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2005 Annual Report For Fiscal Year Ending December 31, 2005 District of Maple Ridge British Columbia GFOA Award Recipient for Excellence in Financial Reporting
Mayor Gordon Robson and Members of Council Ernie Daykin Councillor Judy Dueck Councillor Al Hogarth Councillor Linda King Councillor Craig Speirs Councillor Ken Stewart Councillor
Annual Report 2005 – District of Maple Ridge 2005 Annual Report The Corporation of the District of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2005 Produced
by: Finance Department Communications & Human Resources Department Telephone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.org
Table of Contents Annual Report 2005 – District of Maple Ridge 1 Introductory Section Message from the Mayor................................................... 2 Message from the CAO.................
.................................... 3 Strategic Direction............................................................. 4 Organization Chart ..........................................................
.. 6 Elected and Appointed Officials........................................ 7 Commissions of Council ................................................... 8 Council Appointments.......................
................................ 9 Council Committee Structure .......................................... 10 Services Provided by Municipal Departments................. 11 Awards ....................
........................................................ 17 Progress Report ............................................................... 18 Summary of Services and Regional Relationships
.......... 40 Director of Finance Letter ............................................... 42 Introduction to the Financial Statements ......................... 52 Financial Section Management’s
Responsibility for Financial Reporting ... 53 Consolidated Statements Auditors' Report............................................................... 54 Significant Accounting Policies
...................................... 55 Consolidated Statement of Financial Position ................. 58 Consolidated Statement of Financial Activities............... 59 Consolidated
Statement of Change in Cash and Temporary Investments................................................ 60 Notes to the Consolidated Financial Statements ........... 61 Supporting Statements
& Schedules Statement of Changes in Operating Fund Balances......... 68 Statement of Changes in Capital Fund Balances ............. 69 Statement of Changes in Reserve Balances.....................
70 Schedule of Property and Equipment .............................. 71 Debenture Debt................................................................ 72 Tax Levies .................................
...................................... 74 User Fees and Other Charges ...........................................75 Schedule of Development Revenue..................................76
Senior Government Transfers ..........................................77 Continuity Schedule of Restricted Revenues ...................78 Consolidated Expenditure Summary............................
....80 Transportation Services....................................................82 General and Administrative Expenses..............................83 Schedule of Protective Services
.......................................84 Schedule of Sewer and Water Utilities.............................85 Schedule of Recreation & Cultural Revenue and Expenditures.............................
...............86 Continuity Schedule of Reserves......................................88 C.D.M.R. Developments Ltd. Auditors’ Report...............................................................90
Balance Sheet ...................................................................91 Statement of Revenue, Expenses and Retained Earnings .............................................................
...........92 Statement of Cash Flows..................................................93 Notes to the Financial Statements ...................................94 Statistical Section
General Comparative Statistics ........................................95 Major Property Taxpayers ...............................................97 Permissive Tax Exemptions .......................
......................98 Assessment/Taxation Comparative Statistics.................100 Property Assessments & Tax Rates................................101 Revenue & Expenditures -Last
Five Fiscal Years Comparison.................................................................102 Capital Assets Acquired -Last Five Fiscal Years Comparison...........................................
......................103 Map ........................................................ Inside Back Cover The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Canadian Award for Financial Reporting to the District of Maple Ridge for our annual financial report for the fiscal year ended December 31, 2004. The program was established
to encourage municipal governments throughout Canada to publish high quality financial reports and to provide peer recognition and technical guidance for officials preparing these reports.
In order to be awarded a Canadian Award for Financial Reporting, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents
conform to program standards. Such reports should go beyond the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the
municipal government’s financial picture, enhance an understanding of financial reporting by municipal governments and address user needs. A Canadian Award for Financial Reporting is
valid for a period of one year only. We believe our current report continues to conform to the Canadian Award for Financial Reporting program requirements, and we are submitting it
to GFOA. We received the 2004 Canadian Award for Financial Reporting for the 15th consecutive year.
Message from the Mayor Annual Report 2005 – District of Maple Ridge 2 On behalf of Council, I am pleased to present the District of Maple Ridge 2005 Annual Report. This annual report
presents to the citizens and customers of Maple Ridge a comprehensive look at the past year blending the necessary financial information with a look at our accomplishments as a community.
In December 2005 Maple Ridge saw a newly elected Council sworn in whose priorities are social, environmental, and economic health. Last year, typical of years previous, Maple Ridge
continued its program of festivals and events such as Canada Day ceremonies, the Christmas Parade and the Jazz Festival. With so many spectacular settings, Maple Ridge is quickly becoming
a favourite location in British Columbia for television and feature film production. Rarely a week goes by without seeing the presence of movie lights, trailers, and catering trucks
parked somewhere in the community. I am pleased to have the opportunity to work with a highly committed Council and District staff group on a downtown revitalization program that includes
improving safety on our streets, building a new downtown bus loop and encouraging densification in the downtown area. These objectives along with adopting the Official Community Plan
are some of what we will attain during this Council term. As we move forward on the projects currently before us and obtain success, we will tackle other issues important to the community.
For the upcoming year and beyond, Maple Ridge will see the beginnings of what will be major improvements to its transportation corridors and transit. The Golden Ears and Pitt River
Bridges along with planned road improvements are major investments of over a billion dollars that when completed, will significantly cut down travel time in and out of Maple Ridge,
enhance public transportation services and make the flow of goods more efficient. To move the community forward, we have to work together as a team and harness the collective energies
of the community in a positive and proactive manner. We have challenging work ahead of us, and I encourage your comments and participation. GORDY ROBSON Mayor Official Opening of Youth
Safe House
Message from the CAO Annual Report 2005 – District of Maple Ridge 3 I am pleased to present our 2005 Annual Report on behalf of all employees at the District of Maple Ridge. Maple Ridge
is a vibrant and dynamic community and is one of the fastest growing municipalities in British Columbia. The community provides a wonderful quality of life which is the envy of many.
Our ongoing challenge is to manage this rapid growth and balance the social, economic, and environmental goals of the community. 2005 was an extremely busy and productive year. Highlights
and accomplishments in 2005 were: • The opening of the new all weather Rotary sports field in conjunction with Samuel Robertson Technical School • The implementation of the Fire Master
Plan • The winning of an environmental Award from the Canadian Association of Municipal Administrators in recognition of the innovative Watershed Mapping and Information Management
Project initiated by our Planning Department • The official opening of the new 232nd Street Bridge • The signing of a memorandum of understanding with TransLink for the construction
of the new Golden Ears Bridge 2006 is also shaping up to be another very exciting year. Major items to watch for in 2006: • The community will be part of a visioning process as a component
of the Official Community Plan review to be completed in 2006. This visioning process will be an open consultation and dialogue with the community and will set the fundamental planning
principles to ensure a socially, environmentally, and economically sustainable community for future residents • The start of construction of the Golden Ears and Pitt River Bridges •
A revitalized downtown • A new TransLink transit hub in the downtown • A continued positive and collaborative dialogue with our partners to ensure the municipality is well positioned
to take advantage of all opportunities that present themselves in 2006. I would like to thank Council, our employees and the many volunteers who make this community such a wonderful
place to live, work and play. J. L. (JIM) RULE Chief Administrative Officer
Strategic Direction Annual Report 2005 – District of Maple Ridge 4 Vision “A safe and livable community for our present and future citizens” Business Purpose The District of Maple Ridge
is committed to the effective and efficient delivery of services for our customers and citizens. Strategic Focus Areas • Governance • Financial Management • Inter-Government Relations/Partnerships
• Community Relations • Economic Development • Safe and Livable Community • Transportation • Smart Managed Growth • Environment Strategic Directions Governance • Conduct our business
in a manner that will uphold and enhance the public trust. • Function as an open government with the greatest possible access by citizens to information and decision making processes.
Financial Management • Develop multi-year financial plans that not only address immediate needs but also address the longer-term financial sustainability of our community. • Use a formal,
business planning framework as a means to structure decision-making and publicly report our performance. • Identify methods to expand the tax base and generate non-tax revenue. • Continue
to use a user-pay philosophy. • Provide high quality municipal services to our citizens and customers in a cost effective and efficient manner. Value Statements Leadership To encourage
innovation, creativity, and initiative. Service To be fair, friendly, and helpful. Reputation To stress excellence, integrity, accountability, and honesty. Human Resources To recognize
that our people are our most valuable resource. Community To respect and promote our community. Inter-Government Relations/Partnerships • Develop and maintain strong, positive working
relationships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie First Nations; the provincial government; the Greater Vancouver Regional District;
and, TransLink. • Identify and promote the use of partnerships with public agencies; business; not-for-profit; community groups; and, volunteers to provide local government and community
services in a cost-efficient and effective manner. Community Relations • Encourage citizen participation in local government and local government decision-making. • Develop methods
to communicate on a timely basis with citizens and community groups. • Recognize and support the important contribution of volunteers in the community. • Strive for enhanced service
levels, quality of life and independence by citizens and community organizations in the delivery of leisure services and other municipal services through community development.
Strategic Direction Annual Report 2005 – District of Maple Ridge 5 Economic Development • Use a formal economic development strategy as a means to structure a positive business and investment
climate within Maple Ridge. • Identify, in consultation with community stakeholders, specific new investment and employment opportunities. • Build a sustainable community that includes
a balance of land use types. • Develop a pro-business, customer-service oriented approach in the delivery of municipal services. • Develop and maintain high quality community documentation
and promotional material to attract investment and employment. Safe and Livable Community • Establish an emergency response and recovery plan in consultation with other public sector
agencies, community groups, and other relevant stakeholders. • Establish neighbourhood and community education programs to provide citizens with information and materials on emergency
planning procedures. • Ensure development standards incorporate crime prevention, safety and security concepts. • Develop preventative as opposed to remediation initiatives in the delivery
of fire and police services. • Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the development of multi-year business plans,
which include detailed multi-year financial plans. • In partnership with community groups, assist in the provision of leisure and cultural services to ensure access by all citizens.
• Address the impacts of emerging social issues on the local community and citizens through social planning and collaboration with other levels of government and local service providers.
Transportation • Maintain and enhance a multi-modal transportation system within Maple Ridge to provide citizens with safe, efficient alternatives for the movement of individuals and
goods. • In co-operation with other regional stake-holders, identify improvements to the inter-municipal transportation system within Greater Vancouver. Smart Managed Growth • Develop
a land use management process that is timely, open, inclusive, and consultative. • Using the Official Community Plan, ensure growth is well managed and establishes a balance of use
types that is efficient and enhances the unique quality of life in Maple Ridge. • Develop land use regulations, bylaws, procedures, and practices to implement the Official Community
Plan. • Protect and manage existing municipal infrastructure through the preparation of appropriate plans to ensure development, maintenance and renewal of parks and open spaces; roads;
sidewalks; water; sewer and stormwater systems; and, public buildings. Environment • Promote individual and community responsibility for the stewardship of natural resources. • Identify
and protect environmental features (such as watercourses) and areas that require special recognition and management. • In partnership with other levels of government, adjacent municipalities,
and community groups, develop programs and projects to preserve and enhance the natural assets of Maple Ridge. • Promote alternative modes (pedestrian, bike and public transit) of travel
to reduce reliance on the automobile.
Organization Chart Annual Report 2005 – District of Maple Ridge 6 Mayor & Council Chief Administrative Officer Jim Rule Provides leadership and direction for senior staff in the day
to day and long-term business affairs of the District in accordance with Council goals Officer in Charge Jim Wakely General Manager Public Works & Development Services Frank Quinn Economic
Development General Manager Community Development, Parks & Recreation Services Mike Murray General Manager Corporate & Financial Services Paul Gill Executive Director to the CAO John
Leeburn π Provides the community will all policing services π Customer Service π Finance π Information Technology π Land & Property Issues π Legal Matters π Municipal Clerk π Risk Management
π Customer Service π Building π Bylaw Enforcement π Engineering π Environmental Protection π Inspections π Licences & Permits π Planning & Development π Procurement π Public Works π
Recycling π Customer Service & Marketing π Aquatics π Arts/Culture/Heritage & Museum π Community/Neighbourhood Development π Emergency Program π Parks, Facilities & Cemeteries π Recreation
Centres/Arenas π Social Planning π Special Events π Special Services π Volunteer Services π Youth and Seniors Services π Communications π Human Resources π Organizational Excellence
π Projects & Policy π Strategic Planning π Website Police Services π Communication π Customer Services π Guard Duties π Records Fire Services π Emergency Services π Fire Prevention
π Inspections π Public Education π Assists current business owners and those interested in starting a business in the District of Maple Ridge
Elected & Appointed Officials Annual Report 2005 – District of Maple Ridge 7 2005 – 2008 Council Mayor Gordy Robson Councillor Ernie Daykin Councillor Linda King Councillor Judy Dueck
Councillor Craig Speirs Councillor Al Hogarth Councillor Ken Stewart 2005 Appointed Officials Chief Administrative Officer..........................................................................Ji
m Rule, M.A. B.ES. (Hon.), P. Mgr., MCIP General Manager: Community Development, Parks & Recreation Services .................................. Michael Murray, B.R.E. General Manager:
Corporate & Financial Services .......................................................... Paul Gill, B.B.A., C.G.A., F.R.M. General Manager: Public Works & Development Services......................
......................... Frank Quinn, P.Eng., MBA PMP Executive Director to the CAO.............................................................................................John
Leeburn, B.Comm., MBA Chief Information Officer...........................................................................................................John Bastaja, B.A., M.R.M.
Director of Community Fire Safety/Chief ......................................................................................................... Dane Spence Director of Development
Engineering......................................................................................................... Jeffrey Scherban Director of Engineering Operations..............................
...................................................... Russ Carmichael, AScT, F.R.M. Director of Finance...............................................................................................
................................ Jacob Sorba, C.G.A. Director of Fire Operations/Chief.............................................................................................................Pete
r Grootendorst Director of Licences, Permits & Bylaws .........................................................................................Brock McDonald, B. Sc. Director of Parks
& Facilities ..............................................................................................................................David Boag Director of Planning ...........................
................................................................................Jane Pickering, M.C.P., M.C.I.P. Municipal Clerk.......................................................................
................................................Terry Fryer, B.A. Sc., P. Eng. Municipal Engineer .....................................................................................................
.......Andrew Wood, M. Eng., P. Eng. R.C.M.P. Officer in Charge................................................................................................................. Inspector
Jim Wakely Municipal Auditors Municipal Bankers BDO Dunwoody LLP TD Canada Trust Municipal Solicitors Lidstone Young Anderson -General Russell & DuMoulin -Labour
Commissions of Council 2005 Annual Report 2005 – District of Maple Ridge 8 Maple Ridge and Pitt Meadows Parks & Leisure Services Commission School District No. 42 Trustee Cheryl Ashlie
Trustee Dave Rempel Trustee Kathie Ward Maple Ridge Council Liaison Mayor Gordy Robson Councillor Judy Dueck Councillor Ernie Daykin Maple Ridge Citizens At Large Ron Wright Jo Anne
ten Brink Geordie Craig Ian Brown Pitt Meadows Council Liaison Mayor Don MacLean Councillor Debra Eisel Councillor Deb Walters Pitt Meadows Citizens At Large Maureen Pelton Christine
Smith Municipal Liaison Mike Murray David Boag Ingrid Kraus Amanda Gaunt
Council Appointments 2005 -2006 Annual Report 2005 – District of Maple Ridge 9 Advisory and/or Legislated Committees Advisory Committee on Accessibility Issues Advisory Design Panel
Bicycle Advisory Committee Community Heritage Commission Economic Advisory Commission Parks & Leisure Services Commission Social Planning Advisory Committee Community Groups & Organizations
Alouette River Management Society (Liaisons) Chamber of Commerce Fraser Health Authority Fraser Regional Correctional Centre Maple Ridge Pitt Meadows Arts Council Ridge Meadows Recycling
Society Ridge Meadows Seniors Society Ridge Meadows Youth Council Tourism Maple Ridge & Pitt Meadows Government Agencies Fraser Basin Council Fraser Valley Regional Library Greater
Vancouver Regional District Greater Vancouver Regional District Labour Relations Bureau Lower Mainland Treaty Advisory Committee Special Committees Court of Revision (Frontage Tax)
Development Agreements Committee Emergency Planning Committee Maple Ridge/Pitt Meadows Airport Society Standing Committees Audit & Finance Committee Committee of the Whole
Council Committee Structure 2005 Annual Report 2005 – District of Maple Ridge 10 Financial Planning Committee The British Columbia Community Charter requires municipalities to prepare
a 5-Year Financial Plan which is adopted annually by bylaw before May 15. The Plan may be amended at any time by bylaw. Each year, the Financial Plan from the previous year remains
in place until the Plan for the current year is adopted. As part of the Plan process, Council must undertake a process of public consultation regarding the Financial Plan before it
is adopted. The Community Charter does not specify the format of the public consultation process and it may be varied at Council’s discretion to suit the local community. Committee
of the Whole Responsibility for all other matters not assigned to other sub-committees as noted hereinafter: Community Development, Parks & Recreation Services Responsibility for parks,
recreation, and cultural activities, programs, facilities, liaison with community groups, community development work, and accessibility as well as emergency preparedness. Corporate
& Financial Services Responsibility for general administrative issues, protective services, personnel and labour issues, financial management, audit services, and policy development.
Public Works & Development Services Responsibility for land use and zoning issues, long-range planning, growth management, the Official Community Plan, bylaw enforcement, business licensing,
economic development, engineering services, transportation matters, development charges, and associated functions.
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 11 The District’s operational and administrative structure is comprised of four divisions: Administration:
Chief Administrative Officer – Jim Rule The Chief Administrative Officer is responsible for the overall administration of the District’s departments, developing corporate policy, providing
leadership and direction for senior staff in the day-to-day and long-term business affairs of the District in accordance with Council goals, and providing advice to Council about District
organization and operating procedures. Communications & Human Resources Executive Director to CAO – John Leeburn The Communications & Human Resources Department provides advice and
assistance to Council and staff at every level in the organization. The Department’s activities include disseminating timely and accurate information, ensuring customers and employees
have ample opportunities for input/participation, and developing communications strategies for specific issues. They are also responsible for maintaining and improving the website,
assisting with the advertising and promotion of District programs and events and, creating and supporting a consistent visual identity for communications. One of the District’s Corporate
Values states “people are our most valuable resource.” The Department plays a key role in recruiting, transferring, and promoting the best people for the job. We strive to set our employees
up for success by providing them with the skills to meet the challenges of today and tomorrow. In this vein, the District continues to make a very strong commitment to professional
development and performance planning. The Department ensures the training needs of the organization are identified and coordinates the provision of training through both in-house and
external suppliers. District performance planning is coordinated and supported, which is used to gauge morale, training, and attendance. More than 80% of employees are governed by the
terms of the Collective Agreement in place between the District and the Canadian Union of Public Employees. The negotiation and day to day administration of the agreement (including
grievance and classification administration) is a key service provided. A number of critical programs are administered, which contribute to the wellbeing and productivity of our employees.
These include: the attendance management program, employee assistance program, the occupational health & safety program, the employee recognition and suggestion programs, and the administration
of the employee welfare benefits programs. Economic Development Department Manager – Rick Laferriere The Economic Development department assists current business owners and those interested
in starting a business in the District of Maple Ridge with strategic information and assistance in business planning, expansion opportunities and skill training, as well as working
with business and industry groups to develop strategic alliances and new economic opportunities. Community Development, Parks & Recreation Services: General Manager – Mike Murray The
division’s role is to ensure coordination of resources in management and development of parks, delivery of leisure services, acting as a networking agent, information broker, and community
resource. Identified community needs are addressed by a variety of approaches from direct provision of services to establishing partnerships. Parks & Facilities Department Director
– David Boag Recreation Department Managers – Don Cramb, Shelley Jorde, Kelly Swift, Lex Tierney, Sue Wheeler The two departments are responsible for the delivery of a wide range of
leisure activities in both Maple Ridge and Pitt Meadows including physical, cultural, creative, social, and intellectual pursuits to further a sense of community belonging and the growth
and well-being of individual citizens. An agreement was reached in 1994 for the joint delivery of Parks and Recreation Services in both Maple Ridge and Pitt Meadows. Direction is provided
through a joint Parks and Leisure Services Commission comprised of three members of each Council including both Mayors, three members of the School Board includ-Movie Shoot in Downtown
Maple Ridge
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 12 ing the Chair, four citizens from Maple Ridge, and two from Pitt Meadows. The 2001 Parks, Recreation
and Cultural Master Plan provides a comprehensive framework for the provision of services in both communities. Wherever possible the departments function in partnership with the private
sector and community-based organizations to provide leisure services utilizing a community development approach which is defined in policy statements adopted by the Commission and both
Councils. The service guidelines emphasize the protection of natural resources, the provision of basic leisure skill development, social opportunities, family-oriented leisure services
and preschool leisure opportunities, exposure to the arts, leisure education, and opportunities for reflection/escape. The departments also strive to facilitate the integration of the
generations, the provision of public opportunities for interpretation of the environment, special public events and exposure to sporting events, opportunities for social interaction
and encourage community beautification. The Recreation Department operates numerous programs for public participation. Residents are involved in drop-in use of the seniors’ recreation
centre, youth centre, ice arena, public library, fitness, and aquatic facilities. In addition the Recreation Department provides support to the Social Planning Committee with emphasis
placed on working with the community to achieve Social Sustainability and building capacity in the community through volunteer recruitment, training and group support. The two departments
provide a number of public meeting and activity facilities including the Leisure Centre (three pools, racquet courts, a fitness testing and rehabilitation centre, fitness facilities,
a gymnasium and the 15,000 sq. ft. Greg Moore Youth Centre). There are also several buildings at the Maple Ridge Fairgrounds, Hammond Pool, Hammond Community Centre, Pitt Meadows Recreation
Hall, Pitt Meadows Family Recreation Centre, and Harris Road Pool. They are also involved in partnerships with others to operate the Golden Ears Winter Club, the public library, the
Arts Centre & Theatre, Whonnock Community Centre, the Museums (Maple Ridge and Pitt Meadows), Planet Ice in Maple Ridge, Ridge Meadows Arenas in Pitt Meadows, Maple Ridge Golf Course,
and several historic sites. The Parks & Facilities Department is also responsible for operating the Municipal parks system, which includes actively used parkland, sportfields, and significant
greenbelt areas. The Department operates two Municipal cemeteries by maintaining the grounds, and by providing interment, associated record keeping, and public assistance. The Parks
& Facilities Department oversees the maintenance of all Municipal facilities including Recreation facilities, the Municipal Hall, Fire Halls, and Public Safety Buildings as well as
rental and leased properties. The functions carried out include janitorial services, elevator, boiler, heating, air handling service contracts, and energy management. Parks & Leisure
Services works with several hundred community organizations and agencies (incl. the School District and Douglas College) in the delivery of leisure services, oftentimes in partnership
with the District through use of facilities and resources. As noted, in 1994 Maple Ridge entered into a Joint Parks and Recreation Agreement with the District of Pitt Meadows. The Agreement
provides for joint use and management of parks, facilities, and leisure services within a boundary that includes both municipalities. The synergy created from this union provides significant
benefits and cost savings to each municipality. The residents of each community have full access to programs and facilities in either community. Cost savings are experienced because
of economies of scale for operations and future capital investments will be made that benefit both municipalities collectively and, therefore, eliminate duplication. Maple Ridge is
contracted to manage the operation and costs are shared based on a population-based ratio. Corporate & Financial Services: General Manager – Paul Gill The Corporate & Financial Services
Division is responsible for making recommendations to merge and align strategic planning, best practices, performance measures and budget priorities that guide decision-making in our
organization. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team. The Division consists of three departments:
Information Services, Clerks, and Finance. We also provide support to the RCMP, Police Services, and the Fire Department.
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 13 Municipal Clerk’s Office Municipal Clerk – Terry Fryer The Municipal Clerk’s Office provides
a link between the citizens, the District, and other government bodies. This office is the oldest among public servants and by statute the Municipal Clerk is responsible for the preparation
and preservation of the minutes, by-laws and other records of the District. Traditionally, the Clerk’s section has been responsible for the proper conduct of local government elections
and referendums. Responsibilities have expanded to ensure that all District actions are conducted in accordance with increasingly complex federal, provincial and municipal government
legislation including preparation of all statutory notifications and advertisements of District business. In addition, support of the Municipal Council and staff includes education
regarding current government legislation. This section has progressed from only being the record keeper for legal documents, minutes and by-laws to also being responsible for corporate
wide records management and Freedom of Information and Protection of Privacy Act administration. It also provides support for the organization through the provision of centralized functions
such as switchboard/reception and mail. This section also administers the acquisition, management, and sale or lease of District property, as well as District risk management, insurance,
and litigation matters. Finance Department Director – Jacob Sorba The Finance Department provides financial services through cooperative interaction with customers, and coworkers within
a framework of shared values. Responsibility and authority is derived from legislation mandated by the British Columbia Local Government Act, Provincial and Federal Statutes and Municipal
bylaws. From a legal and community perspective, the Department’s mission is to “uphold the public trust while striving for financial excellence”. From a corporate perspective, the department
strategy and business plan is to support the administrative and financial needs of the District thereby enhancing the quality of service to the public. This emphasis is on providing
monthly financial reports, providing financial analysis and business advice to departments through a team of customer advisory representatives, partnering with financial institutions
to offer alternatives in meeting the needs of customers and seeking innovative ways to attract new revenue sources. Specific functions include the preparation and monitoring of the
Five Year Consolidated Financial Plan and the Annual Financial Statements; preparing and interpreting interim financial statements; levying and collecting municipal taxes and utility
fees; processing accounts payable and receivable; development and maintenance of financial systems; investing and safeguarding of the District’s financial assets; and the provision
of internal audit functions, as well as general cashiering services. In addition, the Department is responsible for reporting financial matters to the Audit and Finance Committee. Information
Services Department Chief Information Officer – John Bastaja The Department manages the District’s computer systems and information resources. The network consists of a 100Mb Ethernet
network using 25 Windows-based servers on a virtualized storage area network that support 300 personal computers at eight sites. Two sites are accessed via a wireless radio network.
More than 40 different enterprise-wide business systems run on the computer network, including a financial system, property and taxation, payroll, materials management, budget system,
recreation system facility bookings, trade licences, and the Geographical Information System (GIS). District staff utilize desktop computers for word processing, spreadsheet, database
access, desktop publishing, e-mail, Internet access, and drafting and map production. Information Services staff support the Microsoft Office suite of products on the Windows XP operating
system. The District replaced all 300 desktop workstations this summer moving to the XP operating system and upgraded the network communications infrastructure to achieve Gigabit speeds.
These significant upgrades prepared the District to take full advantage of technological progress well into the future.
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 14 Public Works & Development Services: General Manager – Frank Quinn The Public Works and Development
Services Division is responsible for the administration and implementation of municipal policies, bylaws, and services pertaining to the management of development, building construction,
infrastructure, growth, renewal, and maintenance in the District. The Division consists of Engineering; Planning; Operations; and Business Licensing, Permits and Bylaws. The Recycling
Society also liaises with Council through this Division. Engineering Department Municipal Engineer – Andrew Wood The Engineering Department provides municipal engineering services to
residents of Maple Ridge. Municipal Engineering is the application of engineering methods to the analysis, planning, design, construction, and record keeping of public works facilities
and programs relating to infrastructure. Central to the business of the Department are four core customer service areas: • Drainage and Terrain Engineering • Transportation and Traffic
Engineering • Wastewater (Sewer) Engineering • Waterworks Engineering The Department provides for management, planning, analysis, policy, program and project development, initiation,
implementation, and evaluation. These core services are mandated through a series of bylaws such as the Water, Sewer, Soil, Subdivision, and Street and Traffic Control. The services
are managed with an emphasis on improved service quality, technology utilization, risk management, and environmental performance. This is important because the infrastructure assets
of the District in water distribution, highways, sewage and drainage collection systems are estimated at approx. $440 million. Operations Department Director – Russ Carmichael The Operations
Department is a front line provider for basic public works services including Transportation Facilities, Fleet Management, Storm Water Management, Water Distribution, and Sewage Disposal.
Operational focus is on the health and safety of the citizens of Maple Ridge; protecting the District’s large investment in the public works and underground infrastructure; protecting
the environment; maintaining current service levels; providing amenity and convenience features; and providing these services at a minimum cost to the taxpayers in a manner as responsive
to their needs as possible. The Department is structured as follows: • Roadworks is led by the Roads & Equipment Superintendent. Responsible for asphalt patching, sidewalk maintenance,
road grading, snow/ice control, bridge maintenance, street sweeping, traffic signs. • Storm and Sanitary Sewer Works is led by the Sewers Superintendent. Responsible for vegetation
control, ditch cleaning, storm sewer and culvert maintenance, flushing storm/sanitary sewer lines, maintenance of sanitary sewer mains and service connections, collection of sewage
and transfer to GVRD. • Waterworks is led by the Waterworks Superintendent. Responsible for maintenance of watermains and service connections, servicing fire hydrants, collecting water
samples, reading water meters, installation and maintenance of water meters. • Electro/Mechanical Works is led by the Electro/Mechanical Manager. Responsible for maintenance of traffic
control devices, street lighting, sewer and water pump stations, water reservoirs and chlorinating stations, radio communication system, SCADA system, and a variety of electronic equipment.
• Fleet Management is led by the Director of Engineering Operations and the Roads & Equipment Superintendent. Responsible for equipment performance measures, vehicle replacement, equipment
charge out rates, and equipment reserve funding. • Purchasing is led by the Manager of Procurement. Responsible for implementation of the municipal purchasing policy, contract tenders,
municipal stores, participation in public sector cooperative groups, and administration of the purchasing card program. Each functional area within the Department closely monitors productivity,
efficiency and unit cost, to be confident that our customers receive quality service at competitive prices. Calls are received in this Department 24 hours per day -7 days per week and
are investigated, responded to and recorded in the public action request system.
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 15 Business Licensing, Permits & Bylaws Director – Brock McDonald The Business Licensing, Permits
& Bylaws Department is responsible for bylaw enforcement, animal control and business licensing and permit application and inspections programs. We ensure public compliance with municipal
bylaws; we provide an effective animal control program; we enhance traffic flow in the downtown core through enforcement of parking time limitations; we maintain the business licensing
system; we process building, plumbing, electrical and gas permit applications and inspect the works carried out; and we provide quality customer service. Planning Department Director
– Jane Pickering The Planning Department is responsible for pursuing Council’s direction in land use policy creation and the management of a variety of development applications. The
Department is also involved with data collection, monitoring and the dissemination of information and liaison with a number of internal and external agencies. A large component of the
Departments service lies in the area of corporate support as assistance is given to committees of Council as well as to initiatives from other areas of the corporation. The Department
has two sections as follows: Development and Environmental Services The Development and Environmental Services section is primarily involved in the file management of the majority of
applications received in the Planning Department including development permits and subdivision. This group is also responsible for the provision of the Department’s environmental services,
including policy creation, the issuance of permits, and enforcement. The provision of mapping services also falls within the responsibilities of this section. Examples of responsibilities
in this section are: • Implementation of Development Application Standards Bylaw. • Coordinating the Environmental Review Committee. • Processing development files incl. amendments
to the Official Community Plan and Zoning Bylaw, Land Use Inquiry, Subdivision, Development Permit, Development Variance Permit, and Land Reserve Commission filling applications. •
Research Environmental component of Emergency Response Plan. • Review contract for the Mosquito Control Program and research new contract provisions • Assess changes in Provincial Regulations.
• Provide staff support to Bicycle Advisory Committee. • Provide staff support to the Board of Variance. • Arboriculture services including landscape inspection, street tree selection
and inspection, and hazardous tree assessments for municipal work sites. Community Planning The Community Planning section undertakes research, special projects, and reports on the
direction the District is taking as set out in the Official Community Plan. In the area of development application management, staff work with a file manager from the Development and
Environmental Services group in the preparation of development cases. The area planners also provide the policy direction and research capabilities for the Department and provide support
to the Social Planning Advisory Committee, the Community Heritage Commission, and the Advisory Design Panel. Examples of responsibilities in this section are: • Zoning and Official
Community Plan policy review and development. • Professional support and advice to Council, committees of Council, members of the public, community groups, community agencies, and independent
consultants. • Technical assistance to other departments and the corporation. • Brochure development. • Creation and review of the Official Community Plan community and ancillary neighbourhood
plans. • Review of bylaws related to development. • Participation in GVRD committees as needed.
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 16 Maple Ridge Fire Department Fire Chief, Director of Operations – Peter Grootendorst Fire Chief,
Director of Community Fire Safety – Dane Spence The Department provides a proactive approach to fire services through the development of multi-year business plans, which include detailed
multi-year financial plans. The primary mission of the Department is the protection and preservation of life, property and the environment for citizens. This service is provided by
a group of 100 dedicated paid-on-call firefighters and six full-time officers as well as two administrative support staff. We rely heavily on cross-training and good communication to
ensure that the department continues to function efficiently and effectively. Each of the officers assumes responsibility for the operation of individual Fire Halls. In addition to
administrative duties, the career officers assume the role of Duty Chief, which involves responding to all serious Fire Department emergency calls 24 hours a day, for a period of one
week on a rotational basis. The types of emergency responses provided are Alarm Response, Fire Suppression, Rescue, Hazardous Material Spills and response for Medical Aid. A great range
of service is provided under these general categories. The firefighters are trained to the highest level of First Responder First Aid available in the Province. These skills are used
to provide care to our firefighters and the public in the event that the ambulance service is delayed or the incident is of sufficient size or complexity that the ambulance paramedics
require assistance. The use of Automatic External Defibrillators enables us to provide the most modern first responder treatment for heart attack victims. Our firefighters are trained
to meet the requirements of BC Firefighter Standard, Level II. Through an aggressive program of proactive inspections and public education the number and seriousness of emergencies
can be greatly reduced. The Fire Prevention Office conducts fire safety inspections of public buildings, high occupancy dwellings, day care, and adult care facilities to ensure a basic
level of life safety. They are also involved in business licence approvals and consulting on design and development. The Fire & Life Safety Educator coordinates the public education
program, which uses the “Learn Not To Burn” curriculum. This program is taught to children through a school program and fire hall visits by girl guides, scouts and other organizations.
Fire education is also provided to adult groups who request it. The Department is leading the Province in its delivery of the Arson Prevention Program for Children (TAPPC) for juvenile
fire setters which reduces the risk of fire and injury in high hazard residences and provides education to children at risk. Firefighters in combination with a contract mechanic provide
a comprehensive preventative maintenance program on all equipment and trucks. The Department is actively involved in the development and testing of the Municipal Emergency Program.
As Maple Ridge residents, the officers and firefighters strive to create a safe community for their families and neighbours. Ridge-Meadows R.C.M.P. Inspector – Jim Wakely The Ridge
Meadows Detachment of the Royal Canadian Mounted Police provides police services to the District. The Mission Statement of the RCMP reads: “The Royal Canadian Mounted Police is Canada’s
National police service. Proud of our traditions and confident in meeting future challenges, we commit to preserve the peace, uphold the law and provide quality service in partnership
with our communities. The Ridge-Meadows RCMP provided a proactive and responsive service to the community in our goals of maintaining “safe homes and safe communities”. This is accomplished
in a variety of ways including investigation, enforcement, education and crime prevention”. To meet the philosophical and operational requirements of the Mission Statement, the detachment
is divided into sections that are responsible for various aspects of the police role. Such specialization not only allows for the job to be performed more effectively but also allows
for the development of expertise and professionalism. The major sections are: • General Duty: -Attends all emergencies relating to personal safety and are responsible for the investigation
of offences against the various Federal Acts, particularly the Criminal Code of Canada, Provincial Statutes, and some Municipal bylaws. Hot Summer Nights Program
Services Provided by Municipal Departments Annual Report 2005 – District of Maple Ridge 17 • Community Policing: -Team members work closely with public committees to identify and resolve
neighbourhood concerns and criminal activity. • Traffic: -Responsible for the investigation of traffic accidents and the enforcement of the Motor Vehicle Act, many provisions of the
Criminal Code, and various other Provincial Acts. • General Investigation: -Responsible for investigation of all serious crimes and sex, fraud and property offences that require extensive
investigation which are beyond the resources of the General Duty section. • The other sections and units are: Administration Drugs Exhibits Forensic ID Police Dog Records Property Crime
School Liaison Training Victim Services The detachment is responsible for policing the communities of Maple Ridge and Pitt Meadows. Maple Ridge currently has contracted 76 RCMP member
position, Pitt Meadows has contracted 18 RCMP members, the Provincial Government provides for 3 positions, and the Federal Government provides for 1 position. The total detachment complement
is 94 members. As well, there are 24 fulltime municipal employees who provide support in clerical and administrative duties such as Telecoms, exhibits, guarding, customer services,
records management, Canadian Police Information Centre, and volunteer coordination as well as approx. 40 trained and supporting on-call resources. Our detachment has a significant volunteer
base of approximately 500 volunteers who dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch, Auxiliaries, etc. Our detachment’s
file intake in 2004 was 31,600 files. Awards We were the recipients of our ninth consecutive GFOA Award for Outstanding Achievement in Popular Annual Financial Reporting. In order to
receive this award, a government unit must publish a Popular Annual Financial Report whose contents conform to program standards creativity, presentation, understandability, and reader
appeal. The District received an Environmental Award from the Canadian Association of Municipal Administrators in recognition of the innovative Watershed Mapping and Information Management
Project initiated by our Planning Department. The Communications & Human Resources Department received the United Way Gold Award for their very successful fund-raising endeavour for
the District which raised a total of $27,113. The Canadian Home Builders Association awarded a “Certificate of Recognition” to the District of Maple Ridge in support of the Portrait
Homes Development, winners of the Provincial “Golden Georgie” for innovative and superior construction/development. The Leisure Centre received a Bicycle Advisory Committee “Gold Spoke
Award” in the Business Category for the design and installation of bicycle parking at the facility.
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 18 Council and Staff at the District are pleased to present our first Progress Report to the citizens of Maple Ridge.
In our 2004 Annual Report, we committed to specific goals and objectives, and set out ways we would measure our performance towards achieving them. This document communicates our performance
on a variety of goals and objectives within the focus areas identified by Council in our Strategic Plan. We will continue to measure our performance in these areas throughout 2006 and
2007. Safe and Livable Community ................................................................................. 19 Economic Development............................................................
.............................. 26 Smart Managed Growth.......................................................................................... 28 Transportation.....................................
.................................................................... 29 Environment............................................................................................................
31 Community Relations ............................................................................................. 32 Inter-Government Relations and Partnerships ..................................
...................... 34 Governance ............................................................................................................. 35 Financial Management.............................
............................................................... 36 Internal Service Measures....................................................................................... 39
Department Index Business Licenses, Permits and Bylaws -23, 27, 38 Communications -35 Economic Development -26, 27 Emergency -22, 25 Engineering -29, 36, 37 Facilities -37 Finance -26,
36 Fire -19, 20, 25, 35 Information Services -39 Operations -22, 30 Parks -28, 38 Planning -28, 31 Police -20, 21, 25 Recreation -24, 32, 34 Recycling -31, 32 Social Planning -23, 34
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 19 0:00 0:07 0:14 0:21 Minutes Hall 1 Hall 2 Hall 3 Response times, 90% of the time Target July-Dec 2005 Safe and Livable
Community The District‘s vision, “A safe and livable community for our present and future citizens,” remains a top priority as the community continues to grow, and new challenges, such
as expanded transportation corridors, present themselves. An emphasis on fire safety prompted the implementation of the Fire Master Plan, including the hiring of eight full-time firefighters
in July, and a further eight in early 2006. Enhanced Police Services includes additional RCMP officers and support staff. Renovations to the Randy Herman Centre for Community Safety
will be carried out in 2006. We continue to test our Joint Emergency Plan through simulation exercises. Initiatives aimed at improving the downtown area will see the return of bike
patrols, and better access for pedestrians, seniors, and people with physical challenges. A focus for 2006 is to make the downtown area a great place to live, work and play. Performance
Measures Reduce the severity of fires through adequate response times and personnel In 2005 there were four full-time firefighters available 6:00 am to 6:00 pm 70% of the time, with
a target of 90%. For 2006, with 16 full-time firefighters on staff, the target will be four firefighters available 24 hours per day, 7 days per week 90% of the time. Firehall 1 is undergoing
a major renovation including the addition of training facilities. This project is expected to be completed in spring of 2007. The commencement of Firehall 4 construction in the Albion
area should begin in 2006. Strategic Direction Establish an emergency response and recovery plan in consultation with other public sector agencies, community groups, and other relevant
stakeholders. Establish neighbourhood and community education programs to provide citizens with information and materials on emergency planning procedures. Ensure development standards
incorporate crime prevention, safety and security concepts. Develop preventative as opposed to remediation initiatives in the delivery of fire and police services. Ensure that quality
emergency services are delivered in a timely, effective and efficient manner through the development of multi-year business plans, which include detailed multi-year financial plans.
In partnership with community groups, assist in the provision of leisure and cultural services to ensure access by all citizens. Address the impacts of emerging social issues on the
local community and citizens through social planning and collaboration with other levels of government and local service providers. $0 $10,000 $20,000 $30,000 $40,000 $50,000 2002 2003
2004 2005 Value of Fire Losses per 1,000 population Average Fire Loss per Incident
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 20Reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections and
public education There was a 12% reduction in the number of fire incidents during the year. Unfortunately, the number of firerelated injuries was up from zero in 2004, to five in 2005.
2002 2003 2004 2005 Number of fire incidents Number of fire-related injuries Number of fire-related deaths 277 6 1 235 3 0 209 0 0 184 5 0 Reduce the number of property crime offences
0 500 1000 1500 2000 2001 2003 2005 Thefts from Autos Break & Enters Auto Thefts $0 $100,000 $200,000 $300,000 $400,000 2001/2 2002/3 2003/4 2004/5 School Vandalism Losses 0 20 40 60
80 100 120 140 Number of Structures 2005 Inspection of Multifamily Residential Structures Total Structures Inspected Target 0 500 1000 1500 2000 2500 Number of Students 2005 Students
(Grade 5/6) who received Education Sessions Total Students Instructed Target
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 21 Proactively assist in the development and safety of youths in our community Number of Youths in Diversion 0 50 100
150 200 250 2001 2002 2003 2004 2005 Reduce the number of deaths, injuries, and property damage caused by traffic accidents A specific initiative is in place to reduce the number of
crashes by 30% over the period 2004-2010. In 2003 there were 1,029 crashes, and the target by 2010 is to get this number down to 720. The high number of fatalities in 2005 is considered
an anomaly. 0 200 400 600 800 1000 1200 2001 2002 2003 2004 2005 Number of injury crashes Number of non-injury crashes 0 3 4 5 17 05 10 15 202000 2001 2002 2003 2004 2005 2006 Number
of Fatal Crashes Disrupt organized crime groups involved in the drug trade A key objective in reducing drug offences is to disrupt the drug trade network. Measurement of this objective
commenced in 2005, and as further data is tracked, will provide an indication of how specific initiatives are doing at removing drugs from our community. Number of criminal organizations/networks
disrupted – 47 Number of marihuana grow-operations disrupted that can be linked to one organization – 4 Our next Progress Report will include a look at how successful the diversion
program has been by monitoring the rate of recidivism.
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 22 Ensure adequate Emergency Operations Centre staffing There are currently 78 Maple Ridge employees that have taken
training relating to the BC Emergency Response Management System (BCERMS) model. The District of Maple Ridge is a participant in a joint municipal emergency program with the District
of Pitt Meadows. Training, informational meetings and emergency simulation exercises provide an important base for emergency preparedness. 243 426 453 0 100 200 300 400 500 Information
Sessions Exercise Wildfire Training Maple Ridge staff hours Provide high quality drinking water to homes and businesses The District’s Operations Department maintains over 350 kilometres
of water main, and in 2005 distributed 12 million cubic metres of water. In addition to providing high quality, safe drinking water, ensuring the security of our water distribution
system is a priority, along with ensuring an adequate supply of water flow for fire protection. Maintain an effective and reliable sanitary sewage collection system The District’s Operations
Department maintains over 250 kilometres of gravity sanitary sewer. Maintaining a dependable sewage collection system with minimal blockages is a priority, as well as minimizing the
environmental impact of blockages and overflows. 0.0 0.5 1.0 2004 2005 Water Quality Complaints per 1,000 People Served 0.0 2.0 4.0 6.0 2002 2003 2004 2005 Number of Blocked Sewers
per 100 km Length
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 23 Ensure public compliance with Municipal Bylaws A cooperative approach to bylaw enforcement issues is achieved through
effective partnerships with RCMP, SPCA, Ministry of Health, Community Outreach, Downtown Parking Association, Adopt-a-Block Society, and other agencies. A 2005 priority involved working
with many agencies to implement strategies dealing with homelessness, crime and drug problems. Of the 2,462 bylaw complaints received during 2005, over 98% were concluded. 0 500 1000
1500 2000 2500 2005 Complaints Received Complaints Concluded Support the Building Community Solutions project to work with two neighbourhoods to develop pilot neighbourhood plans Three
deliverables are expected from this objective: a Laityview Neighbourhood Plan, an MRSS/Mount Crescent Neighbourhood Plan, and a Process Template that could be used to train other neighbourhoods
to develop their own neighbourhood plans. The two neighbourhood plans are targeted for completion in 2006, while the template will be completed in 2007. Establish a plan for achieving
social sustainability within the community 2005 Deliverable: Completed the social sustainability section of the draft Official Community Plan. This involved using a process involving
neighbourhood circle focus groups to identify issues, establish objectives, and propose policies for the OCP. 2006 Deliverable: To develop a long-range Social Sustainability Strategic
Plan (adoption by Council in 2007). 0 1000 2000 3000 4000 2000 2001 2002 2003 2004 2005 Number of Bylaw Complaints
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 24 Create a community culture where active living is part of daily life Percentage of citizens who are moderately active
55% 77% 0% 10% 20% 30% 40% 50% 60% 70% 80% Adults Children Increase participation of those not currently involved in leisure activities due to financial barriers Number of low-income
citizens accessing recreation services through access programs 0 500 1000 1500 2000 2001 2002 2003 2004 2005 Ensure appropriate services are available for present and future customers
and citizens to live healthy lifestyles Percentage of citizens who use available Parks and Leisure Services, 77% Percentage of citizens who are satisfied (rated as Excellent or Good)
with Parks and Leisure Services, 87% 2002, 80% 2005, 87% 2002, 80% 2005, 77% 0% 20% 40% 60% 80% 100% Satisfied Users 2008 Target = 82% of children
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 25 Other Safe and Livable Community Accomplishments • In conjunction with the new Computer Aided Dispatch (CAD) System,
laptops were installed in all fire trucks. These wireless mobile laptops enable firefighters to access: pre-fire plans, records system, hazmat response data, route mapping and will
tie into the CAD system • Assisted the Lions Club with a public fireworks display, to encourage compliance with a new bylaw preventing the sale and use of fireworks within the District
and to provide an alternate method to enjoy fireworks • The detachment Grow Op team investigated reports of grow operation and drug activity in proximity to schools and responded to
reported grow operations resulting in charges • RCMP Youth Camp was held during Spring Break involving 18 youth from School District #42 • Proactive citizens involved in volunteer groups
provide an important contribution towards community safety by creating a visible presence and observing and reporting criminal or suspicious activity to police, and in the case of Speed
Watch, issuing warning letters to drivers. Volunteer Group: Vehicles checked Citizen’s Bike Patrol Citizens on Patrol Speed Watch -1,153 warning letters issued 5,102 148,484 33,493
• Members of the Emergency Operations Centre (EOC) team participated in a functional exercise based on an interface wild fire scenario. This exercise provided EOC members the opportunity
to practice the procedures they would be required to follow in the event of a real emergency and also identified areas where further training would be required • Communications within
the Maple Ridge Emergency Operations Centre were enhanced with the addition of satellite telephone equipment
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 26 Economic Development In comparison with other municipalities around the Lower Mainland, Maple Ridge has a relatively
lower proportion of commercial taxpayers to help offset the tax burden on its citizens. In 2005 an Economic Advisory Committee was established, and an Economic Development Strategy
is being developed to encourage business and investment within our borders. Council is committed to ensuring that the wishes of the community are reflected in how we grow. As the District’s
Official Community Plan is further refined to incorporate outcomes of community visioning exercises, our Economic Development Strategy will structure a plan to help build an economically
sustainable community in a way that supports the community vision. Performance Measures Build a sustainable community that includes a balance of land use types The District has experienced
tremendous residential growth over the past few years, and growth in the commercial sector has not kept pace. The residential tax base is now $7.4 billion, with annual growth of 2.9%.
The residential component makes up 92.5% of our overall assessment base. Despite experiencing new development of almost $11 million, the commercial sector share fell, $5.5 million short
of maintaining its previous year standing. New business and light industry properties on the assessment roll will generate $130,000 in general taxes, offset by a loss of $36,000 from
the major industry class. Strategic Direction Use a formal economic development strategy as a means to structure a positive business and investment climate within Maple Ridge. Identify,
in consultation with community stakeholders, specific new investment and employment opportunities. Build a sustainable community that includes a balance of land use types. Develop a
pro-business, customer-service oriented approach in the delivery of municipal services. Develop and maintain high quality community documentation and promotional material to attract
investment and employment. Percentage of Tax Assessment Base from Residential Sector 82% 84% 86% 88% 90% 92% 94%1985 1989 1993 1997 2001 2005 New Tax Revenue from Commercial Growth
-$50,000 $0 $50,000 $100,000 $150,000 2004 2005 Light Industry Business Major Industry
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 27 Residential 86.3% Other 13.7% Build a sustainable community that includes a balance of land use types Property Assessment
Values by Property Class, 1985 versus 2005 Although attracting new investment and employment to Maple Ridge is important, retaining our current businesses is equally important. In 2005,
95% of commercial business licenses issued in 2004 were renewed, as were 83% of home-based business licenses. This is an improvement over the prior year, when 90% and 80% respectively
were renewed. The number of business licenses issued in 2005 was 3,869. Commercial licenses accounted for 1,407; there were 1,491 home-based businesses licenses, 957 non-residential
licenses (businesses based in other communities), and 14 non-profit licenses. Attract film productions through excellent customer service, cost competitiveness and a streamlined process
0 20 40 60 80 100 120 140 2003 2004 2005 Number of Permits 0 10 20 30 40 50 2003 2004 2005 Number of Productions The District has promoted Maple Ridge as a preferred filming destination
directly to film production companies and through the BC Film Commission. The film industry is discovering Maple Ridge and its many assets, providing local businesses with a new market
for their goods and services, and providing our citizens with employment opportunities. The strength of the Canadian dollar and senior government tax credit policy also influence filming
location decisions. 95% 90% 83% 80% 70% 75% 80% 85% 90% 95% Commercial Home-Based Business License Renewals 2005 2004 1985 2005 Residential 92.5% Other 7.5%
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 28 Smart Managed Growth The District‘s commitment to smart managed growth was reflected in the development of the Maple
Ridge Town Centre Concept Plan, approved in principle by Council in April 2005. It provides recommendations on land use, housing density and form, connectivity between neighbourhoods
and between natural systems, green building technologies and transportation system improvements. The plan is being used as a guide for development in the Regional Town Centre until
the adoption of a Town Centre Area Plan. Performance Measures Encourage residential development in the Regional Town Centre Number of residential units created in the Regional Town
Centre in 2005: 189 units • Apartments: 170 units in two new buildings • Townhouses: 18 units in one complex • Single Family Dwellings: 1 unit Currently, about 4,500 residential units
are located within the Regional Town Centre, with over 750 proposed units currently under application. Provide new park areas in consultation with residents to determine needs and ensure
maximum use of the facilities A successful park development process includes initial consultation, a steering committee comprised of residents, suggestions, feasibility determination,
public open houses, recommendations to the Parks and Leisure Services Commission and Council, then finally the tender and subsequent park development. Strategic Direction Develop a
land use management process that is timely, open, inclusive, and consultative. Using the Official Community Plan, ensure growth is well managed and establishes a balance of use types
that is efficient and enhances the unique quality of life in Maple Ridge. Develop land use regulations, bylaws, procedures, and practices to implement the Official Community Plan. Protect
and manage existing municipal infrastructure through the preparation of appropriate plans to ensure development, maintenance and renewal of parks and open spaces; roads; sidewalks;
water; sewer and stormwater systems; and, public buildings. Select Park Development Status 0% 20% 40% 60% 80% 100% 201/Telep North Cottonwood 2005 Target 2005 Actual 2005 Projects:
201/Telep is currently under development; North Cottonwood Park is now out to tender. 2006: Webster’s Corner and Firefighter’s Park development; Silver Valley Park; MRSS lacrosse box;
youth action park, Westview artificial field 2007: Cottonwood East Park
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 29 Transportation In 2005 significant transportation initiatives were advanced that will have dramatic impacts on the
future of Maple Ridge. The consortium to build the new Golden Ears Bridge was selected with construction to start in 2006. In addition, a new high level Pitt River Bridge was announced
and is scheduled to be completed at the same time as the Golden Ears Bridge. A new transit loop is currently in the design stage. New bike lanes were completed on 216 Street. Pedestrian
safety improvements were completed to support students travelling to school. Performance Measures Improve traffic safety on our road network for all users, including pedestrians and
cyclists In a partnership with the Insurance Corporation of British Columbia, the District has established a Safer City program. This includes a number of transportation-related initiatives
to help make our community a safer place for automobile drivers, cyclists, pedestrians and equestrians. There were 21 Safer City initiatives completed in 2005. It is anticipated that
an ongoing commitment to this program will result in a decrease in ICBC’s “Crash Index Rating” as well as providing citizens with a safer transportation network. Crash measures are
reported on page 21. 2005 Safer City Initiatives Intersection Improvements 232 St and Abernethy Way 240 St and 104 Ave Intersection warrant analysis by CTS Left turn signal at 232 St
and Dewdney Trunk Rd Left turn signal at 207 and Dewdney Trunk Rd Signal progression on Lougheed Highway Signal progression on Dewdney Trunk Rd Illuminated street name sign at Laity
St Pole relocation at 227 & 228 St on Dewdney Trunk Pedestrian Facility Improvements Pedestrian walkway 230 St north of Dewdney Trunk Pedestrian cross walk at 232 St and 128 Ave Pedestrian
walkway on 104 Ave from 240 to 245 St Cycling Facility Improvements 216 St from Dewdney Trunk Rd to Lougheed Hwy 216 St from 124 Ave to 128 Ave Traffic Calming Initiatives 241 St Study
McClure Drive River Road Safer School Travel Initiatives Webster’s Corner Elementary Kanaka Creek Elementary Yennadon Elementary Mount Crescent Elementary Strategic Direction Maintain
and enhance a multi-modal transportation system within Maple Ridge to provide citizens with safe, efficient alternatives for the movement of individuals and goods. In co-operation with
other regional stake-holders, identify improvements to the inter-municipal transportation system within Greater Vancouver.
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 30 Protect our investment in roads infrastructure and provide a safe, serviceable road network The District’s Operations
Department maintains a road network of over 450 kilometres. Keeping the roads in good shape involves inspections, shouldering and grading, sweeping, ice control, curb repair, roadside
mowing, asphalt patching, crack sealing, and road marking for traffic lanes, crosswalks, arrows, etc. Enhancing the safety of motorists, pedestrians, cyclists and equestrians is a priority.
In 2005, 87% of our roads were in a condition at or above acceptable. Percentage of roads in a condition at or above acceptable The rising percentage of acceptable roads is attributed
to the addition of new roads. The existing road network is experiencing some deterioration. 80% 85% 90% 95% 100% 2001 2002 2003 2004 2005 Artist’s Rendering of Golden Ears Bridge
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 31 380 400 420 440 460 kilograms 2001 2002 2003 2004 2005 Recycling per Household Environment Award-winning watercourse
mapping initiative, alternative stormwater management solutions, innovative sediment and erosion control practises, Community Ecosystem Restoration Initiative – these represent a few
of the ways the District is attempting to minimize our footprint on the planet, and preserve and enhance the community’s natural assets for present and future citizens. Performance
Measures Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices. Area of land dedicated or protected
by covenant for watercourse protection during 2005: 0.235 7.478 0 1 2 3 4 5 6 7 8 9 2005 hectares Watercourse Protection Dedication Watercourse Protection Covenant Promote community
participation in waste reduction activities, and improve participation in recycling The District’s partnership with Ridge Meadows Recycling Society provides citizens with a recycling
depot and within the urban area, curbside collection. The number of educational events has risen from 84 in 2001 to 142 in 2005. A significant rise in recycled materials per household
over this same period demonstrates an awareness and willingness among our citizens and business owners. Strategic Direction Promote individual and community responsibility for the stewardship
of natural resources. Identify and protect environmental features (such as watercourses) and areas that require special recognition and management. In partnership with other levels
of government, adjacent municipalities, and community groups, develop programs and projects to preserve and enhance the natural assets of Maple Ridge. Promote alternative modes (pedestrian,
bike and public transit) of travel to reduce reliance on the automobile. The District was the recipient of an environmental award from the Canadian Association of Municipal Administrators
in recognition of the innovative Watershed Mapping and Information Management Project. In addition to watercourse protection, over four hectares of land was acquired in 2005 for future
parkland.
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 32 Community Relations Maple Ridge is unique in the strength of its community social service network. Representatives
from many different non-profit agencies come together to determine how best to work together to obtain resources and government support, and to determine which organization is best
able to serve specific needs within the community. The District’s social planning staff offers assistance in bringing groups together and providing the support to enable them to continue
to deliver valuable community services. Performance Measures Support and promote citizens’ volunteer participation as a valuable leisure and recreation activity 31% 33% 0% 10% 20% 30%
40% 50% 2002 2005 Provide a safe, supportive work environment for people with developmental disabilities Through the District’s partnership with Ridge Meadows Recycling Society and
the Ministry of Children and Family Development, people with developmental disabilities are provided with employment and training opportunities. In 2005, over 40 people with developmental
disabilities worked for RMRS, up from 27 in 2001. Strategic Direction Encourage citizen participation in local government and local government decisionmaking. Develop methods to communicate
on a timely basis with citizens and community groups. Recognize and support the important contribution of volunteers in the community. Strive for enhanced service levels, quality of
life and independence by citizens and community organizations in the delivery of leisure services and other municipal services through community development. One-third (33%) of Maple
Ridge residents have volunteered within the community during the past 12 months. The proportion of Maple Ridge residents who say they have volunteered has increased marginally since
2002 (up 2 percentage points from 31%). 0 5,000 10,000 15,000 20,000 25,000 2001 2002 2003 2004 2005 Annual Hours of Work for People with Developmental Disabilities
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 33 Other Community Relations Accomplishments: • Community Safety Stars in the “action” category were honoured during
Fire Prevention Week with an award presentation at a regular Council meeting. Winners in the “partner” category were honoured at a luncheon • The Fire Department’s Charities Committee
organized a Boot Drive for the Muscular Dystrophy Association of Canada and collected a total of $4,850. The annual Food Drive was held in December and the firefighters collected 4,350
pounds of food and $15,168 in cash for the Friends in Need Food Bank and the Christmas Hamper Society. • Municipal staff fundraising events included the 2005 United Way campaign, which
raised over $27,000. • Participated in Maple Ridge Secondary School’s Career Day including staff representation from Planning, Clerk’s Office, GIS, Engineering and Human Resources
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 34 Inter-Government Relations and Partnerships The District maintains memberships on many different boards and committees
to represent the interests of our citizens and customers. The Provincial Gateway Program and the Greater Vancouver Transportation Authority’s regional transportation plan are two examples
where our participation was essential in bringing home benefits to our community. We have been working with our local First Nations partners to formally recognize multiple levels of
government within Maple Ridge boundaries. District staff and elected officials are committed to making partnerships work to the best advantage for the community. Performance Measures
Support community social service networks to access additional resources to address community needs, issues and priorities Value of resources from local, regional, provincial, and federal
funding programs accessed by community organizations supported by District social planning staff: Highlights: Building Community Solutions Project was the only Lower Mainland Communities
in Action community to receive Post Phase III funding from the United Way of the Lower Mainland. BCS continues to contribute to building a healthy sustainable community. In 2005 Quality
of Life Planning was launched with two local neighbourhoods. Alouette Home Start Society opened the Iron Horse Youth Safe House in June of 2005 as a community response to a community
need. With the contribution from the Municipality for use of a rental property, AHSS was able to access $485,000 in Federal Supporting Community Partnership Initiatives funding. This
together with approximately $90,000 in donations and in-kind contributions enabled AHSS to open the Safe House. Promote independence and a sense of responsibility for the delivery of
leisure services by community groups Percentage of community groups that feel well served by Parks and Leisure Services: 2004 – 74%; bi-annual survey will be repeated in 2006. Percentage
of community group members that participated in training who reported a benefit: this question will be asked on the next bi-annual survey in 2006. Strategic Direction Develop and maintain
strong, positive working relationships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie First Nations; the provincial government; the Greater
Vancouver Regional District; and, TransLink. Identify and promote the use of partnerships with public agencies; business; not-for-profit; community groups; and, volunteers to provide
local government and community services in a cost-efficient and effective manner. $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2005 Value of Resources Accessed
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 35 Governance The District functions as an open government, allowing citizens access to almost all information and decision
making processes. Members of the public were invited to attend 41 Council meetings, 22 Committee of the Whole meetings, 38 Council Workshops, 12 Public Hearings, 43 Advisory Committee
meetings and 7 meetings of Maple Ridge Municipal Holdings Ltd. All business and financial planning sessions with Council were held in meetings open to the public, culminating in a Financial
Plan for the years 2006 through 2010 adopted in principle before the end of 2005. Performance Measures Ensure citizens and customers have easy access to timely, accurate and meaningful
information regarding District activities and issues The District’s web site has become an important tool for citizens and customers to access information as and when needed. Agendas
and minutes for meetings of Council are the highest use pages, with over 200,000 visits in 2005, accounting for one-third of all site visits. Citizen Satisfaction with the amount and
type of information provided: The graph represents results of a communications survey which was undertaken in 2003. The survey will be repeated in 2006. Strategic Direction Conduct
our business in a manner that will uphold and enhance the public trust. Function as an open government with the greatest possible access by citizens to information and decision making
processes. 0% 10% 20% 30% 40% 50% 60% Amount of Information Type of Information Satisfied Not satisfied 0 200,000 400,000 600,000 800,000 1999 2001 2003 2005 Web Site User Visits
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 36 Financial Management The District uses a multi-year business and financial planning process that has been held up
as a model for other local governments to emulate. All aspects of this process are held in meetings that are open to the public, and citizens and stakeholders are encouraged to be involved
throughout the process. Seeking ways to provide quality services while reducing the property tax burden on our residents is a top priority of Council. Performance Measures Maximize
our return on investment while maintaining safety and liquidity The average rate of return on the District’s portfolio of investments for 2005 was 2.38%, compared to a benchmark index
(average of Scotia McLeod and Municipal Finance Authority short-, mid-and long-term) of 2.26%. Each classification of investment term met or exceeded the benchmark. 0.00% 1.00% 2.00%
3.00% Weighted Average Longterm Midterm Shortterm Benchmark 2005 Actual Provide high quality municipal services to our citizens and customers in a cost effective and efficient manner
The District’s Capital Works Program is approximately $15 million per year. Although the majority of projects are related to community infrastructure, there are other major projects
within technology, parks and general government. Strategic Direction Develop multi-year financial plans that not only address immediate needs but also address the longer-term financial
sustainability of our community. Use a formal, business planning framework as a means to structure decision-making and publicly report our performance. Identify methods to expand the
tax base and generate non-tax revenue. Continue to use a user-pay philosophy. Provide high quality municipal services to our citizens and customers in a cost effective and efficient
manner. $0 $1,000,000 $2,000,000 $3,000,000 Water Sewer Roads Drainage Completed Capital Projects Budget Actual The District maintains cash balances for several reasons. For example,
property tax revenue arrives generally all at once, to fund a year of expenditures. In addition, reserve balances are held for a variety of reasons, such as for long term capital projects.
The Finance Department manages a portfolio of investments averaging over $80 Million. A conservative management philosophy is based primarily on safety, liquidity and return on investment.
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 37 Ensure our infrastructure serves the community in a manner that maintains health, safety and quality of life The
District has an investment of over $500 million in assets and infrastructure, all aging at different rates, and these assets will eventually have to be replaced. In order to properly
fund rehabilitation and replacement, estimates show that we should be spending on average over $15 million every year. Our actual expenditures are about $5 million. If this gap is not
addressed, it will continue to accumulate, creating a liability for future taxpayers. In addition, we continue to add assets as the community grows and this is compounding the funding
issues around asset replacement. Most Canadian municipalities are facing the same issue; however, because we have relatively newer infrastructure, we have an opportunity to get ahead
of the curve. The District has a plan in place to address this issue, including: 1) A maintenance program that utilizes best practices in infrastructure management techniques to lengthen
the life of existing assets, and reduce the cost to maintain them; 2) Employ new materials and technology in constructing new infrastructure that will last longer and cost less to maintain;
and, 3) Beginning in 2008, the District’s financial plan allocates 1% of taxation annually to specifically address the infrastructure program and protect the community’s asset base
for current and future citizens. Extend the useful life of facilities by managing preventive maintenance and repair/replace lifecycle programs Complete comprehensive lifecycle study,
and 30-year financial plan (outcome measures to be developed after study) 2005 Studies Completed 2006 Planned Studies 2007 Planned Studies RCMP Building Court House Leisure Centre City
Hall Arts Centre Works Yard Building Fire Hall 1 Fire Hall 2 Fire Hall 3 $ M $5 M $10 M $15 M $20 M2007 2009 2011 2013 2015 Annual Unfunded Infrastructure Liability Additional Funding
-Cumulative 1% of Taxation Current Funding -Investment Renewal Spending Estimated Replacement Value Annual Spending Required (estimated) Highways $247,678,750 $8,070,408 Drainage $117,807,500
$2,798,900 Sewage $101,875,000 $2,419,375 Water $92,955,400 $1,859,108 $560,316,650 $15,147,791
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 38 Process permit applications in an efficient and effective manner Once a building permit applicant has submitted the
necessary plans and schedules to the District, a number of reviews are performed to ensure the proposed construction conforms to bylaws such as parking, signage, zoning; meets development
permit and setback requirements; complies with fire regulations; and that offsite servicing such as road access, curb and gutters, water and sewer connections and onsite service elevations
are sufficient. Number of working days to issue a building permit after receipt of necessary plans and schedules 10 5 7 15 15 15 7 10 30 30 05 10 15 20 25 30 35 Single Family Residential
Basement Finish Tenant Improvement New Commercial Building New Apartment Building Number of Days Provide staff and volunteers with training that will broaden their scope of job skills,
enhancing effectiveness in their respective roles Certifications in approved training programs provide staff and volunteers with skills that enhance their ability to provide high quality
municipal services in a cost effective and efficient manner. In 2005, a significant training program was undertaken to ensure existing staff achieved a standard level of operating safety
training. In 2006, the training program will return to the customary model with certifications provided primarily for new employees. Other Financial Management Accomplishments • Prior
to December 31, 2005, Council reached a unanimous consensus to adopt the 2006 -2010 Consolidated Financial Plan • The principles and process by which municipal owned property within
the business tower will be exempted from property taxation was completed through a collaborative discussion process with the BC Assessment Authority. This created significant tax savings
in 2005 and for years to come 0 50 100 150 2004 2005 Number of Certifications
Progress Report 2005 Annual Report 2005 – District of Maple Ridge 39 Internal Service Measures The following set of performance measures relates to how we provide corporate services
to our own internal clients (i.e. municipal staff), which ultimately assists them in providing services to the community. Provide prompt and effective assistance to technology users
in response to a call for help Client expectations were met or exceeded in 98.6% of the cases that were rated, representing over 1,200 calls for assistance. 18 cases did not meet expectations,
and 1,548 were not rated by the service recipient. The Computer Refresh Program, during which 300 desktop computers were replaced with new hardware and upgraded software, was completed
in 2005 according to plan. Problems arising from the program were minor in nature, and any service interruptions were minimal. A 2006 initiative was the establishment of a corporate
intranet (RidgeNet). This was largely implemented in 2005, and will continue to evolve to service internal corporate needs. Strategic Direction Strategic Leadership Process for strategic
planning; involvement by senior management; broad understanding of the strategic direction Community & Customer Focus Define our customers; formally assess their needs; service standards;
commitment to service; satisfaction measures Process Improvement Document key processes; resolve inefficiencies; continuous improvement of key processes; measure People Focus Thorough
recruiting, training, health & safety, employee involvement, issue resolution, employee satisfaction measures Partner/Supplier Focus Rigorous selection criteria; cooperative relationships;
feedback; assist in their improvement efforts; involvement with new services development Workplans & Improvement Plans Link from strategic direction to workplans; emphasis on identifying
improvement opportunities; broad understanding of workplans & improvement plans; measures of outcomes Meeting Client Expectations 0% 20% 40% 60% 80% 100% 2004 2005 Exceeded Met Missed
Slightly Missed Entirely Meeting Service Level Agreement Times 70% 75% 80% 85% 90% 95% 100% Emergency Urgent Important Standard New Work Target Actual
Summary of Services & Regional Relationships Annual Report 2005 – District of Maple Ridge 40 The Corporation of the District of Maple Ridge is the sixth oldest and eleventh largest (by
land size) of the 149 municipalities in British Columbia. It is responsible for the provision of a wide variety of local government services. These include: • Building Permits • Business
Licensing • Bylaw Establishment and Enforcement • Domestic Animal Control • Drainage • Emergency Preparedness • Heritage • Land Use Planning • Library Facilities • Parks, except for
Golden Ears Park, which is a Provincial Government responsibility, and Kanaka Creek Regional Park, which is a Greater Vancouver Regional District responsibility • Police and Fire Protection
• Public Transit • Recreation & Cultural Facilities and Programs • Sanitary Sewer Collection System • Transportation network (roads, bridges, street cleaning, sidewalks, street lighting,
etc. – except portions of the Lougheed Highway [#7] which fall under Provincial Government responsibility) • Waterworks Distribution System Typical local government services that are
not an assumed responsibility of the Corporation of the District of Maple Ridge include: • Debt Marketing (Municipal Finance Authority) • Employee Pension Plan (Provincial Plan) • Flood
Control (Provincial Government and Local Dyking Districts) • Garbage Collection (Private Operation) • Hospital Care Systems (Provincial Government) • Library Collection and Distribution
System (Fraser Valley Regional Library) • Real Property Assessments (Provincial Government) • Sanitary Landfill (Greater Vancouver Sewerage and Drainage District) • School System (Provincial
Government and Local School Board) • Sewage Treatment (Greater Vancouver Sewerage and Drainage District) • Social and Health Programs (Provincial Government) • Water Collection and
Purification (Greater Vancouver Water District) The Corporation of the District of Maple Ridge is represented on the following Regional Boards, which provide a variety of services for
Maple Ridge residents. • Fraser Valley Regional Library (FVRL) – A regionalized library collection and distribution system that provides all of the operational aspects of a library
system. The members must provide the local facilities. • Greater Vancouver Regional District (GVRD) – Provides air quality management, transportation planning, regional housing, regional
parks (their Kanaka Creek estuary and linear park is located within the Maple Ridge boundaries), labour relations for local government employees, and administration of the 9-1-1 emergency
telephone system. • Greater Vancouver Sewerage and Drainage District (GVS & DD) – Provides sewerage transfer and treatment on a regional basis, and the disposal of solid waste. • Greater
Vancouver Transportation Authority/TransLink (GVTA) – Responsible for the integration of transit and road networking with regard to transportation and land use. TransLink is headed
by local governments, allowing the decision-making to focus on local concerns. • Greater Vancouver Water District (GVWD) – Responsible for acquiring the water, maintaining the supply,
ensuring its quality, and delivering it to the member municipalities for distribution by local systems.
Summary of Services & Regional Relationships Annual Report 2005 – District of Maple Ridge 41 The Corporation of the District of Maple Ridge obtains services from the following inter-municipal
organizations: • B. C. Assessment Authority (BCAA) – The mandate of BC Assessment is to establish and maintain an independent, uniform, and efficient realproperty assessment system
throughout British Columbia in accordance with the Assessment Act. The Act requires that BC Assessment produce annual rolls with assessments at market value. • B. C. Society for the
Prevention of Cruelty to Animals (BCSPCA) – Contract to provide domestic animal pound and shelter and to operate a large animal pound as required. • B. C. Transit Authority – The Municipal
Systems Program is provided through a partnership between BC Transit, local government, and a transit management company. BC Transit is responsible for the provision of funding, vehicles,
professional planning, marketing services, contract administration, service audits, and financial accounting. The Municipality shares in the funding responsibilities, approves all service
plans and tariffs, accounts for revenue, and maintains all transit facilities (such as bus stops, exchanges, shelters, and benches). The Operating company is responsible for the employment
of drivers and mechanics, and the operation of the service approved by the municipality. • Ministry of Education – Provincial Government School System (Residential and Non-Residential)
– A Kindergarten to Grade 12 system that serves students in public schools and independent schools. Municipal Finance Authority (MFA) – A provincial organization that provides for marketing,
placement, and administration of all Municipal debt requirements (except the City of Vancouver). This Authority also operates an investment pool on behalf of municipalities. • Municipal
Insurance Association (MIA) – The Municipality is a Subscribed member of the Municipal Insurance Association of British Columbia (The “Exchange”) as provided by Section 3.02 of the
Insurance Act of the Province of British Columbia. The main purpose of the Exchange is to pool the risks of liability so as to lessen the impact upon any Subscriber. Under the Reciprocal
Insurance Exchange Agreement the Municipality is assessed a premium and specific deductible for its claims based on population. • Royal Canadian Mounted Police (R.C.M.P.) – Contract
with the Federal Government to provide police services (police officers); the Municipality provides the clerical support services and facilities. The Corporation of the District of
Maple Ridge issues the property tax notices and acts as a collection agent for all property taxes. The following organizations' levies are contained on the Municipal Property Tax Notice;
however, the Municipal Council does not have control or responsibility over their levy, expenditures or operation, except as a voting member: • Fraser Valley Regional Library • Greater
Vancouver Regional District • Greater Vancouver Regional Hospital District
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 42 I am pleased to submit our 2005 Annual Report. Included in this report are the Financial Statements
of the Corporation of the District of Maple Ridge for the fiscal year ended December 31, 2005, pursuant to Section 167 of the British Columbia Community Charter. BDO DUNWOODY LLP has
audited the Consolidated Financial Statements and provided an unqualified audit opinion. Financial reporting, auditing and accounting practices in the private and public sector have
been in news in recent years. Reports of inappropriate spending behaviour and the lack of due diligence in financial management has created the perception that the trust that stakeholders
depended has been lost. Our commitment is to providing the highest calibre of accounting and financial reporting possible. We strive to be ahead of the changes that are being thrust
upon us. The analysis that follows is to provide you with supporting information with regard to the 2005 Audited Financial Statements and enable you to more easily understand some of
the major factors that affected our financial position. The Municipality is responsible for both the accuracy of the data and the completeness and fairness of the presentation, including
all disclosures. This report provides users an overview of ongoing financial and operational performance. For the 15th consecutive year the District of Maple Ridge was awarded the Canadian
Award for Financial Reporting for its 2004 Annual Report. This award was established to encourage local governments throughout Canada to publish high quality financial reports. The
purpose of the Annual Report is to present to the users and readers a clear insight of the financial results for our fiscal year ended December 31, 2005. We strive to ensure that this
report presents fairly the financial position of our Municipality. The report is divided into three sections for your convenience: • Introductory Section – Provides the reader with
an overview of the political, economic and administrative context within which the Municipality operates. • Financial Section – Presents the consolidated financial statements, supporting
statements, notes and schedules and the independent external auditor’s report. These statements and schedules contain comparative results for the prior year and current year approved
budgets for the operating, capital and reserve sections. • Statistics Section – Presents a variety of statistical and financial information on a multi-year comparative basis. Financial
Statements in the public sector are indicators of financial position. They compare how financial resources were deployed with past financial performance and budget. The British Columbia
Community Charter requires Municipal Council to set corporate goals and to measure performance going forward. The timeline for this process is as follows: • January 2005 – develop and
set measures in relation to the objectives set in 2004; • June 2005 – Annual Report; restate the 2005 objectives and the measures to be used to gauge performance; a statement of the
2006 objectives and performance measures; • June 2006 – Annual Report provides the first comprehensive progress report for the year 2005; restate the 2006 objectives and prepare and
publish the objectives and associated measures for 2007. The Progress Report for 2005 is on page 18. 2005 in Review 2005 was definitely a year of significant accomplishments and of
changes as Maple Ridge citizens elected a new Mayor and Council. In addition: • Contracting out the property management of the Town Centre Business Tower • Finalization of a new regional
tourism plan • Undertaking the renovation of the Provincial Court House for municipal use • Acquiring $1.4M of parkland • Building new tennis courts at Maple Ridge Senior Secondary
School • Over 70 transportation & utility projects for $4.0M • Implementation of the first phase of the Fire Dept. Master Plan by hiring the first group of paid firefighters. In 2005
there were four full time firefighters from 6:00 a.m. to 6:00 p.m., 70% of the time
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 43 • Advancing the Safer Cities program in partnership with ICBC to reduce traffic accidents • Introducing
the campaign to reduce drug trafficking • Provision to hire three additional police officers • Developing the framework for an Economic Development strategy to attract investment and
to revitalize the downtown area • Development of the Maple Ridge Town Centre Concept Plan as a community commitment to smart managed growth • Recipient of a prestigious Environmental
Award for watercourse mapping initiative, stormwater management solutions and Community Ecosystem Restoration Initiative • Official Community Plan review Economic Climate The provincial
economy enjoyed a stalwart year for economic growth with no indication of a slowing in 2006. This is in lockstep with the Canadian economic growth as the demand for natural resources
continues unabated. A key indicator of the growth has been the significant increase in freight shipments through the Port of Vancouver, the expansion of the Port of Prince Rupert, record
low unemployment rates, a booming real estate market and increased retail sales. The demand for building materials, energy and other commodities has played to the provincial strength.
The improved revenue picture and agreements with the Federal Government for infrastructure cost sharing has spurred construction activity for transportation systems throughout the province.
The Winter Olympic Games for 2010 are adding economic activity throughout the province with the Vancouver regional area experiencing significant growth in all sectors. Significant capital
infrastructure spending and rapidly expanding housing construction is creating shortages of labour and capital goods and with it, increased prices. British Columbia retail sales enjoyed
a healthy 2005 with sales at $50B and are projected to continue a further increase of 5% -6% in 2006. The seven top job growth areas for the past 5 years have been: 1. Business Services
13% 2. Motor Vehicle/Parts Distribution 12% 3. Machinery Manufacturing 12% 4. Bldg. & Garden Supply 11% 5. Agriculture & Services 11% 6. Waste Mgmt. & Remediation 11% 7. Construction
11% Maple Ridge has been a very active participant in the economic activity with strong growth in real estate development and ancillary services. Low interest rates have created a very
buoyant real estate market and the rapid expansion of the housing construction industry has generated jobs. Approval of the Golden Ears Bridge construction will directly connect Maple
Ridge with major corridors and highways. This is expected to continue to add to the growth and development in the area and thereby, further enhance local prosperity. Maple Ridge has
become an area of choice for builders, developers, and buyers. There is a sufficient inventory of building sites and there is a demand for housing by families of all ages and types.
Buyers are attracted to the high standard of living and the rural community lifestyle. Maple Ridge Construction Value 84 127 113 104 109 0 20 40 60 80 100 120 140 2001 2002 2003 2004
2005 ($ Millions) In the latest Strategic Plan Community Survey, residents responded that, in general, they are satisfied with the quality of life in Maple Ridge. Economic Indicators
• Gross Domestic Product for the Province grew by 3.5% in 2005; this compares to 4.0% in 2004 and 2.9% in 2005 for the country as a whole. • British Columbia Consumer Price Index (CPI)
increase in 2005 was 1.9%; for the Greater Vancouver area CPI increased by 1.7%, the same as in 2004. The 2004 Canadian CPI increase was 2.3%. • Unemployment in the Greater Vancouver
area was 5.7 % in 2005 compared to 6.8% in 2004; for the province as a whole the unemployment rate was 5.9% in 2005 while in Canada the rate was also 6.8%. As of mid 2006 provincial
unemployment has declined to 4.7%. • Housing starts for the province were 34,667; this represents a 5.3% increase over 2004.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 44• Maple Ridge construction value was $108.5M; this compares to $103.6M in 2004 and $113.6M in 2003.
• Single family dwelling starts in Maple Ridge were 390 units compared to 410 units in 2004. • Multi-family dwelling units created in Maple Ridge were units 111 units in 2005 compared
with 100 units in 2004. • Assessment values in 2005 for Maple Ridge increased by $1.24B or 20.4% to $7.3B. For the 2006 taxation year the assessment values increased to $7.99B representing
an increase of $690M or 9.44%; this represents a real growth increase of 2.48% and a market increase of 6.96%. Ten Year Assessment Valuation 0123456789 1997 1998 1999 2000 2001 2002
2003 2004 2005 2006 ($ Billion) Risk Mitigation a) Property and Casualty Risk The Municipality’s operations are insured under an insurance program. The program is a combination of purchased
insurance, membership in an insurance reciprocal arrangement and risk retention through the use of self-funded insurance reserves. The Insurance Reserve Account funds claims in excess
of $1,000 up to the policy deductible. The escalating cost of insurance premiums has necessitated an increase in the deductible portion of the insurance policy and a pro-active approach
to risk management. b) Public Safety Public safety is a high priority. Council has endorsed a plan to provide for this on a number of fronts: i) The Financial Plans for 2005 – 2009
& 2006 -2010 provide for additional officers for the local detachment. ii) Council adopted the Fire Department Master Plan that sets out the current and future needs for the community
for fire personnel, new fire stations, equipment and training. Staff, with the support of Council, continues to act on this plan in all aspects. iii) The Municipality has an Emergency
Preparedness Plan in place and the Emergency Operation Centre (EOC) has been activated at different times to respond to occurrences. The Justice Institute of BC has provided training
to members in the key areas of Emergency Management Training. Each year there is an incident exercise that requires activation of the EOC and deployment of resources to test and improve
upon the current response training. iv) Municipal By-law enforcement is an integral part of public safety and awareness. The department uses a co-operative approach through an effective
partnership with the RCMP, SPCA, Ministry of Health, Community Outreach, Adopt-a-Block, and other agencies in dealing with homelessness, crime and drug problems. c) Disaster Recovery
The District of Maple Ridge has a disaster recovery plan in order to ensure key services continue in the event of a tragedy. It was identified in the Auditor’s Management Letter that
this plan needs review and a formalized process that is documented and adopted by management and Council. The District agrees with the commentary and made provision in the 2005 – 2009
Financial Plan for the IT Disaster Recovery Plan. It will be undertaken by the IT Department in 2006. d) Cash Management The District has a published Investment Policy and documented
internal control procedures for the management of cash and investments. While the internal control procedures are designed to ensure the handling of cash is managed in a secure methodology,
the cash management and investment policy strives to optimize the utilization of cash resources in an efficient and cost effective fashion. The Municipality seeks to achieve a high
level of return while preserving capital. Investments are limited to instruments in which the principal is unconditionally guaranteed. Investment performance is benchmarked against
specific, highly recognized indices and reported directly to the Audit and Finance Committee on a regular basis.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 45 e) Contingencies We accrue a potential loss if we believe the loss is probable and it can be reasonably
estimated. We base our decision on information we believe to be reliable at the time. We estimate the amount of the loss by consulting with outside legal counsel. If the final resolution
results in a judgment against us or requires us to pay a large settlement that could have a negative effect on our operational results, cash flow or financial position, we will charge
this against operations and record a liability. The District has contingent liabilities with regards to being a member of the Greater Vancouver regional water and sewer system, the
Municipal Finance Authority and Municipal Insurance Association. These have been recorded in a note to the financial statements in each of the past two years (see page 65 note 10).
The District has contractual obligations under cost sharing agreements with Greater Vancouver Water District and the Greater Vancouver Sewer & Drainage District for annual payments
for utility infrastructure (see page 66 note 10). In addition, in 1999 the District entered into an agreement with a private company for the provision of a new ice rink in the community.
Under the arrangement the District is obligated to purchase ice time for a period of five years with a five–year renewal option (see page 66 note 10). f) Other i) Taxation Property
taxation assessment appeals are part of the normal course of Municipal taxation and can be awarded over a number of prior years. The cost of successful appeals is accounted for as reductions
in taxation revenues. The current statements do not contain any provision for awards that may be granted for past years. ii )Property Rentals The Municipality has acquired properties
whose commercial rental is expected to be $1M per year. Should unexpected vacancies occur the realized rental revenue would be less. iii) Capital Projects A number of capital projects
in the budget have been there for a number of years without adjustment for price or inflation. It is therefore probable that there are insufficient funds set aside to complete some
of the projects. iv) Regional Partnerships The Municipality has previously joined with other municipalities to provide water, sewer and various transportation services on a regional
basis. The Municipality does not control the financial operation of the regional entities that provide these services. We are, however, proportionally responsible for their costs through
both the payment for the service and the annual levies we must remit to them. Changes in the financial needs of these entities can impact the total taxes levied on Maple Ridge taxpayers.
v) Counter Risks The Municipality has an inventory of land which, subject to market conditions, could be sold should it be necessary to meet future expenditures. The Municipality has
the potential to service a large amount of additional debt. We can, therefore, and subject to political considerations, borrow significant amounts to finance future expenditures. Financial
Review – Overview The Consolidated Financial Statements are a requirement of the British Columbia Community Charter Section 167. The Municipality prepares its financial statements in
accordance with Canadian generally accepted accounting principles. The Consolidated Financial Statements include the operations of the General, Water, Sewer, Capital and Reserve Funds,
and the Municipality’s wholly owned subsidiaries C.D.M.R. Developments Ltd. and Maple Ridge Municipal Holdings Ltd. They have been prepared using recommendations issued by the Public
Sector Accounting Board of the Canadian Institute of Chartered Accountants. The following discussion and analysis of the District of Maple Ridge financial performance provides an overview
of the District’s financial activities and position for the fiscal year ended December 31, 2005. It is supplementary information to the financial statements, therefore, this discussion
and analysis should be read in conjunction with the consolidated financial statements, accompanying notes, and supporting schedules. Financial statements in the public sector serve
as a central feature of local government financial reporting and assessing the management of public financial affairs and resources. They report a local government’s actual financial
activities in comparison to planned activities and the resulting financial condition of the local government.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 46 They are not intended to replace a variety of other financial reports used in planning, analysis
and decision making. Nor are they intended to be the sole measure of government performance in the period; but rather, present financial information that is useful in evaluating the
local government’s financial condition at the end of the accounting period and its financial performance during the accounting period. The Business and Financial Planning Process The
Municipality aligns values, policies, practices, and strategies through the document called Business Planning Guidelines; for the period 2005 – 2009 it was the 9th edition. The business
planning process is a structured method of assisting Council with the difficult task of resource allocation. The business plans communicate each department’s alignment with the corporate
strategic plan and identify: • Goals and objectives to be achieved by the department and the organization • Essential core business and service levels • How resources will be distributed
(financial and human) • Performance Measures • Capital program with the associated operating costs • Potential new revenue sources • Incremental spending programs Quarterly performance
reports are presented at open Council Meetings. Progress in relation to the strategic direction is evaluated every six months. Business Plans and budget review sessions are all open
to the public. There are scheduled opportunities for the public to question Council on decisions or to make submission on all programs. Strategic Plan Business Decisions The Five Year
Consolidated Financial Plan incorporated a 4% tax increase for 2005, 3.75% for 2006, 3.50% for 2007 and 3.00% for 2008 & 2009. Utility rates were increased by 6% to offset the increases
from the utility providers. In addition, a special Fire Improvement levy of $600,000 was introduced to implement the Fire Department Master Plan. This levy will increment by $600,000
per year plus growth for each year of the financial plan. As part of the Business Planning Process, Council made key decisions in terms of service levels and revenue sources: • Utility
& user fee structure adjustments to respond to the rising costs for purchased water and payment for treating sewage. All other service costs are increased to reflect inflation. • Service
levels to remain the same overall except in areas identified by Council in response to growth. These include protective services, customer service economic planning & downtown revitalization.
• Public input sought on the Corporate Strategic Plan and service levels. • Performance measures/indicators required from each service area. • Quarterly Reports to Council to measure
our performance. • Quarterly financial performance to be reviewed by the Audit and Finance Committee. • Capital expenditure requests to include operating budgets and replacement strategy.
The amount available for capital expenditures from general taxation is frozen at historical levels for the immediate future. • Economic development tasked with the development and implementation
of an Economic Development Strategy. • Review and revision of the Official Community Plan that will incorporate the various Master Plans. • Implementation of the Fire Department Master
Plan. • Determination and conclusion of the direction of the Town Centre Development properties. Through a deliberate review of the capital expenditure and development program, Council
is aware of the challenge represented by infrastructure sustainability and the building of new facilities to meet the demand from growth. As a community of the Greater Vancouver region,
Council is also very aware of regional transportation matters and the challenges faced by the Greater Vancouver Transportation Authority in providing the necessary financing for major
transportation initiatives. The Municipality is a leader in using a Business Planning model to provide the framework for decision-making by identifying areas for performance review,
restructuring, change, dissolution and alternate service delivery. This is the basis from which the Consolidated Five Year Financial Plan is developed. The Five Year Forecast The British
Columbia Community Charter requires the District to adopt a Five Year Consolidated Financial Plan. Although we have always carefully planned our capital program over a 10 to 20-year
horizon, we limit our other forecasts to the five year period. This projection or fore-
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 47 cast is our best estimate of economic factors that influence our budget decisions. A multi-year approach
provides Council and the community the opportunity to consider future financial impacts as a result of current decisions. This process is even more critical when the economic factors
discussed previously are considered in today’s climate of volatility and adjustment. Growth of Maple Ridge is a certainty and this is reflected in the financial plan. Although there
are more taxpayers to absorb costs, there is an increased demand for services that must be balanced with the new revenue streams and future financial sustainability. All areas that
are related to growth such as infrastructure (transportation, facilities, and parks), social services, protective services, arts & culture and environmental protection become cost drivers.
Replacement of these assets is also part of the decision making process, but for the moment, only a few areas have a plan in place. The following assumptions are reflected in the 2005
-2009 Five Year Consolidated Financial Plan: • continuing real growth that averages 2.75% per year • tax increases structured over the period • increases in utility service costs as
a result of capital investment and safety improvements at the regional levels • operating inflationary pressure • continued low interest rate environment • succession planning • non-facility
related growth such as open space, roads, bike paths etc. continue to place pressure on operating programs • increases to protective services to cope with a rapidly growing community
• limited financial resources as costs from the Town Centre Development are absorbed • use of Local Improvement recovery schemes to provide upgrades to parts of the community • partnership
with the Insurance Corporation of BC Ltd. to make accident prone parts of the roadways safer and reduce hazards • gravel sales to generate much needed revenues • amend and execute an
Economic Development Strategy • sales of lands no longer required The financial plan has made increases for improving resources in Protective Services. With the population projected
to grow significantly over the next five years it will be necessary to consider the following: • infrastructure, facility and building maintenance and replacement • protective services
resources and improvements • technology upgrading • succession planning • demographics • environmental protection • transportation improvements • current partnerships that provide services
The External Audit Included in the Financial Statements is a report prepared by the external auditor BDO Dunwoody LLP. The role of the external auditor is to present an independent
opinion on the fair presentation of the District’s financial position and operating results as contained in the Financial Report, and confirming that the financial statements are free
from any material misstatements. The auditor is responsible for advising management and the Audit and Finance Committee of any control or operational matters that may have been identified
during the audit procedure. The Audit and Finance Committee is a special committee selected by Council to manage the financial and business affairs of the Municipality. The Committee
operates under adopted Terms of Reference. In accordance with the Terms of Reference, Council appoints three Councillors; the Mayor is a member ex-officio. Meetings are open to the
public except for those items deemed to be “in camera” and Council must, by resolution, receive the minutes from the committee meetings. The Committee is responsible for appointing/dismissing
the external auditor, reviewing the terms of engagement, fees and scope of the audit and any non-audit services contracted, and evaluating the performance of the auditor. The Committee
also reviews any reports, the Management Letter and reports and financial statements of the wholly owned companies. The Committee has the authority to request from management or the
Director of Finance specific reports or analysis. It is authorized to request the presence of other staff to report or answer questions on financial matters. The Financial Statements:
The information in this Annual Report is the responsibility of management. BDO Dunwoody LLP, the Municipality’s independent auditors have audited the accompanying financial statements
and their report accompanies the financial statements.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 48 Council carries out its responsibility for the Consolidated Financial Statements primarily through
its Audit and Finance Committee. The Consolidated Financial Statements are reviewed and approved by the Audit and Finance Committee. Throughout the year this committee receives monthly
operating statements and reviews quarterly consolidated operating reports beginning after the 2nd quarter. In addition, the committee meets periodically with the external auditor and
management to discuss the auditor’s Management Letter, scope and timing of the annual audit and to determine whether specific findings or other related matters need further investigation
or audit. Financial Statement Composition Consolidated Statements Statement A B & C Taxpayers Vendors Employees Outside Groups General Revenue Utilities Revenue Subsidiary Companies
Statement 1 General Capital Utilities Capital Subsidiary Companies Statement 2 Reserve Funds Reserve Accounts Statement 3 Transactions Transactions Transactions Transactions Revenue
and Capital Funds have transactions with outside groups and with each other and with Reserve Funds. Only transactions with outsiders are reported in Consolidated Financial Statements.
The Consolidated Statement of Financial Position (Statement A) provides information on the financial position of the municipality including Financial Assets, Liabilities, and Net Debt.
The Consolidated Statement of Financial Activities (Statement B) reports the extent to which expenditures are offset by revenues and the change in Fund Balances. The Consolidated Statement
of Changes in Financial Position (Statement C) reports the net change in cash resources and how the municipality financed its activities throughout the year. 2005 Consolidated Financial
Statements From a financial perspective, the results for 2005 are positive. The year ended with Net Debt significantly less that was projected in the financial plan. Revenues exceeded
expenditures by $3.3M compared with a projected deficiency of $13.4M. The Municipality’s Reserve Balances increased by $1.8M to $39.4M. It is the May 2005 Financial Plan Amending Bylaw
that must be used in the financial statements. By statute and per the CICA PSAB Handbook, the financial results must be compared to the budget that Council adopted and raised revenues
from property taxation on that date. The following is an analysis of the 2005 financial statements and selected supplemental financial information. The dollars quoted are approximate
and are intended to account only for the major part of line items or variances being discussed. Some key highlights are: • Net Debt fell to $1.0 M representing an improvement in financial
position of $16.7M compared to a planned decline of $13.4M. • Municipal debt decreased by $2.0M to $49.8M. • Unused annual debt servicing capacity based on our current financial condition
is $8.5M. 1. Statement A Consolidated Financial Position – Page 58 This statement reports the financial assets and liabilities of the Municipality. The difference between the financial
assets and total liabilities is the Net Financial Assets if positive and Net Debt if negative. This figure provides the Municipality with an indicator of financial flexibility and of
future revenue requirements to finance activities and meet financial commitments. Financial Assets: • The Municipality has a Net Debt position of $1.0M as at December 31 2005. It is
discussed in more detail the Statement of Financial Activities B (see below). • Cash and investments have increased by $6.0M. Other financial assets did not show much change over prior
years. Liabilities: • The liability for service severance and accumulated sick benefits increased by $416,000 to $3.6M. The amount estimated will be subject to an actuarial examination
in 2006. • The Mortgage liability of $16.7M represents the amount recorded in the ledger of Maple Ridge Mu-
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 49 nicipal Holdings Ltd. (MRMH Ltd). It is related to the acquisition of the commercial portion of the
Town Centre Development properties. It will be replaced with fixed long term debenture debt when it matures in 2006; this arrangement is in place. • Municipal debt decreased by $2.0M
to $49.8M. As discussed in “Reserves” below there were a number of capital projects intended for completion by December 31, 2005; these projects would have been funded by reserves.
The completion of these projects by December 31 would have decreased cash and therefore Net Debt would have also been increased by $20.5M. . 2. Statement B Statement of Financial Activities
– Page 59 This statement reports the extent to which revenues raised in 2005 were sufficient to meet expenditures in 2005. It shows whether the Municipality has met its expenditures
with revenues, by incurring liabilities or by drawing on existing financial assets. The consolidated financial activities for 2005 reflect a positive variance of $16.7M compared to
budget. The main contributor to this variance is the level of capital expenditures was much less than forecast when the Consolidated Financial Plan was adopted. Capital expenditures
were $38.3M as compared to a budget of $61.2M. (See Schedule 8 for divisional comparisons). i) Consolidated Revenue (Statement B) -compared to previous year 2004 – Page 59 • General
taxation revenue increased by $2.5M by a combination of higher tax rates and growth of the assessment roll. • User fees and other revenue increased by $2.5M as per the following: -Resale
of Panorama Units (ECRA) and Illegal Grow Operation fines $0.5M -Utility User Fees 1.0M -Comm. Bus. Tower Rentals (full year) 1.0M • Development revenues and Senior Government transfers
are significantly different from 2004; however, since theses revenues are directly linked to capital expenditures funded by these sources of revenue; there is little if any impact to
the bottom line. • Investment income was up $500,000 due to a larger portfolio. • Property sales were down $6.0M partly because of a large transaction in 2004 relating to the sale of
industrial property. ii) Consolidated Revenue (Statement B) -compared to budget 2005 – Page 59 As in previous years there were large variances between budget and actual and, as in previous
years, a large part of this difference was related to the capital program. Development fees (earned DCC's) and Capital grants were budgeted based on the expected completion of capital
projects. As the capital expenditures did not occur there was no corresponding funding available. This condition alone accounted for a variance of about $10.5M. iii) Consolidated Expenditures
(Statement B) -compared to previous year 2004 – Page 59 Consolidated expenditures are comprised of both operating and capital expenditures. It is useful to discuss each separately as
Council considers the budget and funding source separately. Statement 1 reports on the operating results and Statement 2 reports on the capital expenditures. 3. Statement C Statement
of Change in Cash and Temporary Investments – Page 60 This statement represents financial resources (cash and investments of less than one year) that are available in the short term
to satisfy debt obligations and expenditures. The change in cash and short-term investments is linked to, but is not identical with, the excess of revenue over expenditures. An example
is when cash is received for a refundable deposit; in this case cash is increased but revenue is not. In 2005 the cash position increased by $8.1M. The major contributor to cash was:
• Excess of Revenue over Expenditures $3.3M • Restrictive & Deferred Revenues 4.1M 4. i) Statement 1 -Operating Expenditures -compared with previous year 2004 – Page 68 a) Protective
Services increased $1.5M due to a combination of increased staffing and contract costs to the RCMP and increase in full time firefighters. b) General Government decreased by about $6.0M.
As discussed in the Financial Statement Overview and detailed on Schedule 10, $7.8M of this is due to the premium paid for the commercial portion of the tower purchase.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 50 c) Other significant variances offsetting this reduction include increases to: 1. insurance cost
increase of $0.5M 2. commercial property costs of $0.5M 3. other totaling of $0.5M ii) Statement 1 -Operating Expenditures -compared with budget 2005 – Page 68 Operating expenditures
are below budget by $2.0M despite the increase of $1.0M in the cost of insurance. These include: a) Overestimate of interest cost $0.5M b) General Gov. services not acquired $1.0M c)
RCMP Contract and Firefighter wages $0.5M d) Utility services not purchased $0.5M e) Planning salaries and studies $0.5M 5. i) Statement 2 -Capital Expenditures -compared with previous
year 2004 – Page 69 Excluding developer contributed subdivisions, capital construction is down in all areas compared as compared to 2004. Most notable are: a) Protective Services decreased
by $1.0M – land acquisition of Fire Hall No.4 in 2004 b) Transportation decreased by $5.0M – 232nd Street bridge replacement and 227th Street upgrade completed in 2004 c) Recreation
decreased by $.9M – Cottonwood Park land acquisition in 2004 d) General Government decreased by $11.5M – commercial tower & Court House acquired in 2004 ii) Statement 2 -Capital Expenditures
-compared with budget 2005 – Page 69 In general, 2005 actual capital expenditures fall far short of budget by $22.8M; this is largely due to market conditions for goods and services,
shortage of internal resources and a shift in priorities. 6. 2005 Other Fund Balances: a) Operating Fund (Statement 1) – Page 68 The Operating fund balances of $11.1M (as shown on Statement
1) are detailed in the notes to the financial statements under “significant accounting policies.” These funds represent financial assets available to the municipality which have not
been earmarked by Council for specific future use. In the utility funds, however, there are certain amounts allocated for specific debt payments. b) Capital Fund. (Statement 2) – Page
69 This fund is in a deficiency position of $1.6M because funding for a sewer project and equipment replacement are not identified. In the interim, carrying costs are allocated to the
Sewer Revenue Fund & General Revenue Fund. This amount represents an encumbrance of either the operating or the reserve fund balances depending on which source is designated to absorb
the cost. There is no effect on the consolidated expenditures or on consolidated net debt. The funding has been identified in the 2006 budget. b) Reserves (Statement 3) – Page 70 Reserve
Funds are permitted by statute and are usually restricted for capital purposes. A Reserve Fund is established through Council bylaw and segregates assets for the fund. Reserve Accounts
are distinguished in the way they are created. Reserve Accounts are appropriations of surplus established by management and generally associated with the operating program. Interest
is earned by the Reserve Funds while interest is allocated to Reserve Accounts where deemed appropriate by policy. The Municipality has set aside and managed by corporate policy Reserve
Accounts and Reserve Funds for over 30 years. It is these reserves that have enabled the Municipality to maintain a positive net financial position even though having incurred a liability.
There is $39.4M in various reserves at year-end; however, much of that amount is related to capital projects as discussed previously, and which were not completed before December 31,
2005. Many of these projects were either incomplete or not started by December 31, 2005. If these projects had been completed as per the budget the reserve balances would have been
reduced by approximately $12.5M and Net Debt increased by $20.5M. Assessment of Trends As shown on the chart below, Net Financial Assets have declined from $25.6M in 1999 to Net Debt
of $1.0M in 2005. These projections are based, however, on a projection that all capital expenditures previously deferred will be completed. However, based on past experience this does
not occur but it is necessary to be mindful of the implication of the financial plan on the financial position.
Message from the Director of Finance Annual Report 2005 – District of Maple Ridge 51 Financial Position -20 -15 -10 -505 10 15 20 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Actual
Projected ($ Millions) Outlook Although the Municipality is in a Net Debt (negative) financial position, the financial plan has been developed to meet the requirements of future debt
servicing and providing for services needed for a rapidly growing community. The debt financing used to acquire the Town Centre is secured for a very long term at very reasonable rates.
This provides the Municipality with certainty in this area. The financial condition remains sound by a number of measures such as growth in the assessment roll, the physical condition
of the infrastructure that will not require replacement for some time, reserves that provide for financial flexibility, large land holdings that have a much greater market value than
the nominal book value and significant unused annual debt servicing capacity as recorded under the provincial government formula. However, there are a number of challenges that we will
need to address to maintain this flexibility. These include: • Increase in operating costs that occur from growth in population & new subdivisions • A residential assessment base that
is rapidly outpacing the higher tax paying commercial and industrial assessment growth • Capital expenditures from general taxation that have not kept pace with growth and continue
to decline as a ratio to general purpose taxation • Increased costs from the GVRD for water and sewer; this will require significant rate increases • Attracting investment in commercial
& business property to shift the tax burden • Providing for the future replacement of infrastructure • Regional impacts on the local tax bill such as GVTA • Succession plans for professional
and skilled labour staff • Adapting to the new financial reporting and governance models Conclusion The District of Maple Ridge continues to respond in a positive way to these challenges.
The introduction of a number of progressive financial policies to secure the long term financial position will insure residents retain the high quality of services and opportunities
into the future. Some of the major initiatives to be undertaken in 2006 are: • Complete the Downtown Revitalization Strategy • Finalization of the Official Community Plan • Acting upon
the goal to becoming the “Top Performing Municipality” i.e. TPM • Renovation of Fire Hall #1 and a construction start of Fire Hall #4 • Hiring an additional eight firefighters • Add
two new RCMP officers • Internal Control review • Parkland acquisition for a growing population • Undertake economic development initiatives to attract commercial & industrial development
• Fund succession planning to assist with expected departures due to retirement Finally, I take this opportunity to give my thanks on behalf of the Finance Department to members of
Council, to the Management Team and to all civic employees for their support in achieving the 2005 results. I want to also acknowledge the assistance, guidance and work of the Communications
Department staff for their help in publishing this report. The reason for our success is the strong commitment to excellence by our employees in all that they do. Jacob G. Sorba, CGA.
Director of Finance
Introduction to Financial Statements Annual Report 2005 – District of Maple Ridge 52 The Accompanying Consolidated Financial Statements and all other financial information included within
this financial report are the responsibility of the management of the District of Maple Ridge. The District’s Financial Statements contained in this report have been prepared in accordance
with the accounting principles and disclosure requirements of the Canadian Institute of Chartered Accountants guidelines contained in the Public Sector Accounting and Auditing Standards
Manual. The Director of Finance is responsible for submitting annually to the Audit Committee and Council audited financial statements. These financial statements include the consolidated
results of the District of Maple Ridge for the fiscal year ending December 31, 2005. The preparation of the annual financial statements is the responsibility of the Finance Department;
this includes the preparation of working papers and providing support and related financial information to external auditors during the year-end audit. The Consolidated Financial Statements
of the District of Maple Ridge provide important information about the overall financial condition of the District. The purpose of the consolidated financial statements is to present
the effects of transactions of the District taking into consideration the accounting for all District Funds and CDMR Developments Ltd. The audited 2005 Consolidated Financial Statements
for the District include: District Financial Statements: • Management’s Responsibility for Financial Reporting • Auditors' Report • Significant Accounting Policies • Consolidated Statement
of Financial Position • Consolidated Statement of Financial Activities • Consolidated Statement of Change in Cash and Temporary Investments • Notes to the Consolidated Financial Statements
• Statement of Changes in Operating Fund Balances • Statement of Changes in Capital Fund Balances • Statement of Changes in Reserve Balances • Schedule of Property and Equipment • Debenture
Debt • Tax Levies • User Fees and Other Charges • Schedule of Development Revenue • Senior Government Transfers • Continuity Schedule of Restricted Revenues • Consolidated Expenditure
Summary • Transportation Services • General and Administrative Expenses • Schedule of Protective Services • Schedule of Sewer and Water Utilities • Schedule of Recreation & Cultural
Revenue and Expenditures • Continuity Schedule of Reserves C.D.M.R. Developments Ltd. • Auditors’ Report • Balance Sheet • Statement of Revenue, Expenses and Retained Earnings • Statement
of Cash Flows • Notes to the Financial Statements
Management’s Responsibility For Financial Reporting Annual Report 2005 – District of Maple Ridge 53 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 financial
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. Jacob G. Sorba, C.G.A. Jim Rule Director of Finance Chief
Administrative Officer
Annual Report 2005 – District of Maple Ridge 54
Significant Accounting Policies For the year ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 55 (a) Reporting Entity and Basis of Consolidation 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, 2005 the fund balances were as follows: 2005 2004 General Revenue Fund $ 4,203,057 $ 2,427,032 Sewer Revenue Fund 4,021,712 5,514,958 Water
Revenue Fund 2,846,785 2,976,257 11,071,554 10,918,247 Capital Funds -As at December 31, 2005 the fund balances (deficiencies) were as follows: General Capital Fund (561,934) 36,073
Sewer Capital Fund (1,065,268) (1,069,134) Water Capital Fund (10,961) — (1,638,163) (1,033,061) Reserves -As at December 31, 2005 this balance was comprised of the balances shown in
Schedule 14. Reserve Funds 39,385,306 37,618,959 Total Fund Balances 48,818,697 47,504,145 Long Term Liabilities -These liabilities are incurred to fund capital expenditures Debenture
Debt -comprised of the debts shown on Schedule 2 33,051,518 (34,205,750) Mortgage Liability 16,726,326 (17,554,318) Long Term Liabilities (49,777,844) (51,760,068) Net Debt $( 959,147)
$( 4,255,923) (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.
Significant Accounting Policies For the year ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 56 (c) 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. 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. 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 agreement are recorded as User fees and other revenue for the portion that pertains to a carrying charge. Proceeds from disposal of Property and equipment
Proceeds from the sale of tangible Property and equipment are recognized as revenue at the time of sale. (d) 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 1. Depreciation is not recorded. (e) 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 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.
Significant Accounting Policies For the year ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 57 (f) 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 severance liability and compensated absences and sick pay benefits, and the collectibility of
accounts receivable. 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. (g) Budget Figures The budget figures used are based on the five year financial plan adopted May 10, 2005. Contributed subdivision infrastructure for 2005
has been added to the adopted financial plan amounts in order to better demonstrate comparability with the actual results. (h) Financial Instruments The Municipality's financial instruments
consist of cash and temporary investments, portfolio investments, accounts receivable, recoverable local improvements, 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.
2005 2004 Financial Assets Cash and temporary investments (note 1) 32,540,017 $ 24,348,525 $ Portfolio investments (note 1) 49,985,738 52,080,480 Accounts receivable (note 2) 10,279,008
10,185,341 Recoverable local improvements (note 3) 1,382,647 1,682,601 Other assets (note 7) 1,000,530 677,454 95,187,940 88,974,401 Liabilities Accounts payable and accrued liabilities
(note 5) 8,425,253 8,239,428 Deferred revenues 5,004,596 4,110,367 Restricted revenue (schedule 7) 27,252,397 24,011,719 Refundable performance deposits and other 2,099,223 1,937,140
Post employment and compensated absence benefits (note 8) 3,587,774 3,171,602 Mortgage liability (note 9) 16,726,326 17,554,318 Debenture debt (note 6, schedule 2) 33,051,518 34,205,750
96,147,087 93,230,324 Net Debt (959,147) $ (4,255,923) $ ________________________ Jacob G. Sorba, CGA Gordon W. Robson Director of Finance Mayor, District of Maple Ridge a) The notes
to the Consolidated Financial Statements on pages 9-15 are an integral part of this statement b) Contingencies and Commitments (Note 10) Consolidated Statement of Financial Position
As at December 31, 2005 Statement A The Corporation of the District of Maple Ridge 58 Annual Report 2005 – District of Maple Ridge
Actual Budget Actual 2005 2005 2004 Revenue Taxes (schedule 3) Real property, special assessments, grants in lieu 70,884,844 $ Less: Collections for other governments 31,938,492 Taxes
for municipal purposes 38,946,352 39,019,529 36,240,565 User fees and other revenue (schedule 4) 22,337,116 22,087,158 19,975,613 Development revenue (schedule 5) 4,667,930 13,360,827
7,713,969 Senior government transfers (schedule 6) 2,291,237 3,451,822 3,654,660 Interest and investment income Interest income 812,521 Investment income 2,131,068 Less: Deferred amount
(672,074) 2,271,515 2,271,515 1,724,992 1,817,278 Proceeds from disposal of property and equipment 363,093 -6,495,648 Gain on debt refinancing 362,151 -441,794 Contributed subdivision
infrastructure 26,284,692 26,284,692 9,533,012 97,524,086 105,929,020 85,872,539 Expenditures (schedule 8) Protective services 16,387,421 22,339,652 15,808,767 Transportation services
10,023,304 15,651,823 14,529,782 Recreation and cultural 15,419,618 21,351,887 16,090,791 Water utility 6,962,383 8,783,778 6,647,614 Sewer utility 6,258,777 8,720,477 6,331,421 General
government (note 13) 10,597,951 12,971,385 28,320,217 Planning, public health and other 2,293,164 3,266,387 2,081,078 Subdivision infrastructure 26,284,692 26,284,692 9,533,012 94,227,310
119,370,081 99,342,682 Excess (Deficiency) of Revenue over Expenditures 3,296,776 (13,441,061) (13,470,143) Principal Repaid (1,982,224) (1,673,772) (32,315,933) Debt Issued --49,830,866
Increase in Fund Balances 1,314,552 (15,114,833) 4,044,790 Fund Balances Beginning of the Year 47,504,145 47,504,145 43,459,355 Fund Balances End of the Year 48,818,697 $ 32,389,312
$ 47,504,145 $ a) The notes to the Consolidated Financial Statements on pages 9-15 are an integral part of this statement b) Contingencies and Commitments (Note 10) Statement B Consolidated
Statement of Financial Activities For the Year Ended December 31, 2005 The Corporation of the District of Maple Ridge Annual Report 2005 – District of Maple Ridge 59
Actual Actual 2005 2004 Cash and Temporary Investments Provided by (Used For): Operations: Excess (Deficiency) of Revenue over Expenditures 3,296,776 $ (13,470,143) $ Decrease (Increase)
in Non-Cash Financial Assets Accounts receivable (93,667) (758,924) Recoverable local improvements 299,954 450,206 Other assets (323,076) 244,389 (116,789) (64,329) Increase (Decrease)
in Short Term Liabilities Accounts payable 185,825 2,262,672 Deferred revenues 894,229 342,029 Restricted revenues 3,240,678 (138,827) Severance and compensated absence benefits 416,172
46,065 Refundable performance deposits and other 162,083 339,909 4,898,987 2,851,848 Financing: Principal repaid (1,982,224) (32,315,934) Long term debt issued -49,830,867 (1,982,224)
17,514,933 Investing: Decrease (increase ) in portfolio investments 2,094,742 (3,085,343) Increase in Cash and Temporary Investments 8,191,492 3,746,966 Cash and Temporary Investments
– Beginning of Year 24,348,525 20,601,559 Cash and Temporary Investments – End of Year 32,540,017 $ 24,348,525 $ a) The notes to the Consolidated Financial Statements on pages 9-15
are an integral part of this statement b) Contingencies and Commitments (Note 10) Consolidated Statement of Change in Cash and Temporary Investments For the Year Ended December 31,
2005 Statement C The Corporation of the District of Maple Ridge 60 Annual Report 2005 – District of Maple Ridge
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 61 1. Cash and Investments: Cash and Temporary Investments:
Cash and temporary investments as at December 31, 2005 were comprised as follows: 2005 2004 Cash $ 8,205,507 $ 5,605,906 Temporary Investments 24,334,510 18,742,619 $32,540,017 $24,348,525
Temporary Investments are bank term deposits and T-Bills with effective interest rates of 2.85% -3.85%. Additionally, the Municipality holds temporary investments of $855,869 and agreements
receivable of $406,403 for trusts which are not reported elsewhere in the financial statements. They are comprised as follows: Balance Interest Balance Dec. 31, 2004 Earned Receipts
Disbursements Dec. 31, 2005 Latecomer Fees $ — $ — $ 122,053 $ 122,053 $ — Cemetery Perpetual Care 511,814 15,376 36,680 15,376 548,494 Greater Vancouver Regional District 745,892 —
974,363 1,006,477 713,778 $1,257,706 $ 15,376 $1,133,096 $ 1,143,906 $1,262,272 Portfolio Investments Portfolio investments with effective interest rates of 1.7% -6.0% include Provincial
Government Bonds, Canadian Government Bonds, and Bank Notes. 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 the security 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 at December 31, 2005 was $49,985,738 ($52,080,480 for 2004)
and the market value at December 31, 2005 was $48,780,688 ($51,906,580 for 2004). 2. Accounts Receivable: 2005 2004 Property Taxes $ 3,384,389 $ 2,954,539 Other Governments 610,224
2,194,468 General and Accrued Interest 1,781,517 1,366,668 Development Cost Charges 4,512,230 3,732,343 10,288,360 10,248,018 Less Allowance for Doubtful Accounts (9,352) (62,677) $10,279,008
$ 10,185,341
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 62 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, 2005 the recoverable balance was comprised as follows: 2005 2004 Recoverable from property owners Transportation and drainage projects $ 181,976 $ 341,674 Local improvement
fund projects 793,319 580,760 Sewerage projects 16,353 81,714 991,648 1,004,148 Recoverable from Province Sewerage projects 354,033 594,944 Water system projects 36,966 83,509 390,999
678,453 $1,382,647 $1,682,601 4. 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. Employer contributions to the Plan for
2005 were $1,019,441 ($850,318 for 2004) they are included in consolidated operating expenditures. Employee contributions for 2005 were $941,983 ($790,887 for 2004). 5. Accounts Payable
and Accrued Liabilities: 2005 2004 Accounts Payable: General $2,575,051 $3,110,090 Other Governments 4,443,046 3,788,269 Salaries and Wages 863,700 786,482 7,881,797 7,684,841 Accrued
Liabilities: Vacation Pay 399,234 432,070 Vested Sick Pay Benefits 144,222 122,517 543,456 554,587 $8,425,253 $8,239,428
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 63 6. Debenture Debt: Debt principal is reported net
of Sinking Fund balances and interest expense is reported net of Sinking Fund earnings. The Municipality carries no debt for others. The Debenture debt issued and outstanding as at
December 31, 2005 was $33,051,518 ($34,205,750 for 2004). The following long-term debt amounts are payable over the next five years on a pro-forma basis after giving effect to the refinancing
of the Mortgage liability (see note 9) in 2006 at the rate of 4.99% 2006 2007 2008 2009 2010 $1,833,265 $1,820,125 $1,801,332 $1,727,112 $1,760,029 As at December 31, 2005 the Municipality
has approved but un-issued long-term debt in the amount of $17,000,000 under Loan Authorization Bylaw 6246 related to the acquisition of the downtown properties. 7. 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 $1,000,530 ($677,454 for
2004).
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 64 8. Severance and Compensated absence benefits Severance
benefits The Municipality provides severance benefits by paying cash settlements to qualifying employees who cease their employment with the Municipality after a specified period of
time Full time employees hired before February 11,1999 qualify for five days pay per year provided that they either: (a) work a minimum of twenty years with the Municipality or, (b)
retire as defined under the Public Sector Pension Plan Act Full time employees hired after February 11, 1999 qualify for twenty days pay provided they work a minimum of ten years with
the Municipality and retire as defined by the Public Sector Pension Plan Act. The severance liability requires no contributions from the employees. The Municipality accrues the expected
severance liability for employees during their expected service period of twenty years. Compensated absence benefits The municipality permits employees to accumulate up to 18 days per
year of service for future illnesses (up to a maximum of 250 days). These benefits do not vest and they cannot be converted to any other type of benefit. Management estimates the total
cost of this benefit by estimating the amount employees will draw from their accumulated bank during their working careers. The estimated total cost is prorated annually over the employees
estimated working careers. The liability for compensated absences is the balance to be prorated over the employees expected remaining working years with the municipality. Management
estimates that salary rate increases will approximately equal the Municipality’s cost of borrowing rates over the long term. The discount rate used to determine the accrued severance
liability is the Municipality’s cost of borrowing. No independent actuarial valuation has been performed to date. The benefit liability at December 31, 2005 was $3,587,774 ($3,171,602
for 2004). The total expenditure is included in the consolidated operating expenditures. It is not separately funded. 2005 2004 Benefit liability, beginning of the year $3,171,602 $3,125,537
Add: Current period benefit expenditure 396,697 105,828 Interest on accrued benefit liability 185,706 175,683 Total liability related expenditure 582,403 281,511 Less: Current year
benefit payments (166,231) (235,446) Benefit liability-end of the Year $3,587,774 $3,171,602
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 65 9. 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 will mature in November of 2006 and arrangements
have been made to refinance the remaining principal amount ($15,942,045) at a rate of 4.99% with the M.F.A at that time. 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 has been accounted for as a discount in proceeds
received. The discount is being amortized over the remaining term of the mortgage. Future payments are included in the pro-forma schedule in note 6. The Mortgage Liability December
31, 2005 was $16,726,326 ($17,554,318 for 2004) is comprised as follows: Interest Principal expense and payments and Balance amortization amortization Balance Dec 31. 2004 in 2005 in
2005 Dec 31, 2005 Mortgage Payable $16,636,127 $1,062,045 $352,021 $16,284,106 Discount 918,191 (475,971) 475,971 442,220 Mortgage Liability $17,554,318 $ 586,074 $827,992 $16,726,326
10. Contingencies and Commitments: (a) Contingent Liabilities (i) The Municipality, as a member of the Greater Vancouver Regional District, the Greater Vancouver Sewerage and Drainage
District, and the Greater Vancouver Water District, is jointly and severally liable for their net capital liabilities. (ii) The loan agreements with the Municipal Finance Authority
provide that if the Authority does not have sufficient funds to meet payments on its obligations it shall make payments from the Debt Reserve Fund which in turn is established by a
similar Debt Reserve Fund in the Municipality and all other borrowing participants. If the Debt Reserve Fund is deficient the Authority’s obligations become a liability of the regional
district and may become a liability of the participating municipalities. (b) Reciprocal Insurance Exchange Agreement The Municipality is a Subscribed member of the Municipal Insurance
Association of British Columbia (“MIA”) as provided by Section 3.02 of the Insurance Act of the Province of British Columbia. The main purpose of the MIA is to pool the risks of liability
so as to lessen the impact upon any Subscriber. Under the Reciprocal Insurance Exchange Agreement the Municipality is assessed a premium and specific deductible for its claims based
on population. The obligation of the Municipality with respect to the MIA and/or contracts and obligations entered into by the MIA on behalf of its Subscribers in connection with the
MIA are in every case several, and not joint and several. The Municipality irrevocably and unconditionally undertakes and agrees to indemnify and save harmless the other Subscribers
against liability losses and costs which the other Subscriber may suffer.
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 66 (c) Third Party Claims/Change in Accounting Policy
The Municipality has adopted the new Public Sector Accounting Board recommendation requiring that best estimate of contingencies be recorded. Management has estimated that there may
be certain losses related to litigation and has accrued its best estimate of loss. The result of this change has been to increase General Government expenditure by $534,000 for 2005.
This change has not been retroactively applied. The Municipality is further exposed to losses with respect to these claims which have not been recorded in these financial statements.
Management estimates that the exposure is approximately $255,000. This estimate is based on the deductible portion of insurance claims and on the midrange of other non-insurable claims.
Additional accounts payable, if any, will be recorded in the period they become determinable. (d) 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 $91,506 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
$381,788 plus related interest for the water main joint 1. Current annual payment is $226,736 including interest until 2012. (b) Under a cost sharing agreement with the Greater Vancouver
Sewerage and Drainage District, the Municipality is committed to make annual payments until 2012 totaling $1,090,789 plus related interest for facilities in the Maple Ridge/Pitt Meadows
sub-area. The current annual payment is $220,482 plus interest. (ii) 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. (e) 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, 2005 a further $1.06 Million remains recoverable. In 2005 proceeds from the resale of units under the restricted covenants
amounting to $267,031 ($73,043 for 2004) were paid to the Municipality. These proceeds are recorded as User fees and other revenue.
Notes to the Consolidated Financial Statements For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 67 11. Interest Expenditures: Interest expenditures consist
of debenture debt interest, mortgage liability interest, and interest on the severance and compensated absence benefits liability. Interest is apportioned to functional areas of expenditure
based on the related debts as follows. Debenture Debt Interest Interest on Benefits Liability Mortgage Liability Interest Total Interest 2005 Total Interest 2004 Transportation Services
$ 50,603 $ — $ — $ 50,603 $ 73,358 Recreation & Cultural 1,715,760 — — 1,715,760 1,828,874 Water Facilities 56,130 — — 56,130 102,151 Sewer Facilities 197,645 — — 197,645 253,311 General
Government 194,026 185,706 586,074 965,806 497,966 $2,214,164 $ 185,706 $ 586,074 $2,985,944 $2,755,660 12. Expenditures by Object of Expenditure: 2005 2004 Goods and Services $43,783,867
$67,387,292 Wages and Salaries 21,172,807 19,666,718 Interest and Finance Fees 2,985,944 2,755,660 Contributed Infrastructure 26,284,692 9,533,012 Total Expenditures $94,227,310 $99,342,682
13. Comparative Information In 2004 the Municipality acquired the downtown core properties. For 2004 this increased capital expenditures by $10,396,804 and increased operating expenditures
(related to the purchase price premium) by $7,763,924. Certain figures from the prior year have been restated to conform to the current year’s presentation.
Actual Budget Actual 2005 2005 2004 Revenue Taxes (schedule 3) Real property, special assessments, grants in lieu 70,884,844 $ 70,704,902 $ 65,211,846 $ Less: Collections for other governments
31,938,492 31,685,373 28,971,281 Total taxes for municipal purposes 38,946,352 39,019,529 36,240,565 User fees and other revenues (schedule 4) 22,337,116 22,087,158 19,975,615 Development
fees (schedule 5) 702,979 293,318 401,714 Senior government transfers (schedule 6) 2,024,580 1,830,209 2,103,330 Interest and investment income 1,302,709 1,054,992 1,101,714 Gain on
debt refinancing 362,151 -441,794 Proceeds from disposal of property and equipment 363,093 -6,495,648 66,038,980 64,285,206 66,760,380 Expenditures Protective services (schedule 11)
15,842,484 16,372,322 14,437,068 Transportation services (schedule 9) 5,482,861 5,651,886 5,203,137 Recreation and cultural (schedule 13) 13,103,400 13,099,233 12,984,224 Water utilities
(schedule 12) 4,890,912 5,216,671 4,701,577 Sewer utilities (schedule 12) 5,422,261 5,559,206 5,183,614 General government (schedule 10) (note 13) 9,044,160 9,524,197 15,077,271 Public
and environmental health 2,140,385 2,797,501 2,075,703 55,926,463 58,221,016 59,662,594 Excess of Revenue Over Expenditures 10,112,517 6,064,190 7,097,786 Transfers from (to) capital
funds (2,282,005) (4,737,113) 35,380,811 Transfers to reserves (schedule 14) (5,694,981) (1,713,218) (15,621,344) Principal repaid (1,982,224) (1,673,772) (32,315,935) Increase (Decrease)
in Operating Fund Balances 153,307 (2,059,913) (5,458,682) Operating Fund Balances – Beginning of Year 10,918,247 10,918,247 16,376,929 Operating Fund Balances – End of Year 11,071,554
$ 8,858,334 $ 10,918,247 $ Statement of Changes in Operating Fund Balances For the Year Ended December 31, 2005 Statement 1 The Corporation of the District of Maple Ridge 68 Annual
Report 2005 – District of Maple Ridge
Actual Budget Actual 2005 2005 2004 Capital Fund Balances -Beginning of Year (1,033,061) $ (1,033,061) $ (2,792,681) $ Add: Revenues Allocated to Capital Funds Subdivision infrastructure
contributions 26,284,692 26,284,692 9,533,012 Development fees (schedule 5) 2,777,408 11,561,489 6,167,701 Other capital contributions (schedule 5) 1,187,543 1,506,020 1,144,554 Senior
government transfers (schedule 6) 266,657 1,621,613 1,551,330 30,516,300 40,973,814 18,396,597 Debt issued --49,830,866 Internal Transfers Transfer (to) from Revenue Funds 2,282,005
4,737,113 (35,380,811) Transfer from Reserve Funds Local improvement fund 310,226 -100,015 Equipment replacement 1,193,640 2,596,128 1,275,506 Capital works 249,160 3,392,966 1,900,966
Fire Department capital acquisition 283,524 1,877,251 186,101 Land --858,585 Committed projects 2,577,862 5,698,153 4,258,238 Other 283,028 1,873,640 13,645 4,897,440 15,438,138 8,593,056
Less: Capital Expenditures Protective services 544,937 5,967,330 1,371,699 Transportation 4,540,443 9,999,937 9,326,645 Recreation and culture 2,316,218 8,252,654 3,106,567 Water utility
2,071,471 3,567,107 1,946,037 Sewer utility 836,516 3,161,271 1,147,807 General government (note 13) 1,553,791 3,447,188 13,242,946 Planning, public health and other 152,779 468,886
5,375 Subdivision infrastructure 26,284,692 26,284,692 9,533,012 38,300,847 61,149,065 39,680,088 Increase (Decrease) in Capital Fund Balances (605,102) -1,759,620 Capital Fund Balances
-End of Year (1,638,163) $ (1,033,061) $ (1,033,061) $ Statement of Changes in Capital Fund Balances For the Year Ended December 31, 2005 Statement 2 The Corporation of the District
of Maple Ridge Annual Report 2005 – District of Maple Ridge 69
Actual Budget Actual 2005 2005 2004 Reserve Balances -Beginning of the Year 37,618,959 $ 37,618,959 $ 29,875,107 $ Increase in Reserves (schedule 14) Interest allocated to Reserves 968,806
670,000 715,564 Internal Transfers Transfer from Revenue Funds 5,694,981 1,713,218 15,621,344 Transfer to Capital Funds (4,897,440) (15,438,138) (8,593,056) 797,541 (13,724,920) 7,028,288
Increase (Decrease) in Reserve Balances 1,766,347 (13,054,920) 7,743,852 Reserve Fund Balances -End of Year 39,385,306 $ 24,564,039 $ 37,618,959 $ Statement of Changes in Reserve Balances
For the Year Ended December 31, 2005 Statement 3 The Corporation of the District of Maple Ridge 70 Annual Report 2005 – District of Maple Ridge
General Capital Fund 2005 2004 Public Works: Roads and bridges 140,042,085 $ 129,090,586 $ Drainage 52,029,557 45,176,015 Sidewalks 11,954,104 9,605,809 Equipment 6,425,808 6,816,903
Landscaping and other 1,680,411 1,842,703 Supplies inventory 68,217 47,875 Funded work in process 6,535,877 5,527,819 218,736,059 198,107,710 General Government: Land 5,381,610 5,381,610
Buildings and equipment 34,565,600 35,386,487 Funded work in process 172,634 360,095 40,119,844 41,128,192 Protective: Firehalls and equipment 9,749,300 9,766,133 Police buildings and
equipment 3,539,993 3,557,264 Search & Rescue 163,080 163,080 Funded work in process 511,825 153,822 13,964,198 13,640,299 Parks and Recreation: Parks and playgrounds 30,591,962 28,707,432
Recreation facilities and equipment 63,542,456 63,539,543 Funded work in process 485,846 155,374 94,620,264 92,402,349 Other Public and environmental health 2,485,295 2,366,828 Total
General Capital Fund 369,925,660 347,645,378 Water Supply System Capital Fund Supplies inventory 126,899 117,492 Land 122,261 122,261 Waterlines 51,974,550 45,613,771 Funded work in
process 331,623 930,469 Total Water Supply System Capital Fund 52,555,333 46,783,993 Sanitary Sewer Capital Fund Supplies inventory 76,139 70,495 Land 12,049 12,049 Sewer lines 60,154,641
54,370,910 Funded work in process 652,857 324,117 Total Sanitary Sewer Capital Fund 60,895,686 54,777,571 Work in Process Unfunded work in process 1,393,112 1,069,137 Total 484,769,791
$ 450,276,079 $ Schedule 1 The Corporation of the District of Maple Ridge Schedule of Property and Equipment As at December 31, 2005 Annual Report 2005 – District of Maple Ridge 71
Maturity Date of Issue Bylaw Purpose Dates Dec 01, 1980 * 2836 Leisure Pool Complex 1980 – 2005 Nov 15, 1983 3152 Leisure Pool Complex 1984 – 2008 Apr 06, 2005 6246 Downtown Civic Properties
(MFA 63) 2005 – 2027 Subtotal Recreation, Cultural, and General Government Local Improvements Oct 24, 1990 4324 Chigwell St. Storm L.I.P. (MFA 49) 1990 – 2005 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 Transportation Sewer System Dec
01, 1980 * 2838 Sewer Area “A” 1980 – 2005 Jan 15, 1982 3019 Sewer Area “A” 1982 – 2006 Jan 15, 1982 3020 Sewer Area “A” 1982 – 2006 May 11, 1988 3622 Sanitary Sewer Colemore St. L.I.P.
(MFA 44) 1988 – 2008 May 11, 1988 3818 Sanitary Sewer Barclay St. L.I.P. (MFA 44) 1988 – 2008 Oct 24, 1990 4324 Sanitary Sewer 206th St. L.I.P. (MFA 49) 1990 – 2005 Oct 24, 1990 4324
Sanitary Sewer Chatwin Ave. L.I.P. (MFA 49) 1990 – 2005 May 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 Sewer System Water System Dec 01, 1980 * 2837 Water Improvement Program 1980 – 2005 Oct 24, 1990 4324 Water Improvement Project (MFA 49) 1990 – 2005 Jun 15, 1983 3084
Water System D.C.C. (MFA 33) 1983 – 2008 Subtotal Water System * Denominated in US Funds Schedule 2 Debenture Debt For the Year Ended December 31, 2005 General Capital Fund Recreation,
Cultural and General Government Transportation The Corporation of the District of Maple Ridge 72 Annual Report 2005 – District of Maple Ridge
Debentures Interest Outstanding and Debenture Debt Original Before 2005 Exchange Retirements December 31, Interest Debenture Debt Retirement 2005 2005 2005 Rates 1,680,055 $ 212,340
$ 97,247 $ 212,340 $ -$ 13.820 350,000 88,058 9,358 20,431 67,627 11.125 – 11.500 32,100,000 32,100,000 1,803,180 -32,100,000 5.700 34,130,055 32,400,398 1,909,785 232,771 32,167,627
5,455 500 107 500 -11.200 1,200,000 314,837 19,316 99,869 214,968 9.628 300,000 146,701 16,335 21,567 125,134 9.628 339,600 133,889 14,845 27,862 106,027 12.400 1,845,055 595,927 50,603
149,798 446,129 2,117,325 267,605 120,184 267,605 -13.820 750,000 191,228 27,653 88,823 102,405 14.750 1,531,916 297,552 28,019 141,524 156,028 10.000 78,774 22,414 (652) 22,414 -10.000
30,433 8,659 (252) 8,659 -10.000 16,952 1,557 332 1,557 -11.200 118,832 10,903 2,328 10,903 -11.200 112,375 29,483 2,710 9,352 20,131 9.628 396,300 156,243 17,323 32,512 123,731 12.375
5,152,907 985,644 197,645 583,349 402,295 768,758 97,163 44,496 97,163 -13.65 – 14.000 891,840 81,830 6,670 81,830 -11.200 113,600 44,788 4,964 9,320 35,468 11.250 1,774,198 223,781
56,130 188,313 35,468 42,902,215 $ 34,205,750 $ 2,214,163 $ 1,154,231 $ 33,051,518 $ Schedule 2 -continued Annual Report 2005 – District of Maple Ridge 73
2005 2005 2004 Actual Budget Actual General purposes -gross taxes 35,593,396 $ 35,747,052 $ 33,114,943 $ Less: Municipally-owned property (104,450) (114,519) (241,933) General Purposes
-Net Taxes 35,488,946 35,632,533 32,873,010 Special assessments and local improvements 1,147,107 1,149,008 1,114,970 Sewer levy 681,765 670,020 671,169 Water levy 34,650 49,404 47,500
Grants in lieu of taxes 1,593,884 1,518,564 1,533,916 Total Taxes for Municipal Purposes 38,946,352 39,019,529 36,240,565 Collections for other governments: School Districts -Provincial
Government 25,738,496 25,548,054 24,868,245 British Columbia Assessment Authority 784,232 784,231 748,792 Dyking Districts 204,610 142,248 157,050 Greater Vancouver Regional District
Parks 752,111 751,799 717,481 Greater Vancouver Transportation Authority 4,456,957 4,456,954 2,477,985 Municipal Finance Authority 2,086 2,087 1,728 Total Collections for Other Governments
31,938,492 31,685,373 28,971,281 Real Property, Special Assessments, Grants In Lieu 70,884,844 $ 70,704,902 $ 65,211,846 $ Schedule 3 The Corporation of the District of Maple Ridge
Tax Levies For the Year Ended December 31, 2005 74 Annual Report 2005 – District of Maple Ridge
2005 2005 2004 Actual Budget Actual Protective Servcies Policing and Firefighting fees 1,014,559 $ 825,208 $ 844,498 $ Business licences 464,094 402,000 394,722 Building permits 1,386,703
1,478,004 1,342,971 Dog licences 136,376 152,724 154,534 Fines and parking revenue 190,826 111,204 124,711 Total 3,192,558 2,969,140 2,861,436 Transportation General information and
service fees 140,527 152,352 109,467 Gravel sales 14,426 316,500 57,768 Subdivision inspection fees and other 452,761 279,204 475,911 Total 607,714 748,056 643,146 Recreation (schedule
13) 3,813,004 3,792,592 3,702,534 Sewer Utility Fees 4,365,308 4,432,831 4,111,039 Water Utility Fees 6,646,349 6,675,708 6,078,655 General Government General information and service
fees 353,603 227,712 256,732 Recovery of interest costs -local improvements 88,035 56,232 148,949 Property rentals 458,830 485,452 451,437 Penalties and interest on taxes 519,330 728,544
638,651 Other revenue 267,946 -74,805 Total 1,687,744 1,497,940 1,570,574 Commercial Property Rentals 1,376,809 1,432,920 456,526 Planning Public Health & Other Planning 347,579 235,080
278,886 Recycling 95,084 80,004 95,616 Cemetery 204,967 222,887 177,201 Total 647,630 537,971 551,703 22,337,116 $ 22,087,158 $ 19,975,613 $ Schedule 4 The Corporation of the District
of Maple Ridge User Fees and Other Charges For the Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 75
2005 2005 2004 Actual Budget Actual Development Revenue Received Through: Revenue Funds Contributions from others 126,599 $ -$ -$ Local improvement fees 318,852 -101,860 Development
cost charges 257,528 293,318 299,854 702,979 293,318 401,714 Capital Funds Other capital contributions 1,187,543 1,506,020 1,144,554 Parkland dedications -200,004 (751) Specified capital
fees 24,484 176,189 48,904 Development cost charges 2,752,924 11,185,296 6,119,548 3,964,951 13,067,509 7,312,255 Total Development Revenue 4,667,930 $ 13,360,827 $ 7,713,969 $ Schedule
5 The Corporation of the District of Maple Ridge Schedule of Development Revenue For the Year Ended December 31, 2005 76 Annual Report 2005 – District of Maple Ridge
2005 2005 2004 Actual Budget Actual Protective Services Operating 784,381 $ 783,022 $ 728,835 $ Capital ---784,381 783,022 728,835 Transportation Operating 677,946 647,496 683,100 Capital
266,657 1,621,613 1,547,477 944,603 2,269,109 2,230,577 Recreation Operating 148,477 92,083 208,151 Capital ---148,477 92,083 208,151 Sewer Utility Operating 326,898 301,776 393,447
Capital ---326,898 301,776 393,447 Water Utility Operating 5,477 5,832 55,533 Capital --3,853 5,477 5,832 59,386 General Government-operating 5,410 --5,410 --Planning public health
and other-operating 75,991 -34,264 75,991 -34,264 Total Senior Government transfers 2,291,237 $ 3,451,822 $ 3,654,660 $ SUMMARY Operating transfers 2,024,580 1,830,209 2,103,330 Capital
transfers 266,657 1,621,613 1,551,330 Total Transfers 2,291,237 $ 3,451,822 $ 3,654,660 $ Schedule 6 The Corporation of the District of Maple Ridge Senior Government Transfers For the
Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 77
2005 2004 2005 2004 Beginning balance 18,966,755 $ 19,814,130 $ 1,522,399 $ 1,244,958 $ Interest earned 507,819 521,575 50,055 41,995 Collections 5,332,009 5,050,452 75,416 234,695 Expenditures
-operating (257,528) (299,854) --Expenditures -capital (2,752,924) (6,119,548) -751 Ending balance 21,796,131 $ 18,966,755 $ 1,647,870 $ 1,522,399 $ Schedule 7 The Corporation of the
District of Maple Ridge Continuity Schedule of Restricted Revenues For the Year Ended December 31, 2005 Development Cost Charges Parkland Acquisition Charges 78 Annual Report 2005 –
District of Maple Ridge
2005 2004 2005 2004 2005 2004 121,388 $ 117,721 $ 3,401,176 $ 2,973,737 $ 24,011,719 $ 24,150,546 $ 3,930 3,667 110,270 100,595 672,074 667,832 --221,040 375,749 5,628,465 5,660,896
--(24,925) -(282,453) (299,854) --(24,484) (48,904) (2,777,408) (6,167,701) 125,318 $ 121,388 $ 3,683,077 $ 3,401,177 $ 27,252,397 $ 24,011,719 $ Downtown Parking Charges Schedule 7
-continued Developer Specified Projects Total Restricted Revenues Annual Report 2005 – District of Maple Ridge 79
The Corporation of the District of Maple Ridge2005 2005 Operating Operating Actual Budget Statement 1 Statement 1 Protective services 15,842,484 $ 16,372,322 $ Transportation services
5,482,861 5,651,886 Recreation and cultural 13,103,400 13,099,233 Water Utility 4,890,912 5,216,671 Sewer Utility 5,422,261 5,559,206 General government 9,044,160 9,524,197 Planning,
public health and other 2,140,385 2,797,501 Subdivision infrastructure --Total Expenditures 55,926,463 $ 58,221,016 $ Schedule 8 Consolidated Expenditure Summary For the Year Ended
December 31, 2005 Operating 80 Annual Report 2005 – District of Maple Ridge
2005 2005 2005 2005 Capital Capital Expenditures Expenditures Actual Budget Actual Budget Statement 2 Statement 2 Total Total 544,937 $ 5,967,330 $ 16,387,421 $ 22,339,652 $ 4,540,443
9,999,937 10,023,304 15,651,823 2,316,218 8,252,654 15,419,618 21,351,887 2,071,471 3,567,107 6,962,383 8,783,778 836,516 3,161,271 6,258,777 8,720,477 1,553,791 3,447,188 10,597,951
12,971,385 152,779 468,886 2,293,164 3,266,375 26,284,692 26,284,692 26,284,692 26,284,692 38,300,847 $ 61,149,065 $ 94,227,310 $ 119,370,069 $ Capital Consolidated Schedule 8 -continued
Annual Report 2005 – District of Maple Ridge 81
2005 2005 2004 Actual Budget Actual Common Services Supervision 86,625 $ 82,992 $ 86,855 $ Stores and clerical 420,646 424,464 376,035 Consulting fees 244,718 80,700 169,062 Trucks and
heavy equipment maintenance 492,936 478,054 429,549 Gas and oil 280,743 213,972 205,965 Insurance 106,955 90,720 93,242 Small tools and equipment 45,978 44,664 48,227 Municipal yards
maintenance 182,320 141,538 185,419 Total Common Services 1,860,921 1,557,104 1,594,354 Engineering Salary recoveries (577,874) (794,968) (570,059) Administrative 1,014,402 1,146,711
1,022,562 Technical support 531,492 799,096 547,257 Supplies 112,880 41,256 63,336 Vehicle costs 66,219 69,948 57,688 Total Engineering 1,147,119 1,262,043 1,120,784 Roads and Streets
Maintenance Streets, lanes and sidewalks 1,269,729 1,411,108 1,367,952 Drains, ditches and culverts 339,316 331,800 291,267 Storm sewers 274,072 247,058 270,661 Snow removal and sanding
210,259 162,020 153,462 Total Roads and Streets Maintenance 2,093,376 2,151,986 2,083,342 Parking 31,409 22,596 21,627 Bridges 14,460 20,928 16,715 Street Lighting 363,427 411,282 378,241
Traffic Control Facilities 612,643 708,760 581,236 Subdivision Inspection 10,563 11,640 19,098 Interest Expenditures 50,603 106,858 73,358 Internal Equipment Charges (701,660) (601,311)
(685,618) Total Transportation Services 5,482,861 $ 5,651,886 $ 5,203,137 $ Schedule 9 The Corporation of the District of Maple Ridge Transportation Services For the Year Ended December
31, 2005 82 Annual Report 2005 – District of Maple Ridge
2005 2005 2004 Actual Budget Actual Administration, Personnel and Clerks Departments 2,064,567 $ 2,311,506 $ 1,939,175 $ Communications and Public Relations 291,201 388,750 326,231 Finance
Department 811,416 896,010 786,247 Purchasing Department 229,930 217,442 205,214 Information Services Department 733,032 739,328 637,714 Computer operations and telephone 672,730 791,988
415,286 Legislative 344,351 393,229 322,460 Grants and donations 35,074 35,184 34,512 Legal and audit fees 128,663 160,200 108,011 Advertising, printing and stationery 34,077 55,632
58,868 General government buildings maintenance and landscaping 512,066 667,680 461,148 Office supplies 53,699 70,296 63,600 Insurance 1,158,916 354,160 579,001 Miscellaneous and property
rentals 257,022 317,547 381,142 Election 73,121 45,000 817 Economic Development 238,122 491,980 266,216 Interest Expense -General 379,732 203,944 388,332 Interest Expense -Commercial
rental buildings 586,074 920,000 109,634 Commercial rental buildings -costs 451,080 481,908 241,034 Internal equipment charges (10,713) (17,587) (11,295) Purchase price premium --7,763,924
Total General and Administrative Expenses 9,044,160 $ 9,524,197 $ 15,077,271 $ Schedule 10 The Corporation of the District of Maple Ridge General and Administrative Expenses For the
Year Ended December 31, 2005 Annual Report 2005 – District of Maple Ridge 83
2005 2005 2004 Actual Budget Actual Police protection 11,227,855 $ 11,443,217 $ 10,415,577 $ Fire protection 2,796,183 2,964,557 2,320,855 Emergency measures 44,211 70,257 70,296 Building
inspection 1,097,018 1,110,502 1,035,092 Animal control 279,548 310,728 298,574 By-law enforcement 530,820 578,004 421,913 Internal equipment charges (133,151) (104,943) (125,239) Total
Protective Services 15,842,484 $ 16,372,322 $ 14,437,068 $ Schedule 11 The Corporation of the District of Maple Ridge Schedule of Protective Services For the Year Ended December 31,
2005 84 Annual Report 2005 – District of Maple Ridge
2005 2005 2004 Actual Budget Actual Water Utility Administration 672,059 $ 725,376 $ 710,932 $ Water distribution 1,410,828 1,386,740 1,341,660 Water purchases 3,041,776 3,145,968 2,735,733
Interest expenditure 56,133 95,688 102,151 Internal equipment charges (289,884) (137,101) (188,899) Total Water Utility 4,890,912 $ 5,216,671 $ 4,701,577 $ Sewer Utility Administration
533,896 599,169 538,010 Sewage Collection 607,880 625,900 533,180 Sewage Treatment 4,198,970 4,198,980 3,996,152 Interest expenditure 197,647 229,075 253,311 Internal equipment charges
(116,132) (93,918) (137,039) Total Sewer Utility 5,422,261 $ 5,559,206 $ 5,183,614 $ Schedule 12 The Corporation of the District of Maple Ridge For the Year Ended December 31, 2005
Schedule of Sewer and Water Utilities Annual Report 2005 – District of Maple Ridge 85
2005 2005 2005 2005 Actual Budget Actual Budget Revenue Revenue Expenditures Expenditures Leisure centre 1,236,390 $ 1,258,585 $ 1,961,774 $ 1,854,508 $ Ice sheet facilities 321,437
345,936 692,340 728,580 Programs 1,628,451 1,525,626 3,240,191 3,099,342 Arts and cultural 220,040 203,792 2,704,739 2,676,322 Parks, playgrounds, and other 502,142 497,836 1,870,542
1,945,713 Seniors' recreation centre 53,021 52,900 237,877 180,000 General and administrative expenses --1,013,089 1,095,895 Interest expenditure --1,715,760 1,754,262 Internal Equipment
Charges --(332,912) (235,389) Total 3,961,481 $ 3,884,675 $ 13,103,400 $ 13,099,233 $ Actual 2005 Budget 2005 Revenue Summary Recreation Fees 3,813,004 $ 3,792,592 $ Government Transfers
148,477 92,083 3,961,481 $ 3,884,675 $ For the Year Ended December 31, 2005 Schedule 13 The Corporation of the District of Maple Ridge Schedule of Recreation & Cultural Revenue and
Expenditures 86 Annual Report 2005 – District of Maple Ridge
2005 2005 2004 Actual Budget Actual Operating Operating Operating Deficit Deficit Deficit (725,384) $ (595,923) $ (606,827) $ (370,903) (382,644) (381,207) (1,611,740) (1,573,716) (1,585,506)
(2,484,699) (2,472,530) (2,431,654) (1,368,400) (1,447,877) (1,347,914) (184,856) (127,100) (107,977) (1,013,089) (1,095,895) (1,063,779) (1,715,760) (1,754,262) (1,828,874) 332,912
235,389 280,200 (9,141,919) $ (9,214,558) $ (9,073,538) $ Schedule 13 -continued Annual Report 2005 – District of Maple Ridge 87
The Corporation of the District of Maple RidgeBalance Interest Dec.31, 2004 Allocated Reserve Funds: Local improvement 1,422,250 $ 28,858 $ Equipment replacement 5,430,794 180,741 Capital
works 9,478,427 316,842 Fire department capital aquisitions 5,472,814 184,183 Sanitary sewer 2,301,374 74,631 Land 377,029 13,857 Total Reserve Funds 24,482,688 799,112 General Revenue
Fund Reserve Accounts: Specific projects -Capital 3,844,648 -Specific projects -Operating 1,385,593 -Self insurance 676,264 22,299 Police services 1,248,979 39,928 Core development
1,072,802 31,308 Recycling 1,149,400 41,064 Community development 1,020 33 Building inspections 427,730 13,860 Gravel extraction 442,898 14,351 Neighbourhood improvements 50,982 1,652
Recreation facility maintenance 74,106 5,199 Snow removal 200,000 -Youth Centre & Arts Centre 41,500 -Cemetery maintenance 102,263 -Service severance 63,630 -Total General Revenue Fund
Reserve Accounts 10,781,815 169,694 Other Reserve Accounts: Sewer revenue fund-self insurance 98,966 -Sewer revenue fund-specific projects 701,229 -Water revenue fund-specific projects
1,487,233 -Water revenue fund-self insurance 67,028 -Total Other Reserve Accounts 2,354,456 -Total Reserves 37,618,959 $ 968,806 $ For the Year Ended December 31, 2005 Schedule 14 Continuity
Schedule of Reserves 88 Annual Report 2005 – District of Maple Ridge
Transfers Transfers Balance Revenue Funds Capital Funds Dec.31, 2005 489,649 $ (310,226) $ 1,630,531 $ 1,500,464 (1,193,640) 5,918,359 847,384 (249,160) 10,393,493 677,251 (283,524)
6,050,724 --2,376,005 72,445 -463,331 3,587,193 (2,036,550) 26,832,443 1,448,855 (1,678,049) 3,615,454 (80,722) -1,304,871 (687,548) -11,015 250,032 (34,359) 1,504,580 (159,828) (108,569)
835,713 220,900 (109,610) 1,301,754 --1,053 --441,590 18,014 -475,263 --52,634 (79,305) ----200,000 -(30,490) 11,010 15,558 -117,821 --63,630 945,956 (1,961,077) 9,936,388 (22,282)
-76,684 740,146 (278,857) 1,162,518 437,468 (620,956) 1,303,745 6,500 -73,528 1,161,832 (899,813) 2,616,475 5,694,981 $ (4,897,440) $ 39,385,306 $ Schedule 14 -continued Annual Report
2005 – District of Maple Ridge 89
Annual Report 2005 – District of Maple Ridge 90
2005 2004 Cash and Term Deposits 195,262 $ 191,653 $ Accounts Receivable 24 -Total Assets 195,286 $ 191,653 $ Liabilities: Accounts Payable and Accrued Liabilities -$ 281 $ Stockholders'
Equity: Capital Stock Authorized 10,000 common shares NPV Issued and fully paid -2 common shares 2 2 Retained Earnings 23,900 19,986 Contributed Surplus 171,384 171,384 Total Liabilities
and Stockholders' Equity 195,286 $ 191,653 $ Approved By The Directors: Director Director * The accompanying notes are an integral part of the financial statements Liabilities and Stockholders'
Equity C.D.M.R. Developments Ltd. Balance Sheet As at December 31, 2005 Assets Annual Report 2005 – District of Maple Ridge 91
2005 2004 Interest Income 5,656 $ 5,238 $ Miscellaneous Expenses 1,742 1,862 Net Earnings 3,914 3,376 Retained Earnings Beginning of the Year 19,986 16,610 Retained Earnings End of the
Year 23,900 $ 19,986 $ Statement of Revenue, Expenses and Retained Earnings For the Year Ended December 31, 2005 C.D.M.R. Developments Ltd. 92 Annual Report 2005 – District of Maple
Ridge
2005 2004 Cash flows from operating activities: Net Earnings 3,914 $ 3,376 $ Changes in non-cash operating working capital: Decrease in non-cash balances (305) (12) Increase in cash
and cash equivalents 3,609 3,364 Cash and cash equivalents -Beginning of year 191,653 188,289 Cash and cash equivalents -End of year 195,262 $ 191,653 $ Cash and cash equivalents are
defined as cash and term deposits. Supplementary information: Interest received 5,656 $ 5,238 $ Statement of Cash Flows For the Year Ended December 31, 2005 C.D.M.R. Developments Ltd.
Annual Report 2005 – District of Maple Ridge 93
Notes to the Financial Statements For the Year Ended December 31, 3005 Annual Report 2005 – District of Maple Ridge 94 The Company is incorporated under the Company Act (British Columbia).
The Company has the authority to acquire and develop properties on behalf of the Corporation of the District of Maple Ridge. These properties may be acquired from or sold to the Corporation
of the District of Maple Ridge. 1. Significant Accounting Policy: Income Taxes The Company is exempt from income taxes, as it is wholly owned by the Corporation of the District of Maple
Ridge. (Income Tax Act, Section 149(1)(d)). 2. Financial Instruments: The Company’s financial instruments consist of cash, a term deposit, accounts receivable, accounts payable and
accrued liabilities. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial
instruments. The fair values of these financial instruments approximate their carrying values, unless otherwise noted. The Company’s bank account is held at a chartered bank. The investment
is held at a credit union, earns interest at 4.05% and matures December 29, 2006. 3. Revenue Recognition Interest revenue is recognized as earned.
General Comparative Statistics Annual Report 2005 – District of Maple Ridge 95 2005 2004 2003 2002 2001 1995 Municipal Government: Mayor and 6 Council Members Incorporated September
12, 1874 Population 1* 73,280 70,411 69,258 68,527 (census) 63,169 56,745 Registered Voters 2 (actual) 46,748 34,809 34,177 (actual) 34,177 30,500 28,462 Area (Ha) 1 26,710 26,710 26,710
26,710 26,710 26,709 No. of Properties (Folios) 3 24,318 24,199 23,788 23,185 23,347 19,765 * BC Stats Designated Land Use (in Ha) (Official Community Plan) 1 * Residential 5,711 5,149
5,019 5,159 5,828 5,731 Agricultural 3,711 3,711 3,551 3,711 3,713 3,609 Industry 508 507 541 584 584 857 Schools/Park/Conservation 1,921 2,186 2,254 2,056 1,785 1,246 Institutional
236 236 215 249 236 260 Transportation/Utilities 272 272 214 274 274 160 Crown Land 14,108 14,108 14,108 14,108 14,108 14,716 * New Method of Reporting Roads (in Km) 4 Paved 443 436
433 428 431 346 Unpaved 7 7 7 7 7 9 Sewer Lines (in Km) 4 Sanitary 248 238 235 232 246 193 Storm 259 253 247 213 211 138 Water Lines (in Km) 4 353 345 339 336 335 295 Parks Area (in
Ha) 5 (Number of Parks in Brackets) Municipal (49) 213 (47) 211 (45) 205 (45) 205 (45) 205 (43) 199 Regional ( 2) 414 ( 2) 414 ( 2) 414 ( 2) 414 ( 2) 414 ( 1) 405 Provincial ( 1) 55,596
( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1)55,5549 (11,700 ha are within Municipal boundary) Number of Schools 10 Elementary Schools 18 18 20 20 20 21 Secondary Schools 5 5
4 4 4 4 Alternate/Special Education Schools 2 2 1 1 1 1 Private Schools 3 3 4 4 4 4 Preschools 20 22 20 23 13 14 Day Care Centres 88 92 75 84 107 54 Continuing Education Facilities
1 1 3 4 4 3 Municipal Full-Time Employees 6 260 250 233 234 233 258 Total Part Time Hours 153,481 159,655 134,773 145,105 128,042 n/a * Total includes full-time equivalent employees
Building Permits 7 Total Issued 899 900 1,025 1,072 825 675 Value $108,453,000 $103,658,000 $113,296,000 $126,612,466 $83,895,058 $58,000,000
General Comparative Statistics Annual Report 2005 – District of Maple Ridge 96 2005 2004 2003 2002 2001 1995 Business Licences Issued 7 4,404 3,688 3,372 3,218 2,973 2,368 Dog Licences
Issued 3 8,104 7,912 7,755 6,970 7,318 7,065 Police 8 Police Officers 79 76 72 68 68 66 Auxiliary Police Officers 39 29 28 26 29 23 Fire Personnel: 9 2 Fire Chiefs/Directors 4 Asst.
Fire Chiefs 2 Fire Captains 6 Firefighters Paid-on-call: -Hall #1 53 49 44 41 44 50 -Hall #2 20 21 17 21 17 29 -Hall #3 28 23 24 23 26 24 Summary of Fund Balances 3 Funded Reserves
$39,385,306 $37,618,959 $29,875,107 $26,020,603 $31,457,559 $25,803,541 Capital Fund (1,638,163) (1,033,061) (2,792,681) (2,400,656) (8,296,942) 9,484,805 Operating Surplus ** 11,071,554
10,918,247 17,078,396 17,600,579 18,018,089 8,447,916 Total Surplus and Reserves $48,818,697 $47,504,145 $44,160,822 $41,220,526 $41,178,706 $43,736,262 Long Term Debt 3 Parks & Recreation
$28,724,376 $28,957,148 $27,573,430 $28,100,629 $17,445,602 $ 1,585,100 Public Works 446,129 595,927 804,931 964,768 1,158,141 3,761,068 General Government 20,169,576 20,997,568 3,519,280
3,585,316 3,649,616 — Total General Fund $49,340,081 $50,550,643 $31,897,631 $32,650,713 $22,253,359 $ 5,346,168 Waterworks Utility $ 35,468 $ 223,781 $ 714,440 $ 1,198,564 $ 1,654,176
$ 4,837,201 Sanitary Sewer Utility 402,295 985,644 1,633,054 2,309,361 3,292,855 8,154,676 Total Gross Debt $49,777,844 $51,760,068 $34,245,135 $36,158,638 $27,200,390 $18,328,045 Debt
Per Capita 3 $ 679 $ 735 $ 494 $ 528 $ 431 $ 322 Debt Payment as a Percentage of Non Capital Expenditures 3 Debt Payments -Gross 9.0% 8.1% 9.8% 9.9% 11.3% 13.3% 1 Maple Ridge Planning
Department 2 Maple Ridge Municipal Clerk 3 Maple Ridge Finance Department 4 Maple Ridge Engineering Department 5 Maple Ridge Parks & Leisure Services Department 6 Maple Ridge Communications
& Human Resources Department 7 Maple Ridge Licenses, Permits & Bylaws Department 8 Ridge-Meadows RCMP 9 Maple Ridge Fire Department 10 School Board
Major Property Tax Payers Annual Report 2005 – District of Maple Ridge 97 Registered Owner Primary Property Taxes Levied 1. B.C. Hydro & Power Authority Distribution Lines $852,645 2.
International Forest Products Ltd. Lumber Mills 789,620 3. Sun Life Assurance Company of Canada Westgate Shopping Centre 677,548 4. Bucci Investment Corporation Inc Valley Fair Mall
673,567 5. Amarsham Holdings Ltd. Haney Place Mall 419,298 6. M R Landmark 2000 Centre Ltd Landmark Shopping Centre 392,603 7. B.C. Gas Utility Ltd. Gas Lines 349,732 8. E-One Moli
Energy (Canada) Limited 20000 Stewart Crescent 266,739 9. Canadian Pacific Railway Co. Railway Tracks 256,645 10. 22475 Dewdney Trunk Road Inc. Maple Ridge Square 243,434 11. Telus
Communications (BC) Inc Poles, Lines/Thornhill Tower 231,252 12. MRTC Tower Properties Town Centre Office Tower 208,828 13. Ridge Meadows U-Lok Storage/Warehousing 205,435 14. B.C.
Telephone Co. Poles, Lines, Towers 201,278 15. Damka Lumber & Development Ltd. Meadow Ridge Shopping Centre 189,209 16. Individual Car Dealership 183,323 17. Canadian Tire Real Estate
Limited Retail Store 176,440 18. Morningstar Foundation Vacant land commercial 150,699 19. Individual Shopping Centre 125,198 20. RPM Holdings Ltd. Shopping Centre 121,952 21. Royal
Canadian Legion Apartments 118,479 22. Individual Car Dealership 118,321
Permissive Tax Exemptions Annual Report 2005 – District of Maple Ridge 98 Through the adoption of an annual bylaw, the Municipal Council provides a permissive exemption from municipal
taxation to certain groups and organizations, which are evaluated and chosen at the discretion of Council. The legal capacity to provide these permissive tax exemptions is through powers
granted to the Council in the Community Charter. The Community Charter is relatively new legislation, which took effect on January 1, 2004 and as a requirement of this legislation the
Municipality must include in its Annual Report, a listing of each permissive tax exemption granted under the annual bylaw and the amount of taxes that would have been imposed on the
property if it were not exempt for that year. Another provision of the Community Charter requires the Municipality to advertise the proposed permissive tax exemption by-law prior to
its adoption. These changes incorporated into the Community Charter provide improved transparency into the Municipality’s dealings and allow for the public to provide input. The purpose
of granting permissive tax exemptions is to support organizations providing services considered to be an extension of municipal services and programs that are deemed to contribute to
the well being of the community. In order for an organization to be considered for a permissive tax exemption they must submit an application requesting an exemption, with the exception
of churches and schools. They must operate on a not-for-profit basis, they must be in good standing with the Registrar of Companies, and they must be apolitical and non-restrictive
in their membership, executive and event participation. Permissive Tax Exemptions for churches and schools are handled differently. Churches and schools are granted a statutory exemption
under the Community Charter, which provides for a general exemption from taxation over which the Municipal Council does not have any legislative powers or authority. The exemptions
granted under this legislation provide tax exemption for the main building and the land on which the building stands, leaving the remainder of the property as taxable. The Municipality’s
permissive tax exemption policies grant an automatic permissive tax exemption for additional land and buildings not covered by the statutory exemption to a maximum of 2.023 hectares.
All permissive tax exemptions can be provided for the land or improvements of the property, or any combination thereof, in whole or in part. Partial exemptions are usually granted if
only a portion of the property is used in conjunction with the criteria listed above. To coincide with the statutory powers granted through the legislation of the Community Charter,
the Municipal Council has adopted guidelines pertaining to permissive tax exemptions as a whole and a set of more specific policies regarding what types of organizations will and will
not be considered for permissive tax exemptions. The guidelines are in place to: • Prevent the downloading/offloading of services that are the responsibility of senior governments.
• Ensure that local residents are not subsidizing residents from other municipalities. • Confirm that where a permissive tax exemption is granted that all residents of Maple Ridge have
access to the service provided. • Guarantee that property tax exemption does not provide for an unfair competitive advantage. • Ascertain that the services fall under the responsibility
of local government. The Permissive Tax Exemptions granted for the 2005 taxation year are exempted under Bylaw #6261 -2004, adopted on October 26, 2004. 2005 Permissive Tax Exemptions
-Taxes Forgone Property Address Taxes Foregone 11996 Holdings Inc. 11996 Edge Street 10,450.47 Albion Community Club 10017 -240th Street 2,184.55 Cam Neely Arena (90% exemption) 23448
-105th Avenue 49,903.14 Elderly Citizens Recreation Association 12148 -224th Street 27,250.96 Girl Guides of Canada 26521 Ferguson Avenue 4,729.30 Haney Brick Yard Office & Haney Brick
Yard House 22520 -116th Avenue 6,051.02 Haney House 11612 -224th Street 1,407.24 Maple Ridge Golf Course Limited 20818 Golf Lane 31,457.79 Maple Ridge Search and Rescue Society 23598
-105th Avenue 3,744.52 Masonic Lodge 22272 -116th Avenue 3,196.36 Old Japanese School House 11739 -223rd Street 2,985.65
Permissive Tax Exemptions Annual Report 2005 – District of Maple Ridge 99 Ridge Meadows Recycling Society 10092 -236th Street 8,998.23 Ruskin Community Hall 28395 -96th Avenue 2,825.42
Scout Properties (B.C./Yukon) Ltd. 27660 Dewdney Trunk Road 11,332.07 St. Andrews United Church 22279 -116th Avenue 1,665.81 The Golden Ears Winter Club (95% exemption) 23588 -105th
Avenue 44,478.57 The Society for the Prevention of Cruelty to Animals 10235 Industrial Avenue 1,735.58 Yennadon Youth Association 23461 -132nd Avenue 3,708.36 Churches Burnett Fellowship
Baptist Church 20639 -123rd Avenue 2,645.32 Christian & Missionary Alliance -Canadian Pacific District 20399 Dewdney Trunk Road 3,973.83 Christian Reformed Church of Maple Ridge B.C.
20245 Dewdney Trunk Road 4,628.72 First Church Christ Scientist 11916 -222nd Street 592.92 High Way Church 21746 Lougheed Highway 3,625.33 Lord Bishop of New Westminster (St. John Evangelical)
27123 River Road 4,227.60 M.R. Baptist Church 22155 Lougheed Highway 18,773.34 Pentecostal Assemblies of Canada 11756 -232nd Street 8,747.56 President of the Lethbridge Stake (Mormon
Church) 11750 -207th Street 3,466.28 Pt. Hammond United Church 11391 Dartford Street 1,079.41 Roman Catholic Archbishop of Vancouver 22561 -121st Street 2,321.38 Roman Catholic Archbishop
of Vancouver Church 20285 Dewdney Trunk Road 6,899.81 Ruskin Gospel Church 28304 -96th Avenue 2,214.96 St. John the Divine Anglican Church 21299 River Road 3,847.52 St. Pauls Evangelical
Lutheran Church of Haney B.C. 12145 Laity Street 3,171.58 The B.C. Conference of the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 14,817.06 The Church of the Nazarene 21467
Dewdney Trunk Road 3,894.87 The Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 3,019.55 Timberline Ranch 22351 -144th Avenue, #101 132.15 Trustees of St. Andrews Congregation
of the United Church of Canada 22165 Dewdney Trunk Road 4,432.25 Trustees of the Congregation of the Haney Presbyterian Church 11858 -216th Street 4,035.81 Trustees of the Congregation
of Whonnock United Church 272nd Street 527.43 Trustees of the Maple Ridge East Congregation of Jehovah's 11770 West Street 2,769.28 Trustees of Webster's Corner United Church 25102
Dewdney Trunk Road 1,618.53 United Church of Canada 27079 River Road 799.91 Whonnock United Church 27091 River Road 1,602.16 Wildwood Fellowship Church 10810 -272nd Street 1,817.34
Schools Haney -Pitt Meadows Christian School Association 12140 -203rd Street 5,339.14 Meadowridge School Society 12224 -240th Street 8,828.38 Roman Catholic Archbishop of Vancouver
22561 -121st Avenue 2,790.59 2005 Property Taxes Forgone through Permissive Tax Exemptions 344,745.02
Assessment/Taxation Comparative Statistics Annual Report 2005 – District of Maple Ridge 100 2005 2004 2003 2002 2001 1995 Assessment for General Taxation (1) Land $4,833,879,324 $3,816,782,967
$3,157,399,417 $2,893,505,637 $2,834,911,228 $2,630,071,078 Less: Exempt Land 469,209,864 370,583,656 327,780,953 316,593,785 292,129,201 273,155,849 Net Land Assessment $4,364,669,460
$3,446,199,311 $2,829,618,464 $2,576,911,852 $2,542,782,027 2,356,915,229 Improvements $3,346,076,595 $2,964,271,091 $2,829,346,041 $2,471,475,641 $2,406,777,940 $1,987,280,002 Less:
Exempt Imp & Utilities 413,194,210 345,286,474 315,123,146 309,294,304 314,353,484 263,307,062 Net Improvement Assessment $2,932,882,385 $2,618,984,617 $2,514,222,895 $2,162,181,337
$2,092,424,456 $1,723,972,940 Total Taxable Assessment $7,297,551,845 $6,065,183,928 $5,343,841,359 $4,739,093,189 $4,635,206,483 $4,080,888,169 Assessment for School Taxation (1) $7,223,372,588
$6,024,123,753 $5,321,328,859 $4,704,437,907 $4,590,475,481 $4,043,906,577 General & Debt Tax Rates (per $1,000) (2) Residential $ 3.9761 $ 4.5388 $ 4.8354 $ 5.1622 $ 4.9791 $ 3.8540
Utilities 39.3299 40.0000 40.0000 39.9999 40.0000 24.0060 Industrial 56.1162 55.7501 52.3140 47.8372 46.0814 34.9530 Business/Other 14.2180 14.0547 13.6855 13.0083 12.6073 11.4020 Seasonal/Recreatio
nal 11.4987 11.3809 10.8809 10.2821 9.8114 7.6660 Farm 16.7997 16.1870 15.6020 14.9770 14.4850 12.8830 School Tax Rate (per $1,000) (1) Residential $ 2.8888 $ 3.3732 $ 3.6727 $ 3.9475
$ 3.9122 $ 3.7663 Utilities 14.9000 15.0000 15.0000 15.0000 15.0000 15.0000 Industrial 12.5000 12.5000 12.5000 12.5000 12.5000 12.7000 Business/Other 9.6000 9.9000 9.9000 9.9000 9.9000
10.1000 Seasonal/Recreational 4.5000 4.5000 4.5000 4.5000 4.5000 4.0000 Farm 6.8000 6.8000 6.8000 6.8000 6.8000 6.8000 Residential Tax Rate (per $1,000) (2) General (incl. Reg. Library)
$ 3.9761 $ 4.4899 $ 4.7824 $ 5.1038 $ 4.9087 $ 3.7350 Debt after 2004 incl. above 2005=Fire .0677 .0489 .0530 .0584 .0704 .1190 Transit Authority (GVTA) .4738 .2725 .2874 .2874 .2095
— Local School Levy 2.8888 3.3732 3.6727 3.9475 3.9122 3.7663 Regional Hospital — — — — — .2735 Regional District .0925 .1041 .1038 .1083 .1109 .0486 Regional Parks/911 — — — — — .0720
Municipal Finance Authority .0003 .0003 .0003 .0003 .0003 .0003 B.C. Assessment Authority .0920 .1057 .1159 .1245 .1267 .1221 $ 7.5912 $ 8.3973 $ 9.0155 $ 9.6302 $ 9.3387 $ 8.1368 Utilities
& Penalties Current Years Levy $78,592,514 $73,408,051 $69,738,023 $65,465,815 $63,057,918 $48,432,576 Per Capita $ 1,073 $ 1,043 $ 1,007 $ 955 $ 998 $ 854 Collections $75,871,676 $71,248,685
$67,185,946 $62,796,422 $61,689,009 $47,523,998 Percent of Levy 96.54% 97.06% 96.34% 95.92% 97.83% 98.12% Gross Tax Collections $78,242,273 $74,276,472 $70,208,081 $66,238,488 $63,248,661
$48,797,067 Percent of Current Levy 99.55% 101.18% 100.67% 101.18% 100.30% 100.75% Taxes Outstanding $ 3,418,895 $ 2,951,152 $ 3,472,125 $ 1,896,348 $ 2,748,666 $ 1,517,624 Note: 1
Effective in 1983, actual value assessments were used in determining tax levies for general Municipal purposes and effective in 1984 for School purposes, pursuant to the policy of the
Province of British Columbia. 2 Variable tax rates were established in 1983 for different classes of property pursuant to the policy of the Province of British Columbia for Municipal
Government services and 1984 for all other Government Levies.
Property Assessments & Tax Rates By Property Class Annual Report 2005 – District of Maple Ridge 101 Major Light Business Seasonal Residential Utilities Industrial Industrial Other Recreational
Farm Analysis of 2005 Taxable Values For General Purposes 6,753,675 9,216 10,376 75,446 442,065 1,183 5,591 ($ in 1,000's) Percentage of Taxable Values 92.54% .13% .14% 1.03% 6.06%
.02% .08% Percentage of General Taxation 76.35% 1.03% 1.66% 3.05% 17.60% .04% .27% Analysis of 2005 Rates (Per $1,000) General & Debt 3.9761 39.3299 56.1162 14.218 13.9992 11.4987 16.79
Fire .0677 .6701 .9561 .2422 .2385 .1959 .28 Library School 2.888 14.90 12.50 9.60 9.60 4.50 6.80 B.C. Assessment Authority .092 .5239 .5239 .286 .286 .092 .092 Municipal Finance Authority
.0003 .0005 .0005 .0005 .0001 .0002 .0002 Regional District & 911 Emergency .0925 .3238 .3145 .3145 .2266 .0925 .0925 Transit Authority .4738 3.0325 2.9475 2.9475 2.1223 .4738 .4738
Note: 1. Properties are categorized into 9 different classes for assessment and taxation purposes. 2. The District of Maple Ridge has no properties within classes 3 (Forestry) and 7
(Tree Farm).
Revenue & Expenditures Last Five Fiscal Years Comparison Annual Report 2005 – District of Maple Ridge 102 Revenue 2005 2004 2003 2002 2001 Property Taxes $38,946,352 $36,240,565 $34,149,649
$30,511,714 $29,637,279 Fees 22,337,116 19,530,683 19,830,112 17,646,073 15,520,406 Investment Income 2,271,515 1,817,278 1,992,935 1,867,976 2,283,248 Developer Contributions 30,952,622
17,246,981 7,161,091 4,341,039 6,574,049 Other Government Transfers 2,291,237 4,097,801 2,683,433 3,705,759 2,035,959 Other Proceeds 725,244 6,937,442 2,577,362 2,977,216 2,433,396
$97,524,086 $85,870,750 $68,394,582 $61,049,777 $58,484,337 Expenditures 2005 2004 2003 2002 2001 Analysis by Function Protective Services $16,387,421 $15,934,006 $13,371,096 $13,054,780
$10,615,809 Transportation Services 10,023,304 15,215,400 7,967,189 8,768,917 8,547,740 Recreation and Cultural 15,419,618 16,369,202 16,342,241 26,253,448 24,866,056 Sewer and Water
Utilities 13,221,160 13,304,971 11,948,434 11,343,504 10,034,204 General Government Services 10,597,951 28,331,512 8,228,031 8,225,042 8,865,297 Other Services 2,293,164 2,373,210 2,354,179
2,160,444 1,852,946 Internal Cost Reallocations * — (1,720,420) (1,519,794) (1,222,229) (1,301,348) Contributed Subdivision Infrastructure 26,284,692 9,533,012 4,849,407 1,663,909 3,629,494
$94,227,310 $99,340,893 $63,540,783 $70,247,815 $67,110,198 Analysis by Object Goods and Services $43,783,867 $67,385,502 $36,709,464 $47,467,142 $44,804,134 Wages and Salaries 21,172,807
19,666,718 18,919,903 18,687,962 16,772,339 Interest and Financing Fees 2,985,944 2,755,660 3,062,009 2,428,802 1,904,231 Contributed Subdivision Infrastructure 26,284,692 9,533,012
4,849,407 1,663,909 3,629,494 $94,227,310 $99,340,893 $63,540,783 $70,247,815 $67,110,198 1. *Reporting was changed in 2004 – 2005
Capital Assets Acquired Last Five Fiscal Years Comparison Annual Report 2005 – District of Maple Ridge 103 2005 2004 2003 2002 2001 Capital Acquisitions General Government $ 1,553,791
$13,242,946 $ 1,674,938 $ 1,678,837 $ 3,114,551 Transportation 4,540,443 9,326,645 2,589,050 3,677,744 3,674,356 Parks and Recreation 2,316,218 3,106,567 2,243,117 14,486,206 16,457,033
Protective Services 544,937 1,371,699 365,683 781,353 106,972 Public Health and Other 152,779 5,375 189,196 — 5,705 Sanitary Sewer & Waterworks 2,907,987 3,093,844 2,523,004 2,332,398
1,608,854 Subdivision Infrastructure 26,284,692 9,533,012 4,849,407 1,663,909 3,629,494 Total Capital Acquisitions $38,300,847 $39,680,088 $14,434,395 $24,620,447 $28,596,965 Source
of Funding Revenue Funds $ 2,887,107 $ 812,881 $ 2,318,453 $ 1,717,843 $ 2,543,160 Reserve Funds 4,897,440 8,593,056 4,180,949 5,148,182 6,578,254 Contributed Assets 27,472,235 10,677,566
5,848,693 2,905,648 4,322,718 Long Term Debt — 11,877,554 — 11,095,834 13,922,339 Grants 266,657 1,551,330 1,129,375 2,639,864 (133,368) Development Fees & Other 2,777,408 6,167,701
956,925 1,113,076 1,363,862 Total Financing $38,300,847 $39,680,088 $14,434,395 $24,620,447 $28,596,965
Annual Report 2005 – District of Maple Ridge 104
District of Maple Ridge The District of Maple Ridge lies on the north shore of the Fraser River, 45 km east of the City of Vancouver
The Corporation of the District of Maple Ridge 11995 Haney Place Maple Ridge, B.C. Canada V2X 6A9 Phone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.org