HomeMy WebLinkAboutAnnual Reports 2015.pdfCity of Maple Ridge I British Columbia I Canada
2015
Annual Report
For Fiscal Year Ending
--t�ecember 31, 2015
kip
F4
4how
go
Mayor Nicole Read
and Members of Council
(2014 - 2018)
s t
G
Corisa Bell Kiersten Duncan
Councillor Councillor
Bob Masse Gordy Robson
Councillor Councillor
Tyler Shymkiw Craig Speirs
Councillor Councillor
N
2015 Annual Report
City of Maple Ridge
British Columbia, Canada
Fiscal Year ending December 31, 2015
11995 Haney Place
Maple Ridge, BC V2X 6A9
Telephone: 604-463-5221
Fax: 604-467-7329
www.mapleridge.ca
www. facebook.com/yourmapleridge
twitter.com/yourmapleridge
City of Maple Ridge - 2015 Annual Report
Page 3
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, 2014. 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
About This Report
City of Maple Ridge
British Columbia, Canada
Annual Report
for the year ending
December 31, 2015
Designed and prepared by the Finance Department
in cooperation with all City departments
May 2016
Photography by In View Images, Dakota Maverick Photography and Citizens of Maple Ridge
This report is available online and is printed in a limited quantity to protect the environment.
City of Maple Ridge - 2015 Annual Report
Page 4
Reporting, a government unit must publish an easily
readable and efficiently organized annual financial
report, whose contents conform to program
r{�
standards. Such reports should go beyond the
minimum requirements of generally accepted
[pvclppeM 5 p�C tin "%� jw"
accounting principles and demonstrate an effort to
Award
clearly communicate the municipal government's
Canadian
financial picture, enhance an understanding of
for
ial Reporting
financial reporting by municipal governments and
financ
address user needs.
city or maple Ridge
r A Canadian Award for Financial Reporting is valid
gritistiC°ium5ia
for a period of one year only. We believe our
current report continues to conform to the
rx ups
Canadian Award for Financial Reporting
program requirements, and we are submitting it
De,cembr31.2014
to G FOA.
We received the Canadian Award for Financial
Reporting for the 25th consecutive year.
About This Report
City of Maple Ridge
British Columbia, Canada
Annual Report
for the year ending
December 31, 2015
Designed and prepared by the Finance Department
in cooperation with all City departments
May 2016
Photography by In View Images, Dakota Maverick Photography and Citizens of Maple Ridge
This report is available online and is printed in a limited quantity to protect the environment.
City of Maple Ridge - 2015 Annual Report
Page 4
Table of Contents
Introductory Section
Message from the Mayor ................................................... 6
Message from the CAO ....................................................... 7
Elected & Appointed Officials ............................................. 8
Strategic Direction & Progress Report...............................9
Council Committees, Commissions and Other
Appointments................................................................ 27
Services Provided by City Departments ...........................28
Awards..............................................................................34
Summary of Services and Regional Relationships ......... 35
Development Cost Charges Report.................................37
Financial Section
Message from the Corporate Finance Officer.................38
Introduction to Financial Statements..............................45
Consolidated Statements
Management's Responsibility for Financial Reporting ... 46
Auditors' Report................................................................47
Consolidated Statement of Financial Position................48
Consolidated Statement of Operations ...........................49
Consolidated Statement of Change in Net Financial
Assets............................................................................ 50
Consolidated Statement of Cash Flow ............................51
Summary of Significant Accounting Policies...................52
Notes to the Consolidated Financial Statements ............. 56
Consolidated Report of Segmented Revenue and
Expenses......................................................................... 66
Supporting Statements & Schedules
Schedule of Change in Operating Accumulated
Surplus............................................................................
68
Schedule of Change in Capital Funds ...............................
69
Schedule of Change in Reserves ......................................
70
Continuity Schedule of Debenture Debt ...........................
72
Schedule of Tangible Capital Assets .................................
74
Continuity Schedule of Reserves ......................................
76
Statistical Section
General Comparative Statistics ......................................... 78
Permissive Tax Exemptions ............................................... 80
Major Property Tax Payers ................................................ 82
Assessment/Taxation Comparative Statistics .................. 83
Property Assessments & Tax Rates .................................. 84
Revenue & Expenses -
Last Five Fiscal Years Comparison ................................ 85
Tangible Capital Assets Acquired -
Last Five Fiscal Years Comparison................................86
Glossary.............................................................................. 87
Map............................................................Inside Back Cover
City of Maple Ridge - 2015 Annual Report
Page 5
Message from the Mayor
On behalf of my colleagues on Council and all citizens of the City of Maple Ridge, I
present the 2015 Annual Report. This 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.
The Annual Report is meant to provide you with an overview of our City's financial
performance for the fiscal year ending on December 31, 2015. 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 Strategic Direction & Progress Report.
In 2015 1 was pleased to chair the Mayor's Open Government Task Force that is
examining how our community can increase citizen's access to information, increase
and enhance participation, engagement and collaboration in community issues and
increase the transparency and accountability of actions in our local government. I want to
recognize the significant contribution of the Citizens Representative Working Group that brought forward 58
recommendations in the fall of 2015. This work is an integral part of moving this work forward. I look forward to
reporting the outcomes of this Task Force at the end of 2016.
In May of 2015 Jim Rule, who had served as Chief Administrative Officer (CAO) for our City for 13 years, retired from
public service. I would be remiss if I did not acknowledge his professionalism and dedication to the City of Maple Ridge.
In total he served the public for 40 years through various positions across the nation. Over the next six months our
three General Managers, Paul Gill, Frank Quinn and Kelly Swift rotated as the Acting CAO. Each of them brings a wealth
of experience and unique perspective to our community and I was grateful for their leadership and counsel as we
executed the City's Business Plan. This allowed Council the space to recruit the new permanent CAO for the City.
On December 1, Ted Swabey joined the City as CAO on the first day of our Business Planning briefings. His experience
and knowledge are a welcome asset to the strong team here at City Hall. I would like to take the time to thank City staff
for their contributions to the work that is laid out in this report. One year in as Mayor and I have come to respect and
admire the men and women who work at the City in every department. In addition to their hard work in their
departments, so many of our staff are dedicated volunteers and contribute to making our community a great place to
live. We are all in this together.
This report is a snapshot of what we accomplished in 2015, but throughout the pages you will see work that hints at the
direction that we are going in coming years. Employment growth is a priority and we have new leadership and a strong
vision that is emerging as to how we can get there. We are embarking on a discussion about the facilities and amenities
our community needs to fulfill a promise of more complete neighbourhoods. We have dived into the discussion around
homelessness and housing so that we can create better possibilities.
In order to create change you need to have a vision and a plan. In 2015 we laid out the path for many of the
aspirational goals that we have as a community. With your continued support, your ideas, your passion and your help
we will continue the path to amazing.
With humble regard,
ffec&�,e 1e. ,24
Nicole Read
Mayor
Tel: 604-463-5221
nread@mapleridge.ca
City of Maple Ridge - 2015 Annual Report
Page 6
Message from the CAO
On behalf of the employees of the City of Maple Ridge, I am very proud to present the
2015 Annual Report. This report, along with the 2015 Citizens Report, provides citizens
with a look at the finances of the community for the period ending December 31, 2015.
I joined the City of Maple Ridge as the new Chief Administrative officer on December 1,
2015 which was the first day of a three day financial briefing for our Council. One by
one each manager came forward to talk about the work within their division and how
their work related to and complimented work in other departments. Council was able to
ask very detailed questions about the business plan and proposed budgets.
The City of Maple Ridge, like most municipalities, is a complex organization that
delivers a large variety of services to its citizens. Business planning provided an
excellent venue to explain and identify priorities for Council's consideration. What was
also obvious during these presentations was the remarkable job former CAO, Jim Rule,
had done in leading this organization. He left a legacy of fiscal responsibility and sustainable service delivery that has
resulted in an employee culture that is customer service driven and has a strong sense of ensuring there is value for
services we deliver to the taxpayers.
I also would like to acknowledge the outstanding work of the senior leadership team who, in addition to their regular
duties, shared the role as acting CAO for six months following Jim Rule's retirement. On behalf of Council I want to
thank Frank Quinn, Paul Gill and Kelly Swift for the stewardship of our community during that period of transition until I
arrived.
Maple Ridge has a diverse population and I have come to understand how very passionate they are about making
Maple Ridge the most desirable place to `live, work and play' in Metro Vancouver. I am so pleased to be part of this
community and to help guide our development in this regard.
If there are ever any comments or suggestions that members of the public would like to make about this document or
the community in general please do not hesitate to contact me.
ct
E. C. Swabey
Chief Administrative Officer
Tel: 604-463-5221
tswabey@ma pleridge. ca
City of Maple Ridge - 2015 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
RCMP
Officer in Charge
David Fleugel
Chief
Administrative Officer
Ted Swabey
General Manager:
Director of Human Community
Resources Development, Parks &
Frances King Recreation Services
General Manager: General Manager:
Manager of Corporate Manager of Economic
Corporate &Financial Public Works &
Communications Development
Services Development Services
Fred Armstrong Lino Siracusa
Manager of
Sustainability &
Corporate Planning
General Manager: Corporate & Financial Services..............................................................Paul
Paul Gill Frank Quinn
Laura Benson
Kelly Swift
Director of Engineering Operations.........................................................................................Russ
Carmichael, AScT, FIRM
Director of
Recreation &
Community Services
Manager of Manager of
Municipal EE
Financial Planning Business Systems
David Po
Director of Information Technology...................................................................................................Christina
Wendy McCormick
Trevor Thompson Kathleen Gormley
Hired
Director of
Parks &Facilities
David Boa
Manager of g g
Tana er of
Revenue & Director of Planning
Collections Accountin Christine Carter
Catherine Nolan
Director of Planning................................................................................................................
Christine Carter, M.PL., MCIP
Silvia Rutledge
McCormick
Manager of DiSenior Manager of rector of
Legislative Service Licences,
Police Services
& Emergency Prog Maureen Jones Permits & Bylaws
Ceri Mario Not Hired
Director of Director of
Fire Chief/Director Information Engineering
Dane Spence Technology Operations
Christina Crabtree Not Hired
Appointed Officials (Department Heads)
Chief Administrative Officer....................................................................................................................... E.C. (Ted) Swabey
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 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..................................................................................................................Not
Hired
Directorof Parks & Facilities................................................................................................................................David
Boag
Director of Planning................................................................................................................
Christine Carter, M.PL., MCIP
Director of Recreation & Community Services........................................................................................Wendy
McCormick
Fire Chief/Director of Community Fire Safety.................................................................................................
Dane Spence
Manager of Accounting...............................................................................................................
Catherine Nolan, CPA, CGA
Manager of Business Systems..................................................................................................................Kathleen
Gormley
Manager of Corporate Communications......................................................................................................
Fred Armstrong
Manager of Economic Development...............................................................................................
Lino Siracusa, BA, MBA
Manager of Financial Planning.......................................................................................Trevor
Thompson, BBA, CPA, CGA
Manager of Legislative Services & Emergency Program.....................................................................................
Ceri Mario
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...............................................................................................................
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 - 2015 Annual Report
Page 8
Strategic Direction & Progress Report
MISSION
A safe, livable and sustainable community for our present and future citizens.
CORPORATE VALUES
Leadership To encourage innovation, creativity and initiative.
Service To be fair, friendly and helpful.
Reputation To stress excellence, integrity, accountability and honesty.
Human Resources To recognize that our people are our most valuable resource.
Community To respect and promote our community.
Stewardship To consider the long-term consequences of actions, think broadly across issues,
disciplines and boundaries and act accordingly.
Council and Staff are pleased to present the ninth annual Progress Report to the citizens of Maple Ridge.
This report provides an opportunity to communicate Council's priority focus areas and to offer some
information showing the progress being made in those areas.
An effective progress reporting system gives a local government the opportunity to set expectations,
targets and objectives for its operations and services. Objectives are a statement of results or
outcomes that a municipality hopes to achieve. Objectives and targets should convey a clear sense
of the purpose and direction of the municipality and enable those inside the community to assess its
progress.'
Maple Ridge has implemented 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, 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 following pages show some of Council's priority areas and examples of how we measure our
performance in those areas. The information provided in this publication is a selection of information found
on our website. All of the scorecards can be found at: www.maplerid e.ca/787/Scorecards.
I http://www.civicinfo.bc.ca/Local_Content/Manuals/4615.pdf
City of Maple Ridge - 2015 Annual Report
Page 9
Strategic Direction & Progress Report
SGOT
mPerformance Reporting Scorecard
Focus Area: Smart Managed Growth
Town Density
Measure. The number of residential units in the Town Centre
Overview
(1)
-
(1) To accommodate IWhy is residential density se importantto our Town Centre?
11,065 residential units
within the Town Centre by Our goal is to achieve a vibrant and robust Town Centre. One of the key measures is through creatinggreater residential
the year 2021 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
(2) To accommodate 50% own a vehicle and use public transit for further destinations. A high density population living in the Town Centre will create
of Maple Ridge's greater demand for more business and improved public transportation, thereby reducing reliance on cars and roads.
papulation growth in the
Town Centre
Total Number of Residential Units in the Town Centre
10,400
9,000
B4O00
7,400
m
6,000
5,400
4,000
E 3,000
7
z 2,400
1,400
0
Baseline 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Target- 4,831 5,152 1 5,473
New Units
Apartments
3,689
97
2
Townhouses
444
-
4
Single Family Homes
698
32
13
cumulative Total
4,831
4,960
4,979
-For more information, please contact:
Laura Benscn, Manager of Sustainability & Corporate Planning
Telephone 604-466-4338 Email: Ibenson@mapleridge.ca
2015
9,325
4391 215 1 129 1 1601 461 2541 861 222
Scorecard last updated.,
February 10, 2016 Town Centre Density
City of Maple Ridge - 2015 Annual Report
Page 10
6o
50%
0
40%
30%
m
m
20%
3
1036
S
0%
Strategic Direction & Progress Report
2002 2003 2004 2005 20D6 2007 2008 2009 2010 2011 2012 2013 2014 2015
SGOT
Target • • 1 50% 1 50% 50% 50% 1 50% 1 50% 50% 50% 50% 50% 50% 50% 50% 509;
New Residential Units Constructed In Maple Rid¢a
% Locall In the Town Camra 25% 1 4% L 4% 4%1% 0% 56% 45% 26% 34% 11% 51% 21% 1 32%
As in previous years, the data shown in the graphs is based on Occupancy Permits issued, Although incantivefundingfor
(residential Town Centre Investment concluded in 2014, participating projects account for a portion of the Occupancy
2015 Permits granted in 2015. This year 222 apartments and 2 single-family dwellings were granted occupancy in the Town
Centre area. Of all 2015 residential Occupancy permits granted in Maple Ridge 32% were located in this area, accounting
for 3.51Y, of area growth.
The data shown is based on Occupancy Permits issued. Although the residential portion of the Town Centre Investment
2014 Incentive Program concluded atthe 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. In 2014, 86 apartments and 3 houses
1254 apartments, 10 townhouses and 1 house were granted occupancy in the Town Centre. These units signify a 4.4%
2013 growth in Town Centre residential units. Of all the residential units granted occupancy in Maple Ridge this year, 51% were
located in the Town Centre.
46 apartment units were added In the Town Centre. These units signify growth In Town Centre residential units of 0.8%. Of
2012 all the residential units granted occupancy in Maple Ridge this year, 11% were located in the Town Centre.
160 apartment units were granted occupancy in the Town Centre. These units signify a 2.7% growth in Town Centre
2011 residential units. Of all the residential units granted occupancy in Maple Ridge this year, 34% were located in the Town
Centre.
140 residential units were granted occupancy in the Town Centre; 129 apartments, 2 detached homes, and 9
2010 townhouses. These units signify a 2.5% growth in Town Centre residential units. Of all the residential units granted
occupancy in Maple Ridge duringthis year, 26.5% were located in the Town Centre,
Additional Information
For more information on the incentive program: View Town Centre Investment Incentive Program
ITo view a map of projects supported bythe program: View Mao
Scorecard last updated.,
February 10, 2016 T❑wn Centre Oe❑sfty
City of Maple Ridge - 2015 Annual Report
Page 11
Strategic Direction & Progress Report
ED03
- Performance Reporting Scorecard
Focus Area: Economic Development
Measure: New tax revenue from the commerclaI tax base
Build a Sustainable
Maple Ridge relies on property taxes to fund most of the programs and facilities citizens 41
Community that
and businesses enjoy. Attracting commercial enterprises means less reliance on residential
includes a balance of
property taxes to fund these important programs and facilities, leadingto a more
economically sustainable community. Property taxes collected from new commercial
land use types and a
taxpayers is an indicator of Maple Ridge's economic viability. The number represents the
diversified tax base.
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 successful
in attracting both businesses and residents to our downtown.
New Commercial Tax Revenue
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
commercial Tax
I& Revenue $J
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Scorecard last updated.-
March
pdated:March 31, 2016
City of Maple Ridge - 2015 Annual Report
Page 12
Increase Commercial Tax Rase
Strategic Direction & Progress Report
ED03
2015 We are currently awaiting a final exemption total for 2015.
2014 For 2014, commercial exemptions total $82,000. This revenue will be delayed until 2017.
2013 For 2013, commercial exemptions total $115,000. This revenue will be delayed until 2016.
For more information on the incentive program: View Town Centre Investment Incentive Program
To view a map of projects supported by the program: View Map
Scorecard last updated.-
March
pdated:March 31, 2016
City of Maple Ridge - 2015 Annual Report
Page 13
Increase Commercial Tax Base
Strategic Direction & Progress Report
ENo1
MAPLE RIDGE Performance Reporting Scorecard
�-- Focus Area: Environment
Community GHG Emissions
Measure: Tonnes of CO2 equivalent
M By 2020. to reduce GHG By 2020, the BC Government committed to reduce its GHG emissions by 33%.
emissions by 33%. compared to 2007 levels. This targetwas adopted by Maple Ridge. The
compared to 2007 Community Energy and Emissions Inventory (CEEI) is an initiative of the BC
levels. This target is Ministry of Environment. The information in the graph and Status Reports
enshrined in the Official below show communitywide estimates provided by the Provinoe in three
Community Plan. primary sectors - on -road transportation, buildings and solid waste.
These reports assist with the City of Maple Ridge's Climate Action Charter
commitment to measure and report on our community's GHG emissions.
Community GHG Emissions
400.000
350.000
300.000
S250.000
200.000
O
150.000
r°
100.000
50.000
2007 2010 2012 2014 2015 2018
2007 2010 201.2 1 2014 2016 2018
Target 355,833 329,374 311,734 1 294,094 275,455 258.815
Actual
CommunityGHG emissions 355,833 345,275
x September 2, 2015, update from the Province. 2012 CFE; Reports are planned for release in fall 2015.
For more information, please contact:
Jacquie Bergmann, Research Technician
Telephone: 604-463-5221 Ext. 5263 Email: iberasmannC�maoleridsse.ca
Seoreoard last updated.
October 2P. 2015
City of Maple Ridge - 2015 Annual Report
Page 14
Community GHG Emissions
Strategic Direction & Progress Report
EN01
Please note that the total emissions for Maple Ridge reported by the Province do not include the Buildinj
Large Industrial category, but rather shows the category as a separate memo item. Energy utility
companies are responsible for the confidentiality of customer information. In the Buildings -Large
Industrial category for Maple Ridge, one or two companies dominate this category and therefore, BC
Hydro has withheld the consumption data. This memo item has been included in the total reported here,
so that all known emissions are reported.
The Community Energy and Emissions Inventory (CEEI) from the Ministry of Environment collects data
from GHG source sectors from utilities, public agencies and other trusted partners, to calculate the size of
each sector's carbon footprint in each local governme nt j urisdiction across BC. The CEEI represents
energy consumption and greenhouse gas emissions from community activities in on -road transportation,
buildings and solid waste.
The data for this scorecard was provided by the BC Ministry of Environment, Community Energy &
Greenhouse Gas Emissions Inventory Report (CEEI) for Maple Ridge, report dated: February 20, 2014.
Please note that the numbers for 2010 and 2007 are different than those previously reported due to
changes in the methodology for calculating GHG emissions. The Province has advised that CEEI is in a
state of "continuous improvement". This means that new data and methodologies are used when they
become available. A number of new methodologies were used in 2010. These then have to be applied to
the 2007 report for consistency and comparability. In future years, the 2007 baseline report will always
be updated to ref Iectthe latest data and methodologies being employed.
For more information on the CEEI in BC:
For more information on Maple Ridge GHG emissions:
Scorecard last updated.
October 27. 2015
View Province of BC CEEI weboage
View GHG Emissions webpaae
City of Maple Ridge - 2015 Annual Report
Page 15
Community GHG Emissions
2007
2010
uel Type
Corgsumption
Energy(GJ)
CO2e(t)
Consumption
Energy(GJ)
CO2e(t)
ybrid
68,089 L
2,383
159
222,854 L
7,977
510
asoline
69M L
2,414,113
163,967
72M L
2,511,981
161,717
iesel Fuel
12M L
442,824
31,151
12M L
478,379
32,669
Cher Fuel
957,432 L
25,165
1,523
803,075 L
21,183
1,282
atural Gas
2M G1
2,447,283
122,756
2M GJ
2,249,052
112,813
ectricity
494M kWh
1,779,731
12,359
505M kWh
1,816,475
12,615
olid Waste
34,619 t
9,455
26,563 t
12,599
)ri a Industrial Buildings
287,948 GJ
287,948
14,443
220,715 GJ
220,715
11,071
Please note that the total emissions for Maple Ridge reported by the Province do not include the Buildinj
Large Industrial category, but rather shows the category as a separate memo item. Energy utility
companies are responsible for the confidentiality of customer information. In the Buildings -Large
Industrial category for Maple Ridge, one or two companies dominate this category and therefore, BC
Hydro has withheld the consumption data. This memo item has been included in the total reported here,
so that all known emissions are reported.
The Community Energy and Emissions Inventory (CEEI) from the Ministry of Environment collects data
from GHG source sectors from utilities, public agencies and other trusted partners, to calculate the size of
each sector's carbon footprint in each local governme nt j urisdiction across BC. The CEEI represents
energy consumption and greenhouse gas emissions from community activities in on -road transportation,
buildings and solid waste.
The data for this scorecard was provided by the BC Ministry of Environment, Community Energy &
Greenhouse Gas Emissions Inventory Report (CEEI) for Maple Ridge, report dated: February 20, 2014.
Please note that the numbers for 2010 and 2007 are different than those previously reported due to
changes in the methodology for calculating GHG emissions. The Province has advised that CEEI is in a
state of "continuous improvement". This means that new data and methodologies are used when they
become available. A number of new methodologies were used in 2010. These then have to be applied to
the 2007 report for consistency and comparability. In future years, the 2007 baseline report will always
be updated to ref Iectthe latest data and methodologies being employed.
For more information on the CEEI in BC:
For more information on Maple Ridge GHG emissions:
Scorecard last updated.
October 27. 2015
View Province of BC CEEI weboage
View GHG Emissions webpaae
City of Maple Ridge - 2015 Annual Report
Page 15
Community GHG Emissions
Strategic Direction & Progress Report
EN07
41 MAPLE RIDGE Performance Reporting Scorecard
� A
Focus Area: Environment
- • - • ••u-• -• - ± -.
Measure: Number of hectares of land protected
Identify and protect
This graph represents the number of hectares of land that were legally protected through
environmental features
dedication or covenant for environmental reasons. By working with integrated and
and areas that require
innovative sustainable design solutions, a balance between development and conservation
special recognition and
can be achieved to provide safe, attractive, and affordable development, along with
management to promote
recreational opportunities and protection of highly sensitive fish and wildlife habitat. For
sound environmental
environmental permit areas around watercourses and steep slopes, coordination of
practices.
professionals and municipal staff is required to ensure protection of significant natural
features, hazard mitigation forsafe development, and enhancement opportunities that
occurs with each development application.
I Hectares of Land Protected
32
28
24
20
16
m
x
12
a
4
0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
2009 1 2010 1 2011 1 2012 1 2013 1 2014 1 2015
Dedicated Park 18.70 1 23.23 1 16.43 1 11.34 1 8.53 1 9.35 26.83
Covenant 6.10 1 6.97 1 3.77 1 6.46 1 4.05 1 5.40 3.21
For more information, please contact:
David Tieu, Mapping and Graphics Technician
Telephone: 604-463-5221 ext. 5251 Email: dtieu@maloleridi
Scorecard last updated:
February 16, 2015
City of Maple Ridge - 2015 Annual Report
Page 16
Protect Environmentally Sensitive Areas
Strategic Direction & Progress Report
EN07
-�� 009 2010 2011 2012 2013 2014
Water Course 21.60 25.10 16.60 12.60 7.16 10.53 26.60
Slope
Amenity
Storm Water
2.60
3.00
0.10
1.40
1.20
0.40
0.80
5.69
0.10
7.19
0.18
3.60
0.38
0.02
Geotech
0.05
3.10
0.10
3.00
0.97
Veg Retention
0.10
1.90
1.50
0.06
1.38
Habitat
3.10
2.90
4.90
3.30
9.20
Dyke
Trail
2.70
0.10
Other
0.54
Total Area Protected
1 24.80 1
30.20
20.20
17.80
12.60
14.75 1
30.04
This chart represents the number of hectares of land that were legally protected through dedication or covenant for
environmental reasons.
In each year, the Total Area Protected does not necessarily equal the sum of the different types of Protected Areas because
each area may have more than one reason for being protected; therefore, the area reflects the total physical area
protected in that year. For example if 0.5 hectares were protected for watercourse and slope reasons, those 0.5 Hectares
only get counted once in the total.
Definitions:
Watercourse - Dedicated areas of a park or covenant for watercourse protection
Slope - Covenants for slope protection, erosion protection, visual aesthetics
Amenity - Dedicated areas of park or covenant for special amenity reasons such as rock bluffs, unique/mature tree stand,
or natural heritage sites
Stormwater - Covenants for natural stormwater protection. This is different from covenants for stormpipes
Geotech - Covenants for no build areas due to geotechnical reasons
VegRetention - Dedicated areas of a park or covenant for vegetation retention purposes
Habitat - Dedicated areas of a park or covenant for habitat protection
Dyke - Dedicated areas of a park for dyke protection
Trail - Dedicated areas of a park for trail purposes
Other - Other areas protected for environmental purposes due to unspecified reasons
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.
In cases where part of a Dedicated Park is for public use and another part of the park is for environmental protection, that
portion of the park was extracted to be part of the Protected Area. Covenants created for slope, geotech, vegetation
retention, habitat protection etc, would be included in the Protected Area feature class, whereas covenants for septic
systems would not be included. The reasoning for the covenant, if stated on the legal plan, would be attributed as such.
There will be occurrences where there is no reasoning for either, but was understood that those areas were protected for
environmental purposes.
For more information: View Develooment Planning & Environmental Planning wel
Scorecard last updated:
February 16, 2015
City of Maple Ridge - 2015 Annual Report
Page 17
Protect Environmentally Sensitive Areas
Strategic Direction & Progress Report
SL09
- - Performance Reporting Scorecard
Focus Area: Safe and Livable Community
Low Income Citizens Accessing Recreation Services
Measure: Percentage of low income ctizens receiving low-cost recreation assistance
Increase participation of Parks & Lelsure Services offers a number of low-cost recreation opportunities
those not currently to ensure that services are accessible to all citizens. In addition, the
involved in leisure department oversees the Participation Program, which provides reduced
activities due to admission and registration fees to families with a low-income. The department
financial barriers. also collaborates with other agencies such as School District No. 42 and
corporate sponsors that support recreation access initiatives.
Low Income Citizens Receiving Assistance
25°%
20°%
15°%
10°%
5%
0%
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
2010 1 2011 1 2012 I 2013 I 2014 1 2015
- --------- 1 20% 1 20% 1 20% 1 20% 1 20% 1 20%
18% I 21% I 21% I 19% I 17% I 15%
Christa Balatti, Recreation Manager, Health and Wellness
Telephone: 604-467-7310 Email: cbalatti@maplerid
Scorecard last updated:
February 16, 2016
Low Income Citizens Accessing Recreation Services
City of Maple Ridge - 2015 Annual Report
Page 18
Strategic Direction & Progress Report
SL09
2015 We have seen a slight decrease in the Participation Program registration, which maybe due
For more information on the Partici
Scorecard last updated:
February 16, 2016
Low Income Citizens Accessing Recreation Services
City of Maple Ridge - 2015 Annual Report
Page 19
to additional low cost barrier programming being offered within the recreation facility.
We have seen a slight decrease in the Participation Program registration, which maybe due
2014
to other community based funding sources that are available for children and youth
accessing recreational services.
This slight decrease in the percentage of population served is likely due to a number of
2013
additional funding opportunities within our community in which citizens are able to access a
number of community and recreation -based services at a reduced rate.
This slight increase in the percentage of population served is likely due to a slight increase
2012
in the number of individuals living within Maple Ridge and Pitt Meadows with low income
and an increase of eligible individuals accessing the Participation Program.
2011
2,536 subsidy memberships were provided to low-income citizens, representing 21.2% of
the low-income population.
2,118 subsidy memberships were provided to low-income citizens, representing 18.3% of
2010
the low-income population.
1,926 subsidy memberships were provided to low-income citizens, representing 16.82% of
2009
the low-income population.
1,848 subsidy memberships were provided to low-income citizens, representing 16.31% of
2008
the low-income population.
1,856 subsidy memberships were provided to low-income citizens, representing 16.78% of
2007
the low-income population.
2006
1,876 subsidy memberships were provided to low-income citizens, representing 17.24% of
the low-income population.
1,876 subsidy memberships were provided to low-income citizens, representing 17.24% of
2005
the low-income population.
2004
1,438 subsidy memberships were provided to low-income citizens, representing 13.79% of
the low-income population.
For more information on the Partici
Scorecard last updated:
February 16, 2016
Low Income Citizens Accessing Recreation Services
City of Maple Ridge - 2015 Annual Report
Page 19
Strategic Direction & Progress Report
3L14
- - Performance Reporting Scorecard
Focus Area: Safe and Livable Community
Measure: 1} The number of property crimes committed 2] The number of offences per 1,000 population
To realize a downward
Our local RCMP detach ment focuses on intelligence -led policing, implementing
trend in the number of
strategies that address community crime problems, identifying emerging
property offences in our
problems, prolific offenders and hotspots so that criminal intelligence has a
community.
coordinated effect in targetingthe decrease of property crime offences in our
4,233
communities.
6,500
6,000
5,500
15,000
9 4,500
04,000
E 3,500
3,000
COL 2,500
2
a 2,000
1,500
1,000
500
Property Crime Offences Activity
2008 2009 2010 2011 2012 2013 2014
2009 2010
Number of Property Grime Offenoes'
Maple Ridge 4,471 4,012
Pitt Meadows 815 630
Coquitlarn 4,864 4,683
�issian 2,247 2,438
= 5,791 6,490
*Data Source. Stats Canada Incident -based crime statistics, by detailed
2011
2012
2013
2014
3,338
3,379
3,7.05
4,233
655
691
585
953
4,519
2,127
4,758
2,317
5,172
2,135
5,332
2,253
5,726 5,850 5,382
violations and police services, British Columbia
6,469
Scoreoard last updated.
November 6, 2015
City of Maple Ridge - 2015 Annual Report
Page 20
property Crime Offences
I
M 70
pU
C
60
S>v 50
v
40
W
a
c
a` 30
20
10
0
2008 2009 2010
Strategic Direction & Progress Report
SI -14
Property Crime Offences Per 1,000 Papulation
Number of Properly
2049 1 2010
Crime Offences Per 1.000 Population
Maple Ridge
59.26
52.15
2012
2013
Pitt Meadows
47.02
35.43
Coquitlarn
go 38.78
36.57
Mission
61.06
65.68
_ =
56.15
61.60
2011
2012
2013
2014
2011
2012
2013
2414
42.78
42.72
38.81
52.32
36.06
37.51
31.38
50.51
35.54
36.09
38.77
39.50
57.05
61.41
56.06
58.87
53.49
53.86
48.93
58.08
ReportStatus
All years I 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.
For more information on Policing: View Ridge Meadows RCMP website
Seoreoard last updated.
November 6, 2015
City of Maple Ridge - 2015 Annual Report
Page 21
Property Crime Offences
Strategic Direction & Progress Report
S L16
MAPLEPerformance Reporting Scorecard
Focus Area: Safe and Livable Community
Measure: Percentage of residential structure fires responded to by four personnel in less than 7 minutes
To respond to calls
Prior to 2005, the Maple Ridge Fire Departmentwas composed of paid -on-call
within the urban
members, who responded to emergency calls on a volunteer basis. In a growing
response area within 7
Community where 65% of the workforce are employed outside the municipality,
minutes, 90% of the
the low numbers of volunteers responding, particularly du ring weekday daytime,
time.
was becoming a can cern. A strategy to move toward a composite fire service
90%
delivery model, made up of paid -on-call and full-time career firefighters, was
90%
developed as pa rt of a Fire Master Plan. Because of the significant cost to the
82%
community, this plan is being implemented gradually. The results are being closely
86%
monitored. The hiring of full-time career fire fighters is intended to reduce the time
lFor more information, please contact:
ittakes to respond to emergency calfs in the urban response area.
10075
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2003 2004 2045 2006
2007 2008 2009
2010 2011
2009
2012
2010
2011
Target 4 111 90%
90%
90%
90%
Betel
70%
82%
82%
86%
lFor more information, please contact:
Kinar, Administrative Assistant
LD8b
elephone: 504-475-3052
Email:
dkinar@mai)leridP-e.ca
Seoreoard last updated.
October 28, 2015
2012 2013 2014
2013 2014
90% 90%
87% 82%
Reduce Response Time is the Urban Response Zone
City of Maple Ridge - 2015 Annual Report
Page 22
Strategic Direction & Progress Report
SI -16
2014 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.
2013 Hired additional firefighters to cover vacation relief. There is a slight change to the numbers
reported in previous years as the methodology used has been updated to reflect the time 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. This more accurately reflects the Fire Master Plan's
Urban Response standard. In previous years, the data captured the arrival of the first fire
department vehicle.
2012 In 2012, both Fire Hall #1 and Fre Hall #3 were staffed 24/7 with a total crew of 11.
2011 Four full-time firefighters were hired and Fire Hall #3 was staffed 24/7.
2010 Six full-time firefighters were hired and Fire Hall #3 was staffed 24/7 with a crew of 3.
2008 Seven full-time firefighters were hired and Fire Hall #3 was staff daytime with a crew of 3.
With implementation of the Fire Master Pian, response time has been reduced dramatically,
2008 Seven full time firefighters were hired.
2007 Six additional full-time firefighters were hired for daytime response at Fre Hall #1.
A target of 7 minutes, from dispatch to arrival at the scene is comprised of 1 - minute dispatching, 2 minutes -
turnout - (firefighters to don personal protective equipment and the truck leaving the Hall), 4 minutes - travel time
from the Fire Hall to the scene in the lJrban Response area is intended to be met 90%of the time -
Maple Ridge Fre Master Plan
In early 2003, Municipal Council of the City of Maple Ridge directed a review of the existngfire service delivery model
and asked for advice on what the Fire Department will need to look like to serve a growing community. Council
direction was specifically to the Fire Chiefs and the GM: Corporate & Financial Services, who then enlisted the help of
the Assistant Chiefs and paid -on-call fire-fighters in developing this plan.
The Master Planning Committee Was Tasked With:
• Quantifying the fire department's current standard of service.
• Researching and developing a recommended level of service.
• Identifying the gaps between the current level of service and the recommended service level.
• Providing recommendations to address the identified gaps in service.
In Response To These Assigned Tasks The Committee:
• Developed a list of core services the department should deliver.
• Identified the training requirements to deliver these Core Services.
• Researched and developed recommended emergency response standards.
• Prepared a recommended frequency of fire inspections.
• Proposed a list of proactive public education initiatives.
• Quantified the statutory requirements for fire hall and equipment maintenance.
• Identified specific initiatives aimed at reducing property damage and personal injury as a result of fires.
The Key recommendations of the report support the:
• Development of a composite model of Fire Department staffing.
• Implementation of a residential sprinkler bylaw.
• Development a cc mm u n ity s moke alarm program.
• Implementation of alarm mon itori ng for apartments.
• Implementation of Urban, Protected Growth and Rural Response Standards.
Construction of Fire Hall #4 in the Albion /Cottonwood area.
For information on the Maple Ridge Fire Department: View Fire & Rescue wehoaU
Scorecard iast updated.
October 28, 2015
Reduce Response Time in the Urban Response Zone
City of Maple Ridge - 2015 Annual Report
Page 23
Strategic Direction & Progress Report
The graphs in this progress report are a subset of "scorecards" available on the
website www, mapleridge, caZ787,IScorecards
Community Relations
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 communitv LrouD independence
Economic Development
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
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
Financial Management
Provide High Quality Municipal Services
Scorecard: Capital works pro ram
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
City of Maple Ridge - 2015 Annual Report
Page 24
Strategic Direction & Progress Report
Key Indicators - Costs
Scorecard: Police
Scorecard: Fire
Scorecard: Library
Scorecard: CVRD 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
Scorecard: Access to information and decision-making processes
Scorecard: Website visits ^
Scorecard: Citizen satisfaction
Inter -Governmental Relations and Partnerships
Partnerships And Networks With Public Agencies
Scorecard: Support the communitv social service network
Safe and Livable Community
Emergency Planning
Scorecard: Emergency Operations Centre/Emergency Support Services activations and training
Scorecard: Emergency Program public engagement and education opportunities
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: Concluded bylaw calls for service
Scorecard: Population served by authorized police strength
Scorecard: Property crime offences
Scorecard: Violent crime rate
Scorecard: Wei hted clearance rates - violent crime offences
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 accessin,9 recreation services
Scorecard: Citizens who use Parks & Leisure Services
Scorecard: Citizens who are satisfied with Parks & Leisure Services
City of Maple Ridge - 2015 Annual Report
Page 25
Strategic Direction & Progress Report
Provide High Quality Municipal Services
Scorecard: Process commercial & multi -residential permits efficiently & effectively
Smart Managed Growth
Growth Based on Sustainability Principles and Master Plans
Scorecard: Town Centre density
Scorecard: Provide new park areas
Transportation
Safe, Efficient Transportation Network
Scorecard: Improve traffic safety
Scorecard: Provide safe, serviceable roads
Promote Alternative Modes
Scorecard: Transportation to work
City of Maple Ridge - 2015 Annual Report
Page 26
Council Committees, Commissions and Other Appointments
The Mayor annually appoints members of Council to sit on the Board of various committees and government agencies.
The appointments for 2015 - 2016 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:
• Active Transportation Advisory Committee
• Advisory Design Panel
• Agricultural Advisory Committee
• Community Heritage Commission
• Economic Development Committee
• Environmental Advisory Committee
• Maple Ridge Resilience Initiative
• Mayor's Open Government Task Force
• Municipal Advisory Committee on Accessibility Issues
• Parcel Tax Review Panel
• Parks & Leisure Services Commission
• Policing Task Force
• Public Art Steering Committee
• Social Policy Advisory Committee
Members of Council represent Maple Ridge on the boards of these
agencies:
• Fraser Basin Council
• Fraser Valley Regional Library
• Mayors' Council on Regional Transportation
• Metro Vancouver Regional District
• 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 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:
• Business Improvement Association
• 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 Justice Advocacy
• UBC Malcolm Knapp Research Forest Community Advisory Board
iA"y
I
City of Maple Ridge - 2015 Annual Report
Page 27
s Z
DIF
IWA(r rl��don5 Re(ry'Clill SOCIA
Services Provided by City Departments
Maple Ridge's operational and administrative
structure is comprised of four divisions and their
subsequent departments:
Administration:
Chief Administrative Officer - E.C. Swabey
The Administration Division of the Office of the CAO is
responsible for the overall administration of all
departments, 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,
Economic Development, the Emergency Program, Human
Resources and Sustainability & Corporate Planning.
I
JMayor forD.
r
Communications
Manager of Corporate Communications - Fred Armstrong
The Communications Department works with all City
departments as well as Mayor and Council to provide
important information to citizens and stakeholders of the
City of Maple Ridge. Communications develops content
and messages for the City website, social media, media
releases and face-to-face interactions to ensure that
information is available in a timely fashion, is open,
transparent and accessible to the widest possible
audience.
Economic Development
Manager of Economic Development - Lino Siracusa
Economic Development provides investment
attraction, business retention and expansion programs,
tourism marketing as well as film production liaison
services. In addition we administer the contract for the
Downtown Maple Ridge Business Improvement
Association. We also provide administrative support and
staff liaison to the Economic Development Committee to
Council.
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,
volunteers, businesses and the community in the areas of
preparation, response and recovery. The intent is to
ensure those involved in the emergency response system
are well versed and capable of implementing the British
Columbia Emergency Management System (BCEMS)
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 personal and family
emergency plans and to volunteer to assist their
neighbourhood and their community to begin the recovery
process.
The Emergency Program is also responsible for
providing Emergency Support Services (ESS). ESS is a
provincial emergency response program through which
staff and local ESS volunteers provide short-term
assistance to residents 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 extend support for a longer period of
time.
Through an agreement with the City of Pitt Meadows,
the Program also provides for integrated planning and
racnnnca to amarrsanriac imnwtinrl hnth rnmmiinitiac
�"� -`�� ' ; : fit.-._ •� '',,,y � _
Human Resources
Director of Human Resources - Frances King
Human Resources provides an array of people -related
programs and services designed to engage staff in their
work and to maximize their full potential in contributing to
the achievements of Maple Ridge.
Team members provide professional advisory and
consulting services in recruitment and retention;
organizational development; learning and development;
performance management; employee and labour
relations; health, safety and wellness; compensation;
payroll and benefits administration; rewards and
recognition.
City of Maple Ridge - 2015 Annual Report
Page 28
Services Provided by City Departments
Sustainability & Corporate Planning
addition, this department acts as a liaison and provides
Manager of Sustainability & Corporate Planning -
support to the Arts Council, the Ridge Meadows Seniors
Laura Benson
Society, the Maple Ridge Historical Society and Pitt
The Sustainability & Corporate Planning Department
Meadows Heritage and Museum Society through
develops and administers a formal business planning
Operating Agreement models. These organizations
framework to maintain strategic alignment throughout the
manage the operation of facilities, programs and services
organization. The department's responsibilities include
in both communities. Public art programs are supported in
supporting Council and senior management in strategic
both communities, through the Maple Ridge Public Art
planning, supporting staff to ensure that policies and
Advisory Committee, and through project based task
actions align with this direction and providing
groups in Pitt Meadows.
accountability tools so the public is informed. The
department manages corporate sustainability, community
energy and greenhouse gas emissions planning and
reporting, research, policy development and projects.
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
development of parks, facility operations and delivery of
recreation 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 community capacity and assets.
Identified community needs are addressed by a
variety of approaches from the direct provision of services
to establishing partnerships that leverage expertise and
funding from other sources. In addition, we are
responsible for carrying out corporate initiatives as
directed by Council and attend to inquiries and requests
for assistance the public.
The division consists of three departments:
Community Services, Parks & Facilities and Recreation.
Community Services
Acting Director of Community Services -Wendy McCormick
The Community Services Department is comprised of
the following function areas: Youth Services,
Neighbourhood Development, Arts, Culture and Heritage,
Festivals & Special Events and Volunteer Services. In
Under the Commission Asset Based Community
Development and Volunteer policies, Community Services
works with community networks and partners to ensure
that there are an abundance of opportunities for citizens
to connect, engage, participate and contribute to commu-
nity and opportunities to 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
committee is met. The mandate focuses on the planning
and development of city policies and strategies related to
community social well-being, encouraging broad
community planning and collaborative approaches to
meet the needs of all citizens, providing information and
education to support advocacy to senior levels of
government for policy change and service enhancement
and supporting social service sector to develop
community -driven planning that takes advantage of all
funding opportunities.
Parks & Facilities
Director of Parks & Facilities - David Boag
The Facilities section, in cooperation with the
Recreation Department, provides maintenance services to
a number of public meeting and sport/ athletic activity
facilities, including the Leisure Centre, Greg Moore Youth
Centre, Pitt Meadows Family Recreation Centre,
Hammond, South Bonson and Whonnock Lake
Community Centres as well as two outdoor pools.
City of Maple Ridge - 2015 Annual Report
Page 29
Services Provided by City Departments
Other municipal facilities, including the public library,
Corporate & Financial Services
the ACT, two museums, two arenas, a golf course and
General Manager - Paul Gill
historic sites are operated in partnerships with other
The Corporate & Financial Services (CFS) Division
contractors or organizations. The section also maintains
provides a wide variety of internal support services to
City facilities including the City hall, fire halls and public
Mayor and Council, to City Departments and to the public
safety buildings, as well as rental and leased properties
safety branch. The Division is comprised of five
throughout the community.
Departments: Clerks, Finance, Information Technology,
The Parks operations section is responsible for
the Fire Department and the civilian side of the RCMP.
operating the City's parks system, which includes active
Division support services includes coordinating
parkland such as, sport fields, play grounds, dog parks as
Council work, managing revenue and cost control,
well as ornamental displays, street trees, an extensive
developing business and financial plans, supporting
trails inventory and a large number of greenbelt areas.
property and risk management efforts, provision of
This section also operates and maintains two City owned
information technology services and developing policies,
cemeteries and provides administration for interment
procedures and practices contributing to the well-being of
services, recordkeeping and public inquiries.
the organization.
Recreation
Director of Recreation - Wendy McCormick
The Recreation Department recognizes that active
living is essential to personal health and quality of life and
aspires to provide opportunities for positive, inclusive
activities that help build strong families and healthy
communities.
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
models. 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.
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. The department
administers the Corporate Records Management Program
and is responsible for compliance with Freedom of
Information and Protection of Privacy legislation. The
triennial general local and school district elections as well
as by-elections and referenda are conducted through the
Clerk's Department.
The Clerk's Department is the liaison between the
contract legal service providers, Council and staff. The
department is also responsible for providing Council with
up-to-date legislative, statutory and procedural
information in the increasingly complex legal environment
in which local governments operate.
The Property Management section is responsible for
the acquisition and disposal of all of the land needs at the
best possible value to the taxpayer and the administration
of all rental properties falls to the department. The land is
usually acquired for parks or engineering projects and the
rental houses are rented out until the projects proceed.
The Risk Management Program for loss control and
insurance is also a function of the Clerk's Department.
City of Maple Ridge - 2015 Annual Report
Page 30
Services Provided by City Departments
Finance
A major service area for the department is in
Manager of Accounting - Catherine Nolan
providing technical advice, data management and
Manager of Business Systems - Kathleen Gormley
reporting as well as project management assistance to
Manager of Financial Planning - Trevor Thompson
maximize the use of our technology investments and add
Manager of Revenue & Collections - Silvia Rutledge
value to the business units in their use of information
The Finance Department provides services through
technology.
cooperative interaction with customers and staff,
supporting the administrative and fiscal needs of Maple
Maple Ridge Fire Department
Ridge within a framework that ensures sound fiscal
Fire Chief, Director of Community Fire Safety -Dane Spence
governance.
Our MISSION STATEMENT says what we do - Protect
Specific functions include preparing and monitoring
Life, Property and the Environment. We do this to the best
the Five -Year Consolidated Financial Plan and the Annual
of our ability with paid -on-call firefighters, career
Consolidated Financial Statements, preparing and
firefighters, chief officers and administrative support staff
interpreting interim financial statements, levying and
through:
collecting City taxes and utility fees, processing accounts
• Operations
payable and receivable, developing and maintaining
• Fire Prevention
financial systems, investing and safeguarding Maple
• Public Education
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
responsible 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.
Stay Connected
- • . •
More than 20 different enterprise -wide business
systems run on the computer network which includes a
financial system, property and taxation system, payroll
system, materials management, budget system,
recreation system, facility bookings, business licences and
the Geographic Information System. The department also
maintains corporate communications assets which
include telephone, radio, email, networks, switches and
servers.
Beyond day-to-day operations, the department also
coordinates strategic technology direction and
investments, develops common standards and
architectures and provides business solutions to help
frontline departments deliver public services efficiently.
We rely heavily on cross -training and good
communication to ensure that the department functions
safely, effectively and efficiently. In addition to
administrative duties, chief officers assume the role of
Duty Chief which involves responding to all serious
incidents 24 -hours -a -day, on a rotational basis.
To assist us, we leverage the expertise in many other
departments: Bylaws, RCMP, Operations, IT and Planning.
Our MOTTO states how we will do our jobs,
• "EVERYONE goes home" is on the inside of the
truck bay doors.
■ It is the last thing that the firefighter sees as they
leave the halls.
• It is our commitment to ourselves, our first
responders partners and our citizens.
• Everyone should go home!
Ridge -Meadows RCMP/Police Services
Officer in Charge - Superintendent David Fleugel
The Ridge Meadows RCMP Detachment is proud to
provide policing services for Maple Ridge and Pitt
Meadows. The detachment is fully integrated between the
City of Maple Ridge and the City of Pitt Meadows and
operates the hub of operations in Maple Ridge and also a
newly renovated Community Police Office in Pitt Meadows.
The Ridge Meadows RCMP currently has 121 police
officers on strength, with 96 assigned to Maple Ridge, 22
assigned to Pitt Meadows and 3 funded by the Province of
City of Maple Ridge - 2015 Annual Report
Page 31
Services Provided by City Departments
BC. Maple Ridge and Pitt Meadows also contributes the
equivalent of 12 members in integrated (Metro Vancouver
area) specialized integrated teams.
Community
Engagement
45 City employees provide operational and
administrative support for exhibits, prisoner guarding,
client services, records management, crime analysis,
court services, training, and fleet maintenance. In
addition, the detachment has a robust volunteer program
and an active and dedicated volunteer base who are
passionate about community, public safety and crime
prevention programs such as Citizens on Patrol, Citizens
Bike Patrol, Speed Watch, Block Watch and the RCMP
Auxiliary Constable Program.
The Ridge Meadows RCMP's strategic priorities
include, increased community safety, effective and
efficient policing and continuous improvement. The
detachment achieves their objectives through a variety of
critical partnerships within the community and the citizens
and also through a detailed crime reduction strategy,
community policing efforts and crime prevention
programs.
Public Works & Development Services:
General Manager - Frank Quinn
The Public Works & Development Services (PWDS)
division is responsible for carrying out corporate initiatives
as directed by Council. PWDS provides leadership in the
implementation of services including development
processing, the issuance of building permits and business
licences and the construction, operation and maintenance
of City infrastructure. In addition, the division attends to
enquiries and requests for assistance from the public. The
people in the division strive to provide excellent customer
service and present a business friendly'How Can I Help?'
approach. The division continues to work with its partners
such as the Urban Development Institute, and Greater
Vancouver Homebuilders Association and the Downtown
Business Improvement Association to ensure its
processes align with Best Practices. The Division sees
public consultation being at the forefront of its activities
and continues to build a successful public consultation
process to engage and inform residents.
Engineering
Municipal Engineer - David Pollock
The Engineering Department is responsible for the
development 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. This is largely achieved through the
development of Master Plans.
Once identified, capital projects are developed for
consideration in the City's Financial Plan. Staff oversee
those projects through conception, design, tendering,
construction and administration for roads, sewers,
drainage and water works. The master studies are also
considered as part of the infrastructure servicing
requirements to ensure developments meet City
standards.
The management of the overall transportation system
includes consideration of all travel modes - walking,
cycling, transit as well as vehicles.
The Engineering Department works in close
cooperation with other departments within the City.
Engineering Department staff also provide information
and technical expertise to internal City committees as well
as a number of external regional committees.
128 Avenue Improvements I Wit
.y
1
Licences, Permits & Bylaws
Manager of Bylaws & Licences - Robin MacNair
Manager of Inspection Services - Stephen Cote-Rolvink
The Licences, Permits & Bylaws Department
contributes to the corporate vision by identifying policy
initiatives that enhance Maple Ridge's "business friendly"
approach by pursuing compliance of City bylaws in a fair
and consistent manner; ensuring that all construction
works carried out within the City comply with the
conditions detailed within the Maple Ridge Building Bylaw
by providing excellent customer service. The Department
works closely with development and building communities
through participation on the Development Liaison
Committee and hosting Builders Forums.
The department also works closely with the Economic
Development Department issuing business licences and
providing enhanced customer service. The department
also administers the dog licence program and works with
the BCSPCA with regard to animal welfare.
City of Maple Ridge - 2015 Annual Report
Page 32
Services Provided by City Departments
Operations
The department also has environmental specialists
Director of Engineering Operations - Russ Carmichael
who together with planners and engineers are working so
The Operations Centre takes pride in providing
that Maple Ridge achieves the highest standards of
efficient and responsive customer service to our
environmental stewardship and sustainability. This team
residents. Personnel monitor and maintain roads,
works in the field to assess the impacts of project
sidewalks, signage, street lights, traffic lights, fleet
applications, and also works with Council to develop
equipment, storm water management, water distribution,
environmental policies to align with Council's direction
sewage collection and City procurement.
and Provincial regulations. These policies and regulations
Operational focus is on the health and safety of the
form part of a comprehensive framework that is used to
citizens of Maple Ridge, while protecting the large
guide decisions around planning and land use in the
investment in public works, underground infrastructure
community.
and environment. Operations is committed to providing
essential and convenient services at a minimum cost to
taxpayers, in an efficient manner to meet their needs.
Planning
Director of Planning - Christine Carter
The Planning Department supports Council's direction
through the creation and application of a number policies,
regulations and bylaws. These documents are not only
used as a guide for decision making, but also establish
the procedures under which development applications are
processed, and how information is disseminated within
the Community.
After Council has set policy guidelines for the
community, the department works with citizens and the
development community to ensure that all development
complies with zoning specifications, environmental
legislation, health regulations and any form and character
for a development area. To carry out this work, the
department coordinates the flow of information with a
number of internal departments, stakeholder groups and
agencies involved in a development application.
The department provides information,
recommendations and technical expertise in the
development of policy as well as providing technical
assistance to committees of Council. The department also
supplies information and works closely with external
agencies (e.g. Agricultural Land Commission, Metro
Vancouver).
Ridge Meadows Recycling Society
Ridge Meadows Recycling Society (RMRS), a
community-based, charitable non-profit organization, in
partnership 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
employment and training opportunities, as well as
supported work and training for adults with developmental
disabilities.
RMRS is an award-winning environmental
organization that has a highly motivated team who
promotes the 3R's (Reduce, Reuse and Recycle), provides
excellent customer service, seeks out partnerships to
enhance recycling services and works to maximize
financial and sustainability returns on recycled
commodities.
City of Maple Ridge - 2015 Annual Report
Page 33
2015 Awards
Maple Ridge is the Recipient of Many Awards for Innovation and Excellence
Enhancing Green Spaces
in Communities
f:nm161.
Collrrll1Iles
Penf7ly. Plrmt� and Pride... Grooving Tn6ether
lCT f1curs
Maple Ridge received a "5 -Bloom Silver" rating in the
Communities in Bloom - National competition with a
special mention for the Urban Forestry Management
Plan. Communities in Bloom is a Canadian non-profit
organization committed to fostering civic pride,
environmental responsibility and beautification through
community involvement and the challenge of a national
program, with focus on enhancing green spaces in
communities.
Maple Ridge received our 19th consecutive "Award
for Outstanding Achievement in Popular Annual Financial
Reporting" from the Government Finance Officers
Association. In order to receive this award, a government
unit must publish a Popular Annual Financial Report
whose contents conform to program standards creativity,
presentation, understandability and reader appeal.
Maple Ridge also received our 25th consecutive
"Canadian Award for Financial Reporting." In order to
receive this award, 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 require-
ments 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.
IF
rormw eweRns
Maple Ridge received "Gold Awards" for the 2013
Citizens Report and the 2014 Business START Program
(Advertising Campaign). Hermes Creative Awards is an
international competition for creative professionals
involved in the concept, writing and design of traditional
and emerging media that recognizes outstanding work in
the industry. Judges are industry professionals who look
for companies and individuals whose talent exceeds a
high standard of excellence and whose work serves as a
benchmark for the industry. Gold award winners are
judged to exceed the high standards of the industry
norm.
Maple Ridge received a "Run Smarter Award" for our
work in records management. Laserfiche honours
organizations that use Laserfiche to improve their
productivity, processes and overall results.
NA10P
COMMERCIAL REAL ESTATE
DEVELOPMENT ASSOCIATION
VANCOUVER *CHAPTER
Maple Ridge received awards for the "Most
Improved" and "Most Business Friendly Municipality" in
the region from the Metro Vancouver Chapter of the
Commercial Real Estate Development Association.
National NAIOP Vancouver represents commercial
real estate developers, owners and investors of office,
industrial, retail and mixed-use properties. It provides
strong advocacy, education and business opportunities
and connects its members through a powerful North
American network.
For More Information on City Awards Visit
wwww, maplerldge. ca/3201A wards
City of Maple Ridge - 2015 Annual Report
Page 34
Summary of Services and Regional Relationships
In 2014, to celebrate the 140 anniversary of
incorporation, the Province of BC designated Maple
Ridge as BC's newest city. Our City is nestled between
the iconic Golden Ears Mountains and the Fraser River.
Much has changed since the `municipality' was
incorporated back in 1884 and the City of Maple Ridge
now provides a full suite of local government services:
• Building Permits
• Business Licensing
• Bylaw Establishment and Enforcement
• Cemetery Services
• Drainage
• Economic Development
• Emergency Preparedness
• Filming Production Support
• Financial Planning
• Heritage
• Land Use Planning
• Parks & Leisure Services
• 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 Services
• Sanitary Sewer Collection System
• Social Planning
• Transportation Network
• 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 Operators)
• Hospital Care Systems (Provincial)
• Sanitary Landfill (Greater Vancouver Sewerage and
Drainage District)
• School System (Provincial and local School Board)
• Social and Health Programs (Provincial)
Maple Ridge issues the property tax notices and acts as a
collection agent for all property taxes. The following levies
are included on the property tax notice; Council does not
have control or responsibility over their levy, expenditures
or operation, except in some instances 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)
BC Assessment develops and maintains real property
assessments throughout British Columbia in addition
to providing real property information.
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 - 2015 Annual Report
Page 35
Summary of Services and Regional Relationships
• Greater Vancouver Sewerage and Drainage District
(GVS&DD)
Responsible for major distribution components,
sewage pumping stations and wastewater treatment
plants. Metro Vancouver also works with municipalities
to manage stormwater and drainage issues.
• Greater Vancouver Water District (GVWD)
Responsible for providing clean, safe 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.
• Maple Ridge / Pitt Meadows Arts Council Society
The Society operates the Arts Centre Theatre, a 500
seat performance facility, art gallery, event lobby and
arts and cultural programming space, in addition to
providing arts and cultural services to residents.
• Metro Vancouver
Provides air quality management, transportation
planning, regional housing, regional planning services,
regional parks, labour relations for local government
employees and administration of the 9-1-1 emergency
communications system.
Ministry of Education
Provides Provincial government school system serving
kindergarten to grade 12 students in public schools,
independent schools and home -schooled. The purpose
of the British Columbia school system is to enable the
children enrolled each school year, to develop their
individual potential and to acquire the knowledge, skills
and abilities needed to contribute to a healthy society
and a prosperous and sustainable economy.
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 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 one
subscriber. Under the Reciprocal Insurance Exchange
Agreement Maple Ridge is assessed a premium and
specific deductible for its claims based on population.
• Ridge Meadows Seniors Society
The Society operates the Maple Ridge Seniors Centre
and provides a broad range of programs and services
to senior citizens.
• Royal Canadian Mounted Police (RCMP)
Contract with the Provincial Government to have the
Federal Government provide police services; Maple
Ridge provides the clerical support services and
facilities.
• TransLink
Responsible for 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.
As well, Maple Ridge shares responsibility for regional
cycling.
City of Maple Ridge - 2015 Annual Report
Page 36
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 2015 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
$23,301,737
$ 1,795,004
$ 5,350,114
4,632,756
86,939
547,890
332,383
31,971
98,216
- 6,304,640
-
-
$21,962,236
$ 1,913,914
$ 5,996,220
$ 1,151,975
Water
$ 4,316,038
802,519
-125,407
3.213.030
-$ 6,851,956
$ 48,020
Collections are reported net of Waivers & Reductions.
Parks
$11,024,356
2,549,218
160,563
- 2.782.685
$10,951,452
$ 187,986
Total
$37,155,173
8,619,322
497,726
- 12.300.355
$33,971,866
$ 1,387,981
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 2015 are reported
as Waivers & Reductions.
City of Maple Ridge - 2015 Annual Report
Page 37
Message from the Chief Financial Officer
I am pleased to present, on
behalf of the Finance
Department, the 2015 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, 2015.
Our 2014 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 25th 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, 2015. 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.
The 2015 Strategic Direction & Progress Report, on
page 9 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.
2015 in Review
2015 was the first full year of City Council's mandate and
for the first time in British Columbia, that mandate is for
four years instead of three. Maple Ridge met a number of
challenges in 2015 and the following highlights some of
what was accomplished:
■ Responded to the most devastating windstorm to hit
the lower mainland in years.
■ Completed improvements at Whonnock Lake Park.
■ Invested over $15 million in infrastructure such as
roads, drainage, water and sewer, which included
phase 1 of the project to expand 128 Avenue to four
lanes. Phase 1 saw construction from 210 Street
through to 216 Street.
Entered into an agreement for the sale of town centre
properties.
Saw the emergence and subsequent voluntary
decampment of a homeless camp on one of our
streets.
Economic Climate
In what is becoming a familiar story, the global economy
once again produced disappointing results in 2015 with
growth slowing to 2.4%, driven by slowing growth rates in
emerging and developing countries. For 2016, the
outlook is calling for continued modest growth, projected
at 2.9%, supported by continued improved economic
conditions in the United States, stabilizing commodity
prices and a continuation of low interest rates.
While the Canadian economy experienced growth in
2015, it was about half the pace seen in 2014. Real
Gross Domestic Product (GDP) increased by 1.2% in
2015, compared to 2.5% in 2014. The expectation for
2016 is for a continued slow pace of growth as energy -
based provincial economies continue to struggle, while
other provinces fare better.
British Columbia's economic performance improved in
2015 with real GDP growth estimated at 2.8%.
Unemployment rates in the province were somewhat
elevated at the end of 2015, ending the year at 6.7%.
This was driven more by an increase in the labour force
than a decline in employment opportunities. The first
quarter of 2016 has seen unemployment rates in BC
remain virtually unchanged at 6.5%. BC's economy is
expected to be one of the strongest in Canada over the
next two years, driven in large part by the housing market
and the positive impact of a lower Canadian dollar on
foreign investment and tourism. Growth projections for
2016 are as high as 3%, softening somewhat for 2017.
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 two investment
incentive programs, one focussed on attracting and
encouraging development in our town centre and the
other focussed on encouraging development on the City's
employment lands. To date, over 120 eligible projects
with an estimated construction value in excess of $130
million are either in progress or completed.
The City issued 4,756 building permits in 2015, with an
estimated construction value of $189M. Both the number
of permits and construction values increased in 2015.
The City saw the value of industrial construction increase
by almost $10M, in part driven by Council's Employment
Lands Investment Incentive Program.
City of Maple Ridge - 2015 Annual Report
Page 38
Message from the Chief Financial Officer
Maple Ridge Construction Values
200
150
50
2011 2012 2013 2014 2015
Maple Ridge issued 4,271 business licences in 2015,
approximately the same number as 2014. Business
licences are issued for commercial, home-based and non-
residential businesses. The overall renewal rate for
business licences was 93% in 2015 and we have seen
similar renewal rates for the past five years. The
proportion of licences for each category has remained
constant over the past five years with a 2015 distribution
of 38% 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 an earthquake, extreme weather or
technology failure could have an impact on both the
community and on City operations. As part of the City's
Emergency Management Program, preparedness plans
are in place and 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 Council's Strategic Direction 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 December 3, 2015, the City held a
live -streamed presentation of the 2016-2020 proposed
Financial Plan and invited public input via social media, e-
mail or telephone, providing citizens with the opportunity
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
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.
City of Maple Ridge - 2015 Annual Report
Page 39
Message from the Chief Financial Officer
The 2016-2020 Financial Plan adopted in May was
developed using the following key information as included
in the Financial Overview Report and the report to Council
dated April 18, 2016.
■ The assessment base experienced real growth of
1.78%.
■ Overall property tax increase for general purposes was
set at 2.10%, with projected increases of 1.9% in 2017
and 2018 and 2.0% in each of 2019 and 2020.
■ The property tax increase for the business and light
industrial class was reduced from 3.15% to 1.85% for
2016.
■ Property tax increases for infrastructure replacement
was set at 0.5% for 2016, increasing to 0.7% for 2017
through 2020.
■ 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 3.22% and Water
Utility rates by 4.5%.
■ Recycling rates remain unchanged due to increased
revenues from Multi -Materials BC, with projected
increases of approximately 2.75% in 2017 through
2020.
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 if projected tax revenue
from real growth is not realized.
The 2016-2020 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 2015
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 87.
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 & Finance Committee of any
control or operational items that may have been identified
during the audit procedure.
The Audit & 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. 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.
The Financial Statements:
Following completion of the annual audit, the
Consolidated Financial Statements are presented to
Council for acceptance. During the year, the Audit &
Finance Committee is provided with financial updates and
meets periodically with the external auditor.
City of Maple Ridge - 2015 Annual Report
Page 40
Message from the Chief Financial Officer
rinanclal Statement com
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 Cash Flow: Reports the
net change in cash resources and how the City financed
its activities throughout the year.
Consolidated Statements
Financial Position
Operations
Change in Financial Position
I Cash Flow
I I
I I
I I
"Vendors,sItions
General RevenueGeneral Capital
Utilities Revenue Utilities Capital
Subsidiary Companies Subsidiary Companies
Schedule 1Schedule 2
Transactions
Reserve Funds
Reserve Accounts
Schedule 3 & 6
2015 Consolidated Financial Statements
From a financial perspective, the results for 2015 are
positive.
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 2015.
The following sections provide an analysis of the 2015
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 $20.25M to
$72.05M.
■ Municipal long-term debt decreased by $2.76M to
$34.06M.
■ Unused annual debt servicing capacity based on our
current financial condition is $22.8 M.
1 Consolidated Statement of Financial Position - Page 48
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 Asset Position of
$72.05M at the end of 2015, an increase of $20.25M
over 2014. 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 2015 is $999.8M.
Financial Assets:
■ Financial assets increased by $18.5M over 2014.
• Cash and investments increased by $14.8M over
2014.
■ Inventory available for sale (land) increased by
$3.8M.
Liabilities:
Total liabilities decreased by approximately $1.7M
over 2014.
■ The actuarially determined liability for future
employee benefits is $4.9M. This liability will be
settled over the longer term and does not impose an
immediate claim on cash flow.
■ Restricted revenues decreased by $2.5M as a result
of increased capital expenditures in the year.
■ Long-term debt decreased by $2.76M as a result of
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
provision, rather than a funding source to support the
day-to-day operations of the City.
In 2015 non-financial assets increased by $31.2M
over 2014, due in large part, to a net increase in
tangible capital assets and land bank properties, of
$30.8M.
City of Maple Ridge - 2015 Annual Report
Page 41
E
Message from the Chief Financial Officer
Consolidated Statement of Operations - Page 49
This statement reports the City's changes in economic
resources and accumulated surplus for 2015,
compared with budget and with 2014 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 (2014)
Revenues in 2015 increased by $24.4M over 2014
through a combination of the following:
■ Revenue from general taxation increased $2.7M
through a combination of higher tax levies and
growth of the assessment roll.
■ User fees increased $3.1M over 2014 through a
combination of increased building permit revenues
increases in sewer, water and recreation fees.
■ Development revenues and senior government
transfers, often linked to capital projects, increased
by $5.3M over 2014. 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 increased $13.2M a result of more
developer constructed infrastructure turned over to
the City in 2015 and earlier than anticipated
replacement of infrastructure.
Consolidated Revenue
Compared to budget (2015)
As in previous years, there were variances between
budget and actual ($9.5M) 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 (2014)
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 $4.7M through a combination of in-
creased amortization expense of $0.9M, an increase
in labour costs of $1.3M due to retroactive contract
settlements, increased costs for goods and services of
$2.7M and decreased costs for debt servicing.
Consolidated Expenses
Compared to budget (2015)
The consolidated expenses for 2015 reflect a positive
variance of $10.96M compared to budget.
Contributors to this positive variance include RCMP
contract savings of $1.7M; $4M for capital related
projects; approximately $3.2M for projects that will
proceed in 2016 and $1.4M for water purchases costs
less than Financial Plan estimates.
3 Consolidated Statement of Change in Net Financial
Assets - Page 50
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 $20.25M
to $72.05M as at the end of 2015; had the activities
in the Financial Plan been completed as planned,
financial assets would have decreased by $31M,
resulting in Net Financial Assets of $20.7M. Timing
differences between planned and actual capital
expenditures are the main reason for this variance.
4 Consolidated Statement of Cash Flow - Page 51
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 2015
decreased to $10.15M from $14.09M in 2014.
5 Schedule 1 - Page 68
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.
Operating Expenses
Compared to previous year (2014)
Overall operating expenses increased by approximately
$3.9M from 2014. Factors contributing to this increase
include increases in RCMP contract costs, a retroactive
collective agreement settlement, increases in
recreation costs and costs associated with the Maple
Ridge Resilience Initiative.
City of Maple Ridge - 2015 Annual Report
Page 42
Message from the Chief Financial Officer
Operating Expenses
Compared to budget (2015)
Overall operating expenses came in under budget by
$10.8M. Factors contributing to this variance were
explained in Section 2.
6 Schedule 2 - Page 69
Schedule of Change in Capital Funds
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
2015 Accumulated Surplus Distribution
i) Operating Accumulated Surplus (Schedule 1) -
Page 68
The Operating Accumulated Surplus of $24.6M
(as shown on Schedule 1) is itemized between
General Revenue and the Utilities in Note 14 to
the Financial Statements. These funds represent
financial assets available to the City that Council
has not earmarked for specific future use.
ii) Capital Funds (Schedule 2) - Page 69
The City has equity in the capital funds of $898M
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 70 & 76
Reserve Accounts are appropriations of surplus,
established informally and associated with both
the Operating and Capital programs. These
totalled $40.8M at December 31, 2015.
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 $36.2M as at December 31, 2015.
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 $77M in various reserves at year-end.
However some of that amount relates to capital
projects that were not completed before
December 31, 2015. If these projects had been
completed as planned, the Reserve balances
would have been reduced by approximately
$29.7M and Net Financial Assets would have
decreased similarly.
Assessment of Trends
The City has Net Financial Assets of $72.05M at the end
of 2015. This position has improved from Net Debt of
$4.25M in 2004, which was the result of a planned
reduction to acquire physical assets including The ACT
Arts Centre, 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 2016, but to remain in a Net
Financial Asset position through 2020. 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 2016 Council adopted a Financial Plan for
2016-2020 that reflected current information from BC
Assessment about growth in the community. The plan
includes $30.9M in planned capital expenditures to
address infrastructure needs in the community. Added to
this is approximately $61.3M of expenditures approved
for 2015 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, the City's financial condition remains strong, with
growth expected in the assessment base, projected
revenues from the sale of surplus land holdings and
available debt servicing capacity.
City of Maple Ridge - 2015 Annual Report
Page 43
Message from the Chief 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 2016 are:
■ Undertake a branding review
■ Improvements to 128 Avenue between 216 and 224
Streets
■ Develop a plan to invest in recreation infrastructure
■ Continue to promote both the Town Centre Commercial
and the Employment Lands Investment Incentive
programs
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 251h consecutive year.
Finally, I would like to take this opportunity to thank
members of Council, the Corporate Management Team
and all City employees for their support in achieving the
2015 results. The reason for our success is the strong
commitment to excellence by our employees in all that
they do.
Paul Gill, BBA, CGA
General Manager: Corporate & Financial Services
Corporate Financial Officer
May 11, 2016
City of Maple Ridge - 2015 Annual Report
Page 44
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,
2015.
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 2015 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
■ Summary of 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 Capital Funds
■ Schedule of Change in Reserves
■ Continuity Schedule of Debenture Debt
■ Schedule of Tangible Capital Assets
■ Continuity Schedule of Reserves
City of Maple Ridge - 2015 Annual Report
Page 45
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 and Finance
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 and Finance Committee, and Council. Council
approves the consolidated financial statements, the Audit and Finance 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
C�yt
E.C. Swabey
Chief Administrative Officer
City of Maple Ridge - 2015 Annual Report
Page 46
Tel. 604 688
21 BDO Canada LLP
88 5132
Cath
drat
ace
IBDO anco O erCbdoo.ca 92255 We teGeorgila 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, 2015, 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 financial
position of the City of Maple Ridge as at December 31, 2015 and its results of operations, changes in net
financial assets and cash flows for the year then ended, in accordance with Canadian public sector
accounting standards.
Chartered Professional Accountants
Vancouver, British Columbia
April 26, 2016
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 independent member firms.
City of Maple Ridge - 2015 Annual Report
Page 47
Consolidated Financial Statements
Consolidated Statement of Financial Position
as at December 31, 2015
Financial Assets
Cash and cash equivalents (Note 1)
Portfolio investments (Note 2)
Accounts receivable (Note 3)
Recoverable local improvements (Note 4)
Other assets (Note 5)
Inventory available for resale
Liabilities
Accounts payable and accrued liabilities (Note 6)
Deferred revenue (Note 8)
Restricted revenue (Note 9)
Refundable performance deposits and other
Employee future benefits (Note 10)
Debt (Note 11, Schedule 4)
Net Financial Assets
Non Financial Assets
Tangible capital assets (Note 12, Schedule 5)
Undeveloped land bank properties (Note 13)
Supplies inventory
Prepaid expenses
Accumulated Surplus (Note 14)
r
Paul Gill, CPA, CGA
General Manager: Corporate & Financial Services
2015
$ 10,146,294
159,495,941
18,923,067
1,573,096
758,106
4.251.189
195,147,693
17,918,881
10,667,777
41,686,047
13,850,225
4,908,000
34.063.639
123,094,569
72.053.124
910,891,167
15,580,027
350,805
948.925
927,770,924
$ 999.824.048
t
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
Nicole Read
Mayor, City of Maple Ridge
The accompanying summary of significant accounting policies and notes to the Consolidated Financial Statements
are an integral part of this statement.
City of Maple Ridge - 2015 Annual Report
Page 48
Consolidated Financial Statements
Consolidated Statement of Operations
For the year ended December 31, 2015
Revenue (Segment Report, Note 20)
Taxes for municipal purposes (Note 15)
User fees and other revenue
Government transfers (Note 16)
Development revenue
Interest and investment income
Investment Income
Interest Income
Less: Restricted amount
Interest and investment income
Gaming revenues
Gain (loss) on disposal of assets
Contributed tangible capital assets (Note 12)
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 14)
2,752,240
199,075
(533,913)
Actual
Budget
Actual
2015
2015
2014
(1,668,305)
(Note 17)
(1,353,953)
$ 74,042,945
$ 73,923,852 $
71,350,132
41,699,739
39,048,881
38,572,819
3,637,552
5,071,436
2,511,485
12,855,808
38,732,134
8,693,788
2,417,402
1,868,000
2,424,879
1,161,956
1,050,000
1,056,051
(1,668,305)
4,250,000
(1,353,953)
36,744,306
16,500,000
23,232,212
170,891,403
180, 444, 303
146, 487, 413
34,452,583
37,146,888
31,988,914
17,651,339
19, 582, 665
17,323,495
21,562,840
22,572,713
21,183,974
15,615,936
17,856,192
15,375,275
9,837,523
10,130,292
9,341,867
14,357,496
17,329,253
14,517,314
5,914,820
5,730,392
4,917,259
119,392,537
130,348, 395
114, 648,098
51,498,866
50,095,908
31,839,315
948,325,182
948,325,182
916,485,867
$ 999,824,048
$ 998,421,090
$ 948,325,182
The accompanying summary of significant accounting policies and notes to the Consolidated Financial Statements are an integral part of
this statement.
City of Maple Ridge - 2015 Annual Report
Page 49
Consolidated Financial Statements
Consolidated Statement of Change in Net Financial Assets
For the year ended December 31, 2015
Annual Surplus
Add (Less):
Change in Tangible Capital Assets
Acquisition of tangible capital assets
Amortization
Proceeds from disposal of tangible capital assets
(Gain) 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 end of the year
Actual Budget Actual
2015 2015 2014
(Note 17)
$ 51,498,866 $ 50,095,908 $ 31,839,315
(57,610,515)
(101,313,329)
(43,105,823)
19,935,997
20,123,835
19,093,893
1,279,143
4,250,000
129,733
1,318,228
(4,250,0001
1,353,954
(35,077,147)
(81,189,494)
(22,528,243)
(13,908)
27,613
4,226,923
350,077
(380,4751
129,897
3,832,540
507,587
20,254,259
$ (31,093,586)
9,818,659
51,798,865
51,7989865
41,980,206
$ 72,053,124 $ 20,705,279 $ 51,798,865
The accompanying summary of significant accounting policies and notes to the Consolidated Financial Statements are an
integral part of this statement
City of Maple Ridge - 2015 Annual Report
Page 50
Consolidated Financial Statements
Consolidated Statement of Cash Flow
For the year ended December 31, 2015
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 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 tangible capital assets to undeveloped land bank
Transfer from tangible capital assets to inventory available for sale
Actual
2015
$51,498,866
19,935,997
1,668,305
(36,744,306)
(12.455.022)
(27,595,026)
(380,475)
(13,908)
(12,680)
199,290
(18,926)
703,805
1,151,736
1,843,301
(178.600)
3,293,543
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
27.197.383 24,418,181
1,279,143 129,733
(20.866,209) (19,873,611)
(19.587,066) (19,743,878)
(18.743.908) (2,035,283)
(18.743.908) (2,035,283)
(2,764,386) (2,673,389)
9,945,636 7,096,620
7,181,250 4,423,231
(3,952,341) 7,062,251
14,098.635 7,036,384
$10.146.294
$14,098,635
$ 1,194,867 $ -
$ 4,226,923 $ 350,077
The accompanying summary of signficant accounting policies and notes to the Consolidated Financial Statements are an integral part
of this statement
City of Maple Ridge - 2015 Annual Report
Page 51
Consolidated Financial Statements
Summary of Significant Accounting Policies
For the year ended December 31, 2015
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 the 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 - 2015 Annual Report
Page 52
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) Liability for Contaminated Sites
Effective January 1, 2015, the City adopted the new Public Sector Accounting Standard
PS3260, Liability for Contaminated Sites. The new standard can be applied retroactively or
prospectively and the City has elected to apply it prospectively.
Under PS3260, governments are required to accrue a liability for the costs to remediate a
contaminated site. Liabilities are recognized when an environmental standard exists,
contamination exceeds the standard, the government has responsibility for remediation,
future economic benefits will be given up and a reasonable estimate can be made.
Management has assessed its potential liabilities under the new standard, including sites that
are no longer in productive use and sites for which the City accepts responsibility. There were
no such sites that had contamination in excess of an environmental standard requiring
remediation at this time, therefore no liability was recognized on transition as at January 1,
2015 or at December 31, 2015.
(f) 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.
City of Maple Ridge - 2015 Annual Report
Page 53
Consolidated Financial Statements
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.
(g) 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
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.
(h) Budget figures
The budget figures reported in the Consolidated Financial Statements represent the 2015
component of the Financial Plan Bylaw adopted by Council on May 12, 2015.
(i) 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.
Q) 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.
(k) Portfolio 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.
(1) 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.
City of Maple Ridge - 2015 Annual Report
Page 54
Consolidated Financial Statements
(m) Basis of segmentation (Segment Report, Note 20)
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.
(n) 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 City'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 - 2015 Annual Report
Page 55
Consolidated Financial Statements
Notes to the Consolidated Financial Statements
For the year ended December 31, 2015
1. Cash and cash equivalents
Cash and cash equivalents as at December 31, 2015 were comprised as follows:
Cash
Cash equivalents
Dec 31, 2015
$ 5,146,294
5.000.000
$ 10.146.294
Dec 31, 2014
$ 9,067,402
5,031,233
$ 14,098,635
Cash equivalents are comprised of a BC Credit Union term deposit with an effective interest rate of 1.6% (1.85%
for 2014). Additionally, the City holds cash and cash equivalents of $2,825,191 ($2,276,008 for 2014) and
agreements receivable of $131,626 ($177,716 for 2014) for trusts which are not reported elsewhere in the
financial statements. They are held for the following trusts:
Balance Interest Balance
Dec 31, 2014 Earned Receipts Disbursements Dec 31, 2015
Latecomer Fees $
5,210 $
- $ 304,433 $
109,640 $
200,003
Cemetery Perpetual Care
979,234
26,331 54,479
26,331
1,033,713
Greater Vancouver Sewer & Drainage
696,027
- 936,141
823,214
808,954
District
Albion Dyking District
773,253
414 199,803
33,178
940.292
$
2,453,724 $
26.745 $ 1,494,856 $
992,363 $
2,982.962
2. Portfolio Investments
Portfolio investments include Canadian bank notes and BC Credit Union term deposits with effective interest rates
of 1.40 - 3.50%. 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 2015 returns were positive and ranged to 3.12%. Included in interest earnings are losses on
the sale of investments before maturity. In 2015 losses totalled $Nil ($28,466 in losses for 2014). 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, 2015 was $159,495,941 ($140,752,034 for 2014).
The market value at December 31, 2015 was $158,991,241 ($140,292,423 for 2014).
3. Accounts Receivable
Property Taxes
Other Governments
General and Accrued Interest
Development Cost Charges
2015
$ 5,896,045
4,347,016
3,729,438
5.006.365
2014
$ 6,415,133
4,621,758
3,230,473
4.746.540
18, 978,864 19, 013, 904
Less: Allowance for Doubtful Accounts (55.797) (103,517)
$ 18.923.067 $__18,910,387
City of Maple Ridge - 2015 Annual Report
Page 56
Consolidated Financial Statements
4. Recoverable Local Improvements
The City provides interim financing for certain geographically localized capital projects. It recovers these amounts
from benefiting property owners. 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.
5. 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 $758,106 ($739,180 for 2014).
6. Accounts Payable and Accrued Liabilities
Accounts Payable:
General
Other Governments
Salaries and Wages
Accrued Liabilities:
Vacation Pay
Other Vested Benefits
2015 2014
$ 7,171,026 $ 6,348,413
8,064,961 8,877,109
1.334,623 1,162,411
16,570,610 16,387,933
477,583 403,094
870,688 424,049
1,348,271 827,143
$ 17,918,881 $ 17,215,076
7. 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 2015 this estimate is $412,657 ($408,999 for 2014). 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
$800,000 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.
City of Maple Ridge - 2015 Annual Report
Page 57
Consolidated Financial Statements
(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.
8. Deferred Revenues
Deferred revenues held by the City were comprised as follows:
Beginning balance
Deferred during the year
Revenue recognized
Ending balance
Beginning balance
Deferred during the year
Revenue recognized
Ending balance
Prepaid
Taxes
2015
$ 5,825,403
12,231,715
(11.938.7461
$ 6.118.372
4183p,
2014
$ 5,598,690
10,473,697
(10,246,984)
$ 5,825,403
Other
$ 3,223,136
2,383,950
(1.687.501)
$ 3.919.585
2014
$ 3,005,063
2,805,749
(2,587,676)
$ 3,223,136
9. Restricted Revenues
Restricted revenues held by the City 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
Cost Charges
2015
$ 37,155,173
9,117,048
(2,989,265)
(9.311.090)
$ 33.971.866
2014
$ 38,773,658
6,348,860
(2,685,125)
(5,282,2201
$ 37,155,173
Other
Restricted Revenues
2015 2014
$ 6,012,171
653,277
(40,297)
(114.370)
$ 6.510.781
$ 5,612,149
483,838
(68,050)
(15.766)
$ 6.012,171
City of Maple Ridge - 2015 Annual Report
Page 58
Connection
Revenues
2015
$ 467,503
757,465
(595.148)
$ 629.820
2014
$ 803,275
167,104
(502,876)
$ 467,503
Total
Deferred Revenues
2015
2014
$ 9,516,042 $
9,407,028
15,373,130
13,446,550
(14.221.395)
(13.337,536)
$ 10.667.777 $
9.516,042
Parkland
Acquisition Charges
2015 2014
$ 1,028,090 $ 764,168
175,310 263,922
$ 1.203.400 $ 1,028,090
Total
Restricted Revenues
2015 2014
$ 44,195,434
9,945,635
(3,029,562)
(9,425,460)
$ 41,686,047
$ 45,149,975
7,096,620
(2,753,175)
(5,297,986)
$ 44,195,434
Consolidated Financial Statements
10. 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. 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 regular 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.
An actuarial valuation of these benefits was performed to determine the City's liability and accrued benefit
obligation as at December 31, 2015. The valuation resulted in an unamortized actuarial loss of $463,400
($355,500 gain for 2014) 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, 2015 was $4,908,000,
($5,086,000 for 2014) comprised as follows:
Benefit Liability - Beginning of the year
Add: Current service costs
Interest on accrued benefit obligation
Plan amendment costs
Less: Amortization of actuarial (gain)
Benefits paid during the year
Benefit Liability - End of the year
Add (Less): Unamortized actuarial loss (gain)
Accrued benefit obligation - End of the year
2015
2014
$ 5,086,600 $
4,890,700
337,900
304,800
140,800
174,400
471,700
10.2
(335,500)
(26,400)
(793.5001
(256,900)
4,908,000
5,086,600
463.400 (335,500)
5,371,400 4,751,100
Actuarial assumptions used to determine the City's accrued benefit obligation are as follows:
Discount rate (long-term borrowing rate)
Expected future inflation rate
Merit and inflationary wage and salary increases averaging
Estimated average remaining service life of employees (years)
City of Maple Ridge - 2015 Annual Report
Page 59
2015
2014
2.80%
3.00%
2.00%
2.50%
3.04%
3.55%
13.0
10.2
Consolidated Financial Statements
11. 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.
The following debenture debt amounts plus related interest are payable over the next five years:
The City has the following authorized but un -issued longterm debt as at December 31, 2015:
LAB law
#6558
#6560
#6679
12. Tangible Capital Assets
Land
Buildings
Transportation network
Storm sewer system
Fleet and equipment
Technology
Water system
Sanitary sewer system
Other
L/A Amount
$ 6,000,000
275,000
1.100.000
$ 7,375,000
Net book value
2015
$ 201,911,385
45,860,878
213,240,439
185,891,410
14,043,631
4,801,939
107,827,624
122,486,320
14.827.541
$ 910.891.167
2014
$ 196,658,684
47,979,785
207,517,609
171,327,266
14,015,399
4,743,350
105,205,443
119,326,063
14,462,211
$ 881,235,810
For additional information, see the Schedule of Tangible Capital Assets (Schedule 5)
During the year there were no write-downs of assets (2014 - $Nil) and no interest was capitalized (2014 - $Nil).
In addition, roads and related infrastructure, underground networks and land contributed to the City totaled
$36,744,306 ($23,232,212 for 2014) 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 - 2015 Annual Report
Page 60
Debt Payments
2016
$ 2,542,491
2017
2,582,492
2018
2,129,744
2019
2,172,036
2020
2,215,521
Thereafter
16,819,563
Debt principal repayments
$ 28,461,847
The City has the following authorized but un -issued longterm debt as at December 31, 2015:
LAB law
#6558
#6560
#6679
12. Tangible Capital Assets
Land
Buildings
Transportation network
Storm sewer system
Fleet and equipment
Technology
Water system
Sanitary sewer system
Other
L/A Amount
$ 6,000,000
275,000
1.100.000
$ 7,375,000
Net book value
2015
$ 201,911,385
45,860,878
213,240,439
185,891,410
14,043,631
4,801,939
107,827,624
122,486,320
14.827.541
$ 910.891.167
2014
$ 196,658,684
47,979,785
207,517,609
171,327,266
14,015,399
4,743,350
105,205,443
119,326,063
14,462,211
$ 881,235,810
For additional information, see the Schedule of Tangible Capital Assets (Schedule 5)
During the year there were no write-downs of assets (2014 - $Nil) and no interest was capitalized (2014 - $Nil).
In addition, roads and related infrastructure, underground networks and land contributed to the City totaled
$36,744,306 ($23,232,212 for 2014) 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 - 2015 Annual Report
Page 60
Consolidated Financial Statements
13. 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 properties with a book value of $1,194,867 were reclassified as undeveloped land bank properties.
14. 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 2015 is $999,824,048
($948,325,182 for 2014) and is distributed as follows:
Operating surplus (Schedule 1)
Equity in the capital funds (Schedule 2)
Reserves (Schedule 3)
Accumulated Surplus
General
Sewer
Water
General
Sewer
Water
Funds
Accounts
2015
$ 9,859,165
6,413,897
8.354.639
24,627,701
665,279,594
124,012,680
108,872,543
898,164,817
36,211,526
40,820,004
77,031,530
$ 999,824,048
2014
$ 7,522,666
4,662,448
6,737,009
18,922,123
633,725,191
120,721,289
106,212,973
860,659,453
33,377,837
35,365,769
68,743,606
$ 948,325,182
15. 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 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
2015 2015 Budget 2014
$ 74,042,945 $ 73,923,852 $ 71,350,132
32,226,532
5,562,484
935,092
885,216
873,426
3.041
40.485,791
$ 114,528.736
City of Maple Ridge - 2015 Annual Report
Page 61
32,236,920
5,562,485
935,092
885,216
873,423
3.041
40,496,177
$ 114,420,029
31,557,469
5,549,289
926,951
845,473
760,165
2.901
39,642,248
$ 110,992,380
Consolidated Financial Statements
16. Government Transfers
Government transfers received during the year were comprised of the following:
Federal Gov't
Provincial Gov't
TransLink
Other
Tota I
2015 2014
Capital
29,263
779,171
109.500
$ 917.934
Operating
$ 354,582
1,442,185
854,532
68.319
$ 2.719.618
Capital
$ 484,424
82,694
329,831
46,000
$ 942,949
Operating
$ 279,382
763,750
386,761
138,643
$ 1,568,536
17. Budget
Budget amounts represent the Financial Plan Bylaw adopted by Council on May 12, 2015. 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 Financial Statement
Bylaw Budget
$ 73,923,852 $ 73,923,852
39,048,881 39,048,881
50,971,570 50,971,570
16,500,000 16,500,000
180,444,303 180,444,303
37,146,888
37,146,888
19,582,665
19,582,665
22,572,713
22,572,713
17,856,192
17,856,192
10,130,292
10,130,292
17,329,253
17,329,253
5,730,392
5,730,392
130,348,395
130,348,395
$ 50.095.908 $ 50.095.908
101,313,329
3,952,529
27,998,467
20,123,835
7.047,648
City of Maple Ridge - 2015 Annual Report
Page 62
Consolidated Financial Statements
18. Expenditures and Expenses by Object
Capital
Operations
Acquisitions
2015 Total
2015 Budget
2014 Total
Goods and services
$ 55,862,092
$ 20,039,612 $
75,901,704
$ 150,431,550 $
71,849,529
Wages and salaries
41,619,187
826,597
42,445,784
42,169,415
41,088,886
Interest
1.975,261
1.975,261
2,407.287
2,139.323
Total Expenditures
99,456,540
20,866,209
120,322,749
195,008,252
115,077,738
Amortization expenses
19,935,997
-
19,935,997
20,123,835
19,093,893
Contributed tangible
capital assets
-
36.744.306
36.744.306
16,500,000
23,232,212
Total Expenditures and
Expenses
$ 119,392.537
$ 57.610.515 $
177,003.052
$ 231.632,087 $
157.403,843
19. Pension Plan
The employer and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The
board of trustees, representing plan members and employers, is responsible for administering the plan, including
investment of assets and administration of benefits. The plan is a multi-employer defined benefit pension plan.
Basic pension benefits are based on a formula. The plan has about 185,000 active members and approximately
80,000 retired members. Active members include approximately 37,000 contributors from local governments.
Every three years, an actuarial valuation is performed to assess the financial position of the plan and adequacy
of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund
the plan. The actuary's calculated contribution rate is based on the entry -age normal cost method, which produces
the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants
to the plan. The rate is then adjusted to the extent there is amortization of any funding deficit.
The most recent valuation for the Municipal Pension Plan as of December 31, 2012, indicated a $1,370 million
funding deficit for basic pension benefits on a going concern basis.
The City paid $3,302,393 (2014 - $3,004,843) for employer contributions while employees contributed
$2,680,523 (2014 $2,211,523) to the plan in fiscal 2015.
The next valuation will be as at December 31, 2015, with results available in late 2016.
Employers participating in the plan record their pension expense at the amount of employer contributions made
during the fiscal year (defined contribution plan accounting). This is because the plan records accrued liabilities
and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the
obligation, assets and cost to individual employers participating in the plan.
City of Maple Ridge - 2015 Annual Report
Page 63
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 - 2015 Annual Report
Page 64
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City of Maple Ridge - 2015 Annual Report
Page 65
Consolidated Financial Statements
Segment Report
Consolidated Report of Segmented Revenue and Expenses
For the year ended December 31, 2015
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
$ -
$ -
$ -
$ 121,931
$ 864,220
5,798,392
1,056,720
5,835,039
14,631,931
8,760,364
73,281
2,118,797
217,873
-
-
11,928
6,452,185
2,970,819
3,213,030
7,226,612
17,434
(967,363)
240,584
(549,349)
(812,043)
-
24,884,048
2,938,600
2,963,857
5,957,801
5,901,035
33,544,387
12,202,915
20,381,400
14,770,342
18,121,560
2,531,330
9,651,600
12,412,524
6,622,608
14,779,814
5,286,883
8,632,080
1,341,322
604,004
15,376
9,426
1,005,056
-
-
32,916,750
7,827,639
19,288,736
13,753,846
7,226,612
1,535,833
9,823,700
2,274,104
1,862,090
2,610,911
34.452.583
17.651.339
21.562.840
15.615.936
9.837.523
$ (28,551,548) $ 15,893,048 $ (9,359,925) $__4,765 464 $ 4,932,819
City of Maple Ridge - 2015 Annual Report
Page 66
Consolidated Financial Statements
2,894,633
458,654
Planning
55,862,092
65,618,221
53,130,560
8,532,332
General
Commercial
Public Health
42,199,051
Total
280,169
Total
Government
Tower
& Other
Unallocated
2015 Actual
Total Budget
2014 Actual
$
$ - $
1,897,429
$ 71,159,365
$ 74,042,945
$ 73,923,852
$ 71,350,132
1,739,503
1,606,527
2,271,263
-
41,699,739
39,048,881
38,572,819
1,081,486
-
146,115
542,118
3,637,552
5,071,436
2,511,485
207,846
-
-
12,855,808
38,732,134
8,693,788
-
2,417,402
2,417,402
1,868,000
2,424,880
1,161,956
1,161,956
1,050,000
1,056,051
-
-
-
(4,250,000)
-
409,258
(6,826)
(1,668,305)
-
(1,353,954)
-
36,744,306
16,500,000
23,232,212
3,438,093
1,606,527
4,307,981
74,738,723
170,891,403
180,444,303
146,487,413
2,894,633
458,654
3,169,183
55,862,092
65,618,221
53,130,560
8,532,332
-
2,442,752
41,619,187
42,199,051
40,284,322
280,169
605,755
59,479
1,975,261
2,407,287
2,139,323
11,707,134
1,064,409
5,671,414
99,456,540
110,224,559
95,554,205
1,585,953
243,406
19,935,997
20,123,835
19,093,893
13,293,087
1,064,409
5,914,820
- 119,392,537
130,348,394
114,648,098
$ (9,854,994) $
542,118
$ (1,606,839) $
74,738,723 $ 51,498.866
$ 50,095,909
$ 31,839,315
City of Maple Ridge - 2015 Annual Report
Page 67
Consolidated Financial Statements
Schedule of Change in Operating Accumulated Surplus
For the year ended December 31, 2015
Actual
2015
Revenue
Taxes for municipal purposes
$ 74,042,945
User fees and other revenues
41,699,739
Government transfers
2,719,618
Development Revenue
3,328,337
Interest and investment income
1,684,002
Gaming revenues
1,161,956
Refinancing and other gains
1.279.143
125,915,740
Expenses
Protective services
32,916,751
Transportation services
7,827,639
Recreation and cultural
19,288,737
Water utilities
13,753,846
Sewer utilities
7,226,611
General government
12,771,543
Public and environmental health
5.671.413
99,456,540
Annual Surplus 26,459,200
Internal transfers
Transfers to capital funds (5,584,821)
Transfers to reserves (15.168.801)
Increase in operating accumulated surplus 5,705,578
Operating accumulated surplus -beginning of year 18.922.123
Operating accumulated surplus -end of year (Note 14) $ 24.627.701
City of Maple Ridge - 2015 Annual Report
Page 68
Budget
2015
$ 73,923,852
39,048,881
2,421,073
3,656,765
1,293,000
1,050,000
4.250.000
125,643,571
35,989,114
9,729,303
19,572,064
15,848,314
7,856,593
15,715,445
5.513.727
110,224,560
15,419,011
Schedule 1
Actual
2014
$ 71,350,132
38,572,819
1,568,536
3,202,219
1,726,593
1,056,051
129.733
117,606,083
30,629,188
7,847,260
18,967,143
13,361,203
7,063,314
12,976,508
4.709.589
95,554,205
22,051,878
(9,445,633) (5,525,630)
(4,293,765) (13,485,163)
1,679,613
18,922,123
$ 20,601,736
3,041,085
15,881,038
$ 18,922,123
Consolidated Financial Statements
Schedule of Change in Capital Funds
For the year ended December 31, 2015
Actual
2015
Revenue
Subdivision infrastructure contributions $ 36,744,306 $
Government transfers 917,934
Development fees 9,311,090
Other capital contributions 216,381
Disposal of tangible capital assets (2,947,448) _
Total Revenue 44,242,263
Expenses
Amortization
Total Expenses
Annual Surplus
Internal Transfers
Transfers and principal payments from revenue funds
Transfers from reserves
Increase in capital funds
Capital funds - beginning of the year
Capital funds - end of the year (Note 14)
Budget
2015
16,500,000 $
2,650,363
32,597,095
2,478,274
54,225,732
Schedule 2
Actual
2014
23,232,212
942,949
5,282,220
209,349
(1,4839686)
28,183,044
19,935,997
20,123,835
19,093,893
19,935,997
20,123,835
19,093,893
24,306,266
34,101,897
9,089,151
5,584,821
9,445,633
5,525,630
7,614,277
34,546,849
10,559,077
37,505,364
78,094,379
25,173,858
860,659,453
860,659,453
835,485,595
$ 898,164,817 $
938,753,832 $
860,659,453
City of Maple Ridge - 2015 Annual Report
Page 69
Consolidated Financial Statements
Schedule of Change in Reserves
For the year ended December 31, 2015
Revenue and Transfers
Revenue
Interest and investment income
Add (less)
Internal transfers
Transfers 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 14)
Actual
2015
$ 733,400 $
Schedule 3
Budget Actual
2015 2014
575,000 $ 698,286
15,168,801 4,293,765 13,485,163
(7,614,277) (34,546,849) (10,559,077)
8,287,924 (29,678,084) 3,624,372
68,743,606 68,743,606 65,119,234
$ 77,031,530 $ 39,065,522 $ 68,743,606
City of Maple Ridge - 2015 Annual Report
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City of Maple Ridge - 2015 Annual Report
Page 71
Consolidated Financial Statements
Schedule 4
Continuity Schedule of Debenture Debt
For the Year Ended December 31, 2014
Date of
Issue/Maturity
Bylaw/MFA
Function/Purpose
Interest
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%
S u btota I
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%
S u btota I
Net Amount
City of Maple Ridge - 2015 Annual Report
Page 72
Consolidated Financial Statements
Dec 31, 2014 New Debt Issued
Principal/
Sinking Fund
2015
Interest Paid/
Balance During the year
Sinking Fund
Earnings
Balance
Earned
Outstanding
Payments
Outstanding
For The Year
$ 18,691,327 $
$ 1,210,018 $
$
17,481,309
$ 1,005,056
2,592,065
167,791
2,424,274
139,369
16,300,000
-
16,300,000
813,370
2,675,000
2,675,000
54,838
625,000
625,000
18,246
1,520,000
1,520,000
44,080
700,000
-
700,000
20,300
43,103,392
1,377,809
41,725,583
2,095,259
5,084,059
547,382
207,615
5,839,056
207,615
1,017,227
493,877
45,411
1,556,515
45,411
64,289
31,213
2,870
98,372
2,870
75,174
36,498
3,356
115,028
3,356
34,619
16,808
1,546
52,973
1,546
6,275,368
1,125,778
260,798
7,661,944
260,798
$ 36,828,024 $
$ 2,503,587 $
260,798 $
34,063,639
$ 1,834,461
City of Maple Ridge - 2015 Annual Report
Page 73
Historical Cost 1
Opening cost
Additions
Disposals
Accumulated
Amortization
Opening balance
Amortization expense
Effect of disposals
Consolidated Financial Statements
Schedule 5
Schedule of Tangible Capital Assets
For the year ended December 31, 2015
Land2 Building Transportation Storm System
Network
$ 196,658,685 $
89,153,344 $
311,793,158 $
226,537,250
5,252,741
813,320
12,160,101
18,471,609
(39)
(222,674)
(917,200)
(743,736)
201,911,387
89,743,990
323,036,059
244,265,123
41,173,559
104,275,549
55,209,985
2,892,943
6,029,213
3,314,087
(183,390)
(509,143)
(150,358)
43,883,112
109,795,619
58,373,714
Net Book Value as at $ 201,911,387 $ 45,860,878 $ 213,240,440 $ 185,891,409
December 31, 2015
Net Book Value as at $ 196,658,685 $ 47,979,785 $ 207,517,609 $ 171,327,265
December 31, 2014
1 Historical cost includes work in progress at December 31, 2015 of $9,371,923 ($(2,597,379) for 2014) comprised of:
Land $202,240 ($96,447 for 2014); Buildings $532,501($111,085 for 2014); Transportation network $8,375,477 ($1,842,195
for 2014); Storm system $48,431($48,431for 2014); Fleet and equipment $8,563 ($- for 2014); Technology $9,531
($43,619 for 2014); Water system $195,180 ($406,883 for 2014); Sanitary system $- ($7,998 for 2014); and Other $- ($40,722
for 2014). Work in progress is not amortized.
2 Additions to land are net of $4,226,923 ($350,077 for 2014) of land reclassified to inventory available for sale.
3 "Other" at net book value includes Furniture and Fixtures at $630,730 ($714,099 for 2014) and structures at $14,196,810
($13,748,111 for 2014)
City of Maple Ridge - 2015 Annual Report
Page 74
Consolidated Financial Statements
Fleet and
Equipment Technology Water System Sanitary System Other3 Total
$ 26,564,847 $ 9,719,154 $ 134,967,946 $ 159,200,865 $
1,573,811 863,672 4,944,295 6,705,202
(963,551) (178,659) (702,872) (1,200,492)
27,175,107 10,404,167 139,209,369 164, 705, 575
27,612,280 $
1,182,207,527
1,403,975
52,188,726
(255,521)
(5,184,744)
28,760,734
1,229,211,509
12,549,448
4,975,804
29,762,503
39,874,802
13,150,069
300,971,719
1,400,279
792,656
1,772,765
2,703,574
1,030,480
19,935,997
(818,251)
(166,232)
(153,523)
(359,120)
(247,356)
(2,587,373)
13,131,476
5,602,228
31,381,745
42,219,256
13,933,193
318,320,343
$ 14,043,631 $
4,801,939 $
107,827,624 $
122,486,319 $
14,827,541 $
910,891,167
$ 14,015,399 $
4,743,350 $
105,205,443 $
119,326,063 $
14,462,211 $
881,235,810
City of Maple Ridge - 2015 Annual Report
Page 75
Consolidated Financial Statements
Continuity Schedule of Reserves
For the year ended December 31, 2015
Balance Interest
Dec. 31, 2014 Allocated
Reserve Funds
Local Improvements
$ 2,538,017
Equipment Replacement
11,986,081
Capital Works
11,405,241
Fire Department Capital Acquisition
5,585,277
Sanitary Sewer
1,591,334
Land
271,887
Total Reserve Funds
33,377,837
Reserve Accounts
Specific Projects - Capital
4,583,648
Specific Projects - Operating
7,887,243
Self Insurance
832,090
Police Services
6,023,054
Core Development
1,511,459
Recycling
1,179,983
Community Development
1,330
Building Inspections
1,951,137
Gravel Extraction
661,008
Community Works (Gas Tax)
271,332
Facility Maintenance
1,392,917
Snow Removal
686,015
Cemetery Maintenance
84,810
Infrastructure Sustainability (Town Centre Buildings)
223,188
Infrastructure Sustainability (Road Network)
1,527,202
Infrastructure Sustainability (Drainage)
372,431
Drainage Improvements
491,678
Critical Infrastructure
208,672
Infrastructure Grants Contribution
3,557
Gaming Revenues
453,492
Self Insurance (sewer utility)
128,373
Self Insurance (water utility)
106,728
Specific Projects (sewer utility)
2,204,628
Specific Projects (water utility)
2,579,794
Total Reserve Accounts
35,365,769
Total Reserves
$ 68,743,606
City of Maple Ridge - 2015 Annual Report
Page 76
$ 12,500
183,122
165,404
92,695
23,435
4.001
481,157
12,436
86,385
23,329
15,894
19
27,458
10,139
23,572
26,596
8,005
15,383
3,027
252,243
$ 733,400
Schedule 6
Consolidated Financial Statements
Transfers Transfers Balance
Revenue Funds Capital Funds Dec 31, 2015
$ $ $ 2,550,517
2,550,733 (1,626,647) 13,093,289
556,436 (503,786) 11,623,295
1,407,469 (31,019) 7,054,422
- 1,614,769
(653) 275,235
4,513,985 (2,161,452) 36,211,527
3,651,327
(2,091,154)
6,143,821
509,973
8,397,216
(14,175)
830,351
673,698
(47,249)
6,735,888
201,173
(15,542)
1,720,419
323,930
(6,020)
1,513,787
-
1,349
516,253
2,494,848
56,684
727,831
271,332
(542,664)
-
475,517
(51,808)
1,840,198
-
686,015
(54,029)
30,781
116,588
(10,361)
329,415
1,576,122
(1,419,241)
1,710,679
(47,466)
(332,970)
-
1,085,156
(69,669)
1,522,548
-
(10,776)
200,923
-
3,557
422,480
(96,018)
779,954
6,500
134,873
6,500
113,228
314,872
(363,810)
2,155,690
562,379
(395,541)
2,746,632
10,654,814
(5,452,823)
40,820,003
$ 15,168,799 $
(7,614,275) $
77,031,530
City of Maple Ridge - 2015 Annual Report
Page 77
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 (www.statcan.gc.ca/tables-tableaux/sum-som/101/cst01/IfssO4l-eng.htm)
4 Total includes full-time equivalent employees - Maple Ridge Human Resources Department
5 Economic Development (approximate numbers)
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
Is 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 - 2015 Annual Report
Page 78
2015
2014
2013
2012
2011
2005
Population 1
81,247
80,817
79,272
78,879
77,730
73,280
Registered Voters 2
53,839
53,839
51,089
51,089
51,089
46,748
Local Unemployment Rate 3
5.6%
5.5%
6.8%
6.7%
7.3%
5.7%
Municipal Full -Time Employees 4
383
406
367
365
355
260
Total Part-time Hours
286,236
278,372
266,308
270,468 261,465
153,481
Top 10 Employers Ranked by # of Employees 5
1. School District No. 42
1,675
6. Arcus
Community Resources
265
2. Ridge Meadows Hospital
1,345
7. Fraser Regional Corrections
250
3. City of Maple Ridge
610
8. West Coast Auto Group
225
4. Overwaitea Food Group
352
9. Advantec
Global Innovations
200
5. Ridge Meadows Association for Community Living
300
10. Safeway
105
Number of Schools 6
Elementary Schools
17
17
17
17
16
18
Secondary Schools
5
5
5
5
5
5
Alternate/Special Education Schools 4
4
4
4
4
2
Continuing Education Facilities
1
1
1
1
1
1
Private Schools
5
5
5
5
5
3
Preschools
17
19
20
21
20
20
Day Care Centres
101
102
103
96
115
88
No. of Properties (Folios)
29,680
29,338
28,729
28,367
27,943
24,318
Land Area -Designated Land Use (in
Ha) 7
Residential
5,627
5,625
5,648
5,647
5,651
5,711
Agricultural
3,576
3,583
3,585
3,586
3,590
3,711
Park/Conservation 8
1,996
1,990
1,966
1,965
1,954
1,921
Employment 9
706
706
706
707
710
508
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
Total Designated Land
14,760
14,760
14,760
14,760
14,760
12,359
Non -Designated Land
11.950
11.950
11,950
11.950
11,950
14.351
Total Land Area (in Ha)
26,710
26,710
26,710
26,710
26,710
26,710
Roads (in Km) 13
Paved
489
481
477
473
470
443
Unpaved
6
6
6
6
6
7
Sewer Lines (in Km) 13
Sanitary
310
303
296
279
270
248
Storm 14
315
310
305
296
291
259
Water Lines (in Km)13
399
399
390
382
379
353
Parks Area (in Ha) (No. of Parks in Brackets)
15
Municipal 16
(63) 256
(62) 256
(62) 256
(61) 256 (58)
254
(49) 213
Regional
( 2) 434
( 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 (www.statcan.gc.ca/tables-tableaux/sum-som/101/cst01/IfssO4l-eng.htm)
4 Total includes full-time equivalent employees - Maple Ridge Human Resources Department
5 Economic Development (approximate numbers)
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
Is 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 - 2015 Annual Report
Page 78
General Comparative Statistics
Police 20
2015
2014
2013
2012
2011
2005
Dog Licences Issued 18
8,349
8,450
8,467
8,546
8,567
8,104
Business Licences Issued 19
4,370
4,271
4,277
4,215
4,199
4,404
Building Permits
1.2
1.3
1.7
1.7
1.7
-
Total Issued 19
1,033
868
684
638
796
899
Value 18
$188,753,000
$120,703,790
$135,383,000
$111,574,000
$134,356,000
$108,453,000
Police 20
$ 36,828,024
$ 39,501,414
$ 42,086,722
$ 38,505,484
$ 49,777,844
$ 419
RCMP Members
96.0
94.0
90.0
87.0
86.0
79.0
Integrated Homicide Investigation (IHIT)
2.7
2.8
3.0
3.1
3.1
-
Emergency Response Team (ERT)
1.2
1.3
1.7
1.7
1.7
-
Police Dog Service (PDS)
1.5
1.4
1.7
1.7
1.7
-
Forensic Identification Service (FIS)
2.6
2.8
2.7
2.7
2.7
-
LMD Reconstructionists (ICARS)
0.6
0.7
0.8
0.8
0.8
-
Community Safety Officers
3.0
3.0
3.0
3.0
3.0
-
Auxiliary Police Officers
19.0
20.0
32.0
31.0
23.0
39.0
Fire Personnel: 21
Fire Chiefs/Directors
1
1
1
2
2
2
Deputy Chief
1
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
2
Fire Lieutenants
4
5
5
4
4
-
Full -Time Firefighters
41
36
35
38
32
6
Paid -on-call: Hall No. 1
28
31
25
29
29
53
Hall No. 2
15
15
16
19
20
20
Hall No. 3
18
17
16
18
15
28
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
$ 77,031,530 $ 68,743,606 $ 65,119,234 $ 61,076,557 $ 52,907,465 $ 39,385,306
- - - - - (1,638,163)
898,164,817 860,659,453 835,485,595 787,906,788 775,302,166 -
24.627.701 18.922,123 15.881,038 13.235.095 11,435.382 11,071, 554
$999,824,048 $948,325,182 $916,485,867 $862,218,440 $839,645,013 $ 48,818,697
$ 17,481,309 $ 18,691,327 $ 19,868,118 $ 21,012,595 $ 22,125,645 $ 28,724,376
1,118,485 1,657,773 2,176,359 2,675,000 - 446,129
526,628 560,711 593,486 625,000
2,051,999 2,110,207 2,166,180 2,220,000
12.885.218 13.808.006 14.697.271 15.554.127 16.379.839 20.169.576
$ 34,063,639 $ 36,828,024 $ 39,501,414 $ 42,086,722 $ 38,505,484 $ 49,340,081
35,468
402,295
$ 34,063,639
$ 36,828,024
$ 39,501,414
$ 42,086,722
$ 38,505,484
$ 49,777,844
$ 419
$ 458
$ 498
$ 535
$ 496
$ 679
4.0%
4.2%
4.1%
3.8%
4.0%
9.0%
$ 22,835,774 $ 20,600,856 $ 17,908,517 $ 19,180,654 $ 16,836,886 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 - 2015 Annual Report
Page 79
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 2014 taxation year are exempted under Bylaw #7105-2014, adopted
on September 30, 2014.
2015 Permissive Tax Exemptions - Taxes Forgone
Property
Address
Taxes
Foregone
Alouette Home Start Society
11932 221 Street
$ 1,783
Cam Neely Arena (90% exemption)
23448 105 Avenue
49,648
Fraternal Order of Eagles, Maple Ridge Aerie 2831
23461 132 Avenue
7,440
Girl Guides of Canada
26521 Ferguson Avenue
8,079
Golden Ears Winter Club (95% exemption)
23588 105 Avenue
37,248
Katie's Place
Unit 2 - 10235 Jackson Road
2,463
Maple Ridge Golf Course
20818 Golf Lane
29,604
Maple Ridge Pitt Meadows Arts Council
11944 Haney Place
146,840
Maple Ridge Search and Rescue Society
23598 105 Avenue
7,748
Ridge Meadows Recycling Society
10092 236 Street
16,007
Ridge Meadows Senior Society
12148 224 Street
47,089
Ruskin Community Hall
28395 96 Avenue
4,108
Scout Properties (BC/Yukon) Ltd.
27660 Dewdney Trunk Road
15,417
Society for the Prevention of Cruelty to Animals
Unit 1 - 10235 Jackson Road
34,255
City of Maple Ridge - 2015 Annual Report
Page 80
Permissive Tax Exemptions
Property
Address
Taxes
Foregone
Heritage
Haney Brick Yard Office & Haney Brick Yard House (Maple Ridge
Historical Society)
22520 116 Avenue
6,987
Haney House (Maple Ridge Historical Society)
11612 224 Street
2,086
Masonic Lodge (Prince David Temple Society)
22272 116 Avenue
4,979
Old Japanese School House (Fraser Information Society)
11739 223 Street
3,654
St. Andrews United Church (Maple Ridge Historical Society)
22279 116 Avenue
2,648
Churches
Apostles of Infinite Love, Canada
27289 96 Avenue
2,836
BC Conference of the Mennonite Brethren Churches Inc.
20450 Dewdney Trunk Road
28,263
Burnett Fellowship Baptist Church
20639 123 Avenue
3,840
Christian & Missionary Alliance - Canadian Pacific District
20399 Dewdney Trunk Road
5,030
Christian Reformed Church of Maple Ridge BC
20245 Dewdney Trunk Road
5,108
Church of the Nazarene
21467 Dewdney Trunk Road
5,566
First Church Christ Scientist
11916 222 Street
2,646
Generations Christian Fellowship and Colleen Findlay Foundation
11601 Laity Street
11,276
High Way Church
21746 Lougheed Highway
6,201
Lord Bishop of New Westminster (St. John Evangelical)
27123 River Road
5,701
Maple Ridge Baptist Church
22155 Lougheed Highway
48,292
Maple Ridge Vineyard Christian Fellowship
22336 Dewdney Trunk Road
5,822
Parish of St. George, Maple Ridge
23500 Dewdney Trunk Road
4,435
Pentecostal Assemblies of Canada
11756 232 Street
9,891
Port Hammond United Church
11391 Dartford Street
1,653
President of the Lethbridge Stake (Mormon Church)
11750 207 Street
5,021
Roman Catholic Archbishop of Vancouver
22561 121 Street
3,610
Roman Catholic Archbishop of Vancouver Church
20285 Dewdney Trunk Road
8,533
Ruskin Gospel Church
28304 96 Avenue
3,371
St. John the Divine Anglican Church
21299 River Road
5,107
St. Paul's Evangelical Lutheran Church of Haney BC
12145 Laity Street
4,617
Timberline Ranch
22351 144 Avenue
405
Trustees of St. Andrews Congregation of the United Church of Canada
22165 Dewdney Trunk Road
17,302
Trustees of the Congregation of the Haney Presbyterian Church
11858 216 Street
6,936
Trustees of the Maple Ridge East Congregation of Jehovah's
11770 West Street
5,357
Trustees of Webster's Corner United Church
25102 Dewdney Trunk Road
3,068
Wildwood Fellowship Church
10810 272 Street
3,252
Schools
Haney - Pitt Meadows Christian School Association 12140 203 Street 5,184
Meadowridge School Society 12224 240 Street 12,323
Roman Catholic Archbishop of Vancouver 22561 121 Avenue 3,382
2015 Property Taxes Forgone Through Permissive Tax Exemptions $662,111
City of Maple Ridge - 2015 Annual Report
Page 81
Major Property Tax Payers
City of Maple Ridge - 2015 Annual Report
Page 82
Registered Owner
Primary Property
Taxes Levied
1.
Sun Life Assurance Company of Canada
Westgate Shopping Centre
$1,084,521
2.
BC Hydro & Power Authority
Distribution Lines
1,008,632
3.
Bucci Investment Corporation Inc
Valley Fair Mall
810,428
4.
Interfor Corp.
Lumber Mills
692,708
5.
M R Landmark 2000 Centre Ltd
Shopping Centre & Auto Dealership
633,055
6.
Narland Properties (Haney) Ltd.
Haney Place Mall
629,435
7.
FortisBC Energy Inc.
Gas Lines
476,970
8.
Telus (BC Telephone Company)
Poles, Lines, Towers
469,223
9.
Canadian Pacific Railway Co.
Railway Tracks
339,273
10.
22475 Dewdney Trunk Road Inc.
Maple Ridge Square
327,227
11.
Canadian Property Holdings
Retail
312,290
12.
Damka Lumber & Development Ltd.
Meadow Ridge Shopping Centre
267,807
13.
E -One Moli Energy (Canada) Limited
20000 Stewart Crescent
254,576
14.
487559 BC Ltd
Shopping Centre
240,003
15.
Mary Jones Properties
Shopping Centre & Auto Dealership
239,354
16.
Ridge Meadows U -Lok
Storage/Warehousing
214,629
17.
Runnel Holdings Ltd
Shopping Centre & Fast Food
197,199
18.
Viam Holdings Ltd.
Strata Rental Units
195,266
19.
Stella -Jones Canada Inc
Storage/Warehousing
189,344
20.
0766349 BC Ltd
Lumber Remanufacturing
188,855
21.
Maple Ridge Senior Village Holdings Ltd
Senior Living
183,311
22.
Great Pacific Industries
Shopping Centre
176,741
23.
0800957 BC Ltd
Lumber Remanufacturing
168,559
24.
Kanaka Business Park Development Ltd
Business Park
167,623
25.
Ron Jones Ltd.
Retail
167,243
26.
Squamish Projects Ltd
Lumber Mills
156,521
27.
Royal Canadian Legion Branch No 88
Strata Rental Units/Legion
155,392
28.
Target Products Ltd
Storage/Warehousing/Vacant Land
143,436
29.
R P M Holdings Ltd
Auto Dealership
138,935
City of Maple Ridge - 2015 Annual Report
Page 82
Assessment/Taxation Comparative Statistics
School Tax Rate (per $1,000)1
2015
2014
2013
2012
2011
2005
Assessment for General Taxation 1
$ 2.0032
$ 2.0544
$ 2.0390
$ 2.0127
$ 2.0126
Land
$ 8,896,652,784
$ 8,409,147,922
$ 8,193,398,168
$ 8,212,774,149
$ 7,893,170,824
$ 4,833,879,324
Less: Exempt Land
838.820.571
806.645.636
800.313.105
811.751.851
785.774.918
469.209.864
Net Land Assessment
$ 8,057,832,213
$ 7,602,502,286
$ 7,393,085,063
$ 7,401,022,298
$ 7,107,395,906
$ 4,364,669,460
Improvements
$ 5,828,623,547
$ 5,716,035,705
$ 5,722,068,008
$ 5,638,417,606
$ 5,657,790,356
$ 3,346,076,595
Less: Exempt Imp & Utilities
716.930.914
684.076.357
563.485.980
580.271.129
535.224.486
413.194.210
Net Improvement Assessment
$ 5,111,692,633
$ 5,031,959,348
$ 5,119,877,228
$ 5,058,146,477
$ 5,122,565,870
$ 2,932,882,385
Total Taxable Assessment
$13,169,524,846
$12,634,461,634
$12,512,962,291
$12,459,168,775
$12,229,961,776
$ 7,297,551,845
Assessment for School Taxation
1 $13,147,843,170
$12,591,048,264
$12,407,006,433
$12,342,368,776
$12,074,728,558
$ 7,223,372,588
General & Debt Tax Rates (per $1,000)
2
.3173
.3315
.3252
.3244
.3500
Residential
$ 4.4087
$ 4.4199
$ 3.8564
$ 3.7089
$ 3.5654
$ 3.9761
Utilities
39.4395
39.6181
36.0138
36.2833
36.5885
39.3299
Industrial
32.8020
34.5830
33.5237
32.9650
31.3503
56.1162
Business/Other
12.1314
12.6098
11.0118
10.6591
11.0721
14.2180
Seasonal/Recreational
12.1314
12.6858
10.8926
10.4940
10.3621
11.4987
Farm
31.5082
30.0585
25.0879
24.4024
23.0294
16.7997
School Tax Rate (per $1,000)1
Residential
$ 2.0032
$ 2.0544
$ 2.0390
$ 2.0127
$ 2.0126
$ 2.8888
Utilities
13.6000
13.6000
14.0000
14.2000
14.1000
14.9000
Industrial
2.3200
2.4000
2.4800
2.5600
2.6400
12.5000
Business/Other
5.8000
6.0000
6.2000
6.4000
6.6000
9.6000
Seasonal/Recreational
3.3000
3.4000
3.4000
3.4000
3.4000
4.5000
Farm
3.4500
3.4500
3.4500
3.4500
3.4000
6.8000
Residential Tax Rate (per $1,000) 2
General (incl. Reg. Library)
$ 4.4087
$ 4.4199
$ 3.8564
$ 3.7089
$ 3.5654
$ 3.9761
Debt after 2004 incl. above 2005=Fire
.0626
.0426
.4269
.3799
.3324
.0677
Transit Authority (GVTA)
.3173
.3315
.3252
.3244
.3500
.4738
Local School Levy
2.0032
2.0544
2.0390
2.0127
2.0126
2.888
Regional District
.0585
.0586
.0624
.0575
.0658
.0925
Municipal Finance Authority
.0002
.0002
.0002
.0002
.0002
.0003
BC Assessment
.0596
.0619
.0610
.0599
.0621
.0920
$ 6.9101
$ 6.9691
$ 6.7711
$ 6.5435
$ 6.3885
$ 7.5912
Utilities & Penalties
Current Years Levy
$131,595,549
$127,677,318
$122,454,692
$117,585,020
$112,008,686
$ 78,592,514
Per Capita
$ 1,700
$ 1,608
$ 1,542
$ 1,494
$ 1,443
$ 1,073
Collections
$127,746,089
$123,129,862
$117,829,626
$112,753,690
$107,423,059
$ 75,871,676
Percent of Levy
97.07%
96.44%
96.22%
95.89%
95.91%
96.54%
Gross Tax Collections
$131,969,749
$127,733,292
$122,315,910
$117,147,840
$111,075,275
$ 78,242,273
Percent of Current Levy
100%
100%
99.89%
99.63%
99.17%
99.55%
Taxes Outstanding
$ 6,232,256
$ 6,606,456
$ 6,662,430
$ 6,523,648
$ 6,086,468
$ 3,418,895
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 - 2015 Annual Report
Page 83
Property Assessments & Tax Rates
By Property Class
Analysis of 2015 Rates (Per $1,000)
General and Debt
4.4087
Major
Light
Business
Seasonal
12.9694
Residential
Utilities
Industrial
Industrial
Other
Recreational
Farm
Analysis of 2015 Taxable Values
.1873
Drainage, Park & Rec Improvement
.0364
.3260
.2712
.1003
For General Purposes
.1072
.2605
School
2.0032
13.6000
2.3200
($ in 1,000's) 12,003,715
13,495
17,230
223,043
904,222
2,901
4,918
Percentage of Taxable Values 91.15%
.10%
.13%
1.69%
6.87%
.02%
.04%
Percentage of General Taxation 77.96%
.78%
.83%
3.99%
16.16%
.06%
.22%
Analysis of 2015 Rates (Per $1,000)
General and Debt
4.4087
39.4395
32.8020
12.1314
12.1314
12.9694
31.5082
Park & Rec Improvement Levy
.0262
.2345
.1950
.0721
.0721
.0771
.1873
Drainage, Park & Rec Improvement
.0364
.3260
.2712
.1003
.1003
.1072
.2605
School
2.0032
13.6000
2.3200
5.8000
5.8000
3.3000
3.4500
BC Assessment
.0596
.5030
.5030
.1679
.1679
.0596
.0596
Municipal Finance Authority
.0002
.0007
.0007
.0007
.0005
.0002
.0002
Regional District and 911 Emergency
.0585
.2048
.1989
.1989
.1433
.0585
.0585
Transit Authority
.3173
2.6073
2.0016
1.6166
1.3669
.2885
.3630
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 - 2015 Annual Report
Page 84
Revenue & Expenses
Last Five Fiscal Years Comparison
Revenue
$ 55,862,092
$ 53,130,560
$ 53,384,258
$ 49,979,189
$ 45,780,996
Wages and Salaries
2015
2014
2013
2012
2011
Property Taxes
$ 74,042,945
$ 71,350,132
$ 68,079,360
$ 64,939,423
$ 61,065,872
Fees
41,699,739
38,572,819
35,843,766
34,698,238
32,936,021
Investment Income
2,417,402
2,424,879
2,577,212
3,486,028
3,473,800
Developer Contributions
49,600,114
31,926,000
56,381,553
22,336,304
23,796,028
Government Transfers
4,799,508
3,567,536
4,692,641
5,240,643
13,574,005
Other Proceeds and Gains (losses)
(1,668,305)
(1,353,953
(2,449,158)
(1,530,761)
(530,207)
$170,891,403
$146,487,413
$165,125,374
$129,169,875
$134,315,519
Expenses
Analysis by function
Protective Services
$ 34,452,583
$ 31,988,914
$ 31,159,175
$ 30,619,435
$ 28,793,697
Transportation Services
17,651,339
17,323,495
16,624,764
16,781,930
16,032,874
Recreation & Cultural
21,562,840
21,183,974
19,628,824
19,529,726
19,729,780
Water Utility
15,615,936
15,375,275
14,809,051
13,138,936
10,581,132
Sewer Utility
9,837,523
9,341,867
9,582,651
9,279,252
8,787,219
General Government
14,357,496
14,517,314
13,565,957
13,307,270
12,816,529
Planning, Public Health & Other
5,914,820
4,917,259
5,487,525
3,939,899
3,665,417
$119,392,537
$114,648,098
$110,857,947
$106,596,448
$100,406,648
Analvsis by obiect
Goods and Services
$ 55,862,092
$ 53,130,560
$ 53,384,258
$ 49,979,189
$ 45,780,996
Wages and Salaries
41,619,187
40,284,322
37,273,383
36,623,805
35,098,108
Interest and Financing Fees
1,975,261
2,139,323
2,249,331
2,372,700
2,391,798
Amortization Expense
19,935,997
19,093,893
17,950,975
17,620,754
17,135,746
$119,392,537
$114,648,098
$110,857,947
$106,596,448
$100,406,648
Annual surplus $ 51,498,866 $ 31,839,315 $ 54,267,427 $ 22,573,427 $ 33,908,871
Net financial assets $ 72,053,124 $ 51,798,865 $ 41,980,206 $ 32,721,228 $ 22,339,124
City of Maple Ridge - 2015 Annual Report
Page 85
Tangible Capital Assets Acquired
Last Five Fiscal Years Comparison
Total Capital Acquisitions $57,610,516 $43,105,823 $65,502,548 $31,715,399 $46,295,460
Source of Fundin
Revenue Funds
2015
2014
2013
2012
2011
Capital Acquisitions
2,161,453
3,796,703
1,895,480
1,239,378
1,277,606
General Government
$ 950,180
$ 1,610,712
$ 1,070,337
$ 724,597
$ 913,388
Transportation
38,123,238
24,936,296
42,901,006
19,686,585
16,858,455
Parks and Recreation
6,735,898
7,704,331
5,125,275
4,016,042
10,236,766
Protective Services
356,409
2,875,132
353,552
672,549
826,326
Public Health and Other
13,886
800,664
193,328
439,678
1,460,975
Sanitary Sewer & Waterworks
11,430,905
5,178,688
15,859,050
6,175,948
15,999,550
Total Capital Acquisitions $57,610,516 $43,105,823 $65,502,548 $31,715,399 $46,295,460
Source of Fundin
Revenue Funds
$ 8,259,352
$ 9,660,716
$ 8,576,784
$ 7,867,805
$11,199,633
Reserve Funds
2,161,453
3,796,703
1,895,480
1,239,378
1,277,606
Contributed Assets
36,744,306
23,232,212
46,543,513
16,709,523
21,277,048
Grants
917,934
942,949
1,717,767
2,097,109
10,324,145
Development Fees & Other
9,527,471
5,473,243
6,769,004
3,801,584
2,217,028
Total Financing $57,610,516 $43,105,823 $65,502,548 $31,715,399 $46,295,460
City of Maple Ridge - 2015 Annual Report
Page 86
Glossary
ACCUMULATED SURPLUS - Represents net economic
resources; the amount by which all assets, both financial
and non-financial, exceed all liabilities and indicates that
a government has net resources available to provide
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
annual 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 City, which
have monetary value.
BC ASSESSMENT (BCA) - The independent organization
that is responsible for establishing the assessed property
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 Capi-
tal Assets or extend or renew the life of an existing Capi-
tal Asset.
CDMR DEVELOPMENTS LTD. - Municipality's wholly
owned subsidiary.
CORPORATE MANAGEMENT TEAM (CMT) - Senior staff
responsible for decisions on the day-to-day and long-term
business affairs of the City.
DEPARTMENT - The basic organizational unit of the City,
which is functionally unique in its delivery of services.
DEVELOPMENT COST CHARGES (DCC) - Fees and charg-
es contributed by developers to support development
and growth in the City.
DIVISION - The top level organizational unit of the City 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
expend funds one approved by Council. Approval for the
five-year Financial Plan is provided annually for operating
purposes and for life of capital projects beginning in the
first year of the Plan period.
FREEDOM OF INFORMATION (FOI) - Freedom of Infor-
mation Act gives individuals rights to access information
held by local government and protects their privacy by
placing restrictions on local government when collecting
or disclosing personal information.
FULL-TIME EQUIVALENT POSITION (FTE) - Employee po-
sitions, 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 ex-
ample, 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
disposal 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
- Uniform 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 City or other organization
to support a particular function. Grants may be classified
as either operational or capital.
GROSS DOMESTIC PRODUCT (GDP) - The monetary val-
ue 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 - 2015 Annual Report
Page 87
Glossary
GVS & DD - Greater Vancouver Sewer & Drainage Dis-
trict. Provides sewerage transfer and treatment on a re-
gional 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 City (e.g.
streets, water, sewer, public buildings, and parks).
LEED - The Leadership in Energy and Environmental
Design rating system promotes sustainability by recogniz-
ing performance in five key areas of human and envi-
ronmental health - sustainable site development, water
efficiency, energy efficiency, materials selection, and
indoor environmental quality.
LEVY - To impose taxes for the support of City activities
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
housing, regional parks (the Kanaka Creek estuary and
linear park is located within the Maple Ridge bounda-
ries), labour relations for local government employees,
and administration of the 9-1-1 emergency telephone
system.
MFA - Municipal Finance Authority. A provincial organiza-
tion that provides for marketing, placement, and admin-
istration of all Municipal debt requirements (except for
the City of Vancouver). This Authority also operates 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 con-
sumed in the normal course of operations.
OFFICIAL COMMUNITY PLAN (OCP) - The City'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 City.
RMRS - RIDGE MEADOWS RECYCLING SOCIETY - A
community-based, charitable non-profit organization, in
partnership with the City of Maple Ridge provides blue -
box recycling collection, operates the Maple Ridge Recy-
cling 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
development of specific objectives the City 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 con-
tinuing basis.
TAX LEVY - The total amount to be raised by general
property taxes when the tax rate is multiplied by the as-
sessed values.
TAXES - Compulsory charges levied by the City for the
purpose of financing services performed for the common
benefit of the citizens.
TRANSFERS TO/FROM OWN SOURCES - Amounts trans-
ferred to/from one fund to another fund or amount
transferred 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 concerns.
City of Maple Ridge - 2015 Annual Report
Page 88
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 and active City for healthy living. A
network of health, social and emergency services are locally available,
including a full service hospital, police, fire and ambulance services.
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