HomeMy WebLinkAbout2026-04-09 2026 Budget Narrative (Final)3
2026FINAL BUDGET
COUNTY OF NEWELL
ALBERTA, CANADA
Leslie Smith
Michell Preston Rachelle Fiset Samantha Plett
Table of Contents
INTRODUCTION ............................................................................................................................................................. 3
GFOA Award for Distinguished Budget Presentation 3
Community Profile 5
Organization Profile 6 Vision, Mission & Guiding Principles 7
Strategic Priorities & Strategies 7 Budget Policy and Principles 7 Accounting Practices 8
EXECUTIVE SUMMARY ................................................................................................................................................. 10
Budget Planning Priorities and Issues 11
Budget Highlights 12
Revenues 13
Expenditures 15
Staffing Summary 19
Tangible Capital Assets Summary 20
Debt Summary 21
Restricted Surplus Summary 22
BUDGET BY FUNCTION ................................................................................................................................................ 24
General Government 25
Legislative 26
Administration 30
Corporate Safety 36
Police Services 39
Fire & Emergency Services 40
Bylaw Enforcement 45
Fleet Services 47
Roads, Streets, Walks & Lighting 50
Airport 55
Water 56
Wastewater 59
Waste Management 61
Family and Community Support Services (FCSS) 63
Planning & Development 64
Agricultural Services 67
Community Services 71
Economic Development 73 Recreation 77
Parks & Programs 78 Library & Culture 80
APPENDICES ................................................................................................................................................................. 81
Appendix I – Tangible Capital Asset Budget Items 82
Appendix II – Financial Plan (MGA 283.1) 90
Appendix III – 10 Year Capital Plan (MGA 283.1) 91
Appendix IV – Strategic Priorities 92
Appendix V – Glossary 93
Appendix VI – Acronyms 95
Produced by the Finance Department in cooperation with all County departments. The County of Newell 2026 Budget is
available online at www.countyofnewell.ab.ca.
COUNTY OF NEWELL | 2026 FINAL BUDGET 2
INTRODUCTION
GFOA Award for Distinguished Budget Presentation
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to the County of Newell for the Annual Budget beginning January 1, 2025. In order to
receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to GFOA to determine its eligibility for another award.
COUNTY OF NEWELL | 2026 FINAL BUDGET 3
COUNTY OF NEWELL | 2026 FINAL BUDGET 4
Community Profile
Population (2021): 7,465 Decrease in population (from 2016): 0.8% Median Age: 39
Unemployment rate (2021): 7.0% Median All Families Income (2021): $93,750 Number of Farms: 727
The County of Newell is a rural municipality located
central to Calgary, Medicine Hat and Lethbridge with
less than 190 kilometers of separation between each
city. The County is a growing transportation hub with
the TransCanada Highway 1 and Highway 36
intersecting within our boundaries. CPKC Rail’s
mainline runs through the County, on its track from
Montreal to Vancouver. Our geographical position
provides ease of access to the oil sands to the north
and the United States to the south, creating an ideal
trade location for businesses.
The population of the Newell region, inclusive of our
urban counterparts, is over 25,000. The largest urban
communities in the region are the City of Brooks and
Town of Bassano. The County has positive working
relationships with our urban neighbors, which
improves the quality of services provided to all of our
residents.
The County is home to the Eastern Irrigation District
(EID) which provides an extensive water supply,
storage, and drainage network throughout the region. Water diverted from the Bow River at the
Bassano Dam provides for irrigated agriculture,
industrial, household and livestock use, as well as
many recreational opportunities and enhanced
environmental conditions.
The County has a dynamic and diverse economy
historically driven by three pillars: Agriculture; Oil and
Gas; and Tourism. There are approximately 500
primary agricultural producers in the County, and
approximately 1,500 non-agricultural business
enterprises within the footprint of the Newell area.
The region boasts extraordinary crop quality with
over 300,000 acres of irrigated farmland, 600,000
acres of cultivated dry land farming and 600,000 acres
of native and improved rangeland. The region is home
to some of the most profitable farmers in Alberta.
The County has one of Alberta’s most active natural
gas fields. There are roughly 20,400 wells in the
County, which accounts for half of all gas wells in
Alberta, and 9% of all gas wells in Canada. The state
of the North American natural gas industry, combined
with the advanced age of many of the gas wells in the
County, has resulted in reduced economic activity
within the region and a reduction in assessment
values and related tax revenues.
A fourth sector, utility scale renewable energy
facilities, is beginning to emerge within the County
with solar projects at varying stages that range from
application submitted through to fully constructed
operational facilities.
Key tourism anchors include Lake Newell - one of
Canada's largest man-made lakes, Dinosaur Provincial
Park - a UNESCO World Heritage Site, and recreation
activity as diverse as golfing, boating, camping,
fishing, hunting, and wildlife watching.
Top 10 Taxpayers:
Photo by Tammy Karasek
COUNTY OF NEWELL | 2026 FINAL BUDGET 5
Organization Profile
County Council
The Council of the County of Newell represents the citizens of the County and provides leadership as the legislative
and policy-making body for the organization. Council has historically been comprised of 10 Councillors who are
elected for a four-year term. Beginning with the October 2025 municipal election, Council was reduced to 9
Councillors. The Reeve is elected from within Council during the annual Organizational Meeting.
Reeve: Arno Doerksen (Division 9)
Deputy Reeve: Kelly Christman (Division 6)
Councillors: Dan Baumgarten (Division 1) Greg Skriver (Division 5)
Adena Skanderup (Division 2) Neil Johnson (Division 7)
Lynette Kopp (Division 3) Ben Hofer (Division 8)
Holly Johnson (Division 4)
Management Team
The Chief Administrative Officer (CAO) leads a management team responsible for providing recommendations to
Council and coordinating the day-to-day operations of staff. The management team also provides vision and
leadership in the annual development and implementation of Council initiatives. The management team consists of
the positions illustrated below.
Electorate
Council
Chief Administrative Officer
Executive Assistant Manager of Personnel & Safety Services Director of Corporate Services
Newell Regional Fire Chief
Director of Municipal Services
Manager of Operations
Manager of Planning, Development & Engineering Services
Director of Agricultural Services
Manager of Agricultural Services
Manager of Parks and Facilities
Director of Information & Technology
COUNTY OF NEWELL | 2026 FINAL BUDGET 6
Vision, Mission & Guiding Principles
Vision
To encourage and attract sustainable growth and support a high quality of life.
Mission
Through leadership, partnership, and effective policy, the County provides services, structure, and stability to its
residents.
Guiding Principles
The County of Newell is: 1. An Environmentally Sustainable County with a healthy and natural environment through responsible use
and protection.
2. A Growing County with well maintained infrastructure and facilities that meet regional needs.
3. A Prosperous County that has the capacity to attract, support and retain businesses and residents.
4. A Socially Responsible County that uses community engagement to improve the well-being and diversity
of the region.
5. A Well Governed County that has a sustainable government focused on strategic decision making.
Strategic Priorities & Strategies
Corporate Strategic Priorities (see Appendix IV) that reference the County’s guiding principles are established by
Council and Administration after each municipal election. These priorities are summarized and tracked through the
Corporate Strategic Priorities Chart which is reviewed during regular Council meetings monthly and updated as
necessary as part of the annual budget process, regular Council meetings or quarterly Committee of the Whole
meetings.
Budget Policy and Principles
Budget Process
On an annual basis, Council considers a proposed operating budget and a ten-year capital forecast and adopts the
operating and capital budgets for the coming year. The budget process involves Council, the Chief Administrative
Officer, department heads, staff, and the public, and considers current economic conditions, Provincial Government
policy changes and service needs within the County. Strategic priorities (Appendix IV), as set by Council and
Administration, directly influence the budget process. In December, Council approves an interim budget which is in
effect for part of the coming year. The final budget is typically approved early in April after final assessment and
requisition amounts are known.
July 21, 2025
September 30, 2025
October 31, 2025
November 26, 2025
December 11, 2025
February 28, 2026
April 9, 2026
After the budget is adopted by Council, expenditures are controlled against budget by formal purchasing policies
and financial systems designed specifically to prevent budget overruns. If Council approves additional expenditures
during the year the additional spending becomes an approved budget variance.
COUNTY OF NEWELL | 2026 FINAL BUDGET 7
Balanced Budget
In accordance with the Municipal Government Act, the County is required to have a balanced budget. Expenditures
may not exceed the total of revenues, transfers from restricted surplus, and proceeds from debt.
Financial performance is monitored through budget variance analysis at the functional level, which is available to
management on a daily basis, as well as financial information packages which are provided to Council on a quarterly
basis.
Policies
The County has policies in place which work together to provide for the long-term financial stability of the County.
These policies govern expenditures, investments, tangible capital assets, restricted surplus funds and the collection
of revenues. Hyperlinks to these policies are included below.
Purchasing Policy
The County ensures that consistent procedures are followed for purchases through Purchasing Policy 2018-PAD-051
which sets expenditure limits for the County. The policy ensures that items purchased have been approved through
the budget process or by separate resolution of Council.
Investment Policy
The County’s savings are invested in accordance with Investment Policy POL-052-24. The objectives of this policy
include, the preservation of capital, maintenance of liquidity, and the realization of a competitive rate of return.
Municipal investments are governed by restrictive legislation under the Municipal Government Act. The County’s
investment policy meets all of these requirements.
Tangible Capital Assets Policy
Tangible capital assets are defined as assets having a useful life that extends beyond one fiscal year, are used on a
continual basis, are not for resale in the ordinary course of operations and are held for use in the production or
supply of County goods and services. The County’s Tangible Capital Assets Policy POL-002-22 follows Public Sector
Accounting Standards when accounting for and reporting tangible capital assets in its financial statements.
Restricted Surplus Policy
The County has established specific restricted surplus funds, through Restricted Surplus Policy POL-014-25 to provide
for emergent financial needs, stabilize tax rates, set aside funds for the replacement of vehicles, machinery,
equipment, infrastructure and facilities, and to minimize its financing needs. Maintaining financial health and
stability is the guiding principle behind this policy.
Collection of Overdue Receivables Policy
The Collection of Overdue Receivables Policy POL-048-24 is designed to ensure the timely collection of the County’s
revenues which is critical to ensuring expenditure obligations for providing services can be met.
Accounting Practices
The accounting practices of the County conform to Canadian Generally Accepted Accounting Principles for local
governments and the Consolidated Financial Statements are prepared using the accrual basis of accounting in
accordance with Canadian Public-Sector Accounting Standards.
The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they
are incurred and measurable based upon receipt of goods or services and/or the legal obligation to pay. The current
year budget has been prepared on this basis.
COUNTY OF NEWELL | 2026 FINAL BUDGET 8
Funds from external parties and earnings thereon restricted by agreement or legislation are accounted for as
deferred revenue until used for the purpose specified.
The County reports based on one main operating fund. Revenues and expenses are shown on a segmented basis,
based upon functional services provided by the County, in Schedule 1 of the annual audited financial statements.
Capital transactions are shown in the Statement of Cash Flows with supporting schedules that provide detail for the
capital transactions. Tangible capital assets are recorded at cost which includes all amounts that are directly
attributable to acquisition, construction, development, or betterment of the asset. The cost, less residual value, of
the tangible capital assets is amortized on a straight-line basis over the estimated useful life of the tangible capital
assets.
COUNTY OF NEWELL | 2026 FINAL BUDGET 9
EXECUTIVE SUMMARY
The Municipal Government Act requires Council to adopt a budget for each calendar year. This document provides
the supporting information for the 2026 Budget, which was approved by Council on April 9, 2026.
Municipal governments are required by law to have balanced budgets. Current revenue, including transfers from
restricted surplus and proceeds from debt, must be sufficient to support current expenditures. The 2026 Final Budget
includes a net transfer of $13.7 million from restricted surplus to balance the budget.
Budget Summary – Expenses by Function
COUNTY OF NEWELL | 2026 FINAL BUDGET 10
Budget Summary – Expenses by Object
Budget Planning Priorities and Issues
Service Levels: The 2026 budget prioritizes maintaining service levels and appropriate re-investment in the County’s
infrastructure continuing a long trend of providing above average service levels at below average property tax rates.
Service level increases are proposed with the upgrade of 3.7 km’s of gravel roads to a paved standard, investments
in new fire apparatus for enhanced firefighting and rescue capability, and a bike pump track for Emerson Bridge Park
Campground which increases the recreation options for visitors to the park.
COUNTY OF NEWELL | 2026 FINAL BUDGET 11
Provincial Policy Changes: Policy changes at the Provincial level have been considered throughout the budget
process.
The Local Government Fiscal Framework (LGFF) sets both capital and operating transfers to municipalities from the
Province. The County’s allocations under LGFF decreased to $1.70 million in 2025 and decrease to $1.65 million in
2026. With reduced Provincial grant funding, the County is increasingly relying on its own resources through tax
supported capital restricted surplus funds and, when necessary, borrowing, to fund the renewal of existing
infrastructure.
An anticipated thirty five percent increase in the provincial police costing model has been included in the budget for
a total commitment of $982 thousand. Historically the County paid $0 for policing. The Province is currently
reviewing the Police Funding Model for 2026 and beyond.
User Pay Philosophy: Utility rates increase by approximately 3% in 2026. This continues the trend of shifting
responsibility for utility system costs to the direct beneficiaries of the systems and away from property taxpayers.
The per trip rider fee for the mini-bus service is proposed to increase in 2026 by $2.00, from $22.00 to $24.00, with
additional increases of $2.00 per year recommended in each of the forecast years.
Budget Highlights
The property tax revenue budget increases by $854 thousand or 2.5%. A discount of 2.5% is being offered to
encourage property owners to pay their taxes by the June 15th deadline and provide a measure of tax relief. This
discount comes at an estimated cost of $866 thousand. Additional tax relief is being provided to small businesses in
the County with the small business tax rate being set at 75% of the non-residential tax rate, the lowest threshold
allowed under the Municipal Government Act. The County offers very competitive tax rates, with each of the 2026
municipal tax rates below the 2025 average for all municipal districts in the province.
The 2026 operating expense budget increases by $620 thousand, or 1.68% over the 2025 final budget, inclusive of a
cost-of-living allowance increase of 2% for most staff positions, inflationary increases, one-time expenses, transfers
to other municipalities required under intermunicipal collaboration framework agreements and continued
management of the Crop Diversification Centre South facilities which commenced April 1, 2025. Estimated
contributions of $1.5 million in 2026 and $1.8 million in 2027 toward wastewater system upgrades in the City of
Brooks are included in transfers to organizations. Since the City’s system processes wastewater from the Hamlet of
Lake Newell Resort, the County contributes a share of the project costs.
The 2026 budget is expected to provide an annual surplus of $9.3 million. A surplus means revenue exceeds expenses
while a deficit may indicate the County has not lived within its means. Long-term financial sustainability depends on ensuring that on average, over time, expenses are less than revenues. When a surplus is achieved, the amount is
available for capital expenditures over and above amortization expense. Amortization expense is based on historic
cost and does not reflect the increased cost of future asset replacements. Taking future asset replacement costs into
account in determining the appropriate level of surplus is a critical step toward financial sustainability.
Tangible capital asset expenditures are budgeted at $32.7 million with investments in bridge replacements, drainage
improvements, rehabilitation of gravel roads, upgrading 3.7 km’s of gravel roads to a paved standard, and
construction of a new access road off Township Road 192N to JBS Foods Canada. Debt levels are projected to
increase by $859 thousand by the end of 2026 as regular payments on outstanding debt are offset by new debt
issues of $1 million to support a loan to the Newell Housing Foundation for their Connection Flats Independent Living
Project in the Town of Bassano. Restricted surplus funds are expected to decrease by $13.7 million in support of
capital project investments.
The long-term financial (2026 to 2029) and capital plans (2026 to 2035) required under the Municipal Government
Act are included as Appendix II and Appendix III respectively.
COUNTY OF NEWELL | 2026 FINAL BUDGET 12
Revenues
The major categories of the County’s revenues are described below.
Net municipal property taxes include all
property taxes less requisitions of the Alberta
School Foundation Fund and Seniors
Foundation. Property taxes are assessed to
properties within the County based on an
assessment value of the property multiplied by
a mill rate approved by Council. Property taxes
continue to be the most significant source of
revenue for the County. Net municipal taxes are
set to increase by 2.50% or $843 thousand in
2026. Taxes are estimated using actual assessed
values and tax rates which have been approved
by Council.
Special levies include local improvement taxes
and special taxes. These levies will vary
depending on the local improvement projects
being completed in any given year. Special taxes
are levied each year for the raw water systems
in Scandia and Rolling Hills, as well as for lots
receiving waterworks from the EID under both
the Household Purposes and Rural Water Use
Agreements with the EID.
Sales of goods and services includes fees based
on usage. Fees are approved by Council in the
Schedule of Fees Bylaw and are charged for a
variety of goods and services such as water and
wastewater, dust abatement, custom work,
weed control, equipment rental, campground
fees as well as for the provision of contracted
services to other municipalities within the
region. In general, sales of goods and services
are estimated using the approved fee schedule
and a combination of historical trend analysis
adjusted for any variables that may reasonably
be expected to increase or decrease revenues in a service area.
COUNTY OF NEWELL | 2026 FINAL BUDGET 13
Government transfers for operating include
various transfers received from other levels of
government used to support operating
activities. Significant grants expected to be
received in 2026 include $188 thousand
agricultural service board grant and an LGFF
grant of $283 thousand.
Government transfers for capital include
various transfers received from other levels of
government used to invest in capital projects.
The County expects to receive $423 thousand in
Canada Community-Building Fund grant funding
to help replace the lift station serving the
Hamlet of Lake Newell Resort and $413
thousand from the Government of Alberta’s
through the Municipal Electricity Generation
Program to install a ground mounted solar
system that will supply the County’s main administrative complex. In addition, Strategic
Transportation Infrastructure Program grant
funding of $4.4 million has been budgeted
supporting the construction of a new access
road to JBS Canada as well as truck route upgrades and a paving overlay on Range Road 150. Only those grants which
have been approved by other levels of government, and whose program requirements the County reasonably
expects to meet, are included in the budget.
Investment income this category includes the
returns earned from the County’s investments.
Investment income is estimated using a
conservative rate of return applied to the
estimated ending restricted surplus balance.
$0.0
$0.5
$1.0
2022 2023 2024 2025 2026
Budget $769,120 $696,609 $638,667 $595,547 $598,732
Actual $715,438 $809,028 $821,479 $590,230
Mil
l
i
o
n
s
-
$2
$4
$6
$8
$10
$12
$14
2022 2023 2024 2025 2026
Budget $11,418,895 $9,029,929 $11,875,000 $6,094,464 $5,288,500
Actual $2,575,544 $7,599,034 $8,360,117 $3,352,520
Mil
l
i
o
n
s
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
2022 2023 2024 2025 2026
Budget $1,302,125 $2,219,500 $2,391,500 $2,687,448 $3,126,346
Actual $2,210,644 $2,876,561 $5,677,583 $5,117,118
Mil
l
i
o
n
s
COUNTY OF NEWELL | 2026 FINAL BUDGET 14
Expenditures
The major categories of the County’s expenditures are described below.
Salaries, wages and benefits include the regular
payments made by the County to its salaried
and hourly employees. This category also
includes the costs of pension, employment
insurance, WCB and insurance premiums for the
various benefit programs provided by the
County. In addition to including a provision for
merit increases, the budget includes cost of
living adjustments of 2% in 2026 and 2% for all
other forecast years for both union and non-
union employees.
Contracted and general services include
expenditures made for professional services
such as assessment, legal, audit, engineering as
well as general services such as training,
insurance, phone and advertising.
Materials, goods, supplies and utilities includes
expenditures for a variety of items such as fuel
and oil, gravel, salt and sand, chemicals, parts, IT
hardware, office supplies and gas, water, and
electric utility charges.
-
$2
$4
$6
$8
$10
$12
2022 2023 2024 2025 2026
Budget $8,817,052 $9,484,236 $9,988,599 $10,440,773 $10,829,109
Actual $7,915,695 $8,948,737 $9,508,771 $10,195,587
Mil
l
i
o
n
s
-
$1
$2
$3
$4
$5
$6
$7
2022 2023 2024 2025 2026
Budget $4,359,813 $4,860,088 $5,101,165 $5,493,402 $5,790,809
Actual $3,551,627 $4,342,082 $4,239,061 $4,477,777
Mil
l
i
o
n
s
-
$1
$2
$3
$4
$5
$6
$7
$8
2022 2023 2024 2025 2026
Budget $5,344,956 $5,682,733 $5,750,303 $7,008,866 $6,855,530
Actual $4,410,926 $4,773,752 $5,278,472 $5,499,278
Mi
l
l
i
o
n
s
COUNTY OF NEWELL | 2026 FINAL BUDGET 15
Transfers to organizations include transfers
made to recreation boards, urban fire
departments, library board, other local
municipal governments and to the Province for
the County’s share of police costs under the new
police costing model.
Interest on long-term debt includes required
interest payments on outstanding long-term
debt.
Other expenditures include a provision for bad
debts on property taxes, a 2.5% discount for
taxes paid by the June 15th deadline which has
an estimated cost of $866 thousand, and other
items not included in any of the expense
categories described above.
-
$1
$2
$3
$4
$5
$6
2022 2023 2024 2025 2026
Budget $3,525,437 $4,407,947 $4,988,286 $4,529,031 $4,229,242
Actual $3,576,864 $4,157,899 $4,222,817 $4,518,081
Mil
l
i
o
n
s
-
$50
$100
$150
$200
$250
2022 2023 2024 2025 2026
Budget $119,469 $221,726 $132,038 $127,661 $193,941
Actual $134,511 $146,590 $131,337 $126,936
Th
o
u
s
a
n
d
s
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
2022 2023 2024 2025 2026
Budget $971,201 $847,418 $870,761 $942,545 $1,047,479
Actual $618,501 $980,160 $854,920 $858,614
Mil
l
i
o
n
s
COUNTY OF NEWELL | 2026 FINAL BUDGET 16
Amortization includes the estimated reduction
in the value of the County’s tangible capital
assets for the year. A portion of the annual
amortization charge is funded from property
taxes and allocated to various restricted surplus
funds each year as outlined in the County’s
restricted surplus policy.
Acquisition of tangible capital assets includes
expenditures on non-financial assets such as
roads, sewers, water systems, buildings,
vehicles, machinery and equipment.
Net debt proceeds (repayment) this category
includes new debt issues offset by required
debenture principal payments.
-
$1
$2
$3
$4
$5
$6
$7
$8
$9
$10
2022 2023 2024 2025 2026
Budget $7,303,009 $7,632,293 $8,268,547 $8,301,130 $8,600,693
Actual $7,290,440 $7,789,851 $8,300,739 $8,458,506
Mi
l
l
i
o
n
s
-
$5
$10
$15
$20
$25
$30
$35
2022 2023 2024 2025 2026
Budget $22,754,224 $23,848,654 $25,457,996 $30,667,286 $32,762,264
Actual $6,725,652 $17,669,006 $15,177,649 $15,300,170
-$0.8
-$0.6
-$0.4
-$0.2
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
2022 2023 2024 2025 2026
Budget $130,072 ($716,288)$643,603 $714,226 $887,938
Actual $134,243 ($665,997)($106,397)$714,227
COUNTY OF NEWELL | 2026 FINAL BUDGET 17
Net transfers to (from) restricted surplus
include transfers to/from restricted surplus
funds which are intended for funding a variety
of different items which are detailed in the
County’s restricted surplus policy.
-$18
-$15
-$12
-$9
-$6
-$3
$0
$3
$6
$9
$12
$15
$18
2022 2023 2024 2025 2026
Budget $1,056,883 ($4,105,648)$385,777 ($10,970,287)($13,749,144)
Actual $13,728,626 $3,774,568 $13,764,463 $6,740,131
Mi
l
l
i
o
n
s
COUNTY OF NEWELL | 2026 FINAL BUDGET 18
Staffing Summary
The budget includes a net overall increase of 1.17 full-time equivalent (FTE) employees. Changes for 2026 include
the addition of a Projects Assistant and a Regional Deputy Fire Chief included at full year service capacity. Detailed
personnel lists and changes from the prior year budget are included as part of each department’s budget detail.
2026 Staffing by Department
COUNTY OF NEWELL | 2026 FINAL BUDGET 19
Tangible Capital Assets Summary
Tangible capital asset (TCA) acquisitions of $32.8 million are summarized below and detailed in Appendix I. TCA are
non-financial assets that have a useful life that extends beyond one fiscal year, are used on a continual basis, are not
for resale in the ordinary course of operations and are held for use in the production or supply of goods and services.
The County’s 10-year capital plan is included in Appendix III.
TCA acquisitions are funded from a combination of grants, proceeds on disposal, local improvement taxes, restricted
surplus funds and general tax revenues. Existing vehicles, machinery and equipment are replaced at the end of their
useful lives as needed and are funded from the vehicles, machinery and equipment restricted surplus fund.
IMPACT OF CAPITAL INVESTMENTS ON OPERATING BUDGET
Replacement of existing vehicles, machinery and equipment are expected to provide savings in the short-term
through increased fuel efficiency and reductions in repairs and maintenance expenses. No additional personnel are
required to support the ongoing operations related to 2026 capital investments.
PERFORMANCE MEASURES
Alberta Municipal Affairs has defined benchmarks that measure a municipality’s management of its TCA. The
expectation is for average capital additions to exceed the average amortization, as measured by the Infrastructure
Investment – Asset Sustainability Ratio, and that the net book value of TCA is greater than 40 per cent of the original
cost, as measured by the Infrastructure Age – Net Book Value of TCA indicator. The County ended 2025 with an
average Net Book Value of TCA across all
categories of 64.7%. Capital additions are
expected to exceed the average
amortization charge in 2026 and forecast
years.
Net Book Value of TCA-to-Cost of TCA (2025)
COUNTY OF NEWELL | 2026 FINAL BUDGET 20
Debt Summary
Debt levels are projected to increase by $859 thousand to $4.45 million outstanding by the end of 2026. The County
remains below its 2025 debt limit of $69 million and debt servicing limit of $11 million. The flexibility of the County
to finance future projects through debt is limited by Section 276(2) of the Municipal Government Act which defines
the debt and debt limits the County is subject to. Details of current debt as well as the estimated debt and debt
servicing limits are listed below:
The debt limit is calculated at 1.5 times revenue of the County (as defined in Alberta Regulation 255/00) and the
debt service limit is calculated at 0.25 times such revenue. Incurring debt beyond these limitations requires approval
by the Minister of Municipal Affairs.
PERFORMANCE MEASURES Alberta Municipal Affairs has defined benchmarks that measure whether a municipality has maintained a reasonable
level of borrowing debt, as measured by the Debt to Revenue Percentage, and a reasonable level of borrowing
repayment obligations, as measured by the Debt Service to Revenue Percentage. The County ended 2025 with a
Debt to Revenue Percentage of 7.75% and a Debt Service to Revenue Percentage of 0.51%, both of which are well
under the limits set by Municipal Affairs.
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Interest 158,288 249,067 238,575 227,563 216,006 203,876 191,142 177,774 163,739 150,512
Principal 142,062 221,957 232,449 243,461 255,018 267,148 279,882 293,250 277,937 261,818
0
50
100
150
200
250
300
350
400
450
500
Th
o
u
s
a
n
d
s
Estimated Principal and Interest Repayments
COUNTY OF NEWELL | 2026 FINAL BUDGET 21
Restricted Surplus Summary
Restricted surplus funds are included as part of the County’s accumulated surplus. Restricted surplus funds are a
critical component of the County’s long-term financing and capital plans. Restricted Surplus Policy POL-014-25
establishes specific restricted surplus funds to provide for emergent financial needs, stabilize tax rates, set aside
funds for the replacement of equipment, machinery, vehicles, infrastructure, and facilities, and minimize the
financing needs of the County.
Restricted surplus funds offer liquidity which enhances the County’s flexibility in addressing operating and capital
requirements. The level of restricted surplus will vary depending on:
• Services provided by the County
• Age and condition of infrastructure, inventory of fleet and vehicles supporting County operations
• Internal debt and restricted surplus policies
• Economic conditions and projections
The County prepares a ten-year restricted surplus projection as part of the annual budget process. This projection
includes the estimated transfers to restricted surplus, guided by the Restricted Surplus Policy, as well as the transfers from restricted surplus that fund the County’s ten-year capital plan. This projection allows the County to model the
impact of different underlying assumptions for asset replacement costs on its long-term financial position and
informs decisions on an appropriate level of annual surplus to target in the budget. Projected restricted surplus fund
balances and the purpose for each fund are summarized below.
Recreation Fund
Established to build funds for future replacement, or new construction, of recreation facilities within the region of
the County. This fund has also been utilized in the recent past to fulfill new funding obligations required in
accordance with new or revised recreation funding agreements with partner municipalities.
Vehicles, Machinery & Equipment Fund
Established to provide funds for the scheduled replacement of existing vehicles, machinery, equipment and office
furnishings when they reach the end of their useful lives. Funding is provided through an annual transfer of not less
than 100% of the annual amortization on the County’s vehicles, machinery and equipment classes of tangible capital
assets, in addition to any proceeds from the disposal of these assets.
Fire Apparatus Fund
Established to build funds for future replacement of fire apparatus of the various fire districts within the County.
Funding is provided through an annual transfer based on the fire capital plan as determined in the approved budget.
COUNTY OF NEWELL | 2026 FINAL BUDGET 22
Facilities Fund
Established to provide funds for the rehabilitation or replacement costs of existing County buildings, recreational
facilities and parks when they reach the end of their useful lives. Funding is provided through an annual transfer of
not less than 50% of the annual amortization on County buildings, recreational facilities and parks.
Infrastructure Fund
Established to fund the rehabilitation or replacement costs of existing County infrastructure, such as roads and
bridges, when it reaches the end of its useful life. Funding is provided through an annual transfer of not less than
50% of the annual amortization on the County’s infrastructure. This fund helps meet the County’s goal of limiting
borrowing for replacing existing infrastructure.
Paving Fund
Established to build funds to be used specifically for paving County roads through an annual transfer to the Paving
Fund included in budget equivalent to the value of applying a mill rate of 0.5000 to all taxable properties.
Future Projects Fund
Established to build funds to support new programs, capital purchases and projects planned to be completed in
future years. These savings are used to help fund expansion with minimal debt financing. Funding is provided
through an annual transfer as determined in the approved budget. Regional Enhancement Fund
To extend the regional collaboration philosophy of the Regional Enhancement & Cooperation agreement and build
funds to support capital projects that have a regional benefit, on a cost-shared basis, with the other municipalities
within the County.
Stabilization Fund
Established to provide for unanticipated expenditures of a non-recurring nature and/or meet unexpected increases
in costs. This fund is to be maintained with a minimum balance that does not fall below 10% of the current year
operating budget expenses and is funded through an annual transfer as determined in the approved budget.
COUNTY OF NEWELL | 2026 FINAL BUDGET 23
BUDGET BY FUNCTION
The County divides its work into different service areas, called functions. Each function includes a group of programs
and services that help our residents, businesses and communities. In the pages that follow, readers will see a budget
for each function. Each one includes:
• A short summary of what services and programs the function provides
• Key accomplishments of the current year
• Key priorities for the coming budget year
• Key statistics and performance results
• A list of approved staff positions
The County keeps track of statistics and performance measures to show how well we are delivering our services.
These measures looks at:
• Quantity – how much work or service is being done
• Quality – how well or efficiently the work is being done
• Results – the outcomes or benefits for the community
To help explain these measures, we include targets and baselines:
• Targets show what we are aiming for. Readers will see symbols like “<”, “>” or “=”to show whether we want
the number to be less than, greater than, or about the same as the target.
• Baselines show the average results from past years so the reader can see how we are performing over time.
For each function the reader will see a bottom line called Net Funding (Draw) which reflects the amount of property
tax revenue required to support the programs and services provided within each function.
COUNTY OF NEWELL | 2026 FINAL BUDGET 24
General Government
SERVICES AND PROGRAMS PROVIDED
Net municipal taxes and investment income are accounted for under the General Government function. This includes
gross taxes received on all assessment types reduced by requisitions for the public and separate schools, designated
industrial property and the Newell Housing Foundation.
Taxable assessment values in the County increased by $227 million from the prior year to $4.9 billion. The increase
consists of $153 million in growth and $73 million in inflation. Inflation is driven by changes in market values and
changes to the cost modifiers which are set by Municipal Affairs. This assessment growth enabled tax rate decreases
for residential properties of 7.69%, and 0.53% for non-residential properties and small business properties. The tax
rate for farmland properties remains unchanged from the prior year.
PERFORMANCE MEASURES
Alberta Municipal Affairs has defined benchmarks that measure whether a municipality is able to rely in some
measure on its non-residential tax base to generate a portion of its tax revenues, as measured by the Tax Base Ratio,
and whether it is able to collect its tax revenues and use those funds to meet budgeted commitments and
requisitioning obligations, as measured by the Tax Collection Rate.
COUNTY OF NEWELL | 2026 FINAL BUDGET 25
Legislative
SERVICES AND PROGRAMS PROVIDED
GOVERNANCE
The Legislative function provides for the costs of operating Council and a variety of committees. As of the October
2025 municipal election, the County is divided into 9 electoral divisions which are represented by one elected
Councillor that resides within the Division. Councillors serve for a period of four years between elections. Council is
responsible for setting direction, establishing organizational priorities, approving policies and allocating resources
through the annual budget.
The title for the Chief Elected Official for the County is “Reeve”. The Reeve, and Deputy Reeve, are elected by Council
following an election and on an annual basis thereafter at the organizational meeting held in October. Appointments
to a variety of boards and committees also occurs during the organizational meeting. By virtue of their election as a Councillor, each member of Council serves as a Fire Guardian and is a Commissioner for Oaths.
Attendance at Council meetings is required unless otherwise excused. Councillors must vote on all matters being
considered unless they have a clear conflict of interest on a matter being dealt with. Regular meetings of Council
are held twice a month with the schedule subject to ratification by Council during the annual organizational meeting.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #5 – A Well Governed County.
• Establish a committee to review the Councillor’s Compensation and Benefits Policy, beginning of 2025.
(A report from the committee was submitted to Council in July 2025 and an updated policy was adopted in
August 2025)
Guiding Principle #4 – A Socially Responsible County.
• Advocacy against Federal policies related to carbon. (Council submitted a resolution to the RMA 2025
Spring Convention which was approved by RMA Members)
Guiding Principle #3 – A Prosperous County
• Crop Diversification Centre South revitalization (The County assumed operational responsibility under a
10-year lease for the CDC facility which commenced April 1, 2025)
• SAEWA’s Energy from Waste Facility. (The County collaborated with SAEWA and the Newell Regional Solid
Waste Management Authority to advance a Waste-to-Energy Plant project at the Newell Regional Landfill,
announced in September 2025.)
• Irrigation expansion (Discussions continued with the EID regarding the potential to ramp up the expansion
of Irrigation Acres within the district)
• Continuing Care Capital Program – 14 Unit Small Care Home in Bassano (Active lobby efforts continued
throughout 2025 and project approval has been granted, subject to the execution of the final agreement
with the Province of Alberta)
COUNTY OF NEWELL | 2026 FINAL BUDGET 26
2026 KEY PRIORITIES
Guiding Principle #5 – A Well Governed County.
• Update the County’s Strategic Priorities for the newly elected Council.
• Complete Media Training.
• Participate in setting the strategic direction of Brooks Newell Region Economic Development through the
newly formed Intermunicipal Affairs Committee.
LEGISLATIVE STATISTICS & PERFORMANCE MEASURES
COUNTY OF NEWELL | 2026 FINAL BUDGET 27
2025 Electoral Divisions Map
COUNTY OF NEWELL | 2026 FINAL BUDGET 28
COUNTY OF NEWELL | 2026 FINAL BUDGET 29
Administration
SERVICES AND PROGRAMS PROVIDED
Administration is comprised of the Chief Administrative Officer’s (CAO’s) office, the Executive, Finance, and
Information & Technology departments.
The CAO’s OFFICE is Council’s direct link to administration. The CAO is responsible for co-ordinating Council meeting
agendas, providing recommendations on matters that Council direction is required on, assisting Council in the
Strategic Planning process, initiating actions necessary for the implementation of strategic priorities that have been
set by Council, and other corporate initiatives such as service delivery assessment and service standards.
The EXECUTIVE is the official secretariat for Council and its committees. The division is responsible for corporate
administration; processing, coordinating, and managing Council and Committee business; conducting elections and
referenda; managing the information and privacy program; and managing the corporate records program.
FINANCE SERVICES AND PROGRAMS
The Finance Department is responsible for the overall management of the financial affairs of the County including:
• Budgeting, accounting, audit and financial reporting;
• Cash management of approximately $129 million dollars in investments is provided to maximize returns.
• Accounts payable processing;
• Payroll coordinates the production of three different payroll groups paid on a bi-weekly basis which includes full time and part time staff and also maintains benefits records for over 100 individuals.
• Property assessment and tax collection. Assessment services determine property values for residential,
farmland, commercial and industrial properties, and co-ordinates receiving values from the province for
COUNTY OF NEWELL | 2026 FINAL BUDGET 30
linear properties. Property values are determined on an annual basis and each residential property is
specifically reviewed on a five-year rotation.
• Managing an insurance program that sustains the County’s ability to deliver services to the community.
• Managing debt – long-term debenture financing is typically coordinated with the Government of Alberta
under the Local Authorities Capital Financing Act.
• Managing grants – researching available grants/funding, working with other departments within the
organization to coordinate eligible projects and submitting annual expenditure reports.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #4 – A Socially Responsible County. Update the County’s privacy program for changes related to Bills 33 & 34 (Carried forward for completion
in 2026)
Guiding Principle #5 – A Well Governed County.
• Review and recommend updates to the Terms of Reference for Joint Services Committee and Brooks
Newell Region Economic Development. (Complete – A new Intermunicipal Affairs Committee has been
established inclusive of all elected officials in the Brooks Newell Region).
• Complete review of administrative policies. (Majority of policies have been reviewed and updated. The
remaining policies will be reviewed in 2026).
• Electronic Documents and Records Management System – SharePoint AP workflow Pilot Project.
(Complete – positive results from the Pilot Project indicate SharePoint as a viable alternative to the
County’s use of Laserfiche. Changing systems will be considered as part of the County’s broader software
replacement strategy in 2026/27).
• Explore options to offset costs of local not-for-profits insurance programs. (Complete – opportunities to
offset insurance costs are limited).
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Secure grant funding for the installation of a small-scale solar installation to offset the County’s
administrative facility.
Guiding Principle #4 – A Socially Responsible County.
• Update the County’s privacy program for changes related to Bills 33 & 34
Guiding Principle #5 – A Well Governed County.
• Review and update the Purchasing and Asset Management policies.
FINANCE STATISTICS & PERFORMANCE MEASURES
COUNTY OF NEWELL | 2026 FINAL BUDGET 31
INFORMATION & TECHNOLOGY (IT) DEPARTMENT
Department Mission Statement: The IT department empowers the organization to securely meet their corporate
strategic priorities, technical objectives, and business requirements by applying the core values of discipline,
integrity, discernment, professionalism, accountability, reliability, innovation, and teamwork.
IT SERVICES AND PROGRAMS
APPLICATION ADMINISTRATION
Software and applications are a critical part of day-to-day operations, and IT ensures that software is operating
optimally. Software is used on workstations, servers, email, and network switches. IT investigates product issues,
completes system upgrades and maintains the databases of the County’s core applications which include:
• Dynamics GP/Diamond – financial system
• Pearl/WorkTech – work orders, assets, job and equipment costing system
• ESRI – GIS system
• Laserfiche – electronic document and records management system
• Microsoft Office
BACKUP ADMINISTRATION
Data backup mechanisms help safeguard the information assets of the County, prevent the loss of data in case of
accidental deletion or corruption of data, system failure, or disaster, and permit timely restoration of information
and business processes, should such events occur. Three backups are maintained, an on-site backup of production
data, an off-site backup for Disaster Recovery, and a cloud off-site backup of critical systems. In addition, the
County’s IT department is responsible to ensure that hosted applications have adequate backups on their hosted
site.
DEVICE MANAGEMENT
The IT department is responsible for cell phones, conference room electronics, PCs/laptops, desktop phones,
printers, tablets, vehicle electronics, GPS units and device disposal. This includes, but is not limited to, evaluating
the ability of devices to meet business requirements and the purchasing, maintenance, and asset management of
listed devices.
GEOGRAPHIC INFORMATION SYSTEM (GIS) PROGRAM
GIS provides graphic and visual representations of events, assets and work accomplishments. GIS links with other
systems which allows data from different applications to be viewed and reported with the visual.
The County participated in the Geospatial Maturity Index Survey from the Public Sector Digest in 2018, 2019, 2021
and 2022. No survey was held in 2020. In all four years, the County’s program ranked as the top performer among
organizations of similar size and placed in the top 25 overall. Placing 11th, 10th and 9th over the four years.
COUNTY OF NEWELL | 2026 FINAL BUDGET 32
NETWORK ADMINISTRATION
Network administration is vital to keeping data secure. This includes administration of a Demilitarized Zone (DMZ),
Local Area Network (LAN), Wide Area Network (WAN), Wireless Access Points (WAP), and network monitoring.
Significant investments in hardware, software, and IT staff training are made to ensure the data is secure.
IT HELP DESK
The IT Help Desk was established to provide improved customer service and to assist in managing IT staff workloads.
The IT Help Desk is administered by the IT Administrative Assistant who is the first point of contact for all IT related
service requests. Reports are sent monthly to department heads outlining the number of service requests closed in
the period and itemizes any service requests outstanding. Progress is reviewed at each department meeting and
individual team member performance is reviewed monthly.
SERVER ADMINISTRATION
Server Administration involves keeping both physical servers and virtual machines updated, proactively monitoring
server performance, and managing licenses, warranties, and change. This contributes to the secure delivery of IT
services and assists in meeting the service level expectations of the organization and ratepayers.
REGIONAL IT
IT offers its services to other municipalities in the region. Regional IT services are currently provided to the Town of
Bassano, including provision of asset replacement schedules and budget estimates. Administration, research,
development and visit prep time are not billed. The cost of these services is recovered through a fee charged for on-
site visits and travel time.
COMMUNITY ENGAGEMENT AND COMMUNICATION
Community engagement and communication have been a corporate strategic priority for several years. The County
has worked towards improving methods of community engagement by investing in applications and service capacity
that interact with and serve the community.
PROJECT MANAGEMENT
The IT department has implemented and tailored industry standard methodologies and tools to assist the
department to meet organizational objectives. Effective project management is critical for ensuring that the end
results meet expectations. Developing formal project execution processes is a critical component for all size projects
resulting in successful projects that deliver greater value to the organization.
A formal project management approach to departmental operations, which engages the team in project
management exercises and processes, facilitates governance over operations and systems that provides the path to
a “big picture” view of the organization.
COUNTY OF NEWELL | 2026 FINAL BUDGET 33
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #2 – A Growing County.
• IT Infrastructure Replacement
• Web Map Replacement
• Phone System Replacement
• Printer Replacement
• Active Directory Upgrade
Guiding Principle #5 – A Well Governed County.
• IT Plan Review
• IT Human Resources Map (Lean tool for training and skills gap analysis)
• Backup Strategy Review
2026 KEY PRIORITIES
Guiding Principle #2 – A Growing County
• Questica Migration to Cloud
• High-Definition Imagery – Hamlets
• Fire Hall IT Infrastructure
• Crop Diversification Centre South IT Infrastructure
• Building Monitoring System Upgrade
Guiding Principle #5 – A Well Governed County.
• IT Plan Review
• Communications Audit and Strategic Planning
• AI Strategic Planning
COUNTY OF NEWELL | 2026 FINAL BUDGET 34
ADMINISTRATION STAFFING
Administration staffing levels are expected to increase 0.75 FTE with the return of a Projects Assistant from a leave
of absence and removal of the Records Management Clerk position.
ADMINISTRATION STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 35
Personnel & Safety Services
SERVICES AND PROGRAMS PROVIDED
HEALTH & SAFETY MANAGEMENT SERVICES
Corporate Safety Services is responsible for overseeing the County’s Health and Safety Management System. The
department’s primary role is to support the County’s commitment to providing a safe, healthy, and supportive
workplace for all employees. This includes promoting compliance with Occupational Health and Safety legislation
and integrating industry best practices into safety program development and operational procedures. The
department ensures that safety policies, directives, and workplace behaviors align with the County’s safety
objectives.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #3 – A Prosperous County.
• Continued maintenance, management, and enhancement of the County’s Health and Safety Management
System. (Recent document updates include Hearing Conservation & Noise Control Program, Respiratory
Viruses Standard, Contractor Safety Program, Emergency Response Planning Standard, Incident Reporting
& Investigation Directive and Silica Standard. A new initiative was also launched to complete Physical
Demands Analysis for County positions).
• Coordinate, facilitate, and participate in the Annual Staff Safety Meeting. (Completed – May 29, 2025,
featuring presentations on County incident statistics, Alberta OHS Proactive Inspection Program, Violence &
Harassment Prevention Standard, “Flip the Script on Conflict” [R. Weeks, Harmony in the Workplace], and
Domestic Violence in the Workplace [RCMP Sgt. Joe Schmidt]. The event also celebrated a major milestone
of 5.5 years (2,007 days) without a Lost Time Claim).
• Certificate of Recognition Maintenance Audit. (In Progress – completion expected November 2025).
• Implement a renewal notification process for supervisory staff in advance of safety certificate expiration.
(Delayed start due to scope of project being expanded to include identifying job function certification
requirements and possible forthcoming EDRMS changes).
2026 KEY PRIORITIES
• Continued maintenance, management, and enhancement of the County’s Health and Safety Management
System.
• Review and develop strategic implementation of process for the tracking of certifications required by job
function and include a renewal notification process for supervisory staff in advance of certificate expiration.
• Develop and implement a driver’s file system that ensures tracking of all required information and ensures
compliance with AMVIR policies.
• Access and develop a comprehensive asbestos management plan.
• Coordinate and participate in Noise Surveillance Studies for County owned facilities and equipment.
COUNTY OF NEWELL | 2026 FINAL BUDGET 36
• Assist with updating of the Commercial Transportation Safety and Maintenance Program.
PERSONNEL SERVICES
Personnel Services provides strategic and operational support to ensure the County attracts, retains, and develops
a highly skilled and engaged workforce. Key responsibilities include recruitment and staffing, employee and labour
relations, performance management, training and development, and organizational policy development. Personnel
Services works in partnership with departments to promote a respectful, inclusive, and productive workplace
culture, while ensuring compliance with relevant legislation and employment standards. The department also
supports leadership development and workforce planning initiatives that align with the County’s long-term goals.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #3 – A Prosperous County.
• Successfully fill a critical vacancy within the Human Resources Department. (Complete - The transition was
managed with minimal disruption to operations, allowing the department to quickly gain momentum, adapt
to internal processes, and provide consistent support across the organization)
• Maintaining Operational Continuity. (Despite staffing changes, the department prioritized stability,
collaboration, and responsiveness, ensuring that service to other was maintained during the transition
period).
2026 KEY PRIORITIES
• Review and update Personnel Policy.
• Assist in the development of the newly required privacy management program, and privacy and information
handling policies.
• Increase service capacity using technology to deliver personnel and safety training, orientation initiatives,
and competencies.
DISABILITY MANAGEMENT SERVICES
Disability Management Services supports the health, recovery, and return-to-work of employees impacted by injury
or illness. The service area is responsible for managing Workers’ Compensation Board (WCB) and Non-Occupational
Short-Term Disability claims, overseeing modified work programs, and promoting psychological and physical
wellness in alignment with the County’s Health and Safety and Human Resources frameworks. The goal is to ensure
timely, fair, and supportive processes that contribute to employee well-being and organizational productivity.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #3 – A Prosperous County.
• Address electronic WCB Claim file errors related to inaccurate autoflow filing and naming conventions.
(Metadata update complete. Updates to Shortcut Folders remain outstanding).
• Transfer the closed 2019-2022 WCB Claim files to the Laserfiche repository. (Carried forward to 2026)
• Finalize the Psychological Health & Safety Management Program and implement based on available
resources and organizational readiness. (Work in the early stages of planning and preparation, with
implementation dependent on available resources and organizational priorities).
2026 KEY PRIORITIES
• Complete the transfer of closed 2019–2024 WCB claim files to the Laserfiche repository to improve file
accessibility and long-term records management.
• Finalize and implement the psychological health and safety component of the OHSMS, advancing employee
well-being and aligning with best practices in mental health and workplace safety
COUNTY OF NEWELL | 2026 FINAL BUDGET 37
SAFETY STATISTICS & PERFORMANCE MEASURES
PERSONNEL AND SAFETY SERVICES STAFFING
Staffing levels are expected to remain consistent with the prior year.
PERSONNEL AND SAFETY STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 38
Police Services
SERVICES AND PROGRAMS PROVIDED
The Government of Alberta implemented a new police costing model for municipalities that previously received
policing from the RCMP under the Provincial Police Services Agreement (PPSA). This new model was implemented
on April 1, 2020, and contributes to a portion of the combined provincial and federal costs of front-line policing
under the PPSA.
Each municipality’s cost requirement is based on a formula that weighs equalized assessment at 50% and population
at 50%, and includes modifiers related to shadow populations, crime severity, proximity to detachment, and existing
enhanced policing positions.
The overall amount collected under the model increases each year, from 10% in year one, 15% in year two, 20% in
year three, to 30% in years four and five. An anticipated increase of 35% has been included in the 2026 budget.
COUNTY OF NEWELL | 2026 FINAL BUDGET 39
Fire & Emergency Services
FIRE SERVICES
SERVICES AND PROGRAMS PROVIDED
Fire and Emergency Services coordinates fire prevention and suppression, volunteer firefighter education,
development of emergency management plans, and adherence to the County`s quality management plan through inspections, investigations, and disaster management. Assistance is provided to local fire chiefs and municipalities
within the County which provides residents and businesses with effective and affordable service levels.
FIRE PREVENTION
Fire prevention begins with education. A fire prevention week campaign is held annually in October which provides
educational materials to each fire hall which are distributed at local events and during school visits. These events
are an important part of spreading the fire safety message.
Fire permits and fire bans are used to restrict activities that have the potential to create fire issues. Fire permits alert
fire departments to the locations and fuel sources of controlled fires which enhance fire safety in the County.
FIRE SUPPRESSION
Well trained fire suppression crews are equipped with modern equipment and personal protective equipment (PPE)
to provide a coordinated fire response throughout the County. Training sessions are provided through in-house
practices and National Fire Prevention Association (NFPA) training. The County is committed to providing quality
COUNTY OF NEWELL | 2026 FINAL BUDGET 40
COUNTY OF NEWELL | 2026 FINAL BUDGET 41
training, modern equipment, and the PPE necessary to ensure the safety of the volunteer firefighters who are the
backbone of this service.
Approximately 173 dedicated volunteer firefighters support the ten fire halls which respond to all types of fires, motor vehicle collisions, water rescue, hazardous material responses, alarm calls, and medical co-response.
Volunteers provide a valuable service and significant cost savings over paid full-time firefighters.
FIRE & EMERGENCY SERVICES PARTNERSHIPS
Fire and Emergency Services are provided through ten fire halls located throughout the County inclusive of our urban
counterparts. Agreements for the shared provision of Fire and Emergency Services are in place with the City of
Brooks, Town of Bassano and Villages of Rosemary and Duchess.
The County fully funds and oversees the operation of the Bassano Fire Department. Services within the Villages of
Rosemary and Duchess are delivered under the terms of an agreement which commits the County to fund ninety
percent of annual operating expenditures and one hundred percent of all wheeled equipment and fire apparatus
that require a Provincial license and registration. Oversight for the operations of the fire departments under these
agreements is provided by a local Fire and Emergency Services Committee consisting of two Council members
appointed from each municipality.
The City of Brooks has been contracted to provide fire suppression and emergency response services for persons and property within the County’s Fire Divisions 5 and 10 which surround the City of Brooks. Costs of the fire service
are shared under this agreement in proportion with the average percentage of call volumes generated by the County
over the five-year period immediately preceding a given fiscal year (31% in 2025).
Mutual Aid agreements are also in place with other neighboring municipalities that provide backup assistance for
incidents when required.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Fire services will work to attain an environmentally sustainable county by implementing practices and use
products that minimize their ecological footprint and promote the preservation of natural resources for
future generations. Guiding Principle #2 – A Growing County.
• Continue conducting building safety inspections and work with communities on fire safety mitigation plans.
• Assist with pre-development approvals to ensure the safety of new buildings and renovations of structures
in communities.
Guiding Principle #3 – A Prosperous County.
• Recommendations from the 2023 Emergency Services Needs Assessment will continue to be considered
and a follow up action / implementation plan will be prepared.
Guiding Principle #4 – A Socially Responsible County.
• Fire prevention, through community engagement and education that promotes fire safety, provides
support to County residents, and focus on environmental sustainability.
Guiding Principle #5 – A Well Governed County.
• Continuing to collaborate with partner municipalities to enhance the Fire and Emergency Services, while
striving for greater efficiencies and effectiveness in safeguarding our communities.
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Addition of secure training area at Patricia Fire Hall.
• Landscaping upgrades at the Gem Fire Hall.
Guiding Principle #4 – A Socially Responsible County.
• Invest in extruder washing machines for improved safety of the County’s volunteer firefighters.
COUNTY OF NEWELL | 2026 FINAL BUDGET 42
• Invest in strategically placed emergency response trailers in the Bassano and Tilley Fire Areas.
• Invest in ground monitors for enhanced firefighting capabilities while reducing volunteer firefighter fatigue
and exposure to hazardous conditions.
FIRE & EMERGENCY SERVICES STATISTICS & PERFORMANCE MEASURES
FIRE & EMERGENCY SERVICES STAFFING
Fire and Emergency Services staffing levels are expected to increase 0.17 FTE with the Regional Deputy Fire Chief
position included at full year service capacity.
FIRE & EMERGENCY SERVICES STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 43
DISASTER & EMERGENCY SERVICES
EMERGENCY MANAGEMENT
It is important to have properly equipped and trained professionals ready to respond when an emergency occurs.
The County, Town of Bassano and the Villages of Duchess and Rosemary have established a regional emergency
response partnership with formal authority for managing disaster responses within the four municipalities. The local
Emergency/Disaster Plan is a mandatory part of the larger Provincial and Federal Government plans. In 2025, the
City of Brooks requested admission into this Regional Emergency Management Partnership, with the four original
partner municipalities approving that request.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• The Newell Regional Emergency Management Plan emphasizes the significance of emergency preparedness
and prioritizes enabling mitigation, preparedness, effective response, and timely recovery from any disaster
incidents of scale.
Guiding Principle #2 – A Growing County.
• Continue to develop the regional emergency management plan to help define how to best mitigate and
protect all property, life and environment within all the counties communities and properties.
Guiding Principle #3 – A Prosperous County.
• Prioritizing the protection of property, life, and the environment within all the county's communities and
properties. By enabling mitigation, preparedness, effective response, and timely recovery from incidents of
scale in an emergency management plan contributes to ensuring the safety and stability of the county, and
encouraging an environment for economic growth, community development, and overall prosperity Guiding Principle #4 – A Socially Responsible County.
• The Regional Emergency Management Plan when completed, will undergo a tabletop exercise to assess
organizational readiness for implementation during a significant disaster event.
Guiding Principle #5 – A Well Governed County.
• Collaborating as a regional team with our municipal partners in disaster will guarantee that future disaster
planning is executed with the utmost quality, emphasizing long-term disaster plans and response efforts.
2026 KEY PRIORITIES
• Onboarding of the City of Brooks into the Newell Regional Emergency Management Partnership.
• Review fire apparatus standards and the potential to extend the service life of fire apparatus in rural areas.
COUNTY OF NEWELL | 2026 FINAL BUDGET 44
Bylaw Enforcement
SERVICES AND PROGRAMS PROVIDED
ENFORCEMENT
The Municipal Enforcement Department Community Peace Officers (CPO’s) responds to, and investigates,
complaints throughout the region. The department educates people for purposes of complying with local bylaws
and provincial legislation and regulations. Monthly educational and enforcement priorities follow the Alberta Traffic
Safety Plan.
MUNICIPAL PARTNERSHIPS
The department has partnered with the Villages of Duchess and Rosemary, Town of Bassano, and the Eastern
Irrigation District (EID) on a cost recovery basis for enforcement services. Activities performed for these partners include education and enforcement of local bylaws and provincial legislation and regulations.
JOINT OPERATIONS
The department works closely with Alberta Fish and Wildlife Officers, Alberta Environment and Protected Areas, City
of Brooks Community Peace Officers, the local Brooks and Bassano RCMP, and local fire departments.
EMERGENCY RESPONSE
Municipal Enforcement responds to emergencies when called upon. This may include responding to motor vehicle
collisions, grass fires, flood response and evacuations. The role of CPO’s in these situations is to provide traffic
control, however they may be called in for other purposes where other emergency services may not be available.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #3 – A Prosperous County.
Updated and refined processes and procedures to increase efficiency and reduce inconsistencies. This will
be ongoing as a change in staff identified processes and procedures surrounding onboarding need to be
updated. Additionally, a change in Records Management System requires updating process and procedures
for new RMS.
Guiding Principle #4 – A Socially Responsible County.
COUNTY OF NEWELL | 2026 FINAL BUDGET 45
• Maintained and strengthened Municipal Partnerships by working with Partners on attending partner files
in a timely manner, meeting with Municipal Partner staff on a regular basis to assure sufficient levels of
service to the Municipal Partners.
• Maintained and strengthened relationships with like Enforcement Agencies (RCMP, Fish & Wildlife,
Conservation Officers, etc.) by attending Joint Operations Events such as Monthly Partner Meetings and
Joint Force Operations (Operation Street Sweep and Interagency Water Rescue Exercise).
• Attended five community events including the JBS Health Fair, Youth Police Academy, South Region Alberta
Agricultural Fieldmen Weed School, Duchess Bike Rodeo and the Community BBQ.
Conducted bicycle patrols to improve communication with the public by making officers more approachable
on the Kinbrook Connection Pathway. Guiding Principle #5 – A Well Governed County.
• Reviewed and updated bylaws including Animal Control and Traffic, with Bylaw Officer and Road Ban
Committee Bylaws remaining under review.
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Continue to build relationships with like Enforcement Agencies such as Alberta Environment to assure that
environmental contravention is properly addressed.
Guiding Principle #2 – A Growing County.
• Conduct focused enforcement relating to traffic safety and Commercial Vehicle Safety by conducting four
(4) Joint Operations with like Enforcement Agencies focusing on Traffic Safety and Commercial Vehicle
Safety. Guiding Principle #3 – A Prosperous CountyContinue updating and refinement of processes and
procedures to increase efficiency and reduce inconsistencies.
Guiding Principle #4 – A Socially Responsible County.
• Maintain and strengthen Municipal Partnerships.
• Maintain and strengthen relationships with like Enforcement Agencies (RCMP, Fish and Wildlife, City of
Brooks Peace Officers).
• Attending five (5) Community Events (e.g. Bike Rodeos, Rodeos, Community Events both in the County of
Newell and Municipal Partners).
• Conduct foot and bicycle patrols to improve communication with the public by making officers more
approachable.
Guiding Principle #5 – A Well Governed County.
• Review/update four (4) bylaws.
BYLAW ENFORCEMENT STATISTICS & PERFORMANCE MEASURES
BYLAW ENFORCEMENT STAFFING
Bylaw Enforcement staffing levels are expected to remain consistent with the prior year.
BYLAW ENFORCEMENT STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 46
Fleet Services
SERVICES AND PROGRAMS PROVIDED
PREVENTATIVE MAINTENANCE & REPAIRS
Fleet Services provides preventative maintenance and repair services to fleet, machinery, and equipment, including
administering all warranties and recalls. Preventative maintenance of all fleet, machinery, and equipment is key in
keeping them operational while maintaining low cost of ownership. Servicing and repairs may be contracted out when service capacity is not available, or the expertise of the manufacturer is required.
VEHICLE INSPECTIONS
Fleet Services is a licenced vehicle inspection facility and is responsible for maintaining all commercial vehicle files,
conducting Commercial Vehicle Inspections (CVIP’s).
FABRICATION
Fabrication services are provided where necessary. This may include the fabricating of racking systems and/or
attachments for field use where engineering is not required. Where engineering is required, fabrication work is
outsourced.
INVENTORY
Fleet Services manages parts room and yard inventories for items such as filters, lubricants, and other consumables.
Effective inventory management ensures regular inventory turnover to prevent accumulation of obsolete parts,
ensuring space is available for required stock. Inventory control ensures inventory costs are maintained and assists
in determining and maintaining adequate levels of stock.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Explored opportunities for longer and better performing lubricants in all vehicles, machinery, and
equipment by conducting team meeting discussions and evaluating new lubricant standards and equipment
compatibility.
COUNTY OF NEWELL | 2026 FINAL BUDGET 47
• Prepared staff thought training on hardware and software upgrades, including diagnostic equipment, to
ensure fleet and equipment meet new emission standards coming into effect.
Guiding Principle #2 – A Growing County.
• Researched innovative opportunities to increase Fleet Services efficiency by conducting team meetings and
will proceed with implementing new technologies and methodologies to multi-purpose fleet, machinery
and equipment such as interchangeable deck bodies.
• Develop Technician Productivity Measurement remains in its initial stages where the team will continue to
explore training opportunities that assist mechanics with repairs and maintenance of new technology in
equipment.
• Asset Management Plan – Fleet & Equipment – Improvement Plan tasks were discussed and included in
the SWOT analysis where Fleet Services team will plan for advancing Improvement Plan tasks in 2026.
Guiding Principle #3 – A Prosperous County.
• Maintained vehicle inspection facility license.
• Explored the opportunity for the fleet department to provide services to other departments, thereby
reducing the requirement for third party vehicle and equipment repairs and maintenance services by
establishing a Fleet Management Committee.
Guiding Principle #4 – A Socially Responsible County.
• Promoting opportunities with students interested in automotive and heavy-duty mechanic trades will be
investigated further with the assistance of Human Resources.
Guiding Principle #5 – A Well Governed County.
• Reviewed purchasing practices and ensured compliance with Purchasing Policy by implementing quarterly review at Fleet Team meetings.
• Regular team meetings, setting team goals and improving work plan scheduling is ongoing and improving
with the implementation of quarterly team meetings and vehicle mileage and hours being imported from
Geotab to Pearl, improving service scheduling.
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Update lubricants in all vehicles, machinery, and equipment for longer life and reduction of lubricant costs.
• Prepare fleet and equipment to meet emission standards.
• Pilot hydrogen fuel cell technology with Fleet & Equipment.
Guiding Principle #2 – A Growing County.
• Research innovative opportunities to increase Fleet Services efficiency.
• Develop Technician Productivity Measurement.
• Train mechanics on repairs and maintenance using new technology in equipment.
• Asset Management Plan – Fleet & Equipment – Invest in completing tasks listed on the Improvement Plan.
Guiding Principle #3 – A Prosperous County.
• Maintain vehicle inspection facility license in good standing.
• Explore opportunities for the Fleet Services department to provide services to other departments, thereby
reducing outsourcing of vehicle and equipment repairs and maintenance.
Guiding Principle #4 – A Socially Responsible County.
• Promote opportunities with students interested in automotive and heavy-duty mechanic trades.
Guiding Principle #5 – A Well Governed County.
• Review purchasing practices and ensure compliance with Purchasing Policy.
• Regular team meetings, setting team goals and improving work plan scheduling.
• Predictive Maintenance – shifting from reactive to proactive maintenance to minimize vehicle breakdowns.
Using Telematics to extend the lifespan of vehicles.
• Right sizing the fleet – Analyze vehicle utilization data to ensure the number and type of vehicles match
actual operational needs to alleviate unnecessary fuel and maintenance costs.
• Streamlined communication – Improve communication between departments, develop a stakeholders
committee.
COUNTY OF NEWELL | 2026 FINAL BUDGET 48
FLEET SERVICES STATISTICS & PERFORMANCE MEASURES+
FLEET SERVICES STAFFING
Fleet Services staffing levels are expected to remain consistent with the prior year.
FLEET SERVICES STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 49
Roads, Streets, Walks & Lighting
SERVICES AND PROGRAMS PROVIDED
GRAVEL ROADS
Approximately 1,450 kilometers of gravel roads are maintained through regular grading in summer and snow
removal in winter. Approximately 40,000 cubic meters of aggregates are distributed across approximately 25% of
gravel roads annually. Dust abatement services are available at a subsidized rate under the Dust Abatement
Program.
PAVED ROADS
Approximately 234 kilometers of paved roads are maintained with crack sealing, line painting and pothole repairs in
the spring/summer. Snow and ice control services are provided in winter.
Gravel road surfaces are upgraded to a paved surface based on the Council approved Paving Plan. Paved roads
typically require a pavement overlay once every 20 years to maintain a defect free surface and preserve the original
investment. Monitoring is ongoing, and paved roads are upgraded when the existing surface or structure shows signs
of fatigue that cannot be remedied through regular preventative maintenance activities.
COUNTY OF NEWELL | 2026 FINAL BUDGET 50
COUNTY OF NEWELL | 2026 FINAL BUDGET 51
ROAD SIGNS
Approximately 1,100 regulatory signs, 2,800 warning signs and 1,400 information signs are maintained on roads
throughout the County. Road signs communicate the rules of the road and enhance the safety of drivers. Temporary
signage is erected as warning devices to drivers where road maintenance and repair work is in progress.
PERMITS & APPROVALS
Over-dimensional and overweight loads, road approaches, seismic, texas gates, facility crossings, are all matters
covered under permits and approvals. RoaData Services has been contracted to administer over-dimensional and
overweight loads as required by Alberta Transportation in the TRAVIS MJ permitting system.
Permit approvals and the associated inspections are completed by the County’s Approvals Officer. These include
facility crossings, road approaches, texas gates, seismic and locating water lines including a contract with NRSC to
locate their facilities. Inspection services for road approaches of new subdivisions and developments are also
provided.
BRIDGES
There are 147 bridges within the County. Of these, 117 are bridge sized culverts, 28 are standard bridges, and 2 are
major bridges. Provincially mandated bridge inspections are completed annually to assess the condition of the
County’s bridges and prioritize preventative maintenance, repairs, and replacements.
DRAINAGE
Approximately 3,400 kilometers of roadside drainage is maintained as needed by removing silt, controlling
vegetative growth, and repairing culverts. The County completed collecting culvert data in the fall of 2024 and have
recorded over 6,000 culverts in the GIS information system. The County and EID have a continuing partnership to
improve drainage throughout the region.
BRUSH CONTROL
Tree cutting and brush removal is typically completed in winter months in areas where driver visibility is reduced,
regular operations are adversely affected, and where snow drifting is problematic.
EMERGENCY RESPONSE
Emergency response support is provided as directed by the Fire & Emergency Department. Signage and flag persons
are provided to control drivers and keep the public safe. Labour and equipment may be provided to make fire guards, supply water, douse burnt areas to prevent re-ignition of combustibles and provide flood response.
RAILWAY CROSSINGS
There are 23 road crossings of Canadian Pacific Railways in the County that are maintained in compliance with
Transport Canada Rail Crossing Guidelines for public safety.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #2 – A Growing County.
• The Kinbrook Connection Pathway Grand Opening Event took place on September 25.
• Construction of the Hamlet of Lake Newell Resort Pathway commenced in 2025.
• Asset Management Plans – The department has proposed completing a Paved Road Condition Assessment
in the 2026 interim budget and a Gravel Road Construction Plan was developed from the Rural Road Study
as proposed in the interim budget.
Guiding Principle #3 – A Prosperous County.
• Reviewed three (3) Policies to ensure services provided are fair, consistent with needs, and in an efficient
manner.
• Continued updating and refinement of processes and procedures for increased efficiency and reduce
inconsistencies.
• Continued Grader Operator training to maintain better quality roads and reduce hourly costs. A second
round of training is scheduled for fall 2025 in effort to get new operators performing at a higher level.
COUNTY OF NEWELL | 2026 FINAL BUDGET 52
• The first draft Operations Manual has been developed for Municipal Services and will remain in progress
until complete.
Guiding Principle #4 – A Socially Responsible County.
• Maintained a system for tracking customer services requests (Newell Connect) and reviewed for areas of
improvement. This system experienced zero downtime and was available to the public to use 24/7.
• Asset Management Plans – Identify opportunities to engage Council and the public to understand customer
service level expectations, then incorporate expectations into the necessary Asset Management Plan(s). An
Agricultural Producer meeting was held in the spring of 2025 confirming no changes in level of grading
services are necessary. Improved communication with Agriculture Producers will go a long way.
Guiding Principle #5 – A Well Governed County.
• Maintained a strong relationship with the Eastern Irrigation District (EID), working on the Drainage
Partnership as well as new endeavors such as the Snake Lake Reservoir Expansion.
2026 KEY PRIORITIES
Guiding Principle #2 – A Growing County.
• Continue to invest strategically in roads and bridges as per the Rural Road Study and road improvement
plan, including completing a Paved Road Condition Assessment to prioritize sustainable pavement
preservation strategies.
• Continue to invest in overland flood mitigation efforts through partnership.
Guiding Principle #3 – A Prosperous County.
• Maintain quality transportation routes for agriculture, industry and tourism.
• Collaborate with municipal neighbors on shared services and infrastructure projects (boundary road paving)
Guiding Principle #4 – A Socially Responsible County.
• Asset Management Plans – within the Improvement Plan opportunities around tree management,
improving accessibility, etc.
Guiding Principle #5 – A Well Governed County.
• Build and maintain partnerships – Eastern Irrigation District, Municipal Partners, etc.
• Review and update Asset Management Plans, ensuring scheduling of maintenance and rehabilitation aligns
with multi-year budgeting and financial reserves.
MUNICIPAL SERVICES STATISTICS & PERFORMANCE MEASURES
COUNTY OF NEWELL | 2026 FINAL BUDGET 53
MUNICIPAL SERVICES STAFFING
Municipal Services staffing levels are expected to increase 0.25 FTE with the General Administrative Assistant
included at full year service capacity.
MUNICIPAL SERVICES STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 54
Airport
SERVICES AND PROGRAMS PROVIDED
BROOKS REGIONAL AIRPORT (CYBP)
The Brooks Regional Airport is owned 50/50 by the County and the City of Brooks. The airport serves the City and
the County for agricultural applications, flight training and air charter needs. Airport operations are managed by the
City, however, the County assists when requested.
The airport features one 980-meter (3,216 feet) asphalt runway and one 881-meter (2,889 feet) gravel runway. An
AvGas fuel system is available for airport users to purchase fuel. The self-serve fuel system currently has AvGas
(100LL) fuel only and accepts Visa, Mastercard and American Express. In addition, an area navigation system (RNAV)
is in place to assist pilots with local navigation.
BASSANO AIRPORT (CEN2)
The Bassano Airport is owned and operated by the Town of Bassano with operating costs shared 50/50 by the Town
and the County under an Intermunicipal Collaboration Framework (ICF) agreement. The airport services the Town
and the County for agricultural applications, flight training, and air charter needs. The airport has an asphalt runway
which is 899 meters (2,950 feet) in length.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #5 – A Well Governed County.
• Completed the replacement of runway lighting at Brooks Airport.
• Completed a renovation to the interior of the terminal building at Brooks Airport.
2026 KEY PRIORITIES Guiding Principle #5 – A Well Governed County.
• Review and update 10 Year Capital Plan, ensuring scheduling of maintenance and rehabilitation aligns with
multi-year budgeting and financial reserves.
COUNTY OF NEWELL | 2026 FINAL BUDGET 55
Water
SERVICES AND PROGRAMS PROVIDED
Newell Regional Services Corporation (NRSC) has been contracted to manage, operate, and maintain all aspects of
the County’s treated water distribution and facilities. NRSC supplies treated water to hamlets and rural users through
the regional water pipeline. Water quality is managed by NRSC in accordance with standards set by Alberta
Environment. In addition, the Provincial Laboratory of Public Heath performs microbiological testing of drinking
water samples taken by NRSC as required.
Water rates are proposed to increase annually by approximately 3% to reduce the subsidy required from general
property tax revenues to operate the systems.
HAMLET WATER SYSTEMS
Water utility operating costs are recovered in part through a two-part water rate consisting of a fixed charge and a
volumetric charge. The fixed portion of the user rate is used to recover customer related costs for metering, billing,
and collecting, as well as other fixed costs of the system. The volumetric charge is based on user’s actual water usage
and covers the cost of the treated water and a portion of other variable costs of the system.
RURAL WATER SYSTEM
The rural water system is supplied by NRSC’s regional water pipeline and supplies customers with up to 300 gallons
(1.36 cubic metres) of potable water per day. Of the 1,962 registered rural water users 1,509 or 77%, are active.
COUNTY OF NEWELL | 2026 FINAL BUDGET 56
WATER SYSTEM MONITORING
The County analyzes the consumption trends of users within each hamlet and rural water systems compared to the
volume of water supplied. A loss rate between 0-8% is within normal operating standards, loss rates between 9-20%
requires a decision on whether further investigation is warranted and loss rates greater than 20% should be
investigated with a water audit, appropriate intervention, and evaluation of intervention efforts.
WATER BUDGET BY SYSTEM LOCATION
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Updated the Water & Sewer Bylaw to include Drought Plan Guidelines to promote Drought Resiliency.
Guiding Principle #2 – A Growing County.
• Completed construction of Rural Water Phase II.
Guiding Principle #3 – A Prosperous County.
• Water sample stations installed in Hamlets as budgeted, as recommended by Alberta Environment.
• Continued Preventative Maintenance Program (Flushing, Valve and Curb Stop Exercising, and Water Quality
Sampling & Testing) to ensure systems are compliant with Alberta Environment.
• Continued updating and refinement of processes and procedures to increase efficiency and reduce
inconsistencies.
Guiding Principle #4 – A Socially Responsible County.
• Maintained system for tracking customer services requests (Newell Connect), and review for areas of improvement where similar issues and reports warrant alternative solutions to remedy.
• Advised public of Boil Water Advisories as required reactively due to construction and severe weather.
Guiding Principle #5 – A Well Governed County.
• Maintained relationship with NRSC to provide potable water service to customers.
COUNTY OF NEWELL | 2026 FINAL BUDGET 57
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Continue Preventative Maintenance Program (Flushing, Valve and Curb Stop Exercising, and Water Quality
Sampling & Testing) to ensure systems are compliant with Alberta Environment.
Guiding Principle #4 – A Socially Responsible County.
• Maintain system for tracking customer services requests (Newell Connect), and review areas of
improvement where similar issues and reports warrant alternative solutions to remedy.
• Document the public notification Procedure for issuance of Boil Water Advisories (website, social media,
Newell Notify, door hangers, etc and responsible party).
Guiding Principle #5 – A Well Governed County.
• Maintain relationship with NRSC to provide potable water service to customers.
WATER UTILITY STATISTICS & PERFORMANCE MEASURES
COUNTY OF NEWELL | 2026 FINAL BUDGET 58
Wastewater
SERVICES AND PROGRAMS PROVIDED
Newell Regional Services Corporation (NRSC) has been contracted to manage, operate, and maintain all aspects of
the County’s wastewater collection facilities and wastewater treatment facilities. Wastewater quality is managed by
NRSC in accordance with standards set by Alberta Environment.
HAMLET WASTEWATER SYSTEMS
Wastewater utility operating costs are recovered through a fixed charge. The fixed charge is used to recover
customer related costs such as billing and collecting as well as other fixed costs of the system. Wastewater rates are
proposed to increase by 3% to reduce the subsidy required from general property tax revenues to operate the
systems.
The County analyzes the volume of wastewater pumped and treated of users within each hamlet. Above Canadian
average generated wastewater (calculated on Canadian household average wastewater statistics) warrant
investigation for infiltration and/or illegal household foundation drain connections. County staff work with NRSC
where excessive wastewater volumes are identified.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #2 – A Growing County.
• Invested in upgrades of wastewater lift station components at the Hamlet of Lake Newell Resort.
• Completed desludging of the Hamlet of Tilley Lagoons.
Guiding Principle #3 – A Prosperous County.
• Executed Preventative Maintenance Program (CCTV Inspection, Mainline Flushing, and Effluent Discharge)
to ensure systems are compliant with Alberta Environment.
COUNTY OF NEWELL | 2026 FINAL BUDGET 59
• Continued updating and refinement of processes and procedures to increase efficiency and reduce
inconsistencies.
Guiding Principle #4 – A Socially Responsible County.
• Maintain a system for tracking customer services requests (Newell Connect), and review for areas of
improvement where similar issues and reports warrant alternative solutions to remedy.
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Continue Preventative Maintenance Program (CCTV Inspection, Mainline Flushing, and Effluent Discharge)
to ensure systems are compliant with Alberta Environment.
Guiding Principle #4 – A Socially Responsible County.
• Maintain system for tracking customer services requests (Newell Connect), and review areas of
improvement where similar issues and reports warrant alternative solutions to remedy.
• Document the public notification Procedure for issuance of Wastewater Discharge (mailout and responsible
party).
Guiding Principle #5 – A Well Governed County.
• Maintain relationship with NRSC to provide wastewater service to customers.
WASTEWATER BUDGET BY SYSTEM LOCATION
COUNTY OF NEWELL | 2026 FINAL BUDGET 60
Waste Management
SERVICES AND PROGRAMS PROVIDED
WASTE MANAGEMENT
The County is a shareholder in the Newell Regional Solid Waste Management Authority (NRSWMA) which owns and
operates the Newell Regional Landfill. NRSWMA also owns and operates six waste transfer stations. Financial
support is provided to NRSWMA through an annual per capita contribution funded from municipal property taxes.
For more information regarding the Newell Regional Landfill go to www.newellwastemanagement.com.
County residents and businesses are responsible for properly disposing of their waste at the regional landfill or the
nearest transfer station. Recycling options are available in each hamlet and at NRSWMA transfer stations.
NRSWMA has reached an exciting milestone toward establishing Alberta’s first waste-to-energy facility. The
Authority has signed two agreements with Global Green Energy Group – Canada (GGEGC), a subsidiary of Singapore-
based Global Green International Investments. Under these agreements, GGEGC will lease three acres within the
Newell Regional Landfill to construct and operate an $80-million facility that will convert up to 16,500 tonnes of local
waste annually into energy resources such as diesel, hydrogen, electricity and biochar using a pyrolysis process. The
project will divert a significant volume of municipal waste from the landfill while creating up to 45 full-time jobs once
operational. Supporting the development of this project has been a key priority for the County. Pending approval
from Alberta Environment and Protected Areas, construction is expected to begin in 2026, with operations
anticipated by mid-2027.
SOLID WASTE COLLECTION
Solid waste collection in the Hamlet of Tilley is provided by a contracted service, with all costs fully paid by local
residents and businesses.
COUNTY OF NEWELL | 2026 FINAL BUDGET 61
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Completed the reclamation of the former Tilley Landfill in accordance with Alberta Environment and
Protected Areas standards occurred in fall of 2025. Closure application will follow.
• Supported the Energy Recovery from waste initiative.
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Ensure service level and cost alignment through transparent decision-making and citizen input.
COUNTY OF NEWELL | 2026 FINAL BUDGET 62
Family and Community Support Services (FCSS)
SERVICES AND PROGRAMS PROVIDED
Grasslands Regional FCSS has been in operation since September 2004 and is an Intermunicipal organization that
has four partners including the Villages of Rosemary, and Duchess, the County of Newell, and the City of Brooks.
Board members from each municipality ensure that FCSS programs are carried out in accordance with the Family
and Community Support Services Act and Regulation. Base funding for FCSS is cost-shared 80% Provincial and 20%
Municipal.
FCSS designs and delivers preventative social service programs that promote and enhance the well-being of
individuals, families and communities and build capacity to prevent or deal with crisis situations should they arise.
For additional details please visit Grasslands Regional FCSS website at www.grasslandsregionalfcss.com.
COUNTY OF NEWELL | 2026 FINAL BUDGET 63
Planning & Development
SERVICES AND PROGRAMS PROVIDED
The Planning and Development department assists and directs landowners with subdivision and development, as
regulated under the Municipal Government Act, the Subdivision and Development Regulations, the County’s Land
Use Bylaw, and associated statutory plans. Standards and regulations are in place to control development and
protect the interests of the County and its ratepayers. The department deals with development and construction
permits, land use amendments, subdivision applications, road allowance closures, and other matters that relate to
land development.
DEVELOPMENT PERMITS
One of the primary functions of the department is to process, issue, and manage Development Permits.
Development permits are categorized into three types: residential, non-residential, and home occupation permits.
Residential permits include dwellings (stick-built, moved-in or manufactured), additions and accessory buildings
(sheds, garages, out-buildings). Non-Residential permits apply to commercial and industrial development, including
new buildings, additions and accessory buildings associated with that development. Home occupation permits apply
to landowners operating a business from their dwelling.
CONSTRUCTION PERMITS
These permits apply to all aspects of construction and include building, electrical, gas, plumbing and private sewage
disposal systems. The County is accredited to issue construction permits under Alberta Safety Codes. Accreditation and the ability to issue permits internally help ensure developers are obtaining necessary permits, and it provides a
local point of contact for those applying. Park Enterprises Ltd. is currently contracted to provide inspection services,
plan reviews, and assist with the permitting process.
SUBDIVISION
A subdivision is the act of dividing a single parcel of land into two or more parcels, each to be given its own separate
title. Subdivision rules are legislated by the Municipal Government Act (MGA) and the Subdivision and Development
Regulation. The County’s Subdivision and Land Use bylaw provides subdivision policy for the land use districts within
the County. Land that is proposed for subdivision requires review and approval from the Municipal Planning
Commission (MPC) before a title for the new parcel(s) may be registered at Land Titles Office.
COUNTY OF NEWELL | 2026 FINAL BUDGET 64
LAND USE AMENDMENTS
A Land Use Bylaw Amendment (rezoning) is required to change the land use district of a parcel of land. This allows
for different uses to be developed on the property. The rezoning process includes a public hearing and three readings
of the Use Bylaw by Council.
AREA STRUCTURE PLANS
Area Structure Plans (ASP) and Area Redevelopment Plans (ARP) are statutory documents that are adopted by bylaw
and provide a framework for development on specific areas of land. An ASP describes the sequence of development
on bare land parcels, where there is no or very little existing development. It also outlines the proposed land uses
for the parcel, density of development, transportation routes, public utilities, and any other information relevant to
development of the site. An ARP has the same purpose, except that existing development which is present on the
parcel must be accommodated in the plan.
ROAD RIGHT OF WAY CLOSURE AND LEASE OR SALE
A road allowance is land where a public road is or could be constructed if the need arose. They are owned by the
Province of Alberta but are under the care and control of the municipality. Planning and Development administers
the process to close undeveloped road allowances. The most common reason to close a road allowance is to facilitate
agricultural operations on adjacent lands. The County typically leases a closed road allowance to an adjacent
landowner for a period of ten years. In some special circumstances a landowner may request to purchase the closed
road allowance. These cases are reviewed by the department and a recommendation is brought to Council.
A road allowance must be closed through the formal bylaw approval process, while a surveyed road plan can be
closed by resolution. The closure process by bylaw includes a public hearing, three readings of Council and approval
from the Provincial Minister of Transportation. Closure by resolution requires written consent from adjacent
landowners and a Council resolution. Once approved for closure, a sale or lease agreement is finalized with the
applicant.
REAL PROPERTY REPORTS (RPR) AND COMPLIANCE
A compliance letter may be requested by a landowner when a parcel of land is put up for sale. Compliance letters
are not a compulsory service of a municipality but are offered to assist with property transfers. For compliance to
be assessed, a Real Property Report, prepared by an Alberta Land Surveyor, must be submitted with the request. All
development on a parcel must comply with the current Land Use Bylaw for a Compliance Certificate to be issued.
INQUIRIES, SERVICE REQUESTS AND ENFORCEMENT
Requests for information regarding land-related issues, and enforcement are addressed by the Planning and
Development department. The department works closely with the Community Peace Officers to ensure Bylaws are
being implemented and members of the community are being treated fairly and equitably.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Partnered with the EID and other organizations to ensure efficient use of lands and work towards reducing
land use conflicts.
Guiding Principle #2 – A Growing County.
• Promoted development opportunities by updating the Land Use Bylaw to create efficiencies in the
development process and reduce timelines.
Guiding Principle #3 – A Prosperous County.
• Participated in the Alberta Governments inquiry on AUC approvals for renewable energy.
• Collaborated with the Economic Development team to promote opportunities within the County. Guiding Principle #4 – A Socially Responsible County.
• Fostered open communication and collaboration with Municipal Partners through IDP meetings with 3
urban municipal neighbors.
• Put out an RFP for Safety Code Services to ensure the best service for the public.
Guiding Principle #5 – A Well Governed County.
COUNTY OF NEWELL | 2026 FINAL BUDGET 65
• Updated POL-053-25 Use of County Roads and Road Allowances.
• Continued to update processes and procedures to produce the best service possible (Red Tape Reduction
efforts) to developers and other stakeholders.
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Preserve high quality agricultural land and encourage business in suitable areas through policy updates
and guidance.
Guiding Principle #2 – A Growing County
• Create Development Design Guidelines specific to the County.
Guiding Principle #3 – A Prosperous County
• Preparedness for new and trending development opportunities through participation in education sessions
and proposed policy updates.
Guiding Principle #4 – A Socially Responsible County
• Work with Urban partner municipalities to update Intermunicipal Development Plans (IDP’s).
Guiding Principle #5 – A Well Governed County.
• Continue to update processes and procedures to produce the best service possible (Red Tape Reduction
efforts) to developers and other stakeholders.
PLANNING & DEVELOPMENT STATISTICS & PERFORMANCE MEASURES
PLANNING AND DEVELOPMENT STAFFING
Planning and Development staffing levels are expected to remain consistent with the prior year.
PLANNING & DEVELOPMENT STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 66
Agricultural Services
SERVICES AND PROGRAMS PROVIDED
WEED INSPECTION & CONTROL
Under the Weed Control Act, Agricultural Services must ensure that noxious weeds do not spread, and that
prohibited noxious weeds are destroyed. The department monitors and controls noxious and prohibited noxious
weeds to preserve a viable agricultural land base. Approximately 550 known weed infestations are recorded,
mapped, and managed in a weed infestation database. Weed Inspectors share best management farming practices
with producers to reduce the impact of weeds.
Considerable time is invested spraying weeds and brush on County property, roads and right of ways. Our program
encourages landowners and leaseholders to reduce the impact of regulated weeds on the lands they manage.
Multiple spray units are maintained however, weed control is more than just spraying, it can also be cultural (practice
changes) or mechanical (mowing, picking, tilling).
Weed inspection and control services are provided to municipalities within the County on a cost recovery basis.
Under the Weed Control Act, Agricultural Services is responsible to inspect private seed cleaning plants. This is done
in the fall on two seed cleaning plants.
PEST CONTROL
Coyotes are regulated under the Agricultural Pests Act. The County provides a financial incentive for hunters to
control coyote populations under the Coyote Control Incentive Program (CCIP) rather than hiring staff. The CCIP
program typically runs from December 1st to March 31st.
COUNTY OF NEWELL | 2026 FINAL BUDGET 67
When coyote incidents occur, Agricultural Services completes an investigation, recommends practice changes to the
landowner, provides education on proper coyote control methods and as a last resort will issue a toxicant to control
these predators.
A coyote survey is completed every year and sent to Regulatory services which is used as a guide to ensure the CCIP
program is not having a detrimental effect on coyote populations.
PEST INSPECTION AND SURVEYS
Monitoring for pests under the Agricultural Pests Act is completed through surveys. Inspections are performed in
response to reports from ratepayers. Surveying assists in determining infestation levels and developing a response.
Surveys are currently completed for fusarium graminearum, bacterial ring rot, clubroot and grasshoppers.
To reduce the risk of contracting or spreading bacterial ring rot and other potato diseases Agricultural Services is
equipped to provide disinfecting services to producers for their potato equipment and storage sheds.
Agricultural Services is responsible for rat control and will investigate all reported rat sightings and if an infestation
is confirmed control measures are put in place to keep Alberta rat free.
Educational materials are provided to ratepayers and industry partners on the damaging effects pests can have on
producers as well as best management practices to mitigate infestations. Communication is key with many emails
being sent to environmental consultants, meetings held as needed and fielding several phone calls on the subject.
RURAL BEAUTIFICATION
The Rural Beautification Award recognizes residents that beautify their yards and improve the image of the County.
An annual tour of nominated properties is the highlight of this program which helps cultivate a positive County image
and provides Agricultural Services with an opportunity to build positive relationships with County residents.
SOIL CONSERVATION PROGRAMS
Agricultural Services administers the Soil Conservation Act. It is our duty to keep soil in the field where it belongs.
This program has been effective in establishing shelterbelts and encouraging the adoption of zero and minimal till
farming, which has drastically reduced the time commitment required in this area. However, there are still times
that a Notice to Remedy Soil Erosion must be issued.
Various equipment and snow fencing are available to assist producers that may need to provide cover or rectify soil
erosion issues. Seed drills for both conventional and no till farming practices are available for rent.
The shelterbelt tree planting program also supports soil conservation. Shelterbelts limit soil erosion, promote snow
retention, reduce feeding costs for confined feeding operations, provide wildlife habitat and protect livestock from
the wind. The Agricultural Services Department partners with the Eastern Irrigation District to offer a shelterbelt
program. Staff and financial resources are made available to be utilized with the PHD program.
MOWING PROGRAMS
Agricultural Services manages two distinct mowing programs. The roadside mowing program facilitates proper
drainage, reduces flooding, and promotes road safety by reducing snow drifting and opening sight lines for drivers.
Approximately 6,400 kilometres (one way) of roadside are mowed with a 15-foot pass, except for high traffic roads
which receive a 25–30-foot pass.
About 1,200 hours of mowing and 200 hours of weed whipping is completed in hamlets, around county facilities and
entrance corridor map signs, subdivisions, airports, for ratepayers (under policy) and in other areas under contract.
Currently Agricultural Services does not mow every subdivision due to safety hazards caused by thrown rocks.
COUNTY OF NEWELL | 2026 FINAL BUDGET 68
ROADSIDE SEEDING
Roadside seeding is completed after construction projects to reduce soil erosion and prevent weed infestations.
Seeding is completed in late fall as resources become available. Fall seeding also prevents the seed from germinating
until spring taking advantage of spring moisture.
ALBERTA CONSERVATION ASSOCIATION CONTRACT (ACA)
The department works with the Alberta Conservation Association (ACA) on shelterbelt plantings, reseeding of grass
and is contracted to manage the Aqueduct Trout Pond area, and parking lots at Buck for Wildlife sites in Millicent,
the Sproule Property, the Potiuk property and the Interlake. Work at the Aqueduct Trout Pond includes mowing
grass, weekly garbage removal, road maintenance and weed control.
REPAIRS & MAINTENANCE PROGRAM
Agricultural Services maintains a fleet of vehicles, sprayers, tractors, ride on mowers, roadside mowing units, UTV’s,
livestock equipment, and other miscellaneous equipment.
OTHER AWARDS
Council nominates a farm family for the Calgary Stampede Farm Family awards each year. This program is well
received by the nominees and helps create a positive image for the hard-working farmers of our region. Agricultural
Services also manages the County’s 100-year Farm awards which recognizes farm operations that have been in the
area for 100 years.
FACILITY MAINTENANCE
Agricultural Services oversees the maintenance of all County facilities. Facilities are maintained at an appropriate
level through relationships with contractors, regular maintenance and staff resources.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Education campaign for landowner responsibilities under the weed control act and best management
practices.
• Continue to work with landowners to limit potential soil erosion concerns.
• Work with producers to complete their Environmental Farm Plans.
Guiding Principle #2 – A Growing County.
• Offer Weed Free Forage program
Guiding Principle #4 – A Socially Responsible County.
• Complete renovations at new Bassano Fire Hall
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Update Weed Control GIS system for consistent monitoring and control efforts.
• Continue to work with landowners to limit potential soil erosion concerns.
• Offer Environmental Farm Plan support.
Guiding Principle #2 – A Growing County.
• Offer Weed Free Forage program
Guiding Principle #4 – A Socially Responsible County.
• Complete PM tasks in facilities to extend useful life of systems and buildings
Guiding Principle #5 – A Well Governed County.
• Update policies as needed
• Complete SOP review and update, including additional information into FieldMaps GIS software
COUNTY OF NEWELL | 2026 FINAL BUDGET 69
AGRICULTURAL SERVICES STATISTICS & PERFORMANCE MEASURES
AGRICULTURAL SERVICES STAFFING
Agricultural Services staffing levels are expected to remain consistent with the prior year. As facility needs and CDC
South operations expands, resources may be required to maintain an appropriate level of service. No plans to date
to increase positions. Potential extensions of seasonal staff will be utilized to fill any gaps in service.
AGRICULTURAL SERVICES STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 70
Community Services
SERVICES AND PROGRAMS PROVIDED
VICTIMS ASSISTANCE
The Victims Assistance Program is administered by the Brooks & County Victims Services Unit through a partnership
with the RCMP. Victim services operate 24 hours a day 7 days a week. In conjunction with the RCMP, trained
volunteers will offer immediate short term, confidential assistance for victims of crime and tragedy in the region.
Under this program victims are offered support, information, and referrals to help them cope and empower them
to make decisions that can be complicated and difficult when faced with extraordinary circumstances.
MINI BUS SERVICE
The Mini Bus provides transportation service from an individual’s residence to locations within City of Brooks for a
variety of needs. Primary users of the service are seniors and individuals with limited mobility and special
transportation needs. The service operates on a fixed schedule on weekdays, except for statutory holidays when no
service is provided. The bus is equipped with a wheelchair lift, but patrons must be mobile enough to get around
without assistance from the bus driver or be accompanied by an able-bodied person who can assist them.
The service operates a regular schedule which provides rotating coverage throughout the County as shown below.
Monday Tuesday** Wednesday* Thursday Friday
*Service on Wednesdays alternates between Gem/Duchess and Patricia
** Service is every other Tuesday, with the off Tuesday vacant
The Mini Bus is also available for special community events provided a driver is available. This initiative keeps the
service visible to patrons and the hope is that these efforts will increase ridership.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Efforts to increase ridership will reduce the number of vehicles used by patrons to access services. Rider
fees are trending up slowly.
COUNTY OF NEWELL | 2026 FINAL BUDGET 71
Guiding Principle #4 – A Socially Responsible County.
• The continued provision of the service will enable residents in need to remain in their homes and still be
able to independently access services.
• We were able to accommodate two special trips in 2025 which included an outing by Bassano FCSS to the
Bassano Dam and a trip to Rosebud Theater with Seniors Outreach.
• The minibus service assists the Meals on Wheels program by delivering to community members on the
days the bus is in the community.
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Efforts to increase ridership will reduce the number of vehicles used by patrons to access services.
Guiding Principle #4 – A Socially Responsible County.
• Provide support to citizens who are mobility limited or lack resources to access private transportation to
reduce the risk of isolation and access services in Urban centers.
• Partnering with other service groups to meet the needs of the communities.
Guiding Principle #5 – A Well Governed County.
• The continued provision of the service will enable residents in need to remain in their homes and still be
able to independently access essential services.
MINI BUS STATISTICS & PERFORMANCE MEASURES
COMMUNITY SERVICES STAFFING
Community Services staffing levels are expected to remain consistent with the prior year. Additional backup drivers
were added to the pool in 2025 to increase flexibility and ensure the service is available when scheduled.
COMMUNITY SERVICES STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 72
Economic Development
SERVICES AND PROGRAMS PROVIDED
Economic Development initiatives were previously overseen by the Joint Services Committee comprised of the Chief
Elected Officials of each of the Municipalities in the Region, as well representatives from the Eastern Irrigation
District and Grasslands Regional Schools. Beginning in 2026 these initiatives will be overseen by the newly created
Intermunicipal Affairs Committee consisting of the elected officials of all municipalities in the Brooks Newell Region.
City of Brooks staff coordinate Brooks Newell Region Economic Development efforts and implement activities
approved in the budget.
BUSINESS RETENTION & EXPANSION
Business Retention & Expansion is the process of supporting and nurturing current businesses within the Region.
Since 80% to 90% of economic growth comes from the expansion of existing businesses, the importance of a strong Business Retention & Expansion program becomes obvious.
WORKFORCE DEVELOPMENT
Labour force is one of the most important variables in economic development as it forms a basis for economic
development strategy. Recognizing the linkage between labour capacity and economic development, the Region
must work to ensure there is a sufficient workforce to support existing businesses as well as expanding and new
businesses.
MARKETING
Sharing positive messages about the region, its communities, businesses, organizations, and people helps showcase
the region as a great place to live, work, and invest. Continued marketing efforts using diverse and creative methods
in traditional and new media will help the rest of the world recognize the competitive advantages and assets in our
Region.
TOURISM
The Brooks Newell Region is home to some of the most desirable natural and manmade tourist attractions in Alberta
and should be celebrated as a destination of choice.
COUNTY OF NEWELL | 2026 FINAL BUDGET 73
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #2 – A Growing County.
• Newell Regional Hydrogen Hub Initiative – pilot project. (Funding application for this project has been
submitted)
• Crop Diversification Centre South Initiative – secure tenants and incorporate a not-for-profit organization
to oversee the Crop Diversification Centre South.
2026 KEY PRIORITIES
Guiding Principle #2 – A Growing County.
• Set strategic direction for Brooks Newell Region Economic Development initiatives through a strategic
planning session to be held in February 2026.
• Increase collaboration between Palliser Economic Partnership and Brooks Newell Region Economic
Development.
COUNTY OF NEWELL | 2026 FINAL BUDGET 74
Economic Development – Crop Diversification Centre
South
SERVICES AND PROGRAMS PROVIDED
The County of Newell has entered into a lease arrangement with the Government of Alberta to manage the CDC
South research facility. Governed by a committee (CDC South Revitalization Committee – 4 Council members, 2
members at-large), staff are directed to accomplish projects and encouraged to use strategic focus to bring activity
back to CDC South.
CDC South provides several rental opportunities for organizations and individuals interested in land for crop
research, lab space, office space, storage and greenhouse development research.
Approximately 700 acres comprised of irrigated and dryland opportunities allows potential clients to have access to
what they need for researching their priorities. From start up companies to potential new ideas, the greenhouse
facility allows users to lease space that would accommodate differing complexities. There are 10 - 700 square foot
research bays and 4 – 7,000 square foot production bays, as well as cooler space and storage/loading areas.
Currently a 7,500 square foot office building has been renovated and is leased to 4 different organizations, a 25,000
square foot office and lab building has been leased to one organization, 35 acres of irrigated research land has been
leased to two different organizations and approximated 3,500 square feet of heated storage is being leased to 2
different organizations. With many other buildings in the plan for updates and leased arrangements there is
continued promise to revitalize the CDC South research facility.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #1 – An Environmentally Sustainable County.
• Start revitalizing the historic rose garden
• Maintain the grounds at a level that is conducive to public use and appreciation
Guiding Principle #2 – A Growing County.
• Welcome new researcher organizations into our community
• Welcome new users of CDC South and encourage them to be active members of the community
Guiding Principle #3 – A Prosperous County.
• Have CDC South be cost recovery whereby tenants and users pay for operating costs and maintenance. Guiding Principle #4 – A Socially Responsible County.
• Donated apples from the apple orchards to the Brooks Food bank (in partnership with a user, also to the
Lethbridge Foodbank).
COUNTY OF NEWELL | 2026 FINAL BUDGET 75
2026 KEY PRIORITIES
Guiding Principle #1 – An Environmentally Sustainable County.
• Redefine the pathway system
• Continue to revitalize the historic rose garden
• Breathe new life into the historic flower gardens
• Maintain the land and grounds with consideration for historic priorities, new priorities and beautification
Guiding Principle #2 – A Growing County.
• Welcome new researcher organizations into our community
• Welcome new users of CDC South and encourage them to be active members of the community
Guiding Principle #3 – A Prosperous County.
• Have CDC South be cost recovery whereby tenants and users pay for operating costs and maintenance
Guiding Principle #4 – A Socially Responsible County.
• Encourage more people to make use of the apple and other small berry orchards.
Guiding Principle #5 – A Well Governed County.
• Revisit the idea of a Not-for-Profit governing structure for oversight at CDC.
COUNTY OF NEWELL | 2026 FINAL BUDGET 76
Recreation
SERVICES AND PROGRAMS PROVIDED
Recreation services are provided through various arrangements. They include joint agreements between the County
and the urban communities within, and situations where recreation funds are allocated to various groups or
recreation facilities by a Board whose membership represents recreation service providers within the respective
recreation area.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #5 – A Well Governed County.
• Establish a recreation services agreement for the Tilley Recreation Area. (In Progress)
• Update and renew the recreation services agreement with the City of Brooks. (In Progress)
• Established a recreation services agreement with the Division Three Agricultural Society (Complete)
2026 KEY PRIORITES
Guiding Principle #5 – A Well Governed County.
• Establish a recreation services agreement for the Tilley Recreation Area.
• Update and renew the recreation services agreement with the City of Brooks.
COUNTY OF NEWELL | 2026 FINAL BUDGET 77
Parks & Programs
SERVICES AND PROGRAMS PROVIDED
EMERSON BRIDGE PARK CAMPGROUND
Emerson Bridge Park Campground boasts 12 full-service sites, 49 - 15/30-amp power stalls, 20 non-power sites and
an overflow area. Many sites are double occupancy allowing campers to be as close to family and friends as possible.
Free showers and flush toilets are available as well as a playground, ball diamond, horseshoe pits, hiking trails, canoe
launch and camp kitchen.
2025 KEY PRIORITIES AND ACCOMPLISHMENTS
Guiding Principle #3 – A Prosperous County.
• Maintain low-cost recreation areas
• Investigate new pump track as an attraction at Emerson Bridge Park Campground.
2026 KEY PRIORITIES
Guiding Principle #3 – A Prosperous County.
• Invest in new bike pump track as an attraction at Emerson Bridge Park Campground.
PARKS AND RECREATION
Agricultural Services oversees some of the maintenance and responsibilities included in Parks and Recreation.
Agricultural Services inspects playground equipment regularly to reduce the risk of safety concerns and replaces
parts as necessary.
In most cases, the recreation facilities throughout the County are owned, operated, and maintained by third parties.
This includes community halls, arenas, curling rinks, etc. For this reason, the County has limited involvement in their
operation and maintenance.
COUNTY OF NEWELL | 2026 FINAL BUDGET 78
PARKS & PROGRAMS STATISTICS & PERFORMANCE MEASURES
PARKS & PROGRAMS STAFFING
Parks and Programs staffing levels are expected to remain consistent with the prior year.
PARKS & PROGRAMS STAFF LIST
COUNTY OF NEWELL | 2026 FINAL BUDGET 79
Library & Culture
SERVICES AND PROGRAMS PROVIDED
LIBRARY
Library services are provided through the County of Newell Library Board which is a separate corporate entity whose
members are appointed by County Council. The Board consists of ten (10) members (nine members at large and one
member of Council). The Board was created through a bylaw passed by the County of Newell Council in 1977. The
governing legislation that applies to the operation of the Board is the Libraries Act.
The Board is a member of the Shortgrass Regional Library System. Funds generated for library services through the
municipal mill rate are allocated to the Shortgrass Regional Library system and the Board. The Board in turn redirects
the revenue received from the County to the individual library service centers operating within the County.
Those locations include a combination of dedicated municipal library service facilities operating in the City of Brooks,
the Town of Bassano, and the Village of Duchess. Joint service facilities that utilize libraries in several schools
operated by Grasslands Regional Schools are also funded. Those joint use facility locations include the schools in
Rainier, Rolling Hills, and Rosemary. A small standalone library service is also operated by funding through the County
of Newell Library Board in the Hamlet of Gem. The Tilley Library, which also receives funding through the Library
Board, is located within the Tilley Senior Centre.
CULTURE
The County has entered into an agreement with the City of Brooks whereby the County provides funding to the City
for culture services provided to County residents. As part of that agreement the City provides County residents with
access to its culture services at the same user rates as City residents. Culture service costs are primarily facility related
and include the Community Cultural Centre, Arts & Culture Centre, and the Prairie Pioneers facilities.
COUNTY OF NEWELL | 2026 FINAL BUDGET 80
APPENDICES
COUNTY OF NEWELL | 2026 FINAL BUDGET 81
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
12
-
A
D
M
I
N
I
S
T
R
A
T
I
O
N
0
12
7
0
-
0
0
0
1
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
C
h
i
e
f
Ad
m
i
n
i
s
t
r
a
t
i
v
e
O
f
f
i
c
e
r
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
66
,
7
7
5
56
,
7
5
9
10
,
0
1
6
-
12
7
0
-
0
0
0
2
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
S
e
n
i
o
r
As
s
e
s
s
o
r
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
66
,
7
7
5
56
,
7
5
9
10
,
0
1
6
-
B6
-
0
0
0
0
4
L
a
n
d
I
m
p
r
o
v
e
m
e
n
t
s
-
S
p
r
i
n
k
l
e
r
Sy
s
t
e
m
s
Ne
w
Ra
w
W
a
t
e
r
I
r
r
i
g
a
t
i
o
n
-
Co
u
n
t
y
Y
a
r
d
Ou
r
c
u
r
r
e
n
t
s
o
l
u
t
i
o
n
t
o
i
r
r
i
g
a
t
i
n
g
t
h
e
g
r
a
s
s
i
s
b
y
u
t
i
l
i
z
i
n
g
t
r
e
a
t
e
d
wa
t
e
r
.
W
h
e
n
m
o
v
i
n
g
t
o
t
h
i
s
f
a
c
i
l
i
t
y
w
e
d
i
d
t
h
e
c
o
s
t
b
e
n
e
f
i
t
an
a
l
y
s
i
s
a
n
d
i
t
w
a
s
d
e
t
e
r
m
i
n
e
d
t
h
a
t
i
t
w
a
s
b
e
t
t
e
r
t
o
d
o
i
t
t
h
i
s
w
a
y
.
Re
c
e
n
t
l
y
o
u
r
C
i
t
y
W
a
t
e
r
b
i
l
l
h
a
s
i
n
c
r
e
a
s
e
d
t
o
a
p
o
i
n
t
t
h
a
t
w
e
n
e
e
d
to
r
e
t
h
i
n
k
o
u
r
a
p
p
r
o
a
c
h
t
o
i
r
r
i
g
a
t
i
o
n
.
15
0
,
0
0
0
15
0
,
0
0
0
-
J1
-
0
0
0
0
8
E
n
g
i
n
e
e
r
e
d
S
t
r
u
c
t
u
r
e
s
-
E
l
e
c
t
r
i
c
a
l
Sy
s
t
e
m
Ne
w
Sm
a
l
l
S
c
a
l
e
Mic
r
o
g
e
n
e
r
a
t
o
r
Th
e
p
r
o
p
o
s
e
d
5
5
0
k
W
s
o
l
a
r
i
n
s
t
a
l
l
a
t
i
o
n
w
o
u
l
d
g
e
n
e
r
a
t
e
ap
p
r
o
x
i
m
a
t
e
l
y
7
8
0
,
0
0
0
k
W
h
a
n
n
u
a
l
l
y
,
o
f
f
s
e
t
t
i
n
g
a
s
u
b
s
t
a
n
t
i
a
l
po
r
t
i
o
n
o
f
t
h
e
C
o
u
n
t
y
’
s
e
n
e
r
g
y
u
s
e
.
T
h
e
t
o
t
a
l
p
r
o
j
e
c
t
c
o
s
t
i
s
es
t
i
m
a
t
e
d
a
t
$
8
8
0
,
0
0
0
,
w
i
t
h
p
o
t
e
n
t
i
a
l
g
r
a
n
t
f
u
n
d
i
n
g
o
f
$
4
1
2
,
5
0
0
fr
o
m
t
h
e
M
u
n
i
c
i
p
a
l
C
l
i
m
a
t
e
C
h
a
n
g
e
A
c
t
i
o
n
C
e
n
t
r
e
,
r
e
d
u
c
i
n
g
t
h
e
Co
u
n
t
y
’
s
n
e
t
i
n
v
e
s
t
m
e
n
t
t
o
a
b
o
u
t
$
4
6
7
,
5
0
0
.
A
t
a
n
a
v
e
r
a
g
e
p
o
w
e
r
ra
t
e
o
f
$
0
.
0
8
/
k
W
h
,
t
h
e
s
y
s
t
e
m
c
o
u
l
d
g
e
n
e
r
a
t
e
$
6
2
,
4
0
0
i
n
a
n
n
u
a
l
sa
v
i
n
g
s
,
a
c
h
i
e
v
i
n
g
p
a
y
b
a
c
k
i
n
r
o
u
g
h
l
y
7
.
5
y
e
a
r
s
.
W
i
t
h
a
n
e
x
p
e
c
t
e
d
li
f
e
s
p
a
n
o
f
3
0
y
e
a
r
s
,
t
h
e
p
r
o
j
e
c
t
o
f
f
e
r
s
l
o
n
g
-
t
e
r
m
c
o
s
t
s
a
v
i
n
g
s
.
1,0
0
0
,
0
0
0
41
2
,
5
0
0
58
7
,
5
0
0
-
L1
-
0
0
4
2
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
I
T
I
n
f
r
a
s
t
r
u
c
t
u
r
e
S
y
s
t
e
m
T
h
e
C
o
u
n
t
y
'
s
n
e
t
w
o
r
k
w
a
s
r
e
p
l
a
c
e
d
i
n
2
0
2
0
a
n
d
i
s
d
u
e
t
o
b
e
re
p
l
a
c
e
d
e
v
e
r
y
5
y
e
a
r
s
.
T
h
e
s
y
s
t
e
m
w
i
l
l
b
e
r
e
p
l
a
c
e
d
i
n
2
0
2
5
a
s
no
t
i
c
e
w
a
s
r
e
c
e
i
v
e
d
t
h
a
t
i
t
w
i
l
l
r
e
a
c
h
i
t
s
e
n
d
o
f
l
i
f
e
t
h
e
n
.
T
h
e
I
T
In
f
r
a
s
t
r
u
c
t
u
r
e
S
y
s
t
e
m
i
n
c
l
u
d
e
s
s
e
r
v
e
r
U
P
S
'
,
s
e
r
v
e
r
s
,
a
n
d
d
i
s
a
s
t
e
r
re
c
o
v
e
r
y
s
e
r
v
e
r
s
.
32
,
5
0
0
32
,
5
0
0
-
L1
-
0
0
5
3
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
P
o
s
t
a
g
e
M
a
c
h
i
n
e
T
h
e
p
o
s
t
a
g
e
m
a
c
h
i
n
e
w
a
s
a
c
q
u
i
r
e
d
i
n
2
0
2
1
a
n
d
h
a
s
a
n
e
s
t
i
m
a
t
e
d
us
e
f
u
l
l
i
f
e
o
f
5
y
e
a
r
s
.
8,
5
0
0
8,5
0
0
-
L1
-
0
0
5
4
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
N
e
t
w
o
r
k
R
e
p
l
a
c
e
m
e
n
t
T
h
e
C
o
u
n
t
y
'
s
n
e
t
w
o
r
k
w
a
s
r
e
p
l
a
c
e
d
i
n
2
0
2
4
a
n
d
i
s
d
u
e
t
o
b
e
re
p
l
a
c
e
d
e
v
e
r
y
5
y
e
a
r
s
.
T
h
e
b
u
d
g
e
t
e
d
a
m
o
u
n
t
i
n
2
0
2
6
i
s
a
be
t
t
e
r
m
e
n
t
t
o
t
h
i
s
c
a
p
i
t
a
l
p
r
o
j
e
c
t
.
W
i
t
h
t
h
e
a
d
d
i
t
i
o
n
o
f
F
l
e
e
t
I
T
eq
u
i
p
m
e
n
t
a
n
d
t
h
e
n
e
e
d
f
o
r
n
e
t
w
o
r
k
a
c
c
e
s
s
i
n
t
h
e
s
h
o
p
g
a
p
s
i
n
th
e
c
u
r
r
e
n
t
n
e
t
w
o
r
k
w
e
r
e
i
d
e
n
t
i
f
i
e
d
.
T
h
i
s
b
e
t
t
e
r
m
e
n
t
i
s
d
e
s
i
g
n
e
d
to
a
d
d
r
e
s
s
t
h
o
s
e
g
a
p
s
i
n
n
e
t
w
o
r
k
c
o
v
e
r
a
g
e
.
Co
n
d
i
t
i
o
n
a
s
s
e
s
s
m
e
n
t
s
w
i
l
l
b
e
c
o
n
d
u
c
t
e
d
t
o
d
e
t
e
r
m
i
n
e
i
f
w
e
c
a
n
ex
t
e
n
d
t
h
e
5
y
e
a
r
r
e
p
l
a
c
e
m
e
n
t
d
a
t
e
p
r
i
o
r
t
o
t
h
e
e
n
d
o
f
t
h
e
ne
t
w
o
r
k
s
e
s
t
i
m
a
t
e
d
u
s
e
f
u
l
l
i
f
e
.
T
h
e
n
e
t
w
o
r
k
i
n
c
l
u
d
e
s
s
w
i
t
c
h
e
s
(c
o
r
e
a
n
d
a
u
x
i
l
i
a
r
y
)
,
w
i
r
e
l
e
s
s
a
c
c
e
s
s
p
o
i
n
t
s
,
a
n
d
m
o
n
i
t
o
r
i
n
g
so
f
t
w
a
r
e
.
10
,
0
0
0
10
,
0
0
0
-
L1
-
0
0
6
3
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
B
u
i
l
d
i
n
g
M
o
n
i
t
o
r
i
n
g
Sy
s
t
e
m
Th
e
B
u
i
l
d
i
n
g
M
a
i
n
t
e
n
a
n
c
e
S
y
s
t
e
m
(
B
M
S
)
w
a
s
i
n
s
t
a
l
l
e
d
w
h
e
n
t
h
e
Co
u
n
t
y
A
d
m
i
n
i
s
t
r
a
t
i
o
n
B
u
i
l
d
i
n
g
w
a
s
c
o
n
s
t
r
u
c
t
e
d
.
I
t
i
s
1
2
y
e
a
r
s
o
l
d
an
d
r
e
q
u
i
r
e
s
a
n
u
p
d
a
t
e
a
s
t
h
e
h
a
r
d
w
a
r
e
a
n
d
s
o
f
t
w
a
r
e
a
r
e
n
o
lo
n
g
e
r
s
u
p
p
o
r
t
e
d
.
T
h
e
s
y
s
t
e
m
i
s
n
o
t
c
o
m
p
a
t
i
b
l
e
w
i
t
h
W
i
n
d
o
w
s
11
.
W
i
n
d
o
w
s
1
0
i
s
n
o
l
o
n
g
e
r
s
u
p
p
o
r
t
e
d
a
s
o
f
O
c
t
o
b
e
r
,
2
0
2
5
.
Ex
t
e
n
d
e
d
s
e
c
u
r
i
t
y
s
u
p
p
o
r
t
f
o
r
W
i
n
d
o
w
s
1
0
i
s
a
v
a
i
l
a
b
l
e
f
o
r
a
li
m
i
t
e
d
t
i
m
e
.
I
n
a
d
d
i
t
i
o
n
t
h
e
C
o
u
n
t
y
r
e
c
e
i
v
e
d
n
o
t
i
c
e
t
h
a
t
c
u
r
r
e
n
t
BM
S
s
y
s
t
e
m
h
a
s
r
e
a
c
h
e
d
e
n
d
o
f
l
i
f
e
a
n
d
t
h
e
s
e
r
v
i
c
e
a
b
i
l
i
t
y
o
f
t
h
e
sy
s
t
e
m
m
a
y
b
e
n
e
g
a
t
i
v
e
l
y
i
m
p
a
c
t
e
d
.
T
h
e
c
o
s
t
a
s
s
o
c
i
a
t
e
d
w
i
t
h
t
h
e
BM
S
w
a
s
o
r
i
g
i
n
a
l
l
y
p
a
r
t
o
f
t
h
e
a
d
m
i
n
i
s
t
r
a
t
i
o
n
b
u
i
l
d
i
n
g
e
x
p
e
n
s
e
.
50
,
0
0
0
50
,
0
0
0
-
L1
-
0
0
6
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
So
f
t
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
E
l
e
c
t
r
o
n
i
c
D
o
c
u
m
e
n
t
s
a
n
d
Re
c
o
r
d
s
M
a
n
a
g
e
m
e
n
t
Sy
s
t
e
m
(
E
D
R
M
S
)
Th
e
C
o
u
n
t
y
h
a
s
u
s
e
d
L
a
s
e
r
f
i
c
h
e
f
o
r
i
t
s
E
D
R
M
S
s
i
n
c
e
2
0
0
4
.
S
i
n
c
e
th
e
n
t
h
e
C
o
u
n
t
y
h
a
s
p
u
r
c
h
a
s
e
d
s
u
b
s
c
r
i
p
t
i
o
n
s
f
o
r
M
i
c
r
o
s
o
f
t
O
f
f
i
c
e
36
5
f
o
r
a
l
l
C
o
u
n
t
y
e
m
p
l
o
y
e
e
s
.
A
s
p
a
r
t
o
f
t
h
i
s
s
u
b
s
c
r
i
p
t
i
o
n
,
e
a
c
h
us
e
r
h
a
s
a
c
c
e
s
s
t
o
S
h
a
r
e
P
o
i
n
t
.
S
h
a
r
e
P
o
i
n
t
i
s
a
p
o
w
e
r
f
u
l
t
o
o
l
t
h
a
t
ha
s
t
h
e
a
b
i
l
i
t
y
t
o
fill
t
h
e
r
o
l
e
o
f
E
D
R
M
S
.
Th
e
C
o
u
n
t
y
b
u
d
g
e
t
s
a
n
n
u
a
l
l
y
f
o
r
L
a
s
e
r
f
i
c
h
e
.
T
h
e
2
0
2
4
L
a
s
e
r
f
i
c
h
e
bu
d
g
e
t
i
s
$
6
8
,
0
8
5
.
I
m
p
l
e
m
e
n
t
a
t
i
o
n
o
f
S
h
a
r
e
P
o
i
n
t
a
s
a
E
D
R
M
S
i
s
es
t
i
m
a
t
e
d
t
o
b
e
a
o
n
e
-
t
i
m
e
f
e
e
o
f
$
1
3
5
,
0
0
0
-
1
7
5
,
0
0
0
a
n
d
t
a
k
e
ap
p
r
o
x
i
m
a
t
e
l
y
2
4
-
3
0
w
e
e
k
s
t
o
c
o
m
p
l
e
t
e
.
17
5
,
0
0
0
17
5
,
0
0
0
-
Fu
n
d
i
n
g
S
o
u
r
c
e
Appendix I - Tangible Capital Asset Budget Items
COUNTY OF NEWELL | 2026 FINAL BUDGET 82
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
L2
0
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
D
i
g
i
t
a
l
As
s
e
t
s
-
Or
t
h
o
p
h
o
t
o
s
Re
p
l
a
c
e
m
e
n
t
H
i
g
h
D
e
f
i
n
i
t
i
o
n
I
m
a
g
e
r
y
of
H
a
m
l
e
t
s
Th
e
G
I
S
S
t
a
k
e
h
o
l
d
e
r
s
C
o
m
m
i
t
t
e
e
i
d
e
n
t
i
f
i
e
d
H
i
g
h
D
e
f
i
n
i
t
i
o
n
Im
a
g
e
r
y
o
f
H
a
m
l
e
t
s
i
n
t
h
e
i
r
G
I
S
5
-
Y
e
a
r
P
l
a
n
a
n
d
a
r
e
p
l
a
c
e
m
e
n
t
sc
h
e
d
u
l
e
o
f
e
v
e
r
y
3
y
e
a
r
s
.
A
e
r
i
a
l
i
m
a
g
e
r
y
i
s
d
o
n
e
a
c
r
o
s
s
t
h
e
Co
u
n
t
y
e
v
e
r
y
t
h
r
e
e
y
e
a
r
s
,
b
u
t
t
h
e
s
e
p
h
o
t
o
s
l
a
c
k
t
h
e
d
e
t
a
i
l
pr
o
v
i
d
e
d
b
y
h
i
g
h
d
e
f
i
n
i
t
i
o
n
.
H
i
g
h
-
d
e
f
i
n
i
t
i
o
n
i
m
a
g
e
r
y
i
s
n
o
t
re
q
u
i
r
e
d
a
c
r
o
s
s
t
h
e
w
h
o
l
e
C
o
u
n
t
y
t
h
e
r
e
f
o
r
e
s
e
p
a
r
a
t
e
i
m
a
g
e
r
y
i
s
re
q
u
e
s
t
e
d
f
o
r
u
r
b
a
n
a
r
e
a
s
o
n
l
y
.
32
,
9
0
0
3
2
,
9
0
0
-
L5
-
0
0
0
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
P
h
o
n
e
S
y
s
t
e
m
T
h
i
s
a
s
s
e
t
w
a
s
n
o
t
s
c
h
e
d
u
l
e
d
f
o
r
r
e
p
l
a
c
e
m
e
n
t
u
n
t
i
l
2
0
2
9
.
N
o
t
i
c
e
wa
s
r
e
c
e
i
v
e
d
i
n
2
0
2
4
t
h
a
t
t
h
e
c
o
m
p
a
n
y
t
h
a
t
p
r
o
v
i
d
e
d
t
h
e
p
h
o
n
e
sy
s
t
e
m
w
i
l
l
n
o
l
o
n
g
e
r
b
e
p
r
o
v
i
d
i
n
g
t
h
i
s
p
r
o
d
u
c
t
o
r
s
e
r
v
i
c
e
a
s
o
f
Ma
r
c
h
,
2
0
2
6
,
r
e
q
u
i
r
i
n
g
t
h
a
t
w
e
r
e
p
l
a
c
e
t
h
e
s
y
s
t
e
m
i
n
2
0
2
5
.
21
,
0
0
0
2
1
,
0
0
0
-
23
-
F
I
R
E
-
04
2
-
2
0
0
4
V
e
h
i
c
l
e
s
-
F
i
r
e
Ap
p
a
r
a
t
u
s
Re
p
l
a
c
e
m
e
n
t
F
r
o
n
t
B
u
m
p
e
r
M
o
n
i
t
o
r
T
h
i
s
r
e
p
l
a
c
e
m
e
n
t
a
d
d
r
e
s
s
e
s
a
f
a
i
l
e
d
f
r
o
n
t
b
u
m
p
e
r
m
o
n
i
t
o
r
t
h
a
t
i
s
es
s
e
n
t
i
a
l
f
o
r
s
a
f
e
a
n
d
e
f
f
e
c
t
i
v
e
f
i
r
e
f
i
g
h
t
i
n
g
o
p
e
r
a
t
i
o
n
s
.
T
h
e
eq
u
i
p
m
e
n
t
i
s
c
r
i
t
i
c
a
l
f
o
r
g
r
a
s
s
f
i
r
e
r
e
s
p
o
n
s
e
a
n
d
d
e
f
e
n
s
i
v
e
f
i
r
e
at
t
a
c
k
s
,
a
l
l
o
w
i
n
g
c
r
e
w
s
t
o
a
p
p
l
y
w
a
t
e
r
q
u
i
c
k
l
y
w
h
i
l
e
m
a
i
n
t
a
i
n
i
n
g
sa
f
e
d
i
s
t
a
n
c
e
f
r
o
m
h
a
z
a
r
d
s
.
R
e
p
l
a
c
i
n
g
t
h
e
b
r
o
k
e
n
u
n
i
t
w
i
l
l
r
e
s
t
o
r
e
fu
l
l
o
p
e
r
a
t
i
o
n
a
l
c
a
p
a
b
i
l
i
t
y
a
n
d
e
n
s
u
r
e
f
i
r
e
f
i
g
h
t
e
r
s
a
f
e
t
y
a
n
d
ef
f
i
c
i
e
n
c
y
d
u
r
i
n
g
e
m
e
r
g
e
n
c
y
r
e
s
p
o
n
s
e
s
.
15
,
0
0
0
1
5
,
0
0
0
-
06
6
-
2
0
1
7
V
e
h
i
c
l
e
s
-
F
i
r
e
Ap
p
a
r
a
t
u
s
Re
p
l
a
c
e
m
e
n
t
I
n
s
t
a
l
l
f
o
a
m
s
y
s
t
e
m
o
n
06
6
-
2
0
1
7
P
u
m
p
e
r
T
e
n
d
e
r
In
s
t
a
l
l
i
n
g
a
f
o
a
m
s
y
s
t
e
m
o
n
t
h
e
p
u
m
p
e
r
t
e
n
d
e
r
w
i
l
l
g
r
e
a
t
l
y
im
p
r
o
v
e
f
i
r
e
s
u
p
p
r
e
s
s
i
o
n
e
f
f
e
c
t
i
v
e
n
e
s
s
i
n
t
h
e
C
o
u
n
t
y
’
s
r
u
r
a
l
a
n
d
ag
r
i
c
u
l
t
u
r
a
l
a
r
e
a
s
,
w
h
e
r
e
g
r
a
s
s
l
a
n
d
a
n
d
s
t
u
b
b
l
e
f
i
r
e
s
p
o
s
e
a
si
g
n
i
f
i
c
a
n
t
r
i
s
k
.
F
o
a
m
e
n
h
a
n
c
e
s
w
a
t
e
r
e
f
f
i
c
i
e
n
c
y
,
a
l
l
o
w
i
n
g
c
r
e
w
s
to
e
x
t
i
n
g
u
i
s
h
f
i
r
e
s
f
a
s
t
e
r
w
h
i
l
e
c
o
n
s
e
r
v
i
n
g
l
i
m
i
t
e
d
r
u
r
a
l
w
a
t
e
r
su
p
p
l
i
e
s
.
T
h
i
s
u
p
g
r
a
d
e
w
i
l
l
i
m
p
r
o
v
e
c
o
n
t
a
i
n
m
e
n
t
d
u
r
i
n
g
f
a
s
t
-
mo
v
i
n
g
w
i
l
d
l
a
n
d
f
i
r
e
s
a
n
d
b
e
t
t
e
r
p
r
o
t
e
c
t
f
a
r
m
l
a
n
d
,
i
n
f
r
a
s
t
r
u
c
t
u
r
e
,
an
d
l
i
v
e
s
t
o
c
k
.
17
,
0
0
0
1
7
,
0
0
0
-
23
4
0
-
0
0
0
9
B
u
i
l
d
i
n
g
s
-
P
e
r
m
a
n
e
n
t
St
r
u
c
t
u
r
e
s
-
Me
t
a
l
Up
g
r
a
d
e
H
V
A
C
M
o
n
i
t
o
r
i
n
g
S
y
s
t
e
m
,
Air
C
o
n
d
i
t
i
o
n
i
n
g
i
n
off
i
c
e
/
t
r
a
i
n
i
n
g
a
r
e
a
,
ou
t
d
o
o
r
l
o
u
n
g
e
m
i
c
s
HV
A
C
M
o
n
i
t
o
r
i
n
g
S
y
s
t
e
m
,
A
i
r
C
o
n
d
i
t
i
o
n
i
n
g
i
n
o
f
f
i
c
e
/
t
r
a
i
n
i
n
g
a
r
e
a
,
ou
t
d
o
o
r
l
o
u
n
g
e
m
i
c
s
20
,
5
0
0
2
0
,
5
0
0
-
B4
-
0
0
0
0
4
L
a
n
d
I
m
p
r
o
v
e
m
e
n
t
s
-
L
a
n
d
s
c
a
p
i
n
g
U
p
g
r
a
d
e
L
a
n
d
s
c
a
p
i
n
g
a
r
o
u
n
d
G
e
m
Fir
e
H
a
l
l
t
o
i
n
c
l
u
d
e
p
a
t
i
o
,
re
m
o
v
e
w
e
l
l
,
a
d
d
fl
a
g
p
o
l
e
s
&
g
a
s
l
i
n
e
La
n
d
s
c
a
p
i
n
g
a
r
o
u
n
d
G
e
m
F
i
r
e
H
a
l
l
t
o
i
n
c
l
u
d
e
p
a
t
i
o
,
r
e
m
o
v
e
w
e
l
l
,
ad
d
f
l
a
g
p
o
l
e
s
&
g
a
s
l
i
n
e
24
,
0
0
0
2
4
,
0
0
0
-
B5
-
0
0
0
1
7
L
a
n
d
I
m
p
r
o
v
e
m
e
n
t
s
-
F
e
n
c
e
s
N
e
w
P
a
t
r
i
c
i
a
t
r
a
i
n
i
n
g
g
r
o
u
n
d
s
fe
n
c
i
n
g
a
n
d
g
r
a
v
e
l
To
e
n
h
a
n
c
e
t
h
e
o
p
e
r
a
t
i
o
n
a
l
c
a
p
a
b
i
l
i
t
i
e
s
a
n
d
s
a
f
e
t
y
m
e
a
s
u
r
e
s
a
t
th
e
N
e
w
P
a
t
r
i
c
i
a
F
i
r
e
H
a
l
l
,
a
n
e
w
t
r
a
i
n
i
n
g
/
p
r
i
v
a
t
e
a
r
e
a
w
o
u
l
d
l
i
k
e
to
b
e
a
d
d
e
d
t
o
t
h
e
e
x
i
s
t
i
n
g
g
r
e
e
n
s
p
a
c
e
a
n
d
w
a
t
e
r
p
o
n
d
l
o
c
a
t
e
d
so
u
t
h
o
f
t
h
e
P
a
t
r
i
c
i
a
F
i
r
e
H
a
l
l
.
T
h
i
s
w
i
l
l
a
l
l
o
w
f
o
r
a
d
e
d
i
c
a
t
e
d
tr
a
i
n
i
n
g
s
p
a
c
e
f
o
r
v
a
r
i
o
u
s
t
r
a
i
n
i
n
g
e
x
e
r
c
i
s
e
s
a
n
d
s
i
m
u
l
a
t
i
o
n
s
,
a
s
we
l
l
a
s
p
r
o
t
e
c
t
i
n
g
t
h
e
p
u
b
l
i
c
.
35
,
0
0
0
3
5
,
0
0
0
-
L1
1
-
0
0
1
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Ne
w
E
x
t
r
u
d
e
r
W
a
s
h
i
n
g
Ma
c
h
i
n
e
Ex
t
r
u
d
e
r
w
a
s
h
i
n
g
m
a
c
h
i
n
e
h
a
s
t
h
e
c
a
p
a
b
i
l
i
t
y
f
o
r
r
o
b
u
s
t
c
l
e
a
n
i
n
g
of
f
i
r
e
f
i
g
h
t
i
n
g
g
e
a
r
f
o
r
e
f
f
e
c
t
i
v
e
r
e
m
o
v
a
l
o
f
s
o
o
t
,
c
h
e
m
i
c
a
l
s
a
n
d
ot
h
e
r
h
a
r
m
f
u
l
c
o
n
t
a
m
i
n
a
n
t
s
,
w
h
i
c
h
i
s
c
r
u
c
i
a
l
f
o
r
m
a
i
n
t
a
i
n
i
n
g
fir
e
f
i
g
h
t
e
r
'
s
h
e
a
l
t
h
a
n
d
s
a
f
e
t
y
.
10
,
0
0
0
1
0
,
0
0
0
-
L1
1
-
0
0
1
9
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Re
p
l
a
c
e
m
e
n
t
A
i
r
B
a
g
L
i
f
t
i
n
g
S
y
s
t
e
m
E
n
d
o
f
u
s
e
f
u
l
l
i
f
e
.
A
i
r
b
a
g
l
i
f
t
i
n
g
s
y
s
t
e
m
s
p
l
a
y
a
c
r
i
t
i
c
a
l
r
o
l
e
i
n
t
h
e
fir
e
s
e
r
v
i
c
e
,
p
r
o
v
i
d
i
n
g
v
i
t
a
l
s
u
p
p
o
r
t
d
u
r
i
n
g
r
e
s
c
u
e
o
p
e
r
a
t
i
o
n
s
a
n
d
en
s
u
r
i
n
g
t
h
e
s
a
f
e
l
i
f
t
i
n
g
o
f
h
e
a
v
y
d
e
b
r
i
s
t
o
a
c
c
e
s
s
t
r
a
p
p
e
d
in
d
i
v
i
d
u
a
l
s
o
r
t
o
s
t
a
b
i
l
i
z
e
s
t
r
u
c
t
u
r
e
s
.
T
h
e
s
e
s
y
s
t
e
m
s
o
f
f
e
r
ve
r
s
a
t
i
l
i
t
y
a
n
d
p
o
r
t
a
b
i
l
i
t
y
,
a
l
l
o
w
i
n
g
f
i
r
e
f
i
g
h
t
e
r
s
t
o
q
u
i
c
k
l
y
r
e
s
p
o
n
d
to
v
a
r
i
o
u
s
e
m
e
r
g
e
n
c
y
s
c
e
n
a
r
i
o
s
,
i
n
c
l
u
d
i
n
g
v
e
h
i
c
l
e
e
x
t
r
i
c
a
t
i
o
n
s
,
bu
i
l
d
i
n
g
c
o
l
l
a
p
s
e
s
,
a
n
d
o
t
h
e
r
s
i
t
u
a
t
i
o
n
s
w
h
e
r
e
r
a
p
i
d
l
i
f
t
i
n
g
a
n
d
st
a
b
i
l
i
z
a
t
i
o
n
a
r
e
n
e
c
e
s
s
a
r
y
.
20
,
0
0
0
2
0
,
0
0
0
-
L1
1
-
0
0
2
0
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Re
p
l
a
c
e
m
e
n
t
P
r
e
s
s
u
r
e
W
a
s
h
e
r
S
y
s
t
e
m
T
h
e
p
o
r
t
a
b
l
e
p
r
e
s
s
u
r
e
w
a
s
h
e
r
m
o
d
e
l
h
a
s
b
e
e
n
e
x
p
e
r
i
e
n
c
i
n
g
co
n
t
i
n
u
o
u
s
b
r
e
a
k
d
o
w
n
a
n
d
h
a
s
r
e
a
c
h
e
d
i
t
s
e
n
d
-
o
f
-
l
i
f
e
c
y
c
l
e
.
A
st
a
t
i
o
n
a
r
y
p
r
e
s
s
u
r
e
w
a
s
h
e
r
w
i
l
l
p
r
o
v
i
d
e
a
c
o
n
s
i
s
t
e
n
t
a
n
d
p
o
w
e
r
f
u
l
st
r
e
a
m
o
f
w
a
t
e
r
w
h
i
c
h
i
s
e
s
s
e
n
t
i
a
l
f
o
r
e
f
f
e
c
t
i
v
e
l
y
r
e
m
o
v
i
n
g
b
u
i
l
t
-
up
g
r
i
m
e
,
s
o
o
t
a
n
d
o
t
h
e
r
r
e
s
i
d
u
e
s
.
10
,
0
0
0
1
0
,
0
0
0
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 83
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
L1
1
-
0
0
2
2
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Re
p
l
a
c
e
m
e
n
t
V
e
h
i
c
l
e
E
x
t
r
i
c
a
t
i
o
n
Eq
u
i
p
m
e
n
t
Th
e
d
e
p
a
r
t
m
e
n
t
’
s
c
u
r
r
e
n
t
e
x
t
r
i
c
a
t
i
o
n
e
q
u
i
p
m
e
n
t
i
s
o
v
e
r
2
0
y
e
a
r
s
ol
d
a
n
d
n
o
l
o
n
g
e
r
m
e
e
t
s
m
o
d
e
r
n
p
e
r
f
o
r
m
a
n
c
e
o
r
s
a
f
e
t
y
st
a
n
d
a
r
d
s
.
R
e
p
l
a
c
i
n
g
i
t
w
i
t
h
n
e
w
,
a
d
v
a
n
c
e
d
t
o
o
l
s
w
i
l
l
i
m
p
r
o
v
e
re
l
i
a
b
i
l
i
t
y
,
r
e
d
u
c
e
r
e
s
c
u
e
t
i
m
e
s
,
a
n
d
e
n
h
a
n
c
e
f
i
r
e
f
i
g
h
t
e
r
a
n
d
pa
t
i
e
n
t
s
a
f
e
t
y
.
M
o
d
e
r
n
e
x
t
r
i
c
a
t
i
o
n
t
e
c
h
n
o
l
o
g
y
p
r
o
v
i
d
e
s
g
r
e
a
t
e
r
po
w
e
r
,
p
r
e
c
i
s
i
o
n
,
a
n
d
c
o
m
p
a
t
i
b
i
l
i
t
y
w
i
t
h
t
o
d
a
y
’
s
v
e
h
i
c
l
e
d
e
s
i
g
n
s
,
en
s
u
r
i
n
g
r
e
s
p
o
n
d
e
r
s
c
a
n
o
p
e
r
a
t
e
e
f
f
e
c
t
i
v
e
l
y
d
u
r
i
n
g
c
r
i
t
i
c
a
l
r
e
s
c
u
e
op
e
r
a
t
i
o
n
s
.
70
,
0
0
0
7
0
,
0
0
0
-
L1
1
-
0
0
2
3
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Ne
w
G
r
o
u
n
d
M
o
n
i
t
o
r
I
n
v
e
s
t
i
n
g
i
n
a
g
r
o
u
n
d
m
o
n
i
t
o
r
a
p
p
a
r
a
t
u
s
w
i
l
l
e
n
h
a
n
c
e
t
h
e
de
p
a
r
t
m
e
n
t
’
s
f
i
r
e
f
i
g
h
t
i
n
g
c
a
p
a
b
i
l
i
t
i
e
s
b
y
a
l
l
o
w
i
n
g
f
o
r
s
a
f
e
r
,
m
o
r
e
ef
f
i
c
i
e
n
t
d
e
l
i
v
e
r
y
o
f
h
i
g
h
-
v
o
l
u
m
e
w
a
t
e
r
s
t
r
e
a
m
s
d
u
r
i
n
g
l
a
r
g
e
o
r
ex
t
e
n
d
e
d
i
n
c
i
d
e
n
t
s
.
T
h
i
s
e
q
u
i
p
m
e
n
t
i
m
p
r
o
v
e
s
f
i
r
e
c
o
n
t
r
o
l
w
h
i
l
e
re
d
u
c
i
n
g
f
i
r
e
f
i
g
h
t
e
r
f
a
t
i
g
u
e
a
n
d
e
x
p
o
s
u
r
e
t
o
h
a
z
a
r
d
o
u
s
c
o
n
d
i
t
i
o
n
s
.
It
a
l
s
o
i
n
c
r
e
a
s
e
s
o
p
e
r
a
t
i
o
n
a
l
f
l
e
x
i
b
i
l
i
t
y
b
y
e
n
a
b
l
i
n
g
s
u
s
t
a
i
n
e
d
wa
t
e
r
f
l
o
w
w
i
t
h
o
u
t
t
y
i
n
g
u
p
p
e
r
s
o
n
n
e
l
o
n
h
o
s
e
l
i
n
e
s
.
7,
5
0
0
7
,
5
0
0
-
L1
1
-
0
0
2
4
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Ne
w
G
r
o
u
n
d
M
o
n
i
t
o
r
I
n
v
e
s
t
i
n
g
i
n
a
g
r
o
u
n
d
m
o
n
i
t
o
r
a
p
p
a
r
a
t
u
s
w
i
l
l
e
n
h
a
n
c
e
t
h
e
de
p
a
r
t
m
e
n
t
’
s
f
i
r
e
f
i
g
h
t
i
n
g
c
a
p
a
b
i
l
i
t
i
e
s
b
y
a
l
l
o
w
i
n
g
f
o
r
s
a
f
e
r
,
m
o
r
e
ef
f
i
c
i
e
n
t
d
e
l
i
v
e
r
y
o
f
h
i
g
h
-
v
o
l
u
m
e
w
a
t
e
r
s
t
r
e
a
m
s
d
u
r
i
n
g
l
a
r
g
e
o
r
ex
t
e
n
d
e
d
i
n
c
i
d
e
n
t
s
.
T
h
i
s
e
q
u
i
p
m
e
n
t
i
m
p
r
o
v
e
s
f
i
r
e
c
o
n
t
r
o
l
w
h
i
l
e
re
d
u
c
i
n
g
f
i
r
e
f
i
g
h
t
e
r
f
a
t
i
g
u
e
a
n
d
e
x
p
o
s
u
r
e
t
o
h
a
z
a
r
d
o
u
s
c
o
n
d
i
t
i
o
n
s
.
It
a
l
s
o
i
n
c
r
e
a
s
e
s
o
p
e
r
a
t
i
o
n
a
l
f
l
e
x
i
b
i
l
i
t
y
b
y
e
n
a
b
l
i
n
g
s
u
s
t
a
i
n
e
d
wa
t
e
r
f
l
o
w
w
i
t
h
o
u
t
t
y
i
n
g
u
p
p
e
r
s
o
n
n
e
l
o
n
h
o
s
e
l
i
n
e
s
.
7,
5
0
0
7
,
5
0
0
-
L1
1
-
0
0
2
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Ne
w
G
r
o
u
n
d
M
o
n
i
t
o
r
I
n
v
e
s
t
i
n
g
i
n
a
g
r
o
u
n
d
m
o
n
i
t
o
r
a
p
p
a
r
a
t
u
s
w
i
l
l
e
n
h
a
n
c
e
t
h
e
de
p
a
r
t
m
e
n
t
’
s
f
i
r
e
f
i
g
h
t
i
n
g
c
a
p
a
b
i
l
i
t
i
e
s
b
y
a
l
l
o
w
i
n
g
f
o
r
s
a
f
e
r
,
m
o
r
e
ef
f
i
c
i
e
n
t
d
e
l
i
v
e
r
y
o
f
h
i
g
h
-
v
o
l
u
m
e
w
a
t
e
r
s
t
r
e
a
m
s
d
u
r
i
n
g
l
a
r
g
e
o
r
ex
t
e
n
d
e
d
i
n
c
i
d
e
n
t
s
.
T
h
i
s
e
q
u
i
p
m
e
n
t
i
m
p
r
o
v
e
s
f
i
r
e
c
o
n
t
r
o
l
w
h
i
l
e
re
d
u
c
i
n
g
f
i
r
e
f
i
g
h
t
e
r
f
a
t
i
g
u
e
a
n
d
e
x
p
o
s
u
r
e
t
o
h
a
z
a
r
d
o
u
s
c
o
n
d
i
t
i
o
n
s
.
It
a
l
s
o
i
n
c
r
e
a
s
e
s
o
p
e
r
a
t
i
o
n
a
l
f
l
e
x
i
b
i
l
i
t
y
b
y
e
n
a
b
l
i
n
g
s
u
s
t
a
i
n
e
d
wa
t
e
r
f
l
o
w
w
i
t
h
o
u
t
t
y
i
n
g
u
p
p
e
r
s
o
n
n
e
l
o
n
h
o
s
e
l
i
n
e
s
.
7,
5
0
0
7
,
5
0
0
-
L1
1
-
0
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
o
o
l
s
&
Sh
o
p
Eq
u
i
p
m
e
n
t
Ne
w
G
r
o
u
n
d
M
o
n
i
t
o
r
I
n
v
e
s
t
i
n
g
i
n
a
g
r
o
u
n
d
m
o
n
i
t
o
r
a
p
p
a
r
a
t
u
s
w
i
l
l
e
n
h
a
n
c
e
t
h
e
de
p
a
r
t
m
e
n
t
’
s
f
i
r
e
f
i
g
h
t
i
n
g
c
a
p
a
b
i
l
i
t
i
e
s
b
y
a
l
l
o
w
i
n
g
f
o
r
s
a
f
e
r
,
m
o
r
e
ef
f
i
c
i
e
n
t
d
e
l
i
v
e
r
y
o
f
h
i
g
h
-
v
o
l
u
m
e
w
a
t
e
r
s
t
r
e
a
m
s
d
u
r
i
n
g
l
a
r
g
e
o
r
ex
t
e
n
d
e
d
i
n
c
i
d
e
n
t
s
.
T
h
i
s
e
q
u
i
p
m
e
n
t
i
m
p
r
o
v
e
s
f
i
r
e
c
o
n
t
r
o
l
w
h
i
l
e
re
d
u
c
i
n
g
f
i
r
e
f
i
g
h
t
e
r
f
a
t
i
g
u
e
a
n
d
e
x
p
o
s
u
r
e
t
o
h
a
z
a
r
d
o
u
s
c
o
n
d
i
t
i
o
n
s
.
It
a
l
s
o
i
n
c
r
e
a
s
e
s
o
p
e
r
a
t
i
o
n
a
l
f
l
e
x
i
b
i
l
i
t
y
b
y
e
n
a
b
l
i
n
g
s
u
s
t
a
i
n
e
d
wa
t
e
r
f
l
o
w
w
i
t
h
o
u
t
t
y
i
n
g
u
p
p
e
r
s
o
n
n
e
l
o
n
h
o
s
e
l
i
n
e
s
.
7,
5
0
0
7
,
5
0
0
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
A
d
m
i
n
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
10
,
0
0
5
1
0
,
0
0
5
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
B
a
s
s
a
n
o
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
11
,
4
4
1
1
1
,
4
4
1
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
D
u
c
h
e
s
s
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
10
,
0
0
5
1
0
,
0
0
5
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
G
e
m
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
9,
7
2
7
9
,
7
2
7
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 84
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
P
a
t
r
i
c
i
a
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
3,
2
1
2
3
,
2
1
2
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
R
o
l
l
i
n
g
Hil
l
s
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
11
,
7
7
7
1
1
,
7
7
7
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
R
o
s
e
m
a
r
y
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
7,
9
7
0
7
,
9
7
0
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
S
c
a
n
d
i
a
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
26
,
7
0
3
2
6
,
7
0
3
-
L2
1
-
0
0
0
1
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
F
i
r
e
Pr
o
t
e
c
t
i
v
e
Ge
a
r
-
B
u
n
k
e
r
Ge
a
r
Re
p
l
a
c
e
m
e
n
t
B
u
n
k
e
r
G
e
a
r
Re
p
l
a
c
e
m
e
n
t
-
T
i
l
l
e
y
Bu
n
k
e
r
g
e
a
r
m
u
s
t
b
e
r
e
p
l
a
c
e
d
o
n
a
1
0
-
y
e
a
r
c
y
c
l
e
i
n
a
c
c
o
r
d
a
n
c
e
wi
t
h
N
F
P
A
S
t
a
n
d
a
r
d
s
.
A
f
t
e
r
t
h
i
s
p
e
r
i
o
d
,
t
h
e
g
e
a
r
n
o
l
o
n
g
e
r
m
e
e
t
s
re
q
u
i
r
e
d
s
a
f
e
t
y
a
n
d
p
e
r
f
o
r
m
a
n
c
e
s
t
a
n
d
a
r
d
s
d
u
e
t
o
m
a
t
e
r
i
a
l
de
g
r
a
d
a
t
i
o
n
a
n
d
e
x
p
o
s
u
r
e
t
o
h
e
a
t
a
n
d
c
o
n
t
a
m
i
n
a
n
t
s
.
R
e
g
u
l
a
r
re
p
l
a
c
e
m
e
n
t
e
n
s
u
r
e
s
f
i
r
e
f
i
g
h
t
e
r
p
r
o
t
e
c
t
i
o
n
,
c
o
m
p
l
i
a
n
c
e
w
i
t
h
sa
f
e
t
y
r
e
g
u
l
a
t
i
o
n
s
,
a
n
d
r
e
a
d
i
n
e
s
s
f
o
r
a
l
l
e
m
e
r
g
e
n
c
y
o
p
e
r
a
t
i
o
n
s
.
8,
4
0
0
8
,
4
0
0
-
RE
S
P
O
N
S
E
8
1
V
e
h
i
c
l
e
s
-
F
i
r
e
Ap
p
a
r
a
t
u
s
Re
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
u
n
i
t
R
e
s
p
o
n
s
e
8
1
-
20
0
6
C
h
e
v
r
o
l
e
t
S
u
p
p
o
r
t
Un
i
t
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
3
0
0
,
0
0
0
3
0
0
,
0
0
0
-
31
-
F
L
E
E
T
S
E
R
V
I
C
E
S
-
17
3
-
2
0
2
1
V
e
h
i
c
l
e
s
-
3
/
4
t
o
n
U
p
g
r
a
d
e
A
d
d
i
t
i
o
n
o
f
A
i
r
Co
m
p
r
e
s
s
o
r
t
o
c
o
n
v
e
r
t
17
3
-
2
0
2
1
Ad
d
i
t
i
o
n
o
f
A
i
r
C
o
m
p
r
e
s
s
o
r
t
o
c
o
n
v
e
r
t
u
n
i
t
1
7
3
-
2
0
2
1
.
16
,
0
0
0
16
,
0
0
0
-
32
-
R
O
A
D
,
S
T
R
E
E
T
S
,
W
A
L
K
S
,
L
I
G
H
T
I
N
G
-
15
4
-
2
0
2
6
V
e
h
i
c
l
e
s
-
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
1
5
4
-
2
0
1
2
-
Do
d
g
e
5
5
0
0
4
X
4
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
13
5
,
0
0
0
13
5
,
0
0
0
-
15
9
-
2
0
2
6
V
e
h
i
c
l
e
s
-
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
1
5
9
-
2
0
1
4
-
Ra
m
5
5
0
0
C
r
e
w
C
a
b
Ch
a
s
s
i
s
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
13
5
,
0
0
0
13
5
,
0
0
0
-
18
3
-
2
0
2
0
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
Sa
n
d
e
r
/
H
o
p
p
er
Up
g
r
a
d
e
T
w
o
T
o
n
S
a
n
d
e
r
U
n
i
t
Su
b
f
r
a
m
e
Th
e
O
p
e
r
a
t
i
o
n
s
D
e
p
a
r
t
m
e
n
t
,
w
i
t
h
a
p
p
r
o
v
a
l
t
o
p
r
o
c
e
e
d
w
i
t
h
re
p
l
a
c
e
m
e
n
t
o
f
f
l
e
e
t
w
i
t
h
t
h
e
i
n
c
l
u
s
i
o
n
o
f
h
o
i
s
t
s
y
s
t
e
m
s
,
p
r
o
p
o
s
e
s
to
i
m
p
r
o
v
e
o
p
e
r
a
t
i
o
n
a
l
e
f
f
i
c
i
e
n
c
y
b
y
h
a
v
i
n
g
s
u
b
f
r
a
m
e
s
co
n
s
t
r
u
c
t
e
d
t
o
f
i
t
t
h
e
e
x
i
s
t
i
n
g
t
w
o
s
a
n
d
e
r
s
t
o
a
l
l
o
w
f
o
r
t
h
e
S
w
i
t
c
h
N G
o
v
e
h
i
c
l
e
h
o
i
s
t
s
y
s
t
e
m
t
o
w
o
r
k
.
8,
0
0
0
8,0
0
0
-
18
4
-
2
0
2
0
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
Sa
n
d
e
r
/
H
o
p
p
er
Up
g
r
a
d
e
T
w
o
T
o
n
S
a
n
d
e
r
U
n
i
t
Su
b
f
r
a
m
e
Th
e
O
p
e
r
a
t
i
o
n
s
D
e
p
a
r
t
m
e
n
t
,
w
i
t
h
a
p
p
r
o
v
a
l
t
o
p
r
o
c
e
e
d
w
i
t
h
re
p
l
a
c
e
m
e
n
t
o
f
f
l
e
e
t
w
i
t
h
t
h
e
i
n
c
l
u
s
i
o
n
o
f
h
o
i
s
t
s
y
s
t
e
m
s
,
p
r
o
p
o
s
e
s
to
i
m
p
r
o
v
e
o
p
e
r
a
t
i
o
n
a
l
e
f
f
i
c
i
e
n
c
y
b
y
h
a
v
i
n
g
s
u
b
f
r
a
m
e
s
co
n
s
t
r
u
c
t
e
d
t
o
f
i
t
t
h
e
e
x
i
s
t
i
n
g
t
w
o
s
a
n
d
e
r
s
t
o
a
l
l
o
w
f
o
r
t
h
e
S
w
i
t
c
h
N G
o
v
e
h
i
c
l
e
h
o
i
s
t
s
y
s
t
e
m
t
o
w
o
r
k
.
8,
0
0
0
8,0
0
0
-
21
9
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
en
t
-
C
h
i
p
p
e
r
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
2
1
9
-
2
0
1
5
-
Ch
i
p
p
e
r
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
12
0
,
0
0
0
12
0
,
0
0
0
-
32
6
0
-
0
0
0
6
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ma
i
n
t
e
n
a
n
c
e
E
I
D
P
a
r
t
n
e
r
s
h
i
p
O
n
g
o
i
n
g
c
o
m
m
i
t
m
e
n
t
t
o
d
r
a
i
n
a
g
e
p
a
r
t
n
e
r
s
h
i
p
w
i
t
h
E
I
D
,
a
s
p
e
r
po
l
i
c
y
P
O
L
-
0
6
9
-
2
5
-
D
r
a
i
n
a
g
e
-
C
o
u
n
t
y
/
E
I
D
J
o
i
n
t
P
r
o
j
e
c
t
s
1,0
0
0
,
0
0
0
1,
0
0
0
,
0
0
0
32
6
0
-
0
1
2
9
R
o
a
d
w
a
y
S
y
s
t
e
m
-
A
s
p
h
a
l
t
Pa
t
h
s
Ne
w
Re
g
i
o
n
a
l
P
a
t
h
w
a
y
-
T
R
1
8
2
to
K
i
n
b
r
o
o
k
I
s
l
a
n
d
P
a
r
k
A s
m
a
l
l
c
a
r
r
y
f
o
r
w
a
r
d
i
s
r
e
q
u
i
r
e
d
t
o
f
i
n
a
l
i
z
e
o
u
t
s
t
a
n
d
i
n
g
i
n
v
o
i
c
e
s
an
d
m
i
n
o
r
s
i
t
e
r
e
s
t
o
r
a
t
i
o
n
w
o
r
k
a
n
d
s
i
g
n
a
g
e
a
s
s
o
c
i
a
t
e
d
w
i
t
h
t
h
e
pa
t
h
w
a
y
p
r
o
j
e
c
t
,
e
n
s
u
r
i
n
g
p
r
o
p
e
r
p
r
o
j
e
c
t
c
l
o
s
e
o
u
t
a
n
d
f
i
n
a
n
c
i
a
l
co
m
p
l
e
t
i
o
n
.
9,
0
0
0
9,0
0
0
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 85
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
32
6
0
-
0
1
3
9
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ma
i
n
t
e
n
a
n
c
e
R
R
1
5
0
-
O
v
e
r
l
a
y
M
a
i
n
t
a
i
n
i
n
g
p
a
v
e
d
s
u
r
f
a
c
e
a
s
r
e
q
u
i
r
e
d
.
9
,
0
0
0
,
0
0
0
2
,
6
2
8
,
0
0
0
6
,
3
7
2
,
0
0
0
-
32
6
0
-
0
1
4
1
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ma
i
n
t
e
n
a
n
c
e
L
N
R
-
B
l
u
e
H
e
r
o
n
(
B
l
o
c
k
1
)
-
O
v
e
r
l
a
y
p
r
o
j
e
c
t
c
l
o
s
e
ou
t
c
o
s
t
s
En
g
i
n
e
e
r
i
n
g
t
e
c
h
n
i
c
a
l
r
e
v
i
e
w
o
f
e
x
i
s
t
i
n
g
p
a
v
e
d
r
o
a
d
c
o
m
p
l
e
t
e
i
n
20
2
4
,
e
s
t
i
m
a
t
e
b
a
s
e
d
o
n
e
n
g
i
n
e
e
r
e
d
d
e
s
i
g
n
r
e
c
o
m
m
e
n
d
a
t
i
o
n
s
t
o
pr
e
s
e
r
v
e
t
h
e
o
r
i
g
i
n
a
l
i
n
v
e
s
t
m
e
n
t
a
n
d
e
x
t
e
n
d
t
h
e
u
s
e
f
u
l
l
i
f
e
o
f
t
h
e
ro
a
d
.
M
i
n
o
r
s
i
t
e
r
e
s
t
o
r
a
t
i
o
n
w
o
r
k
a
n
d
p
r
o
j
e
c
t
c
l
o
s
e
o
u
t
c
o
s
t
s
i
n
20
2
6
.
50
,
0
0
0
5
0
,
0
0
0
-
32
6
0
-
0
1
4
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ma
i
n
t
e
n
a
n
c
e
L
N
R
-
W
h
i
t
e
P
e
l
i
c
a
n
(
B
l
o
c
k
4)
-
O
v
e
r
l
a
y
p
r
o
j
e
c
t
c
l
o
s
e
ou
t
c
o
s
t
s
En
g
i
n
e
e
r
i
n
g
t
e
c
h
n
i
c
a
l
r
e
v
i
e
w
o
f
e
x
i
s
t
i
n
g
p
a
v
e
d
r
o
a
d
c
o
m
p
l
e
t
e
i
n
20
2
4
,
e
s
t
i
m
a
t
e
b
a
s
e
d
o
n
e
n
g
i
n
e
e
r
e
d
d
e
s
i
g
n
r
e
c
o
m
m
e
n
d
a
t
i
o
n
s
t
o
pr
e
s
e
r
v
e
t
h
e
o
r
i
g
i
n
a
l
i
n
v
e
s
t
m
e
n
t
a
n
d
e
x
t
e
n
d
t
h
e
u
s
e
f
u
l
l
i
f
e
o
f
t
h
e
ro
a
d
.
M
i
n
o
r
s
i
t
e
r
e
s
t
o
r
a
t
i
o
n
w
o
r
k
a
n
d
p
r
o
j
e
c
t
c
l
o
s
e
o
u
t
c
o
s
t
s
i
n
20
2
6
.
50
,
0
0
0
5
0
,
0
0
0
-
32
6
0
-
0
1
4
4
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ne
w
T
W
P
R
D
1
9
2
N
&
H
W
Y
8
7
3
In
t
e
r
s
e
c
t
i
o
n
Im
p
r
o
v
e
m
e
n
t
s
-
S
T
I
P
Su
p
p
o
r
t
e
d
Im
p
r
o
v
e
m
e
n
t
s
a
s
p
e
r
O
c
t
o
b
e
r
2
0
2
3
J
B
S
A
c
c
e
s
s
F
e
a
s
i
b
i
l
i
t
y
R
e
p
o
r
t
co
m
p
l
e
t
e
d
b
y
I
S
L
E
n
g
i
n
e
e
r
i
n
g
a
n
d
L
a
n
d
S
e
r
v
i
c
e
s
L
t
d
.
C
o
n
s
t
r
u
c
t
i
n
g
a n
e
w
p
a
r
k
i
n
g
l
o
t
a
c
c
e
s
s
r
o
a
d
w
i
l
l
g
r
e
a
t
l
y
r
e
d
u
c
e
t
h
e
e
x
t
e
n
t
a
n
d
du
r
a
t
i
o
n
o
f
q
u
e
u
i
n
g
a
t
t
h
e
J
B
S
C
a
n
a
d
a
f
a
c
i
l
i
t
y
.
1,2
0
0
,
0
0
0
1
,
2
0
0
,
0
0
0
-
32
6
0
-
0
1
4
6
L
a
n
d
-
G
e
n
e
r
a
l
la
n
d
Ne
w
L
N
R
S
t
o
r
m
P
o
n
d
C
-
2
2
6
/
2
4
S
t
o
r
m
w
a
t
e
r
m
a
n
a
g
e
m
e
n
t
1
1
0
,
8
7
5
1
1
0
,
8
7
5
-
32
6
0
-
0
1
4
7
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ne
w
P
a
v
i
n
g
R
R
1
4
5
(
C
i
t
y
L
i
m
i
t
s
No
r
t
h
t
o
E
x
i
s
t
i
n
g
E
n
d
o
f
As
p
h
a
l
t
a
t
B
o
w
S
l
o
p
e
)
Pa
v
i
n
g
t
h
i
s
1
.
1
0
k
m
r
o
a
d
w
o
u
l
d
e
x
t
e
n
d
t
h
e
e
x
i
s
t
i
n
g
p
a
v
e
m
e
n
t
fr
o
m
t
h
e
C
i
t
y
o
f
B
r
o
o
k
s
n
o
r
t
h
t
o
t
h
e
B
o
w
S
l
o
p
e
S
h
i
p
p
i
n
g
As
s
o
c
i
a
t
i
o
n
p
r
o
p
e
r
t
y
,
c
r
e
a
t
i
n
g
a
c
o
n
t
i
n
u
o
u
s
p
a
v
e
d
c
o
n
n
e
c
t
o
r
be
t
w
e
e
n
t
h
e
C
i
t
y
a
n
d
n
e
a
r
b
y
C
o
u
n
t
y
c
o
m
m
e
r
c
i
a
l
a
n
d
i
n
d
u
s
t
r
i
a
l
su
b
d
i
v
i
s
i
o
n
s
.
T
h
e
p
r
o
j
e
c
t
i
n
v
o
l
v
e
s
s
u
b
g
r
a
d
e
p
r
e
p
a
r
a
t
i
o
n
,
b
a
s
e
co
n
s
t
r
u
c
t
i
o
n
,
a
n
d
p
a
v
i
n
g
.
T
h
i
s
i
m
p
r
o
v
e
m
e
n
t
w
o
u
l
d
p
r
o
v
i
d
e
a
sm
o
o
t
h
e
r
,
s
a
f
e
r
d
r
i
v
i
n
g
s
u
r
f
a
c
e
f
o
r
c
o
m
m
u
t
e
r
s
,
e
n
h
a
n
c
e
a
c
c
e
s
s
t
o
em
p
l
o
y
m
e
n
t
a
r
e
a
s
,
a
n
d
r
e
d
u
c
e
m
a
i
n
t
e
n
a
n
c
e
d
e
m
a
n
d
s
o
n
m
o
t
o
r
gr
a
d
e
r
s
,
a
l
l
o
w
i
n
g
r
e
s
o
u
r
c
e
s
t
o
b
e
r
e
d
i
r
e
c
t
e
d
t
o
o
t
h
e
r
r
u
r
a
l
r
o
a
d
ne
e
d
s
.
1,7
0
0
,
0
0
0
1
,
7
0
0
,
0
0
0
-
32
6
0
-
0
1
4
8
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ne
w
P
a
v
i
n
g
R
R
1
5
0
(
C
i
t
y
L
i
m
i
t
s
So
u
t
h
t
o
T
R
1
4
5
S
i
l
v
e
r
Sa
g
e
R
o
a
d
)
Pa
v
i
n
g
t
h
i
s
0
.
8
5
k
m
r
o
a
d
w
o
u
l
d
e
x
t
e
n
d
t
h
e
e
x
i
s
t
i
n
g
p
a
v
e
m
e
n
t
fr
o
m
t
h
e
C
i
t
y
o
f
B
r
o
o
k
s
s
o
u
t
h
t
o
T
R
1
8
4
(
S
i
l
v
e
r
S
a
g
e
R
o
a
d
)
,
cr
e
a
t
i
n
g
a
c
o
n
t
i
n
u
o
u
s
p
a
v
e
d
c
o
n
n
e
c
t
o
r
b
e
t
w
e
e
n
t
h
e
C
i
t
y
a
n
d
ne
a
r
b
y
C
o
u
n
t
y
c
o
m
m
e
r
c
i
a
l
a
n
d
i
n
d
u
s
t
r
i
a
l
s
u
b
d
i
v
i
s
i
o
n
s
.
T
h
e
pr
o
j
e
c
t
i
n
v
o
l
v
e
s
s
u
b
g
r
a
d
e
p
r
e
p
a
r
a
t
i
o
n
,
b
a
s
e
c
o
n
s
t
r
u
c
t
i
o
n
,
a
n
d
pa
v
i
n
g
.
T
h
i
s
i
m
p
r
o
v
e
m
e
n
t
w
o
u
l
d
p
r
o
v
i
d
e
a
s
m
o
o
t
h
e
r
,
s
a
f
e
r
dr
i
v
i
n
g
s
u
r
f
a
c
e
f
o
r
c
o
m
m
u
t
e
r
s
,
e
n
h
a
n
c
e
a
c
c
e
s
s
t
o
e
m
p
l
o
y
m
e
n
t
ar
e
a
s
,
a
n
d
r
e
d
u
c
e
m
a
i
n
t
e
n
a
n
c
e
d
e
m
a
n
d
s
o
n
m
o
t
o
r
g
r
a
d
e
r
s
,
all
o
w
i
n
g
r
e
s
o
u
r
c
e
s
t
o
b
e
r
e
d
i
r
e
c
t
e
d
t
o
o
t
h
e
r
r
u
r
a
l
r
o
a
d
n
e
e
d
s
.
75
0
,
0
0
0
7
5
0
,
0
0
0
-
32
6
0
-
0
1
4
9
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ne
w
P
a
v
i
n
g
T
R
1
8
2
(
H
w
y
8
7
3
We
s
t
t
o
R
R
1
4
5
)
Pa
v
i
n
g
t
h
i
s
1
.
6
0
k
m
r
o
a
d
w
o
u
l
d
p
r
o
v
i
d
e
a
p
a
v
e
d
c
o
n
n
e
c
t
i
o
n
be
t
w
e
e
n
R
R
1
4
5
a
n
d
H
W
Y
8
7
3
,
c
r
e
a
t
i
n
g
a
c
o
n
t
i
n
u
o
u
s
p
a
v
e
d
co
n
n
e
c
t
o
r
.
T
h
i
s
r
o
a
d
i
s
h
i
g
h
l
y
u
s
e
d
b
y
m
o
t
o
r
i
s
t
s
a
n
d
r
e
q
u
i
r
e
s
fr
e
q
u
e
n
t
m
a
i
n
t
e
n
a
n
c
e
.
T
h
e
p
r
o
j
e
c
t
i
n
v
o
l
v
e
s
l
a
n
d
a
c
q
u
i
s
i
t
i
o
n
,
su
b
g
r
a
d
e
p
r
e
p
a
r
a
t
i
o
n
,
b
a
s
e
c
o
n
s
t
r
u
c
t
i
o
n
,
a
n
d
p
a
v
i
n
g
.
T
h
i
s
im
p
r
o
v
e
m
e
n
t
w
o
u
l
d
p
r
o
v
i
d
e
a
s
m
o
o
t
h
e
r
,
s
a
f
e
r
d
r
i
v
i
n
g
s
u
r
f
a
c
e
f
o
r
co
m
m
u
t
e
r
s
,
e
n
h
a
n
c
e
a
c
c
e
s
s
t
o
e
a
s
t
C
i
t
y
o
f
B
r
o
o
k
s
a
n
d
s
o
u
t
h
t
o
Ki
n
b
r
o
o
k
I
s
l
a
n
d
P
r
o
v
i
n
c
i
a
l
P
a
r
k
a
n
d
b
e
y
o
n
d
f
o
r
c
o
m
m
u
t
e
r
s
.
Pa
v
i
n
g
t
h
i
s
r
o
a
d
w
o
u
l
d
a
l
s
o
r
e
d
u
c
e
m
a
i
n
t
e
n
a
n
c
e
d
e
m
a
n
d
s
o
n
mo
t
o
r
g
r
a
d
e
r
s
,
a
l
l
o
w
i
n
g
r
e
s
o
u
r
c
e
s
t
o
b
e
r
e
d
i
r
e
c
t
e
d
t
o
o
t
h
e
r
r
u
r
a
l
ro
a
d
n
e
e
d
s
.
An
o
t
h
e
r
b
e
n
e
f
i
t
C
o
u
n
c
i
l
s
h
o
u
l
d
c
o
n
s
i
d
e
r
i
s
i
t
i
s
g
o
o
d
t
i
m
i
n
g
w
i
t
h
th
e
P
r
o
v
i
n
c
i
a
l
G
o
v
e
r
n
m
e
n
t
–
A
l
b
e
r
t
a
T
r
a
n
s
p
o
r
t
a
t
i
o
n
c
o
m
m
i
t
t
e
d
to
H
W
Y
8
7
3
w
i
d
e
n
i
n
g
a
n
d
o
v
e
r
l
a
y
i
n
2
0
2
6
.
1,8
5
0
,
0
0
0
1
,
8
5
0
,
0
0
0
-
32
6
0
-
0
1
5
1
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ne
w
P
a
v
i
n
g
W
e
s
t
l
a
n
d
A
c
r
e
s
En
t
r
a
n
c
e
Pa
v
i
n
g
0
.
1
5
k
m
o
f
t
h
i
s
a
c
c
e
s
s
t
o
t
h
e
m
u
l
t
i
-
l
o
t
r
e
s
i
d
e
n
t
i
a
l
su
b
d
i
v
i
s
i
o
n
w
o
u
l
d
p
r
o
v
i
d
e
a
s
m
o
o
t
h
e
r
,
s
a
f
e
r
d
r
i
v
i
n
g
s
u
r
f
a
c
e
f
o
r
co
m
m
u
t
e
r
s
,
e
n
h
a
n
c
e
a
c
c
e
s
s
,
a
n
d
r
e
d
u
c
e
m
a
i
n
t
e
n
a
n
c
e
d
e
m
a
n
d
s
on
m
o
t
o
r
g
r
a
d
e
r
s
,
a
l
l
o
w
i
n
g
r
e
s
o
u
r
c
e
s
t
o
b
e
r
e
d
i
r
e
c
t
e
d
t
o
o
t
h
e
r
ru
r
a
l
r
o
a
d
n
e
e
d
s
.
Th
i
s
a
c
c
e
s
s
,
l
i
k
e
t
h
a
t
o
f
M
a
r
t
i
n
I
n
d
u
s
t
r
i
a
l
S
u
b
d
i
v
i
s
i
o
n
,
i
s
h
i
g
h
l
y
ut
i
l
i
z
e
d
a
s
i
t
i
s
t
h
e
o
n
l
y
a
c
c
e
s
s
t
o
t
h
e
m
u
l
t
i
-
l
o
t
s
u
b
d
i
v
i
s
i
o
n
a
n
d
re
q
u
i
r
e
s
a
b
o
v
e
a
v
e
r
a
g
e
m
a
i
n
t
e
n
a
n
c
e
.
30
0
,
0
0
0
3
0
0
,
0
0
0
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 86
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
32
6
0
-
0
1
5
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ne
w
N
e
w
G
e
m
(
B
a
l
l
a
s
t
)
P
i
t
Ro
a
d
C
o
n
s
t
r
u
c
t
i
o
n
A r
e
d
u
c
t
i
o
n
i
n
t
r
a
n
s
p
o
r
t
a
t
i
o
n
c
o
s
t
s
t
o
m
o
v
e
a
g
g
r
e
g
a
t
e
th
r
o
u
g
h
o
u
t
t
h
e
C
o
u
n
t
y
c
a
n
b
e
r
e
c
o
v
e
r
e
d
w
i
t
h
a
n
i
n
v
e
s
t
m
e
n
t
i
n
a
tr
u
c
k
i
n
g
r
o
u
t
e
t
h
a
t
i
s
s
h
o
r
t
e
r
t
h
a
n
t
h
e
c
u
r
r
e
n
t
r
o
u
t
e
u
t
i
l
i
z
e
d
,
a
s
hig
h
l
i
g
h
t
e
d
i
n
a
F
e
a
s
i
b
i
l
i
t
y
A
s
s
e
s
s
m
e
n
t
a
n
d
G
e
o
t
e
c
h
n
i
c
a
l
As
s
e
s
s
m
e
n
t
c
o
m
p
l
e
t
e
d
b
y
A
d
m
i
n
i
s
t
r
a
t
i
o
n
i
n
2
0
2
4
/
2
5
.
4,5
2
9
,
0
4
2
4
,
5
2
9
,
0
4
2
-
32
7
0
-
0
0
0
1
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
D
i
r
e
c
t
o
r
of
M
u
n
i
c
i
p
a
l
S
e
r
v
i
c
e
s
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
32
7
0
-
0
0
0
2
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
Ma
n
a
g
e
r
o
f
O
p
e
r
a
t
i
o
n
s
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
32
7
0
-
0
0
0
3
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
Ma
n
a
g
e
r
o
f
P
l
a
n
n
i
n
g
,
De
v
e
l
o
p
m
e
n
t
&
En
g
i
n
e
e
r
i
n
g
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
32
7
0
-
0
0
0
4
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
En
g
i
n
e
e
r
i
n
g
T
e
c
h
n
o
l
o
g
i
s
t
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
32
7
0
-
0
0
0
5
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
Ap
p
r
o
v
a
l
s
O
f
f
i
c
e
r
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
32
7
0
-
0
0
0
6
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
En
g
i
n
e
e
r
i
n
g
S
u
p
e
r
v
i
s
o
r
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
6
6
,
7
7
5
5
6
,
7
5
9
1
0
,
0
1
6
-
70
9
1
9
-
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
0
9
1
9
-
1
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
.
4
5
0
,
5
0
0
4
5
0
,
5
0
0
-
71
3
6
6
-
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
1
3
6
6
-
1
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
2
0
2
1
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
fr
o
m
R
o
s
e
k
e
E
n
g
i
n
e
e
r
i
n
g
L
t
d
.
1,0
0
2
,
0
0
0
1
,
0
0
2
,
0
0
0
-
71
8
5
8
-
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
1
8
5
8
-
1
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
2
0
2
1
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
fr
o
m
R
o
s
e
k
e
E
n
g
i
n
e
e
r
i
n
g
L
t
d
.
1,1
0
3
,
5
7
5
1
,
1
0
3
,
5
7
5
-
77
5
7
7
-
3
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
7
5
7
7
-
2
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
2
0
2
1
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
fr
o
m
R
o
s
e
k
e
E
n
g
i
n
e
e
r
i
n
g
L
t
d
.
56
,
5
0
0
5
6
,
5
0
0
-
78
8
7
4
-
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
8
8
7
4
-
1
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
2
0
2
1
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
fr
o
m
R
o
s
e
k
e
E
n
g
i
n
e
e
r
i
n
g
L
t
d
.
35
0
,
5
0
0
3
5
0
,
5
0
0
-
79
9
5
1
-
2
R
o
a
d
w
a
y
S
y
s
t
e
m
-
B
r
i
d
g
e
s
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
B
r
i
d
g
e
F
i
l
e
7
9
9
5
1
-
1
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
y
e
a
r
b
a
s
e
d
o
n
2
0
2
1
i
n
s
p
e
c
t
i
o
n
r
e
p
o
r
t
s
fr
o
m
R
o
s
e
k
e
E
n
g
i
n
e
e
r
i
n
g
L
t
d
.
56
,
5
0
0
5
6
,
5
0
0
-
80
4
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
r
a
i
l
e
r
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
8
0
4
-
2
0
1
5
-
1
4
Ft
.
B
u
m
p
e
r
P
u
l
l
D
u
m
p
Tr
a
i
l
e
En
d
o
f
u
s
e
f
u
l
l
i
f
e
2
0
,
0
0
0
20
,
0
0
0
-
85
1
-
2
0
2
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
At
t
a
c
h
m
e
n
t
s
Ne
w
Tw
o
T
o
n
C
h
i
p
p
e
r
B
o
x
su
b
f
r
a
m
e
Th
e
O
p
e
r
a
t
i
o
n
s
D
e
p
a
r
t
m
e
n
t
,
w
i
t
h
a
p
p
r
o
v
a
l
t
o
p
r
o
c
e
e
d
w
i
t
h
re
p
l
a
c
e
m
e
n
t
o
f
f
l
e
e
t
w
i
t
h
t
h
e
i
n
c
l
u
s
i
o
n
o
f
h
o
i
s
t
s
y
s
t
e
m
s
,
p
r
o
p
o
s
e
s
to
i
m
p
r
o
v
e
o
p
e
r
a
t
i
o
n
a
l
e
f
f
i
c
i
e
n
c
y
b
y
h
a
v
i
n
g
a
s
u
b
f
r
a
m
e
co
n
s
t
r
u
c
t
e
d
t
o
f
i
t
t
h
e
e
x
i
s
t
i
n
g
C
h
i
p
p
e
r
B
o
x
t
o
a
l
l
o
w
f
o
r
t
h
e
S
w
i
t
c
h
N G
o
v
e
h
i
c
l
e
h
o
i
s
t
s
y
s
t
e
m
t
o
w
o
r
k
.
5,
0
0
0
5,0
0
0
-
85
2
-
2
0
2
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
At
t
a
c
h
m
e
n
t
s
Ne
w
Ne
w
F
l
a
t
b
e
d
D
e
c
k
T
h
e
O
p
e
r
a
t
i
o
n
s
D
e
p
a
r
t
m
e
n
t
,
w
i
t
h
a
p
p
r
o
v
a
l
t
o
p
r
o
c
e
e
d
w
i
t
h
re
p
l
a
c
e
m
e
n
t
o
f
f
l
e
e
t
w
i
t
h
t
h
e
i
n
c
l
u
s
i
o
n
o
f
h
o
i
s
t
s
y
s
t
e
m
s
,
p
r
o
p
o
s
e
s
to
i
m
p
r
o
v
e
o
p
e
r
a
t
i
o
n
a
l
e
f
f
i
c
i
e
n
c
y
b
y
p
u
r
c
h
a
s
i
n
g
a
n
e
w
F
l
a
t
b
e
d
De
c
k
t
o
a
l
l
o
w
f
o
r
t
h
e
S
w
i
t
c
h
N
G
o
v
e
h
i
c
l
e
h
o
i
s
t
s
y
s
t
e
m
t
o
w
o
r
k
.
6,
0
0
0
6,0
0
0
-
85
3
-
2
0
2
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
At
t
a
c
h
m
e
n
t
s
Ne
w
Fla
t
b
e
d
D
e
c
k
f
o
r
M
e
s
s
a
g
e
Bo
a
r
d
a
n
d
C
o
n
s
t
r
u
c
t
i
o
n
Sig
n
s
Th
e
O
p
e
r
a
t
i
o
n
s
D
e
p
a
r
t
m
e
n
t
,
w
i
t
h
a
p
p
r
o
v
a
l
t
o
p
r
o
c
e
e
d
w
i
t
h
re
p
l
a
c
e
m
e
n
t
o
f
f
l
e
e
t
w
i
t
h
t
h
e
i
n
c
l
u
s
i
o
n
o
f
h
o
i
s
t
s
y
s
t
e
m
s
,
p
r
o
p
o
s
e
s
to
i
m
p
r
o
v
e
o
p
e
r
a
t
i
o
n
a
l
e
f
f
i
c
i
e
n
c
y
b
y
p
u
r
c
h
a
s
i
n
g
a
n
e
w
F
l
a
t
b
e
d
De
c
k
t
o
a
l
l
o
w
f
o
r
t
h
e
S
w
i
t
c
h
N
G
o
v
e
h
i
c
l
e
h
o
i
s
t
s
y
s
t
e
m
t
o
w
o
r
k
.
7,
0
0
0
7,0
0
0
-
B1
5
-
0
0
0
0
4
L
a
n
d
I
m
p
r
o
v
e
m
e
n
t
s
-
A
s
p
h
a
l
t
Pa
t
h
s
Ne
w
La
k
e
N
e
w
e
l
l
R
e
s
o
r
t
Pa
t
h
w
a
y
C-
2
5
4
/
2
3
A
p
p
r
o
v
e
d
f
u
n
d
i
n
g
/
p
r
o
j
e
c
t
f
o
r
a
p
a
v
e
d
p
a
t
h
w
a
y
co
n
n
e
c
t
i
n
g
L
a
k
e
N
e
w
e
l
l
R
e
s
o
r
t
t
o
t
h
e
K
i
n
b
r
o
o
k
C
o
n
n
e
c
t
i
o
n
Pa
t
h
w
a
y
.
50
3
,
5
0
0
37
2
,
0
1
2
13
1
,
4
8
8
-
CO
N
T
0
0
1
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ma
i
n
t
e
n
a
n
c
e
G
r
a
v
e
l
r
o
a
d
c
o
n
s
t
r
u
c
t
i
o
n
G
r
a
v
e
l
r
o
a
d
r
e
c
o
n
s
t
r
u
c
t
i
o
n
p
r
i
o
r
i
t
i
e
s
t
o
b
e
s
e
t
b
y
2
0
2
3
R
o
a
d
St
u
d
y
.
40
0
,
0
0
0
40
0
,
0
0
0
E2
-
0
0
2
0
3
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ma
i
n
t
e
n
a
n
c
e
R
R
1
4
3
f
r
o
m
T
R
1
9
2
t
o
TR
1
9
3
Gr
a
v
e
l
r
o
a
d
r
e
c
o
n
s
t
r
u
c
t
i
o
n
p
r
i
o
r
i
t
i
e
s
t
o
b
e
s
e
t
b
y
2
0
2
3
R
o
a
d
St
u
d
y
.
75
0
,
0
0
0
75
0
,
0
0
0
-
E2
-
0
0
2
0
5
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Ma
i
n
t
e
n
a
n
c
e
T
R
1
9
4
f
r
o
m
R
R
1
4
5
t
o
HW
Y
1
Gr
a
v
e
l
r
o
a
d
r
e
c
o
n
s
t
r
u
c
t
i
o
n
p
r
i
o
r
i
t
i
e
s
t
o
b
e
s
e
t
b
y
2
0
2
3
R
o
a
d
St
u
d
y
.
90
0
,
0
0
0
90
0
,
0
0
0
-
E2
-
0
0
2
0
7
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Up
g
r
a
d
e
T
R
1
8
4
(
R
R
1
6
4
t
o
R
R
1
7
1
)
Sh
o
u
l
d
e
r
P
u
l
l
Co
s
t
t
o
s
h
o
u
l
d
e
r
p
u
l
l
r
o
a
d
a
s
p
e
r
2
0
2
5
G
r
a
v
e
l
R
o
a
d
S
t
u
d
y
.
75
,
0
0
0
75
,
0
0
0
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 87
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
E2
-
0
0
2
0
8
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Up
g
r
a
d
e
R
R
1
7
1
(
T
R
1
8
2
t
o
T
R
1
8
4
)
Sh
o
u
l
d
e
r
P
u
l
l
Co
s
t
t
o
s
h
o
u
l
d
e
r
p
u
l
l
r
o
a
d
a
s
p
e
r
2
0
2
5
G
r
a
v
e
l
R
o
a
d
S
t
u
d
y
.
5
0
,
0
0
0
5
0
,
0
0
0
-
E2
-
0
0
2
0
9
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
Gr
a
v
e
l
Up
g
r
a
d
e
R
R
1
5
0
(
T
R
1
9
4
t
o
T
R
2
0
0
)
Re
c
o
n
s
t
r
u
c
t
i
o
n
&
St
a
b
i
l
i
z
a
t
i
o
n
Co
s
t
t
o
r
e
c
o
n
s
t
r
u
c
t
c
r
o
s
s
s
e
c
t
i
o
n
a
n
d
s
t
a
b
i
l
i
z
e
r
o
a
d
a
s
p
e
r
2
0
2
5
Gr
a
v
e
l
R
o
a
d
S
t
u
d
y
.
1,4
0
0
,
0
0
0
1,
4
0
0
,
0
0
0
OV
E
R
L
A
Y
4
5
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ma
i
n
t
e
n
a
n
c
e
L
N
R
-
K
i
n
g
f
i
s
h
e
r
B
a
y
(B
l
o
c
k
3
)
-
O
v
e
r
l
a
y
Ma
i
n
t
a
i
n
i
n
g
p
a
v
e
d
s
u
r
f
a
c
e
a
s
r
e
q
u
i
r
e
d
.
5
0
,
0
0
0
5
0
,
0
0
0
-
OV
E
R
L
A
Y
4
6
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Ma
i
n
t
e
n
a
n
c
e
L
N
R
-
S
a
n
d
p
i
p
e
r
E
s
t
a
t
e
s
(B
l
o
c
k
5
)
-
O
v
e
r
l
a
y
Ma
i
n
t
a
i
n
i
n
g
p
a
v
e
d
s
u
r
f
a
c
e
a
s
r
e
q
u
i
r
e
d
.
5
0
,
0
0
0
5
0
,
0
0
0
-
PA
V
E
P
L
A
N
0
1
R
o
a
d
w
a
y
S
y
s
t
e
m
-
R
o
a
d
s
-
A
C
P
-
Ho
t
M
i
x
Up
g
r
a
d
e
P
a
v
i
n
g
H
W
Y
1
A
(
H
W
Y
8
7
5
to
H
W
Y
8
7
6
)
As
p
e
r
p
a
v
i
n
g
p
l
a
n
-
e
s
t
.
T
B
D
1
2
0
,
0
0
0
1
2
0
,
0
0
0
-
41
-
W
A
T
E
R
-
41
6
0
-
0
0
4
2
W
a
t
e
r
S
y
s
t
e
m
-
D
i
s
t
r
i
b
u
t
i
o
n
Sy
s
t
e
m
-
Ma
i
n
s
Ne
w
Ru
r
a
l
W
a
t
e
r
P
r
o
j
e
c
t
-
Ph
a
s
e
2
-
L
G
F
F
s
u
p
p
o
r
t
e
d
Wa
t
e
r
s
a
f
e
t
y
a
n
d
s
e
c
u
r
i
t
y
f
o
r
C
o
u
n
t
y
r
e
s
i
d
e
n
t
s
w
h
o
a
r
e
n
o
t
cu
r
r
e
n
t
l
y
s
e
r
v
i
c
e
d
b
y
t
h
e
r
u
r
a
l
w
a
t
e
r
s
y
s
t
e
m
.
25
,
0
0
0
25
,
0
0
0
-
41
6
0
-
0
0
4
3
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
R
o
l
l
i
n
g
H
i
l
l
s
M
o
n
i
t
o
r
i
n
g
&
Te
s
t
i
n
g
E
q
u
i
p
m
e
n
t
On
l
i
n
e
a
n
a
l
y
z
e
r
s
t
h
a
t
h
a
v
e
b
e
e
n
i
d
e
n
t
i
f
i
e
d
b
y
N
e
w
e
l
l
R
e
g
i
o
n
a
l
Se
r
v
i
c
e
s
C
o
r
p
o
r
a
t
i
o
n
t
h
a
t
s
h
o
u
l
d
b
e
r
e
p
l
a
c
e
d
a
s
t
h
e
y
a
r
e
r
e
a
c
h
i
n
g
en
d
o
f
l
i
f
e
.
10
,
0
0
0
10
,
0
0
0
-
41
6
0
-
0
0
4
4
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
S
c
a
n
d
i
a
M
o
n
i
t
o
r
i
n
g
&
Te
s
t
i
n
g
E
q
u
i
p
m
e
n
t
On
l
i
n
e
a
n
a
l
y
z
e
r
s
t
h
a
t
h
a
v
e
b
e
e
n
i
d
e
n
t
i
f
i
e
d
b
y
N
e
w
e
l
l
R
e
g
i
o
n
a
l
Se
r
v
i
c
e
s
C
o
r
p
o
r
a
t
i
o
n
t
h
a
t
s
h
o
u
l
d
b
e
r
e
p
l
a
c
e
d
a
s
t
h
e
y
a
r
e
r
e
a
c
h
i
n
g
en
d
o
f
l
i
f
e
.
10
,
0
0
0
10
,
0
0
0
-
41
6
0
-
0
0
4
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
C
o
m
p
u
t
e
r
Sy
s
t
e
m
s
-
Ha
r
d
w
a
r
e
Re
p
l
a
c
e
m
e
n
t
R
a
i
n
i
e
r
M
o
n
i
t
o
r
i
n
g
&
Te
s
t
i
n
g
E
q
u
i
p
m
e
n
t
On
l
i
n
e
a
n
a
l
y
z
e
r
s
t
h
a
t
h
a
v
e
b
e
e
n
i
d
e
n
t
i
f
i
e
d
b
y
N
e
w
e
l
l
R
e
g
i
o
n
a
l
Se
r
v
i
c
e
s
C
o
r
p
o
r
a
t
i
o
n
t
h
a
t
s
h
o
u
l
d
b
e
r
e
p
l
a
c
e
d
a
s
t
h
e
y
a
r
e
r
e
a
c
h
i
n
g
en
d
o
f
l
i
f
e
.
10
,
0
0
0
10
,
0
0
0
-
42
-
W
A
S
T
E
W
A
T
E
R
-
G2
-
0
0
0
0
5
W
a
s
t
e
w
a
t
e
r
S
y
s
t
e
m
-
P
u
m
p
,
L
i
f
t
&
Tr
a
n
s
f
e
r
s
Ma
i
n
t
e
n
a
n
c
e
L
a
k
e
N
e
w
e
l
l
R
e
s
o
r
t
L
i
f
t
St
a
t
i
o
n
R
e
p
a
i
r
s
-
C
C
B
F
su
p
p
o
r
t
e
d
MP
E
E
n
g
i
n
e
e
r
i
n
g
S
a
n
i
t
a
r
y
L
i
f
t
S
t
a
t
i
o
n
A
s
s
e
s
s
m
e
n
t
Re
c
o
m
m
e
n
d
a
t
i
o
n
s
.
F
u
l
l
r
e
p
l
a
c
e
m
e
n
t
c
o
s
t
e
s
t
i
m
a
t
e
d
a
t
$1
,
3
3
6
,
0
0
0
.
0
0
42
3
,
0
0
0
42
3
,
0
0
0
-
G3
-
0
0
0
1
0
W
a
s
t
e
w
a
t
e
r
S
y
s
t
e
m
-
L
a
g
o
o
n
-
wa
s
t
e
w
a
t
e
r
Ma
i
n
t
e
n
a
n
c
e
T
i
l
l
e
y
L
a
g
o
o
n
D
e
-
S
l
u
d
g
i
n
g
C-3
0
/
2
4
Slu
d
g
e
s
u
r
v
ey
o
f
T
i
l
l
e
y
l
a
g
o
o
n
s
w
a
s
c
o
m
p
l
e
t
e
d
b
y
L
a
m
b
o
u
r
n
e
En
v
i
r
o
n
m
e
n
t
a
l
i
n
2
0
2
3
.
T
h
e
p
r
i
m
a
r
y
c
e
l
l
s
1
a
n
d
2
a
s
w
e
l
l
a
s
c
e
l
l
5
ar
e
q
u
i
t
e
f
u
l
l
a
n
d
d
e
s
l
u
d
g
i
n
g
s
h
o
u
l
d
b
e
c
o
n
s
i
d
e
r
e
d
.
C
l
e
a
n
i
n
g
o
f
ce
l
l
s
3
a
n
d
4
m
a
y
i
m
p
r
o
v
e
e
f
f
l
u
e
n
t
q
u
a
l
i
t
y
g
o
i
n
g
i
n
t
o
c
e
l
l
5
a
n
d
re
d
u
c
e
s
o
l
i
d
s
t
r
a
n
s
f
e
r
t
o
t
h
e
l
a
r
g
e
r
c
e
l
l
s
.
B
e
c
a
u
s
e
t
h
e
s
l
u
d
g
e
pa
s
s
e
d
A
l
b
e
r
t
a
E
n
v
i
r
o
n
m
e
n
t
l
a
n
d
s
p
r
e
a
d
i
n
g
c
r
i
t
e
r
i
a
,
t
h
e
m
a
t
e
r
i
a
l
fr
o
m
a
l
l
5
o
f
t
h
e
c
e
l
l
s
m
e
n
t
i
o
n
e
d
w
o
u
l
d
b
e
s
u
i
t
a
b
l
e
f
o
r
l
a
n
d
ap
p
l
i
c
a
on
.
Th
e
r
e
i
s
d
e
b
r
i
s
i
n
t
h
e
a
n
a
e
r
o
b
i
c
c
e
l
l
s
,
w
h
i
c
h
m
a
y
r
e
q
u
i
r
e
t
h
e
sl
u
d
g
e
t
o
b
e
s
c
r
e
e
n
e
d
d
e
p
e
n
d
i
n
g
o
n
i
t
s
u
l
t
i
m
a
t
e
d
i
s
p
o
s
a
l
l
o
c
a
t
i
o
n
.
De
b
r
i
s
i
n
t
h
e
w
a
s
t
e
w
a
t
e
r
c
e
l
l
s
w
i
l
l
a
l
s
o
s
l
o
w
d
o
w
n
t
h
e
d
e
s
l
u
d
g
i
n
g
an
d
d
e
w
a
t
e
r
i
n
g
p
r
o
c
e
s
s
d
u
e
t
o
c
l
o
g
g
i
n
g
o
f
p
u
m
p
s
.
A
s
y
s
t
e
m
t
o
re
m
o
v
e
g
a
r
b
a
g
e
f
r
o
m
t
h
e
w
a
s
t
e
w
a
t
e
r
s
t
r
e
a
m
p
r
i
o
r
t
o
e
n
t
e
r
i
n
g
th
e
l
a
g
o
o
n
i
s
a
d
v
i
s
a
b
l
e
.
16
0
,
0
0
0
16
0
,
0
0
0
-
62
-
A
G
R
I
C
U
L
T
U
R
A
L
S
E
R
V
I
C
E
S
-
30
0
-
2
0
2
6
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
0
0
-
2
0
1
4
-
Do
d
g
e
R
a
m
1
5
0
0
S
t
C
r
e
w
Ca
b
4
X
4
En
d
o
f
u
s
e
f
u
l
l
i
f
e
45
,
0
0
0
45
,
0
0
0
-
31
4
-
2
0
2
6
V
e
h
i
c
l
e
s
-
3
/
4
t
o
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
1
4
-
2
0
1
2
-
Do
d
g
e
2
5
0
0
C
r
e
w
C
a
b
4X
4
En
d
o
f
u
s
e
f
u
l
l
i
f
e
80
,
0
0
0
80
,
0
0
0
-
31
9
-
2
0
2
6
V
e
h
i
c
l
e
s
-
1
t
o
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
1
9
-
2
0
1
8
-
1
to
n
c
r
e
w
c
a
b
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
10
5
,
0
0
0
10
5
,
0
0
0
-
32
5
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
r
a
c
t
o
r
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
2
5
-
2
0
1
8
-
10
5
H
P
t
r
a
c
t
o
r
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
20
0
,
0
0
0
20
0
,
0
0
0
-
33
8
-
2
0
2
6
V
e
h
i
c
l
e
s
-
A
l
l
T
e
r
r
a
i
n
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
3
8
-
2
0
2
0
-
Ca
n
A
m
D
e
f
e
n
d
e
r
6
X
6
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
25
,
0
0
0
25
,
0
0
0
-
34
9
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
u
r
f
Eq
u
i
p
m
e
n
t
Re
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
4
9
-
2
0
1
6
-
De
g
e
l
m
a
n
H
i
t
c
h
(
S
i
d
e
a
r
m
)
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
45
,
9
0
0
45
,
9
0
0
-
35
4
-
2
0
2
5
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
S
p
r
a
y
e
r
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
5
4
-
2
0
0
5
-
Bo
o
m
S
p
r
a
y
e
r
F
o
r
U
n
i
t
30
9
Sc
h
e
d
u
l
e
d
r
e
p
l
a
c
e
m
e
n
t
b
a
s
e
d
o
n
e
s
t
i
m
a
t
e
d
u
s
e
f
u
l
l
i
f
e
.
25
,
0
0
0
25
,
0
0
0
-
COUNTY OF NEWELL | 2026 FINAL BUDGET 88
Di
v
i
s
i
o
n
J
o
b
I
D
A
s
s
e
t
C
a
t
e
g
o
r
y
A
s
s
e
t
T
y
p
e
P
r
o
j
e
c
t
T
y
p
e
D
e
s
c
r
i
p
t
i
o
n
Ju
s
t
i
f
i
c
a
t
i
o
n
20
2
6
B
u
d
g
e
t
P
r
o
c
e
e
d
s
D
e
b
t
/
L
.
I
m
p
G
r
a
n
t
s
R
.
S
u
r
p
l
u
s
T
a
x
e
s
Fu
n
d
i
n
g
S
o
u
r
c
e
36
9
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
T
r
a
i
l
e
r
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
1
2
f
t
t
r
a
i
l
e
r
S
c
h
e
d
u
l
e
r
e
p
l
a
c
e
m
e
n
t
b
a
s
e
d
o
n
e
n
d
o
f
u
s
e
f
u
l
l
i
f
e
.
19
,
8
7
2
19
,
8
7
2
-
39
4
-
2
0
2
6
M
a
c
h
i
n
e
r
y
&
E
q
u
i
p
m
e
n
t
-
R
e
n
t
a
l
R
e
p
l
a
c
e
m
e
n
t
r
e
p
l
a
c
e
u
n
i
t
3
9
4
-
2
0
0
8
-
Co
u
n
t
y
B
B
Q
U
n
i
t
En
d
o
f
u
s
e
f
u
l
l
i
f
e
.
26
,
3
3
5
26
,
3
3
5
-
62
7
0
-
0
0
0
1
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
R
e
p
l
a
c
e
m
e
n
t
R
e
p
l
a
c
e
1
/
2
t
o
n
-
D
i
r
e
c
t
o
r
of
A
g
r
i
c
u
l
t
u
r
a
l
S
e
r
v
i
c
e
s
Un
d
e
r
e
n
t
e
r
p
r
i
s
e
f
l
e
e
t
m
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
66
,
7
7
5
56
,
7
5
9
10
,
0
1
6
-
62
7
0
-
0
0
0
2
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
N
e
w
Ne
w
1
/
2
t
o
n
-
M
a
n
a
g
e
r
o
f
Ag
S
e
r
v
i
c
e
s
Ou
r
c
u
r
r
e
n
t
f
l
e
e
t
i
s
s
u
f
f
i
c
i
e
n
t
f
o
r
t
h
e
c
r
e
w
n
e
e
d
s
.
T
h
e
p
l
a
c
e
w
h
e
r
e
we
f
a
l
l
a
p
a
r
t
i
s
a
c
c
e
s
s
t
o
v
e
h
i
c
l
e
s
f
o
r
s
u
p
e
r
v
i
s
i
o
n
a
n
d
g
e
n
e
r
a
l
u
s
e
.
Wi
t
h
t
h
e
a
d
d
i
t
i
o
n
o
f
m
a
n
a
g
e
m
e
n
t
r
e
s
p
o
n
s
i
b
i
l
i
t
i
e
s
w
e
h
a
v
e
f
o
u
n
d
ou
r
s
e
l
v
e
s
w
i
t
h
o
u
t
C
o
u
n
t
y
s
u
p
p
l
i
e
d
t
r
a
n
s
p
o
r
t
a
t
i
o
n
.
W
e
w
o
u
l
d
a
d
d
th
i
s
u
n
i
t
u
n
d
e
r
t
h
e
E
n
t
e
r
p
r
i
s
e
F
l
e
e
t
M
a
n
a
g
e
m
e
n
t
p
r
o
g
r
a
m
.
66
,
7
7
5
66
,
7
7
5
-
62
7
0
-
0
0
0
3
V
e
h
i
c
l
e
s
-
1
/
2
t
o
n
N
e
w
Ne
w
1
/
2
t
o
n
-
M
a
n
a
g
e
r
o
f
Pa
r
k
s
a
n
d
F
a
c
i
l
i
t
i
e
s
Ad
d
i
t
i
o
n
o
f
a
n
e
w
m
a
n
a
g
e
r
p
o
s
i
t
i
o
n
w
i
l
l
s
t
r
e
t
c
h
t
h
e
f
l
e
e
t
p
r
e
t
t
y
th
i
n
f
o
r
o
v
e
r
s
i
g
h
t
a
n
d
m
a
n
a
g
i
n
g
s
t
a
f
f
.
T
h
i
s
p
o
s
i
t
i
o
n
i
s
r
e
s
p
o
n
s
i
b
l
e
fo
r
P
a
r
k
s
(
E
m
e
r
s
o
n
)
a
n
d
F
a
c
i
l
i
t
i
e
s
(
i
n
c
l
u
d
i
n
g
C
D
C
)
66
,
7
7
5
66
,
7
7
5
-
64
-
E
C
O
N
O
M
I
C
D
E
V
E
L
O
P
M
E
N
T
-
D1
-
0
0
0
2
1
B
u
i
l
d
i
n
g
s
- P
e
r
m
a
n
e
n
t
St
r
u
c
t
u
r
e
s
-
Fr
a
m
e
Ne
w
He
a
l
t
h
c
a
r
e
p
r
o
f
e
s
s
i
o
n
a
l
ho
u
s
i
n
g
5
0
/
5
0
pa
r
t
n
e
r
s
h
i
p
w
i
t
h
C
i
t
y
o
f
Br
o
o
k
s
(
C
-
5
0
/
2
6
)
50
/
5
0
P
a
r
t
n
e
r
s
h
i
p
w
i
t
h
C
i
t
y
o
f
B
r
o
o
k
s
t
o
a
t
t
r
a
c
t
h
e
a
l
t
h
c
a
r
e
pr
o
f
e
s
s
i
o
n
a
l
s
t
o
t
h
e
r
e
g
i
o
n
b
y
p
r
o
v
i
d
i
n
g
s
h
o
r
t
-
t
e
r
m
r
e
s
i
d
e
n
c
e
.
20
0
,
0
0
0
20
0
,
0
0
0
-
72
-
P
A
R
K
S
A
N
D
P
R
O
G
R
A
M
S
-
72
6
0
-
0
0
0
8
L
a
n
d
I
m
p
r
o
v
e
m
e
n
t
s
-
P
l
a
y
g
r
o
u
n
d
St
r
u
c
t
u
r
e
s
Ne
w
Mo
d
u
l
a
r
b
i
k
e
p
u
m
p
t
r
a
c
k
C
o
u
n
c
i
l
s
u
g
g
e
s
t
e
d
a
b
i
k
e
p
u
m
p
t
r
a
c
k
(
i
n
s
t
e
a
d
o
f
a
s
p
l
a
s
h
p
a
d
)
b
e
co
n
s
i
d
e
r
e
d
f
o
r
E
m
e
r
s
o
n
B
r
i
d
g
e
P
a
r
k
C
a
m
p
g
r
o
u
n
d
d
u
r
i
n
g
t
h
e
2
0
2
5
bu
d
g
e
t
r
e
v
i
e
w
a
t
t
h
e
2
0
2
4
-
1
1
-
2
4
r
e
g
u
l
a
r
m
e
e
t
i
n
g
o
f
C
o
u
n
c
i
l
,
wh
i
c
h
w
a
s
r
e
a
f
f
i
r
m
e
d
d
u
r
i
n
g
t
h
e
2
0
2
6
b
u
d
g
e
t
p
l
a
n
n
i
n
g
m
e
e
t
i
n
g
.
16
0
,
0
0
0
16
0
,
0
0
0
-
To
t
a
l
32
,
7
6
2
,
2
6
4
51
0
,
8
3
1
37
2
,
0
1
2
4,6
8
8
,
5
0
0
24
,
3
9
0
,
9
2
1
2,8
0
0
,
0
0
0
COUNTY OF NEWELL | 2026 FINAL BUDGET 89
Appendix II – Financial Plan (MGA 283.1)
SIGNIFICANT FORECAST YEAR ASSUMPTIONS
Forecast year estimates include an assumption that growth in assessed values and adjustments to tax rates will allow
for tax revenue growth of approximately 2.5% in each of the forecast years. One-time operating expenses have been
included in the forecast years where these can reasonably be projected, and a nominal inflation rate of two percent
has been applied to some forecast year expenses. Inflation has not been applied to many expense lines which have
historically remained under budget at year end. Merit increases have been included and an estimated 2% cost-of-
living allowance has been applied to the salaries and wages expense.
COUNTY OF NEWELL | 2026 FINAL BUDGET 90
Appendix III – 10 Year Capital Plan (MGA 283.1)
SIGNIFICANT FORECAST YEAR ASSUMPTIONS
Forecast year estimates include an assumption that existing tangible capital assets are replaced at the end of their
useful lives as determined by the County’s Tangible Capital Asset Policy. For bridge files, where recent engineer
condition assessments and estimates have not been completed the County uses the replacement date and current
replacement cost from Alberta Transportation’s Bridge Information System. Current replacement costs are updated
annually as part of the budget process and are inflated by two percent annually to determine the expected
replacement cost in each of the forecast years.
COUNTY OF NEWELL | 2026 FINAL BUDGET 91
Appendix IV – Strategic Priorities
COUNTY OF NEWELL | 2026 FINAL BUDGET 92
Appendix V – Glossary
ACCRUAL ACCOUNTING This basis recognizes revenues as they become available and measurable and expenditures
as they are incurred and measurable as the result of receipt of goods or services and the creation of a legal obligation
to pay. This is also the basis for developing the County's budget.
AMORTIZATION An expense calculated and recorded for all Tangible Capital Assets annually to account for the
decreasing value of the asset over time.
APPROPRIATION A legal authorization granted by a legislative body (County Council) to make expenditures and incur
obligations for designated purposes.
ASSESSMENT A value established for real property for use as a basis of levying property taxes for municipal purposes.
AUDIT A formal examination of the County’s accounts or financial situation.
BALANCED BUDGET A budget where budgeted expenditures and transfers to funds are equal to budgeted revenues
and transfers from funds.
BONDS A fixed income investment in which an investor loans money to an entity which borrows the funds for a
defined period of time at a variable or fixed interest rate.
BUDGET A financial plan for a specified period of time (year) that matches all planned revenues and expenditures
with various County services.
BYLAWS Legislation enacted by County Council under the provisions of the Municipal Government Act.
CASH BASIS Accounting method that recognizes revenues and expenses at the time physical cash is actually received
or paid out.
CAPITAL EXPENDITURE Cost associated with purchasing, building and significantly improving or maintaining capital
assets.
CONTRIBUTED ASSETS Assets that have been transferred or donated to the City by another entity. These assets
provide a future economic benefit controlled by the County.
DEBT A financial obligation resulting from the borrowing of money. Typical in purchase of debenture from Alberta
Capital Finance Corporation.
DEBT SERVICE Amount necessary for the payment of principal and interest of the general long-term debt of the
County.
DEFICIT An excess of expenditures over revenue.
EXPENDITURE/EXPENSE Use of financial resource for current operating expenses, debt service, capital outlay, and
intergovernmental transfers.
FUND An accounting entity with a self-balancing set of accounts containing its own assets, liabilities and fund
balance. A fund is established for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions or limitations.
FUND BALANCE The difference between revenues and expenditures. The beginning fund balance represents the
residual funds brought forward from the previous year (ending balance).
COUNTY OF NEWELL | 2026 FINAL BUDGET 93
FTE (full time equivalent) A measure to account for all staffing dollars in terms of their value as a staffing unit. For
example, two (2) half-time positions would equate to one (1) Full-Time Equivalent.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) Nationally recognized uniform principles, standards, and
guidelines for financial accounting and reporting, governing the form and content of many financial statements of
an entity. GAAP encompasses the conventions, rules, and procedures that define accepted accounting principles at
a particular time, including both broad guidelines and detailed practices and procedures.
GFOA Government Finance Officers Association.
GRANT A monetary contribution by one governmental unit or other organization to another. Typically, these
contributions are made to local governments by the Provincial and Federal Governments.
LIABILITY Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed
or refunded at some future date.
LOCAL IMPROVEMENTS The construction or
replacement of roads, sidewalks, lanes and underground services for which a portion is paid by the abutting property
owner.
MILL RATE The rate applied to the assessed value of a property in order to calculate property taxes owing. One mill
is one dollar per $1,000 of assessed value.
NET FUNDING Revenues and recoveries less expenditures is the net budget required for the year.
ONE-TIME ITEMS Expenditures associated with a limited term (typically one operating period) that will not become an ongoing part of the base budget in future years.
POLICIES Council statements that set discretionary duties or standards of performance for the County.
PROPERTY TAX Revenue generated through the collection of taxes levied on real property assessment. Authorized
by the Municipal Government Act.
RESTRICTED SURPLUS FUNDS Represent amounts appropriated for designated requirements as established by
Council. Part of best practices management used for fund accumulation to replace capital assets and to provide
financial flexibility in times of budget shortfall.
REVENUE Funds that the government receives as income. It includes such items as tax payments, fees from specific
services, receipts from other governments, fines, grants and interest income.
TANGIBLE CAPITAL ASSET Non-financial assets having physical substance that meet all of the following criteria:
•are held for use in the production or supply of goods and services, for rental to others, for administrative
purposes or for the development, construction, maintenance or repair of other tangible capital assets;
•have useful economic lives extending beyond an accounting period;
•were acquired for use on a continuing basis; and
•are not intended for sale in the ordinary course of business.
TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit of the people.
TAX LEVY The total amount to be raised by general property taxes for operating and debt services purposes.
COUNTY OF NEWELL | 2026 FINAL BUDGET 94
Appendix VI – Acronyms
AAF Alberta Agriculture & Forestry
ACA Alberta Conservation Association
AEP Alberta Environment & Parks
ASB Agriculture Service Board
ASP Area Structure Plan
ARP Area Redevelopment Plan
BMTG Basic Municipal Transportation Grant
CAO Chief Administrative Officer
CCBF Canada Community-Building Fund
CETA Canada-European Union Comprehensive Economic and Trade Agreement
CFTA Canadian Free Trade Agreement
COR Certificate of Recognition
CPO Community Peace Officer
CUPE Canadian Union of Public Employees
CVIP Commercial Vehicle Inspection
EID Eastern Irrigation District
FTE Full-Time Equivalent
FCSS Family and Community Support Services
FSEPP Fire Services Emergency Preparedness Program
GAAP Generally Accepted Accounting Principles
GFOA Government Finance Officers Association
GIS Geographical Information System
ICF Intermunicipal Collaboration Framework
ICS Incident Command System
LGFF Local Government Fiscal Framework
MGA Municipal Government Act
MPC Municipal Planning Commission
MSI Municipal Sustainability Initiative
NFPA National Fire Prevention Association
NRSC Newell Regional Services Corporation
NRSWMA Newell Regional Solid Waste Management Authority
OHS Occupational Health & Safety – Alberta
PSAB Public Sector Accounting Board
PPE Personal Protective Equipment
PPSA Provincial Police Services Agreement
RCMP Royal Canadian Mounted Police
RPR Real Property Report
SAEWA Southern Alberta Waste to Energy Association
SWOT Strengths Weaknesses Opportunities Threats
TCA Tangible Capital Asset
TILMA Trade, Investment and Labour Mobility Agreement
UNESCO United Nations Educational, Scientific and Cultural Organization
WCB Workers’ Compensation Board – Alberta
COUNTY OF NEWELL | 2026 FINAL BUDGET 95