HomeMy WebLinkAbout2007-05-14 - Committee of the Whole - Agenda and Reports.pdfCorporation of the District of Maple Ridge
COMMITTEE OF THE WHOLE
A GENDA
May 14, 2007
1:00 p.m.
Council Chamber
Committee of the Whole is the initial venue for review and debate of issues. No
voting takes place on bylaws or resolutions. A decision is made to send an item
to Councilfor debate and vote or to send an item back to stafffor more
information or clarification.
Note: If required, there will be a 15-minute break at 3:00 p.m.
Chair: Acting Mayor
DELEGATIONS/STAFF PRESENTATIONS - (10 minutes each)
2. PUBLIC WORKS AND DEVELOPMENT SER VICES
Note: Owners andlor Agents of Development Applications may be permitted
to speak to their applications with a time limit of 10 minutes.
Note: The following items have been numbered to correspond with the Council Agenda:
1101 DPIDVP/058/06, 12065, 12073, 12085, 12097 228 Street
Staff report dated May 4, 2007 recommending that the Manager of Legislative
Services be authorized to notify qualifying property owners that approval of
DVP/058/06 to vary the front and side yard setbacks will be considered by
Council at the June 12, 2007 meeting and that upon favourable consideration of
DVP/058/06, the Corporate Officer be authorized to sign and seal DP/058/06.
Committee of the Whole Agenda
May 14, 2007
Page 2 of 3
1102 DP/015/07, 20395 Lougheed Highway and 20398 Dewdney Trunk Road
Staff report dated May 2, 2007 recommending that the Corporate Officer be
authorized to sign and seal DP/015/07 to permit phase three of the restoration
project.
FINANCIAL AND CORPORATE SER VICES (including Fire and Police)
1131 Disbursements for the month ended March 31, 2007
Staff report dated April 20, 2007 recommending that the disbursements for March
31, 2007 be approved.
1132 2006 Consolidated Financial Statements
Staff report dated May 8, 2007 recommending that the report to the Audit and
Finance Committee dated April 18, 2007 and the 2006 Consolidated Financial
Statements be received.
COMMUNITY DE VEL OPMENT AND RECREATION SER VICES
1151 Golden Ears Winter Club One-Time Grant Request
Staff report dated May 8, 2007 recommending the award of a one-time grant to
the Golden Ears Winter Club, subject to the availability of flmding within the
Municipal Grant Program.
CORRESPONDENCE
1171
OTHER ISSUES
1181
Committee of the Whole Agenda
May 14, 2007
Page 3 of 3
ADJOURNMENT
COMMUNITY FORUM
COMMUNITY FORUM
The Community Forum provides the public with an opportunity to speak with Council
on items that are of concern to them, with the exception of Public Hearing by-laws
that have not yet reached conclusion.
Each person will be permitted 2 minutes to speak or ask questions (a second
opportunity is permitted if no one else is sitting in the chairs in front of the podium).
The total time for this Forum is limited to 15 minutes.
If a question cannot be answered, the speaker will be advised when and how a
response will be given.
Council will not tolerate any derogatory remarks directed at Council or staff
members.
If a member of the public has a concern related to a Municipal staff member, it should
be brought to the attention of the Mayor and/or Chief Administrative Officer in a
private meeting.
Other opportunities to address Council may be available through the office of the
Manager of Legislative Services who can be contacted at 463-5221 or by e-mail at
cmarlo(mapleridge.ca.
Checked by: _2it4
Date: 6 7/( .c/iO
CORPORATION OF THE
DISTRICT OF MAPLE RIDGE
MAPLE RIDGE
TO: His Worship Mayor Gordon Robson DATE: May 4, 2007
and Members of Council FILE NO: DP& DVP/058106
FROM: Chief Admmistrative Officer ATTN: C of W
SUBJECT: Development Permit
12065 228 ST, 12073 228 ST, 12085 228 ST, 12097 228 ST
EXECUTIVE SUMMARY:
Two four-storey condominium towers and ten townhouse units above an underground parking
structure have been proposed at 12065, 12073, 12085 and 12097 228 6' Street. This application is
subject to the Development Permit Guidelines for Multi-Family development as outlined in the 2006
Official Community Plan.
Development variances are being sought by the applicant to vary the required front yard setback in the
RM-2 zone from the 7.5 metres required to the 4.5 metres proposed and to vary the side yard setbacks in
the RM-2 zone from the 7.5 metres required to 4.62 metres to accommodate the townhomes facing 228th
Street.
RECOMMENDATION:
That the Manager of Legislative Services be authorized to notify qualifying property owners
that approval of DVP/058/06 respecting properties located at 12065, 12073, 12085, and 12097
228 Street will be considered by Council at the June12 t1', 2007 Council Meeting; and
That the Corporate Officer be authorized to sign and seal DP/058/06 respecting properties
located at 12065, 12073, 12085 and 12097 228 Street subject to approval of DVP/058/06.
DISCUSSION:
a) Background Context:
Applicant:
Owner:
Legal Description:
OCP:
Existing:
Proposed:
Zoning:
Existing:
Proposed:
Boldwing Continuum Architects Inc.
Alpha Beta (228th Street Holdings) Corporation Inc.
N 1/2, Lot: 3, Section: 20, Township: 12, Plan: 8333
S 1/2, Lot: 3, Section: 20, Township: 12, Plan: 8333
N 1/2, Lot: 4, Section: 20, Township: 12, Plan: 8333
S 1/2, Lot: 4, Section: 20, Township: 12, Plan: 8333
Urban Residential
Urban Residential
RS-1 - One Family Urban Residential
RM-2 - Medium Density Apartment Residential
1/0/
Surrounding Uses
North: Use: Single Family Residential
Zone: RS-1
Designation Urban Residential
South: Use: Single Family Residential
Zone: RS-1
Designation: Urban Residential
East: Use: Single Family Residential
Zone: RS-1
Designation: Urban Residential
West: Use: Single Family Residential
Zone: RS-1
Designation: Urban Residential
Existing Use of Property: Single Family Residential
Proposed Use of Property: Multi-Family Residential
Site Area: 7,216 m2
Access: 228th Street
Servicing: Full Urban
Corresponding Applications: RZ/058/06, VP/05 8/06
Project Description:
This multi-family residential development is proposed over four existing parcels fronting 228 Street.
The consolidated site proposes to accommodate 10 townhouses fronting onto 228 Street and two
apartment buildings with a total of 96 units occupying the westerly portion of the site. The apartment
structures have a mix of one bedroom, one bedroom/den, two bedroom, two bedroom/den and three
bedroom units. All the townhouse units are three bedrooms.
Between the two apartment buildings there is a courtyard area with a winding pedestrian pathway with
two grassed 4 foot berms, seasonal flower beds and features elevated hoop public art as landscaping
highlights. A children's sandbox play area has also been provided on the west side of the property
between the two apartment buildings. The development has been designed with an influence of modern
west coast style. The exterior buildings will be made of prefinished composite panels alternating in
taupe, olive green, copper and charcoal colours.
There is no surface parking for this development, all spaces including visitor, are located underground
below the structure. All access to this development is off 228th Street.
Planning Analysis:
Official Community Plan:
These properties are subject to the guidelines applicable to Section 8.7 Multi-Family Development
Permit Area Guidelines of the Official Community Plan that aim to regulate the form and character of a
multi-family residential development. This development respects the key guideline concepts as outlined
in this section.
New development into established areas should respect private spaces, and incorporate local
neighbourhood elements in building form, height, architectural features and massing
- 2 -
The rooftop terraces were removed from the original project design out of respect for the privacy
request from the neighboring properties. Additionally, the developer agreed to further setback the
buildings on the north, west, and south property lines to allow for more generous, and mature
landscaping, to increase privacy between properties.
Transitional development should be used to bridge areas of low and height densities, through
means such as stepped building heights, or low rise ground oriented housing located to the
periphery of a higher density developments.
The townhouse structures are two storeys in the front rising to three storeys at the back. This is to create
a lower scale residential presence along the street edge with a transition through the third storey to the
four storey apartment behind. The townhouses thus, act as a density bridge from the single family
residential across the street into the more dense multi-family apartments found to the rear. The apartment
buildings are also stepped down from four to three storeys where fronting onto single-family
development to the North and West.
As there is no vehicular parking at street level for this development, both the townhouse and apartment
structures are designed to be pedestrian oriented. In addition to the ground level patio, each townhouse
has pedestrian access to the road and to a concrete path to the elevator down to the underground parking
area. The ground floor apartment units also have individual patios surrounded by a generous amount of
landscaping for increases privacy.
Large scale developments should be clustered and given architectural separation to foster a sense
of community, and improve visual attractiveness.
The housing structures have been positioned with a townhouse cluster in the front and an apartment
complex to the rear, creating a near mirror-image lot lay-out for the north and south side of the property.
The common entrance to the underground parking and visitor drop-off circle in the centre of the lot
creates a sense of connection between the four structures.
Pedestrian circulation should be encouraged with attractive streetscapes attained through
landscaping, architectural details, appropriate lighting and by directing parking underground
where possible or away from public view through screened parking structures or surface parking
located to the rear of the property.
Between the two apartment buildings there is a courtyard area with two landscape mounds creating
desirable privacy areas for the ground oriented units and aids in defining the well lit internal walkway. In
addition to the landscape mounds, elevated hoop-like art structures add visual interest of the overall
development. Benches have also been added along the internal walkway to encourage further pedestrian
use.
All parking for this development is located underground away from public view. In order to
accommodate the underground parking structure, a retaining wall is required to support the raised lot.
This wall will be landscaped with English Ivy to mitigate the visual impact for the surrounding
neighbours. Additionally, multiple perimeter trees have been located between the retaining wall and the
exposed perimeter of the underground parking structure.
d) Development Variance Permit
To increase the relationship the townhouses have with the street frontage, a development variance is
being sought by the applicant to vary the 7.5 metre front yard setback required in RM-2 zone to the 4.5
metres proposed. As there is no parking or driveway located in the front yard of the townhouse
-3-
development, this 3 metre reduction will give the structures a friendlier street image. Bringing the
townhouses closer to the street also increases the separation between the lower density townhomes and
the higher density apartment use to the rear. In addition, the Town Centre Concept Plan for Maple Ridge
encourages reduced building setbacks to encourage street enclosure and promote buildings facing the
public street.
A variance for the north and south side yard setback is also requested to allow for the a 2.88 metre
reduction to the 4.62 metres proposed in order to accommodate five townhomes on each side of the
underground parking entrance. As both of the apartment buildings exceed the setback requirements the
variance is considered minor in nature as it is only the townhouse structures that encroach into the side
yard setbacks.
e) Maple Ridge Town Centre Concept Plan
The development site is within the Regional Town Centre which is in the Smart Growth on the Ground
area. The project architect has submitted a LEED's (Leadership in Energy & Environmental Design)
green building report for the proposed development. Even though this development is not registering for
LEED certification, it is designed with sustainable objectives. Registration of a Section 219 Covenant
indicating the LEED's components included in the project design has been made a condition of final
reading for the associated rezoning application.
1) Advisory Design Panel:
The Advisory Design Panel generally supported the project as presented with the following
considerations:
a) Better description (refinement) of the perimeter landscaping area, specifically the northwest
corner.
There will be a 1.0 meter retaining wall at the Northwest corner of the site. The wall will have English
Ivy planted that will grow down the outside providing integration of the wall with the balance of the
landscaping along those north and west edges.
g) Financial Implications:
A refundable security in the amount of 2.5% of the total construction costs will be required with this
Development Permit. Based on an estimated construction value of $9,000,000.00 the security will be
$225,000.00.
There will be 8 "honey locust" trees added to the municipal street tree inventory on completion of this
project. The costs associated with maintaining these trees will need to be included in a subsequent
operating budget.
-4-
CONCLUSION:
As the development proposal complies with the guidelines for the Multi-Family Development Permit
Area for form and character, it is recommended that DP/058/06 be given favorable consideration.
Prepared by:7\Jen Csikos-
lannin Technician
"
Approved by: Ja5 Pickering, MCP, MCIP
Director o Planning 4~ -
Approved by: Fra)ik Quinn, MBA, P.Eng
GM: Public Works & D ment Services
Concurrence: J.2 (Jeule
Chief Administrative Officer
1
JC/dp
The following appendices are attached hereto:
Schedule A - Site Plan
Schedule B - Parking Plan
Schedule C - Elevation - Building 1
Schedule D - Elevations Building 2
Schedule E - Elevation Building 3
Schedule F - Elevations Building 4
Schedule G - Landscape Plan
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LANDSCAPE PLAN
PROPOSED
APARTMENT BUILDING
CORPORATION OF THE
DISTRICT OF MAPLE RIDGE
MAPLE RIDGE
TO: His Worship Mayor Gordon Robson DATE: May 2, 2007
and Members of Council FILE NO: DP/015/07
FROM: Chief Administrative Officer ATTN: C of W
SUBJECT: Development Permit
20395 LOUGHEED HIGHWAY and 20398 DEWDNIEY TRUNK ROAD
EXECUTWE SUMMARY:
Over the past few years, structures within the Westgate Mall have been experiencing building
envelope failures due to water infiltration. The restoration works have been phased to resolve the
issues. This development permit is for the third phase of the overall project. The strategy is to
replace the existing failing system with new glazed canopies and an upgraded wall panel system at
selected locations. After the changes, the look of the mall will remain relatively the same as the
original existing design. The addition of these weather guard systems and landscaping requires
Council approval as the development is within the Commercial Development Permit Area.
RECOMMENDATION:
That the Corporate Officer be authorized to sign and seal DP/015/07 respecting property
located at 20395 Lougheed Highway and 20398 Dewdney Trunk Road.
DISCUSSION:
a) Background Context:
Applicant: The Abbarch Partnership Architects M.E.
Burton-Brown
Owner: Sun Life Assurance Co Of Canada
C/O Bentall Retail
Legal Description: Lot: D and Lot: C, D.L. 222, Plan LMP 34007
OCP:
Existing: Commercial
Zoning:
Existing: C-2 (Community Commercial)
Surrounding Uses
North: Use: Commercial
Zone: CS-i (Service Commercial) and C-4
(Neighbourhood Pub)
Designation Commercial
South: Use: Commercial
Zone: CS-1 (Service Commercial)
Designation: Commercial
East: Use: Commercial
Zone: CS-i (Service Commercial)
Designation: Commercial
//,0;?
West: Use:
Zone:
Designation:
Existing Use of Property:
Proposed Use of Property:
Site Area:
Access:
Servicing:
Previous Applications:
Commercial
CS-i (Service Commercial) and RS-1 (One Family
and Two Family Residential)
Commercial
Commercial
Commercial
2.95 ha (12.35 acres)
Lougheed Highway, Dewdney Trunk Road and
119 Avenue
Full Urban
DP/094/05
b) Project Description:
This application is the third phase of the overall building envelope repairs proposed for Westgate
Shopping Centre at 20395 Lougheed Highway and 20398 Dewdney Trunk Road. The proposed works
include:
o amendments to the canopy system for Building "C" approved under DP/094/05;
• a new canopy system for Building "F" as identified on the attached plan;
• upgrades to the existing roof patio on Buildings "D" and "E";
• demolishment and reconstruction of garbage enclosures;
• landscaping for both subject properties;
• new seating area between Buildings "C" and "G";
• traffic pattern and parking modifications; and
• demolishing the arch structures on 119 Avenue.
The canopy for Building "C" had been constructed under Development Permit DP/094/05, which was
approved at the November 8, 2005 Council meeting. Minor amendments were made during the
construction; therefore, the applicant has included these changes.
The new canopy for Building "F" is similar to those approved under DP/094/05. It will be supported
by new and existing columns and will be raised to roof level to provide protection from the elements.
This design will drain water on to the roof rather than the building face. The rain screen system will
be pre-engineered and assembled off-site for ease of application. This should minimize on-site
installation and thus reduce disruption to the existing businesses.
There is an existing roof garden and patio on Building "D" and "E". The roof garden has caused
water damage to the roof system and as a result the roof garden will be removed. The roof patio will
be upgraded with new payers and the roof garden will be replaced with planter boxes.
The garbage enclosures located throughout the parking lots will be demolished and reconstructed to
meet the design scheme occurring throughout the development. One garbage enclosure located near
the southwest corner of the sight will be removed and replaced with landscaping while the other
garbage enclosures will remain roughly in their original locations.
As a result of the current repairs occurring at the subject property, some of the landscaping on the
subject property had been removed. The applicant has submitted landscape drawings for the entire
site. The landscaping was reviewed by the Advisory Design Panel (ADP) on April 10, 2007 and
received overall support. The Advisory Design Panel recommended approval of the project, subject
to addressing the following items to the satisfaction of staff:
-2-
• the introduction of a soft landscaping feature at the plaza at Starbucks; or
• reworking the existing planter/fountain outside of Starbucks to preserve a seating area.
The recommendations from the ADP will be addressed by the removal of the existing fountain and
replacing it with a circular concrete and aggregate floor design with two benches surrounding it. This
introduces a soft landscaping feature which provides for a more usable patio-like area. The seating
faces away from the parking lot to focus attention on the store fronts rather than the parking lot.
The applicant commissioned Bunt & Associates to conduct a traffic study, dated August 18, 2006.
The Engineering Department has reviewed the study and supports the following traffic improvements;
namely
a left-turn lane onto 119 Avenue located near the north portion of Building "D" and "E";
a right-turn only exit onto 119 Avenue located near the south portion of Building "H"; and
a reduction in the number of parking stalls from 645 to 614 is required to implement on-site
traffic circulation improvements.
The arch structures located on 119 Avenue will be removed. The applicant is required to obtain a
Highway Use Permit from the Engineering Department before starting this work. Proof of adequate
liability insurance and a damage deposit will be required when the Highway Use Permit application is
made. The Highway Use Permit should also include the curb and sidewalk letdown work needed for
the above mentioned exit.
The reduction of the number of parking stalls is supported by staff and still exceeds the requirements
of the "Maple Ridge Off-Street Parking and Loading Bylaw No. 4350 - 1990". The reduction of
parking stalls also allows for the widening of the internal sidewalk for Building "F" and the addition
of a landscaping element along the vehicle entrance on the south side of 119 Avenue.
c) Planning Analysis
Commercial Development Permit Guidelines:
The purpose of a Commercial Development permit is to foster attractive commercial areas that is
compatible with adjacent development and enhances the unique character of the community.
Key Concepts:
1. Avoid conflicts with adjacent uses through sound attenuation, appropriate lighting,
landscaping, traffic calming and the transition of building massing to fit with adjacent
development.
The existing development is surrounded by commercial uses and is of similar scale and
massing as other developments in the area.
Upgrades to the landscaping have been proposed and are supported by ADP.
A traffic study has been reviewed by the Engineering Department. The introduction of
new turning lanes will help to reduce the internal traffic of the site as well as creating
easier access onto 119 Avenue.
-3-
Encourage a pedestrian scale through providing outdoor amenities, minimizing the visual
impact ofparking areas, creating landmarks and visual interest along street fronts.
• As the development already exists, there are limited opportunities to add further outdoor
amenities; however, the applicant has made efforts to incorporate a new seating area as
requested by ADP.
• There will be a reduction in the number of parking stalls which will allow for a widening
of the internal sidewalk for Building F.
• The garbage enclosures have been redesigned, and will therefore reduce the visual impact
of them in the parking lot.
• The street fronts will be upgraded with new landscaping and new canopies.
Promote sustainable development with multimodal transportation circulation, and low impact
building design.
o There is access to the site via public transportation.
• Street trees and landscaping along the sidewalks and enhanced store fronts with canopies
create a more inviting area for pedestrian circulation.
Respect the need for private areas in mixed use development and adjacent residential areas.
The existing development is strictly commercial and all surrounding uses are commercial.
The form and treatment of new buildings should reflect the desired character and pattern of
development and adjacent residential area by incorporating appropriate architectural styles,
features, materials, proportions and building articulation.
• The upgrades to the store fronts and the new canopies enhance the character of the
existing development.
• New materials have been reviewed and supported by ADP.
d) Advisory Design Panel:
At the meeting of October 11, 2005 the Advisory Design Panel expressed overall support for the
project as presented by the applicant with the understanding that the building materials (specifically
panel samples) would be submitted for independent review prior to the next meeting of November 8,
2005. It was further acknowledged that landscaping improvements will be considered at a future ADP
meeting.
Landscaping improvements were considered at the April 10, 2007 ADP meeting. The Advisory
Design Panel recommended approval of the project subject to addressing the following items to the
satisfaction of staff:
the introduction of a soft landscaping feature at the plaza at Starbucks; or
reworking the existing planter/fountain outside of Starbucks to preserve a seating area.
e) Financial Implications:
A refundable security in the amount of 2.5% of the total construction costs will be required with this
Development Permit. Based on an estimated construction value of $350,000.00 the security will be
$8,750.00.
-4-
There will be three trees added to the municipal street tree inventory on completion of this project. The
costs associated with maintaining these trees will need to be included in a subsequent operating budget.
CONCLUSION:
The proposed changes do not compromise the intent of the Commercial Development Permit Area and
are not a substantial change to the earlier design. Therefore, it is recommended that DP/O 15/07 be given
favourable consideration.
Prepased byf dma Leung
PlanninTIchnician
Approved Jane Pickering, MCP, MCIP
Director of Planning
/e-t~zl 4~ L- -
Approved by:/Frank Quinn, MBA, P.Eng
GM: PubLie-Works &Dej'elopment Services
Concurrence: 1. L. (Jim) Rule
j
k2hief Administrative Officer
AL/dp
The following appendices are attached hereto:
Appendix A - Subject Map
Appendix B - Site Plan
Appendix C - Building Elevations
Appendix D - Landscape Plans
-5-
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CORPORATION OF THE DISTRICT OF MAPLE RIDGE
TO: His Worship Mayor Gordon Robson DATE: April 20, 2007
and Members of Council FILE NO:
FROM: Chief Administrative Officer
SUBJECT: Disbursements for the month ended March 31. 2007
EXECUTIVE SUMMARY:
Council has authorized all voucher payments to be approved by the Mayor or Acting Mayor, together
with the Director of Finance. Council authorizes the vouchers for the following period through Council
resolution. The disbursement summary for the past period is attached for your information. Expenditure
details are available to any Council member for review in the Finance Department.
RECOMMENDATION:
That the "disbursements as listed below for the month ended March 31. 2007 now be approved"
GENERAL $ 6,616,814
PAYROLL S 1,563,045
PURCHASE CARI S 92,174
S 8,272.033
DISCUSSION:
Background Context:
The adoption of the Five Year Consolidated Financial Plan has appropriated funds and
provided authorization for expenditures to deliver municipal services.
The disbursements are for expenditures that are provided in the financial plan.
Community Communications:
The citizens of Maple Ridge are informed on a routine monthly basis of financial
disbursements.
1/3/
Business Plan I Financial Implications:
1. None
Policy Implications:
Approval of the disbursements by Council is in keeping with corporate governance practice.
CONCLUSIONS:
The disbursements for the month ended March 31, 2007 have been reviewed and are in order.
Prepared by: G'Ann Aygg
Accounting Clerk II
Approved y: bennis Sartorius, CA
Municipal Accountant
(~ ~' I
Approved by.1 V PGill, BBA, CGA
GM - Corporate &,Ptancial Services
Concurrence: J.L! (Jim) Rul
Chief Administrative Officer
gmr
CORPORATION OF THE DISTRICT OF MAPLE RIDGE
MONTHLY DISBURSEMENTS - PERIOD 3, 2007
21.000
24.000
110,174
74.485
21.054
518434 BC Ltd Security refund
Atlantic Pacific Land Corp Security refund
Bay Hill Contracting Ltd. Traffic signal & overhead crosswalk signs
BC Hydro Hydro charges March
BC SPCA Contract March
Boileau Electric & Pole Ltd Maintenance: Curling Club 5,990
Hoffmann garage 218
Leisure Centre 219
MR Cemetary 172
New UPS wiring 8,888
PM Heritage Hall - 76
SPCA 116
Street signs 2,102
Street lights 576
Street light poles 2.495
Traffic lights 143
Truck shed lighting 1.370
104th pump station 4.757
Bynett Construction Services Community Safety Building 309.455
Standby Power System 209.375
CUPE Local 622 Dues - pay periods 07/05 & 07/06
Thevron Canada Ltd Fuel
JSDC Systems Inc Amanda software licenses
Ed Mar Holdings Security refund
Emergency Communications Dispatch levy - first quarter
Fraser Valley Regional Library First quarter member assessment
Graham Hoffart Mathiasen Archt Fire Hall No. 1 expansion
Guillevin International Inc Electrical supplies: Emergency program 377
Firehall 25.877
Operations 2,010
Happy Heart Fitness & Educ Weightroom supervision & fitness programs
Heart & Soul Fitness Ltd. Aerobic & fitness classes
Kedco Constructors Ltd 236 & 256 Street pump stations
Manulife Financial Employee benefits premiums
Medical Services Plan Employee medical & health premiums
Mills Printing & Stationery Stationary Jan & Feb
Municipal Pension Plan BC Pension remittance
Oracle Corporation Canada Inc Software licenses
Partition Systems Corporate Series Wall System
Receiver General For Canada Employer/Employee remit PP07/05 & 07/06 503,446
Industry Canada radio license renewals 5,345
RCMP contract Oct - Dec 2,711,345
RCMP clothing 2,326
RG Arenas (Maple Ridge) Ltd Ice rental Feb 46,374
Curling rink operating expenses Jan 12,950
Ridge Meadow Comm Arts Council Art Centre grant Apr 36,871
Program revenue Jan & Feb 62,235
Theatre rental 126
Ridgemeadows Recycling Society Monthly contract for recycling Mar 72.602
Weekly recycling 170
27,122
518,830
16,782
42.647
26,083
35.100
253,620
492.259
114.772
28,264
23,665
15,447
66,941
89,079
22,152
22,161
210,616
15,482
15,425
3,222,462
59,324
99,232
Litter pick-up contract 1.725 74.497
Sports Medicine Council Of BC Fitness training clinics 16.250
Terasen Gas Gas March 38,564
Tourism Maple Ridge&P.Meadows Service agreement 37,100
Ultra-Tech Cleaning System Ltd Maintenance Jan & Feb: Fire HaIls 2.448
Courthouse 1.647
Library 9.859
Municipal 1-laIl 8.046
Operations Centre 1.221
RCMP 7.631 30.852
Valley Landscaping Ltd Cottonwood North Park 30,658
West Coast Kinesiology Service Fitness programs 18.802
Disbursements In Excess $15,000 5,914,896
Disbursements Under $15,000 701.918
Total Payee Disbursements 6,616.814
Payroll PP 07/05, 07/06 & 07/07 1,563,045
Purchase Cards - Payment 92,174
TOTAL PERIOD 3 2007 DISBURSEMENTS 8.272.033
GMR
Y:Finance\Accour1togAP Remittances (Disbursements)\2007\MonthIy Council Report 2007.xIsJMAR07
CORPORATION OF THE
MAPLE RIDGE DISTRICT OF MAPLE RIDGE
TO: His Worship Mayor Gordon Robson DATE: May S. 2007
and Members of Council
FROM: Chief Administrative Officer ATTN: Council
SUBJECT: 2006 Consolidated Financial Statements FILE NO:
EXECUTIVE SUMMARY:
On May 7th the Audit and Finance Committee met to discuss the 2006 Consolidated Financial Statements.
During the meeting. the Manager of Accounting presented an overview of 2006 results and the District's external
auditor was available to answer questions. The attached report and 2006 Consolidated Financial Statements were
accepted by the Committee with a recommendation that they be forwarded to Council for formal receipt.
RECOMMENDATION(S):
That on the recommendation of the Audit & Finance conimittee, the report to the Audit & Finance committee
dated April 18, 2007 and the 2006 Consolidated Financial Statements be received.
DISCUSSION:
The Audit and Finance Committee met on May 7th to review the 2006 Consolidated Financial Statements
and accompanying report from the District's external auditors BDO Dunwoody. LLP. The Manager of Accounting
presented an overview of the 2006 results and the committee had the opportunity to ask questions of staff and the
auditor. The Audit and Finance Committee accepted the 2006 Consolidated Financial Statements and
recommended that they be forwarded to Council.
Prepared hi': Catherine Nolan, CGA
Manager of Accounting
e~l , , - -
Approved hi.: Paul dil BTh. CGA
Concurrence: J.L.Jim) Rule
Chj'ef Administrative Officer
CN :cn
113
CORPORATION OF THE
MAPLE RIDGE DISTRICT OF MAPLE RIDGE
TO: Audit & Finance Committee DATE: 18-April-2007
FROM: Manager of Accounting ATTN:
FILE NO:
SUBJECT: 2006 Consolidated Financial Statements
EXECUTIVE SUMMARY:
The 2006 Consolidated Financial Statements have been audited and will form an integral part of
the 2006 Annual Report. The Municipality's Financial Position has moved from a Net Debt to a Net
Asset position as a result of revenues exceeding expenditures by $5 million. This was due to a number of
factors such as favorable revenues from investment earnings, property sales & building permits and
planned capital expenditures that did not occur. Municipal reserves are sound and reflect a commitment to
planning for a secure financial future for the residents of Maple Ridge.
RECOMMENDATION(S):
Receive for information.
DISCUSSION:
The 2006 Consolidated Financial Statements present the District's financial activities during the
year and fmancial position as at December 31, 2006. Actual financial performance is compared to the
financial plan used to set property taxation rates, adopted in May of 2006 and to prior year results. The
transactions reported in the Consolidated Financial Statements are those that took place with outside
parties; the effects of internal transactions, such as transfers between reserves, have been eliminated.
BDO Dunwoody, LLP has conducted an audit of the 2006 financial statements and has issued an
unqualified opinion. This is the highest form of assurance that an auditor can provide and indicates that
the statements are free of material misstatement and that readers can rely on them for decision making.
The 2006 financial plan provided for expenditures of $111 million and revenues of $95 million;
the difference of $16 million was to be provided from Municipal reserves. If all of the activities in the
financial plan had occurred it would have resulted in a decrease in financial assets and an increase in Net
Debt to $18 Million. Actual financial activities resulted in an excess of revenues over expenditures of
$4.8 million. This resulted in an increase in fmancial assets, and a Net Asset fmancial position of $4
Million.
Consolidated Revenues—Actual revenues $88 million compared to a budget of $95 million
Not all monies the Municipality receives are recorded as revenues when they are received.
Monies, such as DCCs, certain grants and trust amounts, received for specific capital works are recorded
as a liability (deferred or restricted revenue) until they are "earned" (when the related expenditures for the
specific capital works occur). When we budget for DCC or grant funded capital expenditures we also
budget to record the revenue which results in drawing down the liability. If the capital expenditures do
not occur, no revenue is recorded and the funds on hand remain recorded as a liability.
In 2006 consolidated revenues were below budget by $7 million. This is comprised of a $10
million shortfall on the capital side in expected DCCs and capital grants, offset by $3 million of favorable
variances on the operating side. The shortfall in DCC and grant revenue does not contribute to the overall
"bottom line" as the related capital expenditures did not occur.
On the operating side favorable variances were realized from investment income, property sales
and fees and charges, such as building permits and commercial property rentals. Key contributors to these
variances were continued brisk development activity in Maple Ridge, the sale of properties in the ECRA
building and a larger than expected investment portfolio, due to delays in the timing of planned
expenditures.
Consolidated Expenditures—Actual expenditures $83 million compared to a budget of $111 million.
Overall, expenditures fell short of budget by $28.5 million for 2006. This shortfall was split
between capital ($26 million) and operating ($2.5 million).
Of the $26 million shortfall on the capital side, $10 million would have been funded by external
sources such as DCCs and grants. The remaining $16 million has a favorable impact on 2006 fmancial
results. The funding will be held in reserves until the projects proceed.
On the operating side, savings from staff vacancies, the RCMP contract and reduced utility costs
contributed $2.5 million to the overall expenditure variance. In accordance with policy a portion of the
savings from the RCMP contract were transferred into the Police Services Reserve to support the future
provision of protective services.
Net Financial Position
The Net Financial Position is one of the key indicators found on the Consolidated Statement of
Financial Position, providing an idea of the extent to which revenues in the future will be needed to settle
existing liabilities.
At the end of 2005 the Municipality had a net debt financial position of $1 million; in 2006
consolidated revenues exceeded expenditures by $5 million, leading to a Net Asset position at the end of
the year of $4 million.
Segmented Reporting
Periodically the Public Sector Accounting\Board (PSAB) issues recommendations intended to
improve the quality of information found in government fmancial statements. For 2006 the Municipality
has implemented a PSAB recommendation requiring fmancial information to be provided on a segmented
basis. (See the Segment Report)
Municipal services have been segmented by grouping activities by function. For example,
protection of the public is achieved by activities such as bylaw enforcement and inspection services in
addition to police and fire fighting services-so all of theseactivities are reported in the protective services
segment. Revenues that are directly related to the costs of a function have been reported in each
segment. The following table shows the Municipal departments included in each segment:
REPORTING SEGMENTS
ftriirmi Govt Protective W f*i (*1I.]n Public Health Transportation AI
[rsonnel IPolice Dept IParks Planning Engineering 1Water f Sewer
Clerks Fire Dept Leisure Svc Recycling Operations
Admin Bylaws Youth Svc Cemetery Drainage
Finance Inspection Svc Arts Social Planning Roads
Purchasing Library Storm
IS
Legislative
Economic Dev
The segment report is laid out in the same fashion as the Statement of Financial
Activities (Statement "B") but provides a finer level of detail. Capital and operating expenditures are
shown separately, with operating expenditures broken down into the major categories of Goods &
Services, Labour Costs and Debt Servicing. Commercial Tower operations are shown independently on
the Segment Report.
This report allows us to see at a glance how property taxation and other municipal resources are
allocated to the services provided by each segment. For example, the segment for Protective Services
shows a net allocation of $14.6 million, compared to a planned allocation of $25.6 million. Much of the
variance is due to capital projects which are to be completed after 2006 year-end. As another example the
segment titled Commercial Tower shows the lease revenues, associated costs and debt payments in
relation to plan.
Fund Balances
At the end of 2006 Municipal fund balances totaled $51.6 million as compared to $48.8 million at
the end of 2005. These amounts are detailed in Appendix "A" to this report.
Fund balances are comprised of Reserve Funds ($28 million), Reserve Accounts ($14 million)
and Surplus amounts ($9 million) held in the revenue funds. It is important to understand the differences
in these. Reserve Funds are regulated by bylaw, and the monies held in each reserve fund may only be
used for the purpose outlined in the bylaw. Reserve Accounts function in much the same way as reserve
funds, but as they are not regulated by bylaw they offer a more flexible management tool for fmancial
planning. Surplus amounts in each of the revenue funds represent accumulated "savings". Accumulated
surplus is discussed in more detail in the next section..
Of the amounts held in reserves at the end of 2006 $16 million is related to planned capital works
budgeted for completion before the end of 2007.
Accumulated Surplus
As noted in the previous section, revenue fund accumulated surplus contributes to Municipal
"savings" over time. At the end of 2006 the Municipality had revenue fund accumulated surplus of $9
million. This was attributed to each of the revenue funds as follows:
General Revenue $2.4 million
Sewer Revenue $3.4 million
Water Revenue $3.3 million
By adopting a rate stabilization policy for the Utilities, Council has been able to smooth the
impact of increasing costs for water purchases and regional capital construction passed on to rate payers
through the Greater Vancouver Water and Sewer & Drainage Districts. This policy has allowed the
Municipality to develop long-term financial plans that provide rate payers with some certainty about costs
and to provide for our future infrastructure needs.
In the General Revenue Fund we ended 2005 with an accumulated surplus amount of $4.2
million. At the beginning of 2006 Council addressed some outstanding issues by allocating $1.6 million
of this amount to the following:
Self Insurance Reserve $ 700,000
Critical Infrastructure Reserve (new) 600,000
Fund equipment purchases 324,000
$1 .624.000
This was in addition to other general revenue funded activities amounting to $200,000
During the 2007 - 2011 Business Planning deliberations we had projected favorable 2006
operating results of $1.5 million, based on results to the end of the third quarter. Based on this projection
Council supported the following initiatives planned for 2007:
Growth Funding (Parks) $ 150,000
Growth Funding (Operations) 30,000
Animal Shelter 52,500
Succession Planning 400,000
Downtown Renewal 565,000
Fire Department Capital Acquisition 51,000
Emergency Generators 156,000
Building Permit Reserve 150,000
$ 1.554.500
Actual general revenue operating results were favorable by $760,000. Factors contributing to this
were the impact of BC Assessment appeals on tax revenue, and an increase in personnel related liabilities,
due in part to the results of an actuarial assessment of future employee benefits. Nonetheless, the
Municipal financial position remains strong.
CONCLUSIONS:
The Municipality's reserves are sound and long-term financial plans reflect the ability of the
Municipality to meet its future obligations. Comparing 2006 financial performance against budget,
higher revenues from investment income, property sales and fees & charges, staff vacancies, RCMP
contract savings, reduced utility costs and capital projects not completed contributed to overall positive
results. Capital project expenditures are expected to occur in the future, so the impact from capital is
temporary. The Net Financial Position is now in a Net Asset Position of $4 million.
(i'J&Lc
Prepared by: Catherine Nolan, CGA
Manager of Accounting
. ch—. Approved by. Paul Gill, BBA, CGA
GM Corporate and Fin1i)ervices
IQ ~~~ 06-~~~
Concurrence: J.LJ(Jim) Rule
Chief Administrative Officer
CN:cn
Appendix "A"
2006 2005 2004 2003 2002 2001 2000 1999 1998
ACCUMULATED SURPLUS
General Reve ue $ 2,442.301 $ 4,203,057 $ 2427,032 $ 5,115,278 $ 5,608328 $ 5,170,866 $ 4,777,031 $ 3,595,115 $ 3081,283
Sewer Revenue $ 3,401,602 $ 4,021,712 $ 5.514,958 $ 7,662,167 $ 8,419.480 $ 9,020,906 $ 9,343,162 $ 5,432,249 $ 5,263,237
Water Revenu 3 $ 3,353,988 $ 2,846,785 $ 2,976,257 $ 3,599,484 $ 3,572,771 $ 3,826,317 $ 2,770,453 $ 1,973,505 $ 2,274,860
$ 9,197,891 $11,071,554 $10,918,247 $16,376,929 $17,600,579 $18,018,089 $16,890,646 $11,000,869 $10,619,350
RESERVE FUND:
Local Improve ent $ 1,771,407 $ 1,630,531 $ 1.422.250 $ 1,062,373 $ 857,163 $ 771,985 $ 1,075,820 $ 76,578 $ 348,526
Equipment Re lacement $ 7,095.537 $ 5,918,359 $ 5,430,794 $ 4,856,072 $ 3,899,599 $ 3,533,790 $ 3,205,339 $ 2,608,561 $ 2,362,523
Capital Works $10,600,326 $10,393,493 $ 9,478,427 $ 4,165,963 $ 5,009,161 $ 7,794,488 $ 6,571,103 $14,680,728 $11,891,498
Fire Dept Capi Al $ 6,775,809 $ 6,050,724 $ 5,472,814 $ 4,898,565 $ 3,985,330 $ 3,788,435 $ 3,366,300 $ 2,997,810 $ 2,510,727
Sanitary Sewe $ 1,372,742 $ 2,376,005 $ 2,301,374 $ 2,231,852 $ 2,153,275 $ 2,077,589 $ 1,972,724 $ 1,899,749 $ 1,814,911
Land $ 256,768 $ 463,331 $ 377,029 $ 911,160 $ 544,724 $ 1,250,819 $ 1,197,881 $ 1,092,711 $ 825,575
$27,872,589 $26,832,443 $24,482,688 $18,125,985 $16,449,252 $19,217,106 $17,389,167 $23,356,137 $19,753,760
Capital Fund $ 393,749 -$ 1,638,163 -$ 1,033,061 -$ 2,792,681 -$ 2,400,656 4 8,296,942 -$14,134,857 -$ 7,735,355 -$ 6,377,648
nds $ 28,266,338 $25,194,280 $ 23,449,627 $15,333,304 $ 14,048,596 $10,920,164 $ 3,254,310 $15,620,782 $13,376,112 Net Reserve F
GENERAL REVEh UE RESERVE ACCOUNTS
CarryForward -Capital $ 3.344,791 $ 3,615,454 $ 3,844,648 $ 3,256,914 $ 2,833,491 $ 5,059,408 $ 4,053,166 $ 4,268,687 $ 7,021,639
Carry Forward - OperatIng $ 1,607,441 $ 1,304.871 $ 1,385,593 $ 1,794,343
Self Insurance $ 787,729 $ 11,015 $ 676,264 $ 676,265 $ 403,691 $ 550,474 $ 581,148 $ 630.654 $ 558,094
Protective Ser,11ces $ 1,979,364 $ 1,504,580 $ 1,248,979 $ 559,107 $ 103,148 $ 31,446 $ 29,883 $ 28,416 $ 27,132
Core $ 620,938 $ 835,713 $ 1,072,802 $ 1,526,765 $ 2,655,519 $ 2,861,989 $ 9,698,338 $ 188,521 $ 180,000
Recycling $ 1,428,698 $ 1,301,754 $ 1,149,400 $ 819,623 $ 716,873 $ 554,773 $ 741,125 $ 813,839 $ 444,850
CommunhtyD velopment $ 1,092 $ 1,053 $ 1,020 $ 989 $ 955 $ 921 $ 60,518 $ 1,025,314 $ 1,060,890
Building Inspe tions $ 457,461 $ 441,590 $ 427,730 $ 414,812 $ 439,505 $ 424,045 $ 402,963 $ 480,404 $ 460,386
Gravel Extraci n $ 482,519 $ 475,63 $ 442898 $ 420,473 $ 413,739 $ 391,359 $ 468,917 $ 415,776 $ 321,290
Neighbourhood Improvements $ 54,525 $ 52,634 $ 50,982 $ 49,441 $ 47,701 $ 46,022 $ - $ 74,353 $ 76,613
Snow Remova $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000
VouthCentre $ 8.535 $ 11,010 $ 41,500 $ 41,500 $ 41,500 $ 21,500 $ 20,000
FacilityLifecyce $ 87,187 $ - $ 74,106 $ $ - $ 19,443 $ $ 430,438 $ 709,041
Cemetery Mai tenance $ 139,347 $ 117,821 $ 102,263 $ 133,168 $ 137,999 $ 35230 $ 650
Service Sever nce $ - $ 63,630 $ 63,630 $ 63,630 $ 63,630 $ 63,630 $ 63,630 $ 430,595 $ 430,595
Landfill $ - $ 39,389
Critical lnfrastr icture $ 518,794
$11,718,421 $ 9,936,388 $10,781,815 $ 9,957,030 $ 8,057,751 $10,260,240 $16,320,338 $ 8,786,995 $11,330,119
WATER & SEWEF RESERVE ACCOUNTS $ 2,471,009 $ 2,616,475 $ 2,354,456 $ 1,792,092 $ 1.513,600 $ 1,980,213 $ 2,196,170 $ 1,920,109 $ 153,785
Total Reserve 3 & Accumulated Surplus $51,653,659 $48,818,697 $47,504,145 $43,459,355 $41,220,526 $41,178,706 $ 38,661,464 $37,328,755 $35,479,396
Less:
Debenture De t -$ 409,813 -$ 2,396,197 -$ 3,550,429 -$ 3,767,690 -$ 5,317,072 -$ 7,157,615 -$ 9,701,007 -$11,776,508 -$13,446,788
Core Llabilitii -$47,327,599 -$47,381,647 -$48,209,639 -$30,477,445 -$30,841,556 -$20,042,775 -$ 6,356,280
Net Financial Assi its (Debt) $ 3,916,247 -$ 959,147 -$ 4,255,923 $ 9,214,220 $ 5,061,898 $13,978,316 $22,604,177 $25,552,247 $22,032,608
Schedule 14
RESTRICTED RE ENUES
Development Cost Charges $31,047,111 $21,796,131 $18,966,755 $19,814,130 $17,093,249 $11,263,800 $ 8,613,116 $ 9,957,412 $ 9,778,058 ParkiendAcqusltlon $ 1,717,500 $ 1,847,870 $ 1,522,399 $ 1,244,958 $ 918,340 $ 957,868 $ 823,751 $ 3,493,494 $ 3,262,359
Downtown Pai Ing Facilities $ 129,821 $ 125.318 $ 121.388 $ 117.721 $ 113,578 $ 109,584 $ 104,136 $ 99,028 $ 57,125 Schedu'e 7 Developer Spa tied Projects $ 3,805,309 $ 3,683,077 $ 3,401,177 $ 2,973,737 $ 2,877,685 $ 2,703,684 $ 2,776,309 $ 2,534,241 $ 2,543,121
Total Restricte Revenues $36,699,741 $ 27,252,396 $24,011,719 $24,150,546 $21,000,852 $ 15,034,934 $12,317,312 $ 16,084,175 $15,640,663
çk toj
The Corporation of the
District of Maple Ridge
Financial Statements
and
Auditor's Report
For the Year Ended December 31. 2006
kL Management's Responsibility
For Financial Reporting
The information in this Annual Report is the responsibility of management. The consolidated financial statements have
been prepared in accordance with Canadian generally accepted accounting principles as outlined under "Significant
Accounting Policies" on pages 3 to 5. These include some amounts based on management's best estimates and careful
judgment.
Management maintains a system of internal accounting controls to provide reasonable assurance that assets are
safeguarded and that transactions are authorized, recorded, and reported properly. Management also administers a
program of proper business compliance.
BDO Dunwoody LLP, the Municipality's independent auditors, has audited the accompanying financial statements.
Their report accompanies this statement.
Council carries out its responsibility for the consolidated fmancial statements principally through its Audit Committee.
The Committee meets with management nine times on a scheduled basis and at least semi-annually with BDO
Dunwoody LLP to review their activities and to discuss auditing, internal control, accounting policy, and financial
reporting matters. BDO Dunwoody LLP has unrestricted access to the Municipality, the Audit Committee, and Council.
The Audit Committee reviews the consolidated financial statements with management prior to submission to Council for
approval. It also reviews the recommendations of the independent auditors for improvements to controls and as well as
the actions of management to implement such recommendations.
Paul Gill. CGA J/m Rule'
General Manager: Corporate & Financial Services hief Administrative Officer
Annual Report 2006— District of Maple Ridge
B
EDO
Charrred Accitats
6O CathMml PLace - 5 W C,eaS:.
Vscomer. BC
Cnada.V5C3L
Tphe: (504) 6S-541
Teth (&n4) 6CS-5132
Audiltors' Report
To the Mayor and Councillors of the
Corporation of the Distnct of Maple Ridge
Ve i-ave ajdrtec ttle nsocatec S3temer1 of ;nanc,a ositon of the Corooraton of the Disrc of MacIc
Ri.ge as at De:emter 3 20 ancl tre Ccrs.oldated Staternens of FnanGia .Actvties and Cnange in Cash ard
Temccrary nesrner\ts fcr tI'e yea ti-er erdec. These financial statements are die espor.siciiy of ti-c Disrict's
ni3rae'er.t. Our responsici :y is to express an ocinion on ti-eec financaal statements based on our aucr
.'e CCICJCCZ1 cur ai.dit in acccdarc wth Canathar general:y accected auditing standards. Those sanards
reJi-e :1-at we plan anc oeCm ar audi: to oban easor.ale assurance wtether*'e financial statements ac free
cf mateial rissta:emert An audi: 'rc.udes exam:nng. on a tes Oasrs, evidence supoorting the amounts and
c:sc osures in vie financial statements. An audi: also induces assessing the aoocunrig pnnciplee used and
significant estmates mace by mar.agernen:. as well as ealuadng he overal financal sr.atement oreseritation.
In ou c.oirion. t'ese firana sta:emen:s present -airy. ir at material resoects. the financial posrior of the District
as at December 31 20e an +e resuts 0' its operations ano As cash flows for tne yea tnen ended r accOrdance
wif 3rlaai.3n gerea1 y accounting piricioles.
Our auc 7 was mace 'or fe ourpose of formng an opinior or tie oonsoldated flnanic4al statements taker' as a
whole. The sJcoemertary information Induded in the Segment Reco.t and 'n St3temerta througf' 3 and
Echedules 1 tnrough 14 is oresented for purposes of additional analyss. Suc.n sugplemen:ary information has
been sub!Ccte-d to :1-c auth:ing pocec1res aop.ieo in ti-c sueT: of s -ic coniscliaa:ed flnancia' statements anic. in ow
ociniori is fairy ststec. n all niatenal resoects. ir relation to tie consolidated financial statements taker as a
whole. Infomiation in the Statistics Section is orepared without audit
:;? 2.l7 Lf'
Chartered Accourtar.ts
Vancouver. Bitisn Couniba
Marct' 14. CJ7
Annual Report 2006- District of Maple Ridge
(a)
Significant Accounting Policies
For the year ended December 31. 2006
Reporting Entitt , and Basis of C'onsolidation
These financial statements have been prepared using recommendations issued by the Public Sector Accounting
Board of the Canadian institute of Chartered Accountants.
They consolidate the activities of the General. Water and Sewer. Operating and Capital Funds, the Reserve
Funds, and Municipality's wholly owned subsidiaries C.D.M.R. Developments Ltd. and Maple Ridge
Municipal Holdings Ltd.
The operating activities of the subsidiary companies are included in the General Revenue Fund and the Capital
activities of the subsidiary companies are included in the General Capital Fund.
Operating Funds - As at December 31, 2006 the fund balances
were as follows:
2006 2005
$ 2,442,301 $ 4.203.057
3,401,602 4,021,712
3,353,988 2.846.785
9,197,891 11,071,554
General Revenue Fund
Sewer Revenue Fund
Water Revenue Fund
Capital Funds - As at December 31, 2006 the fund balances
(deficiencies) were as follows:
General Capital Fund
Sewer Capital Fund
Water Capital Fund
Reserves - As at December 31. 2006 this balance was comprised
of the balances shown in Schedule 14.
Reserve Funds
Total Fund Balances
Long Term Liabilities - These liabilities are incurred to fund
capital expenditures
Debenture Debt - comprised of the debts shown on Schedule 2
Mortgage Liability
Long Term Liabilities
Net Assets (Debt)
393,749 (561,934)
- (1,065.268)
- (10,961)
393,749 (1,638,163)
42,062,019 39,385,306
51,653,659 48.818.697
(47,737,412) (33,051,518)
- (16.726.326)
(47,737,412) (49,777,844)
(b) Accrual Accounting
The accrual method for reporting revenues and expenditures has been used.
Revenues are recorded in the period they are earned.
Expenditures are recorded as the cost of goods or services in the period they are obtained.
Annual Report 2006— District of Maple Ridge 3
! Significant Accounting Policies
For the year ended December 31. 2006
Revenue recognition
Taxation Annual levies for non-optional municipal services and general administrative services are recorded as Taxes for
municipal purposes.
Levies imposed by other taxing authorities are not included as Taxes for municipal purposes.
Taxes are recognized as revenue in the year they are levied.
Through the British Columbia Assessments appeal process Taxes may be adjusted by way of supplementary roll
adjustments. The affects of these adjustments on Taxes are recognized at the time they are awarded.
User fees and other revenue
Charges for sewer and water usage are recorded as User fees and other revenue.
Senior government transfers
Unconditional grant revenue is recognized when it is received.
Conditional grant revenue is recognized to the extent the conditions imposed on it have been fulfilled.
Development revenue
Receipts which are restricted by the legislation of senior governments or by agreement with external parties are
reported as Restricted Revenues at the time they are received. When qualifying expenditures are incurred
restricted revenues are brought into revenue as Development revenue. Restricted Revenues are comprised of
the amounts and transactions shown on Schedule 7.
Investment Income
The Municipality invests in pooled funds of the Municipal Finance authority of British Columbia. Earnings of
these funds are allocated to the members from time to time based on the market value of the pool. The
Municipality recognizes only its share of the realized earnings of the pool. This revenue is recorded as
investment income and the amount is added to the cost of the units held.
To the extent that financial instruments have no stated rate of return investment income is recognized as it is
received.
Local Improvement Revenue
The Municipality records capital expenditures for property and equipment funded by local improvement
agreements as they are incurred. Revenues are recognized as Development revenue at the time of the
expenditures to the extent that they will be recoverable. Local improvement levies subsequently imposed under
the acreement are recorded as User fees and other revenue for the portion that pertains to a carrying charge.
Proceeds from disposal ofproperty and equipment
Proceeds from the sale of tangible Property and equipment are recognized as revenue at the time of sale.
Consolidated expenditures
Consolidated expenditures reported on the Consolidated Statement of Financial Position are reported by
function and include operating, capital and interest costs and are net of internal equipment allocations.
Reporting by object (type) of expenditure is included in the Segment Report.
Property and equipment
Property and equipment purchased or constructed and work in process are reported as capital expenditures and
are classified according to their functional use. Property and equipment donated are reported at fair market value
at the time of the donation. Accumulated capital expenditures, net of disposals, are reported on Schedule I.
Depreciation is not recorded.
( Subdivision infrastructure
Subdivision streets, lighting, sidewalks, drainage, and other infrastructure are required to be provided by
subdivision developers. Upon completion they are turned over to the Municipality. The Municipality is not
involved in the construction and does not budget for either the contribution from the developer nor the capital
Annual Report 2006— District of Maple Ridge
Significant Accounting Policies
For the year ended December 31, 2006
expenditure in its financial plan. The budget figures presented on the financial statements are equal to the value
of infrastructure turned over to the Municipality during the year.
Use of estimates/measurement uncertainty
The preparation of financial statements in accordance with Canadian generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenue and expenditures during the reporting period. Significant areas requiring use of
management estimates relate to the determination of employee future benefits, the outcome of litigation and
claims, and the percentage of completion of building and subdivision inspections. Actual results could differ
from those estimates.
The Municipality monitors and treats contaminates produced at a solid waste landfill site it closed in 1989. The
eventual expenditures the Municipality intends to incur related to the site are not determinable and no accrual
for them has been recorded. Monitoring and treatment expenditures are recognized as they are made.
Budget figures
The budget figures used are based on the five year financial plan adopted May 9, 2006. Contributed subdivision
infrastructure for 2006 has been added to the adopted financial plan amounts in order to better demonstrate
comparability with the actual results.
Financial instruments
The Municipality's financial instruments consist of cash and temporary investments, portfolio investments,
accounts receivable, recoverable local improvements, other assets, accounts payable and accrued liabilities,
refundable performance deposits, mortgage liability, other assets, and debenture debt. Unless otherwise
indicated, it is management's opinion that the Municipality is not exposed to any significant interest, credit, or
currency risks arising from these financial instruments.
Investments
Investments and pooled investments are reported using the cost method. Provisions for declines in the market
value of investments are recorded when they are considered to be other than temporary. Declines in the market
values of investments are considered to be other than temporary when the carrying value exceeds market value
for more than three years.
Cost share agreement
The Municipality participates in a cost share agreement with the City of Pitt Meadows to provide all of the
Recreation and cultural services and maintain all of the parks in both municipalities. The Municipality
recognizes expenditures at their gross value and records the City of Pitt Meadows' contribution as revenue.
(I) Basis of segmentationegment report
The Municipality has adopted the new Public Sector Accounting Board recommendation requiring financial
information to be provided on a segmented basis. Municipal services have been segmented by grouping
activities that have similar services objectives (by function). Revenues that are directly related to the costs of
the function have been attributed to each segment. Expenditures reported for each segment include an
allocation for internal equipment charges. interest is allocated to functions based on the purpose of specific
borrowings.
Annual Report 2006— District of Maple Ridge
, Statement A
The Corporation of the District of Maple Ridge
Consolidated Statement of Financial Position
As at December 31, 2006
2006 2005
Financial Assets
Cash and temporary investments (note 1)
Portfolio investments (note 1)
Accounts receivable (note 2)
Recoverable local improvements (note 3)
Other assets (note 7)
Liabilities
Accounts payable and accrued liabilities (note 5)
Deferred revenues
Restricted revenue (schedule 7)
Refundable performance deposits and other
Employee future benefits (note 8)
Mortgage liability (note 9)
Debenture debt (note 6, schedule 2)
Net Financial Assets (Debt)
~ -1~1
PA
General Manager: Corporate & Financial Services
S 28,066,766 $ 32,540.017
67,030,331 49.985.738
15,355,354 10.279,008
814,774 1,382,647
611,828 1,000.530
111,879,053 95,187,940
10,299,934 8,425,253
6,678,982 5,004.596
36,699,742 27,252,397
2,631,336 2,099.223
3,915,400 3,587,774
- 16,726,326
47,737,412 33,051,518
107,962,806 96.147,087
S 3,916,247 $ (959.147)
yAnWRoth
Mayor, District of Maple Ridge
The notes to the Consolidated Financial Statements are an integral part of this statement
Contingencies. Commitments and Unrecognized Liabilities (Note 10)
Annual Report 2006— District of Maple Ridge
The Corporation of the District of Maple Ridge
tatement B
Consolidated Statement of Financial Activities
For the Year Ended December 31. 2006
Actual Budget Actual
2006 2006 2005
5 75,308,285
33,086,948
42,221,337 42.343,437 38,946.352
24.568.587 22.930.485 22,337.116
5,065,681 13,744,461 4.667,930
2,487,939 3,456,888 2,291,237
1,991,210
1,317,446
(852,782)
2,455,874 2,455,874 1,794,996 2,271,515
525,221 - 725,244
10,848,250 10.848.250 26.284,692
88,172,889 95,118.517 97,524.086
19,173,524 29,533,968 16.387,421
9,406,722 16,451,894 10,023,304
17,872,291 21,845.722 15,419,618
7,684,719 9,253,603 6,962.383
5,981,985 8.274.568 6,258,777
9,553,553 11,798.807 10,597,951
2,607,170 3,651,778 2,293.164
169,283 -
10,848,250 10.848,250 26,284,692
83,297,497 111,658,590 94,227,310
4.875.392 (16,540,073) 3.296,776
(2,398,105) (2,338,296) (1,982,224)
357,675 - -
2,834,962 (18,878,369) 1,314,552
48.818.697 48.818,697 47,504,145
5 51,653,659 S 29,940,328 $ 48,818,697
Revenue
Taxes (schedule 3)
Real property, special assessments, grants in lieu
Less: Collections for other authorities
Taxes for municipal purposes
User fees and other revenue (schedule 4)
Development revenue (schedule 5)
Senior government transfers (schedule 6)
Interest and investment income
Investment income
interest income
Less: Deferred amount
Asset.disposal proceeds and other gains
Contributed subdivision infrastructure
Expenditures (statements 1 and 2)
Protective services
Transportation services
Recreation and cultural
\Vater utility
Sewer utility
General government
Planning, public health and other
Increase in allowance for investments
Subdivision infrastructure
Excess (Deficiency) of Revenue over Expenditures
Principal Repaid (net of refinancing)
Debt issued
Increase in Fund Balances
Fund Balances Beginning of the Year
Fund Balances End of the Year
The notes to the Consolidated Financial Statements are an integral part of this statement
Contingencies. Commitments and Unrecognized Liabilities (Note 10)
Annual Report 2006— District of Maple Ridge 7
S 4,875,392 $ 3,296,776
(5.076,347) (93,667)
567,873 299.954
388.702 (323.076)
(4,119,772) (116,789)
1,874,683 185,825
1,674,387 894.229
9,447,345 3,240,678
327,626 416,172
532,114 162083
13,856,155 4,898,987
I Statement C
The Corporation of the District of Maple Ridge
Consolidated Statement of Change in Cash and Temporary Investments
For the Year Ended December 31. 2006
Actual Actual
Cash and Temporary Investments Provided by (Used For):
Operations:
Excess (Deficiency) of Revenue over Expenditures
Decrease (Increase) in Non-Cash Financial Assets
Accounts receivable
Recoverable local improvements
Other assets
Increase in Short Term Liabilities
Accounts payable
Deferred revenues
Restricted revenues
Employee future benefits
Refundable performance deposits and other
Financing:
Principal repaid
Long term debt issued
Investing:
(Increase) decrease in portfolio investments
(Decrease) increase in Cash and Temporary Investments
Cash and Temporary Investments - Beginning of Year
Cash and Temporary Investments - End of Year
The notes to the Consolidated Financial Statements are an integral part of this statement
Contingencies. Commitments and Unrecognized Liabilities (Note 10)
(18,340,433) (1,982,224)
16,300.000 -
(2,040,433) (1.982,224)
(17,044,593) 2.094,742
(4,473,251) 8,191,492
32540,017 24,348,525
S 28,066,766 $ 32,540.017
8 Annual Report 2006— District of Maple Ridge
Notes to the Consolidated Financial Statements
For the Year Ended December 31. 2006
Cash and Investments:
Cash and Temporary investments:
Cash and temporary investments as at December 31, 2006 were comprised as follows:
QQ
Cash S 3,250,031 $ 8.205.507
Temporary Investments 24,816,735 24.334.510
S 28.066.766 532.540.017
Temporary Investments are bank term deposits and Guaranteed Investment Certificates with effective interest rates
of 4.43% - 4.9%. Additionally, the Municipality holds temporary investments of $1,345,047 ($855,869 for 2005)
and agreements receivable of $1.153,668 ($406,403 for 2005) for trUStS which are not reported elsewhere in the
financial statements. They are held for the following trusts:
Balance Interest Balance
Dec. 31,2005 Earned Receipts Disbursements Dec. 31.2006
Latecomer Fees S - $ - $ 131,004 $ 28,194 S 102,810
Cemetery Perpetual Care 548,494 22,074 38,065 22.074 586,559
Greater Vancouver 713,778 - 2.048,997 953,429 1,809,346
Sewer & Drainage District
51.262.272 $ 22.074 S 2.218.066 S 1.003.697 52.498.715
Portfolio investments
Portfolio investments include Provincial Government Bonds and Bank Notes with effective interest rates of 3.8-
4.1%. They also include equity-based Bank Notes and pooled investment funds administered by the Municipal
Finance Authority of British Columbia, neither of which has a stated rate of return.
The carrying value of securities is based on the cost method whereby the cost of the security is adjusted to reflect
investment income, which is accruing, and any permanent decline in market value.
The carrying value of Portfolio Investments, net of an allowance of $169,283 (Nil for 2005), at December 31, 2006
was $67,030,331 ($49,985,738 for 2005). The market value at December 31. 2006 was $65,910,491 ($48,780,688
for 2005), included in this amount is $7,500,000 ($7,500,000 for 2005) for securities shown at cost for investments
for which there is no active market.
Accounts Receivable:
2006 2005
Property Taxes $ 3,158,192 $ 3,384,389
Other Governments 881,928 610,224
General and Accrued Interest 2,585,841 1,781,517
Development Cost Charges 8.893,135 4.5 12.230
15,519,096 10,288,360
Less Allowance for Doubtful Accounts (163,742) (9,352)
515.355.354 $ 10.279.008
Annual Report 2006— District of Maple Ridge 9
Notes to the Consolidated Financial Statements
For the Year Ended December 31, 2006
3. Recoverable Local Improvements
The Municipality provides interim financing for certain geographically localized capital projects. It recovers these
amounts either from the benefiting property owners or from provincial subsidies. As at December 31, 2006 the
recoverable balance was comprised as follows:
2006 2005
Recoverable from property owners
Transportation and drainage projects $ - $ 181.976
Local improvement fund projects 591,083 793,319
Sewerage projects 8.517 16.353
599,600 991,648
Recoverable from Province
Sewerage projects 206,155 354.033
Water system projects 91019 36,966
215.174 390.999
S 1.382.647
Pension Plan
The Municipality and its employees contribute to the Municipal Pension Plan (the "Plan"), a jointly trusted pension
plan. The board of trustees. representing plan members and employers, is responsible for overseeing the
management of the pension plan, including investment of the assets and administration of the benefits. The pension
plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has
about 130.000 active members and approximately 48,000 retired members. Active members include approximately
30.000 contributors from local governments.
Every three years an actuarial valuation is performed to assess the financial position of the Plan and the adequacy of
plan funding. The most recent valuation as at December 31, 2003 indicated an unfunded liability of $789 million
for basic pension benefits. The next valuation will be as at December 31, 2006 with results available in 2007. The
actuary does not attribute portions of the surplus to individual employers.
The above disclosure represents the most current information at the time of the Municipality's 2006 financial audit.
Employer contributions to the Plan for 2006 were $1,266,984 ($1,019,441 for 2005) they are included in
consolidated operating expenditures. Employee contributions for 2006 were $1,145,208 ($941,983 for 2005).
Accounts Payable and Accrued Liabilities:
2006 2005
Accounts Payable:
General $ 2,893,433 $ 2,575,051
Other Governments 5,712,422 4,443.046
Salaries and Wages 915,846 863.700
9,521,701 7,881,797
Accrued Liabilities:
Vacation Pay 503,234 399,234
Other vested benefits 274,999 144.222
778.233 543.456
S8.425.253
10 Annual Report 2006— District of Maple Ridge
Notes to the Consolidated Financial Statements
For the Year Ended December 31, 2006
Debenture Debt:
Debt principal is reported net of Sinking Fund balances and interest expense is reported net of Sinking Fund
earnings.
During the year the Municipality discharged the Mortgage liability held with Toronto Dominion bank and replaced
the liability with debenture debt in the amount of$ 16,300,000 from the Municipal Finance Authority.
The Municipality carries no debt for others.
The Debenture debt issued and outstanding as at December 31, 2006 was $47,737,412 ($33,051,518 for 2005). The
following debenture debt amounts plus related interest are payable over the next five years.
2007 2008 2009 2010.. 2011
$1,812,793 $1,794,001 $1,727,113 $1,760,031 $1,779,974
As at December 31, 2006 the Municipality has approved but un-issued debenture debt in the amount of $700,000
under Loan Authorization Bylaw 6246 which expires in 2011.
Other Assets:
Debt Reserve Fund:
The Municipal Finance Authority of British Columbia provides capital financing for regional districts and their
member municipalities. The Authority is required to establish a Debt Reserve Fund. Each regional district, through
its member municipalities who share in the proceeds of a debt issue, is required to pay into the Debt Reserve Fund
certain amounts set out in the debt agreements. The Authority pays into the Debt Reserve Fund these monies from
which interest earned thereon less administrative expenses becomes an obligation to the regional districts. It must
then use this fund, if at any time there are insufficient funds, to meet payments on its obligations. If this occurs the
regional districts may be called upon to restore the fund.
Upon the maturity of a debt issue the unused portion of the Debt Reserve Fund established for that issue will be
discharged to the Municipality. The Municipality has estimated that there is only a remote possibility that these
funds will not be paid to it and therefore these funds have been included in Other Assets of $611,828 ($1,000,530
for 2005).
Annual Report 2006— District of Maple Ridge
Notes to the Consolidated Financial Statements
For the Year Ended December 31, 2006
8. Employee Future Benefits
The Municipality provides employee future benefits in the form of severance benefits and vested and non-vested
sick leave to qualifying employees. These benefits are not separately funded.
Severance benefits are cash settlements paid to employees who cease their employment with the Municipality after a
specified period of time. Full time employees hired before February 11, 1999 qualif' for five days pay per year of
employment, provided they either work a minimum of twenty years with the Municipality or retire as defined by the
Public Sector Pension Plan Act. Full time employees hired after February 11, 1999 qualif' for twenty days pay
provided they work a minimum often years with the Municipality and retire as defined by the Public Sector Pension
Plan Act.
The Municipality permits full time employees to accumulate up to 18 days per year of service for future illnesses up
to a maximum of 250 days. For certain qualif'ing employees a portion of this benefit vests: for the balance this
benefit does not vest and cannot be converted to any other type of benefit.
An actuarial valuation of these benefits was performed to determine the Municipality's liability and accrued benefit
obligation as at December 31, 2005 and updated for December 31, 2006. The valuation resulted in an unamortized
actuarial gain of $59,100 at December 31, 2006. The benefit liability at December 31, 2006 was $3,915,400
($3,587,774 for 2005) is comprised as follows:
2006 MU
Benefit Liability - Beginning of the year $3,587,774 $3,171,602
Add (less): Unamortized actuarial gains (losses) 76.326 -
Accrued benefit obligation - Beginning of the year 3,664,100 3,171.602
Add: Total liability related costs
Current service costs 241,800 396,697
Interest on accrued benefit obligation 178,400 185,706
Amortization of actuarial losses (gains) 76,326 -
496,526 582,403
Less (Add):
Liability related costs not increasing accrued benefit obligation - 76,326 -
amortization of actuarial loss.
Actuarial gain (loss) 59,100 (76,326)
Benefits paid during the year 168,900 166.231
304,326 89,905
Accrued Benefit Obligation - End of the year 3,856,300 3,664,100
Add (less) Unamortized actuarial gains (losses) 59,100 (76.326)
Benefit liability - end of the year S3.915.400 $3,587,774
Actuarial assumptions used to determine the Municipality's accrued benefit obligation are as follows:
2006 2005
Discount rate (long-term borrowing rate) 4.50% 5.65%
Expected future inflation rate 2.50% 5.65%
Merit and inflationary wage and salary increases averaging 4.55% 5.65%
12 Annual Report 2006— District of Maple Ridge
Notes to the Consolidated Financial Stateitients
For the Year Ended December 31. 2006
Mortgage Liability
During 2004 the Municipality's subsidiary company assumed a mortgage with the Toronto Dominion bank as part
of the acquisition of the town centre properties.
The mortgage amount ($16.692.115) plus accrued interest ($41,283) was assumed at a rate (6.5%) which was
unfavorable in relation to borrowing rates which were prevalent at the time.
The mortgage liability was revalued at the present value of the payments required under the mortgage using the
Municipality's cost of borrowing. This resulted in an increase in the liability by $997,469 which was accounted for
as a discount in proceeds received. The discount was amortized over the remaining term of the mortgage.
The mortgage matured in November of 2006 and was refinanced with Municipal Finance Authority debenture debt
at a rate of 4.99°,'o. (Note 6)
The Mortgage Liability December 31. 2006 was Nil ($16,726,326 for 2005) comprised as follows
Interest Principal
expense and payments and
Balance amortization amortization Balance
Dec31.2005 in2006 in2006 Dec31,2006
Mortgage Payable $16,284.106 $ 908,616 $16,284,106 $ -
Discount 442.220 (442,220) 442,220 -
Mortgage Liability $l6.726.326 S 466.396 5 16.726.326 S -
Contingencies, Commitments and Unrecognized Liabilities:
Third Party Claims
Where losses related to litigation are likely and can be reasonably estimated management accrues its best
estimate of loss. For 2006 this estimate is $612,116 ($534,000 for 2005).
The Municipality is further exposed to losses with respect to claims, the likelihood of which is not known.
Management estimates that the exposure is approximately $63,000. This estimate is based on the deductible
portion of insurance claims and on the mid-range of other non-insurable claims. Additional accounts payable,
if any, will be recorded in the period they become determinable.
Contractual Obligations
(i) Sewer and Water
(a) Under cost sharing agreements with the Greater Vancouver Water District, the Municipality is
committed to make annual payments as follows:
Until the year 2007 totaling $20,223 plus related interest for the water reservoir on Dewdney Trunk
Road at 248th Street. the current annual payment is $87,149 including interest until 2007 when the
payment terms are to be renegotiated.
Until the year 2012 totaling $104,370 plus related interest for the water main joint 1. Current annual
payment is $226,736 including interest until 2012.
Annual Report 2006— District of Maple Ridge 13
Notes to the Consolidated Financial Statements
For the Year Ended December 31. 2006
Under a cost sharing agreement with the Greater Vancouver Sewerage and Drainage District, the
Municipality is committed to make annual payments until 2012 totaling $870,307 plus related interest
for facilities in the Maple Ridge/Pitt Meadows sub-area. The current annual payment is S220.482 plus
interest.
The Municipality has entered into a cost share agreement with the Greater Vancouver Water District
for the construction of infrastructure. Under this agreement the Municipality expects to incur
liabilities of approximately $9,000,000 over the next seven years. The liability will be recorded as the
related costs are incurred.
(iz) Recreation and Cultural Services
(a) In 1998 the Municipality entered into an agreement to purchase ice sheet time for five years
commencing in 1999, with a five-year renewal option. In January 2004 the Municipality renewed the
agreement for an additional five-year period. The minimum annual payment due for the provision of
ice time is $552.225. These payments are recorded as expenditures when the ice time is provided.
(c) Contingent Gains
In 1998 the Municipality provided financial assistance, including property appraised at $2.2 Million, to the
Maple Ridge Elderly Citizen Recreation Association in order to enable them to construct a residential housing
complex for senior citizens.
in exchange for the assistance, the Association agreed to place restrictive covenants on each unit, which could
recover up to $1.45 Million on re-sales by subsequent owners. These covenants apply until 2030.
At December 31. 2006 a further $0.68 million ($1.06 million for 2005) remains recoverable.
in 2006 proceeds from the resale of units under the restricted covenants amounting to $378,985 ($267,031 for
2005) were paid to the Municipality. These proceeds are recorded as User fees and other revenue.
Unrecognized Liability
The Municipality holds shares in a non-profit organization that provides protective services to its members.
Should the organization dissolve or management choose to withdraw from the organization the Municipality
would be liable for a proportionate share of any debt the organization held at that time. The liability is expected
to be discharged over time through payments by the Municipality and others for the provision of these services
by the organization. Due to the ongoing operations of the organization the liability could only be quantified if
the Municipality chose to withdraw. Consequently no liability has been recognized in these financial
statements.
14
Annual Report 2006— District of Maple Ridge
Notes to the Consolidated Financial Statements
For the Year Ended December 31, 2006
11. Interest Expenditures:
Interest expenditures consist of debenture debt interest, mortgage liability interest, and interest on the employee
future benefits liability. Interest is apportioned to functional areas of expenditure based on the related debts as
follows.
Debenture Benefits Mortgage Total Total
Debt and Other Liability Interest Interest
Interest Interest Interest 2006 2005
Transportation Services $ 38,389 $ 2,262 $ - $ 40,651 $ 50,603
Recreation & Cultural 1.566,525 - - 1,566,525 1,715,760
Water Facilities 3.741 - - 3,741 56,130
Sewer Facilities 46.949 - - 46,949 197,645
General Government 471,877 178,400 466.396 1,116,673 965.806
52.127.481 S 180.662 S 466.396 52,774,539 52.985.944
Annual Report 2006—District of Maple Ridge 15
Segment Report
The Corporation of the District of Maple Ridge
Consolidated Report of Segmented Revenue and Expenditure
As at December 31. 2006
Protective Services
2006 2006 2005
Actual Budget Actual
Revenue
Tax revenues (schedule 3) $ - $ - $ -
Senior government transfers (schedule 6) 889,766 805,521 784,381
Development revenue (schedule 5) - 24.598 18,445
Other revenues (schedule 4) 3,813,252 3,208,566 3,192,558
Disposal proceeds and refinancing gains - -
Investment income - - -
Internal recoveries - - -
Contributions for subdivision infrastructure - - -
Total Revenue 4,703,018 4,038,685 3,995,384
Expenditures
Operating (schedules 11,9,13,12,10,8)
Goods and services 11,317,475 12,068,987 11.016,547
Labour costs 6,461,992 6,622,863 4,959,088
Debt Servicing - - -
17,779,467 18,691,850 15,975,635
Increase in investment allowance - - -
Capital (statement 2) 1,533,621 10,962,848 544,937
Contributed subdivision infrastructure - - -
Total Expenditures 19,313,088 29,654.698 16,520,572
Excess(Deficiency) revenue over expenditure (14,610,070) (25,616,013) (12,525,188)
Principal Payments - - -
New debt issued - -
Increase (Decrease) in fund balances S (14.610.070) S (25.616.013) S (12.525.188)
16 Annual Report 2006— District of Maple Ridge
Segment Report - Continued
Transportation Recreation and Cultural
2006 2006 2005 2006 2006 2005
Actual Budget Actual Actual Budget Actual
-$ -s -
983.232 1,900,521 944,603 209,833 427,086 148,477
1,118,844 5.277.328 1,202.337 3306.665 6,658.788 1,677,064
636,327 785,760 607,714 3,905,775 3,855,454 3,813,004
1.806.517 1.550.551 1.849,186 - - -
7.252.485 7.252,485 17.283.616 - - -
11,797,405 16.766,645 21.887,456 7,422,273 10.941.328 5,638.545
2.247,456 2.027,865 2,335,001 6,895,982 5,435.393 6,533,054
4,062.357 4,288,559 3,798,917 5,381,482 6,665.234 5,187,498
40.651 54,368 50.603 1,566.525 1.567,428 1.715,760
6,350,464 6.370,792 6.184,521 13,843.989 13,668,055 13,436,312
3.681.657 10.674.168 4.540.443 4327,840 8.420.487 2,316,218
7.252.485 7.252.485 17,283.616 - - -
17,284,606 24.297.445 28.008.580 18,171,829 22.088,542 15,752,530
(5,487.201) (7.530,800) (6,121.124) (10.749,556) (11.147.214) (10,113,985)
158.817 172,328 149.798 1.009,430 962,963 232,772
S (5646.0181 S (7.703.1281 0, (6.270.9221 S (11.758.986) 5 (12.110.1771 S (10.346.7571
Annual Report 2006— District of Maple Ridge 17
Segment Report - Continued
Water Utility
2006 2006 2005
Actual Budget Actual
Revenue
Tax revenues (schedule 3)
Senior government transfers (schedule 6)
Development revenue (schedule 5)
Other revenues (schedule 4)
Disposal proceeds and refinancing gains
investment income
Internal recoveries
Contributions for subdivision infrastructure
Total Revenue
Expenditures
Operating (schedules 11,9,13,12.10,8)
Goods and services
Labour costs
Debt Servicing
Increase in investment allowance
Capital (statement 2)
Contributed subdivision infrastructure
Total Expenditures
Excess(Deficiency) revenue over expenditure
Principal Payments
New debt issued
Increase (Decrease) in fund balances
S 48.480 $ 35.004 $ 34,650
1,152 1,152 5,477
566,784 1,196.426 369.126
7,421,064 7,238,814 6,646,349
1,704,125 1.704.125 3.719.477
9,741,605 10,175.521 10,775,079
4,509,230 5,112,350 3,795,976
1,323,498 925.801 1.328,687
3,741 23.171 56.133
5,836,469 6.061.322 5,180,796
2,137,659 3.351.204 2.071,471
1.704,125 1.704.125 3.719,477
9,678,253 11,116.651 10,971,744
63,352 (941,130) (196,665)
10.473 46,053 188,313
18 Annual Report 2006— Distnct of Maple Ridge
Segment Report - Continued
Sewer Utility General Government
2006 2006 2005 2006 2006 2005
Actual Budget Actual Actual Budget Actual
S 707,420 $ 683.412 $ 681.765 $
311,418 302.604 326.898 13,508 20.004 5.410
73.388 587.321 406.704 - - 994.254
4,723,746 4.774.368 4,365,308 1,951,941 1,406,343 1,687,744
- - - 525,221 - 725.244
1,891.640 1.891.640 5.281,599 - - -
7,707,612 8.239.345 11.062,274 2,490,670 1,426,347 3.4 12.652
5.217,447 5.321.077 4,924.824 2,847,689 3,450,277 3,282.711
411345 473.301 415,922 4,831,423 4,916,220 4.355.276
46.949 48.688 197.647 393,867 215.320 379.732
5,675,741 5.843.066 5,538,393 8,072,979 8,581.817 8.017.719
431.217 2.536.846 836.516 313,239 2,033,023 1.553.791
1.891.640 1.891.640 5.281.599 - - -
7,998,598 10.271.552 11,656,508 8,386,218 10,614,840 9.571.510
(290,986) (2.032.207) (594.234) (5,895,548) (9,188,493) (6,158.858)
304,789 312.359 583.349 130.598 130,599 -
- - - 357,675 - -
S (595.7751 $ (2.344.566) $ (1.177.5831 S (5.668.471) S (9.319M92) S (6.158.858)
Annual Report 2006— District of Maple Ridge 19
Segment Report - Continued
Commercial Tower
2006 2006 2005
Actual Budget Actual
Revenue
Tax revenues (schedule 3)
Senior government transfers (schedule 6)
Development revenue (schedule 5)
Other revenues (schedule 4)
Disposal proceeds and refinancing gains
Investment income
Internal recoveries
Contributions for subdivision infrastructure
Total Revenue
Expenditures
Operating (schedules 11,9.13,12,10,8)
Goods and services
Labour costs
Debt Servicing
$
1,364,041 1,100,720 1,376.809
1,364,041 1,100,720 1.376.809
465,165 429,224
722,806 760.208
1,187,971 1,189,432
451.080
I .V.) I • I _7T
increase in investment allowance - -
Capital (statement 2) - - -
Contributed subdivision infrastructure - - -
Total Expenditures 1,187,971 1,189,432 1,037,154
Excess(Deficiency) revenue over expenditure 176.070 (88,712) 339,655
Principal Payments 783,998 713,994 827,992
New debt issued - - -
increase (Decrease) in fund balances S (607.928) 5 (802.706) S (488.337)
20 Annual Report 2006— District of Maple Ridge
Segment Report - Continued
Planning and Public Health Unallocated
2006 2006 2005 2006 2006 2005
Actual Budget Actual Actual Budget Actual
S 1.205.276 5 1.204.066 $ 1.147.107 S 40,260,161 $ 40.420,955 $ 37,082.830
79.030 - 75,991 - - -
752,441 560,460 647,630 - - -
- - - 2,455,874 1,794,996 2.271,515
1,870,728 2,036,747 1,764,526 42,716,035 42,215.951 39,354,345
1.350,489 1,789,381 1,277,700 - -
1,317,395 1.532,476 1,127,419 - -
2,667.884 3,321,857 2,405,119 - -
- - - 169,283 - -
246.284 654.124 152,779 - - -
2.914,168 3,975,981 2,557,898 169,283 - -
(877,421) (2.211,455) (687,170) 42,546,752 42,215,951 39,354,345
S (877.42 LI $ (6871701 S 42.546.752 S 42215951 1 39354.345
Annual Report 2006— District of Maple Ridge 21
Segment Report. Continued
Elimination Entries
2006 2006 2005
Actual Budget Actual
Revenue
Tax revenues (schedule 3)
Senior government transfers (schedule 6)
Development revenue (schedule 5)
Other revenues (schedule 4)
Disposal proceeds and refinancing gains
Investment income
Internal recoveries
Contributions for subdivision infrastructure
Total Revenue
Expenditures
Operating (schedules 11.9,13,12,10,8)
Goods and services
Labour costs
Debt Servicing
Increase in investment allowance
Capital (statement 2)
Contributed subdivision infrastructure
Total Expenditures
(1,806,517) (1,550,551) (1.849,186)
(1,806,517) (1,550.551) (1,849.186)
(1,806,517) (1,550,551) (1,849,186)
(1,806,517) (1.550,551) (1,849,186)
(1,806,517) (1,550,551) (1,849,186)
Excess(Deficiency) revenue over expenditure - -
Principal Payments - - -
New debt issued - -
Increase (Decrease) in fund balances S
22 Annual Report 2006— District of Maple Ridge
Segment Report - Continued
P Consolidated Financial Statements
2006 2006 2005
Actual Budget Actual
S 42,221.337 5 42.343.437 $ 38.946.352
2,487.939 3,456.888 2,291,237
5,065.681 13.744.461 4.667.930
24,568.587 22,930,485 22,337,116
525,221 - 725,244
2,455.874 1.794,996 2,271,515
10.848.250 10,848.250 26,284.692
88.172,889 95,118,517 97,524,086
33,044,416 34,084,003 31,767,707
23,789,492 25,424,454 21,172,807
2,774.539 2.669.183 2.985.949
59,608,447 62.177.640 55,926,463
169.283 - -
12.671.517 38.632.700 12,016,155
10.848.250 10.848.250 26.284.692
83,297.497 111.658.590 94.227,3 10
4.875,392 (16.540.073) 3.296.776
2398.105 2.338,296 1.982,224
357.675 -
5 2.834.962 5 (18.878369 $ L314552
Annual Report 2006— District of Maple Ridge 23
This Page Left Blank Intentionally
24 Annual Report 2006— District of Maple Ridge
Supplemental
Informati*on
Annual Report 2006— District of Maple Ridge 25
Statement 1
The Corporation of the District of Maple Ridge
Statement of Changes in Operating Fund Balances
For the Year Ended December31, 2006
Actual Budget Actual
2006 2006 2005
Revenue
Taxes (schedule 3)
Real property. special assessments, grants in lieu $ 75,308,285 $ 73.271.392 S 70.884,844
Less: Collections for other authorities 33,086,948 30.927.955 31.938.492
Total taxes for municipal purposes 42,221,337 42,343.437 38,946.352
User fees and other revenues (schedule 4) 24,568,587 22,930,485 22,337,116
Development fees (schedule 5) 301,152 261,971 702,979
Senior government transfers (schedule 6) 2,031,432 1,916.823 2.024,580
interest and investment income 1,312,527 1,125.000 1.302,709
Asset disposal proceeds and other gains 525,221 - 725,244
70,960,256 68,577,716 66.038.980
Expenditures
Protective services (schedule 11) 17,639,903 18,571.120 15,842,484
Transportation services (schedule 9) 5,725,065 5,777,726 5,482,861
Recreation and cultural (schedule 13) 13,544,451 13,425,235 13,103,400
Water utilities (schedule 12) 5,547,060 5,902,399 4,890,912
Sewer utilities (schedule 12) 5,550,768 5,737.722 5,422,261
General government (schedule 10) 9,240,314 9,765.784 9.044,160
Public and environmental health (schedule 8) 2,360,886 2,997.654 2,140,385
Increase in investment allowance 169,283 - -
59,777,730 62,177.640 55,926,463
Excess of Revenue Over Expenditures 11,182,526 6,400.0 76 10,112,517
Transfers from (to) capital funds (2,748,635) (4,624.236) (2,282,005)
Transfers to reserves (schedule 14) (7,909,449) (3,133,171) (5,694,981)
Principal repaid (2,398,105) (2.338.296) (1.982.224)
Increase (Decrease) in Operating Fund Balances (1,873,663) (3,695,627) 153,307
Operating Fund Balances - Beginning of Year 11,071,554 11,071,554 10,918,247
Operating Fund Balances — End ofYear S 9,197,891 $ 7.375.927 S 11,071,554
26 Annual Report 2006— District of Maple Ridge
*
- Statement 2
The Corporation of the District of Maple Ridge
Statement of Changes in Capital Fund Balances
For the Year Ended December 31, 2006
Actual Budget Actual
2006 2006 2005
Capital Fund Balances - Beginning of Year
Add:
Revenues Allocated to Capital Funds
Subdivision infrastructure contributions
Development fees (schedule 5)
Senior government transfers (schedule 6)
Debt issued
Internal Transfers
Transfer from Revenue Funds
Transfer from Reserve Funds
Local improvement fund
Equipment replacement
Capital works
Fire Department capital acquisition
Sanitary Sewer
Land
Committed projects
Other
Less:
Capital Expenditures
Protective services
Transportation
Recreation and culture
Water utility
Sewer utility
General government
Planning, public health and other
Subdivision infrastructure
Increase (Decrease) in Capital Fund Balances
Capital Fund Balances - End of Year
S (1,638.163) $ (1.638.163) $ (1.033.061)
10,848,250 10.848.250 26.284,692
4,764.529 13,482.490 3,964.951
456,507 1.540.065 266.657
16,069,286 25,870,805 30.516,300
357,676 - -
2,748,635 4.624.236 2,282,005
310,226
582,017 1,430,122 1,193.640
1,025,297 3,252,867 249,160
226,004 6.360.640 283,524
1,069,134 1.354.134
282,819 - -
2,271,119 5,513,987 2,577,862
919,692 2.143.275 283,028
6,376,082 20,055,025 4,897,440
1,533,621 10,962,848 544,937
3,681,657 10,674,168 4,540,443
4.327,840 8,420,487 2,316,218
2,137,659 3.351,204 2.071,471
431,217 2,536,846 836,516
313,239 2.033.023 1,553,791
246.284 654,124 152,779
10.848.250 10.848.250 26,284,692
23,519,767 49.480,950 38.300.847
2.031,912 1.069,116 (605,102)
S 393,749 $ (569.047) $ (1,638,163)
Annuat Report 2006— District of Mapte Ridge 27
4.'
/
Statement 3
The Corporation of the District of Maple Ridge
Statement of Changes in Reserve Balances
For the Year Ended December 31, 2006
Reserve Balances - Beginning of the Year
Increase in Reserves (schedule 14)
Interest allocated to Reserves
internal Transfers
Transfer from Revenue Funds
Transfer to Capital Funds
Actual Budget Actual
2006 2006 2005
S 39,385,306 $ 39,385,306 S 37.618.959
1,143,346 669,996 968,806
7,909,449 3,133,171 5.694,981
(6.376.082) (20.055,025) (4.897.440)
1,533,367 (16,921,854) 797.541
Increase (Decrease) in Reserve Balances 2,676,713 (16.251,858) 1,766.347
Reserve Fund Balances - End of Year $ 42,062.019 $ 23.133.448 $ 39.385.306
28 Annual Report 2006— District of Maple Ridge
Schedule I
The Corporation of the District of Maple Ridge
Schedule of Property and Equipment
As at December31. 2006
General Capital Fund
Public Works:
Roads and bridges S 152,066.008 S 140,042.085
Drainage 55,141.679 52.029,557
Sidewalks 12,888.689 11.954.104
Equipment 6.320,331 6.425.808
Landscaping and other 5,410.607 1.680,411
Supplies inventory 1.019,973 68.217
Funded work in process 109.322 6,535.877
232,956,609 218,736,059
General Government:
Land 5,381.610 5.381.610
Buildings and equipment 31,081.170 34.565.600
Funded work in process 202,028 172,634
36,664,808 40,119,844
Protective:
Firehalls and equipment 9,759.174 9.749,300
Police buildings and equipment 3,635,215 3,539,993
Search and Rescue 163,080 163,080
Funded work in process 1.898.141 511.825
15,455,610 13,964.198
Parks and Recreation:
Parks and playgrounds 33.699,503 30,591,962
Recreation facilities and equipment 63,675,933 63542,456
Funded work in process 1.561.603 485.846
98,937,039 94,620,264
Other
Public and environmental health 2.688.431 2.485.295
Total General Capital Fund 386,702,497 369,925,660
Water Supply System Capital Fund
Supplies inventory 129,408 126,899
Land 122,261 122.261
Waterlines 55,143,736 51,974,550
Funded work in process 1,000.903 331.623
Total Water Supply System Capital Fund 56,396,308 52,555,333
Sanitary Sewer Capital Fund
Supplies inventory 44,897 76,139
Land 12,049 12,049
Sewer lines 63,839,526 60.154,641
Funded work in process 358,758 652.857
Total Sanitary Sewer Capital Fund 64,255,230 60,895,686
Work in Process
Unfunded work in process - 1.393,112
Total $ 507.354.035 $ 484,769.791
Annual Report 2006— District of Maple Ridge 29
• / The Corporation of the District of Maple Ridge
Schedule 2
Debenture Debt
For the Year Ended December 31, 2006
General Capital Fund
Maturit
Date of Issue Bylaw Purpose Dates
Recreation and cultural
Nov 15, 1983 3152 Leisure Pool Complex 1984— 2008
Apr 06, 2005 6246 Downtown Civic Properties (MFA 93) 2005 - 2027
Subtotal
General Government
Apr 06. 2005 6246 Downtown Office Complex (MFA 93) 2005 - 2027
Dec 08.2006 6246 Downtown Office Complex (MFA 99) 2006 - 2027
Subtotal
Transportation
May 13, 1992 4667 Downtown Parking 1992-2007
Dec 01, 1995 5291 Downtown Parking issue 61 1995-2010
Jun 15, 1983 3086 Storm Sewer System D.C.C. (MFA 33) 1983— 2008
Subtotal
Sewer System
Jan 15. 1982 3019 Sewer Area 1982-2006
Jan 15. 1982 3020 Sewer Area A" 1982-2006
Max' 13. 1992 4667 Sanitary Sewer 240th Street Albion (4468) 1992-2007
Jun 15. 1983 3085 Sewer System D.C.C. (MFA 33) 1983-2008
Subtotal
Water System
Jun 15, 1983 3084 Water System D.C.C. (MFA 33) 1983-2008
Subtotal
30 Annual Repon 2006— District of Maple Ridge
Schedule 2 - continued
Debentures Interest
Outstanding and Debenture Debt
Original Before 2006 Exchange Retirements December 31, Interest
Debenture Debt Retirement 2006 2006 2006 Rates
350.000 67,627 12,688 67,627 - 11.125 — 11.500
28.190.830 28.190,830 1.553,837 941,803 27.249,027 5.700
28.540.830 28.258.457 1.566,525 1.009,430 27.249.027
3.909,170 3.909,170 215,468 130,598 3,778.572 5.700
16.300.000 16.300.000 256,409 - 16,300.000 4.990
20.209.170 20.209.170 471.877 130,598 20,078,572
1.200.000 214,968 23,948 104,862 110,106 9.628
300.000 125,134 3,257 22,647 102,487 9.628
339.600 106,027 11.184 31,308 74,719 12.400
1.839.600 446,129 38.389 158.817 287,312
750.000 102.405 15,662 102.405 - 14.750
1.531.916 156.028 15.993 156,028 - 10.000
112.375 20,131 2,243 9.820 10,311 9.628
396.300 123.731 13,051 36.536 87,195 12.375
2.790.591 402,295 46.949 304,789 97,506
113.600 35.468 3,741 10.473 24,995 11.250
113.600 35.468 3.741 10,473 24,995
$ 53.493.791 $ 49.351.519 $ 2.127,481 $ 1,614.107 S 47.737,412
Annual Report 2006— District of Maple Ridge 31
Schedule 3
The Corporation of the District of Maple Ridge
Tax Levies
For the Year Ended December 31, 2006
General purposes - gross taxes
Less: Municipal l -owned property
General Purposes - Net Taxes
Special assessments and local improvements
Sewer levy
Water levy
Grants in lieu of taxes
Total Taxes for Municipal Purposes
Collections for other authorities:
School Districts - Provincial Government
British Columbia Assessment Authority
Dyking Districts
Greater Vancouver Regional District Parks
Greater Vancouver Transportation Authority
Municipal Finance Authority
Total Collections for Other Authorities
Real Property. Special Assessments, Grants in Lieu
2006 2006 2005
Actual Budget Actual
$ 38,734,148 $ 38.970,785 S 35.593.396
(127,331) (106.501) (104.450)
38,606,817 38.864,284 35,488.946
1,205,276 1,204,066 1,147,107
707,420 683,412 681,765
48,480 35,004 34,650
1.653,344 1.556.671 1.593.884
42,221,337 42.343,437 38,946.352
26,139,631 26,227,864 25,738.496
763,354 807,757 784.232
198,699 142.230 204.610
757,658 774,353 752,111
5,225,323 2,973,581 4.456,957
2,283 2.170 2.086
33,086,948 30,927,955 31,938,492
S 75.308.285 $ 73.271.392 $ 70.884.844
32 Annual Report 2006— District of Maple Ridge
- / Schedule 4
/ The Corporation of the District of Maple Ridge
User Fees and Other Charges
For the Year Ended December 31. 2006
2006 2006 2005
Actual Budeet Actual
Protective Servcies
Policing and Firefighting fees S 1.087.440 S 989.142 S 1.014.559
Business licences 445.679 432,000 464.094
Building permits 1,917.493 1.508.004 1.386.703
Dog licences 122.490 152.724 136.376
Fines and parking revenue 240,150 126.696 190.826
Total 3,813.252 3.208,566 3,192.558
Transportation
General information and service fees 153,638 150.060 140.527
Gravel sales 12.348 316,500 14.426
Subdivision inspection fees and other 470,341 3 19.200 452.761
Total 636,327 785,760 607,714
Recreation (schedule 13) 3,905,775 3.855,454 3.8 13.004
Sewer Utility Fees 4,723,746 4,774.368 4.365.308
Water Utility Fees 7,421.064 7,238,814 6,646.349
General Government
General information and service fees 481.934 261,704 353.603
Recovery of interest costs -local improvements 72.283 25.908 88.035
Property rentals 439.071 508.235 458,830
Penalties and interest on taxes 579.361 610,496 519,330
Other revenue 379.292 - 267.946
Total 1.951.941 1,406,343 1,687.744
Commercial Property Rentals 1.364,041 1,100,720 1,376.809
Planning Public Health & Other
Planning 410.080 257,580 347,579
Recycling 131.097 80.004 95,084
Cemetery 211.264 222,876 204.967
Total 752.441 560,460 647,630
S 24.568.587 $ 22,930,485 $ 22,337,116
Annual Report 2006— District of Maple Ridge 33
Schedule 5
/ The Corporation of the District of Maple Ridge
Schedule of Development Revenue
For the Year Ended December 31. 2006
2006 2006 2005
Actual Budeet Actual
Development Revenue Received Through:
Protective Services
Operating
Capital Funds
Transportation
Operating
Capital Funds
Recreation
Operating
Capital Funds
Sewer Utility
Operating
Capital Funds
Water Utility
Operating
Capital Funds
General Government
Operating
Capital Funds
Planning Public Health & Other
Operating
Capital Funds
- 24.598 18.445
- 24.598 18.445
82,785 82,787 204,738
1,036,059 5.194.541 997,599
1,118,844 5.277.328 1.202.337
39,186 - -
3,267,479 6.658,788 1.677.064
3,306,665 6,658,788 1,677,064
32,304 32,304 35 1,364
41,084
555,017 55.340
73,388
587,32! 406,704
146,877
146.880 146,877
419,907
1.049,546 222.249
566,784
1.196.426 369,126
- - 994.254
- - 994,254
Total Development Revenue S 5.065.681 S 13.744461 1 4.667.930
Summary
Operating contributions S 301,152 S 261,971 $ 702,979
Capital Contributions S 4.764,529 $ 13.482,490 $ 3.964.951
Total Development Revenue S 5.065.681 S 13.744.461 S 4.667.930
34 Annual Report 2006— District of Maple Ridge
S.
Schedule 6
The Corporation of the District of Maple Ridge
Senior Government Transfers
For the Year Ended December 31, 2006
2006 2006 2005
Actual Budget Actual
Protective Services
Operating $ 889,766 S 805.521 S 784.381
Capital - -
889,766 805.521 784.381
Transportation
Operating 535,561 660.456 677,946
Capital 447,671 1.240.065 266.657
983,232 1,900,521 944.603
Recreation
Operating 209,833 127.086 148,477
Capital - 300.000
209,833 427.086 148.477
Sewer Utility
Operating 302,582 302.604 326,898
Capital 8.836 - -
311,418 302.604 326.898
Water Utility
Operating 1,152 1.152 5,477
Capital - - -
1,152 1,152 5,477
General Government-operating 13.508 20.004 5.410
13,508 20.004 5,410
Planning public health and other-operating 79,030 - 75.991
79,030 - 75,991
Total Senior Government transfers S 2.487.939 S 3.456888 S 2291.237
SUM MARY
Operating transfers
Capital transfers
Total Transfers
2.031,432 1.916.823 2,024,580
456.507 1.540.065 266.657
S 2.487.939 S 145688 S 2.29L237
Annual Report 2006— District of Maple Ridge 35
Schedule 7
The Corporation of the District of Maple Ridge
Continuity Schedule of Restricted Revenues
For the Year Ended December 31, 2006
Development Parkiand
Cost Charges Acquisition Charges
2006 I 2005 2006 I 2005
Beginning balance S 21,796,131 $ 18,966,755 S 1,647,870 $ 1.522.399
Interest & Collections 13,078,135 5,839,828 212,373 125,471
Expenditures - operating (261,967) (257,528) - -
Expenditures - capital (3,565,188) (2,752,924) (142.743) -
Ending balance S 31.047.111 $ 21,796,131 S 1.717,500 $ 1.647.870
36 Annual Report 2006— District of Maple Ridge
10 Schedule 7 - continued
Downtown Developer Total Restricted
Parking Charges Specified Projects Revenues
2006 I 2005 2006 I 20 QQ
S 125,318 $ 121.388 S 3.683,077 S 3,401.176 $ 27,252,397 5 24.011,719
4.503 3,930 221,490 331.310 13,516,501 6,300.539
- - (53,186) (24,925) (315,153) (282,453)
- - (46.072) (24.484) (3.754.003) (2.777.408)
S 129.821 $ 125,318 S 3.805309 S 3,683,077 $ 36,699.742 $ 27.252.397
Annual Report 2006— District of Maple Ridge
37
Schedule 8
The Corporation of the District of Maple Ridge
Schedule of Planning. Public Health and Other
For the Year Ended December 31, 2006
2006 2006 2005
Actual Budget Actual
Planning - salaries $ 1,097.982 $ 1.291.783 S 969.010
Planning - consulting and legal 61352 153.892 61,112
Planning - studies 60,512 283,848 14.542
Planning - other ' 45,195 99.431 69,477
Public health and welfare - cemetery' 148,605 177,606 151.171
Public health and welfare - social planning 83,012 126.335 49.312
Public health and welfare - recycling 1,171226 1,188.962 1.090.495
2,667,884 3,321.857 2.405,119
Internal Equipment charges (306,998) (324,203) (264,734)
Total Planning, Public Health and Other S 2360.886 S 2.997.654 $ 2.140.385
38 Annual Report 2006 - District of Mapie Ridge
The Corporation of the District of Maple Ridge
Schedule 9
Transportation Services
For the Year Ended December 31. 2006
2006 2006 2005
Actual Budcet Actual
Common Services
Supervision S 105,379 $ 84.744 S 86.625
Stores and clerical 469.266 447,905 420.646
Consulting fees 168.499 80.700 244.718
Trucks and heavy equipment maintenance 523376 450.942 492.936
Gas and oil 312,478 296,232 280.743
Insurance 118.273 92.831 106.955
Small tools and equipment 49,311 45.816 45,978
Municipal yards maintenance 179.931 169.986 182.320
Total Common Services 1,926,513 1.669,156 1.860.921
Engineering
Salary recoveries (612,088) (857.370) (577.874)
Administrative 1,141,433 1.278.977 1.014.402
Technical support 702,102 806.392 531.492
Supplies 83,980 41,856 112,880
Vehicle costs 66.214 72.048 66.219
Total Engineering 1,381,641 1.341,903 1.147,119
Roads and Streets Maintenance
Streets, lanes and sidewalks
Drains, ditches and culverts
Storm sewers
Snow removal and sanding
Total Roads and Streets Maintenance
Parking
Bridges
Street Lighting
Traffic Control Facilities
Subdivision Inspection
Interest Expenditures
Sub-Total Transportation Services
Internal Equipment Charges
Total Transportation Services
1,176,499
1.448.064 1.269,729
292,850 370.092 339,316
221.879 25 1.3 10 274,072
222.862 165.558
210,259
1,914,090 2,235.024 2,093,376
33,818 32.796 31,409
19,542 21.222 14,460
374.270 422.538 363,427
651,386 581.785 612,643
8.553 12,000 10.563
40.651 54.368 50.603
1,128.220 1.124.709 1.083,105
6,350.464 6.370.792 6.184.521
(625,399) (593.066) (701.660)
S 5,725.065 $ 5,777.726 $ 5.482.861
Annual Report 2006 District of Maple Ridge 39
The Corporation of the District of Maple Ridge
Schedule 10
General Government Expenses
For the Year Ended December 31. 2006
2006 2006 2005
Actual Budget Actual
Administration. Personnel and Clerks Departments
Communications and Public Relations
Finance Department
Purchasing Department
information Services Department
Computer operations and telephone
Legislative
Grants and donations
Legal and audit fees
Advertising, printing and stationery
General government buildings maintenance and landscaping
Office supplies
Insurance
Miscellaneous and property rentals
Election
Economic Development
interest Expense - General
Sub total - General Government
internal equipment charges
Commercial Operations
Interest Expense - Commercial rental buildings
Commercial rental buildings - costs
Sub total - Commercial Operations
Total General Government Expenses
S 2,456.738 $ 2.665.845 S 2.064.567
386,287 322.953 291.201
901,681 1,030.503 811.416
206,599 234.252 229.930
779,343 781.298 733.032
558,025 728.904 672.730
367,725 386.582 344.351
55,884 79,405 35.074
146,893 193.594 128.663
22,357 9.348 34.077
477,600 593.021 512.066
56,024 64.516 53.699
610,192 468.277 1.158.916
326,263 339.965 257.022
944 - 73.121
326,557 468.034 238,122
393,867 215,320 379.732
8,072,979 8.581.817 8.017.719
(20.636) (5.465) (10,713)
722,806 760.208 586,074
465,165 429.224 451,080
1,187,971 1,189.432 1.037,154
S 9.240.314 $ 9.765.784 $ 9.044.160
40 Annual Report 2006— District of Maple Ridge
Schedule 11
The Corporation of the District of Maple Ridge
Schedule of Protective Services
For the Year Ended December 31, 2006
2006 2006 2005
Actual Budget Actual
Police protection S 11,716,797 $ 12.666.937 S 11.227.855
Fire protection 3,934,228 3,847,028 2,796.183
Emergency measures 83,957 117,069 44.211
Building inspection 1,230,364 1,163,042 1.097,018
Animal control 277,261 3 18,084 279,548
By-law enforcement 536,860 579.690 530.820
17,779,467 18,691.850 15,975.635
Internal equipment charges (139,564) (120,730) (133,151)
Total Protective Services S 17,639,903 $ 18.571,120 $ 15.842.484
Annual Report 2006— District of Maple Ridge 41
• I Schedule 12
The Corporation of the District of Maple Ridge
Schedule of Sewer and Water Utilities
For the Year Ended December 31, 2006
2006 2006 2005
Actual Budet Actual
ater Utility
Administration S 737,295 S 931.194 $ 672.059
Water distribution 1,455,780 1,422.225 1.410.828
Water purchases 3.639,653 3,684,732 3.04 1.776
Interest expenditure 3,741 23,171 56.133
5,836,469 6,061,322 5,180,796
Internal equipment charges (289.409) (158.923) (289.884)
Total Water Utility S 5,547,060 S 5.902.399 S 4.890.912
Sewer Uti1it
Administration 593,231 692,536 533,896
Sewage Collection 592,643 659,215 607.880
Sewage Treatment 4,442,919 4,442,627 4,198.970
Interest expenditure 46.948 48.688 197,647
5,675,741 5.843.066 5.538.393
Internal equipment charges (124,973) (105.344) (116.132)
Total Sewer Utility S 5,550.768 $ 5,737.722 $ 5.422.261
42 Annual Report 2006— District of Maple Ridge
This Page Left Blank Intentionally
Annual Report 2006— District of Maple Ridge
43
4.
Schedule 13
The Corporation of the District of Maple Ridge
Schedule of Recreation & Cultural Revenue and Expenditures
For the Year Ended December 31. 2006
2006 2006 2006 2006
Actual Budget Actual Budget
Revenue Revenue Expenditures Expenditures
Leisure centre S 1,270,294 S 1,302.801 S 1,995,765 S 1,968.092
Ice sheet facilities 321,087 338,224 707,503 724.512
Programs 1,719,815 1,564,013 3,471.959 3.278.941
Arts and cultural 211,778 207,351 2,883,583 2.84 1.622
Parks, playgrounds. and other 538,499 516,277 1,909,203 1,953.706
Seniors' recreation centre 54,135 53,874 185,683 203.496
General and administrative expenses - - 1,123,767 1,130.258
Interest expenditure - - 1,566.526 1.567.428
4,115,608 3,982.540 13,843,989 13.668.055
internal Equipment Charges - - (299,538) (242.820)
Total S 4,115.608 $ 3.982.540 $ 13.544,451 $ 13.425.235
Actual 2006 Budget 2006
Revenue Summary
Recreation Fees $ 3,905,775 S 3.855.454
Government Transfers 209.833 127.086
S 4.115,608 $ 3.982.540
g.
44 Annual Report 2006— District of Maple Ridge
Schedule 13 - continued
2006 2006 2005
Actual Budgel Actual
Operating Operating Operating
Deficit Deficit Deficit
S (725,471) S (665,291) $ (725,384)
(386,416) (386,288) (370,903)
• (1,752,144) (1,714,928) (1,611,740)
(2,671,805) (2,634.271) (2.484.699)
(1,370,704) (1,437,429) (1,368,400)
(131,548) (149.622) (184,856)
(1,123,767) (1,130,258) (1,013,089)
(1,566.526) (1.567,428) (1.715.760)
(9,728,381) (9,685.515) (9.474,831)
299,538 242.820 332.912
S (9,428.843) $ (9.442.695) S (9.141.919)
Annual Report 2006— District of Maple Ridge
45
Schedule 14
V.
The Corporation of the District of Maple Ridge
Continuity Schedule of Reserves
For the Year Ended December 31, 2006
Balance Interest
Dec.31. 2005 Allocated
Reserve Funds:
Local improvement $ 1,630,531 $ 36.703
Equipment replacement 5,918.359 226,044
Capital works 10.393,493 379.637
Fire department capital aquisitions 6,050.724 229,217
Sanitary sewer 2,376,005 65,871
Land 463.331 10.632
Total Reserve Funds 26,832,443 948,104
General Revenue Fund Reserve Accounts:
Specific projects - Capital 3.615,454 -
Specific projects - Operating 1.304,871
Self insurance 11,015 13,998
Police services 0 1,504,580 60,416
Core development 835,713 22.670
Recycling 1,301,754 50,237
Community development 1,053 39
Building inspections 441,590 15,871
Gravel extraction 475.263 16,940
Neighbourhood improvements 52,634 1.891
Recreation facility maintenance - 2,999
Snow removal 200,000 -
Youth Centre & Arts Centre 11,010 -
Cemetery maintenance 117,821
Service severance 63,630 -
Critical Infrastructure Reserve - 10,182
Total General Revenue Fund Reserve Accounts 9,936,388 195,243
Other Reserve Accounts:
Sewer revenue fund-self insurance 76.684 -
Sewer revenue fund-specific projects 1,162,518 -
Water revenue fund-self insurance 73,528 -
Water revenue fund-specific projects 1.303.745 -
Total Other Reserve Accounts 2,616,475 -
Total Reserves $ 39,385,306 $ 1,143,347
46 Annual Report 2006— District of Maple Ridge
Schedule 14 - continued
Transfers Transfers Balance
Revenue Funds Capital Funds Dec.31, 2006
S 104.173 S - S 1,771,407
1.533,151 (582,017) 7,095,537
852.493 (1.025,297) 10,600,326
721,872 (226,004) 6,775.809
(1,069,134) 1,372,742
65.624 (282,819) 256,768
3,277.313 (3.185,271) 27,872,589
1.164,174 (1,434,837) 3,344,791
302,570 - 1,607,441
762316 - 787,729
1.074,939 (660,571) 1,979,364
(237.445) - 620,938
241.965 (165,258) 1,428,698
- 1,092
- - 457,461
(9.684) 482,519
- - 54,525
84.188 . 87,187
- - 200,000
- (2,475) 8,535
21,526 - 139,347
(63.630) - -
600.000 (91.388) 518.794
3.941,319 (2.354.529) 11,718.421
6.500 - 83.184
447,104 (236.809) 1,372,813
6.500 - 80.028
230,712 (599.473) 934,984
690,816 (836.282) 2.471,009
S 7.909.448 5 (6.376.082) S 42.062.019
Annual Report 2006— District of Maple Ridge 47
DISTRICT OF MAPLE RIDGE
MAPLE RIDGE
TO: His Worship Mayor Gordon .Robson DATE: May 8, 2007
and Members of Council FILE NO:
FROM: Chief Administrative Officer ATTN: C.O.W.
SUBJECT: Golden Ears Winter Club One-Time Grant Request
EXECUTIVE SUMMARY:
The Planet Ice - Maple Ridge facility includes three sheets of ice: two sheets for skating activities and
one sheet for curling. As of September, 2006, Golden Ears Winter Club became responsible for operating
the curling club side of this facility, including all associated costs. At the same time, they acquired the
opportunity to generate revenue through food and beverage sales.
GEWC is projecting a deficit of $48,962 for this year, and have requested a one-time grant of $30,000 to
mitigate the impact of changing how the facility is operated. This request was presented to Commission
on March 8, 2007, where Commission directed staff to prepare a recommendation.
GEWC has worked diligently to build the revenue that will be required to operate this facility in the
future. However, each initiative will take time to develop its full revenue generating potential. In
addition, the club incurred one-time expenses this year of $13,446 due to costs associated with change-
over of operating responsibilities and $6,516 due to a power damage incident. These one time expenses
justify the allocation of a $20,000 one-time grant. The remainder of the deficit can likely be covered by
the club's operating reserve fund. While I don't have a current figure of where this reserve stands, it was
reported at $26,000 as of March 31, 2005 in GEWC financial statements.
RECOMMENDATION:
That a one-time grant of up to $16,000, be awarded to the Golden Ears Winter Club, subject to the
availability of funding within the Municipal Grant Program, noting that $12,000 is available in
2007 and a further $4,000 will need to be committed from the 2008 grant program.
a) Background Context:
Early in 2006, RG Properties (RG), operator of Planet Ice Maple Ridge, notified staff that they were
considering releasing food and beverage rights for the Golden Ears Winter Club portion of this
facility. This aligns with the terms of the agreement that Commission has with RG. RG offered
GEWC the opportunity to avoid the enforcement of this clause, by paying $4,000 to RG, which was
their estimate of net loss for food and beverage sales when weighed against operating costs. GEWC
declined this offer. Consequently, RG provided official notification of their release of food and
beverage rights in April 2006, and food and beverage revenue opportunities and operating costs
reverted to GEWC as of September, 2006.
The GEWC Board has worked hard since they received notification of this change to develop revenue
streams that will off-set operating costs in the long-run. In the short-term however, they do not have
adequate revenue. Revenue that GEWC could typically anticipate included curling dues and
//6/
membership fees. Those fees were increased for the 2006/07 season in anticipation of increased
operating costs. In addition, since April 2006, they have:
• Applied for and acquired a liquor license and began providing bar service in the curling club
lounge.
• Began operating the GEWC facility year round versus the eight month curling season. As a
result, they are now managing dry-floor and lounge rentals during the summer months.
• Prepared and submitted an application for a Direct Access Grant.
• Forecast changes to revenues and expenses as a result of changes in operating responsibilities,
and determined that they can meet their increased operating costs in the long-run, but not in the
short-term. It should be noted that it took time to determine what those costs would be, as they
had never been tracked separately in the past.
At the March 8, 2007 Commission Meeting, GEWC requested a one-time grant of $30,000.00 to off-
set increased operating costs incurred during their 2006/07 fiscal year.
Desired Outcome:
The desired outcome is continued operation of the GEWC facility in an efficient manner within the
new operating structure, and in a manner that successfully maximizes use of this facility for curling
and other recreation services (i.e. ball hockey and community events) to the benefit of citizens.
Strategic Alignment:
The Safe and Livable Community aspect of Council's strategic plan indicates that the District
will assist in the provision of leisure and cultural services to ensure access by all citizens in
partnership with community groups.
Citizen/Customer Implications:
The Golden Ears Winter Club serves a diverse group of close to 500 curlers of all ages and abilities.
They have recently expanded their role to include year-round management of this facility, which has
resulted in increased use as community resource. One example is increased dry floor use by the
Ridge Meadows Ball Hockey Association, a local non-profit sport group that serves 850 youth in our
communities. The Winter Club has also hosted a number of provincial and national events that draw
visitors into the community. Overall, the club and the facility offer a valuable community service that
residents benefit from.
Interdepartmental Implications: None.
1) Business Plan/Financial Implications:
This report, and a separate report to the City of Pitt Meadows, recommends one-time funding of
$20,000 in total, with a portion allocated from each Municipality based on the funding formula in the
Joint Leisure Services Agreement, i.e. $4,000.00 from Pitt Meadows and $16,000.00 from Maple
Ridge. If Maple Ridge approves this request, it is our understanding that $16,000.00 does not remain
available within the 2007 Municipal grant program, but that $12,000 could be funded in 2007 and the
remaining $4,000 in 2008.
Policy Implications: None.
Alternatives:
To adjust the amount of grant funding from that which was recommended, or to deny this request. If
funding is not approved, GEWC would need to find additional funding in the near future in order to
continue operations.
• -
CONCLUSIONS:
The shift in responsibility for operation of the GEWC facility from RG Properties to Golden Ears Winter
Club was not an event that was anticipated or planned for. However, the consequence of this change is a
significant increase in operating costs that GEWC is responsible for, and an increased responsibility to
generate revenue to off-set those costs. The GEWC Board and staff rose to the challenge, and have done
a tremendous job of beginning to generate increased revenue while working to forecast and plan for
expanded operating costs. In addition to these expanded responsibilities, the club incurred one-time
change over and a power damage costs of $20,000 in the 2006/07 year. Their request for support in the
form of a one-time grant is reasonable in these circumstances. This report recommends a $20,000 grant
equal to the one-time costs the club incurred, rather than the requested amount of $30,000.
Prepared by: Kelly Swift
Director of Recreation
A
Approved by: Mike Murray
General Manar/Community Development
Parks & R7,9on Services
Approved by: 1au1 Gill, BBA, CGA
General Manager, Corporate and Financial Services
7..-'
Concurrence: J.L. (Jim) Rule
Chief Administrative Officer
KS:ik