The Corporation of Delta 2016 Annual Report

The Corporation of Delta 2016 Annual Report

“We are constantly improving our community and have committed ourselves to ensuring that Delta remains a wonderful place to live, work, and play.”

— Mayor Lois E. Jackson

The Corporation of Delta 2016 Annual Report2

Table of ContentsMayor's Message 4

Chief Administrative Officer's Report 5

Our Mission 6

Delta Municipal Council 7

About Delta 8

2016 Departmental Objectives 10

Organizational Structure 12

Department Overviews 13

Office of the Chief Administrative Officer 14

Human Resources & Corporate Planning 16

Legal Services 18

Property Use & Compliance 20

Climate Action & Environment 22

Office of the Municipal Clerk 24

Community Planning & Development 26

Engineering 28

Finance 30

Parks, Recreation & Culture 32

Fire & Emergency Services 34

Corporate Emergency Management 36

Delta Police 38

2015 Audited Financial Statements 40

Treasurer's Report 41

Independent Auditor's Report 42

Consolidated Statement of Financial Position 43

Consolidated Statement of Operations 44

Consolidated Statement of Net Financial Assets 45

Consolidated Statement of Cash Flows 46

Notes to the Consolidated Financial Statements 47

Segmented Information – 2015 59

Segmented Information – 2014 60

Supplementary Information 61

Permissive Tax Exemptions – 2015 64

Heritage Banner Design Contest Winners 66

Earth Day Photo Contest Winner 67

3The Corporation of Delta 2016 Annual Report

Mayor's Message

On behalf of Council, I am pleased to present the 2016 Annual Report for the Corporation of Delta.

2015 proved to be another banner year for our community. We experienced a multitude of successes and made significant progress towards long-term corporate and financial goals. Through our commitment to no new borrowing, Delta has continued its path towards being debt free prior to the end of this Council’s term.

Over the course of the last year, we’ve continued to improve infrastructure in Delta, completing many projects while commencing or continuing new, important works. For example, Delta completed several components of our ongoing Neighbourhood Road Improvements Plan, including 12 road enhancement projects, 4.4 km of aging watermain replacement, and 2.2 km of sewer upgrades. Currently, Delta has 15 projects slated for completion this year, including Delta Street, Arthur Drive, and Nordel Way, among others.

Delta’s infrastructure improvement projects represent Delta’s focus on transportation. With construction of the George Massey Tunnel Replacement Project starting in 2017, we are also working on additional solutions to address transportation issues in Delta. It’s important that we alleviate congestion on other crossings, namely the Alex Fraser Bridge, while providing financial support for transportation infrastructure. As apparent by the congestion experienced on Annacis Island during peak hours, providing commuters with alternatives will help reduce traffic flows and improve the overall quality of life.

With the newly completed North Delta Recreation Centre, we’ve rejuvenated North Delta’s Social Heart with a state-of-the-art recreation facility. Additional investments in recreation include the official opening of the field house at Dugald Morrison Park on September 19, 2015, and completion of the Ladner Sport Field Enhancement project. I look forward to the additional recreation opportunities and plans that will arise from public consultations surrounding the revamped Winskill Park site.

Over the past year, Delta reiterated and reaffirmed itself as a municipality dedicated to environmental adaptation and sustainability. With initiatives like the Regional Adaptation Project for Agriculture, Trees for Tomorrow, and the Urban Reforestation project, I’m proud to say that we’ve been able to meet our goal of reducing corporate carbon emissions by 21% of our 2007 levels, a goal established in Delta’s Corporate Climate Change Initiative, and highlighted in our 2015 Climate Action Report.

We have plenty of exciting developments in store for Delta, and I am passionate about maintaining accountability towards our tax payers. We are fortunate to live in a vibrant and safe community, one of which I am privileged to serve as we strive to make Delta a great place to live, work and play.

Yours truly,

Lois E. Jackson Mayor


Chief Administrative Officer's Report

It's with great pleasure that I submit to you Delta’s 2016 Annual Report. You’ll find that this report meets and exceeds the requirements of the Community Charter, which sets out stringent reporting requirements for all municipalities in British Columbia, and contains a precise account of the Corporation of Delta’s financial records for 2015. As Delta’s Chief Administrative Officer, it is my responsibility to ensure that the Annual Report fulfills these requirements.

We have, and will continue to invest in projects and services that strengthen Delta as a municipality. Through the leadership of Mayor Lois E. Jackson and Delta Council, Delta has grown as an economic and environmentally responsible community that continues to improve our infrastructure and community services, without any new borrowing. As you read through the pages of the 2016 Annual Report, it’s important to note the projects and achievements listed represent Delta’s unwavering commitment to remaining fiscally responsible and maintaining healthy financial reserves.

Furthermore, Delta staff has worked hard towards effectively engaging the community about projects and issues. Through our social media outlets, Talk Delta online form, and infrastructure public open houses, we’ve received substantial insight from the public to help Delta’s projects move forward and address the questions and concerns of Delta residents more efficiently than ever before. This civic engagement has enabled us to focus our efforts towards providing a transparent discourse with the greater community and institutionalizing an environment of accountability.

Ultimately, transparency is the goal of this report – to open our books and recognize the achievements and objectives of your local government and its departments. Our successes could not have come without the hard work, dedication, and teamwork that exists amongst our staff members, and for that I offer thanks and congratulations. I would also like to acknowledge the efforts of our department directors, management staff, CUPE Local 454, Firefighters IAFF 1763, Delta Police, the Delta Police Union and police civilian members. Of course, none of our achievements would be possible without the consistent leadership of Mayor Lois E. Jackson and Delta Council.

Finally, thank you to the citizens of Delta, for whom we are honoured to serve.

Sincerely,

George V. Harvie


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

Our Mission


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

Delta Municipal Council


Richmond

NorthDelta

Ladner

Tsawwassen

8,465 hectaresof active farmland 26 km

USA Border(Peace Arch)

26 kmDowntown Vancouver

Vancouver International Airport (YVR)

Roberts BankTerminal

TsawwassenFirst Nation

Surrey

MusqueamFirst Nation

No.4

Frase

r Rive

r

Tilbury/Nordelindustrial area

(~800 hectares)

Annacisindustrial area

(~525 hectares)

TsawwassenFerry Terminal

DeltaMunicipal

Hall

protected from flooding by

67 km of dikes and seawall

Strait

of

Georgia

Boundary

Bay

Burns Bog~3,000 hectares of

protected wetlands

(8x larger thanStanley Park)

Total Land Area18,000 hectares

Population

~100,000Residents

Boundary Bay Airport

7th busiest in Canada

USA Border(Point Roberts)8

Richmond

NorthDelta

Ladner

Tsawwassen

8,465 hectaresof active farmland 26 km

USA Border(Peace Arch)

26 kmDowntown Vancouver

Vancouver International Airport (YVR)

Roberts BankTerminal

TsawwassenFirst Nation

Surrey

MusqueamFirst Nation

No.4

Frase

r Rive

r

Tilbury/Nordelindustrial area

(~800 hectares)

Annacisindustrial area

(~525 hectares)

TsawwassenFerry Terminal

DeltaMunicipal

Hall

protected from flooding by

67 km of dikes and seawall

Strait

of

Georgia

Boundary

Bay

Burns Bog~3,000 hectares of

protected wetlands

(8x larger thanStanley Park)

Total Land Area18,000 hectares

Population

~100,000Residents

Boundary Bay Airport

7th busiest in Canada

USA Border(Point Roberts)

About Delta• Incorporated 1879 •

North DeltaNorth Delta is a bustling community full of businesses, shops, restaurants, arts and culture. 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, recreation centres, and Delta’s biggest park, Watershed Park, North Delta is a key recreational destination.

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 roadside 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.

TsawwassenA 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 and businesses, as well as a central shopping corridor with local boutiques and more.

9

2016 Departmental Objectives

Office of the Chief Administrative OfficerObjectives » Ensure Council direction

is carried out » Provide top quality,

fiscally responsible services to Delta residents and businesses

Measuring Objectives » Complete all Council

motions, directives and resolutions in a timely manner

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

Human Resources & Corporate PlanningObjectives » Human Resources:

fulfill employer’s strategic objectives

» Corporate Planning: provide corporate services to Council, staff and residents

Measuring Obectives » 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 ServicesObjectives » 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

Measuring Objectives » Provide cost-effective

legal advice, gather lease payments and revenue, ensure claims are limited and resolved efficiently

» Oversee a program of risk control measures through policies, procedures and risk-financing arrangements

Property Use & ComplianceObjectives » Provide proactive and

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

Measuring Objectives » Both proactively and

in response to calls

for service enforce Delta’s bylaws, manage the Secondary Suite Program, issue Soil Deposit and Removal permits, and administer business licensing

Climate Action & EnvironmentObjectives » 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

Measuring Objectives » 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

Office of the Municipal ClerkObjectives » Provide administrative

and support services to facilitate the democratic decision-making process

Measuring Objectives » Coordinate Council

and committee meetings, process bylaws, agreements, correspondence, and information requests and oversee the election process

Community Planning & DevelopmentObjectives » To support Council

to establish vision, policies and plans for future growth and development

» To provide the public timely and efficient services for all forms of applications, permits, inquiries and concerns

» To deliver the Capital Building Program efficiently, economically and within budget and on schedule

Measuring Objectives » 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

» Facilities are delivered in compliance with BC Building Code, and clients’ needs are met under the direction of the Major Civic Buildings Committee


EngineeringObjectives » To administer

sustainable planning and management of corporate infrastructure through replacement, renewal and maintenance programs

» To ensure efficient and effective delivery of services to Delta residents and businesses through annual work plans

Measuring Objectives » Feedback received from

the community » Completion of annual

work plans

FinanceObjectives » To develop and

implement strategic plans consistent with corporate goals

» To comply with legislative requirements

Measuring Objectives » Develop and oversee

the five-year financial plan through the business plan workshop and budget process

» Prepare annual audited financial statements

» Meet statutory requirements for payroll, purchasing, value added taxes and PSAB financial reporting

Parks, Recreation & CultureObjectives » Create a vibrant,

healthy and engaged community through people, parks and programs

» Deliver introductory programs, and 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

» Facilitate higher level pursuits by working closely with community groups, clubs and other community service providers

Measuring Objectives » 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

Fire & Emergency ServicesObjectives » 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

Measuring Objectives » 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 move forward with preliminary plans for a new Firehall Training Facility at Boundary Bay Airport

Corporate Emergency ManagementObjectives » Building corporate and

community resiliency to both natural and man-made disasters; through collaborative multi-departmental cooperation

Measuring Objectives » Save lives and reduce

suffering » Protect critical

infrastructure and property

» Uphold/maintain environmental integrity, and

» Reduce social and economic losses

PoliceObjectives » Target high-risk activity,

prepare community for critical incidents, adapt to our developing and diverse communities, enhance partnerships and services for all vulnerable sectors

Measuring Objectives » Develop accountable,

timely and measurable action items associated to our strategic objectives


Organizational Structure

Residents, Property Owners,

Businesses

Police Board

Chief Constable

Mayor & Council

Chief Administrative Officer

Director Engineering

Director Community Planning & Development

Director Finance

Manager Property Use & Compliance

Manager Climate Action & EnvironmentMunicipal Clerk

Fire Chief

Municipal Solicitor

Director HR & Corporate Planning

Director Parks, Recreation & Culture

Advisory Boards

(Appointed by Council)


Department Overviews


Office of the Chief Administrative Officer


Staff Speak“Each day in the Chief Administrative Office, we are involved in new challenges, projects, and initiatives. Effectively juggling these competing priorities is challenging but rewarding at the same time.”

Leanne Salmon Executive Assistant

Who We AreThe Office of the Chief Administrative Officer (CAO)provides leadership, corporate overview 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.

What We DoThe 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.

What We’re Proud Of

2015 Achievement Highlights » Chaired the Major Civic Buildings Committee, leading many major projects, including North Delta Recreation Centre expansion, Ladner Leisure Centre, REACH Child and Youth Development Society Building, Building Condition Assessment, and Dugald Morrison Park Field House

» Led staff efforts coordinating with Delta Fire for Emergency Medical Response Services

» Facilitated Ottawa Delegation to raise profile of key issues in Delta

» Acted as key point of contact for high profile development projects

» Successfully coordinated Delta’s response to key issues affecting residents, including the Point Roberts Radio Tower Proposal and Canada Post’s Community Mailbox plans

» Oversaw emergency response to flooding in Boundary Bay/Beach Grove

» Advocated for the implementation of long and short term measures to work towards restoring Delta Hospital to a full service community hospital with necessary orthopedic and mental health care services

Communications » Increased online engagement from previous year, including:

» Facebook – 32% increase in page likes, 123% increase in shares

» Twitter – 26% increase in followers, 62% increase in retweets

» Delta.ca – 20% increase in users, 11% increase in page views

» #TalkDelta Online Form – over 1,300 submissions » Community Update Newsletter – 556 subscribers

» New DeltaFire.ca website


Human Resources & Corporate Planning


Staff Speak“Since 2013 I have been fortunate to work with quality people from many Delta departments to produce the annual Delta Trades & Technical Career Fair. This event allows us to do what local governments are best at doing – changing lives of people in the community for the better.”

Michael Gomm Senior Corporate Policy Analyst

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 Corporation of Delta as a whole.

What We Do

Human ResourcesHuman Resource Management is the organizational function that deals with and supports employees in the areas of compensation, recruitment and retention, performance management, organizational development, safety, wellness, disability management, benefits and pension counselling, employee motivation, communication, administration and training, and development. We lead a number of joint staff/union committees including Labour Management, Occupational Health and Safety, and Wellness.

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 briefings for UBCM & FCM, meetings with the Tsawwassen First Nation, and Federal and Provincial Ministers, and assist with implementation of economic development incentives and promotion of tourism services in coordination with the Delta Chamber of Commerce. We also coordinate infrastructure grant applications and oversee development activities at Boundary Bay Airport, and act as external liaisons with various government agencies, Crown corporations and community service providers, including Port Metro Vancouver, Metro Vancouver and Fraser Valley Regional Library.


2015 Achievement Highlights » Achieved 98% rating in audit to maintain WorkSafe Certificate of Recognition

» Incorporated 3 safety committees (Municipal Hall/Animal Shelter — Parks, Recreation & Culture — Engineering Operations)

» Implemented online recruitment (HireDesk) for internal recruitment

» Oversaw the South Delta Business Sustainability Strategy

» Coordinated Trades & Technical Career Fair, three Municipal Open Houses, Business Plan Workshop

» Managed Boundary Bay Airport file, including rehabilitation of the Heritage Hangar, subleases, covenants, and construction

» Coordinated successful grant applications: » Historic Municipal Hall ($500,000 for $2.5 million project)

» 12 Ave. Pump Station ($5.4 million for $8.1 million project)


Legal Services


Staff Speak“Through providing advice and working with other departments to design solutions, Legal Services offers a unique way to interact with my community and Delta staff while navigating a variety of legal and corporate challenges.”

Mel Cheesman Solicitor

Who We AreThe 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 to other departments with respect to land issues.

What We DoLegal 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, 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, disposition and management 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.


2015 Achievement Highlights » Successful defence of nine actions » Opened and investigated approximately 112 new claims and closed 66 claims

» Negotiation and acquisition of two CN Railway properties adjacent to the Delta Animal Shelter

» Implemented new process for informing Council of new law suits, trial dates and enforcement actions

» Acquisition of 4158 Arthur Drive » Assisted Human Resources & Corporate Planning in a successful land exchange with Alpha Aviation at Boundary Bay Airport

» Established long-term tenure agreement with the Province for Ladner Park and Ladner Sewage Lagoon

» Drafted covenants to present to Metro Vancouver regarding Southlands application

» Investigated Legal Non-Conforming Use claims of multiple marihuana growing operations

» Burns Bog — finalized long-term Operating Agreement between Delta and Metro Vancouver

» Burns Bog — established licence agreement for Metro Vancouver’s use of 7450 80th Street

» Finalized lease of 4470 Clarence Taylor Crescent with Fraser Health

» Assisted Parks, Recreation & Culture with dozens of leases and licences to user groups at community facilities

» Assisted Engineering to establish dozens of SRWs and numerous road dedications

» Negotiated and finalized E-Comm licence at Stahaken Tower - 1184 Walalee Drive


Property Use & Compliance


Staff Speak“Bylaw Enforcement can be challenging, however at the same time it is very rewarding knowing that we make a difference in the community. Compliance is our main objective and we are here to ensure all community members are treated with the utmost respect.”

Simone Ladhar Bylaw Compliance Officer

Who We AreThe Property Use and Compliance Division reports directly to the CAO and is responsible for the enforcement of bylaws, business licencing, issuing occupancy permits for secondary suites, issuing agricultural soil deposit permits, the summer Parks Patrol Program, operation of the Delta Community Animal Shelter, and the enforcement of Animal Control licencing and regulations.

What We DoThe 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.


2015 Achievement Highlights

Bylaw Enforcement » 6,550 Delta Business licences issued to Dec 31, 2015, an increase of 57 licence over last year

» Expansion of the Inter-Municipal Business Licencing Program to include Metro Vancouver and the Fraser Valley

» 402 valid Inter-Municipal Business Licences as of January 1, 2016

» Commercial truck parking enforcement for Annacis Island and Tilbury

» Issued 2,185 Secondary Suite Occupancy Permits » Enforcement of Parks Bylaw and reduction of vandalism in parks

Animal Control » Increased to 7,500 Facebook followers on DCAS Facebook

» 300 public educational courses annually » 5,000 visitors attended our 7th annual Animal Expo


Climate Action & Environment


Staff Speak“From instream work permits, to habitat protection and restoration, to climate change adaptation, Climate Action and Environment assists Delta staff, residents, and businesses on a wide range of environmental issues. The job description and activities CAE staff handle are as broad as the environment itself.”

Kevin Li Environmental Officer

Who We AreClimate 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.

What We DoClimate 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, and advise other departments and agencies as needed. We represent Delta’s interest on internal and external committees, and environmental review boards and panels. We conduct and participate in environmental assessments and examine 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.


2015 Achievement Highlights » Achievement of Carbon Neutrality for municipal operations

» Completed year-long coal dust monitoring study » Completed Phase 2 of the Agricultural Climate Change Adaptation Program

» Environmental Business Inspection and Business Licence Program — inspected approximately 100 businesses

» Facilitated salvage & release of over 500 garter snakes » Coordinated environmental restoration projects, including a rare sand dune sensitive ecosystem in Boundary Bay and salmonid bearing stream and riparian area of Watershed Creek


Office of the Municipal Clerk


Staff Speak“The Municipal Clerk is the local official who administers democratic processes such as elections, access to municipal records, and all legislative actions ensuring transparency to the public. This important work demands versatility, alertness, accuracy and patience. As the Municipal Clerk for the Corporation of Delta, I enjoy being the centre of the hub that ensures democracy at the local level works.”

Robyn Anderson Municipal Clerk

Who We AreThe 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.

What We DoEach clerk within the department is tasked with a specific role; 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 information requests under the Freedom of Information and Protection of Privacy Act, 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.


2015 Achievement Highlights » Meeting Management — prepared the agendas and official minutes for 29 Regular Council meetings, 29 Executive Council meetings, 12 Public Hearings, 12 Meetings following Public Hearing, 2 Special Meetings and 46 Council Workshops, and 76 Advisory Committee meetings; and coordinated 26 delegations

» Correspondence Management — processed over 3,200 items of external correspondence

» Freedom of Information Administration — processed 53 access requests under the Freedom of Information and Protection of Privacy Act

» Corporate Records Management Program — continued development and coordination of Corporate Records Management Program


Community Planning & Development


Staff Speak“I enjoy working for a department that is innovative and continues on the path of progress with ongoing training and development for its employees while leveraging technology to empower our clients and residents.”

Manjit Kaila Administrative Customer Services Manager

Who We AreThe Community Planning & Development Department is comprised of three divisions: Application Centre, Development Services, and Planning Services. Together, through the implementation of plans and policies relating to the use of land, health, safety and welfare of residents, as well as the management of growth and development of Delta, these divisions help to shape the community in which we live.

What We DoThe Application Centre provides customer service to the public for building permits and land development approvals, and manages the building and development application process.

Development Services issues building permits, conducts building permit inspections, and gives advice on building-related matters. They 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. They ensure that development cost charges and agreements are collected so that new infrastructure meets Delta’s standards. Furthermore, 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. New to the department in 2015 was Project Management Services for the delivery of the Corporation of Delta’s Capital Building Program.

Planning Services undertakes research, analyzes planning information, and prepares reports and recommendations for Council on a variety of policy matters and a wide-range of development applications. In addition, they review the Official Community Plan and area plans, update the Zoning Bylaw, conduct agricultural and

heritage planning, administer environmental initiatives, and address sustainable community development through planning. This division also represents Delta in regional planning matters.


2015 Achievement Highlights » Initiated a Community Planning & Development Department Strategic Management & Operational Plan

» Issued 1,375 permits (which represents a construction value of over $230 million) and processed over 229 land use and development applications

» Continued process on many major developments (eg. Southlands, Marina Gardens, Tsawwassen Springs)

» Continued development process streamlining efforts (eg. secured new delegated authorities)

» Implemented heritage and agriculture education initiatives (eg. Heritage Week, crop identification signs)

» Completed Phase 3 of the Zoning Bylaw Review » Continued with microfiche to digital documents conversion and implemented e-Plan and e-Inspection

» Assisted REACH in the development of a new centre » Managed and completed the Ladner Leisure Centre Façade and interior improvements

» Coordinated the construction of the North Delta Recreation Centre expansion project

» Completed building condition assessments for all municipal buildings

» Provided project management services for the Delta Police Department Annex renovation


Engineering


Staff Speak“With the continued support of Mayor and Council, we as the Engineering Operations team take pride in being able to move forward in completing infrastructure improvement projects, maintain current infrastructure and keep our parks and community clean and safe for the enjoyment of all Delta residents and our visitors.”

Ken Redman Superintendent

Who We AreThe 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, Transportation, and Utilities.

What We DoAdministration 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, maintenance and new construction services including water supply, drainage and diking, irrigation, sewage collection, fleet maintenance, streets, street lighting/traffic signals, park/sports field maintenance, and snow and ice control.

Transportation provides planning, management and replacement programs for municipal transportation infrastructure and related transportation facilities.

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 » Received and processed approximately 25,800 service related calls, 5,084 BC One Calls, and 1,413 Tree Cutting Permits

» Issued approximately 81 film permits for TV series, movies and commercials shot in Delta

Transportation » Completed 15 Neighbourhood Road Improvement Projects, five in North Delta, six in Ladner/Tilbury and four in South Delta

» Provided review and coordination services related to Provincial highways projects including the George Massey Tunnel Replacement Project

Water » Installed approximately 400 water meters for secondary suites and voluntary requests

» Replaced approximately 4.4 km of aging watermain as part of ongoing Neighbourhood Road Improvement Projects

Solid Waste » Presented 23 Gardening Workshops with over 350 attendees

» Designed and delivered the 2015 Solid Waste Collection Calendar

» Implemented new public space recycling stations at 12 Delta facilities

Sanitary » Upgraded 2.2 km of sanitary sewer » Completed 20 trenchless sanitary sewer point repairs » Conducted smoke testing of approximately 60 km of sanitary sewer in North Delta

Drainage » Installed four new raingardens located at Devon Gardens Elementary, Pinewood Elementary, 83 Avenue (west of 116 St), and the North Delta Recreation Centre (front entrance)

» Completed improvements to the Delta Irrigation Enhancement Program (DIEP)


Finance


Staff Speak“Purchasing has to be one of the most interesting areas. We work with staff from every department, on a huge range of projects. Every day brings new challenges and interesting situations. We enjoy learning about the wide variety of services delivered throughout the community by brilliant colleagues all across the organization.”

Shawn Sheehy Purchasing Manager

Who We AreThe 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.

What We DoBudgets and Taxation coordinates the preparation of Delta’s annual operating and capital budgets, as well as manages an investment portfolio. Tax rates are determined by this division along with the billing and collection of property taxes. Our division is responsible for billing and collection of utilities, 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, datacentre, data/voice networks, telephone systems and security systems.



Budgets & Taxation » Launched Citizen Budget, an online budget engagement tool

» Managed investment portfolio returns in line with benchmarks

» Continued with the pay-as-you-go strategy to fund the annual capital program with no new borrowing — general debt to be paid off in 2018 (five years ahead of schedule)

» Increased participation in the electronic Home Owner Grant program, MyAccounts, and monthly pre-authorized debit payments

Financial Services » Processed over $179,000,000 in payments to over 3,500 vendors

» After a lengthy audit process, the Auditor General for Local Government concluded that Delta gets good value for money and is appropriately innovative and strategic in its procurement

» Due to the drop in value of the Canadian dollar, prices in BC rose considerably; fortunately, many of Delta’s contracts have a Consumer Price Index clause that protected Delta from significant price increases, limiting proposed price increases to the cost of living

Information Services » Implemented electronic building plan submission system (ePlan)

» Partnered with Ministry of Transportation and Infrastructure to install fibre optic cable across Alex Fraser Bridge to Annacis Island

» Completed fibre optic network linking Municipal Hall to Engineering Operations Yards

» Implemented Tempest mobile inspections and eInspections


Parks, Recreation & Culture


Staff Speak“Delta’s Volunteers – there are 2,093 people who participate in Delta’s volunteer programs.

These special volunteers give their time and energy helping with special events, community recreation programs, the new ‘Green’ program, aquatics, accessibility support programs, the Snow Angels program, the Delta Animal Shelter and Delta Emergency Services.

We applaud these volunteers as they provide valuable support and are the back bone of our community."

Judi Stene Deputy Director

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

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

Parks, Recreation & Culture manages the direction and operations for parks and open spaces, including sports fields, tennis courts, playgrounds, community gardens, trails, boat launches and more. The Department is also involved in planning events throughout Delta, such as the Delta Triathlon, Boundary Bay Airshow, Tour de Delta, and Luminary Festival.

In addition to these services, the Department manages two municipal cemeteries, one in North Delta and the other in Tsawwassen, and the Ladner Harbour Boat Basin.

The Department also implements and executes policies, procedures, bylaws, rental grants, licence and lease agreements with community groups, clubs and not-for-profit agencies, and manages Delta’s Emergency Social Services and Leisure Access Assistance Programs.


2015 Achievement Highlights » 1.4 million visits to recreation facilities, with over 850,000 membership pass scans generated

» Over 9,800 aquatic programs with 6,500 registered participants

» 400 registered fitness programs » 3,200 registered community recreation programs and 350 community and corporate events (supported by over 1,500 community volunteers) including:

» Canada Day » Tour De Delta » Boundary Bay Airshow (in partnership with Alpha Aviation)

» Luminary Festival » Construction of the North Delta Recreation Centre expansion final stages (opened April 2016)

» Administration of 834 Leisure Access Assistance Program passes

» Expansion of grade 5–7 pass program to include grade 8 students

» Created an Arts Facilitation Committee » Initiated planning, design and public input for cemetery enhancements

» Commenced planning for program and facility booking software replacement

» Provided over 20 Facility Rental Fee Grants to support a variety of community events

» Initiated the Urban Reforestation Project, a projected investment to plant 5,000 trees over a five-year period

» Amended the Community Initiated Cost-Sharing Projects policy to re-introduce risk into children’s play spaces

» Completed the Hawthorne Grove Park field upgrades, which concluded the multi-year $5 million Ladner Sport Field Enhancement program

» Replaced backstops at Gunderson Park and netting at Winskill Park


Fire & Emergency Services


Staff Speak“Every day I look forward to going to work. The Fire Prevention Division has opportunities to make a difference with respect to public and firefighter safety. Every decision we make is important, and may ultimately save someone’s life or reduce harm. When people think of firefighters, they typically think of the men and women who respond to a fire. Fire prevention is as essential as fire suppression – fire prevention begins long before a fire ever starts. Its main objective is to keep Delta’s businesses and public buildings safe for its occupants through inspections and education. Working smoke alarms do save lives!”

Guy McKintuck Deputy Chief, Protective Services

Who We AreDelta 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 & Apparatus/Equipment, Protective Services & Facilities, and Corporate Emergency Measures.

What We DoThe 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 » Welcomed three new recruits » Continued work with the Major Civic Buildings Committee on plans for an enhanced training centre/Firehall/Emergency Operations Centre at Boundary Bay Airport

Finance, Administration & Training » Trained 122 of our firefighters to new Emergency Medical Responder level to provide an enhanced level of pre-hospital care

» An officer training course and promotional examination was delivered/completed in Fire Officer 1 to enable three personnel to become acting officers

Fire Operations & Apparatus/Equipment » Continued life cycling of equipment, new fire hose and gear, turn-out gear

» Replaced battalion chief truck » Ordered two quick response units » Built specifications for a heavy rescue apparatus

Fire Protection & Facilities » FPO staff performed a wide variety of tasks including: property inspections, fire safety planning and pre- planning, fire inspections, fire investigations and facilities maintenance

» Records Management addressed 35 file searches, 38 Freedom of Information requests and provided numerous comfort letters


Corporate Emergency Management


Staff Speak“As a new member to the Emergency Planning division, I immediately noticed the high level of cooperation and ongoing communications amongst municipal departments and outside stakeholders which is encouraged and supported by Delta’s Mayor, Chief Administrative Officer and Council. We are all aware that Delta is vulnerable to being isolated after the “Big One”, or any major disaster, and the need for the community to be self-sufficient until emergency assistance gets through. Observing departments working together with the common goal of making our community resilient to a major calamity is inspiring. I’ve learned that emergency preparedness is a shared responsibility and everyone has a role to play.”

John Burr Captain, Emergency Planner

Who We AreThe Deputy of the Corporate Emergency Management division provides day-to-day coordination and management of Delta’s Emergency Program.

What We DoCorporate Emergency Management staff ensures Delta is prepared for an emergency or natural disaster. Staff continuously conducts hazard, risk and vulnerability analysis, and incorporate findings into ongoing emergency preparedness, mitigation strategies, planning as well as response and recovery initiatives. Staff maintain emergency plans and procedures that address processes that take place before, during, and after an emergency event. They identify and maintain resources (facilities, equipment, materials, and human resources), and update them when required, while maintaining primary and backup Emergency Operations Centres.

A large component of corporate emergency management involves heightening the level of preparedness across the municipality through public education activities. The Department is responsible for organizing emergency preparedness training exercises for municipal staff, external support agencies, and the public, while

supporting and promoting volunteer-based emergency management programs and initiatives. Staff also prepares local businesses for continuity and recovery in the event of an emergency, and works with the Delta School District to ensure students are prepared.

The department also supports and shares best practices with the Tsawwassen First Nation.


2015 Achievement Highlights » Damage assessment framework » Municipal Emergency Plan » Emergency Operation Centre Resource Directory Booklet

» Consolidation of Municipal Department plans into electronic format

» Multi-year Emergency Management training exercise program

» Neighbourhood Emergency Preparedness Program through continuing education

» Comprehensive internal/external training and exercise initiatives (Good Shaker, Reception Centre, ShakeOut BC and numerous communication exercises, and inter-departmental Incident Command System training)


Delta Police


Staff Speak“Being a police officer brings with it the unique opportunity to make a positive impact in people’s lives and in the community. I show up to work every day knowing that I am going to make a difference.”

Jeff Miller Constable

Who We AreDelta 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 believes in developing strategic partnerships with various agencies and the Corporation of Delta departments in order to maximize resources.

What We DoDelta 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.


2015 Achievement Highlights » Completed the Strategic Plan, approved by the Police Board and published

» Completed framework for operational review » Caber, our compassion dog, attended court to assist a child victim

» Hiring of a High-Risk Youth Counselor

» Made arrests in ‘Shatter’ drug lab & associated home invasion

» Responded to Surrey/North Delta shootings » Addressed increasing number of internet/phone scams and frauds, especially those targeting seniors

» Evaluated impact of Highway 17 on patrol and traffic section resources


2015 Audited Consolidated Financial Statements


Treasurer’s ReportMayor and Council The Corporation of Delta

As the Treasurer for the Corporation of Delta, I am pleased to submit the 2015 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, 2015.

In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principles as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Chartered Professional Accountants of Canada to bring consistency to 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, purchasing of goods and services, managing risk, developing 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 2015. The accumulated surplus increased by $8 million and equity remains healthy at $128 million. The debt is steadily decreasing and was at $4.5 million at the end of 2015. No new debt has been incurred since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $38 million in 2015.

Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2015. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2016, 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


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.

Tel: 604 688 5421Fax: 604 688 5132 [email protected]

BDO Canada LLP600 Cathedral Place 925 West Georgia Street Vancouver BC V6C 3L2 Canada

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 Statement of Financial Position as at December 31, 2015, and the Consolidated Statements 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 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, 2015, and its consolidated results of operations, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Professional Accountants

Vancouver, British Columbia May 9, 2016


Consolidated Statement of Financial Position

Year ended December 31, 2015 with comparative figures for 2014

As at December 31 2015 2014

Financial AssetsCash and Cash Equivalents (Note 2) $ 24,394,534 $ 29,120,555Accounts Receivable (Note 3) 16,584,624 18,248,562Portfolio Investments (Note 4) 169,321,745 158,525,166Land Held for Resale - 6,332

210,300,903 206,200,615

LiabilitiesAccounts Payable (Note 5) 15,494,784 17,890,635Other Liabilities (Note 6) 20,387,530 21,351,903Accrued Employee Future Benefits (Note 11) 6,853,297 6,885,326Deferred Revenue (Note 7) 5,185,354 4,756,524Restricted Revenues (Note 8) 36,423,963 37,647,245Long Term Lease - 425,000Long Term Debt (Note 9) 4,471,876 5,465,817

88,816,804 94,422,450

Net Financial Assets 121,484,099 112,243,156

Non Financial AssetsTangible Assets (Note 13) 770,241,775 743,924,528Inventories 825,422 810,272Prepaids 1,192,616 1,042,563Other Assets (Note 10) 665,870 627,635

Accumulated Surplus (Note 14) $ 894,409,782 $ 858,648,154

Commitments and Contingencies (Note 16)

Karl D. Preuss, CA Mayor Lois E. Jackson Treasurer/Director of Finance


Consolidated Statement of Operations

For the years ended December 31 2015 Budget (Note 18) 2015 2014

RevenuesTaxation and Grants in Lieu (Note 12) $ 127,544,000 $ 126,990,343 $ 120,761,412Government Transfers (Schedule 1) 3,545,000 3,188,148 3,064,280Other Grants (Schedule 2) - 158,534 393,122Sale of Services (Schedule 3) 64,208,500 64,811,562 62,584,725Licenses, Permits, Fees and Penalties (Schedule 4) 5,932,500 6,994,670 6,551,838Contributions 8,345,000 6,853,632 4,054,104Investment Income 2,450,000 2,641,771 2,885,938Actuarial Earnings on Debt - 530,918 469,004Development Cost Charges (Note 8) 3,760,000 475,000 2,482,000Landfill Royalties 1,846,000 2,259,386 2,337,572MFA Surplus Distribution 19,000 18,829 18,829Gain on Disposal of Tangible Capital Assets - 3,526,014 -Contributed Tangible Capital Assets (Note 13) 11,632,000 13,767,764 6,125,867Other (Schedule 5) 8,277,500 1,725,813 2,276,096

237,559,500 233,942,384 214,004,787

ExpensesGeneral Government 27,543,000 25,130,865 29,306,470Protective Services 63,045,000 62,068,149 59,778,063Engineering, Public Works and Transportation 32,777,500 32,491,958 32,392,341Water and Sewer 35,793,500 35,779,178 34,668,244Environmental Health and Solid Waste 6,139,000 6,013,960 5,754,700Community Planning and Development 5,950,500 5,397,587 5,158,883Parks, Recreation and Culture 31,044,000 31,299,059 29,856,883Loss on Disposal of Tangible Capital Assets - - 2,159,646

202,292,500 198,180,756 199,075,230

Annual Surplus 35,267,000 35,761,628 14,929,557

Accumulated Surplus, beginning of year 858,648,154 858,648,154 843,718,597

Accumulated Surplus, end of year $ 893,915,154 $ 894,409,782 $ 858,648,154

Year Ended December 31, 2015 with comparative figures for 2014


Consolidated Statement of Net Financial Assets

For the years ended December 31 2015 Budget (Note 18) 2015 2014

Annual Surplus $ 35,267,000 $ 35,761,628 $ 14,929,557

Amortization of Tangible Capital Assets (Note 13) 21,154,000 21,279,755 20,222,178Acquisition of Contributed Tangible Capital Assets (Note 13) (11,226,500) (13,767,764) (6,125,867)Acquisition of Tangible Capital Assets (85,502,000) (38,098,168) (39,443,799)Loss (Gain) on Disposal of Tangible Capital Assets - (3,526,014) 2,159,646Proceeds from Disposal of Tangible Capital Assets - 7,794,944 186,701Changes in Inventories - (15,150) 38,177Changes in Prepaids - (150,053) (107,151)Changes in Other Assets - (38,235) 149,425

Increase (Decrease) in Net Financial Assets (40,307,500) 9,240,943 (7,991,133)

Net Financial Assets, beginning of year 112,243,156 112,243,156 120,234,289

Net Financial Assets, end of year $ 71,935,656 $ 121,484,099 $ 112,243,156



Consolidated Statement of Cash Flows

For the years ended December 31 Cash provided by (used in): 2015 2014

Operating TransactionsAnnual Surplus $ 35,761,628 $ 14,929,557Non-cash charges to operations Amortization of tangible capital assets (Note 13) 21,279,755 20,222,178 Contribution of tangible capital assets (Note 13) (13,767,764) (6,125,867) Loss (gain) on disposal of equipment (3,526,014) 2,159,646

3,985,977 16,255,957Decrease (increase) in non-cash financial assets Accounts receivable 2,128,930 (1,637,808)Increase (decrease) in non-cash short-term financial liabilities Accounts payable (2,395,851) 2,746,242 Other liabilities (964,373) 633,661 Accrued employee future benefits (32,029) 527,164 Prepaids, inventory and other assets (203,438) (384,540) Restricted revenues (4,129,946) (250,486) Deferred development cost charges used (475,000) (2,482,000) Deferred revenue 428,830 677,779

(7,771,807) 1,467,820Cash contributed by operating transactions 34,104,728 31,015,526

Capital Transactions Acquisition of tangible capital assets (38,098,168) (39,443,799) Proceeds of disposition of tangible capital assets 7,794,944 186,701Cash used in capital transactions (30,303,224) (39,257,098)

Investing Transactions Net redemption (purchase) of investments (10,496,579) 12,869,969 Proceeds from sale of land 6,331 21,219Cash used in investing transactions (10,490,248) 12,891,188

Financing Transactions Long term debt retired (993,941) (946,610) Long term lease retired (425,000) (35,000) Deferred development cost charges interest earned 455,334 460,782 Deferred development cost charges collected 2,926,330 2,900,144Cash used in financing transactions 1,962,723 2,379,316

Increase (Decrease) in Cash and Cash Equivalents (4,726,021) 7,028,932

Cash and Cash Equivalents, beginning of year 29,120,555 22,091,623

Cash and Cash Equivalents, end of year $ 24,394,534 $ 29,120,555Supplemental cash flow information, interest paid $705,720 705,720



1. Significant Accounting Policies

These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using standards 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 ConsolidationThe consolidated financial statements of the Corporation of Delta (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 AccountingThe 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 TransfersGovernment 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 EquivalentsCash 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 InvestmentsInvestments 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 ReceivableAccounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year.

g) Development Cost ChargesDevelopment 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 AssetsNon-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.

Notes to the Consolidated Financial StatementsYear Ended December 31, 2015 with comparative figures for 2014


i) Tangible Capital AssetsTangible 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 yearsVehicles 3 to 15 yearsPooled Assets 3 to 30 yearsMachinery and Equipment 10 yearsLand Improvements 15 to 35 yearsWater Infrastructure 30 to 75 yearsSewer Infrastructure 30 to 100 yearsDrainage Infrastructure 30 to 150 yearsRoads 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) InventoryInventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis.

k) Deferred RevenueReceipts 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 7 and 8).

l) Revenue RecognitionRevenue 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 restricted revenue.

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 Corporation 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 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 Corporation. Tangible capital assets are recorded at their fair value at the date of receipt and are also recorded as revenue.



m) Use of EstimatesThe 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 17 and 19)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 11 and 16)The Corporation 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 (Note 18)The budget figures reported in the Consolidated Financial Statements represent the 2015 component of the Financial Plan Bylaw adopted by Council on May 4, 2015.

q) Contaminated SitesEffective January 1, 2015, the Corporation adopted the new Public Sector Accounting Standard PS3260 Contaminated Sites. The new standard can be applied retroactively or prospectively, and the Corporation has elected to apply it prospectively.

Under PS3260 governments are required to accrue a liability for the costs to remediate a contaminated site. Liabilities are recognized when an environmental standard exists, contamination exceeds the standard, the government has responsibility for remediation, future economic benefits will be given up and a reasonable estimate can be made.

Management has assessed its potential liabilities under the new standard including sites that are no longer in productive use and sites which the Corporation accepts responsibility. There were no such sites that had contamination in excess of an environmental standard which required remediation at this time, therefore no liability was recognized on transition as at January 1, 2015 or at December 31, 2015.

r) Comparative FiguresCertain comparative figures have been reclassified to conform with the financial statement presentation adopted for the current year.



2. Cash and Cash Equivalents

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% (2013 - prime rate less 1.49% - 1.74%).

2015 2014Canadian Dollar Accounts $ 21,697,648 $ 26,231,054 US Dollar Account 2,696,886 2,889,501

$ 24,394,534 $ 29,120,555

3. Accounts Receivable

2015 2014Taxes $ 4,240,598 $ 5,603,764Utilities 4,800,584 4,841,563Local Improvements (non-interest bearing; repayment term - 15 years) 264,377 464,991Trade 7,608,202 7,993,965

16,649,384 18,904,283Less: Allowance for doubtful accounts (64,760) (190,730)

$ 16,584,624 $ 18,713,553

4. Portfolio Investments

Portfolio Investments as at December 31 were comprised of:

2015 2014Chartered Banks (effective interest rate .6% - 4.65%, maturing 2016 -2020) $ 141,822,875 $ 130,626,136Provincial Government bonds (effective interest rate 3.15%-3.59% maturing 2022-2028) 6,998,870 7,199,030Credit Unions (effective interest rate 1.35%-1.85%, maturing 2016) 20,500,000 21,000,000

$ 169,321,745 $ 158,825,166

Portfolio investments include provincial backed bonds and notes; Chartered Bank bonds, coupon; and the Credit Union term deposits. The effective interest rates range from .6% to 4.65% (2014 - 1.16% to 4.65%). In 2015, the average rate of return was 1.44% (2014 - 1.55%). The maturity dates of the investments range from January 2016 to March 2028.

5. Accounts Payable

2015 2014Trade $ 13,171,243 $ 15,580,468Holdback 1,674,213 861,314Other Government 649,328 1,448,853

$ 15,494,784 $ 17,890,635

6. Other Liabilities

2015 2014Wages and Benefits $ 2,496,439 $ 3,619,576Accrued Benefits 6,043,766 6,281,703Legal Liabilities 562,000 562,000Tax Sale - 40,000Prepaid Utilities 1,014,417 868,389Prepaid Taxes 10,280,946 10,023,029Other 54,354 23,957Due to (from) Cemeteries (64,392) (66,751)

$ 20,387,530 $ 21,351,903



7. Deferred Revenue

Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2015. 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.

2015 2014Local Improvements $ 264,377 $ 464,991Government Transfers 3,055,525 2,837,715Prepaid Recreational Fees 610,223 578,813Prepaid Business Licenses 769,523 692,469Other 485,706 182,536

$ 5,185,354 $ 4,756,524

8. Restricted Revenues

2015 2014Deferred Development Cost Charges $ 33,304,396 $ 30,397,732Boundary Bay Airport Maintenance Account 3,119,567 7,249,513

$ 36,423,963 $ 37,647,245

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.

DCC's for capital costs related to: 2015 2014 Drainage $ 6,330,818 $ 5,984,121 Roads 11,369,700 9,807,562 Open Space 7,856,483 7,382,353 Water 3,735,443 3,460,744 Sewer 4,011,952 3,762,952

$ 33,304,396 $ 30,397,732

Deferred DCC's, beginning of the year $ 30,397,732 $ 29,518,806 Transfers to the capital program (475,000) (2,482,000) DCC's levied for the year 2,926,330 2,900,144 Interest allocated 455,334 460,782 Deferred DCC's, end of the year $ 33,304,396 $ 30,397,732

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.



9. Long Term Debt

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, 2015 was $4,471,876 (as at December 31, 2014 - $5,465,817) and bears interest ranging from 5.49% to 6.99% (2013 - 5.49% to 6.99%).

Bylaw Rate Maturity Original Debenture

Equity in Sinking fund

Balance, December 31,

2014

Balance, December 31,

2015

Interest Paid during the year

5760 (Sungod) various 2022 6,200,000 (3,498,039) 3,047,109 2,701,961 189,1005761 (Sungod) various 2022 2,000,000 (1,128,400) 982,939 871,600 61,000Total Recreation Debt 8,200,000 (4,626,439) 4,030,048 3,573,561 250,1005326 6.97 2016 770,000 (711,155) 114,887 58,845 53,8075417 various 2017 1,300,000 (1,149,704) 242,487 150,296 73,7785527 5.55 2018 235,000 (183,648) 66,866 51,352 10,928Total Drainage Debt 2,305,000 (2,044,507) 424,240 260,493 138,5135324 6.99 2016 550,000 (507,968) 82,062 42,032 38,4345416 6.99 2016 100,000 (92,358) 14,920 7,642 6,988Total Sewer Debt 650,000 (600,326) 96,982 49,674 45,4225165 various 2016 616,000 (599,493) 32,229 16,507 15,0945319 6.99 2016 300,000 (277,074) 44,761 22,926 20,9645320 6.99 2016 550,000 (507,968) 82,062 42,032 38,4345322 6.99 2016 401,500 (370,817) 59,905 30,683 28,0575414 various 2016 1,100,000 (972,267) 205,714 127,733 62,2405413 various 2017 450,000 (397,415) 84,471 52,585 25,3515415 various 2017 550,000 (488,135) 100,951 61,865 31,7905526 5.55 2018 1,070,000 (836,183) 304,454 233,817 49,755Total Water Debt 5,037,500 (4,449,352) 914,547 588,148 271,685

Total Long Term Debt $ 16,192,500 $ (11,720,624) $ 5,465,817 $ 4,471,876 $ 705,720

The following amounts are principal, sinking fund and interest payable over the next five years:

2016 2017 2018 2019 2020Water $ 411,935 $ 141,599 $ 57,237 $ - $ -Sewer 65,080 - - - -Drainage 208,224 55,130 12,571 - -Parks, Recreation and Culture 498,089 498,089 498,089 498,089 498,089Total $ 1,183,328 $ 694,818 $ 567,897 $ 498,089 $ 498,089

10. Other Assests

2015 2014Ladner Harbour Infrastructure 665,870 627,635

$ 665,870 $ 627,635



11. Employee Benefit Plans

The Corporation provides employee future benefits in the form of severance benefits, compensated absences and non-vested sick leave to qualifying employees. Severance benefits are cash settlements to employees who cease employment with the Corporation after a specified period of time. The Corporation provides certain post-employment benefits to both qualifying union and exempt employees.

An actuarial valuation of these benefits was performed to determine the Corporation's liability and accrued benefit obligation as at December 31, 2015.

2015 2014Accrued benefit obligation, beginning of year $ 7,461,650 $ 6,358,162Service cost 391,778 352,249Interest cost 217,039 299,588Benefit payments (686,824) (587,754)Actuarial Loss - 1,039,405Accrued benefit obligation, end of year $ 7,383,643 $ 7,461,650Unamortized net actuarial loss (530,346) (576,324)Accrued benefit liability, end of year $ 6,853,297 $ 6,885,326

Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:

2015 2014Discount rates 3.0% 3.0%Expected compensation increases 2% - 2.6% 2% - 2.6%Estimated average remaining service life of employees 10.5 - 19.2 10.5 - 19.2

12. Taxation Revenue

2015 2014General Taxation & Debt Levy $ 117,918,821 $ 111,718,802 Collections for Other Taxing Authorities 76,007,045 75,278,567 Special Assessments 701,632 529,542 Payments in Lieu 3,434,461 3,639,058 Utilities and Ports Compensation 654,356 657,206 Other Taxes 4,281,073 4,216,804Subtotal 202,997,388 196,039,979 Less: transfer to Province of BC - School Taxes (59,411,178) (58,652,896) Greater Vancouver Regional District (1,811,197) (1,772,854) Municipal Finance Authority (6,365) (6,112) BC Assessment Authority (1,975,282) (1,968,361) Greater Vancouver Transportation Authority (12,803,023) (12,878,344)Total Collections for Other Taxing Authorities (76,007,045) (75,278,567)General Taxation & Debt Levy $ 126,990,343 $ 120,761,412



Notes to the Consolidated Financial Statements

13. Tangible Capital Assets

Balance Dec 31, 2014 Additions Disposals Balance

Dec 31, 2015CostLand $ 210,960,021 $ 136,842 $ (2,743,514) $ 208,353,349Buildings 96,236,605 10,220,149 (629,473) 105,827,281Vehicles 23,294,546 1,397,751 (963,898) 23,728,399Machinery and Equipment 9,331,245 620,442 (855,695) 9,095,992Land Improvements 18,801,857 4,829,586 (218,109) 23,413,334Waterworks 121,736,837 4,464,947 (270,201) 125,931,583Sewer Mains 102,069,320 2,270,288 (38,008) 104,301,600Pooled Assets 29,349,637 4,656,865 (1,929,233) 32,077,269Drainage Infrastructure 195,333,780 7,692,966 (107,351) 202,919,395Roads Infrastructure 294,238,173 12,872,876 (2,860,404) 304,250,645Leased Assets 79,574 - - 79,574Work in Progress 18,969,857 2,703,220 (304,965) 21,368,112Total Cost $ 1,120,401,452 $ 51,865,932 $ (10,920,851) $ 1,161,346,533

Accumulated AmortizationBuildings $ 36,591,067 $ 2,765,808 $ (481,955) $ 38,874,920Vehicles 13,945,062 1,582,420 (902,015) 14,625,467Machinery and Equipment 6,260,865 677,989 (848,526) 6,090,328Land Improvements 10,231,459 929,558 (154,246) 11,006,771Waterworks 38,315,483 1,785,702 (233,233) 39,867,952Sewer Mains 42,348,011 1,622,422 (6,152) 43,964,281Pooled Assets 12,170,495 2,378,461 (1,929,232) 12,619,724Drainage Infrastructure 70,713,264 2,481,022 (52,666) 73,141,620Roads Infrastructure 145,821,644 7,056,373 (2,043,896) 150,834,121Leased Assets 79,574 - - 79,574Total Accumulated Amortization $ 376,476,924 $ 21,279,755 $ (6,651,921) $ 391,104,758

Net Book ValueLand $ 210,960,012 $ 136,842 $ (2,743,514) $ 208,353,340Buildings 59,645,536 7,454,341 (147,518) 66,952,359Vehicles 9,349,481 (184,669) (61,883) 9,102,929Machinery and Equipment 3,070,379 (57,547) (7,169) 3,005,663Land Improvements 8,570,398 3,900,028 (63,863) 12,406,563Waterworks 83,421,354 2,679,245 (36,968) 86,063,631Sewer Mains 59,721,312 647,866 (31,856) 60,337,322Pooled Assets 17,179,144 2,278,404 (1) 19,457,547Drainage Infrastructure 124,624,399 5,211,944 (54,685) 129,781,658Roads Infrastructure 148,412,653 5,816,503 (816,508) 153,412,648Leased Assets - - - -Work in Progress 18,969,860 2,703,220 (304,965) 21,368,115Total Net Book Value $ 743,924,528 $ 30,586,177 $ (4,268,930) $ 770,241,775

a) Assets under construction (Work in Progress) having a value of $21,368,112 (2014 - $18,969,860) have not been amortized. Amortization of these assets will commence with the assets are put into service. b) There have been no write-down of tangible capital assets during the year c) Contributed Assets have been recognized at fair market value at the date of contribution.




13. Tangible Capital Assets (continued)

The value of the Contributed Assets recieved is as follows:2015 2014

Corporate Buildings $ - $ 16,444Land 72,890 4,359Pooled Assets 878,442 -Drainage 5,214,756 1,381,256Parks improvements 145,409 -Roads 5,095,661 1,121,946Water 1,088,237 1,890,381Sewer 1,272,369 1,711,481

$ 13,767,764 $ 6,125,867

14. Accumulated Surplus2015 2014

Equity in Tangible Capital Assets $ 765,769,899 $ 738,033,711 General 13,406,334 11,940,899 Water 5,279,707 4,892,199 Sewer 4,520,373 4,662,195 Solid Waste 3,504,939 3,343,463Total Unappropriated Surplus 26,711,353 24,838,756

Operating 71,008 - Capital Projects 2,963,640 2,366,289 Equipment Replacement 11,900,767 10,954,175 Ladner Parking 263,824 256,311 Parks & Public Lands 8,270,973 506,200 Tax Sale 131,455 129,589Total Statutory Reserves 23,601,667 14,212,564

Boundary Bay Airport Improvements 608,705 1,466,862 Capital Works Financing Fund 13,020,095 13,501,266 Designated Capital (Work in Progress) 19,759,056 25,727,570 Drainage & Irrigation 2,679,774 2,445,562 Emergency 500,000 500,000 Environment 1,011,510 803,903 Habitat 33,200 48,200 Insurance 3,520,000 3,520,000 Landfill 628,108 628,108 Landscaping 1,500,591 1,612,271 Other 2,692,133 1,669,380 Payroll Benefits & Allowances 3,517,565 3,517,565 Recreation 1,952,907 1,569,905 Recycling/Solid Waste 716,220 716,220 Road Restoration 5,240,382 3,633,237 Sewer 10,848,724 10,816,669 Water 10,095,637 9,386,405Total Non-Statutory Reserves 78,324,607 81,563,123

Total Reserves (Schedule 6) 101,926,274 95,775,687Total Accumulated Surplus $ 894,407,526 $ 858,648,154




15. Trust Funds

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:

2015 2014North Delta Cemetery Trust Fund 19,152 18,722South Delta Cemetery Trust Fund 889,773 856,568Deposits from Development Agreements and other 15,571,285 12,049,288

16,480,210 12,924,578

16. Commitments and Contingencies

I. 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 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 185,000 active members and approximately 80,000 retired members. Active members include approximately 37,000 contributors from local governments.

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 later 2016.

Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate, with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan.

The Corporation of Delta paid $10,011,808 (2014 - 9,269,653) for employer contributions to the pension plan in fiscal 2015, while employees contributed $8,280,077 (2014 - $7,738,458) to the plan in fiscal 2015.

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 14). 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, 2015 the demand notes total $588,250 (2014 - $588,250).




17. 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 GovernmentGeneral 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. The Departments within the General Government are responsible for adopting bylaws; adopting administrative policy; levying and collecting taxes; managing corporation assets; support of the Corporation's information technology. It also includes the levy for library services and ECOMM.

Protective ServicesThe 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 TransportationThe 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 PlanningThe 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 CultureThe 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 WasteThe 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.

UtilitiesThe 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.




18. Budget Figures

The operating and capital budget figures, presented on a basis consistent with that used for actual results, were approved by Council as the 2015-2019 Financial Plan Bylaw No. 7413 adopted May 4, 2015. Adjustments to the budgeted amounts are required to comply with Canadian public sector accounting standards for inclusion in the Consolidated Statement of Operations and the Consolidated Statement of Change in Net Debt.

Revenues per the Financial Plan Operating Plan $ 78,506,500 Capital Plan 72,926,000 Tax Draw 122,895,500

274,328,000PSAB Adjustments Capital Plan Revenues adjustments (1) (48,350,500) Contributed Assets adjustments (2) 11,632,000 Transfer to reserves (3) (50,000)Budgeted Revenue as presented in the Financial Statements $ 237,559,500

Expenditures per the Financial Plan Operating Plan $ 188,826,000 Capital Plan 85,502,000

274,328,000PSAB Adjustments Capital Budget PSAB expense adjustments (4) (85,502,000) Amortization of Tangible Capital Assets (5) 21,154,000 Expense of non tangible capital assets (6) 4,015,500 Debt principal removed (7) (476,500) Transfer to reserves (8) (11,226,500)Budgeted Expenditures as presented in the Financial Statements $ 202,292,500

Annual Surplus per the Financial Statements $ 35,267,000

Adjustments to Surplus per the Bylaw No. 7413 Budgeted capital reclassified as operating (Non-TCA) 4,015,500 Budgeted capital reserves transfer reclassifed as revenue (9,791,500) Budget capital revenues reclassifed as reserve transfer 815,000 Difference in debt principal repayments 1,500

Surplus as per the Bylaw No 7413 $ 30,307,500

1) Capital Plan expenditures financed through reserves 2) Contributed assets from developers recognized in Bylaw No. 7413 3) Operating transfer from reserves 4) Capital Plan expenditures per Financial Plan 5) Depreciation recognized in Bylaw No. 7413 6) Non Tangible Capital Assets expensed, funded through Capital Plan 7) Debt principal and capital lease payment s included in Financial Plan 8) Operating Transfer to reserves:

a) Statutory Reserves $ 7,515,000 b) Equipment Replacement and lifecycle replacement 3,352,500 c) Operating reserves 359,000Total transfer to reserves $ 11,226,500



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For t

he Y

ear e

nded

Dec

embe

r 31,

201

4G

ener

al

Gov

ernm

ent

Prot

ectiv

e Se

rvic

es

Engi

neer

ing,

Pu

blic

Wor

ks &

Tr

ansp

orta

tion

Wat

er &

Se

wer

Envi

ronm

enta

l He

alth

/Sol

id

Was

te

Com

mun

ity

Plan

ning

Park

s,

Recr

eatio

n &

Cu

lture

Tota

l

Taxa

tion

and

Gran

ts in

Lie

u (N

ote

13)

$ 1

6,68

2,41

2$

55,

808,

500

$ 2

3,93

3,00

0$

-$

638,

500

$

3,77

7,00

0$

19,

922,

000

$ 12

0,76

1,41

2G

over

nmen

t Tra

nsfe

rs (

Sche

dule

1)

56,9

201,

336,

242

1,64

8,03

8-

--

23,0

803,

064,

280

Oth

er G

rant

s (Sc

hedu

le 2

)28

,933

21,0

1382

,500

--

-26

0,67

639

3,12

2Sa

le o

f Ser

vice

s (Sc

hedu

le 3

)2,

052,

864

2,45

5,38

42,

840,

820

41,9

45,9

785,

288,

789

21,9

507,

978,

940

62,5

84,7

25Li

cens

es, P

erm

its, F

ees a

nd P

enal

ties

(Sch

edul

e 4

)3,

145,

849

193,

649

707,

875

8,07

61,

248

2,49

4,10

01,

041

6,55

1,83

8

Cont

ributi

ons

3,03

1,87

672

,040

721,

616

1,43

8-

5,89

222

1,24

24,

054,

104

Inve

stm

ent I

ncom

e2,

885,

938

--

--

-2,

885,

938

Actu

aria

l Ear

ning

s on

Debt

469,

004

--

--

--

469,

004

Deve

lopm

ent C

ost C

harg

es (N

ote

8)2,

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500

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0-

--

-2,

482,

000

Land

fill R

oyal

ties

2,33

7,57

2-

--

--

-2,

337,

572

MFA

Sur

plus

Dis

trib

ution

18,8

29-

--

--

-18

,829

Cont

ribut

ed T

angi

ble

Capi

tal A

sset

s (N

ote

14)

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2,51

9,64

73,

601,

862

--

-6,

125,

867

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er (S

ched

ule

5)1,

145,

956

75,3

8336

0,41

1-

(4,5

51)

-69

8,89

72,

276,

096

Tota

l Rev

enue

33,8

87,0

1159

,962

,211

33,2

69,4

0745

,557

,354

5,92

3,98

66,

298,

942

29,1

05,8

7621

4,00

4,78

7

Wag

es, S

alar

ies &

Ben

efits

14,3

28,0

4752

,201

,792

12,1

54,2

703,

273,

178

434,

133

4,72

6,10

319

,983

,920

107,

101,

443

Mat

eria

ls &

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plie

s51

7,44

02,

076,

147

3,34

9,48

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4,57

382

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60,1

481,

855,

339

8,90

5,87

2Re

pairs

& M

aint

enan

ce5,

948,

502

261,

277

1,99

4,68

773

9,68

097

20,8

691,

308,

944

10,2

74,0

56Se

rvic

es3,

587,

516

1,28

7,23

61,

074,

670

413,

547

94,0

9918

3,54

869

7,40

67,

338,

022

Leas

es a

nd R

enta

ls53

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604,

372

901,

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517,

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642

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6,05

22,

423,

316

Libr

ary

3,26

2,80

8-

--

--

-3,

262,

808

Util

ities

307,

228

407,

703

1,44

3,69

526

1,41

83,

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14,7

122,

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870

4,44

4,72

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rbag

e &

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yclin

g6,

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11,7

2916

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1,87

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023,

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gion

al D

istr

ict C

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56-

--

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56O

ther

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2,84

551

4,76

169

0,63

855

,529

465

16,6

9578

2,39

64,

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329

Mun

icip

al E

quip

men

t Cha

rges

(3,9

63,5

98)

1,59

1,41

6(8

64,1

44)

2,58

2,10

511

6,36

713

6,71

91,

635,

839

1,23

4,70

4In

tere

st C

harg

es-

-13

8,51

331

7,10

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-25

0,10

070

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ss o

n Di

spos

al o

f Tan

gibl

e Ca

pita

l As

sets

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-2,

159,

646

Amor

tizati

on o

f Tan

gibl

e Ca

pita

l Ass

ets

(Not

e 14

)3,

236,

097

821,

630

11,4

92,6

493,

707,

083

--

964,

719

20,2

22,1

78

Tota

l Exp

ense

s31

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,116

59,7

78,0

6332

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34,6

68,2

445,

754,

700

5,15

8,88

329

,856

,883

199,

075,

230

Exce

ss o

f Rev

enue

(Defi

cien

cy)

over

Exp

ense

s$

2,

420,

895

$

1

84,1

48$

877

,066

$ 1

0,88

9,11

0$

169

,286

$ 1

,140

,059

$

(751

,007

)$

14,

929,

557

Note 19 – Segmented Information 2014


Supplementary Information

For the Years ended December 31 2015Actual

2014Actual

Schedule 1 - Revenue from Government Transfers Federal Transportation Grants $ 346,205 $ 689,375 Federal Other Grants 14,174 80,000 Provincial Traffic Fine 1,842,926 1,232,038 Provincial Transportation Grants 231,015 25,000 Provincial Other Grants 734,333 104,204 Regional Other 19,495 - Regional Transportation Grants - 933,663

$ 3,188,148 $ 3,064,280

Schedule 2 - Other Grants Other Transportation Grants $ 106,510 $ 75,500 Other Grants 52,024 317,622

$ 158,534 $ 393,122

Schedule 3 - Revenue from Sale of Services Water 26,749,730 26,671,970 Sewer 15,538,649 14,916,146 Solid Waste 5,552,515 5,280,553 Recreational Services 8,234,007 7,969,617 Recoverable Services 6,002,816 6,800,141 Other 2,733,845 946,298

$ 64,811,562 $ 62,584,725

Schedule 4 - Revenue from Licenses, Permits, Fees & Penalties Business Licenses $ 1,222,540 $ 1,194,013 Licenses 265,235 263,533 Building Permits 2,231,755 2,027,359 Soil Deposit Fees 303,829 507,743 Fines 271,153 242,804 Fees 1,575,489 1,051,112 Penalties 1,124,669 1,265,274

$ 6,994,670 $ 6,551,838

Schedule 5 - Other Revenue Rentals $ 988,488 $ 1,383,339 Disposal of Equipment 170,936 49,412 Cemetery 117,168 168,048 Other 449,221 675,297

$ 1,725,813 $ 2,276,096


Schedule 6 – Schedule of ReservesBa

lanc

e,

Dece

mbe

r 31,

20

14

Cont

ributi

ons

Rece

ived

Inte

rnal

Tr

ansf

ers/

Inte

rest

Al

loca

ted

Capi

tal U

ses

Ope

ratin

g U

ses

Inte

rest

Al

loca

ted

Bala

nce,

D

ecem

ber 3

1,

2015

Stat

utor

y Re

serv

es

Ope

ratin

g$

-$

-

$

70

,000

$

-$

-

$

1,00

8$

7

1,00

8

Cap

ital P

roje

cts

2,36

6,28

955

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000

--

42,0

702,

963,

640

E

quip

men

t Rep

lace

men

t10

,954

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139,

360

3,47

9,19

1(2

,840

,897

)-

168,

938

11,9

00,7

67

Lad

ner P

arki

ng25

6,31

13,

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--

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263,

824

P

arks

& P

ublic

Lan

ds50

6,20

07,

763,

925

-(1

12,8

72)

-11

3,72

08,

270,

973

T

ax S

ale

129,

589

--

--

1,86

613

1,45

5To

tal S

tatu

tory

Res

erve

s$

14,

212,

564

$

7,9

62,3

34$

3

,979

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$ (

2,95

3,76

9)$

-

$

330,

339

$ 23

,601

,667

Non

-Sta

tuto

ry R

eser

ves

B

ound

ary

Bay

Airp

ort

Impr

ovem

ents

1,46

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--

608,

705

C

apita

l Wor

ks F

inan

cing

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d13

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(500

,000

)-

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nate

d Ca

pita

l (W

ork

in P

rogr

ess)

25,7

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70-

-(5

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)-

-19

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rain

age

& Ir

rigati

on2,

445,

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Em

erge

ncy

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0,00

0

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ironm

ent

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207,

607

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itat

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(15,

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sura

nce

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0

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dfill

628,

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dsca

ping

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7-

(526

,557

)-

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O

ther

1,66

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0,38

01,

002,

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(340

,000

)-

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133

P

ayro

ll Be

nefit

s &

Allo

wan

ces

3,51

7,56

5-

--

--

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7,56

5

Rec

reati

on1,

569,

905

81,3

4241

8,09

5(1

16,4

35)

--

1,95

2,90

7

Rec

yclin

g/So

lid W

aste

716,

220

--

--

-71

6,22

0

Roa

d Re

stor

ation

3,63

3,23

719

9,58

52,

021,

560

(614

,000

)-

-5,

240,

382

S

ewer

10,8

16,6

6932

,055

--

-10

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,724

W

ater

9,38

6,40

550

,400

735,

832

(77,

000)

--

10,0

95,6

37To

tal N

on-S

tatu

tory

Res

erve

s81

,563

,123

1,33

3,02

04,

559,

585

(9,1

16,1

21)

(15,

000)

-78

,324

,607

Tota

l Res

erve

s (N

ote

14)

$

95,7

75,6

87$

9

,295

,354

$

8,5

38,7

76$

(12,

069,

890)

$

(1

5,00

0)$

33

0,33

9$

101

,926

,274


Schedule 7 – Statement of Financial Acivity by Fund (Unaudited)

For the Year ended December 31, 2015 Budget General Water Sewer Solid Waste TotalStatutory Reserves Taxation and Grants in Lieu (Note 12) $ 127,544,000 $ 126,821,652 $ 168,691 $ - $ - $ 126,990,343 Government Transfers (Schedule 1) 3,545,000 3,188,148 - - - 3,188,148 Other Grants (Schedule 2) - 158,534 - - - 158,534 Sale of Services (Schedule 3) 64,208,500 16,970,668 26,749,730 15,538,649 5,552,515 64,811,562 Licenses, Permits, Fees and Penalties (Schedule 4) 5,932,500 6,982,863 11,807 - - 6,994,670 Contributions 8,345,000 6,776,429 7,203 70,000 - 6,853,632 Investment Income 2,450,000 2,641,771 - - 2,641,771 Actuarial Earnings on Debt - 317,119 186,148 27,651 - 530,918 Development Cost Charges (Note 8) 3,760,000 386,500 - 88,500 - 475,000 Landfill Royalties 1,846,000 2,259,386 - - - 2,259,386 MFA Surplus Distribution 19,000 18,829 - - - 18,829 Contributed Tangible Capital Assets (Note 13) 11,632,000 11,407,158 1,088,237 1,272,369 - 13,767,764 Gain on the Disposal of Tangible Capital Assets - 3,526,014 - - - 3,526,014 Other (Schedule 5) 8,277,500 1,710,148 - - 15,665 1,725,813

237,559,500 183,165,219 28,211,816 16,997,169 5,568,180 233,942,384Expenses General Government 27,543,000 25,130,865 - - - 25,130,865 Protective Services 63,045,000 62,068,149 - - - 62,068,149 Engineering, Public Works and Transportation 32,777,500 32,491,958 - - - 32,491,958 Water and Sewer 35,793,500 - 22,792,682 12,986,496 - 35,779,178 Environmental Health and Solid Waste 6,139,000 607,256 - - 5,406,704 6,013,960 Community Planning and Development 5,950,500 5,397,587 - - - 5,397,587 Parks, Recreation and Culture 31,044,000 31,299,059 - - - 31,299,059

202,292,500 156,994,874 22,792,682 12,986,496 5,406,704 198,180,756Excess of Revenues over Expenses 35,267,000 26,170,345 5,419,134 4,010,673 161,476 35,761,628Change in Equity in Tangible Capital Assets Tangible Capital Assets Acquired (Note 13) (93,118,500) (42,205,864) (5,194,905) (4,465,163) - (51,865,932) Amortization of Tangible Capital Assets (Note 13) 21,154,000 17,474,475 2,182,859 1,620,165 - 21,277,499 Gain on Disposal of Tangible Capital Assets - (3,526,014) - - - (3,526,014) Proceeds on Disposal of Tangible Capital Assets - 7,794,945 - - - 7,794,945 Actuarial Earning on Debt - (317,119) (186,148) (27,651) - (530,918) Lease payment - (410,416) - - - (410,416) Debt payments (478,000) (317,698) (140,250) (19,658) - (477,606)Increase in Investment in Tangible Capital Assets (72,442,500) (21,507,691) (3,338,444) (2,892,307) - (27,738,442)Decrease (increase) in Reserves 33,860,500 (3,197,219) (1,693,182) (1,260,188) (6,150,589)Net increase (decrease) operating surplus (3,315,000) 1,465,435 387,508 (141,822) 161,476 1,872,597Unappropriated Surplus, beginning of year 24,838,756 11,940,899 4,892,199 4,662,195 3,343,463 24,838,756

Unappropriated Surplus, end of year $ 21,523,756 $ 13,406,334 $ 5,279,707 $ 4,520,373 $ 3,504,939 $ 26,711,353


Permissive Tax Exemptions – 2015

Organization Address Total Delta Taxes

Ahmadiyya Muslim Jama'at Canada Inc. 9570 River Road 80,390 Augustinian Monastery of British Columbia 3890 Arthur Drive 420 Benediction Lutheran Church 5575 6 Avenue 14,560 Boys and Girls Clubs of South Coast BC (Errol Wintemute) 4727 Arthur Drive 21,100 Boys and Girls Clubs of South Coast BC (Hillside) 11339 84 Avenue 12,030 Boys and Girls Clubs of South Coast BC (Winskill) 5575 9 Avenue 920 British Columbia Conference of Mennonite Brethren Churches (Cedar Park Church) 5300 44 Avenue 27,790 British Columbia Conference of Mennonite Brethren Churches (New Hope Christian Church) 11838 88 Avenue 16,960

British Columbia Waterfowl Society 5191 Robertson Road 31,920 British Columbia Waterfowl Society Waterlot 3,550 Christian and Missionary Alliance - Canadian Pacific District (Fraser Valley Alliance Church) 6897 120 Street 7,800 Christian and Missionary Alliance - Canadian Pacific District (Tsawassen Alliance Church) 4965 12 Avenue 15,360 Columbus Charities Association (Columbus Lodge) 8850 118A Street 9,640 Delta Branch No. 61 of The Royal Canadian Legion 4896 Delta Street 5,770 Delta Chamber of Commerce 6201 60 Avenue 8,140 Delta Christian School Society 4789 53 Street 49,750 Delta Community Living Society 3800 72 Street 17,280 Delta Community Living Society 3810 72 Street 6,020 Delta Fire and Emergency Services 4990 104 Street 1,520

Delta Gymnastics Society 4680 Clarence Taylor Crescent 34,660

Delta Hospice Society 1521 56 Street 16,020 Delta Hospital Auxiliary Society 4816 Delta Street 6,640 Delta Hospital Auxiliary Society 4824 Delta Street 9,070 Delta Hospital Auxiliary Society 4830 Delta Street 8,280 Delta Lodge #21, Independent Order of Oddfellows 5425 Ladner Trunk Road 8,270

Delta Museum and Archives Society 4450 Clarence Taylor Cresent 6,510

Delta Museum and Archives Society 4858 Delta Street 5,710 Delta Museum and Archives Society 4910 Delta Street 2,140 Delta Museum and Archives Society 4914 Delta Street 2,210 Delta Museum and Archives Society 4918 Delta Street 4,660 Delta Pentecostal Tabernacle 7696 112 Street 17,280 Delta Pentecostal Tabernacle 77 Ave (No Access) 70 Deltassist Family and Community Services Society 9067 120 Street 39,220 Dogwood Holdings Society 4590 51 Street 1,810 Dogwood Holdings Society 4603 Evergreen Lane 23,490 Dogwood Holdings Society 4649 Evergreen Lane 13,620 East Delta United Church (St. Stephen's United Church) 9696 Trunk Road 5,570 Evangelical Free Church of North Delta 11300 84 Avenue 13,310 Foursquare Gospel Church of Canada (Sunshine Hills Foursquare Church) 6749 120 Street 19,670 Gateway Autism Foundation 4812 Georgia Street 3,700 Kinsmen Club of Ladner Tsawwassen 5050 47 Avenue 5,050 KinVillage Association 5430 10 Avenue 8,470 Ladner Christian Reformed Church 4594 54A Street 23,140 Ladner Community Police Station 5072 48 Avenue 2,600


Permissive Tax Exemptions – 2015 (continued)

Ladner Congregation of the United Church of Canada (Ladner United Church) 4960 48 Avenue 21,670 Ladner Fishermen's Co-Operative Association 4467 Savoy Street 1,720 Ladner Fishermen's Co-Operative Association 4473 Savoy Street 1,720 Ladner Fishermen's Co-Operative Association 4481 Savoy Street 4,040 Ladner Gospel Hall 4979 44A Avenue 9,390 Ladner Lawn Bowling Club 5128 47 Avenue 16,020 Ladner Regular Baptist Church of Ladner, British Columbia (Ladner Baptist Church) 5624 Ladner Trunk Road 16,280 Lighthouse Harbour Ministries 9551 Gunderson Road 5,170

McKee Athletic Association (East Delta Hall) 10379 Ladner Trunk Road 15,500

Navy League of Canada Annacis Channel 3,770 Nordel Fellowship Baptist Church 7940 118 Street 10,940 North Delta Community Police Station 7033 / 7081 120 Street 2,170 North Delta Potters Guild 11425 84 Avenue 5,890 Parish of St. Cuthbert (St. Cuthbert's Anglican Church) 11601 82 Avenue 18,400 Reach Child and Youth Development Society (Delta Early Years Centre) 11425 84 Avenue 4,370 Reach Child and Youth Development Society (Developmental Preschool North) 10921 82 Avenue 1,600 Royal Heights Baptist Church 11706 96 Avenue 22,540 Saviour Lutheran Church Society 4737 57 Street 10,970 Scott Congregation of Jehovah's Witnesses 11955 90 Avenue 22,870 Sources Community Resources Society 4807 Georgia Street 5,040 Sources Community Resources Society (Chestnut House) 4576 55B Street 2,110 South Delta Baptist Church 1880 56 Street 4,670 South Delta Baptist Church 1988 56 Street 83,400 South Delta Library 1321A 56 Avenue 12,680 South Delta Little House Society 5061 12 Avenue 8,740 The Catholic Independent Schools Vancouver Archdiocese (Immaculate Conception School) 8843 119 Street 40,580

The Centre for Child Development of the Lower Mainland (Lookout Preschool) 11405 84 Avenue 1,630 The Nature Trust of British Columbia Harlock Island 250 The Nature Trust of British Columbia Riparian Habitat Area 8,160 The Pentecostal Assemblies of Canada (Ladner Christian Fellowship Society) 5545 Ladner Trunk Road 15,340 The Roman Catholic Archdiocese of Vancouver (Immaculate Conception Church) 8840 119 Street 73,600 The Roman Catholic Archdiocese of Vancouver (Sacred Heart Church & School) 3900 Arthur Drive 78,050 The Sidekick Players Club 1172 56 Street 2,250 The Synod of the Diocese of New Westminster (Abbeyfield House - St. David's Society) 1117 51A Street 6,170 The Synod of the Diocese of New Westminster (St. David's Anglican Church) 1115 51A Street 46,040 The Synod of the Diocese of New Westminster (The Parish of All Saints, Ladner) 4735 Arthur Drive 6,890 The Trustees of the Congregation of the Crossroads United Church 7655 120 Street 27,490 The Tsawwassen Congregation of Jehovah's Witnesses 705 53 Street 7,300 Then India Sanmarga Ikya Sangam Educational and Cultural Society 9326 116 Street 14,330 Trustees of the Congregation of Trinity Evangelical Lutheran Church 11040 River Road 8,130 Tsawwassen Independent School Society (Southpointe Academy) 1900 56 Street 159,200 Tsawwassen Tennis Club 286 English Bluff Road 7,860 Tsawwassen United Church 683 53 Street 18,950 Tunnel Town Curling Club 1720 56 Street 8,800 Watershed Artworks Society 11425 84 Avenue 820 Total 1,455,600


Salish Sea Luna Nanahoshi

category: Child/Youth

Ours To Preserve Gary Nay

category: South Delta

River of Life Cathey Tyler

category: North Delta

Grand Prize Winner

Heritage Banner Design Contest 2015 WinnersCongratulations to the 2015 Heritage Banner Design Contest winners! The Heritage Banner Design Contest is a Council initiative created to raise awareness of Delta’s heritage, engage the community and showcase local artists.


Eagle Eye Robert Sieben

Annual Report Photo Credits Thank you to Marlene Graham, Richard Pasco, and Earth Day photo contest participants for providing many of the photographs used in this annual report.

Earth Day Photo Contest Grand Prize Winner

This year's entries to the Earth Day Photo Contest showcased the diverse wildlife, beautiful waterways, and spectacular skies in Delta.

Congratulations to the 2016 winner, Robert Sieben, for his incredible photo of a bald eagle basking in the moonlight!


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The Corporation of Delta 2016 Annual Report