Page 1

The Corporation of Delta 2014 Annual Report

The Corporation of Delta • 2014 Annual Report

1


“With the South Fraser Perimeter Road now open and a new bridge over the Fraser River on its way soon, Delta is becoming known as a municipality of emerging opportunities.” — Mayor Lois E. Jackson


Table of Contents Mayor’s Message .....................................................................................................4 Chief Administrative Officer’s Report .....................................................................................................5 Our Mission Delta Municipal Council About Delta Delta in Numbers Departmental Objectives Organizational Structure Department Overviews Office of the Chief Administrative Officer Human Resources & Corporate Planning Legal Services Property Use & Compliance Climate Action & Environment Office of the Municipal Clerk Community Planning & Development Engineering Finance Parks, Recreation & Culture Fire & Emergency Services Fire & Emergency Services: Corporate Emergency Programs Delta Police 2013 Audited Financial Statements Treasurer’s Report Independent Auditor’s Report Consolidated Statement of Financial Position Consolidated Statement of Operations Consolidated Statement of Net Financial Assets Consolidated Statements of Cash Flows Notes to the Financial Statements for the Year Ended December 31, 2013 Note 20 Segmented Information Supplementary Information Schedule 6 – Statement of Financial Activities by Fund (Unaudited) Permissive Tax Exemptions

.....................................................................................................6 .....................................................................................................7 .................................................................................................8,9 ...........................................................................................10,11 ...........................................................................................12,13 ..................................................................................................14 ..................................................................................................15 ...........................................................................................16,17 ...........................................................................................18,19 ...........................................................................................20,21 ...........................................................................................22,23 ...........................................................................................24,25 ...........................................................................................26,27 ...........................................................................................28,29 ...........................................................................................30,31 ...........................................................................................32,33 ...........................................................................................34,35 ...........................................................................................36,37 ...........................................................................................38,39 ...........................................................................................40,41 ..................................................................................................42 ..................................................................................................43 ..................................................................................................44 ..................................................................................................45 ..................................................................................................46 ..................................................................................................47 ..................................................................................................48 .........................................................................................49–59 ...........................................................................................60,61 ..................................................................................................62 ..................................................................................................63 ...........................................................................................64,65

The Corporation of Delta • 2014 Annual Report

3


Mayor’s Message On behalf of Council, I am pleased to present the 2014 Annual Report for the Corporation of Delta. This year was a significant year for our community, with many exciting accomplishments that truly position Delta as a municipality of emerging opportunity. The industrial development currently underway at Boundary Bay Airport is an excellent example of promising opportunity in Delta. Once completed, the Dayhu distribution centre will create 1,000 new jobs locally and will contribute considerably to our local tax base. This new development, combined with the Tilbury Industrial Park, Annacis Island, and our Saving Our Industrial Lands revitalization projects, identifies Delta as a productive industrial hub within Metro Vancouver. I am happy to share that 2013 saw a number of initiatives to enhance services and amenities in Delta, including the opening of the new 12,000 square foot Delta Community Animal Shelter, which not only enhances shelter animal care but also the work environment for our staff and volunteers. We began operation of the North Delta Seniors Bus, an essential service for our senior community that assists more than 160 registrants, five days per week, and we initiated work on the North Delta Recreation Centre expansion, investing over $10 million into the North Delta community. With the launch of our new website this April, we improved our online communications and services to be more accessible and interactive. Delta’s website receives more than 200,000 unique visitors each year, so it was important for us to provide not just a website, but a virtual amenity for our residents. Through new tools, the website makes it easier to register for programs, locate new activities, plan a recycling routine and more. Residents can be satisfied knowing all of these projects are completed thanks to practical financial planning and fiscal strength. We have not taken on any new debt since 2003, and our general debt will be down to $1.43 million by the end of 2014—an achievement in which we can all take great pride. This year’s accomplishments, and anticipated projects heading into next year, mark Delta as a municipality of opportunity, health and success for all corners of our community—businesses, families, and even the animals! Yours truly,

Lois E. Jackson Mayor The Corporation of Delta • 2014 Annual Report

4


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 pleased to state that this Annual Report meets and exceeds those requirements and provides an accurate account of Delta’s business and financial transactions during 2013. I echo the Mayor’s sentiment when I write that this was a significant year for Delta in that many of the year’s accomplishments will propel our municipality into future opportunity. We have worked hard to collaborate with the Provincial government to better Delta’s transportation infrastructure and improve access to our communities and businesses, such as the Tilbury Industrial Park and Boundary Bay Industrial Park, making Delta a more desirable area to own a business and work. You can read more about our 2013 project achievements in the coming pages, but the most important point to note is that throughout all of our projects, we are committed to remaining fiscally responsible and maintaining healthy financial reserves. Looking ahead to 2014, we will continue to provide Delta with quality services and improved infrastructure. We are proud to report that our general debt will be down to $1.43 million by the end of 2014, and with our commitment to “pay-as-you-go” funding, the general debt will be entirely eliminated in just a few more years. As you read this report, please recognize 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 commitment of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police and police civilian members. It is through each individual’s contribution that 2013 has been a successful year. Of course, none of our achievements would be possible without the steadfast leadership and support of Mayor Lois E. Jackson and Delta Council. Thank you especially to all of the citizens that contribute to our community and make it a pleasure for us to serve you each and every day.

George V. Harvie Chief Administrative Officer

The Corporation of Delta • 2014 Annual Report

5


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. The Corporation of Delta • 2014 Annual Report

6


Delta Municipal Council

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

The Corporation of Delta • 2014 Annual Report

7


About Delta

The Corporation of Delta • 2014 Annual Report

8


Tsawwassen A beachside town located next to the US/Canada border and BC Ferries terminal, Tsawwassen is a tourist destination and a beach paradise for locals. The town features natural spaces, including Boundary Bay Regional Park and Fred Gingell Park, and many recreational opportunities, including golfing and water sports. It offers a mix of housing, including single family homes and apartments, and a central shopping corridor with local boutiques and more.

Ladner Ladner is a heritage fishing village situated next to the Fraser River. It is home to the civic precinct, including Delta Municipal Hall and Delta Hospital. Ladner is the main hub of Delta’s agriculture industry, with Westham Island offering a scenic tour of some of Delta’s most popular farms and roadside farmstands. Historic buildings, such as Harris Barn on Arthur Drive, line Ladner’s roads, and it is a popular destination for bird lovers due in part to the George C. Reifel Bird Sanctuary.

North Delta North Delta is a bustling community full of shops, arts, culture, businesses, single family homes and apartment complexes. In the midst of the bustle is the Delta Nature Reserve and Burns Bog, the largest raised bog in North America. With fantastic sport parks, leisure and art centres, North Delta is also a key recreational destination.

The Corporation of Delta • 2014 Annual Report

9


Delta in Numbers Delta Assessed Value for Year 2013 Business 2,313,129,203 Light Industrial 11% 1,482,237,600 7%

Farm 42,912,578 0%

Recreational 38,954,000 0%

Major Industrial 251,806,000 1%

Utility 21,577,178 0%

Residential 17,771,847,271 81%

Land Area - Square Kilometre

Land Area – Square Kilometre Remainder of Greater Vancouver Regional District 2,702.44 sq km

Municipalities Vancouver Surrey Burnaby Richmond West Vancouver Coquitlam District of North Vancouver Langley Township Delta City of North Vancouver Maple Ridge New Westminster Port Coquitlam Port Moody White Rock Langley City Pitt Meadows Bowen Island Anmore Lions Bay Belcarra

Delta 180.11 sq km 6.2%

2011 Number of Dwellings 2011 Number of Dwellings Remainder of Greater Vancouver Regional District 913,784 96.2%

Total General Purposes Assessed Value 216,787,303,416 83,274,864,075 56,760,173,152 55,049,601,409 30,612,802,388 27,145,487,654 26,157,157,708 22,581,316,179 21,922,463,830 13,246,951,668 12,519,706,491 12,164,650,352 10,103,026,695 6,919,914,733 5,237,842,805 4,167,519,063 2,990,946,462 1,470,099,292 799,610,300 612,706,660 366,190,800

Delta 35,781 3.8%

The Corporation of Delta • 2014 Annual Report

10


Population Growth 2001 – 2011 2011 4,755

Age 0-4 Age 5-14 Age 15-19 Age 20-24 Age 25-44 Age 45-54

2011 % of Total Delta population 5%

2006 % of Total Delta population 2006 4,860 5%

2001 5,510

2001 % of Total Delta population 6%

Change from 2001 to 2011 -13.70%

12,300 7,535 5,930 22,620 16,980

12% 8% 6% 23% 17%

13,270 7,265 6,075 23,445 16,285

14% 8% 6% 24% 17%

14,325 7,545 5,900 26,605 16,030

15% 8% 6% 27% 17%

-14.14% -0.13% 0.51% -14.98% 5.93%

Age 55-64

14,270

14%

12,830

13%

10,275

11%

38.88%

Age 65-74 Age 75-84

8,970 4,630

9% 5%

6,885 4,255

7% 4%

5,925 3,710

6% 4%

51.39% 24.80%

Age 85 and over

1,855

2%

1,545

2%

1,130

1%

64.16%

99,860

Total Population:

96,725

96,950

3.00%

Population Growth in neighbouring communities % Delta

3.3%

2011 99,863

Richmond

9.2%

190,473

174,461

9.3% 12.7% 18.6%

2,313,328 65,976 468,251

2,116,581 58,549 394,976

Greater Vancouver New Westminster Surrey Year 2009 2010 2011 2012 2013

2006 96,635

Total Taxes and Utilities $ 3,637 $ 3,769 $ 3,921 $ 4,049 $ 4,368

Property Tax Allocation

Utilities $930

Average Delta Residental Taxes & Utilities

School $1,056

Other $329

$5,000 $4,368

$4,500 $4,000

$3,637

$3,769

$3,921

$4,049

Regional $37 Municipal $2,016

$3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $2009

2010

2011

2012

The Corporation of Delta • 2014 Annual Report

2013

11


2014 Departmental Objectives Department

Objectives

Office of the Chief Administrative Officer

»» Ensure Council direction is carried out »» Provide top quality, fiscally responsible services to Delta residents and businesses

Human Resources & Corporate Planning

Measures

»» Complete all Council motions, directives and resolutions in a timely manner »» Oversee departmental responsibilities, such as: annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff

»» Human Resources: fulfill employer’s strategic objectives »» Corporate Planning: provide corporate services to Council, staff and residents

»» Human Resources: manage policies, recruitment, employee training and professional development, labour relations, claims management, and occupational health and safety »» Corporate Planning: coordinate initiatives guided by Council direction, and provide high level of service to staff and residents

»» Provide Council and staff with timely, accurate and practical legal advice »» Protect Delta’s interests, and identify, minimize and manage risk in a cost-effective manner

»» Provide cost-effective legal advice, gather lease payments and revenue, ensure claims are initiated and resolved efficiently »» Oversee a program of risk control measures through policies, procedures and risk-financing arrangements

»» Coordinate and implement corporate and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment »» Protect eco-system services through education, bylaw enforcement and development

»» Reduce levels of corporate greenhouse gases, resolve complaints, respond to spill accidents, organize and attend education and outreach events, review building permits and development proposals

Property Use & Compliance

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

»» Continue bylaw enforcement and animal control calls, inspect secondary suites and issue business licences

Office of the Municipal Clerk

»» Provide administrative and support services to facilitate the democratic decision-making process

»» Coordinate Council and committee meetings, process bylaws, agreements and correspondance, and oversee the election process

Legal Services

Climate Action & Environment

The Corporation of Delta • 2014 Annual Report

12


Department

Objectives

Community Planning & Development

Engineering

Parks, Recreation & Culture

Fire & Emergency Services

Finance

Delta Police

Measures

»» Support Council to establish a »» Prepare and adhere to the Official vision, policies and plans for Community Plan future growth and development »» Coordinate applications, zonings, »» Provide the public timely and permits, land use issues, building and efficient services for all forms permit inspections, and technical queries of applications, permits, in a timely manner inquiries and concerns »» Administer sustainable planning »» Develop and maintain long range plans and management of corporate for each of the utilities and the roads infrastructure through network through the annual capital plan replacement, renewal and »» Identify, implement and monitor results maintenance programs of annual operational work plans »» Ensure efficient and effective delivery of services to Delta residents and businesses through annual work plans »» Deliver recreational, community, »» Ensure programming delivered to the arts and culture, and seniors community is safe, enjoyable and services in an effective, efficient affordable, and promotes healthy and affordable manner living within the community »» Maintain and operate corporate »» Ensure civic buildings remain in good buildings and facilities with a condition and operate efficiently high standard of care and safety »» Maintain the highest level of fire »» Maintain high quality emergency service protection and emergency levels through education, including first services to the community in responder pre-hospital care training and accordance with the governing BCIT Succession Planning Program legislations, as well as support »» Enhance Emergency Preparedness in Council directions Delta and develop preliminary plans for »» Plan for future issues, examine a new Training Fire Hall needs to enhance emergency response and preparedness »» Develop and implement strategic »» Develop and oversee the five-year plans consistent with corporate financial plan through the business plan workshop and budget process goals »» Prepare annual audited financial »» Comply with legislative statements requirements »» Target high-risk activity, prepare »» Develop accountable, timely and community for critical incidents, measurable action items associated to adapt to our developing and our strategic objectives diverse communities, enhance partnerships and services for all vulnerable sectors

The Corporation of Delta • 2014 Annual Report

13


Organizational Structure Residents, Property Owners, Businesses

Police Board

Chief Constable

Fire Chief

Mayor & Council

Chief Administrative Officer

Director HR & Corporate Planning

Municipal Solicitor

Advisory Boards – Appointed by Council

Director Engineering

Director Parks, Recreation & Culture

Director Finance

Director Community Planning & Development

The Corporation of Delta • 2014 Annual Report

Manager Property Use & Compliance

Office of the Municipal Clerk

14


Department Overviews

The Corporation of Delta • 2014 Annual Report

15


Office of the Chief Administrative Officer Staff Speak “The Corporation of Delta provides immense support and opportunities for career growth. I started out in the Clerk’s department opening the Mayor’s mail 20 years ago, worked my way up in various departments over the years, and in the last five years, I’ve been fortunate enough to work as the Administrative Secretary to the CAO—full circle!” — Leanne Salmon, Administrative Secretary to the CAO

The Corporation of Delta • 2014 Annual Report

16


Who We Are

What We’re Proud Of

2013 Achievements »» Collaborated with the Provincial Government for transportation infrastructure improvements in Delta, including the George Massey Tunnel Replacement Project, 80 Street off-ramp, Matthews Interchange and the South Fraser Perimeter Road »» Brought forward municipal issues and community concerns associated with Delta- port, Fraser Surrey Docks Proposed Coal The Chief Administrative Officer is responsible Transfer Facility and Coal Dustfall Monitoring to Council for the efficient management of the municipal workforce, and for ensuring Council’s »» Chaired the Major Civic Buildings Committee on key capital projects, including the new direction and policies are carried out. The CAO Delta Community Animal Shelter, North Delta represents Delta’s interests on regional-wide Recreation Centre Expansion and Ladner issues at Metro Vancouver’s Regional sports field upgrades; ensuring all projects are Administrators Advisory Council (RAAC), and provides leadership to the Corporation of Delta, completed on time and on budget overseeing the following areas and departments: »» Led the Ottawa Lobbying Delegation in pursuit of support for Ladner Harbour Dredging and protection of local interests »» Office of the Municipal Clerk regarding the Federal Additions to Reserve »» Community Planning & Development policy amendments »» Corporate Communications »» Achieved funding success; Ladner Harbour »» Engineering Dredging program in progress »» Climate Action & Environment »» Oversaw design and implementation phase of »» Finance Delta’s new corporate website »» Fire & Emergency Services »» Provided direction on fiscal planning and »» Human Resources & Corporate Planning contingency reserves »» Legal Services »» Oversaw coordination of the Southlands »» Parks, Recreation & Culture development application process, including »» Property Use & Compliance the Public Information Meetings and Public Hearings Delta Police coordinates with the CAO on »» Lobbied for ongoing support and service and administrative issues, including improvements to Boundary Bay Airport budgeting, priority-setting and business »» Recognized as “Most Fiscally Responsible” and planning. “Most Improved” municipality by NAIOP Vancouver »» Received an award from the Province of B.C. in recognition of Delta’s Saving Our Industrial Lands initiative, specifically the landmark deal between Delta and Ocean Trailer »» Provided direction regarding emergency planning crisis communications and tabletop exercises

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, efficient management principles, and challenges each department to strive for optimal performance.

What We Do

The Corporation of Delta • 2014 Annual Report

17


Human Resources & Corporate Planning Staff Speak “My role is incredibly diverse—one day I might be focused on new HR initiatives that improve the work environment for our employees, and another I am actively involved in the creation of programs and initiatives that spur development and enhance our community. I find great satisfaction in creating an exciting future for Delta guided by the vision of our Council.“ — Sean McGill, Director of Human Resources & Corporate Planning

The Corporation of Delta • 2014 Annual Report

18


Who We Are

What We’re Proud Of

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

2013 Achievements »» Introduced a new Bullying & Harassment policy as required by Bill 14 (WorkSafeBC) »» Achieved the North American Occupational Safety & Health (NAOSH) Award for Local Government in B.C. »» Facilitated enhanced employee growth through a new employee orientation, performance management and review program to evaluate and substantiate progress of newly hired, promoted and temporary employees »» Updated the Occupational Health and Safety Handbook »» Completed preparations for the 2014 COR Safety Audit »» Hired 10 new fire recruits »» Obtained the Mayor’s Saving Our Industrial Lands award for innovation in brownfield remediation »» Facilitated major development at Boundary Bay Airport »» Facilitated dialogue on Regionalization of Police Forces »» Celebrated Delta Libraries Milestone anniversaries »» Conducted citizen satisfaction survey »» Achieved funding success; Ladner Harbour dredging program in progress »» Pursued policy development on inland terminals »» Participated as liaison with Port Metro Vancouver Roberts Bank Terminal 2 »» Planned and coordinated construction of new Delta Community Animal Shelter »» Planned and coordinated the first annual Delta Trades & Technical Career Fair »» Raised nearly $64,000 for United Way »» Facilitated Ottawa Lobbying Delegation, including protection of local government interests through pursuit of Federal Additions to Reserve policy amendments

What We Do Human Resources From wellness to professional development, we ensure employees of the Corporation of Delta (union and exempt) are healthy and happy. We administer employee benefits, compensation, claims, retirement and pension plans, and also coordinate programs to promote physical and mental well-being in the workplace. Through recruitment and retention services, we fill positions and take care of future employees, too. We lead the following staff committees: Labour Management for CUPE & Fire, Occupational Health & Safety for CUPE, Fire and CUPE Police Civilians, and the Wellness Committee. We also represent Delta at the Metro Vancouver Human Resources Advisory Committee (HRAC). Corporate Planning Corporate Planning oversees corporate initiatives and intergovernmental projects and programs. We coordinate Delta’s business planning services and bylaw development, organize municipal representation and policy briefing for UBCM, FCM, meetings with First Nations, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services with Delta Chamber of Commerce. We also coordinate infrastructure grant applications and oversee development activities at Boundary Bay Airport, and provide external liaison with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library.

The Corporation of Delta • 2014 Annual Report

19


Legal Services Staff Speak “Working in the Legal Department allows me to work with all of the different departments, as well as outside agencies, levels of government and private entities, to find a creative and mutually effective resolution to our various goals.” — Samien Safaei, Lands Solicitor

The Corporation of Delta • 2014 Annual Report

20


Who We Are

What We’re Proud Of

The Legal Services department provides responsive, cost-effective legal advice and risk management services to Council and staff. We also manage municipal property and provide support services relating to land issues to other departments.

2013 Achievements

Legal »» South Fraser Perimeter Road: approved four sets of road dedication plans »» BC Ferries appeal: obtained intervener status in appeal of Horseshoe Bay ferry terminal to mitigate impact on Tsawwassen ferry terminal taxes »» Negotiated three Road Crossing Agreements Legal Services provides legal advice to Council, with BNSF (92nd Street, 80th Street, River Way department heads, and staff on a broad range and 96th Street) of issues affecting Delta. This involves reviewing »» Obtained numerous Statutory Rights-of-Way and drafting selected contracts and agreements, (Delta utilities, BC Rail, BC Hydro) coordinating and supervising the provision of legal services by outside law firms in relation to Risk Management litigation involving Delta, attending mediations »» Opened and investigated 106 new claims of claims, assisting in bylaw enforcement »» Negotiated renewal of automobile, liability and matters, drafting land development documents, property insurance and providing seminars to staff.

What We Do

Lands »» Completed acquisition of a portion of Vancouver Landfill »» Extended RCMP lease of second floor of 4450 Clarence Taylor Crescent »» Purchased former Century lot at 2105-56 Street and consolidated it with other properties leased by Snow Farms to create a large organic farm expected to be fully certified and operational by summer 2016 Land Management involves the acquisition and »» School Board land exchanges: exchange and disposition of land for the municipality. We alteration of 12 properties to resolve property negotiate and draft rights-of-way for municipal issues for both School Board and Delta services, and negotiate, draft and manage leases »» Purchased 5110 Ladner Trunk Road and and licences of municipal property. resolved outstanding road issues around Lowe property at 5097 47A Ave »» Purchased 6772 Westview Drive, subdivided to enlarge park and sold again »» Renewed four Agricultural Farm Leases Risk Management involves identifying risks, and making and implementing 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.

The Corporation of Delta • 2014 Annual Report

21


Property Use & Compliance Staff Speak “I am proud that our animals get treated as pets and not as ‘caged animals.’ We really are lucky to have the volunteer team we have, too, as they help us ensure we can share our hearts with the animals and not get overwhelmed by just having to maintain their basic needs.” — Sarah Jones, Shelter Manager, DCAS

The Corporation of Delta • 2014 Annual Report

22


Who We Are

What We’re Proud Of

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

2013 Achievements

Bylaw Enforcement »» Issued occupancy permits to over 1,280 suite owners with over 1,700 applications in process through Secondary Suite Program »» Issued more than 1,000 more business licences in 2013 compared to 2010, bringing the total number of licences to over 6,500, a revenue increase of over $200,000 »» Implemented a new Inter-Municipal Business The Bylaw Enforcement Section initiates Licence program in conjunction with five other investigations and responds to citizen complaints municipalities, making it easier for trade in order to promote the orderly use of land, the businesses to do business in Delta registration and enforcement of the Secondary »» Enforcement, monitoring and education has Suite Program, and the issuing and enforcement resulted in a significant increase in levels of of agricultural soil deposits and business compliance of soil deposit permit regulations, licensing. In addition, we provide community as well as an increase in permits fees collected outreach and education for our programs. We and fines issued also provide proactive enforcement of business »» Implemented the summer Parks Patrol which licences through our annual verification saw a significant decrease in complaints related inspections. to vandalism and illegal activities in the parks in 2013 The Animal Control Division operates the Delta Community Animal Shelter (DCAS), providing Animal Control excellent support to pets and pet owners in »» Delta Community Animal Shelter answered Delta. We are also responsible for issuing dog 1,713 animal control calls, admitted 599 licences and educating the public to encourage animals to the shelter and adopted out 318 compliance. animals »» Successful social media outreach resulted in more than 4,000 Facebook followers »» Over 3,000 people visited the 4th Annual Delta Community Animal Shelter Expo »» Dog Licensing compliance has again exceeded more than 8,000 licensed dogs in Delta »» Implemented annual visits to residents of dogs deemed as dangerous to inspect their security and provide support to dog owners »» Developed and implemented training related to animal care and safety for community members and municipal staff »» Jointly initiated a new Lower Mainland Animal Shelter Manager’s Committee

What We Do

The Corporation of Delta • 2014 Annual Report

23


Climate Action & Environment Staff Speak “The landscape of Delta is unique, consisting of farmland, urban centres, river front, ocean, forest, streams and a bog. As a biologist, this complexity makes for a very challenging and interesting place to work in.” — Angela Danyluk, Senior Environmental Officer

The Corporation of Delta • 2014 Annual Report

24


Who We Are

What We’re Proud Of

Climate Action and Environment ensures that 2013 Achievements the environmental values of the municipality are »» Completed a Community Energy and Emissions enhanced and protected through environmental Plan management, education, enforcement, bylaw »» Delivered elementary school climate change development, building and development plan plays and Climate Change Showdown for reviews, environmental assessment, complaint Grade 5 students investigation and spill/incident response. »» Completed a Carbon Credit sharing agreement with the City of Vancouver and Metro Vancouver Climate Action and Environment coordinates the »» Completed and submitted necessary reporting to achieve Carbon Neutrality in respect of implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Corporate Operations »» Worked with the BC Agriculture Council to Group. We organize environmental reviews of develop an Agricultural Climate Change Delta’s capital works and regular operations, as Adaptation strategy well as advise other departments and agencies »» Continued reporting to Council and reviewing as needed. We represent Delta’s interest on information pertaining to the Environmental internal and external committees, and environ Assessment of Vancouver Airport Fuel Delivery mental review boards and panels. We conduct Project and proposed Fraser Surrey Docks Coal and participate in environmental assessments Terminal and investigate a wide variety of environmental »» Conducted a coal dustfall monitoring project in issues as directed by Council. We investigate Tsawwassen complaints regarding spills, odours, pest problems, industrial noise and contaminated site »» Continued work towards implementation of long-term management plan for Burns Bog issues, and deliver seasonal programs such as »» Completed Year 5 of Boundary Bay Ambient mosquito control. We make sure the public and Monitoring Program staff are informed through education and »» Hosted a pesticide drop-off, and coordinated outreach. the inventory and control of invasive plants in Delta »» Implemented a new industrial business environmental inspection program that works with companies to improve pollution prevention measures »» Delivered Earth Week, as well as other staff and public outreach events

What We Do

The Corporation of Delta • 2014 Annual Report

25


Office of the Municipal Clerk Staff Speak “I take great pride in the responsibility of providing a link between Delta Council and Delta residents.” — Robyn Anderson, Acting Municipal Clerk

The Corporation of Delta • 2014 Annual Report

26


Who We Are

What We’re Proud Of

The Office of the Municipal Clerk serves as the Secretariat for Delta Council and its various appointed bodies. The Office 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.

2013 Achievements

»» Completed the review and update of the Council Procedures Bylaw »» Continued development and implementation of Corporate Records Management Program »» Completed the service agreement with Delta Archives for safekeeping of Corporate Records »» Maintained Corporate Correspondance Tracking System including the processing of 3,191 items of external correspondance »» Processed 48 requests under the Freedom of Each clerk within the department is tasked with Information and Protection of Privacy Act a specific role or department; collectively, we »» Coordinated 43 delegations and 43 Council provide administrative and clerical support to Workshops Council, Delta staff and the public. We prepare »» Prepared agendas and recorded official Council and Committee meeting agendas, record minutes for: official minutes, administer and certify bylaws and execute legal documents on behalf of Delta. • 29 Regular Council Meetings We coordinate release of information requests, • 29 Executive Council Meetings provide general information/research services to • 14 Public Hearings Council, staff and the public, and organize (including two multi-day Public Hearings placement of corporate advertising. We prepare for Marina Gardens and Southlands) and conduct all local government elections, • 13 Meetings following Public Hearings by-elections and referenda, as required, in • 90 Advisory Committee meetings accordance with the Local Government Act. We also organize special events such as the Inaugural Meeting and Volunteer Recognition.

What We Do

The Corporation of Delta • 2014 Annual Report

27


Community Planning & Development Staff Speak “As a Delta employee for 20 years and a resident for 13 years, I live, work and play in Delta, and I enjoy every minute of it. The Corporation is a supportive and innovative organization to work for, and this community is full of passionate people that I look forward to assisting every day.” — Manjit Kaila, Application Centre Manager

The Corporation of Delta • 2014 Annual Report

28


Who We Are The Community Planning & Development Department comprises three divisions: Application Centre, Development Services, and Planning Services. Each division assists in shaping the look of Delta by preparing plans and policies relating to the use of land, health, safety and welfare of Delta residents.

What We’re Proud Of 2013 Achievements Application Centre »» Processed 910 building permit applications, 577 plumbing permit applications, 284 land use applications, and responded to 51 comfort letters

Development Services »» Issued more than 1,350 building and plumbing permits with a total construction value of The Application Centre provides customer approximately $260 million, an increase of service to the public for building and land use development permits, and manages the building approximately 32% over the previous year »» Completed 3,943 building inspections and and development application process. 2,750 plumbing inspections »» Provided engineering and servicing Development Services issues building permits, conducts building permit inspections and gives requirements for 64 land development and 25 building permit applications advice on building-related matters. We administer municipal engineering requirements Planning Services necessary to support land development and building permit projects, as well as liaise with the »» Completed Phase 3 of the North Delta Area Plan review process and released a draft Area Engineering Department on development and Plan for community comment building projects. We ensure that development »» Initiated the rezoning of four Delta-owned cost charges and agreements are followed so that new infrastructure meets Delta’s standards. properties along Ladner Waterfront, including the former Seven Seas building As well, Development Services implements the »» Undertook consultation for an update to provincial building code and fire safety Delta’s Heritage Strategy and produced a new regulations, as well as bylaws and policies, through commercial and residential building plan draft strategy for public review »» Continued to process development and reviews and inspection services. building permits for new communities of Planning Services undertakes research, analyzes Sunstone and Tsawwassen Springs »» Continued processing significant land use planning information and prepares report and development proposals, including Public recommendations for Council on a variety of policy matters. In addition, we review the Official Hearings for Southlands and Marina Garden Community Plan and area plans, update zoning Estates applications »» Reviewed and responded to 765 items of bylaw, conduct agricultural and heritage correspondance on behalf of Council planning, administer environmental initiatives, »» Processed the following land development and address sustainable community applications: 41 Subdivisions, 13 Official development through planning. We also Community Plan Amendments, 45 Rezonings, represent Delta on regional planning issues. 59 Developments Permits, 44 Development Variance Permits, 26 Board of Variances, 60 Sign Permits, 12 Agricultural Land Commissions, 34 Miscellaneous

What We Do

The Corporation of Delta • 2014 Annual Report

29


Engineering Staff Speak “Deltans love to discuss garbage and recycling. My favourite part of my role is when I hear from residents how much they enjoy and benefit from the programs we are offering. I believe the work I do is making a difference!” — Shannon Hadley, Engineering Programs Coordinator

The Corporation of Delta • 2014 Annual Report

30


Who We Are

What We’re Proud Of

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

2013 Achievements Administration »» Processed and answered 24,033 customer calls and service requests, 3,500 BC One Calls and 3,600 customer service emails »» Reviewed and approved approximately 250 third party utility applications and 30 film shoots »» Coordinated 842 volunteers for the Adopt-a- Street program

What We Do

Administration and Customer Service provides administrative and customer service support, issues permits for hydrant use, road and right-of- Roads way uses, tree cutting, special events and filming, »» Completed 10 Neighbourhood Road Improvement projects and operates the corporate switchboard. »» Implemented the Pavement Rehabilitation Program Design and Construction completes the annual Capital Infrastructure upgrade program, provides »» Coordinated the South Fraser Perimter Road opening and Nordel Way tree planting design drafting and corporate survey services, including topographic pick-up, construction layWater out and record surveys. »» Installed approximately 400 meters under the 2013 Water Meter Program Operations provides a range of public works »» Issued 62 hydrant permits services, including water supply, drainage and »» Implemented the Watermain Infrastructure diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. We also Renewal Program and Airport Water Booster do inspection and maintenance of playgrounds, Station Upgrade sports fields, water parks and passive areas, and Solid Waste provide urban forestry arborist services. »» Completed Multi-Family Food Waste Pilot Project and implemented the Free Mattress Transportation manages municipal Recycling Voucher program transportation infrastructure and related transportation facilities, as well as responds and »» Developed a collection schedule app (downloaded roughly 1,400 times in 2013) provides advice to Council, businesses and »» Hosted 14 free Sustainable Gardening Work residents. shops with more than 220 participants Utilities provides long-range planning, management and replacement programs for the Sanitary water, sewer and solid waste utilities. We oversee »» Conducted a Delta-wide Sanitary Sewer Study drainage, irrigation, diking, and flood protection, »» Finalized construction of the Kirkland House Sanitary Sewer Pump Station and manage work with Information Services to »» Conducted CCTV 13,000 m of sewers maintain the corporate GIS/CAD services, and investigate/respond to steep slope issues. Drainage »» Conducted 220 site visits, and processed 26 ditch infill applications and site inspections »» Constructed 50 m long drainage water course on Westham Island »» Completed construction of pilot weir project in Burns Bog east-west ditch The Corporation of Delta • 2014 Annual Report

31


Finance Staff Speak “The Finance department is a solid team of intelligent and knowledgeable people that care about the quality of our work. We know that everything we do, from budgeting, to financial planning, to investing, affects our community and taxpayers, who are forefront in our minds in every decision we make.” — Debbie Seto, Budget Officer

The Corporation of Delta • 2014 Annual Report

32


Who We Are

What We’re Proud Of

The Finance Department’s responsibilities include providing 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 three divisions: Budgets and Taxation, Financial Services, and Information Services.

2013 Achievements Budgets and Taxation »» Approved 2013 Financial Plan four months ahead of statutory deadline »» Investment portfolio kept pace with bench marks despite unfavourable investment climate »» Increased participation in the electronic Home Owners Grant Program and monthly pre-authorized debit payments »» Contracted with a new collection agency with reduced rates and more effective collection procedures »» Exercised an early debt repayment option, resulting in savings of approximately $85,000 annual to be realized from 2013–2023. Delta’s general debt will be paid off in 2018, five years ahead of schedule.

What We Do Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, totaling approximately $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. Our division 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 »» Issued 2,909 purchase orders worth $41.6 million »» Managed competitive bidding processes for a range of commodities and services Financial Services maintains the general ledger, »» Posted over 200 competitive bid opportunities on BC Bid processes financial transactions, provides »» Managed Stores inventory worth roughly financial reporting for all departments, and processes payroll payments. Through Purchasing, $750,000 to support municipal operations »» Prepared for 9.2 PeopleSoft upgrade we manage the acquisition of services and goods for the Corporation and control inventory »» Produced the 2013 Annual Report »» Completed the annual audit of 2012 Financial of purchased goods. Statements Information Services implements, manages, Information Services supports and upgrades computer applications, » » Completed upgrade of Delta’s Storage Area corporate websites, personal computers and printers, central processing infrastructure, data- Network centre, data/voice networks, telephone systems »» Provided complete audio-visual and computer support to the Southlands Public Hearing and security systems. »» Installed CCTV security systems at Municipal Hall, Ladner Leisure Centre, Delta Community Animal Shelter and Harris Barn »» Installed infrastructure for telephones, security and computers at DCAS »» Completed installation of Council Chambers web broadcasting system for Regular Meetings and Public Hearings »» Released MyAccounts public online service for property tax, utilities, licensing and building permit information »» Deployed Wifi at Delta’s Harris Barn Facility

— Delta’s general debt will be paid off in 2018, five years ahead of schedule —

The Corporation of Delta • 2014 Annual Report

33


Parks, Recreation & Culture Staff Speak “The work that is done at the municipal level is so integral to the overall health of a community. Delta is a thriving community because the people that are employed by the Corporation are passionate about making this a great place to work, live and play. There is something very empowering about being able to make such a significant contribution.” — Kate Steel, Emergency Social Services & Seniors Resource Coordinator

The Corporation of Delta • 2014 Annual Report

34


Who We Are

What We’re Proud Of

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

2013 Achievements »» Processed 1.4 million admissions at recreation facilities (6.7% increase compared to 2012) »» Hosted 145 registered fitness programs with 4,902 participants »» Hosted 2,342 registered community recreation programs with 15,828 participants »» Completed $1 million worth of civic building lifecycle projects »» Coordinated and/or partnered in the delivery of more than 100 successful community events »» Hosted over 300 facility special events »» Partnered with Fraser Health on delivery of the Healthy Living Strategy and Programs »» Executed over 30 licence and service agreements »» Launched the North Delta Seniors Bus service »» Proceeded with expansion plans for the North Delta Recreation Centre »» Completed a new ball diamond at Cromie Park and began construction of a synthetic turf sport field at Dugald Morrison Park »» Developed a dog off-leash area in North Delta at Delview Park »» Implemented a number of park lifecycle and enhancement projects, including fence cost sharing, bleacher replacement, Sungod trail resurfacing, John Oliver Park field house flooring, Annieville Lions Park playground repairs and more »» Introduced a new Delta Parks Regulation Bylaw and Fees and Charges Bylaw »» Implemented Energy Reduction projects at Delta facilities, including: Ladner Leisure Centre Solar Energy, Ladner Outdoor Pool Solar Energy, North Delta Outdoor Pool Solar Energy, North Delta Public Safety Building Lighting Retrofit »» Activated Facility Admission Cards in South Delta »» Concluded the Delta School District/Municipal land exchange

What We Do If you have swam at a leisure centre, taken an art class at a local art studio, or strolled through one of our many parks, you’ve enjoyed a service provided by the Parks, Recreation & Culture department. We provide recreational activities and a wide range of instructional programs through our municipally-operated facilities, including pools, arenas, arts, seniors and fitness centres. We manage direction and operations for parks and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more, and we plan events throughout Delta, such as the Delta Triathlon, Boundary Bay Airshow and Luminary Festival. In addition to these services, we are responsible for all corporate building operations, as well as management of the two municipal cemeteries and Ladner Harbour Boat Basin. We implement and execute department policies, procedures, bylaws and rental grants, and manage Delta’s Emergency Social Services and Leisure Access Assistance Programs.

The Corporation of Delta • 2014 Annual Report

35


Fire & Emergency Services Staff Speak “This year, we celebrated our 50th anniversary as a career department. It’s been a joy to watch the Delta community grow over the years. No matter how many years go by, this remains an exciting, dynamic profession, and it is always rewarding serving Delta`s residents and keeping our community safe.” — Dan Copeland, Fire Chief

The Corporation of Delta • 2014 Annual Report

36


Who We Are

What We’re Proud Of

Delta Fire & Emergency Services provides twenty-four hour emergency response, fire inspection services, public education on fire issues, and emergency planning to Delta’s public business and community facilities. Delta Fire & Emergency Services is comprised of the following four divisions: Finance, Administration & Training, Operations & Appartatus/Equipment, Protective Services & Facilities, and Corporate Emergency Measures.

2013 Achievements Fire Chief »» Celebrated 50 years of career firefighting »» Welcomed 10 new recruits to the department »» Continuously working with Community Planning & Development on plans for an enhanced training centre/fire hall at Boundary Bay Airport »» Continued process to implement new First Responder level training »» Developed Succession Planning Program at BCIT »» Sponsored two Delta high school females to attend Camp Ignite to learn about firefighting as a career

What We Do The Fire Chief reports to the CAO and responds to Council requirements, as well as coordinates administration staff and ensures the department is meeting service levels. The Fire Chief plans for future community emergency response needs, coordinates and performs emergency exercises, and oversees major work initiatives.

Finance, Administration & Training »» Restructured our first aid training schedule to ensure all of our personnel are trained regularly and efficiently, and added three Finance, Administration & Training is managed additional protocols: blood pressures, pulse by the Deputy Chief of Administration. The oximeters, and epi-pens division supplies human resources administration »» Provided Incident Command training to most and payroll support for 179 Fire & Emergency of our confirmed Officers to ensure the highest Services personnel, as well as supports the Fire level of expertise is maintained Chief, and Finance and Human Resources »» Supervised the overall training of all of our departments with the annual budget and hazardous material team members on the new positive labour management relations. hazmat vehicle, and worked with instructors to create a new, streamlined Hazmat Training Fire Operations & Apparatus/Equipment is Guide managed by the Deputy Fire Chief of Operations, who provides direction, accountability and Fire Operations & Apparatus/Equipment support to the operations of Delta Fire & »» Placed a new Quick Response Wildland and 32 Emergency Services. The division provides Meter Ladder Apparatus into service direction relating to the Fire Department’s radio »» Supervised installation of smartphones on all communications and all purchases related to apparatus for communications and fire vehicles, equipment and facilities. investigations »» Implemented communications system for all Fire Protection & Facilities is managed by the Fire Halls to allow for conference calling and Deputy Chief of Fire Protection Services, who is training responsible for meeting objectives through public education of fire safety and emergency Fire Protection & Facilities preparedness. This division directs emergency »» Completed technological communications planning and fire prevention, and manages crew upgrade to Blackberrys for real-time inspection of properties in accordance with Delta information exchange bylaws and the BC Fire Code, fire investigations, »» Completed two Fire Hall open houses during and building pre-planning. Fire Prevention Week »» Coordinated the annual school fire safety education and Fire Chief for a Day programs The Corporation of Delta • 2014 Annual Report

37


Fire & Emergency Services: Corporate Emergency Programs Staff Speak “Natural disasters or other emergencies are often inevitable, but we can plan to be as best prepared as possible. I actively promote emergency preparedness through public education and ensure our community has the resources it needs to act quickly in the event of an emergency. My department helps keep Delta residents, schools and businesses prepared, safe and healthy.” — Michel Latendresse, Deputy Chief

The Corporation of Delta • 2014 Annual Report

38


Who We Are

What We’re Proud Of

The Deputy Chief of the Corporate Emergency Program provides day-to-day coordination and management of Delta’s Emergency Program.

2013 Achievements »» Completed a comprehensive Municipal Emergency Response Plan Revision »» Hosted more than 30 Personal Emergency Preparedness presentations to various interest groups Corporate Emergency Program staff ensure »» Created Delta Spill Response Protocol and Delta is prepared for an emergency or natural Emergency Traffic Management working disaster. We continuously conduct hazard, risk groups and vulnerability analysis, and incorporate our »» Solidified Beach Access Points Protocol with findings into ongoing emergency preparedness, the Canadian Coast Guard and Delta Marine mitigation strategies, planning, response and Unit recovery initiatives. We maintain and update »» Implemented the Railway Mile Marker emergency plans and procedures that address initiative for first responder agencies and processes before, during and after an dispatchers emergency event, and identify resources »» Mobilized First Responder equipment at (facilities, equipment, materials, and human Ladner Harbour Cache (seasonal) resources) needed. We also maintain a primary »» Supported employee preparedness through and backup Emergency Operations Centre. emergency preparedness kits payroll deduction purchase program A large component of our role is heightening »» Continued the Community Wildfire Protection the level of preparedness across the municipality Plan through public education activities. We organize »» Purchased needed resources, including emergency preparedness training exercises for deployable emergency radio kits for reception municipal staff, external support agencies and centres and group lodging facilities, rail car the public, and we support and promote Delta’s emergency response kit for dangerous spills, emergency program volunteer-based initiatives. and inter-municipal emergency radio system We work with the Delta School District to »» Completed a number of corporate training ensure schools and students are prepared, exercises, including earthquake preparedness prepare businesses for continuity and recovery drills, fire extinguisher training, dangerous in the event of an emergency, and support and goods, and Boundary Bay Airport tabletop share best practices with Tsawwassen First exercise for Municipal stakeholders Nation community. »» Integrated partnership for Regional Emergency Management Committies, Regional HRVA, Critical Infrastructure Assurance, Disaster Debris Management, Disaster Response Routes, and Communications Interoperability, and Japanese Tsunami Debris Planning Committee »» Coordinated Neighbourhood Emergency Preparedness Program workshops and community outreach programs

What We Do

The Corporation of Delta • 2014 Annual Report

39


Delta Police Staff Speak “As a resident of Delta who chooses to raise my children in this community, I feel honoured and privileged to work with the men and women of Delta Police who are dedicated to the well-being of our neighbourhoods.” — Sergeant Ciaran Feenan, Delta Police

The Corporation of Delta • 2014 Annual Report

40


Who We Are 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.

What We Do Delta Police Department offers a wide variety of programs and services to accomplish its mission of “Community Safety through Partnership, Innovation and Diversity.” Along with traditional specialized sections including Traffic, School Liaison, Emergency Planning, Community Police Stations, the Reserve Constable Program and Victim Services, Delta Police has enhanced its Community Health Intervention Unit and created a Domestic Violence Unit. Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities. Criminal activity is constantly evolving and DPD continues to react to this change. Resources will also focus on cybercrime and related fraud, elder abuse and relationship violence, while ensuring a continued focus on traditional property crime, drug suppression and crimes against persons.

What We’re Proud Of 2013 Achievements Operations »» Made an arrest in connection with a Tsawwassen First Nation homicide that occurred early in 2013 »» Convicted Wyatt de Bruin for Second Degree Murder and sentenced to life in prison for the murder of Laura Szendrei that occurred in Mackie Park. In addition to the conviction, the investigation is being used as a case study and teaching tool on a national level, and members will be presenting at a national homicide conference in 2014. »» Convicted Darshan Singh of Aggravated Assault for stabbing his wife in the neck leaving her paralyzed. Mr. Singh was sentenced to six years in prison. »» Made the arrest of a young offender for a series of sexual assaults that occurred in Tsawwassen Administration »» In honour of the Delta Police 125th Anniversary, the Department introduced its official Flag and Colours in a Flag Dedication Ceremony, rolled out a new crest and published a DPD History book »» The Delta Police Board hosted the BC Association of Police Board Conference and AGM »» The Delta Police Pipe Band performed “Mull of Kintyre” with the legendary Sir Paul McCartney at his Vancouver concert »» DPD concluded the 2011-2013 Strategic Plan “125 Years: A Legacy of Excellence” »» Crime rates in Delta are at historic lows »» Delta is ranked the 35th safest community in the 100 largest cities in Canada

The Corporation of Delta • 2014 Annual Report

41


2013 Audited Financial Statements

The Corporation of Delta • 2014 Annual Report

42


Treasurer’s Report Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2013 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, 2013. 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 2013. The accumulated surplus increased by $10 million and equity remains healthy at $129 million. The debt is steadily decreasing and was at $6.4 million at the end of 2013. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $37 million in 2013. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2013. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2014, 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 • 2014 Annual Report

43


Tel: 604 688 5421 Fax: 604 688 5132 vancouver@bdo.ca www.bdo.ca

BDO Canada LLP 600 Cathedral Place 925 West Georgia Street Vancouver BC V6C 3L2 Canada

Independent Auditor’s Report To the Mayor and Council of the Corporation of Delta We have audited the accompanying consolidated financial statements of the Corporation of Delta, which comprise the consolidated financial position as at December 31, 2013, and its results of operations, changes in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly in all material respects, the financial position of the Corporation of Delta as at December 31, 2013, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Accountants Vancouver, British Columbia May 12, 2014

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

The Corporation of Delta • 2014 Annual Report

44


Consolidated Statement of Financial Position 2013

2012

$ 22,091,623 16,610,754 171,695,135 27,552 210,425,064

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

15,144,393 20,718,242 6,358,162 4,078,745 37,018,806 460,000 6,412,427 90,190,775

12,186,764 19,502,911 6,408,192 6,075,176 28,264,050 495,000 9,474,816 82,406,909

Net Financial Assets

120,234,289

106,471,051

Non Financial Assets Tangible Capital Assets (Note 15) Inventories Prepaids Other Assets (Note 12)

720,923,387 848,449 935,412 777,060

697,535,422 979,975 1,275,796 724,738

$ 843,718,597

$ 806,986,982

As at December 31 Financial Assets Cash and Cash Equivalents (Note 3) Accounts Receivable (Note 4) Portfolio Investments (Note 5) Land Held for Resale

Liabilities Accounts Payable (Note 6) Other Liabilities (Note 7) Accrued Employee Future Benefits (Note 12) Deferred Revenue (Note 8) Restricted Revenues (Note 9) Long Term Lease (Note 10) Long Term Debt (Note 11)

Accumulated Surplus (Note 16)

Commitments and Contingencies (Note 18)

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

The Corporation of Delta • 2014 Annual Report

MAYOR LOIS E. JACKSON

45


Consolidated Statement of Operations For the years ended December 31 Revenues Taxation and Grants in Lieu (Note 14) Government Transfers (Schedule 1) Other Grants (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 9) Landfill Royalties MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets Contributed Tangible Capital Assets Other (Schedule 5)

2013 Budget

2013

2012

$ 117,501,500 7,129,500 60,082,000 4,718,000 4,156,500 2,050,000 7,841,000 2,850,000 1,055,000 2,250,000 1,734,000 211,367,500

$ 116,638,868 3,608,838 450,961 61,559,525 6,350,805 7,233,276 2,786,955 1,596,529 2,623,500 2,578,738 1,210,238 1,294,686 10,055,199 2,081,320 220,069,438

$ 113,510,722 5,118,343 1,209,797 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

26,516,000 57,383,000 31,361,500 32,769,000 6,025,500 5,237,000 28,366,000 187,658,000

23,482,550 56,470,672 30,594,156 33,915,372 5,737,366 4,755,376 28,382,331 183,337,823

21,143,573 56,497,056 30,092,845 33,210,246 5,672,309 4,433,446 27,815,387 178,864,862

23,709,500

36,731,615

25,530,691

806,986,982

806,986,982

781,456,291

$ 830,696,482

$ 843,718,597

$ 806,986,982

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 Accumulated Surplus, beginning of year Accumulated Surplus, end of year

The Corporation of Delta • 2014 Annual Report

46


Consolidated Statement of Net Financial Assets For the years ended December 31 Annual Surplus Amortization of Tangible Capital Assets Acquisition of Contributed Tangible Capital Assets Acquisition of Tangible Capital Assets Gain on Disposal of Tangible Capital Assets Proceeds from Disposal of Tangible Capital Assets Changes in Inventories Changes in Prepaids Changes in Other Assets

2013 Budget

2013

2012

$ 23,709,500

$ 36,731,615

$ 25,530,691

21,000,000 (2,250,000) (87,443,000) -

19,644,277 (10,055,199) (37,258,351) (1,294,686) 5,575,995 131,526 340,384 (52,323)

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

Increase (Decrease) in Net Financial Assets

(44,983,500)

13,763,238

16,427,871

Net Financial Assets, beginning of year

106,471,051

106,471,051

90,043,180

$ 61,487,551

$ 120,234,289

$ 106,471,051

Net Financial Assets, end of year

The Corporation of Delta • 2014 Annual Report

47


Consolidated Statement of Cash Flows 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 Contribution of tangible capital assets Gain on disposal of equipment

2013

2012

$ 36,731,615

$ 25,530,691

19,644,277 (10,055,199) (1,294,686) 8,294,392

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

2,377,388

5,833,266

2,957,629 1,215,331 (50,030) 419,588 7,500,000 (1,996,431) 10,046,087 57,449,482

644,922 483,477 (6,418) (435,735) 799,136 1,485,382 45,540,857

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

(37,258,351) 5,575,995 (31,682,356)

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

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

(16,724,375) 13,128 (16,711,247)

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

(3,062,389) (35,000) (2,623,500) 406,175 3,472,081 (1,842,633)

(1,687,245) (35,000) (1,027,000) 459,798 2,541,596 252,149

7,213,246

1,421,898

14,878,377

13,456,479

$ 22,091,623 $ 1,281,841

$ 14,878,377 $ 1,623,210

Decrease in non-cash financial assets Accounts receivable Increase (decrease) in non-cash short-term financial liabilities Accounts payable Other liabilities Accrued employee future benefits Prepaids, inventory and other assets Restricted Revenues Deferred revenue Cash contributed by operating transactions

Financing Transactions Long term debt retired Long term lease retired Deferred development cost charges used Deferred development cost charges interest earned Deferred development cost charges collected Cash used in financing transactions Increase in Cash and Cash Equivalents Cash and Cash Equivalents, beginning of year Cash and Cash Equivalents, end of year Supplemental cash flow information, interest paid The Corporation of Delta • 2014 Annual Report

48


Notes for the EndedDECEMBER December 2013 NOTESto TOthe THE Financial FINANCIALStatements STATEMENTS FOR THE Year YEAR ENDED 31,31, 2013 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 Chartered Professional Accountants Canada. The significant accounting policies are summarized as follows: a) Basis of Consolidation: 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)c)Government GovernmentTransfers Transfers Government transfers, which include legislative grants, are recognized as revenue in the financial statements when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled. d) Cash and Cash Equivalents d)Cash Cashand andcash Cashequivalents Equivalentsinclude 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 e)may Portfolio be lessInvestments 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. Development Cost Charges f)g)Accounts Receivable 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 g)useful Development Cost Charges 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. h) Non-Financial Assets

i) Tangible Capital Assets

The Corporation of Delta • 2014 Annual Report

49


Notes toTO the Financial Statements for the Year Ended 31,2013 2013 NOTES THE FINANCIAL STATEMENTS FOR THE YEAR ENDEDDecember DECEMBER 31, 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 i) Tangible CapitalLand Assets 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 Revenue 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 8 and 9).

l) Revenue Recognition is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on j)Revenue Inventory the Statement of Financial Position as deferred revenue or refundable deposits. Taxes are recorded at estimated amounts when they meet the definition of an asset, have been authorized and the taxable event occurs. Annual levies for non-optional municipal services and general administrative services are recorded as taxes for k)municipal Deferredservices Revenues in the year they are levied. Taxes receivable are recognized net of an allowance for anticipated uncollectable amounts. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Through the British Columbia Assessment's appeal process, taxes may be adjusted by way of supplementary roll adjustments. The effects of these adjustments on taxes are recognized at the time they are awarded to the extent such adjustments exceed amounts already provided for. Charges for garbage, recycling, water and sewer are recorded as sale of services. l) Revenue Recognition 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. Contributed tangible capital assets are assets contributed by developers as a requirement to provide subdivision infrastructure for streets, lighting, sidewalks, sewer, water and drainage. Upon completion, these works are turned over to the municipality. Tangible capital assets are recorded at their fair value at the date of receipt and are also recorded as revenue.

m) Use of Estimates

The Corporation of Delta • 2014 Annual Report

50


NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013

Notes to the Financial Statements for the Year Ended December 31, 2013

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. n) Basis of Segmentation (Note 19 and 20) 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 13 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. p) Budget Figures The budget figures reported in the Consolisated Financial Statements represent the 2013 component of the Financial Plan Bylaw adopted by Council on January 28, 2013.

2. Change in Accounting Policies In 2013, the Corporation adopted the provisions of the public sector accounting standard “PS3410 Government Transfers”. This new standard can be applied either retroactively or prospectively. The Corporation has adopted this new standard prospectively. Government transfers are recognized as revenue when authorized and eligibility criteria have been met unless the transfer contains stipulations that create a liability. If the transfer contains stipulations that create a liability, the related revenue is recognized over the period that the liability is extinguished. This is a change from prior periods where government transfers without stipulations but described by the transferor as being provided for a multi-year period were recognized on a straight-line basis over the period so described. As a result of adopting PSAB 3410, The Corporation recognized revenues relating to the Provincial Traffic Fine Grant in the current year. These grants were previously deferred until spent. In 2013, the Corporation also adopted the provisions of the public sector accounting standard “PS3510 Tax Revenue”. The requirements of this standard did not differ from the treatment the Corporation had previously been following, therefore, no change was required.

3. Cash and Cash Equivalents Cash and cash equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account. The accounts are interest bearing and range in rates from prime rate less 1.49% - 1.74%. Canadian Dollar Accounts US Dollar Account

$ $

The Corporation of Delta • 2014 Annual Report

2013 19,270,020 $ 2,821,603 22,091,623 $

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

51


NOTES THE FINANCIAL STATEMENTSfor FOR THEYear YEAREnded ENDEDDecember DECEMBER 31, Notes toTO the Financial Statements the 31,2013 2013 4. Accounts Receivable Taxes Utilities Trade

$

Less: Allowance for doubtful accounts $

2013 5,257,488 $ 4,613,410 6,933,862 16,804,760 (194,006) 16,610,754 $

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

5. Portfolio Investments

Portfolio Investments asDecember at December 31comprised were comprised of: Portfolio Investments as at 31 were of: Chartered Bank bonds, bankers acceptances, strip coupons, notes Provincial Government bonds, coupons, notes Credit Union term deposits

2013 $ 137,098,915 $ 20,596,220 14,000,000 $ 171,695,135 $

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

Portfolio investments include provincial backed bonds and notes with effective interest rates that range from 1.06% to 4.65% (2012 - 1.2% to 4.65%). In 2013, the average rate of return was 1.55% (2012 - 1.7%). The maturity dates of the investments range from January 2014 to December 2026.

6. Accounts Payable Trade Holdback Other Government

$

$

2013 11,831,429 $ 1,717,833 1,595,131 15,144,393 $

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

7. Other Liabilities 2013 Wages and Benefits Accrued Benefits Legal Liabilities Tax Sale Prepaid Utilities Prepaid Taxes Other

$

$

The Corporation of Delta • 2014 Annual Report

3,458,555 $ 5,778,636 562,000 30,960 801,188 10,002,670 84,233 20,718,242 $

2012 2,082,137 6,134,295 562,000 104,563 682,724 9,877,653 59,539 19,502,911

52


NOTES THE FINANCIAL STATEMENTSfor FOR THEYear YEAREnded ENDEDDecember DECEMBER 31, Notes toTO the Financial Statements the 31,2013 2013 8. Deferred Revenue Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2013. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These funds are recognized as revenue in the period when the eligible related expenditures or restrictions have been met. 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 Government Transfers Prepaid Recreational Fees Prepaid Business Licenses Deferred Utility Flat Fees Other

$

$

2013 189,550 $ 2,109,098 589,449 744,244 446,404 4,078,745 $

2012 226,554 4,169,783 539,728 712,849 252,934 173,328 6,075,176

2013 29,518,806 $ 7,500,000 37,018,806 $

2012 28,264,050 28,264,050

9. Restricted Revenues

Deferred Development Cost Charges Boundary Bay Airport Maintenance Account

$ $

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

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

$

$

$

2013 5,667,750 $ 10,312,187 6,591,269 3,157,669 3,789,931 29,518,806

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

28,264,050 $ (2,623,500) 3,472,081 406,175 29,518,806 $

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

Boundary Bay Airport Maintenance Account is comprised of funds received pursuant to the partial lease surrender agreement between Alpha Aviation and the Corporation dated September 17, 2012. The funds are restricted to airport improvements as mutually agreed upon by both parties.

The Corporation of Delta • 2014 Annual Report

53


Notes to the Financial Statements forFOR theTHE Year Ended December NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED DECEMBER31, 31, 2013 2013 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 two years and a balloon payment of $390,000 in 2016.

11. 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, 2013 was $6,412,427 (as at December 31, 2012 - $9,474,816) and bears interest ranging from 5.49% to 8.5% (2012 - 5.49% to 8.5%). Balance, Balance, Original Equity in Sinking December 31, December 31, Interest Paid Debenture fund 2013 2012 during the year Bylaw Rate Maturity 4887 (Ladner) various 2013 2,900,000 (2,900,000) 76,422 42,500 4571 (ND) various 2014 8,500,000 (8,500,000) 136,103 70,368 4708 (SD) various 2014 4,350,000 (4,350,000) 76,422 42,500 5760(Sungod) various 2022 6,200,000 (2,824,178) 3,375,822 3,688,882 189,100 5761(Sungod) various 2022 2,000,000 (911,025) 1,088,975 1,189,962 61,000 Total Recreation Debt 23,950,000 (19,485,203) 4,464,797 5,167,791 405,468 4854 various 2013 500,000 (500,000) 22,926 12,750 4853 various 2014 1,565,000 (1,565,000) 97,893 49,118 5161 6.97 2014 1,490,500 (1,490,500) 222,388 103,843 5162 6.97 2014 308,000 (308,000) 45,955 21,458 4583 various 2015 2,000,000 (2,000,000) 44,778 16,335 5326 6.97 2016 770,000 (601,739) 168,261 219,093 53,807 5417 various 2017 1,300,000 (969,712) 330,288 413,908 73,778 5527 5.55 2018 235,000 (153,359) 81,641 95,712 10,927 6016 5.49 2023 1,000,000 (1,000,000) 666,528 27,456 Total Drainage Debt 9,168,500 (8,588,310) 580,190 1,829,181 369,472 5166 7.17 2015 165,000 (165,000) 36,056 5,916 5324 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5416 6.99 2016 100,000 (78,147) 21,853 28,453 6,988 Total Sewer Debt: 815,000 (672,961) 142,039 221,004 51,338 4579 various 2013 440,000 (440,000) 14,520 8,076 4580 various 2013 302,500 (302,500) 5,923 3,293 4737 various 2013 595,000 (595,000) 11,081 6,161 4856 8.50 2013 535,000 (535,000) 40,886 22,738 5006 various 2014 1,771,000 (1,771,000) 115,036 53,716 5163 7.17 2015 731,500 (731,500) 159,848 26,224 5164 7.17 2015 1,376,000 (1,376,000) 300,684 49,330 5165 various 2016 616,000 (568,800) 47,200 148,868 29,434 5319 6.99 2016 300,000 (234,444) 65,556 85,360 20,964 5320 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5322 6.99 2016 401,500 (313,764) 87,736 114,241 28,057 5414 various 2016 1,100,000 (820,018) 279,982 350,713 62,240 5413 various 2017 450,000 (335,162) 114,838 143,759 25,351 5415 various 2017 550,000 (411,825) 138,175 173,628 31,790 5526 5.55 2018 1,070,000 (698,272) 371,728 435,798 49,755 Total Water Debt 10,788,500 (9,563,099) 1,225,401 2,256,840 455,563 Accrued interest adjustment at December 31, 2013 (138,180) Total Long Term Debt $ 44,722,000 $ (38,309,573) $ 6,412,427 $ 9,474,816 $ 1,143,661

The Corporation of Delta • 2014 Annual Report

54


Notes toTO the Financial Statements the 31,2013 2013 NOTES THE FINANCIAL STATEMENTSfor FOR THEYear YEAREnded ENDEDDecember DECEMBER 31, 11. Long Term Debt (continued) The following amounts are principal, sinking fund and interest payable over the next five years: 2014 2015 2016 Water $ 744,589 $ 577,662 $ 411,935 $ Sewer 81,901 75,985 65,080 Drainage 438,076 214,833 208,224 Parks, Recreation and Culture 538,054 498,089 498,089 Total $ 1,802,620 $ 1,366,569 $ 1,183,328 $

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

2018 57,237 12,571 498,089 567,897

2013 189,550 587,510 777,060 $

2012 226,554 498,184 724,738

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

13. 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, 2013: 2013 2012 Accrued benefit obligation, beginning of year $ 6,408,192 $ 6,414,610 Service cost 312,717 325,063 Interest cost 280,922 282,642 Benefit payments (643,669) (592,393) Amortization of net actuarial losses (21,730) Accrued benefit obligation, end of year $ 6,358,162 $ 6,408,192 An actuarial valuation of the accrued benefits was performed to determine the Corporation's accrued benefit obligation as at December 31, 2013. Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:

Discount rates Expected compensation increases

2013 4.5% 1.75%-2.6%

2012 4.5% 1.75%-2.6%

14. Taxation Revenue Taxes collected General Taxation & Debt Levy Collections for Other Authorities Special Assessments Payments in Lieu Utilities and Ports Compensation Other Taxes Less: transfer to Province of BC - School Taxes Greater Vancouver Regional Distrist BC Assessment Authority Greater Vancouver Transporation Authority Total Other Taxes Taxation Revenue General Taxation & Debt Levy

The Corporation of Delta • 2014 Annual Report

2013 $ 107,551,897 $ 71,326,532 793,658 3,250,640 681,379 4,361,294 187,965,400 (54,863,114) (1,811,392) (1,932,270) (12,719,756) (71,326,532) $ 116,638,868 $

2012 104,340,278 67,044,987 1,003,824 3,161,565 679,252 4,325,803 180,555,709 (51,017,302) (1,641,238) (1,862,150) (12,524,297) (67,044,987) 113,510,722

55


Notes toTO the Financial Statements the 31,2013 2013 NOTES THE FINANCIAL STATEMENTSfor FOR THEYear YEAREnded ENDEDDecember DECEMBER 31, 15. Tangible Capital Assets Balance December 31 2012 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

Additions

$

Disposals

Balance December 31 2013

204,828,174 $ 8,139,438 $ 87,912,199 7,625,119 20,732,686 2,929,910 8,777,971 238,836 15,889,274 2,070,493 109,940,239 5,624,448 88,493,166 6,568,431 27,362,353 4,193,981 189,841,572 1,593,212 283,182,379 8,041,567 79,574 10,467,275 288,115 $ 1,047,506,854 $ 47,313,550 $

(3,204,114) $ 209,763,498 (126,615) 95,410,703 (1,208,015) 22,454,581 9,016,807 (21,688) 17,938,079 (479,800) 115,084,887 (326,530) 94,735,067 (1,239,496) 30,316,838 (2,721) 191,432,063 (1,996,321) 289,227,625 79,574 (133,287) 10,622,103 (8,738,587) $ 1,086,081,825

$

32,210,711 $ 2,335,758 $ 13,028,604 1,497,899 5,246,488 633,351 8,813,341 700,460 35,598,464 1,614,516 39,690,303 1,440,291 13,602,036 2,130,316 65,805,142 2,477,650 135,896,769 6,814,036 79,574 349,971,432 $ 19,644,277 $

(73,138) $ (1,192,782) (18,504) (273,554) (239,808) (1,239,496) (1,602) (1,418,395) (4,457,279) $

34,473,331 13,333,721 5,879,839 9,495,297 36,939,426 40,890,786 14,492,856 68,281,190 141,292,410 79,574 365,158,430

204,828,166 $ 8,139,438 $ 55,701,488 5,289,361 7,704,082 1,432,011 3,531,483 (394,515) 7,075,933 1,370,033 74,341,775 4,009,932 48,802,863 5,128,140 13,760,317 2,063,665 124,036,430 (884,438) 147,285,610 1,227,531 10,467,275 288,115 697,535,422 $ 27,669,273 $

(3,204,114) $ (53,477) (15,233) (3,184) (206,246) (86,722) (1,119) (577,926) (133,287) (4,281,308) $

209,763,490 60,937,372 9,120,860 3,136,968 8,442,782 78,145,461 53,844,281 15,823,982 123,150,873 147,935,215 10,622,103 720,923,387

$

$

$

The Corporation of Delta • 2014 Annual Report

56


NOTES THE FINANCIAL STATEMENTSfor FOR THEYear YEAREnded ENDEDDecember DECEMBER 31, Notes toTO the Financial Statements the 31,2013 2013 16. Accumulated Surplus 2013

Equity in Tangible Capital Assets

2012

$ 714,050,960 $

687,565,606

Unappropriated Surplus General Water Sewer Solid Waste Total Unappropriated Surplus

17,585,612 3,705,609 4,744,170 3,298,738 29,334,129

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

Statutory Reserves Capital Projects Equipment Replacement Ladner Parking Parks & Public Lands Tax Sale Total Statutory Reserves

91,185 9,924,929 252,399 1,616,529 127,611 12,012,653

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

Non-Statutory Reserves Boundary Bay Airport Improvements Capital Works Financing Fund Designated Capital (Work in Progress) Drainage & Irrigation Elections Emergency Environment Habitat Insurance Landfill Landscaping Other Payroll Benefits & Allowances Recreation Recycling/Solid Waste Road Restoration Sewer Water Total Non-Statutory Reserves

2,909,425 13,482,437 29,574,571 2,554,936 140,000 500,000 591,163 63,200 3,520,000 628,108 644,826 1,974,993 3,517,565 2,395,226 716,220 3,851,461 9,675,303 11,581,421 88,320,855

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

100,333,508

93,926,975

$ 843,718,597 $

806,986,982

Total Reserves Total Accumulated Surplus

The Corporation of Delta • 2014 Annual Report

57


NOTEStoTOthe THEFinancial FINANCIALStatements STATEMENTSfor FORthe THEYear YEAREnded ENDED December DECEMBER 31, Notes 31,2013 2013 17. 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

$

$

2013 18,175 $ 881,539 12,546,080 13,445,794 $

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

18. 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 179,000 active members and approximately 71,000 retired members. Active members include approximately 1,805 contributors from the Corporation of Delta. The most recent valuation as at December 31, 2012 indicated an unfunded liability of $1,370 million for basic pension benefits. The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan record accrued liabilities and accrued assets for the Plan in aggregate with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The Corporation of Delta paid $8,517,303 (2012 - $8,373,689) for employer contributions to the pension plan in fiscal 2013, while employees contributed $7,146,290 (2012 - $7,007,495) to the plan in fiscal 2013. 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 insurance reserve (Note 16). 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, 2013 the demand notes total $588,250 (2012 - $1,176,351).

The Corporation of Delta • 2014 Annual Report

58


Notes the 31,2013 2013 NOTEStoTO THEFinancial FINANCIALStatements STATEMENTSfor FORthe THEYear YEAREnded ENDED December DECEMBER 31, 19. 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 • 2014 Annual Report

59


The Corporation of Delta • 2014 Annual Report

60

1,210,238

MFA Surplus Distribution

Wages, Salaries & Benefits

Excess of Revenues over Expenses

Total Expenses

Amortization of Tangible Capital Assets (Note 15)

$ 25,626,563 $

3,037,179 23,482,550

-

(3,989,779)

Municipal Equipment Charges

Interest Charges

2,221,552

-

Other

Regional District Charges

8,804

310,405

Utilities

Garbage & Recycling

3,190,569

Library

79,168

3,199,514

Leases and Rentals

1,054,082

Services

579,039

Repairs & Maintenance

Materials & Supplies

13,792,017

1,036,245 49,109,113

2,578,738

Landfill Royalties

Other (Schedule 5)

2,623,500

Development Cost Charges (Note 9)

1,294,686

1,596,529

Actuarial Earnings on Debt

10,055,199

2,786,955

Investment Income

Contributed Tangible Capital Assets

3,737,483

Contributions

Gain on Disposal of Capital Assets

3,031,149

Licenses, Permits, Fees and Penalties (Schedule 4)

20,536 1,980,068

Other Grants (Schedule 2)

Sale of Services (Schedule 3)

890,419

Total Revenue

Protective Services

Engineering, Public Works & Transportation

1,054,319 $

827,082 56,470,672

-

1,577,060

559,977

-

8,440

393,950

-

609,601

732,421

329,298

2,095,188

49,337,655

104,396 57,524,991

-

-

-

-

-

-

-

42,005

181,443

1,981,804

13,456

1,971,887

676,033 $

11,255,445 30,594,156

369,473

(1,010,607)

560,866

-

8,786

1,279,297

-

874,171

791,726

1,937,620

3,165,229

11,362,150

258,493 31,270,189

-

-

-

-

-

-

-

1,738,830

736,520

4,525,156

300,658

746,532

$ 16,267,368 $ 53,230,000 $ 22,964,000 $

Government Transfers (Schedule 1)

Taxation and Grants in Lieu (Note 14)

For the Year ended December 31, 2013

General Government

Parks, Recreation & Culture

1,389,594 $

4,755,376

-

144,330

31,970

-

-

12,647

-

1,987

54,130

36,404

52,005

4,421,903

6,144,970

-

-

-

-

-

-

-

17,651

2,388,469

33,850

-

-

391,683 $

970,847 28,382,331

267,288

1,587,706

731,425

-

4,758

1,922,834

-

297,721

590,534

1,335,274

1,725,500

18,948,444

639,006 28,774,014

-

-

-

-

-

-

-

485,776

1,444

7,700,035

104,753

-

160,236 $

5,737,366

-

127,325

2,646

-

4,975,574

2,741

-

161

78,410

927

49,797

499,785

43,180 5,897,602

-

-

-

-

-

-

-

2,434

2,796

5,208,134

11,558

-

629,500 $

Environmental Health/Solid Waste

3,705,000 $ 19,843,000 $

Community Planning

Note 20 - Segmented Information

NOTE 20 - SEGMENTED INFORMATION

- $

- $

450,961

3,608,838

- $ 116,638,868

Total

1,294,686

1,210,238

2,578,738

2,623,500

1,596,529

2,786,955

7,233,276

6,350,805

19,644,277 183,337,823

1,143,662

1,091,454

4,164,649

21,326,413

5,010,757

4,149,689

3,190,569

2,424,831

5,866,541

5,067,863

8,597,381

101,659,737

7,433,187 $ 36,731,615

3,553,724 33,915,372

506,901

2,655,419

56,213

21,326,413

4,395

227,815

-

562,022

419,806

374,258

930,623

3,297,783

- $ 2,081,320 41,348,559 220,069,438

- $ 10,055,199

- $

- $

- $

- $

- $

- $

1,209,097 $

8,984 $

40,130,478 $ 61,559,525

Utilities


The Corporation of Delta • 2014 Annual Report

61

799,696

Excess of Revenue over Expenses

Total Expenses

Amortization of Tangible Capital Assets

$ 13,023,686 $

2,628,668 21,735,829

(4,350,882)

Municipal Equipment Charges

Interest Charges

2,611,093

Other

Regional District Charges

10,198

299,976

Garbage & Recycling

3,108,143

Utilities

44,212

Library

Leases and Rentals

3,153,603

Repairs & Maintenance

Services

480,341

12,950,781

1,437,646 34,759,515

-

3,558,655

84,586

Materials & Supplies

Wages, Salaries & Benefits

Total Revenue

Other (Schedule 5)

Contributed Tangible Capital Assets

Gain on Disposal of Capital Assets

MFA Surplus Distribution

2,786,610

500,000

Development Cost Charges (Note 9)

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)

35,573 1,870,044

Other Grants (Schedule 2)

Sale of Services (Schedule 3)

16,354

Landfill Royalties

Protective Services

Engineering, Public Works & Transportation

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

43,718

1,956,238

2,375,396 $

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 32,468,241

1,239,000

-

-

310,000

-

-

92,142

708,358

3,610,467

1,028,471

3,145,751

$ 15,875,222 $ 51,611,000 $ 22,046,500 $

Government Transfers (Schedule 1)

Taxation and Grants in Lieu (Note 14)

For the Year ended December 31, 2012

General Government

Parks, Recreation & Culture

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

-

-

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

2,937,000 $ 20,426,500 $

Community Planning

Note 20 - Segmented Information

NOTE 20 - SEGMENTED INFORMATION

Total

-

-

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

7,411,809 $ 25,530,691

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

4,509

59,739,241

1,209,797

5,118,343

- $ 113,510,722

39,252,513

Utilities


Supplementary Information For the years ended December 31

2013 Actual

2012 Actual

426,044 $ 21,674 2,510,443 511,690 138,987 3,608,838 $

1,303,513 10,422 1,874,000 1,661,999 128,409 140,000 5,118,343

300,658 $ 150,303 450,961 $

1,027,097 10,000 172,700 1,209,797

Schedule 1 - Revenue from Government Transfers Federal Transportation Grants Federal Other Grants Provincial JEPP Grants Provincial Traffic Fine Provincial Transportation Grants Provincial Other Grants Regional Transporation Grants

$

$

Schedule 2 - Other Grants Other Transporation Grants Drainage Grants Other Grants

$

$

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

$ 25,698,634 $ 25,429,376 14,385,220 13,777,467 5,210,631 5,217,939 7,653,717 7,453,831 7,857,463 7,154,644 753,860 705,984 $ 61,559,525 $ 59,739,241

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

$

$

1,175,273 $ 287,750 1,944,169 555,600 203,787 982,499 1,201,727 6,350,805 $

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

1,382,945 $ 89,143 170,336 43,180 395,716 2,081,320 $

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

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

$

$ The Corporation of Delta • 2014 Annual Report

62


The Corporation of Delta • 2014 Annual Report

63

Unappropriated Surplus, end of year

Unappropriated Surplus, beginning of year

Change in Equity in Tangible Capital Assets Tangible Capital Assets Acquired (Note 15) Amortization of Tangible Capital Assets (Note 15) Gain on Disposal of Tangible Capital Assets Proceeds on Disposal of Tangible Capital Assets Actuarial Earning on Debt Debt payments Increase in Investment in Tangible Capital Assets Decrease (increase) in Reserves Net increase (decrease) operating surplus

Excess of Revenues over 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

Expenses

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)

Government Transfers (Schedule 1) Other Grants (Schedule 2)

Taxation and Grants in Lieu

Revenues

For the year ended December 31, 2013 $

(89,693,000) 21,000,000 (1,466,500) (70,159,500) 46,450,000 -

26,516,000 57,383,000 31,361,500 32,769,000 6,025,500 5,237,000 28,366,000 187,658,000 23,709,500

60,082,000 4,718,000 4,156,500 2,050,000 7,841,000 2,850,000 1,055,000 2,250,000 1,734,000 211,367,500

$

117,501,500 $ 7,129,500

Budget

17,585,612

13,904,971

(39,296,551) 19,644,277 (1,294,686) 5,575,995 (778,828) (1,208,157) (17,357,950) (3,793,371) 3,680,641

23,482,550 56,470,672 30,594,156 3,553,723 581,094 4,755,376 28,382,331 147,819,902 24,831,962

$

116,638,868 $ 3,608,838 450,961 16,220,913 6,341,821 7,231,401 2,786,955 778,828 2,623,500 2,578,738 1,210,238 1,294,686 8,847,977 2,038,140 172,651,864

General

3,705,609

3,590,756

(3,992,537) (763,383) (268,055) (5,023,975) (2,246,342) 114,853

4,744,170

4,794,978

(4,024,462) (54,318) (24,648) (4,103,428) (366,821) (50,808)

10,862,494 4,419,441

19,499,155 7,385,170

15,281,935

26,884,325

10,862,494

842,397

364,825

19,499,155

54,318

763,383 -

$

- $

14,385,220 -

$

- $

Sewer

25,745,258 8,984 1,875

Water

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

3,298,738

3,203,696

95,042

-

-

-

5,156,272 95,042

5,156,272

43,180 5,251,314

$

- $

5,208,134 -

Solid Waste

29,334,129

25,494,401

(47,313,550) 19,644,277 (1,294,686) 5,575,995 (1,596,529) (1,500,860) (26,485,353) (6,406,534) 3,839,728

23,482,550 56,470,672 30,594,156 33,915,372 5,737,366 4,755,376 28,382,331 183,337,823 36,731,615

116,638,868 3,608,838 450,961 61,559,525 6,350,805 7,233,276 2,786,955 1,596,529 2,623,500 2,578,738 1,210,238 1,294,686 10,055,199 2,081,320 220,069,438

Total


Permissive Tax Exemptions Organization Augustinian Monastery of British Columbia BC Conference of Mennonite Brethren Churches (Cedar Park Church) BC Conference of Mennonite Brethren Churches (New Hope Christian Church) BC Waterfowl Society Benediction Lutheran Church Boys and Girls Clubs of South Coast BC (Errol Wintemute) Boys and Girls Clubs of South Coast BC (Hillside) Canadian Wildlife Service Catholic Independent Schools of Vancouver Archdiocese (Immaculate Conception School) Centre for Child Development of the Lower Mainland Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church) Columbus Charities Association (Columbus Lodge ) Congregation of the Ladner United Church of Canada Congregation of Trinity Evangelical Lutheran Church (Trinity Lutheran Church) 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 Museum and Archives Society Delta Museum and Archives Society Delta Museum and Archives Society Delta Museum and Archives Society Delta Pentecostal Tabernacle Delta Pentecostal Tabernacle Deltassist Family and Community Services Dogwood Holdings Society Dogwood Holdings Society Dogwood Holdings Society East Delta United Church (St. Stephen's United Church) Evangelical Free Church of North Delta Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) Gateway Autism Foundation Kinsmen Club of Ladner / Tsawwassen KinVillage Association 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 Regular Baptist Church of Ladner BC (Ladner Baptist Church) Lighthouse Harbour Ministries McKee Athletic Association (East Delta Hall) Nature Trust of British Columbia Nature Trust of British Columbia Navy League of Canada Navy League of Canada Nordel Fellowship Baptist Church

The Corporation of Delta • 2014 Annual Report

Address 3890 Arthur Dr 5300 - 44th Ave 11838 - 88th Ave 5191 Robertson Rd 5575 - 6th Ave 4727 Arthur Dr 11339 - 84th Ave Waterlot 8843 - 119th St 11405 - 84th Ave 6897 - 120th St 4965 - 12th Ave 8850 - 118A St 4960 - 48th Ave 11040 River Rd 6201 - 60th Ave 4789 - 53rd St 4680 Clarence Taylor Cres 1521 - 56th St 4816 Delta St 4824 Delta St 5425 Ladner Trunk Rd 4450 Clarence Taylor Cres 4858 Delta St 4910 Delta St 4914 Delta St 4918 Delta St 7696 - 112th St 77th Ave (No Access) 9067 - 120 St 4590 - 51st St 4603 Evergreen Lane 4649 Evergreen Lane 9696 Trunk Rd 11300 - 84th Ave 6749 - 120th St 4812 Georgia St 5050 - 47th Ave 5430 - 10th Ave 4594 - 54A St 4467 Savoy St 4473 Savoy St 4481 Savoy St 4979 - 44A Ave 5128 - 47th Ave 5624 Ladner Trunk Rd 9551 Gunderson Rd 10379 Ladner Trunk Rd Harlock Island Riparian Habitat Area 505 Annacis Pky Access to Annacis Island 7940 - 118th St

Total Delta Taxes 186 26,896 16,790 30,005 13,966 21,566 12,276 3,272 43,547 1,581 5,634 14,811 9,632 7,044 7,421 8,468 55,334 35,607 11,523 6,408 10,381 6,929 6,365 4,977 1,418 1,474 3,139 17,879 63 38,447 1,700 20,082 8,531 5,215 12,734 20,024 3,681 4,724 7,888 19,964 1,693 1,693 3,906 9,145 7,090 15,241 4,353 14,630 272 7,764 2,294 3,771 10,445

64


Permissive Tax Exemptions Organization North Delta Community Police Station North Delta Potters Guild Parish of St. Cuthbert (St. Cuthbert's Anglican Church) Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) Reach Child and Youth Development Society (Developmental Preschool North) Reach Child and Youth Development Society (North Delta Play and Learn Centre) Roman Catholic Archbishop of Vancouver (Immaculate Conception Church) Roman Catholic Archbishop of Vancouver (Sacred Heart Church & School) Royal Heights Baptist Church Saviour Lutheran Church Society Scott Congregation of Jehovah's Witnesses Sidekick Players Club Sources Community Resources Society Sources Community Resources Society (Chestnut House) South Delta Baptist Church South Delta Baptist Church South Delta Library South Delta Little House Society Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) Synod of the Diocese of New Westminster (St. David's Anglican Church) Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) The Royal Canadian Legion (Delta Branch No. 61) Then India Sanmarga Ikya Sangam Educational and Cultural Society Trustees of the Congregation of Crossroads United Church (Crossroads United Church) Tsawwassen Congregation of Jehovah's Witnesses Tsawwassen Independent School Society (Southpointe Academy) Tsawwassen Tennis Club Tsawwassen United Church Tunnel Town Curling Club Watershed Artworks Society

The Corporation of Delta • 2014 Annual Report

Address 7033 / 7081 - 120th St 11425 - 84th Ave 11601 - 82nd Ave 5545 Ladner Trunk Rd 10921- 82 Ave 11425 - 84th Ave 8840 - 119th St 3900 Arthur Dr 11706 - 96th Ave 4737 - 57th St 11955 - 90th Ave 1172 - 56th St 4807 Georgia St 4576 - 55B St 1880 56th St 1988 56th St 1321A - 56th Ave 5061 - 12th Ave 1115 - 51A St 1115 - 51A St 4735 Arthur Dr 4896 Delta St 9326 - 116th St 7655 - 120th St 705 - 53rd St 1900 - 56th St 286 English Bluff Rd 683 - 53rd St 1720 - 56th St 11425 - 84th Ave

Total Delta Taxes 2,007 5,627 18,284 14,543 1,535 4,491 76,138 64,907 22,536 10,641 22,267 2,203 5,029 2,087 4,379 79,629 12,865 8,776 5,879 43,214 6,452 5,492 13,889 26,056 5,993 168,338 7,411 18,143 9,031 792 1,278,511

65


599&

animals admitted to Delta Community Animal Shelter last year

318

animals adopted

Support DCAS and Like us on Facebook! www.facebook.com/DeltaAnimalShelter


Photo Credits: Marlene Graham Earth Day Photography Contest Participants

The Corporation of Delta 4500 Clarence Taylor Crescent Delta, B.C. V4K 3E2 t: 604-946-4141 f: 604-946-3390 www.delta.ca


The Corporation of Delta 2014 Annual Report  
Read more
Read more
Similar to
Popular now
Just for you