The Corporation of Delta 2013 Annual Report

The Corporation of Delta

2013 Annual Report

table of contents Mayor’s Message 2 Delta Municipal Council 4 Chief Administrative Officer’s Report 5 Organizational Structure 6 About Delta 7 Delta in Numbers 9 Department Overviews 15 Departmental Goals and Objectives 16 The Office of the Chief Administrative Officer

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Human Resources and Corporate Planning 20 Legal Services 22 Property Use and Compliance 24 Office of Climate Action and Environment

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Office of the Municipal Clerk 28 Community Planning and Development 30 Engineering 32 Finance 34 Parks, Recreation and Culture 36 Fire and Emergency Services 38 Corporate Emergency Programs: Fire and Emergency Services

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Delta Police 42 2012 Audited Financial Statements 44 Permissive Tax Exemptions 66

The Corporation of Delta - 2013 Annual Report

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mayor’s message On behalf of Council, I am pleased to present the 2013 Annual Report for The Corporation of Delta.

We would like to thank the residents and businesses of this wonderful community, our staff and volunteers for their commitment and dedication that make Delta a great place to live, work and play!

Keeping our communities safe and accessible through improvements to transportation infrastructure and improved facilities has been a focus of the past year. We have continued to move forward with the Neighbourhood Road Improvements Plan and successfully negotiated a partnership with the Province for $7 million worth of improvements to Highway 99 and the Matthews Interchange, a project that will begin in 2013 and be completed in 2014.

Construction commenced on the new Delta Community Animal Shelter, a much-needed replacement to the old building, that will see improvements in efficiencies and provide the community with a new gathering place.

Recognizing the value and importance of maintaining Delta’s heritage and celebrating our agricultural history, we are proud to highlight the moving and restoration of the Harris Barn.

We continued to take significant steps towards protecting the environment in Delta and ensuring the security of our wetlands for future generations. We are projecting an 18 per cent reduction from 2007 levels in the amount of greenhouse gas emissions that Delta produces by the end of the year.

Looking ahead, we have many new projects scheduled and several ongoing projects for completion in 2013.

Some notable highlights include the expansion of the North Delta Recreation Centre, improvements at the Arthur Drive and Ladner Trunk Road Intersection, completion of the North Delta Area Plan and continued efforts towards the revitalization of Scott Road.

A new corporate website will be launched in the Fall of 2013 further enhancing our constituents’ access to information and creating an even more open and transparent municipal government.

It truly is an honour and pleasure to be Mayor of such a vibrant and thriving community. I take great pride in knowing that each day we work to exceed our citizens’ expectations, while always remaining fiscally responsible and sound.

Lois E. Jackson Mayor

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The Corporation of Delta - 2012 Annual Report

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Delta Municipal Council

Left to right, back row: Councillor Ian Paton, Councillor Scott Hamilton, Councillor Robert Campbell, Councillor Bruce McDonald Left to right, front row: Councillor Sylvia Bishop, Mayor Lois E. Jackson, Councillor Jeannie Kanakos

Our Mission To provide a healthy workplace and foster a safe, vibrant, sustainable community through excellence in municipal services honouring

culture,

heritage

and

the

environment.

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Chief Administrative Officer’s Report As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report fulfills the requirements of the Community Charter which sets out stringent reporting requirements for all municipalities in British Columbia. I am proud to state that this Annual Report meets and exceeds those requirements and provides a comprehensive and accurate account of Delta’s business and financial transactions during 2012.

In 2012, we saw the successful completion of a number of significant projects in Delta, including the construction of a new animal shelter and the opening of the 80th Street overpass. With respect to economic investment, Delta has just negotiated a Memorandum of Agreement with Dayhu for the development of a 900,000 square foot commercial distribution centre on industrial land at Boundary Bay Airport that is expected to bring 1,000 new jobs to Delta. We are also working in partnership with the Provincial government to implement significant improvements to the Highway 99 and Matthews Interchange, and have been successful in obtaining senior government funding for the Ladner Habour Dredging project. We will also continue to work closely with the Province and other stakeholders on the tunnel replacement project.

Looking ahead, we expect to remain busy in 2013, working to bring quality services and improved infrastructure while remaining fiscally responsible and maintaining healthy financial reserves. We are proud to report that our general debt will be down to $2.6 million by the end of 2013; a significant drop from the high of $44.7 million in 2000. With our continued commitment to “pay-as-you-go” funding, in just a few more years the general debt will be entirely eliminated.

As you read this report, keep in mind that these achievements are a result of the leadership, dedication and teamwork that exists between departments and staff at Delta. I would like to acknowledge the hard work and dedication of our Department Directors, Management Staff, CUPE Local 454, Firefighters IAFF 1763, Police and Police civilian members. It is through all our employees’ hard work that 2012 has been another successful year. ‘ I would also like to acknowledge and thank all of the citizens that contribute to our community and make Delta an extraordinary place to live, work and play.

George V. Harvie Chief Administrative Officer

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Organizational Structure

Residents | Property Owners | Business

Chief Constable

Fire Chief

Municipal Solicitor

Advisory Boards Apppointed by Council

Mayor & Council

Police Board

Chief Administrative Officer

Director HR & Corporate Planning

Director Parks, Recreation & Culture

Director Community Planning & Development

Director Finance

Director Engineering

Office of the Municipal Clerk

Manager Property Use & Compliance

about delta

the corporation of delta Just 30km south of the heart of Vancouver, Delta is a 364 square kilometre rural oasis bordered by the Fraser River on the north, the U.S. border and Boundary Bay on the south, the City of Surrey on the east and the Strait of Georgia on the west.

Known as the sunniest region in the Lower Mainland, Delta is made up of three distinct and thriving communities: Ladner, North Delta and Tsawwassen that are home to over 100,000 residents with an estimated household average income of 30% higher than the Canadian average.

The stable prosperity of the community makes it attractive for businesses to choose as their preferred location and is currently one of the fastest-growing industrial areas in Greater Vancouver. Agriculture remains our primary industry with over 7,703 hectares of active farmland within our borders (42.5 per cent of the total land area).

Delta has a hospital, an airport, libraries, museum and archives, sports and recreational facilities, and many bike and walking trails in a diverse network of parks including waterfront parks on the Fraser River, Boundary Bay and Strait of Georgia.

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delta in numbers

delta in numbers Population Growth 2001-2011

2011 Population - Greater Vancouver Area

The Corporation of Delta - 2013 Annual Report

2011 Population Growth Comparison

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Delta in numbers 2012 Tax Rate Comparisons by Municipality

Average Residential Tax and Utilities Bill*

Data Provided by the Ministry of Community, Sport and Cultural Development

Where are your property taxes allocated*

* Based on an average residential home with assessed value of $550,500 Note: if eligible for full provincial home owner grant, taxes are reduced by $570 ($845 if over 65 years of age or disabled).

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delta in numbers General Assessment and Taxation Statistics

Assessment for General Taxation

The Corporation of Delta - 2013 Annual Report

General Revenue Fund Assessment and Taxation by Proptery Class

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delta in numbers Reserves 2008-2012

Assessment for General Taxation

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delta in numbers Land Area - Square Kilometres

2011 Number of Dwellings

* Includes new building and renovations + Includes: Controlled Substance Inspections, Demolition, Fire Damage Repair, Residential Accessory, Residential Coach House, Sign, To Complete

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Department Overviews

2013 Departmental Goals and Objectives Department

Office of the Chief Administrative Officer

Objectives

Ensure Council direction is carried out.

Measures

Complete all council motions, directives and resolutions in a timely manner.

Provide high quality, cost -effective service to the residents and businesses of Delta.

Human Resources & Corporate Planning

Legal Services

Office of Climate Action and Environment

Property Use and Compliance

Office of the Municipal Clerk

Community Planning and Development

Oversee departmental responsibilities such as: annual budget and financial plan, management of capital assets and services and fulfillment of employer requirements related to Delta staff.

Fulfill employer responsibilities.

Human Resource management: fill vacancies; resolve grievances; employee skills training and professional development; occupational health & safety.

Provide Council and staff with Legal advice provided is cost effective and claims timely, accurate and practical legal are initiated and resolved efficiently. advice.

Identify, minimize and manage Oversee a program of risk control measures risk in a cost effective way. through policies and procedures and risk financing arrangements.

Coordinate and implement corporate climate action measures to promote corporate sustainability and reduce Delta’s carbon footprint.

Provide proactive and reactive property use compliance through public awareness, enforcement, registration and inspections.

To provide administrative and support services to facilitate the democratic decision-making process.

Support Council in establishing a vision, policies and plans for the future growth and development.

Reduction in the levels of corporate greenhouse gases produced. Significant number of complaints resolved as well as education and outreach programs completed.

Number of bylaw enforcement and animal control calls for service, secondary suites inspected and business licenses issued.

Coordination of Council and committee meetings; processing of all bylaws, agreements, and correspondence; oversee the election process.

Preparation and adherence to Official Community Plan.

Provide the public with timely and Timely coordination of applications, zonings, efficient services for all forms of permits, land use issues and technical queries. applications, permits, inquiries and concerns.

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2013 Departmental Goals and Objectives

Engineering

Finance

Fire

Parks, Recreation and Culture

Police

Administer sustainable planning and management of corporate infrastructure through replacement, renewal and maintenance programs.

Ensure efficient and effective delivery of services to residents and business of Delta, through annual work plans.

Provide leadership through development and implementation of strategic plans consistent with Corporate goals.

Comply with legislative requirements

Develop and maintain long range plans for each of the utilities and the roads network through the annual capital plan.

Maintain the highest level of fire protection and emergency services to the community in accordance with the governing legislation as well as support the directions of Council.

Deliver recreational and community, arts and cultural services in an effective, efficient and affordable manner.

Maintain and operate corporate buildings and facilities with a high standard of care and within all applicable safety regulations.

To achieve the goals set in the Delta Police Department Strategic Plan 2011 – 2014 – leadership from everyone; facility enhancement; Delta roads safest in BC; strategic crime reduction; innovative specialization services; and leading edge technology.

Ensure staff training and development is completed in accordance with corporate goals and emergency programs. Delivery of community outreach programs is accessible.

The Corporation of Delta - 2013 Annual Report

Identify, implement and monitor results of annual operational work plans.

Develop and oversee the Five year Financial Plan through the business plan workshop and budget process.

Preparation of the annual audited financial statements.

Ensure programming delivered to the community is safe, enjoyable, and cost effective and promotes healthy living within the community.

Ensure civic buildings remain in good condition and operate efficiently.

Continuous gathering and sharing of information through a two way communication process in order to strengthen the strategic plan linkages and action plans.

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the office of the chief administrative officer

The Office of the Chief Administrative Officer provides leadership and coordinates with management and staff to assist departments in meeting their responsibilities. The CAO ensures that all departments utilize effective and efficient management principles and challenges each department to strive for better performance.

Programs & Services The Chief Administrative Officer is responsible to Council for the efficient management of the municipal workforce, and for seeing that Council’s directions and policies are carried out. The CAO provides leadership to the Corporation of Delta and coordinates the departments in the discharge of their responsibilities. The CAO oversees the following functional areas and departments: • • • • • •

Clerk’s Office Community Planning & Development Corporate Communications Engineering Office of Climate Action & Environment Finance

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Fire & Emergency Services Human Resources & Corporate Planning Legal Services Parks, Recreation & Culture

•

Property Use & Compliance

The Police Department coordinates with the Chief Administrative Officer for administrative and service issues such as business planning, priority setting and budgeting.

2012 Achievements •

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Negotiated a partnership with the Provincial government for improvements to Highway 99, including an 80 Street off-ramp and Matthews Interchange enhancements.

Brought forward municipal issues associated with the South Fraser Perimeter Road and Deltaport.

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Undertook a key coordination role in gaining the Ramsar Designation for Burns Bog.

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Lobbied for ongoing support and improvements to Boundary Bay Airport.

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Represented Delta’s interests on regional-wide issues at the Regional Administrators Advisory Countil (RAAC).

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Supervised construction of the new Delta Community Animal Shelter ensuring the project was completed on time and on

budget.

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Oversaw the completion of 80 Street Overpass ensuring it met time and budget constraints.

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Secured an exchange of land with the Delta School District at ten sites throughout the municipality for farmland, parkland, sports fields, playgrounds and school grounds.

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Lobbied for improvements and funding for Ladner Harbour Dredging and George Massey Tunnel traffic congestion

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Negotiated a Memorandum of Agreement with Dayhu Group for the development of a 900,000 square foot commercial distribution centre on industrial land at Boundary Bay Airport.

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Coordinated implementation of a Feral Rabbit Management Plan.

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human resources and corporate planning

The Human Resources & Corporate Planning Department’s role is twofold: to provide human resource services to Delta’s staff and to Council and coordinate initiatives that impact the entire Corporation of Delta.

Programs and Services: Human Resources Oversees and manages Delta’s workforce, both union and exempt. Provides recruitment and retention services, employee benefits and compensation, including administering retirement and pension plans and claims management. To ensure the mental and physical well-being of our employees, we provide the following programs: occupational health and safety, training and professional development, and wellness and recognition. Lead the following staff committees: Labour Management for CUPE & Fire, Occupational Health & Safety for CUPE, Fire and CUPE Police Civilians, and the Wellness Committee. Represents Delta at the Metro Vancouver Human Resources Advisory Committee (HRAC).

Corporate Planning Oversees economic development and tourism for the Corporation of Delta, lead the Corporation in business planning services and bylaw development, represent Delta at the Union of British Columbia Municipalities and at the Federation of Canadian Municipalities, and is responsible for First Nation relations. In addition, provides external support related to the: GVRD Board Fraser Valley Regional Library, Boundary Bay Airport and Deltaport Third Berth Community Liaison Committee.

2012 Achievements Human Resources •

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Provided staff training opportunities for computer upgrades, DeltaMap, Interpersonal & Conflict Resolution, Intergenerational Learning, and Wellness.

Provided OH&S staff training for: Shoring and Excavation, Asbestos Awareness for Fire Fighters, Fire Extinguisher, First Aid, Due Diligence for Supervisors, Forklift Operator, TDG Training for Receivers & Working around Mobile Equipment.

Assisted in the successful bargaining process resulting in a new four-year collective agreeement.

Designed a new Benefit Reporting program resulting in a more efficient and effective process.

Coordinated Benefit Identification process from SIN to Employee ID Number.

Revised the Employee Handbook ensuring key information

• •

•

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is readily available for new staff.

Streamlined corporate records management system.

Recognized 169 employees through the long service recognition program.

Audited OH&S Program for compliance with COR (Certificate of Recognition for BCMSA and WorkSafe BC).

Reviewed Safety Programs for compliance with COR.

Corporate Planning •

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•

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Managed construction of the new Delta Community Animal Shelter.

Drafted new Property Enhancement Bylaw that will be effective in dealing with unsightly property, abandoned property, and public health and safety issues.

Developed new a Facility Rental Policy that regulates private use and display of information.

Coordinated library services with Fraser Valley Regional

The Corporation of Delta - 2013 Annual Report

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• • • •

Library.

Developed Revitalization bylaws for the landfill and Scott Road.

Prepared Brownie award submissions and coordinated animated video.

Negotiated agreements for Dayhu development at Boundary Bay Airport.

Negotiated Boundary Bay Airport highway access improvements with the Province.

Amended Delta’s Development Cost Charge Bylaw to include Matthew interchange.

Led succesful United Way campaign that raised $69,130.

Completed UBCM/FCM background package for Council.

Provided Ladner Sediment Group with civic representation.

Completed training and compliance with WorkSafe BC requirements.

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legal services

The Legal Services Department provides responsive, cost-effective legal advice and risk management services to Council and staff. It also manages municipal property and provides support services for other departments relating to land issues.

Programs and Services: Legal Services Provides legal advice to Council, department heads, and staff on a broad range of issues affecting Delta. This involves reviewing and drafting selected contracts and agreements, coordinating and supervising the provision of legal services by outside law firms in relation to litigation involving Delta, attending mediations of claims, assisting in bylaw enforcement matters, drafting documents relating to land development, and providing seminars to staff.

Risk Management Identify risks as well as make and implement decisions to reduce the impact of risk on the assets and objectives of Delta. This is done through a program of risk control measures (policies and procedures) and risk financing arrangements (insurance and indemnities) designed to achieve levels of risk acceptable to Council.

Land Management The acquisition and disposition of land for the municipality, negotiating and drafting rights-of-way for municipal services, and negotiating, drafting and managing leases of municipal property.

2012 Achievements Legal •

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Prepared Delsom Development documents and Tsawwassen Golf & Country Club documents.

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SFPR: Drafting Statutory Rightsof-Way for Delta utilities and overpasses within closed roads.

Completed road closure for Province of BC and working on transfer of lot and covenants for same.

Agreements.

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Assisting with the Appeal of Property Assessment Appeal Board decision re BC Ferries.

Completed Purchase of 2105 56th Street from Century Group

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Updated Municipal Lands Inventory.

Drafting Covenants for use with basement suites and accessory buildings.

Risk Management •

Opened and investigated 80 new property damage and 10 new bodily injury claims from January to November 2012.

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Negotiated renewal of automobile, liability, and property insurance and received premium refund from ICBC.

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Conducted RFP for new Insurance Broker.

Lands •

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Completed Sale of Northern portion of 9002 River Road to Aheer Trucking.

Completed Sale of Delta Shake and Shingle properties to Ocean Trailer, including covenants and Statutory Rights-of-Way.

Concluded Master Licence for Gateway use of Delta lands.

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Coordinated approval of road dedication plans involving Delta lands.

Completed Sale of 7350 Wilson Avenue, including covenants and Statutory Rights-of-Way.

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Completed Purchase of old KFC site from Shato Holdings.

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Drafted Delta School Board Easements.

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Completed Delta School Board Land Exchanges.

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Negotiating Buckingham and BNSF Road and Utility Crossing

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Completed Purchase of 6772 Westview Drive.

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pROPERTY USE AND COMPLIANCE

The Property Use and Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licencing, registering of secondary suites, issuing agricultural soil deposit permits, operations of the Delta Community Animal Shelter and the enforcement of Animal Control licencing and regulations.

Programs and Services: Bylaw Enforcement The Bylaw Enforcement Section initiates investigations and responds to citizens’ complaints in order to promote the orderly use of land, the registration and enforcement of the Secondary Suite Program, the issuing and enforcement of agricultural soil deposits, and issue and enforce Business Licencing. In addition, we provide community outreach and education for our programs, such as Secondary Suites and Soil Deposit permit regulations. We also provide proactive enforcement of business licences through our annual verification inspections.

Animal Control The Animal Control Division operates the Delta Community Animal Shelter providing excellent support to pets and pet owners in Delta. We are also responsible for dog licenses, including issuing them and educating the public to encourage full compliance by dog owner.

2012 Achievements

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Bylaw Enforcement •

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Developed a new Adjudication Process to resolve bylaw ticket disputes which reduced legal costs by $70,000 and eliminated the requirement for bylaw inspectors and the police to attend court on most bylaw matters.

Through the Secondary Suite Program we identified over 3,700 suites and issued occupancy permits to over 500 suites with over 1,000 applications in process.

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Through proactive enforcement, the number of businesses licenced has increased by approximately 15 per cent and revenue has also increased significantly.

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Enforcement, monitoring and education has resulted in a significant increase in levels of compliance of Soil Deposit permit regulations, as well as an increase in permit fees collected and fines issued.

Developed a new Enhancement of Property Bylaw targeting unsightly properties.

Animal Control •

Succesful social media outreach resulting in over 3,000 Facebook followers.

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Over 3,500 people visited the Fourth Annual Delta Community Animal Shelter Expo.

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Dog Licencing compliance has again exceeded over 7,900 licenced dogs.

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Assisted with the functionality of the design-build process of the new Animal Shelter.

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office of climate action and environment

The Office of Climate Action and Environment ensures that the environmental values of the municipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation, and spill/incident response.

Programs and Services: • • • • • • • •

Coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Group.

Coordinates the Engineering Environmental Review Committee as well as advises other departments, e.g. building and development plans, as needed.

Coordinates municipal responses to the Fraser River Estuary Management Program applications within Delta.

Represents Delta’s interests on internal and external committees as well as environmental review boards and panels.

Conducts and participates in environmental assessments and investigates a wide variety of environmental issues as directed by Council.

Investigates complaints regarding spills, odours, pest problems, industrial noise and contaminated site issues.

Delivers seasonal programs, such as mosquito control.

Delivers education and outreach to staff and the public on environmental issues.

2012 Achievements •

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Delivered the third year of the Climate Smart program, elementary school climate change plays and Climate Change Showdown for grade 5 students.

designation of the Fraser River Delta Wetland as a Ramsar site of international significance.

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Completed Mexico City Pact and Carbonn Cities Climate Registry reporting.

Continued work towards implementation of long term management plan for Burns Bog including research into new restoration tools.

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Achieved Milestone 5 of the Partners for Climate Protection Program.

Completed Year 4 of the Boundary Bay Ambient Monitoring Program.

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Completed a draft Community Energy and Emissions plan for Delta.

Hosted a pesticide drop-off event for residents to safely dispose of pesticides.

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Instrumental in preparing an inventory and control of invasive plants in Delta and installed mason bee boxes.

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Delivered the Rain Gardener’s program for elementary schools to three elementary schools.

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Successfully held a number of staff and public outreach events, promoting sustainability and environmental awareness.

Continued reporting to Council and review of information pertaining to the Environmental Assessment of South Fraser Perimeter Road and Vancouver Airport Fuel Delivery Project.

Participation on Interagency Environmental Review Committee.

Supported Delta’s contribution towards the achievement of the

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office of the municipal clerk

The Office of the Municipal Clerk serves as the Secretariat for Delta Council and its various appointed bodies. The Office also provides the primary access point for citizens and outside agencies wishing to communicate or interact with Council, conducts elections, coordinates advertising and provides information and records management services for the Corporation.

Programs and Services:

•

Prepares Council and Committee meeting agendas, recorder of official minutes, administration and certification of bylaws and execution of all legal documents on behalf of Delta.

Manages and preserves Council, committee and corporate records including agendas, minutes, bylaws, agreements and correspondence.

Provides administrative and clerical support for Council-appointed Boards, Commissions, Advisory Committees and Task Forces.

Coordinates requests for the release of information under the Freedom of Information and Protection of Privacy Act. Interprets the legislation and advises staff and the public on the availability of information.

Prepares for and conducts all local government elections, by-elections and referenda, as required, in accordance with the Local Government Act. Provides general information/research services to Council, staff and the general public; coordinates the placement of corporate advertising; maintains Council-related information on the Corporate Website.

Organizes special events such as the Inaugural Meeting and Volunteer Recognition.

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Receives and processes all incoming and outgoing mail for the Corporation.

• • • • • •

2012 Achievements •

265 meetings, workshops, public hearings, advisory committees, etc .

Finalized post-election requirements for the 2011 Local Government Election.

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Continued implementation of Municipal/ Community Archives.

Prepared over 1,900 documents for Council Meetings.

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Completed the development and implementation of electronic distribution of Council Meeting Agenda packages.

Processed 67 Freedom of Information requests.

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Maintained Corporate Correspondence Tracking System, including the registration of over 4,200 correspondence items.

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Continued addition of historical agreements into database.

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Reviewed, revised and made recommendations to improve the Council Procedure Bylaw.

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Participated in upgrade of Council Chamber audio/visual system providing an even more open and transparent local government.

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Prepared for and managed over

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community planning and development

The Community Planning & Development Department comprises three Divisions: Application Centre, Development Services and Planning Services, that assist in shaping the look of Delta by preparing plans and policies relating to the use of the land and the health, safety and welfare of Delta residents.

Programs and Services: Application Centre provides customer service to the public for building and land use development permits and manages the building and development application process.

Development Services issues building permits, conducts building permit inspections and provide advice on building-related matters. We administer the municipal engineering requirements necessary to support land development and building permit projects as well as liaise with the Engineering Department on development and building projects. We ensure that development cost charges and development agreements are followed so that new infrastructure meets Delta’s standards. In addition, Development Services implements the provincial building code and fire safety regulations, as well as bylaws and policies, through commercial and residential building plan reviews and inspection services.

Planning Services undertakes research, analyzes planning information and prepares reports and recommendations for Council on a variety of policy matters. In addition, we review Official Community Plan and area plans, updates zoning bylaw, conducts agricultural and heritage planning, administers environmental intitiatives, and address sustainable community development through planning. Planning Services also represents Delta on regional planning issues.

2012 Achievements Application Centre • Enhanced customer service experience through front counter renovations.

• Received: 910 building permit applications.

577 plumbing permit applications.

284 land use application.

Development Services • Over 1,400 building and plumbing permits issued with a total construction value of approximately $200M; an increase of more than 40 per cent over 2011.

• Completion of over 3,725 building inspections and 3,400 plumbing inspections.

• Provided engineering and servicing requirements for approximately 60 land development applications and more than 30 building permit applications.

• Completion of improvements

along 52 Street and upgrades to the Silverado sanitary lift station, as part of the Tsawwassen Springs development.

Planning Services • Delta Agricultural Plan completed.

• North Delta Area Plan Review – Phases 1 and 2 completed and draft plan under review.

• Downtown Ladner Waterfront Revitalization Strategy – Phase 2 completed.

• Review of basement zoning, including survey of Neighbourhood Zoning Areas and housekeeping amendments.

• Review of secondary suites bylaws and completion of housekeeping amendments.

• Completion of several important bylaw updates to streamline the development application process.

• Moved forward with major new developments in 2012 including: Tsawwassen Springs

The Corporation of Delta - 2013 Annual Report

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– Building Permit for Phase 2 (apartment) issued and subdivision for Phases 1 and 2 of Bare Land Strata completed (38 lots); and Sunstone (Delsom Estates) – opening of Sunstone Park, and issuance of Development Permit for the 7th townhouse project, Lakeside.

Processed the following land development applications: Subdivision: 41 Official Community Plan Amendment: 20 Rezoning: 44 Development Permits: 69 Development Variance Permits: 46 Board of Variance: 51 Sign Permits: 52 Tree Cutting Permits (to August 1, 2012): 769 Agricultural Land Commission: 4 Hosted 12 Public Information Meetings on major projects.

Reviewed and responded to 1,288 items of correspondence.

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Engineering

The Engineering Department provides a range of public works services in the areas of water, sewer, drainage, irrigation, solid waste, recycling, roads, and GIS. Engineering is organized into five divisions: Administration and Customer Service, Design and Construction, Operations, Transportation and Utilities.

Programs and Services: Administration and Customer Service provides administrative and customer service support, issues permits for hydrant use, road and right of way uses, tree cutting, special events and filming, as well as responsibility for the corporate switchboard and processes external correspondence and communication.

Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services including topographic pick-up, construction layout and record surveys.

Operations provides a range of public works services, including water supply, drainage and diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. We also do inspection and maintenance of playgrounds, sports fields, water parks, and passive areas, and urban forestry arborist services. The maintenance and operation of municipal infrastructure also falls under Engineering Operations.

Transportation manages municipal transportation infrastructure and related transportation facilities, responds and provides advice to Council, businesses and residents.

Utilities provides long range planning, management and replacement programs for the water, sewer and solid waste utilities. Oversees drainage, irrigation, diking, and flood protection and manages work with Information Services to maintain the corporate GIS/CAD services, and investigates/responds to steep slope issues.

2012 Achievements Administration and Customer Service • 28,000 telephone calls answered.

• 4,000 Service Requests created.

• 2,000 BC One calls (supplied drawing and service information).

• 30 film shoots facilitated.

Design and Construction • 80 Street Overpass completed.

• Clarence Taylor Road upgrades.

• Ladner Leisure Centre parking lot re-construction.

• Intersection Improvements, 116 Street & 72 Street construction.

• 51 Street sidewalk upgrades.

• Nordel Way rehabilitation.

• Pavement Rehabilitation Program.

• Watermain Infrastructure Renewal Program.

• Manor North sanitary sewer relining.

• Sanitary pump station upgrades.

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Boundary Bay Airport servicing upgrades, • Burns Bog radio tower upgrades.

Operations • Reconstruction of sewer lift station kiosks at L-110 (Savoy) and A-152 (Carlise) Streetscape enhancements on Mountain View Blvd. and Harvest Drive.

• Completed site servicing at Boundary Bay Airport, Delta Animal Shelter and Harris Barn.

• Installation of new SCADA server, Domain controller and 13 new work stations.

• Worked with Gateway Group to re-locate existing infrastructure and commission new infrastructure for South Fraser Perimeter Road.

• Cross-walk timers installed at 63 intersections.

Transportation • Completion of 80 Street Overpass.

• Streetscape beautification along Ladner Trunk Road.

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Intersection improvements at 116 Street and 72 Avenue design and consultation.

• 17A Avenue parking improvements.

• Harvest Drive streetscape.

• Harbourview Bridge rehabilitation.

• 117 Street (92 Avenue to 94 Avenue).

Utilities • Implementation of food waste and recycling for single family dwellings.

• Solid waste and recycling contracts renewed.

• Assisted in roll-out of new Delta Map. • Completed monthly water level monitoring in Burns Bog. • Obtained 24 outstanding utility rights of way.

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Finance

The Finance Department’s responsibilities include the provision of efficient, effective and responsible financial management services through a customer focused environment to the public, Delta Council, and municipal departments. The Finance Department comprises the following divisions: Budgets and Taxation, Financial Services, Information Services.

Programs and Services: Overseen by the Director of Finance, the department develops, implements, directs and evaluates the financial and information systems and operations within the Corporation of Delta. In addition, we provide strategic direction, guidance and leadership across the Corporation in the area of Finance and Technology including establishing goals and objectives and interpreting policy directives.

Budgets & Taxation coordinates the preparation of Delta’s annual operating and capital budgets totaling about $240 million as well as manages an investment portfolio which, during the year, may exceed $180 million. Tax rates are determined by this division along with the billing and collection of property taxes, totaling approximately $180 million.

Budget & Taxation is responsible for billing and collection of utilities, totaling approximately $43 million in addition to the invoicing and collection of other Corporate revenues.

Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing we manage the acquisition of goods and services for the Corporation and control inventory of purchased goods.

Information Services: Implements, manages, supports and upgrades: computer applications, corporate web sites, personal computers and printers, central processing infrastructure, datacentre, data /voice networks, telephone systems and security systems.

2012 Achievements Budgets •

Approval of 2012 financial plan one month ahead of the statutory deadline.

• Investment portfolio performance kept pace with benchmarks despite unfavourable investment climate.

• Amended investment policy for credit union deposits to accommodate the new banking arrangements with First West Credit Union.

Taxation • Ongoing improvements to billing and customer service procedures.

• Increased participation in the electronic Home Owners Grant Program.

• Implementation of Bylaw Adjudication System.

Accounting/Accounts Payable • Received 30,000 and issued over 14,000 cheques.

•

Automated mass billing information to reduce manual input.

• Successfully transitioned from Royal Bank to Envision Credit Union with no disruption in service.

• Implemented electronic funds transfers and direct deposit for suppliers thereby lowering operational costs.

• Updated PeopleSoft for new Fire Collective Agreement, including payment of retroactive pay and changes to Pension Plan.

• Completed Supplemental Pension Allowance set up for remittance to Manulife.

• Converted and trained approximately 50 Municipal Hall employees to Self Service timesheet reporting.

Purchasing and Stores • Managed Stores inventory worth approximately $700,000 to support Engineering and Parks operations.

• Posted over 165 competitive bid

The Corporation of Delta - 2013 Annual Report

opportunities on BC Bid. • Streamlined payment to key suppliers to take advantage of rebate program lowering operational costs.

• Managed the procurement card process for 6,584 purchases worth $2.2 million, eliminating the administrative burden of reoccuring low value payments.

Information Services • Acquired and implemented new Delta.ca web address.

• Implemented new GIS mapping tool for staff and public use.

• Developed attendance management functions in PeopleSoft.

• Implemented Bylaw Adjudication ticket system.

• Completed banking transition to Envision, including necessary changes to three applications.

• Implemented new Council Chambers audio visual and webcasting systems.

• Procured and deployed new Delta photocopier fleet.

35

Parks, recreation and culture

The Parks, Recreation & Culture Department develops, coordinates and delivers parks, recreation and culture services and programs to promote awareness and interest in healthy lifestyles through participation in recreational activities and volunteer opportunities. The Department works closely with community groups, service clubs and not-for-profit organizations to further enhance the services provided.

Programs and Services: Provides introductory recreational activities and a wide range of affordable and accessible instructional programs.

Services are provided to residents through municipally-operated facilities that include pools, arenas, community centres, seniors’ centres and fitness centres.

Provides the management direction and operations for parks and open spaces, including: sports fields, tennis courts, playgrounds, picnic areas, water play spaces, pathways/trails, washrooms, boat launches, lacrosse boxes, horticultural displays, community gardens, dog off-leash areas, and natural areas.

In addition to these programs and services, the Department is responsible for all corporate building operations, as well as administration and management of the two municipal cemeteries and the Ladner Harbour Boat Basin. We Implement and execute Department policies and procedures, bylaws, facility rental grants, and licence, lease and service agreements. Emergency Social Services and Delta’s Leisure Access Assistance Program are also managed by the Parks, Recreation & Culture Department.

The Department works closely with Council and with the Parks, Recreation & Culture Commission in the development and execution of its annual work plan.

2012 Achievements

Polar Bear Swim

•

Outdoor Movie Nights

25,500 persons participating in recreational or cultural classes.

•

Managed a $1million Civic Building Lifecycle budget for roofs and mechanical systems replacement.

•

•

•

Developed a plan to enhance/ support Senior’s services.

•

Community festivals, seasonal facility and corporate events, and more.

Provided Emergency Social Service assistance throughout the community.

•

•

Created a Harbour Bylaw giving Municipal Bylaw Enforcement jurisdiction over the Harbour.

Approved over 600 Leisure Access Assistance Program applications.

•

Opened the South Delta Recreation Centre gymnasium.

•

Executed over 30 Agreements for the use of Delta facilities.

•

Completed energy retrofits to the Ladner Leisure Centre.

•

Implemented energy reduction projects at various Delta facilities.

•

Moved the Harris Barn to Hawthorne Grove Park.

•

Awarded Heritage grant to restore Harris Barn.

•

Completed pathways at McKitrick Park.

•

Standardized the language of the Cemetery Bylaw to be in accordance with the Provincial Act.

In excess of one million paid admissions to recreational facilities.

•

Implemented a number of park lifecycle and enhancement projects.

Undertook over 100 Community Events and hosted 350 facility special events, including:

the Tour de Delta

Delta Triathlon

Volunteer Teas Street Hockey and Hoop Shoot Tournaments a

•

Harris Barn Raising Boundary Bay Air Show

Implemented a new delivery model for the Leisure Access Assistance Program.

•

Proceeded with expansion plans for the North Delta Recreation Centre.

•

Proceeded with detailed designs for the Ladner Sport Field

Canada Day Celebrations Annual Watershed Fish Release

project.

The Corporation of Delta - 2013 Annual Report

37

Fire and emergency services

Delta Fire & Emergency Services provides twenty-four hour emergency response to the community, fire inspection services to businesses, public assembly facilities and high density occupancies, public education on fire issues, and coordinates emergency planning for the Fire Department and assists with overall emergency planning for The Corporation of Delta. Delta Fire and Emergency Services is composed of the following four areas: Finance and Administration, Operations and Facilities, Protective Services and Emergency Measures.

Programs and Services: Finance and Administration led by the Fire Chief, this area provides direction in response to the Community and Council’s needs and to pursue the Vision and Mission of the Department as mandated by Mayor & Council.

Operations and Facilities managed by the Deputy Chief – Administration, this area Oversees all administrative fuctions of the Department, including, staffing, scheduling and records management system. Supports the Fire Chief and Corporate Human Resources wtih payroll, labour relations and Strategic Planning.

Fire Operations provides direction, accountability and support to operations of Delta Fire & Emergency Services.

Fire Protection led by the Deputy Chief - Fire Protection Services provides fire safety, fire code inspections and develops public education programs to reduce the risk of fire to our community.

2012 Achievements

•

Finance and Administration •

• •

•

Successfully negotiated a four year collective bargaining agreement.

•

Joint Health & Wellness initiative implemented.

Restructured first-aid training ensures personnel receive regular training and their certification is current.

Developed new in-house training across all disciplines, providing increased access to training support for all personnel.

Purchase of New Quick Response Wildland Apparatus, and replacement 32 Meter Ladder Apparatus.

•

UBCM funding of a Community Wildfire Protection Plan and Prescription Demonstration Project was approved and plan initiated.

Fire Operations:

Operations and Facilities •

Managed Department budget of approximately $22.5 million.

•

Increased public safety by adding three additional protocols, blood pressures, pulse oximeters and epi-pens to the first-aid services provided to the public.

All suppression staff trained to wildland firefighting status to protect the precious Burns Bog and interface properties.

Hall.

•

Engines 1, 2 and 3 retrofitted with new visibility LED light bars.

•

Three ambient Air Turnout Gear Dryers installed in Fire Halls.

•

New traffic vests designed and provided to personnel.

•

Developed maintenance program for radios, MDT’s.

•

Developed and implemented new Technical Rescue program.

•

Developed specifications for 105’ Aerial truck and 5 ton Wildland Truck.

•

Completed interior renovation at Hall 4, allowing for increased training ability.

•

Developed and implemented Apparatus Maintenance program with Profire.

•

•

Retrofitted Mobile Air and Rehabilitation Union (7031) with new exhaust.

Successfully negotiated Emergency access concerns along South Fraser Perimeter Road Highway with the Province.

•

Initiated a major bathroom remodel project for Hall 1.

•

Converted old Hazmat Trailer to Wildland Trailer, placed in Hall 4.

•

Hall 4 designated a Wildland

The Corporation of Delta - 2013 Annual Report

39

Fire and emergency Emergency services: Corporate emergency corporate Emergency programs Programs

Emergency Services role is to heighten the level of emergency preparedness across the municipality through public awareness, training and education activities. In addition, Emergency Services provides day to day coordination and management of Delta’s Corporate Emergency Program.

Programs and Services: •

Conducts hazard, risk and vulnerability analysis and incorporates these findings into ongoing emergency preparedness, mitigation strategies, planning, response and recovery initiatives.

•

Maintains emergency plans and procedures that address processes before, during and after an emergency event.

•

Maintains a primary and backup Emergency Operations Centre (EOC) to coordinate large-scale multi-agency and/or multi-jurisdictional events.

•

Organizes training and exercises for municipal staff, external support agencies, and the public.

•

Develops, promotes and recruits for Delta’s Emergency Program volunteer based programs.

•

Develops, implements and promotes Emergency Preparedness education in Delta’s Schools.

•

Promotes Emergency Preparedness, Business Continuity and Recovery in the local Business Community.

•

Supports and promotes Emergency Preparedness and sharing of Delta Emergency Management best practices with the TFN community.

•

Represents Delta at Regional Emergency Management Initiatives.

•

Identifies and acquires needed resources: facilities, equipment, materials and human.

2012 Achievements •

Comprehensive Municipal Emergency Response Plan Revision.

•

Beach Access Points Protocol with Canadian Coast Guard, Delta Marine Unit.

•

Railway Mile Marker initiative for first responder agencies and dispatchers.

•

Alex Fraser Bridge; emergency access gates.

•

Operational Fuel Treatment plan for the Delta Nature Reserve & Watershed Park.

•

Acquired Deployable Emergency Radio Kits for Reception Centres, Group Lodging Facilities and Engineering Operations.

•

Acquired Rail Car Emergency Response Kit for mitigating dangerous spills from pressurized rail cars.

•

Inter Municipal Emergency Radio System portable radios

replacement.

•

Provided community outreach programs to business and industry, schools, seniors groups, neighbourhoods, and in excess of 30 Personal Emergency Preparedness presentations to various interest groups.

•

Introduced a new fire extinguisher training for municipal staff.

•

Successfuly raised Corporate awareness and preparedness through the delivery of training and exercises, including earthquake preparedness drills; Primary and Secondary EOC set ups; Dangerous Goods and Boundary Bay Airport Top Exercise for Municipal Stakeholders; HRVA Regional Table Top Exercise.

•

Represented Delta at over 10 Regional Emergency Management Initiatives.

The Corporation of Delta - 2013 Annual Report

41

Delta police

Delta Police embraces a proactive community service model, with a “no call too small” mandate based on ownership, problem solving and decentralization. As a leadership organization, services continue to be enhanced through our intelligence led, community based, and accountability driven policing model.

Programs and Services: Sustains peace and order and delivers excellence in policing through the constant flow of relevant information, enhanced technology and continued partnership with the community.

The operational front-line enforcement and criminal investigative services are supplemented by support strategies and initiatives from School Liaison Officers, the Integrated K-9 Section, the Traffic Section, the Emergency Response Team, and Forensic Identification Services. Further support is provided by the: Community Health Intervention Program, Domestic Violence Program, Commercial Vehicle Inspection Program, Street Crime Unit, and the Criminal Intelligence Section.

Police communications, education, and awareness and administration continue to be enhanced through our Media Relations, Community Police Stations, Communications Centre, Technology Services, Victim Services, and Information Services Section.

2012 Achievements •

Delta has the safest roads in BC thanks to our traffic safety intiatives like: The Selective Traffic Enforcement Plan.

Enhanced traffic safety education.

Implementation of intelligence-led analysis of traffic collisions and statistical reviews to assist with targeted enforcement, education and safety initiatives.

The development of best practice and Major Case Management guidelines for fatal and serious collisions involving criminal code offences.

•

Significant strategic crime reduction a result of intellienceled policing.

•

Increased the number of Block Watch communities.

•

Developed the Community Health Intervention Program, and specialized crime reduction teams.

•

Introduced Caber, Canada’s first trauma dog used to help victims of crime.

•

Initiated a social media platform that included the implementation of Twitter and a blog.

•

Adopted new digital fingerprinting technology.

•

Acquiring crime scene and collision analysis equipment including thermal imaging and laser scan technology.

The Corporation of Delta - 2013 Annual Report

43

2012 audited financial statements

Treasurer’s Report Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2012 Audited Financial Statements for the Corporation of Delta pursuant to section 167 of the Community Charter. These Financial Statements are general-purpose statements and are intended to fairly present the financial results for the year and meet the needs of a variety of users. The supplementary schedules provide additional information on the activities of the Corporation.

The preparation and presentation of the financial information is the responsibility of the Management of the Corporation. Judgment and estimates have been used in its preparation and all efforts have been made to ensure a careful evaluation has been made of all available information. The Corporation maintains a system of internal control designed to safeguard the assets of the Corporation and produce reliable financial information. This system is routinely evaluated and revised to ensure effective controls are maintained.

The external auditors, BDO, conducted an independent examination in accordance with generally accepted auditing standards and have expressed their opinion that the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of Delta as at December 31, 2012. BDO reported on the consolidated financial statements as required by the Community Charter to the Mayor’s Standing Committee on Finance. The Committee meets regularly in order to oversee the finances of the municipality.

In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principals as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Canadian Institute of Chartered Accountants to bring consistency of financial reporting by all local, provincial and federal governments.

One of the primary responsibilities of the Treasurer is to manage the assets and provide overall financial stability to the municipality. The specific duties include preparation and monitoring of the operating and capital budgets, levying and collection of taxes and utilities, processing payroll and accounts payable, purchases of goods and services, managing risk, development and maintaining financial systems and producing financial reports in a timely manner for decisions to be made by Council and departments.

The overall financial results of the Corporation were positive and within budget expectations for 2012. The accumulated surplus increased by $15 million and equity remains healthy at $119 million. The debt is steadily decreasing and was at $9.5 million at the end of 2012. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $30 million in 2012.

Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2012. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2013, we will continue to work towards financial stability and enhancing the services to the citizens of Delta to make our community a great place to live, work and play.

Respectfully submitted,

Karl D. Preuss, CA Treasurer/Director of Finance

The Corporation of Delta - 2013 Annual Report

45

The Corporation of Delta - 2013 Annual Report

46

Consolidated Statement of Financial Position As at December 31 Financial Assets Cash and Cash Equivalents (Note 2) Accounts Receivable (Note 3) Portfolio Investments (Note 4) Land Held for Resale

Liabilities Accounts Payable (Note 5) Other Liabilities (Note 6) Deferred Revenue (Note 7) Deferred Development Cost Charges (Note 8) Long Term Lease (Note 10) Long Term Debt (Note 9)

Net Financial Assets Non Financial Assets Tangible Capital Assets (Note 13) Inventories Prepaids Other Assets (Note 11) Accumulated Surplus (Note 14)

2012

2011 (restated)

$ 14,878,377 18,988,142 154,970,760 40,681 188,877,960

$ 13,456,479 24,821,408 131,975,241 23,695 170,276,823

12,186,764 25,911,103 6,075,176 28,264,050 495,000 9,474,816 82,406,909

11,541,842 25,434,044 5,276,040 26,289,656 530,000 11,162,061 80,233,643

106,471,051

90,043,180

697,535,422 979,975 1,275,796 724,738 806,986,982

688,868,337 768,776 1,126,261 649,737 $ 781,456,291

Commitments and Contingencies (Note 16)

KARL D. PREUSS, CA, Treasurer (Director of Finance)

The Corporation of Delta - 2013 Annual Report

MAYOR LOIS E. JACKSON

47

Consolidated Statement of Operations CONSOLIDATED STATEMENT OF OPERATIONS 2012 Budget

2012

2011 (restated)

$ 114,105,000 2,822,500 57,858,000 4,341,000 6,131,000 1,775,000 527,000 2,025,000 87,500 2,500,000 1,818,500 193,990,500

$ 113,510,722 6,328,140 59,739,241 5,593,494 3,067,176 2,494,843 840,997 1,027,000 2,786,610 84,586 3,558,655 2,470,783 2,893,306 204,395,553

$ 110,193,176 17,234,294 54,990,632 5,035,934 1,775,372 2,375,058 4,170,279 2,833,500 2,341,714 1,378,513 5,184,351 1,314,598 2,338,394 211,165,815

24,782,500 56,471,500 30,727,500 32,820,000 5,987,500 4,099,000 27,680,000 182,568,000

21,735,829 56,497,056 30,092,845 33,210,246 5,672,309 3,841,190 27,815,387 178,864,862

22,347,877 54,445,639 29,217,145 30,753,476 5,074,562 3,668,081 27,594,735 173,101,515

11,422,500

25,530,691

38,064,300

Accumulated Surplus, beginning of year

781,456,291

781,456,291

743,391,991

Accumulated Surplus, end of year

792,878,791

$ 806,986,982

$ 781,456,291

For the years ended December 31 Revenues Taxation and Grants in Lieu (Schedule 1) Government Grants and Transfers (Schedule 2) Sale of Services (Schedule 3) Licenses, Permits, Fees and Penalties (Schedule 4) Contributions Investment Income Actuarial Earnings on Debt Development Cost Charges (Note 8) Landfill Royalties MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets Contributed Tangible Capital Assets Other (Schedule 5)

Expenses General Government Protective Services Engineering, Public Works and Transportation Water and Sewer Environmental Health and Solid Waste Community Planning and Development Parks, Recreation and Culture

Annual Surplus

The Corporation of Delta - 2013 Annual Report

48

ConsolidatedCONSOLIDATED Statement of Net Financial STATEMENT OF NET Assets FINANCIAL ASSETS For the years ended December 31

2012 Budget

Annual Surplus $ 11,422,500 Amortization of Tangible Capital Assets 19,200,000 Acquisition of Donated Tangible Capital Assets (2,500,000) Acquisition of Tangible Capital Assets (73,206,500) Loss (Gain) on Disposal of Tangible Capital Assets Proceeds from Disposal of Tangible Capital Assets Changes in Inventories Changes in Prepaids Changes in Other Assets Increase (Decrease) in Net Financial Assets Net Financial Assets, beginning of year Net Financial Assets, end of year

The Corporation of Delta - 2013 Annual Report

2012

2011

$ 25,530,691 18,720,956 (2,470,783) (27,663,719) (3,558,655) 6,305,117 (211,199) (149,535) (75,002)

$ 38,064,300 18,720,557 (1,314,598) (36,562,895) (5,184,351) 7,699,947 37,540 (299,765) (25,738)

(45,084,000)

16,427,871

21,134,997

90,043,180

90,043,180

68,908,183

$ 44,959,180

$ 106,471,051

$ 90,043,180

49

Consolidated Statement of Cash Flows CONSOLIDATED STATEMENT OF CASH FLOWS 2012

2011

$ 25,530,691

$ 38,064,300

For the years ended December 31 Cash provided by (used in): Operating Transactions Annual Surplus Non-cash charges to operations Amortization of tangible capital assets Donation of tangible capital assets Gain on disposal of equipment

18,720,956 (2,470,783) (3,558,655) 12,691,518

18,720,557 (1,314,598) (5,184,351) 12,221,608

5,833,266

(5,033,264)

644,922 477,059 (435,735) 799,136 (1,027,000) 3,001,394 3,459,776 47,515,251

(2,121,030) 1,991,001 (287,963) 1,290,992 (2,833,500) 2,724,692 764,192 46,016,836

Capital Transactions Acquisition of tangible capital assets Proceeds of disposition of tangible capital assets Cash used in capital transactions

(27,663,719) 6,305,117 (21,358,602)

(36,562,895) 7,699,947 (28,862,948)

Investing Transactions Net purchase of investments Proceeds from sale (purchase of) of land Cash used in investing transactions

(22,995,519) (16,987) (23,012,506)

(20,942,505) 25,193 (20,917,312)

(1,687,245) (35,000) (1,722,245)

(7,345,087) (35,000) (7,380,087)

1,421,898

(11,143,511)

13,456,479

24,599,990

$ 14,878,377

$ 13,456,479

$

$

Decrease (increase) in non-cash financial assets Accounts receivable Increase (decrease) in non-cash short-term financial liabilities Accounts payable Other liabilities Prepaids and inventory Deferred revenue Deferred development cost charges used Deferred development cost charges received Cash contributed by operating transactions

Financing Transactions Long term debt retired Long term lease retired Cash used in financing transactions Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents, beginning of year Cash and Cash Equivalents, end of year Supplemental cashflow information: Interest paid

The Corporation of Delta - 2013 Annual Report

1,623,210

2,933,889

50

Notes to the Financial Statements for the Year Ended December 31, 2012 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012 1. Significant Accounting Policies These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using guidelines established by the Public Sector Accounting Board ("PSAB") of the Canadian Institute of Chartered Accountants. The significant accounting policies are summarized as follows:

a) Basis of Consolidation: The consolidated financial statements of the Corporation reflect a combination of the municipality's general revenue, water, sewer, solid waste and reserve funds. The Ladner Harbour Authority is consolidated as it is a wholly owned municipal entity and all interfund transactions, fund balances and activities have been eliminated.

b) Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay. c) Government Transfers Government transfers are recognized in the consolidated financial statements in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met and reasonable estimates of the amounts can be made. Transfers received for which expenditures have not yet been incurred are included in deferred revenue. Government grants may be received for both capital and operating activities. d) Cash and Cash Equivalents Cash and Cash Equivalents include fixed return financial instruments maturing within 90 days of when purchased. They are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Cash and Cash Equivalents do not include any of the Corporation’s administered Trust Funds. e) Portfolio Investments Investments are recorded at cost, adjusted for amortization of premiums or discounts. Provision for losses are recorded when they are considered to be other than temporary. At various times during the term of each individual investment, market value may be less than cost. Such declines in value are considered temporary for investments with known maturity dates as they generally reverse as the investments mature and therefore an adjustment to market value for these market declines is not recorded. These investments do not include any of the Corporation’s administered Trust Funds.

f) Accounts Receivable Accounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year. g) Development Cost Charges Development cost charges are restricted by legislation to expenditures on capital infrastructure. These amounts are deferred upon receipt and recognized as revenue when the expenditures are incurred in accordance with the restrictions.

h) Non-Financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the annual surplus, provides the consolidated change in net financial assets for the year.

The Corporation of Delta - 2013 Annual Report

51

Notes to the Financial Statements for the Year Ended December 31, 2012 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012 i) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over their estimated useful lives as follows: Buildings Vehicles Pooled Assets Machinery and Equipment Land Improvements Water Infrastructure Sewer Infrastructure Drainage Infrastructure Roads Infrastructure

10 to 45 years 3 to 15 years 3 to 30 years 10 years 15 to 35 years 30 to 75 years 30 to 100 years 30 to 150 years 15 to 60 years

Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Natural resources are not recognized as assets in the financial statements. Assets under construction are not amortized.

j) Inventory Inventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis.

k) Deferred Revenues Receipts which are restricted by legislation of senior governments or by agreement with external parties are deferred and reported as deferred revenues. The amounts will be recognized as revenue in the year in which the expenditures are incurred.

The municipality defers a portion of permits, licenses and other fees and recognizes this revenue in the year in which related services are performed or other related expenditures are incurred. (Notes 7 and 8).

l) Revenue Recognition Revenue is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on the Statement of Financial Position as deferred revenue or refundable deposits. Annual levies for non-optional municipal services based on property assessments are recorded in the year they are levied. Levies imposed by other taxing authorities are not included as property tax revenue. Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the municipality disposes or replaces tangible capital assets. The proceeds collected are offset by the net book value at the time of disposition. Contributed assets are recorded at fair market value at time of transfer of ownership to the corporation. Investment income is recorded on an accrual basis and recognized as earned.

m) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management's estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the above-mentioned accounting principles.

The Corporation of Delta - 2013 Annual Report

52

Notes to the Financial Statements for the Year Ended December 31, 2012 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012 n) Basis of Segmentation (Note 17 and 19) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest is allocated based on the purpose of the specific borrowing. o) Employee Future Benefits (Note 12 and 18)

The municipality and its employees make contributions to the Municipal Pension Plan and the employees accrue benefits under this plan based on service. The Corporation's contributions are expensed as incurred.

Post-employment benefits also accrue to municipal employees. Liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. Liabilities under these benefit plans are accrued and based on projected benefits as the employees render services necessary to earn future benefits.

2. Cash and Cash Equivalents

Cash and Cash Equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account.

Canadian Dollar Accounts US Dollar Account

$ $

2012 12,143,030 $ 2,735,347 14,878,377 $

2011 10,573,449 2,883,030 13,456,479

2012 4,316,921 $ 4,325,254 10,567,837 19,210,012 (221,870) 18,988,142 $

2011 4,079,166 4,028,588 16,936,098 25,043,852 (222,444) 24,821,408

3. Accounts Receivable

Taxes Utilities Trade

$

Less: Allowance for doubtful accounts $ 4. Portfolio Investments Portfolio Investments as at December 31 were comprised of: Chartered Bank bonds, bankers acceptances, strip coupons, notes Provincial Government bonds, coupons, notes Credit Union term deposits

2012 $ 136,993,196 $ 5,977,564 12,000,000 $ 154,970,760 $

2011 113,409,893 5,065,348 13,500,000 131,975,241

Portfolio investments include federal government backed bonds and notes with effective interest rates that range from 1.2% to 4.65% (2011 - 1.01% to 5.02%). In 2012, the average rate of return was 1.7% (2011 - 1.83%). The maturity dates of the investments range from January 2013 to December 2026.

5. Accounts Payable

Trade Holdback Other Government

$

$

The Corporation of Delta - 2013 Annual Report

2012 10,321,118 $ 1,138,873 726,773 12,186,764 $

2011 8,906,241 855,253 1,780,348 11,541,842

53

Notes to the Financial Statements for the Year Ended December 31, 2012

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012

6. Other Liabilities 2012

Wages and Benefits Accrued Benefits Accrued Employee Future Benefits (Note 12) Legal Liabilities Tax Sale Prepaid Utilities Prepaid Taxes Other

$

$

2011 (restated) 2,082,137 $ 2,321,298 6,134,295 6,398,337 6,408,192 6,414,610 562,000 562,000 104,563 69,569 682,724 530,124 9,877,653 9,046,613 59,539 91,493 25,911,103 $ 25,434,044

7. Deferred Revenue

Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2012. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These revenues are recognized in the period in which the related expenses are incurred.

Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process.

Local Improvements Deferred TransLink Funding Deferred Traffic Fine Revenue Prepaid Recreational Fees Prepaid Business Licenses Deferred Utility Flat Fees Other

$

$

2012 226,554 $ 2,886,714 1,283,069 539,728 712,849 252,934 173,328 6,075,176 $

2011 263,557 2,955,051 644,105 594,198 616,426 87,677 115,026 5,276,040

8. Deferred Development Cost Charges

Development Cost Charges (DCC’s) are collected to pay for the general capital and utility expenditures due to development. In accordance with the Community Charter, these funds must be deposited into a separate reserve fund. In accordance with PSAB recommendations, the Corporation records DCC’s levied as deferred revenues. When the related expenditures are incurred, the DCC’s are then recognized as revenue.

DCC's for capital costs related to: Drainage Roads Open Space Water Sewer

$

2012 5,275,665 $ 10,413,799 5,802,130 3,185,743 3,586,713 28,264,050

2011 4,920,330 9,131,817 5,708,978 2,951,766 3,576,765 26,289,656

26,289,656 $ (1,027,000) 2,541,596 459,798 28,264,050 $

26,398,464 (2,833,500) 2,246,967 477,725 26,289,656

8. Deferred Development Cost Charges (cont'd) Deferred DCC's, beginning of the year Transfers to the capital program DCC's levied for the year Interest allocated Deferred DCC's, end of the year

The Corporation of Delta - 2013 Annual Report

$

$

54

Notes to the Financial Statements for the Year Ended December 31, 2012

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012

9. Long Term Debt Debenture debt principal is reported net of sinking fund balances and interest expense is reported net of sinking fund earnings.

The Corporation carries no debt for others. The total debt issued and outstanding as at December 31, 2012 was $9,474,816 (as at December 31, 2011 - $11,162,061) and bears interest ranging from 5.49% to 8.5% (2011 - 5.49% to 8.5%).

Sinking Fund debentures outstanding balance: Balance, Equity in Sinking December 31, Original Debenture fund 2012 2,900,000 (2,823,578) 76,422 8,500,000 (8,363,897) 136,103 4,350,000 (4,273,578) 76,422 6,200,000 (2,511,118) 3,688,882 2,000,000 (810,038) 1,189,962 23,950,000 (18,782,209) 5,167,791 500,000 (477,074) 22,926 1,565,000 (1,467,107) 97,893 1,490,500 (1,268,112) 222,388 308,000 (262,045) 45,955 2,000,000 (1,955,222) 44,778 770,000 (550,907) 219,093 1,300,000 (886,092) 413,908 235,000 (139,288) 95,712 1,000,000 (333,472) 666,528 9,168,500 (7,339,319) 1,829,181 165,000 (128,944) 36,056 550,000 (393,505) 156,495 100,000 (71,547) 28,453 815,000 (593,996) 221,004 440,000 (425,480) 14,520 302,500 (296,577) 5,923 595,000 (583,919) 11,081 535,000 (494,114) 40,886 1,771,000 (1,655,964) 115,036 731,500 (571,652) 159,848 1,376,000 (1,075,316) 300,684 616,000 (467,132) 148,868 300,000 (214,640) 85,360 550,000 (393,505) 156,495 401,500 (287,259) 114,241 1,100,000 (749,287) 350,713 450,000 (306,241) 143,759 550,000 (376,372) 173,628 1,070,000 (634,202) 435,798 10,788,500 (8,531,660) 2,256,840

Bylaw Rate Maturity 4887 (Ladner) various 2013 4571 (ND) various 2014 4708 (SD) various 2014 5760(Sungod) various 2022 5761(Sungod) various 2022 Total Recreation Debt 4854 various 2013 4853 various 2014 5161 6.97 2014 5162 6.97 2014 4583 various 2015 5326 6.97 2016 5417 various 2017 5527 5.55 2018 6016 5.49 2023 Total Drainage Debt 5166 7.17 2015 5324 6.99 2016 5416 6.99 2016 Total Sewer Debt: 4579 various 2013 4580 various 2013 4737 various 2013 4856 8.50 2013 5006 various 2014 5163 7.17 2015 5164 7.17 2015 5165 various 2016 5319 6.99 2016 5320 6.99 2016 5322 6.99 2016 5414 various 2016 5413 various 2017 5415 various 2017 5526 5.55 2018 Total Water Debt Accrued interest at December 31, 2012 Total Long Term Debt $ 44,722,000 $

The Corporation of Delta - 2013 Annual Report

(35,247,184) $

Balance, December 31, 2011 149,205 236,612 149,204 3,987,035 1,286,140 5,808,196 44,761 162,010 325,704 67,304 73,215 267,504 493,546 109,114 711,210 2,254,368 46,948 191,075 34,741 272,764 28,349 11,563 21,635 79,824 168,479 208,138 391,522 188,855 104,223 191,075 139,484 418,076 171,303 207,391 496,816 2,826,733

9,474,816 $

Interest Paid during the year 85,000 112,869 85,000 189,100 61,000 532,969 25,500 70,369 103,843 21,458 32,670 53,808 73,778 10,926 54,910 447,262 11,831 38,434 6,988 57,253 16,150 6,588 12,325 45,475 53,715 52,449 98,659 43,774 20,964 38,434 28,057 62,240 25,351 31,790 49,755 585,726 273,396 11,162,061 $ 1,896,606

55

NOTES THE FINANCIAL STATEMENTS THE YEAR December ENDED DECEMBER 31, 2012 Notes to the TO Financial Statements for theFOR Year Ended 31, 2012 9. Long Term Debt (continued) The following amounts are principal, sinking fund and interest payable over the next five years: 2013 2014 2015 Water $ 813,514 $ 744,589 $ 577,662 $ Sewer 81,901 81,901 75,985 Drainage 575,790 438,076 214,833 Parks, Recreation and Culture 756,282 538,054 498,089 Total $ 2,227,487 $ 1,802,620 $ 1,366,569 $

2016 411,935 $ 65,080 208,224 498,089 1,183,328 $

2017 141,599 55,130 498,089 694,818

10. Long Term Lease Long Term Lease Payable represents future payments for the improvements made to the Ladner Leisure Centre. Terms of repayment include annual payments of $35,000 for the next three years and a balloon payment of $390,000 in 2016.

11. Other Assets Local Improvements (non-interest bearing; repayment term - 15 years) Ladner Harbour Infrastructure $

2012 226,554 498,184 724,738 $

2011 263,557 386,180 649,737

12. Employee Benefit Plans The Corporation provides certain post-employment, compensated absences, and termination benefits to its employees. Upon leaving the Corporation, certain exempt and union employees are paid a severance.

The future employee benefit obligation represenst the Corporation's cost of this benefit as determined by an actuarial evaluation as of December 31, 2012:

Accrued benefit obligation, beginning of year Service cost Interest cost Benefit payments Amortization of net actuarial losses Accrued benefit obligation, end of year

2012 6,414,610 325,063 282,642 (592,393) (21,730) 6,408,192

2011 6,099,525 328,042 271,157 (475,699) 191,585 6,414,610

An actuarial valuation of the accrued benefits was performed to determine the Corporation's accrued benefit obligation as at December 31, 2012. Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:

Discount rates Expected compensation increases

The Corporation of Delta - 2013 Annual Report

2012 4.5% 1.75%-2.6%

2011 4.5% 1.25%-2.6%

56

Notes to the TO Financial Statements for theFOR Year Ended 31, 2012 NOTES THE FINANCIAL STATEMENTS THE YEAR December ENDED DECEMBER 31, 2012 13. Tangible Capital Assets Balance December 31 2011 Cost Land Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets Work in Progress Total Cost Accumulated Amortization Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets Total Accumulated Amortization Net Book Value Land Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets Work in Progress Total Net Book Value

The Corporation of Delta - 2013 Annual Report

Additions

$

Disposals

Balance December 31 2012

202,018,989 $ 3,713,107 $ 84,844,999 3,599,967 20,153,552 1,347,362 8,311,264 537,910 15,602,282 416,053 105,909,973 4,343,103 88,014,774 657,848 26,994,788 2,041,716 188,636,622 1,256,617 268,808,714 16,773,189 79,574 15,142,659 (4,552,370) $ 1,024,518,190 $ 30,134,502 $

(903,930) $ 204,828,166 (532,767) 87,912,199 (768,228) 20,732,686 (71,203) 8,777,971 (129,061) 15,889,274 (312,837) 109,940,239 (179,456) 88,493,166 (1,674,151) 27,362,353 (51,667) 189,841,572 (2,399,524) 283,182,379 79,574 (123,014) 10,467,275 (7,145,838) $ 1,047,506,854

$

30,507,792 $ 1,964,528 $ 12,300,938 1,471,377 4,690,967 620,019 8,307,975 622,338 34,267,666 1,569,547 38,437,144 1,354,614 13,275,630 2,000,557 63,400,099 2,421,276 130,399,751 6,679,017 61,891 17,683 335,649,853 $ 18,720,956 $

(261,609) $ (743,711) (64,498) (116,972) (238,749) (101,455) (1,674,151) (16,233) (1,181,999) (4,399,377) $

32,210,711 13,028,604 5,246,488 8,813,341 35,598,464 39,690,303 13,602,036 65,805,142 135,896,769 79,574 349,971,432

202,018,989 $ 3,713,107 $ 54,337,207 1,635,439 7,852,614 (124,015) 3,620,297 (82,109) 7,294,307 (206,285) 71,642,307 2,773,556 49,577,630 (696,766) 13,719,158 41,159 125,236,523 (1,164,659) 138,408,963 10,094,172 17,683 (17,683) 15,142,659 (4,552,370) 688,868,337 $ 11,413,546 $

(903,930) $ (271,158) (24,517) (6,705) (12,089) (74,088) (78,001) (35,434) (1,217,525) (123,014) (2,746,461) $

204,828,166 55,701,488 7,704,082 3,531,483 7,075,933 74,341,775 48,802,863 13,760,317 124,036,430 147,285,610 10,467,275 697,535,422

$

$

$

57

Notes to the Financial Statements for the Year Ended December 31, 2012

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012

14. Accumulated Surplus 2012

Equity in Tangible Capital Assets Unappropriated Surplus General Water Sewer Solid Waste Statutory Reserves Capital Projects Equipment Replacement Ladner Parking Parks & Public Lands Tax Sale Non-Statutory Reserves Boundary Bay Airport Improvements Capital Works Financing Fund Designated Capital (Work in Progress) Drainage & Irrigation Elections Emergency Environment Gateway Habitat Insurance Landfill Landscaping Other Payroll Benefits & Allowances Recreation Recycling/Solid Waste Road Restoration Sewer Water Total Reserves Total Accumulated Surplus

The Corporation of Delta - 2013 Annual Report

2011 (restated)

$ 687,565,606 $

677,176,276

13,904,971 3,590,756 4,794,978 3,203,696 25,494,401

10,926,174 3,476,165 4,664,866 2,763,267 21,830,472

89,794 9,975,242 245,935 1,996,358 125,663 12,432,992

88,293 8,575,885 241,824 3,071,887 123,563 12,101,452

125,290 12,272,200 27,053,624 2,389,246 70,000 500,000 343,554 78,200 3,520,000 628,108 448,050 574,371 2,864,917 2,315,258 716,220 6,202,721 10,008,803 11,383,421 81,493,983 93,926,975

12,206,940 13,447,956 2,287,813 500,000 197,571 5,098,811 93,200 3,520,000 628,103 269,897 461,207 2,797,411 1,811,793 716,220 5,205,726 10,108,375 10,997,068 70,348,091 82,449,543

$ 806,986,982 $

781,456,291

58

Notes to the TO Financial Statements for theFOR Year Ended 31, 2012 NOTES THE FINANCIAL STATEMENTS THE YEAR December ENDED DECEMBER 31, 2012 15. Trust Funds These funds have been created to hold assets, which must be administered as directed by agreement or statute for certain beneficiaries. In accordance with Public Sector Accounting Board (PSAB) recommendations, trust funds are not included in the Corporation’s consolidated financial statements. Trust funds administered by the Corporation are as follows:

North Delta Cemetery Trust Fund South Delta Cemetery Trust Fund Deposits from Development Agreements and other

$

$

2012 17,894 $ 841,794 9,909,980 10,769,668 $

2011 17,701 816,030 8,385,847 9,219,578

16. Commitments and Contingencies I. The Corporation, as a member of the Greater Vancouver Water District, the Greater Vancouver Sewage and Drainage District, and the Greater Vancouver Regional District, is jointly and severally liable for the net capital liabilities of these districts.

II. The Corporation and its employees contribute to the Municipal Pension Plan (“the pension plan�), a jointly trusted pension plan. The Board of Trustees, representing pension plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 176,000 active members and approximately 67,000 retired members. Active members include approximately 35,000 contributors from local governments.

Every three years an actuarial valuation is performed to assess the financial position of the pension plan and the adequacy of pension plan funding. The most recent valuation as at December 31, 2009 indicated an unfunded liability of $1,024 million for basic pension benefits. The next valuation will be as at December 31, 2012 with results available in 2013. Defined contribution plan accounting is applied to the Plan as the Plan exposes the participating entities to actuarial risks associated with the current and former employees of other entities, with the result that there is no consistent and reliable basis for allocating the obligation, Plan assets and cost to individual entities participating in the Plan.

The Corporation of Delta paid $8,373,689 (2011 - $7,945,382) for employer contributions to the pension plan in fiscal 2011, while employees contributed $7,007,495 (2011 - $6,541,959) to the plan in fiscal 2012.

III. In the ordinary course of business, claims are asserted or made against the Corporation, and it is currently involved in various legal actions. The outcome of these actions cannot be determined at this time. A provision has been made in the accounts for any likely unfavorable outcome of these actions. The amount of any loss in excess of the provision and insurance coverage will be recorded when determinable.

IV. The Corporation insures itself through a combination of insurance policies and self-insurance. The Corporation has a funded self-appropriation (Note 14). Based on estimates, this appropriation reasonably provides for all outstanding claims.

V. The Corporation has a contingent liability with respect to the Municipal Finance Authority of BC (MFA) Debt Reserve Fund Demand Note. As a condition of the borrowing undertaken by the Corporation, the Corporation was required to contribute to the MFA Debt Reserve through a demand note. The demand note will only be recorded as an asset and liability if a local government, under joint and several agreement of the regional district, defaults on the loan obligation. Upon this action of the default, the MFA may call the outstanding demand notes of the deficient regional district at which point the demand notes then become an asset and a liability of the associated members. Once the defaulting local government repays in full the defaulted position, the MFA will refund all called demand notes. It is generally unlikely that the funds will be demanded by the MFA, therefore the contingent liability has not been recorded in the consolidated financial statements. As at December 31, 2012 the demand notes total $1,176,351 (2011 - $1,176,351).

The Corporation of Delta - 2013 Annual Report

59

NOTES THE FINANCIAL STATEMENTS THE YEAR December ENDED DECEMBER 31, 2012 Notes to the TO Financial Statements for theFOR Year Ended 31, 2012 17. Basis of Segmented Reporting The Corporation has adopted the Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping activities that have similar service objectives (by function). Revenues that are directly related to the cost of the function have been attributed to each segment.

Expenditures reported for each segment include an allocation of internal equipment charges based on departmental usage of equipment. Interest is allocated to functions based on the purpose of the specific borrowing.

Municipal Services are provided by departments and have been separately disclosed as follows: General Government General Government includes the Clerks Office, the Office of the Chief Administrative Officer, Finance, Human Resources and Corporate Planning, Legal Services and all other legislative services.

Protective Services The Police Department is responsible for the safety of lives and property of citizens, to preserve peace and order, to prevent crimes from occurring, to detect offenders, and to enforce the law.

The Fire Department is responsible for fire suppression, fire prevention programs, training and education related to prevention.

Engineering, Public Works and Transportation The Engineering Department is responsible for the roads, transportation networks, drainage, street lighting, parking, snow removal, bridges, fleet maintenance and all related traffic services and administration.

Community Planning The Community Planning Department manages urban development businesses and residents through municipal planning and community development. It ensures quality of building construction through enforcement of building codes and standards. It facilitates development by providing approval on development plans, zoning bylaws and building permit applications.

Parks, Recreation and Culture The Parks, Recreation and Culture Department provides public service that contributes to neighbourhood development and sustainability through the provision of recreational and leisure programs. It provides services that contribute to the healthy living of the community through partnerships, promotion, and preventative education.

Environmental Health and Solid Waste The Environmental Health section is responsible for the protection and enhancement of the environmental values of the municipality through education, enforcement, bylaw development, complaint investigation and response to incidents. The solid waste program is responsible for garbage collection and recycling.

Utilities The Utilities include the water and sewer functions. The water program provides drinking water to the citizens of the municipality through its network of pipes; the sewer program is responsible for collecting disposal and transporting of sewage to the regional disposal facilities.

The Corporation of Delta - 2013 Annual Report

60

NOTES THE FINANCIAL STATEMENTS THE YEAR December ENDED DECEMBER 31, 2012 Notes to the TO Financial Statements for theFOR Year Ended 31, 2012 18. Prior Period Adjustment As a result of an actuarial evaluation of the future employee benefits completed in 2012, it was determined that the liability reported in the financial statements was understated as at December 31, 2011. These financial statements retroactively adjust this error. The net adjustment increased the Other Liabilities by $2,763,999 and decreased Accumulated Surplus by the same amount. The Payroll and Benefits Allowance non-statutory reserve was reduced in conjunction with the accrual recorded for the outstanding future employee benefits payable. The unappropriated surplus from the prior years remained

2011 (restated) Net Financial Assets Tangible Capital Assets Inventories Prepaids Other Assets Accumulated Surplus

90,043,180 688,868,337 768,776 1,126,261 649,737 781,456,291

2011 (previously reported) 92,807,179 688,868,337 768,776 1,126,261 649,737 784,220,290

Accumulated Surplus Equity in Capital Assets Unappropriated Surplus Statutory Reserves Non-Statutory Reserves Accumulated Surplus

Annual Surplus as previously reported Reversal of provision made for employee benefits relating to prior period Annual Surplus (restated)

The Corporation of Delta - 2013 Annual Report

677,176,276 21,830,472 12,101,452 70,348,091 781,456,291

677,176,276 21,830,472 12,101,452 73,112,090 784,220,290

37,024,036 1,040,264 38,064,300

61

The Corporation of Delta - 2013 Annual Report

62

799,696

Excess of Revenue over Expenses

Amortization of Tangible Capital Assets (Note 13) Total Expenses

Interest Charges

13,023,687 $

2,628,668 21,735,829

2,611,093 (4,350,882)

Municipal Equipment Charges

10,198

Other

Regional District Charges

Garbage & Recycling

299,976

Utilities

44,212 3,108,143

Library

Leases and Rentals

3,153,603

Repairs & Maintenance

Services

480,341

12,950,781

Wages, Salaries & Benefits

Materials & Supplies

1,437,646 34,759,516

-

3,558,655

84,586

Other (Schedule 5) Total Revenue

Contributed Tangible Capital Assets

Gain on Disposal of Capital Assets

MFA Surplus Distribution

2,786,610

500,000

Landfill Royalties

Development Cost Charges (Note 8)

2,494,843

Investment Income 840,997

2,564,373

Contributions

Actuarial Earnings on Debt

2,694,612

Licenses, Permits, Fees and Penalties (Schedule 4)

51,928

15,875,222 $ 1,870,044

$

$

General Government

56,842 $

859,727 56,497,056

1,563,823

692,476

9,852

393,716

632,530

590,438

345,849

2,077,815

49,330,830

352,984 56,553,898

85,000

-

-

-

-

-

57,514

180,057

2,267,387

1,999,956

2,375,395 $

10,982,093 30,092,845

521,310

(479,804)

478,248

13,251

1,190,186

720,309

875,191

1,432,288

3,200,743

11,159,030

287,552 32,468,240

1,239,000

-

-

310,000

-

-

92,142

708,358

3,610,467

4,174,221

22,046,500 $

Engineering, Public Works & Transportation

51,611,000 $

Protective Services

1,156,998 $

3,841,190

84,490

14,524

15,239

311

87,777

18,434

66,025

3,554,390

4,998,188

-

-

-

-

-

-

16,981

2,001,868

42,339

-

2,937,000 $

Community Planning

1,060,376 $

859,144 27,815,387

591,651

1,557,076

732,258

3,029

1,833,344

264,541

536,910

1,391,368

1,939,035

18,107,031

611,572 28,875,763

-

-

-

-

-

-

327,778

1,404

7,478,552

29,957

445,584 $

5,672,309

129,382

562

4,677,083

3,478

154,417

168

176,052

531,167

203,552 6,117,893

-

-

-

-

-

-

7,138

2,686

5,217,939

72,078

614,500 $

Environmental Health/Solid Waste

20,426,500 $

Parks, Recreation & Culture

NOTE 19 - SEGMENTED INFORMATION

Sale of Services (Schedule 3)

Government Grants and Transfers (Schedule 2)

Taxation and Grants in Lieu (Schedule 1)

For the Year ended December 31, 2012

Note 19 - Segmented Information

Total

4,509

7,411,809 $

3,391,324 33,210,246

783,645

2,463,178

32,473

20,602,282

238,422

333,584

575,164

812,455

868,547

3,109,172

40,622,055

1,146,783

-

-

217,000

-

-

1,250

25,530,691

18,720,956 178,864,862

1,896,606

967,263

4,561,634

20,602,282

4,713,413

3,974,361

3,108,143

1,995,487

5,973,500

4,800,258

8,808,558

98,742,401

2,893,306 204,395,553

2,470,783

3,558,655

84,586

2,786,610

1,027,000

840,997

2,494,843

3,067,176

5,593,494

59,739,241

6,328,140

- $ 113,510,722 39,252,513

Utilities

The Corporation of Delta - 2013 Annual Report

63

2,375,058 4,170,279

Investment Income

Actuarial Earnings on Debt

Excess of Revenues over Expenses

Amortization of Tangible Capital Assets Total Expenses

19,517,856 $

2,847,764 22,347,877

-

(3,623,289)

Municipal Equipment Charges

Interest Charges

2,261,778

-

6,625

Other

Regional District Charges

Garbage & Recycling

309,981

Utilities

25,909 3,008,767

Library

Leases and Rentals

3,374,429

610,500

Repairs & Maintenance

Services

516,862

Materials & Supplies

13,008,551

1,314,598

Contributed Tangible Capital Assets

Wages, Salaries & Benefits

5,184,351

Gain on Disposal of Capital Assets 1,171,556 41,865,733

1,378,513

MFA Surplus Distribution

Other (Schedule 5) Total Revenue

2,341,714

Landfill Royalties

488,000

1,186,756

Contributions

Development Cost Charges (Note 8)

1,613,904

Licenses, Permits, Fees and Penalties (Schedule 4)

140,267

18,959,176 $ 1,541,561

$

$

Sale of Services (Schedule 3)

Government Grants and Transfers (Schedule 2)

Taxation and Grants in Lieu (Schedule 1)

For the Year ended December 31, 2011

General Government

2,000,701

(357,627) $

1,051,464 54,445,639

-

1,486,234

525,645

-

8,171

398,107

-

632,017

804,972

364,756

2,155,993

47,018,279

30,370 54,088,012

-

-

-

-

-

-

-

49,577

194,361

2,160,003

9,086,985 $

10,718,914 29,217,145

749,096

(1,144,559)

524,556

-

9,955

1,080,714

-

564,641

691,281

1,591,990

3,165,612

11,264,945

270,874 38,304,130

-

-

-

-

1,415,000

-

-

97,801

722,147

2,643,502

14,086,306

19,068,500 $

Engineering, Public Works & Transportation

49,653,000 $

Protective Services

1,081,568 $

3,668,081

-

111,933

19,949

-

-

11,829

-

1,166

106,526

14,584

34,287

3,367,807

4,749,649

-

-

-

-

-

-

-

5,400

2,480,444

44,305

-

2,219,500 $

Community Planning

884,483

846,161 $

776,428 27,594,735

1,160,860

1,561,385

699,157

-

1,864

1,827,554

-

287,959

488,717

1,298,115

1,690,919

17,801,778

456,993 28,440,896

-

-

-

-

-

-

-

430,088

17,548

6,970,784

992,410 $

5,074,562

-

82,889

2,767

-

4,233,291

2,668

-

-

157,444

8,037

78,951

508,514

408,601 6,066,972

-

-

-

-

-

-

-

-

841

4,922,993

122,537

612,000 $

Environmental Health/Solid Waste

19,681,000 $

Parks, Recreation & Culture

NOTE 19 cont'd - SEGMENTED INFORMATION

Note 19 cont’d - Segmented Information

Total

- $

4,170,279

1,378,513 5,184,351 1,314,598

- $ - $ - $

6,896,947 $

3,325,987 30,753,476

1,023,932

2,190,261

19,294

18,902,582

24

226,109

-

310,288

429,657

518,730

790,591

3,016,019

38,064,300

18,720,557 173,101,515

2,933,889

664,854

4,053,147

18,902,582

4,259,930

3,856,962

3,008,767

1,821,980

6,053,026

4,406,712

8,433,216

95,985,893

- $ 2,338,394 37,650,423 211,165,815

2,341,714

- $

2,833,500

2,375,058 - $ 930,500 $

1,775,372 - $

5,035,934 5,750 $

6,689 $

54,990,632

17,234,294

- $ 110,193,176 36,707,484 $

Utilities

Supplementary Information Supplementary Information For the years ended December 31

2012 Actual

2011 Actual

2010 Actual

Schedule 1 - Revenues from Taxation and Grants in Lieu General Taxation & Debt Levy Special Assessments Payments in Lieu Utilities and Ports Compensation Other Taxes

$ 104,340,278 $ 99,858,753 $ 95,053,419 1,003,824 1,941,610 2,495,465 3,161,565 3,261,637 3,201,891 679,252 683,081 674,120 4,325,803 4,448,095 4,896,888 $ 113,510,722 $ 110,193,176 $ 106,321,783

Schedule 2 - Revenue from Government Grants and Transfers Protective & Emergency Planning Traffic Fine Revenue Sharing Other Provincial Provincial Emergency Preparedness (PEP) Transportation Drainage Sewer Infrastructure

$

$

22,518 $ - $ 1,874,000 1,856,878 96,076 541,412 191,418 821,364 528,405 4,132,478 11,058,046 11,650 2,428,189 6,328,140 $ 17,234,294 $

96,644 1,782,303 331,269 1,558,141 11,788 3,450,420 927,057 10,000 8,167,622

Schedule 3 - Revenue from Sale of Services Water Sewer Solid Waste Recreational Services Recoverable Services Other

$ 25,429,376 $ 23,828,992 $ 22,187,458 13,777,467 12,848,645 13,523,991 5,217,939 4,922,993 4,681,610 7,453,831 6,879,817 6,415,054 7,154,644 6,032,825 5,809,594 705,984 477,360 497,070 $ 59,739,241 $ 54,990,632 $ 53,114,777

Schedule 4 - Revenue from Licenses, Permits, Fees & Penalties Business Licenses Licenses Building Permits Soil Deposit Fees Fines Fees Penalties

$

$

1,053,408 $ 270,499 1,571,192 488,526 148,021 1,053,240 1,008,608 5,593,494 $

1,032,879 $ 260,254 1,237,001 321,205 84,078 1,061,281 1,039,236 5,035,934 $

1,014,830 233,540 1,265,130 332,354 76,675 1,218,594 878,170 5,019,293

1,325,294 $ 106,435 155,359 203,552 1,102,666 2,893,306 $

1,216,450 $ 41,348 109,702 408,601 562,293 2,338,394 $

1,246,350 47,493 114,958 286,560 637,016 2,332,377

Schedule 5 - Other Revenue Rentals Disposal of Equipment Cemetery Recycling Material Other

$

$

The Corporation of Delta - 2013 Annual Report

64

The Corporation of Delta - 2013 Annual Report

65

11,640,174

Unappropriated Surplus, end of year

$

10,926,174

Unappropriated Surplus, beginning of year

13,904,971

10,926,174

(24,112,042) 15,329,632 (3,558,655) 6,305,117 (1,100,592) (7,136,540) (7,234,166) 2,978,797

(75,775,500) 19,200,000 (846,000) (57,421,500) 46,713,000 714,000

$

113,510,722 $ 6,328,140 15,268,789 5,588,985 3,065,926 2,494,843 512,047 810,000 2,786,610 84,586 3,558,655 1,324,000 2,689,754 158,023,057

Excess of Revenues over Expenses Change in Equity in Tangible Capital Assets Tangible Capital Assets Acquired (Note 13) Amortization of Tangible Capital Assets (Note 13) Gain on Disposal of Tangible Capital Assets Proceeds on Disposal of Tangible Capital Assets Debt payments Increase in Investment in Tangible Capital Assets Decrease (increase) in Reserves Net increase (decrease) operating surplus

2,500,000 1,818,500 193,990,500

527,000 2,025,000 87,500

114,105,000 $ 2,822,500 57,858,000 4,341,000 6,131,000 1,775,000

General

21,735,829 56,497,056 30,092,845 691,247 3,841,190 27,815,387 140,673,554 17,349,503

$

Budget

24,782,500 56,471,500 30,727,500 32,820,000 5,987,500 4,099,000 27,680,000 182,568,000 11,422,500

Expenses General Government Protective Services Engineering, Public Works and Transportation Water and Sewer Environmental Health and Solid Waste Community Planning and Development Parks, Recreation and Culture

For the year ended December 31, 2012 Revenues Taxation and Grants in Lieu (Schedule 1) Government Grants and Transfers (Schedule 2) Sale of Services (Schedule 3) Licenses, Permits, Fees and Penalties (Schedule 4) Contributions Investment Income Actuarial Earnings on Debt Development Cost Charges (Note 8) Landfill Royalties MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets Contributed Tangible Capital Assets Other (Schedule 5)

Schedule 6 - Statement of Financial Activities by Fund (Unaudited)

Schedule 6 - Statement of Financial Activities by Fund (Unaudited)

3,590,756

3,476,165

(3,384,754) 2,036,710 (569,893) (1,917,937) (3,272,041) 114,591

21,341,392 21,341,392 5,304,569

$

- $ 25,475,046 4,509 1,250 301,838 863,318 26,645,961

Water

4,794,978

4,664,866

(2,637,706) 1,354,614 (51,760) (1,334,852) (971,226) 130,112

11,868,854 11,868,854 2,436,190

$

- $ 13,777,467 27,112 217,000 283,465 14,305,044

Sewer

3,203,696

2,763,267

440,429

-

-

4,981,062 4,981,062 440,429

$

- $ 5,217,939 203,552 5,421,491

Solid Waste

25,494,401

21,830,472

(30,134,502) 18,720,956 (3,558,655) 6,305,117 (1,722,245) (10,389,329) (11,477,433) 3,663,929

21,735,829 56,497,056 30,092,845 33,210,246 5,672,309 3,841,190 27,815,387 178,864,862 25,530,691

113,510,722 6,328,140 59,739,241 5,593,494 3,067,176 2,494,843 840,997 1,027,000 2,786,610 84,586 3,558,655 2,470,783 2,893,306 204,395,553

Total

Permissive tax exemptions

Permissive Tax Exemptions ORGANIZATION Abbeyfield House - St. David's Society Augustinian Monastery of BC BC Waterfowl Refuge BC Waterfowl Society Benediction Lutheran Church Boys and Girls Club of Delta (Errol Wintemute) Boys and Girls Club of Delta (Hillside) Cedar Park Church Columbus Lodge Delta Crossroads United Church Delta Branch No. 61 The Royal Canadian Legion Delta Chamber of Commerce Delta Christian School Society Delta Gymnastics Society Delta Hospice Society Delta Hospital Auxiliary Society Delta Hospital Auxiliary Society Delta Lodge #21, Independent Order of Oddfellows Delta Museum and Archives Society Delta Pentecostal Tabernacle Delta Pentecostal Tabernacle Delta Senior Housing Association Delta Senior Housing Association Delta Senior Housing Association Deltassist Family & Community Services Society Fraser Valley Alliance Church Gateway Autism Foundation Immaculate Conception Church Immaculate Conception School Kinsmen Club of Ladner/Tsawwassen Kinsmen Retirement Centre Association Ladner Baptist Church Ladner Christian Fellowship Society Ladner Christian Reformed Church Ladner Fishermen's Co-operative Association Ladner Fishermen's Co-operative Association Ladner Fishermen's Co-operative Association Ladner Gospel Hall Ladner Lawn Bowling Club Ladner United Church Ladner United Church Lighthouse Harbour Ministries Little House Society McKee Athletic Association Navy League of Canada New Hope Christian Church Nordel Fellowship Baptist Church North Delta Evangelical Free Church North Delta Potters Guild Reach Child and Youth Development Society Reach Child and Youth Development Society Royal Heights Baptist Church

The Corporation of Delta - 2013 Annual Report

ADDRESS 1115 - 51A St 3890 Arthur Dr 5191 Robertson Rd 5191 Robertson Rd 5575 - 6th Ave 4727 Arthur Dr 11339 - 84th Ave 5300 - 44th Ave 8850 118A St 7655 - 120th St 4896 Delta St 6201 - 60th Ave 4789 - 53rd St 4680 Clarence Taylor Cres 1521 - 56th St 4816 Delta St 4824 Delta St 5425 Ladner Trunk Rd 4858 Delta St 7696 - 112th St 77th Ave (No Access) 4590 - 51st St 4603 Evergreen Lane 4649 Evergreen Lane 9067 / 9097 - 120th St 6897 - 120th St 4812 Georgia St 8840 - 119th St 8843 - 119th St 5050 - 47th Ave 5430 - 10th Ave 5624 Ladner Trunk Rd 5545 Ladner Trunk Rd 4594 - 54A St 4467 Savoy St 4473 Savoy St 4481 Savoy St 4979 - 44A Ave 5128 - 47th Ave 4960 - 48th Ave 4962 - 48th Ave 9551 Gunderson Rd 5061 - 12th Ave 10379 Ladner Trunk Rd Annacis Channel 11838 - 88th Ave 7940 - 118th St 11300 - 84th Ave 11425 84 Ave 10921 - 82nd Ave 11425 - 84th Ave 11706 - 96th Ave

TOTAL DELTA TAXES 9,940 176 29,495 3,523 13,806 21,708 12,387 26,498 10,305 19,200 5,294 8,573 55,361 35,212 10,982 5,822 10,033 6,801 5,011 17,820 62 1,642 18,333 7,927 37,346 5,547 3,627 74,481 25,208 4,635 8,037 14,915 14,327 19,623 1,635 1,635 3,679 8,650 6,968 4,234 2,701 3,821 6,309 14,447 6,194 16,362 10,302 12,534 5,561 1,487 4,500 22,243

67

Permissive Tax Exemptions ORGANIZATION

ADDRESS

Sacred Heart Church & School Saviour Lutheran Church Society Scott Congregation of Jehovah's Witness Side Kick Players club Sources Community Resources Society Sources Community Resources Society South Delta Baptist Church South Delta Library Southpointe Academy St. Cuthbert's Anglican Church St. David's Anglican Church St. Stephen's United Church Sunshine Hills Foursquare Church The Centre for Child Development of the Lower Mainland The Nature Trust of British Columbia The Nature Trust of British Columbia, In Trust The Parish of All Saints, Ladner The Tsawwassen Congregation of Jehovah's Witness Then India Sanmarga Ikya Sangam Educational & Cultural Society

3900 Arthur Dr 4737 - 57th St 11955 - 90th Ave 1172 56 St 4576 - 55B St 4807 Georgia St 1988 - 56th St 1321A - 56th St 1900 56 St 11601 - 82nd Ave 1115 - 51A St 9696 Ladner Trunk Rd 6749 - 120th St 11405 - 84th Ave Riparian Habitat Area Harlock Island 4735 Arthur Dr 705 - 53rd St 9326 116th St

Trinity Lutheran Church Tsawwassen Alliance Church Tsawwassen Tennis Club Tsawwassen United Church Tunnel Town Curling Club Watershed Artworks Society

11040 River Rd 4965 - 12th Ave 286 English Bluff Rd 683 - 53rd St 1720 - 56th St 11425 84 Ave

The Corporation of Delta - 2013 Annual Report

TOTAL DELTA TAXES 64,981 10,580 21,890 2,138 2,049 4,973 82,389 13,009 107,898 17,959 30,156 5,113 19,734 1,353 7,822 274 6,319 5,667 13,670 6,886 14,777 7,283 17,892 9,060 1,164 $ 1,151,955

68

Photography Credits: Marlene Graham Delta photography contest participants

The Corporation of Delta 4500 Clarence Taylor Crescent Delta, BC V4K 3E2 (T) 604.946.4141 | (F) 604.946.3390 www.delta.ca