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HomeMy WebLinkAboutAnnual Reports 2014.pdfAa:.':s " - _ .. ' - 5 '•�i,(.'„ fir. 'rl < < �� .'i"t .: = •, y_ •: .. - - qty.;' ' �.L�/y 1•• �. re _f it for „ F fir- J :r,I ^i (>•. 1_ ry -.1 - � i 't`\ • •, �. � �d F� f:r .-�i�t Y, `�• ^w•a7..' '�$'' .�1,� •'iKy .� r ��,.J r� 7 R• �I :Lrr ^,y'x_ .%Y 41 �'S �. ��,�, � I�_ .rY��xQ'�•.�' 1 f •�. ' i` � ii fir•.' d -f i' ` -:.} 11 + �• .i� , , f f � � •� `•r� - fir, �A:m +• .�+ �����'� �4e li�� .. •J r .. z. . •t!��'%-R��_{_'_?'�ilr-�� •v r. .s >� • F :'..J.' I.f�w�.� iili�r �� .yi Corisa Bell Councillor Bob Masse Councillor Tyler Shymkiw Councillor Mayor Nicole Read and Members of Council (2014 - 2018) Kiersten Duncan Councillor Gordy Robson Councillor Craig Speirs Councillor 2014 Annual Report City of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2014 11995 Haney Place Maple Ridge, BC V2X 6A9 Telephone: 604-463-5221 Fax: 604-467-7329 www. ma pleridge. ca www. fa cebook. com/yourma pleridge twitter.com/yourmapleridge ! l 2014 Annual Report City of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2014 11995 Haney Place Maple Ridge, BC V2X 6A9 Telephone: 604-463-5221 Fax: 604-467-7329 www. ma pleridge. ca www. fa cebook. com/yourma pleridge twitter.com/yourmapleridge Government Finance Officers Assoc�atio❑ Canadian Award for Financial Reporting presented to District of Maple Ridge British Columbia For its Annual Financial Report for the Year Fnded December 31, 2013 About This Report City of Maple Ridge British Columbia, Canada Annual Report for the year ending December 31, 2014 The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Canadian Award for Financial Reporting to the City of Maple Ridge for our annual financial report for the fiscal year ended December 31, 2013. 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 Canadian Award for Financial Reporting for the 24th consecutive year. Designed and prepared by the Finance Department May 2015 Cover Photograph by Dakota Maverick Photography Other Photography by In View Images, Dakota Maverick Photography, Colin Andre and C.K. Lee This report is available online and is printed in a limited quantity to protect the environment. Table of Contents Introductory Section Message from the Mayor ................................................... 6 Message from the CAO ....................................................... 7 Elected & Appointed Officials ............................................. 8 StrategicPlan......................................................................9 Progress Report................................................................13 Development Cost Charges Report.................................34 Commissions of Council...................................................35 Council Committees and Other Appointments................36 Services Provided by Municipal Departments ................37 Awards..............................................................................43 Summary of Services and Regional Relationships ......... 44 Financial Section Message from the Corporate Finance Officer.................46 Introduction to Financial Statements..............................53 Consolidated Statements Management's Responsibility for Financial Reporting... 54 Auditors' Report................................................................55 Consolidated Statement of Financial Position................56 Consolidated Statement of Operations ...........................57 Consolidated Statement of Change in Net Financial Assets............................................................................ 58 Consolidated Statement of Cash Flow ............................59 Significant Accounting Policies........................................60 Notes to the Consolidated Financial Statements ............. 63 Consolidated Report of Segmented Revenue and Expenses......................................................................... 72 Supporting Statements & Schedules Schedule of Change in Operating Accumulated Surplus............................................................................ 74 Schedule of Change in Equity in Capital Assets ............... 75 Schedule of Change in Reserved Accumulated Surplus............................................................................ 76 Continuity Schedule of Debenture Debt ........................... 78 Schedule of Tangible Capital Assets ................................. 80 Continuity Schedule of Reserves ...................................... 82 Statistical Section General Comparative Statistics ......................................... 84 Permissive Tax Exemptions ............................................... 86 Major Property Tax Payers ................................................ 88 Assessment/Taxation Comparative Statistics .................. 89 Property Assessments & Tax Rates .................................. 90 Revenue & Expenses - Last Five Fiscal Years Comparison ................................ 91 Tangible Capital Assets Acquired - Last Five Fiscal Years Comparison ................................ 92 Glossary.............................................................................. 93 Map............................................................Inside Back Cover City of Maple Ridge - Annual Report Page 5 Message from the Mayor On behalf of the City, I present the 2014 Annual Report. This report is meant to provide you with an overview of our City's financial performance for the fiscal year ending on December 31, 2014. In addition to an overview of our financial performance, this Report aims to provide citizens with an overview of our City's progress as outlined in our Progress Report. This Annual Report is part of a series of publications and online tools that are being assessed by Council to ensure they afford our citizens with a high degree of accessibility and transparency in a format that is easy to consume. In November 2014, our citizens selected seven leaders to drive forward a strong change mandate over the next four years. Together, we intend to deliver on a list of strategic improvements that will foster greater trust between local government and our citizens. The seven leaders that you have selected are going to work hard to elevate our City in the eyes of the region and other levels of government. We intend to align all forces in this City on the same side of the ball and we are going to push forward together in a direction that is achievable, measurable and timely. Maple Ridge is an amazing community, but it is vibrating with an eagerness to grow into its potential. I promised to lead Maple Ridge into a new era and it is with the hopes of our 80,000 citizens in mind that I rise each morning to take on that challenge. I would be utterly remiss to not express my gratitude for the foundation built by previous Councils. In particular, it is with heartfelt sincerity that I thank our previous Mayor, Ernie Daykin, for his love and dedication to this community over the years. He remains a valuable community ambassador. As one of the largest employers in the City, I also wish to take this opportunity to thank City staff for the many milestones and moments over the last year that shaped the progress laid out in this Report. This Council is going to rely heavily on staff in the years to come and we are already encouraged by the inspirational ideas and strategic thinking that new beginnings have fostered. This is a community of bold assets and our power lies in our ability to connect them behind a common vision. This Annual Report is the work of our previous Council and the last term saw some great achievements. The Hammond Area Planning process, for example, demonstrates our City's ability to leverage multiple mediums to capture the vision of Hammond residents for the future of their neighbourhood. On September 12, 2014, on the 140th anniversary of our incorporation, Maple Ridge became a City. These are successes that our current Council will build on and we are already looking ahead to the next Annual Report, eager to show you all that we have accomplished. The last few months have been busy as Council sets a new pace and work plan to achieve bold goals. As I write this message, I am filled with equal amounts honour and gratitude that I have been entrusted to lead our City forward into the future. I will remain connected to the magnitude of our citizens' trust every step that I take. I cannot wait to report back again next year. In the interim, I intend to check in often and encourage citizens, staff and stakeholders to bring me your ideas, concerns, hopes and dreams. We are in an era of energetic possibility and together we are going to build amazing! With humble regard, ffec&�,e 1Q. ,24 Nicole Read Mayor Tel: 604-463-5221 nread@mapleridge.ca City of Maple Ridge - Annual Report Page 6 Message from the CAO On behalf of the employees of Maple Ridge, I am very proud to present the 2014 Annual Report. This report, along with the 2014 Citizens Report, provides citizens with a look at the finances of the community for the period ending December 31, 2014. 2014 was an election year, and in November Maple Ridge citizens came out to the polls to elect their new Council which will be serving a four year term instead of three. The turnout was up by 6% compared to the 2011 election and in early December the new Council was sworn in. I would like to take the opportunity to thank the outgoing Mayor and Council for their service to the community. Our new Council is a wonderful combination of experienced veterans and new leaders who have emerged to move our community forward. All of us on staff look forward to working with this new team as they bring their individual expertise and passion together to create a strong vision for Maple Ridge. The greatest opportunity and challenge that the City faces is the rapid growth in both our community and the region. In 2014 Council completed important policy work that will help define how the community adapts and evolves to meet both the opportunities and the challenges. The City's Transportation Plan, Housing Action Plan and Commercial & Industrial Strategies were all completed in 2014, and our new Council is hard at work assigning priorities to the implementation work that has begun as we turn the plans into action. In the midst of this forward looking policy development, Maple Ridge celebrated two very significant milestones. On September 12, 2014 Maple Ridge, BC's sixth oldest community celebrated its 1401h Anniversary of Incorporation. Even more special, on that same day, Maple Ridge changed from a 'District' to become BC's 501h City. This change in designation is symbolic of the changing face of our community. The professionalism and dedication of everyone I work with is an inspiration every single day. We have a very committed staff that strives to provide excellent service to the citizens of Maple Ridge. As I mentioned, I thank our past Council for their service and look forward to working with Mayor Read and the new Council. All of us on staff share their commitment to creating a great community. Maple Ridge is an outstanding community to live in and is located in a beautiful natural setting. Thank you for taking the time to review this report. We are all very proud of our community. This is our home. This is our future. J. L. (Jim) Rule Chief Administrative Officer City of Maple Ridge - Annual Report Page 7 Elected & Appointed Officials Elected Officials (2014 - 2018) Mayor Nicole Read Councillor Corisa Bell Councillor Gordy Robson Councillor Kiersten Duncan Councillor Tyler Shymkiw Councillor Bob Masse Councillor Craig Speirs Mayor Council Chief Administrative Officer Jim Rule General Manager: General Mana er: Actin Mana er Of Director of Human g Manager Corporate g g g Community Development, Corporate &Financial Economic Resources Communications Parks & Recreation Services Services Development Frances King Kelly Swift Fred Armstrong paul Gill Paul Gill DirectBoa, Manager of Manager of Parks & FFinancial Planning Business Systems David Trevor Thompson Kathleen Gormley Director of Recreation Wendy McCormick Director of Community Services Sue Wheeler Manager of 11 Manager of Revenue & Collections Accounting Silvia Rutledge Catherine Nolan Managerof Legislative Services & Emergency Program Director of Corporate Support Officer in Charge Joh B raja Con Marla David Fleugel Senior Manager of Bastaja, BA, MRM ,olice Services -Finance Fire Chief/Director &Admin Dane Spence Maureen Jones Crabtree, BA Director of Licences, Permits & Bylaws................................................................................................................ FDirector of Director of Parks & Facilities................................................................................................................................David ffoan Tech nolo€ Director of Planning hris Crabtree General Manager: Manager Of g General Manager: Community Development, Parks & Recreation Services Public Works & Sustainability & RCMP Development Services Corporate Planning Officer in Charge Frank Quinn Laura Benson David Fleugel Director of Corporate Support..........................................................................................................John Bastaja, BA, MRM Director of Engineering Operations.........................................................................................Russ Munl cipal Engineer Director of Human Resources................................................................................................................... Frances King, MA David Pollock Crabtree, BA Director of Licences, Permits & Bylaws................................................................................................................ Liz Holitzki Director of Parks & Facilities................................................................................................................................David Boag Director of Planning Christine Carter, M.PL., MCIP Director of Recreation..............................................................................................................................Wendy Christine Carter Manager of Accounting...............................................................................................................Catherine Nolan, CPA, CGA Manager of Business Systems..................................................................................................................Kathleen Gormley Manager Corporate Communications........................................................................................................... Director of Engineering Manager of Economic Development (Acting).......................................................................Paul Gill, BBA, CPA, CGA, FIRM Operations Thompson, BBA, CPA, CGA Manager of Legislative Services & Emergency Program..................................................................................... Russ Carmichael Manager of Revenue & Collections...............................................................................................................Silvia Rutledge Manager of Sustainability & Corporate Planning......................................................................... Laura Benson, CPA, CMA Municipal Engineer...............................................................................................................................David ocelnces,DfLtiBylaws Senior Manager of Police Services - Finance & Administration................................................................. Maureen Jones msr David Fleugel Hodzk Appointed Officials (Department Heads) Chief Administrative Officer...................................................................................Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General Manager: Community Development, Parks & Recreation Services .................................... Kelly Swift, MBA, BLS General Manager: Corporate & Financial Services..............................................................Paul Gill, BBA, CPA, CGA, FIRM General Manager: Public Works & Development Services........................................................ Frank Quinn, P.Eng., MBA Director of Community Fire Safety Services/Fire Chief.................................................................................. Dane Spence Director of Community Services........................................................................................................................ Sue Wheeler Director of Corporate Support..........................................................................................................John Bastaja, BA, MRM Director of Engineering Operations.........................................................................................Russ Carmichael, AScT, FIRM Director of Human Resources................................................................................................................... Frances King, MA Director of Information Technology...................................................................................................Christina Crabtree, BA Director of Licences, Permits & Bylaws................................................................................................................ Liz Holitzki Director of Parks & Facilities................................................................................................................................David Boag Director of Planning................................................................................................................ Christine Carter, M.PL., MCIP Director of Recreation..............................................................................................................................Wendy McCormick Manager of Accounting...............................................................................................................Catherine Nolan, CPA, CGA Manager of Business Systems..................................................................................................................Kathleen Gormley Manager Corporate Communications........................................................................................................... Fred Armstrong Manager of Economic Development (Acting).......................................................................Paul Gill, BBA, CPA, CGA, FIRM Manager of Financial Planning.......................................................................................Trevor Thompson, BBA, CPA, CGA Manager of Legislative Services & Emergency Program..................................................................................... Ceri Marlo Manager of Revenue & Collections...............................................................................................................Silvia Rutledge Manager of Sustainability & Corporate Planning......................................................................... Laura Benson, CPA, CMA Municipal Engineer...............................................................................................................................David Pollock, P.Eng. Senior Manager of Police Services - Finance & Administration................................................................. Maureen Jones RCMP Officer in Charge.........................................................................................................Superintendent David Fleugel Municipal Auditors - BDO Dunwoody LLP Municipal Solicitors -Young Anderson - Municipal Law Municipal Bankers -TD Canada Trust - Heenan, Blaikie - Labour Law City of Maple Ridge - Annual Report Page 8 Strategic Plan The Strategic Plan was developed by Council to guide the development of specific objectives to focus on in order to achieve the community vision MISSION A safe, livable and sustainable community for our present and future citizens. VALUE STATEMENTS Leadership To encourage innovation, creativity Corporate Strategic Documents. and initiative. Service To be fair, friendly and helpful. Reputation To stress excellence, integrity, Parks, Rec & Cultural Master Plan accountability and honesty. Human Resources To recognize that our people are our most valuable resource. Community To respect and promote our Corporate Focus Areas community. Stewardship To consider the long-term Strategic Technology Plan consequences of actions, think broadly across issues, disciplines and boundaries and act Fire Master Plan accordingly. VISION 2025 The City of Maple Ridge is among the most sustainable communities in the world. As a community committed to working toward achieving carbon neutrality, residents experience the value of a strong and vibrant local economy and the benefits of an ongoing commitment to environmental stewardship and creation of stable and special neighbourhoods. Maple Ridge is a world -leading example of thoughtful development and a socially cohesive community, especially as it relates to the use of leading edge "environmental technologies," social networks and economic development. Other municipalities consistently reference the City of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. Citizens and Customers Council Community Groups Metro Vancouver Consultation Individual(Annual) Strategic Human Resource Training Performance Plans Succession Plan Strategic Focus Areas Mission, Vision and Values Corporate Strategic Documents. • Inter -Government • Economic Development Official Community Plan • Environment • Safe and Livable Community Parks, Rec & Cultural Master Plan • Smart Managed Growth • Governance Economic Development Strategy Corporate Strategic Plan Infrastructure Master Plans Corporate Focus Areas Transportation Master Plan Top Performing Bud et Guidelines Strategic Technology Plan Municipality Initiative Human Resource Plan Fire Master Plan Police Master Plan Policy Manual Department Corporate Business Plan Business Plans & Performance Measures Financial Sustainability Plan Reserve Funds Service Evaluation Five-year Financial Plan Capital Funds SWOT Analysis (Opera ting/Capital budgets) Life Cycle Reserves Goals & Objectives Development Cost Charges Corporate Alignment Individual(Annual) Strategic Human Resource Training Performance Plans Succession Plan Strategic Focus Areas • Community Relations • Inter -Government • Economic Development Relations/Networks • Environment • Safe and Livable Community • Financial Management • Smart Managed Growth • Governance • Transportation Community Relations Vision 2025 Maple Ridge residents and business owners report very high levels of satisfaction with the City's efforts to keep citizens informed of City plans and projects and to ensure citizens are aware of when and how they can participate in civic processes. Key Strategies • Provide a continuum of opportunities that encourage and enable citizen participation in local government and local government decision-making • Develop methods to communicate on a timely basis with citizens and community groups • Survey citizens to obtain their views on the community and their satisfaction with City services • Provide information about and actively promote the actions individual citizens and businesses can take to augment the City's sustainability efforts • Provide opportunities through events and festivals for growing our citizens' sense of community Economic Development Vision 2025 Maple Ridge made the transition from dormitory suburb to employment magnet by carefully targeting businesses that fit within the context of the City's many neighbour- hoods. Commercial ventures were encouraged in the accessible, pedestrian -friendly downtown and at nodes along major roads; agricultural activities were enabled in the City's famed rural areas; home-based businesses were encouraged and clean industry was attracted to existing and new business parks created near key transportation junctions and neighbourhoods. The City enjoys the many benefits of having the majority of its residents work in the community in which they live. City of Maple Ridge - Annual Report Page 9 Strategic Plan Key Strategies • Use a formal economic development strategy, grounded in the principles of sustainability as a means to structure a positive business and investment climate • Support the retention and expansion of existing local businesses that add to the quality of life in 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 an efficient, customer -service oriented approach to the delivery of City services that is timely, cost effective, friendly and efficient • Develop and maintain high quality community documentation and promotional material to attract investment and employment • Preserve natural assets that could positively contribute to economic development • Enhance the trail systems so that they can be used to enhance economic development Environment Vision 2025 Maple Ridge continues to lead the nation in preserving and enhancing its community's quality of life, air, water and land. The City, long a front-runner in the protection of environmentally sensitive areas, is one of the first municipalities to promote green -building and innovative technologies in residential and commercial construction and infrastructure. The City has won a number of awards for its practices relating to energy use in civic buildings and the City fleet and its support of community waste reduction activities. Key Strategies • Continue to promote individual, business and community responsibility for the stewardship of natural resources • Identify and devise effective protective mechanisms for environmental features (such as watercourses) and areas that require special recognition and management • In partnership with other levels of government, adjacent municipalities, First Nations and community groups, develop programs and projects to preserve and enhance the natural assets of Maple Ridge Set targets for the purchase and installation of renewable energy sources and establish energy efficiency goals for facilities, infrastructure, operations and fleet Lobby senior levels of government to change codes and regulations to promote or require the use of "green" and innovative technology Financial Management Vision 2025 The City's award-winning financial, investment, purchasing and human resources policies and practices are tightly aligned with and contribute to the City's continued vision of sustainability. Key Strategies • Construct financial plans and business plans in accordance with the adopted Financial Sustainability Policies • Develop multi-year financial plans that not only address immediate needs but also address the longer-term sustainability of our community • Use a formal, business planning framework as a means to structure decision-making and publicly reporting our performance • Identify methods to expand the tax base and generate non -tax revenue • Continue to use a user -pay philosophy • Review policies and processes to ensure they are consistent with the corporate strategic direction and external influences • Provide high quality City services to our citizens and customers in a cost effective, efficient and timely manner Governance Vision 2025 Maple Ridge is a leader in voter turnout for Municipal Elections as more than half of those eligible to vote, exercise that right. Elected officials and City staff continue to confidently lead the community on its journey to achieving its vision. Meaningful engagement of staff, stakeholders and citizens ensures quality decision- making. Politicians and staff model the City's values and consistently deliver on the commitments, goals and objectives stated in the Strategic Plan and Business Plans. Key Strategies • Conduct our business in a manner that upholds and enhances the public's trust • Function as an open government with the greatest possible access by citizens to information and opportunity for engagement in decision-making processes • Demonstrate leadership in applying and promoting the principles of sustainability recognizing that each individual decision may not be optimal for all pillars of sustainability City of Maple Ridge - Annual Report Page 10 Strategic Plan Inter -Government Relations/Networks Vision 2025 The City receives outstanding levels of support and cooperation from senior levels of government, crown agencies, the regional district, the school district, our municipal neighbours, First Nations, community groups and corporate Canada because of the strong, positive working relationships, at both the political and staff level, that have been established and nourished over the years. Key Strategies • Develop and maintain strong, positive working relationships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie and Kwantlen First Nations; our fellow members of the Greater Vancouver Regional District and the Fraser Valley Regional District • Enhance relationships with provincial and federal employees and politicians to further the legitimate interests of the City • Continue to leverage our voice and enhance our relationships with the Union of British Columbia Municipalities, the Federation of Canadian Municipalities and the Lower Mainland Local Government Association • Identify and promote the use of partnerships and networks with public agencies; crown corporations; business; not-for-profit; community groups; and, volunteers to provide local government and community services in a cost-efficient, effective and timely manner Safe and Livable Community Vision 2025 A community development model is at the heart of the City's success in meeting the safety, security and social needs of the citizenry. By networking with other levels of government, the RCMP, the School Board, community agencies and business groups and by capacity building with not -for -profits and neighbourhood groups all Maple Ridge residents have their basic health, safety, shelter, food and income needs met, have access to community services to assist them in achieving their full potential; are able to actively participate in civic processes; and can contribute to establishing an exceptionally strong community. Key Strategies • Strive for enhanced service levels, quality of life and independence by citizens and community organizations in the delivery of leisure services and other City services through community development • Develop and implement preventative as well as reactionary plans to 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 • Work closely with School Board, Health Authority, Regional Library, other levels of government and agencies to encourage the adequate provision of public services that are not the responsibility of local government • 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 sustainability, 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, sustainable multi-year financial plans • Continue with the implementation of the Police and Fire Master Plans • Provide a variety of parks, trails, open spaces and gathering places • Recognize and support the important contribution of volunteers in the community • Encourage active and healthy living among citizens through the provision of a variety of exceptional recreational, educational and social activities • Preserve and enhance heritage resources to provide citizens with the historic context of the community • Encourage citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural opportunities, special events, educational and social activities. City of Maple Ridge - Annual Report Page 11 Strategic Plan Smart Managed Growth Vision 2025 Maple Ridge has risen to the challenge of accepting growth while at the same time protecting the quality of life and diversity of residential options that is so important to citizens. By densifying many neighbour- hoods, the City has maintained the rural character and small-town feel of the community. Specific neighbour- hood plans supported by design guidelines and attention to the natural landscape were keys to retaining the character of neighbourhoods that experienced in -fill. A vibrant, pedestrian -friendly, accessible downtown is the heart and gathering place for the community. Shopping, educational facilities and utility infrastructure were developed concurrent with the new or densified neighbourhoods. Key Strategies • Develop land use management and development processes that are clear, timely, open, inclusive and consultative • Use the Official Community Plan and the City's Corporate Strategic Plan to ensure growth is well- managed and balances the three pillars of sustainability (social, economic and environment) thereby enhancing the unique quality of life in Maple Ridge • Develop land use regulations, bylaws, procedures and practices to implement the Official Community Plan and all other Strategic and Master Plans thereby providing clear interpretation of the City's direction, goals and objectives • Manage existing City 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; public buildings as well as data and communications technology • Encourage the use of adaptive technologies in new construction so that buildings are flexible to changing needs and demographics • Explore the introduction of innovative new infrastructure and technology (such as fibre optics, geo-thermal power and energy from sewer systems) Transportation Vision 2025 Maple Ridge has been able to accommodate tremendous population and economic growth by planning growth around multi -modal transportation routes. The City works very closely with the regional transportation authority to ensure that employment centres as well as neighbourhoods accepting increased density or new medium density neighbourhoods would be well served by public transit and a rapid transit metro line. In addition, a third east -west route through the community was added to assist with commercial and private vehicle traffic and all -day, two-way commuter rail service is now a reality. The downtown area is an excellent example of creating a pedestrian friendly environment that enables citizens and visitors to easily explore the uptown shops and services before taking a casual stroll down to the riverfront promenade. Key Strategies • 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 • Promote alternative modes (pedestrian, bike, public transit) of travel to reduce reliance on the automobile • Continue to improve the walk -ability of the downtown, ensuring it is pedestrian friendly and accessible, particularly for those with impaired mobility • In cooperation with other regional stakeholders, identify improvements to the inter -municipal transportation system within the Lower Mainland and the Fraser Valley City of Maple Ridge - Annual Report Page 12 Progress Report Council and Staff are pleased to present the eighth annual Progress Report to the citizens of Maple Ridge. Council's Corporate Strategic Plan is an important tool in the success of our community. It sets the vision for the future and key strategies that will help to achieve that vision. Regular reporting on achievement toward the plan is another important tool to keep things on track. In an effort to enhance public performance reporting and improve citizen engagement, Maple Ridge embarked on a program that began in 2007, supported by funding through the National Centre for Civic Innovation in New York and resources provided by CCAF-FCVI (formerly the Canadian Comprehensive Auditing Foundation). The process involved citizens, business owners, community groups and staff from numerous municipalities. One of the resulting enhancements Maple Ridge has implemented is online performance reporting in the form of scorecards. This gives citizens and other interested parties access to performance information online, responding to a desire for 24/7 access at a high level, with drill -down functionality as and when needed, without sifting through lengthy paper reports. This strengthens our efforts to ensure an open and transparent government and greatly enhances public access to information. The information provided in this publication is a subset of scorecards available on our website. These scorecards represent progress related to high-level community goals in the Corporate Strategic Plan. The full set of scorecards is available on our website www.mapleridge.ca/787/Scorecards. .. 4dg .T".. < :7 rj .r_v�. 'FL] i t ..'V•r .._... o:. •aFr _s �.�. kYWWlf.p4,-d Er. MAPLE RIDGE BRITISH COLUMBIA Your Council Scorecards There arc mora Mvr 60 xaer_ _v h eaa[Pe you 1. sea haw we're Pre4eaanq in rdYwn to the Gly. rte, g 4) NohFyMei 6vs em ow We CarcFSC aye Snar r Tnesexoeammeawo pogo sae ie�niN eto ^ "I_ I a t, cmunrt Yr € d k h' MMM n ev�W ad apPruriaad. T Maps Feeruxa 5mre<ara rr.r r nw�.,ra OnService Request Ljj 0nu_ Services S.N.1 a category la a i.. the associated scmrecarda. City of Maple Ridge - Annual Report Page 13 f CONTACT US SV uIrlebllllll&Corporm Planning 11: Fv-, FWre Maple MW 6C VLK SA9 rmd TPL K44Wu41M EQ 6"I-r3n LMM BENSON N.r." A $gym kty d Crapon4 R�9 Ertel HOURS Word" - Fnday 8[O ae-d DO" 610 0—M J Progress Report Community Relations Community Volunteers Target Statement Provide a supportive environment for volunteer participation in collaboration with community partners. Overview Volunteerism is a meaningful and rewarding activity on personal, professional and social levels that contributes to a thriving community. Volunteering plays a role in stimulating community empowerment and contributes to a strong sense of belonging. We provide support and resources to build a strong community through engagement, discussion, training, mentoring, guiding and collaboration. Status Report According to a Parks & Leisure Services survey conducted by Sentis in 2014, 29% of community members are volunteering. This is down from previous years when the survey was conducted by Ipso Reid, so may be a result of the survey method. In 2015, the Community Volunteers scorecard data was reviewed and amended to be consistent in reporting and to align with the Parks & Leisure Services formal survey conducted once every three years. Economic Development Increase Commercial Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview Maple Ridge relies on property taxes to fund most of the programs and facilities citizens and businesses enjoy. Attracting commercial enterprises means less reliance on residential property taxes to fund these important programs and facilities, leading to a more economically sustainable community. Property taxes collected from new commercial taxpayers is an indicator of Maple Ridge's economic viability. This number represents the amount of new revenue for each particular year that was not on the property tax roll in the prior year. The number represents the amount of new commercial property tax revenue that was added to the tax roll each year. An incentive program to attract development to the Town Centre offered tax exemptions for three years to a number of new or improved businesses. The program was very successiui in aurdcunF, Uuur Uusinesses anu resiuenrs w uur uvwnwwn. 450,000 350,000 $ New Tax Revenue from Commercial 250,000 150,000 50,000 -50,000 2006 2007 2008 2009 201022011 2012 2013 2014 Status Report For 2014, commercial exemptions total $82,000. This revenue will be delayed until 2017. City of Maple Ridge - Annual Report Page 14 50% 40% - c 0 30% - - - a a 20% — — 0 0 10% — 0% 2002 2005 2008 2011 2014 Status Report According to a Parks & Leisure Services survey conducted by Sentis in 2014, 29% of community members are volunteering. This is down from previous years when the survey was conducted by Ipso Reid, so may be a result of the survey method. In 2015, the Community Volunteers scorecard data was reviewed and amended to be consistent in reporting and to align with the Parks & Leisure Services formal survey conducted once every three years. Economic Development Increase Commercial Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview Maple Ridge relies on property taxes to fund most of the programs and facilities citizens and businesses enjoy. Attracting commercial enterprises means less reliance on residential property taxes to fund these important programs and facilities, leading to a more economically sustainable community. Property taxes collected from new commercial taxpayers is an indicator of Maple Ridge's economic viability. This number represents the amount of new revenue for each particular year that was not on the property tax roll in the prior year. The number represents the amount of new commercial property tax revenue that was added to the tax roll each year. An incentive program to attract development to the Town Centre offered tax exemptions for three years to a number of new or improved businesses. The program was very successiui in aurdcunF, Uuur Uusinesses anu resiuenrs w uur uvwnwwn. 450,000 350,000 $ New Tax Revenue from Commercial 250,000 150,000 50,000 -50,000 2006 2007 2008 2009 201022011 2012 2013 2014 Status Report For 2014, commercial exemptions total $82,000. This revenue will be delayed until 2017. City of Maple Ridge - Annual Report Page 14 Progress Report Residential Tax Assessment Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview Maple Ridge relies on property tax revenue to fund the majority of public services. The value of properties for the purpose of property taxation is considered the "tax base." A diversified tax base enhances the reliability of this critical funding source. This graph illustrates the percentage of the property tax assessment base that is made up of residential properties. The balance of property types are: business and other, light industry, major industry, utilities, farm and recreation/non-profit. Because the residential class continues to grow steadily vear after vear. it would take manv vears DT repeatea recora-level 94 — 93 — 92 — 91 — 90 — 89 — 88 87 86 85 - 84 — 00 M O `- N M 1:31 M lD I, 00 M O r1 N m -tt m lD I� co M O —1 N M -* 00 00 M M M M M M M M M M O O O O O O O O O O r1 r -I -1 -1 -1 M M M M M M M M M M M M O O O O O O O O O O O O O O O r1 r -I r1 r -I r -I r -I r -I r -I r1 r -I r1 r -I N N N N N N N N N N N N N N N In the otner classes to attect sll?niticant cnanp-e In the alstrlputlon. % of property tax assessment base Status Report For 2014, market change for the residential class was negative 1.2% (market depreciated) and non-residential property classes depreciated by 1.1%. The real growth or non -market change was 1.0% for residential and 0.3% for non- residential. Business Licence Renewals Target Statement Retain the existing number of licensed businesses and attract/generate incremental licensed businesses. Overview Attracting new investment and employment to Maple Ridge and the retention of existing licensed businesses continue to remain critical objectives for Maple Ridge. While statistics can be expected to fluctuate year over year, Maple Ridge's high renewal percentages stand as testament to our efforts in supporting local businesses and validates our objective of attracting incremental businesses and high-value local market jobs for residents. Non -Resident renewals are not displayed on the graph due to the temporary nature of many of the businesses. 100% 90% 80% 70% 60% 50% - 40% 30% 20% 10% — 0% 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report Of the businesses licensed in 2013, 95% of commercial licences and 90% of home based licences were renewed in 2014. City of Maple Ridge - Annual Report Page 15 Progress Report Environment Corporate GHG Emissions Target Statement The City has committed to reducing our corporate GHG emissions 33% by 2020 and 80% by 2050 from 2007 levels. Overview GHG emissions are produced when we operate municipal cars, fire trucks, GHG emissions are produced when we operate municipal cars, fire trucks, street sweepers and lawn mowers, light up sports fields, municipal hall and streetlights and heat municipal swimming pools and municipal buildings. Measuring our progress is an important part of ensuring reduction of energy consumption and the corresponding greenhouse gases through maintenance, procedural, mechanical and behavioural -hanges as we work towards becoming carbon neutral. 2,500 a 2,000 w 1,500 Corporate Services N Contracted Services* U 0 1,000 Carbon Credits `500 Net GHG Emissions** 0 0 2007 2008 2009 2010 2011 2012 2013 2014 Status Report Our community is still growing. Adding streetlights in new subdivisions, new vehicles in the City fleet among other things means that despite our efforts to implement energy saving technologies, our GHGs may continue to go up before we experience reductions. Weather also plays a role. A colder season may result in an increase in natural gas consumption. Natural gas is used to heat many municipal facilities. When it's cold outside, the thermostat gets turned up to create a more comfortable working environment. We are doing many things to reduce the City's GHGs, including implementing alternative energy sources and energy efficiency upgrades at our facilities. As a Charter Member of the E3 Fleet Program, we are transitioning our transportation vehicle fleet to hybrid and electric vehicles and implementing fuel efficiency best practices. Community GHG Emissions Target Statement By 2020, the BC Government has committed to reduce its greenhouse gas (GHG) emissions by 33 per cent, compared to 2007 levels. This target has been adopted by Maple Ridge. Overview The Community Energy and Emissions Inventory (CEEI) is an initiative of the BC Ministry of Environment. The information in the graph and Status Reports below show community -wide estimates provided by the Province in three primary sectors - on - road transportation, buildings and solid waste. These Provincial reports assist with the City of Maple Ridge's Climate Action Charter commitment to measure and report on our community's GHG emissions. 400,000 - 300,000 — 200,000 Actual tonnes GHG emissions -4--Target 100,000 — 0 2007 2010 2012 2014 2016 2018 2020 Status Report Note: November 15, 2014, update from the Province: 2012 CEEI Reports are planned for release in 2015. This has changed from what was previously reported on this scorecard. City of Maple Ridge - Annual Report Page 16 Progress Report Fire Hall No. 1 Energy Consumption & GHG Emissions Target Statement Using 2011 as a baseline, staff monitor the Fire Hall No. 1 greenhouse gas (GHG) emissions and set yearly energy reduction targets based on energy efficient projects. Overview Fire Hall No. 1 is a 24-hour operational building that serves the Town Centre. In addition to its regular operation as a fire hall, it houses Fire Department administrative offices for the City and a large training room. The facility also has the capacity to function as a post -disaster Emergency Operations Centre. Following two years of expansion and renovations, the ribbon was cut on Fire Hall No. 1 in June 2010. The original building size was expanded from 905 square meters to 2,115 square meters, an increase of 1,210 square meters or 134%. The Fire Hall No. 1 project is registered with the Canada Green Building Council and has achieved a Leadership in Energy and Environmental Design (LEED) level of Gold. Electricity & Natural Gas Consumption 2.25 2.00 N 1.75 L a 1.50 (V 3- 0 1.00 — - c7 0.75 - 0.50 2007 2008 2009 2010 2011 2012 2013 2014 GHG Emissions 75 Natural Gas 60 Electricity 45 Cr 4) 0 30 U O Cn 15 c c 0 - 2007 2008 2009 2010 2011 2012 2013 2014 StatusReport Since the completion of the Fire Hall No. 1 construction project, further energy reduction opportunities have been identified, specifically around energy savings as a result of behaviour changes. In May 2013, fire hall staff participated in a "lights out" month long campaign that resulted in 24% energy reduction over May 2012. Opportunities such as this to reduce energy consumption at Fire Hall No. 1 will be the basis of new reduction targets which are currently being developed and will be in place in 2015. City of Maple Ridge - Annual Report Page 17 Progress Report Leisure Centre Energy Consumption & GHG Emissions Target Statement To reduce electricity and natural gas consumption. Reducing consumption saves money and decreases the amount of GHG emissions released into the atmosphere. Overview The Leisure Centre is a multi -use facility that serves many recreation needs and has over 360,000 visits per year by local residents. As the City's largest consumer of purchased energy and highest emitter of greenhouse gas (GHG) emissions, the Leisure Centre provided a logical choice for an energy efficiency project in 2009 and for ongoing energy efficient improvements. Electricitv & Natural Gas Consumption GHG Emissions 900 750 — Natural Gas Electricity > 600 — arge w cv 450 0 U u°, 300 a� c c 150 — 0 2007 2008 2009 2010 2011 2012 2013 2014 Status Report Energy efficiency improvements were completed from August to December 2009. GHG emissions were anticipated to be reduced by about 50% from 2008 levels. In the first six months of 2010, natural gas consumption was reduced by 47% from the same period in 2009. Due to the significant reduction in energy consumption as a result of the 2009 energy efficient improvements, a new baseline was set in 2010. The new baseline incents for even further energy reductions of 2.5% per year post construction. Since 2010, further energy reduction opportunities have been identified, specifically around lighting retrofits. In 2013, Council approved a project to retrofit lighting in the Greg Moore Youth Centre and second floor gym. Work on this project will begin in spring 2014. City of Maple Ridge - Annual Report Page 18 Progress Report Protect Environmentally Sensitive Areas Target Statement Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices. Overview This graph represents the number of hectares of land that were legally protected through dedication or covenant for environ- mental reasons. By working with integrated and innovative sustainable design solutions, a balance between development and conservation can be achieved to provide safe, attractive, and affordable development, along with recreational opportunities and protection of highly sensitive fish and wildlife habitat. For environmental permit areas around watercourses and steep slopes, coordination of professionals and municipal staff is required to ensure protection of significant natural features, haz- ard mitigation for safe development, and enhancement opportunities that occurs with each development application. 32 28 Eevehlant 24 Ded+eated°ate-mak 20 MAINoil= 16 = 12 8 4 0 ..................:......... . 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report The Protected Areas feature class was created to help Planners to more easily identify areas within Maple Ridge that have been protected for environmental reasons. A Dedicated Park that was meant for public use would not be included, but a Dedicated Park that was created for watercourse protection would be part of the Protected Areas feature class. The reasoning for Dedicated Parks that are included is from information provided by Planners as well as from personnel that have knowledge of the parks in Maple Ridge. Encourage Residents and Business Owners to Reduce, Reuse and Recycle Target Statement Our ultimate goal is Zero Waste, with an interim target of 585 kilograms per resident by the year 2015. This represents a 70% diversion rate from the 1995 level of waste going to landfill. Overview This graph represents the kilograms of waste that are recycled, diverted from landfills, shown as kilograms per Maple Ridge household. Households include single family homes and apartment units. Priority must be given to the first two R's (reduce and reuse) as the best long-term method to achieve our goal. Together with recycling efforts, a reduction in tonnage will reflect a change in behaviour as residents make choices that are better for the environment. 36% of the waste stream is organics (yard and garden waste, wood and food waste). Aggressively targeting the organics portion of the waste stream will achieve our target of 70% diversion. Status Report Provided blue box curbside pickup to 24,451 homes and 5,374 apartment units. 2014 amount of waste diverted from landfill to recycling programs was 402 kilograms per household. This is calculated by taking all of the recyclable material processed at the Maple Ridge Recycling Depot, divided by properties. City of Maple Ridge - Annual Report Page 19 MAINoil= ..................:......... . Status Report Provided blue box curbside pickup to 24,451 homes and 5,374 apartment units. 2014 amount of waste diverted from landfill to recycling programs was 402 kilograms per household. This is calculated by taking all of the recyclable material processed at the Maple Ridge Recycling Depot, divided by properties. City of Maple Ridge - Annual Report Page 19 Progress Report Financial Management Best Practices in Infrastructure Management Target Statement Ensure infrastructure serves the community in a manner that maintains health, safety and quality of life. Overview Maple Ridge has infrastructure and other assets (excluding land) with an estimated replacement cost of approximately $1.5 billion. These assets will eventually need to be replaced. To adequately fund rehabilitation and replacement, $30 million a year is required. The actual expenditures have been about $5 million. The infrastructure funding deficiency continues to accumulate, placing a burden on future property tax payers. Funding the Infrastructure deficit is an issue that every Canadian municipality is facing. Senior level government funding, typically in the form of grants, is pursued and additional funding commitments continue to be advocated for. Adequately funding infrastructure renewal will likely take several decades. Fortunately, many of the assets in Maple Ridge are relatively new and Council has a funding model in place, as of 2008, with dedicated funding increasing each year to reduce the annual infrastructure renewal tunaing gap. $35,000,000 $30,000,000 — $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 Maximize Return on Investment Target Statement Maximize the return on cash and investments held by Maple Ridge, while maintaining the safety and liquidity of the underlying funds. Overview Maple Ridge 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 $120 million. A conservative management philosophy is based primarily on safety, liquidity and return on investment. 6% 4% 2% 0% 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report All investments held will mature at 100% of their face value, they are 100% principle protected. However, throughout the time they are held, the market value (and associated returns) will fluctuate based on changing market conditions. Investments yields exceeded benchmark largely due to the funds being invested for longer terms than the benchmarks. City of Maple Ridge - Annual Report Page 20 Progress Report Governance Website Visits Target Statement Raise website visits by 5% per year from 2007 baseline by driving more business to the website with quality information and services. Overview In terms of the best way of communicating with residents, preferences continue to shift away from traditional print toward digital mediums. The Maple Ridge website is becoming increasingly important in communicating and providing services to residents. This scorecard shows the number of visits to the City website. City website visits are defined as individual visitors to the website. 600,000 500,000 400,000 — 300,000 200,000 — 100,000 0 2007 9008 9009 9010 9011 9019 2013 2014 Status Report Website visits increased by more than 6% over 2013. The City introduced a new website with enhanced features and Facebook and Twitter interactivity. Inter -Government Relations and Partnerships Support the Community Social Service Network Target Statement Support the community social service network in a collaborative process to access additional resources to address community needs, issues and priorities. Overview Social Planning staff identify, promote and support various partnerships and networks with community agencies, provincial ministries, not -for -profits, community groups and volunteers to provide local government and community services in a cost-efficient, effective and timely manner. The level of funding these groups are able to obtain from local, regional, provincial and federal programs through collaborative practices is an indicator of the additional support they are able to bring to the community to address community needs, issues and priorities. $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 TBD $0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report 2014 data to be determined. City of Maple Ridge - Annual Report Page 21 Progress Report Safe and Livable Community Concluded Bylaw Calls for Service Target Statement Ensure public compliance with Municipal bylaws. Overview A cooperative approach to bylaw enforcement issues is achieved through effective partnerships with the RCMP, Maple Ridge Branch of the BC SPCA, Fraser Health, Community Outreach, Downtown Parking Association, Downtown Maple Ridge Business Improvement Association, Adopt -A -Block, other communities and agencies. Complaints or Calls for Service are received for various bylaw violations. Each call type may take a different route towards resolution. Some may be resolved within a short timeframe, while others may require more lengthy proceedings. Therefore, it is not reasonable to expect all complaints to be resolved within the same month or similar rigid timeframe. 100% 90% 80% 70% 60% – 50% 40% 30% 20% - 10% — 0% 2010 2011 2012 2013 2014 Status Complaints received: 3,328, complaints concluded: 2211 or 66%. 2014 saw a 45% increase in the Calls for Service relating to homeless activity (inclusive of downtown core proactive enforcement) and an 18% reduction in the number of Calls for Service related to the Unsightly Premises Bylaw. City of Maple Ridge - Annual Report Page 22 Progress Report Property Crime Offences Target Statement To realize a downward trend in the number of property offences in our community. Overview Our local RCMP detachment focuses on intelligence -led policing, implementing strategies that address community crime problems, identifying emerging problems, prolific offenders and hotspots so that criminal intelligence has a coordinated effect in targeting the decrease of property crime offences in our communities. Property Crime Offences Activity 6,500 6,000 5,500 N 5,000 a 4,500 4,000 3,500 - U 3,000 - 0 2,500 a 2,000 � 1,500 1,000 500 0 2008 2009 2010 2011 2012 2013 2008 2009 2010 2011 2012 2013 Number of Property Crime Offences Maple Ridg 5,144 4,971 4,492 3,713 3,797 3,606 Pitt Meadows 1,037 922 941 993 951 913 Coquitlam 5,691 4,864 4,683 4,619 4,758 5,178 Mission 2,988 2,247 2,438 2,127 2,317 2,136 Langley Township 5,951 5,791 6,490 1 5,726 5,850 5,402 City of Maple Ridge - Annual Report Page 23 Progress Report Property Crime Offences Per 1,000 Population 90 80 70 ami _ U a) 60 E 50 40 2 a 30 0 20 10 0 2008 2009 2010 2011 2012 2013 I 2008 2009 2010 2011 2012 2013 Number of Property Crime Offences Per 1.000 Population 63.36 58.34 47.48 48.07 45.42 a p I e 69.19 Pitt Meadows 59.66 il 51.59 52.13 54.32 51.48 48.98 46.39 38.90 36.34 35.31 35.39 37.31 Coquitlam Mission 81.39 60.46 65.01 56.96 61.70 56.90 rMAK01YAQ-11111111058.25 55.53 61.35 53.43 53.19 47.77 Surrey 65.99 59.82 55.06 55.84 56.83 57.18 • • 61.48 62.99 53.90 48.09 50.69 45.56 Status Property Crime Offences Per 1,000 Population represents the number of property crime offences that have occurred in a calendar year for each group of 1,000 people. The property crime rate is calculated by dividing the number of property crimes per 1,000 population. City of Maple Ridge - Annual Report Page 24 Progress Report Reduce Response Time in the Urban Response Zone Target Statement To respond to calls within the urban response area within 7 minutes, 90% of the time. Overview Prior to 2005, the Maple Ridge Fire Department was composed of paid -on-call members, who responded to emergency calls on a volunteer basis. In a growing community where 65% of the workforce are employed outside the municipality, the low numbers of volunteers responding, particularly during weekday daytime, was becoming a concern. A strategy to move toward a composite fire service delivery model, made up of paid -on-call and full-time career firefighters, was developed as part of a Fire Master Plan. Because of the significant cost to the community, this plan is being implemented gradually. The results are being closely monitored. The hiring of full-time career fire fighters is intended to Status Report There is a slight change to the numbers reported in previous years as we learned that the Tower Truck was not included in the 2014 data change. The Tower Truck is now included in the data captured for a 4 -firefighter crew to arrive on scene to a residential structure fire in the Urban Response Area as outlined in the Fire Master Plan. Citizens Who are Satisfied with Parks & Leisure Services Target Statement Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles. Overview Parks & Leisure Services (PLS) include a broad range of opportunities for citizens to participate in active and social activities designed for children, youth, adults, families and senior citizens. This includes group and individual fitness, Status Keport The 2014 survey measured the percentage of citizens who are satisfied (rated as excellent or good) with Parks & Leisure Services. Survey conducted by Sentis Market Research Inc, the next survey will be in 2017. City of Maple Ridge - Annual Report Page 25 Progress Report Low Income Citizens Accessing Recreation Services Target Statement Increase participation of those not currently involved in leisure activities due to financial barriers. Overview Parks & Leisure Services offers a number of low-cost recreation opportunities to ensure that services are accessible to all citizens. In addition, the department oversees the Participation Program, which provides reduced admission and registration fees to families with a low-income. The department also collaborates with other agencies such as School District No. 42 and corporate sponsors that support recreation access initiatives. Status Report 2014 status to be determined. Maintain a Dependable Sewage System Target Statement To have FEWER blocked sewers than the national average. Overview Our goals are to maintain a dependable sewage collection system with minimal blockages, and to minimize the environmental impact of blockages and overflows. The Maple Ridge Operations Centre maintains 270 kilometres of gravity sanitary sewer. 3.5 25% 20% 2.5 15% 10% 5% TBD 1.5 0% 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report 2014 status to be determined. Maintain a Dependable Sewage System Target Statement To have FEWER blocked sewers than the national average. Overview Our goals are to maintain a dependable sewage collection system with minimal blockages, and to minimize the environmental impact of blockages and overflows. The Maple Ridge Operations Centre maintains 270 kilometres of gravity sanitary sewer. 3.5 3.0 2.5 a� 3 2.0 a a� 1.5 0 m 0 1.0 0.5 — Nil 0.0 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Report At 0.7 blockages per 100 km of sanitary sewer, Maple Ridge was below the national average of 2.3 blockages. Note that 2014 Target number information has not yet released by NWWBI. The target number from 2013 has been used in its place; we will update this scorecard when new information has been published. In 2015, scorecard data was reviewed and where, historically, estimates were provided for some of the numbers, these numbers were updated with actual recorded numbers. In addition, targets were updated to be in alignment with the NWWBI average numbers of member municipalities. City of Maple Ridge - Annual Report Page 26 Progress Report Provide High Quality Drinking Water Target Statement To have FEWER water quality complaints than the national average. Overview Our goals are to provide high quality, safe drinking water to homes and businesses, to ensure the security of the water distribution system and to ensure an adequate supply of water flow for fire protection. The Operations Centre maintains 390 kilometres of watermains. Status Keport At .08 complaints per 1,000 people, Maple Ridge was below the national average of .85 complaints per 1,000 people. Note that 2014 Target number information has not yet released by NWWBI. The target number from 2013 has been used in its place; we will update this scorecard when new information has been published. In 2015, scorecard data was reviewed and where, historically, estimates were provided for some of the numbers, these numbers were updated with actual recorded numbers. In addition, targets were updated to be in alignment with the NWWBI average numbers of member municipalities. Smart Managed Growth Increase Residential Density in the Town Centre Target Statement 1. To accommodate 11,065 residential units within the Town Centre by the year 2021 2. To accommodate 50% of Maple Ridge's population growth in the Town Centre Overview Why is residential density so important to our Town Centre? Our goal is to achieve a vibrant and robust Town Centre. One of the key measures is through creating greater residential density that includes a range of housing forms and affordable housing choices. People who live in the Town Centre are able to walk to nearby shops, services, entertainment, and recreation activities. As such, Town Centre residents may choose not to own a vehicle a nd use public transit for further destinations. A high density population living in the Town Centre will create greater demand for Status Report 2014 data to be determined. City of Maple Ridge - Annual Report Page 27 I ne secona 60% c 50% - a� 40% - c 30% — � 3 3 20% — c 10% — 0% Progress Report snows the percentage OT total reSlaentlal units In Maple Klage tnat were oust In the town centre. Status Report The data shown is based on Occupancy Permits issued. Although the residential portion of the Town Centre Investment Incentive Program concluded at the end of December, 2013, construction projects under the program are still underway. As the units obtain Occupancy Permits, they will be added to the annual growth data. 86 apartments and 3 houses were constructed in the Town Centre. These units signify a 1.4% growth in Town Centre residential units. Of all the residential units constructed in Maple Ridge this year, 21% were located in the Town Centre. Transportation Improve Traffic Safety Target Statement To minimize the number of automobile crashes by improving traffic safety on our road network for all users, including pedestrians and cyclists. Overview This graph provides information regarding the number of crashes that occur each year in Maple Ridge. Maple Ridge will continue to provide road safety improvements in partnership with ICBC with promoted road safety education with help L..-.-- LI-_ Il,. I1 All -.... I- :- _-:I_I-I_ :.- 1 A_.. - ...__.. With ~Maple Ridge's population increases and many other influences outside the control of Maple Ridge, the targeted accident reduction was not achieved. Source: ICBC, Business Intelligence Competency Centre; counts rounded to the nearest 5; crashes in parking lots or involving parked vehicles are excluded. 2013 counts will continue to settle/change over time. City of Maple Ridge - Annual Report Page 28 Progress Report Provide Safe, Serviceable Roads Target Statement Protect our investment in roads infrastructure and provide safe, serviceable road network for the community, whereby 100% of our roads are at or above "acceptable" condition. Overview The Operations Centre maintains a road network of over 476 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. 100% 80% 60% 40% 20% 0% 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Status Road resurfacing program of 4.8 km which represents 1.2% of the total road inventory. A Pavement Condition Survey that will be available in 2015 will recalibrate the data shown on this scorecard. City of Maple Ridge -Annual Report Page 29 Progress Report The graphs in this progress report are a subset of "scorecards" available on the website www.mapleridge.ca/787/Scorecards. Community Relations Vision: Maple Ridge residents and business owners report very high levels of satisfaction with Maple Ridge's efforts to keep citizens informed of municipal plans and projects and to ensure citizens are aware of when and how they can participate in civic processes. Citizen And Business Involvement In Sustainability Efforts Scorecard: Provide work opportunities for people with developmental disabilities Grow Citizens' Sense Of Community Scorecard: Support firefighters' charities Scorecard: Aquatics volunteers Scorecard: Community volunteers Scorecard: Parks & Leisure Services volunteers Scorecard: Promote community roup independence Economic Development Vision: Maple Ridge made the transition from dormitory suburb to employment magnet by carefully targeting businesses that fit within the context of Maple Ridge's many neighbourhoods. Commercial ventures were encouraged in the accessible, pedestrian -friendly downtown and at nodes along major roads; agricultural activities were enabled in Maple Ridge's famed rural areas; home-based businesses were encouraged and clean industry was attracted to existing and new business parks created near key transportation junctions and neighbourhoods. Maple Ridge enjoys the many benefits of having the majority of its residents work in the community in which they live. Support Existing Local Business Scorecard: Business licence renewals New Investment And Employment Opportunities Scorecard: Attract film productions Diversify The Tax Base Scorecard: Residential tax assessment base Scorecard: Increase commercial tax base Environment Vision: Maple Ridge continues to lead the nation in preserving and enhancing its community's quality of life, air, water and land. Maple Ridge, long a front-runner in the protection of environmentally sensitive areas, is one of the first municipalities to promote green -building and innovative technologies in residential and commercial construction and infrastructure. Maple Ridge has won a number of awards for its practices relating to energy use in civic buildings and the municipal fleet and its support of community waste reduction activities. Reduce Energy Consumption & Greenhouse Gas (Ghg) Emissions Scorecard: Corporate GHG emissions Scorecard: Community GHG emissions Scorecard: Vehicle fleet efficiency Scorecard: Leisure Centre energy consumption & GHG emissions Scorecard: Fire Hall No. 1 energy consumption & GHG emissions Scorecard: Municipal facility electricity use Stewardship Of Natural Resources Scorecard: Protect environmentally sensitive areas Zero Waste Scorecard: Encourage residents and business owners to reduce, reuse and recycle City of Maple Ridge - Annual Report Page 30 Progress Report Financial Management Vision: Maple Ridge's award-winning financial investment, purchasing and human resources policies are tightly aligned with and contribute to Maple Ridge's continued vision of sustainability. Provide High Quality Municipal Services Scorecard: Capital works program Scorecard: Best practices in infrastructure management Use A Formal Business Planning Framework Scorecard: Business planningprocess Key Indicators - Revenues Scorecard: Property tax revenue Scorecard: Buildingpermit revenue Scorecard: Gravel sales revenue Scorecard: Business licence revenue Scorecard: Dog licence revenue Key Indicators - Costs Scorecard: Police Scorecard: Fire Scorecard: Library Scorecard: GVRD water costs Scorecard: GVRD sewer costs Financial Indicators Scorecard: Net Financial Position Scorecard: Debt Servicing Ratio Scorecard: Debt Per Capita Reduce Reliance On Property Taxes Scorecard: Maximize return on investment Governance Vision: Maple Ridge is a leader in voter turnout for Municipal Elections as more than half of those eligible to vote, exercise that right. Elected officials and District staff continue to confidently lead the community on its journey to achieving its vision. Meaningful engagement of staff, stakeholders and citizens ensures quality decision- making. Politicians and staff model Maple Ridge's values and consistently deliver on the commitments, goals and objectives stated in the Strategic Plan and Business Plans. Uphold And Enhance Public Trust Scorecard: Access to information and decision-making processes Open Government Scorecard: Website visits Scorecard: Citizen satisfaction with City information Inter -Governmental Relations and Partnerships Vision: Maple Ridge receives outstanding levels of support and cooperation from senior levels of government, crown agencies, the regional district, the school district, our municipal neighbours, First Nations, community groups and corporate Canada because of the strong, positive working relationships, at both the political and staff level, that have been established and nourished over the years. Partnerships And Networks With Public Agencies Scorecard: Support the community social service network City of Maple Ridge - Annual Report Page 31 Progress Report Safe and Livable Community Vision: A community development model is at the heart of Maple Ridge's success in meeting the safety, security and social needs of the citizenry. By networking with other levels of government, the RCMP, the School Board, community agencies and business groups and by capacity building with not -for -profits and neighbourhood groups all Maple Ridge residents have their basic health, safety, shelter, food and income needs met; have access to community services to assist them in achieving their full potential; are able to actively participate in civic processes; and can contribute to establishing an exceptionally strong community. Emergency Planning Scorecard: Emergency Operations Centre/Emergency Support Services activations and training Water And Sewer Scorecard: Provide high quality drinking water Scorecard: Maintain a dependable sewage system Fire Department Scorecard: Reduce fire incidents Scorecard: Fire inspections of multi -family residential structures Scorecard: Students attending fire safety education sessions Scorecard: Reduce response time in the urban response zone Emerging Social Issues Scorecard: Bylaw complaints concluded Scorecard: Police calls for service Scorecard: Police population ratio Scorecard: Property crime offences Scorecard: Violent crime rate Community Development Scorecard: Healthy neighbourhood development Recreational, Educational And Social Activities Scorecard: Adults with very good/good fitness levels Scorecard: Children who regularly meet daily physical activity guidelines Scorecard: Low income citizens accessing recreation services Scorecard: Citizens who use Parks & Leisure Services Scorecard: Citizens who are satisfied with Parks & Leisure Services Provide High Quality Municipal Services Scorecard: Process commercial & multi -residential permits efficiently & effectively Smart Managed Growth Vision: Maple Ridge has risen to the challenge of accepting growth while at the same time protecting the quality of life and diversity of residential options that is so important to citizens. By densifying many neighbourhoods, Maple Ridge has maintained the rural character and small-town feel of the community. Specific neighbourhood plans supported by design guidelines and attention to the natural landscape were keys to retaining the character of neighbourhoods that experienced in -fill. A vibrant, pedestrian -friendly, accessible downtown is the heart and gathering place for the community. Shopping, educational facilities and utility infrastructure were developed concurrent with the new or densified neighbourhoods. Growth Based On Sustainability Principles And Master Plans Scorecard: Town Centre density Scorecard: Provide new park areas City of Maple Ridge - Annual Report Page 32 Progress Report Transportation Vision: Maple Ridge has been able to accommodate tremendous population and economic growth by planning growth around multi -modal transportation routes. Maple Ridge works very closely with the regional transportation authority to ensure that employment centres as well as neighbourhoods accepting increased density or new medium density neighbourhoods would be well served by public transit and a rapid transit metro line. In addition, a third east -west route through the community was added to assist with commercial and private vehicle traffic and all -day, two-way commuter rail service is now a reality. The downtown area is an excellent example of creating a pedestrian friendly environment that enables citizens and visitors to easily explore the uptown shops and services before taking a casual stroll down to the riverfront promenade. Safe, Efficient Transportation Network Scorecard: Improve traffic safety Scorecard: Provide safe, serviceable roads Promote Alternative Modes Scorecard: Transportation to work City of Maple Ridge - Annual Report Page 33 Development Cost Charges Report Maple Ridge, like many municipalities, has seen a brisk pace of development over the past number of years, and with each new subdivision comes a need to expand our infrastructure network. New development typically needs new roads; our sewer, drainage and water systems need to be expanded to provide those services, and as the population in an area increases, so does the need for additional parkland. The level of investment needed to support new development is significant and one of the mechanisms available to municipalities to help finance this investment is Development Cost Charges (DCCs). DCCs are monies collected from developers to help offset the costs of the infrastructure investments needed to service new development. They are imposed by bylaw, pursuant to the Local Government Act, and provide Maple Ridge with a way to finance capital investment related specifically to roads, sewers, drainage, water and parks. The following provides some information about DCC collections and expenditures from 2014 for each of the infrastructure types: Opening Balances Collections* Interest Expenditures Closing Balances Waivers & Reductions" Opening Balances Collections' Interest Expenditures Closing Balances Waivers & Reductions" Roads Sewer Drainage $23,249,147 $ 1,811,053 $ 5,239,205 3,206,862 64,089 377,450 348,876 29,425 84,642 -3,503,148 -109,563 -351,183 $23,301,737 $ 1,795,004 $ 5,350,114 $ 813,710 Water $ 1,762,679 464,325 -79,036 -2.938.648 $ 4,316,038 Collections are reported net of Waivers & Reductions. 41,160 Parks $10,236,932 1,689,508 162,719 -1.064.803 $11,024,356 $ 42,874 Total $38,773,658 5.802.234 546,626 -7.967.345 $37,155,173 $ 897,744 In some instances a developer will undertake work that would otherwise be done by Maple Ridge and funded by DCCs. When this occurs, the amount of DCCs related to those works may be forgiven. The amounts forgiven in 2014 are reported as Waivers & Reductions. City of Maple Ridge - Annual Report Page 34 Commissions of Council Community Heritage Commission Advises Council on matters relating to heritage conservation Chair & Maple Ridge Historical Society Appointee Brenda Smith Vice -Chair & Maple Ridge Historical Society Appointee Faye Isaac Community at Large Sandra Ayres Maple Ridge Council Liaison Municipal Staff Liaison Cyndy Johnson -McCormick Len Pettit Eric Phillips Steve Ranta Councillor Craig Speirs Mayor Nicole Read (alternate) Lisa Zosiak Sunnv Schiller Economic Advisory Commission Advises Council on matters relating to the economic well-being of Maple Ridge and makes recommendations to Council relating to the economic development of Maple Ridge Chair Vacant Vice -Chair Karen Pighin Community at Large Karoline deVries Malvin A. J. Harding Josef Lara John Lyotier Community Liaison Appointment Drew Atkins Chrislana Gregory Deborah Hyslop Andrea Madden Youth Representative Rohith Manhas Jessica Chen Maple Ridge Council Liaison Mayor Nicole Read Councillor Corisa Bell Councillor Bob Masse Municipal Staff Liaison Jim Rule Bruce Livingstone Erin Chadwick Maple Ridge and Pitt Meadows Parks & Leisure Services Commission Has responsibility for the direct delivery of leisure services to residents and, for entering into agreements and contractual obligations within the limitations of approved budgets to deliver services through various groups, agencies and businesses School District No. 42 Trustee Mike Murray, Chair Maple Ridge Council Liaison Maple Ridge Citizens at Large Pitt Meadows Council Liaison Pitt Meadows Citizens at Large Municipal Staff Liaison Trustee Eleanor Palis Trustee Dave Rempel Trustee Lisa Beare (Alternate) Mayor Nicole Read Councillor Kiersten Duncan Councillor Tyler Shymkiw Councillor Corisa Bell (Alternate) Michael Jacob Nancy Jellett Don Mitchell Christine Smith Stefany Tunshell Mayor John Becker Councillor David Murray Councillor Mike Stark Councillor Bill Dingwall (Alternate) Garett MacDonald Shannon Roberts Kelly Swift David Boag Wendy McCormick Sue Wheeler Ingrid Kraus City of Maple Ridge - Annual Report Page 35 Council Committees and Other Appointments The Mayor annually appoints members of Council to sit on the Board of various committees and government agencies. The appointments for 2014 - 2015 are as follows: Standing Committees are established by the Mayor for matters considered best dealt with by committee. At least half the members of a standing committee must be Council members. Standing Committees are: • Audit and Finance Committee • Committee of the Whole Select Committees and Commissions are established by Council to consider or inquire into any matter and to report its findings and opinion to Council. Generally, at least one member of a select committee must be a Council member. Select Committees are: • Agricultural Advisory Committee • Community Heritage Commission • Economic Advisory Commission • Municipal Advisory Committee on Accessibility Issues • Parks & Leisure Services Commission (MR/PM) • Public Art Steering Committee • Social Planning Advisory Committee Members of Council represent Maple Ridge on the Boards of these agencies: • Fraser Basin Council • Fraser Valley Regional Library • Metro Vancouver Aboriginal Relations Committee • Metro Vancouver Climate Action Committee • Metro Vancouver Housing Committee • Metro Vancouver Mayors Committee • Metro Vancouver Performance and Procurement Committee • Metro Vancouver Regional District • Metro Vancouver Regional Parks Committee • Metro Vancouver Regional Planning and Agricultural Committee • Metro Vancouver Utilities Committee Members of Council serve as a link between these community organizations and the City: • Alouette River Management Society • Chamber of Commerce • Emergency Planning Committee • Fraser Health Authority • Fraser Regional Correctional Centre • Maple Ridge Pitt Meadows Arts Council • Pitt Meadows Airport Society • Ridge Meadows Recycling Society • Ridge Meadows Seniors Society • Ridge Meadows Youth Council • Ridge Meadows Youth Justice Advocacy • UBC Malcolm Knapp Research Forest Community Advisory Board r7 City of Maple Ridge - Annual Report Page 36 Services Provided by Municipal Departments Maple Ridge's operational and administrative structure is comprised of four divisions and their subsequent departments: Administration: Chief Administrative Officer - Jim Rule The Administration division of the Office of the CAO is responsible for the overall administration of all depart- ments, developing corporate policy, providing leadership and direction for senior staff in the day-to-day and long- term business affairs of Maple Ridge in accordance with Council's Strategic Plan and providing advice to Council about City organizational and operating procedures. The division consists of: Communications, the Emer- gency Program, Human Resources, Strategic Economic In- itiatives and Sustainability & Corporate Planning. sonal and family emergency plans and to volunteer to as- sist their neighbourhood and their community to begin the recovery process. Communications Manager Corporate Communications - Fred Armstrong The Communications Department provides advice and assistance to Council and staff in the organization. The department's activities include disseminating timely and accurate information, ensuring customers and em- ployees have ample opportunities for input/participation and developing communications strategies for specific is- sues. The department is also responsible for assisting with the advertising and promotion of City programs and events and creating and supporting a consistent identity for communications. Emergency Program Emergency Program Coordinator - Patrick Cullen The Emergency Program ensures that Maple Ridge and its residents are adequately prepared to respond to an emergency event. The Program provides opportunities for coordinated joint operations and training to staff, vol- unteers, businesses and the community in the areas of preparation, response and recovery. The intent is to en- sure those involved in the emergency response system are well versed and capable of implementing the British Columbia Emergency Response Management System (BCERMS) model. In an emergency, citizens may find themselves on their own for an extended period of time. The intent is also to encourage residents to develop per- The Emergency Program is also responsible for provid- ing Emergency Support Services (ESS). ESS is a provincial emergency response program through which staff and lo- cal ESS volunteers provide short-term assistance to resi- dents of Maple Ridge who are forced to leave their homes because of fire, floods, earthquakes or other emergencies. This assistance includes food, lodging, clothing, emotional support and family reunification. ESS is typically available for 72 hours, but in some instances the Province may ex- tend support for a longer period of time. Through an agreement with the City of Pitt Meadows, the Program also provides for integrated planning and re- sponse to emergencies impacting both communities. Human Resources Director of Human Resources - Frances King The Human Resources Department provides an array of people -related programs and services designed to en- gage staff in their work and to maximize their full potential in contributing to the achievements of Maple Ridge. Human Resources oversee people -related issues In- cluding occupational health and safety and payroll and benefits administration. Team members provide profes- sional services in attraction and recruitment; learning and development; payroll and benefits administration; em- ployee relations; health, safety and wellness. The depart- ment also provides leadership in collective bargaining and labour relations, job evaluation and employee recognition. Strategic Economic Initiatives Manager of Economic Development (Acting) - Paul Gill Strategic Economic Initiatives provides information and resources to help citizens start or grow their business. We market investment opportunities in Maple Ridge in our priority sectors - Advanced Manufacturing and Technolo- gy, Education, Tourism and Agriculture. Our goal is to at- tract industrial and commercial investment to diversify our tax base and create high-value local jobs. Maple Ridge is proud to offer a "one-stop" Film Production Liaison service to assist the industry with location scouting and filming lo- gistics. City of Maple Ridge - Annual Report Page 37 Services Provided by Municipal Departments Sustainability & Corporate Planning Manager of Sustainability & Corporate Planning - Laura Benson The Sustainability & Corporate Planning Department develops and administers a business planning framework to maintain strategic alignment throughout the organiza- tion. The department's responsibilities include supporting Council and senior management in strategic planning, supporting staff to ensure that policies and actions align with this direction and providing accountability tools so the public is informed. Projects, research and policy de- velopment are also undertaken, along with managing the organization's corporate sustainability initiatives. Community Development, Parks & Recreation Services: General Manager - Kelly Swift The Community Development, Parks & Recreation Services (CDPR) division's role is to ensure planning and coordination of resources in the management and devel- opment of parks, facility operations and delivery of recrea- tion and cultural services. In addition, CDPR provides opportunities that build individual, neighbourhood and community capacity by connecting citizens and groups through education sessions, workshops and planning groups to support community -driven efforts to build com- munity capacity and assets. Identified community needs are addressed by a varie- ty of approaches from the direct provision of services to establishing partnerships that leverage expertise and funding from other sources. In addition, we are responsi- ble for carrying out corporate initiatives as directed by Council and attend to inquiries and requests for assis- tance the public. The division consists of three departments: Communi- ty Services, Parks & Facilities and Recreation. Community Services Director of Community Services - Sue Wheeler The Community Services Department is comprised of the following function areas: Youth Services, Neighbour- hood Development, Arts, Culture and Heritage, Festivals, and Volunteer Services. In addition, this department acts as a liaison and provides support to the Arts Council, the Ridge Meadows Seniors Society, the Maple Ridge Histori- cal Society and Pitt Meadows Heritage and Museum Soci- ety through Operating Agreement models. These organizations oversee the operation of facilities, programs and services at the ACT and throughout the community, the Ridge Meadows Seniors Centre, the Pitt Meadows Seniors Centre, and at the museums and historic sites in both communities. Public art programs are supported in both communities, through the Maple Ridge Public Art Ad- visory Committee, and through project based task groups in Pitt Meadows. Under the newly adopted Commission Asset Based Community Development and Volunteer policies, Commu- nity Services works with community networks and part- ners to ensure that there are an abundance of opportunities for citizens to connect, engage, participate and contribute to community. Focus is on providing oppor- tunities that will provide linkages that will strengthen the capacity of both individuals and community organizations. Staff liaisons encourage and support citizens and groups to contribute to positive change by mobilizing their assets, passions, knowledge, skills and relationships to inspire and support caring and vibrant neighbourhoods and communities. The primary role of the Social Planning function is to provide staff support to the Social Planning Advisory Committee and to ensure that the mandate of the com- mittee is met. The mandate includes: advising Council on the planning and development of city policies and strate- gies related to community social well-being; ensuring broad community planning and collaborative approaches to meet the needs of all citizens; ensuring that Council is aware of community challenges and informed of opportu- nities to advocate to senior levels of government for policy change and service enhancement to meet the social needs of the community; supporting social service sector to develop community -driven planning to ensure readi- ness to take advantage of funding opportunities; and when appropriate, proposing municipal in-kind resources to provide leverage for social service sector to obtain addi- tional funding and resources to address community social needs. City of Maple Ridge - Annual Report Page 38 Services Provided by Municipal Departments Parks & Facilities Director of Parks & Facilities - David Boag The Facilities section, in cooperation with the Recrea- tion Department, provides maintenance services to a number of public meeting and sport/ athletic activity facil- ities, including the Leisure Centre, Greg Moore Youth Cen- tre, Pitt Meadows Family Recreation Centre, Hammond, South Bonson and Whonnock Lake Community Centres as well as two outdoor pools. Other municipal facilities, including the public library, the ACT, two museums, two arenas, a golf course and historic sites are operated in partnerships with other contractors or organizations. The section also maintains City facilities including the City hall, fire halls and public safety build- ings, as well as rental and leased properties throughout the community. The Parks section is responsible for operating the City -s parks system, which includes active parkland such as, sport fields, play grounds, dog parks as well as orna- mental displays, street trees, an extensive trails inventory and a large number of green -belt areas. This section also operates and maintains two City -owned cemeteries and provides administration for interment services, record- keeping and public inquiries. Recreation Director of Recreation - Wendy McCormick The Recreation Department recognizes that active liv- ing is essential to personal health and quality of life and aspires to provide opportunities for positive, inclusive ac- tivities that help build strong families and healthy com- munities. In cooperation with the Parks & Facilities Department, Recreation operates facilities including multi -use fitness and aquatic centres, ice and curling arenas, library and community halls. This is done in collaboration with various not-for-profit community organizations, agencies and businesses such as; the Golden Ears Winter Club, Planet Ice, Nustadia, Fraser Valley Regional Library and School District No. 42. Services include delivering recreation and education programs in arts and culture, aquatics, fitness, skating and more through drop-in or pre -registered delivery mod- els. Other services also provided include recreation access programs and community planning tables for healthy community initiatives. Customer service functions include facility, field and arena bookings, program registration, membership and admission processing. Corporate & Financial Services: General Manager - Paul Gill The Corporate & Financial Services (CFS) division is responsible for aligning the core fundamentals of strategic business planning, corporate revenue and cost control and financial risk management to drive success across this organization. The division consists of three departments: Clerks, Fi- nance and Information Technology. CFS also provides support to the RCMP, Police Services and the Fire De- partment and is responsible for maintaining and im- proving the website. Clerk's Manager of Legislative Services & Emergency Program - Ceri Mario The Clerk's Department is responsible for supporting legislative matters and decisions of Council. Responsibili- ties include agenda preparation, recording of official minutes, administration and certification of bylaws and the execution of all legal documentation. We are the liaison between the contract legal service providers and Council and staff. We are responsible for providing Council with up-to-date legislative, statutory and procedural information in the increasingly complex legal environment in which local governments operate. We administer the Corporate Records Management Program and are responsible for compliance with Free- dom of Information and Protection of Privacy legislation. We conduct general local and School District elections as well as by-elections and referenda. We are responsible for the acquisition and disposal of all land needs at the best possible value to the taxpayer and for the administration of all City -owned rental proper- ties. The Risk Management Program for loss control and insurance is also a function of this department. City of Maple Ridge - Annual Report Page 39 Services Provided by Municipal Departments Finance Manager of Accounting - Catherine Nolan Manager of Business Systems - Kathleen Gormley Manager of Financial Planning - Trevor Thompson Manager of Revenue & Collections - Silvia Rutledge The Finance Department provides services through cooperative interaction with customers and staff, support- ing the administrative and fiscal needs of Maple Ridge within a framework that ensures sound fiscal governance. Specific functions include preparing and monitoring the Five -Year Consolidated Financial Plan and the Annual Consolidated Financial Statements, preparing and inter- preting interim financial statements, levying and collecting City taxes and utility fees, processing accounts payable and receivable, developing and maintaining financial sys- tems, investing and safeguarding Maple Ridge's financial assets, conducting internal audits and general cashiering services. The department is also responsible for reporting on financial matters to the Audit and Finance Committee. Information Technology Director of Information Technology - Christina Crabtree The Information Technology Department (IT) is re- sponsible for managing corporate computer systems, data resources and supporting technology infrastructure. The IT team supports the operation of 423 business computers, 42 virtual servers running on 42 physical servers and all the associated software and databases over ten locations within the community. More than 20 different enterprise -wide business sys- tems run on the computer network which includes a fi- nancial system, property and taxation system, payroll system, materials management, budget system, recrea- tion system, facility bookings, business licences and the Geographic Information System. The department also maintains corporate communications assets which in- clude telephone, radio, email, networks, switches and servers. Beyond day-to-day operations, the department also coordinates strategic technology direction and invest- ments, develops common standards and architectures and provides business solutions to help frontline depart- ments deliver public services efficiently. A major service area for the department is in provid- ing technical advice, data management and reporting as well as project management assistance to maximize the use of our technology investments and add value to the business units in their use of information technology. Maple Ridge Fire Department Fire Chief, Director of Community Fire Safety -Dane Spence The primary mission of the Fire Department is the pro- tection and preservation of life, property and the environ- ment in Maple Ridge. This service is provided by a group of 67 dedicated paid -on-call firefighters, 49 full-time fire- fighters, six chief officers, three administrative support staff and one IT support staff (shared with IT). We rely heavily on cross -training and good communi- cation to ensure that the department functions efficiently and effectively. Each of the Assistant Chiefs assumes re- sponsibility for the operation of the individual fire halls. In addition to administrative duties, career officers assume the role of Duty Chief which involves responding to all se- rious Fire Department emergency calls 24 -hours -a -day, on a rotational basis. The department provides a proactive approach to fire services through the development of multi-year business plans, which include detailed multi-year financial plans. Ridge -Meadows RCMP/Police Services Officer in Charge - Superintendent David Fleugel The Ridge Meadows RCMP Detachment are proud to provide policing services for Maple Ridge and Pitt Meadows. The Ridge Meadows RCMP among our commu- nity identifies community priorities in property crime and violent crime, community engagement, neighbourhood safety and road safety. The detachment currently has 121 police officers on strength, with 93 assigned to Maple Ridge, 22 assigned to Pitt Meadows and 3 funded by the Province of BC. In addi- tion, there are 3 Special Constable "Community Safety Of- ficers" in Maple Ridge. Maple Ridge also contributes the equivalent of 10 regular members in integrated (metro Vancouver area) specialized integrated teams. City of Maple Ridge - Annual Report Page 40 Services Provided by Municipal Departments 45 City employees provide administrative support to the detachment for exhibits, prisoner guarding, client services, records management, Canadian Police Information Centre support, crime analysis, court liaison, training and staff development along with volunteer coordination. Our de- tachment has an active volunteer base who dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch and the RCMP Auxiliary Program. Public Works & Development Services: General Manager - Frank Quinn The Public Works & Development Services (PWDS) di- vision is responsible for carrying out corporate initiatives as directed by Council. PWDS provides leadership in the implementation of services including development pro- cessing, the issuance of building permits and business li- cences and the construction, operation and maintenance of City infrastructure. In addition, the division attends to enquiries and requests for assistance from the public. The division consists of four departments: Engineer- ing, Licences, Permits & Bylaws, Operations and Planning. The Ridge Meadows Recycling Society liaises with Council through the division. Engineering Municipal Engineer - David Pollock The Engineering Department is responsible for the devel- opment and implementation of initiatives and programs to maintain the existing infrastructure as well as planning for the future expansion of municipal infrastructure services in support of ongoing growth throughout the City. Through the development of master planning studies, the Utilities Section identifies and prioritizes infrastructure compo- nents to ensure orderly expansion of City infrastructure, as well as replacement of aging infrastructure along with ad- equate funding mechanisms. Once identified, capital projects are developed by the De- sign and Construction Section for consideration in the City's Financial Plan and staff oversee those projects through conception, design, tendering, construction and administration for roads, sewers, drainage and water works. The master studies are also considered by the In- frastructure Development Section as part of the overall development review process of applications to identify en- gineering infrastructure servicing requirements to ensure developments meet City standards. The management of the overall transportation system in- cludes consideration of all travel modes - walking, cycling, transit as well as vehicles - to build a truly multi -modal transportation network suitable for all residents of all abili- ties. The Transportation Section also deals with the plan- ning and operation of traffic signals and street lighting. The Engineering Department works in close cooperation with other departments within the City, not just with those in the Public Works & Development Services Division, but also Finance, Fire and RCMP, Community Development, Parks & Recreation. Engineering Department staff also provide information and technical expertise to internal City committees as well as a number of external regional committees. Licences, Permits & Bylaws Director of Licences, Permits & Bylaws - Liz Holitzki The Licences, Permits & Bylaws Department captures a wide range of services for citizens, including business li- cence applications and renewals, as well as record man- agement of businesses in Maple Ridge. City of Maple Ridge - Annual Report Page 41 Services Provided by Municipal Departments Citizens are required to obtain permits for building, plumb- ing, electrical and gas construction as well as renovations. Our staff issue these permits and arrange for inspections and certification that all work complies with the appropri- ate regulatory legislation. Bylaw enforcement staff ensure compliance with regulations enacted by Council ranging from parking to is- sues of land and property use. Our team administers the dog licence program and works with the local BC SPCA to ensure compliance with animal welfare legislation. Operations Director of Engineering Operations - Russ Carmichael The Operations Centre is a front-line provider for basic public works services, including the maintenance of Maple Ridge roads and fleet, City procurement, storm water management, water distribution and sewage collection. Operational focus is on the health and safety of the citizens of Maple Ridge, protecting Maple Ridge's large in- vestment in the public works and underground infrastruc- ture, protecting the environment, maintaining current service levels, providing essential and convenience fea- tures and providing these services at a minimum cost to taxpayers in a manner as responsive to their needs as possible. Planning Director of Planning - Christine Carter The Planning Department supports the Corporate Strategic Vision through the creation and application of a number policies, regulations and bylaws. These docu- ments are not only used as a guide for decision making, but also establish the procedures under which develop- ment applications are processed, and how information is disseminated within the Community. After Council has set policy guidelines for the commu- nity, the department works with citizens and the develop- ment community to ensure that all development complies with zoning specifications, environmental legislation, health regulations and any form and character for a de- velopment area. To carry out this work, the department coordinates the flow of information with a number of in- ternal departments, stakeholder groups and agencies in- volved in a development application. The department provides information, recommenda- tions and technical expertise in the development of policy as well as providing technical assistance to committees of Council including the Community Heritage Commission, Agricultural Advisory Committee and the Advisory Design Panel. We also supply information to and work closely with external agencies (Agricultural Land Commission, Metro Vancouver) and ensure that development complies with City policies and statutory requirements, prior to presenta- tion of a project to Council. The department also has a team of environmental specialists who work closely with planners and engineers to ensure that Maple Ridge achieves the highest stand- ards of environmental stewardship and sustainability. This team works in the field to assess the impacts of project applications, and also works with Council to develop envi- ronmental policies to align with Council's Corporate vision and changing provincial regulations. These policies and regulations form part of a comprehensive framework that is used to guide decisions around planning and land use in the community. Ridge Meadows Recycling Society Ridge Meadows Recycling Society (RMRS), a commu- nity-based, charitable non-profit organization, in partner- ship with Maple Ridge, provides Blue Box recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility and offers education on environmental issues in Maple Ridge. As a local employer, with a total of 64 full and part- time employees, the Society provides entry-level employ- ment and training opportunities, as well as supported work and training for adults with developmental disabili- ties. RMRS is an award-winning environmental organiza- tion that has a highly motivated team who promotes the 3R's (Reduce, Reuse and Recycle), provides excellent customer service, seeks out partnerships to enhance re- cycling services and works to maximize financial and sus- tainability returns on recycled commodities. City of Maple Ridge - Annual Report Page 42 2014 Awards Maple Ridge is the recipient of many awards for innovation and excellence. Maple Ridge was one of only three communi- ties in British Columbia to receive a 5 -Bloom rating in the 2014 BC Communities in Bloom competition. The judges were particularly enamoured with the downtown core. When we last competed our City received a 4 -Bloom rating in the 2004 Communities in Bloom National Competition and was awarded a special mention for Memorial Peace Park. In 2003, Maple Ridge achieved a 4 -Bloom rating and was awarded a special mention for landscaped ar- eas. The 7th consecutive Government Finance Of- ficers' Association (GFOA) "Distinguished V Budget Presentation Award." In order to re- Dutruguuhul e� ceive this award, a governmental unit must Award publish a budget document that meets pro- gram criteria as a policy document, as an operations guide, as a financial plan and as a communications de- vice. The 24th consecutive GFOA "Canadian WAward for Financial Reporting." In order to .ca � . receive this award, a government unit must Award FINANCIAL publish an easily readable and efficiently REPORTING n,,s, organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements of gen- erally accepted accounting principles and demonstrate an effort to clearly communicate the municipal gov- ernment's financial picture, enhance an understanding of financial reporting by municipal governments and address user needs. AR Ca The MarCom "Platinum Award" in the Publi- cations/Annual Report/Government catego- ry for the "2013 Citizens Report." The MarCom "Gold Award" in the category of Marketing/Promotion Cam- paign/Promotion/Marketing Materials for the "True North Fraser Campaign." The Marcom "Honourable Mention Award" in the category of Marketing/ Promotion Campaign/Promotion/Marketing Materials for the "businessSTART Program" Campaign. The MarCom Awards is an international competition for marketing and communication professionals involved in the concept, writing and design of marketing and communication programs and print, visual and audio materials. The competition has grown to perhaps the largest of its kind in the world. For more information on City awards visit www, mapieridge. ca/3201A wards City of Maple Ridge - Annual Report Page 43 The 18th consecutive GFOA "Award for Out- standing Achievement in Popular Annual Fi- �� N nancial Reporting." In order to receive this Populm4n 1 FlnanClnl RFpnlflnp award, a government unit must publish a Popular Annual Financial Report whose con- tents conform to program standards creativity, presen- tation, understandability and reader appeal. The 24th consecutive GFOA "Canadian WAward for Financial Reporting." In order to .ca � . receive this award, a government unit must Award FINANCIAL publish an easily readable and efficiently REPORTING n,,s, organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements of gen- erally accepted accounting principles and demonstrate an effort to clearly communicate the municipal gov- ernment's financial picture, enhance an understanding of financial reporting by municipal governments and address user needs. AR Ca The MarCom "Platinum Award" in the Publi- cations/Annual Report/Government catego- ry for the "2013 Citizens Report." The MarCom "Gold Award" in the category of Marketing/Promotion Cam- paign/Promotion/Marketing Materials for the "True North Fraser Campaign." The Marcom "Honourable Mention Award" in the category of Marketing/ Promotion Campaign/Promotion/Marketing Materials for the "businessSTART Program" Campaign. The MarCom Awards is an international competition for marketing and communication professionals involved in the concept, writing and design of marketing and communication programs and print, visual and audio materials. The competition has grown to perhaps the largest of its kind in the world. For more information on City awards visit www, mapieridge. ca/3201A wards City of Maple Ridge - Annual Report Page 43 Summary of Services and Regional Relationships Maple Ridge is the sixth oldest and eleventh largest (by land size) of the 157 municipalities in British Columbia. The City is responsible for the provision of a wide variety of local government services including: • Building Permits • Business Licensing • Bylaw Establishment and Enforcement • Cemetery Services • Drainage • Economic Development (investment attraction, business retention and expansion) • Emergency Preparedness • Filming Production Liaison Services • Financial Planning • Heritage • Land Use Planning • Parks & Leisure Services shared with Pitt Meadows • Parks, except for Golden Ears Park, which is a Provincial Government responsibility, Kanaka Creek and Blaney Bog Regional Parks which are a Metro Vancouver responsibility • Police and Fire Protection • Recreation & Cultural Facilities and Programs • Sanitary Sewer Collection System • Social Planning (social service advocacy and support for the development of networks between agencies that serve Maple Ridge) • Transportation network (roads, bridges, street cleaning, sidewalks, street lighting, etc. - except portions of the Lougheed Highway [Highway #7] and the Haney Bypass (which fall under Provincial Government responsibility) and the Abernethy Connector (which falls under the responsibility of TransLink) • Waterworks Distribution System Services that are not an assumed responsibility of Maple Ridge include: • Diking Maintenance and Flood Control - Diking Districts partnership with the City of Pitt Meadows and the Provincial Government • Garbage Collection and Organics (Private Operation) • Hospital Care Systems (Provincial Government) • Sanitary Landfill (Greater Vancouver Sewerage and Drainage District) • School System (Provincial Government and local School Board) • Social and Health Programs (Provincial Government) Maple Ridge issues the property tax notices and acts as a collection agent for all property taxes. The following levies are contained on the property tax notice; Council does not have control or responsibility over their levy, expenditures or operation, except as a voting member: • BC Assessment • Diking Districts • Metro Vancouver • Municipal Finance Authority • Provincial Government - School Taxes • TransLink Maple Ridge contracts services from other organizations and is represented on several Regional Boards, which provide a variety of services for Maple Ridge residents: • BC Assessment (BCA) The mandate of BC Assessment is to establish and maintain uniform real property assessments throughout BC in accordance with the Assessment Act. The Act also requires that BC Assessment produce annual rolls with assessments at market value. BC Society for the Prevention of Cruelty to Animals (BC SPCA) The BC SPCA is a not-for-profit organization dedicated to protecting and enhancing the quality of life for domestic, farm and wild animals in BC. They contract to provide domestic animal pound and shelter services and to enforce the Animal Control bylaws. Emergency Communications for Southwest British Columbia Incorporated (ECOMM) E -Comm is the largest 9-1-1 call centre in BC and provides dispatch services for 33 police and fire departments throughout the province. E -Comm also owns and operates the wide -area radio network used throughout Metro Vancouver and the Fraser Valley by police, fire and ambulance personnel. Fraser Valley Regional Library (FVRL) The largest public library system in BC, with 25 community libraries serving over 700,000 people in its service area. Funding comes from taxes raised in the communities it serves along with a Government of BC operating grant. The City must provide the local facilities. City of Maple Ridge - Annual Report Page 44 Summary of Services and Regional Relationships Greater Vancouver Sewerage and Drainage District (GVS&DD) Responsible for trunk sewers (larger pipes that connect to municipal sewers) and sewage pumping stations. Its major responsibility is operating the region's wastewater treatment plants. Metro Vancouver also works with municipalities to manage stormwater and drainage issues. • Greater Vancouver Water District (GVWD) Responsible for providing clean (treated), safe (tested) drinking water and delivering it to the member municipalities for distribution by local systems. Metro Vancouver also plans for water shortage response, watershed management and water use. Metro Vancouver Provides air quality management, transportation planning, regional housing, regional strategic planning services, regional parks (the Kanaka Creek estuary and linear park, as well as Blaney Bog are located within the Maple Ridge boundaries), labour relations for local government employees and administration of the 9-1-1 emergency telephone system. • Ministry of Education A provincial government school system (residential and non-residential) serving kindergarten to grade 12 students in public schools, independent schools and home schooled. Municipal Finance Authority (MFA) The MFA pools the borrowing and investment needs of BC communities through a collective structure and is able to provide a range of low cost and flexible financial services to our clients equally, regardless of the size of the community. The MFA is independent from the Province of British Columbia and operates under the governance of a Board of Members appointed from the various Regional Districts within the province. Municipal Insurance Association of BC (MIABC) Maple Ridge is a subscribed member of the MIABC (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 Maple Ridge is assessed a premium and specific deductible for its claims based on population. • Royal Canadian Mounted Police (RCMP) Contract with the Provincial Government to have the Federal Government provide police services (police officers); Maple Ridge provides the clerical support services and facilities. • TransLink Responsible for the planning, financing and managing of all public transit in addition to major regional roads and bridges in Metro Vancouver. Transit services are provided through TransLink's contractors and subsidiaries like Coast Mountain Bus Company, HandyDart and West Coast Express. Maple Ridge shares and supports transit services through the provision of transit facilities (such as bus stops and exchanges). Shelters and benches are provided by Maple Ridge where it is cost effective. TransLink also shares responsibility and provides annual operation, maintenance and rehabilitation funding for roads in Maple Ridge that are part of the Major Road Network. Improvements of those roads may also be eligible for minor capital contributions from TransLink. As well, Maple Ridge shares responsibility for regional cycling. City of Maple Ridge - Annual Report Page 45 Message from the Corporate Financial Officer I am pleased to present, on behalf of the Finance Department, the 2014 Annual Report for the City of Maple Ridge. This report includes the Audit Report from BDO Canada LLP, the Consolidated Financial Statements and supplementary information for the fiscal year ended December 31, 2014. Our 2013 Annual Report received the Government Finance Officer's Association's (GFOA) Canadian Award for Financial Reporting, an award that recognizes local governments across Canada that produce high quality financial reports. This was the 24th consecutive year that Maple Ridge received this award. The purpose of the Annual Report is to provide insight into the financial results for our fiscal year ended December 31, 2014. For your convenience, it is divided into three sections: 1. Introductory Section - Provides an overview of Council's strategic direction and the economic and administrative context in which the City operates. 2. Financial Section - Presents the Consolidated Financial Statements, accompanying notes and supplementary information and the independent auditor's report. 3. Statistics Section - Presents statistical and financial information on a multi-year comparative basis. Local government financial statements are intended to assist readers to evaluate how public resources are being managed. They compare the deployment of financial resources against budget and past performance. As required under British Columbia's Community Charter, this Annual Report contains comprehensive information about the goals and objectives within the focus areas identified by Council in their Strategic Plan. The 2014 Progress Report, on page 13 communicates performance towards the achievement of these goals and objectives during the year. We will continue to measure our performance in these areas and communicate our results. 2014 in Review 2014 was the final year of Council's three-year mandate and focus continued on enhancing the liveability of Maple Ridge now and for the future while making sure it was affordable for our citizens. The following highlights just a few of the accomplishments in 2014: ■ The Citizen Satisfaction Survey conducted in September and October of 2014 indicated that satisfaction with the quality of life in Maple Ridge at the end of 2014 was the highest it's been since 2003. ■ Held a municipal election that resulted in the first council elected for a four year term. ■ Opened a new water spray park in Albion. ■ Invested over $12 million in infrastructure such as roads, drainage, water and sewer. ■ Upgraded and redesigned the baseball field at Hammond Stadium. ■ Adopted the Commercial & Industrial Strategy. ■ Officially became a City in September and celebrated our 140th birthday. Economic Climate The global economy continued to generate mixed results in 2014 as long-standing structural issues and political instability in some areas counteract normal economic cycles. There is an expectation that declines in oil prices, improving economic conditions in the United States and the potential for strategic infrastructure investments in a number of countries will drive growth into 2015. Offsetting this is concern that reforms being implemented in developing nations will take longer to produce results than previously hoped for. The Canadian economy experienced modest growth in 2014, with real Gross Domestic Product (GDP) increasing by 2.5% after increasing 2.0% in 2013. While lower oil prices are expected to have a positive economic effect on a global basis, here at home the Bank of Canada suggests the opposite is true. The energy sector is expected to scale back investment and while other sectors will benefit from reduced costs the overall impact on the Canadian economy will be to slow growth. British Columbia's economic performance improved in 2014 with real GDP growth of 2.5%, second only to Alberta. Unemployment rates in the province improved somewhat in 2014, ending the year at 6.1%. The first quarter of 2015 has seen unemployment rates in BC remain virtually unchanged at 6.3%. The economy is expected to experience growth at an average rate of 2.6% over the next two years. The lower Canadian dollar is expected to drive expansion in both tourism and manufacturing. Locally, Maple Ridge has been identified as a prime area for investment opportunities, having been named as the #5 top Canadian Investment City and #2 top Investment Town in BC by the Real Estate Investment Network. To build on this success Council developed a Town Centre Investment Incentive program to attract and encourage development in our town centre. The program ended on December 30, 2013 with in excess of 60 eligible projects completed or in progress, with a construction value of over $89 million. In order to build on the momentum created by the Incentive Program, Council has extended the commercial portion of the program to the end of 2016 and implemented an incentive program directed at industrial development, emphasizing development that typically creates employment opportunities. City of Maple Ridge - Annual Report Page 46 Message from the Corporate Financial Officer The City issued 3,515 building permits in 2014, with an estimated construction value of $120M. The number of building permits issued in 2014 increased by approxi- mately 475 from 2013 although the associated construc- tion value declined as illustrated on the following graph. Maple Ridge Construction Values 200 150 LO C 0 100 50 147 134 112 135 120 2010 2011 2012 2013 2014 Maple Ridge issued 4,295 business licences in 2014, approximately the same number as 2013. Licences are issued for commercial, home-based and non-residential businesses. Of the commercial and home-based licences issued in 2013, 95% and 90% respectively were renewed in 2014. The proportion of licences for each category has remained reasonably constant over the past five years. In 2014 the distribution was 39% commercial, 35% home- based and 27% non-residential, indicating that the economic base in Maple Ridge has remained relatively stable over the past number of years. Risk Management Risks to Municipal operations are assessed on an ongoing basis and risk management strategies are revised or developed in response to experience, changes in operations or relevant legislation. Each year, Council approves an inspection standard that sets the frequency and methodology for inspection of Municipal assets during the year within Financial Plan provisions. Maple Ridge insures its operations through a combination of risk transfer through purchased insurance, membership in the Municipal Insurance Association (MIA) and risk retention through the use of self insurance reserves. The following discussion identifies risks that could affect the City's financial position or future operations. Interest Rate Risk Maple Ridge has a large holding of investments. The interest earned on these holdings helps to offset the effects of inflation on capital and other projects. While changes in interest rates could impact expected earnings, we are conservative in our investments. That is why we have maintained positive returns during difficult times. Regional Partnerships Maple Ridge provides sewer and water services to residents through its membership in the Regional District (Metro Vancouver) and related entities. The City does not control the financial operations of Metro Vancouver, but is proportionately responsible for their costs through annual levies and service payments. Changes in the financial needs of these entities can affect the user fees charged to Maple Ridge taxpayers. Wherever possible, Maple Ridge attempts to smooth the potential impacts of cost increases from the Regional District by using a rate stabilization policy. This policy factors the effects of long- range regional plans into our rate structure. Disaster Recovery Events such as a pandemic, natural disaster, train derailment or technology failure could have an impact on our community and our operations. An emergency preparedness plan is in place and is exercised regularly to help us prepare for a disaster. The Business and Financial Planning Process Maple Ridge has developed comprehensive business planning guidelines for use in the financial planning process. These guidelines are updated annually and are intended to assist Council with the difficult task of resource allocation. Departmental business plans communicate alignment with the Corporate Strategic Plan and identify: ■ Goals and objectives ■ Service levels and service delivery options ■ Resource distribution (financial and human) ■ Performance measures ■ Capital program and associated operating costs ■ Potential new revenue sources ■ Incremental spending requests The financial planning process is also guided by a Financial Sustainability Plan, a group of 13 policies designed to position the City to meet financial obligations, while ensuring that residents can look forward to equitable and affordable taxation. Business and Financial Plan review sessions are open to the public and provide opportunities for individuals to ask questions of Council on decisions or to make submissions on all programs. On April 28, 2014, the City held a live - streamed presentation of the Financial Plan and invited public input via social media, e-mail or telephone. This allowed citizens to participate in the financial planning processes without having to attend one of the sessions. Under the British Columbia Community Charter, the City is required to adopt a Five -Year Financial Plan. This long- term approach to financial planning allows Council and the community to consider the impact that current decisions will have on future financial flexibility. Each year, Council adopts a Financial Plan for the subsequent five years based on the best information available at the City of Maple Ridge - Annual Report Page 47 Message from the Corporate Financial Officer time. The plan is updated each May, prior to setting the tax rates, to reflect any changes that have occurred since the last plan was adopted. The 2015-2019 Financial Plan adopted in May was developed using the following key information that was included in the report to Council dated April 20, 2015. ■ The assessment base experienced real growth of 1.11%. ■ Property tax increase for general purposes was set at 1.92%, with projected increases of 2.2% in 2016 and 2.0% for 2017 through 2019. ■ Property tax increases for infrastructure sustainability was set at 0.5% for 2015 and 2016, increasing to 0.7% for 2017 through 2019. ■ The Parks, Recreation and Cultural Levy increase was set at 0.25%. ■ The Storm Water Levy increase was set at 0.3%. ■ Sewer Utility rates will increase by 4.6% and Water Utility rates by 5.5%. ■ Recycling rates remain unchanged due to increased revenues from Multi -Materials BC, with projected increases of approximately 2.78% in 2016 through 2019. ■ $550,000 of gaming revenues would be directed to infrastructure to minimize the tax increase. ■ The impact of municipal tax increases to a residence valued at $400,000 will be less than $95 for 2015. These assumptions were incorporated into a Financial Plan that provided for important services valued by our citizens. A key decision incorporated into the plan is a provision to mitigate the impact to tax revenue if projected real growth is not realized. The 2015-2019 Financial Plan reflects Council's continuing commitment to maintaining our infrastructure into the future, directing 0.50% of the approved annual tax increase toward infrastructure sustainability. In addition, Council has directed $550,000 of gaming revenues towards infrastructure. Financial Review - Overview The City is committed to providing financial reports that enhance stakeholder trust. The following discussion and analysis provides information in support of the 2014 audited Consolidated Financial Statements and is intended to enhance understanding of the economic resources and obligations of the City. It is supplementary to the Financial Statements and should be read in conjunction with the Consolidated Financial Statements, accompanying notes and supplemental information. For information on the terminology used in the discussion, please refer to the Glossary on page 93. The City is responsible for the accuracy of the data and the completeness and fairness of presentation, including all disclosures. The report provides readers with an overview of ongoing financial and operational performance. The Consolidated Financial Statements are required under the British Columbia Community Charter section 167, and are prepared in accordance with Generally Accepted Accounting Principles (GAAP) for local governments, as recommended by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. The Consolidated Financial Statements include the operations of the General, Water, Sewer, Capital and Reserve Funds and the City's wholly- owned subsidiaries, CDMR Developments Ltd. and Maple Ridge Municipal Holdings Ltd. (MRMH Ltd). Financial Statements in the public sector serve as a central feature of local government financial reporting. They report a local government's actual financial activities in comparison to planned activities and the resulting financial condition of the local government. 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. Rather, they present financial information that is useful in evaluating the local govern- ment's financial condition at the end of the accounting period and its financial performance during the accounting period. The External Audit Included in the Consolidated Financial Statements is a report from the external auditor, BDO Canada LLP. The role of the external auditor is to present an independent opinion as to the fair presentation of the City's financial position and operating results and confirm 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 items that may have been identified during the audit procedure. The Audit and Finance Committee is a committee selected by Council to oversee the financial and business affairs of the City. 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 and 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 reviews the Management Letter and financial reports of the City and its wholly-owned companies. The Committee has the authority to request from management specific reports or analysis and is authorized to request the presence of other staff to report or answer questions. City of Maple Ridge - Annual Report Page 48 Message from the Corporate Financial Officer The Financial Statements: Following completion of the annual audit, the Consolidated Financial Statements are presented to Council for acceptance. During the year, the Audit and Finance Committee is provided with financial updates and meets periodically with the external auditor. Financial Statement Composition Revenue and Capital Funds have transactions with outside groups, with each other and with Reserve Funds Only transactions with outside groups are reported in Con- solidated Financial Statements. The Consolidated Statement of Financial Position: Provides information on the financial position of the City including Financial Assets, Liabilities, Net Financial Assets, Non -Financial Assets and Accumulated Surplus The Consolidated Statement of Operations: Reports the extent to which expenses are offset by revenues, the annual surplus and the change in accumulated surplus. The Consolidated Statement of Change in Net Financial Assets: Reports the change in Net Financial Assets. The Consolidated Statement of Changes in Cash and Temporary Investments: Reports the net change in cash resources and how the City financed its activities throughout the year. Consolidated Statements Financial Position Operations ---I Change in Financial Position I Cash Flow I I I I I I I I I I Taxpayers, Vendors, Employees I Outside Groups I I I I Transactions Transactions General RevenueGeneral Capital Utilities Revenue Utilities Capital Subsidiary Companies Subsidiary Companies Schedule 1Schedule 2 Transactions Reserve Funds Reserve Accounts I Schedule 3 & 6 1 2014 Consolidated Financial Statements From a financial perspective, the results for 2014 are positive. The year ended without the Net Debt projected in the Financial Plan. Generally Accepted Accounting Principles require that the actual financial results be compared to the budget that is adopted annually before setting the tax rates. Council adopted that budget in May of 2014. The following sections provide an analysis of the 2014 Financial Statements and selected supplemental financial information. The dollars quoted are approximate and are intended to account only for the major part of variances being discussed. Some key highlights are: ■ Net Financial Assets increased by $9.8M to $41.8M. ■ Municipal long-term debt decreased by $2.67M to $36.8M. ■ Unused annual debt servicing capacity based on our current financial condition is $20.5 M. 1 Consolidated Statement of Financial Position - Page 56 This statement reports the City's assets, both financial and non-financial, and its liabilities. The difference between financial assets and total liabilities is Net Financial Assets if positive and Net Debt if negative. This figure provides the City with an indicator of financial flexibility and of future revenue requirements to finance activities and meet existing financial obligations. The difference between total assets, both financial and non-financial, and total liabilities is Accumulated Surplus and provides an indication of the net economic resources available for service delivery. The majority of this number is comprised of the physical assets used in service delivery and does not represent a source of funding. The City has a Net Financial Position of $51.8M at the end of 2014, an increase of $9.8M over 2013. The change in Net Financial Assets is discussed in more detail in the Consolidated Statement of Change in Net Financial Assets. Accumulated Surplus at the end of 2014 is $948.3M. Financial Assets: ■ Financial assets increased by $9.1M over 2013. ■ Cash and investments increased by $9M over 2013. Liabilities: Total liabilities decreased by approximately $700,000 over 2013. ■ The actuarially determined liability for future employee benefits is $5 M. This liability will be settled over the longer term and does not impose an immediate claim on cash flow. ■ Restricted revenues decreased by $955,000 as a result of increased capital expenditures in the year. ■ Long-term debt decreased by $2.67M as a result of the planned pay down of debt. Non -Financial Assets: Non-financial assets are comprised of the tangible capital assets held for use in service provision, undeveloped land bank properties, supplies inventories and prepaid expenses. These represent economic resources available to the City for service City of Maple Ridge - Annual Report Page 49 Message from the Corporate Financial Officer provision, rather than a funding source to support the day-to-day operations of the City. In 2014 non-financial assets increased by $22M over 2013, due to net increase in tangible capital assets of $41.6M, offset by amortization of $19M. 2 Consolidated Statement of Operations - Page 57 This statement reports the City's changes in economic resources and accumulated surplus for 2014, compared with budget and with 2013 results. Since annual revenues exceeded expenses, the City increased its accumulated surplus during the year. Included in this statement, is information about the gain or loss on the disposal of capital assets. If tangible capital assets are disposed of before the end of their estimated useful life, any remaining book value associated with them is written off, resulting in an accounting loss, not a cash loss. Consolidated Revenue Compared to previous year (2013) Revenues in 2014 decreased by $18.6M over 2013 through a combination of the following: ■ Revenue from general taxation increased $3.27M through a combination of higher tax levies and growth of the assessment roll. ■ User fees increased $2.7M over 2013 through a combination of new revenues from Multi -Materials BC, and increases in sewer, water and recreation fees. ■ Development revenues and senior government transfers, often linked to capital projects, decreased by $2.4M over 2013. Typically, year - over -year changes in these revenues are related to changes in capital expenditures, reported on the Statement of Change in Net Financial Assets. Changes in grant revenues are affected by changes in funding programs available through senior governments. ■ Revenue for contributed subdivision infrastructure and gain or loss on disposal of tangible capital assets decreased $22.26M a result of less developer constructed infrastructure turned over to the City in 2014 and earlier than anticipated replacement of infrastructure. Consolidated Revenue Compared to budget (2014) As in previous years, there were variances between budget and actual ($4.5M) and, as in previous years, a large part of this difference was related to the capital program. Development fees (earned DCC's) and senior government transfers were budgeted based on the expected completion of capital projects. As the capital expenditures did not occur there was no correspond- ing revenue recognized. Revenue shortfalls in this area were offset by higher than anticipated contributed tangible capital assets. Consolidated Expenses Compared to previous year (2013) Consolidated expenses are comprised of operating expenses for goods and services, labour and debt servicing as well as the annual cost of using our tangi- ble capital assets through amortization. Expenses increased by $3.8M through a combination of in- creased amortization expense of $1.14M, an increase in labour costs of $3M due to retroactive contract settlements and decreased costs for goods and services and debt servicing. Consolidated Expenses Compared to budget (2014) The consolidated expenses for 2014 reflect a positive variance of $15.9M compared to budget. Contributors to this positive variance include RCMP contract savings of $2.6M; $6M for capital related projects; approximately $5M for projects that will proceed in 2015 and $1M for water purchases costs less than Financial Plan estimates. 3 Consolidated Statement of Change in Net Financial Assets - Page 58 This statement begins with the annual surplus, shown on the Statement of Operations and adjusts for items, such as amortization and expenditures on tangible capital assets to derive the excess or deficiency of revenues over expenditures, which equals the change in financial position. The City's net financial assets increased by $9.82M to $51.8M as at the end of 2014; had the activities in the Financial Plan been completed as planned, financial assets would have decreased by $44M, resulting in Net Debt of $2.OM. Timing differences between planned and actual capital expenditures are the reason for this variance. 4 Consolidated Statement of Cash Flow - Page 59 This statement represents financial resources (cash and investments of less than three months) that are available in the short-term to satisfy debt obligations and expenditures. The change in cash and cash equivalents is linked to, but is not identical to, the change in financial position, which is explained by the excess of revenues over expenditures. For example, when cash is received for a refundable deposit, cash is increased, but revenue is not. Overall, the City's cash position at the end of 2014 increased to $14.09M from $7.04M in 2013. 5 Schedule 1 - Page 74 Schedule of Change in Operating Accumulated Surplus This schedule provides supplementary information about operating activities of the City in isolation and explains the change in both the Consolidated and Accumulated Surplus amounts attributable to operat- ing activities. The variances discussed in Section 2 apply to this schedule as well. City of Maple Ridge - Annual Report Page 50 Message from the Corporate Financial Officer Operating Expenses Compared to previous year (2013) Overall operating expenses increased by approximately $2.6M from 2013. Factors contributing to this increase include increases in RCMP contract costs, a retroactive settlement and increases in recreation costs. Operating Expenses Compared to budget (2014) Overall operating expenses came in under budget by $15.6M. Factors contributing to this variance were explained in Section 2. 6 Schedule 2 - Page 75 Schedule of Change in Equity in Capital Assets This statement provides supplementary information about the revenues and expenses associated with the City's capital activities and the impact of those activities on both the City's Consolidated Annual and Accumulated Surplus amounts. Capital activities and the related revenues can vary significantly from year to year. Planned capital revenues indicate the level of expected external investment in the City's capital program through sources such as senior government transfers or development revenues. Revenue is recognized as it is earned, so delays in the related capital projects results in delays in revenue recognition and a variance to budget, as is the case in most years. Other 2014 Accumulated Surplus Distribution i) Operating Accumulated Surplus (Schedule 1) - Page 74 The Operating Accumulated Surplus of $18.9M (as shown on Schedule 1) is itemized between General Revenue and the Utilities in Note 17 to the Financial Statements. These funds represent financial assets available to the City that Council has not earmarked for specific future use. ii) Equity in Tangible Capital Assets (Schedule 2) - Page 75 The City has equity in capital assets of $860.6M. This amount does not represent a source of funding, but rather equity in the physical assets used to provide services to the citizens of Maple Ridge. iii) Reserve Accounts and Funds (Schedule 3 & 6) - Page 76 & 82 Reserve Accounts are appropriations of surplus, established informally and associated with both the Operating and Capital programs. These totalled $35.4M at December 31, 2014. Reserve Funds are established by Council bylaw and are usually restricted for capital purposes. Financial assets within a reserve fund can only be used for the purpose for which it was established. These totalled $33.7M as at December 31, 2014 Interest is allocated to the Reserves based on their balance after considering amounts due from them for capital expenditures incurred to date on their behalf. The use of Reserve Funds and Reserve Accounts has allowed the City to effectively manage the needs of a growing community for over 30 years. There is $68.7M in various reserves at year-end. However some of that amount relates to capital projects that were not completed before December 31, 2014. If these projects had been completed as planned, the Reserve balances would have been reduced by approximately $29M and Net Financial Assets decreased similarly. Assessment of Trends The City has Net Financial Assets of $51.8M at the end of 2014. This position has improved from Net Debt of $1M in 2005, which was the result of a planned reduction to acquire physical assets including the Arts Centre and Theatre, an expanded Leisure and Youth Centre, the Library and the office tower. Based on current projections, we expect our financial position to be drawn down in 2015 but to remain in a Net Financial Asset position through 2019. These projections assume that capital expenditures will occur as planned. Although experience indicates that this does not typically occur, it is important to keep in mind the impact of the Financial Plan on our financial position. Outlook In May of 2015 Council adopted a Financial Plan for 2015-2019 that reflected current information from BC Assessment about growth in the community. The plan includes $39.7M in planned capital expenditures to address infrastructure needs in the community. Added to this is approximately $45.6M of expenditures approved for 2014 for projects that are not yet completed. Many of these expenditures are dependent on revenues from outside sources, such as grants from other levels of governments, contributions from other agencies or development cost charges. If those revenues are not realized, either through unsuccessful grant applications or as a result of changes to the economic situation, it may be necessary to adjust the Capital Program accordingly. Overall though, the City's financial condition remains strong, with growth expected in the assessment base, potential revenues from the sale of surplus land holdings and available debt servicing capacity. City of Maple Ridge - Annual Report Page 51 Message from the Corporate Financial Officer Challenges that we continue to monitor and address in our Financial Plans include: ■ Impact of the economy on real growth and development related revenues ■ Growth -driven increases in operating costs ■ A predominately residential assessment base that continues to grow faster than the commercial and industrial sector ■ Increasing costs from the Regional District for sewer and water ■ Providing for the future replacement of infrastructure Some items planned for 2015 are: ■ Renovations to the Leisure Centre Pool infrastructure ■ Improvements to 128 Avenue ■ Improvements to Whonnock Lake facilities ■ Continue to promote the commercial portion of the Town Centre Investment Incentive program ■ Promote the Employment Lands Investment Incentive Program Conclusion Maple Ridge continues to demonstrate its commitment and expertise in financial management, as demonstrated by receiving the Canadian Award for Financial Reporting for the 241h consecutive year. Finally, I would like to take this opportunity to thank members of Council, the Corporate Management Team and all municipal employees for their support in achieving the 2014 results. The reason for our success is the strong commitment to excellence by our employees in all that they do. .r Paul Gill, BBA, CGA General Manager: Corporate & Financial Services Corporate Financial Officer May 11, 2015 City of Maple Ridge - Annual Report Page 52 Introduction to Financial Statements The accompanying Consolidated Financial Statements and all other financial information included within this financial report are the responsibility of the management of the City of Maple Ridge. The City'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 Corporate Finance Officer is responsible for submitting annually to the Audit Committee and Council audited Financial Statements. These Financial Statements include the consolidated results of the City of Maple Ridge for the fiscal year ending December 31, 2014. 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 City of Maple Ridge provide important information about the overall financial condition of the City. The purpose of the Consolidated Financial Statements is to present the ef- fects of transactions of the City taking into consideration the accounting for all City Funds, MRMH Ltd. and CDMR Developments Ltd. The audited 2014 Consolidated Financial Statements for the City include: Consolidated Statements ■ Management's Responsibility for Financial Reporting ■ Auditors' Report ■ Consolidated Statement of Financial Position ■ Consolidated Statement of Operations ■ Consolidated Statement of Change in Net Financial Assets ■ Consolidated Statement of Cash Flow ■ Significant Accounting Policies ■ Notes to the Consolidated Financial Statements ■ Consolidated Report of Segmented Revenue and Expenses Supporting Statements & Schedules ■ Schedule of Change in Operating Accumulated Surplus ■ Schedule of Change in Equity in Capital Assets ■ Schedule of Change in Reserved Accumulated Surplus ■ Continuity Schedule of Debenture Debt ■ Schedule of Tangible Capital Assets ■ Continuity Schedule of Reserves City of Maple Ridge - Annual Report Page 53 Management's Responsibility for Financial Reporting The information in this Annual Report is the responsibility of management. The consolidated financial statements have been prepared in accordance with Canadian Public Sector accounting guidelines as outlined under "Significant Accounting Policies". 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 Canada LLP, the Municipality's independent auditors have audited the accompanying financial statements. Their report accompanies this statement. Council carries out its responsibility for the consolidated financial statements jointly with its Audit Committee. The Committee meets with management on a scheduled basis and at least semi-annually with BDO Canada LLP to review their activities and to discuss auditing, internal control, accounting policy, and financial reporting matters. BDO Canada LLP has unrestricted access to the Municipality, the Audit Committee, and Council. Council approves the consolidated financial statements, the Audit Committee reviews the recommendations of the independent auditors for improvements to controls and as well as the actions of management to implement such recommendations. Paul Gill, CGA General Manager: Corporate & Financial Services Jim Rule Chief Administrative Officer City of Maple Ridge - Annual Report Page 54 JBDO Tel: 604 688 5421 BDO Canada LLP 60 Fax: 604 688 5132 600 Cathedral Place vancouver@bdo.ca 925 West Georgia Street www.bdo.ca Vancouver BC V6C 3L2 Canada INDEPENDENT AUDITOR'S REPORT To the Mayor and Council of the City of Maple Ridge We have audited the accompanying consolidated financial statements of the City of Maple Ridge, which comprise the Consolidated Statement of Financial Position as at December 31, 2014, and the Consolidated Statements of Operations, Change in Net Financial Assets and Cash Flow for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly in all material respects, the consolidated financial position of the City of Maple Ridge as at December 31, 2014 and consolidated results of operations, changes in net financial assets and cash flow for the year then ended, in accordance with Canadian public sector accounting standards. `?per C L -t-? Chartered Accountants Vancouver, British Columbia April 28, 2015 BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of inde endent member firms. City of Maple Ridge - Annual Report Page 55 Consolidated Financial Statements Consolidated Statement of Financial Position as at December 31, 2014 Financial Assets Cash and cash equivalents (Note 1) Portfolio investments (Note 1) Accounts receivable (Note 2) Recoverable local improvements (Note 3) Other assets (Note 8) Inventory available for resale Liabilities Accounts payable and accrued liabilities (Note 6) Deferred revenue (Note 13) Restricted revenue (Note 12) Refundable performance deposits and other Employee future benefits (Note 9) Long-term debt (Note 7, Schedule 4) Net Financial Assets Non Financial Assets Tangible capital assets (Note 14, Schedule 5) Undeveloped land bank properties (Note 19) Supplies inventory Prepaid expenses Accumulated Surplus (Note 17) Paul Gill, CGA General Manager, Corporate & Financial Services 2014 $ 14,098,635 140,752,034 18,910,387 1,772,386 739,180 374.343 176,646,965 17,215,076 9,516,042 44,195,434 12,006,924 5,086,600 36.828.024 124,848,100 51.798.865 881,235,810 14,385,160 336,897 568.450 896,526,317 $ 948.325.182 Restated 2013 (Note 16) $ 7,036,384 138,716,752 19,147,770 1,882,735 718,361 24,266 167,526,268 16,271,819 9,407,028 45,149,975 10,325,126 4,890,700 39,501,414 125,546,062 41,980,206 859,057,643 14,385,160 364,511 698.347 874,505,661 $ 916,485,867 ifecgu kz'a Nicole Read Mayor, City of Maple Ridge The notes to the Consolidated Financial Statements are an integral part of this statement City of Maple Ridge - Annual Report Page 56 Consolidated Financial Statements Consolidated Statement of Operations For the year ended December 31, 2014 Revenue (Segment Report, Note 20) Taxes for municipal purposes (Note 10) User fees and other revenue Government transfers (Note 4) Development revenue Interest and investment income Investment Income Interest Income Less: Deferred amount Interest and investment income Gaming revenues Loss on disposal of tangible capital asset Contributed tangible capital assets (Note 14) Expenses (Segment Report, Note 18) Protective services Transportation services Recreation and cultural Water utility Sewer utility General government Planning, public health and other Annual Surplus Accumulated Surplus - beginning of year Accumulated Surplus - end of year (Note 17) 2,764,104 239,684 (578,909) Restated Actual Budget Actual 2014 2014 2013 (Note 15) (Note 16) $ 71,350,132 $ 71,230,476 $ 68,079,360 38,572,819 37,143,448 35,843,766 2,511,485 4,854,461 3,796,633 8,693,788 18,393,256 9,799,094 2,424,879 1,853,000 2,577,212 1,056,051 1,050,000 896,008 (1,353,953) - (2,449,158) 23,232,212 16,500,000 46,582,459 146,487,413 151,024,641 165,125,374 31,988,914 35,220,668 31,159,175 17,323,495 18, 795, 864 16,624,764 21,183,974 22,571,923 19,628,824 15,375,275 20,010,147 14,809,051 9,341,867 10,271,937 9,582,651 14,517,314 18,987,635 13,565,957 4,917,259 4,674,976 5,4879525 114,648,098 130,533,150 110,857,947 31,839,315 20,491,491 54,267,427 916,485,867 9169485,867 8629218,440 $ 948,325,182 $ 9369977,358 $ 9169485,867 The notes to the Consolidated Financial Statements are an integral part of this statement City of Maple Ridge - Annual Report Page 57 Consolidated Financial Statements Consolidated Statement of Change in Net Financial Assets For the year ended December 31, 2014 Annual Surplus Add (Less): Change in Tangible Capital Assets Acquisition of tangible capital assets Amortization Proceeds from disposal of tangible capital assets Loss on disposal of tangible capital assets Change in Other Non Financial Assets Decrease (increase) in supplies inventory Reclassification of tangible capital assets Decrease (increase) in prepaid expenses Increase (decrease) in Net Financial Assets Net Financial Assets beginning of the year Net Financial Assets (Net Debt) end of the year Restated Actual Budget Actual 2014 2014 2013 (Note 15) (Note 16) $ 31,839,315 $ 20,491,491 $ 54,267,427 (43,105,823) (83,888,224) (65,502,548) 19,093,893 19,390,820 17,950,975 129,733 - 199,679 1,353,954 2,449,158 (22,528,243) (64,497,404) (44,902,736) 27,613 (61,166) 350,077 24,079 129,897 (68,626) 507,587 (105, 713) 9,818,659 $ (44,005,913) 9,258,978 41,980,206 41,980,206 32,721,228 $ 51,798,865 $ (2,025,7071 $ 41,980,206 The notes to the Consolidated Financial Statements are an integral part of this statement City of Maple Ridge - Annual Report Page 58 Consolidated Financial Statements Consolidated Statement of Cash Flow For the year ended December 31, 2014 Operating transactions Annual surplus Items not utilizing cash Amortization Loss on disposal of tangible capital assets Contributed tangible capital assets Restricted revenues recognized Change in non-cash operating items Increase in prepaid expenses Decrease (increase) in supplies inventory Decrease (increase) in accounts receivable Decrease (increase) in recoverable local improvements Decrease (increase) in other assets Increase (decrease) in accounts payable and accrued liabilities Increase (decrease) in deferred revenue Increase (decrease) in refundable performance deposits Increase (decrease) in employee future benefits Cash provided by operating transactions Capital transactions Proceeds on disposal of tangible capital assets Acquisition of tangible capital assets Cash applied to capital transactions Investing transactions Increase in portfolio investments Financing transactions Debt repayment Collection of restricted revenues Cash applied to financing transactions Increase (decrease) in cash and cash equivalents Cash and cash equivalents - beginning of year Cash and cash equivalents - end of year Supplementary information: Non-cash transactions: Transfer from undeveloped landbank properties to tangible capital assets $ Transfer from tangible capital assets to inventory available for sale $ The notes to the Consolidated Financial Statements are an integral part of this statement City of Maple Ridge - Annual Report Page 59 Actual 2014 $31,839,315 19,093,893 1,353,954 (23,232,212) (8.051.160) (10,835,525) 129,897 27,613 237,383 110,349 (20,819) 943,257 109,014 1,681,797 195.900 3,414,391 Restated Actual (Note 16) 2013 $54,267,427 17,950,975 2,449,158 (46,582,459) (8,946,156) (35,128,482) (68,626) (61,166) 316,370 (29,425) (33,390) 3,337,550 170,784 (1,851,676) 145.200 1,925,621 24.418,181 21, 064, 566 129,733 199,676 (19,873.611) (18,920,091) (19,743.878) (18,720,415) (2.035,283) (20,243,977) (2.035,283) (20,243,977) (2,673,389) 7.096.620 4.423.231 7,062,251 (2,585,308) 8,738,929 6,153,621 (11,746,205) 7.036.384 18,782,589 $14,098.635 350,077 $ $7,036,384 63,025 24,079 Consolidated Financial Statements Significant Accounting Policies For the year ended December 31, 2014 The City of Maple Ridge (the "City") is a municipality in the province of British Columbia and operates under the provisions of the Community Charter. The City provides municipal services such as fire, public works, planning, parks, recreation and other general government services. (a) Reporting Entity and Basis of Consolidation These financial statements have been prepared in accordance with Canadian Public Sector accounting standards using guidelines developed by the Public Sector Accounting Board ("PSAB") of the Chartered Professional Accountants of Canada. They consolidate the activities of all of the funds of the City and the City's wholly owned subsidiaries C.D.M.R. Developments Ltd. and Maple Ridge Municipal Holdings Ltd. Transactions between the City's funds and wholly owned subsidiaries have been eliminated and only transactions with outside entities are reported. (b) Basis of Accounting The basis of accounting followed in these financial statements is an accrual method and includes revenues in the period in which the transactions or events occurred that gave rise to the revenues and expenses in the period the goods and services were acquired and a liability was incurred. (c) Non-financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of business. (d) Tangible Capital Assets Tangible capital assets are a special class of non-financial assets and are recorded at cost less accumulated amortization. Cost includes all costs directly attributable to acquisition or construction of the tangible capital asset including transportation and installation costs, design and engineering fees, legal fees and site preparation costs. Amortization is recorded on a straight line basis over the estimated life of the tangible capital asset commencing once the asset is put into use. Assets under construction are not amortized. Contributed tangible capital assets are recorded at fair value at the time of the contribution and are also recorded as revenue. Estimated useful lives of tangible capital assets are as follows: Buildings (including building components) 7 to 50 years Transportation network 10 to 75 years Storm sewer system 10 to 75 years Fleet and equipment 8 to 20 years Technology 3 to 25 years Water system 10 to 85 years Sanitary sewer system 30 to 75 years Furniture and fixtures 3 to 20 years Structures 15 to 75 years City of Maple Ridge - Annual Report Page 60 Consolidated Financial Statements Tangible capital assets do not include works of art or historical treasures. Costs related to the acquisition of such items are expensed in the year in which they are acquired. (e) Revenue Recognition Taxation Taxes are recorded at estimated amounts when they meet the definition of an asset, have been authorized and the taxable event occurs. Annual levies for non -optional municipal services and general administrative services are recorded as taxes for municipal services in the year they are levied. Taxes receivable are recognized net of an allowance for anticipated uncollectable amounts. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Through the British Columbia Assessments' appeal process, taxes may be adjusted by way of supplementary roll adjustments. The effects of these adjustments on taxes are recognized at the time they are awarded. User fees and other revenue Charges for sewer and water usage are recorded as user fees and other revenue. Government transfers Government transfers are recognized as revenue in the financial statements when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability. Government transfers are recorded as deferred revenue when transfer stipulations give rise to a liability and are recognized in the statement of operations as the stipulated liabilities are settled. Development revenues Receipts that are restricted by the legislation of senior governments or by agreement with external parties are a liability of the municipality and 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 shown in Note 12. Investment income Investment income is recorded on the accrual basis and recognized when earned. Investment income is allocated to various reserves and operating funds on a proportionate basis. To the extent that financial instruments have no stated rate of return, investment income is recognized as it is received. Contributed tangible capital assets Subdivision developers are required to provide subdivision infrastructure such as streets, lighting, sidewalks, and drainage etc. Upon completion these assets are turned over to the City. Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and are also recorded as revenue. (f) Use of estimates/measurement uncertainty The preparation of financial statements in accordance with Canadian Public Sector Accounting Standards 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 revenues and City of Maple Ridge - Annual Report Page 61 Consolidated Financial Statements expenses during the reporting period. Significant areas requiring use of management estimates relate to the useful lives of tangible capital assets, determination of employee future benefits, the outcome of litigation and claims, and the percentage of completion of buildings and subdivision inspections. Actual results could differ from those estimates. (g) Budget figures The budget figures reported in the Consolidated Financial Statements represent the 2014 component of the Financial Plan Bylaw adopted by Council on May 13, 2014. (h) Financial instruments The City's financial instruments consist of cash and cash equivalents, portfolio investments, accounts receivable, recoverable local improvements, other assets, accounts payable and accrued liabilities, refundable performance deposits and long-term debt. Unless otherwise indicated, it is management's opinion that the City is not exposed to any significant interest, credit or currency risks arising from these financial instruments. (i) Cash and cash equivalents Cash and cash equivalents are comprised of the amounts held in the City's bank accounts and investments with an original maturity date of three months or less. Q) Investments Investments with an original maturity date of more than three month are reported as portfolio investments. Investments and pooled investments are reported using the cost method. Provisions for declines in the market value of investments are recorded when they are considered to be other than temporary. Declines in the market values of investments are considered to be other than temporary when the carrying value exceeds market value for more than three years. (k) Cost share agreement The City participates in a cost share agreement with the City of Pitt Meadows to provide all of the recreation and cultural services and maintain all of the parks in both municipalities. The City recognizes expenses at their gross value and records the City of Pitt Meadows' contribution as revenue. (1) Basis of segmentation (Segment Report, Note 18) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest expense is allocated to functions based on the purpose of specific borrowings. (m) Employee future benefits The City and its employees make contributions to the Municipal Pension Plan, and the employees accrue benefits under this plan based on service. The City's contributions are expensed as incurred. (Note 5) Sick leave benefits and retirement severance benefits are also available to the District's employees. The costs of these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. The liabilities under these benefit plans are accrued based on projected benefits prorated as the employees render services necessary to earn the future benefits. (Note 9) City of Maple Ridge - Annual Report Page 62 Consolidated Financial Statements Notes to the Consolidated Financial Statements For the year ended December 31, 2014 1. Cash and Investments Cash and cash equivalents: Cash and cash equivalents as at December 31, 2014 were comprised as follows: Cash Cash equivalents Dec 31, 2014 $ 9,067,402 5.031.233 $ 14.098.635 Dec 31, 2013 $ 5,036,384 2,000,000 $ 7,036,384 Cash equivalents are comprised of a BC Credit Union term deposit with an effective interest rates of 1.85%. Additionally, the City holds temporary investments of $2,276,008 ($2,385,592 for 2013) and agreements receivable of $177,716 ($387,779 for 2013) for trusts which are not reported elsewhere in the financial statements. They are held for the following trusts: Balance Interest Balance Dec 31, 2013 Earned Receipts Disbursements Dec 31, 2014 Latecomer Fees $ 301,592 $ - $ 61,991 $ 358,373 $ 5,210 Cemetery Perpetual Care 922,244 36,063 56,990 36,063 979,234 Greater Vancouver Sewer & Drainage 940,801 - 696,839 941,613 696,027 District Albion Dyking District 608,734 331 194,153 29,965 773.253 $ 2,773,371 $ 36,394 $ 1,009,973 $ 1,366,014 $ 2,453,724 Portfolio Investments Portfolio investments include Canadian bank notes and BC Credit Union term deposits with effective interest rates of 1.77 - 4.38%. A portion of the bank notes held have interest payments linked to the performance of a set of equities or a financial index without stated or certain interest rates. For these investments, income is recognized as it is received; in 2014 returns were positive and ranged to 4.76%. Included in interest earnings are losses on the sale of investments before maturity. In 2014 losses totalled $28,466 ($93,690 in gains for 2013). The City does not hold any asset backed commercial paper or hedge funds. The carrying value of securities is based on the cost method whereby the cost of the security is adjusted to reflect investment income that is accruing and any permanent decline in market value. During the term of individual investments there will be fluctuations in market values. Such fluctuations are considered normal, and if held to maturity, market value will be equal to face value. The carrying value of Portfolio Investments at December 31, 2014 was $140,752,034 ($138,716,752 for 2013). The market value at December 31, 2014 was $140,292,423 ($137,071,797 for 2013). 2. Accounts Receivable Property Taxes Other Governments General and Accrued Interest Development Cost Charges 2014 $ 6,415,133 4,621,758 3,230,473 4.746.540 2013 $ 6,686,082 4,371,952 2,924,315 5.353.574 19,013,904 19,335,923 Less: Allowance for Doubtful Accounts (103.517) (188,153) $ 18.910.387 $ 19,147,770 City of Maple Ridge - Annual Report Page 63 Consolidated Financial Statements 3. Recoverable Local Improvements The City provides interim financing for certain geographically localized capital projects. It recovers these amounts either from benefiting property owners or from provincial subsidies. Interest rates are established at the outset of the process and are a function of borrowing rates at the time. Repayment is typically made over fifteen years. As at December 31, 2014 the recoverable balance was comprised as follows: 2014 2013 Recoverable from property owners $ 1,772,386 $ 1,882,735 4. Government Transfers Government transfers received during the year were comprised of the following: Federal Gov't Provincial Gov't TransLink Other Tota I 2014 2013 Capital $ 484,424 82,694 329,831 46.000 $ 942.949 Operating $ 279,382 763,750 386,761 138.643 $ 1.568.536 Capital $ 107,461 537,555 965,251 107,500 $ 1,717,767 Operating $ 6,994 792,284 1,077,205 202,383 $ 2,078,866 5. Pension Plan The City and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed pension plan. The board of trustees, representing plan members and employers, is responsible for overseeing the management of the Plan, including investment of the assets and administration of benefits. The Plan is a multi-employer contributory pension plan. Basic pension benefits provided are based on a formula. The plan has about 182,000 active members and approximately 75,000 retired members. Active members include approximately 370 contributors from the City of Maple Ridge. The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding deficit for basic pension benefits. The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The City paid $3,004,843 (2013 $2,687,446) for employer contributions to the Plan in fiscal 2014, while employees contributed $2,490,714 (2013 $2,211,523) to the plan in fiscal 2014. 6. Accounts Payable and Accrued Liabilities City of Maple Ridge - Annual Report Page 64 2014 2013 Accounts Payable: General $ 6,348,413 $ 6,856,088 Other Governments 8,877,109 7,678,236 Salaries and Wages 1,162,411 1,001,200 16,387,933 15,535,524 Accrued Liabilities: Vacation Pay 403,094 335,937 Other Vested Benefits 424,049 400,358 827,143 736,295 $ 17.215,076 $ 16,271,819 City of Maple Ridge - Annual Report Page 64 Consolidated Financial Statements 7. Long Term Debt (Schedule 4) The City obtains debt instruments through the Municipal Finance Authority (MFA), pursuant to security issuing bylaws under authority of the Community Charter, to finance certain capital expenditures. Debt is reported net of Sinking Fund balances and interest expense is reported net of Sinking Fund earnings. The City carries no debt for others. Debt issued and outstanding as at December 31, 2014 was $36,828,024 ($39,501,414 for 2013). The following debenture debt amounts plus related interest are payable over the next five years: 2015 2016 2017 2018 2019 Thereafter $ 2,503,588 $ 2,542,491 $ 2,582,492 $ 2,129,744 $ 2,172,036 $19,035,084 The City has the following authorized but un -issued long term debt as at December 31, 2014: LAB law L/A Amount #6558 $ 6,000,000 #6560 275,000 #6679 1,100,000 $ 7,375,000 8. 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 City. The City 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 $739,180 ($718,361 for 2013). 9. Employee Future Benefits The City provides employee future benefits in the form of severance benefits and vested and non -vested sick leave to qualifying employees. These benefits are not separately funded. Severance benefits are cash settlements paid to employees who cease their employment with the City after a specified period of time. Full time employees hired before February 11, 1999 qualify for five days pay per year of employment, provided they either work a minimum of 20 years with the City or retire as defined by the Public Sector Pension Plan Act. Full time employees hired after February 11, 1999 qualify for 20 days pay provided they work a minimum of 10 years with the City and retire as defined by the Public Sector Pension Plan Act. The City permits full time employees to accumulate up to 18 days per year of service for future illnesses up to a maximum of 250 days. For certain qualifying employees a portion of this benefit vests; for the balance, this benefit does not vest and cannot be converted to any other type of benefit. City of Maple Ridge - Annual Report Page 65 Consolidated Financial Statements An actuarial valuation of these benefits was performed to determine the City's liability and accrued benefit obligation as at December 31, 2012 and updated for December 31, 2014. The valuation resulted in an unamortized actuarial gain of $335,5000 ($355,500 gain for 2013) at December 31, 2014. The next actuarial valuation will be as at December 31, 2015. Actuarial gains or losses are amortized over the expected average remaining service life of employees. The benefit liability at December 31, 2014 was $5,086,600, ($4,890,700 for 2013) comprised as follows: Benefit Liability - Beginning of the year Add: Current service costs Interest on accrued benefit obligation Less: Amortization of actuarial loss (gain) Benefits paid during the year Benefit Liability - End of the year Less: Unamortized actuarial loss (gain) Accrued benefit obligation - End of the year 2014 $ 4,890,700 304,800 174,400 (26,400) (256.900) 5,086,600 2013 $ 4,745,500 311,900 158,000 7,500 (332,200) 4,890,700 (335.500) (355,500) 4,751,100 4,535,200 Actuarial assumptions used to determine the City's accrued benefit obligation are as follows: 10. Property Tax Levies In addition to its own tax levies, the City is required to levy taxes on behalf of various other taxing authorities. These include the provincial government for local school taxes, incorporated dyking districts located within the City and, organizations providing regional services in which the City has become a member. Taxes levied for other agencies are not included in City revenues. Total tax levies for 2014 of $110,992,380, ($106,708,027 for 2013) were comprised as follows. Municipal Tax Levies Levies for other authorities School taxes Greater Vancouver Transit Authority British Columbia Assessment Greater Vancouver Regional District Dyking Districts Municipal Finance Authority Total Collections for Others Total Tax Levies 2014 2014 Budget 2013 $ 71,350,132 $ 71,230,476 $ 68,079,360 31,557,469 5,549,289 926,951 845,473 760,165 2.901 39.642.248 $ 110.992.380 City of Maple Ridge - Annual Report Page 66 31,560,903 5,549,289 927,084 845,473 761,920 2.899 39,647,568 $ 110,878,044 30,765,819 5,464,801 910,709 888,272 596,205 2.861 38,628,667 $ 106,708,027 2014 2013 Discount rate (long-term borrowing rate) 3.00% 3.80% Expected future inflation rate 2.50% 2.50% Merit and inflationary wage and salary increases averaging 3.55% 3.55% Estimated average remaining service life of employees (years) 10.2 10.2 10. Property Tax Levies In addition to its own tax levies, the City is required to levy taxes on behalf of various other taxing authorities. These include the provincial government for local school taxes, incorporated dyking districts located within the City and, organizations providing regional services in which the City has become a member. Taxes levied for other agencies are not included in City revenues. Total tax levies for 2014 of $110,992,380, ($106,708,027 for 2013) were comprised as follows. Municipal Tax Levies Levies for other authorities School taxes Greater Vancouver Transit Authority British Columbia Assessment Greater Vancouver Regional District Dyking Districts Municipal Finance Authority Total Collections for Others Total Tax Levies 2014 2014 Budget 2013 $ 71,350,132 $ 71,230,476 $ 68,079,360 31,557,469 5,549,289 926,951 845,473 760,165 2.901 39.642.248 $ 110.992.380 City of Maple Ridge - Annual Report Page 66 31,560,903 5,549,289 927,084 845,473 761,920 2.899 39,647,568 $ 110,878,044 30,765,819 5,464,801 910,709 888,272 596,205 2.861 38,628,667 $ 106,708,027 Consolidated Financial Statements 11. Contingencies, Commitments and Unrecognized Liabilities: (a) Third Party Claims Where losses related to litigation are possible and can be reasonably estimated management accrues its best estimate of loss. For 2014 this estimate is $408,999 ($(522,442) for 2013). These amounts are included in accounts payable and accrued liabilities. There are various other claims by and against the City, the outcome of which cannot be reasonably be estimated. Any ultimate settlements will be recorded in the year the settlements occur. (b) Contractual Obligations (i) Water The City has entered into a cost share agreement with the Greater Vancouver Water District for the construction of infrastructure. Under this agreement the City expects to incur costs of approximately $3,435,000 over the next year. The expense is recorded as the related costs are incurred. (ii) Recreation and Cultural Services In 1998 the City entered into an agreement to purchase ice sheet time for five years commencing in 1999, with three five-year renewal options. In 2013, the agreement was renewed for an additional five- year period. The minimum annual payment due for the provision of ice time is $686,225. These payments are recorded as expenses when the ice time is provided. (c) Unrecognized Liability The City holds shares in a non-profit organization that provides protective services to its members. Should the organization dissolve or management choose to withdraw from the organization the City would be liable for a proportionate share of any debt the organization held at that time. The liability is expected to be discharged over time through payments by the City and others for the provision of these services by the organization. Due to the ongoing operations of the organization the liability could only be quantified if the City chose to withdraw. Consequently no liability has been recognized in these financial statements. 12. Restricted Revenues Restricted revenues held by the City as at December 31, 2014 of $44,195,434, ($45,149,975 for 2013) were comprised as follows: Beginning Balance Collections and interest Disbursements - operating Disbursements - capital Ending Balance Beginning Balance Collections and interest Disbursements - operating Disbursements - capital Ending Balance Development Parkland Cost Charges Acquisition Charges Actual Actual Actual Actual 2014 2013 2014 2013 $ 38,773,658 6,348,860 (2,685,125) (5,282,2201 $ 37,155,173 $ 39,541,745 8,035,008 (2,797,514) (6,005,5821 $ 38,773,657 Other Restricted Revenues Actual Actual 2014 2013 $ 5,612,149 483,838 (68,050) (15.766) $ 6.012.171 $ 5,255,985 412,007 (35,088) (20,754) $ 5,612,150 City of Maple Ridge - Annual Report Page 67 $ 764,168 $ 559,473 263,922 291,913 (87,218) $ 1.028.090 $ 764.168 Total Restricted Revenues Actual Actual 2014 2013 $ 45,149,975 7,096,620 (2,753,175) (5.297.986) $ 44.195.434 $ 45,357,203 8,738,928 (2,832,602) (6,113,554) $ 45,149,975 Consolidated Financial Statements 13. Deferred Revenues Deferred revenues held by the City as at December 31, 2014 of $9,516,042, ($9,407,028 for 2013) were comprised as follows: Beginning balance Deferred during the year Revenue recognized Ending balance Beginning balance Deferred during the year Revenue recognized Ending balance 14. Tangible Capital Assets Land Buildings Transportation network Storm system Fleet and equipment Technology Water system Sanitary system Other Prepaid Connection Taxes Revenues Actual 2014 $ 5,598,690 10,473,697 (10.246.9841 $ 5.825.403 Actual 2013 $ 4,961,792 9,735,197 (9,098,299) $ 5,598,690 Other Actual 2014 $ 3,005,063 2,805,749 (2.587.676) $ 3.223.136 Actual 2013 $ 3,377,305 3,464,964 (3,837,2061 $ 3,005,063 Net book value 2014 $ 197,008,761 47,979,785 207,517,609 171,327,266 14,015,399 4,743,350 105,205,443 119,326,063 14.462.211 $ 881.585.887 Actual 2014 $ 803,275 167,104 (502.876) $ 467.503 Actual 2013 $ 897,147 388,109 (481,981) $ 803.275 Total Deferred Revenues Actual 2014 $ 9,407,028 13,446,550 (13.337.536 $ 9.516.042 Restated 2013 $ 184,361,226 49,792,126 201,970,875 169,004,207 12,493,753 4,081,490 104,856,392 118,906,563 13,591,011 $ 859,057,643 For additional information, see the Schedule of Tangible Capital Assets (Schedule 5) Actual 2013 $ 9,236,244 13,588,270 (13.417.486 $ 9,407,028 During the year there were no write-downs of assets (2013 - $Nil) and no interest was capitalized (2013 - $Nil). In addition, roads and related infrastructure, underground networks and land contributed to the City totaled $23,232,212 ($46,582,459 for 2013) and were capitalized at their fair value at the time of receipt. Works of art, artifacts, cultural and historic assets are not recorded as assets in the financial statements. The City controls various works of art and historical treasures including artifacts, paintings, sculptures and mosaics located at City sites and public display areas. City of Maple Ridge - Annual Report Page 68 Consolidated Financial Statements 15. Budget Budget amounts represent the Financial Plan Bylaw adopted by Council on May 13, 2014. The Financial Plan anticipated use of surpluses accumulated in previous years to balance against current year expenditures in excess of current year revenues. The following shows how these amounts were combined: Revenue Taxation User fees and other revenue Other Contributed subdivision infrastructure Total Revenue Expenses Protective services Transportation services Recreation and cultural Water utility Sewer utility General Government Planning, public health and other Total expenses Annual Surplus Less: Capital expenditures Debt repayment Add: Interfund transfers Amortization Borrowing proceeds Financial Plan Bylaw $ 71,230,476 37,143,448 26,150,717 16,500,000 151,024,641 35,220,668 18,795,864 22,571,923 20,010,147 10,271,937 18,987,635 4,674,976 130,533,150 $ 20.491.491 83,888,224 2,661,823 28,172,454 19,390,820 18,495,282 Financial Statement Budget $ 71,230,476 37,143,448 26,150,717 16,500,000 151,024,641 35,220,668 18,795,864 22,571,923 20,010,147 10,271,937 18,987,635 4,674,976 130,533,150 $ 20.491.491 16. Prior Period Adjustments In 2014, additional information became available about the City's inventory of tangible capital assets and the financial statements have been retroactively adjusted to reflect this new infomation. The change represents less than 1% of tangible capital assets. The impact of these changes was to: - Increase closing accumulated surplus by $6,889,432 as follows: 2013 (Restated) Net financial position $ 41,980,206 Tangible capital assets (book value) 859,057,643 Undeveloped land bank 14,385,160 Other non-financial assets 1,062,858 Accumulated surplus $ 916,485,867 City of Maple Ridge - Annual Report Page 69 2013 (Previously Reported) $ 41,980,206 852,168,211 14,385,160 1,062,858 $ 909,596,435 Consolidated Financial Statements - Increase annual surplus by $6,889,432 as follows: 2013 2013 (Restated) (Previously Reported) Revenues $ 165,125,374 $ 158,115,723 Expenses (expenditures) other than 92,906,972 92,906,972 capital and amortizaton Amortization expense 17,950,975 17,830,756 Annual surplus $ 54,267,427 $ 47,377,995 17. Accumulated Surplus Accumulated Surplus is comprised of operating surpluses and equity in tangible capital assets held in the general, sewer and water funds as well as reserves. Accumulated surplus for 2014 is $948,325,182 ($916,485,867 for 2013) and is distributed as follows: Operating surplus (Schedule 1) Equity in the capital funds (Schedule 2) Reserves (Schedule 3) Accumulated Surplus 18. Expenditures and Expenses by Object 2014 General $ 7,522,666 Sewer 4,662,448 Water 6,737,009 18,922,123 General 633,725,191 Sewer 120,721,289 Water 106,212,973 860,659,453 Funds 33,377,837 Accounts 35,365,769 68,743,606 $ 948,325,182 Restated 2013 $ 6,895,061 3,183,533 5,802,444 15,881,038 608,951,209 120,588,257 105,946,129 835,485,595 32,152,309 32,966,925 65,119,234 $ 916,485,867 Total Expenditures and Expenses $ 114,648,098 $ 42,755,745 $ 157,403,843 $ 214,421,374 $ 176,399,441 19. Undeveloped Land Bank The City owns property in various areas identified for future growth in the Official Community Plan. These properties are not currently used in the provision of service to the citizens of Maple Ridge. The properties represent a strategic, non-renewable resource available for the advancement of Council's strategic plan. During the year no properties were reclassified as tangible capital assets or as inventory available for sale. City of Maple Ridge - Annual Report Page 70 Capital Restated Operations Acquisitions 2014 Total 2014 Budget 2013 Total Goods and services $ 53,130,560 $ 18,718,969 $ 71,849,529 $ 136,429,772 $ 71,482,856 Wages and salaries 40,284,322 804,564 41,088,886 39,861,086 38,133,820 Interest 2,139,323 2,139,323 2,239,696 2,249,331 Total Expenditures 95,554,205 19,523,533 115,077,738 178,530,554 111,866,007 Amortization expenses 19,093,893 - 19,093,893 19,390,820 17,950,975 Contributed tangible capital assets - 23,232,212 23,232,212 16,500,000 46,582,459 Total Expenditures and Expenses $ 114,648,098 $ 42,755,745 $ 157,403,843 $ 214,421,374 $ 176,399,441 19. Undeveloped Land Bank The City owns property in various areas identified for future growth in the Official Community Plan. These properties are not currently used in the provision of service to the citizens of Maple Ridge. The properties represent a strategic, non-renewable resource available for the advancement of Council's strategic plan. During the year no properties were reclassified as tangible capital assets or as inventory available for sale. City of Maple Ridge - Annual Report Page 70 Consolidated Financial Statements 20. Segmented Information The City is a diversified municipal government entity in the province of British Columbia that provides a wide range of services to its citizens. Municipal services have been segmented by grouping activities that have similar service objectives (by function) and separately disclosed in the segment report. Where certain activities cannot be attributed to a specific segment they have been reported as unallocated. The segments and the services they provide are as follows: Protective Services Protective Services is comprised of the Ridge Meadows RCMP detachment, the Maple Ridge Fire Department, bylaw enforcement, inspection services and emergency services. Services provided by the segment are focused on protecting the citizens of Maple Ridge. Transportation Services Transportation Services is comprised of Engineering, Operations, Drainage and Roads. Services provided by the segment include the construction and maintenance of transportation related infrastructure. Recreation and Cultural Recreation and cultural services provides library services, access to recreation facilities and maintains and operates City parks. Water Utility The Water Utility, in conjunction with Metro Vancouver, provides safe, clean, reliable water to the residents and businesses of the City of Maple Ridge. Sewer Utility The Sewer Utility collects waste water and transports it to treatment plants operated by Metro Vancouver in addition to maintaining the sanitary sewer infrastructure. General Government General Government provides administrative, legislative and support services for the City. Functions include financial planning and reporting, information technology, economic development and communications. Planning, Public Health and Other This segment is comprised of Planning, Recycling, Cemetery and Social Planning. Activities include land use guidelines, development of the City's official community plan, management of the recycling contract and improving the social well-being of the community. Unallocated Unallocated includes revenues and expenses that cannot be directly attributed to the activities of an identified functional segment. City of Maple Ridge - Annual Report Page 71 Consolidated Financial Statements Segment Report Consolidated Report of Segmented Revenue and Expenses For the year ended December 31, 2014 Protective Transportation Recreation Water Utility Sewer Utility Services Services and Cultural Revenue Tax revenue Other revenues Government transfers Development revenue Interest and investment income Gaming Revenues Refinancing and other gains Loss on disposal of capital assets Contributed infrastructure Total Revenue Expenses Operating: Goods and services Labour Debt Servicing Sub total Amortization Total Expenses Excess (deficiency) of revenue over expenses $ - $ - $ - $ 139,216 $ 851,200 4,622,323 972,397 5,701,954 13,842,576 8,196,117 479,684 1,065,711 302,580 - - 26,262 8,002,336 1,224,176 2,994,372 152,312 (71,820) (449,720) (20,569) (410,195) (382,201) - 15,599,503 5,174,800 977,002 1,480,907 5,056,449 25,190,227 12,382,941 17,542,971 10,298,335 16,780,728 2,618,426 9,184,303 11,980,763 6,468,193 13,831,722 5,198,705 8,709,945 1,380,440 595,121 16,738 30,129 1,072,895 - 30,629,188 7,847,260 18,967,143 13,361,203 7,063,314 1,359,726 9,476,235 2,216,831 2,014,072 2,278,553 31,988,914 17,323,495 21,183,974 15,375,275 9,341,867 $ (26,932,465) $ 7,866,732 $ (8,801,033) $ 2,167,696 $ 956,468 City of Maple Ridge - Annual Report Page 72 Consolidated Financial Statements General Commercial Government Tower 1,934,817 1,575,557 663,510 - (3,777,670) (1,620) l,!D f b,!D!D t Planning 494,117 2,337,283 53,130,560 Restated Public Health 8,257,796 Total 2,310,593 Total & Other Unallocated 2014 Actual Total Budget 2013 Actual $ 1,866,180 $ 68,493,536 $ 71,350,132 $ 71,230,476 $ 68,079,360 1,727,078 - 38,572,819 37,143,448 35,843,766 - 207,670 2,511,485 4,854,461 3,796,633 72,000 - 8,693,788 18,393,256 9,799,094 110,857,947 2,424,879 2,424,879 1,853,000 2,577,212 71,974,466 $ 31.839.315 1,056,051 1,056,051 1,050,000 896,008 (17,828) (1,353,953) - (2,449,158) 23,232,212 16,500,000 46,582,459 3,647,430 71,974,466 146,487,413 151,024,641 165,125,374 3,266,747 494,117 2,337,283 53,130,560 69,041,548 53,384,258 8,257,796 - 2,310,593 40,284,322 39,861,086 37,273,383 323,176 634,672 61,713 2,139,323 2,239,696 2,249,331 11,847,719 1,128,789 4,709,589 95,554,205 111,142,330 92,906,972 1,540,806 207,670 19,093,893 19,390,820 17,950,975 13,388,525 1,128,789 4,917,259 - 114,648,098 130,533,150 110,857,947 $ (14,569,488) $ 446,768 $ (1,269,829) $ 71,974,466 $ 31.839.315 $ 20,491,491 $ 54,267,427 City of Maple Ridge - Annual Report Page 73 Consolidated Financial Statements Schedule 1 Schedule of Change in Operating Accumulated Surplus For the year ended December 31, 2014 Actual Budget Actual 2014 2014 2013 Revenue Taxes for municipal purposes $ 71,350,132 $ 71,230,476 $ 68,079,360 User fees and other revenues 38,572,819 37,143,448 35,843,766 Government transfers 1,568,536 2,371,073 2,078,866 Development Revenue 3,202,219 (5,757,729) 3,069,442 Interest and investment income 1,726,593 1,278,000 2,150,055 Gaming revenues 1,056,051 1,050,000 896,008 Refinancing and other gains 129,733 - 199,679 117,606,083 107,315,268 112,317,176 Expenses Protective services 30,629,188 34,091,600 29,905,112 Transportation services 7,847,260 9,273,179 7,545,751 Recreation and cultural 18,967,143 19,755,089 17,516,765 Water utilities 13,361,203 18,093,396 13,040,407 Sewer utilities 7,063,314 8,078,508 7,418,691 General government 12,976,508 17,382,273 12,182,272 Public and environmental health 4,709,589 4,468,285 5,297,974 95,554,205 111,142,330 92,906,972 Annual Surplus 22,051,878 (3,827,062) 19,410,204 Internal transfers Transfers to capital funds Transfers to reserves Increase (decrease) in operating accumulated surplus Operating accumulated surplus- beginning of year Operating accumulated surplus -end of year (Note 17) (5,525,630) (7,279,204) (6,604,112) (13,485,1631 503,287 (10,160,149) 3,041,085 (10,602,979) 2,645,943 15,881,038 15,881,038 13,235,095 $ 18,922,123 $ 5,278,059 $ 15,881,038 City of Maple Ridge - Annual Report Page 74 Consolidated Financial Statements Schedule of Change in Equity in Capital Assets For the year ended December 31, 2014 Actual Budget 2014 2014 Revenue Subdivision infrastructure contributions $ 23,232,212 $ 16,500,000 $ Government transfers 942,949 2,483,388 Development fees 5,282,220 21,390,964 Other capital contributions 209,349 2,760,021 Disposal of tangible capital assets (1.483,6861 - Total Revenue 28,183,044 43,134,373 Expenses Amortization Total Expenses Annual Surplus Internal Transfers Transfers and principal payments from revenue funds Transfers from reserves Increase (decrease) in equity in capital assets Equity in capital assets - beginning of the year Equity in capital assets - end of the year (Note 17) Schedule 2 Actual 2013 46,582,459 1,717,767 6,092,800 636,852 (2.648.837) 52,381,041 19,093,893 19,390,820 17,950,975 19,093,893 19,390,820 17,950,975 9,089,151 23,743,553 34,430,066 5,525,630 7,279,204 6,604,112 10,559.077 29,041,190 6,544,629 25,173,858 60,063,947 47,578,807 835.485.595 835,485,595 787,906,788 $ 860.659.453 $ 895,549,542 $ 835,485,595 City of Maple Ridge - Annual Report Page 75 Consolidated Financial Statements Schedule of Change in Reserved Accumulated Surplus For the year ended December 31, 2014 Revenue and Transfers Revenue Interest and investment income Add (less) Internal transfers Transfers (to) from revenue funds Transfers to capital funds Increase (decrease) in Reserved Accumulated Surplus Reserved Accumulated Surplus - Beginning of the Year Reserved Accumulated Surplus - End of Year (Note 17) Actual Budget 2014 2014 $ 698,286 $ 575,000 $ Schedule 3 Actual 2013 427,157 13,485,163 (503,287) 10,160,149 (10,559,077) (29,041,1901 (6,544,629) 3,624,372 (28,969,477) 4,042,677 65,119,234 65,119,234 61,076,557 $ 68,743,606 $ 36,149,757 $ 65,119,234 City of Maple Ridge - Annual Report Page 76 0 'PS Op eOVNTY-vt This Page Left Blank Intentionally City of Maple Ridge - Annual Report Page 77 Consolidated Financial Statements Schedule 4 Continuity Schedule of Debenture Debt For the Year Ended December 31, 2014 Date of Interest Issue/Maturity Bylaw/MFA Function/Purpose Rate Long Term Debts Apr 2005/2027 6246/93 Recreation/ Downtown Civic Properties 5.7% Apr 2005/2027 6246/93 General Government/Downtown Office Complex 5.7% Dec 2006/2026 6246/99 General Government/ Downtown Office Complex 5.0% Oct 2012/2017 6562/121 General Government/River Road Drainage 2.1% Oct 2012/2027 6560/121 Protective Services/Animal Shelter 2.9% Oct 2012/2037 6559/121 Public Health/Cemetery Expansion 2.9% Oct 2012/2037 6679/121 Public Health/Cemetery Expansion 2.9% Subtotal LESS: Sinking Funds Dec 2006/2026 6246/99 General Government/ Downtown Office Complex 5.0% Oct 2012/2017 6562/121 General Government/River Road Drainage 2.1% Oct 2012/2027 6560/121 Protective Services/Animal Shelter 2.9% Oct 2012/2037 6559/121 Public Health/Cemetery Expansion 2.9% Oct 2012/2037 6679/121 Public Health/Cemetery Expansion 2.9% Subtotal Net Amount City of Maple Ridge - Annual Report Page 78 Consolidated Financial Statements Dec 31, 2013 New Debt Issued Principal/ Sinking Fund 2014 Interest Paid/ Balance During the year Sinking Fund Earnings Balance Earned Outstanding Payments Outstanding For The Year $ 19,868,118 $ $ 1,176,791 $ $ 18,691,327 $ 1,072,895 2,755,248 163,183 2,592,065 148,776 16,300,000 - 16,300,000 813,370 2,675,000 2,675,000 54,838 625,000 625,000 18,299 1,520,000 1,520,000 44,080 700,000 - 700,000 20,300 44,443,366 1,339,974 43,103,392 2,172,558 4,357,977 547,384 178,698 5,084,059 178,698 498,641 493,878 24,708 1,017,227 24,708 31,514 31,213 1,562 64,289 1,562 36,850 36,498 1,826 75,174 1,826 16,970 16,808 841 34,619 841 4,941,952 1,125,781 207,635 6,275,368 207,635 $ 39,501,414 $ $ 2,465,755 $ 207,635 $ 36,828,024 $ 1,964,923 City of Maple Ridge - Annual Report Page 79 Historical Cost 1 Opening cost Additions Disposals Accumulated Amortization Opening balance Amortization expense Effect of disposals Consolidated Financial Statements Schedule of Tangible Capital Assets For the year ended December 31, 2014 Land2 Building Transportation Network $ 184,361,226 $ 12,297,459 196,658,685 Schedule 5 Storm System 88,672,398 $ 300,957,331 $ 221,206,263 893,712 11,627,313 5,676,324 (412,766) (791,486) (345,337) 89,153,344 311,793,158 226,537,250 38,880,272 98,986,456 52,202,056 2,679,533 5,906,291 3,077,844 (386,246) (617,198) (69,915) 41,173,559 104,275,549 55,209,985 Net Book Value as at $ 196,658,685 $ 47,979,785 $ 207,517,609 $ 171,327,265 December 31, 2014 Net Book Value as at $ 184,361,226 $ 49,792,126 $ 201,970,875 $ 169,004,207 December 31, 2013 (Restated) 1 Historical cost includes work in progress at December 31, 2014 of $2,597,379 ($(5,064,416) for 2013) comprised of: Land $96,447 ($302,583 for 2013); Buildings $111,085 ($87,407 for 2013); Transportation network $1,842,195 ($3,848,380 for 2013); Storm system $48,431 ($18,097for 2013); Fleet and equipment $- ($456,780 for 2013); Technology $43,619 ($141,911 for 2013); Water system $406,883 ($108,393 for 2013); Sanitary system $7,998 ($20,132 for 2013); and Other $40,722 ($80,732 for 2013). Work in progress is not amortized. 2 Additions to land are net of $350,077 of land reclassified to inventory available for sale. 3 "Other" at net book value includes Furniture and Fixtures at $714,099 ($717,595 for 2013) and structures at $13,748,111 ($12,873,415 for 2013) City of Maple Ridge -Annual Report Page 80 Consolidated Financial Statements Fleet and Equipment Technology Water System Sanitary System Other3 Total $ 25,148,764 $ 8,301,684 $ 132,794,392 $ 2,142,849 1,447,516 2,723,284 (726,766) (30,046) (549,730) 26,564,847 9,719,154 134,967,946 156,752,956 $ 25,993,317 $ 1,144,188,330 3,018,985 2,928,304 42,755,746 (571,076) (1,309,342) (4,736,549) 159,200,865 27,612,279 1,182,207,527 12,655,011 4,220,194 27,938,000 37,846,393 12,402,306 285,130,688 541,056 778,487 1,959,685 2,217,203 1,933,794 19,093,893 (646,619) (22,877) (135,182) (188,794) (1,186,032) (3,252,863) 12,549,448 4,975,804 29,762,503 39,874,802 13,150,068 300,971,718 $ 14,015,399 $ 4,743,350 $ 105,205,443 $ 119,326,063 $ 14,462,211 $ 881,235,810 $ 12,493,753 $ 4,081,490 $ 104,856,392 $ 118,906,563 $ 13,591,011 $ 859,057,643 City of Maple Ridge - Annual Report Page 81 Consolidated Financial Statements Continuity Schedule of Reserves For the year ended December 31, 2014 Balance Interest Dec. 31, 2013 Allocated Reserve Funds Local Improvements $ 2,526,837 Equipment Replacement 11,248,713 Capital Works 11,483,128 Fire Department Capital Acquisition 5,059,939 Sanitary Sewer 1,566,114 Land 267,578 Total Reserve Funds 32,152,309 Reserve Accounts Specific Projects - Capital 5,021,293 Specific Projects - Operating 8,470,583 Self Insurance 833,360 Police Services 4,150,222 Core Development 1,357,795 Recycling 1,310,331 Community Development 1,308 Building Inspections 1,621,941 Gravel Extraction 618,532 Community Works (Gas Tax) - Facility Maintenance 582,358 Snow Removal 686,015 Cemetery Maintenance 190,559 Infrastructure Sustainability (Town Centre Buildings) 135,028 Infrastructure Sustainability (Road Network) 848,329 Infrastructure Sustainability (Drainage) 289,310 Drainage Improvements 150,000 Critical Infrastructure 205,365 Infrastructure Grants Contribution 3,557 Gaming Revenues 1,235,451 Self Insurance (sewer utility) 121,873 Self Insurance (water utility) 102,028 Specific Projects (sewer utility) 3,028,476 Specific Projects (water utility) 2,003,211 Total Reserve Accounts 32,966,925 Total Reserves $ 65,119,234 City of Maple Ridge - Annual Report Page 82 $ 11,180 187,371 185,445 80,949 25,220 4.309 494,474 13,589 63,881 22,784 17,178 22 26,119 10,473 16,786 18,445 6,293 4,935 3,307 203,812 $ 698,286 Schedule 6 Consolidated Financial Statements Transfers Transfers Balance Revenue Funds Capital Funds Dec 31, 2014 $ - $ $ 2,538,017 2,860,179 (2,310,182) 11,986,081 320,970 (584,302) 11,405,241 1,346,607 (902,218) 5,585,277 - 1,591,334 - 271,887 4,527,756 (3,796,702) 33,377,837 1,600,646 (2,038,291) 4,583,648 (569,696) (13,644) 7,887,243 (14,859) 832,090 1,914,129 (105,178) 6,023,054 130,880 1,511,459 199,047 (346,573) 1,179,983 - 1,330 303,077 1,951,137 32,003 661,008 271,332 271,332 800,330 (6,557) 1,392,917 - 686,015 (58,115) (47,634) 84,810 88,160 223,188 1,443,797 (783,369) 1,527,202 366,046 (289,218) 372,431 336,743 491,678 - 208,672 - 3,557 689,102 (1,471,061) 453,492 6,500 128,373 4,700 106,728 253,690 (1,077,538) 2,204,628 1,159,895 (583,312) 2,579,794 8,957,407 (6,762,3751 35,365,769 $ 13,485,163 $ (10,559,0771 $ 68,743,606 City of Maple Ridge - Annual Report Page 83 General Comparative Statistics Municipal Government Incorporated September 12, 1874 Mayor and 6 Council Members 1 Maple Ridge Planning Department and Metro Vancouver 2 Voters are registered every four years at the time of the election - Maple Ridge Clerk's Department 3 Statistics Canada Labour Force Survey 4 Total includes full-time equivalent employees - Maple Ridge Human Resources Department 5 BC Stats, October 2011 6 School District No 42, Maple Ridge Licences, Permits & Bylaws Department and www.fisabc.ca 7 Revised as a result of the Official Community Plan - Planning Department 8 Parks that were designated Agricultural have a new designation (Parks within the ALR) and are tracked under Schools/Park/Conservation 9 Land use category has changed 10 Land use category has changed - Schools are now included in the Institutional figure 11 Reporting method has changed 12 Designation no longer exists. Most land captured under Forest 1s Maple Ridge Engineering Department 14 A few storm pipes have been redrawn and recalculated in the system - Maple Ridge Engineering Department 15 Maple Ridge Parks & Facilities Department 16 Addition to the existing North Alouette River Greenway increased hectares 17 11,700 he are within Municipal boundary City of Maple Ridge - Annual Report Page 84 2014 2013 2012 2011 2010 2004 Population 1 80,434 79,400 78,700 77,600 76,418 70,411 Registered Voters 2 53,839 51,089 51,089 51,089 48,034 34,809 Local Unemployment Rate 3 5.5% 6.8% 6.7% 7.3% 7.5% 6.7% Municipal Full -Time Employees 4 406 367 365 355 340 250 Total Part-time Hours 278,372 266,308 270,468 261,465 265,572 159,655 Top 10 Employers Ranked by # of Employees 5 1. School District No. 42 Education 6. Ridge Meadows Association for Community Living Health Care 2. Ridge Meadows Hospital Health Care 7. Arcus Community Resources Health Care 3. City of Maple Ridge Government 8. Safeway Maple Ridge Grocery 4. Overwaitea Food Group Grocery 9. West Coast Auto Group Vehicle Sales 5. Fraser Regional Corrections Corrections 10. Waldun Forest Products Wood Products Number of Schools 6 Elementary Schools 17 17 17 16 18 18 Secondary Schools 5 5 5 5 5 5 Alternate/Special Education Schools 4 4 4 4 2 0 Continuing Education Facilities 1 1 1 1 1 1 Private Schools 5 5 5 5 3 3 Preschools 19 20 21 20 23 22 Day Care Centres 102 103 96 115 111 92 No. of Properties (Folios) 29,338 28,729 28,367 27,943 27,423 24,199 Land Area -Designated Land Use (in Ha) 7 Residential 5,625 5,648 5,647 5,651 5,655 5,149 Agricultural 3,583 3,585 3,586 3,590 3,594 3,711 Park/Conservation 8 1,990 1,966 1,965 1,954 1,947 2,186 Employment 9 706 706 707 710 710 415 Mixed Use 76 76 76 76 76 - Institutional/Civic 10 336 336 336 336 336 236 Forest 11 2,443 2,443 2,443 2,443 2,443 - Transportation/Utilities 12 - - - - - 272 Tota/ Designated Land 14,760 14,760 14,760 14,760 14,760 11,969 Non -Designated Land 11.950 11.950 11,950 11.950 11,950 14.741 Total Land Area (in Ha) 26,710 26,710 26,710 26,710 26,710 26,710 Roads (in Km) 13 Paved 481 477 473 470 469 436 Unpaved 6 6 6 6 6 7 Sewer Lines (in Km) 13 Sanitary 303 296 279 270 267 238 Storm 14 310 305 296 291 286 253 Water Lines (in Km)13 399 390 382 379 375 345 Parks Area (in Ha) (No. of Parks in Brackets) 15 Municipal 16 (62) 256 (62) 256 (61) 256 (58) 254 (55) 253 (47) 211 Regional ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 414 Provincial 17 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 1 Maple Ridge Planning Department and Metro Vancouver 2 Voters are registered every four years at the time of the election - Maple Ridge Clerk's Department 3 Statistics Canada Labour Force Survey 4 Total includes full-time equivalent employees - Maple Ridge Human Resources Department 5 BC Stats, October 2011 6 School District No 42, Maple Ridge Licences, Permits & Bylaws Department and www.fisabc.ca 7 Revised as a result of the Official Community Plan - Planning Department 8 Parks that were designated Agricultural have a new designation (Parks within the ALR) and are tracked under Schools/Park/Conservation 9 Land use category has changed 10 Land use category has changed - Schools are now included in the Institutional figure 11 Reporting method has changed 12 Designation no longer exists. Most land captured under Forest 1s Maple Ridge Engineering Department 14 A few storm pipes have been redrawn and recalculated in the system - Maple Ridge Engineering Department 15 Maple Ridge Parks & Facilities Department 16 Addition to the existing North Alouette River Greenway increased hectares 17 11,700 he are within Municipal boundary City of Maple Ridge - Annual Report Page 84 General Comparative Statistics Police 20 2014 2013 2012 2011 2010 2004 Dog Licences Issued 18 8,450 8,467 8,546 8,567 8,964 7,912 Business Licences Issued 19 4,271 4,277 4,215 4,199 4,340 3,688 Building Permits 1.7 1.7 1.7 1.7 1.6 - Total Issued 19 868 684 638 796 760 900 Value 18 $120,703,790 $135,383,000 $111,574,000 $134,356,000 $147,204,000 $103,658,000 Police 20 2,176,359 2,675,000 595,927 560,711 593,486 625,000 RCMP Members 91.0 90.0 87.0 86.0 84.0 76 Integrated Homicide Investigation (IHIT) 3.1 3.1 3.1 3.1 2.9 - Emergency Response Team (ERT) 1.7 1.7 1.7 1.7 1.6 - Police Dog Service (PDS) 1.7 1.7 1.7 1.7 1.8 - Forensic Identification Service (FIS) 2.7 2.7 2.7 2.7 2.7 - LMD Reconstructionists (ICARS) 0.8 0.8 0.8 0.8 0.8 - Community Safety Officers 3.0 3.0 3.0 3.0 3.0 - Auxiliary Police Officers 20.0 30.0 31.0 23.0 19.0 - Fire Personnel: 21 Fire Chiefs/Directors 1 1 2 2 2 2 Deputy Chief 1 1 - - - - Assistant Fire Chiefs 4 4 4 4 4 4 Fire Training Officer 1 1 1 1 1 - Fire Captains 8 8 8 8 8 - Fire Lieutenants 5 5 4 4 4 - Full -Time Firefighters 36 35 38 32 28 - Paid -on-call: Hall #1 31 25 29 29 51 49 Hall #2 15 16 19 20 22 21 Hall #3 17 16 18 15 21 23 Accumulated Surplus Funded Reserves Capital Fund Equity in Capital Assets Operating Surplus Total Surplus and Reserves 22 Long Term Debt Parks & Recreation Public Works Protective Services Public Health General Government Total General Fund Waterworks Utility Sanitary Sewer Utility Total Gross Debt Debt Per Capita Debt Payment as a Percentage of Expenses 23 Remaining Debt Servicing Capacity 24 $ 68,743,606 $ 65,119,234 $ 61,076,557 $ 52,907,465 $ 45,507,972 $ 37,618,959 - - - - - (1,033,061) 860,659,453 835,485,595 787,906,788 775,302,166 750,430,947 - 18, 922,123 15, 881, 038 13, 235, 095 11, 435, 382 11, 310, 343 10, 918, 247 $948,325,182 $916,485,867 $862,218,440 $839,645,013 $807,249,262 $ 47,504,145 $ 18,691,327 $ 19,868,118 $ 21,012,595 $ 22,125,645 $ 23,208,131 $ 28,957,148 1,657,773 2,176,359 2,675,000 595,927 560,711 593,486 625,000 2,110,207 2,166,180 2,220,000 13.808.006 14.697.271 15.554.127 16.379.839 17.175.363 20.997.568 $ 36,828,024 $ 39,501,414 $ 42,086,722 $ 38,505,484 $ 40,383,494 $ 50,550,643 $ - $ - $ - $ - $ - $ 223,781 985,644 $ 36,828,024 $ 39,501,414 $ 42,086,722 $ 38,505,484 $ 40,383,494 $ 51,760,068 $ 458 $ 498 $ 535 $ 496 $ 520 $ 735 4.2% 4.1% 3.8% 4.0% 4.2% 8.1% $ 20,508,403 $ 17,908,517 $ 19,180,654 $ 16,836,886 $ 14,931,659 N/A 18 Maple Ridge Finance Department 19 Maple Ridge Licences, Permits & Bylaws Department 20 Centralization of 5 members - 2 PDS and 3 FIS + 1 reg member increase of new Traffic Sgt. Position, IHIT-started 2nd quarter 2003, ERT -started 2nd quarter 2006 - Ridge Meadows RCMP 21 As of 2011 the number of paid -on-call members does not include career members. In prior years the total number of paid -on-call did include career members - Maple Ridge Fire Department 22 New accounting standards were adopted effective January 1, 2008. These new standards required the District to record tangible capital assets at cost and include them in the accumulated surplus total. This information is not available for years prior to 2008 - Maple Ridge Finance Department 23 As a result of the new accounting standards debt payment is now calculated as a percentage of expenses. Prior to 2008 it was calculated as a percentage of non - capital expenditures - Maple Ridge Finance Department 24 The calculation method changed with the adoption of the Community Charter and has not been calculated for the years shown prior to 2004 - Maple Ridge Finance Department. City of Maple Ridge - Annual Report Page 85 Permissive Tax Exemptions Through the adoption of an annual bylaw, the City Council provides a permissive exemption from City 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 legislation took effect on January 1, 2004 and as a requirement of this legislation the City 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 City 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 City'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 City 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 City 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 City'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 City 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 2013 taxation year are exempted under Bylaw #7016-2013, adopted on September 24, 2013. 2014 Permissive Tax Exemptions - Taxes Forgone Property Address Taxes Foregone Alouette Home Start Society 11932 221 Street $ 1,792 Cam Neely Arena (90% exemption) 23448 105 Avenue 47,849 Fraternal Order of Eagles, Maple Ridge Aerie 2831 23461 132 Avenue 7,050 Girl Guides of Canada 26521 Ferguson Avenue 7,611 Golden Ears Winter Club (95% exemption) 23588 105 Avenue 36,666 Katie's Place Unit 2 - 10235 Jackson Road 2,393 Maple Ridge Golf Course 20818 Golf Lane 29,299 Maple Ridge Pitt Meadows Arts Council 11944 Haney Place 145,321 Maple Ridge Search and Rescue Society 23598 105 Avenue 7,593 Ridge Meadows Recycling Society 10092 236 Street 13,595 Ridge Meadows Senior Society 12148 224 Street 45,382 Ruskin Community Hall 28395 96 Avenue 4,005 Scout Properties (BC/Yukon) Ltd. 27660 Dewdney Trunk Road 13,847 Society for the Prevention of Cruelty to Animals Unit 1 - 10235 Jackson Road 33,013 City of Maple Ridge - Annual Report Page 86 Permissive Tax Exemptions Port Hammond United Church President of the Lethbridge Stake (Mormon Church) Roman Catholic Archbishop of Vancouver Roman Catholic Archbishop of Vancouver Church Ruskin Gospel Church St. John the Divine Anglican Church St. Paul's Evangelical Lutheran Church of Haney BC Timberline Ranch Trustees of St. Andrews Congregation of the United Church of Canada Trustees of the Congregation of the Haney Presbyterian Church Trustees of the Maple Ridge East Congregation of Jehovah's Trustees of Webster's Corner United Church Wildwood Fellowship Church Schools Haney - Pitt Meadows Christian School Association Meadowridge School Society Roman Catholic Archbishop of Vancouver 2014 Property Taxes Forgone Through Permissive Tax Exemptions 11391 Dartford Street 1,503 Taxes Property Address Foregone Heritage 8,136 28304 96 Avenue Haney Brick Yard Office & Haney Brick Yard House (Maple Ridge 21299 River Road 4,907 Historical Society) 22520 116 Avenue 7,265 Haney House (Maple Ridge Historical Society) 11612 224 Street 2,044 Masonic Lodge (Prince David Temple Society) 22272 116 Avenue 4,769 Old Japanese School House (Fraser Information Society) 11739 223 Street 3,296 St. Andrews United Church (Maple Ridge Historical Society) 22279 116 Avenue 2,552 Churches Apostles of Infinite Love, Canada 27289 96 Avenue 2,687 BC Conference of the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 26,907 Burnett Fellowship Baptist Church 20639 123 Avenue 3,639 Christian & Missionary Alliance - Canadian Pacific District 20399 Dewdney Trunk Road 5,491 Christian Reformed Church of Maple Ridge BC 20245 Dewdney Trunk Road 4,840 Church of the Nazarene 21467 Dewdney Trunk Road 5,275 Cornerstone Neighbourhood Fellowship Baptist Church 9975 272 Street 15,210 First Church Christ Scientist 11916 222 Street 2,382 Generations Christian Fellowship and Colleen Findlay Foundation 11601 Laity Street 10,398 High Way Church 21746 Lougheed Highway 5,726 Lord Bishop of New Westminster (St. John Evangelical) 27123 River Road 5,593 Maple Ridge Baptist Church 22155 Lougheed Highway 45,762 Maple Ridge Vineyard Christian Fellowship 22336 Dewdney Trunk Road 5,539 Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 4,203 Pentecostal Assemblies of Canada 11756 232 Street 9,561 Port Hammond United Church President of the Lethbridge Stake (Mormon Church) Roman Catholic Archbishop of Vancouver Roman Catholic Archbishop of Vancouver Church Ruskin Gospel Church St. John the Divine Anglican Church St. Paul's Evangelical Lutheran Church of Haney BC Timberline Ranch Trustees of St. Andrews Congregation of the United Church of Canada Trustees of the Congregation of the Haney Presbyterian Church Trustees of the Maple Ridge East Congregation of Jehovah's Trustees of Webster's Corner United Church Wildwood Fellowship Church Schools Haney - Pitt Meadows Christian School Association Meadowridge School Society Roman Catholic Archbishop of Vancouver 2014 Property Taxes Forgone Through Permissive Tax Exemptions 11391 Dartford Street 1,503 11750 207 Street 4,758 22561 121 Street 3,421 20285 Dewdney Trunk Road 8,136 28304 96 Avenue 3,194 21299 River Road 4,907 12145 Laity Street 4,375 22351 144 Avenue 384 22165 Dewdney Trunk Road 16,434 11858 216 Street 6,385 11770 West Street 5,077 25102 Dewdney Trunk Road 2,907 10810 272 Street 2,957 12140 203 Street 6,196 12224 240 Street 12,028 22561 121 Avenue 3,260 City of Maple Ridge - Annual Report Page 87 $654,477 Major Property Tax Payers City of Maple Ridge - Annual Report Page 88 Registered Owner Primary Property Taxes Levied 1. Sun Life Assurance Company of Canada Westgate Shopping Centre $1,035,975 2. BC Hydro & Power Authority Distribution Lines 1,002,952 3. Bucci Investment Corporation Inc Valley Fair Mall 793,905 4. International Forest Products Ltd. Lumber Mills 744,255 5. M R Landmark 2000 Centre Ltd Shopping Centre & Auto Dealership 634,452 6. Narland Properties (Haney) Ltd. Haney Place Mall 596,689 7. FortisBC Energy Inc. Gas Lines 454,806 8. Telus (BC Telephone Company) Poles, Lines, Towers 451,547 9. Canadian Pacific Railway Co. Railway Tracks 343,238 10. 22475 Dewdney Trunk Road Inc. Maple Ridge Square 325,910 11. Provincial Rental Housing Rental Housing 316,683 12. Canadian Property Holdings Retail 310,270 13. Damka Lumber & Development Ltd. Meadow Ridge Shopping Centre 266,860 14. E -One Moli Energy (Canada) Limited 20000 Stewart Crescent 247,947 15. Mary Jones Properties Shopping Centre & Auto Dealership 239,354 16. Viam Holdings Ltd. Strata Rental Units 215,752 17. Ridge Meadows U -Lok Storage/Warehousing 214,501 18. 487559 BC Ltd Shopping Centre 211,319 19. Kanaka Business Park Development Ltd Business Park 184,052 20. Runnel Holdings Ltd Shopping Centre & Fast Food 180,850 21. Great Pacific Industries Shopping Centre 175,701 22. Target Products Ltd Storage/Warehousing/Vacant Land 173,583 23. Ron Jones Ltd. Retail 165,599 24. Maple Ridge Senior Village Holdings Ltd Senior Living 160,901 25. Squamish Projects Ltd Lumber Mills 158,956 26. Stella -Jones Canada Inc Storage/Warehousing 157,533 27. 0766349 BC Ltd Lumber Remanufacturing 151,713 28. Royal Canadian Legion Branch No 88 Strata Rental Units/Legion 144,796 29. R P M Holdings Ltd Auto Dealership 143,131 City of Maple Ridge - Annual Report Page 88 Assessment/Taxation Comparative Statistics School Tax Rate (per $1,000)1 2014 2013 2012 2011 2010 2004 Assessment for General Taxation 1 $ 2.0544 $ 2.0390 $ 2.0127 $ 2.0126 $ 2.1080 Land $ 8,409,147,922 $ 8,193,398,168 $ 8,212,774,149 $ 7,893,170,824 $ 7,185,654,432 $ 3,816,782,967 Less: Exempt Land 806.645.636 800.313.105 811.751.851 785.774.918 739.218.568 370.583.656 Net Land Assessment $ 7,602,502,286 $ 7,393,085,063 $ 7,401,022,298 $ 7,107,395,906 $ 6,446,435,864 $ 3,446,199,311 Improvements $ 5,716,035,705 $ 5,722,068,008 $ 5,638,417,606 $ 5,657,790,356 $ 5,484,247,927 $ 2,964,271,091 Less: Exempt Imp & Utilities 684.076.357 563.485.980 580.271.129 535.224.486 543.508.736 345.286.474 Net Improvement Assessment $ 5,031,959,348 $ 5,119,877,228 $ 5,058,146,477 $ 5,122,565,870 $ 4,940,739,191 $ 2,618,984,617 Total Taxable Assessment $12,634,461,634 $12,512,962,291 $12,459,168,775 $12,229,961,776 $11,387,175,055 $ 6,065,183,928 Assessment for School Taxation 1$12,591,048,264 $12,407,006,433 $12,342,368,776 $12,074,728,558 $11,271,250,273 $ 6,024,123,753 General & Debt Tax Rates (per $1,000) 2 .3315 .3252 .3244 .3500 .3802 Residential $ 4.4199 $ 3.8564 $ 3.7089 $ 3.5654 $ 3.6127 $ 4.5388 Utilities 39.6181 36.0138 36.2833 36.5885 36.9355 40.0000 Industrial 34.5830 33.5237 32.9650 31.3503 29.7333 55.7501 Business/Other 12.6098 11.0118 10.6591 11.0721 10.8408 14.0547 Seasonal/Recreational 12.6858 10.8926 10.4940 10.3621 10.0637 11.3809 Farm 30.0585 25.0879 24.4024 23.0294 22.1579 16.1870 School Tax Rate (per $1,000)1 Residential $ 2.0544 $ 2.0390 $ 2.0127 $ 2.0126 $ 2.1080 $ 3.3732 Utilities 13.6000 14.0000 14.2000 14.1000 14.4000 15.0000 Industrial 2.4000 2.4800 2.5600 2.6400 3.4000 12.5000 Business/Other 6.0000 6.2000 6.4000 6.6000 6.8000 9.9000 Seasonal/Recreational 3.4000 3.4000 3.4000 3.4000 3.5000 4.5000 Farm 3.4500 3.4500 3.4500 3.4000 6.8000 6.8000 Residential Tax Rate (per $1,000) 2 General (incl. Reg. Library) $ 4.4199 $ 3.8564 $ 3.7089 $ 3.5654 $ 3.6127 $ 4.4899 Debt after 2004 incl. above 2005=Fire .0426 .4269 .3799 .3324 .2997 .0489 Transit Authority (GVTA) .3315 .3252 .3244 .3500 .3802 .2725 Local School Levy 2.0544 2.0390 2.0127 2.0126 2.1080 3.3732 Regional District .0586 .0624 .0575 .0658 .0686 .1041 Municipal Finance Authority .0002 .0002 .0002 .0002 .0002 .0003 BC Assessment .0619 .0610 .0599 .0621 .0664 .1057 $ 6.9691 $ 6.7711 $ 6.5435 $ 6.3885 $ 6.5358 $ 8.3973 Utilities & Penalties Current Years Levy $127,677,318 $122,454,692 $117,585,020 $112,008,686 $106,543,694 $ 73,408,051 Per Capita $ 1,608 $ 1,542 $ 1,494 $ 1,443 $ 1,394 $ 1,043 Collections $123,129,862 $117,829,626 $112,753,690 $107,423,059 $102,068,269 $ 71,248,685 Percent of Levy 96.44% 96.22% 95.89% 95.91% 95.80% 97.06% Gross Tax Collections $127,733,292 $122,315,910 $117,147,840 $111,075,275 $105,757,417 $ 74,276,472 Percent of Current Levy 100% 99.89% 99.63% 99.17% 99.26% 101.18% Taxes Outstanding $ 6,606,456 $ 6,662,430 $ 6,523,648 $ 6,086,468 $ 5,154,984 $ 2,951,152 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. Z 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. City of Maple Ridge -Annual Report Page 89 Property Assessments & Tax Rates By Property Class Analysis of 2014 Rates (Per $1,000) General and Debt 4.4199 Major Light Business Seasonal 12.6857 Residential Utilities Industrial Industrial Other Recreational Farm Analysis of 2014 Taxable Values .1234 Drainage, Park & Rec Improvement .0245 .2193 .1914 .0698 For General Purposes .0702 .1664 School 2.0544 13.6000 2.4000 ($ in 1,OOO's) 11,547,525 12,911 17,774 207,624 840,718 2,894 5,016 Percentage of Taxable Values 91.40% .10% .14% 1.64% 6.66% .02% .04% Percentage of General Taxation 77.80% .79% .94% 4.00% 16.17% .10% .20% Analysis of 2014 Rates (Per $1,000) General and Debt 4.4199 39.6181 34.583 12.6098 12.6098 12.6857 30.0585 Park & Rec Improvement Levy .0181 .1626 .1419 .0518 .0518 .0521 .1234 Drainage, Park & Rec Improvement .0245 .2193 .1914 .0698 .0698 .0702 .1664 School 2.0544 13.6000 2.4000 6.0000 6.0000 3.4000 3.4500 BC Assessment .0619 .5115 .5115 .1755 .1755 .0619 .0619 Municipal Finance Authority .0002 .0007 .0007 .0007 .0005 .0002 .0002 Regional District and 911 Emergency .0586 .2051 .1992 .1992 .1436 .0586 .0586 Transit Authority .3315 2.7417 2.113 1.7007 1.4508 .3170 .3665 1. Properties are categorized into 9 different classes for assessment and taxation purposes 2• Maple Ridge has no properties within classes 3 (Forestry) and 7 (Tree Farm) 3. Tax revenue requirements are approved by Council through the Business Planning Process. Property Assessments, as determined by BC Assessments are used to derive the tax rates levied to property owners to realize the required revenue. City of Maple Ridge - Annual Report Page 90 Revenue & Expenses Last Five Fiscal Years Comparison Revenue $ 53,130,560 $ 53,384,258 $ 49,979,189 $ 45,780,996 $ 44,652,062 Wages and Salaries 2014 2013 2012 2011 2010 Property Taxes $ 71,350,132 $ 68,079,360 $ 64,939,423 $ 61,065,872 $ 57,102,978 Fees 38,572,819 35,843,766 34,698,238 32,936,021 31,986,573 Investment Income 2,424,879 2,577,212 3,486,028 3,473,800 3,936,552 Developer Contributions 31,926,000 56,381,553 22,336,304 23,796,028 28,178,044 Government Transfers 3,567,536 4,692,641 5,240,643 13,574,005 8,689,257 Other Proceeds and Gains (losses) (1,353,953) (2,449,158) (1,530,761) (530,207) (338,223) $146,487,413 $165,125,374 $129,169,875 $134,315,519 $129,555,181 Expenses Analysis by function Protective Services $ 31,988,914 $ 31,159,175 $ 30,619,435 $ 28,793,697 $ 26,763,533 Transportation Services 17,323,495 16,624,764 16,781,930 16,032,874 15,281,119 Recreation & Cultural 21,183,974 19,628,824 19,529,726 19,729,780 19,251,435 Water Utility 15,375,275 14,809,051 13,138,936 10,581,132 10,602,971 Sewer Utility 9,341,867 9,582,651 9,279,252 8,787,219 8,340,931 General Government 14,517,314 13,565,957 13,307,270 12,816,529 12,813,760 Planning, Public Health & Other 4,917,259 5,487,525 3,939,899 3,665,417 3,637,850 $114,648,098 $110,857,947 $106,596,448 $100,406,648 $ 96,691,599 Analvsis by obiect Goods and Services $ 53,130,560 $ 53,384,258 $ 49,979,189 $ 45,780,996 $ 44,652,062 Wages and Salaries 40,284,322 37,273,383 36,623,805 35,098,108 32,790,856 Interest and Financing Fees 2,139,323 2,249,331 2,372,700 2,391,798 2,468,972 Amortization Expense 19,093,893 17,950,975 17,620,754 17,135,746 16,779,709 $114,648,098 $110,857,947 $106,596,448 $100,406,648 $ 96,691,599 Annual surplus $ 31,839,315 $ 54,267,427 $ 22,573,427 $ 33,908,871 $ 32,863,582 Net financial assets $ 51,798,865 $ 41,980,206 $ 32,721,228 $ 22,339,124 $ 16,503,061 City of Maple Ridge - Annual Report Page 91 Tangible Capital Assets Acquired Last Five Fiscal Years Comparison Total Capital Acquisitions $43,105,823 $65,502,548 $31,715,399 $46,295,460 $45,820,180 Source of Fundin Revenue Funds 2014 2013 2012 2011 2010 Capital Acquisitions 3,796,703 1,895,480 1,239,378 1,277,606 4,761,780 General Government $ 1,610,712 $ 1,070,337 $ 724,597 $ 913,388 $ 1,500,502 Transportation 24,936,296 42,901,006 19,686,585 16,858,455 22,641,078 Parks and Recreation 7,704,331 5,125,275 4,016,042 10,236,766 10,366,173 Protective Services 2,875,132 353,552 672,549 826,326 3,263,489 Public Health and Other 800,664 193,328 439,678 1,460,975 49,986 Sanitary Sewer & Waterworks 5,178,688 15,859,050 6,175,948 15,999,550 7,998,952 Total Capital Acquisitions $43,105,823 $65,502,548 $31,715,399 $46,295,460 $45,820,180 Source of Fundin Revenue Funds $ 9,660,716 $ 8,576,784 $ 7,867,805 $11,199,633 $ 8,024,025 Reserve Funds 3,796,703 1,895,480 1,239,378 1,277,606 4,761,780 Contributed Assets 23,232,212 46,543,513 16,709,523 21,277,048 17,341,385 Grants 942,949 1,717,767 2,097,109 10,324,145 6,329,745 Development Fees & Other 5,473,243 6,769,004 3,801,584 2,217,028 9,363,245 Total Financing $43,105,823 $65,502,548 $31,715,399 $46,295,460 $45,820,180 City of Maple Ridge - Annual Report Page 92 Glossary Accumulated Surplus - Represents net economic re- sources; the amount by which all assets, both financial and non-financial, exceed all liabilities and indicates that a government has net resources available to pro- vide future services. Amortization - The reduction of the value of an asset by prorating its cost over its estimated useful life. Annual Surplus/Deficit - The difference between an- nual revenues and annual expenses. If positive it is referred to as Annual Surplus, if negative, it is referred to as Annual Deficit. Assets - Resources owned or held by the District, which have monetary value. BC Assessment (BCA) - The independent organization that is responsible for establishing the assessed prop- erty values within British Columbia. Budget - A financial plan embodying an estimate of proposed expenditures for a given period and the pro- posed means of financing them. Capital Expenditures - Expenditures to acquire Capital Assets or extend or renew the life of an existing Capital Asset. CDMR Developments Ltd. - Municipality's wholly owned subsidiary. Corporate Management Team (CMT) - Senior staff re- sponsible for decisions on the day-to-day and long-term business affairs of the District. Department - The basic organizational unit of the Dis- trict, which is functionally unique in its delivery of ser- vices. Development Cost Charges (DCC) - Fees and charges contributed by developers to support development and growth in the District. Division - The top level organizational unit of the Dis- trict to which all departments report. Expenditure - Payment for property or services for the purpose of acquiring an asset, service or settling a loss Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Expense - A transaction that results in a decrease in economic resources. Financial Asset - Assets that could be used to dis- charge existing liabilities or finance future operations, such as cash, receivables and portfolio investments. Financial Plan - Provides the statutory approval to ex- pend funds one approved by Council. Approval for the five-year Financial Plan is provided annually for operat- ing purposes and for life of capital projects beginning in the first year of the Plan period. Freedom of Information (F01) - Freedom of Information Act gives individuals rights to access information held by local government and protects their privacy by plac- ing restrictions on local government when collecting or disclosing personal information. Full-time Equivalent Position (FTE)- Employee posi- tions, which are authorized in the adopted budget, to be filled during the year. A part-time position converted to the decimal equivalent of a full-time position. For example, a part-time employee working for 20 hours per week in a 35 hour per week position is would be the equivalent to 0.6 of a full-time position. Fund - A fiscal entity with revenues and expenditures, which are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance - Excess of the assets of a fund over its liabilities, reserves, and carryover. Gain (Loss) on Disposal - The difference between dis- posal proceeds and net book value of tangible capital assets at the time of disposition. If disposal proceeds are less than the remaining net book value the result is a loss, if greater, the result is a gain. Generally Accepted Accounting Principles (GAAP) - Uni- form minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal - A statement of broad direction, purpose, or in- tent based on the needs of the community. A goal is general and timeless. Grants - A contribution by a District or other organiza- tion to support a particular function. Grants may be classified as either operational or capital. Gross Domestic Product (GDP) - The monetary value of all the finished goods and services produced within a country's borders in a specific time period, though GDP is usually calculated on an annual basis. It includes all of private and public consumption, government outlays, investments and exports less imports that occur within a defined territory. GVRD - Refers to the Greater Vancouver Regional Dis- trict, which is responsible for providing some region - wide services. Also see "Metro Vancouver." City of Maple Ridge - Annual Report Page 93 Glossary GVS & DD - Greater Vancouver Sewer & Drainage Dis- trict. Provides sewerage transfer and treatment on a regional basis and the disposal of solid waste. GVWD - Greater Vancouver Water District. Responsible for acquiring water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Infrastructure - The physical assets of a District (e.g. streets, water, sewer, public buildings, and parks). LEED - The Leadership in Energy and Environmental Design rating system promotes sustainability by recog- nizing performance in five key areas of human and en- vironmental health - sustainable site development, water efficiency, energy efficiency, materials selection, and indoor environmental quality. Lowy - To impose taxes for the support of District activi- ties. Library - Fraser Valley Regional Library (FVRL), which is a regionalized library collection and distribution system that provides all of the operational aspects of a library system. Members must provide local facilities. Metro Vancouver (formerly GVRD) - Provides air quality management, transportation planning, regional hous- ing, regional parks (the Kanaka Creek estuary and line- ar park is located within the Maple Ridge boundaries), labour relations for local government employees, and administration of the 9-1-1 emergency telephone sys- tem. MFA - Municipal Finance Authority. A provincial organi- zation that provides for marketing, placement, and administration of all Municipal debt requirements (ex- cept for the City of Vancouver). This Authority also op- erates an investment pool on behalf of municipalities. Net Book Value - The historical cost of a tangible capi- tal asset less accumulated amortization. Net Financial Position - The excess or deficiency of financial assets over liabilities. Non -Financial Asset - Assets that are acquired, con- structed or developed that do not normally provide re- sources to discharge existing liabilities, but are normally employed to deliver government services or may be consumed in the normal course of operations. Official Community Plan (OCP) - The District's prime development planning document. RCMP - Royal Canadian Mounted Police. Contract with the Federal Government to provide police services (po- lice officers); the Municipality provides the clerical sup- port services and facilities. Revenue - Sources of income financing the operations of the District. RMRS - Ridge Meadows Recycling Society. A commu- nity-based, charitable non-profit organization, in part- nership with the District of Maple Ridge provides bluebox recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility, and offers education on environmental issues to all residents of Maple Ridge. Segment - Groupings of municipal activities that have similar service objectives. Strategic Plan - Developed by Council to guide the de- velopment of specific objectives the District could focus on in order to achieve the community vision. Tangible Capital Assets -Non-financial assets having physical substance that are held for use in the produc- tion or supply of goods and services, have economic lives extending beyond one year and are to be used on a continuing basis. Tax Lew - The total amount to be raised by general property taxes when the tax rate is multiplied by the assessed values. Taxes - Compulsory charges levied by the District for the purpose of financing services performed for the common benefit of the citizens. Transfers To/From Own Sources - Amounts transferred to/from one fund to another fund or amount trans- ferred to/from reserve accounts. TransLink - Greater Vancouver Transportation Authori- ty (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 con- cerns. City of Maple Ridge - Annual Report Page 94 City of Maple Ridge Maple Ridge is part of the Metro Vancouver Region and is bordered by the majestic Golden Ears Mountains to the north and the mighty Fraser River to the south. Arts and recreation facilities abound, creating a culturally vibrant 40110 - and active City for healthy living. A network of health, -000, social and emergency services are locally available, including a full service hospital, police, fire and ambulance services. �-,•mo-::.. tWbitehorse J ! f- 8rirish CalumAra 33. s X ViCto is British Columbia Regina i4 q r � ra:vrnr,,:al.�na noir cinra. M 1 �orrrarro % �• 'r � � Ii rl!P�'+d� " yCh. or etown 4 Quekrec t # * W ifnx Fredericton � Ottawa r j 7flr&15to Driving Distances from MaDle Ridge Vancouver, BC 45 km HwRx 1we5! Tpn![� '� 4>wana yy but +0 Ye3lowkJ n' � Calgary, AB Ogy Edmonton, AB 1,101 km klborta Edmonton ° �A * Saskalrhewarr � p British Columbia Regina i4 q r � ra:vrnr,,:al.�na noir cinra. M 1 �orrrarro % �• 'r � � Ii rl!P�'+d� " yCh. or etown 4 Quekrec t # * W ifnx Fredericton � Ottawa r j 7flr&15to Driving Distances from MaDle Ridge Vancouver, BC 45 km Victoria, BC 120 km Seattle, WA 240 km Portland, OR 483 km Calgary, AB 924 km Edmonton, AB 1,101 km Si i A x. I. qII, i fS� ~ � tY. :,ice -'.•i:`.. Y. .c.`f^ ., MAPLE RIDGE ' s;, _ ► British ColumbiaTi. , Q*yaG�A,,, k it i•�I��I'r.y `y�, ,� _' yy ��. r'9, �t .aSallc. 7A -. '� Pail �"!' •O.` ('' ° i► -Atli.. ♦ i^n T� 1 t _ .. -- . ,w k ,*r'it :� �� y.' - � r�/1, .J � ,5 :�� • *� 'err ��,a'• �4,�.•, c l� Ylk ;tom•„3,, .!+�. i � .�Z� ', r � - c t,. ” � 11•. j � � N1 •