District of North Saanich STAFF REPORT

Transcription

1 District of North Saanich STAFF REPORT To: From: Rob Buchan Chief Administrative Officer Theresa Flynn Director of Financial Services Ron Maylen Works Superintendent Date: March 4, 2014 File No Re: Equipment and Vehicle Replacement Reserve Review RECOMMENDATIONS: That Council receives this information for the March 4, 2014 budget deliberations. STRATEGIC PLAN IMPLICATIONS: Strategic Priority No. 5: Ensure strong leadership, fiscal responsibility and transparent government. PURPOSE: During 2013 budget deliberations council requested that staff review the financing of the equipment and vehicle replacement reserves to ensure that the funding was adequate to sustain the reserves into the foreseeable future. In addition, council requested that staff provide a detailed vehicle and equipment replacement schedule. BACKGROUND: The District's equipment and vehicle replacement reserves are funded annually from property taxes and utility user charges. The funding envelopes are consistent from year to year which eliminates yearly fluctuations in both property taxes and utility rates. Why do we fund the reserves each year instead of collecting taxes in the years we replace the equipment? Funding envelopes: Reduce the fluctuations in property tax rate and utility rates increases.» Rate increases/decreases for both property taxes and utilities can then be attributed to changes in operating costs and service changes. Allows a long-term funding strategy to be developed for equipment, vehicle and infrastructure replacement. A recent example of the benefits of having a long-term funding strategy is the purchase of a new Fire Truck. If reserve funds had not been put aside the purchase there would have been a need for a 6% tax increase spread over the 2013 and 2014 property tax years.

2 Rob Buchan, Chief Administrative Officer Re: Equipment and Vehicle Replacement Reserve Review Page 2 DISCUSSION: Public Works, Building/Bylaw & Utilities Vehicles and Equipment are replaced based on the following criteria: Vehicles up to and including 1 Ton Trucks will be replaced at to 12 years or 200,000 kilometres Heavy Vehicles and Equipment larger than 1 Ton will be replaced at 18 to 20 years Supportive Equipment including Trailers, Pumps, Cement Mixer, Kettles etc. will be replaced after years All Vehicles and Equipment identified for replacement will be further assessed during the year prior to replacement for consideration of extending the replacement schedide Prior to developing this year's budget all 2014 vehicle and equipment replacements were reviewed and the following adjustments completed: 1997 Sander rescheduled to GMC Van rescheduled to Ford Flat deck rescheduled to Sewer Inspection video camera rescheduled to 20 Staff investigates additional ways to save when replacing equipment and vehicles. In 2013 $160,000 was allocated from the capital budget to replace an existing 1991 Sewer Flusher truck. Staff managed to save $56,000 by purchasing an exceptional quality used Sewer Cleaner/Hydro Excavator. Emergency Services Emergency services Fire Trucks are replaced at 20 years and smaller vehicles at years. All vehicles are assessed the year prior to replacement for consideration of extending the useful life. FINANCIAL IMPLICATIONS: Funding to Public Works and Emergency Services vehicle and equipment replacement reserves is from general property taxes. Funding for Utihties equipment and replacement reserves is from water and sewer user charges. Utilities have only one reserve which serves both funds. The Utility Reserve fund reserve includes capital project reserves plus vehicle and equipment replacement reserves. Attached are the replacement schedules (Appendix A, B and C). Funding into the reserves includes annual funding plus interest. The following information is shown for each unit in the fleet: year, model, in-service date, estimated useful hfe, and estimated replacement cost and replacement year The schedules have an "Annual funding for replacement" column for each piece of equipment and vehicle. Totals are provided for each reserve. For all three reserves the total annual expenditures based on estimated replacement costs are higher than annual funding envelopes.

3 Rob Buchan, Chief Administrative Officer Re: Equipment and Vehicle Replacement Reserve Review Page 3 Reserve Annual funding Annual costs Deficit Public Works 90, ,000 (55,000) Utilities 0, ,000 (12,000) Fire 80,000 8,000 (28,000), The balance for each reserve is sufficient until 2028 however, the annual funding is less than the annual replacement costs and the reserve balances will go into deficit. SUMMARY/CONCLUSION- The funding for both the Public Works at $90,000 and Emergency Services at $80,000 are adequate until 2028 and 2034 at which point several large vehicles are scheduled to be replaced and the reserves will go into deficit for several years. A Fire Truck scheduled for refurbishment in 2019 may need to be replaced instead of refurbished. This will put the Fire Equipment Replacement Reserve into a deficit earher than predicted but this will be addressed before Staff recommends that no changes be made to increase the funding for these two reserves as there is sufficient time to develop a strategy to avert these deficits. The funding for Utihties is $50,000 from each water and sewer fund. The reserve fund is used for capital projects and equipment and vehicle replacement. Staff recommends that no changes to funding be made to the reserve at this time, but consideration be given to splitting the existing fund into a Utility Vehicle and Equipment replacement reserve and a Capital projects reserve fund.. RECOMMENDATIONS: That Council receives this information for the March 4, 2014 budget deliberations. Respectfully submitted, Theresa Flwnn Director of Financial Services fob Buchan Chief Administrative Officer Concurrence, Concurrence: Patrick O'Reilly Director of Infrastructure Services Ron Maylen / Works Superintendent Concurrence, Gary Wilton Director of Emergency Services

4 APPENDIX A District of North Saanich Estimated Current Annual YEAR MAKE In-Service Useful Life Replacement Funding for Date (Years) Cost Replacement Public Works Depreciation Reserve, Beginning Balance 783, , , , , , , , , , , , , , ,353.73, , , , , , , , Less: Vehicle and equipment replacement expenditures Planning and Community 66, Van - GMC Safari (Building Inspector) Jun , ,170,00 31, SUV - CHEV Blazer (Building Inspector) Jul , , , Pickup - Ford Ranger (Bylaw Officer) Aug , , , Public Works 27, , , , Trailer-U-Built Roller July 2007, , Equipment-STOW Cement Mixer May , , Pickup - Dodge Dakota 4x4 July Trailer -Trailerman Jul , , Mobile Equipt - KOMATSU Wheel Loader (w/ CWS Snowplow) Jan , Pickup - Toyota Tacoma 4x4 (Ed L) Sep , , , Trailer - Thomcat (PW Paving) Jan Mobile Equipt - Gradall Excavator XL30 Jun , , Mobile Equipt - Ford New Holland TS0A Tractor/Mower Jun , , Trailer-Trailerman Express Utilities Jul Hook Lift - Ford F550 4x2 (w/ Swenson 4.5 yd Sander 8i Western Snowplow) Nov , Pickup - Ford Ranger4x4 (Standby) Mar , , , Hook Lift - Ford F-550 4x4 (w/ Swenson 4.5 yd Sander & Western Snowplow) Apr , , , Truck, Heavy -Tandem Axle, Mack CT713 (w/ Henderson Snowplow) Jul Hook Lift - Ford F550 4x2 (w/ Western Snowplow) Mar , , SUV - Ford Escape Sep , , , SUV - Hpnda Element LX Jul , , , Mobile Equipt - John Deere 65 Front Mt Deck Mower Jul , , Truck, Heavy - Single Axle, Sterling Dump Truck (w/ Root Snowplow) Apr , ,600, Mobile Equipt -John Deere 3520Tractor/Mower Oct , , Equipment - Crafco Crack Seal Kettle Dec , Equipment - Mirage MowerTrailer Nov Pickup - Ford Ranger 4x4 (Ron M) Dec , , Equipment - BANDIT Mobile Chipper 90XP Aug , , Snowplows - Baker Flink Snow Plow (For unit V344) Mar , , Equipment - Bulk Diesel Fuel Tank Mar , , Sander - Flink Sander- 7 yd. (For unit V344) Feb , , Equipment - Double Drum Roller-vibratory Jan , , Sander - Swenson Stainless Steel (For unit V847) Oct , , , Equipment-Submersible Pump Feb , , , Equipment - Track Carrier, Kubota KC70 Jul 2008, ,500.00, Forklift (for purchase in 2014, costing for replacement only) Jan , Equipment - Track Carrier Kubota KC 51 (used) Jul , , ,725, , Parks 2 85, Pickup - Toyota Tacoma 4x4 (Cliff) Sep , , Ford F550 DRW 2008 Collection System for Mower Feb 2014 Jul , , , , , Total - Public Works, Parks and Planning & Community Services 1,937, , , , , , , Public Works Depreciation Reserve, Ending Balance 828, , , , , ,

5 APPENDIX A District of North Saanich Estimated YEAR MAKE In-Service Useful Life Date (Years) Current Annual Replacement Funding for Cost Replacement Public Works Depreciation Reserve, Beginning Balance 564, , , , , , , , , , , , , , , , , , , , , , , , Less: Vehicle and equipment replacement expenditures Planning and Communitv 2002 Van - GMC Safari (Building Inspector) Jun SUV -CHEV Blazer (Building Inspector) Jul Pickup-Ford Ranger (Bylaw Officer) Aug 2008 Public Works 1989 Trailer-U-Built Roller July Equipment - STOW Cement Mixer May Pickup-Dodge Dakota 4x4 July Trailer-Trailerman Jul Mobile Equipt-KOMATSU Wheel Loader (w/cws Snowplow) Jan Pickup-Toyota Tacoma 4x4 (Ed L) Sep Trailer -Thomcat(PW Paving) Jan Mobile Equipt -Gradall Excavator XL30 Jun Mobile Equipt-Ford New Holland TS0A Tractor/Mower Jun Trailer-Trailerman Express Utilities Jul Hook Lift-Ford F550 4x2 (w/swenson 4.5 yd Sander & Western Snowplow) Nov Pickup-Ford Ranger 4x4 (Standby) Mar Hook Lift-Ford F-550 4x4 (w/swenson 4.5 yd Sander & Western Snowplow) Apr Truck, Heavy-Tandem Axle, Mack CT713 (w/ Henderson Snowplow) Jul Hook Lift - Ford F550 4x2 (w/western Snowplow) Mar SUV - Ford Escape Sep SUV-Hpnda Element LX Jul Mobile Equipt-John Deere 65 Front Mt Deck Mower Jul Truck, Heavy - Single Axle, Sterling Dump Truck (w/ Root Snowplow) Apr Mobile Equipt-John Deere 3S20Tractor/Mower Oct Equipment-Crafco Crack Seal Kettle Dec Equipment-Mirage Mower Trailer Nov Pickup - Ford Ranger 4x4 (Ron M) Dec Equipment -BANDIT Mobile Chipper 90XP Aug Snowplows-Baker Flink Snow Plow (For unit V344) Mar Equipment-Bulk Diesel Fuel Tank Mar Sander-Flink Sander-7 yd. (For unit V344) Feb Equipment-Double Drum Roller-vibratory Jan Sander-Swenson Stainless Steel (For unit V847) Oct200S 2008 Equipment-Submersible Pump Feb Equipment-Track Carrier, Kubota KC70 Jul 2008 Forklift (for purchase in 2014, costing for replacement only) Jan Equipment-Track Carrier Kubota KC 51 (used) Jul2008 Parks 2003 Pickup-Toyota Tacoma 4x4 (Cliff) Sep Ford F550 DRW Feb Collection System for Mower Jul , , , , , ,900,00 3,570.00, , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,000, , ,0,00 44, ,933.33, , , , , , , , ,300.00, , , , ,725, , , , , , , , , , , , ,000.00, , , , , , , , , , , , , Total - Public Works, Parks and Planning & Community Services 390, , , , , , Public Works Depreciation Reserve, Ending Balance 269, , , , , ,

6 APPENDIX A District of North Saanich Estimated Current Annual In-Service Useful Life Replacement Funding for Date (Years) Cost Replacement Public Works Depreciation Reserve, Beginning Balance 204, , , , , , , , (39,566.71) (168,566.71) 90, , , , , , , (78,566.71) Less: Vehicle and equipment replacement expenditures Planning and Communitv 2002 Van - GMC Safari (Building Inspector) 2005 SUV - CHEV Blazer (Building Inspector) 2008 Pickup - Ford Ranger (Bylaw Officer) Public Works 1989 Trailer-U-Bullt Roller 1994 Equipment-STOW Cement Mixer 1998 Pickup - Dodge Dakota 4x Trailer-Trailerman 2001 Mobile Equipt - KOMATSU Wheel Loader (w/ CWS Snowplow) 2013 Pickup-Toyota Tacoma 4x4 (Ed L) 2003 Trailer-ThomcatfPW Paving) 2003 Mobile Equipt - Gradall Excavator XL Mobile Equipt - Ford New Holland TS0A Tractor/Mower 2006 Trailer - Trailerman Express Utilities 2007 Hook Lift - Ford F550 4x2 (w/ Swenson 4.5 yd Sander & Western Snowplow) 2007 Pickup - Ford Ranger 4x4 (Standby) 2007 Hook Lift - Ford F-550 4x4 (w/ Swenson 4,5 yd Sander & Western Snowplow) 2007 Truck, Heavy - Tandem Axle, Mack CT713 (w/ Henderson Snowplow) 2008 Hook Lift - Ford F550 4x2 (w/ Western Snowplow) 2008 SUV - Ford Escape 2008 SUV - Hpnda Element LX 2008 Mobile Equipt - John Deere 65 Front Mt Deck Mower 2009 Truck, Heavy - Single Axle, Sterling Dump Truck (w/ Root Snowplow) 2009 Mobile Equipt - John Deere 3520 Tractor/Mower 2009 Equipment - Crafco Crack Seal Kettle 20 Equipment-Mirage Mower Trailer 2011 Pickup - Ford Ranger4x4 (Ron M) 2011 Equipment - BANDIT Mobile Chipper 90XP 1996 Snowplows - Baker Flink Snow Plow (For unit V344) 1996 Equipment - Bulk Diesel Fuel Tank 1997 Sander - Flink Sander- 7 yd. (For unit V344) 2002 Equipment - Double Drum Roller-vibratory 2005 Sander - Swenson Stainless Steel (For unit V847) 2008 Equipment-Submersible Pump 2008 Equipment - Track Carrier, Kubota KC70 Forklift (for purchase in 2014, costing for replacement only) 2004 Equipment -Track Carrier Kubota KC 51 (used) Jun 2002 Jul 2005 Aug 2008 July 2007 May 1994 July 1998 Jul 2001 Jan 2001 Sep 2013 Jan 2003 Jun 2004 Jun 2004 Jul 2006 Nov 2006 Mar 2007 Apr 2007 Jul 2007 Mar 2008 Sep 2007 Jul 2008 Jul 2008 Apr 2009 Oct 2009 Dec 2009 Nov 2009 Dec 2011 Aug 2011 Mar 1996 Mar 1996 Feb 1997 Jan 2003 Oct 2005 Feb 2008 Jul 2008 Jul , , ,700.00, , , , , , , , , , , , , , , ,000.00,000.00, , , , ,000.00, , , ,725, , , , , , , , , , , , , , , , , , , , ,0.00 2, , , , , , , , , , , , , , , , , , , , ,000,00 11, , , Parks 2003 Pickup - Toyota Tacoma 4x4 (Cliff) 2014 Ford F550 DRW 2008 Collection System for Mower Sep 2013 Feb 2014 Jul , , , , , , , Total - Public Works, Parks and Planning & Community Services 1,937, , , , , Public Works Depreciation Reserve, Ending Balance 236, , , ( ) (168,566.71) (73,565.71)

7 APPENDIX A District of North Saanich Estimated YEAR MAKE In-Service Useful Life Date (Years) Current Annual Replacement Funding for Cost Replacement Public Works Depreciation Reserve, Beginning Balance (78,566.71) 90, (238,566.71) 90, (169,566.71) 90, (184,566.71) 90, , (148,566.71) (79,566.71) (94,566.71) Less: Vehicle and equipment replacement expenditures Planning and Communitv 2002 Van-GMC Safari (Building Inspector) Jun SUV - CHEV Blazer (Building Inspector) Jul Pickup - Ford Ranger (Bylaw Officer) Aug 2008 Public Works 1989 Trailer-U-Built Roller July Equipment-STOW Cement Mixer May Pickup-Dodge Dakota 4x4 July Trailer-Trailerman Jul Mobile Equipt-KOMATSU Wheel Loader (w/cws Snowplow) Jan Pickup-Toyota Tacoma 4x4 (Ed L) Sep Trailer - Thomcat (PW Paving) Jan Mobile Equipt-Gradall Excavator XL30 Jun Mobile Equipt-Ford New HollandTS0ATractor/Mower Jun Trailer-Trailerman Express Utilities Jul Hook Lift - Ford F550 4x2 (w/ Swenson 4.5 yd Sander & Western Snowplow) Nov Pickup-Ford Ranger 4x4 (Standby) Mar Hook Lift - Ford F-550 4x4 (w/ Swenson 4.5 yd Sander & Western Snowplow) Apr Truck, Heavy - Tandem Axle, Mack CT713 (w/henderson Snowplow) Jul Hook Lift-Ford F550 4x2 (w/western Snowplow) Mar SUV-Ford Escape Sep SUV - Hpnda Element LX Jul Mobile Equipt-John Deere 65 Front Mt Deck Mower Jul Truck, Heavy - Single Axle, Sterling Dump Truck (w/ Root Snowplow) Apr Mobile Equipt-John Deere 3520Tractor/Mower Oct Equipment-Crafco Crack Seal Kettle Dec Equipment-Mirage Mower Trailer Nov Pickup -Ford Ranger 4x4 (Ron M) Dec Equipment-BANDIT Mobile Chipper 90XP Aug Snowplows-Baker Flink Snow Plow (For unit V344) Mar Equipment-Bulk Diesel Fuel Tank Marl Sander - Flink Sander-7 yd. (For unit V344) Feb Equipment - Double Drum Roller-vibratory Jan Sander-Swenson Stainless Steel (For unit V847) Oct Equipment-Submersible Pump Feb Equipment - Track Carrier, Kubota KC70 Jul 2008 Forklift (for purchase in 2014, costing for replacement only) Jan Equipment - Track Carrier Kubota KC 51 (used) Jul 2008 Parks 2003 Pickup-Toyota Tacoma 4x4 (Cliff) Sep Ford F550 DRW Feb Collection System for Mower Jul , , , , , , ,570.00, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,933.33, , , , , , , , ,300.00, , , , ,725, , , , , ,500,00 12, , , , , , , , ? , , , , , Total - Public Works, Parks and Planning & Community Services 1, , , , , Public Works Depreciation Reserve, Ending Balance (233,566,71) (169,566.71) (184,566.71) (705,566.71) 4

8 District of North Saanich APPENDIX B Estimated Current 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement YEAR MAKE Estimated 2nd Annual In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement Utility Equipment Replacement Reserve, Beginning Balance Less: Utility vehicle and equipment replacement expenditures Water 1996 Truck, Heavy - Singel Axle, Freightliner Mar , , Truck, Light - Ford F550, Flatdeck, Crane Jun , , Pickup - Toyota Tacoma 4x4 (Russ W) Sep , , Mobile Equipt - John Deere 3SG 4X4 Backhoe Sep , , Pickup - Ford Ranger Edge (Water Utility) Jan , , Van - Ford E450 Cut Away Van Mar , , Equipment - Video Camera System for Pipe Inspections - Locator /29/ , , Equipment - Hydraulic Power Ram Pipe Pusher 5/30/1997, Software - SENMET AR5000 // , Equipment -J5-111 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9//20 5, MicroFlex- Water Meter Reading Equipment 8/27/ , Microflex- Water Meter Reading Equipment 8/27/ , Dump Deck & Crane 6/29/ , , , , Sewer Utilitv 2000 Vactor Truck, Model 21J4 Nov , , Pickup - Ford Ranger (Sewer Utility) Jul , , Equipment - Gas Detector Equipment (set) Dec , , , , , , , , , , , , , , , , , , ,021, , , , , , , , , , , , ,000.00, Total - Water and Sewer Utilities Utility Equipment Replacement Reserve, Ending Balance TOTAL - DISTRICT OF NORTH SAANICH 808, , , , , , , , , , , ,

9 District of North Saanich APPENDIX B Estimated Current 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement Estimated 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement Utility Equipment Replacement Reserve, Beginning Balance 959, , , , ,028, , , , , , , , Total available fund for the vear 1,072, ,028, ,142, , Less: Utility vehicle and equipment replacement expenditures Water Utility 3, , , Truck, Heavy - Singel Axle, Freightliner Mar , , , Truck, Light - Ford F550, Flatdeck, Crane Jun , , Pickup - Toyota Tacoma 4x4 (Russ W) Sep , , Mobile Equipt-John Deere 3SG 4X4 Backhoe Sep , , , Pickup - Ford Ranger Edge (Water Utility) Jan , , Van - Ford E450 Cut Away Van Mar , , , Equipment - Video Camera System for Pipe Inspections - Locator /29/ , , Equipment - Hydraulic Power Ram Pipe Pusher 5/30/1997, Software-SENMET AR5000 // , Equipment -J5-111 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9//20 5, , MicroFlex- Water Meter Reading Equipment 8/27/ , , Microflex- Water Meter Reading Equipment 8/27/ , , Dump Deck & Crane 6/29/ , , , , , Sewer Utility 4, Vactor Truck, Model 21J4 Nov , , Pickup - Ford Ranger (Sewer Utility) 2012 Equipment - Gas Detector Equipment (set) Jul 2002 Dec , , , , , , Total - Water and Sewer Utilities 808, , , , , Utility Equipment Replacement Reserve, Ending Balance 9, ,028, , , TOTAL - DISTRICT OF NORTH SAANICH 808, ,

10 District of North Saanich APPENDIX B Estimated Current 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement YEAR MAKE In-Service Date Estimated Useful Life (Years) Replacement Cost 2nd Replacement Cost Annual Funding for Replacement Utility Equipment Replacement Reserve, Beginning Balance Less: Utility vehicle and equipment replacement expenditures 990, ,4, ,2, ,098, , , , , , , , , ,4, ,220, ,331, ,214, Water Utility 37, Truck, Heavy - Singel Axle, Freightliner Mar , , Truck, Light - Ford F550, Flatdeck, Crane Jun , , Pickup - Toyota Tacoma 4x4 (Russ W) Sep , , , Mobile Equipt - John Deere 3SG 4X4 Backhoe Sep , , Pickup - Ford Ranger Edge (Water Utility) Jan , , Van - Ford E450 Cut Away Van Mar , , Equipment - Video Camera System for Pipe Inspections - Locator /29/ , , Equipment - Hydraulic Power Ram Pipe Pusher 5/30/1997, Software - SENMET AR5000 // , Equipment -J5-111 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9//20 5, MicroFlex- Water Meter Reading Equipment 8/27/ , Microflex- Water Meter Reading Equipment 8/27/ , Dump Deck & Crane 6/29/ , , , , Sewer Utility - 5, , Vactor Truck, Model 21J4 Nov , , , Pickup - Ford Ranger (Sewer Utility) Jul , , Equipment - Gas Detector Equipment (set) Dec , , , , Total - Water and Sewer Utilities Utility Equipment Replacement Reserve, Ending Balance TOTAL - DISTRICT OF NORTH SAANICH 303, , , , , , ,4, ,2, ,098, ,214,

11 District of North Saanich APPENDIX B Estimated Current 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement Estimated YEAR MAKE In-Service Useful Life Date (Years) Utility Equipment Replacement Reserve, Beginning Balance Less: Utility vehicle and equipment replacement expenditures Water Utility 1996 Truck, Heavy - Singel Axle, Freightliner Mar Truck, Light - Ford F550, Flatdeck, Crane Jun Pickup - Toyota Tacoma 4x4 (Russ W) Sep Mobile Equipt - John Deere 3SG 4X4 Backhoe Sep Pickup - Ford Ranger Edge (Water Utility) Jan Van - Ford E450 Cut Away Van Mar Equipment - Video Camera System for Pipe Inspections - Locator /29/ Equipment - Hydraulic Power Ram Pipe Pusher 5/30/ Software - SENMET AR 5000 // Equipment-J5-111 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9// MicroFlex- Water Meter Reading Equipment 8/27/ Microflex- Water Meter Reading Equipment 8/27/ Dump Deck & Crane 6/29/2004 Sewer Utility 2000 Vactor Truck, Model 21J4 Nov Pickup - Ford Ranger (Sewer Utility) Jul Equipment - Gas Detector Equipment (set) Dec Total - Water and Sewer Utilities Utility Equipment Replacement Reserve, Ending Balance TOTAL - DISTRICT OF NORTH SAANICH 2nd Annual Replacement Replacement Funding for Cost Cost Replacement ,214, ,332, ,451, ,530, , , , , , , , , ,332, ,451, ,572, ,652, , , , , , , , , , , , , , , ,800.00, , , , , , , , , , , , , , , , , , , , : 42, , , ,332, ,451, ,530, ,652,837. 4

12 District of North Saanich APPENDIX B Estimated Current 2nd Annual YEAR MAKE In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement YEAR MAKE Estimated 2nd Annual In-Service Useful Life Replacement Replacement Funding for Date (Years) Cost Cost Replacement Utility Equipment Replacement Reserve, Beginning Balance Less: Utility vehicle and equipment replacement expenditures 1,652,837. 1,672, , , , , ,790, ,901, , , , , ,775, ,797, ,9, ,028, Water Utility 3, , , , Truck, Heavy-Singel Axle, Freightliner Mar , , Truck, Light - Ford F550, Flatdeck, Crane Jun , , Pickup - Toyota Tacoma 4x4 (Russ W) Sep , , Mobile Equipt - John Deere 3SG 4X4 Backhoe Sep , , Pickup - Ford Ranger Edge (Water Utility) Jan , , Van - Ford E450 Cut Away Van Mar , , , Equipment - Video Camera System for Pipe Inspections - Locator /29/ , , Equipment - Hydraulic Power Ram Pipe Pusher 5/30/1997, , Software - SENMET AR5000 // , Equipment - J5-111 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9//20 5, , MicroFlex- Water Meter Reading Equipment 8/27/ , , Microflex- Water Meter Reading Equipment 8/27/ , , Dump Deck & Crane 6/29/ , , , , , Sewer Utility 2000 Vactor Truck, Model 21J4 Nov , , Pickup - Ford Ranger (Sewer Utility) Jul Equipment - Gas Detector Equipment (set) Dec , , , , , , Total - Water and Sewer Utilities Utility Equipment Replacement Reserve, Ending Balance TOTAL - DISTRICT OF NORTH SAANICH 808, , , , , , , , ,672, ,790, ,901, ,987,727.26

13 District of North Saanich YEAR MAKE In-Service Date Estimated Useful Life (Years) Current Replacement Cost 2nd Replacement Cost Annual Funding for Replacement YEAR MAKE In-Service Date Estimated Useful Life (Years) Replacement Cost 2nd Replacement Cost Annual Funding for Replacement Utility Equipment Replacement Reserve, Beginning Balance Less: Utility vehicle and equipment replacement expenditures 1,987, ,829, , , , , ,114, ,953, , , Truck, Heavy - Singel Axle, Freightliner Mar , , Truck, Light - Ford F550, Flatdeck, Crane Jun , , Pickup - Toyota Tacoma 4x4 (Russ W) Sep , , , Mobile Equipt - John Deere 3SG 4X4 Backhoe Sep , , , Pickup - Ford Ranger Edge (Water Utility) Jan , , Van - Ford E450 Cut Away Van Mar , , Equipment - Video Camera System for Pipe Inspections - Locator /29/ , , Equipment - Hydraulic Power Ram Pipe Pusher 5/30/1997, Software-SENMET AR5000 // , Equipment - J5-U1 Drilling Machine and 7/8,1-3/8,1-7/8 cutters 9//20 5, MicroFlex- Water Meter Reading Equipment 8/27/ , Microflex- Water Meter Reading Equipment 8/27/ , Dump Deck & Crane 6/29/ , , , , , Sewer Utility Vactor Truck, Model 21J4 Nov , , Pickup - Ford Ranger (Sewer Utility) 2012 Equipment - Gas Detector Equipment (set) Jul 2002 Dec , , , , , Total - Water and Sewer Utilities Utility Equipment Replacement Reserve, Ending Balance 808, , , , ,829, ,7, TOTAL - DISTRICT OF NORTH SAANICH 808, ,333.33

14 APPENDIX C District of North Saanich Estimated Current Annual YEAR MAKE Historical In-Service Useful Life Replacement Funding for Cost Date (Years) Cost Replacement Fire Equipment Depreciation Reserve, Beginning Balance 360, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Less: Vehicle and equipment replacement expenditures EMERGENCY , , , , , WHITE/GMC 226, Dec , , ,000,00 266, FORD E350 Van 34, Dec , , , SPARTAN 289, Dec , , , SPARTAN 333, Oct , , , DODGE RAM 2S00 Pick-Up 40, Jul , , , Rescue Truck 356, Aug , , FORD Explorer 35, Jan , , ,316, ,055, , Fire Equipment Depreciation Reserve, Ending Balance 2, , , , , , , ,

15 APPENDIX C District of North Saanich Estimated Current Annual Historical In-Service Useful Life Replacement Funding for Cost Date (Years) Cost Replacement Fire Equipment Depreciation Reserve, Beginning Balance 276, , , , , , , , , , , , , , , , , , , , ,440.72, , , , , , , , , , Less: Vehicle and equipment replacement expenditures 1991 WHITE/GMC 225, Dec , , FORD E350 Van 34, Dec , , SPARTAN 289, Dec , , SPARTAN 333, Oct , , DODGE RAM 2500 Pick-Up 40, Jul ,000,00 5, Rescue Truck 356, Aug , , FORD Explorer 35, Jan , , ,316, ,055, , , , , , , , Fire Equipment Depreciation Reserve, Ending Balance 361, , , , , , , ,

16 APPENDIX C District of North Saanich Estimated Current Annual YEAR MAKE Historical In-Service Useful Life Replacement Funding for Cost Date (Years) Cost Replacement Fire Equipment Depreciation Reserve, Beginning Balance 868, , , , , , , , , , , , , , , , , , , ,050, , , , , Less: Vehicle and equipment replacement expenditures EMERGENCY 743, , , WHITE/GMC 226, Dec , , , FORD E350 Van 34, Dec , , SPARTAN 289, Dec , , SPARTAN 333, Oct , , DODGE RAM 2500 Pick-Up 40, Jul , , Rescue Truck 356, Aug , , , FORD Explorer 35, Jan , , , ,316, ,055, , Fire Equipment Depreciation Reserve, Ending Balance 961, , , , ,2.71 (0,282.27) 3