Off-Site Levy Bylaw No. 21/24
Brooks, Alberta
· No. 21/24
· adopted 2021-12-20
· summary & facts
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CITY OF BR@OKS
BYLAW NO. 21/24
A BYLAW OF THE CITY OF BROOKS, IN THE PROVINCE OF ALBERTA, TO
ESTABLISH OFF-SITE LEVIES FOR LAND THAT IS TO BE SUBDIVIDED OR
DEVELOPED WITHIN THE CITY OF BROOKS
WHEREAS, Section 648 of the Municipal Government Act allows Council to pass a Bylaw
for the imposition and payment of Off-Site Levies in respect of land that is to be developed
or subdivided;
AND WHEREAS Council deems it necessary and expedient to collect Off-Site Levies to
pay for the capital cost of infrastructure required to service Growth of the City;
AND WHEREAS the City has engaged in consultation with landowners and
representatives of the development industry to address and define existing and future
infrastructure required for Growth of the City and the allocation of the capital costs of such
infrastructure;
AND WHEREAS Council has received the Report, which set out a fair and equitable
calculation of Off-Site Levies in accordance with the Municipal Government Act and the
Off-Site Levy Regulation;
AND WHEREAS Council has advertised its intention to consider the enactment of this
Bylaw pursuant to the requirements of the Municipal Government Act;
NOW THEREFORE, the Council duly assembled, enacts as follows:
1. Name of Bylaw
100. This Bylaw shall be known and referred to as the "Off-Site Levy Bylaw".
2. Definitions
200. The following terms shall have the following meanings in this Bylaw:
201. "Bylaw" means the City of Brooks Bylaw 21/24, as may be amended
from time to time;
202. "Chief Administrative Officer' means the Chief Administrative
Officer for the City, regardless of any subsequent title that may be
conferred on that officer by Council or Statue, or their designate;
Bylaw No. 21/24 Page 2 of 7
203. "City" means the City of Brooks, a Municipal Corporation in the
Province of Alberta, or the geographic area contained within the
boundaries of the City of Brooks, as the context may require;
204. "Council" means the Municipal Council for the City;
205. "Developable Land" means all land contained within the
Development Area:
206. upon which Development takes place after the date of
enactment of this Bylaw; or,
207. for which Subdivision approval is obtained after the date of
enactment of this Bylaw;
excluding:
208. all Developed Land;
209. all land designated pursuant to a Subdivision as:
210. environmental reserve;
211. conservation reserve;
212. municipal reserve;
213. community services reserve;
214. school reserve;
215. municipal and school reserve;
216. arterial road right of way;
217. stormwater management facilities; or
218. public utility lots;
219. any land owned by a school board that is to be developed for
a school building project within the meaning of the Education
Act;
220. "Developed Land" means land that has been subject to
Development or a Subdivision prior to the date this Bylaw comes into
force, and in respect of which Off-Site Levies for the same
infrastructure have been paid;
Bylaw No. 21/24 Page 3 of 7
221. "Development" means "Development" as defined in the Municipal
Government Act;
222. "Development Agreement" means "Development Agreement" as
defined in the Municipal Government Act,
223. "Development Area' includes the area of land within the municipal
boundaries of the City identified in Schedule "A" of this Bylaw;
224. "Development Permit" means "Development Permit" as defined in
the Municipal Government Act;
225. "Growth" means:
226. the creation of new Lots through Subdivision; and,
227. the occurrence of Development;
228. "Lot" means "Lot" as defined in the Municipal Government Act,
229. "Municipal Government Act' means the Municipal Government
Act, RSA 2000, c. M 26, as amended or repealed and replaced from
time to time;
230. "Off-Site Infrastructure" means those components and projects
referred to in the Report, in relation to water facilities, sanitary sewer
facilities and roads and transportation infrastructure to be paid for in
whole or in part by Off-Site Levies under the Bylaw;
231. "Off-Site Levies" means the Off-Site Levies imposed pursuant to this
Bylaw;
232. "Off-Site Levy Regulation" means the Off-Site Levies Regulation,
Alta. Reg. 187/2017, as amended or repealed and replaced from
time to time;
233. "Report" means the City of Brooks: 2021 Offsite Levy Update, July
15, 2021, prepared by Corvus Business Advisors, attached as
Schedule "B" of this Bylaw; and,
234. "Subdivision" means "Subdivision" as defined in the Municipal
Government Act.
3. Object of Levy
300. The objective of Off-Site Levies is to provide funds to pay for all or part of
the capital costs of the Off-Site Infrastructure required for Growth, as
determined in the Report.
Bylaw No. 21/24 Page 4 of 7
4. Imposition of Levy
400. Off-Site Levies are hereby established and imposed in respect of all
Developable Land on the basis set out in the Report.
401. The amount of the Off-Site Levies imposed is as calculated in the Report.
402. Off-Site Levies will be assessed on all Developable Land on a per hectare
basis.
403. Unless otherwise agreed, payment of Off-Site Levies imposed under this
Bylaw is due:
404. in the case of Subdivision, at or prior to plan endorsement; and,
405. in the case of Development, as a condition of the issuance of the
Development Permit.
5. Authority of the Chief Administrative Officer
500. The Chief Administrative Officer is delegated the authority to enforce and
administer this Bylaw, including, but not limited to the authority to:
501. enter into Development Agreements on behalf of the City with
respect to, among other things, the collection of Off-Site Levies;
502. defer or waive collection of Off-Site Levies imposed pursuant to this
Bylaw; and,
503. require security for payment of any deferred Off-Site Levies.
504. The Chief Administrative Officer may delegate the authority to enforce and
administer this Bylaw.
6. Development Agreement
600. Council may, from time to time adopt policies or guidelines for the
assistance and direction for the Chief Administrative Officer in determining
which Development and Subdivision applications require a Development
Agreement.
601. Where it is determined that a Development Agreement is appropriate for
any application for Development or Subdivision, the developer or the
landowner, as the case may be, shall enter into a Development Agreement
with the City that provides for the payment of Off-Site Levies in accordance
with this Bylaw or that provides for the deferral of Off-Site Levies, including
requiring security for the payment of such deferred Off-Site Levies.
Bylaw No. 21/24 Page 5 of 7
7. Annual Report
700. Within ninety (90) days of the end of each calendar year, the Chief
Administrative Officer shall provide an annual report to Council regarding
the Off-Site Levies imposed under this Bylaw, including:
701. Off-Site Infrastructure constructed during the previous calendar year;
702. Construction costs of Off-Site Infrastructure constructed in the
previous calendar year;
703. Estimated construction costs for Off-Site Infrastructure yet to be
constructed and an explanation as to any adjustments to the
estimates since the previous annual report;
704. Amount collected in Off-Site Levies during the previous calendar
year and the amount of Off-Site Levies due and payable, but
uncollected, as of December 31 of the previous calendar year; and,
705. Specifics of the total value of Off-Site Levies being held by City and
yet to be expended on Off-Site Infrastructure, interest earned and
commitments for future expenditures of such monies as of December
31 of the previous calendar year.
8. Accounting
800. All funds collected pursuant to this Bylaw shall be accounted for in a special
fund for each category of Off-Site Infrastructure and expended only as
permitted under the Municipal Government Act.
9. Review
900. The City shall review the rates for Off-Site Levies annually and, if required,
shall amend this Bylaw accordingly to update the rates for Off-Site Levies.
10. General
1000. Nothing in this Bylaw precludes the City from:
1001. imposing further or different levies, duly enacted by Bylaw, on any
portion of the Developable Lands in respect of which the City has not
collected Off-Site Levies;
1002. deferring collection of Off-Site Levies on any portion of Developable
Lands, including requiring security for payment of such deferred Off-
Site Levies; or,
Bylaw No. 21/24 Page 6 of 7
1003. reducing or forgiving payment of Off-Site Levies required pursuant to
this Bylaw, or otherwise providing for credits for other Off-Site
Infrastructure or oversize infrastructure constructed by a developer
in calculating and/or collecting the Off-Site Levies that become
payable pursuant to this Bylaw.
1004. Schedules "A" and "B" of this Bylaw, and specifically, without restricting the
generality of the foregoing, the rates for Off-Site Levies set out in the Report,
may be updated or amended from time to time by resolution of Council.
1005. In the event that any provision of this Bylaw is declared invalid or void by
any Court having competent jurisdiction, then such invalid or void provision
shall be severed from the Bylaw and the remaining provisions of the Bylaw
shall be maintained and deemed valid.
11. Transition
1100. This Bylaw applies to:
1101. any Subdivision where the date of Subdivision approval occurs on or
after the date this Bylaw comes into force; and,
1102. any Development where the date of issuance of a Development
Permit occurs on or after the date this Bylaw comes into force.
1103. Development Agreements entered into prior to the enactment of this Bylaw
shall remain valid and in effect.
1104. Any Off-Site Levies payable under Development Agreements entered into
prior to the enactment of this Bylaw, are confirmed and shall continue to be
payable notwithstanding the repeal of previous Off-Site Levy Bylaws
pursuant to Subsection (1200). As of the effective date of this Bylaw, the
rates for Off-Site Levies payable under existing Development Agreements
shall be in accordance with this Bylaw.
12. Repeal of Bylaw
1200. Bylaw No. 06/21 and all amendments thereto are hereby repealed.
13. Effective Date
1300. This Bylaw shall take effect at the date of final passing thereof.
Bylaw No. 21/24 Page 7 of 7
Read a first time this 20th day of December, 2021.
Read a second time this 20th day of December, 2021.
Read a third time and finally passed this 20th day of December, 2021.
Ca ae oe re
(Mayor
a
Chief Administrative Officer
SCHEDULE "A"
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City of Brooks: 2021 Offsite Levy Update, July 15, 2021,
prepared by Corvus Business Advisors
Vine Advisors
City of Brooks:
2021 Offsite Levy Update
July 15", 2021
Prepared by:
Greg Weiss, President
CORVUS Business Advisors
9670 -- 95 Avenue
Edmonton, AB T6C 2A4
(780) 428-4110
[email protected]
www.corvusbusinessadvisors.com
This document has been prepared by CORVUS Business Advisors for the sole purpose and exclusive use of the
City of Brooks.
LORY U S wean
Win Advisors
July 15, 2021
City of Brooks
201 - 1st Avenue West
Box 879
Brooks, Alberta
T1R 1B7
RE: City of Brooks 2021 Offsite Levy Update
Enclosed is our report in support of the City of Brooks 2021 offsite levy rate update. If you
have any questions do not hesitate to contact me.
Sincerely,
Greg Weiss
President
| CORVUS Business Advisors Inc. |
| 9670 -- 95 Avenue | Edmonton | Alberta | T6C 2A4 | 780-428-4110 |
City of Brooks 2021 Offsite Levy Update
1 DOCUMENT INFORMATION
Version
Number Revision Date Summary of Changes and Author
July 15", 2021 Created by CORVUS Business Advisors.
July 15", 2021 1
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
2 CONTENTS
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APPENDIX A: OFFSITE LEVY AREAS AND LAND STAGING .j.........cccscssescsesseessenesssseenseerssesneseeesene V4
APPENDIX F: OFFSITE INFRASTRUCTURE DEFINITIONS ..........ccsscsscessssssseeseseeseseestsetserssesseeseees 41
APPENDIX H: OFFSITE LEVY ACCOUNT RECONCILIATIONS ........sssssssesessssssessenscsssssssseseessseeees 45
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City of Brooks 2021 Offsite Levy Update
3 INTRODUCTION
3.1. Introduction
Bylaw 06/21, established by the City of Brooks ("the City") in 2006 defines offsite levy
charges for transportation, water, sanitary sewer and stormwater offsite infrastructure. The
City wishes to update this bylaw, amending offsite infrastructure included in the bylaw in
alignment with the City's recent actual expenditures, receipts, latest capital/master plans,
and ensuring updated costs and development forecasts are reflected fairly and equitably in
new rates in accordance with Section 648 of the Municipal Government Act ("MGA"),
thereby ensuring a financially sustainable community.
This report outlines the methodology and information used in establishing updated
transportation, water, sanitary sewer and stormwater offsite levy rates for the City.
3.2 Methodology
The City has various infrastructure capital/master plans, and these plans have been used as
a start point for developing key information for this offsite levy review. MPE Engineering and
City staff reviewed existing plans and verified offsite projects for transportation, water,
sanitary sewer, and stormwater infrastructure. MPE Engineering and City staff also verified
benefits to existing development, future development, and benefiting areas.
Support provided by CORVUS Business Advisors ("CORVUS") included:
* Provision of the latest CORVUS offsite levy model.
* Incorporation and configuration of data in the offsite levy model (data provided by
City staff).
« Incorporation of area measurements and land development forecasts (provided by
City staff).
* Incorporation of infrastructure costs and allocation percentages for existing
development, new development, and other parties (provided by MPE Engineering).
* Reconciliation of account opening balances (historical reconciliation details provided
by City staff).
* Determination of transportation, water, sanitary sewer, and stormwater levy rates.
* Preparation of the offsite levy report.
« Presentation of results to Administration and Council.
* Training of City staff on the use of the model, and provision of training materials and
videos.
Offsite levy rates within the CORVUS model are forecast using a rolling 25-year review
period. During this review, a cut-off date of December 31°, 2020 was established, and so
the review period stems from 2021 to 2045. The cut-off date coincides with the City's most
recent year-end when the project started. Project expenditures, receipts etc. were gathered
as "actuals" from the City's financial records up to the cut-off date. Beyond the cut-off date,
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City of Brooks 2021 Offsite Levy Update
all financial details are estimates. When the City completes its next rate update, information
from January 1%, 2021 up to the new cut-off date will be converted from estimates to actuals,
and the rolling 25-year review period will move further out.
Costs that benefit development prior to and within the 25-year review period are included in
rates. Costs that benefit development beyond the review period (called "financial
oversizing") are excluded from rates. In future years, when rates are updated and the rolling
25-year period moves further out, offsite infrastructure costs beyond 2045 will gradually be
included in rates.
4 KEY FINDINGS
The following provides a summary of key findings pertaining to the updating of the City's
offsite levy rates:
Offsite Infrastructure Costs. Offsite infrastructure costs to be included in the offsite levy
bylaw total approximately $99.80 million. An overview of offsite infrastructure costs and
maps is provided in Appendices B1 (Transportation), C1 (Water), D1 (Sanitary Sewer), and
E1 (Stormwater); and a definition of each offsite infrastructure type is provided in Appendix
F.
Before determining how the infrastructure costs will be allocated to parties that benefit (e.g.,
existing/residual development, future development, other municipalities etc.), financing
provided by way of special ear-marked grants and other contributions are deducted from
offsite infrastructure costs. For this review, the City identified approximately $25.12 million
in ear-marked grants and contributions. An overview of ear-marked grants and contributions
and resulting net costs is provided in Appendices B2, C2, D2, and E2.
The share of costs which benefits existing/residual development (the City's share) is $45.69
million; and, the share of costs which benefits other stakeholders (e.g., neighbouring
municipalities) is $0.00.
The share of costs which benefits future development totals approximately $28.99 million
($7.67 million + $21.31 million) and is based on the allocations shown in Appendices B4,
C4, D4, and E4. However, $7.67 million of the cost which benefits future development is
beyond the 25-year review period (called "financial oversizing"). Financial oversizing is
determined based on the anticipated year of construction (construction staging) which is
provided in Appendices B3, C3, D3, and E3.
Of the $28.99 million in total offsite infrastructure costs which benefits future development,
the portion that is within the 25-year review period and included in rates today (the offsite
levy share) is approximately $21.31 million, as shown in the table below. A complete
summary of offsite infrastructure net cost "flow-thru" is provided in Appendices B6, C6, D6,
and E6.
July 15, 2021 14
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Summary of Infrastructure Costs & Allocations
Developer Cost
' ; Other Aer en Developer |
Special Grants | Muni Share of f , | Beyond 25 Yrs aE» :
Transportation $ 3,561,170 $ 1,241,355 $ - $ 212,265 $ 554,106 § 5,568,897
Water $ 5,278,901 $ 18,695,125 $ - $ 4,891,285 $ 7,271,669 $ 36,136,980
Sanitary $ 16,279,817 $ 23,261,451 $ . $ 1,823,655 $ 12,457,602 $ 53,822,525
Stormwater $ - $ 2495465 $ - $ 745,743 $ 1,029,653 $ 4,270,860
Total $25,119,888 $ 45,693,396 $ - $ 7,672,948 $ 21,313,030 $ 99,799,262
Offsite Levy Collections. Before allocating infrastructure costs to benefitting lands, offsite
levy costs must be reduced by the total levies collected to date. Up to December 31*, 2020,
the City collected approximately $6.09 million in offsite levies as summarized in the table
below. Details associated with levy collections are shown in Appendices B5, C5, D5, and
ES.
Summary of Levies Collected to Date
Levies Collected To Date |
Transportation $ 643,897
Water $ 2,498,996
Sanitary $ 2,569,024
Stormwater $ 378,520
Total $ 6,090,437
Offsite Levy Areas and Forecast Development. To facilitate the allocation of infrastructure
costs to those lands that benefit from the infrastructure, the City is parsed into 25 offsite levy
areas. The area boundaries, numbering schema, and area measurements are described in
Appendix A along with an offsite levy map. An overview of offsite infrastructure allocations to
each benefitting area is provided in Appendices B7, C7, D7, and E7.
To calculate offsite levy rates, it is necessary to forecast the amount of land that will develop
during the 25-year review period. Land development forms the denominator of the rate
calculation. A larger denominator reduces rates but could potentially result in under-
collection thereby placing an increased burden on taxpayers. A smaller denominator
increases rates but could potentially result in over-collection thereby placing an increased
burden on future development. Accordingly, land development forecasts need to be: (a)
reasonable and reflect current planning assumptions including the current pace of
development in the community, and (b) updated regularly.
For this review, the City is forecasting development of approximately 182 ha. during the 25-
year review period (the land development forecast is shown in Appendix A).
Offsite Levy Reserves. The City is currently managing offsite levy receipts and withdrawals
via several accounts. These should be consolidated into four offsite levy accounts (i.e., one
reserve/account for each infrastructure type), in alignment with MGA requirements. The
July 15", 2021 15
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
reason the MGA stipulates the requirement for separate accounts is because offsite levies
can only be used for the type of infrastructure for which they were collected (e.g., water
levies can only be used to construct water offsite infrastructure, not sanitary sewer
infrastructure etc.). During this review, several amendments to historical information were
identified. Accordingly, the City's offsite levy account balances require amendment as
discussed further below and shown in Appendices B8, C8, D8, and E8.
Interest. Offsite levy account balances (both actual and forecast) are impacted by interest.
Actual inflows and forecast balances that are in a positive/surplus position earn interest (as
required by the MGA). Actual outflows and forecast balances that are in a negative/deficit
position are charged interest (forecast balances that are negative indicate the requirement
for front-ending). Forecast offsite levy account balances over the 25-year review period are
shown in Appendices B9, C9, D9, and E9.
Front-ending. Front-ending is an extremely important concept that underpins rigorous
management of offsite levies. Front-ending represents monies owed by future development
to the front-ending party (municipality or developer) for past construction undertaken on
behalf of future development--i.e., a front-ending party will often pay for its share of an
Offsite infrastructure project in addition to that portion of the project which benefits future
development when offsite levy account balances are insufficient.
In Brooks, it is our understanding that the City is the only party with front-ending
obligations/claims currently. As such, all excess cash in levy accounts should be used to
pay-down the front-ending obligations due to the City (described below).
There are generally 2 alternatives for repaying front-ending obligations to claimants: (1) the
First-In First-Out (FIFO) approach, and (2) the Average Outstanding Claim (AOC) approach.
The approach that the City will use moving forward should be described in an offsite levy
policy and practices framework that is separate from the rate bylaw.
Offsite Levy Account Adjustments. At end 2020, City documentation reflected a surplus
balance of $643,897.00 in the transportation account. However, after adjustments for front-
ending obligations due to the City and claim repayments, the balance in the transportation
account should be amended to reflect a surplus of $189,680.29 at end 2020. This balance
assumes excess cash ($454,216.71) will be transferred from the levy account to the City as
partial payment for front-ending obligations due to the City. A complete reconciliation of the
transportation account balance is provided in Appendix B8.
At end 2020, City documentation reflected a surplus balance of $763,751.00 in the water
account. However, after adjustments for front-ending obligations due to the City and claim
repayments, the balance in the water account should be amended to reflect a deficit of
$(365,758.34) at end 2020. This balance assumes excess cash ($763,751.00) will be
transferred from the levy account to the City as payment for front-ending obligations due to
the City. A complete reconciliation of the water account balance is provided in Appendix C8.
At end 2020, City documentation reflected a surplus balance of $2,575,769 in the sanitary
July 15, 2021 /6
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
sewer account. However, after adjustments for front-ending obligations due to the City and
claim repayments, the balance in the sanitary sewer account should be amended to reflect a
surplus of $1,603,398.50 at end 2020. This balance assumes excess cash ($972,370.50)
will be transferred from the levy account to the City as payment for front-ending obligations
due to the City. A complete reconciliation of the sanitary sewer account balance is provided
in Appendix D8.
At end 2020, City documentation reflected a surplus balance of $378,520.00 in the
stormwater account. This balance is in alignment with the balance reflected in the model at
end 2020. A complete reconciliation of the stormwater account balance is provided in
Appendix E8.
Together, these account adjustments are enabling the withdrawal of approximately $2.19
million as payment for front-ending obligations owed to the City. However, of this
withdrawal City staff have determined that approximately $0.33 million is required to
replenish unrelated deposits and withdrawals from other uncommitted accounts. The
balance of approximately $1.86 million is available to the City and should be utilized to fund
the City's share of transportation, water, and sanitary sewer projects that are prioritized in
the City's 10-year capital plan.
Offsite Levy Account Reconciliation Withdrawals
| 2007-2020 Account Reconcilation Withdrawals _
Transportation $ 454,217
Water $ 763,751
Sanitary $ 972,371
Stormwater $ -
Total $ 2,190,338
5 RATE UPDATES
For future development to pay for its share of the $99.80 million offsite infrastructure costs
contained in the City's capital plans, rates are approximately $79,823 per net hectare on a
weighted average basis, as shown in the tables below. A comparison of rates to other
municipalities is shown in Appendix G.
Offsite Levy Rates (Per Net Hectare): High, Low, & Averages
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qwrt | (Mette | Nettie) | (ata) | iNet)
High TSC OS 889431$ ~~ 63,739/$ 13,507 $ 102,682 |
low. SS 217511 $ a oe2 ig TS 89.322 |
Weighted Average|$ [$5 9761$ --50,143[$ 3,704 $ 79,823 |
' Highs, Lows, and Averages are shown for information purposes only. Developers pay the actual rate applicable
to their specific development area.
July 15, 2021 7
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Summary of Offsite Levy Rates by Area (Per Net Hectare)
Transportation Water Sanitary ie Stormwater
10 $ - §$ 38,943 $ 42,317 $ - §$ 81,260
20 $ - §$ 21,751 $ 55,356 $ 8,479 $ 85,586
3.0 $ - §$ 21,751 $ 55,356 $ 8,479 $ 85,586
40 ¢ - § 21,751 $ 42,317 $ 8,479 $ 72,547
5.0 §$ - § 21,751 $ 42,317 $ 8479 $ 72,547
60 $ - § 21,751 $ 42,317 $ 8,479 $ 72,547
70 $ - § 21,751 $ 29,092 $ 8,479 $ 59,322
80 86¢ - §$ 21,751 $ 42,317 $ 8,479 $ 72,547
90 ¢ - §$ 21,751 $ 42,317 $ - § 64,068
10.0 $ - §$ 21,751 $ 62,988 $ 13,507 $ 98,246
11.0 $ - §$ 21,751 $ 62,988 $ - § 84,738
120 $ - § 21,751 $ 62,988 $ 13,507 $ 98,246
13.0 §$ - § 21,751 $ 62,988 $ 8,479 $ 93,217
14.0 $ - § 21,751 $ 62,988 $ - § 84,738
15.0 §$ - §$ 21,751 §$ 62,988 $ - § 84,738
16.0 $ - § 21,751 $ 62,988 $ - §$ 84,738
17.0 $ - §$ 21,751 $ 62,988 $ 8,479 $ 93,217
18.0 $ - §$ 21,751 $ 62,988 $ 8,479 $ 93,217
19.0 §$ - § 38,943 $ 48,661 $ - § 87,604
20.0 $ - §$ 38,943 $ 47,831 $ - §$ 86,774
21.0 $ - § 38,943 $ 53,036 $ - § 91,979
22.0 $ - §$ 38,943 $ 48,661 $ - §$ 87,604
23.0 $ - §$ 38,943 $ 63,739 $ - §$ 102,682
24.0 $ - §$ 37,449 $ 59,364 $ - §$ 96,813
25.0 $ - § 21,751 $ 59,364 $ - §$ 81,115
6 RECOMMENDATIONS
In addition to implementing the offsite levy rates outlined in Section 5, CORVUS
recommends the following:
1. Consolidated offsite levy related accounts into 4--one for each offsite infrastructure
type. These accounts should include only to offsite levy related details, in alignment
with MGA requirements.
2. Amend the balances of offsite levy accounts as reflected in Appendices B8-
transportation: $189,680, C8-water: $(365,758), D8-sanitary sewer: 1,603,398, E8-
stromwater: $378,520; and in so doing, withdraw excess funds from these accounts
as partial repayment of front-ending obligations due to the City (see table opposite).
Together, these account adjustments are enabling the withdrawal of approximately
$2.19 million as payment for front-ending obligations owed to the City. However, of
this withdrawal City staff have determined that approximately $0.33 million is
required to replenish unrelated deposits and withdrawals from other uncommitted
accounts. The balance of approximately $1.86 million is available to the City and
July 15%, 2021 /8
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
should be utilized to fund the City's share of transportation, water, and sanitary
sewer projects that are prioritized in the City's 10-year capital plan.
3. Develop an offsite levy policy and practices framework to support ongoing
management of the bylaw. Topic areas within the framework should include: (1) levy
exemptions, (2) levy deferrals, (3) installment payments, (4) indemnification, (5)
interim financing, (6) front-ending reimbursement, (7) offsite infrastructure inspection,
acceptance, and warranty, (8) interest on unpaid balances, (9) interest rate changes,
(10) inflation rate changes, etc.
4. Establish a formal and regular communication and documentation process between
the Finance, Planning, and Engineering departments to enable the accurate
documentation of offsite levy expenditure and front-ending details.
5. Establish individual accounts and/or sub-ledgers for each account to track amounts
owed to each front-ending claimant--the City is the only front-ending claimant
currently but that will likely change in the future. In so doing, ensure the same
interest charging rate that is reflected in the offsite levy model (in any given year) is
used to calculate interest on outstanding front-ending balances.
6. During the reconciliation of account balances in the future, ensure the interest
earning and charge rates that underpin the offsite levy model for that time period are
used to determine account interest impacts. This is outlined in the offsite levy model
user guide and instructions.
7. Limit future withdrawals from offsite levy accounts to only that portion of project cost
for which future development is responsible (i.e., Project Cost X Developer Share
%).
8. Ensure funds withdrawn from offsite levy accounts are only used to finance offsite
levy projects contained in the offsite levy bylaw.
9. Update offsite levy rates annually and provided an annual report to Council outlining
the status of levies (monies collected, remaining front-ending debts, etc.). This is a
newly amended requirement of the MGA.
10.Recent changes to the MGA enable municipalities to charge offsite levies for
recreation facilities, fire stations, police stations, and libraries. The City should
consider _ whether it wishes to adopt such levies in the future and, if so, begin
developing the support documentation that will be needed to create such levies.
July 15, 2021 19
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
7 ACKNOWLEDGEMENTS
CORVUS Business Advisors would like to thank all City of Brooks staff from Engineering,
Planning, and Finance who supported the work of this review, as well as MPE Engineering.
8 DISCLAIMER
CORVUS Business Advisor relied upon the City of Brooks and its advisors to provide all of
the data and information used to construct the offsite levy model and create the rates, such
as planning data and assumptions, development forecasts and assumptions, infrastructure
costs and costs estimates, allocations to benefitting parties, allocation to benefitting areas,
and other assumptions etc. As such, CORVUS Business Advisors makes no guarantee as
to the accuracy of the input data and information provided by these groups or the results
that stem from this data and information.
Offsite levy rates are not intended to stay static; they are based on assumptions and the
best available information of the day. Planning assumptions, cost estimates etc. can change
from year-to-year. Accordingly, the MGA requires that offsite levy rates be updated with the
most available information on a regular basis (usually annually). When information changes,
it will be reflected in a future update, and rates adjusted accordingly.
July 15", 2021 /10
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
APPENDIX A: OFFSITE LEVY AREAS AND LAND STAGING
The City of Brooks is parsed into 25 offsite levy areas, as shown in the map below. Areas
take into consideration the intersection points of existing/planned infrastructure basins (e.g.,
sanitary sewer basins), and also various natural and man-made barriers (e.g., rivers,
highways, etc.). All offsite levy infrastructure costs are allocated to one or more of these
areas.
Offsite Levy Areas
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July 15", 2021 /11
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Total net development area, the amount of land available for development in all offsite levy
areas, is approximately 1675 ha. In calculating net development area, allowances have
been made for environmental reserves, municipal reserves, and arterial road right of way,
stormwater management facilities, public utility lots, and other non-developable area.
Offsite Levy Net Development Area?
Feo tl BCE AT RIN abv be 8 | ena MR See i an Eee Sane
met w| Development |. =. | Environmental spel <7 | IMunlChpal dl eae eeu aaa atc eet
Area Ref. #| 9st ocation |oross Area (ha.)| oo | «6 Sub-total «=| "| Way and Other | Development
Bs tl onary 1] Reserves (hay | SUTIN | Reserves Ipeauctons (nail Ares (na)
| 2.1 (SGC Csr) 278.53| 27.85 NO) --S 244.938 |
|_ 3.1 [CCC neces! 64.04/ 6.40 /Rtees| --=--=87.664 |
| 41 Sc rs| 865.47| SSS |memine| --===--s75.66 |
| 6.1 [SeeMap | 04 tT toate t0.42[ ao (92.25 |
6) oes! 15.13| 151 §©|-- 13.62 |
| 7) Cn 3260| 3.26 |eOna) 28.63 |
| 8.1 i cOciieees| 50.67| 5.00 |Mmmtiog| == 44.42 |
| 9.1 [SCC COME! 292.99 | 23.24 || ~~ 200.14 |
| 10.1 |S0NG CC TOR| 26.75| == 3.68 /MmOOn] --32.10 |
| 111 [ccc ns! 26.65| 2.66 (ens! 23,02 |
| 121 cc ie) 50.01) 5.00|MmEngO)] --=«43.81 |
| 13.1 rs) 25.11) 2.51 |e ----«22.60 |
| 14.1 cc cr| 39.83| 3.3S|EumMO! ----«28.26 |
| 15.1 |SeeMap | BST a6] 70.29] 7.03] | C88.
| 16.1 Se RewOs eer) --=»« 17.04] ss. 7O MMOS! --=«d15.883 |
|__ 17.1 '|SeeMap | tof tare] tes es (105.06 |
|__ 18.1' [See Map = 76s | i37.e8[ 13.79 |S (124.00
| 19.1 |SeeMap | tee] tones tog [St 9 |
| 20.) a Crs! 3192) 313 |/nen ~§©_26.19 |
| 21.1 SSG CCS Een! == 98.14] 3.81 | 84.33 |
|__22.1__'[See/Map 602 | 5.02 1.50 | aa 7.68 |
| 23.1 |S6CNS | SZC! 2662| 266/mcmesBa | --«*18.85 |
|__24.1 |SeeMap [ton az92t 430 (oe 7.44 |
| 25.1 Ses enocivieeenoba| = 43.55] 4.36 (| ~--SS «89.20 |
Summary of Offsite Levy Net Development Area
PRUE Des chiption aun oe eceha anaes
Gross Development Area 1,923.07
Less Environment Reserve 23.20
Less Municipal Reserve 189.99
Less ROW Allowance 35.05
Net Development Area 1,674.84
*Note: 1 Hectare (ha.) = ~2.47 Acres
Net development area definitions will be applied in determining offsite levy obligations of
developers on application for subdivision or development within City of Brooks. Net
development area is defined as follows:
e Gross Area -- The area of lands to be developed in hectares that have not previously
paid an offsite levy.
? Area measurements were provided by Town staff.
July 15", 2021 /12
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
o Less: Any environmental reserves contained within the development area
Including environmental reserves and environmental easements.
o Less: A 10% allowance for Municipal Reserves.
o Less: The measurement of arterial road right of way, stormwater
management facilities, public utility lots, and other non-developable area that
bisects the development lands.
e Equals: Net Developable Area, which is the area subject to offsite levies.
A rate planning period of 25-years underpins the offsite levy model and rate calculations.
Many municipalities use this planning period as it provides a reasonable timeframe to
recoup the costs associated with offsite levy infrastructure construction, and it aligns with the
timeframes of many municipal capital planning and construction cycles.
Of the 1675 ha. of net land available across all offsite levy areas, approximately 1009 ha.
(60%) have been developed to date, and planners estimate that approximately 182 ha.
(11%) will develop during the next 25-years (the rate planning period) as shown in the tables
below.
Summary of Anticipated Development during the 25 Year Rate Pianning Period
Developed To Date 1,009.18 60.3%
Developed In Next 25 Years 181.77 10.9%
Developed Beyond 25 Years 483.89 28.9%
Net Development Area 1,674.84
July 15", 2021 113
CORVUS Business Advisors
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50
City of Brooks 2021 Offsite Levy Update
APPENDIX B: TRANSPORTATION
B1. Transportation Offsite Infrastructure
To support future growth, transportation offsite infrastructure is required. The estimated cost
of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
debenture interest associated with financing, and (c) future cost estimates. Total cost is
approximately $5.57 million as outlined in the table below. It is important to note that these
costs represent "gross" costs, of which only a portion will go to support development during
the 25-year review period. The remainder of this section outlines how the "net" costs for
development are determined.
Summary of Transportation Offsite Infrastructure
Beh) Pt US) TR ees ete | Costof | Future Debenture [Estimated Costof)
Men df ca doth al 7PRBoat Description | completed Work | Interest. Nore. ge rect noe
| 1 [Csi $ 1,732,070 Seen $ = $1,732,070]
|__2 |CassilsRoad and 2ndStreetWest_ SCT S$ 051427[/$ = SC CS (8,051,427 |
|__4 _|2nd Street West (South) Capacity Improvements == so| $ |S 785,400] $ 785,400 |
|_100 [Unallocated Offsite Levies CollectedtoDec31,2020 [| $ | -|/$ - [g ss - [gs
[$s 4,783,497/$ =~ $785,400 1$ 5,568,897 |
*Costs estimates provided by City staff.
**Estimates include engineering, contingencies, and land costs if any.
***Historical financing charges (if any) are included in the cost of completed work.
****Unallocated levies to end-2020 were set-up as an individual project (#100) and credited 100% to future
development and to all offsite levy areas.
"Offsite infrastructure definitions are contained in Appendix F.
*""**Project numbers that are "hidden" pertain to projects that have since been removed from the bylaw.
B2. Transportation Offsite Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). City of Brooks has/will receive $3.56 million in
special ear-marked grants or contributions for transportation offsite levy infrastructure as
shown in the table below (note, if the City receives other ear-marked grants or contributions
in the future, it will be reflected in one of the annual updates and rates adjusted accordingly).
The result is that the total reduced project estimated cost is $2.01 million.
Special Grants and Contributions for Transportation Offsite Infrastructure
i di : i "|| toy SO ge "Special Provincial | Other Reduced Prolec!
al ~ --- ' i : F 3 F 4 'hy i ete rae) (Historie & Future ewer: et Sh
| 4 [2nd Street West (South) Capacity Improvements __|$ 785,400/$ Ss - |$ = +|$ - |$ 785.400,
[100 Unallocated Offsite Levies Collected toDec31,2020.|$ - '(§ - |§ =. |$§ «|g. |
July 15", 2021 115
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
B3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast account balances, and the estimate of financial oversizing (described in the
Section that follows). The City anticipates construction of offsite infrastructure as outlined in
the table below. Note, if this schedule is adjusted in the future, it will be reflected in one of
the City's annual rate/bylaw updates.
Forecast Year of Construction
el ecu
BR 6 i) ee SEE SEE ae
|__2 |Cassils Road and2ndStreetWest_ == Cid| S208 SC"
| 4 [2nd Street West (South) Capacity Improvements |] 2038
"The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
**Project costs are inflated by 3% per annum to the year of construction.
B4. Transportation Offsite Infrastructure Benefiting Parties
The transportation offsite infrastructure previously outlined will benefit various parties to
varying degrees. Three potential benefiting parties were identified including:
1. City of Brooks -- a portion of the transportation infrastructure which is required to
service existing residents. This residual benefit is determined at the point in time
when the project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders -- other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing -- that portion of cost (i.e., leviable transportation
infrastructure costs) which benefits future development beyond the 25-year
review period.
o In Rates -- that portion of cost (i.e., leviable transportation infrastructure
costs) which benefits future development within the 25-year review
period.
The table below outlines the allocation of transportation offsite levy infrastructure costs to
benefiting parties.
July 15", 2021 /16
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Allocation of Transportation Infrastructure to Benefiting Parties
bem ||) sPreiegs Description: rl a i reco =| Mul Share % cr Never | ae
| $ 653.48 | | 97.16% |
"Allocations were determined by City staff.
** Projects with costs allocated to other stakeholders are associated with road projects partially funded by Alberta
Transportation.
"Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
B5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $0.55 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers (if any) need to be considered in determining the residual/net
costs to developers. City staff have advised that $0.64 million in transportation levies have
been applied/collected as shown in the table below. This results in an adjusted offsite levy
cost of approximately $(0.09) million.
Offsite Levy Funds Applied to Date
IY ce Ny Cae Ath OSL /Develocer |. OffsiteLew |e. cu t.4 | Adjusted
tem | Project Description OSL! Developer | Funds Collected | Funds Colected | pe veiopor (Levy)
B6. Summary of Transportation Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for transportation infrastructure that forms the
basis of the rate is approximately $(0.09) million. The cost allocations to each benefitting
party are based on the benefitting percentages shown in previous section. The offsite levy
balance (due from developers) is allocated to various benefitting areas (as described in the
next section).
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Total Transportation Offsite Levy Costs
= Future Less: Levy = Off-site
(OSL Share) $0.64M $(0.09)M
$0.55M
= Future
Development
"Financial
Oversizing"
$0.21M
- Less: Special :
Project Grants & = Project / = Other
Costs Contributions Balance Share
$5.57M $3.56M $2.01M $0.00M
= Existing
Development
(Muni Share)
$1.24M
B7. Transportation Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy
area (see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City staff. The lands anticipated to develop over the
25-years in each offsite levy benefitting area are used to determine rates.
Transportation Allocations to Benefitting Areas
litem | Developer Cost [74 [2 [3s] "4 [os [6 [or [ie To Piso [nt 2 ia a as te 47] 0 [40] 20 ai 22] a3 Ta 7 28]
ER AB 1 FL TL BF JT JS J TT TW ET ET
}2|[s 2485421 4 [4 ta a a a a ot a a aaa a a aa
Ee sn ee Re Ee ee ee ee ee ee ee
14 [$99,800 | SAI Ft NIA OA a AA | A | A ee neha | le wh [ton] fists oe | |
B8. Account Balance
At December 31', 2020 the transportation account balance was in a deficit of $189,680.29.
This amount takes into consideration expenditures and front-ending obligations up to end-
2020. This balance also assumes that remaining funds of $454,216.71 currently in the
account are transferred to the City to pay down front-ending obligations owed to the City.
Details associated with account reconciliations are summarized in Appendix H.
July 15", 2021 /18
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Transportation Offsite Levy Reserve Balance
Description Dr Cr Balance
Opening Balance 2006 $ 511,399.00 $ 511,399.00
OSL Receipts 2006 - 2020 $ 118,372.00 $ 629,771.00
OSL Refunds 2006 - 2020 $ - $ 629,771.00
OSL Receipt Allocations (Withdrawals) 2006 - 2020 $ - $ 629,771.00
Interest Earned (Charged (2006 2020) $ 14,126.00 $ 643,897.00
Account Balance per Muni Records (Unallocated Receipts) $ 643,897.00
Front-ending (2006 - 2020) $ 454,216.71 $ 189,680.29
Balance $189,680.29
B9. Development and Transportation Infrastructure Staging Impacts
Transportation offsite infrastructure will be constructed in staged fashion over the 25-year
review period.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 2.00%° interest allowance is charged to the account when it is forecast to be
in a negative balance. Further, a 1.00% interest credit is provided to the account when it is
forecast to be in a positive balance. The graph and table below outline the forecast
transportation levy account balances over the 25-year development period.
If necessary, an interest staging adjustment is applied to rates (slightly positive or slightly
negative) to ensure that the forecast account balance at the end of the 25-year review
period always returns to break-even (i.e., developers are not charged too much thereby
providing a windfall to the City, nor are they charged too little thereby placing an unequitable
burden on taxpayers)*.
Anticipated Transportation Offsite Levy Account Balances
Transportation Reserve
$250,000
$200,000 +, --------_--_---- eee eo | .
---- Reserve Balance
$150,000 eS ---- l --
wr
$100,000 +~-------- ------
$50,000, ~}----_--__________--_ _____S-t-0-#.
$-
os f 8 8 Vee 8 8 2
N N N N N N N N N
3 The 20-year debenture rate at the Alberta Capital Finance Authority at the time of writing was ~2.00%.
* At present, the City has collected more funds in the transportation account than is currently necessary. This
surplus will be reduced as additional transportation costs are brought on board in the future.
July 15", 20214 /19
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Anticipated Transportation Offsite Levy Account Balances
Reserve Balance
Year Receipts Expenditure Interest Balance
2021 $ - $ - $ 1,897 $ 191,577
2022 $ = $ - $ 1,916 $ 193,493
2023 $ - $ - $ 1,935 §$ 195,428
2024 $ - $ - $ 1,954 $ 197,382
2025 $ - $ - $ 1,974 $ 199,356
2026 $ - $ : $ 1,994 $ 201,349
2027 $ * $ - $ 2,013 $ 203,363
2028 $ - $ > $ 2,034 § 205,397
2029 $ - $ - $ 2,054 $ 207,451
2030 $ - $ - $ 2,075 $ 209,525
2031 $ - $ - $ 2,095 $ 211,620
2032 $ - $ - $ 2,116 §$ 213,736
2033 $ - $ - $ 2,137 $ 215,874
2034 $ - $ - $ 2,159 $ 218,033
2035 $ = $ - $ 2,180 $ 220,213
2036 $ - $ - $ 2,202 $ 222,415
2037 $ - $ * $ 2,224 $ 224,639
2038 $ - $ 8,255 $ 2,164 §$ 218,548
2039 $ - $ 42,514 $ 1,760 $ 177,794
2040 $ - $ 61,305 $ 1,165 $ 117,654
2041 $ - $ 45,103 $ 726 $ 73,277
2042 $ - $ 18,582 $ 547 $ 55,242
2043 $ - $ - $ 552 $ 55,794
2044 $ - $ - $ 558 $ 56,352
2045 $ - $ - $ 564 $ 56,915
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CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
APPENDIX C: WATER
C1. Water Offsite Infrastructure
In order to support future growth, water offsite infrastructure is required. The estimated cost
of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
debenture interest associated with financing, and (c) future cost estimates. Total cost is
approximately $36.14 million as outlined in the table below. It is important to note that
these costs represent "gross" costs, of which only a portion will go to support development
during the 25-year review period. The remainder of this section outlines how the "net" costs
for development are determined.
Summary of Water Offsite Infrastructure
Completed
[1 |RawWaterinjake dS tzezeri[$ dS (dS 1,222,871,
| 2 [Water Treatment Plant CTS 1450,000/$ TS CS 1,450,000]
| 3 |Water Treatment Plant Upgrade TS 7e79e6]$ SC 727,986 |
| 4 [300mm Diameter Mainto Fairview Reservior S| $ Ss 175,000/$ [S$ TS (175,000
| 5 |WaterReseior SC S34 000/$ SS 1,534,000 |
| 6 Upgrade Filters at Water Treatment Plant =| $s 479,050/$ | [SS 479,050 |
| __7 Water Supply, Treatment & Storage- NRSC | $s 6.708,047/$ TS 6,708,047 |
| 8 |EastSectorWaterMains SG ORGS SS 416,026 |
| 10 _|industrialMainLoop-Phase?_ CT SC SS 164,000]$ 6,164,000
| 41 industrial MainLoop-Phase2 CT SS 6,031,000] $ 6,031,000 |
| 12 |industrialiMainLoop-PhaseS SS 7,045,000] $ 7,045,000 |
| 43 |SoutheastMainLoop-Phasei Cd] SCC «dS CS 1,186,000] $ 1,186,000 |
|_14 |Southeast MainLoop-Phase2 TS SS 1,350,000] $ 1,350,000
| 45 |Southeast MainLoop-PhaseS CT SCS 1,648,000 $ 1,648,000
| 100 [Unallocated Offsite Levies CollectedtoDec31,2020 | $ == - |g gg
|$__---12,712,980/$ ss - ~|$ 23,424,000 | $ 36, 136,980 |
*Costs estimates provided by City staff.
**Estimates include engineering, contingencies, and land costs if any.
***Historical financing charges (if any) are included in the cost of completed work.
*"*Unallocated levies to end-2020 were set-up as an individual project (#100) and credited 100% to future
development and to all offsite levy areas.
"Offsite infrastructure definitions are contained in Appendix F.
"""*Project numbers that are "hidden" pertain to projects that have since been removed from the bylaw.
Location of Water Offsite Infrastructure
C2. Water Offsite Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). The City has/will receive approximately $5.28
million in special ear-marked grants and contributions for water offsite levy infrastructure as
shown in the table below (note, if the City receives other ear-marked grants or contributions
July 15", 2021 121
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
in the future, it will be reflected in one of the annual updates and rates adjusted accordingly).
The result is that the total reduced project estimated cost is $30.86 million.
Special Grants and Contributions for Water Offsite Infrastructure
(Osh SD he ti tric.. > Te all ba min ee | ly eernnntnad Smee mmars ry | on mt ay
aah tres rice w mall 1 prt A cat ig | special Provincial jpevelopes. ie s oe
tom | __Prolect Description] estimated Cost | us crates --)| Contributions | Estimated Cost
Oa ai ed ie ey nea ccc uke
| 1 |RawWaterintake 222,871 $ 68,798 1S 13.6731 $ = 240,460 |
| 3 _|WaterTreatment Plant Upgrade CS C727,986/$ _--s36B.993/$ ss - "|S 363,993 |
|___4 {300mm Diameter Mainto Fairview Reservior _---=S§_--s[$~--175,000/$ Ss 87,500/$ = = - '|$ _--_--~87,500 |
|S _|WaterReservior CS 534,0001$ 767000 1$ - S 767,000]
|_6 [Upgrade Filters at Water Treatment Plant _--= =| $479,050 [$ 4,580,876 ]$ ss - "(S$ (1,101,826)
|__7 [Water Supply, Treatment &Storage- NRSC_ | $6, 708,047/$ SC CS 708,047 |
| _8 _|EastSectorWaterMains SG ORES 73.825 /$ 142,201 |
|__11__|industrialMainLoop-Phase2 CS O31000T$ SC TS (6,031,000 |
|__12__|IndustrialMainLoop-Phase3_ CS 7,045,000]$ = SC 7,045,000 |
|__13 _|SoutheastMainLoop-Phase1 CS 1186,000]$ = TS 1,186,000]
|__14 _|SoutheastMainLoop-Phase2 Cd S| 1,350,000/$ [S$ CCC" KC*dS (1.350,000]
|__15 |SoutheastMainLoop-Phase3 CS 164BCOCOTS SC 1,648,000 |
C3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast account balances, and the estimate of financial oversizing (described in the
Section that follows). The City anticipates construction of offsite infrastructure as outlined in
the table below. Note, if this schedule is adjusted in the future, it will be reflected in one of
the City's annual rate/bylaw updates.
Forecast Year of Construction
mm | Project Description Genstiucton Start
ti)" it : fs, 'i { | Put \ my
| _2 _|WaterTreatment Plant == CC--"'(C;! Cr OC2O06:CCS
| 3 [Water Treatment Plant Upgrade Memes e0C8 can |_|
| 4 [300mm Diameter Main to Fairview Reservior [2006
| 6 [Upgrade Filters at Water Treatment Plant __----Ss| 2006
| 7 __|Water Supply, Treatment & Storage - NRSC eee 010 ea
| 8 [EastSectorWaterMains 2008S
| 11 _ [industrial Main Loop - Phase 2 | ee e203a ro |
|__12 [industrial Main Loop - Phase 3 ie Ses a0 |
| 13 |SoutheastMainLoop-Phase1_ CTC 2025
| 14 [Southeast Main Loop - Phase 2 _ a
| 15 [Southeast Main Loop - Phase 3 ase ae
"The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
** Project costs are inflated by 3% per annum to the year of construction.
July 15%, 2021 /22
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
C4. Water Offsite Infrastructure Benefiting Parties
The water offsite infrastructure previously outlined will benefit various parties to varying
degrees. Three potential benefiting parties were identified including:
1. City of Brooks -- a portion of the water infrastructure which is required to service
existing residents. This residual benefit is determined at the point in time when the
project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders -- other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing -- that portion of cost (i.e., leviable water infrastructure
costs) which benefits future development beyond the 25-year review period.
o In Rates -- that portion of cost (i.e., leviable water infrastructure costs)
which benefits future development within the 25-year review period.
The table below outlines the allocation of water offsite levy infrastructure costs to benefiting
parties.
Allocation of Water Infrastructure to Benefiting Parties
Developer Share
Reduced P, Other Stakeholder} Beyond 25 Yi OSL / Develo,
provec Desecration ESHA Cost") "Shee / remarcia seek
| Oversizing %)
[1 [Raw Waterintake TS 2a0400 | res 27H
| 2 |WaterTreatmentPiat $226,704) 77.28% | TT iY
| 3 [Water Treatment Plant Upgrade S$ ~------(363,003| 7.28% | TT --*S
[4 [300mm Diameter Mainto Fairview Reservior |$ --_--87,500|_-- 77.23% | | Cd S| --*'
| 5 WHO |S 767,00 aaa ihe! 22.77% |
[6 [Upgrade Filters at Water Treatment Plant |S (1,101,826) 77.28% | | TT
[7 [Water Supply, Treatment & Storage- NRSC (|S 6,708,047 [60.26% | | 8TH
[10 industrial Main Loop-Phase? $6,164,000] 60.26% | | 72% (| ~--7.03% --*S
[12 industrial MainLoop-PhaseS |S ~~ 7,045,000| 60.26% | | rBe2% | 11.13% --S
| 13 [Southeast MainLoop-Phasei_ |S 1,186,000] 60.84% | | 81% | 8.18
[15 [Southeast MainLoop-Phase3_ TS «1,648,000 60.84% | | 88.15% | 31% CS
[100 [Unallocated Offsite Levies CollectedtoDecsi,2020 [$f «i100,00%
[$s "30)868,075 |
*Allocations were determined by City staff.
"Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
C5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $7.27 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. City staff have advised that approximately $2.50 million in water levies have
been applied/collected as shown in the table below. This results in an adjusted offsite levy
July 15", 2021 123
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
cost of approximately $4.77 million.
Offsite Levy Funds Applied to Date
: ey |r OffsiteLevyy | ,.
Paded Offsite Levy |. 80 Ovy Adjusted
het ee Hi es OSL/ Developer |.' | Funds Collected |
Project Description -- | Geet «| ~Funds Collected | co.) | Developer (Levy)
[1 |RawWaterinfake dS aroz[$ = 1s ----- [$s 54750]
| 2 WCC RGR |$ 51.621 /(§0uS - |$ 51,621]
| 3 [Water Treatment PlantUpgrade CS CBBT SCC SCC' SSCS CC«CS 2,881 |
|__4 [300mm Diameter MaintoFairiewReservor Ss [$s s19,924/$ SC !:C*dSCCSC«*D 94.9244 |
| 5 |WateriResevich Ge |$ 174646[§Gumememn|$ - |$ 174,646]
| 6 Upgrade Filters at Water TreatmentPlant_ _--§ == [$s (250,886)/$ = TSC SCdS (250,886)
|__7 |Water Supply, Treatment &Storage- NRSC [$2,666,003 [$ 4,735,245 [$ = S (980,848 |
|_8 |GastSectorWaterMains CGO S CSC' E!:SCdS C6 ,038 |
|_10 [Industrial MainLoop-Phaset St G5.907/$ SC SCS 1,665,907]
|__11 [IndustrialMainLoop-Phase2-- CS 12G.441/$ SC OS C,246,447 |
|__12 _|industrialMainLoop-PhaseS Cd SC784004| GO SC:SCdT SS SCSC«C784,004 |
|_13 [Southeast MainLoop-Phasei_ CdS 93,116 |S CC Cd SCC CdS CSC893,116 |
|_14 [Southeast MainLoop-Phase2 0S 213,084 $ SC - S213,084 |
|_15 [Southeast MainLoop-Phase3_ Std TG SC SCS «104,048
|_100 [Unallocated Offsite Levies CollectedtoDec31,2020 [$s sss - ~=[$ ~~ 7ea75i/$ i - =O ((763,751)|
[$7,274,669/$ -- 2aosose [$$ 4,772,673 |
C6. Summary of Water Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for water infrastructure that forms the basis of
the rate is approximately $4.77 million. The cost allocations to each benefitting party are
based on the benefitting percentages shown in previous section. The offsite levy balance
(due from developers) is allocated to various benefitting areas (as described in the next
section).
Total Water Offsite Levy Costs
= Future Less: Levy = Off-site
Development Receipts B
alance
(OSL Share)| iadiaiies 64.77M
= Future
Development
"Financial
Oversizing"
$4.89M
- Less: Special :,
Project Grants & = Project = Other
Costs Contributions Balance Share
$36.14M $5,28M $30.86M $0.00M
= Existing
Development
(Muni Share)
$18.70M
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City of Brooks 2021 Offsite Levy Update
C7. Water Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy
area (see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City staff. The lands anticipated to develop over the
25-years in each offsite levy benefitting area are used to determine rates.
Water Allocations to Benefitting Areas
om | Preeti [ae ee ele elie alle ee |e [| [ie] ae ae] | a
4 |S 54,753 |g dl Aa | a | ch) Ad] 0 ct Wt | Le || a ee a
BEF 2 6 Fl WE We 0 DI HG J 0 OP 0 He Fd LT PT
EM EA Ba i PW PW 0 PD dW 0
14 |S 10,024 [EA eae et | a A | | A ced oa ch | A 0 | Nn nV Ont al] ctl 0 [ea | aT
ME ED DL Be FB TD TST TE BT fT DD]
[6 [s(250,806)[ 4 [4 [ata [ata fat ee a aaa a a aa)
MA Ef PD DF BT OT
WE FD ah NY Bs Pe I ee ee I es
CM ET 0
p41 fs 1,246,441 4 ta ta ta ta tata fa ta tt a a a a a a a a a a a a a
[42 [784,004 [HRA Rieeg| SA | A ck | AL | ek As | A |g ae P| Wg | | aN | eo |e a | oe
13 [$303,116 |i me | | | eet me | | | (me ea | | | mcs ee | eee | ee) ed | 4 | at a2 | ed 2 | Ana
114 | $213,084 |/Zc1e ees me evel (ease en me | cy vce ee ee | ar | om sn | pee] Hu | | Md | pr | a | Ad | | | |
1 15 |S 104,048 rte] came | me ern | Eset] | | rec | ed | emt a | ey] ea | et | | sal P| A |
Lioo|s (763.751) | 1 Papa ta papa tay a aa 4 4 4 a a a a at a a Tt a
C8. Account Balance
At December 31%, 2020 the water account balance was in a deficit of $(365,758.34). This
amount takes into consideration expenditures and front-ending obligations up to end-2020.
This balance also assumes that funds of $763,751.00 currently in the account are
transferred to the City to pay down front-ending obligations owed to the City. Details
associated with account reconciliations are summarized in Appendix H.
Water Offsite Levy Reserve Balance
Description Dr Cr Balance
Opening Balance 2006 $ 1,635,066.00 $ 1,635,066.00
OSL Receipts 2006 - 2020 $ 894,522.00 $ 2,529,588.00
OSL Refunds 2006 - 2020 $ 46,183.00 $ 2,483,405.00
OSL Receipt Allocations (Withdrawals) 2006 - 2020 $ 1,735,245.00 $ 748,160.00
Interest Earned (Charged (2006 2020) $ 15,591.00 $ 763,751.00
Account Balance per Muni Records (Unallocated Receipts) $ 763,751.00
Front-ending (2006 - 2020) $ 1,129,509.34 $ (365,758.34)
Balance $__ (365,758.34)
C9. Development and Water Infrastructure Staging Impacts
Water offsite infrastructure will be constructed in staged fashion over the 25-year review
period. We have reviewed the availability of offsite levy funds to meet these construction
requirements and found that offsite levy account funds will not be sufficient to pay for
construction of water infrastructure from time to time--front ending of infrastructure will be
required. A front-ender is the party that constructs and pays up front for infrastructure that
benefits other parties.
July 15, 2021 125
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 2.00%° interest allowance is charged to the account when it is forecast to be
in a negative balance. Further, a 1.00% interest credit is provided to the account when it is
forecast to be in a positive balance. The graph and table below outline the forecast water
levy account balances over the 25-year development period.
If necessary, an interest staging adjustment is applied to rates (slightly positive or slightly
negative) to ensure that the forecast account balance at the end of the 25-year review
period always returns to break-even (i.e., developers are not charged too much thereby
providing a windfall to the City, nor are they charged too little thereby placing an unequitable
burden on taxpayers).
Anticipated Water Offsite Levy Account Balances
Water Reserve
$1,000,000 =
$600,000" 4s ee = --+*-- Reserve Balance
$- pea -- os a a a ee CL ae ae Cd a | 7 :
- wo nt top) -- ie] w Ld [o>] re o
« $(500,000) a
N N N N N N N N N N
$(1,000,000) +-- 1 A --
$(1,500,000) +-- --__--__--__-- >
$(2,000,000)
Year
5 The 20-year debenture rate at the Alberta Capital Finance Authority at the time of writing was ~2.09%.
July 15, 2021 126
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Anticipated Water Offsite Levy Account Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2021 $ 157,846 $ - $ (4,158) $ (212,070)
2022 $ 164,955 $ : $ (942) $ (48,057)
2023 $ 172,384 $ . $ 1,243 $ 125,570
2024 $ 180,146 $ - $ 3,057 $ 308,773
2025 $ 188,267 $ 44,246 $ 4,528 $ 457,322
2026 $ 196,739 $ 364,584 $ 2,895 $ 292,372
2027 $ 205,601 $ 46,940 $ 4,510 $ 455,543
2028 $ 214,859 $ = $ 6,704 $ 677,106
2029 $ 224,543 $ 211,032 $ 6,906 $ 697,523
2030 $ 234,657 $ 1,738,904 $ (16,134) $ (822,859)
2031 $ 245,219 $ 223,884 $§$ (16,030) $ (817,554)
2032 $ 256,265 $ - $ (11,226) $ (572,514)
2033 $ 267,800 $ 177,713 $ (9,649) $ (492,075)
2034 $ 279,860 $ 1,464,353 $§$ (33,531) $ (1,710,100)
2035 $ 292,469 $ 188,535 $ (32,123) $ (1,638,289)
2036 $ 305,651 $ 33,198 $ (27,317) $ (1,393,153)
2037 $ 319,412 $ 273,550 §$ (26,946) $ (1,374,237)
2038 $ 333,797 $ 35,220 $ (21,513) $ (1,097,172)
2039 $ 348,832 $ 133,471 $ (17,636) $ (899,448)
2040 $ 364,545 $ 1,099,804 $ (32,694) $ (1,667,402)
2041 $ 380,965 $ 141,600 §$ (28,561) $ (1,456,597)
2042 $ 398,104 $ 19,356 $ (21,557) $ (1,099,406)
2043 $ 416,054 $ 159,494 §$ (16,857) $ (859,702)
2044 $ 434,787 $ 20,535 $ (8,909) $ (454,359)
2045 $ 454,359 $ - $ = $ (0)
July 15", 2021 /27
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
APPENDIX D: SANITARY SEWER
D1. Sanitary Sewer Offsite Infrastructure
In order to support future growth, sanitary sewer offsite infrastructure is required. The
estimated cost of this infrastructure is based upon: (a) actual construction costs to the cut-off
date, (b) debenture interest associated with financing, and (c) future cost estimates. Total
cost is approximately $53.82 million as outlined in the table below. It is important to note
that these costs represent "gross" costs, of which only a portion will go to support
development during the 25-year review period. The remainder of this section outlines how
the "net" costs for development are determined.
Summary of Sanitary Sewer Offsite Infrastructure
r | ae Ves sat | Estimated Cost of
| 1 _ |New Sewage Treatment Facity, Pumping Station and Forcerman --| s 2,930,163. _|s _-_|s 2,930,106]
|__2 __|Modification and Expansion Wastewater Treatment Facility (| $--*4,283,041/$ - |$ --- ~+'(|$ 4,283,941 |
| 3____|Pump Station Modifications and Forcemain |S 1,156,.2511$ = |S --- ~+'($ 1,156,251
| _4 _ |East Sector Sanitary Sewer Upgrade S211 $C dS CSC (dS C82 611 |
| _5 _|Cassils Road East SanitarySewerMan CS 153,225/$ = SC CdS «153,225 |
| 9 |Eastbrook Sanitary Sewer Pump Station Upgrade |S 536,830/$ SC «SC«d S$ «536,830 |
[10 |Main Trunk (Old Lagoons to Hort Lift Station) ss S ~----S552,456/$ = (|S «3.5 12,014|$ 4,064,470 |
| 11 |Main Trunk (7th Street Eastto OldLagoons) | SCS (I$ --<4.133,000[$ _ 4,133,000 |
[12 |South industrial Trunk MainUpsize CT SCS S$ --«*1,716,000[$ _1,716,000 |
|_13 |Eastbrook Lift Station and ForcemainUpgrades | SCS ~~ S$ --*1,729,000[$ _1,729,000 |
| 14 |Parkland Lift StationUpgrades Cd SCS CC (I$ --_--«329,0001$ __ 329,000
[15 [Meadowbrook LiftStationUpgrades CT SCS IS --«*1,358,0001$ '1,958,000 |
|_16__|Wastewater Treatment Upgrades CCT SCS (I$ 30,200,000] $ 30,200,000,
[100 Unallocated Offsite Levies CollectedtoDec 31,2020. | $C GSC GSC Cs
[$0845.57 [$$ A977 O14 | $63,822,525 |
*Costs estimates provided by City staff.
**Estimates include engineering, contingencies, and land costs if any.
***Historical financing charges (if any) are included in the cost of completed work.
"Unallocated levies to end-2020 were set-up as an individual project (#100) and credited 100% to future
development and to all offsite levy areas.
"Offsite infrastructure definitions are contained in Appendix F.
""***Project numbers that are "hidden" pertain to projects that have since been removed from the bylaw.
D2. Sanitary Sewer Offsite Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). City of Brooks has/will receive approximately
$16.28 million in special ear-marked grants and contributions for sanitary sewer offsite levy
infrastructure as shown in the table below (note, if the City receives additional ear-marked
grants or contributions in the future, it will be reflected in one of the annual updates and
rates adjusted accordingly). The result is that the total reduced project estimated cost is
$37.54 million.
July 15t, 2021 / 28
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Special Grants and Contributions for Sanitary Sewer Offsite Infrastructure
oe roe Sh om Te |i. I Special erovseiel| Meipsrcbenn | Aa
bens Av ; '| Total Project | Grants | | | Reduced Project
- (oo) APORIR GT cy, aeatted cont tions) || Goreme Entec
Pe YR Ue ED RE WTA ARE | Rey a | eiaL A TSI S MR iar e AP P a
[1 |New Sewage Treatment Faolity, Pumping Station and Forcemain |$ 2,930,188 |$ __2,785.454/$ Ss - --(|$ (144,704 |
|__2|Modification and Expansion Wastewater Treatment Faciity '| $ --'4,283,941|$ _1,623,849|$ 2,075,000|$ 685,092 |
[3 [Pump Station Modifications and Forcemain dS ~----«*1,156,251|$ 878,1261$ = ~|$ 578,125]
| 4 |East Sector Sanitary Sewer Upgrade CdS SC, 180,768 |S --_--*51,835 |
|__5 [Cassis Road East Sanitary SewerMan dS ~Si153,225/6 76,812/$ > |S --_76,613 |
[9 |Eastbrook Sanitary Sewer Pump Station Upgrade S$ ~~--i1.536.80018 - |S + |S 1,596,830
[10 [Main Trunk (Old Lagoons to Hort Lift Station) = S$ ~--«i4,084.470/§ = |$ = |$ 4,064,470 |
[11 [Main Trunk (7th Street Eastto Old Lagoons) dS ~~ --<4,133,0001$ =~ |$ = (|$ 4,133,000 |
[12 [South industrial Trunk Main Upsize CdS ~--«*,716,0001$ = [$= '($1,716,000 |
| 13 [Eastbrook Lift Station and Forcemain Upgrades SSS ~--*'1,729,000/$ - |$ = ~+|$ 1,729,000]
| 14 [Parkland Lift Station Upgrades CdS 29,0008 '|S = '(1S 329,000]
| 15 [Meadowbrook Lift Station Upgrades C«d SS ~--Ci1,358,000/$ Ss - (1S = ~'($ 1,958,000)
| 16 [Wastewater Treatment Upgrades «dL S$ 30,200,000 $ 9,080000|$ = ~'($ 21,140,000]
[100 [Unallocated Offsite Levies CollectedtoDec31,2020, |$ |}j- i$ =| |$ .« (i$ - |
[$63,822,525 [$ 14,204,817|$ 2,076,000|$ 97,642,708 |
D3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast account balances, and the estimate of financial oversizing (described in the
Section that follows). The City anticipates construction of offsite infrastructure as outlined in
the table below. Note, if this schedule is adjusted in the future, it will be reflected in one of
the City's annual rate/bylaw updates.
Forecast Year of Construction
Au A a bs ae eta | Construction
|__1 __|New Sewage Treatment Facility, Pumping Station and Forcemain | 2006 ~--_--sixi
|__2 ___| Modification and Expansion Wastewater Treatment Facilit
|____3 __|Pump Station Modifications and Forcemain
| 4 _|Bast Sector Sanitary Sewer Upgrade 20068 |
|__5 ___|Cassils Road East Sanitary Sewer Main ee OUG |
|___ 9 __|Eastbrook Sanitary Sewer Pump Station Upgrade 2012
| 10 __|Main Trunk (Old Lagoons to Hort Lift Station Sa
| _11 __|Main Trunk (7th Street East to Old Lagoons eee |
|_12 __|South Industrial Trunk Main Upsize eee 2029 ee |
|___13 _|Eastbrook Lift Station and Forcemain Upgrades eee eOZ0L. |
Parkland Lift Station Upgrades LENOX, al
Meadowbrook Lift Station Upgrades 520282 "|
Wastewater Treatment Upgrades pen 2020 ae
*The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
** Project costs are inflated by 3% per annum to the year of construction.
D4. Sanitary Sewer Offsite Infrastructure Benefiting Parties
The sanitary sewer offsite infrastructure previously outlined will benefit various parties to
varying degrees. Three potential benefiting parties were identified including:
July 15", 2021 /29
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
1. City of Brooks -- a portion of the sanitary sewer infrastructure which is required to
service existing residents. This residual benefit is determined at the point in time
when the project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders -- other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing -- that portion of cost (i.e., leviable sanitary sewer
infrastructure costs) which benefits future development beyond the 25-year
review period.
o In Rates -- that portion of cost (i.e., leviable sanitary sewer infrastructure
costs) which benefits future development within the 25-year review
period.
The table below outlines the allocation of sanitary sewer offsite levy infrastructure costs to
benefiting parties.
Allocation of Sanitary Sewer Infrastructure to Benefiting Parties
; Developer Share.
'Estimat inal
Oversizing %)
[_3___|Pump Station Modifications and Forcemain S'S ----878,128 | 77.23% | «dT id I |
|__4___|East Sector Sanitary Sewer Upgrade SS SS'1,835[ 208% | *t *i| ~ ----_a7.92% |
| 9 |Eastbrook Sanitary Sewer Pump Station Upgrade| $1,536,639 70.60% | |_| 29.31% _|
| 11 |Main Trunk (7th Street East to Old Lagoons) _______|$ 4,133,000| 69.23% | | fs% | 39.14% |
[13 [Eastbrook Lift Station and Forcemain Upgrades [$1,729,000 70.60% | | 6.86% | 23.45% |
| 14 [Parkland Lit Station Upgrades dS 320,000 75.75% 1 id idm | ist _--+t
[400 |Unallocated Offsite Levies ColactedioDecai2020(s OT TY 10.00% |
*Allocations were determined by City staff.
**Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
***Financial oversizing for Projects 3,4,5,6,7,8,and 13 was removed as these projects are allocated to offsite levy
areas which have no lands developing beyond the 25-year review period.
D5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $12.46 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. City staff have advised that approximately $2.57 million in sanitary sewer levies
have been applied/collected as shown in the table below. This results in an adjusted offsite
levy cost of approximately $9.89 million.
July 15", 2021 /30
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Offsite Levy Funds Applied to Date
Lil sonality | _ Offsite Levy ( Adjusted
j | OSL/ Developer}. | Funds Collected ee eat
Bro Dereritin '| cot ial ae | Starting Jen pevelgps (ia)
| _1 [New Sewage Treatment Faclity, Pumping StationandForcemain |$ --3z,956[$ Ss - [$s Sd (92,.956 |
[2 |Modification and Expansion Wastewater Treatment Faciity «(| $ ----=155,905/$ = |$ --- ~+(|$ 155,995]
[3 [Pump Station Modifications andForcemain TS t31,699/§ = $C CdS «131,639
[4 [East Sector Sanitary Sewer Upgrade StS CC dS CSC«dS SS CCC«C0« 56 |
[5 |CassilsRoadEastSanitarySewerMain IS t9,460/$ $C «CdS C«*19,8600]
|_9_ |Eastbrook Sanitary Sewer Pump Station Upgrade |S ~------450,431$ ges $ CC SC«dS «10,4633 |
[10 [Main Trunk (Old Lagoons to Hort Lift Station) --[S--1.615,.411/$ [$C «dS (1,615,411 |
| 11 |Main Trunk (7th Street Eastto Old Lagoons) S$ 17,7451 = SC «CdS «1,617,745 |
| 12 |South industrial Trunk MainUpsize dS 0,053/$ = S$ «L$ «489,053 |
| 13 [Eastbrook Lift Station and Forcemain Upgrades. |S 405.4011 $C «dS «405,401 |
[44 [Parkland Lift StationUpgrades CS 73388 SC SC «dS 73,388 |
[15 [Meadowbrook Lift StationUpgrades CS 88,7651 IS C ~S«d S$ «88,765
[16 Wastewater Treatment Upgrades dS 7057,703/$ = [$+ $ 7,057,703 |
[100 [Unallocated Offsite Levies CollectedtoDec31,2020, IS C'(W:*C*dS Sit eOB|s CLS (2,511,695)|
[s_ 12,467,602 [$2,569,024f$ = = S$ --(,888,578 |
D6. Summary of Sanitary Sewer Offsite Levy Cost Flow-through
As shown in the figure below, the total costs for sanitary sewer infrastructure that forms the
basis of the rate is approximately $9.89 million. The cost allocations to each benefitting
party are based on the benefitting percentages shown in the previous section. The offsite
levy balance (due from developers) is allocated to various benefitting areas (as described in
the next section).
Total Sanitary Sewer Offsite Levy Costs
= Future Less: Levy = Off-site
Development Receipts Balance*
(OSL Share) $2.57M ¢9 89M
$12.46M
= Future
Development
"Financial
Oversizing"
$1.82M
- Less: Special ,
Project Grants & = Project = Other
Costs Contributions Balance Share
$53.82M $16.28M $37.54M $0.00M
= Existing
Development
(Muni Share)
$23.26M
D7. Sanitary Sewer Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy
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City of Brooks 2021 Offsite Levy Update
area (see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City staff. The lands anticipated to develop over the
25-years in each offsite levy benefitting area are used to determine rates.
Sanitary Sewer Allocations to Benefitting Areas
fom] Pree Le tells delle] e [eae salsa] lalla lalelel aa
RU ESE 6 0 0 BH lr Ws de We
L_2 |S 155,005 [ASA eT a st |e | | ee |e | ae gf | cn | | | | unt | et eve ate et wat
EE ST TT TL HD
| 4 [$19,656 | eet] cece) net) dec | | ee | (ee |u|] | ein [| ee | eet apart | ee use| an a | rh
[|S _['S 10,460 | [| | | [Sm Pme | |r| |e | | rs [on | me | oe | ae (ome | am |e | ao [|
1 S| S 410,463 [aes aaa | ea | | | Fe | a | | Pc | ner nt | eA (|| | | | ee | |
1 40 |S 1,645,414 [isa] Sl Aa eT A | nh RAT na] mt] et | | ec | te te
114 |S 4,647,745 RBA) Bae aa ata | | 8 | | ck | a | a nl | | e)| || ee eve |
EAR EE SESE IE SESE SIE Sea ESS SSS SIE ae
113. [$ 405,401 [ama Neat Ge | Uae] Rn | [|| em ar |g PL at Wor | | | | | [ed] |
1.14 |$ 73,366 |RSS Ramen Ea Ss) em | | |e | om | ese | | ese | Oe In| Rre| eenl| pen | eu meh ee | coe (| 4 | 4 | A
[18 [$388,765 [Pe fae teal] se frase] wel ue fas | | |e | | coll cal] len oA [Ae adel ee aA lone|
Tie {s7osr7o3[ a [a tata tty arta tata tata aaa tl [aaa a a at
Loos _taseisot 1 Ta tata tats tata tata t stata tate t tata ta tra aaa
9,888,578
D8. Account Balance
At December 31%, 2020 the sanitary sewer account balance was in a surplus of
$1,603,398.50. This amount takes into consideration expenditures and front-ending
obligations up to end-2020. This balance also assumes that funds of $972,370.50 currently
in the account are transferred to the City to pay down front-ending obligations owed to the
City. Details associated with account reconciliations are summarized in Appendix H.
Sanitary Sewer Offsite Levy Reserve Balance
Description Dr Cr Balance
Opening Balance 2006 $ 1,888,174.00 $ 1,888,174.00
OSL Receipts 2006 - 2020 $ 682,873.00 $ 2,571,047.00
OSL Refunds 2006 - 2020 $ 28,276.00 $ 2,542,771.00
OSL Receipt Allocations (Withdrawals) 2006 - 2020 $ 57,329.00 $ 2,485,442.00
Interest Earned (Charged (2006 2020) $ 90,327.00 $ 2,575,769.00
Account Balance per Muni Records (Unallocated Receipts) $ 2,575,769.00
Front-ending (2006 - 2020) $ 972,370.50 _$ 1,603,398.50
Balance $ 1,603,398.50
D9. Development and Sanitary Sewer Infrastructure Staging Impacts
Sanitary sewer offsite infrastructure will be constructed in staged fashion over the 25-year
development period. We have reviewed the availability of offsite levy funds to meet these
construction requirements and found that offsite levy account funds will not be sufficient to
pay for construction of sanitary sewer infrastructure from time to time--front ending of
infrastructure will be required. A front-ender is the party that constructs and pays up front for
infrastructure that benefits other parties.
To compensate parties for capital they provide in front-ending offsite infrastructure
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construction, a 2.00%° interest allowance is charged to the account when it is forecast to be
in a negative balance. Further, a 1.00% interest credit is provided to the account when it is
forecast to be in a positive balance. The graph and table below outline the forecast water
levy account balances over the 25-year development period.
If necessary, an interest staging adjustment is applied to rates (slightly positive or slightly
negative) to ensure that the forecast account balance at the end of the 25-year review
period always returns to break-even (i.e., developers are not charged too much thereby
providing a windfall to the City, nor are they charged too little thereby placing an unequitable
burden on taxpayers).
Anticipated Sanitary Sewer Offsite Levy Account Balances
Sanitary Reserve
$2,000,000
. are (
$(1,000,000)
ego
yaoneea a = = ee
CO ee
i iS
er anon Le
ieee, a hee || ees
Sei La ee
$(9,000,000)
Year
§ The 20-year debenture rate at the Alberta Capital Finance Authority at the time of writing was ~2.09%.
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Anticipated Sanitary Sewer Offsite Levy Account Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2021 $ 304,709 $ 1,227,712 $ 6,804 $§$ 687,199
2022 $ 318,433 $ 333,015 $ 6,726 $ 679,344
2023 $ 332,773 $ 1,380,798 $ (7,374) $ (376,054)
2024 $ 347,756 $ 240,929 $ (5,385) $ (274,612)
2025 $ 363,434 §$ 846,366 $ (15,151) $ (772,695)
2026 $ 379,788 $ 3,680,270 $ (81,464) $ (4,154,641)
2027 $ 396,897 $ 3,804,583 $ (151,247) $ (7,713,574)
2028 $ 414,768 $ 917,868 $ (164,333) $ (8,381,007)
2029 $ 433,462 $ 61,952 $ (160,190) $ (8,169,687)
2030 $ 452,986 $ 255,241 $ (159,439) $ (8,131,381)
2031 $ 473,376 $ 262,898 $ (158,418) $ (8,079,321)
2032 $ 494,699 §$ 67,696 $ (153,046) $ (7,805,364)
2033 $ 516,966 $ : $ (145,768) $ (7,434,166)
2034 $ 540,247 $ - $ (137,878) $ (7,031,797)
2035 $ 564,588 $ - $ (129,344) $ (6,596,554)
2036 $ 590,034 $ E $ (120,130) $ (6,126,650)
2037 $ 616,600 $ : $ (110,201) $ (5,620,252)
2038 $ 644,368 $ = $ (99,518) $ (5,075,401)
2039 $ 673,391 $ - $ (88,040) $ (4,490,050)
2040 $ 703,724 $ - $ (75,727) $ (3,862,052)
2041 $ 735,423 $ = $ (62,533) $ (3,189,162)
2042 $ 768,508 $ - $ (48,413) $ (2,469,067)
2043 $ 803,159 $ - $ (33,318) $ (1,699,227)
2044 $ 839,322 $ - $ (17,198) $ (877,103)
2045 $ 877,103 $ = $ 0 $ 0
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APPENDIX E: STORMWATER
E1. Stormwater Offsite Infrastructure
In order to support future growth, stormwater offsite infrastructure is required. The
estimated cost of this infrastructure is based upon: (a) actual construction costs to the cut-off
date, (b) debenture interest associated with financing, and (c) future cost estimates. Total
cost is approximately $4.27 million as outlined in the table below. It is important to note that
these costs represent "gross" costs, of which only a portion will go to support development
during the 25-year review period. The remainder of this section outlines how the "net" costs
for development are determined.
Summary of Stormwater Offsite Infrastructure
; ' | Estimated Cost of :
Ar | Completed
13. [Marshall Drain Channel Upgrades - Phase 1________| $s _-|s_- |s 1,120,548 1.120.545 |
[14 [Marshall Drain Channel Upgrades =-Phase2 Ts T§ TS aert0|$ 881,010
| 15 [Marshall Drain Channel Upgrades-Phase3_ | SC «dS CS ,455] $463,455 |
| 16 |Marshall Drain Channel Upgrades-Phase4 dT SC SC OS 1272,510[$ _--*1,272,510|
| 17 |Greenbrook Pond Overflow Channel CT SCC' «dG OSC 24, 340[$ 524,340 |
100 [Unallocated Offsite Levies CollectedtoDec3i,20200 [$s -|$ - {gs §- {g - |
i$ [SS 4 270,860 [$4,270,860 |
*Costs estimates provided by City staff.
"Estimates include engineering, contingencies, and land costs if any.
***Historical financing charges (if any) are included in the cost of completed work.
*""Unallocated levies to end-2020 were set-up as an individual project (#100) and credited 100% to future
development and to all offsite levy areas.
*"""*Offsite infrastructure definitions are contained in Appendix F.
*"***Project numbers that are "hidden" pertain to projects that have since been removed from the bylaw.
E2. Stormwater Offsite Infrastructure Grants & Contributions to Date
The MGA enables the City to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). City of Brooks has/will receive approximately
$0.00 in special ear-marked grants and contributions for stormwater offsite levy
infrastructure as shown in the table below (note, if the City receives other ear-marked grants
or contributions in the future, it will be reflected in one of the annual updates and rates
adjusted accordingly). The result is that the total reduced project estimated cost is $4.27
million.
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Special Grants and Contributions for Stormwater Offsite Infrastructure
We tee ate | Special Provincial eeuremecnoeee | if ae Le Ay biel
Cha aie | TotalProject |" "Gio, | Agreement | Reduced Project.
PRO ESR = BM estimated Cost (tistone# Future)|, Contrbutions | Estimated Cost
SON ed Tiel al lls ar | GRR UC eA MEER) | A Suc
|_13 [Marshall DrainChannelUpgrades-Phase1 |S 1,120,545[$ SS 1,129,545 |
|_14 |Marshall Drain Channel Upgrades-Phase2_ TS 881,10] $ SC 881,010]
| 15 [Marshall DrainChannelUpgrades-Phase3 CTS 63,455/$ | SCC! CdS (4455 |
|_16 |Marshall Drain Channel Upgrades-Phase4_ St 272.510/$ = $C OS 1272,510 |
|_ 17 |Greenbrook Pond Overflow Channel CdS S24 40S CS 524,340 |
| 100 [Unallocated Offsite Levies CollectedtoDec31,2020 [$s == - |g So » [g gs
[$4 270,860/$ ss TS 4,270,860 |
E3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast account balances, and the estimate of financial oversizing (described in the
Section that follows). The City anticipates construction of offsite infrastructure as outlined in
the table below. Note, if this schedule is adjusted in the future, it will be reflected in one of
the City's annual rate/bylaw updates.
Forecast Year of Construction
| ramon |
[13 |Marshall Drain Channel Upgrades -Phase1_| 2024 _|
| 14 |Marshall Drain Channel Upgrades-Phase2 | 2029
| 15 [Marshall Drain Channel Upgrades-Phase3 | 2034
| 16 |Marshall Drain Channel Upgrades-Phase4_ | 2039
"The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
** Project costs are inflated by 3% per annum to the year of construction.
E4. Stormwater Offsite Infrastructure Benefiting Parties
The stormwater offsite infrastructure previously outlined will benefit various parties to varying
degrees. Three potential benefiting parties were identified including:
1. City of Brooks -- a portion of the stormwater infrastructure which is required to
service existing residents. This residual benefit is determined at the point in time
when the project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders -- other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing -- that portion of cost (i.e., leviable stormwater
infrastructure costs) which benefits future development beyond the 25-year
review period.
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o In Rates -- that portion of cost (i.e., leviable stormwater infrastructure
costs) which benefits future development within the 25-year review
period.
The table below outlines the allocation of stormwater offsite levy infrastructure costs to
benefiting parties.
Allocation of Stormwater Infrastructure to Benefiting Parties
tem] Pret once, | Rear | Munthe | eae | onmea | shea
[13 [Marshall Drain Channel Upgrades-Phasei dS ~----1,120,545| 5zee% | S| OH Od CSCO
[16 [Marshall Drain Channel Upgrades -Phase4 | $ ----',272,510| 2.68% | «dt S~Cia. 07% | 13.28%
p «4,270,860
*Allocations were determined by City staff.
"Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
E5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of $1.03 million. However, prior to
allocating these costs to benefiting areas, existing offsite levy receipts collected from
developers need to be considered in determining the residual/net costs to developers. City
staff have advised that $0.38 million in stormwater levies have been applied/collected as
shown in the table below. This results in an adjusted offsite levy cost of $0.65 million.
Offsite Levy Funds Applied to Date
'lhe See ay Sa re 08L/ Developer | _ MsHe Lewy | unde Cotactea | Adlustod 4
fem | Project Description: ea os a \hergsecxne Starting Jan 4, | Developer (Levy)
| 15 |MarshallDrainChannelUpgrades-Phase3_ S$ 105,267/$ = = = =©9- |$ - |$ 105,267 |
| 16 [Marshall DrainChannelUpgrades-Phase4 |S) t8G01]/$ = - |S - |$ 168,601
E6. Summary of Stormwater Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for stormwater infrastructure that forms the basis
of the rate is $0.65 million. The cost allocations to each benefitting party are based on the
benefitting percentages shown in previous section. The offsite levy balance (due from
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developers) is allocated to various benefitting areas (as described in the next section).
Total Stormwater Offsite Levy Costs
= Future soe Levy = Off-site
Development eceipts Balance*
(OSL Share)| "ial 60 65M
$1.03M 50.38M
= Future
Development
"Financial
Oversizing"
$0.75M
. Less: Special
Project Grants & = Project = Other
Costs Contributions Balance Share
$4.27M $0,00M $4.27M $0.00M
= Existing
Development
(Muni Share)
$2.50M
E7. Stormwater Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy
area (see tables below). Allocations are denoted with a "1" below applicable area numbers.
Benefiting areas were determined by City staff. The lands anticipated to develop over the
25-years in each offsite levy benefitting area are used to determine rates.
Stormwater Allocations to Benefitting Areas
tom] Poe Litas als tele [e [el ola | etal al ele [| ele] e alee las
13 [$470,357 [agelteg alg g) act | A] eh | | ee | ee ee ff a Negra ies || ee nce eed] |< |
114 |S 283,466 | ma A | Oc aa] Ve | Ve | en) S| el] We) aCe | ee | ee | Se | ee eee] | ed
115 [$105,267 |i id ites art daa cpa Cd |e | emer |e men eer) | C0 | | el | et [rl ||
116 [$168,601 |e egies ined | te Me a adc |e 9 | |e) es PPO On] re | ee | | cam] ee |G |
117 [$1,042 | BS mes | a ey |e 0] | ee a | | em | ed | | ce | | eet re | ce | oe
{400 ts _care.soye stat atatststatatatitstatststststs tats tata tats tats
E8. Account Balance
At December 31°, 2020 the stormwater account balance was in a surplus of $378,520.00.
This amount takes into consideration expenditures and front-ending obligations up to end-
2020. Details associated with account reconciliations are summarized in Appendix H.
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Stormwater Offsite Levy Reserve Balance
Description Dr Cr Balance
Opening Balance 2006 $ 243,133.00 $ 243,133.00
OSL Receipts 2006 - 2020 $ 151,111.00 $ 394,244.00
OSL Refunds 2006 - 2020 $ 30,861.00 $ 363,383.00
OSL Receipt Allocations (Withdrawals) 2006 - 2020 $ - $ 363,383.00
Interest Earned (Charged (2006 2020) $ 15,137.00 $ 378,520.00
Account Balance per Muni Records (Unallocated Receipts) $ 378,520.00
Front-ending (2006 - 2020) $ -__$ 378,520.00
Balance $___ 378,520.00
E9. Development and Stormwater Infrastructure Staging Impacts
Stormwater offsite infrastructure will be constructed in staged fashion over the 25-year
development period.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 2.00%' interest allowance is charged to the account when it is forecast to be
in a negative balance. Further, a 1.00% interest credit is provided to the account when it is
forecast to be in a positive balance. The graph and table below outline the forecast water
levy account balances over the 25-year development period.
If necessary, an interest staging adjustment is applied to rates (slightly positive or slightly
negative) to ensure that the forecast account balance at the end of the 25-year review
period always returns to break-even (i.e., developers are not charged too much thereby
providing a windfall to the City, nor are they charged too little thereby placing an unequitable
burden on taxpayers).
Anticipated Stormwater Offsite Levy Account Balances
Storm Reserve
$500,000
$300,000
" $100,000 ened
cog eC ee eae ae
oo SNe 8, 8 ek 9 we
oe | a ee A GL: see
Year
' The 20-year debenture rate at the Alberta Capital Finance Authority at the time of writing was ~2.09%.
July 15", 2021 /39
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Anticipated Stormwater Offsite Levy Account Balances
Opening Balance
Year Receipts Expenditure Interest Balance
2021 $ 22,510 $ 5 $ 4,010 $ 405,040
2022 $ 23,523 $ = $ 4,286 $ 432,849
2023 $ 24,583 §$ = $ 4,574 §$ 462,006
2024 $ 25,690 §$ 51,397 §$ 4,363 §$ 440,661
2025 $ 26,848 §$ 423,513 $ 440 $ 44,436
2026 $ 28,056 $ 54,527 §$ 180 $ 18,144
2027 $ 29,320 $ 232 $ 472 $ 47,705
2028 $ 30,640 $ 1,911 $ 764 §$ 77,198
2029 $ 32,021 $ 36,157 $ 731 $ 73,792
2030 $ 33,463 $ 295,908 $ (3,773) $ (192,426)
2031 $ 34,969 §$ 38,098 $ (3,911) $ (199,465)
2032 $ 36,545 §$ = $ (3,258) $ (166,179)
2033 $ 38,189 §$ $ (2,560) $ (130,549)
2034 $ 39,909 $ 15,459 $ (2,122) $ (108,221)
2035 $ 41,707 $ 127,380 $ (3,878) $ (197,771)
2036 $ 43,587 $ 16,400 $ (3,412) $ (173,996)
2037 $ 45,550 $ 4 $ (2,569) $ (131,015)
2038 $ 47,601 $ - $ (1,668) $ (85,083)
2039 $ 49,745 $ 28,703 $ (1,281) $ (65,322)
2040 $ 51,986 $ 236,515 $ (4,997) $ (254,848)
2041 $ 54,327 §$ 30,451 $ (4,619) $ (235,591)
2042 $ 56,771 $ - $ (3,576) $ (182,396)
2043 $ 59,331 $ - $ (2,461) $ (125,526)
2044 $ 62,003 §$ - $ (1,270) $ (64,794)
2045 $ 64,794 $ - $ (0) $ (0)
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APPENDIX F: OFFSITE INFRASTRUCTURE DEFINITIONS
F1. Transportation
The City of Brooks maintains a roadway classification system consistent with the definition
of arterial, collector, and local roads contained in the Transportation Association of Canada's
Manual of Geometric Design Standards for Canadian Roads.
New developments contribute their proportionate share of the cost of the following via the
transportation offsite levy charge:
* Urban arterial roads.
* Rural grid roads which function as a major road network.
* Arterial roadway landscaping and pedestrian linkages.
* Noise attenuation facilities required for upgrading in conjunction with completion of
arterials in developed areas.
* Arterial/arterial road intersection signals.
* Arterial/collector road intersection signals.
* Underground power costs applicable to arterial road construction.
« Lands purchased to accommodate any leviable infrastructure.
All other transportation related infrastructure, such as local and collector roads within new
development areas, is constructed by developers, at their cost, in conjunction with the
development.
F2. Water
New developments contribute their proportionate share of the cost of the following via the
water offsite levy charge:
« New water transmission mains. Water "transmission" mains are distinguished from
water "distribution" mains by their function, not size. Transmission mains are typically
larger, service a large area, and provide little or no direct service along their length.
In comparison, distribution mains are typically smaller and are used for local
servicing (i.e., service connections to abutting lots and blocks).
* New water distribution mains that benefit an entire basin.
* Water reservoirs and fill/supply mains.
* Water supply and treatment facilities.
* Existing water transmission mains and water distribution mains that are required to
be expanded or upgraded to meet current standards and benefit an entire basin.
These projects are proportionately allocated to existing developed benefiting areas
through utility rates and new undeveloped benefiting areas through offsite levies.
* Lands purchased to accommodate any leviable infrastructure.
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All other water related infrastructure, such as local water distribution lines within new
development areas, is constructed by developers, at their cost, in conjunction with the
development.
F3. Sanitary Sewer
New developments contribute their proportionate share of the cost of the following via the
sanitary sewer offsite levy charge:
«» New wastewater trunks. Wastewater "trunks" are distinguished from wastewater
"collectors" by their function, not size. Trunks are typically larger, service large areas,
and are located along arterial or otherwise leviable roads. In comparison, collectors
are typically used for local servicing (i.e., service connections to abutting lots and
blocks).
» New wastewater collectors that benefit an entire basin.
« Lift stations that benefit an entire basin.
« Wastewater treatment and disposal facilities.
« Existing trunk mains and collector mains that are required to be expanded or
upgraded to meet current standards and benefit an entire basin. These projects are
proportionately allocated to existing developed benefiting areas through utility rates
and new undeveloped benefiting areas through offsite levies.
« Lands purchased to accommodate any leviable infrastructure.
All other sanitary sewer related infrastructure, such as local sanitary sewer collectors within
new development areas, is constructed by developers, at their cost, in conjunction with the
development.
F4. Stormwater
New developments contribute their proportionate share of the cost of the following via the
stormwater offsite levy charge:
= New stormwater trunks. Stormwater "trunks" are distinguished from stormwater
"collectors" by their function, not size. Trunks are typically larger, service large
catchment areas, and are located along arterial or otherwise leviable roads. In
comparison, collectors are typically used for local servicing (i.e., service connections
to abutting lots and blocks).
= New stormwater collectors that benefit an entire basin.
» Stormwater lift stations and that benefit an entire basin.
« New overland drainage infrastructure that benefits an entire basin.
# Existing trunk mains and collector mains that is required to be expanded or upgraded
to meet current standards and benefits an entire basin. These projects are
proportionately allocated to existing developed benefiting areas through utility rates
and new undeveloped benefiting areas through offsite levies.
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« Any leviable infrastructure, per the above, to provide an adequate stormwater outlet
to an entire benefitting basin.
« Lands purchased to accommodate any leviable infrastructure.
All other stormwater related infrastructure, such as local stormwater collectors within new
development areas, is constructed by developers, at their cost, in conjunction with the
development.
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APPENDIX G: COMPARISON OF RATES
The table below compares the new City offsite levy rates to other municipalities.
City of Beaumont" Residential (roads, water, sewer) $53,900 - $77,600 (2019)
City of Fort Saskatchewan (West Park) (roads, water, sewer, storm) $62.900 - $76,700 (2017)
Town of Stony Plain (roads, water, sewer, recreation) $74,950 (2021)
City of Lacombe (roads, water, sewer, storm) $19,800 - $120,100 (2013)
Town of Edson" (roads, water, sewer) $77,400 (2016)
Town of Rocky Mountain House' (roads, water, sewer) (by Dev Agreement) $79,700 (2016)
City of Brooks* (roads, water, sewer, storm) $79,823 (2021)
Parkland County* (roads, water, sewer, storm) $82,500 (2018)
Sturgeon County -- Sturgeon Valley* (roads, water, sewer) $82,800 (2021)
City of Spruce Grove* (roads, water, sewer) $83,000 (2020)
City of Beaumont* Industrial (roads, water, sewer) $80,900 - $116,390 (2019)
Town of Sylvan Lake* (roads, water, sewer, storm) $85,000 (2021)
Town of Blackfalds (roads, water, sewer, storm) $90,100 (2015)
Town of Calmar* (roads, water, sewer) $95,700 (2020)
Lacombe County (Joint Economic Area) (water, sewer) $95,000 (2016)
Town of Strathmore (roads, water, sewer) $96,300 (2017)
City of Cold Lake* (roads, water, sewer, storm) $103,000 (2007)
City of Fort Saskatchewan (South Fort) (roads, water, sewer, storm) $104,100 (2017)
Leduc County' - Nisku (roads, water, sewer) $109,000 (2017)
Town of Redcliff* (roads, water, sewer, storm) $109,200 (2016)
City of Lloydminster (roads, water, sewer) $112,900 (2011)
Town of Devon* (roads, water, sewer) $119,900 (2019)
Town of High River (roads, water, sewer) $130,000 (2013)
City of Leduc* (roads, water, sewer) $138,500 (2021)
Town of Cochrane (roads, water, sewer, storm, recreation) $250,000 (2020)
Town of Okotoks (roads, water, sewer) $198,600 (2020)
City of Red Deer* (roads, water, sewer, storm) $203,300 (2019)
City of Chestermere* (roads, water, sewer, storm, recreation) $226,980 (2021)
Red Deer County (Gasoline Alley) (roads, water, sewer, storm) $220,000 (2017)
City of Medicine Hat* (subsidy) (roads, water, sewer, storm) $250,000 (2019)
City of Lethbridge (roads, water, sewer, storm) $281,000 (2020)
City of St. Albert* (roads, water, sewer, storm) +$300,000 (2020)
City of Edmonton (roads, water, sewer, storm) +$300,000
City of Calgary (roads, water, sewer, storm, rec, stabilization) +$350,000
*CORVUS clients
"Information adapted from online sources as at Jan 1%, 2021.
July 15", 2021 144
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
APPENDIX H: OFFSITE LEVY ACCOUNT RECONCILIATIONS
At present, the City manages offsite levy funds together with several other infrastructure
reserves. During this review, City staff gathered details associated with all infrastructure
accounts (including offsite levies) to enable the identification and separation of finance
details associated only with offsite levies (moving forward, the City must manage offsite levy
account details separately in alignment with MGA requirements).
For each infrastructure type (e.g., water) 2 tables were created--one includes the details
associated with all infrastructure reserves, and one includes the details associated only with
offsite levies (see below). Information highlighted in 'yellow' pertains to transactions that are
not offsite levy related and have been removed from offsite levy account reconciliations.
Transportation
All Accounts
Withdrawals
Opening Balance OSL Receipts OSL Refunds (Funds Applied pale ra saieetones sap acre Closing Balance
to Projects)
| 2006 [| $511,399.00] $40,778.00 TT StazasSoo] OT SSC*dY:C«S 429,722.00]
| 2007 {| $429,722.00] $14,957.00] | | (8120,785.00)[ $43,219.00 | S$367,123.00 |
|__2008 | _ $367,113.00] $23,agooo[ | | (563,594.00)[ $75,603.00 |S ($402,302.00 |
| 2009 | $402,302.00 || 9$4;747,00)| [0875 3.00) $328,216.00 |
|_2010 | $328,216.00] $a0a.o0| | | (8:75,391.00)|$120,080.00| $8,035.00] $381,744.00 |
| 2011 | $381,744.00| _gagouoo[ | 887,375.00[ | 8445.00] $303,705.00 |
|__2012__ | __ $303,705.00 | ____g2,agsoo] | (537,375.00)[ | $876.00] $268,894.00 |
| 2013 | $268,804.00] _--$3,aasoo[ | (S 134,667.00)[ $137,372.00
| 2014 | __ $137,372.00 [i ioa)8 1000) ee) Ee (S37/07500) | R|RE ES] $103,508.00 |
|_ 2016 | __ $69,581.00 |g S100) | (Se 87500)| EEE | $33,365.00 |
|_2017__ | _-$33,365.00 | g5aaio0 837,375.00) StagI00 | (S2,357.00)]
| 201g | _($2,357.00)|__$43707}00 | 1887,375.00)[ TT 82,420:00 | ($24,605.00)]
| 2019 | __($24,605.00) $323.00] | (837,375.00)[ $1,834.00 ($59,823.00)]
|_ 2020 [_($59,823.00)] aes See ee | | CS7 475,00) (CeECENAIRNIENSSO700)| ($96,303.00)]
---- $118,372.00 ________$0.00_____$0.00_($979,100.00)___ $238,902.00 _$14,126.00_
OSL ONLY
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSL Refunds pimped sag Cipenditures Adjustments (Charged) Closing Balance
| 2006 [e550 800100) | 070 | | en! $552,177.00 |
|__2007__ | __$552,177.00 |aNGt09e it) | |e] $567,134.00 |
| 2008 | __$567,134.00 [Neds 00000) i ||: $590,324.00 |
|__2009__|__$590,314.00 [ENA EET! $592,061.00 |
|_2010 | $592,061.00] $go4so0[ PT 58,035%00 | $600,900.00 |
|_2011_ | $600,900.00] _ggggnoo] 84500 | $610,236.00 |
| 2012 [$610,236.00] $2aagoof 8376.00] $612,800.00 |
| 2013 | __ $612,800.00 [ESS AAg C0 | | es| $615,945.00 |
|_2014__ | _ $615,945.00 |Nes 640000) | inns! $619,456.00 |
| 2015 | $619,456.00 | anes ase le en s| $622,904.00 |
| 2016 | __-$622,904.00 |e 010) ee | | $624,063.00 |
|_2017_|__ $624,063.00 [[is884100)| Sl | |e memeSIg09100)| $625,716.00 |
| 2018 [$625,716.00 |b 13/70700) |e |Se S| seersia2000| $640,843.00 |
| 2019 | $640,843.00 |/ See 828100) | en Cesk ||SaeeN|MrSsGeR00)| $643,000.00 |
| 2020__|__ $643,000.00 | SEae eieeas| ee | ET|METSe9700)| $643,897.00 |
$118,372.00 $0.00 $0.00 $0.00 $0.00 $14,126.00
Front-ending $454,216.71
Adjusted Balance $189,680.29
Funds to be withdrawn as front-ending pay down $454,216.71
July 15", 2021 /45
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Water
All Accounts
Withdrawals
Opening Balance OSL Receipts OSL Refunds (Funds Applied attache ce otter sist gto Closing Balance
ia Beodacte Expenditures Adjustments (Charged)
|__ 2006 __|INRS11685/068100/ [Rises 163 453100) | ieee | SO || | Cee! $1,828,559,00 |
99/62/00 |i a | | aiel|ee| $1.928,186.00 |
$1,928,186.00 |__ $280,355.00) (8'126,160.00)[ | $:2,082,381.00 |
| 2009 | _$2,082,381.00 | i Poa ee ee 32,401.00)! | $:2,070,276.00 |
|__2010 | __$2,070,276.00 | $99742100)| eae | ee |e a ieee --$2,080,018.00 |
|__2011 | _ $2,080,018.00 $44,096.00 ($46,183.00)|__($390,086,00)[ | CC CCCSdSS$:1,687,845.00 |
|_2012__| _$1,687,845.00 811767100 |e | ESCO CoO) | | S| boes!| $847,760.00
[2013 | _$847,760.00| $i7iavoo| (| (saagaosool, tC SC™~"'"'CS'*SCOC#C#C(#U#dL +_+éS46,769.00|
| 2014 | _ $416,769.00 | i] i Le a a a Le
| 2015 | __ $400,750.00 | 91927100 || as| SP S| e| eue eto =| $409,677.00 |
|__2016 | --_ $409,677.00 980100] | | ns |i kei! $418,059.00 |
A aes | Pee | a ae 2,779.00
SOD Nara Se SF ee 3,981,00
$592,606.00 | iia i763)75 3/00) | aes aa | ORNS | USNs eee | ume 5,917.00
|__ 2020 |___ $602,276.00 | Enna | eer | pe | | 2,914.00
$894,522.00 ($46,183.00) _($1,735,245.00) $0.00 ($158,561.00) $15,591.00
OSL ONLY
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSL Refunds paraetivng Expenditures Adjustments (Charged) Closing Balance
| 2006 __|5)$23685/066)00)] lino 103/493100\| aa | | | MeMii| $128,559.00 |
$9916 27500) | ae | ee [S| eee seeeeeeeee || $1,928, 186.00 |
$280/955(00)| aimee || Re Si | |e. || $2,208541.00 |
| 2009 | $2,208,541.00 | iia 20;206100) | Annan | || Cee!) $2,228,837,00 |
| 2010 | _$2,228,837.00 | 9/7 2100) | eaten | eee Nan |e eee | aces |eerees.| $2,238,579.00
|__2011 | __$2,238,579.00|__$44,096.00|__($46,183.00 390,086,00)| $1,846, 406.00 |
£31)707)00) | ae | ON 2 09,0070) | C/o! $1,006,321.00 |
17/107 (00) | eae | SOO I0E OO) | es |e) $575,330.00 |
9/720/00]| Soe MCE NO 0) (Ma | nn Meenas!) § $559,311.00 |
|__2015 | __ $559,311.00 | $5/927100| [isa ate toe ign eke | Kceineaite.| $568,238.00 |
| 2016 | $568,238.00 | £80200) a neers § | $576,620.00 |
$576,620.00 S5/604100)| = | Soa eee | fee a | ne | 2,779.00 | __ $585,003.00
| 2018 |__ $585,003.00 |IEImNd 6271 821000) laa | | | $3,981.00
{2019 [$751,167.00 | Reams 3)7e 900) mm | en | || 5,917.00
|_ 2020 | __ $760,837.00 | Rane meee] Annes | | Se | 2,914.00
$894,522.00 ($46,183.00) ($1,735,245.00) $0.00 $0.00 $15,591.00
Front-ending $1,129,509.34
Adjusted Balance ($365,758.34)
Funds to be withdrawn as front-ending pay down $763,751.00
July 15", 2021 /46
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
SS eS eS
Sanitary Sewer
All Accounts
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSLRefunds (Funds Applied Bmendicues Aliustimiik (Charged) Closing Balance
to Projects
| 2006 | $1,888,174.00 4916200] sd] ~_--«($27,363.00 $20,000.00) 123,920.00] ----Sss--s[--($2,156,593.00 |
$2,156,593.00 73)11,0,00) | aus $6,072.00 31,670.00 243,424.00| | «$2, 440,385.00 |
AGA 691 (00) | escent | eae ee mening |(081(C477/250\00) | S| Seem § $2,127,304.00
|_ 2009 | $2,127,304.00|___$1a,a7a00| | SCCC*C*C*~"';*C*dYC"C#dS189;,682.00)#i ~--«$:16,723.00--=Ss--S~*d~SC=éS 2, 110,59.00 |
| 2010 | $2,110,519.00| __--*$5,392.00/ ~~ --~--=«|~_--_--'($87,968,00)) ($129,797.00) $178,394.00| + +~+~+«|~_~$2,076,540.00
|__2011 | _$2,076,540.00 | $18,456,00 $28,276.00)| | ~(83:15,956.00[ = S| SS SS--S*d~--«éS$2,750,764.00 |
| 2012 | _$1,750,764.00 | 16 ;70600)| ko ae | oe ee a) 129,198,00)| ice eeees)| $1,648,272.00
|__2013 | $1,648,272.00 | CE ES as TT 143,494.00] |_--«$1,434,279.00
|__2014 | _$1,434,279.00 | SC ae eae $68,065.00 466,077.00] ----S------s|~--«$:1,841,478.00 |
| 2015 | $1,841,478.00 OA) Se] aa EE) $78,026.00] |_--«$:1,749,631.00 |
|__2016 | __$1,749,631.00| $5,247.00] | CSC*édL~=C«C(S1061,929.00)| $969,560.00 ----S=----S--s*|~_--'$2,563,109.00
DEG eae Fa | 126,790.00)|___ $460,685.00 | 18,824.00] _ $2,919,650.00
| 2018 | $2,919,650.00 (Og a | Fa | 109,169.00) 686,461.00 24,405.00 | _$3,671,873.00
|__2019 | _$3,671,873.00 | 2/06 2,00) | Sena anna et | Suse cei (0°(52;201,589]00) 617,564.00 31,619.00
| 2020 [_ $3,031,579.00 | Earnest | eaten | ereemnnEUNNENnES | [65077 205100) 629,011,00 15,479.00
$682,873.00 ($28,276.00) ($121,403.00) ($4,181,183.00) -- $4,758,339.00 $90,327.00
OSL ONLY
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSL Refunds peednecee Enpendhures Adjustments (Charged) Closing Balance
| 2006 | $1,888,174.00| _$isige200[ Cd S21;259100) || |GnnnnnNen| $2,068,747.00 |
78}910100)| soe ee $2072.00) | | | knee $2,140,785.00 |
$164/(60/00)| Sateen |e ee | occas |e, | $2,304,954.00 |
|__2009 | $2,304,954.00 911)0 70000) ee | a | | | Ci hnEN| $2,316,128,00 |
| 2010 | $2,316,128.00| $5,392,00[ Cd $29)060/00)| || Ne enns| $2,281,552,00
|_2011 | _$2,281,552.00 eB RP bh) | |. | | | $2272,732.00 |
| 2012 | $2,271,732.00 |RERMS15)700(00)| aaa | | | || S2,257,438.00 |
|__2013 | _ $2,287,438.00 | 16)369100)| | Sees | (ee aa |e oo |e eeen| $2,303,807.00 |
| 2014 | _ $2,303,807.00 | 918710) ||, | || | ees) $2,312,994.00 |
|__2015 | __ $2,312,994.00 | 10)79 00) | i | | || ners| $2,323,785,00 |
| 2016 |_ $2,323,785.00 |IENIsa)287) 00] eee | | | EENEEEE| -- S2.329,032.00 |
Sin hae aS rr $18,824.00 | _ $2,351,678.00
| 2018 | $2,351,678.00 Iii s0)52 (OG) | ean | | 24,405.00
|_2019 | _$2,526,609.00 O00 eS ESS Se a EY VCH
| 2020 | $2,560,290.00 | amanata| annennnnnn | CO nI / | MNNNNN/MMENESIb070100)| _ $2,575,769.00 |
$682,873.00 ($28,276.00) ($57,329.00) $0.00 $0.00 $90,327.00
Front-ending ___ $972,370.50
Adjusted Balance $1,603,398.50
Funds to be withdrawn as front-ending pay down $972,370.50
July 15%, 2021 147
CORVUS Business Advisors
City of Brooks 2021 Offsite Levy Update
Stormwater
All Accounts
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSL Refunds estoy Expenditures Adjustments (Charged) Closing Balance
| 2006 | __ $243,133.00 Lo ae Oy eS $6,763.00)| | _S.290,558.00 |
491540100! | eaeeeeenieed | MEA |[enn (61000000) | EINE | $288,107.00 |
|__2008__|__$288,107.00 |NNNIo3240200] i | | |r| $300,209.00 |
| 2009 | __$300,209.00 | SIN GN0) | [as ST | SS | Se See Ee
$301,397.00 91502100) || S| see | "Tamer! $302,759.00 |
|_2011__| __ $302,759.00 | __$10,364,00 S000) | ane || ese | $282,262.00 |
| 2012 | ___ $282,262.00 78500) |= ees eee Pall eaten) || | $283,047.00
| 2013 | $283,047.00 |e 2553100) | i | |Sen!| $285,602.00 |
| 2014 | $285,602.00 | 41097100) a | || --peee= | $290,499.00 |
| 2015 | $290,499.00 |S 227100) i | | ar| $302,826.00 |
|__2016 | _ $302,826.00 | 5700) i at! |(So et | $303,610.00]
|__2017__|__ $303,610.00 | ESSsmsarnamensant | enna | On] | (CO =| 2,929.00
301000) | | | | enleSS 79100)| $347,340.00 |
| __2019 | ___ $347,340.00 || | Cs | rns) (MNENENEN|(GNnC5(55200)| $352,992.00 |
| 2020 | $352,992.00 |e (One ee | | Oo on nn || $2,765.00
$151,111.00 ($30,861.00) $0.00 ($22,763.00) $0.00 $15,137.00
OSL ONLY
Withdrawals
Other Project Other Interest Earned
Opening Balance OSL Receipts OSLRefunds (Funds Applied Expenditures Adjustments (Charged) Closing Balance
to Projects'
| 2006 | __$243,133.00 | SEO SSRs | | a a A
$297,321.00 131549100] | Seeeeeaes | eee | ume" | $310,870.00 |
|__2008__|__ $310,870.00 |IEENNG 721102100] ee | in| ace) $222,972.00 |
|_2009 | _ $322,972.00 | SI}168 01) See! |e || MNT eANENT I] $324,160.00 |
$324,160.00 [RCS 00)) i | | cra |cameetert| $325,522.00 |
|_2011 | _$325,522.00 | 10,364.00 Ot) ie |e |fcCectees)| $305,025.00 |
| 2012 | --_ $305,025.00 | 785100) | i i | | eet. 3| $305,810.00 |
|_2013 | __ $305,810.00 | EMNie 2/5510] Ce | || SUMITs| $308,365.00 |
| 2014 | _- $308,365.00 |aames 07100) Aa | | es) aNnn|| $313,262.00 |
|_2015__|__'$313,262.00 | aig p 700 | nSTs| $325,589.00 |
| 2016 | _ $325,589.00 0) ns | | | eee tre |S kt] $326,373.00 |
|__2017__|__ $326,373.00 | ERI | | | $2,929.00
| 2018 | $329,302.00 |G 7/010100)| ad | AN |([MNss 70100] $370,103.00 |
|__2019__|__ $370,103.00 | REaaaaaenan| | |! |EEEEEMNEETNE|INNENECS/CO2100)| | $375,755.00 |
|_2020__|__ $375,755.00 | ERE en | ee | ere | ENCE $2,765.00
$151,111.00 ($30,861.00) $0.00 $0.00 $0.00 $15,137.00
Front-ending $0.00
Adjusted Balance $378,520.00
Funds to be withdrawn as front-ending pay down $0.00
July 15", 2021 148
CORVUS Business Advisors