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Contribution & Expenditure Overview
2017-2021 FINANCIAL PLAN
NON-DISCRETIONARY CONTRIBUTIONS
Non-discretionary contributions to the capital program include those statutory reserve
funds that are restrictive in their intended use.
These include the following:
Development Cost Charge (Section 933 of the Local Government Act)/NCP Contributions
Cash-in-Lieu of Parkland (Section 936 of the Local Government Act)
DISCRETIONARY CONTRIBUTIONS
Discretionary contributions include appropriations of operating surplus, contributions
from operating financial plans, or less restrictive statutory reserve funds.
The City requires developers to contribute
to its future growth. They must pay
Development Cost Charges (“DCC”) in
order to develop land. In some instances,
they are also required to contribute to
Neighbourhood Concept Plans (“NCP”).
When the City collects these
contributions, it deposits them into a
statutory reserve fund until the money
can be spent.
Contributions collected in a given year
can be included as a funding source in the
next year’s Capital Financial Plan. Each
contribution can only be used for the
purpose for which it was collected. For
instance, Water DCC’s can only be spent
on a growth-related water project.
Operating Appropriated Surplus
Non-statutory reserves within operating
funds are appropriations of surplus or
unappropriated surplus revenues which
City Council can, by simple majority vote,
use for any capital or operating purpose.
Examples of these appropriations include
the following:
Operating Contingency;
Innovation Fund; and
Utility Rate Stabilization Reserve.
Development applicants must contribute
either a portion of their land or a cash
equivalent for park land. When the City
collects cash-in-lieu, it deposits the funds
in a statutory reserve fund and may only
use it to purchase parkland.
Contributions collected in a given year
can be included as funding sources in the
next year’s Capital Financial Plan.
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