376 21,000 (6,500) 2025-06-01 2025-09-01 95% complete, waiting on electrical panel installation and final invoice 14 1,127,558 Capital Equipment Plan reserve 1,127,401 (157) 2024-01-01 2025-12-31 Complete with the exception of one unit, a mower, which will be purchased in 2026. 15 5,120,000 Capital Equipment Plan reserve 4,793,514 (326,486) 2025-01-01 2026-12-31 Utility Trailer, Medium Duty Sign Truck still in progress. 16 192,500 Roads reserve - 192,500 - 2025-08-01 2025-11-01 Will be completed in December 2025. 17 100,700 Information Technology reserve - 95,000 (5,700) 2025-01-01 2025-11-01 Only 1 printer left to purchase. 18 88,000 Bridges reserve 57,015 88,000 - 2025-04-01 2025-10-01 Consultants design scheduled for completion in December 2025. 19 77,000 Parks reserve 75,854 75,854 (1,146) 2025-04-01 2025-06-13 Project complete. 20 726,000 Environmental reserve 4,420 726,000 - 2025-02-01 2026-07-01 To be carried over to 2026. Still waiting for regulatory approval to proceed with water treatment upgrade. 21 14,300 Roads reserve 10,000 10,000 (4,300) 2025-06-01 2025-06-01 Product received and no further costs expected in 2025. 22 424,246 Bridge Reserve 13,355 424,246 - 2026-04-01 2026-08-01 Construction is scheduled for November 2025. Will need to be carried forward into 2026 23 489,000 Building Capital Replacement Reserve 77,288 180,000 (309,000) 2025-02-01 2025-10-01 Final inspections on fuel tank at carbon grader still. Awaiting final bill for solar light installation for transfer site upgrades. 24 180,000 Roads Reserve - - (180,000) 2025-08-13 2025-08-13 Project was incorporated into Rural Road Construction. 25 22,000 Building Capital Replacement Reserve - - (22,000) 2025-04-01 2025-08-01 Project done internally by facilities and maintenance département. 26 82,500 Building Capital Replacement Reserve - 27,500 CCBF Grant - 55,000 (lighting retrofit) - 27,000 (55,500) 2025-08-01 2025-12-01 Elevator inspection and repairs to be completed. Lighting installed in Weich shop and old shop. Eavestrough replacement cancelled, internal maintenance done instead. 27 44,000 CCBF Grant - 11,000 (33,000) 2025-08-01 2025-09-01 Gate replacement complete, awaiting final invoice. Storage shed retrofit cancelled, determined to not be cost effective. 28 44,000 Contingency Reserve - 20,000 (24,000) 2025-08-01 2025-12-31 Work completed. Final invoices received. 29 9,800 Parks Reserve - 9,000 (800) 2025-08-15 2026-04-01 Awaiting input and direction from HSC Feasibility Study and Economic Development Wayfinding/Marketing Plan. Will need to Carry over to 2026. Have an outline for replacement structure, just need final content and branding direction. 30 44,000 Water Reserve - 20,000 (24,000) 2025-08-01 2025-10-01 Work completed. Final invoices received. 31 159,000 Building Capital Replacement Reserve - 159,000 - 2025-08-01 2025-10-01 The RGMA boiler replacement contract has been terminated due to contractor delays and scheduling risks; the County will hire a new contractor to complete the work Total Capital Projects 16,388,616 762,989 15,058,610 (1,330,006) Swalwell Site Fencing RMGA Boiler Replacement Project Name Administration and FCSS Parking Lot Public Works Renovations Three Hills Transfer Station Improvements Wimborne Groundwater Filtration Upgrade Armadillo Traffic Counters BF 78559 (NW-8-31-25-4) Transportation Facilities Projects Gravel Road Reconstruction 2025 Capital Equipment Plan 2024 Capital Equipment Plan Fuel Management System Replacement Fencing of Wimborne and Linden Towers Informational Sign Replacement (HSC) Appendix D: 2025 Capital Project Summary as at September 30, 2025 Rural Road Reconstruction BF #70988 (NW-15-28-21-W4) Liner Horseshoe Canyon Site Selection and Design BF #70576 (SW 25-32-25 4) SCADA, HMI, PLC Pumphouse Upgrades Horseshoe Canyon Interpretive Center/ Washroom IT Capital Plan Purchases BF #13480 (SW-36-33-25-W4) Braconnier Picnic Shelter Keiver's Lake Road Surface Upgrade Council Chamber Refresh Public Works Building Renovation BF #72256 (SW-1-32-25-4) Buffalo Jump Road Seal Coat Hamlet of Huxley Wastewater Upgrades Major Bridge Maintenance Page 16 of 51 as at September 30, 2025 Bank Accounts Balance as at September 30, 2025 Interest Rate 2025 Interest Earned as at September 30, 2025 Servus General Bank Account 14,140,723.89$ 3.90%445,968.37$ AUMA High Interest Savings Account 11,792,843.15$ 3.05%293,237.30$ National Bank Flex Account (formerly Canadian Western Bank Flex Account)17,633,824.94$ 3.30%451,250.78$ Investments Investment Term Market Value as at September 30, 2025 Interest Rate 2025 Interest Accrued as at September 30, 2025 1 - Affinity Credit Union GIC August 26, 2024 - August 27, 2025 -$ 4.40%313,668.47$ 2 - Canadian Western Bank GIC July 21, 2023 - July 21, 2025 -$ 6.05%31,705.53$ 3 - DUCA Credit Union GIC January 16, 2024 - January 16, 2026 4,615,532.95$ 6.00%198,044.80$ 4 - National Bank GIC July 21, 2025 - July 21, 2027 11,424,096.01$ 3.12%66,985.17$ 5 - WFC GIC August 27, 2025 - August 27, 2026 6,398,094.44$ 3.80%22,567.62$ 6 - WFC GIC August 27, 2025 - August 27, 2027 5,017,512.33$ 3.76%17,512.33$ Appendix E: Cash and Investment Summary Account Page 17 of 51 Appendix F: Reserve Continuity as at September 30, 2025 Q2 Pre-Approvals Other Motion # IT 237,143 80,363 (144,700) 172,806 8,828 181,634 Transitional Funds 536,112 - (403,280) (38,500) 309/25 94,332 10,440 104,772 Capital Equipment Replacement 8,678,310 3,600,000 (6,247,558) 1,120,898 (5,256,000) 287/25 & 311/25 774,752 326,643 1,101,395 Disaster Recovery 836,024 150,000 (40,000) 946,024 946,024 Buildings Capital Replacement 2,991,550 481,500 (566,000) (159,000) 256/25 & 313/25 2,907,050 337,500 3,244,550 Gravel 2,699,528 350,000 (253,000) (2,695,000) 309/25 101,528 228,900 330,428 Roads 22,943,339 2,890,800 (3,054,589) (6,761,500) 309/25 16,018,050 186,589 16,204,639 Bridges 2,628,754 600,000 (2,759,969) (242,000) 309/25 226,785 226,785 Infrastructure 4,745,637 850,000 - 5,595,637 5,595,637 Water 5,686,605 277,985 (637,346) (1,650,000) 309/25 3,677,244 44,996 3,722,240 Water Service Area 5,870,638 - - 5,870,638 5,870,638 Environmental 1,950,541 - (880,000) 1,070,541 50,641 1,121,182 Municipal 160,726 - - 160,726 160,726 Parks 999,381 - (526,800) 680,757 286/25 472,581 284,946 757,527 Contingency 1,788,972 - (400,746) (560,000) (300,000) 309/25 & 314/25 828,226 110,614 938,840 Hamlet Infrastructure 3,305,609 - - 3,305,609 3,305,609 Revenue Stabilization 7,311,476 - (621,283) 6,690,193 13,922 6,704,115 Total 73,370,345 9,280,648 (16,535,271) 1,801,655 (17,203,000) (459,000) 48,912,722 1,604,019 50,516,741 2025 Opening Balance 2025 Operating Budget Contributions 2025 Draws 2025 Available Balance Projected Surplus / (Deficit) of 2025 Projects 2025 Projected Year-End Available Balance Council Motions Page 18 of 51 Committee of the Whole Discussion Report Page 1 of 1 Version: 2023-01 Subject: Environmental Services Overview Meeting Date: Tuesday, December 2, 2025 Prepared By: John McKiernan, Manager of Utilities Presented By: John McKiernan, Manager of Utilities STRATEGIC PLAN ALIGNMENT: (Check all that apply) ☒ ☐ ☒ ☐ ☒ High Quality Infrastructure Economic Resilience Quality of Life Effective Leadership Level of Service RELEVANT LEGISLATION: Provincial (cite)- Provincial Code of Practices Water Act Standards and Guidelines for Municipal Waterworks, Wastewater and Storm Drainage Systems Council Bylaw/Policy (cite)- Water and Wastewater Bylaw Solid Waste Bylaw BACKGROUND/PROPOSAL: As part of the orientation schedule for municipal election 2025, this is a general over of the Environmental Services department. DISCUSSION/OPTIONS/BENEFITS/DISADVANTAGES/OTHER CONSIDERATIONS: See presentation as attached FINANCIAL & STAFFING IMPLICATIONS: No identified financial or staffing implications from this presentation ATTACHMENTS: Environmental Services Presentation RECOMMENDATION: That the Committee of the Whole acknowledges receipt of the Environmental Services Presentation as presented. APPROVAL(S): Theresa Cochran, Interim Chief Administrative Officer Approved- ☒ Page 19 of 51 Page 20 of 51 DEPARTMENT OVERVIEW Answer: Six rotations Water & Wastewater •Five fulltime employees •Employees are certified Operators (one OIT). Solid Waste •1 Full Time, 4 Part Time Employees •1 Certified Landfill Operator Water Treatment Water Distribution Wastewater Treatment Wastewater Collection Level I 2 2 2 3 Level II 2 2 1 1 Page 21 of 51 Key Responsibilities and Tasks •Managing areas of water, wastewater, landfill and transfer stations. Relevant Legislation •All operators must be Provincially certified in the appropriate disciplines (water/wastewater/landfill) •Provincial Regulations •Water Act •Standards and Guidelines for Municipal Waterworks, Wastewater and Storm Drainage Systems •Code of Practice for a Waterworks System Consisting Solely of a Water Distribution System •Code of Practice for Waterworks Systems Using High Quality Groundwater •Code of Practice for Wastewater Systems Using a Wastewater Lagoon •Code of Practice for Landfills •Federal Regulations •Guidelines for Canadian Drinking Water Quality •Wastewater Systems Effluent Regulations Page 22 of 51 Water Systems •13 licensed water systems •Approximately 900 km’s of water pipeline •9 water reservoirs/pumphouses •Two Booster stations •5 Bulk water stations •2 ground water systems, 11 surface water systems. Water for the 11 systems is supplied by either the Town of Drumheller or the Town of Three Hills Page 23 of 51 CURRENT UTILITY ACCOUNTS SYSTEM ACTIVE ACCOUNTS INSTALLED SERVICES CONNECTION RATE Hamlet of Huxley 45 45 100% Hamlet of Swalwell 58 58 100% Hamlet of Torrington 103 103 100% Hamlet of Wimborne 28 28 100% Equity Water System 44 44 100% Mt. Vernon Water System 59 59 100% Churchill Water System 44 45 98% Kirkpatrick Water System 20 31 65% Gamble Water System 83 151 55% Selkirk Water System 104 190 55% Sunnyslope Gravity Water System 114 237 48% Grainger Water System 68 151 45% Sunnyslope Pressure System 72 184 39% Page 24 of 51 •Groundwater system •License for water diversion restricts the amount of water that can be drawn from the aquifer •Gravity fed distribution system Page 25 of 51 WIMBORNE PUMPHOUSE/RESERVOIR •Groundwater system •License for water diversion restricts the amount of water that can be drawn from the aquifer •No fire protection within the Hamlet. •Groundwater is high in naturally occurring fluoride, exceeds the Maximum Allowable Concentration (MAC) Page 26 of 51 EQUITY REGIONAL WATERWORKS SYSTEM •Delivery of water is through the Town of Three Hills Distribution •No water storage reservoir •Pipeline that services the Equity users also services the Town of Trochu Page 27 of 51 MT. VERNON WATERWORKS SYSTEM •Delivery of water is through the Town of Three Hills Distribution •No water storage reservoir. A booster station is located West of Highway 21 •Supplies water for the Braconnier Dam Campground Page 28 of 51 •Water is distributed directly from the Town of Drumheller distribution system •Bulk water is available at the reservoir site Booster Station: Adjacent to Drumheller’s Dinosaur Downs Raceway Parking Lot Pumphouse/Reservoir: SW 28-20-20 W4 Page 29 of 51 KIRKPATRICK WATERWORKS SYSTEM •System water is pumped directly from the Aqua 7 Regional Reservoir •Operations began in 2010 •Smallest of the rural water systems Page 30 of 51 GAMBLE WATERWORKS SYSTEM •Pumphouse/Reservoir Location: NE 21-29-23 W4, North of the Village of Carbon on Hwy 836 •Operations began in 2009 •Bulk Water service is available at this location •Water is received through the Aqua 7 Regional Water Commission •Approximate 147 km’s of installed HDPE Pipeline •600 m3 reservoir capacity Page 31 of 51 SWALWELL WATERWORKS SYSTEM •Water to the reservoir is through the Gamble rural water system, which is serviced through the Aqua 7 Regional Water Service Commission •Bulk station service available at this location •Swalwell Dam campground is serviced by the Swalwell distribution system Page 32 of 51 SELKIRK WATERWORKS SYSTEM •Reservoir/Pumphouse Location: SW 18-2-25 W4 Slightly East of hwy 806, South of the Village of Acme •Operations began in 2010 •Water is received through the Aqua 7 Regional Water Commission •Bulk water service is available at this location •Approximately 213 km’s of HDPE pipeline installed •632 m3 reservoir capacity Page 33 of 51 GRAINGER WATERWORKS SYSTEM •Pumphouse/Reservoir Location: SE 27-28-24 W4 (approx. 2km West of highway 21) •Water is received through the Aqua 7 Regional Water Commission •2010 operations began •Above ground reservoir, 400 m3 capacity •Approximately 178 km’s of HDPE pipeline installed •No bulk water service Page 34 of 51 SUNNYSLOPE WATWERWORKS SYSTEM •Pumphouse/Reservoir Location: SW 28-31-25 W4 (Just East of Hwy 806, North of the Village of Linden) •Water is received through the Aqua 7 Regional Water Commission •Largest water system consisting of a gravity system, pressure system and the Village of Torrington •Gravity system or Sunnyslope South was originally the Linden North water system which began operations in 2007. An additional phase was put into operations in 2011 as a pressure system or Sunnyslope North. At this time, the Village of Torrington was switched from a groundwater well system to a rural water system connection •Underground reservoir, 400 m3 capacity •Approximately 178 km’s of HDPE pipeline installed for Sunnyslope North •Supplies water to the Keiver’s Lake Campground •No bulk water service at this location Page 35 of 51 TORRINGTON WATERWORKS SYSTEM •Water to the reservoir is through the Sunnyslope Rural water system, which is serviced through the Aqua 7 Regional Water Service Commission •Bulk station service available at this location Page 36 of 51 •Kneehill County operates five Bulk Water stations throughout the County •Churchill, Gamble, Selkirk, Swalwell, Torrington and Trochu are the water areas that Bulk Water is available. •Bulk water sites are controlled by reservoir level. The Bulk water sites will shutdown if the water level within the reservoir gets too low. •Operate 24 hours a day all year BULK WATER STATION Page 37 of 51 WASTEWATER LAGOONS Huxley Lagoon Wimborne Lagoon Swalwell Lagoon Torrington Lagoon Page 38 of 51 TRANSFER SITES Carbon Transfer Site Linden Transfer Site Torrington Transfer Site Three Hills Transfer SitePage 39 of 51 Water Revenue to Expense Total Revenue from Water Distribution Sales 2020 2021 2022 2023 2024 $794,962 $844,491 $858,654 $938,046 $952,906 Total Revenue from Bulk Water Sales 2020 2021 2022 2023 2024 $124,558 $179,716 $319,382 $303,931 $270,071 Total Water System Revenue 2020 2021 2022 2023 2024 $1,004,871 $1,106,198 $1,257,359 $1,326,154 $1,316,992 Total Water System Expenses 2020 2021 2022 2023 2024 $1,669,102 $1,879,572 $1,959,673 $2,061,299 $1,999,313 Total Water System Subsidy 2020 2021 2022 2023 2024 $664,231 40% $773,374 41% $702,314 36% $735,145 36% $682,321 34% Water System Per M³ Cost and Subsidy Analysis Year Total Revenue Total Expenses Combined Total Water Volume (m³) Revenue per m³ Cost per m³ Subsidy per m³ Total Subsidy 2020 $1,004,871 $1,669,102 244,074 $4.12 $6.84 $2.72 $664,231 2021 $1,106,198 $1,879,572 260,318 $4.25 $7.22 $2.97 $773,374 2022 $1,257,359 $1,959,673 270,753 $4.64 $7.24 $2.59 $702,314 2023 $1,326,154 $2,061,299 302,818 $4.38 $6.81 $2.43 $735,145 2024 $1,316,992 $1,999,313 301,555 $4.37 $6.63 $2.26 $682,321 •Based off 2020-2024 totals •Operational revenues/expenses only included •Revenue Generated: water billing, penalties, fees and contracted services •Expenses: Water Purchases, salaries, utilities, testing, training, maintenance, fuel, internet and telephones, software license fees, and engineering services Total Water Distributed (m3) 2020 2021 2022 2023 2024 Total Water Systems 216,619 220,146 207,921 236,160 242,030 Total Systems with ~10% Loss 194,957 198,131 187,129 212,544 217,827 Loss Amount in m3 21,662 22,015 20,792 23,616 24,203 Total Bulk Water Distributed (m3) 2020 2021 2022 2023 2024 Total Bulk Water Systems 27,455 40,172 62,832 66,658 59,525 Combined Total Water Volume (m3) 2020 2021 2022 2023 2024 Total Systems 244,074 260,318 270,753 302,818 301,555 Page 40 of 51 Wastewater Revenue to Expense Total Sanitary System Revenue 2020 2021 2022 2023 2024 $14,526 $14,451 $14,419 $14,467 $14,492 Total Sanitary System Expenses 2020 2021 2022 2023 2024 $99,583 $143,880 $124,478 $131,623 $133,702 Total Sanitary System Subsidy 2020 2021 2022 2023 2024 $85,057 85% $129,428 90% $110,059 88% $117,157 89% $119,210 89% Wastewater System Per M³ Cost and Subsidy Analysis Year Total Revenue Total Expenses Wastewater Treated (m³) Revenue per m³ Cost per m³ Subsidy per m³ Total Subsidy 2020 $14,526 $99,583 34,487 $0.42 $2.89 $2.47 $85,057 2021 $14,451 $143,880 38,608 $0.37 $3.73 $3.35 $129,429 2022 $14,419 $124,478 30,685 $0.47 $4.06 $3.59 $110,059 2023 $14,467 $131,623 34,253 $0.42 $3.84 $3.42 $117,156 2024 $14,492 $133,702 32,707 $0.44 $4.09 $3.64 $119,210 •Based of 2020 –2024 totals •4 wastewater systems: Hamlet of Huxley, Hamlet of Swalwell, Hamlet of Torrington and Hamlet of Wimborne •Based off operational revenues/expenses •Revenue Generated: Monthly fees •Expenses: Salaries, sewer main flushing, acti-zyme addition, fuel, lab testing Page 41 of 51 •Current Projects •Swalwell and Torrington Infrastructure Master plans •Wimborne Filtration System (Fluoride Reduction) •Huxley Wastewater Upgrades •Future Projects •SCADA/HMI Upgrades •Class III landfill cell development and construction •Roll-off bin program On the radar…. •Hamlet water and sewer Infrastructure replacement and/or rehabilitation •Hamlet of Huxley and Wimborne Infrastructure Master Plans •Sunnyslope pumphouse/reservoir upgrade •Bulk fill station infrastructure/software upgrade Page 42 of 51 Page 43 of 51 Committee of the Whole Discussion Report Page 1 of 2 Version: 2023-01 Subject: Policy Review Schedule 2026-2029 Meeting Date: Tuesday, December 2, 2025 Prepared By: Carolyn Van der Kuil, Legislative Services Manager Presented By: Theresa Cochran, Interim CAO STRATEGIC PLAN ALIGNMENT: (Check all that apply) ☐ ☐ ☐ ☒ ☒ High Quality Infrastructure Economic Resilience Quality of Life Effective Leadership Level of Service RELEVANT LEGISLATION: Provincial (cite)-Municipal Government Act – General Duties of Councillors Section 153(b) – to participate generally in developing and evaluating the policies and programs of the municipality. Council Bylaw/Policy (cite)- N/A BACKGROUND/PROPOSAL: Administration brought the attached proposed Policy Review Schedule to the November 12, 2025, Council meeting. At that time Council passed a motion to refer the 2026-2029 Policy Review Schedule to a Committee of the Whole meeting. Attached is the Draft 2026-2029 Policy Review Schedule. This is being presented to Council for consideration and amendment based on Council’s determined priorities. DISCUSSION/OPTIONS/BENEFITS/DISADVANTAGES/OTHER CONSIDERATIONS: This draft schedule is being presented to Council for Council’s consideration and identification of policies that Council would like to see reviewed as priorities. This is also an opportunity for Council to identify policies that they may wish to put in place that don’t currently exist. Administration will take this direction and plan policy reviews accordingly. The goal is for Council to review all existing policies at least once during the four -year term. This helps to ensure that policies are up to date and reflect the direction of Council. FINANCIAL & STAFFING IMPLICATIONS: Staff will establish policy reviews as needed into annual work plans. ATTACHMENTS: Draft 2026-2029 Policy Review Schedule Page 44 of 51 Committee of the Whole Discussion Report Page 2 of 2 Version: 2023-01 RECOMMENDATION: That the Committee of the Whole recommend to Council the approval of the 2026-2029 Policy Review Schedule as amended. APPROVAL(S): Theresa Cochran, Interim Chief Administrative Officer Approved- ☒ Page 45 of 51 Policy Directory Policy Category #Name Review Qtr 3 Councillor 3.22 Former Elected Official to Serve as Member-At-Large 2026-Q1 Councillor 3.25 Risk Control Policy Statement 2026-Q1 Office 11.7 Newspaper Subscriptions 2026-Q1 Office 11.17 W.C.B. Policy Re: Contractors 2026-Q1 Parks 12.4 Trails and Pathways 2026-Q1 Transportation 13.2 Transportation Grader/Gravel Services 2026-Q1 Transportation 13.3 Road Ban Exemption 2026-Q1 Transportation 13.36 Maintenance of Dirt Trail Road Allowances 2026-Q1 Env Services 14.11 Future Use Rural Water Service 2026-Q1 Env Services 14.16 Multiple Residences on Single Land Title 2026-Q1 Grants and Donations 15.5 Kneehill County Scholarship Program 2026-Q1 Financial 16.2 Accounts Receivable Collection Process 2026-Q1 Financial 16.4 Capital Equipment Replacement Plan Over-Expense Process 2026-Q1 Financial 16.15 Tax Cancellations 2026-Q1 Communications 18.4 Coffee with Council 2026-Q1 Planning & Dev 5.17 Food Truck & Mobile Vendor Policy 2026-Q2 Transportation 13.37 Road Crossing 2026-Q2 Financial 16.1 Reserves 2026-Q2 Financial 16.5 Authorization of Unbudgeted Expenditures 2026-Q2 Financial 16.21 Strategic Asset Management 2026-Q2 Communications 18.1 Communications Policy 2026-Q2 Communications 18.2 Public Consultation Policy 2026-Q2 Planning & Dev 5.16 General Municipal Servicing Standards 2026-Q3 Public Safety 8.2 Kneehill County Public Safety General Policy 2026-Q3 Public Safety 8.21 Use of Force, Enforcement Tools Policy 2026-Q3 Public Safety 8.22 Traffic, Pursuit and Emergency Responses Policy 2026-Q3 Financial 16.3 Donation Acceptance Policy 2026-Q3 Financial 16.13 Tangible Capital Assets Accounting Standards and Depreciation 2026-Q3 Financial 16.18 US Dollar Bank Account and Currency Exchange 2026-Q3 Human Resources 19.3 Respect in the Workplace 2026-Q4 Councillor 3.4 Urban Invitation to RMA 2027-Q2 Hamlets 9.7 Planting of Trees in Hamlet Boulevards 2027-Q2 Parks 12.3 Commemorative Bench Program 2027-Q2 Transportation 13.15 Approach Construction Guidelines 2027-Q2 Transportation 13.20.2 Building Standards 2027-Q2 Transportation 13.39 Construction of Undeveloped Road Allowances 2027-Q2 Env Services 14.17 Non-County Residential Connection to Rural Waterline 2027-Q2 ASB 1.28 Weed Control- Weed Inspection & Enforcement 2027-Q3 Councillor 3.11 Legal Costs 2027-Q3 Protective Services 4.1 Level of Serivce Fire Policy 2027-Q3 Page 46 of 51 Policy Directory Policy Category #Name Review Qtr 3 Transportation 13.23.4 Sale, Lease or Rental of County Road Allowance 2027-Q3 ASB 1.29 Agricultural Pest and Nuisance Species 2027-Q4 ASB 1.29.2 Agricultural Pests- Coyote Predation Management 2027-Q4 ASB 1.29.3 Agricultural Pests- Clubroot Control 2027-Q4 ASB 1.3 Soil Conservation- Stubble Burning 2027-Q4 ASB 1.32.2 ASB Administrative- Public Land Mowing 2027-Q4 Env Services 14.12 New Water Connection to Existing Rural Waterlines 2027-Q4 Env Services 14.15 Increased Water Volume 2027-Q4 Grants and Donations 15.1 100 Year Farm and Ranch Award 2027-Q4 Grants and Donations 15.3 Community Grants to Non-Profit Organizations 2027-Q4 Grants and Donations 15.4 Rural Community Hall Capital Grant 2027-Q4 Grants and Donations 15.7 Community Enrichment Support Program 2027-Q4 Grants and Donations 15.8 Rural Resident Connections Grant 2027-Q4 Grants and Donations 15.1 Youth Sponsorship 2027-Q4 Grants and Donations 15.13 Rural Community Hall Operating Grant 2027-Q4 Communications 18.3 Social Media Policy 2027-Q4 ASB 1.32.1 ASB Administrative- Haying County Road Allowances 2028-Q1 Cemetery 2.1 Cemetery Policy 2028-Q1 Cemetery 2.2 Cemetery Grant Funding 2028-Q1 Councillor 3.27 Council Correspondence 2028-Q1 Planning & Dev 5.18 Location Filming 2028-Q1 Planning & Dev 5.19 Naming of County Roads 2028-Q1 Office 11.1 Handling Public Concerns 2028-Q1 Parks 12.5 Drone Policy 2028-Q1 Financial 16.7 Investments 2028-Q1 Planning & Dev 5.2 Development Agreement Requirements 2028-Q2 Planning & Dev 5.8 Subdivision Standard Conditions 2028-Q2 Financial 16.6 Additional Named Insured Policy 2028-Q2 Financial 16.12 Credit/Debit and Fuel Card Policy 2028-Q2 Financial 16.16 Sale of Properties 2028-Q2 ASB 1.2 Sponsorship to Agriculture Non-Profit Organizations 2028-Q3 Ec Development 6.1 Community Business Investment Partnership Grant Policy 2028-Q3 Office 11.2 Letter of Support 2028-Q3 Office 11.4 Meetings in County Office 2028-Q3 Office 11.21 Records Management 2028-Q3 Office 11.22 Flag Protocol 2028-Q3 Transportation 13.29 Texas Gates 2028-Q3 Financial 16.17 Acceptable Methods of Payment 2028-Q3 ASB 1.1 ASB Structure and Remuneration 2028-Q4 Transportation 13.4 Dust Suppression 2028-Q4 Transportation 13.6.7 Gravel Stock Pile Leases 2028-Q4 Transportation 13.10 Mail Boxes 2028-Q4 Page 47 of 51 Policy Directory Policy Category #Name Review Qtr 3 Transportation 13.25 Seeding Roadsides 2028-Q4 Human Resources 19.2 Human Resources Policy 2028-Q4 Grants and Donations 15.6 Promotional Items 2029-Q1 Transportation 13.18 Land Agreements 2029-Q2 Transportation 13.38 Road Allowance Brush Control 2029-Q2 Councillor 3.1 Council Compensation & Expense Reimbursement 2029-Q3 Councillor 3.2 Kneehill County Governance Model 2029-Q3 Councillor 3.3 Council Appointees Reimbursement 2029-Q3 Planning & Dev 5.1 Planning & Development Fees & Refunds 2029-Q3 Transportation 13.5 Road Use Agreement 2029-Q3 Financial 16.9 Signing Authority 2029-Q3 Financial 16.19 Purchasing and Procurement 2029-Q3 Health and Safety 17.1 Kneehill County Safety Policy 2029-Q3 ASB 1.32.3 ASB Administrative- Stampede Farm Family Award 2029-Q4 Grants and Donations 15.2 Special Occasion & Milestone Recognition 2029-Q4 Financial 16.20 Utility Billing 2029-Q4 Planning & Dev 5.3 Managing Renewable Energy Participation (coming soon) Page 48 of 51 Committee of the Whole Discussion Report Page 1 of 1 Version: 2023-01 Subject: Road Committee Policy Creation Meeting Date: Tuesday, December 2, 2025 Prepared By: Carolyn Van der Kuil, Legislative Services Manager Presented By: Theresa Cochran, Interim CAO STRATEGIC PLAN ALIGNMENT: (Check all that apply) ☐ ☐ ☐ ☐ ☒ High Quality Infrastructure Economic Resilience Quality of Life Effective Leadership Level of Service RELEVANT LEGISLATION: Provincial (cite)- Start typing here Council Bylaw/Policy (cite)- Start typing here BACKGROUND/PROPOSAL: At the November 12, 2025, Council Meeting, Council requested Administration to bring forward a Road Committee Policy for discussion. DISCUSSION/OPTIONS/BENEFITS/DISADVANTAGES/OTHER CONSIDERATIONS: Attached is a draft version of the Road Committee Policy. This draft reflects the discussion and direction provided at the November 12 meeting. It is intended as a starting point and can be easily revised to meet Council’s preferences and requirements. FINANCIAL & STAFFING IMPLICATIONS: Financial implications of this policy would be per diem rates for committee members. ATTACHMENTS: Draft Road Committee Policy RECOMMENDATION: That the Committee of the Whole recommend to Council Policy 3-5, Road Committee Policy, as amended. APPROVAL(S): Theresa Cochran, Interim Chief Administrative Officer Approved- ☒ Page 49 of 51 POLICY Section Policy No. Page Council 3-5 1 of 2 Policy Title Date: Motion No. 3-5 Road Committee.docx Purpose: To establish a structured process for reviewing road infrastructure concerns and prioritizing projects for Council consideration and budget. Policy Guidelines: Committee Composition:  Three (3) Council Members  Chief Administrative Officer (CAO)  Director of Infrastructure  Recording Secretary (Non-Voting) Mandate:  Review road conditions and concerns raised by residents, administration, and Council.  Develop a prioritized list of road projects for upcoming budget cycle.  Provide recommendations to Council for approval.  Organize bi-annual road tours (Spring and Fall) for all Council members to assess road conditions firsthand. Meeting Frequency:  Quarterly (every 3 months)  Additional meetings may be called by the Chair if urgent issues arise. Roles and Responsibilities  Chair: Selected from Council members; responsible for setting agendas and presiding over meetings.  Committee Members: Participate in discussions, review reports, and contribute to prioritization decisions.  CAO & Director of Infrastructure: Provide technical input, cost estimates, and feasibility assessments.  Recording Secretary: Prepares agendas, records minutes, and ensures documentation is submitted to Council. Procedures: Agenda Preparation: Recording Secretary prepares agendas in consultation with the Chair and CAO. Review of Road Concerns: Committee review reports from Infrastructure Department and public submissions. Road Tours:  Conduct Spring Tour (April/May) and Fall Tour (September/October). Page 50 of 51 POLICY Section Policy No. Page Council 3-5 2 of 2 Policy Title Date: Motion No. 3-5 Road Committee.docx  Invite all Council members; tours guided by Chair of the Road Committee or Director of Infrastructure  Document observations for prioritization discussions. Reporting: Minutes from Meetings will be provided to the next Regular Council meeting. Minutes will include recommendations and prioritized project list. Transparency & Records:  All meetings are subject to municipal procedure bylaws.  Minutes will be recorded and provided in the Regular Council Meeting Lonnie McCook, Reeve Theresa Cochran, Interim CAO Approved: 2025.12.09 Review Date: 2029.12.09 Page 51 of 51