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Maple Ridge British Columbia GFOA Award Recipient for Excellence in Financial Reporting 2013 Annual Report For Fiscal Year Ending December 31, 2013
Mayor Ernie Daykin and Members of Council (2011 – 2014) Cheryl Ashlie Councillor Corisa Bell Councillor Judy Dueck Councillor Al Hogarth Councillor Bob Masse Councillor Michael Morden
Councillor
2013 Annual Report District of Maple Ridge British Columbia, Canada Fiscal Year ending December 31, 2013 Telephone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca www.facebook.com/yourmapleridge
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Cover Photo: In View Images Inside Cover Photo: Dakota Maverick Photography Back Cover Photo: Colin Andre This report was prepared by the Maple Ridge Finance Department
Table of Contents Introductory Section Message from the Mayor ................................................... 6 Message from the CAO .......................................................
7 Elected & Appointed Officials ............................................. 8 Strategic Plan ...................................................................... 9 Progress Report
................................................................ 13 Development Cost Charges Report .................................. 30 Commissions of Council .....................................
.............. 31 Council Committees and Other Appointments ................ 32 Services Provided by Municipal Departments ................ 33 Awards .................................................
............................. 39 Summary of Services and Regional Relationships ......... 40 Financial Section Message from the Corporate Finance Officer ................. 42 Introduction
to Financial Statements .............................. 49 C onsolidated Statements Management’s Responsibility for Financial Reporting ... 50 Auditors' Report .......................................
......................... 51 Significant Accounting Policies ........................................ 52 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 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, 2012. 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 23rd consecutive year. Annual Report -District of Maple Ridge Page 5
Message from the Mayor On behalf of Council, I am pleased to present the 2013 Annual Report. This report provides you with a comprehensive overview of Maple Ridge’s financial performance
for the fiscal year ending on December 31, 2013. In addition to the financial data, this publication also provides our citizens with an overview of services and measures from our Progress
Report. It is part of a series of publications and online tools that we maintain to allow citizens to explore the work of Council and staff in as little or much detail as they wish.
I am very proud of the work that we accomplished for our community at every level and in every department. I will start with the policy work, which is one of the most important parts
of Council’s work. In 2013 we approved the Regional Context Statement (RCS) for Maple Ridge, part of a greater project in Metro Vancouver called the Regional Growth Strategy. In addition
to the RCS, we also moved the community’s Transportation Plan and Commercial Industrial Strategy through to the final stage for the development of implementation plans and final approval
in 2014. This ‘big picture’ work is important in that it sets the stage for the development of our community for the next 10 to 20 years. In a similar vein as our work on policies that
define our future growth, this Council has reaffirmed a commitment to dealing with long term infrastructure funding. Maple Ridge has over a billion dollars in ‘assets.’ This includes
our water distribution system, storm water systems, sewage systems, our roads, bridges, traffic signals, sidewalks, buildings and everything else it takes to deliver services to our
citizens. It is critical to Maple Ridge’s future success that these assets are maintained properly. As we have seen in some eastern Canadian cities, roads, bridges and water systems
all need to be replaced and upgraded over time. Just as we put money aside in our personal lives to replace the roof of the house and to buy new appliances when the old ones wear out,
Maple Ridge has established funding to close the gap in infrastructure funding. In 2013 the Operations Centre resurfaced 6.5 kilometres of roads in Maple Ridge, 1.4% of the 476 kilometre
road network that they maintain. This is an example of how infrastructure funding is used in our community. While this long term policy work is critical, citizens are quick to ask ‘What
have you done for me lately?’ In 2013, we accomplished a lot of smaller projects that directly impact the quality of life for our citizens. We opened some amazing new parks in a fast
growing area of our community called Silver Valley. These parks, designed with the input of area residents, reflect the topography and natural beauty of the area and create gathering
places for citizens to create connections that result in strong neighbourhoods. In 2013 the replacement of a 70 year old wooden bridge over the North Alouette River at 232 Street was
commenced in July, to ensure that the demolition did not conflict with a number of salmon spawning windows. In November 2013, Coho salmon could be seen spawning under the new bridge
span as the work was completed. This is a testament to our commitment to the environment, one of the things that our citizens treasure and what makes Maple Ridge a special place to
live. As I look back on 2013 I feel that Maple Ridge has turned an important corner. A decade ago our community undertook a visioning program that was embedded in the 2006 Official
Community Plan. That plan called for 50% of our growth to occur in our town centre and the form of development was defined in our Town Centre Area Plan. Three years ago we launched
a Town Centre Investment Incentive Program with some very specific goals around densification of our town centre and kick-starting private investment after the recession from the last
decade. I am pleased to report that the program was more successful than we could have imagined, with over $100 million in private investment in the residential and commercial sector.
Key to this program was the strong connection of the work of all of our departments in Maple Ridge. We have a great vision for our community, strong policy frameworks and our Financial
Planning process creates a solid foundation for us to achieve and exceed our goals. This Annual Report provides you with a look back to 2013, and provides you with a sense of where
our community is going in the future. I would like to thank all the members of Council for their passion and dedication to the community. I am very proud to work with each of them as
we shape the community we live in and love. I would also like to express my thanks to our wonderful staff. As I mentioned, the majority of our team live in this community. All of us,
Council and staff, share a love for Maple Ridge and are proud to serve our friends and neighbours. It is this shared commitment to this amazing community that drives us all. Maple Ridge
is a great place to call home! Ernie Daykin Mayor Annual Report -District of Maple Ridge Page 6
Message from the CAO On behalf of the employees of Maple Ridge, I am very proud to present the 2013 Annual Report. This report, along with the 2013 Citizens Report, provides citizens
with a look at the finances of the community for the period ending December 31, 2013. I would like to take a moment to thank our Mayor and Council for the passion and commitment that
they bring to their work. 2013 was an amazing year from any perspective. The uptake of the Town Centre Investment Incentive Program has resulted in over $100 million in private investment
in our town centre. In late 2013, Target Canada opened their new location at Haney Place Mall. This involved a 25,000 square foot expansion of the existing floor plate and the project
was completed in nine months from the closing of the old Zellers location to the grand opening of the new store. The coordination of the work by our Planning, Engineering and Building
Inspection staff was critical in meeting the tight timelines of the developer. This intense private development in the town centre is echoed throughout the community. Maple Ridge is
one of the fastest growing communities in Metro Vancouver, and has been identified by outside organizations as a place to invest. And we are ready for that growth. As Mayor Daykin noted,
we have been setting the stage for our evolution as a community in the development of a number of key policy documents. While parts of our organization have been executing day-to-day
projects, we have also been working closely with Council on our Transportation Master Plan and our Commercial and Industrial Strategy. Both of these projects will have far reaching
impacts on our future, and the implementation plans will come forward in 2014. This kind of ‘forward looking’ policy work is critical to our evolution as a community. It is the work
done a decade ago that is manifesting itself today in our town centre. Finding the correct balance between planning for today and planning for the future is critical. It is a testament
to the leadership and expertise on our Council and among our staff that we have struck that balance. As you read through this report you will see what we accomplished in 2013 as a community
and as an organization. The professionalism and dedication of everyone I work with is an inspiration every day. I am also very fortunate to work with a Mayor and Council who care very
deeply about Maple Ridge and work every day to ensure that we are the best community in BC. Thank you for taking the time to review this report. We are all very proud of our community.
This is our home. This is our future. J. L. (Jim) Rule Chief Administrative Officer Annual Report -District of Maple Ridge Page 7
Elected & Appointed Officials Elected Officials (2011 – 2014) Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Al Hogarth Councillor Corisa Bell Councillor Bob Masse Councillor
Judy Dueck Councillor Michael Morden Mayor & Council Chief Administrative Officer Jim Rule Manager Corporate Communications Fred Armstrong General Manager: Public Works & Development
Services Frank Quinn RCMP Officer in Charge David Fleugel Director of Human Resources Frances King General Manager: Community Development, Parks & Recreation Services Kelly Swift General
Manager: Corporate & Financial Services Paul Gill Manager of Sustainability & Corporate Planning Laura Benson Manager of Accounting Catherine Nolan Director of Corporate Support John
Bastaja Fire Chief/Director Dane Spence Senior Manager of Police Services-Finance & Admin Maureen Jones Manager of Legislative Services & Emergency Program Ceri Marlo Director of Planning
Christine Carter Director of Engineering Operations Russ Carmichael Municipal Engineer David Pollock Director of Licences, Permits and Bylaws Liz Holitzki Director of Recreation Wendy
McCormick Director of Community Services Sue Wheeler Director of Parks & Facilities David Boag Manager Strategic Economic Initiatives Sandy Blue Manager of Revenue & Collections Silvia
Rutledge Manager of Financial Planning Trevor Thompson Manager of Business Systems Kathleen Gormley Director of Information Technology Chris Crabtree Appointed Officials (Department
Heads) Chief Administrative Officer ................................................................................... Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General Manager: Community
Development, Parks & Recreation Services .................................... Kelly Swift, MBA, BLS General Manager: Corporate & Financial Services ..................................................
.................... Paul Gill, BBA, CGA, FRM General Manager: Public Works & Development Services ........................................................ Frank Quinn, P.Eng., MBA Director
of Community Fire Safety Services/Fire Chief .................................................................................. Dane Spence Director of Community Services ...........................
............................................................................................. Sue Wheeler Director of Corporate Support ...............................................................
........................................... John Bastaja, BA, MRM Director of Engineering Operations.........................................................................................
Russ Carmichael, AScT, FRM Director of Human Resources ................................................................................................................... Frances King,
MA Director of Information Technology ................................................................................................... Christina Crabtree, BA Director of Licences,
Permits & Bylaws ................................................................................................................ Liz Holitzki Director of Parks & Facilities ........................
....................................................................................................... David Boag Director of Planning ...............................................................
................................................. Christine Carter, M.PL., MCIP Director of Recreation ................................................................................................
.............................. Wendy McCormick Manager of Accounting ........................................................................................................................
Catherine Nolan, CGA Manager of Business Systems .................................................................................................................. Kathleen Gormley
Manager Corporate Communications........................................................................................................... Fred Armstrong Manager of Financial Planning
................................................................................................ Trevor Thompson, BBA, CGA Manager of Legislative Services & Emergency Program .......................
.............................................................. Ceri Marlo Manager of Revenue & Collections ............................................................................................
................... Silvia Rutledge Manager Strategic Economic Initiatives ........................................................................................... Sandy Blue, Ec.D,
ABC Manager of Sustainability & Corporate Planning .................................................................................. Laura Benson, CMA Municipal Engineer ...........................
.................................................................................................... David Pollock, P.Eng. Senior Manager of Police Services – Finance & Administration
................................................................. Maureen Jones RCMP Officer in Charge ...............................................................................................
.......... Superintendent David Fleugel 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 Resources To recognize that our people are our most valuable resource. Community To respect and promote
our community. Stewardship To consider the long-term consequences of actions, think broadly across issues, disciplines, and boundaries and act accordingly. VISION 2025 The District
of Maple Ridge is among the most sustainable communities in the world. As a community committed to working toward achieving carbon neutrality, residents experience the value of a strong
and vibrant local economy and the benefits of an ongoing commitment to environmental stewardship and creation of stable and special neighbourhoods. Maple Ridge is a world-leading example
of thoughtful development and a socially cohesive community, especially as it relates to the use of leading edge “environmental technologies,” social networks and economic development.
Other municipalities consistently reference the District of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. Council Corporate Strategic Plan
Corporate Focus Areas Budget Guidelines Corporate Business Plan & Performance Measures Individual (Annual) Performance Plans Service Evaluation SWOT Analysis Goals & Objectives Corporate
Alignment Performance Measures Strategic Human Resource Training Succession Plan Citizens and Customers Community Groups Metro Vancouver Consultation Financial Sustainability Plan Reserve
Funds Capital Funds Life Cycle Reserves Development Cost Charges Corporate Strategic Documents: Official Community Plan Parks, Rec & Cultural Master Plan Economic Development Strategy
Infrastructure Master Plans Transportation Master Plan Strategic Technology Plan Human Resource Plan Fire Master Plan Police Master Plan Policy Manual Department Business Plans Five-year
Financial Plan (Operating/Capital Budgets) Mission, Vision and Values Top Performing Municipality Initiative 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. The District enjoys the many benefits of having the majority
of its residents work in the community in which they live. Annual Report -District of Maple Ridge Page 9
Strategic Plan 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 manner through the development of multi-year Business Plans, which include detailed, sustainable multi-year financial plans Continue with the implementation of the Police
and Fire Master Plans Provide a variety of parks, trails, open spaces and gathering places Recognize and support the important contribution of volunteers in the community Encourage
active and healthy living among citizens through the provision of a variety of exceptional recreational, educational and social activities Preserve and enhance heritage resources
to provide citizens with the historic context of the community Encourage citizens and the community to develop their creative potential and a strong sense of community through the
provision of excellent arts and cultural opportunities, special events, educational, and social activities. Greater Vancouver Regional District and the Fraser Valley 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 Council and Staff are pleased to present the seventh annual Progress Report to the citizens of Maple Ridge. Council’s Corporate 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. In an effort to enhance public performance reporting and improve citizen engagement, Maple Ridge 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 Maple Ridge has implemented is online performance reporting in
the form of scorecards. This gives citizens and other interested parties access to performance information online, responding to a desire for 24/7 access at a high level, with drill-down
functionality as and when needed, without sifting through lengthy paper reports. This strengthens our efforts to ensure an open and transparent government and greatly enhances public
access to information. The information provided in this publication is a subset of scorecards available on our website. These scorecards represent progress related to high-level community
goals in the Corporate Strategic Plan. The full set of scorecards is available on our website www.mapleridge.ca/787/Scorecards. Annual Report -District of Maple Ridge Page 13
Progress Report Community Relations Emergency Services Volunteers Target Statement Support and promote citizen volunteer participation as a valuable leisure and recreation activity.
Overview Volunteers provide an invaluable service to the community through their involvement with the Ridge Meadows Volunteer Crime Prevention programs, Search & Rescue initiatives
and call-outs with Emergency Social Services programs. Status Report In 2013, fewer training and activation hours were recorded due to a vacancy in the Emergency Management Office.
In 2014 and subsequent years, the information for Emergency Support Services Volunteers will be reported out with that of the District of Maple Ridge Emergency Operations Centre to
show a more comprehensive view of the total hours of training, exercises and activations by staff, volunteers and other stakeholders in the community. Economic Development Increase
Commercial Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview Maple Ridge relies on property taxes
to fund most of the programs and facilities citizens and businesses enjoy. Attracting commercial enterprises means less reliance on residential property taxes to fund these important
programs and facilities, leading to a more economically sustainable community. Property taxes collected from new commercial taxpayers is an indicator of Maple Ridge’s economic viability.
Status Report This number represents the amount of new commercial property tax revenue that was added to the tax roll each year. An incentive program to attract development to the Town
Centre offered tax exemptions for three years to a number of new or improved businesses. The program was very successful in attracting both businesses and residents to our downtown.
For 2013, commercial exemptions total $85,000. This revenue will be delayed until 2016. 0 500 1,000 1,500 2,000 2008 2009 2010 2011 2012 2013 # of Volunteer Hours with Emergency Services
Target 0 100,000 200,000 300,000 400,000 500,000 2006 2007 2008 2009 2010 2011 2012 2013 $ New Tax Revenue from Commercial 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 Maple Ridge
relies on property tax revenue to fund the majority of public services. The value of properties for the purpose of property taxation is considered the “tax base.” A diversified tax
base enhances the reliability of this critical funding source. This graph illustrates the percentage of the property tax assessment base that is made up of residential properties. The
balance of property types are: business and other, light industry, major industry, utilities, farm and recreation/non-profit. Because the residential class continues to grow steadily
year after year, it would take many years of repeated record-level growth in the other classes to affect significant change in the distribution. Status Report Two factors impact the
percentage of property tax assessment base that is residential: 1. Market value change, the appreciation or depreciation of the value of existing land and improvements, and 2. Non-market
change, most commonly due to new construction and often referred to as real growth. For 2013, there was not as large of a market change as there has been in the past. Market change
for the residential class was negative 1.2% (market depreciated) and non-residential property classes depreciated by 0.2%. The real growth or non-market change was 1.6% for residential
and 0.1% for non-residential. Support Existing Local Business Business Licence Renewals Target Statement Retain the existing number of licensed businesses and attract/generate incremental
licensed businesses. Overview Attracting new investment and employment to Maple Ridge and the retention of existing licensed businesses continue to remain critical objectives for Maple
Ridge. While statistics can be expected to fluctuate year over year, Maple Ridge’s high renewal percentages stand as testament to our efforts in supporting local businesses and validates
our objective of attracting incremental businesses and high-value local market jobs for residents. * Non-residential renewals are not displayed on the graph due to the temporary nature
of many of the businesses. cont’d… 84 86 88 90 92 94 % of property tax assessment base that is residential 0 20 40 60 80 100 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Actual
% renewed business licences Target Annual Report -District of Maple Ridge Page 15
Progress Report Status Report Number of business licences issued in 2013: Commercial: 1,586 Home-Based: 1,448 Non-Residential: 1,243 Total Business Licences: 4,277 Total Revenue $567,231
Of the businesses licensed in 2012, 92% of commercial licences and 86% of home based licences were renewed in 2013. Environment 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, Maple Ridge 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. Status
Report These are preliminary readings. In 2013, Maple Ridge's preliminary greenhouse gas emissions measured 2,121 tonnes. We expect these numbers to increase slightly as we add additional
data that is not currently available. Although the above represent interim numbers, thus far even though our direct emissions have decreased, with requirements the Province introduced
in 2012 to include contractor fuel consumption emissions for new and renewed contracts, the addition of the contractor fuel consumption has increased our overall emissions from the
previous year. Direct interim emissions are 1949T CO2 equivalent and contractor emissions account for 172T CO2 equivalent. 0 500 1,000 1,500 2,000 2,500 3,000 2007 2008 2009 2010 2011
2012 2013 2014 2015 2016 2017 2018 2019 2020 Actual tonnes GHG emissions from municipal operations Target Annual Report -District of Maple Ridge Page 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 Maple Ridge's Climate Action Charter commitment to measure
and report on our community's greenhouse gas emissions. Status Report Source: Updated Community Energy & Greenhouse Gas Emissions Inventory: 2007 and 2010 Report dated February 20,
2014, 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 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, Maple Ridge’s Emergency Operations Centre and a large training room. Status Report Results
for 2013 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, Maple Ridge 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. 0 100,000 200,000 300,000 400,000 2007 2010 2012 2014 2016 2018 2020 Actual tonnes GHG emissions Target 0 20 40 60 80 2007 2008 2009 2010 2011 2012
2013 Actual tonnes of CO2 equivalent 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. There is also
full size gym and weight room. Status Report Results for 2013 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, Maple Ridge 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. Zero Waste Encourage Residents and Business Owners to Reduce, Reuse and Recycle Target
Statement Our 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. 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. Priority must be given to the first two R’s (reduce and reuse) as the best long-term method to achieve our goal. Together with recycling efforts, a reduction in tonnage will
reflect a change in behaviour as residents make choices that are better for the environment. In 2007 Maple Ridge completed a waste composition study that indicated 36% of the waste
stream is organics (yard and garden waste, wood and food waste). Aggressively targeting the organics portion of the waste stream will achieve our target of 70% diversion. Status Report
Provided blue box curbside pickup to 24,451 homes and 5,374 apartment units. 2013 amount of waste diverted from landfill to recycling programs was 399 kilograms per household. This
is calculated by taking the total waste diverted to recycling and dividing by properties. 0 200 400 600 800 1,000 2007 2008 2009 2010 2011 2012 2013 Actual tonnes of CO2 equivalent
Target 0 100 200 300 400 500 600 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 kg of waste diverted from landfill per household Target Annual Report -District
of Maple Ridge Page 18
Progress Report 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 By working with integrated and innovative sustainable design solutions, a balance between development and conservation
can be achieved that provides safe, attractive and affordable development, along with recreational opportunities and protection of highly sensitive fish and wildlife habitat. For environmental
permit areas around watercourses and steep slopes, coordination of professionals and municipal staff is required to ensure protection of significant natural features, hazard mitigation
for safe development and enhancement opportunities that occurs with each development application. Status Report (All Areas in Hectares) This graph represents the number of hectares
of land that were legally protected through dedication or covenant for environmental reasons. Year Water Course Slope Amenity Storm Water Geotech Veg Retention Habitat Dyke Trail Other
Total Area Protected by Year Pre 2000 173.9 4.5 13.5 16.5 7.9 0.9 2.6 2.2 4.6 199.4 2001 8.9 0.3 8.9 2002 8.4 8.4 2003 10.3 0.7 0.1 6.9 0.3 17.5 2004 25.1 0.9 9.5 0.3 1.1 35.4 2005
8.3 1.5 0.3 0.2 9.4 2006 16.8 0.8 0.2 17.8 2007 14.4 1 0.2 0.1 1.5 16.9 2008 11.6 3.5 3.1 6.5 7.3 0.1 28.3 2009 21.6 2.6 0.05 0.5 24.8 2010 25.1 3 0.1 3.1 0.1 3.1 2.7 30.2 2011 16.6
1.4 0.1 1.9 2.9 0.1 20.2 2012 12.6 1.2 0.4 0.8 3 1.5 4.9 17.8 2013 7.15 5.69 0.1 3.3 12.6 Total for all years by type 360.75 25.39 25.5 20.6 14.15 10 23.7 9.5 5 7 447.6 The Total Area
Protected in each year does not necessarily equal the sum of the different types of Protected Areas because each area may have more than one reason for being protected and therefore
the area reflects the total physical area protected in that year. For example if 0.5 Hectares were protected for Watercourse and Slope reasons, those 0.5 Hectares only get counted once
in the total. 0 10 20 30 40 2006 2007 2008 2009 2010 2011 2012 2013 Dedicated Park (hectares) Covenant (hectares) Annual Report -District of Maple Ridge Page 19
Progress Report Financial Management Best Practices in Infrastructure Management Target Statement Ensure infrastructure serves the community in a manner that maintains health, safety
and quality of life. Overview Maple Ridge has infrastructure and other assets (excluding land) with an estimated replacement cost of approximately $1.5 billion. These assets will eventually
need to be replaced. To adequately fund rehabilitation and replacement, $30 million a year is required. The actual expenditures have been about $5 million. The infrastructure funding
deficiency continues to accumulate, placing a burden on future property tax payers. Funding the Infrastructure deficit is an issue that every Canadian municipality is facing. Senior
level government funding, typically in the form of grants, is pursued and additional funding commitments continue to be advocated for. Adequately funding infrastructure renewal will
likely take several decades. Fortunately, many of the assets in Maple Ridge are relatively new and Council has a funding model in place, as of 2008, with dedicated funding increasing
each year to reduce the annual infrastructure renewal funding gap. Governance Website Visits Target Statement Raise website visits by 5% per year from 2007 baseline by driving more
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. The Maple Ridge website is becoming increasingly important in communicating and providing services to residents. Status Report Website visits increased
by more than 10% over 2012. 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2006 2007 2008 2009 2010 2011 2012 2013 $ spent on infrastructure rehabilitation Target
0 200,000 400,000 600,000 2007 2008 2009 2010 2011 2012 2013 Website Visits Target Annual Report -District of Maple Ridge Page 20
Progress Report Reduce Reliance on Property Taxes Maximize Return on Investment Target Statement Maximize the return on cash and investments held by Maple Ridge, while maintaining the
safety and liquidity of the underlying funds. Overview Maple Ridge 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. Status Report All investments held will mature at
100% of their face value, they are 100% principle protected. However, throughout the time they are held the market value (and associated returns) will fluctuate based on changing market
conditions. In 2013, the return on investments (ROI) exceeded benchmarks due to higher short term rates earned on credit union term deposits. Short term interest rates remained near
historic lows. The 10 year rates increased in 2013, reducing the value and returns of longer term holdings and negatively impacted 2013 returns and benchmarks. The target rate is based
on the return of the Municipal Finance Authority Pooled Investment Funds and several DEX indexes. The economic recovery continues to be slow but projections look favourable for 2014
and beyond. The larger Canadian banks forecasts, as of February 2014, Bank of Canada rate increases, which impact the short term rates, starting in mid to late 2015. 0246 2006 2007
2008 2009 2010 2011 2012 2013 Actual % return on investment Target Annual Report -District of Maple Ridge Page 21
Progress Report Inter-Government Relations and Partnerships 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 Social Planning staff identify, promote and support various partnerships and networks
with community agencies, Provincial Ministries, not-for-profits, community groups and volunteers to provide local government and community services in a cost-efficient, effective and
timely manner. The level of funding these groups are able to obtain from local, regional, provincial and federal programs through collaborative practices is an indicator of the additional
support they are able to bring to the community to address community needs, issues and priorities. Status Report Community collaboration continues to be a strength with several new
projects being funded. The Community Network has engaged with the Maple Ridge Community Foundation to create a pilot project called the Community Chest. This project is all about neighbours
supporting neighbours and is truly a collaborative effort. Safe and Livable Community Bylaw Complaints Concluded Target Statement Ensure public compliance with Municipal bylaws. Overview
A cooperative approach to bylaw enforcement issues is achieved through effective partnerships with the RCMP, SPCA, Ministry of Health, Community Outreach, Downtown Parking Association,
Business Improvement Association, Adopt-a-Block Society and other agencies. Status 2013 Complaints received -3,489 2013 Complaints concluded -2,050 Files are not necessarily concluded
in the same month that they are received. 0 1,000,000 2,000,000 3,000,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Actual dollars accessed Target 0 20 40 60 80 100 2005 2006
2007 2008 2009 2010 2011 2012 2013 % of Bylaw Complaints Concluded Target Annual Report -District of Maple Ridge Page 22
Progress Report Reduce Property Crime Offences Target Statement Reduce the number of property crime offences by 2% from the prior year number of property crime offences. Overview Our
local RCMP detachment focuses on intelligence-led policing, implementing strategies that address community crime problems, identifying emerging problems, prolific offenders and hotspots
so that criminal intelligence has a coordinated effect in targeting the decrease of property crime offences in our communities. Status Property Crime represents 57% of total Criminal
Code offences for 2013 and is trending down by 5% as compared to the same period of 2012. All offences within this category experienced decreases with the exception of Arson (40%) Commercial
Break and Enters (B&E) (10%), Fraud (28%) and Possession of Stolen Property (11%). Fire Department Reduce Response Time in the Urban Response Zone Target Statement To respond to calls
within the urban 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 in the urban response area. 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 Urban Response area, and it is intended to be met 90% of the time. Status Report Hired additional firefighters to cover vacation relief. There is a slight
change to the numbers reported in previous years as the methodology used has been updated to reflect the time for a 4-firefighter crew to arrive on scene to a residential structure
fire in the Urban Response Area as outlined in the Fire Master Plan. 0 2,000 4,000 6,000 8,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 % of Property Crimes
Offences Target 23 34 35 59 58 64 64 71 74 73 80 0 50 100 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Percent of Residential Structure Fire Incidents responded to by four
personnel in less than 7 minutes Target 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, skating, outdoor and social programs as
well as sport fields, parks, trails and dyke trails. Status Report Percentage of citizens who are satisfied (rated as Excellent or Good) with Parks & Leisure Services. Source: Parks
and Recreation Survey conducted by Justason Marketing 2011. 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 District No. 42 and corporate sponsors that support recreation access initiatives. Status Report This slight decrease
in the percentage of population served is likely due to a number of additional funding opportunities within our community in which citizens are able to access a number of community
and recreation-based services at a reduced rate. 0 20 40 60 80 100 2002 2005 2008 2011 2014 Actual % of satisfied citizens Target 05 10 15 20 25 2004 2005 2006 2007 2008 2009 2010 2011
2012 2013 Actual % of low income citizens assisted Target 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 Operations Centre maintains 273 kilometres of gravity sanitary
sewer. 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 Operations Centre maintains
390 kilometres of watermains. 2.1 0.8 2.3 1.1 0 2.2 2.2 1.6 1.9 0.75 0.67 3 2.6 2.5 2.7 2.7 2.7 2.7 2.7 2.7 2.7 2.7 0 0.51 1.52 2.53 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
2013 # blocked sewers per 100km length Target 0.3 0.7 0.5 0.6 0.3 0.4 0.2 0.25 0.06 0.12 0.4 1.4 1.6 1.4 1.1 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0 0.51 1.52 2003 2004 2005 2006 2007 2008 2009
2010 2011 2012 2013 # water quality complaints per 1,000 people Target Annual Report -District of Maple Ridge Page 25
Progress Report Smart Managed Growth Increase Residential Density in the Town Centre Target Statement Encourage residential development in the town centre. According to projections in
the 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 critical infrastructure, including transit
and amenities are close at hand. Residential units in the town centre are expected to reach 11,065 by 2021. The first graph illustrates our progress toward this number. The second graph
shows the percentage of total residential units in Maple Ridge that were built in the town centre. Status Report During 2013, 257 apartment units, 10 townhouses and one single family
home were added in the town centre. These units signify growth in town centre residential units of 4.4%. Of all residential units in Maple Ridge during this year, 51% were located in
the town centre. The Town Centre Area Plan goal is to capture 50% of all residential development. 0 2000 4000 6000 8000 10000 12000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Actual residential units in the Town Centre Target 0 10 20 30 40 50 60 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
2013 % residential units in the Town Centre Target Annual Report -District of Maple Ridge Page 26
Progress Report Transportation 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. New data is available in May every year. Status With Maple Ridge’s population increases
and many other influences outside the control of Maple Ridge, 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. 2013 counts will continue to settle/change over time. 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 Operations Centre maintains a road network of over 476 kilometres. Keeping the roads in good shape involves inspections, shouldering and grading, sweeping, ice control, curb repair,
roadside mowing, asphalt patching, crack sealing and road marking for traffic lanes, crosswalks, arrows, etc. Enhancing the safety of motorists, pedestrians, cyclists and equestrians
is a priority. Status Road resurfacing program in 2013 of 6.5 km. This (6.5 km) represents 1.4% of total road inventory. 0 500 1000 1500 2000 2500 2002 2003 2004 2005 2006 2007 2008
2009 2010 2011 2012 2013 # of traffic accidents Target 0 20 40 60 80 100 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 % of roads in acceptable condition Target Annual
Report -District of Maple Ridge Page 27
Progress Report The graphs in this progress report are a subset of “scorecards” available on the website www.mapleridge.ca/787/Scorecards Complete List of Scorecards Available on the
Website Community Relations Aquatics volunteers Community volunteers Emergency Services volunteers Parks & Leisure Services volunteers Promote community group independence Provide work
opportunities for people with developmental disabilities Support firefighters' charities Economic Development Attract film productions Business licence renewals Increase commercial
tax base Residential tax assessment base Environment Community GHG emissions Corporate GHG Emissions Corporate GHG Emissions Encourage residents and business owners to reduce, reuse,
and recycle Fire Hall No. 1 Energy Consumption & GHG Emissions Leisure Centre Energy Consumption & GHG Emissions Municipal facility electricity use Protect environmentally sensitive
areas Vehicle fleet efficiency Financial Management Best practices in infrastructure management Building permit revenue Business licence renewals Business licence revenue Business planning
process Capital works program Debt per capita Debt servicing ratio Dog licence revenue Financial sustainability plan Fire costs Gravel sales revenue GVRD sewer costs GVRD water costs
Increase commercial tax base Library costs Maximize return on investment Net financial position Police costs Process permit applications efficiently and effectively Property tax revenue
Residential tax assessment base Annual Report -District of Maple Ridge Page 28
Progress Report Complete List of Scorecards Available on the Website Governance Access to information and decision-making processes Citizen satisfaction with District information Website
visits Inter-Government Relations and Partnerships Support the community social service network Safe and Livable Community Adults who are vigorously active Bylaw complaints concluded
Children who are vigorously active Citizens who are satisfied with Parks & Leisure Services Citizens who use Parks & Leisure Services Emergency Operations Centre/Emergency Support Services
activities Fire inspections of multi-family residential structures Healthy neighbourhood development Low income citizens accessing recreation services Maintain a dependable sewage system
Number of youths in diversion Property crime offences Provide high quality drinking water Rate of youth diversion recidivism Reduce fire incidents Reduce response time in the urban
response zone Students attending fire safety education sessions Smart Managed Growth Provide new park areas Town Centre density Transportation Improve traffic safety Provide safe, serviceable
roads Transportation to work Annual Report -District of Maple Ridge Page 29
Development Cost Charges Report Maple Ridge, like many municipalities, has seen a brisk pace of development over the past number of years, and with each new subdivision comes a need
to expand our infrastructure network. New development typically needs new roads; our sewer, drainage and water systems need to be expanded to provide those services, and as the population
in an area increases, so does the need for additional parkland. The level of investment needed to support new development is significant and one of the mechanisms available to municipalities
to help finance this investment is Development Cost Charges (DCCs). DCCs are monies collected from developers to help offset the costs of the infrastructure investments needed to service
new development. They are imposed by bylaw, pursuant to the Local Government Act, and provide Maple Ridge with a way to finance capital investment related specifically to roads, sewers,
drainage, water and parks. The following provides some information about DCC collections and expenditures from 2013 for each of the infrastructure types: Roads Sewer Drainage Opening
Balances $22,819,769 $ 1,877,593 $ 4,666,429 Collections* 4,262,590 75,252 518,393 Interest 227,737 19,788 54,383 Expenditures -4,060,950 -161,580 -Closing Balances $20,276,700 $ 1,811,053
$ 5,239,205 Waivers & Reductions** $ 557,231 $ --$ --Water Parks Total Opening Balances $ 357,647 $ 9,820,307 $39,541,745 Collections* 636,281 2,167,136 7,659,652 Interest -24,814 98,262
375,356 Expenditures -2,731,793 -1,848,773 -8,803,096 Closing Balances -$ 1,762,679 $10,236,932 $38,773,657 Waivers & Reductions** $ 50,544 $ --$ 607,775 * Collections are reported
net of Waivers & Reductions. ** In some instances a developer will undertake work that would otherwise be done by Maple Ridge and funded by DCCs. When this occurs, the amount of DCCs
related to those works may be forgiven. The amounts forgiven in 2013 are reported as Waivers & Reductions. Annual Report -District of Maple Ridge Page 30
Commissions of Council Community Heritage Commission The Community Heritage Commission (CHC) advises Municipal Council on matters relating to heritage conservation. Chair & Maple Ridge
Historical Society Liaison Brenda Smith Vice-Chair & Maple Ridge Historical Society Liaison Faye Isaac Community at Large Craig Speirs Wayne Beck Michael Cook Steve Ranta Cyndy Johnson-McCormick
Maple Ridge Council Liaison Councillor Bob Masse Councillor Michael Morden (alternate) Municipal Staff Liaison 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 Glenn C. Ralph Vice-Chair Karen Pighin Community at Large
John Lyotier Mary Jane Stenberg Josef Lara Malvin A. J. Harding Karoline deVries Community Liaison Appointment Chrislana Gregory Deborah Hyslop Alana Mactavish Railton Chrislana Gregory
Maple Ridge Council Liaison Mayor Ernie Daykin Councillor Judy Dueck Councillor Al Hogarth Municipal Staff Liaison Jim Rule Sandy Blue Bruce Livingstone Erin Chadwick Youth Representative
Rohith Manhas Jessica Chen Maple Ridge and Pitt Meadows Parks & Leisure Services Commission The Commission has the responsibility for the direct delivery of leisure services to residents
and, for entering into agreements and contractual obligations to deliver services through various groups, agencies and businesses. School District No. 42 Trustee Mike Murray, Chair
Trustee Eleanor Palis Trustee Dave Rempel Trustee Kathy Marshall (Alternate) Maple Ridge Council Liaison Mayor Ernie Daykin Councillor Al Hogarth Councillor Michael Morden Councillor
Corisa Bell (Alternate) Maple Ridge Citizens at Large Alanna Carmichael Michael Jacob Don Mitchell Stefany Tunshell Pitt Meadows Council Liaison Mayor Deb Walters Councillor Gwen O'Connell
Councillor Dave Murray Councillor Tracy Miyashita (Alternate) Pitt Meadows Citizens at Large Garett MacDonald Shannon Roberts Municipal Staff Liaison Kelly Swift David Boag Wendy McCormick
Sue Wheeler Ingrid Kraus Annual Report -District of Maple Ridge Page 31
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 2013
– 2014 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 Council to consider or inquire
into any matter and to report its findings and opinion to Council. Generally, at least one member of a select committee must be a Council member. Select Committees are: Agricultural
Advisory Committee Bicycle Advisory Committee – to be redefined in 2014 Community Heritage Commission Economic Advisory Commission Maple Ridge-Pitt Meadows Advisory Committee
on Accessibility Issues Parks & Leisure Services Commission (MR/PM) Public Art Steering Committee Social Planning Advisory Committee 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 32
Services Provided by Municipal Departments Maple Ridge’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 all departments, developing corporate policy,
providing leadership and direction for senior staff in the day-to-day and longterm business affairs of Maple Ridge in accordance with Council’s Strategic Plan and providing advice to
Council about District organizational and operating procedures. The division consists of: Communications, the Emergency Program, Human Resources, Strategic Economic Initiatives and
Sustainability & Corporate Planning. Communications Manager Corporate Communications – Fred Armstrong The Communications Department provides advice and assistance to Council and staff
in the organization. The department’s activities include disseminating timely and accurate information, ensuring customers and employees have ample opportunities for input/participation
and developing communications strategies for specific issues. The department is also responsible for assisting with the advertising and promotion of District programs and events and
creating and supporting a consistent identity for communications. Emergency Program Emergency Program Coordinator – Patrick Cullen The Emergency Program ensures that Maple Ridge and
its residents are adequately prepared to respond to an emergency event. The Program provides opportunities for coordinated joint operations and training to staff, volunteers, businesses
and the community in the areas of preparation, response and recovery. The intent is to ensure those involved in the emergency response system are well versed and capable of implementing
the British Columbia Emergency 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 personal and family emergency plans and to volunteer to assist their neighbourhood and their community to begin the recovery process. The Emergency
Program is also responsible for providing Emergency Social Services (ESS). ESS is a provincial emergency response program through which staff and local ESS volunteers provide short-term
assistance to residents of Maple Ridge who are forced to leave their homes because of fire, floods, earthquakes or other emergencies. This assistance includes food, lodging, clothing,
emotional support and family reunification. ESS is typically available for 72 hours, but in some instances the Province may extend support for a longer period of time. Through an agreement
with the City of Pitt Meadows, the Program also provides for integrated planning and response to emergencies impacting both communities. Human Resources Director of Human Resources
– Frances King The Human Resources Department provides an array of people-related programs and services designed to engage staff in their work and to maximize their full potential in
contributing to the achievements of Maple Ridge. Human Resources oversee people-related issues Including occupational health and safety and payroll and benefits administration. Team
members provide professional services in recruitment, learning and development, payroll and benefits administration, health, safety and wellness. The department also provides leadership
in collective bargaining and labour relations, job evaluation and employee recognition. Strategic Economic Initiatives Manager Strategic Economic Initiatives – Sandy Blue Invest Maple
Ridge provides information and resources to help citizens start or grow their business. We market investment opportunities in Maple Ridge to our priority sectors – Advanced Technology,
Education, Tourism and Agriculture. Our goal is to attract industrial and commercial investment to diversify our tax base and create high value local jobs. Maple Ridge is proud to offer
a “one-stop” Film Production Liaison service to assist the industry with location scouting and filming logistics. BusinessSTART Employees join together to undertake charity projects
outside of work recovery process. Annual Report -District of Maple Ridge Page 33
Services Provided by Municipal Departments Sustainability & Corporate Planning Manager of Sustainability & Corporate Planning – Laura Benson The Sustainability & Corporate Planning Department
develops and administers a framework to maintain strategic alignment throughout the organization. The department’s responsibilities include providing Council and the Corporate Management
Team with information for strategic planning purposes and ensuring the framework is followed to align policies and activities with this direction. Projects, research and policy development
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 development of parks, facility operations
and delivery of recreation and cultural services in addition to providing opportunities that build individual, neighbourhood and community capacity by connecting citizens and groups,
sharing information, developing resources and facilitating planning that supports community-driven efforts to build community capacity and assets. Identified community needs are addressed
by a variety of approaches from the direct provision of services to establishing partnerships that leverage expertise and funding from other sources. In addition, we are responsible
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: Community 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, Neighbourhood Development, Festivals and Special Events, Volunteer 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 Pitt Meadows Seniors Centre. In addition, support is provided to the Maple Ridge Public Art Advisory Committee which is a committee of
Council. Community Services utilizes an asset-based community development approach to ensure that there are an abundance of opportunities for citizens to connect, engage, participate
and contribute to community. Focus is on providing opportunities that will provide linkages that will strengthen the capacity of both individuals and community organizations. Staff
liaisons encourage and support citizens and groups to contribute to positive change by mobilizing their assets, passions, knowledge, skills and relationships to inspire and support
caring and vibrant neighbourhoods and communities. The primary role of the Social Planning function is to provide staff support to the Social Planning Advisory Committee and to ensure
that the 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 Maple Ridge has developed four focus areas for the delivery of Social Planning, Network Development, Community Solutions, Community Building and Social
Sustainability. 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, including the Leisure Centre, Greg Moore Youth Centre, Pitt Meadows Family Recreation Centre, Hammond, South Bonson and
Whonnock Lake Community Centres and two outdoor pools. Other facilities, including the public library, the Arts Centre & Theatre, two museums, two arenas, a golf course and historic
sites are operated in partnerships with other organizations. The department oversees maintenance of all municipal facilities including the municipal hall, fire halls and public safety
buildings, as well as rental and leased properties throughout the community. The primary role of the Social Planning function is to Intergenerational Garden Annual Report -District
of Maple Ridge Page 34
Services Provided by Municipal Departments The department is responsible for operating the municipal parks system, which includes actively used parkland, sport fields and a substantial
number of green-belt areas. The department operates and maintains the grounds at two municipal cemeteries and provides interment services, associated recordkeeping and public assistance.
Recreation Director of Recreation – Wendy McCormick The Recreation Department recognizes that active living is essential to personal health and quality of life and aspires to provide
opportunities for positive, inclusive activities that help build strong families and healthy communities. In cooperation with the Parks & Facilities Department, Recreation operates
facilities including multi-use fitness and aquatic centres, ice and curling arenas, library and community halls. This is done in collaboration with various not-for-profit community
organizations, agencies and businesses such as; the Ridge Meadows Seniors Centre Society, Museum and Heritage Societies, Maple Ridge Pitt Meadows Arts Council and School District No.
42. Services include delivering recreation and education programs in arts and culture, aquatics, fitness, skating and more through drop-in or pre-registered delivery models. Other services
also provided include recreation access programs and community planning tables for healthy community initiatives. Customer service functions include facility, field and arena bookings,
program registration, membership and admission processing. 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 decisionmaking in our organization. We are responsible
for carrying out corporate initiatives 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, Finance and Information Technology. CFS also provides support to the RCMP, Police Services and the Fire Department and is responsible for maintaining and
improving the website. Clerk’s Manager of Legislative Services & Emergency Program – Ceri Marlo The Clerk's Department is responsible for supporting legislative matters and decisions
of Council. Responsibilities include agenda preparation, recording of official minutes, administration and certification of bylaws and the execution of all legal documentation. We are
the liaison between the contract legal service providers and Council and staff. We are responsible 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 Freedom
of Information and Protection of Privacy legislation. We conduct the triennial general local and School District elections as well as by-elections and referenda. We are responsible
for the acquisition and disposal of all land needs at the best possible value to the taxpayer and for the administration of all district-owned rental properties. The Risk Management
Program for loss control and insurance is also a function of this 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, supporting the administrative and fiscal needs of Maple Ridge within a framework that ensures sound fiscal governance. Specific functions include preparing and monitoring the
Five-Year Consolidated Financial Plan and the Annual Consolidated Financial Statements, preparing and interpreting interim financial statements, levying and collecting Whonnock Lake
Annual Report -District of Maple Ridge Page 35
Services Provided by Municipal Departments municipal taxes and utility fees, processing accounts payable and receivable, developing and maintaining financial systems, investing and safeguarding
Maple Ridge’s financial assets, conducting internal audits and general cashiering services. The department is also responsible for reporting on financial matters to the Audit and Finance
Committee. Information Technology Director of Information Technology – Christina Crabtree The Information Technology Department (IT) is responsible for managing corporate computer systems,
data resources and supporting technology infrastructure. The IT team supports the operation of 423 business computers, 42 virtual servers running on 42 physical servers and all the
associated software and databases over ten locations within the community. More than 20 different enterprise-wide business systems run on the computer network which includes a financial
system, property and taxation system, payroll system, materials management, budget system, recreation system, facility bookings, business licences and the Geographic Information System.
The department also maintains corporate communications assets which include telephone, radio, email, networks, switches and servers. Beyond day-to-day operations, the department also
coordinates strategic technology direction and investments, develops common standards and architectures and provides business solutions to help frontline departments deliver public
services efficiently. A major service area for the department is in providing technical advice, data management and reporting 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 Community Fire Safety–Dane
Spence The primary mission of the Fire Department is the protection and preservation of life, property and the environment in Maple Ridge. This service is provided by a group of 67
dedicated paid-on-call firefighters, 49 full-time firefighters, six chief officers, three administrative support staff and one IT support staff (shared with IT). We rely heavily on
cross-training and good communication to ensure that the department functions efficiently and effectively. Each of the Assistant Chiefs assumes responsibility for the operation of the
individual fire halls. In addition to administrative duties, career officers assume the role of Duty Chief which involves responding to all serious Fire Department emergency calls 24-hours-a-day,
on a rotational basis. The department provides a proactive approach to fire services through the development of multi-year business plans, which include detailed multi-year financial
plans. Ridge-Meadows RCMP Officer in Charge – Superintendent David Fleugel The Ridge Meadows RCMP Detachment is responsible for policing services in Maple Ridge and Pitt Meadows. The
Ridge Meadows RCMP Master Plan identifies community priorities in crime reduction, with a focus on the reduction of property crime, delivering policing services with sensitivity towards
social issues, community engagement, in addition to youth and road safety priorities. The detachment currently has 118 police officers, with 90 assigned to Maple Ridge, 22 assigned
to Pitt Meadows and 3 funded by the Province of BC. In addition, there are three Special Constable "Community Safety Officers" in Maple Ridge. Maple Ridge also contributes the equivalent
of 10 regular members in integrated (metro Vancouver area) specialized teams. Hot Summer Nights RCMP Musical Ride Annual Report -District of Maple Ridge Page 36
Services Provided by Municipal Departments 45 Municipal employees provide administrative support to the detachment for exhibits, prisoner guarding, customer services, records management,
Canadian Police Information Centre support, crime analysis, court liaison, training and staff development along with volunteer coordination. Our detachment has an active volunteer base
who dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch and the RCMP Auxiliary Program. Public Works & Development Services:
General Manager – Frank Quinn The Public Works & Development Services (PWDS) division is responsible for carrying out corporate initiatives as directed by Council. PWDS provides leadership
in the implementation of services including development processing, the issuance of building permits and business licences and the construction, operation and maintenance of municipal
infrastructure. In addition, the division attends to enquiries and requests for assistance from the public. The division consists of four departments: Engineering, Licences, Permits
& Bylaws, Operations and Planning. The Ridge Meadows Recycling Society liaises with Council through the division. Engineering Municipal Engineer – David Pollock The Engineering Department
contributes to the quality of life in Maple Ridge by providing a full range of sustainable municipal services to maintain existing infrastructure as well as new infrastructure in support
of ongoing growth in the District. The range of services includes the development and implementation of the Capital Program including design, tendering and administration for roads
and utilities; management of the District underground water and sewer utilities as well as storm water management; developing the multi-modal transportation network as well as traffic
operations including signals and street lighting; review and coordination of servicing requirements for new developments. 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 licence applications and renewals, as well as record
management of businesses in Maple Ridge. plumbing, electrical and gas construction as well as renovations. Our staff issue these permits and arrange for inspections and certification
that all work complies with the appropriate regulatory legislation. Bylaw enforcement staff ensure compliance with regulations enacted by Council ranging from parking to issues of land
and property use. 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 maintenance of Maple Ridge roads and fleet, municipal procurement,
storm water management, water distribution and sewage collection. Operational focus is on the health and safety of the citizens of Maple Ridge, protecting Maple Ridge’s large investment
in the public works and underground infrastructure, protecting the environment, maintaining current service levels, providing essential and convenience features and providing these
services at a minimum cost to taxpayers in a manner as responsive to their needs as possible. Citizens are required to obtain permits for building, 232 Street Bridge Construction New
Construction Annual Report -District of Maple Ridge Page 37
Services Provided by Municipal Departments Planning Director of Planning – Christine Carter The Planning Department supports the Corporate Strategic Vision through the creation and application
of a number policies, regulations and bylaws. These documents are not only used as a guide for decision making, but also establish the procedures under which development applications
are processed, and how information is disseminated within the Community. After Council has set policy guidelines for the community, the department works with citizens and the development
community to ensure that all development complies with zoning specifications, environmental legislation, health regulations and any form and character for a development area. To carry
out this work, the department coordinates the flow of information with a number of internal departments, stakeholder groups and agencies involved in a development application. The department
provides information, recommendations and technical expertise in the development of policy as well as providing technical assistance to committees of Council including the Community
Heritage Commission, Agricultural Advisory Committee and the Advisory Design Panel. We also supply information to and work closely with external agencies (Agricultural Land Commission,
Metro Vancouver) and ensure that development complies with District policies and statutory requirements, prior to presentation of a project to Council. The department also has a team
of environmental specialists who work closely with planners and engineers to ensure that Maple Ridge achieves the highest standards of environmental stewardship and sustainability.
This team works in the field to assess the impacts of project applications, and also works with Council to develop environmental policies to align with Council’s Corporate vision and
changing provincial regulations. These policies and regulations form part of a comprehensive framework that is used to guide decisions around planning and land use in the community.
Ridge Meadows Recycling Society Ridge Meadows Recycling Society (RMRS), a community-based, charitable non-profit organization, in partnership with Maple Ridge, provides Blue Box recycling
collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility and offers education on environmental issues in Maple Ridge. As a local employer, with a total
of 64 full and parttime employees, the Society provides entry-level employment and training opportunities, as well as supported work and training for adults with developmental disabilities.
RMRS is an award-winning environmental organization that has a highly motivated team who promotes the 3R’s (Reduce, Reuse and Recycle), provides excellent customer service, seeks out
partnerships to enhance recycling services and works to maximize financial and sustainability returns on recycled commodities. After Council has set policy guidelines for the commu-Hard
at work at the Recycling Depot Protecting our Environment Annual Report -District of Maple Ridge Page 38
Awards Maple Ridge is the recipient of many awards. Our 2013 list includes: The Canadian Association of Municipal Administrators (CAMA) “Education Award Honourable Mention” for the Emergency
Social Services Exercise Design Workbook, which is a complete and comprehensive “how-to manual” containing step-bystep instructions for the development of five different types of emergency
exercises: orientation, drill, tabletop, functional and full scale. The 6th consecutive Government Finance Officers’ Association (GFOA) “Distinguished Budget Presentation Award.” In
order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as
a communications device. The 17th consecutive GFOA “Award for Outstanding Achievement in Popular Annual Financial Reporting.” In order to receive this award, a government unit must
publish a Popular Annual Financial Report whose contents conform to program standards creativity, presentation, understandability and reader appeal. The 23rd consecutive GFOA “Canadian
Award for Financial Reporting.” In order to receive this award, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents conform
to program standards. Such reports should go beyond the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal
government’s financial picture, enhance an understanding of financial reporting by municipal governments and address user needs. The Hermes Creative Awards “Gold Award” in the Publications/Annual
Report category for the 2012 Citizens Report and in the Advertising/Ad Campaign category for the businessSTART Program. Hermes Creative Awards is an international competition for creative
professionals involved in the concept, writing and design of traditional materials and programs, and emerging technologies. The MarCom “Platinum Award” in the Publications/Annual Report/Government
category for the 2012 Citizens Report. The MarCom Awards is an international competition for marketing and communication professionals involved in the concept, writing and design of
marketing and communication programs and print, visual and audio materials. The competition has grown to perhaps the largest of its kind in the world. The Real Estate Investment Network
(REIN™), Canada's leading real estate research organization released its latest report on the top cities and towns in British Columbia for real estate investment. Of the hundreds of
cities and towns Maple Ridge and Pitt Meadows ranked 2010-2015 ‘#5 Top Canadian Investment City’ for the 5th consecutive year, ‘#2 Top BC Investment Town‘ and ‘the place to live for
lifestyle’. The Union of British Columbia Municipalities (UBCM) “Best Practices, Honourable Mention Social Media” for the approach taken to inform citizens about the issues relating
to the 2012 Spring Freshet. The UBCM Community Excellence Awards Program encourages local governments to showcase best practices that rise above others with vision, creativity and teamwork,
and that furthermore can be a model for other municipalities. For more information on District awards visit www.mapleridge.ca/320/Awards Annual Report -District of Maple Ridge Page
39
Summary of Services and Regional Relationships 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 Services
that are not an assumed responsibility of Maple Ridge include: Diking Maintenance and Flood Control – Diking Districts partnership with the City of Pitt Meadows and the Provincial
Government Garbage Collection (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) Maple Ridge is represented on the following Regional Boards, which provide a variety of services for Maple Ridge residents: Emergency Communications for Southwest British
Columbia Incorporated (ECOMM) E-Comm is the regional 9-1-1 answer point and also operates the region’s Wide-Area Radio System. EComm also dispatches for a number of different police
and fire departments throughout Metro Vancouver, the Sunshine Coast and Whistler/Howe Sound. Fraser Valley Regional Library (FVRL) A regionalized library collection and distribution
system that provides all of the operational aspects of a library system. The members must provide the local facilities. Greater Vancouver Sewerage and Drainage District (GVS&DD) Operates
and maintains the network of trunk sewers, pumping stations and wastewater treatment plants that connect with municipal sewer systems. Greater Vancouver Water District (GVWD) Responsible
for acquiring water, maintaining the supply, ensuring its quality and delivering it to the member municipalities for distribution by local systems. Metro Vancouver Provides air quality
management, transportation planning, regional housing, regional strategic planning services, regional parks (the Kanaka Creek estuary and linear park, as well as Blaney Bog are located
within the Maple Ridge boundaries), labour relations for local government employees and administration of the 9-1-1 emergency telephone system. South Coast British Columbia Transportation
Authority /TransLink (SCBCTA) Responsible for the integration of transit and road networking with regard to transportation and land use. TransLink works with local governments, allowing
the decision-making to focus on local concerns with a regional context. Annual Report -District of Maple Ridge Page 40
Summary of Services and Regional Relationships Maple Ridge obtains services from the following intermunicipal organizations: BC Assessment The mandate of BC Assessment is to establish
and maintain an independent, uniform and efficient realproperty assessment system throughout British Columbia in accordance with the Assessment Act. The Act requires that BC Assessment
produce annual rolls with assessments at market value. BC Society for the Prevention of Cruelty to Animals (BCSPCA) Contract to provide domestic animal pound and shelter and to enforce
the Animal Control bylaws. Ministry of Education A provincial government school system (residential and non-residential) serving kindergarten to grade 12 students in public schools
and independent schools. Municipal Finance Authority (MFA) A provincial organization that provides for marketing, placement and administration of all Municipal debt requirements (except
the City of Vancouver). This Authority also operates an investment pool on behalf of municipalities. Municipal Insurance Association (MIA) Maple Ridge 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 Maple Ridge 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); Maple Ridge 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. Maple Ridge shares and supports transit services through the provision of transit facilities (such as bus stops and exchanges). Shelters and benches
are provided by Maple Ridge where it is cost effective. 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, Maple Ridge shares responsibility
with regional cycling. 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
Diking Districts Metro Vancouver Municipal Finance Authority Provincial Government – School Taxes South Coast British Columbia Transportation Authority (TransLink) Annual Report
-District of Maple Ridge Page 41
Message from the Corporate Finance Officer I am pleased to present, on behalf of the Finance Department, the 2013 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, 2013. Our 2012 Annual Report received
the Government Finance Officer’s Association’s (GFOA) Canadian Award for Financial Reporting, an award that recognizes local governments across Canada that produce high quality financial
reports. This was the 23rd 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, 2013. 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 2013 Progress Report, on page 13 communicates performance towards the achievement of these goals and objectives during 2013. We will continue to measure our performance in these
areas and communicate our results. 2013 in Review 2013 was the second 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 2013: Held a live-streaming, interactive budget presentation
for the 2014-2018 Financial Plan. Redesigned the District website. Replaced an aging bridge over the North Alouette at 232 Street. Added two new parks in Silver Valley. Invested
over $13.5M in infrastructure such as roads, drainage, water and sewer. Economic Climate The global economy improved somewhat in 2013, with further slow but steady improvement expected
for 2014. The improvement is driven, in large part, by improved economic conditions in the United States. The Eurozone economy improved as well, with indications that Italy and Spain
may see some positive growth in 2014. The rate of growth in emerging and developing economies is expected to continue to increase in 2014, but at a slower pace than seen in previous
years. The Canadian economy experienced modest growth in 2013, with real Gross Domestic Product (GDP) increasing by 2%, up from 1.7% in 2012. While economic performance in 2013 did
not meet the potential levels forecasted by the Bank of Canada, many economists are predicting that growth will improve in 2014, particularly in the area of exports and business investment.
Improvements in the economic outlook of our trading partners are predicted to help drive this growth. Risks that could impact the improved economic outlook include a housing market
that continues to slow and the record levels of household debt that many Canadians are holding. British Columbia’s economic performance was lackluster in 2013. Real GDP growth expanded
by approximately 1.5%, putting BC’s economic performance in the middle of provincial growth rankings. Unemployment rates in the province improved marginally in 2013, ending the year
at 6.6%. The first quarter of 2013 has seen unemployment rates in BC fall slightly, to 6.5%. The economy is expected to experience growth in 2014, with expectations that employment
will increase by 1.4% this year. By 2015, construction of liquid natural gas facilities is expected to improve the provincial economic outlook. 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. The program ended on December 30, 2013 with
an excess of 60 eligible projects completed or in progress, with a construction value of over $89 million. Since the program began we’ve seen developments like the new Target and the
Chances community gaming centre as well as several new multi-family developments in the community. In order to build on the momentum created by the Incentive Program, Council has extended
the commercial portion of the program to the end of 2014. Annual Report -District of Maple Ridge Page 42
Message from the Corporate Finance Officer The District issued 3,039 building permits in 2013, with an estimated construction value of $135M. The number of building permits issued in
2013 increased by approximately 130 from 2012. Maple Ridge Construction Values Maple Ridge issued 4,277 business licences in 2013, approximately the same number as 2012. Licences are
issued for commercial, home-based and non-residential businesses. Of the commercial and home-based licences issued in 2012, 92% and 86% respectively were renewed in 2013. The proportion
of licences for each category has remained reasonably constant over the past five years with approximately 37% commercial, 34% home-based and 29% non-residential, indicating that the
economic base in Maple Ridge has remained relatively stable over the past number of years. Risk Management Risks to Municipal operations are assessed on an ongoing basis and risk management
strategies are revised or developed in response to experience, changes in operations or relevant legislation. Each year, Council approves an inspection standard that sets the frequency
and methodology for inspection of Municipal assets during the year within Financial Plan provisions. Maple Ridge insures its operations through a combination of risk transfer through
purchased insurance, membership in the Municipal Insurance Association (MIA) and risk retention through the use of self insurance reserves. The following discussion identifies risks
that could affect the District’s financial position or future operations. Interest Rate Risk Maple Ridge has a large holding of investments. The interest earned on these holdings helps
to offset the effects of inflation on capital and other projects. While changes in interest rates could impact expected earnings, we are conservative in our investments. That is why
we have maintained positive returns during difficult times. Regional Partnerships Maple Ridge provides sewer and water services to residents through its membership in the Regional District
(Metro Vancouver) and related entities. The District does not control the financial operations of Metro Vancouver, but is proportionately responsible for their costs through annual
levies and service payments. Changes in the financial needs of these entities can affect the user fees charged to Maple Ridge taxpayers. Wherever possible, Maple Ridge attempts to smooth
the potential impacts of cost increases from the Regional District by using a rate stabilization policy. This policy factors the effects of longrange regional plans into our rate structure.
Disaster Recovery Events such as a pandemic, natural disaster or technology failure could have an impact on our community and our operations. An emergency preparedness plan is in place
and is 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 2014-2018 Financial Plan, the District held a live-streamed 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 to setting the tax rates, to reflect any changes that have occurred since the last plan was adopted. Annual Report -District of Maple Ridge Page 43
Message from the Corporate Finance Officer The 2014-2018 Financial Plan adopted in January was developed using the following key assumptions, all of which formed part of the 2014 Business
Planning Guidelines and were discussed at Council meetings open to the public: The assessment base would experience real growth of 1.65% in 2014 and 2.0% per year in 2015 through
2018. Property tax increases for general purposes would be 2.25% for 2014 and 2.6% per year for 2015 through 2018. Property tax increases for infrastructure sustainability would
be 0.5% per year for 2014 through 2016 and 0.7% per year in 2017 and 2018. The Parks, Recreation and Cultural Levy increases would be 0.25% per year for 2014 through 2018. The Storm
Water Levy would increase by 0.3% per year for 2014 through 2018. Sewer Utility rates would increase by 4.5% and Water Utility rates by 4.5% each year. Recycling rates would increase
2.75% per year. $550,000 of gaming revenues would be directed to infrastructure to minimize the tax increase. 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.
In early 2014, the District received the actual real growth numbers for the year, coming in at 2.05%, compared to the estimated 1.65%. A significant portion of this growth was due to
a review that BC Assessment did that captured previous improvements. The higher than anticipated increase in real growth has allowed the tax increase for 2014 to be reduced by 0.30%
and 2015 to be reduced by an additional 0.28%. The increase for recycling fees was reduced to 0% as a result of anticipated increased revenues from the new contract with Multi Material
BC (MMBC). The 2014-2018 Financial Plan reflects Council’s continuing commitment to maintaining our infrastructure into the future, directing 0.50% of the approved annual tax increase
toward infrastructure sustainability. In addition, Council has directed $550,000 of gaming revenues towards infrastructure. Financial Review – Overview The District is committed to
providing financial reports that enhance stakeholder trust. The following discussion and analysis provides information in support of the 2013 Audited Consolidated Financial Statements
and is intended to enhance understanding of the economic resources and obligations of the District. It is supplementary to the Financial Statements and should be read in conjunction
with the Consolidated Financial Statements, accompanying notes and supplemental information. For information on the terminology used in the discussion, please refer to the Glossary
on page 89. The District is responsible for the accuracy of the data and the completeness and fairness of presentation, including all disclosures. The report provides readers with an
overview of ongoing financial and operational performance. The Consolidated Financial Statements are required under the British Columbia Community Charter section 167, and are prepared
in accordance with Generally Accepted Accounting Principles (GAAP) for local governments, as recommended by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants
of Canada. The Consolidated Financial Statements include the operations of the General, Water, Sewer, Capital and Reserve Funds and the District’s wholly-owned subsidiaries, CDMR Developments
Ltd. and Maple Ridge Municipal Holdings Ltd. (MRMH Ltd). Financial Statements in the public sector serve as a central feature of local government financial reporting. They report a
local government’s actual financial activities in comparison to planned activities and the resulting financial condition of the local government. They are not intended to replace a
variety of other financial reports used in planning, analysis and decision-making, nor are they intended to be the sole measure of government performance in the period. Rather, they
present financial information that is useful in evaluating the local government’s financial condition at the end of the accounting period and its financial performance during the accounting
period. The External Audit Included in the Consolidated Financial Statements is a report from the external auditor, BDO 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 and dismissing the external auditor, reviewing
the terms of engagement, fees and scope of the audit and any non-audit services contracted and evaluating the performance of the auditor. The Annual Report -District of Maple Ridge
Page 44
Message from the Corporate Finance Officer Committee reviews the Management Letter and financial reports of the District and its wholly-owned companies. The Committee has the authority
to request from management specific reports or analysis and is authorized to request the presence of other staff to report or answer questions. The Financial Statements: Following completion
of the annual audit, the Consolidated Financial Statements are presented to Council for acceptance. During the year, the Audit and Finance Committee is provided with financial updates
and meets periodically with the external auditor. Financial Statement Composition Revenue and Capital Funds have transactions with outside groups, with each other and with Reserve Funds.
Only transactions with outside groups are reported in Consolidated Financial Statements. The Consolidated Statement of Financial Position: Provides information on the financial position
of the District including Financial Assets, Liabilities, Net Financial Assets (Debt), Non-Financial Assets and Accumulated Surplus The Consolidated Statement of Operations: Reports
the extent to which expenses are offset by revenues, the annual surplus and the change in accumulated surplus. The Consolidated Statement of Change in Net Financial Assets: Reports
the change in Net Financial Position. The Consolidated Statement of Changes in Cash and Temporary Investments: Reports the net change in cash resources and how the District financed
its activities throughout the year. 2013 Consolidated Financial Statements From a financial perspective, the results for 2013 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 2013. The following sections provide an analysis of the 2013 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 $9.26M to $41.98M.
Municipal long-term debt decreased by $2.59M to a total of $39.5M. Unused annual debt servicing capacity based on our current financial condition is $17.96 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 $41.98M at the end of 2013, an increase of $9.26M over 2012.
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 2013 is $909.6M. Financial
Assets: Financial assets increased by $8.3M over 2012. Cash and investments increased by $8.5M over 2012. Liabilities: Total liabilities decreased by $990,700 over 2012. The actuarially
determined liability for future employee benefits is $4.9M. This liability will be settled over the longer term and does not impose an immediate claim on cash flow. Restricted revenues
decreased by $207,200 as a result of increased capital expenditures in the year. Long-term debt decreased by $2.6M as a result of the planned pay down of debt. Consolidated Statements
F i n a n c i a l P o s i t i o n O p e r a t i o n s C h a n g e i n F i n a n c i a l P o s i t i o n C a s h F l o w T a x p a y e r s , V e n d o r s , E m p l o y e e s O u t s
i d e G r o u p s G e n e r a l R e v e n u e U t i l i t i e s R e v e n u e S u b s i d i a r y C o m p a n i e s S c h e d u l e 1 S c h e d u l e 2 R e s e r v e F u n d s R e s
e r v e A c c o u n t s S c h e d u l e 3 T r a n s a c t i o n s T r a n s a c t i o n s T r a n s a c t i o n s G e n e r a l C a p i t a l U t i l i t i e s C a p i t a l S u b s
i d i a r y C o m p a n i e s Annual Report -District of Maple Ridge Page 45
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. In 2013 non-financial assets increased by $38M over 2012, due to net increase in tangible capital assets of $55.9M, offset by amortization
of $17.8M. 2 Consolidated Statement of Operations – Page 57 This statement reports the District’s changes in economic resources and accumulated surplus for 2013, compared with budget
and with 2012 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 (2012) Revenues in 2013 increased by $28.9M over 2012 through a combination
of the following: Revenue from general taxation increased $3.14M through a combination of higher tax levies and growth of the assessment roll. Development revenues and senior government
transfers, often linked to capital projects, increased by $3.5M over 2012. Typically, year-over-year changes in these revenues are related to changes in capital expenditures, reported
on the Statement of Change in Net Financial Assets. Changes in grant revenues are affected by changes in funding programs available through senior governments. Revenue for contributed
subdivision infrastructure and gain or loss on disposal of tangible capital assets increased by $21.9M as a result of more developer constructed infrastructure turned over to the District
in 2013 and earlier than anticipated replacement of infrastructure. Consolidated Revenue Compared to budget (2013) As in previous years, there were variances between budget and actual
($5.9M) and, as in previous years, a large part of this difference was related to the capital program. Development fees (earned DCC's) and senior government transfers were budgeted
based on the expected completion of capital projects. As the capital expenditures did not occur there was no corresponding revenue recognized. Revenue shortfalls in this area were offset
by higher than anticipated contributed tangible capital assets. Consolidated Expenses Compared to previous year (2012) Consolidated expenses are comprised of operating expenses for
goods and services, labour and debt servicing as well as the annual cost of using our tangible capital assets through amortization. Expenses increased by $4.1M through a combination
of increased amortization expense of $210,000, an increase in labour costs of $650,000 and increased costs for goods and services of $3.4M. Consolidated Expenses Compared to budget
(2012) The consolidated expenses for 2013 reflect a positive variance of $14.3M compared to budget. Contributors to this positive variance include savings on labour and succession planning
costs, $2.6M RCMP contract savings, $2.4M capital related projects, $5.2M and $4M 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 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 $9.26M to $41.98M
as at the end of 2013. Had the activities in the Financial Plan been completed as planned, financial assets would have decreased by $36.5M, resulting in Net Debt of $3.8M. 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 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 2013 decreased to $100.9M from $103.9M in 2012. 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 operating activities. The variances discussed in Section 2 apply to this schedule as well. Annual Report -District of Maple Ridge Page
46
Message from the Corporate Finance Officer Operating Expenses Compared to previous year (2012) Overall operating expenses increased by approximately $3.9M from 2012. Factors contributing
to this increase include an accrual for remediation works that will take place over the next number of years at the Cottonwood Landfill site, increased costs for water purchases and
the District share of regional water infrastructure projects, as well as a retroactive settlement in protective services. Operating Expenses Compared to budget (2013) Overall operating
expenses came in under budget by $13.4M. 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. 7 Other 2013 Accumulated Surplus Distribution
i) Operating Accumulated Surplus (Schedule 1) – Page 70 The Operating Accumulated Surplus of $15.9M (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 $828.6M. 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 $32.96M at December 31, 2013. 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 $32.15M as
at December 31, 2013. 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 $65.1M in various reserves
at year-end. However some of that amount relates to capital projects that were not completed before December 31, 2013. If these projects had been completed as planned, the Reserve balances
would have been reduced by approximately $25M and Net Financial Assets decreased similarly. Assessment of Trends The District has Net Financial Assets of $41.98M at the end of 2013.
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 the office tower. Based on current projections, we expect our financial position to move into Net Debt in 2014, returning to Net Financial Assets for
2015 through 2018. These projections assume that capital expenditures will occur as planned. Although experience indicates that this does not typically occur, it is important to keep
in mind the impact of the Financial Plan on our financial position. Outlook In January of 2014, Council adopted a Financial Plan for 2014-2018; this plan was amended in May 2014 to
reflect information received since January. The Plan includes $18.2M in planned capital expenditures to address infrastructure needs in the community. Added to this is approximately
$49.2M of expenditures approved for 2013 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. Annual Report -District of Maple Ridge Page 47
Message from the Corporate Finance Officer 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 2014 are: Design
works for the next phase of Lougheed Highway improvements between 224 Street and 226 Street Improvements to Whonnock Lake parking facilities Improvements to pedestrian infrastructure
on Edge Street Continue to promote the commercial portion of the Town Centre Investment Incentive program Development of mobile apps that provide additional ways of performing District
business as well as engaging in District services and community offerings Begin work on an area plan for Hammond 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 23nd 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 2013 results. The reason for our success is the strong commitment
to excellence by our employees in all that they do. Paul Gill, BBA, CGA General Manager: Corporate & Financial Services Corporate Finance Officer May 12, 2014 Annual Report -District
of Maple Ridge Page 48
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, 2013. 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 2013 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 49
Management’s Responsibility for Financial Reporting The information in this Annual Report is the responsibility of management. The consolidated financial statements have been prepared
in accordance with Canadian Public Sector accounting guidelines as outlined under “Significant Accounting Policies”. These include some amounts based on management’s best estimates
and careful judgment. Management maintains a system of internal accounting controls to provide reasonable assurance that assets are safeguarded and that transactions are authorized,
recorded, and reported properly. Management also administers a program of proper business compliance. BDO Canada LLP, the Municipality’s independent auditors have audited the accompanying
financial statements. Their report accompanies this statement. Council carries out its responsibility for the consolidated financial statements jointly with its Audit Committee. The
Committee meets with management on a scheduled basis and at least semi-annually with BDO Canada LLP to review their activities and to discuss auditing, internal control, accounting
policy, and financial reporting matters. BDO Canada LLP has unrestricted access to the Municipality, the Audit Committee, and Council. Council approves the consolidated financial statements,
the Audit Committee reviews the recommendations of the independent auditors for improvements to controls and as well as the actions of management to implement such recommendations.
Paul Gill, CGA Jim Rule General Manager: Corporate & Financial Services Chief Administrative Officer Annual Report -District of Maple Ridge Page 50
Annual Report -District of Maple Ridge Page 51
Consolidated Financial Statements Significant Accounting Policies For the year ended December 31, 2013 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 Chartered Professional Accountants of Canada. 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) Change in Accounting Policies Government Transfers In 2013, the District adopted the provisions of the public sector accounting standard
"PS3410 Government Transfers". This new standard can be applied either retroactively or prospectively, however the requirements of this standard did not differ from the treatment the
District had previously been following and therefore, no change was required. Government transfers are recognized as revenue when authorized and eligibility criteria have been met unless
the transfer contains stipulations that create a liability. If the transfer contains stipulations that create a liability, the related revenue is recognized over the period that the
liability is extinguished. The most significant government transfers relate to maintaining and rehabilitating the District's infrastructure (Note 4). These funds are deferred until
such time that they are spent on eligible projects. Tax Revenue In 2013, the District also adopted the provisions of the public sector accounting standard "PS3510 Tax Revenue". The
requirements of this standard did not differ from the treatment the District had previously been following and therefore, no change was required. (d) Non-financial Assets Non-financial
assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended
for sale in the ordinary course of business. Annual Report -District of Maple Ridge Page 52
Consolidated Financial Statements (e) Tangible Capital Assets Tangible capital assets are a special class of non-financial assets and are recorded at cost less accumulated amortization.
Cost includes all costs directly attributable to acquisition or construction of the tangible capital asset including transportation and installation costs, design and engineering fees,
legal fees and site preparation costs. Amortization is recorded on a straight line basis over the estimated life of the tangible capital asset commencing once the asset is put into
use. Assets under construction are not amortized. Contributed tangible capital assets are recorded at fair value at the time of the contribution and are also recorded as revenue. Estimated
useful lives of tangible capital assets are as follows: Buildings (including building components) 7 to 50 years Transportation network 10 to 75 years Storm sewer system 10 to 75 years
Fleet and equipment 8 to 20 years Technology 3 to 25 years Water system 10 to 85 years Sanitary sewer system 30 to 75 years Furniture and fixtures 3 to 20 years Structures 15 to 75
years 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.
(f) Revenue Recognition Taxation Taxes are recorded at estimated amounts when they meet the definition of an asset, have been authorized and the taxable event occurs. Annual levies
for non-optional municipal services and general administrative services are recorded as taxes for municipal services in the year they are levied. Taxes receivable are recognized net
of an allowance for anticipated uncollectable amounts. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Through the British Columbia Assessments'
appeal process, taxes may be adjusted by way of supplementary roll adjustments. The effects of these adjustments on taxes are recognized at the time they are awarded. User fees and
other revenue Charges for sewer and water usage are recorded as user fees and other revenue. Government transfers Government transfers are recognized as revenue in the financial statements
when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability.
Government transfers are recorded as deferred revenue when transfer stipulations give rise to a liability and recognized in the statement of operations as the stipulated liabilities
are settled. Annual Report -District of Maple Ridge Page 53
Consolidated Financial Statements Development revenues Receipts that are restricted by the legislation of senior governments or by agreement with external parties are a liability of
the municipality and are reported as Restricted Revenues at the time they are received. When qualifying expenditures are incurred Restricted Revenues are brought into revenue as development
revenue. Restricted Revenues are comprised of the amounts shown in Note 12. 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. (g) Use of estimates/measurement uncertainty The preparation of financial statements in accordance with Canadian Public Sector Accounting Standards requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Significant areas requiring use of management estimates relate to the useful lives of tangible capital
assets, determination of employee future benefits, the outcome of litigation and claims, and the percentage of completion of buildings and subdivision inspections. Actual results could
differ from those estimates. (h) Budget figures The budget figures reported in the Consolidated Financial Statements represent the 2013 component of the Financial Plan Bylaw adopted
by Council on May 14, 2013. (i) 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. (j) Cash and temporary investments Cash and temporary
investments are comprised of the amounts held in the District's bank accounts and investments with an original maturity date of one year or less. (k) Investments Investments with an
original maturity date of more than one year are reported as portfolio investments. Investments and pooled investments are reported using the cost method. Provisions for declines in
the market value of investments are recorded when they are considered to be other than temporary. Declines in the market values of investments are considered to be other than temporary
when the carrying value exceeds market value for more than three years. Annual Report -District of Maple Ridge Page 54
Consolidated Financial Statements (l) 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. (m)
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 expense is allocated to functions based on the purpose of specific borrowings. (n) 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 5) 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 9) Annual Report -District of Maple Ridge Page 55
Consolidated Financial Statements Consolidated Statement of Financial Position as at December 31, 2013 2013 2012 Financial Assets Cash and temporary investments (Note 1) $ 100,894,137
$ 103,940,358 Portfolio investments (Note 1) 44,858,999 33,315,006 Accounts receivable (Note 2) 19,147,770 19,464,140 Recoverable local improvements (Note 3) 1,882,735 1,853,310 Other
assets (Note 8) 718,361 684,971 Inventory available for resale 24,266 187 167,526,268 159,257,972 Liabilities Accounts payable and accrued liabilities (Note 6) 16,271,819 12,934,269
Deferred revenue 9,407,028 9,236,244 Restricted revenue (Note 12) 45,149,975 45,357,203 Refundable performance deposits and other 10,325,126 12,176,806 Employee future benefits (Note
9) 4,890,700 4,745,500 Long-term debt (Note 7, Schedule 4) 39,501,414 42,086,722 125,546,062 126,536,744 Net Financial Assets 41,980,206 32,721,228 Non Financial Assets Tangible capital
assets (Note 13, Schedule 5) 852,168,211 814,115,960 Undeveloped land bank properties (Note 17) 14,385,160 14,448,184 Supplies inventory 364,511 303,347 Prepaid expenses 698,347 629,721
867,616,229 829,497,212 Accumulated Surplus (Note 15) $ 909,596,435 $ 862,218,440 Paul Gill, CGA Ernie Daykin General Manager, Corporate & Financial Services Mayor, District of Maple
Ridge a). The notes to the Consolidated Financial Statements are an integral part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 11) c). Pension
Plan (Note 5) Annual Report -District of Maple Ridge Page 56
Consolidated Financial Statements Consolidated Statement of Operations For the year ended December 31, 2013 Actual Budget Actual 2013 2013 (Note 14) 2012 Revenue (Segment Report, Note
17) Taxes for municipal purposes (Note 10) $ 68,079,360 $ 67,914,296 $ 64,939,423 User fees and other revenue 35,843,766 34,961,647 34,698,238 Government transfers (Note 4) 3,796,633
6,385,880 4,421,302 Development revenue 9,799,094 35,893,817 5,626,781 Interest and investment income Investment Income 2,741,371 Interest Income 227,890 Less: Deferred amount (392,049)
Interest and investment income 2,577,212 1,818,000 3,486,028 Gaming revenues 896,008 500,000 819,341 Gain (loss) on disposal of tangible capital asset (2,449,158) -(1,530,761) Contributed
tangible capital assets (Note 13) 39,572,808 16,500,000 16,709,523 158,115,723 163,973,640 129,169,875 Expenses (Segment Report, Note 18) Protective services 31,159,175 34,536,700 30,619,435
Transportation services 16,504,545 17,691,105 16,781,930 Recreation and cultural 19,628,824 21,450,089 19,529,726 Water utility 14,809,051 19,895,479 13,138,936 Sewer utility 9,582,651
10,243,286 9,279,252 General government 13,565,957 16,679,983 13,307,270 Planning, public health and other 5,487,525 4,513,951 3,939,899 110,737,728 125,010,593 106,596,448 Annual Surplus
47,377,995 38,963,047 22,573,427 Accumulated Surplus -beginning of year 862,218,440 862,218,440 839,645,013 Accumulated Surplus -end of year (Note 15) $ 909,596,435 $ 901,181,487 $
862,218,440 a). The notes to the Consolidated Financial Statements are an integral part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 11) c). Pension
Plan (Note 5) 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, 2013 Actual Budget Actual 2013 2013 (Note 14) 2012 Annual Surplus
$ 47,377,995 $ 38,963,047 $ 22,573,427 Add (Less): Change in Tangible Capital Assets Acquisition of tangible capital assets (58,531,843) (94,172,869) (31,715,399) Amortization 17,830,756
18,688,422 17,620,754 Proceeds from disposal of tangible capital assets 199,679 -74,100 Loss (gain) on disposal of tangible capital assets 2,449,158 -1,530,761 (38,052,250) (75,484,447)
(12,489,784) Change in Other Non Financial Assets Decrease (increase) in supplies inventory (61,166) -97,258 Reclassification of undeveloped land bank 63,025 -383,857 Decrease (increase)
in prepaid expenses (68,626) -(182,654) (66,767) -298,461 Increase (decrease) in Net Financial Assets 9,258,978 $ (36,521,400) 10,382,104 Net Financial Assets beginning of the year
32,721,228 32,721,228 22,339,124 Net Financial Assets end of the year $ 41,980,206 $ (3,800,172) $ 32,721,228 a). The notes to the Consolidated Financial Statements are an integral
part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 11) c). Pension Plan (Note 5) Annual Report -District of Maple Ridge Page 58
Consolidated Financial Statements Consolidated Statement of Cash Flow For the year ended December 31, 2013 Actual Actual 2013 2012 Operating transactions Annual surplus $47,377,995 $22,573,427
Items not utilizing cash Amortization 17,830,756 17,620,754 Loss on disposal of tangible capital assets 2,449,158 1,530,761 Contributed tangible capital assets (39,572,808) (16,709,523)
Restricted revenues recognized (8,946,156) (4,777,088) (28,239,050) (2,335,096) Change in non-cash operating items Increase in prepaid expenses (68,626) (182,654) Decrease (increase)
in supplies inventory (61,166) 97,260 Decrease (increase) in accounts receivable 316,370 (1,916,670) Decrease (increase) in recoverable local improvements (29,425) (216,206) Decrease
(increase) in other assets (33,390) (74,116) Increase (decrease) in accounts payable and accrued liabilities 3,337,550 (208,203) Increase (decrease) in deferred revenue 170,784 308,019
Increase (decrease) in refundable performance deposits (1,851,677) 3,212,763 Increase (decrease) in employee future benefits 145,200 60,600 1,925,620 1,080,793 Cash provided by operating
transactions 21,064,565 21,319,124 Capital transactions Proceeds on disposal of tangible capital assets 199,676 74,097 Acquisition of tangible capital assets (18,959,036) (15,005,876)
Reclassification of tangible capital assets to available for sale (24,079) -Reclassificaton of land bank properties 63,025 383,857 Cash applied to capital transactions (18,720,414)
(14,547,922) Investing transactions Decrease (increase) in portfolio investments (11,543,993) 57,497,587 (11,543,993) 57,497,587 Financing transactions Proceeds from debt issues -(5,520,000)
Debt repayment (2,585,308) (1,938,761) Collection of restricted revenues 8,738,929 9,091,669 Cash applied to financing transactions 6,153,621 12,672,908 Increase in cash and temporary
investments (3,046,221) 76,941,697 Cash and temporary investments -beginning of year 103,940,358 26,998,661 Cash and temporary investments -end of year $100,894,137 $103,940,358 Supplementary
information: Non-cash transactions: Transfer from undeveloped landbank properties to tangible capital assets 63,025 383,857 Transfer from tangible capital assets to inventory available
for sale 24,079 -a). The notes to the Consolidated Financial Statements are an integral part of this statement b). Contingencies, Commitments and Unrecognized Liabilities (Note 11)
c). Pension Plan (Note 5) Annual Report -District of Maple Ridge Page 59
Consolidated Financial Statements Notes to the Consolidated Financial Statements For the year ended December 31, 2013 1. Cash and Investments Cash and Temporary Investments: Cash and
temporary investments as at December 31, 2013 were comprised as follows: Dec 31, 2013 Dec 31, 2012 Cash $ 5,036,384 $ 15,782,589 Temporary Investments 95,857,753 88,157,769 $ 100,894,137
$ 103,940,358 Temporary investments are comprised of BC Credit Union term deposits and Canadian bank notes with effective interest rates of 1.8% -2.2%. Additionally, the District holds
temporary investments of $2,385,592 ($1,819,883 for 2012) and agreements receivable of $387,779 ($449,909 for 2012) for trusts which are not reported elsewhere in the financial statements.
They are held for the following trusts: Balance Dec 31, 2012 Interest Earned Receipts Disbursements Balance Dec 31, 2013 Latecomer Fees $ 63,253 $ -$ 342,819 $ 104,480 $ 301,592 Cemetery
Perpetual Care 869,845 17,563 52,399 17,563 922,244 Greater Vancouver Sewer & Drainage District 864,030 -862,046 785,275 940,801 Albion Dyking District 472,664 260 190,395 54,585 608,734
$ 2,269,792 $ 17,823 $ 1,447,659 $ 961,903 $ 2,773,371 Portfolio Investments Portfolio investments include Canadian bank notes and BC Credit Union term deposits with effective interest
rates of 2.25 -3.73%. 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 2013 returns were positive and ranged to 5.0%. Included in interest earnings are gains on the sale of investments
before maturity. In 2013 gains totalled $ 93,690 ($936,534 for 2012). 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, 2013 was $44,858,999 ($33,315,006 for 2012). The market value at December 31, 2013 was $43,365,378 ($32,913,810 for 2012). 2. Accounts Receivable
2013 2012 Property Taxes $ 6,686,082 $ 6,577,801 Other Governments 4,371,952 5,739,056 General and Accrued Interest 2,924,315 2,109,951 Development Cost Charges 5,353,574 5,195,659
19,335,923 19,622,467 Less: Allowance for Doubtful Accounts (188,153) (158,327) $ 19,147,770 $ 19,464,140 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, 2013 the recoverable balance was comprised as follows: 2013 2012 Recoverable from property owners $ 1,882,735 $ 1,853,310 4.
Government Transfers Government transfers received during 2013 were comprised of the following: 2013 2012 Capital Operating Capital Operating Federal Gov't $ 107,461 $ 6,994 $ -$ 6,768
Provincial Gov't 537,555 792,284 1,026,974 1,427,680 TransLink 965,251 1,077,205 1,154,774 469,669 Other 107,500 202,383 125,500 209,937 Total $ 1,717,767 $ 2,078,866 $ 2,307,248 $
2,114,054 5. 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 179,000 active members and approximately 71,000 retired members. Active members include approximately
370 contributors from the District of Maple Ridge. The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding deficit for basic pension benefits.
The next valuation will be as at December 31, 2015 with results available in 2016. Employers participating in the Plan record their pension expense as the amount of employer contributions
made during the fiscal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate with the
result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The District paid $2,687,446
(2012 $2,544,592) for employer contributions to the Plan in fiscal 2013, while employees contributed $2,211,523 (2012 $2,127,243) to the plan in fiscal 2013 6. Accounts Payable and
Accrued Liabilities 2013 2012 Accounts Payable: General $ 6,856,088 $ 4,235,394 Other Governments 7,678,236 7,204,143 Salaries and Wages 1,001,200 810,799 15,535,524 12,250,336 Accrued
Liabilities: Vacation Pay 335,937 304,050 Other Vested Benefits 400,358 379,883 736,295 683,933 $ 16,271,819 $ 12,934,269 Annual Report -District of Maple Ridge Page 61
Consolidated Financial Statements 7. 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, 2013 was $39,501,414 ($42,086,722 for 2012. The following debenture debt amounts plus
related interest are payable over the next five years: 2014 2015 2016 2017 2018 Thereafter $ 2,465,754 $ 2,503,588 $ 2,542,791 $ 2,582,492 $ 2,129,744 $21,207,120 The District has the
following authorized but un-issued long term debt as at December 31, 2013: L/A Bylaw L/A Amount #6558 $ 6,000,000 #6560 275,000 #6679 1,100,000 #6680 4,680,000 $ 12,055,000 8. 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 $718,361 ($684,971
for 2012). 9. 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
and updated for December 31, 2013. The valuation resulted in an unamortized actuarial gain of $355,500 ($2,600 gain for 2012) at December 31, 2013. The next actuarial valuation will
be as at December 31, 2105. Actuarial gains or losses are amortized over the expected average remaining service life of employees. The benefit liability at December 31, 2013 was $4,890,700
, ($4,745,500 for 2012) comprised as follows: 2013 2012 Benefit Liability -Beginning of the year $ 4,745,500 $ 4,684,900 Add: Current service costs 311,900 396,000 Interest on accrued
benefit obligation 158,000 187,500 Less: Amortization of actuarial loss (gain) 7,500 69,600 Benefits paid during the year (332,200) (592,500) Benefit Liability -End of the year 4,890,700
4,745,500 Less: Unamortized actuarial loss (gain) (355,500) (2,600) Accrued benefit obligation -End of the year 4,535,200 4,742,900 Actuarial assumptions used to determine the District's
accrued benefit obligation are as follows: 2013 2012 Discount rate (long-term borrowing rate) 3.80 % 3.30 % Expected future inflation rate 2.50 % 2.50 % Merit and inflationary wage
and salary increases averaging 3.55 % 3.55 % Estimated average remaining service life of employees (years) 10.2 10.2 10. 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 2013 of $106,708,027 , ($102,750,611 for 2012) were comprised
as follows. 2013 2013 Budget 2012 Municipal Tax Levies $ 68,079,360 $ 67,914,296 $ 64,939,423 Levies for other authorities School taxes 30,765,819 30,798,981 30,103,736 Greater Vancouver
Transit Authority 5,464,801 5,464,801 5,500,420 British Columbia Assessment 910,709 910,982 896,645 Greater Vancouver Regional District 888,272 888,599 816,431 Dyking Districts 596,205
596,596 491,107 Municipal Finance Authority 2,861 2,861 2,849 Total Collections for Others 38,628,667 38,662,820 37,811,188 Total Tax Levies $ 106,708,027 $ 106,577,116 $ 102,750,611
Annual Report -District of Maple Ridge Page 63
Consolidated Financial Statements 11. 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 2013 this estimate is $522,442 ($502,816 for 2012). 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 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 $3,613,660 over the next year. The expense is recorded as the related costs are incurred. (ii) Recreation and Cultural
Services In 1998 the District entered into an agreement to purchase ice sheet time for five years commencing in 1999, with three five-year renewal options. In 2013, the agreement was
renewed for an additional fiveyear period. The minimum annual payment due for the provision of ice time is $686,225. These payments are recorded as expenses when the ice time is provided.
(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. 12. Restricted Revenues Restricted revenues held by the
District as at December 31, 2013 of $45,149,975 , ($45,357,203 for 2012) were comprised as follows: Development Cost Charges Parkland Acquisition Charges Actual Actual Actual Actual
2013 2012 2013 2012 Beginning Balance $ 39,541,745 $ 35,660,974 $ 559,473 $ 295,082 Collections and interest 8,035,008 8,629,614 291,913 252,785 Disbursements -operating (2,797,514)
(2,086,325) --Disbursements -capital (6,005,582) (2,662,518) (87,218) 11,606 Ending Balance $ 38,773,657 $ 39,541,745 $ 764,168 $ 559,473 Other Restricted Revenues Total Restricted
Revenues Actual Actual Actual Actual 2013 2012 2013 2012 Beginning Balance $ 5,255,985 $ 5,086,566 $ 45,357,203 $ 41,042,622 Collections and interest 412,007 209,270 8,738,928 9,091,669
Disbursements -operating (35,088) (29,851) (2,832,602) (2,116,176) Disbursements -capital (20,754) (10,000) (6,113,554) (2,660,912) Ending Balance $ 5,612,150 $ 5,255,985 $ 45,149,975
$ 45,357,203 Annual Report -District of Maple Ridge Page 64
Consolidated Financial Statements 13. Tangible Capital Assets Net book value 201 2013 2012 Land $ 184,361,226 $ 171,409,480 Buildings 49,792,126 52,129,371 Transportation network 195,081,443
185,773,678 Storm system 169,004,207 163,640,326 Fleet and equipment 12,493,753 12,514,736 Technology 4,081,490 3,763,225 Water system 104,856,392 96,954,171 Sanitary system 118,906,563
115,537,232 Other 13,591,011 12,393,741 $ 852,168,211 $ 814,115,960 For additional information, see the Schedule of Tangible Capital Assets (Schedule 5) During the year there were no
write-downs of assets (2012 -$Nil) and no interest was capitalized (2012 -$Nil). In addition, roads and related infrastructure, underground networks and land contributed to the District
totaled $39,572,808 ($16,709,523 for 2012) 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. 14. Budget Budget amounts represent the Financial Plan Bylaw adopted by Council on May 14, 2013. The Financial Plan anticipated use of surpluses accumulated
in previous years to balance against current year expenditures in excess of current year revenues. The following shows how these amounts were combined: Financial Plan Bylaw Financial
Statement Budget Revenue Taxation $ 67,914,296 $ 67,914,296 User fees and other revenue 34,961,647 34,961,647 Other 44,597,697 44,597,697 Contributed subdivision infrastructure 16,500,000
16,500,000 Total Revenue 163,973,640 163,973,640 Expenses Protective services 34,536,700 34,536,700 Transportation services 17,691,105 17,691,105 Recreation and cultural 21,450,089
21,450,089 Water utility 19,895,479 19,895,479 Sewer utility 10,243,286 10,243,286 General Government 16,679,983 16,679,983 Planning, public health and other 4,513,951 4,513,951 Total
expenses 125,010,593 125,010,593 Annual Surplus $ 38,963,047 $ 38,963,047 Less: Capital expenditures 94,172,869 Debt repayment 2,610,190 Add: Interfund transfers 24,641,198 Amortization
18,688,422 Borrowing proceeds 14,490,392 $ -Annual Report -District of Maple Ridge Page 65
Consolidated Financial Statements 15. Accumulated Surplus Accumulated Surplus is comprised of operating surpluses and equity in tangible capital assets held in the general, sewer and
water funds as well as reserves. Accumulated surplus for 2013 is $909,596,435 ($862,218,440 for 2012) and is distributed as follows: 2013 2012 Operating surplus (Schedule 1) General
$ 6,895,061 $ 6,091,162 Sewer 3,183,533 3,139,776 Water 5,802,444 4,004,157 15,881,038 13,235,095 Equity in the capital funds (Schedule 2) General 602,061,777 572,957,588 Sewer 120,588,257
116,943,297 Water 105,946,129 98,005,903 828,596,163 787,906,788 Reserves (Schedule 3) Funds 32,152,309 29,908,836 Accounts 32,966,925 31,167,721 65,119,234 61,076,557 Accumulated Surplus
$ 909,596,435 $ 862,218,440 16. Expenditures and Expenses by Object Operations Capital Acquisitions 2013 Total 2013 Budget 2012 Total Goods and services 53,384,258 18,098,598 71,482,856
141,745,768 64,125,897 Wages and salaries 37,273,383 860,437 38,133,820 39,861,086 37,482,973 Interest 2,249,331 -2,249,331 2,388,187 2,372,700 Total Expenditures 92,906,972 18,959,035
111,866,007 183,995,041 103,981,570 Amortization expenses 17,823,357 -17,823,357 18,688,422 17,620,754 Contributed tangible capital assets -39,572,808 39,572,808 16,500,000 16,709,523
Total Expenditures and Expenses 110,730,329 58,531,843 169,262,172 219,183,463 138,311,847 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 Council's strategic plan. During the year properties with a book value of $63,025 were reclassified as tangible capital assets. 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. Annual Report -District of Maple Ridge Page 66
Consolidated Financial Statements Transportation Services Transportation Services is comprised of Engineering, Operations, Drainage and Roads. Services provided by the segment include
the construction and maintenance of transportation related infrastructure. Recreation and Cultural Recreation and cultural services provides library services, access to recreation facilities
and maintains and operates District parks. Water Utility The Water Utility, in conjunction with Metro Vancouver, provides safe, clean, reliable water to the residents and businesses
of the District of Maple Ridge. Sewer Utility The Sewer Utility collects waste water and transports it to treatment plants operated by Metro Vancouver in addition to maintaining the
sanitary sewer infrastructure. General Government General Government provides administrative, legislative and support services for the District. Functions include financial planning
and reporting, information technology, economic development and communications. Planning, Public Health and Other This segment is comprised of Planning, Recycling, Cemetery and Social
Planning. Activities include land use guidelines, development of the District's official community plan, management of the recycling contract and improving the social well-being of
the community. Unallocated Unallocated includes revenues and expenses that cannot be directly attributed to the activities of an identified functional segment. Annual Report -District
of Maple Ridge Page 67
Consolidated Financial Statements Segment Report Consolidated Report of Segmented Revenue and Expenses For the year ended December 31, 2013 Protective Services Transportation Services
Recreation and Cultural Water Utility Sewer Utility Revenue Tax revenue $ -$ -$ -$ 106,874 $ 832,510 Other revenues 4,340,640 1,053,730 5,254,690 13,293,765 7,761,670 Government transfers
88,848 2,615,815 477,317 --Development revenue 7,356 4,606,145 2,067,791 2,731,795 161,580 Interest and investment income -----Gaming Revenues Refinancing and other gains -----Gain
(loss) on disposal of capital assets 57,586 (2,068,822) (368) (313,612) (51,010) Contributed infrastructure -24,832,934 1,314,700 8,229,444 5,195,730 Total Revenue 4,494,430 31,039,802
9,114,130 24,048,266 13,900,480 Expenses Operating: Goods and services 16,412,948 2,746,965 8,396,581 11,805,646 6,851,791 Labour 13,474,168 4,748,711 7,981,313 1,234,761 566,900 Debt
Servicing 17,996 50,075 1,138,871 --Sub total 29,905,112 7,545,751 17,516,765 13,040,407 7,418,691 Amortization 1,254,063 8,958,794 2,112,059 1,768,644 2,163,960 Total Expenses 31,159,175
16,504,545 19,628,824 14,809,051 9,582,651 Excess (deficiency) of revenue over expenses $ (26,664,745) $ 14,535,257 $ (10,514,694) $ 9,239,215 $ 4,317,829 Annual Report -District of
Maple Ridge Page 68
Consolidated Financial Statements General Government Commercial Tower Planning Public Health & Other Unallocated Total 2013 Actual Total Budget Total 2012 Actual $ -$ -$ 1,858,027 $
65,281,949 $ 68,079,360 $ 67,914,296 $ 64,939,423 1,713,492 1,422,029 1,003,750 -35,843,766 34,961,647 34,698,238 614,653 ---3,796,633 6,385,880 4,421,302 224,427 ---9,799,094 35,893,817
5,626,781 ---2,577,212 2,577,212 1,818,000 3,486,028 896,008 896,008 500,000 819,341 -------(26,358) -(46,574) -(2,449,158) -(1,530,761) ----39,572,808 16,500,000 16,709,523 2,526,214
1,422,029 2,815,203 68,755,169 158,115,723 163,973,640 129,169,875 3,436,129 562,810 3,171,388 -53,384,258 64,072,899 49,979,189 7,204,810 -2,062,720 -37,273,383 39,861,086 36,623,805
315,925 662,598 63,866 -2,249,331 2,388,187 2,372,700 10,956,864 1,225,408 5,297,974 -92,906,972 106,322,172 88,975,694 1,383,685 -189,551 -17,830,756 18,688,422 17,620,754 12,340,549
1,225,408 5,487,525 -110,737,728 125,010,594 106,596,448 $ (9,814,335) $ 196,621 $ (2,672,322) $ 68,755,169 $ 47,377,995 $ 38,963,046 $ 22,573,427 Annual Report -District of Maple Ridge
Page 69
Consolidated Financial Statements Schedule 1 Schedule of Change in Operating Accumulated Surplus For the year ended December 31, 2013 Actual 2013 Budget 2013 Actual 2012 Revenue Taxes
for municipal purposes $ 68,079,360 $ 67,914,296 $ 64,939,423 User fees and other revenues 35,843,766 34,961,647 34,698,238 Government transfers 2,078,866 1,998,764 2,114,054 Development
Revenue 3,069,442 6,044,095 2,390,242 Interest and investment income 2,150,055 1,243,000 2,920,095 Gaming revenues 896,008 500,000 819,341 Refinancing and other gains 199,679 -74,100
112,317,176 112,661,802 107,955,493 Expenses Protective services 29,905,112 33,435,551 29,327,497 Transportation services 7,545,751 8,488,002 8,101,921 Recreation and cultural 17,516,765
18,805,810 17,266,452 Water utilities 13,040,407 18,065,720 11,461,172 Sewer utilities 7,418,691 8,127,294 7,169,183 General government 12,182,272 15,083,023 11,911,038 Public and environmental
health 5,297,974 4,316,774 3,738,431 92,906,972 106,322,174 88,975,694 Annual Surplus 19,410,204 6,339,628 18,979,799 Internal transfers Transfers to capital funds (6,604,112) (7,435,012)
(6,008,850) Transfers to reserves (10,160,149) 1,513,346 (11,171,236) Increase (decrease) in operating accumulated surplus 2,645,943 417,962 1,799,713 Operating accumulated surplus-beginning
of year 13,235,095 13,235,095 11,435,382 Operating accumulated surplus-end of year (Note 15) $ 15,881,038 $ 13,653,057 $ 13,235,095 Annual Report -District of Maple Ridge Page 70
Consolidated Financial Statements Schedule 2 Schedule of Change in Equity in Capital Assets For the year ended December 31, 2013 Actual Budget Actual 2013 2013 2012 Revenue Subdivision
infrastructure contributions $ 39,572,808 $ 16,500,000 $ 16,709,523 Government transfers 1,717,767 4,387,116 2,307,248 Development fees 6,092,800 27,258,210 2,650,912 Other capital
contributions 636,852 2,591,512 585,627 Disposal of tangible capital assets (2,648,837) -(1,604,861) Total Revenue 45,371,390 50,736,838 20,648,449 Expenses Amortization 17,830,756
18,688,422 17,620,754 Total Expenses 17,830,756 18,688,422 17,620,754 Annual Surplus 27,540,634 32,048,416 3,027,695 Internal Transfers Transfers and principal payments from revenue
funds 6,604,112 7,435,012 6,008,850 Transfers from reserves 6,544,629 24,120,818 3,568,077 Increase (decrease) in equity in capital assets 40,689,375 63,604,246 12,604,622 Equity in
capital assets -beginning of the year 787,906,788 787,906,788 775,302,166 Equity in capital assets -end of the year (Note 15) $ 828,596,163 $ 851,511,034 $ 787,906,788 Annual Report
-District of Maple Ridge Page 71
Consolidated Financial Statements Schedule 3 Schedule of Change in Reserved Accumulated Surplus For the year ended December 31, 2013 Actual 2013 Budget 2013 Actual 2012 Revenue and Transfers
Revenue Interest and investment income $ 427,157 $ 575,000 $ 565,933 Add (less) Internal transfers Transfers from revenue funds 10,160,149 (1,513,346) 11,171,236 Transfers to capital
funds (6,544,629) (24,120,818) (3,568,077) Increase (decrease) in Reserved Accumulated Surplus 4,042,677 (25,059,164) 8,169,092 Reserved Accumulated Surplus -Beginning of the Year 61,076,557
61,076,557 52,907,465 Reserved Accumulated Surplus -End of Year (Note 15) $ 65,119,234 $ 36,017,393 $ 61,076,557 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, 2013 Date of Issue/Maturity Bylaw/MFA Function/Purpose Interest Rate
Long Term Debts Apr 2005/2027 6246/93 Recreation/Downtown Civic Properties % 5.7 Apr 2005/2027 6246/93 General Government/Downtown Office Complex % 5.7 Dec 2006/2026 6246/99 General
Government/Downtown Office Complex % 5.0 Oct 2012/2017 6562/121 General Government/River Road Drainage % 2.1 Oct 2012/2027 6560/121 Protective Services/Animal Shelter % 2.9 Oct 2012/2037
6559/121 Public Health/Cemetery Expansion % 2.9 Oct 2012/2037 6679/121 Public Health/Cemetery Expansion % 2.9 Subtotal LESS: Sinking Funds Dec 2006/2026 6246/99 General Government/Downtown
Office Complex % 5.0 Oct 2012/2017 6562/121 General Government/River Road Drainage % 2.1 Oct 2012/2027 6560/121 Protective Services/Animal Shelter % 2.9 Oct 2012/2037 6559/121 Public
Health/Cemetery Expansion % 2.9 Oct 2012/2037 6679/121 Public Health/Cemetery Expansion % 2.9 Subtotal Net Amount Annual Report -District of Maple Ridge Page 74
Consolidated Financial Statements Dec 31, 2012 Balance Outstanding New Debt Issued During the year Principal/Sinking Fund Payments Sinking Fund Earnings 2013 Balance Outstanding Interest
Paid/Earned For The Year $ 21,012,595 $ -$ 1,144,477 $ -$ 19,868,118 $ 1,138,871 2,913,950 -158,702 -2,755,248 157,925 16,300,000 ---16,300,000 813,370 2,675,000 ---2,675,000 54,838
625,000 ---625,000 18,297 1,520,000 ---1,520,000 44,080 700,000 ---700,000 20,300 45,746,545 -1,303,179 -44,443,366 2,247,681 3,659,823 -547,382 150,772 4,357,977 150,772 --493,878
4,763 498,641 4,763 --31,213 301 31,514 301 --36,498 352 36,850 352 --16,808 162 16,970 162 3,659,823 -1,125,779 156,350 4,941,952 156,350 $ 42,086,722 $ -$ 2,428,958 $ 156,350 $ 39,501,414
$ 2,091,331 Annual Report -District of Maple Ridge Page 75
Consolidated Financial Statements Schedule 5 Schedule of Tangible Capital Assets For the year ended December 31, 2013 Land Building Transportation Network Storm System Historical Cost
1 Opening cost $ 171,409,479 $ 88,434,074 $ 277,823,187 $ 213,072,775 Additions 13,037,573 366,885 16,453,892 8,609,509 Disposals (85,826) (128,561) (3,398,786) (476,021) 184,361,226
88,672,398 290,878,293 221,206,263 Accumulated Amortization Opening balance -36,304,703 92,049,509 49,432,449 Amortization expense -2,680,983 5,540,782 2,907,872 Effect of disposals
-(105,414) (1,793,441) (138,265) -(38,880,272) 95,796,850 (52,202,056) Net Book Value as at December 31, 2013 $ 184,361,226 $ 49,792,126 $ 195,081,443 $ 169,004,207 Net Book Value as
at December 31, 2012 $ 171,409,480 $ 52,129,371 $ 185,773,678 $ 163,640,326 1 Historical cost includes work in progress at December 31, 2013 of $5,064,416 ($(1,326,427) for 2012) comprised
of: Land $302,583 ($232,533 for 2012); Buildings $87,407 ($44,144 for 2012); Transportation network $3,848,380 ($825,080 for 2012); Storm system $18,097 ($Nil for 2012); Fleet and equipment
$456,780 ($85,683 for 2012); Technology $141,911 ($77,102 for 2012); Water system $108,393 ($10,449 for 2012); Sanitary system $20,132 ($8,056 for 2012); and Other $80,732 ($43,380
for 2012). Work in progress is not amortized. 2 "Other" at net book value includes Furniture and Fixtures at $717,595 ($770,689 for 2012) and structures at $12,873,415 ($11,623,051
for 2012) Annual Report -District of Maple Ridge Page 76
Consolidated Financial Statements Fleet and Equipment Technology Water System Sanitary System Other Other2 Total $ 24,511,469 $ 8,541,621 $ 123,443,795 $ 151,291,825 $ 24,133,290 $ 1,082,661,514
1,445,895 909,981 9,952,211 5,542,181 2,213,716 58,531,843 (808,600) (1,149,918) (601,614) (81,050) (353,689) (7,084,065) 25,148,764 8,301,684 132,794,392 156,752,956 25,993,317 1,134,109,292
11,996,733 4,778,396 26,489,624 35,754,591 11,739,549 268,545,554 1,265,898 580,791 1,729,144 2,117,227 1,008,059 17,830,756 (607,620) (1,138,993) (280,768) (25,425) (345,302) (4,435,228)
12,655,011 4,220,194 27,938,000 37,846,393 (12,402,306) (281,941,082) $ 12,493,753 $ 4,081,490 $ 104,856,392 $ 118,906,563 $ 13,591,011 $ 852,168,211 $ 12,514,736 $ 3,763,225 $ 96,954,171
$ 115,537,232 $ 12,393,741 $ 814,115,960 Annual Report -District of Maple Ridge Page 77
Consolidated Financial Statements Schedule 6 Continuity Schedule of Reserves For the year ended December 31, 2013 Balance Dec, 31, 2012 Interest Allocated Reserve Funds Local Improvements
$ 2,546,836 $ 8,578 Equipment Replacement 10,201,905 116,407 Capital Works 11,534,975 124,418 Fire Department Capital Acquisition 3,837,795 47,598 Sanitary Sewer 1,549,532 16,582 Land
237,793 2,735 Total Reserve Funds 29,908,836 316,318 Reserve Accounts Specific Projects -Capital 3,940,405 -Specific Projects -Operating 7,904,720 -Self Insurance 853,830 9,063 Police
Services 3,589,380 35,621 Core Development 1,337,430 12,414 Recycling 1,519,591 16,232 Community Development 1,296 12 Building Inspections 1,604,768 17,173 Gravel Extraction 487,715
5,270 Facility Maintenance 750,376 12,880 Snow Removal 686,015 -Cemetery Maintenance 125,198 -Infrastructure Sustainability (Town Centre Buildings) 104,860 -Infrastructure Sustainability
(Road Network) 1,013,438 -Infrastructure Sustainability (Drainage) 249,861 -Drainage Improvements --Critical Infrastructure 203,191 2,174 Infrastructure Grants Contribution 9,383 -Gaming
Revenues 1,043,811 -Self Insurance (sewer utility) 115,373 -Self Insurance (water utility) 95,528 -Specific Projects (sewer utility) 2,557,611 -Specific Projects (water utility) 2,973,941
-Total Reserve Accounts 31,167,721 110,839 Total Reserves $ 61,076,557 $ 427,157 Annual Report -District of Maple Ridge Page 78
Consolidated Financial Statements Transfers Revenue Funds Transfers Capital Funds Balance Dec 31, 2013 $ (28,577) $ -$ 2,526,837 2,225,518 (1,295,117) 11,248,713 318,973 (495,238) 11,483,128
1,279,670 (105,124) 5,059,939 --1,566,114 27,050 -267,578 3,822,634 (1,895,479) 32,152,309 2,621,837 (1,540,949) 5,021,293 565,863 -8,470,583 (29,533) -833,360 549,483 (24,262) 4,150,222
20,374 (12,423) 1,357,795 (42,198) (183,294) 1,310,331 --1,308 --1,621,941 125,547 -618,532 (176,505) (4,393) 582,358 --686,015 65,361 -190,559 30,168 -135,028 1,273,993 (1,439,102)
848,329 285,478 (246,029) 289,310 150,000 -150,000 --205,365 -(5,826) 3,557 556,144 (364,504) 1,235,451 6,500 -121,873 6,500 -102,028 655,776 (184,911) 3,028,476 (327,273) (643,457)
2,003,211 6,337,515 (4,649,150) 32,966,925 $ 10,160,149 $ (6,544,629) $ 65,119,234 Annual Report -District of Maple Ridge Page 79
General Comparative Statistics Municipal Government Incorporated September 12, 1874 Mayor and 6 Council Members 2013 2012 2011 2010 2009 2003 Population 1 79,400 78,700 77,600 76,418
75,051 71,399 Registered Voters 2 51,089 51,089 51,089 48,034 48,034 34,177 Local Unemployment Rate 3 6.8% 6.7% 7.3% 7.5% 7.1% 7.3% Municipal Full-Time Employees 4 367 365 355 340 330
233 Total Part-time Hours 266,308 270,468 261,465 265,572 163,350 134,773 Top 10 Employers Ranked by # of Employees 5 1. School District No. 42 Education 2. Arcus Community Resources
Health Care 3. Ridge Meadows Hospital Health Care 4. Safeway Maple Ridge Grocery 5. District of Maple Ridge Government 6. West Coast Auto Group Vehicle Sales 7. Overwaitea Food Group
Grocery 8. Waldun Forest Products Wood Products 9. Fraser Regional Corrections Corrections 10. Interfor Lumber Number of Schools 6 Elementary Schools 17 17 16 18 18 20 Secondary Schools
5 5 5 5 5 4 Alternate/Special Education Schools 4 4 4 2 2 1 Continuing Education Facilities 1 1 1 1 2 3 Private Schools 5 5 5 3 3 4 Preschools 20 21 20 23 23 20 Day Care Centres 103
96 115 111 113 75 No. of Properties (Folios) 28,729 28,367 27,943 27,423 27,030 23,788 Land Area -Designated Land Use (in Ha) 7 Residential 5,648 5,647 5,651 5,655 5,658 5,019 Agricultural
8 3,585 3,586 3,590 3,594 3,594 3,551 Park/Conservation 8 1,966 1,965 1,954 1,947 1,944 2,254 Employment 9 706 707 710 710 710 541 Mixed Use 76 76 76 76 76 — Institutional/Civic 10
336 336 336 336 336 215 Forest 11 2,443 2,443 2,443 2,443 2,443 — Transportation/Utilities 12 — — — — — 214 Total Designated Land 14,760 14,760 14,760 14,760 14,760 11,794 Non-Designated
Land 11,950 11,950 11,950 11,950 11,950 14,916 Total Land Area (in Ha) 26,710 26,710 26,710 26,710 26,710 26,710 Roads (in Km) 13 Paved 477 473 470 469 466 438 Unpaved 6 6 6 6 7 7 Sewer
Lines (in Km) 13 Sanitary 296 279 270 267 265 253 Storm 14 305 296 291 286 280 216 Water Lines (in Km) 13 390 382 379 375 373 339 Parks Area (in Ha) (No. of Parks in Brackets) 15 Municipal
16 (62) 256 (61) 256 (58) 254 (55) 253 (55) 253 (45) 205 Regional ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 416 ( 2) 414 Provincial 17 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596 ( 1) 55,596
( 1) 55,596 ( 1) 55,596 1 Maple Ridge Planning Department and Metro Vancouver 2 Voters are registered every 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 13 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 ha are within Municipal boundary Annual Report -District of Maple Ridge Page 80
General Comparative Statistics 2013 2012 2011 2010 2009 2003 Dog Licences Issued 18 8,467 8,546 8,567 8,964 8,437 7,755 Business Licences Issued 19 4,277 4,215 4,199 4,340 4,032 3,372
Building Permits Total Issued 19 684 638 796 760 771 1,025 Value 18 $135,383,000 $111,574,000 $134,356,000 $147,204,000 $ 89,283,000 $113,296,000 Police 20 RCMP Members 90.0 87.0 86.0
84.0 82.3 72 Integrated Homicide Investigation (IHIT) 3.1 3.1 3.1 2.9 2.6 — Emergency Response Team (ERT) 1.7 1.7 1.7 1.6 1.7 — Police Dog Service (PDS) 1.7 1.7 1.7 1.8 2.1 — Forensic
Identification Service (FIS) 2.7 2.7 2.7 2.7 2.7 — LMD Reconstructionists (ICARS) 0.8 0.8 0.8 0.8 1.3 — Community Safety Officers 3.0 3.0 3.0 3.0 3.0 — Auxiliary Police Officers 30.0
31.0 23.0 19.0 21.0 — Fire Personnel: 21 Fire Chiefs/Directors 1 2 2 2 2 2 Deputy Chief 1 — — — — — Assistant Fire Chiefs 4 4 4 4 4 4 Fire Training Officer 1 1 1 1 — — Fire Captains
8 8 8 8 6 — Fire Lieutenants 5 4 4 4 4 — Full-Time Firefighters 35 38 32 28 29 — Paid-on-call: -Hall #1 25 29 29 51 54 44 -Hall #2 16 19 20 22 21 17 -Hall #3 16 18 15 21 24 24 Accumulated
Surplus Funded Reserves $ 65,119,234 $ 61,076,557 $ 52,907,465 $ 45,507,972 $ 46,017,803 $ 29,875,107 Capital Fund — — — — — (2,792,681) Equity in Capital Assets 828,596,163 787,906,788
775,302,166 750,430,947 720,336,200 — Operating Surplus 15,881,038 13,235,095 11,435,382 11,310,343 11,427,836 17,078,396 Total Surplus and Reserves 22 $909,596,435 $862,218,440 $839,645,013
$807,249,262 $777,781,839 $ 44,160,822 Long Term Debt Parks & Recreation $ 19,868,118 $ 21,012,595 $ 22,125,645 $ 23,208,131 $ 24,260,892 $ 27,573,430 Public Works 2,176,359 2,675,000
— — 26,405 804,931 Protective Services 593,486 625,000 — — — — Public Health 2,166,180 2,220,000 — — — — General Government 14,697,271 15,554,127 16,379,839 17,175,363 17,942,005 —
Total General Fund $ 39,501,414 $ 42,086,722 $ 38,505,484 $ 40,383,494 $ 42,229,302 $ 31,897,631 Waterworks Utility $ — $ — $ — $ — $ — $ 714,440 Sanitary Sewer Utility — — — — — 1,633,054
Total Gross Debt $ 39,501,414 $ 42,086,722 $ 38,505,484 $ 40,383,494 $ 42,229,302 $ 34,245,135 Debt Per Capita $ 498 $ 535 $ 496 $ 520 $ 563 $ 480 Debt Payment as a Percentage of Expenses
23 4.1% 3.8% 4.0% 4.2% 4.4% 9.8% Remaining Debt Servicing Capacity 24 $ 17,957,466 $ 19,180,654 $ 16,836,886 $ 14,931,659 $ 12,948,696 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 noncapital 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 Registered Owner Primary Property Taxes Levied 1. BC Hydro & Power Authority Distribution Lines $1,024,037 2. Sun Life Assurance Company of Canada Westgate
Shopping Centre 984,990 3. International Forest Products Ltd. Lumber Mills 796,901 4. Bucci Investment Corporation Inc Valley Fair Mall 743,865 5. M R Landmark 2000 Centre Ltd Shopping
Centre & Auto Dealership 629,507 6. Narland Properties (Haney) Ltd. Haney Place Mall 555,638 7. BC Gas Utility Ltd. Gas Lines 465,882 8. Telus (BC Telephone Company) Poles, Lines, Towers
437,208 9. Kanaka Business Park Development Ltd Vacant Land 401,687 10. Canadian Pacific Railway Co. Railway Tracks 327,292 11. 22475 Dewdney Trunk Road Inc. Maple Ridge Square 310,554
12. Canadian Property Holdings Retail 294,286 13. Damka Lumber & Development Ltd. Meadow Ridge Shopping Centre 253,874 14. Marv Jones Properties Shopping Centre & Auto Dealership 228,920
15. E-One Moli Energy (Canada) Limited 20000 Stewart Crescent 223,138 16. Ridge Meadows U-Lok Storage/Warehousing 211,385 17. Viam Holdings Ltd. Strata Rental Units 193,266 18. Royal
Canadian Legion Branch No 88 Strata Rental Units/Legion 187,530 19. Garmar Holdings Ltd Storage/Warehousing/Vacant Land 182,405 20. Target Products Ltd Storage/Warehousing/Vacant Land
173,818 21. Runnel Holdings Ltd Shopping Centre & Fast Food 172,713 22. Ron Jones Ltd. Retail 166,214 23. Great Pacific Industries Inc. Shopping Centre 163,593 24. Maple Ridge Senior
Village Holdings Senior Living 161,233 25. Squamish Projects Ltd Lumber Mills 144,715 26. Stella-Jones Canada Inc Storage/Warehousing 143,150 27. 487559 BC Ltd Shopping Centre 143,078
28. R P M Holdings Ltd Auto Dealership 142,121 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 2013 taxation year
are exempted under Bylaw #6942-2012, adopted on September 11, 2012. 2013 Permissive Tax Exemptions -Taxes Forgone Property Address Taxes Foregone Cam Neely Arena (90% exemption) 23448
105 Avenue $ 46,010 Fraternal Order of Eagles, Maple Ridge Aerie 2831 23461 132 Avenue 6,790 Girl Guides of Canada 26521 Ferguson Avenue 7,339 Golden Ears Winter Club (95% exemption)
23588 105 Avenue 35,899 Katie’s Place Unit 2 – 10235 Jackson Road 2,318 Maple Ridge Golf Course 20818 Golf Lane 29,130 Maple Ridge Search and Rescue Society 23598 105 Avenue 7,246 Ridge
Meadows Recycling Society 10092 236 Street 13,133 Ridge Meadows Senior Society 12148 224 Street 42,619 Ruskin Community Hall 28395 96 Avenue 3,846 Scout Properties (BC/Yukon) Ltd. 27660
Dewdney Trunk Road 13,304 Society for the Prevention of Cruelty to Animals Unit 1 – 10235 Jackson Road 12,826 Annual Report -District of Maple Ridge Page 83
Permissive Tax Exemptions Property Address Taxes Foregone Heritage Haney Brick Yard Office & Haney Brick Yard House (Maple Ridge Historical Society) 22520 116 Avenue $ 7,038 Haney House
(Maple Ridge Historical Society) 11612 224 Street 1,968 Masonic Lodge (Prince David Temple Society) 22272 116 Avenue 4,610 Old Japanese School House (Fraser Information Society) 11739
223 Street 3,218 St. Andrews United Church (Maple Ridge Historical Society) 22279 116 Avenue 2,472 Churches Apostles of Infinite Love, Canada 27289 96 Avenue $ 2,591 BC Conference of
the Mennonite Brethren Churches Inc. 20450 Dewdney Trunk Road 25,980 Burnett Fellowship Baptist Church 20639 123 Avenue 3,505 Christian & Missionary Alliance – Canadian Pacific District
20399 Dewdney Trunk Road 5,292 Christian Reformed Church of Maple Ridge BC 20245 Dewdney Trunk Road 4,665 Church of the Nazarene 21467 Dewdney Trunk Road 5,086 Cornerstone Neighbourhood
Fellowship Baptist church 9975 272 Street 14,665 First Church Christ Scientist 11916 222 Street 2,417 Generations Christian Fellowship 11601 Laity Street 10,026 High Way Church 21746
Lougheed Highway 5,517 Lord Bishop of New Westminster (St. John Evangelical) 27123 River Road 5,421 Maple Ridge Baptist Church 22155 Lougheed Highway 44,123 Maple Ridge Vineyard Christian
Fellowship 22336 Dewdney Trunk Road 6,465 Parish of St. George, Maple Ridge 23500 Dewdney Trunk Road 4,048 Pentecostal Assemblies of Canada 11756 232 Street 9,291 Port Hammond United
Church 11391 Dartford Street 1,448 President of the Lethbridge Stake (Mormon Church) 11750 207 Street 4,578 Roman Catholic Archbishop of Vancouver 22561 121 Street 3,297 Roman Catholic
Archbishop of Vancouver Church 20285 Dewdney Trunk Road 7,845 Ruskin Gospel Church 28304 96 Avenue 3,080 St. John the Divine Anglican Church 21299 River Road 4,765 St. Paul’s Evangelical
Lutheran Church of Haney BC 12145 Laity Street 4,215 Timberline Ranch 22351 144 Avenue 370 Trustees of St. Andrews Congregation of the United Church of Canada 22165 Dewdney Trunk Road
15,855 Trustees of the Congregation of the Haney Presbyterian Church 11858 216 Street 6,153 Trustees of the Maple Ridge East Congregation of Jehovah's 11770 West Street 4,889 Trustees
of Webster's Corner United Church 25102 Dewdney Trunk Road 2,694 Wildwood Fellowship Church 10810 272 Street 2,851 Schools Haney -Pitt Meadows Christian School Association 12140 203
Street $ 6,001 Meadowridge School Society 12224 240 Street 11,371 Roman Catholic Archbishop of Vancouver 22561 121 Avenue 3,158 2013 Property Taxes Forgone Through Permissive Tax Exemptions
$471,428 Annual Report -District of Maple Ridge Page 84
Assessment/Taxation Comparative Statistics 2013 2012 2011 2010 2009 2003 Assessment for General Taxation 1 Land $ 8,193,398,168 $ 8,212,774,149 $ 7,893,170,824 $ 7,185,654,432 $ 7,368,934,169
$ 3,157,399,417 Less: Exempt Land ___800,313,105 811,751,851 785,774,918 739,218,568 764,792,481 327,780,953 Net Land Assessment $ 7,393,085,063 $ 7,401,022,298 $ 7,107,395,906 $ 6,446,435,864
$ 6,604,141,688 $ 2,829,618,464 Improvements $ 5,722,068,008 $ 5,638,417,606 $ 5,657,790,356 $ 5,484,247,927 $ 5,867,354,145 $ 2,829,346,041 Less: Exempt Imp & Utilities ___563,485,980
580,271,129 535,224,486 543,508,736 825,944,146 315,123,146 Net Improvement Assessment $ 5,119,877,228 $ 5,058,146,477 $ 5,122,565,870 $ 4,940,739,191 $ 5,041,409,999 $ 2,514,222,895
Total Taxable Assessment $12,512,962,291 $12,459,168,775 $12,229,961,776 $11,387,175,055 $11,645,551,687 $ 5,343,841,359 Assessment for School Taxation 1 $12,407,006,433 $12,342,368,776
$12,074,728,558 $11,271,250,273 $11,509,363,945 $ 5,321,328,859 General & Debt Tax Rates (per $1,000) 2 Residential $ 3.8564 $ 3.7089 $ 3.5654 $ 3.6127 $ 3.3310 $ 4.8354 Utilities 36.0138
36.2833 36.5885 36.9355 37.3234 40.0000 Industrial 33.5237 32.9650 31.3503 29.7333 33.7818 52.3140 Business/Other 11.0118 10.6591 11.0721 10.8408 10.9671 13.6855 Seasonal/Recreational
10.8926 10.4940 10.3621 10.0637 8.5605 10.8809 Farm 25.0879 24.4024 23.0294 22.1579 21.3465 15.6020 School Tax Rate (per $1,000) 1 Residential $ 2.0390 $ 2.0127 $ 2.0126 $ 2.1080 $
2.0557 $ 3.6727 Utilities 14.0000 14.2000 14.1000 14.4000 14.5000 15.0000 Industrial 2.4800 2.5600 2.6400 3.4000 7.0000 12.5000 Business/Other 6.2000 6.4000 6.6000 6.8000 7.0000 9.9000
Seasonal/Recreational 3.4000 3.4000 3.4000 3.5000 3.7000 4.5000 Farm 3.4500 3.4500 3.4000 6.8000 6.9000 6.8000 Residential Tax Rate (per $1,000) 2 General (incl. Reg. Library) $ 3.8564
$ 3.7089 $ 3.5654 $ 3.6127 $ 3.3310 $ 4.7824 Debt after 2004 incl. above 2005=Fire .4269 .3799 .3324 .2997 .2389 .0530 Transit Authority (GVTA) .3252 .3244 .3500 .3802 .3677 .2874 Local
School Levy 2.0390 2.0127 2.0126 2.1080 2.0557 3.6727 Regional District .0624 .0575 .0658 .0686 .0661 .1038 Municipal Finance Authority .0002 .0002 .0002 .0002 .0002 .0003 BC Assessment
.0610 .0599 .0621 .0664 .0641 .1159 $ 6.7711 $ 6.5435 $ 6.3885 $ 6.5358 $ 6.1237 $ 9.0155 Utilities & Penalties Current Years Levy $122,454,692 $117,585,020 $112,008,686 $106,543,694
$101,308,315 $ 69,738,023 Per Capita $ 1,542 $ 1,494 $ 1,443 $ 1,394 $ 1,350 $ 977 Collections $117,829,626 $112,753,690 $107,423,059 $102,068,269 $ 97,867,927 $ 67,185,946 Percent
of Levy 96.22% 95.89% 95.91% 95.80% 96.60% 96.34% Gross Tax Collections $122,315,910 $117,147,840 $111,075,275 $105,757,417 $100,255,971 $ 70,208,081 Percent of Current Levy 99.89%
99.63% 99.17% 99.26% 98.96% 100.67% Taxes Outstanding $ 6,662,430 $ 6,523,648 $ 6,086,468 $ 5,154,984 $ 5,087,219 $ 3,472,125 1 Effective in 1983, actual value assessments were used
in determining tax levies for general Municipal purposes and effective in 1984 for School purposes, pursuant to the policy of the Province of British Columbia. 2 Variable tax rates
were established in 1983 for different classes of property pursuant to the policy of the Province of British Columbia for Municipal Government services and 1984 for all other Government
Levies. Annual Report -District of Maple Ridge Page 85
Property Assessments & Tax Rates By Property Class Major Light Business Seasonal Residential Utilities Industrial Industrial Other Recreational Farm Analysis of 2013 Taxable Values For
General Purposes ($ in 1,000's) 11,430,846 12,642 18,016 214,411 828,786 2,976 5,287 Percentage of Taxable Values 91.36% 0.10% 0.14% 1.71% 6.63% 0.02% 0.04% Percentage of General Taxation
77.62% 0.80% 1.06% 4.16% 16.07% 0.06% 0.23% Analysis of 2013 Rates (Per $1,000) General and Debt 3.8564 36.0138 33.5237 11.0118 11.0118 10.8926 25.0879 Fire 0.4109 3.8372 3.5718 1.1733
1.1733 1.1606 2.6730 Drainage, Park & Rec Improvement 0.0160 0.1490 0.1387 0.0456 0.0456 0.0451 0.1037 School 2.0390 14.0000 2.4800 4.3200 6.2000 3.4000 3.4500 BC Assessment 0.0610
0.5213 0.5213 0.1811 0.1811 0.0610 0.0610 Municipal Finance Authority 0.0002 0.0007 0.0007 0.0007 0.0005 0.0002 0.0002 Regional District and 911 Emergency 0.0624 0.2184 0.2122 0.2122
0.1529 0.0624 0.0624 Transit Authority 0.3252 2.7197 2.2544 1.8148 1.4889 0.3105 0.3619 ___________________________________ 1. Properties are categorized into 9 different classes for
assessment and taxation purposes 2. Maple Ridge has no properties within classes 3 (Forestry) and 7 (Tree Farm) 3. Tax revenue requirements are approved by Council through the Business
Planning Process. Property Assessments, as determined by BC Assessments are used to derive the tax rates levied to property owners to realize the required revenue. Annual Report -District
of Maple Ridge Page 86
Revenue & Expenses Last Five Fiscal Years Comparison Revenue 2013 2012 2011 2010 2009 Property Taxes $ 68,079,360 $ 64,939,423 $ 61,065,872 $ 57,102,978 $ 53,744,200 Fees 35,843,766
34,698,238 32,936,021 31,986,573 30,299,883 Investment Income 2,577,212 3,486,028 3,473,800 3,936,552 4,675,736 Developer Contributions 49,371,902 22,336,304 23,796,028 28,178,044 24,070,731
Government Transfers 4,692,641 5,240,643 13,574,005 8,689,257 4,960,467 Other Proceeds and Gains (losses) (2,449,158) (1,530,761) (530,207) (338,223) (1,054,873) $158,115,723 $129,169,875
$134,315,519 $129,555,181 $116,696,144 Expenses1 Analysis by function Protective Services $ 31,159,175 $ 30,619,435 $ 28,793,697 $ 26,763,533 $ 25,008,681 Transportation Services 16,504,545
16,781,930 16,032,874 15,281,119 15,519,693 Recreation & Cultural 19,628,824 19,529,726 19,729,780 19,251,435 18,952,403 Water Utility 14,809,051 13,138,936 10,581,132 10,602,971 9,108,096
Sewer Utility 9,582,651 9,279,252 8,787,219 8,340,931 8,005,891 General Government 13,565,957 13,307,270 12,816,529 12,813,760 12,497,369 Planning, Public Health & Other 5,487,525 3,939,899
3,665,417 3,637,850 3,173,809 $110,737,728 $106,596,448 $100,406,648 $ 96,691,599 $ 92,265,942 Analysis by object Goods and Services $ 53,384,258 $ 49,979,189 $ 45,780,996 $ 44,652,062
$ 42,644,006 Wages and Salaries 37,273,383 36,623,805 35,098,108 32,790,856 31,066,979 Interest and Financing Fees 2,249,331 2,372,700 2,391,798 2,468,972 2,546,233 Amortization Expense
17,830,756 17,620,754 17,135,746 16,779,709 16,008,724 $110,737,728 $106,596,448 $100,406,648 $ 96,691,599 $ 92,265,942 Annual surplus $ 47,377,995 $ 22,573,427 $ 33,908,871 $ 32,863,582
$ 24,430,202 Net financial assets $ 41,980,206 $ 32,721,228 $ 22,339,124 $ 16,503,061 $ 15,220,515 1 Effective January 1, 2008 the District adopted new accounting standards prescribed
by the Public Sector Accounting Board. That change involved a move from reporting expenditures to expenses, recording tangible capital assets at cost and amortizing them over time.
Amounts reported starting in 2008 reflect the new standards; amounts reported for years prior to 2008 reflect the standards in place in those years. Annual Report -District of Maple
Ridge Page 87
Tangible Capital Assets Acquired Last Five Fiscal Years Comparison 2013 2012 2011 2010 2009 Capital Acquisitions General Government $ 1,070,337 $ 724,597 $ 913,388 $ 1,500,502 $ 1,247,618
Transportation 35,930,301 19,686,585 16,858,455 22,641,078 19,315,595 Parks and Recreation 5,125,275 4,016,042 10,236,766 10,366,173 4,343,367 Protective Services 353,552 672,549 826,326
3,263,489 7,057,802 Public Health and Other 193,328 439,678 1,460,975 49,986 133,765 Sanitary Sewer & Waterworks 15,859,050 6,175,948 15,999,550 7,998,952 9,665,095 Total Capital Acquisitions
$58,531,843 $31,715,399 $46,295,460 $45,820,180 $41,763,242 Source of Funding Revenue Funds $ 8,576,784 $ 7,867,805 $11,199,633 $ 8,024,025 $ 6,796,133 Reserve Funds 1,895,480 1,239,378
1,277,606 4,761,780 9,278,410 Contributed Assets 39,572,808 16,709,523 21,277,048 17,341,385 15,625,356 Grants 1,717,767 2,097,109 10,324,145 6,329,745 2,008,737 Development Fees &
Other 6,769,004 3,801,584 2,217,028 9,363,245 8,054,606 Total Financing $58,531,843 $31,715,399 $46,295,460 $45,820,180 $41,763,242 Annual Report -District of Maple Ridge Page 88
Glossary Accumulated Surplus – Represents net economic resources; the amount by which all assets, both financial and non-financial, exceed all liabilities and indicates that a government
has net resources available to provide future services. Amortization – The reduction of the value of an asset by prorating its cost over its estimated useful life. Annual Surplus/Deficit
– The difference between annual revenues and annual expenses. If positive it is referred to as Annual Surplus, if negative, it is referred to as Annual Deficit. Assets – Resources owned
or held by the District, which have monetary value. BC Assessment (BCA) – The independent organization that is responsible for establishing the assessed property values within British
Columbia. Budget – A financial plan embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Capital Expenditures – Expenditures to
acquire Capital Assets or extend or renew the life of an existing Capital Asset. CDMR Developments Ltd. – Municipality’s wholly owned subsidiary. Corporate Management Team (CMT) – Senior
staff responsible for decisions on the day-to-day and long-term business affairs of the District. Department – The basic organizational unit of the District, which is functionally unique
in its delivery of services. Development Cost Charges (DCC) – Fees and charges contributed by developers to support development and growth in the District. Division – The top level
organizational unit of the District to which all departments report. Expenditure – Payment for property or services for the purpose of acquiring an asset, service or settling a loss.
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Expense – A transaction that results in a decrease in economic resources.
Financial Asset – Assets that could be used to discharge existing liabilities or finance future operations, such as cash, receivables and portfolio investments. Financial Plan – Provides
the statutory approval to expend funds one approved by Council. Approval for the five-year Financial Plan is provided annually for operating purposes and for life of capital projects
beginning in the first year of the Plan period. Freedom of Information (FOl) – Freedom of Information Act gives individuals rights to access information held by local government and
protects their privacy by placing restrictions on local government when collecting or disclosing personal information. Full-time Equivalent Position (FTE) – Employee positions, which
are authorized in the adopted budget, to be filled during the year. A part-time position converted to the decimal equivalent of a full-time position. For example, a part-time employee
working for 20 hours per week in a 35 hour per week position is would be the equivalent to 0.6 of a full-time position. Fund – A fiscal entity with revenues and expenditures, which
are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance – Excess of the assets of a fund over its liabilities, reserves, and carryover. Gain (Loss)
on Disposal – The difference between disposal proceeds and net book value of tangible capital assets at the time of disposition. If disposal proceeds are less than the remaining net
book value the result is a loss, if greater, the result is a gain. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards for financial accounting and recording,
encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal – A statement of broad direction, purpose, or intent based on the needs of the community.
A goal is general and timeless. Grants – A contribution by a District or other organization to support a particular function. Grants may be classified as either operational or capital.
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 District, which is responsible for providing some regionwide services. Also see “Metro Vancouver.” Annual Report -District of Maple Ridge Page 89
Glossary GVS & DD – Greater Vancouver Sewer & Drainage District. Provides sewerage transfer and treatment on a regional basis and the disposal of solid waste. GVWD – Greater Vancouver
Water District. Responsible for acquiring water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Infrastructure
– The physical assets of a District (e.g. streets, water, sewer, public buildings, and parks). LEED – The Leadership in Energy and Environmental Design rating system promotes sustainability
by recognizing performance in five key areas of human and environmental health -sustainable site development, water efficiency, energy efficiency, materials selection, and indoor environmental
quality. Levy – To impose taxes for the support of District activities. Library – Fraser Valley Regional Library (FVRL), which is a regionalized library collection and distribution
system that provides all of the operational aspects of a library system. Members must provide local facilities. Metro Vancouver (formerly GVRD) – Provides air quality management, transportation
planning, regional housing, regional parks (the Kanaka Creek estuary and linear park is located within the Maple Ridge boundaries), labour relations for local government employees,
and administration of the 9-1-1 emergency telephone system. MFA – Municipal Finance Authority. A provincial organization that provides for marketing, placement, and administration of
all Municipal debt requirements (except for the City of Vancouver). This Authority also operates an investment pool on behalf of municipalities. Net Book Value – The historical cost
of a tangible capital asset less accumulated amortization. Net Financial Position – The excess or deficiency of financial assets over liabilities. Non-Financial Asset – Assets that
are acquired, constructed or developed that do not normally provide resources to discharge existing liabilities, but are normally employed to deliver government services or may be consumed
in the normal course of operations. Official Community Plan (OCP) – The District’s prime development planning document. RCMP – Royal Canadian Mounted Police. Contract with the Federal
Government to provide police services (police officers); the Municipality provides the clerical support services and facilities. Revenue – Sources of income financing the operations
of the District. RMRS – Ridge Meadows Recycling Society. A community-based, charitable non-profit organization, in partnership with the District of Maple Ridge provides bluebox recycling
collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility, and offers education on environmental issues to all residents of Maple Ridge. Segment – Groupings
of municipal activities that have similar service objectives. Strategic Plan -Developed by Council to guide the development of specific objectives the District could focus on in order
to achieve the community vision. Tangible Capital Assets –Non-financial assets having physical substance that are held for use in the production or supply of goods and services, have
economic lives extending beyond one year and are to be used on a continuing basis. Tax Levy – The total amount to be raised by general property taxes when the tax rate is multiplied
by the assessed values. Taxes – Compulsory charges levied by the District for the purpose of financing services performed for the common benefit of the citizens. Transfers To/From Own
Sources – Amounts transferred to/from one fund to another fund or amount transferred to/from reserve accounts. TransLink – Greater Vancouver Transportation Authority (GVTA) – Responsible
for the integration of transit and road networking with regard to transportation and land use. TransLink is headed by local governments, allowing the decision-making to focus on local
concerns. Annual Report -District of Maple Ridge Page 90
District of Maple Ridge Maple Ridge is part of the Metro Vancouver Region and is bordered by the majestic Golden Ears Mountains to the north and the mighty Fraser River to the south.
Arts and recreation facilities abound, creating a culturally vibrant and active District for healthy living. A network of health, social and emergency services are locally available,
including a full service hospital, police, fire, and ambulance services. Driving Distances from Maple Ridge Vancouver, BC 45 km Victoria, BC 120 km Seattle, WA 240 km Portland, OR 483
km Calgary, AB 924 km Edmonton, AB 1,101 km
District of Maple Ridge 11995 Haney Place Maple Ridge, BC Canada V2X 6A9 Phone: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca