The Corporation of Delta 2015 Annual Report
“With our commitment to no new borrowing, we continue to stay on track for a debt-free Delta by the end of this Council’s term.” — Mayor Lois E. Jackson
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The Corporation of Delta 2015 Annual Report
Table of Contents Mayor's Message..............................................................................................................................................
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Chief Administrative Officer's Report..........................................................................................................
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Our Mission........................................................................................................................................................
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Delta Municipal Council...................................................................................................................................
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About Delta.......................................................................................................................................................
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Delta in Numbers..............................................................................................................................................
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2015 Departmental Objectives.......................................................................................................................
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Organizational Structure................................................................................................................................
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Department Overviews...................................................................................................................................
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Office of the Chief Administrative Officer...................................................................................................
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Human Resources & Corporate Planning...................................................................................................... 18 Legal Services.................................................................................................................................................
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Property Use & Compliance........................................................................................................................... 22 Climate Action & Environment......................................................................................................................
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Office of the Municipal Clerk........................................................................................................................
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Community Planning & Development..........................................................................................................
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Engineering....................................................................................................................................................
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Finance............................................................................................................................................................
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Parks, Recreation & Culture..........................................................................................................................
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Fire & Emergency Services............................................................................................................................
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Fire & Emergency Services: Corporate Emergency Programs...................................................................
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Delta Police....................................................................................................................................................
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2014 Audited Financial Statements..............................................................................................................
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Treasurer's Report.........................................................................................................................................
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Independent Auditor's Report.....................................................................................................................
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Consolidated Statement of Financial Position............................................................................................
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Consolidated Statement of Operations......................................................................................................
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Consolidated Statement of Net Financial Assets.......................................................................................
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Consolidated Statement of Cash Flows.......................................................................................................
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Notes to the Consolidated Financial Statements.......................................................................................
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Segmented Information – 2014....................................................................................................................
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Segmented Information – 2013....................................................................................................................
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Supplementary Information.........................................................................................................................
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Permissive Tax Exemptions – 2014...............................................................................................................
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Heritage Banner Design Contest Winners..................................................................................................
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Earth Day Photo Contest Winner..................................................................................................................
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The Corporation of Delta 2015 Annual Report
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Mayor’s Message On behalf of Council, I am pleased to present the 2015 Annual Report for the Corporation of Delta. Elected in November 2014, your newly chosen Delta Council will hold a four-year term of office for the first time ever. The extra year provides an opportunity to further plan, consult and implement our long-term corporate and financial goals. With our commitment to no new borrowing, we continue to stay on track for a debt-free Delta by the end of this Council’s term— our general debt will be down to $900,000 by the close of 2015. However, our financial prudence does not come at the expense of projects and infrastructure improvements. In 2014, we invested in a number of initiatives to enhance community services. The Neighbourhood Road Improvements Plan has improved Delta’s roadways and landscapes with the completion of 13 new projects this year; 18 more are slated for 2015, with nearly 30 projects completed since the program’s introduction in 2012. We recognize that Delta’s recreation spaces are an integral component to the well-being of our community and we are dedicated to providing top-notch facilities. Renovations to the Ladner Leisure Centre were completed this year, and scheduled to be completed in fall 2015, the North Delta Recreation Centre expansion will rejuvenate North Delta’s social heart. The Ladner Sport Field Enhancement Project reached major milestones with the opening of the new baseball diamond at Cromie Park and the new synthetic turf field at Dugald Morrison Park in 2014. The addition of the field house at Dugald Morrison Park and updates to Hawthorne Park are expected to be complete in 2015. Transportation remains a significant focus in our municipality. We are working with our partners in senior levels of government on transportation upgrades related to key projects, including the George Massey Tunnel Replacement Project, to ensure our community receives fair value for our tax dollars. As always, investment in public safety is an absolute priority for this Council and we are committed to achieving the highest quality of training to ensure the most effective emergency response in our community. With the successful procurement of Neil Dubord as the new Chief Constable for Delta Police, I am certain he will continue to enforce our “no call too small” mandate and our distinction as one of the safest communities in Canada. Moving forward into 2015, I look forward to the fulfillment of exciting projects and beneficial services for our municipality, all completed due to responsible economic management and investment of your tax contributions. I consider myself very fortunate to continue serving you as we work together to make Delta a great place to live, work and play. Yours truly,
Lois E. Jackson Mayor
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The Corporation of Delta 2015 Annual Report
Chief Administrative Officer’s Report As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report satisfies the requirements of the Community Charter, which sets out stringent reporting requirements for all municipalities in British Columbia. I am pleased to state that this Annual Report meets and exceeds those requirements and provides an accurate account of Delta’s business and financial transactions in 2014. As we worked to enhance Delta through improved infrastructure and important community services this last year, know that we did so using diligent “pay-as-you-go” funding and fiscally responsible practices. Our no new borrowing policy and strong financial position allows us to hold a healthy contingency in preparedness for unforeseen issues and effectively invest your contributions into projects and services for you. You can read more about our 2014 project achievements in the coming pages, and as you do, note that an underlying focus of all of our efforts in 2014 was community engagement. With the launch of the refreshed Delta.ca website last year, we have seen a 123% increase in web usage and our social media engagement steadily grows. We realize that not everyone uses social media, and to expand our reach, we recently created the Delta Community Update, a monthly online newsletter delivered straight to your email inbox. Further building on that reach, this spring we hosted three #TalkDelta Municipal Open Houses to provide the community the opportunity to meet the people behind their local government and ask questions about important municipal initiatives in person. Going forward, our hope is that community engagement will continue to strengthen, ensuring you, the public, a voice in the governing of your municipality. As you read this report, please recognize that the 2014 achievements are a result of the leadership, dedication and teamwork that exists between all departments and staff at Delta. I would like to acknowledge the hard work and commitment of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police and police civilian members. It is through each individual’s support that it has been a successful year. Of course, none of our achievements would be possible without the unswerving leadership of Mayor Lois E. Jackson and Delta Council. Thank you especially to all of the citizens that make it a pleasure for us to serve you each and every day.
George V. Harvie Chief Administrative Officer
The Corporation of Delta 2015 Annual Report
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Our Mission
To provide a healthy workplace and foster a safe, vibrant, sustainable community through excellence in municipal services honouring culture, heritage and the environment.
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The Corporation of Delta  2015 Annual Report
Delta Municipal Council
Left to right, back row: Councillor Ian L. Paton, Councillor Heather King, Councillor Robert Campbell, Councillor Bruce McDonald Left to right, front row: Councillor Sylvia Bishop, Mayor Lois E. Jackson, Councillor Jeannie Kanakos
The Corporation of Delta  2015 Annual Report
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About Delta 3 communities
Tsawwassen Ladner North Delta Area
180 4
bordered by 3 bodies of water
square kilometres
Burns Bog
Fraser River Boundary Bay Straight of Georgia
community gardens
6,120 acres of protected wetlands
Incorporated
1879 protected by
Boundary Bay Airport
more than 170 sworn Delta Police Officers &
13th busiest in Canada
170 Delta Fire & Emergency Services Firefighters
connected by 17 indoor recreation facilities & over 75 beautiful parks
protected from flooding by
67 km of dikes and seawall
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70 km of provincial highway within the municipality Approximately
7,703 hectares of active farmland
100,000 residents
The Corporation of Delta 2015 Annual Report
Tsawwassen A beachside town located next to the US/Canada border and BC Ferries terminal, Tsawwassen is a tourist destination and a beach paradise for locals. The town features natural spaces, including Boundary Bay Regional Park and Fred Gingell Park, and many recreational opportunities, including golfing and water sports. It offers a mix of housing and businesses, as well as a central shopping corridor with local boutiques and more.
Ladner Ladner is a heritage fishing village situated next to the Fraser River. It is home to the civic precinct, including Delta Municipal Hall and Delta Hospital. Ladner is the main hub of Delta’s agriculture industry, with Westham Island offering a scenic tour of some of Delta’s most popular farms and road-side farmstands. Historic buildings, such as Harris Barn on Arthur Drive, line Ladner’s roads, and it is a popular destination for bird lovers due in part to the George C. Reifel Bird Sanctuary.
North Delta North Delta is a bustling community full of businesses, shops, restaurants, arts and culture. In the midst of the bustle is the Delta Nature Reserve and Burns Bog, the largest raised bog in North America. With fantastic sport parks, recreation centres, and Delta’s biggest park, Watershed Park, North Delta is a key recreational destination.
The Corporation of Delta 2015 Annual Report
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Delta in Numbers Delta’s Assessed Value for the Year 2014 Residential 17,721,237,234 80.15%
Business 2,483,655,202 11.23%
Major industrial 233,802,900 1.06%
Farm 43,015,458 0.19%
Total Assessed Value & Municipality Comparison Municipalities
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Light industrial 1,566,987,000 7.09%
Recreational 36,569,500 0.17%
Utility 23,976,487 0.11%
Land Area – Square Kilometre Remainder of Greater Vancouver Regional District 2,702.44 sq km
Total General Purposes Assessed Value
Vancouver
221,876,115,199
Surrey
85,162,486,975
Burnaby
57,245,848,837
Richmond
55,835,696,433
West Vancouver
30,443,074,848
Coquitlam
27,666,703,005
District of North Vancouver
26,371,973,072
Langley Township
23,332,522,594
Delta
22,109,243,781
City of North Vancouver
13,554,718,132
Maple Ridge
12,640,147,899
New Westminster
12,222,579,830
Port Coquitlam
10,154,119,833
Port Moody
6,996,866,818
White Rock
5,377,124,884
Langley City
4,237,543,684
Pitt Meadows
3,047,136,530
Bowen Island
1,458,015,441
Anmore
835,038,811
Lions Bay
541,045,600
Belcarra
415,730,400
Delta 180.11 sq km
2011 Number of Dwellings Remainder of Greater Vancouver Regional District 913,784
Delta 35,781
The Corporation of Delta 2015 Annual Report
Population Growth 2006 – 2011
Total
2011
2006
% Growth
99,863
96,635
3.3%
Population Growth In Neighbouring Communities Community
2011
2006
% Growth
Richmond
190,473
174,461
9.2%
New Westminster
65,976
58,549
12.7%
468,251
394,976
18.6%
2,313,328
2,116,581
9.3%
Surrey Total for Greater Vancouver
Average Delta Residential Taxes & Utilities
Property Tax Allocation
$5,000 $4,500 $4,000 $3,500
$3,769
$3,921
$4,049
$4,143
School $984
$4,213 Municipal $2,015
$3,000 $2,500
Utilities $960
$2,000 $1,500 $1,000
Regional $33
$500 $0
2010
2011
2012
2013
The Corporation of Delta  2015 Annual Report
Other $221
2014
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2015 Departmental Objectives Department Office of the Chief Administrative Officer
Human Resources & Corporate Planning
Objectives
Measures
»» Ensure Council direction is carried out »» Provide top quality, fiscally
»» Complete all Council motions,
directives and resolutions in a timely manner
responsible services to Delta residents and businesses
»» Oversee department responsibilities:
»» Human Resources: fulfill employer’s
»» Manage policies, recruitment,
strategic objectives
»» Corporate Planning: provide
corporate services to Council, staff and residents
annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff employee training, professional development, labour relations, claims management, occupational health and safety
»» Corporate Planning: provide corporate services to Council, staff and residents
Legal Services
»» Provide Council and staff with timely, accurate and practical legal advice
»» Protect Delta’s interests, and identify,
»» Provide cost-effective legal advice,
gather lease payments and revenue, ensure claims are limited and resolved efficiently
minimize and manage risk in a costeffective manner
»» Oversee a program of risk control
Property Use & Compliance
»» Provide proactive and reactive
»» Both proactively and in response to
Climate Action & Environment
»» Coordinate and implement corporate
»» Reduce levels of corporate
property use compliance through public awareness, enforcement, registration and inspections
measures through policies, procedures and risk-financing arrangements calls for service enforce Delta’s bylaws, manage the Secondary Suite Program, issue Soil Deposit and Removal permits, and administer business licensing
and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment
»» Protect eco-system services through
greenhouse gases, resolve complaints, respond to spill accidents, organize and attend education and outreach events, review building permits and development proposals
education, bylaw enforcement and development
Office of the Municipal Clerk
»» Provide administrative and support
»» Coordinate Council and committee
Community Planning & Development
»» Support Council to establish a vision,
»» Prepare and adhere to the Official
services to facilitate the democratic decision-making process
policies and plans for future growth and development
»» Provide the public timely and efficient services for all forms of applications, permits, inquiries and concerns
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meetings, process bylaws, agreements and correspondence, and oversee the election process Community Plan
»» Coordinate applications, zonings,
permits, land use issues, building and permit inspections, and technical queries in a timely manner
The Corporation of Delta 2015 Annual Report
Department Engineering
Objectives
Measures
»» Administer sustainable planning
»» Feedback received from the
and management of corporate infrastructure through replacement, renewal and maintenance programs
community
»» Completion of annual work plans
»» Ensure efficient and effective delivery of services to Delta residents and businesses through annual work plans
Finance
»» Develop and implement strategic
plans consistent with corporate goals
»» Comply with legislative requirements
»» Develop and oversee the five-year
financial plan through the business plan workshop and budget process
»» Prepare annual audited financial statements
»» Meet statutory requirements for
payroll, purchasing, value added taxes and PSAB financial reporting
Parks, Recreation & Culture
»» Create a vibrant, healthy and
engaged community through people, parks and programs
»» Deliver introductory programs,
and recreational, community, arts and culture, and seniors services in an effective, efficient and affordable manner
»» Ensure programming delivered to
the community is safe, enjoyable and affordable, and promotes healthy living within the community
»» Ensure civic buildings remain in good condition and operate efficiently
»» Maintain and operate corporate buildings and facilities with a high standard of care and safety
»» Facilitate higher level pursuits by
working closely with community groups, clubs and other community service providers
Fire & Emergency Services
»» Maintain the highest level of fire
»» Maintain high quality emergency
»» Plan for future issues, examine needs
»» Enhance Emergency Preparedness in
»» Target high-risk activity, prepare
»» Develop accountable, timely and
protection and emergency services to the community in accordance with the governing legislations, as well as support Council directions to enhance emergency response and preparedness
Delta Police
community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors
The Corporation of Delta 2015 Annual Report
service levels through education, including first responder pre-hospital care training and BCIT Succession Planning Program Delta and develop preliminary plans for a new Training Fire Hall measurable action items associated to our strategic objectives
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Organizational Structure Residents, Property Owners, Businesses
Police Board
Mayor & Council
Advisory Boards (Appointed by Council)
Chief Constable
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Chief Administrative Officer
Fire Chief
Director HR & Corporate Planning
Municipal Solicitor
Director Parks, Recreation & Culture
Director Engineering
Director Finance
Director Community Planning & Development
Manager Property Use & Compliance
Office of the Municipal Clerk
The Corporation of Delta  2015 Annual Report
Department Overviews
The Corporation of Delta  2015 Annual Report
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Office of the Chief Administrative Officer
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The Corporation of Delta  2015 Annual Report
Staff Speak “As part of the Chief Administrative Office, I get to work with every single department at Municipal Hall and be involved in a wide variety of projects, assisting through the planning stage to fruition.”
Brittany Werner
Administrative Secretary to the Chief Administrative Officer
Who We Are The Office of the Chief Administrative Officer provides leadership and coordinates with management and staff to assist departments in meeting their responsibilities. The CAO ensures that all departments utilize effective, efficient management principles, and challenges each department to strive for optimal performance.
What We Do The Chief Administrative Officer is responsible to Council for the efficient management of the municipal workforce, and for ensuring Council’s direction and policies are carried out. The CAO represents Delta’s interests on regional-wide issues at Metro Vancouver’s Regional Administrators Advisory Council (RAAC), and provides leadership to the Corporation of Delta, overseeing the following areas and departments: • Office of the Municipal Clerk • Community Planning & Development • Corporate Communications • Engineering • Climate Action & Environment • Finance • Fire & Emergency Services • Human Resources & Corporate Planning • Legal Services
The Corporation of Delta 2015 Annual Report
• Parks, Recreation & Culture • Property Use & Compliance Delta Police coordinates with the CAO on service and administrative issues, including budgeting, priority-setting and business planning.
What We’re Proud Of 2014 Achievement Highlights • Represented Delta at Metro Vancouver during the Board’s consideration of an amendment to the Regional Growth Strategy for portions of the Southlands properties in Delta. • Planned Mayor’s Industrial Business Breakfast. • Represented Delta’s position against the Point Roberts Radio Tower Proposal and lobbied, in concert with Tsawwassen citizens. • Oversaw the renewal and execution of seven servicing agreements between Delta and Tsawwassen First Nation, further strengthening relations. • Oversaw improvements to Boundary Bay Airport. • Collaborated with the Provincial and Federal Government for transportation improvements along Delta’s high-traffic volume routes and crossings. • Lobbied and coordinated with the Provincial Government regarding changes to the Police Act and to address community mental health and substance abuse issues. • Brought forward municipal issues and community concerns associated with the Point Roberts radio tower proposal, medical marijuana production facilities in the Agricultural Land Reserve, Proposed Roberts Bank Terminal 2 Project at Deltaport, Fraser Surrey Docks Direct Coal Transfer Facility and Coal Dustfall Monitoring, and Delta Hospital. • Chaired the Major Civic Buildings Committee on key capital projects. • Appointed by Council to represent Council’s interest on the A GP for Me Committee.
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Human Resources & Corporate Planning
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The Corporation of Delta  2015 Annual Report
Staff Speak “Whether employees or members of the public, it’s a great feeling to know that you have helped someone in some small way. I love being part of a team that values hard work and integrity.”
Andrea Peterson Human Resources Associate
Who We Are The Human Resources & Corporate Planning Department’s role is twofold: we provide human resource services to Delta’s staff and Council, and we coordinate initiatives that impact the Corporation of Delta as a whole.
What We Do Human Resources
oversee development activities at Boundary Bay Airport, and provide external liaison with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library.
What We’re Proud Of 2014 Achievement Highlights • Organized the second annual Delta Trades & Technical Career Fair – 75 exhibits and approximately 3,500 attendees. • Completed renewal of seven servicing agreements with Tsawwassen First Nation. • Coordinated Major Civic Buildings Committee. • Finalist for Small Business Roundtable’s Open for Business Award. • Coordinated Boundary Bay Airport Capital Program. • Initiated the coordination of Heritage Hangar restoration at Boundary Bay Airport.
Human Resource Management is the organizational function that deals with and supports employees in the areas of compensation, recruitment and retention, performance management, organizational development, safety, wellness, disability management, benefits and pension counselling, employee motivation, communication, administration, and training and development. We lead a number of joint staff/ union committees including Labour Management, Occupational Health & Safety, and Wellness.
• Drafted amendments to Delta’s Noise Bylaw to improve regulations against audible bird scare devices (blueberry cannons).
Corporate Planning
• Incorporated three Safety Committees – various areas/locations (from one central committee).
Corporate Planning oversees corporate initiatives and intergovernmental projects and programs. We coordinate Delta’s business planning services and bylaw development, organize municipal representation and policy briefings for UBCM & FCM, meetings with Tsawwassen First Nations, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services with Delta Chamber of Commerce. We also coordinate infrastructure grant applications and
The Corporation of Delta 2015 Annual Report
• Ongoing Port Metro Vancouver liaison, FVRL liaison, Tourism liaison. • Dredging program substantially complete. • Inland port study complete. • UBCM/FCM coordination. • Achieved Certification of Recognition with WorkSafeBC (COR).
• Supervisor Safety Certificate training (approximately 35 employees) - BCMSA. • Implemented Online Recruitment Tool (HireDesk) for external applicants/candidates. • Negotiated eight-year Collective Agreement with Delta Firefighters (2012 – 2019).
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Legal Services
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The Corporation of Delta  2015 Annual Report
Staff Speak “This year, Legal Services oversaw the completion of the Burns Bog Operating Agreement with Metro Vancouver, which represents a significant step in coordinating the management of Burns Bog, a natural space that is very important to Delta and the Lower Mainland.”
Greg Vanstone Municipal Solicitor
Who We Are The Legal Services department provides responsive, cost-effective legal advice and risk management services to Council and staff. We also manage municipal property and provide support services relating to land issues to other departments.
What We Do Legal Services provides legal advice to Council, department heads, and staff on a broad range of issues affecting Delta. This involves reviewing and drafting selected contracts and agreements, coordinating and supervising the provision of legal services by outside law firms in relation to litigation involving Delta, attending mediations of claims, assisting in bylaw enforcement matters, drafting land development documents, and providing seminars to staff. Risk Management involves identifying risks, and making and implementing decisions to reduce the impact of risk on the assets and objectives of Delta. This is done through a program of risk control measures (policies and procedures) and risk financing arrangements (insurance and indemnities) designed to achieve levels of risk acceptable to Council.
The Corporation of Delta 2015 Annual Report
Land Management involves the acquisition and disposition of land for the municipality. We negotiate and draft rights-of-way for municipal services, and negotiate, draft and manage leases and licences of municipal property.
What We’re Proud Of 2014 Achievement Highlights • Oversaw successful defense of nine actions. • Opened and investigated approximately 112 new claims and closed 66 claims. • Negotiation and Acquisition of two CN Railway properties adjacent to the Delta Animal Shelter. • Implemented new process for informing Council of new law suits, trial dates and enforcement actions. • Acquisition of 4158 Arthur Drive. • Assisted Human Resources & Corporate Planning with the successful exchange with Alpha Aviation of land at Boundary Bay Airport. • Established long-term tenure agreement with the Province for Ladner Park and Ladner Sewage Lagoon. • Drafted Covenants to present to Metro Vancouver regarding Southlands application. • Investigated Legal Non-Conforming Use claims of multiple marihuana growing operations. • Burns Bog – finalized long-term Operating Agreement between Delta and Metro Vancouver. • Burns Bog – established licence agreement for Metro Vancouver’s use of 7450 80th Street. • Finalized lease of 4470 Clarence Taylor Crescent with Fraser Health. • Assisted Parks, Recreation & Culture with dozens of leases and licences to user groups at community facilities. • Assisted Engineering to establish dozens of SRWs and numerous road dedications. • Negotiated and finalized E-Comm licence at Stahaken Tower - 1184 Walalee.
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Property Use & Compliance
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The Corporation of Delta  2015 Annual Report
Staff Speak “Bylaws staff play a key role in ensuring all community members (people and animals) are treated fair and we really are here to help.”
Matt Hardman Bylaw Inspector
Who We Are The Property Use & Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licensing, issuing occupancy permits for secondary suites, issuing agricultural soil deposit permits, the summer Parks Patrol Program, operation of the Delta Community Animal Shelter, and the enforcement of Animal Control licensing and regulations.
What We Do The Bylaw Enforcement Section initiates investigations and responds to citizen complaints in order to promote the orderly use of land, the registration and enforcement of the Secondary Suite Program, and the issuing and enforcement of agricultural soil deposits and business licensing. In addition, we provide community outreach and education for our programs. We also provide proactive enforcement of business licences through our annual verification inspections.
What We’re Proud Of 2014 Achievement Highlights Bylaw Enforcement • Soil Deposit Bylaw – New bylaw allowed for increased enforcement and fines for noncompliance. • Parks Patrol Program – reduced vandalism in parks through enforcement and presence. • Business Licensing – Introduction of InterMunicipal Business Licensing. • Secondary Suites – Approximately 1,800 occupancy permits issued, 450 in the process of legalizing and 1,845 identified suites where the owner signed a Statutory Declaration. Animal Control • Animal Expo – over 3,000 visitors to the annual event in Memorial Park. • Facebook – number of regular followers exceeded 5,000. • Approximately 7,900 dog licences issued, and increased animal intake at the shelter.
The Animal Control Division operates the Delta Community Animal Shelter (DCAS), providing excellent support to pets and pet owners in Delta. We are also responsible for issuing dog licences and educating the public to encourage compliance.
The Corporation of Delta 2015 Annual Report
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Climate Action & Environment
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The Corporation of Delta  2015 Annual Report
Staff Speak “With three young daughters, I now more than ever appreciate how fortunate we are to live in a community with clean air and water and amazing natural areas, such as Burns Bog and Boundary Bay. I am grateful for the opportunity to contribute to keeping our municipality a clean and healthy place to live for generations to come.”
Mike Brotherston Manager, Climate Action & Environment
Who We Are
What We’re Proud Of 2014 Achievement Highlights • Achievement of Carbon Neutrality for Corporate Operations. • Initiation of a one-year coal dust monitoring study. • Remediation of the Seven Seas site and obtained a Certificate of Compliance from the Ministry of Environment. • Completed 141 Environmental Business Inspections which resulted in a number of environmental improvements. • Agricultural Climate Change Adaptation project. • Delta’s completion of community Milestones 2 and 3 of the Partners for Climate Protection program.
Climate Action & Environment ensures that the environmental values of the municipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation and spill/incident response.
What We Do Climate Action & Environment coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Group. We organize environmental reviews of Delta’s capital works and regular operations, as well as advise other departments and agencies as needed. We represent Delta’s interest on internal and external committees, and environmental review boards and panels. We conduct and participate in environmental assessments and investigate a wide variety of environmental issues as directed by Council. We investigate complaints regarding spills, odours, pest problems, industrial noise and contaminated site issues, and deliver seasonal programs such as mosquito control. We make sure the public and staff are informed through education and outreach.
The Corporation of Delta 2015 Annual Report
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Office of the Municipal Clerk
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The Corporation of Delta  2015 Annual Report
Staff Speak “Seeing the impact the Committee/ Commission volunteers make in shaping Council decisions is always interesting to me — they are essential advocates for our community.”
Barinder Lalli Committee Clerk
Who We Are The Office of the Municipal Clerk serves as the Secretariat for Delta Council and its various appointed bodies. The Office provides the primary access point for citizens and outside agencies wishing to communicate or interact with Council, conducts elections, coordinates advertising, and provides information and records management services.
What We’re Proud Of 2014 Achievement Highlights • Conducted and administered the 2014 Local Government Elections: • Hiring and training over 250 election day officials • Management of 25 voting locations on General Voting Day, three advance voting locations, 10 mobile voting locations, and mail ballot voting • Managed meetings and prepared the agendas and official minutes for: • 31 Regular Council meetings • 29 Executive Council meetings • 12 Public Hearings • 11 meetings following Public Hearing • 36 Council Workshops • 64 Advisory Committee meetings • Coordinated 45 delegations
What We Do
• Managed correspondence and processed over 4,500 items of external correspondence.
Each clerk within the department is tasked with a specific role; collectively, we provide administrative and clerical support to Council, Delta staff and the public. We prepare Council and Committee meeting agendas, record official minutes, administer and certify bylaws and execute legal documents on behalf of Delta. We coordinate release of information requests, provide general information/research services to Council, staff and the public, and organize placement of corporate advertising. We prepare and conduct all local government elections, by-elections and referenda, as required, in accordance with the Local Government Act. We also organize special events such as the Inaugural Meeting and Volunteer Recognition.
• Processed over 40 access requests under the Freedom of Information and Protection of Privacy Act.
The Corporation of Delta 2015 Annual Report
• Continued development and coordination of Corporate Records Management Program including 44 boxes of records reviewed and processed for destruction and 496 boxes of records reviewed and processed for transfer to offsite storage.
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Community Planning & Development
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The Corporation of Delta  2015 Annual Report
Staff Speak “Each customer service experience is unique and presents continuous opportunity to work with Delta residents on exciting new projects and development that shape the future growth of Delta.”
Candice Dannhauer Application Centre Technician
and recommendations for Council on a variety of policy matters and for a wide-range of development applications. In addition, they review the Official Community Plan and area plans, update the zoning bylaw, conduct agricultural and heritage planning, administer environmental initiatives, and address sustainable community development through planning. This division also represents Delta in regional planning matters.
What We’re Proud Of 2014 Achievement Highlights
Who We Are The Community Planning & Development Department comprises three divisions: Application Centre, Development Services, and Planning Services. Each division assists in shaping the community by preparing and implementing plans and policies relating to the use of land, health, safety and welfare of Delta residents, and by managing growth and development.
What We Do The Application Centre provides customer service to the public for building permits and land development approvals, and manages the building and development application process. Development Services issues building permits, conducts building permit inspections and gives advice on building-related matters. They administer municipal engineering requirements necessary to support land development and building permit projects, as well as liaise with the Engineering Department on development and building projects. They ensure that development cost charges and agreements are followed so that new infrastructure meets Delta’s standards. As well, Development Services implements the provincial building code and fire safety regulations, as well as bylaws and policies, through commercial and residential building plan reviews and inspection services.
• Completed a Community Planning & Development Department Strategic Management & Operational Plan. • Facilitated processes and/or permits for major development applications such as Delta Rise, Marina Garden Estates, Southlands, Sunstone and Tsawwassen Springs. • Managed and completed the Ladner Leisure Centre façade/interior improvements. • Procurement for the North Delta Recreation Centre. • Completed building condition assessments for 15 of 79 municipal buildings. • As of September 2014, Delta issued 1,095 permits which represents a construction value of over $240 million and processed over 200 land use and development applications. • Completed the North Delta Area Plan Review. • Implemented process review improvements and application streamlining. • Shifted process from Microfiche to digital documents (Prospero) and introduced E-Plan. • Completed Phase 1 of the Zoning Bylaw Review.
Planning Services undertakes research, analyzes planning information and prepares reports
The Corporation of Delta 2015 Annual Report
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Engineering
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The Corporation of Delta  2015 Annual Report
Staff Speak “Transportation consistently ranks as a top issue of concern for Delta residents. I take pride in working with our team of transportation professionals to tackle these ongoing and emerging issues on a daily basis.”
Hon Yee Transportation Engineer
Who We Are The Engineering Department provides a range of public works services in the areas of water, sewer, drainage, irrigation, solid waste, recycling and roads. Engineering is organized into five divisions: Administration and Customer Service, Design and Construction, Operations, Transportation, and Utilities.
What We Do Administration and Customer Service provides administrative and customer service support; issues permits for hydrant use, road and right-ofway uses, tree cutting, special events and filming. Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services, including topographic pick-up, construction layout and record surveys. Operations provides a range of public works services, including water supply, drainage and diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. Transportation provides planning, management and replacement programs for municipal transportation infrastructure and related transportation facilities. Utilities provides long-range planning, management and replacement programs for the water, sewer and solid waste utilities, and oversees drainage, irrigation, diking, and flood protection.
The Corporation of Delta 2015 Annual Report
What We’re Proud Of 2014 Achievement Highlights Administration • Received and processed approximately 25,000 service related calls, 3,500 BC One Calls, and 2,500 Tree Cutting Permits. • Issued approximately 70 film permits for TV series, movies and commercials shot in Delta. Transportation • Completed 13 Neighbourhood Road Improvement Projects. • Provided review and coordination services related to Provincial highways projects including SFPR, Highway 99 (Matthews Interchange/80 St), Highway 91, and the George Massey Tunnel Replacement Project. Water • Installed approximately 400 water meters for secondary suites and voluntary requests. • Replaced approximately 3.5 km of aging watermain as part of ongoing Neighbourhood Road Improvement Projects. Solid Waste • Presented 16 gardening workshops with over 300 attendees. • Implementation of new public space recycling stations at recreation facilities (in process). Sanitary • Completed a Delta-wide Sanitary Sewer System Hydraulic Capacity study. • Conducted smoke testing of approximately 70 km of sanitary sewer in North Delta. Drainage • Completed the North Delta Ravines Integrated Stormwater Management Plan. • Launched the Adopt-a-Rain Garden program, and installed two new rain gardens at Sungod Recreation Centre and Brooke Elementary.
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Finance
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The Corporation of Delta  2015 Annual Report
Staff Speak “Having the opportunity to work on the 2014 United Way campaign was a major highlight for me this year. We raised more than $55,000 and were able to give back to the community that gives so much to us!”
Julie Gray Accounting Clerk
Who We Are The Finance Department’s responsibilities include providing efficient, effective and responsible financial management services through a customer-focused environment to the public, Delta Council and municipal departments. The Finance Department comprises the following three divisions: Budgets and Taxation, Financial Services, and Information Services.
corporate websites, personal computers and printers, central processing infrastructure, datacentre, data/voice networks, telephone systems and security systems.
What We’re Proud Of 2014 Achievement Highlights Budgets & Taxation • Approval of the 2014 Financial Plan four months earlier than the statutory deadline. • Investment portfolio performance kept pace with benchmarks. • Continued with the pay-as-you-go strategy to fund the annual capital program with no new borrowing—general debt to be paid off in 2018 (five years ahead of schedule). • Increased participation in the electronic Home Owner Grant program, MyAccounts, and monthly pre-authorized debit payments. Financial Services • Processed over 33,000 invoices and payments.
What We Do Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, totaling approximately $275 million, as well as manages an investment portfolio which, during the year, may exceed $225 million. Tax rates are determined by this division along with the billing and collection of property taxes, totaling approximately $193 million. Our division is responsible for billing and collection of utilities, totaling approximately $44 million in addition to the invoicing and collection of other corporate revenues. Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing, we manage the acquisition of services and goods for the Corporation and control inventory of purchased goods.
• Worked with the Auditor General of Local Governments on the provincial performance audit of operational procurement. • Opened 326 purchase files, providing a fair, open and transparent procurement process for Delta staff and taxpayers. Information Services • Launched Delta.ca and custom search tool for recreation activity schedules and availability. • Provided voter lists creation, public web statistics and voting machine support for 2014 Municipal Election. • Installed modern security camera systems at Ladner Leisure Centre and Sungod Recreation Centre.
Information Services implements, manages, supports and upgrades computer applications,
The Corporation of Delta 2015 Annual Report
33
Parks, Recreation & Culture
34
The Corporation of Delta  2015 Annual Report
Staff Speak “At the Luminary Festival last year, there was a staff member working late coordinating off-site parking for attendees. After a long day, he still showed great energy greeting community members on their way home. His vitality had an impact on me in that moment, reminding me of the significant part each staff has in ensuring the success of our operations and happiness of the community we serve."
Todd Stewardson Deputy Director, Parks, Recreation & Culture
Who We Are The Parks, Recreation & Culture department develops, coordinates and delivers parks, recreation and culture services and programs. The department promotes awareness and interest in healthy lifestyles through participation in recreational activities and volunteer opportunities. The department works closely with community groups, service clubs and not-for-profit organizations to further enhance the services provided.
What We Do If you have swam at one of Delta’s pools, taken an art class at a local art studio, or strolled through one of Delta’s many parks, you’ve enjoyed a service provided by the Parks, Recreation & Culture department. The department provides recreational activities and a wide range of instructional programs through municipallyoperated facilities, including pools, arenas, arts, seniors and fitness centres. The Parks, Recreation & Culture department manages the direction and operations for parks The Corporation of Delta 2015 Annual Report
and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more. In addition to these services the department manages two municipal cemeteries and the Ladner Harbour Boat Basin. The department implements and executes policies, procedures, bylaws and rental grants, licence and lease agreements with community groups, clubs and not-for-profit agencies, and manages Delta’s Emergency Social Services and Leisure Access Assistance Programs.
What We’re Proud Of 2014 Achievement Highlights • Delivered hundreds of programs resulting in approximately 1.5 million direct services and 3 million visitors. • Introduced the $20 Unlimited Summer Pass Program, resulting in double the summer attendance at facilities for patrons aged 2–18 (3,404 passes issued). • Instituted programming at Harris Barn. • Delivered special events, including Ladner Sports Field openings, 15th Annual Delta Triathlon, 14th Annual Tour de Delta, 3rd Annual Luminary Festival, and two Seniors Expos. • Entered into a Licence of Occupation with the Province for the trail system at the Ladner Sewage Lagoon, and entered into 35 licence/lease agreements with facility user groups. • Completed construction and installation of the Dugald Morrison Synthetic Turf Field. • Construction of North Delta Recreation Centre expansion under way. • Ensured continuity of service through the restoration of the Ladner Leisure Centre arena. • Installed REALice technology at Tilbury Ice arena. • Grand openings including Cromie Park Field, North Delta Community picnic shelter, Jarvis Elementary School playground, and Hawthorne fields. • Fred Gingell slope assessment and mitigation work completed.
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Fire & Emergency Services
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The Corporation of Delta  2015 Annual Report
Staff Speak “Our Fire Apparatus are top shelf and aside from the people wearing our uniforms, they are the most important symbols of our department and community — symbols of strength, authority and trust of which we are proud.”
Ken Sim Deputy Chief, Operations/ Communications, Delta Fire & Emergency Services
Who We Are Delta Fire & Emergency Services provides twenty-four hour emergency response, fire inspection services, public education on fire issues, and emergency planning to Delta’s public business and community facilities.
What We Do The Fire Chief reports to the CAO and responds to Council requirements, as well as coordinates administration staff and ensures the department is meeting service levels. The Fire Chief plans for future community emergency response needs, coordinates and performs emergency exercises, and oversees major work initiatives. Finance, Administration & Training is managed by the Deputy Chief of Administration. The division supplies human resources administration, payroll support for 179 Fire & Emergency Services personnel, and support with the annual budget and positive labour management relations. Fire Operations & Apparatus/Equipment is managed by the Deputy Fire Chief of Operations, who provides direction, accountability and support to the operations of Delta Fire & Emergency Services, including radio communications and all purchases related to vehicles, equipment and facilities.
The Corporation of Delta 2015 Annual Report
Fire Protection & Facilities is managed by the Deputy Chief of Fire Protection Services, who is responsible for meeting objectives through public education of fire safety and emergency preparedness.
What We’re Proud Of 2014 Achievement Highlights Fire Chief • Welcomed four more new recruits to the Department. • Worked with Civic Buildings Committee on plans for an enhanced Training Centre/Fire Hall/ Emergency Operations Centre at Boundary Bay Airport. Finance, Administration & Training • Trained 121 of our Firefighters to new Emergency Medical Responder level for increased pre-hospital care skills. • An Officer training course and promotional examination was delivered for six personnel to become new acting officers; four Officers trained to Fire Officer 2; six personnel completed Fire Officer 1 qualifications. Fire Operations & Apparatus/Equipment • Continued life cycling of equipment, new fire hose and gear, turn-out gear replacing 18 sets and 10 new recruit sets (total of 28 sets of gear). • Smart phones installed on all apparatus for communications and fire investigations. Phones to also take the place of digital cameras. Fire Protection & Facilities • FPO staff performed 36 inspections on our care/group homes to ensure that they all had sprinkler systems and evacuation plans updated and current. All facilities code compliant for all life safety requirements. • Initiated a yearly inspection program for the storage facilities at Boundary Bay Third Runway area.
37
Fire & Emergency Services: Corporate Emergency Programs
38
The Corporation of Delta  2015 Annual Report
Staff Speak “Last year’s simulated earthquake exercise at Municipal Hall tested our Emergency Operations Centre and Municipal Emergency Plan. Many positive lessons were learned that will assist Delta’s Emergency Management Department develop plans and future exercises to ensure we are prepared for and able to respond to and recover from a natural disaster.”
Derek Christiansen Captain, Emergency Program, Delta Fire & Emergency Services
Who We Are The Deputy Chief of the Corporate Emergency Management provides day-to-day coordination and management of Delta’s Emergency Program.
What We Do Corporate Emergency Management staff ensures Delta is prepared for an emergency or natural disaster. Staff continuously conducts hazard, risk and vulnerability analysis, and incorporate findings into ongoing emergency preparedness, mitigation strategies, planning as well as response and recovery initiatives. Emergency plans and procedures that address processes before, during and after an emergency event, and identify resources (facilities, equipment, materials, and human resources) needed are maintained and updated as required. Primary and backup Emergency Operations Centres are also on a maintenance schedule.
including supporting and promoting emergency management program volunteer-based initiatives are organized. Corporate Emergency Management also works with the Delta School District to ensure schools and students are prepared, and prepares businesses for continuity and recovery in the event of an emergency. The department also supports and shares best practices with Tsawwassen First Nation.
What We’re Proud Of 2014 Achievement Highlights • Damage assessment framework. • Municipal Emergency Plan. • Emergency Operation Centre Resource Directory Booklet. • Consolidation of Municipal Department plans into electronic format. • Multi-year Emergency Management training exercise program. • Neighbourhood Emergency Preparedness Program through continuing education. • Comprehensive internal/external training and exercise initiatives (Good Shaker, Reception Centre, ShakeOut BC and numerous communication exercises, and inter-departmental Incident Command System training).
A large component of corporate emergency management involves heightening the level of preparedness across the municipality through public education activities. Emergency preparedness training exercises for municipal staff, external support agencies and the public
The Corporation of Delta 2015 Annual Report
39
Delta Police
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The Corporation of Delta  2015 Annual Report
Staff Speak “I grew up a keen sportsman, so teamwork has always been important to me. Building a team and then working towards a common goal is the same in sport as it is in policing. The most rewarding part of my role with Delta Police is that it allows me to work collaboratively with my colleagues, teammates if you will, to try and make a difference in people’s lives.”
Constable Danny Simone Recruiting, Delta Police
Who We Are Delta Police embraces a proactive community service model, with a “no call too small” mandate based on ownership, problem-solving and decentralization. As a leadership organization, services continue to be enhanced through our intelligence-led, community-based, and accountability-driven policing model. Delta Police believes in developing strategic partnerships with various agencies and the Corporation of Delta departments in order to maximize resources.
What We Do Delta Police Department offers a wide variety of programs and services to accomplish its mission of “Community Safety through Partnership, Innovation and Diversity.” Along with traditional specialized sections including Traffic, School Liaison, Emergency Planning, Community Police Stations, the Reserve Constable Program and Victim Services, Delta Police has enhanced its Community Health Intervention Unit and created a Domestic Violence Unit.
What We’re Proud Of 2014 Achievement Highlights Operations • Enforced numerous drug-related charges against 19 people with respect to dial-a-dope operations, manufacturing and distribution of drugs. • Continual road safety education and enforcement with respect to distracted and impaired driving. During one enforcement operation, police wrote over 30 tickets in two hours. • In 2014, a vulnerable sector unit was created to ensure a coordinated approach is applied to the sometimes overlapping areas. • As a result of engineering design, the South Fraser Perimeter Road intersection at Highway 91 and Highway 17 had an unusual number of tractor-trailer roll overs. Police worked with Engineering and the Ministry of Transportation and Infrastructure to mitigate the issue through speed limit reductions, changes to light patterns and public education. • Established as a result of the Report of the Missing Women Commission of Inquiry, the Real Time Intelligence Centre – BC (RTIC-BC) is a multiagency policing centre operating 24/7, providing a coordinated regional response to serious crimes. As a participating member, DPD will receive real-time support to its frontline officers and investigators through the delivery of operational and tactical intelligence products. Administration • With the support of Delta Police Board and Council, Year 1 of a 3-Year Staffing Plan was implemented. The Staffing Plan for 2014 represented an increase of five full-time positions (three police and two civilian) including a Youth Officer, Domestic Violence Caseworker, Mental Health Officer, Patrol Officer, and a Purchasing Assistant/Storekeeper.
Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities. The Corporation of Delta 2015 Annual Report
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2014 Audited Consolidated Financial Statements
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The Corporation of Delta  2015 Annual Report
Treasurer’s Report Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2014 Audited Financial Statements for the Corporation of Delta pursuant to section 167 of the Community Charter. These Financial Statements are general-purpose statements and are intended to fairly present the financial results for the year and meet the needs of a variety of users. The supplementary schedules provide additional information on the activities of the Corporation. The preparation and presentation of the financial information is the responsibility of the Management of the Corporation. Judgment and estimates have been used in its preparation and all efforts have been made to ensure a careful evaluation has been made of all available information. The Corporation maintains a system of internal control designed to safeguard the assets of the Corporation and produce reliable financial information. This system is routinely evaluated and revised to ensure effective controls are maintained. The external auditors, BDO, conducted an independent examination in accordance with generally accepted auditing standards and have expressed their opinion that the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of Delta as at December 31, 2014. In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principals as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Canadian Institute of Chartered Accountants to bring consistency of financial reporting by all local, provincial and federal governments. One of the primary responsibilities of the Treasurer is to manage the assets and provide overall financial stability to the municipality. The specific duties include preparation and monitoring of the operating and capital budgets, levying and collection of taxes and utilities, processing payroll and accounts payable, purchases of goods and services, managing risk, development and maintaining financial systems and producing financial reports in a timely manner for decisions to be made by Council and departments. The overall financial results of the Corporation were positive and within budget expectations for 2014. The accumulated surplus decreased by $9 million and equity remains healthy at $120 million. The debt is steadily decreasing and was at $5.4 million at the end of 2014. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $39.5 million in 2014. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2014. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2015, we will continue to work towards financial stability and enhancing the services to the citizens of Delta to make our community a great place to live, work and play. Respectfully submitted,
Karl D. Preuss, CA Treasurer / Director of Finance
The Corporation of Delta  2015 Annual Report
43
Tel: 604 688 5421 Fax: 604 688 5132 vancouver@bdo.ca www.bdo.ca
BDO Canada LLP 600 Cathedral Place 925 West Georgia Street Vancouver BC V6C 3L2 Canada
Independent Auditor’s Report To the Mayor and Council of the Corporation of Delta We have audited the accompanying consolidated financial statements of the Corporation of Delta, which comprise the Consolidated Statement of Financial Position as at December 31, 2014, and the Consolidated Statements of Operations, Changes in Net Financial Assets and Cash Flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly in all material respects, the financial position of the Corporation of Delta as at December 31, 2014, and the results of its operations, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.
 Chartered Accountants Vancouver, British Columbia May 11, 2015 BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
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The Corporation of Delta  2015 Annual Report
Consolidated Statement of Financial Position Year ended December 31, 2014 with comparative figures for 2013 As at December 31
2014
2013
$ 29,120,555
$ 22,091,623
18,248,562
16,610,754
158,525,166
171,695,135
6,332
27,552
206,200,615
210,425,064
Accounts Payable (Note 5)
17,890,635
15,144,393
Other Liabilities (Note 6)
21,351,903
20,718,242
Accrued Employee Future Benefits (Note 12)
6,885,326
6,358,162
Deferred Revenue (Note 7)
4,756,524
4,078,745
37,647,245
37,018,806
Long Term Lease (Note 9)
425,000
460,000
Long Term Debt (Note 10)
5,465,817
6,412,427
94,422,450
90,190,775
111,778,165
120,234,289
743,924,528
720,923,387
810,272
848,449
Prepaids
1,042,563
935,412
Other Assets (Note 11)
1,092,626
777,060
$ 858,648,154
$ 843,718,597
Financial Assets Cash and Cash Equivalents (Note 2) Accounts Receivable (Note 3) Portfolio Investments (Note 4) Land Held for Resale
Liabilities
Restricted Revenues (Note 8)
Net Financial Assets Non Financial Assets Tangible Assets (Note 14) Inventories
Accumulated Surplus (Note 15) Commitments and Contingencies (Note 17)
Karl D. Preuss, CA Treasurer (Director of Finance)
The Corporation of Delta 2015 Annual Report
Mayor Lois E. Jackson
45
Consolidated Statement of Operations Year ended December 31, 2014 with comparative figures for 2013 2014 Budget (Note 19)
2014
2013
$ 121,155,500
$ 120,761,412
$ 116,638,868
4,273,500
3,064,280
3,608,838
59,557,500
62,584,725
61,559,525
Licenses, Permits, Fees and Penalties (Schedule 4)
5,073,500
6,551,838
6,350,805
Contributions
6,745,000
4,054,104
7,233,276
Investment Income
2,300,000
2,885,938
2,786,955
-
469,004
1,596,529
Development Cost Charges (Note 8)
1,139,500
2,482,000
2,623,500
Landfill Royalties
2,380,000
2,337,572
2,578,738
19,000
18,829
1,210,238
-
-
1,294,686
Contributed Tangible Capital Assets (Note 14)
9,046,000
6,125,867
10,055,199
Other (Schedule 5)
1,628,000
2,276,096
2,081,320
213,423,500
214,004,787
220,069,438
General Government
30,359,000
29,306,470
23,482,550
Protective Services
60,662,500
59,778,063
56,470,672
For the years ended December 31
Revenues Taxation and Grants in Lieu (Note 13) Government Transfers (Schedule 1) Sale of Services (Schedule 3)
Actuarial Earnings on Debt
MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets
Expenses
Engineering, Public Works and Transportation
31,475,000
32,392,341
30,594,156
Water and Sewer
34,227,500
34,668,244
33,915,372
Environmental Health and Solid Waste
6,079,500
5,754,700
5,737,366
Community Planning and Development
5,696,500
5,158,883
4,755,376
Parks, Recreation and Culture
29,147,500
29,856,883
28,382,331
-
2,159,646
-
197,647,500
199,075,230
183,337,823
15,776,000
14,929,557
36,731,615
843,718,597
843,718,597
806,986,982
Loss on Disposal of Tangible Capital Assets
Annual Surplus
Accumulated Surplus, beginning of year Accumulated Surplus, end of year
46
$ 859,494,597 $ 858,648,154 $ 843,718,597
The Corporation of Delta 2015 Annual Report
Consolidated Statement of Net Financial Assets Year ended December 31, 2014 with comparative figures for 2013 2014 Budget (Note 19)
2014
2013
$ 15,776,000
$ 14,929,557
$ 36,731,615
Amortization of Tangible Capital Assets (Note 14)
20,050,000
20,222,178
19,644,277
Acquisition of Contributed Tangible Capital Assets (Note 14)
(9,046,000)
(6,125,867)
(10,055,199)
(99,871,500)
(39,443,799)
(37,258,351)
Loss (Gain) on Disposal of Tangible Capital Assets
-
2,159,646
(1,294,686)
Proceeds from Disposal of Tangible Capital Assets
-
186,701
5,575,995
Changes in Inventories
-
38,177
131,526
Changes in Prepaids
-
(107,151)
340,384
Changes in Other Assets
-
(315,566)
(52,323)
Increase (Decrease) in Net Financial Assets
(73,091,500)
(8,456,124)
13,763,238
Net Financial Assets, beginning of year
120,234,289
120,234,289
106,471,051
For the years ended December 31
Annual Surplus
Acquisition of Tangible Capital Assets
Net Financial Assets, end of year
The Corporation of Delta 2015 Annual Report
$ 47,142,789
$ 111,778,165 $ 120,234,289
47
Consolidated Statement of Cash Flows
Year ended December 31, 2014 with comparative figures for 2013 For the years ended December 31 Cash provided by (used in):
2014
2013
$ 14,929,557
$ 36,731,615
Amortization of tangible capital assets (Note 14)
20,222,178
19,644,277
Contribution of tangible capital assets (Note 14)
(6,125,867)
(10,055,199)
2,159,646
(1,294,686)
16,255,957
8,294,392
(1,637,808)
2,377,388
2,746,242
2,957,629
Other liabilities
633,661
1,215,331
Accrued employee future benefits
527,164
(50,030)
Prepaids, inventory and other assets
(384,540)
419,588
Restricted revenues
(250,486)
7,500,000
(2,482,000)
(2,623,500)
677,779
(1,996,431)
Operating Transactions Annual Surplus Non-cash charges to operations
Loss (gain) on disposal of equipment Decrease (increase) in non-cash financial assets Accounts receivable Increase (decrease) in non-cash short-term financial liabilities Accounts payable
Deferred development cost charges used Deferred revenue
1,467,820
7,422,587
31,015,526
54,825,982
(39,443,799)
(37,258,351)
186,701
5,575,995
(39,257,098)
(31,682,356)
12,869,969
(16,724,375)
21,219
13,128
12,891,188
(16,711,247)
Long term debt retired
(946,610)
(3,062,389)
Long term lease retired
(35,000)
(35,000)
Deferred development cost charges interest earned
460,782
406,175
Deferred development cost charges collected
2,900,144
3,472,081
Cash used in financing transactions
2,379,316
780,867
Increase in Cash and Cash Equivalents
7,028,932
7,213,246
22,091,623
14,878,377
Cash and Cash Equivalents, end of year
$ 29,120,555
$ 22,091,623
Supplemental cash flow information, interest paid
$ 705,720
$ 1,281,841
Cash contributed by operating transactions
Capital Transactions Acquisition of tangible capital assets Proceeds of disposition of tangible capital assets Cash used in capital transactions
Investing Transactions Net redemption (purchase) of investments Proceeds from sale of land Cash used in investing transactions
Financing Transactions
Cash and Cash Equivalents, beginning of year
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The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
1. Significant Accounting Policies These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using guidelines established by the Public Sector Accounting Board (“PSAB”) of the Chartered Professional Accountants Canada. The significant accounting policies are summarized as follows:
a) Basis of Consolidation The consolidated financial statements of the Corporation of Delta (the “Corporation”) reflect a combination of the municipality’s general revenue, water, sewer, solid waste and reserve funds. The Ladner Harbour Authority is consolidated as it is a wholly owned municipal entity and all interfund transactions, fund balances and activities have been eliminated.
b) Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay.
c) Government Transfers Government transfers, which include legislative grants, are recognized as revenue in the financial statements when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled.
d) Cash and Cash Equivalents Cash and cash equivalents include fixed return financial instruments maturing within 90 days of when purchased. They are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Cash and cash equivalents do not include any of the Corporation’s administered Trust Funds.
e) Portfolio Investments Investments are recorded at cost, adjusted for amortization of premiums or discounts. Provision for losses are recorded when they are considered to be other than temporary. At various times during the term of each individual investment, market value may be less than cost. Such declines in value are considered temporary for investments with known maturity dates as they generally reverse as the investments mature and therefore an adjustment to market value for these market declines is not recorded. These investments do not include any of the Corporation’s administered Trust Funds.
f) Accounts Receivable Accounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year.
g) Development Cost Charges Development cost charges are restricted by legislation to expenditures on capital infrastructure. These amounts are deferred upon receipt and recognized as revenue when the expenditures are incurred in accordance with the restrictions.
The Corporation of Delta 2015 Annual Report
49
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
h) Non-Financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the annual surplus, provides the consolidated change in net financial assets for the year.
i) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over their estimated useful lives as follows:
Buildings
10 to 45 years
Vehicles
3 to 15 years
Pooled Assets
3 to 30 years
Machinery and Equipment
10 years
Land Improvements
15 to 35 years
Water Infrastructure
30 to 75 years
Sewer Infrastructure
30 to 100 years
Drainage Infrastructure
30 to 150 years
Roads Infrastructure
15 to 60 years
Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Natural resources are not recognized as assets in the financial statements. Assets under construction are not amortized.
j) Inventory Inventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis.
k) Deferred Revenue Receipts which are restricted by legislation of senior governments or by agreement with external parties are deferred and reported as deferred revenues. The amounts will be recognized as revenue in the year in which the expenditures are incurred. The municipality defers a portion of permits, licenses and other fees and recognizes this revenue in the year in which related services are performed or other related expenditures are incurred. (Notes 7 and 8).
l) Revenue Recognition Revenue is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on the Statement of Financial Position as deferred revenue or refundable deposits. Taxes are recorded at estimated amounts when they meet the definition of an asset, have been authorized and the taxable event occurs. Annual levies for non-optional municipal services and general administrative services are recorded as taxes for municipal services in the year they are levied. Taxes receivable are recognized net of an allowance for anticipated uncollectable amounts. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Through the British Columbia Assessment’s appeal process, taxes may be adjusted by way of supplementary roll adjustments. The effects of these adjustments on taxes are recognized at the time they are awarded to the extent such adjustments exceed amounts already provided for.
50
The Corporation of Delta  2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013 Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the Corporation disposes or replaces tangible capital assets. The proceeds collected are offset by the net book value at the time of disposition. Contributed assets are recorded at fair value at time of transfer of ownership to the Corporation. Investment income is recorded on an accrual basis and recognized as earned. Contributed tangible capital assets are assets contributed by developers as a requirement to provide subdivision infrastructure for streets, lighting, sidewalks, sewer, water and drainage. Upon completion, these works are turned over to the Corporation. Tangible capital assets are recorded at their fair value at the date of receipt and are also recorded as revenue.
m) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management’s estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the abovementioned accounting principles.
n) Basis of Segmentation (Note 18 and 20) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest is allocated based on the purpose of the specific borrowing.
o) Employee Future Benefits (Note 12 and 17) The Corporation and its employees make contributions to the Municipal Pension Plan and the employees accrue benefits under this plan based on service. The Corporation’s contributions are expensed as incurred. Post-employment benefits also accrue to municipal employees. Liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. Liabilities under these benefit plans are accrued and based on projected benefits as the employees render services necessary to earn future benefits.
p) Budget Figures (Note 19) The budget figures reported in the Consolidated Financial Statements represent the 2014 component of the Financial Plan Bylaw adopted by Council on January 6, 2014.
The Corporation of Delta 2015 Annual Report
51
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
2. Cash and Cash Equivalents Cash and cash equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account. The accounts are interest bearing and range in rates from prime rate less 1.49% - 1.74% (2013 - prime rate less 1.49% - 1.74%). Canadian Dollar Accounts
2014
2013
$ 26,231,054
$ 19,270,020
US Dollar Account
2,889,501
2,821,603
$ 29,120,555
$ 22,091,623
3. Accounts Receivable 2014 Taxes
2013
$ 5,603,764
$ 5,257,488
Utilities
4,841,563
4,613,410
Trade
7,993,965
6,933,862
18,439,292
16,804,760
(190,730)
(190,730)
$ 18,248,562
$ 16,610,754
Less: Allowance for doubtful accounts
4. Portfolio Investments Portfolio Investments as at December 31 were comprised of: Chartered Banks (effective interest rate 1.16% - 4.65%, maturing 2015 -2023)
2014
2013
$ 130,626,136
$ 137,098,915
7,199,030
20,596,220
21,000,000
14,000,000
$ 158,825,166
$ 171,695,135
Provincial Government bonds (effective interest rate 3.07%-3.59% maturing 2022 - 2026)
Credit Unions (effective interest rate 1.95%-2.10%, maturing 2015)
Portfolio investments include provincial backed bonds and notes; Chartered Bank bonds, notes, banker acceptances and strip coupon; and the Credit Union term deposits. The effective interest rates range from 1.16% to 4.65% (2013 1.06% to 4.65%). In 2014, the average rate of return was 1.55% (2013 - 1.55%). The maturity dates of the investments range from January 2015 to December 2026.
5. Accounts Payable 2014 Trade Holdback Other Government
52
2013
$ 15,580,468
$ 11,831,429
861,314
1,717,833
1,448,853
1,595,131
$ 17,890,635
$ 15,144,393
The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
6. Other Liabilities 2014 Wages and Benefits
$ 3,619,576
$ 3,458,555
6,281,703
5,778,636
562,000
562,000
40,000
30,960
868,389
801,188
10,023,029
10,002,670
(42,794)
84,233
$ 21,351,903
$ 20,718,242
Accrued Benefits Legal Liabilities Tax Sale Prepaid Utilities Prepaid Taxes
2013
Due to (from) Cemeteries
7. Deferred Revenue Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2014. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These funds are recognized as revenue in the period when the eligible related expenditures or restrictions have been met. Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process. 2014 Local Improvements
2013
$ 464,991
$ 189,550
2,837,715
2,109,098
Prepaid Recreational Fees
578,813
589,449
Prepaid Business Licenses
692,469
744,244
Other
182,536
446,404
$ 4,756,524
$ 4,078,745
Government Transfers
The Corporation of Delta 2015 Annual Report
53
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
8. Restricted Revenues 2014 Deferred Development Cost Charges
2013
$ 30,397,732
$ 29,518,806
7,249,513
7,500,000
$ 37,647,245
$ 37,018,806
Boundary Bay Airport Maintenance Account
Development cost charges (DCC’s) are collected to pay for the general capital and utility expenditures due to development. In accordance with the Community Charter, these funds must be deposited into a separate reserve fund. In accordance with PSAB recommendations, the Corporation records DCC’s levied as deferred revenues. When the related expenditures are incurred, the DCC’s are then recognized as revenue. DCC’s for capital costs related to: Drainage
2014
2013
$ 5,984,121
$ 5,667,750
Roads
9,807,562
10,312,187
Open Space
7,382,353
6,591,269
Water
3,460,744
3,157,669
Sewer
3,762,952
3,789,931
30,397,732
29,518,806
$ 29,518,806
$ 28,264,050
(2,482,000)
(2,623,500)
2,900,144
3,472,081
460,782
406,175
$ 30,397,732
$ 29,518,806
Deferred DCC’s, beginning of the year Transfers to the capital program DCC's levied for the year Interest allocated Deferred DCC's, end of the year
Boundary Bay Airport Maintenance Account is comprised of funds received pursuant to the partial lease surrender agreement between Alpha Aviation and the Corporation dated September 17, 2012. The funds are restricted to airport improvements as mutually agreed upon by both parties.
9. Long Term Lease Long term lease payable represents future payments for the improvements made to the Ladner Leisure Centre. Terms of repayment include annual payments of $35,000 for the next year and a balloon payment of $390,000 in 2016.
54
The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
10. Long Term Debt Debenture debt principal is reported net of sinking fund balances and interest expense is reported net of sinking fund earnings. The Corporation carries no debt for others. The total debt issued and outstanding as at December 31, 2014 was $5,465,817 (as at December 31, 2013 - $6,412,247) and bears interest ranging from 5.49% to 6.99% (2013 - 5.49% to 6.99%). Original Debenture
Balance December 31, 2013
Equity in Sinking fund
Balance, December 31, 2014
Interest Paid during the year
Bylaw
Rate
Maturity
5760 (Sungod)
various
2022
6,200,000
(3,152,891)
3,375,822
3,047,109
189,100
5761 (Sungod)
various
2022
2,000,000
(1,017,061)
1,088,975
982,939
61,000
8,200,000
(4,169,952)
4,464,797
4,030,048
250,100
Total Recreation Debt 5326
6.97
2016
770,000
(655,113)
168,261
114,887
53,807
5417
various
2017
1,300,000
(1,057,513)
330,288
242,487
73,778
5527
5.55
2018
235,000
(168,134)
81,641
66,866
10,928
2,305,000
(1,880,760)
580,190
424,240
138,513
Total Drainage Debt 5324
6.99
2016
550,000
(467,938)
120,186
82,062
38,434
5416
6.99
2016
100,000
(85,080)
21,853
14,920
6,988
650,000
(553,018)
142,039
96,982
45,422
Total Sewer Debt 5165
various
2016
616,000
(583,771)
47,200
32,229
15,094
5319
6.99
2016
300,000
(255,239)
65,556
44,761
20,964
5320
6.99
2016
550,000
(467,938)
120,186
82,062
38,434
5322
6.99
2016
401,500
(341,595)
87,736
59,905
28,057
5414
various
2016
1,100,000
(894,286)
279,982
205,714
62,240
5413
various
2017
450,000
(365,529)
114,838
84,471
25,351
5415
various
2017
550,000
(449,049)
138,175
100,951
31,790
5526
5.55
2018
1,070,000
(765,546)
371,728
304,454
49,755
5,037,500
(4,122,953)
1,225,401
914,547
271,685
$ 16,192,500
$ (10,726,683)
$ 6,412,427
$ 5,465,817
$ 705,720
Total Water Debt Total Long Term Debt
The following amounts are principal, sinking fund and interest payable over the next five years: 2015
2016
2017
2018
Water
$ 577,662
$ 411,935
$ 141,599
$ 141,599
Sewer
75,985
65,080
-
-
-
Drainage
214,833
208,224
55,130
55,130
-
Parks, Recreation and Culture
498,089
498,089
498,089
498,089
498,089
$ 1,366,569
$ 1,183,328
$ 694,818
$ 694,818
$ 498,089
Total
The Corporation of Delta 2015 Annual Report
2019 $
-
55
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
11. Other Assets 2014 Local Improvements (non-interest bearing; repayment term - 15 years)
2013
$ 464,991
$ 189,550
627,635
587,510
$ 1,092,626
$ 777,060
Ladner Harbour Infrastructure
12. Employee Benefit Plans The Corporation provides employee future benefits in the form of severance benefits, compensated absences and non-vested sick leave to qualifying employees. Severance benefits are cash settlements to employees who cease employment with the Corporation after a specified period of time. The Corporation provides certain post-employment termination benefits to both qualifying union and exempt employees. An actuarial valuation of these benefits was performed to determine the Corporation’s liability and accrued benefit obligation as at December 31, 2014. The valuation resulted in an unamortized net actuarial loss of $576,324. Actuarial gains and losses are amortized over the expected remaining service life of employees in 2014. The benefit liability at December 31, 2014 was $6,885,326 (2013 - $6,358,162). 2014 Accrued benefit obligation, beginning of year
2013
$ 6,358,162
$ 6,408,192
Service cost
352,249
312,717
Interest cost
299,588
280,922
(587,754)
(643,669)
Benefit payments Amortization of actuarial Loss Accrued benefit obligation, end of year
1,039,405
-
$ 7,461,650
$ 6,358,162
(576,324)
-
$ 6,885,326
$ 6,358,162
Unamortized net actuarial loss Accrued benefit liability, end of year
Actuarial assumptions used to determine the Corporation’s accrued benefit obligation are as follows: 2014
2013
3.0%
4.5%
Expected compensation increases
2% - 2.6%
1.75%-2.6%
Estimated average remaining service life of employees
10.5 - 19.2
Discount rates
56
The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
13. Taxation Revenue 2014 General Taxation & Debt Levy
2013
$ 111,718,802
$ 107,551,897
75,278,567
71,332,522
529,542
793,658
3,639,058
3,250,640
657,206
681,379
4,216,804
4,361,294
196,039,979
187,971,390
(58,652,896)
(54,863,114)
(1,772,854)
(1,811,392)
(6,112)
(5,990)
(1,968,361)
(1,932,270)
Greater Vancouver Transportation Authority
(12,878,344)
(12,719,756)
Total Collections for Other Taxing Authorities
(75,278,567)
(71,332,522)
$ 120,761,412
$ 116,638,868
Collections for Other Taxing Authorities Special Assessments Payments in Lieu Utilities and Ports Compensation Other Taxes Subtotal Less: transfer to Province of BC - School Taxes Greater Vancouver Regional District Municipal Finance Authority BC Assessment Authority
General Taxation & Debt Levy
The Corporation of Delta 2015 Annual Report
57
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
14. Tangible Capital Assets Balance Dec 31, 2013
Additions
Balance Dec 31, 2014
Disposals
Cost Land
$ 209,763,499
$ 1,264,595
$ (68,073)
$ 210,960,021
Buildings
95,410,704
1,371,172
(545,271)
96,236,605
Vehicles
22,454,582
1,767,128
(927,164)
23,294,546
9,016,808
589,097
(274,660)
9,331,245
17,938,078
863,779
-
18,801,857
Waterworks
115,084,887
7,073,801
(421,851)
121,736,837
Sewer Mains
94,735,067
7,661,447
(327,194)
102,069,320
Pooled Assets
30,316,837
3,520,339
(4,487,539)
29,349,637
Drainage Infrastructure
191,432,063
3,984,250
(82,533)
195,333,780
Roads Infrastructure
289,227,626
8,913,464
(3,902,917)
294,238,173
79,574
-
-
79,574
10,622,100
8,560,594
(212,837)
18,969,857
$ 1,086,081,825
$ 45,569,666
$ (11,250,039)
$ 1,120,401,452
$ 34,473,330
$ 2,444,170
$ (326,433)
$ 36,591,067
Machinery and Equipment Land Improvements
Leased Assets Work in Progress Total Cost Accumulated Amortization Buildings Vehicles
13,333,719
1,538,507
(927,164)
13,945,062
Machinery and Equipment
5,879,839
655,686
(274,660)
6,260,865
Land Improvements
9,495,296
736,163
-
10,231,459
Waterworks
36,939,426
1,748,207
(372,150)
38,315,483
Sewer Mains
40,890,789
1,567,333
(110,111)
42,348,011
Pooled Assets
14,492,857
2,150,146
(4,472,508)
12,170,495
Drainage Infrastructure Roads Infrastructure Leased Assets Total Accumulated Amortization
68,281,193
2,459,775
(31,584)
70,709,384
141,292,415
6,922,191
(2,389,082)
145,825,524
79,574
-
-
79,574
$ 365,158,438
$ 20,222,178
$ (8,903,692)
$ 376,476,924
$ 209,763,490
$ 1,264,595
$ (68,073)
$ 210,960,012
60,937,372
(1,072,998)
(218,838)
59,645,536
Net Book Value Land Buildings Vehicles
9,120,860
228,621
-
9,349,481
Machinery and Equipment
3,136,968
(66,589)
-
3,070,379
Land Improvements
8,442,782
127,616
-
8,570,398
Waterworks
78,145,461
5,325,594
(49,701)
83,421,354
Sewer Mains
53,844,281
6,094,114
(217,083)
59,721,312
Pooled Assets
15,823,982
1,370,193
(15,031)
17,179,144
Drainage Infrastructure
123,150,873
1,524,475
(50,949)
124,624,399
Roads Infrastructure
147,935,215
1,991,273
(1,513,835)
148,412,653
-
-
-
-
10,622,103
8,560,594
(212,837)
18,969,860
$ 720,923,387
$ 25,347,488
$ (2,346,347)
$ 743,924,528
Leased Assets Work in Progress Total Net Book Value 58
The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
14. Tangible Capital Assets a) Assets under construction (Work in Progress) having a value of $18,969,860 (2013 - $10,622,103) have not been amortized. Amortization of these assets will commence with the assets are put into service. b) There have been no write-down of tangible capital assets during the year. c) Contributed Assets have been recognized at fair market value at the date of contribution. The value of the Contributed Assets received is as follows: 2014 Corporate Buildings
2013 $ 16,444
$ 3,362,961
4,359
3,675,500
1,381,256
544,737
-
239,944
Roads
1,121,946
1,024,835
Water
1,890,381
364,825
Sewer
1,711,481
842,397
$ 6,125,867
$ 10,055,199
Land Drainage Parks improvements
The Corporation of Delta 2015 Annual Report
59
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
15. Accumulated Surplus 2014 Equity in Tangible Capital Assets
$ 714,050,960
11,940,899
17,585,612
Water
4,892,199
3,705,609
Sewer
4,662,195
4,744,170
Solid Waste
3,343,463
3,298,738
24,838,756
29,334,129
92,599
91,185
10,954,175
9,924,929
Ladner Parking
256,311
252,399
Parks & Public Lands
506,200
1,616,529
General
Total Unappropriated Surplus Capital Projects Equipment Replacement
Tax Sale
129,589
127,611
11,938,874
12,012,653
1,466,570
2,909,425
Capital Works Financing Fund
13,501,267
13,482,437
Designated Capital (Work in Progress)
25,727,571
29,574,571
2,435,562
2,554,936
-
140,000
Emergency
500,000
500,000
Environment
803,903
591,163
48,200
63,200
3,520,000
3,520,000
628,108
628,108
Total Statutory Reserves Boundary Bay Airport Improvements
Drainage & Irrigation Elections
Habitat Insurance Landfill Landscaping
765,918
644,826
Other
1,707,847
1,974,993
Payroll Benefits & Allowances
3,517,565
3,517,565
Recreation
2,520,770
2,395,226
716,220
716,220
3,633,238
3,851,461
Sewer
10,816,669
9,675,303
Water
11,527,405
11,581,421
Total Non-Statutory Reserves
83,836,813
88,320,855
Total Reserves (Schedule 6)
95,775,687
100,333,508
$ 858,648,154
$ 843,718,597
Recycling/Solid Waste Road Restoration
Total Accumulated Surplus
60
2013
$ 738,033,711
The Corporation of Delta 2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
16. Trust Funds These funds have been created to hold assets, which must be administered as directed by agreement or statute for certain beneficiaries. In accordance with Public Sector Accounting Board (PSAB) recommendations, trust funds are not included in the Corporation’s consolidated financial statements. Trust funds administered by the Corporation are as follows: 2014 North Delta Cemetery Trust Fund South Delta Cemetery Trust Fund Deposits from Development Agreements and other
2013
$ 18,722
$ 18,175
856,568
881,539
12,049,288
12,546,080
$ 12,924,578
$ 13,445,794
17. Commitments and Contingencies I. The Corporation, as a member of the Greater Vancouver Water District, the Greater Vancouver Sewage and Drainage District, and the Greater Vancouver Regional District, is jointly and severally liable for the net capital liabilities of these districts. II. The Corporation and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusted pension plan. The Board of Trustees, representing pension plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 182,000 active members and approximately 75,000 retired members. Active members include approximately 36,000 contributors from local governments. The most recent valuation as at December 31, 2012 indicated an unfunded liability of $1,370 million for basic pension benefits. The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate, with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The Corporation of Delta paid $9,269,653 (2013 - $8,517,303) for employer contributions to the pension plan in fiscal 2014, while employees contributed $7,738,458(2013 - $7,146,290) to the plan in fiscal 2014. III. In the ordinary course of business, claims are asserted or made against the Corporation, and it is currently involved in various legal actions. The outcome of these actions cannot be determined at this time. A provision has been made in the accounts for any likely unfavorable outcome of these actions. The amount of any loss in excess of the provision and insurance coverage will be recorded when determinable. IV. The Corporation insures itself through a combination of insurance policies and self-insurance. The Corporation has a funded self-appropriation insurance reserve (Note 15). Based on estimates, this appropriation reasonably provides for all outstanding claims. V. The Corporation has a contingent liability with respect to the Municipal Finance Authority of BC (MFA) Debt Reserve Fund Demand Note. As a condition of the borrowing undertaken by the Corporation, the Corporation was required to contribute to the MFA Debt Reserve through a demand note. The demand note will only be recorded as an asset and liability if a local government, under joint and several agreement of the regional district, defaults on the loan obligation. Upon this action of the default, the MFA may call the outstanding demand notes of the deficient regional district at which point the demand notes then become an asset and a liability of the associated members. Once the defaulting local government repays in full the defaulted position, the MFA will refund all called demand notes. It is generally unlikely that the funds will be demanded by the MFA, therefore the contingent liability has not been recorded in the consolidated financial statements. As at December 31, 2014 the demand notes total $588,250 (2013 $588,250). The Corporation of Delta 2015 Annual Report
61
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
18. Basis of Segmented Reporting The Corporation has adopted the Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping activities that have similar service objectives (by function). Revenues that are directly related to the cost of the function have been attributed to each segment. Expenditures reported for each segment include an allocation of internal equipment charges based on departmental usage of equipment. Interest is allocated to functions based on the purpose of the specific borrowing. Municipal Services are provided by departments and have been separately disclosed as follows:
General Government General Government includes the Clerks Office, the Office of the Chief Administrative Officer, Finance, Human Resources and Corporate Planning, Legal Services and all other legislative services. The Departments within the General Government are responsible for adopting bylaws; adopting administrative policy; levying and collecting taxes; managing corporation assets; support of the Corporation’s information technology. It also includes the levy for library services and ECOMM.
Protective Services The Police Department is responsible for the safety of lives and property of citizens, to preserve peace and order, to prevent crimes from occurring, to detect offenders, and to enforce the law. The Fire Department is responsible for fire suppression, fire prevention programs, training and education related to prevention.
Engineering, Public Works and Transportation The Engineering Department is responsible for the roads, transportation networks, drainage, street lighting, parking, snow removal, bridges, fleet maintenance and all related traffic services and administration.
Community Planning The Community Planning Department manages urban development businesses and residents through municipal planning and community development. It ensures quality of building construction through enforcement of building codes and standards. It facilitates development by providing approval on development plans, zoning bylaws and building permit applications.
Parks, Recreation and Culture The Parks, Recreation and Culture Department provides public service that contributes to neighbourhood development and sustainability through the provision of recreational and leisure programs. It provides services that contribute to the healthy living of the community through partnerships, promotion, and preventative education.
Environmental Health and Solid Waste The Environmental Health section is responsible for the protection and enhancement of the environmental values of the municipality through education, enforcement, bylaw development, complaint investigation and response to incidents. The solid waste program is responsible for garbage collection and recycling.
Utilities The Utilities include the water and sewer functions. The water program provides drinking water to the citizens of the municipality through its network of pipes; the sewer program is responsible for collecting disposal and transporting of sewage to the regional disposal facilities.
62
The Corporation of Delta  2015 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2014 with comparative figures for 2013
19. Budget Figures The operating and capital budget figures, presented on a basis consistent with that used for actual results, were approved by Council as the 2014-2018 Financial Plan Bylaw No. 7287 adopted January 6, 2014. Adjustments to the budgeted amounts are required to comply with Canadian public sector accounting standards for inclusion in the Consolidated Statement of Operations and the Consolidated Statement of Change in Net Debt. Revenues per the Financial Plan Operating Plan Capital Plan Tax Draw
$ 67,608,500 89,994,500 116,870,000 274,473,000
PSAB Adjustments Capital Plan Revenues adjustments (1)
(69,880,500)
Contributed Assets adjustments (2)
9,046,000
Transfer to reserves (3)
(215,000)
Budgeted Revenue as presented in the Financial Statements
$ 213,423,500
Expenditures per the Financial Plan Operating Plan Capital Plan
$ 174,601,500 99,871,500 274,473,000
PSAB Adjustments Capital Budget PSAB expense adjustments (4) Amortization of Tangible Capital Assets (5)
(99,871,500) 20,050,000
Expense of non tangible capital assets (6)
7,771,000
Debt principal removed (7)
(476,500)
Transfer to reserves (8)
(4,298,500)
Budgeted Expenditures as presented in the Financial Statements
$ 197,647,500
Annual Surplus per the Financial Statements
$ 15,776,000
Adjustments to Surplus per the Bylaw No. 7287 Budgeted capital reclassified as operating
7,771,000
Budgeted capital revenues reclassified as reserve transfer
2,881,000
Difference in debt principal repayments Surplus as per the Bylaw No 7287
1,500 $ 26,429,500
1) Capital Plan expenditures financed through reserves 2) Contributed assets from developers recognized in Bylaw No. 7287 3) Operating transfer from reserves 4) Capital Plan expenditures per Financial Plan 5) Depreciation recognized in Bylaw No. 7287 6) Non Tangible Capital Assets expensed, funded through Capital Plan 7) Debt principal included in Financial Plan 8) Operating Transfer to reserves:
a) Statutory Reserves b) Equipment Replacement and lifecycle replacement c) Operating reserves Total transfer to reserves
The Corporation of Delta 2015 Annual Report
$ 515,000 3,501,000 282,500 $ 4,298,500 63
64
The Corporation of Delta 2015 Annual Report
193,649
3,145,849 3,031,876 2,885,938
Licenses, Permits, Fees and Penalties (Schedule 4)
Contributions
Investment Income
-
Excess of Revenue (Deficiency) over Expenses
$ 2,420,895 $
31,466,116
Total Expenses
-
3,601,862
-
-
-
-
1,438
8,076
41,945,978
-
-
-
34,668,244
3,707,083
-
317,107
2,582,105
55,529
21,834,156
1,875
261,418
-
517,993
413,547
739,680
964,573
3,273,178
45,557,354
$
Water & Sewer
877,066 $ 10,889,110
32,392,341
11,492,649
-
138,513
(864,144)
690,638
-
16,871
1,443,695
-
901,005
1,074,670
1,994,687
3,349,487
12,154,270
33,269,407
360,411
2,519,647
-
-
455,500
-
-
721,616
707,875
2,840,820
82,500
1,648,038
$ 23,933,000
Engineering, Public Works Transportation
184,148 $
59,778,063
821,630
-
2,159,646 3,236,097
Loss on Disposal of Tangible Capital Assets
-
1,591,416
514,761
-
11,729
407,703
-
604,372
1,287,236
261,277
2,076,147
52,201,792
59,962,211
-
(3,963,598)
2,022,845
Amortization of Tangible Capital Assets (Note 14)
Interest Charges
Municipal Equipment Charges
Other
Regional District Charges
6,422
307,228
Utilities
Garbage & Recycling
3,262,808
Library
53,163
3,587,516
Services
Leases and Rentals
5,948,502
Repairs & Maintenance
517,440
14,328,047
Wages, Salaries & Benefits
Materials & Supplies
33,887,011
75,383
4,358 1,145,956
Total Revenue
Other (Schedule 5)
Contributed Tangible Capital Assets (Note 14)
-
-
-
-
-
18,829
2,337,572
Landfill Royalties
MFA Surplus Distribution
2,026,500
Development Cost Charges (Note 8)
469,004
2,455,384
2,052,864
Sale of Services (Schedule 3)
Actuarial Earnings on Debt
21,013
28,933
Other Grants (Schedule 2)
72,040
1,336,242
56,920
Government Transfers (Schedule 1)
$ 16,682,412 $ 55,808,500
Taxation and Grants in Lieu (Note 13)
Protective Services
General Government
For the Year ended December 31, 2014
Note 20 – Segmented Information – 2014 Community Planning
$
169,286
5,754,700
-
-
-
116,367
465
-
5,023,060
3,099
-
642
94,099
97
82,738
434,133
5,923,986
(4,551)
-
-
-
-
-
-
-
1,248
5,288,789
-
-
Total
29,856,883
964,719
-
250,100
1,635,839
782,396
-
25,298
2,006,870
-
346,052
697,406
1,308,944
1,855,339
19,983,920
29,105,876
698,897
-
-
-
-
-
-
221,242
1,041
7,978,940
260,676
23,080
199,075,230
20,222,178
2,159,646
705,720
1,234,704
4,083,329
21,834,156
5,085,255
4,444,725
3,262,808
2,423,316
7,338,022
10,274,056
8,905,872
107,101,443
214,004,787
2,276,096
6,125,867
18,829
2,337,572
2,482,000
469,004
2,885,938
4,054,104
6,551,838
62,584,725
393,122
3,064,280
$ 19,922,000 $120,761,412
Parks, Recreation & Culture
$ 1,140,059 $ (751,007) $ 14,929,557
5,158,883
-
-
-
136,719
16,695
-
-
14,712
-
89
183,548
20,869
60,148
4,726,103
6,298,942
-
-
-
-
-
-
-
5,892
2,494,100
21,950
-
-
$ 638,500 $ 3,777,000
Environmental Health/Solid Waste
The Corporation of Delta 2015 Annual Report
65
3,737,483 2,786,955 1,596,529 2,623,500 2,578,738 1,210,238 1,294,686 10,055,199
Contributions
Investment Income
Actuarial Earnings on Debt
Development Cost Charges (Note 8)
Landfill Royalties
MFA Surplus Distribution
Gain on Disposal of Capital Assets
Contributed Tangible Capital Assets (Note 14)
Excess of Revenues over Expenses
Total Expenses
Amortization of Tangible Capital Assets (Note 14)
Interest Charges
Municipal Equipment Charges
Other
Regional District Charges
Protective Services
-
-
-
-
-
-
-
-
-
1,209,097
8,984
33,915,372
3,553,724
506,901
2,655,419
56,213
21,326,413
4,395
227,815
-
562,022
419,806
374,258
930,623
3,297,783
41,348,559
-
Environmental Health/Solid Waste
-
4,755,376
-
-
144,330
31,970
-
-
12,647
-
1,987
54,130
36,404
52,005
4,421,903
6,144,970
-
-
-
-
-
-
-
17,651
2,388,469
33,850
-
-
$3,705,000
Community Planning
61,559,525 6,350,805 7,233,276 2,786,955 1,596,529 2,623,500 2,578,738 1,210,238 1,294,686 10,055,199
7,700,035 $ 1,444 $ 485,776 $ - $ - $ - $ - $ - $ - $ - $
391,683
28,382,331
970,847
267,288
1,587,706
731,425
-
4,758
1,922,834
-
297,721
590,534
1,335,274
1,725,500
18,948,444
28,774,014
$ 36,731,615
183,337,823
19,644,277
1,143,662
1,091,454
4,164,649
21,326,413
5,010,757
4,149,689
3,190,569
2,424,831
5,866,541
5,067,863
8,597,381
101,659,737
220,069,438
2,081,320
450,961
104,753 $
$
3,608,838
639,006
116,638,868 - $
Total
$19,843,000 $
Parks, Recreation & Culture
160,236 $ 1,389,594 $
5,737,366
-
-
127,325
2,646
-
4,975,574
2,741
-
161
78,410
927
49,797
499,785
5,897,602
43,180
-
-
-
-
-
-
-
2,434
2,796
5,208,134
11,558
-
- $ 629,500
40,130,478
Water & Sewer
676,033 $ 7,433,187 $
30,594,156
11,255,445
369,473
(1,010,607)
560,866
-
8,786
1,279,297
-
874,171
791,726
1,937,620
3,165,229
11,362,150
31,270,189
258,493
-
-
-
-
-
-
-
1,738,830
736,520
4,525,156
300,658
746,532
$ 22,964,000 $
Engineering, Public Works Transportation
1,054,319 $
56,470,672
827,082
-
1,577,060
559,977
-
8,440
393,950
-
609,601
732,421
329,298
2,095,188
49,337,655
57,524,991
104,396
-
-
-
-
-
-
-
42,005
181,443
1,981,804
13,456
1,971,887
$ 53,230,000
$ 25,626,563 $
23,482,550
3,037,179
-
(3,989,779)
2,221,552
-
8,804
310,405
Utilities
Garbage & Recycling
3,190,569
Library
79,168
3,199,514
Services
Leases and Rentals
1,054,082
Repairs & Maintenance
579,039
13,792,017
Wages, Salaries & Benefits
Materials & Supplies
49,109,113
Total Revenue
1,036,245
3,031,149
Licenses, Permits, Fees and Penalties (Schedule 4)
Other (Schedule 5)
1,980,068
20,536
Sale of Services (Schedule 3)
Other Grants (Schedule 2)
890,419
$ 16,267,368
Taxation and Grants in Lieu (Note 13)
Government Transfers (Schedule 1)
General Government
For the Year ended December 31, 2013
Note 20 – Segmented Information – 2013 (continued)
Supplementary Information For the years ended December 31
2014
2013
Actual
Actual
Schedule 1 - Revenue from Government Transfers Federal Transportation Grants
$ 689,375
$ 426,044
Federal Other Grants
80,000
-
Provincial Traffic Fine
1,232,038
2,510,443
25,000
-
Provincial Other Grants
104,204
533,364
Regional Transportation Grants
933,663
138,987
$ 3,064,280
$ 3,608,838
$ 75,500
$ 300,658
317,622
150,303
$ 393,122
$ 450,961
Water
$ 26,671,970
$ 25,698,634
Sewer
14,916,146
14,385,220
5,280,553
5,210,631
Provincial Transportation Grants
Schedule 2 - Other Grants Other Transportation Grants Other Grants
Schedule 3 - Revenue from Sale of Services
Solid Waste Recreational Services
7,969,617
7,653,717
Recoverable Services
6,800,141
7,857,463
946,298
753,860
$ 62,584,725
$ 61,559,525
$ 1,194,013
$ 1,175,273
263,533
287,750
Building Permits
2,027,359
1,944,169
Soil Deposit Fees
507,743
555,600
Fines
242,804
203,787
Other
Schedule 4 - Revenue from Licenses, Permits, Fees & Penalties Business Licenses Licenses
Fees
1,051,112
982,499
Penalties
1,265,274
1,201,727
$ 6,551,838
$ 6,350,805
$ 1,383,339
$ 1,382,945
49,412
89,143
168,048
170,336
Schedule 5 - Other Revenue Rentals Disposal of Equipment Cemetery Other
66
675,297
438,896
$ 2,276,096
$ 2,081,320
The Corporation of Delta 2015 Annual Report
- $
-
The Corporation of Delta  2015 Annual Report
Total Reserves
-
11,581,421 88,320,855
Water
Total Non-Statutory Reserves
3,752,908
290,984
1,841,366
1,152,432
-
$ 100,333,508 $ 1,758,846 $ 11,174,606
1,444,700
-
9,675,303
Sewer
452,845
3,851,461
Road Restoration
-
265,919
340,000
716,220
2,395,226
Recycling/Solid Waste
Recreation
-
-
-
3,517,565
121,092 373,274
-
-
-
-
-
-
128,126
-
-
-
Payroll Benefits & Allowances
644,826
-
-
-
212,740
-
-
-
-
18,830
-
1,974,993
Landscaping
-
-
-
Other
628,108
Landfill
63,200
Habitat 3,520,000
591,163
Environment
Insurance
500,000
Emergency
2,554,936
Drainage & Irrigation 140,000
29,574,571
Designated Capital (Work in Progress)
Elections
13,482,437
2,909,425
- $ 7,421,698
Internal Transfers
-
(1,314,262)
-
-
-
(3,446,115)
(795,420)
-
-
-
-
-
-
(640,420)
-
-
-
(15,000)
-
-
(140,000)
-
-
-
-
$ (13,433,893) $ (4,241,535)
(8,886,230)
(345,000)
(700,000)
(1,823,500)
-
(480,375)
-
-
-
-
-
-
-
-
-
(247,500)
(3,847,000)
-
(1,442,855)
Interest Allocated
Balance, December 31, 2014
83,836,813
11,527,405
10,816,669
3,633,238
716,220
2,520,770
3,517,565
1,707,847
765,918
628,108
3,520,000
48,200
803,903
500,000
-
2,435,562
25,727,571
13,501,267
1,466,570
$ 11,938,874
129,589
506,200
256,311
10,954,175
$ 184,155 $ 95,775,687
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$ 184,155
1,978
16,283
3,912
160,568
- $ 1,414 $ 92,599
Operating Uses
- $ (3,233,401)
Capital Uses
$ 314,146 $ 7,421,698 $ (4,547,663) $ (3,446,115)
127,611 $ 12,012,653
187,650
-
126,496
Contributions Received
1,616,529
252,399
9,924,929
$ 91,185 $
Capital Works Financing Fund
Boundary Bay Airport Improvements
Non-Statutory Reserves
Total Statutory Reserves
Tax Sale
Parks & Public Lands
Ladner Parking
Equipment Replacement
Capital Projects
Statutory Reserves
Balance, December 31, 2013
Schedule 6 – Schedule of Reserves
67
68 $
2,300,000
Investment Income
6,543,762
-
Actuarial Earning on Debt
58,280,500 (6,243,000) 29,334,129 23,091,129 $
Net increase (decrease) operating surplus
Unappropriated Surplus, beginning of year
Unappropriated Surplus, end of year
(80,299,500)
Decrease (increase) in Reserves
Increase in Investment in Tangible Capital Assets
(478,000)
-
Debt payments
-
Proceeds on Disposal of Tangible Capital Assets
20,050,000
(99,871,500)
15,776,000
The Corporation of Delta  2015 Annual Report
11,940,899
17,585,612
(5,644,713)
4,299,171
(13,743,603)
(352,698)
(273,001)
186,701
2,159,646
16,515,095
(31,979,346)
3,799,719
2,159,646 159,179,258
-
29,856,883
5,158,883
32,392,341
197,647,500
Gain on Disposal of Tangible Capital Assets
Amortization of Tangible Capital Assets (Note 14)
Tangible Capital Assets Acquired (Note 14)
Change in Equity in Tangible Capital Assets
Excess of Revenues over Expenses
Gain on Disposal of Tangible Capital Assets
29,147,500
Parks, Recreation and Culture
526,972
6,079,500 5,696,500
Water and Sewer
Environmental Health and Solid Waste
Engineering, Public Works and Transportation
Community Planning and Development
-
31,475,000 34,227,500
Protective Services
59,778,063
30,359,000 60,662,500
General Government
29,306,470
162,978,977
213,423,500
Expenses
2,280,647
1,628,000
Other (Schedule 5)
2,524,005
9,046,000
18,829
2,337,572
2,482,000
273,001
2,885,938
4,052,666
Contributed Tangible Capital Assets (Note 14)
19,000
Landfill Royalties
MFA Surplus Distribution
1,139,500 2,380,000
Development Cost Charges (Note 8)
-
6,745,000
Contributions
Actuarial Earnings on Debt
5,073,500
Licenses, Permits, Fees and Penalties (Schedule 4)
393,122 15,361,743
106,000 59,557,500
3,064,280
$ 120,761,412
General
4,273,500
$ 121,155,500
Budget
Sale of Services (Schedule 3)
Other Grants (Schedule 2)
Government Transfers (Schedule 1)
Taxation and Grants in Lieu (Note 13)
Revenues
For the year ended December 31, 2014
$
$
-
-
-
4,892,199
3,705,609
1,186,590
(1,197,984)
(4,619,588)
(140,250)
(170,605)
-
-
2,141,894
(6,450,627)
7,004,162
21,792,477
-
-
-
-
21,792,477
-
-
-
28,796,639
-
1,890,381
-
-
-
170,605
-
1,438
8,076
26,726,139
Water
$
$
-
-
-
4,662,195
4,744,170
(81,975)
1,456,634
(5,619,560)
(19,658)
(25,398)
-
-
1,565,189
(7,139,693)
4,080,951
12,875,767
-
-
-
-
12,875,767
-
-
-
16,956,718
-
1,711,481
-
-
-
25,398
-
-
-
15,219,839
Sewer
$
$
-
-
-
3,343,463
3,298,738
44,725
-
-
-
-
-
-
-
-
44,725
5,227,728
-
-
-
5,227,728
-
-
-
-
5,272,453
(4,551)
-
-
-
-
-
-
-
-
5,277,004
Solid Waste
$
24,838,756
29,334,129
(4,495,373)
4,557,821
(23,982,751)
(512,606)
(469,004)
186,701
2,159,646
20,222,178
(45,569,666)
14,929,557
199,075,230
2,159,646
29,856,883
5,158,883
5,754,700
34,668,244
32,392,341
59,778,063
29,306,470
214,004,787
2,276,096
6,125,867
18,829
2,337,572
2,482,000
469,004
2,885,938
4,054,104
6,551,838
62,584,725
393,122
3,064,280
$ 120,761,412
Total
Schedule 7 – Statement of Financial Activity by Fund (Unaudited)
Permissive Tax Exemptions – 2014 Organization
Address
Total Delta Taxes 77,250
Ahmadiyya Muslim Jama'at Canada Inc.
9570 River Road
Augustinian Monastery of British Columbia
3890 Arthur Drive
760
Benediction Lutheran Church
5575 - 6th Avenue
14,010
Boys and Girls Clubs of South Coast BC (Errol Wintemute)
4727 Arthur Drive
21,460 11,990
Boys and Girls Clubs of South Coast BC (Hillside)
11339 - 84th Avenue
Boys and Girls Clubs of South Coast BC (Winskill)
5555 - 9th Avenue
British Columbia Waterfowl Society
5191 Robertson Road
30,420
British Columbia Conference of Mennonite Brethren Churches (Cedar Park Church)
5300 - 44th Avenue
26,930
British Columbia Conference of Mennonite Brethren Churches (New Hope Christian Church)
11838 - 88th Avenue
16,970
British Columbia Waterfowl Society
Waterlot
Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) 6897 - 120th Street Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church)
4965 - 12th Avenue
1,240
3,390 7,470 14,820
Columbus Charities Association (Columbus Lodge)
8850 - 118A Street
9,160
Delta Branch No. 61 of The Royal Canadian Legion
4896 Delta Street
5,500
Delta Chamber of Commerce
6201 - 60th Avenue
8,150
Delta Christian School Society
4789 - 53rd Street
53,540 34,830
Delta Gymnastics Society
4680 Clarence Taylor Crescent
Delta Hospice Society
1521 - 56th Street
9,560
Delta Hospital Auxiliary Society
4816 Delta Street
6,370
Delta Hospital Auxiliary Society
4824 Delta Street
8,690
Delta Hospital Auxiliary Society
4830 Delta Street
7,940
Delta Lodge #21, Independent Order of Oddfellows
5425 Ladner Trunk Road
7,860
Delta Museum and Archives Society
4450 Clarence Taylor Cresent
6,250
Delta Museum and Archives Society
4858 Delta Street
5,810
Delta Museum and Archives Society
4910 Delta Street
2,150
Delta Museum and Archives Society
4914 Delta Street
2,220
Delta Museum and Archives Society
4918 Delta Street
4,680
Delta Pentecostal Tabernacle
7696 - 112th Street
17,760
Delta Pentecostal Tabernacle
77 Ave (No Access)
60
Deltassist Family and Community Services Society
9067 - 120th Street
37,700
Dogwood Holdings Society
4590 - 51st Street
Dogwood Holdings Society
4603 Evergreen Lane
21,440 10,240
1,770
Dogwood Holdings Society
4649 Evergreen Lane
East Delta United (St. Stephen's United Church)
9696 Trunk Road
Evangelical Free Church of North Delta
11300 - 84th Avenue
12,870
Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church)
6749 - 120th Street
20,140
5,300
Gateway Autism Foundation
4812 Georgia Street
3,750
Kinsmen Club of Ladner Tsawwassen
5050 - 47th Avenue
4,800
KinVillage Association
5430 - 10th Avenue
8,410
Ladner Christian Reformed Church
4594 - 54A Street
20,190
Ladner Community Police Station
5072 - 48th Avenue
2,390
Ladner Congregation of the United Church of Canada (Ladner United Church)
4960 - 48th Avenue
17,150
Ladner Fishermen's Co-Operative Association
4467 Savoy Street
1,750
Ladner Fishermen's Co-Operative Association
4473 Savoy Street
1,750
Ladner Fishermen's Co-Operative Association
4481 Savoy Street
3,980
Ladner Gospel Hall
4979 - 44A Avenue
9,280
Ladner Lawn Bowling Club
5128 - 47th Avenue
15,240
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Permissive Tax Exemptions – 2014 Organization
Address
Total Delta Taxes 15,490
Ladner Regular Baptist Church of Ladner, British Columbia (Ladner Baptist Church)
5624 Ladner Trunk Road
Lighthouse Harbour Ministries
9551 Gunderson Road
McKee Athletic Association (East Delta Hall)
10379 Ladner Trunk Road
Navy League of Canada
Annacis Channel
Nordel Fellowship Baptist Church
7940 - 118th Street
North Delta Community Police Station
7033 / 7081 - 120th Street
1,600
North Delta Potters Guild
11425 - 84th Avenue
5,600
Parish of St. Cuthbert (St. Cuthbert's Anglican Church)
11601 - 82nd Avenue
18,500
4,720 14,660 3,900 10,550
Reach Child and Youth Development Society (Developmental Preschool North)
10921 - 82nd Avenue
1,570
Reach Child and Youth Development Society (North Delta Play and Learn Centre)
11489 - 84th Avenue
4,370
Royal Heights Baptist Church
11706 - 96th Avenue
22,590
Saviour Lutheran Church Society
4737 - 57th Street
10,620
Scott Congregation of Jehovah's Witnesses
11955 - 90th Avenue
22,370
Sources Community Resources Society
4807 Georgia Street
5,130
Sources Community Resources Society (Chestnut House)
4576 - 55B Street
2,000
South Delta Baptist Church
1880 - 56th Street
4,440
South Delta Baptist Church
1988 - 56th Street
79,840
South Delta Library
1321A - 56th Avenue
12,710
South Delta Little House Society
5061 - 12th Avenue
8,360
The Catholic Independent Schools Vancouver Archdiocese (Immaculate Conception School) 8843 - 119th Street
42,380
The Centre for Child Development of the Lower Mainland
11405 - 84th Avenue
The Nature Trust of British Columbia
Harlock Island
The Nature Trust of British Columbia
Riparian Habitat Area
The Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society)
5545 Ladner Trunk Road
1,610 230 7,990 14,680
The Roman Catholic Archdiocese of Vancouver (Immaculate Conception Church)
8840 - 119th Street
77,120
The Roman Catholic Archdiocese of Vancouver (Sacred Heart Church & School)
3900 Arthur Drive
78,830
The Sidekick Players Club
1172 - 56th Street
2,160
The Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society)
1115 - 51A Street
6,040
The Synod of the Diocese of New Westminster (St. David's Anglican Church)
1115 - 51A Street
43,790
The Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner)
4735 Arthur Drive
6,550
The Trustees of the Congregation of Crossroads United Church
7655 - 120th Street
26,530
The Tsawwassen Congregation of Jehovah's Witnesses
705 - 53rd Street
5,780
Then India Sanmarga Ikya Sangam Educational and Cultural Society
9326 116th Street
13,990
Trustees of the Congregation of Trinity Evangelical Lutheran Church
11040 River Road
7,660
Tsawwassen Independent School Society (Southpointe Academy)
1900 - 56th Street
Tsawwassen Tennis Club
286 English Bluff Road
165,090 7,500
Tsawwassen United Church
683 - 53rd Street
18,210
Tunnel Town Curling Club
1720 - 56th Street
8,830
Watershed Artworks Society
11425 - 84th Avenue
790
1,400,170
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The Corporation of Delta  2015 Annual Report
Heritage Banner Design Contest Winners Congratulations to the 2014 Heritage Banner Design Contest winners! The Heritage Banner Design Contest is a Council initiative created to raise awareness of Delta’s heritage, engage the community and showcase local artists.
A Bite of Summer by Emily Kettleson
Symbiotic Harmony by Victoria Heryet
Cultural Heritage by Dave Stevens
category: Child/Youth
category: South Delta
category: North Delta
Grand Prize Winner
The Corporation of Delta  2015 Annual Report
71
Earth Day Photo Contest Winner
This year’s annual Earth Day Photo Contest celebrated Earth Day and highlighted Delta's landscapes and nature. Congratulations to grand prize winner Adina Shore for her stunning Centennial Beach photograph!
Boundary Bay Beauty by Adina Shore
Annual Report Photo Credits Thank you to Marlene Graham, Richard Pasco, and Earth Day photo contest participants for providing many of the photographs used in this annual report.
72
The Corporation of Delta  2015 Annual Report
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