2026 Financial Plan

Rural Municipality of Rockwood, Manitoba

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THE FINANCIAL PLAN Rural Municipality of Rockwood For the Year 2026 NOT ATTACHED APPLICABLE Page 1 General Operating Fund - Budgeted Revenue and Expenditure X Page 2 General Operating Fund - Budgeted Other Revenue and Transfers X Page 3 General Operating Fund - Budgeted Expenditure X Page 4 General Operating Fund - Budgeted Expenditure X Page 5 General Operating Fund - Budgeted Expenditure X Page 6 Utility Operating Fund - Budgeted Revenue and Expenditure Utility of Balmoral X Utility of Gunton X Utility of Stony Mountain X Page 7 Local Urban District - Budgeted Revenue and Expenditure L.U.D. of X L.U.D. of X L.U.D. of X Page 8 Calculation of Tax Levies X Page 9 Sundry Revenue and Expenditure Analysis X Page 10 Rural Area and General Municipal Requirements X Page 11 General Operating Fund - Debenture Debt Charges X Page 12 Utility Operating Fund - Debenture Debt Charges X Page 13 Capital Budget (Current Year) X Page 14 Capital Expenditure Program (Subsequent Five Years) X GENERAL OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Rural Municipality of Rockwood For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Total Tax Levy - Page 8 13,580,216.41 13,579,937.17 15,114,886.73 17,115,634.78 Total Grants in Lieu of Taxes - Page 8 1,435,018.33 1,357,617.36 1,564,403.00 1,771,769.45 Sub-total 15,015,234.74 14,937,554.53 16,679,289.73 18,887,404.23 School Requisitions (deduct) - Page 8 8,906,598.00 7,428,720.00 9,974,709.00 10,473,444.45 Municipal Taxes and Grants in Lieu of Taxes 6,108,636.74 7,508,834.53 6,704,580.73 8,413,959.78 Other Revenue - Page 2 5,039,352.71 5,435,182.29 6,797,079.99 5,356,228.85 Transfers from Accumulated Surplus & Reserves - Page 2 3,036,563.00 0.00 4,326,010.00 600,000.00 Fixed Asset Sales - Total Municipal Revenue 14,184,552.46 12,944,016.82 17,827,670.73 14,370,188.63 EXPENDITURE General Government Services 1,920,884.00 1,911,404.03 2,246,231.00 2,224,615.77 Protective Services 878,417.36 805,602.50 990,897.20 997,406.71 Transportation Services 4,984,495.00 4,641,723.96 4,899,161.00 5,706,915.83 Environmental Health Services 941,000.00 981,174.63 934,000.00 962,020.00 Public Health and Welfare Services 4,241.32 4,241.32 8,241.32 8,241.32 Environmental Development Services 66,000.00 63,669.50 67,000.00 70,350.00 Economic Development Services 272,833.00 219,950.56 91,105.00 97,910.25 Recreation and Cultural Services 984,714.20 959,635.77 1,207,765.00 1,248,838.75 Fiscal Services 2,165,680.25 1,352,656.92 5,653,269.51 1,055,000.00 Transfers - Deficit Recovery - Page 9 - To Reserves - Page 5 1,963,890.00 1,994,090.00 1,723,890.00 1,998,890.00 Total Basic Expenditure 14,182,155.13 12,934,149.19 17,821,560.03 14,370,188.63 Allowance For Tax Assets - Page 8 2,397.33 6,110.70 Total Municipal Expenditure 14,184,552.46 12,934,149.19 17,827,670.73 14,370,188.63 Net Operating Surplus (Deficit) 0.00 9,867.63 0.00 -0.00 Adopted by Resolution of Council (Head of Council) ____________________20__ (Chief Administrative Officer) Page 1 Departmental Use Only GENERAL OPERATING FUND BUDGETED OTHER REVENUE AND TRANSFERS Rural Municipality of Rockwood For the Year 2026 Last Year Last Year This Year Next Year Other Revenue Budgeted Actual Budgeted Budgeted Taxes Added 200,000.00 274,589.23 200,000.00 175,000.00 Trailer Park Rentals 122,500.00 122,500.80 128,675.00 131,248.50 Trailer Park Services 30,597.00 30,625.20 32,430.00 33,078.60 Mining/Transporting Licenses 3,600.00 3,600.00 3,600.00 3,672.00 Mining/Transporting Services 1,325,000.00 1,206,246.29 1,220,000.00 1,220,000.00 Mining/Transporting Aggregate 825,000.00 712,715.53 725,000.00 725,000.00 Grazing Leases/Converted Fees 6,611.00 8,298.53 16,208.09 16,532.25 Teulon WDG Accounting Fees 1,800.00 1,800.00 1,800.00 1,836.00 Dog Licences 200.00 1,090.00 200.00 204.00 CSO - Fines & Contracts 75,500.00 6,682.75 15,000.00 15,300.00 Fires MPIC Claims 1,000.00 12,082.20 1,000.00 1,020.00 Dust Control 70,000.00 76,518.00 75,000.00 71,400.00 Private Work 10,000.00 62,808.09 10,000.00 10,200.00 Crossings 35,000.00 48,952.45 40,000.00 35,700.00 Sale of Maps 1,500.00 1,760.00 1,000.00 1,530.00 Waste Surcharge Stickers 1,000.00 1,324.00 1,000.00 1,020.00 Landfill Tipping Fees - Teulon 185,000.00 215,937.23 192,500.00 188,700.00 Landfill Tipping Fees - Winfield 95,000.00 120,427.01 105,000.00 96,900.00 Approach Permit Fees 5,000.00 5,100.00 5,000.00 5,100.00 Lot Grade Permits 17,000.00 20,100.00 20,000.00 17,340.00 Second Dwelling Permit 10,200.00 14,300.00 12,000.00 10,404.00 Filming Permit 0.00 0.00 0.00 MPSP Recycling 60,000.00 84,677.39 55,000.00 61,200.00 Penny Rounding 0.00 -0.31 0.00 0.00 Tax Certificates 9,000.00 10,700.00 10,000.00 9,180.00 Tower Rentals 5,500.00 6,000.00 5,800.00 5,610.00 Rentals - SIPD 7,500.00 7,500.00 3,750.00 7,650.00 Balmoral Shed Rental 0.00 0.00 0.00 0.00 Land Rental 6,630.00 13,630.04 13,000.00 6,762.60 Office Rentals 3,000.00 3,141.82 1,800.00 3,060.00 Stony Mountain Daycare Rental 9,600.00 11,200.00 12,000.00 9,792.00 Return from Investments 80,000.00 380,799.85 150,000.00 81,600.00 Tax and Redemption Penalties 95,000.00 89,281.19 95,000.00 96,900.00 Tax Sale Revenue 2,350.00 2,350.00 2,000.00 2,397.00 Annexed Lands Revenue 0.00 0.00 50,000.00 General Assistance Grant 970,900.71 1,078,167.65 1,000,201.90 1,000,201.90 Recreation Recovery 50,000.00 73,928.14 65,000.00 51,000.00 Provincial Grants 114,474.00 0.00 1,964,225.00 0.00 Federal Grant 0.00 0.00 0.00 0.00 Gas Tax Grant 488,890.00 488,890.00 488,890.00 488,890.00 Miscellaneous Revenue/Clothing 75,000.00 138,038.50 15,000.00 30,000.00 Donation Revenue 0.00 0.00 25,000.00 Capital Dedication 0.00 11,350.00 0.00 0.00 Dedication - Lagoon 0.00 8,700.00 0.00 0.00 Dedication - Utility 0.00 8,400.00 0.00 0.00 Dedication - Recreation 0.00 10,150.00 0.00 0.00 Developer Contribution to Capital 0.00 0.00 0.00 700,000.00 Rebates (Fuel, Ins. Pool, Misc) 40,000.00 35,820.71 35,000.00 40,800.00 Sale of Assets 0.00 25,000.00 0.00 Total Other Revenue - Page 1 5,039,352.71 5,435,182.29 6,797,079.99 5,356,228.85 Transfers From - Accumulated Surplus 360,000.00 0.00 600,000.00 0.00 - Reserves (Page 13) 2,676,563.00 0.00 3,726,010.00 600,000.00 Total Transfers - Page 1 3,036,563.00 - 4,326,010.00 600,000.00 TOTAL OTHER REVENUE AND TRANSFERS - PAGE 8 8,075,915.71 5,435,182.29 11,123,089.99 5,956,228.85 8,075,915.71 5,435,182.29 11,123,089.99 5,956,228.85 8,075,915.71 5,435,182.29 11,123,089.99 5,956,228.85 Page 2 BUDGETED EXPENDITURE Rural Municipality of Rockwood For the Year 2026 Last Year Last Year This Year Next Year GENERAL GOVERNMENT SERVICES Budgeted Actual Budgeted Budgeted 1100 Legislative 300,850.00 309,632.43 349,000.00 318,921.40 1200 General Administrative 1212 Chief Administrative Officer and Staff 1,024,360.00 1,047,607.76 1,168,705.00 1,203,766.15 1215 Office 282,500.00 271,003.49 323,700.00 333,411.00 1216 Legal 30,000.00 43,063.19 60,000.00 30,900.00 1217 Audit 32,000.00 14,655.00 37,000.00 32,960.00 1218 Assessment 130,774.00 130,774.00 131,226.00 134,697.22 1240 Taxation 22,000.00 23,991.11 24,750.00 22,660.00 1300 Other General Government 1310 Elections 5,000.00 200.00 50,000.00 50,000.00 1320 Conventions 36,000.00 34,620.67 40,000.00 36,720.00 1330 Damage Claims and Liability Insurance 89,000.00 81,796.65 93,450.00 90,780.00 1340 Intergovernmental Relations 45,000.00 34,855.22 45,000.00 45,900.00 1350 Grants - General 1360 Other General Government-Sundry STAFF TRAINING 10,000.00 4,496.30 10,000.00 10,500.00 Unallocated Employee Benefits SUB-TOTAL GENERAL GOVERNMENT SERVICES 2,007,484.00 1,996,695.82 2,332,831.00 2,311,215.77 1991 Recoveries (deduct) Stony Mountain Utility -65,000.00 -63,968.84 -65,000.00 -65,000.00 Balmoral Utility -13,000.00 -12,793.77 -13,000.00 -13,000.00 Gunton Utility -8,600.00 -8,529.18 -8,600.00 -8,600.00 TOTAL GOVERNMENT SERVICES - TO PAGE 1 1,920,884.00 1,911,404.03 2,246,231.00 2,224,615.77 PROTECTIVE SERVICES 2100 Police 2400 Fire 507,870.66 486,728.64 561,800.00 523,106.78 2410 Other - Hydrants 32,500.00 33,600.00 33,600.00 33,475.00 2500 Emergency Measures 2510 Emergency Measures Organization 20,000.00 15,382.52 20,000.00 20,600.00 2520 West Nile 0.00 0.00 0.00 0.00 2540 Handi Van 61,321.00 61,321.00 86,321.00 63,160.63 2550 Other 2600 Other Protection 2621 E911 42,453.20 42,453.20 65,991.20 43,726.80 2622 Health and Safety 22,000.00 14,528.08 20,000.00 22,660.00 2630 Bylaw Enforcement 187,272.50 149,862.79 173,185.00 259,777.50 2640 Animal and Pest Control 5,000.00 1,726.27 30,000.00 30,900.00 2650 TOTAL PROTECTIVE SERVICES - TO PAGE 1 878,417.36 805,602.50 990,897.20 997,406.71 TRANSPORTATION SERVICES Road Transport Administration 32110 OPERATIONS MILEAGE AND EXPENSES 7,000.00 6,442.97 8,000.00 8,240.00 32200 Engineering 10,000.00 7,876.59 10,000.00 10,300.00 32201 Watershed Districts Levies 19,500.00 19,483.40 19,500.00 20,085.00 Roads and Streets Unallocated Costs 32301 - Equipment Operators Wages 1,242,395.00 1,209,788.62 1,339,161.00 1,379,335.83 32302 - Equipment Fuel 300,000.00 202,122.60 300,000.00 309,000.00 32303 - Equipment Repairs & Maintenance 225,000.00 199,505.04 225,000.00 231,750.00 32304 - Equipment Ins & Reg. 60,000.00 73,138.92 75,000.00 77,250.00 32305 - Workshop and Yard Operation 120,000.00 98,384.54 126,000.00 129,780.00 -Communication Equipment 4,600.00 2,675.04 2,000.00 2,060.00 Road Construction and Maintenance 32311 General Service 180,000.00 181,361.60 180,000.00 185,400.00 32312 - Materials - Gravel 1,500,000.00 1,501,204.19 1,750,000.00 1,802,500.00 32313 - Rentals 35,000.00 27,285.00 33,000.00 33,990.00 - Ashpalt Repairs 60,000.00 95,285.96 125,000.00 128,750.00 - ______________________________ Transportation Services Sub-Total Forward to Page 4 3,763,495.00 3,624,554.47 4,192,661.00 4,299,900.83 Page 3 BUDGETED EXPENDITURE Rural Municipality of Rockwood For the Year 2026 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Transportation Services Sub-Total Forward from Page 3 3,763,495.00 3,624,554.47 4,192,661.00 4,299,900.83 32321 Road Re-Construction 655,000.00 491,433.83 150,000.00 800,000.00 32322 Asphalting 32330 Sidewalks and Boulevards 69,000.00 39,954.47 6,000.00 40,000.00 32340 Quarry Road Maintenance 200,000.00 163,039.19 200,000.00 206,000.00 32360 Private Work 0.00 31,701.56 0.00 0.00 32371 Ditch Opening 28,000.00 27,542.50 75,000.00 77,250.00 32372 Survey Equipment 5,000.00 6,497.00 5,000.00 5,150.00 32373 GPS System 2,000.00 1,532.64 1,500.00 1,545.00 32373 Staff Training 6,000.00 3,578.34 4,000.00 4,120.00 32400 65,000.00 58,122.62 65,000.00 66,950.00 32500 Street Lighting 55,000.00 47,594.97 50,000.00 51,500.00 32600 Traffic Services 10,000.00 17,605.88 20,000.00 20,600.00 32700 Road Side Weed Control 56,000.00 56,009.24 57,000.00 58,710.00 32900 Othe Road Stabilization(Dust Control) 70,000.00 72,557.25 73,000.00 75,190.00 TOTAL TRANSPORTATION SERVICES - TO PAGE 1 4,984,495.00 4,641,723.96 4,899,161.00 5,706,915.83 ENVIRONMENTAL HEALTH SERVICES Garbage and Waste Collection 4320 Garbage Collection 300,500.00 277,223.51 294,000.00 302,820.00 4330 Nuisance Grounds 630,500.00 700,889.28 631,000.00 649,930.00 Other Environmental Health 4480 Municipal Wells 2,000.00 2,303.44 1,000.00 1,030.00 4490 Lagoon Maintenance 8,000.00 758.40 8,000.00 8,240.00 Other _______________________________ TOTAL ENVIRONMENTAL HEALTH SERVICES - TO PAGE 1 941,000.00 981,174.63 934,000.00 962,020.00 PUBLIC HEALTH AND WELFARE SERVICES Public Health 5110 Health Unit 5160 Cemeteries 5186 Other _______________________________ _______________________________ Medical Care 5220 Medical Officer Other _______________________________ Hospital Care 5370 Hospital Care Other _______________________________ Social Assistance 5420 Social Assistance - Province 4,241.32 4,241.32 4,241.32 4,241.32 5420 Social Assistance - Community 0.00 0.00 4,000.00 4,000.00 TOTAL PUBLIC HEALTH & WELFARE SERVICES-TO PAGE 1 4,241.32 4,241.32 8,241.32 8,241.32 ENVIRONMENTAL DEVELOPMENT SERVICES 6100 Planning and Zoning 66,000.00 63,669.50 67,000.00 70,350.00 Community Development 6220 Lot Grade Inspections 6230 Urban Renewal 6240 Land Development 0.00 0.00 0.00 0.00 6241 Urban Area Weed Control Grant Other ______________________________ 66,000.00 63,669.50 67,000.00 70,350.00 Page 4 TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES - TO PAGE 1 Bridges/Culverts BUDGETED EXPENDITURE Rural Municipality of Rockwood For the Year 2026 Last Year Last Year This Year Next Year ECONOMIC DEVELOPMENT SERVICES Budgeted Actual Budgeted Budgeted 7100 Natural Resources 7120 Agriculture 7121 Destruction of Pests 7122 Protective Inspections 7123 Rural Area Weed Control 35,053.00 35,053.00 36,105.00 37,910.25 7124 Drainage of Land 7125 Veterinary Services 7130 Water Resources and Conservation 7200 Regional Development 0.00 866.25 0.00 7300 Industrial Development 7400 Other Economic Development 237,780.00 184,031.31 55,000.00 60,000.00 7410 Tourism 7420 Public Receptions TOTAL ECONOMIC DEVELOPMENT SERVICES - TO PAGE 1 272,833.00 219,950.56 91,105.00 97,910.25 RECREATION AND CULTURAL SERVICES 8150 Community Arenas & Rec Centres 182,000.00 182,000.00 184,310.00 189,839.30 8180 Parks and Facilities Wages 216,115.00 226,243.35 238,215.00 245,361.45 Parks and Facilities Maintenance 39,000.00 29,245.22 45,000.00 46,350.00 Parks and Facilities Equipment 40,700.00 25,911.58 101,700.00 104,751.00 Parks and Facilities Staff Training 1,000.00 450.00 1,000.00 1,030.00 8180 Other Recreational Facilities 41,000.00 36,879.33 142,500.00 146,775.00 8191 Teulon Rockwood Recreation Agreement 138,530.00 138,530.00 143,000.00 147,290.00 8191 Grants 145,000.00 136,911.13 110,000.00 113,300.00 8250 Libraries 180,869.20 180,869.20 240,540.00 252,567.00 8280 Misc Board Indemnities 500.00 2,595.96 1,500.00 1,575.00 ______________________________________ TOTAL RECREATION & CULTURAL SERVICES - TO PAGE 1 984,714.20 959,635.77 1,207,765.00 1,248,838.75 FISCAL SERVICES 9410 Bank Overdraft Charges 9330 Bank Loan Charges Grosse Isle 70,000.00 58,746.10 70,000.00 0.00 9340 Bank Loan Charges Temporary Borrowing 0.00 0.00 175,000.00 175,000.00 9420 Transfer to Gunton Capital 0.00 125,415.10 0.00 0.00 Transfer to Stony Mountain Capital 0.00 8,400.00 0.00 0.00 9430 Transfer to Balmoral Capital 0.00 0.00 0.00 0.00 9440 DEBENTURE INTEREST 466,680.25 15,802.51 276,834.51 350,000.00 Transfer to Grosse Isle Capital 0.00 0.00 0.00 _____Transfers to Capital 1,629,000.00 1,144,293.21 5,131,435.00 530,000.00 TOTAL FISCAL SERVICES - TO PAGE 1 2,165,680.25 1,352,656.92 5,653,269.51 1,055,000.00 TRANSFERS 9900 Quarry Aggregate Road Reserve 800,000.00 800,000.00 200,000.00 400,000.00 9900 Road Const/Drainage Reserve 175,000.00 175,000.00 175,000.00 175,000.00 9900 General Reserve 0.00 0.00 100,000.00 100,000.00 9900 Fire Equipment Reserve 200,000.00 200,000.00 250,000.00 275,000.00 9900 Machinery Replacement Reserve 300,000.00 300,000.00 350,000.00 400,000.00 9910 Capital Development Dedication Fee Reserve 0.00 11,350.00 0.00 0.00 9911 Administration Bldg. Mtnce. Reserve 0.00 0.00 10,000.00 10,000.00 9912 Transportation Shop Reserve 0.00 0.00 0.00 0.00 9913 Gas Tax Reserve 488,890.00 488,890.00 488,890.00 488,890.00 Utility Expansion Reserve 0.00 8,700.00 0.00 0.00 Teulon-Rockwood Waste Disposal Grounds 0.00 0.00 0.00 0.00 RECREATION RESERVE 0.00 10,150.00 150,000.00 150,000.00 TOTAL TRANSFERS - TO PAGE 1 1,963,890.00 1,994,090.00 1,723,890.00 1,998,890.00 Page 5 STONY MOUNTAIN UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Rural Municipality of Rockwood For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 55,000.00 38,639.94 37,500.00 46,276.00 - Commercial and Bulk 3,500.00 2,601.64 3,500.00 5,100.00 - Industrial 250,000.00 264,057.68 266,000.00 292,600.00 - Federal and Provincial 37,600.00 35,241.93 45,000.00 50,750.00 - Municipal and Schools 0.00 0.00 0.00 0.00 310 SEWER SERVICE CHARGES - Residential 210,000.00 224,788.81 230,000.00 255,500.00 - Commercial 20,000.00 19,309.33 22,000.00 25,450.00 - Lagoon 0.00 0.00 0.00 0.00 320 Discounts, Refunds and Cancellations 0.00 0.00 0.00 0.00 Net Consumer Revenue - Sub Total 576,100.00 584,639.33 604,000.00 675,676.00 330 Penalties 10,000.00 7,794.15 10,000.00 11,000.00 340 Hydrant Rentals 21,000.00 22,000.00 22,600.00 24,000.00 350 Installation Service 360 Connection Revenue - Net 11,000.00 27,125.00 13,400.00 15,000.00 370 Provincial Grants 0.00 0.00 0.00 380 Other Revenue 99,700.00 98,904.48 113,600.00 100,000.00 390 Other Utilities Fund - Page 5 0.00 8,400.00 0.00 396 Transfer from Reserves - Utility - Page 13 1,648,350.00 0.00 1,260,000.00 70,000.00 397 Deficit Recovery 24,000.00 18,527.71 0.00 0.00 TOTAL REVENUE 2,390,150.00 767,390.67 2,023,600.00 895,676.00 EXPENDITURE 410 WATER SUPPLY 411 Administration 89,500.00 99,076.56 120,000.00 123,000.00 412 Customer Billings and Collections 413 Purification and Treatment 12,000.00 16,231.36 16,500.00 17,000.00 414 Water Purchases 415 Service of Supply 416 Transmissions and Distribution 218,000.00 216,315.13 228,500.00 225,000.00 417 Other Water Supply Costs 40,000.00 23,462.10 33,000.00 30,000.00 418 Connections - Net Loss 9,000.00 0.00 0.00 0.00 TOTAL 368,500.00 355,085.15 398,000.00 395,000.00 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 24,500.00 35,761.80 39,200.00 40,376.00 422 Sewage Collection System 308,000.00 283,549.37 291,100.00 295,000.00 423 Sewage Lift Station 43,000.00 43,867.93 48,500.00 48,000.00 424 Sewage Treatment and Disposal 35,000.00 32,097.74 34,000.00 34,500.00 425 Other Sewage Collection and Disposal Costs 426 Connections - Net Loss TOTAL 410,500.00 395,276.84 412,800.00 417,876.00 430 TRANSFER TO CAPITAL - Page 13 1,598,350.00 0.00 1,200,000.00 70,000.00 450 DEBENTURE DEBT CHARGES - Page 12 0.00 0.00 0.00 0.00 470 TRANSFERS 471 Deficit Recovery, 20____ - Page 9 0.00 0.00 0.00 0.00 473 Transfer to Utility Reserve 12,800.00 12,800.00 12,800.00 12,800.00 474 Transfer to ______________ Reserve TOTAL 12,800.00 12,800.00 12,800.00 12,800.00 TOTAL EXPENDITURE 2,390,150.00 763,161.99 2,023,600.00 895,676.00 NET OPERATING SURPLUS (DEFICIT) 0.00 4,228.68 0.00 0.00 Page 6 BALMORAL UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Rural Municipality of Rockwood For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 54,000.00 82,027.00 83,100.00 84,762.00 - Commercial and Bulk 5,000.00 5,973.11 6,500.00 6,630.00 - Industrial - Federal and Provincial - Municipal and Schools Gunton Utility 20,000.00 46,495.75 50,000.00 51,000.00 310 SEWER SERVICE CHARGES - Residential 50,000.00 84,561.76 85,000.00 86,700.00 - Commercial 5,000.00 6,339.63 6,500.00 6,630.00 Gunton Utility 27,000.00 53,721.70 56,000.00 57,120.00 320 Discounts, Refunds and Cancellations Net Consumer Revenue - Sub Total 161,000.00 279,118.95 287,100.00 292,842.00 330 Penalties 1,000.00 1,176.04 1,200.00 1,100.00 340 Hydrant Rentals 4,400.00 4,400.00 4,400.00 4,400.00 350 Installation Service 4,075.00 360 Connection Revenue - Net 0.00 370 Provincial Grants 380 Other Revenue 25,800.00 28,507.73 20,600.00 15,000.00 390 Transfer from Revenue Fund - Page 5 0.00 0.00 0.00 0.00 396 Transfer from Reserves - Utility - Page 13 0.00 0.00 0.00 397 Deficit Recovery 0.00 0.00 0.00 0.00 TOTAL REVENUE 192,200.00 317,277.72 313,300.00 313,342.00 EXPENDITURE 410 WATER SUPPLY 411 Administration 6,000.00 2,528.01 9,500.00 10,475.00 412 Customer Billings and Collections 0.00 6,396.88 8,000.00 8,900.00 413 Purification and Treatment 11,000.00 9,339.41 17,000.00 18,350.00 414 Water Purchases 415 Service of Supply 416 Transmissions and Distribution 105,000.00 79,733.80 120,300.00 127,565.00 417 Other Water Supply Costs 418 Connections - Net Loss TOTAL 122,000.00 97,998.10 154,800.00 165,290.00 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 5,400.00 7,105.83 12,400.00 15,000.00 422 Sewage Collection System 37,700.00 32,157.36 40,100.00 44,250.00 423 Sewage Lift Station 7,300.00 8,935.22 12,500.00 14,625.00 424 Sewage Treatment and Disposal 5,000.00 3,736.44 6,000.00 6,500.00 425 Other Sewage Collection and Disposal Costs 9,800.00 10,453.41 16,500.00 17,677.00 426 Connections - Net Loss TOTAL 65,200.00 62,388.26 87,500.00 98,052.00 430 TRANSFER TO CAPITAL - Page 13 450 DEBENTURE DEBT CHARGES - Page 12 0.00 0.00 0.00 470 TRANSFERS 471 Deficit Recovery, 20____ - Page 9 0.00 0.00 0.00 0.00 473 Transfer to Utility Reserve 5,000.00 5,000.00 71,000.00 50,000.00 474 Transfer to ______________ Reserve TOTAL 5,000.00 5,000.00 71,000.00 50,000.00 TOTAL EXPENDITURE 192,200.00 165,386.36 313,300.00 313,342.00 NET OPERATING SURPLUS (DEFICIT) 0.00 151,891.36 0.00 0.00 Page 6 GUNTON UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE Rural Municipality of Rockwood For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 61,800.00 46,971.19 56,500.00 63,036.00 - Commercial and Bulk - Industrial - Federal and Provincial - Municipal and Schools 310 SEWER SERVICE CHARGES - Residential 37,000.00 31,454.25 32,000.00 37,740.00 - Commercial __________________ 320 Discounts, Refunds and Cancellations Net Consumer Revenue - Sub Total 98,800.00 78,425.44 88,500.00 100,776.00 330 Penalties 3,000.00 1,412.62 2,000.00 3,060.00 340 Hydrant Rentals 6,400.00 5,400.00 5,400.00 6,528.00 350 Installation Service 2,000.00 4,100.00 5,000.00 2,040.00 360 Connection Revenue - Net 370 Provincial Grants 380 Other Revenue 29,000.00 21,019.66 22,000.00 29,480.00 390 Transfer from Revenue Fund - Page 5 125,415.10 125,415.10 125,415.10 396 Transfer from Reserves - Utility - Page 13 0.00 0.00 0.00 0.00 397 Transfer from Accumulated Surplus TOTAL REVENUE 264,615.10 235,772.82 248,315.10 141,884.00 EXPENDITURE 410 WATER SUPPLY 411 Administration 2,800.00 5,369.20 6,600.00 2,856.00 412 Customer Billings and Collections 413 Purification and Treatment 6,000.00 2,175.65 5,000.00 6,120.00 414 Water Purchases 15,000.00 46,495.75 50,000.00 15,300.00 415 Debenture Interest 125,415.10 15,465.07 7,915.10 0.00 416 Transmissions and Distribution 46,900.00 46,195.72 69,500.00 47,838.00 417 Other Water Supply Costs 4,000.00 2,165.28 4,000.00 4,080.00 418 Connections - Net Loss 1,500.00 0.00 0.00 1,530.00 TOTAL 201,615.10 117,866.67 143,015.10 77,724.00 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 8,800.00 11,052.32 12,300.00 8,976.00 422 Sewage Collection System 44,700.00 77,845.79 83,000.00 45,594.00 423 Sewage Lift Station 4,500.00 4,155.26 5,000.00 4,590.00 424 Sewage Treatment and Disposal 425 Other Sewage Collection and Disposal Costs 426 Connections - Net Loss TOTAL 58,000.00 93,053.37 100,300.00 59,160.00 430 TRANSFER TO CAPITAL - Page 13 450 DEBENTURE DEBT CHARGES - Page 12 0.00 0.00 0.00 0.00 470 TRANSFERS 471 Deficit Recovery, 20____ - Page 9 473 Transfer to Utility Reserve 5,000.00 5,000.00 5,000.00 5,000.00 474 Transfer to ______________ Reserve TOTAL 5,000.00 5,000.00 5,000.00 5,000.00 TOTAL EXPENDITURE 264,615.10 215,920.04 248,315.10 141,884.00 NET OPERATING SURPLUS (DEFICIT) 0.00 19,852.78 0.00 0.00 Page 6 CALCULATION OF TAX LEVIES Rural Municipality of Rockwood For the Year 2026 Assessments Expenditures Revenues Grants in Allowance Mill Rate Tax Grants in Education (Requistion) Taxes: Taxable Lieu of Taxes Total Basic Tax Assets Total (M/R) Levy Lieu of Taxes Total Education Support Levy (ESL) 56,846,810.00 50,743,460.00 107,590,270.00 797,351.00 0.49 797,351.49 7.411 421,291.71 376,059.78 797,351.49 Special - Interlake SD 690,393,270.00 1,324,190.00 56,981,360.00 748,698,820.00 9,160,891.00 3,182.56 9,164,073.56 12.240 8,450,413.62 697,451.85 16,208.09 9,164,073.56 Special - Evergreen SD 535,360.00 535,360.00 5,813.00 0.47 5,813.47 10.859 5,813.47 0.00 0.00 5,813.47 Special - Lakeshore SD 870,650.00 870,650.00 10,654.00 2.76 10,656.76 12.240 10,656.76 0.00 0.00 10,656.76 School Division 0.00 0.00 Total Education Taxes 9,974,709.00 3,186.28 9,977,895.28 8,888,175.56 1,073,511.63 16,208.09 9,977,895.28 Page 1 Assessments Expenditures Revenues Otherwise Grants in Allowance Mill Rate Tax Grants in Other Revenues Municipal Taxes: Taxable Exempt Lieu of Taxes Total Basic Tax Assets Total Frt/PP Levy Lieu of Taxes and Transfers Total Local Urban Districts L.U.D. 0.00 0.00 0.00 L.U.D. 0.00 0.00 0.00 L.U.D. 0.00 0.00 0.00 Debenture Debt Charges GUNTON AT LARGE 697,654,780.00 56,981,360.00 754,636,140.00 89,200.10 601.60 89,801.70 0.119 83,020.92 6,780.78 89,801.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Gunton S/W Frontages 0.00 36,214.99 0.00 36,214.99 36,214.99 36,214.99 Teulon Fire Hall 697,654,780.00 56,981,360.00 754,636,140.00 44,239.65 283.88 44,523.53 0.059 41,161.63 3,361.90 44,523.53 0.00 0.00 0.00 Special Services Levies Waste Management By-Law 259,210.00 259,210.00 253,230.00 5,980.00 259,210.00 Deficit Recovery General 0.00 0.00 0.00 Utility 0.00 0.00 0.00 Reserve Funds Recreational Infrastructure 697,654,780.00 56,981,360.00 754,636,140.00 150,000.00 172.59 150,172.59 0.199 138,833.30 11,339.29 150,172.59 Drainage / Road Construct Rsrv 697,654,780.00 56,981,360.00 754,636,140.00 175,000.00 75.58 175,075.58 0.232 161,855.91 13,219.68 175,075.58 General Reserve 697,654,780.00 56,981,360.00 754,636,140.00 100,000.00 366.61 100,366.61 0.133 92,788.09 7,578.52 100,366.61 Fire Reserve 697,654,780.00 56,981,360.00 754,636,140.00 250,000.00 539.20 250,539.20 0.332 231,621.39 18,917.81 250,539.20 Office Building 697,654,780.00 56,981,360.00 754,636,140.00 10,000.00 564.91 10,564.91 0.014 9,767.17 797.74 10,564.91 Equipment Replacement / PW 697,654,780.00 56,981,360.00 754,636,140.00 350,000.00 151.17 350,151.17 0.464 323,711.82 26,439.35 350,151.17 0.00 General Municipal 1.37 Rural Area 0.00 At Large 697,654,780.00 56,981,360.00 754,636,140.00 5,250,589.38 168.88 5,250,758.26 6.958 4,854,281.96 396,476.30 5,250,758.26 Business Tax, Fees 224.00 224.00 224.00 Other Revenue and Transfers 11,106,881.90 0.00 11,106,881.90 8.510 11,106,881.90 11,106,881.90 Total Municipal 17,821,560.02 2,924.42 17,824,484.44 6,226,711.17 490,891.37 11,106,881.90 17,824,484.44 Total (Education + Municipal) Taxes 27,796,269.02 6,110.70 27,802,379.72 15,114,886.73 1,564,403.00 11,123,089.99 27,802,379.72 Page 1 Page 1 Page 1,9 Page 2 * Added to Total Tax Levy on page 1 Page 8 Grazing Lease and/or Converted fees Grazing lease and / or Converted fees SUNDRY REVENUE AND EXPENDITURE ANALYSIS Rural Municipality of Rockwood For the Year 2026 Part 1 - Grants in Lieu of Taxes Assessment Government or Agency Farm/Residential Other Mill Rate Amount Frontage Total CENTRA 5,132,210 28.1610 144,528.17 144,528.17 HMK MB MISC 12,810 20.7500 265.81 265.81 HMK MB AGR NOT CLAS 193,940 20.7500 4,024.26 4,024.26 HMK MB NOT CLASSIFIED 74,360 20.7500 1,542.97 1,542.97 HMK MB NOT CLASSIFIED 10,860 28.1610 305.83 305.83 HMK MB CROWN LANDS 49,400 20.7500 1,025.05 1,025.05 HMK MB CROWN LANDS 203,190 28.1610 5,722.03 5,722.03 HMK MB WILDLIFE MGMT 1,827,580 20.7500 37,922.29 37,922.29 HMK MB HIGHWAYS 53,030 20.7500 1,100.37 1,100.37 HMK MB HIGHWAYS 2,672,420 28.1610 75,258.02 75,258.02 HMK MB HOUSING 637,750 20.7500 13,233.31 5,520.00 18,753.31 MB HYDRO 1,941,650 20.7500 40,289.24 40,289.24 MB HYDRO 4,586,990 28.1610 129,174.23 129,174.23 HMK CAN MISC 1,416,310 20.7500 29,388.43 29,388.43 HMK CAN MISC 37,986,980 28.1610 1,069,751.34 1,069,751.34 CANADA POST 150,810 28.1610 4,246.96 460.00 4,706.96 CITY OF WPG 31,070 20.7500 644.70 644.70 0.00 0.00 0.00 Total - Pages 1, 8 1,564,403.00 Part 2 - Conditional Transfers and Grants Government or Agency Purpose Amount MEDIP Propellant Plant Road (75N) Road 10E Phase 1 1,000,000.00 MBGRO Propellant Plant Road (75N) Road 10E Phase 2 784,875.00 MBGRO Stony Mountain Community Centre Roof 165,550.00 Urban/Hometown Green Team Program Three Seasonal Positions - Parks 13,800.00 Total - Page 2 1,964,225.00 Part 3 - Transfers to Recover Previous Years' Deficit - General Operating Fund Original Deficit Amount Year Term Authority Amount Total - Page 1 0.00 Part 4 - Transfers to Recover Previous Years' Deficit - Utility Operating Fund Original Deficit Amount Year Term Authority Amount Total - Page 6 0.00 Page 9 GENERAL OPERATING FUND - DEBENTURE DEBT CHARGES Rural Municipality of Rockwood For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-law No. Maturity (Year) Opening Balance Principal Closing Balance Interest Total Payment Frontage /Per Parcel Other Net Required by Mill rate Area to be Levied TEULON FIRE HALL 21/19 2039 500,075.06 29,287.41 470,787.65 14,952.24 44,239.65 44,239.65 500,075.06 29,287.41 470,787.65 14,952.24 44,239.65 0.00 0.00 44,239.65 Part 2 - Summary (by area) - to be carried forward - Page 8 Area to be Levied Taxable Assessment Otherwise Exempt Assessment Grant Assessment Total Assessment Total Requirement Raised By Frt / Parcel Raised by Other Raised by Mill Rate At Large 697,654,780 56,981,360 754,636,140 44,239.65 0.00 0.00 44,239.65 0 0 44,239.65 0.00 0.00 44,239.65 Page 11 UTILITY OPERATING FUND - DEBENTURE DEBT CHARGES Rural Municipality of Rockwood For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-law No. Maturity (Year) Opening Balance Principal Closing Balance Interest Total Payment Frontage /Per Parcel Other Net Required by Mill rate Area to be Levied Gunton S&W 16/17 2026 224,729.33 224,729.33 0.00 7,865.53 232,594.86 36,214.99 107,179.77 89,200.10 224,729.33 224,729.33 0.00 7,865.53 232,594.86 36,214.99 107,179.77 89,200.10 Part 2 - Summary (by area) - to be carried forward - Page 8 Area to be Levied Taxable Assessment Otherwise Exempt Assessment Grant Assessment Total Assessment Total Requirement Raised By Frt / Parcel Raised by Other Raised by Mill Rate At Large 697,654,780 56,981,360 754,636,140 232,594.86 36,214.99 107,179.77 89,200.10 0 0 232,594.86 36,214.99 107,179.77 89,200.10 Page 12 CAPITAL BUDGET Rural Municipality of Rockwood For the Year 2026 Part 1 - CAPITAL EXPENDITURES Particulars of Expenditure Estimated Total Cost Borne by General Fund Borne by Utility Fund Borne by Reserves Borne by Borrowing Stony Mountain Senior Housing Complex 7,000,000.00 7,000,000.00 Propellant Plant Rd (75N) Reconstruction - Phase 2,295,840.00 1,000,000.00 1,295,840.00 Propellant Plant Rd (75N) Reconstruction - Phase 1,813,140.00 784,875.00 1,028,265.00 Rd 6E Asphalt Repairs 50,000.00 50,000.00 Rd 8E Asphalt Repairs 50,000.00 50,000.00 Grader Packer 34,000.00 34,000.00 4 way loader blade 30,000.00 30,000.00 4 way loader blade 30,000.00 30,000.00 One way plow 60,000.00 60,000.00 Rention Pond Pump 35,000.00 35,000.00 Vplow Quick Attach 20,000.00 20,000.00 Teulon Shop Roof Roof Repairs 130,000.00 130,000.00 SMCC Roof Repairs 347,655.00 190,550.00 157,105.00 Parks & Facilities Truck 85,000.00 85,000.00 Finishing Mower 5,800.00 5,800.00 Teulon Museum Roof Repairs 25,000.00 25,000.00 SAMS - EV Contribution 25,000.00 25,000.00 Gunton Hall Asbestos 50,000.00 50,000.00 Limestone Park Conceptual Plan 10,000.00 10,000.00 Argyle Skating Club - Warm up Building 30,000.00 30,000.00 Teulon Rockwood Fire Dept. - Pumper 150,000.00 150,000.00 Stony Mtn Fire Dept - Backup Generator 40,000.00 40,000.00 Stony Mtn Fire Dept - ATV 55,000.00 55,000.00 Stony Mountain Lift Stations & Forcemain 1,200,000.00 1,200,000.00 Feasibility Study - Bristol Line Loop 50,000.00 50,000.00 Feasibility Study - Stony Mountain Reservoir 10,000.00 10,000.00 Quarry Road Maintenance 200,000.00 200,000.00 Admin Building - Office Renovations 50,000.00 50,000.00 Election Expenses 50,000.00 50,000.00 Strategic Plan 30,000.00 30,000.00 13,961,435.00 1,975,425.00 Page 5 0.00 Page 6 4,986,010.00 Part 2 7,000,000.00 PART 2. GENERAL AND SPECIFIC-PURPOSE RESERVE FUND WITHDRAWALS Part 3 General Fund Transfers Utility Fund Transfers Cash Resources Reserve Name and By-Law No. To Operating To Capital To Operating To Capital (Opening balance in Reserve) General Reserve 864,875.00 $1,562,070.55 Machinery Reserve 339,000.00 $152,045.75 Fire Equipment Reserve 245,000.00 $532,100.07 Community Enhancement Reserve 125,000.00 $815,274.50 Admin Building Reserve 50,000.00 $85,349.00 Dedication Fee Reserve 539,230.00 $791,577.00 Road/Drainage Construction Reserve $406,944.00 Teulon WDG Reserve $77,524.00 Recreation Reserve 362,905.00 $413,555.00 Canada Community Building Fund Reserve 1,000,000.00 1,200,000.00 $3,831,114.00 Utility Expansion Reserve 60,000.00 $342,549.00 Aggregate Reserve 200,000.00 3,000,000.00 $5,041,823.00 Stony Utility Reserve $121,979.00 Balmoral Utility Reserve $50,627.00 Gunton Utility Reserve $0.00 3,726,010.00 Page 2 3,000,000.00 Part 1 1,260,000.00 Page 6 0.00 Part 1 PART 3. BORROWING (Subject to Municipal Board Approval) TEMPORARY FINANCING REPAYMENT PROPOSAL Bank Loan Operating Loan Reserve Loan Amount Term Stony Mountain Seniors Housing Facility 4,000,000.00 3,000,000.00 10.00 10.00 TOTAL - Part 1 4,000,000.00 0.00 3,000,000.00 Departmental Use Only Adopted by Resolution of Council (Head of Council) _____________20__ (Chief Administrative Officer) Page 13 (current year) FIVE YEAR CAPITAL EXPENDITURE PROGRAM Rural Municipality of Rockwood PURPOSE CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2027 2028 2029 2030 2031 Total Operating Reserves Borrowing Other Grader 550,000 550,000 1,100,000.00 1,100,000.00 One Way Plow 60,000 60,000 60,000 180,000.00 180,000.00 Pickup Truck (PW) 65,000 65,000 65,000 195,000.00 195,000.00 15' Mower w/Arm 65,000 65,000 130,000.00 130,000.00 Loader 350,000 350,000.00 350,000.00 Sander 30,000 30,000.00 30,000.00 Trailer 24,000 24,000.00 24,000.00 Toolcat Snowblower 9,000 9,000.00 9,000.00 Survey GPS 29,000 29,000.00 29,000.00 TRFD - Pumper Truck 100,000 50,000 150,000.00 150,000.00 SRFD - Pumper Truck 500,000 500,000.00 500,000.00 SRFD - Turnout Gear 62,500 62,500.00 62,500.00 SMRFD - Tanker 210,000 210,000.00 210,000.00 Pickup Truck (Parks) 80,000.00 80,000.00 80,000.00 Articulating Tractor/Mower 40,000.00 40,000.00 40,000.00 Towable Boom Lift 35,000.00 35,000.00 35,000.00 Double Axle dump trailer 15,000.00 15,000.00 15,000.00 Stny Mtn Water Reservoir 10,000,000.00 10,000,000.00 6,667,000.00 3,333,000.00 Bristol Water Line Loop 2,500,000.00 2,500,000.00 1,666,750.00 833,250.00 Grassmere Drain Line 2,500,000.00 2,500,000.00 1,666,750.00 833,250.00 Truck - Utility 70,000 80,000 150,000.00 150,000.00 Computer & Server Upgrades 190,000 190,000.00 190,000.00 10,600,000.00 5,725,000.00 1,592,500.00 432,000.00 130,000.00 18,479,500.00 0.00 3,479,500.00 10,000,500.00 4,999,500.00 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING 0.00 RESERVES 600,000.00 $ 1,592,500.00 432,000.00 130,000.00 3,479,500.00 BORROWING 10,000,500.00 OTHER 4,999,500.00 TOTAL 18,479,500.00 Departmental Use Only Adopted by Resolution of Council (Head of Council) ________________________20__ (Chief Administrative Officer) Page 14 3,333,000.00 $ 725,000.00 3,333,500.00 1,666,500.00 5,725,000.00 10,600,000.00 1,592,500.00 432,000.00 130,000.00 6,667,000.00 $