The Corporation of Delta 2016 Annual Report
“We are constantly improving our community and have committed ourselves to ensuring that Delta remains a wonderful place to live, work, and play.” — Mayor Lois E. Jackson 2
The Corporation of Delta 2016 Annual Report
Table of Contents Mayor's Message
4
Chief Administrative Officer's Report
5
Our Mission
6
Delta Municipal Council
7
About Delta
8
2016 Departmental Objectives
10
Organizational Structure
12
Department Overviews
13
Office of the Chief Administrative Officer
14
Human Resources & Corporate Planning
16
Legal Services
18
Property Use & Compliance
20
Climate Action & Environment
22
Office of the Municipal Clerk
24
Community Planning & Development
26
Engineering
28
Finance
30
Parks, Recreation & Culture
32
Fire & Emergency Services
34
Corporate Emergency Management
36
Delta Police
38
2015 Audited Financial Statements
40
Treasurer's Report
41
Independent Auditor's Report
42
Consolidated Statement of Financial Position
43
Consolidated Statement of Operations
44
Consolidated Statement of Net Financial Assets
45
Consolidated Statement of Cash Flows
46
Notes to the Consolidated Financial Statements
47
Segmented Information – 2015
59
Segmented Information – 2014
60
Supplementary Information
61
Permissive Tax Exemptions – 2015
64
Heritage Banner Design Contest Winners
66
Earth Day Photo Contest Winner
67
The Corporation of Delta 2016 Annual Report
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Mayor's Message On behalf of Council, I am pleased to present the 2016 Annual Report for the Corporation of Delta. 2015 proved to be another banner year for our community. We experienced a multitude of successes and made significant progress towards long-term corporate and financial goals. Through our commitment to no new borrowing, Delta has continued its path towards being debt free prior to the end of this Council’s term. Over the course of the last year, we’ve continued to improve infrastructure in Delta, completing many projects while commencing or continuing new, important works. For example, Delta completed several components of our ongoing Neighbourhood Road Improvements Plan, including 12 road enhancement projects, 4.4 km of aging watermain replacement, and 2.2 km of sewer upgrades. Currently, Delta has 15 projects slated for completion this year, including Delta Street, Arthur Drive, and Nordel Way, among others. Delta’s infrastructure improvement projects represent Delta’s focus on transportation. With construction of the George Massey Tunnel Replacement Project starting in 2017, we are also working on additional solutions to address transportation issues in Delta. It’s important that we alleviate congestion on other crossings, namely the Alex Fraser Bridge, while providing financial support for transportation infrastructure. As apparent by the congestion experienced on Annacis Island during peak hours, providing commuters with alternatives will help reduce traffic flows and improve the overall quality of life. With the newly completed North Delta Recreation Centre, we’ve rejuvenated North Delta’s Social Heart with a state-of-the-art recreation facility. Additional investments in recreation include the official opening of the field house at Dugald Morrison Park on September 19, 2015, and completion of the Ladner Sport Field Enhancement project. I look forward to the additional recreation opportunities and plans that will arise from public consultations surrounding the revamped Winskill Park site. Over the past year, Delta reiterated and reaffirmed itself as a municipality dedicated to environmental adaptation and sustainability. With initiatives like the Regional Adaptation Project for Agriculture, Trees for Tomorrow, and the Urban Reforestation project, I’m proud to say that we’ve been able to meet our goal of reducing corporate carbon emissions by 21% of our 2007 levels, a goal established in Delta’s Corporate Climate Change Initiative, and highlighted in our 2015 Climate Action Report. We have plenty of exciting developments in store for Delta, and I am passionate about maintaining accountability towards our tax payers. We are fortunate to live in a vibrant and safe community, one of which I am privileged to serve as we strive 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 2016 Annual Report
Chief Administrative Officer's Report It's with great pleasure that I submit to you Delta’s 2016 Annual Report. You’ll find that this report meets and exceeds the requirements of the Community Charter, which sets out stringent reporting requirements for all municipalities in British Columbia, and contains a precise account of the Corporation of Delta’s financial records for 2015. As Delta’s Chief Administrative Officer, it is my responsibility to ensure that the Annual Report fulfills these requirements. We have, and will continue to invest in projects and services that strengthen Delta as a municipality. Through the leadership of Mayor Lois E. Jackson and Delta Council, Delta has grown as an economic and environmentally responsible community that continues to improve our infrastructure and community services, without any new borrowing. As you read through the pages of the 2016 Annual Report, it’s important to note the projects and achievements listed represent Delta’s unwavering commitment to remaining fiscally responsible and maintaining healthy financial reserves. Furthermore, Delta staff has worked hard towards effectively engaging the community about projects and issues. Through our social media outlets, Talk Delta online form, and infrastructure public open houses, we’ve received substantial insight from the public to help Delta’s projects move forward and address the questions and concerns of Delta residents more efficiently than ever before. This civic engagement has enabled us to focus our efforts towards providing a transparent discourse with the greater community and institutionalizing an environment of accountability. Ultimately, transparency is the goal of this report – to open our books and recognize the achievements and objectives of your local government and its departments. Our successes could not have come without the hard work, dedication, and teamwork that exists amongst our staff members, and for that I offer thanks and congratulations. I would also like to acknowledge the efforts of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police, the Delta Police Union and police civilian members. Of course, none of our achievements would be possible without the consistent leadership of Mayor Lois E. Jackson and Delta Council. Finally, thank you to the citizens of Delta, for whom we are honoured to serve. Sincerely,
George V. Harvie
The Corporation of Delta 2016 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  2016 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  2016 Annual Report
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Vancouver International Airport (YVR) Downtown Vancouver
26 km
Richmond
Population
Strait
Tilbury/Nordel
~100,000 Residents
r ve i rR e as Fr
of
industrial area (~800 hectares)
8,465 hectares of active farmland
Georgia
Ladner
Total Land Area 18,000 hectares
Musqueam First Nation No.4
Roberts Bank Terminal
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Tsawwassen Ferry Terminal
Delta Municipal Hall
Tsawwassen First Nation
Tsawwassen USA Border (Point Roberts)
Surrey Annacis industrial area (~525 hectares)
About Delta • Incorporated 1879 • North Delta
North Delta
Burns Bog ~3,000 hectares of protected wetlands (8x larger than Stanley Park)
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.
Ladner
USA Border (Peace Arch)
26 km
Boundary Bay Airport
7th busiest in Canada
Ladner is a heritage fishing village situated next to the Fraser River. It is home to the civic precinct, including Delta Municipal Hall and Delta Hospital. Ladner is the main hub of Delta’s agriculture industry, with Westham Island offering a scenic tour of some of Delta’s most popular farms and roadside farmstands. Historic buildings, such as Harris Barn on Arthur Drive, line Ladner’s roads, and it is a popular destination for bird lovers due in part to the George C. Reifel Bird Sanctuary.
Tsawwassen
Boundary Bay protected from flooding by
67 km of dikes and seawall
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. 9
2016 Departmental Objectives Office of the Chief Administrative Officer Objectives
»» Ensure Council direction is carried out
occupational health and safety
»» Corporate Planning:
coordinate initiatives guided by Council direction, and provide high level of service to staff and residents
»» Provide top quality, fiscally responsible services to Delta residents and businesses
Measuring Objectives
»» Complete all Council
motions, directives and resolutions in a timely manner
»» Oversee department
responsibilities: annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff
Human Resources & Corporate Planning Objectives »» Human Resources: fulfill employer’s strategic objectives
»» Corporate Planning: provide corporate services to Council, staff and residents
Measuring Obectives »» Human Resources: manage policies, recruitment, employee training and professional development, labour relations, claims management, and
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Legal Services Objectives »» Provide Council and staff with timely, accurate and practical legal advice
»» Protect Delta’s interests, and identify, minimize and manage risk in a cost-effective manner
Measuring Objectives »» Provide cost-effective legal advice, gather lease payments and revenue, ensure claims are limited and resolved efficiently
»» Oversee a program of
risk control measures through policies, procedures and riskfinancing arrangements
Property Use & Compliance Objectives
»» Provide proactive and reactive property use compliance through public awareness, enforcement, registration and inspections
Measuring Objectives »» Both proactively and in response to calls
for service enforce Delta’s bylaws, manage the Secondary Suite Program, issue Soil Deposit and Removal permits, and administer business licensing
Climate Action & Environment Objectives »» Coordinate and implement corporate and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment.
»» Protect eco-system services through education, bylaw enforcement and development
Measuring Objectives »» Reduce levels of corporate greenhouse gases, resolve complaints, respond to spill accidents, organize and attend education and outreach events, review building permits and development proposals
Office of the Municipal Clerk Objectives
»» Provide administrative
and support services to facilitate the democratic decision-making process
Measuring Objectives »» Coordinate Council and committee meetings, process bylaws, agreements, correspondence, and information requests and oversee the election process
Community Planning & Development Objectives »» To support Council to establish vision, policies and plans for future growth and development
»» To provide the public
timely and efficient services for all forms of applications, permits, inquiries and concerns
»» To deliver the Capital
Building Program efficiently, economically and within budget and on schedule
Measuring Objectives »» Prepare and adhere to the Official Community Plan
»» Coordinate applications, zonings, permits, land use issues, building and permit inspections, and technical queries in a timely manner
»» Facilities are delivered
in compliance with BC Building Code, and clients’ needs are met under the direction of the Major Civic Buildings Committee
The Corporation of Delta 2016 Annual Report
Engineering Objectives
»» To administer
sustainable planning and management of corporate infrastructure through replacement, renewal and maintenance programs
»» To ensure efficient
and effective delivery of services to Delta residents and businesses through annual work plans
Measuring Objectives
»» Feedback received from the community
»» Completion of annual work plans
Finance Objectives »» To develop and implement strategic plans consistent with corporate goals
»» To comply with
legislative requirements
Measuring Objectives
»» Develop and oversee
the five-year financial plan through the business plan workshop and budget process
»» Prepare annual audited
Parks, Recreation & Culture Objectives »» 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
»» 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
Measuring Objectives »» 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
financial statements
»» Meet statutory
requirements for payroll, purchasing, value added taxes and PSAB financial reporting
Fire & Emergency Services Objectives
»» Maintain the highest
level of fire protection and emergency services to the community in accordance with the
The Corporation of Delta 2016 Annual Report
governing legislations, as well as support Council directions
»» Plan for future issues, examine needs to enhance emergency response and preparedness
Measuring Objectives
»» Maintain high quality emergency service levels through education, including first responder prehospital care training and BCIT Succession Planning Program
Police Objectives
»» Target high-risk activity, prepare community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors
Measuring Objectives
»» Develop accountable,
timely and measurable action items associated to our strategic objectives
»» Enhance Emergency
Preparedness in Delta and move forward with preliminary plans for a new Firehall Training Facility at Boundary Bay Airport
Corporate Emergency Management Objectives »» Building corporate and community resiliency to both natural and man-made disasters; through collaborative multi-departmental cooperation Measuring Objectives »» Save lives and reduce suffering
»» Protect critical
infrastructure and property
»» Uphold/maintain
environmental integrity, and
»» Reduce social and economic losses
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Organizational Structure Residents, Property Owners, Businesses
Police Board
Mayor & Council
Advisory Boards Chief Constable
Fire Chief
Municipal Solicitor
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Chief Administrative Officer
Director HR & Corporate Planning
Director Parks, Recreation & Culture
Director Engineering Director Community Planning & Development
(Appointed by Council)
Director Finance
Manager Property Use & Compliance
Municipal Clerk
Manager Climate Action & Environment
The Corporation of Delta  2016 Annual Report
Department Overviews
The Corporation of Delta  2016 Annual Report
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Office of the Chief Administrative Officer
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The Corporation of Delta  2016 Annual Report
Staff Speak “Each day in the Chief Administrative Office, we are involved in new challenges, projects, and initiatives. Effectively juggling these competing priorities is challenging but rewarding at the same time.”
Leanne Salmon
Executive Assistant
What We’re Proud Of 2015 Achievement Highlights
»» Chaired the Major Civic Buildings Committee, leading
many major projects, including North Delta Recreation Centre expansion, Ladner Leisure Centre, REACH Child and Youth Development Society Building, Building Condition Assessment, and Dugald Morrison Park Field House
»» Led staff efforts coordinating with Delta Fire for Emergency Medical Response Services
Who We Are
»» Facilitated Ottawa Delegation to raise profile of key
The Office of the Chief Administrative Officer (CAO) provides leadership, corporate overview 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.
»» Acted as key point of contact for high profile
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 »» Parks, Recreation & Culture »» Property Use & Compliance
issues in Delta
development projects
»» Successfully coordinated Delta’s response to key
issues affecting residents, including the Point Roberts Radio Tower Proposal and Canada Post’s Community Mailbox plans
»» Oversaw emergency response to flooding in Boundary Bay/Beach Grove
»» Advocated for the implementation of long and short
term measures to work towards restoring Delta Hospital to a full service community hospital with necessary orthopedic and mental health care services
Communications »» Increased online engagement from previous year, including: »» Facebook – 32% increase in page likes, 123% increase in shares »» Twitter – 26% increase in followers, 62% increase in retweets »» Delta.ca – 20% increase in users, 11% increase in page views »» #TalkDelta Online Form – over 1,300 submissions »» Community Update Newsletter – 556 subscribers »» New DeltaFire.ca website
Delta Police coordinates with the CAO on service and administrative issues, including budgeting, priority-setting and business planning.
The Corporation of Delta 2016 Annual Report
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Human Resources & Corporate Planning
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The Corporation of Delta  2016 Annual Report
Staff Speak “Since 2013 I have been fortunate to work with quality people from many Delta departments to produce the annual Delta Trades & Technical Career Fair. This event allows us to do what local governments are best at doing – changing lives of people in the community for the better.”
Michael Gomm Senior Corporate Policy Analyst
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’re Proud Of 2015 Achievement Highlights
»» Achieved 98% rating in audit to maintain WorkSafe Certificate of Recognition
»» Incorporated 3 safety committees (Municipal Hall/ Animal Shelter — Parks, Recreation & Culture — Engineering Operations)
»» Implemented online recruitment (HireDesk) for internal recruitment
»» Oversaw the South Delta Business Sustainability Strategy
»» Coordinated Trades & Technical Career Fair, three Municipal Open Houses, Business Plan Workshop
»» Managed Boundary Bay Airport file, including
rehabilitation of the Heritage Hangar, subleases, covenants, and construction
»» Coordinated successful grant applications:
What We Do Human Resources 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 and Safety, and Wellness.
»» Historic Municipal Hall ($500,000 for $2.5 million project) »» 12 Ave. Pump Station ($5.4 million for $8.1 million project)
Corporate Planning Corporate Planning oversees corporate initiatives and intergovernmental projects and programs. We coordinate Delta’s business planning services and bylaw development, organize municipal representation and policy briefings for UBCM & FCM, meetings with the Tsawwassen First Nation, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services in coordination with the Delta Chamber of Commerce. We also coordinate infrastructure grant applications and oversee development activities at Boundary Bay Airport, and act as external liaisons with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library. The Corporation of Delta 2016 Annual Report
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Legal Services
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The Corporation of Delta  2016 Annual Report
Staff Speak “Through providing advice and working with other departments to design solutions, Legal Services offers a unique way to interact with my community and Delta staff while navigating a variety of legal and corporate challenges.”
Mel Cheesman 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 to other departments with respect to land issues.
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, 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.
What We’re Proud Of 2015 Achievement Highlights
»» Successful defence 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 in a successful land exchange with Alpha Aviation 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 Drive
Land Management involves the acquisition, disposition and management 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.
The Corporation of Delta 2016 Annual Report
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Property Use & Compliance
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The Corporation of Delta  2016 Annual Report
Staff Speak
»» 402 valid Inter-Municipal Business Licences as of
“Bylaw Enforcement can be challenging, however at the same time it is very rewarding knowing that we make a difference in the community. Compliance is our main objective and we are here to ensure all community members are treated with the utmost respect.”
»» Commercial truck parking enforcement for Annacis
Simone Ladhar Bylaw Compliance Officer
Who We Are
January 1, 2016
Island and Tilbury
»» Issued 2,185 Secondary Suite Occupancy Permits »» Enforcement of Parks Bylaw and reduction of vandalism in parks
Animal Control »» Increased to 7,500 Facebook followers on DCAS Facebook
»» 300 public educational courses annually »» 5,000 visitors attended our 7th annual Animal Expo
The Property Use and Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licencing, 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 licencing 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. 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.
What We’re Proud Of 2015 Achievement Highlights Bylaw Enforcement »» 6,550 Delta Business licences issued to Dec 31, 2015, an increase of 57 licence over last year
»» Expansion of the Inter-Municipal Business Licencing Program to include Metro Vancouver and the Fraser Valley
The Corporation of Delta 2016 Annual Report
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Climate Action & Environment
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The Corporation of Delta  2016 Annual Report
Staff Speak “From instream work permits, to habitat protection and restoration, to climate change adaptation, Climate Action and Environment assists Delta staff, residents, and businesses on a wide range of environmental issues. The job description and activities CAE staff handle are as broad as the environment itself.”
Kevin Li Environmental Officer
Who We Are Climate Action and Environment ensures that the environmental values of the municipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation and spill/incident response.
What We’re Proud Of 2015 Achievement Highlights
»» Achievement of Carbon Neutrality for municipal operations
»» Completed year-long coal dust monitoring study »» Completed Phase 2 of the Agricultural Climate Change Adaptation Program
»» Environmental Business Inspection and Business Licence Program — inspected approximately 100 businesses
»» Facilitated salvage & release of over 500 garter snakes »» Coordinated environmental restoration projects,
including a rare sand dune sensitive ecosystem in Boundary Bay and salmonid bearing stream and riparian area of Watershed Creek
What We Do Climate Action and Environment coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Group. We organize environmental reviews of Delta’s capital works and regular operations, and 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 examine 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.
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Office of the Municipal Clerk
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The Corporation of Delta  2016 Annual Report
Staff Speak “The Municipal Clerk is the local official who administers democratic processes such as elections, access to municipal records, and all legislative actions ensuring transparency to the public. This important work demands versatility, alertness, accuracy and patience. As the Municipal Clerk for the Corporation of Delta, I enjoy being the centre of the hub that ensures democracy at the local level works.”
Robyn Anderson Municipal Clerk
Who We Are
What We’re Proud Of 2015 Achievement Highlights
»» Meeting Management — prepared the agendas and
official minutes for 29 Regular Council meetings, 29 Executive Council meetings, 12 Public Hearings, 12 Meetings following Public Hearing, 2 Special Meetings and 46 Council Workshops, and 76 Advisory Committee meetings; and coordinated 26 delegations
»» Correspondence Management — processed over 3,200 items of external correspondence
»» Freedom of Information Administration — processed 53 access requests under the Freedom of Information and Protection of Privacy Act
»» Corporate Records Management Program — continued development and coordination of Corporate Records Management Program
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.
What We Do 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 information requests under the Freedom of Information and Protection of Privacy Act, 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.
The Corporation of Delta 2016 Annual Report
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Community Planning & Development
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The Corporation of Delta  2016 Annual Report
Staff Speak “I enjoy working for a department that is innovative and continues on the path of progress with ongoing training and development for its employees while leveraging technology to empower our clients and residents.”
Manjit Kaila Administrative Customer Services Manager
Who We Are The Community Planning & Development Department is comprised of three divisions: Application Centre, Development Services, and Planning Services. Together, through the implementation of plans and policies relating to the use of land, health, safety and welfare of residents, as well as the management of growth and development of Delta, these divisions help to shape the community in which we live.
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 buildingrelated 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 collected so that new infrastructure meets Delta’s standards. Furthermore, 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. New to the department in 2015 was Project Management Services for the delivery of the Corporation of Delta’s Capital Building Program.
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 2015 Achievement Highlights
»» Initiated a Community Planning & Development
Department Strategic Management & Operational Plan
»» Issued 1,375 permits (which represents a construction
value of over $230 million) and processed over 229 land use and development applications
»» Continued process on many major developments
(eg. Southlands, Marina Gardens, Tsawwassen Springs)
»» Continued development process streamlining efforts (eg. secured new delegated authorities)
»» Implemented heritage and agriculture education
initiatives (eg. Heritage Week, crop identification signs)
»» Completed Phase 3 of the Zoning Bylaw Review »» Continued with microfiche to digital documents
conversion and implemented e-Plan and e-Inspection
»» Assisted REACH in the development of a new centre »» Managed and completed the Ladner Leisure Centre Façade and interior improvements
»» Coordinated the construction of the North Delta Recreation Centre expansion project
»» Completed building condition assessments for all municipal buildings
»» Provided project management services for the Delta Police Department Annex renovation
Planning Services undertakes research, analyzes planning information, and prepares reports and recommendations for Council on a variety of policy matters and a widerange of development applications. In addition, they review the Official Community Plan and area plans, update the Zoning Bylaw, conduct agricultural and The Corporation of Delta 2016 Annual Report
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Engineering
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The Corporation of Delta  2016 Annual Report
Staff Speak “With the continued support of Mayor and Council, we as the Engineering Operations team take pride in being able to move forward in completing infrastructure improvement projects, maintain current infrastructure and keep our parks and community clean and safe for the enjoyment of all Delta residents and our visitors.”
Ken Redman Superintendent
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-of-way uses, tree cutting, special events and filming, and operates the corporate switchboard. Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services, including topographic pickup, construction lay¬out and record surveys.
What We’re Proud Of 2015 Achievement Highlights Administration »» Received and processed approximately 25,800 service related calls, 5,084 BC One Calls, and 1,413 Tree Cutting Permits
»» Issued approximately 81 film permits for TV series, movies and commercials shot in Delta
Transportation »» Completed 15 Neighbourhood Road Improvement Projects, five in North Delta, six in Ladner/Tilbury and four in South Delta
»» Provided review and coordination services related
to Provincial highways projects including the George Massey Tunnel Replacement Project
Water »» Installed approximately 400 water meters for secondary suites and voluntary requests
»» Replaced approximately 4.4 km of aging watermain as part of ongoing Neighbourhood Road Improvement Projects
Solid Waste »» Presented 23 Gardening Workshops with over 350 attendees
»» Designed and delivered the 2015 Solid Waste Collection Calendar
»» Implemented new public space recycling stations at 12 Delta facilities
Sanitary
Operations provides a range of public works, maintenance and new construction services including water supply, drainage and diking, irrigation, sewage collection, fleet maintenance, streets, street lighting/traffic signals, park/ sports field maintenance, and snow and ice control.
»» Upgraded 2.2 km of sanitary sewer »» Completed 20 trenchless sanitary sewer point repairs »» Conducted smoke testing of approximately 60 km of
Transportation provides planning, management and replacement programs for municipal transportation infrastructure and related transportation facilities.
Drainage »» Installed four new raingardens located at Devon Gardens Elementary, Pinewood Elementary, 83 Avenue (west of 116 St), and the North Delta Recreation Centre (front entrance)
Utilities provides long-range planning, management and replacement programs for the water, sewer and solid waste utilities. We oversee drainage, irrigation, diking, and flood protection, and manage work with Information Services to maintain the corporate GIS/CAD services, and investigate/respond to steep slope issues.
The Corporation of Delta 2016 Annual Report
sanitary sewer in North Delta
»» Completed improvements to the Delta Irrigation Enhancement Program (DIEP)
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Finance
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The Corporation of Delta  2016 Annual Report
Staff Speak “Purchasing has to be one of the most interesting areas. We work with staff from every department, on a huge range of projects. Every day brings new challenges and interesting situations. We enjoy learning about the wide variety of services delivered throughout the community by brilliant colleagues all across the organization.”
Shawn Sheehy Purchasing Manager
What We’re Proud Of 2015 Achievement Highlights Budgets & Taxation »» Launched Citizen Budget, an online budget engagement tool
»» Managed investment portfolio returns in line 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
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.
What We Do Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, as well as manages an investment portfolio. Tax rates are determined by this division along with the billing and collection of property taxes. Our division is responsible for billing and collection of utilities, in addition to the invoicing and collection of other corporate revenues. Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing, we manage the acquisition of services and goods for the Corporation and control inventory of purchased goods. Information Services implements, manages, supports and upgrades computer applications, corporate websites, personal computers and printers, central processing infrastructure, datacentre, data/voice networks, telephone systems and security systems.
The Corporation of Delta 2016 Annual Report
Grant program, MyAccounts, and monthly preauthorized debit payments
Financial Services »» Processed over $179,000,000 in payments to over 3,500 vendors
»» After a lengthy audit process, the Auditor General for
Local Government concluded that Delta gets good value for money and is appropriately innovative and strategic in its procurement
»» Due to the drop in value of the Canadian dollar,
prices in BC rose considerably; fortunately, many of Delta’s contracts have a Consumer Price Index clause that protected Delta from significant price increases, limiting proposed price increases to the cost of living
Information Services
»» Implemented electronic building plan submission system (ePlan)
»» Partnered with Ministry of Transportation and
Infrastructure to install fibre optic cable across Alex Fraser Bridge to Annacis Island
»» Completed fibre optic network linking Municipal Hall to Engineering Operations Yards
»» Implemented Tempest mobile inspections and eInspections
31
Parks, Recreation & Culture
32
The Corporation of Delta  2016 Annual Report
Staff Speak “Delta’s Volunteers – there are 2,093 people who participate in Delta’s volunteer programs. These special volunteers give their time and energy helping with special events, community recreation programs, the new ‘Green’ program, aquatics, accessibility support programs, the Snow Angels program, the Delta Animal Shelter and Delta Emergency Services. We applaud these volunteers as they provide valuable support and are the back bone of our community."
Judi Stene Deputy Director
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 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 municipally-operated facilities, including pools, arenas, arts, seniors and fitness centres. Parks, Recreation & Culture manages the direction and operations for parks and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more. The Department is also involved in planning events throughout Delta, such as the Delta Triathlon, Boundary Bay Airshow, Tour de Delta, and Luminary Festival. In addition to these services, the Department manages two municipal cemeteries, one in North Delta and the other in Tsawwassen, and the Ladner Harbour Boat Basin. The Corporation of Delta 2016 Annual Report
The Department also implements and executes policies, procedures, bylaws, rental grants, licence and lease agreements with community groups, clubs and not-forprofit agencies, and manages Delta’s Emergency Social Services and Leisure Access Assistance Programs.
What We’re Proud Of 2015 Achievement Highlights
»» 1.4 million visits to recreation facilities, with over 850,000 membership pass scans generated
»» Over 9,800 aquatic programs with 6,500 registered participants
»» 400 registered fitness programs »» 3,200 registered community recreation programs
and 350 community and corporate events (supported by over 1,500 community volunteers) including:
»» Canada Day »» Tour De Delta »» Boundary Bay Airshow (in partnership with Alpha Aviation) »» Luminary Festival »» Construction of the North Delta Recreation Centre expansion final stages (opened April 2016)
»» Administration of 834 Leisure Access Assistance Program passes
»» Expansion of grade 5–7 pass program to include grade 8 students
»» Created an Arts Facilitation Committee »» Initiated planning, design and public input for cemetery enhancements
»» Commenced planning for program and facility booking software replacement
»» Provided over 20 Facility Rental Fee Grants to support a variety of community events
»» Initiated the Urban Reforestation Project, a projected
investment to plant 5,000 trees over a five-year period
»» Amended the Community Initiated Cost-Sharing Projects policy to re-introduce risk into children’s play spaces
»» Completed the Hawthorne Grove Park field upgrades,
which concluded the multi-year $5 million Ladner Sport Field Enhancement program
»» Replaced backstops at Gunderson Park and netting at Winskill Park
33
Fire & Emergency Services
34
The Corporation of Delta  2016 Annual Report
Staff Speak “Every day I look forward to going to work. The Fire Prevention Division has opportunities to make a difference with respect to public and firefighter safety. Every decision we make is important, and may ultimately save someone’s life or reduce harm. When people think of firefighters, they typically think of the men and women who respond to a fire. Fire prevention is as essential as fire suppression – fire prevention begins long before a fire ever starts. Its main objective is to keep Delta’s businesses and public buildings safe for its occupants through inspections and education. Working smoke alarms do save lives!”
Guy McKintuck Deputy Chief, Protective 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. Delta Fire & Emergency Services is comprised of the following four divisions: Finance, Administration & Training, Operations & Apparatus/Equipment, Protective Services & Facilities, and Corporate Emergency Measures.
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 and payroll support for 179 Fire & Emergency Services personnel, as well as supports the Fire Chief, and Finance and Human Resources departments with the annual budget and positive labour management relations.
The Corporation of Delta 2016 Annual Report
Fire Operations & Apparatus/Equipment is managed by the Deputy Fire Chief of Operations, who provides direction, accountability and support to the operations of Delta Fire & Emergency Services. The division provides direction relating to the Fire Department’s radio communications and all purchases related to vehicles, equipment and facilities. Fire Protection & Facilities is managed by the Deputy Chief of Fire Protection Services, who is responsible for meeting objectives through public education of fire safety and emergency preparedness. This division directs emergency planning and fire prevention, and manages crew inspection of properties in accordance with Delta bylaws and the BC Fire Code, fire investigations, and building pre-planning.
What We’re Proud Of 2015 Achievement Highlights Fire Chief »» Welcomed three new recruits
»» Continued work with the Major Civic Buildings
Committee on plans for an enhanced training centre/ Firehall/Emergency Operations Centre at Boundary Bay Airport
Finance, Administration & Training »» Trained 122 of our firefighters to new Emergency Medical Responder level to provide an enhanced level of pre-hospital care
»» An officer training course and promotional examination was delivered/completed in Fire Officer 1 to enable three personnel to become acting officers
Fire Operations & Apparatus/Equipment »» Continued life cycling of equipment, new fire hose and gear, turn-out gear
»» Replaced battalion chief truck »» Ordered two quick response units »» Built specifications for a heavy rescue apparatus Fire Protection & Facilities »» FPO staff performed a wide variety of tasks including: property inspections, fire safety planning and preplanning, fire inspections, fire investigations and facilities maintenance
»» Records Management addressed 35 file searches,
38 Freedom of Information requests and provided numerous comfort letters 35
Corporate Emergency Management
36
The Corporation of Delta  2016 Annual Report
Staff Speak “As a new member to the Emergency Planning division, I immediately noticed the high level of cooperation and ongoing communications amongst municipal departments and outside stakeholders which is encouraged and supported by Delta’s Mayor, Chief Administrative Officer and Council. We are all aware that Delta is vulnerable to being isolated after the “Big One”, or any major disaster, and the need for the community to be self-sufficient until emergency assistance gets through. Observing departments working together with the common goal of making our community resilient to a major calamity is inspiring. I’ve learned that emergency preparedness is a shared responsibility and everyone has a role to play.”
John Burr Captain, Emergency Planner
Who We Are The Deputy of the Corporate Emergency Management division provides day-to-day coordination and management of Delta’s Emergency Program.
supporting and promoting volunteer-based emergency management programs and initiatives. Staff also prepares local businesses for continuity and recovery in the event of an emergency, and works with the Delta School District to ensure students are prepared. The department also supports and shares best practices with the Tsawwassen First Nation.
What We’re Proud Of 2015 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 interdepartmental Incident Command System training)
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. Staff maintain emergency plans and procedures that address processes that take place before, during, and after an emergency event. They identify and maintain resources (facilities, equipment, materials, and human resources), and update them when required, while maintaining primary and backup Emergency Operations Centres. A large component of corporate emergency management involves heightening the level of preparedness across the municipality through public education activities. The Department is responsible for organizing emergency preparedness training exercises for municipal staff, external support agencies, and the public, while The Corporation of Delta 2016 Annual Report
37
Delta Police
38
The Corporation of Delta  2016 Annual Report
Staff Speak
»» Made arrests in ‘Shatter’ drug lab & associated home
“Being a police officer brings with it the unique opportunity to make a positive impact in people’s lives and in the community. I show up to work every day knowing that I am going to make a difference.”
»» Responded to Surrey/North Delta shootings »» Addressed increasing number of internet/phone scams
invasion
and frauds, especially those targeting seniors
»» Evaluated impact of Highway 17 on patrol and traffic section resources
Jeff Miller Constable
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. Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities.
What We’re Proud Of 2015 Achievement Highlights
»» Completed the Strategic Plan, approved by the Police Board and published
»» Completed framework for operational review »» Caber, our compassion dog, attended court to assist a child victim
»» Hiring of a High-Risk Youth Counselor
The Corporation of Delta 2016 Annual Report
39
2015 Audited Consolidated Financial Statements
40
The Corporation of Delta  2016 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 2015 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, 2015. In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principles as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Chartered Professional Accountants of Canada to bring consistency to 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, purchasing of goods and services, managing risk, developing 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 2015. The accumulated surplus increased by $8 million and equity remains healthy at $128 million. The debt is steadily decreasing and was at $4.5 million at the end of 2015. No new debt has been incurred since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $38 million in 2015. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2015. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2016, 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  2016 Annual Report
41
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, 2015, 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, 2015, and its consolidated results of operations, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Chartered Professional Accountants Vancouver, British Columbia May 9, 2016 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.
42
The Corporation of Delta  2016 Annual Report
Consolidated Statement of Financial Position Year ended December 31, 2015 with comparative figures for 2014 As at December 31
2015
2014
Financial Assets Cash and Cash Equivalents (Note 2)
$ 24,394,534
$ 29,120,555
Accounts Receivable (Note 3)
16,584,624
18,248,562
Portfolio Investments (Note 4)
169,321,745
158,525,166
-
6,332
210,300,903
206,200,615
Accounts Payable (Note 5)
15,494,784
17,890,635
Other Liabilities (Note 6)
20,387,530
21,351,903
Accrued Employee Future Benefits (Note 11)
6,853,297
6,885,326
Deferred Revenue (Note 7)
5,185,354
4,756,524
36,423,963
37,647,245
-
425,000
Land Held for Resale
Liabilities
Restricted Revenues (Note 8) Long Term Lease Long Term Debt (Note 9)
Net Financial Assets
4,471,876
5,465,817
88,816,804
94,422,450
121,484,099
112,243,156
770,241,775
743,924,528
825,422
810,272
1,192,616
1,042,563
665,870
627,635
$ 894,409,782
$ 858,648,154
Non Financial Assets Tangible Assets (Note 13) Inventories Prepaids Other Assets (Note 10)
Accumulated Surplus (Note 14) Commitments and Contingencies (Note 16)
Karl D. Preuss, CA Treasurer/Director of Finance
The Corporation of Delta 2016 Annual Report
Mayor Lois E. Jackson
43
Consolidated Statement of Operations Year Ended December 31, 2015 with comparative figures for 2014
For the years ended December 31
2015 Budget (Note 18)
2015
2014
Revenues Taxation and Grants in Lieu (Note 12)
$ 127,544,000
$ 126,990,343
3,545,000
3,188,148
3,064,280
-
158,534
393,122
64,208,500
64,811,562
62,584,725
Licenses, Permits, Fees and Penalties (Schedule 4)
5,932,500
6,994,670
6,551,838
Contributions
8,345,000
6,853,632
4,054,104
Investment Income
2,450,000
2,641,771
2,885,938
-
530,918
469,004
Development Cost Charges (Note 8)
3,760,000
475,000
2,482,000
Landfill Royalties
1,846,000
2,259,386
2,337,572
19,000
18,829
18,829
-
3,526,014
-
11,632,000
13,767,764
6,125,867
8,277,500
1,725,813
2,276,096
237,559,500
233,942,384
214,004,787
General Government
27,543,000
25,130,865
29,306,470
Protective Services
63,045,000
62,068,149
59,778,063
Engineering, Public Works and Transportation
32,777,500
32,491,958
32,392,341
Water and Sewer
35,793,500
35,779,178
34,668,244
Environmental Health and Solid Waste
6,139,000
6,013,960
5,754,700
Community Planning and Development
5,950,500
5,397,587
5,158,883
31,044,000
31,299,059
29,856,883
Government Transfers (Schedule 1) Other Grants (Schedule 2) Sale of Services (Schedule 3)
Actuarial Earnings on Debt
MFA Surplus Distribution Gain on Disposal of Tangible Capital Assets Contributed Tangible Capital Assets (Note 13) Other (Schedule 5)
$
120,761,412
Expenses
Parks, Recreation and Culture Loss on Disposal of Tangible Capital Assets
Annual Surplus
Accumulated Surplus, beginning of year Accumulated Surplus, end of year
44
-
-
2,159,646
202,292,500
198,180,756
199,075,230
35,267,000
35,761,628
14,929,557
858,648,154
858,648,154
843,718,597
$ 893,915,154
$ 894,409,782
$ 858,648,154
The Corporation of Delta  2016 Annual Report
Consolidated Statement of Net Financial Assets Year Ended December 31, 2015 with comparative figures for 2014
For the years ended December 31
Annual Surplus
2015 Budget (Note 18)
2015
2014
$ 35,267,000
$ 35,761,628
$ 14,929,557
21,154,000
21,279,755
20,222,178
Acquisition of Contributed Tangible Capital Assets (Note 13)
(11,226,500)
(13,767,764)
(6,125,867)
Acquisition of Tangible Capital Assets
(85,502,000)
(38,098,168)
(39,443,799)
Loss (Gain) on Disposal of Tangible Capital Assets
-
(3,526,014)
2,159,646
Proceeds from Disposal of Tangible Capital Assets
-
7,794,944
186,701
Changes in Inventories
-
(15,150)
38,177
Changes in Prepaids
-
(150,053)
(107,151)
Changes in Other Assets
-
(38,235)
149,425
Increase (Decrease) in Net Financial Assets
(40,307,500)
9,240,943
(7,991,133)
Net Financial Assets, beginning of year
112,243,156
112,243,156
120,234,289
$ 71,935,656
$ 121,484,099
$ 112,243,156
Amortization of Tangible Capital Assets (Note 13)
Net Financial Assets, end of year
The Corporation of Delta  2016 Annual Report
45
Consolidated Statement of Cash Flows Year Ended December 31, 2015 with comparative figures for 2014
For the years ended December 31 Cash provided by (used in):
2015
2014
Operating Transactions Annual Surplus
$
35,761,628
$
14,929,557
Non-cash charges to operations Amortization of tangible capital assets (Note 13)
21,279,755
20,222,178
Contribution of tangible capital assets (Note 13)
(13,767,764)
(6,125,867)
(3,526,014)
2,159,646
3,985,977
16,255,957
2,128,930
(1,637,808)
(2,395,851)
2,746,242
(964,373)
633,661
(32,029)
527,164
(203,438)
(384,540)
(4,129,946)
(250,486)
(475,000)
(2,482,000)
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 Other liabilities Accrued employee future benefits Prepaids, inventory and other assets Restricted revenues Deferred development cost charges used Deferred revenue Cash contributed by operating transactions
428,830
677,779
(7,771,807)
1,467,820
34,104,728
31,015,526
(38,098,168)
(39,443,799)
7,794,944
186,701
(30,303,224)
(39,257,098)
(10,496,579)
12,869,969
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
6,331
21,219
(10,490,248)
12,891,188
Long term debt retired
(993,941)
(946,610)
Long term lease retired
(425,000)
(35,000)
455,334
460,782
2,926,330
2,900,144
1,962,723
2,379,316
Increase (Decrease) in Cash and Cash Equivalents
(4,726,021)
7,028,932
Cash and Cash Equivalents, beginning of year
29,120,555
22,091,623
$ 24,394,534
$ 29,120,555
$705,720
705,720
Cash used in investing transactions
Financing Transactions
Deferred development cost charges interest earned Deferred development cost charges collected Cash used in financing transactions
Cash and Cash Equivalents, end of year Supplemental cash flow information, interest paid
46
The Corporation of Delta  2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
1. Significant Accounting Policies These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using standards 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.
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.
The Corporation of Delta  2016 Annual Report
47
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
i) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over their estimated useful lives as follows:
Buildings Vehicles Pooled Assets Machinery and Equipment Land Improvements Water Infrastructure Sewer Infrastructure Drainage Infrastructure Roads Infrastructure
10 to 45 years 3 to 15 years 3 to 30 years 10 years 15 to 35 years 30 to 75 years 30 to 100 years 30 to 150 years 15 to 60 years
Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Natural resources are not recognized as assets in the financial statements. Assets under construction are not amortized.
j) Inventory Inventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis.
k) Deferred Revenue Receipts which are restricted by legislation of senior governments or by agreement with external parties are deferred and reported as deferred revenues. The amounts will be recognized as revenue in the year in which the expenditures are incurred. The municipality defers a portion of permits, licenses and other fees and recognizes this revenue in the year in which related services are performed or other related expenditures are incurred. (Notes 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 restricted revenue. Taxes are recorded at estimated amounts when they meet the definition of an asset, have been authorized and the taxable event occurs. Annual levies for non-optional municipal services and general administrative services are recorded as taxes for municipal services in the year they are levied. Taxes receivable are recognized net of an allowance for anticipated uncollectable amounts. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Through the British Columbia Assessment's appeal process, taxes may be adjusted by way of supplementary roll adjustments. The effects of these adjustments on taxes are recognized at the time they are awarded to the extent such adjustments exceed amounts already provided for. Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the 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.
48
The Corporation of Delta  2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
m) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management's estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the above-mentioned accounting principles.
n) Basis of Segmentation (Note 17 and 19) 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 11 and 16) 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 18) The budget figures reported in the Consolidated Financial Statements represent the 2015 component of the Financial Plan Bylaw adopted by Council on May 4, 2015.
q) Contaminated Sites Effective January 1, 2015, the Corporation adopted the new Public Sector Accounting Standard PS3260 Contaminated Sites. The new standard can be applied retroactively or prospectively, and the Corporation has elected to apply it prospectively. Under PS3260 governments are required to accrue a liability for the costs to remediate a contaminated site. Liabilities are recognized when an environmental standard exists, contamination exceeds the standard, the government has responsibility for remediation, future economic benefits will be given up and a reasonable estimate can be made. Management has assessed its potential liabilities under the new standard including sites that are no longer in productive use and sites which the Corporation accepts responsibility. There were no such sites that had contamination in excess of an environmental standard which required remediation at this time, therefore no liability was recognized on transition as at January 1, 2015 or at December 31, 2015.
r) Comparative Figures Certain comparative figures have been reclassified to conform with the financial statement presentation adopted for the current year.
The Corporation of Delta  2016 Annual Report
49
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
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 US Dollar Account
2015 $ 21,697,648 2,696,886 $ 24,394,534
2014 $ 26,231,054 2,889,501 $ 29,120,555
2015 $ 4,240,598 4,800,584 264,377 7,608,202 16,649,384 (64,760) $ 16,584,624
2014 $ 5,603,764 4,841,563 464,991 7,993,965 18,904,283 (190,730) $ 18,713,553
2015 $ 141,822,875 6,998,870 20,500,000 $ 169,321,745
2014 $ 130,626,136 7,199,030 21,000,000 $ 158,825,166
3. Accounts Receivable Taxes Utilities Local Improvements (non-interest bearing; repayment term - 15 years) Trade Less: Allowance for doubtful accounts
4. Portfolio Investments Portfolio Investments as at December 31 were comprised of:
Chartered Banks (effective interest rate .6% - 4.65%, maturing 2016 -2020) Provincial Government bonds (effective interest rate 3.15%-3.59% maturing 2022-2028) Credit Unions (effective interest rate 1.35%-1.85%, maturing 2016)
Portfolio investments include provincial backed bonds and notes; Chartered Bank bonds, coupon; and the Credit Union term deposits. The effective interest rates range from .6% to 4.65% (2014 - 1.16% to 4.65%). In 2015, the average rate of return was 1.44% (2014 1.55%). The maturity dates of the investments range from January 2016 to March 2028.
5. Accounts Payable Trade Holdback Other Government
2015 $ 13,171,243 1,674,213 649,328 $ 15,494,784
2014 $ 15,580,468 861,314 1,448,853 $ 17,890,635
2015 $ 2,496,439 6,043,766 562,000 1,014,417 10,280,946 54,354 (64,392) $ 20,387,530
2014 $ 3,619,576 6,281,703 562,000 40,000 868,389 10,023,029 23,957 (66,751) $ 21,351,903
6. Other Liabilities Wages and Benefits Accrued Benefits Legal Liabilities Tax Sale Prepaid Utilities Prepaid Taxes Other Due to (from) Cemeteries 50
The Corporation of Delta 2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
7. Deferred Revenue Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2015. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These funds are recognized as revenue in the period when the eligible related expenditures or restrictions have been met. Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process.
Local Improvements Government Transfers Prepaid Recreational Fees Prepaid Business Licenses Other
2015 $ 264,377 3,055,525 610,223 769,523 485,706 $ 5,185,354
2014 $ 464,991 2,837,715 578,813 692,469 182,536 $ 4,756,524
2015 $ 33,304,396 3,119,567 $ 36,423,963
2014 $ 30,397,732 7,249,513 $ 37,647,245
8. Restricted Revenues Deferred Development Cost Charges Boundary Bay Airport Maintenance Account
Development cost charges (DCC’s) are collected to pay for the general capital and utility expenditures due to development. In accordance with the Community Charter, these funds must be deposited into a separate reserve fund. In accordance with PSAB recommendations, the Corporation records DCC’s levied as deferred revenues. When the related expenditures are incurred, the DCC’s are then recognized as revenue.
DCC's for capital costs related to: Drainage Roads Open Space Water Sewer
Deferred DCC's, beginning of the year Transfers to the capital program DCC's levied for the year Interest allocated Deferred DCC's, end of the year
2015 $ 6,330,818 11,369,700 7,856,483 3,735,443 4,011,952 $ 33,304,396
2014 $ 5,984,121 9,807,562 7,382,353 3,460,744 3,762,952 $ 30,397,732
$ 30,397,732 (475,000) 2,926,330 455,334 $ 33,304,396
$ 29,518,806 (2,482,000) 2,900,144 460,782 $ 30,397,732
Boundary Bay Airport Maintenance Account is comprised of funds received pursuant to the partial lease surrender agreement between Alpha Aviation and the Corporation dated September 17, 2012. The funds are restricted to airport improvements as mutually agreed upon by both parties.
The Corporation of Delta 2016 Annual Report
51
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
9. 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, 2015 was $4,471,876 (as at December 31, 2014 - $5,465,817) and bears interest ranging from 5.49% to 6.99% (2013 - 5.49% to 6.99%).
Bylaw
Rate
5760 (Sungod) various 5761 (Sungod) various Total Recreation Debt 5326 6.97 5417 various 5527 5.55 Total Drainage Debt 5324 6.99 5416 6.99 Total Sewer Debt 5165 various 5319 6.99 5320 6.99 5322 6.99 5414 various 5413 various 5415 various 5526 5.55 Total Water Debt
Total Long Term Debt
Maturity 2022 2022 2016 2017 2018 2016 2016 2016 2016 2016 2016 2016 2017 2017 2018
Original Debenture
Equity in Sinking fund
6,200,000 2,000,000 8,200,000 770,000 1,300,000 235,000 2,305,000 550,000 100,000 650,000 616,000 300,000 550,000 401,500 1,100,000 450,000 550,000 1,070,000 5,037,500
(3,498,039) (1,128,400) (4,626,439) (711,155) (1,149,704) (183,648) (2,044,507) (507,968) (92,358) (600,326) (599,493) (277,074) (507,968) (370,817) (972,267) (397,415) (488,135) (836,183) (4,449,352)
$ 16,192,500 $ (11,720,624)
Balance, Balance, Interest Paid December 31, December 31, during the year 2014 2015 3,047,109 2,701,961 189,100 982,939 871,600 61,000 4,030,048 3,573,561 250,100 114,887 58,845 53,807 242,487 150,296 73,778 66,866 51,352 10,928 424,240 260,493 138,513 82,062 42,032 38,434 14,920 7,642 6,988 96,982 49,674 45,422 32,229 16,507 15,094 44,761 22,926 20,964 82,062 42,032 38,434 59,905 30,683 28,057 205,714 127,733 62,240 84,471 52,585 25,351 100,951 61,865 31,790 304,454 233,817 49,755 914,547 588,148 271,685
$ 5,465,817 $ 4,471,876 $
705,720
The following amounts are principal, sinking fund and interest payable over the next five years:
Water Sewer Drainage Parks, Recreation and Culture Total
2016 $ 411,935 65,080 208,224 498,089 $ 1,183,328
2017 141,599 55,130 498,089 $ 694,818 $
2018 57,237 12,571 498,089 $ 567,897 $
2019 $
$
498,089 498,089
$
2015 665,870 665,870
2020 $
$
498,089 498,089
10. Other Assests Ladner Harbour Infrastructure
52
2014 627,635 $ 627,635
The Corporation of Delta  2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
11. 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 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, 2015.
Accrued benefit obligation, beginning of year Service cost Interest cost Benefit payments Actuarial Loss Accrued benefit obligation, end of year Unamortized net actuarial loss Accrued benefit liability, end of year
2015 $ 7,461,650 391,778 217,039 (686,824) $ 7,383,643 (530,346) $ 6,853,297
2014 $ 6,358,162 352,249 299,588 (587,754) 1,039,405 $ 7,461,650 (576,324) $ 6,885,326
Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:
Discount rates Expected compensation increases Estimated average remaining service life of employees
2015 3.0% 2% - 2.6% 10.5 - 19.2
2014 3.0% 2% - 2.6% 10.5 - 19.2
12. Taxation Revenue General Taxation & Debt Levy 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 Greater Vancouver Transportation Authority Total Collections for Other Taxing Authorities General Taxation & Debt Levy
The Corporation of Delta  2016 Annual Report
2015 $ 117,918,821 76,007,045 701,632 3,434,461 654,356 4,281,073 202,997,388
2014 $ 111,718,802 75,278,567 529,542 3,639,058 657,206 4,216,804 196,039,979
(59,411,178) (1,811,197) (6,365) (1,975,282) (12,803,023) (76,007,045) $ 126,990,343
(58,652,896) (1,772,854) (6,112) (1,968,361) (12,878,344) (75,278,567) $ 120,761,412
53
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
13. Tangible Capital Assets Balance Dec 31, 2014
Additions
Balance Dec 31, 2015
Disposals
Cost Land Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets Work in Progress
Total Cost
$
210,960,021 96,236,605 23,294,546 9,331,245 18,801,857 121,736,837 102,069,320 29,349,637 195,333,780 294,238,173 79,574 18,969,857
$
136,842 10,220,149 1,397,751 620,442 4,829,586 4,464,947 2,270,288 4,656,865 7,692,966 12,872,876 2,703,220
$
(2,743,514) (629,473) (963,898) (855,695) (218,109) (270,201) (38,008) (1,929,233) (107,351) (2,860,404) (304,965)
$
208,353,349 105,827,281 23,728,399 9,095,992 23,413,334 125,931,583 104,301,600 32,077,269 202,919,395 304,250,645 79,574 21,368,112
$ 1,120,401,452
$ 51,865,932
$ (10,920,851) $ 1,161,346,533
Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets
$
$
2,765,808 1,582,420 677,989 929,558 1,785,702 1,622,422 2,378,461 2,481,022 7,056,373 -
$
Total Accumulated Amortization
$ 376,476,924
$ 21,279,755
Land Buildings Vehicles Machinery and Equipment Land Improvements Waterworks Sewer Mains Pooled Assets Drainage Infrastructure Roads Infrastructure Leased Assets Work in Progress
$
$
Total Net Book Value
$ 743,924,528
Accumulated Amortization 36,591,067 13,945,062 6,260,865 10,231,459 38,315,483 42,348,011 12,170,495 70,713,264 145,821,644 79,574
(481,955) (902,015) (848,526) (154,246) (233,233) (6,152) (1,929,232) (52,666) (2,043,896) -
$
38,874,920 14,625,467 6,090,328 11,006,771 39,867,952 43,964,281 12,619,724 73,141,620 150,834,121 79,574
$
(6,651,921) $
391,104,758
$
(2,743,514) $ (147,518) (61,883) (7,169) (63,863) (36,968) (31,856) (1) (54,685) (816,508) (304,965)
208,353,340 66,952,359 9,102,929 3,005,663 12,406,563 86,063,631 60,337,322 19,457,547 129,781,658 153,412,648 21,368,115
$ (4,268,930) $
770,241,775
Net Book Value 210,960,012 59,645,536 9,349,481 3,070,379 8,570,398 83,421,354 59,721,312 17,179,144 124,624,399 148,412,653 18,969,860
136,842 7,454,341 (184,669) (57,547) 3,900,028 2,679,245 647,866 2,278,404 5,211,944 5,816,503 2,703,220
$ 30,586,177
a) Assets under construction (Work in Progress) having a value of $21,368,112 (2014 - $18,969,860) 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. 54
The Corporation of Delta  2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
13. Tangible Capital Assets (continued) The value of the Contributed Assets recieved is as follows:
Corporate Buildings Land Pooled Assets Drainage Parks improvements Roads Water Sewer
$
$
2015
72,890 878,442 5,214,756 145,409 5,095,661 1,088,237 1,272,369 13,767,764
2014
$
16,444 4,359 1,381,256 1,121,946 1,890,381 1,711,481 6,125,867
$
14. Accumulated Surplus Equity in Tangible Capital Assets General Water Sewer Solid Waste Total Unappropriated Surplus
$
2015 765,769,899 13,406,334 5,279,707 4,520,373 3,504,939 26,711,353
$
2014 738,033,711 11,940,899 4,892,199 4,662,195 3,343,463 24,838,756
Operating Capital Projects Equipment Replacement Ladner Parking Parks & Public Lands Tax Sale Total Statutory Reserves
71,008 2,963,640 11,900,767 263,824 8,270,973 131,455 23,601,667
2,366,289 10,954,175 256,311 506,200 129,589 14,212,564
Boundary Bay Airport Improvements Capital Works Financing Fund Designated Capital (Work in Progress) Drainage & Irrigation Emergency Environment Habitat Insurance Landfill Landscaping Other Payroll Benefits & Allowances Recreation Recycling/Solid Waste Road Restoration Sewer Water Total Non-Statutory Reserves
608,705 13,020,095 19,759,056 2,679,774 500,000 1,011,510 33,200 3,520,000 628,108 1,500,591 2,692,133 3,517,565 1,952,907 716,220 5,240,382 10,848,724 10,095,637 78,324,607
1,466,862 13,501,266 25,727,570 2,445,562 500,000 803,903 48,200 3,520,000 628,108 1,612,271 1,669,380 3,517,565 1,569,905 716,220 3,633,237 10,816,669 9,386,405 81,563,123
101,926,274 894,407,526
95,775,687 858,648,154
Total Reserves (Schedule 6) Total Accumulated Surplus The Corporation of Delta  2016 Annual Report
$
$
55
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
15. 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:
2015 North Delta Cemetery Trust Fund South Delta Cemetery Trust Fund Deposits from Development Agreements and other
19,152 889,773 15,571,285 16,480,210
2014 18,722 856,568 12,049,288 12,924,578
16. 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 185,000 active members and approximately 80,000 retired members. Active members include approximately 37,000 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 later 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 $10,011,808 (2014 - 9,269,653) for employer contributions to the pension plan in fiscal 2015, while employees contributed $8,280,077 (2014 - $7,738,458) to the plan in fiscal 2015. 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 selfappropriation insurance reserve (Note 14). 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, 2015 the demand notes total $588,250 (2014 - $588,250).
56
The Corporation of Delta  2016 Annual Report
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
17. 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.
The Corporation of Delta  2016 Annual Report
57
Notes to the Consolidated Financial Statements Year Ended December 31, 2015 with comparative figures for 2014
18. 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 2015-2019 Financial Plan Bylaw No. 7413 adopted May 4, 2015. 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
$
PSAB Adjustments Capital Plan Revenues adjustments (1) Contributed Assets adjustments (2) Transfer to reserves (3)
78,506,500 72,926,000 122,895,500 274,328,000 (48,350,500) 11,632,000 (50,000)
Budgeted Revenue as presented in the Financial Statements
$ 237,559,500
Expenditures per the Financial Plan Operating Plan Capital Plan
$
PSAB Adjustments Capital Budget PSAB expense adjustments (4) Amortization of Tangible Capital Assets (5) Expense of non tangible capital assets (6) Debt principal removed (7) Transfer to reserves (8)
188,826,000 85,502,000 274,328,000 (85,502,000) 21,154,000 4,015,500 (476,500) (11,226,500)
Budgeted Expenditures as presented in the Financial Statements
$ 202,292,500
Annual Surplus per the Financial Statements
$
35,267,000
Adjustments to Surplus per the Bylaw No. 7413 Budgeted capital reclassified as operating (Non-TCA) Budgeted capital reserves transfer reclassifed as revenue Budget capital revenues reclassifed as reserve transfer Difference in debt principal repayments
4,015,500 (9,791,500) 815,000 1,500
Surplus as per the Bylaw No 7413
$
30,307,500
1) Capital Plan expenditures financed through reserves 2) Contributed assets from developers recognized in Bylaw No. 7413 3) Operating transfer from reserves 4) Capital Plan expenditures per Financial Plan 5) Depreciation recognized in Bylaw No. 7413 6) Non Tangible Capital Assets expensed, funded through Capital Plan 7) Debt principal and capital lease payment s 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
58
$
$
7,515,000 3,352,500 359,000 11,226,500
The Corporation of Delta  2016 Annual Report
General Government
Protective Services
Engineering, Public Works & Transportation Water & Sewer
Environmental Health/Solid Waste Community Planning
Parks, Recreation & Culture Total
The Corporation of Delta  2016 Annual Report
Excess of Revenues over Expenses
Wages, Salaries & Benefits Materials & Supplies Repairs & Maintenance Services Leases and Rentals Library Utilities Garbage & Recycling Regional District Charges Other Municipal Equipment Charges Interest Charges Amortization of Tangible Capital Assets (Note 13) Total Expenses 538,998 1,587,130 783,012 62,068,149
1,962,548 (3,810,936) 3,750,569 25,130,865 $ 15,407,193 $
1,400,052 54,876
409,166 10,811
35,779,178
3,805,279
276,179 119,902 22,679,883 25,020 2,685,108 317,107
3,328,849 1,004,989 600,020 518,884 417,958
853,073 $ 10,074,433 $ 9,231,673 $
32,491,958
11,754,540
697,252 (1,255,946) 138,513
12,546,643 3,078,864 2,229,766 772,827 1,074,571
53,884,421 2,115,292 279,755 1,851,058 608,506
13,455,269 712,171 1,416,759 3,839,571 77,228 3,390,730 317,980 18,976
5,397,587
19,772 132,868
17,095 -
5,008,273 111,216 21,502 81,963 4,898
31,299,059
1,186,355
980,804 1,644,410 250,100
2,093,656 32,160
20,333,442 1,777,534 1,782,383 835,231 382,984
198,180,756
21,279,755
109,090,353 8,921,154 6,330,185 7,975,528 2,566,707 3,390,730 4,516,889 5,396,262 22,679,883 4,225,567 1,102,023 705,720
199,992 $ 1,352,192 $ (1,356,928) $ 35,761,628
6,013,960
1,173 119,389
2,761 5,159,537
533,456 121,088 75,994 562
Taxation and Grants in Lieu (Note 12) $ 19,032,152 $ 57,090,500 $ 25,666,500 $ 168,691 $ 648,500 $ 3,642,000 $ 20,742,000 $126,990,343 Government Transfers (Schedule 1) 9,527 1,936,368 1,232,606 9,647 3,188,148 Other Grants (Schedule 2) 10,197 113,510 34,827 158,534 Sale of Services (Schedule 3) 2,267,602 3,420,201 3,057,980 42,288,379 5,564,118 21,883 8,191,399 64,811,562 Licenses, Permits, Fees and Penalties 3,175,563 202,860 526,173 11,807 1,334 3,075,507 1,426 6,994,670 (Schedule 4) Contributions 6,447,201 95,058 38,271 77,203 10,389 185,510 6,853,632 Investment Income 2,641,771 2,641,771 Actuarial Earnings on Debt 530,918 530,918 Development Cost Charges (Note 8) 100,000 286,500 88,500 475,000 Landfill Royalties 2,259,386 2,259,386 MFA Surplus Distribution 18,829 18,829 Gain on Disposal of Capital Assets 3,526,014 3,526,014 Contributed Tangible Capital Assets (Note 72,890 11,188,859 2,360,606 145,409 13,767,764 13) Other (Schedule 5) 456,205 166,038 455,992 15,665 631,913 1,725,813 Total Revenue 40,538,058 62,921,222 42,566,391 45,010,851 6,213,952 6,749,779 29,942,131 233,942,384
For the Year ended December 31, 2015
Note 19 – Segmented Information 2015
59
60
General Government
Protective Services
Engineering, Public Works & Transportation Water & Sewer
Environmental Health/Solid Waste Community Planning
Parks, Recreation & Culture Total
Excess of Revenue (Deficiency) over Expenses
Wages, Salaries & Benefits Materials & Supplies Repairs & Maintenance Services Leases and Rentals Library Utilities Garbage & Recycling Regional District Charges Other Municipal Equipment Charges Interest Charges Loss on Disposal of Tangible Capital Assets Amortization of Tangible Capital Assets (Note 14) Total Expenses 821,630 59,778,063
3,236,097 31,466,116
184,148 $
-
2,159,646
$ 2,420,895 $
52,201,792 2,076,147 261,277 1,287,236 604,372 407,703 11,729 514,761 1,591,416 -
14,328,047 517,440 5,948,502 3,587,516 53,163 3,262,808 307,228 6,422 2,022,845 (3,963,598) -
34,668,244
3,707,083
-
3,273,178 964,573 739,680 413,547 517,993 261,418 1,875 21,834,156 55,529 2,582,105 317,107
877,066 $ 10,889,110 $
32,392,341
11,492,649
-
12,154,270 3,349,487 1,994,687 1,074,670 901,005 1,443,695 16,871 690,638 (864,144) 138,513
5,158,883
-
-
4,726,103 60,148 20,869 183,548 89 14,712 16,695 136,719 -
169,286 $ 1,140,059 $
5,754,700
-
-
434,133 82,738 97 94,099 642 3,099 5,023,060 465 116,367 -
199,075,230
20,222,178
2,159,646
107,101,443 8,905,872 10,274,056 7,338,022 2,423,316 3,262,808 4,444,725 5,085,255 21,834,156 4,083,329 1,234,704 705,720
(751,007) $ 14,929,557
29,856,883
964,719
-
19,983,920 1,855,339 1,308,944 697,406 346,052 2,006,870 25,298 782,396 1,635,839 250,100
Taxation and Grants in Lieu (Note 13) $ 16,682,412 $ 55,808,500 $ 23,933,000 $ - $ 638,500 $ 3,777,000 $ 19,922,000 $ 120,761,412 Government Transfers (Schedule 1) 56,920 1,336,242 1,648,038 23,080 3,064,280 Other Grants (Schedule 2) 28,933 21,013 82,500 260,676 393,122 Sale of Services (Schedule 3) 2,052,864 2,455,384 2,840,820 41,945,978 5,288,789 21,950 7,978,940 62,584,725 Licenses, Permits, Fees and Penalties 3,145,849 193,649 707,875 8,076 1,248 2,494,100 1,041 6,551,838 (Schedule 4) Contributions 3,031,876 72,040 721,616 1,438 5,892 221,242 4,054,104 Investment Income 2,885,938 2,885,938 Actuarial Earnings on Debt 469,004 469,004 Development Cost Charges (Note 8) 2,026,500 455,500 2,482,000 Landfill Royalties 2,337,572 2,337,572 MFA Surplus Distribution 18,829 18,829 Contributed Tangible Capital Assets (Note 4,358 2,519,647 3,601,862 6,125,867 14) Other (Schedule 5) 1,145,956 75,383 360,411 (4,551) 698,897 2,276,096 Total Revenue 33,887,011 59,962,211 33,269,407 45,557,354 5,923,986 6,298,942 29,105,876 214,004,787
For the Year ended December 31, 2014
Note 19 – Segmented Information 2014
The Corporation of Delta  2016 Annual Report
Supplementary Information For the Years ended December 31
2015 Actual
2014 Actual
Schedule 1 - Revenue from Government Transfers Federal Transportation Grants Federal Other Grants Provincial Traffic Fine Provincial Transportation Grants Provincial Other Grants Regional Other Regional Transportation Grants
$
$
346,205 14,174 1,842,926 231,015 734,333 19,495 3,188,148
$
$
689,375 80,000 1,232,038 25,000 104,204 933,663 3,064,280
Schedule 2 - Other Grants Other Transportation Grants Other Grants
$ $
106,510 52,024 158,534
$ $
75,500 317,622 393,122
Schedule 3 - Revenue from Sale of Services Water Sewer Solid Waste Recreational Services Recoverable Services Other
26,749,730 15,538,649 5,552,515 8,234,007 6,002,816 2,733,845 $ 64,811,562
26,671,970 14,916,146 5,280,553 7,969,617 6,800,141 946,298 $ 62,584,725
$
1,222,540 265,235 2,231,755 303,829 271,153 1,575,489 1,124,669 6,994,670
$
988,488 170,936 117,168 449,221 1,725,813
$
Schedule 4 - Revenue from Licenses, Permits, Fees & Penalties Business Licenses Licenses Building Permits Soil Deposit Fees Fines Fees Penalties
$
$
1,194,013 263,533 2,027,359 507,743 242,804 1,051,112 1,265,274 6,551,838
Schedule 5 - Other Revenue Rentals Disposal of Equipment Cemetery Other
$
$
The Corporation of Delta  2016 Annual Report
$
1,383,339 49,412 168,048 675,297 2,276,096
61
62
Total Reserves (Note 14)
Total Non-Statutory Reserves
Boundary Bay Airport Improvements Capital Works Financing Fund Designated Capital (Work in Progress) Drainage & Irrigation Emergency Environment Habitat Insurance Landfill Landscaping Other Payroll Benefits & Allowances Recreation Recycling/Solid Waste Road Restoration Sewer Water
Non-Statutory Reserves
Total Statutory Reserves
Operating Capital Projects Equipment Replacement Ladner Parking Parks & Public Lands Tax Sale
Statutory Reserves - $ 2,366,289 10,954,175 256,311 506,200 129,589
$ 95,775,687 $
81,563,123
1,466,862 13,501,266 25,727,570 2,445,562 500,000 803,903 48,200 3,520,000 628,108 1,612,271 1,669,380 3,517,565 1,569,905 716,220 3,633,237 10,816,669 9,386,405
$
$
9,295,354 $
1,333,020
50,400
18,829 207,607 414,877 360,380 81,342 199,585
7,962,334
55,281 139,360 3,768 7,763,925 -
Contributions Received
$ 14,212,564 $
$
Balance, December 31, 2014
- $ (2,840,897) (112,872) -
(9,116,121)
(858,157) (500,000) (5,968,514) (115,458) (526,557) (340,000) (116,435) (614,000) (77,000)
$
- $ -
1,008 42,070 168,938 3,745 113,720 1,866
Interest Allocated
-
-
71,008 2,963,640 11,900,767 263,824 8,270,973 131,455
78,324,607
608,705 13,020,095 19,759,056 2,679,774 500,000 1,011,510 33,200 3,520,000 628,108 1,500,591 2,692,133 3,517,565 1,952,907 716,220 5,240,382 10,848,724 10,095,637
$ 23,601,667
$
Balance, December 31, 2015
(15,000) $ 330,339 $ 101,926,274
(15,000)
(15,000) -
- $ 330,339
Operating Uses
$ (2,953,769) $
$
Capital Uses
8,538,776 $ (12,069,890)
4,559,585
349,670 1,002,373 418,095 2,021,560 32,055 735,832
3,979,191
70,000 500,000 3,479,191 -
Internal Transfers/ Interest Allocated
Schedule 6 – Schedule of Reserves
The Corporation of Delta  2016 Annual Report
Schedule 7 – Statement of Financial Acivity by Fund (Unaudited) For the Year ended December 31, 2015 Budget General Water Sewer Solid Waste Total Statutory Reserves Taxation and Grants in Lieu (Note 12) $ 127,544,000 $ 126,821,652 $ 168,691 $ - $ - $ 126,990,343 Government Transfers (Schedule 1) 3,545,000 3,188,148 3,188,148 Other Grants (Schedule 2) 158,534 158,534 Sale of Services (Schedule 3) 64,208,500 16,970,668 26,749,730 15,538,649 5,552,515 64,811,562 Licenses, Permits, Fees and Penalties (Schedule 4) 5,932,500 6,982,863 11,807 6,994,670 Contributions 8,345,000 6,776,429 7,203 70,000 6,853,632 Investment Income 2,450,000 2,641,771 2,641,771 Actuarial Earnings on Debt 317,119 186,148 27,651 530,918 Development Cost Charges (Note 8) 3,760,000 386,500 88,500 475,000 Landfill Royalties 1,846,000 2,259,386 2,259,386 MFA Surplus Distribution 19,000 18,829 18,829 Contributed Tangible Capital Assets (Note 13) 11,632,000 11,407,158 1,088,237 1,272,369 13,767,764 Gain on the Disposal of Tangible Capital Assets 3,526,014 3,526,014 Other (Schedule 5) 8,277,500 1,710,148 15,665 1,725,813 237,559,500 183,165,219 28,211,816 16,997,169 5,568,180 233,942,384 Expenses General Government 27,543,000 25,130,865 25,130,865 Protective Services 63,045,000 62,068,149 62,068,149 Engineering, Public Works and Transportation 32,777,500 32,491,958 32,491,958 Water and Sewer 35,793,500 22,792,682 12,986,496 35,779,178 Environmental Health and Solid Waste 6,139,000 607,256 5,406,704 6,013,960 Community Planning and Development 5,950,500 5,397,587 5,397,587 Parks, Recreation and Culture 31,044,000 31,299,059 31,299,059 202,292,500 156,994,874 22,792,682 12,986,496 5,406,704 198,180,756 Excess of Revenues over Expenses 35,267,000 26,170,345 5,419,134 4,010,673 161,476 35,761,628 Change in Equity in Tangible Capital Assets Tangible Capital Assets Acquired (Note 13) (93,118,500) (42,205,864) (5,194,905) (4,465,163) (51,865,932) Amortization of Tangible Capital Assets (Note 13) 21,154,000 17,474,475 2,182,859 1,620,165 21,277,499 Gain on Disposal of Tangible Capital Assets (3,526,014) (3,526,014) Proceeds on Disposal of Tangible Capital Assets 7,794,945 7,794,945 Actuarial Earning on Debt (317,119) (186,148) (27,651) (530,918) Lease payment (410,416) (410,416) Debt payments (478,000) (317,698) (140,250) (19,658) (477,606) Increase in Investment in Tangible Capital Assets (72,442,500) (21,507,691) (3,338,444) (2,892,307) (27,738,442) Decrease (increase) in Reserves 33,860,500 (3,197,219) (1,693,182) (1,260,188) (6,150,589) Net increase (decrease) operating surplus (3,315,000) 1,465,435 387,508 (141,822) 161,476 1,872,597 Unappropriated Surplus, beginning of year 24,838,756 11,940,899 4,892,199 4,662,195 3,343,463 24,838,756 Unappropriated Surplus, end of year
$ 21,523,756 $ 13,406,334 $ 5,279,707 $ 4,520,373 $ 3,504,939 $ 26,711,353
The Corporation of Delta  2016 Annual Report
63
Permissive Tax Exemptions – 2015 Total Delta Taxes
Organization
Address
Ahmadiyya Muslim Jama'at Canada Inc. Augustinian Monastery of British Columbia Benediction Lutheran Church Boys and Girls Clubs of South Coast BC (Errol Wintemute) Boys and Girls Clubs of South Coast BC (Hillside) Boys and Girls Clubs of South Coast BC (Winskill) British Columbia Conference of Mennonite Brethren Churches (Cedar Park Church) British Columbia Conference of Mennonite Brethren Churches (New Hope Christian Church) British Columbia Waterfowl Society British Columbia Waterfowl Society Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church) Columbus Charities Association (Columbus Lodge) Delta Branch No. 61 of The Royal Canadian Legion Delta Chamber of Commerce Delta Christian School Society Delta Community Living Society Delta Community Living Society Delta Fire and Emergency Services
9570 River Road 3890 Arthur Drive 5575 6 Avenue 4727 Arthur Drive 11339 84 Avenue 5575 9 Avenue 5300 44 Avenue
80,390 420 14,560 21,100 12,030 920 27,790
11838 88 Avenue
16,960
5191 Robertson Road Waterlot 6897 120 Street 4965 12 Avenue 8850 118A Street 4896 Delta Street 6201 60 Avenue 4789 53 Street 3800 72 Street 3810 72 Street 4990 104 Street 4680 Clarence Taylor Crescent 1521 56 Street 4816 Delta Street 4824 Delta Street 4830 Delta Street 5425 Ladner Trunk Road 4450 Clarence Taylor Cresent 4858 Delta Street 4910 Delta Street 4914 Delta Street 4918 Delta Street 7696 112 Street 77 Ave (No Access) 9067 120 Street 4590 51 Street 4603 Evergreen Lane 4649 Evergreen Lane 9696 Trunk Road 11300 84 Avenue 6749 120 Street 4812 Georgia Street 5050 47 Avenue 5430 10 Avenue 4594 54A Street 5072 48 Avenue
31,920 3,550 7,800 15,360 9,640 5,770 8,140 49,750 17,280 6,020 1,520
Delta Gymnastics Society Delta Hospice Society Delta Hospital Auxiliary Society Delta Hospital Auxiliary Society Delta Hospital Auxiliary Society Delta Lodge #21, Independent Order of Oddfellows Delta Museum and Archives Society Delta Museum and Archives Society Delta Museum and Archives Society Delta Museum and Archives Society Delta Museum and Archives Society Delta Pentecostal Tabernacle Delta Pentecostal Tabernacle Deltassist Family and Community Services Society Dogwood Holdings Society Dogwood Holdings Society Dogwood Holdings Society East Delta United Church (St. Stephen's United Church) Evangelical Free Church of North Delta Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) Gateway Autism Foundation Kinsmen Club of Ladner Tsawwassen KinVillage Association Ladner Christian Reformed Church Ladner Community Police Station
64
34,660 16,020 6,640 9,070 8,280 8,270 6,510 5,710 2,140 2,210 4,660 17,280 70 39,220 1,810 23,490 13,620 5,570 13,310 19,670 3,700 5,050 8,470 23,140 2,600
The Corporation of Delta  2016 Annual Report
Permissive Tax Exemptions – 2015 (continued) Ladner Congregation of the United Church of Canada (Ladner United Church) Ladner Fishermen's Co-Operative Association Ladner Fishermen's Co-Operative Association Ladner Fishermen's Co-Operative Association Ladner Gospel Hall Ladner Lawn Bowling Club Ladner Regular Baptist Church of Ladner, British Columbia (Ladner Baptist Church) Lighthouse Harbour Ministries McKee Athletic Association (East Delta Hall) Navy League of Canada Nordel Fellowship Baptist Church North Delta Community Police Station North Delta Potters Guild Parish of St. Cuthbert (St. Cuthbert's Anglican Church) Reach Child and Youth Development Society (Delta Early Years Centre) Reach Child and Youth Development Society (Developmental Preschool North) Royal Heights Baptist Church Saviour Lutheran Church Society Scott Congregation of Jehovah's Witnesses Sources Community Resources Society Sources Community Resources Society (Chestnut House) South Delta Baptist Church South Delta Baptist Church South Delta Library South Delta Little House Society The Catholic Independent Schools Vancouver Archdiocese (Immaculate Conception School) The Centre for Child Development of the Lower Mainland (Lookout Preschool) The Nature Trust of British Columbia The Nature Trust of British Columbia The Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) The Roman Catholic Archdiocese of Vancouver (Immaculate Conception Church) The Roman Catholic Archdiocese of Vancouver (Sacred Heart Church & School) The Sidekick Players Club The Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) The Synod of the Diocese of New Westminster (St. David's Anglican Church) The Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) The Trustees of the Congregation of the Crossroads United Church The Tsawwassen Congregation of Jehovah's Witnesses Then India Sanmarga Ikya Sangam Educational and Cultural Society Trustees of the Congregation of Trinity Evangelical Lutheran Church Tsawwassen Independent School Society (Southpointe Academy) Tsawwassen Tennis Club Tsawwassen United Church Tunnel Town Curling Club Watershed Artworks Society
Total
The Corporation of Delta  2016 Annual Report
4960 48 Avenue 4467 Savoy Street 4473 Savoy Street 4481 Savoy Street 4979 44A Avenue 5128 47 Avenue 5624 Ladner Trunk Road 9551 Gunderson Road 10379 Ladner Trunk Road Annacis Channel 7940 118 Street 7033 / 7081 120 Street 11425 84 Avenue 11601 82 Avenue 11425 84 Avenue 10921 82 Avenue 11706 96 Avenue 4737 57 Street 11955 90 Avenue 4807 Georgia Street 4576 55B Street 1880 56 Street 1988 56 Street 1321A 56 Avenue 5061 12 Avenue
3,770 10,940 2,170 5,890 18,400 4,370 1,600 22,540 10,970 22,870 5,040 2,110 4,670 83,400 12,680 8,740
8843 119 Street
40,580
11405 84 Avenue Harlock Island Riparian Habitat Area 5545 Ladner Trunk Road 8840 119 Street 3900 Arthur Drive 1172 56 Street 1117 51A Street 1115 51A Street 4735 Arthur Drive 7655 120 Street 705 53 Street 9326 116 Street 11040 River Road 1900 56 Street 286 English Bluff Road 683 53 Street 1720 56 Street 11425 84 Avenue
21,670 1,720 1,720 4,040 9,390 16,020 16,280 5,170 15,500
1,630 250 8,160 15,340 73,600 78,050 2,250 6,170 46,040 6,890 27,490 7,300 14,330 8,130 159,200 7,860 18,950 8,800 820
1,455,600
65
Heritage Banner Design Contest 2015 Winners Congratulations to the 2015 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.
Salish Sea Luna Nanahoshi
Ours To Preserve Gary Nay
River of Life Cathey Tyler
category: Child/Youth
category: South Delta
category: North Delta
Grand Prize Winner 66
The Corporation of Delta  2016 Annual Report
Earth Day Photo Contest Grand Prize Winner This year's entries to the Earth Day Photo Contest showcased the diverse wildlife, beautiful waterways, and spectacular skies in Delta. Congratulations to the 2016 winner, Robert Sieben, for his incredible photo of a bald eagle basking in the moonlight!
Eagle Eye Robert Sieben
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.
The Corporation of Delta  2016 Annual Report
67
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