# Owen Sound Budget Data

These CSV files are extracted from the municipal reading-list PDFs. They are intended for analysis and comparison, while the source PDFs remain the authoritative documents.

## 2026 Mayor's Budget

- `2026-budget-key-facts.csv` - headline increases and staffing/overhead facts from PDF page 3.
- `2026-budget-tally-sheet.csv` - 63 division-level rows from the 2026 Draft Budget Tally Sheet on PDF page 5. Values are numeric CAD amounts; negative values represent revenues or reductions.
- `2026-budget-line-items.csv` - 680 line items extracted from the detailed division tables on PDF pages 9-66, including expense, revenue, transfer, reserve, and event-level rows. The source PDF remains authoritative where layout or labels are ambiguous.
- `2026-budget-summary.csv` - major operating-budget totals and levy figures from PDF page 5.
- `2026-general-revenue.csv` - general-revenue accounts and subtotal from PDF page 7.
- `2026-capital-levy.csv` - capital-levy accounts and total from PDF page 8.
- `2026-general-debentures.csv` - general-debenture budget lines from PDF page 9.
- `2026-debenture-annual-payments.csv` - listed annual debenture payments from PDF page 9.

The listed annual debenture payments total $1,535,813, while the budget table lists $1,535,812 for debt payments. Both values are preserved as printed.

## 2027-2031 Capital Plan

- `2027-2031-capital-plan-summary.csv` - all 218 project rows from the five-year capital plan summary, including source page, department, division, project number, start date, priority score, project name, and total project budget.
- `2027-2031-capital-by-year.csv` - project counts and total budgets grouped by start year.
- `2027-2031-capital-by-department.csv` - project counts and total budgets grouped by department.
- `2027-2031-capital-project-locations.csv` - 342 funded and unfunded project rows with normalized sites or corridors, physical-location classes, River District relevance, confidence, and source-basis fields.

The related [`capital-detail-review.csv`](../../tax-savings-screening/capital-detail-review.csv) reconciles the most visible review candidates against the capital detail sheets, including funding source, direct levy and reserve exposure, and whether a project is in the funded summary. [`capital-alternatives.csv`](../../tax-savings-screening/capital-alternatives.csv) adds illustrative lower-cost delivery ranges; it is not a quotation register.

The project CSV totals $69,476,550, matching the capital plan PDF's printed Grand Total. The parser includes legacy project identifiers such as `28D.10`, `28G.1`, `27N.1`, `30A.3`, and `30D.4`, as well as repeated placeholder identifiers such as `CAP-27-XXX`.

## 2027 draft budget scenario

The [vacant-home-tax and crisis-pilot screen](vacant-home-tax-crisis-pilot-scenario.md)
uses observed Hamilton, Ottawa and Vancouver long-term vacancy rates to estimate
potential revenue. At a 1 percent rate, the public-data cases produce roughly
`$80,000-$401,000` gross revenue and an illustrative `$60,000-$301,000` net
range after a comparable administration-cost sensitivity. The working budget
uses the central Ottawa-like case: about `$193,000` gross, `$145,000` net after
the administration allowance, a `$60,000` civilian crisis-response pilot, and
a `$25,000` OSHaRE mobile meal pilot, leaving about `$60,000` for other housing
or safety priorities. The [mobile meal pilot costing](mobile-meal-pilot-costing.md)
uses a leased van, City operating costs, OSHaRE-provided food, and volunteer
staffing.
The draft also carries a separate **`$3,000-$6,000` wastewater-rate-funded Year
Zero screening allowance**, with **`$5,000`** as the working midpoint, for
targeted solvent and VOC testing before any permanent sewer sensor purchase.
See the [Year Zero wastewater screening note](wastewater-year-zero-screening.md).

The [`2027-draft-budget-adjustments.csv`](2027-draft-budget-adjustments.csv)
and [`2027-draft-budget-scenarios.csv`](2027-draft-budget-scenarios.csv)
translate the 2026 budget design into a current-dollar 2027 operating-levy
scenario. The model keeps the 2026 budget's 3 percent wage-growth figure as a
comparison benchmark only. The working case adds no automatic cost-of-living
increase for eligible non-unionized positions at or above the current
published living-wage benchmark. Eligible positions below that benchmark may
receive increases to reach and track the floor. The model assumes a successful
December 31 CUPE 1189-00 successor agreement with no general wage increase for
2027. Known contractual or arbitration obligations remain separate. The model
also keeps 20, 30 and 40 percent whole-budget comparison sensitivities.

The working case projects a **$37,881,851 operating levy**, which is about
**$251,000 or 0.66 percent below** the 2026 existing-resident levy reference.
It pauses the discrete Sustainable Community Initiatives line, replaces the
funded 2027 resident survey with existing participation channels, and reduces
software maintenance by `$174,189`, and includes the `$2,218` midpoint for
the proposed Golden Broom awards and city-wide cleanup-equipment pool. It also
funds the verified 70-area Local Representation Tier 1 baseline at `$52,605`
per year, including `$47,355` in wages and `$5,250` in communication materials.
It uses about `$145,000` of central vacant-home-tax net estimated revenue to
fund the proposed `$60,000` civilian crisis-response pilot and `$25,000` OSHaRE
mobile meal pilot, leaving about `$60,000` for other housing or safety
priorities.
The expanded 42-seat priced screen shows
`$146,255` of avoided growth against the 3 percent comparison benchmark; that
amount is not subtracted again because the working case never adds the broad
increase. The HRIS redesign lowers the planned capital allocation by `$128,000`.
The [union coverage and no-COLA basis](union-coverage-and-no-cola-basis.md)
lists the three bargaining units, the December 31 settlement case, the
comparison screen and the unresolved seats.

The [resident-friendly 2027 budget explanation](2027-budget-resident-explanation.md)
explains the wage-fairness rule in plain language: binding agreements remain in
force, eligible positions at or above the living-wage benchmark receive no
automatic increase in the working scenario, and employees below the benchmark
can receive increases to reach and track the published floor.

The [open-source body-camera pilot note](body-camera-open-source-pilot.md)
records a Police Services Board option with one Transcend DrivePro Body 40
camera for each constable on shift. The 13 named constable seats in the current
public organization chart provide a conservative ceiling of about `$5,500-$6,500`
for cameras, plus about `$2,000-$5,000` for local storage and a separate backup.
The current 2026 police-services operating block is `$9,503,559`; the separate
Police Station facility line is `$385,404`, and the named Police Station
Renovation debt payment is `$476,347`. Together, the broad operating, facility
and named debt total is about `$10,365,310`.
The working treatment keeps the main City property-tax levy unchanged by
absorbing the pilot within the existing police-services budget envelope.

[`2027-draft-budget-tally-sheet.csv`](2027-draft-budget-tally-sheet.csv)
holds each 2026 division line in current dollars and shows the discrete
working-case program adjustment. The staff compensation adjustment is kept in
the scenario register because the public budget does not publish a complete
seat-by-seat bargaining-unit map. The current working amount uses the flat-wage
case; the 20%, 30% and 40% rows remain broader whole-budget comparison
sensitivities.

The [collective bargaining calendar and budget opportunities](collective-bargaining-calendar.md)
records the CUPE 1189-00, CUPE 1189-01 and Fire Local 531 negotiation windows,
potential compensation structures and the information needed to model loaded
employer-cost effects.

The gallery conversion and senior-management changes remain conditional. If a
complete library/shared-use transition released the current `$459,309` gallery
division levy, the working case would show **$37,422,542**, or **1.86 percent
below** the 2026 levy reference. Adding the platform's future senior-management
base-salary target would produce a conditional range of approximately
`$37,364,542` to `$37,239,542`.

The 2026 levy reference includes `$3,681,731` of tax-supported capital. The
2027 funded capital summary contains `$14,226,000` across 61 projects. Detailed
funding sheets match 60 of those projects and show `$4,753,500` from tax levy;
the unmatched `$25,000` Fortress project has no detailed funding source. The
funded-plan tax-levy planning range is therefore `$4,753,500-$4,778,500`, with
water rates, wastewater rates, reserves, grants, donations, development
charges, a debenture and other sources funding the remainder. Replacing the
2026 capital transfer with that range produces a capital-inclusive levy of
approximately **`$38,953,620-$38,978,620`**, or **`2.15-2.22 percent above`**
the 2026 existing-resident reference.

The detailed PDF also contains four additional 2027 projects absent from the
funded summary. Including all detailed pages yields a `$6,558,500` tax-levy
upper screen and a capital-inclusive levy of approximately `$40,758,620`.
That upper figure remains a review case until funded status and approvals are
reconciled. Reserve-funded projects still affect public capacity and remain
part of the review. See [`2027-capital-funding-summary.csv`](2027-capital-funding-summary.csv)
for the source reconciliation.

## Capital project locations

The location register combines the 218 funded projects in the five-year summary with the 124 projects in the separate unfunded list. It does not claim parcel-level GIS precision where the source material does not provide it. `site_or_corridor` is normalized from the project title and capital-detail descriptions; `location_confidence` identifies entries that need City GIS or staff confirmation.

The River District fields use separate tiers rather than treating every waterfront project as district spending:

- `direct_river_district` - physically inside the visitor-map boundary or explicitly assigned to the River District, including City Hall, the Farmers' Market, the Transit Terminal, wayfinding, and explicitly named River District streetlights.
- `district_serving_or_adjacent` - civic or cultural assets adjacent to or serving the district, including the Tom Thomson Art Gallery and Library on the west bank and the Downtown River Precinct.
- `visitor_economy_adjacent` - nearby visitor assets such as the CN Station / Marine and Rail Waterfront Museum and Billy Bishop Museum.
- `broader_waterfront_benefit` - river, harbour, boat-launch, bridge, trail, and waterfront projects serving a broader area rather than the River District specifically.
- `possible_district_benefit` - downtown projects whose source title does not identify whether the work is inside the River District; these should not be included in a strict total without further location confirmation.
- `not_specific_to_river_district` - all other projects, including city-wide systems and sites with no demonstrated district connection.

The boundary and adjacency interpretation is based on the [River District visitor map](https://owensoundriverdistrict.ca/uploads/documents/river-districtvisitor-map.pdf), the [River District directory](https://owensoundriverdistrict.ca/en/), and the [Owen Sound Tourism description of the shopping districts](https://www.owensoundtourism.ca/en/explore-owen-sound/shopping-districts). The project title and detailed capital PDF remain authoritative for scope and budget.

## Extraction notes

- Source: `../05-2026-mayors-operating-budget.pdf`, pages 3, 5, 7-66.
- Source: `../06-2027-2031-capital-plan-summary.pdf`, pages 1-7.
- Amounts are stored as unformatted numeric CAD values without currency symbols or thousands separators so spreadsheet tools can calculate them directly.
- PDF extraction can preserve printed typos and rounding differences. Review the source page before treating a value as a legal, accounting, or funding commitment.
- `SHA256SUMS` records checksums for the extracted CSVs and budget indexes.