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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.
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City of Maple Ridge - Annual Report
Page 13
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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 —
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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
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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.
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Victoria, BC
120 km
Seattle, WA
240 km
Portland, OR
483 km
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924 km
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