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Administrative Report
Es
MUNICIPALITE DE
S MUNICIPALITY
Title and Report Number: FIN-11-2026 - Treasurer Statements -- Development Charges 2025
Date: July 7, 2026
Supporting Documents:
e A-DC Treasurer's Statement Summary
e B- Amount Transferred to Capital
e C- Transfers to Operating from DC Reserves
e D- Statement of Reserve Fund Balance Allocations
e E- Description of DC reserve fund
Submitted By: Simon Thibeault, Treasurer
Recommendation(s)
That Council acknowledges the reception of administrative report FIN-11-2026;
Recommandation(s)
Que le Conseil accuse réception du rapport administratif FIN-11-2026;
Objective
The development charges bylaws (2023-032, 2023-033 and 2021-057) request that the treasure present
an annual statement for the development charges reserve fund.
Analysis
On April 30, 2021, a study was presented on general development fees, which includes roads, fire
services, parks and recreation services, the library, and development studies. The study was amended on
June 24, 2021, with the aim of reducing the fees related to parks and recreation services to increase the
amounts allocated to roads. By-law 2021-057 was adopted in June 2021 to outline the terms of the
general development fees.
On April 28, 2023, a new study for the Water and Wastewater Services was presented to the council.
Following the presentation, the council approved by-laws 2023-032 and 2023-033 to regulate the
development charges for water and sewer on June 27, 2023.
1
Attached as Schedule A to this report are the Treasurer's Statements for each Development Charges
Reserve Fund, for the calendar year 2025. The Treasurer's Statements provide information for each
Development Charge Reserve Fund, as required by legislation including a summary of all Reserve Funds
including opening balances, development charges collection, and interest earned or paid, amounts
transferred out to fund growth related initiatives and the resulting closing balance for 2025.
Schedule B provides the details, by Reserve Fund, of the amount of specific capital projects funded by
growth and outlines the amount of the project that is funded by other sources.
Schedule C provides a summary of transfers to the Operating fund from the individual DC Reserve Fund
for debenture repayments.
Schedule D provides a summary of the 2025 reserve fund allocation.
Lastly, Schedule E provides a description for each DC reserve fund as well as compliance statements as
required in Ontario Regulation 82/98.
Financial Impact
Details Approved Budget Actual expenses to this Projected Expenses for Variance
date this project
References
e Development Charges Act, Section 43
e By-Laws:
o 2023-032
o 2023-033
o 2021-057
Other Options
Approval
Yves Morrissette, Chief Administrative Officer
2
--
TRANSFERS TO
Reserve INTEREST OPERATINGS | TRANSFERS TO CLOSING ALLOCATION AVAILABLE
BALANCE 2024-| COLLECTIONS / INCOME (DEBT AND CAPITAL BALANCE BALANCE
12-31 CONTRIBUTIONS INTEREST) 2025-12-31 2025-12-31
Growth-Related Studies 111,154 1,830 1,967 11,822 103,129 65,688 37,441
Roads and Related Services -760,834 49,524 -13,464) 53,931 -778,706 0 -778,706|
Fire Protection Services 543,260 18,597 9,614 307,249 264,222 160,000 104,222
Parks and Recreation Services 309,802 65,594 5,482 380,878 230,000 150,878
Library Services 64,154 7,137 1,135 10,000 62,427 40,000 22,427
oy 88.002] 31.950] 295.688] 403.738
po 739,166] 450,000] 289,166]
a a
Other Contributions
Growth-Related Studies a Cs
Development charge studies 57x) ee A)
Official Plan Review po tof 8} 20,383}
Roads and Related Services po
Principale Street/St. Isidore Road Upgrade & Intersection Improvement Pr --~--BQBAP 07,540 161,471]
Fire Protection Services po
FireHall po s0nsssf 800,838)
Training Structure (40 Person Capacity) po 7123)
Library Services a Re )
Provision for Collection Materials po 10,000f 10,000)
Total General 883,002 121 4G] 804,408}
Sewer a CO)
P Pump Sion tuogade 9 J] ar] ars
TotalSewer SS OOOSOSOSOSSSSSCCCCTTCTCCdT SSSA] CC CCCSCSCSCSC~S SSCS 97,868] 873,324
rota 858, 45f 121,406] 797,868] 1,377,732
Schedule C: Transfers to Operating from DC Reserves
December 31, 2025
DC Reserve Fund Draw Non-DC Recoverable Cost Share
Area/Expenditure Grand Total
a
Sewer a QO
Northwest Quadrant Pump Station and forcemain 3,372 5,600 8,972 69,996 116,222 186,219 195,191
Sewage Treatment Lagoon upgrade 135,853 150,735 286,589 31,043 34,444 65,487 352,076
139,226 156,335 | 295,561 | 101,040 150,666 251,706] --i 547,266
oo Allocated
at Beginning of Year
JRoadsandRelatedServices | 778,708}
Share of Share of Growth- |Total Non-Growth-
Project Description Services Project Number ast Growth-related Growthrelated Cost related Cost related Capital Cost
apital Cost in D.C. Study Allocated - Remaining to be
Allocated to Date
Current Year _|Funded
Zoning Bylaw Amendment |Growth-Related Studies | | 85,372] 85,372] 85,372]
|New Park - Casselman Development (Phase 3)__|Parks and RecreationSer| 8] 400,000] 20,000] 230,000] 170,000
Schedule E : Description of DC reserve fund
1 Description of the Service for which each fund was established:
Service Category Description of Service
Growth-Related Stud#The purpose is to fund growth related capital projects related to studies.
The purpose is to fund growth related capital projects for new or expanded roads and related
Roads and Related Sqpublic works facilities and services.
The purpose is to fund growth related capital projects for new or expanded fire protection
Fire Protection Servicffacilities and services as indicated in the development charges studies.
The purpose is to fund growth related parks & recreation capital projects for new or expanded
Parks and Recreation}parks & recreation facilities and services.
The purpose is to fund growth related library capital projects for new or expanded library
Library Services facilities and services.
The purpose is to fund growth related capital projects for new or expanded water
Water infrastructure and equipment, including water supply, treatment, storage and transmission.
The purpose is to fund growth related capital projects for new or expanded wastewater
Sewer infrastructure and services, including collection, pumping, treatment and disposal.
2 For credits (ex. Pre-payments, front-ended projects) in relation to the service or service category for which the fund
was established:
No credits or agreements outstanding.
3 The amount of any money borrowed from the DC reserve during the previous year and the purpose for which it was
borrowed:
No money was borrowed.
4 In accordance with Section 59.1 (1) & (2), The Municipality of Casselman has not imposed any additional payments
nor required the construction of a service not authorized under the Development Charges Act, 1997, as amended.
5 No funds were spent in 2025 on Parks and Recreation Services, as most of the expenditures relate to new parks, and
the municipality is not yet ready to proceed with their development.
The municipality did not spend any money in the Water category because none of the projects were scheduled for
2025.