Pitt Meadows - 2013 Statement of Financial Information

To: Chief Administrative Officer File No: 05-1830-02/13
From: Director of Finance & Bylaw/Policy No:

Facilities
Date: May 23, 2014
RECOMMENDATIONS:
THAT Council:
A. Approve the 2013 Statement of Financial Information (Attachment A) for
submission to the Ministry of Community, Sport and Cultural Development
and for availability to the public; OR
The purpose of this report is to obtain Council approval of the 2013 Statement of
Financial Information.
BACKGROUND:
The Statement of Financial Information is an annual requirement of the Financial
Information Act under BC Regulation 371/93. This information must be approved
by Council and the Director of Finance and Facilities, the Chief Financial Officer
assigned responsibility for financial administration under the Community Charter,
by July 2, 2014.
The Statement of Financial Information is submitted to the Ministry of
Community, Sport and Cultural Development and is also made available to the
public.
CITY OF PITT MEADOWS
COUNCIL
!N
COMMITTEE REPORT
Subject: 2013 Statement of Financia Information
B. Other.
PURPOSE:
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2013 Statement of Financial Information 2
POLICY:
None identified.
FINANCIAL IMPLICATIONS:
None identified.
DISCUSSION:
The Statement of Financial Information is comprised of the following:
Statement of Financial Information Approval
Management Report
2013 Audited Financial Statements
Schedule of Council and Employee Remuneration and Expenses
The remuneration schedule in past years contained two columns one
column for remuneration, which included both base salary and benefits
and a second column for expenses that included costs such as: mileage
and conferences.
As recommended by the GVRD Regional Finance Advisory Committee,
the format of the 2013 schedule has been changed with the objective of
providing better base salary comparisons across municipalities. As a
result of this change, the base salary has been separated from the
benefits and the schedule now contains three columns: base salary,
benefits and expenses. For your information, the benefit column includes
a variety of items such as: taxable benefits (MSP, Group Life), vacation
payouts, overtime and acting pay.
It is important to note that the schedule lists the employees whose
combined base salary and benefits are more than $75,000 in the fiscal
year along with the total amount of expenses paid to or on behalf of those
employees.
As well, a consolidated total of all remuneration paid to all other
employees who earn less than $75,000 is provided.
Schedule of Payments to Suppliers of Goods and Services
This schedule provides the payments to each supplier of goods or
services during the fiscal year that is greater than $25,000. Also included
is a consolidated total of all other payments made to suppliers of goods or
services during the fiscal year.
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2013 Statement of Financial Information 3
Statement of Severance Agreements
There were no severance agreements made between the City and its non-
unionized employees during 2013.
Statement of Contracts with Council members or former Council members
There were no contracts with current or former Council members.
The provision of the information in this format also fulfills the requirements of
section 168(1) of the Community Charter for the reporting of Council
remuneration, expenses and contracts.
Based on Councils request in past, staff have also provided a document
(Attachment B) that shows the payments to suppliers over $25,000, indicating if
the payment is for a capital contractor/consultant, an operating
contractor/consultant or neither with a brief description of the goods or service
they provided. This document does not get sent to the ministry and is for internal
information only.
SUMMARY/CONCLUSION:
Approval of this information is required for submission to the Ministry of Community,
Sport and Cultural Development and for public release.
Respectfully submitted,
Mark Roberts
Director of Finance & Facilities
ATTACHMENTS:
Attachment A: 2013 Statement of Financial Information
Attachment B: Payments to Suppliers over $25,000 with Contractor/Consultant
Information
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ATTACHMENT A
2013 STATEMENT OF FINANCIAL INFORMATION
As required by the Financial Information Act
Statement of Financial Information Approval
Management Report
2013 Audited Financial Statements
Schedule of Council and Employee Remuneration and Expenses
Statement of Severance Agreements
Additional information to conform with Community Charter S. 168 (1)(d) and (2)
Disclosure of contracts with Council members or former Council members
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CORPORATION OF THE CITY OF PITT MEADOWS
STATEMENT OF FINANCIAL INFORMATION APPROVAL
The undersigned, as authorized by the Financial Information Regulation, Schedule 1,
subsection 9(2), approves all the statements and schedules included in this Statement of
Financial Information, produced under the Financial Information Act.
Mark Roberts
Date:_________________
V
Prepared pursuant to Financial information Regulation, Schedule 1, section 9. #119577v1
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MANAGEMENT REPORT
The Financial Statements contained in this Statement of Financial Information under the
Financial Information Act have been prepared by management in accordance with
generally accepted accounting principles or stated accounting principles, and the
integrity and objectivity of these statements are managements responsibility.
Management is also responsible for all the statements and schedules, and for ensuring
that this information is consistent, where appropriate, with the information contained in
the financial statements.
Management is also responsible for implementing and maintaining a system of internal
controls to provide reasonable assurance that reliable financial information is produced.
Council is responsible for ensuring that management fulfils its responsibilities for
financial reporting and internal control.
The external auditors, BDO Canada LLP, conduct an independent examination, in
accordance with generally accepted auditing standards, and express their opinion on the
financial statements. Their examination does not relate to the other schedules and
statements required by the Act. Their examination includes a review and evaluation of
the Citys system of internal control and appropriate tests and procedures to provide
reasonable assurance that the financial statements are presented fairly. The external
auditors have full and free access to Council and meet with it on an annual basis.
On behalf of the Corporation of the City of Pitt Meadows,
Mark Roberts
Date:
)1g
?44
Prepared pursuant to Financial Information Regulation, Schedule 1, section 9. #1 19578v1
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3J()
Tel: 6046885421 BDO Canada LIP
N
Fax: 604 688 5132 600 Cathedral Place
_________________
vancouver@bdo.ca 925 West Georgia Street
www.bdo.ca Vancouver BC V6C 31.2 Canada
INDEPENDENT AUDITORS REPORT
To the Mayor and Council of the City of Pitt Meadows
We have audited the accompanying consolidated financial statements of the City of Pitt Meadows,
which comprise the Consolidated Statement of Financial Position as at December 31, 2013, and the
Consolidated Statements of Operations, Change in Net Financial Assets and Cash flow for the year then
ended, and a summary of significant accounting policies and other explanatory information.
Managements Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial
statements in accordance with Canadian public sector accounting standards, and for such internal
control as management determines is necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether due to fraud or error.
Auditors Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our
audit. We conducted our audit in accordance with Canadian generally accepted auditing standards.
Those standards require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the consolidated financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the consolidated financial statements. The procedures selected depend on the auditors judgment,
including the assessment of the risks of material misstatement of the consolidated financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entitys preparation and fair presentation of the consolidated financial
statements in order to design audit procedures that are appropriate In the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of
accounting estimates made by management, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our audit opinion.
Opinion
In our opinion, the consolidated financial statements present fairly in all material respects, the
consolidated financial position of the City of Pitt Meadows as at December 31, 2013 and its
consolidated results of operations and its consolidated cash flows for the year then ended, in
accordance with Canadian public sector accounting standards.
Chartered Accountants
Vancouver, British Columbia
May 13, 2014
BOO Canada LU, a Canadian limited liability partnership, Is a member of BOO International Limited, a UK company limited by
guarantee, and forms part of the international BOO network of independent member firms.
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City of Pitt Meadows
Consolidated Statement of Financial Position
As at December31, 2013
2013 2012
FINANCIAL ASSETS
Cash and Equivalents
Portfolio Investments (Note 2)
Accounts Receivable (Note 3)
Development Installments (Note 4)
5 351,178
21,874,448
4,721,984
1,012,385
$ 360,847
21,820,533
4,129,877
495,663
27,959,995 26,806,920
LIABILITIES
Accounts Payable and Accrued Liabflities
Other Government Payable
Contractor Holdbacks
Prepaid Taxes
Refundable Performance Deposits
Deferred Revenue (Note 5)
Employee Benefit Obligation (Note 6)
Development Cost Charges (Note 7)
Debt (Note 8)
1,802,544
2,961,670
162,790
1,515,368
721,006
287,995
527,500
5,543,757
8,032,014
1,145,659
2,671,937
215,004
1,454,683
704,617
272,432
503,300
4,581,473
7,422,763
21,554,644 18,971,868
NET FINANCIAL ASSETS 6,405,351 7,835,052
NON FINANCIAL ASSETS
Tangible Capital Assets (Note 9, Schedule 1)
Inventories of Supplies
Prepaici Expenses
172,953,030
143,211
1,615,975
170,883,384
123,080
122,297
ACCUMULATED SURPLUS (Note 10)
174,712,216
$181,117,567
171,128,761
$178,963,813
See accompanying Notes to the Consolidated Financial Statements.
Deb Walters, Mayor
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Consolidated Statement of Operations
For the Year Ended December 31, 2013
2013 Budget 2013 Actual 2012 Actual
(Note 14)
REVENUES
Municipal Property Taxes (Schedule 2) $ 15,654757 $ 15,443,484 $ 15,199,525
Parcel Taxes 30000 21,390 29,295
Private Utility Company Taxes 261,071 270,748 241,699
Water Levy 3,621,371 3,655,057 3,436,947
SewerLevy 2,114,354 2,131,952 2,031,376
Drainage Levy 1,405,412 1,407,828 1,310,931
Solid Waste Levy 1,298,969 1,207,710 1,213,265
Dyking Levy 13,004 12,860 12,872
Sale of Services 1,899,146 1,687,192 1,701,614
Licenses, Permits, Penalties, and Fines 649,625 872,567 768,240
Investment Income 758,600 479,912 454,598
Government Grants 3,957,000 450,624 803,758
Contributions by Developers 635,900 953,400 737,967
Contnbutions by Others 860,229 1,895,848 1,353,394
Gain (Loss) on Disposal of TCA (53,611) (53,611) 12,220,961
33,105,827 30,436,961 41,516,442
EXPENSES
General Government Services 4,489,607 4,622,114 4,388,974
Protective Services 6,428,184 6,252,073 6,531,148
Transportation Services 4,103,785 3,798,646 3,777,093
Water Services 3,167,138 2,950,511 3,046,776
Sewer Services 1,970,867 1,837,951 1,654,271
Drainage Services 1,482,463 1,501,619 1,251,957
Solid Waste Services 1,459,930 1,463,008 1,438,585
Dyking Services 217,260 211,725 216,441
Recreation and Cultural Services 6,110,339 5,787,430 5,707,785
Planning Services 395,120 369,573 343,515
29,824,693 28,794,650 28,356,545
Less: Internal Equipment Charges (641,596) (511,443) (474,633)
29,183,097 28,283,207 27,881,912
ANNUAL SURPLUS $ 3,922,730 2,153,754 13,634,530
ACCUMULATED SURPLUS, BEGINNING OF YEAR 178,963,813 165,329,283
ACCUMULATED SURPLUS, END OF YEAR $181,117,567 $178,963,813
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City of Pitt Meadows V
Consolidated Statement of Change in Net Financial Assets (Debt)
2013 Budget 2013 Actual 2012 Actual
(Note 14)
Annual Surplus $ 3,922730 $ 2,153,754 $ 13,634,530
Acquisition of Tangible Capital Assets (13,594,600) (6,949,176) (6,576,735)
Amortization of Tangible Capital Assets 4,810,080 4,810,080 4,591,381
Proceeds on Disposal of Tangible Capital Assets 15,839 15,839 12,595,151
Loss (Gain) on Disposal of Tangible Capital Assets (Note 9) 53,611 53,611 (12,220,961)
(8,715,070) (2,069,646) (1,611,164)
Net Use (Acquisition) of Inventories of Supplies 0 (20,131) 15,397
Net Use (Acquisition) of Prepaid Expenses 0 (1,493,678) 15,630
INCREASE (DECREASE) iN NET FINANCIAL ASSETS (DEBT) (4,792,340) (1,429,701) 12,054,393
NET FINANCIAL ASSETS (DEBT), BEGINNING OF YEAR 7,835,052 (4,219,341)
NET FINANCIAL ASSETS, END OF YEAR $ 6,405,351 $ 7,835,052
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Consolidated Statement of Cash Flow
2013 Actual 2012 Actual
OPERATING TRANSACTIONS
Annual Surplus V 2,153,754 13,634,530
Non Cash Items Included in Annual Surplus:
Contributions from Developers and Others (825,249) (409,535)
Amortization
4,810,080 4,591,381
Loss (Gain) on Disposal of Tangible Capital Assets (Note 9) 53,611 (12,220,961)
Decrease (Increase) in Inventories of Supplies (20,131) 15,397
Decrease (Increase) in Prepaid Expenses (1,493,678) 15,630
Decrease in Non Cash Operating Items 387,182 173,633
Increase in Development Installments (516,722) (395,971)
Increase in Refundable Performance Deposits 16,389 172,941
Decrease in Deferred Revenue 15,563
V
(40,127)
Cash Provided by Operating Transactions 4,580,799 5,536,918
CAPITAL TRANSACTIONS
Proceeds on Disposal of Tangible Capital Assets 15,839 12,595,151
Cash Used to Acquire Tangible Capital Assets (6,695,136) (6,547,561)
Cash Acquired (Applied) by Capital Transactions (6,679,297) 6,047,590
INVESTING TRANSACTIONS
Net Purchase of Portfolio Investments (53,915) (3,860,643)
FINANCING TRANSACTIONS
V
Development Cost Charge Receipts and Interest 1,533,493 933,027
Proceeds from Long-term Debt and Temporary Borrowing 3,874,546 745,000
Repayment of Temporary Borrowing (Note 8) (3,000,000) (9,189,000)
Repayment of Long Term Debt (265,295) (179,576)
Cash Provided (Used) in Financing Transactions 2,142,744 (7,690,549)
INCREASE (DECREASE) IN CASH AND EQUIVALENTS (9,669) 33,316
CASH AND EQUIVALENTS, BEGINNING OF YEAR 360,847 327,531
CASH AND EQUIVALENTS, END OF YEAR 351,178 360,847
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Notes to the Consolidated Financial Statements
The City was incorporated as a District Municipality in 1914 under the Municipal Act (now a combination
of the Community Charter and the Local Government Act), a statute of the Province of British Columbia.
Effective January 1, 2007, the articles of incorporation of the municipality were changed by an Order in
Council of the provincial government to reflect a change in its name to the City of Pitt Meadows. Its
principal activities include the provision of local government services to the residents of the incorporated
area. These services include community planning, protective, transportation, recreational, solid waste,
water, sewer, drainage and dyking services.
I. SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The consolidated financial statements of the City of Pitt Meadows are the representations of management
prepared in accordance with Canadian public sector accounting standards as prescribed by the Public
Sector Accounting Board (PSAB) of the Chartered Professional Accountants Canada.
In 2013, the City adopted the provisions of the public sector accounting standard PS3410 Government
Transfers. This new standard can be applied either retroactively or prospectively, and the City elected to
apply the standard prospectively which resulted in no impact to the previous years. Government transfers
are recognized as revenue when authorized and eligibility critera have been met unless the transfer
contains stipulations that create a liability. If the transfer contains stipulations that create a liability, the
related revenue is recognized over the period that the liability is extinguished.
In 2013, the City also adopted the provisions of the public sector accounting standard, PS3510 Tax
Revenue. The requirements of this standard did not differ from the treatment the City had previously
been following and therefore, no change was required
The consolidated financial statements reflect the assets, liabilities, revenues, expenses, and accumulated
surplus of the reporting entity which is comprised of all organizations that are accountable for the
administration of their financial affairs and resources to the Council and are controlled or owned by the
City, including the Pitt Meadows Economic Development Corporation which was incorporated on March
5, 2010. Inter-entity balances and transactions have been eliminated on consolidation.
Use of Estimates
The preparation of consolidated financial statements in conformity with Canadian public sector accounting
standards requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and the reported amounts of revenues and expenses during the period. Significant
areas requiring use of management estimates relate to the determination of employee benefit obligations,
useful life of tangible capital assets, liabilities associated with legal claims, and collectability of accounts
receivable. As such, actual results could differ from those estimates.
Revenue Recognition
Revenue is recorded on the accrual basis and included in revenue in the period in which the transactions
or events occurred that give rise to the revenues. Revenue unearned in the current period is recorded as
deferred 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.
S
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Forthe Year Ended December 31, 2013
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
Unrestricted revenue for the sale of goods and services are reported as revenue at the time the services
or products are provided.
Contributions for specific purposes are recorded as deferred revenue and recognized as revenue in the
year in which the related expenses are incurred.
Through the British Columbia Assessment Authoritys 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.
Government Transfers
Government transfers, which include legislative grants, are recognized as revenue in the financial
statements when the transfer is authorized and any eligibility criteria are met, except to the extent that
transfer stipulations give rise to an obligation that meets the definition of a liability. Transfer are
recognized as deferred revenue when the transfer stipulations give rise to a liability. Transfer revenue is
recognized in the statement of operations as the stipulation liabilities are settled.
Expense Recognition
Expenses are recognized in the period the goods and services are acquired and a liability is incurred or
transfers are due.
Cash anti Equivalents
Cash and equivalents consist of cash, bank balances, highly liquid money market investments and short-
term investments with maturities of less than 90 days at acquisition.
Portfolio Investments
Investments, other than Municipal Finance Authority Pooled Funds which are recorded at fair market
value, are amortized. Investment premiums and discounts are amortized over the term of the respective
investment. Investments are written down when there is, in the opinion of management, a permanent
decline in value.
Non Financial Assets
Tangible capital and other non financial assets are reported as assets as they can be used to provide
government services in future periods. These assets do not normally provide resources to discharge
liabilities unless they are sold.
Tangible Capital Assets
Tangible Capital Assets, comprised of capital assets and capital work-in-progress, are recorded at cost
which includes all amounts that are directly attributable to acquisition, construction, development and
betterment of the assets. Interest incurred during construction is capitalized.
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1. SIGNIFICANT ACCOUNTING POLICIES (continued)
The cost, less residual value, is amortized on a straight-line basis over the estimated useful lives of the
assets as follows:
Land No amortization
Road Infrastructure 20 to 100 years
Drainage infrastructure 30 to 80 years
Water Infrastructure 10 to 80 years
Sewer Infrastructure 30 to 80 years
Dyking Infrastructure No amortization
Other Infrastructure 50 to 100 years
Buildings 20 to 50 years
Land Improvements 20 to 30 years
Vehicles 5 to 20 years
Equipment and Furnishings 4 to 10 years
In the year of acquisition, amortization begins the first day of the month the asset is in service.
Contributed tangible capital assets are recorded at their fair value at the date of contribution. The
contribution is also recorded as revenue.
Employee Future Benefits
The City and Its employees make contributions to the Municipal Pension Plan. The Municipal Pension
Plan is a multi-employer contributory defined pension plan. These contributions are expensed as
incurred.
The City also accrues sick leave, deferred vacation, supplementary vacation, vacation in year of
retirement, overtime and service severance benefits, The liability relating to these benefits is actuarially
determined based on service and best estimates of retirement ages and expected future salary and wage
increases. The liability under this benefit plan is accrued based on projected benefits as the employees
render services necessary to earn the future benefits.
Property Tax Collections for Other Governments
The City is required by legislation to bill and collect property taxes on behalf of other governments. These
revenues and payments are not included in the Citys financial statements.
2. PORTFOLIO INVESTMENTS
The Citys portfolio of investments include bonds, deposits and notes of provincial governments and
agencies, deposits and notes of chartered banks, and deposits in the Municipal Finance Authority Money
Market Fund and Short Term Bond Fund.
The various instruments have stated rates of return ranging from 2.03% to 3.979% (2012 1.75% to
4.95%), with varying maturity dates up to August 3, 2022. The market value of the investments as at
December 31, 2013 was $21,907,500 (2012 $21,980,600). It is the Citys practice to buy and hold
investments to maturity in order to realize the stated rate of return.
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3. ACCOUNTS RECEIVABLE
: .2O12-
Property taxes and utilities receivable $ 1,948,955 $ 1,504,953
Other government receivable 2,301 78 1,901,546
General and interest receivable 471,051 723,378
Total $ 4,721,984 $ 4,129,877
4. DEVELOPMENT INSTALLMENTS
Development installments represent funds due from developers and others within two years. Funds
realized upon collection of these receivables can only be used for expenditures as provided by the
Development Cost Charge Reserve Fund Expenditure Bylaw and the relevant sections of the Local
Government Act, unless otherwise authorized by the Ministry of Community, Sport and Cultural
Development.
5. DEFERRED REVENUE
:2O12.:
Business licenses $ 142,874 $ 124,897
Other revenues received in advance 145,121 147,535
Total $ 287,995 $ 272,432
6. EMPLOYEE BENEFIT OBLIGATION
The City provides non-vested sick leave, service severance, overtime bank, and vacation benefits to its
employees. These benefits are described as follows:
a) Non-Vested Sick Leave: Employees are entitled to a sick leave benefit of 1.5 days for each month
of service which may be accumulated to a maximum of 250 days.
b) Service Severance: Upon retirement, employees are eligible for a payout of 3 days per year of
service accumulated after January 1, 1969, paid at his or her current rate of pay. Upon
termination or death, employees who have completed 8 or more years of service accumulated
after January 1, 1969 are eligible for a payout of 1 day per year of service paid at his or her
current rate of pay.
c) Overtime Bank: Employees may accumulate overtime hours in a bank. Upon termination,
retirement or death accrued overtime is paid out at his or her current rate of pay.
d) Deferred Vacation: Employees may defer a portion of their annual vacation entitlement.
Employees in the collective bargaining unit who are entitled to 25 vacation days or more are
subject to a maximum accumulation of 20 days. Exempt employees are subject to a maximum of
15 days.
e) Supplementary Vacation: Employees are entitled to 5 days of supplementary vacation every five
years. Employees in the collective bargaining unit are entitled commencing the fifteenth year of
service. Exempt employees are entitled commencing the fifth year of service. The
supplementary days must be used during the five year period following entitlement.
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Forthe Year Ended December 31, 2013
6. EMPLOYEE BENEFIT OBLIGATION (continued)
Information about obligations for employee sick leave, overtime, vacation and retirement benefits are as
follows:
r
2013
Accrued Benefit Obligation, beginning of year $ 503,300 $ 543,500
Current Service Cost 50,900 62,000
Interest Cost 18,600 20,800
Past Service Cost - 6,100
Benefits Paid (63,700) (46,900)
Actuarial (Gain) Loss 18,400 (82,200)
Accrued Benefit Obligation, end of year $ 527,500 $ 503,300
The most recent actuarial valuation of the Citys employee benefit obligation was completed as at
Deember3l, 2012.
The significant actuarial assumptions used in measuring the Citys accrued benefit obligations include
estimated future wage increases and the following:
2013 2012
Discount Rate 4.10% 3.50%
Expected Future Inflation Rate 2.50% 2.50%
7. DEVELOPMENT COST CHARGES
The change in Development Cost Charges is as follows:
Development Cost Charges, beginning of year $ 4,581,473 $ 4,028,807
Net Developer Contributions (Refunds) 1,429,305 830,870
Interest Earnings 104,188 102,157
Project Funding and Revenue Recognized (571,209) (380,361)
Development Cost Charges, end of year $ 5,543,757 $ 4,581,473
8. DEBT
Debt includes long-term debt and temporary borrowing as follows:
[
I
Long-term debt (a) $ 7,299,070 $ 4,422,763
I
Temporary Borrowing (b) 732,944 3,000,000
L
Total $ 8,032,014 $ 7,422,763
a) Long-term debt:
The City obtains debt financing through the Municipal Finance Authority in accordance with the
Community Charter to finance certain capital expenditures.
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8. DEBT (continued)
The gross and outstanding amounts of the long-term debt are as follows:
..-
:. . .2013.
.:
., 20i2
Civic Centre, Bylaw 2368, 3.73%, due 2035 $ 2,403,278 $ 2,471,440
Arena Acquisition, Bylaw 2408, 3.73%, due 2025 1,832,730 1,951,323
Facility Construction and Revitalization Bylaw 2429, 2%, due 2033 3,063,062 -
Total $ 7,299,070 $ 4,422,763
Future sinking fund and principal payments on net outstanding long-term debt over the next five
years and thereafter are as follows:
Year 4Amount.
2014 $ 344,458
2015 357,188
2016 365,192
2017 373,517
2018 382,175
Thereafter 5,476,540
Total $7,299,070
b) Temporary Borrowing:
The City has temporary capital financing through the Municipal Finance Authority Interim
Financing program for the following capital projects:
. -. . .
. 2013 -. 2012
Drainage Utility, Bylaw 2430 $ 4,500,000 $ 732,944 $ -
Facility Construction and Revitalization, Bylaw 2429 7,150,000 - 3,000,000
Total $11,650,000 $ 732,944 $ 3,000,000
Regular principal payments are not required, but funds borrowed under this program must either
be repaid or converted to long term borrowing through a debenture issue within five years. The
outstanding balance bears interest at approximately prime less 1.25%, which is paid monthly.
9. TANGIBLE CAPITAL ASSETS
Schedule I details Tangible Capital Asset cost and accumulated amortization information. As at
December 31, 2013, the City held $3,163,590 in assets under construction that were not yet amortized
(2012 -$1,380,609)
During the year the assets valued at $254,040 (2012 -$29,174) were contributed to the City and recorded
as revenue.
During fiscal 2012, the City incurred a gain of $12.3 million on the disposal of two parcels of property.
1].
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10. ACCUMULATED SURPLUS
Accumulated Surplus includes Equity in Tangible Capital Assets, Current Fund Surplus and Statutory
Reserves as follows:
:2013r: 2012;::
Unappropriated Balance
Current Fund Surplus $ 13,730 $ 206,765
Appropriated Surplus
Statutory Operating Reserves 2,898,082 1,957,574
Statutory Capital Reserves 13,284,739 13,338,853
16,182,821 15,296,427
Investment in Tangible Capital Assets 164,921,016 163,460,621
Total Accumulated Surplus $181,117,567
I
$178,963,813
11. SEGMENTED INFORMATION
For reporting purposes, City activities have been aggregated into functional segments based on the
services each activity provides. The Consolidated Schedule of Segment Disclosure (Schedule 3) reports
the revenues and expenses that are directly attributable to each functional segment. The revenues and
expenses that cannot be directly attributable or allocated on a reasonable basis to individual segments
are reported in the unallocated segment. The following describes the services included in each segment:
Genera! Government Services
The General Government segment includes administration, legislative, financial, human resources,
information technology, economic development and sustainability services.
Protective Services
The Protective Services segment includes Police services provided by the RCMP and support services by
the District of Maple Ridge, fire protection, bylaw enforcement, business licensing, building inspection,
animal control and emergency program services.
Transportation Services
The Transportation Services segment includes engineering, operations administration, and roads
maintenance services.
Utility, Solid Waste and Dyking Services
The Utility, Solid Waste and Dyking Services segment includes drainage, water, and sewer utility
services, the solid waste collection and disposal service and dyking services.
Recreation and Cultural Services
The Recreation and Cultural Services segment includes parks and recreation services provided by the
District of Maple Ridge, library services provided by the Fraser Valley Regional Library, and the
operations of the Pitt Meadows Arena.
Planning Services
The Planning Services segment includes services for managing development and community planning.
12
- 75 -
11. SEGMENTED INFORMATION (continued)
Unallocated
The Unallocated segment includes the following revenues and expenses that cannot be directly
attributable or reasonably allocated to a segment: municipal property taxation and penalties and interest
charged thereon, taxes in lieu, return on investments, and interest paid on development cost charge
funds and tax prepayment accounts.
12. MUNICIPAL PENSION PLAN
The municipality and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed
pension plan. The board of trustees, representing plan members and employers, is responsible for
overseeing the management of the Plan, including investment of the assets and administration of
benefits. The Plan is a multi-employer contributory pension plan. Basic pension benefits provided are
based on a formula. The plan has about 179,000 active members and approximately 71,000 retired
members. Active members include approximately 62 contributors from the City of Pitt Meadows.
The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding deficit for
basic pension benefits. The next valuation will be as at December 31, 2015 with results available in
2016. Employers participating in the Plan record their pension expense as the amount of employer
contributions made during the fisal 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 reliablebasis for allocating the obligation, assets and cost to the individual employers
participating in the Plan.
The City of Pitt Meadows paid $385,168 (2012 - $368,811) for employer contributions while employees
contributed $324,957 (2012 - $317,172) to the Plan in fiscal 2013.
13. CONT1NGENT LIABILiTIES AND COMMITMENTS
a) The City is a member of the Municipal Insurance Association (MIA), which operates under a
reciprocal insurance exchange agreement The main purposes of the exchange agreement are:
(1) to pool the risk of third party liability claims against member municipalities (approximately 170)
in order to allow for stable financial planning related to those liability claims; and (2) to engage in
broad risk management strategies to reduce accidents or occurrences that may result in liability
claims against the City. The City is assessed an annual premium by MIA based on factors such
as population, administrative costs, premium tax and re-insurance costs. MIA is subject to
financial oversight by the Provincial Government.
b) The City self insures for certain potential financial losses arising from the penetration of water into
building envelopes (leaky buildings) and acts of terrorism, for any claims made after January 1,
2002.
c) The City has cost sharing agreements with the District of Maple Ridge to provide services in a
more efficient and cost effective manner. These agreements cover the provision of all parks and
leisure services, and police housing and support services. The costs are shared on the basis of
proportionate population, and Council can terminate the agreement(s) by providing four months to
one years notice.
13
- 76 -
13. CONTINGENT LIABILITIES AND COMMITMENTS (continued)
d) The City has a long-term service agreement with another organization for the provision of fire and
public works dispatch services. This agreement has an annual cost of approximately $34,000
and will expire on December 31, 2014.
e) The City has been named defendant in a number of claims that are currently pending. In
determining their estimated exposure the City has relied upon their understanding of the claims,
including activities undertaken by the other parties, as well as discussions with legal counsel. In
those cases where an unfavourable outcome is likely, a provision for anticipated costs has been
accrued. In the opinion of management, the amount of any loss from these claims cannot be
reasonably estimated, nor can the likelihood of their outcomes be known at this time. Therefore,
management has made no provision for these claims and any future settlement will be accounted
for in the year of settlement.
f) As at December 31, 2013 there were various property assessment appeals pending. The
outcome of those appeals may result in adjustments to property taxes receivable for the current
and prior years. The City has made no specific provision for these appeals as the outcome is
indeterminable.
g) The City is a member of E-Comm, an organization comprised predominately of member
municipalities, for the purpose of providing emergency dispatch services. The City is represented
on the board, and as a Class A shareholder has voting rights should the organization want to
incur additional debt. The E-Comm facility was constructed using debt as a financing mechanism
and members are liable for a proportionate share of that debt. This debt is repaid by members
through annual fees charged by E-Comm. Should E-Comm dissolve, members would be liable
for a proportionate share of any residual debt. Alternatively should a member choose to opt out
of E-Comm, they would be liable for a proportionate share of debt at the time of withdrawal.
h) On September 15, 2009 the City agreed to an Offer to Lease for approximately 12,200 square
feet of space at 12059 Harris Road, Pitt Meadows for the purpose of relocating the Pitt Meadows
Library in 2011. The lease commenced March 1, 2012, ninety days after the fixturing period, for a
term of ten years. The annual minimum rent is $151,000 and is subject to annual CPI increases
in the second five year period of the term.
i) In October, 2010 the City signed an Offer to Lease for approximately 9,500 square feet of space
in a seniors residential facility for the purposes of operating a Seniors Centre. Construction of
the facility began in 2011, and the lease commenced in January 2013. The term of the lease is
forty years plus a 20 year renewal option. The rent for the initial 40 year term is $1,549,506,
prepaid at the commencement of the lease in 2013.
j)
In February, 2011 the City signed an Operating and Maintenance Agreement with Nustadia
Recreation Inc. for the operation and maintenance of the Pitt Meadows Arenas. The agreement
was effective May 1, 2011, with an initial term of five years and four optional renewal periods. An
annual management fee of $100,000 is payable under the agreement (adjusted annually for
inflation), with payments due in equal monthly installments.
k) The City has a long-term service agreement with the Province of British Columbia for the
provision of police services by the Royal Canadian Mounted Police with an annual cost of
approximately $3.3 million. The current agreement commenced April 1, 2012 with an expiry date
of March 31, 2032.
4
- 77 -
13. CONTINGENT LIABILITIES AND COMMITMENTS (continued)
I) In March 2013 the City was the recipient of funds under the Green Municipal Fund (Project
10297) Loan and Grant Agreement in the amount of $3,141,602 in loan proceeds and $378,320
in grant proceeds. A portion of the funds have been used to repay the 2012 $3,000,000 balance
of the temporary borrowing for the Facility Construction and Revitalization, Bylaw 2429.
14. BUDGET
The budget amounts which are presented for comparative purposes reflect the statutory balanced budget
as adopted by Council on February 5, 2013 adjusted for amortization and other items for comparability
with the actual results.
The following reconciles the balanced statutory budget and the budget surplus reported on the
Consolidated Statement of Operations.
Add:_Budgeted_Capital_Expenditures
General Government Services 806,300
Protective Services 24,700
Transportation Services 2,210,200
Water Services 1,112,000
Sewer Services 945,000
Drainage Services 6,527,900
Recreation and Cultural Services 1,968,500
Budgeted Reduction in Debt Principal 263,551
Budgeted Transfer to Own Reserves 7,166,711
Gain on Disposal of Tangible Capital Assets (Actual) (53,611)
20,971,251
Less: Budgeted Transfer from Own Reserves 9,337,440
Budgeted Proceeds from Borrowing 2,901,000
Amortization Expense (Actual) 4,81 0,081
17,048,521
Budget Surplus, as per Consolidated Statement of Operations $ 3,922,730
15. COMPARATIVE FIGURES
Certain comparative figures have been reclassified to conform to the current year presentation.
Surplus as
I
I. S
- 78 -
Consolidated Schedule of Tangible Capital Assets and Accumulated Amortization
FortheYearEnded December31, 2013
Schedule I
2013
Cost
Amortization
2013 2012 Balance
Balance
Beginning of
Balance End of Beginning of
Balance End of Asset Category Year Additions Disposals Year Year Amortization Disposals Year Net Book Value Net Book Value
Buildings
$ 31,209,544
$ 1,276,582 $ 4,568 $ 32,481,558 $ 9,615,103 $ 1,098,426 $ 4,569 $ 10,708,960 $ 21,772,598 $ 21,594,441
Drainage Infrastructure 25,694,637 2,069,204 1,032 27,762,809 9,008,182 448,110 1,032 9,455,260 18,307,549 16,686,454
Dyking Infrastructure 12,026,612 -
- 12,026,612 - - - - 12,026,612 12,026,612
Equipment and Furnishings 4,400,551 393,401 170,679 4,623,273 2,711,161 387,301 170,608 2,927,854 1,695,419 1,689,389
Land
51,250,042 - - 51,250,042 - - - - 51,250,042 51,250,042
Land Improvements 8,635,565 187,362 - 8,822,927 1,704,978 348,286 - 2,053,264 6,769,663 6,930,586
Leasehold Improvements 1.302,970 -
- 1,302,970 97,723 130,297 - 228,020 1,074,950 1,205,247
Other Infrastructure 5,371,722 - - 5,371,722 521,934 91,553 - 613,487 4,758,235 4,849,788
Road Infrastructure 43,028,847 1,165,618 390,815 43,803,650 18,547,500 1,239,658 363,535 19,423.623 24,380027 24,481,348
Sewer Infrastructure 13,413,853 256,390 23,027 13,647,216 4,682,021 193,433 20,626 4,854,828 8,792,388 8,731,831
Vehicles
4,465,576 435,120 147,905 4,752,791 2,122,654 342,207 147,905 2,316,956 2,435,835 2,342,924
Water Infrastructure 30,756,778 1,165,499 423,361 31,498,916 11,662,057 530,809 383,662 11,809,204 19,689,712 19,094,722
TOTAL
$231,556,697 $ 6,949,176 $ 1,161,387 $ 237,344,486
$ 60,673,313 $ 4,810,080 $ 1,091,937 $ 64.391,456 $ 172,953,030 $ 170,883,384
- 79 -
Consolidated Schedule of Municipal Property Taxes and Other Tax Levies
Schedule 2
Schedule of Municipal Property Taxes:
2013 Budget 2Ol3Actual 2Ol2Actual
Real PropertyTaxes
Residential $ 9,651,951 $ 9,601,469 $ 9,232,696
Utilities 233,644 222,641 223,674
Majorlndustry 122,321 122,321 119,001
Light Industry 695,244 754,385 671,332
Business 4,333,593 4,098,516 4,292,573
Recreational/Seasonal 226,575 221,018 219,569
Farm 439,513 451,264 438,153
15,702,841 15,471,614 15,196,998
Prior Years Re-assessments - 48,084 - 28,130 2,527
Total Municipal Property Taxes $ 15,654,757 $ 15,443,484 $ 15,199,525
In addition to its own tax levies, the City is required to collect taxes on behalf of other taxing
authorities, and remit to those authorities. Total taxes levied and remitted are as follows:
2013 2012
Municipal Property Taxes
$ 15,443,484 $ 15,199,525
Levies for Other Authorities:
Provincial School Taxes 7,868,205 7,879,608
Greater Vancouver Transit Authority 1,480,019 1,552,768
British Columbia Assessment Authority 236,225 239,977
Greater Vancouver Regional District 223,660 214,446
Municipal Finance Authority of British Columbia 726 742
9,808,835 9,887,541
Total Tax Levies
$ 25,252,319 $ 25087,066
17
- 80 -
Consolidated Schedule of Segment Disclosure
Schedule 3
General
Government Protective
Services Services
2013 Actual
Utility, Solid
Waste and Recreation and
Transportation Dykirtg Cultural Planning
Services Services Services Services
REVENUES
Municipal Property and Other Taxes
Utility,Solici Waste and Dyking Levies
Sale of Services
Licenses, Permits, Penalties and Fines
Return on lnves1jients
Grants and Contributions
Gain (Loss) on Disposal of TCA (Note 9)
EXPENSES
Salaries and Benefits
Contracted Services
Supplies, Materials and Equipment
o Purchase of Water and Sewer Levy
Amortization
Interest Charges
Less: Internal Equipment Charges
2013 Budget
______________
Unallocated
$ - $ 15,735,622
$ - $ - $ - $
- -
- 8,415,407
356,704 57,199 109,490 1,100
- 235,086 1,292 16,273
111,997 18,048 545,966 1,767,999
- -
- 11,512 - 42,099
468,701 310.333 645,236 10,158,680
2,324,424 1335,719 1261,743 829,639
1,013,820 4,549,777 517,938 2,252,523
372,158 210,010 487,911 314,385
- -
- 3,395,914
648,927 156,567 1,531,054 1,172,353
262,785 - - -
4,622,114 6,252,073
$
1,151,944
449.545
1,601,489
4,455,281
30.970
1,301,179
186,667
479,912
258,167
16,660,368
_______________ _______________ _______________________________ _______________ _______________ _______________
Consolidated
_______________
$ 15,735,622
8,415,407
1,687,192
872,567
479,912
3,299,872
- 53,611
____________
______________ ______________ ______________ ______________ ______________ ______________ _____________
30,436,961
______________
- 6,091,011
- 12,813,036
- 1,421.824
- 3,395,914
- 4,810,080
- 262,785
_____________
3,798,646 7,964,814 5,787,430
- 28,794,650
- - -
- (511,443) (511,443) (641,596)
4,622,114 6,252,073 3,798,6.46 7,964,814 5,787,430 369,573 - 511,443 28283,207 29,183,097
10,755
433,249
148,150
592,154
339,486
23.697
6,390
Consolidated
(Note 14)
$ 15,945,628
8,453,110
1,899,146
649,625
758,600
5,453,129
53,611
33,105,827
6,308,952
13,407,741
1,517,953
3,533,828
4,810,081
246,138
29,824,693
369,573
ANNUAL SURPLUS
$ (4,153,413) -s 5,941,740 $ (3,153,410) $ 2,193,866 $ (4,185,941) $ 222,581 $ 17,171,811 $ 2,153,754 $ 3,922,730
- 81 -
Consolidated Schedule of Segment Disclosure
Schedule 3 (continued)
2012 Actual
General
Government Protective Transportation
Services Services Services
Utility, Solid
Waste and Recreation and
Dyking Cultural Planning
Services Services Services
$ $ - $
1,197,973
REVENUES
Murvcrpal Property and Other Taxes
litllity,SoHd Waste and Dyking Levies
Sale of Services
Licenses, Pennits, Penalties and Fines
Return on Investments
Grants and Contributions
Gain (Loss) on Disposal of TCA (NoteS)
EXPENSES
Salaries and Benefits
Contracted Services
Supplies, Materials and Equipment
o Purchase of Water and Sewer Levy
Amortization
Interest Charges
Less: Internal Equipment Charges
ANNUAL SURPLUS
8,005,391
3,743
10,243
399,210 912,739
8,418,587 2,110,712
$
114,865
2,276
747,832
864,973
1,212,560
548,658
530,672
1,485,203
$
309,101
222,793
12,220,961
12752,855
2,090,810
1,043,361
345,127
533,673
478,160
4,491,131
4,491,131
$ 8,261,724
$
62,820
205,736
52,630
321,186
1,349,372
4,786,573
247,425
147,778
6,531,148
6,531,148
$ (6,209,962)
Unallocated
$ 15,470,519
202,438
556,755
539,915
16,769,627
13,112
347.547
20,000
380,659
320,460
16,092
6,963
773,698
1,876,945
375,491
3,433,837
1,140,460
8,599
Consolidated
$ 15,470.619
8,005,391
1,701,614
768.240
556,755
2,895,119
12,220,961
41,618,599
5,769,749
12,648,055
1,528,921
3,433,837
4,591,381
486,759
28,458,702
22,849
4,377,426
23,243
1,284,267
Consolidated
$ 15,313,330
8,150,611
1,819,000
807,562
677,000
1,711,115
12,220,961
40,499,579
6,086,606
11,857,484
1,871,560
3,523,215
4,591,381
10,000
27,740,246
3,777,093 7,608,030 5,707,785
3,777,093
S (2,912,120)
343,516
7,608,030 5,707,785 343,515
$ 810,567 S (3,597,073) $ 37,144
(474,633) (474,633) (596,434)
(474,633) 27,984,069 27,143,812
$ 17,244,260 $ 13,634,530 $ 13,355,767
- 82 -
SCHEDULE SHOWING THE REMUNERATION AND EXPENSES PAID TO OR ON BEHALF OF ELECTED OFFICIALS AND
EMPLOYEES
ELECTED OFFICIALS:
NAME
2013
POSITION
Benefits
Base Salary and Other Expenses
WALTERS, DEBRA
BELL, BRUCE
BING, DOUG
ELKERTON, JANIS
MIYASHITA, TRACY
MURRAY, DAVID
OCONNELL, GWEN
Mayor
Councillor
Councillor
Councillor
Councillor
Councillor
Councillor
67,002
25,126
10,484
25,126
25,126
25,126
25,126
3,863
2,630
1,940
2,630
2,630
2,630
2,630
TOTAL ELECTED OFFICIALS
OTHER EMPLOYEES (excluding those listed above):
$ 203,114 $ 18,952 $ 10,549
Benefits
Total of other employees with base salary + benefits and other less than $75,000
TOTAL EMPLOYEES
2,526,237 30,357 42,551
$ 4,498,578 $ 184,155 $ 103,939
*Benefits
and Other include taxable benefits (MSP, group life) and lump sum payments including leave balance payouts (ie banked
vacation, earned time, acting pay and overtime)
5,541
35
2,693
1,989
292
NAME POSITION
Base Salary and Other Expenses
Other employees with base salary + benefits and other greater than $75,000:
BROWN, MARTIN Network Specialist Support System 73,909 8,162 1,428
BRUCE, DAVE Building Inspector 73,909 1,419 407
CHATTON, ROBERT Assistant Fire Chief-Training Officer 103,245 2,548 330
CROWTHER, KELLY Utilities Operator-Water 66,806 8,522 1,622
DEBOER, YNTO (Ike) Engineering Services Coordinator 77,074 435 339
DOULL, MURRAY Foreman-Public Works 68,610 12,918 70
EVANS, RANDY Operations Superintendant 103,246 3,511 9,863
GEMPERLE, CHANTAL Building Inspector 73,909 1,664 1,571
GROUT, KIMBERLEY Deputy CAO/Director of Ops. & Dev. Services 149,481 1,083 8,589
HARDING, CHERYL Manager of Financial Services 102,476 6,675 2,842
JOLLEY, DONALD Director of Fire Services 121,469 892 4,338
JONES, LORNA Director of Human Resources/Communications 108,410 5,081 732
KENNEY, KELLY Manager of Legislative Services 84,063 1,706 4,368
KYLE, SCOTT Fire Safety Technician 76,190 14,467 -
LARSSON, MIKE Fire Safety Technician 76,190 13,228 1,501
PARR, DANA Planner II 87,446 1,576 1,156
PERRIE, BRAD Assistant Fire Chief 103,245 3,229 2,435
PHILP, DAVE Business Analyst/IT Coordinator 103,245 5,205 1,854
RUDOLPH, JAKE Chief Administrative Officer 149,110 32,867 12,797
WILLIAMS, BOB Utilities Foreman 69,847 16,800 1,726
ZANON, KATE Director of Corporate & Business Services 100,462 11,811 3,419
Prepared under the Financial Information Regulation, Schedule 1, section6(2), (3), (5)and (6) DM#1 18780 - 83 -
2013
Supplier Name
ment to
____
-pIie.
ACEE ,- 11 .13LTD.
___________________
50,1032
ATO.. D CRAYON viE DEVELOPMENT LTD 28,906.93
AURA OFFICE ENVIRONMENTS INC._____________________ 57,893.73
AVSOLUTIONS
_________________________
83,017.35
B.C. HYDRO & POWER AUTHORITY____________________ 544,598.53
B.C. PENSION CORPORATION . 710,125.41
BDODUNWOODY
____
37,003 00
BRANDT TRACTOR LTD.
____ _______
154,438.43
BRJTISH COLUMBIA LIFE & CASUALTY COMPANY___________ 36,966.61
CAN DO CONCRETE
___________
65,56200
CHEVRON CANADA LTD.
1
119,786.61
CITY OF SURREY
- J
37,013.40
COBRA ELECTRIC LTD.
_________
28,773.92
COLUMBIA BITULITHIC IA DIVISION OF LAFARGE
_______
914,014.30
CORIX WATER PRODUCTS LP
______
407,788.03
CROCKER EQUIPMENT CO. LTD.
______
115,279.36
DAMS FORD LINCOLN SLS LTD
______
124,758.05
DIRECT ENERGY BUSINESS
J
- 36,251.02
DIRKS LANDSCAPE DESIGN BUILD LTD.
1
70,350.00
DISTRICT OF MAPLE RIDGE t__3,316,769.30
DOMINIC TRANSPORT LTD. 43,465.08
FINNING (CANADA) A DIVISION OF FINNING 41,428.40
FORTIS BC- NATURAL GAS 35,265.97
FRASER RICHMOND SOIL AND FIBRE LTp. 107,817.58
FRASER VALLEY REONAL UBRARY - 873526.00
.kSIcKI LTD. -
I1.
7:787.1
GE INTELLIGENT PLATFORMS CANADA 31,373.80
GLE GREEN LANDSCAPE EXPERTS LTD. 29,941.85
GOLDEN MEADOWS BILLINGS DEVELOPMENT LTD. 198,447.14
GREATER VANCOUVER SEWERAGE & DRAINAGE______ 1,637,687.46
GREATER VANCOUVER WATER DISTRICT
______
1 1,687,128.34
HANKS TRUCKING & BULLDOZING
______
162,163.76
INNOVATIVE PARTS & SOLUTIONS LTD. 28,567.62
INSIGHT CANADA INC. . 55,462.77
INTERNATIONAL WATER SCREENS CO. 102,200.02
ISL ENGINEERING AND LAND SERVICES LTD . 518,630.52
JACK CEWE LTD. 182,118.32
JENT CONSTRUCTION LTD.
______
79,061.77
LEKO PRECAST LTD .
_____T
27,104.00
MAR-TECH UNDERGROUND SERVICES LTD. 171,934.33
MCRAES ENVIRONMENTAL SERVICES LTD. 50,652.92
MCRAES POWER SWEEPING LTD 30,075.26
MEIER & COMPANY INSURANCE E AGENCIES (MISSION)_LTD 26,780.00
MERLETTI CONSTRUCTION (1999) LTD.
______ ________
I
44,647.98
METRO VANCOUVER J 470,767.24
MILLS BASICS 28,740.42
MINiSTEROFRNANCE
t 60,621.50
MUNICIPAL INSURANCE ASSOCIATION 169,653.00
MURDY & MCALLISTER 55,205.76
NUSTADIA RECREATION INC. 25,101.86
ONE STOP SAFETY SERVICES CORPORATION 32,187.19
- 84 -
City of Pift Meadows
2013
Aggregate
Supplier Name
Payment to
Supplier
PACIFIC ACE SPORTS SURFACES & EQUIPMENT LTD 53 728 50
PACIFIC BLUE CROSS - 123 747 57
PAX CONSTRUCTION LTD 478,579.55
PITT RIVER QUARRIES DIV OF LAFARGE CANADA INC 39,984.55
POLAR INDUSTRIES LTD. 29,732.94
RAINCITY SUPPLIES LTD 41 489 27
RAYBERN ERECTORS LTD. 34031.96
RCMP - RECEIVER GENERAL 3,166,815.29
RECEIVER GENERAL - PAYROLL DEDUCTIONS 1,349,300.84
SANDPIPER CONTRACTING LTD 984,308.24
SCADA CONTROLS CENTRAL LTD 84,067.10
SOLIb FOUNDAtIONS CONSULTING LTD. 42,339.57
STROHMAI ERS EXCAVATING LTD. 795,753.25
SUDDEN SERVICE TECHNOLOGIES CORP 84,611.26
SULZER PUMPS WASTEWATER CANADA INC. 250,641.97
SUTTLE RECREATION INC.
1
70,425.96
TELUS 38,840.79
TELUS MOBILITY 30 251 64
TELUS SERVICES INC
1
34,540.80
TIMES NEWSPAPER 25,294.26
TOURISM MAPLE RIDGE AND PITT MEADOWS 47,982.52
TRB ARCHITECTURE AND INTERIOR DESIGN INC. 239,450.56
TUNDRA PLUMBING LTD. 29,476.31
URBAN SYSTEMS 53 97746
VADIM SOFTWARE 29,045.83
VERMEER OF BC EQUIPMENT LP 25 189 92
WASTE MANAGEMENT OF CANADA CORP 1,276,441.80
WESBROOKE RETIREMENT LIMITED PARTNERSHIP 1,529,506.00
WHOLESALE FIRE & RESCUE LTD. 27,307.19
WILLIS CANADA (1999) INC. 149,304.00
WINVAN PAVING LTD. 72,085.29
WOLF FLAGGING 27,509.44
WORKSAFE BC - WORKERS COMPENSATION BOARD 51 39545
TOTAL AMOUNT PAID TO SUPPLIERS WHO RECEIVED
AGGREGATE PAYMENTS EXCEEDING $25,000 FOR GOODS AND
SERVICES
$25,382,101.73
TOTAL AMOUNT PAID TO SUPPLIERS WHO RECEIVED
AGGREGATE PAYMENTS OF $25,000 OR LESS
$2,531,197.67
TOTAL AMOUNT PAID TO SUPPL_ EXCEEDING
$25,000
$0.00
TOTAL PAYMENTS TO SUPPLIERS FOR C .. .D SERVICES $27,913,299.40
- 85 -
STATEMENT OF SEVERANCE AGREEMENTS
There were no severance agreements made between the City of Pitt Meadows and its
non-unionized employees during fiscal year 2013.
Prepared under the Financial Information Regulation, Schedule 1, subsection 6(8). #119579v1
- 86 -
STATEMENT OF CONTRACTS WITH COUNCIL MEMBERS OR FORMER COUNCIL MEMBERS
There were no contracts made between the City of Pitt Meadows and its Council Members or
former Council Members during fiscal year 2013.
#1 19580v1
- 87 -
Supplier Payments over $25,000
COUNCIL
50,103.62! Maclean Park Excavating
I 57,893.73 City Hall Workstations
83,017.35 Council Chambers & Annex Audio Visual
- .... -.:.. -..
____
154,438.43 John Deere Backhoe
65 562 00 Vanous Sidewalk/Concrete
_
- -. - ....
28 (1) Traffic & St Light Repairs &Maintenance
914,014.301
__________
(1) Road Patching, Asphalt, Duraphalt
407,788.03 (1) Water Meter Program/Misc Waterworks
_j
115,279.36! !Zamboni
J_
124,758.05 One Ton Crew Cab/Chassis
7030,,tMacLeanPark Landscaping
-----!---
-..
117,787.19 (1). Culvert Replacement & Fill Site Maintenance
31,373.80 Scada Software Upgrades & License
29,941.85 (1) Parks & Street Landscaping
162,163.76, (1) Culverts & Katsie Slough Ditch Cleaning
28,567.62 (1) FireHall Training Ground & Water Treatment
102,200.02: McKechnie Trash Racks
- 518,630.52:
.__.._
,Engineering Capital Works
182,118.32. Various Roadworks
79,061.77 PM Park Caretaker Residence
27,104.00 North Bonson/Somerset Park Wsshrooms
3433
Sewer Inspection
_____________
44,647.98! PRV-Lougheed/Old Dewdney Tr Rd
-
Arena Equipment
..387A9
. ...
_.(1)f
icFiagging
53,728.50 . Parks Improvements
Renovations - Rec Centre & Police Office
I 39,984.55 Gravel/Road Base Materials
29,732.94 (1) HVAC Repairs & Maintenance
_______
34,031.96 Fencing-Various Locations
36,251.02: Natural Gas Charges
3,316,769.30,RCMP Housing & Support/Parks & Leisure Services
43,465.08 Off Road Ditch & Salt Transportation Services
41,428.40 Sewer Pump Station Maintenance
35,265.97: Natural Gas Charges
107,817.58Curbside Organics Tipping Fees
673,526.00LibraryLevy -
________
198,447.14 Library Lease
1637,687.46. Sewer Levy & Solid Waste Tipping Fees
T 1687,128.34 Water Purchases
55,462.77 Microsoft License & Maintenance
- T
- .
- _i___
60652 92 Operations Hydro Vac Services C)
30,075.26, Operations - Street Sweeping
26,780.00!Fleet Insurance Broker- Meier Insurances
______
m
_________
470,767.24Principal & Interest Debt Payments
_____________ ___________
28,740.42!Omce Supplies
__________ ___________
ip1Ierpittarcs.: Medical Services Plan
- ._.L6JLffSS -.
I
W
- :
123,747.57: Payroll Remittance - Medical
41,489,27 Facilities - Janitorial Services
3.166.815,29:RCMP Services -
I CAPITAL EXPENDITURES OPERATING
Aggregate . .
Supplier Name Payment to CONTRACTOR OTHER . CONTRACTOR. OTHER
# Supplier /CONSULTANT 1 VENDORS ! PROJECT /CONSULTANT VENDORS DESCRIPTION
-. ,,,
28,906,93 iT Website Support
544 598 53!
Hydro Services
710,125.41 Payroll Remittance -Pension
_________
37,003.00 City Audit Services
________
36,966.61 Payroll Remittance-Life Ins/ADD
119,786.61 Vehicle & Equipment Fuel
37,013.40!Fire Dispatch Services
1 ACE EXCAVATING LTD. 50,103.62
2ATOMlC CRAYON WEB DEVELOPMENT LTD 28906.93
3 AURA OFFICE ENVIRONMENTS INC
:
57,893.73
4 AV SOLUTIONS - ,83 01735
5 B.C.HYDRO&POWERAUTHORITY
6 B.C. PENSION CORPORATION 710,125.41
7 .BDODUNW000Y
-
8 BRANDT TRACTOR LTD - 1 154,438.43
9 ,BRITISH COLUMBIA LIFE & CASUALTY COMPANY 36,966.61
10 CAN DO CONCRETE
__[,
65,562.00
11 CHEVRON CANADA LTD.
- j
119,786.61
12 CITY OF SURREY 37,013.40
13 COBRA ELECTRIC LTD 28,773.92
14, COLUMBIA BITULITI-HC IA DIVISION OF LAFARGE - 914,014:30
15 CORIX WATER PRODUCTSLP 407,788.03
16 CROCIcER EQUIPMENT CO. LTD. 115,279.36
17 DAMS FORD LINCOLN SLS LTD 1258.05
18 DIRECT ENERGY BUSINESS
] 36,251.02
19 DIRKS LANDSCAPE DESIGN BUILD LTD
_______
350.00
20 DISTRICT OF MAPLE RIDGE
1
3,316,769.30
21, DOMINIC TRANSPORT LTD 43,465.08
22 FiNNING (CANADA) A DIVISION OF FINNING 41,428.40
23 FORTIS BC- NATURAL GAS
I
35,265.97
24 FRASER RICHMOND SOIL AND FIBRE LTD r107,817.58
25 FRASER VALLEY REGIONAL LIBRARY
J
873,526.00
26 G. KOSICKI LTD. - - 1 117,787.19
27 GE INTELLIGENT PLATFORMS CANADA - l 31 373.80
28 GLE GREEN LANDSCAPE EXPERTS LTD. 29,941.85
29 GOLDEN MEADOWS BILLINGS DEVELOPMENT LTD 1 198,447.14
30 GREATER VANCOUVER SEWERAGE & DRAINAGE 1637 687 46
31 GREATER VANCOUVER WATERDISTRICT 1,687,128.34
:
HANKS TRUCKING & BULLDOZING 162,163.76
33 INNOVATIVE PARTS &SOLUTIONS LTD -
..! 28,567.62
34 INSIGHT CANADA INC
J
5546277
35 INTERNATIONAL WATER SCREENS CO. 102,200.02
36 . ISL ENGINEERING AND LAND SERVICES LTD 518,630.52
37 JACK CEWE LTD. - , 182,118.32
38 JENT CONSTRUCTION LTD. 79,061.77
39LEKO PRECAST LTD
127104.00
40 MAR-TECH UNDERGROUND SERVICES LTD. 171,934.33
41 MCRAES ENVIRONMENTAL SERVICES LTD. - - 50652.92
42 MCRAES POWER SWEEPING LTD - 30,075.26
MEIER & COMPANY INSURANCE E AGENCIES (MissIoN> LTD 26,780.05
44 MERLETTI CONSTRUCTION (1999) LTD. , 44,647.98
45 METRO VANCOUVER -. - - - - , 470,767.24
46 MILLS BASICS - - - 28,740.42
47 5I3 OF FINANCE
______
60,621.55
48 MUNICIPAL INSURANCE ASSOCIATION - 169,653.oC
49 MURDY & MCALLISTER - - 55,205.76
50 NUSTADIA RECREATION INC. 25,101.86
51 ONE STOP SAF TY SERVICES CORPORATION - ,! 32,187,if
52 ,PACIFIC ACE SPORTS SURFACES&EQUIPMENT LTD. 53,728.55
53 PACIFIC BLUE CROSS I 123,747.57
54 RAJ( CONSTRUCTION LTD 478,579.55
55 PITT RIVER QUARR!ES DIV OF LAFARGE CANADA INC - 39,984.55
56 POLAR INDUSTRIES LTD.
F 29,732.94
57 RAINCITY SUPPLIES LTD - 41,489.27
58 RAYBERN ERECTORS LTD. 34,031.96
59 RCMP-RECEIVERGENERAL 3.166.815.25
1 of 2 DML1VE-#1t9365vt-2e13_sOFi_Suppiier_Listing..pvw_825_CsO.XLS
- 88 -
ATTACHMENT B
2013 Supplier Payments over $25000
COUNCIL
CAPITAL EXPENDITURES
OPERATING
Aggregate
Supplier Name Payment to CONTRACTOR OTHER CONTRACTOR OTHER
#
Supplier /CONSULTANT VENDORS PROJECT !CONSULTANT VENDORS DESCRIPTION
60 RECEIVER GENERAL- PAYROLL DEDUCTIONS 1,349,300.84
..- . .
1,349,300.84 Payroll Remittance
61 SANDPIPER CONTRACTING LTD 984,308.24 984,308.24: Various Roadwork Construction
62 SCADA CONTROLS CENTRAL LTD - 84,067.10 84,067.10 (1):SCADA Upgrades & Maintenance -- . . -
63 SOLIDFOUNDATIONSCONSLILTINGLTD - 42339.57 ,-
----- -. -- -
42,339.57 - :SustainabitityConsultanl
64 STROHMAIERS EXCAVATING LTD 795,753.25 795,753.25 McKechnie Drainage -
65 SUDDEN SERVICE TECHNOLOGIES CORP 84,61 1.26 84,61 1.26 (1) IT Support Services
66 SULZER PUMPS WASTEWATER CANADA INC 250,641.97 250,641.97 Baynes Rd Pump
67 SUTTLE RECREATION INC . 70,425.96 70,425.96 . Harris Park Bleachers . I
68 TELUS
38,840.79
.. - ... . ._j-.
38,840.79Telephones -
69 TELUS MOBILITY
-. ...
30,25 64Mobility Services
70 TELUS SERVICES INC

- ._L.
34,540.80!lntemetServices
71 TIMES NEWSPAPER . 25,294.26
. - . 25,294.26 Various Advertising Requirements
72 TOURISM MAPLE RIDGE AND PITT MEADOWS -- 47,982,52 -
-U-- - -
47,98252 - - Economic Development - Visitor Operation Centre
73 TRB ARCHITECTURE AND INTERIOR DESIGN INC - 239,450.56 239,450.56 Renovations - Rec Centre & Police Office
74 TUNDRA PLUMBING LTD 29.476.j 29,476 -- . (1) :Variou9 Facility Plumbitg Services . -. --
75 URBAN SYSTEMS
-
53977.48 TransportafionMasterPlan - _ -
-
76 VADIM SOFTWARE
. -. . . . 29,045E3LFinancial System Software License & Support
77VERMEEROFBCEQUIPMENTLP
j_25.j89 25,169.9?: :BrushChipper
. -
78 WASTE MANAGEMENT OF CANADACORP .
Zi.P
. 1,276,441.80SoIid Wsste & Recyctng Collection Services
79 WESBROOKE RETIREMENT LIMITED PARTNERSI-tlP j9,506.00 . - . - i
,- -. .
1,529,506.00Seniors Centre 40 year Prepaid Lease
80 WHOLESALEFIRE&RESCUE LTD.
-
-
. - - . -
27,307t9Vadous Fire Services Supplies
8 WII,LIS PAlPDA(199?)..l4C . -
-
140400
149,304.OoProperty!nsurance
82 WINVAN PAVING LTD 72,085.29 72,085.29, Various Road& Drainage Works - -
83 WOLF FLAGGING
27,509.44 27,509.44 (1) Traffic Flagging Services
4
.
. - -
51,395.45 PayrollRemittance
tOTAL AMOUNT PAID TO SUPPLIERS WHO RECEIVED
AGGREGATE PAYMENTS EXCEEDING $25,000 FOR GOODS AND
-
SERVICES
. $25,382,101.73 5,527,356.39 1,450,996.87 - . - - - - 297,433.02 18,106,315.45
IUIALAMOUNI t-AIU tO UFi-LIhtfS WHO t?.ELbIVELJ
AGGREGATE PAYMENTS OF $25,000 OR LESS
TOTAL AMOUNT PAID TO SUPPLIERS FOR GRANTS EXCEEDING . - :
-
$25,000
$0.00 -
IT0TPAYMENTSTOSUPPLlERSF0RGO0DSANDSERVlcES
$27913299401
.---.-.--,...-------
- -J --
- __:___
- -- -
1. Note: Contractors who provide a combination of both capital and operating services have been reported in the Capital Expenditure section rather than being separated between Capital and Operating due to financial reporting System limitations.
2 of 2
DMUVE41193e.2s_sOF_Sppber_Usrng_over_S2S_5OO.xLE
$2,531,197.67
- 89 -

Pitt Meadows - 2013 Statement of Financial Information

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Pitt Meadows - 2013 Statement of Financial Information

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To: Chief Administrative Officer File No: 05-1830-02/13

From: Director of Finance & Bylaw/Policy No:

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