The Corporation of Delta 2014 Annual Report

The Corporation of Delta • 2014 Annual Report 1

The Corporation of Delta2014 Annual Report

“With the South Fraser Perimeter Road now open and a new bridge over the Fraser River on its way soon, Delta is becoming known as a municipality of emerging opportunities.” — Mayor Lois E. Jackson


Table of ContentsMayor’s Message .....................................................................................................4

Chief Administrative Officer’s Report .....................................................................................................5Our Mission .....................................................................................................6

Delta Municipal Council .....................................................................................................7About Delta .................................................................................................8,9

Delta in Numbers ...........................................................................................10,11Departmental Objectives ...........................................................................................12,13Organizational Structure ..................................................................................................14

Department Overviews ..................................................................................................15Office of the Chief Administrative Officer ...........................................................................................16,17Human Resources & Corporate Planning ...........................................................................................18,19

Legal Services ...........................................................................................20,21Property Use & Compliance ...........................................................................................22,23

Climate Action & Environment ...........................................................................................24,25Office of the Municipal Clerk ...........................................................................................26,27

Community Planning & Development ...........................................................................................28,29Engineering ...........................................................................................30,31

Finance ...........................................................................................32,33Parks, Recreation & Culture ...........................................................................................34,35Fire & Emergency Services ...........................................................................................36,37Fire & Emergency Services:

Corporate Emergency Programs ...........................................................................................38,39

Delta Police ...........................................................................................40,412013 Audited Financial Statements ..................................................................................................42

Treasurer’s Report ..................................................................................................43Independent Auditor’s Report ..................................................................................................44

Consolidated Statement of Financial Position ..................................................................................................45

Consolidated Statement of Operations ..................................................................................................46Consolidated Statement of

Net Financial Assets ..................................................................................................47

Consolidated Statements of Cash Flows ..................................................................................................48Notes to the Financial Statements for the

Year Ended December 31, 2013 .........................................................................................49–59

Note 20 Segmented Information ...........................................................................................60,61Supplementary Information ..................................................................................................62

Schedule 6 – Statement of Financial Activities by Fund (Unaudited) ..................................................................................................63

Permissive Tax Exemptions ...........................................................................................64,65


Mayor’s Message

On behalf of Council, I am pleased to present the 2014 Annual Report for the Corporation of Delta.

This year was a significant year for our community, with many exciting accomplishments that truly position Delta as a municipality of emerging opportunity. The industrial development currently underway at Boundary Bay Airport is an excellent example of promising opportunity in Delta. Once completed, the Dayhu distribution centre will create 1,000 new jobs locally and will contribute considerably to our local tax base. This new development, combined with the Tilbury Industrial Park, Annacis Island, and our Saving Our Industrial Lands revitalization projects, identifies Delta as a productive industrial hub within Metro Vancouver. I am happy to share that 2013 saw a number of initiatives to enhance services and amenities in Delta, including the opening of the new 12,000 square foot Delta Community Animal Shelter, which not only enhances shelter animal care but also the work environment for our staff and volunteers. We began operation of the North Delta Seniors Bus, an essential service for our senior community that assists more than 160 registrants, five days per week, and we initiated work on the North Delta Recreation Centre expansion, investing over $10 million into the North Delta community. With the launch of our new website this April, we improved our online communications and services to be more accessible and interactive. Delta’s website receives more than 200,000 unique visitors each year, so it was important for us to provide not just a website, but a virtual amenity for our residents. Through new tools, the website makes it easier to register for programs, locate new activities, plan a recycling routine and more. Residents can be satisfied knowing all of these projects are completed thanks to practical financial planning and fiscal strength. We have not taken on any new debt since 2003, and our general debt will be down to $1.43 million by the end of 2014—an achievement in which we can all take great pride. This year’s accomplishments, and anticipated projects heading into next year, mark Delta as a municipality of opportunity, health and success for all corners of our community—businesses, families, and even the animals!

Yours truly,

Lois E. Jackson Mayor


Chief Administrative Officer’s Report

As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report fulfills the requirements of the Community Charter, which sets out stringent reporting requirements for all municipalities in British Columbia. I am pleased to state that this Annual Report meets and exceeds those requirements and provides an accurate account of Delta’s business and financial transactions during 2013.

I echo the Mayor’s sentiment when I write that this was a significant year for Delta in that many of the year’s accomplishments will propel our municipality into future opportunity. We have worked hard to collaborate with the Provincial government to better Delta’s transportation infrastructure and improve access to our communities and businesses, such as the Tilbury Industrial Park and Boundary Bay Industrial Park, making Delta a more desirable area to own a business and work.

You can read more about our 2013 project achievements in the coming pages, but the most important point to note is that throughout all of our projects, we are committed to remaining fiscally responsible and maintaining healthy financial reserves.

Looking ahead to 2014, we will continue to provide Delta with quality services and improved infrastructure. We are proud to report that our general debt will be down to $1.43 million by the end of 2014, and with our commitment to “pay-as-you-go” funding, the general debt will be entirely eliminated in just a few more years.

As you read this report, please recognize that these achievements are a result of the leadership, dedication and teamwork that exists between departments and staff at Delta. I would like to acknowledge the hard work and commitment of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police and police civilian members. It is through each individual’s contribution that 2013 has been a successful year. Of course, none of our achievements would be possible without the steadfast leadership and support of Mayor Lois E. Jackson and Delta Council.

Thank you especially to all of the citizens that contribute to our community and make it a pleasure for us to serve you each and every day.

George V. HarvieChief Administrative Officer


Our Mission

To provide a healthy workplace and foster a safe, vibrant, sustainable community through excellence in municipal services honouring culture, heritage and the environment.


Left to right, back row: Councillor Ian L. Paton, Councillor Scott Hamilton, Councillor Robert Campbell, Councillor Bruce McDonald Left to right, front row: Councillor Jeannie Kanakos, Mayor Lois E. Jackson, Councillor Sylvia Bishop

Delta Municipal Council


About Delta


A beachside town located next to the US/Canada border and BC Ferries terminal, Tsawwassen is a tourist destination and a beach paradise for locals. The town features natural spaces, including Boundary Bay Regional Park and Fred Gingell Park, and many recreational opportunities, including golfing and water sports. It offers a mix of housing, including single family homes and apartments, and a central shopping corridor with local boutiques and more.

North Delta is a bustling community full of shops, arts, culture, businesses, single family homes and apartment complexes. In the midst of the bustle is the Delta Nature Reserve and Burns Bog, the largest raised bog in North America. With fantastic sport parks, leisure and art centres, North Delta is also a key recreational destination.

Tsawwassen

LadnerLadner is a heritage fishing village situated next to the Fraser River. It is home to the civic precinct, including Delta Municipal Hall and Delta Hospital. Ladner is the main hub of Delta’s agriculture industry, with Westham Island offering a scenic tour of some of Delta’s most popular farms and road-side farmstands. Historic buildings, such as Harris Barn on Arthur Drive, line Ladner’s roads, and it is a popular destination for bird lovers due in part to the George C. Reifel Bird Sanctuary.

North Delta


Municipalities

Total General Purposes

Assessed ValueVancouver 216,787,303,416Surrey 83,274,864,075Burnaby 56,760,173,152Richmond 55,049,601,409West Vancouver 30,612,802,388Coquitlam 27,145,487,654District of North Vancouver 26,157,157,708Langley Township 22,581,316,179Delta 21,922,463,830City of North Vancouver 13,246,951,668Maple Ridge 12,519,706,491New Westminster 12,164,650,352Port Coquitlam 10,103,026,695Port Moody 6,919,914,733White Rock 5,237,842,805Langley City 4,167,519,063Pitt Meadows 2,990,946,462Bowen Island 1,470,099,292Anmore 799,610,300Lions Bay 612,706,660Belcarra 366,190,800

Residential

17,771,847,271

81%

Utility

21,577,178

0%

Major Industrial

251,806,000

1%

Light Industrial

1,482,237,600

7%

Business

2,313,129,203

11%

Recreational

38,954,000

0%

Farm

42,912,578

0%

Delta Assessed Value for Year 2013

Delta in Numbers

Land Area - Square Kilometre

Remainder of Greater Vancouver Regional District 2,702.44 sq km

Delta 180.11 sq km 6.2%

Land Area – Square Kilometre

Delta 35,781 3.8%

2011 Number of Dwellings

Remainder of Greater Vancouver Regional District 913,784 96.2%

2011 Number of Dwellings


2011

2011 % of Total Delta population 2006

2006 % of Total Delta population 2001

2001 % of Total Delta population

Change from 2001

to 2011Age 0-4 4,755 5% 4,860 5% 5,510 6% -13.70%Age 5-14 12,300 12% 13,270 14% 14,325 15% -14.14%Age 15-19 7,535 8% 7,265 8% 7,545 8% -0.13%Age 20-24 5,930 6% 6,075 6% 5,900 6% 0.51%Age 25-44 22,620 23% 23,445 24% 26,605 27% -14.98%Age 45-54 16,980 17% 16,285 17% 16,030 17% 5.93%

Age 55-64 14,270 14% 12,830 13% 10,275 11% 38.88%

Age 65-74 8,970 9% 6,885 7% 5,925 6% 51.39%Age 75-84 4,630 5% 4,255 4% 3,710 4% 24.80%Age 85 and over 1,855 2% 1,545 2% 1,130 1% 64.16%

Total Population: 99,860 96,725 96,950 3.00%

Population Growth 2001 – 2011

Population Growth in neighbouring communities% 2011 2006

Delta 3.3% 99,863 96,635 Richmond 9.2% 190,473 174,461 Greater Vancouver 9.3% 2,313,328 2,116,581 New Westminster 12.7% 65,976 58,549 Surrey 18.6% 468,251 394,976

School $1,056

Municipal $2,016

Regional $37

Other $329

Utilities $930

Year Total Taxes and Utilities2009 3,637$ 2010 3,769$ 2011 3,921$ 2012 4,049$ 2013 4,368$

$3,637 $3,769 $3,921 $4,049 $4,368

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

$5,000

2009 2010 2011 2012 2013

Average Delta Residental Taxes & Utilities

Property Tax Allocation


2014 Departmental ObjectivesObjectives MeasuresDepartment

Office of the Chief Administrative Officer

» Ensure Council direction is carried out » Provide top quality, fiscally

responsible services to Delta residents and businesses

» Complete all Council motions, directives and resolutions in a timely manner » Oversee departmental responsibilities,

such as: annual budget, financial plan, management of capital projects, assets and services, fulfillment of employer requirements as related to Delta staff

Human Resources & Corporate Planning

» Human Resources: fulfill employer’s strategic objectives » Corporate Planning: provide

corporate services to Council, staff and residents

» Human Resources: manage policies, recruitment, employee training and professional development, labour relations, claims management, and occupational health and safety » Corporate Planning: coordinate

initiatives guided by Council direction, and provide high level of service to staff and residents

Legal Services » Provide Council and staff with timely, accurate and practical legal advice » Protect Delta’s interests, and

identify, minimize and manage risk in a cost-effective manner

» Provide cost-effective legal advice, gather lease payments and revenue, ensure claims are initiated and resolved efficiently » Oversee a program of risk control

measures through policies, procedures and risk-financing arrangements

Climate Action & Environment

» Coordinate and implement corporate and community climate action and environment measures to reduce Delta’s carbon footprint and protect our environment » Protect eco-system services

through education, bylaw enforcement and development

» Reduce levels of corporate greenhouse gases, resolve complaints, respond to spill accidents, organize and attend education and outreach events, review building permits and development proposals

Property Use & Compliance

» Provide proactive and reactive property use compliance through public awareness, enforcement, registration and inspections

» Continue bylaw enforcement and animal control calls, inspect secondary suites and issue business licences

Office of the Municipal Clerk

» Provide administrative and support services to facilitate the democratic decision-making process

» Coordinate Council and committee meetings, process bylaws, agreements and correspondance, and oversee the election process


Department Objectives Measures

Community Planning & Development

Engineering

Finance

Fire & Emergency Services

Parks, Recreation & Culture

Delta Police

» Support Council to establish a vision, policies and plans for future growth and development » Provide the public timely and

efficient services for all forms of applications, permits, inquiries and concerns

» Prepare and adhere to the Official Community Plan » Coordinate applications, zonings,

permits, land use issues, building and permit inspections, and technical queries in a timely manner

» Administer sustainable planning and management of corporate infrastructure through replacement, renewal and maintenance programs » Ensure efficient and effective

delivery of services to Delta residents and businesses through annual work plans

» Develop and maintain long range plans for each of the utilities and the roads network through the annual capital plan » Identify, implement and monitor results

of annual operational work plans

» Develop and oversee the five-year financial plan through the business plan workshop and budget process » Prepare annual audited financial

statements

» Maintain high quality emergency service levels through education, including first responder pre-hospital care training and BCIT Succession Planning Program » Enhance Emergency Preparedness in

Delta and develop preliminary plans for a new Training Fire Hall

» Ensure programming delivered to the community is safe, enjoyable and affordable, and promotes healthy living within the community » Ensure civic buildings remain in good

condition and operate efficiently

» Develop and implement strategic plans consistent with corporate goals » Comply with legislative

requirements

» Maintain the highest level of fire protection and emergency services to the community in accordance with the governing legislations, as well as support Council directions » Plan for future issues, examine

needs to enhance emergency response and preparedness

» Deliver recreational, community, arts and culture, and seniors services in an effective, efficient and affordable manner » Maintain and operate corporate

buildings and facilities with a high standard of care and safety

» Target high-risk activity, prepare community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors

» Develop accountable, timely and measurable action items associated to our strategic objectives


Organizational Structure

Residents, Property Owners, Businesses

Police Board Mayor & CouncilAdvisory Boards – Appointed by Council

Chief Constable Chief Administrative Officer

Fire ChiefDirector HR & Corporate Planning

Director Engineering

Manager Property Use & Compliance

Director Finance

Municipal Solicitor

Director Community Planning & Development

Director Parks, Recreation & Culture



Department Overviews


Office of the Chief Administrative OfficerStaff Speak

— Leanne Salmon, Administrative Secretary to the CAO

“The Corporation of Delta provides immense support and opportunities for career growth. I started out in the Clerk’s department opening the Mayor’s mail 20 years ago, worked my way up in various departments over the years, and in the last five years, I’ve been fortunate enough to work as the Administrative Secretary to the CAO—full circle!”


Who We Are

What We Do

What We’re Proud Of2013 AchievementsThe Office of the Chief Administrative Officer

provides leadership and coordinates with management and staff to assist departments in meeting their responsibilities. The CAO ensures that all departments utilize effective, efficient management principles, and challenges each department to strive for optimal performance.

The Chief Administrative Officer is responsible to Council for the efficient management of the municipal workforce, and for ensuring Council’s direction and policies are carried out. The CAO represents Delta’s interests on regional-wide issues at Metro Vancouver’s Regional Administrators Advisory Council (RAAC), and provides leadership to the Corporation of Delta, overseeing the following areas and departments:

» Office of the Municipal Clerk » Community Planning & Development » Corporate Communications » Engineering » Climate Action & Environment » Finance » Fire & Emergency Services » Human Resources & Corporate Planning » Legal Services » Parks, Recreation & Culture » Property Use & Compliance

Delta Police coordinates with the CAO on service and administrative issues, including budgeting, priority-setting and business planning.

» Collaborated with the Provincial Government for transportation infrastructure improvements in Delta, including the George Massey Tunnel Replacement Project, 80 Street off-ramp, Matthews Interchange and the South Fraser Perimeter Road

» Brought forward municipal issues and community concerns associated with Delta- port, Fraser Surrey Docks Proposed Coal Transfer Facility and Coal Dustfall Monitoring

» Chaired the Major Civic Buildings Committee on key capital projects, including the new Delta Community Animal Shelter, North Delta Recreation Centre Expansion and Ladner sports field upgrades; ensuring all projects are completed on time and on budget

» Led the Ottawa Lobbying Delegation in pursuit of support for Ladner Harbour Dredging and protection of local interests regarding the Federal Additions to Reserve policy amendments

» Achieved funding success; Ladner Harbour Dredging program in progress

» Oversaw design and implementation phase of Delta’s new corporate website

» Provided direction on fiscal planning and contingency reserves

» Oversaw coordination of the Southlands development application process, including the Public Information Meetings and Public Hearings

» Lobbied for ongoing support and improvements to Boundary Bay Airport

» Recognized as “Most Fiscally Responsible” and “Most Improved” municipality by NAIOP Vancouver

» Received an award from the Province of B.C. in recognition of Delta’s Saving Our Industrial Lands initiative, specifically the landmark deal between Delta and Ocean Trailer

» Provided direction regarding emergency planning crisis communications and tabletop exercises


Staff Speak

Human Resources & Corporate Planning

— Sean McGill, Director of Human Resources & Corporate Planning

“My role is incredibly diverse—one day I might be focused on new HR initiatives that improve the work environment for our employees, and another I am actively involved in the creation of programs and initiatives that spur development and enhance our community. I find great satisfaction in creating an exciting future for Delta guided by the vision of our Council.“


What We DoHuman Resources

From wellness to professional development, we ensure employees of the Corporation of Delta (union and exempt) are healthy and happy. We administer employee benefits, compensation, claims, retirement and pension plans, and also coordinate programs to promote physical and mental well-being in the workplace. Through recruitment and retention services, we fill positions and take care of future employees, too. We lead the following staff committees: Labour Management for CUPE & Fire, Occupational Health & Safety for CUPE, Fire and CUPE Police Civilians, and the Wellness Committee. We also represent Delta at the Metro Vancouver Human Resources Advisory Committee (HRAC).

Corporate Planning

Corporate Planning oversees corporate initiatives and intergovernmental projects and programs. We coordinate Delta’s business planning services and bylaw development, organize municipal representation and policy briefing for UBCM, FCM, meetings with First Nations, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services with Delta Chamber of Commerce. We also coordinate infrastructure grant applications and oversee development activities at Boundary Bay Airport, and provide external liaison with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library.

What We’re Proud Of

» Introduced a new Bullying & Harassment policy as required by Bill 14 (WorkSafeBC)

» Achieved the North American Occupational Safety & Health (NAOSH) Award for Local Government in B.C.

» Facilitated enhanced employee growth through a new employee orientation, performance management and review program to evaluate and substantiate progress of newly hired, promoted and temporary employees

» Updated the Occupational Health and Safety Handbook

» Completed preparations for the 2014 COR Safety Audit

» Hired 10 new fire recruits » Obtained the Mayor’s Saving Our Industrial

Lands award for innovation in brownfield remediation

» Facilitated major development at Boundary Bay Airport

» Facilitated dialogue on Regionalization of Police Forces

» Celebrated Delta Libraries Milestone anniversaries

» Conducted citizen satisfaction survey » Achieved funding success; Ladner Harbour

dredging program in progress » Pursued policy development on inland

terminals » Participated as liaison with Port Metro

Vancouver Roberts Bank Terminal 2 » Planned and coordinated construction of new

Delta Community Animal Shelter » Planned and coordinated the first annual Delta

Trades & Technical Career Fair » Raised nearly $64,000 for United Way » Facilitated Ottawa Lobbying Delegation,

including protection of local government interests through pursuit of Federal Additions to Reserve policy amendments

2013 Achievements

Who We AreThe Human Resources & Corporate Planning Department’s role is twofold: we provide human resource services to Delta’s staff and Council, and we coordinate initiatives that impact the entire Corporation of Delta.


Staff Speak

— Samien Safaei, Lands Solicitor

Legal Services

“Working in the Legal Department allows me to work with all of the different departments, as well as outside agencies, levels of government and private entities, to find a creative and mutually effective resolution to our various goals.”


Legal Services provides legal advice to Council, department heads, and staff on a broad range of issues affecting Delta. This involves reviewing and drafting selected contracts and agreements, coordinating and supervising the provision of legal services by outside law firms in relation to litigation involving Delta, attending mediations of claims, assisting in bylaw enforcement matters, drafting land development documents, and providing seminars to staff. Risk Management involves identifying risks, and making and implementing decisions to reduce the impact of risk on the assets and objectives of Delta. This is done through a program of risk control measures (policies and procedures) and risk financing arrangements (insurance and indemnities) designed to achieve levels of risk acceptable to Council. Land Management involves the acquisition and disposition of land for the municipality. We negotiate and draft rights-of-way for municipal services, and negotiate, draft and manage leases and licences of municipal property.

Legal » South Fraser Perimeter Road: approved four

sets of road dedication plans » BC Ferries appeal: obtained intervener status in

appeal of Horseshoe Bay ferry terminal to mitigate impact on Tsawwassen ferry terminal taxes

» Negotiated three Road Crossing Agreements with BNSF (92nd Street, 80th Street, River Way and 96th Street)

» Obtained numerous Statutory Rights-of-Way (Delta utilities, BC Rail, BC Hydro) Risk Management

» Opened and investigated 106 new claims » Negotiated renewal of automobile, liability and

property insurance Lands

» Completed acquisition of a portion of Vancouver Landfill

» Extended RCMP lease of second floor of 4450 Clarence Taylor Crescent

» Purchased former Century lot at 2105-56 Street and consolidated it with other properties leased by Snow Farms to create a large organic farm expected to be fully certified and operational by summer 2016

» School Board land exchanges: exchange and alteration of 12 properties to resolve property issues for both School Board and Delta

» Purchased 5110 Ladner Trunk Road and resolved outstanding road issues around Lowe property at 5097 47A Ave

» Purchased 6772 Westview Drive, subdivided to enlarge park and sold again

» Renewed four Agricultural Farm Leases

Who We Are

What We Do

What We’re Proud OfThe Legal Services department provides responsive, cost-effective legal advice and risk management services to Council and staff. We also manage municipal property and provide support services relating to land issues to other departments.

2013 Achievements


Staff Speak

Property Use & Compliance

— Sarah Jones, Shelter Manager, DCAS

“I am proud that our animals get treated as pets and not as ‘caged animals.’ We really are lucky to have the volunteer team we have, too, as they help us ensure we can share our hearts with the animals and not get overwhelmed by just having to maintain their basic needs.”


The Property Use and Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licensing, registration of secondary suites, issuing agricultural soil deposit permits, operation of the Delta Community Animal Shelter, and the enforcement of Animal Control licensing and regulations.

The Bylaw Enforcement Section initiates investigations and responds to citizen complaints in order to promote the orderly use of land, the registration and enforcement of the Secondary Suite Program, and the issuing and enforcement of agricultural soil deposits and business licensing. In addition, we provide community outreach and education for our programs. We also provide proactive enforcement of business licences through our annual verification inspections. The Animal Control Division operates the Delta Community Animal Shelter (DCAS), providing excellent support to pets and pet owners in Delta. We are also responsible for issuing dog licences and educating the public to encourage compliance.

Bylaw Enforcement » Issued occupancy permits to over 1,280 suite

owners with over 1,700 applications in process through Secondary Suite Program

» Issued more than 1,000 more business licences in 2013 compared to 2010, bringing the total number of licences to over 6,500, a revenue increase of over $200,000

» Implemented a new Inter-Municipal Business Licence program in conjunction with five other municipalities, making it easier for trade businesses to do business in Delta

» Enforcement, monitoring and education has resulted in a significant increase in levels of compliance of soil deposit permit regulations, as well as an increase in permits fees collected and fines issued

» Implemented the summer Parks Patrol which saw a significant decrease in complaints related to vandalism and illegal activities in the parks in 2013 Animal Control

» Delta Community Animal Shelter answered 1,713 animal control calls, admitted 599 animals to the shelter and adopted out 318 animals

» Successful social media outreach resulted in more than 4,000 Facebook followers

» Over 3,000 people visited the 4th Annual Delta Community Animal Shelter Expo

» Dog Licensing compliance has again exceeded more than 8,000 licensed dogs in Delta

» Implemented annual visits to residents of dogs deemed as dangerous to inspect their security and provide support to dog owners

» Developed and implemented training related to animal care and safety for community members and municipal staff

» Jointly initiated a new Lower Mainland Animal Shelter Manager’s Committee

Who We Are

What We Do

What We’re Proud Of2013 Achievements


Staff Speak

— Angela Danyluk, Senior Environmental Officer

Climate Action & Environment

“The landscape of Delta is unique, consisting of farmland, urban centres, river front, ocean, forest, streams and a bog. As a biologist, this complexity makes for a very challenging and interesting place to work in.”


Climate Action and Environment coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working Group. We organize environmental reviews of Delta’s capital works and regular operations, as well as advise other departments and agencies as needed. We represent Delta’s interest on internal and external committees, and environ-mental review boards and panels. We conduct and participate in environmental assessments and investigate a wide variety of environmental issues as directed by Council. We investigate complaints regarding spills, odours, pest problems, industrial noise and contaminated site issues, and deliver seasonal programs such as mosquito control. We make sure the public and staff are informed through education and outreach.

» Completed a Community Energy and Emissions Plan

» Delivered elementary school climate change plays and Climate Change Showdown for Grade 5 students

» Completed a Carbon Credit sharing agreement with the City of Vancouver and Metro Vancouver

» Completed and submitted necessary reporting to achieve Carbon Neutrality in respect of Corporate Operations

» Worked with the BC Agriculture Council to develop an Agricultural Climate Change Adaptation strategy

» Continued reporting to Council and reviewing information pertaining to the Environmental Assessment of Vancouver Airport Fuel Delivery Project and proposed Fraser Surrey Docks Coal Terminal

» Conducted a coal dustfall monitoring project in Tsawwassen

» Continued work towards implementation of long-term management plan for Burns Bog

» Completed Year 5 of Boundary Bay Ambient Monitoring Program

» Hosted a pesticide drop-off, and coordinated the inventory and control of invasive plants in Delta

» Implemented a new industrial business environmental inspection program that works with companies to improve pollution prevention measures

» Delivered Earth Week, as well as other staff and public outreach events

Climate Action and Environment ensures that the environmental values of the municipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation and spill/incident response.

Who We Are

What We Do



Staff Speak

“I take great pride in the responsibility of providing a link between Delta Council and Delta residents.”

— Robyn Anderson, Acting Municipal Clerk



The Office of the Municipal Clerk serves as the Secretariat for Delta Council and its various appointed bodies. The Office provides the primary access point for citizens and outside agencies wishing to communicate or interact with Council, conducts elections, coordinates advertising, and provides information and records management services.

Each clerk within the department is tasked with a specific role or department; collectively, we provide administrative and clerical support to Council, Delta staff and the public. We prepare Council and Committee meeting agendas, record official minutes, administer and certify bylaws and execute legal documents on behalf of Delta. We coordinate release of information requests, provide general information/research services to Council, staff and the public, and organize placement of corporate advertising. We prepare and conduct all local government elections, by-elections and referenda, as required, in accordance with the Local Government Act. We also organize special events such as the Inaugural Meeting and Volunteer Recognition.

» Completed the review and update of the Council Procedures Bylaw

» Continued development and implementation of Corporate Records Management Program

» Completed the service agreement with Delta Archives for safekeeping of Corporate Records

» Maintained Corporate Correspondance Tracking System including the processing of 3,191 items of external correspondance

» Processed 48 requests under the Freedom of Information and Protection of Privacy Act

» Coordinated 43 delegations and 43 Council Workshops

» Prepared agendas and recorded official minutes for:

Who We Are

What We Do


• 29 Regular Council Meetings• 29 Executive Council Meetings• 14 Public Hearings (including two multi-day Public Hearings for Marina Gardens and Southlands)• 13 Meetings following Public Hearings• 90 Advisory Committee meetings


Staff Speak

— Manjit Kaila, Application Centre Manager

Community Planning & Development

“As a Delta employee for 20 years and a resident for 13 years, I live, work and play in Delta, and I enjoy every minute of it. The Corporation is a supportive and innovative organization to work for, and this community is full of passionate people that I look forward to assisting every day.”


The Community Planning & Development Department comprises three divisions: Application Centre, Development Services, and Planning Services. Each division assists in shaping the look of Delta by preparing plans and policies relating to the use of land, health, safety and welfare of Delta residents.

The Application Centre provides customer service to the public for building and land use development permits, and manages the building and development application process. Development Services issues building permits, conducts building permit inspections and gives advice on building-related matters. We administer municipal engineering requirements necessary to support land development and building permit projects, as well as liaise with the Engineering Department on development and building projects. We ensure that development cost charges and agreements are followed so that new infrastructure meets Delta’s standards. As well, Development Services implements the provincial building code and fire safety regulations, as well as bylaws and policies, through commercial and residential building plan reviews and inspection services. Planning Services undertakes research, analyzes planning information and prepares report and recommendations for Council on a variety of policy matters. In addition, we review the Official Community Plan and area plans, update zoning bylaw, conduct agricultural and heritage planning, administer environmental initiatives, and address sustainable community development through planning. We also represent Delta on regional planning issues.

Application Centre » Processed 910 building permit applications,

577 plumbing permit applications, 284 land use applications, and responded to 51 comfort letters

Development Services » Issued more than 1,350 building and plumbing

permits with a total construction value of approximately $260 million, an increase of approximately 32% over the previous year

» Completed 3,943 building inspections and 2,750 plumbing inspections

» Provided engineering and servicing requirements for 64 land development and 25 building permit applications Planning Services

» Completed Phase 3 of the North Delta Area Plan review process and released a draft Area Plan for community comment

» Initiated the rezoning of four Delta-owned properties along Ladner Waterfront, including the former Seven Seas building

» Undertook consultation for an update to Delta’s Heritage Strategy and produced a new draft strategy for public review

» Continued to process development and building permits for new communities of Sunstone and Tsawwassen Springs

» Continued processing significant land use development proposals, including Public Hearings for Southlands and Marina Garden Estates applications

» Reviewed and responded to 765 items of correspondance on behalf of Council

» Processed the following land development applications: 41 Subdivisions, 13 Official Community Plan Amendments, 45 Rezonings, 59 Developments Permits, 44 Development Variance Permits, 26 Board of Variances, 60 Sign Permits, 12 Agricultural Land Commissions, 34 Miscellaneous

Who We Are

What We Do



Staff Speak

Engineering

— Shannon Hadley, Engineering Programs Coordinator

“Deltans love to discuss garbage and recycling. My favourite part of my role is when I hear from residents how much they enjoy and benefit from the programs we are offering. I believe the work I do is making a difference!”


The Engineering Department provides a range of public works services in the areas of water, sewer, drainage, irrigation, solid waste, recycling and roads. Engineering is organized into five divisions: Administration and Customer Service, Design and Construction, Operations, Transporation, and Utilities.

Administration and Customer Service provides administrative and customer service support, issues permits for hydrant use, road and right-of- way uses, tree cutting, special events and filming, and operates the corporate switchboard. Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services, including topographic pick-up, construction lay-out and record surveys. Operations provides a range of public works services, including water supply, drainage and diking, sewage collection, fleet maintenance, streets and street lighting/traffic signals. We also do inspection and maintenance of playgrounds, sports fields, water parks and passive areas, and provide urban forestry arborist services. Transportation manages municipal transportation infrastructure and related transportation facilities, as well as responds and provides advice to Council, businesses and residents. Utilities provides long-range planning, management and replacement programs for the water, sewer and solid waste utilities. We oversee drainage, irrigation, diking, and flood protection, and manage work with Information Services to maintain the corporate GIS/CAD services, and investigate/respond to steep slope issues.

Administration » Processed and answered 24,033 customer calls

and service requests, 3,500 BC One Calls and 3,600 customer service emails

» Reviewed and approved approximately 250 third party utility applications and 30 film shoots

» Coordinated 842 volunteers for the Adopt-a- Street program Roads

» Completed 10 Neighbourhood Road Improvement projects

» Implemented the Pavement Rehabilitation Program

» Coordinated the South Fraser Perimter Road opening and Nordel Way tree planting Water

» Installed approximately 400 meters under the 2013 Water Meter Program

» Issued 62 hydrant permits » Implemented the Watermain Infrastructure

Renewal Program and Airport Water Booster Station Upgrade

Solid Waste » Completed Multi-Family Food Waste Pilot

Project and implemented the Free Mattress Recycling Voucher program

» Developed a collection schedule app (downloaded roughly 1,400 times in 2013)

» Hosted 14 free Sustainable Gardening Work shops with more than 220 participants Sanitary

» Conducted a Delta-wide Sanitary Sewer Study » Finalized construction of the Kirkland House

Sanitary Sewer Pump Station » Conducted CCTV 13,000 m of sewers

Drainage

» Conducted 220 site visits, and processed 26 ditch infill applications and site inspections

» Constructed 50 m long drainage water course on Westham Island

» Completed construction of pilot weir project in Burns Bog east-west ditch

Who We Are

What We Do



Staff Speak

Finance

— Debbie Seto, Budget Officer

“The Finance department is a solid team of intelligent and knowledgeable people that care about the quality of our work. We know that everything we do, from budgeting, to financial planning, to investing, affects our community and taxpayers, who are forefront in our minds in every decision we make.”


The Finance Department’s responsibilities include providing efficient, effective and responsible financial management services through a customer-focused environment to the public, Delta Council and municipal departments. The Finance Department comprises the following three divisions: Budgets and Taxation, Financial Services, and Information Services.

Budgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, totaling approximately $240 million, as well as manages an investment portfolio which, during the year, may exceed $180 million. Tax rates are determined by this division along with the billing and collection of property taxes, totaling approximately $180 million. Our division is responsible for billing and collection of utilities, totaling approximately $43 million in addition to the invoicing and collection of other Corporate revenues. Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing, we manage the acquisition of services and goods for the Corporation and control inventory of purchased goods.

Information Services implements, manages, supports and upgrades computer applications, corporate websites, personal computers and printers, central processing infrastructure, data-centre, data/voice networks, telephone systems and security systems.

Budgets and Taxation » Approved 2013 Financial Plan four months

ahead of statutory deadline » Investment portfolio kept pace with bench

marks despite unfavourable investment climate » Increased participation in the electronic Home

Owners Grant Program and monthly pre-authorized debit payments

» Contracted with a new collection agency with reduced rates and more effective collection procedures

» Exercised an early debt repayment option, resulting in savings of approximately $85,000 annual to be realized from 2013–2023. Delta’s general debt will be paid off in 2018, five years ahead of schedule. Financial Services

» Issued 2,909 purchase orders worth $41.6 million

» Managed competitive bidding processes for a range of commodities and services

» Posted over 200 competitive bid opportunities on BC Bid

» Managed Stores inventory worth roughly $750,000 to support municipal operations

» Prepared for 9.2 PeopleSoft upgrade » Produced the 2013 Annual Report » Completed the annual audit of 2012 Financial

Statements Information Services

» Completed upgrade of Delta’s Storage Area Network

» Provided complete audio-visual and computer support to the Southlands Public Hearing

» Installed CCTV security systems at Municipal Hall, Ladner Leisure Centre, Delta Community Animal Shelter and Harris Barn

» Installed infrastructure for telephones, security and computers at DCAS

» Completed installation of Council Chambers web broadcasting system for Regular Meetings and Public Hearings

» Released MyAccounts public online service for property tax, utilities, licensing and building permit information

» Deployed Wifi at Delta’s Harris Barn Facility

— Delta’s general debt will be paid off in 2018, five years ahead of schedule —

Who We Are

What We Do



Staff Speak

Parks, Recreation & Culture

— Kate Steel, Emergency Social Services & Seniors Resource Coordinator

“The work that is done at the municipal level is so integral to the overall health of a community. Delta is a thriving community because the people that are employed by the Corporation are passionate about making this a great place to work, live and play. There is something very empowering about being able to make such a significant contribution.”


The Parks, Recreation & Culture department develops, coordinates and delivers parks, recreation and culture services and programs. We promote awareness and interest in healthy lifestyles through participation in recreational activities and volunteer opportunities. We work closely with community groups, service clubs and not-for-profit organizations to further enhance the services provided.

If you have swam at a leisure centre, taken an art class at a local art studio, or strolled through one of our many parks, you’ve enjoyed a service provided by the Parks, Recreation & Culture department. We provide recreational activities and a wide range of instructional programs through our municipally-operated facilities, including pools, arenas, arts, seniors and fitness centres.

We manage direction and operations for parks and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more, and we plan events throughout Delta, such as the Delta Triathlon, Boundary Bay Airshow and Luminary Festival. In addition to these services, we are responsible for all corporate building operations, as well as management of the two municipal cemeteries and Ladner Harbour Boat Basin. We implement and execute department policies, procedures, bylaws and rental grants, and manage Delta’s Emergency Social Services and Leisure Access Assistance Programs.

» Processed 1.4 million admissions at recreation facilities (6.7% increase compared to 2012)

» Hosted 145 registered fitness programs with 4,902 participants

» Hosted 2,342 registered community recreation programs with 15,828 participants

» Completed $1 million worth of civic building lifecycle projects

» Coordinated and/or partnered in the delivery of more than 100 successful community events

» Hosted over 300 facility special events » Partnered with Fraser Health on delivery of the

Healthy Living Strategy and Programs » Executed over 30 licence and service

agreements » Launched the North Delta Seniors Bus service » Proceeded with expansion plans for

the North Delta Recreation Centre » Completed a new ball diamond at Cromie Park

and began construction of a synthetic turf sport field at Dugald Morrison Park

» Developed a dog off-leash area in North Delta at Delview Park

» Implemented a number of park lifecycle and enhancement projects, including fence cost sharing, bleacher replacement, Sungod trail resurfacing, John Oliver Park field house flooring, Annieville Lions Park playground repairs and more

» Introduced a new Delta Parks Regulation Bylaw and Fees and Charges Bylaw

» Implemented Energy Reduction projects at Delta facilities, including: Ladner Leisure Centre Solar Energy, Ladner Outdoor Pool Solar Energy, North Delta Outdoor Pool Solar Energy, North Delta Public Safety Building Lighting Retrofit

» Activated Facility Admission Cards in South Delta

» Concluded the Delta School District/Municipal land exchange

Who We Are

What We Do



Staff Speak

“This year, we celebrated our 50th anniversary as a career department. It’s been a joy to watch the Delta community grow over the years. No matter how many years go by, this remains an exciting, dynamic profession, and it is always rewarding serving Delta`s residents and keeping our community safe.”

— Dan Copeland, Fire Chief

Fire & Emergency Services


Delta Fire & Emergency Services provides twenty-four hour emergency response, fire inspection services, public education on fire issues, and emergency planning to Delta’s public business and community facilities. Delta Fire & Emergency Services is comprised of the following four divisions: Finance, Administration & Training, Operations & Appartatus/Equipment, Protective Services & Facilities, and Corporate Emergency Measures.

The Fire Chief reports to the CAO and responds to Council requirements, as well as coordinates administration staff and ensures the department is meeting service levels. The Fire Chief plans for future community emergency response needs, coordinates and performs emergency exercises, and oversees major work initiatives. Finance, Administration & Training is managed by the Deputy Chief of Administration. The division supplies human resources administration and payroll support for 179 Fire & Emergency Services personnel, as well as supports the Fire Chief, and Finance and Human Resources departments with the annual budget and positive labour management relations. Fire Operations & Apparatus/Equipment is managed by the Deputy Fire Chief of Operations, who provides direction, accountability and support to the operations of Delta Fire & Emergency Services. The division provides direction relating to the Fire Department’s radio communications and all purchases related to vehicles, equipment and facilities. Fire Protection & Facilities is managed by the Deputy Chief of Fire Protection Services, who is responsible for meeting objectives through public education of fire safety and emergency preparedness. This division directs emergency planning and fire prevention, and manages crew inspection of properties in accordance with Delta bylaws and the BC Fire Code, fire investigations, and building pre-planning.

Fire Chief » Celebrated 50 years of career firefighting » Welcomed 10 new recruits to the department » Continuously working with Community

Planning & Development on plans for an enhanced training centre/fire hall at Boundary Bay Airport

» Continued process to implement new First Responder level training

» Developed Succession Planning Program at BCIT

» Sponsored two Delta high school females to attend Camp Ignite to learn about firefighting as a career Finance, Administration & Training

» Restructured our first aid training schedule to ensure all of our personnel are trained regularly and efficiently, and added three additional protocols: blood pressures, pulse oximeters, and epi-pens

» Provided Incident Command training to most of our confirmed Officers to ensure the highest level of expertise is maintained

» Supervised the overall training of all of our hazardous material team members on the new hazmat vehicle, and worked with instructors to create a new, streamlined Hazmat Training Guide Fire Operations & Apparatus/Equipment

» Placed a new Quick Response Wildland and 32 Meter Ladder Apparatus into service

» Supervised installation of smartphones on all apparatus for communications and fire investigations

» Implemented communications system for all Fire Halls to allow for conference calling and training Fire Protection & Facilities

» Completed technological communications upgrade to Blackberrys for real-time information exchange

» Completed two Fire Hall open houses during Fire Prevention Week

» Coordinated the annual school fire safety education and Fire Chief for a Day programs

Who We Are

What We Do



Staff Speak

“Natural disasters or other emergencies are often inevitable, but we can plan to be as best prepared as possible. I actively promote emergency preparedness through public education and ensure our community has the resources it needs to act quickly in the event of an emergency. My department helps keep Delta residents, schools and businesses prepared, safe and healthy.”

— Michel Latendresse, Deputy Chief

Fire & Emergency Services: Corporate Emergency Programs


The Deputy Chief of the Corporate Emergency Program provides day-to-day coordination and management of Delta’s Emergency Program.

Corporate Emergency Program staff ensure Delta is prepared for an emergency or natural disaster. We continuously conduct hazard, risk and vulnerability analysis, and incorporate our findings into ongoing emergency preparedness, mitigation strategies, planning, response and recovery initiatives. We maintain and update emergency plans and procedures that address processes before, during and after an emergency event, and identify resources (facilities, equipment, materials, and human resources) needed. We also maintain a primary and backup Emergency Operations Centre.

A large component of our role is heightening the level of preparedness across the municipality through public education activities. We organize emergency preparedness training exercises for municipal staff, external support agencies and the public, and we support and promote Delta’s emergency program volunteer-based initiatives. We work with the Delta School District to ensure schools and students are prepared, prepare businesses for continuity and recovery in the event of an emergency, and support and share best practices with Tsawwassen First Nation community.

» Completed a comprehensive Municipal Emergency Response Plan Revision

» Hosted more than 30 Personal Emergency Preparedness presentations to various interest groups

» Created Delta Spill Response Protocol and Emergency Traffic Management working groups

» Solidified Beach Access Points Protocol with the Canadian Coast Guard and Delta Marine Unit

» Implemented the Railway Mile Marker initiative for first responder agencies and dispatchers

» Mobilized First Responder equipment at Ladner Harbour Cache (seasonal)

» Supported employee preparedness through emergency preparedness kits payroll deduction purchase program

» Continued the Community Wildfire Protection Plan

» Purchased needed resources, including deployable emergency radio kits for reception centres and group lodging facilities, rail car emergency response kit for dangerous spills, and inter-municipal emergency radio system

» Completed a number of corporate training exercises, including earthquake preparedness drills, fire extinguisher training, dangerous goods, and Boundary Bay Airport tabletop exercise for Municipal stakeholders

» Integrated partnership for Regional Emergency Management Committies, Regional HRVA, Critical Infrastructure Assurance, Disaster Debris Management, Disaster Response Routes, and Communications Interoperability, and Japanese Tsunami Debris Planning Committee

» Coordinated Neighbourhood Emergency Preparedness Program workshops and community outreach programs

Who We Are

What We Do



Staff Speak

“As a resident of Delta who chooses to raise my children in this community, I feel honoured and privileged to work with the men and women of Delta Police who are dedicated to the well-being of our neighbourhoods.”

— Sergeant Ciaran Feenan, Delta Police

Delta Police


Delta Police embraces a proactive community service model, with a “no call too small” mandate based on ownership, problem-solving and decentralization. As a leadership organization, services continue to be enhanced through our intelligence-led, community-based, and accountability-driven policing model.

Delta Police Department offers a wide variety of programs and services to accomplish its mission of “Community Safety through Partnership, Innovation and Diversity.” Along with traditional specialized sections including Traffic, School Liaison, Emergency Planning, Community Police Stations, the Reserve Constable Program and Victim Services, Delta Police has enhanced its Community Health Intervention Unit and created a Domestic Violence Unit. Moving forward, Delta Police intends to focus on youth engagement, mental health, domestic violence and connection with our diverse communities. Criminal activity is constantly evolving and DPD continues to react to this change. Resources will also focus on cybercrime and related fraud, elder abuse and relationship violence, while ensuring a continued focus on traditional property crime, drug suppression and crimes against persons.

Operations » Made an arrest in connection with a

Tsawwassen First Nation homicide that occurred early in 2013

» Convicted Wyatt de Bruin for Second Degree Murder and sentenced to life in prison for the murder of Laura Szendrei that occurred in Mackie Park. In addition to the conviction, the investigation is being used as a case study and teaching tool on a national level, and members will be presenting at a national homicide conference in 2014.

» Convicted Darshan Singh of Aggravated Assault for stabbing his wife in the neck leaving her paralyzed. Mr. Singh was sentenced to six years in prison.

» Made the arrest of a young offender for a series of sexual assaults that occurred in Tsawwassen Administration

» In honour of the Delta Police 125th Anniversary, the Department introduced its official Flag and Colours in a Flag Dedication Ceremony, rolled out a new crest and published a DPD History book

» The Delta Police Board hosted the BC Association of Police Board Conference and AGM

» The Delta Police Pipe Band performed “Mull of Kintyre” with the legendary Sir Paul McCartney at his Vancouver concert

» DPD concluded the 2011-2013 Strategic Plan “125 Years: A Legacy of Excellence”

» Crime rates in Delta are at historic lows » Delta is ranked the 35th safest community in

the 100 largest cities in Canada

Who We Are

What We Do



2013 Audited Financial Statements


Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2013 Audited Financial Statements for the Corporation of Delta pursuant to section 167 of the Community Charter. These Financial Statements are general-purpose statements and are intended to fairly present the financial results for the year and meet the needs of a variety of users. The supplementary schedules provide additional information on the activities of the Corporation. The preparation and presentation of the financial information is the responsibility of the Management of the Corporation. Judgment and estimates have been used in its preparation and all efforts have been made to ensure a careful evaluation has been made of all available information. The Corporation maintains a system of internal control designed to safeguard the assets of the Corporation and produce reliable financial information. This system is routinely evaluated and revised to ensure effective controls are maintained. The external auditors, BDO, conducted an independent examination in accordance with generally accepted auditing standards and have expressed their opinion that the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of Delta as at December 31, 2013. BDO reported on the consolidated financial statements as required by the Community Charter to the Mayor’s Standing Committee on Finance. The Committee meets regularly in order to oversee the finances of the municipality. In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principals as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Canadian Institute of Chartered Accountants to bring consistency of financial reporting by all local, provincial and federal governments. One of the primary responsibilities of the Treasurer is to manage the assets and provide overall financial stability to the municipality. The specific duties include preparation and monitoring of the operating and capital budgets, levying and collection of taxes and utilities, processing payroll and accounts payable, purchases of goods and services, managing risk, development and maintaining financial systems and producing financial reports in a timely manner for decisions to be made by Council and departments. The overall financial results of the Corporation were positive and within budget expectations for 2013. The accumulated surplus increased by $10 million and equity remains healthy at $129 million. The debt is steadily decreasing and was at $6.4 million at the end of 2013. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $37 million in 2013. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2013. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2014, we will continue to work towards financial stability and enhancing the services to the citizens of Delta to make our community a great place to live, work and play. Respectfully submitted,

Karl D. Preuss, CA Treasurer/Director of Finance

Treasurer’s Report


Independent Auditor’s Report

To the Mayor and Council of the Corporation of Delta

We have audited the accompanying consolidated financial statements of the Corporation of Delta, which comprise the consolidated financial position as at December 31, 2013, and its results of operations, changes in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements present fairly in all material respects, the financial position of the Corporation of Delta as at December 31, 2013, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Accountants

Vancouver, British Columbia May 12, 2014

Tel: 604 688 5421 Fax: 604 688 5132 [email protected] www.bdo.ca

BDO Canada LLP 600 Cathedral Place 925 West Georgia Street Vancouver BC V6C 3L2 Canada

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.


Consolidated Statement of Financial Position

As at December 31 2013 2012

Financial Assets Cash and Cash Equivalents (Note 3) 22,091,623$ 14,878,377$ Accounts Receivable (Note 4) 16,610,754 18,988,142 Portfolio Investments (Note 5) 171,695,135 154,970,760 Land Held for Resale 27,552 40,681

210,425,064 188,877,960

Liabilities Accounts Payable (Note 6) 15,144,393 12,186,764 Other Liabilities (Note 7) 20,718,242 19,502,911 Accrued Employee Future Benefits (Note 12) 6,358,162 6,408,192 Deferred Revenue (Note 8) 4,078,745 6,075,176 Restricted Revenues (Note 9) 37,018,806 28,264,050 Long Term Lease (Note 10) 460,000 495,000 Long Term Debt (Note 11) 6,412,427 9,474,816

90,190,775 82,406,909

Net Financial Assets 120,234,289 106,471,051

Non Financial Assets Tangible Capital Assets (Note 15) 720,923,387 697,535,422 Inventories 848,449 979,975 Prepaids 935,412 1,275,796 Other Assets (Note 12) 777,060 724,738

Accumulated Surplus (Note 16) 843,718,597$ 806,986,982$

Commitments and Contingencies (Note 18)

KARL D. PREUSS, CA, Treasurer (Director of Finance) MAYOR LOIS E. JACKSON


Consolidated Statement of Operations

For the years ended December 31 2013 Budget 2013 2012

Revenues Taxation and Grants in Lieu (Note 14) 117,501,500$ 116,638,868$ 113,510,722$ Government Transfers (Schedule 1) 7,129,500 3,608,838 5,118,343 Other Grants (Schedule 2) - 450,961 1,209,797 Sale of Services (Schedule 3) 60,082,000 61,559,525 59,739,241 Licenses, Permits, Fees and Penalties (Schedule 4) 4,718,000 6,350,805 5,593,494 Contributions 4,156,500 7,233,276 3,067,176 Investment Income 2,050,000 2,786,955 2,494,843 Actuarial Earnings on Debt - 1,596,529 840,997 Development Cost Charges (Note 9) 7,841,000 2,623,500 1,027,000 Landfill Royalties 2,850,000 2,578,738 2,786,610 MFA Surplus Distribution 1,055,000 1,210,238 84,586 Gain on Disposal of Tangible Capital Assets - 1,294,686 3,558,655 Contributed Tangible Capital Assets 2,250,000 10,055,199 2,470,783 Other (Schedule 5) 1,734,000 2,081,320 2,893,306

211,367,500 220,069,438 204,395,553

Expenses General Government 26,516,000 23,482,550 21,143,573 Protective Services 57,383,000 56,470,672 56,497,056 Engineering, Public Works and Transportation 31,361,500 30,594,156 30,092,845 Water and Sewer 32,769,000 33,915,372 33,210,246 Environmental Health and Solid Waste 6,025,500 5,737,366 5,672,309 Community Planning and Development 5,237,000 4,755,376 4,433,446 Parks, Recreation and Culture 28,366,000 28,382,331 27,815,387

187,658,000 183,337,823 178,864,862

Annual Surplus 23,709,500 36,731,615 25,530,691

Accumulated Surplus, beginning of year 806,986,982 806,986,982 781,456,291

Accumulated Surplus, end of year 830,696,482$ 843,718,597$ 806,986,982$


Consolidated Statement of Net Financial Assets

For the years ended December 31 2013 Budget 2013 2012

Annual Surplus 23,709,500$ 36,731,615$ 25,530,691$

Amortization of Tangible Capital Assets 21,000,000 19,644,277 18,720,956 Acquisition of Contributed Tangible Capital Assets (2,250,000) (10,055,199) (2,470,783) Acquisition of Tangible Capital Assets (87,443,000) (37,258,351) (27,663,719) Gain on Disposal of Tangible Capital Assets - (1,294,686) (3,558,655) Proceeds from Disposal of Tangible Capital Assets - 5,575,995 6,305,117 Changes in Inventories - 131,526 (211,199) Changes in Prepaids - 340,384 (149,535) Changes in Other Assets - (52,323) (75,002)

Increase (Decrease) in Net Financial Assets (44,983,500) 13,763,238 16,427,871

Net Financial Assets, beginning of year 106,471,051 106,471,051 90,043,180

Net Financial Assets, end of year 61,487,551$ 120,234,289$ 106,471,051$


Consolidated Statement of Cash Flows

For the years ended December 31 2013 2012

Cash provided by (used in):Operating TransactionsAnnual Surplus 36,731,615$ 25,530,691$

Non-cash charges to operations Amortization of tangible capital assets 19,644,277 18,720,956 Contribution of tangible capital assets (10,055,199) (2,470,783) Gain on disposal of equipment (1,294,686) (3,558,655)

8,294,392 12,691,518 Decrease in non-cash financial assets Accounts receivable 2,377,388 5,833,266 Increase (decrease) in non-cash short-term financial liabilities Accounts payable 2,957,629 644,922 Other liabilities 1,215,331 483,477 Accrued employee future benefits (50,030) (6,418) Prepaids, inventory and other assets 419,588 (435,735) Restricted Revenues 7,500,000 - Deferred revenue (1,996,431) 799,136

10,046,087 1,485,382 Cash contributed by operating transactions 57,449,482 45,540,857

Capital Transactions Acquisition of tangible capital assets (37,258,351) (27,663,719) Proceeds of disposition of tangible capital assets 5,575,995 6,305,117 Cash used in capital transactions (31,682,356) (21,358,602)

Investing Transactions Net purchase of investments (16,724,375) (22,995,519) Proceeds from sale (purchase) of land 13,128 (16,987) Cash used in investing transactions (16,711,247) (23,012,506)

Financing Transactions Long term debt retired (3,062,389) (1,687,245) Long term lease retired (35,000) (35,000) Deferred development cost charges used (2,623,500) (1,027,000) Deferred development cost charges interest earned 406,175 459,798 Deferred development cost charges collected 3,472,081 2,541,596 Cash used in financing transactions (1,842,633) 252,149

Increase in Cash and Cash Equivalents 7,213,246 1,421,898

Cash and Cash Equivalents, beginning of year 14,878,377 13,456,479

Cash and Cash Equivalents, end of year 22,091,623$ 14,878,377$ Supplemental cash flow information, interest paid 1,281,841$ 1,623,210$


1. Significant Accounting Policies

a) Basis of Consolidation:

c) Government Transfers

d) Cash and Cash Equivalents

e) Portfolio Investments

f) Accounts Receivable

g) Development Cost Charges

h) Non-Financial Assets

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013

These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using guidelines established by the Public Sector Accounting Board ("PSAB") of the Chartered Professional Accountants Canada. The significant accounting policies are summarized as follows: a) Basis of Consolidation The consolidated financial statements of the Corporation reflect a combination of the municipality's general revenue, water, sewer, solid waste and reserve funds. The Ladner Harbour Authority is consolidated as it is a wholly owned municipal entity and all interfund transactions, fund balances and activities have been eliminated. b) Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay. c) Government Transfers Government transfers, which include legislative grants, 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. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled. d) Cash and Cash Equivalents Cash and cash equivalents include fixed return financial instruments maturing within 90 days of when purchased. They are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Cash and cash equivalents do not include any of the Corporation’s administered Trust Funds. e) Portfolio Investments Investments are recorded at cost, adjusted for amortization of premiums or discounts. Provision for losses are recorded when they are considered to be other than temporary. At various times during the term of each individual investment, market value may be less than cost. Such declines in value are considered temporary for investments with known maturity dates as they generally reverse as the investments mature and therefore an adjustment to market value for these market declines is not recorded. These investments do not include any of the Corporation’s administered Trust Funds. f) Accounts Receivable Accounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year. g) Development Cost Charges Development cost charges are restricted by legislation to expenditures on capital infrastructure. These amounts are deferred upon receipt and recognized as revenue when the expenditures are incurred in accordance with the restrictions h) 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 operations. The change in non-financial assets during the year, together with the annual surplus, provides the consolidated change in net financial assets for the year.

i) Tangible Capital Assets

Notes to the Financial Statements for the Year Ended December 31, 2013



i) Tangible Capital Assets

j) Inventory

k) Deferred Revenues

l) Revenue Recognition

m) Use of Estimates

i) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over their estimated useful lives as follows: Buildings 10 to 45 years Vehicles 3 to 15 years Pooled Assets 3 to 30 years Machinery and Equipment 10 years Land Improvements 15 to 35 years Water Infrastructure 30 to 75 years Sewer Infrastructure 30 to 100 years Drainage Infrastructure 30 to 150 years Roads Infrastructure 15 to 60 years Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Natural resources are not recognized as assets in the financial statements. Assets under construction are not amortized. j) Inventory Inventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis. k) Deferred Revenue Receipts which are restricted by legislation of senior governments or by agreement with external parties are deferred and reported as deferred revenues. The amounts will be recognized as revenue in the year in which the expenditures are incurred. The municipality defers a portion of permits, licenses and other fees and recognizes this revenue in the year in which related services are performed or other related expenditures are incurred. (Notes 8 and 9). l) Revenue Recognition Revenue is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on the Statement of Financial Position as deferred revenue or refundable deposits. 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 Assessment's 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 to the extent such adjustments exceed amounts already provided for. Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the municipality disposes or replaces tangible capital assets. The proceeds collected are offset by the net book value at the time of disposition. Contributed assets are recorded at fair market value at time of transfer of ownership to the corporation. Investment income is recorded on an accrual basis and recognized as earned. Contributed tangible capital assets are assets contributed by developers as a requirement to provide subdivision infrastructure for streets, lighting, sidewalks, sewer, water and drainage. Upon completion, these works are turned over to the municipality. Tangible capital assets are recorded at their fair value at the date of receipt and are also recorded as revenue.




2. Change in Accounting Policies

3. Cash and Cash Equivalents

2013 2012Canadian Dollar Accounts 19,270,020$ 12,143,030$ US Dollar Account 2,821,603 2,735,347

22,091,623$ 14,878,377$

Cash and cash equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account. The accounts are interest bearing and range in rates from prime rate less 1.49% - 1.74%.

m) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These 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 revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management's estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the above-mentioned accounting principles. n) Basis of Segmentation (Note 19 and 20) Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest is allocated based on the purpose of the specific borrowing. o) Employee Future Benefits (Note 13 and 18) The municipality and its employees make contributions to the Municipal Pension Plan and the employees accrue benefits under this plan based on service. The Corporation's contributions are expensed as incurred. Post-employment benefits also accrue to municipal employees. Liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. Liabilities under these benefit plans are accrued and based on projected benefits as the employees render services necessary to earn future benefits. p) Budget Figures The budget figures reported in the Consolisated Financial Statements represent the 2013 component of the Financial Plan Bylaw adopted by Council on January 28, 2013.

In 2013, the Corporation adopted the provisions of the public sector accounting standard “PS3410 Government Transfers”. This new standard can be applied either retroactively or prospectively. The Corporation has adopted this new standard prospectively. 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. This is a change from prior periods where government transfers without stipulations but described by the transferor as being provided for a multi-year period were recognized on a straight-line basis over the period so described. As a result of adopting PSAB 3410, The Corporation recognized revenues relating to the Provincial Traffic Fine Grant in the current year. These grants were previously deferred until spent. In 2013, the Corporation 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 Corporation had previously been following, therefore, no change was required.




4. Accounts Receivable

2013 2012Taxes 5,257,488$ 4,316,921$ Utilities 4,613,410 4,325,254 Trade 6,933,862 10,567,837

16,804,760 19,210,012 Less: Allowance for doubtful accounts (194,006) (221,870)

16,610,754$ 18,988,142$

5. Portfolio Investments

Portfolio Investments as at December 31 were comprised of: 2013 2012Chartered Bank bonds, bankers acceptances, strip coupons, notes 137,098,915$ 136,993,196$ Provincial Government bonds, coupons, notes 20,596,220 5,977,564 Credit Union term deposits 14,000,000 12,000,000

171,695,135$ 154,970,760$

6. Accounts Payable

2013 2012Trade 11,831,429$ 10,321,118$ Holdback 1,717,833 1,138,873 Other Government 1,595,131 726,773

15,144,393$ 12,186,764$

7. Other Liabilities2013 2012

Wages and Benefits 3,458,555$ 2,082,137$ Accrued Benefits 5,778,636 6,134,295 Legal Liabilities 562,000 562,000 Tax Sale 30,960 104,563 Prepaid Utilities 801,188 682,724 Prepaid Taxes 10,002,670 9,877,653 Other 84,233 59,539

20,718,242$ 19,502,911$

Portfolio investments include provincial backed bonds and notes with effective interest rates that range from 1.06% to 4.65% (2012 - 1.2% to 4.65%). In 2013, the average rate of return was 1.55% (2012 - 1.7%). The maturity dates of the investments range from January 2014 to December 2026.


Portfolio Investments as at December 31 were comprised of:



8. Deferred Revenue

2013 2012Local Improvements 189,550$ 226,554$ Government Transfers 2,109,098 4,169,783 Prepaid Recreational Fees 589,449 539,728 Prepaid Business Licenses 744,244 712,849 Deferred Utility Flat Fees - 252,934 Other 446,404 173,328

4,078,745$ 6,075,176$

9. Restricted Revenues

2013 2012Deferred Development Cost Charges 29,518,806$ 28,264,050$ Boundary Bay Airport Maintenance Account 7,500,000 -

37,018,806$ 28,264,050$

DCC's for capital costs related to: 2013 2012Drainage 5,667,750$ 5,275,665$ Roads 10,312,187 10,413,799 Open Space 6,591,269 5,802,130 Water 3,157,669 3,185,743 Sewer 3,789,931 3,586,713

29,518,806 28,264,050

Deferred DCC's, beginning of the year 28,264,050$ 26,289,656$ Transfers to the capital program (2,623,500) (1,027,000) DCC's levied for the year 3,472,081 2,541,596 Interest allocated 406,175 459,798 Deferred DCC's, end of the year 29,518,806$ 28,264,050$

Development cost charges (DCC’s) are collected to pay for the general capital and utility expenditures due to development. In accordance with the Community Charter, these funds must be deposited into a separate reserve fund. In accordance with PSAB recommendations, the Corporation records DCC’s levied as deferred revenues. When the related expenditures are incurred, the DCC’s are then recognized as revenue.

Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2013. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These funds are recognized as revenue in the period when the eligible related expenditures or restrictions have been met. Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process.

Boundary Bay Airport Maintenance Account is comprised of funds received pursuant to the partial lease surrender agreement between Alpha Aviation and the Corporation dated September 17, 2012. The funds are restricted to airport improvements as mutually agreed upon by both parties.


DCC’s for capital costs related to:



10. Long Term Lease

11. Long Term Debt

Bylaw Rate MaturityOriginal

DebentureEquity in Sinking

fund

Balance, December 31,

2013

Balance, December 31,

2012Interest Paid

during the year4887 (Ladner) various 2013 2,900,000 (2,900,000) - 76,422 42,500 4571 (ND) various 2014 8,500,000 (8,500,000) - 136,103 70,368 4708 (SD) various 2014 4,350,000 (4,350,000) - 76,422 42,500 5760(Sungod) various 2022 6,200,000 (2,824,178) 3,375,822 3,688,882 189,100 5761(Sungod) various 2022 2,000,000 (911,025) 1,088,975 1,189,962 61,000 Total Recreation Debt 23,950,000 (19,485,203) 4,464,797 5,167,791 405,468 4854 various 2013 500,000 (500,000) - 22,926 12,750 4853 various 2014 1,565,000 (1,565,000) - 97,893 49,118 5161 6.97 2014 1,490,500 (1,490,500) - 222,388 103,843 5162 6.97 2014 308,000 (308,000) - 45,955 21,458 4583 various 2015 2,000,000 (2,000,000) - 44,778 16,335 5326 6.97 2016 770,000 (601,739) 168,261 219,093 53,807 5417 various 2017 1,300,000 (969,712) 330,288 413,908 73,778 5527 5.55 2018 235,000 (153,359) 81,641 95,712 10,927 6016 5.49 2023 1,000,000 (1,000,000) 666,528 27,456 Total Drainage Debt 9,168,500 (8,588,310) 580,190 1,829,181 369,472 5166 7.17 2015 165,000 (165,000) - 36,056 5,916 5324 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5416 6.99 2016 100,000 (78,147) 21,853 28,453 6,988 Total Sewer Debt: 815,000 (672,961) 142,039 221,004 51,338 4579 various 2013 440,000 (440,000) - 14,520 8,076 4580 various 2013 302,500 (302,500) - 5,923 3,293 4737 various 2013 595,000 (595,000) - 11,081 6,161 4856 8.50 2013 535,000 (535,000) - 40,886 22,738 5006 various 2014 1,771,000 (1,771,000) - 115,036 53,716 5163 7.17 2015 731,500 (731,500) - 159,848 26,224 5164 7.17 2015 1,376,000 (1,376,000) - 300,684 49,330 5165 various 2016 616,000 (568,800) 47,200 148,868 29,434 5319 6.99 2016 300,000 (234,444) 65,556 85,360 20,964 5320 6.99 2016 550,000 (429,814) 120,186 156,495 38,434 5322 6.99 2016 401,500 (313,764) 87,736 114,241 28,057 5414 various 2016 1,100,000 (820,018) 279,982 350,713 62,240 5413 various 2017 450,000 (335,162) 114,838 143,759 25,351 5415 various 2017 550,000 (411,825) 138,175 173,628 31,790 5526 5.55 2018 1,070,000 (698,272) 371,728 435,798 49,755 Total Water Debt 10,788,500 (9,563,099) 1,225,401 2,256,840 455,563 Accrued interest adjustment at December 31, 2013 (138,180) Total Long Term Debt 44,722,000$ (38,309,573)$ 6,412,427$ 9,474,816$ 1,143,661$

Debenture debt principal is reported net of sinking fund balances and interest expense is reported net of sinking fund earnings. The Corporation carries no debt for others. The total debt issued and outstanding as at December 31, 2013 was $6,412,427 (as at December 31, 2012 - $9,474,816) and bears interest ranging from 5.49% to 8.5% (2012 - 5.49% to 8.5%).

Long term lease payable represents future payments for the improvements made to the Ladner Leisure Centre. Terms of repayment include annual payments of $35,000 for the next two years and a balloon payment of $390,000 in 2016.




11. Long Term Debt (continued)The following amounts are principal, sinking fund and interest payable over the next five years:

2014 2015 2016 2017 2018Water 744,589$ 577,662$ 411,935$ 141,599$ 57,237$ Sewer 81,901 75,985 65,080 - - Drainage 438,076 214,833 208,224 55,130 12,571 Parks, Recreation and Culture 538,054 498,089 498,089 498,089 498,089 Total 1,802,620$ 1,366,569$ 1,183,328$ 694,818$ 567,897$

12. Other Assets

2013 2012Local Improvements (non-interest bearing; repayment term - 15 years) 189,550 226,554 Ladner Harbour Infrastructure 587,510 498,184

777,060$ 724,738$

13. Employee Benefit Plans

2013 2012Accrued benefit obligation, beginning of year 6,408,192$ 6,414,610$ Service cost 312,717 325,063 Interest cost 280,922 282,642 Benefit payments (643,669) (592,393) Amortization of net actuarial losses - (21,730) Accrued benefit obligation, end of year 6,358,162$ 6,408,192$

2013 2012Discount rates 4.5% 4.5%Expected compensation increases 1.75%-2.6% 1.75%-2.6%

14. Taxation RevenueTaxes collected 2013 2012

General Taxation & Debt Levy 107,551,897$ 104,340,278$ Collections for Other Authorities 71,326,532 67,044,987 Special Assessments 793,658 1,003,824 Payments in Lieu 3,250,640 3,161,565 Utilities and Ports Compensation 681,379 679,252 Other Taxes 4,361,294 4,325,803

Less: transfer to 187,965,400 180,555,709 Province of BC - School Taxes (54,863,114) (51,017,302) Greater Vancouver Regional Distrist (1,811,392) (1,641,238) BC Assessment Authority (1,932,270) (1,862,150) Greater Vancouver Transporation Authority (12,719,756) (12,524,297) Total Other Taxes (71,326,532) (67,044,987)

Taxation RevenueGeneral Taxation & Debt Levy 116,638,868$ 113,510,722$

The Corporation provides certain post-employment, compensated absences, and termination benefits to its employees. Upon leaving the Corporation, certain exempt and union employees are paid a severance. The future employee benefit obligation represenst the Corporation's cost of this benefit as determined by an actuarial evaluation as of December 31, 2013:

An actuarial valuation of the accrued benefits was performed to determine the Corporation's accrued benefit obligation as at December 31, 2013. Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:




15. Tangible Capital Assets

Balance Additions Disposals BalanceDecember 31 December 31

2012 2013CostLand 204,828,174$ 8,139,438$ (3,204,114)$ 209,763,498$ Buildings 87,912,199 7,625,119 (126,615) 95,410,703 Vehicles 20,732,686 2,929,910 (1,208,015) 22,454,581 Machinery and Equipment 8,777,971 238,836 - 9,016,807 Land Improvements 15,889,274 2,070,493 (21,688) 17,938,079 Waterworks 109,940,239 5,624,448 (479,800) 115,084,887 Sewer Mains 88,493,166 6,568,431 (326,530) 94,735,067 Pooled Assets 27,362,353 4,193,981 (1,239,496) 30,316,838 Drainage Infrastructure 189,841,572 1,593,212 (2,721) 191,432,063 Roads Infrastructure 283,182,379 8,041,567 (1,996,321) 289,227,625 Leased Assets 79,574 - - 79,574 Work in Progress 10,467,275 288,115 (133,287) 10,622,103 Total Cost 1,047,506,854$ 47,313,550$ (8,738,587)$ 1,086,081,825$

Accumulated AmortizationBuildings 32,210,711$ 2,335,758$ (73,138)$ 34,473,331$ Vehicles 13,028,604 1,497,899 (1,192,782) 13,333,721 Machinery and Equipment 5,246,488 633,351 - 5,879,839 Land Improvements 8,813,341 700,460 (18,504) 9,495,297 Waterworks 35,598,464 1,614,516 (273,554) 36,939,426 Sewer Mains 39,690,303 1,440,291 (239,808) 40,890,786 Pooled Assets 13,602,036 2,130,316 (1,239,496) 14,492,856 Drainage Infrastructure 65,805,142 2,477,650 (1,602) 68,281,190 Roads Infrastructure 135,896,769 6,814,036 (1,418,395) 141,292,410 Leased Assets 79,574 - - 79,574 Total Accumulated Amortization 349,971,432$ 19,644,277$ (4,457,279)$ 365,158,430$

Net Book ValueLand 204,828,166$ 8,139,438$ (3,204,114)$ 209,763,490$ Buildings 55,701,488 5,289,361 (53,477) 60,937,372 Vehicles 7,704,082 1,432,011 (15,233) 9,120,860 Machinery and Equipment 3,531,483 (394,515) - 3,136,968 Land Improvements 7,075,933 1,370,033 (3,184) 8,442,782 Waterworks 74,341,775 4,009,932 (206,246) 78,145,461 Sewer Mains 48,802,863 5,128,140 (86,722) 53,844,281 Pooled Assets 13,760,317 2,063,665 - 15,823,982 Drainage Infrastructure 124,036,430 (884,438) (1,119) 123,150,873 Roads Infrastructure 147,285,610 1,227,531 (577,926) 147,935,215 Leased Assets - - - - Work in Progress 10,467,275 288,115 (133,287) 10,622,103 Total Net Book Value 697,535,422$ 27,669,273$ (4,281,308)$ 720,923,387$




16. Accumulated Surplus

2013 2012

Equity in Tangible Capital Assets 714,050,960$ 687,565,606$

Unappropriated Surplus General 17,585,612 13,904,971 Water 3,705,609 3,590,756 Sewer 4,744,170 4,794,978 Solid Waste 3,298,738 3,203,696 Total Unappropriated Surplus 29,334,129 25,494,401

Statutory Reserves Capital Projects 91,185 89,794 Equipment Replacement 9,924,929 9,975,242 Ladner Parking 252,399 245,935 Parks & Public Lands 1,616,529 1,996,358 Tax Sale 127,611 125,663 Total Statutory Reserves 12,012,653 12,432,992

Non-Statutory Reserves Boundary Bay Airport Improvements 2,909,425 125,290 Capital Works Financing Fund 13,482,437 12,272,200 Designated Capital (Work in Progress) 29,574,571 27,053,624 Drainage & Irrigation 2,554,936 2,389,246 Elections 140,000 70,000 Emergency 500,000 500,000 Environment 591,163 343,554 Habitat 63,200 78,200 Insurance 3,520,000 3,520,000 Landfill 628,108 628,108 Landscaping 644,826 448,050 Other 1,974,993 574,371 Payroll Benefits & Allowances 3,517,565 2,864,917 Recreation 2,395,226 2,315,258 Recycling/Solid Waste 716,220 716,220 Road Restoration 3,851,461 6,202,721 Sewer 9,675,303 10,008,803 Water 11,581,421 11,383,421 Total Non-Statutory Reserves 88,320,855 81,493,983

Total Reserves 100,333,508 93,926,975

Total Accumulated Surplus 843,718,597$ 806,986,982$




17. Trust Funds

2013 2012North Delta Cemetery Trust Fund 18,175$ 17,894$ South Delta Cemetery Trust Fund 881,539 841,794 Deposits from Development Agreements and other 12,546,080 9,909,980

13,445,794$ 10,769,668$

18. Commitments and ContingenciesI. The Corporation, as a member of the Greater Vancouver Water District, the Greater Vancouver Sewage and Drainage District, and the Greater Vancouver Regional District, is jointly and severally liable for the net capital liabilities of these districts. II. The Corporation and its employees contribute to the Municipal Pension Plan (“the pension plan”), a jointly trusted pension plan. The Board of Trustees, representing pension plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 179,000 active members and approximately 71,000 retired members. Active members include approximately 1,805 contributors from the Corporation of Delta. The most recent valuation as at December 31, 2012 indicated an unfunded liability of $1,370 million 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 record 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 Corporation of Delta paid $8,517,303 (2012 - $8,373,689) for employer contributions to the pension plan in fiscal 2013, while employees contributed $7,146,290 (2012 - $7,007,495) to the plan in fiscal 2013. III. In the ordinary course of business, claims are asserted or made against the Corporation, and it is currently involved in various legal actions. The outcome of these actions cannot be determined at this time. A provision has been made in the accounts for any likely unfavorable outcome of these actions. The amount of any loss in excess of the provision and insurance coverage will be recorded when determinable. IV. The Corporation insures itself through a combination of insurance policies and self-insurance. The Corporation has a funded self-appropriation insurance reserve (Note 16). Based on estimates, this appropriation reasonably provides for all outstanding claims. V. The Corporation has a contingent liability with respect to the Municipal Finance Authority of BC (MFA) Debt Reserve Fund Demand Note. As a condition of the borrowing undertaken by the Corporation, the Corporation was required to contribute to the MFA Debt Reserve through a demand note. The demand note will only be recorded as an asset and liability if a local government, under joint and several agreement of the regional district, defaults on the loan obligation. Upon this action of the default, the MFA may call the outstanding demand notes of the deficient regional district at which point the demand notes then become an asset and a liability of the associated members. Once the defaulting local government repays in full the defaulted position, the MFA will refund all called demand notes. It is generally unlikely that the funds will be demanded by the MFA, therefore the contingent liability has not been recorded in the consolidated financial statements. As at December 31, 2013 the demand notes total $588,250 (2012 - $1,176,351).

These funds have been created to hold assets, which must be administered as directed by agreement or statute for certain beneficiaries. In accordance with Public Sector Accounting Board (PSAB) recommendations, trust funds are not included in the Corporation’s consolidated financial statements. Trust funds administered by the Corporation are as follows:




19. Basis of Segmented Reporting

The Corporation has adopted the Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping activities that have similar service objectives (by function). Revenues that are directly related to the cost of the function have been attributed to each segment. Expenditures reported for each segment include an allocation of internal equipment charges based on departmental usage of equipment. Interest is allocated to functions based on the purpose of the specific borrowing. Municipal Services are provided by departments and have been separately disclosed as follows: General Government General Government includes the Clerks Office, the Office of the Chief Administrative Officer, Finance, Human Resources and Corporate Planning, Legal Services and all other legislative services. Protective Services The Police Department is responsible for the safety of lives and property of citizens, to preserve peace and order, to prevent crimes from occurring, to detect offenders, and to enforce the law. The Fire Department is responsible for fire suppression, fire prevention programs, training and education related to prevention. Engineering, Public Works and Transportation The Engineering Department is responsible for the roads, transportation networks, drainage, street lighting, parking, snow removal, bridges, fleet maintenance and all related traffic services and administration. Community Planning The Community Planning Department manages urban development businesses and residents through municipal planning and community development. It ensures quality of building construction through enforcement of building codes and standards. It facilitates development by providing approval on development plans, zoning bylaws and building permit applications. Parks, Recreation and Culture The Parks, Recreation and Culture Department provides public service that contributes to neighbourhood development and sustainability through the provision of recreational and leisure programs. It provides services that contribute to the healthy living of the community through partnerships, promotion, and preventative education. Environmental Health and Solid Waste The Environmental Health section is responsible for the protection and enhancement of the environmental values of the municipality through education, enforcement, bylaw development, complaint investigation and response to incidents. The solid waste program is responsible for garbage collection and recycling. Utilities The Utilities include the water and sewer functions. The water program provides drinking water to the citizens of the municipality through its network of pipes; the sewer program is responsible for collecting disposal and transporting of sewage to the regional disposal facilities.



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5)1,

036,

245

10

4,39

6

258,

493

-

63

9,00

6

43,1

80

-

2,08

1,32

0$

Tota

l Rev

enue

49,1

09,1

13

57,5

24,9

91

31,2

70,1

89

6,14

4,97

0

28,7

74,0

14

5,89

7,60

2

41,3

48,5

59

220,

069,

438

Wag

es, S

alar

ies &

Ben

efits

13,7

92,0

17

49,3

37,6

55

11,3

62,1

50

4,42

1,90

3

18,9

48,4

44

499,

785

3,

297,

783

10

1,65

9,73

7

M

ater

ials

& S

uppl

ies

579,

039

2,

095,

188

3,

165,

229

52

,005

1,

725,

500

49

,797

93

0,62

3

8,59

7,38

1

Repa

irs &

Mai

nten

ance

1,05

4,08

2

329,

298

1,

937,

620

36

,404

1,

335,

274

92

7

374,

258

5,

067,

863

Se

rvic

es3,

199,

514

73

2,42

1

791,

726

54

,130

59

0,53

4

78,4

10

419,

806

5,

866,

541

Leas

es a

nd R

enta

ls79

,168

60

9,60

1

874,

171

1,

987

297,

721

16

1

562,

022

2,

424,

831

Li

brar

y3,

190,

569

-

-

-

-

-

-

3,

190,

569

U

tiliti

es31

0,40

5

393,

950

1,

279,

297

12

,647

1,

922,

834

2,

741

227,

815

4,

149,

689

Garb

age

& R

ecyc

ling

8,80

4

8,

440

8,78

6

-

4,

758

4,97

5,57

4

4,39

5

5,

010,

757

Regi

onal

Dist

rict C

harg

es-

-

-

-

-

-

21

,326

,413

21

,326

,413

O

ther

2,22

1,55

2

559,

977

56

0,86

6

31,9

70

731,

425

2,

646

56,2

13

4,16

4,64

9

Mun

icip

al E

quip

men

t Cha

rges

(3,9

89,7

79)

1,

577,

060

(1

,010

,607

)

144,

330

1,

587,

706

12

7,32

5

2,65

5,41

9

1,09

1,45

4

Inte

rest

Cha

rges

-

-

369,

473

-

26

7,28

8

-

506,

901

1,

143,

662

Am

ortiz

atio

n of

Tan

gibl

e Ca

pita

l Ass

ets (

Not

e 15

)3,

037,

179

82

7,08

2

11,2

55,4

45

-

970,

847

-

3,

553,

724

19

,644

,277

To

tal E

xpen

ses

23,4

82,5

50

56,4

70,6

72

30,5

94,1

56

4,75

5,37

6

28,3

82,3

31

5,73

7,36

6

33,9

15,3

72

183,

337,

823

Exc

ess o

f Rev

enue

s ove

r Exp

ense

s 25

,626

,563

$

1,05

4,31

9$

676,

033

$

1,38

9,59

4$

391,

683

$

160,

236

$

7,43

3,18

7$

36,7

31,6

15$

NO

TE 2

0 -

SEGM

ENTE

D IN

FORM

ATIO

NN

ote

20

- Seg

men

ted

Info

rmat

ion


For t

he Y

ear e

nded

Dec

embe

r 31,

201

2 G

ener

al

Gove

rnm

ent

Pro

tect

ive

Serv

ices

Eng

inee

ring,

Pu

blic

Wor

ks &

Tr

ansp

orta

tion

Com

mun

ity

Plan

ning

Par

ks,

Recr

eatio

n &

Cu

lture

Env

ironm

enta

l He

alth

/Sol

id

Was

te

Util

ities

T

otal

T

axat

ion

and

Gran

ts in

Lie

u (N

ote

14)

15,8

75,2

22$

51,6

11,0

00$

22,0

46,5

00$

2,93

7,00

0$

20,4

26,5

00$

614,

500

$

-$

113,

510,

722

$

Go

vern

men

t Tra

nsfe

rs (

Sche

dule

1)

16,3

54

1,95

6,23

8

3,14

5,75

1

-

-

-

-

5,11

8,34

3

O

ther

Gra

nts (

Sche

dule

2)

35,5

73

43,7

18

1,02

8,47

1

-

29,9

57

72,0

78

-

1,20

9,79

7

S

ale

of S

ervi

ces (

Sche

dule

3)

1,87

0,04

4

2,26

7,38

7

3,61

0,46

7

42,3

39

7,47

8,55

2

5,21

7,93

9

39,2

52,5

13

59,7

39,2

41

L

icen

ses,

Per

mits

, Fee

s and

Pen

altie

s (Sc

hedu

le 4

)2,

694,

612

18

0,05

7

708,

358

2,

001,

868

1,

404

2,68

6

4,

509

5,59

3,49

4

C

ontr

ibut

ions

2,56

4,37

3

57,5

14

92,1

42

16,9

81

327,

778

7,

138

1,25

0

3,

067,

176

Inve

stm

ent I

ncom

e2,

494,

843

-

-

-

-

-

-

2,

494,

843

Act

uaria

l Ear

ning

s on

Debt

840,

997

-

-

-

-

-

-

84

0,99

7

D

evel

opm

ent C

ost C

harg

es (N

ote

9)50

0,00

0

-

310,

000

-

-

-

21

7,00

0

1,02

7,00

0

L

andf

ill R

oyal

ties

2,78

6,61

0

-

-

-

-

-

-

2,78

6,61

0

M

FA S

urpl

us D

istrib

utio

n84

,586

-

-

-

-

-

-

84

,586

G

ain

on D

ispos

al o

f Cap

ital A

sset

s3,

558,

655

3,

558,

655

Con

trib

uted

Tan

gibl

e Ca

pita

l Ass

ets

-

85,0

00

1,23

9,00

0

-

-

-

1,14

6,78

3

2,47

0,78

3

O

ther

(Sch

edul

e 5)

1,43

7,64

6

352,

984

28

7,55

2

-

611,

572

20

3,55

2

-

2,89

3,30

6

Tota

l Rev

enue

34,7

59,5

15

56,5

53,8

98

32,4

68,2

41

4,99

8,18

8

28,8

75,7

63

6,11

7,89

3

40,6

22,0

55

204,

395,

553

Wag

es, S

alar

ies &

Ben

efits

12,9

50,7

81

49,3

30,8

30

11,1

59,0

30

3,55

4,39

0

18,1

07,0

31

531,

167

3,

109,

172

98

,742

,401

M

ater

ials

& S

uppl

ies

480,

341

2,

077,

815

3,

200,

743

66

,025

1,

939,

035

17

6,05

2

868,

547

8,

808,

558

Repa

irs &

Mai

nten

ance

799,

696

34

5,84

9

1,43

2,28

8

18,4

34

1,39

1,36

8

168

81

2,45

5

4,80

0,25

8

Serv

ices

3,15

3,60

3

590,

438

87

5,19

1

87,7

77

536,

910

15

4,41

7

575,

164

5,

973,

500

Leas

es a

nd R

enta

ls44

,212

63

2,53

0

720,

309

31

1

264,

541

33

3,58

4

1,99

5,48

7

Libr

ary

3,10

8,14

3

3,10

8,14

3

Util

ities

299,

976

39

3,71

6

1,19

0,18

6

15,2

39

1,83

3,34

4

3,47

8

23

8,42

2

3,97

4,36

1

Garb

age

& R

ecyc

ling

10,1

98

9,85

2

13

,251

3,

029

4,67

7,08

3

4,71

3,41

3

Regi

onal

Dist

rict C

harg

es20

,602

,282

20

,602

,282

Oth

er2,

611,

093

69

2,47

6

478,

248

14

,524

73

2,25

8

562

32

,473

4,

561,

634

M

unic

ipal

Equ

ipm

ent C

harg

es(4

,350

,882

)

1,56

3,82

3

(479

,804

)

84

,490

1,

557,

076

12

9,38

2

2,46

3,17

8

967,

263

In

tere

st C

harg

es52

1,31

0

591,

651

78

3,64

5

1,89

6,60

6

Amor

tizat

ion

of T

angi

ble

Capi

tal A

sset

s 2,

628,

668

85

9,72

7

10,9

82,0

93

859,

144

3,

391,

324

18

,720

,956

To

tal E

xpen

ses

21,7

35,8

29

56,4

97,0

56

30,0

92,8

45

3,84

1,19

0

27,8

15,3

87

5,67

2,30

9

33,2

10,2

46

178,

864,

862

Exc

ess o

f Rev

enue

ove

r Exp

ense

s 13

,023

,686

$

56,8

42$

2,37

5,39

6$

1,15

6,99

8$

1,06

0,37

6$

445,

584

$

7,41

1,80

9$

25,5

30,6

91$

NO

TE 2

0 - S

EGM

ENTE

D IN

FORM

ATIO

NN

ote

20

- Seg

men

ted

Info

rmat

ion


For the years ended December 31 2013 2012Actual Actual

Schedule 1 - Revenue from Government TransfersFederal Transportation Grants 426,044$ 1,303,513$ Federal Other Grants - 10,422 Provincial JEPP Grants 21,674 - Provincial Traffic Fine 2,510,443 1,874,000 Provincial Transportation Grants - 1,661,999 Provincial Other Grants 511,690 128,409 Regional Transporation Grants 138,987 140,000

3,608,838$ 5,118,343$

Schedule 2 - Other GrantsOther Transporation Grants 300,658$ 1,027,097$ Drainage Grants - 10,000 Other Grants 150,303 172,700

450,961$ 1,209,797$

Schedule 3 - Revenue from Sale of ServicesWater 25,698,634$ 25,429,376$ Sewer 14,385,220 13,777,467 Solid Waste 5,210,631 5,217,939 Recreational Services 7,653,717 7,453,831 Recoverable Services 7,857,463 7,154,644 Other 753,860 705,984

61,559,525$ 59,739,241$

Schedule 4 - Revenue from Licenses, Permits, Fees & PenaltiesBusiness Licenses 1,175,273$ 1,053,408$ Licenses 287,750 270,499 Building Permits 1,944,169 1,571,192 Soil Deposit Fees 555,600 488,526 Fines 203,787 148,021 Fees 982,499 1,053,240 Penalties 1,201,727 1,008,608

6,350,805$ 5,593,494$

Schedule 5 - Other RevenueRentals 1,382,945$ 1,325,294$ Disposal of Equipment 89,143 106,435 Cemetery 170,336 155,359 Recycling Material 43,180 203,552 Other 395,716 1,102,666

2,081,320$ 2,893,306$

Supplementary Information


Sche

dule

6 -

Stat

emen

t of F

inan

cial

Act

iviti

es b

y Fu

nd (U

naud

ited)

For t

he y

ear e

nded

Dec

embe

r 31,

201

3Bu

dget

Gene

ral

Wat

erSe

wer

Solid

Was

teTo

tal

Reve

nues

Ta

xatio

n an

d Gr

ants

in L

ieu

117,

501,

500

$

11

6,63

8,86

8$

-$

-

$

-$

11

6,63

8,86

8$

Gov

ernm

ent T

rans

fers

(Sc

hedu

le 1

)7,

129,

500

3,

608,

838

3,

608,

838

O

ther

Gra

nts (

Sche

dule

2)

450,

961

450,

961

Sa

le o

f Ser

vice

s (Sc

hedu

le 3

)60

,082

,000

16,2

20,9

13

25

,745

,258

14,3

85,2

20

5,

208,

134

61

,559

,525

Li

cens

es, P

erm

its, F

ees a

nd P

enal

ties (

Sche

dule

4)

4,71

8,00

0

6,34

1,82

1

8,98

4

-

-

6,35

0,80

5

Co

ntrib

utio

ns4,

156,

500

7,

231,

401

1,

875

-

-

7,

233,

276

Inve

stm

ent I

ncom

e2,

050,

000

2,

786,

955

2,

786,

955

Actu

aria

l Ear

ning

s on

Debt

-

77

8,82

8

76

3,38

3

54

,318

1,

596,

529

Deve

lopm

ent C

ost C

harg

es (N

ote

8)7,

841,

000

2,

623,

500

-

2,62

3,50

0

La

ndfil

l Roy

altie

s2,

850,

000

2,

578,

738

2,

578,

738

MFA

Sur

plus

Dist

ribut

ion

1,05

5,00

0

1,21

0,23

8

1,21

0,23

8

Ga

in o

n Di

spos

al o

f Tan

gibl

e Ca

pita

l Ass

ets

-

1,

294,

686

1,

294,

686

Cont

ribut

ed T

angi

ble

Capi

tal A

sset

s2,

250,

000

8,

847,

977

36

4,82

5

84

2,39

7

10

,055

,199

O

ther

(Sch

edul

e 5)

1,73

4,00

0

2,03

8,14

0

43,1

80

2,08

1,32

0

211,

367,

500

17

2,65

1,86

4

26,8

84,3

25

15

,281

,935

5,25

1,31

4

220,

069,

438

Ex

pens

es

Gene

ral G

over

nmen

t26

,516

,000

23,4

82,5

50

23

,482

,550

Pr

otec

tive

Serv

ices

57,3

83,0

00

56

,470

,672

56,4

70,6

72

Engi

neer

ing,

Pub

lic W

orks

and

Tra

nspo

rtat

ion

31,3

61,5

00

30

,594

,156

30,5

94,1

56

Wat

er a

nd S

ewer

32,7

69,0

00

3,

553,

723

19

,499

,155

10,8

62,4

94

33

,915

,372

En

viro

nmen

tal H

ealth

and

Sol

id W

aste

6,02

5,50

0

581,

094

5,15

6,27

2

5,73

7,36

6

Co

mm

unity

Pla

nnin

g an

d De

velo

pmen

t5,

237,

000

4,

755,

376

4,

755,

376

Park

s, Re

crea

tion

and

Cultu

re28

,366

,000

28,3

82,3

31

28

,382

,331

187,

658,

000

14

7,81

9,90

2

19,4

99,1

55

10

,862

,494

5,15

6,27

2

183,

337,

823

Ex

cess

of R

even

ues o

ver E

xpen

ses

23,7

09,5

00

24

,831

,962

7,38

5,17

0

4,41

9,44

1

95,0

42

36,7

31,6

15

Ch

ange

in E

quity

in T

angi

ble

Capi

tal A

sset

sTa

ngib

le C

apita

l Ass

ets A

cqui

red

(Not

e 15

)(8

9,69

3,00

0)

(3

9,29

6,55

1)

(3

,992

,537

)

(4

,024

,462

)

-

(47,

313,

550)

Amor

tizat

ion

of T

angi

ble

Capi

tal A

sset

s (N

ote

15)

21,0

00,0

00

19

,644

,277

-

-

-

19

,644

,277

Gain

on

Disp

osal

of T

angi

ble

Capi

tal A

sset

s-

(1,2

94,6

86)

-

-

-

(1

,294

,686

)

Pr

ocee

ds o

n Di

spos

al o

f Tan

gibl

e Ca

pita

l Ass

ets

-

5,

575,

995

-

-

-

5,57

5,99

5

Actu

aria

l Ear

ning

on

Debt

-

(7

78,8

28)

(7

63,3

83)

(5

4,31

8)

-

(1,5

96,5

29)

Debt

pay

men

ts(1

,466

,500

)

(1

,208

,157

)

(2

68,0

55)

(2

4,64

8)

-

(1,5

00,8

60)

Incr

ease

in In

vest

men

t in

Tang

ible

Cap

ital A

sset

s(7

0,15

9,50

0)

(1

7,35

7,95

0)

(5

,023

,975

)

(4

,103

,428

)

-

(26,

485,

353)

Decr

ease

(inc

reas

e) in

Res

erve

s46

,450

,000

(3,7

93,3

71)

(2,2

46,3

42)

(366

,821

)

-

(6

,406

,534

)

N

et in

crea

se (d

ecre

ase)

ope

ratin

g su

rplu

s-

3,68

0,64

1

114,

853

(50,

808)

95,0

42

3,83

9,72

8

Una

ppro

pria

ted

Surp

lus,

beg

inni

ng o

f yea

r13

,904

,971

3,59

0,75

6

4,79

4,97

8

3,20

3,69

6

25,4

94,4

01

Una

ppro

pria

ted

Surp

lus,

end

of y

ear

17,5

85,6

12$

3,

705,

609

$

4,

744,

170

$

3,

298,

738

$

29

,334

,129

$

Sche

dul

e 6

– St

atem

ent

of

Fina

ncia

l Act

ivit

ies

by

Fund

(Una

udit

ed)


Permissive Tax Exemptions

Organization Address Total Delta Taxes

Augustinian Monastery of British Columbia 3890 Arthur Dr 186 BC Conference of Mennonite Brethren Churches (Cedar Park Church) 5300 - 44th Ave 26,896 BC Conference of Mennonite Brethren Churches (New Hope Christian Church) 11838 - 88th Ave 16,790 BC Waterfowl Society 5191 Robertson Rd 30,005 Benediction Lutheran Church 5575 - 6th Ave 13,966 Boys and Girls Clubs of South Coast BC (Errol Wintemute) 4727 Arthur Dr 21,566 Boys and Girls Clubs of South Coast BC (Hillside) 11339 - 84th Ave 12,276 Canadian Wildlife Service Waterlot 3,272 Catholic Independent Schools of Vancouver Archdiocese (Immaculate Conception School) 8843 - 119th St 43,547 Centre for Child Development of the Lower Mainland 11405 - 84th Ave 1,581 Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) 6897 - 120th St 5,634 Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church) 4965 - 12th Ave 14,811 Columbus Charities Association (Columbus Lodge ) 8850 - 118A St 9,632 Congregation of the Ladner United Church of Canada 4960 - 48th Ave 7,044 Congregation of Trinity Evangelical Lutheran Church (Trinity Lutheran Church) 11040 River Rd 7,421 Delta Chamber of Commerce 6201 - 60th Ave 8,468 Delta Christian School Society 4789 - 53rd St 55,334 Delta Gymnastics Society 4680 Clarence Taylor Cres 35,607 Delta Hospice Society 1521 - 56th St 11,523 Delta Hospital Auxiliary Society 4816 Delta St 6,408 Delta Hospital Auxiliary Society 4824 Delta St 10,381 Delta Lodge #21, Independent Order of Oddfellows 5425 Ladner Trunk Rd 6,929 Delta Museum and Archives Society 4450 Clarence Taylor Cres 6,365 Delta Museum and Archives Society 4858 Delta St 4,977 Delta Museum and Archives Society 4910 Delta St 1,418 Delta Museum and Archives Society 4914 Delta St 1,474 Delta Museum and Archives Society 4918 Delta St 3,139 Delta Pentecostal Tabernacle 7696 - 112th St 17,879 Delta Pentecostal Tabernacle 77th Ave (No Access) 63 Deltassist Family and Community Services 9067 - 120 St 38,447 Dogwood Holdings Society 4590 - 51st St 1,700 Dogwood Holdings Society 4603 Evergreen Lane 20,082 Dogwood Holdings Society 4649 Evergreen Lane 8,531 East Delta United Church (St. Stephen's United Church) 9696 Trunk Rd 5,215 Evangelical Free Church of North Delta 11300 - 84th Ave 12,734 Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) 6749 - 120th St 20,024 Gateway Autism Foundation 4812 Georgia St 3,681 Kinsmen Club of Ladner / Tsawwassen 5050 - 47th Ave 4,724 KinVillage Association 5430 - 10th Ave 7,888 Ladner Christian Reformed Church 4594 - 54A St 19,964 Ladner Fishermen's Co-operative Association 4467 Savoy St 1,693 Ladner Fishermen's Co-operative Association 4473 Savoy St 1,693 Ladner Fishermen's Co-operative Association 4481 Savoy St 3,906 Ladner Gospel Hall 4979 - 44A Ave 9,145 Ladner Lawn Bowling Club 5128 - 47th Ave 7,090 Ladner Regular Baptist Church of Ladner BC (Ladner Baptist Church) 5624 Ladner Trunk Rd 15,241 Lighthouse Harbour Ministries 9551 Gunderson Rd 4,353 McKee Athletic Association (East Delta Hall) 10379 Ladner Trunk Rd 14,630 Nature Trust of British Columbia Harlock Island 272 Nature Trust of British Columbia Riparian Habitat Area 7,764 Navy League of Canada 505 Annacis Pky 2,294 Navy League of Canada Access to Annacis Island 3,771 Nordel Fellowship Baptist Church 7940 - 118th St 10,445


Organization Address Total Delta Taxes

North Delta Community Police Station 7033 / 7081 - 120th St 2,007 North Delta Potters Guild 11425 - 84th Ave 5,627 Parish of St. Cuthbert (St. Cuthbert's Anglican Church) 11601 - 82nd Ave 18,284 Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) 5545 Ladner Trunk Rd 14,543 Reach Child and Youth Development Society (Developmental Preschool North) 10921- 82 Ave 1,535 Reach Child and Youth Development Society (North Delta Play and Learn Centre) 11425 - 84th Ave 4,491 Roman Catholic Archbishop of Vancouver (Immaculate Conception Church) 8840 - 119th St 76,138 Roman Catholic Archbishop of Vancouver (Sacred Heart Church & School) 3900 Arthur Dr 64,907 Royal Heights Baptist Church 11706 - 96th Ave 22,536 Saviour Lutheran Church Society 4737 - 57th St 10,641 Scott Congregation of Jehovah's Witnesses 11955 - 90th Ave 22,267 Sidekick Players Club 1172 - 56th St 2,203 Sources Community Resources Society 4807 Georgia St 5,029 Sources Community Resources Society (Chestnut House) 4576 - 55B St 2,087 South Delta Baptist Church 1880 56th St 4,379 South Delta Baptist Church 1988 56th St 79,629 South Delta Library 1321A - 56th Ave 12,865 South Delta Little House Society 5061 - 12th Ave 8,776 Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) 1115 - 51A St 5,879 Synod of the Diocese of New Westminster (St. David's Anglican Church) 1115 - 51A St 43,214 Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) 4735 Arthur Dr 6,452 The Royal Canadian Legion (Delta Branch No. 61) 4896 Delta St 5,492 Then India Sanmarga Ikya Sangam Educational and Cultural Society 9326 - 116th St 13,889 Trustees of the Congregation of Crossroads United Church (Crossroads United Church) 7655 - 120th St 26,056 Tsawwassen Congregation of Jehovah's Witnesses 705 - 53rd St 5,993 Tsawwassen Independent School Society (Southpointe Academy) 1900 - 56th St 168,338 Tsawwassen Tennis Club 286 English Bluff Rd 7,411 Tsawwassen United Church 683 - 53rd St 18,143 Tunnel Town Curling Club 1720 - 56th St 9,031 Watershed Artworks Society 11425 - 84th Ave 792

1,278,511

Permissive Tax Exemptions

animals admitted to Delta Community Animal Shelter last year599318 animals adopted &

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animals admitted to Delta Community Animal Shelter last year

Photo Credits: Marlene Graham Earth Day Photography Contest Participants

The Corporation of Delta 4500 Clarence Taylor Crescent

Delta, B.C. V4K 3E2

t: 604-946-4141 f: 604-946-3390

www.delta.ca

Documents

The Corporation of Delta 2014 Annual Report