{
  "meta": {
    "title": "City of Calgary — capital program (funding mix, service areas, mid-cycle adjustments, debt)",
    "unit": "millions of CAD",
    "verification": "primary-verified",
    "sources": [
      {
        "publisher": "City of Calgary",
        "title": "Mid-Cycle Adjustments to the 2023-2026 Service Plans and Budgets — Overview (C2024-1097, Attachment 1)",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/2025/MCA-to-2023-2026-service-plans-and-budgets.pdf",
        "retrieved_at": "2026-05-15",
        "content_hash": "sha256:08033a6abbdea1159a4b29376db63627206da6dfbb91050094dab89720e27540",
        "id": null,
        "hash_strategy": null,
        "verified_at": "2026-05-15",
        "verified_by": "claude+serene",
        "verification_note": null
      },
      {
        "publisher": "City of Calgary",
        "title": "2023-2026 Service Plans and Budgets — Supplemental Information (C2022-1051 REVISED, Attachment 8)",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/2023-2026-service-plans-budgets/2023-2026-service-plans-budgets-supplemental-information.pdf",
        "retrieved_at": "2026-05-15",
        "content_hash": "sha256:1057751948874388faef3f6e788eed76ec9953f20662fd77d7bdda36d016a8a7",
        "id": null,
        "hash_strategy": null,
        "verified_at": "2026-05-15",
        "verified_by": "claude+serene",
        "verification_note": null
      },
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2024 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/Finance-2024-Annual-Report.pdf",
        "retrieved_at": "2026-05-15",
        "content_hash": "sha256:2eeaa9e7985eeefe5a1d4770f48a1400565f25a62b080728fd66844f8b735eaf",
        "id": null,
        "hash_strategy": null,
        "verified_at": "2026-05-15",
        "verified_by": "claude+serene",
        "verification_note": null
      }
    ],
    "derivation": "Capital funding mix (reserves / debt / government grants / developer & other / pay-as-you-go) read verbatim from the Mid-Cycle Adjustments Overview p.13 pie '2024-2028+ Capital Budget Funding' (C2024-1097 Att 1): Government Grants 35% ($5,192M), Reserves 31% ($4,623M), Debt 25% ($3,695M), Developer & Other 5% ($852M), Pay-As-You-Go 4% ($566M); legend dollars sum to $14,928M ≈ the p.13 'Proposed revised capital budget' total $14,927M. derived.funding_mix_shares is the canonical cross-page figure read by /climate/funding (FR-004 / umbrella FR-019); shares are the verbatim pie percentages, not recomputed from rounded legend dollars. Planned capital by service area read from the 2023-2026 Service Plans & Budgets Supplemental Information FIGURE 17 'TOTAL - <area>' rows (C2022-1051 REVISED Att 8, $000s→millions); the nine areas sum to $10,252.939M = FIGURE 17 'TOTAL CITY', reconciling to FIGURE 16's stated $10,253M. The per-business-case Attachment 9 is narrative-only with no reconcilable roll-up, so Attachment 8 is the cited primary for service areas. MCA waterfall ($12,858M previously approved → $14,927M revised) and the ~$229M reallocation by destination category from MCA Overview p.13/p.7. Long-term debt continuity (2020-2024) and audited capital additions (2023-2024) from the City of Calgary 2024 Annual Financial Report (FSDA Long-Term Debt table p.26; Note 16 Tangible Capital Assets). The investor-relations deck is NOT a source (FR-021). Every figure was read directly from the cited primary PDF page (hard verification rule); a committed Gemini extraction pipeline (scripts/finances/capital_program/extract.py) reproduces the tabular figures and verify_structure.check_extraction_agrees fails the build closed on drift between a fresh extraction and the verified set.",
    "generated_at": "2026-05-15T22:30:32+00:00",
    "generator": "scripts/finances/capital_program/pipeline.py (sc-27241)"
  },
  "data": {
    "current_cycle": {
      "start_year": 2023,
      "end_year": 2026,
      "plan_horizon_label": "2023-2027+",
      "plan_total_millions": 10253,
      "plan_total_reconciled_millions": 10252.939,
      "source_report": "2023-2026 Service Plans and Budgets — Supplemental Information (C2022-1051 REVISED, Attachment 8)",
      "source_page": 58
    },
    "funding_sources": [
      {
        "canonical_id": "government_grants",
        "current_label": "Government Grants",
        "amount_millions": 5192,
        "share_percent": 35,
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "reserves",
        "current_label": "Reserves",
        "amount_millions": 4623,
        "share_percent": 31,
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "debt",
        "current_label": "Debt",
        "amount_millions": 3695,
        "share_percent": 25,
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "developer_contributions",
        "current_label": "Developer & Other Contributions",
        "amount_millions": 852,
        "share_percent": 5,
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "pay_as_you_go",
        "current_label": "Pay As You Go",
        "amount_millions": 566,
        "share_percent": 4,
        "source_page": 13,
        "extraction_confidence": "high"
      }
    ],
    "service_areas": [
      {
        "canonical_id": "transportation",
        "current_label": "Transportation",
        "planned_capital_millions": 5529.724,
        "crosslink": "/transit",
        "source_page": 61,
        "note": "Includes ~$4,275M Green Line funding (FIGURE 16, p.58).",
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "utilities-and-environment",
        "current_label": "Utilities and Environment",
        "planned_capital_millions": 1569.72,
        "crosslink": "/water",
        "source_page": 61,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "building-planning-and-business",
        "current_label": "Building, Planning and Business",
        "planned_capital_millions": 1069.917,
        "crosslink": null,
        "source_page": 59,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "enabling-services",
        "current_label": "Enabling Services",
        "planned_capital_millions": 1001.271,
        "crosslink": null,
        "source_page": 62,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "parks-recreation-and-culture",
        "current_label": "Parks, Recreation and Culture",
        "planned_capital_millions": 502.465,
        "crosslink": null,
        "source_page": 60,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "public-safety-and-bylaws",
        "current_label": "Public Safety and Bylaws",
        "planned_capital_millions": 291.937,
        "crosslink": null,
        "source_page": 60,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "social-programs-and-services",
        "current_label": "Social Programs and Services",
        "planned_capital_millions": 254.078,
        "crosslink": null,
        "source_page": 60,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "tax-and-property-assessment",
        "current_label": "Tax and Property Assessment",
        "planned_capital_millions": 19.828,
        "crosslink": null,
        "source_page": 61,
        "note": null,
        "extraction_confidence": "high"
      },
      {
        "canonical_id": "information-and-communication",
        "current_label": "Information and Communication",
        "planned_capital_millions": 14.0,
        "crosslink": null,
        "source_page": 59,
        "note": null,
        "extraction_confidence": "high"
      }
    ],
    "mca_steps": [
      {
        "step_label": "Previously approved budget",
        "amount_millions": 12858,
        "kind": "anchor",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "Adjustments",
        "amount_millions": 1746,
        "kind": "delta",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "Relinquishments",
        "amount_millions": -144,
        "kind": "delta",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "Increase",
        "amount_millions": 1890,
        "kind": "subtotal",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "New Investments",
        "amount_millions": 264,
        "kind": "delta",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "Council Amendments",
        "amount_millions": 59,
        "kind": "delta",
        "source_page": 13,
        "extraction_confidence": "high"
      },
      {
        "step_label": "Proposed revised capital budget",
        "amount_millions": 14927,
        "kind": "anchor",
        "source_page": 13,
        "extraction_confidence": "high"
      }
    ],
    "mca_waterfall_sign_convention": "amounts signed as printed; \"Increase\" is the source's own subtotal of Adjustments + |Relinquishments|, not a sum of the signed delta rows.",
    "mca_reallocations": [
      {
        "destination_category": "capital-cost-escalations",
        "category_label": "Capital cost escalations",
        "amount_millions": 18,
        "source_page": 7,
        "extraction_confidence": "high"
      },
      {
        "destination_category": "maintenance-and-critical-repair",
        "category_label": "Maintenance and critical repair",
        "amount_millions": 124,
        "source_page": 7,
        "extraction_confidence": "high"
      },
      {
        "destination_category": "housing-and-community-development",
        "category_label": "Housing and community development",
        "amount_millions": 75,
        "source_page": 7,
        "extraction_confidence": "high"
      },
      {
        "destination_category": "matching-funds",
        "category_label": "Matching funds for other-government / external contributions",
        "amount_millions": 12,
        "source_page": 7,
        "extraction_confidence": "high"
      }
    ],
    "mca_named_causes": [
      "Reinvesting In Our Annual Investment Programs ($100M, maintenance & critical repair)",
      "Country Hills Widening — Barlow Tr to 36 St SE ($16.1M, housing & community development)",
      "City-Wide Transit Oriented Development ($20M, housing & community development)"
    ],
    "capital_actuals": [
      {
        "year": 2023,
        "capital_additions_millions": 995.594,
        "source_page": 75,
        "extraction_confidence": "high"
      },
      {
        "year": 2024,
        "capital_additions_millions": 1214.957,
        "source_page": 74,
        "extraction_confidence": "high"
      }
    ],
    "debt_records": [
      {
        "year": 2020,
        "opening_millions": 2883.447,
        "issued_millions": 222.923,
        "repaid_millions": 261.226,
        "closing_millions": 2845.144,
        "source_page": 26,
        "extraction_confidence": "high"
      },
      {
        "year": 2021,
        "opening_millions": 2845.144,
        "issued_millions": 172.575,
        "repaid_millions": 247.129,
        "closing_millions": 2770.59,
        "source_page": 26,
        "extraction_confidence": "high"
      },
      {
        "year": 2022,
        "opening_millions": 2770.59,
        "issued_millions": 175.922,
        "repaid_millions": 251.419,
        "closing_millions": 2695.093,
        "source_page": 26,
        "extraction_confidence": "high"
      },
      {
        "year": 2023,
        "opening_millions": 2695.093,
        "issued_millions": 233.473,
        "repaid_millions": 228.229,
        "closing_millions": 2700.337,
        "source_page": 26,
        "extraction_confidence": "high"
      },
      {
        "year": 2024,
        "opening_millions": 2700.337,
        "issued_millions": 493.106,
        "repaid_millions": 230.102,
        "closing_millions": 2963.341,
        "source_page": 26,
        "extraction_confidence": "high"
      }
    ],
    "debt_refinancing_note": "The 2024 AFR long-term-debt note (p.71, Note 15) reports gross debentures issued in the year; the City's debt is amortizing serial/instalment debt, not bullet maturities, so annual issuance is net new borrowing rather than refinancing of maturing principal. No portion of 2020–2024 issuance is flagged as refinancing in the AFR. (Verify against Note 15 detail before the PR3 debt-narrative ships.)",
    "alias_map": {
      "funding_sources": {
        "Government Grants": "government_grants",
        "Reserves": "reserves",
        "Debt": "debt",
        "Developer & Other Contributions": "developer_contributions",
        "Pay As You Go": "pay_as_you_go"
      },
      "service_areas": {
        "Transportation": "transportation",
        "Utilities and Environment": "utilities-and-environment",
        "Building, Planning and Business": "building-planning-and-business",
        "Enabling Services": "enabling-services",
        "Parks, Recreation and Culture": "parks-recreation-and-culture",
        "Public Safety and Bylaws": "public-safety-and-bylaws",
        "Social Program and Services": "social-programs-and-services",
        "Social Programs and Services": "social-programs-and-services",
        "Tax and Property Assessment": "tax-and-property-assessment",
        "Information and Communication": "information-and-communication"
      }
    }
  },
  "derived": {
    "funding_mix_shares": {
      "government_grants": {
        "share": 0.35,
        "share_percent": 35,
        "amount_millions": 5192,
        "source_page": 13
      },
      "reserves": {
        "share": 0.31,
        "share_percent": 31,
        "amount_millions": 4623,
        "source_page": 13
      },
      "debt": {
        "share": 0.25,
        "share_percent": 25,
        "amount_millions": 3695,
        "source_page": 13
      },
      "developer_contributions": {
        "share": 0.05,
        "share_percent": 5,
        "amount_millions": 852,
        "source_page": 13
      },
      "pay_as_you_go": {
        "share": 0.04,
        "share_percent": 4,
        "amount_millions": 566,
        "source_page": 13
      }
    },
    "service_area_shares": {
      "transportation": {
        "share": 0.5393,
        "planned_capital_millions": 5529.724,
        "crosslink": "/transit",
        "source_page": 61
      },
      "utilities-and-environment": {
        "share": 0.1531,
        "planned_capital_millions": 1569.72,
        "crosslink": "/water",
        "source_page": 61
      },
      "building-planning-and-business": {
        "share": 0.1044,
        "planned_capital_millions": 1069.917,
        "crosslink": null,
        "source_page": 59
      },
      "enabling-services": {
        "share": 0.0977,
        "planned_capital_millions": 1001.271,
        "crosslink": null,
        "source_page": 62
      },
      "parks-recreation-and-culture": {
        "share": 0.049,
        "planned_capital_millions": 502.465,
        "crosslink": null,
        "source_page": 60
      },
      "public-safety-and-bylaws": {
        "share": 0.0285,
        "planned_capital_millions": 291.937,
        "crosslink": null,
        "source_page": 60
      },
      "social-programs-and-services": {
        "share": 0.0248,
        "planned_capital_millions": 254.078,
        "crosslink": null,
        "source_page": 60
      },
      "tax-and-property-assessment": {
        "share": 0.0019,
        "planned_capital_millions": 19.828,
        "crosslink": null,
        "source_page": 61
      },
      "information-and-communication": {
        "share": 0.0014,
        "planned_capital_millions": 14.0,
        "crosslink": null,
        "source_page": 59
      }
    },
    "mca_cumulative_reallocations": {
      "original_plan_millions": 12858,
      "current_plan_millions": 14927,
      "net_increase_millions": 2069,
      "reallocation_envelope_millions": 229,
      "by_category_millions": {
        "capital-cost-escalations": 18,
        "maintenance-and-critical-repair": 124,
        "housing-and-community-development": 75,
        "matching-funds": 12
      },
      "by_category_total_millions": 229
    },
    "planned_vs_actual_variance": {
      "2023": {
        "planned_millions": 1467.23,
        "actual_millions": 995.594,
        "variance_millions": -471.636,
        "variance_pct": -0.3214
      },
      "2024": {
        "planned_millions": 1988.824,
        "actual_millions": 1214.957,
        "variance_millions": -773.867,
        "variance_pct": -0.3891
      }
    },
    "debt_net_change_by_year": {
      "2020": {
        "issued_millions": 222.923,
        "repaid_millions": 261.226,
        "net_change_millions": -38.303,
        "closing_balance_millions": 2845.144
      },
      "2021": {
        "issued_millions": 172.575,
        "repaid_millions": 247.129,
        "net_change_millions": -74.554,
        "closing_balance_millions": 2770.59
      },
      "2022": {
        "issued_millions": 175.922,
        "repaid_millions": 251.419,
        "net_change_millions": -75.497,
        "closing_balance_millions": 2695.093
      },
      "2023": {
        "issued_millions": 233.473,
        "repaid_millions": 228.229,
        "net_change_millions": 5.244,
        "closing_balance_millions": 2700.337
      },
      "2024": {
        "issued_millions": 493.106,
        "repaid_millions": 230.102,
        "net_change_millions": 263.004,
        "closing_balance_millions": 2963.341
      }
    }
  }
}