Upload
the-corporation-of-delta
View
219
Download
0
Tags:
Embed Size (px)
DESCRIPTION
Â
Citation preview
The Corporation of Delta • 2014 Annual Report 1
The Corporation of Delta2014 Annual Report
“With the South Fraser Perimeter Road now open and a new bridge over the Fraser River on its way soon, Delta is becoming known as a municipality of emerging opportunities.” — Mayor Lois E. Jackson
The Corporation of Delta • 2014 Annual Report 3
Table of ContentsMayor’s Message .....................................................................................................4
Chief Administrative Officer’s Report .....................................................................................................5Our Mission .....................................................................................................6
Delta Municipal Council .....................................................................................................7About Delta .................................................................................................8,9
Delta in Numbers ...........................................................................................10,11Departmental Objectives ...........................................................................................12,13Organizational Structure ..................................................................................................14
Department Overviews ..................................................................................................15Office of the Chief Administrative Officer ...........................................................................................16,17Human Resources & Corporate Planning ...........................................................................................18,19
Legal Services ...........................................................................................20,21Property Use & Compliance ...........................................................................................22,23
Climate Action & Environment ...........................................................................................24,25Office of the Municipal Clerk ...........................................................................................26,27
Community Planning & Development ...........................................................................................28,29Engineering ...........................................................................................30,31
Finance ...........................................................................................32,33Parks, Recreation & Culture ...........................................................................................34,35Fire & Emergency Services ...........................................................................................36,37Fire & Emergency Services:
Corporate Emergency Programs ...........................................................................................38,39
Delta Police ...........................................................................................40,412013 Audited Financial Statements ..................................................................................................42
Treasurer’s Report ..................................................................................................43Independent Auditor’s Report ..................................................................................................44
Consolidated Statement of Financial Position ..................................................................................................45
Consolidated Statement of Operations ..................................................................................................46Consolidated Statement of
Net Financial Assets ..................................................................................................47
Consolidated Statements of Cash Flows ..................................................................................................48Notes to the Financial Statements for the
Year Ended December 31, 2013 .........................................................................................49–59
Note 20 Segmented Information ...........................................................................................60,61Supplementary Information ..................................................................................................62
Schedule 6 – Statement of Financial Activities by Fund (Unaudited) ..................................................................................................63
Permissive Tax Exemptions ...........................................................................................64,65
The Corporation of Delta • 2014 Annual Report 4
Mayor’s Message
On behalf of Council, I am pleased to present the 2014 Annual Report for the Corporation of Delta.
This year was a significant year for our community, with many exciting accomplishments that truly position Delta as a municipality of emerging opportunity. The industrial development currently underway at Boundary Bay Airport is an excellent example of promising opportunity in Delta. Once completed, the Dayhu distribution centre will create 1,000 new jobs locally and will contribute considerably to our local tax base. This new development, combined with the Tilbury Industrial Park, Annacis Island, and our Saving Our Industrial Lands revitalization projects, identifies Delta as a productive industrial hub within Metro Vancouver. I am happy to share that 2013 saw a number of initiatives to enhance services and amenities in Delta, including the opening of the new 12,000 square foot Delta Community Animal Shelter, which not only enhances shelter animal care but also the work environment for our staff and volunteers. We began operation of the North Delta Seniors Bus, an essential service for our senior community that assists more than 160 registrants, five days per week, and we initiated work on the North Delta Recreation Centre expansion, investing over $10 million into the North Delta community. With the launch of our new website this April, we improved our online communications and services to be more accessible and interactive. Delta’s website receives more than 200,000 unique visitors each year, so it was important for us to provide not just a website, but a virtual amenity for our residents. Through new tools, the website makes it easier to register for programs, locate new activities, plan a recycling routine and more. Residents can be satisfied knowing all of these projects are completed thanks to practical financial planning and fiscal strength. We have not taken on any new debt since 2003, and our general debt will be down to $1.43 million by the end of 2014—an achievement in which we can all take great pride. This year’s accomplishments, and anticipated projects heading into next year, mark Delta as a municipality of opportunity, health and success for all corners of our community—businesses, families, and even the animals!
Yours truly,
Lois E. Jackson Mayor
The Corporation of Delta • 2014 Annual Report 5
Chief Administrative Officer’s Report
As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report fulfills the requirements of the Community Charter, which sets out stringent reporting requirements for all municipalities in British Columbia. I am pleased to state that this Annual Report meets and exceeds those requirements and provides an accurate account of Delta’s business and financial transactions during 2013.
I echo the Mayor’s sentiment when I write that this was a significant year for Delta in that many of the year’s accomplishments will propel our municipality into future opportunity. We have worked hard to collaborate with the Provincial government to better Delta’s transportation infrastructure and improve access to our communities and businesses, such as the Tilbury Industrial Park and Boundary Bay Industrial Park, making Delta a more desirable area to own a business and work.
You can read more about our 2013 project achievements in the coming pages, but the most important point to note is that throughout all of our projects, we are committed to remaining fiscally responsible and maintaining healthy financial reserves.
Looking ahead to 2014, we will continue to provide Delta with quality services and improved infrastructure. We are proud to report that our general debt will be down to $1.43 million by the end of 2014, and with our commitment to “pay-as-you-go” funding, the general debt will be entirely eliminated in just a few more years.
As you read this report, please recognize that these achievements are a result of the leadership, dedication and teamwork that exists between departments and staff at Delta. I would like to acknowledge the hard work and commitment of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police and police civilian members. It is through each individual’s contribution that 2013 has been a successful year. Of course, none of our achievements would be possible without the steadfast leadership and support of Mayor Lois E. Jackson and Delta Council.
Thank you especially to all of the citizens that contribute to our community and make it a pleasure for us to serve you each and every day.
George V. HarvieChief Administrative Officer
The Corporation of Delta • 2014 Annual Report 6
Our Mission
To provide a healthy workplace and foster a safe, vibrant, sustainable community through excellence in municipal services honouring culture, heritage and the environment.
The Corporation of Delta • 2014 Annual Report 7
Left to right, back row: Councillor Ian L. Paton, Councillor Scott Hamilton, Councillor Robert Campbell, Councillor Bruce McDonald Left to right, front row: Councillor Jeannie Kanakos, Mayor Lois E. Jackson, Councillor Sylvia Bishop
Delta Municipal Council
The Corporation of Delta • 2014 Annual Report 8
About Delta
The Corporation of Delta • 2014 Annual Report 9
A beachside town located next to the US/Canada border and BC Ferries terminal, Tsawwassen is a tourist destination and a beach paradise for locals. The town features natural spaces, including Boundary Bay Regional Park and Fred Gingell Park, and many recreational opportunities, including golfing and water sports. It offers a mix of housing, including single family homes and apartments, and a central shopping corridor with local boutiques and more.
North Delta is a bustling community full of shops, arts, culture, businesses, single family homes and apartment complexes. In the midst of the bustle is the Delta Nature Reserve and Burns Bog, the largest raised bog in North America. With fantastic sport parks, leisure and art centres, North Delta is also a key recreational destination.
Tsawwassen
LadnerLadner 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
The Corporation of Delta • 2014 Annual Report 10
Municipalities
Total General Purposes
Assessed ValueVancouver 216,787,303,416Surrey 83,274,864,075Burnaby 56,760,173,152Richmond 55,049,601,409West Vancouver 30,612,802,388Coquitlam 27,145,487,654District of North Vancouver 26,157,157,708Langley Township 22,581,316,179Delta 21,922,463,830City of North Vancouver 13,246,951,668Maple Ridge 12,519,706,491New Westminster 12,164,650,352Port Coquitlam 10,103,026,695Port Moody 6,919,914,733White Rock 5,237,842,805Langley City 4,167,519,063Pitt Meadows 2,990,946,462Bowen Island 1,470,099,292Anmore 799,610,300Lions Bay 612,706,660Belcarra 366,190,800
Residential
17,771,847,271
81%
Utility
21,577,178
0%
Major Industrial
251,806,000
1%
Light Industrial
1,482,237,600
7%
Business
2,313,129,203
11%
Recreational
38,954,000
0%
Farm
42,912,578
0%
Delta Assessed Value for Year 2013
Delta in Numbers
Land Area - Square Kilometre
Remainder of Greater Vancouver Regional District 2,702.44 sq km
Delta 180.11 sq km 6.2%
Land Area – Square Kilometre
Delta 35,781 3.8%
2011 Number of Dwellings
Remainder of Greater Vancouver Regional District 913,784 96.2%
2011 Number of Dwellings
The Corporation of Delta • 2014 Annual Report 11
2011
2011 % of Total Delta population 2006
2006 % of Total Delta population 2001
2001 % of Total Delta population
Change from 2001
to 2011Age 0-4 4,755 5% 4,860 5% 5,510 6% -13.70%Age 5-14 12,300 12% 13,270 14% 14,325 15% -14.14%Age 15-19 7,535 8% 7,265 8% 7,545 8% -0.13%Age 20-24 5,930 6% 6,075 6% 5,900 6% 0.51%Age 25-44 22,620 23% 23,445 24% 26,605 27% -14.98%Age 45-54 16,980 17% 16,285 17% 16,030 17% 5.93%
Age 55-64 14,270 14% 12,830 13% 10,275 11% 38.88%
Age 65-74 8,970 9% 6,885 7% 5,925 6% 51.39%Age 75-84 4,630 5% 4,255 4% 3,710 4% 24.80%Age 85 and over 1,855 2% 1,545 2% 1,130 1% 64.16%
Total Population: 99,860 96,725 96,950 3.00%
Population Growth 2001 – 2011
Population Growth in neighbouring communities% 2011 2006
Delta 3.3% 99,863 96,635 Richmond 9.2% 190,473 174,461 Greater Vancouver 9.3% 2,313,328 2,116,581 New Westminster 12.7% 65,976 58,549 Surrey 18.6% 468,251 394,976
School $1,056
Municipal $2,016
Regional $37
Other $329
Utilities $930
Year Total Taxes and Utilities2009 3,637$ 2010 3,769$ 2011 3,921$ 2012 4,049$ 2013 4,368$
$3,637 $3,769 $3,921 $4,049 $4,368
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
2009 2010 2011 2012 2013
Average Delta Residental Taxes & Utilities
Property Tax Allocation
The Corporation of Delta • 2014 Annual Report 12
2014 Departmental ObjectivesObjectives MeasuresDepartment
Office of the Chief Administrative Officer
» Ensure Council direction is carried out » Provide top quality, fiscally
responsible services to Delta residents and businesses
» Complete all Council motions, directives and resolutions in a timely manner » Oversee departmental responsibilities,
such as: annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff
Human Resources & Corporate Planning
» Human Resources: fulfill employer’s strategic objectives » Corporate Planning: provide
corporate services to Council, staff and residents
» Human Resources: manage policies, recruitment, employee training and professional development, labour relations, claims management, and occupational health and safety » Corporate Planning: coordinate
initiatives guided by Council direction, and provide high level of service to staff and residents
Legal Services » Provide Council and staff with timely, accurate and practical legal advice » Protect Delta’s interests, and
identify, minimize and manage risk in a cost-effective manner
» Provide cost-effective legal advice, gather lease payments and revenue, ensure claims are initiated and resolved efficiently » Oversee a program of risk control
measures through policies, procedures and risk-financing arrangements
Climate Action & Environment
» Coordinate and implement corporate and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment » Protect eco-system services
through education, bylaw enforcement and development
» Reduce levels of corporate greenhouse gases, resolve complaints, respond to spill accidents, organize and attend education and outreach events, review building permits and development proposals
Property Use & Compliance
» Provide proactive and reactive property use compliance through public awareness, enforcement, registration and inspections
» Continue bylaw enforcement and animal control calls, inspect secondary suites and issue business licences
Office of the Municipal Clerk
» Provide administrative and support services to facilitate the democratic decision-making process
» Coordinate Council and committee meetings, process bylaws, agreements and correspondance, and oversee the election process
The Corporation of Delta • 2014 Annual Report 13
Department Objectives Measures
Community Planning & Development
Engineering
Finance
Fire & Emergency Services
Parks, Recreation & Culture
Delta Police
» Support Council to establish a vision, policies and plans for future growth and development » Provide the public timely and
efficient services for all forms of applications, permits, inquiries and concerns
» Prepare and adhere to the Official Community Plan » Coordinate applications, zonings,
permits, land use issues, building and permit inspections, and technical queries in a timely manner
» Administer sustainable planning and management of corporate infrastructure through replacement, renewal and maintenance programs » Ensure efficient and effective
delivery of services to Delta residents and businesses through annual work plans
» Develop and maintain long range plans for each of the utilities and the roads network through the annual capital plan » Identify, implement and monitor results
of annual operational work plans
» Develop and oversee the five-year financial plan through the business plan workshop and budget process » Prepare annual audited financial
statements
» Maintain high quality emergency service levels through education, including first responder pre-hospital care training and BCIT Succession Planning Program » Enhance Emergency Preparedness in
Delta and develop preliminary plans for a new Training Fire Hall
» 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
» Develop and implement strategic plans consistent with corporate goals » Comply with legislative
requirements
» Maintain the highest level of fire protection and emergency services to the community in accordance with the governing legislations, as well as support Council directions » Plan for future issues, examine
needs to enhance emergency response and preparedness
» Deliver recreational, community, arts and culture, and seniors services in an effective, efficient and affordable manner » Maintain and operate corporate
buildings and facilities with a high standard of care and safety
» Target high-risk activity, prepare community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors
» Develop accountable, timely and measurable action items associated to our strategic objectives
The Corporation of Delta • 2014 Annual Report 14
Organizational Structure
Residents, Property Owners, Businesses
Police Board Mayor & CouncilAdvisory Boards – Appointed by Council
Chief Constable Chief Administrative Officer
Fire ChiefDirector HR & Corporate Planning
Director Engineering
Manager Property Use & Compliance
Director Finance
Municipal Solicitor
Director Community Planning & Development
Director Parks, Recreation & Culture
Office of the Municipal Clerk
The Corporation of Delta • 2014 Annual Report 15
Department Overviews
The Corporation of Delta • 2014 Annual Report 16
Office of the Chief Administrative OfficerStaff Speak
— Leanne Salmon, Administrative Secretary to the CAO
“The Corporation of Delta provides immense support and opportunities for career growth. I started out in the Clerk’s department opening the Mayor’s mail 20 years ago, worked my way up in various departments over the years, and in the last five years, I’ve been fortunate enough to work as the Administrative Secretary to the CAO—full circle!”
The Corporation of Delta • 2014 Annual Report 17
Who We Are
What We Do
What We’re Proud Of2013 AchievementsThe 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.
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 » Parks, Recreation & Culture » Property Use & Compliance
Delta Police coordinates with the CAO on service and administrative issues, including budgeting, priority-setting and business planning.
» Collaborated with the Provincial Government for transportation infrastructure improvements in Delta, including the George Massey Tunnel Replacement Project, 80 Street off-ramp, Matthews Interchange and the South Fraser Perimeter Road
» Brought forward municipal issues and community concerns associated with Delta- port, Fraser Surrey Docks Proposed Coal Transfer Facility and Coal Dustfall Monitoring
» Chaired the Major Civic Buildings Committee on key capital projects, including the new Delta Community Animal Shelter, North Delta Recreation Centre Expansion and Ladner sports field upgrades; ensuring all projects are completed on time and on budget
» Led the Ottawa Lobbying Delegation in pursuit of support for Ladner Harbour Dredging and protection of local interests regarding the Federal Additions to Reserve policy amendments
» Achieved funding success; Ladner Harbour Dredging program in progress
» Oversaw design and implementation phase of Delta’s new corporate website
» Provided direction on fiscal planning and contingency reserves
» Oversaw coordination of the Southlands development application process, including the Public Information Meetings and Public Hearings
» Lobbied for ongoing support and improvements to Boundary Bay Airport
» Recognized as “Most Fiscally Responsible” and “Most Improved” municipality by NAIOP Vancouver
» Received an award from the Province of B.C. in recognition of Delta’s Saving Our Industrial Lands initiative, specifically the landmark deal between Delta and Ocean Trailer
» Provided direction regarding emergency planning crisis communications and tabletop exercises
The Corporation of Delta • 2014 Annual Report 18
Staff Speak
Human Resources & Corporate Planning
— Sean McGill, Director of Human Resources & Corporate Planning
“My role is incredibly diverse—one day I might be focused on new HR initiatives that improve the work environment for our employees, and another I am actively involved in the creation of programs and initiatives that spur development and enhance our community. I find great satisfaction in creating an exciting future for Delta guided by the vision of our Council.“
The Corporation of Delta • 2014 Annual Report 19
What We DoHuman Resources
From wellness to professional development, we ensure employees of the Corporation of Delta (union and exempt) are healthy and happy. We administer employee benefits, compensation, claims, retirement and pension plans, and also coordinate programs to promote physical and mental well-being in the workplace. Through recruitment and retention services, we fill positions and take care of future employees, too. We lead the following staff committees: Labour Management for CUPE & Fire, Occupational Health & Safety for CUPE, Fire and CUPE Police Civilians, and the Wellness Committee. We also represent Delta at the Metro Vancouver Human Resources Advisory Committee (HRAC).
Corporate Planning
Corporate Planning oversees corporate initiatives and intergovernmental projects and programs. We coordinate Delta’s business planning services and bylaw development, organize municipal representation and policy briefing for UBCM, FCM, meetings with First Nations, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services with Delta Chamber of Commerce. We also coordinate infrastructure grant applications and oversee development activities at Boundary Bay Airport, and provide external liaison with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library.
What We’re Proud Of
» Introduced a new Bullying & Harassment policy as required by Bill 14 (WorkSafeBC)
» Achieved the North American Occupational Safety & Health (NAOSH) Award for Local Government in B.C.
» Facilitated enhanced employee growth through a new employee orientation, performance management and review program to evaluate and substantiate progress of newly hired, promoted and temporary employees
» Updated the Occupational Health and Safety Handbook
» Completed preparations for the 2014 COR Safety Audit
» Hired 10 new fire recruits » Obtained the Mayor’s Saving Our Industrial
Lands award for innovation in brownfield remediation
» Facilitated major development at Boundary Bay Airport
» Facilitated dialogue on Regionalization of Police Forces
» Celebrated Delta Libraries Milestone anniversaries
» Conducted citizen satisfaction survey » Achieved funding success; Ladner Harbour
dredging program in progress » Pursued policy development on inland
terminals » Participated as liaison with Port Metro
Vancouver Roberts Bank Terminal 2 » Planned and coordinated construction of new
Delta Community Animal Shelter » Planned and coordinated the first annual Delta
Trades & Technical Career Fair » Raised nearly $64,000 for United Way » Facilitated Ottawa Lobbying Delegation,
including protection of local government interests through pursuit of Federal Additions to Reserve policy amendments
2013 Achievements
Who We AreThe Human Resources & Corporate Planning Department’s role is twofold: we provide human resource services to Delta’s staff and Council, and we coordinate initiatives that impact the entire Corporation of Delta.
The Corporation of Delta • 2014 Annual Report 20
Staff Speak
— Samien Safaei, Lands Solicitor
Legal Services
“Working in the Legal Department allows me to work with all of the different departments, as well as outside agencies, levels of government and private entities, to find a creative and mutually effective resolution to our various goals.”
The Corporation of Delta • 2014 Annual Report 21
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. 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.
Legal » South Fraser Perimeter Road: approved four
sets of road dedication plans » BC Ferries appeal: obtained intervener status in
appeal of Horseshoe Bay ferry terminal to mitigate impact on Tsawwassen ferry terminal taxes
» Negotiated three Road Crossing Agreements with BNSF (92nd Street, 80th Street, River Way and 96th Street)
» Obtained numerous Statutory Rights-of-Way (Delta utilities, BC Rail, BC Hydro) Risk Management
» Opened and investigated 106 new claims » Negotiated renewal of automobile, liability and
property insurance Lands
» Completed acquisition of a portion of Vancouver Landfill
» Extended RCMP lease of second floor of 4450 Clarence Taylor Crescent
» Purchased former Century lot at 2105-56 Street and consolidated it with other properties leased by Snow Farms to create a large organic farm expected to be fully certified and operational by summer 2016
» School Board land exchanges: exchange and alteration of 12 properties to resolve property issues for both School Board and Delta
» Purchased 5110 Ladner Trunk Road and resolved outstanding road issues around Lowe property at 5097 47A Ave
» Purchased 6772 Westview Drive, subdivided to enlarge park and sold again
» Renewed four Agricultural Farm Leases
Who We Are
What We Do
What We’re Proud OfThe Legal Services department provides responsive, cost-effective legal advice and risk management services to Council and staff. We also manage municipal property and provide support services relating to land issues to other departments.
2013 Achievements
The Corporation of Delta • 2014 Annual Report 22
Staff Speak
Property Use & Compliance
— Sarah Jones, Shelter Manager, DCAS
“I am proud that our animals get treated as pets and not as ‘caged animals.’ We really are lucky to have the volunteer team we have, too, as they help us ensure we can share our hearts with the animals and not get overwhelmed by just having to maintain their basic needs.”
The Corporation of Delta • 2014 Annual Report 23
The Property Use and Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licensing, registration of secondary suites, issuing agricultural soil deposit permits, operation of the Delta Community Animal Shelter, and the enforcement of Animal Control licensing and regulations.
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. 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.
Bylaw Enforcement » Issued occupancy permits to over 1,280 suite
owners with over 1,700 applications in process through Secondary Suite Program
» Issued more than 1,000 more business licences in 2013 compared to 2010, bringing the total number of licences to over 6,500, a revenue increase of over $200,000
» Implemented a new Inter-Municipal Business Licence program in conjunction with five other municipalities, making it easier for trade businesses to do business in Delta
» Enforcement, monitoring and education has resulted in a significant increase in levels of compliance of soil deposit permit regulations, as well as an increase in permits fees collected and fines issued
» Implemented the summer Parks Patrol which saw a significant decrease in complaints related to vandalism and illegal activities in the parks in 2013 Animal Control
» Delta Community Animal Shelter answered 1,713 animal control calls, admitted 599 animals to the shelter and adopted out 318 animals
» Successful social media outreach resulted in more than 4,000 Facebook followers
» Over 3,000 people visited the 4th Annual Delta Community Animal Shelter Expo
» Dog Licensing compliance has again exceeded more than 8,000 licensed dogs in Delta
» Implemented annual visits to residents of dogs deemed as dangerous to inspect their security and provide support to dog owners
» Developed and implemented training related to animal care and safety for community members and municipal staff
» Jointly initiated a new Lower Mainland Animal Shelter Manager’s Committee
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 24
Staff Speak
— Angela Danyluk, Senior Environmental Officer
Climate Action & Environment
“The landscape of Delta is unique, consisting of farmland, urban centres, river front, ocean, forest, streams and a bog. As a biologist, this complexity makes for a very challenging and interesting place to work in.”
The Corporation of Delta • 2014 Annual Report 25
Climate Action and 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 environ-mental 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.
» Completed a Community Energy and Emissions Plan
» Delivered elementary school climate change plays and Climate Change Showdown for Grade 5 students
» Completed a Carbon Credit sharing agreement with the City of Vancouver and Metro Vancouver
» Completed and submitted necessary reporting to achieve Carbon Neutrality in respect of Corporate Operations
» Worked with the BC Agriculture Council to develop an Agricultural Climate Change Adaptation strategy
» Continued reporting to Council and reviewing information pertaining to the Environmental Assessment of Vancouver Airport Fuel Delivery Project and proposed Fraser Surrey Docks Coal Terminal
» Conducted a coal dustfall monitoring project in Tsawwassen
» Continued work towards implementation of long-term management plan for Burns Bog
» Completed Year 5 of Boundary Bay Ambient Monitoring Program
» Hosted a pesticide drop-off, and coordinated the inventory and control of invasive plants in Delta
» Implemented a new industrial business environmental inspection program that works with companies to improve pollution prevention measures
» Delivered Earth Week, as well as other staff and public outreach events
Climate Action and Environment ensures that the environmental values of the municipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation and spill/incident response.
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 26
Staff Speak
“I take great pride in the responsibility of providing a link between Delta Council and Delta residents.”
— Robyn Anderson, Acting Municipal Clerk
Office of the Municipal Clerk
The Corporation of Delta • 2014 Annual Report 27
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.
Each clerk within the department is tasked with a specific role or department; 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.
» Completed the review and update of the Council Procedures Bylaw
» Continued development and implementation of Corporate Records Management Program
» Completed the service agreement with Delta Archives for safekeeping of Corporate Records
» Maintained Corporate Correspondance Tracking System including the processing of 3,191 items of external correspondance
» Processed 48 requests under the Freedom of Information and Protection of Privacy Act
» Coordinated 43 delegations and 43 Council Workshops
» Prepared agendas and recorded official minutes for:
Who We Are
What We Do
What We’re Proud Of2013 Achievements
• 29 Regular Council Meetings• 29 Executive Council Meetings• 14 Public Hearings (including two multi-day Public Hearings for Marina Gardens and Southlands)• 13 Meetings following Public Hearings• 90 Advisory Committee meetings
The Corporation of Delta • 2014 Annual Report 28
Staff Speak
— Manjit Kaila, Application Centre Manager
Community Planning & Development
“As a Delta employee for 20 years and a resident for 13 years, I live, work and play in Delta, and I enjoy every minute of it. The Corporation is a supportive and innovative organization to work for, and this community is full of passionate people that I look forward to assisting every day.”
The Corporation of Delta • 2014 Annual Report 29
The Community Planning & Development Department comprises three divisions: Application Centre, Development Services, and Planning Services. Each division assists in shaping the look of Delta by preparing plans and policies relating to the use of land, health, safety and welfare of Delta residents.
The Application Centre provides customer service to the public for building and land use development permits, and manages the building and development application process. Development Services issues building permits, conducts building permit inspections and gives advice on building-related matters. We 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. We 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. Planning Services undertakes research, analyzes planning information and prepares report and recommendations for Council on a variety of policy matters. In addition, we review the Official Community Plan and area plans, update zoning bylaw, conduct agricultural and heritage planning, administer environmental initiatives, and address sustainable community development through planning. We also represent Delta on regional planning issues.
Application Centre » Processed 910 building permit applications,
577 plumbing permit applications, 284 land use applications, and responded to 51 comfort letters
Development Services » Issued more than 1,350 building and plumbing
permits with a total construction value of approximately $260 million, an increase of approximately 32% over the previous year
» Completed 3,943 building inspections and 2,750 plumbing inspections
» Provided engineering and servicing requirements for 64 land development and 25 building permit applications Planning Services
» Completed Phase 3 of the North Delta Area Plan review process and released a draft Area Plan for community comment
» Initiated the rezoning of four Delta-owned properties along Ladner Waterfront, including the former Seven Seas building
» Undertook consultation for an update to Delta’s Heritage Strategy and produced a new draft strategy for public review
» Continued to process development and building permits for new communities of Sunstone and Tsawwassen Springs
» Continued processing significant land use development proposals, including Public Hearings for Southlands and Marina Garden Estates applications
» Reviewed and responded to 765 items of correspondance on behalf of Council
» Processed the following land development applications: 41 Subdivisions, 13 Official Community Plan Amendments, 45 Rezonings, 59 Developments Permits, 44 Development Variance Permits, 26 Board of Variances, 60 Sign Permits, 12 Agricultural Land Commissions, 34 Miscellaneous
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 30
Staff Speak
Engineering
— Shannon Hadley, Engineering Programs Coordinator
“Deltans love to discuss garbage and recycling. My favourite part of my role is when I hear from residents how much they enjoy and benefit from the programs we are offering. I believe the work I do is making a difference!”
The Corporation of Delta • 2014 Annual Report 31
The Engineering Department provides a range of public works services in the areas of water, sewer, drainage, irrigation, solid waste, recycling and roads. Engineering is organized into five divisions: Administration and Customer Service, Design and Construction, Operations, Transporation, and Utilities.
Administration and Customer Service provides administrative and customer service support, issues permits for hydrant use, road and right-of- way uses, tree cutting, special events and filming, and operates the corporate switchboard. Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services, including topographic pick-up, construction lay-out and record surveys. Operations provides a range of public works services, including water supply, drainage and diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. We also do inspection and maintenance of playgrounds, sports fields, water parks and passive areas, and provide urban forestry arborist services. Transportation manages municipal transportation infrastructure and related transportation facilities, as well as responds and provides advice to Council, businesses and residents. Utilities provides long-range planning, management and replacement programs for the water, sewer and solid waste utilities. We oversee drainage, irrigation, diking, and flood protection, and manage work with Information Services to maintain the corporate GIS/CAD services, and investigate/respond to steep slope issues.
Administration » Processed and answered 24,033 customer calls
and service requests, 3,500 BC One Calls and 3,600 customer service emails
» Reviewed and approved approximately 250 third party utility applications and 30 film shoots
» Coordinated 842 volunteers for the Adopt-a- Street program Roads
» Completed 10 Neighbourhood Road Improvement projects
» Implemented the Pavement Rehabilitation Program
» Coordinated the South Fraser Perimter Road opening and Nordel Way tree planting Water
» Installed approximately 400 meters under the 2013 Water Meter Program
» Issued 62 hydrant permits » Implemented the Watermain Infrastructure
Renewal Program and Airport Water Booster Station Upgrade
Solid Waste » Completed Multi-Family Food Waste Pilot
Project and implemented the Free Mattress Recycling Voucher program
» Developed a collection schedule app (downloaded roughly 1,400 times in 2013)
» Hosted 14 free Sustainable Gardening Work shops with more than 220 participants Sanitary
» Conducted a Delta-wide Sanitary Sewer Study » Finalized construction of the Kirkland House
Sanitary Sewer Pump Station » Conducted CCTV 13,000 m of sewers
Drainage
» Conducted 220 site visits, and processed 26 ditch infill applications and site inspections
» Constructed 50 m long drainage water course on Westham Island
» Completed construction of pilot weir project in Burns Bog east-west ditch
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 32
Staff Speak
Finance
— Debbie Seto, Budget Officer
“The Finance department is a solid team of intelligent and knowledgeable people that care about the quality of our work. We know that everything we do, from budgeting, to financial planning, to investing, affects our community and taxpayers, who are forefront in our minds in every decision we make.”
The Corporation of Delta • 2014 Annual Report 33
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.
Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, totaling approximately $240 million, as well as manages an investment portfolio which, during the year, may exceed $180 million. Tax rates are determined by this division along with the billing and collection of property taxes, totaling approximately $180 million. Our division is responsible for billing and collection of utilities, totaling approximately $43 million in addition to the invoicing and collection of other Corporate revenues. Financial Services 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.
Information Services implements, manages, supports and upgrades computer applications, corporate websites, personal computers and printers, central processing infrastructure, data-centre, data/voice networks, telephone systems and security systems.
Budgets and Taxation » Approved 2013 Financial Plan four months
ahead of statutory deadline » Investment portfolio kept pace with bench
marks despite unfavourable investment climate » Increased participation in the electronic Home
Owners Grant Program and monthly pre-authorized debit payments
» Contracted with a new collection agency with reduced rates and more effective collection procedures
» Exercised an early debt repayment option, resulting in savings of approximately $85,000 annual to be realized from 2013–2023. Delta’s general debt will be paid off in 2018, five years ahead of schedule. Financial Services
» Issued 2,909 purchase orders worth $41.6 million
» Managed competitive bidding processes for a range of commodities and services
» Posted over 200 competitive bid opportunities on BC Bid
» Managed Stores inventory worth roughly $750,000 to support municipal operations
» Prepared for 9.2 PeopleSoft upgrade » Produced the 2013 Annual Report » Completed the annual audit of 2012 Financial
Statements Information Services
» Completed upgrade of Delta’s Storage Area Network
» Provided complete audio-visual and computer support to the Southlands Public Hearing
» Installed CCTV security systems at Municipal Hall, Ladner Leisure Centre, Delta Community Animal Shelter and Harris Barn
» Installed infrastructure for telephones, security and computers at DCAS
» Completed installation of Council Chambers web broadcasting system for Regular Meetings and Public Hearings
» Released MyAccounts public online service for property tax, utilities, licensing and building permit information
» Deployed Wifi at Delta’s Harris Barn Facility
— Delta’s general debt will be paid off in 2018, five years ahead of schedule —
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 34
Staff Speak
Parks, Recreation & Culture
— Kate Steel, Emergency Social Services & Seniors Resource Coordinator
“The work that is done at the municipal level is so integral to the overall health of a community. Delta is a thriving community because the people that are employed by the Corporation are passionate about making this a great place to work, live and play. There is something very empowering about being able to make such a significant contribution.”
The Corporation of Delta • 2014 Annual Report 35
The Parks, Recreation & Culture department develops, coordinates and delivers parks, recreation and culture services and programs. We promote awareness and interest in healthy lifestyles through participation in recreational activities and volunteer opportunities. We work closely with community groups, service clubs and not-for-profit organizations to further enhance the services provided.
If you have swam at a leisure centre, taken an art class at a local art studio, or strolled through one of our many parks, you’ve enjoyed a service provided by the Parks, Recreation & Culture department. We provide recreational activities and a wide range of instructional programs through our municipally-operated facilities, including pools, arenas, arts, seniors and fitness centres.
We manage direction and operations for parks and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more, and we plan events throughout Delta, such as the Delta Triathlon, Boundary Bay Airshow and Luminary Festival. In addition to these services, we are responsible for all corporate building operations, as well as management of the two municipal cemeteries and Ladner Harbour Boat Basin. We implement and execute department policies, procedures, bylaws and rental grants, and manage Delta’s Emergency Social Services and Leisure Access Assistance Programs.
» Processed 1.4 million admissions at recreation facilities (6.7% increase compared to 2012)
» Hosted 145 registered fitness programs with 4,902 participants
» Hosted 2,342 registered community recreation programs with 15,828 participants
» Completed $1 million worth of civic building lifecycle projects
» Coordinated and/or partnered in the delivery of more than 100 successful community events
» Hosted over 300 facility special events » Partnered with Fraser Health on delivery of the
Healthy Living Strategy and Programs » Executed over 30 licence and service
agreements » Launched the North Delta Seniors Bus service » Proceeded with expansion plans for
the North Delta Recreation Centre » Completed a new ball diamond at Cromie Park
and began construction of a synthetic turf sport field at Dugald Morrison Park
» Developed a dog off-leash area in North Delta at Delview Park
» Implemented a number of park lifecycle and enhancement projects, including fence cost sharing, bleacher replacement, Sungod trail resurfacing, John Oliver Park field house flooring, Annieville Lions Park playground repairs and more
» Introduced a new Delta Parks Regulation Bylaw and Fees and Charges Bylaw
» Implemented Energy Reduction projects at Delta facilities, including: Ladner Leisure Centre Solar Energy, Ladner Outdoor Pool Solar Energy, North Delta Outdoor Pool Solar Energy, North Delta Public Safety Building Lighting Retrofit
» Activated Facility Admission Cards in South Delta
» Concluded the Delta School District/Municipal land exchange
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 36
Staff Speak
“This year, we celebrated our 50th anniversary as a career department. It’s been a joy to watch the Delta community grow over the years. No matter how many years go by, this remains an exciting, dynamic profession, and it is always rewarding serving Delta`s residents and keeping our community safe.”
— Dan Copeland, Fire Chief
Fire & Emergency Services
The Corporation of Delta • 2014 Annual Report 37
Delta Fire & Emergency Services provides twenty-four hour emergency response, fire inspection services, public education on fire issues, and emergency planning to Delta’s public business and community facilities. Delta Fire & Emergency Services is comprised of the following four divisions: Finance, Administration & Training, Operations & Appartatus/Equipment, Protective Services & Facilities, and Corporate Emergency Measures.
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 and payroll support for 179 Fire & Emergency Services personnel, as well as supports the Fire Chief, and Finance and Human Resources departments 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. The division provides direction relating to the Fire Department’s radio communications and all purchases related to vehicles, equipment and facilities. 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. This division directs emergency planning and fire prevention, and manages crew inspection of properties in accordance with Delta bylaws and the BC Fire Code, fire investigations, and building pre-planning.
Fire Chief » Celebrated 50 years of career firefighting » Welcomed 10 new recruits to the department » Continuously working with Community
Planning & Development on plans for an enhanced training centre/fire hall at Boundary Bay Airport
» Continued process to implement new First Responder level training
» Developed Succession Planning Program at BCIT
» Sponsored two Delta high school females to attend Camp Ignite to learn about firefighting as a career Finance, Administration & Training
» Restructured our first aid training schedule to ensure all of our personnel are trained regularly and efficiently, and added three additional protocols: blood pressures, pulse oximeters, and epi-pens
» Provided Incident Command training to most of our confirmed Officers to ensure the highest level of expertise is maintained
» Supervised the overall training of all of our hazardous material team members on the new hazmat vehicle, and worked with instructors to create a new, streamlined Hazmat Training Guide Fire Operations & Apparatus/Equipment
» Placed a new Quick Response Wildland and 32 Meter Ladder Apparatus into service
» Supervised installation of smartphones on all apparatus for communications and fire investigations
» Implemented communications system for all Fire Halls to allow for conference calling and training Fire Protection & Facilities
» Completed technological communications upgrade to Blackberrys for real-time information exchange
» Completed two Fire Hall open houses during Fire Prevention Week
» Coordinated the annual school fire safety education and Fire Chief for a Day programs
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 38
Staff Speak
“Natural disasters or other emergencies are often inevitable, but we can plan to be as best prepared as possible. I actively promote emergency preparedness through public education and ensure our community has the resources it needs to act quickly in the event of an emergency. My department helps keep Delta residents, schools and businesses prepared, safe and healthy.”
— Michel Latendresse, Deputy Chief
Fire & Emergency Services: Corporate Emergency Programs
The Corporation of Delta • 2014 Annual Report 39
The Deputy Chief of the Corporate Emergency Program provides day-to-day coordination and management of Delta’s Emergency Program.
Corporate Emergency Program staff ensure Delta is prepared for an emergency or natural disaster. We continuously conduct hazard, risk and vulnerability analysis, and incorporate our findings into ongoing emergency preparedness, mitigation strategies, planning, response and recovery initiatives. We maintain and update emergency plans and procedures that address processes before, during and after an emergency event, and identify resources (facilities, equipment, materials, and human resources) needed. We also maintain a primary and backup Emergency Operations Centre.
A large component of our role is heightening the level of preparedness across the municipality through public education activities. We organize emergency preparedness training exercises for municipal staff, external support agencies and the public, and we support and promote Delta’s emergency program volunteer-based initiatives. We work with the Delta School District to ensure schools and students are prepared, prepare businesses for continuity and recovery in the event of an emergency, and support and share best practices with Tsawwassen First Nation community.
» Completed a comprehensive Municipal Emergency Response Plan Revision
» Hosted more than 30 Personal Emergency Preparedness presentations to various interest groups
» Created Delta Spill Response Protocol and Emergency Traffic Management working groups
» Solidified Beach Access Points Protocol with the Canadian Coast Guard and Delta Marine Unit
» Implemented the Railway Mile Marker initiative for first responder agencies and dispatchers
» Mobilized First Responder equipment at Ladner Harbour Cache (seasonal)
» Supported employee preparedness through emergency preparedness kits payroll deduction purchase program
» Continued the Community Wildfire Protection Plan
» Purchased needed resources, including deployable emergency radio kits for reception centres and group lodging facilities, rail car emergency response kit for dangerous spills, and inter-municipal emergency radio system
» Completed a number of corporate training exercises, including earthquake preparedness drills, fire extinguisher training, dangerous goods, and Boundary Bay Airport tabletop exercise for Municipal stakeholders
» Integrated partnership for Regional Emergency Management Committies, Regional HRVA, Critical Infrastructure Assurance, Disaster Debris Management, Disaster Response Routes, and Communications Interoperability, and Japanese Tsunami Debris Planning Committee
» Coordinated Neighbourhood Emergency Preparedness Program workshops and community outreach programs
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 40
Staff Speak
“As a resident of Delta who chooses to raise my children in this community, I feel honoured and privileged to work with the men and women of Delta Police who are dedicated to the well-being of our neighbourhoods.”
— Sergeant Ciaran Feenan, Delta Police
Delta Police
The Corporation of Delta • 2014 Annual Report 41
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 Department offers a wide variety of programs and services to accomplish its mission of “Community Safety through Partnership, Innovation and Diversity.” Along with traditional specialized sections including Traffic, School Liaison, Emergency Planning, Community Police Stations, the Reserve Constable Program and Victim Services, Delta Police has enhanced its Community Health Intervention Unit and created a Domestic Violence Unit. Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities. Criminal activity is constantly evolving and DPD continues to react to this change. Resources will also focus on cybercrime and related fraud, elder abuse and relationship violence, while ensuring a continued focus on traditional property crime, drug suppression and crimes against persons.
Operations » Made an arrest in connection with a
Tsawwassen First Nation homicide that occurred early in 2013
» Convicted Wyatt de Bruin for Second Degree Murder and sentenced to life in prison for the murder of Laura Szendrei that occurred in Mackie Park. In addition to the conviction, the investigation is being used as a case study and teaching tool on a national level, and members will be presenting at a national homicide conference in 2014.
» Convicted Darshan Singh of Aggravated Assault for stabbing his wife in the neck leaving her paralyzed. Mr. Singh was sentenced to six years in prison.
» Made the arrest of a young offender for a series of sexual assaults that occurred in Tsawwassen Administration
» In honour of the Delta Police 125th Anniversary, the Department introduced its official Flag and Colours in a Flag Dedication Ceremony, rolled out a new crest and published a DPD History book
» The Delta Police Board hosted the BC Association of Police Board Conference and AGM
» The Delta Police Pipe Band performed “Mull of Kintyre” with the legendary Sir Paul McCartney at his Vancouver concert
» DPD concluded the 2011-2013 Strategic Plan “125 Years: A Legacy of Excellence”
» Crime rates in Delta are at historic lows » Delta is ranked the 35th safest community in
the 100 largest cities in Canada
Who We Are
What We Do
What We’re Proud Of2013 Achievements
The Corporation of Delta • 2014 Annual Report 42
2013 Audited Financial Statements
The Corporation of Delta • 2014 Annual Report 43
Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2013 Audited Financial Statements for the Corporation of Delta pursuant to section 167 of the Community Charter. These Financial Statements are general-purpose statements and are intended to fairly present the financial results for the year and meet the needs of a variety of users. The supplementary schedules provide additional information on the activities of the Corporation. The preparation and presentation of the financial information is the responsibility of the Management of the Corporation. Judgment and estimates have been used in its preparation and all efforts have been made to ensure a careful evaluation has been made of all available information. The Corporation maintains a system of internal control designed to safeguard the assets of the Corporation and produce reliable financial information. This system is routinely evaluated and revised to ensure effective controls are maintained. The external auditors, BDO, conducted an independent examination in accordance with generally accepted auditing standards and have expressed their opinion that the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of Delta as at December 31, 2013. BDO reported on the consolidated financial statements as required by the Community Charter to the Mayor’s Standing Committee on Finance. The Committee meets regularly in order to oversee the finances of the municipality. In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principals as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Canadian Institute of Chartered Accountants to bring consistency of financial reporting by all local, provincial and federal governments. One of the primary responsibilities of the Treasurer is to manage the assets and provide overall financial stability to the municipality. The specific duties include preparation and monitoring of the operating and capital budgets, levying and collection of taxes and utilities, processing payroll and accounts payable, purchases of goods and services, managing risk, development and maintaining financial systems and producing financial reports in a timely manner for decisions to be made by Council and departments. The overall financial results of the Corporation were positive and within budget expectations for 2013. The accumulated surplus increased by $10 million and equity remains healthy at $129 million. The debt is steadily decreasing and was at $6.4 million at the end of 2013. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $37 million in 2013. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2013. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2014, we will continue to work towards financial stability and enhancing the services to the citizens of Delta to make our community a great place to live, work and play. Respectfully submitted,
Karl D. Preuss, CA Treasurer/Director of Finance
Treasurer’s Report
The Corporation of Delta • 2014 Annual Report 44
Independent Auditor’s Report
To the Mayor and Council of the Corporation of Delta
We have audited the accompanying consolidated financial statements of the Corporation of Delta, which comprise the consolidated financial position as at December 31, 2013, and its results of operations, changes in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the consolidated financial statements present fairly in all material respects, the financial position of the Corporation of Delta as at December 31, 2013, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Chartered Accountants
Vancouver, British Columbia May 12, 2014
Tel: 604 688 5421 Fax: 604 688 5132 [email protected] www.bdo.ca
BDO Canada LLP 600 Cathedral Place 925 West Georgia Street Vancouver BC V6C 3L2 Canada
BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
The Corporation of Delta • 2014 Annual Report 45
Consolidated Statement of Financial Position
As at December 31 2013 2012
Financial Assets Cash and Cash Equivalents (Note 3) 22,091,623$ 14,878,377$ Accounts Receivable (Note 4) 16,610,754 18,988,142 Portfolio Investments (Note 5) 171,695,135 154,970,760 Land Held for Resale 27,552 40,681
210,425,064 188,877,960
Liabilities Accounts Payable (Note 6) 15,144,393 12,186,764 Other Liabilities (Note 7) 20,718,242 19,502,911 Accrued Employee Future Benefits (Note 12) 6,358,162 6,408,192 Deferred Revenue (Note 8) 4,078,745 6,075,176 Restricted Revenues (Note 9) 37,018,806 28,264,050 Long Term Lease (Note 10) 460,000 495,000 Long Term Debt (Note 11) 6,412,427 9,474,816
90,190,775 82,406,909
Net Financial Assets 120,234,289 106,471,051
Non Financial Assets Tangible Capital Assets (Note 15) 720,923,387 697,535,422 Inventories 848,449 979,975 Prepaids 935,412 1,275,796 Other Assets (Note 12) 777,060 724,738
Accumulated Surplus (Note 16) 843,718,597$ 806,986,982$
Commitments and Contingencies (Note 18)
KARL D. PREUSS, CA, Treasurer (Director of Finance) MAYOR LOIS E. JACKSON
The Corporation of Delta • 2014 Annual Report 46
Consolidated Statement of Operations
For the years ended December 31 2013 Budget 2013 2012
Revenues Taxation and Grants in Lieu (Note 14) 117,501,500$ 116,638,868$ 113,510,722$ Government Transfers (Schedule 1) 7,129,500 3,608,838 5,118,343 Other Grants (Schedule 2) - 450,961 1,209,797 Sale of Services (Schedule 3) 60,082,000 61,559,525 59,739,241 Licenses, Permits, Fees and Penalties (Schedule 4) 4,718,000 6,350,805 5,593,494 Contributions 4,156,500 7,233,276 3,067,176 Investment Income 2,050,000 2,786,955 2,494,843 Actuarial Earnings on Debt - 1,596,529 840,997 Development Cost Charges (Note 9) 7,841,000 2,623,500 1,027,000 Landfill Royalties 2,850,000 2,578,738 2,786,610 MFA Surplus Distribution 1,055,000 1,210,238 84,586 Gain on Disposal of Tangible Capital Assets - 1,294,686 3,558,655 Contributed Tangible Capital Assets 2,250,000 10,055,199 2,470,783 Other (Schedule 5) 1,734,000 2,081,320 2,893,306
211,367,500 220,069,438 204,395,553
Expenses General Government 26,516,000 23,482,550 21,143,573 Protective Services 57,383,000 56,470,672 56,497,056 Engineering, Public Works and Transportation 31,361,500 30,594,156 30,092,845 Water and Sewer 32,769,000 33,915,372 33,210,246 Environmental Health and Solid Waste 6,025,500 5,737,366 5,672,309 Community Planning and Development 5,237,000 4,755,376 4,433,446 Parks, Recreation and Culture 28,366,000 28,382,331 27,815,387
187,658,000 183,337,823 178,864,862
Annual Surplus 23,709,500 36,731,615 25,530,691
Accumulated Surplus, beginning of year 806,986,982 806,986,982 781,456,291
Accumulated Surplus, end of year 830,696,482$ 843,718,597$ 806,986,982$
The Corporation of Delta • 2014 Annual Report 47
Consolidated Statement of Net Financial Assets
For the years ended December 31 2013 Budget 2013 2012
Annual Surplus 23,709,500$ 36,731,615$ 25,530,691$
Amortization of Tangible Capital Assets 21,000,000 19,644,277 18,720,956 Acquisition of Contributed Tangible Capital Assets (2,250,000) (10,055,199) (2,470,783) Acquisition of Tangible Capital Assets (87,443,000) (37,258,351) (27,663,719) Gain on Disposal of Tangible Capital Assets - (1,294,686) (3,558,655) Proceeds from Disposal of Tangible Capital Assets - 5,575,995 6,305,117 Changes in Inventories - 131,526 (211,199) Changes in Prepaids - 340,384 (149,535) Changes in Other Assets - (52,323) (75,002)
Increase (Decrease) in Net Financial Assets (44,983,500) 13,763,238 16,427,871
Net Financial Assets, beginning of year 106,471,051 106,471,051 90,043,180
Net Financial Assets, end of year 61,487,551$ 120,234,289$ 106,471,051$
The Corporation of Delta • 2014 Annual Report 48
Consolidated Statement of Cash Flows
For the years ended December 31 2013 2012
Cash provided by (used in):Operating TransactionsAnnual Surplus 36,731,615$ 25,530,691$
Non-cash charges to operations Amortization of tangible capital assets 19,644,277 18,720,956 Contribution of tangible capital assets (10,055,199) (2,470,783) Gain on disposal of equipment (1,294,686) (3,558,655)
8,294,392 12,691,518 Decrease in non-cash financial assets Accounts receivable 2,377,388 5,833,266 Increase (decrease) in non-cash short-term financial liabilities Accounts payable 2,957,629 644,922 Other liabilities 1,215,331 483,477 Accrued employee future benefits (50,030) (6,418) Prepaids, inventory and other assets 419,588 (435,735) Restricted Revenues 7,500,000 - Deferred revenue (1,996,431) 799,136
10,046,087 1,485,382 Cash contributed by operating transactions 57,449,482 45,540,857
Capital Transactions Acquisition of tangible capital assets (37,258,351) (27,663,719) Proceeds of disposition of tangible capital assets 5,575,995 6,305,117 Cash used in capital transactions (31,682,356) (21,358,602)
Investing Transactions Net purchase of investments (16,724,375) (22,995,519) Proceeds from sale (purchase) of land 13,128 (16,987) Cash used in investing transactions (16,711,247) (23,012,506)
Financing Transactions Long term debt retired (3,062,389) (1,687,245) Long term lease retired (35,000) (35,000) Deferred development cost charges used (2,623,500) (1,027,000) Deferred development cost charges interest earned 406,175 459,798 Deferred development cost charges collected 3,472,081 2,541,596 Cash used in financing transactions (1,842,633) 252,149
Increase in Cash and Cash Equivalents 7,213,246 1,421,898
Cash and Cash Equivalents, beginning of year 14,878,377 13,456,479
Cash and Cash Equivalents, end of year 22,091,623$ 14,878,377$ Supplemental cash flow information, interest paid 1,281,841$ 1,623,210$
The Corporation of Delta • 2014 Annual Report 49
1. Significant Accounting Policies
a) Basis of Consolidation:
c) Government Transfers
d) Cash and Cash Equivalents
e) Portfolio Investments
f) Accounts Receivable
g) Development Cost Charges
h) Non-Financial Assets
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
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 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 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
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 50
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
i) Tangible Capital Assets
j) Inventory
k) Deferred Revenues
l) Revenue Recognition
m) Use of Estimates
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 8 and 9). 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. Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the municipality disposes or replaces tangible capital assets. The proceeds collected are offset by the net book value at the time of disposition. Contributed assets are recorded at fair market value at time of transfer of ownership to the corporation. Investment income is recorded on an accrual basis and recognized as earned. Contributed tangible capital assets are assets contributed by developers as a requirement to provide subdivision infrastructure for streets, lighting, sidewalks, sewer, water and drainage. Upon completion, these works are turned over to the municipality. Tangible capital assets are recorded at their fair value at the date of receipt and are also recorded as revenue.
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 51
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
2. Change in Accounting Policies
3. Cash and Cash Equivalents
2013 2012Canadian Dollar Accounts 19,270,020$ 12,143,030$ US Dollar Account 2,821,603 2,735,347
22,091,623$ 14,878,377$
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%.
m) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management's estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the above-mentioned accounting principles. n) Basis of Segmentation (Note 19 and 20) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest is allocated based on the purpose of the specific borrowing. o) Employee Future Benefits (Note 13 and 18) The municipality and its employees make contributions to the Municipal Pension Plan and the employees accrue benefits under this plan based on service. The Corporation's contributions are expensed as incurred. Post-employment benefits also accrue to municipal employees. Liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. Liabilities under these benefit plans are accrued and based on projected benefits as the employees render services necessary to earn future benefits. p) Budget Figures The budget figures reported in the Consolisated Financial Statements represent the 2013 component of the Financial Plan Bylaw adopted by Council on January 28, 2013.
In 2013, the Corporation adopted the provisions of the public sector accounting standard “PS3410 Government Transfers”. This new standard can be applied either retroactively or prospectively. The Corporation has adopted this new standard prospectively. Government transfers are recognized as revenue when authorized and eligibility criteria have been met unless the transfer contains stipulations that create a liability. If the transfer contains stipulations that create a liability, the related revenue is recognized over the period that the liability is extinguished. This is a change from prior periods where government transfers without stipulations but described by the transferor as being provided for a multi-year period were recognized on a straight-line basis over the period so described. As a result of adopting PSAB 3410, The Corporation recognized revenues relating to the Provincial Traffic Fine Grant in the current year. These grants were previously deferred until spent. In 2013, the Corporation also adopted the provisions of the public sector accounting standard “PS3510 Tax Revenue”. The requirements of this standard did not differ from the treatment the Corporation had previously been following, therefore, no change was required.
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 52
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
4. Accounts Receivable
2013 2012Taxes 5,257,488$ 4,316,921$ Utilities 4,613,410 4,325,254 Trade 6,933,862 10,567,837
16,804,760 19,210,012 Less: Allowance for doubtful accounts (194,006) (221,870)
16,610,754$ 18,988,142$
5. Portfolio Investments
Portfolio Investments as at December 31 were comprised of: 2013 2012Chartered Bank bonds, bankers acceptances, strip coupons, notes 137,098,915$ 136,993,196$ Provincial Government bonds, coupons, notes 20,596,220 5,977,564 Credit Union term deposits 14,000,000 12,000,000
171,695,135$ 154,970,760$
6. Accounts Payable
2013 2012Trade 11,831,429$ 10,321,118$ Holdback 1,717,833 1,138,873 Other Government 1,595,131 726,773
15,144,393$ 12,186,764$
7. Other Liabilities2013 2012
Wages and Benefits 3,458,555$ 2,082,137$ Accrued Benefits 5,778,636 6,134,295 Legal Liabilities 562,000 562,000 Tax Sale 30,960 104,563 Prepaid Utilities 801,188 682,724 Prepaid Taxes 10,002,670 9,877,653 Other 84,233 59,539
20,718,242$ 19,502,911$
Portfolio investments include provincial backed bonds and notes with effective interest rates that range from 1.06% to 4.65% (2012 - 1.2% to 4.65%). In 2013, the average rate of return was 1.55% (2012 - 1.7%). The maturity dates of the investments range from January 2014 to December 2026.
Notes to the Financial Statements for the Year Ended December 31, 2013
Portfolio Investments as at December 31 were comprised of:
The Corporation of Delta • 2014 Annual Report 53
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
8. Deferred Revenue
2013 2012Local Improvements 189,550$ 226,554$ Government Transfers 2,109,098 4,169,783 Prepaid Recreational Fees 589,449 539,728 Prepaid Business Licenses 744,244 712,849 Deferred Utility Flat Fees - 252,934 Other 446,404 173,328
4,078,745$ 6,075,176$
9. Restricted Revenues
2013 2012Deferred Development Cost Charges 29,518,806$ 28,264,050$ Boundary Bay Airport Maintenance Account 7,500,000 -
37,018,806$ 28,264,050$
DCC's for capital costs related to: 2013 2012Drainage 5,667,750$ 5,275,665$ Roads 10,312,187 10,413,799 Open Space 6,591,269 5,802,130 Water 3,157,669 3,185,743 Sewer 3,789,931 3,586,713
29,518,806 28,264,050
Deferred DCC's, beginning of the year 28,264,050$ 26,289,656$ Transfers to the capital program (2,623,500) (1,027,000) DCC's levied for the year 3,472,081 2,541,596 Interest allocated 406,175 459,798 Deferred DCC's, end of the year 29,518,806$ 28,264,050$
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.
Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2013. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These funds are recognized as revenue in the period when the eligible related expenditures or restrictions have been met. Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process.
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.
Notes to the Financial Statements for the Year Ended December 31, 2013
DCC’s for capital costs related to:
The Corporation of Delta • 2014 Annual Report 54
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
10. Long Term Lease
11. Long Term Debt
Bylaw Rate MaturityOriginal
DebentureEquity in Sinking
fund
Balance, December 31,
2013
Balance, December 31,
2012Interest Paid
during the year4887 (Ladner) various 2013 2,900,000 (2,900,000) - 76,422 42,500 4571 (ND) various 2014 8,500,000 (8,500,000) - 136,103 70,368 4708 (SD) various 2014 4,350,000 (4,350,000) - 76,422 42,500 5760(Sungod) various 2022 6,200,000 (2,824,178) 3,375,822 3,688,882 189,100 5761(Sungod) various 2022 2,000,000 (911,025) 1,088,975 1,189,962 61,000 Total Recreation Debt 23,950,000 (19,485,203) 4,464,797 5,167,791 405,468 4854 various 2013 500,000 (500,000) - 22,926 12,750 4853 various 2014 1,565,000 (1,565,000) - 97,893 49,118 5161 6.97 2014 1,490,500 (1,490,500) - 222,388 103,843 5162 6.97 2014 308,000 (308,000) - 45,955 21,458 4583 various 2015 2,000,000 (2,000,000) - 44,778 16,335 5326 6.97 2016 770,000 (601,739) 168,261 219,093 53,807 5417 various 2017 1,300,000 (969,712) 330,288 413,908 73,778 5527 5.55 2018 235,000 (153,359) 81,641 95,712 10,927 6016 5.49 2023 1,000,000 (1,000,000) 666,528 27,456 Total Drainage Debt 9,168,500 (8,588,310) 580,190 1,829,181 369,472 5166 7.17 2015 165,000 (165,000) - 36,056 5,916 5324 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5416 6.99 2016 100,000 (78,147) 21,853 28,453 6,988 Total Sewer Debt: 815,000 (672,961) 142,039 221,004 51,338 4579 various 2013 440,000 (440,000) - 14,520 8,076 4580 various 2013 302,500 (302,500) - 5,923 3,293 4737 various 2013 595,000 (595,000) - 11,081 6,161 4856 8.50 2013 535,000 (535,000) - 40,886 22,738 5006 various 2014 1,771,000 (1,771,000) - 115,036 53,716 5163 7.17 2015 731,500 (731,500) - 159,848 26,224 5164 7.17 2015 1,376,000 (1,376,000) - 300,684 49,330 5165 various 2016 616,000 (568,800) 47,200 148,868 29,434 5319 6.99 2016 300,000 (234,444) 65,556 85,360 20,964 5320 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5322 6.99 2016 401,500 (313,764) 87,736 114,241 28,057 5414 various 2016 1,100,000 (820,018) 279,982 350,713 62,240 5413 various 2017 450,000 (335,162) 114,838 143,759 25,351 5415 various 2017 550,000 (411,825) 138,175 173,628 31,790 5526 5.55 2018 1,070,000 (698,272) 371,728 435,798 49,755 Total Water Debt 10,788,500 (9,563,099) 1,225,401 2,256,840 455,563 Accrued interest adjustment at December 31, 2013 (138,180) Total Long Term Debt 44,722,000$ (38,309,573)$ 6,412,427$ 9,474,816$ 1,143,661$
Debenture debt principal is reported net of sinking fund balances and interest expense is reported net of sinking fund earnings. The Corporation carries no debt for others. The total debt issued and outstanding as at December 31, 2013 was $6,412,427 (as at December 31, 2012 - $9,474,816) and bears interest ranging from 5.49% to 8.5% (2012 - 5.49% to 8.5%).
Long term lease payable represents future payments for the improvements made to the Ladner Leisure Centre. Terms of repayment include annual payments of $35,000 for the next two years and a balloon payment of $390,000 in 2016.
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 55
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
11. Long Term Debt (continued)The following amounts are principal, sinking fund and interest payable over the next five years:
2014 2015 2016 2017 2018Water 744,589$ 577,662$ 411,935$ 141,599$ 57,237$ Sewer 81,901 75,985 65,080 - - Drainage 438,076 214,833 208,224 55,130 12,571 Parks, Recreation and Culture 538,054 498,089 498,089 498,089 498,089 Total 1,802,620$ 1,366,569$ 1,183,328$ 694,818$ 567,897$
12. Other Assets
2013 2012Local Improvements (non-interest bearing; repayment term - 15 years) 189,550 226,554 Ladner Harbour Infrastructure 587,510 498,184
777,060$ 724,738$
13. Employee Benefit Plans
2013 2012Accrued benefit obligation, beginning of year 6,408,192$ 6,414,610$ Service cost 312,717 325,063 Interest cost 280,922 282,642 Benefit payments (643,669) (592,393) Amortization of net actuarial losses - (21,730) Accrued benefit obligation, end of year 6,358,162$ 6,408,192$
2013 2012Discount rates 4.5% 4.5%Expected compensation increases 1.75%-2.6% 1.75%-2.6%
14. Taxation RevenueTaxes collected 2013 2012
General Taxation & Debt Levy 107,551,897$ 104,340,278$ Collections for Other Authorities 71,326,532 67,044,987 Special Assessments 793,658 1,003,824 Payments in Lieu 3,250,640 3,161,565 Utilities and Ports Compensation 681,379 679,252 Other Taxes 4,361,294 4,325,803
Less: transfer to 187,965,400 180,555,709 Province of BC - School Taxes (54,863,114) (51,017,302) Greater Vancouver Regional Distrist (1,811,392) (1,641,238) BC Assessment Authority (1,932,270) (1,862,150) Greater Vancouver Transporation Authority (12,719,756) (12,524,297) Total Other Taxes (71,326,532) (67,044,987)
Taxation RevenueGeneral Taxation & Debt Levy 116,638,868$ 113,510,722$
The Corporation provides certain post-employment, compensated absences, and termination benefits to its employees. Upon leaving the Corporation, certain exempt and union employees are paid a severance. The future employee benefit obligation represenst the Corporation's cost of this benefit as determined by an actuarial evaluation as of December 31, 2013:
An actuarial valuation of the accrued benefits was performed to determine the Corporation's accrued benefit obligation as at December 31, 2013. Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 56
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
15. Tangible Capital Assets
Balance Additions Disposals BalanceDecember 31 December 31
2012 2013CostLand 204,828,174$ 8,139,438$ (3,204,114)$ 209,763,498$ Buildings 87,912,199 7,625,119 (126,615) 95,410,703 Vehicles 20,732,686 2,929,910 (1,208,015) 22,454,581 Machinery and Equipment 8,777,971 238,836 - 9,016,807 Land Improvements 15,889,274 2,070,493 (21,688) 17,938,079 Waterworks 109,940,239 5,624,448 (479,800) 115,084,887 Sewer Mains 88,493,166 6,568,431 (326,530) 94,735,067 Pooled Assets 27,362,353 4,193,981 (1,239,496) 30,316,838 Drainage Infrastructure 189,841,572 1,593,212 (2,721) 191,432,063 Roads Infrastructure 283,182,379 8,041,567 (1,996,321) 289,227,625 Leased Assets 79,574 - - 79,574 Work in Progress 10,467,275 288,115 (133,287) 10,622,103 Total Cost 1,047,506,854$ 47,313,550$ (8,738,587)$ 1,086,081,825$
Accumulated AmortizationBuildings 32,210,711$ 2,335,758$ (73,138)$ 34,473,331$ Vehicles 13,028,604 1,497,899 (1,192,782) 13,333,721 Machinery and Equipment 5,246,488 633,351 - 5,879,839 Land Improvements 8,813,341 700,460 (18,504) 9,495,297 Waterworks 35,598,464 1,614,516 (273,554) 36,939,426 Sewer Mains 39,690,303 1,440,291 (239,808) 40,890,786 Pooled Assets 13,602,036 2,130,316 (1,239,496) 14,492,856 Drainage Infrastructure 65,805,142 2,477,650 (1,602) 68,281,190 Roads Infrastructure 135,896,769 6,814,036 (1,418,395) 141,292,410 Leased Assets 79,574 - - 79,574 Total Accumulated Amortization 349,971,432$ 19,644,277$ (4,457,279)$ 365,158,430$
Net Book ValueLand 204,828,166$ 8,139,438$ (3,204,114)$ 209,763,490$ Buildings 55,701,488 5,289,361 (53,477) 60,937,372 Vehicles 7,704,082 1,432,011 (15,233) 9,120,860 Machinery and Equipment 3,531,483 (394,515) - 3,136,968 Land Improvements 7,075,933 1,370,033 (3,184) 8,442,782 Waterworks 74,341,775 4,009,932 (206,246) 78,145,461 Sewer Mains 48,802,863 5,128,140 (86,722) 53,844,281 Pooled Assets 13,760,317 2,063,665 - 15,823,982 Drainage Infrastructure 124,036,430 (884,438) (1,119) 123,150,873 Roads Infrastructure 147,285,610 1,227,531 (577,926) 147,935,215 Leased Assets - - - - Work in Progress 10,467,275 288,115 (133,287) 10,622,103 Total Net Book Value 697,535,422$ 27,669,273$ (4,281,308)$ 720,923,387$
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 57
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
16. Accumulated Surplus
2013 2012
Equity in Tangible Capital Assets 714,050,960$ 687,565,606$
Unappropriated Surplus General 17,585,612 13,904,971 Water 3,705,609 3,590,756 Sewer 4,744,170 4,794,978 Solid Waste 3,298,738 3,203,696 Total Unappropriated Surplus 29,334,129 25,494,401
Statutory Reserves Capital Projects 91,185 89,794 Equipment Replacement 9,924,929 9,975,242 Ladner Parking 252,399 245,935 Parks & Public Lands 1,616,529 1,996,358 Tax Sale 127,611 125,663 Total Statutory Reserves 12,012,653 12,432,992
Non-Statutory Reserves Boundary Bay Airport Improvements 2,909,425 125,290 Capital Works Financing Fund 13,482,437 12,272,200 Designated Capital (Work in Progress) 29,574,571 27,053,624 Drainage & Irrigation 2,554,936 2,389,246 Elections 140,000 70,000 Emergency 500,000 500,000 Environment 591,163 343,554 Habitat 63,200 78,200 Insurance 3,520,000 3,520,000 Landfill 628,108 628,108 Landscaping 644,826 448,050 Other 1,974,993 574,371 Payroll Benefits & Allowances 3,517,565 2,864,917 Recreation 2,395,226 2,315,258 Recycling/Solid Waste 716,220 716,220 Road Restoration 3,851,461 6,202,721 Sewer 9,675,303 10,008,803 Water 11,581,421 11,383,421 Total Non-Statutory Reserves 88,320,855 81,493,983
Total Reserves 100,333,508 93,926,975
Total Accumulated Surplus 843,718,597$ 806,986,982$
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 58
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
17. Trust Funds
2013 2012North Delta Cemetery Trust Fund 18,175$ 17,894$ South Delta Cemetery Trust Fund 881,539 841,794 Deposits from Development Agreements and other 12,546,080 9,909,980
13,445,794$ 10,769,668$
18. Commitments and ContingenciesI. The Corporation, as a member of the Greater Vancouver Water District, the Greater Vancouver Sewage and Drainage District, and the Greater Vancouver Regional District, is jointly and severally liable for the net capital liabilities of these districts. II. The Corporation and its employees contribute to the Municipal Pension Plan (“the pension plan”), a jointly trusted pension plan. The Board of Trustees, representing pension plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 179,000 active members and approximately 71,000 retired members. Active members include approximately 1,805 contributors from the Corporation of Delta. The most recent valuation as at December 31, 2012 indicated an unfunded liability of $1,370 million for basic pension benefits. The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan record accrued liabilities and accrued assets for the Plan in aggregate with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The Corporation of Delta paid $8,517,303 (2012 - $8,373,689) for employer contributions to the pension plan in fiscal 2013, while employees contributed $7,146,290 (2012 - $7,007,495) to the plan in fiscal 2013. III. In the ordinary course of business, claims are asserted or made against the Corporation, and it is currently involved in various legal actions. The outcome of these actions cannot be determined at this time. A provision has been made in the accounts for any likely unfavorable outcome of these actions. The amount of any loss in excess of the provision and insurance coverage will be recorded when determinable. IV. The Corporation insures itself through a combination of insurance policies and self-insurance. The Corporation has a funded self-appropriation insurance reserve (Note 16). Based on estimates, this appropriation reasonably provides for all outstanding claims. V. The Corporation has a contingent liability with respect to the Municipal Finance Authority of BC (MFA) Debt Reserve Fund Demand Note. As a condition of the borrowing undertaken by the Corporation, the Corporation was required to contribute to the MFA Debt Reserve through a demand note. The demand note will only be recorded as an asset and liability if a local government, under joint and several agreement of the regional district, defaults on the loan obligation. Upon this action of the default, the MFA may call the outstanding demand notes of the deficient regional district at which point the demand notes then become an asset and a liability of the associated members. Once the defaulting local government repays in full the defaulted position, the MFA will refund all called demand notes. It is generally unlikely that the funds will be demanded by the MFA, therefore the contingent liability has not been recorded in the consolidated financial statements. As at December 31, 2013 the demand notes total $588,250 (2012 - $1,176,351).
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:
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 59
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013
19. Basis of Segmented Reporting
The Corporation has adopted the Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping activities that have similar service objectives (by function). Revenues that are directly related to the cost of the function have been attributed to each segment. Expenditures reported for each segment include an allocation of internal equipment charges based on departmental usage of equipment. Interest is allocated to functions based on the purpose of the specific borrowing. Municipal Services are provided by departments and have been separately disclosed as follows: General Government General Government includes the Clerks Office, the Office of the Chief Administrative Officer, Finance, Human Resources and Corporate Planning, Legal Services and all other legislative services. Protective Services The Police Department is responsible for the safety of lives and property of citizens, to preserve peace and order, to prevent crimes from occurring, to detect offenders, and to enforce the law. The Fire Department is responsible for fire suppression, fire prevention programs, training and education related to prevention. Engineering, Public Works and Transportation The Engineering Department is responsible for the roads, transportation networks, drainage, street lighting, parking, snow removal, bridges, fleet maintenance and all related traffic services and administration. Community Planning The Community Planning Department manages urban development businesses and residents through municipal planning and community development. It ensures quality of building construction through enforcement of building codes and standards. It facilitates development by providing approval on development plans, zoning bylaws and building permit applications. Parks, Recreation and Culture The Parks, Recreation and Culture Department provides public service that contributes to neighbourhood development and sustainability through the provision of recreational and leisure programs. It provides services that contribute to the healthy living of the community through partnerships, promotion, and preventative education. Environmental Health and Solid Waste The Environmental Health section is responsible for the protection and enhancement of the environmental values of the municipality through education, enforcement, bylaw development, complaint investigation and response to incidents. The solid waste program is responsible for garbage collection and recycling. Utilities The Utilities include the water and sewer functions. The water program provides drinking water to the citizens of the municipality through its network of pipes; the sewer program is responsible for collecting disposal and transporting of sewage to the regional disposal facilities.
Notes to the Financial Statements for the Year Ended December 31, 2013
The Corporation of Delta • 2014 Annual Report 60
For t
he Y
ear e
nded
Dec
embe
r 31,
201
3 G
ener
al
Gove
rnm
ent
Pro
tect
ive
Serv
ices
Eng
inee
ring,
Pu
blic
Wor
ks &
Tr
ansp
orta
tion
Com
mun
ity
Plan
ning
Par
ks,
Recr
eatio
n &
Cu
lture
Env
ironm
enta
l He
alth
/Sol
id
Was
te
Util
ities
T
otal
T
axat
ion
and
Gran
ts in
Lie
u (N
ote
14)
16,2
67,3
68$
53,2
30,0
00$
22,9
64,0
00$
3,70
5,00
0$
19,8
43,0
00$
629,
500
$
-$
116,
638,
868
$
G
over
nmen
t Tra
nsfe
rs (
Sche
dule
1)
890,
419
1,
971,
887
74
6,53
2
-
-
-
-
3,60
8,83
8$
O
ther
Gra
nts (
Sche
dule
2)
20,5
36
13,4
56
300,
658
-
10
4,75
3
11,5
58
-
450,
961
$
S
ale
of S
ervi
ces (
Sche
dule
3)
1,98
0,06
8
1,98
1,80
4
4,52
5,15
6
33,8
50
7,70
0,03
5
5,20
8,13
4
40,1
30,4
78
61,5
59,5
25$
L
icen
ses,
Per
mits
, Fee
s and
Pen
altie
s (Sc
hedu
le 4
)3,
031,
149
18
1,44
3
736,
520
2,
388,
469
1,
444
2,79
6
8,
984
6,35
0,80
5$
C
ontr
ibut
ions
3,73
7,48
3
42,0
05
1,73
8,83
0
17,6
51
485,
776
2,
434
1,20
9,09
7
7,23
3,27
6$
In
vest
men
t Inc
ome
2,78
6,95
5
-
-
-
-
-
-
2,78
6,95
5$
A
ctua
rial E
arni
ngs o
n De
bt1,
596,
529
-
-
-
-
-
-
1,
596,
529
$
D
evel
opm
ent C
ost C
harg
es (N
ote
9)2,
623,
500
-
-
-
-
-
-
2,
623,
500
$
Lan
dfill
Roy
altie
s2,
578,
738
-
-
-
-
-
-
2,
578,
738
$
MFA
Sur
plus
Dist
ribut
ion
1,21
0,23
8
-
-
-
-
-
-
1,21
0,23
8$
G
ain
on D
ispos
al o
f Cap
ital A
sset
s1,
294,
686
-
-
-
-
-
-
1,
294,
686
$
C
ontr
ibut
ed T
angi
ble
Capi
tal A
sset
s10
,055
,199
-
-
-
-
-
-
10
,055
,199
$
Oth
er (S
ched
ule
5)1,
036,
245
10
4,39
6
258,
493
-
63
9,00
6
43,1
80
-
2,08
1,32
0$
Tota
l Rev
enue
49,1
09,1
13
57,5
24,9
91
31,2
70,1
89
6,14
4,97
0
28,7
74,0
14
5,89
7,60
2
41,3
48,5
59
220,
069,
438
Wag
es, S
alar
ies &
Ben
efits
13,7
92,0
17
49,3
37,6
55
11,3
62,1
50
4,42
1,90
3
18,9
48,4
44
499,
785
3,
297,
783
10
1,65
9,73
7
M
ater
ials
& S
uppl
ies
579,
039
2,
095,
188
3,
165,
229
52
,005
1,
725,
500
49
,797
93
0,62
3
8,59
7,38
1
Repa
irs &
Mai
nten
ance
1,05
4,08
2
329,
298
1,
937,
620
36
,404
1,
335,
274
92
7
374,
258
5,
067,
863
Se
rvic
es3,
199,
514
73
2,42
1
791,
726
54
,130
59
0,53
4
78,4
10
419,
806
5,
866,
541
Leas
es a
nd R
enta
ls79
,168
60
9,60
1
874,
171
1,
987
297,
721
16
1
562,
022
2,
424,
831
Li
brar
y3,
190,
569
-
-
-
-
-
-
3,
190,
569
U
tiliti
es31
0,40
5
393,
950
1,
279,
297
12
,647
1,
922,
834
2,
741
227,
815
4,
149,
689
Garb
age
& R
ecyc
ling
8,80
4
8,
440
8,78
6
-
4,
758
4,97
5,57
4
4,39
5
5,
010,
757
Regi
onal
Dist
rict C
harg
es-
-
-
-
-
-
21
,326
,413
21
,326
,413
O
ther
2,22
1,55
2
559,
977
56
0,86
6
31,9
70
731,
425
2,
646
56,2
13
4,16
4,64
9
Mun
icip
al E
quip
men
t Cha
rges
(3,9
89,7
79)
1,
577,
060
(1
,010
,607
)
144,
330
1,
587,
706
12
7,32
5
2,65
5,41
9
1,09
1,45
4
Inte
rest
Cha
rges
-
-
369,
473
-
26
7,28
8
-
506,
901
1,
143,
662
Am
ortiz
atio
n of
Tan
gibl
e Ca
pita
l Ass
ets (
Not
e 15
)3,
037,
179
82
7,08
2
11,2
55,4
45
-
970,
847
-
3,
553,
724
19
,644
,277
To
tal E
xpen
ses
23,4
82,5
50
56,4
70,6
72
30,5
94,1
56
4,75
5,37
6
28,3
82,3
31
5,73
7,36
6
33,9
15,3
72
183,
337,
823
Exc
ess o
f Rev
enue
s ove
r Exp
ense
s 25
,626
,563
$
1,05
4,31
9$
676,
033
$
1,38
9,59
4$
391,
683
$
160,
236
$
7,43
3,18
7$
36,7
31,6
15$
NO
TE 2
0 -
SEGM
ENTE
D IN
FORM
ATIO
NN
ote
20
- Seg
men
ted
Info
rmat
ion
The Corporation of Delta • 2014 Annual Report 61
For t
he Y
ear e
nded
Dec
embe
r 31,
201
2 G
ener
al
Gove
rnm
ent
Pro
tect
ive
Serv
ices
Eng
inee
ring,
Pu
blic
Wor
ks &
Tr
ansp
orta
tion
Com
mun
ity
Plan
ning
Par
ks,
Recr
eatio
n &
Cu
lture
Env
ironm
enta
l He
alth
/Sol
id
Was
te
Util
ities
T
otal
T
axat
ion
and
Gran
ts in
Lie
u (N
ote
14)
15,8
75,2
22$
51,6
11,0
00$
22,0
46,5
00$
2,93
7,00
0$
20,4
26,5
00$
614,
500
$
-$
113,
510,
722
$
Go
vern
men
t Tra
nsfe
rs (
Sche
dule
1)
16,3
54
1,95
6,23
8
3,14
5,75
1
-
-
-
-
5,11
8,34
3
O
ther
Gra
nts (
Sche
dule
2)
35,5
73
43,7
18
1,02
8,47
1
-
29,9
57
72,0
78
-
1,20
9,79
7
S
ale
of S
ervi
ces (
Sche
dule
3)
1,87
0,04
4
2,26
7,38
7
3,61
0,46
7
42,3
39
7,47
8,55
2
5,21
7,93
9
39,2
52,5
13
59,7
39,2
41
L
icen
ses,
Per
mits
, Fee
s and
Pen
altie
s (Sc
hedu
le 4
)2,
694,
612
18
0,05
7
708,
358
2,
001,
868
1,
404
2,68
6
4,
509
5,59
3,49
4
C
ontr
ibut
ions
2,56
4,37
3
57,5
14
92,1
42
16,9
81
327,
778
7,
138
1,25
0
3,
067,
176
Inve
stm
ent I
ncom
e2,
494,
843
-
-
-
-
-
-
2,
494,
843
Act
uaria
l Ear
ning
s on
Debt
840,
997
-
-
-
-
-
-
84
0,99
7
D
evel
opm
ent C
ost C
harg
es (N
ote
9)50
0,00
0
-
310,
000
-
-
-
21
7,00
0
1,02
7,00
0
L
andf
ill R
oyal
ties
2,78
6,61
0
-
-
-
-
-
-
2,78
6,61
0
M
FA S
urpl
us D
istrib
utio
n84
,586
-
-
-
-
-
-
84
,586
G
ain
on D
ispos
al o
f Cap
ital A
sset
s3,
558,
655
3,
558,
655
Con
trib
uted
Tan
gibl
e Ca
pita
l Ass
ets
-
85,0
00
1,23
9,00
0
-
-
-
1,14
6,78
3
2,47
0,78
3
O
ther
(Sch
edul
e 5)
1,43
7,64
6
352,
984
28
7,55
2
-
611,
572
20
3,55
2
-
2,89
3,30
6
Tota
l Rev
enue
34,7
59,5
15
56,5
53,8
98
32,4
68,2
41
4,99
8,18
8
28,8
75,7
63
6,11
7,89
3
40,6
22,0
55
204,
395,
553
Wag
es, S
alar
ies &
Ben
efits
12,9
50,7
81
49,3
30,8
30
11,1
59,0
30
3,55
4,39
0
18,1
07,0
31
531,
167
3,
109,
172
98
,742
,401
M
ater
ials
& S
uppl
ies
480,
341
2,
077,
815
3,
200,
743
66
,025
1,
939,
035
17
6,05
2
868,
547
8,
808,
558
Repa
irs &
Mai
nten
ance
799,
696
34
5,84
9
1,43
2,28
8
18,4
34
1,39
1,36
8
168
81
2,45
5
4,80
0,25
8
Serv
ices
3,15
3,60
3
590,
438
87
5,19
1
87,7
77
536,
910
15
4,41
7
575,
164
5,
973,
500
Leas
es a
nd R
enta
ls44
,212
63
2,53
0
720,
309
31
1
264,
541
33
3,58
4
1,99
5,48
7
Libr
ary
3,10
8,14
3
3,10
8,14
3
Util
ities
299,
976
39
3,71
6
1,19
0,18
6
15,2
39
1,83
3,34
4
3,47
8
23
8,42
2
3,97
4,36
1
Garb
age
& R
ecyc
ling
10,1
98
9,85
2
13
,251
3,
029
4,67
7,08
3
4,71
3,41
3
Regi
onal
Dist
rict C
harg
es20
,602
,282
20
,602
,282
Oth
er2,
611,
093
69
2,47
6
478,
248
14
,524
73
2,25
8
562
32
,473
4,
561,
634
M
unic
ipal
Equ
ipm
ent C
harg
es(4
,350
,882
)
1,56
3,82
3
(479
,804
)
84
,490
1,
557,
076
12
9,38
2
2,46
3,17
8
967,
263
In
tere
st C
harg
es52
1,31
0
591,
651
78
3,64
5
1,89
6,60
6
Amor
tizat
ion
of T
angi
ble
Capi
tal A
sset
s 2,
628,
668
85
9,72
7
10,9
82,0
93
859,
144
3,
391,
324
18
,720
,956
To
tal E
xpen
ses
21,7
35,8
29
56,4
97,0
56
30,0
92,8
45
3,84
1,19
0
27,8
15,3
87
5,67
2,30
9
33,2
10,2
46
178,
864,
862
Exc
ess o
f Rev
enue
ove
r Exp
ense
s 13
,023
,686
$
56,8
42$
2,37
5,39
6$
1,15
6,99
8$
1,06
0,37
6$
445,
584
$
7,41
1,80
9$
25,5
30,6
91$
NO
TE 2
0 - S
EGM
ENTE
D IN
FORM
ATIO
NN
ote
20
- Seg
men
ted
Info
rmat
ion
The Corporation of Delta • 2014 Annual Report 62
For the years ended December 31 2013 2012Actual Actual
Schedule 1 - Revenue from Government TransfersFederal Transportation Grants 426,044$ 1,303,513$ Federal Other Grants - 10,422 Provincial JEPP Grants 21,674 - Provincial Traffic Fine 2,510,443 1,874,000 Provincial Transportation Grants - 1,661,999 Provincial Other Grants 511,690 128,409 Regional Transporation Grants 138,987 140,000
3,608,838$ 5,118,343$
Schedule 2 - Other GrantsOther Transporation Grants 300,658$ 1,027,097$ Drainage Grants - 10,000 Other Grants 150,303 172,700
450,961$ 1,209,797$
Schedule 3 - Revenue from Sale of ServicesWater 25,698,634$ 25,429,376$ Sewer 14,385,220 13,777,467 Solid Waste 5,210,631 5,217,939 Recreational Services 7,653,717 7,453,831 Recoverable Services 7,857,463 7,154,644 Other 753,860 705,984
61,559,525$ 59,739,241$
Schedule 4 - Revenue from Licenses, Permits, Fees & PenaltiesBusiness Licenses 1,175,273$ 1,053,408$ Licenses 287,750 270,499 Building Permits 1,944,169 1,571,192 Soil Deposit Fees 555,600 488,526 Fines 203,787 148,021 Fees 982,499 1,053,240 Penalties 1,201,727 1,008,608
6,350,805$ 5,593,494$
Schedule 5 - Other RevenueRentals 1,382,945$ 1,325,294$ Disposal of Equipment 89,143 106,435 Cemetery 170,336 155,359 Recycling Material 43,180 203,552 Other 395,716 1,102,666
2,081,320$ 2,893,306$
Supplementary Information
The Corporation of Delta • 2014 Annual Report 63
Sche
dule
6 -
Stat
emen
t of F
inan
cial
Act
iviti
es b
y Fu
nd (U
naud
ited)
For t
he y
ear e
nded
Dec
embe
r 31,
201
3Bu
dget
Gene
ral
Wat
erSe
wer
Solid
Was
teTo
tal
Reve
nues
Ta
xatio
n an
d Gr
ants
in L
ieu
117,
501,
500
$
11
6,63
8,86
8$
-$
-
$
-$
11
6,63
8,86
8$
Gov
ernm
ent T
rans
fers
(Sc
hedu
le 1
)7,
129,
500
3,
608,
838
3,
608,
838
O
ther
Gra
nts (
Sche
dule
2)
450,
961
450,
961
Sa
le o
f Ser
vice
s (Sc
hedu
le 3
)60
,082
,000
16,2
20,9
13
25
,745
,258
14,3
85,2
20
5,
208,
134
61
,559
,525
Li
cens
es, P
erm
its, F
ees a
nd P
enal
ties (
Sche
dule
4)
4,71
8,00
0
6,34
1,82
1
8,98
4
-
-
6,35
0,80
5
Co
ntrib
utio
ns4,
156,
500
7,
231,
401
1,
875
-
-
7,
233,
276
Inve
stm
ent I
ncom
e2,
050,
000
2,
786,
955
2,
786,
955
Actu
aria
l Ear
ning
s on
Debt
-
77
8,82
8
76
3,38
3
54
,318
1,
596,
529
Deve
lopm
ent C
ost C
harg
es (N
ote
8)7,
841,
000
2,
623,
500
-
2,62
3,50
0
La
ndfil
l Roy
altie
s2,
850,
000
2,
578,
738
2,
578,
738
MFA
Sur
plus
Dist
ribut
ion
1,05
5,00
0
1,21
0,23
8
1,21
0,23
8
Ga
in o
n Di
spos
al o
f Tan
gibl
e Ca
pita
l Ass
ets
-
1,
294,
686
1,
294,
686
Cont
ribut
ed T
angi
ble
Capi
tal A
sset
s2,
250,
000
8,
847,
977
36
4,82
5
84
2,39
7
10
,055
,199
O
ther
(Sch
edul
e 5)
1,73
4,00
0
2,03
8,14
0
43,1
80
2,08
1,32
0
211,
367,
500
17
2,65
1,86
4
26,8
84,3
25
15
,281
,935
5,25
1,31
4
220,
069,
438
Ex
pens
es
Gene
ral G
over
nmen
t26
,516
,000
23,4
82,5
50
23
,482
,550
Pr
otec
tive
Serv
ices
57,3
83,0
00
56
,470
,672
56,4
70,6
72
Engi
neer
ing,
Pub
lic W
orks
and
Tra
nspo
rtat
ion
31,3
61,5
00
30
,594
,156
30,5
94,1
56
Wat
er a
nd S
ewer
32,7
69,0
00
3,
553,
723
19
,499
,155
10,8
62,4
94
33
,915
,372
En
viro
nmen
tal H
ealth
and
Sol
id W
aste
6,02
5,50
0
581,
094
5,15
6,27
2
5,73
7,36
6
Co
mm
unity
Pla
nnin
g an
d De
velo
pmen
t5,
237,
000
4,
755,
376
4,
755,
376
Park
s, Re
crea
tion
and
Cultu
re28
,366
,000
28,3
82,3
31
28
,382
,331
187,
658,
000
14
7,81
9,90
2
19,4
99,1
55
10
,862
,494
5,15
6,27
2
183,
337,
823
Ex
cess
of R
even
ues o
ver E
xpen
ses
23,7
09,5
00
24
,831
,962
7,38
5,17
0
4,41
9,44
1
95,0
42
36,7
31,6
15
Ch
ange
in E
quity
in T
angi
ble
Capi
tal A
sset
sTa
ngib
le C
apita
l Ass
ets A
cqui
red
(Not
e 15
)(8
9,69
3,00
0)
(3
9,29
6,55
1)
(3
,992
,537
)
(4
,024
,462
)
-
(47,
313,
550)
Amor
tizat
ion
of T
angi
ble
Capi
tal A
sset
s (N
ote
15)
21,0
00,0
00
19
,644
,277
-
-
-
19
,644
,277
Gain
on
Disp
osal
of T
angi
ble
Capi
tal A
sset
s-
(1,2
94,6
86)
-
-
-
(1
,294
,686
)
Pr
ocee
ds o
n Di
spos
al o
f Tan
gibl
e Ca
pita
l Ass
ets
-
5,
575,
995
-
-
-
5,57
5,99
5
Actu
aria
l Ear
ning
on
Debt
-
(7
78,8
28)
(7
63,3
83)
(5
4,31
8)
-
(1,5
96,5
29)
Debt
pay
men
ts(1
,466
,500
)
(1
,208
,157
)
(2
68,0
55)
(2
4,64
8)
-
(1,5
00,8
60)
Incr
ease
in In
vest
men
t in
Tang
ible
Cap
ital A
sset
s(7
0,15
9,50
0)
(1
7,35
7,95
0)
(5
,023
,975
)
(4
,103
,428
)
-
(26,
485,
353)
Decr
ease
(inc
reas
e) in
Res
erve
s46
,450
,000
(3,7
93,3
71)
(2,2
46,3
42)
(366
,821
)
-
(6
,406
,534
)
N
et in
crea
se (d
ecre
ase)
ope
ratin
g su
rplu
s-
3,68
0,64
1
114,
853
(50,
808)
95,0
42
3,83
9,72
8
Una
ppro
pria
ted
Surp
lus,
beg
inni
ng o
f yea
r13
,904
,971
3,59
0,75
6
4,79
4,97
8
3,20
3,69
6
25,4
94,4
01
Una
ppro
pria
ted
Surp
lus,
end
of y
ear
17,5
85,6
12$
3,
705,
609
$
4,
744,
170
$
3,
298,
738
$
29
,334
,129
$
Sche
dul
e 6
– St
atem
ent
of
Fina
ncia
l Act
ivit
ies
by
Fund
(Una
udit
ed)
The Corporation of Delta • 2014 Annual Report 64
Permissive Tax Exemptions
Organization Address Total Delta Taxes
Augustinian Monastery of British Columbia 3890 Arthur Dr 186 BC Conference of Mennonite Brethren Churches (Cedar Park Church) 5300 - 44th Ave 26,896 BC Conference of Mennonite Brethren Churches (New Hope Christian Church) 11838 - 88th Ave 16,790 BC Waterfowl Society 5191 Robertson Rd 30,005 Benediction Lutheran Church 5575 - 6th Ave 13,966 Boys and Girls Clubs of South Coast BC (Errol Wintemute) 4727 Arthur Dr 21,566 Boys and Girls Clubs of South Coast BC (Hillside) 11339 - 84th Ave 12,276 Canadian Wildlife Service Waterlot 3,272 Catholic Independent Schools of Vancouver Archdiocese (Immaculate Conception School) 8843 - 119th St 43,547 Centre for Child Development of the Lower Mainland 11405 - 84th Ave 1,581 Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) 6897 - 120th St 5,634 Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church) 4965 - 12th Ave 14,811 Columbus Charities Association (Columbus Lodge ) 8850 - 118A St 9,632 Congregation of the Ladner United Church of Canada 4960 - 48th Ave 7,044 Congregation of Trinity Evangelical Lutheran Church (Trinity Lutheran Church) 11040 River Rd 7,421 Delta Chamber of Commerce 6201 - 60th Ave 8,468 Delta Christian School Society 4789 - 53rd St 55,334 Delta Gymnastics Society 4680 Clarence Taylor Cres 35,607 Delta Hospice Society 1521 - 56th St 11,523 Delta Hospital Auxiliary Society 4816 Delta St 6,408 Delta Hospital Auxiliary Society 4824 Delta St 10,381 Delta Lodge #21, Independent Order of Oddfellows 5425 Ladner Trunk Rd 6,929 Delta Museum and Archives Society 4450 Clarence Taylor Cres 6,365 Delta Museum and Archives Society 4858 Delta St 4,977 Delta Museum and Archives Society 4910 Delta St 1,418 Delta Museum and Archives Society 4914 Delta St 1,474 Delta Museum and Archives Society 4918 Delta St 3,139 Delta Pentecostal Tabernacle 7696 - 112th St 17,879 Delta Pentecostal Tabernacle 77th Ave (No Access) 63 Deltassist Family and Community Services 9067 - 120 St 38,447 Dogwood Holdings Society 4590 - 51st St 1,700 Dogwood Holdings Society 4603 Evergreen Lane 20,082 Dogwood Holdings Society 4649 Evergreen Lane 8,531 East Delta United Church (St. Stephen's United Church) 9696 Trunk Rd 5,215 Evangelical Free Church of North Delta 11300 - 84th Ave 12,734 Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) 6749 - 120th St 20,024 Gateway Autism Foundation 4812 Georgia St 3,681 Kinsmen Club of Ladner / Tsawwassen 5050 - 47th Ave 4,724 KinVillage Association 5430 - 10th Ave 7,888 Ladner Christian Reformed Church 4594 - 54A St 19,964 Ladner Fishermen's Co-operative Association 4467 Savoy St 1,693 Ladner Fishermen's Co-operative Association 4473 Savoy St 1,693 Ladner Fishermen's Co-operative Association 4481 Savoy St 3,906 Ladner Gospel Hall 4979 - 44A Ave 9,145 Ladner Lawn Bowling Club 5128 - 47th Ave 7,090 Ladner Regular Baptist Church of Ladner BC (Ladner Baptist Church) 5624 Ladner Trunk Rd 15,241 Lighthouse Harbour Ministries 9551 Gunderson Rd 4,353 McKee Athletic Association (East Delta Hall) 10379 Ladner Trunk Rd 14,630 Nature Trust of British Columbia Harlock Island 272 Nature Trust of British Columbia Riparian Habitat Area 7,764 Navy League of Canada 505 Annacis Pky 2,294 Navy League of Canada Access to Annacis Island 3,771 Nordel Fellowship Baptist Church 7940 - 118th St 10,445
The Corporation of Delta • 2014 Annual Report 65
Organization Address Total Delta Taxes
North Delta Community Police Station 7033 / 7081 - 120th St 2,007 North Delta Potters Guild 11425 - 84th Ave 5,627 Parish of St. Cuthbert (St. Cuthbert's Anglican Church) 11601 - 82nd Ave 18,284 Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) 5545 Ladner Trunk Rd 14,543 Reach Child and Youth Development Society (Developmental Preschool North) 10921- 82 Ave 1,535 Reach Child and Youth Development Society (North Delta Play and Learn Centre) 11425 - 84th Ave 4,491 Roman Catholic Archbishop of Vancouver (Immaculate Conception Church) 8840 - 119th St 76,138 Roman Catholic Archbishop of Vancouver (Sacred Heart Church & School) 3900 Arthur Dr 64,907 Royal Heights Baptist Church 11706 - 96th Ave 22,536 Saviour Lutheran Church Society 4737 - 57th St 10,641 Scott Congregation of Jehovah's Witnesses 11955 - 90th Ave 22,267 Sidekick Players Club 1172 - 56th St 2,203 Sources Community Resources Society 4807 Georgia St 5,029 Sources Community Resources Society (Chestnut House) 4576 - 55B St 2,087 South Delta Baptist Church 1880 56th St 4,379 South Delta Baptist Church 1988 56th St 79,629 South Delta Library 1321A - 56th Ave 12,865 South Delta Little House Society 5061 - 12th Ave 8,776 Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) 1115 - 51A St 5,879 Synod of the Diocese of New Westminster (St. David's Anglican Church) 1115 - 51A St 43,214 Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) 4735 Arthur Dr 6,452 The Royal Canadian Legion (Delta Branch No. 61) 4896 Delta St 5,492 Then India Sanmarga Ikya Sangam Educational and Cultural Society 9326 - 116th St 13,889 Trustees of the Congregation of Crossroads United Church (Crossroads United Church) 7655 - 120th St 26,056 Tsawwassen Congregation of Jehovah's Witnesses 705 - 53rd St 5,993 Tsawwassen Independent School Society (Southpointe Academy) 1900 - 56th St 168,338 Tsawwassen Tennis Club 286 English Bluff Rd 7,411 Tsawwassen United Church 683 - 53rd St 18,143 Tunnel Town Curling Club 1720 - 56th St 9,031 Watershed Artworks Society 11425 - 84th Ave 792
1,278,511
Permissive Tax Exemptions
animals admitted to Delta Community Animal Shelter last year599318 animals adopted &
Support DCAS and Like us on Facebook! www.facebook.com/DeltaAnimalShelter
animals admitted to Delta Community Animal Shelter last year
Photo Credits: Marlene Graham Earth Day Photography Contest Participants
The Corporation of Delta 4500 Clarence Taylor Crescent
Delta, B.C. V4K 3E2
t: 604-946-4141 f: 604-946-3390
www.delta.ca