2014 annual report by Adam Reaburn

WE ARE THE ENERGETIC CITY 2014 Annual Report

Includes financial statements for the year ended December 31, 2014 City of Fort St. John, British Columbia, Canada

Section

2014 Annual Report For the fiscal year ended December 31, 2014 City of Fort St. John, British Columbia, Canada Produced by Economic Development and Finance in cooperation with all municipal departments and agencies.

Table of Contents Introductory Section Message from the Mayor

Mayor and Council

Strategic Plan

Community Profile

Community Awards

Message from the City Manager

Organizational Chart

Departmental Overviews City Manager’s Office Economic Development Office Human Resources

10 12 13

Community Services Facilities & Grounds Recreation & Leisure Services

14 16 18

Corporate Services Corporate Administration Finance Protective Services Fire Department RCMP

20 22 23 23 24 24

Integrated Services Development Services Public Works & Utilities

25 27 28

Letter of Transmittal

Financial Section Management Report

Independent Auditor’s Report

Consolidated Statement of Financial Position

Consolidated Statement of Operations

Consolidated Statement of Cash Flows

Consolidated Statement of Changes in Net Debt

Notes to Consolidated Financial Statements

Independent Auditor’s Report on Supplementary Information

Schedules

Statistical Section (unaudited) Statistical Review for the Years 2010-2014

2014 Permissive Property Tax Exemptions

Introductory Section

Message from Fort St. John Mayor

Lori Ackerman I am pleased to present this annual report for the City of Fort St. John. Fort St. John is the economic engine powering the B.C. economy. With over $68 billion in recent investment, the lowest unemployment in the province, and anticipated exponential growth, we are firing on all cylinders economically. Fort St. John is focused on being a strong, vibrant and sustainable community. In the midst of an inspiring list of major projects and growth, the city of Fort St. John remains focused on its key values and vision. Fort St. John is experiencing unprecedented growth and that is reflected in the supply of retail and other businesses. The friendly, small town feel is matched with big city amenities making it a great place to call home. Our annual events include the High on Ice Winter Fest (ice carving, ice slides, sleigh rides, pond hockey and more), a Chocolate Festival, Theatre Festival, Canada Day Parade, Moto-cross and stock car races, and Farmers Markets every weekend. Fort St. John is truly the Energetic City as our tag line suggests. The energy of our volunteers, businesses and residents are second to none and we continue to see growth in our community and participation from our residents and visitors in events that make us who we are. We have seen growth in our Arts, Culture, and Recreation. These quality of life aspects help in creating â&#x20AC;&#x153;communityâ&#x20AC;? so huge thanks goes out to those who give of themselves to volunteer since our volunteers are the heartbeat of the city.

I am grateful for the hard work of staff for using limited resources and striving each day to be innovative in their approach to making things more efficient and effective for the community. Thank you to Council for your efforts. We will continue to face challenges that we will have to turn into opportunities and it is my belief that this is possible. Most importantly, I am thankful for our residents, businesses and enterprises who work each day and call Fort St John home. Warmest regards,

Mayor Lori Ackerman

City of Fort St. John | 2014 Annual Report

Mayor & Council Mayor and Council were elected in the November 15, 2014 Local Government Election for a 4 year term. Council meetings are scheduled on the second and fourth Mondays of each month except for September and December. September and December have one meeting, scheduled on the second Monday of the month. Regularly scheduled Council meetings that fall on a statutory holiday are moved to the next day. Council has six types of meetings: • Committee of the Whole • Closed Committee of the Whole • Regular Council • Closed Council • Public meetings • Public hearings The Mayor chairs each of these meetings.

From left to right: Councillor Bruce Christensen, Councillor Dan Davies, Councillor Gord Klassen, Mayor Lori Ackerman, Councillor Larry Evans, Councillor Byron Stewart, Councillor Trevor Bolin

Introductory Section

The following is a list of committee and liaison organizations on which Council members are selected to represent the City’s interests:

Council Committees

Council Liaisons: • Seniors • Library • Youth Advisory Committee

• Emergency Planning

• Welcoming Community Committee

• Parcel Tax Review Committee

• Fort St. John Community Arts Council

• City of Fort St. John-BC Hydro Joint Planning Committee for Site C

• North Peace Cultural Society

• Tourism Fort St. John Board

• Fort St. John and District Sport Council

• Peace Valley OSB Community Advisory Committee • Mayor’s Accessibility Advisory Committee • The Peace Project Committee

• Northern Environmental Action Team • Northern Health • School District No. 60 (North Peace)

Board Appointments:

• Affordable Housing Committee

• Peace River Regional District

• Energy Literacy Committee

• City of Fort St. John/Doig River First Nations Joint Planning Committee

• Northeast BC Resource Municipalities Coalition • Resource Works Advisory Committee • BC Hydro Peace Williston Advisory Committee • Community Bridge (North Peace Community Resources Society) • Community Awards Committee

• Northern Development Initiative Northeast Regional Advisory Committee • Northern Medical Programs Trust Board and Local Committee • North Peace Airport Society • UNBC Northeast Regional Advisory Committee • UVIC-Pacific Institute for Climate Solutions Advisory Board

2015 Council Strategic Priorities NEBC Resource Municipality Coalition- Start up Subdivision service standards Recycling Proposal Downtown Revitalization plan: Complete Phase II/ Start Phase III Parks & Recreation Master Plan Neighborhood Quality Control Report

2015 Council Advocacy Priorities Site C Future School Sites Health Care Delivery Sites Hospital Education

City of Fort St. John | 2014 Annual Report

Strategic Plan Vision: Fort St. John will be a community where nature lives, businesses prosper, and families flourish.

Core Values TRANSPARENCY

RESPONSIVENESS

The City of Fort St. John will be open and honest in our activities and clearly share information with citizens. We understand that we are accountable to our community for the decisions that we make and we will demonstrate honesty and sincerity in all our dealings, upholding only the highest principles in the provision of open and transparent communications. We believe in providing a democratic and responsive form of local government that includes the careful planning of and accountability for generating income and spending public funds.

The City of Fort St. John is committed to listening carefully to the community and working together to solve problems. We recognize the responsibility we have in establishing policies that impact the lives of our citizens. We are committed to ensuring that we use all the available information we can obtain on which to base our decisions.

INNOVATION As leaders, we are prepared to take on new challenges in the pursuit of excellence. Since the quality and type of services we offer to our citizens is so important to us, we pledge to continually review how we provide municipal programs and service in order to make certain we deliver them in an efficient manner that meets the changing needs of our residents.

INTEGRITY Council and staff commit to operate professionally at all times and uphold the highest ethical standards. We are committed to excellence in our service delivery and to fulfilling our vision and goals. We will treat all our taxpayers in a fair and equitable manner and promise our decisions on the best interests of the majority serviced. We further value individual honesty in dealing with each other and will be accountable to both the public and each other for what we do and how we do it.

Guiding Principles Fort St. John will be:

A safe, healthy, active and family-friendly community.

A vibrant and diversified economy where local businesses are retained and business opportunities are expanded; citizensâ&#x20AC;&#x2122; interests are represented and promoted and efficiently through political and economic spheres; and the vitality of downtown is maintained and enhanced as a commercial and cultural destination.

A planned and sustainable community where community infrastructure is well-maintained to meet the needs of both current and future generations; the natural environment is preserved, protected and enhanced; and where municipal spending and tax policies are affordable and sustainable over time.

Introductory Section

Community Profile

Located in the heart of the majestic Peace River country, Fort St. John supports a trading area of more than 69,000. The population is dynamic, young, and energetic. Early pioneers built Fort St. John into the largest city in British Columbia’s northeast region. Since its beginning in 1794 as a trading post, Fort St. John has continuously grown with the completion of the Alaska Highway in 1942 and the discovery of high-grade oil in 1951, setting the city’s course as British Columbia’s Oil and Gas Capital. As Fort St. John continues to grow, so does our supply of retail and other businesses. Our friendly, small town feel is matched with big city amenities, creating a fantastic combination for many to call home. You will find unique shops throughout the city along with many national chains. Fort St. John is a great place to visit and play, and offers a uniquely rich concentration of cultural activities and outdoor adventures. Fort St. John offers top-notch recreation facilities and being “The Energetic City”, has hundreds of events taking place every year that entertain people of all ages and interests.

Fast Facts POPULATION approx. 23,000

LOCATION 214 km west of Grande Prairie, AB (2.5 hr drive) 478 km northeast of Prince George, BC (5 hr drive) 663 km northwest of Edmonton, AB (7 hr drive) 1,237 km northeast of Vancouver, BC (14 hr drive) 2,461 km southeast of Anchorage, Alaska (31 hr drive)

ELEVATION

695 metres/2,275 feet above sea level

ECONOMY

Oil and Gas, Forestry, Agriculture, and Tourism

CLIMATE

July average high July average low January average high January average low

22˚C/74˚F 10˚C/50˚F -11˚C/12˚F -19˚C/-3˚F

AVERAGE ANNUAL RAINFALL 330 mm/13 inches

AVERAGE ANNUAL SNOWFALL 183 cm/6 ft

City of Fort St. John | 2014 Annual Report

Community Awards & Accomplishments Award

Year

IABC Canada Silver Leaf City of Fort St. John with Urban Systems Ltd. “Let’s Talk Site C Stakeholder Communication and Engagement Multi-Audience Communication”

2013

IABC Gold Quill Award of Merit 2- City of Fort St. John with Urban Systems Ltd. “Let’s Talk Site C Stakeholder Communication and Engagement Multi-Audience Communication”

2013

Alaska Highway News & The Northerner People’s Choice Awards- Best of the Best- Best Place for Working- City of Fort St. John

2012

Alaska Highway News & The Northerner People’s Choice Awards- Best of the Best- Best Office Staff- City of Fort St. John

2012

BC Hydro PowerSmart Excellence Awards- Sustainable Communities- Finalist

2010

Winter Lights Celebrations Winner , 7500-30000 Category

2009-2010

Winter Lights Celebrations Winner , 7500-30000 Category

2004-2005

Communities in Bloom National Award , 10000-20000 Category

2004

Winter Lights Celebrations Winner , 15000-40000 Category

2003-2004

Introductory Section

Message from the City Manager

Dianne Hunter In 2014, Council, staff, and the community achieved admirable results through dedication, collaboration and community spirit. I’m pleased to present these results in our 2014 Annual Report. This past year we saw significant population growth layered on the growth of prior years to create one of the youngest communities serving the energy sector of British Columbia. We anticipate more growth in the years ahead. The provincial government has recently announced its support of BC Hydro’s Site C Dam and has indicated its support for a Liquid Natural Gas (LNG) pipeline with an announcement pending. Growth is expected to continue at a faster pace in the decades to come due to these major projects. To prepare for growth, we spent time in 2014 identifying future needs and doing long term planning. We maintained an emphasis on community objectives and consulted with our citizens throughout. The process began early in the year and gained momentum as resources were leveraged. Development of plans and implementation of strategies will continue through the next few years. Our focus is community based. We have and will continue to take the measures that ensure the community is not adversely impacted by the Projects and is better-off, where possible. We are fortunate to have a positive economic outlook. As an urban centre serving a much larger rural/urban area peppered with an oil and gas industry, we fund our services from several sources. Funding diversity recognizes our property owners are not the only users of City services. In 2014, property taxes from our residents and businesses were 33% of our total revenues. Other sources of revenue included provincial grants, return on investments, user fees and developer contributions. Our community spirit is strong. We had a wonderful turnout at city and community initiated events throughout the year; our recreation facilities were very active; and in 2014 we lent a helping hand to our

Hudson Hope neighbours as they were evacuated from their homes due to forest fire. Our staff, citizens and community groups spent long hours and at times, personal resources to assist not only the residents but also their pets and livestock. Our parks, trails and natural environment attract many visitors and are enjoyed year around. Sustainability of our environment, social fabric and economy remains at the forefront of our vision as we plan our community. And finally, I’d like to welcome all our new residents and businesses including those we added through our 2014 boundary extension process. We’re pleased to have you with us and look forward to a promising future. Warmest regards,

Dianne Hunter

City of Fort St. John | 2014 Annual Report

Organization Chart

CITIZENS OF FORT ST. JOHN

MAYOR & COUNCIL The Mayor & six City Councillors are elected for a 4 year term by the citizens of Fort St. John

CITY MANAGER

Dianne Hunter

Primary liaison between staff and Council, oversees and directs all City functions

GENERAL MANAGER OF CORPORATE SERVICES Mindy Smith

Oversees: Finance, Legislative, Corporate Administration, and Protective Services.

GENERAL MANAGER OF COMMUNITY SERVICES Wally Ferris

Oversees: Recreation, Leisure, Facilities, and Grounds.

GENERAL MANAGER OF INTEGRATED SERVICES Victor Shopland

Oversees: Planning, Engineering, Roads, and Utilities.

MANAGER OF HUMAN RESOURCES Rashid Hasan

Functions: Occupational Health & Safety, Labour Relations, Recruitment, and Training & Development.

ECONOMIC DEVELOPMENT OFFICER Moira Green

Functions: Economic Development, Corporate Communications, and Marketing.

Introductory Section

City Manager’s Office The City Manager’s Office serves Council directly and acts as the primary liaison between staff, the Mayor’s Office and City Council. The Office executes policies and decisions of Council and directs and coordinates the activities of City departments. The City Manager’s role assists Council in determining community priorities and oversees a team of staff delivering the City services that support Council’s direction.

City of Fort St. John | 2014 Annual Report

2014 Strategic Priorities

Department

Status

Economic Development Office and Function

City Manager’s Office

Complete

FSJ Regional Sustainability

City Manager’s Office

In Progress

Perimeter Service Policy

City Manager’s Office

In Progress

Fair Share

City Manager’s Office

In Progress

Site C Negotiation

City Manager’s Office

In Progress

Organizational Structure Review Transition and Implementation

Human Resources

In progress

Economic Development Officer Function

Human Resources

Complete

BCGEU/IAFF Union Negotiations

Human Resources

In Progress

HR Transition/Succession

Human Resources

In Progress

2014 Fast Facts We began the year with 3562 likes on Facebook and by December 31 we had 4919. A total of 1357 new likes 70% of our Facebook fans are women (the overall Facebook average is 46% women) In 2014 the total of Facebook posts for an average month receive approximately 170,000 views

The ‘Let’s Talk Site C’ consultation had 2554 unique views and 121 connected participants on PlaceSpeak The ‘Energize Downtown’ consultation had 1686 unique views and 76 connected participants on PlaceSpeak 129 job postings involving 165 positions 16 were new positions created

2015 Strategic Priorities

Department

NEBC Resource Municipality Coalition- Start Up

City Manager

Downtown Revitalization plan: Phase III

Economic Development

Communication Strategy

Economic Development

Economic Development Strategy

Economic Development

Community Building Partnerships (Professional Resources, Recruitment, Retention)

Economic Development

Impact Assessment

Economic Development

Community Foundation

Economic Development

Develop HR KPIs

Human Resources

Introductory Section

Economic Development The Economic Development Office facilitates business development, international investment and site location as well as land acquisitions and assembly for community needs. The Office addresses issues of community sustainability and growth including recruitment and retention, livability and heath by liaising with the development community, Northern Health, local governments and community partners. This Office also manages the marketing and communications staff within the City and provides support to departments in graphic design, marketing, and communications as required.

Responsibilities: • Promotes sustainability of commercial, industrial and agricultural land areas and development • Maintains and communicates demographic and development data • Liaises with industry and government regarding Major Projects • Promotes economic development including site selection, international investment and major project planning and procurement • Liaises with local and provincial organizations including Chambers of Commerce, and postsecondary education

• City Marketing, Communications, Brand recognition and reputation, including public relations, tactical marketing and the website

Highlights: • Creation of a communications “department” • Communications and Marketing Plan • Downtown Revitalization Phase II • Secondary Suites Mitigation Plan

City of Fort St. John | 2014 Annual Report

Human Resources The Human Resources Department provides specialized advice and assistance to internal and external customers, including City employees and the public. Human Resources staff provide support to all City department in matters relating to recruitment, labour relations, occupational health and safety, human resource programs, training and development, benefit administration, wage and salary administration and many other areas involving City employees.

Responsibilities: • Recruitment • Labour relations • Benefits administration • Wage and salary administration • Training and development • Occupational Health and Safety

Highlights • Concluded IAFF bargaining with an extension of the contract • Created and launched the Achievement Planning & Review Process (APRP) for exempt managers • Successfully recruited for new positions of three General Managers, Human Resources Manager and a Health and Safety Officer

• Created a workforce planning tool to help identify staffing needs throughout the City • Projects completed last year include: »» Revised the City’s new employee orientation program »» Improved position coding »» Reviewed position descriptions »» Exempt employees merit salary increases »» Currently finalizing an RFP for a new HR information system and payroll system

Introductory Section

Community Services The Community Services Division provides programs, services, and resources to create a community in which people of all ages and cultural backgrounds want to live, work, play and visit. This division consists of approximately 100 employees (FTE/PTE) split almost in half between Recreation/Leisure Services and Facilities/Grounds. Through community consultation and the dedication of our employees, we continue to strive for excellence!

City of Fort St. John | 2014 Annual Report

2014 Strategic Priorities

Department

Status

Sport Celebration Project

Recreation & Leisure Services

In progress

Regional Recreation Master Plan

Recreation & Leisure Services

Completed

Spray Park Revitalization

Recreation & Leisure Services

In Progress

Grounds Gap Analysis

Grounds

In Progress

Cultural Centre Facility Review

Facilities

In Progress

Corporate Facilities Master Plan

Facilities

In Progress

2014 Fast Facts Approximately 10,000 visitors were recorded at the Visitor Centre in 2014 In total, 54,475 visits were made to the North Peace Leisure Pool to attend our many swim programs 7,989 people participated in programs at the North Peace Leisure Pool Canada Cup #1 Long Track Speed Skating – 80 national and international competitors attended CKNL Trade Show is hosted at the PSC after the ice comes out every spring. 2014 saw the 43rd year. The event utilizes the entire PSC facility (140,000 sq. ft.) and features 300 + booths and typically 16,000 people from the FSJ region attend annually

Approximately 800 youth are provided the opportunity to participate in both recreational and competitive hockey in the arenas Approximately 230 students attended the Energetic Learning Campus in 2014 taking advantage of the sporting facilities in the Pomeroy Sport Centre for physical fitness and projects that could incorporate fitness, science, math and humanities as part of a project based learning model Our grounds crews don’t just sweep sidewalks in the summer they plow them in the winter too – all 39 kilometers of them

2015 Strategic Priorities

Department

Parks & Recreation Master Plan

Community Services

Cultural Centre Review

Community Services

Social Framework

Community Services

Parks planning process

Facilities & Grounds

Service level standards for parks, sports field and trails

Grounds

Corporate Sponsorships

Recreation & Leisure Services

Recreation Facilities Allocation Process

Recreation & Leisure Services

Introductory Section

Facilities and Grounds The Facilities and Grounds department continued to integrate under the Community Services division with the mandate to provide operational, technical, and logistical support to all recreation and leisure services programming and special events. The two departments include permanent and seasonal personnel and a small fleet of specialized equipment to ensure rapid and efficient delivery of services to the community at all recreation facilities, civic properties, and outdoor spaces – including parks, sports fields, cemeteries, and trails and sidewalks – year round. Both teams include highly-trained personnel with the ability to crossover to assist cooperatively with operations; facilities staff performed grounds work in Centennial Park on a regular basis and grounds staff assisted with ice out operations and pool shut down repairs.

Grounds Highlights: The “grounds” include more 260 hectares of outdoor spaces encompassing more than 20 parks and public green spaces, 17 ball fields, 2 soccer pitches, 2 cemeteries, a community forest, 19.7 kilometers of paved trails and 39 kilometers of maintained sidewalks. The highlight of the year for grounds team was the successful support and execution of the High on Ice Winter Festival, Canada Day festivities, and the Santa Claus parade, while also enhancing the level of service to the community’s outdoor spaces. The grounds team started transitioning into their new home – the old fire hall #1 where the equipment bays make a perfect headquarters for the personnel and equipment. That space is being renovated in 2015 to allow for proper staff quarters. Additional highlights for 2014 include: • Added two full-time staff – labourer and groundskeeper to the team • Enhanced fleet through capital purchases including mowing equipment and large tractor • Landscaping at new fire hall was completed utilizing in-house design and installation • Tree planting at the Rotary Skate Park and North Peace Leisure Pool

City of Fort St. John | 2014 Annual Report

Facilities Highlights For the facilities team, hosting the Canada Cup #1 National Long Track Speed skating event in November, at the Pomeroy Sport Centre (PSC), was a turning point in the growth and development of the department. It was the most important speed skating event held at the PSC up until that point. The event was also supported by local volunteers from Elks Speed Skating Club. City staff and volunteers worked in coordination to produce an event that elevated the status of the PSC in the speed skating world. All staff involved in the event gained valuable experience that helped ensure the world class facility is prepped and ready for future, larger events. Additional highlights for 2014 include: • Enhanced internal level of service with the hiring of two Civic Properties technicians • Significant level of high quality in-house work performed at annual pool shutdown • Supported MMA and Pro Rodeo at the North Peace Arena • Provided support to forest fire evacuees from Hudson’s Hope who were housed at the North Peace Arena Capital projects included the successful demolition of two facilities, the Business Resource Centre, and the Visitor information Centre, major refrigeration plant upgrades at the North Peace Arena and the Fort St. John Curling Club, and the installation of bleacher heaters at the North Peace Arena and boilers at the North Peace Leisure Pool.

Cemeteries The City of Fort St. John owns and operates two cemeteries located within city limits: the Fort St. John Cemetery and Woodlawn Cemetery. The Fort St. John Cemetery is divided into two sections: the Protestant section which consists of over 900 grave sites as well as a columbarium, and the Catholic section which consists of upwards of 450 grave sites. While there are currently no plots available for purchase, there were 15 interments in 2014, and 3 purchases of reserves in the columbarium. The Woodlawn Cemetery is a newer development with full burial plots, cremation plots, and columbarium plots available for purchase among a total of 1600 grave sites. In 2014 at the Woodlawn Cemetery, there were 36 interments and 38 plots purchased for the purposes of reserve. In 2014, the City of Fort St. John completed the capital project of installing new fencing surrounding the Fort St. John Cemetery.

Introductory Section

Recreation and Leisure The City of Fort St. John Recreation and Leisure Services department is committed to providing opportunities that enhance the quality of life for all citizens of our community. The team consists of recreation programmers, lifeguards and instructors, customer service representatives, recreation attendants, and senior staff who facilitate, or host a multitude of programs which encourage healthy, active lifestyles for all ages. Fort St. John features an amazing campus of facilities including the amazing Pomeroy Sport Centre, Kids Field House, North Peace Arena, North Peace Leisure Pool, Rotary Skate Park,

Surerus Fields, and many other parks, playgrounds, and trail systems. Year round activities include organized and casual sport, youth engagement, cultural programs, and civic festivals. Department staff further liaises with many local organizations in an effort to support and promote tourism, beautification, the arts, healthy living, immigration partnerships, accessibility, and other community activities. The energetic spirit runs deep in this department and the pride is evident in the nature of programs, projects, and community special events hosted by our team!

City of Fort St. John | 2014 Annual Report

Highlights The City of Fort St. John was selected to help kickoff the count down for the 2015 Canada Winter Games in Prince George and was the official Northeast community to host the “Illuminate the North” Torch Relay Celebration. In addition, the Recreation Department organized our annual “High on Ice” Winter Festival, Community “One Stop”, the Community Awards - featuring “Denny Morrison’s Homecoming”, Northern Communities Local Government Association (NCLGA) Conference, Canada Day Celebrations, “Fall Harvest Taste of the Town”, Halloween Skate, “Walk to Newfoundland” Walking Challenge, and the Santa Claus Parade.

North Peace Leisure Pool (NPLP) Programming at the NPLP includes opportunities for patrons of all ages to participate in various aquatic fitness and safety activities. In 2014, staff offered nine sessions of public Red Cross swimming lessons for a total of 7,989 participants. Other programming included Babysitting Courses, Bronze Medallion and Cross, National Lifeguard Certification (NLS), Water Safety Instructor Courses, Yoga, and Special Events such as Tween/Teen Nights, Family Day and Easter Egg Swims. The NPLP is home to the Inconnu and Stingrays swim clubs and both host annual swim meets.

Visitor Centre (VC) Visitor Information Services are now provided at the PSC and supported by Customer Services Staff including additional summer students as necessary. Visitor Services include the promotion of local tourism products and services which generate increased tourism revenue in the community. VC Staff receive Certified Tourism/Visitor Info Counsellor and World Host training and duties typically include travel enquiries, retail sales of branded merchandise, tracking and reporting visitor statistics, and distribution of local Visitor Guides. The Centre is a member of the Visitor Services Network (Destination BC) and through an annual Operating Agreement receives a contribution of approximately $12,500.

Pomeroy Sport Centre (PSC) The PSC takes the development of Canada’s future generation of Olympians to the next level with a full length (400 M) long track speed-skating oval on the second floor of this building. Our local “Elks Speed Skating Club” and this City facility were identified as the official back-up speed skating venue for the 2015 Canada Winter Games and in November of 2014, hosted the Canada Cup # 1 as a test venue and qualifier for these games.

Introductory Section

Corporate Services The Corporate Services Division is responsible for the strategic direction of the City and stewardship and direction of the Cityâ&#x20AC;&#x2122;s finances, information systems, corporate administration and business licensing. Overseeing protective services, the Division is responsible for fire and emergency services, bylaw enforcement and is the principal contact with the RCMP.

City of Fort St. John | 2014 Annual Report

2014 Strategic Priorities

Department

Status

Boundary Extension

Legislative & Administration Services

Complete

Grant in aid and Permissive Tax Report

Legislative & Administration Services

Complete

Action Tracking and Electronic Filing

Legislative & Administration Services

In progress

Purchasing Policy review

Finance

Complete

Online Payment Options

Finance

In progress

Long Term Financial Plan

Finance

Deferred to 2016

Asset Management Plan

Finance

Complete

Fire Hall Completion

Protective Services

Complete

Bylaw Ticketing

Protective Services

In progress

Animal Control Bylaw Update

Protective Services

In progress

Traffic Control Bylaw Update

Protective Services

In progress

Business Licence Bylaw Update

Protective Services

Deferred

Regional Fire Services Agreement & Mutual Aid

Fire Department

In progress

Auxiliary Program (Paid on Call Firefighter)

Fire Department

In progress

Capital Needs Assessment

Fire Department

In progress

Building Security Review upgrades

RCMP

In progress

Livescan Fee for Service

RCMP

In progress

Bylaw enforcement Role with RCMP

RCMP

Complete

2014 Fast Facts The City issued 1790 Business Licenses Bylaw Officers processed 1120 CityWorks files 160 dogs were impounded by Animal Control and 148 dogs were adopted 1175 dog licenses were issued 2354 traffic bylaw citations issued - Metered parking represented 1414

86 properties issued enforcement notices under the Unsightly Premises Bylaw 360 False Alarm notices/fines issued Fire Department: Total Incidents: 1110. Total Emergency Responses: 812. An increase of 4% over 2013

2015 Strategic Priorities

Department

Fire Protection Agreement

Protective Services

Council Committees

Legislative & Administration Services

Boundary Extension

Legislative & Administration Services

Long Term Financial Plan

Finance

Bylaw Enforcement

Protective Services

Introductory Section

Corporate Administration Corporate Administration is the community’s link to City Council. The department supports and manages the Council meeting process, develops and maintains City bylaws, maintains and protects corporate records, considers and facilitates access to corporate information and deals with related privacy issues. The department also manages civic elections, Board of Variance and Council Committees.

Responsibilities: • Maintains the official records of the municipality • Commissioner of Oaths – Authorized signatory for the City • Provides administrative support to Council and various Departments • Responsible for land sales • Processes Freedom of Information requests and provides access to information • Legal

Highlights • City’s Boundary Extension received Order in Council on September 5, 2014. This was the first boundary extension since the incorporation of the OSB Plant property in 2001.

• Local Government Election was held on November 15, 2014 with a 15% voter turnout which is the second lowest turnout for a general election since statistics started being compiled in 1993. • Records retention was identified as the highest priority for the organization. A Records Management Coordinator was hired and compilation and purging of existing paper records has commenced.

City of Fort St. John | 2014 Annual Report

Finance

Protective Services

The Finance Department manages the financial and information technology needs of the City.

The department is managed by a Director and employs a Bylaw Enforcement Supervisor and two Enforcement Officers. They are responsible for community safety initiatives, regulatory enforcement and public education of City Bylaw enactments.

Responsibilities: • Internal and external financial planning and reporting • Financial transaction processing of revenues and expenditures • Management and investment of municipal funds • Corporate risk management and internal control • Billing and collection of property taxes and utility fees

Highlights • Prepared the draft 2015-2019 Financial Plan for Council’s consideration • Researched and identified solution to streamline parking ticket transactions • Through the development of sound financial policies and practices, approved by Council, the City is in the best net debt position in the past five years

Responsibilities: • Animal Control and Licensing • General Bylaw enforcement of traffic, unsightly premises, noise control and other related municipal regulatory requirements • Business Licensing • Public education The Director of Protective Services also provides leadership and strategic direction for: • The Fort St. John Fire Department • Royal Canadian Mounted Police • Municipal Emergency Plan

Highlights • Bylaw staff provided training for 25 RCMP members with respect to animal control and related bylaw issues • The Animal Control and Licensing Bylaw was updated and prepared for Council consideration • Animal Control Officers provided training for Canada Post employees • Protective Services hosted a training session for Bylaw Officers with respect to Officer Safety and Dog Handling • The City facilitated the evacuation of the entire community (1,000 +) of Hudson’s Hope during the 2014 summer wildfire season

Introductory Section

Fire Department

RCMP

Fort St. John Fire & Rescue provides services that meets the goals of preserving life, property and the environment in City of Fort St. John. Our commitment to maintaining a state of readiness providing a progressive, stable and reliable service with the highest possible standard of Fire, Medical and Life Safety for the City and Region.

The City Fort St. John contracts with the Royal Canadian Mounted Police to provide policing services to the community. The City shares policing services with the Province to provide seamless protection to the urban center and the surrounding rural/urban electoral districts as a Post detachment.

The role of the Department has expanded over the years to ensure we meet the growing needs of our Community. We not only respond to fires, but to many other types of rescue and emergency situations, along with medical emergencies and hazardous materials and other industrial based incidents.

Highlights • In 2014 the Fort St. John Fire Rescue opened the new 20,000 square foot, post disaster designed Station 1. This building; with its four bay drivethrough apparatus floor, four story multi use training tower and dispatch facility, houses all the functions of the department.

Responsibilities: • Person Crime • Property Crime • Organized Crime – Illegal Substances • Traffic Infractions

Highlights • Hired a new OIC

City of Fort St. John | 2014 Annual Report

Integrated Services Integrated Services Division consists of two departments - Development Services, and Public Works & Utilities. Integrated Services also manages solid waste collection, transit and handyDART services, and most major construction projects within the city.

Introductory Section

2014 Strategic Priorities

Department

Status

Curbside Recycling review

Planning and Engineering

Complete

Fort Hotel Site

Planning and Engineering

In progress

Passive House

Planning and Engineering

Complete

Future School Sites

Planning and Engineering

In progress

Liquid Waste Management

Capital Projects

Complete

Effluent Reuse

Capital Projects

Deferred

Long Term Plan Capital Inventory

Capital Projects

Complete

2014 Water Main Looping Project

Capital Projects

Complete

2014 Fast Facts Total number of dwellings permitted: 531 permits Increase over 2013 from 339 permits Total construction value: $154,983,081 - Increase over 2013 from $135,654,000 556 Development permits were issued 2082 Formal Building inspections were completed 95 Single Family homes were approved, 71 duplexes and 22 Multifamily units

Recycled 420,000 liters of backwash effluent water from the water treatment plant. Water is used in city street sweepers, flush trucks and for watering planters and flower baskets 3,446,981 cubic meters of potable water was produced. Conservation measures have reduced total consumption of water even though the population has increased 15,000 meters of sanitary sewer mains were flushed

Public Works & Utilities responded to a total of 3,575 service requests from city residents

2015 Strategic Priorities

Department

Subdivision Service Standards

Development Services

Recycling Proposal

Public Works & Utilities

Neighborhood Quality Control

Development Services

Transportation Plan

Integrated Services

Civic Land Inventory Terms of Reference

Development Services

Long Term Capital Plan Terms of Reference

Integrated Services

City of Fort St. John | 2014 Annual Report

Development Services Development Services Department includes Engineering, Planning, Building, and GIS staff to oversee the permitting and approvals related to land use and development within the City as well as the review and inspection of new developments and construction projects. Staff provide front line customer service to residents and developers and work with other city departments in the delivery of this service.

Planning Planning provides service for development related applications. Staff in this group provide professional planning services to facilitate all municipal approval processes from the conceptual stage to Council consideration. This can include environmental, economic, social and cultural issues from a community and corporate perspective. The division also manages land use bylaws and policies, related research, as public engagement and communication related to land use.

Engineering The Engineering division is responsible for the cityâ&#x20AC;&#x2122;s infrastructure, including planning, design, review and inspection of city infrastructure and capital construction projects. Areas of responsibilities include transportation & traffic, water, sewer, storm water, roads & sidewalks, street lights, traffic signals, solid waste planning and projects. Engineering staff are also responsible for liaising with provincial and federal ministries on any municipal development matters.

Building Inspection The Building Inspection division is responsible for ensuring local projects are in compliance with the BC Building Code and assisting developers to achieve compliance with City bylaws. Building Inspection staff provide building permit review & inspection services.

GIS The Geographic Information System (GIS) is a system designed to capture, store, manipulate, analyze, manage, and present spatial or geographical data. The GIS division provides mapping services and data for all city departments and the public. This includes mapping for the water, sewer and storm utilities, parks, trail networks, air photo, land contours and many other systems so that people can visualize, analyze, and interpret this data. Responsible for data integrity, GIS also handles the assignment or change of civic addressing for the general public, analyze data to provide information on issues, manages utility and land use data, and is currently engaged in the ongoing electronic upgrades to launch online processing and information retrieval for the community.

Introductory Section

Highlights • Downtown Revitalization Project: Community consultation took place through 2014 to revitalize the downtown core. Planning is now taking place in 2015. • Secondary Suites Project – Including the development of an Administrative Procedure and a public communication campaign. • Subdivision and Development Servicing Bylaw review began in 2014 and will be complete with recommended bylaw changes in 2015. • Transportation Master Plan (Engineering & Planning) project began in 2014 with community consultation on transportation issues in the city. The Plan will be completed in 2015. • A $6 million storm sewer line project was completed over the summer to install 8 foot in diameter pipes to alleviate flooding in the southeast. • GIS implemented software to manage the development permit application and approval process more efficiently. • Updated the housing type data and land use inventory.

Public Works & Utilities The Public Works & Utilities division provides a range of services in the areas of water, sewer and roads. This includes operation, maintenance and repair of the road network, storm water system, and the water and sewer utilities. Utilities staff also assist the engineering department in the design and construction of water, sewer and drainage construction projects.

Roads The Roads division is responsible for providing the following services on city roads: Snow Removal, Dust Control, Line Painting, Crack Sealing/Pothole Patching, Street Sweeping, Road Overlays, Traffic Signals, Street Lights, Drainage, Solid Waste contract management and Fleet Management.

Highlights • Purchased an asphalt recycler and asphalt hot box to improve the level of service on pothole patching and road repairs. This has resulted in a more efficient and longer lasting repair by recycling the old asphalt and producing a hot mix asphalt product. • Implemented a program to recycle the winter aggregate recovered from city streets. With the purchase of an aggregate screener in 2014, 1400 tonnes of winter aggregate were reclaimed. The recycled aggregate was used to supplement the inventory requirement for the 2014/2015 winter season.

City of Fort St. John | 2014 Annual Report

• Installed 3 pedestrian activated traffic signals at school crosswalks. • Increased the asphalt overlay budget from one million to two million dollars allowing for 25 city blocks to be resurfaced with new asphalt.

Sewer The Utilities division is also responsible for operating and maintaining the wastewater collection system, three lift stations, two wastewater treatment systems and ensuring that all federal and provincial regulations are met for the discharge of the treated effluent.

Highlights • Completed a project at the South Sewage Lagoons which included desludging of two fully aerated cells and the installation of new fine air diffusion equipment.

Water The Utilities division is responsible for producing safe drinking water and distributing it throughout the city. The division operates and maintains the water treatment and pumping facilities, two reservoirs, the distribution system which includes the water mains, valves services and fire hydrants and also two rural water dispensing stations.

Highlights • Installed new SCADA software and new security cameras to improve monitoring capabilities at all remote utilities sites. • Installed 21 new fire hydrants and 3 water main extensions as part of the 2014 water main looping program.

• Installed Variable Frequency Drives on the pumps at the South Sewage Lift Station to improve the energy efficiency and extend the life span of the pumps. • A micro-hydro project began in 2014 to generate power from discharged effluent. The project will complete in 2015 and will generate enough electricity to power approximately 80 homes.

Annual Water Flow Volumes/Population 24,000

4,500,000

22,000 20,000

3,500,000

18,000 3,000,000 16,000 2,500,000

14,000

2,000,000

12,000

1,500,000

10,000 2005

2006

2007

2008

2009

Flow (M³)

2010

2011

Population

2012

2013

2014

Population

Treated Flow Volumes M3

4,000,000

Introductory Section

City of Fort St. John | 2014 Annual Report

Index to Financial Section Consolidated Financial Statements Management Report

Independent Auditorâ&#x20AC;&#x2122;s Report

Consolidated Statement of Financial Position

Consolidated Statement of Operations

Consolidated Statement of Cash Flows

Consolidated Statement of Changes in Net Debt

Notes to Consolidated Financial Statements

Independent Auditorâ&#x20AC;&#x2122;s Report on Supplementary Information

Schedules Schedule of General Fund Operations Schedule of Capital Fund Operations Schedule of Reserve Fund Operations Schedule of Cemetery Fund Operations

58 59 60 61

Financial Section

City of Fort St. John | 2014 Annual Report

Financial Section

City of Fort St. John | 2014 Annual Report

City of Fort St. John Consolidated Statement of Operations Year Ended December 31, 2014

2014

2013

Budget

Actual

(Unaudited)

Revenue Net municipal property taxes (Note 13)

(restated)

$ 26,397,172

$ 26,301,415

$ 24,419,977

Grants in lieu of taxes

424,238

387,023

397,519

Services provided to other governments

729,668

858,027

1,068,982

Sale of services

9,384,913

10,857,136

9,116,720

Other revenue from own sources

4,446,927

5,741,017

5,347,394

Government transfers (Note 14)

24,902,218

24,288,294

22,685,431

Return on investment

111,400

733,102

536,748

Actuarial adjustments

422,257

347,452

415,000

8,936,128

8,075,707

535,124

84,804

66,811,536

79,059,523

72,080,734

6,378,949

7,268,406

5,413,335

Protective services

13,032,448

12,889,743

12,196,678

Transportation

12,296,178

12,811,677

13,086,535

784,517

818,016

836,731

Environmental development

1,930,730

1,463,244

1,735,372

Recreation and cultural

7,828,205

7,147,130

6,663,692

Water utility services

4,087,052

4,288,986

3,932,494

Sewer utility services

3,074,105

3,528,977

2,620,819

49,412,184

50,216,179

46,485,656

17,399,352

28,843,344

25,595,078

315,027,232

289,432,154

$ 332,426,584

$ 343,870,576

$ 315,027,232

Developer contributions Gain on disposal of tangible capital assets

Expenses General government services

Public health and welfare

Annual Surplus Accumulated Surplus, beginning of year (Note 18) Accumulated Surplus, end of year (Note 18)

See accompanying notes to consolidated financial statements

Financial Section

City of Fort St. John Consolidated Statement of Cash Flows Year Ended December 31, 2014

2014 OPERATING TRANSACTIONS: Annual surplus Non-cash and other items: Amortization of tangible capital assets Actuarial adjustment on long term debt Developer contributions - contributed tangible capital assets

2013 (Restated)

$ 28,843,344 $ 25,595,078 8,781,269

8,333,091

(422,257)

(347,452)

(8,691,776)

(7,913,957)

Capital asset reclassification

(272,585)

(Gain) loss on disposal of tangible capital assets

(135,611)

911,030

Changes in non-cash working capital components: Receivables - decrease (increase) Inventories of supplies - decrease (increase) Prepaid expenses - (increase) Tax sale properties - decrease Land held for resale - decrease Payables and accruals - (decrease) increase Accrued interest payable - (decrease) increase Deferred revenue - increase Employee benefits and other liabilities - increase

CAPITAL TRANSACTIONS: Proceeds on disposal of tangible capital assets Purchase of tangible capital assets

28,102,384

26,577,790

1,212,044

(1,439,776)

86,068

(2,394,964)

(127,356)

(1,605)

7,558

6,455

308,706

(935,082) (4,009)

1,352,696 56,155

1,059,341

797,611

12,600

13,900

29,722,254

24,968,262

537,527

92,804

(20,537,557) (24,628,662) (20,000,030) (24,535,858)

FINANCING TRANSACTIONS: Long term debt borrowing proceeds Long term debt principal repayment

Increase in cash and equivalents Cash and equivalents, beginning of year Cash and equivalents, end of year

See accompanying notes to consolidated financial statements

465,088

5,500,000

(1,629,529)

(1,444,829)

(1,164,441)

4,055,171

8,557,783

4,487,575

35,447,226

30,959,651

$ 44,005,009 $ 35,447,226

City of Fort St. John | 2014 Annual Report

City of Fort St. John Consolidated Statement of Changes in Net Debt Year Ended December 31, 2014

2014

Annual surplus Acquisition of tangible capital assets Amortization of tangible capital assets

2013

Budget

2014

Actual

(Unaudited)

Actual

(restated)

$ 17,399,352

$ 28,843,344

$ 25,595,078

(31,405,000)

(29,501,918)

(32,542,619)

8,665,446

8,781,269

8,333,091

(Gain) loss on disposal of tangible capital assets

(135,611)

911,030

Proceeds on disposal of tangible capital assets

537,527

92,804

8,524,611

2,389,384

(5,340,202) Acquisition of inventories of supplies

Consumption of inventories of supplies

86,068

Acquisition of prepaid expenses

(473,210)

(345,854)

Use of prepaid expenses

345,854

344,249

(41,288)

Change in Net Debt Net Debt, beginning of year Net Debt, end of year

See accompanying notes to consolidated financial statements

(5,340,202)

8,483,323

(11,950,904)

$ (17,291,106) $

(2,394,964) -

(2,396,569) (7,185) (11,943,719)

(3,467,581) $ (11,950,904)

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

General The City of Fort St. John (the "city") was incorporated as a Municipality in 1981 under the Municipal Act (Local Government Act), a Statute of the province of British Columbia. The city's principal activities include the provision of local government services to the residents of the incorporated area. These services include general government, protective, transportation, public health and welfare, environmental development, recreation and culture, and water and sewer utilities. 1.

Significant Accounting Policies The consolidated financial statements of the City of Fort St. John are the representations of management and have been prepared in accordance with Canadian public sector accounting standards as prescribed by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants. a.

Basis of presentation The consolidated financial statements reflect a combination of the city's General Fund, Capital Fund, Reserve Fund and Cemetery Fund. These funds are used as follows: General Fund - This fund accounts for general, water, and sewer utility operating activities and administration functions of the City. They are used to record the operating costs of the services provided by the City. Capital Fund - This fund is used to record the acquisition costs of tangible capital assets and any related debt outstanding. Reserve Fund - Under the Community Charter of British Columbia, and in addition to statutory restrictions, City Council may, by by-law, establish reserve funds for specified purposes. Money in a reserve fund and interest earned thereon, must be expended only for the purpose for which the fund was established. If the amount in a reserve fund is greater than required for the purposes for which it was established, City Council may transfer all or part of the amount to another reserve fund. Cemetery Fund - This fund accounts for assets held for perpetual care of City operated cemeteries.

Basis of accounting The City follows the accrual method of accounting for revenues and expenses. Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues, and expenditures are recognized in the period the goods and services are acquired and a liability is incurred or transfers are due.

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Significant Accounting Policies continued c.

Government transfers Government transfers are recognized in the financial statements as revenues in the period the transfers are authorized and any eligibility criteria have been met, except when and to the extent that the transfer gives rise to an obligation that meets the definition of a liability for the recipient government. Transfers received which meet the definition of a liability are included in deferred revenue.

Use of estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates include assumptions used in estimating historical cost and useful lives of tangible capital assets. Actual results could differ from these estimates.

Financial instruments The City's financial instruments consist of cash and cash equivalents, receivables, Municipal Finance Authority debit reserve deposits, payables and accruals, accrued interest payable, Municipal Finance Authority debt reserve and long term debt. Unless otherwise noted, it is management's opinion that the City is not exposed to significant interest, currency or credit risks arising from these financial instruments. The fair value of these financial instruments approximate their carrying values, unless otherwise noted.

Employee future benefits Sick leave and other retirement benefits are available to the City's employees. The costs of these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. The obligations under these benefit plans are accrued based on projected benefits as the employees render services necesary to earn the future benefits.

Cash and cash equivalents Cash equivalents include short term investments with a term to maturity of 90 days or less from the date of acquisition.

Prepaid expenses Prepaid expenses consist mainly of unexpired insurance premiums and deposits which are amortized over the term of the respective policies or as they are used.

Non-Financial Assets Tangible capital assets and other non-financial assets are accounted for as assets by the City because they can be used to provide government services in future periods. These assets do not normally provide resources to discharge the liabilities of the City unless they are sold. 8

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Significant Accounting Policies continued j.

Deferred revenue User fees and charges Certain user charges and fees are collected for which the related services have yet to be performed. Revenue is recognized in the period when the related expenses are incurred or the services performed. Deferred Development Cost Charges (DCC) The City collects development cost charges (DCC) to pay for a proportionate share of infrastructure related to new growth. In accordance with the Local Government Act, these funds must be deposited into a separate reserve fund. These funds are treated as deferred revenue until such time as the revenue can be recognized. Sponsorships and leases The City received sponsorship and lease revenue. These revenues are recognized over the term of the agreements. The terms of the agreements range from two to thirty years.

Tangible capital assets Tangible capital assets are recorded at cost, which includes all charges directly attributable to placing the asset in its intended location and condition of use. Interest on debt during the construction period of a capital project is not capitalized. Contributed tangible capital assets are recorded at fair value at the time of donation, with a corresponding amount recorded as revenue. The cost, less residual value, of the tangible capital assets, excluding land, are amortized on a straight line basis over their estimated lives as follows:

Land improvements Buildings Machinery and equipment Infrastructure General Water Sewer

Useful life - years 80 20-50 5-20 30-80 15-80 10-80

A full year of amortization is claimed in the year of acquisition, providing the asset is in use, and no amortization is claimed in the year of disposal.

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Significant Accounting Policies continued l. Inventories of supplies Inventories of supplies include gravel piles and raw gravel material. These inventories held for consumption are recorded at the lower of cost and replacement cost and are measured using Average Weighted Cost. m.

Land held for resale Properties available for sale include real estate properties which are ready and available to be sold and for which there is a market. They are valued at the lower of cost or expected net realizable value.

Budget presentation The budget approved in January 2014 is presented in the financial statements, any subsequent amendments have not been included.

Appropriated surplus Certain amounts, as approved by City Council, are set aside in reserves for future operating and capital expenditures. Transfers to and/or from these reserves are shown as interfund transfers in the various fund operation schedules.

Segment disclosure A segment is defined as a distinguishable activity or group of activities of a government for which it is appropriate to separately report financial information to achieve the objectives of the standard. The City has presented segmented financial information in Note 19 of the consolidated financial statements.

Future accounting changes PS 3260 - Liability for contaminated sites This section establishes the recognition, measurement and disclosure requirements for reporting liabilities assocated with remediation of contaminated sites. The section does not deal with tangible capital asset retirement obligations, liabilities associated with the disposal or sale of a tangible capital asset and acquisition/betterment costs for tangible capital assets that are less than the future economic benefits. This section applies to fiscal years beginning on or after April 1, 2014 with early adoption permitted. PS 3450 - Financial instruments This section establishes standards for recognizing and measuring financial assets, financial liabilities and non-financial derivatives. This section applies to fiscal years beginning on or after April 1, 2016, with eary adoption permitted. 10

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Cash and equivalents 2014

Cash and bank

TD Bank Savings Credit Union Savings

2013

342,437 $ 20,253,135 36,642,698

8,214,694

7,019,874

6,979,397

$ 44,005,009 $ 35,447,226 Cash and equivalents includes $2,513,143 set aside for development cost charges, $791,184 set aside for statutory reserves in the reserve fund and $35,147 set aside for reserves in the capital fund, $40,043,188 for appropriated surplus in the general fund, and $246,743 for accumulated surplus in the cemetery fund. 3.

Receivables 2014

Trade and other receivables Due from Federal Government Due from Provincial and Regional Governments General Property taxes receivable Utilities receivables Due from developers

2013

661,395 $ 2,048,454 1,377,427

1,023,335

753,702

877,372

2,647,152

2,834,756

697,383

565,186

57,650

$ 6,194,709 $ 7,406,753

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Municipal Finance Authority Debt Reserve Deposits and Demand Notes

The City issues its debt instruments through the Municipal Finance Authority (MFA). As a condition of these borrowings, a portion of the debenture proceeds are withheld by the MFA as a debt reserve fund. The City also executes demand notes in conjunction with each debenture whereby the City may be required to loan certain amounts to the MFA. The details of the cash deposits and demand notes are as follows: Cash Deposits $

Demand Notes

2014

2013

315,821 $

637,823 $

953,644 $

930,063

Water Fund Operations

101,773

190,231

292,004

289,137

Sewer Fund Operations

204,909

605,604

810,513

804,742

1,433,658 $

2,056,161 $

General Fund Operations

$ 5.

2,023,942

Tax Sale Properties

Opening Balance Property acquired for taxes subject to redemption 6.

622,503 $

17,063 $

Additions

Transfers and Redemptions

24,035 $

(31,593) $

Total

2014

2013

9,505 $

17,063

Payables and Accruals 2014

Trade accounts and accruals Federal government Other government agencies General Payroll and benefits Deposits

2013

$ 1,454,586 $ 1,244,721 625,547

876,124

4,806,103

7,073,305

450,879

951,872

6,409,628

4,535,803

$ 13,746,743 $ 14,681,825 7.

Line of credit

Lines of credit include a demand operating facility with the TD Canada Trust of up to $ 10,000,000 which was undrawn at December 31, 2014 (2013 - $ NIL). This facility bears interest at prime rate minus 0.75%. 12

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Deferred Revenue 2014 $

Pomeroy Sports Centre - Sponsorships

226,198 $

2013 341,433

Pomeroy Sports Centre - School district #60 Lease

1,181,893

1,228,547

Development Cost Charges (DCC)

2,513,143

1,314,259

288,745

266,399

Other $ 9.

4,209,979 $

3,150,638

Long Term Debt

The City obtains debt instruments through the Municipal Finance Authority of British Columbia (MFA) pursuant to security issuing bylaws under authority of the Community Charter to finance certain expenditures. Gross amount of the debt less repayments and actuarial adjustments to date are as follows: Gross debt

Repayments and actuarial Net debt 2014 Net debt 2013 adjustments

$ 24,734,901 $

General Fund Operations

4,543,578 $ 20,191,323 $ 20,473,746

Water Fund Operations

5,900,000

2,990,400

2,909,600

3,226,132

Sewer Fund Operations

16,375,000

4,273,564

12,101,436

13,089,179

$ 47,009,901 $ 11,807,542 $ 35,202,359 $ 36,789,057

Current borrowing includes: MFA

Issue Date

Term (yrs)

Issue 66

Nov 05, 1997

Issue 71

Oct 07, 1999

Issue 81

Apr 22, 2004

Issue 85

Maturity

Interest Rate

Refinancing Date *

Nov 05, 2017

4.82%

n/a

Jun 04, 2019

2.10%

n/a

Apr 22, 2024

2.40%

Apr 22, 2019

Oct 25, 2004

Dec 02, 2024

2.00%

Dec 02, 2019

Issue 92

Apr 06, 2005

Apr 06, 2015

4.55%

n/a

Issue 97

Apr 19, 2006

Apr 19, 2026

4.66%

Apr 19, 2016

Issue 101

Apr 11, 2007

Apr 11, 2027

4.52%

Oct 11, 2017

Issue 102

Nov 02, 2007

Dec 01, 2037

4.82%

Dec 01, 2017

Issue 103

Apr 23, 2008

Apr 23, 2038

4.65%

Apr 23, 2018

Issue 105

Apr 21, 2009

Jun 03, 2029

4.90%

Jun 03, 2019

Issue 110

Apr 08, 2010

Apr 08, 2030

4.50%

Apr 08, 2020

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

Long Term Debt continued Current borrowing includes: continued

MFA

Issue Date

Term (yrs)

Maturity

Interest Rate

Refinancing Date *

Issue 117

Oct 12, 2011

Oct 16, 2016

2.15%

n/a

Issue 118

Apr 11, 2012

Apr 11, 2032

3.40%

Apr 11, 2022

Issue 126

Sep 26, 2013

Sep 26, 2033

3.85%

Sep 26, 2023

Issue 130

Oct 14, 2014

Oct 14, 1934

3.00%

Oct 14, 2024

*On the Refinancing Date the City has the option to retire the debt early or refinance the borrowing at a new interest rate.

Repayments on net outstanding debt over the next five years and thereafter are as follows: 2015

2,152,743

2016

2,200,300

2017

1,842,655

2018

1,679,407

2019

1,748,137 25,579,117

2020 and thereafter $

35,202,359

10. Employee future benefit obligations The City provides sick leave benefits to active employees and those who retire from the City. Non vested benefits represent the actuarially determined value of the City's liability for future employee benefits which the City is not contractually obligated to pay upon retirement to an employee, but is instead conditional on future employment.

2014

2013 (restated)

Accrued benefit obligation: Balance, beginning of year

Non-pension expense Expected benefit payments $

194,900 $

181,000

28,300

29,400

(15,700)

(15,500)

207,500 $

194,900

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

10. Employee future benefit obligations continued The accrued benefit obligations and the net periodic benefit cost were estimated by actuarial valuation as of December 31, 2014. The significant actuarial assumptions adopted in measuring the City's accrued benefit obligations are as follows: 2014

2013

Discount rates

3.05%

3.52%

Expected future inflation rates

1.25%

1.25% - 3.35%

Expected wage and salary increases Expected average remaining service lifetime Pension

The City of Fort St. John and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed pension plan. The board of trustees, representing plan members and employers, is responsible for overseeing the management of the Plan, including investment of the assets and administration of benefits. The Plan is a multiemployer contributory pension plan. Basic pension benefits provided are based on a formula. The Plan has about 182,000 active members and approximately 75,000 retired members. Active members include approximately 36,000 contributors from local government. The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding deficit for basic pension benefits. The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expenses 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 City of Fort St. John paid $1,225,728 (2013 - $1,081,738) for employer contributions to the Plan in fiscal 2014.

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014 11. Tangible Capital Assets Land Improvements

Land Cost Balance, beginning of year

$ 12,345,806 $

Work in Progress

2014

2013

13,207,845 $ 84,398,608 $ 15,697,950 $ 188,329,874 $ 53,291,850 $ 52,627,506 $ 3,872,761 $ 423,772,200 $ 392,984,711

Additions

308,707

215,463

Disposals

(38,524)

(43,008)

Reallocation of work in progress

Machinery & General Water Sewer Equipment Infrastructure Infrastructure Infrastructure

Buildings

832,543 -

1,230,850 (83,173)

14,970,628 (418,215)

2,571,826 -

1,419,876 (267,527)

7,952,025 -

(850,447)

32,542,619 (1,755,130)

1,548,482

412,400

603,096

563,876

14,928,782

85,231,151

16,845,627

203,294,687

56,466,772

54,343,731

8,696,932

452,423,671

423,772,200

1,182,748

17,225,724

6,842,038

41,853,834

18,784,547

13,645,991

99,534,882

91,953,087

Amortization of tangible capital assets

217,215

1,720,895

1,098,529

3,810,643

993,574

940,412

8,781,268

8,333,091

Disposals

(48,789)

Accumulated amortization Balance, beginning of year

Balance, end of year Net book value, end of year

$ 12,615,989 $

(2,150) 1,397,813

18,946,619

(80,535) 7,860,032

(317,056) 45,347,421

19,778,121

14,537,614

(448,530) 107,867,620

(751,296) 99,534,882

13,530,969 $ 66,284,532 $ 8,985,595 $ 157,947,266 $ 36,688,651 $ 39,806,117 $ 8,696,932 $ 344,556,051 $ 324,237,318

Included in the above additions are developers contributed tangible capital assets from subdivision development consisting of general infrastructure of $5,647,874, water infrastructure of $1,937,583 and sewer infrastructure of $976,588 and from boundary extension consisting of general infrastructure of $129,730.

City of Fort St. John | 2014 Annual Report

12,615,989

Balance, end of year

(3,127,854)

29,501,918

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014 12. Accumulated Surplus 2014

2013 (restated)

General Fund Accumulated Surplus (Schedule 1) Appropriated Surplus General Fund Surplus

32,909,651 $

27,067,949

Water Fund Surplus

5,426,537

3,896,447

Sewer Fund Surplus

1,707,000

988,987

40,043,188

31,953,383

1,290,663

190,642

Water

500,000

Sewer

500,000

2,290,663

1,190,642

42,333,851

33,144,025

35,147

191,867

35,147

191,867

237,185,849

221,378,763

36,591,483

34,410,683

Unappropriated Surplus General

Capital Fund Accumulated Surplus (Schedule 2) Reserves General Capital Reserve

Investment in Tangible Capital Assets Equity in CA - General Equity in CA - Water Equity in CA - Sewer

26,686,319

24,930,317

300,463,651

280,719,763

300,498,798

280,911,630

431,118

424,748

Reserve Fund Accumulated Surplus (Schedule 3) Statutory Reserves Sale of City owned land Tax sale

210,682

207,569

Parking Reserve

64,216

63,267

Parks Reserve

40,637

40,037

Development Cost Charges Cemetery Fund Accumulated Surplus (Schedule 4) Accumulated Surplus

44,531

791,184

735,621

246,743

235,956

343,870,576 $

315,027,232

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014 13. Net Municipal Property Taxes 2014 Net municipal property taxes

Add: Requisitions collected on behalf of other taxing authorities Regional District Provincial School Regional Hospital District British Columbia Assessment Authority Municipal Finance Authority Deduct: Requisitions remitted to other taxing authorities Net Municipal Property Taxes

2013

26,263,577 $

24,326,061

2,410,197

2,415,562

10,184,820

9,552,594

2,512,536

2,117,794

294,194

272,533

856

777

41,666,180

38,685,321

(15,364,765)

(14,265,344)

26,301,415 $

24,419,977

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014 14. Government Transfers 2014 Unconditional Traffic Fines

Climate action revenue Regional fair share

2013

220,204 $ 99,106

109,611

21,029,191

19,559,058

Taylor revenue sharing, net

219,370

(23,000)

21,348,501

19,865,039

574,625

559,436

11,100

29,396

Community Works fund Agreement - Gas tax

810,229

751,178

Gaming Revenue

965,169

959,415

Federal Canada Day

4,200

Infrastructure grants

356,952

141,262

Other

217,518

179,700

195,805

2,939,793

2,820,392

Conditional Peace River Regional District Regional Fire Protection Other

Other capital grants Total Government Transfers

24,288,294 $

22,685,431

Operational

23,931,342 $

22,348,364

356,952

Capital Total Government Transfers

24,288,294 $

337,067 22,685,431

15. Commitments and Contingencies Loan guarantee The City of Fort St. John has provided a loan guarantee to the North Peace Airport Society of 84.5% of any MFA loans to the Society up to a maximum loan of $4,200,000. Risk of lawsuits The City of Fort St. John is potentially exposed to lawsuits arising from the ordinary course of operations. Although the outcome of such matters cannot be predicted with certainty, management does not consider the City of Fort St. John's exposure to lawsuits to be material to these financial statements.

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

15. Commitments and Contingencies continued Policing services The Province of British Columbia and the Federal Government have an agreement with the Royal Canadian Mounted Police to provide police services for various municipalities in the Province. This agreement has a 20-year term expiring March 31, 2032. 16. North Peace Leisure Pool 2014 $

Revenues Transfers from Peace River Regional District Expenditures

2013

551,558 $

668,188

2,131,283

2,188,756

2,682,841

2,856,944

2,682,841

2,856,944

- $

The City of Fort St. John operates the North Peace Leisure Pool for the Peace River Regional District. According to the terms of the existing operating agreement ownership of the facilities remains with the Peace River Regional District, therefore revenues and expenditures are excluded from the City's consolidated financial statements. 17. Subsequent Events Subsequent to the year end the City sold two parcels of land for $4,415,000 in March 2015. 18. Prior Period Adjustment In 2014, the City adopted PS 3255, Post-employment benefits, compensated absences and termination benefits. The total valuation of employee future benefit obligations as of December 31, 2012 was $181,000. The employee future benefit obligation increase for 2013 was $13,900 for a total decrease to accumulated surplus of $194,000 as of December 31, 2013. Accumulated surplus, beginning of the year decreased Accumulated surplus, end of year decreased Salaries, wages and benefits expense increased Emplyee future benefit obligations increased Annual surplus decreased

181,000 194,900 13,900 194,900 13,900

Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014 19. Segmented Information The City of Fort St. John is a diversified municipal government institution that provides a wide range of services to its citizens. For management reporting purposes, the City's operations and activities are organized and reported by Fund. Funds were created for the purpose of recording specific activities to attain certain objectives in accordance with special regulations, restrictions or limitations. City services are provided by departments and their activities reported within these funds. Certain functions that have been separately disclosed in the segmented information, along with the services they provide, are as follows: General Government: The General Government operations provide the functions of Building Services and Maintenance, Corporate Administration, Finance, Human Resources, Legislative Services and any other functions categorized as nondepartmental. Protective Services: Protective Services is comprised of four different functions, including the Cityâ&#x20AC;&#x2122;s Emergency Management Agency, Fire, Police and Building Inspection Services. The Emergency Management Agency prepares the City to be more prepared and able to respond to, recover from, and be aware of, the devastating effects of a disaster or major catastrophic event that will impact the community. The Fire Department is responsible for providing critical, lifesaving services in preventing or minimizing the loss of life and property from fire and natural or man-made emergencies. The Police Department ensures the safety of the lives and property of Fort St. John citizens through the enforcement of municipal bylaws, criminal laws and the laws of British Columbia, the maintenance of law and order, and the prevention of crime. The mandate of the Building Inspection services is to promote, facilitate and enforce general compliance with the provisions of bylaws that pertain to the health, safety and welfare of the community. Transportation: Transportation is responsible for a wide variety of transportation functions such as Transit, Parking, Engineering Operations and Streets. Services provided include infrastructure development and maintenance, traffic control, transportation planning, snow removal and sanding, storm drains, review of land development impacts on transportation, traffic management, and pedestrian issues, on-street parking regulations, including street signs and painting as well as traffic signal timing. Public Health and Welfare: Public Health and Welfare is comprised of Solid Waste Services and Cemeteries. The Solid Waste Collection and Recycling Operations Section is responsible for the collection of household garbage. The Cemeteries section is responsible for the operation and maintenance of City cemeteries. Environmental Development: Environmental Development is responsible for Planning, Economic Development, Land Management and Community Promotion. The mandate of Planning is to promote, facilitate and enforce general compliance with the provisions of bylaws that pertain to the health, safety and welfare of the community and provide a full range of planning services related to zoning, development permits, variance permits, and current regulatory issues. Economic Development and Community Promotion co-ordinates activities to promote the City and attract investment. Recreation and Cultural: Recreation and Cultural is responsible for the maintenance, planning and development of all park facilities such as trails, natural ecosystems, sport and entertainment venues and playgrounds for recreational and cultural enjoyment in a beautiful and safe environment; preserves and enhances green spaces on public lands. Recreation services 21

City of Fort St. John | 2014 Annual Report

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

19. Segmented Information continued facilitates the provision of recreation and wellness programs and services. Cultural co-ordinates and leads efforts to foster arts and culture, and work to create a City that is vibrant and people centred. Utilities: The Sewer Utility protects the environment and human health from the impacts of liquid wastes generated as a result of human occupation and development in the City. The Water Utility delivers clean, safe and aesthetically pleasing potable water, in accordance with the Provincial Drinking Water Protection Act, to the citizens of the City of Fort St. John. The water is for the purpose of domestic consumption and fire fighting.

56 Financial Section

City of Fort St. John Notes to Consolidated Financial Statements December 31, 2014

19. Segmented Information continued General Government Net municipal property taxes

Protective Services

24,735,421

Public Health & Welfare

Transportation -

1,025,933

Environmental Recreation and Development Cultural $

2014

2013

Actual

Budget

Actual

(unaudited)

(restated)

Utilities $

540,061

26,301,415

26,397,172

24,419,977

Grants in lieu of taxes

387,023

424,238

397,519

Services provided to other governments

414,318

422,905

20,804

858,027

729,668

1,068,982 9,116,720

Sale of services Other revenue from own sources Government transfers Return on investment Developer contributions

764,993

10,092,143

10,857,136

9,384,913

1,694,401

1,322,352

1,319,012

196,200

1,189,996

19,057

5,741,017

4,446,927

5,347,394

21,936,213

794,829

17,800

154,806

983,059

401,588

24,288,294

24,902,218

22,685,431

729,563

3,538

733,102

111,400

536,748

5,776,605

245,353

2,914,171

8,936,128

415,000

8,075,707 347,452

155,666

266,591

422,257

535,124

84,804

55,829,210

2,540,086

3,164,026

768,531

351,006

2,173,055

14,233,611

79,059,523

66,811,536

72,080,734

Salaries, wages and employee benefits

2,674,828

6,493,982

2,965,445

110,339

549,220

3,117,121

1,571,900

17,482,835

17,927,070

15,667,531

Contracted and general services

2,517,011

5,146,017

4,120,716

629,636

354,661

736,982

1,300,614

14,805,637

14,045,189

13,374,377

220,842

529,485

1,115,984

36,861

72,749

1,245,955

1,703,433

4,925,309

4,963,557

4,458,359

1,279,337

915,893

2,195,230

2,271,845

2,079,697

354,401

74,627

99,635

474,405

603,857

19,461

1,626,386

1,539,077

1,576,767

144,654

254,859

399,513

995,834

221,987

645,632

4,365,243

41,180

12,209

1,443,215

2,051,803

8,781,269

8,665,446

8,333,091

12,889,743

12,811,677

818,016

7,147,130

7,817,963

(9,647,651) $

(49,485) $

Actuarial adjustments Gain on disposal of tangible capital assets

Materials, goods, supplies and utilities Interest and bank charges Other Loss on disposal of tangible capital assets Amortization

7,268,406 Annual Surplus (Deficit)

48,560,804

(10,349,657) $

1,463,244 (1,112,238) $

(4,974,075) $

6,415,648

50,216,179 $

28,843,344

49,412,184 $

17,399,352

46,485,656 $

25,595,078

City of Fort St. John | 2014 Annual Report

Financial Section

City of Fort St. John Year Ended December 31, 2014

Schedule of General Fund Operations

(Schedule 1)

(unaudited)

2014

2013

Budget

Actual

Actual (restated)

Revenue Net municipal property taxes

Grants in lieu of taxes

26,397,172 $

26,301,415 $

424,238

387,023

397,519

24,419,977

729,668

858,027

1,068,982

Sale of services

9,384,913

10,846,349

9,104,896

Other revenue from own Sources

4,226,927

5,688,210

5,140,493

22,042,218

23,931,342

22,348,364

Services provided to other governments

Government transfers Developer contributions

(1,001)

161,750

Return on investment

110,000

691,322

352,889

Actuarial adjustments

422,257

347,452

63,315,136

69,124,944

63,342,322

6,063,341

7,046,419

5,186,843

12,340,400

12,244,111

11,558,302

8,083,878

8,301,780

8,046,465

734,587

776,836

795,551

Environmental development

1,909,006

1,451,035

1,712,047

Recreation and cultural

6,359,205

5,703,915

5,275,973

Water utility services

3,044,731

3,247,671

2,933,953

Sewer utility services

2,211,590

2,263,630

1,647,597

40,746,738

41,035,397

37,156,731

22,568,398

28,089,547

26,185,591

(25,604,529)

(18,885,938)

(13,786,914)

Expenses General government services Protective services Transportation Public health and welfare

Excess of Revenue over Expenses Interfund Transfers

Transfer to capital fund, net Transfer (to) from reserve fund, net

(17,321)

Transfer from cemetery fund, net

3,538

4,970,973 2,933

(25,604,529)

(18,899,721)

(8,813,008)

Annual Surplus (Deficit)

(3,036,131)

9,189,826

17,372,583

Accumulated Surplus, beginning of year

33,144,025

15,771,442

30,107,894 $

42,333,851 $

33,144,025

Accumulated Surplus, end of year

See accompanying notes to consolidated financial statements

City of Fort St. John | 2014 Annual Report

City of Fort St. John Year Ended December 31, 2014

Schedule of Capital Fund Operations

(Schedule 2)

(unaudited)

Revenue Government transfers

2014

2013

Budget

Actual

2,860,000 $

356,952 $

337,067

220,000

52,807

206,901

105,975

415,000

8,937,129

7,913,957

535,124

84,804

3,495,000

9,882,012

8,648,704

315,608

221,987

226,492

692,048

645,632

638,376

4,212,300

4,509,897

5,040,070

Public health and welfare

49,930

41,180

Environmental development

21,724

12,209

23,325

Recreation and cultural

1,469,000

1,443,215

1,387,719

Water utility services

1,042,321

1,041,315

998,541

Sewer utility services

862,515

1,265,347

973,222

8,665,446

9,180,782

9,328,925

Other revenue from own sources Return on investment Developer contributions Gain on disposal of tangible capital assets

Expenses General government services Protective services Transportation

701,230

Excess (Deficiency) of Revenue over Expenses

(5,170,446)

Interfund Transfers Transfer from general fund, net

25,604,529

18,885,938

13,786,914

25,604,529

18,885,938

13,786,914

20,434,083

19,587,168

13,106,693

280,911,630

267,804,937

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

See accompanying notes to consolidated financial statements

(680,221)

$ 301,345,713 $ 300,498,798 $ 280,911,630

Financial Section

City of Fort St. John Year Ended December 31, 2014

Schedule of Reserve Fund Operations

(Schedule 3)

(unaudited)

Revenue Return on investment

Interfund Transfers Transfer (to) from general fund, net Annual Surplus (Deficit) Accumulated Surplus, beginning of year Accumulated Surplus, end of year

See accompanying notes to consolidated financial statements

2014

2013

Budget

Actual

- $

38,242 $

17,321

(4,970,973)

17,321

(4,970,973)

55,563

(4,896,022)

735,621

5,631,643

735,621 $

791,184 $

74,951

735,621

City of Fort St. John | 2014 Annual Report

City of Fort St. John Year Ended December 31, 2014

Schedule of Cemetery Fund Operations

(Schedule 4)

(unaudited)

Revenue Sale of services

Return on investment

Interfund Transfer Transfer to general fund, net Accumulated Surplus, beginning of year

See accompanying notes to consolidated financial statements

2014

2013

Budget

Actual

- $

10,787 $

11,824

1,400

3,538

2,933

1,400

14,325

14,757

(3,538)

(2,933)

1,400

10,787

11,824

235,956

224,132

237,356 $

246,743 $

235,956

Annual Surplus Accumulated Surplus, end of year

2014

Section

City of Fort St. John | 2014 Annual Report

Index to Statistical Section (unaudited)

Statistical Review for the Years 2010-2014 Population Estimates Number of Building permits Issued Construction Value of Building permits Issued Consolidated Revenues by Source Consolidated Expenses by Function Consolidated Expenses by Object Annual Surplus Legislated Debt Limit Long-Term Debt Outstanding Long-Term Debt Per Capita Long-Term Debt Municipal Net Debt Accumulated Surplus Tangible Capital Asset Acquisitions Assessment (Revised Roll) Taxes Collected for Various Authorities Taxes Collected for Various Authorities (table)

64 64 64 65 65 66 66 66 67 67 67 68 68 68 69 69 70

2014 Major Taxpayers

2014 Permissive Property Tax Exemptions

Statistical Section

Populations Estimates

22,000 21,500 21,000 20,500 20,000 19,500 19,000 18,500 18,000 17,500 17,000

(Source: BC Stats)

2010

2011

2012

2013

2014

Number of Building Permits Issued (Source: City of Fort St. John) 350 300 Residential

250

Commercial

200

Industrial

150

Institutional

100

Garage / Renovation Total

50 0 2010

2011

2012

2013

2014

Contruction Value of Building Permits Issued 400,000,000

(Source: City of Fort St. John)

350,000,000 300,000,000

Residential

250,000,000

Commercial

200,000,000

Industrial

150,000,000

Institutional

100,000,000

Garage / Renovation Total

50,000,000 2010

2011

2012

2013

2014

City of Fort St. John | 2014 Annual Report

Consolidated Revenues by Source (Source: City of Fort St. John) Gain on disposal of tangible capital assets Developer contributions

2014

Actuarial Adjustments

2013

Return on investment

2012

Government transfers

2011

Other revenue from own sources

2010

Sale of services Services provided to other governments Grants in lieu of taxes Net municipal property taxes -

5,000,000

10,000,000 15,000,000 20,000,000 25,000,000 30,000,000

Consolidated Expenses by Function (Source: City of Fort St. John) Sewer utility services Water utility services

2014

Recreation and cultural

2013

Environmental development

2012

Public health and welfare

2011

Transportation

2010

Protective services General government services -

2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000

Statistical Section

Consolidated Expenses by Object (Source: City of Fort St. John) Amortization Loss on disposal of tangible capital assets

2014 2013

Other

2012

Interest and bank charges

2011

Materials, goods, supplies and utilities

2010

contracted and general services Salaries, wages and employee beneďŹ ts -

5,000,000

10,000,000

15,000,000

20,000,000

Annual Surplus

(Source: City of Fort St. John) 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 2010

2011

2012

2013

2014

Legislated Debt Limit 250,000,000

(Source: City of Fort St. John)

200,000,000 Borrowing capacity available

150,000,000

Borrowing capacity used

100,000,000 50,000,000 2010

2011

2012

2013

2014

City of Fort St. John | 2014 Annual Report

Long-Term Debt Outstanding 50,000,000

(Source: City of Fort St. John)

45,000,000 40,000,000 35,000,000

2010

30,000,000

2011

25,000,000

2012

20,000,000

2013

15,000,000

2014

10,000,000 5,000,000 Gross long term debt

Net long term debt

Long-Term Debt (supported by property taxes) 38,000,000

(Source: Municipal Finance Authority)

37,000,000 36,000,000 35,000,000 34,000,000 33,000,000 32,000,000 31,000,000 2010

2011

2012

2013

2014

2013

2014

Per Capita Long-Term Debt 1,850

(Source: City of Fort St. John)

1,800 1,750 1,700 1,650 1,600 1,550 2010

2011

2012

Statistical Section

Municipal Net Debt (Source: City of Fort St. John) 2010

2011

2012

2013

2012

2013

2014

-2,000,000 -4,000,000 -6,000,000 -8,000,000 -10,000,000 -12,000,000 -14,000,000 -16,000,000

Accumulated Surplus 400,000,000

(Source: City of Fort St. John)

350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 2010

2011

2014

Tangible Capital Asset Acquisitions 35,000,000

(Source: City of Fort St. John)

30,000,000 25,000,000 Assets contributed by developers

20,000,000 15,000,000

Assets purchased by City

10,000,000 5,000,000 2010

2011

2012

2013

2014

City of Fort St. John | 2014 Annual Report

Assessment (Revised Roll) 3,500,000,000

(Source: BC Assessment)

3,000,000,000 Farm

2,500,000,000

Recreational/Non ProďŹ t

2,000,000,000

Business/Other Light Industrial

1,500,000,000

Heavy Industrial

1,000,000,000

Utilities Residential

500,000,000 2010

2011

2012

2013

2014

Taxes Collected for Various Authorities (Source: City of Fort St. John) 45,000,000 40,000,000

Municipal Finance Authority

35,000,000

British Columbia Assessment Authority

30,000,000

Peace River Regional Hospital District

25,000,000

Provincial School

20,000,000

Peace River Regional District

15,000,000

Municipal property taxes

10,000,000 5,000,000 2010

2011

2012

2013

2014

Statistical Section

Taxes Collected for Various Authorities (Source: City of Fort St. John)

2010

2011

2012

2013

2014

22,819,485

23,633,170

24,326,061

26,263,577

Peace River Regional District 1,939,100

2,196,276

2,404,851

2,415,562

2,410,197

Provincial School 9,178,588

9,293,627

9,307,602

9,552,594

10,184,820

Peace River Regional 2,048,310 Hospital District

2,112,965

2,112,690

2,117,794

2,512,536

262,110

257,006

272,533

294,194

719

729

777

856

Total Current Taxes Levied 35,334,547

36,685,182

37,716,048

38,685,321

41,666,180

Current tax collected ($) 33,322,215

35,293,795

35,921,025

36,681,601

39,823,754

Current tax collected (%) 94.30%

96.21%

95.24%

94.82%

95.58%

2,178,231

1,519,534

1,912,422

2,153,237

Tax arrears collected ($) 800,335

1,651,139

1,085,165

1,285,732

1,625,499

Tax arrears collected (%) 57.48%

75.80%

71.41%

67.23%

75.49%

Total Tax Collections 34,122,550

36,944,934

37,006,190

37,967,333

41,449,253

Municipal property taxes 21,904,114

BC Assessment Authority 263,750 Municipal Finance Authority 685

Tax arrears beginning of year 1,392,392

2014 Major Taxpayers (Source: City of Fort St. John) Registered Owner

Primary Property

Taxes Levied

Louisiana-Pacific OSB Limited Partnership

Manufacturing

1,407,071

MT Investments Inc.

Miscellaneous

639,574

243045 Alberta Ltd

Retail

451,665

NPR GP Inc

Miscellaneous

409,946

Centeur Properties Limited

Retail

393,249

Karma Holdings Ltd.

Miscellaneous

256,426

0929064 B.C. Ltd

Hotel

252,464

Jordan Enterprises Ltd.

Miscellaneous

250,791

Wal-Mart Canada Corp., Inc

Retail

246,804

HL Reit (9500 Alaska Way) Inc.

Miscellaneous

243,779

City of Fort St. John | 2014 Annual Report

2014 Permissive Property Tax Exemptions (Source: City of Fort St. John) Name

Tax Relief

New Totem Archery Club Society [City of Fort St. John]

1,679

Board of School Trustees (Totem Preschool Lease)

2,708

Fort St. John Friendship Society

2,788

Evangel Chapel Society

2,933

Fort St. John MotoX Society

4,350

Abbeyfield Houses of FSJ

4,789

Fort St. John Community Arts Council (leased property)

5,018

BC Corporation of the Seventh Day Adventist Church

5,022

Trustees of the Congregation of Fort St. John Presbyterian Church

6,911

Society for the Prevention of Cruelty to Animals

7,358

Peace View Congregation of Jehovah's Witness of FSJ

7,609

Anglican Synod of the Dioceses of Caledonia

8,914

Guru Nanak Sikh Temple and Cultural Society

9,487

Calvary Baptist Church (Baptist Union of Western Canada)

9,780

Fort St. John Association for Community Living

9,992

Peace Lutheran Church

10,198

Evangelical Free Church of Fort St. John

10,290

Fort St. John Senior Citizens Association

11,226

Royal Canadian Legion

11,796

President of the Lethbridge Stake of the Church of Jesus Christ of Latter Day Saints

12,989

Salvation Army

14,861

Fort St. John Christian and Missionary Alliance

16,752

BC Conference of Mennonite Brethren Church

23,928

Fort St. John Curling Club (City of Fort St. John)

24,511

Roman Catholic Episcopal Corporation of Prince Rupert

25,064

North Peace Historical Society

36,015

Child Development Centre Society

41,587

Fort St. John Mixed Slow Pitch Society [City of Fort St. John]

45,002

North Peace Seniors Housing Society

45,635

Christian Life Centre

50,400

North Peace Cultural Society

70,424

Total

540,017

City of Fort St. John 10631 100 Street Fort St. John, BC V1J 3Z5