HomeMy WebLinkAboutAnnual Reports 2011.pdfAnnual Report 2011
District of Maple Ridge British Columbia GFOA Award Recipient for Excellence in Financial Reporting 2011 Annual Report For Fiscal Year Ending December 31, 2011
Mayor Ernie Daykin and Members of Council Cheryl Ashlie Councillor Corisa Bell Councillor Judy Dueck Councillor Al Hogarth Councillor Bob Masse Councillor Michael Morden Councillor
2011 Annual Report District of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2011 Telephone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca
Cover Photo: 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 .................................. 27 Commissions of Council ...................................................
28 Council Committees and Other Appointments ................ 29 Services Provided by Municipal Departments ................ 30 Awards ...............................................................
............... 36 Summary of Services and Regional Relationships ......... 37 Financial Section Message from the Corporate Finance Officer ................. 39 Introduction to Financial
Statements .............................. 46 Consolidated Statements Management’s Responsibility for Financial Reporting ... 47 Auditors' Report .....................................................
........... 48 Significant Accounting Policies ........................................ 49 Consolidated Statement of Financial Position ................ 52 Consolidated Statement of
Operations ........................... 53 Consolidated Statement of Change in Net Financial Assets ............................................................................ 54 Consolidated
Statement of Cash Flow ............................ 55 Notes to the Consolidated Financial Statements ........... 56 Consolidated Report of Segmented Revenue and Expenses ...........................
............................................. 66 Supporting Statements & Schedules Schedule of Change in Operating Accumulated Surplus ................................................................
............ 68 Schedule of Change in Equity in Capital Assets ............... 69 Schedule of Change in Reserved Accumulated Surplus ..................................................................
.......... 70 Continuity Schedule of Long Term Debt............................ 72 Schedule of Tangible Capital Assets ................................. 74 Continuity Schedule of Reserves
....................................... 76 Statistical Section General Comparative Statistics ......................................... 78 Major Property Tax Payers .................................
............... 80 Permissive Tax Exemptions ............................................... 81 Assessment/Taxation Comparative Statistics .................. 83 Property Assessments
& Tax Rates ................................... 84 Revenue & Expenses – Last Five Fiscal Years Comparison ................................ 85 Tangible Capital Assets Acquired – Last
Five Fiscal Years Comparison ................................ 86 Glossary .............................................................................. 87 Map ......................................
...................... Inside Back Cover 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, 2010. 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 21st consecutive
year. Annual Report -District of Maple Ridge Page 1 of 88
Message from the Mayor On behalf of Council, I am pleased to present the 2011 Annual Report. This report provides you with a comprehensive overview of the District’s financial performance
for the fiscal year ending on December 31, 2011, as well as a review of departmental activities and program highlights for the year. The District of Maple Ridge has much to be proud
of, and as you review this document, I think you will see how one of Council’s key visions for our community around a vibrant and sustainable Town Centre gained a lot of traction as
the year went on. In the first few months of 2011, construction work on the Downtown Enhancement Project was completed. Many people were struck with the way that the work ‘above ground’
transformed the Town Centre’s streetscapes, but the majority of the work done is buried ‘below ground’ in the form of water, sewer and storm sewer systems that replaced pipes that have
been in the ground for over half a century. This project ensures we can service the growth that will take place in downtown Maple Ridge. At the same time this work was being completed,
Council passed one of the most comprehensive investment incentive programs in the Province to encourage investment in our Town Centre. This piece of work is an extension of the investment
that we have made on the infrastructure with the Downtown Enhancement Project. As we complete this report, the Town Centre Investment Incentive Program has generated well over $100
Million of construction activity in the ground or in process for our community. A further investment in our future was announced in early 2011 with the purchase of almost three acres
of key property situated between two of Maple Ridge’s Town Centre shopping malls. Throughout 2011, the largely derelict properties were cleared and the land was made development ready.
I highlight these three projects because each one of them reflects the flexibility that the District of Maple Ridge has due to sound financial planning and management. The first, the
Downtown Enhancement Project, was a financial partnership between Maple Ridge and the Federal and Provincial governments. By having projects ‘shovel ready’ and the financial reserves
in place, we were able to get greater value for our citizens’ dollars and move more quickly on a project that would have taken many years if we had to pay for it on our own. The Town
Centre Investment Incentive Program demonstrates how we can help create an attractive environment for local property owners and developers to invest in the community. The incentives
and partnership agreements were designed to encourage density, environmental sustainability and bring commercial and employment opportunities to our citizens, and they have worked.
The purchase of the downtown property was made possible by long term financial planning and management, where reserve funds are available to take advantage of opportunities that will
benefit the community as a whole. As a former business owner, I know that an organization needs to have a solid business plan and a solid financial framework to be successful. Since
1874, Maple Ridge has accumulated close to a billion dollars worth of water lines, sewer lines, storm water systems, roads, sidewalks and the buildings and other assets owned by all
of us as citizens. The following is often overlooked: We need to maintain what we already have, and each year as the community grows, the amount of infrastructure grows. Managing our
‘inventory’ of infrastructure is a huge and complicated job. Planning for upgrades and replacements is critical, because you and I have very high expectations when it comes to turning
on our faucets and receiving clean drinking water. At the same time, citizens have high expectations around the creation of more shopping and employment opportunities. In 2011, we delivered
solidly in both areas. The bold initiatives around development in our community have yielded solid results with the promise of more to come. At the same time, our District staff have
done superb work ensuring our infrastructure and our assets are well maintained. As you review this document, you will be able to see how our community’s financial management ensures
that we have the resources to deal with the challenges and opportunities of today, and looks ahead to ensure that we can meet the needs of the next generation of citizens. Ernie Daykin
Mayor Annual Report -District of Maple Ridge Page 2 of 88
Message from the CAO On behalf of the employees of the District of Maple Ridge, I am very proud to present our 2011 Annual Report. As Mayor Daykin noted, there were a number of initiatives
that rolled out in 2011 that solidified the work around the Town Centre that has been ongoing for almost a decade. The team of professionals who work for our community is inspired by
the passion and dedication of our Mayor and Council and their determination to see our community vision become action and reality in Maple Ridge. The Annual Report provides you with
a list of projects accomplished in 2011, our goals for 2012, and the audited financial information for the year ending December 31, 2011. Mayor Daykin, in his introduction, spoke about
three projects that were delivered in 2011 that demonstrate how our Council is turning our community vision into action. The balance of this report contains numerous other accomplishments
delivered across all of our divisions and departments. Some of the accomplishments, such as the conversion of a fleet truck from a conventional gas engine to a fully electric vehicle,
reflect ongoing programs designed to reduce our reliance on expensive fossil fuels and reduce our carbon footprint as we carry out our work. In 2011, we celebrated the 10th Anniversary
of the Greg Moore Youth Centre and it was clear that this place has fulfilled its role in helping our young citizens achieve their potential. At the 30th Anniversary celebration for
the Maple Ridge Leisure Centre we all learned that this was the first facility of its type in North America. In 2011 we saw the opening of the Maple Ridge Community Animal Shelter,
a partnership between the District and the BC SPCA, a project first envisioned 20 years ago. As you read through the 2011 Annual Report you will get a sense of the diversity of work
involved in the day-to-day operations of the District. It is by careful planning that this work is done with efficiency, effectiveness and excellence. Speaking to the ‘excellence’ of
our work, Maple Ridge was recognized with a number of awards in 2011. The team that runs the Greg Moore Youth Centre was recognized by their peers for their work with youth in our community.
Our community’s Evacuation Plan was recognized, as was our work around a visit by 300 potential investors from the Real Estate Investment Network. Our financial reporting continues
to be recognized by the Government Finance Officers Association with three different awards in 2011. The complete list is contained within this publication. In the introduction to the
2011 Citizens Report, coauthored by Mayor Daykin and I, we refer to a quote that says “a goal without a plan is just a wish.” In Maple Ridge we have a strong vision, and some big goals,
and we are confident that we can achieve them because we have a good solid plan, and strong financial management that underpins everything we do. As Mayor Daykin noted in his introduction,
we hope that you will take the time to read through this document. By looking at each division and department, you will better understand how our Council’s vision becomes action. You
will also see how we try to integrate work across departments to gain greater efficiency and effectiveness for citizens. Finally, if we’ve done our job, we hope that this document will
help you see how our work today will have an impact on the community that we will pass on to our children. 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 Office Annual Report -District of Maple Ridge Page 3 of 88
Organization Chart Elected Officials Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Al Hogarth Councillor Corisa Bell Councillor Bob Masse Councillor Judy Dueck Councillor Michael
Morden Mayor & Council Chief Administrative Officer Jim Rule Manager Corporate Communications Fred Armstrong General Manager Manager: Public Works & Development Services Frank Quinn
RCMP Officer in Charge Dave Walsh Executive Director to CAO John Leeburn General Manager Manager: Community Development Development, Parks & Recreation Services Kelly Swift General
Manager 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 Chief/Director Peter Grootendorst Dane Spence Senior Manager of Police Services Services-Finance & Admin Maureen Jones Manager of Legislative Services & Emergency
Program Ceri Marlo Director of Planning Christine Carter Director of Engineering Operations Russ Carmichael Municipal Engineer David Pollock Director of Licences 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 Manager of Police Services –Operations
Derrick Keist 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 .........................
....................................................................................... Christine Carter, M.PL., 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 & Emergency
Program ..................................................................................... Ceri Marlo Manager of Police Services – Operations .....................................................
................................................... Derrick Keist 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 .........................................
...................................................................................... David Pollock, P.Eng. Senior Manager of Police Services – Finance & Administration .............................
.................................... Maureen Jones RCMP Officer in Charge ............................................................................................................
Superintendent Dave Walsh Municipal Auditors -BDO Dunwoody LLP Municipal Solicitors -Lidstone, Young, Anderson – General Municipal Bankers -TD Canada Trust -Harris & Company – Labour
Annual Report -District of Maple Ridge Page 4 of 88
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 world-leading example
of thoughtful development and a socially cohesive community, especially as it relates to the use of leading edge “environmental technologies,” social networks and economic development.
Other municipalities consistently reference the District of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. Strategic Focus Areas Community
Relations Economic Development Environment Financial Management Governance Inter-Government Relations/Networks Safe and Livable Community Smart Managed Growth Transportation
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 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. Annual
Report -District of Maple Ridge Page 5 of 88
Strategic Plan 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 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 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 6 of 88
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 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 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 Annual Report -District of Maple Ridge Page 7 of 88
Strategic Plan Smart Managed Growth Vision 2025 Maple Ridge has risen to the challenge of accepting growth while at the same time protecting the quality of life and diversity of residential
options that is so important to citizens. By densifying many neighbourhoods, the District has maintained the rural character and small-town feel of the community. Specific neighbourhood
plans supported by design guidelines and attention to the natural landscape were keys to retaining the character of neighbourhoods that experienced in-fill. A vibrant, pedestrian-friendly,
accessible downtown is the heart and gathering place for the community. Shopping, educational facilities and utility infrastructure were developed concurrent with the new or densified
neighbourhoods. Key Strategies Develop land use management and development processes that are clear, timely, open, inclusive and consultative Use the Official Community Plan and
the District’s Corporate Strategic Plan to ensure growth is well-managed and balances the three pillars of sustainability (social, economic and environment) thereby enhancing the unique
quality of life in Maple Ridge Develop land use regulations, bylaws, procedures, and practices to implement the Official Community Plan and all other Strategic and Master Plans thereby
providing clear interpretation of the District’s direction, goals and objectives Manage existing municipal infrastructure through the preparation of appropriate plans to ensure development,
maintenance and renewal of parks and open spaces; roads; sidewalks; water; sewer and stormwater systems; public buildings as well as data and communications technology Encourage the
use of adaptive technologies in new construction so that buildings are flexible to changing needs and demographics Explore the introduction of innovative new infrastructure and technology
(such as fibre optics, geo-thermal power and energy from sewer systems) 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 Annual Report -District of Maple Ridge Page 8 of 88
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 sixth 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 88
Progress Report Community Relations Growing Citizens’ Sense of Community Emergency Services Volunteers Target Statement Support and promote citizen volunteer participation as a valuable
leisure and recreation activity. Overview Volunteers provide an invaluable service to the community through their involvement with the Ridge Meadows Volunteer Crime Prevention programs,
Search & Rescue initiatives, and call-outs with Emergency Social Services programs. Status Report Flooding events in 2006 and 2007 increased the numbers of volunteers during those years.
Economic Development Diversify the Tax Base Increase Commercial 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 taxes to fund most of the programs and facilities citizens and businesses enjoy. Attracting commercial enterprises means
less reliance on residential property taxes to fund these important programs and facilities, leading to a more economically sustainable community. Property taxes collected from new
commercial taxpayers is an indicator of the District’s economic viability. For the breakdown of the type of industry, go to the information tab. Status Report This number represents
the amount of new revenue for each particular year that was not on the property tax roll in the prior year. 0 5,000 10,000 15,000 20,000 25,000 2006 2007 2008 2009 2010 2011 2012 #
of Volunteer Hours with Emergency Services Target 0 100,000 200,000 300,000 400,000 500,000 2006 2007 2008 2009 2010 2011 2012 $ New Tax Revenue from Commercial Annual Report -District
of Maple Ridge Page 10 of 88
Progress Report Residential Tax Assessment Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview 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 2011 saw an increase in
the average market value in the Residential Class of about 5.5% while the commercial classes saw an average market value increase just under 2%. The result was a minor reduction in
the proportion of the assessment base attributed to the residential class. Growth in the Residential sector was also slightly stronger than in the commercial sector with the end result
being an increase in the assessment base attributed to the residential class. Support Existing Local Business Business Licence Renewals 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. Non-residential
renewals are not displayed on the graph due to the temporary nature of many of the businesses. Status Report 84 86 88 90 92 94 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 % of property tax assessment base that is residential 0 20 40 60 80 100 2004 2005 2006 2007 2008 2009 2010 2011 2012
Actual % renewed business licences Target Annual Report -District of Maple Ridge Page 11 of 88
Progress Report Number of business licences issued in 2011: Commercial: 1,517 Home-Based: 1,525 Non-Residential: 1,217 Total Business Licences: 4,259 Total Revenue $595,161 Of the businesses
licensed in 2010, 93% of commercial licences and 88% of home based licences were renewed in 2011. Environment Reduce Greenhouse Gas GHG Emissions Carbon Neutral Municipal Operations
Target Statement Reduction of energy consumption and the corresponding greenhouse gases through maintenance, procedural, mechanical and behavioural changes. 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 These
are preliminary results for 2011. These numbers do not include a complete accounting of kilowatt hours (kWh) data which was not available at the time this report was completed. 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 12 of 88
Progress Report Community GHG Emissions Target Statement By 2020, the BC Government has committed to reduce its greenhouse gas (GHG) emissions by 33 per cent, compared to 2007 levels.
This target has been adopted by Maple Ridge. Overview The Community Energy and Emissions Inventory (CEEI) is an initiative of the BC Ministry of Environment, 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. Status Report 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. Note: 2010 CEEI Reports are planned for release in the first quarter of 2012. Fire Hall No. 1 GHG
Emissions Target Statement To reduce greenhouse gas emissions by 67% from the 2007 baseline. Since Fire Hall No. 1’s emissions are caused by using electricity and natural gas, reducing
emissions means we will be using less energy and saving money. Overview Fire Hall No. 1 is the workplace of fire crews, fire department administrative offices, the District’s emergency
operations centre, and a large training room. Status Report Preliminary results for 2011 indicate higher than expected emissions levels. This may be due to a number of factors including
cold weather. 0 100,000 200,000 300,000 400,000 500,000 2007 2009 2011 2013 2015 2017 2019 Actual tonnes GHG emissions Target 0 10 20 30 40 50 60 70 80 2007 2008 2009 2010 2011 2012
Actual tonnes of CO2 equivalent Annual Report -District of Maple Ridge Page 13 of 88
Progress Report Leisure Centre GHG Emissions Target Statement To reduce greenhouse gas emissions by 54% from the 2008 baseline. Since the Leisure Centre’s emissions are caused by using
electricity and natural gas, reducing emissions means we will be using less energy and saving money. Overview The Leisure Centre is a multi-use facility which features a 6-lane 25-metre
competition pool, a 4-lane 25-metre teach pool, a leisure pool, toddlers pool, large swirl pool, water slide, warm wading pool, sauna, steam room and a hot tub. There is also full size
gym and weight room. Status Report Preliminary results for 2011 indicate higher than expected emissions levels. This may be due to a number of factors including cold weather. Stewardship
of Natural Resources Protect Environmentally Sensitive Areas Target Statement Identify and protect environmental features and areas that require special recognition and management to
promote sound environmental practices. Overview This graph represents the number of hectares of land that were legally protected, through dedication or covenant, for environmental reasons.
The information tab provides a further breakdown by reason. By working with integrated and innovative sustainable design solutions, a balance between development and conservation can
be achieved that provides safe, attractive, and affordable development, along with recreational opportunities and protection of highly sensitive fish and wildlife habitat. For environmental
permit areas around watercourses and steep slopes, coordination of professionals and municipal staff is required to ensure protection of significant natural features, hazard mitigation
for safe development, and enhancement opportunities that occurs with each development application. Status Report (All Areas in Hectares) For a breakdown by year of the reasons for protection
and related land areas, see the Information tab on SEE-IT. 0 200 400 600 800 1,000 2007 2008 2009 2010 2011 2012 Actual tonnes of CO2 equivalent Target 0 5 10 15 20 25 30 35 2006 2007
2008 2009 2010 2011 2012 Dedicated Park (hectares) Covenant (hectares) Annual Report -District of Maple Ridge Page 14 of 88
Progress Report Zero Waste 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 2011 amount of waste diverted from landfill to recycling programs was 401 kilograms
per household. This is calculated by taking the total waste diverted to recycling of 9,586 kilograms and dividing by 23,882 properties. Although the graph shows a decline, the waste
diverted to recycling is a component of the total waste stream, and for 2011, 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 15 of 88
Progress Report Financial Management Provide High Quality Municipal Services 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. Reduce Reliance on Property Taxes 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 $100 million. A conservative management
philosophy is based primarily on safety, liquidity, and return on investment. Status Report 2011 Money Market and short term rates remained near historic lows. Interest rates for all
terms are projected to start increasing slowly over the next few years. 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
2017 2018 2019 2020 $ spent on infrastructure rehabilitation Target 0 1 2 3 4 5 6 2006 2007 2008 2009 2010 2011 2012 Actual % return on investment Target Annual Report -District of
Maple Ridge Page 16 of 88
Progress Report Governance Open Government Website Visits Target Statement Raise website visits by 5% per year from 2007 baseline by driving more District business to the website with
quality information and services. Overview In terms of the best way of communicating with residents, preferences continue to shift away from traditional print toward digital mediums.
It is expected that the District website will become increasingly important in communicating and providing services to residents. Status Report Website visits increased by 4% over 2010
as a result of many new features being added. These include Facebook, Twitter, and Council Videos. Inter-Government Relations and Partnerships Partnerships and Networks with Public
Agencies 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 The decreases in 2011 were not as significant as expected as some of the provincial gaming funding
was restored following considerable community consultation. 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Website Visits Target
0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual dollars accessed Target Annual Report -District of Maple Ridge Page 17 of 88
Progress Report Safe and Livable Community Emerging Social Issues Bylaw Complaints Concluded Target Statement Ensure public compliance with Municipal bylaws. Overview A cooperative approach
to bylaw enforcement issues is achieved through effective partnerships with the RCMP, SPCA, Ministry of Health, Community Outreach, Downtown Parking Association, Business Improvement
Association, Adopt-a-Block Society, and other agencies. A 2008 priority involved work towards the development of a new animal shelter, implementation of a comprehensive dog licensing
program, and completion of the corresponding new animal services business plan. Status 2011 Complaints received -3,667 2011 Complaints concluded -1,624 Files are not necessarily concluded
in the same month that they are received. Reduce Property Crime Offences Target Statement Reduce the number of property crime offences by 2% from the prior year number of property crime
offences. Overview Our local RCMP detachment focuses on intelligence-led policing, implementing strategies that address community crime problems, identifying emerging problems, prolific
offenders and hotspots so that criminal intelligence has a coordinated effect in targeting the decrease of property crime offences in our communities. Status Property Crime represents
57% of total Criminal Code offences for 2011 and is trending down by 19% as compared to the same period of 2010. Of interest, vehicle thefts reported a dramatic decrease of 44% (-179
thefts) for the year. This trend was also experienced throughout the lower mainland district. This decrease can be attributed to the BAIT car program and targeting prolific offenders
who are known to commit auto theft. 0 20 40 60 80 100 2005 2006 2007 2008 2009 2010 2011 2012 % of Bylaw Complaints Concluded Target 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 2001
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % of Property Crimes Offences Target Annual Report -District of Maple Ridge Page 18 of 88
Progress Report Fire Department 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 84 90 90 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 2011
2012 % responses within 7 minutes Target Annual Report -District of Maple Ridge Page 19 of 88
Progress Report Recreational, Educational and Social Activities Citizens Who are Satisfied with Parks and 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 Justason Marketing 2011. 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 2011, 2,536 subsidy memberships were provided to low-income
citizens, representing 21.2% of the low-income population. 0 20 40 60 80 100 2002 2005 2008 2011 2012 Actual % of satisfied citizens Target 0 5 10 15 20 25 2004 2005 2006 2007 2008
2009 2010 2011 2012 Actual % of low income citizens assisted Target Annual Report -District of Maple Ridge Page 20 of 88
Progress Report Water & Sewer 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 Centre maintains 265 kilometres of gravity
sanitary sewer. Status Report The 2011 data point represents an estimate. 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 Centre maintains 373 kilometres of watermains. Status Report The 2011 data point represents an estimate. 2.1 0.8
2.3 1.1 0 2.2 2.2 1.6 1.9 3 2.6 2.5 2.7 2.7 2.7 2.7 2.7 2.7 2.7 0 0.5 1 1.5 2 2.5 3 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 # blocked sewers per 100km length Target 0.3 0.7
0.5 0.6 0.3 0.4 0.2 0.25 0.06 1.4 1.6 1.4 1.1 0.7 0.7 0.7 0.7 0.7 0.7 0 0.5 1 1.5 2 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 # water quality complaints per 1,000 people Target
Annual Report -District of Maple Ridge Page 21 of 88
Progress Report Smart Managed Growth Growth Based on Sustainability Principles and Master Plans 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. Status Report During 2011, 160 apartment
units were added in the Town Centre. These units signify growth in Town Centre residential units of 2.7%. Of all residential units in Maple Ridge during this year, 34% were located
in the Town Centre. The Town Centre Area Plan goal is to capture 50% of all residential development. 0 2000 4000 6000 8000 10000 12000 Actual residential units in the Town Centre Target
0 10 20 30 40 50 60 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % residential units in the Town Centre Target Annual Report -District of Maple Ridge Page 22 of 88
Progress Report Transportation Safe, Efficient Transportation Network Improve Traffic Safety Target Statement To minimize the number of automobile crashes by improving traffic safety
on our road network for all users, including pedestrians and cyclists. Overview This graph provides information regarding the number of crashes that occur each year in Maple Ridge.
Also presented on the graph as the base line, is the number of crashes (both injury and non-injury) that occurred in 2003. For 2011 and beyond, no specific target has been identified.
The target of 30% crash reduction from the 2003 baseline by 2010 was established by the Council of Ministers for Transportation and Highway in Road Safety Vision 2010. Due to population
increases and many other influences, this target could not be achieved, although many road safety improvements were implemented. New data is available in May every year. Status Source:
ICBC, Business Intelligence Competency Centre; counts rounded to the nearest 5; crashes in parking lots or involving parked vehicles are excluded. In 2011, a number of Safer City improvements
were implemented. 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. 0 500 1000 1500 2000 2500 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
# of traffic accidents Target 0 20 40 60 80 100 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % of roads in acceptable condition Target Annual Report -District of Maple
Ridge Page 23 of 88
Progress Report The graphs within the departmental sections 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 No. 1 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 24 of
88
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 Students attending fire safety education sessions Police Services Efficient
and responsive police services Annual Report -District of Maple Ridge Page 25 of 88
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 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 Promote Alternative Modes Transportation to work Safe, Efficient Transportation Network Improve traffic safety Provide safe, serviceable roads Annual Report
-District of Maple Ridge Page 26 of 88
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 2011 for each of the infrastructure types: Roads Sewer
Drainage Opening Balances $16,123,169 $ 1,691,108 $ 3,620,248 Collections* 3,647,402 59,380 413,669 Interest 289,560 29,896 64,894 Expenditures -893,641 --Closing Balances $19,166,490
$ 1,780,384 $ 4,098,811 Waivers & Reductions** $ 607,423 $ 5,738 $ -Water Parks Total Opening Balances $ 1,661,509 $ 9,115,692 $32,211,726 Collections* 481,158 1,879,207 6,480,816 Interest
22,218 132,739 539,307 Expenditures -527,503 -2,149,731 -3,570,875 Closing Balances $ 1,637,382 $ 8,977,907 $35,660,974 Waivers & Reductions** $ 71,089 $ -$ 684,250 * 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 2011 are reported as Waivers & Reductions. Annual Report -District of Maple Ridge Page 27 of 88
Commissions of Council Community Heritage Commission The Community Heritage Commission (CHC) advises Municipal Council on matters relating to heritage conservation. Chair Craig Speirs
Vice-Chair & Maple Ridge Historical Society Liaison Brenda L. Smith Community at Large Wayne Beck Mandeep Bhuller Michael Cook Voislav Cubaleski Cyndy Johnson-McCormick Maple Ridge
Historical Society Liaison Faye Isaac Maple Ridge Council Liaison Councillor Michael Morden Councillor Bob Masse (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. Chair Glenn C. Ralph Vice-Chair Chris Rounding Community at Large John Lyotier Mary Jane Stenberg Stan Duckworth Malvin A. J. Harding Downtown
Maple Ridge Business Improvement Association Michael Serry Maple Ridge Arts Council Karen Pighin Maple Ridge Pitt Meadows Chamber of Commerce Jeff Knutson Maple Ridge Council Liaison
Mayor Ernie Daykin Councillor Judy Dueck Councillor Al Hogarth 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 Mike Murray, Chair Trustee Eleanor Palis Trustee Dave Rempel Trustee Kathy Marshall (Alternate)
Maple Ridge Council Liaison Mayor Ernie Daykin Councillor Corisa Bell Councillor Al Hogarth Councillor Judy Dueck (Alternate) Maple Ridge Citizens at Large Ian Brown Alanna Carmichael
Don Mitchell Tyler Shymkiw Pitt Meadows Council Liaison Mayor Deb Walters Councillor Doug Bing Councillor Gwen O'Connell Councillor Tracy Miyashita (Alternate) Councillor David Murray
(Alternate) Pitt Meadows Citizens at Large Garett MacDonald Terri Smith Municipal Staff Liaison Kelly Swift David Boag Wendy McCormick Sue Wheeler Ingrid Kraus Annual Report -District
of Maple Ridge Page 28 of 88
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 Maple Ridge-Pitt Meadows 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 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 Emergency Planning Committee Fraser Health Authority Fraser Regional Correctional Centre Maple Ridge Pitt Meadows
Arts Council Pitt Meadows Airport Society Ridge Meadows Recycling Society Ridge Meadows Seniors Society Ridge Meadows Youth Council Ridge Meadows Youth Justice AdvocacyAnnual Report
-District of Maple Ridge Page 29 of 88
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 of the Office of the 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 organizational and operating procedures. The division consists of four departments: Communications, Human Resources, Strategic Economic Initiatives,
and Sustainability & 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 is a team of seven employees
dedicated to providing a comprehensive series of services to the more than 600 full and part-time staff members of the District of Maple Ridge 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, we make sure the organization is focused on the overall vision and goals by ensuring each employee has
an individual Performance Plan that defines and describes the their role in achieving the department’s workplan. Human Resources facilitates many focus groups that provide employees
with 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. Individual Performance Plans provide an opportunity for the employee and their supervisor to identify growth and development needs. 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 ongoing service of the team. To promote efficiency, accountability, productivity and the well being of District staff, Human Resources administers the Attendance Support program,
Employee Assistance programs, Occupational Health and Safety programs, Employee Recognition programs and employee welfare benefits administration. This team 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 Invest
Maple Ridge provides information and resources to help citizens start or grow their business. We market investment opportunities in Maple Ridge to our priority sectors – Advanced Technology,
Education, Tourism, and Agriculture. Our 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 & Corporate Planning Manager
of Sustainability & Corporate Planning – Laura Benson The Sustainability & 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 30 of 88
Services Provided by Municipal Departments Community Development, Parks & Recreation Services: General Manager – Kelly Swift The Community Development, Parks & Recreation Services (CDPR)
Administration division is responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team (CMT), and CDPR attends to enquiries and requests
for assistance from staff, Council, and the public. The division’s role is to ensure planning and coordination of resources in the management and development of parks, facility operations,
and delivery of recreation and cultural services in addition to providing opportunities that build individual, neighbourhood and community capacity by connecting citizens and groups,
sharing information, developing resources and facilitating planning that supports community-driven efforts to build community capacity and assets. Identified community needs are addressed
by a variety of approaches from the direct provision of services to establishing partnerships that leverage expertise and funding from other sources. The division consists of three
departments: Community Services, Parks & Facilities, and Recreation. Community Services Director – Sue Wheeler The Community Services department is comprised of four functions: Children’s
Services, Youth Services, Neighbourhood Development, and Social Planning. Children’s Services provides recreation program services for preschool children (0 -5 years), school age children
(6 -12 years), throughout Maple Ridge and Pitt Meadows. Youth Services provides recreational programming for youth (13 -18 years) throughout Maple Ridge and Pitt Meadows. This area
also oversees the Greg Moore and Pitt Meadows Youth Centres and the programming of Thomas Haney School Yard and Pitt Meadows Youth Action Parks. The children and youth areas utilize
a benefit-based approach to program development with a focus on active living and leadership development. As concerns grow regarding inactivity levels and the effects of the growing
numbers of children and youth living in poverty, partnerships have been developed to offer programming within a collaborative framework increasing the department’s ability to respond
to the complexity of growing needs of kids in these age groups. Community Services recognizes the important role 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. Social Planning under the direction of the Social Planning Advisory Committee supports and promotes initiatives
focused on improving the social well-being of the community. Work is concentrated in four focus areas: building community capacity through Social Services Network Development; encouraging
and promoting Community Solutions initiatives; Community Building efforts, programs and activities; and by encouraging socially sustainable practices for current and future citizens.
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, South Bonson Community 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 municipal hall, fire halls, and public safety buildings, as well as rental and leased properties throughout the
community. The department is 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, in cooperation with the Parks & Facilities 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, Ridge Meadows Seniors Society, Maple Ridge Historical Society, School District
No. 42, not for profit groups, and the business community. Annual Report -District of Maple Ridge Page 31 of 88
Services Provided by Municipal Departments Facilities include multi-use fitness and aquatic centres, seniors’ recreation centre, ice arenas, library, the Arts Centre & Theatre, community
halls, and the curling club. Services include delivering recreation and education programs in arts and culture, aquatics, fitness, skating and more either through drop-in or pre-registered
delivery models. A number of community services are also provided, such as recreation access programs, volunteer development, festival development, and community planning tables for
healthy community initiatives. Customer service functions include facility/arena bookings, program registration and membership, and admission processing. The Joint Services 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 (CFS) Administration division is responsible for carrying out corporate initiatives as directed by Council and
the Corporate Management Team (CMT), and CFS attends to enquiries and requests for assistance from staff, Council, and the public. The division is responsible for making recommendations
to merge and align strategic planning, best practices, performance measures, and budget priorities that guide decision-making in our organization. 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
Clerk’s department is the liaison between the District’s contract legal service providers, Council and staff, and are responsible for providing Council with up-todate legislative, statutory,
and procedural information in the increasingly complex legal environment in which local governments operate. The department administers the Corporate Records Management Program and
are responsible for compliance with Freedom of Information and Protection of Privacy legislation. The triennial general local and school district elections as well as by-elections and
referenda are conducted through the Clerk’s department. Responsibility for the acquisition and disposal of all of the District’s land needs at the best possible value to the taxpayer
and the administration of all District rental properties falls to the department. The District’s Risk Management Program for loss control and insurance is also a function of the Clerk’s
department. Emergency Services The Joint Municipal Emergency Program (JMEP) 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, the Director of Operations and Development Services, and the Emergency Program Assistant. Emergency Program Coordinators are responsible for planning and
developing the EMC response program within the guidelines of the British Columbia Emergency Response Management System (BCERMS). They also provide input into the coordination of JMEP
initiatives with each municipality. In addition to the EMC, representatives from municipal departments and volunteers are involved. Meetings and training of the EMC, Emergency Operations
Centre (EOC) staff, and Emergency Social Services (ESS) volunteers are held on a regular basis jointly and separately. Annual Report -District of Maple Ridge Page 32 of 88
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 preparing and monitoring 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; developing and maintaining financial systems; investing and safeguarding the District’s financial assets; conducting internal audits; and general cashiering services.
The department is also responsible for reporting on financial matters to the Audit and Finance Committee. Information 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 423 business
computers, 42 virtual servers running on 42 physical servers, and all the associated software and databases over ten locations within the community. More than 20 different enterprise-wide
business systems run on the computer network which includes a financial system, property and taxation system, payroll system, materials management, budget system, recreation system,
facility bookings, business licences, and the Geographic Information System. The department also maintains corporate communications assets which include telephone, radio, email, networks,
switches, and servers. Beyond day-to-day operations, the department also coordinates strategic technology direction and investments, develops common standards and architectures, and
provides business solutions to help frontline departments deliver public services efficiently. 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 our technology investments and add value to the business units in their use of information technology. 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 Fire department is
the protection and preservation of life, property and the environment in the District. This service is provided by a group of 50 dedicated paid-on-call firefighters, 48 full-time firefighters,
six chief officers, and two administrative support staff. The department relies 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, 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 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 crime reduction,
with a focus on the reduction of property crime, delivering policing services with 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. Three members are 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 33 of 88
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. The 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 (PWDS) Administration division is responsible for carrying out corporate initiatives as directed by Council and
the Corporate Management Team (CMT), and PWDS attends to enquiries and requests for assistance from staff, Council, and the public. 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 public. The
division consists of four departments: Engineering, Licences, Permits & Bylaws, Operations, and Planning. The Ridge Meadows Recycling Society liaises with Council through the division.
Engineering Municipal Engineer – David Pollock The Engineering department maintains and enhances the quality of life for those who live and work in Maple Ridge through the provision
of sustainable municipal services, including transportation, sanitary sewers, drainage systems, and water supply. The department is responsible for the sustainable planning and construction
of new municipal services as well as maintenance or replacement of existing infrastructure to support the ongoing growth within Maple Ridge, including the planning, design and construction
of municipal capital projects, infrastructure management and renewal, transportation and traffic management, and municipal services for land development. Licences, Permits & Bylaws
Director – Liz Holitzki The Licences, Permits & Bylaws department captures a wide range of services for citizens, including business licence applications and renewals, as well as record
management of businesses in Maple Ridge. Citizens are required to obtain permits for building, plumbing, electrical and gas construction, and renovations. Staff issue these permits
and arrange for inspections and certification that all work complies with the appropriate regulatory legislation. Bylaw enforcement staff ensure compliance with regulations enacted
by Council ranging from parking to issues of land and property use. The department 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 the management of the District facilities
and fleet, municipal procurement, 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 essential and convenience
features; and providing these services at a minimum cost to taxpayers in a manner as responsive to their needs as possible. Annual Report -District of Maple Ridge Page 34 of 88
Services Provided by Municipal Departments Planning Director – Christine Carter 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.
To carry out this work, the department coordinates the flow of information with a number of internal departments, stakeholder groups, and agencies involved in a 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. Planning also supplies information to, and works closely with, relevant external agencies (Agricultural
Land Commission, Metro Vancouver) and supports the 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 who promotes the 3R’s (Reduce, Reuse,
and Recycle), provides excellent customer service, seeks out partnerships to enhance recycling services and works to maximize financial and sustainability returns on recycled commodities.
Annual Report -District of Maple Ridge Page 35 of 88
Awards The CACP/Motorola® “Excellence in Emergency Preparedness Award” was given to the District of Maple Ridge and the City of Pitt Meadows by a committee of representatives from the
Canadian Association of Fire Chiefs, the Emergency Medical Services Chiefs of Canada and the Canadian Association of the Chiefs of Police. The award was presented for the communities'
joint Evacuation Plan that incorporates the use of GIS technology which will enable emergency responders to evacuate citizens in a timely manner. Ann Edwards on behalf of the District
of Maple Ridge received the Canadian Association of Certified Planning Technicians “Merit Award for Municipal Employer of the Year.” This award recognizes excellence by Planning Technicians
and is an opportunity for CACPT to highlight the specialized skills and abilities of our members, and promote the fact that they are working across Canada in both the private and public
sectors in a variety of settings. The District is the recipient of the MarCom “Platinum Award” in the Marketing/Promotion Campaign/Special Event category for the REIN Western Canada
Field Trip held May 13, 2011. The District also received a “Gold Award” in the category of Annual Report/Government for the 2010 Citizens Report and “Honourable Mention” in the category
of Ads/Advertising Campaign for the Town Centre Investment Incentive Program. The MarCom Awards is an international competition for marketing and communication professionals involved
in the concept, writing and design of marketing and communication programs and print, visual and audio materials. The competition has grown to perhaps the largest of its kind in the
world. The BCRPA “Facility Excellence Award” was given to the Greg Moore Youth Centre. This award recognizes excellence in facility concept, design development, maintenance or operation.
Award winners demonstrate outstanding innovation which has made, or could make, significant impact in the Recreation and Parks field. The District is proud to announce that employees
raised over $30,000 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 eighth 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. District employees fund-raising for United Way The District is the recipient of the 4th 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 15th 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 21st 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. In October 2011, the Real Estate Investment Network (REIN™), Canada's leading real estate research
organization released its latest report on the top cities and towns in British Columbia for real estate investment. For the third consecutive year, of the hundreds of cities and towns
Maple Ridge and Pitt Meadows ranked #2. The report, titled Top British Columbia Investment Towns 2011 analyzes the current and future prospects for real estate investment opportunities
in the province, and identifies the top regions that will outperform in the coming decade. For more information on District awards visit www.mapleridge.ca/EN/main/municipal/award.html
Annual Report -District of Maple Ridge Page 36 of 88
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 37 of 88
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 A provincial government school system (residential and non-residential) serving kindergarten to grade 12 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 38 of 88
Message from the Corporate Finance Officer I am pleased to present, on behalf of the Finance Department, the 2011 Annual Report for the District of Maple Ridge. This report includes
the Audit Report from BDO Canada LLP, the Consolidated Financial Statements and supplementary information for the fiscal year ended December 31, 2011. Our 2010 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 21st 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, 2011. 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 2011 Progress Report, on page 9 communicates performance towards the achievement of these goals and objectives during 2011. We will continue to measure our performance in these
areas and communicate our results. 2011 in Review 2011 was the last year of Council’s three-year mandate and focus continued on enhancing the liveability of Maple Ridge now and for
the future. The following highlights just a few of the accomplishments in 2011: Completion of the new animal shelter in partnership with the SPCA Accepted the Regional Growth Strategy
Coordinated the 2011 civic election Introduced streaming video of Council meetings on the website Increased the number of online services available to citizens Invested over
$24M in infrastructure such as roads, drainage, water and sewer Established a District presence on social media sites such as Facebook and Twitter Economic Climate The global economic
downturn that started in 2008 continued to create waves in 2011. While the United States started to show signs of recovery, the debt crisis in Europe shook investors’ confidence and
raised concerns about a return to a global recession. The “Occupy Wall Street” protests, seen around the world, highlighted concerns about economic inequality and the disparate impact
of tough economic times on many people. Canadian economic results were mixed for 2011. While businesses increased their spending on capital goods and national unemployment fell slightly,
the year ended with a decline in the value of Canadian stocks. The outlook for 2012 can be described as cautiously optimistic, with expectations for growth tempered by concerns over
increasing levels of household debt. British Columbia’s economy grew in 2011, predominately in the second half of the year; real GDP growth expanded by approximately 2%, putting BC’s
economic performance in the middle of provincial growth rankings. Unemployment rates in the province improved marginally in 2011, ending the year at 7.5%. The first quarter of 2012
has seen unemployment rates in BC fall slightly, to 7.3%, with predictions that 2012 will continue to see somewhat subdued economic growth in the province, perhaps lagging slightly
behind the national average. 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 developed a Town Centre Investment Incentive program to attract and encourage development
in our town centre. At the end of 2011, the program was one-third of the way through its three-year term, with 31 projects potentially eligible for the program. Building permits were
issued for over $33 million (M) in construction value, with an additional $77M in process. In 2011, development related revenues were down from 2010 levels. The District issued 3,358
building permits with an estimated construction value of $134M. The number of building permits issued in 2011 decreased by nearly 600 from 2010. Annual Report -District of Maple Ridge
Page 39 of 88
Message from the Corporate Finance Officer Maple Ridge Construction Values Maple Ridge issued 4,259 business licences in 2011, up slightly from those issued in 2010. Licences are issued
for commercial, home-based, and non-residential businesses. Of the commercial and home-based licences issued in 2011, 93% and 88% were renewed respectively. The proportion of licences
for each category has remained reasonably constant over the past five years with approximately 36% commercial, 36% home-based and 29% 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 2012-2016
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 1.7% per year in 2012, returning to the targeted 2.35% for the balance of the Financial Plan. Annual Report -District of Maple Ridge Page 40 of 88
Message from the Corporate Finance Officer Property tax revenues would increase by 4.0% in 2012 through 2016 which includes 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 Recycling rates would increase 6% in 2012 and then 3% a year in 2013 through 2016 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 2012-2016 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 $125K of the 2011 General Revenue Surplus
towards Business Improvement Association facade improvements, a zoning amenities report, and a commercial/industrial study. 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 2011 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 87 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: Following completion of the annual audit, the Consolidated Financial Statements are presented to
Council for acceptance. During the year, the Audit and Finance Committee is provided with financial updates and meets periodically with the external auditor. Annual Report -District
of Maple Ridge Page 41 of 88
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. 2011 Consolidated Financial Statements From a financial perspective, the results for 2011 are positive. The year ended without the Net Debt projected
in the Financial Plan. Generally Accepted Accounting Principles require that the actual financial results be compared to the budget that is adopted annually before setting the tax rates.
Council adopted that budget in May of 2011. The following sections provide an analysis of the 2011 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 $5.8M to $22.3M
Municipal long-term debt decreased by $1.88M to a total of $38.5M Unused annual debt servicing capacity based on our current financial condition is $16.8M 1 Consolidated Statement
of Financial Position – Page 52 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 $22.3M at the end of 2011, an increase of $5.8M over 2010. 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 2011 is $846.5M. Financial
Assets: Overall, financial assets increased by $8.9M over 2010. Cash and investments decreased by $3.0M from a shift to portfolio investments Portfolio investments increased by
$11.9M Liabilities: Total liabilities increased by $3.0M over 2010. The actuarially determined liability for future employee benefits is $4.7M. This liability will be settled over
the longer term and does not impose an immediate claim on cash flow Restricted revenues increased by $3.8M 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 Deferred revenues decreased by $3.3 million as revenues related to capital investment were recognized
during the year. 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 Transactions General Capital Utilities Capital Subsidiary Companies
Annual Report -District of Maple Ridge Page 42 of 88
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 2011, information was restated for 2010 as a reflection
of this practice. The result was to increase 2010 non-financial assets to $794.5M from $790.7M. In 2011 non-financial assets increased by $29.6M over 2010, primarily due to investment
in tangible capital assets $48M, offset by amortization of $17.3M. 2 Consolidated Statement of Operations – Page 53 This statement reports the District’s changes in economic resources
and accumulated surplus for 2011, compared with budget and with 2010 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 of before the end of their estimated useful
life, any remaining book value associated with them is written off, resulting in an accounting loss, not a cash loss. Consolidated Revenue Compared to previous year (2010) Revenues
in 2011 increased $6.5M over 2010 through a combination of the following: Revenue from general taxation increased $3.96M through a combination of higher tax levies and growth of the
assessment roll User fees and other revenue increased by $950K. The main drivers of this increase include an increase in flat rate water and sewer levies, $1.1M, offset by a reduction
in building permit revenues. Development revenues and senior government transfers, often linked to capital projects, increased by $637K over 2010. 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. Consolidated Revenue Compared to budget (2011) As in previous
years, there were variances between budget and actual ($30.5M) and, as in previous years, a large part of this difference was related to the capital program. Development fees (earned
DCC's) and senior government transfers were budgeted based on the expected completion of capital projects. As the capital expenditures did not occur there was no corresponding revenue
recognized. This condition contributed to an unfavourable variance of about $40M. This was offset by higher than expected revenues from investment earnings and contributions of tangible
capital assets from development. Consolidated Expenses Compared to previous year (2010) 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 $3.8M through a combination of increased amortization expense,
$488K, increases in labour costs, $2.3M and increased costs for goods and services $1.1M. Consolidated Expenses Compared to budget (2011) The consolidated expenses for 2011 reflect
a positive variance of $8.3M compared to budget. Contributors to this positive variance include savings on financing costs from planned debt financing, $900K, RCMP contract savings,
$751K, savings from labour and succession planning, $883K, savings on water purchases, $800K, and $3.9M in committed projects and cost containment. 3 Consolidated Statement of Change
in Net Financial Assets – Page 54 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 $5.8M to $22.3M as at the end of 2011. Had the activities in the Financial Plan been completed as planned, financial assets would have decreased by $36.7M, resulting in Net Debt
of $20.2M. Timing differences between planned and actual capital expenditures are the reason for this variance. 4 Consolidated Statement of Cash Flow – Page 55 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 2011 decreased to $27M from $30M in 2010. Annual Report -District
of Maple Ridge Page 43 of 88
Message from the Corporate Finance Officer 5 Schedule 1 – Page 68 Schedule of Change in Operating Accumulated Surplus This schedule 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 schedule as well. Operating Expenses Compared to previous year (2010) Overall operating expenses increased by approximately $3.36M from 2010. Factors contributing
to this increase include continued implementation of the Fire Department Master Plan, increased RCMP contract costs, and successful recruitments for previously vacant positions. Operating
Expenses Compared to budget (2011) Overall operating expenses came in under budget by $8.2M. Factors contributing to this variance were explained in Section 2. 6 Schedule 2 – Page 69
Schedule of Change in Equity in Capital Assets 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 2011 Accumulated Surplus Distribution i) Operating Accumulated Surplus (Schedule 1) – Page 68 The Operating Accumulated Surplus of $11.4M (as shown on Schedule 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) Equity in Tangible Capital Assets (Schedule 2) – Page 69 The District has equity in capital assets of $782M. 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 (Schedule
3) – Page 70 Reserve Accounts are appropriations of surplus, established informally and generally associated with the operating program. These totalled $27.76M at December 31, 2011.
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 $25.14M as at December 31, 2011. 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 $52.9M in various reserves at year-end. However some of that amount relates to capital projects that were not completed before December 31, 2011. If these projects had been completed
as planned, the Reserve balances would have been reduced by approximately $15.4M and Net Debt increased similarly. Assessment of Trends The District has Net Financial Assets of $22.3M
at the end of 2011. 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. 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 January of 2012, Council adopted a financial plan for 2012-2016. The plan includes $20M in planned capital expenditures to address
infrastructure needs in the community. Added to this is approximately $65M of expenditures approved for 2011 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 Annual Report -District of Maple Ridge Page 44 of 88
Message from the Corporate Finance Officer 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 2012 are: Undertake a commercial/industrial study Invite expressions of interest for development of the District’s downtown
property Watermain replacement on Dewdney Trunk Road between Laity Street and 216 Street Road improvements on 232 Street Continue to promote the Town Centre Investment Incentive
program Conclusion Maple Ridge continues to demonstrate its commitment and expertise in financial management, as demonstrated by receiving the Canadian Award for Financial Reporting
for the 21st 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 2011 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 11, 2012 Annual Report -District of Maple Ridge Page 45 of 88
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, 2011. 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 2011 Consolidated Financial Statements for the District
include: District Financial Statements: istrict 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 Schedule of Change in Operating Accumulated Surplus Schedule of Change in Equity in Capital Assets Schedule of Change in Reserved
Accumulated Surplus Continuity Schedule of Long Term Debt Schedule of Tangible Capital Assets Continuity Schedule of Reserves Annual Report -District of Maple Ridge Page 46 of 88
Management’s Responsibility for Financial Reporting The information in this Annual Report is the responsibility of management. The consolidated financial statements have been prepared
in accordance with Canadian Public Sector accounting guidelines as outlined under “Significant Accounting Policies”. These include some amounts based on management’s best estimates
and careful judgment. Management maintains a system of internal accounting controls to provide reasonable assurance that assets are safeguarded and that transactions are authorized,
recorded, and reported properly. Management also administers a program of proper business compliance. BDO Canada LLP, the Municipality’s independent auditors have audited the accompanying
financial statements. Their report accompanies this statement. Council carries out its responsibility for the consolidated financial statements jointly with its Audit Committee. The
Committee meets with management on a scheduled basis and at least semi-annually with BDO Canada LLP to review their activities and to discuss auditing, internal control, accounting
policy, and financial reporting matters. BDO Canada LLP has unrestricted access to the Municipality, the Audit Committee, and Council. Council approves the consolidated financial statements,
the Audit Committee reviews the recommendations of the independent auditors for improvements to controls and as well as the actions of management to implement such recommendations.
Paul Gill, CGA Jim Rule General Manager: Corporate & Financial Services Chief Administrative Officer Annual Report -District of Maple Ridge Page 47 of 88
!"#$%&'()*+,-./0123456!789:;<=>?@ABCDEFGH IJKFL4M9NOG5PQRN>D?S!@B76J ;<EA4CPI+)/(TUV.,W%#XYZ[0'$\]=^_ROQ`abcde51"2Annual Report -District of Maple Ridge Page 48 of 88
Consolidated Financial Statements Significant Accounting Policies For the year ended December 31, 2011 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. Transactions between the District's funds and wholly
owned subsidiaries have been eliminated and only transactions with outside entities are reported. (b) Basis of Accounting The basis of accounting followed in these financial statements
is an accrual method and includes revenues in the period in which the transactions or events occurred that gave rise to the revenues and expenses in the period the goods and services
were acquired and a liability was incurred. (c) 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 10 to 75 years Storm sewer system 10 to 75 years Fleet and equipment 8 to 20 years
Technology 3 to 25 years Water system 10 to 85 years Sanitary sewer system 30 to 75 years Furniture and fixtures 3 to 20 years Structures 15 to 75 years 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 Annual Report -District of Maple Ridge Page 49 of 88
Consolidated Financial Statements 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. 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. Tangible capital assets received as contributions are recorded at their
fair value at the date of receipt and are also recorded as revenue. (e) Use of estimates/measurement uncertainty The preparation of financial statements in accordance with Canadian
Public Sector Accounting Standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant areas requiring use of management
estimates relate to the useful lives of tangible capital assets, determination of employee future benefits, the outcome of litigation and claims, and the percentage of completion of
buildings and subdivision inspections. Actual results could differ from those estimates. (f) Budget figures The budget figures reported in the Consolidated Financial Statements represent
the 2011 component of the Financial Plan Bylaw adopted by Council on May 10, 2011. Annual Report -District of Maple Ridge Page 50 of 88
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, inventory available for resale, 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 with an an original maturity date of one year or less. (i)
Investments Investments with an original maturity date of more than one year are reported as portfolio invesments. 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 51 of 88
Consolidated Financial Statements Consolidated Statement of Financial Position as at December 31, 2011 2011 Restated 2010 (Note 12) Financial Assets Cash and temporary investments (Note
1) $ 26,998,661 $ 30,062,599 Portfolio investments (Note 1) 90,812,593 78,858,466 Accounts receivable (Note 2) 17,547,470 16,402,035 Recoverable local improvements (Note 3) 1,637,104
2,340,672 Other assets (Note 7) 610,856 590,720 Inventory available for resale 187 471,658 137,606,871 128,726,150 Liabilities Accounts payable and accrued liabilities (Note 5) 13,142,472
12,221,774 Deferred revenue 8,928,225 12,217,228 Restricted revenue (Note 11) 41,042,622 37,176,499 Refundable performance deposits and other 8,964,044 5,812,594 Employee future benefits
(Note 8) 4,684,900 4,411,500 Long term debt (Note 6, Schedule 4) 38,505,484 40,383,494 115,267,747 112,223,089 Net Financial Assets 22,339,124 16,503,061 Non Financial Assets Tangible
capital assets (Note 13, Schedule 5) 808,444,114 779,162,639 Undeveloped land bank properties (Note 17) 14,832,041 14,515,918 Supplies inventory 400,606 394,215 Prepaid expenses 447,067
403,420 824,123,828 794,476,192 Accumulated Surplus (Note 15) $ 846,462,952 $ 810,979,253 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 (Note 10) c).
Pension Plan (Note 4) Annual Report -District of Maple Ridge Page 52 of 88
Consolidated Financial Statements Consolidated Statement of Operations For the year ended December 31, 2011 Actual Budget Restated Actual 2011 2011 (Note 14) 2010 (Note 12) Revenue (Segment
Report, Note 18) Taxes for municipal purposes (Note 9) $ 61,065,872 $ 60,849,203 $ 57,102,978 User fees and other revenue 32,936,021 33,191,738 31,986,573 Senior government transfers
12,817,578 27,359,427 8,689,257 Development revenue 3,920,831 30,508,556 7,412,119 Interest and investment income Investment Income 951,999 Interest Income 3,076,399 Less: Deferred
amount (554,598) Interest and investment income 3,473,800 2,012,000 3,936,552 Gaming revenues 756,427 400,000 125,600 Refinancing and other gains 102,031 -5,327 Gain (loss) on disposal
of tangible capital asset (632,238) -(469,150) Contributed tangible capital assets (Note 13) 21,582,148 12,250,000 20,765,925 136,022,470 166,570,924 129,555,181 Expenses (Segment Report,
Note 18) Protective services 28,793,697 29,661,630 26,763,533 Transportation services 16,152,629 16,581,090 15,281,119 Recreation and cultural 19,729,780 20,987,495 19,251,435 Water
utility 10,582,120 12,677,615 10,602,971 Sewer utility 8,798,599 9,623,830 8,340,931 General government 12,816,529 15,381,485 12,813,760 Planning, public health and other 3,665,417
3,928,527 3,637,850 100,538,771 108,841,672 96,691,599 Annual Surplus 35,483,699 57,729,252 32,863,582 Accumulated Surplus -beginning of year 810,979,253 810,979,253 778,115,671 Accumulated
Surplus -end of year (Note 15) $ 846,462,952 $ 868,708,505 $ 810,979,253 a). The notes to the Consolidated Financial Statements are an integral part of this statement b). Contingencies,
Commitments and Unrecognized Liabilities (Note 10) c). Pension Plan (Note 4) Annual Report -District of Maple Ridge Page 53 of 88
Consolidated Financial Statements Consolidated Statement of Change in Net Financial Assets For the year ended December 31, 2011 Actual Budget Restated Actual 2011 2011 (Note 14) 2010
(Note 12) Annual Surplus $ 35,483,699 $ 57,729,252 $ 32,863,582 Add (Less): Change in Tangible Capital Assets Acquisition of tangible capital assets (48,002,409) (111,830,820) (45,820,180)
Amortization 17,267,869 17,369,969 16,779,709 Proceeds from disposal of tangible capital assets 820,825 -478,083 Loss(gain) on disposal of tangible capital assets 632,238 -469,150 (29,281,477)
(94,460,851) (28,093,238) Change in Other Non Financial Assets Decrease (increase) in supplies inventory (6,389) -(16,872) Reclassification of undeveloped land bank --239,700 Acquisition
of land bank properties (316,123) -(3,684,034) Decrease (increase) in prepaid expenses (43,647) -(26,592) (366,159) -(3,487,798) Increase (decrease) in Net Financial Assets 5,836,063
$ (36,731,599) 1,282,546 Net Financial Assets beginning of the year 16,503,061 16,503,061 15,220,515 Net Financial Assets end of the year $ 22,339,124 $ (20,228,538) $ 16,503,061 a).
The notes to the Consolidated Financial Statements are an integral part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 10) c). Pension Plan (Note
4) Annual Report -District of Maple Ridge Page 54 of 88
Consolidated Financial Statements Consolidated Statement of Cash Flow For the year ended December 31, 2011 Actual Restated Actual 2011 2010 (Note 12) Operating transactions Annual surplus
$35,483,699 $32,863,582 Items not utilizing cash Amortization 17,267,869 16,779,709 Loss on disposal of tangible capital assets 632,238 469,150 Contributed tangible capital assets (21,582,148)
(20,765,925) Restricted revenues drawn in (3,615,693) (6,653,251) (7,297,734) (10,170,317) Change in non-cash operating items Increase in prepaid expenses (43,647) (26,592) Decrease
(increase) in supplies inventory (6,391) (16,872) Decrease (increase) in accounts receivable (1,145,435) (3,247,436) Decrease (increase) in recoverable local improvements 703,568 85,249
Decrease (increase) in other assets (20,136) (11,700) Decrease (increase) in inventory available for resale 471,471 -Increase (decrease) in accounts payable and accrued liabilities
920,698 76,410 Increase (decrease) in deferred revenue (3,289,003) (796,741) Increase (decrease) in refundable performance deposits 3,151,452 (549,472) Increase (decrease) in employee
future benefits 273,400 (57,200) 1,015,977 (4,544,354) Cash provided by operating transactions 29,201,942 18,148,911 Capital transactions Proceeds on disposal of tangible capital assets
820,825 478,083 Cash used to acquire tangible capital assets (26,420,261) (24,814,555) Cash used to acquire land bank properties (316,123) (3,684,034) Cash applied to capital transactions
(25,915,559) (28,020,506) Investing transactions Decrease (increase) in portfolio investments (11,954,127) 4,810,694 (11,954,127) 4,810,694 Financing transactions Debt repayment (1,878,010)
(1,845,809) Collection of restricted revenues 7,481,816 7,672,543 Cash applied to financing transactions 5,603,806 5,826,734 Increase in cash and temporary investments (3,063,938) 765,833
Cash and temporary investments -beginning of year 30,062,599 29,296,766 Cash and temporary investments -end of year $26,998,661 $30,062,599 Supplementary information: Non-cash transactions:
Transfer from undeveloped landbank properties to tangible capital assets -239,700 Transfer from inventory available for resale to tangible capital assets 471,471 -a). The notes to the
Consolidated Financial Statements are an integral part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 10) c). Pension Plan (Note 4) Annual Report
-District of Maple Ridge Page 55 of 88
Consolidated Financial Statements Notes to the Consolidated Financial Statements For the year ended December 31, 2011 1. Cash and Investments Cash and Temporary Investments: Cash and
temporary investments as at December 31, 2011 were comprised as follows: Dec 31, 2011 Dec 31, 2010 Cash $ 4,929,549 $ 3,062,549 Temporary Investments 22,069,112 27,000,050 $ 26,998,661
$ 30,062,599 Temporary investments are comprised of BC Credit Union term deposits with effective interest rates of 1.6% - 2.00%. Additionally, the District holds temporary investments
of $1,652,394 ($1,443,453 for 2010) and agreements receivable of $258,450 ($159,918 for 2010) for trusts which are not reported elsewhere in the financial statements. They are held
for the following trusts: Balance Dec 31, 2010 Interest Earned Receipts Disbursements Balance Dec 31, 2011 Latecomer Fees $ 59,059 $ - $ 93,390 $ 87,226 $ 65,223 Cemetery Perpetual
Care 774,062 99,878 50,978 99,878 825,040 Greater Vancouver Sewer & Drainage District 340,831 - 750,018 621,754 469,095 Albion Dyking District 429,419 106 133,187 11,226 551,486 $ 1,603,371
$ 99,984 $1,027,573 $ 820,084 $ 1,910,844 Portfolio Investments Portfolio investments include Canadian bank notes and BC Credit Union term deposits with effective interest rates of
1.90% - 6.43%. A portion of the bank notes held have interest payments linked to the performance of a set of equities or a financial index without stated or certain interest rates.
For these investments, income is recognized as it is received; in 2011 returns were positive and ranged to 5.44%. Included in interest earnings are gains on the sale of investments
before maturity. In 2011 gains totalled $1,148,044 ($864,050 for 2010). 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, 2011 was $90,812,593 ($78,858,466 for 2010). The market value at December 31, 2011 was $90,362,851 ($80,409,332 for 2010), included in
this amount is $nil ($500,000 for 2010) for securities shown at cost for investments for which there is no active market. 2. Accounts Receivable 2011 2010 Property Taxes $ 6,258,187
$ 5,749,866 Other Governments 4,770,393 4,211,654 General and Accrued Interest 2,531,650 2,063,871 Development Cost Charges 4,163,340 4,532,167 17,723,570 16,557,558 Less: Allowance
for Doubtful Accounts (176,100) (155,523) $ 17,547,470 $ 16,402,035 Annual Report -District of Maple Ridge Page 56 of 88
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, 2011 the recoverable balance was comprised as follows: 2011 2010 Recoverable from property owners Local improvement fund projects
$ 1,637,104 $ 2,216,485 Recoverable from Province Sewerage projects - 124,187 $ 1,637,104 $ 2,340,672 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 173,000 active
members and approximately 63,000 retired members. Active members include approximately 35,000 contributors from local governments. The latest 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. Defined contribution plan accounting
is applied to the Plan as the Plan exposes the participating entities to actuarial risks associated with the current and former employees of other entities, with the result that there
is no consistent and reliable basis for allocating the obligation, Plan assets and cost to individual entities participating in the Plan. The District paid $2,360,765 (2010 - $2,099,231)
for employer contributions to the Plan in fiscal 2011, while employees contributed $1,946,622 (2010 - $1,727,051) to the plan in fiscal 2011. 5. Accounts Payable and Accrued Liabilities
2011 2010 Accounts Payable: General $ 5,093,886 $ 4,861,622 Other Governments 6,741,112 6,050,779 Salaries and Wages 663,536 620,986 12,498,534 11,533,387 Accrued Liabilities: Vacation
Pay 264,805 334,949 Other Vested Benefits 379,133 353,438 643,938 688,387 $ 13,142,472 $ 12,221,774 Annual Report -District of Maple Ridge Page 57 of 88
Consolidated Financial Statements 6. Long Term Debt (Schedule 4) The District obtains debt instruments through the Municipal Finance Authority (MFA), pursuant to security issuing bylaws
under authority of the Community Charter, to finance certain capital expenditures. Debt is reported net of Sinking Fund balances and interest expense is reported net of Sinking Fund
earnings. The District carries no debt for others. Debt issued and outstanding as at December 31, 2011 was $38,505,484 ($40,383,494 for 2010). In 2012 the District will enter into additional
debt totalling $5.52M under loan authorization bylaw numbers 6659, 6560, 6562 and 6679. The amounts payable over the next five years reflect the District's commitment for both existing
debt and amounts that will be borrowed in 2012. The following debenture debt amounts plus related interest are payable over the next five years: 2012 2013 2014 2015 2016 $ 1,814,777
$ 2,428,959 $ 2,488,890 $ 2,550,786 $ 2,614,712 The District has the following authorized but un-issued long term debt as at December 31, 2011: 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 $610,856 ($590,720 for 2010). 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 58 of 88
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, 2011. The valuation resulted in an unamortized actuarial loss of $700,900 ($486,900 loss for 2010 ) at December 31, 2011. Actuarial gains or losses are
amortized over the expected average remaining service life of employees. The benefit liability at December 31, 2011 was $4,684,900, ($4,411,500 for 2010) comprised as follows: 2011
2010 Benefit Liability - Beginning of the year $ 4,411,500 $ 4,468,700 Add: Current service costs 341,900 313,800 Interest on accrued benefit obligation 213,400 224,900 Less: Amortization
of actuarial loss (gain) 44,500 13,200 Benefits paid during the year (326,400) (609,100) Benefit Liability - End of the year 4,684,900 4,411,500 Less: Unamortized actuarial loss (gain)
700,900 486,900 Accrued benefit obligation - End of the year 5,385,800 4,898,400 Actuarial assumptions used to determine the District's accrued benefit obligation are as follows: 2011
2010 Discount rate (long-term borrowing rate) 3.40 % 4.25 % 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 2011 of $98,359,060 , ($93,932,367 for 2010) were comprised as follows. 2011 2010 Municipal Tax Levies $ 61,065,872 $
57,102,978 Levies for other authorities School taxes 29,434,404 28,992,968 Greater Vancouver Transit Authority 5,623,557 5,664,892 British Columbia Assessment Authority 897,324 894,907
Greater Vancouver Regional District Parks 904,315 883,862 Dyking Districts 430,826 390,170 Municipal Finance Authority 2,762 2,590 Total Collections for Others 37,293,188 36,829,389
Total Tax Levies $ 98,359,060 $ 93,932,367 Annual Report -District of Maple Ridge Page 59 of 88
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 2011 this estimate is $458,860 ($483,949 for 2010). 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) Water (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 $6,985,712 over the next 3 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. (c) 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 Restricted
revenues held by the District as at December 31, 2011 of $41,042,622 , ($37,176,499 for 2010) were comprised as follows: Development Cost Charges Parkland Acquisition Charges Actual
Actual Actual Actual 2011 2010 2011 2010 Beginning Balance $ 32,211,726 $ 31,644,928 $ 162,355 $ - Collections and interest 7,020,123 7,174,886 166,482 173,961 Disbursements - operating
(610,934) (1,282,185) - - Disbursements - capital (2,959,941) (5,325,903) (33,755) (11,606) Ending Balance $ 35,660,974 $ 32,211,726 $ 295,082 $ 162,355 Other Restricted Revenues Total
Restricted Revenues Actual Actual Actual Actual 2011 2010 2011 2010 Beginning Balance $ 4,802,418 $ 4,512,279 $ 37,176,499 $ 36,157,207 Collections and interest 295,212 323,696 7,481,817
7,672,543 Disbursements - operating (11,064) (33,557) (621,998) (1,315,742) Disbursements - capital - - (2,993,696) (5,337,509) Ending Balance $ 5,086,566 $ 4,802,418 $ 41,042,622 $
37,176,499 Annual Report -District of Maple Ridge Page 60 of 88
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 2011, 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 0.5% of tangible capital assets. The impact of these changes was to: - Increase opening
accumulated surplus by $333,832 - Increase closing accumulated surplus by $3,729,991 as follows: 2010 2010 (restated) (previously reported) Net Financial Position $ 16,503,061 $ 16,503,061
Tangible capital assets (book value) 779,162,639 775,432,647 Undeveloped land bank 14,515,918 14,515,918 Other non-financial assets 797,635 797,635 Accumulated Surplus $ 810,979,253
$ 807,249,261 - Increase annual surplus by $3,396,159 as follows: 2010 2010 (restated) (previously reported) Revenues $ 129,555,181 $ 126,130,641 Expenses (expenditures) other than
capital and amortization 79,911,890 79,911,890 Amortization expense 16,779,709 16,751,328 Annual Surplus 32,863,582 29,467,423 13. Tangible Capital Assets Net book value 2011 2010 (restated)
Land $ 163,746,422 $ 152,958,988 Buildings 54,492,347 56,027,780 Transportation network 188,149,163 187,574,645 Storm system 159,840,958 155,343,455 Fleet and equipment 12,531,688 12,975,149
Technology 3,822,127 3,682,668 Water system 95,625,842 93,146,901 Sanitary system 117,602,837 106,215,140 Other 12,632,730 11,237,913 $ 808,444,114 $ 779,162,639 For additional information,
see the Schedule of Tangible Capital Assets (Schedule 5) During the year there were no write-downs of assets (2010 - $Nil) and no interest was capitalized (2010 - $Nil). In addition,
roads and related infrastructure, underground networks and technology assets contributed to the District totaled $21,582,148 ($20,765,925 for 2010) and were capitalized at their fair
value at the time of receipt. Property with a book value of $471,471, listed as available for sale at the end of 2010, was reclassified to tangible capital assets during the year. 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 61 of 88
Consolidated Financial Statements 14. Budget Budget amounts represent the Financial Plan Bylaw adopted by Council on May 10, 2011. The Financial Plan anticipated use of suprluses 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 Financial
Statement Budget Revenue Taxation $ 60,849,203 $ 60,849,203 User fees and other revenue 33,191,738 33,191,738 Other 60,279,983 60,279,983 Contributed subdivision infrastructure 12,250,000
12,250,000 Total Revenue 166,570,924 166,570,924 Expenses Protective services 29,661,630 29,661,630 Transportation services 16,581,090 16,581,090 Recreation and cultural 20,987,495
20,987,495 Water utility 12,677,615 12,677,615 Sewer utility 9,623,830 9,623,830 General Government 15,381,485 15,381,485 Planning, public health and other 3,928,527 3,928,527 Total
expenses 108,841,672 108,841,672 Annual Surplus $ 57,729,252 $ 57,729,252 Less: Capital expenditures 111,830,820 Debt repayment 4,741,276 Add: Interfund transfers 18,734,460 Amortization
17,369,969 Borrowing proceeds 22,738,415 $ - 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 2011 is $846,462,952 ($810,979,253 for 2010) and is distributed as follows: 2011 Restated 2010 Operating surplus (Schedule
1) General $ 5,750,719 $ 5,156,074 Sewer 2,508,311 2,515,823 Water 3,176,352 3,638,446 11,435,382 11,310,343 Equity in tangible capital assets (Schedule 2) General 566,526,923 552,530,544
Sewer 119,059,516 107,667,501 Water 96,533,666 93,962,893 782,120,105 754,160,938 Reserves (Schedule 3) Funds 25,144,547 21,275,267 Accounts 27,762,918 24,232,705 52,907,465 45,507,972
Accumulated Surplus $ 846,462,952 $ 810,979,253 Annual Report -District of Maple Ridge Page 62 of 88
Consolidated Financial Statements 16. Expenditures and Expenses by Object Operations Capital Acquisitions 2011 Total 2011 Budget Restated 2010 Total Goods and services 45,780,996 25,900,329
71,681,325 154,177,700 72,332,910 Wages and salaries 35,098,108 836,055 35,934,163 35,597,288 33,608,597 Interest 2,391,798 - 2,391,798 3,136,550 2,468,972 Total Expenditures 83,270,902
26,736,384 110,007,286 192,911,538 108,410,479 Amortization expenses 17,267,869 - 17,267,869 17,369,969 16,779,709 Contributed tangible capital assets - 21,582,148 21,582,148 12,250,000
20,765,925 Total Expenditures and Expenses 100,538,771 48,318,532 148,857,303 222,531,507 145,956,113 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 2011, the District acquired land bank properties valued at $316,123. 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. 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. Annual
Report -District of Maple Ridge Page 63 of 88
Consolidated Financial Statements 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 64 of 88
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Consolidated Financial Statements Segment Report Consolidated Report of Segmented Revenue and Expenses For the year ended December 31, 2011 Protective Services Transportation Services
Recreation and Cultural Water Utility Sewer Utility Revenue Tax revenue $ -$ -$ -$ 77,155 $ 801,885 Other revenues 3,799,279 1,471,617 5,644,178 11,146,137 6,750,983 Senior government
transfers 108,835 1,709,653 832,439 -8,557,164 Development revenue (887) 1,323,346 1,827,162 527,503 77,706 Interest and investment income -----Gaming Revenues Refinancing and other
gains -----Gain (loss) on disposal of capital assets (28,727) (232,779) (22,245) (307,527) (595,915) Contributed infrastructure -8,074,963 6,148,600 2,813,272 4,240,213 Total Revenue
3,878,500 12,346,800 14,430,134 14,256,540 19,832,036 Expenses Operating: Goods and services 15,701,238 2,535,977 8,795,566 7,798,088 6,317,508 Labour 11,809,316 4,995,872 7,565,615
1,140,151 533,333 Debt Servicing --1,265,437 --sub total 27,510,554 7,531,849 17,626,618 8,938,239 6,850,841 Amortization 1,283,143 8,620,780 2,103,162 1,643,881 1,947,758 Total Expenses
28,793,697 16,152,629 19,729,780 10,582,120 8,798,599 Excess (deficiency) revenue over expenses $ (24,915,197) $ (3,805,829) $ (5,299,646) $ 3,674,420 $ 11,033,437 Annual Report -District
of Maple Ridge Page 66 of 88
Consolidated Financial Statements General Government Commercial Tower Planning Public Health & Other Unallocated Total 2011 Actual Total Budget Restated Total 2010 Actual $ -$ -$ 1,659,706
$ 58,527,126 $ 61,065,872 $ 60,849,203 $ 57,102,978 1,634,877 1,545,145 943,805 -32,936,021 33,191,738 31,986,573 1,547,160 -62,327 -12,817,578 27,359,427 8,689,257 166,001 ---3,920,831
30,508,556 7,412,119 ---3,473,800 3,473,800 2,012,000 3,936,552 756,427 756,427 400,000 125,600 ---102,031 102,031 -5,327 582,395 -(27,440) -(632,238) -(469,150) 305,100 ---21,582,148
12,250,000 20,765,925 4,235,533 1,545,145 2,638,398 62,859,384 136,022,470 166,570,924 129,555,181 2,455,104 643,908 1,533,607 -45,780,996 52,737,865 44,652,062 7,120,797 -1,933,024
-35,098,108 35,597,288 32,790,856 388,876 737,485 --2,391,798 3,136,550 2,468,972 9,964,777 1,381,393 3,466,631 -83,270,902 91,471,703 79,911,890 1,470,359 -198,786 -17,267,869 17,369,969
16,779,709 11,435,136 1,381,393 3,665,417 -100,538,771 108,841,672 96,691,599 $ (7,199,603) $ 163,752 $ (1,027,019) $ 62,859,384 $ 35,483,699 $ 57,729,252 $ 32,863,582 Annual Report
-District of Maple Ridge Page 67 of 88
Consolidated Financial Statements Schedule 1 Schedule of Change in Operating Accumulated Surplus For the year ended December 31, 2011 Actual 2011 Budget 2011 Actual 2010 Revenue Taxes
for municipal purposes $ 61,065,872 $ 60,849,203 $ 57,102,978 User fees and other revenues 32,936,021 33,191,738 31,986,573 Senior government transfers 2,731,515 2,306,849 1,994,942
Development Revenue 831,922 2,801,795 1,486,286 Interest and investment income 2,922,382 1,390,000 3,085,574 Gaming revenues 756,427 400,000 125,600 Refinancing and other gains 922,856
-483,411 102,166,995 100,939,585 96,265,364 Expenses Protective services 27,510,554 28,614,049 25,741,647 Transportation services 7,531,849 7,985,330 6,937,570 Recreation and cultural
17,626,618 18,657,262 17,063,948 Water utilities 8,938,239 11,010,173 9,011,206 Sewer utilities 6,850,841 7,654,607 6,449,109 General government 11,346,170 13,801,196 11,241,741 Public
and environmental health 3,466,631 3,749,086 3,466,669 83,270,902 91,471,703 79,911,890 Annual Surplus 18,896,093 9,467,882 16,353,474 Internal transfers Transfers to capital funds
(5,730,382) (10,634,597) (5,980,101) Transfers to reserves (13,040,672) (2,148,904) (10,490,866) Increase (decrease) in operating accumulated surplus 125,039 (3,315,619) (117,493) Operating
accumulated surplus-beginning of year 11,310,343 11,310,343 11,427,836 Operating accumulated surplus-end of year (Note 15) $ 11,435,382 $ 7,994,724 $ 11,310,343 Annual Report -District
of Maple Ridge Page 68 of 88
Consolidated Financial Statements Schedule 2 Schedule of Change in Equity in Capital Assets For the year ended December 31, 2011 Actual Budget Restated Actual 2011 2011 2010 Revenue
Subdivision infrastructure contributions $ 21,582,148 $ 12,250,000 $ 20,765,925 Senior government transfers 10,086,063 25,052,578 6,694,315 Development fees 2,993,696 25,944,459 5,337,509
Other capital contributions 95,213 1,762,302 588,324 Disposal of tangible capital assets (1,453,063) -(947,234) Total Revenue 33,304,057 65,009,339 32,438,839 Expenses Amortization
17,267,869 17,369,969 16,779,709 Total Expenses 17,267,869 17,369,969 16,779,709 Annual Surplus 16,036,188 47,639,370 15,659,130 Internal Transfers Transfers and principal payments
from revenue funds 5,730,382 10,634,597 5,980,101 Transfers from reserves 6,192,597 18,189,744 11,851,675 Increase (decrease) in equity in capital assets 27,959,167 76,463,711 33,490,906
Equity in capital assets -beginning of the year 754,160,938 754,160,938 720,670,032 Equity in capital assets -end of the year (Note 15) $ 782,120,105 $ 830,624,649 $ 754,160,938 Annual
Report -District of Maple Ridge Page 69 of 88
Consolidated Financial Statements Schedule 3 Schedule of Change in Reserved Accumulated Surplus For the year ended December 31, 2011 Actual 2011 Budget 2011 Actual 2010 Revenue and Transfers
Revenue Interest and investment income $ 551,418 $ 622,000 $ 850,978 Add (less) Internal transfers Transfers from revenue funds 13,040,672 2,148,904 10,490,866 Transfers to capital
funds (6,192,597) (18,189,744) (11,851,675) Increase (decrease) in Reserved Accumulated Surplus 7,399,493 (15,418,840) (509,831) Reserved Accumulated Surplus -Beginning of the Year
45,507,972 45,507,972 46,017,803 Reserved Accumulated Surplus -End of Year (Note 15) $ 52,907,465 $ 30,089,132 $ 45,507,972 Annual Report -District of Maple Ridge Page 70 of 88
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Consolidated Financial Statements Schedule 4 Continuity Schedule of Long Term Debt For the Year Ended December 31, 2011 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 Subtotal LESS: Sinking Funds Dec 2006/2027 6246/99 General Government/Downtown Office Complex % 5.0 Subtotal Net Amount Annual Report -District
of Maple Ridge Page 72 of 88
Consolidated Financial Statements Dec 31, 2010 Balance Outstanding New Debt Issued During the year Principal/Sinking Fund Payments Sinking Fund Earnings 2011 Balance Outstanding Interest
Paid/Earned For The Year 23,208,131 -1,082,486 -22,125,645 1,265,437 3,218,400 -150,106 -3,068,294 175,476 16,300,000 ---16,300,000 835,520 42,726,531 -1,232,592 -41,493,939 2,276,433
2,343,037 -547,383 98,035 2,988,455 98,035 2,343,037 -547,383 98,035 2,988,455 98,035 $ 40,383,494 $ -$ 1,779,975 $ 98,035 $ 38,505,484 $ 2,178,398 Annual Report -District of Maple
Ridge Page 73 of 88
Consolidated Financial Statements Schedule 5 Schedule of Tangible Capital Assets For the year ended December 31, 2011 Land Building Transportation Network Storm System Historical Cost
1 Opening cost (as restated) $ 152,958,988 $ 87,642,269 $ 270,135,423 $ 199,434,103 Additions 10,787,623 1,223,250 6,110,920 7,261,953 Disposals (189) (461,696) (779,040) (150,305)
163,746,422 88,403,823 275,467,303 206,545,751 Accumulated Amortization Opening balance -31,614,489 82,560,778 44,090,649 Amortization expense -2,666,773 5,380,961 2,708,119 Effect
of disposals -(369,786) (623,599) (93,975) -(33,911,476) 87,318,140 (46,704,793) Net Book Value as at December 31, 2011 $ 163,746,422 $ 54,492,347 $ 188,149,163 $ 159,840,958 Net Book
Value as at December 31, 2010 $ 152,958,988 $ 56,027,780 $ 187,574,645 $ 155,343,454 1 Historical cost includes work in progress at December 31, 2011 of $1,654,418 ($(5,976,946) for
2010) comprised of: Land $225,472 ($425,180 for 2010); Buildings $204,224 ($1,277,483 for 2010); Transportation network $988,211 ($245,421 for 2010); Storm system $5,055 ($1,125,050
for 2010); Fleet and equipment $40,049 ($31,125 for 2010); Technology $92,548 ($-for 2010); Water system $51,576 ($381,418 for 2010); Sanitary system $22,815 ($2,412,788 for 2010);
and Other $24,467 ($78,482 for 2010). Work in progress is not amortized. 2 "Other" at net book value includes Furniture and Fixtures at $947,526 ($1,106,579 for 2010) and structures
at $11,685,204 ($10,131,334 for 2010) Annual Report -District of Maple Ridge Page 74 of 88
Consolidated Financial Statements Fleet and Equipment Technology Water System Sanitary System Other Other2 Total $ 23,410,359 $ 7,659,712 $ 116,828,899 $ 138,661,441 $ 21,460,009 $ 1,018,191,203
1,040,365 830,943 4,483,619 13,888,069 2,375,669 48,002,411 (948,239) (37,872) (611,544) (957,453) (305,844) (4,252,182) 23,502,485 8,452,783 120,700,974 151,592,057 23,529,834 1,061,941,432
10,435,211 3,977,044 23,681,998 32,446,301 10,222,094 239,028,564 1,278,076 690,431 1,694,223 1,904,456 944,830 17,267,869 (742,490) (36,819) (301,089) (361,537) (269,820) (2,799,115)
10,970,797 4,630,656 25,075,132 33,989,220 (10,897,104) (253,497,318) $ 12,531,688 $ 3,822,127 $ 95,625,842 $ 117,602,837 $ 12,632,730 $ 808,444,114 $ 12,975,148 $ 3,682,668 $ 93,146,901
$ 106,215,140 $ 11,237,915 $ 779,162,639 Annual Report -District of Maple Ridge Page 75 of 88
Consolidated Financial Statements Schedule 6 Continuity Schedule of Reserves For the year ended December 31, 2011 Balance Dec, 31, 2010 Interest Allocated Reserve Funds Local Improvements
$ 2,196,846 $ 5,776 Equipment Replacement 7,459,146 147,125 Capital Works 8,362,412 166,719 Fire Department Capital Acquisition 1,473,146 36,225 Sanitary Sewer 1,552,189 27,996 Land
231,528 4,747 Total Reserve Funds 21,275,267 388,588 Reserve Accounts Specific Projects -Capital 4,064,496 -Specific Projects -Operating 3,189,906 -Self Insurance 956,241 17,783 Police
Services 2,521,930 44,096 Core Development 592,016 13,581 Recycling 1,583,709 31,717 Community Development 1,252 22 Building Inspections 1,810,750 33,106 Gravel Extraction 563,875 9,333
Neighbourhood Improvements 50,523 924 Facility Maintenance 317,512 8,675 Snow Removal 700,000 -Cemetery Maintenance 189,608 -Infrastructure Sustainability (Town Centre Buildings) --Infrastructure
Sustainability (Road Network) 1,106,822 -Infrastructure Sustainability (Drainage) 493,634 -Critical Infrastructure 196,759 3,593 Infrastructure Grants Contribution 271,979 -Gaming Revenues
125,600 -Self Insurance (sewer utility) 102,373 -Self Insurance (water utility) 82,528 -Specific Projects (sewer utility) 3,109,415 -Specific Projects (water utility) 2,201,777 -Total
Reserve Accounts 24,232,705 162,830 Total Reserves 45,507,972 551,418 Annual Report -District of Maple Ridge Page 76 of 88
Consolidated Financial Statements Transfers Revenue Funds Transfers Capital Funds Balance Dec 31, 2011 $ 207,827 $ -$ 2,410,449 2,126,800 (993,273) 8,739,798 1,332,403 (263,687) 9,597,847
1,163,260 (35,886) 2,636,745 (69,837) 15,240 1,525,588 167,606 (169,760) 234,121 4,928,059 (1,447,366) 25,144,548 1,590,368 (1,375,238) 4,279,626 1,650,261 -4,840,167 (52,657) -921,367
693,480 (49,766) 3,209,740 377,751 (79,227) 904,121 47,179 (157,747) 1,504,858 --1,274 (263,885) -1,579,971 21,701 (116,074) 478,835 --51,447 265,621 (112,140) 479,668 (13,985) -686,015
27,556 (108,096) 109,068 38,926 -38,926 752,613 (977,018) 882,417 180,000 (471,752) 201,882 (300) -200,052 -(262,596) 9,383 645,738 (66,908) 704,430 6,500 -108,873 6,500 -89,028 286,948
(478,450) 2,917,913 1,852,298 (490,219) 3,563,856 8,112,613 (4,745,231) 27,762,917 $ 13,040,672 $ (6,192,597) $ 52,907,465 Annual Report -District of Maple Ridge Page 77 of 88
General Comparative Statistics Municipal Government Incorporated September 12, 1874 Mayor and 6 Council Members 2011 2010 2009 2008 2007 2001 Population 1 77,402 76,418 75,051 73,957
73,248 63,169 Registered Voters 2 a 51,089 48,034 48,034 48,034 46,748 30,500 No. of Properties (Folios) 3 27,943 27,423 27,030 26,362 24,945 23,347 Land Area (in Ha) 1 b Designated
Land Use Residential 5,651 5,655 5,658 5,661 5,656 5,828 Agricultural c 3,590 3,594 3,594 3,594 3,594 3,713 Employment d 710 710 710 710 801 784 Mixed Use 76 76 76 76 — — Park/Conservation
c 1,954 1,947 1,944 1,941 1,923 1,785 Institutional/Civic e 336 336 336 336 339 236 Forest f 2,443 2,443 2,443 2,443 245 — Transportation/Utilities g — — — — — 274 Total Designated
Land 14,760 14,760 14,760 14,760 12,558 12,620 Non-Designated Land 11,950 11,950 11,950 11,950 14,152 14,090 Total Land Area (in Ha) 26,710 26,710 26,710 26,710 26,710 26,710 Roads
(in Km) 4 Paved 470 469 466 464 455 431 Unpaved 6 6 7 7 7 7 Sewer Lines (in Km) 4 Sanitary 270 267 265 261 256 246 Storm h 291 286 280 273 277 211 Water Lines (in Km) 4 379 375 373
373 367 335 Parks Area (in Ha) (No. of Parks in Brackets) 5 Municipal i (58) 254 (55) 253 (55) 253 (54) 246 (53) 218 (45) 205 Regional ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 414 ( 2) 414 (
2) 414 Provincial j ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 Number of Schools 10 Elementary Schools 16 18 18 18 18 20 Secondary Schools 5 5 5 5 5 4 Alternate/Special
Education Schools 4 2 2 2 2 1 Continuing Education Facilities 1 1 2 4 2 4 Private Schools 5 3 3 3 3 4 Preschools 20 23 23 23 21 13 Day Care Centres 115 111 113 114 106 107 Municipal
Full-Time Employees 6 355 340 330 317 293 233 Total Part Time Hours k 261,465 265,572 163,350 139,575 133,522 128,042 Business Licences Issued 7 4,199 4,340 4,032 4,185 4,087 2,973
Dog Licences Issued 3 8,567 8,964 8,437 8,455 6,697 7,318 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 j 11,700 ha are within Municipal boundary k Total includes
full-time equivalent employees Annual Report -District of Maple Ridge Page 78 of 88
General Comparative Statistics 2011 2010 2009 2008 2007 2001 Building Permits 7 Total Issued 796 760 771 861 921 357 Value $134,356,000 $147,204,000 $ 89,283,000 $136,278,600 $189,128,000
$ 83,895,058 Police 8 RCMP Members l 84.3 84.3 82.3 86.3 81.3 68.0 Integrated Homicide Investigation (IHIT) 3.1 2.9 2.6 2.6 2.6 — Emergency Response Team (ERT) 1.7 1.6 1.7 1.7 1.7 —
Police Dog Service (PDS) 1.7 1.8 2.1 — — — Forensic Identification Service (FIS) 2.6 2.7 2.7 — — — LMD Reconstructionists (ICARS) 0.9 0.8 1.3 — — — Community Safety Officers 3.0 3.0
3.0 3.0 — — Auxiliary Police Officers 23.0 19.0 21.0 25.0 35.0 29.0 Fire Personnel: 9 m Fire Chiefs/Directors 2 2 2 2 2 2 Assistant Fire Chiefs 4 4 4 4 4 4 Fire Training Officer 1 1
— — — — Fire Captains 8 8 6 4 4 — Fire Lieutenants 4 4 4 4 4 — Full-Time Firefighters 32 28 29 25 22 — Paid-on-call: -Hall #1 29 51 54 51 51 44 -Hall #2 20 22 21 22 23 17 -Hall #3 15
21 24 25 24 26 Accumulated Surplus 3 Funded Reserves $ 52,907,465 $ 45,507,972 $ 46,017,803 $ 47,902,778 $ 46,248,885 $ 31,457,559 Capital Fund — — — — (72,817) (8,296,942) Equity in
Capital Assets $782,120,105 $750,430,947 720,336,200 692,653,895 — — Operating Surplus 11,435,382 11,310,343 11,427,836 11,125,557 10,027,599 18,018,089 Total Surplus and Reserves n
$846,462,952 $807,249,262 $777,781,839 $751,682,230 $ 56,039,232 $ 41,178,706 Long Term Debt 3 Parks & Recreation $ 22,125,645 $ 23,208,131 $ 24,260,892 $ 25,284,744 $ 26,280,481 $
17,445,602 Public Works — — 26,405 52,729 117,338 1,158,141 General Government 16,379,839 17,175,363 17,942,005 18,680,767 19,386,846 3,649,616 Total General Fund $ 38,505,484 $ 40,383,494
$ 42,229,302 $ 44,018,240 $ 45,784,665 $ 22,253,359 Waterworks Utility $ — $ — $ — $ — $ 13,226 $ 1,654,176 Sanitary Sewer Utility — — — — 46,138 3,292,855 Total Gross Debt $ 38,505,484
$ 40,383,494 $ 42,229,302 $ 44,018,240 $ 45,844,029 $ 27,200,390 Debt Per Capita 3 $ 497 $ 528 $ 563 $ 595 $ 626 $ 431 Debt Payment as a Percentage of Expenses 3 o 4.0% 4.2% 4.4% 4.9%
7.4% 12.1% Remaining Debt Servicing Capacity 3 p $ 16,836,886 $ 14,931,659 $ 12,948,696 $ 11,399,477 $ 13,575,243 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 l 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. m In 2011 the number of paid-on-call members does
not include career members. Prior years the total number of paid-on-call did include career members. n 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. o 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. p 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 79 of
88
Major Property Tax Payers Registered Owner Primary Property Taxes Levied 1. BC Hydro & Power Authority Distribution Lines $1,035,139 2. Sun Life Assurance Company of Canada Westgate
Shopping Centre 852,864 3. International Forest Products Ltd. Lumber Mills 703,646 4. Bucci Investment Corporation Inc Valley Fair Mall 686,377 5. M R Landmark 2000 Centre Ltd Shopping
Centre & Auto Dealership 582,890 6. Telus (BC Telephone Company) Poles, Lines, Towers 476,783 7. BC Gas Utility Ltd. Gas Lines 418,183 8. Narland Properties (Haney) Ltd. Haney Place
Mall 418,053 9. 22475 Dewdney Trunk Road Inc. Maple Ridge Square 272,366 10. Canadian Property Holdings Retail 270,132 11. Canadian Pacific Railway Co. Railway Tracks 267,990 12. E-One
Moli Energy (Canada) Limited 20000 Stewart Crescent 217,915 13. Damka Lumber & Development Ltd. Meadow Ridge Shopping Centre 217,002 14. Ridge Meadows U-Lok Storage/Warehousing 215,417
15. Maple Ridge Senior Village Holdings Senior Living 175,546 16. Viam Holdings Ltd. Strata Rental Units 175,472 17. Marv Jones Properties Shopping Centre & Auto Dealership 160,553
18. Great Pacific Industries Inc. Shopping Centre 158,960 19. Ron Jones Ltd. Retail 152,459 20. Sy Fong Holdings Ltd Shopping Centre 141,961 21. Loon Properties Inc. Warehousing/Lumber
Remanufacturing 130,869 22. South Coast BC Transportation Bare Land 130,544 23. Delesalla Holdings Lumber Yard 126,245 24. RPM Holdings Ltd Automobile Dealership 122,709 Annual Report
-District of Maple Ridge Page 80 of 88
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 2011 taxation year
are exempted under Bylaw #6759-2010, adopted on October 12, 2010. 2011 Permissive Tax Exemptions -Taxes Forgone Property Address Taxes Foregone Cam Neely Arena (90% exemption) 23448
– 105 Avenue $44,624 Fraternal Order of Eagles, Maple Ridge Aerie 2831 23461 – 132 Avenue 5,354 Girl Guides of Canada 26521 Ferguson Avenue 6,269 Golden Ears Winter Club (95% exemption)
23588 – 105 Avenue 38,253 Katie’s Place Unit 2 – 10235 Jackson Road 1,765 Maple Ridge Golf Course Ltd. 20818 Golf Lane 28,278 Maple Ridge Search and Rescue Society 23598 – 105 Avenue
7,468 Ridge Meadows Recycling Society 10092 – 236 Street 10,968 Ridge Meadows Senior Society 12148 – 224 Street 42,911 Ruskin Community Hall 28395 – 96 Avenue 3,675 Scout Properties
(BC/Yukon) Ltd. 27660 Dewdney Trunk Road 12,950 Society for the Prevention of Cruelty to Animals Unit 1, 10235 Jackson Road 3,299 Annual Report -District of Maple Ridge Page 81 of 88
Permissive Tax Exemptions Property Address Taxes Foregone Heritage Haney Brick Yard Office & Haney Brick Yard House 22520 – 116 Avenue $ 7,505 Haney House 11612 – 224 Street 1,959 Masonic
Lodge 22272 – 116 Avenue 4,071 Old Japanese School House 11739 – 223 Street 2,788 St. Andrews United Church 22279 – 116 Avenue 2,157 Churches Apostles of Infinite Love, Canada 27289
– 96 Avenue $ 2,437 BC Conference of the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 21,840 Burnett Fellowship Baptist Church 20639 – 123 Avenue 3,182 Christian & Missionary
Alliance – Canadian Pacific District 20399 Dewdney Trunk Road 4,786 Christian Reformed Church of Maple Ridge BC 20245 Dewdney Trunk Road 4,487 Church of the Nazarene 21467 Dewdney Trunk
Road 4,394 Cornerstone Neighbourhood Fellowship Baptist Church 9975 – 272 Street 4,805 First Church Christ Scientist 11916 – 222 Street 1,940 Generations Christian Fellowship 11601
Laity Street 9,518 High Way Church 21746 Lougheed Highway 5,241 Lord Bishop of New Westminster (St. John Evangelical) 27123 River Road 5,295 Maple Ridge Baptist Church 22155 Lougheed
Highway 41,837 Maple Ridge Vineyard Christian Fellowship 22336 Dewdney Trunk Road 5,891 Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 3,652 Pentecostal Assemblies of Canada
11756 – 232 Street 8,981 Port Hammond United Church 11391 Dartford Street 1,228 President of the Lethbridge Stake (Mormon Church) 11750 – 207 Street 4,147 Roman Catholic Archbishop
of Vancouver 22561 – 121 Street 3,028 Roman Catholic Archbishop of Vancouver Church 20285 Dewdney Trunk Road 7,688 Ruskin Gospel Church 28304 – 96 Avenue 2,890 St. John the Divine Anglican
Church 21299 River Road 4,687 St. Paul’s Evangelical Lutheran Church of Haney BC 12145 Laity Street 3,810 Timberline Ranch 22351 – 144 Avenue 305 Trustees of St. Andrews Congregation
of the United Church of Canada 22165 Dewdney Trunk Road 5,886 Trustees of the Congregation of the Haney Presbyterian Church 11858 – 216 Street 5,844 Trustees of the Congregation of
Whonnock United Church 272 Street 733 Trustees of the Maple Ridge East Congregation of Jehovah's 11770 West Street 5,332 Trustees of Webster's Corner United Church 25102 Dewdney Trunk
Road 2,432 United Church of Canada 27079 River Road 1,334 Whonnock United Church 27091 River Road 3,519 Wildwood Fellowship Church 10810 – 272 Street 2,341 Schools Haney -Pitt Meadows
Christian School Association 12140 – 203 Street $ 5,748 Meadowridge School Society 12224 – 240 Street 11,449 Roman Catholic Archbishop of Vancouver 22561 – 121 Avenue 3,069 2011 Property
Taxes Forgone Through Permissive Tax Exemptions $428,050 Annual Report -District of Maple Ridge Page 82 of 88
Assessment/Taxation Comparative Statistics 2011 2010 2009 2008 2007 2001 Assessment for General Taxation 1 Land $ 7,893,170,824 $ 7,185,654,432 $ 7,368,934,169 $ 7,302,261,702 $6,384,128,468
$2,834,911,228 Less: Exempt Land 785,774,918 739,218,568 764,792,481 757,669,032 674,337,510 292,129,201 Net Land Assessment $ 7,107,395,906 $ 6,446,435,864 $ 6,604,141,688 $ 6,544,592,670
$5,709,790,958 $2,542,782,027 Improvements $ 5,657,790,356 $ 5,484,247,927 $ 5,867,354,145 $ 5,368,299,210 $4,468,558,154 $2,406,777,940 Less: Exempt Imp & Utilities 535,224,486 543,508,736
825,944,146 525,653,258 422,435,588 314,353,484 Net Improvement Assessment $ 5,122,565,870 $ 4,940,739,191 $ 5,041,409,999 $ 4,842,645,952 $4,046,122,566 $2,092,424,456 Total Taxable
Assessment $12,229,961,776 $11,387,175,055 $11,645,551,687 $11,387,238,622 $9,755,913,524 $4,635,206,483 Assessment for School Taxation 1 $12,074,728,558 $11,271,250,273 $11,509,363,945
$11,241,242,669 $9,596,150,005 $4,590,475,481 General & Debt Tax Rates (per $1,000) 2 Residential $ 3.5654 $ 3.6127 $ 3.3310 $ 3.1902 $ 3.4721 $ 4.9791 Utilities 36.5885 36.9355 37.3234
37.7449 38.2199 40.0000 Industrial 31.3503 29.7333 33.7818 35.9613 54.0384 46.0814 Business/Other 11.0721 10.8408 10.9671 10.4955 11.9566 12.6073 Seasonal/Recreational 10.3621 10.0637
8.5605 8.2311 8.4395 9.8114 Farm 23.0294 22.1579 21.3465 20.5314 19.5351 14.4850 School Tax Rate (per $1,000) 1 Residential $ 2.0126 $ 2.1080 $ 2.0557 $ 2.0018 $ 2.2311 $ 3.9122 Utilities
14.1000 14.4000 14.5000 14.2000 14.7000 15.0000 Industrial 2.6400 3.4000 7.0000 9.3000 12.5000 12.5000 Business/Other 6.6000 6.8000 7.0000 6.8000 7.9000 9.9000 Seasonal/Recreational
3.4000 3.5000 3.7000 3.6000 3.9000 4.5000 Farm 3.4000 6.8000 6.9000 6.8000 6.8000 6.8000 Residential Tax Rate (per $1,000) 2 General (incl. Reg. Library) $ 3.5654 $ 3.6127 $ 3.3310
$ 3.1902 $ 3.4721 $ 4.9087 Debt after 2004 incl. above 2005=Fire .3324 .2997 .2389 .1906 .1617 .0704 Transit Authority (GVTA) .35 .3802 .3677 .3381 .3687 .2095 Local School Levy 2.0126
2.108 2.0557 2.0018 2.2311 3.9122 Regional District .0658 .0686 .0661 .0655 .0746 .1109 Municipal Finance Authority .0002 .0002 .0002 .0002 .0003 .0003 BC Assessment .0621 .0664 .0641
.0615 .0677 .1267 $ 6.3885 $ 6.5358 $ 6.1237 $ 5.8479 $ 6.3762 $ 9.3387 Utilities & Penalties Current Years Levy $112,008,686 $106,543,694 $101,308,315 $95,221,709 $87,384,748 $63,057,918
Per Capita $ 1,447 $ 1,440 $ 1,369 $ 1,288 $ 1,1502 $ 998 Collections $107,423,059 $102,068,269 $ 97,867,927 $92,190,446 $84,941,805 $61,689,009 Percent of Levy 95.91% 95.80% 96.60%
96.82% 97.20% 97.83% Gross Tax Collections $111,075,275 $105,757,417 $100,255,971 $94,716,144 $87,260,989 $63,248,661 Percent of Current Levy 99.17% 99.26% 98.96% 99.50% 100% 100.30%
Taxes Outstanding $ 6,086,468 $ 5,154,984 $ 5,087,219 $ 4,075,978 $ 3,570,413 $ 2,748,666 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 83 of 88
Property Assessments & Tax Rates By Property Class Major Light Business Seasonal Residential Utilities Industrial Industrial Other Recreational Farm Analysis of 2011 Taxable Values For
General Purposes ($ in 1,000's) 11,201,706 11,671 17,829 200,417 752,166 3,260 5,374 Percentage of Taxable Values 91.87% .10% .15% 1.64% 6.17% .03% .04% Percentage of General Taxation
77.36% .83% 1.1% 4.30% 16.12% .06% .23% Analysis of 2011 Rates (Per $1,000) General and Debt 3.5654 36.5885 31.3503 11.0721 11.0721 10.3621 23.0294 Fire .3324 3.4115 2.9231 1.0324 1.0324
.9662 2.1473 School 2.0126 14.1000 2.6400 2.6400 6.6000 3.4000 3.4000 BC Assessment .0621 .5114 .5114 .1896 .1896 .0621 .0621 Municipal Finance Authority .0002 .0007 .0007 .0007 .0005
.0002 .0002 Regional District and 911 Emergency .0658 .2303 .2237 .2237 .1612 .0658 .0658 Transit Authority .3500 2.7072 2.2692 1.9626 1.6086 .3059 .3543 ___________________________________
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 84 of 88
Revenue & Expenses Last Five Fiscal Years Comparison Revenue 2011 2010 2009 2008 2007 Property Taxes $ 61,065,872 $ 57,102,978 $ 53,744,200 $ 50,028,475 $ 46,096,676 Fees 32,936,021
31,986,573 30,299,883 29,734,827 26,139,978 Investment Income 3,473,800 3,936,552 4,675,736 4,373,379 3,176,526 Developer Contributions 25,502,979 28,178,044 24,070,731 34,135,750 10,046,811
Other Government Transfers 13,574,005 8,689,257 4,960,467 2,976,171 4,914,817 Other Proceeds and Gains (losses) (530,207) (338,223) (1,054,873) 485,106 929,590 $136,022,470 $129,555,181
$116,696,144 $121,733,708 $ 91,304,398 Expenses1 Analysis by function Protective Services $ 28,793,697 $ 26,763,533 $ 25,008,681 $ 22,310,829 $ 22,997,397 Transportation Services 16,152,629
15,281,119 15,519,693 15,092,826 15,621,956 Recreation & Cultural 19,729,780 19,251,435 18,952,403 17,371,422 17,525,321 Water Utility 10,582,120 10,602,971 9,108,096 8,181,060 9,087,857
Sewer Utility 8,798,599 8,340,931 8,005,891 8,185,694 6,681,886 General Government 12,816,529 12,813,760 12,497,369 12,558,434 10,483,182 Planning, Public Health & Other 3,665,417 3,637,850
3,173,809 3,057,413 2,627,843 $100,538,771 $ 96,691,599 $ 92,265,942 $ 86,757,678 $ 85,025,442 Analysis by object Goods and Services $ 45,780,996 $ 44,652,062 $ 42,644,006 $ 40,279,499
$ 55,121,158 Wages and Salaries 35,098,108 32,790,856 31,066,979 28,409,307 25,732,751 Interest and Financing Fees 2,391,798 2,468,972 2,546,233 2,625,780 2,681,210 Amortization Expense
17,267,869 16,779,709 16,008,724 15,443,192 -Contributed Subdivision Infrastructure ----1,490,323 $100,538,771 $ 96,691,599 $ 92,265,942 $ 86,757,778 $ 85,025,442 Annual surplus $ 35,483,699
$ 32,863,582 $ 24,430,202 $ 34,975,930 n/a Net financial assets $ 22,339,124 $ 16,503,061 $ 15,220,515 $ 15,185,951 $ 10,195,203 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 85 of 88
Tangible Capital Assets Acquired Last Five Fiscal Years Comparison 2011 2010 2009 2008 2007 Capital Acquisitions General Government $ 913,388 $ 1,500,502 $ 1,247,618 $ 909,989 $ 614,709
Transportation 16,858,455 22,641,078 19,315,595 21,805,576 9,211,318 Parks and Recreation 10,236,766 10,366,173 4,343,367 9,376,406 3,992,556 Protective Services 826,326 3,263,489 7,057,802
4,005,229 4,015,469 Public Health and Other 1,460,975 49,986 133,765 1,961,361 — Sanitary Sewer & Waterworks 17,706,501 7,998,952 9,665,095 7,995,296 2,549,499 Total Capital Acquisitions
$48,002,411 $45,820,180 $41,763,242 $46,053,857 $20,383,551 Source of Funding Revenue Funds $11,199,633 $ 8,024,025 $ 6,796,133 $ 2,648,260 $ 5,199,633 Reserve Funds 1,277,606 4,761,780
9,278,410 9,316,349 4,460,662 Contributed Assets 21,277,048 17,341,385 15,625,356 26,439,664 1,490,323 Grants 10,324,145 6,329,745 2,008,737 649,217 2,587,441 Development Fees & Other
3,923,979 9,363,245 8,054,606 7,000,367 6,645,492 Total Financing $48,002,411 $45,820,180 $41,763,242 $46,053,857 $20,383,551 Annual Report -District of Maple Ridge Page 86 of 88
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 87
of 88
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 88 of 88
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