Fund Structure

The resources and operations of the City are segregated into: General; Sewer and Drainage Utility; Water Utility; Trust; and Reserve funds for budgeting and accounting purposes Each fund is treated as a separate entity, as identified in the budget reports provided in this document h Supports Equity, Diversity and Inclusion work across the organization

Engineering and Public Works: h Provides road maintenance and traffic control services through the repair of road pavement, signs, streetlights, sidewalks, traffic signals, bridges and culverts h Manages the City’s fleet and structures h Develops and implements environmental programs, policies and objectives h Provides waste collection and disposal services h Constructs and rehabilitates roads, traffic intersections, fleet, neighbourhood improvements and public safety projects

Finance, Lands and Police Services: h Stewards the City’s financial resources

*includes 171 contracted RCMP members

General Fund

The General Fund is the primary fund for most municipal services and departments This fund has a number of revenue sources – the largest of which is property taxation

The General Fund includes the following departments that provide a number of services to the community including:

City Manager’s Office: h Oversees the broad requirements of the organization h Provides policy advice to Council and executes its decisions

Deputy City Manager’s Office: h Provides direct oversight to Legislative Services, Economic Development, Planning and Development and Parks, Recreation, Culture and Facilities and Fire & Rescue Services

Corporate Services: h Responsible for strategic planning and business planning h Develops and maintains systems to support the information and communications technology needs of the organization h Provides operational support services (Human Resources, Occupational Health and Safety, Communications and Civic Engagement and Facilities Space Planning) to all other City departments h Manages City-owned developable lands and optimizes real estate assets h Provides policing services through the Coquitlam RCMP Detachment to prevent and investigate crime and promote public safety in partnership with community

Fire & Rescue Services: h Provides fire suppression, specialized and technical rescues, first responder and non-emergency services

Legislative Services: h Prepares agendas and minutes for Council meetings and manages corporate records h Manages bylaw compliance, animal-care and business licensing services h Liaises with other levels of government including the kʷikʷəƛəm First Nation and other Indigenous peoples h Guides risk management, emergency preparedness and planning within the City h Provides legal advice and support to the City

Parks, Recreation, Culture and Facilities: h Provides programs at recreational facilities and parks h Provides and maintains parks, recreational infrastructure, open spaces and trails, and the urban forest h Provides services through partnerships with the Coquitlam Public Library, Evergreen Cultural Centre, Place des Arts,

Coquitlam Heritage Society (Mackin House Museum) and other community and non-profit organizations h Provides the planning, operations, maintenance and technical services for City facilities h Plans and designs new parks and facilities through community engagement h Manages the construction of civic facilities and parks h Reviews development applications and seeks park, recreation and cultural amenities from private land development processes h Creates internal and external partnerships and opportunities in support of corporate strategic directives

Planning and Development: h Prepares plans and policies for shaping urban development and growth h Provides environment, building and development approval services

Sewer and Drainage Utility Fund

The Coquitlam Sewer and Drainage Utility is a self-funded entity that operates, maintains, regulates and extends sewage collection and storm drainage systems that serve residential, commercial and industrial premises in Coquitlam

The services in this fund are provided by the Engineering and Public Works department

Coquitlam is in the Fraser Sewerage Area (FSA) of the Metro Vancouver Sewerage and Drainage District (MVS&DD), which operates and maintains regional systems of trunk sewers, pumping stations and sewage treatment plants Sewage from Coquitlam is conveyed to the regional system for treatment and disposal The Utility also collects and conveys storm water to reduce the risk of property damage due to flooding and landslides

Water Utility Fund

The Coquitlam Water Utility is a self-funded entity that delivers water to residential, commercial and industrial premises in Coquitlam for domestic use, irrigation, and cooling and fire suppression The services in this fund are provided by the Engineering and Public Works department

This Utility is a member of the Metro Vancouver Water District (MVWD), which operates and maintains regional systems of supply works, transmission mains, reservoirs and treatment facilities

Trust Funds

The Trust Funds have been created to hold assets that are administered as directed by agreement or statute for certain beneficiaries

Reserve Funds

Reserves are established pursuant to Section 188 of the Community Charter allowing funds to be set aside for a specific purpose The City’s reserves are classified into three categories as follows:

1 Capital Reserves—refers to reserve funds that have a specified purpose of capital nature and are either:

• Established under section 188 (1) of the Community Charter and the creation of capital reserves is at the discretion of Council; or

• Established under section 188 (2) of the Community Charter and are non-discretionary on the part of the Council

2 Operating Reserves—refers to reserve funds established under section 188 (1) of the Community Charter that have a specified purpose of an operating nature

3 Utility Reserves—refers to reserves in the utility funds that have a specified purpose of either capital or operating nature depending on the reserve

In adherence to the Chartered Professional Accountants Canada Public Sector Accounting Standards, reserve transactions are identified separately from expenditures and revenues in portions of the 2023 budget document

The City’s Operating Reserve Funds will be used to fund ongoing projects and potential liabilities such as insurance claims Capital reserves, along with Development Cost Charges, will be used to finance additional capital projects in future years The reserve amounts available for expenditures over the 2023 – 2027 planning period are in the Schedule on p 40