ISSUE #136 • SEPT 2026
INSIDE
Boot camp 2026
Stewardship, Sustainability and Long-term Decision-Making
ERP Transformation
PRESIDENT’S MESSAGE | CORINNE BOMBEN
INSIDE 2 President’s Message 4 GFOABC Board EOI 6 Executive Director’s Message 8 Boot Camp Reflections 10 Boot Camp Teams 12 Boot Camp Highlights 14 GFOABC Award Nominations 15 Call for Topics: 2027 Annual Conference
16 Training & Events 18 Board-led Case Studies 24 Collectors’ Corner 26 Financial Impact of New Development 30 Capital Plannning and Delivery 32 Balancing Operations Tasks and Strategic Initiatives
34 Quarterly Question 37 Call for December Articles 38 Online Forum Update 40 Membership Renewal 42 Thank You Exhibitors 43 Thank You Sponsors
2 | DOLLARS & SENSE PERSPECTIVE
HAPPINESS AND LEADERSHIP NOT YOUR USUAL ARTICLE, BUT AFTER ATTENDING THE GFOA CONFERENCE IN CHICAGO, I BEGAN THINKING ABOUT WHAT SOME MIGHT CALL THE SOFTER SKILLS – PARTICULARLY AS THEY RELATE TO LEADERSHIP. We are all under the gun, underwater, under pressure (yes, insert Queen melody here), but performing within this is up to us. And specifically, how we show up impacts others around us, our peers, our team, our supervisors, and more importantly, our family. This gets back to controlling what we can control; and what we can control is ourselves. To become better leaders in local government finance includes taking care of ourselves. I’m not just talking about keeping our physical selves healthy; there are plenty of Instagram reels and personal trainers for hire that can help with that. I’m talking about doing the work that helps our mind and soul feel better, which helps us be better.
At our conference, Steve Foran challenged us to keep a gratitude journal – the work needed to achieve the goal of keeping our executive function decision-making ability thriving instead of scrambling. I remember thinking that this seemed like such a simple thing it should be easy to do. Then Monday happened, and yes, I have struggled to write the gratitude statements down, but I do attempt to acknowledge them mentally during routine tasks at the end of my day. Interestingly, another keynote speaker at the GFOA conference, Dr. Laurie Santos (she has a podcast called The Happiness Lab), was discussing the little things we can do to improve our happiness, which evidence shows helps us perform at our best. Since we work in local government, the extension of this is that we will make better decisions that will impact the community, and we will be a better version of ourselves for the people around us. This all leads to us feeling better and thinking clearly in the local government pressure cooker.
GFOABC.CA
We are all high achievers. We wouldn’t be in this field of practice if we weren’t. So, I know we are not afraid of goals, tasks, and challenges. Therefore, I encourage you to source some podcasts or books that talk about some of these softer skills so we can regain and maintain our executive-functioning brain, feel better, be better, and ergo be the leaders we know we can be. Then pay the knowledge forward because local government finance is a team, and teams need everyone performing their best. GO GFOABC!
Gratefully yours, Corinne Bomben, GFOABC President
ABOVE: 2026 Conference keynote speaker Steve Foran delivers “Gratitude at Work: Building Resilience Together”.
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 3
2026-27 BOARD OF DIRECTORS
Corinne Bomben
Jeffrey Lovell
City of Prince Rupert PRESIDENT
City of Port Coquitlam VICE PRESIDENT
Nyla Attiana
Thompson-Nicola Regional District DIRECTOR AT LARGE
Farhad Hossain
Regional District of Kootenay Boundary DIRECTOR AT LARGE
David Hallinan
Nicole Gervais
Patrick Gramiak
City of Cranbrook TREASURER
Carla Fox
District of Tofino PAST PRESIDENT
Charlotte Osborne
City of Kamloops SECRETARY
Municipal Finance Authority of BC DIRECTOR AT LARGE
Elio Iorio
District of North Vancouver DIRECTOR AT LARGE
City of Salmon Arm DIRECTOR AT LARGE
Lenora Lee
KPMG DIRECTOR AT LARGE
BOARD OF DIRECTORS
DIRECTORS AT LARGE
GFOABC STAFF
Corinne Bomben, President
Carla Fox, Thompson-Nicola Regional District
Kala Harris, Executive Director
Jeffrey Lovell, Vice President Charlotte Osborne, Treasurer
Nicole Gervais, MFABC
David Hallinan, Secretary
Patrick Gramiak, City of Salmon Arm
Nyla Attiana, Past President
Farhad Hossain, Regional District of Kootenay Boundary Elio Iorio, District of North Vancouver
Anne Adidu-Lawal, Manager, Professional Development & Education Tim Thakker, Manager, Member Services & Communications Otto&Fran / www.ottoandfran.com, Graphic Design Services
Lenora Lee, KPMG
4 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
CALL FOR EXPRESSIONS OF INTEREST FOR BOARD OF DIRECTORS
SUBMISSIONS WILL BE ACCEPTED UP TO NOVEMBER 30, 2026
SERVE ON THE GFOABC BOARD GFOABC is seeking expressions of interest from members to serve as Directors on our Board. Established in 1989, GFOABC is a not-for-profit association representing more than 1,500 local government finance professionals across BC’s 160 municipalities and 27 regional districts. Our 2024–2029 strategic plan calls on us to stay relevant to every member, serve as the centre of dialogue across the local government finance community, and deliver value through partnerships.
THE OPPORTUNITY The Board sets the association’s strategic direction and oversees its governance. The Executive Director manages day-to-day operations. Serving as a Director is a meaningful way to contribute to the profession. Directors connect with colleagues from every region of the province, shape the programs and resources GFOABC offers, and bring their experience to bear on the issues facing the sector — from housing and infrastructure pressures to evolving reporting standards and workforce challenges. The Board meets five to six times a year through a mix of virtual and in-person sessions. Directors are elected for two-year terms at the
Annual General Meeting, held during the Annual Conference. Submissions received by November 30, 2026, will be considered for the election at the 2027 Annual Conference. We welcome expressions of interest from members at every career stage and from across the province.
HOW TO APPLY Submit an Expression of Interest by Monday, November 30, 2026. Your submission should include: 1.
Why you would like to serve on the Board
2.
Your related experience and qualifications
3.
A brief biography to be shared with the Board
4.
Two letters of reference
Questions regarding this opportunity and expressions of interest must be submitted via email to: Corinne Bomben, President corinne.bomben@princerupert.ca
We encourage you to consider stepping forward!
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 5
EXECUTIVE DIRECTOR’S MESSAGE | KALA HARRIS
BOOT CAMP AT 20 THIS AUGUST, GFOABC DELIVERED ITS 20TH FINANCE OFFICERS DEVELOPMENT PROGRAM—MORE COMMONLY KNOWN AS BOOT CAMP.
a local government organization. This year, we continued that work through case studies, facilitated discussion, and
Established in 2007 as a GFOABC Board initiative, Boot Camp has endured because it continues to meet an important need: helping local government finance professionals understand not only the technical requirements of their roles, but the broader system in which they work.
Framework.
Over five days at the University of Victoria, participants move through the role of the financial officer, sources and uses of funds, property taxation, financial planning and financial reporting. It is a lot of ground to cover. But increasingly, the learning isn’t just about individual topics. It is about understanding how they connect.
organizational context.
That has been an important part of Boot Camp’s evolution.
for the answer. Our sector partners and experienced
Over the past several years, we have been intentionally strengthening the connections between technical knowledge, leadership, and the realities of working within
6 | DOLLARS & SENSE PERSPECTIVE
the integration of the GFOABC Leadership Competency Participants worked through scenarios where there wasn’t necessarily one right answer. They needed to understand the legislation and financial principles, but they also needed to ask questions, work with others, communicate their thinking and consider the broader That is much closer to the work itself. We also continued to emphasize something that can be easy to overlook in a sector built on strong relationships: the importance of developing your own baseline understanding before reaching out to others practitioners are an extraordinary resource, but part of developing as a finance professional is knowing what you understand, what you don’t, and what questions you need to ask.
GFOABC.CA
Successive Boards, volunteers, and staff have continued to adapt the program as the work of local government finance has changed. That continuity matters and allows us to retain what works while continuing to ask what today’s finance professionals need from us. That same thinking is shaping GFOABC’s professional development more broadly. Last year, GFOABC’s Looking in the Mirror leadership workshop took our Leadership Competency Framework to the GFOA US & Canada Conference in Washington, D.C. This September, we have been invited to bring the workshop to the Washington Finance Officers Association Conference. What began as a tool developed with and for our B.C. local government finance community is creating conversations with colleagues beyond our borders about how the profession leads, develops its people, and continues to evolve. For me, that is the throughline. Whether someone is attending their first Boot Camp, working through a case study with colleagues, or reflecting on how they lead after decades in the profession, professional development should do more than provide an answer to today’s technical question.
ABOVE: 2026 Boot Camp 20th (Kala Harris, GFOABC Executive Director; Doug Stein, GFOABC Faculty & Life Member; Shelley Hahn, GFOABC Past Board Member & Life Member). TOP LEFT: 2026 Boot Camp Class
None of this happens without people willing to share what they know.
It should help us understand the system, strengthen our judgement, learn from one another—and be better prepared for the next question.
Kala Harris, Executive Director
Over its 20 deliveries, many individuals have contributed to Boot Camp’s development, delivery and stewardship. Faculty have brought practitioner experience into the classroom. Sector partners have helped participants understand the organizations, roles and relationships that make up the local government finance system in BC.
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 7
BOOT CAMP REFLECTIONS | JACOB PAWER
BOOT CAMP 2026 AS I SIT DOWN TO WRITE (AND THEN REWRITE… AND REWRITE) THIS ARTICLE, I AM REMINDED OF A FEW THINGS. FIRST, I AM NOT A WRITER (HENCE THE CPA AFTER MY NAME). SECOND, GFOABC’S ABILITY TO OFFER A PROGRAM LIKE THIS IS RARE IN ANY INDUSTRY, LET ALONE IN LOCAL GOVERNMENT. FINALLY, I REALLY DID HAVE A BLAST AT BOOT CAMP.
8 | DOLLARS & SENSE PERSPECTIVE
My personality might not exactly lend itself to a traditional accounting role: I can be very loud and energetic, I especially love friendly, team-based competition, and I’m not afraid to put myself out there. When I heard about GFOABC Boot Camp, I likely had the exact opposite reaction of Kathleen Karpuk (who wrote about her Boot Camp experience last year). We had very different reactions going into Boot Camp, but we both walked away feeling we had an incredible week of learning and connection. I think that says a lot about the strength of the program.
GFOABC.CA
Everyone is divided into teams and assigned a colour. The teams are structured to create a diverse pool of knowledge and experience at each table. This thoughtful approach fosters conversation, and learning from different perspectives is central to what Boot Camp is about. Bonding with your team will feel awkward for about one minute, and then you quickly realize we are all here to learn, connect, and have some fun along the way. The week is structured around daily deep dives into specific topics: the role of the financial officer, sources and uses of funds, property tax, budgeting and financial planning, and financial reporting. Each day features presentations from exceptionally knowledgeable Boot Camp faculty across all areas of local government: municipalities, regional districts, and sector partners from the Municipal Finance Authority, BC Assessment, the Ministry of Finance, and the Ministry of Housing and Municipal Affairs. It also includes some Boot Camp legends, several of whom have helped shape the program over its twenty offerings. As someone who attended Boot Camp in my first year of local government, I can’t begin to count the “oh, so that’s why we do that” moments I had.
Of course, a huge shoutout goes to the GFOABC Team: Kala, Tim, Anne, and Talitha, who were with us every day. Another huge shoutout goes to the faculty and sector partners who shared their time, knowledge, and experience. Finally, I would be remiss if I didn’t give some love to the Red Team. On day one, I asked them if they were ready to win this whole thing, and I don’t think any of them knew we were competing in the first place. But we were, and boy did we win. Thanks for putting up with my eagerness all week. We can forever know we held that Golden Boot high.
#RedTeamForever #NapoleonDynamite.
After a day of discussions with your team, presentations, and time spent around the UVic campus, we reconvened for dinner and casework. The casework was an especially valuable opportunity to build public speaking skills, strengthen problem-solving, and apply what we learned throughout the week. As has been said before, more than the educational materials, the real value of Boot Camp for me was the connections I made with my peers. When we are all in a room, sharing experiences, wins, and losses, it really brings the group together as one. Knowing you have a group of peers to rely on throughout your career is an incredible resource.
SEPTEMBER | 2026
JACOB PAWER , CPA, is the Director of Finance and
CFO for the Town of Creston. He oversees Finance, Procurement, and IT for the Town and serves as a key member of the leadership team. He has over 10 years of experience in healthcare, public practice, and private industry and is excited to apply his knowledge and expertise to local government..
DOLLARS & SENSE PERSPECTIVE | 9
BOOT CAMP TEAMS
ABOVE: Boot Camp Teams Blue, Yellow and Purple.
10 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
ABOVE: Boot Camp Teams Orange, Green and Red.
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 11
BOOT CAMP HIGHLIGHTS
GFOABC CELEBRATED THE 20TH OFFERING OF THE FINANCE OFFICERS DEVELOPMENT PROGRAM, BETTER KNOWN AS BOOT CAMP, AUGUST 10–14 AT THE UNIVERSITY OF VICTORIA. This year’s participants underscored the program’s continued importance. 60% had worked in local government for three years or less, while 90% had more than three years of finance experience. Throughout the week, participants explored the unique systems, responsibilities and relationships of local government finance while learning from experienced faculty and one another.
BOOT CAMP FACILITATORS Every year, members and partners volunteer to serve as Boot Camp facilitators. This year was no different, with nine (9) individuals travelling to Victoria to facilitate a Boot Camp topic. Boot Camp would not be possible without these volunteers. Their expertise and passion for local government finance greatly enhance the learning experience. The 2026 Boot Camp facilitators were: 1.
Nyla Attiana, CAO – District of Tofino
2.
Tracy Bowen, CFO – Cowichan Valley Regional District
3.
Carolyn Brown, CFO – Town of Golden
4.
Manvir Manhas, Deputy Chief Financial Officer – Regional District of Nanaimo
5.
Tania McCabe, Director – Financial Services – Regional District of Central Okanagan
6.
Mike Olson, Director – District of Hope
7.
Mario Piroddi, Partner – BDO
8.
Talitha Soldera, Retired CFO – District of North Cowichan
9.
Doug Stein, Life Member – GFOABC
ABOVE: Tracy Bowen, CFO – Cowichan Valley Regional District – was presented with her Certificate from the 2024–25 Strategic Financial Leadership cohort.
A big thank you to all our participants, faculty, and sector partners who helped make this milestone year a success. For 20 years, their contributions have helped GFOABC continue to grow and strengthen the program. We look forward to welcoming the next Boot Camp class in 2027!
12 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
EXPRESSIONS OF INTEREST:
BOOT CAMP FACILITATORS SUBMISSIONS ACCEPTED UP TO APRIL 30, 2027
EXCELLENCE IN LOCAL GOVERNMENT FINANCE IS A TEAM SPORT, COME BE PART OF IT! Boot Camp is GFOABC’s flagship professional development program, delivered by local government finance members and designed for local government finance professionals who are:
THE OPPORTUNITY GFOABC is seeking members to serve as Boot Camp Facilitators for our flagship five-day residential program at the University of Victoria. Since 2007, Boot Camp has equipped more than 700 finance professionals across BC with practical, real-world skills for success in local government finance.
• New to local government,
As a facilitator, you’ll:
• Responsible for finance functions,
• Share your knowledge and experience with local
• Aspiring to a statutory financial officer role, • Currently serving as a statutory financial officer, or • Seeking a stronger grounding in the demands of the position. This five-day residential program offers participants a comprehensive overview of local government finance and emphasizes “real-life” practical knowledge that can be applied directly within their organizations.
government finance professionals, • Deliver core sessions on the role of the financial officer, budgeting, property taxation, financial reporting, and related topics, • Strengthen the profession through member-to-member professional development, where peers learn directly from those who have walked the path before them. • Earn Continuing Professional Development hours.
The program is held annually on the University of Victoria
GFOABC covers facilitator travel and accommodation
campus during the second week of August. The next offering
expenses.
runs from August 9 to 13, 2027.
APPLICATION PROCESS Members interested in being considered for a Boot Camp facilitator role are asked to submit an Expression of Interest that includes: 1.
Why you’d like to be a facilitator (3–5 sentences)
2.
Your local government finance experience (number of years and positions held)
3.
Which Boot Camp topic(s) you are interested in delivering (Role of the Financial Officer, Sources & Uses of Funds, Property Taxation, Financial Planning & Reporting)
SEPTEMBER | 2026
SUBMISSIONS WILL BE ACCEPTED UNTIL APRIL 30, 2027!
Questions regarding this opportunity, as well as Expressions of Interest, can be emailed directly to: Charlotte Osborne, Treasurer, charlotte.osborne@cranbrook.ca
DOLLARS & SENSE PERSPECTIVE | 13
CALL FOR NOMINATIONS:
GFOABC AWARDS SUBMISSIONS DUE NOVEMBER 30, 2026
GFOABC is seeking nominations for our annual awards, which celebrate outstanding contributions by local government finance professionals across BC. Established in 1989, GFOABC represents more than 1,500 members across the province’s 160 municipalities and 27 regional districts. Our awards program is one of the most direct ways we recognize the people, teams, and initiatives that strengthen the profession.
THE CATEGORIES GFOABC presents five awards each year: 1.
New Member Award
HOW TO NOMINATE Submit a written nomination by November 30, 2026. Your nomination should include:
2.
Outstanding Achievement Award
1.
3.
Innovative Idea Award
The award category that best fits the nomination
4.
Outstanding Contribution Award
2.
5.
Life Member Award
An explanation of why you are nominating this individual, team, or initiative, including how their work has advanced local government finance
3.
Two letters of support
Full descriptions of each category are available at gfoabc.ca/about-us/awards. Take a moment to think about an individual, team, or initiative in your network whose work deserves recognition — peer nominations are how the strongest candidates get on our radar.
Decisions will be communicated to nominators by April 2027. Recipients will be honoured at the 2027 Annual Conference in Richmond, BC.
Send your nomination, or any questions about the awards, to: Nyla Attiana, Past-President nattiana@tofino.ca
We encourage you to think about who in your circle deserves to be celebrated!
14 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
CALL FOR TOPICS
CALL FOR TOPICS:
2027 GFOABC ANNUAL CONFERENCE
BUILDING RESILIENT COMMUNITIES: GOVERNANCE & LEADERSHIP Finance professionals play a key role in some of the most important decisions that local governments make. You help weigh competing priorities, assess long-term financial impacts, support Councils and Boards, and translate strategic direction into practical plans. For the 2027 Annual Conference, we want to hear about the governance and leadership issues you are working through in your organization. Have you faced a difficult decision that others could learn from? Is your organization changing how priorities are set, how departments collaborate, or how financial advice supports Council, the Board, or senior leadership? Is there a challenge you want to hear other local governments discuss?
SUBMIT YOUR TOPIC BY NOVEMBER 30, 2026
SEND US YOUR IDEAS. Topics might include: • Governance and decision-making • Leadership in local government finance • Council, Board, and staff relationships • Strategic and long-term financial planning • Financial sustainability and affordability • Organizational capacity and succession planning • Communicating difficult choices and trade-offs • Collaboration across departments and organizations • Infrastructure and service delivery decisions • Technology, change management, and organizational readiness You do not need a finished presentation or session proposal. A topic, question, challenge, case study, or experience is enough to start the conversation. Members, partners, and sector colleagues are all encouraged to contribute ideas. Your input will help shape a conference program around the issues local government finance professionals want to explore together.
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 15
2026 TRAINING & EVENTS
FALL PD
Dates: November 24 and 25, 2026 Location: Coast Coal Harbour Vancouver Hotel by APA, 1180 West Hastings Street, Vancouver, BC V6E 4R5 Format: In person. Concurrent workshops each day, 8:30 a.m. to 4:30 p.m.
DEVELOPMENT FINANCING IN BC: FROM POLICY TO PRACTICE Two years into BC’s expanded DCC and ACC framework, local governments are shifting from policy change to practical implementation. This full-day workshop will explore how development financing aligns with capital planning, infrastructure renewal, asset management, and long-term financial sustainability. Through examples and discussion, participants will examine funding tools, implementation challenges, and the decisions that shape how growth is financed. You’ll leave with a clearer framework for implementing DCCs and ACCs and assessing how they can support your community’s growth-related infrastructure needs.
MORE INFORMATION
TREASURY & DEBT FINANCING Debt is an important tool for financing major capital investments, but using it effectively requires strong planning, clear policies, and an understanding of the legislative framework. This workshop will walk through the key considerations behind borrowing decisions, from intergenerational equity and debt management policies to borrowing limits, financing structures, and approval processes. Working through practical examples, participants will compare borrowing approaches against organizational needs and build confidence in evaluating debt options and navigating the approval process.
MORE INFORMATION
BUDGETING BEST PRACTICES: ALIGNING STRATEGIC PRIORITIES WITH FINANCIAL PLANNING Strong financial planning helps translate Council and Board priorities into achievable results. In this interactive workshop, experienced local government finance professionals will share approaches to aligning budgeting, policies, systems, and long-term planning with those priorities. Facilitated discussion, collaborative activities, and peer exchange will offer opportunities to identify improvements to your organization’s budgeting practices. A Financial Planning Checklist provides a concrete tool to support that assessment and guide next steps.
MORE INFORMATION
2026 TRAINING & EVENTS
GFOABC SPOTLIGHT
ASSET MANAGEMENT — RISK MANAGEMENT & PROJECT PRIORITIZATION (SESSION 2) Thursday, October 8th, 2026 · 10:00–11:30 AM PDT · Zoom
Every project carries risk. But which risks actually drive your capital plan? Risk gets talked about a lot — but what does it actually mean when deciding which projects to fund? This Spotlight Session with PSD Citywide breaks it down in plain terms and covers how to build risk models that reflect your local government’s real priorities, and how those models can directly inform budget allocation decisions.
We’ll cover:
• How to assess likelihood and consequence • How to score and compare risk across different asset types and service areas • How risk models can feed directly into budget allocation decisions Featuring Israr Ahmad, Director of Integrated Asset Management at PSD Citywide.
MORE INFORMATION VIRTUAL WITH PSD CITYWIDE
ANTI-MONEY LAUNDERING ESSENTIALS
AML ESSENTIALS FOR LOCAL GOVERNMENT FINANCE OFFICERS Thursday, November 5th, 2026 · 9:30 AM - 11:00 AM PDT · ZOOM
CPABC members must complete 1.5 hours of verifiable anti-money laundering professional development by December 31, 2026, unless exempt. This webinar focuses on AML issues relevant to local government finance, helping participants distinguish federal FINTRAC requirements from broader CPA professional responsibilities. Through practical municipal examples involving payments, refunds, property transactions, procurement, and vendors, participants will learn to recognize warning signs, identify control gaps, and respond appropriately. The session also outlines a practical approach to asking questions, documenting concerns, strengthening internal controls, and using escalation channels or specialist advice when needed. Participants will leave with a clearer understanding of AML risks, responsibilities, and appropriate response steps in a local government setting.
MORE INFORMATION VIRTUAL
GFOABC | BOARD-LED CASE STUDIES
INTERGENERATIONAL EQUITY AND ASSET MANAGEMENT:
STEWARDSHIP, SUSTAINABILITY, AND LONG-TERM DECISION-MAKING PANEL: Corinne Bomben, City of Prince Rupert Rick Danyluk, District of North Vancouver Tania McCabe, Regional District of Central Okanagan Mike Olson, District of Hope Moderated by Matthew Hartney, BDO
How do today’s financial and infrastructure decisions affect future residents? That question was central to the Intergenerational Equity and Asset Management case study at the 2026 GFOABC Annual Conference. Through live polling, member experiences, and a panel discussion, participants explored how local governments can balance current service expectations with the responsibility to maintain infrastructure and ensure financial sustainability for future generations. The discussion began by examining how intergenerational equity is reflected in local government decision-making today. Poll results indicated that although the concept is widely recognized across the sector, it is not yet
18 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
consistently embedded in budgeting, financial planning, and asset management practices. Delegates were also asked what most often prevents long-term recommendations from gaining support. By a significant margin, respondents identified prioritizing low taxes as the primary barrier. This result highlighted one of the central tensions facing local governments: balancing today’s affordability with the investments required to sustain services and infrastructure over the long term. This theme remained central to the discussion. Panellists noted that decisions to defer infrastructure renewal, postpone reserve contributions, or delay investments are often made to limit short-term impacts on taxpayers. However, these decisions can shift costs and risks to future councils, boards, and residents. In this context, intergenerational equity is not simply a financial concept— it is a question of how communities balance present-day affordability with long-term sustainability. Throughout the discussion, panellists emphasized that both elected officials and finance professionals serve as stewards of community assets and financial capacity. Decisions on infrastructure renewal, reserve contributions, and debt management extend beyond current residents and elected officials, often affecting future taxpayers and service levels. One of the strengths identified during the session was the growing integration of asset management practices, longterm financial planning, and infrastructure investment strategies. These tools help organizations better understand future risks, costs, and service expectations, supporting more informed decision-making. At the same time, panellists acknowledged the challenges that arise when long-term needs compete with short-term priorities. Deferring infrastructure renewal can be an attractive option when budgets are constrained; however, participants noted that postponing investment shifts costs and risks to future generations. Several examples illustrated the consequences of underinvestment. Panellists shared experiences in which aging infrastructure led to higher maintenance demands,
reactive repairs, and rising service risks. In many cases, the cost of waiting ultimately exceeded the cost of acting sooner. Participants also discussed how rising construction costs can alter the economics of infrastructure investment. While borrowing is often seen as a cost to minimize, panellists noted that delaying projects can sometimes create even greater financial impacts as construction costs, material prices, and infrastructure needs continue to rise. As a result, the discussion encouraged participants to consider not only the cost of borrowing but also the cost of not borrowing. The discussion also examined how local governments communicate long-term financial decisions. Participants emphasized the need to help elected officials and residents understand both the costs of investment and the consequences of delay. Effective communication requires more than presenting financial data; it also requires explaining long-term implications, trade-offs, and the risks of inaction. A recurring theme throughout the session was the need to connect financial analysis to community outcomes. While financial forecasts, asset management plans, and reserve models provide critical information, panellists noted that successful decision-making also requires explaining why those numbers matter and how today’s choices affect future generations. The discussion moved beyond financial tools to the broader concept of stewardship. Panellists drew on the Haudenosaunee principle often described as sevengeneration thinking — a teaching that decisions be weighed against their consequences for those living generations into the future — and paired it with “cathedral thinking,” the practice of investing in works whose full benefits may not be realized within our lifetimes. The conviction was shared: local government leaders are responsible not only for managing today’s resources but for ensuring future residents inherit communities that are financially sustainable, well-served, and resilient.
Continued on page 20 SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 19
GFOABC | BOARD-LED CASE STUDIES
Continued from page 19
In practical terms, this means considering not only what current residents are willing to fund today, but also the consequences of deferred decisions, aging infrastructure, and growing liabilities that may ultimately be borne by future taxpayers.
future residents may inherit if investments are delayed. By integrating intergenerational considerations into planning and decision-making, local governments can help ensure that future residents inherit both the infrastructure and the financial capacity needed to thrive.
The session concluded with a call for sustained leadership from finance professionals. Intergenerational equity is not a separate initiative or policy framework; it is a lens for evaluating infrastructure, financial, and service decisions. Ultimately, the discussion reinforced that resilient communities are built through long-term thinking, responsible stewardship, and a willingness to have difficult conversations about affordability, taxation, infrastructure renewal, and service expectations. Intergenerational equity challenges local governments to consider not only what today’s residents are willing to pay, but also what
20 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
ERP TRANSFORMATION:
CHALLENGES, OPPORTUNITIES, AND LESSONS FROM THE CASE STUDY PANEL: Adam Langenmaier, City of Courtenay Carla Fox, Thompson-Nicola Regional District Elio Iorio, District of North Vancouver Sean Peterson, Cascadia Partners Moderated by Kelly Hagen, BDO
Enterprise Resource Planning (ERP) projects are among the most significant organizational initiatives a local government will undertake. While discussions about ERP systems often centre on software selection and technology, the ERP Transformation case study at the 2026 GFOABC Annual Conference explored a broader question: what does it take to successfully lead organizational change through an ERP implementation? Continued on page 22
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 21
GFOABC | BOARD-LED CASE STUDIES
Continued from page 21
Drawing on member experiences, live polling, and a panel discussion, the session examined the challenges, opportunities, and lessons emerging from ERP projects across the local government sector.
When delegates were asked where ERP initiatives most often stall, internal capacity emerged as the dominant
The discussion began by examining where organizations currently stand in their ERP journey. Poll results showed that nearly half of respondents were in the early stages of exploration and internal conversations, while others were actively planning, procuring, or implementing new systems. Only a small number reported having fully implemented and integrated an ERP system into their operations.
complexity, or executive and political buy-in. Delegates
The results showed that many local governments are actively considering ERP transformation, while others are already navigating the realities of implementation. One of the clearest messages from the discussion was that ERP projects are not merely technology projects— they are organizational change projects.
22 | DOLLARS & SENSE PERSPECTIVE
challenge by a significant margin. Capacity concerns were cited far more often than budget constraints, technical also highlighted cross-departmental alignment and change management as common barriers to progress. These results resonated strongly with the panellists’ experiences. Several panellists emphasized that organizations often underestimate the internal resources required to support an ERP implementation. While technology and software vendors play important roles, successful projects require dedicated staff time, clear governance structures, subject-matter expertise, and sustained organizational commitment. In many cases, organizations must make deliberate decisions about backfilling positions, securing
GFOABC.CA
temporary resources, or assigning dedicated project leadership to support the implementation. The discussion also underscored the importance of clearly defining organizational requirements before entering a procurement process. Panellists noted that understanding business needs, workflows, and desired outcomes early in the process helps organizations make better decisions and more accurately assess the resources needed to support implementation.
greatest risks—and opportunities—often lie within the organization itself. Successful ERP projects require more than software. They require leadership, planning, capacity, communication, and a commitment to managing change. For local governments considering or undertaking ERP transformation, the discussion served as a reminder that investing in people and organizational readiness is as important as investing in technology.
Change management emerged as another key theme. ERP projects affect processes, roles, and workflows across an organization. As a result, success depends not only on selecting the right system but also on preparing staff, building understanding, and supporting adoption throughout the implementation process. Participants also reflected on the human side of ERP transformation. Large-scale projects place significant demands on staff, who often balance implementation responsibilities with day-to-day operational duties. Panellists emphasized the need to recognize these pressures and plan for organizational capacity in ways that support both project success and employee well-being. While the discussion highlighted significant challenges, it also revealed opportunities. Panellists shared examples of organizations learning from one another, drawing on external expertise, and building internal knowledge throughout the implementation process. There was also discussion of the potential for greater collaboration among local governments, particularly in areas such as knowledge sharing, lessons learned, and technical expertise. The session concluded with a reflection on the role ERP systems play in building organizational resilience. While technology is an important component of any implementation, the discussion reinforced that the
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 23
COLLECTORS’ CORNER | DOUG STEIN
Collectors’ Corner:
DOUG’S PROPERTY TAX RULES OF THUMB You’ve heard of Robert’s Rules of Order? Well, here are Doug’s Property Tax Rules of Thumb. 1.
24 | DOLLARS & SENSE PERSPECTIVE
Property tax penalty: a. You can’t waive a duly imposed penalty! b. You should correct a legitimate clerical error since the penalty should not have been imposed in the first place. c. If you are in doubt, “the tie goes to the runner.” The taxpayer should be given the advantage in situations of uncertainty, and as a judge once stated, “… any ambiguity should be resolved in favour of the landowner.”
GFOABC.CA
2.
3.
Anticipate property tax penalty complaints. Include clear instructions on the tax notice. For example, if the tax payment must be received in your bank account by the due date, state it clearly on the tax notice so the taxpayer is put on notice in advance.
12. You must have a pie chart included in the newsletter that is sent out with the property tax notice.
Don’t tell a taxpayer what to do. You can provide advice such as the pros and cons, but it is the taxpayer’s responsibility to decide what they will do. Then, if the result of their decision is not what they expected, they can’t come back and say “But you told me to . . . “
14. At the tax sale auction, one of the rules of the auction is that you, the collector, make the rules.
4.
No one ever won an argument with a taxpayer. Once an argument has started, it becomes a matter of winning the argument rather than resolving an issue or helping the taxpayer.
5.
Don’t take it personally. If it’s not about their property taxes, it’s about something else, but not about you. (Corollary – Don’t make it about you. See Rule #10.)
6.
If in doubt – ask. Don’t guess or make up an explanation. Provide accurate and consistent information.
7.
Be professional – courteous, competent, skillful, attitude, speech, dress, grooming, etc.
8.
Don’t make promises that you (or someone else) can’t keep.
9.
Don’t get caught in the middle (e.g. between spouses, taxpayer & financial institution, vendor & buyer, taxpayer & realtor, taxpayer & lawyer).
10. Be a good listener. Use active listening skills to understand rather than argue, give the taxpayer your full attention, acknowledge and empathize with their perspective and emotions, ask questions to clarify, and paraphrase what you hear. 11. Collecting tax payments is more about contacting the taxpayer rather than a lack of money.
SEPTEMBER | 2026
13. The goal of the tax sale process is not to have the tax sale auction (and not get media attention).
Do you have a “property tax rule of thumb”? Share it with me at doug.stein@shaw.ca.
DOUG STEIN has worked in municipal finance for over
40 years. He retired from his position as Manager of Revenue Services for the District of Saanich in 2011 and now facilitates GFOABC workshops and webinars and consults on property taxation issues. Doug is very involved with the Collectors’ Forum, is a GFOABC Life Member and a CPA, CMA.
DOLLARS & SENSE PERSPECTIVE | 25
SPONSOR ARTICLE | DARYL ABBS & PETER SIMCISKO
26 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
THE FINANCIAL IMPACT OF NEW DEVELOPMENT AND THE IMPORTANCE OF LONG-TERM FINANCIAL PLANNING LOCAL GOVERNMENTS ACROSS BRITISH COLUMBIA FACE INCREASING FINANCIAL PRESSURES. Continued on page 28
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 27
SPONSOR ARTICLE | DARYL ABBS & PETER SIMCISKO
Continued from page 27
Communities are being asked to accommodate growth, expand infrastructure to support housing, maintain service levels, and address the growing cost of repairing and replacing aging assets. While annual budgets remain an important tool for managing current priorities, they often do not provide sufficient visibility into the long-term financial implications of today’s decisions. A long-term financial plan (LTFP) can help bridge that gap. An LTFP provides a framework for evaluating whether a local government’s current growth, infrastructure, and service strategies are financially sustainable over the long term. By examining future operating costs, capital investment requirements, revenues, reserves, and debt levels, local governments can better understand the financial impacts of growth and asset management decisions before they become significant challenges.
28 | DOLLARS & SENSE PERSPECTIVE
An important feature of a robust LTFP is insight into how growth impacts long-term financial sustainability. Through recent analysis in Metro Vancouver, it was estimated that the capital costs required to maintain service levels for member jurisdictions were approximately $74,000 per new home ($200,000 when including Metro Vancouver and the Province). While development can generate new revenues through property taxes, utility rates, and user fees, the new infrastructure created must be operated, maintained, rehabilitated, and ultimately replaced. In many cases, the long-term costs associated with growth extend well beyond the initial construction period. Understanding these lifecycle costs is critical to ensuring that future financial obligations will remain affordable for the community.
GFOABC.CA
An LTFP also helps local governments integrate asset management planning into financial planning. Many communities are entering a period in which infrastructure built decades ago is approaching the end of its useful life. Roads, water and wastewater systems, and community facilities require ongoing reinvestment to maintain service levels and avoid more costly repairs in the future. By incorporating asset renewal and replacement requirements into a long-term financial forecast,
Ultimately, a long-term financial plan is more than a forecasting exercise. It is a decision-making tool that helps local governments balance growth, infrastructure investment, asset replacement needs, and taxpayer/ratepayer affordability. By identifying financial pressures early and evaluating options proactively, local governments can make more informed decisions and build a stronger foundation for long-term financial sustainability.
local governments can identify potential funding gaps and develop strategies to address them before they become urgent. Beyond identifying risks, an LTFP supports better decision-making. The analysis can be used to evaluate alternative funding strategies, test the affordability of capital programs, assess debt capacity, establish reserve targets, and review the pace of growth-related investments. For example, a local government may determine that adjusting the timing of capital projects, increasing reserve contributions, or modifying its debt strategy can improve long-term financial sustainability while reducing financial risk. Long-term financial planning can also support communication and advocacy efforts. Documented forecasts and financial benchmarks help elected officials, staff, and community members understand the trade-offs associated with major investments and policy decisions. They can also strengthen discussions with senior levels of government by clearly illustrating future infrastructure needs and associated funding requirements.
SEPTEMBER | 2026
DARYL ABBS and PETER SIMCISKO are managing partners at Watson & Associates Economists Ltd. and are Professional Land Economists. Together they have over 25 years of public sector experience and specialize in municipal finance. Peter and Daryl are the firm’s strategic leads in Asset Management and DCCs, respectively.
DOLLARS & SENSE PERSPECTIVE | 29
SPONSOR ARTICLE | JODY RECHENMACHER
CAPITAL PLANNING AND CAPITAL DELIVERY:
GREAT RECIPES NEED THE RIGHT INGREDIENTS CAPITAL PLANNING HAS NEVER BEEN MORE CHALLENGING. AGING INFRASTRUCTURE, RISING CONSTRUCTION COSTS, POPULATION GROWTH, AND INCREASING SERVICE EXPECTATIONS ARE FORCING MUNICIPALITIES TO MAKE DIFFICULT INVESTMENT DECISIONS WITH LIMITED RESOURCES. While every community faces unique circumstances, organizations that consistently deliver successful capital programs tend to share many of the same ingredients. Like any good recipe, it’s rarely one ingredient that makes the difference. It’s how they work together. That idea was reinforced during this year’s GFOABC conference in Kelowna, where some attendees participated in a focus group. The focus group was facilitated by Urban Systems and had the following objectives: • Identify the ingredients they believe are most important for successful capital planning and capital delivery. • Self-assess their organization’s capabilities for each of the identified ingredients, using some self-assessment tools that were being pilot tested. • Dig deeper into specific topics to share successes and challenges with each other.
30 | DOLLARS & SENSE PERSPECTIVE
INGREDIENTS FOR SUCCESS • Although participants represented communities from a range of sizes and contexts, there was strong agreement on what matters most. • Data, prioritization, integration, funding, and governance were ranked as the most important ingredients for successful capital planning. • For successful capital delivery, communication, clear capital plans, project scoping, governance, and change management emerged as the strongest ingredients for success.
ASSESSING CURRENT CAPACITY • Participants assessed their organization’s current capacity against each identified ingredient for successful capital planning and capital project delivery. A few key observations from these assessments emerged: • Approximately half of the participants indicated that their organizations were performing well across nearly all of the ingredients for both capital planning and capital delivery • The capital planning ingredients that participants most often indicated needed improvement were prioritization, integration, organizational culture, and organizational learning.
GFOABC.CA
GOLD • The capital delivery ingredients that participants most often indicated needed improvement were effective project scoping, risk management, management of project changes, and planning for land requirements. • Self-assessment tools supported participants in thinking holistically about the processes and having effective conversations with others about strengths and areas for improvement.
SILVER
GOING DEEPER Participants identified the topics they most wanted to further unpack together. Governance, capital plan prioritization, funding, and data generated the greatest interest in further discussion, suggesting that there is a desire to learn how others are approaching these topics. A notable takeaway from the focus group discussion is that while the ingredients identified as most important were consistent across contexts, the strengths and challenges were not. What was a strength for one community was a challenge for another. Improvements in capital planning and delivery processes are not always linear, and capacity can fluctuate based on many factors. This observation reinforces that there is value in continuing to create spaces and channels for communities to learn from each other, with structured tools to help support the discussion.
BRONZE
JODY RECHENMACHER, P.Eng., CMC. Driven by
curiosity and collaboration, Jody helps municipalities and First Nations co-create infrastructure strategies that work in practice. As a Certified Management Consultant and Professional Engineer, she blends technical rigor and theory with a people-centered approach to navigate complexity, build consensus, improve processes, and create lasting value for communities. Jody is a Community Consultant and Principal with Urban Systems Ltd.
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 31
PARTNER ARTICLE | LEAH GIESBRECHT
BALANCING OPERATIONAL TASKS AND STRATEGIC INITIATIVES THE OPERATIONAL DEMANDS OF ANY ORGANIZATION ARE AT LEAST A FULL-TIME WORKLOAD. GIVEN THAT, IT’S A CHALLENGE TO FIND TIME TO DEVELOP AND ADVANCE STRATEGIC INITIATIVES. SO HOW CAN WE ACHIEVE OUR GOALS ON BOTH FRONTS?
We asked strategic planning expert Mia Maki, FCPA, FCMA, associate dean, external and outreach at the Gustavson School of Business.
WHAT ARE PITFALLS TO AVOID WHEN WE’RE ALIGNING OPERATIONAL TASKS WITH STRATEGIC OBJECTIVES? Mia: The first pitfall is neglecting to manage upwards. Spend time with your boss, discuss priorities, and confirm that you’re striking the right balance. Second is lacking clarity on key organizational initiatives. Senior management may launch something new, but you might still be focused on a lower-priority task. Third is not having metrics to show progress on strategic priorities. This requires linking the organization’s strategy to its operational plan and your department’s plan and having metrics to track your goals.
32 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
HOW CAN WE CULTIVATE A STRATEGIC MINDSET TO BALANCE OUR PRIORITIES? Mia: Develop the right habits. Regularly schedule time to step back from day-to-day work and think about longerterm goals. Put it in your calendar for when you have the time and brainpower. Then review your strategic objectives: How am I doing on my metrics? How long has it been since I checked in with my boss? Are our priorities still aligned?
WHAT ARE THE TOP OPERATIONAL CHALLENGES FACING PROFESSIONALS TODAY? Mia: People are expected to do more with less. Jobs have expanded to become more efficient, so people are very busy. We’re also experiencing economic uncertainty; most organizations aren’t doing much hiring and are shoring up existing resources. Outside the organization, we’re facing volatility from the economy and from climate change impacts.
HOW CAN WE ADDRESS THESE CHALLENGES? Mia: Open and frequent communication. If your team is stressed, bring them together regularly in a group or oneon-one – this creates stability and supports productivity. Build your network. In uncertain times, it helps to have people with diverse experience around you, so talk to peers and those in different industries. They may have insights to help you through an issue. Finally, take time to find tools that increase productivity instead of working more hours.
ANY CLOSING THOUGHTS? Mia: Give yourself the freedom to explore resources that support your goals. On the operational side, try different AI tools. For strategic support, try a strategy map – it’s great for creating metrics that align with your organization’s strategy. Draft one, share it with your boss, and start a conversation. And keep exploring. You’ll find great solutions.
Originally published in CPABC’s Newsroom.
LEARNING ON-DEMAND: Get more insight on balancing strategy and operations with Mia Maki’s seminar, “Striking the Balance: A Strategic Mindset for Today’s Operational Challenges.”
WHAT’S THE BEST PRACTICE FOR INTEGRATING NEW TECHNOLOGIES? Mia: Be clear on the goal you want to achieve and the inputs needed – time, training costs, software costs, and ongoing costs. Base your calculations on conversations with your network, not salespeople. You might find that you’ll get a decrease in time spent on certain tasks, fewer errors, and the ability to do more value-added work. If you can balance your costs with your results, you’re on the right track.
SEPTEMBER | 2026
LEAH GIESBRECHT is a communications specialist
with CPABC.
DOLLARS & SENSE PERSPECTIVE | 33
QUARTERLY QUESTION | GFOABC
?
quarterly question
IS THE DATA KEEPING UP WITH THE INFRASTRUCTURE? TWENTY-SIX LOCAL GOVERNMENTS RESPONDED TO THE Q3 2026 QUARTERLY QUESTION ON DATA AND TECHNOLOGY FOR CAPITAL DECISIONS. OUR SURVEY FOUND THAT GEOGRAPHIC INFORMATION SYSTEM (GIS) MAPPING IS COMMON, BUT DATA GAPS REMAIN. Nineteen of the 26 local governments that responded between July 14 and August 6 use GIS mapping. Five use an asset management system, and 17 are considering adopting one. No respondent uses business intelligence dashboards, and none uses or is considering a digital twin. Figure 1: Tool adoption among responding local governments (n=26)
Two respondents described their use of technology and data for capital planning as well established, and five are implementing or expanding their use. The other 19, or 73%, are in early planning, have very limited use, or are not treating it as a priority.
34 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
“19 of 26 respondents have GIS mapping in use. Five have an asset management system.”
The open-text responses describe the gap. One respondent reported that capital asset data “is separated between accounting and engineering.” Another reported that Tangible Capital Asset (TCA) data “is not currently attached to replacement cost data, which is also not up to date.” A third cited reliance on “human-entered data into spreadsheets.” When asked to rate, on a scale of 1 to 5, how confident they are that their local government has the information it needs for good capital and infrastructure decisions, respondents averaged 3.0. More than half chose 3, and the rest split evenly between 2 and 4; nobody chose either end of the scale.
Asked what would most improve their use of data and technology for capital decisions, respondents chose better data quality (38%) and staff capacity or expertise (31%). Together, these two options accounted for 69%. Funding ranked third at 19%. Leadership support and “nothing major right now” drew three responses combined. No one selected the option for a clearer business case. Figure 2: What would most improve the use of data and technology in capital decisions (% of respondents)
“69% chose data quality or staff capacity. Nobody chose a clearer business case.” Continued on page 36
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 35
QUARTERLY QUESTION | GFOABC
Continued from page 35 This aligns with the two previous questions in the series. In the March 2026 question on capital planning (54 local governments), 48% cited insufficient data as a challenge in developing the capital plan, and 74% cited insufficient staff capacity as a barrier to delivering it. In the May 2026 question on housing growth (30 local governments), 47% reported having no full-lifecycle financial model. Across three quarters, respondents have consistently cited data and staff capacity as recurring constraints. The GFOABC
Three-quarters of respondents (77%) are very or somewhat interested in a regional or shared-services approach to these tools. Five were neutral or expressed little interest, and one preferred to go it alone. Interest is strongest among those in the early planning stages or with very limited use. The question did not define a model, so the result measures interest only. For respondents waiting for better data, the Building Resilient Infrastructure panel at the annual conference advised using the best available
Conference case study on Enterprise Resource Planning (ERP) in this issue reports the same result, with delegates citing internal capacity, well ahead of budget, as the point where ERP projects stall.
information, stating the assumptions, and refining the plan over time.
Figure 3: Interest in a regional or shared-services approach to data and asset tools (n=26)
“77% would look at a regional or shared-services approach. One would go it alone.” Twenty-eight responses came from 26 local governments, including four regional districts. When an organization submitted twice, we counted only the first submission. Results from 26 local governments provide a useful snapshot, but not a full picture of the sector. Each additional response strengthens the quarterly results and gives local governments a more useful benchmark for deciding what to build, buy, or defer.
36 | DOLLARS & SENSE PERSPECTIVE
If you’ve implemented an asset management system, tell us on the GFOABC Forum what it took, especially regarding staff capacity.
GFOABC.CA
CALL FOR TOPICS
CALL FOR DECEMBER NEWSLETTER ARTICLE IDEAS SHARING PRACTICAL SOLUTIONS AND INSIGHTS ACROSS BC’S LOCAL GOVERNMENT FINANCE COMMUNITY.
Dollars & Sense Perspectives showcases innovations, practical solutions, and emerging ideas shaping local government finance. We invite GFOABC members, sponsors, and partners to share experiences that support stronger, more resilient communities. Articles often grow into conference sessions, webinars, and workshops— expanding conversations across the sector. ARTICLE FOCUS: Submissions should provide thought leadership addressing challenges or opportunities, such as: • Governance or regulatory change • Financial sustainability & affordability • Capital & long-term financial planning • Service delivery innovation • Infrastructure & asset management • Practical solutions & lessons learned SUBMISSION REQUIREMENTS • Article (~500 words, Word format) • Image or photo (optional) • Author photo & short bio (50 words max) • Organization logo OPTIONAL ADVERTISEMENT: Organizations may include an advertisement: • Full bleed: 4.3” × 11.25” • Visible area: 4.17” × 11” • Resolution: 300 dpi preferred • Format: JPEG or PDF DECEMBER NEWSLETTER • Topic Due: November 2 • Article Due: November 23 • Publish Date: December 16
SEPTEMBER | 2026
Questions or ready to submit? Contact us here.
DOLLARS & SENSE PERSPECTIVE | 37
ONLINE FORUM UPDATE
WHAT’S TRENDING IN THE ONLINE FORUM? Five threads your colleagues kept coming back to this summer.
TAX SALES ARE UNDERWAY ACROSS BC, AND BUDGET SEASON IS ALREADY COMING INTO VIEW. THE GFOABC ONLINE FORUM HAS BEEN BUSY AS MEMBERS COMPARE APPROACHES, ASK PRACTICAL QUESTIONS, AND SHARE WHAT IS WORKING IN THEIR COMMUNITIES. WE’VE HIGHLIGHTED FIVE RECENT CONVERSATIONS ON TAX SALES, STAFFING, ASSET MANAGEMENT, AI, AND FINANCIAL PLAN PUBLISHING. TAKE A LOOK, SEE WHAT YOUR COLLEAGUES ARE DISCUSSING, AND ADD YOUR EXPERIENCE OR PERSPECTIVE TO THE CONVERSATION.
1. TAX SALE 2026: ARE YOUR DELINQUENT LISTS UP TOO? The busiest thread of the summer opened with a simple question: how does your delinquent listing look this year? One member reported nearly double the registered letters of previous years and wondered whether banks no longer collecting taxes at mortgage renewal is the cause. Replies ranged from a handful of accounts to well over a hundred. Some are up over last year; others are right where they usually sit. Then it turned practical: can property cleanup charges go into the upset price? One reply pointed to section 258 of the Community Charter, and another posted a lawyer’s opinion. One member also shared a tax sale notice template for anyone who needs one. READ THE THREAD: Tax Sale 2026
38 | DOLLARS & SENSE PERSPECTIVE
GFOABC.CA
2. HOW IS YOUR FINANCE DEPARTMENT STAFFED? A member asked how other finance departments are set up, and 14 replies later there’s a useful benchmark. Answers ran from one full-time accounting clerk plus part-time front-desk staff, all the way to a director, deputy, analyst, AP clerk and payroll clerk. Front-desk coverage is shared between finance and corporate staff almost everywhere, and three of the respondents are also serving as interim CAO. READ THE THREAD: Finance Department Composition
3. IS ASSET MANAGEMENT A FINANCE FUNCTION? Who leads your asset management program, and is that working for you? In some local governments, finance leads it, mostly because finance already connects every department and is good at compiling data. But the member who leads it from finance argues finance deserves a seat at the table, not the head of it, and others agreed. The thread’s working principle is that whoever maintains an asset should also plan its replacement. One respondent’s biggest step forward came when dedicated staff time was set aside for the program.
5. WHAT DO YOU USE TO PUBLISH YOUR FINANCIAL PLAN? With budget season approaching, one member asked what others use to publish their financial plan. One team builds page frameworks in Word, pastes Excel tables in as pictures and exports to PDF: “we’re not going to win any beauty pageant with it.” Questica users compared notes on custom reports and the OpenBook module, with an open question about whether the online engagement has been worth the investment. READ THE THREAD: Financial Plan publishing software
If you recognize your own situation in any of these, log in and add a reply. Members help members, and it takes two minutes.
READ THE THREAD: Is asset management a finance function?
4. WHAT ARE YOU DOING WITH AI? Members are experimenting with Copilot and ChatGPT, and most are doing it before any formal policy is in place. One member had ChatGPT compile ten years of BC Assessment data into a single table for growth analysis. Another warned that the tools can be “confidently incorrect.” A draft AI use policy, itself written with Copilot, was posted for comment and picked up its first suggested edit the same day. If you have a policy, this thread wants to see it. READ THE THREAD: How have you experimented with AI?
SEPTEMBER | 2026
DOLLARS & SENSE PERSPECTIVE | 39
MEMBERSHIP RENEWAL
2027 MEMBERSHIP RENEWAL:
WHAT YOUR MEMBERSHIP PAID FOR THIS YEAR MEMBERSHIP RENEWAL OPENS DECEMBER 1. PLEASE CONFIRM YOUR ORGANIZATION’S PRIMARY CONTACT IN OCTOBER, SO RENEWAL INFORMATION REACHES THE RIGHT PERSON. By the end of 2026, GFOABC will have delivered more than 45 sessions and over 180 hours of continuing professional development for local government finance. More than half of this year’s sessions were free to members, with member pricing available for the rest. Your membership helps support this programming, giving your finance team access to training focused on the responsibilities and challenges of working in local government. Your local government’s GFOABC membership includes your entire finance team, from accounting clerks to the chief financial officer. Today, our membership includes more than 1,500 individuals across 160 municipalities and 27 regional districts, up from about 1,300 a year ago. The Online Forum provides members with a place to ask questions, share advice, and learn from colleagues facing similar challenges, whether they are working through a tax sale, reviewing a reserve policy, or responding to an audit finding.
“Your local government’s GFOABC membership includes your entire finance team.”
40 | DOLLARS & SENSE PERSPECTIVE
This year’s programming includes monthly Taxation and Assessment webinars, the Collectors’ and Accounting & Auditing forums, Property Tax 101, and the new Spotlight Series on asset management, as well as the Annual Conference, Boot Camp, and Fall PD workshops. Most sessions are held on Zoom, allowing members to participate without travel costs or extended time away from the office. Membership fees, registration revenue, sponsors, and partners support our programming, which is guided by the 2024–2029 Strategic Plan. Municipal membership fees are based on population, whereas regional district fees are based on the annual budget. The 2027 fee schedule includes a Board-approved 3.0 percent increase, consistent with the projection in last year’s renewal letter. Renewal information is sent to your organization’s primary contact, either the statutory financial officer or their designate. On December 1, they receive the Executive Director’s renewal letter and a personal Renew Now link. If someone new has taken on this role, please contact us to update their name and email address. Please email office@gfoabc.ca by Monday, October 26 to confirm or update your primary contact. If you’re unsure who’s listed, we’re happy to help. Payment options include credit card, EFT, and cheque. To maintain access to the Online Forum and MemberLINK from March 1, 2027, please complete your organization’s renewal before then. When renewing, review your organization’s MemberLINK profile and update your staff list. Keeping these details current helps your team receive weekly email updates and event notices and access the Online Forum. Be sure to add new finance staff so they receive these member benefits as well
GFOABC.CA
“Has your finance team changed? Update your staff list in MemberLINK, so new colleagues receive member updates and can access the Online Forum.”
CONFIRM YOUR PRIMARY CONTACT BY OCTOBER 26 Your primary contact is the statutory financial officer or their designate. Please email office@ gfoabc.ca to confirm their name and email address, or let us know of any changes. If you’re unsure who is listed, we’re happy to help.
MONDAY, OCTOBER 26:
DECEMBER 1: RENEWAL OPENS
MARCH 1, 2027:
Confirm or update your primary contact.
Your primary contact receives the Executive Director’s letter and a personal Renew Now link. Pay by credit card, EFT, or cheque.
Online Forum and MemberLINK access for organizations with outstanding renewals will end. Please renew before this date to maintain access.
2027 MEMBERSHIP FEES: Municipal fees are based on population, while regional district fees are based on the annual budget. The 2027 schedule includes a Boardapproved 3.0 percent increase, consistent with the projection in last year’s renewal letter.
SEPTEMBER | 2026
WHEN YOU RENEW: Review your organization’s MemberLINK profile and add any new finance staff. Keeping your staff list current ensures colleagues receive weekly email updates and event notices and can access the Online Forum.
DOLLARS & SENSE PERSPECTIVE | 41
THANK YOU EXHIBITORS
THANK YOU EXHIBITORS
THANKYOU YOUSPONSORS SPONSORS THANK YOU SPONSORS THANK THANK YOU SPONSORS THANK YOU SPONSORS PLATINUM
GOLD
PLATINUM PLATINUM PLATINUM PLATINUM
GOLD GOLD GOLD SILVER
BRONZE
GOLD
SILVER SILVER SILVER
SILVER
BRONZE BRONZE BRONZE Would you like to see your logo here? Become a GFOABC sponsor today. office@gfoabc.ca • (250) 382-6871
BRONZE