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The Corporation of Delta 2015 Annual Report


“With our commitment to no new borrowing, we continue to stay on track for a debt-free Delta by the end of this Council’s term.” — Mayor Lois E. Jackson

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The Corporation of Delta  2015 Annual Report


Table of Contents Mayor's Message..............................................................................................................................................

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Chief Administrative Officer's Report..........................................................................................................

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Our Mission........................................................................................................................................................

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Delta Municipal Council...................................................................................................................................

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About Delta.......................................................................................................................................................

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Delta in Numbers..............................................................................................................................................

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2015 Departmental Objectives.......................................................................................................................

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Organizational Structure................................................................................................................................

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Department Overviews...................................................................................................................................

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  Office of the Chief Administrative Officer...................................................................................................

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  Human Resources & Corporate Planning...................................................................................................... 18   Legal Services.................................................................................................................................................

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  Property Use & Compliance........................................................................................................................... 22   Climate Action & Environment......................................................................................................................

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  Office of the Municipal Clerk........................................................................................................................

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  Community Planning & Development..........................................................................................................

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  Engineering....................................................................................................................................................

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  Finance............................................................................................................................................................

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  Parks, Recreation & Culture..........................................................................................................................

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  Fire & Emergency Services............................................................................................................................

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  Fire & Emergency Services: Corporate Emergency Programs...................................................................

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  Delta Police....................................................................................................................................................

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2014 Audited Financial Statements..............................................................................................................

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  Treasurer's Report.........................................................................................................................................

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  Independent Auditor's Report.....................................................................................................................

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  Consolidated Statement of Financial Position............................................................................................

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  Consolidated Statement of Operations......................................................................................................

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  Consolidated Statement of Net Financial Assets.......................................................................................

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  Consolidated Statement of Cash Flows.......................................................................................................

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  Notes to the Consolidated Financial Statements.......................................................................................

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  Segmented Information – 2014....................................................................................................................

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  Segmented Information – 2013....................................................................................................................

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  Supplementary Information.........................................................................................................................

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  Permissive Tax Exemptions – 2014...............................................................................................................

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Heritage Banner Design Contest Winners..................................................................................................

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Earth Day Photo Contest Winner..................................................................................................................

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The Corporation of Delta  2015 Annual Report

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Mayor’s Message On behalf of Council, I am pleased to present the 2015 Annual Report for the Corporation of Delta. Elected in November 2014, your newly chosen Delta Council will hold a four-year term of office for the first time ever. The extra year provides an opportunity to further plan, consult and implement our long-term corporate and financial goals. With our commitment to no new borrowing, we continue to stay on track for a debt-free Delta by the end of this Council’s term— our general debt will be down to $900,000 by the close of 2015. However, our financial prudence does not come at the expense of projects and infrastructure improvements. In 2014, we invested in a number of initiatives to enhance community services. The Neighbourhood Road Improvements Plan has improved Delta’s roadways and landscapes with the completion of 13 new projects this year; 18 more are slated for 2015, with nearly 30 projects completed since the program’s introduction in 2012. We recognize that Delta’s recreation spaces are an integral component to the well-being of our community and we are dedicated to providing top-notch facilities. Renovations to the Ladner Leisure Centre were completed this year, and scheduled to be completed in fall 2015, the North Delta Recreation Centre expansion will rejuvenate North Delta’s social heart. The Ladner Sport Field Enhancement Project reached major milestones with the opening of the new baseball diamond at Cromie Park and the new synthetic turf field at Dugald Morrison Park in 2014. The addition of the field house at Dugald Morrison Park and updates to Hawthorne Park are expected to be complete in 2015. Transportation remains a significant focus in our municipality. We are working with our partners in senior levels of government on transportation upgrades related to key projects, including the George Massey Tunnel Replacement Project, to ensure our community receives fair value for our tax dollars. As always, investment in public safety is an absolute priority for this Council and we are committed to achieving the highest quality of training to ensure the most effective emergency response in our community. With the successful procurement of Neil Dubord as the new Chief Constable for Delta Police, I am certain he will continue to enforce our “no call too small” mandate and our distinction as one of the safest communities in Canada. Moving forward into 2015, I look forward to the fulfillment of exciting projects and beneficial services for our municipality, all completed due to responsible economic management and investment of your tax contributions. I consider myself very fortunate to continue serving you as we work together to make Delta a great place to live, work and play. Yours truly,

Lois E. Jackson Mayor

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The Corporation of Delta  2015 Annual Report


Chief Administrative Officer’s Report As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report satisfies 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 in 2014. As we worked to enhance Delta through improved infrastructure and important community services this last year, know that we did so using diligent “pay-as-you-go” funding and fiscally responsible practices. Our no new borrowing policy and strong financial position allows us to hold a healthy contingency in preparedness for unforeseen issues and effectively invest your contributions into projects and services for you. You can read more about our 2014 project achievements in the coming pages, and as you do, note that an underlying focus of all of our efforts in 2014 was community engagement. With the launch of the refreshed Delta.ca website last year, we have seen a 123% increase in web usage and our social media engagement steadily grows. We realize that not everyone uses social media, and to expand our reach, we recently created the Delta Community Update, a monthly online newsletter delivered straight to your email inbox. Further building on that reach, this spring we hosted three #TalkDelta Municipal Open Houses to provide the community the opportunity to meet the people behind their local government and ask questions about important municipal initiatives in person. Going forward, our hope is that community engagement will continue to strengthen, ensuring you, the public, a voice in the governing of your municipality. As you read this report, please recognize that the 2014 achievements are a result of the leadership, dedication and teamwork that exists between all 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 support that it has been a successful year. Of course, none of our achievements would be possible without the unswerving leadership of Mayor Lois E. Jackson and Delta Council. Thank you especially to all of the citizens that make it a pleasure for us to serve you each and every day.

George V. Harvie Chief Administrative Officer

The Corporation of Delta  2015 Annual Report

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Our Mission

To provide a healthy workplace and foster a safe, vibrant, sustainable community through excellence in municipal services honouring culture, heritage and the environment.

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The Corporation of Delta  2015 Annual Report


Delta Municipal Council

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

The Corporation of Delta  2015 Annual Report

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About Delta 3 communities

Tsawwassen  Ladner  North Delta Area

180 4

bordered by 3 bodies of water

square kilometres

Burns Bog

Fraser River Boundary Bay Straight of Georgia

community gardens

6,120 acres of protected wetlands

Incorporated

 1879  protected by

Boundary Bay Airport

more than 170 sworn Delta Police Officers &

13th busiest in Canada

170 Delta Fire & Emergency Services Firefighters

connected by 17 indoor recreation facilities & over 75 beautiful parks

protected from flooding by

67 km of dikes and seawall

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70 km of provincial highway within the municipality Approximately

7,703 hectares of active farmland

100,000 residents

The Corporation of Delta  2015 Annual Report


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 and businesses, as well as 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 road-side 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 businesses, shops, restaurants, arts and culture. 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, recreation centres, and Delta’s biggest park, Watershed Park, North Delta is a key recreational destination.

The Corporation of Delta  2015 Annual Report

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Delta in Numbers Delta’s Assessed Value for the Year 2014 Residential 17,721,237,234 80.15%

Business 2,483,655,202 11.23%

Major industrial 233,802,900 1.06%

Farm 43,015,458 0.19%

Total Assessed Value & Municipality Comparison Municipalities

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Light industrial 1,566,987,000 7.09%

Recreational 36,569,500 0.17%

Utility 23,976,487 0.11%

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

Total General Purposes Assessed Value

Vancouver

221,876,115,199

Surrey

85,162,486,975

Burnaby

57,245,848,837

Richmond

55,835,696,433

West Vancouver

30,443,074,848

Coquitlam

27,666,703,005

District of North Vancouver

26,371,973,072

Langley Township

23,332,522,594

Delta

22,109,243,781

City of North Vancouver

13,554,718,132

Maple Ridge

12,640,147,899

New Westminster

12,222,579,830

Port Coquitlam

10,154,119,833

Port Moody

6,996,866,818

White Rock

5,377,124,884

Langley City

4,237,543,684

Pitt Meadows

3,047,136,530

Bowen Island

1,458,015,441

Anmore

835,038,811

Lions Bay

541,045,600

Belcarra

415,730,400

Delta 180.11 sq km

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

Delta 35,781

The Corporation of Delta  2015 Annual Report


Population Growth 2006 – 2011

Total

2011

2006

% Growth

99,863

96,635

3.3%

Population Growth In Neighbouring Communities Community

2011

2006

% Growth

Richmond

190,473

174,461

9.2%

New Westminster

65,976

58,549

12.7%

468,251

394,976

18.6%

2,313,328

2,116,581

9.3%

Surrey Total for Greater Vancouver

Average Delta Residential Taxes & Utilities

Property Tax Allocation

$5,000 $4,500 $4,000 $3,500

$3,769

$3,921

$4,049

$4,143

School $984

$4,213 Municipal $2,015

$3,000 $2,500

Utilities $960

$2,000 $1,500 $1,000

Regional $33

$500 $0

2010

2011

2012

2013

The Corporation of Delta  2015 Annual Report

Other $221

2014

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2015 Departmental Objectives Department Office of the Chief Administrative Officer

Human Resources & Corporate Planning

Objectives

Measures

»» Ensure Council direction is carried out »» Provide top quality, fiscally

»» Complete all Council motions,

directives and resolutions in a timely manner

responsible services to Delta residents and businesses

»» Oversee department responsibilities:

»» Human Resources: fulfill employer’s

»» Manage policies, recruitment,

strategic objectives

»» Corporate Planning: provide

corporate services to Council, staff and residents

annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff employee training, professional development, labour relations, claims management, occupational health and safety

»» Corporate Planning: provide corporate services to Council, staff and residents

Legal Services

»» Provide Council and staff with timely, accurate and practical legal advice

»» Protect Delta’s interests, and identify,

»» Provide cost-effective legal advice,

gather lease payments and revenue, ensure claims are limited and resolved efficiently

minimize and manage risk in a costeffective manner

»» Oversee a program of risk control

Property Use & Compliance

»» Provide proactive and reactive

»» Both proactively and in response to

Climate Action & Environment

»» Coordinate and implement corporate

»» Reduce levels of corporate

property use compliance through public awareness, enforcement, registration and inspections

measures through policies, procedures and risk-financing arrangements calls for service enforce Delta’s bylaws, manage the Secondary Suite Program, issue Soil Deposit and Removal permits, and administer business licensing

and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment

»» Protect eco-system services through

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

education, bylaw enforcement and development

Office of the Municipal Clerk

»» Provide administrative and support

»» Coordinate Council and committee

Community Planning & Development

»» Support Council to establish a vision,

»» Prepare and adhere to the Official

services to facilitate the democratic decision-making process

policies and plans for future growth and development

»» Provide the public timely and efficient services for all forms of applications, permits, inquiries and concerns

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meetings, process bylaws, agreements and correspondence, and oversee the election process Community Plan

»» Coordinate applications, zonings,

permits, land use issues, building and permit inspections, and technical queries in a timely manner

The Corporation of Delta  2015 Annual Report


Department Engineering

Objectives

Measures

»» Administer sustainable planning

»» Feedback received from the

and management of corporate infrastructure through replacement, renewal and maintenance programs

community

»» Completion of annual work plans

»» Ensure efficient and effective delivery of services to Delta residents and businesses through annual work plans

Finance

»» Develop and implement strategic

plans consistent with corporate goals

»» Comply with legislative requirements

»» Develop and oversee the five-year

financial plan through the business plan workshop and budget process

»» Prepare annual audited financial statements

»» Meet statutory requirements for

payroll, purchasing, value added taxes and PSAB financial reporting

Parks, Recreation & Culture

»» Create a vibrant, healthy and

engaged community through people, parks and programs

»» Deliver introductory programs,

and recreational, community, arts and culture, and seniors services in an effective, efficient and affordable manner

»» Ensure programming delivered to

the community is safe, enjoyable and affordable, and promotes healthy living within the community

»» Ensure civic buildings remain in good condition and operate efficiently

»» Maintain and operate corporate buildings and facilities with a high standard of care and safety

»» Facilitate higher level pursuits by

working closely with community groups, clubs and other community service providers

Fire & Emergency Services

»» Maintain the highest level of fire

»» Maintain high quality emergency

»» Plan for future issues, examine needs

»» Enhance Emergency Preparedness in

»» Target high-risk activity, prepare

»» Develop accountable, timely and

protection and emergency services to the community in accordance with the governing legislations, as well as support Council directions to enhance emergency response and preparedness

Delta Police

community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors

The Corporation of Delta  2015 Annual Report

service levels through education, including first responder pre-hospital care training and BCIT Succession Planning Program Delta and develop preliminary plans for a new Training Fire Hall measurable action items associated to our strategic objectives

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Organizational Structure Residents, Property Owners, Businesses

Police Board

Mayor & Council

Advisory Boards (Appointed by Council)

Chief Constable

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Chief Administrative Officer

Fire Chief

Director HR & Corporate Planning

Municipal Solicitor

Director Parks, Recreation & Culture

Director Engineering

Director Finance

Director Community Planning & Development

Manager Property Use & Compliance

Office of the Municipal Clerk

The Corporation of Delta  2015 Annual Report


Department Overviews

The Corporation of Delta  2015 Annual Report

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Office of the Chief Administrative Officer

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The Corporation of Delta  2015 Annual Report


Staff Speak “As part of the Chief Administrative Office, I get to work with every single department at Municipal Hall and be involved in a wide variety of projects, assisting through the planning stage to fruition.”

Brittany Werner

Administrative Secretary to the Chief Administrative Officer

Who We Are 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 Chief Administrative Officer is responsible to Council for the efficient management of the municipal workforce, and for ensuring Council’s direction and policies are carried out. The CAO represents Delta’s interests on regional-wide issues at Metro Vancouver’s Regional Administrators Advisory Council (RAAC), and provides leadership to the Corporation of Delta, overseeing the following areas and departments: • Office of the Municipal Clerk • Community Planning & Development • Corporate Communications • Engineering • Climate Action & Environment • Finance • Fire & Emergency Services • Human Resources & Corporate Planning • Legal Services

The Corporation of Delta  2015 Annual Report

• Parks, Recreation & Culture • Property Use & Compliance Delta Police coordinates with the CAO on service and administrative issues, including budgeting, priority-setting and business planning.

What We’re Proud Of 2014 Achievement Highlights • Represented Delta at Metro Vancouver during the Board’s consideration of an amendment to the Regional Growth Strategy for portions of the Southlands properties in Delta. • Planned Mayor’s Industrial Business Breakfast. • Represented Delta’s position against the Point Roberts Radio Tower Proposal and lobbied, in concert with Tsawwassen citizens. • Oversaw the renewal and execution of seven servicing agreements between Delta and Tsawwassen First Nation, further strengthening relations. • Oversaw improvements to Boundary Bay Airport. • Collaborated with the Provincial and Federal Government for transportation improvements along Delta’s high-traffic volume routes and crossings. • Lobbied and coordinated with the Provincial Government regarding changes to the Police Act and to address community mental health and substance abuse issues. • Brought forward municipal issues and community concerns associated with the Point Roberts radio tower proposal, medical marijuana production facilities in the Agricultural Land Reserve, Proposed Roberts Bank Terminal 2 Project at Deltaport, Fraser Surrey Docks Direct Coal Transfer Facility and Coal Dustfall Monitoring, and Delta Hospital. • Chaired the Major Civic Buildings Committee on key capital projects. • Appointed by Council to represent Council’s interest on the A GP for Me Committee.

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Human Resources & Corporate Planning

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The Corporation of Delta  2015 Annual Report


Staff Speak “Whether employees or members of the public, it’s a great feeling to know that you have helped someone in some small way. I love being part of a team that values hard work and integrity.”

Andrea Peterson Human Resources Associate

Who We Are 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 Corporation of Delta as a whole.

What We Do Human Resources

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.

What We’re Proud Of 2014 Achievement Highlights • Organized the second annual Delta Trades & Technical Career Fair – 75 exhibits and approximately 3,500 attendees. • Completed renewal of seven servicing agreements with Tsawwassen First Nation. • Coordinated Major Civic Buildings Committee. • Finalist for Small Business Roundtable’s Open for Business Award. • Coordinated Boundary Bay Airport Capital Program. • Initiated the coordination of Heritage Hangar restoration at Boundary Bay Airport.

Human Resource Management is the organizational function that deals with and supports employees in the areas of compensation, recruitment and retention, performance management, organizational development, safety, wellness, disability management, benefits and pension counselling, employee motivation, communication, administration, and training and development. We lead a number of joint staff/ union committees including Labour Management, Occupational Health & Safety, and Wellness.

• Drafted amendments to Delta’s Noise Bylaw to improve regulations against audible bird scare devices (blueberry cannons).

Corporate Planning

• Incorporated three Safety Committees – various areas/locations (from one central committee).

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 briefings for UBCM & FCM, meetings with Tsawwassen 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

The Corporation of Delta  2015 Annual Report

• Ongoing Port Metro Vancouver liaison, FVRL liaison, Tourism liaison. • Dredging program substantially complete. • Inland port study complete. • UBCM/FCM coordination. • Achieved Certification of Recognition with WorkSafeBC (COR).

• Supervisor Safety Certificate training (approximately 35 employees) - BCMSA. • Implemented Online Recruitment Tool (HireDesk) for external applicants/candidates. • Negotiated eight-year Collective Agreement with Delta Firefighters (2012 – 2019).

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Legal Services

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The Corporation of Delta  2015 Annual Report


Staff Speak “This year, Legal Services oversaw the completion of the Burns Bog Operating Agreement with Metro Vancouver, which represents a significant step in coordinating the management of Burns Bog, a natural space that is very important to Delta and the Lower Mainland.”

Greg Vanstone Municipal Solicitor

Who We Are 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.

What We Do Legal Services provides legal advice to Council, department heads, and staff on a broad range of issues affecting Delta. This involves reviewing and drafting selected contracts and agreements, coordinating and supervising the provision of legal services by outside law firms in relation to litigation involving Delta, attending mediations of claims, assisting in bylaw enforcement matters, drafting land development documents, and providing seminars to staff. 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  2015 Annual Report

Land Management involves the acquisition and disposition of land for the municipality. We negotiate and draft rights-of-way for municipal services, and negotiate, draft and manage leases and licences of municipal property.

What We’re Proud Of 2014 Achievement Highlights • Oversaw successful defense of nine actions. • Opened and investigated approximately 112 new claims and closed 66 claims. • Negotiation and Acquisition of two CN Railway properties adjacent to the Delta Animal Shelter. • Implemented new process for informing Council of new law suits, trial dates and enforcement actions. • Acquisition of 4158 Arthur Drive. • Assisted Human Resources & Corporate Planning with the successful exchange with Alpha Aviation of land at Boundary Bay Airport. • Established long-term tenure agreement with the Province for Ladner Park and Ladner Sewage Lagoon. • Drafted Covenants to present to Metro Vancouver regarding Southlands application. • Investigated Legal Non-Conforming Use claims of multiple marihuana growing operations. • Burns Bog – finalized long-term Operating Agreement between Delta and Metro Vancouver. • Burns Bog – established licence agreement for Metro Vancouver’s use of 7450 80th Street. • Finalized lease of 4470 Clarence Taylor Crescent with Fraser Health. • Assisted Parks, Recreation & Culture with dozens of leases and licences to user groups at community facilities. • Assisted Engineering to establish dozens of SRWs and numerous road dedications. • Negotiated and finalized E-Comm licence at Stahaken Tower - 1184 Walalee.

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Property Use & Compliance

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The Corporation of Delta  2015 Annual Report


Staff Speak “Bylaws staff play a key role in ensuring all community members (people and animals) are treated fair and we really are here to help.”

Matt Hardman Bylaw Inspector

Who We Are The Property Use & Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licensing, issuing occupancy permits for secondary suites, issuing agricultural soil deposit permits, the summer Parks Patrol Program, operation of the Delta Community Animal Shelter, and the enforcement of Animal Control licensing and regulations.

What We Do The Bylaw Enforcement Section initiates investigations and responds to citizen complaints in order to promote the orderly use of land, the registration and enforcement of the Secondary Suite Program, and the issuing and enforcement of agricultural soil deposits and business licensing. In addition, we provide community outreach and education for our programs. We also provide proactive enforcement of business licences through our annual verification inspections.

What We’re Proud Of 2014 Achievement Highlights Bylaw Enforcement • Soil Deposit Bylaw – New bylaw allowed for increased enforcement and fines for noncompliance. • Parks Patrol Program – reduced vandalism in parks through enforcement and presence. • Business Licensing – Introduction of InterMunicipal Business Licensing. • Secondary Suites – Approximately 1,800 occupancy permits issued, 450 in the process of legalizing and 1,845 identified suites where the owner signed a Statutory Declaration. Animal Control • Animal Expo – over 3,000 visitors to the annual event in Memorial Park. • Facebook – number of regular followers exceeded 5,000. • Approximately 7,900 dog licences issued, and increased animal intake at the shelter.

The Animal Control Division operates the Delta Community Animal Shelter (DCAS), providing excellent support to pets and pet owners in Delta. We are also responsible for issuing dog licences and educating the public to encourage compliance.

The Corporation of Delta  2015 Annual Report

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Climate Action & Environment

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The Corporation of Delta  2015 Annual Report


Staff Speak “With three young daughters, I now more than ever appreciate how fortunate we are to live in a community with clean air and water and amazing natural areas, such as Burns Bog and Boundary Bay. I am grateful for the opportunity to contribute to keeping our municipality a clean and healthy place to live for generations to come.”

Mike Brotherston Manager, Climate Action & Environment

Who We Are

What We’re Proud Of 2014 Achievement Highlights • Achievement of Carbon Neutrality for Corporate Operations. • Initiation of a one-year coal dust monitoring study. • Remediation of the Seven Seas site and obtained a Certificate of Compliance from the Ministry of Environment. • Completed 141 Environmental Business Inspections which resulted in a number of environmental improvements. • Agricultural Climate Change Adaptation project. • Delta’s completion of community Milestones 2 and 3 of the Partners for Climate Protection program.

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

What We Do Climate Action & Environment coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Group. We organize environmental reviews of Delta’s capital works and regular operations, as well as advise other departments and agencies as needed. We represent Delta’s interest on internal and external committees, and environmental review boards and panels. We conduct and participate in environmental assessments and investigate a wide variety of environmental issues as directed by Council. We investigate complaints regarding spills, odours, pest problems, industrial noise and contaminated site issues, and deliver seasonal programs such as mosquito control. We make sure the public and staff are informed through education and outreach.

The Corporation of Delta  2015 Annual Report

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Office of the Municipal Clerk

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The Corporation of Delta  2015 Annual Report


Staff Speak “Seeing the impact the Committee/ Commission volunteers make in shaping Council decisions is always interesting to me — they are essential advocates for our community.”

Barinder Lalli Committee Clerk

Who We Are 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.

What We’re Proud Of 2014 Achievement Highlights • Conducted and administered the 2014 Local Government Elections: • Hiring and training over 250 election day officials • Management of 25 voting locations on General Voting Day, three advance voting locations, 10 mobile voting locations, and mail ballot voting • Managed meetings and prepared the agendas and official minutes for: • 31 Regular Council meetings • 29 Executive Council meetings • 12 Public Hearings • 11 meetings following Public Hearing • 36 Council Workshops • 64 Advisory Committee meetings • Coordinated 45 delegations

What We Do

• Managed correspondence and processed over 4,500 items of external correspondence.

Each clerk within the department is tasked with a specific role; collectively, we provide administrative and clerical support to Council, Delta staff and the public. We prepare Council and Committee meeting agendas, record official minutes, administer and certify bylaws and execute legal documents on behalf of Delta. We coordinate release of information requests, provide general information/research services to Council, staff and the public, and organize placement of corporate advertising. We prepare and conduct all local government elections, by-elections and referenda, as required, in accordance with the Local Government Act. We also organize special events such as the Inaugural Meeting and Volunteer Recognition.

• Processed over 40 access requests under the Freedom of Information and Protection of Privacy Act.

The Corporation of Delta  2015 Annual Report

• Continued development and coordination of Corporate Records Management Program including 44 boxes of records reviewed and processed for destruction and 496 boxes of records reviewed and processed for transfer to offsite storage.

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Community Planning & Development

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The Corporation of Delta  2015 Annual Report


Staff Speak “Each customer service experience is unique and presents continuous opportunity to work with Delta residents on exciting new projects and development that shape the future growth of Delta.”

Candice Dannhauer Application Centre Technician

and recommendations for Council on a variety of policy matters and for a wide-range of development applications. In addition, they review the Official Community Plan and area plans, update the zoning bylaw, conduct agricultural and heritage planning, administer environmental initiatives, and address sustainable community development through planning. This division also represents Delta in regional planning matters.

What We’re Proud Of 2014 Achievement Highlights

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

What We Do The Application Centre provides customer service to the public for building permits and land development approvals, and manages the building and development application process. Development Services issues building permits, conducts building permit inspections and gives advice on building-related matters. They administer municipal engineering requirements necessary to support land development and building permit projects, as well as liaise with the Engineering Department on development and building projects. They ensure that development cost charges and agreements are followed so that new infrastructure meets Delta’s standards. As well, Development Services implements the provincial building code and fire safety regulations, as well as bylaws and policies, through commercial and residential building plan reviews and inspection services.

• Completed a Community Planning & Development Department Strategic Management & Operational Plan. • Facilitated processes and/or permits for major development applications such as Delta Rise, Marina Garden Estates, Southlands, Sunstone and Tsawwassen Springs. • Managed and completed the Ladner Leisure Centre façade/interior improvements. • Procurement for the North Delta Recreation Centre. • Completed building condition assessments for 15 of 79 municipal buildings. • As of September 2014, Delta issued 1,095 permits which represents a construction value of over $240 million and processed over 200 land use and development applications. • Completed the North Delta Area Plan Review. • Implemented process review improvements and application streamlining. • Shifted process from Microfiche to digital documents (Prospero) and introduced E-Plan. • Completed Phase 1 of the Zoning Bylaw Review.

Planning Services undertakes research, analyzes planning information and prepares reports

The Corporation of Delta  2015 Annual Report

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Engineering

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The Corporation of Delta  2015 Annual Report


Staff Speak “Transportation consistently ranks as a top issue of concern for Delta residents. I take pride in working with our team of transportation professionals to tackle these ongoing and emerging issues on a daily basis.”

Hon Yee Transportation Engineer

Who We Are 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, Transportation, and Utilities.

What We Do Administration and Customer Service provides administrative and customer service support; issues permits for hydrant use, road and right-ofway uses, tree cutting, special events and filming. Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services, including topographic pick-up, construction layout and record surveys. Operations provides a range of public works services, including water supply, drainage and diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. Transportation provides planning, management and replacement programs for municipal transportation infrastructure and related transportation facilities. Utilities provides long-range planning, management and replacement programs for the water, sewer and solid waste utilities, and oversees drainage, irrigation, diking, and flood protection.

The Corporation of Delta  2015 Annual Report

What We’re Proud Of 2014 Achievement Highlights Administration • Received and processed approximately 25,000 service related calls, 3,500 BC One Calls, and 2,500 Tree Cutting Permits. • Issued approximately 70 film permits for TV series, movies and commercials shot in Delta. Transportation • Completed 13 Neighbourhood Road Improvement Projects. • Provided review and coordination services related to Provincial highways projects including SFPR, Highway 99 (Matthews Interchange/80 St), Highway 91, and the George Massey Tunnel Replacement Project. Water • Installed approximately 400 water meters for secondary suites and voluntary requests. • Replaced approximately 3.5 km of aging watermain as part of ongoing Neighbourhood Road Improvement Projects. Solid Waste • Presented 16 gardening workshops with over 300 attendees. • Implementation of new public space recycling stations at recreation facilities (in process). Sanitary • Completed a Delta-wide Sanitary Sewer System Hydraulic Capacity study. • Conducted smoke testing of approximately 70 km of sanitary sewer in North Delta. Drainage • Completed the North Delta Ravines Integrated Stormwater Management Plan. • Launched the Adopt-a-Rain Garden program, and installed two new rain gardens at Sungod Recreation Centre and Brooke Elementary.

31


Finance

32

The Corporation of Delta  2015 Annual Report


Staff Speak “Having the opportunity to work on the 2014 United Way campaign was a major highlight for me this year. We raised more than $55,000 and were able to give back to the community that gives so much to us!”

Julie Gray Accounting Clerk

Who We Are 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.

corporate websites, personal computers and printers, central processing infrastructure, datacentre, data/voice networks, telephone systems and security systems.

What We’re Proud Of 2014 Achievement Highlights Budgets & Taxation • Approval of the 2014 Financial Plan four months earlier than the statutory deadline. • Investment portfolio performance kept pace with benchmarks. • Continued with the pay-as-you-go strategy to fund the annual capital program with no new borrowing—general debt to be paid off in 2018 (five years ahead of schedule). • Increased participation in the electronic Home Owner Grant program, MyAccounts, and monthly pre-authorized debit payments. Financial Services • Processed over 33,000 invoices and payments.

What We Do Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, totaling approximately $275 million, as well as manages an investment portfolio which, during the year, may exceed $225 million. Tax rates are determined by this division along with the billing and collection of property taxes, totaling approximately $193 million. Our division is responsible for billing and collection of utilities, totaling approximately $44 million in addition to the invoicing and collection of other corporate revenues. Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing, we manage the acquisition of services and goods for the Corporation and control inventory of purchased goods.

• Worked with the Auditor General of Local Governments on the provincial performance audit of operational procurement. • Opened 326 purchase files, providing a fair, open and transparent procurement process for Delta staff and taxpayers. Information Services • Launched Delta.ca and custom search tool for recreation activity schedules and availability. • Provided voter lists creation, public web statistics and voting machine support for 2014 Municipal Election. • Installed modern security camera systems at Ladner Leisure Centre and Sungod Recreation Centre.

Information Services implements, manages, supports and upgrades computer applications,

The Corporation of Delta  2015 Annual Report

33


Parks, Recreation & Culture

34

The Corporation of Delta  2015 Annual Report


Staff Speak “At the Luminary Festival last year, there was a staff member working late coordinating off-site parking for attendees. After a long day, he still showed great energy greeting community members on their way home. His vitality had an impact on me in that moment, reminding me of the significant part each staff has in ensuring the success of our operations and happiness of the community we serve."

Todd Stewardson Deputy Director, Parks, Recreation & Culture

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

What We Do If you have swam at one of Delta’s pools, taken an art class at a local art studio, or strolled through one of Delta’s many parks, you’ve enjoyed a service provided by the Parks, Recreation & Culture department. The department provides recreational activities and a wide range of instructional programs through municipallyoperated facilities, including pools, arenas, arts, seniors and fitness centres. The Parks, Recreation & Culture department manages the direction and operations for parks The Corporation of Delta  2015 Annual Report

and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more. In addition to these services the department manages two municipal cemeteries and the Ladner Harbour Boat Basin. The department implements and executes policies, procedures, bylaws and rental grants, licence and lease agreements with community groups, clubs and not-for-profit agencies, and manages Delta’s Emergency Social Services and Leisure Access Assistance Programs.

What We’re Proud Of 2014 Achievement Highlights • Delivered hundreds of programs resulting in approximately 1.5 million direct services and 3 million visitors. • Introduced the $20 Unlimited Summer Pass Program, resulting in double the summer attendance at facilities for patrons aged 2–18 (3,404 passes issued). • Instituted programming at Harris Barn. • Delivered special events, including Ladner Sports Field openings, 15th Annual Delta Triathlon, 14th Annual Tour de Delta, 3rd Annual Luminary Festival, and two Seniors Expos. • Entered into a Licence of Occupation with the Province for the trail system at the Ladner Sewage Lagoon, and entered into 35 licence/lease agreements with facility user groups. • Completed construction and installation of the Dugald Morrison Synthetic Turf Field. • Construction of North Delta Recreation Centre expansion under way. • Ensured continuity of service through the restoration of the Ladner Leisure Centre arena. • Installed REALice technology at Tilbury Ice arena. • Grand openings including Cromie Park Field, North Delta Community picnic shelter, Jarvis Elementary School playground, and Hawthorne fields. • Fred Gingell slope assessment and mitigation work completed.

35


Fire & Emergency Services

36

The Corporation of Delta  2015 Annual Report


Staff Speak “Our Fire Apparatus are top shelf and aside from the people wearing our uniforms, they are the most important symbols of our department and community — symbols of strength, authority and trust of which we are proud.”

Ken Sim Deputy Chief, Operations/ Communications, Delta Fire & Emergency Services

Who We Are 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.

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 is managed by the Deputy Chief of Administration. The division supplies human resources administration, payroll support for 179 Fire & Emergency Services personnel, and support with the annual budget and positive labour management relations. Fire Operations & Apparatus/Equipment is managed by the Deputy Fire Chief of Operations, who provides direction, accountability and support to the operations of Delta Fire & Emergency Services, including radio communications and all purchases related to vehicles, equipment and facilities.

The Corporation of Delta  2015 Annual Report

Fire Protection & Facilities is managed by the Deputy Chief of Fire Protection Services, who is responsible for meeting objectives through public education of fire safety and emergency preparedness.

What We’re Proud Of 2014 Achievement Highlights Fire Chief • Welcomed four more new recruits to the Department. • Worked with Civic Buildings Committee on plans for an enhanced Training Centre/Fire Hall/ Emergency Operations Centre at Boundary Bay Airport. Finance, Administration & Training • Trained 121 of our Firefighters to new Emergency Medical Responder level for increased pre-hospital care skills. • An Officer training course and promotional examination was delivered for six personnel to become new acting officers; four Officers trained to Fire Officer 2; six personnel completed Fire Officer 1 qualifications. Fire Operations & Apparatus/Equipment • Continued life cycling of equipment, new fire hose and gear, turn-out gear replacing 18 sets and 10 new recruit sets (total of 28 sets of gear). • Smart phones installed on all apparatus for communications and fire investigations. Phones to also take the place of digital cameras. Fire Protection & Facilities • FPO staff performed 36 inspections on our care/group homes to ensure that they all had sprinkler systems and evacuation plans updated and current. All facilities code compliant for all life safety requirements. • Initiated a yearly inspection program for the storage facilities at Boundary Bay Third Runway area.

37


Fire & Emergency Services: Corporate Emergency Programs

38

The Corporation of Delta  2015 Annual Report


Staff Speak “Last year’s simulated earthquake exercise at Municipal Hall tested our Emergency Operations Centre and Municipal Emergency Plan. Many positive lessons were learned that will assist Delta’s Emergency Management Department develop plans and future exercises to ensure we are prepared for and able to respond to and recover from a natural disaster.”

Derek Christiansen Captain, Emergency Program, Delta Fire & Emergency Services

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

What We Do Corporate Emergency Management staff ensures Delta is prepared for an emergency or natural disaster. Staff continuously conducts hazard, risk and vulnerability analysis, and incorporate findings into ongoing emergency preparedness, mitigation strategies, planning as well as response and recovery initiatives. Emergency plans and procedures that address processes before, during and after an emergency event, and identify resources (facilities, equipment, materials, and human resources) needed are maintained and updated as required. Primary and backup Emergency Operations Centres are also on a maintenance schedule.

including supporting and promoting emergency management program volunteer-based initiatives are organized. Corporate Emergency Management also works with the Delta School District to ensure schools and students are prepared, and prepares businesses for continuity and recovery in the event of an emergency. The department also supports and shares best practices with Tsawwassen First Nation.

What We’re Proud Of 2014 Achievement Highlights • Damage assessment framework. • Municipal Emergency Plan. • Emergency Operation Centre Resource Directory Booklet. • Consolidation of Municipal Department plans into electronic format. • Multi-year Emergency Management training exercise program. • Neighbourhood Emergency Preparedness Program through continuing education. • Comprehensive internal/external training and exercise initiatives (Good Shaker, Reception Centre, ShakeOut BC and numerous communication exercises, and inter-departmental Incident Command System training).

A large component of corporate emergency management involves heightening the level of preparedness across the municipality through public education activities. Emergency preparedness training exercises for municipal staff, external support agencies and the public

The Corporation of Delta  2015 Annual Report

39


Delta Police

40

The Corporation of Delta  2015 Annual Report


Staff Speak “I grew up a keen sportsman, so teamwork has always been important to me. Building a team and then working towards a common goal is the same in sport as it is in policing. The most rewarding part of my role with Delta Police is that it allows me to work collaboratively with my colleagues, teammates if you will, to try and make a difference in people’s lives.”

Constable Danny Simone Recruiting, Delta Police

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. Delta Police believes in developing strategic partnerships with various agencies and the Corporation of Delta departments in order to maximize resources.

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.

What We’re Proud Of 2014 Achievement Highlights Operations • Enforced numerous drug-related charges against 19 people with respect to dial-a-dope operations, manufacturing and distribution of drugs. • Continual road safety education and enforcement with respect to distracted and impaired driving. During one enforcement operation, police wrote over 30 tickets in two hours. • In 2014, a vulnerable sector unit was created to ensure a coordinated approach is applied to the sometimes overlapping areas. • As a result of engineering design, the South Fraser Perimeter Road intersection at Highway 91 and Highway 17 had an unusual number of tractor-trailer roll overs. Police worked with Engineering and the Ministry of Transportation and Infrastructure to mitigate the issue through speed limit reductions, changes to light patterns and public education. • Established as a result of the Report of the Missing Women Commission of Inquiry, the Real Time Intelligence Centre – BC (RTIC-BC) is a multiagency policing centre operating 24/7, providing a coordinated regional response to serious crimes. As a participating member, DPD will receive real-time support to its frontline officers and investigators through the delivery of operational and tactical intelligence products. Administration • With the support of Delta Police Board and Council, Year 1 of a 3-Year Staffing Plan was implemented. The Staffing Plan for 2014 represented an increase of five full-time positions (three police and two civilian) including a Youth Officer, Domestic Violence Caseworker, Mental Health Officer, Patrol Officer, and a Purchasing Assistant/Storekeeper.

Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities. The Corporation of Delta  2015 Annual Report

41


2014 Audited Consolidated Financial Statements

42

The Corporation of Delta  2015 Annual Report


Treasurer’s Report Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2014 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, 2014. 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 2014. The accumulated surplus decreased by $9 million and equity remains healthy at $120 million. The debt is steadily decreasing and was at $5.4 million at the end of 2014. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $39.5 million in 2014. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2014. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2015, 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  2015 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 Statement of Financial Position as at December 31, 2014, and the Consolidated Statements 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 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, 2014, and the results of its operations, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.

 Chartered Accountants Vancouver, British Columbia May 11, 2015 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.

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The Corporation of Delta  2015 Annual Report


Consolidated Statement of Financial Position Year ended December 31, 2014 with comparative figures for 2013 As at December 31

2014

2013

$  29,120,555

$  22,091,623

18,248,562

16,610,754

158,525,166

171,695,135

6,332

27,552

206,200,615

210,425,064

Accounts Payable (Note 5)

17,890,635

15,144,393

Other Liabilities (Note 6)

21,351,903

20,718,242

Accrued Employee Future Benefits (Note 12)

6,885,326

6,358,162

Deferred Revenue (Note 7)

4,756,524

4,078,745

37,647,245

37,018,806

Long Term Lease (Note 9)

425,000

460,000

Long Term Debt (Note 10)

5,465,817

6,412,427

94,422,450

90,190,775

111,778,165

120,234,289

743,924,528

720,923,387

810,272

848,449

Prepaids

1,042,563

935,412

Other Assets (Note 11)

1,092,626

777,060

$ 858,648,154

 $ 843,718,597

Financial Assets Cash and Cash Equivalents (Note 2) Accounts Receivable (Note 3) Portfolio Investments (Note 4) Land Held for Resale

Liabilities

Restricted Revenues (Note 8)

Net Financial Assets Non Financial Assets Tangible Assets (Note 14) Inventories

Accumulated Surplus  (Note 15) Commitments and Contingencies  (Note 17)

Karl D. Preuss, CA Treasurer (Director of Finance)

The Corporation of Delta  2015 Annual Report

Mayor Lois E. Jackson

45


Consolidated Statement of Operations Year ended December 31, 2014 with comparative figures for 2013 2014 Budget (Note 19)

2014

2013

$  121,155,500

$  120,761,412

$  116,638,868

4,273,500

3,064,280

3,608,838

59,557,500

62,584,725

61,559,525

Licenses, Permits, Fees and Penalties (Schedule 4)

5,073,500

6,551,838

6,350,805

Contributions

6,745,000

4,054,104

7,233,276

Investment Income

2,300,000

2,885,938

2,786,955

-

469,004

1,596,529

Development Cost Charges (Note 8)

1,139,500

2,482,000

2,623,500

Landfill Royalties

2,380,000

2,337,572

2,578,738

19,000

18,829

1,210,238

-

-

1,294,686

Contributed Tangible Capital Assets (Note 14)

9,046,000

6,125,867

10,055,199

Other (Schedule 5)

1,628,000

2,276,096

2,081,320

213,423,500

214,004,787

220,069,438

General Government

30,359,000

29,306,470

23,482,550

Protective Services

60,662,500

59,778,063

56,470,672

For the years ended December 31

Revenues Taxation and Grants in Lieu (Note 13) Government Transfers (Schedule 1) Sale of Services (Schedule 3)

Actuarial Earnings on Debt

MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets

Expenses

Engineering, Public Works and Transportation

31,475,000

32,392,341

30,594,156

Water and Sewer

34,227,500

34,668,244

33,915,372

Environmental Health and Solid Waste

6,079,500

5,754,700

5,737,366

Community Planning and Development

5,696,500

5,158,883

4,755,376

Parks, Recreation and Culture

29,147,500

29,856,883

28,382,331

-

2,159,646

-

197,647,500

199,075,230

183,337,823

15,776,000

14,929,557

36,731,615

843,718,597

843,718,597

806,986,982

Loss on Disposal of Tangible Capital Assets

Annual Surplus

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

46

$ 859,494,597 $ 858,648,154 $ 843,718,597

The Corporation of Delta  2015 Annual Report


Consolidated Statement of Net Financial Assets Year ended December 31, 2014 with comparative figures for 2013 2014 Budget (Note 19)

2014

2013

$ 15,776,000

$ 14,929,557

$ 36,731,615

Amortization of Tangible Capital Assets (Note 14)

20,050,000

20,222,178

19,644,277

Acquisition of Contributed Tangible Capital Assets (Note 14)

(9,046,000)

(6,125,867)

(10,055,199)

(99,871,500)

(39,443,799)

(37,258,351)

Loss (Gain) on Disposal of Tangible Capital Assets

-

2,159,646

(1,294,686)

Proceeds from Disposal of Tangible Capital Assets

-

186,701

5,575,995

Changes in Inventories

-

38,177

131,526

Changes in Prepaids

-

(107,151)

340,384

Changes in Other Assets

-

(315,566)

(52,323)

Increase (Decrease) in Net Financial Assets

(73,091,500)

(8,456,124)

13,763,238

Net Financial Assets, beginning of year

120,234,289

120,234,289

106,471,051

For the years ended December 31

Annual Surplus

Acquisition of Tangible Capital Assets

Net Financial Assets, end of year

The Corporation of Delta  2015 Annual Report

$ 47,142,789

$ 111,778,165 $ 120,234,289

47


Consolidated Statement of Cash Flows

Year ended December 31, 2014 with comparative figures for 2013 For the years ended December 31 Cash provided by (used in):

2014

2013

$   14,929,557

$   36,731,615

  Amortization of tangible capital assets (Note 14)

20,222,178

19,644,277

  Contribution of tangible capital assets (Note 14)

(6,125,867)

(10,055,199)

2,159,646

(1,294,686)

16,255,957

8,294,392

(1,637,808)

2,377,388

2,746,242

2,957,629

  Other liabilities

633,661

1,215,331

  Accrued employee future benefits

527,164

(50,030)

  Prepaids, inventory and other assets

(384,540)

419,588

  Restricted revenues

(250,486)

7,500,000

(2,482,000)

(2,623,500)

677,779

(1,996,431)

Operating Transactions Annual Surplus Non-cash charges to operations

  Loss (gain) on disposal of equipment Decrease (increase) in non-cash financial assets   Accounts receivable Increase (decrease) in non-cash short-term financial liabilities   Accounts payable

  Deferred development cost charges used   Deferred revenue

1,467,820

7,422,587

31,015,526

54,825,982

(39,443,799)

(37,258,351)

186,701

5,575,995

(39,257,098)

(31,682,356)

12,869,969

(16,724,375)

21,219

13,128

12,891,188

(16,711,247)

  Long term debt retired

(946,610)

(3,062,389)

  Long term lease retired

(35,000)

(35,000)

  Deferred development cost charges interest   earned

460,782

406,175

  Deferred development cost charges collected

2,900,144

3,472,081

Cash used in financing transactions

2,379,316

780,867

Increase in Cash and Cash Equivalents

7,028,932

7,213,246

22,091,623

14,878,377

Cash and Cash Equivalents, end of year

$ 29,120,555

$ 22,091,623

Supplemental cash flow information, interest paid

$   705,720

$   1,281,841

Cash contributed by operating transactions

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

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

Financing Transactions

Cash and Cash Equivalents, beginning of year

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The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 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 The consolidated financial statements of the Corporation of Delta (the “Corporation”) reflect a combination of the municipality’s general revenue, water, sewer, solid waste and reserve funds. The Ladner Harbour Authority is consolidated as it is a wholly owned municipal entity and all interfund transactions, fund balances and activities have been eliminated.

b) Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay.

c) Government Transfers Government transfers, 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 Cash and cash equivalents include fixed return financial instruments maturing within 90 days of when purchased. They are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Cash and cash equivalents do not include any of the Corporation’s administered Trust Funds.

e) Portfolio Investments Investments are recorded at cost, adjusted for amortization of premiums or discounts. Provision for losses are recorded when they are considered to be other than temporary. At various times during the term of each individual investment, market value may be less than cost. Such declines in value are considered temporary for investments with known maturity dates as they generally reverse as the investments mature and therefore an adjustment to market value for these market declines is not recorded. These investments do not include any of the Corporation’s administered Trust Funds.

f) Accounts Receivable Accounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year.

g) Development Cost Charges Development cost charges are restricted by legislation to expenditures on capital infrastructure. These amounts are deferred upon receipt and recognized as revenue when the expenditures are incurred in accordance with the restrictions.

The Corporation of Delta  2015 Annual Report

49


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

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

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

10 to 45 years

Vehicles

3 to 15 years

Pooled Assets

3 to 30 years

Machinery and Equipment

10 years

Land Improvements

15 to 35 years

Water Infrastructure

30 to 75 years

Sewer Infrastructure

30 to 100 years

Drainage Infrastructure

30 to 150 years

Roads Infrastructure

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 7 and 8).

l) Revenue Recognition Revenue is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on the Statement of Financial Position as deferred revenue or refundable deposits. 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 municipal services 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.

50

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013 Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the Corporation 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 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 Corporation. 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 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 abovementioned accounting principles.

n) Basis of Segmentation (Note 18 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 12 and 17) The Corporation 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 (Note 19) The budget figures reported in the Consolidated Financial Statements represent the 2014 component of the Financial Plan Bylaw adopted by Council on January 6, 2014.

The Corporation of Delta  2015 Annual Report

51


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

2. Cash and Cash Equivalents Cash and cash equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account. The accounts are interest bearing and range in rates from prime rate less 1.49% - 1.74% (2013 - prime rate less 1.49% - 1.74%). Canadian Dollar Accounts

2014

2013

$  26,231,054

$  19,270,020

US Dollar Account

2,889,501

2,821,603

$  29,120,555

$  22,091,623

3. Accounts Receivable 2014 Taxes

2013

$  5,603,764

$  5,257,488

Utilities

4,841,563

4,613,410

Trade

7,993,965

6,933,862

18,439,292

16,804,760

(190,730)

(190,730)

$  18,248,562

$  16,610,754

Less: Allowance for doubtful accounts

4. Portfolio Investments Portfolio Investments as at December 31 were comprised of: Chartered Banks (effective interest rate 1.16% - 4.65%, maturing 2015 -2023)

2014

2013

$  130,626,136

$  137,098,915

7,199,030

20,596,220

21,000,000

14,000,000

$  158,825,166

$  171,695,135

Provincial Government bonds (effective interest rate 3.07%-3.59% maturing 2022 - 2026)

Credit Unions (effective interest rate 1.95%-2.10%, maturing 2015)

Portfolio investments include provincial backed bonds and notes; Chartered Bank bonds, notes, banker acceptances and strip coupon; and the Credit Union term deposits. The effective interest rates range from 1.16% to 4.65% (2013 1.06% to 4.65%). In 2014, the average rate of return was 1.55% (2013 - 1.55%). The maturity dates of the investments range from January 2015 to December 2026.

5. Accounts Payable 2014 Trade Holdback Other Government

52

2013

$  15,580,468

$  11,831,429

861,314

1,717,833

1,448,853

1,595,131

$  17,890,635

$  15,144,393

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

6. Other Liabilities 2014 Wages and Benefits

$  3,619,576

$  3,458,555

6,281,703

5,778,636

562,000

562,000

40,000

30,960

868,389

801,188

10,023,029

10,002,670

(42,794)

84,233

$  21,351,903

$  20,718,242

Accrued Benefits Legal Liabilities Tax Sale Prepaid Utilities Prepaid Taxes

2013

Due to (from) Cemeteries

7. Deferred Revenue Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2014. 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. 2014 Local Improvements

2013

$  464,991

$  189,550

2,837,715

2,109,098

Prepaid Recreational Fees

578,813

589,449

Prepaid Business Licenses

692,469

744,244

Other

182,536

446,404

$  4,756,524

$  4,078,745

Government Transfers

The Corporation of Delta  2015 Annual Report

53


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

8. Restricted Revenues 2014 Deferred Development Cost Charges

2013

$  30,397,732

$  29,518,806

7,249,513

7,500,000

$  37,647,245

$  37,018,806

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’s for capital costs related to: Drainage

2014

2013

$  5,984,121

$  5,667,750

Roads

9,807,562

10,312,187

Open Space

7,382,353

6,591,269

Water

3,460,744

3,157,669

Sewer

3,762,952

3,789,931

30,397,732

29,518,806

$  29,518,806

$  28,264,050

(2,482,000)

(2,623,500)

2,900,144

3,472,081

460,782

406,175

$  30,397,732

$  29,518,806

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

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.

9. 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 year and a balloon payment of $390,000 in 2016.

54

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

10. 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, 2014 was $5,465,817 (as at December 31, 2013 - $6,412,247) and bears interest ranging from 5.49% to 6.99% (2013 - 5.49% to 6.99%). Original Debenture

Balance December 31, 2013

Equity in Sinking fund

Balance, December 31, 2014

Interest Paid during the year

Bylaw

Rate

Maturity

5760 (Sungod)

various

2022

6,200,000

(3,152,891)

3,375,822

3,047,109

189,100

5761 (Sungod)

various

2022

2,000,000

(1,017,061)

1,088,975

982,939

61,000

8,200,000

(4,169,952)

4,464,797

4,030,048

250,100

Total Recreation Debt 5326

6.97

2016

770,000

(655,113)

168,261

114,887

53,807

5417

various

2017

1,300,000

(1,057,513)

330,288

242,487

73,778

5527

5.55

2018

235,000

(168,134)

81,641

66,866

10,928

2,305,000

(1,880,760)

580,190

424,240

138,513

Total Drainage Debt 5324

6.99

2016

550,000

(467,938)

120,186

82,062

38,434

5416

6.99

2016

100,000

(85,080)

21,853

14,920

6,988

650,000

(553,018)

142,039

96,982

45,422

Total Sewer Debt 5165

various

2016

616,000

(583,771)

47,200

32,229

15,094

5319

6.99

2016

300,000

(255,239)

65,556

44,761

20,964

5320

6.99

2016

550,000

(467,938)

120,186

82,062

38,434

5322

6.99

2016

401,500

(341,595)

87,736

59,905

28,057

5414

various

2016

1,100,000

(894,286)

279,982

205,714

62,240

5413

various

2017

450,000

(365,529)

114,838

84,471

25,351

5415

various

2017

550,000

(449,049)

138,175

100,951

31,790

5526

5.55

2018

1,070,000

(765,546)

371,728

304,454

49,755

5,037,500

(4,122,953)

1,225,401

914,547

271,685

$ 16,192,500

$ (10,726,683)

$ 6,412,427

$ 5,465,817

$ 705,720

Total Water Debt Total Long Term Debt

The following amounts are principal, sinking fund and interest payable over the next five years: 2015

2016

2017

2018

Water

$   577,662

$   411,935

$   141,599

$  141,599

Sewer

75,985

65,080

-

-

-

Drainage

214,833

208,224

55,130

55,130

-

Parks, Recreation and Culture

498,089

498,089

498,089

498,089

498,089

$ 1,366,569

$   1,183,328

$   694,818

$   694,818

$   498,089

Total

The Corporation of Delta  2015 Annual Report

2019 $

-

55


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

11. Other Assets 2014 Local Improvements (non-interest bearing; repayment term - 15 years)

2013

$   464,991

$  189,550

627,635

587,510

$  1,092,626

$  777,060

Ladner Harbour Infrastructure

12. Employee Benefit Plans The Corporation provides employee future benefits in the form of severance benefits, compensated absences and non-vested sick leave to qualifying employees. Severance benefits are cash settlements to employees who cease employment with the Corporation after a specified period of time. The Corporation provides certain post-employment termination benefits to both qualifying union and exempt employees. An actuarial valuation of these benefits was performed to determine the Corporation’s liability and accrued benefit obligation as at December 31, 2014. The valuation resulted in an unamortized net actuarial loss of $576,324. Actuarial gains and losses are amortized over the expected remaining service life of employees in 2014. The benefit liability at December 31, 2014 was $6,885,326 (2013 - $6,358,162). 2014 Accrued benefit obligation, beginning of year

2013

$  6,358,162

$  6,408,192

Service cost

352,249

312,717

Interest cost

299,588

280,922

(587,754)

(643,669)

Benefit payments Amortization of actuarial Loss Accrued benefit obligation, end of year

1,039,405

-

$  7,461,650

$  6,358,162

(576,324)

-

$  6,885,326

$  6,358,162

Unamortized net actuarial loss Accrued benefit liability, end of year

Actuarial assumptions used to determine the Corporation’s accrued benefit obligation are as follows: 2014

2013

3.0%

4.5%

Expected compensation increases

2% - 2.6%

1.75%-2.6%

Estimated average remaining service life of employees

10.5 - 19.2

Discount rates

56

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

13. Taxation Revenue 2014 General Taxation & Debt Levy

2013

$  111,718,802

$  107,551,897

75,278,567

71,332,522

529,542

793,658

3,639,058

3,250,640

657,206

681,379

4,216,804

4,361,294

196,039,979

187,971,390

(58,652,896)

(54,863,114)

(1,772,854)

(1,811,392)

(6,112)

(5,990)

(1,968,361)

(1,932,270)

Greater Vancouver Transportation Authority

(12,878,344)

(12,719,756)

Total Collections for Other Taxing Authorities

(75,278,567)

(71,332,522)

$  120,761,412

$  116,638,868

Collections for Other Taxing Authorities Special Assessments Payments in Lieu Utilities and Ports Compensation Other Taxes Subtotal Less: transfer to Province of BC - School Taxes Greater Vancouver Regional District Municipal Finance Authority BC Assessment Authority

General Taxation & Debt Levy

The Corporation of Delta  2015 Annual Report

57


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

14. Tangible Capital Assets Balance Dec 31, 2013

Additions

Balance Dec 31, 2014

Disposals

Cost Land

$  209,763,499

$  1,264,595

$   (68,073)

$   210,960,021

Buildings

95,410,704

1,371,172

(545,271)

96,236,605

Vehicles

22,454,582

1,767,128

(927,164)

23,294,546

9,016,808

589,097

(274,660)

9,331,245

17,938,078

863,779

-

18,801,857

Waterworks

115,084,887

7,073,801

(421,851)

121,736,837

Sewer Mains

94,735,067

7,661,447

(327,194)

102,069,320

Pooled Assets

30,316,837

3,520,339

(4,487,539)

29,349,637

Drainage Infrastructure

191,432,063

3,984,250

(82,533)

195,333,780

Roads Infrastructure

289,227,626

8,913,464

(3,902,917)

294,238,173

79,574

-

-

79,574

10,622,100

8,560,594

(212,837)

18,969,857

$ 1,086,081,825

$  45,569,666

$  (11,250,039)

$  1,120,401,452

$   34,473,330

$   2,444,170

$   (326,433)

$   36,591,067

Machinery and Equipment Land Improvements

Leased Assets Work in Progress Total Cost Accumulated Amortization Buildings Vehicles

13,333,719

1,538,507

(927,164)

13,945,062

Machinery and Equipment

5,879,839

655,686

(274,660)

6,260,865

Land Improvements

9,495,296

736,163

-

10,231,459

Waterworks

36,939,426

1,748,207

(372,150)

38,315,483

Sewer Mains

40,890,789

1,567,333

(110,111)

42,348,011

Pooled Assets

14,492,857

2,150,146

(4,472,508)

12,170,495

Drainage Infrastructure Roads Infrastructure Leased Assets Total Accumulated Amortization

68,281,193

2,459,775

(31,584)

70,709,384

141,292,415

6,922,191

(2,389,082)

145,825,524

79,574

-

-

79,574

$   365,158,438

$   20,222,178

$   (8,903,692)

$   376,476,924

$  209,763,490

$   1,264,595

$   (68,073)

$   210,960,012

60,937,372

(1,072,998)

(218,838)

59,645,536

Net Book Value Land Buildings Vehicles

9,120,860

228,621

-

9,349,481

Machinery and Equipment

3,136,968

(66,589)

-

3,070,379

Land Improvements

8,442,782

127,616

-

8,570,398

Waterworks

78,145,461

5,325,594

(49,701)

83,421,354

Sewer Mains

53,844,281

6,094,114

(217,083)

59,721,312

Pooled Assets

15,823,982

1,370,193

(15,031)

17,179,144

Drainage Infrastructure

123,150,873

1,524,475

(50,949)

124,624,399

Roads Infrastructure

147,935,215

1,991,273

(1,513,835)

148,412,653

-

-

-

-

10,622,103

8,560,594

(212,837)

18,969,860

$  720,923,387

$  25,347,488

$  (2,346,347)

$  743,924,528

Leased Assets Work in Progress Total Net Book Value 58

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

14. Tangible Capital Assets a)  Assets under construction (Work in Progress) having a value of $18,969,860 (2013 - $10,622,103) have not been amortized. Amortization of these assets will commence with the assets are put into service. b)  There have been no write-down of tangible capital assets during the year. c)  Contributed Assets have been recognized at fair market value at the date of contribution. The value of the Contributed Assets received is as follows: 2014 Corporate Buildings

2013 $  16,444

$  3,362,961

4,359

3,675,500

1,381,256

544,737

-

239,944

Roads

1,121,946

1,024,835

Water

1,890,381

364,825

Sewer

1,711,481

842,397

$  6,125,867

$  10,055,199

Land Drainage Parks improvements

The Corporation of Delta  2015 Annual Report

59


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

15. Accumulated Surplus 2014 Equity in Tangible Capital Assets

$  714,050,960

11,940,899

17,585,612

Water

4,892,199

3,705,609

Sewer

4,662,195

4,744,170

Solid Waste

3,343,463

3,298,738

24,838,756

29,334,129

92,599

91,185

10,954,175

9,924,929

Ladner Parking

256,311

252,399

Parks & Public Lands

506,200

1,616,529

General

Total Unappropriated Surplus Capital Projects Equipment Replacement

Tax Sale

129,589

127,611

11,938,874

12,012,653

1,466,570

2,909,425

Capital Works Financing Fund

13,501,267

13,482,437

Designated Capital (Work in Progress)

25,727,571

29,574,571

2,435,562

2,554,936

-

140,000

Emergency

500,000

500,000

Environment

803,903

591,163

48,200

63,200

3,520,000

3,520,000

628,108

628,108

Total Statutory Reserves Boundary Bay Airport Improvements

Drainage & Irrigation Elections

Habitat Insurance Landfill Landscaping

765,918

644,826

Other

1,707,847

1,974,993

Payroll Benefits & Allowances

3,517,565

3,517,565

Recreation

2,520,770

2,395,226

716,220

716,220

3,633,238

3,851,461

Sewer

10,816,669

9,675,303

Water

11,527,405

11,581,421

Total Non-Statutory Reserves

83,836,813

88,320,855

Total Reserves (Schedule 6)

95,775,687

100,333,508

$  858,648,154

$  843,718,597

Recycling/Solid Waste Road Restoration

Total Accumulated Surplus

60

2013

$  738,033,711

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

16. 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: 2014 North Delta Cemetery Trust Fund South Delta Cemetery Trust Fund Deposits from Development Agreements and other

2013

$   18,722

$   18,175

856,568

881,539

12,049,288

12,546,080

$  12,924,578

$   13,445,794

17. 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 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 182,000 active members and approximately 75,000 retired members. Active members include approximately 36,000 contributors from local governments. 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 records 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 $9,269,653 (2013 - $8,517,303) for employer contributions to the pension plan in fiscal 2014, while employees contributed $7,738,458(2013 - $7,146,290) to the plan in fiscal 2014. 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 15). 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, 2014 the demand notes total $588,250 (2013 $588,250). The Corporation of Delta  2015 Annual Report

61


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

18. 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. The Departments within the General Government are responsible for adopting bylaws; adopting administrative policy; levying and collecting taxes; managing corporation assets; support of the Corporation’s information technology. It also includes the levy for library services and ECOMM.

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.

62

The Corporation of Delta  2015 Annual Report


Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013

19. Budget Figures The operating and capital budget figures, presented on a basis consistent with that used for actual results, were approved by Council as the 2014-2018 Financial Plan Bylaw No. 7287 adopted January 6, 2014. Adjustments to the budgeted amounts are required to comply with Canadian public sector accounting standards for inclusion in the Consolidated Statement of Operations and the Consolidated Statement of Change in Net Debt. Revenues per the Financial Plan Operating Plan Capital Plan Tax Draw

$   67,608,500 89,994,500 116,870,000 274,473,000

PSAB Adjustments Capital Plan Revenues adjustments (1)

(69,880,500)

Contributed Assets adjustments (2)

9,046,000

Transfer to reserves (3)

(215,000)

Budgeted Revenue as presented in the Financial Statements

$   213,423,500

Expenditures per the Financial Plan Operating Plan Capital Plan

$   174,601,500 99,871,500 274,473,000

PSAB Adjustments Capital Budget PSAB expense adjustments (4) Amortization of Tangible Capital Assets (5)

(99,871,500) 20,050,000

Expense of non tangible capital assets (6)

7,771,000

Debt principal removed (7)

(476,500)

Transfer to reserves (8)

(4,298,500)

Budgeted Expenditures as presented in the Financial Statements

$  197,647,500

Annual Surplus per the Financial Statements

$   15,776,000

Adjustments to Surplus per the Bylaw No. 7287 Budgeted capital reclassified as operating

7,771,000

Budgeted capital revenues reclassified as reserve transfer

2,881,000

Difference in debt principal repayments Surplus as per the Bylaw No 7287

1,500 $  26,429,500

1) Capital Plan expenditures financed through reserves 2) Contributed assets from developers recognized in Bylaw No. 7287 3) Operating transfer from reserves 4) Capital Plan expenditures per Financial Plan 5) Depreciation recognized in Bylaw No. 7287 6) Non Tangible Capital Assets expensed, funded through Capital Plan 7) Debt principal included in Financial Plan 8) Operating Transfer to reserves:        

a) Statutory Reserves b) Equipment Replacement and lifecycle replacement c) Operating reserves Total transfer to reserves

The Corporation of Delta  2015 Annual Report

$   515,000 3,501,000 282,500 $   4,298,500 63


64

The Corporation of Delta  2015 Annual Report

193,649

3,145,849 3,031,876 2,885,938

Licenses, Permits, Fees and Penalties (Schedule 4)

Contributions

Investment Income

-

Excess of Revenue (Deficiency) over Expenses

$ 2,420,895 $

31,466,116

Total Expenses

-

3,601,862

-

-

-

-

1,438

8,076

41,945,978

-

-

-

34,668,244

3,707,083

-

317,107

2,582,105

55,529

21,834,156

1,875

261,418

-

517,993

413,547

739,680

964,573

3,273,178

45,557,354

$

Water & Sewer

877,066 $ 10,889,110

32,392,341

11,492,649

-

138,513

(864,144)

690,638

-

16,871

1,443,695

-

901,005

1,074,670

1,994,687

3,349,487

12,154,270

33,269,407

360,411

2,519,647

-

-

455,500

-

-

721,616

707,875

2,840,820

82,500

1,648,038

$ 23,933,000

Engineering, Public Works Transportation

184,148 $

59,778,063

821,630

-

2,159,646 3,236,097

Loss on Disposal of Tangible Capital Assets

-

1,591,416

514,761

-

11,729

407,703

-

604,372

1,287,236

261,277

2,076,147

52,201,792

59,962,211

-

(3,963,598)

2,022,845

Amortization of Tangible Capital Assets (Note 14)

Interest Charges

Municipal Equipment Charges

Other

Regional District Charges

6,422

307,228

Utilities

Garbage & Recycling

3,262,808

Library

53,163

3,587,516

Services

Leases and Rentals

5,948,502

Repairs & Maintenance

517,440

14,328,047

Wages, Salaries & Benefits

Materials & Supplies

33,887,011

75,383

4,358 1,145,956

Total Revenue

Other (Schedule 5)

Contributed Tangible Capital Assets (Note 14)

-

-

-

-

-

18,829

2,337,572

Landfill Royalties

MFA Surplus Distribution

2,026,500

Development Cost Charges (Note 8)

469,004

2,455,384

2,052,864

Sale of Services (Schedule 3)

Actuarial Earnings on Debt

21,013

28,933

Other Grants (Schedule 2)

72,040

1,336,242

56,920

Government Transfers (Schedule 1)

$ 16,682,412 $ 55,808,500

Taxation and Grants in Lieu (Note 13)

Protective Services

General Government

For the Year ended December 31, 2014

Note 20 – Segmented Information – 2014 Community Planning

$

169,286

5,754,700

-

-

-

116,367

465

-

5,023,060

3,099

-

642

94,099

97

82,738

434,133

5,923,986

(4,551)

-

-

-

-

-

-

-

1,248

5,288,789

-

-

Total

29,856,883

964,719

-

250,100

1,635,839

782,396

-

25,298

2,006,870

-

346,052

697,406

1,308,944

1,855,339

19,983,920

29,105,876

698,897

-

-

-

-

-

-

221,242

1,041

7,978,940

260,676

23,080

199,075,230

20,222,178

2,159,646

705,720

1,234,704

4,083,329

21,834,156

5,085,255

4,444,725

3,262,808

2,423,316

7,338,022

10,274,056

8,905,872

107,101,443

214,004,787

2,276,096

6,125,867

18,829

2,337,572

2,482,000

469,004

2,885,938

4,054,104

6,551,838

62,584,725

393,122

3,064,280

$ 19,922,000 $120,761,412

Parks, Recreation & Culture

$ 1,140,059 $ (751,007) $ 14,929,557

5,158,883

-

-

-

136,719

16,695

-

-

14,712

-

89

183,548

20,869

60,148

4,726,103

6,298,942

-

-

-

-

-

-

-

5,892

2,494,100

21,950

-

-

$ 638,500 $ 3,777,000

Environmental Health/Solid Waste


The Corporation of Delta  2015 Annual Report

65

3,737,483 2,786,955 1,596,529 2,623,500 2,578,738 1,210,238 1,294,686 10,055,199

Contributions

Investment Income

Actuarial Earnings on Debt

Development Cost Charges (Note 8)

Landfill Royalties

MFA Surplus Distribution

Gain on Disposal of Capital Assets

Contributed Tangible Capital Assets (Note 14)

Excess of Revenues over Expenses

Total Expenses

Amortization of Tangible Capital Assets (Note 14)

Interest Charges

Municipal Equipment Charges

Other

Regional District Charges

Protective Services

-

-

-

-

-

-

-

-

-

1,209,097

8,984

33,915,372

3,553,724

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

41,348,559

-

Environmental Health/Solid Waste

-

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

-

-

$3,705,000

Community Planning

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

7,700,035 $ 1,444 $ 485,776 $ - $ - $ - $ - $ - $ - $ - $

391,683

28,382,331

970,847

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

28,774,014

$ 36,731,615

183,337,823

19,644,277

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

220,069,438

2,081,320

450,961

104,753 $

$

3,608,838

639,006

116,638,868 - $

Total

$19,843,000 $

Parks, Recreation & Culture

160,236 $ 1,389,594 $

5,737,366

-

-

127,325

2,646

-

4,975,574

2,741

-

161

78,410

927

49,797

499,785

5,897,602

43,180

-

-

-

-

-

-

-

2,434

2,796

5,208,134

11,558

-

- $ 629,500

40,130,478

Water & Sewer

676,033 $ 7,433,187 $

30,594,156

11,255,445

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

31,270,189

258,493

-

-

-

-

-

-

-

1,738,830

736,520

4,525,156

300,658

746,532

$ 22,964,000 $

Engineering, Public Works Transportation

1,054,319 $

56,470,672

827,082

-

1,577,060

559,977

-

8,440

393,950

-

609,601

732,421

329,298

2,095,188

49,337,655

57,524,991

104,396

-

-

-

-

-

-

-

42,005

181,443

1,981,804

13,456

1,971,887

$ 53,230,000

$ 25,626,563 $

23,482,550

3,037,179

-

(3,989,779)

2,221,552

-

8,804

310,405

Utilities

Garbage & Recycling

3,190,569

Library

79,168

3,199,514

Services

Leases and Rentals

1,054,082

Repairs & Maintenance

579,039

13,792,017

Wages, Salaries & Benefits

Materials & Supplies

49,109,113

Total Revenue

1,036,245

3,031,149

Licenses, Permits, Fees and Penalties (Schedule 4)

Other (Schedule 5)

1,980,068

20,536

Sale of Services (Schedule 3)

Other Grants (Schedule 2)

890,419

$ 16,267,368

Taxation and Grants in Lieu (Note 13)

Government Transfers (Schedule 1)

General Government

For the Year ended December 31, 2013

Note 20 – Segmented Information – 2013 (continued)


Supplementary Information For the years ended December 31

2014

2013

Actual

Actual

Schedule 1 - Revenue from Government Transfers Federal Transportation Grants

$   689,375

$   426,044

Federal Other Grants

80,000

-

Provincial Traffic Fine

1,232,038

2,510,443

25,000

-

Provincial Other Grants

104,204

533,364

Regional Transportation Grants

933,663

138,987

$  3,064,280

$  3,608,838

$   75,500

$   300,658

317,622

150,303

$   393,122

$   450,961

Water

$ 26,671,970

$  25,698,634

Sewer

14,916,146

14,385,220

5,280,553

5,210,631

Provincial Transportation Grants

Schedule 2 - Other Grants Other Transportation Grants Other Grants

Schedule 3 - Revenue from Sale of Services

Solid Waste Recreational Services

7,969,617

7,653,717

Recoverable Services

6,800,141

7,857,463

946,298

753,860

$ 62,584,725

$  61,559,525

$  1,194,013

$   1,175,273

263,533

287,750

Building Permits

2,027,359

1,944,169

Soil Deposit Fees

507,743

555,600

Fines

242,804

203,787

Other

Schedule 4 - Revenue from Licenses, Permits, Fees & Penalties Business Licenses Licenses

Fees

1,051,112

982,499

Penalties

1,265,274

1,201,727

$  6,551,838

$  6,350,805

$  1,383,339

$  1,382,945

49,412

89,143

168,048

170,336

Schedule 5 - Other Revenue Rentals Disposal of Equipment Cemetery Other

66

675,297

438,896

$  2,276,096

$  2,081,320

The Corporation of Delta  2015 Annual Report


- $

-

The Corporation of Delta  2015 Annual Report

Total Reserves

-

11,581,421 88,320,855

Water

Total Non-Statutory Reserves

3,752,908

290,984

1,841,366

1,152,432

-

$ 100,333,508 $ 1,758,846 $ 11,174,606

1,444,700

-

9,675,303

Sewer

452,845

3,851,461

Road Restoration

-

265,919

340,000

716,220

2,395,226

Recycling/Solid Waste

Recreation

-

-

-

3,517,565

121,092 373,274

-

-

-

-

-

-

128,126

-

-

-

Payroll Benefits & Allowances

644,826

-

-

-

212,740

-

-

-

-

18,830

-

1,974,993

Landscaping

-

-

-

Other

628,108

Landfill

63,200

Habitat 3,520,000

591,163

Environment

Insurance

500,000

Emergency

2,554,936

Drainage & Irrigation 140,000

29,574,571

Designated Capital (Work in Progress)

Elections

13,482,437

2,909,425

- $ 7,421,698

Internal Transfers

-

(1,314,262)

-

-

-

(3,446,115)

(795,420)

-

-

-

-

-

-

(640,420)

-

-

-

(15,000)

-

-

(140,000)

-

-

-

-

$ (13,433,893) $ (4,241,535)

(8,886,230)

(345,000)

(700,000)

(1,823,500)

-

(480,375)

-

-

-

-

-

-

-

-

-

(247,500)

(3,847,000)

-

(1,442,855)

Interest Allocated

Balance, December 31, 2014

83,836,813

11,527,405

10,816,669

3,633,238

716,220

2,520,770

3,517,565

1,707,847

765,918

628,108

3,520,000

48,200

803,903

500,000

-

2,435,562

25,727,571

13,501,267

1,466,570

$ 11,938,874

129,589

506,200

256,311

10,954,175

$ 184,155 $ 95,775,687

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 184,155

1,978

16,283

3,912

160,568

- $ 1,414 $ 92,599

Operating Uses

- $ (3,233,401)

Capital Uses

$ 314,146 $ 7,421,698 $ (4,547,663) $ (3,446,115)

127,611 $ 12,012,653

187,650

-

126,496

Contributions Received

1,616,529

252,399

9,924,929

$ 91,185 $

Capital Works Financing Fund

Boundary Bay Airport Improvements

Non-Statutory Reserves

Total Statutory Reserves

Tax Sale

Parks & Public Lands

Ladner Parking

Equipment Replacement

Capital Projects

Statutory Reserves

Balance, December 31, 2013

Schedule 6 – Schedule of Reserves

67


68 $

2,300,000

Investment Income

6,543,762

-

Actuarial Earning on Debt

58,280,500 (6,243,000) 29,334,129 23,091,129 $

Net increase (decrease) operating surplus

Unappropriated Surplus, beginning of year

Unappropriated Surplus, end of year

(80,299,500)

Decrease (increase) in Reserves

Increase in Investment in Tangible Capital Assets

(478,000)

-

Debt payments

-

Proceeds on Disposal of Tangible Capital Assets

20,050,000

(99,871,500)

15,776,000

The Corporation of Delta  2015 Annual Report

11,940,899

17,585,612

(5,644,713)

4,299,171

(13,743,603)

(352,698)

(273,001)

186,701

2,159,646

16,515,095

(31,979,346)

3,799,719

2,159,646 159,179,258

-

29,856,883

5,158,883

32,392,341

197,647,500

Gain on Disposal of Tangible Capital Assets

Amortization of Tangible Capital Assets (Note 14)

Tangible Capital Assets Acquired (Note 14)

Change in Equity in Tangible Capital Assets

Excess of Revenues over Expenses

Gain on Disposal of Tangible Capital Assets

29,147,500

Parks, Recreation and Culture

526,972

6,079,500 5,696,500

Water and Sewer

Environmental Health and Solid Waste

Engineering, Public Works and Transportation

Community Planning and Development

-

31,475,000 34,227,500

Protective Services

59,778,063

30,359,000 60,662,500

General Government

29,306,470

162,978,977

213,423,500

Expenses

2,280,647

1,628,000

Other (Schedule 5)

2,524,005

9,046,000

18,829

2,337,572

2,482,000

273,001

2,885,938

4,052,666

Contributed Tangible Capital Assets (Note 14)

19,000

Landfill Royalties

MFA Surplus Distribution

1,139,500 2,380,000

Development Cost Charges (Note 8)

-

6,745,000

Contributions

Actuarial Earnings on Debt

5,073,500

Licenses, Permits, Fees and Penalties (Schedule 4)

393,122 15,361,743

106,000 59,557,500

3,064,280

$ 120,761,412

General

4,273,500

$ 121,155,500

Budget

Sale of Services (Schedule 3)

Other Grants (Schedule 2)

Government Transfers (Schedule 1)

Taxation and Grants in Lieu (Note 13)

Revenues

For the year ended December 31, 2014

$

$

-

-

-

4,892,199

3,705,609

1,186,590

(1,197,984)

(4,619,588)

(140,250)

(170,605)

-

-

2,141,894

(6,450,627)

7,004,162

21,792,477

-

-

-

-

21,792,477

-

-

-

28,796,639

-

1,890,381

-

-

-

170,605

-

1,438

8,076

26,726,139

Water

$

$

-

-

-

4,662,195

4,744,170

(81,975)

1,456,634

(5,619,560)

(19,658)

(25,398)

-

-

1,565,189

(7,139,693)

4,080,951

12,875,767

-

-

-

-

12,875,767

-

-

-

16,956,718

-

1,711,481

-

-

-

25,398

-

-

-

15,219,839

Sewer

$

$

-

-

-

3,343,463

3,298,738

44,725

-

-

-

-

-

-

-

-

44,725

5,227,728

-

-

-

5,227,728

-

-

-

-

5,272,453

(4,551)

-

-

-

-

-

-

-

-

5,277,004

Solid Waste

$

24,838,756

29,334,129

(4,495,373)

4,557,821

(23,982,751)

(512,606)

(469,004)

186,701

2,159,646

20,222,178

(45,569,666)

14,929,557

199,075,230

2,159,646

29,856,883

5,158,883

5,754,700

34,668,244

32,392,341

59,778,063

29,306,470

214,004,787

2,276,096

6,125,867

18,829

2,337,572

2,482,000

469,004

2,885,938

4,054,104

6,551,838

62,584,725

393,122

3,064,280

$ 120,761,412

Total

Schedule 7 – Statement of Financial Activity by Fund (Unaudited)


Permissive Tax Exemptions – 2014 Organization

Address

Total Delta Taxes 77,250

Ahmadiyya Muslim Jama'at Canada Inc.

9570 River Road

Augustinian Monastery of British Columbia

3890 Arthur Drive

760

Benediction Lutheran Church

5575 - 6th Avenue

14,010

Boys and Girls Clubs of South Coast BC (Errol Wintemute)

4727 Arthur Drive

21,460 11,990

Boys and Girls Clubs of South Coast BC (Hillside)

11339 - 84th Avenue

Boys and Girls Clubs of South Coast BC (Winskill)

5555 - 9th Avenue

British Columbia Waterfowl Society

5191 Robertson Road

30,420

British Columbia Conference of Mennonite Brethren Churches (Cedar Park Church)

5300 - 44th Avenue

26,930

British Columbia Conference of Mennonite Brethren Churches (New Hope Christian Church)

11838 - 88th Avenue

16,970

British Columbia Waterfowl Society

Waterlot

Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) 6897 - 120th Street Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church)

4965 - 12th Avenue

1,240

3,390 7,470 14,820

Columbus Charities Association (Columbus Lodge)

8850 - 118A Street

9,160

Delta Branch No. 61 of The Royal Canadian Legion

4896 Delta Street

5,500

Delta Chamber of Commerce

6201 - 60th Avenue

8,150

Delta Christian School Society

4789 - 53rd Street

53,540 34,830

Delta Gymnastics Society

4680 Clarence Taylor Crescent

Delta Hospice Society

1521 - 56th Street

9,560

Delta Hospital Auxiliary Society

4816 Delta Street

6,370

Delta Hospital Auxiliary Society

4824 Delta Street

8,690

Delta Hospital Auxiliary Society

4830 Delta Street

7,940

Delta Lodge #21, Independent Order of Oddfellows

5425 Ladner Trunk Road

7,860

Delta Museum and Archives Society

4450 Clarence Taylor Cresent

6,250

Delta Museum and Archives Society

4858 Delta Street

5,810

Delta Museum and Archives Society

4910 Delta Street

2,150

Delta Museum and Archives Society

4914 Delta Street

2,220

Delta Museum and Archives Society

4918 Delta Street

4,680

Delta Pentecostal Tabernacle

7696 - 112th Street

17,760

Delta Pentecostal Tabernacle

77 Ave (No Access)

60

Deltassist Family and Community Services Society

9067 - 120th Street

37,700

Dogwood Holdings Society

4590 - 51st Street

Dogwood Holdings Society

4603 Evergreen Lane

21,440 10,240

1,770

Dogwood Holdings Society

4649 Evergreen Lane

East Delta United (St. Stephen's United Church)

9696 Trunk Road

Evangelical Free Church of North Delta

11300 - 84th Avenue

12,870

Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church)

6749 - 120th Street

20,140

5,300

Gateway Autism Foundation

4812 Georgia Street

3,750

Kinsmen Club of Ladner Tsawwassen

5050 - 47th Avenue

4,800

KinVillage Association

5430 - 10th Avenue

8,410

Ladner Christian Reformed Church

4594 - 54A Street

20,190

Ladner Community Police Station

5072 - 48th Avenue

2,390

Ladner Congregation of the United Church of Canada (Ladner United Church)

4960 - 48th Avenue

17,150

Ladner Fishermen's Co-Operative Association

4467 Savoy Street

1,750

Ladner Fishermen's Co-Operative Association

4473 Savoy Street

1,750

Ladner Fishermen's Co-Operative Association

4481 Savoy Street

3,980

Ladner Gospel Hall

4979 - 44A Avenue

9,280

Ladner Lawn Bowling Club

5128 - 47th Avenue

15,240

The Corporation of Delta  2015 Annual Report

69


Permissive Tax Exemptions – 2014 Organization

Address

Total Delta Taxes 15,490

Ladner Regular Baptist Church of Ladner, British Columbia (Ladner Baptist Church)

5624 Ladner Trunk Road

Lighthouse Harbour Ministries

9551 Gunderson Road

McKee Athletic Association (East Delta Hall)

10379 Ladner Trunk Road

Navy League of Canada

Annacis Channel

Nordel Fellowship Baptist Church

7940 - 118th Street

North Delta Community Police Station

7033 / 7081 - 120th Street

1,600

North Delta Potters Guild

11425 - 84th Avenue

5,600

Parish of St. Cuthbert (St. Cuthbert's Anglican Church)

11601 - 82nd Avenue

18,500

4,720 14,660 3,900 10,550

Reach Child and Youth Development Society (Developmental Preschool North)

10921 - 82nd Avenue

1,570

Reach Child and Youth Development Society (North Delta Play and Learn Centre)

11489 - 84th Avenue

4,370

Royal Heights Baptist Church

11706 - 96th Avenue

22,590

Saviour Lutheran Church Society

4737 - 57th Street

10,620

Scott Congregation of Jehovah's Witnesses

11955 - 90th Avenue

22,370

Sources Community Resources Society

4807 Georgia Street

5,130

Sources Community Resources Society (Chestnut House)

4576 - 55B Street

2,000

South Delta Baptist Church

1880 - 56th Street

4,440

South Delta Baptist Church

1988 - 56th Street

79,840

South Delta Library

1321A - 56th Avenue

12,710

South Delta Little House Society

5061 - 12th Avenue

8,360

The Catholic Independent Schools Vancouver Archdiocese (Immaculate Conception School) 8843 - 119th Street

42,380

The Centre for Child Development of the Lower Mainland

11405 - 84th Avenue

The Nature Trust of British Columbia

Harlock Island

The Nature Trust of British Columbia

Riparian Habitat Area

The Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society)

5545 Ladner Trunk Road

1,610 230 7,990 14,680

The Roman Catholic Archdiocese of Vancouver (Immaculate Conception Church)

8840 - 119th Street

77,120

The Roman Catholic Archdiocese of Vancouver (Sacred Heart Church & School)

3900 Arthur Drive

78,830

The Sidekick Players Club

1172 - 56th Street

2,160

The Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society)

1115 - 51A Street

6,040

The Synod of the Diocese of New Westminster (St. David's Anglican Church)

1115 - 51A Street

43,790

The Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner)

4735 Arthur Drive

6,550

The Trustees of the Congregation of Crossroads United Church

7655 - 120th Street

26,530

The Tsawwassen Congregation of Jehovah's Witnesses

705 - 53rd Street

5,780

Then India Sanmarga Ikya Sangam Educational and Cultural Society

9326 116th Street

13,990

Trustees of the Congregation of Trinity Evangelical Lutheran Church

11040 River Road

7,660

Tsawwassen Independent School Society (Southpointe Academy)

1900 - 56th Street

Tsawwassen Tennis Club

286 English Bluff Road

165,090 7,500

Tsawwassen United Church

683 - 53rd Street

18,210

Tunnel Town Curling Club

1720 - 56th Street

8,830

Watershed Artworks Society

11425 - 84th Avenue

790

1,400,170

70

The Corporation of Delta  2015 Annual Report


Heritage Banner Design Contest Winners Congratulations to the 2014 Heritage Banner Design Contest winners! The Heritage Banner Design Contest is a Council initiative created to raise awareness of Delta’s heritage, engage the community and showcase local artists.

A Bite of Summer by Emily Kettleson

Symbiotic Harmony by Victoria Heryet

Cultural Heritage by Dave Stevens

category: Child/Youth

category: South Delta

category: North Delta

Grand Prize Winner

The Corporation of Delta  2015 Annual Report

71


Earth Day Photo Contest Winner

This year’s annual Earth Day Photo Contest celebrated Earth Day and highlighted Delta's landscapes and nature. Congratulations to grand prize winner Adina Shore for her stunning Centennial Beach photograph!

Boundary Bay Beauty by Adina Shore

Annual Report Photo Credits Thank you to Marlene Graham, Richard Pasco, and Earth Day photo contest participants for providing many of the photographs used in this annual report.

72

The Corporation of Delta  2015 Annual Report


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The Corporation of Delta 2015 Annual Report  
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