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2007 Annual Report For Fiscal Year Ending December 31, 2007 District of Maple Ridge British Columbia GFOA Award Recipient for Excellence in Financial Reporting
Mayor Gordon Robson and Members of Council Ernie Daykin Councillor Judy Dueck Councillor Al Hogarth Councillor Linda King Councillor Craig Speirs Councillor Ken Stewart Councillor
2007 Annual Report District of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2007 Telephone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca
Table of Contents Introductory Section Message from the Mayor .................................................2 Message from the CAO.....................................................3
Strategic Plan....................................................................4 Organization Chart ............................................................8 District Officials...............
..................................................9 Commissions of Council .................................................10 Council Committees and Other Appointments..............11
Progress Report ..............................................................12 Services Provided by Municipal Departments ..............37 Awards ..................................................
..........................44 Summary of Services and Regional Relationships .......46 Financial Section Message from the Corporate Finance Officer ...............48 Introduction to Financial
Statements ............................54 Consolidated Statements Management’s Responsibility for Financial Reporting .55 Auditors' Report ...........................................................
...56 Significant Accounting Policies ......................................57 Consolidated Statement of Financial Position ..............60 Consolidated Statement of Financial Activities............
.61 Consolidated Statement of Change in Cash and Temporary Investments ..............................................62 Notes to the Consolidated Financial Statements ........ 63 Consolidated
Report of Segmented Revenue and Expenditures .................................................................. 70 Supporting Statements & Schedules Statement of Changes in Operating
Fund Balances.... 81 Statement of Changes in Capital Fund Balances ........ 82 Statement of Changes in Reserve Balances................ 83 Continuity Schedule of Long Term Debt .....................
.. 84 Continuity Schedule of Reserves .................................. 86 Statistical Section General Comparative Statistics..................................... 88 Major Property
Tax Payers ............................................ 90 Permissive Tax Exemptions........................................... 91 Assessment/Taxation Comparative Statistics .............
93 Property Assessments & Tax Rates .............................. 94 Revenue & Expenditures -Last Five Fiscal Years Comparison.................................................................
95 Capital Assets Acquired -Last Five Fiscal Years Comparison................................................................. 96 Map........................................................
Inside Back Cover The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Canadian Award for Financial Reporting to the District of Maple Ridge
for our annual financial report for the fiscal year ended December 31, 2006. The program was established to encourage municipal governments throughout Canada to publish high quality
financial reports and to provide peer recognition and technical guidance for officials preparing these reports. In order to be awarded a Canadian Award for Financial Reporting, a government
unit must publish an easily readable and efficiently organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements
of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding of financial reporting
by municipal governments and address user needs. A Canadian Award for Financial Reporting is valid for a period of one year only. We believe our current report continues to conform
to the Canadian Award for Financial Reporting program requirements, and we are submitting it to GFOA. We received the 2006 Canadian Award for Financial Reporting for the 17th consecutive
year. Annual Report 2007 -District of Maple Ridge Page 1
Message from the Mayor The past year has been very productive for Council and District staff having accomplished many of the goals we set out for ourselves a year earlier. As a team
we have forged ahead on many fronts, first and foremost, on one of this District’s most ambitious plans ever — to become among the most sustainable communities in the world. As a community
we need to commit to a long-term process to become economically, socially and environmentally sustainable. Our plan itself needs to be sustainable. We have also embarked on our largest
capital investment program ever for this community to address a multitude of infrastructure projects without causing any financial hardship on our citizens. Our Council has worked hard
to provide the kind of leadership necessary to address the many and complex factors that present themselves in a growing and thriving community. Working in partnership with municipal
staff, local businesses and organizations and our citizens, we will continue to build an exciting and bright future for Maple Ridge. Preserving and Enhancing the Environment Maple Ridge
Council has again achieved a great deal related to the environment including: Working cooperatively with builders and developers like Portrait Homes, who won an award for their storm
water retention system. Diverting 6,000 kg of Operations Centre recyclables from the waste stream. Enhancing recycling services to include electronic waste (computers, printers,
televisions) and hazardous materials. Reducing the printed version of the Parks & Leisure Services brochure (30% of registration is now done online). Our commitment to think global
and act local will ensure environmental issues are addressed as Council delivers on its mandate. Accommodating Tremendous Growth Maple Ridge has risen to the challenge of accepting
growth by providing a well-planned transportation network including: Planning density around transportation corridors. Transit improvements: -Express bus to Braid Street Skytrain.
-Increased 701 service to Coquitlam Centre. -Successful mid-day and weekend train bus. -Construction of a Town Centre transit exchange. -Increased accessibility. Intersection and
traffic calming improvements. Implementing a new taxi service bylaw that endorses competition. Enhancing the Safety and Vitality of the Downtown Council’s vision for Maple Ridge is
a strong, vibrant downtown that is the heart and soul of the community. It is working on several fronts to make this a reality including: Increasing density in the downtown. 224
St. Senior Zone enhancements. Downtown area plan and parking strategy. Comprehensive development cost charge bylaw review. Developing Spirit Square on a cost share basis with
the Province. Considering a Green Zone amending formula. Collaboration between RCMP, municipal staff, and community agencies has helped to achieve a safe and vibrant downtown. All
of the success to date has been due to defining a vision, hard work, and building strong relationships. Members of Council and staff have worked towards a vision that will benefit our
present and future citizens. Our continued commitment to work with community groups, First Nations, government agencies, businesses and citizens of Maple Ridge is building a strong,
healthy and sustainable community. There is still much to accomplish in the year ahead. Members of Maple Ridge Council and District employees are up to the challenge. I encourage your
comments and participation. GORDY ROBSON Mayor Annual Report 2007 -District of Maple Ridge Page 2
Message from the CAO I am pleased to present our 2007 Annual Report on behalf of all employees at the District of Maple Ridge. Our community is fortunate in so many ways. From its natural
beauty and abundance of outdoor splendour to the unbridled volunteer enthusiasm that emanates throughout the community, Maple Ridge is a wonderful place to live and to work. To build
on these positive characteristics, Council has created a sustainable path that is helping guide our community to become a recognized leader on many different fronts. This past year’s
work plan illustrates the effort being put forth to ensure we get to where we want to go. Highlights and accomplishments in 2007 were: Maple Ridge has risen to the challenge of accepting
growth while at the same time protecting the quality of life. Good progress was made and continues in our efforts to revitalize and reinvigorate the downtown area, including: -Initiated
a Town Centre Area Plan and Parking Strategy. -Completed the Randy Herman Centre for Community Safety building renovations. -Developed a new Economic Development website to support
business location, retention, and expansion efforts within our community. -Supported the implementation of a Business Improvement Area. Maple Ridge continues to lead the nation in
preserving and enhancing its community’s quality of life, air, water, and land. A number of new environmental initiatives were undertaken, including: -Completed North Alouette, Davidson’s
Pool, and Whonnock Lake land acquisitions, and investigating additional conservation land acquisitions. -Developed a new Council Strategic Plan with a renewed emphasis on sustainability.
-Established the Agricultural Advisory Committee and the Alouette Task Force. Successfully activated the Emergency Operations Centre on several occasions including the 2007 Fraser
Freshet. The District provided comprehensive communication planning and messaging, prepared a Maple Ridge Flood Response Plan, and submitted a successful grant application to raise
the Albion Dike. Designed a new award-winning website with many new features included an online Home Owner Grant. Major items to watch for in 2008: The District will implement actions
recommended in the 2007-2011 Sustainability Report including: developing an inventory of corporate greenhouse gas emissions, establishing targets for achieving carbon neutrality, creating
a policy that all new municipal buildings achieve minimum energy performance targets, and creating a green buildings program for residential, commercial and industrial buildings.
The completion of an Area Plan for the Downtown. A new Tax and Utility System will be implemented. A strategy for dealing with municipally-owned lands in Silver Valley will be developed
and implemented. We will continue to work with RCMP headquarters on making changes in policing that make sense, and will work with the local RCMP detachment to implement the Police
Master Plan and the Community Safety Officer Program. A number of studies will be undertaken and plans implemented including: a Smart Commute Program for municipal employees, the
Blue Mountain Sustainability Study, a Cemetery Master Plan, as well as a physical accessibility review and improvement plan for the Leisure Centre. We will work on a sustainability
plan focusing on youth education, a critical infrastructure analysis, an analysis of requirements for future land acquisitions, and a systematic fees and charges review. We will be
working with the SPCA and other interested parties in building a new facility that better meets the needs of the community. I would like to thank Council, our employees and the many
volunteers who make this community such a wonderful place to live, work, and play. J. L. (JIM) RULE Chief Administrative Officer Annual Report 2007 -District of Maple Ridge Page 3
Strategic Plan The Strategic Plan was developed by Council to guide the development of specific objectives we could focus on in order to achieve the community vision. Vision 2025 The
District of Maple Ridge is among the most sustainable communities in the world. As a community committed to working toward achieving carbon neutrality, residents experience the value
of a strong and vibrant local economy and the benefits of an ongoing commitment to environmental stewardship and creation of stable and special neighbourhoods. Maple Ridge is a world-leading
example of thoughtful development and a socially cohesive community, especially as it relates to the use of leading edge “environmental technologies,” social networks and economic development.
Other municipalities consistently reference the District of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. Mission A safe, livable and sustainable
community for our present and future citizens. Value Statements Leadership To encourage innovation, creativity, and initiative. Service To be fair, friendly, and helpful. Reputation
To stress excellence, integrity, accountability, and honesty. Human Resources To recognize that our people are our most valuable resource. Community To respect and promote our community.
Stewardship To consider the long-term consequences of actions, think broadly across issues, disciplines and boundaries and act accordingly. Strategic Focus Areas Environment Transportation
Smart Managed Growth Safe and Livable Community Financial Management Governance Community Relations Inter-government Relations/Networks Economic Development Environment
Vision 2025 Maple Ridge continues to lead the nation in preserving and enhancing its community’s quality of life, air, water and land. The District, long a frontrunner in the protection
of environmentally sensitive areas, is one of the first municipalities to promote green-building and innovative technologies in residential and commercial construction and infrastructure.
The District has won a number of awards for its practices relating to energy use in civic buildings and the municipal fleet and its support of community waste reduction activities.
Key Strategies Continue to promote individual, business and community responsibility for the stewardship of natural resources Identify and devise effective protective mechanisms
for environmental features (such as watercourses) and areas that require special recognition and management In partnership with other levels of government, adjacent municipalities,
First Nations and community groups, develop programs and projects to preserve and enhance the natural assets of Maple Ridge Set targets for the purchase and installation of renewable
energy sources and establish energy efficiency goals for facilities, infrastructure, operations and fleet Lobby senior levels of government to change codes and regulations to promote
or require the use of “green” and innovative technology Transportation Vision 2025 Maple Ridge has been able to accommodate tremendous population and economic growth by planning growth
around multi-modal transportation routes. The District works very closely with the regional transportation authority to ensure that employment centres as well as neighbourhoods accepting
increased density or new medium density neighbourhoods would be well served by public transit and a rapid transit metro line. In addition, a third east-west route through the community
was added to assist with commercial and private vehicle traffic and all-day, two-way commuter rail service is Annual Report 2007 -District of Maple Ridge Page 4
Strategic Plan now a reality. The downtown area is an excellent example of creating a pedestrian friendly environment that enables citizens and visitors to easily explore the uptown
shops and services before taking a casual stroll down to the riverfront promenade. Key Strategies Maintain and enhance a multi-modal transportation system within Maple Ridge to provide
citizens with safe, efficient alternatives for the movement of individuals and goods Promote alternative modes (pedestrian, bike, public transit) of travel to reduce reliance on the
automobile Continue to improve the walk-ability of the downtown, ensuring it is pedestrian friendly and accessible, particularly for those with impaired mobility In co-operation
with other regional stakeholders, identify improvements to the inter-municipal transportation system within the Lower Mainland and the Fraser Valley Smart Managed Growth Vision 2025
Maple Ridge has risen to the challenge of accepting growth while at the same time protecting the quality of life and diversity of residential options that is so important to citizens.
By densifying many neighbourhoods, the District has maintained the rural character and small-town feel of the community. Specific neighbourhood plans supported by design guidelines
and attention to the natural landscape were keys to retaining the character of neighbourhoods that experienced in-fill. A vibrant, pedestrian-friendly, accessible downtown is the heart
and gathering place for the community. Shopping, educational facilities and utility infrastructure were developed concurrent with the new or densified neighbourhoods. Key Strategies
Develop land use management and development processes that are clear, timely, open, inclusive and consultative Use the Official Community Plan and the District’s Corporate Strategic
Plan to ensure growth is well-managed and balances the three pillars of sustainability (social, economic and environment) thereby enhancing the unique quality of life in Maple Ridge
Develop land use regulations, bylaws, procedures, and practices to implement the Official Community Plan and all other Strategic and Master Plans thereby providing clear interpretation
of the District’s direction, goals and objectives Manage existing municipal infrastructure through the preparation of appropriate plans to ensure development, maintenance and renewal
of parks and open spaces; roads; sidewalks; water; sewer and stormwater systems; public buildings as well as data and communications technology Encourage the use of adaptive technologies
in new construction so that buildings are flexible to changing needs and demographics Explore the introduction of innovative new infrastructure and technology (such as fibre optics,
geo-thermal power and energy from sewer systems) Safe and Livable Community Vision 2025 A community development model is at the heart of the District’s success in meeting the safety,
security and social needs of the citizenry. By networking with other levels of government, the RCMP, the School Board, community agencies and business groups and by capacity building
with not-for-profits and neighbourhood groups all Maple Ridge residents have their basic health, safety, shelter, food and income needs met; have access to community services to assist
them in achieving their full potential; are able to actively participate in civic processes; and can contribute to establishing an exceptionally strong community. Key Strategies Strive
for enhanced service levels, quality of life and independence by citizens and community organizations in the delivery of leisure services and other municipal services through community
development Develop and implement preventative as well as reactionary plans to address the impacts of emerging social issues on the local community and citizens through social planning
and collaboration with other levels of government and local service providers Work closely with the School Board, Health Authority, Regional Library, other levels of government and
other agencies to encourage Annual Report 2007 -District of Maple Ridge Page 5
Strategic Plan the adequate provision of public services that are not the responsibility of local government Establish an emergency response and recovery plan in consultation with
other public sector agencies, community groups, and other relevant stakeholders Establish neighbourhood and community education programs to provide citizens with information and materials
on emergency planning procedures Ensure development standards incorporate sustainability, crime prevention, safety and security concepts Develop preventative as opposed to remediation
initiatives in the delivery of fire and police services Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the development of
multiyear Business Plans, which include detailed, sustainable multi-year financial plans Continue with the implementation of the Police and Fire Master Plans Provide a variety of
parks, trails, open spaces and gathering places Recognize and support the important contribution of volunteers in the community Encourage active and healthy living among citizens
through the provision of a variety of exceptional recreational, educational and social activities Preserve and enhance heritage resources to provide citizens with the historic context
of the community Encourage citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural opportunities,
special events, educational and social activities Financial Management Vision 2025 The District’s award-winning financial, investment, purchasing and human resources policies and practices
are tightly aligned with and contribute to the District’s continued vision of sustainability Key Strategies Construct financial plans and business plans in accordance with the adopted
Financial Sustainability Policies Develop multi-year financial plans that not only address immediate needs but also address the longer-term sustainability of our community Use a
formal, business planning framework as a means to structure decision-making and publicly reporting our performance Identify methods to expand the tax base and generate non-tax revenue
Continue to use a user-pay philosophy Review policies and processes to ensure they are consistent with the corporate strategic direction and external influences Provide high quality
municipal services to our citizens and customers in a cost effective, efficient and timely manner Governance Vision 2025 Maple Ridge is a leader in voter turnout for Municipal Elections
as more than half of those eligible to vote, exercise that right. Elected officials and District staff continue to confidently lead the community on its journey to achieving its vision.
Meaningful engagement of staff, stakeholders and citizens ensures quality decision-making. Politicians and staff model the District’s values and consistently deliver on the commitments,
goals and objectives stated in the Strategic Plan and Business Plans. Key Strategies Conduct our business in a manner that upholds and enhances the public’s trust Function as an
open government with the greatest possible access by citizens to information and opportunity for engagement in decision-making processes Demonstrate leadership in applying and promoting
the principles of sustainability recognizing that each individual decision may not be optimal for all pillars of sustainability Community Relations Vision 2025 Maple Ridge residents
and business owners report very high levels of satisfaction with the District’s efforts to keep citizens informed of municipal plans and projects and to ensure citizens are aware of
when and how they can participate in civic processes. Annual Report 2007 -District of Maple Ridge Page 6
Strategic Plan Key Strategies Provide a continuum of opportunities that encourage and enable citizen participation in local government and local government decision-making. Develop
methods to communicate on a timely basis with citizens and community groups Survey citizens to obtain their views on the community and their satisfaction with District services
Provide information about and actively promote the actions individual citizens and businesses can take to augment the District’s sustainability efforts Provide opportunities through
events and festivals for growing our citizens’ sense of community Inter-Government Relations/Networks Vision 2025 The District receives outstanding levels of support and cooperation
from senior levels of government, crown agencies, the regional district, the school district, our municipal neighbours, First Nations, community groups and corporate Canada because
of the strong, positive working relationships, at both the political and staff level, that have been established and nourished over the years Key Strategies Develop and maintain strong,
positive working relationships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie and Kwantlen First Nations; our fellow members of the Greater
Vancouver Regional District and the Fraser Valley Regional District Enhance relationships with provincial and federal employees and politicians to further the legitimate interests
of the District Continue to leverage our voice and enhance our relationships with the Union of British Columbia Municipalities, the Federation of Canadian Municipalities and the Lower
Mainland Local Government Association Identify and promote the use of partnerships and networks with public agencies; crown corporations; business; not-for-profit; community groups;
and, volunteers to provide local government and community services in a cost-efficient, effective and timely manner Economic Development Vision 2025 Maple Ridge made the transition
from dormitory suburb to employment magnet by carefully targeting businesses that fit within the context of the District’s many neighbourhoods. Commercial ventures were encouraged in
the accessible, pedestrianfriendly downtown and at nodes along major roads; agricultural activities were enabled in the District’s famed rural areas; home-based businesses were encouraged
and clean industry was attracted to existing and new business parks created near key transportation junctions and neighbourhoods. The District enjoys the many benefits of having the
majority of its residents work in the community in which they live. Key Strategies Use a formal economic development strategy, grounded in the principles of sustainability as a means
to structure a positive business and investment climate Support the retention and expansion of existing local businesses that add to the quality of life in Maple Ridge Identify,
in consultation with community stakeholders, specific new investment and employment opportunities Build a sustainable community that includes a balance of land use types Develop
an efficient, customer-service oriented approach to the delivery of municipal services that is timely, cost effective, friendly and efficient Develop and maintain high quality community
documentation and promotional material to attract investment and employment Preserve natural assets that could positively contribute to economic development Enhance the trail systems
so that they can be used to enhance economic development Annual Report 2007 -District of Maple Ridge Page 7
Organization Chart Annual Report 2007 -District of Maple Ridge Page 8
District Officials 2005 – 2008 Council Mayor Gordy Robson Councillor Ernie Daykin Councillor Linda King Councillor Judy Dueck Councillor Craig Speirs Councillor Al Hogarth Councillor
Ken Stewart 2007 Appointed Officials Chief Administrative Officer ....................................................................... Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General
Manager: Community Development, Parks & Recreation Services ......................... Michael Murray, BRE General Manager: Corporate & Financial Services ............................................
...............Paul Gill, BBA, CGA, FRM General Manager: Public Works & Development Services ............................................. Frank Quinn, P.Eng., MBA Executive Director
to the Chief Administrative Officer ............................................. John Leeburn, B.Comm., MBA Chief Information Officer ...............................................................
........................................ John Bastaja, BA, MRM Director of Community Fire Safety Services/Fire Chief ........................................................................Dane
Spence Director of Community Services .............................................................................................................Sue Wheeler Director of Development
Engineering ............................................................................................. Jeffrey Scherban Director of Engineering Operations ........................................
..................................... Russ Carmichael, AScT, FRM Director of Finance ..................................................................................................................
........Jacob Sorba, CGA Director of Operations & Staff Development/Fire Chief.............................................Peter Grootendorst, CFO, MA Director of Licences, Permits and
Bylaws.............................................................................Brock McDonald, B.Sc. Director of Parks & Facilities...............................................................
...................................................... David Boag Director of Planning.........................................................................................................
Jane Pickering, MCP, MCIP Director of Recreation ........................................................................................................................Kelly Swift,
BGS Manager Corporate Communications ................................................................................ Gary Manson, BBA, MBA Manager Economic Development..............................
............................................................................... Sandy Blue Manager of Legislative Services ............................................................................
.....................................Ceri Marlo Manager of Sustainability and Corporate Planning................................................................... Laura Benson, CMA
Municipal Engineer...........................................................................................................Andrew Wood, PhD., PEng. R.C.M.P. Officer in Charge......................
...................................................................................Inspector Jim Wakely Municipal Auditors Municipal Bankers BDO Dunwoody LLP TD Canada Trust Municipal
Solicitors Lidstone, Young, Anderson -General Harris & Company -Labour Annual Report 2007 -District of Maple Ridge Page 9
Commissions of Council Maple Ridge and Pitt Meadows Parks & Leisure Services Commission School District No. 42 Trustee Cheryl Ashlie Trustee Dave Rempel Trustee Kathie Ward Maple Ridge
Council Liaison Mayor Gordy Robson Councillor Judy Dueck Councillor Ernie Daykin Maple Ridge Citizens at Large Ron Wright Jo Anne ten Brink Geordie Craig Ian Brown Pitt Meadows Council
Liaison Mayor Don MacLean Councillor Debra Eisel Councillor Deb Walters Pitt Meadows Citizens at Large Christine Smith Municipal Liaison Mike Murray David Boag Kelly Swift Sue Wheeler
Ingrid Kraus Amanda Gaunt Cross’s Cabins Annual Report 2007 -District of Maple Ridge Page 10
Council Committees and Other Appointments The Mayor annually appoints members of Council to sit on the Board of various committees and government agencies. The appointments for 2007
– 2008 are as follows: Standing Committees are established by the Mayor for matters considered best dealt with by commit-tee. At least half the members of a standing committee must
be Council members. The Standing Committees are: Audit and Finance Committee Committee of the Whole Select Committees are established by the Mayor 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. The Select Committees are: Advisory Committee on Accessibility
Issues Advisory Design Panel Agricultural Advisory Committee Bicycle Advisory Committee Community Heritage Commission Court of Revision (Frontage Tax) Crystal Meth Task Force Development
Agreements Committee Economic Advisory Commission North Alouette River Flood Plain Issues Task Force Parks & Leisure Services Commission Social Planning Advisory Committee Members of
Council represent Maple Ridge on the Boards of these agencies: Fraser Basin Council Fraser Valley Regional Library Greater Vancouver Regional District Greater Vancouver Regional District
Labour Relations Bureau Lower Mainland Treaty Advisory Committee Maple Ridge/Pitt Meadows Airport Society Maple Ridge & Pitt Meadows Policing Task Force Members of Council serve as
a link between these community organizations and the District: Alouette River Management Society Chamber of Commerce Fraser Health Authority Fraser Regional Correctional Centre Maple
Ridge Pitt Meadows Arts Council Ridge Meadows Recycling Society Ridge Meadows Seniors Society Ridge Meadows Youth Council Ridge Meadows Youth Justice Advocacy Tourism Maple Ridge &
Pitt Meadows Annual Report 2007 -District of Maple Ridge Page 11
Progress Report 2007 Council and Staff at the District are pleased to present the third annual Progress Report to the citizens of Maple Ridge. In the 2006 Annual Report, the District
committed to specific goals and objectives, and set out ways to measure performance towards achieving them. This document communicates the District’s performance on a variety of goals
and objectives within the focus areas identified by Council in the Strategic Plan. The District will continue to measure performance in these areas throughout 2008. Safe and Livable
Community......................................................................13 Economic Development..............................................................................20
Smart Managed Growth..............................................................................23 Transportation...................................................................................
..........25 Environment ................................................................................................27 Community Relations........................................................
..........................29 Inter-Government Relations and Partnerships .........................................31 Governance .......................................................................
..........................32 Financial Management...............................................................................33 Internal Service Measures...........................................
...............................37 Department Index Economic Development 20, 21 Emergency 16 Engineering 15, 24, 33, 34 Facilities 34 Fire 13, 14 Licences, Permits and Bylaws 16, 35 Operations
17, 25 Parks 23, 27 Planning 22 Police 14, 15 Recreation 19, 30 Recycling 26 Social Planning 18, 30 Annual Report 2007 -District of Maple Ridge Page 12
Progress Report 2007 Safe and Livable Community As Maple Ridge continues to grow, safety remains a top priority. Continued implementation of the Fire Master Plan in 2007 expanded the
team of full-time career firefighters to 22, and six full-time officers. Renovations to the Randy Herman Centre for Community Safety were completed and the Centre now houses some RCMP
services, volunteers, youth diversion, bylaws, and social planning. The Maple Ridge Flood Response Plan was developed to address the specifics of the Fraser River Freshet and a potential
flood. The RCMP, Outreach workers and other service providers are working together to reduce the number of homeless. Performance Measures Reduce the severity of fires through adequate
response times and personnel In 2006, there were 16 full-time firefighters on staff, with a target of four firefighters available 24 hours per day, 7 days per week 100% of the time.
For 2007, there were 22 full-time firefighters on staff, with a target of four firefighters available 24 hours per day, 7 days per week 100% of the time. Construction of Fire Hall 4
in the Albion area should begin in 2008. Fire Hall 1 is undergoing a major renovation including the addition of training facilities. This project commenced in the summer of 2007 and
is to be completed in 2008/2009 $0 $20,000 $40,000 $60,000 $80,000 2002 2003 2004 2005 2006 2007 Value of F ire Losses per 1,000 population Average Fire Loss per Incident The Value
of Fire Losses per 1,000 population has increased in 2007 due to an overall increase in the total fire losses for 2007 (55) compared to 2006 (53). One of the factors that affect this
calculation is the ever-increasing costs to repair fire-damaged structures, which increases the overall cost of the losses. The decrease in the average loss per fire is a direct reflection
of the full-time career crews responding quickly and extinguishing the fires in the early stages of development, thereby lessening the degree of fire damage and the associated dollar
loss. 0:00 0:07 0:14 0:21 Minutes Hall 1 Hall 2 Hall 3 Response Times 90% o f the T ime Target Jan-Dec 2005 Jan-Dec 2006 Jan-Dec 2007 The response time for calls in the various hall
areas does not include dispatch time. The hiring of additional full-time career firefighters has resulted in a continued reduction of response times in the Fire Hall 1 area where they
are stationed; in addition the policy of having them respond throughout the whole district has also resulted in a reduction of response times at Fire Halls 2 and 3. Strategic Direction
Strive for enhanced service levels, quality of life and independence by citizens and community organizations in the delivery of leisure services and other municipal services through
community development. Develop and implement preventative as well as reactionary plans to address the impacts of emerging social issues on the local community and citizens through social
planning and collaboration with other levels of government and local service providers. Work closely with the School Board, Health Authority, Regional Library, other levels of government
and other agencies to encourage the adequate provision of public services that are not the responsibility of local government. Establish an emergency response and recovery plan in consultation
with other public sector agencies, community groups, and other relevant stakeholders. Establish neighbourhood and community education programs to provide citizens with information and
materials on emergency planning procedures. Ensure development standards incorporate sustainability, crime prevention, safety and security concepts. Develop preventative as opposed
to remediation initiatives in the delivery of fire and police services. Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the
development of multi-year business plans, which include detailed, sustainable multi-year financial plans. Continue with the implementation of the Police and Fire Master Plans. Provide
a variety of parks, trails, open spaces and gathering places. Recognize and support the important contribution of volunteers in the community. Encourage active and healthy living among
citizens through the provision of a variety of exceptional recreational, educational and social activities. Preserve and enhance heritage resources to provide citizens with the historic
context of the community. Encourage citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural
opportunities, special events, educational and social activities. Annual Report 2007 -District of Maple Ridge Page 13
Progress Report 2007 Reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections and public education 0 500 1000 1500 2000 2500 3000
3500 4000 Number of Students 2005 2006 2007 Students Attending Fire Safety Education Sessions Total Students Instructed Target Grade 5-6 Grade K-3 Grade 5-6 K-3 and Gr. 5-6 are alternated
from year to year. 2005 and 2007 saw Gr. 5-6 and 2006 saw K-3 2002 2003 2004 2005 2006 2007 Number of fire incidents – all * n/a n/a n/a n/a 320 261 Number of fire incidents – structure/vehicle
277 235 209 184 136 116 Number of fire-related injuries 6 3 0 5 5 11 Number of fire-related deaths 1 0 0 0 0 0 * In 2006, the definition of a “fire incident” was expanded to include
all fire incidents, such as garbage fires, brush fires, etc. Under the previous definition, the number of incidents for 2006 would have been 136. In subsequent years, all incidents
will be reported. Reduce the number of property crime offences Local detachment focus in 2007 was to develop and implement strategies to address community crime problems, and identify
emerging problems, prolific offenders, and hotspots so that criminal intelligence could be coordinated. 0 500 1000 1500 2000 2001 2002 2003 2004 2005 2006 2007Thefts from Autos Property
Damage Break & Enters Auto Thefts The District saw a sharp increase in theft from and of vehicles in December 2007, which had a negative impact on the overall statistics for the year.
In fact, this increase can be directly attributed to three prolific property crime offenders who were taken into custody in early January 2008. Since then, numbers have fallen back
to well within the normal range. 0 20 40 60 80 100 120 140 Number of Structures 2005 2006 2007 Inspection of Multifamily Residential Structures Total Structures Inspected Target Annual
Report 2007 -District of Maple Ridge Page 14
Progress Report 2007 Proactively assist in the development and safety of youths in our community The Ridge Meadows Youth Diversion Program was established in 1994 to divert first-time
young offenders away from the court system. It works on the philosophy of immediate consequences for crimes, restitution to victims and mentoring. In addition to giving first-time offenders
a second chance, the program also saves money. It costs seven times more to put a youth through the court system than the diversion program. The rate of youth recidivism was in its
second year for 2007, and it represents the percentage of firsttime young offenders who re-offend within one year of their participation in the diversion program. Number of Youths in
Diversion 0 50 100 150 200 250 2001 2002 2003 2004 2005 2006 2007 Rate of Youth Recidivism 0% 5% 10% 15% 20% 25% 30% 2006 2007 2006 decline was a result of less referrals by police.
Training programs with new recruits now include the Youth Diversion Program process. RCMP members communicate and recommend youths when appropriate to the Youth Justice Committee. New
RCMP members are introduced via an orientation session on how this program works and can benefit youth in the community. Reduce the number of deaths, injuries, and property damage caused
by traffic accidents The District is participating in Traffic 2010 initiatives to reduce serious injury accidents by concentrating on impaired driving, aggressive driving, high crash
intersections, and seatbelt usage and participating in Safer Cities initiatives involving RCMP members, volunteers, and District staff. A specific initiative is in place to reduce the
number of crashes by 30% over the period 2004-2010. In 2003 there were 1,765 crashes, making the 2010 target 1,236. 0 500 1,000 1,500 2,000 2,500 3,000 2002 2003 2004 2005 2006 2007
Number of Injury Crashes Number of Non-Injury Crashes Target 2010 Number of Crashes Resulting in a Fatality 3 5 5 8 1 5 02468 10 2002 2003 2004 2005 2006 2007 ∗ Source: Safer City Planet
Data Base; excludes parking lot crashes. Annual Report 2007 -District of Maple Ridge Page 15
Progress Report 2007 Ensure adequate commitment to Municipal Emergency Program staff and volunteer development The Municipal Emergency Program (MEP) is a joint program shared by the
District of Maple Ridge and City of Pitt Meadows. Each community has an Emergency Operation Centre (EOC) which is staffed by individual emergency response teams. In the event that a
major disaster occurs, the incident would be managed by a joint EOC. The MEP is managed by a Joint Emergency Program Coordinator, and involves staff from both communities, volunteers,
and other agencies. Training, emergency simulation exercises and response activations provide an important base for emergency preparedness. The Maple Ridge EOC was activated several
times during 2007 to respond to flooding events including the Fraser Freshet. Emergency preparedness in the community is enhanced by providing opportunities for District staff, volunteers
and agency designates to develop their skills through training, and real or simulated response situations. In addition, information sessions are provided to citizens and community groups.
EOC/ESS Activities (Hours) 426453 80 256 160 600 463 14.5 0 100 200 300 400 500 600 700 Exercises Training Activations 2007 2006 2005 Ensure public compliance with Municipal Bylaws
A cooperative approach to bylaw enforcement issues is achieved through effective partnerships with the RCMP, SPCA, Ministry of Health, Community Outreach, Downtown Parking Association,
Adopt-a-Block Society, and other agencies. A 2007 priority involved work towards the development of a new animal shelter and corresponding new animal services business plan. Work was
completed on several bylaws including the new Sign Bylaw, Standards of Maintenance Bylaw, and a new Dog Control Bylaw. Number of Bylaw Complaints 0 1000 2000 3000 4000 5000200 0 2001
2002 2003 2004 2005 2006 2007 0 1000 2000 3000 4000 5000 2005 2006 2007 Complaints Received Complaints Concluded Proactive enforcement in the downtown core created an increase in bylaw
complaint files received. Of the 4,661 bylaw complaints received during 2007, over 79% were concluded. The percentage of concluded files was slightly less due to complaints being received
in December. Files are not necessarily concluded in the same month that they were received. 2005, not available Annual Report 2007 -District of Maple Ridge Page 16
Progress Report 2007 The District of Maple Ridge participates in a national benchmarking initiative that assists in managing and monitoring performance in the areas of wastewater collection
and treatment systems and water treatment, supply and distribution systems. There are currently more than 35 participating Canadian cities and regional organizations serving more than
60 percent of the Canadian population. This initiative, created and administered by Earth Tech, serves as the national standard for water and wastewater utility benchmarking in Canada,
and is the data source for the following two graphs. Provide high quality drinking water to homes and businesses The District’s Operations Department maintains 367 kilometres of water
main and in 2007 distributed 11,993,283 million cubic metres of water. In addition to providing high quality, safe drinking water, ensuring the security of the water distribution system
is a priority, along with ensuring an adequate supply of water flow for fire protection. Number of Water Complaints per 1,000 People Served 02468 10 12 14 2003 2004 2005 2006 2007 Minimum
Maximum Average Maple Ridge Maple Ridge compares very favourably with other municipalities in the distribution of high quality drinking water to citizens Maintain an effective and reliable
sanitary sewage collection system The District’s Operations Department maintains 256 kilometres of gravity sanitary sewer. Maintaining a dependable sewage collection system with minimal
blockages is a priority, as well as minimizing the environmental impact of blockages and overflows. Number of Blocked Sewers per 100 km Length 0 10 20 30 40 50 2003 2004 2005 2006 2007
Minimum Maximum Average Maple Ridge Maple Ridge has fewer blocked sewers than other municipalities of its size across Canada ∗ Due to the timing of data compilation, only Maple Ridge
data is available for the current year. Annual Report 2007 -District of Maple Ridge Page 17
Progress Report 2007 Support the Building Community Solutions Steering Committee in their goal of encouraging the development of healthy neighbourhoods: through community education;
by supporting the development of connections and networks, and by developing and promoting programs and tools designed to assist in strengthening neighbourhoods Building Community Solutions
is a project funded by the Communities in Action program of United Way of the Lower Mainland. District Social Planning staff act as a liaison from the Social Planning Advisory Committee
to the Building Community Solutions Steering Committee. It is one of the few programs across the Lower Mainland that has continued beyond Phase III funding. The Building Community Solutions
Steering Committee recognizes the importance of the role of neighbourhoods in health and well-being. One of the goals of this committee is to educate citizens regarding neighbourhood
health, to support connections and networks, and to develop and promote programs and tools that assist in strengthening neighbourhoods. In 2007, Building Community Solutions funded
a record high of 19 different neighbourhoods to host neighbourhood gatherings under the ‘Seed Grant’ program. One objective of this committee is to work with two pilot neighbourhoods
to develop Neighbourhood Quality of Life Plans: Laityview Good Neighbours and the Mountainview Neighbourhood Association. Lessons learned from these pilot processes will assist in the
development of a template that will be available for other neighbourhoods to develop their own Quality of Life Plans. In 2007 these two new neighbourhood associations continued to be
supported both in their development and in hosting a number of neighbourhood events (movie nights, neighbourhood walks and barbeques, Easter Egg Hunt, etc). The pilot neighbourhood
processes are scheduled to take place in 2008 with the development of a template scheduled to be completed in early 2009. Support the District of Maple Ridge Social Planning Committee
to work with the social service network, community organizations, neighbourhoods, and citizens to develop a Social Sustainability Strategic Plan designed to establish direction and
priorities to contribute to developing a sustainable community. Update the 2002 Community Profile. 2009: The development of a Social Sustainability Plan. Both these projects were carried
over from 2007 due to the timing of the release of the census data from Statistics Canada. Support the work of Substance Misuse Prevention Standing Committee of the Child, Youth and
Family Network to address the recommendations outlined in the 2007 Substance Misuse Prevention report. The Substance Misuse Prevention Task Force of the Social Planning Advisory Committee
completed and released its final report, which outlined 33 recommendations. The report was endorsed by the Social Planning Advisory Committee and Maple Ridge Council. In the spring
of 2007, the Task Force became a Standing Committee of the Child, Youth and Family Network. Then in June of 2007, the Task Force hosted a community workshop to prioritize the recommendations.
Another accomplishment in the spring was the development of the Opening Doors Network whereby all the agencies supporting youth with addiction issues came together with the goal of
streamlining services and to work together to “fill in the gaps” in services. The Substance Misuse Committee continues to support the work of community agencies and networks to address
a number of the recommendations outlined in the 2007 report. The goal of the Committee is to obtain funding to support the mobilization of the community networks to take action on the
prioritized recommendations. Annual Report 2007 -District of Maple Ridge Page 18
Progress Report 2007 Create a community culture where active living is part of daily life 55% 77% 0% 20% 40% 60% 80% Adults Children Percentage of citizens who are moderately active
* Increase participation of those not currently involved in leisure activities due to financial barriers 0 500 1,000 1,500 2,000 2001 2002 2003 2004 2005 2006 2007 Number of low-income
citizens accessing recreation services through access programs * Source: Parks and Recreation Survey 2005 conducted by Ipsos-Reid. This question was not asked in the 2002 survey. The
next planned survey is in 2008. Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles Percentage of citizens who use available
Parks & Leisure Services Percentage of citizens who are satisfied (rated as Excellent or Good) with Parks & Leisure Services** 2002, 80% 2005, 87% 2002, 80% 2005, 77% 0% 20% 40% 60%
80% 100% Satisfied Users ** Source: Parks and Recreation Survey 2002 and 2005; 2005 survey conducted by Ipsos-Reid. The next planned survey is in 2008. Annual Report 2007 -District
of Maple Ridge Page 19
Progress Report 2007 Economic Development The local economy is expanding, downtown development is on the cusp of major improvements and new capital projects community-wide are underway.
The most notable and highest profile development that began in 2006 was the Golden Ears Bridge. Together, the bridge and associated developments such as road construction will create
a new gateway to the community and will account for over $800 million of investment in the area. Businesses will be able to transport their products and materials more efficiently to
and from the area. In consultation with the Maple Ridge Economic Advisory Commission, an Economic Development Strategy was created in 2006. It is a valuable strategy to guide the community
as it moves forward and capitalizes on the new development heading its way. The District is also continuing to work on a program to revitalize and reinvigorate the downtown. Performance
Measures Build a sustainable community that includes a balance of land use types New business and light industry properties on the assessment roll will generate $87,191 in general taxes.
Assessment changes in the major industrial class generates an additional $1,782 in general taxes. New Tax Revenue from Commercial Growth -$50,000 $50,000 $150,000 $250,000 $350,000
$450,000 $550,000 2004 2005 2006 2007 Light Industry Business Major Industry Percentage of Tax Assessment Base from Residential Sectors 84% 86% 88% 90% 92% 94%1987 1991 1995 1999 2003
2007 The long-term trend has been an increase in the proportion of residential assessments. New construction for 2007 in residential properties has outpaced all other classes of properties.
However, the business and industrial property classes have appreciated more than the residential class of properties. The result is the proportion of the residential assessed values
has decreased slightly. Property tax rates are adjusted to compensate for market appreciation so the reduction in the proportion of residential assessed value does not translate into
a reduction in the proportion of property taxes received by the residential property classes. ∗ Tax and assessment charts note the years when growth occurred. Tax revenue occurs in
the subsequent year. Strategic Direction Use a formal economic development strategy, grounded in the principles of sustainability, as a means to structure a positive business and investment
climate. Support the retention and expansion of existing local businesses that add to the quality of life in Maple Ridge. Identify, in consultation with community stakeholders, specific
new investment and employment opportunities. Build a sustainable community that includes a balance of land use types. Develop an efficient, customer-service oriented approach to the
delivery of municipal services that is timely, cost effective, friendly and efficient. Develop and maintain high quality community documentation and promotional material to attract
investment and employment. Preserve natural assets that could positively contribute to economic development. Enhance the trail systems so that they can be used to enhance economic development.
Annual Report 2007 -District of Maple Ridge Page 20
Progress Report 2007 Build a sustainable community that includes a balance of land use types Property Assessment Values by Property Class 1987 Residential 87.2% Other 12.8% 2007 Residential
92.2% Other 7.8% Attracting new investment and employment to Maple Ridge is important. Retaining current businesses is equally important. In 2007, 88% of commercial business licences
were renewed, which is consistent with the previous year. For home-based business licences, 82% were renewed, which is consistent with the previous year. The number of business licences
issued in 2007 was 4,144. Commercial licences accounted for 1,448; there were 1,563 home-based businesses licences, and 1,092 non-residential licences (businesses based in other communities),
as well as 41 non-profit licences. Attract film productions through excellent customer service, cost competitiveness and a streamlined process 0 50 100 150 200 250 300 2003 2004 2005
2006 2007 Number of Permits 0 20 40 60 80 2003 2004 2005 2006 2007 Number of Productions The District has promoted Maple Ridge as a preferred filming destination directly to film production
companies and through the BC Film Commission. The film industry is discovering Maple Ridge and its many assets, providing local businesses with a new market for their goods and services,
and providing citizens with employment opportunities. The strength of the Canadian dollar and senior government tax credit policy also influence filming location decisions. 90% 95%89%88%80%83%83%82%
70% 75% 80% 85% 90% 95% Commercial Home-Based Business Licence Renewals 2004 2005 2006 2007 Annual Report 2007 -District of Maple Ridge Page 21
Progress Report 2007 Smart Managed Growth The District continues to pursue the ongoing development of its historic downtown core with Smart Growth principles as its foundation. One of
the key principles has been to increase residential density in the town core which will support a more vibrant commercial presence. In order to promote this aspect of downtown redevelopment,
the requirement to incorporate commercial floor space at street level on every street within the downtown has been eliminated. It has been replaced by a more selective placement of
commercial frontage along major streets within the downtown. To further support increased density, a tax exemption for residential development over four stories within certain sectors
of the downtown has been adopted. Developers can stretch the tax exemption even more if they build a Leadership in Energy and Environmental Design (LEED) certified building. The District
demonstrated its own leadership in this area by incorporating LEED standards into the new Randy Herman Centre for Community Safety. As for increasing usage of the urban footprint more
effectively, the District has been working towards more multi-family type development as opposed to single-family development. That initiative has resulted in more building permits
issued in 2007 for multifamily homes than single-family homes. This is only the second time that multi-family building has surpassed single-family building in the District and indicates
change in the marketplace as well as a commitment to utilizing land more efficiently. Performance Measures Encourage residential development in the Regional Town Centre Number of residential
units created in the Regional Town Centre 2006 2007 Apartments 581 units in 8 new buildings 328 units in 6 new buildings Townhouses 43 units on two sites 0 units Single Family Dwellings
3 units 1 units Total 627 units 328 units ∗ Currently, about 4,950 residential units are located within the Regional Town Centre, with many more proposed units currently under application.
Strategic Direction Develop a land use management and development processes that are clear, timely, open, inclusive and consultative. Use the Official Community Plan and the District’s
Corporate Strategic Plan to ensure growth is well managed and balances the three pillars of sustainability (social, economic and environment) thereby enhancing the unique quality of
life in Maple Ridge. Develop land use regulations, bylaws, procedures, and practices to implement the Official Community Plan and all other Strategic and Master Plans thereby providing
clear interpretation of the District’s direction, goals and objectives. Manage existing municipal infrastructure through the preparation of appropriate plans to ensure development,
maintenance and renewal of parks and open spaces; roads; sidewalks; water; sewer and storm-water systems; public buildings and, data and communications technology. Encourage the use
of adaptive technologies in new construction so that buildings are flexible to changing needs and demographics. Explore the introduction of innovative new infrastructure and technology
(such as fibre optics, geothermal power and energy from sewer systems). Annual Report 2007 -District of Maple Ridge Page 22
Progress Report 2007 Provide new park areas in consultation with residents to determine needs and ensure maximum use of the facilities A successful park development process includes
initial consultation, a steering committee comprised of residents, suggestions, feasibility determination, public open houses, recommendations to the Parks & Leisure Services Commission
and Council, then finally the tender and subsequent park development. Phases Completed Park Name or Location Original Completion Target Revised Completion Target Consultation Feasibility,
Concept Open Houses Council Approval Tender Awarded Development Comments North Cottonwood Park 2005 Comp ● ● ● ● ● ● 201 and Telep 2005 Comp ● ● ● ● ● ● MRSS Lacrosse Box 2006 Comp
● ● ● ● ● ● Westview Artificial Field 2006 Comp ● ● ● ● ● ● Firefighter’s Park 2006 2008 ● ● On hold-pending Fire Dept space analysis Silver Valley Park 2006 2007 ● Awaiting land transfer
Youth Action Park 2006 2008 ● ● ● ● ● ● Opening April 2008 Webster’s Corners 2006 2008 Consultation April 2008 Cottonwood East 2007 2008 Initial design planning April 2008 BMX Skill
Develop’t Park-Albion Park 2008 Initial design meeting March 2008 Hammond Sport Field Renovation 2008 Dependent on successful grant application and third party funding Brickwood Park
Annual Report 2007 -District of Maple Ridge Page 23
Progress Report 2007 Transportation The District’s transportation network is undergoing major improvements. In 2007, improvements to 224 Street from Brown Avenue to 122 Avenue were completed
and bike lanes and curb extensions were installed on 203 Street from Hammond Road to Patterson Avenue. Traffic calming measures were put into place in the upper Hammond area bounded
by 207 Street, Maple Crescent and Westfield Avenue and a traffic circle was installed on 105 Avenue at Tamarack. Transit improvements are well underway, including a new transit exchange
hub. Performance Measures Improve traffic safety on our road network for all users, including pedestrians and cyclists In a partnership with the Insurance Corporation of British Columbia,
the District has established a Safer City program. This includes a number of transportation-related initiatives to help make the community a safer place for automobile drivers, cyclists,
pedestrians and equestrians. There were a number of Safer City initiatives completed in 2007. It is anticipated that an ongoing commitment to this program will result in a decrease
in ICBC’s “Crash Index Rating” as well as providing citizens with a safer transportation network. Crash measures are reported on page 15. 2007 Safer City Initiatives Safer School Travel
Initiatives -240 Street -Albion School Improvements -Webster's Corner School Improvements Intersection Improvements -216 Street Intersection Improvements -224 Street and Dewdney Trunk
Road Improvements -Intersection Operation Review Pedestrian Facility Improvements -210 Street and Dewdney Trunk Road Pedestrian Signal -Dewdney Trunk Road 8 Transit Stop Improvements
-Dewdney Trunk Road at Edge Street Wheelchair Ramp Improvements -Lougheed Highway at 227 Street Wheelchair Ramp Improvements Traffic Calming Initiatives -105 Avenue at Tamarack Traffic
Circle -224 Street Median Installation (121 Avenue to 122 Avenue) -Kanaka Way Traffic Calming -Lorne Avenue Traffic Calming -Westfield Traffic Calming Cycling Facility Improvements
-203 Street Bike Lane (Patterson Avenue to Hammond Avenue) Other Initiatives -ICBC Road Sense Promotion Strategic Direction Maintain and enhance a multi-modal transportation system
within Maple Ridge to provide citizens with safe, efficient alternatives for the movement of individuals and goods. Promote alternative modes (pedestrian, bike, public transit) of travel
to reduce reliance on the automobile. Continue to improve the walk-ability of the downtown, ensuring it is pedestrian friendly and accessible, particularly for those with impaired mobility.
In co-operation with other regional stakeholders, identify improvements to the inter-municipal transportation system within the Lower Mainland and the Fraser Valley. Annual Report 2007
-District of Maple Ridge Page 24
Progress Report 2007 Protect our investment in roads infrastructure and provide a safe, serviceable road network The District’s Operations Department maintains a road network of over
450 kilometres. Keeping the roads in good shape involves inspections, shouldering and grading, sweeping, ice control, curb repair, roadside mowing, asphalt patching, crack sealing,
and road marking for traffic lanes, crosswalks, arrows, etc. Enhancing the safety of motorists, pedestrians, cyclists and equestrians is a priority. In 2006, 85.6% of the District’s
roads were in a condition at or above acceptable. Percentage of roads in a condition at or above acceptable 80% 85% 90% 95% 100% 2001 2002 2003 2004 2005 2006 2007 The Golden Ears Bridge
and new Pitt River Bridge are currently under construction. The existing road network is experiencing visible and accelerating deterioration. In recognition of the need to adequately
fund the rehabilitation and replacement of the District’s infrastructure, Council has approved a financial plan which dedicates a 1% property tax increase to infrastructure sustainability
beginning in 2008. This will provide over $400,000 in additional funding for transportation and traffic management projects, and over $800,000 in 2010. Artist’s Rendering of Golden
Ears Bridge Artist’s Rendering of Pitt River Bridge Annual Report 2007 -District of Maple Ridge Page 25
Progress Report 2007 Environment Maple Ridge has made a commitment to pursue policies and practices that encourage and promote sustainability in the community and in its corporate practices.
The District continues to lead the nation in preserving and enhancing its community’s quality of life, air, water and land. The District, long a front-runner in the protection of environmentally
sensitive areas, is one of the first municipalities to promote green-building and innovative technologies in residential and commercial construction and infrastructure. The District
has won a number of awards for its practices relating to energy use in civic buildings and the municipal fleet and its support of community waste reduction activities. Performance Measures
Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices Area of land dedicated or protected by
covenant for watercourse protection 0 0.744 0.235 11.122 7.537 7.478 02468 10 12 2005 2006 2007 hectares Watercourse Protection Dedication Watercourse Protection Covenant The District
continues to pursue its strong commitment to environmental practices by acquiring and protecting lands adjacent to watercourses. Promote community participation in waste reduction activities,
and improve participation in recycling The District’s partnership with Ridge Meadows Recycling Society provides citizens with a recycling depot and within the urban area, curbside collection.
The number of educational events has risen from 84 in 2001 to 225 in 2007. A significant rise in recycled materials per household over this same period demonstrates an awareness and
willingness among citizens and business owners. Recycling per Household 320 340 360 380 400 420 4402001 2002 2003 2004 2005 2006 2007 (Kilograms) Strategic Direction Continue to promote
individual, business and community responsibility for the stewardship of natural resources Identify and devise effective protective mechanisms for environmental features (such as watercourses)
and areas that require special recognition and management. In partnership with other levels of government, adjacent municipalities, First Nations and community groups, develop programs
and projects to preserve and enhance the natural assets of Maple Ridge. Set targets for the purchase and installation of renewable energy sources and establish energy efficiency goals
for facilities, infrastructure, operations and fleet. Lobby senior levels of government to change codes and regulations to promote or require the use of “green” and innovative technology.
Annual Report 2007 -District of Maple Ridge Page 26
Progress Report 2007 Promote individual and community responsibility for the stewardship of natural resources The Community Ecosystem Restoration Initiative represents a unique community
approach to fighting climate change through the enhanced removal of carbon dioxide from the atmosphere. Carbon dioxide is the “greenhouse gas” most responsible for climate change. Healthy
ecosystems absorb vast tonnages of carbon dioxide while releasing 2.5 tonnes of oxygen for each tonne of carbon dioxide absorbed. Using conservation lands under the District’s control,
ecosystem restoration work including tree planting in the order of 260,000 trees and management of invasive species, is being undertaken under the direction of a project steering committee
and funded by various corporate sponsors such as BC Hydro, Small Potatoes Urban Delivery, the Globe Foundation, the Director’s Guild and others. In addition to the sequestration of
2,240,000 tonnes of carbon dioxide at year 80 after intervention, other benefits include hydrological stabilization of watersheds, wildlife habitat enhancement and recreation benefits.
0 75,000 150,000 225,000 300,000 375,000 Number of Trees PlantedTrees scheduled for planting 2008-2010: 250,000 Trees planted in 2007: 31,560 Trees planted in 2006: 22,527 This project
is registered with the Canadian Standards Association GHG Clean Projects Registry (Project Identifier 9251-6893) and is validated against ISO 14064 standards. The District demonstrated
its own leadership in this area by incorporating Leadership in Energy and Environmental Design (LEED) standards into the new Randy Herman Centre for Community Safety. All of the work
to apply for LEED Silver certification has been completed and the application is in progress. The building has been occupied by service providers since April 2007. Annual Report 2007
-District of Maple Ridge Page 27
Progress Report 2007 Community Relations Maple Ridge is unique in the strength of its community social service network. Representatives from many different non-profit agencies come together
to determine how best to work together to obtain resources and government support, and to determine which organization is best able to serve specific needs within the community. The
District’s social planning staff offers assistance in bringing groups together and providing the support to enable them to continue to deliver valuable community services. Performance
Measures Support and promote citizen volunteer participation as a valuable leisure and recreation activity 31% 33% 0% 10% 20% 30% 40% 50% 2002 2005 Community Volunteerism * One-third
(33%) of Maple Ridge residents volunteered within the community during 2005. The proportion of Maple Ridge residents who say they have volunteered has increased marginally since 2002
(up two percentage points from 31%); next survey scheduled for 2008. * Source: Parks and Recreation Survey 2002 and 2005; 2005 survey conducted by Ipsos-Reid. The next planned survey
is in 2008. Provide a safe, supportive work environment for people with developmental disabilities Through the District’s partnership with Ridge Meadows Recycling Society and the Ministry
of Children and Family Development, people with developmental disabilities are provided with employment and training opportunities. In 2007, 31 people with developmental disabilities
worked for RMRS, up from 27 in 2001. 0 5,000 10,000 15,000 20,000 25,000 2001 2002 2003 2004 2005 2006 2007 Annual Hours of Work for People with Developmental Disabilities Strategic
Direction Provide a continuum of opportunities that encourage and enable citizen participation in local government and local government decision-making. Develop methods to communicate
on a timely basis with citizens and community groups. Survey citizens to obtain their views on the community and their satisfaction with District services. Provide information about
and actively promote the actions individual citizens and businesses can take to augment the District’s sustainability efforts. Provide opportunities through events and festivals for
growing our citizens’ sense of community. Annual Report 2007 -District of Maple Ridge Page 28
Progress Report 2007 Other Community Relations Accomplishments: • In 2007, 24 volunteers donated 676 hours to the Aquatics area in the Maple Ridge Leisure Centre and helped instructors
with swimming lessons, special events and special needs participants. In turn, volunteers were supported and trained in water safety, first aid, and other specialized aquatics skills
that better position them for future employment as lifeguards and instructors. Almost 26,000 volunteer hours were logged with Parks & Leisure Services in 2007. • Volunteers also provide
an invaluable service to the community through their involvement with the Ridge Meadows Volunteer Crime Prevention programs, Search & Rescue initiatives and call-outs with Emergency
Social Services programs. In 2007, 837 volunteers were trained in a variety of emergency support capacities and provided 23,934 hours to a number of activities including supporting
citizens who were displaced from their homes due to flooding, windstorms, and fires. • The Fire Department’s Charities Committee held several events throughout the year including a
Car Wash, Muscular Dystrophy Boot Drive, and the Food Drive. This committee demonstrates the firefighters’ dedication to the community, high morale in the organization and the spirit
of cooperation and inclusiveness between the full-time and part-time members. In 2007, over $93,000 was raised for various charities. Annual Report 2007 -District of Maple Ridge Page
29
Progress Report 2007 Inter-Government Relations and Partnerships The District maintains memberships on many different boards and committees to represent the interests of citizens and
customers. District participation on regional committees and senior government initiatives is essential in bringing home benefits to the community. We have been working with local First
Nations partners to formally recognize multiple levels of government within Maple Ridge boundaries. District staff and elected officials are committed to making partnerships work to
the best advantage for the community. Performance Measures Support community social service network in a collaborative process to access additional resources to address community needs,
issues, and priorities Funding from local, regional, provincial, and federal programs received through local network tables collaborations that are supported by District Social Planning
staff. Highlights: The networks continue to work together to find broad based solutions, addressing community needs and priorities by accessing resources and mobilizing assets. One
of the most important collaborations of 2007 has been the Community Connections project. This project will receive close to $200,000 in planning and capital funding to develop a “hub”
of services located at Eric Langton Elementary School. The Hub is also home to the newly founded “Strong Start” Centre. The Early Childhood Development Committee and School District
No. 42 have worked together to support this free, dropin early learning centre for pre-school children and their parents or caregivers. Another highlight is the community work around
homelessness resulting in continued funding of the Alouette Homestart’s Society Iron Horse Youth Safe House and Outreach Services. Both of these services are recognized to have had
significant positive impacts in the work of supporting citizens in the community that are faced with homelessness. Promote independence and a sense of responsibility for the delivery
of leisure services by community groups Percentage of community groups that feel well served by Parks and Leisure Services: 2004 – 74%; 2006 – 80% (bi-annual survey). * Percentage of
community group members that participated in training who reported a benefit: 2006 – 100% (bi-annual survey beginning in 2006). * ∗ Source: Community Group Survey, conducted by staff
every two years. Strategic Direction Develop and maintain strong, positive working relationships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie
and Kwantlen First Nations; our fellow members of the Greater Vancouver Regional District (now Metro Vancouver) and the Fraser Valley Regional District. Enhance relationships with provincial
and federal employees and politicians to further the legitimate interests of the District. Continue to leverage our voice and enhance our relationships with the UBCM, FCM and the LMLGA.
Identify and promote the use of partnerships and networks with public agencies; crown corporations; business; not-for-profit; community groups; and, volunteers to provide local government
and community services in a costefficient, effective and timely manner. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 2004 2005 2006 2007 Annual Report 2007 -District of Maple Ridge
Page 30
Progress Report 2007 Governance The District functions as an open government, allowing citizens access to almost all information and decision-making processes. Members of the public
were invited to attend 23 Council meetings, 22 Committee of the Whole meetings, 38 Council Workshops, 11 Public Hearings, 64 Advisory Committee meetings and 1 meeting of Maple Ridge
Municipal Holdings Ltd. All business and financial planning sessions with Council were held in meetings open to the public, culminating in a Financial Plan for the years 2008 through
2012 adopted before the end of 2007. Performance Measures Ensure citizens and customers have easy access to timely, accurate and meaningful information regarding District activities
and issues Almost 9 in 10 Maple Ridge residents have access to the Internet. While about half of seniors (65 years and older) in the community do not have access to the Internet, almost
100% of those under the age of 35 do. A large majority of residents (three-quarters) believe that the Internet is an appropriate means of communicating and/or offering services to area
residents. 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 2003 2004 2005 2006 2007 Website User Visits The statistics for 2007 are lower due to a change in service providers
and a different method of reporting visits. The statistics were not provided to the District from January – March. The graph represents results of a citizen satisfaction survey which
is undertaken every three years. * Source: Maple Ridge Citizen Satisfaction Survey, Mustel Group, 2002 and 2005. Next survey scheduled for 2008. 40% 45% 50% 55% Amount of Information
Type of Information Citizen Satisfaction with the amount and type of information provided 2003 2006 Strategic Direction Conduct our business in a manner that upholds and enhances the
public trust. Function as an open government with the greatest possible access by citizens to information and opportunity for engagement in decision-making processes. Demonstrate leadership
in applying and promoting the principles of sustainability recognizing that each individual decision may not be optimal for all pillars of sustainability. Annual Report 2007 -District
of Maple Ridge Page 31
Progress Report 2007 Financial Management The District uses a multi-year business and financial planning process that has been held up as a model for other local governments to emulate.
All aspects of this process are held in meetings that are open to the public, where citizens and stakeholders are encouraged to be involved throughout the process. Seeking ways to provide
quality services while reducing the property tax burden on residents is a top priority of Council. Performance Measures Maximize our return on investment while maintaining safety and
liquidity The weighted average rate of return on the District’s portfolio of investments for 2007 was 4.02% compared to a benchmark index (Municipal Finance Authority investment funds)
of 3.92%. The return includes interest payments, interest accrued and unrealized gains or losses due to changes in the market value of the District’s holdings. Including market value
changes in the calculation will cause fluctuations in returns, as market pricing change, but is an accurate measurement of overall return and allows for meaningful comparison to benchmarks.
Municipal Investment Return 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% Wt. Avg. Long-term Mid-term Short-term Benchmark 2007 Actual The District maintains cash balances for several reasons.
For example, property tax revenue arrives generally all at once to fund a year of expenditures. In addition, reserve balances are held for a variety of reasons such as for long-term
capital projects. The Finance Department manages a portfolio of investments averaging over $88 Million. A conservative management philosophy is based primarily on safety, liquidity,
and return on investment. Strategic Direction Construct financial plans and business plans in accordance with the adopted Financial Sustainability Polices. Develop multi-year financial
plans that not only address immediate needs but also address the longterm sustainability of our community. Use a formal, business planning framework as a means to structure decision-making
and publicly reporting performance. Identify methods to expand the tax base and generate non-tax revenue. Continue to use a user-pay philosophy. Review policies and processes to ensure
they are consistent with the corporate strategic direction and external influences. Provide high quality municipal services to citizens and customers in a cost effective, efficient
and timely manner. Annual Report 2007 -District of Maple Ridge Page 32
Progress Report 2007 Provide high quality municipal services to citizens and customers in a cost effective and efficient manner The District’s Capital Works Program is approximately
$15 million per year. Although the majority of projects are related to community infrastructure, there are other major projects within technology, parks and general government. Accuracy
in preparing project budgets is important, both to aid in the allocation of District resources and to provide a base with which to compare actual expenditures. Spending within the budget
is important, although there may be situations in which a decision to do otherwise makes sense and is approved. A variance indicates that the underlying cause should be investigated.
2007 Budget* 2007 Actual 2007 Variance$ 2007 Variance% 2006 Variance% Water 1,692,872 2,034,824 -341,952 -20% 2% Sewer 417,553 419,618 -2,065 0% 2% Roads 3,274,709 2,354,961 919,748
28% -5% Drainage 2,877,085 2,938,106 -61,021 -2% -21% Parks 1,777,778 1,821,195 -43,417 -2% -12% Projects exceeding budgets are mainly due to the following: • Additional revenues, such
as grants or contributions from other agencies, may allow the scope of the project to expand beyond the original budget figure. • Pre-ordering of phased multi-year capital projects
may create variances in individual years. • Project components budgeted separately but constructed together may have individual variances. • Increased competition for contractors has
impacted overall costs ∗ Approved requests for additional funding not yet adopted by bylaw may not be reflected in budget figures. ∗ Project budgets may not reflect increases in the
market value of land, therefore, land acquisitions may cost more that initially planned. Annual Report 2007 -District of Maple Ridge Page 33
Progress Report 2007 Ensure infrastructure serves the community in a manner that maintains health, safety, and quality of life The District has an investment in infrastructure and other
assets with an estimated replacement cost of $1.3 billion, all aging at different rates that will eventually have to be replaced. In order to properly fund rehabilitation and replacement,
estimates show that the District should be spending on average over $29 million every year. The District’s actual expenditures are about $5 million. If this gap is not addressed, it
will continue to accumulate, creating a liability for future taxpayers. In addition, the District continues to add assets as the community grows and this is compounding the funding
issues around asset replacement. Most Canadian municipalities are facing the same issue. However, because we have relatively newer infrastructure, the District has an opportunity to
get ahead of the curve. The District has a plan in place to address this issue, including: 1. A maintenance program that utilizes best practices in infrastructure management techniques
to lengthen the life of existing assets and reduce the cost to maintain them; 2. Employing new materials and technology in constructing infrastructure that will last longer and cost
less to maintain; and, 3. Beginning in 2008, the District’s financial plan allocates 1% of taxation annually to specifically address the infrastructure program and protect the community’s
asset base for current and future citizens. Investment Renewal Spending $ M $5 M $10 M $15 M $20 M2008 2010 2012 2014 2016 Annual Unfunded Infrastructure Liability Additional Funding
-Cumulative 1% of Taxation Current Funding -Investment Renewal Spending Extend the useful life of facilities by managing preventive maintenance and repair/replace lifecycle programs
Complete Comprehensive Lifecycle Study and 30-Year Financial Plan 2007 Completed Studies 2008 Planned Studies Fire Hall 2 Fire Hall 3 Operations Centre Building City Hall Arts Centre
Estimated Replacement Value Annual Spending Required (estimated) Highways $579,978,500 $18,898,122 Drainage 170,090,568 4,041,054 Sewage 151,952,954 3,608,650 Water 120,833,285 2,416,666
$1,022,855,307 $28,964,492 Annual Report 2007 -District of Maple Ridge Page 34
Progress Report 2007 Process permit applications in an efficient and effective manner Once a building permit applicant has submitted the necessary plans and schedules to the District,
a number of reviews are performed to ensure the proposed construction conforms to bylaws such as parking, signage, and zoning. The District must also ensure that the application meets
development permit and setback requirements; complies with fire regulations; and that offsite servicing such as road access, curb and gutters, water and sewer connections and onsite
service elevations are sufficient. Number of working days to issue a building permit after receipt of necessary plans and schedules 2006 2007 Change Single Family Residential 15 to
20 20 to 30 Increase* Basement Finish 5 to 7 5 to 10 -Tenant Improvement 12 to 15 10 -15 -New Commercial Building 15 to 30 40 to 50 Increase* New Apartment Building 15 to 30 40 to 50
Increase* * An increase in the number of working days to issue a building permit was experienced in 2007 due to available staff resources. Provide staff with training that will broaden
their scope of job skills, enhancing effectiveness in their respective roles The District of Maple Ridge supports employee training and development that is directly related to the job.
Continued education is an opportunity for staff to gain new knowledge and skills, for preparation to meet future organizational needs and to ensure that District corporate goals are
achieved. In 2007, staff attended many internal workshops and computer courses as well as specific equipment training. A consultant was hired to complete an evaluation of all Parks
staff related to operation of specific equipment (1 and 3 tonne trucks, front-end loaders, ride-on lawnmowers, agricultural tractor and attachments) and safe trailer loading. 0 50 100
150 200 2005 2006 2007 Number of Certifications Other Financial Management Accomplishments On December 18, 2007, Council reached a unanimous consensus to adopt the 2008 -2012 Consolidated
Financial Plan. Annual Report 2007 -District of Maple Ridge Page 35
Progress Report 2007 Internal Service Measures The following set of performance measures relates to how the District provides corporate services to internal clients (i.e., municipal
staff), which ultimately assists them in providing services to the community. Performance Measures Provide prompt and effective assistance to information technology users in response
to a call for help Client expectations were met or exceeded in 99% of the cases that were rated in 2007, representing over 700 calls for assistance. However, client feedback remains
fairly low. Service Requests -Meeting Client Expectations 0 500 1000 1500 2000 2500 3000 3500 2004 2005 2006 2007 Exceeded Met Missed 1 or 2 Missed Many Unrated The number of requests
for assistance by technology users has shown a general downward trend year over year. This trend appears to be a consequence of not only investments in standardized hardware and software
technology, but investments in remote management tools that permit staff to automate many support functions. Reducing the maintenance and support workload on staff permits some resources
to be redeployed for project work. However, 2007 figures show a slight upward tendency from the previous year although it is too early to conclude the reasons or impact. Meeting Service
Level Agreement Times 0% 20% 40% 60% 80% 100% Emergency Urgent Important Standard New Work 2007 2006 Target Resolution targets were met in 3 of the 5 priority categories as noted in
the graph above. The ‘important’ and ‘urgent’ categories missed the resolution targets in 23 of 113 tickets. All remaining 2,281 tickets met their resolution targets. The Information
Services department is presently reviewing the Service Level Agreement to ensure resourcing and commitments are reasonable and all but unavoidable circumstances have been addressed.
Strategic Direction Strategic Leadership Process for strategic planning; involvement by senior management; broad understanding of the strategic direction. Community and Customer Focus
Define our customers; formally assess their needs; service standards; commitment to service; satisfaction measures. Process Improvement Document key processes; resolve inefficiencies;
continuous improvement of key processes; measure. People Focus Thorough recruiting, training, health & safety, employee involvement, issue resolution, employee satisfaction measures.
Partner/Supplier Focus Rigorous selection criteria; cooperative relationships; feedback; assist in their improvement efforts; involvement with new services development. Workplans and
Improvement Plans Link from strategic direction to workplans; emphasis on identifying improvement opportunities; broad understanding of workplans & improvement plans; measures of outcomes.
Annual Report 2007 -District of Maple Ridge Page 36
Services Provided by Municipal Departments The District’s operational and administrative structure is comprised of four divisions: Administration: Chief Administrative Officer – Jim
Rule The Chief Administrative Officer is responsible for the overall administration of the District’s departments, developing corporate policy, providing leadership and direction for
senior staff in the day-to-day and long-term business affairs of the District in accordance with Council goals, and providing advice to Council about District organization and operating
procedures. Communications Manager Corporate Communications – Gary Manson The Communications department provides advice and assistance to Council and staff at every level in the organization.
The department’s activities include disseminating timely and accurate information, ensuring customers and employees have ample opportunities for input/participation, and developing
communications strategies for specific issues. They are also responsible for assisting with the advertising and promotion of District programs and events and creating and supporting
a consistent visual identity for communications. Economic Development Manager Economic Development – Sandy Blue The Economic Development department assists current business owners and
those interested in starting a business in the District of Maple Ridge with strategic information and assistance in business planning, expansion opportunities and skill training, as
well as working with business and industry groups to develop strategic alliances and new economic opportunities. Human Resources Executive Director to CAO – John Leeburn One of the
District’s corporate values states “people are our most valuable resource.” The Human Resources department plays a key role in recruiting, transferring, and promoting the best people
for the job. The District strives to set employees up for success by providing them with the skills to meet the challenges of today and tomorrow. In this vein, the District continues
to make a very strong commitment to professional development and performance planning. The department ensures the training needs of the organization are identified and coordinates the
provision of training through both in-house and external suppliers. District performance planning is coordinated and supported, which is used to gauge morale, training, and attendance.
More than 80% of employees are governed by the terms of the Collective Agreement in place between the District and the Canadian Union of Public Employees. The negotiation and day-to-day
administration of the agreement (including grievance and classification administration) is a key service provided. A number of critical programs are administered, which contribute to
the well-being and productivity of District employees. These include: attendance management, employee assistance, the occupational health & safety, the employee recognition and suggestion,
and the administration of the employee welfare benefits. Community Development, Parks & Recreation Services: General Manager – Mike Murray The division’s role is to ensure coordination
of resources in management and development of parks, delivery of leisure services, acting as a networking agent, information broker, and community resource. Identified community needs
are addressed by a variety of approaches from direct provision of services to establishing partnerships. Jerry Sulina Park Annual Report 2007 -District of Maple Ridge Page 37
Services Provided by Municipal Departments Parks & Facilities Department Director – David Boag Recreation Department Director – Kelly Swift Community Services Department Director – Sue
Wheeler The three departments are responsible for the delivery of a wide range of leisure activities in both Maple Ridge and Pitt Meadows including physical, cultural, creative, social,
and intellectual pursuits to further a sense of community belonging and the growth and well-being of individual citizens. An agreement was reached in 1994 for the joint delivery of
Parks and Recreation Services in both Maple Ridge and Pitt Meadows. Direction is provided through a joint Parks and Leisure Services Commission comprised of three members of each Council
including both Mayors, three members of the School Board including the Chair, four citizens from Maple Ridge, and two citizens from Pitt Meadows. The 2001 Parks, Recreation and Cultural
Master Plan provides a comprehensive framework for the provision of services in both communities. Wherever possible the departments function in partnership with the private sector and
community-based organizations to provide leisure services utilizing a community development approach which is defined in policy statements adopted by the Commission and both Councils.
The service guidelines emphasize the protection of natural resources, the provision of basic leisure skill development, social opportunities, family-oriented and preschool leisure opportunities,
exposure to the arts, leisure education, and opportunities for reflection/escape. The departments also strive to facilitate the integration of the generations, the provision of public
opportunities for interpretation of the environment, special public events and exposure to sporting events, opportunities for social interaction and to encourage community beautification.
The Parks & Facilities department is responsible for operating the Municipal parks system which includes actively used parkland, sportfields, and significant greenbelt areas. The department
operates two Municipal cemeteries by maintaining the grounds, and by providing interment, associated record keeping, and public assistance. The department also oversees the maintenance
of all Municipal facilities including Recreation facilities, the Municipal Hall, Fire Halls, and Public Safety Buildings as well as rental and leased properties. The functions carried
out include janitorial services, elevator, boiler, heating, air handling service contracts, and energy management. The Recreation department operates numerous programs for public participation.
Residents are involved in drop-in use of the seniors’ recreation centre, youth centre, ice arena, public library, fitness, and aquatic facilities. The Community Services department
provides support to the Social Planning Committee with emphasis placed on working with the community to achieve social sustainability and building capacity in the community through
volunteer recruitment, training and group support. The departments provide a number of public meeting and activity facilities including the Leisure Centre (three pools, racquet courts,
a fitness testing and rehabilitation centre, fitness facilities, a gymnasium and the Greg Moore Youth Centre). There are also buildings at the Maple Ridge Fairgrounds, Hammond Pool,
Hammond Community Centre, Pitt Meadows Recreation Hall, Pitt Meadows Family Recreation Centre, and Harris Road Pool. The department is also involved in partnerships with others to operate
the Golden Ears Winter Club, the public library, the Arts Centre & Theatre, Whonnock Community Centre, the Museums in Maple Ridge and Pitt Meadows, Planet Ice in Maple Ridge, Ridge
Meadows Arenas in Pitt Meadows, Maple Ridge Golf Course, and several historic sites. Parks & Leisure Services works with several hundred community organizations and agencies (including
the School District and Douglas College) in the delivery of leisure services, often in partnership with the District through use of facilities and resources. As noted, in 1994 Maple
Ridge entered into a Joint Parks and Recreation Agreement with the District of Pitt Meadows. The Agreement provides for joint use and management of parks, facilities, and leisure services
within a boundary that includes both municipalities. The synergy created from this union provides significant benefits and cost savings to each municipality. The residents of each community
have full access to programs and facilities in either community. Cost savings are experienced because of economies of scale for operations. Future capital investments will be made that
benefit both municipalities collectively and, therefore, eliminate duplication. Maple Ridge is contracted to manage the operation and costs are shared based on a population-based ratio.
Annual Report 2007 -District of Maple Ridge Page 38
Services Provided by Municipal Departments Corporate & Financial Services: General Manager – Paul Gill The Corporate & Financial Services Division is responsible for making recommendations
to merge and align strategic planning, best practices, performance measures and budget priorities that guide decision-making in the organization. In addition, the division is responsible
for carrying out corporate initiatives as directed by Council and the Corporate Management Team. The Division consists of three departments: Information Services, Clerks, and Finance.
Corporate & Financial Services also provides support to the RCMP, Police Services, and the Fire department and are responsible for maintaining and improving the website. Clerk’s Department
Manager of Legislative Services – Ceri Marlo The Clerk's department is responsible for supporting the legislative matters and decisions of Council and for providing the official secretariat
for Council and all other statutory bodies within the corporation. This function includes agenda preparation, recording of official minutes, administration and certification of bylaws,
and the execution of all legal documentation on behalf of the District. The department is the liaison between the District’s contract legal service providers and Council and staff,
and is 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 Clerk's department also manages the corporate records management program and is responsible for compliance with Freedom of Information and Protection of Privacy legislation. The
department conducts the triennial general local and school district elections as well as by-elections and referenda. The department is responsible for the acquisition and disposal of
all District land needs at the best possible value to the taxpayer and for the administration of all rental properties. The District’s risk management program for loss control and insurance
is also a function of the department. Finance Department Director – Jacob Sorba The Finance department provides financial services through cooperative interaction with customers, and
coworkers within a framework of shared values. Responsibility and authority is derived from legislation mandated by the British Columbia Local Government Act, Provincial and Federal
Statutes and Municipal bylaws. From a legal and community perspective, the department’s mission is to “Conduct our business in a manner that upholds and enhances the public trust.”
From a corporate perspective, the department strategy and business plan is to support the administrative and financial needs of the District thereby enhancing the quality of service
to the public. This emphasis is on providing monthly financial reports, providing financial analysis and business advice to departments through a team of customer advisory representatives,
partnering with financial institutions to offer alternatives in meeting the needs of customers and seeking innovative ways to attract new revenue sources. Specific functions include
the preparation and monitoring of the Five Year Consolidated Financial Plan and the Annual Financial Statements; preparing and interpreting interim financial statements; levying and
collecting municipal taxes and utility fees; processing accounts payable and receivable; development and maintenance of financial systems; investing and safeguarding of the District’s
financial assets; and the provision of internal audit functions as well as general cashiering services. In addition, the department is responsible for reporting financial matters to
the Audit and Finance Committee. Information Services Department Chief Information Officer – John Bastaja Information Services (IS) is responsible for managing corporate computer systems
and supporting infrastructure. The corporate computer systems include hardware, software and data resources, and the governance framework which ensures information technology continues
to be a strategic business enabler. The Information Services department coordinates strategic technology direction for the District, develops and maintains common standards, architectures,
and business solutions to help deliver public services efficiently and enhances and operates the District's corporate communications and computing assets which include telephone, radio,
email, networks and servers. Annual Report 2007 -District of Maple Ridge Page 39
Services Provided by Municipal Departments The department also provides technical assistance to district staff, enhances and maintains corporate mapping and data assets and provides
data management, mapping, reporting, and project management consulting services. The Municipal computer network consists of a 1GB Ethernet network using 36 Windows 2000 servers, many
of which are virtualized. The District is also running the Open VMS operating system which supports the Oracle database as well as other business systems. More than 20 different enterprise-wide
business systems run on the computer network including a financial system, property and taxation system, payroll system, materials management, budget system, recreation system, facility
bookings, business licenses, and the Geographic Information System (GIS). Eight sites are supported, totalling 350 desktop machines and approximately 450 staff. District staff utilizes
desktop computers for business system and database access, word processing, spreadsheet development, desktop publishing, e-mail, Internet access, drafting, and map production. IS staff
support the Microsoft Office 2003 suite of products on the Windows XP operating system. Public Works & Development Services: General Manager – Frank Quinn The Public Works & Development
Services Division is responsible for the administration and implementation of municipal policies, bylaws, and services pertaining to the management of development, building construction,
infrastructure, growth, renewal, and maintenance in the District. The Division consists of Engineering, Planning, Operations, and Licences, Permits and Bylaws. The Recycling Society
also liaises with Council through this Division. Engineering Department Municipal Engineer – Andrew Wood The Engineering department provides municipal engineering services to residents
of Maple Ridge. Municipal Engineering is the application of engineering methods to the analysis, planning, design, construction, and record keeping of public works facilities and programs
relating to infrastructure. Central to the business of the department are four core customer service areas including Drainage and Terrain Engineering, Transportation and Traffic Engineering,
Wastewater (Sewer) Engineering, and Waterworks Engineering The department provides management, planning, analysis, policy, program and project development, initiation, implementation,
and evaluation. These core services are mandated through a series of bylaws such as the Water, Sewer, Soil, Subdivision, and Street and Traffic Control. Services are managed with an
emphasis on improved service quality, technology utilization, risk management, and environmental performance. This is important because the infrastructure assets of the District in
water distribution, roads, sewage, and drainage collection systems are estimated at approximately $440 million. Licences, Permits and Bylaws Director – Brock McDonald The Licences,
Permits and Bylaws department is responsible for bylaw enforcement, animal control and business licensing and permit application and inspections programs. The department ensures public
compliance with municipal bylaws; provides an effective animal control program; enhances traffic flow in the downtown core through enforcement of parking time limitations; maintains
the business licensing system; processes building, plumbing, electrical and gas permit applications and inspects the works carried out. Annual Report 2007 -District of Maple Ridge Page
40
Services Provided by Municipal Departments Operations Director – Russ Carmichael Operations is a front-line provider for basic public works services including transportation facilities,
fleet management, storm water management, water distribution, and sewage disposal. Operational focus is on the health and safety of the citizens of Maple Ridge; protecting the District’s
large investment in public works and underground infrastructure; protecting the environment; maintaining current service levels; providing amenity and convenience features; and providing
these services at a minimum cost to the taxpayers in a manner as responsive to their needs as possible. Roadworks is led by the Roads & Equipment Superintendent. Responsible for asphalt
patching, sidewalk maintenance, road grading, snow/ice control, bridge maintenance, street sweeping, and traffic signs. Storm and Sanitary Sewer Works is led by the Sewers Superintendent.
Responsible for vegetation control, ditch cleaning, storm sewer and culvert maintenance, flushing storm/sanitary sewer lines, maintenance of sanitary sewer mains and service connections,
collection of sewage and transfer to GVRD. Waterworks is led by the Waterworks Superintendent. Responsible for maintenance of watermains and service connections, servicing fire hydrants,
collecting water samples, reading water meters, installation and maintenance of water meters. Electro/Mechanical Works is led by the Electro/Mechanical Manager. Responsible for maintenance
of traffic control devices, street lighting, sewer and water pump stations, water reservoirs and chlorinating stations, radio communication system, Supervisory Control and Data Acquisition
(SCADA) system, and a variety of electronic equipment. Fleet Management is led by the Director of Engineering Operations and the Roads & Equipment Superintendent. Responsible for equipment
performance measures, vehicle replacement, equipment charge out rates, and equipment reserve funding. Purchasing is led by the Manager of Procurement. Responsible for implementation
of the municipal purchasing policy, contract tenders, municipal stores, participation in public sector cooperative groups, and administration of the purchasing card program. Each functional
area within the department closely monitors productivity, efficiency and unit cost, to be confident that District customers receive quality service at competitive prices. Calls are
received in this department 24 hours per day -7 days a week and are investigated, responded to and recorded in the public action request system. Planning Department Director – Jane
Pickering The Planning department is responsible for pursuing Council’s direction in land use policy creation and the management of a variety of development applications. The department
is also involved with data collection, monitoring and the dissemination of information and liaison with a number of internal and external agencies. A large component of the department’s
service lies in the area of corporate support as assistance is given to committees of Council as well as to initiatives from other areas of the corporation. The department has two sections
as follows: Development and Environmental Services The Development and Environmental Services section is primarily involved in the file management of the majority of applications received
in the Planning department including development permits and subdivision. This group is also responsible for the provision of the department’s environmental services, including policy
creation, the issuance of permits, and enforcement. The provision of mapping services also falls within the responsibilities of this section. This section is responsible for the implementation
of the Development Application Standards bylaw and coordinating the Environmental Review Committee. They are also responsible for processing development files including amendments to
the Official Community Plan and Zoning Bylaw, Land Use Inquiry, Subdivision, Development Permit, Development Variance Permit, and Land Reserve Commission filling applications. Other
areas include researching the environmental component of the Emergency Response Plan, reviewing the contract for the Mosquito Control Program and researching new contract provisions,
as well as assessing changes in Provincial regulations. Staff support is provided to the Bicycle Advisory Committee and to the Board of Variance along with providing Arboriculture services
including landscape inspection, street tree selection and inspection, and hazardous tree assessments for municipal work sites. Annual Report 2007 -District of Maple Ridge Page 41
Services Provided by Municipal Departments Community Planning The Community Planning section undertakes research, special projects, and reports on the direction the District is taking
as set out in the Official Community Plan. In the area of development application management, staff work with a file manager from the Development and Environmental Services group in
the preparation of development cases. The area planners also provide the policy direction and research capabilities for the department and provide support to the Social Planning Advisory
Committee, the Community Heritage Commission, and the Advisory Design Panel. This section is responsible for Zoning and Official Community Plan policy review and development and professional
support and advice to Council, committees of Council, members of the public, community groups, community agencies, and independent consultants. Technical assistance is provided to other
departments as well as brochure development. Community Planning is involved in the creation and review of the Official Community Plan community and ancillary neighbourhood plans, the
review of bylaws related to development and participate in GVRD committees as needed. Maple Ridge Fire Department Fire Chief, Director of Operations – Peter Grootendorst Fire Chief,
Director of Community Fire Safety – Dane Spence The primary mission of the department is the protection and preservation of life, property and the environment for citizens. This service
is provided by a group of 98 dedicated paid-on-call firefighters, 26 full-time firefighters, six chief officers, and two administrative support staff. The Fire department relies heavily
on cross-training and good communication to ensure that the department continues to function efficiently and effectively. Each of the assistant chiefs assumes responsibility for the
operation of the individual fire halls. In addition to administrative duties, the career officers assume the role of Duty Chief, which involves responding to all serious Fire department
emergency calls 24 hours a day, on a rotational basis. The types of emergency responses provided are alarm response, fire suppression, rescue, hazardous material spills and response
for medical aid. A great range of service is provided under these general categories. The firefighters are trained to the highest level of First Responder First Aid available in the
province. These skills are used to provide care to firefighters and the public in the event that the ambulance service is delayed or the incident is of sufficient size or complexity
that the ambulance paramedics require assistance. The use of automatic External Defibrillators provides the most modern first responder treatment for heart attack victims. Firefighters
are trained to meet the requirements of BC Firefighter Standard, Level II. Through an aggressive program of proactive inspections and public education the number and seriousness of
emergencies can be greatly reduced. The Fire Prevention Office conducts fire safety inspections of public buildings, high occupancy dwellings, day care, and adult care facilities to
ensure a basic level of life safety, and is also involved in business licence approvals and consulting on design and development. The Fire & Life Safety Educator coordinates the public
education program which uses the “Learn Not To Burn” curriculum. This program is taught to children through a school program and fire hall visits by girl guides, scouts and other organizations.
Fire education is also provided to adult groups who request it. The department is leading the province in its delivery of the Arson Prevention Program for Children (TAPPC) for juvenile
fire setters which reduces the risk of fire and injury in high hazard residences and provides education to children at risk. Firefighters in combination with a contract mechanic provide
a comprehensive preventative maintenance program on all equipment and trucks. The department is actively involved in the development and testing of the Municipal Emergency Program.
As Maple Ridge residents, the officers and firefighters strive to create a safe community for their families and neighbours. Hot Summer Nights Annual Report 2007 -District of Maple
Ridge Page 42
Services Provided by Municipal Departments Ridge-Meadows R.C.M.P. Inspector – Jim Wakely The Ridge Meadows detachment of the Royal Canadian Mounted Police provides police services to
the District. The Mission Statement of the RCMP reads: “The Royal Canadian Mounted Police is Canada’s National police service. Proud of our traditions and confident in meeting future
challenges, we commit to preserve the peace, uphold the law and provide quality service in partnership with our communities. The Ridge-Meadows RCMP provides a proactive and responsive
service to the community in our goals of maintaining “safe homes and safe communities”. This is accomplished in a variety of ways including investigation, enforcement, education and
crime prevention”. To meet the philosophical and operational requirements of the Mission Statement, the detachment is divided into sections that are responsible for various aspects
of the police role. Such specialization not only allows for the job to be performed more effectively but also allows for the development of expertise and professionalism. The major
sections are: • General Duty -Attends all emergencies relating to personal safety and responsible for the investigation of offences against the various Federal Acts, particularly the
Criminal Code of Canada, Provincial Statutes, and some municipal bylaws. • Traffic -Responsible for the investigation of traffic accidents and the enforcement of the Motor Vehicle Act,
many provisions of the Criminal Code, and various other Provincial Acts. • Crime Reduction Unit – targets prolific offenders and crime in both communities. • General Investigation -Responsible
for investigation of all serious crimes, including sexual assaults and fraud cases that require extensive investigation which are beyond the resources of the General Duty section. •
Other areas of police work include: Administration Police Dog Service Records Management Forensic Identification Youth Resource Officers Victim Services The detachment is
responsible for policing the communities of Maple Ridge and Pitt Meadows. Maple Ridge currently has contracted 86 RCMP member positions, Pitt Meadows has contracted 20 RCMP members,
and the Provincial Government provides for three positions. The total detachment complement is 109 members. As well, there are 33.5 full-time municipal employees who provide support
in clerical and administrative duties such as exhibits, guarding, customer service, records management, Canadian Police Information Centre (CPIC), Prime, volunteer coordination, training
and media and court liaison. As well, approx. 40 trained and supporting on-call resources provide back-up support to the regular complement. Ridge Meadows detachment has a significant
volunteer base of approximately 300 volunteers who dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch, and Auxiliaries.
Annual Report 2007 -District of Maple Ridge Page 43
Awards The District was the recipient of the 11th consecutive Government Finance Officer’s Association (GFOA) “Award for Outstanding Achievement in Popular Annual Financial Reporting.”
In order to receive this award, a government unit must publish a Popular Annual Financial Report whose contents conform to program standards creativity, presentation, understandability,
and reader appeal. The District was the recipient of the 17th consecutive GFOA “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 requirements of generally
accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding of financial reporting by municipal
governments and address user needs. The District website was recognized for two prestigious awards. “Online Strategy of the Year” At the annual VIATech Technology Awards in Victoria,
the District website was recognized for the creative usability, innovative design, and results achieved from the underlying communication strategy. “Community Excellence Awards Program”
The District website was honoured for having produced an outstanding website and demonstration of leadership and innovation. The UBCM Community Excellence Awards program encourages
local governments to showcase best practices that rise above others with vision, creativity and teamwork, and that furthermore can be a model for other municipalities. Maple Ridge was
the first community in British Columbia to engage in the Smart Growth on the Ground program in partnership with the Design Centre for Sustainability at UBC, the Real Estate Institute
of BC, and Smart Growth BC. This earned the District the coveted “Smarty Award.” The program has led to substantial policy and regulatory changes in support of a sustainable downtown
area in Maple Ridge. Andrew Wood, Municipal Engineer, produced a paper titled "Assessment of Water Main Break Data for Asset Management" which was selected for the 2007 American Water
Works Association Distribution and Plant Operations Division “Best Paper Award.” The paper was published in the July 2006 issue of Journal AWWA. Mike Murray, General Manager: Community
Development, Parks & Recreation Services was the recipient of the “British Columbia Community Achievement Award.” This award celebrates British Columbians who go above and beyond in
their dedication and service to others and who devote time and energy to making their communities more caring, dynamic, beautiful, healthy, and unique. “Community Excellence Award”
“Smarty Award” Annual Report 2007 -District of Maple Ridge Page 44
Awards The District won the BC Landscape & Nursery Association “Environmental Stewardship Award” for its Community Ecosystem Restoration Initiative. The Community Ecosystem Restoration
Initiative (CERI) is a program developed jointly by the District of Maple Ridge and ERA Ecosystem Restoration Associates, directing millions of dollars in urban forest benefits at minimal
or no cost to the local taxpayer. The initiative includes various objectives and benefits including: Identification of suitable restoration sites using municipal mapping and inventory
of disturbed areas, sparsely vegetated areas, dead and dying deciduous stands, as well as riparian areas that have a high incidence of invasive flora species; Developing landscape
prescriptions for hazard tree removal, thinning, invasive plant removal, and replanting for municipal public and private lands; Securing tree stocks using native species; Promotion
and support of ecosystem biodiversity conservation; Implementing planting of nearly 300,000 tree specimens around the District of Maple Ridge; Carrying out follow up treatments
– monitoring and maintenance; and Municipal-wide education outreach program with general public and school programs. The Municipal Advisory Committee on Accessibility Issues hosted
the fourth annual Awards ceremony, recognizing businesses and individuals who make an outstanding effort to support individuals with disabilities. The Maple Ridge Leisure Centre was
presented with an award for their commitment to making the centre welcoming and accessible for all individuals. The District is proud to announce that employees raised $30,200 during
this year’s United Way fundraising effort. Much of this money stays in the community to help those in need. The District received the much-coveted United Way “Award of Excellence” because
this was the fifth consecutive year that the District’s employee campaign achieved United Way “Gold” status. While this recognition is nice, the true value of the campaign is the funds
raised to assist friends and neighbours. Annual Report 2007 -District of Maple Ridge Page 45
Summary of Services and Regional Relationships The District of Maple Ridge is the sixth oldest and eleventh largest (by land size) of the 157 municipalities in British Columbia. It is
responsible for the provision of a wide variety of local government services. These include: • Building Permits • Business Licensing • Bylaw Establishment and Enforcement • Domestic
Animal Control • Drainage • Emergency Preparedness • Heritage • Land Use Planning • Library Facilities • Parks, except for Golden Ears Park, which is a Provincial Government responsibility,
and Kanaka Creek Regional Park, which is a Metro Vancouver (formerly Greater Vancouver Regional District) responsibility • Police and Fire Protection • Recreation & Cultural Facilities
and Programs • Sanitary Sewer Collection System • Transportation network (roads, bridges, street cleaning, sidewalks, street lighting, etc. – except portions of the Lougheed Highway
[#7] which fall under Provincial Government responsibility) • Waterworks Distribution System Typical local government services that are not an assumed responsibility of the District
of Maple Ridge include: • Flood Control (Provincial Government and local dyking districts) • Garbage Collection (private operation) • Hospital Care Systems (Provincial Government) •
Library Collection and Distribution System (Fraser Valley Regional Library) • Real Property Assessments (Provincial Government) • Sanitary Landfill (Greater Vancouver Sewerage and Drainage
District) • School System (Provincial Government and local school board) • Sewage Treatment (Greater Vancouver Sewerage and Drainage District) • Social and Health Programs (Provincial
Government) • Water Collection and Purification (Greater Vancouver Water District) The District of Maple Ridge is represented on the following Regional Boards, which provide a variety
of services for Maple Ridge residents. • Fraser Valley Regional Library (FVRL) – A regionalized library collection and distribution system that provides all of the operational aspects
of a library system. The members must provide the local facilities. • Metro Vancouver (formerly Greater Vancouver Regional District) – Provides air quality management, transportation
planning, regional housing, regional parks (the Kanaka Creek estuary and linear park is located within the Maple Ridge boundaries), labour relations for local government employees,
and administration of the 9-1-1 emergency telephone system. • Greater Vancouver Sewerage and Drainage District (GVS & DD) – Provides sewerage transfer and treatment on a regional basis
and the disposal of solid waste. • Greater Vancouver Transportation Authority/TransLink (GVTA) – Responsible for the integration of transit and road networking with regard to transportation
and land use. TransLink is headed by local governments, allowing the decision-making to focus on local concerns. • Greater Vancouver Water District (GVWD) – Responsible for acquiring
water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Annual Report 2007 -District of Maple Ridge Page
46
Summary of Services and Regional Relationships The District of Maple Ridge obtains services from the following inter-municipal organizations: • B. C. Assessment Authority (BCAA) – The
mandate of BC Assessment is to establish and maintain an independent, uniform, and efficient realproperty assessment system throughout British Columbia in accordance with the Assessment
Act. The Act requires that BC Assessment produce annual rolls with assessments at market value. • B. C. Society for the Prevention of Cruelty to Animals (BCSPCA) – Contract to provide
domestic animal pound and shelter and to operate a large animal pound as required. • B. C. Transit Authority – The Municipal Systems Program is provided through a partnership between
BC Transit, local government, and a transit management company. BC Transit is responsible for the provision of funding, vehicles, professional planning, marketing services, contract
administration, service audits, and financial accounting. The Municipality shares in the funding responsibilities, approves all service plans and tariffs, accounts for revenue, and
maintains all transit facilities (such as bus stops, exchanges, shelters, and benches). The operating company is responsible for the employment of drivers and mechanics, and the operation
of the service approved by the municipality. • Ministry of Education – Provincial Government School System (Residential and Non-Residential) – A kindergarten to grade 12 system that
serves students in public schools and independent schools. • Municipal Finance Authority (MFA) – A provincial organization that provides for marketing, placement, and administration
of all Municipal debt requirements (except the City of Vancouver). This Authority also operates an investment pool on behalf of municipalities. • Municipal Insurance Association (MIA)
– The Municipality is a Subscribed member of the Municipal Insurance Association of British Columbia (The “Exchange”) as provided by Section 3.02 of the Insurance Act of the Province
of British Columbia. The main purpose of the Exchange is to pool the risks of liability so as to lessen the impact upon any Subscriber. Under the Reciprocal Insurance Exchange Agreement
the Municipality is assessed a premium and specific deductible for its claims based on population. • Royal Canadian Mounted Police (RCMP) – Contract with the Federal Government to provide
police services (police officers); the Municipality provides the clerical support services and facilities. The District of Maple Ridge issues the property tax notices and acts as a
collection agent for all property taxes. The following organizations' levies are contained on the Municipal Property Tax Notice; however, the Municipal Council does not have control
or responsibility over their levy, expenditures or operation, except as a voting member: • Greater Vancouver Regional District • Greater Vancouver Transportation Authority/TransLink
• Provincial Government – School Taxes Annual Report 2007 -District of Maple Ridge Page 47
Message from the Corporate Finance Officer I am pleased to present, on behalf of the Finance Department, the 2007 Annual Report for the District of Maple Ridge in accordance with Section
167 of the British Columbia Community Charter. This report includes the Audit Report from BDO Dunwoody, LLP, the Consolidated Financial Statements and supplementary information for
the fiscal year ended December 31, 2007. Our 2006 Annual Report received the Government Finance Officer’s Associaton’s (GFOA) Canadian Award for Financial Reporting, an award that recognizes
local governnments across Canada that produce high quality financial reports. This was the 17th consectutive 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, 2007. For your convenience, it is divided into three sections, as follows: 1. Introductory Section
– Provides an overview of Council’s strategic direction and the economic and administrative context in which the District operates. 2. Financial Section – Presents the Consolidated
Financial Statements, accompanying notes and supplementary information, and the independent auditor’s report. 3. Statistics Section – Presents statistical and financial information
on a multi-year comparative basis. Local government financial statements are intended to assist readers to evaluate how public resources are being managed. They compare the deployment
of financial resources against budget and past performance. As required under British Columbia’s Community Charter, this Annual Report contains comprehensive information about the goals
and objectives within the focus areas identified by Council in their Strategic Plan. The 2007 Progress Report, on page 12, communicates performance towards the achievement of these
goals and objectives during 2007. We will continue to measure our performance in these areas and communicate results each year. 2007 in Review 2007 was an extremely busy year. Added
to the already ambitious work plans approved during business planning was the need to prepare for the threat of flooding during the spring freshet. The following highlights just a few
of the accomplishments realized during 2007: • Revised the Corporate Strategic Plan, incorporating sustainability principles • Conducted a major review of the DCC bylaw • Secured over
$2M in Provincial funding to improve the Albion Dykes • Supported the implementation of the Downtown Business Improvement Area, a non-profit organization with a vision of creating an
economically diverse and vibrant community core • Contributed $1.5M towards the acquisition of land for a regional park on the North Alouette • Invested $3M in upgrades to our roads
network • Worked with community agencies to pursue senior government funding in support of social issues • Completed installation of standby power systems for critical civic facilities
• Received the UBCM Community Excellence Program Award for our new website • Received the Smart Growth BC Smarty Award for policy development • Transferred Maple Ridge Municipal Holdings
Ltd’s assets to the District Local Economic Climate The economic outlook in British Columbia remained positive in 2007 with growth in real Gross Domestic Product (GDP) of 3.1%. In the
Lower Mainland the unemployment rate averaged around 4% for the year, similar to the Provincial average of 4.2%. There are some indications that the annual declines in the jobless rates
we have enjoyed since 2002 may be coming to an end; the result of a number of factors such as the high Canadian dollar, declining demand and prices for commodities such as lumber and
continued economic troubles in the United States. Growth in BC’s real GDP for 2008 originally forecast at 2.9% is now forecast to be about 2.2%. Locally, construction on both the Golden
Ears and the Pitt River Bridges is underway with completion expected sometime in 2009. Their completion should see traffic flows in the area ease and make the area more attractive for
business. In 2007, Maple Ridge continued to benefit from the brisk pace of local development. Almost 4,000 building permits were issued with an estimated construction value in excess
of $189M. Activity declined somewhat from the 2006 levels, reflecting the unusually large number of multi-unit developments started in 2006. Annual Report 2007 -District of Maple Ridge
Page 48
Message from the Corporate Finance Officer Maple Ridge Construction Values 113 104 109 256 189 0 50 100 150 200 250 300 2003 2004 2005 2006 2007 ($ Millions) Maple Ridge issued over
4,000 business licences in 2007. This is consistent with the number issued in 2006. Licences are issued for commercial, home-based, and non-residential businesses. The proportion of
licences for each category has remained consistent over the past five years with approximately 35% commercial, 39% homebased and 26% non-residential, indicating that Maple Ridge has
a relatively stable and diverse economic base. 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. 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 District’s
financial position or future operations. Interest Rate Risk The District has a large holding of portfolio investments. The interest earned on these holdings helps to offset the effects
of inflation on capital and other projects. Changes in interest rates could impact expected earnings. The District’s Investment Policy uses conservative long-range planning to ensure
that adequate funding is available for projects when needed. Regional Partnerships Maple Ridge provides sewer and water services to residents through its membership in the regional
district (Metro Vancouver) and related entities. The District 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 impact 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 through the use of a rate stabilization policy. This policy factors the effects of long-range regional plans
into annual rates. Disaster Recovery Events such as a pandemic, natural disaster or technology failure could have an impact on the District’s operations. An Emergency Preparedness plan
is in place and the District activates the Emergency Operations Centre (EOC) when needed to respond to events. In 2007, the EOC was activated during the spring freshet due to the threat
of flooding. A comprehensive response plan was developed to ensure that the District was ready to respond to the event and steps were taken to keep Maple Ridge residents informed about
the status of the spring freshet and steps they could take to prepare themselves for potential flooding. The Business and Financial Planning Process Maple Ridge has developed comprehensive
Business Planning Guidelines for use in the financial planning process. These guidelines are updated annually and are intended to assist Council with the difficult task of resource
allocation. Departmental business plans communicate alignment with the corporate strategic plan and identify: • Goals and objectives • Essential core business and service levels • Resource
distribution (financial and human) • Performance measures • Capital program and associated operating costs • Potential new revenue sources • Incremental spending programs The financial
planning process is also guided by a Financial Sustainability Plan; a group of 13 policies designed to position the District 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 the public to ask questions of
Council on decisions or to make submissions on all programs. Under the British Columbia Community Charter the District 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. Council adopts a financial plan
for the subsequent five years each December 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. The 2007-2011 Financial Plan was developed using the following key assumptions, all of which were discussed at Council meetings open
to the public: • The assessment base would experience real growth of 2.35% per year Annual Report 2007 -District of Maple Ridge Page 49
Message from the Corporate Finance Officer • Property tax revenues would increase by 4.75% in 2007 and by 4% in 2008 through 2011 • The Fire Improvement Levy would continue to increase
by $600,000 plus growth each year • Sewer Utility rates would increase by 5% and Water Utility rates by 9% each year These assumptions were incorporated into a financial plan that provided
for the retention of existing service levels and the implementation of some initiatives in support of Council’s focus areas. Some key decisions incorporated into the plan include: •
Support for downtown renewal • Support for corporate succession planning • Provision for staff in key areas experiencing shortages • Support for a sustainability implementation plan
The 2007-2011 Financial Plan reflected Council’s commitment to maintaining our infrastructure into the future. Starting in 2008, 1% of the approved tax increases will be directed toward
this issue, allowing Maple Ridge to begin to close the gap between current infrastructure renewal spending and the levels needed to maintain our infrastructure as it ages. Financial
Review – Overview The District is committed to providing financial reports that enhance stakeholder trust. The following discussion and analysis provides information in support of the
2007 Audited Consolidated Financial Statements and is intended to enhance understanding of our financial activities and some of the major factors that affected our financial position.
It is supplementary information to the financial statements and should be read in conjunction with the Consolidated Financial Statements, accompanying notes and supplementary information.
The District 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 for local governments, as recommended by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants.
The Consolidated Financial Statements include the operations of the General, Water, Sewer, Capital and Reserve Funds, and the District’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 government’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 Dunwoody LLP. The role of the external auditor is to present
an independent opinion as to the fair presentation of the District’s financial position and operating results and confirm that the financial statements are free from any material misstatements.
The auditor is responsible for advising management and the Audit and Finance Committee of any control or operational items that may have been identified during the audit procedure.
The Audit and Finance Committee is a committee selected by Council to manage the financial and business affairs of the District. The Committee operates under adopted Terms of Reference.
In accordance with the Terms of Reference, Council appoints three Councillors; the Mayor is a member ex-officio. Meetings are open to the public except for those items deemed to be
“in camera” and Council must, by resolution, receive the minutes from the committee meetings. The Committee is responsible for appointing/dismissing the external auditor, reviewing
the terms of engagement, fees, and scope of the audit and any non-audit services contracted, and evaluating the performance of the auditor. The Committee also reviews any reports, the
Management Letter and reports and financial statements of the wholly-owned companies. The Committee has the authority to request from management specific reports or analysis and is
authorized to request the presence of other staff to report or answer questions on financial matters. The Financial Statements: The Consolidated Financial Statements are reviewed and
approved by the Audit and Finance Committee. The second and third quarter consolidated financial results are also made available to the committee. In addition, the committee meets periodically
with the external auditor and management to discuss the auditor’s Management Letter, the scope and timing of the annual audit and, to determine whether specific findings or other related
matters need further investigation or audit. Annual Report 2007 -District of Maple Ridge Page 50
Message from the Corporate Finance Officer Financial Statement Composition Revenue and Capital Funds have transactions with outside groups, with each other and with Reserve Funds. Only
transactions with outside groups are reported in Consolidated Financial Statements. The Consolidated Statement of Financial Position (Statement A) provides information on the financial
position of the District including Financial Assets, Liabilities, and Net Financial Assets (Debt). The Consolidated Statement of Financial Activities (Statement B) reports the extent
to which expenditures are offset by revenues and the change in Fund Balances. The Consolidated Statement of Changes in Cash and Temporary Investments (Statement C) reports the net change
in cash resources and how the District financed its activities throughout the year. 2007 Consolidated Financial Statements From a financial perspective, the results for 2007 are positive.
The year ended without the Net Debt projected in the financial plan. Revenues exceeded expenditures by $6M compared with a projected deficiency of $17M; reserve balances increased by
$4M to a total of $46M. 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 2007. The following sections provide an analysis of the 2007 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 to $10M representing
an improvement in financial position of $6M compared to a planned decline of $17M. • Municipal long-term debt decreased by $2M to a total of $46M. • Unused annual debt servicing capacity
based on our current financial condition is $13.5 Million. 1 Statement A – Page 61 Consolidated Statement of Financial Position This statement reports the financial assets and liabilities
of the District. The difference between financial assets and total liabilities is Net Financial Assets if positive and Net Debt if negative. This figure provides the District with an
indicator of financial flexibility and of future revenue requirements to finance activities and meet existing financial commitments. Financial Assets: • The District has a Net Financial
Asset position of $10M as at December 31, 2007. The change in Net Assets is discussed in more detail in the Consolidated Statement of Financial Activities (Statement B). • Cash and
investments have increased by $15M through earnings ($6M) and deposits for work to be done in the future ($9M). • Receivables increased by $1.5M mainly due to an increase in amounts
due from higher levels of government for emergency related events and flood mitigation works. Liabilities: • The actuarially determined liability for future employee benefits is $4.1M.
This liability will be settled over the longer term and does not impose an immediate claim on cash flow. • As discussed in section 6 there were a number of capital projects $14.7M that
were not completed as planned by December 31, 2007. Had these projects been completed as planned they would have decreased cash and therefore the Financial Position would have been
Net Debt of $10.8M. 2 Statement B – Page 62 Consolidated Statement of Financial Activities This statement reports the extent to which revenues raised in 2007 were sufficient to meet
expenditures in 2007. It shows whether the District has met its expenditures with revenues, by incurring liabilities or by drawing on existing financial assets. i) Consolidated Revenue
(Statement B) Compared to previous year (2006) Revenue from general taxation increased $3.8M through a combination of higher tax levies and growth of the assessment roll. User fees
and other revenue increased by $1.6M. Most of this can be attributed to growth and building related activities. Since development revenues and senior government grants are often linked
to capital ex-Consolidated Statements Statement A, B & C Taxpayers Vendors Employees Outside Groups General Revenue Utilities Revenue Subsidiary Companies Statement 1 General Capital
Utilities Capital Subsidiary Companies Statement 2 Reserve Funds Reserve Accounts Statement 3 Transactions Transactions Transactions Transactions Annual Report 2007 -District of Maple
Ridge Page 51
Message from the Corporate Finance Officer penditures, most changes in these revenues are related to changes in capital expenditures. Investment income was up due in part to a larger
portfolio. However, the market value of these investments was below carrying value at year-end, which may necessitate a write down in 2008. There is virtually no risk of not recovering
the face value of these investments over the longer term as they are guaranteed by other governments or major Canadian banks. ii) Consolidated Revenue (Statement B) Compared to budget
(2007) As in previous years, there were variances between budget and actual and, as in previous years, a large part of this difference was related to the capital program. Development
fees (earned DCC's) and Capital grants were budgeted based on the expected completion of capital projects. As the capital expenditures did not occur there was no corresponding revenue
recognized. This condition contributed to an unfavorable variance of about $17M. This was offset by higher than expected revenues from investment earnings and user fees, such as building
permits. iii) Consolidated Expenditures (Statement B) Compared to previous year (2006) Consolidated expenditures are comprised of both operating and capital expenditures. It is useful
to discuss each separately as Council considers the budget and funding sources separately. Statement 1 reports on operating expenditures and Statement 2 reports on capital expenditures.
iv) Consolidated Expenditures (Statement B) Compared to budget (2007) The consolidated financial activities for 2007 reflect a positive variance of $35.6M compared to budget. The main
contributor to this variance is the level of capital expenditures. Actual expenditures were $32M less than forecast in the Adopted Financial Plan. (See Segment Report for functional
comparisons – Page 70). 3 Statement C – Page 63 Consolidated Statement of Change in Cash and Temporary Investments This statement represents financial resources (cash and investments
of less than one year) that are available in the short-term to satisfy debt obligations and expenditures. The change in cash and short-term investments is linked to, but is not identical
with, the excess of revenue over expenditures. For example, when cash is received for a refundable deposit, cash is increased but revenue is not. The District’s cash position decreased
by $9.7M in 2007; this was due to a change in investment strategy which saw longer-term portfolio investments increase by $25M. The increase in portfolio investments is attributable
to: • A change in investment strategy $9.7M • Excess of revenue over expenditures $6.3M • Increase in DCC cash collections $5.7M • Prepayments and other deposits $3.3M 4 Statement 1
– Page 78 Statement of Changes in Operating Fund Balances i) Operating Expenditures Compared to previous year (2006) The overall increase in expenditure levels was about 8% but there
were a couple of exceptional areas of increased costs: Transportation costs increased, primarily the result of successfully filling some staffing vacancies. (12%). Water utility
costs were up due to both increased consumption and rates as well as the early payout of a cost share agreement with the regional district. (34%). ii) Operating Expenditures Compared
to budget (2007) Operating expenditures were below budget in most areas, the result of deferred work projects and savings from pending labour contracts. The related expenditures are
expected to occur in 2008. In addition, RCMP contract costs were lower than anticipated, resulting in savings in the Protective Services area. 5 Statement 2 – Page 79 Statement of Changes
in Capital Fund Balances i) Capital Expenditures Compared to previous year (2006) Excluding developer contributed assets, capital activity increased overall by $6.2 million from last
year. This increase was driven by a few key projects: Installation of emergency generators for critical civic facilities Replacement of a fire truck Reinforcement of Albion Dyke
structures Drainage improvements on 240 Street ii) Capital Expenditures Compared to budget (2007) Actual 2007 capital expenditures fell short of budget by $32M. This variance, although
large, is in line with the District’s experience in most years and can be attributed to a number of factors including pending agreements with other agencies and extended negotiation
times associated with many land acquisitions. Annual Report 2007 -District of Maple Ridge Page 52
Message from the Corporate Finance Officer 6 Other 2007 Fund Balances: i) Operating Fund (Statement 1) – Page 78 The Operating Fund balances of $9.8M (as shown on Statement 1) are detailed
in the notes to the financial statements under “significant accounting policies.” These funds represent financial assets available to the District that Council has not earmarked for
specific future use. ii) Capital Fund (Statement 2) – Page 79 This fund is in a deficit position of $72.8K because of a shortfall in the identified funding source for a parks project.
In the interim carrying costs are allocated to the General Revenue Fund. There is no effect on the consolidated expenditures or the financial position. Funding will be available in
2008. iii) Reserve Accounts and Funds (Statement 3) – Page 80 Reserve Accounts are appropriations of surplus, established informally and generally associated with the operating program.
These totaled $18.4M as at December 31, 2007. Reserve Funds are established by Council bylaw and are usually restricted for capital purposes. Financial assets within a reserve fund
can only be for the purpose it was established. These totaled $28M as at December 31, 2007. 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 District to manage the needs of a growing community
for over 30 years. There is $46M in various reserves at year-end. However some of that amount relates to capital projects that were not completed before December 31, 2007. If these
projects had been completed as planned, the Reserve balances would have been reduced by approximately $11.6M and Net Debt increased similarly. Assessment of Trends The District has
Net Financial Assets of $10 million at the end of 2007. This position has improved from Net Debt of $1 million in 2005, which was the result of a planned reduction to acquire physical
assets including the Arts Centre and Theatre, an expanded Leisure and Youth Centre, the Planet Ice Arenas and Ridge Meadows Seniors Centre. Based on current projections, we expect our
financial position to move into Net Debt for the next five years. These projections are based on the expectation that capital expenditures will occur as planned. Past experience indicates
that this does not typically occur but it is important to keep in mind the impact of the financial plan on our financial position. Outlook In December of 2007, Council adopted a financial
plan for 2008–2012. The plan includes an aggressive capital program with almost $190M in projects intended to address infrastructure needs in the District and uses debt financing as
part of the funding strategy. Overall, the District’s financial condition remains strong, with continued growth expected in the assessment base, potential revenues from the sale of
surplus land holdings and available debt servicing capacity. Challenges that we continue to monitor and address in our financial plans include: • 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 • Recruiting and retaining staff in the current labour market • Changes to PSAB guidelines and reporting models 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 17th consecutive
year. Some items planned for 2008 are: • Completion of an Area Plan for the Downtown • Conduct a comprehensive fleet analysis using the E3 Fleet Green Guidelines • Expansion of Fire
Hall #1 incorporating LEED principles • Implementation of the Community Safety Officer Program • Municipal Election in November Finally, I would like to take this opportunity to thank
members of Council, the Corporate Management Team and all Municipal employees for their support in achieving the 2007 results. I would also like to acknowledge the Communications Department’s
help in publishing this report. 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 Finance Officer May 7, 2008 Annual Report 2007 -District of Maple Ridge Page 53
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 District of Maple Ridge. The District’s Financial Statements contained in this report have been prepared in accordance with the accounting principles and disclosure
requirements of the Canadian Institute of Chartered Accountants guidelines contained in the Public Sector Accounting and Auditing Standards Manual. The Director of Finance is responsible
for submitting annually to the Audit Committee and Council audited financial statements. These financial statements include the consolidated results of the District of Maple Ridge for
the fiscal year ending December 31, 2007. The preparation of the annual financial statements is the responsibility of the Finance Department; this includes the preparation of working
papers and providing support and related financial information to external auditors during the year-end audit. The Consolidated Financial Statements of the District of Maple Ridge provide
important information about the overall financial condition of the District. The purpose of the consolidated financial statements is to present the effects of transactions of the District
taking into consideration the accounting for all District Funds, MRMH Ltd., and CDMR Developments Ltd. The audited 2007 Consolidated Financial Statements for the District include: District
Financial Statements: • Management’s Responsibility for Financial Reporting • Auditors' Report • Significant Accounting Policies • Consolidated Statement of Financial Position • Consolidated
Statement of Financial Activities • Consolidated Statement of Change in Cash and Temporary Investments • Notes to the Consolidated Financial Statements • Consolidated Report of Segmented
Revenue and Expenditures • Statement of Changes in Operating Fund Balance • Statement of Changes in Capital Fund Balances • Statement of Changes in Reserve Balances • Continuity Schedule
of Long Term Debt • Continuity Schedule of Reserves Annual Report 2007 -District of Maple Ridge Page 54
Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 55
Annual Report 2007 -District of Maple Ridge Page 56
Significant Accounting Policies For the Year Ended December 31, 2007 (a) Reporting Entity and Basis of Consolidation The District of Maple Ridge (The "Municipality") is a local government
located in British Columbia, Canada. The Municipality is not subject to income taxes. These financial statements have been prepared using recommendations issued by the Public Sector
Accounting Board of the Canadian Institute of Chartered Accountants. They consolidate the activities of the General, Water and Sewer, Operating and Capital Funds,and Reserve Funds of
the Municipality, and the Municipality’s wholly owned subsidiaries C.D.M.R. Developments Ltd. and Maple Ridge Municipal Holdings Ltd. The operating activities of the subsidiary companies
are included in the General Revenue Fund and the Capital activities of the subsidiary companies are included in the General Capital Fund. 2007 2006 Operating Funds (Statement 1) -As
at December 31, the fund balances were as follows: General Revenue Fund $ 2,673,416 $ 2,442,301 Sewer Revenue Fund 3,737,315 3,401,602 Water Revenue Fund 3,452,433 3,353,988 9,863,164
9,197,891 Capital Funds (Statement 2) -As at December 31, the fund balances were as follows: General Capital Fund (72,817) 393,746 Sewer Capital Fund --Water Capital Fund --(72,817)
393,746 Reserves (Statement 3) -As at December 31, the reserve balances were as folllows: Reserve Fund and Reserve Accounts 46,248,885 42,062,019 Total Fund Balances 56,039,232 51,653,659
Long term Debt -comprised of the debts shown on Schedule 1 45,844,029 47,737,412 Net Assets $ 10,195,203 $ 3,916,247 (b) Accrual Accounting The accrual method for reporting revenues
and expenditures has been used. Revenues are recorded in the period they are earned. Expenditures are recorded as the cost of goods or services in the period they are obtained. Consolidated
Financial Statements Annual Report 2007 -District of Maple Ridge Page 57
(c) Revenue Recognition Taxation Annual levies for non-optional municipal services and general adminstrative services are recorded as Taxes for municipal purposes. Levies imposed by
other taxing authorities are not includes as Taxes for municipal purposes. Taxes are recognized as revenue in the year they are levied. Through the British Columbia Assessments appeal
process Taxes may be adjusted by way of supplementary roll adjustments. The affects of these adjustments on Taxes are recognized at the time they are awarded. User fees and other revenue
Charges for sewer and water usage are recorded as User fees and other revenue. Senior government transfers Unconditional grant revenue is recognized when it is received. Conditional
grant revenue is recognized to the extent the conditions imposed on it have been fulfilled. Development revenue Receipts that are restricted by the legislation of senior governments
or by agreement with external parties are reported as Restricted Revenues at the time they are received. When qualifying expenditures are incurred restricted revenues are brought into
revenue as Development revenue. Restricted Revenues are comprised of the amounts shown in Note 11. Investment income The Municipality invests in pooled funds of the Municipal Finance
Authority of British Columbia. Earnings of these funds are allocated to the members from time to time based on the market value of the pool. The Municipality recognizes only its share
of the realized earnings of the pool. This revenue is recorded as Investment Income and the amount is added to the cost of the units held. To the extent that financial instruments have
no stated rate of return, Investment income is recognized as it is received. Local improvement revenue The Municipality records capital expenditures for property and equipment funded
by local improvement agreements as they are incurred. Revenues are recognized as Development revenue at the time of the expenditures to the extent that they will be recoverable. Local
improvement levies subsequently imposed under the agreement are recorded as User fees and other revenue for the portion that pertains to a carrying charge. Proceeds from disposal of
property and equipment Proceeds from the sale of tangible property and equipment are recognized as revenue at the time of sale. (d) Consolidated expenditures Consolidated expenditures
reported on the Consolidated Statement of Financial Position are reported by function and include operating, capital and interest costs and are net of internal equipment allocations.
Reporting by object (type) of expenditure is included in the Segment Report. (e) Property and equipment Property and equipment purchased or constructed and work in process are reported
as capital expenditures and are classified according to their functional use. Property and equipment donated are reported at fair market value at the time of the donation. Capital expenditures
are reported on the Consolidated Report of Segmented Revenue and Expenditures. Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 58
(f) Subdivision infrastructure Subdivison streets, lighting, sidewalks, drainage, and other infrastructure are required to be provided by subdivision developers. Upon completion they
are turned over to the Municipality. The Municipality is not involved in the construction and does not budget for either the contribution from the developer or the capital expenditure
in its financial plan. The budget figures presented on the financial statements are equal to the value of infrastructure turned over to the Municipality during the year. (g) Use of
estimates/measurement uncertainty The preparation of financial statements in accordance with Canadian generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent asets and liabilites at the date of the financial statements and the reported
amounts of revenue and expenditures during the reporting period. Significant areas requiring use of management estimates relate to the determination of employee future benefits, the
outcome of litigation and claims and the precentage of completion of buildings and subdivision inspections. Actual results could differ from those estimates. The Municipality monitors
and treats contaminates produced at a solid waste landfill site it closed in 1989. The eventual expenditures the Municipality intends to incur related to the site are not determinable
and no accrual for them has been recorded. Monitoring and treatment expenditures are recognized as they are made. (h) Budget figures The budget figtures used are based on the five year
financial plan adopted May 8, 2007. Contributed subdivision infrastructure for 2007 has been added to the adopted financial plan amounts in order to better demonstrate comparability
with the actual results. (i) Financial instruments The Municipality's financial instruments consist of cash and temporary investments, portfolio investments, accounts receivable, recoverable
local improvements, other assets, accounts payable and accrued liabilities, refundable performance deposits and long-term debt. Unless otherwise indicated, it is management's opinion
that the Municipality is not exposed to any significant interest, credit, or currency risks arising from these financial instruments. (j) 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. (k) Cost share agreement
The Municipality participates in a cost share agreement with the City of Pitt Meadows to provide all of the recreation and cultural services and maintain all of the parks in both municipalities.
The Municipality recognizes expenditures at their gross value and records the City of Pitt Meadodws contribution as revenue. (l) Basis of segmentation/Segment Report The Municipality
has adopted the new Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping
activities that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attribted to each segment. Expenditures reported
for each segment include an allocation for internal equipment charges. Interest is allocated to functions based on the purpose of specific borrowings. Consolidated Financial Statements
Annual Report 2007 -District of Maple Ridge Page 59
Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 60
Statement B Consolidated Statement of Financial Activities For the Year Ended December 31, 2007 Actual Budget Actual 2007 2007 2006 Revenue -(segment report): Taxes for municipal purposes
(note 9) $ 46,096,676 $ 46,200,741 $ 42,221,337 User fees and other revenue 26,139,978 24,452,628 24,568,587 Senior government transfers 4,914,817 4,358,860 2,487,939 Development revenue
8,556,488 24,476,456 5,065,681 Interest and investment income Investment income $ 2,846,285 Interest income 1,315,634 Less: Deferred amount (985,393) Interest and investment income
3,176,526 3,176,526 1,695,000 2,455,874 Asset disposal proceeds and other gains 929,590 1,137,000 525,221 Contributed subdivision infrastructure 1,490,323 1,490,323 10,848,250 91,304,398
103,811,008 88,172,889 Expenditures -(segment report): Protective services 22,997,397 31,893,381 19,173,524 Transportation services 15,621,956 29,545,408 16,659,206 Recreation and cultural
17,525,321 24,309,923 17,872,291 Water utility 9,087,857 9,299,602 9,388,844 Sewer utility 6,681,886 8,258,612 7,873,626 General government 10,483,182 13,370,651 9,553,553 Planning,
public health and other 2,627,843 4,025,258 2,607,170 Change in allowance for investments --169,283 85,025,442 120,702,835 83,297,497 Excess (Deficiency) of Revenue over Expenditures
6,278,956 (16,891,827) 4,875,392 Principal/Sinking Fund payments (schedule 1) (1,893,383) (1,974,770) (2,398,105) Debt Issued -900,000 (357,675) Increase (decrease) in Fund Balances
4,385,573 (17,966,597) 2,834,962 Fund Balances Beginning of the Year 51,653,659 51,653,659 48,818,701 Fund Balances End of the Year $ 56,039,232 $ 33,687,062 $ 51,653,659 a) The notes
to the Consolidated Financial Statements are an integral part of this statement b) Contingencies, Commitments and Unrecognized Liabilities (Note 10) Consolidated Financial Statements
Annual Report 2007 -District of Maple Ridge Page 61
Statement C Consolidated Statement of Change in Cash and Temporary Investments For the Year Ended December 31, 2007 Actual 2007 Actual 2006 Cash and Temporary Investments Provided by
(Used for): Operations: Excess (Deficiency) of Revenue over Expenditures $ 6,278,956 $ 4,875,392 Decrease (Increase) in Non-Cash Financial Assets Accounts receivable (1,680,757) (5,076,347)
Recoverable local improvements (61,435) 567,873 Other assets 11,761 388,702 (4,548,525) (4,119,772) Increase in Short Term Liabilities Accounts payable 1,913,517 1,874,683 Deferred
revenues 1,581,942 1,674,387 Restricted revenues 4,165,973 9,447,345 Employee future benefits 207,400 327,626 Refundable performance deposits and other 4,859,650 532,114 12,728,482
13,856,155 Financing: Principal/Sinking Fund payments (1,893,383) (18,340,433) Long term debt issued -16,300,000 (1,893,383) (2,040,433) Investing: (Increase) decrease in portfolio
investments (25,129,299) (17,044,593) (Decrease) increase in Cash and Temporary Investments (9,745,675) (4,473,251) Cash and Temporary Investments -Beginning of Year 28,066,766 32,540,017
Cash and Temporary Investments -End of Year $ 18,321,091 $ 28,066,766 a) The notes to the Consolidated Financial Statements are an integral part of this statement b) Contingencies,
Commitments and Unrecognized Liabilities (Note 10) Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 62
Notes To The Consolidated Financial Statements For the Year Ended December 31, 2007 1. Cash and Investments Cash and Temporary Investments: Cash and temporary investments as at December
31, 2007 were comprised as follows: 2007 2006 Cash $ 1,321,410 $ 3,250,031 Temporary Investments 16,999,681 24,816,735 $ 18,321,091 $ 28,066,766 Temporary investments are bank term
deposits and Guaranteed Investment Certificates with effective interest rates of 4.55% -5.15%. Additionally, the Municipality holds temporary investments of $1,801,144 ($1,345,047 for
2006) and agreements receivable of $1,047,529 ($1,153,668 for 2006) for trusts which are not reported elsewhere in the financial statements. They are held for the following trusts:
Balance Dec 31, 2006 Interest Earned Receipts Disbursements Balance Dec 31, 2007 Latecomer Fees $ 102,810 $ -$ 71,649 $ 128,593 $ 45,866 Cemetery Perpetual Care 586,559 26,864 34,051
26,864 620,610 Greater Vancouver Sewer & Drainage District 1,809,346 -1,539,359 1,296,464 2,052,241 Albion Dyking District -40 142,143 12,227 129,956 $ 2,498,715 $ 26,904 $1,787,202
$ 1,464,148 $ 2,848,673 Portfolio Investments Portfolio investments include Provincial Government Bonds and Bank Notes with effective interest rates of 3.12% -5.0%. They also include
equity-based Bank Notes and pooled investment funds administered by the Municipal Finance Authority of British Columbia, neither of which has a stated rate of return. The carrying value
of securities is based on the cost method whereby the cost of the security is adjusted to reflect investment income, which is accruing, and any permanent decline in market value. The
carrying value of Portfolio Investments, net of an allowance of $169,283 ($169,283 for 2006), at December 31, 2007 was $92,159,630 ($67,030,331 for 2006). The market value at December
31, 2007 was $90,421,875 ($65,910,491 for 2006), included in this amount is $24,268,670 ($7,500,000 for 2006) for securities shown at cost for investments for which there is no active
market. 2. Accounts Receivable 2007 2006 Property Taxes $ 3,535,855 $ 3,158,191 Other Governments 2,139,408 881,928 General and Accrued Interest 2,618,246 2,585,842 Development Cost
Charges 8,799,696 8,893,135 17,093,205 15,519,096 Less: Allowance for Doubtful Accounts (57,094) (163,742) $ 17,036,111 $ 15,355,354 Consolidated Financial Statements Annual Report
2007 -District of Maple Ridge Page 63
3. Recoverable Local Improvements The Municipality provides interim financing for certain geographically localized capital projects.It recovers these amounts either from benefiting property
owners or from provincial subsidies. As at December 31, 2007 the recoverable balance was comprised as follows: 2007 2006 Recoverable from property owners Local improvement fund projects
$ 716,266 $ 591,083 Sewerage projects -8,517 716,266 599,600 Recoverable from Province Sewerage projects 155,185 206,155 Water system projects 4,758 9,019 159,943 215,174 $ 876,209
$ 814,774 4. Pension Plan The Municipality and its employees contribute to the Municipal Pension Plan (the “Plan”), a jointly trusted pension plan. The Board of Trustees, representing
plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of the benefits. The pension plan
is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 144,000 active members and approximately 51,000 retired members. Active
members include approximately 35,000 contributors from local governments. Every three years an actuarial valuation is performed to assess the financial position of the Plan and the
adequacy of plan funding. The most recent valuation as at December 31, 2006 indicated a surplus of $438 million for basic pension benefits. The next valuation will be as at December
31, 2009 with results available in 2010. The actuary does not attribute portions of the surplus to individual employers. Employer contributions to the Plan for 2007 were $1,454,528
($1,266,984 for 2006) they are included in consolidated operating expenditures. Employee contributions for 2007 were $1,251,265 ($1,145,208 for 2006). 5. Accounts Payable and Accrued
Liabilities: 2007 2006 Accounts Payable: General $ 5,379,608 $ 2,893,433 Other Governments 4,984,346 5,712,422 Salaries and Wages 1,052,388 915,846 11,416,342 9,521,701 Accrued Liabilities:
Vacation Pay 505,702 503,233 Other Vested Benefits 291,407 275,000 797,109 778,233 $ 12,213,451 $ 10,299,934 Consolidated Financial Statements Annual Report 2007 -District of Maple
Ridge Page 64
6. Long Term Debt (Schedule 1) Long Term Debt is reported net of Sinking Fund balances and interest expense is reported net of Sinking Fund earnings. The Municipality carries no debt
for others. The Long term debt issued and outstanding as at December 31, 2007 was $45,844,029 ($47,737,412 for 2006). The following principal, sinking fund and interest are payable
over the next five years. 2008 2009 2010 2011 2012 $ 1,794,001 $ 1,727,113 $ 1,760,031 $ 1,779,974 $ 1,814,777 As at December 31, 2007 the Municipality has approved but un-issued long
term debt in the amount of $700,000 under Loan Authorization Bylaw 6246 which expires in 2011. 7. Other Assets Debt Reserve Fund: The Municipal Finance Authority of British Columbia
provides capital financing for regional districts and their member municipalities. The Authority is required to establish a Debt Reserve Fund. Each regional district, through its member
municipalities who share in the proceeds of a debt issue, is required to pay into the Debt Reserve Fund certain amounts set out in the debt agreements. The Authority pays into the Debt
Reserve Fund these monies from which interest earned thereon less administrative expenses becomes an obligation to the regional districts. It must then use this fund, if at any time
there are insufficient funds, to meet payments on its obligations. If this occurs, the regional districts may be called upon to restore the fund. Upon the maturity of a debt issue the
unused portion of the Debt Reserve Fund established for that issue will be discharged to the Municipality. The Municipality has estimated that there is only a remote possibility that
these funds will not be paid to it and therefore these funds have been included in Other Assets of $600,067 ($611,828 for 2006). 8. Employee Future Benefits The Municipality provides
employee future benefits in the form of severance benefits and vested and non-vested sick leave to qualifying employees. These benefits are not separately funded. Severance benefits
are cash settlements paid to employees who cease their employment with the Municipality after a specified period of time. Full time employees hired before February 11, 1999 qualify
for five days pay per year of employment, provided they either work a minimum of 20 years with the Municipality 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 Municipality and retire as defined by the Public Sector Pension Plan
Act. The Municipality permits full time employees to accumulate up to 18 days per year of service for future illnesses up to a maximum of 250 days. For certain 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. Consolidated Financial Statements Annual Report 2007
-District of Maple Ridge Page 65
An actuarial valuation of these benefits was performed to determine the Municipality’s liability and accrued benefit obligation as at December 31, 2006 and updated for December 31, 2007.
The valuation resulted in an unamortized actuarial gain of $134,900 ($59,100 for 2006) at December 31, 2007. The benefit liability at December 31, 2007 was $4,122,800 ($3,915,400 for
2006) comprised as follows: 2007 2006 Benefit Liability -Beginning of the year $ 3,915,400 $ 3,587,774 Add (less): Unamortized actuarial gains (losses) (59,100) 76,326 Accrued benefit
obligation -Beginning of the year 3,856,300 3,664,100 Add: Total liability related costs Current service costs 257,000 241,800 Interest on accrued benefit obligation 178,300 178,400
Amortization of actuarial losses (gains) (5,600) 76,326 429,700 496,526 Less (Add): Liability related costs not increasing accrued benefit obligation -amortization of acturarial loss
(5,600) 76,326 Actuarial gain (loss) 81,400 59,100 Benefits paid during the year 222,300 168,900 298,100 304,326 Accrued Benefit Obligation -End of the year 3,987,900 3,856,300 Add
(Less) Unamortized actuarial gains (losses) 134,900 59,100 Benefit liability -End of the year $ 4,122,800 $ 3,915,400 Actuarial assumptions used to determine the Municipality's accrued
benefit obligation are as follows: 2007 2006 Discount rate (long-term borrowing rate) % 4.50 % 4.50 Expected future inflation rate % 2.50 % 2.50 Merit and inflationary wage and salary
increases averaging % 4.55 % 4.55 9. Property Tax Levies In addition to its own tax levies the Municipality 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 Municipality and, organizations providing regional services in which
the Municipality has become a member. Total tax levies for 2007 of $80,212,057 ($75,308,285 for 2006) were comprised as follows: 2007 2006 Municipal Tax Levies $ 46,096,676 $ 42,221,337
Levies for other authorities School taxes 26,936,461 26,139,631 Greater Vancouver Transit Authority 5,245,583 5,225,323 British Columbia Assessment Authority 779,494 763,354 Greater
Vancouver Regional District Parks 806,054 757,658 Dyking Districts 345,019 198,699 Municipal Finance Authority 2,770 2,283 Total Collections for Others 34,115,381 33,086,948 Total Tax
Levies $ 80,212,057 $ 75,308,285 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 66
10. Contingencies, Commitments and Unrecognized Liabilities: (a) Third Party Claims Where losses related to litigation are likely and can be reasonably estimated management accrues its
best estimate of loss. For 2007 this estimate is $398,814 ($612,116 for 2006). There are no significant outstanding claims for which the likelihood could not be estimated. (b) Contractual
Obligations (i) Sewer and Water (a) Under a cost sharing agreement with the Greater Vancouver Sewerage and Drainage District, the Municipality is committed to make annual payments until
2012 totaling $659,542 plus related interest for facilities in the Maple Ridge/Pitt Meadows sub-area. The current annual payment is $220,482 plus interest. (b) The Municipality has
entered into a cost share agreement with the Greater Vancouver Water District for the construction of infrastructure. Under this agreement the Municipality expects to incur liabilities
of approximately $8,900,000 over the next 6 years. The liability is recorded as the related costs are incurred. (ii) Recreation and Cultural Services (a) In 1998 the Municipality entered
into an agreement to purchase ice sheet time for five years commencing in 1999, with a five-year renewal option. In January 2004 the Municipality renewed the agreement for an additional
five-year period. The minimum annual payment due for the provision of ice time is $552,225. These payments are recorded as expenditures when the ice time is provided. (c) Contingent
Gains In 1998 the Municipality provided financial assistance, including property appraised at $2.2 Million, to the Maple Ridge Elderly Citizen Recreation Association in order to enable
them to construct a residential housing complex for senior citizens. In exchange for the assistance, the Association agreed to place restrictive covenants on each unit, which could
recover up to $1.45 Million on re-sales by subsequent owners. These covenants apply until 2030. At December 31, 2007 a further $177,351 ($682,444 for 2006) remains recoverable. In 2007
proceeds from the resale of units under the restricted covenants amounting to $505,093 ($378,985 for 2006) were paid to the Municipality. These proceeds are recorded as User fees and
other revenue. (d) Unrecognized Liability The Municipality holds shares in a non-profit organization that provides protective services to its members. Should the organization dissolve
or management choose to withdraw from the organization the Municipality would be liable for a proportionate share of any debt the organization held at that time. The liability is expected
to be discharged over time through payments by the Municipality and others for the provision of these services by the organization. Due to the ongoing operations of the organization
the liability could only be quantified if the Municipality chose to withdraw. Consequently no liability has been recognized in these financial statements. Consolidated Financial Statements
Annual Report 2007 -District of Maple Ridge Page 67
11. Restricted Revenues Restricted revenues held by the Municipality as at December 31, 2007 of $40,865,715 ( $36,699,744 for 2006) were comprised as follows: Development Cost Charges
Parkland Acquisiton Charges Actual Actual Actual Actual 2007 2006 2007 2006 Beginning Balance $ 31,047,111 $ 21,796,131 $ 1,717,501 $ 1,647,870 Collections and interest 10,890,946 13,078,136
445,533 212,373 Disbursements -operating (1,121,894) (261,967) --Disbursements -capital (4,111,501) (3,565,188) (2,163,034) (142,743) Ending Balance $ 36,704,662 $ 31,047,112 $ -$ 1,717,500
Other Restricted Revenues Total Restricted Revenues Actual Actual Actual Actual 2007 2006 2007 2006 Beginning Balance $ 3,935,132 $ 3,808,395 $ 36,699,744 $ 27,252,396 Collections and
interest 226,823 225,993 11,563,302 13,516,502 Disbursements -operating (902) (53,186) (1,122,796) (315,153) Disbursements -capital -(46,072) (6,274,535) (3,754,003) Ending Balance
$ 4,161,053 $ 3,935,130 $ 40,865,715 $ 36,699,742 12. Comparative Figures Certain of the 2006 comparative figures have been reclassified to conform to the presentation in 2007. The
significant reclassification of the 2006 figures are: The expenditures for Subdivision infrastructure $1,490,323 ($10,848,250 for 2006) have been included wth the expenditures for the
related functional areas. 13. Tangible Capital Assets The Municipality is currently in the process of identifying, classifying and valuing its Tangible Capital Assets. This project
will be completed by December 31, 2009. As at December 31, 2007 the Municipality owned or controlled approximately: 450 km of roads of varying capacity 14 bridges, none over 55 meters
in length 360 km of water pipes of varying diameter 7 water pump stations 7 water reservoirs 25 pressure reducing valve stations 255 km of sewer pipes of varying diameter 271 km of
drainage pipes of vaying diameter 600 parcels of land of varying sizes 20 buildings each greater than 5,000 square feet in size. 1 multi-storey building of approximately 129,000 square
feet 6 indoor pools of various capacity and 2 outdoor swimming pools 200 Municipal fleet vehicles of varying capacity Additionally the Municipality has relatively less significant holdings
of equipment and furniture, the quantities of which have not been estimated. The book value of these assets has not yet been determined, therefore they are not reported on the financial
statements or schedules. Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 68
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Segment Report Consolidated Report of Segmented Revenue and Expenditures For the Year Ended December 31, 2007 Protective Services Actual Budget Actual 2007 2007 2006 Revenue Tax revenues
$ -$ -$ -Other revenues 4,432,170 3,476,544 3,813,252 Senior government transfers 1,017,396 861,300 889,766 Development revenue 76,793 20,455 -Disposal proceeds and refinancing gains
Investment income ---Internal recoveries ---Contributions for subdivision infrastructure ---Total Revenue 5,526,359 4,358,299 4,703,018 Expenditures Operating Goods and services 11,854,225
13,273,122 11,317,475 Labour 7,264,161 7,476,687 6,461,992 Debt servicing ---19,118,386 20,749,809 17,779,467 Increase in investment allowance ---Capital 4,015,469 11,283,512 1,533,621
Total Expenditures 23,133,855 32,033,321 19,313,088 Excess (Deficiency) of revenue over expenditures (17,607,496) (27,675,022) (14,610,070) Principal/Sinking Fund payments ---New debt
issued ---Increase (Decrease) in fund balance $ (17,607,496) $ (27,675,022) $ (14,610,070) Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 70
Transportation Services Recreation and Cultural Actual Budget Actual Actual Budget Actual 2007 2007 2006 2007 2007 2006 $ -$ -$ -$ -$ -$ -715,691 803,101 636,327 3,936,178 3,971,249
3,905,776 3,329,221 2,795,216 983,232 219,617 392,082 209,833 3,793,253 14,382,968 1,118,844 3,115,389 8,327,786 3,306,664 ------------1,954,605 1,673,116 1,806,517 ---1,297,063 1,297,063
7,252,485 ---11,089,833 20,951,464 11,797,405 7,271,184 12,691,117 7,422,273 2,686,056 2,757,615 2,247,456 6,519,777 6,807,173 6,895,981 4,536,844 4,524,755 4,062,357 5,823,754 5,825,136
5,381,482 (9,608) (8,701) 40,651 1,498,525 1,498,490 1,566,525 7,213,292 7,273,669 6,350,464 13,842,056 14,130,799 13,843,988 ------9,211,318 22,903,431 10,934,142 3,992,556 10,438,897
4,327,840 16,424,610 30,177,100 17,284,606 17,834,612 24,569,696 18,171,828 (5,334,777) (9,225,636) (5,487,201) (10,563,428) (11,878,579) (10,749,555) (169,974) (169,068) (158,817)
(968,546) (968,396) (1,009,430) ------$ (5,504,751) $ (9,394,704) $ (5,646,018) $ (11,531,974) $ (12,846,975) $ (11,758,985) Consolidated Financial Statements Annual Report 2007 -District
of Maple Ridge Page 71
Water Utility Actual Budget Actual 2007 2007 2006 Revenue Tax revenues $ 56,571 $ 35,000 $ 48,480 Other revenues 7,858,473 7,779,916 7,421,064 Senior government transfers 10,633 10,688
1,152 Development revenue 1,350,448 1,175,247 566,784 Disposal proceeds and refinancing gains ---Investment income ---Internal recoveries ---Contributions for subdivision infrastructure
96,500 96,500 1,704,125 Total Revenue 9,372,625 9,097,351 9,741,605 Expenditures Operating Goods and services 6,364,147 6,141,004 4,509,230 Labour 1,338,148 948,678 1,323,498 Debt servicing
2,365 2,365 3,741 7,704,660 7,092,047 5,836,469 Increase in investment allowance ---Capital 1,637,380 2,376,799 3,841,784 Total Expenditures 9,342,040 9,468,846 9,678,253 Excess (Deficiency)
of revenue over expenditures 30,585 (371,495) 63,352 Principal/Sinking Fund payments (11,769) (11,769) (10,473) New debt issued ---Increase (Decrease) in fund balance $ 18,816 $ (383,264)
$ 52,879 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 72
Sewer Utility General Government Actual Budget Actual Actual Budget Actual 2007 2007 2006 2007 2006 2006 $ 717,006 $ 697,086 $ 707,420 $ -$ -$ -4,997,818 5,080,220 4,725,734 2,006,586
1,386,133 1,949,953 276,200 299,574 311,418 54,750 -13,508 63,404 250,000 73,388 157,201 320,000 ----808,895 -167,891 ------------96,760 96,760 1,891,640 ---6,151,188 6,423,640 7,709,600
3,027,432 1,706,133 2,131,352 5,464,248 5,614,521 5,217,448 3,222,221 4,356,660 2,847,689 407,389 490,076 411,345 4,866,141 5,078,221 4,831,423 6,574 6,575 46,949 386,098 207,793 393,867
5,878,211 6,111,172 5,675,742 8,474,460 9,642,674 8,072,979 ------912,119 2,259,630 2,322,857 614,709 2,414,338 313,239 6,790,330 8,370,802 7,998,599 9,089,169 12,057,012 8,386,218
(639,142) (1,947,162) (288,999) (6,061,737) (10,350,879) (6,254,866) (51,368) (51,368) (304,789) (134,135) (226,786) (130,598) ------$ (690,510) $ (1,998,530) $ (593,788) $ (6,195,872)
$ (10,577,665) $ (6,385,464) Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 73
Commercial Tower Actual Budget Actual 2007 2007 2006 Revenue Tax revenues $ -$ -$ -Other revenues 1,504,282 1,395,977 1,364,041 Senior government transfers ---Development revenue ---Disposal
proceeds and refinancing gains ---Investment income ---Internal recoveries ---Contributions for subdivision infrastructure ---Total Revenue 1,504,282 1,395,977 1,364,041 Expenditures
Operating Goods and services 609,078 511,713 465,165 Labour ---Debt servicing 797,256 808,751 722,806 1,406,334 1,320,464 1,187,971 Increase in investment allowance ---Capital ---Total
Expenditures 1,406,334 1,320,464 1,187,971 Excess (Deficiency) of revenue over expenditures 97,948 75,513 176,070 Principal/Sinking Fund payments (557,591) (547,383) (783,998) New debt
issued ---Increase (Decrease) in fund balance $ (459,643) $ (471,870) $ (607,928) Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 74
Planning and Public Health Unallocated Actual Budget Actual Actual Budget Actual 2007 2007 2006 2007 2007 2006 $ 1,286,200 $ 1,299,317 $ 1,205,276 $ 44,036,899 $ 44,169,338 $ 40,260,161
688,780 559,488 752,441 ---7,000 -79,030 ------------120,695 1,137,000 357,330 ---3,176,526 1,695,000 2,455,874 ------------1,981,980 1,858,805 2,036,747 47,334,120 47,001,338 43,073,365
1,462,783 1,965,994 1,350,489 ---1,496,314 1,589,242 1,317,395 ---------2,959,097 3,555,236 2,667,884 --------169,283 -823,474 246,284 ---2,959,097 4,378,710 2,914,168 --169,283 (977,117)
(2,519,905) (877,421) 47,334,120 47,001,338 42,904,082 ----------900,000 357,675 $ (977,117) $ (2,519,905) $ (877,421) $ 47,334,120 $ 47,901,338 $ 43,261,757 Consolidated Financial
Statements Annual Report 2007 -District of Maple Ridge Page 75
Elimination Entries Actual Budget Actual 2007 2007 2006 Revenue Tax revenues $ -$ -$ -Other revenues ---Senior government transfers ---Development revenue ---Disposal proceeds and refinancing
gains ---Investment income ---Internal recoveries (1,954,605) (1,673,116) (1,806,517) Contributions for subdivision infrastructure ---Total Revenue (1,954,605) (1,673,116) (1,806,517)
Expenditures Operating Goods and services (1,954,605) (1,673,116) (1,806,517) Labour ---Debt servicing ---(1,954,605) (1,673,116) (1,806,517) Increase in investment allowance ---Capital
---Total Expenditures (1,954,605) (1,673,116) (1,806,517) Excess (Deficiency) of revenue over expenditures ---Principal/Sinking Fund payments ---New debt issued ---Increase (Decrease)
in fund balance $ -$ -$ -Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 76
Consolidated Financial Statements Actual Budget Actual 2007 2007 2006 $ 46,096,676 $ 46,200,741 $ 42,221,337 26,139,978 24,452,628 24,568,588 4,914,817 4,358,860 2,487,939 8,556,488
24,476,456 5,065,680 929,590 1,137,000 525,221 3,176,526 1,695,000 2,455,874 ---1,490,323 1,490,323 10,848,250 91,304,398 103,811,008 88,172,889 36,227,930 39,754,686 33,044,416 25,732,751
25,932,795 23,789,492 2,681,210 2,515,273 2,774,539 64,641,891 68,202,754 59,608,447 --169,283 20,383,551 52,500,081 23,519,767 85,025,442 120,702,835 83,297,497 6,278,956 (16,891,827)
4,875,392 (1,893,383) (1,974,770) (2,398,105) -900,000 357,675 $ 4,385,573 $ (17,966,597) $ 2,834,962 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page
77
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Supplemental Information Annual Report 2007 -District of Maple Ridge Page 79
Annual Report 2007 -District of Maple Ridge Page 80
Statement 1 Statement of Changes in Operating Fund Balances For the Year Ended December 31, 2007 Actual Budget Actual 2007 2007 2006 Revenue Municipal taxes $ 46,096,676 $ 46,200,741
$ 42,221,337 User fees and other revenues 26,139,978 24,452,628 24,568,587 Development fees 1,449,048 235,287 301,152 Gain on refinancing and other 929,590 1,137,000 525,221 Senior
government transfers 2,327,376 1,937,326 2,031,432 Interest and investment income 1,930,562 1,125,000 1,312,527 78,873,230 75,087,982 70,960,256 Expenditures Protective services 18,981,928
20,609,869 17,639,903 Transportation services 6,410,638 6,641,977 5,725,065 Recreation and cultural 13,532,765 13,871,026 13,544,451 Water utilities 7,450,477 6,922,803 5,547,060 Sewer
utilities 5,769,767 5,998,982 5,550,768 General government 9,868,471 10,956,313 9,240,315 Public and environmental health 2,627,843 3,201,784 2,360,885 Change in investment allowance
--169,283 64,641,889 68,202,754 59,777,730 Excess of Revenue Over Expenditures 14,231,341 6,885,228 11,182,526 Less: Transfers to capital funds 1,083,993 4,205,715 2,748,636 Transfers
to reserves 10,588,692 3,108,139 7,909,449 Principal/sinking Fund payments 1,893,383 1,974,770 2,398,105 Increase (Decrease) in Operating Fund Balances 665,273 (2,403,396) (1,873,663)
Operating Fund Balances -Beginning of Year 9,197,891 9,197,891 11,071,554 Operating Fund Balances -End of Year $ 9,863,164 $ 6,794,495 $ 9,197,891 Consolidated Financial Statements
Annual Report 2007 -District of Maple Ridge Page 81
Statement 2 Statement of Changes in Capital Fund Balances For the Year Ended December 31, 2007 Actual Budget Actual 2007 2007 2006 Revenue Subdivision infrastructure contributions $
1,490,323 $ 1,490,323 $ 10,848,250 Senior government transfers 2,587,441 2,421,534 456,507 Development fees 6,796,239 23,945,157 4,663,489 Other capital contributions 311,200 296,012
101,040 11,185,203 28,153,026 16,069,286 Expenditures Protective services 4,015,469 11,283,511 1,533,621 Transportation services 9,211,318 22,903,431 10,934,142 Recreation and cultural
3,992,556 10,438,897 4,327,840 Water utilities 1,637,380 2,376,799 3,841,784 Sewer utilities 912,119 2,259,630 2,322,857 General government 614,709 2,414,338 313,239 Public and environmental
health -823,474 246,284 20,383,551 52,500,080 23,519,767 Excess of Revenue Over Expenditure (9,198,348) (24,347,054) (7,450,481) Less: Transfers from revenue funds 1,083,993 4,205,715
2,748,635 Transfers from reserves 7,647,791 19,241,339 6,376,082 Additional debt issued -900,000 357,676 Increase (Decrease) in Capital Fund Balances (466,564) -2,031,912 Capital Fund
Balances -Beginning of Year 393,750 393,750 (1,638,159) Capital Fund Balances -End of Year $ (72,817) $ 393,750 $ 393,750 Consolidated Financial Statements Annual Report 2007 -District
of Maple Ridge Page 82
Statement 3 Statement of Changes in Reserve Balances For The Year Ended December 31, 2007 Actual Budget Actual 2007 2007 2006 Revenue and Transfers Revenue Interest and investment income
$ 1,245,964 $ 570,000 $ 1,143,346 Internal Transfers Transfers from Revenue Funds 10,588,692 3,108,139 7,909,449 Transfers to Capital Funds (7,647,791) (19,241,339) (6,376,082) Increase
(Decrease) in Reserve Balances 4,186,865 (15,563,200) 2,676,713 Reserve Balances -Beginning of the Year 42,062,019 42,062,019 39,385,306 Reserve Balances -End of Year $ 46,248,885 $
26,498,819 $ 42,062,019 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 83
Schedule 1 Continuity Schedule of Long Term Debt For the Year Ended December 31, 2007 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 2005/2025 6246/93 General Government/Downtown Office Complex % 5.7 Dec 2006/2027 6246/99 General Government/Downtown Office Complex %
5.0 May 1992/2007 4667/53 Transportation/Downtown Parking % 9.6 Dec 1995/2010 5291/61 Transportation/Downtown Parking % 9.6 Jun 1983/2008 3086/33 Transportation/Storm Sewer % 12.4 May
1992/2007 4667/53 Sewer Utility % 9.6 May 1992/2008 3085/33 Sewer Utility % 12.4 Jan 1983/2008 3084/33 Water Utility % 11.3 Subtotal LESS: Sinking Funds Dec 2006/2027 6246/99 General
Government/Downtown Office Complex % 5.0 May 1992/2007 4667/53 Transportation/Downtown Parking % 9.6 Dec 1995/2010 5291/61 Transportation/Downtown Parking % 9.6 Jun 1983/2008 3086/33
Transportation/Storm Sewer % 12.4 May 1992/2007 4667/53 Sewer Utility % 9.6 May 1992/2007 3085/33 Sewer Utility % 12.4 Jan 1983/2008 3084/33 Water Utility % 11.3 Subtotal Net Amount
Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 84
Dec 31,2006 Balance Outstanding New Debt Issued During the year Principal/Sinking Fund Payments Sinking Fund Earnings 2007 Balance Outstanding Interest Paid/Earned For The Year 27,249,027
-968,546 -26,280,481 1,498,525 3,778,572 -134,135 -3,644,437 207,798 16,300,000 ---16,300,000 807,465 1,200,000 ---1,200,000 36,600 300,000 ---300,000 12,000 74,719 -35,183 -39,536
7,070 112,375 ---112,375 3,427 87,195 -41,057 -46,138 8,250 24,995 -11,769 -13,226 2,365 49,126,883 -1,190,690 -47,936,193 2,583,500 --547,382 10,209 557,591 10,209 1,089,895 -55,610
54,495 1,200,000 54,495 197,512 -13,903 10,783 222,198 10,783 ------102,064 -5,208 5,103 112,375 5,103 ------------1,389,471 -622,103 80,590 2,092,164 80,590 $ 47,737,412 $ -$ 1,812,793
$ 80,590 $ 45,844,029 $ 2,502,910 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 85
Schedule 2 Continuity Schedule of Reserves For the Year Ended December 31, 2007 Balance Interest Dec 31, 2006 Allocated Reserve Funds: Local Improvements $ 1,771,407 $ 47,969 Equipment
Replacement 7,095,537 279,607 Capital Works 10,600,326 366,857 Fire Department Capital Acquisitions 6,775,809 256,385 Sanitary Sewer 1,372,742 50,987 Land 256,768 9,694 Total Reserve
Funds 27,872,589 1,011,499 General Revenue Reserve Accounts: Specific projects -Capital 3,344,791 -Specific projects -Operating 1,607,441 -Self insurance 787,729 31,921 Police services
1,979,364 56,554 Core development 620,938 25,856 Recycling 1,428,698 57,331 Community development 1,092 42 Building inspections 457,461 19,631 Gravel extraction 482,519 17,641 Neighbourhood
improvements 54,525 2,046 Facility maintenance 87,187 4,360 Snow removal 200,000 -Youth Centre & Arts Centre 8,535 -Cemetery maintenance 139,347 -Infrastructure sustainability --Critical
infrastructure reserve 518,794 19,083 Total General Revenue Fund Reserve Accounts 11,718,421 234,465 Other Reserve Accounts: Sewer revenue fund -self insurance 83,184 -Sewer revenue
fund -specific projects 1,372,813 -Water revenue fund -self insurance 80,028 -Water revenue fund -specific projects 934,984 -Total Other Reserve Accounts 2,471,009 -Total Reserves $
42,062,019 $ 1,245,964 Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 86
Transfers Transfers Balance Revenue Funds Capital Funds Dec 31, 2007 $ 154,526 $ (312) $ 1,973,590 1,640,122 (965,596) 8,049,670 631,944 (2,543,637) 9,055,490 1,026,226 (918,250) 7,140,170
-(33,180) 1,390,549 2,250 -268,712 3,455,068 (4,460,975) 27,878,181 1,943,138 (1,134,961) 4,152,968 2,094,222 -3,701,663 102,952 -922,602 680,675 (858,572) 1,858,021 325,559 (2,028)
970,325 132,520 -1,618,549 --1,134 490,942 -968,034 14,856 (18,566) 496,450 --56,571 (2,028) -89,519 150,000 -350,000 --8,535 (7,050) (29,073) 103,224 200,000 -200,000 -(36,854) 501,023
6,125,786 (2,080,054) 15,998,618 6,500 -89,684 406,174 (470,948) 1,308,040 6,500 -86,528 588,664 (635,814) 887,834 1,007,838 (1,106,762) 2,372,086 $ 10,588,692 $ (7,647,791) $ 46,248,885
Consolidated Financial Statements Annual Report 2007 -District of Maple Ridge Page 87
General Comparative Statistics 2007 2006 2005 2004 2003 1997 Municipal Government: Mayor and 6 Council Members Incorporated September 12, 1874 Population 1 73,248 72,283 70,857 68,848
67,974 58,354 Registered Voters 2 46,748 46,748 (act) 46,748 34,809 34,177 31,485 Area (Ha) 1 26,710 26,710 26,710 26,710 26,710 26,709 No. of Properties (Folios) 3 24,945 24,938 24,318
24,199 23,788 20,805 Designated Land Use (in Ha) 1 * Residential 5,656 5,657 5,711 5,149 5,019 4,763 Agriculturala 3,594 3,594 3,711 3,711 3,551 3,556 Employment b 801 802 508 507 541
685 Park/Conservation c 1,923 2,031 1,921 2,186 2,254 3,017 Institutional/Civic c 339 230 236 236 215 220 Forest 245 82 — — — — Transportation/Utilities d — — 272 272 214 215 Crown
Land e 14,108 — 14,108 14,108 14,108 14,252 Roads (in Km) 4 Paved 455 450 443 436 433 382 Unpaved 7 7 7 7 7 9 Sewer Lines (in Km) 4 Sanitary 256 255 248 238 235 194 Storm 277 271 259
253 247 150 Water Lines (in Km) 4 367 360 353 345 339 306 Parks Area (in Ha) 5 (Number of Parks in Brackets) Municipal (53) 218 (49) 213 (49) 213 (47) 211 (45) 205 (43) 199 Regional
( 2) 414 ( 2) 414 ( 2) 414 ( 2) 414 ( 2) 414 ( 1) 405 Provincial ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,554 (11,700 ha are within Municipal boundary) Number
of Schools 10 Elementary Schools 18 18 18 18 20 21 Secondary Schools 5 5 5 5 4 4 Alternate/Special Education Schools 2 2 2 2 1 3 Continuing Education Facilities 2 1 1 1 3 3 Private
Schools 3 3 3 3 4 5 Preschools 21 22 20 22 20 17 Day Care Centres 106 105 88 92 75 74 Municipal Full-Time Employees 6 293 269 260 250 233 250 Total Part Time Hours 133,522 133,083 153,481
159,655 134,773 n/a * Total includes full-time equivalent employees * With Revision of the OCP a Parks that were designated Agricultural have a new designation (Parks within the ALR)
and are tracked under Schools/Park/Conservation b Land use category has changed c Land use category has changed – Schools are now included in the Institutional figure d Designation
no longer exists. Most land captured under Forest e Crown land is not a land use Annual Report 2007 -District of Maple Ridge Page 88
General Comparative Statistics 2007 2006 2005 2004 2003 1997 Building Permits 7 Total Issued 921 1,034 899 900 1,025 1,009 Value $189,128,000 $255,589,000 $108,453,000 $103,658,000 $113,296,000
$119,546,392 Business Licences Issued 7 4,087 4,004 3,855 3,688 3,372 2,682 Dog Licences Issued 3 6,697 8,244 8,104 7,912 7,755 6,580 Police 8 Police Officers 86 81 79 76 72 66 Auxiliary
Police Officers 35 39 39 29 28 18 Fire Personnel: 9 2 Fire Chiefs/Directors 4 Asst. Fire Chiefs 4 Fire Captains 22 Firefighters Paid-on-call: -Hall #1 51 52 53 49 44 45 -Hall #2 23
24 20 21 17 30 -Hall #3 24 24 28 23 24 30 Summary of Fund Balances 3 Funded Reserves $46,248,885 $42,062,019 $39,385,306 $37,618,959 $29,875,107 $27,118,799 Capital Fund (72,817) 393,746
(1,638,163) (1,033,061) (2,792,681) (1,580,440) Operating Surplus ** 9,863,164 9,197,891 11,071,554 10,918,247 17,078,396 10,061,665 Total Surplus and Reserves $56,039,232 $51,653,659
$48,818,697 $47,504,145 $44,160,822 $35,600,024 Long Term Debt 3 Parks & Recreation $26,280,481 $27,249,027 $28,724,376 $28,957,148 $27,573,430 $ 1,408,671 Public Works 117,338 287,312
446,129 595,927 804,931 2,872,610 General Government 19,386,846 20,078,572 20,169,576 20,997,568 3,519,280 — Total General Fund $45,784,665 $47,614,911 $49,340,081 $50,550,643 $31,897,631
$ 4,281,281 Waterworks Utility $ 13,226 $ 24,995 $ 35,468 $ 223,781 $ 714,440 $ 4,214,490 Sanitary Sewer Utility 46,138 97,506 402,295 985,644 1,633,054 6,714,387 Total Gross Debt $45,844,029
$47,737,412 $49,777,844 $51,760,068 $34,245,135 $15,210,158 Debt Per Capita 3 $ 626 $ 630 $ 679 $ 735 $ 494 $ 261 Debt Payment as a Percentage of Non-Capital Expenditures-Gross 3 7.4%
7.8% 9.0% 8.1% 9.8% 13.2% Remaining Debt Servicing Capacity 3 $13,575,243 $10,976,567 $ 8,646,383 $ 8,995,905 n/a n/a 1 Maple Ridge Planning Department 2 Maple Ridge Municipal Clerk
3 Maple Ridge Finance Department 4 Maple Ridge Engineering Department 5 Maple Ridge Parks & Leisure Services Department 6 Maple Ridge Human Resources Department 7 Maple Ridge Licences,
Permits and Bylaws Department 8 Ridge-Meadows RCMP 9 Maple Ridge Fire Department 10 School Board and Licences, Permits and Bylaws Department Annual Report 2007 -District of Maple Ridge
Page 89
Major Property Tax Payers – 2007 Registered Owner Primary Property Taxes Levied 1. B.C. Hydro & Power Authority Distribution Lines $883,701 2. International Forest Products Ltd. Lumber
Mills 825,454 3. Bucci Investment Corporation Inc Valley Fair Mall 815,696 4. Sun Life Assurance Company of Canada Westgate Shopping Centre 641,737 5. Amarsham Holdings Ltd. Haney Place
Mall 442,601 6. B.C. Gas Utility Ltd. Gas Lines 356,452 7. M R Landmark 2000 Centre Ltd Landmark Shopping Centre 332,139 8. E-One Moli Energy (Canada) Limited 20000 Stewart Crescent
306,879 9. Canadian Pacific Railway Co. Railway Tracks 275,443 10. 22475 Dewdney Trunk Road Inc. Maple Ridge Square 253,330 11. Canadian Tire Real Estate Retail 246,692 12. Ridge Meadows
U-Lok Storage/Warehousing 244,436 13. B.C. Telephone Co. Poles, Lines, Towers 220,317 14. Telus Communications (BC) Inc Poles, Lines/Thornhill Tower 219,125 15. Damka Lumber & Development
Ltd. Meadow Ridge Shopping Centre 219,061 16. Individual Car Dealership 205,984 17. MRTC Tower Properties Town Centre Office Tower 141,005 18. RPM Holdings Ltd Shopping Centre 137,918
19. Loon Properties Inc. Storage/Warehousing 136,882 20. 27222 Development Storage/Warehousing 128,886 21. Viam Holdings Strata Rental Units 127,306 Annual Report 2007 -District of
Maple Ridge Page 90
Permissive Tax Exemptions Through the adoption of an annual bylaw, the Municipal Council provides a permissive exemption from municipal taxation to certain groups and organizations,
which are evaluated and chosen at the discretion of Council. The legal capacity to provide these permissive tax exemptions is through powers granted to the Council in the Community
Charter. The Community Charter legislation took effect on January 1, 2004 and as a requirement of this legislation the Municipality must include in its Annual Report, a listing of each
permissive tax exemption granted under the annual bylaw and the amount of taxes that would have been imposed on the property if it were not exempt for that year. Another provision of
the Community Charter requires the Municipality to advertise the proposed permissive tax exemption bylaw prior to its adoption. These changes incorporated into the Community Charter
provide improved transparency into the Municipality’s dealings and allow for the public to provide input. The purpose of granting permissive tax exemptions is to support organizations
providing services considered to be an extension of municipal services and programs that are deemed to contribute to the well being of the community. In order for an organization to
be considered for a permissive tax exemption they must submit an application requesting an exemption, with the exception of churches and schools. They must operate on a not-for-profit
basis, they must be in good standing with the Registrar of Companies, and they must be apolitical and non-restrictive in their membership, executive and event participation. Permissive
Tax Exemptions for churches and schools are handled differently. Churches and schools are granted a statutory exemption under the Community Charter, which provides for a general exemption
from taxation over which the Municipal Council does not have any legislative powers or authority. The exemptions granted under this legislation provide tax exemption for the main building
and the land on which the building stands, leaving the remainder of the property as taxable. The Municipality’s permissive tax exemption policies grant an automatic permissive tax exemption
for additional land and buildings not covered by the statutory exemption to a maximum of 2.023 hectares. All permissive tax exemptions can be provided for the land or improvements of
the property, or any combination thereof, in whole or in part. Partial exemptions are usually granted if only a portion of the property is used in conjunction with the criteria listed
above. To coincide with the statutory powers granted through the legislation of the Community Charter, the Municipal Council has adopted guidelines pertaining to permissive tax exemptions
as a whole and a set of more specific policies regarding what types of organizations will and will not be considered for permissive tax exemptions. The guidelines are in place to: •
Prevent the downloading/offloading of services that are the responsibility of senior governments. • Ensure that local residents are not subsidizing residents from other municipalities.
• Confirm that where a permissive tax exemption is granted that all residents of Maple Ridge have access to the service provided. • Guarantee that property tax exemption does not provide
for an unfair competitive advantage. • Ascertain that the services fall under the responsibility of local government. The Permissive Tax Exemptions granted for the 2007 taxation year
are exempted under Bylaw #6440 -2006, adopted on October 31, 2006. 2007 Permissive Tax Exemptions -Taxes Forgone Property Address Taxes Foregone 11996 Holdings Inc. 11996 Edge Street
$12,701.20 Albion Community Club 10017 -240 Street 2,350.35 Cam Neely Arena (90% exemption) 23448 -105 Avenue 45,924.55 Elderly Citizens Recreation Association 12148 -224 Street 23,950.84
Girl Guides of Canada 26521 Ferguson Avenue 4,159.27 Golden Ears Winter Club (95% exemption) 23588 – 105 Avenue 38,716.77 Haney Brick Yard Office & Haney Brick Yard House 22520 -116
Avenue 6,481.99 Haney House 11612 -224 Street 1,555.27 Maple Ridge Golf Course Limited 20818 Golf Lane 24,867.47 Maple Ridge Search and Rescue Society 23598 -105 Avenue 3,691.48 Masonic
Lodge 22272 -116 Avenue 3,670.21 Annual Report 2007 -District of Maple Ridge Page 91
Permissive Tax Exemptions Old Japanese School House 11739 -223 Street 3,032.02 Ridge Meadows Recycling Society 10092 – 236 Street 8,997.21 Ruskin Community Hall 28395 – 96 Avenue 2,829.97
Scout Properties (B.C./Yukon) Ltd. 27660 Dewdney Trunk Road 10,298.81 Society for the Prevention of Cruelty to Animals 10235 Industrial Avenue 1,965.87 St. Andrews United Church (Heritage)
22279 – 116 Avenue 1,927.08 Churches Apostles Infinite Love, Canada 27289 – 96 Avenue 1,907.84 B.C. Conference of the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 13,169.41
Burnett Fellowship Baptist Church 20639 – 123 Avenue 2,235.53 Christian & Missionary Alliance – Canadian Pacific District 20399 Dewdney Trunk Road 3,367.87 Christian Reformed Church
of Maple Ridge B.C. 20245 Dewdney Trunk Road 3,852.78 Church of the Nazarene 21467 Dewdney Trunk Road 2,941.72 First Church Christ Scientist 11916 – 222 Street 449.58 Generations Christian
Fellowship 11601 Laity Street 5,626.37 High Way Church 21746 Lougheed Highway 3,127.62 Lord Bishop of New Westminster (St. John Evangelical) 27123 River Road 4,168.10 M.R. Baptist Church
22155 Lougheed Highway 18,899.11 Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 2,616.22 Pentecostal Assemblies of Canada 11756 -232 Street 6,977.75 President of the Lethbridge
Stake (Mormon Church) 11750 – 207 Street 2,936.84 Pt. Hammond United Church 11391 Dartfo Street 974.24 Roman Catholic Archbishop of Vancouver 22561 – 121 Street 1,922.86 Roman Catholic
Archbishop of Vancouver Church 20285 Dewdney Trunk Road 6,562.62 Ruskin Gospel Church 28304 – 96 Avenue 2,178.12 St. John the Divine Anglican Church 21299 River Road 3,515.37 St. Paul’s
Evangelical Lutheran Church of Haney B.C. 12145 Laity Street 2,685.11 Trustees of St. Andrews Congregation of the United Church of Canada 22165 Dewdney Trunk Road 3,480.04 Trustees
of the Congregation of the Haney Presbyterian Church 11858 – 216 Street 3,478.28 Trustees of the Congregation of Whonnock United Church 272 Street 425.73 Trustees of the Maple Ridge
East Congregation of Jehovah's 11770 West Street 2,297.36 Trustees of Webster's Corner United Church 25102 Dewdney Trunk Road 1,515.67 United Church of Canada 27079 River Road 893.86
Whonnock United Church 27091 River Road 1,810.68 Wildwood Fellowship Church 10810 – 272 Street 1,559.84 Schools Haney -Pitt Meadows Christian School Association 12140 – 203 Street 5,280.70
Meadowridge School Society 12224 -240 Street 13,051.58 Roman Catholic Archbishop of Vancouver 22561 – 121 Avenue 2,690.40 2007 Property Taxes Forgone through Permissive Tax Exemptions
$323,719.57 Annual Report 2007 -District of Maple Ridge Page 92
Assessment/Taxation Comparative Statistics 2007 2006 2005 2004 2003 1997 Assessment for General Taxation (1) Land $6,384,128,468 $5,199,820,987 $4,833,879,324 $3,816,782,967 $3,157,399,417
$2,720,372,895 Less: Exempt Land 674,337,510 519,995,004 469,209,864 370,583,656 327,780,953 291,018,782 Net Land Assessment $5,709,790,958 $4,679,825,983 $4,364,669,460 $3,446,199,311
$2,829,618,464 $2,429,354,113 Improvements $4,468,558,154 $3,731,350,701 $3,346,076,595 $2,964,271,091 $2,829,346,041 $2,148,418,435 Less: Exempt Imp & Utilities 422,435,588 392,502,471
413,194,210 345,286,474 315,123,146 287,375,466 Net Improvement Assessment $4,046,122,566 $3,338,848,230 $2,932,882,385 $2,618,984,617 $2,514,222,895 $1,861,042,969 Total Taxable Assessment
$9,755,913,524 $8,018,674,213 $7,297,551,845 $6,065,183,928 $5,343,841,359 $4,290,397,082 Assessment for School Taxation (1) $9,596,150,005 $7,890,012,754 $7,223,372,588 $6,024,123,753
$5,321,328,859 $4,241,516,850 General & Debt Tax Rates (per $1,000) (2) Residential $ 3.4721 $ 3.9038 $ 3.9761 $ 4.5388 $ 4.8354 $ 4.0700 Utilities 38.2199 38.7399 39.3299 40.0000 40.0000
24.5106 Industrial 54.0384 56.9788 56.1162 55.7501 52.3140 38.3991 Business/Other 11.9566 14.1723 14.2180 14.0547 13.6855 11.0331 Seasonal/Recreational 8.4395 11.5950 11.4987 11.3809
10.8809 7.8938 Farm 19.5351 18.6476 16.7997 16.1870 15.6020 13.2959 School Tax Rate (per $1,000) (1) Residential $ 2.2311 $ 2.6828 $ 2.8888 $ 3.3732 $ 3.6727 $ 3.7793 Utilities 14.7000
14.9000 14.9000 15.0000 15.0000 15.0000 Industrial 12.5000 12.5000 12.5000 12.5000 12.5000 12.5000 Business/Other 7.9000 9.2000 9.6000 9.9000 9.9000 9.9000 Seasonal/Recreational 3.9000
4.2000 4.5000 4.5000 4.5000 4.5000 Farm 6.8000 6.8000 6.8000 6.8000 6.8000 6.8000 Residential Tax Rate (per $1,000) (2) General (incl. Reg. Library) $ 3.4721 $ 3.9038 $ 3.9761 $ 4.4899
$ 4.7824 $ 3.9712 Debt after 2004 incl. above 2005=Fire .1617 .1270 .0677 .0489 .0530 .0988 Transit Authority (GVTA) .3687 .4688 .4738 .2725 .2874 — Local School Levy 2.2311 2.6828
2.8888 3.3732 3.6727 3.7793 Regional Hospital — — — — — .2396 Regional District .0746 .0857 .0925 .1041 .1038 .0449 Regional Parks/911 — — — — — .0713 Municipal Finance Authority .0003
.0003 .0003 .0003 .0003 .0002 B.C. Assessment Authority .0677 .0816 .0920 .1057 .1159 .1215 $ 6.3762 $ 7.3500 $ 7.5912 $ 8.3973 $ 9.0155 $ 8.3268 Utilities & Penalties Current Years
Levy $87,384,748 $83,504,420 $78,592,514 $73,408,051 $69,738,023 $51,708,486 Per Capita $ 1,150 $ 1,102 $ 1,073 $ 1,043 $ 1,007 $ 886 Collections $84,941,805 $81,092,881 $75,871,676
$71,248,685 $67,185,946 $50,774,053 Percent of Levy 97.20% 97.11% 96.54% 97.06% 96.34% 98.19% Gross Tax Collections $87,260,989 $83,838,990 $78,242,273 $74,276,472 $70,208,081 $51,730,190
Percent of Current Levy 100% 100% 99.55% 101.18% 100.67% 100.04% Taxes Outstanding $ 3,570,413 $ 3,084,325 $ 3,418,895 $ 2,951,152 $ 3,472,125 $ 1,634,530 Note: 1 Effective in 1983,
actual value assessments were used in determining tax levies for general Municipal purposes and effective in 1984 for School purposes, pursuant to the policy of the Province of British
Columbia. 2 Variable tax rates were established in 1983 for different classes of property pursuant to the policy of the Province of British Columbia for Municipal Government services
and 1984 for all other Government Levies. Annual Report 2007 -District of Maple Ridge Page 93
Property Assessments & Tax Rates By Property Class Major Light Business Seasonal Residential Utilities Industrial Industrial Other Recreational Farm Analysis of 2007 Taxable Values For
General Purposes 8,980,123 9,873 10,852 100,861 611,802 2,374 5,529 ($ in 1,000's) Percentage of Taxable Values 92.37% .10% .11% 1.04% 6.29% .02% .06% Percentage of General Taxation
74.57% 2.80% 1.03% 3.12% 18.27 .04% .18% Analysis of 2007 Rates (Per $1,000) General & Debt 3.4721 38.2199 54.0384 11.9566 11.9566 8.4395 19.5351 Fire .1617 1.78.01 2.5168 .5569 .5569
.3931 .9098 Library School 2.2311 14.7 12.5 7.9 7.9 3.9 6.8 B.C. Assessment Authority .0677 .486 .4865 .2227 .2227 .0677 .0677 Municipal Finance Authority .0003 .0005 .0005 .0005 .0001
.0002 .0002 Regional District & 911 Emergency .0746 .2611 .2536 .2536 .1828 .0746 .0746 Transit Authority .3687 2.6645 2.5901 2.5901 1.8648 .3687 .3687 Note: Properties are categorized
into 9 different classes for assessment and taxation purposes. The District of Maple Ridge has no properties within classes 3 (Forestry) and 7 (Tree Farm). Annual Report 2007 -District
of Maple Ridge Page 94
Revenue & Expenditures Last Five Fiscal Years Comparison Revenue 2007 2006 2005 2004 2003 Property Taxes $46,096,676 $42,221,337 $38,946,352 $36,240,565 $34,149,649 Fees 26,139,978 24,568,587
22,337,116 19,530,683 19,830,112 Investment Income 3,176,526 2,455,874 2,271,515 1,817,278 1,992,935 Developer Contributions 10,046,811 15,913,931 30,952,622 17,246,981 7,161,091 Other
Government Transfers 4,914,817 2,487,939 2,291,237 4,097,801 2,683,433 Other Proceeds 929,590 525,221 725,244 6,937,442 2,577,362 $91,304,398 $88,172,889 $97,524,086 $85,870,750 $68,394,582
Expenditures 2007 2006 2005 2004 2003 Analysis by Function Protective Services $22,997,397 $19,173,524 $16,387,421 $15,934,006 $13,371,096 Transportation Services 15,621,956 16,659,206
10,023,304 15,215,400 7,967,189 Recreation and Cultural 17,525,321 17,872,291 15,419,618 16,369,202 16,342,241 Sewer and Water Utilities 15,769,743 17,262,470 13,221,160 13,304,971
11,948,434 General Government Services 10,483,182 9,722,836 10,597,951 28,331,512 8,228,031 Other Services 2,627,843 2,607,170 2,293,164 2,373,210 2,354,179 Internal Cost Reallocations
* — — — (1,720,420) (1,519,794) Contributed Subdivision Infrastructure** — — 26,284,692 9,533,012 4,849,407 $85,025,442 $83,297,497 $94,227,310 $99,340,893 $63,540,783 Analysis by Object
Goods and Services $55,121,158 $45,715,933 $43,783,867 $67,385,502 $36,709,464 Wages and Salaries 25,732,751 23,789,492 21,172,807 19,666,718 18,919,903 Interest and Financing Fees
2,681,210 2,943,822 2,985,944 2,755,660 3,062,009 Contributed Subdivision Infrastructure 1,490,323 10,848,250 26,284,692 9,533,012 4,849,407 $85,025,442 $83,297,497 $94,227,310 $99,340,893
$63,540,783 * Reporting was changed in 2005 ** Reporting was changed in 2006 Annual Report 2007 -District of Maple Ridge Page 95
Capital Assets Acquired Last Five Fiscal Years Comparison 2007 2006 2005 2004 2003 Capital Acquisitions General Government $ 614,709 $ 313,239 $ 1,553,791 $13,242,946 $ 1,674,938 Transportation
9,211,318 10,934,142 4,540,443 9,326,645 2,589,050 Parks and Recreation 3,992,556 4,327,840 2,316,218 3,106,567 2,243,117 Protective Services 4,015,469 1,533,621 544,937 1,371,699 365,683
Public Health and Other — 246,284 152,779 5,375 189,196 Sanitary Sewer & Waterworks 2,549,499 6,164,641 2,907,987 3,093,844 2,523,004 Subdivision Infrastructure* — — 26,284,692 9,533,012
4,849,407 Total Capital Acquisitions $20,383,551 $23,519,767 $38,300,847 $39,680,088 $14,434,395 Source of Funding Revenue Funds $ 5,199,633 $ 716,723 $ 2,887,107 $ 812,881 $ 2,318,453
Reserve Funds 4,460,662 6,376,082 4,897,440 8,593,056 4,180,949 Contributed Assets 1,490,323 12,001,519 27,472,235 10,677,566 5,848,693 Long Term Debt — 357,676 — 11,877,554 — Grants
2,587,441 456,507 266,657 1,551,330 1,129,375 Development Fees & Other 6,645,492 3,611,260 2,777,408 6,167,701 956,925 Total Financing $20,383,551 $23,519,767 $38,300,847 $39,680,088
$14,434,395 * Reporting was changed in 2006 Annual Report 2007 -District of Maple Ridge Page 96
District of Maple Ridge The District of Maple Ridge lies on the north shore of the Fraser River, 45 km east of the City of Vancouver
District of Maple Ridge 11995 Haney Place Maple Ridge, BC Canada V2X 6A9 Phone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca