Municipal District of Bonnyville 2020 Annual Report by mdbonnyville

ANNUAL REPORT

2020

WWW.MD.BONNYVILLE.AB.CA

ANNUAL REPORT

2020

For the year ending DECEMBER 31, 2020

Produced by the Corporate Services Department in cooperation with other M.D. departments

ANNUAL REPORT 2020

TABLE OF CONTENTS INTRODUCTION Executive Summary 04 Corporate Identity 08 Community Profile 09 Council Profile 10 Organizational Chart 11 Reeve’s Message 12 CAO’s Message 13 General Manager’s Report, Infrastructure Services

General Manager’s Report, Environmental & Protective Services

General Manager’s Report, Planning & Community Services

General Manager’s Report, Corporate Services

CONSOLIDATED FINANCIAL STATEMENTS Management Report 28 Independent Auditor’s Report 29 Consolidated Statement Of Financial Position

Consolidated Statement Of Operations & Accumulated Surplus

Consolidated Statement Of Change In Net Financial Assets

Consolidated Statement Of Cash Flows

Schedule Of Segmented Disclosures 35 Notes To Consolidated Financial Statements

FINANCIAL & STATISTICAL INFORMATION Demographics 49 Expense By Object 49 Expenses By Function 50 Revenue By Source 51 Debt 52 Capital Expenditures 53 Assessment 54 Property Tax Information 55

ANNUAL REPORT 2020

EXECUTIVE SUMMARY The Municipal District of Bonnyville’s 2020 Annual Report is information for residents, stakeholders, and other users about the financial performance of the municipality from January 1 to December 31, 2020. It lends assistance to understanding the complete set of audited financial statements. It also provides an opportunity to highlight the efforts of all departments for the year, comparing the financial results achieved to the approved budget passed by Council. Management is responsible for the information contained in the annual financial report. The Province of Alberta’s Municipal Government Act (MGA) provides the M.D. with the legislative authority as a local government within the Province of Alberta. The consolidated financial statements are prepared in accordance with Section 276 of the MGA and public sector accounting standards established by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. The 2020 consolidated financial statements have been prepared and audited by Metrix Group LLP and their Independent Auditors’ Report is included in this Annual Report.

Respectfully submitted,

Tolulope Maraiyesa Tolulope Maraiyesa, CPA, CGA General Manager, Corporate Services

CONSOLIDATED STATEMENT OF FINANCIAL POSITION The consolidated statement of financial position, as found on page 31, presents the financial status of the M.D. of Bonnyville as of December 31, 2020, allowing the reader to measure the financial performance in comparison to the prior fiscal year. Financial assets increased by $4.8 million, and liabilities increased by $4.4 million. The increase

FINANCIAL SUMMARY

in liabilities is due to amounts payable

The comparative Financial Statements presented reveal financial information

to neighbouring municipalities while the

for two consecutive years. Comparative Financial Statements are quite

Intermunicipal Collaboration Framework

useful in communicating financial information for the following reasons:

negotiations were ongoing. The M.D.

•

P rovides a comparison of the M.D. of Bonnyville’s performance over

had net financial assets of $80.6 million

two years to determine trends,

(2019: $80.2 million), which is an

P rovides a comparison of expenses to revenues and the proportions of

indication of a strong financial position

various items on the balance sheet over the two-year period, lending

where financial assets exceed financial

useful information for cost management purposes,

liabilities.

P rovides a comparison of expenses and revenues to the approved

Non-financial assets, which consist

budget to determine if the municipality has met its financial forecasting

primarily of tangible capital assets,

projections and to consider whether there are areas that need more

inventory and prepaid expenses,

funding,

increased by $12.2 million. The net

May be useful for predicting future performance, though more reliance

changes in net financial assets and non-

should be placed on operational indicators and leading indicators than

financial assets result in a net increase

on historical performance for this type of analysis.

in accumulated surplus of $12.5 million.

•

ANNUAL REPORT 2020

CONSOLIDATED STATEMENT OF

CONSOLIDATED STATEMENT OF CASH FLOWS

OPERATIONS & ACCUMULATED SURPLUS

The statement of cash flows on page 34 provides information

The Statement of Operations on page 32

regarding the change in cash and short-term investments during the

summarizes the municipality’s revenues and

year. It shows details of how cash was received or spent under the

expenses over the entire year. It outlines revenues

following activities: operational, capital, investing, and financing.

earned by the municipality and expenses incurred to

Cash and temporary investments increased by $11.5 million in 2020.

provide services.

Operations provided cash of $40.4 million. Of this, $773,000 was

Total revenues consisted of municipal revenue

used to repay debt, $30.4 million was used to purchase tangible

at $71.1 million, government transfers of $10

capital assets, and $2.3 million was used for investments.

million, and other income of $1.5 million while total expenses were $70.1 million. The net result was an

RESTRICTED SURPLUS (RESERVES)

annual surplus of $12.5 million.

The M.D. of Bonnyville has an accumulated surplus which includes

The accumulated surplus balance at the end of the

restricted surplus (reserves), unrestricted surplus, and equity in

year was $398,145,379 (2019: $385,567,066).

tangible capital assets. All changes in restricted surplus (reserves) are approved by Council. During the year, transfers into and from

CONSOLIDATED STATEMENT OF

reserves led to a net increase of $11,062,249 to a year-end figure of

CHANGE IN NET FINANCIAL ASSETS

$110,336,893.

Net financial assets is a measure of the M.D.’s ability to finance its activities and to meet liabilities and

RESERVES SUMMARY

contractual obligations. The change in net financial assets reflect the spending to acquire new capital

$120,000,000

assets, expenditures prepaid for future years, and

a net increase of $400,000. This statement can be found on page 33.

$30,000,000

$71,254,934

were $80.6 million (2019: $80.2 million), showing

$72,599,512

In December 2020 the M.D.’s Net Financial Assets

$60,000,000

$89,844,072

assets, use of prepaid expenditures, and inventory.

$99,274,644

$90,000,000

supplies; and is reduced by the sale of any capital

$110,336,893

additional inventories purchased such as gravel or

2020

2019

2018

2017

2016

ANNUAL REPORT 2020

FINANCIAL MANAGEMENT & CONTROL The finance team is responsible for the preparation of the financial statements, procedures, and internal control mechanisms. The M.D. maintains systems of internal accounting and administrative controls that are designed to provide reasonable assurance that the financial information is relevant, reliable, accurate, and that the assets of the M.D. are properly accounted for and adequately safeguarded. The major components of the M.D.’s financial management and control programs include the budget process, accounting procedures, external audit, and several long-term financial polices to effect good governance, transparency, and fiscal responsibility.

BUDGET PROCESS Section 242 of the MGA provides for the adoption of a budget by Council. The budget process involves Council, the Chief Administrative Officer, General Managers, staff, and the public. In the month of October, the first draft of the budget is presented to Council for deliberation, and public consultation is held in November. Once deliberations and revisions are complete, Council adopts the subsequent year’s budget. The budget is approved before the start of the new fiscal year (January 1). After the budget is adopted by Council, expenditures are controlled against budget by formal policies and financial systems designed specifically to prevent exceeding the budget. Any unbudgeted expenditures for the year are approved by Council resolution as per policy 2A.002 Expenditures not Included in Budget Policy.

FINANCIAL POLICIES Expenditures not Included in Budget: this policy ensures that certain procedures are consistently followed regarding the authorization and verification of expenditures that are not included in an operating or capital budget. Grant Revenue Recognition Policy: the purpose of this policy is to outline how grants received are recognized as revenue. Investment Policy: this policy provides guidelines to invest municipal funds in a matter that will provide a reasonable rate of return with maximum security while meeting the daily cash flow needs of the municipality and conforming to the MGA. Procurement Policy : This policy ensures that consistent procedures are followed for the acquisition of goods and services and construction projects at the best value while treating all vendors equitably through procurement processes that ensure integrity, transparency, accountability, efficiency, consistency, and complies with applicable trade agreements.

ANNUAL REPORT 2020

TANGIBLE CAPITAL ASSETS In accordance with Section 3150 of the Public Sector Accounting Board Handbook of the Canadian Institute of Chartered Accountants, the M.D. of Bonnyville must comply with the recommendations for the disclosure of tangible capital assets. The policy provides financial definition of tangible capital assets and sets internal guidelines on the capitalization thresholds and amortization methods.

EXTERNAL AUDIT Section 280 of the MGA states that “Each council must appoint one or more auditors for the municipality”. Further, the Act requires the auditor to report to Council on the annual financial statements. The M.D. has appointed Metrix Group LLP, Chartered Professional Accountants as the independent auditor for the municipality. The auditor’s responsibility is to express an opinion as to whether the municipality’s financial statements present fairly, in all material respects, the municipality’s operating results and financial position. The independent auditor’s report is presented as the first component of the financial section of this report.

ACCOUNTING All financial and accounting services fall under the Corporate Services Department. In 2020, Council was provided monthly expenditure reports and quarterly financial reports. The significant accounting policies used in preparing the financial statements are summarized in Note 1 of the Audited Financial Statements.

ANNUAL REPORT 2020

CORPORATE IDENTITY The Municipal District of Bonnyville

and corporate culture of the M.D., as

second and fourth Wednesday of each

Council is comprised of seven Council

well as pass bylaws to make sure the

month. Full agenda packages can be

members – one Reeve and six

M.D. conducts business in an open,

found on the municipality’s website on

Councillors. The office of Deputy Reeve

transparent, and proper manner.

the Monday before each meeting.

rotates between the Councillors on a

Council meets every Wednesday,

On the second Tuesday of each month,

semi-annual basis. Each member sits

at 9:30 a.m. in Council Chambers,

Council sits as the Municipal Planning

for a four-year term, as per the Alberta

located in the Main Administration

Commission. In these meetings,

Municipal Government Act.

Building, located at 4905 – 50 Ave. in

members hear about developments

Council strives to be as open and

Bonnyville.

which require variances from the

transparent as possible, fulfilling the

Council Committee meetings are held

standards set out in the Land Use

needs of all of the M.D.’s residents.

the first and third Wednesday of the

Bylaw, appeals to developments and

Council sets policy for the operations

month. Council meetings are held the

more.

YOUR M.D. COUNCIL Back row (L-R): Ben Fadeyiw (Ward 6), Marc Jubinville (Ward 1), Edward Duchesne (Ward 4), Darcy Skarsen (Ward 2). Front row (L-R): Mike Krywiak (Ward 3), Greg Sawchuk (Reeve), Dana Swigart (Ward 5)

OUR MISSION

OUR GUIDING PRINCIPLES

To develop, maintain, and enhance a safe and

• We believe everyone has the right to be heard

prosperous municipality through the effective

• We believe in the good stewardship of public funds

provision of services for its public.

• We believe in the enhancement of quality of life • We believe there should be openness in decision making

OUR VISION

• We believe in the equality of service • We value the safety of the public and our staff

The Municipal District of Bonnyville will be a leader and innovator in local municipal governance, services, and economic prosperity.

• We value the contributions, skills, and abilities of all members of the organization • We value and respect people and property

ANNUAL REPORT 2020

COMMUNITY PROFILE

Population (Canada Census 2016)

13,575 Change from 2011

Located in northeastern Alberta, the Municipal District of Bonnyville (as of December 31, 2020) is 6,064.73 square kilometres and borders the Province of Saskatchewan on its east side, Lac La Biche County to the north and west, and St. Paul County to the south. There are a number of hamlets within the M.D.’s boundaries, including Ardmore, Cherry

21.3% Total Private Dwellings

Population Median Age

37.5 years

5,667

Median Household Income (Gross)

$115,598

Grove, Fort Kent, Franchere, Iron River, La Corey, and Therien. The M.D. borders

It produces over 604,648 barrels of oil per day. Imperial Oil’s project is

Cold Lake First Nations, Elizabeth Métis

Canada’s largest in-situ oil sands operation producing approximately five

Settlement, Fishing Lake Métis Settlement,

percent of all crude oil in Canada. The M.D. has over 17,000 oil and gas wells,

and Kehewin Cree Nation. The City of Cold

which adds to the overall production.

Lake, Town of Bonnyville, and the Village of

Agriculture is fundamental to the rural lifestyle in the M.D., with a large

Glendon are the M.D.’s urban neighbours.

majority of land zoned as agriculture. The region produces a variety of crops

The M.D. consists of over one million acres

such as canola, barley, wheat, and hay. The region is also host to multiple

of farmland, large expanses of natural

livestock and poultry farms. The agriculture industry is operated by both

parkland, and lakes. Strengthened by the

family businesses and larger ventures.

resource industries of agriculture, oil/gas,

The best lakes in Alberta are nestled in the M.D.’s vast swath of boreal forest.

and forestry, the M.D. is one of the largest

When visiting the M.D. of Bonnyville, you are never far away from the

and most diversely developed rural districts

lakeshore. Moose or Crane Lake are your first choices for wakeboarding or

in Alberta. The surrounding lakes provide

tubing. Cold Lake is the top destination for Lake Trout fishing. With over

plenty of summer and winter recreation

20 resorts and campgrounds attracting thousands of visitors year-round,

opportunities, resulting in an enviable

opportunities for tourism investment are numerous.

lifestyle.

The M.D. is approximately two hours northeast of Edmonton. With Highway

The municipality continues to grow due to

28 as the main corridor, the M.D. has become the transportation hub for

its location in the Cold Lake Oil Sands area,

the Alberta oil sands and has a well-established network of secondary and

the second largest oil reserve in Alberta.

primary highways. Air service is available at Bonnyville or Cold Lake Airports.

ANNUAL REPORT 2020

REEVE GREG SAWCHUK 780.201.2501 gsawchuk@md.bonnyville.ab.ca

WARD 4 EDWARD DUCHESNE 780.201.5734 educhesne@md.bonnyville.ab.ca

The M.D. of Bonnyville No. 87 is comprised of a Reeve and six Councillors. Each Councillor represents one of the six (6) wards within the M.D., as indicated on the map. Council members are elected within the ward in which they reside to act as representative of that specific ward at Council.

WARD 1 MARC JUBINVILLE 780.826.0992 mjubinville@md.bonnyville.ab.ca

WARD 5 DANA SWIGART 780.573.9095 dswigart@md.bonnyville.ab.ca

WARD 2 DARCY SKARSEN 780.201.3478 dskarsen@md.bonnyville.ab.ca

WARD 6 BEN FADEYIW 780.826.1462 bfadeyiw@md.bonnyville.ab.ca

WARD 3 MIKE KRYWIAK 780.573.6093 mkrywiak@md.bonnyville.ab.ca

COUNCIL PROFILE

ANNUAL REPORT 2020

ORGANIZATIONAL CHART CHIEF ADMINISTRATIVE OFFICER

MANAGER Legislative & Information Services

Marketing & Communications Officer

Grants & Legislative Services Coordinator

Legislative Clerk

Communications Coordinator

GENERAL MANAGER Planning & Community Services

Director of Parks, Recreation & Culture

GENERAL MANAGER Corporate Services

Parks

Manager, Transportation

Kinosoo Ridge Snow Resort Planning

Manager of Planning & Development

Manager, Parks

Manager, Infrastructure

Safety Codes GIS Environmental

Manager Kinosoo Ridge Snow Resort

GENERAL MANAGER Infrastructure Services

Kinosoo Ridge Snow Resort

Parks

Manager, Administrative Services

Manager, Finance

Manager, Information Technology

Human Resources Officer

GENERAL MANAGER Environmental & Protective Services

Infrastructure Operations Welders / Mechanics Water / Wastewater

Assessment Records

Director of Public Safety

Customer Service

Accounts Payable Accounts Receivable Payroll

Network & Systems Analyst

HR Technician

Manager, Agricultural Services

Manager, Waste Services

Manager, Occupational Health & Safety

Peace Officers Analyst

Agriculture Pest Control

Waste Landfill

OH&S Assistant

ANNUAL REPORT 2020

REEVE’S MESSAGE It is hard to say that 2020 was a good year, since COVID-19 upended, and pretty much dominated, all our lives. No one has been unaffected by the pandemic. But COVID-19 did not stand in the way of success for the Municipal District of Bonnyville. After two years of lobbying the provincial

The assessment criteria was used to

government in collaboration with our

score all roads in the M.D., allowing

neighbouring urban municipalities – Town

Council and Administration to prior-

of Bonnyville, Village of Glendon and

itize reconstruction, rehabilitation, and

City of Cold Lake – an agreement was

maintenance over five years. Roads will

Yes, the M.D. operated a little differ-

hammered out that will bring a long-

be continually assessed to ensure that

ently in 2020. Physical distancing, extra

term source of funding to the region.

any degradation is not missed. Maintain-

cleaning, masks, sanitizer in every public

This funding, distributed based on an

ing our road infrastructure will remain

space, plexiglass partitions, and Council

agreed upon formula benefiting all four

Council’s highest priority.

meetings on YouTube and Microsoft

partners, ensures that each municipality

I am proud of Council’s commitment

Teams. At least one of those things,

can continue to provide services to its

to provide recreation options for M.D.

digitally recorded Council meetings, will

residents and that this region will remain

residents. In 2020, these outdoor

continue long into the future.

strong.

initiatives, such as trails, campground

While COVID-19 caused some upheaval

In terms of projects, the incredibly wet

upgrades, and boat dock improvements,

as we learned new ways to reach out to

spring and early summer did wreak havoc

proved to be necessary for our mental

our residents, no planned projects were

on our drainage priorities, and exposed

health as we faced down the threat of

cancelled. In fact, 2020 moved along at

further weaknesses in additional areas of

COVID-19. The beaches at Crane Lake

a fast pace as staff pulled together to

the municipality. Drainage remediation

and Minnie Lake were full throughout

achieve our budgeted objectives.

was front and centre in the 2020 Budget

the summer as people enjoyed the great

The biggest highlight for Council was

and will remain at the top of the list for

outdoors – socially distanced of course.

successfully negotiating the transfer of

several years, as all of the work cannot be

Council was constantly reminded in

ID 349 land and tax revenue back to the

accomplished in one year – and maybe

2020 how important it is to commit to

M.D. of Bonnyville. On May 1, 2021,

not even in one Council term. All of the

supporting community groups. Whether

ID 349 ceased to exist, and the M.D.

work is planned and mapped out, but the

that is community halls, agricultural

doubled in size.

accomplishment timeline is subject to

societies, sports groups, or museums,

Many long-time residents will remember

Alberta Environment and Parks approvals.

Council learned through the pandemic

that the Cold Lake Air Weapons Range

Using the newly created Road

that community support is what holds

was once administered by the M.D., until

Classification System, a Road Assessment

the fabric together to enable all of us to

it was turned over to what was then

Map for the M.D. was completed in

face adversity.

called Lakeland County.

2020, enabling Council to prioritize maintenance and road upgrades as we move forward.

Greg Sawchuk

ANNUAL REPORT 2020

CAO’S MESSAGE

In 2020, Municipal District of Bonnyville staff, residents, and businesses had a unique opportunity to show their dedication, resiliency, and innovative nature. We had to find new ways of doing business to keep our staff and residents safe, while maintaining our high standard of service delivery. The everyday business of the municipality was not interrupted — road maintenance and capital projects continued. Campgrounds opened, trails were built, and new play structures were installed. Our 100 percent canola field inspection for clubroot went off without a hitch, as did the roadside spraying and mowing programs, equipment rental program, and public safety patrols. When it was necessary to find new ways forward, staff proved their abilities to be innovative and adaptable. We conducted the M.D.’s first-ever virtual budget town hall. We took Council meetings online via Facebook and YouTube. We moved Kinosoo Ridge business practices to a virtual marketplace, and pivoted staff to more social media-based public engagement. Staff took the challenges of providing services to residents and visitors, faced them head on, and persevered in the face of a global pandemic. The 2020 budget was set months before COVID-19 arrived. It included a heavy focus on increasing recreational opportunities, as Council prioritized recreation as a way of enhancing the quality of life for residents — both current and future — while also addressing the need for economic diversity in the region.

In 2020, the M.D. broke ground on the Kinosoo Ridge Aerial

Looking into the future, the M.D., along with the Town of Bon-

Adventure Park, paved more trails near Moose Lake, began the

nyville, adopted a regional economic development strategic plan,

expansion of the Cold Lake M.D. campground, installed power

which will help retain and market current businesses, while at-

services at three M.D. campgrounds (Chicken Hill Lake, Crane

tracting new ones to continue Council’s goal of making the M.D.

Lake East, and Minnie Lake West), and started on the covered

more economically diverse.

ice rinks for Ardmore and Cherry Grove. In fact, if you drive past

The Planning & Development Department continued with

the Cherry Grove Community Hall, you can now see the large

reviews and updates of Area Structure Plans while planning for

structure that will offer shade and protection from the elements

the review of the M.D.’s own Municipal Development Plan and

for the new ice rink that will open in the winter of 2021.

the Intermunicipal Development Plan with the City of Cold Lake.

The Infrastructure Services Department continued to improve

These forward-looking documents, in conjunction with the CAO’s

and maintain M.D. roadways and bridges. This included the ad-

office creating Intermunicipal Collaboration Frameworks with

dition of a last minute project — the Lessard Bridge. High water

neighbouring municipalities, speak to the long-term planning

levels and erosion of the Beaver River bank around the structure

Council has been working toward, as laid out in the 2020-2023

forced the closure of the bridge, as it became unsafe. A solution

Strategic Plan.

was found, and the bridge reopened to traffic by the end of July.

It was also a year of planning for the future with the comple-

In other water news, Council also began work on a drainage plan

tion of the Recreation Master Plan, the five-year Capital Roads

to help mitigate flooding and protect both M.D. infrastructure

Projects Plan, drafting the drainage and flooding mitigation plans,

and residents’ homes.

and the beginning of the creation of a Trails Master Plan to add

The Transportation Department, within Infrastructure Services,

to the abovementioned Recreation Master Plan.

expanded in 2020, when the M.D. took over operations and

With these long-term plans in place, and with the proven dedica-

maintenance of the Bonnyville Regional Airport from the Town

tion and innovation of our staff and residents, the M.D. has a

of Bonnyville. This is an important feature in the community, as

bright and prosperous future ahead.

it is used not only by industry, but is also an integral part of the health system in the Bonnyville area, with medical flights landing and taking off on a regular basis. One of the greatest resources in the M.D. is our residents. From Public Safety to fire services, the M.D. is dedicated to protecting their wellbeing. In that vein, the M.D. invested heavily in our emergency services resources, capital assets and operations this year across the municipality.

Al Hoggan

ANNUAL REPORT 2020

Report from the General Manager

INFRASTRUCTURE SERVICES

Infrastructure Services (IS) is home to the Transportation,

Also in 2020, IS along with Council began creating the flooding

Utilities, and Infrastructure departments, and is the largest

and drainage project priority map to help identify, alleviate, and

department in the M.D. Just over $69 million of the M.D.’s 2020

mitigate flooding in the M.D.

budget went to IS. In 2020, the department updated the Roads

At the end of 2020, the M.D. took over operations and

Classification Map (originally created in 2019) which assigns a

maintenance responsibility of the Bonnyville Regional Airport.

category to each M.D.-owned road. Each category outlines the

There was minimal impact on the 2020 budget for this new

specification of each road — taking into account location, traffic

endeavour, with upgrades being planned for 2021.

volume, and surface type — and sets a standard for future

Meanwhile, in Utilities, we saw the continued progress of the

capital road projects. This classification system goes hand-in-

regional waterline from Cold Lake to the Town of Bonnyville.

hand with the capital road project priority map, which outlines

In Infrastructure, work on the new grader shop/fire hall in

road construction projects for the next five years.

Ardmore and the fire hall in Fort Kent was well underway, while

The Transportation Department has equipment to help with

the M.D. also took possession of the old Kopala building at the

all of the maintenance and construction projects handled over

southwest end of Bonnyville to become the new home of the

a year, including graders, loaders, excavators, and heavy-duty

Bonnyville Regional Fire Authority administration centre, as well

trucks that are used to deliver aggregate in the summer and

as Station 5 (Bonnyville), EMS, and the 911 call centre.

plow snow and apply sand in the winter.

DRAINAGE & FLOODING

It will be rescheduled in 2021. The plan will be finalized

Work on a drainage map began in 2020, with the final map

after receiving public input. The plan identifies problem

being passed in January 2021. The map outlines projects to

areas, as well as improvements to be undertaken, in phases,

be undertaken by the M.D. and how to tackle the identified

on a priority basis.

issues in a systematic manner. In the spring of 2020, Transportation staff put a significant focus on culvert steaming

HARDSHIP PROGRAM

to mitigate flooding and assist in drainage from the melting

Residents who, due to circumstance or life conditions can-

snowpack. A draft Master Drainage Plan

not perform snow removal, can enrol in the M.D.’s Hardship

for Crane Lake was created. Due to

Program. This program sees M.D. staff clear out driveways

COVID-19, a public engagement session

of residents who cannot after a large snow event. This is a

was unable to be held.

free service that is conducted after all M.D. roadways have been cleared. In 2020, there were 185 people utilizing the service.

INFRASTRUCTURE SERVICES info@md.bonnyville.ab.ca 780.826.3171 Ext. 9300

INFRA-

ANNUAL REPORT 2020

STRUCTURE The Infrastructure Department is responsible for the maintenance and upkeep of all M.D. buildings. There are 22 buildings. This includes the Main Administration Office, Parks Shop, T & U Shop, grader shops, and fire halls. The department is also home to the Energy Management Program. This program, partially financed by the Municipal Climate Change Action Centre, has the M.D. partnered with the Village of Glendon to find opportunities to help the municipalities reduce energy use and utility costs.

ROAD MAINTENANCE The M.D. has over 2,400 kilometres of roads within its borders. One of the busiest is the 48-kilometre La Corey North Resource Road. Starting at Highway 55 west and running north, this is the road that handles the majority of the oil and gas industry traffic accessing the Cold Lake Oil Sands. On average, the M.D. spends about $500,000 per year for the maintenance of the La Corey North Resource Road. High traffic counts and heavy loads require the road to be kept in tip-top shape. Dust control on gravel roads, especially in the summer and

BRIDGES The M.D. owns 120 local road bridges. In 2020, two bridges were replaced. Due to erosion caused by high water levels in the Beaver River, there were repairs made to the south side abutment of the Lessard Bridge.

UTILITIES (WATER & SEWER)

during dry weather, can be an issue for residents. The M.D.

The Utilities department looks after the water supply (which

uses a few methods to help keep down the dust. During the

is currently supplied via a 10-inch waterline from the City

2020 season, staff used cold mix to complete 20 projects at

of Cold Lake) to Ardmore and Fort Kent and a number of

various locations (for a total of four kilometres). MG30, which

rural customers. The department also looks after the sewer

is a magnesium-based application, was used for 12 projects

systems in those hamlets, as well as the lagoon systems and

over 23.8 kilometres. The department is always looking at new

lift stations in Ardmore, Fort Kent, and Therien. Fort Kent had

technologies in a bid to keep our roads in good shape, and our residents happy. In 2020, Transportation used Gravel Lock on a 1.6-kilometre stretch to test its effectiveness.

121 water connections and 117 sewer connections in 2020, while Ardmore had 156 water connections and 141 sewer connections.

ROAD CONSTRUCTION There is now a five-year plan in place for capital roads projects. In 2020, contractors and in-house staff paved 9.2 kilometres

of roads in the M.D., rebuilt six kilometres of gravel roads, and completed eight Rip and Relay projects for a total of 27.2 kilometres.

The Year in

NUMBERS

60,500 m3

Road ban permits issued

Water volume to Ardmore

42,000 m3

Water volume to Fort Kent

BRIDGE REPLACEMENTS

ANNUAL REPORT 2020

Report from the General Manager

ENVIRONMENTAL & PROTECTIVE SERVICES

Agriculture & Waste Services

PEST SURVEILLANCE The department works closely with Alberta Agriculture and Forestry each year

CLUBROOT SURVEILLANCE

by doing field inspections for fusarium head blight, grasshopper surveys, bertha

Clubroot, a disease affecting canola production,

army worms, blackleg, sclerontinia, aster yellow, and wheat midge to help with

has been present in the municipality for the

forecasting for upcoming years.

past five years. In that time, Ag Services has implemented a canola field inspection

PEST CONTROL

program, which sees every field of canola in the

There are a number of pests in the M.D. One of the most common, and the one

municipality inspected for clubroot annually. The

than can cause a lot of damage, is beavers. However, beavers are very important

department also provides an annual day-long

to help maintain a healthy balance to our environment. In 2020, the M.D. up-

workshop in cooperation with St. Paul County to

dated its Beaver Control Policy, which saw a number of local trappers helping to

keep producers up-to-date on new technologies

remove beavers from problem areas, where dams cause flooding issues. In 2020,

and approaches to help slow the spread of the

trappers removed 208 beavers, while Ag Services removed 48 dams. Dams are

disease. The M.D. has implemented a policy to

removed to prevent flooding, which can lead to infrastructure and property

guide producers when dealing with infected

damage. Ag Services has been innovative with technology and put drones to use

fields and crops once the presence of clubroot

to identify and solve our problem areas. The M.D. is also a part of the Alberta

has been confirmed.

Rat Control Program, which helps keep Alberta free of Norway rats. In 2020,

In 2020, Ag Services inspected 280 fields and

staff conducted 1,500 inspections along the Saskatchewan border to ensure

discovered two new infected fields, bringing the

there were no rodents sneaking into

total confirmed infected fields count up to 12

Alberta. Ag Services also rents a number

since 2015.

of live traps and can advise residents on best management practices to deal with

GRAZING SCHOOL FOR WOMEN

problem pests including magpies, skunks,

Ag Services staff are active committee members

moles, gophers, and Richardson’s Ground

for the Grazing School for Women. This school

Squirrels.

is a two-day learning opportunity for women in agriculture. With the AHS restrictions in place, the committee was proactive and innovative, and took the conference virtual in 2020.

MATT JANZ General Manager mjanz@md.bonnyville.ab.ca 780.826.3951 Ext. 9320

ANNUAL REPORT 2020

RENTAL EQUIPMENT The Municipal District of Bonnyville provides a variety of rental farm equipment to ensure farming and ranching operations within the municipality remain sustainable and profitable. In 2020, Ag Services offered 33 different pieces of equipment for rental to M.D. residents and farmers. Due to COVID-19 restrictions, the department moved to delivering the equipment rather than having renters pick it up, to limit physical interactions with staff and follow public health guidelines. There are also three rental satellite locations strategically placed to accommodate the M.D.’s large borders.

ROADSIDE BRUSHING It was a busy year for this program, with over 60 km of treed ditches cleared. The brushing of roadsides and vegetation control helps to ensure a high level of visibility, support adequate drainage, and allow for easier snow removal and general maintenance of our roads.

ROADSIDE MOWING, SPRAYING & WEED CONTROL Ag Services is responsible for maintaining the vegetation in ditches along M.D. roadways. This consists of grass mowing and roadside spraying. Grass mowing in subdivisions and hamlets is also undertaken by the Ag Services Department. The roadside spraying program is done in a four-year rotation. This is one of the methods used for noxious weed control. The mowing program sees subdivisions and arterial roads done twice in a season, with the hamlets mowed monthly. Staff also manage all vegetation along guardrails and bridges to ensure safe travel.

6,236 KMs of mowing completed (plus all hamlets & 84 subdivisions)

SHELTERBELT PROGRAM The M.D.’s Shelterbelt Program was launched in 2014 to replace the discontinued provincial Prairie Farm Rehabilitation Administration’s program. This program sees residents purchase shelterbelt trees and shrubs at a discount. The sale of trees is done completely online. In 2020, due to COVID-19 restrictions, the public could not pick up their trees from the Ag Services shop. The Ag Services department had to pivot and deliver the 8,904 trees to their new homes. Cenovus also offered the M.D. 25,000 trees, which were made available to residents, for free, on a first-come, first-served basis. With the M.D.’s commitment to improving our environment, the program has grown to help landowners with identifying tree disease and tree pests to help sustain their tree health.

1,200 KM of roadside spraying for noxious weeds

VETERINARY SERVICES PROGRAM (VSI) This veterinary health program helps cover up to 50 percent of select herd health services for most meat-producing livestock, including beef and dairy cattle, swine, sheep, goats, and a few exotic meat animals. In November 2020, bees were added to the program. In 2020, the VSI Program had 293 farm members with 205 producers accessing funding to offset veterinary service costs of $136,000.

ANNUAL REPORT 2020

WASTE SERVICES The Waste Services Department is responsible for solid waste and recycling programs in the municipality. Over the past five years, the department has expanded its diversion programs to help reduce the amount of waste being landfilled. This not only recovers recyclable materials, but also helps to extend the lifespan of the sites. Mattress recycling, agricultural plastics recycling, and actively participating in Alberta Recycling’s pilot programs to recover more recyclable materials are just a few of the ways the M.D. is demonstrating environmental stewardship to ensure a healthy environment for future generations. WASTE STATISTICS FOR 2020 Landfill Transfer Stations

Bin Sites (Waste & Recycling Collection Sites)

Truck Loads to Landfill (Semi-Trailers)

138

Tonnes Trucked to Landfill Total Visits to Landfills & Transfer Stations

3,292 37,807

Waste Diverted (2020)

DIVERSION PROGRAMS The M.D. has several programs in place to divert waste from landfills, including recycling programs for cardboard, paper,

Cardboard

Paper

Plastic

Paint

plastic, tin cans, paint, electronics, oil, and tires, among others.

105,330 kg

14,210 kg

15,940 kg

13,068 kg

Propane Tanks

Mattresses

Grain Bags

Twine

1,405

1,039

10,800 kg

1,540 kg

In 2017, the M.D. explored the option to divert mattresses for recycling to recover those materials and extend the lifespan of the landfill cells. This program has been very successful diverting 1,039 mattresses in 2020 – the equivalent of eleven 40-foot sea cans. The M.D. was also selected in 2019 as one of 20 collection sites for a three-year agricultural plastics pilot project to collect and recycle grain bags and twine. The M.D. was the

DOOR-TO-DOOR WASTE COLLECTION

second municipality in the province to offer the grain bag rolling

Residents in Fort Kent, Ardmore, Emerald Estates, Country Lane

service for local producers beginning in 2018 and crews spend

Estates, and Countryside Estates are all part of our door-to-door

four to five days each winter/spring rolling bags for recycling. In

waste collection program. Residents place their bagged waste in

2020, 43 bales of grain bags were shipped for recycling and we

a cart provided by the M.D. for collection every Tuesday. In 2020,

have received accolades at recycling conferences for our efforts

there were roughly 450 residences actively using the program.

to ensure a quality recyclable product is shipped. Also in 2020, Alberta Recycling expanded the electronics program with a two-

ROADSIDE CLEANUP

year pilot program. The M.D. is part of this expanded program

This program invites local non-profit groups to help cleanup

and is actively promoting the more than 600 items that have

ditches along busy M.D. roadways to raise money. The cleanups

been added to the accepted item list.

are conducted in the spring. In 2020, the program saw a bit of a drop in participation due to COVID-19. Thirteen groups helped clean almost 200 kms of roadside ditches, resulting in just over $16,000 being given to local non-profit groups. In a typical year, the program funds approximately $25,000 to 25 groups which clean over 300 kms of M.D. roadways.

ANNUAL REPORT 2020

Public Safety The Public Safety Department falls under the umbrella of Environmental and Protective Services. The Public Safety Department, in addition to doing patrols and enforcing Municipal District of Bonnyville Bylaws, supports the community in many ways. From the School Resource Officer (SRO) Program to the Vacant Home program, M.D. Peace Officers are involved in helping keep the M.D. and neighbouring communities safe through education and enforcement. The department’s annual report can be found on the M.D. website by clicking on the Public Safety heading under the Departments tab.

COMMERCIAL VEHICLE INSPECTIONS

SCHOOL RESOURCE OFFICER PROGRAM

In 2020, officers carried out almost 230 commercial vehi-

The mission of the School Resource Officers (SROs) is to

cle inspections. These inspections cover things such as safe

help students make informed choices through awareness,

loads, following weight restrictions, and properly function-

education, positive role modelling, and comprehensive

ing equipment (brakes, lights, etc.).

programming. The SRO program was offered in 23 schools throughout the region in 2020. SROs offer a number of

CRIME PREVENTION THROUGH

programs including CSI, Internet Safety and Right Choices.

ENVIRONMENTAL DESIGN (CPTED)

In 2020, the SRO program had to pivot to offering students

CPTED is one of the components of the Public Safety

support online, as schools closed in March due to COVID-19.

Department’s Rural Crime Prevention Strategy. An officer,

Officers Rupp and Gillett worked with Communications to

who has undertaken specialized training, will, at the re-

film videos, including one on bike safety, and messages of

quest of a property owner and/or resident, survey homes,

congratulations to graduates.

farms, and businesses. The officer will then provide advice on how to use lighting, landscaping, and other elements to reduce the opportunity of crime at the property.

RURAL CRIME PREVENTION PATROLS This is another element of the M.D.’s focus on rural crime prevention. Officers will dedicate a portion of their shift to patrolling areas that have been impacted by property crime. Using analytic reports, officers are better able to target crime hotspots, to deter continued crime in that specific area of the municipality.

VACANT HOME CHECKS This is another component in the M.D.’s Rural Crime Prevention Program. This service, offered at no charge, has M.D. Peace Officers doing external checks at properties when the property owner/resident is not at home for a period of time. Officers conducted 1,967 vacant home checks in 2020.

PUBLIC SAFETY STATISTICS FOR 2020 Dog / Livestock Control Calls

232

Provincial Written Warnings Issued

762

Provincial Tickets Issued

297

Bylaw Tickets Issued Unsightly Property Notices Issued School Resource Officer Visits

52 25 799

ANNUAL REPORT 2020

624

Emergency Calls (6,812 Call Hours)

The Year in

NUMBERS (BRFA)

Fire Investigations

Bonnyville Regional Fire Authority The Bonnyville Regional Fire Authority (BRFA) provides Fire Protection, 911 Dispatch Services, as well as Emergency Medical Services (EMS) to many areas in our region. In addition to the Municipal Fire Service, EMS, and Emergency Services Dispatch, the Authority also provides industrial fire protection

272

Fire Inspections

Fire Permits Issued

5,467 Training Hours

services under contract to oil and gas companies. The BRFA consists of nine fire stations spread throughout the Town of Bonnyville and M.D., Emergency Medical Services (provided under contract with

913

Meetings & Public Education Sessions

Alberta Health Services), 911 Emergency Communication Centre, and fire dispatch. Fire stations are located in Goodridge, Village of Glendon, Iron River, La Corey, Bonnyville, Ardmore, Fort Kent, and the City of Cold Lake (contracted for the Cold Lake area of the M.D. of Bonnyville). The BRFA is also the management and administrative body for the Emergency Medical Services and 911 Emergency Dispatch centres, both located in Bonnyville. The BRFA also provides 911 Services and fire dispatch services to County

21,776 911 Calls

of St. Paul, Smoky Lake County, City of Cold Lake, Kehewin First Nations, and Buffalo Lake and Elizabeth Métis Settlements.

ANNUAL REPORT 2020

Report from the General Manager

PLANNING & COMMUNITY SERVICES Planning & Development Under the umbrella of Planning and Community Services, the Planning & Development Department is responsible for a number of areas in the M.D., including (but not limited to) issuing development permits, making sure development is in line with the M.D.’s Land Use Bylaw, issuing and ensuring building, gas, electrical, plumbing, and private sewage permits adhere to Alberta Safety Codes regulations, map development, GIS systems, Area Structure Plans, Intermunicipal and Municipal Development Plans, and acting as the subdivision authority. Environment also falls under P & D. Work in this area includes undertaking projects to protect riparian areas around our

CAROLINE PALMER General Manager cpalmer@md.bonnyville.ab.ca 780.826.3171 Ext. 9251

lakes, providing lake health education programs

PERMITS ISSUED (2020)

and information to residents, overseeing lake

Residential

management-based projects, managing Public

Industrial

Lands dispositions, and acquiring Water Act

Recreational

approvals for M.D. projects.

Institutional

In 2020, the department reviewed and updated

Agricultural

the Fort Kent Area Structure Plan (ASP).

Commercial

190

This document will help guide development and land use for the hamlet for the next 20 years. The department also began the review and update of the La Corey ASP. One interesting statistic unique to 2020, due to the COVID-19 global pandemic, were the nine permits received to establish or expand a home business.

GIS / MAPPING / ADDRESSING

This department also creates and maintains the M.D.’s ownership

With an area larger than the entire province of PEI,

map and creates many maps for both internal and external use, while

the M.D. has a lot of land, and a lot of properties. In

also maintaining the online Regional MuniSight map, which allows

order to help first responders find residents during

the public to view aerial photos mapping out the M.D. This mapping

emergency situations, the M.D. provides address signs

system is so popular, it is consistently in the top 10 webpages visited

to be displayed at the end of residents’ driveways.

on the M.D. website. In 2020, the page received 6,730 views.

This addressing system has been in place for a decade.

The following are a few of the maps produced in 2020:

Some signs have faded due to exposure to the

•

A map charting flooding issues across the M.D.

elements. In 2020, the department ordered over 460

•

Annual Fire Guardian map (Bonnyville Regional Fire Authority)

new and replacement signs to ensure the addresses

•

The new Road Classification system map

are visible to emergency services and anyone else who

•

Trail maps

needs to find a resident’s home.

•

23 subdivision map sketches.

ANNUAL REPORT 2020

Parks, Recreation & Culture The Parks, Recreation, & Culture Department falls under Planning and Community Services. From campgrounds and playgrounds to Community Action Grants, the department is responsible for advancing and maintaining recreation in the M.D. Kinosoo Ridge Resort also falls under this department. At the beginning of its term, and in the Strategic Plan, Council identified the need for recreational activities and facilities to enhance the quality of life and create a positive impact on mental health for our residents and our visitors. It also ties into Council’s determination to diversify the local economy by expanding the regional tourism portfolio.

Diving Platform

The Year in

Rental Picnic Tables

NUMBERS (Parks & Rec)

Jumping Pillow

CAMPGROUNDS In 2020, the M.D. operated 11 campgrounds on eight lakes. In an effort to provide a higher level of service, power was installed at the Chicken Hill Lake, Crane Lake East, and Minnie Lake West M.D. Parks. A sanidump station was added to Cold Lake M.D. Park. The expansion of Cold Lake M.D. Park also began. This expansion will see more than 70 sites added, the reopening of the boat launch, and more. Every campground has at least one playground. At the end of the 2020 season, Parks installed a new play structure and jumping pillow at Vezeau Beach M.D. Park.

COMMUNITY ACTION GRANTS

Playgrounds

Ball Diamonds

Boat Docks & 1 Mooring System

The purpose of the Community Action Grant (CAG) is to provide funding support to organizations and groups that contribute to the vitality of the Municipal District of Bonnyville and surrounding municipalities as well as supporting events that provide residents an opportunity to engage in their community. In 2020, there were five CAGs awarded, for a total funding amount of $56,500.

COMMUNITY HALLS

405 Campsites

The M.D. provides operating and capital grants for improvements to 15 community halls throughout the M.D. These halls are a key support in the communities where they are located, and play host to a number of events including weddings, craft shows, fundraisers, and other community building events.

ANNUAL REPORT 2020

FUNDING CONTRIBUTIONS (2020) SOCIETIES & COMMUNITY HALLS Glendon Agricultural Society

2020 $ 150,000

Ardmore Seniors’ Society

$ 25,000

Bonnyville & District Historical Society

$ 25,000

Cherry Grove Recreation & Agricultural Society

$25,000

Eastbourne Community Hall

$ 25,000

Flat Lake Community Hall

$ 25,000

Riverhurst Community Hall

$ 25,000

Willow Prairie Agricultural Society

$ 25,000

Bonnyville Agricultural Society

$ 20,000

Cold Lake Agricultural Society

$ 20,000

Dupre Community League

$ 5,000

Franchere Social Community Centre

$ 5,000

OTHER AGENCIES Bonnyville & District Chamber of Commerce

$ 15,000

Cold Lake Regional Chamber of Commerce

$ 15,000

Bonnyville Health Foundation

$ 10,000

Cold Lake Hearts for Healthcare Bonnyville Municipal Library Cold Lake Public Library

$ 10,000 $ 160,738 $ 96,890

ANNUAL REQUISITIONS

BONNYVILLE & DISTRICT

FCSS - Bonnyville

$ 332,925

FCSS - Cold Lake

$ 154,355

Seniors’ Transportation Grant

$ 30,000

CENTENNIAL CENTRE The Bonnyville and District Centennial Centre (C2) is a multi-use recreation facility jointly owned by the M.D. and the Town of Bonnyville. Located in the Town, the facility offers a variety of recreational opportunities to both rural and urban residents. The C2 is independently funded through grants from each municipality. In 2020, the M.D.’s grant came in at $1,026,523. Council also approved an additional $100,000 for capital expenditures in the 2020 budget. The M.D. also supports the C2 by supplying biweekly payroll services and Information Technology (IT) support, when needed.

ANNUAL REPORT 2020

Kinosoo Ridge Resort With a ski season that begins in one calendar year (2019) and ends in another (2020), the following is based on the 2019-2020 season.

In 2020, the resort began making

terrain parks, jumps, and other elements

visits to Kinosoo Ridge, which brought

preparations to become a full-season

for riders and skiers to enjoy. Kinosoo

over 3,200 students to the hill and

attraction with the preliminary work for

offers lesson packages through the Ki-

almost 1,200 students to the Tube Park.

the new aerial adventure park starting

nosoo Park Academy to help snow sport

It gives a new meaning to the phrase

up.

enthusiasts pick up new skills in a safe

“Snow Day!”

Located on the shores of Cold Lake,

environment.

In addition to the snow sports activities,

Kinosoo offers skiing and snowboard-

Kinosoo offers a number of lesson

Kinosoo also has a restaurant serv-

ing for all ages and all abilities. The

packages, for all ages, abilities, whether

ing up some of the best poutine in the

resort boasts a four-lane Tube Park to be

you’re a snowboarder or a skier. There

region. Kinosoo Kitchen offers food for

enjoyed by all. The hill also has Kritters

are also private lessons offered.

every meal – breakfast, lunch, dinner,

Krib, a small incline for brand new skiers

School-aged children from around the

and snacks. In addition to the cafeteria

to learn the basics, the Bunny Hill that

region often take field trips to Kinosoo

sitting area, there is the T-Bar Lounge, an

has a bit of a steeper pitch, and 13 runs

Ridge. For many, it is their first exposure

adult-only area where anyone over the

that range in ability level from begin-

to skiing and snowboarding. During the

age of 18 can enjoy a number of special-

ner to advanced. There are a number of

2019-2020 season there were 85 school

ity drinks and local craft beers.

The Year in

NUMBERS (Kinosoo Ridge)

4,938 Tube Park Visitors

5,883

Season Length

77 Days

922

Season Passes Sold

Equipment Pieces Rented

10,318 Lift Tickets Sold

Number of Visitors

34,000

ANNUAL REPORT 2020

Report from the General Manager

CORPORATE SERVICES

In 2020, the COVID-19 pandemic

Levels of service within the M.D. of

brought many new challenges in

Bonnyville remained consistent in our

operations for not only the M.D. of

Infrastructure Services Department.

Bonnyville, but the general public as

This includes roads, bridges, and

well. Staff and Council came together to

drainage systems. The scheduled road

make effective decisions to ensure the

construction, bridge replacement, and

continuity of delivering programs and

drainage remediation projects were

services to residents.

completed as planned.

Communication with residents

Additionally, the M.D. acquired

continued through Council and

the ownership and operations of

Committee meetings that were posted

the Bonnyville Regional Airport in

online to keep our residents informed.

November 2020.

A new fire hall was purchased in 2020

The M.D. worked with staff and

Construction for a new fire hall

to house the Bonnyville Regional Fire

residents to ensure compliance with

in Fort Kent and a fire hall/grader

Authority.

public health requirements while still

shop in Ardmore began in 2020,

The Planning and Community Services

providing all the services expected by

with a completion date in 2021. An

Department commenced construction

our residents.

investigation into the expansion of

of the Aerial Adventure Park at Kinosoo

A compensation review was completed

the Ardmore Class III Landfill was

Ridge Resort. A Recreation Master Plan

by a consultant for all positions in the

completed and will be implemented

was developed, and goals from the plan

municipality. A report was provided to

in 2021. The Roadside Brushing and

will be implemented over the next few

Council, which was approved with all

Mulching Program was developed and

years. The department also started a

recommendations being incorporated in

will be implemented over the next 20

review of several documents in 2020,

the 2021 budget.

years.

which included Area Structure Plans,

TOLULOPE MARAIYESA General Manager tmaraiyesa@md.bonnyville.ab.ca 780.826.3171 Ext. 9210

the Municipal Development Plan, and Intermunicipal Development Plans. Review for the plans will continue into 2021. Assessment levels have seen a decline in the past few years, but the demand for service levels continues to increase. Administration continues to find efficiencies in operations in response to the pressure to do more with less. The M.D. continues to maintain a relatively strong financial position to face any challenges that may lie ahead, ensuring the sustainability of the municipality for the future, while providing services efficiently to residents to make certain the M.D. continues to be a great municipality to live, work, and play.

ANNUAL REPORT 2020

Marketing & Communications The Marketing & Communications Department falls under Legislative and Information Services. The department is responsible for communicating with the residents and ratepayers of the M.D. through a variety of mediums — social media platforms, website, newspaper advertising, video production, etc. The department also handles marketing the M.D. as a tourism destination through lifestyle tradeshows, annual adventure guides, and marketing collaborations with neighbouring municipalities. In 2020, COVID-19 had a major impact on the department. In addition to the numerous messages needed about the state of affairs in the municipality in relation to the pandemic, staff had to continue to market the area as a destination, but to a small, local audience. The tradeshow season was cut short, affecting the distribution of the annual summer Adventure Guide. The guide showcases the entire Bonnyville/Cold Lake region, with an emphasis on M.D.-owned/operated campgrounds. The department pivoted, and decided on a dedicated maildrop in Edmonton, delivering the guides to the homes of people, in hopes of

From a fishing charter and stay at cabins, to berry pick-

giving them a new alternative to summer and outdoor activities.

ing and camping at Muriel Lake M.D. Park, these two

Communications staff are also responsible for producing a winter Ad-

videos will be used for the next five years to help draw

venture Guide, annual Budget and Business Plan, bi-monthly resident

people to the Lakeland. These videos were produced

newsletter, Council Highlights, press releases, and newspaper and radio

with funding from Travel Alberta.

advertising,

Two videos highlighting the M.D.’s Wolf Lake M.D. Park and Chicken Hill Lake M.D. Park were commissioned through the locally owned Scrapeline Media

The Year in

Productions.

NUMBERS

183,270

(Marketing & Comm)

43,462 Kinosoo Ridge Website Visitors

Media Releases Issued

M.D. Website Visitors

24 Editions of Council Highlights

The department also continued its partnership with Go East of Edmonton, which resulted in the inclusion of the M.D. in the Go East Guide as well as a Road Trip game that saw visitors given the chance to win by filling up a card with stickers available across the northeast. The campaign reached over 100,000 people. In response to the COVID-19 global pandemic, the department presented two t-shirt campaigns — one in the summer, and one in the winter. The

In 2020, Marketing & Communications staff partnered with Community

summer campaign saw five graphics highlighting

Futures Lakeland, Charlotte Lake Farms, and other local producers for a

#TakeItToTheLake summer activities printed on

new Open Farm Days event. An initiative spearheaded by the provincial

t-shirts and offered for sale to staff and as prizes for

government, Open Farm Days helps educate the public about the differ-

community contests and at campgrounds. The money

ent kinds of farms in Alberta. Charlotte Lake Farms brought the market

raised through the sale of the shirts was matched by

to the farm, and had numerous local producers selling their homemade,

Council and donated to the Bonnyville Food Bank. The

home grown goods, as well as providing education from a local farrier

winter campaign saw six graphics printed on shirts

and members of local 4-H clubs.

highlighting winter activities and offered to staff and

As a member of the #TakeItToTheLake collaborative, M.D. staff worked

the public for sale, with proceeds again matched by

with neighbouring municipalities and Seekers Media to produce videos

Council. This time the donation was directed to the

showcasing the Bonnyville/Cold Lake region.

Cold Lake Food Bank.

ANNUAL REPORT 2020

Economic Development Throughout 2020, the M.D. of Bonnyville formalized an approach to Economic Development through four initiatives: 1.

the establishment of Economic Development as a key initiative within the 2021 Municipal Strategic Plan

the establishment of a two-year Economic Development Officer (EDO) position to attract and retain businesses in the region

the establishment of a joint Regional Economic Development Committee in partnership with the Town of Bonnyville

the near completion of a Regional Economic Development Plan for the Bonnyville region, with both the M.D. and Town Council’s adoption in early 2021.

The EDO position and the regional plan were partially funded through an Alberta CARES (Community and Regional Economic Support) grant, which was applied for and received in 2020. The Town of Bonnyville, through the regional committee, is also an active partner in these current Economic Development initiatives. During the later part of 2020, an economic development consulting company (MDB Insight) was engaged to assist with the development of the regional plan. The creation of the plan involved extensive consultation with many segments of the local community, including local businesses, the agricultural community, community groups, Indigenous groups, elected officials, and residents. Layered onto this stakeholder engagement was the collection of community data and trends. The Economic Development Plan was 90 percent complete by the end of 2020.

Kelly & Brian Fieger of Journey North Cider Co., a new business venture that opened their doors in the M.D. during 2020.

ANNUAL REPORT 2020

MANAGEMENT REPORT Management’s Responsibility for Financial Reporting

Management is responsible for the preparation and presentation of the accompanying consolidated financial statements, including responsibility for significant accounting judgments and estimates in accordance with Canadian public sector accounting standards. The responsibility includes selecting appropriate accounting principles and methods, and making decisions affecting the measurement of transactions in which objective judgment is required. In discharging its responsibility for the integrity and fairness of the consolidated financial statements, management designs and maintains the necessary accounting systems and related internal controls to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of the consolidated financial statements. The elected Reeve and Council of the Municipal District of Bonnyville No. 87 are composed entirely of individuals who are neither management nor employees of the Municipality. The Reeve and Council have the responsibility of meeting with management and the external auditors to discuss the internal controls over the financial reporting process, auditing matters, and financial reporting issues. The Reeve and Council are also responsible for the appointment of the Municipality’s external auditors. Metrix Group LLP, an independent firm of Chartered Professional Accountants, is appointed by Council to audit the consolidated financial statements and to report directly to them. The external auditors have full and free access to and meet periodically and separately with both the Reeve and Council and management to discuss their audit findings.

Matt Janz

MATT JANZ

Interim Chief Adminstrative Officer

Tolulope Maraiyesa

TOLULOPE MARAIYESA, CPA, CGA

General Manager, Corporate Services

April 21, 2021 Bonnyville, Alberta

ANNUAL REPORT 2020

INDEPENDENT AUDITOR’S REPORT

To the Reeve & Council of the Municipal District of Bonnyville No. 87 OPINION We have audited the accompanying consolidated financial statements of the Municipal District of Bonnyville No. 87 (the Municipality), which comprise the consolidated statement of financial position as at December 31, 2020 and the consolidated statements of operations, change in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Municipality as at December 31, 2020, the results of its operations, changes in net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

BASIS FOR OPINION We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Municipality in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with those requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE CONSOLIDATED FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for assessing the Municipality’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Municipality or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Municipality’s financial reporting process. Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. (CONTINUED)

ANNUAL REPORT 2020

AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: •

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

•

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Municipality’s internal control.

•

Evaluate the appropriateness of accounting policies and the reasonableness of accounting estimates and related disclosures made by management.

•

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Municipality’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date or our auditors’ report. However, future events or conditions may cause the Municipality to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Chartered Professional Accountants Edmonton, Alberta April 21, 2021

ANNUAL REPORT 2020

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 2020

2019

63,658,325

52,074,571

Taxes and grants in place of taxes receivables (Note 3)

2,109,021

1,767,755

Trade and other receivables (Note 4)

2,836,254

7,527,811

Debt recoverable - local improvements (Note 5)

420,189

476,285

Land held for resale

345,090

41,780,021

44,141,474

111,148,900

106,332,986

11,913,698

6,071,545

Deposit liabilities (Note 8)

1,354,563

1,372,268

Deferred revenue (Note 9)

1,945,201

2,589,557

921,454

904,245

12,008,480

12,781,117

2,365,683

2,378,639

30,509,079

26,097,371

80,639,821

80,235,615

282,476,972

270,902,692

34,502,365

33,946,683

526,221

482,076

317,505,558

305,331,451

398,145,379

385,567,066

FINANCIAL ASSETS Cash and temporary investments (Note 2)

Investments (Note 6)

LIABILITIES Accounts payable and accrued liabilities (Note 7)

Employee benefit obligations (Note 10) Long-term debt (Note 11) Landfill closure and post-closure liability (Note 12)

NET FINANCIAL ASSETS NON-FINANCIAL ASSETS Tangible capital assets (Schedule 1) Inventory for consumption (Note 13) Prepaid expenses

ACCUMULATED SURPLUS (Schedule 2, Note 14) Guarantee (Note 15) Commitment (Note 18) The accompanying notes are an integral part of these consolidated financial statements

ANNUAL REPORT 2020

CONSOLIDATED STATEMENT OF OPERATIONS & ACCUMULATED SURPLUS REVENUE Net municipal taxes (Schedule 3) User fees and sales of goods (Schedule 5)

2020 (Budget) (Note 22)

2020 (Actual)

2019 (Actual)

60,874,146

60,881,554

62,646,484

4,287,114

4,512,738

4,827,738

Government transfers for operating (Schedule 4)

2,280,750

1,187,869

1,674,862

Investment income

1,340,000

1,251,472

2,420,069

Penalties on taxes

307,000

410,701

391,703

Licenses and permits

406,089

293,956

490,177

5,173

8,716

Sales to other governments

332,270

368,874

345,803

Fines

206,200

89,285

162,554

Other

2,662,620

2,102,379

2,306,476

72,696,189

71,104,001

75,274,582

Development levies

EXPENSES Council Administration

692,631

527,906

657,312

6,768,479

5,503,871

4,986,403

11,818,939

7,974,495

7,076,739

Firefighting services

1,613,090

1,709,782

1,658,220

Ambulance

2,074,484

1,936,458

1,823,660

668,483

515,390

592,311

2,467,066

2,498,955

2,405,164

26,533,042

35,100,945

34,398,472

2,646,561

1,057,300

984,659

313,808

535,724

525,781

3,051,174

2,620,364

2,805,543

490,280

488,870

490,726

General government services

Disaster and emergency measures Bylaws enforcement Roads, streets, walks and lighting Water supply and distribution Wastewater treatment and disposal Waste management Family and Community Support Services

195,000

188,950

131,150

Land use planning, zoning and development

2,454,399

1,579,642

1,760,536

Agricultural services

2,493,851

2,247,869

2,295,171

Community services

542,563

509,209

498,139

Recreation boards

1,146,153

1,296,155

1,358,526

Parks and recreation

3,786,595

3,424,387

3,518,720

Economic development and other planning

Library ANNUAL SURPLUS BEFORE OTHER INCOME

377,736

379,331

355,602

70,134,334

70,095,603

68,322,834

2,561,855

1,008,398

6,951,748

OTHER INCOME 8,723,878

9,976,631

8,665,232

Contributed assets (Schedule 1)

300,000

1,419,922

2,196,873

Gain (loss) on disposal of tangible capital assets

487,999

173,362

244,728

Government transfers for capital (Schedule 4)

9,511,877

11,569,915

11,106,833

12,073,732

12,578,313

18,058,581

ACCUMULATED SURPLUS, BEGINNING OF YEAR

385,567,066

367,508,485

ACCUMULATED SURPLUS, END OF YEAR (Schedule 2, Note 14)

397,640,798

398,145,379

385,567,066

ANNUAL SURPLUS

ANNUAL REPORT 2020

CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS 2020 (Budget) (Note 22)

2020 (Actual)

2019 (Actual)

12,073,732

12,578,313

18,058,581

(63,478,251)

(30,663,776)

(28,832,247)

(300,000)

(1,419,922)

(2,196,873)

Proceeds on disposal of tangible capital assets

232,883

1,117,711

Amortization of tangible capital assets

20,449,897

20,296,349

(487,999)

(173,362)

(244,728)

(64,266,250)

(11,574,280)

(9,859,788)

Net change in prepaid expenses

(44,145)

(19,377)

Net change in inventory for consumption

(555,682)

(2,414,958)

(599,827)

(2,434,335)

(52,192,518)

404,206

5,764,458

NET FINANCIAL ASSETS, BEGINNING OF YEAR

80,235,615

74,471,157

NET FINANCIAL ASSETS, END OF YEAR

28,043,097

80,639,821

80,235,615

ANNUAL SURPLUS Acquisition of tangible capital assets Contributed tangible capital assets

Loss (gain) on disposal of tangible capital assets

INCREASE IN NET FINANCIAL ASSETS

ANNUAL REPORT 2020

CONSOLIDATED STATEMENT OF CASH FLOWS 2020

2019

12,578,313

18,058,581

Amortization of tangible capital assets

20,449,897

20,296,349

Acquisition of contributed capital assets

(1,419,922)

(2,196,873)

(173,362)

(244,728)

31,434,926

35,913,329

4,350,291

(1,577,276)

(555,682)

(2,414,956)

(44,145)

(19,377)

56,097

52,735

(12,956)

195,014

5,842,152

(5,705,997)

17,209

(110,104)

Deposit liabilities

(17,705)

34,620

Deferred revenue

(644,356)

1,262,035

8,990,905

(8,283,306)

40,425,831

27,630,023

(772,637)

(747,904)

(772,637)

(747,904)

(30,663,776)

(28,832,247)

232,883

1,117,711

(30,430,893)

(27,714,536)

8,186,117

687,148

(5,824,664)

(40,989,071)

2,361,453

(40,301,923)

CHANGE IN CASH AND TEMPORARY INVESTMENTS, DURING THE YEAR

11,583,754

(41,134,340)

CASH AND TEMPORARY INVESTMENTS, BEGINNING OF YEAR

52,074,571

93,208,911

CASH AND TEMPORARY INVESTMENTS, END OF YEAR (Note 2)

63,658,325

52,074,571

OPERATING ACTIVITIES Cash from operations: Annual surplus Non-cash items included in annual surplus:

Gain on disposal of tangible capital assets

Change in non-cash working capital balances: Accounts receivable Inventory for consumption Prepaid expenses Local improvements - recoverable Provision for landfill closure and post-closure Accounts payable and accrued liabilities Employee benefit obligations

FINANCING ACTIVITIES Repayment of long-term debt

CAPITAL ACTIVITIES Acquisition of tangible capital assets Proceeds on disposal of tangible capital assets

INVESTING ACTIVITIES Proceeds on sale of investments Purchase of investments

* Construction in progress is comprised of -

12,448,978

Balance, End of Year

NET BOOK VALUE, BEGINNING OF YEAR

Disposals

14,191,869

Amortization expense

NET BOOK VALUE, END OF YEAR

Balance, Beginning of Year

ACCUMULATED AMORTIZATION

14,191,869

Transfers

Balance, End of Year

1,208,096

534,795

12,448,978

Disposals

Contributed assets

Additions

Balance, Beginning of Year

COST

LAND

5,448,405

40,045,900

41,980,966

8,665,597

983,725

7,681,872

50,646,563

162,324

2,756,467

47,727,772

BUILDINGS

24,566,316

186,893,718

172,817,099

477,661,644

(1,832)

16,159,600

461,503,876

650,478,743

277,751

(9,153)

15,891

1,796,660

648,397,594

ENGINEERED STRUCTURES

125,011

17,039,835

16,378,302

17,154,679

(269,097)

2,149,866

15,273,910

33,532,981

(280,978)

33,611

1,466,603

32,313,745

MACHINERY & EQUIPMENT

7,370,703

6,969,004

10,409,704

(765,862)

1,156,706

10,018,860

17,378,708

(800,037)

789,182

17,389,563

VEHICLES

7,103,558

30,139,732

(277,751)

(6,144)

23,320,069

7,103,558

CONSTRUCTION IN PROGRESS*

30,139,732

7,103,558

270,902,692

494,478,518

513,891,624 282,476,972

(1,622,866)

765,381,210

796,368,596

(1,036,791)

20,296,349

(2,495,850)

(1,096,312)

20,449,897

2,196,873

1,419,922

475,805,035

28,832,247

30,663,776

494,478,518

736,847,940

2019

765,381,210

2020

CONSOLIDATED SCHEDULE OF TANGIBLE CAPITAL ASSETS

Schedule 1

ANNUAL REPORT 2020 35

BALANCE, END OF YEAR (Note 14)

Change in accumulated surplus

Long term debt repaid

Levied portion of debt recoverable local improvements

Annual amortization expense

Disposal of tangible capital assets (net of amortization)

Contributed tangible capital assets

(16,566,099) 22,758,901

16,919,805

(16,566,099)

(10,774,756)

(772,637)

56,097

20,449,897

59,521

(1,419,922)

(30,663,776)

16,566,099

Restricted funds designated for cash flow

Current year funds used for tangible capital assets

(4,834,639)

Current year funds designated for future equipment - net

(22,793,709)

12,578,313

Annual surplus

Current year funds designated for future use

39,325,000

27,694,561

BALANCE, BEGINNING OF YEAR

RESTRICTED CASH FLOW

UNRESTRICTED SURPLUS

26,376,860

4,834,639

21,542,221

RESTRICTED EQUIPMENT POOL

61,201,132

22,793,709

38,407,423

RESTRICTED OTHER

CONSOLIDATED SCHEDULE OF CHANGES IN ACCUMULATED SURPLUS

Schedule 2

270,888,681

12,290,820

772,637

(56,097)

(20,449,897)

(59,521)

1,419,922

30,663,776

258,597,861

EQUITY IN TANGIBLE CAPITAL ASSETS

18,058,581 385,567,066

12,578,313 398,145,379

18,058,581

12,578,313

367,508,485

385,567,066

2019

2020

36 ANNUAL REPORT 2020

ANNUAL REPORT 2020

Schedule 3

CONSOLIDATED SCHEDULE OF PROPERTY & OTHER TAXES 2020 (Budget) (Note 22)

2020 (Actual)

2019 (Actual)

Real property taxes

41,432,969

41,408,830

42,762,756

Linear property taxes

32,980,472

32,961,135

33,713,528

Government grants in lieu of property taxes

31,646

25,138

Local improvement taxes (Note 5)

30,363

30,364

33,726

74,475,450

74,431,975

76,535,148

12,265,952

12,217,446

12,447,677

Lakeland Roman Catholic Separate School District No. 150

548,291

548,249

641,348

Lakeland Lodge and Housing Foundation

507,114

500,441

Designated Industrial Property

279,947

277,612

299,198

13,601,304

13,550,421

13,888,664

60,874,146

60,881,554

62,646,484

TAXATION

REQUISITIONS Alberta School Foundation Fund

NET MUNICIPAL TAXES

Schedule 4

CONSOLIDATED SCHEDULE OF GOVERNMENT TRANSFERS 2020 (Budget) (Note 22)

2020 (Actual)

2019 (Actual)

1,508,521

970,754

964,250

772,229

217,115

708,761

1,851

2,280,750

1,187,869

1,674,862

8,278,062

9,913,823

8,476,122

445,816

62,808

189,110

8,723,878

9,976,631

8,665,232

11,004,628

11,164,500

10,340,094

TRANSFERS FOR OPERATING Provincial government Local governments Federal government

TRANSFERS FOR CAPITAL Provincial government Federal government

TOTAL GOVERNMENT TRANSFERS

7,840,327

Transfers to other governments

49,996,321

Gain (loss) on disposal of tangible capital assets

ANNUAL SURPLUS

853,121

49,143,200

285,180

49,428,380

(3,391,319)

143,076

(3,534,395)

834,398

(2,699,997)

5,826,187

13,721,093

Contributed assets

Government transfers for capital

ANNUAL SURPLUS BEFORE OTHER INCOME

Amortization of tangible capital assets

ANNUAL SURPLUS BEFORE AMORTIZATION

43,152

839,152

1,112

445,531

125,169

Other (recovery)

Interest on long term debt

266,486

Materials, goods, supplies and utilities

1,096,008

Contracted and general services

Transfers to local boards and organizations

4,393,103

Salaries, wages, and benefits

4,497,240

3,126,190

63,149,473

EXPENSES

1,842

156,390

Licenses and permits

230,245

24,568

320,934

136,848

1,222,557

743,099

2,548,601

PROTECTIVE SERVICES

Government transfers

Investment income

All other

9,025

60,881,554

COUNCIL ADMINISTRATION & GENERAL GOVERNMENT

(3,786,897)

33,758

(3,820,655)

254,076

(3,566,579)

4,082,644

475,573

69,100

1,372,607

2,165,364

516,065

93,669

181,407

69,565

171,424

MUNICIPAL PLANNING, AGRICULTURE SERVICES & ECONOMIC DEVELOPMENT

(204,106)

677,820

188,950

487,280

1,500

473,714

FCSS & COMMUNITY SERVICES

(22,770,319)

1,386,311

9,079,360

(33,235,990)

17,377,430

(15,858,560)

17,723,512

363,707

286

9,076,652

1,523,484

6,759,383

1,864,952

42,055

44,125

1,778,772

ROADS, STREETS, WALKS & LIGHTING

(3,701,736)

3,850

(3,705,586)

751,250

(2,954,336)

3,462,139

29,609

881,130

597,796

703,924

1,249,680

507,803

36,720

471,083

WATER, SEWER & WASTE MANAGEMENT

(3,563,631)

(7,322)

33,611

44,150

(3,634,070)

947,563

(2,686,507)

4,152,311

17,020

877,762

581,800

971,976

1,703,753

1,465,804

121,530

4,347

27,322

1,312,605

PARKS, RECREATION & LIBRARY

12,578,313

173,362

1,419,922

9,976,631

1,008,398

20,449,897

21,458,295

49,645,706

393,316

185,627

12,416,755

839,850

8,926,515

6,113,620

20,770,023

71,104,001

293,956

1,187,869

1,251,472

2,976,412

4,512,738

60,881,554

TOTAL

CONSOLIDATED SCHEDULE OF SEGMENTED INFORMATION (2020)

User fees and sales of goods

Taxation

REVENUE

Schedule 5

38 ANNUAL REPORT 2020

53,948,527

Gain (loss) on disposal of tangible capital assets

ANNUAL SURPLUS

134,009

53,814,518

337,542

54,152,060

(2,865,725)

211,157

(3,076,882)

737,488

(2,339,394)

5,741,867

12,382,912

Contributed assets

Government transfers for capital

ANNUAL SURPLUS BEFORE OTHER INCOME

Amortization of tangible capital assets

ANNUAL SURPLUS BEFORE AMORTIZATION

51,708

858,109

548,844

4,283,206

111,986

Other (recovery)

Interest on long term debt

235,648

Materials, goods, supplies and utilities

6,938,771

Transfers to other governments

Transfers to local boards and organizations

896,102

Contracted and general services

Salaries, wages, and benefits

4,200,405

3,402,473

66,534,972

EXPENSES

3,326

293,062

Licenses and permits

234,944

23,811

432,994

500,000

2,371,628

713,748

2,707,398

PROTECTIVE SERVICES

Government transfers

Investment income

All other

10,050

62,646,484

COUNCIL ADMINISTRATION & GENERAL GOVERNMENT

(3,693,188)

1,883

(3,695,071)

231,151

(3,463,920)

4,322,695

644,152

362,268

979,596

2,336,679

858,775

137,709

284,185

74,206

362,675

MUNICIPAL PLANNING, AGRICULTURE SERVICES & ECONOMIC DEVELOPMENT

(87,547)

621,876

131,150

487,280

596

2,850

534,329

FCSS & COMMUNITY SERVICES

(24,087,570)

8,448

109,617

8,342,113

(32,547,748)

17,356,597

(15,191,151)

17,041,875

385,359

8,683,280

1,352,229

6,621,007

1,850,724

56,080

1,794,644

ROADS, STREETS, WALKS & LIGHTING

(3,810,681)

756,545

(3,054,136)

3,559,438

32,923

688,332

676,419

837,732

1,324,032

505,302

6,544

53,477

445,281

WATER, SEWER & WASTE MANAGEMENT

(1,345,235)

23,240

2,087,256

189,110

(3,644,841)

877,026

(2,767,815)

4,355,822

12,173

1,059,161

655,512

944,302

1,684,674

1,588,007

114,860

24,630

146,183

1,302,334

PARKS, RECREATION & LIBRARY

18,058,581

244,728

2,196,873

8,665,232

6,951,748

20,296,349

27,248,097

48,026,485

418,282

175,867

12,168,682

1,148,930

8,102,470

5,559,401

20,452,853

75,274,582

490,177

1,674,862

2,420,069

3,215,252

4,827,738

62,646,484

TOTAL

CONSOLIDATED SCHEDULE OF SEGMENTED INFORMATION (2019)

User fees and sales of goods

Taxation

REVENUE

Schedule 5

ANNUAL REPORT 2020 39

ANNUAL REPORT 2020

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1. SIGNIFICANT ACCOUNTING POLICIES

as revenue in the period earned. When required by the funding

The consolidated financial statements of the Municipal District of

government or related act, investment income earned on deferred

Bonnyville No. 87 (the “Municipality”) are the representations of

revenue is added to the investment, and forms part of the deferred

management prepared in accordance with Canadian public sector

revenue balance.

accounting standards. Significant aspects of the accounting policies

(e) Landfill Closure & Post-Closure Liability

adopted by the Municipality are as follows:

Pursuant to the Alberta Environmental Protection and

(a) Reporting Entity

Enhancement Act, the Municipality is required to fund the closure

The consolidated financial statements reflect the assets, liabilities,

of its landfill site and provide for post-closure care of the facility.

revenues, expenses, and change in net financial assets and cash

Closure and post-closure activities include the final clay cover,

flows of the reporting entity. The entity is comprised of all the

landscaping, as well as surface and ground water monitoring,

organizations that are owned or controlled by the Municipality and

leachate control, and visual inspection. The requirement is being

are, therefore, accountable to the Council for the administration

provided for over the estimated remaining life of the landfill site

of their financial affairs and resources. They include the Municipal

based on usage.

District of Bonnyville No. 87 Library Board and the Municipality’s

(f) Cash & Temporary Investments

proportionate share of the Bonnyville Regional Fire Authority 71%.

Cash and temporary investments include items that are readily

The schedule of taxes levied also includes requisitions for

convertible to known amounts of cash, are subject to an

education and seniors foundations that are not part of the

insignificant risk of change in value, and have a maturity of three

municipal reporting entity.

months or less at acquisition.

The statements exclude trust assets that are administered for the

(g) Tax Revenue

benefit of external parties. Interdepartmental and organizational

Property tax revenue is based on assessments determined in

transactions and balances are eliminated.

accordance with the Municipal Government Act. Tax mill rates are

(b) Basis of Accounting

established annually. Taxation revenues are recorded at the time tax

The consolidated financial statements are prepared using the

billings are issued. Assessments are subject to appeal. Construction

accrual basis of accounting. The accrual basis of accounting

and borrowing costs associated with local improvement projects

recognizes revenue as it is earned and measurable. Expenses are

are recovered through annual special property assessments during

recognized as they are incurred and measurable based upon receipt

the period of the related borrowing. These levies are collectible

of goods and services and/or the legal obligation to pay. Funds

from property owners for work performed by the Municipality.

from external parties and earnings thereon restricted by agreement

Under the accrual basis of accounting, revenues to be received

or legislation are accounted for as deferred revenue until used for

from local improvement assessments are recognized in full in the

the purpose specified.

period the local improvement project costs are incurred and the

passing of the related imposition by-law.

Land held for resale is recorded at the lower of cost or net

(h) Use of Estimates

realizable value. Cost includes costs for land acquisition and

The preparation of consolidated financial statements in conformity

improvements required to prepare the land for servicing such as

with Canadian public sector accounting standards requires

clearing, stripping and leveling charges. Related development costs

management to make estimates and assumptions that affect

incurred to provide infrastructure such as water and wastewater

the reported amount of assets and liabilities and disclosure of

services, roads, sidewalks and street lighting are recorded as

contingent assets and liabilities at the date of the consolidated

physical assets under their respective function.

financial statements, and the reported amounts of revenue and

(d) Investments

expenditure during the period. Where management uncertainty

Investments are recorded at amortized cost. Investment premiums

exists, the consolidated financial statements have been prepared

and discounts are amortized over the term of the respective

within reasonable limits of materiality. Actual results could differ

investments. When there has been a loss in value that is other

from those estimates. The Municipality has used estimates to

than a temporary decline, the respective investment is written

determine an allowance for doubtful accounts, accrued liabilities,

down to recognize the loss. Gains on principal protected notes are

employment benefit obligations, inventory valuation and the useful

recognized as income when sold. Investment income is reported

lives of tangible capital assets.

ANNUAL REPORT 2020

(i) Government Transfers

(j) Requisition Over-Levies & Under-Levies

Government transfers are the transfer

Over-levies and under-levies arise from the difference between the actual property

of assets from all levels of governments

tax levy made to cover each requisition and the actual amount requisitioned. If the

that are not the result of an exchange

actual levy exceeds the requisition, the over-levy is accrued as a liability and property

transaction, are not expected to be repaid

tax revenue is reduced. In situations where the actual levy is less than the requisition

in the future, or are the result of a direct

amount, the under-levy is accrued as a receivable and as property tax revenue.

financial return. Government transfers are

Requisition tax rates in the subsequent year are adjusted for any over-levies or under-

recognized in the consolidated financial

levies of the prior year.

statements as revenue in the period that

(k) Pension Expenses

the events giving rise to the transfer

Contributions for current and past service pension benefits are recorded as expenses in

occurred, providing the transfers are

the year in which they become due.

authorized, any eligibility criteria have been

(l) Allowances for Operating & Physical Assets

met by the Municipality, and reasonable

Allowances for asset valuations are netted against the related asset. Increases in allowances

estimates of the amounts can be made.

are recorded as expenditures, while decreases in allowances are recorded as revenues.

(m) Non-Financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the normal course of operations. The change in non-financial assets during the year, together with the excess of revenues over expenses, provides the consolidated change in net financial assets for the year. i) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis or 10% declining balance over the estimated useful life as follows: 50 years

Buildings Engineered Structures

40-95 years

Bridges Sidewalks

30 years

Water system

40 years

Wastewater System

40 years 10-40 years

Roadways

5-20 years

Machinery & Equipment Heavy Machinery & Equipment

10% declining balance

Vehicles

4-15 years

One-half of the annual amortization is charged in the year of acquisition and in the year of disposal. Assets under construction are not amortized until the asset is available for productive use. ii) Contributions of Tangible Capital Assets Tangible capital assets received as contributions are recorded at fair value at the date of receipt and also are recorded as revenue. iii) Leases Leases are classified as capital or operating leases. Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as capital leases. All other leases are accounted for as operating leases and the related lease payments are charged to expenses as incurred. iv) Inventory for Consumption Inventory held for consumption is recorded at the lower of cost and replacement cost with cost determined using the average cost method. v) Cultural and Historical Tangible Capital Assets Works of art for display are not recorded as tangible capital assets but are disclosed.

ANNUAL REPORT 2020

(n) Future Accounting Standard Pronoucements The following summarizes upcoming changes to the Canadian public sector accounting standards. The Municipality will continue to assess the impact and prepare for the adoption of these standards. i) Financial Statement Presentation PS1201, Financial Statement Presentation, requires a new statement of re-measurement gains and losses separate from the statement of operations. Included in this new statement are the unrealized gains and losses arising from the re-measurement of financial instruments and items denominated in foreign currencies, as well as the government’s proportionate share of other comprehensive income that arises when a government includes the results of government business enterprises and partnerships. This standard is applicable for fiscal years beginning on or after April 1, 2022. ii) Foreign Currency Translation PS 2601, Foreign Currency Translation, requires that monetary assets and liabilities denominated in foreign currency be adjusted to reflect the exchange rates in effect at the financial statement dates. Unrealized gains and losses are to be presented in the new statement of re-measurement gains and losses. This standard must be adopted in conjunction with PS 2601 and PS 3450 and is applicable for fiscal years beginning on or after April 1, 2022. iii) Portfolio Investments PS 3041, Portfolio Investments, has removed the distinction between temporary and portfolio investments and amended to conform to PS 3405. This standard must be adopted in conjunction with PS 1201, PS 2601, and PS 3450 and is applicable for fiscal years beginning on or after April 1, 2022. iv) Financial Instruments PS 3450, Financial Instruments, established recognition, measurement and disclosure requirements for derivative and nonderivative financial instruments. The standard requires fair value measurement of derivative and equity instruments; all other financial instruments can be measured at cost/amortized cost or fair value at the election of the government. Unrealized gains and losses are presented in a new statement of remeasurement gains and losses. There is the requirement to disclose the nature and extent of risks arising from financial instruments and clarification is given for the derecognition of financial liabilities. This standard is applicable for fiscal years beginning on or after April 1, 2022. v) Asset Retirement Obligations PS 3280, Asset Retirement Obligations, establishes standards on how to account and report for legal obligations associated with the retirement of certain tangible capital assets including solid waste landfill sites. As a result, PS 3270, Solid Waste Landfill Closure and Post-Closure Liability has been withdrawn but will remain in effect until the adoption of PS 3280. This standard is applicable for fiscal years beginning on or after April 1, 2022. vi) Revenue PS 3400, Revenue, establishes standards on how to account for and report revenue differentiating between revenue arising from transactions that include performance obligations and transactions that do not. This standard is applicable for fiscal years beginning on or after April 1, 2023.

ANNUAL REPORT 2020

2. CASH AND TEMPORARY INVESTMENTS Temporary investments are short-term deposits with original

2020

2019

$ 55,453,569

$ 24,146,350

8,204,756

27,928,221

$ 63,658,325

$ 52,074,571

2020

2019

Current taxes

$ 1,237,730

$ 1,163,294

Arrears taxes

1,053,633

724,780

2,291,363

1,888,074

(182,342)

(120,319)

$ 2,109,021

$ 1,767,755

2020

2019

$ 1,127,593

$ 1,346,097

1,021,192

5,716,006

902,099

664,930

3,050,884

7,727,033

(214,630)

(199,222)

$ 2,836,254

$ 7,527,811

maturities of three months or less bearing interest at rates ranging from 0.85% to 1.10% maturing in 2021. Included in term deposits is a restricted amount of $274,410 (2019 - $298,661)

Cash Temporary investments

received from money-in-place of municipal reserves and held exclusively for municipal and public recreation purposes.

3. TAXES & GRANTS IN PLACE OF TAXES RECEIVABLE Taxes & grants in place of taxes

Less: allowance for doubtful accounts

4. TRADE & OTHER RECEIVABLES Trade & other Receivable from other governments Recievable from other governments (GST)

Less: allowance for doubtful accounts

5. DEBT RECOVERABLE - LOCAL IMPROVEMENTS The Municipality passed Bylaw No. 1253 authorizing Council to provide for a local improvement to install a water supply pipeline to the Hamlet of Ardmore and the construction of water storage and pumping facilities for each of the Hamlets of Ardmore and Fort Kent. The total cost of the local improvement was $1,126,681, and is repayable in 25 annual installments of $86,460 including interest at a fixed rate of 6.375% per annum maturing October 15, 2026.

ANNUAL REPORT 2020

6. INVESTMENTS

2020

2019

Carrying value

Market value

Carrying value

Market value

$ 19,678,577

$ 20,723,862

$ 25,000,000

$ 24,617,017

20,914,300

20,979,318

15,000,000

14,975,515

1,123,604

4,085,093

Landfill reclamation security deposits

47,388

35,207

Other

16,152

21,174

$ 41,780,021

$ 42,890,324

$ 44,141,474

$ 43,734,006

Fixed income securities Principal protected notes Term deposits

The fixed income securities have effective interest rates ranging from 2.74% to 3.89% with maturity dates from January 18, 2024 to September 17, 2029. The market value of the fixed income securities and principal protected notes are based on quoted market values. The market value of the fixed income securities and principal protected notes fluctuate with changes in market interest rates and indices. When there has been a loss in value that is other than a temporary decline, the respective investment is written down to recognize the loss. Market values are based on market conditions at a certain point in time and as such, may not be reflective of the future fair values. Included in term deposits Bonnyville Regional Fire Authority term deposits totaling $1,123,604 (2019 - $907,922). Term deposits have interest rates ranging from 1.50% to 2.30% with maturity dates ranging from May 2021 to August 2022.

7. ACCOUNTS PAYABLE & ACCRUED LIABILITIES

2020

2019

$ 6,866,461

$ 4,874,752

4,939,877

1,082,390

107,360

114,403

$ 11,913,698

$ 6,071,545

2020

2019

$ 1,238,152

$ 1,264,310

Water meter deposits

74,847

68,522

Other deposits

41,564

39,436

$ 1,354,563

$ 1,372,268

Trade Other governments Accrued interest payable

8. DEPOSIT LIABILITIES Subdivision deposits

9. DEFERRED REVENUE Deferred revenue consists of the following amounts, which have been restricted by third parties for a specified purpose. These amounts are recognized as revenue in the period in which the related expenditures are incurred. 2019

Additions Revenue Recognized

2020

$ 1,298,632

$ (99,685)

$ 1,198,947

Other

345,489

648,726

(594,701)

399,514

Alberta Community Partnership

377,393

3,228

(33,890)

346,731

(1)

1,032,125

4,210,090

(5,242,215)

834,540

(834,540)

$ 2,589,557

$ 6,160,676

$ (6,805,032)

$ 1,945,201

Alberta Municipal Operating Support Grant

Willow Prairie Agricultural Society lease agreement Municipal Sustainability Initiative Improvement District No. 349

ANNUAL REPORT 2020

10. EMPLOYEE BENEFIT OBLIGATIONS Vacation and overtime

2020

2019

$ 921,454

$ 904,245

The vacation and overtime liability is comprised of the vacation and overtime that employees are deferring. Employees have either earned the benefits (and are vested) or are entitled to these benefits within the next budgetary year. The Municipality does not provide post-employment benefits to their employees.

11. LONG-TERM DEBT Tax supported debentures

2020

2019

$ 12,008,480

$ 12,781,117

The current portion of the long-term debt amounts to $798,241 (2019 - $772,637).

Principal and interest repayments

Principal

Interest

Total

2020

$ 798,241

$ 374,755

$ 1,172,996

2021

824,751

348,245

1,172,996

2022

852,201

320,795

1,172,996

2023

880,629

292,367

1,172,996

2024

910,073

262,923

1,172,996

7,742,585

1,036,167

8,778,752

$ 12,008,480

$ 2,635,252

$ 14,643,732

Thereafter

Debenture debt is repayable to the Province of Alberta and consists of two amounts, bearing interest at a rate of 6.375% and 3.051% per annum maturing in the year 2026 and 2033 respectively. Debenture debt is issued on the credit and security of the Municipality at large. Interest on long-term debt amounted to $393,316 (2019 - $418,282). The Municipality’s total cash payments for interest is $400,360 (2019 - $425,093).

12. LANDFILL CLOSURE AND POST-CLOSURE LIABILITY Alberta environmental law requires closure and post-closure care of landfill sites, which includes final covering and landscaping, pumping of ground water and leachates from the site, ongoing environmental monitoring, and site inspections and maintenance. The estimated total liability represents the net present value of the discounted cash flows of the total estimated cost for closure and post closure activities for 25 years after closing using a discount rate of 2.29% (2019 - 2.69%) and assuming annual inflation of 2.00% (2019 - 2.00%). The accrued liability is based on the cumulative capacity used at year end compared to the total estimated landfill capacity. The estimated remaining capacity of the landfill sites is 607,958 (2019 - 618,047) cubic metres. The Municipality transferred waste management activities to the Beaver River Regional Waste Management Commission effective April 1, 2009. As part of this transfer several existing landfills stopped receiving municipal solid waste and were closed. Some of the closed landfills were converted to waste transfer stations and some were restricted to receiving inert wastes only. (See next page for table)

ANNUAL REPORT 2020

2020

2019

Estimated closure liability Class 2 landfills

$ 302,426

$ 300,430

Estimated post-closure liability Class 2 landfills

1,897,511

1,954,506

Estimated closure liability Class 3 landfills

744,913

620,779

Estimated post-closure liability Class 3 landfills

528,218

421,049

$ 3,473,068

$ 3,296,764

88%

89%

$ 1,107,385

$ 918,125

Estimated capacity used Class 2 landfills

100%

Estimated capacity used Class 3 landfills

12%

11%

Accrued liability portion Class 2 landfills

$ 2,199,937

$ 2,254,936

Accrued liability portion Class 3 landfills

165,746

123,703

$ 2,365,683

$ 2,378,639

Estimated total liability Estimated capacity remaining Class 3 landfills Portion of total liability remaining to be recognized Class 3 landfills

Accrued liability portion

13. INVENTORY FOR CONSUMPTION Gravel Parts, culverts and other

2020

2019

$ 33,302,119

$ 32,633,032

1,200,246

1,313,651

$ 34,502,365

$ 33,946,683

14. ACCUMULATED SURPLUS Accumulated surplus consists of restricted and unrestricted amounts and equity in tangible capital assets as follows: 2020

2019

$ 16,919,805

$ 27,694,561

Cash flow

22,758,901

39,325,000

General equipment replacement

26,376,860

21,542,221

Other

61,201,132

38,407,423

110,336,893

99,274,644

270,888,681

258,597,861

$ 398,145,379

$ 385,567,066

Unrestricted surplus Restricted surplus

Equity in tangible capital assets

15. GUARANTEE The Municipality has guaranteed up to $500,000 of an overdraft protection for the Bonnyville and District Leisure Facility Corporation. As at December 31, 2020, no amounts had been drawn on the bank overdraft (2019 - $NIL).

ANNUAL REPORT 2020

16. DEBT LIMITS Section 276(2) of the Municipal Government Act requires that debt and debt limits as defined by Alberta Regulation 255/2000 for the Municipality be disclosed as follows: 2020

2019

$ 106,656,002

$ 112,911,873

12,008,480

12,781,117

Amount of total debt limit unused

$ 94,647,522

$ 100,130,756

Debt servicing limit

$ 17,776,000

$ 18,818,646

1,172,996

$ 16,603,004

$ 17,645,650

Total debt limit Total debt

Debt servicing Amount of debt servicing limit unused

The debt limit is calculated at 1.50 times revenue of the Municipality (as defined in the Alberta Regulation 255/2000) and the debt service limit is calculated as 0.25 times such revenue. Incurring debt beyond these limitations requires approval by the Minister of Municipal Affairs. These thresholds are a conservative guideline used by Alberta Municipal Affairs to identify municipalities that could be at a financial risk if further debt is acquired. The calculation taken alone does not represent the financial stability of the Municipality. Rather, the consolidated financial statements must be interpreted as a whole.

17. SALARIES AND BENEFITS DISCLOSURE Disclosure of remuneration and benefits for elected municipal officials, the chief administrative officer and designated officers as required by Alberta Regulation 313/2000 is as follows: Salary (1)

Benefits, Travel and Allowances (2)

2020 Total

2019 Total

$ 74,650

$ 19,541

$ 94,191

$ 123,637

Ward #1

51,600

14,672

66,272

88,158

Ward #2

55,350

11,733

67,083

63,365

Ward #3

48,480

18,599

67,079

86,745

Ward #4

47,120

15,341

62,461

74,100

Ward #5

57,950

14,150

72,100

82,028

Ward #6

56,500

17,299

73,799

94,007

$ 391,650

$ 111,335

$ 502,985

$ 612,040

$ 267,948

$ 43,914

$ 311,862

$ 272,059

Elected Officials: Reeve

Chief Administrative Officer

(1) Salary includes gross honoraria, regular base pay, bonuses, overtime, lump sum payments, and any other direct cash remuneration. (2) Employer’s share of all employee benefits, travel and allowances or payments made on behalf of employees including travel and subsistence, pension, health care, dental coverage, vision coverage, group life disability plans, professional memberships and tuition.

18. COMMITMENT The Municipality has committed $14,000 per year to the Bonnyville and District Chamber of Commerce for the Shaw House Centre under a cost-sharing arrangement with the Town of Bonnyville. This commitment remains in effect until the mortgage is paid out.

ANNUAL REPORT 2020

19. LOCAL AUTHORITIES PENSION PLAN

20. FINANCIAL INSTRUMENTS

Employees of the Municipality participate in the Local

The Municipality’s financial instruments consist of cash and temporary

Authorities Pension Plan (LAPP), which is covered by

investments, accounts receivable, investments, accounts payable and

the Public Sector Pension Plans Act. LAPP is financed by

accrued liabilities, deposit liabilities, debt recoverable local improvements

employer and employee contributions and investment

and long-term debt. It is management’s opinion that the Municipality is not

earnings of the LAPP Fund. The Municipality is required

exposed to significant interest, currency or credit risk arising from these

to make current service contributions to the Plan of

financial instruments.

9.39% (2019 - 9.39%) of pensionable earnings up to

The Municipality is subject to credit risk with respect to taxes and grants in

the Canada Pension Plan year’s maximum pensionable

place of taxes receivable and trade and other receivables. Credit risk arises

earnings and 13.84% (2019 - 13.84%) for the excess.

from the possibility that taxpayers and entities to which the Municipality

Employees of the Municipality are required to make

provides services may experience financial difficulty and be unable to fulfill

current service contributions of 8.39% (2019 - 8.39%)

their obligations. The large number and diversity of customers minimizes

of pensionable earnings up to the year’s maximum

the Municipality’s credit risk. Unless otherwise noted, the carrying value of

pensionable earnings and 12.84% (2019 - 12.84%) on

these financial instruments approximates their fair value.

pensionable earnings above this amount. Total current and past service contributions made by

21. SEGMENTED INFORMATION

the Municipality to the LAPP in 2020 were $1,531,799

The Municipality provides a range of services to its residents. For each

(2019 - $1,441,761). Total current and past service

reported segment, revenues and expenses represent both amounts that

contributions made by the employees of the Munici-

are directly attributable to the segment and amounts that are allocated

pality to the LAPP in 2020 were $1,386,172 (2019 -

on a reasonable basis. The accounting policies used in these segments are

$1,309,472). At December 31, 2019, the LAPP disclosed

consistent with those followed in the preparation of the consolidated finan-

an actuarial surplus of $7.91 billion (2018 - $3.47

cial statements as disclosed in Note 1. For additional information see the

billion).

Consolidated Schedules of Segmented Information.

22. BUDGET The budget figures presented in these consolidated financial statements are based on the budget approved by the Municipality’s council on May 13, 2020 and include the Municipality’s proportionate share of the Bonnyville Regional Fire Authority’s budget. The Municipality compiles a budget on a modified accrual basis. The reconciliation below adjusts excess revenue over expenses to align with the budget process. It should not be used as a replacement for the statement of operations and accumulated surplus. Users should note that this information may not be appropriate for their purposes.

Annual surplus

2020 (Budget)

2020 (Actual)

2019 (Actual)

12,073,732

12,578,313

18,058,581

Add back (deduct): Amortization expense Net transfers (to) from reserves Acquisition of tangible capital assets Loss (gain) on disposal of tangible capital assets

$ 20,449,897

$ 20,296,349

52,965,155

(11,062,249)

(9,430,571)

(63,478,251)

(30,663,776)

(28,832,247)

(487,999)

(173,362)

(244,728)

232,883

1,117,711

Contributed assets

(300,000)

(1,419,922)

(2,196,873)

Principal debt repayments

(772,637)

(747,904)

56,097

52,734

$ (10,774,756)

$ (1,926,948)

Proceeds on tangible capital assets

Levied portion of debt recoverable - local improvements Operating surplus (deficit)

23. APPROVAL OF CONSOLIDATED FINANCIAL STATEMENTS

24. COMPARATIVE FIGURES

These consolidated financial statements were approved by Council

Certain comparative figures have been reclassified to conform

and Management.

with the current year’s financial statement presentation.

ANNUAL REPORT 2020

FINANCIAL & STATISTICAL INFORMATION Demographics

2020

2019

2018

2017

2016

13,233

5,962

5,929

5,740

5,678

2020

2019

2018

2017

2016

20,770,023

20,452,853

20,724,810

19,699,957

19,753,328

Contracted and general services

6,113,620

5,559,401

5,921,725

5,172,013

4,066,439

Transfers to other governments

8,926,515

8,102,470

8,133,217

6,145,974

5,076,518

839,850

1,148,930

1,673,010

1,164,017

1,847,299

12,416,755

12,168,682

11,384,523

11,930,562

9,334,212

Other (recovery)

185,627

175,867

178,942

117,282

(121,307)

Interest on long-term debt

393,316

481,282

150,217

39,330

43,252

Amortization

20,449,897

20,296,349

19,024,951

17,319,462

15,647,513

TOTAL EXPENSES BY OBJECT

70,095,603

68,322,834

67,191,395

61,588,597

55,647,254

Population Number of dwelling units

Expenses By Object

(Year Ended December 31)

Salaries, wages, and benefits

Transfers to local boards and organizations Materials, goods, supplies, and utilities

2020 Expenses By Object (Budget vs. Actual) 90,000,000

Salaries, Wages & Beneﬁts Amortization

67,500,000

Materials, Goods, Supplies & Utilities Contracted & General Services

45,000,000 Transfers to Other Governments Transfers to Local Boards & Organizations

22,500,000 Interest on Long Term Debt

Other (Recovery)

2020 (Budget)

2020 (Actual)

ANNUAL REPORT 2020

Expenses By Function

2020

2019

2018

2017

2016

527,906

657,312

655,944

603,577

562,751

Administration

5,503,871

4,986,403

5,131,682

4,813,477

4,983,210

General government services

7,974,495

7,076,739

7,450,531

4,398,811

4,584,128

Firefighting services

1,709,782

1,658,220

1,520,789

1,897,495

1,486,212

Ambulance

1,936,458

1,823,660

1,942,515

1,897,833

1,899,319

515,390

592,311

538,376

547,699

426,757

2,498,955

2,405,164

2,355,786

2,066,210

2,024,037

35,100,945

34,398,472

32,821,927

32,462,902

27,392,090

1,057,300

984,659

937,233

910,186

918,515

535,724

525,781

614,818

586,050

503,333

2,620,364

2,805,543

2,896,340

2,067,904

1,946,611

Family and Community Support Services

488,870

490,726

491,441

490,451

465,372

Community Services

188,950

131,150

144,922

539,661

332,899

Land use planning, zoning, and development

1,579,642

1,760,536

1,833,061

1,443,893

1,429,499

Agriculture Services

2,247,869

2,295,171

2,124,114

1,949,411

1,703,975

509,209

498,139

503,398

492,615

484,585

Recreation boards

1,296,155

1,358,720

1,509,125

1,130,854

1,096,258

Parks and recreation

3,424,387

3,518,720

3,376,189

2,986,003

3,033,209

379,331

355,602

343,204

303,565

374,504

70,095,603

68,322,834

67,191,395

61,588,597

55,647,254

(Year Ended December 31)

Council

Disaster and emergency measures Bylaw enforcement Roads, streets, sidewalks, and lighting Water supply distribution Wastewater treatment and disposal Waste management

Economic development and other planning

Library TOTAL EXPENSES BY FUNCTION

80,000,000 80,000,000

General Government General Government

60,000,000

Fire & Protective Services

60,000,000

Fire & Protective Services Transportation Services Transportation Services

40,000,000

Water, Sewer & Waste

40,000,000

Water, Sewer & Waste Community Services

20,000,000

Community Services Agriculture & Development Services

20,000,000

Agriculture & Development Services 0 0

Recreation & Culture 2020 Budget 2020 Budget

2020 Actual 2020 Actual

2019 Budget 2019 Budget

2019 Actual 2019 Actual

2018 Budget 2018 Budget

2018 Actual 2018 Actual

2017 Budget 2017 Budget

2017 Actual 2017 Actual

2016 Budget 2016 Budget

2016 Actual 2016 Actual

Recreation & Culture

ANNUAL REPORT 2020

Revenues by Source

2020

2019

2018

2017

2016

60,881,554

62,646,484

64,591,071

64,568,125

69,023,361

User fees and sales of goods

4,512,738

4,827,738

4,761,409

4,394,060

4,272,762

Government transfers for operating

1,187,869

1,674,862

1,119,670

2,928,398

2,039,374

Investment income

1,251,472

2,420,069

1,759,897

1,086,232

799,661

Penalties on taxes

410,701

391,703

347,749

398,298

377,010

Licenses and permits

293,956

490,177

670,755

648,487

356,962

5,173

8,716

23,241

23,130

28,673

368,874

345,803

331,966

104,840

89,020

Fines

89,285

162,554

201,281

224,332

303,623

Other

2,102,379

2,306,476

2,254,584

1,147,508

987,081

71,104,001

75,274,582

76,061,623

75,523,410

78,277,527

(Year Ended December 31)

Net municipal taxes

Development levies Sales to other governments

TOTAL REVENUE

90,000,000 Net Municipal Taxes User Fees & Sales of Goods

67,500,000 Government Transfers for Operating Investment Income

45,000,000 Penalties on Taxes Licenses & Permits

22,500,000

Sales to Other Governments Fines & Other

2020

2019

2018

2017

2016

ANNUAL REPORT 2020

Annual Surplus (Deﬁcit) Annual Surplus (Deﬁcit)

AccumulatedSurplus Surplus Accumulated $400,000,000 $400,000,000

$30,000,000 $30,000,000

$326,233,074 $326,233,074

$0 $0

$348,402,816 $348,402,816

$100,000,000 $100,000,000

$367,508,485 $367,508,485

$22,500,000 $22,500,000

$385,567,066 $385,567,066

$200,000,000 $200,000,000

$398,145,379 $398,145,379

$300,000,000 $300,000,000

2020 2020

2019 2019

2018 2018

2017 2017

2016 2016

$15,000,000 $15,000,000

Net Financial Assets (Net Debt) Net Financial Assets (Net Debt)

Long Term Debt

$70,000,000 $70,000,000

2020 2020

2019 2019

2018 2018

2017 2017

$70,246,569 $70,246,569

$74,471,157 $74,471,157

$75,000,000 $75,000,000

$78,758,541 $78,758,541

2020 2019 2018 2017 2016 2020 2019 2018 2017 2016

$80,000,000 $80,000,000

$80,235,615 $80,235,615

$29,323,248 $29,323,248

$22,169,742 $22,169,742

$19,105,669 $19,105,669

$85,000,000 $85,000,000

$80,639,821 $80,639,821

$18,058,581 $18,058,581

$7,500,000 $7,500,000

$12,578,313 $12,578,313

$90,000,000 $90,000,000

2016 2016

2020

2019

2018

2017

2016

Tax supported debentures

12,008,480

12,781,117

13,529,020

578,595

625,199

Long-term debt per capita

907

966

1,022

2,014

2,156

2,357

102

110

2020

2019

2018

2017

2016

106,656,002

112,911,873

114,092,435

113,285,115

117,416,291

Total debt

12,008,480

12,781,117

13,529,020

578,595

625,199

Amount of total debt limit unused

94,647,522

100,130,756

100,563,415

112,706,520

116,791,092

Debt servicing limit

17,776,000

18,818,646

19,015,406

18,880,853

19,569,382

1,172,996

86,460

16,603,004

17,645,650

17,842,410

18,794,393

19,482,922

Long-term debt per dwelling

Debt Limit Total debt limit

Service on debt Amount of debt servicing limit unused

BUDGET +ANNUAL BUSINESS PLAN 2021 REPORT 2020

Capital Expenditures Corporate Services Fire Protection

2020

2019

2018

2017

2016

732,463

1,905,974

64,666

130,506

7,104,352

3,596,862

19,500

116,014

600,937

61,572

165,410

157,329

358,221

1,887,976

15,123,419

22,026,186

32,011,728

23,892,797

24,057,175

Public Safety Infrastructure Airport

84,557

Water

53,179

223,623

1,774,539

1,043,934

8,000

Sewer

1,366,355

490,245

756,014

21,038

7,166

453,067

127,600

184,225

13,050

6,266

14,149

60,000

96,000

34,244

131,950

288,376

113,840

305,128

287,263

142,993

25,527

17,698

142,962

270,574

106,426

93,002

157,079

4,672,918

1,738,434

176,694

102,152

47,203

525,033

184,019

117,220

479,605

471,443

41,374

(2,070,520)

74,305

56,599

12,131

30,663,776

28,832,247

35,869,300

26,515,617

27,660,825

Waste Management Planning & Development Agriculture Services Recreation C2 Parks Kinosoo Bonnyville Regional Fire Authority TOTAL CAPITAL EXPENDITURE

2020 CAPITAL EXPENDITURES HIGHLIGHTS

•

Corporate Services: purchase of 4909-50 Ave. building

•

Fire Protection: The construction of the Ardmore and Fort Kent Fire halls,

Water, Sewer & Waste Management

land purchase, and building construction •

Infrastructure Services had capital expenditures of $15,123,418. Highlights include: eight road construction projects, three bridge repair projects, eight drainage projects, and the purchase of two new graders, as well as additions to the fleet

•

The Bonnyville Regional Airport saw new lighting added to the runways and a new recorder with a combined total of $84,557

•

Water: Purchase of new a fleet vehicle

•

Sewer: Continuation of Ardmore Underground Project

•

Waste: La Corey landfill expansion, purchase of a garbage truck Planning & Development: purchase of a new digital document scanner

•

Agriculture: Muriel Creek drainage project, additions to the fleet

•

C2: projects included heat exchanger ice plant, ammonia compressor, VIP room renovations, fieldhouse floor reconditioning, and change room renovations

•

Parks: expansion of the North Shore Heights walking trail, Cold Lake M.D. Park sani-dump station, new outhouses at Vezeau Beach on Moose Lake and Wolf Lake M.D. parks

•

Kinosoo Ridge Resort: new snow groomer, and new tents with heaters

16%

50%

and a fleet vehicle •

Infrastructure & Airport

Agriculture Services & Parks

Fire Protection & Public Safety

24% 2%

Corporate Services & Planning & Development

C2 & Kinosoo

ANNUAL REPORT 2020

Live Assessment (Year Ended December 31) Residential Farmland

2019

2020

2018

2017

1,737,360,130 1,765,920,580 1,907,131,120 2,061,763,300 2,182,842,220 63,150,740

63,241,740

63,410,990

Non-Residential: Vacant Small Business Other (Non-Linear Property)

2016

9,931,970

8,707,160

11,958,700

68,545,670

81,629,750

70,104,100

351,349,220

362,272,950

375,998,830

63,438,450

63,395,580

458,282,760

495,332,450

Other (Linear Property)

1,797,917,020 1,816,799,550 1,695,535,190 1,715,164,540 1,970,460,730

Machinery and Equipment

1,626,397,480 1,697,728,850 1,758,437,240 1,570,558,370 1,682,217,670

Exempt TOTAL ASSESSMENT

222,268,060

239,547,190

251,500,080

250,163,780

5,876,920,290 6,035,847,770 6,134,076,250 6,119,371,200 6,394,248,650

Principal Corporate Ratepayers

Machinery & Equipment

AB Energy & Natural Resources AECOM Integrated Services ATCO Electric Baytex Energy Ltd. Campus Energy Partners Limited Canadian Natural Resources Limited

Non Residential - Linear

42%

Residential

Cold Lake Pipeline Enbridge Pipelines (Athabasca) Inc. Husky Oil Operations Ltd. (Lloyd)

Imperial Oil Resources Limited Nova Gas Transmission Osum Oil Sands Corp.

41%

Non Residential Non Linear

Farmland

Non Residential Small Business

Non Residential - Vacant

ANNUAL REPORT 2020

Tax Rates

2020

2019

2018

2017

2016

Residential

2.76630

2.7663

Farmland

5.00000

15.5000

Non-Residential: Non-Residential - Vacant

14.50000

15.0000

Non-Residential - Small Business

11.60000

13.5000

Non-Residential - Other

14.50000

14.5000

15.0000

Machinery & Equipment

14.50000

14.5000

2020

2019

2018

2017

2016

4,806,059

4,885,066

5,275,697

5,703,456

6,038,396

315,754

316,209

317,055

317,192

316,978

58,032,088

64,294,168

Tax Levy (Excluding Requisitions) Residential Farmland Non-Residential: Vacant

144,014

126,254

179,381

Small Business

795,130

1,065,268

946,405

Other

31,164,360

31,596,551

57,449,569

Machinery and Equipment

23,582,763

24,617,068

35,704

35,000

35,123

30,000

60,843,784

62,641,416

64,203,230

64,082,736

70,679,542

2020

2019

2018

2017

2016

74,431,975

76,535,148

78,437,179

79,238,543

82,417,631

1,237,730

1,163,294

1,006,080

1,249,109

1,370,348

98.34%

98.48%

98.72%

98.42%

98.34%

2020

2019

2018

2017

2016

189

243

301

369

315

261

Minimum Tax TOTAL PROPERTY TAX LEVY

Property Taxes Collected Taxes Levy Amounts Total Taxes Receivable Percentage Collected

Building & Development Trends New Construction Development Permits

ADDRESS 4905 - 50 AVENUE, BAG 1010 BONNYVILLE, ALBERTA T9N 2J7

PHONE & FAX P : 780.826.3171 F : 780.826.4524

Municipal District of Bonnyville 2020 Annual Report

Articles inside

Executive Summary

Consolidated Statement Of Operations & Accumulated Surplus

General Manager’s Report, Infrastructure Services

Corporate Identity

Independent Auditor’s Report

Reeve’s Message

CAO’s Message