HomeMy WebLinkAboutAnnual Reports 2010.pdf
District of Maple Ridge British Columbia GFOA Award Recipient for Excellence in Financial Reporting 2010 Annual Report For Fiscal Year Ending December 31, 2010
Mayor Ernie Daykin and Members of Council Cheryl Ashlie Councillor Judy Dueck Councillor Al Hogarth Councillor Linda King Councillor Michael Morden Councillor Craig Speirs Councillor
2010 Annual Report District of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2010Telephone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca
Cover Photo: Memorial Peace Park – In View Images This report was prepared by the District of Maple Ridge Finance Department.
Table of Contents Introductory Section Message from the Mayor ................................................... 2 Message from the CAO.......................................................
3 Organization Chart and District Officials ........................... 4 Strategic Plan...................................................................... 5 Progress Report .....................
............................................. 9 Development Cost Charges Report .................................30 Commissions of Council ...................................................31
Council Committees and Other Appointments................32 Services Provided by Municipal Departments ................33 Awards .....................................................................
.........39 Summary of Services and Regional Relationships .........40 Financial Section Message from the Corporate Finance Officer.................42 Introduction to Financial Statements............
..................49 Consolidated Statements Management’s Responsibility for Financial Reporting...50 Auditors' Report ................................................................51
Significant Accounting Policies ........................................52 Consolidated Statement of Financial Position................55 Consolidated Statement of Operations .......................
....56 Consolidated Statement of Change in Net Financial Assets............................................................................57 Consolidated Statement of Cash Flow .....................
.......58 Notes to the Consolidated Financial Statements ...........59 Consolidated Report of Segmented Revenue and Expenses .......................................................................68
Supporting Statements & Schedules Statement of Change in Operating Accumulated Surplus .......................................................................... 70 Statement of Change
in Capital Fund Accumulated Surplus .......................................................................... 71 Statement of Change in Reserved Accumulated Surplus ................................
.......................................... 72 Continuity Schedule of Long Term Debt ......................... 74 Continuity Schedule of Reserves ....................................
76 Schedule of Tangible Capital Assets............................... 78 Statistical Section General Comparative Statistics....................................... 80 Major Property
Tax Payers .............................................. 82 Permissive Tax Exemptions ............................................. 83 Assessment/Taxation Comparative Statistics................
85 Property Assessments & Tax Rates ................................ 86 Revenue & Expenses – Last Five Fiscal Years Comparison.............................. 87 Tangible Capital Assets
Acquired – Last Five Fiscal Years Comparison.............................. 88 Glossary ............................................................................ 89 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, 2009. The program was established to encourage municipal governments throughout Canada
to publish high quality financial reports and to provide peer recognition and technical guidance for officials preparing these reports. In order to be awarded a Canadian Award for Financial
Reporting, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents conform to program standards. Such reports should go beyond
the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding
of financial reporting by municipal governments and address user needs. A Canadian Award for Financial Reporting is valid for a period of one year only. We believe our current report
continues to conform to the Canadian Award for Financial Reporting program requirements, and we are submitting it to GFOA. We received the Canadian Award for Financial Reporting for
the 20th consecutive year. Annual Report -District of Maple Ridge Page 1 of 90
Message from the Mayor On behalf of Council, I am pleased to present the 2010 Annual Report. This report provides you with a comprehensive overview of the District’s financial performance
for the fiscal year ending on December 31, 2010, as well as a review of departmental activities and program highlights for the year. All Council members have deep roots in this community.
We are proud to call Maple Ridge home, and this is the place that we are raising our families, and, for some of us, this is where our grandchildren are growing up. That has a profound
influence on how each of us works on behalf of citizens. While the debate around the Council table is vigorous, there is one thing that we all agree on – Maple Ridge is a gift that
was given to us from our parents and it’s a gift that we need to pass on to our children and grandchildren. That means that we need to think a lot about the future, not in terms of
days and weeks, but years ahead. There’s a Greek proverb that says, “A society grows great when old men plant trees in whose shade they know they shall never sit.” It is that kind of
thinking that guided Council in the development of Vision 2025 which is printed on page 5 of this publication. As you read the Vision and Values Statement you will come to understand
what drives Council’s debate, discussion and decisions. The challenge for any community is how they use our shared vision and values and translate that into a day-to-day plan that moves
us towards our aspirational goals. This document represents our detailed business plan, and you will see how we deliver projects and programs with an eye to the future. The Annual Report,
in conjunction with our Financial Report and the Citizens Report give you an opportunity to explore the business operations of the District at every level of detail. When people ask
me what makes Maple Ridge such a great place to live, I never hesitate to tell them that it’s the people. Each of these reports is a reflection of the dedication of Council and District
staff to financial transparency, efficiency in the delivery of services for citizens and a shared commitment to the District’s vision. I hope this introduction captures my enthusiasm
and the enthusiasm of Council and District staff for our community. We are dedicated to the Mission Statement that demands that we create “a safe, livable, and sustainable community
for our present and future citizens.” This report shows how we are accomplishing this goal. Council welcomes your comments on this publication. You can reach us by email at mayorandcouncil@mapleridg
e.ca or by phone at 604-463-5221. On behalf of Council, I thank you for taking the time to review our 2010 Annual Report. This is our community, our home, and we have much to be proud
of. Ernie Daykin Mayor Annual Report -District of Maple Ridge Page 2 of 90
Message from the CAO On behalf of the employees of the District of Maple Ridge, I am very proud to present our 2010 Annual Report. I am very fortunate to lead a team of professionals
who share Mayor and Council’s passion to achieve the aspirational goals of Vision 2025. As Mayor Daykin indicated, this report will give you a snapshot of 2010, the detailed financial
results for the year, the key projects that we delivered and an outline of our goals for 2011. The Business Planning cycle at the District of Maple Ridge is year-round. As we celebrate
our accomplishments of 2010, we are in the midst of implementing Council’s plan for 2011, and preparing the groundwork for 2012’s strategic planning. The District doesn’t plan in terms
of days and weeks, we plan many years into the future. Our ‘vision’ is our desired future, and the Vision Statement shows us how we will create the community that our children and grandchildren
ought to have. On April 16, 2010, John Furlong, Chief Executive Officer of the Vancouver Organizing Committee for the 2010 Olympic and Paralympic Winter Games (VANOC) spoke to the Vancouver
Board of Trade and shared the lessons that he learned leading the Vancouver Olympics team. He said something that resonated with me, “The biggest lesson was we had a VISION, and we
never quit on it, never.” As he and his team faced the challenges in the early hours of the Olympics their focus on that vision resulted in an incredible experience and reflected the
resilience, determination and pride of all Canadians. This is the kind of passion that our team brings to our work for the District of Maple Ridge. 2010 was a great year. Maple Ridge
is rebounding from the economic challenges of 2009, and there were a number of community events and initiatives that brought us together in ways and in numbers as never before. As we
ended 2010, there was a buzz in our community. The renewal of our Town Centre, in particular, has created a sense of energy and optimism that is driving our community towards the future
that we all envision. 2010 Highlights and Accomplishments • Development of the Town Centre Investment Incentives Program to create incentives for residential and commercial development
that will create density, economic opportunities and promote sustainability. The program creates incentives for new development, renovations for existing properties and incentives for
area businesses to make improvements to their building facades. • Adopted the Master Plan for Parks Recreations and Culture. • Updated School District No. 42 partnership agreement.
• Hosted a number of high profile community events including the Maple Ridge Olympic Torch Relay Celebration and the Paralympic Torch Relay and Live Site events. • Developed and implemented
five offleash dog parks in the community. • Development of a number of online services to allow citizens to access and pay for more services from home using their computers. Maple Ridge
is the first municipality in BC to offer debit card payment options online. • Modernized District computing systems, leading to a 13% reduction in energy consumption. In addition the
upgrades came in under budget • Completed the second stage, phase one, of the Downtown Enhancement Project, including 224 Street and Lougheed Highway streetscape enhancements, upgraded
servicing to accommodate growth and a pedestrian friendly walking environment, bicycle racks, increased the number of trees and landscaping, street light enhancement, and improved traffic
movements. • Constructed the 240 Street bridge at Kanaka Creek. • Completed major road construction projects, including the street intersection realignment of Abernethy Way at 224 Street
and the installation of a traffic signal on Abernethy Way and 216 Street. • Implemented award-winning Smart Growth on the Ground Plan for the Town Centre. In 2010, the District was
recognized with a number of awards which include: • The Community Energy Association's 2010 Energy & Climate Action Awards, in the Corporate Operations category for energy efficiency
upgrades to the Leisure Centre and an innovative approach to information services (IT). • The Hermes Creative Awards, a platinum award in the Publications/Annual Report category for
the 2008 Citizens Report. • The MarCom Awards, a platinum award in the Communication Plan category for the 'Downtown Enhancement Project' Communications Plan, and a gold award in the
category of Marketing/Promotion Campaign/Promotion Materials for the 'Invest Maple Ridge' campaign. I would like to offer my thanks to our Council, to all staff and to the passionate
and extraordinary citizens who take the time to be involved in our community as volunteers and advocates on important issues. All of us, working together, make Maple Ridge an extraordinary
place to live. J. L. (Jim) Rule Chief Administrative Officer Annual Report -District of Maple Ridge Page 3 of 90
Organization Chart Elected Officials Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Linda King Councillor Judy Dueck Councillor Michael Morden Councillor Al Hogarth Councillor
Craig Speirs Mayor & Council Chief Administrative Officer Jim Rule Manager Corporate Communications Fred Armstrong General Manager: Public Works & Development Services Frank Quinn RCMP
Officer in Charge Dave Walsh Executive Director to CAO John Leeburn General Manager: Community Development, Parks & Recreation Services Kelly Swift General Manager: Corporate & Financial
Services Paul Gill Manager of Sustainability and Corporate Planning Laura Benson Manager of Accounting Catherine Nolan Chief Information Officer John Bastaja Fire Chief/Director Peter
Grootendorst Dane Spence Manager Police Services Maureen Jones Manager of Legislative Services & Emergency Program Ceri Marlo Director of Planning Jane Pickering Director of Engineering
Operations Russ Carmichael Municipal Engineer Andrew Wood Director of Licences, Permits and Bylaws Liz Holitzki Director of Recreation Wendy McCormick Director of Community Services
Sue Wheeler Director of Parks & Facilities David Boag Manager Strategic Economic Initiatives Sandy Blue Manager of Revenue & Collections Silvia Rutledge Manager of Financial Planning
Trevor Thompson Manager of Business Systems Kathleen Gormley Appointed Officials (Department Heads) Chief Administrative Officer .....................................................................
............. Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General Manager: Community Development, Parks & Recreation Services ................................... Kelly Swift, MBA, BLS General
Manager: Corporate & Financial Services ......................................................................Paul Gill, BBA, 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 Engineering Operations ...............................
.........................................................Russ Carmichael, AScT, FRM Director of Operations & Staff Development/Fire Chief........................................................Peter
Grootendorst, CFO, MA Director of Licences, Permits and Bylaws ............................................................................................................ Liz Holitzki
Director of Parks & Facilities...............................................................................................................................David Boag Director of Planning..........
.......................................................................................................... Jane Pickering, MCP, MCIP Director of Recreation ...........................................
...................................................................................Wendy McCormick Manager of Accounting ..............................................................................
.........................................Catherine Nolan, CGA Manager of Business Systems .............................................................................................................
....Kathleen Gormley Manager Corporate Communications .......................................................................................................... Fred Armstrong Manager
of Financial Planning ................................................................................................ Trevor Thompson, BBA, CGA Manager of Legislative Services .....................
.......................................................................................................Ceri Marlo Manager of Revenue & Collections ....................................................
...........................................................Silvia Rutledge Manager Strategic Economic Initiatives......................................................................................
.....Sandy Blue, Ec. D, ABC Manager of Sustainability and Corporate Planning..............................................................................Laura Benson, CMA Municipal
Engineer.....................................................................................................................Andrew Wood, PhD., P.Eng. RCMP Officer in Charge.........................
................................................................................... Superintendent Dave Walsh Municipal Auditors BDO Dunwoody LLP Municipal Bankers TD Canada Trust Municipal
Solicitors Lidstone, Young, Anderson – General Harris & Company – Labour Annual Report -District of Maple Ridge Page 4 of 90
Strategic Plan The Strategic Plan was developed by Council to guide the development of specific objectives to focus on in order to achieve the community vision. MISSION A safe, livable,
and sustainable community for our present and future citizens. VALUE STATEMENTS Leadership To encourage innovation, creativity, 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. 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 worldleading 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. Strategic Focus Areas Environment
Governance Transportation Community Relations Smart Managed Growth Safe and Livable Community Inter-Government Relations/Networks Financial Management 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 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. 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 Annual Report -District of Maple Ridge Page 5 of 90
Strategic Plan 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 now a reality. The downtown area is an excellent example of creating a pedestrian friendly environment that
enables citizens and visitors to easily explore the uptown shops and services before taking a casual stroll down to the riverfront promenade. Key Strategies Maintain and enhance a
multi-modal transportation system within Maple Ridge to provide citizens with safe, efficient alternatives for the movement of individuals and goods Promote alternative modes (pedestrian,
bike, public transit) of travel to reduce reliance on the automobile Continue to improve the walk-ability of the downtown, ensuring it is pedestrian friendly and accessible, particularly
for those with impaired mobility In cooperation with other regional stakeholders, identify improvements to the inter-municipal transportation system within the Lower Mainland and
the Fraser Valley 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 smalltown 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) Annual Report -District of Maple Ridge Page 6 of 90
Strategic Plan 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 School Board, Health Authority, Regional Library, other levels of government and agencies to encourage the adequate provision
of public services that are not the responsibility of local government Establish an emergency response and recovery plan in consultation with other public sector agencies, community
groups, and other relevant stakeholders Establish neighbourhood and community education programs to provide citizens with information and materials on emergency planning procedures
Ensure development standards incorporate sustainability, crime prevention, safety and security concepts Develop preventative as opposed to remediation initiatives in the delivery
of fire and police services Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the development of multi-year Business Plans,
which include detailed, sustainable multi-year financial plans Continue with the implementation of the Police and Fire Master Plans Provide a variety of parks, trails, open spaces
and gathering places Recognize and support the important contribution of volunteers in the community Encourage active and healthy living among citizens through the provision of
a variety of exceptional recreational, educational and social activities Preserve and enhance heritage resources to provide citizens with the historic context of the community Encourage
citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural opportunities, special events, educational,
and social activities 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 Annual Report -District of Maple Ridge
Page 7 of 90
Strategic Plan 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. 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, pedestrian-friendly 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 -District of Maple Ridge Page 8 of 90
Progress Report The Strategic Plan is an important tool in the success of our community. It sets the vision for the future, and key strategies that will help to achieve that vision.
Regular reporting on achievement toward the plan is another important tool to keep things on track. This section of the Annual Report is the District’s fifth annual Progress Report.
In an effort to enhance public performance reporting and improve citizen engagement, the District embarked on a program that began in 2007, supported by funding through the National
Centre for Civic Innovation in New York, and resources provided by CCAF-FCVI (formerly the Canadian Comprehensive Auditing Foundation). The process involved citizens, business owners,
community groups, and staff from numerous municipalities. One of the resulting enhancements the District has implemented is an online performance reporting tool called SEE-IT. This
gives citizens and other interested parties access to performance information over the internet, responding to a desire for 24/7 access at a high level, with drill-down functionality
as and when needed, without sifting through lengthy paper reports. SEE-IT strengthens the District’s efforts to ensure an open and transparent government, and greatly enhances public
access to information. The information provided here is a subset of “scorecards” available on SEE-IT. These scorecards represent progress related to high-level community goals in the
Strategic Plan. Council and Staff at the District are pleased to introduce SEE-IT as an important tool in the overall management of the community. Users will find the tool easy to use
and navigate, and the depth of multi-media content far exceeds what could be provided in a printed document. See-It can be found at the District’s website under Municipal Hall, How
Are We Doing (www.mapleridge.ca). Annual Report -District of Maple Ridge Page 9 of 90
Progress Report Reduce Community Greenhouse Gas Emissions Target Statement By 2020, the BC Government has committed to reduce its greenhouse gas (GHG) emissions by 33 per cent, compared
to 2007 levels. This target has been adopted by Maple Ridge. Overview The Community Energy and Emissions Inventory (CEEI) is an initiative of the BC Ministry of Environment, which provides
community-wide GHG emission estimates in three primary sectors -on-road transportation buildings, and solid waste. These reports assist with the District of Maple Ridge's Climate Action
Charter commitment to measure and report on our community's greenhouse gas emissions. Source Source: Updated Community Energy & Greenhouse Gas Emissions Inventory: 2007 Report dated
June 30, 2010, from BC's Ministry of Environment. 2009 information will be available in June 2012. Note: Total emissions reported in this chart include the category Buildings-Large
Industrial. This category is not included in the Provincial totals, but shown instead as a separate memo item. 0 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000
2007 2009 2011 2013 2015 2017 2019 Actual tonnes GHG emissions Target Annual Report -District of Maple Ridge Page 10 of 90
Progress Report Carbon Neutral Municipal Operations Target Statement By 2020, the BC Government has committed to reduce its greenhouse gas emissions by 33 per cent from 2007 levels.
This target will be used until a Maple Ridge municipal operations target has been selected. Overview This graph shows the amount of greenhouse gas (GHG) emissions created from the provision
of municipal services each year. GHG emissions are produced when we operate municipal cars, fire trucks, street sweepers and lawn mowers; use electricity to light up sports fields,
municipal hall and streetlights; burn natural gas to heat municipal swimming pools; throw away garbage that sits in a landfill emitting gases. Measuring our progress is an important
part of ensuring reductions continue to happen, as we work towards becoming “carbon neutral.” Status Report 2009 results are preliminary. 2010 results will not be available until June
2011. In 2008, the District's total greenhouse gas emissions measured 2,766 tonnes. The increase in overall corporate greenhouse gas emissions is due, in large part, to the fact that
our community is still growing. The addition of streetlights in new subdivisions, new vehicles to the District's fleet (diesel recycling trucks), among other things mean that despite
the District’s efforts to implement energy saving technology, our emissions may continue to go up before we experience significant reductions. Weather also plays a role. Colder weather
in 2008 resulted in an increase in natural gas consumption. Natural gas is used to heat many municipal facilities, and when it’s cold outside, the thermostat gets turned up to create
a more comfortable working environment. With renovations and retrofits incorporating green technologies completed in Fall 2009 at the Leisure Centre and continuing into 2010 at Fire
Hall 1, it is expected that corporate greenhouse gas emissions will begin to lessen in 2010. Notes Emissions were calculated using 2007 ICLEI coefficients. 2008 coefficients are expected
to be released in July 2010. Prior years’ numbers may change slightly as we refine our methodology to align with governing bodies. 0 500 1,000 1,500 2,000 2,500 3,000 2007 2008 2009
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Actual tonnes GHG emissions from municipal operations Target Annual Report -District of Maple Ridge Page 11 of 90
Progress Report Diversify the Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview The District of Maple
Ridge relies on property tax revenue to fund the majority of public services. The value of properties for the purpose of property taxation is considered the “tax base.” A diversified
tax base enhances the reliability of this critical funding source. This graph illustrates the percentage of the property tax assessment base that is made up of residential properties.
The balance of property types are: business and other, light industry, major industry, utilities, farm, and recreation/non-profit. Because the residential class continues to grow steadily
year after year, it would take many years of repeated record-level growth in the other classes to affect significant change in the distribution. Status Report 2010 saw a decrease in
market value in the Residential Class of approx. 4% while the commercial classes saw a market value increase around 5%. The result was a minor reduction in the proportion of the assessment
base attributed to the residential class. Tax and assessment charts note the years when growth occurred. Tax revenue occurs in the subsequent year. 84 85 86 87 88 89 90 91 92 93 94
% of property tax assessment base that is residential Annual Report -District of Maple Ridge Page 12 of 90
Progress Report Reduce Fire Hall 1 Response Time Target Statement To respond to calls within the Fire Hall 1 response area within 7 minutes, 90% of the time. Overview Prior to 2005,
the Maple Ridge Fire Department was composed of paid-on-call members, who responded to emergency calls on a volunteer basis. In a growing community where 65% of the workforce are employed
outside the municipality, the low numbers of volunteers responding, particularly during weekday daytime, was becoming a concern. A strategy to move toward a composite fire service delivery
model, made up of paid-on-call and full-time career firefighters, was developed as part of a Fire Master Plan. Because of the significant cost to the community, this plan is being implemented
gradually. The results are being closely monitored. The hiring of full-time career fire fighters is intended to reduce the time it takes to respond to emergency calls. A target of 7
minutes, from dispatch to arrival at the scene, (the 7 minutes is comprised of 1 -minute dispatching; 2 minutes -turnout -firefighters to don personal protective equipment and the truck
leaving the Hall); 4 minutes -travel time from the Fire Hall to the scene) applies to the Fire Hall No. 1 area, where full-time fire fighters are stationed, and it is intended to be
met 90% of the time. Response times for Fire Hall No. 3 have been reduced as it was staffed daytime only from January 2009 to June 2010 and currently is staffed 247/7. Fire Hall No.
2 has also been reduced, as Fire Hall No. 1 fire fighters respond throughout the District. Status Report With implementation of the Fire Master Plan, response time has been reduced
dramatically. 35.8 36.76 44.36 77.02 76.51 79 75.45 82 90 90 90 90 90 90 90 90 0 10 20 30 40 50 60 70 80 90 100 2003 2004 2005 2006 2007 2008 2009 2010 % responses within 7 minutes
Target Annual Report -District of Maple Ridge Page 13 of 90
Progress Report Provide High Quality Drinking Water Target Statement To have FEWER water quality complaints than the national average. Overview Our goals are to provide high quality,
safe drinking water to homes and businesses, to ensure the security of the water distribution system, and to ensure an adequate supply of water flow for fire protection. The District’s
Operations Department maintains 373 kilometres of watermains 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% 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. Status Report No significant weather related turbidity events at water source in 2010. 0.3 0.7 0.5 0.6 0.3 0.4 0.2 0.6 1.4 1.6 1.4 1.1 0.7 0.7 0.7 0.7
0 0.2 0.4 0.6 0.81 1.2 1.4 1.6 1.8 2003 2004 2005 2006 2007 2008 2009 2010 # water quality complaints per 1,000 people Target Annual Report -District of Maple Ridge Page 14 of 90
Progress Report Maintain a Dependable Sewage System Target Statement To have FEWER blocked sewers than the national average. Overview Our goals are to maintain a dependable sewage collection
system with minimal blockages, and to minimize the environmental impact of blockages and overflows. The District’s Operations Department maintains 265 kilometres of gravity sanitary
sewer. 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% 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. The District's
goal is to minimize the number of blocked sewers per 100 kilometre length, and in doing so, to exceed the national water and wastewater benchmarking initiative average. For this measure,
a lower number is better, and we are striving to experience less than the national average of blocked sewers per 100 kilometre length. Status Report No abnormal weather events in 2010.
2.1 0.8 2.3 1.1 0 2.2 2.2 1.6 3 2.6 2.5 2.7 2.7 2.7 2.7 2.7 0 0.51 1.52 2.53 2003 2004 2005 2006 2007 2008 2009 2010 # blocked sewers per 100km length Target Annual Report -District
of Maple Ridge Page 15 of 90
Progress Report Protect Environmentally Sensitive Areas Target Statement Identify and protect environmental features and areas that require special recognition and management to promote
sound environmental practices. Overview This graph represents the number of hectares of land that was legally protected, through dedication or covenant, for environmental reasons. The
information tab provides a further breakdown by reason. Minimizing the encroachment of development into watersheds provides habitat protection for risk management, recreational corridors,
and protection of highly sensitive fish and wildlife habitat. For watercourse setback areas and steep hillside areas with slopes greater than 25%, protection through dedication of parkland
or through conservation covenant, is required with each development application. Status Report (All Areas in Hectares) Year Water Course Slope Amenity Storm Water Geotech Veg Retention
Habitat Dyke Trail Other Total Area Protected by Year Pre2000 173.907 4.484 13.476 16.450 7.881 0.900 2.629 2.160 4.595 199.441 2001 8.909 0.297 8.914 2002 8.367 8.367 2003 10.251 0.745
0.114 6.871 0.252 17.487 2004 25.074 0.866 9.463 0.299 1.107 35.413 2005 8.266 1.527 0.258 0.235 9.384 2006 16.842 0.764 0.162 17.767 2007 14.191 0.714 0.165 0.145 1.455 16.405 2008
10.941 3.490 3.116 6.510 7.276 0.070 27.663 2009 21.413 2.611 0.501 24.525 2010 8.723 2.970 0.100 3.056 0.079 3.071 1.990 13.865 Total for all years by type 306.884 18.171 23.480 20.565
10.937 6.589 12.589 9.500 4.150 6.873 367.322 The Total Area Protected in each year does not necessarily equal the sum of the different types of Protected Areas because each area may
have more than one reason for being protected and therefore the area reflects the total physical area protected in that year. For example if 0.5 Hectares were protected for Watercourse
and Slope reasons, those 0.5 Hectares only get counted once in the total. 05 10 15 20 25 2006 2007 2008 2009 2010 Actual land protected (hectares) Annual Report -District of Maple Ridge
Page 16 of 90
Progress Report Definitions Watercourse -Dedicated areas of a park or covenant for watercourse protection Slope -Covenants for slope protection, erosion protection, visual aesthetics
Amenity -Dedicated areas of park or covenant for special amenity reasons such as rock bluffs, unique/mature tree stand, or natural heritage sites Stormwater -Covenants for natural stormwater
protection. This is different from covenants for storm pipes Geotech -Covenants for no build areas due to geotechnical reasons VegRetention -Dedicated areas of a park or covenant for
vegetation retention purposes Habitat -Dedicated areas of a park or covenant for habitat protection Dyke -Dedicated areas of a park for dyke protection Trail -Dedicated areas of a park
for trail purposes Other -Other areas protected for environmental purposes due to unspecified reasons The Protected Areas feature class was created to help the Planners to more easily
identify areas within Maple Ridge that have been protected for environmental reasons. A Dedicated Park that was meant for public use would not be included, but a Dedicated Park that
was created for watercourse protection would be part of the Protected Areas feature class. The reasoning for Dedicated Parks that are included is from information provided by the Planners
as well as from personnel that have knowledge of the parks in Maple Ridge. In cases where part of a Dedicated Park is for public use and another part of the Park is for environmental
protection, that portion of the park was extracted to be part of the Protected Area. Covenants created for slope, geotech, vegetation retention, habitat protection etc, would be included
in the Protected Area feature class, whereas covenants for septic systems would not be included. The reasoning for the covenant, if stated on the Legal Plan would be attributed as such.
There will be occurrences where there is no reasoning for either but was understood that those areas were protected for environmental purposes. Annual Report -District of Maple Ridge
Page 17 of 90
Progress Report Low Income Citizens Accessing Recreation Services Target Statement Increase participation of those not currently involved in leisure activities due to financial barriers.
Overview Parks & Leisure Services offers a number of low-cost recreation opportunities to ensure that services are accessible to all citizens. In addition, the department oversees the
Participation Program, which provides reduced admission and registration fees to families with a low-income. The department also collaborates with other agencies such as School District
42 and corporate sponsors that support recreation access initiatives. Status Report In 2010, 2,118 subsidy memberships were provided to low-income citizens, representing 18.3% of the
low-income population. 05 10 15 20 25 2004 2005 2006 2007 2008 2009 2010 Actual % of low income citizens assisted Target Annual Report -District of Maple Ridge Page 18 of 90
Progress Report Citizens Who are Satisfied with Parks & Leisure Services Target Statement Ensure appropriate services are available for present and future customers and citizens to live
healthy lifestyles. Overview Parks & Leisure Services include a broad range of opportunities for citizens to participate in active and social activities designed for children, youth,
adults, families, and senior citizens. This includes group and individual fitness, aquatic, skating, outdoor, and social programs as well as sport fields, parks, trails, and dyke trails.
Status Report Percentage of citizens who are satisfied (rated as Excellent or Good) with Parks & Leisure Services. Source: Parks and Recreation Survey conducted by Points West Consulting
Inc in 2008. 0 10 20 30 40 50 60 70 80 90 100 2002 2005 2008 2011 Actual % of satisfied citizens Target Annual Report -District of Maple Ridge Page 19 of 90
Progress Report Support Existing Local Business Target Statement Retain the existing number of licensed businesses and attract/generate incremental licensed businesses to the District.
Overview Attracting new investment and employment to Maple Ridge, and the retention of existing licensed businesses continue to remain critical objectives for the District. While statistics
can be expected to fluctuate year over year, the District’s high renewal percentages stand as testament to our efforts in supporting local businesses, and validates our objective of
attracting incremental businesses and high-value local market jobs for residents. Status Report Number of business licences issued in 2010: Commercial: 1,477 Homebased: 1,586 Non-Residential:
1,112 Total Revenue $711,000 Of the businesses licensed in 2009, 92% of commercial licences and 86% of home based licences were renewed in 2010. Non-residential renewals are not displayed
on the graph due to the temporary nature of many of the businesses. 0 10 20 30 40 50 60 70 80 90 100 2004 2005 2006 2007 2008 2009 2010 Actual % renewed business licences Target Annual
Report -District of Maple Ridge Page 20 of 90
Progress Report Increase Residential Density in the Town Centre Target Statement Encourage residential development in the Town Centre. According to projections in the District’s Official
Community Plan, 50% of the community’s population growth should occur in the Town Centre. Overview Maple Ridge’s relative affordability within the region has drawn steady growth to
the community. Accommodating this growth in a sustainable manner can be achieved by increasing density within the Town Centre, where transit and amenities are close at hand. Residential
units in the Town Centre are expected to reach 11,065 by 2021. The first graph tab illustrates our progress toward this number. The second graph tab shows the percentage of total residential
units in Maple Ridge that were built in the Town Centre. According to projections in the District’s Official Community Plan, 50% of the community’s population growth should occur in
the Town Centre. Status Report As of September 30, 2010, 119 residential units were added in the Town Centre; 108 were apartments, 2 were detached homes, and 9 were townhouses. These
units signify growth in Town Centre residential units of 2.1%. Of all residential units in Maple Ridge during this year, 26% were located in the Town Centre. The Town Centre Area Plan
goal is to capture 50% of all residential development. 0 2,000 4,000 6,000 8,000 10,000 12,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
2019 2020 2021 Actual residential units in the Town Centre Target 0 10 20 30 40 50 60 2002 2003 2004 2005 2006 2007 2008 2009 2010 % residential units in the Town Centre Target Annual
Report -District of Maple Ridge Page 21 of 90
Progress Report Provide Safe, Serviceable Roads Target Statement Protect our investment in roads infrastructure and provide safe, serviceable road network for the community, whereby
100% of our roads are at or above “acceptable” condition. Overview The District’s Operations department maintains a road network of over 470 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. Status Report Large road resurfacing program in 2010 of 14 km. This 14 km is 3.3%
of total road inventory 0 10 20 30 40 50 60 70 80 90 100 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 % of roads in acceptable condition Target Annual Report -District of Maple
Ridge Page 22 of 90
Progress Report Encourage Residents and Business Owners to Reduce, Reuse, and Recycle Target Statement Our ultimate goal is Zero Waste, with an interim target of 585 kilograms per resident
by the year 2015. This represents a 70% diversion rate from the 1995 level of waste going to landfill. Overview This graph represents the kilograms of waste that are recycled, diverted
from landfills, shown as kilograms per Maple Ridge household. Households include single family homes and apartment units. The ultimate goal is Zero Waste, with a 2015 target for the
Metro Vancouver region of 70% from 1995 levels, which equates to 585 kilograms per Maple Ridge household. Priority must be given to the first two R’s (reduce and reuse) as the best
long-term method to achieve our goal. Together with recycling efforts, a reduction in tonnage will reflect a change in behaviour as residents make choices that are better for the environment.
In 2007 Maple Ridge completed a waste composition study that indicated 36% of the waste stream is organics (yard and garden waste, wood and food waste). Aggressively targeting the organics
portion of the waste stream will achieve our target of 70% diversion. Status Report The 2010 amount of waste diverted from landfill to recycling programs was 391 kilograms per household.
This is calculated by taking the total waste diverted to recycling of 9,335 kilograms and dividing by 23,876 properties. Although the graph shows a decline, the waste diverted to recycling
is a component of the total waste stream, and for 2010, the total waste stream also declined. THIS IS A GOOD THING! Less waste ended up going to landfill, and this is the desired outcome
– it’s just more difficult to measure. 0 100 200 300 400 500 600 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 kg of waste diverted from landfill per household
Target Annual Report -District of Maple Ridge Page 23 of 90
Progress Report Support the Community Social Service Network Target Statement Support the community social service network in a collaborative process to access additional resources to
address community needs, issues and priorities. Overview District Social Planning staff identify, promote and support various partnerships and networks with community agencies, Provincial
Ministries, not-for-profits, community groups and volunteers to provide local government and community services in a cost-efficient, effective and timely manner. The level of funding
these groups are able to obtain from local, regional, provincial and federal programs through collaborative practices is an indicator of the additional support they are able to bring
to the community to address community needs, issues and priorities. Status Report Due to multiple funding reductions and cuts by senior governments and other agencies, the amount of
dollars that the Community Network was able to achieve was reduced significantly in 2009 and continued to decline in 2010, with further decreases expected in 2011. 0 500,000 1,000,000
1,500,000 2,000,000 2,500,000 2004 2005 2006 2007 2008 2009 2010 Actual dollars accessed Target Annual Report -District of Maple Ridge Page 24 of 90
Progress Report Maximize Return on Investment Target Statement Maximize the return on cash and investments held by the District, while maintaining the safety and liquidity of the underlying
funds. Overview 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. Status Report The reduced return on investments and benchmark is due to interest rates being
at or near historic lows. 0123456 2006 2007 2008 2009 2010 Actual % return on investment Target Annual Report -District of Maple Ridge Page 25 of 90
Progress Report Best Practices in Infrastructure Management Target Statement Ensure infrastructure serves the community in a manner that maintains health, safety, and quality of life.
Overview The District has an investment in infrastructure and other assets with an estimated replacement cost of $1.3 billion, all of which are aging at different rates and will eventually
have to be replaced. To properly fund rehabilitation and replacement, estimates show that the District should be spending on average over $40 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. 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000
2006 2007 2008 2009 2010 $ spent on infrastructure rehabilitation Target Annual Report -District of Maple Ridge Page 26 of 90
Progress Report The preceding graphs are a subset of “scorecards” available on SEE-IT the District’s online performance reporting tool. It can be found at the District’s website under
Municipal Hall, How Are We Doing (www.mapleridge.ca). Complete List of Scorecards Available on the Website Community Relations Citizen and Business Involvement in Sustainability Efforts
Provide work opportunities for people with developmental disabilities Grow Citizens’ Sense of Community Aquatics volunteers Community volunteers Emergency Services volunteers Parks
& Leisure Services volunteers Promote community group independence Support firefighters' charities Economic Development Diversify the Tax Base Increase commercial tax base Residential
tax assessment base New Investment and Employment Opportunities Attract film productions Support Existing Local Business Business licence renewals Environment Preserve and Enhance Natural
Assets Tree planting initiative Reduce Energy Consumption Fire Hall No. 1 electricity use Fire Hall No. 1 natural gas use Leisure Centre electricity use Leisure Centre natural gas use
Municipal Hall electricity use Municipal Office Tower electricity use Operations Centre electricity use Randy Herman Building electricity use RCMP Building electricity use Reduce Greenhouse
Gas GHG Emissions Carbon neutral municipal operations Community GHG emissions Fire Hall GHG emissions Leisure Centre GHG emissions Vehicle fleet efficiency Stewardship of Natural Resources
Protect environmentally sensitive areas Zero Waste Encourage residents and business owners to reduce, reuse, and recycle Financial Management Extend Useful Life of Facilities Lifecycle
studies completed and planned Financial Indicators Debt Servicing Ratio Net Financial Position Annual Report -District of Maple Ridge Page 27 of 90
Progress Report Complete List of Scorecards Available on the Website Financial Management – cont’d Key Indicators -Costs Fire GVRD sewer costs GVRD water purchases Library Police Key
Indicators -Revenues Building permit revenue Business licence revenue Dog licence revenue Financial sustainability plan Gravel sales revenue Property tax revenue Provide High Quality
Municipal Services Best practices in infrastructure management Capital works program Process permit applications efficiently and effectively Reduce Reliance on Property Taxes Maximize
return on investment Use a Formal Business Planning Framework Business planning process Governance Open Government Citizen satisfaction with District information Website visits Uphold
and Enhance Public Trust Access to information and decision-making processes Inter-Government Relations and Partnerships Partnerships and Networks with Public Agencies Support the community
social service network Safe and Livable Community Community Development Healthy neighbourhood development Emergency Planning Emergency Operations Centre/Emergency Social Services activities
Emerging Social Issues Bylaw complaints concluded Number of youths in diversion Property crime offences Rate of youth diversion recidivism Substance misuse prevention Fire Department
Fire inspections of multifamily residential structures Reduce Fire Hall response time Reduce fire incidents Reduce fire losses Students attending fire safety education sessions Police
Services Efficient and responsive police services Annual Report -District of Maple Ridge Page 28 of 90
Progress Report Complete List of Scorecards Available on the Website Safe and Livable Community – cont’d Recreational, Educational, and Social Activities Adults who are vigorously active
Children who are vigorously active Citizens who are satisfied with Parks & Leisure Services Citizens who use Parks & Leisure Services Low income citizens accessing recreation services
Social Sustainability Develop social sustainability master plan Sustainable Community Water & Sewer Maintain a dependable sewage system Provide high quality drinking water Smart Managed
Growth Adaptive Technologies in New Construction Growth Based on Sustainability Principles and Master Plans Increase residential density in the Town Centre Provide new park areas Innovative
Infrastructure and Technology GHG Emissions Transportation Accessible, Walkable Downtown Promote Alternative Modes Transportation to work Safe, Efficient Transportation Network Improve
traffic safety Provide safe, serviceable roads Annual Report -District of Maple Ridge Page 29 of 90
Development Cost Charges Report Maple Ridge, like many municipalities, has seen a brisk pace of development over the past number of years, and with each new subdivision comes a need
to expand our infrastructure network. New development typically needs new roads; our sewer, drainage and water systems need to be expanded to provide those services, and as the population
in an area increases, so does the need for additional parkland. The level of investment needed to support new development is significant and one of the mechanisms available to municipalities
to help finance this investment is Development Cost Charges (DCC’s). DCC’s are monies collected from developers to help offset the costs of the infrastructure investments needed to
service new development. They are imposed by bylaw, pursuant to the Local Government Act, and provide the Municipality with a way to finance capital investment related specifically
to roads, sewers, drainage, water, and parks. The following provides some information about DCC collections and expenditures from 2010 for each of the infrastructure types: Roads Sewer
Drainage Opening Balances $13,937,049 $ 1,580,206 $ 3,068,938 Collections* 3,421,699 56,103 441,307 Interest 449,227 54,799 110,004 Expenditures -1,684,806 ----Closing Balances $16,123,169
$ 1,691,108 $ 3,620,249 Waivers & Reductions** $ 150,486 $ --$ --Water Parks Total Opening Balances $ 2,338,362 $10,720,373 $31,644,928 Collections* 486,804 1,850,769 6,256,682 Interest
44,742 259,432 918,204 Expenditures -1,208,399 -3,714,883 -6,608,088 Closing Balances $ 1,661,509 $ 9,115,692 $32,211,726 Waivers & Reductions** $ --$ --$ 150,486 * Collections are
reported net of Waivers & Reductions. ** In some instances a developer will undertake work that would otherwise be done by the Municipality and funded by DCCs. When this occurs, the
amount of DCCs related to those works may be forgiven. The amounts forgiven in 2010 are reported as Waivers & Reductions. Annual Report -District of Maple Ridge Page 30 of 90
Commissions of Council Community Heritage Commission The Community Heritage Commission (CHC) advises Municipal Council on matters relating to heritage conservation. Chair Lynne Probyn
Vice-Chair Jacqueline Mulcahy Community at Large Michael Cook Jeremy Laity Maple Ridge Historical Society Liaison Faye Isaac Brenda Smith Maple Ridge Council Liaison Councillor Michael
Morden Councillor Craig Speirs (alternate) Municipal Staff Liaison Lisa Zosiak Tracy Camire Economic Advisory Commission The Economic Advisory Commission (EAC) advises Council on matters
relating to the economic well being of Maple Ridge and makes recommendations to Council relating to the economic development of the District. Community at Large Stan Duckworth Malvin
A J Harding Glenn C. Ralph Walid Salem Bruce West Downtown Maple Ridge Business Improvement Association Ineke Boekhorst Maple Ridge Arts Council Bonnie Telep Maple Ridge Pitt Meadows
Chamber of Commerce Oliver Perez Maple Ridge Council Liaison Mayor Ernie Daykin Councillor Al Hogarth Councillor Michael Morden Municipal Staff Liaison Jim Rule Sandy Blue Darrell Denton
Alexandra Tudose Maple Ridge and Pitt Meadows Parks & Leisure Services Commission The Commission has the responsibility for the direct delivery of leisure services to residents and,
for entering into agreements and contractual obligations to deliver services through various groups, agencies and businesses. School District No. 42 Trustee Ken Clarkson, Chair Trustee
Mike Huber Trustee Eleanor Palis Trustee Stepan Vdovine (alternate) Maple Ridge Council Liaison Mayor Ernie Daykin Councillor Michael Morden Councillor Craig Speirs Councillor Judy
Dueck (alternate) Maple Ridge Citizens at Large Mandeep Bhuller Ian Brown Bonny Klovance Tyler Shymkiw Pitt Meadows Council Liaison Mayor Don MacLean Councillor Doug Bing Councillor
Gwen O’Connell Pitt Meadows Citizens at Large Christine Smith Terri Smith Municipal Staff Liaison Kelly Swift David Boag Sue Wheeler Ingrid Kraus Annual Report -District of Maple Ridge
Page 31 of 90
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 2011
– 2012 are as follows: Standing Committees are established by the Mayor for matters considered best dealt with by committee. At least half the members of a standing committee must be
Council members. The Standing Committees are: Audit and Finance Committee Committee of the Whole Select Committees and Commissions 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 or commission must be a Council member. The Select Committees
and Commissions are: Advisory Design Panel Agricultural Advisory Committee Bicycle Advisory Committee (MR/PM) Community Heritage Commission Development Agreements Committee Economic
Advisory Commission Municipal Advisory Committee on Accessibility Issues Parcel Tax Review Panel Parks & Leisure Services Commission (MR/PM) Policing Task Force (MR/PM) Public Art Steering
Committee Social Planning Advisory Committee (MR/PM) Members of Council represent Maple Ridge on the Boards of these agencies: Fraser Basin Council Fraser Valley Regional Library Lower
Mainland Treaty Advisory Committee Maple Ridge & Pitt Meadows Policing Task Force Maple Ridge/Pitt Meadows Airport Society Metro Vancouver Housing Committee Metro Vancouver Labour Relations
Bureau Metro Vancouver Mayors Committee Metro Vancouver Regional District Metro Vancouver Regional Planning Committee Metro Vancouver Waste Management Committee 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 AdvocacyAnnual Report -District
of Maple Ridge Page 32 of 90
Services Provided by Municipal Departments The District’s operational and administrative structure is comprised of four divisions and their subsequent departments: Administration: Chief
Administrative Officer – Jim Rule The Administration Division (CAO) 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’s Strategic Plan, and providing advice to Council
about District organization and operating procedures. The Division consists of four departments: Communications, Human Resources, Strategic Economic Initiatives, and Sustainability
and Corporate Planning. Communications Manager Corporate Communications – Fred Armstrong The Communications Department provides advice and assistance to Council and staff in the organization.
The department’s activities include disseminating timely and accurate information, ensuring customers and employees have ample opportunities for input/participation, and developing
communications strategies for specific issues. The department is also responsible for assisting with the advertising and promotion of District programs and events and creating and supporting
a consistent identity for communications. Human Resources Executive Director to CAO – John Leeburn The Human Resources Department (HR) is a team of seven employees dedicated to providing
the 600 plus full and part-time staff members of the District of Maple Ridge with a comprehensive series of services to help them be engaged in their work and maximize their individual
contribution to the District’s goals and projects. Excellence in human resources starts by recruiting and promoting the best people into the wide array of jobs in the District. After
we recruit, screen, and hire the right people, HR helps make sure the organization focuses on the overall vision and goals of the organization by ensuring each employee has an individual
performance plan that defines and describes the employee’s role in achieving their department’s work plan. In addition, the HR team facilitates many focus groups that allow staff members
the opportunity to provide input to strategic planning and bring forward operational improvements that they see as they perform their duties and interact with colleagues and the public.
The individual performance plans also provide an opportunity for the employee and their supervisor to identify growth and development needs and opportunities. Staff development is supported
through internal and external training and project opportunities. The negotiation and day to day administration of two collective agreements (including grievance and classification
administration) is an important ongoing service. In order to promote efficiency, accountability, productivity and the well being of our staff, the HR team administers the Attendance
Support program, Employee Assistance programs, Occupational Health and Safety programs, Employee Recognition programs and employee welfare benefits administration. This group is also
responsible for the administration of the payroll system (including the tracking of attendance and vacations). Strategic Economic Initiatives Manager Strategic Economic Initiatives
– Sandy Blue The Department of Strategic Economic Initiatives provides information and resources to help citizens start or grow their business. We market investment opportunities in
Maple Ridge to our strategic priority sectors – Advanced Technology, Education, and Tourism. Our strategic goal is to attract industrial and commercial investment which will diversify
our tax base and create high value local jobs. The District of Maple Ridge is proud to offer a “one-stop” Film Production Liaison service to assist the industry with location scouting
and filming logistics. Sustainability and Corporate Planning Manager of Sustainability and Corporate Planning – Laura Benson The Sustainability and Corporate Planning Department helps
guide the organization and the community to a more sustainable future by ensuring strategic alignment throughout the organization. The department’s responsibilities include providing
Council and the Corporate Management Team with information for strategic planning purposes, and ensuring a framework is followed to align District policies and activities with this
direction. Within this framework are activities such as corporate-wide business planning and performance measurement and reporting. Projects, research, and policy development of a corporate-wide
nature are also undertaken. Annual Report -District of Maple Ridge Page 33 of 90
Services Provided by Municipal Departments Community Development, Parks & Recreation Services: General Manager – Kelly Swift The Community Development, Parks & Recreation Services (CDPR)
Division’s role is to ensure coordination of resources in the management and development of parks, delivery of recreation and leisure services, and act as a networking agent, information
broker, and community resource for citizens. Identified community needs are addressed by a variety of approaches from the direct provision of services to establishing partnerships which
leverage expertise and funding from other sources. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team, and
we attend to enquiries and request for assistance from fellow staff, Council members, and the general public. The division consists of three departments: Community Services, Parks &
Facilities, and Recreation. Community Services Director – Sue Wheeler The Community Services Department is comprised of three functions: Social Planning, Youth Services, and Neighbourhood
Development. Social Planning supports the Social Planning Advisory Committee to improve the social well-being of the community by building community capacity through Social Services
Network Development, Community Solutions, and Community Building initiatives, and by encouraging Socially Sustainable practices for current and future citizens. Youth Services oversees
the Greg Moore and Pitt Meadows Youth Centres and provides recreational program services for preschool children (0 -5 years), school age children (6 -12 years), and youth (13 -18 years)
throughout Maple Ridge and Pitt Meadows. Programming utilizes a benefit-based approach with a focus on active living and leadership development. As concerns grow regarding inactivity
levels and the effects of the growing number of children living in poverty, partnerships have been developed to offer programming within a collaborative framework increasing the department’s
ability to respond to the growing needs of these age groups. Community Services recognizes the important role that neighbourhoods play in overall community health and wellness. Neighbourhood
Services supports neighbourhood development; neighbourhood network development; and neighbourhood input to community planning processes. This work is enhanced by the development of
partnerships and through the contribution to community wide initiatives. Parks & Facilities Director – David Boag The Parks & Facilities Department, in cooperation with the Recreation
Department, provides operational services to a number of public meeting and activity facilities including the Leisure Centre, Greg Moore Youth Centre, Pitt Meadows Family Recreation
Centre, and two outdoor pools. Other facilities, including the public library, the Arts Centre & Theatre, two museums, two arenas, a golf course, and numerous historic sites are operated
in partnerships with other organizations. The department oversees maintenance of all Municipal facilities including the Municipal Hall, fire halls, and public safety buildings as well
as rental and leased properties throughout the community. The department is also responsible for operating the Municipal parks system, which includes actively used parkland, sport fields,
and a substantial number of greenbelt areas. The department operates and maintains the grounds at two Municipal cemeteries, and provides interment services, associated recordkeeping,
and public assistance. Recreation Director – Wendy McCormick The Recreation Department operates public facilities and a broad range of recreation programs and services in collaboration
with community organizations and agencies such as the Maple Ridge/Pitt Meadows Arts Council Society, the Ridge Meadows Seniors Centre Society, Museum and Heritage Societies, School
District No. 42, not for profit groups, and the business community. Facilities include multi-use fitness and aquatic centres, seniors’ recreation centre, ice arenas, library, the Arts
Centre and Theatre, community halls and the curling club. Programs include drop-in or pre-registered arts and culture, aquatic, fitness, skating, and others. Annual Report -District
of Maple Ridge Page 34 of 90
Services Provided by Municipal Departments Services include recreation access programs, volunteer development, festival development, and community planning tables for healthy community
initiatives, as well as administrative duties such as facility rentals and ice and sport field scheduling. The Joint Parks and Recreation Agreement with the City of Pitt Meadows provides
for joint use and management of parks, facilities, and leisure services within a boundary that includes both municipalities. 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 decisionmaking in our organization. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team (CMT),
and we attend to enquiries and requests for assistance from staff, Council, and the public. The division consists of three departments: Clerks, Finance, and Information Services. Corporate
& Financial Services also provides support to the RCMP, Police Services, and the Fire Department and is responsible for maintaining and improving the website. Clerk’s Manager of Legislative
Services & Emergency Program – Ceri Marlo The Clerk's Department is responsible for supporting legislative matters and decisions of Council. Responsibilities include agenda preparation,
recording of official minutes, administration and certification of bylaws, and the execution of all legal documentation. 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 department also administers the Corporate Records Management program and is responsible for compliance with the 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 District rental properties.
The District’s Risk Management program for loss control and insurance is also a function of the department. Emergency Services Another area supervised by the Clerk’s Department and
involving a majority of the municipality is the Emergency Services Department. The Municipal Joint Emergency Program is the collective title for the organization, plans, and procedures
established within the District of Maple Ridge and the City of Pitt Meadows for managing and administering local response to major emergencies and disasters. The Emergency Management
Committee (EMC) is chaired by two Emergency Program Coordinators and is comprised of the following representatives from the two partner communities; two Chief Administrative Officers,
two Fire Chiefs, the General Manager: Public Works & Development Services, General Manager: Community Development, Parks & Recreation Services, the Director of Operations and Development
Services, and the Emergency Program Assistant. Emergency Program Coordinators are responsible for planning and developing the Emergency Management Committee’s (EMC) response program
within the guidelines of the British Columbia Emergency Response Management System (BCERMS). They also provide input into the coordination of Joint Municipal Emergency Program (JMEP)
initiatives with each municipality. In addition to the EMC, representatives from municipal departments and volunteers are involved. Meetings and training of the EMC, the Emergency Operations
Centre (EOC) staff, and the Emergency Social Services (ESS) volunteers are held on a regular basis, jointly and separately. An Emergency Program Manual along with supplementary support
manuals are kept updated and distributed to the appropriate departments within each municipality. Annual Report -District of Maple Ridge Page 35 of 90
Services Provided by Municipal Departments Finance Manager of Accounting – Catherine Nolan Manager of Business Systems – Kathleen Gormley Manager of Financial Planning – Trevor Thompson
Manager of Revenue & Collections – Silvia Rutledge The Finance Department provides services through cooperative interaction with customers and staff, supporting the administrative and
fiscal needs of the District within a framework that ensures sound fiscal governance. Specific functions include the preparation and monitoring of the Five-Year Consolidated Financial
Plan and the Annual Consolidated 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; the provision of internal audit functions; and
general cashiering services. The department is also responsible for reporting financial matters to the Audit and Finance Committee. Information Services Chief Information Officer –
John Bastaja The Information Services Department is responsible for managing corporate computer systems, data resources, and supporting technology infrastructure. The IS team supports
the operation of 350 computers, 36 servers and all the associated software and databases over eight locations within the community. 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
licences, and the Geographic Information System. The department coordinates strategic technology direction and investments, develops common standards and architectures, and provides
business solutions to help frontline departments deliver public services efficiently. The department also maintains the corporate communications assets which includes telephone, radio,
email, networks, and servers. A major service area for the department is in providing technical advice, data management and reporting, and project management assistance to maximize
the use of all technology infrastructures and add value to the organization through operational and energy use efficiencies. 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
in the District. This service is provided by a group of 100 dedicated paid-on-call firefighters, 42 fulltime firefighters, six chief officers, and two administrative support staff.
We rely heavily on cross-training and good communication to ensure that the department functions 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 Fire Department provides a proactive approach to fire services through the development of multi-year business plans, which
include detailed multi-year financial plans. Ridge-Meadows RCMP Officer In Charge – Superintendent Dave Walsh The Ridge Meadows RCMP Detachment is responsible for policing in Maple
Ridge and Pitt Meadows. The current Ridge Meadows RCMP Master Plan identifies community priorities in the areas of crime reduction, a focus on the reduction in property crime, delivering
policing services with a sensitivity to social issues, engagement and interaction with youth, and enforcement and community education around road and traffic safety. The Detachment
currently has 109 members, with 84 assigned to Maple Ridge, 22 assigned to Pitt Meadows, and three supplied by the Provincial government. In addition, there are three civilian Community
Safety Officers in Maple Ridge. Maple Ridge also contributes the equivalent of 9.91 regular members in integrated (centralized) RCMP services. Annual Report -District of Maple Ridge
Page 36 of 90
Services Provided by Municipal Departments Municipal employees provide clerical and administrative support to the Detachment for exhibits, guarding, customer services, records management,
Canadian Police Information Centre support, crime analysis, court liaison, training and staff development, and volunteer coordination. Our detachment has an active volunteer base who
dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch, and the RCMP Auxiliary program. Public Works & Development Services:
General Manager – Frank Quinn The Public Works & Development Services Division (PWDS) is responsible for carrying out corporate initiatives as directed by Council. The Division manages
the District’s activities with respect to the administration and implementation of municipal policies, bylaws, and services. These services include development processing, the issuance
of building permits and business licences, and the construction, operation and maintenance of municipal infrastructure. In addition, the Division attends to enquiries and requests for
assistance from the general public. The Ridge Meadows Recycling Society liaises with Council through the Division. The division consists of four departments: Engineering, Planning,
Operations, and Licences, Permits and Bylaws. The Ridge Meadows Recycling Society liaises with Council through this division. Engineering Municipal Engineer – Andrew Wood The Engineering
Department oversees the planning and design and construction of road, sewer, water, and storm water systems in Maple Ridge. Applying the latest and most relevant science, standards
and best practices in the field of engineering, the department provides analysis and planning for future infrastructure needs, recommendations for maintenance and upgrade of existing
infrastructure, monitors construction of all public infrastructure projects and maintains and integrated database and records of the District’s infrastructure assets. Licences, Permits
and Bylaws Director – Liz Holitzki The Licences, Permits and Bylaws Department captures a wide range of services for citizens, including: Business licence applications and renewals,
as well as record management of businesses in the District of Maple Ridge. Permits and Inspections. Citizens are required to obtain permits for building, plumbing, electrical and
gas construction and renovations. Our staff issues these permits and arranges for inspections and certification that all work complies with the appropriate legislation Bylaw Enforcement
staff ensure compliance with regulations enacted by Council ranging from parking to issues of land and property use. Animal Control and Licensing. Our team administers the Dog Licence
program and works with the local BC SPCA to ensure compliance with Animal Welfare Legislation. Operations Director – Russ Carmichael The Operations Centre is a front-line provider for
basic public works services, including transportation facilities, fleet management, storm water management, water distribution, and sewage disposal. Operational focus is on the health
and safety of the citizens of Maple Ridge; protecting the District’s large investment in the public works and underground infrastructure; protecting the environment; maintaining current
service levels; providing amenity and convenience features; and providing these services at a minimum cost to the taxpayers in a manner as responsive to their needs as possible. Roadworks
is responsible for road repairs, asphalt patching, sidewalk maintenance, road and shoulder grading, snow/ice control, bridge maintenance, street sweeping, traffic sign repair and replacement,
and pick up of illegal dumping and litter. Annual Report -District of Maple Ridge Page 37 of 90
Services Provided by Municipal Departments Storm and Sanitary Sewer Works is 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 Metro Vancouver. Waterworks is 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 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 responsible for equipment performance measures, vehicle replacement, equipment charge
out rates, and equipment reserve funding. Purchasing is 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. Planning Director – Jane Pickering The Planning Department is responsible for providing input to Council
in their deliberations around specific and broad land use policy and planning for the District of Maple Ridge. After Council has set policy guidelines for an area, the department works
with citizens and the development community to ensure that all development complies with zoning specifications, environmental legislation, health regulations and any form and character
specifications for a development area. In order to carry out this work, the department coordinates the flow of information with a number of internal departments and stakeholder groups
and agencies involved in a project application. The department provides information, recommendations and technical expertise in the development of policy as well as providing assistance
to committees of Council including the Heritage Advisory Commission, Agricultural Advisory Committee, and the Advisory Design Panel, We also supply information to, and work closely
with, relevant external agencies (Agricultural Land Commission, Metro Vancouver) and very specific statutory work for every property development that comes before Council. The department
has a team of environmental specialists who work closely with District planners and engineers to ensure that Maple Ridge achieves the highest standards of environmental stewardship
and sustainability. This team works in the field to assess the impact of specific project applications and develop recommendations around environmental stewardship that become part
of the District’s comprehensive policy development around planning and land use. Ridge Meadows Recycling Society Ridge Meadows Recycling Society (RMRS), a community-based, charitable
non-profit organization, in partnership with the District of Maple Ridge provides Blue Box recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing
Facility, and offers education on environmental issues in Maple Ridge. As a local employer, with a total of 64 full and parttime employees, the Society provides entry-level employment
and training opportunities, as well as supported work and training for adults with developmental disabilities. RMRS is an award-winning environmental organization that has a highly
motivated team that promotes the 3R’s (Reduce, Reuse and Recycle), provides excellent customer service, seeks out partnerships to enhance recycling services and works to maximize financial
and sustainability returns on recycled commodities. Annual Report -District of Maple Ridge Page 38 of 90
Awards The District is the recipient of the Hermes “Platinum Award” in the Communication Plan category for the Downtown Enhancement Project Communication Plan. A “Gold Award” was received
in the category of Marketing/Promotion Campaign/Promotion Materials for the Invest Maple Ridge campaign. The District also received an “Honourable Mention” in the category of Marketing/Promotion
Campaign/Promotion Materials for the Invest North Fraser campaign. Hermes Creative Awards is an international competition for creative professionals involved in the concept, writing,
and design of traditional and emerging media that recognizes outstanding work in the industry. Judges are industry professionals who look for companies and individuals whose talent
exceeds a high standard of excellence and whose work serves as a benchmark for the industry. Platinum awards are presented to those entries judged by the Association of Marketing and
Communication Professionals to be among the most outstanding entries in the competition. The Real Estate Investment Network (REIN) named Maple Ridge #5 Top Canadian Investment City
for 2010 and #2 Top BC Investment Town, as well as “the place to live for lifestyle” based on key economic fundamentals. The District won the 2010 Energy & Climate Award in the Corporate
Operations category from the Community Energy Association for energy efficient upgrades to the Leisure Centre and innovative approach to Information Services. Adam Rieu, Youth Programmer
is the recipient of the Association of Marketing and Communication Professionals Communitas award for "Individual Participation in Organization's Program" for his "Worms and Environmental
Education and Awareness Program." Communitas is a Latin word that means people coming together for the good of a community. Communitas is inspired by the vision of a better world and
is an attempt to do something about it through volunteerism, investment and ethical, sustainable business practices. The District is the recipient of the 3rd consecutive Government
Finance Officer’s Association (GFOA) “Distinguished Budget Presentation Award.” In order to receive this award, a governmental unit must publish a budget document that meets program
criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The District is the recipient of the 14th consecutive GFOA “Award for Outstanding
Achievement in Popular Annual Financial Reporting.” In order to receive this award, a government unit must publish a Popular Annual Financial Report whose contents conform to program
standards creativity, presentation, understandability, and reader appeal. The District is the recipient of the 20th 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 is proud to announce that employees raised over $31,000 during this year’s
United Way fund-raising effort. Much of this money stays in the community to help those in need. For its efforts the District received the much-coveted United Way “Award of Excellence”
because this was the seventh consecutive year that the District’s employee campaign achieved United Way “Gold” status. This incredible fund-raising goal is based on 80% of an organization’s
payroll for one day. While this recognition is nice, the true value of the campaign is the funds raised to assist friends and neighbours. For more information on District awards visit
www.mapleridge.ca/EN/main/municipal/award.html Annual Report -District of Maple Ridge Page 39 of 90
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 Cemetery
Services Domestic Animal Control Drainage Economic Development Emergency Preparedness Filming Permits Heritage Land Use Planning Library Facilities Parks & Leisure
services shared with the City of Pitt Meadows Parks, except for Golden Ears Park, which is a Provincial Government responsibility, Kanaka Creek and Blaney Bog Regional Parks which
are a Metro Vancouver responsibility Police and Fire Protection Recreation & Cultural Facilities and Programs Residential Recycling Services Sanitary Sewer Collection System
Social Planning (social service advocacy and supply for the development of networks between agencies that serve Maple Ridge) Transportation network (roads, bridges, street cleaning,
sidewalks, street lighting, etc. – except portions of the Lougheed Highway [Highway #7] and the Haney Bypass (which fall under Provincial Government responsibility), and the Abernethy
Connector (which falls under the responsibility of the South Coast British Columbia Transportation Authority) Waterworks Distribution System Typical local government services that
are not an assumed responsibility of the District of Maple Ridge include: Dyking Maintenance and Flood Control – Dyking Districts partnership with the City of Pitt Meadows and the
Provincial Government 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: Emergency Communications for
Southwest British Columbia Incorporated (ECOMM) E-Comm is the regional 9-1-1 answer point and also operates the region’s Wide-Area Radio System. EComm also dispatches for a number of
different police and fire departments throughout Metro Vancouver, the Sunshine Coast, and Whistler/Howe Sound. Fraser Valley Regional Library (FVRL) A regionalized library collection
and distribution system that provides all of the operational aspects of a library system. The members must provide the local facilities. Greater Vancouver Sewerage and Drainage District
(GVS&DD) Operates and maintains the network of trunk sewers, pumping stations, and wastewater treatment plants that connect with municipal sewer systems. 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. Metro Vancouver
Provides air quality management, transportation planning, regional housing, regional strategic planning services, regional parks (the Kanaka Creek estuary and linear park, as well as
Blaney Bog are located within the Maple Ridge boundaries), labour relations for local government employees, and administration of the 9-1-1 emergency telephone system. South Coast
British Columbia Transportation Authority /TransLink (SCBCTA) Responsible for the integration of transit and road networking with regard to transportation and land use. TransLink works
with local governments, allowing the decision-making to focus on local concerns with a regional context. Annual Report -District of Maple Ridge Page 40 of 90
Summary of Services and Regional Relationships The District of Maple Ridge obtains services from the following inter-municipal organizations: BC Assessment 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. BC Society for the Prevention of Cruelty to Animals (BCSPCA) Contract to provide domestic animal pound and
shelter and to enforce the Animal Control bylaws. 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 District 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 District
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 District provides the clerical support services and facilities South Coast British Columbia Transportation Authority (SCBCTA) Responsible for the planning,
financing and managing of all public transit in addition to major regional roads and bridges in Metro Vancouver. Transit services are provided through the Authority’s contractors and
subsidiaries like Coast Mountain Bus Company, Handy Dart, and West Coast Express Ltd. The District shares and supports transit services through the provision of transit facilities (such
as bus stops and exchanges). Shelters and benches are provided by the District where it is cost effective. The Authority also shares responsibility and provides annual operation, maintenance,
and rehabilitation funding for roads in Maple Ridge that are part of the Major Road Network. Improvements of those roads may also be eligible for minor capital contributions from the
Authority. As well, the District shares responsibility with regional cycling. 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: BC Assessment Metro Vancouver Municipal Finance Authority Provincial Government – School Taxes South Coast British Columbia
Transportation Authority (TransLink) Annual Report -District of Maple Ridge Page 41 of 90
Message from the Corporate Finance Officer I am pleased to present, on behalf of the Finance Department, the 2010 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 Canada LLP, the Consolidated Financial Statements and supplementary information for the
fiscal year ended December 31, 2010. Our 2009 Annual Report received the Government Finance Officer’s Association’s (GFOA) Canadian Award for Financial Reporting, an award that recognizes
local governnments across Canada that produce high quality financial reports. This was the 20th consecutive year that Maple Ridge received this award. The purpose of the Annual Report
is to provide insight into the financial results for our fiscal year ended December 31, 2010. For your convenience, it is divided into three sections: 1. Introductory Section – Provides
an overview of Council’s strategic direction and the economic and administrative context in which the 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 2010 Progress Report, on page 9, communicates performance towards the achievement of these goals and objectives during
2010. We will continue to measure our performance in these areas and communicate our results. 2010 in Review 2010 was the second year of Council’s three-year mandate with a continued
focus on enhancing the liveability of Maple Ridge now and for the future. The following highlights just a few of the accomplishments in 2010: Completed the 240 Street bridge at Kanaka
Creek Completed the second stage of the Downtown Enhancement Project Hosted the Olympic and Paralympic Torch Relays Developed five off-leash dog parks Developed the Town Centre
Investment Incentives Program Developed a number of online services allowing citizen to access and pay for more services from home Invested over $15M in infrastructure such as roads,
drainage, water and sewer Economic Climate The global economic downturn that started in 2008 slowly started to ease for most countries in 2010, and while the recovery is still best
described as “fragile,” the outlook is brighter than it has been for some time. The economic upturn has continued throughout the first quarter of 2011 despite crises like the geopolitical
tension in the Middle East and North Africa and the earthquake and nuclear disaster in Japan. Canada’s economy outperformed expectations in 2010 with strong growth in demand for exports,
despite a historically high Canadian dollar. The outlook for 2011 remains positive, with many Canadian companies planning to increase their investment in machinery and equipment to
support growth expectations. British Columbia’s economy benefited in the first half of 2010 from hosting the Winter Olympic Games, followed by the “post-Olympic blues” in the latter
part of the year. Unemployment rates in the province remained fairly static in 2010 at 7.6%, with a decrease in self-employment offset by increases in employment in other sectors. The
first quarter of 2011 has seen unemployment rates in BC rise to 8.1%, with predictions that 2011 will see somewhat subdued economic growth in the province. Locally, Maple Ridge has
been identified as a prime area for investment opportunities, having been named as the #5 top Canadian Investment City and #2 top Investment Town in BC by the Real Estate Investment
Network. To further build on this success Council has developed a Town Centre Investment Incentive program to attract and encourage development in our town centre. In 2010, overall
development related revenues were comparable with 2009. The District issued 3,950 building permits with an estimated construction value of $147 million (M). The number of building permits
issued in 2010 increased by nearly 500 over 2009, providing further evidence that Maple Ridge is a prime investment area. Annual Report -District of Maple Ridge Page 42 of 90
Message from the Corporate Finance Officer Maple Ridge Construction Values 256 189 136 89 147 0 50 100 150 200 250 300 2006 2007 2008 2009 2010 ($M illio n s ) Maple Ridge issued 4,175
business licences in 2010, up slightly from those issued in 2009. Licences are issued for commercial, home-based, and non-residential businesses. Of the commercial and home-based licences
issued in 2010, 92% and 86% were renewed respectively. The proportion of licences for each category has remained reasonably constant over the past five years with approximately 35%
commercial, 38% home-based and 27% non-residential, indicating that the economic base in Maple Ridge has remained relatively stable over the past number of years. Risk Management Risks
to Municipal operations are assessed on an ongoing basis and risk management strategies are revised or developed in response to experience, changes in operations or relevant legislation.
Each year, Council approves an inspection standard that sets the frequency and methodology for inspection of Municipal assets during the year within financial plan provisions. Maple
Ridge insures its operations through a combination of risk transfer through purchased insurance, membership in the Municipal Insurance Association (MIA) and risk retention through the
use of self insurance reserves. The following discussion identifies risks that could affect the 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. While changes in interest rates
could impact expected earnings, we are conservative in our investments. That is why we have maintained positive returns during difficult times. Regional Partnerships Maple Ridge provides
sewer and water services to residents through its membership in the regional district (Metro Vancouver) and related entities. The 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 affect the user
fees charged to Maple Ridge taxpayers. Wherever possible, Maple Ridge attempts to smooth the potential impacts of cost increases from the regional district by using a rate stabilization
policy. This policy factors the effects of longrange regional plans into our rate structure. Disaster Recovery Events such as a pandemic, natural disaster or technology failure could
have an impact on our community and our operations. An Emergency Preparedness plan is in place and exercised regularly to help us prepare for a disaster. The Business and Financial
Planning Process Maple Ridge has developed comprehensive Business Planning Guidelines for use in the financial planning process. These guidelines are updated annually and are intended
to assist Council with the difficult task of resource allocation. Departmental business plans communicate alignment with the corporate strategic plan and identify: Goals and objectives
Service levels and service delivery options Resource distribution (financial and human) Performance measures Capital program and associated operating costs Potential new revenue
sources Incremental spending 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 individuals 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 2011-2015 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 -District of Maple
Ridge Page 43 of 90
Message from the Corporate Finance Officer Property tax revenues would increase by 4.0% in 2011 through 2015 with 3% for general purposes and 1% for infrastructure sustainability
The fire improvement levy would continue to increase through 2013, with no additional increase in 2014 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 important services valued by our citizens. Some key decisions incorporated into the plan include:
Provision to mitigate the impact to tax revenue if projected real growth was not realized because of the continued impact of the economic downturn Provision for inflationary costs
The 2011-2015 Financial Plan continues to reflect Council’s commitment to maintaining our infrastructure into the future, directing 1% of the approved annual tax increase toward infrastructure
sustainability. In addition, Council was able to direct $900K of the 2010 General Revenue Surplus towards maintenance of road and drainage infrastructure, as well as set aside $500K
to support the partnering aspect of the Town Centre Investment Incentive program. 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 2010 Audited Consolidated Financial Statements and is intended to enhance understanding of the economic
resources and obligations of the District. It is supplementary to the financial statements and should be read in conjunction with the Consolidated Financial Statements, accompanying
notes, and supplemental information. For information on the terminology used in the discussion, please refer to the glossary on page 89 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 whollyowned 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 Canada 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 oversee 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 reviews the Management Letter and financial reports of the District and its wholly
owned companies. The Committee has the authority to request from management specific reports or analysis and is authorized to request the presence of other staff to report or answer
questions. The Financial Statements: The Consolidated Financial Statements are presented to the Audit and Finance Committee. In addition, the committee is provided with financial updates
throughout the year and meets periodically with the external auditor. Annual Report -District of Maple Ridge Page 44 of 90
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: Provides information on the financial position
of the District including Financial Assets, Liabilities, Net Financial Assets (Debt), Non-Financial Assets and Accumulated Surplus The Consolidated Statement of Operations: Reports
the extent to which expenses are offset by revenues, the annual surplus, and the change in accumulated surplus. The Consolidated Statement of Change in Net Financial Assets: Reports
the change in Net Financial Position. The Consolidated Statement of Changes in Cash and Temporary Investments: Reports the net change in cash resources and how the District financed
its activities throughout the year. 2010 Consolidated Financial Statements From a financial perspective, the results for 2010 are positive. The year ended without the Net Debt projected
in the financial plan. Revenues exceeded expenses by $29.5M compared with to a projected excess of $62.9M; reserve balances decreased by $509K to a total of $45.5M, details of which
are discussed later in this report. 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 2010. The following sections provide an analysis of the 2010 financial statements and selected supplemental financial information.
The dollars quoted are approximate and are intended to account only for the major part of variances being discussed. Some key highlights are: Net Financial Assets increased by $1.28M
to $16.5M Municipal long-term debt decreased by $1.8M to a total of $40.4M Unused annual debt servicing capacity based on our current financial condition is $14.9M 1 Consolidated
Statement of Financial Position – Page 55 This statement reports the District’s assets, both financial and non-financial, and its liabilities. The difference between financial assets
and total liabilities is Net Financial Assets if positive and Net Debt if negative. This figure provides the District with an indicator of financial flexibility and of future revenue
requirements to finance activities and meet existing financial obligations. The difference between total assets, both financial and non-financial, and total liabilities is Accumulated
Surplus and provides an indication of the net economic resources available for service delivery. The majority of this number is comprised of the physical assets used in service delivery
and does not represent a source of funding available to support ongoing operations. The District has a Net Financial Position of $16.5M at the end of 2010, and increase of $1.28M over
2009. The change in Net Financial Assets is discussed in more detail in the Consolidated Statement of change in Net Financial Assets. Accumulated Surplus at the end of 2010 is $807M.
Financial Assets: Overall, financial assets decreased by $871K over 2009. Cash and investments decreased by $4.0M as a result of a decrease in liabilities of $2.1M and an increase
in amounts receivable of $1.0M Accounts receivables increased by $3.2M, due to an increases in receivables from other governments for capital contributions, Development Cost Charges
receivable and property taxes receivable Liabilities: Total liabilities decreased by $2.1M over 2009. The actuarially determined liability for future employee benefits is $4.4M. This
liability will be settled over the longer term and does not impose an immediate claim on cash flow Restricted revenues increased by $1.0M as a result of collections exceeding capital
expenditures in the year Long-term debt decreased by $1.8M, as was provided for in the financial plan Consolidated Statements Financial Position Operations Change in Financial Position
Cash Flow Taxpayers, Vendors, Employees Outside Groups General Revenue Utilities Revenue Subsidiary Companies Statement 1 Statement 2 Reserve Funds Reserve Accounts Statement 3 Transactions
Transactions TransactionsGeneral Capital Utilities Capital Subsidiary Companies Annual Report -District of Maple Ridge Page 45 of 90
Message from the Corporate Finance Officer Non-Financial Assets: Non-financial assets are comprised of the tangible capital assets held for use in service provision, undeveloped land
bank properties, supplies inventories, and prepaid expenses. These represent economic resources available to the District for service provision, rather than a funding source to support
the day-to-day operations of the District. The inclusion of non-financial assets on municipal financial statements began in 2008 and the work required to value and monitor these assets
is ongoing; as better information becomes available it may be necessary to update prior years’ information from time to time. In 2010, information was restated for 2009 as a reflection
of this practice. The result was to increase 2009 non-financial assets to $762.5M from $761.1M. In 2010 non-financial assets increased by $29.5M over 2009, primarily due to investment
in tangible capital assets and land bank properties of $46.1M, offset by amortization of $16.8M 2 Consolidated Statement of Operations – Page 56 This statement reports the District’s
changes in economic resources and accumulated surplus for 2010, compared with budget and with 2009 results. Since annual revenues exceeded expenses, the District increased its accumulated
surplus during the year. Included in this statement, is information about the gain or loss on the disposal of capital assets. If tangible capital assets are disposed before the end
of their estimated useful life, any remaining book value associated with them is written off, resulting in an accounting loss, not a cash loss. Consolidated Revenue Compared to previous
year (2009) Revenue from general taxation increased $3.36M through a combination of higher tax levies and growth of the assessment roll User fees and other revenue increased by
$1.7M. The main drivers of this increase include an increase in building permit revenues ($500K) and flat rate water sales ($700K) Development revenues and senior government transfers,
often linked to capital projects, are up by $2.7M from 2009. Typically, year-over-year changes in these revenues are related to changes in capital expenditures, reported on the Statement
of Change in Net Financial Assets Loss on disposal of capital assets decreased by $758K as a result of a gain realized on the sale of land above historical cost Consolidated Revenue
Compared to budget (2010) As in previous years, there were variances between budget and actual ($38M) and, as in previous years, a large part of this difference was related to the capital
program. Development fees (earned DCC's) and senior government transfers were budgeted based on the expected completion of capital projects. As the capital expenditures did not occur
there was no corresponding revenue recognized. This condition contributed to an unfavourable variance of about $41M. This was offset by higher than expected revenues from investment
earnings and user fees, such as building permits. Consolidated Expenses Compared to previous year (2009) Consolidated expenses are comprised of operating expenses for goods and services,
labour and debt servicing as well as the annual cost of using our tangible capital assets through amortization. Expenses increased by $4.4M through a combination of increased amortization
expense, $740K, increases in labour costs, $1.7M and increased costs for goods and services $2.0M. Consolidated Expenses Compared to budget (2010) The consolidated expenses for 2010
reflect a positive variance of $4.6M compared to budget. Contributors to this positive variance include savings on financing costs from planned debt financing, $500K, RCMP contract
savings, $600K, savings from labour and succession planning, $580K, savings on maintenance costs, $600K and $2.2 million in committed projects and cost containment. 3 Consolidated Statement
of Change in Net Financial Assets – Page 57 This statement begins with the annual surplus, shown on the statement of operations, and adjusts for noncash items, such as amortization,
and expenditures on tangible capital assets to derive the excess or deficiency of revenues over expenditures, which equals the change in financial position. The District’s net financial
assets increased by $1.28M to $16.5M at the end of 2010. Had the activities in the Financial Plan been completed as planned, financial assets would have decreased by $43.5M, resulting
in Net Debt of $28.2M. Timing differences between planned and actual capital expenditures are the reason for this variance. Annual Report -District of Maple Ridge Page 46 of 90
Message from the Corporate Finance Officer 4 Consolidated Statement of Cash Flow – Page 58 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 to, the change in
financial position, which is explained by the excess of revenues over expenditures. For example, when cash is received for a refundable deposit, cash is increased, but revenue is not.
Overall, the District’s cash position at the end of 2010 increased to $30M from $29.3M in 2009. 5 Statement 1 – Page 70 Statement of Change in Operating Accumulated Surplus This statement
provides supplementary information about operating activities of the District in isolation and explains the change in both the Consolidated and Accumulated Surplus amounts attributable
to operating activities. The variances discussed in section 2 apply to this statement as well. Operating Expenses Compared to previous year (2009) Overall operating expenses increased
by approximately $3.65M from 2009. Factors contributing to this increase include increased Recreation costs, offset by increased Recreation user fees, continued implementation of the
Fire Department Master Plan, increased RCMP contract costs, and increased costs from the Regional District for water purchases. Operating Expenses Compared to budget (2010) Overall
operating expenses came in under budget, with one exception. In the Recreation & Cultural area, expenses in excess of budget are offset by related revenues. 6 Statement 2 – Page 71
Statement of Change in Capital Fund Accumulated Surplus This statement provides supplementary information about the revenues and expenses associated with the District’s capital activities
and the impact of those activities on both the District’s Consolidated Annual and Accumulated Surplus amounts. Capital activities, and the related revenues, can vary significantly from
year to year. Planned capital revenues indicate the level of expected external investment in the District’s capital program through sources such as senior government transfers or development
revenues. Revenue is recognized as it is earned, so delays in the related capital projects results in delays in revenue recognition, and a variance to budget, as is the case in most
years. 7 Other 2010 Accumulated Surplus Distribution i) Operating Accumulated Surplus (Statement 1) – Page 70 The Operating Accumulated Surplus of $11.3M (as shown on Statement 1) is
itemized between General Revenue and the Utilities in Note 15 to the financial statements. These funds represent financial assets available to the District that Council has not earmarked
for specific future use. ii) Capital Fund Accumulated Surplus (Statement 2) – Page 71 The District has equity in capital assets of $750.4M. This amount does not represent financial
resources available to fund day-to-day operations, but rather equity in the physical assets used to provide services to the citizens of Maple Ridge. iii) Reserve Accounts and Funds
(Statement 3) – Page 72 Reserve Accounts are appropriations of surplus, established informally and generally associated with the operating program. These totalled $24.2M at December
31, 2010. Reserve Funds are established by Council bylaw and are usually restricted for capital purposes. Financial assets within a reserve fund can only be used for the purpose for
which it was established. These totalled $21.3M as at December 31, 2010. 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 effectively manage the needs of a growing community for over
30 years. There is $45.5M in various reserves at year-end. However some of that amount relates to capital projects that were not completed before December 31, 2010. If these projects
had been completed as planned, the Reserve balances would have been reduced by approximately $16.3M and Net Debt increased similarly. Assessment of Trends The District has Net Financial
Assets of $16.5M at the end of 2010. This position has improved from Net Debt of $1M in 2005, which was the result of a planned reduction to acquire physical assets including the Arts
Centre and Theatre, an expanded Leisure and Youth Centre, the Library and office tower. Annual Report -District of Maple Ridge Page 47 of 90
Message from the Corporate Finance Officer Based on current projections, we expect our financial position to move into Net Debt for the next three years. These projections assume that
capital expenditures will occur as planned. Although experience indicates that this does not typically occur it is important to keep in mind the impact of the financial plan on our
financial position. Outlook In December of 2010, Council adopted a financial plan for 2011-2015. The plan includes $16.3M in planned capital expenditures to address infrastructure needs
in the community. Added to this is approximately $90M of expenditures approved for 2010 for projects that are not yet completed. Many of these expenditures are dependent on revenues
from outside sources, such as grants from other levels of governments, contributions from other agencies or development cost charges. If those revenues are not realized, either through
unsuccessful grant applications or as a result of changes to the economic situation, it may be necessary to adjust the capital program accordingly. Overall though, the District’s financial
condition remains strong, with growth expected in the assessment base, potential revenues from the sale of surplus land holdings and available debt servicing capacity. Challenges that
we continue to monitor and address in our financial plans include: Impact of the economy on development related revenues Growth driven increases in operating costs A predominately
residential assessment base that continues to grow faster than the commercial and industrial sector Increasing costs from the regional district for sewer and water Providing for
the future replacement of infrastructure Some items planned for 2011 are: Development of an area plan for the Albion Flats Coordinate the 2011 Municipal election Complete the
sewer system expansion to 256 Street Correctional Facilities Continue the downtown enhancement program Conclusion Maple Ridge continues to demonstrate its commitment and expertise
in financial management, as demonstrated by receiving the Canadian Award for Financial Reporting for the 20th consecutive year. Finally, I would like to take this opportunity to thank
members of Council, the Corporate Management Team and all municipal employees for their support in achieving the 2010 results. The reason for our success is the strong commitment to
excellence by our employees in all that they do. Paul Gill, BBA, CGA General Manager: Corporate & Financial Services Corporate Finance Officer May 13, 2011 Annual Report -District of
Maple Ridge Page 48 of 90
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 Corporate Finance Officer is
responsible for submitting annually to the Audit Committee and Council audited financial statements. These financial statements include the consolidated results of the District of Maple
Ridge for the fiscal year ending December 31, 2010. 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 2010 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 Operations Consolidated Statement of Change in Net Financial Assets Consolidated Statement of Cash Flow Notes to the Consolidated Financial
Statements Consolidated Report of Segmented Revenue and Expenses Statement of Change in Operating Accumulated Surplus Statement of Change in Equity in Capital Assets Statement
of Change in Reserved Accumulated Surplus Continuity Schedule of Long Term Debt Continuity Schedule of Reserves Schedule of Tangible Capital Assets Annual Report -District of
Maple Ridge Page 49 of 90
Management’s Responsibility for Financial Reporting The information in this Annual Report is the responsibility of management. The consolidated financial statements have been prepared
in accordance with Canadian generally accepted accounting principles as outlined under “Significant Accounting Policies”. These include some amounts based on management’s best estimates
and careful judgment. Management maintains a system of internal accounting controls to provide reasonable assurance that assets are safeguarded and that transactions are authorized,
recorded, and reported properly. Management also administers a program of proper business compliance. BDO Canada LLP, the Municipality’s independent auditors have audited the accompanying
financial statements. Their report accompanies this statement. Council carries out its responsibility for the consolidated financial statements principally through its Audit Committee.
The Committee meets with management on a scheduled basis and at least semi-annually with BDO Canada LLP to review their activities and to discuss auditing, internal control, accounting
policy, and financial reporting matters. BDO Canada LLP has unrestricted access to the Municipality, the Audit Committee, and Council. The Audit Committee reviews the consolidated financial
statements with management prior to submission to Council for approval. It also reviews the recommendations of the independent auditors for improvements to controls and as well as the
actions of management to implement such recommendations. Paul Gill, CGA Jim Rule General Manager: Corporate & Financial Services Chief Administrative Officer Annual Report -District
of Maple Ridge Page 50 of 90
!"#$%&'()*+,-./0123456!789:;<=>?@ABCDEFGH IJKFL4M9NOG5PQRN>D?S!@B76J ;<EA4CPI+)/(TUV.,W%#XYZ[0'$\]=^_ROQ`abcde51"Annual Report -District of Maple Ridge Page 51 of 90
Consolidated Financial Statements ______________________________________________________________________ Significant Accounting Policies For the year ended December 31, 2010 The District
of Maple Ridge (the "District") is a municipality in the province of British Columbia and operates under the provisions of the Community Charter. The District provides municipal services
such as fire, public works, planning, parks, recreation and other general government services. (a) Reporting Entity and Basis of Consolidation These financial statements have been prepared
in accordance with Canadian Public Sector accounting standards using guidelines developed by the Public Sector Accounting Board ("PSAB") of the Canadian Institute of Chartered Accountants.
They consolidate the activities of all of the funds of the District and the District's wholly owned subsidiaries C.D.M.R. Developments Ltd. and Maple Ridge Municipal Holdings Ltd. (b)
Basis of Accounting The basis of accounting followed in these financial statements is an accrual method and includes revenues in the period in which the transactions or events occurred
that gave rise to the revenues and expenses in the period the goods and services were acquired and a liability was incurred. (c) Tangible Capital Assets Tangible capital assets are
recorded at cost less accumulated amortization. Cost includes all costs directly attributable to acquisition or construction of the tangible capital asset including transportation and
installation costs, design and engineering fees, legal fees and site preparation costs. Amortization is recorded on a straight line basis over the estimated life of the tangible capital
asset commencing once the asset is put into use. Assets under construction are not amortized. Contributed tangible capital assets are recorded at fair value at the time of the contribution
and are also recorded as revenue. Estimated useful lives of tangible capital assets are as follows: Buildings (including building components) 7 to 50 years Transportation network 15
to 75 years Storm sewer system 10 to 75 years Fleet and equipment 8 to 20 years Technology 3 to 25 years Water system 10 to 60 years Sanitary sewer system 30 to 75 years Furniture and
fixtures 3 to 20 years Structures 15 to 75 years Tangible capital assets do not include works of art or historical treasures. Costs related to the acquisition of such items are expensed
in the year in which they are acquired. (d) Revenue Recognition Taxation Annual levies for non-optional municipal services and general administrative services are recorded as taxes
for municipal services in the year they are levied. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Annual Report -District of Maple Ridge
Page 52 of 90
Consolidated Financial Statements ______________________________________________________________________ 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 Senior government transfers are recognized in the financial statements as revenue in the period in which
events giving rise to the transfer occur, providing the transfers are authorized, eligibility criteria have been met and reasonable estimates of the amounts can be made. Transfers received
for which expenditures have not yet been incurred are included in deferred revenue. Senior government grants may be received for both operating and capital activities. Development revenues
Receipts that are restricted by the legislation of senior governments or by agreement with external parties are a liability of the municipality and are reported as restricted revenues
at the time they are received. When qualifying expenditures are incurred Restricted Revenues are brought into revenue as development revenue. Restricted Revenues are comprised of the
amounts shown in Note 11. Investment income Investment income is recorded on the accrual basis and recognized when earned. Investment income is allocated to various reserves and operating
funds on a proportionate basis. To the extent that financial instruments have no stated rate of return, investment income is recognized as it is received. Contributed tangible capital
assets Subdivision developers are required to provide subdivision infrastructure such as streets, lighting, sidewalks, and drainage etc. Upon completion these assets are turned over
to the District. The District 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 on the financial statements are equal to the value of infrastructure turned over to the District during the year. (e) Use of estimates/measurement uncertainty The
preparation of financial statements in accordance with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. Significant areas requiring use of management estimates relate to the useful lives of tangible capital assets, determination of employee future benefits, the outcome
of litigation and claims, and the percentage of completion of buildings and subdivision inspections. Actual results could differ from those estimates. (f) Budget Figures The budget
figures are based on the five-year financial plan adopted on May 11, 2010. Financial plan amounts have been adjusted for contributed subdivision infrastructure. These amounts have been
added to the adopted financial plan to better demonstrate comparability to actual results. (Note 14) Annual Report -District of Maple Ridge Page 53 of 90
Consolidated Financial Statements ______________________________________________________________________ (g) Financial Instruments The District'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 District is not exposed to any significant interest, credit or currency risks arising from
these financial instruments. (h) Cash and Temporary Investments Cash and temporary investments are comprised of the amounts held in the District's bank accounts and investments that
mature within one year. (i) 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 temporary. Declines in the market values of investments are considered to be other than temporary when the carrying value exceeds market value for
more than three years. (j) Cost share agreement The District 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 District recognizes expenses at their gross value and records the City of Pitt Meadows' contribution as revenue. (k) Basis
of segmentation (segment report, note 18) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly
related to the costs of the function have been attributed to each segment. Interest is allocated to functions based on the purpose of specific borrowings. (l) Employee future benefits
The District and its employees make contributions to the Municipal Pension Plan, and the employees accrue benefits under this plan based on service. The District's contributions are
expensed as incurred. (Note 4) Sick leave benefits and retirement severance benefits are also available to the District's employees. The costs of these benefits are actuarially determined
based on service and best estimates of retirement ages and expected future salary and wage increases. The liabilities under these benefit plans are accrued based on projected benefits
prorated as the employees render services necessary to earn the future benefits. (Note 8) Annual Report -District of Maple Ridge Page 54 of 90
Consolidated Financial Statements _______________________________________________________ Consolidated Statement of Financial Position as at December 31, 2010 2010 Restated 2009 (Note
12) Financial Assets Cash and temporary investments (note 1) $ 30,062,599 $ 29,296,767 Portfolio investments (note 1) 78,858,466 83,669,160 Accounts receivable (note 2) 16,402,035 13,154,599
Recoverable local improvements (note 3) 2,340,672 2,425,921 Other assets (note 7) 590,720 579,020 Inventory available for resale 471,658 471,658 128,726,150 129,597,125 Liabilities
Accounts payable and accrued liabilities (note 5) 12,221,774 12,145,365 Deferred revenue 12,217,228 13,013,971 Restricted revenue (note 11) 37,176,499 36,157,206 Refundable performance
deposits and other 5,812,594 6,362,066 Employee future benefits (note 8) 4,411,500 4,468,700 Long term debt (note 6, schedule 1) 40,383,494 42,229,302 112,223,089 114,376,610 Net Financial
Assets (Debt) 16,503,061 15,220,515 Non Financial Assets Tangible capital assets (note 13, schedule 3) 775,432,647 750,735,567 Undeveloped land bank properties (note 17) 14,515,918
11,071,587 Supplies inventory 394,215 377,342 Prepaid expenses 403,420 376,828 790,746,200 762,561,324 Accumulated Surplus (note 15) $ 807,249,262 $ 777,781,839 Paul Gill, CGA Ernie
Daykin General Manager, Corporate & Financial Services Mayor, District of Maple Ridge a). The notes to the Consolidated Financial Statements are an integral part of this statement b).
Contingencies, Commitments and Unrecognized Liabilities (Notes 10) c). Pension Plan (Note 4) d). Budget (Note 14) Annual Report -District of Maple Ridge Page 55 of 90
Consolidated Financial Statements ________________________________________________________ Consolidated Statement of Operations For the year ended December 31, 2010 Actual Budget Restated
Actual 2010 2010 (Note 14) 2009 (Note 12) Revenue (segment report, note 18) Taxes for municipal purposes (note 9) $ 57,102,978 $ 57,027,851 $ 53,744,200 User fees and other revenue
31,986,573 31,047,355 30,299,883 Senior government transfers 8,689,257 30,153,762 4,960,467 Development revenue 7,412,119 26,704,475 8,445,374 Interest and investment income Investment
Income 638,546 Interest Income 4,231,940 Less: Deferred amount (933,934) Interest and investment income 3,936,552 1,885,000 4,675,736 Gaming revenues 125,600 --Refinancing and other
gains 5,327 -171,926 Gain (loss) on disposal of tangible capital asset (469,150) -(1,226,799) Contributed tangible capital assets (note 13) 17,341,385 17,341,385 15,625,357 126,130,641
164,159,828 116,696,144 Expenses (segment report, note 18) Protective services 26,763,533 27,081,137 25,008,681 Transportation services 15,244,858 16,005,905 15,519,693 Recreation and
cultural 19,251,435 19,129,734 18,952,403 Water utility 10,602,971 11,392,995 9,108,096 Sewer utility 8,348,811 9,167,361 8,005,891 General government 12,813,760 14,493,372 12,497,369
Planning, public health and other 3,637,850 4,002,620 3,173,809 96,663,218 101,273,124 92,265,942 Annual Surplus 29,467,423 62,886,704 24,430,202 Accumulated Surplus -beginning of the
year 777,781,839 777,781,839 753,351,637 Accumulated Surplus -end of the year (note 15) $ 807,249,262 $ 840,668,543 $ 777,781,839 Annual Report -District of Maple Ridge Page 56 of 90
Consolidated Financial Statements ________________________________________________________ Consolidated Statement of Change in Net Financial Assets For the year ended December 31, 2010
Actual Budget Restated Actual 2010 2010 (Note 14) 2009 (Note 12) Annual Surplus $ 29,467,423 $ 62,886,704 $ 24,430,202 Add (Less): Change in Tangible Capital Assets Acquisition of tangible
capital assets (42,395,640) (122,840,742) (41,763,242) Amortization 16,751,328 16,484,904 16,008,724 Proceeds from disposal of tangible capital assets 478,083 -296,903 Loss(gain) on
disposal of tangible capital assets 469,150 -1,226,799 (24,697,079) (106,355,838) (24,230,816) Change in other non Financial Assets Decrease (increase) in supplies inventory (16,872)
-23,568 Reclassification of undeveloped land bank 239,700 --Acquisition of land bank properties (3,684,034) --Decrease (increase) in prepaid expenses (26,592) -(188,390) (3,487,798)
-(164,822) Increase (decrease) in Net Financial Assets 1,282,546 $ (43,469,134) 34,564 Net Financial Assets beginning of the year 15,220,515 15,220,515 15,185,951 Net Financial Assets
end of the year $ 16,503,061 $ (28,248,619) $ 15,220,515 Annual Report -District of Maple Ridge Page 57 of 90
Consolidated Financial Statements ________________________________________________________ Consolidated Statement of Cash Flow For the year ended December 31, 2010 Actual Restated Actual
2010 2009 (Note 12) Operating transactions Annual surplus $29,467,423 $24,430,202 Items not utilizing cash Amortization 16,751,328 16,008,724 Loss on disposal of tangible capital assets
469,150 1,226,799 Contributed tangible capital assets (17,341,385) (15,625,357) Restricted revenues drawn in (6,653,251) (6,730,080) (6,774,158) (5,119,914) Change in non-cash operating
items Increase in prepaid expenses (26,592) (188,390) Decrease (increase) in supplies inventory (16,872) 23,568 Decrease (increase) in accounts receivable (3,247,436) (984,199) Decrease
(increase) in recoverable local improvements 85,249 (1,339,539) Decrease (increase) in other assets (11,700) (16,039) Increase (decrease) in accounts payable 76,410 (1,715,989) Increase
(decrease) in deferred revenue (796,741) 2,593,871 Increase (decrease) in refundable performance deposits (549,472) 541,666 Increase (decrease) in employee future benefits (57,200)
284,400 (4,544,354) (800,651) Cash provided by operating transactions 18,148,911 18,509,637 Capital transactions Proceeds on disposal of tangible capital assets 478,083 296,903 Cash
used to acquire tangible capital assets (24,814,555) (26,137,886) Cash used to acquire land bank properties (3,684,034) -Cash applied to capital transactions (28,020,506) (25,840,983)
Investing transactions Decrease (increase) in portfolio investments 4,810,694 16,332,993 4,810,694 16,332,993 Financing transactions Proceeds from debt issues --Debt repayment (1,845,809)
(1,788,937) Collection of restricted revenues 7,672,543 4,288,007 Cash applied to financing transactions 5,826,734 2,499,070 Increase in cash and temporary investments 765,833 11,500,717
Cash and temporary investments -beginning of year 29,296,766 17,796,049 Cash and temporary investments -end of year $30,062,599 $29,296,766 Supplementary information: Non-cash transactions:
Transfer from undeveloped landbank properties to tangible capital assets 239,700 -Annual Report -District of Maple Ridge Page 58 of 90
Consolidated Financial Statements ________________________________________________________ Notes to the Consolidated Financial Statements For the year ended December 31, 2010 1. Cash
and Investments Cash and Temporary Investments: Cash and temporary investments as at December 31, 2010 were comprised as follows: Dec 31, 2010 Dec 31, 2009 Cash $ 3,062,549 $ 4,327,645
Temporary Investments 27,000,050 24,969,122 $ 30,062,599 $ 29,296,767 Temporary investments are bank term deposits, Guaranteed Investment Certificates and Federal Government Backed
Notes with effective interest rates of 1.8% -1.96%. Additionally, the District holds temporary investments of $1,443,453 ($1,460,400 for 2009) and agreements receivable of $159,918
($94,940 for 2009) for trusts which are not reported elsewhere in the financial statements. They are held for the following trusts: Balance Dec 31, 2009 Interest Earned Receipts Disbursements
Balance Dec 31, 2010 Latecomer Fees $ 62,932 $ -$ 61,673 $ 65,546 $ 59,059 Cemetery Perpetual Care 710,551 84,888 63,511 84,888 774,062 Greater Vancouver Sewer & Drainage District 475,945
-539,657 674,771 340,831 Albion Dyking District 305,912 167 127,533 4,193 429,419 $ 1,555,340 $ 85,055 $ 792,374 $ 829,398 $ 1,603,371 Portfolio Investments Portfolio investments include
Federal Government Backed Bonds and Bank Notes with effective interest rates of 2.40% -6.43%. They also include equity linked Bank Notes which do not have a stated rate of return. For
these investments, income is recognized as it is received; in 2010 returns were positive and ranged to 4.17%. The District does not hold any asset backed commercial paper or hedge funds.
The carrying value of securities is based on the cost method whereby the cost of the security is adjusted to reflect investment income that is accruing and any permanent decline in
market value. During the term of individual investments there will be fluctuations in market values. Such fluctuations are considered normal, and if held to maturity, market value will
be equal to face value. The carrying value of Portfolio Investments at December 31, 2010 was $78,858,466 ($83,669,160 for 2009). The market value at December 31, 2010 was $80,409,332
($88,659,599 for 2009), included in this amount is $500,000 ($992,590 for 2009) for securities shown at cost for investments for which there is no active market. 2. Accounts Receivable
2010 2009 Property Taxes $ 5,749,866 $ 5,018,520 Other Governments 4,211,654 3,646,262 General and Accrued Interest 2,063,871 2,403,076 Development Cost Charges 4,532,167 2,255,090
16,557,558 13,322,948 Less: Allowance for Doubtful Accounts (155,523) (168,349) $ 16,402,035 $ 13,154,599 Annual Report -District of Maple Ridge Page 59 of 90
Consolidated Financial Statements ________________________________________________________ 3. Recoverable Local Improvements The District provides interim financing for certain geographically
localized capital projects. It recovers these amounts either from benefiting property owners or from provincial subsidies. Interest rates are established at the outset of the process
and are a function of borrowing rates at the time. Repayment is typically made over fifteen years. As at December 31, 2009 the recoverable balance was comprised as follows: 2010 2009
Recoverable from property owners Local improvement fund projects $ 2,216,485 $ 2,301,734 Recoverable from Province Sewerage projects 124,187 124,187 $ 2,340,672 $ 2,425,921 4. Pension
Plan The District and its employees contribute to the Municipal Pension Plan (Plan), a jointly trusteed pension plan. The Board of Trustees, representing plan members and employers,
is responsible for overseeing the management of the Plan, including investment of the assets and administration of benefits. The Plan is a multi-employer contributory pension plan.
Basic pension benefits provided are defined. The plan has about 163,000 active members and approximately 60,000 retired members. Active members include approximately 35,000 contributors
from local governments. Every 3 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, 2009 indicated an unfunded liability of $1,024 million for basic pension benefits. The next valuation will be as at December 31, 2012 with results available in 2013.
The actuary does not attribute portions of the unfunded liability to individual employers.. The District paid $2,099,231 (2009 -$1,860,751) for employer contributions while employees
contributed $1,727,051 (2009 -$1,570,922) to the plan in fiscal 2010. 5. Accounts Payable and Accrued Liabilities : 2010 2009 Accounts Payable: General $ 4,861,622 $ 5,566,175 Other
Governments 6,050,779 5,460,844 Salaries and Wages 620,986 460,826 11,533,387 11,487,845 Accrued Liabilities: Vacation Pay 334,949 308,370 Other Vested Benefits 353,438 349,150 688,387
657,520 $ 12,221,774 $ 12,145,365 Annual Report -District of Maple Ridge Page 60 of 90
Consolidated Financial Statements ________________________________________________________ 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 District carries no debt for others. The Debenture debt issued and outstanding as at December 31, 2010 was $ 40,383,494
($42,229,302 for 2009). The following debenture debt amounts plus related interest are payable over the next five year: 2011 2012 2013 2014 2015 1,779,974 1,814,777 1,850,562 1,887,357
1,925,191 The District has the following authorized but un-issued long term debt as at December 31, 2010: L/A Bylaw L/A Amount Expiry Date # 6558 $ 6,000,000 July 2013 # 6559 1,520,000
July 2013 # 6560 900,000 July 2013 #6561 10,671,185 July 2013 #6562 2,675,000 July 2013 #6679 1,800,000 September 2014 #6680 4,680,000 September 2014 $ 28,246,185 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 District. The District 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 $590,720 ($579,020 for 2009).
8. Employee Future Benefits The District 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 District 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 District 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 District and retire as defined by
the Public Sector Pension Plan Act. The District 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. Annual Report -District of Maple
Ridge Page 61 of 90
Consolidated Financial Statements ________________________________________________________ An actuarial valuation of these benefits was performed to determine the District's liability
and accrued benefit obligation as at December 31, 2009 and updated for December 31, 2010. The valuation resulted in an unamortized actuarial loss of $486,900 ($177,000 loss for 2009
) at December 31, 2010. Actuarial gains or losses are amortized over the expected average remaining service life of employees. The benefit liability at December 31, 2010 was $4,411,500,
($4,468,700 for 2009) comprised as follows: 2010 2009 Benefit Liability -Beginning of the year $ 4,468,700 $ 4,184,300 Add: Current service costs 313,800 254,500 Interest on accrued
benefit obligation 224,900 211,000 Less: Amortization of actuarial loss (gain) 13,200 (28,000) Benefits paid during the year (609,100) (153,100) Benefit Liability -End of the year 4,411,500
4,468,700 Less: Unamortized actuarial loss (gain) 486,900 177,700 Accrued benefit obligation -End of the year 4,898,400 4,646,400 Actuarial assumptions used to determine the District's
accrued benefit obligation are as follows: 2010 2009 Discount rate (long-term borrowing rate) 4.25 % 4.75% Expected future inflation rate 2.50 % 2.50 % Merit and inflationary wage and
salary increases averaging 4.55 % 4.55 % Estimated average remaining service life of employees (years) 10.3 10.3 9. Property Tax Levies In addition to its own tax levies, the District
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 District and, organizations providing regional services in which the District has become a member. Total tax levies for 2010 of $93,932,367 , ($90,363,968 for 2009) were comprised
as follows. 2010 2009 Municipal Tax Levies $ 57,102,978 $ 53,744,200 Levies for other authorities School taxes 28,992,968 28,931,662 Greater Vancouver Transit Authority 5,664,892 5,582,992
British Columbia Assessment Authority 894,907 879,923 Greater Vancouver Regional District Parks 883,862 857,936 Dyking Districts 390,170 364,648 Municipal Finance Authority 2,590 2,607
Total Collections for Others 36,829,389 36,619,768 Total Tax Levies $ 93,932,367 $ 90,363,968 Annual Report -District of Maple Ridge Page 62 of 90
Consolidated Financial Statements ________________________________________________________ 10. Contingencies, Commitments and Unrecognized Liabilities: (a) Third Party Claims Where losses
related to litigation are possible and can be reasonably estimated management accrues its best estimate of loss. For 2010 this estimate is $483,949 ($514,845 for 2009). These amounts
are included in accounts payable and accrued liabilities. There are various other claims by and against the District, the outcome of which cannot be reasonably be estimated. Any ultimate
settlements will be recorded in the year the settlements occur. (b) Contractual Obligations (i) Sewer (a) The District has entered into a cost share agreement with the Greater Vancouver
Water District for the construction of infrastructure. Under this agreement the District expects to incur costs of approximately $7,169,000 over the next 4 years. The liability is recorded
as the related costs are incurred. (ii) Recreation and Cultural Services (a) In 1998 the District entered into an agreement to purchase ice sheet time for five years commencing in 1999,
with a five-year renewal option. In August 2008, the District renewed the agreement for an additional five-year period. The minimum annual payment due for the provision of ice time
is $609,225. These payments are recorded as expenses when the ice time is provided. (d) Unrecognized Liability The District 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 District 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 District 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 District chose to withdraw. Consequently no liability has been recognized in these financial
statements. 11. Restricted revenues held by the District as at December 31, 2010 of $ 37,176,499 , ( $ 36,157,206 for 2009) were comprised as follows: Development Cost Charges Parkland
Acquisition Charges Actual Actual Actual Actual 2010 2009 2010 2009 Beginning Balance $ 31,644,928 $ 34,330,309 $ -$ -Collections and interest 7,174,886 4,012,270 173,961 -Disbursements
-operating (1,282,185) (220,406) --Disbursements -capital (5,325,903) (6,477,245) (11,606) -Ending Balance $ 32,211,726 $ 31,644,928 $ 162,355 $ -Other Restricted Revenues Total Restricted
Revenues Actual Actual Actual Actual 2010 2009 2010 2009 Beginning Balance $ 4,512,279 $ 4,268,970 $ 36,157,207 $ 38,599,279 Collections and interest 323,696 275,737 7,672,543 4,288,007
Disbursements -operating (33,557) (32,429) (1,315,742) (252,835) Disbursements -capital --(5,337,509) (6,477,245) Ending Balance $ 4,802,418 $ 4,512,278 $ 37,176,499 $ 36,157,206 Annual
Report -District of Maple Ridge Page 63 of 90
Consolidated Financial Statements ________________________________________________________ 12. Prior Period Adjustments In 2009, the District adopted the provisions of Section 3150 of
the PSAB Handbook and recorded the District's tangible capital assets, net of related amortization, as non-financial assets. During 2010, additional information became available about
the District's inventory of tangible capital assets and the financial statements have been retroactively adjusted. The change represents less than 1% of tangible capital assets. The
impact of these changes was to: -Increase opening accumulated surplus by $1,669,407 -Increase closing accumulated surplus by $1,443,145 as follows: 2009 2009 (restated) (previously
reported) Net Financial Position $ 15,220,515 $ 15,220,515 Tangible capital assets (book value) 750,735,567 749,292,423 Undeveloped land bank 11,071,587 11,071,587 Other non-financial
assets 754,170 754,169 Accumulated Surplus $ 777,781,839 $ 776,338,694 -Decrease annual surplus by $226,262 as follows: 2009 2009 (restated) (previously reported) Revenues $ 116,696,144
$ 116,896,144 Expenses (expenditures) other than capital and amortization 76,257,217 76,234,918 Amortization expense 16,008,725 16,004,762 Annual Surplus 24,430,202 24,656,464 13. Tangible
Capital Assets Net book value 2010 2009 (restated) Land $ 152,958,988 142,547,009 Buildings 56,027,780 55,770,956 Transportation network 182,998,825 179,016,625 Storm system 155,343,454
152,102,801 Fleet and equipment 12,975,148 12,823,005 Technology 3,682,668 3,055,654 Water system 93,146,901 91,614,557 Sanitary system 107,389,250 103,093,050 Other 10,909,633 10,711,910
$ 775,432,647 750,735,567 For additional information, see the Schedule of Tangible Capital Assets (Schedule 3) . During the year there were no write-downs of assets (2009 -$Nil) and
no interest was capitalized (2009 -$Nil). In addition, roads and related infrastructure, underground networks and technology assets contributed to the District totaled $17,341,385 ($15,625,357
for 2009) and were capitalized at their fair value at the time of receipt. Undeveloped land bank properties totaling $239,700 were reclassified to tangible capital assets. Works of
art, artifacts, cultural and historic assets are not recorded as assets in the financial statements. The District controls various works of art and historical treasures including artifacts,
paintings, sculptures and mosaics located at District sites and public display areas. Annual Report -District of Maple Ridge Page 64 of 90
Consolidated Financial Statements ________________________________________________________ 14. Budget Budget amounts represent the Financial Plan Bylaw adopted by Council on May 11,
2010 adjusted for infrastructure contributions from developers. The Financial Plan anticipated use of surpluses accumulated in previous years to balance against current year expenditures
in excess of current year revenues. The following shows how these amounts were combined: Financial Plan Bylaw Adjustments Budget Revenue Taxation $ 57,027,851 $ -$ 57,027,851 Sale of
service 31,047,355 -31,047,355 Other 58,743,237 -58,743,237 Contributed subdivision infrastructure -17,341,385 17,341,385 Total revenue 146,818,443 17,341,385 164,159,828 Expenses Protective
services 27,081,137 -27,081,137 Transportation services 16,005,905 -16,005,905 Recreation and cultural 19,129,734 -19,129,734 Water utility 11,392,995 -11,392,995 Sewer utility 9,167,361
-9,167,361 General Government 14,493,372 -14,493,372 Planning, public health and other 4,002,620 -4,002,620 Total Expenses 101,273,124 -101,273,124 Annual surplus $ 45,545,319 $ 17,341,385
$ 62,886,704 Less: Capital expenditures 105,499,357 Debt repayment 4,059,178 Add: Interfund transfers 18,677,337 Amortization 16,484,904 Borrowing proceeds 28,850,975 $ -Annual Report
-District of Maple Ridge Page 65 of 90
Consolidated Financial Statements ________________________________________________________ 15. Accumulated Surplus Accumulated Surplus is comprised of operating surpluses and equity
in tangible capital assets held in the general, sewer and water funds as well as reserves. Accumulated surplus for 2010 is $807,249,262 ($777,781,839 for 2009) and is distributed as
follows: 2010 Restated 2009 Operating surplus (Statement 1) General $ 5,156,074 $ 4,985,070 Sewer 2,515,823 3,059,571 Water 3,638,446 3,383,195 11,310,343 11,427,836 Equity in tangible
capital assets (Statement 2) General 547,626,443 523,380,523 Sewer 108,841,611 104,538,761 Water 93,962,893 92,416,916 750,430,947 720,336,200 Reserves (Statement 3) Funds 21,275,267
22,739,966 Accounts 24,232,705 23,277,837 45,507,972 46,017,803 Accumulated Surplus $ 807,249,262 $ 777,781,839 16. Expenditures and Expenses by Object Operations Capital Acquisitions
2010 Total 2010 Budget Restated 2009 Total Goods and services 44,652,062 27,680,848 72,332,910 154,177,700 68,128,500 Wages and salaries 32,790,856 817,741 33,608,597 33,150,825 31,720,370
Interest 2,468,972 -2,468,972 2,959,052 2,546,233 Contributed tangible capital assets -17,341,385 17,341,385 17,341,385 15,625,356 Total Expenditures 79,911,890 45,839,974 125,751,864
207,628,962 118,020,459 Amortization expenses 16,751,328 -16,751,328 16,484,904 16,008,724 Total Expenditures and Expenses 96,663,218 45,839,974 142,503,192 224,113,866 134,029,183
17. Undeveloped Land Bank The District owns property in various areas identified for future growth in the Official Community Plan. These properties are not currently used in the provision
of service to the citizens of Maple Ridge. The properties represent a strategic, non-renewable resource available for the advancement of Councils' strategic plan. In 2010, the District
acquired land bank properties valued at $3.68 million. 18. Segmented Information This District is a diversified municipal government entity in the province of British Columbia that
provides a wide range of services to its citizens. Municipal services have been segmented by grouping activities that have similar service objections (by function) and separately disclosed
in the segment report. Where certain activities cannot be attributed to a specific segment they have been reported as unallocated. The segments and the services they provide are as
follows: Protective Services Protective Services is comprised of the Ridge Meadows RCMP detachment, the Maple Ridge Fire Department, bylaw enforcement, inspection services and emergency
services. Services provided by the segment are focused on protecting the citizens of Maple Ridge. Annual Report -District of Maple Ridge Page 66 of 90
Consolidated Financial Statements ________________________________________________________ Transportation Services Transportation Services is comprised of Engineering, Operations, Drainage
and Roads. Services provided by the segment include the construction and maintenance of transportation related infrastructure. Recreation and Cultural Recreation and cultural services
provides library services, access to recreation facilities and maintains and operates District parks. Water Utility The Water Utility, in conjunction with Metro Vancouver, provides
safe, clean, reliable water to the residents and businesses of the District of Maple Ridge. Sewer Utility The Sewer Utility collects waste water and transports it to treatment plants
operated by Metro Vancouver in addition to maintaining the sanitary sewer infrastructure. General Government General Government provides administrative, legislative and support services
for the District. Functions include financial planning and reporting, information technology, economic development and communications. Planning, Public Health and Other This segment
is comprised of Planning, Recycling, Cemetery and Social Planning. Activities include land use guidelines, development of the District's official community plan, management of the recycling
contract and improving the social well-being of the community. Unallocated Unallocated includes revenues and expenses that cannot be directly attributed to the activities of an identified
functional segment. Annual Report -District of Maple Ridge Page 67 of 90
Consolidated Financial Statements ______________________________________________________ Segment Report Consolidated Report of Segmented Revenue and Expenses For the year ended December
31, 2010 Protective Services Transportation Services Recreation and Cultural Water Utility Sewer Utility Revenue Tax revenue $ -$ -$ -$ 79,193 $ 784,210 Other revenues 4,615,308 1,385,108
5,656,540 10,144,656 6,279,988 Senior government transfers 74,382 4,731,589 310,305 -2,461,271 Development revenue 102,783 1,767,596 4,056,828 1,208,399 113,013 Interest and investment
income -----Gaming Revenues Refinancing and other gains -----Gain (loss) on disposal of capital assets 344,339 (713,897) 2,888 (96,672) (5,495) Contributed infrastructure 4,117 6,474,726
5,273,960 1,772,262 3,816,320 Total Revenue 5,140,929 13,645,122 15,300,521 13,107,838 13,449,307 Expenses Operating: Goods and services 14,769,225 1,928,880 8,267,639 7,938,275 5,972,730
Labour 10,972,422 5,009,194 7,470,183 1,072,931 476,379 Debt Servicing -(504) 1,326,126 --sub total 25,741,647 6,937,570 17,063,948 9,011,206 6,449,109 Amortization 1,021,886 8,307,288
2,187,487 1,591,765 1,899,702 Total Expenses 26,763,533 15,244,858 19,251,435 10,602,971 8,348,811 Excess (deficiency) revenue over expenses $ (21,622,604) $ (1,599,736) $ (3,950,914)
$ 2,504,867 $ 5,100,496 Annual Report -District of Maple Ridge Page 68 of 90
Consolidated Financial Statements ______________________________________________________ General Government Commercial Tower Planning Public Health & Other Unallocated Total 2010 Actual
Total Budget Restated Total 2009 Actual $ -$ -$ 1,609,723 $ 54,629,852 $ 57,102,978 $ 57,027,851 $ 53,744,200 1,442,940 1,596,288 865,745 -31,986,573 31,047,355 30,299,883 1,100,730
-10,980 -8,689,257 30,153,762 4,960,467 163,500 ---7,412,119 26,704,475 8,445,374 ---3,936,552 3,936,552 1,885,000 4,675,736 125,600 125,600 -----5,327 5,327 -171,926 (313) ---(469,150)
-(1,226,799) ----17,341,385 17,341,385 15,625,357 2,706,857 1,596,288 2,486,448 58,697,331 126,130,641 164,159,828 116,696,144 3,679,195 453,160 1,642,958 -44,652,062 48,678,343 42,644,006
5,966,036 -1,823,711 -32,790,856 33,150,825 31,066,979 408,791 734,559 --2,468,972 2,959,052 2,546,233 10,054,022 1,187,719 3,466,669 -79,911,890 84,788,220 76,257,218 1,572,019 -171,181
-16,751,328 16,484,904 16,008,724 11,626,041 1,187,719 3,637,850 -96,663,218 101,273,124 92,265,942 $ (8,919,184) $ 408,569 $ (1,151,402) $ 58,697,331 $ 29,467,423 $ 62,886,704 $ 24,430,202
Annual Report -District of Maple Ridge Page 69 of 90
Consolidated Financial Statements _________________________________________________________ Statement 1 Statement of Change in Operating Accumulated Surplus For the year ended December
31, 2010 Actual 2010 Budget 2010 Restated Actual 2009 Revenue Taxes for municipal purposes $ 57,102,978 $ 57,027,851 $ 53,744,200 User fees and other revenues 31,986,573 31,047,355
30,299,883 Senior government transfers 1,994,942 2,285,582 2,921,917 Development Revenue 1,486,286 2,793,853 397,644 Interest and investment income 3,085,574 1,315,000 3,609,750 Gaming
revenues 125,600 --Refinancing and other gains 483,411 -468,829 96,265,364 94,469,641 91,442,223 Expenses Protective services 25,741,647 26,243,669 24,195,605 Transportation services
6,937,570 7,715,083 7,473,740 Recreation and cultural 17,063,948 17,022,216 16,898,918 Water utilities 9,011,206 9,823,133 7,583,958 Sewer utilities 6,449,109 7,279,747 6,173,256 General
government 11,241,741 12,882,666 10,933,577 Public and environmental health 3,466,669 3,821,706 2,998,163 79,911,890 84,788,220 76,257,217 Annual Surplus 16,353,474 9,681,421 15,185,006
Internal transfers Transfers to capital funds (5,980,101) (9,221,277) (5,281,549) Transfers to reserves (10,490,866) (2,815,679) (9,601,179) Increase (decrease) in operating accumulated
surplus (117,493) (2,355,535) 302,278 Operating accumulated surplus-beginning of the year 11,427,836 11,427,836 11,125,558 Operating accumulated surplus -end of the year $ 11,310,343
$ 9,072,301 $ 11,427,836 Annual Report -District of Maple Ridge Page 70 of 90
Consolidated Financial Statements ________________________________________________________ Statement 2 Statement of Change in Capital Fund Accumulated Surplus For the year ended December
31, 2010 Actual Budget Restated Actual 2010 2010 2009 Revenue Subdivision infrastructure contributions $ 17,341,385 $ 17,341,385 $ 15,625,357 Senior government transfers 6,694,315 27,868,180
2,038,550 Development fees 5,337,509 21,689,718 6,477,245 Other capital contributions 588,324 2,220,904 1,570,485 Disposal of tangible capital assets (947,234) -(1,523,702) Total Revenue
29,014,299 69,120,187 24,187,935 Expenses Amortization 16,751,328 16,484,904 16,008,724 Total Expenses 16,751,328 16,484,904 16,008,724 Annual Surplus 12,262,971 52,635,283 8,179,211
Internal Transfers Transfers and principal payments from revenue funds 5,980,101 9,221,277 5,281,549 Transfers from reserves 11,851,675 19,707,479 12,552,141 Increase (decrease) in
capital accumulated surplus 30,094,747 81,564,039 26,012,901 Equity in capital assets -beginning of the year 720,336,200 720,336,200 694,323,299 Equity in capital assets -end of the
year $ 750,430,947 $ 801,900,239 $ 720,336,200 Annual Report -District of Maple Ridge Page 71 of 90
Consolidated Financial Statements ________________________________________________________ Statement 3 Statement of Change in Reserved Accumulated Surplus For the year ended December
31, 2010 Actual 2010 Budget 2010 Restated Actual 2009 Revenue and Transfers Revenue Interest and investment income $ 850,978 $ 570,000 $ 1,065,986 Add (less) Internal transfers Transfers
from revenue funds 10,490,866 2,815,679 9,601,179 Transfers to capital funds (11,851,675) (19,707,479) (12,552,141) Increase (decrease) in Reserved Accumulated Surplus (509,831) (16,321,800)
(1,884,976) Reserved Accumulated Surplus -Beginning of the Year 46,017,803 46,017,803 47,902,779 Reserved Accumulated Surplus -End of Year (Note 15) $ 45,507,972 $ 29,696,003 $ 46,017,803
Annual Report -District of Maple Ridge Page 72 of 90
This Page Left Blank Intentionally Annual Report -District of Maple Ridge Page 73 of 90
Consolidated Financial Statements ________________________________________________________ Schedule 1 Continuity Schedule of Long Term Debt For the Year Ended December 31, 2010 Date
of Issue/Maturity Bylaw/MFA Function/Purpose Interest Rate Long Term Debts Apr 2005/2027 6246/93 Recreation/Downtown Civic Properties % 5.7 Apr 2005/2027 6246/93 General Government/Downtown
Office Complex % 5.7 Dec 2006/2027 6246/99 General Government/Downtown Office Complex % 5.0 Dec 1995/2010 5291/61 Transportation/Downtown Parking % 9.6 Subtotal LESS: Sinking Funds
Dec 2006/2027 6246/99 General Government/Downtown Office Complex % 5.0 Dec 1995/2010 5291/61 Transportation/Downtown Parking % 9.6 Subtotal Net Amount Annual Report -District of Maple
Ridge Page 74 of 90
Consolidated Financial Statements ________________________________________________________ Dec 31, 2009 Balance Outstanding New Debt Issued During the year Principal/Sinking Fund Payments
Sinking Fund Earnings 2010 Balance Outstanding Interest Paid/Earned For The Year 24,260,892 -1,052,761 -23,208,131 1,326,126 3,364,384 -145,984 -3,218,400 183,891 16,300,000 ---16,300,000
807,833 300,000 ---300,000 12,000 44,225,276 -1,198,745 -43,026,531 2,329,850 1,722,379 -547,383 73,275 2,343,037 73,275 273,595 -13,902 12,503 300,000 12,503 1,995,974 -561,285 85,778
2,643,037 85,778 $ 42,229,302 $ -$ 1,760,030 $ 85,778 $ 40,383,494 $ 2,244,072 Annual Report -District of Maple Ridge Page 75 of 90
Consolidated Financial Statements ________________________________________________________ Schedule 2 Continuity Schedule of Reserves For the year ended December 31, 2010 Balance Dec,
31, 2009 Interest Allocated Reserve Funds Local Improvements $ 2,145,754 $ (2,829) Equipment Replacement 6,937,477 202,625 Capital Works 8,404,633 246,572 Fire Department Capital Acquisition
1,807,185 44,747 Sanitary Sewer 1,524,971 42,458 Land 1,919,946 54,849 Total Reserve Funds 22,739,966 588,422 Reserve Accounts Specific Projects -Capital 4,408,631 -Specific Projects
-Operating 2,253,608 -Self Insurance 914,702 25,813 Police Services 2,618,915 70,192 Core Development 1,116,807 34,153 Recycling 1,634,271 45,911 Community Development 1,218 34 Building
Inspections 1,761,704 49,046 Gravel Extraction 419,417 13,367 Neighbourhood Improvements 60,697 1,516 Facility Maintenance 515,408 16,940 Snow Removal 700,000 -Youth and Arts Centre
3,708 -Cemetery Maintenance 151,980 -Infrastructure Sustainability (Town Centre Buildings) --Infrastructure Sustainability (Road Network) 1,225,888 -Infrastructure Sustainability (Drainage)
40,282 -Critical Infrastructure 172,072 5,584 Infrastructure Grants Contribution 1,200,000 -Gaming Revenues --Self Insurance (sewer utility) 95,873 -Self Insurance (water utility) 99,528
-Specific Projects (sewer utility) 2,160,492 -Specific Projects (water utility) 1,722,636 -Total Reserve Accounts 23,277,837 262,556 Total Reserves 46,017,803 850,978 Annual Report
-District of Maple Ridge Page 76 of 90
Consolidated Financial Statements ________________________________________________________ Transfers Revenue Funds Transfers Capital Funds Balance Dec 31, 2010 $ 53,921 $ -$ 2,196,846
2,072,569 (1,753,525) 7,459,146 1,171,394 (1,460,187) 8,362,412 1,069,289 (1,448,075) 1,473,146 -(15,240) 1,552,189 98,750 (1,842,017) 231,528 4,465,923 (6,519,044) 21,275,267 437,767
(781,902) 4,064,496 936,298 -3,189,906 15,726 -956,241 188,123 (355,300) 2,521,930 167,377 (726,321) 592,016 (96,473) -1,583,709 --1,252 --1,810,750 195,373 (64,282) 563,875 -(11,690)
50,523 (214,836) -317,512 --700,000 -(3,708) -60,322 (22,694) 189,608 101,825 (101,825) -1,419,817 (1,538,883) 1,106,822 456,136 (2,784) 493,634 (231) 19,334 196,759 -(928,021) 271,979
125,600 -125,600 6,500 -102,373 (17,000) -82,528 1,280,897 (331,974) 3,109,415 961,722 (482,581) 2,201,777 6,024,943 (5,332,631) 24,232,705 $ 10,490,866 $ (11,851,675) $ 45,507,972
Annual Report -District of Maple Ridge Page 77 of 90
Consolidated Financial Statements ______________________________________________________________ Schedule 3 Schedule of Tangible Capital Assets For the year ended December 31, 2010 Land
Building Transportation Network Storm System Historical Cost 1 Opening cost (as restated) $ 142,547,010 $ 84,903,761 $ 258,267,337 $ 193,636,202 Additions 10,439,851 2,937,639 9,575,896
6,169,992 Disposals (27,873) (199,131) (2,314,340) (372,091) 152,958,988 87,642,269 265,528,893 199,434,103 Accumulated Amortization Opening balance -29,132,805 79,250,712 41,533,402
Amortization expense -2,670,430 5,183,452 2,634,559 Effect of disposals -(188,746) (1,904,096) (77,312) -(31,614,489) 82,530,068 (44,090,649) Net Book Value as at December 31, 2010
$ 152,958,988 $ 56,027,780 $ 182,998,825 $ 155,343,454 Net Book Value as at December 31, 2009 $ 142,547,010 $ 55,770,956 $ 179,016,625 $ 152,102,800 1 Historical cost includes work
in progress at December 31, 2010 of $5,976,946 ($(12,956,546) for 2009) comprised of: Land $425,180 ($89,662 for 2009); Buildings $1,277,483 ($7,761,158 for 2009); Transportation network
$245,421 ($4,144,779 for 2009); Storm system $1,125,050 ($100,528 for 2009); Fleet and equipment ($31,125 ($239,057 for 2009); Technology $-($7,347 for 2009); Water system $381,418
($54,301 for 2009); Sanitary system $2,412,788 ($315,010 for 2009); and Other $78,482 ($244,703 for 2009). Work in progress is not amortized. 2 "Other" at net book value includes Furniture
and Fixtures at $1,106,579 ($1,344,836 for 2009) and structures at $9,803,053 ($9,367,074 for 2009) Annual Report -District of Maple Ridge Page 78 of 90
Consolidated Financial Statements ______________________________________________________________ Fleet and Equipment Technology Water System Sanitary System Other Other2 Total $ 22,225,750
$ 6,958,855 $ 113,834,883 $ 133,692,476 $ 20,068,663 $ 976,134,937 1,551,207 1,178,812 3,206,350 6,201,740 1,134,155 42,395,642 (366,598) (477,955) (212,334) (50,785) (146,808) (4,167,915)
23,410,359 7,659,712 116,828,899 139,843,431 21,056,010 1,014,362,664 9,402,746 3,903,201 22,220,326 30,599,426 9,356,752 225,399,370 1,323,321 550,719 1,572,114 1,894,125 922,608 16,751,328
(290,856) (476,876) (110,442) (39,370) (132,983) (3,220,681) 10,435,211 3,977,044 23,681,998 32,454,181 (10,146,377) (238,930,017) $ 12,975,148 $ 3,682,668 $ 93,146,901 $ 107,389,250
$ 10,909,633 $ 775,432,647 $ 12,823,004 $ 3,055,654 $ 91,614,557 $ 103,093,050 $ 10,711,911 $ 750,735,567 Annual Report -District of Maple Ridge Page 79 of 90
General Comparative Statistics Municipal Government Incorporated September 12, 1874 Mayor and 6 Council Members 2010 2009 2008 2007 2006 2000 Population 1 76,418 75,051 73,957 73,248
72,283 65,500 Registered Voters 2 a 48,034 48,034 48,034 46,748 46,748 30,500 No. of Properties (Folios) 3 27,423 27,030 26,362 24,945 24,938 22,653 Land Area (in Ha) 1 b Designated
Land Use Residential 5,655 5,658 5,661 5,656 5,657 5,819 Agricultural c 3,594 3,594 3,594 3,594 3,594 3,708 Employment d 710 710 710 801 802 784 Mixed Use 76 76 76 — — — Park/Conservation
c 1,947 1,944 1,941 1,923 2,031 1,781 Institutional/Civic e 336 336 336 339 230 236 Forest f 2,443 2,443 2,443 245 82 — Transportation/Utilities g — — — — — 274 Total Designated Land
14,760 14,760 14,760 12,558 12,396 12,602 Non-Designated Land 11,950 11,950 11,950 14,152 14,314 14,108 Total Land Area (in Ha) 26,710 26,710 26,710 26,710 26,710 26,710 Roads (in Km)
4 Paved 469 466 464 455 450 443 Unpaved 6 7 7 7 7 7 Sewer Lines (in Km) 4 Sanitary 267 265 261 256 255 235 Storm h 291 286 273 277 271 205 Water Lines (in Km) 4 375 373 373 367 360
331 Parks Area (in Ha) (Number of Parks in Brackets) 5 Municipal i (55) 253 (55) 253 (54) 246 (53) 218 (49) 213 (45) 205 Regional ( 2) 416 ( 2) 416 ( 2) 414 ( 2) 414 ( 2) 414 ( 2) 414
Provincial ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 (11,700 ha are within Municipal boundary) Number of Schools 10 Elementary Schools 18 18 18 18 18 21
Secondary Schools 5 5 5 5 5 4 Alternate/Special Education Schools 2 2 2 2 2 1 Continuing Education Facilities 1 2 4 2 1 3 Private Schools 3 3 3 3 3 4 Preschools 23 23 23 21 22 18 Day
Care Centres 111 113 114 106 105 93 Municipal Full-Time Employees 6 340 330 317 293 269 239 Total Part Time Hours 265,572 163,350 139,575 133,522 133,083 118,958 * Total includes full-time
equivalent employees Business Licences Issued 7 4,340 4,032 4,185 4,087 4,004 2,662 Dog Licences Issued 3 8,964 8,437 8,455 6,697 8,244 7,221 a Voters are registered every three years
at the time of the election b Revised as a result of the Official Community Plan c Parks that were designated Agricultural have a new designation (Parks within the ALR) and are tracked
under Schools/Park/Conservation d Land use category has changed e Land use category has changed – Schools are now included in the Institutional figure f Reporting method has changed
g Designation no longer exists. Most land captured under Forest h A few storm pipes have been redrawn and recalculated in the system. i Addition to the existing North Alouette River
Greenway increased hectares Annual Report -District of Maple Ridge Page 80 of 90
General Comparative Statistics 2010 2009 2008 2007 2006 2000 Building Permits 7 Total Issued 760 771 861 921 1,034 350 Value $147,204,000 $ 89,283,000 $136,278,600 $189,128,000 $255,589,000
$ 87,857,857 Police 8 RCMP Members j 84.3 82.3 86.3 81.3 79.3 68 Integrated Homicide Investigation (IHIT) 2.9 2.6 2.6 2.6 2.6 --Emergency Response Team (ERT) 1.6 1.7 1.7 1.7 1.7 --Police
Dog Service (PDS) 1.8 2.1 --------Forensic Identification Service (FIS) 2.7 2.7 --------LMD Reconstructionists (ICARS) 0.8 1.3 --------Community Safety Officers 3 3 3 ------Auxiliary
Police Officers 19 21 25 35 39 13 Fire Personnel: 9 Fire Chiefs/Directors 2 2 2 2 2 2 Assistant Fire Chiefs 4 4 4 4 4 3 Fire Training Officer 1 ----------Fire Captains 8 6 4 4 4 --Fire
Lieutenants 4 4 4 4 ----Full-Time Firefighters 28 29 25 22 18 --Paid-on-call: -Hall #1 51 54 51 51 52 50 -Hall #2 22 21 22 23 24 30 -Hall #3 21 24 25 24 24 30 Accumulated Surplus 3
Funded Reserves $ 45,507,972 $ 46,017,803 $ 47,902,778 $ 46,248,885 $ 42,062,019 $ 35,092,870 Capital Fund ------(72,817) (393,746) (20,491,137) Equity in Capital Assets $750,430,947
720,336,200 692,653,895 ------Operating Surplus 11,310,343 11,427,836 11,125,557 10,027,599 9,197,891 12,148,564 Total Surplus and Reserves k $807,249,262 $777,781,839 $751,682,230
$ 56,039,232 $ 51,653,659 $ 26,750,297 Long Term Debt 3 Parks & Recreation $ 23,208,131 $ 24,260,892 $ 25,284,744 $ 26,280,481 $ 27,249,027 $ 1,055,027 Public Works --26,405 52,729
117,338 287,312 1,386,202 General Government 17,175,363 17,942,005 18,680,767 19,386,846 20,078,572 179,324 Total General Fund $ 40,383,494 $ 42,229,302 $ 44,018,240 $ 45,784,665 $
47,614,911 $ 2,620,553 Waterworks Utility $ --$ --$ --$ 13,226 $ 24,995 $ 2,827,825 Sanitary Sewer Utility ------46,138 97,506 4,252,629 Total Gross Debt $ 40,383,494 $ 42,229,302 $
44,018,240 $ 45,844,029 $ 47,737,412 $ 9,701,007 Debt Per Capita 3 $ 528 $ 563 $ 595 $ 626 $ 630 $ 149 Debt Payment as a Percentage of Expenses 3 l 4.2% 4.4% 4.9% 7.4% 7.8% 10.1% Remaining
Debt Servicing Capacity 3 m $ 14,931,659 $ 12,948,696 $ 11,399,477 $13,575,243 $ 10,976,567 n/a 1 Maple Ridge Planning Department 2 Maple Ridge Clerk’s Department 3 Maple Ridge Finance
Department 4 Maple Ridge Engineering Department 5 Maple Ridge Parks & Facilities 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 District No 42 and Maple Ridge Licences, Permits and Bylaws Department j Centralization of 5 members – 2 PDS and 3 FIS +
1 Reg member increase of new Traffic Sgt. Position, IHIT – started 2nd quarter 2003, ERT – started 2nd quarter 2006. k New accounting standards were adopted effective January 1, 2008.
These new standards required the District to record tangible capital assets at cost and include them in the accumulated surplus total. This information is not available for years prior
to 2008. l As a result of the new accounting standards debt payment is now calculated as a percentage of expenses. Prior to 2008 it was calculated as a percentage of noncapital expenditures.
m The calculation method changed with the adoption of the Community Charter and has not been calculated for the years shown prior to 2004. Annual Report -District of Maple Ridge Page
81 of 90
Major Property Tax Payers Registered Owner Primary Property Taxes Levied 1. BC Hydro & Power Authority Distribution Lines $1,038,974 2. Sun Life Assurance Company of Canada Westgate
Shopping Centre $ 850,368 3. International Forest Products Ltd. Lumber Mills $ 730,684 4. Bucci Investment Corporation Inc Valley Fair Mall $ 684,225 5. Telus (BC Telephone Company)
Poles, Lines, Towers $ 482,598 6. BC Gas Utility Ltd. Gas Lines $ 419,762 7. M R Landmark 2000 Centre Ltd Landmark Shopping Centre $ 396,882 8. Narland Properties (Haney) Ltd. Haney
Place Mall $ 374,842 9. District of Maple Ridge Tower & Other Leased Properties $ 357,881 10. Individual Shopping/Auto Dealership/Pub $ 272,593 11. 22475 Dewdney Trunk Road Inc. Maple
Ridge Square $ 271,511 12. Canadian Pacific Railway Co. Railway Tracks $ 263,346 13. Canadian Property Holdings Retail $ 259,785 14. E-One Moli Energy (Canada) Limited 20000 Stewart
Crescent $ 257,111 15. Ridge Meadows U-Lok Storage/Warehousing $ 224,023 16. Damka Lumber & Development Ltd. Meadow Ridge Shopping Centre $ 216,203 17. Viam Holdings Ltd. Strata Rental
Units $ 178,380 18. Maple Ridge Senior Village Holdings Senior Living $ 173,683 19. Great Pacific Industries Inc. Shopping Centre $ 158,251 20. 27222 Developments Ltd. Storage/Warehousing
$ 144,871 21. Loon Properties Inc. Warehousing/Lumber Remanufacturing $ 138,439 22. South Coast BC Transportation Bare Land $ 129,884 23. RPM Holdings Ltd Automobile Dealership $ 125,722
24. Ron Jones Ltd. Retail $ 119,799 Annual Report -District of Maple Ridge Page 82 of 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 by-law prior to its adoption. These changes incorporated into the Community Charter
provide improved transparency into the Municipality’s dealings and allow for the public to provide input. The purpose of granting permissive tax exemptions is to support organizations
providing services considered to be an extension of municipal services and programs that are deemed to contribute to the well being of the community. In order for an organization to
be considered for a permissive tax exemption they must submit an application requesting an exemption, with the exception of churches and schools. They must operate on a not-for-profit
basis, they must be in good standing with the Registrar of Companies, and they must be apolitical and non-restrictive in their membership, executive, and event participation. Permissive
tax exemptions for churches and schools are handled differently. Churches and schools are granted a statutory exemption under the Community Charter, which provides for a general exemption
from taxation over which the Municipal Council does not have any legislative powers or authority. The exemptions granted under this legislation provide tax exemption for the main building
and the land on which the building stands, leaving the remainder of the property as taxable. The Municipality’s permissive tax exemption policies grant an automatic permissive tax exemption
for additional land and buildings not covered by the statutory exemption to a maximum of 2.023 hectares. All permissive tax exemptions can be provided for the land or improvements of
the property, or any combination thereof, in whole or in part. Partial exemptions are usually granted if only a portion of the property is used in conjunction with the criteria listed
above. To coincide with the statutory powers granted through the legislation of the Community Charter, the Municipal Council has adopted guidelines pertaining to permissive tax exemptions
as a whole and a set of more specific policies regarding what types of organizations will and will not be considered for permissive tax exemptions. The guidelines are in place to:
Prevent the downloading/offloading of services that are the responsibility of senior governments. Ensure that local residents are not subsidizing residents from other municipalities.
Confirm that where a permissive tax exemption is granted that all residents of Maple Ridge have access to the service provided. Guarantee that property tax exemption does not provide
for an unfair competitive advantage. Ascertain that the services fall under the responsibility of local government. The Permissive Tax Exemptions granted for the 2010 taxation year
are exempted under Bylaw #6690-2009, adopted on October 27, 2009. 2010 Permissive Tax Exemptions -Taxes Forgone Property Address Taxes Foregone Albion Community Club 10017 – 240 Street
$ 2,787.33 Cam Neely Arena (90% exemption) 23448 – 105 Avenue 46,873.97 Fraternal Order of Eagles, Maple Ridge Aerie 2831 23461 – 132 Avenue 5,024.93 Girl Guides of Canada 26521 Ferguson
Avenue 5,767.90 Golden Ears Winter Club (95% exemption) 23588 – 105 Avenue 38,420.07 Katie’s Place Unit 2 – 10235 Jackson Road 1,718.01 Maple Ridge Golf Course Ltd. 20818 Golf Lane
26,000.86 Maple Ridge Search and Rescue Society 23598 – 105 Avenue 4,010.34 Ridge Meadows Recycling Society 10092 – 236 Street 10,991.31 Ridge Meadows Senior Society 12148 – 224 Street
37,702.17 Ruskin Community Hall 28395 – 96 Avenue 3,388.28 Scout Properties (BC/Yukon) Ltd. 27660 Dewdney Trunk Road 12,347.36 Society for the Prevention of Cruelty to Animals Unit
1, 10235 Jackson Road 3,156.29 Annual Report -District of Maple Ridge Page 83 of 90
Permissive Tax Exemptions Property Address Taxes Foregone Heritage Haney Brick Yard Office & Haney Brick Yard House 22520 – 116 Avenue $ 7,872.15 Haney House 11612 – 224 Street 1,868.43
Masonic Lodge 22272 – 116 Avenue 3,890.28 Old Japanese School House 11739 – 223 Street 3,218.18 St. Andrews United Church 22279 – 116 Avenue 2,042.30 Churches Apostles of Infinite Love,
Canada 27289 – 96 Avenue $ 2,309.09 BC Conference of the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 17,332.68 Burnett Fellowship Baptist Church 20639 – 123 Avenue 2,697.48
Christian & Missionary Alliance – Canadian Pacific District 20399 Dewdney Trunk Road 4,049.12 Christian Reformed Church of Maple Ridge BC 20245 Dewdney Trunk Road 3,938.98 Church of
the Nazarene 21467 Dewdney Trunk Road 3,246.81 First Church Christ Scientist 11916 – 222 Street 1,834.71 Generations Christian Fellowship 11601 Laity Street 7,130.16 High Way Church
21746 Lougheed Highway 3,956.37 Lord Bishop of New Westminster (St. John Evangelical) 27123 River Road 4,961.16 Maple Ridge Baptist Church 22155 Lougheed Highway 29,024.02 Maple Ridge
Vineyard Christian Fellowship 22336 Dewdney Trunk Road 5,371.78 Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 3,096.50 Pentecostal Assemblies of Canada 11756 -232 Street
8,898.21 Port Hammond United Church 11391 Dartford Street 1,147.78 President of the Lethbridge Stake (Mormon Church) 11750 – 207 Street 3,527.40 Roman Catholic Archbishop of Vancouver
22561 – 121 Street 2,415.37 Roman Catholic Archbishop of Vancouver Church 20285 Dewdney Trunk Road 6,975.58 Ruskin Gospel Church 28304 – 96 Avenue 2,607.63 St. John the Divine Anglican
Church 21299 River Road 4,173.75 St. Paul’s Evangelical Lutheran Church of Haney BC 12145 Laity Street 3,227.90 Trustees of St. Andrews Congregation of the United Church of Canada 22165
Dewdney Trunk Road 3,787.30 Trustees of the Congregation of the Haney Presbyterian Church 11858 – 216 Street 4,402.73 Trustees of the Congregation of Whonnock United Church 272 Street
671.47 Trustees of the Maple Ridge East Congregation of Jehovah's 11770 West Street 4,693.54 Trustees of Webster's Corner United Church 25102 Dewdney Trunk Road 1,912.00 United Church
of Canada 27079 River Road 1,052.13 Whonnock United Church 27091 River Road 2,905.20 Wildwood Fellowship Church 10810 – 272 Street 2,221.17 Schools Haney -Pitt Meadows Christian School
Association 12140 – 203 Street $ 5,775.39 Meadowridge School Society 12224 – 240 Street 13,367.81 Roman Catholic Archbishop of Vancouver 22561 – 121 Avenue 3,057.27 2010 Property Taxes
Forgone Through Permissive Tax Exemptions $382,848.65 Annual Report -District of Maple Ridge Page 84 of 90
Assessment/Taxation Comparative Statistics 2010 2009 2008 2007 2006 2000 Assessment for General Taxation 1 Land $ 7,185,654,432 $ 7,368,934,169 $ 7,302,261,702 $6,384,128,468 $5,199,820,987
$2,823.385,835 Less: Exempt Land 739,218,568 764,792,481 757,669,032 674,337,510 519,995,004 287,544.803 Net Land Assessment $ 6,446,435,864 $ 6,604,141,688 $ 6,544,592,670 $5,709,790,958
$4,679,825,983 $2,535,841,032 Improvements $ 5,484,247,927 $ 5,867,354,145 $ 5,368,299,210 $4,468,558,154 $3,731,350,701 $2,331,309,490 Less: Exempt Imp & Utilities 543,508,736 825,944,146
525,653,258 422,435,588 392,502,471 295,146,705 Net Improvement Assessment $ 4,940,739,191 $ 5,041,409,999 $ 4,842,645,952 $4,046,122,566 $3,338,848,230 $2,036,162,785 Total Taxable
Assessment $11,387,175,055 $11,645,551,687 $11,387,238,622 $9,755,913,524 $8,018,674,213 $4,572,003,817 Assessment for School Taxation 1 $11,271,250,273 $11,509,363,945 $11,241,242,669
$9,596,150,005 $7,890,012,754 $4,549,936,383 General & Debt Tax Rates (per $1,000) 2 Residential $ 3.6127 $ 3.3310 $ 3.1902 $ 3.4721 $ 3.9038 $ 4.6996 Utilities 36.9355 37.3234 37.7449
38.2199 38.7399 40.0000 Industrial 29.7333 33.7818 35.9613 54.0384 56.9788 42.8297 Business/Other 10.8408 10.9671 10.4955 11.9566 14.1723 12.0041 Seasonal/Recreational 10.0637 8.5605
8.2311 8.4395 11.5950 9.2973 Farm 22.1579 21.3465 20.5314 19.5351 18.6476 13.8453 School Tax Rate (per $1,000) 1 Residential $ 2.1080 $ 2.0557 $ 2.0018 $ 2.2311 $ 2.6828 $ 3.9076 Utilities
14.4000 14.5000 14.2000 14.7000 14.9000 15.0000 Industrial 3.4000 7.0000 9.3000 12.5000 12.5000 12.5000 Business/Other 6.8000 7.0000 6.8000 7.9000 9.2000 9.9000 Seasonal/Recreational
3.5000 3.7000 3.6000 3.9000 4.2000 4.5000 Farm 6.8000 6.9000 6.8000 6.8000 6.8000 6.8000 Residential Tax Rate (per $1,000) 2 General (incl. Reg. Library) $ 3.6127 $ 3.3310 $ 3.1902
$ 3.4721 $ 3.9038 $ 4.6256 Debt after 2004 incl. above 2005=Fire .2997 .2389 .1906 .1617 .1270 .0740 Transit Authority (GVTA) .3802 .3677 .3381 .3687 .4688 .2096 Local School Levy 2.1080
2.0557 2.0018 2.2311 2.6828 3.9076 Regional District .0686 .0661 .0655 .0746 .0857 .0384 Regional Parks/911 — — — — — .0729 Municipal Finance Authority .0002 .0002 .0002 .0003 .0003
.0003 BC Assessment .0664 .0641 .0615 .0677 .0816 .1271 $ 6.5358 $ 6.1237 $ 5.8479 $ 6.3762 $ 7.3500 $ 9.0555 Utilities & Penalties Current Years Levy $106,543,694 $101,308,315 $95,221,709
$87,384,748 $83,504,420 $60,601.071 Per Capita $ 1,440 $ 1,369 $ 1,288 $ 1,150 $ 1,102 $ 932 Collections $102,068,269 $ 97,867,927 $92,190,446 $84,941,805 $81,092,881 $59,280,901 Percent
of Levy 95.80% 96.60% 96.82% 97.20% 97.11% 97.82% Gross Tax Collections $105,757,417 $100,255,971 $94,716,144 $87,260,989 $83,838,990 $60,720,312 Percent of Current Levy 99.26% 98.96%
99.50% 100% 100% 100.20% Taxes Outstanding $ 5,154,984 $ 5,087,219 $ 4,075,978 $ 3,570,413 $ 3,084,325 $ 2,574,299 _________________________________ 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 -District of Maple Ridge Page 85 of 90
Property Assessments & Tax Rates By Property Class Major Light Business Seasonal Residential Utilities Industrial Industrial Other Recreational Farm Analysis of 2010 Taxable Values For
General Purposes ($ in 1,000's) 10,423,122 11,456 18,076 192,219 732,432 4,475 5,395 Percentage of Taxable Values 91.53% .10% .16% 1.69% 6.43% .04% .05% Percentage of General Taxation
77.16% .87% 1.1% 4.27% 16.27% .09% .24% Analysis of 2010 Rates (Per $1,000) General and Debt 3.6127 36.9355 29.7333 10.8408 10.8408 10.0637 22.1579 Fire .2997 3.0645 2.4670 .8995 .8995
.8350 1.8384 School 2.1080 14.4000 3.4000 3.4000 6.8000 3.5000 6.8000 BC Assessment .0664 .5051 .5051 .1987 .1987 .0664 .0664 Municipal Finance Authority .0002 .0007 .0007 .0007 .0005
.0002 .0002 Regional District and 911 Emergency .0686 .2401 .2332 .2332 .1681 .0686 .0686 Transit Authority .3802 2.6808 2.2926 1.9937 1.6808 .3115 .3521 ___________________________________
1. Properties are categorized into 9 different classes for assessment and taxation purposes 2. The District of Maple Ridge has no properties within classes 3 (Forestry) and 7 (Tree
Farm) 3. Tax revenue requirements are approved by Council through the District’s Business Planning Process. Property Assessments, as determined by BC Assessments are used to derive
the tax rates levied to property owners to realize the required revenue. Annual Report -District of Maple Ridge Page 86 of 90
Revenue & Expenses Last Five Fiscal Years Comparison Revenue 2010 2009 2008 2007 2006 Property Taxes $ 57,102,978 $ 53,744,200 $ 50,028,475 $ 46,096,676 $ 42,221,337 Fees 31,986,573
30,299,883 29,734,827 26,139,978 24,568,587 Investment Income 3,936,552 4,675,736 4,373,379 3,176,526 2,455,874 Developer Contributions 24,753,504 24,070,731 34,135,750 10,046,811 15,913,931
Other Government Transfers 8,689,257 4,960,467 2,976,171 4,914,817 2,487,939 Other Proceeds and Gains (losses) (338,223) (1,054,873) 485,106 929,590 525,221 $126,130,641 $116,696,144
$121,733,708 $ 91,304,398 $ 88,172,889 Expenses1 Analysis by function Protective Services $ 26,763,533 $ 25,008,681 $ 22,310,829 $ 22,997,397 $ 19,173,524 Transportation Services 15,244,858
15,519,693 15,092,826 15,621,956 16,659,206 Recreation & Cultural 19,251,435 18,952,403 17,371,422 17,525,321 17,872,291 Water Utility 10,602,971 9,108,096 8,181,060 9,087,857 9,388,844
Sewer Utility 8,348,811 8,005,891 8,185,694 6,681,886 7,873,626 General Government 12,813,760 12,497,369 12,558,434 10,483,182 9,722,836 Planning, Public Health & Other 3,637,850 3,173,809
3,057,413 2,627,843 2,607,170 $ 96,663,218 $ 92,265,942 $ 86,757,678 $ 85,025,442 $ 83,297,497 Analysis by object Goods and Services $ 44,652,062 $ 42,644,006 $ 40,279,499 $ 55,121,158
$ 45,715,933 Wages and Salaries 32,790,856 31,066,979 28,409,307 25,732,751 23,789,492 Interest and Financing Fees 2,468,972 2,546,233 2,625,780 2,681,210 2,943,822 Amortization Expense
16,751,328 16,008,724 15,443,192 --Contributed Subdivision Infrastructure ---1,490,323 10,848,250 $ 96,663,218 $ 92,265,942 $ 86,757,778 $ 85,025,442 $ 83,297,497 Annual surplus $ 29,467,423
$ 24,430,202 $ 34,975,930 n/a n/a Net financial assets $ 16,503,061 $ 15,220,515 $ 15,185,951 $ 10,195,203 $ 3,916,247 1 Effective January 1, 2008 the District adopted new accounting
standards prescribed by the Public Sector Accounting Board. That change involved a move from reporting expenditures to expenses, recording tangible capital assets at cost and amortizing
them over time. Amounts reported starting in 2008 reflect the new standards; amounts reported for years prior to 2008 reflect the standards in place in those years. Annual Report -District
of Maple Ridge Page 87 of 90
Tangible Capital Assets Acquired Last Five Fiscal Years Comparison 2010 2009 2008 2007 2006 Capital Acquisitions General Government $ 1,500,502 $ 1,247,618 $ 909,989 $ 614,709 $ 313,239
Transportation 18,034,548 19,315,595 21,805,576 9,211,318 10,934,142 Parks and Recreation 10,366,173 4,343,367 9,376,406 3,992,556 4,327,840 Protective Services 3,263,489 7,057,802
4,005,229 4,015,469 1,533,621 Public Health and Other 49,986 133,765 1,961,361 — 246,284 Sanitary Sewer & Waterworks 9,180,942 9,665,095 7,995,296 2,549,499 6,164,641 Total Capital
Acquisitions $42,395,640 $41,763,242 $46,053,857 $20,383,551 $23,519,767 Source of Funding Revenue Funds $ 8,024,025 $ 6,796,133 $ 2,648,260 $ 5,199,633 $ 716,723 Reserve Funds 4,761,780
9,278,410 9,316,349 4,460,662 6,376,082 Contributed Assets 17,341,385 15,625,356 26,439,664 1,490,323 12,001,519 Long Term Debt — — — — 357,676 Grants 6,329,745 2,008,737 649,217 2,587,441
456,507 Development Fees & Other 5,938,705 8,054,606 7,000,367 6,645,492 3,611,260 Total Financing $42,395,640 $41,763,242 $46,053,857 $20,383,551 $23,519,767 Annual Report -District
of Maple Ridge Page 88 of 90
Glossary Accumulated Surplus – Represents net economic resources; the amount by which all assets, both financial and non-financial, exceed all liabilities and indicates that a government
has net resources available to provide future services. Amortization – The reduction of the value of an asset by prorating its cost over its estimated useful life. Annual Surplus/Deficit
– The difference between annual revenues and annual expenses. If positive it is referred to as Annual Surplus, if negative, it is referred to as Annual Deficit. Assets – Resources owned
or held by the District, which have monetary value. BC Assessment (BCA) – The independent organization that is responsible for establishing the assessed property values within British
Columbia. Budget – A financial plan embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Capital Expenditures – Expenditures to
acquire Capital Assets or extend or renew the life of an existing Capital Asset. CDMR Developments Ltd. – Municipality’s wholly owned subsidiary. Corporate Management Team (CMT) – Senior
staff responsible for decisions on the day-to-day and long-term business affairs of the District. Department – The basic organizational unit of the District, which is functionally unique
in its delivery of services. Development Cost Charges (DCC) – Fees and charges contributed by developers to support development and growth in the District. Division – The top level
organizational unit of the District to which all departments report. Expenditure – Payment for property or services for the purpose of acquiring an asset, service or settling a loss.
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Expense – A transaction that results in a decrease in economic resources.
Financial Asset – Assets that could be used to discharge existing liabilities or finance future operations, such as cash, receivables and portfolio investments. Financial Plan – Provides
the statutory approval to expend funds one approved by Council. Approval for the five-year Financial Plan is provided annually for operating purposes and for life of capital projects
beginning in the first year of the Plan period. Freedom of Information (FOl) – Freedom of Information Act gives individuals rights to access information held by local government and
protects their privacy by placing restrictions on local government when collecting or disclosing personal information. Full-time Equivalent Position (FTE) – Employee positions, which
are authorized in the adopted budget, to be filled during the year. A part-time position converted to the decimal equivalent of a full-time position. For example, a part-time employee
working for 20 hours per week in a 35 hour per week position is would be the equivalent to 0.6 of a full-time position. Fund – A fiscal entity with revenues and expenditures, which
are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance – Excess of the assets of a fund over its liabilities, reserves, and carryover. Gain (Loss)
on Disposal – The difference between disposal proceeds and net book value of tangible capital assets at the time of disposition. If disposal proceeds are less than the remaining net
book value the result is a loss, if greater, the result is a gain. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards for financial accounting and recording,
encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal – A statement of broad direction, purpose, or intent based on the needs of the community.
A goal is general and timeless. Grants – A contribution by a District or other organization to support a particular function. Grants may be classified as either operational or capital.
GVRD – Refers to the Greater Vancouver Regional District, which is responsible for providing some regionwide services. Also see “Metro Vancouver.” GVS & DD – Greater Vancouver Sewer
& Drainage District. Provides sewerage transfer and treatment on a regional basis and the disposal of solid waste. GVWD – Greater Vancouver Water District. Responsible for acquiring
water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Annual Report -District of Maple Ridge Page 89
of 90
Glossary Infrastructure – The physical assets of a District (e.g. streets, water, sewer, public buildings, and parks). LEED – The Leadership in Energy and Environmental Design rating
system promotes sustainability by recognizing performance in five key areas of human and environmental health -sustainable site development, water efficiency, energy efficiency, materials
selection, and indoor environmental quality. Levy – To impose taxes for the support of District activities. Library – Fraser Valley Regional Library (FVRL), which is a regionalized
library collection and distribution system that provides all of the operational aspects of a library system. Members must provide local facilities. Metro Vancouver (formerly GVRD) –
Provides air quality management, transportation planning, regional housing, regional parks (the Kanaka Creek estuary and linear park is located within the Maple Ridge boundaries), labour
relations for local government employees, and administration of the 9-1-1 emergency telephone system. MFA – Municipal Finance Authority. A provincial organization that provides for
marketing, placement, and administration of all Municipal debt requirements (except for the City of Vancouver). This Authority also operates an investment pool on behalf of municipalities.
Net Book Value – The historical cost of a tangible capital asset less accumulated amortization. Net Financial Position – The excess or deficiency of financial assets over liabilities.
Non-Financial Asset – Assets that are acquired, constructed or developed that do not normally provide resources to discharge existing liabilities, but are normally employed to deliver
government services or may be consumed in the normal course of operations. Official Community Plan (OCP) – The District’s prime development planning document. RCMP – Royal Canadian
Mounted Police. Contract with the Federal Government to provide police services (police officers); the Municipality provides the clerical support services and facilities. Revenue –
Sources of income financing the operations of the District. RMRS – Ridge Meadows Recycling Society. A community-based, charitable non-profit organization, in partnership with the District
of Maple Ridge provides bluebox recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility, and offers education on environmental issues to
all residents of Maple Ridge. Segment – Groupings of municipal activities that have similar service objectives. Strategic Plan -Developed by Council to guide the development of specific
objectives the District could focus on in order to achieve the community vision. Tangible Capital Assets –Non-financial assets having physical substance that are held for use in the
production or supply of goods and services, have economic lives extending beyond one year and are to be used on a continuing basis. Tax Levy – The total amount to be raised by general
property taxes when the tax rate is multiplied by the assessed values. Taxes – Compulsory charges levied by the District for the purpose of financing services performed for the common
benefit of the citizens. Transfers To/From Own Sources – Amounts transferred to/from one fund to another fund or amount transferred to/from deferred revenue or reserve accounts. TransLink
– Greater Vancouver Transportation Authority (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. Annual Report -District of Maple Ridge Page 90 of 90
District of Maple Ridge Maple Ridge is part of the Metro Vancouver Region and is bordered by the majestic Golden Ears Mountains to the north and the mighty Fraser River to the south.
Arts and recreation facilities abound, creating a culturally vibrant and active District for healthy living. A network of health, social and emergency services are locally available,
including a full service hospital, police, fire, and ambulance services. Driving Distances from Maple Ridge Vancouver, BC 45 km Victoria, BC 120 km Seattle, WA 240 km Portland, OR 483
km Calgary, AB 924 km Edmonton, AB 1,101 km
District of Maple Ridge 11995 Haney Place Maple Ridge, BC Canada V2X 6A9 Phone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca