HomeMy WebLinkAboutAnnual Reports 2012.pdfDistrict of Maple Ridge
British Columbia
GFOA Award Recipient
for Excellence in
Financial Reporting
2012
Annual Report
For Fiscal Year Endin
December 31, 201�
W
Cheryl Ashlie
Councillor
Judy Dueck
Councillor
Bob Masse
Councillor
Mayor Ernie Daykin
and Members of Council
Corisa Bell
Councillor
Al Hogarth
Councillor
Michael Morden
Councillor
2012 Annual Report
District of Maple Ridge
British Columbia, Canada
Fiscal Year ending December 31, 2012
Telephone: 604-463-5221
Fax: 604-467-7329
www.mapleridge.ca
www.facebook.com/yourmapieridge
twitter.com/YourMapleRidge
Cover Photo: In View Images
Inside cover Photo: Fred Armstrong
This report was prepared by the District of Maple Ridge Finance Department.
Table of Contents
Introductory Section
Message from the Mayor ...................................................
6
Message from the CAO .......................................................
7
Organization Chart and District Officials ...........................8
StrategicPlan......................................................................9
Progress Report................................................................13
Development Cost Charges Report..................................31
Commissions of Council...................................................32
Council Committees and Other Appointments................33
Services Provided by Municipal Departments ................34
Awards..............................................................................40
Summary of Services and Regional Relationships .........41
Financial Section
Message from the Corporate Finance Officer.................43
Introduction to Financial Statements..............................50
Consolidated Statements
Management's Responsibility for Financial Reporting ... 51
Auditors' Report................................................................52
Significant Accounting Policies........................................53
Consolidated Statement of Financial Position ................56
Consolidated Statement of Operations ...........................57
Consolidated Statement of Change in Net Financial
Assets............................................................................58
Consolidated Statement of Cash Flow ............................59
Notes to the Consolidated Financial Statements ...........60
Consolidated Report of Segmented Revenue and
Expenses........................................................................68
Government Finance Officers Association
Canadian Award
for
nancial Reporting
Presented to
District of Maple Ridge
British Columbia
For its Annual
Financial Report
for the Year Ended
December 31, 2011
Execu[rvc Director
Supporting Statements & Schedules
Schedule of Change in Operating Accumulated
Surplus............................................................................70
Schedule of Change in Equity in Capital Assets ...............71
Schedule of Change in Reserved Accumulated
Surplus............................................................................72
Continuity Schedule of Debenture Debt ...........................74
Schedule of Tangible Capital Assets.................................76
Continuity Schedule of Reserves.......................................78
Statistical Section
General Comparative Statistics.........................................80
Major Property Tax Payers................................................82
Permissive Tax Exemptions...............................................83
Assessment/Taxation Comparative Statistics..................85
Property Assessments & Tax Rates...................................86
Revenue & Expenses -
Last Five Fiscal Years Comparison................................87
Tangible Capital Assets Acquired -
Last Five Fiscal Years Comparison................................88
Glossary..............................................................................89
Map............................................................Inside Back Cover
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Canadian Award for Financial Reporting to the District of Maple Ridge for our annual financial
report for the fiscal year ended December 31, 2011. 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 22nd consecutive year.
Message from the Mayor
On behalf of Council, I am pleased to
present the 2012 Annual Report. This
report provides you with a comprehensive
overview of the District's financial
performance for the fiscal year ending on
December 31, 2012, as well as a review of
departmental activities and program
highlights for the year.
In 2012 the District saw policy work that
has been a decade in the makingjump to
life on the streets of our community. Last
year we spoke about the completion of the
downtown enhancement project and the early and
exceptional uptake on our investment incentive
program.
In this report you will see how that investment in the
infrastructure of our community and the development
of incentives to create density in our Town Centre have
resulted in almost 50 projects with a value of close to
$100 million in construction activity.
There was not a place that you could stand in our Town
Centre and not see a private construction project
underway. In January, a six story crane went up at the
`223 North' construction site at the gateway to our
Town Centre signalling that times are changing in
Maple Ridge. An interactive map on our District website
www.mapleridge.ca highlights the projects that are
underway or in the planning stages, and as this
publication was being completed there are even more
new projects that are coming before Council.
As we reflect on last year, it is clear that some of the
billion dollars of infrastructure that has been built to
make our community more accessible has created an
unparalleled opportunity for Maple Ridge to transition
from its proud past to a future that will see us have a
more urban Town Centre surrounded by the mixed
suburban housing and natural amenities that have
drawn people to this area for over a century.
Maple Ridge saw the opening of a number of new
parks whose designs were guided by citizens who live
around them. We also saw the completion of a number
of public works projects that improved the ability of
citizens to move throughout the community by vehicle,
by bike and on foot.
In May we celebrated the 25th anniversary of the Man
In Motion World Tour where a young man named
Nathan Bragg carried the commemorative medal into
the completely accessible Town Centre. Nathan was
born almost a decade after Rick Hansen circled the
globe, but Rick's legacy of accessibility and inclusion
are now part of our community DNA.
Weekend after weekend volunteers
presented events and festivals that help
create the sense of cohesion and pride
that is the heart of any municipality.
Council heard that 40% of citizens
volunteer, whether it be in sports, the arts,
service clubs, faith -based organizations or
for groups that reach out to those who
need a helping hand in these tough times.
These people invest their most valuable
resource, their time, in Maple Ridge. That
inspires all of us on Council.
Last year Maple Ridge was selected as a new hub for
the RCMP Forensic Identification unit. In addition to
adding valuable skills to our community, this office will
serve the neighbouring communities in the Fraser
Valley and enhance the ability of police officers in the
field to protect citizens.
These are exciting times to live and work in Maple
Ridge. We've found the formula for success. It involves
creativity, collaborations, cooperation, commitment
and above all a determination to keep our eye, and
work, focussed on the goals that we have set as a
community and as a leadership team.
As someone who was born in this community I see the
tremendous pace of change that is occurring. As
Mayor, I also see the diligence of my fellow Councillors
and our talented and dedicated staff as we execute our
longterm plan for Maple Ridge.
I hope that you will take the time to read through this
report and see, firsthand, 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. I feel very
proud to serve as Mayor of Maple Ridge. This report will
show you why.
Ernie Daykin
Mayor
Annual Report - District of Maple Ridge
Page 6
Message from the CAO
On behalf of the employees of the District of
Maple Ridge, I am very proud to present our
2012 Annual Report. This publication, along
with our annual Citizens Report, is the
District's 'yearbook' that captures a
snapshot of the 12 month financial period
ending December 31, 2012.
I sometimes flip back through the Annual
Reports from five and six years ago to help
remind me how much we have accomplished
as a community in such a short time. It is a
reality of our work that as this Annual Report
�� r is being published we are well on the way to
executing our business plan for 2013 and
laying the foundation of the 2014 plan with
I would like to take this opportunity to thank our Council.
my fellow District staff members who are
charged with making our Council's Vision a Our financial planning cycle is continuous.
reality. I work with a very talented and '� The District has been cited on numerous
professional team of colleagues whose occasions as a leader in financial
knowledge and passion for our community impress me management for municipal governments. Last year,
every day. members of our Finance team were asked to present our
financial policy framework at a large conference in the
I would also like to acknowledge our Mayor and Council. United States. In late 2012, our staff delivered the first
Their dedication and commitment to our community is live interactive 'Budget'Q&A' using emails, social media
evident at every meeting. They bring the ideas and and live audience participation at a special Council
suggestions of citizens to the table, along with their meeting.
passion and experience, as we develop District policies
and plans. The thoughtfulness and wisdom they bring to
their work is an inspiration for all of us.
The result of this collaboration between our elected
representatives and the District staff is evident
throughout the pages of the Annual Report.
As Mayor Daykin has noted, it has been an extraordinary
year by any measure. A decade of policy work has
culminated in the transformation of our Town Centre
from the 1960s and 1970s model to the vision that will
take us forward for the next 30 to 40 years. New
residents, new buildings and new businesses are
changing our community and bringing a new energy to
Maple Ridge.
While we move towards the future of our community, I
would be remiss if I didn't draw your attention to the day-
to-day work of our District staff who go about their work
with tremendous efficiency and effectiveness. As you flip
through this publication what sometimes gets lost is the
professionalism and excellence of our staff as they
execute their part of the business plan with a quiet
efficiency.
I join Mayor Daykin in hoping that you take the time to
review this report in detail. Through a careful examination
of this data you will come to appreciate the skills and
talents that it takes to make Maple Ridge a great place to
live and work. The Annual Report is part of our
commitment to accountability and transparency to our
citizens.
I started by thanking Mayor and Council for their passion
and the high level of engagement that they bring to their
work. I would also like to, once again, pay tribute to my
colleagues who work here at the District of Maple Ridge.
Most of us, the majority in fact, live in the community we
serve. Like our Council, we share the same aspirations
that you do. We are raising our families in Maple Ridge.
Together we are building an amazing community.
J. L. (Jim) Rule
Chief Administrative Officer
Annual Report - District of Maple Ridge
Page 7
Councillor Cheryl Ashlie
Councillor Corisa Bell
Councillor Judy Dueck
Organization Chart
Elected Officials
Mayor Ernie Daykin
Mayor
Council
Chief
Administrative Officer
Jim Rule
General Mana er: Genal Mana er.
Director of Human g Manager Corporate g Manager Strategic
LIC.Ikm
munityDevelopment, Corporate&FinancialResoumes moEconomic Initiatives
NotHired s&Recreation Services Fred Armstrong Services Sandy Blue
Kelly Swift Paul Gill
Director of Manager of Manager of
Parks & Facilities Financial Planning Business Systems
David Boag Trevor Thompson Kathleen Gormley
Councillor Al Hogarth
Councillor Bob Masse
Councillor Michael Morden
Genal Manager: Manager of
Public Works& Sustainability&
Development Services Corporate Planning
Frank Quinn Laura Benson
Municipal Engineer
David Pollock
Director of Manager of III Manager of Director of Planning
Recreation J Revenue&Collections III J Accounting Christine Carter
Wendy McCormick Silvia Rutledge Catherine Nolan
Manager of
Dimity Ser Director of Corpoate �Dlnectol*flnginaOperer
Legislative Services &
Community Services Emergency Program Support Operations
Sue Wheeler Ceri Marl. John Bastej. Russ Carmichael
Senior Manager of Flre Chief/Director Director of Licences,
lice Servicer -Finance Peter Grootendorst Permits and Bylaws
&een Jo Dane Spence Liz HolrUki
Maureen Jones
Manager of Police Diredorof
Services - Operations Information
Derrick Keat Technology
Chris Crabtree
Appointed Officials (Department Heads)
'Officer in Charge
Dave Walsh
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, FIRM
General Manager: Public Works & Development Services............................................................Frank
Quinn, P.Eng., MBA
Director of Community Fire Safety Services/Fire Chief......................................................................................Dane
Spence
Director of Community Services............................................................................................................................Sue
Wheeler
Director of Corporate Support. 7"', ...............................................................................................
** ..... John Bastaja, BA, MRM
Director of Engineering Operations............................................................................................
Russ Carmichael, AScT, FIRM
Director of Human Resources (Acting)........................................................................................................
Michelle Wetherill
Director of Information Technology......................................................................................................
Christina Crabtree, BA
Director of Licences, Permits and Bylaws...............................................................................................................
Liz Holitzki
Director of Operations & Staff Development/Fire Chief...........................................................
Peter Grootendorst, CFO, MA
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 & Corporate Planning.....................................................................................
Laura Benson, CMA
MunicipalEngineer..................................................................................................................................
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 - Young, Anderson - Municipal Law
Municipal Bankers -TD Canada Trust - Heenan, Blaikie - Labour Law
Annual Report- District of Maple Ridge
Page 8
Strategic Plan
The Strategic Plan was developed by Council to guide the
development of specific objectives to focus on in order to
achieve the community vision.
MISSION
A safe, livable, and sustainable community for our
present and future citizens.
VALUE STATEMENTS
Leadership To encourage innovation, creativity, and
initiative.
Service To be fair, friendly, and helpful.
Reputation To stress excellence, integrity,
accountability, and honesty.
Human To recognize that our people are our
Resources 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.
Citizens and Customers
Council Community Groups
Metro Vancouver
Consultation
Department I I Corporate Business Plan
Business Plans I & Performance Measures
Financial Sustainabilitv Plan
Service Evaluation Five-year Financial Plan Reserve Funds
SWOT Analysis (0 perating/Capital Budgets) Capital Funds
Life Cycle Reserves
Goals &Objectives Development Cost Charges
Corporate Alignment
Individual (Annual) Strateoo Human Resource Training
Performance Plans Succession Plan
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 9
Mission, Vision and Values
Corporate Strategic Documents:
Official Community Plan
Pa rks'Rao & Cultural Master Plan
Economic Development Strategy
Corporate Strategic Plan
Infrastructure Master Plans
Corporate FOCUS Areas
Transportation Master Plan
Bud or Guidelines
Strategic Technology Plan
Top Pertorming
Human Resource Plan
Municipality Initiative
Fire Master Plan
Police Master Plan
Policy Manual
Department I I Corporate Business Plan
Business Plans I & Performance Measures
Financial Sustainabilitv Plan
Service Evaluation Five-year Financial Plan Reserve Funds
SWOT Analysis (0 perating/Capital Budgets) Capital Funds
Life Cycle Reserves
Goals &Objectives Development Cost Charges
Corporate Alignment
Individual (Annual) Strateoo Human Resource Training
Performance Plans Succession Plan
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 9
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
• Function as an open government with the greatest
possible access by citizens to information and opportunity
for engagement in decision-making processes
• Demonstrate leadership in applying and promoting the
principles of sustainability recognizing that each
individual decision may not be optimal for all pillars of
sustainability
Annual Report - District of Maple Ridge
Page 10
Strategic Plan
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 mannerthrough 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 11
Strategic Plan
Smart Managed Growth
Vision 2025
Maple Ridge has risen to the challenge of accepting
growth while at the same time protecting the quality of
life and diversity of residential options that is so
important to citizens. By densifying many
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 12
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).
Plan for Tomorrow. Live for Today.
Economic Development
Inter -Government
Relations and
Partnerships
Community Relations 0
Governance 10
MiIPL� RIDGE
Environment
40
Financial Management
Open Welcome Box Open Welcome Video
40 Transportation
4D Smart Managed Growth
Safe and Livable
Community
SE&ITTM'sit, t2012paweredby■i- FUSE FOR WA!su
■15
Annual Report - District of Maple Ridge
Page 13
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.
25,000
20,000
15,000
10,000
5,000
0
2006 2007 2008 2009 2010 2011 2012
# of Volunteer Hours with Emergency Services Target
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 taxoavers is an indicator of the District's economic viabilitv.
S
500,000
400,000
300,000
200,000
100,0000
MAW
2006 2007 2008 2009 2010 2011 2012
■ $ New Tax Revenue from Commercial
tatus 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.
Annual Report - District of Maple Ridge
Page 14
Progress Report
Residential Tax Assessment Base
Target Statement
Build a sustainable community that includes a balance of land use types and a diversified tax base.
Overview
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
iany years of repeated record -level growth in the other classes to affect significant change in the distribution.
94
92
90
88
86 '84
'b4' 'b°� 0�0 �� o�V 5� OR oil O� oil �4' �O 00 Oy Ol O3 OR Oh OHO 01 04' O°� y0 yy ,ti
y' ti0 yoi ti� yoi 1� 1� 1� 1� 1� 10 1L0 1L0 1y0 1y0 1y0 ti0 T y0 T 0 L, y0 y0
■ % of property tax assessment base that is residential
Status Report
2012 saw a minimal increase in the average market value in the Residential Class of about 1% while the commercial
classes saw an average market value increase just over 10%. Growth in the residential sector was slightly stronger than
in the commercial sector with the end result being a slight decrease 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.
100
80
60
40 —
20
0
2004 2005 2006 2007 2008 2009 2010 2011 2012
Actual % renewed business licences Target
Non-residential renewals are not displayed on the graph due to the temporary nature of many of the businesses.
Annual Report - District of Maple Ridge
Page 15
Progress Report
Status Report
Number of business licences issued in 2012:
Commercial:
1,541
Home -Based:
1,441
Non -Residential:
1.290
Total Business Licences:
4,272
Total Revenue $567,276
Of the businesses licensed in 2011, 91% of commercial licences and 87% of home based licences were renewed in
2012.
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. Measuring our progress is an important part of ensuring reductions continue to
happen, as we work towards becoming "carbon neutral.
Overview
This graph shows the amount of greenhouse gas (GHG) emissions created by the provision of municipal services each
year. GHG emissions are produced when we operate municipal cars, fire trucks, street sweepers and lawn mowers, light
up sports fields, municipal hall and streetlights and heat municipal, swimming pools and other municipal buildings.
Note: There has been a shift to our previous years' inventory. In 2013, District staff transferred our corporate GHG
emissions data into SMARTTool to ensure our data for past years, developed in advance of current provincial
jiaennes, anci current years are now in alignment
3,000
2,500
2,000
1,500
1,000 -
500 -
0 - -
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Actual tonnes GHG emissions from municipal operations Target
Status Report
These are preliminary readings. In 2012, the District's preliminary greenhouse gas emissions measured 2,071 tonnes.
We expect these numbers to increase slightly as we add additional data that is not currently available.
Annual Report - District of Maple Ridge
Page 16
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.
400,000
300,000
200,000
100,000 —
0
2007 2010 2012 2014 2016 2018 2020
t Actual tonnes GHG emissions Target
Status Report
Source: Updated Community Energy & Greenhouse Gas Emissions Inventory: 2010 Report dated June 19, 2012, from
BC's Ministry of Environment. 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: 2012 CEEI Reports
are planned for release in the first quarter of 2014.
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
=ntre and a large training room.
80 -
60 -
40
20 -
0
2007 2008 2009 2010 2011 2012
■ Actual tonnes of CO2 equivalent
Status Report
Results for 2012 indicate higher than expected emissions levels. This may be due to a number of factors, including cold
weather. There has been a slight shift to our previous years' inventory. In 2013, District staff transferred our corporate
GHG emissions data into SMARTTool to ensure our data for past years, developed in advance of current provincial
guidelines, and current years are now in alignment.
Annual Report - District of Maple Ridge
Page 17
Progress Report
Leisure Centre GHG Emissions
Target Statement
To reduce greenhouse gas emissions by about 50% 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.
Th
ere is also full size gym and weight room.
1,000
800
600
400
200
0
2007 2008 2009 2010 2011 2012
� Actual tonnes of CO2 equivalent Target
Status Report
Results for 2012 indicate slightly higher than expected emissions levels. This may be due to a number of factors,
including cold weather. There has been a slight shift to our previous years' inventory. In 2013, District staff transferred
our corporate GHG emissions data into SMARTTool to ensure our data for past years, developed in advance of current
provincial guidelines, and current years are now in alignment.
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. 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
0
ccurs with each development application.
40
30
20
10
0 In" CIE-- —
2006 2007 2008 2009 2010 2011 2012
Dedicated Park (hectares) Covenant (hectares)
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.
Annual Report - District of Maple Ridge
Page 18
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
o -
ur target of /0% diversion.
600
500
400
300
200
100
0 tfll
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
kg of waste diverted from landfill per household Target
Status Report
Provided blue box curbside pickup to 22,337 homes and 5,320 apartment units. 2012 amount of waste diverted from
landfill to recycling programs was 450 kilograms per household. This is calculated by taking the total waste diverted to
recycling and dividing by properties.
Annual Report - District of Maple Ridge
Page 19
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.
50,000,000
—
40,000,000
—
30,000,000
20,000,000
- -
-
10,000,000
orwx
0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
2018
2019
2020
� $ spent on infrastructure rehabilitation Target
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 $120 million. A
conservative management philosophy is based primarily on safety, liquidity and return on investment.
6
5
4
3 ltl� _HW
2
1
0 EEA�Em 11iWIN
2006 2007 2008 2009 2010 2011 2012
Actual % return on investment Target
Status Report
Interest rates remained at or near historic lows. The target rate or benchmark is calculated using the return of
Municipal Finance Authority (MFA) Pooled Investment Funds and several DEX indexes. Return on investments in 2012
exceeded target due, in part, to opportunities for increased return with fluctuating spreads (risk premiums) on bank
bonds in 2011 and 2012 and short term deposit rates that exceeded MFA Money Market and DEX 30 day T -Bill returns.
Current economic data supports modest expectations for future economic growth which will likely result in interest rate
increases at some point in the next few years.
Annual Report - District of Maple Ridge
Page 20
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.
600,000 -
400,000
200,000
0
1[71[
2007 2008 2009 2010 2011 2012
� Website Visits Target
Status Report
Website visits dropped approx. 2% over last year, but still surpassed the target.
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.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2004 2005 2006 2007 2008 2009 2010 2011 2012
� Actual dollars accessed Target
Status Report
Community collaboration continues to be a strength as there has been an increase in funds coming into the
community. The welcomed addition of the Nurse Practitioner Program providing outreach services to individuals who
are homeless or have mental health or substance misuse issues and resources to develop a Child Advocacy Centre will
have significant positive impact on our community
Annual Report - District of Maple Ridge
Page 21
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-
Rlnnl� Cnninty and nthar naonniac
Status
2012 Complaints received - 2,524
2012 Complaints concluded - 1,478
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
nnnrrlinntarl affant in tnrdatind tha rlanranca of nrnnarty nrima nffannac in ni it nnmmi initiac
7,000
6,000
5,000
4,000
3,000
2,000
1,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
% of Property Crimes Offences Target
Status
Property Crime represents 60% of total Criminal Code offences for 2012 and is trending up by 3% as compared to the
same period of 2011. Of interest, offences within this category that experienced decreases were Commercial Break
and Enters (B&E) (-43%), Other B&E (-3%), Fraud (-8%), Possession of Stolen Property (-4%) and Auto Theft (-1%).
Annual Report - District of Maple Ridge
Page 22
Progress Report
Fire Department
Reduce Fire Hall No. 1 Response Time
Target Statement
To respond to calls within the Fire Hall No. 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 firefighters 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 firefighters 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 firefighters respond throughout the District.
100
90 98 98 98 90 98 90 98 90 98 90
80
70
60
50
40 77.02 82 84 83
30 F
20 36.76 44.36
10 11 1
0 it_ r
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
� % responses within 7 minutes Target
Status Report
In 2012, both Fire Hall No. 1 and Fire Hall No. 3 were staffed 24/7 with a total crew of 11.
Annual Report - District of Maple Ridge
Page 23
Progress Report
Recreational, Educational and Social Activities
Citizens Who are Satisfied with Parks & Leisure Services
Target Statement
Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles.
Overview
Parks & Leisure Services include a broad range of opportunities for citizens to participate in active and social activities
designed for children, youth, adults, families and senior citizens. This includes group and individual fitness, aquatic,
sk
ating, outdoor and Social programs as well as sport fields, parks, trails and dyke trails.
100 —
80 —
60 —
40 —
20 -
0 -
2002 2005 2008 2011 2014
� Actual % of satisfied citizens Target
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. Next survey will be undertaken in 2014.
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
25 -
20
15
10
5
0
2004 2005 2006 2007 2008 2009 2010 2011 2012
Actual % of low income citizens assisted Target
Status Report
This slight increase in the percentage of population served is due to a slight increase in the number of individuals living
within Maple Ridge and Pitt Meadows with low income and an increase of eligible individuals accessing the
Participation Program.
Annual Report - District of Maple Ridge
Page 24
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 270 kilometres of gravity
s�
aIIILQIy JGVVGI.
3 3�
2.5 ��-; �.7 �.7 �.7 �.7 �r�7
2.5
2.1 2.2 2.2
1.9
2
1.6
1.5
1.1
1 0.8 tjU
0.75
0.5
0
0
I— _W_t_0
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
�# blocked sewers per 100km length Target
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
maintain-, �7Q kilnmatra-, of watarmain-,
2
1.5
1
0.7
0.5
0.69
7
0.50.3
.
0
0.3 0.4 02 0.25
M_ ■ 0.06 0.12
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 25
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.
12000
10000
8000
6000
4000
2000
0
rl N M 'IT Ln l0 r� 00 0) O r1 N M IZT Ln 00 0) O -1
O O O O O O O O O ri rl ri ri ri ri rl ri ri r-1 N N
O O O O O O O O O O O O O O O O O O O O O
N N N N N N N N N N N N N N N N N N N N N
� Actual residential units in the Town Centre Target
The second graph tab shows the percentage of total residential units in Maple Ridge that were built in the Town
Centre.
60
50
40
30
20
10
0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
� % residential units in the Town Centre Target
Status Report
During 2012, 46 apartment units were added in the Town Centre. These units signify growth in Town Centre residential
units of 0.8%. Of all residential units in Maple Ridge during this year, 11% were located in the Town Centre. The Town
Centre Area Plan goal is to capture 50% of all residential development.
Annual Report - District of Maple Ridge
Page 26
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. Maple Ridge will
continue to provide road safety improvements in partnership with ICBC with promoted road safety education with help
from the RCMP. See the information tab to learn more about the variety of factors affecting road safety in the
community. New data is available in May every year.
2500
2000
1500
1000
500
0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
� # of traffic accidents Target
Status
With Maple Ridge's population increases and many other influences outside the control of the District, the targeted
accident reduction was not achieved. Source: ICBC, Business Intelligence Competency Centre; counts rounded to the
nearest 5; crashes in parking lots or involving parked vehicles are excluded.
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.
100
80
60
40
20
0-0 It—!
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
� % of roads in acceptable condition Target
Status
Road resurfacing program in 2012 of 5.6 km. This (5.6km) represents 1.3% of total road inventory.
Annual Report - District of Maple Ridge
Page 27
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.maplerid e.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 Per Capita
Debt Servicing Ratio
Net Financial Position
Annual Report - District of Maple Ridge
Page 28
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 29
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 30
Development Cost Charges Report
Maple Ridge, like many municipalities, has seen a brisk pace of development over the past number of years, and with
each new subdivision comes a need to expand our infrastructure network. New development typically needs new roads;
our sewer, drainage and water systems need to be expanded to provide those services, and as the population in an
area increases, so does the need for additional parkland. The level of investment needed to support new development
is significant and one of the mechanisms available to municipalities to help finance this investment is Development
Cost Charges (DCCs).
DCCs are monies collected from developers to help offset the costs of the infrastructure investments needed to service
new development. They are imposed by bylaw, pursuant to the Local Government Act, and provide 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 2012 for each of the
infrastructure types:
Opening Balances
Collections*
Interest
Expenditures
Closing Balances
Waivers & Reductions"
Opening Balances
Collections'
Interest
Expenditures
Closing Balances
Waivers & Reductions"
Roads Sewer Drainage
$19,166,490 $ 1,780,384 $ 4,098,811
4,447,374 71,021 501,234
304,987 28,062 66,384
-1,099,082 -1,874 -
$22,819,769 $ 1,877,593 $ 4,666,429
$ 221,493 $ 1,208 $ 1,463
Water Parks Total
$ 1,637,382 $ 8,977,907 $35,660,974
778,965 2,305,695 8,104,289
-1,605 127,497 525,325
-2.057.095 -1.590.792 -4.748.843
$ 357,647 $ 9,820,307 $39,541,745
Collections are reported net of Waivers & Reductions.
- $ 224,164
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 2012 are reported
as Waivers & Reductions.
Annual Report - District of Maple Ridge
Page 31
Commissions of Council
Community Heritage Commission
The Community Heritage Commission (CHC) advises Municipal Council on matters relating to heritage conservation.
Chair
Vice -Chair & Maple Ridge Historical Society Liaison
Community at Large
Maple Ridge Historical Society Liaison
Maple Ridge Council Liaison
Municipal Staff Liaison
Craig Speirs
Brenda L. Smith
Wayne Beck
Michael Cook
Steve Ranta
Cyndy Johnson -McCormick
Faye Isaac
Councillor Michael Morden
Councillor Bob Masse (alternate)
Lisa Zosiak
Economic Advisory Commission
The Economic Advisory Commission (EAC) advises Council on matters relating to the economic well-being and
increased economic vitality of Maple Ridge.
Chair
Vice -Chair
Community at Large
Downtown Maple Ridge Business Improvement Association
Maple Ridge Arts Council
Maple Ridge Pitt Meadows Chamber of Commerce
Maple Ridge Council Liaison
Municipal Staff Liaison
Glenn C. Ralph
Chris Rounding
John Lyotier
Mary Jane Stenberg
Stan Duckworth
Malvin A. J. Harding
Chrislana Gregory
Kristian Manion
Michael Serry
Karen Pighin
Jeff Knutson
Mayor Ernie Daykin
Councillor Judy Dueck
Councillor Al Hogarth
Jim Rule
Sandy Blue
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
Maple Ridge Council Liaison
Maple Ridge Citizens at Large
Pitt Meadows Council Liaison
Pitt Meadows Citizens at Large
Municipal Staff Liaison
Annual Report - District of Maple Ridge
Page 32
Trustee Mike Murray, Chair
Trustee Eleanor Palis
Trustee Dave Rempel
Trustee Kathy Marshall (Alternate)
Mayor Ernie Daykin
Councillor Corisa Bell
Councillor Al Hogarth
Councillor Judy Dueck (Alternate)
Ian Brown
Alanna Carmichael
Don Mitchell
Tyler Shymkiw
Mayor Deb Walters
Councillor Doug Bing
Councillor Gwen O'Connell
Councillor Tracy Miyashita (Alternate)
Councillor David Murray (Alternate)
Garett MacDonald
Terri Smith
Kelly Swift
David Boag
Wendy McCormick
Sue Wheeler
Ingrid Kraus
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 2012 - 2013 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 Advocacy
Annual Report - District of Maple Ridge
Page 33
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 lead-
ership 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 proce-
d u res.
The division consists of: Communications, the Emer-
gency Program, Human Resources, Strategic Economic In-
itiatives 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 de-
veloping 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.
Emergency Services
The Emergency Program ensures that the District and
its residents are adequately prepared to respond to an
emergency event. The Program provides opportunities for
coordinated joint operations and training to staff, volun-
teers, businesses and the community in the areas of
preparation, response and recovery. The intent is to en-
sure those involved in the emergency response system
are well versed and capable of implementing the British
Columbia Emergency Response Management System
(BCERMS) model. In an emergency, citizens may find
themselves on their own for an extended period of time.
The intent is also to encourage residents to develop per-
sonal and family emergency plans and to volunteer to as-
sist their neighbourhood and their community to begin the
recovery process.
The Emergency Program is also responsible for provid-
ing Emergency Social Services (ESS). ESS is a provincial
emergency response program through which staff and lo-
cal ESS volunteers provide short-term assistance to resi-
dents of Maple Ridge who are forced to leave their homes
because of fire, floods, earthquakes or other emergencies.
This assistance includes food, lodging, clothing, emotional
support and family reunification. ESS is typically available
for 72 hours, but in some instances the Province may ex-
tend support for a longer period of time.
Through an agreement with the City of Pitt Meadows,
the Program also provides for integrated planning and re-
sponse to emergencies impacting both communities.
Human Resources
Acting Director of Human Resources - Michelle Wetherill
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 to help them to 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 pro-
vide employees with the opportunity to provide input to
strategic planning and bring forward operational im-
provements they identify 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 both internal and external training and project
opportunities.
The negotiation and day to day administration of two
collective agreements, including grievance and classifica-
tion administration, is an ongoing service of the team.
To promote efficiency, accountability, productivity and
the well-being of our staff, Human Resources administers
the Attendance Support program, Employee Assistance
programs, Occupational Health and Safety programs, Em-
ployee Recognition programs and employee welfare bene -
Annual Report - District of Maple Ridge
Page 34
Services Provided by Municipal Departments
fits. 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 re-
sources to help citizens start or grow their business. We
market investment opportunities in Maple Ridge to our
priority sectors - Advanced Technology, Education, Tour-
ism and Agriculture. Our goal is to attract industrial and
commercial investment to diversify our tax base and cre-
ate high value local jobs. The District 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 maintain strategic alignment throughout the organi-
zation. The department's responsibilities include providing
Council and the Corporate Management Team with infor-
mation for strategic planning purposes and ensuring a
framework is followed to align District policies and activi-
ties with this direction. Projects, research and policy de-
velopment are also undertaken, along with managing the
organization's corporate sustainability initiatives.
Community Development, Parks &
Recreation Services:
General Manager - Kelly Swift
The Community Development, Parks & Recreation
Services (CDPR) division's role is to ensure planning and
coordination of resources in the management and devel-
opment of parks, facility operations and delivery of recrea-
tion and cultural services in addition 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 varie-
ty of approaches from the direct provision of services to
establishing partnerships that leverage expertise and
funding from other sources. In addition, we are responsi-
ble for carrying out corporate initiatives as directed by
Council and the Corporate Management Team (CMT) and
we attend to inquiries and requests for assistance from
staff, Council and the public.
The division consists of three departments: Communi-
ty Services, Parks & Facilities and Recreation.
Community Services
Director of Community Services - Sue Wheeler
The Community Services department is comprised of
the following function areas: Youth Services, Neighbour-
hood Development, Festivals and Special Events, Volun-
teer Services and Social Planning. In addition, this
department acts as a liaison and provides support to the
Arts Council and the Ridge Meadows Seniors Society in
the operation of facilities, programs and services at the
ACT, the Ridge Meadows Seniors Centre and the new Pitt
Meadows Seniors Centre. In addition, support is provided
to the following committees of Council: the Maple Ridge
Public Art Advisory Committee and the City of Pitt Mead-
ows Public Art Advisory Committee.
Community Services utilizes an asset-based commu-
nity development approach to ensure that there are an
abundance of opportunities for citizens to connect, en-
gage, participate and contribute to community. Focus is
on providing opportunities for citizens to build both indi-
vidual and community group's capacities. Staff liaisons
support groups to connect and link with other community
groups and other community assets.
The primary role of the Social Planning function is to
provide staff support to the Social Planning Advisory
Committee and to ensure that the goals of the committee
are being met. Placing the Social Planning function within
the mandate of Community Services has proven to be
both a unique and effective way of providing this service.
Social Planning for the District has developed four focus
areas for the delivery of Social Planning, Network Devel-
opment, Community Solutions, Community Building and
Social Sustainability.
Annual Report - District of Maple Ridge
Page 35
Services Provided by Municipal Departments
Parks & Facilities
Director of Parks & Facilities - David Boag
The Parks & Facilities department, in cooperation with
the Recreation department, provides operational services
to a number of public meeting and activity facilities, in-
cluding the Leisure Centre, Greg Moore Youth Centre, Pitt
Meadows Family Recreation Centre, South Bonson Com-
munity 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 part-
nerships with other organizations. The department over-
sees maintenance of all municipal facilities including the
municipal hall, fire halls and public safety buildings, as
well as rental and leased properties throughout the com-
munity.
The department is responsible for operating the mu-
nicipal parks system, which includes actively used park-
land, sport fields and a substantial number of green -belt
areas. The department operates and maintains the
grounds at two municipal cemeteries and provides inter-
ment services, associated recordkeeping and public assis-
tance.
Recreation
Director of Recreation - Wendy McCormick
The Recreation department recognizes that active liv-
ing is essential to personal health and quality of life and
aspires to provide opportunities for positive, inclusive ac-
tivities that help build strong families and healthy com-
munities.
In cooperation with the Parks & Facilities department
and various not for profit community organizations, agen-
cies and businesses such as; the Ridge Meadows Seniors
Centre Society, Museum and Heritage Societies, Maple
Ridge Pitt Meadows Arts Council, School District No. 42,
Recreation operates facilities including multi -use fitness
and aquatic centres, ice and curling arenas, library and
community halls.
Services include delivering recreation and education
programs in arts and culture, aquatics, fitness, skating
and more through drop-in or pre -registered delivery mod-
els. A number of community services are also provided,
such as recreation access programs and community plan-
ning tables for healthy community initiatives. Customer
service functions include facility/arena bookings, program
registration/membership and admission processing.
Corporate & Financial Services:
General Manager - Paul Gill
The Corporate & Financial Services (CFS) 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.
We are responsible for carrying out corporate initia-
tives as directed by Council and CMT, as well we attend to
enquiries and requests for assistance from staff, Council
and the public.
The division consists of three departments: Clerks, Fi-
nance and Information Technology. CFS also provides
support to the RCMP, Police Services and the Fire de-
partment and is responsible for maintaining and im-
proving the website.
Clerk's
Manager of Legislative Services & Emergency Program -
Ceri Mario
The Clerk's department is responsible for supporting
legislative matters and decisions of Council. Responsibili-
ties include agenda preparation, recording of official
minutes, administration and certification of bylaws and
the execution of all legal documentation.
We are the liaison between the District's contract le-
gal service providers and Council and staff. We are re-
sponsible for providing Council with up-to-date legislative,
statutory and procedural information in the increasingly
complex legal environment in which local governments
operate.
We administer the Corporate Records Management
Program and are responsible for compliance with Free-
dom of Information and Protection of Privacy legislation.
We conduct the triennial general local and School Dis-
trict elections as well as by-elections and referenda.
We are responsible for the acquisition and disposal of
all of the District's land needs at the best possible value
to the taxpayer and for the administration of all District
rental properties.
The District's Risk Management Program for loss con-
trol and insurance is also a function of our department.
Finance
Manager of Accounting - Catherine Nolan
Manager of Business Systems - Kathleen Gormley
Manager of Financial Planning - Trevor Thompson
Manager of Revenue & Collections - Silvia Rutledge
The Finance department provides services through
cooperative interaction with customers and staff, support-
ing the administrative and fiscal needs of the District with-
in a framework that ensures sound fiscal governance.
Specific functions include preparing and monitoring
the Five -Year Consolidated Financial Plan and the Annual
Consolidated Financial Statements, preparing and inter -
Annual Report - District of Maple Ridge
Page 36
Services Provided by Municipal Departments
preting interim financial statements, levying and collecting
municipal taxes and utility fees, processing accounts pay-
able and receivable, developing and maintaining financial
systems, investing and safeguarding the District's finan-
cial assets, conducting internal audits and general cash-
iering services.
The department is also responsible for reporting on
financial matters to the Audit and Finance Committee.
Information Technology
Director of Information Technology - Christina Crabtree
The Information Technology (IT) department is re-
sponsible for managing corporate computer systems, data
resources and supporting technology infrastructure. The IT
team supports the operation of 423 business computers,
42 virtual servers running on 42 physical servers and all
the associated software and databases over ten locations
within the community.
More than 20 different enterprise -wide business sys-
tems run on the computer network which includes a fi-
nancial system, property and taxation system, payroll
system, materials management, budget system, recrea-
tion system, facility bookings, business licences and the
Geographic Information System. The department also
maintains corporate communications assets which in-
clude telephone, radio, email, networks, switches and
servers.
Beyond day-to-day operations, the department also
coordinates strategic technology direction and invest-
ments, develops common standards and architectures
and provides business solutions to help frontline depart-
ments deliver public services efficiently.
A major service area for the department is in provid-
ing technical advice, data management and reporting as
well as project management assistance to maximize the
use of our technology investments and add value to the
business units in their use of information technology.
Maple Ridge Fire Department
Fire Chief, Director of Operations - Peter Grootendorst
Fire Chief, Director of Community Fire Safety- Dane Spence
The primary mission of the Fire department is the pro-
tection and preservation of life, property and the environ-
ment in the District. This service is provided by a group of
60 dedicated paid -on-call firefighters, 48 full-time fire-
fighters, six chief officers and two administrative support
staff.
We rely heavily on cross -training and good communi-
cation to ensure that the department functions efficiently
and effectively. Each of the Assistant Chiefs assumes re-
sponsibility for the operation of the individual fire halls. In
addition to administrative duties, career officers assume
the role of Duty Chief which involves responding to all se-
rious Fire Department emergency calls 24 -hours -a -day, on
a rotational basis.
The department provides a proactive approach to fire
services through the development of multi-year business
plans, which include detailed multi-year financial plans.
Ridge -Meadows RCMP
Officer in Charge - Superintendent Dave Walsh
The Ridge Meadows RCMP detachment is responsible
for policing in Maple Ridge and Pitt Meadows. The Ridge
Meadows RCMP Master Plan identifies community priori-
ties 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 112 members, with 86
assigned to Maple Ridge, 23 assigned to Pitt Meadows.
Three members are supplied by the Provincial govern-
ment. In addition, there are three civilian Community Safe-
ty Officers in Maple Ridge. Maple Ridge also contributes
the equivalent of 10 regular members in integrated (cen-
tralized) RCMP services.
45 Municipal employees provide clerical and adminis-
trative 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 coordina-
tion. Our detachment has an active volunteer base who
dedicate themselves to RCMP programs such as Citizens
on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch
and the RCMP Auxiliary Program.
Annual Report - District of Maple Ridge
Page 37
Services Provided by Municipal Departments
Public Works & Development Services:
General Manager - Frank Quinn
The Public Works & Development Services (PWDS) di-
vision is responsible for carrying out corporate initiatives
as directed by Council. PWDS provides leadership in the
implementation of services including development pro-
cessing, the issuance of building permits and business li-
cences and the construction, operation and maintenance
of municipal infrastructure. In addition, the division at-
tends to enquiries and requests for assistance from the
public.
The division consists of four departments: Engineer-
ing, Licences, Permits & Bylaws, Operations and Planning.
The Ridge Meadows Recycling Society liaises with Council
through the division.
Engineering
Municipal Engineer - David Pollock
The Engineering department maintains and enhances
the quality of life for those who live and work in Maple
Ridge through the provision of sustainable municipal ser-
vices, 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 infra-
structure to support the ongoing growth within Maple
Ridge.
Licences, Permits & Bylaws
Director of Licences, Permits & Bylaws - Liz Holitzki
The Licences, Permits & Bylaws department captures
a wide range of services for citizens, including business li-
cence applications and renewals, as well as record man-
agement of businesses in Maple Ridge.
Citizens are required to obtain permits for building,
plumbing, electrical and gas construction as well as reno-
vations. Our staff issue these permits and arrange for in-
spections 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 is-
sues of land and property use.
Our team administers the dog licence program and
works with the local BC SPCA to ensure compliance with
animal welfare legislation.
Operations
Director of Engineering Operations - Russ Carmichael
The Operations Centre is a front-line provider for basic
public works services, including the management of the
District facilities and fleet, municipal procurement, storm
water management, water distribution and sewage collec-
tion.
Operational focus is on the health and safety of the
citizens of Maple Ridge, protecting the District's large in-
vestment in the public works and underground infrastruc-
ture, protecting the environment, maintaining current
service levels, providing essential and convenience fea-
tures and providing these services at a minimum cost to
taxpayers in a manner as responsive to their needs as
possible.
Planning
Director of Planning - Christine Carter
The Planning department is responsible for providing
input to Council's strategic direction on 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 for a development
area. To carry out this work, the department coordinates
the flow of information with a number of internal depart-
ments, stakeholder groups and agencies involved in a pro-
ject application.
The department provides information, recommenda-
tions and technical expertise in the development of policy
as well as providing assistance to committees of Council
including the Community Heritage Commission, Agricul-
tural Advisory Committee and the Advisory Design Panel.
We also supply information to and work closely with, rele-
vant external agencies (Agricultural Land Commission,
Metro Vancouver) and support the very specific statutory
work for every property development that comes before
Council.
Annual Report - District of Maple Ridge
Page 38
Services Provided by Municipal Departments
The department has a team of environmental special-
ists who work closely with District planners and engineers
to ensure that Maple Ridge achieves the highest stand-
ards of environmental stewardship and sustainability. This
team works in the field to assess the 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 commu-
nity-based, charitable non-profit organization, in partner-
ship with the District of Maple Ridge, provides Blue Box
recycling collection, operates the Maple Ridge Recycling
Depot and Intermediate Processing Facility and offers ed-
ucation on environmental issues in Maple Ridge.
As a local employer, with a total of 64 full and part-
time employees, the Society provides entry-level employ-
ment and training opportunities, as well as supported
work and training for adults with developmental disabili-
ties.
RMRS is an award-winning environmental organiza-
tion that has a highly motivated team who promotes the
3R's (Reduce, Reuse and Recycle), provides excellent
customer service, seeks out partnerships to enhance re-
cycling services and works to maximize financial and sus-
tainability returns on recycled commodities.
Annual Report - District of Maple Ridge
Page 39
Awards
The District was presented with a "Certifi-
cate of Recognition for Occupational
=SRFI Health and Safety" by the BC Municipal
Safety Association and Worksafe BC. The
District was recognized for having developed, imple-
mented and successfully audited a health and safety
management system that meets the approved industry
standards and for demonstrating a continuous com-
mitment to raising the standard of worker health and
safety in Local Government.
Mayor Daykin was selected to receive a
r Queen Elizabeth II Diamond Jubilee Medal
in honour of the contributions he has
J_- made to our community. The Federation of
Canadian Municipalities (FCM) chose
Mayor Daykin to receive this distinction for his exem-
plary efforts to make our community a great place to
live. The Queen Elizabeth II Diamond Jubilee Medal
honours significant contributions and achievements by
Canadians. During the year, 60,000 deserving Canadi-
ans will be recognized. The medal was created by the
Government of Canada to mark Her Majesty Queen
Elizabeth II's 60 years of service to this country.
G�9The District is the recipient of the 5th con-
secutive Government Finance Officers' As-
n, t„,dzr sociation (GFOA) "Distinguished Budget
e A Presentation Award.” In order to receive this
award, a governmental unit must publish a
budget document that meets program criteria as a pol-
icy document, as an operations guide, as a financial
plan and as a communications device.
The District is the recipient of the 16th con-
secutive GFOA "Award for Outstanding
Achievement in Popular Annual Financial
Popular Annual Reporting." In order to receive this award, a
„Inanciet xep„ning
government unit must publish a Popular An -
Annual Financial Report whose contents conform to
program standards creativity, presentation, under-
standability and reader appeal.
The District is the recipient of the 22nd con-
secutive GFOA "Canadian Award for Finan-
Awarrt adaars cial Reporting." In order to receive this
FINANCIAL award, a government unit must publish an
REPORTING
Pr�,�,;,��,r, 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 account-
ing principles and demonstrate an effort to clearly
communicate the municipal government's financial pic-
ture, enhance an understanding of financial reporting
by municipal governments and address user needs.
(x The District received the 2012 "Economic
Development Project of the Year" from
the Economic Development Association of BC (EDABC)
for the Town Centre Investment Incentive project.
The District is the recipient of the Hermes
Creative Awards "Platinum Award" in the
Publications/Annual Report category for the
2011 Citizens Report and a "Gold Award" in
the Communications Campaign category for
the Invest North Fraser (Integrated Market-
ing Campaign) for 2012. The Hermes Crea-
tive Awards is an international competition
for creative professionals involved in the
concept, writing and design of traditional and emerging
media that recognizes outstanding work in the industry.
Platinum awards are presented to those entries judged
by the Association of Marketing and Communication
Professionals to be among the most outstanding en-
tries in the competition. Gold award winners are judged
to exceed the high standards of the industry norm.
The District is the recipient of the MarCom
"Platinum Award" in the category of Publica-
tions/Annual Report/Government for the
is 2011 Citizens Report and a "Gold Award" in
the category of Marketing/Promotion Cam-
paign/Promotion/Marketing Materials for
the 2012 'Invest North Fraser' marketing
materials. The MarCom Awards is an inter-
national 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 Real Estate Investment Network
kjZ fK (REINT"^), Canada's leading real estate re-
search organization released its latest re-
port on the top cities and towns in British
Columbia for real estate investment. For the fourth
consecutive year, of the hundreds of cities and towns
Maple Ridge and Pitt Meadows ranked #2. Maple
Ridge was also named "#5 Top Canadian Investment
City 2010 - 2015."
For more information on District awards visit
www.mar)leridj5-e.ca/EN/main/municipal/award.html
Annual Report - District of Maple Ridge
Page 40
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 (investment attraction,
business retention and expansion)
• 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 support
for the development of networks between agencies
that serve Maple Ridge)
• Transportation network (roads, bridges, street cleaning,
sidewalks, street lighting, etc. - except portions of the
Lougheed Highway [Highway #7] and the Haney Bypass
(which fall under Provincial Government responsibility)
and the Abernethy Connector (which falls under the
responsibility of 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:
• Diking Maintenance and Flood Control - Diking
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. E -
Comm 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 41
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 real -
property 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 42
Message from the Corporate Finance Officer
I am pleased to present, on
behalf of the Finance
Department, the 2012 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, 2012.
Our 2011 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 22nd 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, 2012. 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 2012 Progress Report, on page 13 communicates
performance towards the achievement of these goals and
objectives during 2012. We will continue to measure our
performance in these areas and communicate our
results.
2012 in Review
2012 was the first full year of Council's three-year
mandate and focus continued on enhancing the liveability
of Maple Ridge now and for the future while making sure
it was affordable for our citizens. The following highlights
just a few of the accomplishments in 2012:
■ Held the first live -streaming, interactive budget
presentation for the 2013-2017 Financial Plan.
■ Implemented paperless agendas for Council.
■ Extended the District's fibre optic network across Haney
Bypass at no cost to the District.
■ Added parks in Webster's Corners and the town centre.
■ Invested over $11M in infrastructure such as roads,
drainage, water and sewer.
Economic Climate
Internationally, there seems to be more resiliency in
dealing with the economic and financial troubles that
have plagued the world for the past few years. The debt
crisis in Europe continues to create waves, but doesn't
seem to be resulting in the levels of panic seen when the
news initially surfaced. There is an expectation of global
economic growth in 2013, with improved performance
becoming more entrenched in 2014.
The Canadian economy experienced modest growth in
2012, with real Gross Domestic Product (GDP) increasing
by 1.8%, down from 2.6% in 2011. While economic
performance may not be robust, Canada's economy has
been one of the strongest amount the G-7 countries,
having recouped the output lost during the recession and
performing well in job creation. The outlook for 2013 can
be described as cautiously optimistic, with expectations
for growth tempered by a slowing housing market and
elevated concerns over the record levels of household
debt held by an increasing number of Canadians.
British Columbia's economic performance was below
expectations in 2012, particularly in the second half of
the year. Real GDP growth expanded by approximately
1.8%, putting BC's economic performance in the middle
of provincial growth rankings.
Unemployment rates in the province improved slightly in
2012, ending the year at 6.7%. The first quarter of 2013
has seen unemployment rates in BC rise slightly, to 7%.
The economy is expected to experience modest growth in
2013 with strength in resource and agricultural sectors
leading the way, offset by a housing correction already
underway. Uncertainty associated with the outcome of the
provincial election is creating an environment of caution.
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
2012, the program was two thirds of the way through its
three-year term, with 35 eligible projects completed or in
progress and building permits issued for over $73 million
(M) in construction value.
In 2012, development related revenues were down for a
second consecutive year from 2010 levels. The District
issued 2,906 building permits with an estimated
construction value of $112M. The number of building
permits issued in 2012 decreased by approximately 450
Annual Report - District of Maple Ridge
Page 43
Message from the Corporate Finance Officer
from 2011. Due to the nature of work associated with
issued permits, the number of inspections in 2012
increased from 2011 levels.
Maple Ridge Construction Values
200
150
50
2008 2009 2010 2011 2012
Maple Ridge issued 4,272 business licences in 2012,
approximately the same number as 2011. Licences are
issued for commercial, home-based and non-residential
businesses. Of the commercial and home-based licences
issued in 2011, 91% and 87% respectively were renewed
in 2012. The proportion of licences for each category has
remained reasonably constant over the past five years
with approximately 36% commercial, 34% home-based
and 30% 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 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 long-
range 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. For the 2013-2017 Financial Plan, the
District held its first live -streaming presentation of the
Financial Plan and invited public input via social media, e-
mail or telephone. This allowed citizens to participate in
the financial planning processes without having to attend
one of the sessions.
Under the British Columbia Community Charter, the
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
Annual Report - District of Maple Ridge
Page 44
Message from the Corporate Finance Officer
to setting the tax rates, to reflect any changes that have
occurred since the last plan was adopted.
The 2013-2017 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
1.35% in 2013, 1.65% in 2014 and 2.0% for 2015
through 2017.
■ Property tax increases for general purposes would be
2.25% per year for 2013 and 2014 and 2.75% per year
for 2015 through 2017.
■ Property tax increases for infrastructure sustainability
would be 0.5% in 2013 and 1.0% thereafter.
■ The Fire Improvement Levy would continue to increase
through 2013, with no additional increase in 2014.
■ The Parks, Recreation and Cultural Levy would increase
by 0.125% in 2013 and then by 0.5% per year for seven
years beginning in 2014.
■ The Storm Water Levy would increase by 0.3% per year
for five years beginning in 2013.
■ Sewer utility rates would increase by 4.6% and Water
utility rates by 5.5% each year.
■ Recycling rates would increase 3.0% per year.
These assumptions were incorporated into a Financial
Plan that provided for important services valued by our
citizens. A key decision incorporated into the plan is a
provision to mitigate the impact to tax revenue if
projected real growth is not realized.
The 2013-2017 Financial Plan reflects Council's
continuing commitment to maintaining our infrastructure
into the future, directing 0.5% of the approved annual tax
increase toward infrastructure sustainability. In addition,
Council was able to direct $945K of the 2012 General
Revenue Surplus towards strategic capital projects and
$1.25M towards the Town Centre Investment Incentive
Program.
Financial Review - Overview
The District is committed to providing financial reports
that enhance stakeholder trust. The following discussion
and analysis provides information in support of the 2012
Audited Consolidated Financial Statements and is
intended to enhance understanding of the economic
resources and obligations of the District. It is supplemen-
tary to the Financial Statements and should be read in
conjunction with the Consolidated Financial Statements,
accompanying notes and supplemental information. For
information on the terminology used in the discussion,
please refer to the Glossary on page 89.
The District is responsible for the accuracy of the data
and the completeness and fairness of presentation,
including all disclosures. The report provides readers with
an overview of ongoing financial and operational
performance.
The Consolidated Financial Statements are required
under the British Columbia Community Charter section
167, and are prepared in accordance with Generally
Accepted Accounting Principles (GAAP) for local
governments, as recommended by the Public Sector
Accounting Board (PSAB) of the Canadian Institute of
Chartered Accountants. The Consolidated Financial
Statements include the operations of the General, Water,
Sewer, Capital and Reserve Funds and the District's
wholly-owned subsidiaries CDMR Developments Ltd. and
Maple Ridge Municipal Holdings Ltd. (MRMH Ltd).
Financial Statements in the public sector serve as a
central feature of local government financial reporting.
They report a local government's actual financial activities
in comparison to planned activities and the resulting
financial condition of the local government. They are not
intended to replace a variety of other financial reports
used in planning, analysis and decision-making, nor are
they intended to be the sole measure of government
performance in the period. Rather, they present financial
information that is useful in evaluating the local govern-
ment's financial condition at the end of the accounting
period and its financial performance during the
accounting period.
The Eternal 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.
Annual Report - District of Maple Ridge
Page 45
Message from the Corporate Finance Officer
The Financial Statements:
Following completion of the annual audit, the
Consolidated Financial Statements are presented to
Council for acceptance. During the year, the Audit and
Finance Committee is provided with financial updates and
meets periodically with the external auditor.
rinanclal Statement uom
Revenue and Capital Funds have transactions with
outside groups, with each other and with Reserve Funds
Only transactions with outside groups are reported in Con-
solidated Financial Statements.
The Consolidated Statement of Financial Position:
Provides information on the financial position of the
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.
Consolidated Statements
Financial Position
--- Operations — I
Change in Financial Position
Cash Flow
I I
I I
I I
Taxpayers, Vendors, Employees
Outside Groups
I I
I I
Transactions Transactions
General Revenue General Capital
Utilities Revenue Utilities Capital
Subsidiary Companies Subsidiary Companies
Schedule 1 Schedule 2
Transactions
Reserve Funds
Reserve Accounts
Schedule 3
2012 Consolidated Financial Statements
From a financial perspective, the results for 2012 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 2012.
The following sections provide an analysis of the 2012
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 $10.4M to $32.7M.
■ Municipal long-term debt increased by $3.6M to a total
of $42.1M as a result of approved borrowing for key
capital projects.
■ Unused annual debt servicing capacity based on our
current financial condition is $19.3 M.
1 Consolidated Statement of Financial Position - Page 56
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 $32.7M at
the end of 2012, an increase of $10.4M over 2011.
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 2012 is $862.2M.
Financial Assets:
■ Overall, financial assets increased by $21.65M over
2011.
■ Overall, cash and investments increased by $19.4M
over 2011.
Liabilities:
Total liabilities increased by $11.3.OM over 2011.
■ 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 $4.3M as a result
of collections exceeding capital expenditures in the
yea r.
■ Long-term debt increased by $3.6M, as was
provided for in the Financial Plan.
Annual Report - District of Maple Ridge
Page 46
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 2012, information was restated for 2011 as
a reflection of this practice. The result was to decrease
2011 non-financial assets to $817.3M from $824.1M.
In 2012 non-financial assets increased by $12.2M
over 2011, primarily due to investment in tangible
capital assets $31.7M, offset by amortization of
$17.6M.
2 Consolidated Statement of Operations - Page 57
This statement reports the District's changes in
economic resources and accumulated surplus for
2012, compared with budget and with 2011 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 (2011)
Revenues in 2012 decreased by $5.1M over 2011
through a combination of the following:
■ Revenue from general taxation increased $3.87M
through a combination of higher tax levies and
growth of the assessment roll.
■ User fees and other revenue increased by $1.76M.
The main drivers of this increase include an
increase in flat rate water and sewer levies, $2M,
offset by a reduction in building permit revenues.
■ Development revenues and senior government
transfers, often linked to capital projects,
decreased by $6.7M over 2011. Typically, year -
over -year changes in these revenues are related to
changes in capital expenditures, reported on the
Statement of Change in Net Financial Assets.
Changes in grant revenues are affected by changes
in funding programs available through senior
governments.
■ Revenue for contributed subdivision infrastructure
and gain or loss on disposal of tangible capital
assets decreased by $4M as a result of less
developer constructed infrastructure turned over to
the District in 2012 and earlier than anticipated
replacement of infrastructure.
Consolidated Revenue
Compared to budget (2012)
As in previous years, there were variances between
budget and actual ($26.2M) and, as in previous years,
a large part of this difference was related to the capital
program. Development fees (earned DCC's) and senior
government transfers were budgeted based on the
expected completion of capital projects. As the capital
expenditures did not occur there was no correspond-
ing revenue recognized.
Consolidated Expenses
Compared to previous year (2011)
Consolidated expenses are comprised of operating
expenses for goods and services, labour and debt
servicing as well as the annual cost of using our tangi-
ble capital assets through amortization. Expenses
increased by $6.2M through a combination of in-
creased amortization expense, $485K increases in
labour costs, $1.5M and increased costs for goods
and services $4.2M.
Consolidated Expenses
Compared to budget (2012)
The consolidated expenses for 2012 reflect a positive
variance of $10.9M compared to budget. Contributors
to this positive variance include savings on financing
costs from planned debt financing, $422K RCMP
contract savings, $1M capital related projects, $5M
and $4.3M in committed projects and overall cost
containment.
3 Consolidated Statement of Change in Net Financial
Assets - Page 58
This statement begins with the annual surplus, shown
on the Statement of Operations and adjusts for non-
cash 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
$10.4M to $32.7M as at the end of 2012. Had the
activities in the Financial Plan been completed as
planned, financial assets would have decreased by
$41.5M, resulting in Net Debt of $19.1M. Timing
differences between planned and actual capital
expenditures are the reason for this variance.
4 Consolidated Statement of Cash Flow - Page 59
This statement represents financial resources (cash
and investments of less than 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
Annual Report - District of Maple Ridge
Page 47
Message from the Corporate Finance Officer
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 2012
increased to $103.9M from $27M in 2011.
5 Schedule 1 - Page 70
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 operat-
ing activities. The variances discussed in Section 2
apply to this schedule as well.
Operating Expenses
Compared to previous year (2011)
Overall operating expenses increased by approximately
$5.7M from 2011. Factors contributing to this increase
include continued implementation of the Fire Depart-
ment Master Plan, increased RCMP contract costs and
successful recruitments for previously vacant positions.
Operating Expenses
Compared to budget (2012)
Overall operating expenses came in under budget by
$10.5M. Factors contributing to this variance were
explained in Section 2.
6 Schedule 2 - Page 71
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.
Other
2011 Accumulated Surplus Distribution
i) Operating Accumulated Surplus (Schedule 1) -
Page 70
The Operating Accumulated Surplus of $13.2M
(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 71
The District has equity in capital assets of
$787.9M. 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 72
Reserve Accounts are appropriations of surplus,
established informally and associated with both
the Operating and Capital programs. These
totalled $31.2M at December 31, 2012.
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 $29.9M as at December 31, 2012.
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 $61.1M in various reserves at year-end.
However some of that amount relates to capital
projects that were not completed before
December 31, 2012. If these projects had been
completed as planned, the Reserve balances
would have been reduced by approximately
$15.1M and Net Debt increased similarly.
Assessment of Trends
The District has Net Financial Assets of $32.7M at the
end of 2012. 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 two 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.
Annual Report - District of Maple Ridge
Page 48
Message from the Corporate Finance Officer
Outlook
In January of 2013, Council adopted a Financial Plan for
2013-2017; this plan was amended in May 2013 to
reflect information received since that time. The Plan
includes $17.6M in planned capital expenditures to
address infrastructure needs in the community. Added to
this is approximately $60.7M of expenditures approved
for 2012 for projects that are not yet completed. Many of
these expenditures are dependent on revenues from
outside sources, such as grants from other levels of
governments, contributions from other agencies or
development cost charges. If those revenues are not
realized, either through unsuccessful grant applications
or as a result of changes to the economic situation, it may
be necessary to adjust the Capital Program accordingly.
Overall though, the District's financial condition remains
strong, with growth expected in the assessment base,
potential revenues from the sale of surplus land holdings
and available debt servicing capacity.
Challenges that we continue to monitor and address in
our Financial Plans include:
■ Impact of the economy on real growth and development
related revenues
■ Growth -driven increases in operating costs
■ A predominately residential assessment base that
continues to grow faster than the commercial and
industrial sector
■ Increasing costs from the Regional District for sewer
and water
■ Providing for the future replacement of infrastructure
Some items planned for 2013 are:
■ Lougheed Highway upgrades between 226 Street and
the new Community Gaming Facility
■ Hammond Stadium retrofit
■ Extend road improvements on 122 Avenue
■ Continue to promote the Town Centre Investment
Incentive program
■ Development of Smart Phone apps to allow more
connection with citizens
■ Complete an update of the Transportation Master Plan
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 22nd 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 2012 results. The reason for our success is the strong
commitment to excellence by our employees in all that
they do.
.r
Paul Gill, BBA, CGA
General Manager: Corporate & Financial Services
Corporate Finance Officer
May 10, 2013
Annual Report - District of Maple Ridge
Page 49
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, 2012.
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 2012 Consolidated Financial Statements for
the District include:
District Financial Statements:
■ Management's Responsibility for Financial Reporting
■ Auditors' Report
■ Significant Accounting Policies
■ Consolidated Statement of Financial Position
■ Consolidated Statement of Operations
■ Consolidated Statement of Change in Net Financial
Assets
■ Consolidated Statement of Cash Flow
■ Notes to the Consolidated Financial Statements
■ Consolidated Report of Segmented Revenue and
Expenses
■ Schedule of Change in Operating Accumulated Surplus
■ Schedule of Change in Equity in Capital Assets
■ Schedule of Change in Reserved Accumulated Surplus
■ Continuity Schedule of Debenture Debt
■ Schedule of Tangible Capital Assets
■ Continuity Schedule of Reserves
Annual Report - District of Maple Ridge
Page 50
Management's Responsibility for Financial Reporting
The information in this Annual Report is the responsibility of management. The consolidated financial statements have
been prepared in accordance with Canadian Public Sector accounting guidelines as outlined under "Significant
Accounting Policies". These include some amounts based on management's best estimates and careful judgment.
Management maintains a system of internal accounting controls to provide reasonable assurance that assets are
safeguarded and that transactions are authorized, recorded, and reported properly. Management also administers a
program of proper business compliance.
BDO Canada LLP, the Municipality's independent auditors have audited the accompanying financial statements. Their
report accompanies this statement.
Council carries out its responsibility for the consolidated financial statements jointly with its Audit Committee. The
Committee meets with management on a scheduled basis and at least semi-annually with BDO Canada LLP to review
their activities and to discuss auditing, internal control, accounting policy, and financial reporting matters. BDO
Canada LLP has unrestricted access to the Municipality, the Audit Committee, and Council. Council approves the
consolidated financial statements, the Audit Committee reviews the recommendations of the independent auditors for
improvements to controls and as well as the actions of management to implement such recommendations.
Paul Gill, CGA
General Manager: Corporate & Financial Services
)� -�) 1�2_
Jim Rule
Chief Administrative Officer
Annual Report - District of Maple Ridge
Page 51
I Tel: 604 688 5421 BDO Canada LLP
60
Fax: 604 688 5132 600 Cathedral Place
,BDO vancouver@bdo.ca 925 West Georgia Street
www.bdo.ca Vancouver BC V6C 3L2 Canada
INDEPENDENT AUDITOR'S REPORT
To the Mayor and Council of the Corporation of the District of Maple Ridge
We have audited the accompanying consolidated financial statements of the Corporation of the District
of Maple Ridge, which comprise the Consolidated Statement of Financial Position as at December 31,
2012, and the Consolidated Statements of Operations, Change in Net Financial Assets and Cash Flow for
the year then ended, and a summary of significant accounting policies and other explanatory
information.
Management's Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial
statements in accordance with Canadian public sector accounting standards, and for such internal
control as management determines is necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our
audit. We conducted our audit in accordance with Canadian generally accepted auditing standards.
Those standards require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the consolidated financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the consolidated financial statements. The procedures selected depend on the auditor's judgment,
including the assessment of the risks of material misstatement of the consolidated financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entity's preparation and fair presentation of the consolidated financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of
accounting estimates made by management, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our audit opinion.
Opinion
In our opinion, the consolidated financial statements present fairly in all material respects, the
consolidated financial position of the Corporation of the District of Maple Ridge as at December 31,
2012 and its consolidated results of operations and its consolidated cash flows for the year then ended,
in accordance with Canadian public sector accounting standards.
1?p!D c &4-e
Chartered Accountants
Vancouver, British Columbia
April 23, 2013
BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and
forms part of the international BDO network of independent member firms.
Annual Report - District of Maple Ridge
Page 52
Consolidated Financial Statements
Significant Accounting Policies
For the year ended December 31, 2012
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 53
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 2012
component of the Financial Plan Bylaw adopted by Council on May 8, 2012.
Annual Report - District of Maple Ridge
Page 54
Consolidated Financial Statements
(g) Financial instruments
The District's financial instruments consist of cash and temporary investments, portfolio
investments, accounts receivable, recoverable local improvements, other assets, accounts
payable and accrued liabilities, refundable performance deposits and long-term debt. Unless
otherwise indicated, it is management's opinion that the District is not exposed to any
significant interest, credit or currency risks arising from these financial instruments.
(h) Cash and temporary investments
Cash and temporary investments are comprised of the amounts held in the District's bank
accounts and investments 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.
Q) 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.
(1) 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 55
Consolidated Financial Statements
Consolidated Statement of Financial Position
as at December 31, 2012
Financial Assets
Cash and temporary investments (Note 1)
Portfolio investments (Note 1)
Accounts receivable (Note 2)
Recoverable local improvements (Note 3)
Other assets (Note 7)
Inventory available for resale
Liabilities
Accounts payable and accrued liabilities (Note 5)
Deferred revenue
Restricted revenue (Note 11)
Refundable performance deposits and other
Employee future benefits (Note 8)
Long-term debt (Note 6, Schedule 4)
Net Financial Assets
Non Financial Assets
Tangible capital assets (Note 13, Schedule 5)
Undeveloped land bank properties (Note 17)
Supplies inventory
Prepaid expenses
Accumulated Surplus (Note 15)
Paul Gill, CGA
General Manager, Corporate & Financial Services
2012
$ 103,940,358
33,315,006
19,464,140
1,853,310
684,971
187
159,257,972
12,934,269
9,236,244
45,357,203
12,176,806
4,745,500
42.086.722
126,536,744
32,721.228
814,115,960
14,448,184
303,347
629.721
829,497,212
$ 862.218.440
Restated
2011
(Note 12)
26,998,661
90,812,593
17,547,470
1,637,104
610,856
187
137,606,871
13,142,472
8,928,225
41,042,622
8,964,044
4,684,900
38,505,484
115,267,747
22,339,124
801,626,175
14,832,041
400,606
447,067
817,305,889
$ 839,645,013
Ernie Daykin
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 56
Consolidated Financial Statements
Consolidated Statement of Operations
For the year ended December 31, 2012
Revenue (Segment Report, Note 18)
Taxes for municipal purposes (Note 9)
User fees and other revenue
Senior government transfers
Development revenue
Interest and investment income
Investment Income
Interest Income
Less: Deferred amount
Interest and investment income
Gaming revenues
Refinancing and other gains
Gain (loss) on disposal of tangible capital asset
Contributed tangible capital assets (Note 13)
Expenses (Segment Report, Note 18)
Protective services
Transportation services
Recreation and cultural
Water utility
Sewer utility
General government
Planning, public health and other
Annual Surplus
Accumulated Surplus - beginning of year
Accumulated Surplus - end of year (Note 15)
3,204,700
825,549
(544,221)
3,486,028
1,753,000
Restated
Actual
Budget
Actual
2012
2012
2011
(1,530,761)
(Note 14)
(Note 12)
$ 64,939,423
$ 65,038,017 $
61,065,872
34,698,238
35,086,269
32,936,021
4,421,302
13,997,301
12,817,578
5,626,781
26,725,747
3,920,831
3,486,028
1,753,000
3,473,800
819,341
500,000
756,427
-
-
102,031
(1,530,761)
-
(632,238)
16,709,523
12,250,000
19,875,197
129,169,875
155,350,334
134, 315, 519
30,619,435
32,344,677
28,793,697
16,781,930
17,287,026
16,032,874
19,529,726
21,635,975
19,729,780
13,138,936
16, 281, 644
10, 581,132
9,279,252
10,059,710
8,787,219
13,307,270
15,584,156
12,816,529
3.939.899
4,321,633
3,665,417
106,596,448
117, 514, 821
100,406, 648
22,573,427
37,835,513
33,908,871
839,645.013
839,645,013
805,736,142
$ 862,218.440
$ 877,480,526
$ 839,645,013
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 57
Consolidated Financial Statements
Consolidated Statement of Change in Net Financial Assets
For the year ended December 31, 2012
Annual Surplus
Add (Less):
Change in Tangible Capital Assets
Acquisition of tangible capital assets
Amortization
Proceeds from disposal of tangible capital assets
Loss(gain) on disposal of tangible capital assets
Change in Other Non Financial Assets
$ 22,573,427 $ 37,835,513 $ 33,908,871
(31,715,399)
17,620,754
74,100
1.530.761
(12,489,784)
(97,311,137)
18,015,247
1l V,LZ7:J,Ovu)
(46,295,458)
17,135,746
820,825
632.238
(27,706,649)
Decrease (increase) in supplies inventory
Restated
Actual Budget
Actual
2012 2012
2011
(Note 14)
(Note 12)
$ 22,573,427 $ 37,835,513 $ 33,908,871
(31,715,399)
17,620,754
74,100
1.530.761
(12,489,784)
(97,311,137)
18,015,247
1l V,LZ7:J,Ovu)
(46,295,458)
17,135,746
820,825
632.238
(27,706,649)
Decrease (increase) in supplies inventory
97,258
(6,389)
Reclassification of undeveloped land bank
383,857
Acquisition of land bank properties
-
(316,123)
Decrease (increase) in prepaid expenses
(182,654)
(43,647)
298,461
(366,159)
Increase (decrease) in Net Financial Assets
10,382,104
$ (41,460,377) 5,836,063
Net Financial Assets beginning of the year
22,339,124
22,339,124 16,503,061
Net Financial Assets end of the year
$ 32,721,228
$ (19,121,253) $ 22,339,124
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 58
Consolidated Financial Statements
Consolidated Statement of Cash Flow
For the year ended December 31, 2012
Operating transactions
Annual surplus
Items not utilizing cash
Amortization
Loss on disposal of tangible capital assets
Contributed tangible capital assets
Restricted revenues drawn in
Change in non-cash operating items
Increase in prepaid expenses
Decrease (increase) in supplies inventory
Decrease (increase) in accounts receivable
Decrease (increase) in recoverable local improvements
Decrease (increase) in other assets
Decrease (increase) in inventory available for resale
Increase (decrease) in accounts payable and accrued liabilities
Increase (decrease) in deferred revenue
Increase (decrease) in refundable performance deposits
Increase (decrease) in employee future benefits
Cash provided by operating transactions
Capital transactions
Proceeds on disposal of tangible capital assets
Cash used to acquire tangible capital assets
Reclassificaton of land bank properties
Cash applied to capital transactions
Investing transactions
Decrease (increase) in portfolio investments
Financing transactions
Proceeds from debt issues
Debt repayment
Collection of restricted revenues
Cash applied to financing transactions
Increase in cash and temporary investments
Cash and temporary investments - beginning of year
Cash and temporary investments - end of year
Supplementary information:
Non-cash transactions:
Transfer from undeveloped landbank properties to tangible capital assets
Transfer from inventory available for resale to tangible capital assets
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 59
Actual
2012
$22,573,427
17,620,754
1,530,761
(16,709,523)
(4.777.088)
(2,335,096)
(182,654)
97,260
(1,916,670)
(216,206)
(74,116)
(208,203)
308,019
3,212,763
60.600
1,080,793
21.319,124
74,097
(15,005,876)
383,857
(14,547,922)
Restated
Actual
2011
(Note 12)
$33,908,871
17,135,746
632,238
(19,875,197)
(3,615,693)
(5,722,906)
(43,647)
(6,391)
(1,145,435)
703,568
(20,136)
471,471
920,698
(3,289,003)
3,151,452
273,400
1,015,977
29,201,942
820,825
(26,736,384)
(25,915,559)
57.497,587 (11,954,127)
57.497,587 (11,954,127)
5,520,000
(1,938,761)
9.091.669
12.672,908
76,941,697
(1,878,010)
7,481,816
5,603,806
(3,063,938)
26.998,661 30,062,599
$103.940.358
383,857
$26,998,661
471,471
1.
Consolidated Financial Statements
Notes to the Consolidated Financial Statements
For the year ended December 31, 2012
Cash and Investments
Cash and Temporary Investments:
Cash and temporary investments as at December 31, 2012 were comprised as follows:
Cash
Temporary Investments
Dec 31, 2012
$ 15,782,589
88.157.769
$ 103.940.358
Dec 31, 2011
$ 4,929,549
22,069,112
$ 26,998,661
Temporary investments are comprised of BC Credit Union term deposits and Canadian bank notes with effective
interest rates of 1.8% - 2.45%. Additionally, the District holds temporary investments of $1,819,883 ($1,652,394
for 2011) and agreements receivable of $449,909 ($258,450 for 2011) for trusts which are not reported
elsewhere in the financial statements. They are held for the following trusts:
Balance Interest Balance
Dec 31, 2011 Earned Receipts Disbursements Dec 31, 2012
Latecomer Fees
$ 65,223 $
- $ 70,854 $
72,824 $
63,253
Cemetery Perpetual Care
825,040
16,540 44,805
16,540
869,845
Greater Vancouver Sewer & Drainage
469,095
- 873,733
478,798
864,030
District
Albion Dyking District
551,486
342 184,215
263,379
472.664
$_1,910 844 $
16.882 $1,173,607 $
831,541 $
2,269.792
Portfolio Investments
Portfolio investments include Canadian bank notes and BC Credit Union term deposits with effective interest rates
of 2.25-2.63%. 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 2012 returns were positive and ranged to 6.74%. Included in interest earnings are gains on
the sale of investments before maturity. In 2012 gains totalled $936,534 ($1,148,044 for 2011). 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, 2012 was $33,315,006 ($90,812,593 for 2011).
The market value at December 31, 2012 was $32,913,810 ($90,362,851 for 2011).
2. Accounts Receivable
Property Taxes
Other Governments
General and Accrued Interest
Development Cost Charges
2012
$ 6,577,801
5,739,056
2,109,951
5.195.659
2011
$ 6,258,187
4,770,393
2,531,650
4.163.340
19,622,467 17,723,570
Less: Allowance for Doubtful Accounts (158.327) (176.100)
$ 19.464.140 $ 17,547,470
Annual Report - District of Maple Ridge
Page 60
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, 2012 the recoverable balance was comprised as follows:
2012 2011
Recoverable from property owners $ 1,853,310 $ 1,637,104
4. Pension Plan
The District and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed pension plan.
The board of trustees, representing plan members and employers, is responsible for overseeing the management
of the Plan, including investment of the assets and administration of benefits. The Plan is a multi-employer
contributory pension plan. Basic pension benefits provided are based on a formula. The plan has about 176,000
active members and approximately 67,000 retired members. Active members include approximately 35,000
contributors from local governments.
The most recent acturial valuation as at December 31, 2009 indicated a $1,024 million funding deficit 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 $2,544,592 (2011- $2,360,765) for employer contributions to the Plan in fiscal 2012, while
employees contributed $2,127,243 (2011- $1,946,622) to the plan in fiscal 2012.
5. Accounts Payable and Accrued Liabilities
Annual Report - District of Maple Ridge
Page 61
2012
2011
Accounts Payable:
General
$ 4,235,394 $
5,093,886
Other Governments
7,204,143
6,741,112
Salaries and Wages
810.799
663.536
12,250,336
12,498, 534
Accrued Liabilities:
Vacation Pay
304,050
264,805
Other Vested Benefits
379.883
379.133
683.933
643.938
$ 12.934.269 $
13,142,472
Annual Report - District of Maple Ridge
Page 61
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, 2012 was $42,086,722 ($38,505,484 for 2011). The
following debenture debt amounts plus related interest are payable over the next five years:
2013 2014 2015 2016 2017
$ 2,428,959 $ 2,465,754 $ 2,503,588 $ 2,542,491 $ 2,582,492
The District has the following authorized but un -issued long term debt as at December 31, 2012:
LAB law
L/A Amount
Expiry Date
#6558
$ 6,000,000
July 2013
#6560
275,000
July 2013
#6561
10,671,185
July 2013
#6679
1,100,000
September 2014
#6680
4.680.000
September 2014
$ 22.726.185
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 $684,971 ($610,856 for 2011).
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 62
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, 2012. The valuation resulted in an unamortized actuarial gain of $2,600
($700,900 loss for 2011) at December 31, 2012. Actuarial gains or losses are amortized over the expected
average remaining service life of employees. The benefit liability at December 31, 2012 was $4,745,500,
($4,684,900 for 2011) comprised as follows:
Benefit Liability - Beginning of the year
Add: Current service costs
Interest on accrued benefit obligation
Less: Amortization of actuarial loss (gain)
Benefits paid during the year
Benefit Liability - End of the year
Less: Unamortized actuarial loss (gain)
Accrued benefit obligation - End of the year
2012
$ 4,684,900
396,000
187,500
69,600
(592.500)
4,745,500
2011
$ 4,411,500
341,900
213,400
44,500
(326.400)
4,684,900
(2.600) 700.900
4,742,900 5,385,800
Actuarial assumptions used to determine the District's accrued benefit obligation are as follows:
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 2012 of $102,750,611, ($98,359,060 for 2011) were comprised as follows.
Municipal Tax Levies
Levies for other authorities
School taxes
Greater Vancouver Transit Authority
British Columbia Assessment Authority
Greater Vancouver Regional District
Dyking Districts
Municipal Finance Authority
Total Collections for Others
Total Tax Levies
2012 2011
$ 64,939,423 $ 61,065,872
30,103,736
5,500,420
896,645
816,431
491,107
2.849
37.811.188
$ 102.750.611
Annual Report - District of Maple Ridge
Page 63
29,434,404
5,623,557
897,324
904,315
430,826
2.762
37,293,188
$ 98,359,060
2012
2011
Discount rate (long-term borrowing rate)
3.30%
3.40%
Expected future inflation rate
2.50%
2.50%
Merit and inflationary wage and salary increases averaging
3.55%
4.55%
Estimated average remaining service life of employees (years)
10.2
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 2012 of $102,750,611, ($98,359,060 for 2011) were comprised as follows.
Municipal Tax Levies
Levies for other authorities
School taxes
Greater Vancouver Transit Authority
British Columbia Assessment Authority
Greater Vancouver Regional District
Dyking Districts
Municipal Finance Authority
Total Collections for Others
Total Tax Levies
2012 2011
$ 64,939,423 $ 61,065,872
30,103,736
5,500,420
896,645
816,431
491,107
2.849
37.811.188
$ 102.750.611
Annual Report - District of Maple Ridge
Page 63
29,434,404
5,623,557
897,324
904,315
430,826
2.762
37,293,188
$ 98,359,060
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 2012 this estimate is $502,816 ($458,860 for 2011). 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 $4,539,256 over the next 2 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, 2012 of $45,357,203, ($41,042,622 for 2011) were
comprised as follows:
Beginning Balance
Collections and interest
Disbursements - operating
Disbursements - capital
Ending Balance
Development Parkland
Cost Charges Acquisition Charges
Actual Actual Actual Actual
2012 2011 2012 2011
$ 35,660,974
8,629,614
(2,086,325)
(2.662.5181
$ 39.541.745
$ 32,211,726
7,020,123
(610,934)
(2.959,941)
$ 35.660.974
Other
Restricted Revenues
Actual Actual
2012 2011
Beginning Balance $ 5,086,566 $ 4,802,418
Collections and interest 209,270 295,212
Disbursements - operating (29,851) (11,064)
Disbursements - capital (10,000) -
Ending Balance $ 5,255,985 $ 5,086,566
Annual Report - District of Maple Ridge
Page 64
$ 295,082 $ 162,355
252,785 166,482
11.606 (33,755)
$ 559,473 $ 295,082
Total
Restricted Revenues
Actual Actual
2012 2011
$ 41,042,622
9,091,669
(2,116,176)
(2.660.912)
$ 45.357.203
$ 37,176,499
7,481,817
(621,998)
(2,993,696)
$ 41,042,622
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 2012, additional information
became available about the District's inventory of tangible capital assets and the financial statements have been
retroactively adjusted. The change represents less than 1% of tangible capital assets.
The impact of these changes was to:
Decrease opening accumulated surplus by $5,243,111
Decrease closing accumulated surplus by $6,817,939 as follows:
Net Financial Position
Tangible capital assets (book value)
Undeveloped land bank
Other non-financial assets
Accumulated Surplus
- Decrease annual surplus by $1,574,829 as follows:
Revenues
Expenses (expenditures) other than capital and
amortization
Amortization expense
Annual Surplus
13. Tangible Capital Assets
Land
Buildings
Transportation network
Storm system
Fleet and equipment
Technology
Water system
Sanitary system
Other
2011 2011
(restated)
(previously reported)
$ 22,339,124
$ 22,339,124
801,626,175
808,444,114
14,832,041
14,832,041
847,673
847,673
$ 839,645,013
$ 846,462,952
2011
2011
(restated)
(previously reported)
$ 134,315,519
$ 136,022,470
83,270,902
83,270,902
17,135,746
17,267,869
33,908,871
35,483,699
Net book value
2012
$ 171,409,480
52,129,371
185,773,678
163,640,326
12,514,736
3,763,225
96,954,171
115,537,232
12.393.741
$ 814.115.960
2011
(restated)
$ 163,775,804
54,492,347
183,056,307
159,840,958
12,531,688
3,822,127
95,566,948
115,907,266
12,632,730
$ 801,626,175
For additional information, see the Schedule of Tangible Capital Assets (Schedule 5)
During the year there were no write-downs of assets (2011- $Nil) and no interest was capitalized (2011- $Nil).
In addition, roads and related infrastructure, underground networks and land contributed to the District totaled
$16,709,523 ($19,875,197 for 2011) and were capitalized at their fair value at the time of
receipt.
Works of art, artifacts, cultural and historic assets are not recorded as assets in the financial statements. The
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 65
Consolidated Financial Statements
14. Budget
Budget amounts represent the Financial Plan Bylaw adopted by Council on May 8, 2012. 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:
Revenue
Taxation
User fees and other revenue
Other
Contributed subdivision infrastructure
Total Revenue
Expenses
Protective services
Transportation services
Recreation and cultural
Water utility
Sewer utility
General Government
Planning, public health and other
Total expenses
Annual Surplus
Less:
Capital expenditures
Debt repayment
Add:
Interfund transfers
Amortization
Borrowing proceeds
Financial Plan Financial Statement
Bylaw Budget
$ 65,038,017 $ 65,038,017
35,086,269 35,086,269
42,976,048 42,976,048
12,250,000 12,250,000
155,350,334 155,350,334
32,344,677
32,344,677
17,287,026
17,287,026
21,635,975
21,635,975
16,281,644
16,281,644
10,059,710
10,059,710
15,584,156
15,584,156
4,321,633
4,321,633
117,514,821
117,514,821
$ 37,835,513 $ 37.835.513
97,311,137
4,438,689
13,397,881
18,015,247
32, 501,185
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 2012 is $862,218,440
($839,645,013 for 2011) and is distributed as follows:
Operating surplus (Schedule 1)
Equity in tangible capital assets (Schedule 2)
Reserves (Schedule 3)
Accumulated Surplus
2012
General $ 6,091,162
Sewer 3,139,776
Water 4.004,157
13,235,095
General 572,957,588
Sewer 116,943,297
Water 98,005.903
787,906,788
Funds 29,908,836
Accounts 31.167.721
61.076.557
$ 862.218.440
Annual Report - District of Maple Ridge
Page 66
Restated
2011
$ 5,750,719
2,508,311
3,176,352
11,435,382
561,498,185
117,329,209
96,474,772
775,302,166
25,144,547
27,762,918
52,907,465
$ 839.645.013
Consolidated Financial Statements
16. Expenditures and Expenses by Object
Total Expenditures and
Expenses 106,596,448 31,715,399 138,311,847 227,075,957 148,725,180
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.
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 objectives (by function) and separately disclosed in the segment report. Where certain activities
cannot be attributed to a specific segment they have been reported as unallocated. The segments and the
services they provide are as follows:
Protective Services
Protective Services is comprised of the Ridge Meadows RCMP detachment, the Maple Ridge Fire Department,
bylaw enforcement, inspection services and emergency services. Services provided by the segment are focused
on protecting the citizens of Maple Ridge.
Transportation Services
Transportation Services is comprised of Engineering, Operations, Drainage and Roads. Services provided by the
segment include the construction and maintenance of transportation related infrastructure.
Recreation and Cultural
Recreation and cultural services provides library services, access to recreation facilities and maintains and
operates District parks.
Water Utility
The Water Utility, in conjunction with Metro Vancouver, provides safe, clean, reliable water to the residents and
businesses of the District of Maple Ridge.
Sewer Utility
The Sewer Utility collects waste water and transports it to treatment plants operated by Metro Vancouver in
addition to maintaining the sanitary sewer infrastructure.
General Government
General Government provides administrative, legislative and support services for the District. Functions
include financial planning and reporting, information technology, economic development and communications.
Planning, Public Health and Other
This segment is comprised of Planning, Recycling, Cemetery and Social Planning. Activities include land use
guidelines, development of the District's official community plan, management of the recycling contract and
improving the social well-being of the community.
Unallocated
Unallocated includes revenues and expenses that cannot be directly attributed to the activities of an identified
functional segment.
Annual Report - District of Maple Ridge
Page 67
Capital
Restated
Operations
Acquisitions
2012 Total
2012 Budget
2011 Total
Goods and services
49,979,189
14,146,708
64,125,897
155,909,168
71,681,325
Wages and salaries
36,623,805
859,168
37,482,973
38,106,533
35,934,163
Interest
2,372,700
-
2,372,700
2,795,009
2,391,798
Total Expenditures
88,975,694
15,005,876
103,981,570
196,810,710
110,007,286
Amortization expenses
17,620,754
-
17,620,754
18,015,247
17,135,746
Contributed tangible
capital assets
-
16,709,523
16,709,523
12,250,000
21,582,148
Total Expenditures and
Expenses 106,596,448 31,715,399 138,311,847 227,075,957 148,725,180
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.
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 objectives (by function) and separately disclosed in the segment report. Where certain activities
cannot be attributed to a specific segment they have been reported as unallocated. The segments and the
services they provide are as follows:
Protective Services
Protective Services is comprised of the Ridge Meadows RCMP detachment, the Maple Ridge Fire Department,
bylaw enforcement, inspection services and emergency services. Services provided by the segment are focused
on protecting the citizens of Maple Ridge.
Transportation Services
Transportation Services is comprised of Engineering, Operations, Drainage and Roads. Services provided by the
segment include the construction and maintenance of transportation related infrastructure.
Recreation and Cultural
Recreation and cultural services provides library services, access to recreation facilities and maintains and
operates District parks.
Water Utility
The Water Utility, in conjunction with Metro Vancouver, provides safe, clean, reliable water to the residents and
businesses of the District of Maple Ridge.
Sewer Utility
The Sewer Utility collects waste water and transports it to treatment plants operated by Metro Vancouver in
addition to maintaining the sanitary sewer infrastructure.
General Government
General Government provides administrative, legislative and support services for the District. Functions
include financial planning and reporting, information technology, economic development and communications.
Planning, Public Health and Other
This segment is comprised of Planning, Recycling, Cemetery and Social Planning. Activities include land use
guidelines, development of the District's official community plan, management of the recycling contract and
improving the social well-being of the community.
Unallocated
Unallocated includes revenues and expenses that cannot be directly attributed to the activities of an identified
functional segment.
Annual Report - District of Maple Ridge
Page 67
Consolidated Financial Statements
Segment Report
Consolidated Report of Segmented Revenue and Expenses
For the year ended December 31, 2012
Annual Report - District of Maple Ridge
Page 68
Protective
Transportation
Recreation
Water Utility
Sewer Utility
Services
Services
and Cultural
Revenue
Tax revenue
$ -
$ -
$ -
$ 83,322 $
821,520
Other revenues
3,848,065
1,618,844
4,960,360
12,477,481
7,425,382
Senior government transfers
96,131
2,879,854
300,959
9,000
-
Development revenue
32,744
1,331,047
1,665,420
2,057,095
332,455
Interest and investment income
-
-
-
-
-
Gaming Revenues
Refinancing and other gains
-
-
Gain (loss) on disposal of capital assets
471
(261,639)
6,644
(315,867)
(949,184)
Contributed infrastructure
12,457,383
1,608,660
957,544
1,685,108
Total Revenue
3,977,411
18,025,489
8,542,043
15,268,575
9,315,281
Expenses
Operating:
Goods and services
16,771,160
3,096,107
8,145,854
10,208,323
6,564,403
Labour
12,540,440
4,943,476
8,018,388
1,252,849
604,780
Debt Servicing
15,897
62,338
1,203,035
-
sub total
29,327,497
8,101,921
17,367,277
11,461,172
7,169,183
Amortization
1,291,938
8,680,009
2,162,449
1,677,764
2,110,069
Total Expenses
30,619,435
16,781,930
19,529,726
13,138,936
9,279,252
Excess (deficiency) revenue over
$ (26,642A24)
$ 1,243.559
$(10,987,683)
$ 2,129,639 $
36,029
expenses
Annual Report - District of Maple Ridge
Page 68
Consolidated Financial Statements
General Commercial
Government Tower
1,988,014
1,157,858
206,985
(11,186)
828
3,342,499
1,512,775
Planning
487,405
1,707,451
49,979,189
Restated
Public Health
7,280,614
Total
1,983,258
Total
& Other
Unallocated
2012 Actual
Total Budget
2011 Actual
$ 1,783,118
$ 62,251,463
$ 64,939,423
$ 65,038,017
$ 61,065,872
867,317
-
34,698,238
35,086,269
32,936,021
(22,500)
201,468
4,421,302
13,997,301
12,817,578
1,035
-
5,626,781
26,725,747
3,920,831
100,406,648
3,486,028
3,486,028
1,753,000
3,473,800
66,556,832 $ 22,573.427
819,341
819,341
500,000
756,427
-
-
102,031
(1,530,761)
-
(632,238)
16,709,523
12,250,000
19,875,197
2,628,970
66,556,832
129,169,875
155,350,334
134,315,519
2,998,486
487,405
1,707,451
49,979,189
58,598,032
45,780,996
7,280,614
-
1,983,258
36,623,805
38,106,533
35,098,108
354,323
689,385
47,722
2,372,700
2,795,009
2,391,798
10,633,423
1,176,790
3,738,431
88,975,694
99,499,574
83,270,902
1,497,057
201,468
17,620,754
18,015,247
17,135,746
12,130,480
1,176,790
3,939,899
- 106,596,448
117,514,821
100,406,648
$ (8,787,981) $
335,985
$ (1,310,929) $
66,556,832 $ 22,573.427
$ 37,835,513
$ 33,908,871
Annual Report - District of Maple Ridge
Page 69
Consolidated Financial Statements
Schedule of Change in Operating Accumulated Surplus
For the year ended December 31, 2012
Revenue
Taxes for municipal purposes
User fees and other revenues
Senior government transfers
Development Revenue
Interest and investment income
Gaming revenues
Refinancing and other gains
Expenses
Protective services
Transportation services
Recreation and cultural
Water utilities
Sewer utilities
General government
Public and environmental health
Annual Surplus
Internal transfers
Transfers to capital funds
Transfers to reserves
Increase (decrease) in operating accumulated surplus
Operating accumulated surplus- beginning of year
Operating accumulated surplus -end of year (Note 15)
Actual
2012
$ 64,939,423
34,698,238
2,114,054
2,390,242
2,920,095
819,341
74,100
107,955,493
29,327,497
8,101,921
17,266,452
11,461,172
7,169,183
11,911,038
3,738.431
88,975,694
18,979,799
Budget
2012
$ 65,038,017 $
35,086,269
2,042,976
5,499,646
1,178, 000
500,000
109,344,908
31,270,683
8,392,776
19,153,680
14,534,928
8,018,421
13,995,553
4.133.533
99,499,574
9,845,334
Schedule 1
Actual
2011
61,065,872
32,936,021
2,731,515
831,922
2,922,382
756,427
922.856
102,166,995
27,510,554
7,531,849
17,626,618
8,938,239
6,850,841
11,346,170
3.466.631
83,270,902
18,896,093
(6,008,850) (9,613,785) (5,730,382)
(11,171,236) (5,622,0041 (13,040,672)
1,799,713 (5,390,455) 125,039
11,435.382 11,435,382 11,310,343
$ 13,235.095 $ 6,044,927 $ 11,435,382
Annual Report - District of Maple Ridge
Page 70
Consolidated Financial Statements
Schedule of Change in Equity in Capital Assets
For the year ended December 31, 2012
Revenue
Subdivision infrastructure contributions
Senior government transfers
Development fees
Other capital contributions
Disposal of tangible capital assets
Total Revenue
Expenses
Amortization
Total Expenses
Annual Surplus
Internal Transfers
Transfers and principal payments from revenue funds
Transfers from reserves
Increase (decrease) in equity in capital assets
Equity in capital assets - beginning of the year
Equity in capital assets - end of the year (Note 15)
Actual Budget
2012 2012
$ 16,709,523 $
2,307,248
2,650,912
585,627
(1.604.861)
20,648,449
12,250,000 $
11,954,325
19,336,570
1,889,531
45,430,426
Schedule 2
Restated
Actual
2011
19,875,197
10,086,063
2,993,696
95,213
(1.453.063)
31,597,106
17.620.754
18,015,247
17,135, 746
17,620,754
18,015,247
17,135, 746
3,027,695
27,415,179
14,461,360
6,008,850
9,613,785
5,730,382
3,568.077
21,270,012
6,192,597
12,604,622
58,298,976
26,384,339
775.302.166
775,302,166
748,917,827
$ 787.906.788 $
833,601,142 $
775,302,166
Annual Report - District of Maple Ridge
Page 71
Consolidated Financial Statements
Schedule of Change in Reserved Accumulated Surplus
For the year ended December 31, 2012
Revenue and Transfers
Revenue
Interest and investment income
Add (less)
Internal transfers
Transfers from revenue funds
Transfers to capital funds
Increase (decrease) in Reserved Accumulated Surplus
Reserved Accumulated Surplus - Beginning of the Year
Reserved Accumulated Surplus- End of Year (Note 15)
Actual Budget
2012 2012
$ 565,933 $ 575,000 $
Schedule 3
Actual
2011
551,418
11,171,236 5,622,004 13,040,672
(3,568,077) (21,270,012) (6,192,597)
8,169,092 (15,073,008) 7,399,493
52,907,465 52,907,465 45,507,972
$ 61,076,557 $ 37,834,457 $ 52,907,465
Annual Report - District of Maple Ridge
Page 72
This Page Left Blank Intentionally
Annual Report - District of Maple Ridge
Page 73
Consolidated Financial Statements
Schedule 4
Continuity Schedule of Debenture Debt
For the Year Ended December 31, 2012
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%
Oct 2012/2017
6562/08
General Government/River Road Drainage
2.1%
Oct 2012/2027
6560/08
Protective Services/Animal Shelter
2.9%
Oct 2012/2037
6559/08
Public Health/Cemetery Expansion
2.9%
Oct 2012/2037
6679/09
Public Health/Cemetery Expansion
2.9%
S u btota I
LESS:
Sinking Funds
Dec 2006/2027
6246/99
General Government/Downtown Office Complex
5.0%
S u btota I
Net Amount
Annual Report - District of Maple Ridge
Page 74
Consolidated Financial Statements
Dec 31, 2011 New Debt Issued Principal/ Sinking Fund 2012 Interest Paid/
Balance During the year Sinking Fund Earnings Balance Earned
Outstanding Payments Outstanding For The Year
22,125,645
1,113,050
21,012,595
1,203,035
3,068,294
154,344
2,913,950
166,823
16,300,000
-
-
16,300,000
813,370
-
2,675,000
2,675,000
62,338
625,000
625,000
15,897
1,520,000
1,520,000
38,573
700,000
-
700,000
9,150
41,493,939
5,520,000
1,267,394
45,746,545
2,309,186
2,988,455
-
547,383
123,985 3,659,823
123,985
2,988,455
-
547,383
123,985 3,659,823
123,985
$ 38,505,484 $
5,520,000 $
1,814,777 $
123,985 $ 42,086,722 $
2,185,201
Annual Report - District of Maple Ridge
Page 75
Consolidated Financial Statements
Schedule of Tangible Capital Assets
For the year ended December 31, 2012
Historical Cost 1
Opening cost (as restated)
Additions
Disposals
Accumulated Amortization
Opening balance (as restated)
Amortization expense
Effect of disposals
Net Book Value as at December 31, 2012
Net Book Value as at December 31, 2011
Schedule 5
Transportation
Land Building Network Storm System
$ 163,775,804 $ 88,421,149 $ 270,194,815 $ 206,545,751
7,633,675 310,876 8,076,994 6,825,913
- (297,950) (448,622) (298,889)
171,409,479 88,434,075 277,823,187 213,072,775
33,928,802 87,138,508 46,704,793
2,661,533 5,338,241 2,809,416
(285,632) (427,240) (81,760)
- (36,304,703) 92,049,509 (49,432,449)
$ 171,409,479 $ 52,129,372 $ 185,773,678 $ 163,640,326
$ 163,775,804 $ 54,492,347 $ 183,056,307 $ 159,840,958
1 Historical cost includes work in progress at December 31, 2012 of $1,326,427 ($(1,654,418) for 2011) comprised of:
Land $232,533 ($225,472 for 2011); Buildings $44,144 ($204,224 for 2011); Transportation network $825,080 ($988,211 for 2011);
Storm system $- ($5,055 for 2011); Fleet and equipment $85,683 ($40,049 for 2011); Technology $77,102 ($92,548 for 2011); Water
system $10,449 ($51,576 for 2011); Sanitary system $8,056 ($22,815 for 2011); and Other $43,380 ($24,467 for 2011). Work in
progress is not amortized.
2 "Other" at net book value includes Furniture and Fixtures at $770,689 ($947,526 for 2011) and structures at $11,623,051 ($11,685,204
for 2011)
Annual Report - District of Maple Ridge
Page 76
Consolidated Financial Statements
Fleet and
Equipment Technology Water System Sanitary System Other2 Total
$ 23,502,485 $
8,452,783 $
120,616,126 $
149,885,106 $
23,529,837 $
1,054,923,856
1,361,312
706,660
3,311,380
2,625,617
862,972
31,715,399
(352,328)
(617,822)
(483,711)
(1,218,900)
(259,519)
(3,977,741)
24,511,469
8,541,621
123,443,795
151,291,823
24,133,290
1,082,661,514
10,970,797
4,630,656
25,049,178
33,977,840
10,897,105
253,297,679
1,301,841
759,529
1,608,290
2,046,467
1,095,437
17,620,754
(275,905)
(611,789)
(167,844)
(269,716)
(252,993)
(2,372,879)
11,996,733
4,778,396
26,489,624
35,754,591
(11,739,549)
(268,545,554)
$ 12,514,736 $
3,763,225 $
96,954,171 $
115,537,232 $
12,393,741 $
814,115,960
$ 12,531,688 $
3,822,127 $
95,566,948 $
115,907,266 $
12,632,730 $
801,626,175
Annual Report - District of Maple Ridge
Page 77
Consolidated Financial Statements
Schedule 6
Continuity Schedule of Reserves
For the year ended December 31, 2012
Annual Report - District of Maple Ridge
Page 78
Balance
Interest
Dec. 31, 2011
Allocated
Reserve Funds
Local Improvements
$ 2,410,449 $
11,849
Equipment Replacement
8,739,798
144,117
Capital Works
9,597,847
182,170
Fire Department Capital Acquisition
2,636,745
49,944
Sanitary Sewer
1,525,588
23,944
Land
234.121
3,672
Total Reserve Funds
25,144,548
415,696
Reserve Accounts
Specific Projects - Capital
4,279,626
-
Specific Projects - Operating
4,840,167
Self Insurance
921,367
14,396
Police Services
3,209,740
45,703
Core Development
904,121
17,159
Recycling
1,504,858
25,068
Community Development
1,274
22
Building Inspections
1,579,971
24,797
Gravel Extraction
478,835
7,493
Neighbourhood Improvements
51,447
622
Facility Maintenance
479,668
11,838
Snow Removal
686,015
Cemetery Maintenance
109,068
Infrastructure Sustainability (Town Centre Buildings)
38,926
Infrastructure Sustainability (Road Network)
882,417
Infrastructure Sustainability (Drainage)
201,882
Critical Infrastructure
200,052
3,139
Infrastructure Grants Contribution
9,383
Gaming Revenues
704,430
Self Insurance (sewer utility)
108,873
Self Insurance (water utility)
89,028
Specific Projects (sewer utility)
2,917,913
Specific Projects (water utility)
3,563,856
-
Total Reserve Accounts
27,762,917
150,237
Total Reserves
565,933
52,907,465
Annual Report - District of Maple Ridge
Page 78
Consolidated Financial Statements
Transfers
Transfers
Balance
Revenue Funds
Capital Funds
Dec 31, 2012
$ 124,538
$
$ 2,546,836
2,274,005
(956,015)
10,201,905
647,107
1,107,851
11,534,975
1,222,867
(71,761)
3,837,795
-
-
1,549,532
-
237,793
4,268,517
80,075
29,908,836
614,280
(953,501)
3,940,405
3,064,553
7,904,720
(81,933)
853,830
440,797
(106,860)
3,589,380
416,868
(718)
1,337,430
25,747
(36,082)
1,519,591
-
1,296
1,604,768
1,387
487,715
-
(52,069)
-
272,785
(13,915)
750,376
-
686,015
16,130
125,198
65,934
104,860
870,452
(739,431)
1,013,438
211,930
(163,951)
249,861
-
203,191
-
9,383
612,671
(273,290)
1,043,811
6,500
115,373
6,500
95,528
60,993
(421,295)
2,557,611
297,125
(887,040)
2,973,941
6,902,719
(3,648,152)
31,167,721
(3,568,077) $
$ 11,171,236 $
61,076,557
Annual Report - District of Maple Ridge
Page 79
General Comparative Statistics
Municipal Government Incorporated September 12, 1874
Education
6.
Arcus Community Resources
Health Care
Mayor and 6 Council Members
2. Ridge Meadows Hospital
Health Care
7.
Safeway Maple
Ridge
Grocery
2012
2011
2010
2009
2008
2002
Population 1
80,270
79,140
76,418
75,051
73,957
68,527
Registered Voters 2
51,089
51,089
48,034
48,034
48,034
34,177
Local Unemployment Rate 3
6.7%
7.3%
7.5%
7.1%
4.3%
7.7%
Municipal Full -Time Employees 4
365
355
340
330
317
234
Total Part-time Hours
270,468
261,465
265,572
163,350
139,575
145,105
Top 10 Employers Ranked by # of Employees 5
1. School District #42
Education
6.
Arcus Community Resources
Health Care
2. Ridge Meadows Hospital
Health Care
7.
Safeway Maple
Ridge
Grocery
3. District of Maple Ridge
Government
8.
West Coast Auto
Group
Vehicle Sales
4. Overwaitea Food Group
Grocery
9.
Waldun Forest
Products
Wood Products
5. Fraser Regional Corrections
Corrections
10.
Interfor
Lumber
Number of Schools 6
Elementary Schools
17
16
18
18
18
20
Secondary Schools
5
5
5
5
5
4
Alternate/Special Education Schools
4
4
2
2
2
1
Continuing Education Facilities
1
1
1
2
4
4
Private Schools
5
5
3
3
3
4
Preschools
21
20
23
23
23
23
Day Care Centres
96
115
111
113
114
84
No. of Properties (Folios)
28,367
27,943
27,423
27,030
26,362
23,185
Land Area -Designated Land Use(in Ha) 7
Residential
5,647
5,651
5,655
5,658
5,661
5,159
Agricultural
3,586
3,590
3,594
3,594
3,594
3,711
Park/Conservation 8
1,965
1,954
1,947
1,944
1,941
2,056
Employment 9
707
710
710
710
710
787
Mixed Use
76
76
76
76
76
-
Institutional/Civic 10
336
336
336
336
336
249
Forest 11
2,443
2,443
2,443
2,443
2,443
-
Transportation/Utilities 12
-
-
-
-
-
274
Total Designated Land
14,760
14,760
14,760
14,760
14,760
12,236
Non -Designated Land
11,950
11.950
11,950
11.950
11,950
14,474
Total Land Area (in Ha)
26,710
26,710
26,710
26,710
26,710
26,710
Roads (in Km) 13
Paved
473
470
469
466
464
435
Unpaved
6
6
6
7
7
7
Sewer Lines (in Km) 13
Sanitary
279
270
267
265
261
250
Storm 14
296
291
286
280
273
213
Water Lines (in Km)13
382
379
375
373
373
336
Parks Area (in Ha) (No. of Parks in Brackets) 15
Municipal 16 (61)
256 (58)
254
(55) 253
(55) 253
(54) 246
(45) 205
Regional ( 2)
416 ( 2)
416
( 2) 416
( 2) 416
( 2) 414
( 2) 414
Provincial 17 ( 1)
55,596 ( 1)
55,596
( 1) 55,596
( 1) 55,596
( 1) 55,596
( 1) 55,596
1 Maple Ridge Planning Department and Metro Vancouver
2 Voters are registered every three years at the time of the election - Maple Ridge Clerk's Department
3 Statistics Canada Labour Force Survey
4 Total includes full-time equivalent employees - Maple Ridge Human Resources Department
5 BC Stats, October 2011
6 School District No 42, Maple Ridge Licences, Permits & Bylaws Department and www.fisabc.ca
7 Revised as a result of the Official Community Plan - Planning Department
8 Parks that were designated Agricultural have a new designation (Parks within the ALR) and are tracked under Schools/Park/Conservation
9 Land use category has changed
10 Land use category has changed - Schools are now included in the Institutional figure
11 Reporting method has changed
12 Designation no longer exists. Most land captured under Forest
Is Maple Ridge Engineering Department
14 A few storm pipes have been redrawn and recalculated in the system - Maple Ridge Engineering Department
15 Maple Ridge Parks & Facilities Department
16 Addition to the existing North Alouette River Greenway increased hectares
17 11,700 he are within Municipal boundary
Annual Report- District of Maple Ridge
Page 80
General Comparative Statistics
Police 20
2012
2011
2010
2009
2008
2002
Dog Licences Issued 18
8,546
8,567
8,964
8,437
8,455
6,970
Business Licences Issued 19
4,215
4,199
4,340
4,032
4,185
3,218
Building Permits 19
1.7
1.7
1.6
1.7
1.7
-
Total Issued
638
796
760
771
861
1,072
Value
$111,574,000
$134,356,000
$147,204,000
$ 89,283,000
$136,278,600
$126,612,466
Police 20
RCMP Members
84.0
84.0
84.0
82.3
86.3
68
Integrated Homicide Investigation (IHIT)
3.1
3.1
2.9
2.6
2.6
-
Emergency Response Team (ERT)
1.7
1.7
1.6
1.7
1.7
-
Police Dog Service (PDS)
1.7
1.7
1.8
2.1
Forensic Identification Service (FIS)
2.7
2.7
2.7
2.7
LMD Reconstructionists (ICARS)
0.8
0.8
0.8
1.3
Community Safety Officers
3.0
3.0
3.0
3.0
3.0
-
Auxiliary Police Officers
31.0
23.0
19.0
21.0
25.0
26
Fire Personnel: 21
Fire Chiefs/Directors
2
2
2
2
2
2
Assistant Fire Chiefs
4
4
4
4
4
4
Fire Training Officer
1
1
1
-
Fire Captains
8
8
8
6
4
-
Fire Lieutenants
4
4
4
4
4
-
Full -Time Firefighters
38
32
28
29
25
-
Paid -on-call: Hall #1
29
29
51
54
51
41
Hall #2
19
20
22
21
22
21
Hall #3
18
15
21
24
25
23
Accumulated Surplus
Funded Reserves
Capital Fund
Equity in Capital Assets
Operating Surplus
Total Surplus and Reserves 22
Long Term Debt
Parks & Recreation
Public Works
Protective Services
Public Health
General Government
Total General Fund
Waterworks Utility
Sanitary Sewer Utility
Total Gross Debt
Debt Per Capita
Debt Payment as a Percentage
of Expenses 23
Remaining Debt Servicing
Capacity 24
$ 61,076,557 $ 52,907,465 $ 45,507,972 $ 46,017,803 $ 47,902,778 $ 26,020,603
- - - - - ( 1,331,522)
787,906,788 775,302,166 750,430,947 720,336,200 692,653,895 24,689,081
13.235.095 11.435.382 11.310.343 11.427.836 11.125.557 17.805.836
$862,218,440 $839,645,013 $807,249,262 $777,781,839 $751,682,230 $ 42,494,917
$ 21,012,595 $ 22,125,645 $ 23,208,131 $ 24,260,892 $ 25,284,744 $ 28,100,629
2,675,000 - - 26,405 52,729 964,768
625,000 - - -
2,220,000 - - -
15,554,127 16,379,839 17,175,363 17,942,005 18,680,767 3,585,316
$ 42,086,722 $ 38,505,484 $ 40,383,494 $ 42,229,302 $ 44,018,240 $ 32,650,713
$ 1,192,564
2,309,361
$ 42,086,722 $ 38,505,484 $ 40,383,494 $ 42,229,302 $ 44,018,240 $ 36,158,638
$ 524 $ 487 $ 528 $ 563 $ 595 $ 528
3.8% 4.0% 4.2% 4.4% 4.9% 9.9%
$ 19,304,638 $ 16,836,886 $ 14,931,659 $ 12,948,696 $ 11,399,477 n/a
18 Maple Ridge Finance Department
19 Maple Ridge Licences, Permits & Bylaws Department
20 Centralization of 5 members - 2 PDS and 3 FIS + 1 reg member increase of new Traffic Sgt. Position, IHIT-started 2nd quarter 2003, ERT -started 2nd quarter 2006 -
Ridge Meadows RCMP
21 As of 2011 the number of paid -on-call members does not include career members. In prior years the total number of paid -on-call did include career members - Maple
Ridge Fire Department
22 New accounting standards were adopted effective January 1, 2008. These new standards required the District to record tangible capital assets at cost and include
them in the accumulated surplus total. This information is not available for years prior to 2008 - Maple Ridge Finance Department
23 As a result of the new accounting standards debt payment is now calculated as a percentage of expenses. Prior to 2008 it was calculated as a percentage of non -
capital expenditures - Maple Ridge Finance Department
24 The calculation method changed with the adoption of the Community Charter and has not been calculated for the years shown prior to 2004 - Maple Ridge Finance
Department.
Annual Report- District of Maple Ridge
Page 81
Major Property Tax Payers
Annual Report - District of Maple Ridge
Page 82
Registered Owner
Primary Property
Taxes Levied
1.
BC Hydro & Power Authority
Distribution Lines
$1,034,439
2.
Sun Life Assurance Company of Canada
Westgate Shopping Centre
991,828
3.
International Forest Products Ltd.
Lumber Mills
773,229
4.
Bucci Investment Corporation Inc
Valley Fair Mall
699,655
5.
M R Landmark 2000 Centre Ltd
Shopping Centre & Auto Dealership
631,846
6.
Narland Properties (Haney) Ltd.
Haney Place Mall
527,258
7.
Telus (BC Telephone Company)
Poles, Lines, Towers
470,228
8.
BC Gas Utility Ltd.
Gas Lines
438,543
9.
Canadian Pacific Railway Co.
Railway Tracks
317,955
10.
22475 Dewdney Trunk Road Inc.
Maple Ridge Square
290,474
11.
Canadian Property Holdings
Retail
281,206
12.
Royal Canadian Legion Branch No 88
Strata Rental Units/Legion
264,302
13.
Damka Lumber & Development Ltd.
Meadow Ridge Shopping Centre
251,004
14.
Mary Jones Properties
Shopping Centre & Auto Dealership
229,207
15.
Ridge Meadows U -Lok
Storage/Warehousing
208,545
16.
E -One Moli Energy (Canada) Limited
20000 Stewart Crescent
197,201
17.
Viam Holdings Ltd.
Strata Rental Units
185,013
18.
Garmar Holdings Ltd
Storage/Warehousing/Vacant Land
184,937
19.
Alpi Construction/Ventures Ltd
Storage/Warehousing
181,847
20.
Maple Ridge Senior Village Holdings
Senior Living
171,898
21.
Target Products Ltd
Storage/Warehousing/Vacant Land
165,959
22.
Great Pacific Industries Inc.
Shopping Centre
164,447
23.
Ron Jones Ltd.
Retail
160,335
24.
Sy Fong Holdings Ltd
Shopping Centre
151,677
25.
RPM Holdings Ltd
Automobile Dealership
140,124
Annual Report - District of Maple Ridge
Page 82
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 2012 taxation year are exempted under Bylaw #6863-2011, adopted
on October 25, 2011.
2012 Permissive Tax Exemptions - Taxes Forgone
Taxes
Property Address Foregone
Cam Neely Arena (90% exemption)
Fraternal Order of Eagles, Maple Ridge Aerie 2831
Girl Guides of Canada
Golden Ears Winter Club (95% exemption)
Katie's Place
Maple Ridge Golf Course Ltd.
Maple Ridge Search and Rescue Society
Ridge Meadows Recycling Society
Ridge Meadows Senior Society
Ruskin Community Hall
Scout Properties (BC/Yukon) Ltd.
Society for the Prevention of Cruelty to Animals
23448 105 Avenue
$47,433.46
23461 132 Avenue
5,811.25
26521 Ferguson Avenue
6,990.18
23588 105 Avenue
39,492.83
Unit 2 - 10235 Jackson Road
1,734.32
20818 Golf Lane
27,034.36
23598 105 Avenue
7,710.90
10092 236 Street
11,197.34
12148 224 Street
44,305.84
28395 96 Avenue
4,110.75
27660 Dewdney Trunk Road
13,873.18
Unit 1 - 10235 Jackson Road
8,647.40
Annual Report - District of Maple Ridge
Page 83
Permissive Tax Exemptions
Property
Address
Taxes
Foregone
Heritage
27289 96 Avenue
$ 2,750.82
Haney Brick Yard Office & Haney Brick Yard House
22520 116 Avenue
$ 7,672.72
Haney House
11612 224 Street
1,970.83
Masonic Lodge
22272 116 Avenue
4,202.82
Old Japanese School House
11739 223 Street
3,392.29
St. Andrews United Church
22279 116 Avenue
2,226.74
Churches
Apostles of Infinite Love, Canada
27289 96 Avenue
$ 2,750.82
BC Conference of the Mennonite Brethren Churches Inc.
20450 Dewdney Trunk Road
22,637.70
Burnett Fellowship Baptist Church
20639 123 Avenue
3,466.51
Christian & Missionary Alliance - Canadian Pacific District
20399 Dewdney Trunk Road
5,231.32
Christian Reformed Church of Maple Ridge BC
20245 Dewdney Trunk Road
4,670.44
Church of the Nazarene
21467 Dewdney Trunk Road
5,025.94
Cornerstone Neighbourhood Fellowship Baptist church
9975 272 Street
8,990.77
First Church Christ Scientist
11916 222 Street
2,162.55
Generations Christian Fellowship
11601 Laity Street
9,907.71
High Way Church
21746 Lougheed Highway
5,455.20
Lord Bishop of New Westminster (St. John Evangelical)
27123 River Road
5,852.93
Maple Ridge Baptist Church
22155 Lougheed Highway
43,604.65
Maple Ridge Vineyard Christian Fellowship
22336 Dewdney Trunk Road
707.21
Parish of St. George, Maple Ridge
23500 Dewdney Trunk Road
4,003.57
Pentecostal Assemblies of Canada
11756 232 Street
9,395.66
Port Hammond United Church
11391 Dartford Street
1,432.57
President of the Lethbridge Stake (Mormon Church)
11750 207 Street
4,531.11
Roman Catholic Archbishop of Vancouver
22561 121 Street
3,259.30
Roman Catholic Archbishop of Vancouver Church
20285 Dewdney Trunk Road
7,930.93
Ruskin Gospel Church
28304 96 Avenue
3,270.02
St. John the Divine Anglican Church
21299 River Road
4,815.72
St. Paul's Evangelical Lutheran Church of Haney BC
12145 Laity Street
4,167.91
Timberline Ranch
22351 144 Avenue
341.77
Trustees of St. Andrews Congregation of the United Church of Canada
22165 Dewdney Trunk Road
15,724.92
Trustees of the Congregation of the Haney Presbyterian Church
11858 216 Street
6,082.76
Trustees of the Maple Ridge East Congregation of Jehovah's
11770 West Street
5,550.46
Trustees of Webster's Corner United Church
25102 Dewdney Trunk Road
2,769.87
Wildwood Fellowship Church
10810 272 Street
2,650.79
Schools
Haney - Pitt Meadows Christian School Association
12140 203 Street
6,239.97
Meadowridge School Society
12224 240 Street
11,820.83
Roman Catholic Archbishop of Vancouver
22561 121 Avenue
3,282.86
2012 Property Taxes Forgone Through Permissive Tax Exemptions
$408,108.52
Annual Report - District of Maple Ridge
Page 84
Assessment/Taxation Comparative Statistics
School Tax Rate (per $1,000)1
2012
2011
2010
2009
2008
2002
Assessment for General Taxation 1
$ 2.0127
$ 2.0126
$ 2.1080
$ 2.0557
$ 2.0018
Land
$ 8,212,774,149
$ 7,893,170,824
$ 7,185,654,432
$ 7,368,934,169
$ 7,302,261,702
$ 2,893,505,637
Less: Exempt Land
811.751.851
785.774.918
739.218.568
764.792.481
757.669.032
316.593.785
Net Land Assessment
$ 7,401,022,298
$ 7,107,395,906
$ 6,446,435,864
$ 6,604,141,688
$ 6,544,592,670
$ 2,576,911,852
Improvements
$ 5,638,417,606
$ 5,657,790,356
$ 5,484,247,927
$ 5,867,354,145
$ 5,368,299,210
$ 2,471,475,641
Less: Exempt Imp & Utilities
580.271.129
535.224.486
543.508.736
825.944.146
525.653.258
309.294.304
Net Improvement Assessment
$ 5,058,146,477
$ 5,122,565,870
$ 4,940,739,191
$ 5,041,409,999
$ 4,842,645,952
$ 2,162,181,337
Total Taxable Assessment
$12,459,168,775
$12,229,961,776
$11,387,175,055
$11,645,551,687
$11,387,238,622
$ 4,739,093,189
Assessment for School Taxation
1 $12,342,368,776
$12,074,728,558
$11,271,250,273
$11,509,363,945
$11,241,242,669
$ 4,704,437,907
General & Debt Tax Rates (per $1,000)
2
.3244
.3500
.3802
.3677
.3381
Residential
$ 3.7089
$ 3.5654
$ 3.6127
$ 3.3310
$ 3.1902
$ 5.1622
Utilities
36.2833
36.5885
36.9355
37.3234
37.7449
39.9999
Industrial
32.9650
31.3503
29.7333
33.7818
35.9613
47.8372
Business/Other
10.6591
11.0721
10.8408
10.9671
10.4955
13.0083
Seasonal/Recreational
10.4940
10.3621
10.0637
8.5605
8.2311
10.2821
Farm
24.4024
23.0294
22.1579
21.3465
20.5314
14.9770
School Tax Rate (per $1,000)1
Residential
$ 2.0127
$ 2.0126
$ 2.1080
$ 2.0557
$ 2.0018
$ 3.9475
Utilities
14.2000
14.1000
14.4000
14.5000
14.2000
15.0000
Industrial
2.5600
2.6400
3.4000
7.0000
9.3000
12.5000
Business/Other
6.4000
6.6000
6.8000
7.0000
6.8000
9.9000
Seasonal/Recreational
3.4000
3.4000
3.5000
3.7000
3.6000
4.5000
Farm
3.4500
3.4000
6.8000
6.9000
6.8000
6.8000
Residential Tax Rate (per $1,000) 2
General (incl. Reg. Library)
$ 3.7089
$ 3.5654
$ 3.6127
$ 3.3310
$ 3.1902
$ 5.1038
Debt after 2004 incl. above 2005=Fire
.3799
.3324
.2997
.2389
.1906
.0584
Transit Authority (GVTA)
.3244
.3500
.3802
.3677
.3381
.2874
Local School Levy
2.0127
2.0126
2.1080
2.0557
2.0018
3.9475
Regional District
.0575
.0658
.0686
.0661
.0655
.1083
Municipal Finance Authority
.0002
.0002
.0002
.0002
.0002
.0003
BC Assessment
.0599
.0621
.0664
.0641
.0615
.1245
$ 6.5435
$ 6.3885
$ 6.5358
$ 6.1237
$ 5.8479
$ 9.6302
Utilities & Penalties
Current Years Levy
$117,585,020
$112,008,686
$106,543,694
$101,308,315
$95,221,709
$65,465,815
Per Capita
$ 1,519
$ 1,447
$ 1,440
$ 1,369
$ 1,288
$ 955
Collections
$112,753,690
$107,423,059
$102,068,269
$ 97,867,927
$92,190,446
$62,796,422
Percent of Levy
95.89%
95.91%
95.80%
96.60%
96.82%
95.92%
Gross Tax Collections
$117,147,840
$111,075,275
$105,757,417
$100,255,971
$94,716,144
$66,238,488
Percent of Current Levy
99.63%
99.17%
99.26%
98.96%
99.50%
101.18%
Taxes Outstanding
$ 6,523,648
$ 6,086,468
$ 5,154,984
$ 5,087,219
$ 4,075,978
$ 1,896,348
Effective in 1983, actual value assessments were used in determining tax levies for general Municipal purposes and effective in 1984 for School
purposes, pursuant to the policy of the Province of British Columbia.
Z Variable tax rates were established in 1983 for different classes of property pursuant to the policy of the Province of British Columbia for Municipal
Government services and 1984 for all other Government Levies.
Annual Report- District of Maple Ridge
Page 85
Property Assessments & Tax Rates
By Property Class
Analysis of 2012 Rates (Per $1,000)
General and Debt
3.7089
Major
Light
Business
Seasonal
School
Residential
Utilities
Industrial
Industrial
Other
Recreational
Farm
Analysis of 2012 Taxable Values
Regional District and 911 Emergency
0.0575
0.2013
Transit Authority
0.3244
2.7171
For General Purposes
($ in 1,000's) 11,378,149
12,372
17,628
216,650
826,071
2,966
5,333
Percentage of Taxable Values 91.34%
0.10%
0.14%
1.74%
6.63%
0.01%
0.04%
Percentage of General Taxation 77.40%
0.81%
1.10%
4.24%
16.16%
0.06%
0.23%
Analysis of 2012 Rates (Per $1,000)
General and Debt
3.7089
36.2833
Fire
0.3799
3.7167
School
2.0127
14.2000
BC Assessment
0.0599
0.5113
Municipal Finance Authority
0.0002
0.0007
Regional District and 911 Emergency
0.0575
0.2013
Transit Authority
0.3244
2.7171
32.9650
3.3768
2.5600
0.5113
0.0007
0.1955
2.2519
10.6591
10.6591
1.0919
1.0919
2.5600
6.4000
0.1843
0.1843
0.0007
0.0005
0.1955
0.1409
1.9132
1.5485
10.4940
24.4024
1.0750
2.4997
3.4000
3.4500
0.0599
0.0599
0.0002
0.0002
0.0575
0.0575
0.3179
0.3599
1. Properties are categorized into 9 different classes for assessment and taxation purposes
2• The District of Maple Ridge has no properties within classes 3 (Forestry) and 7 (Tree Farm)
3. Tax revenue requirements are approved by Council through the District's Business Planning Process. Property Assessments, as determined by
BC Assessments are used to derive the tax rates levied to property owners to realize the required revenue.
Annual Report - District of Maple Ridge
Page 86
Revenue & Expenses
Last Five Fiscal Years Comparison
Revenue
$ 49,979,189
$ 45,780,996
$ 44,652,062
$ 42,644,006 $
40,279,499
Wages and Salaries
2012
2011
2010
2009
2008
Property Taxes
$ 64,939,423
$ 61,065,872
$ 57,102,978
$ 53,744,200
$ 50,028,475
Fees
34,698,238
32,936,021
31,986,573
30,299,883
29,734,827
Investment Income
3,486,028
3,473,800
3,936,552
4,675,736
4,373,379
Developer Contributions
22,336,304
23,796,028
28,178,044
24,070,731
34,135,750
Other Government Transfers
5,240,643
13,574,005
8,689,257
4,960,467
2,976,171
Other Proceeds and Gains (losses)
(1,530,761)
(530,207)
(338,223)
(1,054,873)
485,106
$129,169,875
$134,315,519
$129,555,181
$116,696,144
$121,733,708
Expenses'
Analysis by function
Protective Services
$ 30,619,435
$ 28,793,697
$ 26,763,533
$ 25,008,681
$ 22,310,829
Transportation Services
16,781,930
16,032,874
15,281,119
15,519,693
15,092,826
Recreation & Cultural
19,529,726
19,729,780
19,251,435
18,952,403
17,371,422
Water Utility
13,138,936
10,581,132
10,602,971
9,108,096
8,181,060
Sewer Utility
9,279,252
8,787,219
8,340,931
8,005,891
8,185,694
General Government
13,307,270
12,816,529
12,813,760
12,497,369
12,558,434
Planning, Public Health & Other
3,939,899
3,665,417
3,637,850
3,173,809
3,057,413
$106,596,448
$100,406,648
$ 96,691,599
$ 92,265,942
$ 86,757,678
Analvsis by obiect
Goods and Services
$ 49,979,189
$ 45,780,996
$ 44,652,062
$ 42,644,006 $
40,279,499
Wages and Salaries
36,623,805
35,098,108
32,790,856
31,066,979
28,409,307
Interest and Financing Fees
2,372,700
2,391,798
2,468,972
2,546,233
2,625,780
Amortization Expense
17,620,754
17,135,746
16,779,709
16,008,724
15,443,192
$106,596,448
$100,406,648
$ 96,691,599
$ 92,265,942 $
86,757,778
Annual surplus $ 22,573,427 $ 33,908,871 $ 32,863,582 $ 24,430,202 $ 34,975,930
Net financial assets $ 32,721,228 $ 22,339,124 $ 16,503,061 $ 15,220,515 $ 15,185,951
Effective January 1, 2008 the District adopted new accounting standards prescribed by the Public Sector Accounting Board. That change
involved a move from reporting expenditures to expenses, recording tangible capital assets at cost and amortizing them over time. Amounts
reported starting in 2008 reflect the new standards; amounts reported for years prior to 2008 reflect the standards in place in those years.
Annual Report - District of Maple Ridge
Page 87
Tangible Capital Assets Acquired
Last Five Fiscal Years Comparison
Total Capital Acquisitions $31,715,399 $46,295,460 $45,820,180 $41,763,242 $46,053,857
Source of Fundin
Revenue Funds
2012
2011
2010
2009
2008
Capital Acquisitions
1,239,378
1,277,606
4,761,780
9,278,410
9,316,349
General Government
$ 724,597
$ 913,388
$ 1,500,502
$ 1,247,618
$ 909,989
Transportation
19,686,585
16,858,455
22,641,078
19,315,595
21,805,576
Parks and Recreation
4,016,042
10,236,766
10,366,173
4,343,367
9,376,406
Protective Services
672,549
826,326
3,263,489
7,057,802
4,005,229
Public Health and Other
439,678
1,460,975
49,986
133,765
1,961,361
Sanitary Sewer & Waterworks
6,175,948
15,999,550
7,998,952
9,665,095
7,995,296
Total Capital Acquisitions $31,715,399 $46,295,460 $45,820,180 $41,763,242 $46,053,857
Source of Fundin
Revenue Funds
$ 7,867,805
$11,199,633
$ 8,024,025
$ 6,796,133
$ 2,648,260
Reserve Funds
1,239,378
1,277,606
4,761,780
9,278,410
9,316,349
Contributed Assets
16,709,523
21,277,048
17,341,385
15,625,356
26,439,664
Grants
2,097,109
10,324,145
6,329,745
2,008,737
649,217
Development Fees & Other
3,801,584
2,217,028
9,363,245
8,054,606
7,000,367
Total Financing $31,715,399 $46,295,460 $45,820,180 $41,763,242 $46,053,857
Annual Report - District of Maple Ridge
Page 88
Glossary
Accumulated Surplus - Represents net economic re-
sources; the amount by which all assets, both financial
and non-financial, exceed all liabilities and indicates
that a government has net resources available to pro-
vide future services.
Amortization - The reduction of the value of an asset
by prorating its cost over its estimated useful life.
Annual Surplus/Deficit - The difference between an-
nual revenues and annual expenses. If positive it is
referred to as Annual Surplus, if negative, it is referred
to as Annual Deficit.
Assets - Resources owned or held by the District,
which have monetary value.
BC Assessment (BCA) - The independent organization
that is responsible for establishing the assessed prop-
erty values within British Columbia.
Budget - A financial plan embodying an estimate of
proposed expenditures for a given period and the pro-
posed means of financing them.
Capital Expenditures - Expenditures to acquire Capital
Assets or extend or renew the life of an existing Capital
Asset.
CDMR Developments Ltd. - Municipality's wholly
owned subsidiary.
Corporate Management Team (CMT) - Senior staff re-
sponsible for decisions on the day-to-day and long-term
business affairs of the District.
Department - The basic organizational unit of the Dis-
trict, which is functionally unique in its delivery of ser-
vices.
Development Cost Charges (DCC) - Fees and charges
contributed by developers to support development and
growth in the District.
Division - The top level organizational unit of the Dis-
trict to which all departments report.
Expenditure - Payment for property or services for the
purpose of acquiring an asset, service or settling a loss
Charges incurred (whether paid immediately or unpaid)
for operations, maintenance, interest or other charges.
Expense - A transaction that results in a decrease in
economic resources.
Financial Asset - Assets that could be used to dis-
charge existing liabilities or finance future operations,
such as cash, receivables and portfolio investments.
Financial Plan - Provides the statutory approval to ex-
pend funds one approved by Council. Approval for the
five-year Financial Plan is provided annually for operat-
ing purposes and for life of capital projects beginning in
the first year of the Plan period.
Freedom of Information (F01) - Freedom of Information
Act gives individuals rights to access information held
by local government and protects their privacy by plac-
ing restrictions on local government when collecting or
disclosing personal information.
Full-time Equivalent Position (FTE)- Employee posi-
tions, which are authorized in the adopted budget, to
be filled during the year. A part-time position converted
to the decimal equivalent of a full-time position. For
example, a part-time employee working for 20 hours
per week in a 35 hour per week position is would be
the equivalent to 0.6 of a full-time position.
Fund - A fiscal entity with revenues and expenditures,
which are segregated for the purpose of carrying out a
specific purpose or activity.
Fund Balance - Excess of the assets of a fund over its
liabilities, reserves, and carryover.
Gain (Loss) on Disposal - The difference between dis-
posal proceeds and net book value of tangible capital
assets at the time of disposition. If disposal proceeds
are less than the remaining net book value the result is
a loss, if greater, the result is a gain.
Generally Accepted Accounting Principles (GAAP) - Uni-
form minimum standards for financial accounting and
recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
Goal - A statement of broad direction, purpose, or in-
tent based on the needs of the community. A goal is
general and timeless.
Grants - A contribution by a District or other organiza-
tion to support a particular function. Grants may be
classified as either operational or capital.
Gross Domestic Product (GDP) - The monetary value of
all the finished goods and services produced within a
country's borders in a specific time period, though GDP
is usually calculated on an annual basis. It includes all
of private and public consumption, government outlays,
investments and exports less imports that occur within
a defined territory.
GVRD - Refers to the Greater Vancouver Regional Dis-
trict, which is responsible for providing some region -
wide services. Also see "Metro Vancouver."
Annual Report - District of Maple Ridge
Page 89
Glossary
GVS & DD - Greater Vancouver Sewer & Drainage Dis-
trict. Provides sewerage transfer and treatment on a
regional basis and the disposal of solid waste.
GVWD - Greater Vancouver Water District. Responsible
for acquiring water, maintaining the supply, ensuring its
quality, and delivering it to the member municipalities
for distribution by local systems.
Infrastructure - The physical assets of a District (e.g.
streets, water, sewer, public buildings, and parks).
LEED - The Leadership in Energy and Environmental
Design rating system promotes sustainability by recog-
nizing performance in five key areas of human and en-
vironmental health - sustainable site development,
water efficiency, energy efficiency, materials selection,
and indoor environmental quality.
Lowy - To impose taxes for the support of District activi-
ties.
Library - Fraser Valley Regional Library (FVRL), which is
a regionalized library collection and distribution system
that provides all of the operational aspects of a library
system. Members must provide local facilities.
Metro Vancouver (formerly GVRD) - Provides air quality
management, transportation planning, regional hous-
ing, regional parks (the Kanaka Creek estuary and line-
ar park is located within the Maple Ridge boundaries),
labour relations for local government employees, and
administration of the 9-1-1 emergency telephone sys-
tem.
MFA - Municipal Finance Authority. A provincial organi-
zation that provides for marketing, placement, and
administration of all Municipal debt requirements (ex-
cept for the City of Vancouver). This Authority also op-
erates an investment pool on behalf of municipalities.
Net Book Value - The historical cost of a tangible capi-
tal asset less accumulated amortization.
Net Financial Position - The excess or deficiency of
financial assets over liabilities.
Non -Financial Asset - Assets that are acquired, con-
structed or developed that do not normally provide re-
sources to discharge existing liabilities, but are
normally employed to deliver government services or
may be consumed in the normal course of operations.
Official Community Plan (OCP) - The District's prime
development planning document.
RCMP - Royal Canadian Mounted Police. Contract with
the Federal Government to provide police services (po-
lice officers); the Municipality provides the clerical sup-
port services and facilities.
Revenue - Sources of income financing the operations
of the District.
RMRS - Ridge Meadows Recycling Society. A commu-
nity-based, charitable non-profit organization, in part-
nership with the District of Maple Ridge provides
bluebox recycling collection, operates the Maple Ridge
Recycling Depot and Intermediate Processing Facility,
and offers education on environmental issues to all
residents of Maple Ridge.
Segment - Groupings of municipal activities that have
similar service objectives.
Strategic Plan - Developed by Council to guide the de-
velopment of specific objectives the District could focus
on in order to achieve the community vision.
Tangible Capital Assets -Non-financial assets having
physical substance that are held for use in the produc-
tion or supply of goods and services, have economic
lives extending beyond one year and are to be used on
a continuing basis.
Tax Lew - The total amount to be raised by general
property taxes when the tax rate is multiplied by the
assessed values.
Taxes - Compulsory charges levied by the District for
the purpose of financing services performed for the
common benefit of the citizens.
Transfers To/From Own Sources - Amounts transferred
to/from one fund to another fund or amount trans-
ferred to/from reserve accounts.
TransLink - Greater Vancouver Transportation Authori-
ty (GVTA) - Responsible for the integration of transit
and road networking with regard to transportation and
land use. TransLink is headed by local governments,
allowing the decision-making to focus on local con-
cerns.
Annual Report - District of Maple Ridge
Page 90
District of Maple Ridge
Maple Ridge is part of the Metro Vancouver Region and is
bordered by the majestic Golden Ears Mountains to the
north and the mighty Fraser River to the south. Arts and
recreation facilities abound, creating a culturally vibrant
and active District for healthy living. A network of health,
social and emergency services are locally available,
including a full service hospital, police, fire, and
ambulance services.
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Victoria, BC
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Seattle, WA
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