Regional District of Central Kootenay Financial Statements For 2012

REGIONAL DISTRICT OF CENTRAL KOOTENAY Nelson, BC FINANCIAL STATEMENTS December 31, 2012REGIONAL DISTRICT OF CENTRAL KOOTENAY INDEX TO FINANCIAL STATEMENTS December 34, 2012 PAGE MANAGEMENT REPORT 1 ‘THE INDEPENDENT AUDITORS’ REPORT 2 ‘CONSOLIDATED FINANCIAL STATEMENTS Exhibit - Consolidated Statement of Financial Postion 4 Exhibit2 - Consolidated Statement of Operations 5 Exhibit - Consaldated Statement of Changes in Net Debt 6 Exit 4- Consaldated Statement of Cash Flows 7 Exhibit 5 - Notes to Conscliated Financial Statemonts 8 SUPPLEMENTARY INFORMATION STATEMENTS. ‘A- Balance Sheet - Capital Funds B= Investmentin Capa Assets - Csplal Funds 18 © -Balance Sheet - Reserve Funds 19 D- Balance Sheet - Operating Funds 2 E Summary of Surplses 23 F- Rovenue and Exponaiture 29REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULES: REVENUE AND EXPENDITURE 1 Debenture Debt REVENUE AND EXPENDITURE FOR SERVICES Service 101 - General Administration Services Service 102 - Discretionary Grants (Grants-in-aid) Service 103 - General Govemment - Electoral Areas Service 104 -GIS Service 108 - Protective Inspections Service 106 - Planning and Land Use Service 107 - Community Sustainabiity Service 108 - Community Development Service 110 - Columbia Basin Trust Funding nitive Service 111 - Community Works Funding ‘Service 112 - Feasiblty Study Service Service 113 - Community Tourism Funding ‘Service 115 - Engineering and Environmental Services Service 140 - Economic Development Services - Area A Service 141 - Economic Development Services - Creston and Areas B & © ‘Service 142 - Economic Development Services - Kasio and Area D ‘Service 143 - Economic Development Services - Nelson and Areas E & F Service 144 - Economie Development Services - Salmo and Area G Service 145 - Economic Development Services = New Denver, Silverton, Slocan and Area H Service 146 - Economic Development Services - Lower Arrow, Areas | & J Service 147 - Economic Development Services - Upper Arrow, Area K ‘Service 149 - Economic Development Services = Municipalities and Electoral Areas on West Side of Kootenay Lake except Avoa F ‘Service 170.- Advisory Planning Commission - Area A Service 171 - Advisory Planning Commission - Area B Service 172 - Advisory Planring Commission - Area C Service 173 - Advisory Planning Commission - Ares D Service 174 - Advisory Planning Commission - Area E Service 175 - Advisory Planning Commission - Area F ‘Service 176 - Advisory Planning Commission - Area G Service 177 - Advisory Planning Commission - Area H ‘Service 178 - Advisory Planning Commission - Area | ‘Service 179 - Advisory Planning Commission - Area J Service 180 - Advisory Planring Commission - Area K Service 211 - Fire Protecton Services - Defined Portion of Area A, Rionde! Service 212 Fire Protection Services - Defined Portion of Areas A & C, Wvynndet Service 213 - Fite Protection Services - Defined Portion of Area B, Lister Service 214 - Fire Protection Services Defined Porton of Aroas 6 & C, Creston Contract Service 246 - Fire Protection Services - Defined Porton of Area D, Kasio Contract Service 216 - Fire Protection Services - Defined Porton of Area E, Blewelt Contract Service 217 - Fire Protection Services - Defined Portion of Area F, North Shore Service 218 - Fite Protection Services - Defined Portion of Area G, Salmo Contract Service 219 - Fire Protection Services - Defined Portion of Acea G, Ymir Service 22 - Fire Protection Services ™ Defined Portion of Avea |, Tarrys / Pass Creek aREGIONAL DISTRICT OF CENTRAL KOOTENAY REVENUE AND EXPENDITURE FOR SERVICES (continued) Service 222 - Fire Protection Services = Defined Portion of Electoral Aroa J, Rabson / Raspberry Service 223 - Fire Protection Services - Defined Portion of rea K, Nakusp Contract Service 224 - Fie Protection Services Defined Portion of Area H, Now Denver Contract Service 225 - Fire Protection Servioes = Defined Parton of Avoas E & F, Balfour, Harrop and Proctor Service 226 - Fire Protection Services - Defined Portion of Area H, Siocan Valley Service 227 - Fire Protection Services - Fauquier Fire Service Service 228 - Fire Protection Services ~ Defined Porton of Aveas E & F, Beasiey / Blewett ‘Service 229 - Fire Protection Services - Defined Potion of Area J, Ootischenia ‘Service 230 - Fire Protection Services ~ Defined Porton of Area J, Hud Valley Contract Service 231 - Fire Protection Services - Defined Porton of Area J, Fairview Contract Service 252 - Fire Protection Services - Defined Potton of Area 8, Yahk-Kingsgato Service 233 - Jaws of Life Servioe - Areal & J Service 234 - Jans of Life Service - Kasio and Area D ‘Service 240 - Jans of Life Service - Salmo and Area G ‘Service 242 - Jaws of Life Service - Creston and Areas A, B & C ‘Service 245 - Jaws of Life Service - Search and Rescue - Nakusp and Area K ‘Service 248 - Jaws of Life Service - Search and Rescue Nelson and Salmo EFG Service 247 - Jaws of Life Service - Castlegar Service 260 - Emergency Communication 211 Service 261 - Emergency Program Service - Creston and Areas A, B & C Service 252 - Emergency Program Service - Salmo and Area G Service 253 - Emergency Program Service - Nakusp and Area K ‘Service 254 - Emergency Program Service - Nelson and Aveas E & F ‘Service 255 - Emergency Program Service - Silverton, Slocan and Area H Service 255 - Emergency Program Service -Kasto and Area D ‘Service 257 - Emergency Program Service - Areas | & Service 259 - Consolidated Emergency Services Service 260 - Dyking - Defined Portion of Areas 8 & C, Goat River Service 265 - Drainage - Defined Portion of Area A, Riondel Service 341 - Seat Lighting - Defined Portion of Area A, Rionde! ‘Service 342 - Street Lighting - Defined Portion of Area G. Ymir ‘Service 343 - Steet Lighting - Defined Portion of Area H, South Siocan ‘Service 344 - Street Lighting - Defined Portion of Area |, Briant Service 348 - Street Lighting - Defined Porton of Area J, Robson Service 346 - Street Lighting - Defined Portion of Area K, Edgewood Service 347 - Street Lighting - Defined Porton of Area |, Veykin Subdivision Service 348 - Street Lighling - Souther Slocan Valley Service 407 - Noise Control - Electoral Area J ‘Service 421 - Cemeteries -Creston and Areas A, 8 8 G Sarvice 424 - Cemeteries - Areas E & F ‘Service 425 - Nakusp and Defined Potion of Area K. PAGE 9% a4 35 8 98 400 101 108 104 105 108 408 408 110 "1 42 113 14 115 116 a7 118 119 120 wat 123 124 125 128 127 28 129 130 131 132 133 134 135 136 137REGIONAL DISTRICT OF CENTRAL KOOTENAY REVENUE AND EXPENDITURE FOR SERVICES (continued) PAGE Service 426 - Cemeteries - New Denver, Siverton and Defined Portion of Area H 138 Service 427 - Cemeteries - Defined Portion of Area H 0 Service 435 - Animal Control - Defined Portion of Area |, Briliant 140 ‘Service 436 - Animal Control - Defined Portion of Area J a1 ‘Service 437 - Animal Control - Nakusp and Defined Portion of Area K 142 ‘Service 438 - Animal Gontrol - Areas E & F 143 ‘Service 458 - Sterie Insect Control - Creston and Defined Portion of Areas A, 8 & C 144 Service 469 - Masquito Control - Defined Portion of Area D 148 Service 470 - Mosquito Control - Defined Portion of Area D, Pineridge 148 Service 488 - Untdy and Unsightly Properties - Area | “a7 Service 489 - Untdy and Unsightiy Properties - Area J 148 Service 490 - Untdy and Unsightly Properties - Area E 149 Service 481 - Untdy and Unsighty Properties - Area F 150 Service 492 - Untidy and Unsighy Properties - Area G 151 Service 483 - Unfidy and Unsightly Properties - Area B 152 Service 550 - Refuse Disposal - Eastern Subregion - Creston and Areas A, B & C 153, Service 552 - Refuse Disposal - Central Subregion ~ Nelson, Salmo, Kasia, and Areas D, E, F&G 185 ‘Service 554 - Refuse Disposal - Wester Subregion ~ Castiegar, Siocan, Siverion, New Denver, Nakusp, Area H, |, J& K 17 ‘Service 586 - Riondel Refuse Transfer - Defined Portion of Area A 159 Service 565 - Septage Treatment Facility - Western Subregion 160 Service 610 - Museum and Archives - Creston and Areas A,B & C 181 ‘Service 611 - Museum and Archives - Salmo and Area 162 Servies 621 - Public Library Services ~ Creston, Areas 8 & C, and Defined Portion of Area A 163 ‘Service 672 - Public Library Services - Kasio and Defined Portion of Area D 164 ‘Service 623 - Public Library Services - Salmo and Defined Portion of Area G 165 ‘Service 624 - Public Library Services - Nakusp and Defined Portion of rea K 168 Service 625 - Public Library Services -Area J 167 Service 828 - Public Library Services - Area | 168 ‘Service 627 - Public Library Services - Area F 169 Service 628 - Public Library Services - Area Hi 170 Service 630 - Regional Parks - Creston and Areas B & © m1 ‘Service 632 - Regional Parks - Nelson, Salmo and Areas E, F & G 172 ‘Service 633 - Regional Parks - Slocan. Silverton, New Denver and Area Hi a4 Service 636 - Regional Parks - Area A 15 ‘Service 637 - Riondel Recreation Lands and Parks - Defined Portion of Aves A 178 Service 638 - Recceation Area - Defined Portion of Areas E & F 7 Service 639 - Summit Lake Ski Hil = Nakusp, New Denver, Siverton, Area K & Defined Portion of Area H 178 Service 641 - Recreation Facilities - Defined Portion of Area A, Rionde! 179 Service 642 - Ymir Community Hall - Defined Area G 120 Service 643 - Recreation Faciitios - Defined Portion of Area F, North Shore Hall 181 Service 644 - Recreation Facities - Defined Portion of Area K, Burton Hall 192REGIONAL DISTRICT OF CENTRAL KOOTENAY REVENUE AND EXPENDITURE FOR SERVICES (continued) Service 648 - Recreation Facies - Defined Portion of Area K, Fauquier ‘Service 646 - Recreation Faciities - Defined Portion of Area H, South Siocan Hall Service 647 - Salmo Wellness Centre - Area G Service 648 - Castiegar and Disivict Youtn Centre + Area | and Defined Porton of Arca J Service 650 - Crawford Bay Beach and Hall - Defined Area A Service 651 - Salmo Valley Youth & Community Centre - Salmo and Area G Service 660 -T.V. Society - New Denver, Silverton and Defined Portion of Area H ‘Service 651 - T.V. Society -Slocan and Defined Porton of Area H ‘Service 681 - Recreation Centre - Kaslo and Defined Porton of Area D, Kaslo Arena Service 682 - Castlegar and District Community Complex, Castlegar and Areas 18 J ‘Service 684 - Nakusp and Distnci Recreation Contre = Nakusp and Defined Portion of Area K ‘Service 685 - Creston and District Community Complex = Creston, Area B and Dofined Porton of Area A anc © ‘Service 697 - Swimming Pool. Salmo and Area G Service 688 - Nelson and District Community Complex Nelson, Area F and Defined Porton of Area E Service 699 - Castiogar and District Aquatic and Fines centre Castlegar, Area J and Defined Portion of Area | Service 784 - Recreation Commission No. 4 - Nakusp and Defined Portion of rea K Service 786 - Recreation Commission No.6 = Now Denver, Siverton and Dafined Portion of Area H Service 787 - Recrestion Commission No. 7- Salma and Area G Service 788 - Recreation Commission No. 8 Siocan and Defined Portion of Area H Service 789 - Recreation Commission No. 9 Defined Portion of Avea A Serviee 90 - Recreation Commission No. 10 - Defined Portion of Area E ‘Sarviee 801 - Paratransit Services - Nelson and Ares ‘Serviee 805 - Transit Utity Operating - Castiegar and Area. ‘Service 807 - Transit Utity Operating - Cresion and Area ‘Service 808 - Paratransit Services - Kaslo and Area ‘Service 809 - Paratransit Servioas - Nakusp and Area ‘Service B10 - Paratransit Services - North Shore and Siocan Valley ‘Service B11 - Paratransit Servcas - Kootenay Lake West Service 831 - Airport - Creston and Areas A & B Service 921 - Water Utity Operating - Rioncel Service 922 - Water Utiiy Operating - Sans Park Service 923 - Water Utity Operating - Lister Service 924 - Water Utity Operating - Yrie Service $25 - Water Utity Operating - South Slocan ‘Service 926 - Water itty Operating - Macdonald Creek Service 927 - Water Utity Operating - Lucas Road ‘Service 928 - Water Utity Operating - Duhamel Creek ‘Service $29 - Water Utity Operating - Denver Siding ‘Service 990 - Water Utity Operating - Enckson ‘Service 991 - Water Utiity Operating - Arrow Creek ‘Service 932 - Water Utity Operating - Burton ‘Service $33 - Water Utity Operating - Edgewood ‘Service 934 - Water Utity Operating - Fauquier Service 935 - Water Utlty Operating - Balfour Service 936 - Water Uilty Operating - West Robson Service 937 - Water Utlty Operating - Woodland Heights Service 938 - Water Utity Overating - Grandview Service 939 - Water Utility Operating - Woodbury Service 940 - Water Unily Operating - Roseberry PAGE 183 184 185 186 187 188 180 390 101 492 194 495 197 198 200 202 215 218 219 220. 21 22 224 Ds 26 28 230 Bt 232 Ba 235. 237 238 239 20‘> Regional District of Central Kootenay }_} B0x590, 202 Lakeside Drive ‘Telephone (250) 352-6665. Fax (250) 352-9300 Sp t/ Nelson, BC VIL SRA BC Toll Free 1-800-268-7325 onal DE web; www.rdek.be.ca e-mail: info@rdck.be.ca MANAGEMENT REPORT The financial statements have been prepared by management in accordance with Canadian public sector accounting standards and the integrity and objectivity of these statements are management's responsibility. Management is also responsible for all the notes to the financial 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. ‘The Board is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control and exercises this responsibility through the Board. The Board reviews internal financial statements periodically and external Audited Financial Statements yearly. ‘The external auditors, Berg Lehmann, Chartered Accountants, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination includes a review and evaluation of the District’s 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 financial management of the Regional District of Central Kootenay and meet when required. « On behalf Of she Regional District of Central Kootenay a Roderick de Leeuw, CGA Interim Chief Financial Officer Regional District of Central Kootenay June 20, 2013 MUNICIPALITIES: Cities: Ci ELECTORAL AREAS: *A-Wyandel East Shore Kootenay Lake legar, Nelson Tov Creston Villages: Kaslo, Nakusp, New Denver, Salmo, Silverton, Slocan *D-E-F*G°H -The Shan Vally “I*J-Lower AnowiColumbia “K The Aron LakesINDEPENDENT AUDITORS' REPORT To The Board of Directors of the Regional District of Central Kootenay We have audited the accompanying consolidated financial statements of the Regional District of Central Kootenay, which comprise the consolidated statement of financial position as at December 31, 2012, and the consolidated statements of operations, changes in net debt 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 of these consolidated financial statements in accordance with Canadian pubic sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical Tequirements and plan and perform the audit to obtain reasonable assurance about Whether the consolidated financial statements are free from material misstatement. ‘An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the ausitor considers internal control relevant to the entity's preparation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of ‘expressing an opinion on the effectiveness of the entity's internal control, An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 2iii INDEPENDENT AUDITORS' REPORT (Continued) To The Board of Directors of the Regional District of Central Kootenay Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Regional District of Central Kootenay as at December 31, 2012, and its consolidated financial performance and cash flows for the year then ended in accordance with Canadian pubic sector accounting standards. Other Matters ‘Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as a whole. The supplementary information included in the Other Financial Information section is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. Such supplementary information has not been subjected to the auditing procedures applied in the audit of the consolidated financial statements and, accordingly, we express no opinion on them, by L-— Chartered Accountants June 20, 2013 Nelson, B.C.REGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at December 31, 2012 2012 2011 FINANCIAL ASSETS ‘Cash and temporary investments S$ 7ATS012 «$10,228,549 Restricted cash and temporary investments 22,953,822 18,409,018 ‘Account receivable 4,829,324 1,206,896 Grants receivable 10,860 139,953 Provincial emergency funding receivable 4,092,462 - Disaster financial assistance receivable 298,700 : Due from member municipalities (note 2) 23,919,869 19,434,875 Due from member municipalities-accrued interest 240,893 203,040 57,818,942 49,622,332 LIABILITIES. Accounts Payable and accrued labilties $ 3,405,552 $2,787,268, Loans payable 2 2,100,000 ‘Accrued interest payable - MFA. 821,659 452,395 Landfill closure and post closure costs accruals (note 3) 4,227,473 2,292,925 Capital Lease Obligations (note 4) 1,338,947 1,856,621, Debenture Debt MFA (note 5) 57,457,689 49,511,871 Deferred revenue (note 6) 4,353,525 3,788,159 71,304,845 62,788,639 NET DEBT (Exhibit "3") (13,485,903) 13,168,307) NON-FINANCIAL ASSETS. Works-in-progress (note 7) 6,633,235 7,160,264 Tangible capital assets (note 8) 82,785,849 80,629,294 Assets under capital lease (note 8) 2,192,090 3,083,477 Inventory of supplies 121,235 ‘Advances and prepaid expenses 449,222 91,143,492 ACCUMULATED SURPLUS. 77,977,185 ‘SURPLUS BALANCES. Unrestricted 3,209,696 6,516,907 Restricted reserve funds (note 10) 18,600,297 14,620,860 Equity in tangible capital assets (note 11) 56,839,418, TI9T7.185. CONTINGENT LIABILITIES (note 13) © COMMITMENTS (note 14) interim chief Financial OfficerREGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF OPERATIONS. For the year ended December 31, 2012 Budget Actual Actual 2012 2012 2011 REVENUE, Tax Ley $22,419,673 $22,390,622 $22,125,903 User Fees 7,388,128 7,444,653, 7,288,286 Grants and donations 6,038,659, 4,265,934 4,559,758 Water system donations (note 16) 7 1,102,598 11,480,617 Interest earnings 20,900 172,154 99,341 Rental revenue 508,167 505,663, 621,195 Permit fees and contract revenue 870,154 476,70 620,167 Cost recoveries 380,243 1,806,897 432,124 Interest earnings - Capital funds : 218,265, 178.477 Interest eamings - Reserve funds 7 242,252 236,97 Sale of materials, 53,135 21,950 26,168 Committed funding - Columbia Basin Trust 4,289,757 1,181,476 358 38,969,716 39,829,134 372 EXPENSES Legislative - directors expenses 913,792 875,190 846,880 ‘Administration services 2,328,967 1,481,025 1,463,671 Wages and employees benefits 11,802,149 11,094,799 10,541,693 Provision for Landfill closure and post closure costs, 260,000 4,935,148 196,637 Operations 5,825,360 6,550,981 4,816,351 Buildings - operation and maintenance 1,793,628 41,783,734 1,800,027 Vehicles - operations and maintenance 608,095 673,835 681,652, Equipment - operation and maintenance 563,966 504,227 498,365 Information systems 334,167 282,355 259,007 Financial services grant 2,939,357 2,913,356 2,990,857 Services contracted out 4,718,400 3,862,184 3,415,435 Debt services charges - interest and exchange 1,767,470 4,774,847 1,649,648 Committed funding - Columbia Basin Trust 1,289,757 1,188,473 1,203,821 ‘Amortization 1,360,455 4,272,953 3,794,913 Loss on disposal of equipment (note 17) - 122,806 S —~seaieis 34 189,957 ANNUAL SURPLUS (DEFICIT) (note 15) 3,265,162 807,215 14,701,415 ACCUMULATED SURPLUS, BEGINNING OF YEAR, 77,977,185 63,275,770 ACCUMULATED SURPLUS, END OF YEAR $78,484,400 $77,977,185 interim Chief Financial OfficerExhibit REGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF CHANGES IN NET DEBT For the year ended December 31, 2012 Actual Actual 2012 2011 ANNUAL SURPLUS $507,215 $14,701,415, Acquisition of tangible capital assets including donated water systems (4,568,673) (10,417,425) New capital leases in the year - (1,084,830) ‘Amortization of tangible capital assets including leases 4,272,953 3,794,913 Increase in Works-in-progress net of transfer to tangible capital assets of $1,194,528 ( 2011 - $376,057) (687,499) (6,325,763) Net book value of sold and donated vehicles 285,080 i $678,139) | “S_(14,033,105) Increase in supplies inventories (2,993) (60,387) Increase in prepaid expense (145,679) 24,132 S_(148,672) (36,255) CHANGE IN NET FINANCIAL ASSETSINET DEBT $ (319,596) $632,055 NET FINANCIAL ASSETSINET DEBT AT BEGINNING OF YEAR 13,166,307) 13,798,362 NET FINANCIAL ASSETSINET DEBT AT END OF YEAR $(13,485,903)_$_ (13,166,307) =S—— Interim Chief Financial OfficerREGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF CASH FLOWS For the year ended December 31, 2012 2012 2011 OPERATING ACTIVITIES. ‘Annual surplus (defict) Non-cash items 507,245 ‘Amortization 4,272,953, 3,794,913, Loss on equipment donated 58,806 - Capital donation of water systems (992,365) (7,940,732) PST adjustment on capital lease obligation 61,951 : Changes in prepaid expenses (145,679) 24,132 Changes in inventory of supplies (2,993) (60,387) 3,252,673, (182,074) Changes to financial assets ‘Accounts receivable (1,884,497) 4,171,878 Other receivables (37,853) 106,293 (7,922,360) 7278,171 Changes to financial liabilities ‘Accounts payable and accrued liablities 618,284 (675,672) Loans payable (2,100,000) 2,000,900 Langfill closure & post closure costs accruals 1,935,148 196,638 Accrued interest 69,264 (93,524) Deferred revenue 565,366 545,050 (088,062 7,973,302, Cash Provided By Operating Activities s 2,925,600 S$ 13,770,904 CAPITAL TRANSACTIONS ‘Acquisition of tangible capital assets (3,576,308) (2,476,693) Proceeds from sale of tangible capital assets 226,274 : Increase in Works-in-progress net of transfer ta tangible capital assets of $1,184 928 (2011- $376,052) (667,499) (6,328,763) New capital leases in the year - 1,084,830) Cash applied to capital transactions 5 ans) |S (9,887,286) FINANCING ACTIVITES Capital borrowing 2,514,689, 880,000 ‘Transfer of loan payable to capital borrowing 2,100,000, Capital lease obligations - 1,084,490 Actuarial adjustment (218,265) (178,477) Repayment of principal on capital lease obligations (679,625) (773,940) Repayment of long-term debt (235,600) 899,464 Cash Provided By Financing Activities 3 2881193 § 112,608 INCREASE (DECREASE) IN CASH 8 1,789,266 § 3,996,227 CASH, BEGINNING OF YEAR 28,637,568 CASH, END OF YEAR $ 30,426,834 Cash Represented By: Cash unrestricted funds s 7473012 § 10,228,549, (Rash rested funds 22,953,822 18,409,019, s 30,426,834 prin Chief Financial OfficerExhibits" REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS, As at December 31, 2012 4. SIGNIFICANT ACCOUNTING POLICIES. Basis of Presontation ‘The consolidated financial statements reflect all revenues, expenditures, assets and fables ofthe Regional District cof Central Kootenay. Its the District's palcy to follow accounting principles generally accepted fr Britsh Columbia Regional Distrcls and apply such princples consistent. The statements have been prepared in accordance with Canadian public sector accounting standards, as established by the Public Sector Accounting Board (PSAB) of the Canadian inetue of Chartered Accountants. ‘he facus of the PSAB statements is on the financial position ofthe Distict and the changes thereto. The Statements of Financial Position includes all the asses and lilies ofthe Distt. This provides information about the Distriets overall future revenue requirements and ts ably to finance activities and meet its ebigabons, “Those consolidated statements inlude accounts of all the funds ofthe Regional District of Central Kootenay. Inter= {und transactions and balances have been eliminated. Revenues are accounted for inthe perio in which the transactions or events occurred that gave rise to the revenues, Exxenditures are accounted for in the period the goods and services are acquired and a labiliy is incurted or transfers are due. Basis of Accounting “The resources and operations ofthe Distt are segregated into various funds for accounting and financial reporting purposes, each being treated as a separate entity wih responsibilty for the stewardship of the asses allocated to it ‘The Distiet has the following funde: Operating funds - these funds are used fa record the operating activities ofthe Distt including general ‘operations and the water and vansit tities ‘Capital funds -tese funds are used to record the acquisition and financing ofthe capital assets. Capital funds have been established fr the general operations and the water and transit uli Reserve funds - these funds have been established to hold funds for specific requirements. “The Distrit follows the aceruel method of recording interest on longetern debt Financial Instruments “The Districts financial instruments consist of cash investments, accounts receivable, accounts payable, capital Yoase ‘obligations. and long ferm debt. Itis managements opinion thatthe Districts not exposed to significant interest, Ccurtency, or credit risks arising fro these financial instruments. The fair values ofthese financial instruments ‘approximate thelr carrying value. Invostments Investment deposits are recorded at cost, except municipal Finance Authority (MFA) investment deposits which are recorded at market value.Exhibit "5" (Continuod) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 4. SIGNIFICANT ACCOUNTING POLICIES (continued) ‘Tangible Capital Assots “Tangible capital assets, comprised af capital assets and capital workin progress, are recorded at cost lees ‘cumulated amorizaton and are classed according to their functonal use. Amorization ls recorded on a straight line basis over the estimated uselt Ife of the asset with one half of tho amortzation taken inthe year the asset's put into service Donated tangible assets are reported at far value a the time of donation. Estmated useful lives are as follows: ‘Builaing and building components 20 10.40 years Engineering structures (inctoding land improvernents) 510 60 years Paving 15 to 40 years ‘Operating end office equipment 5020 years Leased Assets Leaces entered into that transfor substantially all the benelits and rsks associated wih ownership ate recorded os the acquisiion ofa tangible capital asset and the incurrence of an obligation. The assct is amartized in a manner consistent wth tangible capital assets owned by the District end the oblgaton, including interest thereon, is liquidated over ther term ofthe lease. All other eases are accounted far as operating leases, and rental costs are expensed as incurred Deferred Revenue Funds received for specific purposes which are externally restricted by legislation, regulation or agreement and are not available for general municipal purposes ere accounted lor as deferred revenue onthe statement of financial position. The revenue is recognized in the statement of operations inthe year in which itis used forthe specified purpose. Use of Estimates “The preparation of financial statements in accordance with generally accepted accounting principles requires ranagement fo make estimates and assumptions that affect the reported amounts of assets and liabilttes at the tate of the nancial staternents, andthe reported amounts of revenues and expenditures during the reporting period ‘Significant areos requiring estimates include the useful fe of tangible capital assets for amortization and the provision for any contingencies, Actual results could difer from: management's best estimates as adsitional information becomes available inthe future Revenue Recognition ‘Taxes are recognized as revenue in the yer they are levied. Charges for water usage are recorded as user foes inthe year they are charged, CGondiional grant revenue is recognizes ta the excent the Impased conditions are met, Unconditional ‘grant revenue fe recognized when monies ae received ‘Grants forthe acquistton of tangible capital assets are recognized inthe period the expenciture is made Sales of services and other revenve is recognized on an accrval basis.Exhibit" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ‘As at December 31, 2012 2, DUE FROM MEMBER MUNICIPALITIES ‘The Regional District of Central Kootenay brows funds from the Municipal Finance Authorty on behalf of ts rember municipalites. The amounts due from the muncipaites is their parton ofthe debenture debi cutstanding 3. CLOSURE PLANS - LANDFILLS ‘The Regional District of Contra! Kootenay has had engineers prepare design and operation plans forthe active District landfils, These plans include detailed sequencing of lanai! elosure phases and costs associated wi each phase. The net present value ofthe landfill elosure and post clasure monitoring costs forthe next several years is 85 foliows: EastWasto__Centrat Waste _ West Waste ‘Cumulative Capacty Used to Date (3) 108,022 209.738 116,182 “Total Capaciy ofthe Site 878,000 +048,000 2,887,800 ‘Annual postclosue costs Years 1-10 $ 35500 $= 42.600 $ $8,000 Yoars 11-25 5 23500 $ «= 25800 $38,000 Postclosure care period in years 25 25 2B Projected year Site Closure 2062 2078 2089 Projected PV Cost of Sie Closure and PostClosure §-4898,.000 $4,090,000 $5,541,000 Landfill ability and cost accruals 2012 port Landfill Libilty Open Sitos 4908981 $1,995,479 Landfill Lavilty Ciosed Sites 296,846 296,846 Total Lanai Liability S$ 5205827 § 2.202.325 Closure costs expended (978.354) Net Total Landfil Liabiliy $4207.47 $2,292,525 Funded lability 4,892,916 Unfunded lability 2,334,657 The unfunded liabity t December $1, 2012 is comprised of $1,783,828 for the Central Subregion and $581,029 far the Western Subregion. Additional contributions have been tudgated over the next fve years io ensure each subregion’ landil ibilty is fully funded, 10Exhibits" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS: As at December 31, 2012 4, CAPITAL LEASE OBLIGATIONS ‘The Regional Dstict of Cental Kootenay has leased certain pieces of equipment for specific purposes. At the end of each lease, the Distict has the epton lo,purchase the equipment or renew the ease. The minimum lease payments including purchase options fer the next five years are as follows: 2013 s 321,823 2018 353,199 2015 421,924 2016 107,708 2017 15a 4,817,132 Less: Amount representing interest : 62,100 ‘Aaa: PST payable 83,916 338,947 6, DEBENTURE DEBT - MFA, Dett principal is reported net of sinking fund balances, and interest expense is reported net of sinking fund eamings. Included inthe debenture debt is debt that the District has incured on behalf of its member municipalities. 2012 pot Debenture debt outstanding allocated as follows ‘Due from member municipalities (see note 2) S 23919869 $19,494,875, Owing by the District 33837820" 30,076.995 Debenture debt outstanding in Canadian funds «(See Sereae ty) _$__S7.AS7,689_ $49,511 871 “The debenture debt bears various interest rates eet atthe time of borrowing and adjusted on the Oth anniversary if applicable; debt has varying maturty dates. “The estimated principal payments requied in the next five years, on the Districts portion of long-term deb, ate-a8 follows: 2013 4,059,072 pois 1,030,376 201s 11030:376 2018 1,030,376 2017 11020048Exhibit "5" (Continues) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 6. DEFERRED REVENUE Beginning Ending Balance Reductions Balance Gas Tax Agreement $ 3165037 S$ (1.295254 S| oH.852 S(B817.479 Trans Canada Trail Funding 347,939 270728 69611 Recreation Gentros, 213,120 286,224 213,120 285,328 Columbia Basin Trust 1,298,159 1\187.276 410.863 Other 61,652 99,225 51,852 69,228 2363 636 _S 4355525, 12. Federal Gas Tax Agroements Gas Tax Agreement funding ¢ provided by the Government of Canada. ‘The use ofthe funcing is established by @ funding eqreement between the District and the Union of Briish Columbia Municipalities, Gas Tax Ageeement funding may be used towards designated public transit, community energy, water, wastewater, solid waste and capacty building projects, as speciied in the funding agreements. During the year, the District recorded $1,256,369 (2041-81,256,369) in Gas Tax grants and $36,925 of interest earned on funds held. The District expended S643, 852 ofthese funds inthe current year. This hae leit a balance of $3,817,479 in defer revenue spect to this program, b. Trang Canada Trall Funding Agreement 12011, Trans Canada Trai provided funding of $347,339 forthe development ofthe Trans Canada Trail as part of the Brillant Badge restoration project. The Distict exsended $277,728 of those funds in the current year. This has. left a balance of $69,611 in defered revenue specific to this program. «. Recreation Centres Deferred Revenue “The Dstct has received $286,224 of funds in advance fram recreational cenire users. These funds are recognized in revenue in the future period hen the relaied programme has been provided, 4. Columbia Basin Trust ‘The Distct received $1.202,359 in Grant funding and recorded intrest of $5,800 in the curtent year, During the Year toll of $1,187,276 was expended. This hae left a balance of $110,583 in deferred revenve specticto this program. «¢. Other Deferred Revenue ‘The Distict has received $59,228 in various deposits . These funds are recognized in revenue in the future period when the elated programme has been provided 7. WORKsN-PROGRESS Workin progress includes pipeline replacement construction ofa water treatment plant for Arrow Crook water services and Creston hockey arena renovatirs. 2Exhibit "6" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 8, TANGIBLE CAPITAL ASSETS AND ASSETS UNDER CAPITAL LEASE 2012 zat TANGIBLE CAPITAL ASSETS General Capital Fund Land 3,297,852 2,200,827 ualding and building components 56,381,621 55,057,870 Engineering structures (including land improvements) 7,728,866 62t7,072 Paving 383,502 582,120 ‘Operating and office equipment 44974974 19646,147 BE267616 © BAER EGE Accumulated amortization 27,070,308) _ (23516978), [Not General Capital Fund Tangible Capital Assets 61197222 __67,046,858 Water Utility Capital Fund Land 4430,708 1,306,208 Building and building components 4341,937 4341 937 Engineering structures (including land improvernents) 19815.084 17,308,028 Paving 688.871 38.871 ‘Operating and office equipment 415,387 415,387 75.691,987 2 060.532 ‘Accumulated amortization (5.367.973) __(4,618331) Net Water Utity Capital Fund Tangible Capital Assots 24,524516 19,442,201, Transit Utity Capital Fund ‘Gus Shetters 293,517 150,481 Accuinulated arontization (28,505) (98,208) Net Transit Utity Capital Fund Tangible Capital Assets 264,013 140.235 ‘TOTAL NET TANGIBLE CAPITAL ASSETS S_s2785.849_ $90,620,204 ASSETS UNDER CAPITAL LEASE Genoral Capital Fund Bulging and building components 551,528 534,657 Operating and ofice equipment 2,292,438 3,520,884 Aceurnulated Amortization ___t772.78) (1,047,528) 071,205 (908,016 Water Utility Capital Fund Operating equipment to1.415 99,420 Accumulated Amortization (20,529) (23,959) eoses 75.46 TOTAL NET ASSETS UNDER CAPITAL LEASE $__2132090, $3,083.47 8Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 9, MUNICIPAL FINANCE AUTHORITY DEPOSIT ‘The Municipal Finance Authority has established a Debt Resorve Fund for every secuiy issue in which the Regional District has partcpated. If at any time, the Authorty does not have sufficient funds fo meet the payments or sinking fund contfbutone due on ils oblgetions, he payments er sinking fund contributions shal be made from the Debt Reserve Fund. “The cash deposits portion of the MFA Debt Reserve Fund oars interest annually and the balance is refundatie the Regianal Disvict upon retirement of the related debt Damand Note cash Requirement 2012 Total 2011 Total Balance, beginning ofyear = =—=«779,285.«« $1,990,195. $ © «ATERAOL $3,624,708 ‘Add: Iniorest earings 24,002 - 24,002 34572 New issues 105,147 225,598 332,143 97.142 Deduct: Payouts on debt retirement (25,912) (104,704) (131,516) (987,022) Balance, end of year 5 eeso2 § 2111478 « $ _2.993900 $2,759,401 “The member municipalities portion ofthis reserve fund is $1.461,695 (2011 - $1,306,886), 410, RESTRICTED RESERVE FUNDS “The Distt has several reserve and tus! funds held fr speciic purposes, The changes in these funds were a follows: 2012 zon Fund Balance, at beginning of year, restated $ 14620860 $ 13,091,607 Add: Intorest earings 242,252 298,977 Contributions to reserves 4.770745 5649.273, Transfers out of reserves (1.033.560) (4.297.257 Fund Balance, end of year $18,600,297 __$ 14,620.60 4Exhibit" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 11. EQUITY IN TANGIBLE CAPITAL ASSETS ‘The consolidated equity in tangible capital assets represents total tangible assets less the long term debt issued to ‘acquire the assets. The balance is comprised of he following: 2012 2014 Investment in capital asses is calculated as folows: Tangible capital assets S 92,785,849 $ 80,629,204 Assets under capital lease 2,132,000 3,083.47 Workin progress 61533,236 7,180,264 Deduct: Amounts financed by “loans ana debenture debt (net) (33,537,820) (30,076,996) temporary Borrowing : (2,100,000) “lease contracis payable (1,988,947) (4.856.621) Fund Bolance, end of year (Exhibit 1) $66,674,407 __$_56.839.418 42, PENSION LIABILITY “The Regional District of Central Kootenay and its employees contribute fo the Municipal Pension Plan (the plan, jointy-rusteed pension plan). The Board of Trustees, representing plan members and employers, are responsible for overseeing the management of the pansion plan including investment ofthe assets and administration ofthe plan, The pension plan is a mult-omployer contributory defined benefit pension plan with about 183,000 active members and approximately 69,000 retred mombors, Active mombers include appraximataly 35,000 contributors from local goverment very three years an actuarial valuation is performed to asses the financial position of the plan and the adequacy of plan funding. The most recent valuation as at December 31, 2009 incicated a unfunded Labilty oF $1,024 milion for basi pension berets, The next valuation wil be as at December 31, 2012 with results available in 2013. The ‘actuary does not atibute portions ofthe surplus to individual employers, The Regional District of Central Kootenay pid $540,956 (201 1-$476,248) for employer contbutions to the plan in fiscal year 2012, 49, CONTINGENT LIABILITIES “The Regional District of Central Kootenay is currently engaged in certain egal actions inated by outside partis, the ‘outcome of which are not determinable at this ime, Accordingly, no provision has been made inthe accounts for any loss which may arise from these actions, “The amount of loss, i any, arising from these contingent labile wil be recordad in the accounts inthe perod in \shich the loss is realized 15Exhibit"S" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2012 14 COMMITMENTS “The District has commitments for specific expenditures in various functions. These commitments will be met through taxation for those functions in the year ofthe actual expenditures. 48. BUDGET RECONCILIATION Fiscal plan amounts represent the Financial Plan By-Law adopted by the Board on March 22, 2012. ‘The Financial Plan Bylaw anticipated use of surpluses sccumulated in previous years to balance against curent year ‘expendituras in excess of current year revenues. Financial Plan Bylaw surplus forthe year 8 : Aas Capital expenditures 1,102,324 Debt principal repayments 1,038,962 (Capital ease principal repayments 423,629 “Transfers to reserves and awn funds 5,753,515 [a Deduct Borrowing 5.317.928 Transfers from reserves and own funds 10,344,259 ‘Surplus included in accumulated surplus 3,391.09 — EE S25 TS Budget surplus reported inthe nancial statements 46, WATER SYSTEM DONATIONS “The District took on three new water systems in 2012 which resulted in donations of fair market value of assets ‘of $955,140 inventory of $2,932 and cash danations for capital upgrades of $144,526 47. LOSS ON DISPOSAL OF EQUIPMENT Included inthe loss on aispoeal of equipment are dispositions rolating to fire equipment sold ata nominal “amount with esate fair market values as follows: Vilage of New Denver $4,000 Kasio Search and Rescue 60,000 16Statement "A" REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION BALANCE SHEET CAPITAL FUNDS AS AT DECEMBER 31, 2012 2012 2014 NON FINANCIAL ASSETS WORKS IN PROGRESS 6,633,235 7,160,264 ASSETS UNDER CAPITAL LEASE 2,946,382 4,154,964 ‘Accumulated amortization (813,292) 4,071,484) 2,192,080 083,477 TANGIBLE CAPITAL ASSETS, at cost Land 9,728,561 9,566,936 Buildings 60,723,557 60,299,807 Bus shelters 293,517 158,441 Engineering structures 27,844,751 23,525,100 Paving 1,872,373 4,270,991 ‘Operating equipment 15,390,362 14,061,534 ‘Accumulated amortization (32,467,272) (28,253,518 82,785,848 80,629,294 TOTAL NON FINANCIAL ASSETS 91,551,174 90,873,035 FINANCIAL ASSETS DUE FROM OTHER MUNICIPALITIES (re MFA debt) Due from Village of Nakusp 4,079,981 4,137,082 Due from City of Nelson 17,019,636 11,993,978 Due from Village of Salmo 4,189,721 41,248,521 Due from Village of Kasio 480,519 531,412 Due from Village of Silverton 112,78 138,315 Due from Village of New Denver 165,828 174,744 Due from Town of Creston 4,024,944 4,371/384 24,073,404 79,595,386, Deduct: Actuarial accrual 153,535) 160.511) 23,919,869 79,434,875 TOTAL ASSETS (BOTH NON FINANCIAL AND FINANCIAL) 115,471,043 410,307,910 FINANCIAL LIABILITIES TEMPORARY BORROWING 2,100,000 LEASE CONTRACTS PAYABLE 4,338,947 1,856,621 DEBENTURES OUTSTANDING Municipal Finance Authority (Schedule “1") 57,699,548 49,748,166 Deduct: Accrued Actuarials, (241,859) (238,295) 57,457,689 49,511,871 TOTAL FINANCIAL LIABILITIES 58,796,636 53,468,492 56,674,407 56,839,418 7Statement REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION INVESTMENT IN CAPITAL ASSETS CAPITAL FUNDS AS AT DECEMBER 31, 2012 2012 2011 BALANCE, BEGINNING OF YEAR 56,839,418 45,018,922 ADD: Capital expenditures in the year including works-in-progress 4,243,807 8,802,456 Increase in assets under capital lease : 1,084,831 Donations of capital property at fair market value 992,365 7,940,732 Contributions from operating funds for MFA debt reduction 935,600 899,464 Contributions from operating funds for capital lease principal payments 579,625 773,940 Accrued actuarial increase 12,540 16.814 Actuarial increase - Sinking Funds 205,725 161,863, 6,969,662 63,809,080 64,698,822 DEDuCT: ‘Amortization (4,272,953) (3,794,913) Capital lease obligations - new leases in year - (7,084,491) PST adjustment on capital lease obligation (61,951) Net book value of sold and donated vehicles (285,080) Proceeds from temporary borrowing - (2,100,000) Proceeds from M.F.A. debt issued (2,440,854) (865,920) MFA. debt issue costs (73,835) (14,080) (7,134,673) 7,859,404) BALANCE, END OF YEAR (Statement "A’) 6,674.40 8 Interim Chief Financial Officer 18SUE Tyre 79 TanaT prewoarsimo aan azz snyuns -oueney any eusD=900 wen roo'se ‘eee (res) veces seo) seen seco uses to asung suseoy newsnes oO eevee sos ay EUS AUS senpusie siomaiieg stiodo oe aie (Glworene ayes ‘son anasesu ssurem sisssv ouvmioan savananeraans AwnaLOON WWHLN 0 LONE WNOIOTAsooo pues uO ae Teo cones seg 2 BPO wT TT Taser ae TET SEE Fee promng nora zoe ieng samp tay suena swssy susteego su iwesvere bes 202 Woy @iuajang uaz Sonny sausesu sauriewn susssv ‘canna snassau S3HE 2oNv Ive Nolyinoan sainansradns AvNaLDO UNTO 409M TNOi TET ETT TH THY Sa TTT TF ae Te td SEE coor toe re otos ages 1120 seve eves ee cones Araposn- 0 eee tea sonog -asnpuees “00 aos ores aces (ses) (Gre T sage EE ¥ Taree Sar fo susuncony sonna anwasau sauniayn sissy ‘uoe‘te waana0aq sv 33H6 3oNvIVE NowwituodN AuvuNaNaTaens ‘wNaL000 TWAIN3D 30 LORLSIOWNOIOS penunueg 0. wowsStatement REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION OPERATING FUNDS BALANCE SHEET (GENERAL, WATER AND TRANSIT) ‘AS AT DECEMBER 31, 2012 2012 2011 FINANCIAL ASSETS Cash on hand and in banks $ 710,334 = § 1,717,458 Short-term investments 14,258,373 6,998,710 Short-term investments -Restricted for Community works 3,596,681 2,847,149 ‘Accounts receivable 1,828,324 1,206,896 Grants receivable 10,860 139,953 Provincial emergency funding receivable 4,092,482 . Disaster financial assistance receivable 298,700 . Due from participating municipalities 240,893 203,040 Due from own funds - 2,453,391 MFA, Debt Reserve Fund Member Municipalities 1,481,885 1,395,885 Regional District 4,512,035 1,373,516 22,031,557 18,335,998 LIABILITIES. Accrued wages payable 403,085 300,314 Accrued interest M.F.A. debt 521,659 452,395 ‘Accounts payable 3,002,467 2,396,954 Deferred revenue 536,046 622,122, Deferred revenue-Community Works 3,817,479 3,166,037 Due to own funds 3,738,851 : LLandiil closure and post closure cost accruals 4,227,473 2,282,325 MEA, Debt Reserve Fund Member Municipaities ~ Cash requirement 411,952 363,429 = Demand note requirement 1,069,943 1,032,457 Regional District, ~ Cash requirement 470,550 415,836 = Demand note requirement 4,041,485 957,679 19,240,990 12,089,548 NET FINANCIAL ASSETS 2,790,567 6,246,450 NON FINANCIAL ASSETS Inventory of supplies 124,228 121,235 Prepaid expense and travel advances 294,901 149,222 419,129 270,457. ACCUMULATED SURPLUS (Statements. > < at =_ Interim Chief Financial OfficerStatement E REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES. FOR THE YEAR ENDED DECEMBER 31, 2012 2012 2011 ‘Surplus Surplus (Deficit (efit) General Administration Services - Service 104 8 4.475,081 § 1,445,030 Discretionary Grants (Grants-in-aid) - Service 102 278,964 268,221 General Government (Electoral Areas) - Service 103 411,024 93,454 GIS Services - Service 104 61,943, 36,536 Protective Inspection - Service 105 (22.476) 98,726 Planning and Land Use Department - Service 108 368,754 284,162 ‘Community Sustainability - Service 107 156,485 to1.582 Community Development Grants (Former B.C. Hydro} - Service 108 745,257 811,799 Columbia Basin Trust - Service 110 1 86,222 Community Works Service - Service 111 : - Feasibility Study Services - Service 112 6,362 : Engineering and Environmental - Service 115 233,808 192,710 Economic Development ‘Area'A'- Service 140 23,138 18,804 Creston and Areas'B! and’C’- Service 141 29,880 80,182 Kaslo and Area '0'- Service 142 (92) 2) Nelson and Areas'E' and 'F'- Service 143, 136,556 169,674 Salmo and Area'G'- Service 144 7018 6.768 New Denver, Silverlon, Slocan and Area H' - Service 145 9.318 4.182 ‘Area and‘ - Service 146 107,488, 109,903, ‘Area'K' - Service 147 205 187 Selkitk College - Economic Chair- Service 148 74, 74 Advisory Planning Commission Area ‘A’ - Service 170 1,400 1278 ‘Area 'B! - Service 171 64 at ‘Area 'C' - Service 172 4,355 825 Area'D' - Service 173 4n2 212 ‘Ares 'E’- Service 174 1,208 gt Area'F- Service 175 1,399 22 Atea'G' - Service 176 2785 2,785 ‘Atea'H! - Service 177 2,640 2.740 ‘Areal’ - Service 178 4833 603 Area 'J'- Service 179 1517) 1120 ‘Area 'K'- Service 180 2,809 2.808 Fire Protection ‘Area’, Riondel - Service 211 8.624 ‘Area’A’ and, Wynndel- Service 212 (2,939) ‘Area'B' Lister- Service 213 (9,965) ‘Areas 'B' and'C’, Creston Fire Contract - Service 214 (673) Carried Forward 3,786,959 3,716,977 23REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES FOR THE YEAR ENDED DECEMBER 31, 2012 Brought Forward Defined Area'D’, Kaslo Fire Contract - Service 215 Defined Area ©, (Blewett), Nelson Fire Contract - Service 216 ‘Area, Notth Shore - Service 217 ‘Area 'G, Salmo Fire Contract - Service 218 ‘Arwa'G’, Ymir- Service 219 ‘Area ", Tarrys/Pass Creek - Service 224 ‘Area J) Robson/Raspberty - Service 222 Defined Area 'K’, Nakusp Fire Contract - Service 223 ‘Area'H’, New Denwor Fire Contract - Service 224 Defined Areas iE’ & , Balfour/Harrop - Service 225 Defined Area H,, Slocan Valley - Service 226 Defined Area, Fauquier - Service 227 Defined Area'E' &'F, BlewettBonnington - Service 228 Defined Area‘, Ootishenia - Service 229 Defined Area \’, Hudu Valley - Service 230 Defined Area ’, Faiview - Service 231 Defined Area'B', Yank-Kingsgale - Service 232 Jaws of Life - Areas t'and '- Service 233 Jaws of Life - Kaslo - Service 234 Jaws of Life - Salmo & Area’G' - Service 240 Jaws of Life - Creston, Areas'A''B" & 'C'- Service 242 Jaws of Life - Search and Rescue, Nakusp and Area'K'- Service 245 ‘Jaws of Life - Search and Rescue, Nelson and Sslmo EFG - Service 246 ‘Jaws of Life - Search and Rescue, Castlegar - Service 247 Emergency Communications 911 - Service 250 Emergency Program - Creston Areas A, 'B'& 'C’- Service 254 Emergency Planning Program - Salmo & Area ‘G'- Service 252 Emergency Planning Program - Nakusp & Area 'K'- Service 253, Emergency Planning Program - Nelson, Areas ‘=’ & 'F'- Service 254 Emergency Planning Program - Siverton, Slocan, Area’ - Service 255 Emergency Planning Program - Kaslo & Area’'D'- Service 256 Emergency Planning Program - Areas'' & '- Service 257 Consolidated Emergency Sorvices - Service 259 Dyking (Goat River) Defined Areas 6’ &'C'- Service 260 Drainage - Area'A’ Riondol - Service 265 ‘Street Lighting ‘Area''A, Riondel - Service 244 Area'G, Ymir- Service 242 ‘Area'H- Service 343, Area "'- Service 244 Area 'J'- Service 345 Carried Forward 24 2012 Surplus (Deficit) $ 3,796,959 (1.218) (20,686) 25,938 (102) (7,402) 114,730 14/574 (4,285) “455 6) (582) (12) 9,556 9,559 (613) (16) 42,197 5,929 13,252 108 312 4B 2,087 74 (11,580) 4,009 4,483 96 26,263 7,840 5,315 4,005, 23,697 H 11,883 402 60 432 (282) 665 4,063,514 ‘Statement E Continued 2011 Surplus (Deficit) $ 3.716977 «78 (9,308) 2,066 (60) 26,680 73.846 23,900 (38) 8,408 2697 79,648 (18) 1.948 73,050 (14) (18) 19,858 13,958 76 203 13 1,988 1573 (6876) 3636 778 787 23,243 450 10,113 8 32,373 9) 3,794 rs) 251 498 524 859 4.197.570Statement E Continued REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES. FOR THE YEAR ENDED DECEMBER 31, 2012 2012 2011 Surplus Surplus (Deficit (etc) Brought Forward $ 4063,514 $4,137,870 Area’ - Service 346 1,382 1,761 Defined Area’, Voykin Subdivision - Service 347 a2 849 Stocan Valley Street Lights - Service 348 1472 1413 Noise Contiol- Area J - Service 401 10,516 10.516 Cemetery Services Creston & Areas'A\,'8' & 'C'- Service 421 3.408 6.759 Areas" and'F’- Service 424 1539) (64) Nakusp and Defined Area 'K'- Service 425 36 (40) New Denver, Silverton and Defined Area’ - Service 426 ay © Defined Area'H'- Service 427 (1.511) 503 Animal Control Brillant, Defined Area 'I- Service 435 224 336 Defined Area ‘ys (Robson) - Service 436 888 513 Nakusp and Defined Area 'K'- Service 437 38,955 39,037 Areas "E&P - Service 438 (6574) 5,694 Insect Contro! Sterile Insect Control - Creston and Def A, 'B'& C - Service 488 7 7 Mosquito Control - Area ‘O'- Service 469 14,981 10,804 Mosquito Control - Area’ - Service 470 210 (295) Untidy and Unsightly Properties ‘Area '- Service 488 6.130 6,130 ‘Area J'- Service 489 5,388 5,388 ‘Area'E - Service 490 4817 v917 Area 'P - Service 491 4,230 11230 Area 'G' - Service 492 5,650 5,650 Area 'B- Service 493 1,188 1,156 Refuse Disposal Services Eastern Subregion Creston and Areas A, '8' &’C'- Service 550, 63,771 42,739 Central Subregion Nelson, Salmo, Kaslo & Areas. (984,003) 364,654 Western Subregion Castlegar, Nakusp, New Denver, Silverton, Siocan, Areas H,‘ and 'K’- Service 654 (834,680) 6.949) Carried Forward 2,413,714 4,638,962 eaREGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES FOR THE YEAR ENDED DECEMBER 31, 2012 Brought Forward Riondel Refuse Transfer - Service 555 Western Subregion Septage - Service 565 Museum and Archives Service Creston Areas’, 'B' &'C' - Service 610 Salmo and Area 'G'- Service 611 Public Library Services Creston and Areas ‘A, 8! & 'C' - Service 621 aslo and Defined Portion of Area ‘D'- Service 622 ‘Salmo and Defined Area 'G' - Service 623 Nakusp and Area - Service 624 Electoral Area ‘J - Service 625 Electoral Area ''- Service 626 Electoral Area F - Service 627 Electoral Area ‘H- Service 628 Recreation Land and Parks Creston, Ateas B.C - Service 630 Nelson, Salmo, Areas’, 'F & 'G'- Service 632 New Denver, Silverton, Slocan, Electoral Are: Riondel, Area'A’- Service 636 Riondel, Area'A’- Service 637 Recreation Area, Defined Portion of Areas F&F’ - Service 638 ‘Summit Ski Hill- Service 639 Riondel Recreation Facilities - Service 641 Ymir Community Hall, Defined Area 'G'- Service 642 North Shore Hall Facility - Area F'- Service 643 Burton Hall- Area 'K'- Service 644 Fauquier Recreation Centre - Area - Service 645 South Slacan Community Hall - Area 'H' - Service 646 Salmo Wellness Centre - Area'G' - Service 647 Youth Centre - Castlegar - Areas ' and '- Service 648 Crawford Bay Beach and Hall - Service 650 Salmo Valley Youth & Community Centre - Service 651 TV. Societies ‘New Denver, Silverton and Defined Areal - Service 660 Slocan and Defined Area 'H'- Service 661 Kaslo Recrestion Centre - Area 'D'- Service 681 Castlegar & District Comminity Complex - Castlegar, Areas 'T & Service 633 Cantied Forward = Service 682 2012 Surplus (Deficit) $ 2413,714 (42) 24871 24 a7 94 559 270 18 22 a 94,008 60,319 992 19) (272) (20,768) 1 417.790 2,193 35 16,057 227 321 28,935 (11,006) 287,230 2,916,852 Statement € Continued 2011 Surplus (@etet) $ 4.636.962 (65) 15.583 424 181 3,296 ‘322 ere 48 72 47 218. (183) 3,604 115,294 73,829 (625) a9) (131) 14,054 6 1647 4 4 4408 a2 8034 6 263 63) 29,922 25,361 149,217 5,082,360REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES. FOR THE YEAR ENDED DECEMBER 31, 2012 Brought Forward Nakusp Recreation Centre - Service 684 Creston & District Community Complex - Service 685 Salmo and Area ‘G’- Swimming Pool - Service 697 Nelson & District Community Complex - Nelson, Area 'F, Defined Aea'E’- Service 698 Castlegar Aquatic Centre - Castlegar, Area Recreation Facilities Recreation Commission No, 4 - Service 784 Recreation Gommission No. 6 - Service 788 Racreation Commission No, 7 - Service 787 Recreation Commission No. 8 - Service 788 Recreation Commission No. 9 - Service 769 Recteation Commission No, 10- Service 790 Transit Utity Operating Paratrensit Services - Nelson and Area - Service 801 Castlegar and Area - Service 805 Creston and Area - Service 807 Paratransit Services - Kasio and Area - Service 608 Paratransit Services ~ Nakusp and Area - Service 809 Paratransit Services ~ North Shore & South Slocan - Service 810 Kootenay West Transit - Service 811 Alport - Creston, Areas 'B'& 'C'- Service 831 Water Utility Operating Riondel - Service 921 Sanea Park - Sorvice 922 Lister - Service 923 Yair - Service 924 South Siocan - Service 925 MacDonald Creek - Service 926 Lucas Road - Service 927, Duhamel Creek - Service $28 Denver Siding - Service 828 Erickson - Service 830 Arrow Creek - Service 931 Burlon - Service 932 Edgewood - Service 933 Fauquier - Service 934 Balfour - Service 935 West Robson - Service 936 Woodland Heights - Service 937 Defined Area 'l- Service 699 Carried Forware Fa 2012 Surplus (Deficit) 3 2,916,852 (23,087) 3,247 8,000 3414 434 16.933 3,919 8.016 3,656 173 528 13,776 178 (206,532) (9,085) 15,933 356 325 (10,927) 4,955 (19,504) $3,985 (2,021) 3,603 (4,774) (338,118) 33,422 8.585 3,206,644 2011 Surplus (Deficit 8 5,082,390 (1,880) 794,383 “454 264,786 312,114 15,168 ‘604 21,708 6.134) 5923 (1,838) 60,331 36,334 5818 (230) 70,815 33,120 729 19,886 (2,605) (i131) 4643 29,234 526 752 2,932 3,136 19.052 98,072 2446 9,521 5.016 (377,056) 14,196 343 6.516.907Statoment E Continued REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION SUMMARY OF SURPLUSES FOR THE YEAR ENDED DECEMBER 31, 2012 2012 2011 Surplus Surplus (oficit) (efit) Brought Forward 3 3,206,644 $ 6,516,907 Grandviow - Service 938 (5,124) a Woodbury - Service $39 8,078 7 Rosebery - Service 940 98 7 (Statements D and F) 3,209,608 6.516.507REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE General Administration Services - Service 104 Discretionary Grants (Grants-in-aid) - Service 102 General Government (Electoral Areas) - Service 103 GIS Services - Service 104 Protective Inspection - Service 105 Planning and Land Use Department - Service 108 Community Sustainability - Service 107 ‘Community Development Grants (Former B.C. Hydro) - Service 108, Columbia Basin Trust - Service 110 ‘Community Works Service - Service 111 Feasibility Study Services - Service 112 Community Tourism Service - Service 113, Engineering and Environmental - Service 115 Economic Development ‘Area'h' - Service 140 Creston and Areas'8' and 'C’- Service 141 Kasio and Area’ - Service 142 Nelson and Areas E’ and 'F’- Service 143 Salmo and Area 'G'- Service 144 Now Denver, Silverton, Slocan and Area'H' - Service 145, ‘Area’ and''- Service 148 Area 'K'- Service 147 Selkik College - Economic Chalr- Service 148 Advisory Planning Commission ‘Area'A’ -Service 170 ‘Area'B' - Semvice 171 ‘Area'C' - Service 172 ‘Avea'D' - Service 173 ‘Area'€' - Service 174 Area 'F'- Service 175, Area 'G'- Service 178 Area 'H'- Service 177 Area '- Service 178 Avwa'S - Service 179 Area’ - Service 180 Fire Protection ‘Area'A\, Riondel- Service 211 ‘Avea'A’ and’C’, Wynndel - Service 212 ‘toa 'B, Lister - Service 213 ‘Ateas 'B' and 'C, Creston Fire Contract - Service 214 Carried Forward 2012 $ 6,363,371 431,852 952,981 240,329 4,017,287 875,263, 370,701 4,599,613 1,257,604 643,852 22,007 41,455,862 48,804 tet,s34 (22) 316,750 19,739 15,498 128,905 3,169 4 1,500 4,244 2,001 4212 2,165 1,499 27e5 2740 12,500 1120 2,809 134,017 180,557 149,773 136,892 16,578,217 Statoment F 2011 $ 4,500,280 429,924 986,854 202,574 1172/6863 702,822 316,751 1,498,220, 4,933,277 11083,048, 21,634 595 1,908,538 45,580 s27ani @2) 350,197 19.480 19,992 110.278 3,139 4 4,500 1,430 4,229 4m 2.558 4,500 2897 2.840 714 2,501 2.809 111,358 187.172 202,983 345,403 14,910,882REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION [STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE Brought Forward Defined Area 0’, Kaslo Fire Contract - Service 215 Defined Area’, (Blewett), Nelson Fire Contract ~ Service 216 ‘Area, North Shore - Service 217 ‘Area G’, Salmo Fire Contract - Service 218 ‘Area'G', Ymir- Service 219 ‘Aree ', Tarys/Pas Crock - Service 224 ‘Area'J), Robson/Raspbeny - Service 222 Defined Area, Nakusp Fire Contract - Service 223 ‘Area 'H’, New Denwer Fire Contract - Service 224 Defined Areas 'E' & 'F, Balfour/Harrop - Service 225 Defined Area 'H’, Slocan Valley - Service 226 Defined Area 'K’, Fauqulor - Service 227 Defined Area'E" & F, Blewett/Bonnington - Service 228 Defined Area ', Ootishenia - Service 228 Defined Area J, Hudu Valley - Service 230 Defined Area‘, Fairview - Service 231 Defined Area 8, Yahk-Kingsgate - Service 232 Jaws of Life - Areas T and - Service 233 ‘Jaws of Life - Kaslo - Service 234 Jaws of Life - Salmo & Area'G' - Service 240 ‘Jaws of Life - Creston, Areas 'A''B" &'C'- Service 242 ‘Jaws of Life - Search and Rescue, Nakusp and Area K' - Service 245 ‘Jaws of Life - Search and Rescue, Nelson and Salmo EFG - Service 246 ‘Jaws of Life - Search and Rescue, Castlegar - Service 247 Emergency Communications 911 - Service 250 Emergency Program - Creston Areas, ‘8’ &'C'- Service 251 Emergency Planning Program - Salmo & AreaG' - Service 252 Emergency Planning Program - Nakusp & Area’ - Service 253, Emergency Planning Program - Nelson, Areas 'E’& 'F' - Service 254 Emergency Planning Program - Slivorton, Slocan, Area H'» Service 255 Emergency Planning Program - Kasto & Area '0'- Service 256 Emergency Planning Program - Areas '! & V'- Service 257 Consolidated Emergency Services - Service 258 yking (Goat River) Defined Areas 8" &'C’- Service 260 Drainage - Area 'A’ Riondel - Service 265 ‘Street Lighting ‘Avea'R, Riondel - Service 341 ‘Area'G', Yinit- Service 342 Area‘ Service 343, ‘Arca - Sorvico 344 Area‘ - Service 345 Carried Forward 2012 $16,579,217 79,743 240/902 198,616 58,454 143,126 375,210 432.932 77,943 52132, 222,992 601,225 16,104 340,067 200,106 13,628 19,850 233,920 19,044 31,327 14.432 45,286 16,039 a7a7t 21,574 386,857 45,508 31,499, 33,511 70,244 35,997 43,422 33,820 235,154 7,845 84,826 5,724 11,403, 5,140 14,359 —Ane 20,811,199 Statement F Continued 201t $14,910,882 80,498 118,680 179,588 87,414 146,570 295.478 426.505 79,668 43.912 168.027 594,189 17,888 252,480, 192,625 18,220 19.587 141,407 40,483 20,147 14,084 377 15,802 35,516 20.073, 474,559 50.573 34254 34,960 70,150 279 44.281 31,978 232,745 7.783 26,118 4,980 11,119 4,935 14,300 4525 18,958,093,REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION [STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE Brought Forward Area 'k’ - Service 348 Defined Area '', Voykin Subdivision - Service 347 Slocan Valley Street Lights - Service 348 Noise Control - Area ‘J'- Service 401 Cemetery Services Greston & Aroas'A’, B'&'C'- Service 421 ‘Areas 'E and'F'- Service 424 Nakusp and Defined Area K'- Service 425 New Denver, Silverton and Defined Area'H'- Service 426 Defined Area'H'- Service 427 Animal Control Briliant, Defined Arca "'- Service 435 Defined Area ‘J (Rabson) - Service 436 Nakusp and Defined Area'k’ - Service 437 Areas E'&'F'- Service 438 Insect Controt ‘Sterile Insect Control - Creston and Def A,B! & C - Service 468, Mosquito Contr! - Area''D'- Service 459 Mosquito Control - Area'D'- Service 470 Untigy and Unsightly Propertios ‘Arca'l'- Service 488 ‘Area J'- Service 488 Area’E’- Service 490 Area - Service 491 Area'G'- Service 492 ‘Area'8'- Service 493 Refuse Disposal Services Eastern Subregion Creston and Areas Central Subregion Nelson, Saimo, Kasio & Areas Wester Subregion Castlegar. Nakusp, New Denver, Sliverton, Slocan, Areas 'H',"", ‘Wand K'- Service 554 Service $60 © &'G'- Somvice 552 Carried Forward a 2012 $20,811,198 6344 4,849 3574 10,516 48,652 16,720 19,719 7,323 4718 3.212 11,505 59,364 25,564 7 117,332 11,105 6,430 5,388 4917 1,230 5,850 1,188 3,933,070 3,749,567 1,929,609 30,789,453 Statement F Continued 2011 $18,985,093, 6,380 2020 3419 10516 96,984 16.698 19378 7158 4,680 3,338 14.287 60,908 32,133, 7 106,489 10,734 6,130 5,388 1917 1,230 5.650 1,156 2,249,025 4,154,823, 4,921,474 27,554,008REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE Brought Forward Riondel Refuse Transfer - Service 556 Western Subregion Septage - Service S65 Museum and Archives Service Creston Areas''A\,'B'& 'C'- Service 610 ‘Selmo and rea - Service 611 Public Libraty Services Creston and Areas’, 'B' & 'C’- Service 621 Kaslo and Defined Portion of Area 'D'- Service 622 ‘Salmo and Defined Area'G' - Service 623 Nakusp and Area - Service 624 Electoral Area J - Service 625 Electoral Area Y - Service 626 Electoral Area F" - Service 627 Electoral Area H'- Service 628 Recreation Land and Parks Creston, Arcas 8, 'C'- Sorvice 630 Nelson, Salmo, Areas 'E,'F'& 'G'- Service 632 Now Denver, Siterion, Slocan, Electoral Area H'- Service 633 Riondel, Area’A’- Service 636 Riondel, Area’A’- Service 637 Recreation Area, Defined Portion of Arcas E'& F'- Service 638, ‘Summit Ski Hil - Service 638 Riondel Recreation Facilities - Service 641 ‘Ymnir Community Hall, Defined Area G' - Service 642 North Shore Hall Faciliy - Area - Service 643 Burton Hall- Area’k’- Service 644 Fauquier Recreation Centre - Area'k'- Sorvice 645 South Slocan Community Hall - Area 'H'- Service 645 Salma Wellness Centre - Area'G' « Service 647 Youth Centre - Castlegar - Areas'' and ''- Service 648 Crawford Bay Beach and Hall - Service 650 Salmo Valley Youth & Community Centre - Service 651 TL. Societies New Denver, Silverton and Defined Aroa"H'- Service 650 Slocan and Defined Area'H'- Service 661 Kasio Recreation Centre - Area 'D! - Service 881 Castlegar & District Comminity Complex - Castlegar, Areas ‘I 8 ''~ Service 662 Cartied Forward 2 2012 $20,789,453 8,208 85,457 91,036 26,326 482,307 67,352 63,989, 83,980 75,718 67.297 81,285 57,944 3,604 279,915 114,062 54,194 (19) 6.238 19,941 110,868, 7,033 63,663 17,564 10,228 14,589 11,040 16,950 16,080 42,847 36,459 29,922 215,407 2.422.182 35,435,719 Statement F Continued 2011 $27,554,008, 8,547 96,198 91,193 25,935 555.4068 97.422, 62/863, 73,233 75,008 66,665 an217 57.816 3,994 232,286 166,299 18.912 (2,548) 6,092 20,080 100,701 6.840 26,500 17.848 16.315 17,286 11,024 8,905 18,073 35,71 30,937 230,792 1,972,578 31,786,396REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE 2012 Brought Forward $35,435,719 Nakusp Recreation Centre ~ Service 684 241,873 Creston & District Community Complex - Service 685 4,749,378 Salmo and Area 'G'- Swimming Poo! - Service 697 29.813 NNelgon & District Community Complex - Nelson, Area F, Defined Aga E' - Service 698 4461.971 Castlegar Aquatic Centre - Castlegar, Area ‘J, Defined Area = Service 699 1,379,238 Recreation Facilities Recreation Commission No. 4 - Service 784 44,581 Recreation Commission No. 6 - Service 786 21,669 Recreation Commission No. 7 - Service 787 141,745 Recreation Commission No. 8 - Service 788 128,228 Recreation Commission No. 9- Service 789 29,923, Recreation Commission No. 10 - Service 790 18,000 ‘Transit Utility Operating Paratransit Services - Nelson and Area - Service 601 165,982 Castlegar and Area - Service 805 925,620 Creston and Area - Service 807 373,928 Paratransit Services - Kaslo and Area - Service 808 68,673 Paratransit Services - Nakusp and Area - Service 609 164,698 Paratransit Services - North Shore & South Slocan - Service 810 1,206,983, Kootenay West Transit - Service 811 432,301 Airport - Creston, Areas’B' 8 'C'« Servioe 631 133,388 Water Utlity Operating Riondel - Service 921 141,143 Sanca Park - Service 822 44479 Lister - Service 923, 476,588 Ymir - Service 924 92,605 South Slocan - Service 925 75,127 ‘MacDonald Creek - Service 926 38,248 Lucas Road Service 927 7.235 Duhamel Creek - Service 928 36,750 Denver Siding - Service 929 15815 Erickson - Service 930 539,066 Arrow Creek - Service 931 844,054 Burton - Service 932 47,497 Edgewood - Service 933 66,137 Fauquier - Service 934 102,720 Balfour - Service 835 (182,171) West Robson - Service 936 104,761 Woodland Heights - Service 937 18,627 Carried Forward 52,551,841 Statement F Continued 2011 $31,786,398, 204,751 9370907, 30,905 4,405,693, 1.216888 36.646 17,700 124301 444,663, 29.563 161.648 886 552 327.071 61,549 192,651 843,882 334,808 193,534 448,423, 16,114 148,016 62,552 79,793 34,953, 773 58713, 21.079 443,806 1,857,063 1,649,654 1,618,986 4,630,234 1,582,288 2,403,922 255.916 65,444,661Brought Forward Grandview - Service 928 Woodbury - Service 939 Rosebery - Service 940 REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION [STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 REVENUE 2012 $52,551,841 284,856 318,327 570,987 $53,725,994 Statement F Continued 201 $65,444,661REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE General Administration Services - Service 101 Discretionary Grants (Grants-in-ld) - Service 102 ‘General Government (Electoral Areas) - Service 103 GIS Services - Service 104 Protective inspection - Service 105 Planning and Land Use Department - Service 106 Community Sustainability - Service 107 Cormmunity Development Grants (Former B.C. Hyco) - Service 108 Columbia Basin Trust - Service 110 Community Works Service - Service 111 Feasibility Study Services - Service 112 ‘Community Tourism Service - Service 113 Engineering snd Environmental - Service 115 Economic Development Atea'A’- Service 140, Creston and Areas’8! and 'C'- Service 141 Nelson and Areas E’ and - Service 143, Salmo and Area'G' Service 144 Now Denver, Siverton, Slocan and Area ' Area’ and''J’- Service 148 Area’ - Service 147 Advisory Planning Commission Area’ - Service 170 Area'B'- Service 171 Arwa'C' - Service 172 ‘Area D' - Service 173 Area €'- Service 174 Area 'F'- Service 175 Area 'G'- Service 178 Aiea 'H- Service 177 Area - Service 178 ‘Area 'J'- Service 179 Area 'k'- Service 180 Fire Protection ‘Avea'A’, Riondel - Service 211 ‘Area'A’ and'C’, Wynndel - Service 212 ‘Area 'B. Lister - Service 213 Areas 'B' and C’, Creston Fire Contract - Service 244 = Service 145 Carried Forward 35 2012 $ 4,988,310 151,888 841,957 178,388 4,039,763 506,509 214,236 854,356 1,257,603 643,852 15,645 4,222,054 25,665 151,654 180,194 12,724 6.183 22417 2,964 100 180 648, 100 957 400 100 7,667 1,637 414277 173,778 137,298 38,065 12,792,258 Statement F Continued 2011 $ 3,064,250 161,700 895,400 106,038 41,073,837 438,660 216,169 687,421 1,268,055 1/083,048 21,034 595, 1,176,828 26.776 47,289 180,523 12.712 11,810 378 2972 222 1,089 404 1,499 1,887 878 m2 100 m1 1,381 102,734 190,111 212,328 146,078 11,193,905Statement F Continued REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE 2012 2011 Brought Forward $12,792,258 $11,193,805 Defined Area ‘DY, Kaslo Fire Contract - Service 218, 80,958 30,972 ‘Area'E’, Blewet), Nelson Fire Contract - Service 216 261,788 127.986 North Shore - Service 217 162,678 150.520 58,556 57,484 Area 'G), Ymir- Service 219 150,226 121,890, Area ', TartysiPass Creok - Service 221 260,480 245,832 ‘Area ‘J, Robson/Raspberry - Service 222 118,358 402605, Defined Area’, Nakusp Fie Contract ~ Service 223, 92,228 79,684 Area 'H’, New Derwer Fire Contract - Service 224 81,677 35.5 Defined Areas 'E" &'F, Balfour/Harrop - Service 225 222,997 166,330 Defined Area 'H, Slocan Valley - Service 226 601,807 514.541 Defined Area 'k’, Fauquier - Service 227 16,116 17,904 Defined Area” &'F, Blewett/Bonningion - Service 226 330,511 250,532 Defined Area ‘J’, Ootishenia - Service 229 190,547 79.575 Defined Area ‘I, Hudu Valley - Service 230 14,247 13,234 Defined Area ‘J, Fairview - Service 231 19,966 19.575 Defined Area 'B', Yahk-Kingsgate - Service 232 491,123, 121,549 Jaws of Life - Areas’! and ‘J - Service 233 19,115 40,493 “Jaws of Life - Kasio - Service 204 18,075 6.188 Jaws of Life - Salmo & Area ‘G'- Service 240 14,324 14,008 Jaws of Life - Creston, Areas’A,’B & C'- Service 242 44,954 36,968, ‘Jaws of Life - Search and Rescue, Nakusp and Area'k’ - Service 245 16,051 15,878 ‘Jaws of Life - Search and Rescue, Nelson and Salmo EFG - Service 246 35,404 93,548 Jaws of Life - Search and Rescue, Castlegar - Service 247 21,500 18,500 Emergeney Communications 911 - Service 250 398,347 481,235 Emergency Program - Creston Areas A’, 'B'& 'C'- Service 264 44,499 48,937 Emergency Planning Program - Salmo & Area’G' - Service 252 30,046 93,478 Emergency Planning Program - Nakusp & Area'K'- Service 253 32615 34,173 Emergency Planning Progrem - Nelson, Areas 'E! & F'- Service 254 43.981 Emergency Planning Progrem - Silverton, Slocan, Area 'H - Service 255 28.157 Emergency Planning Program - Kasio & Area'D'- Service 256 38,107 Emergency Planning Program - Areas & U' - Service 267, 29,815 Consolidated Emergency Services - Service 259 211,454. Dyking (Goat River) Defined Areas'B! &'C'- Service 260 7,844 Drainage - Area'A’ Riondel - Service 265 72,943 Street Lighting = ‘Area'f, Riondel - Service 344 5322 ‘Area'G', Ymir - Service 342 11,343 ‘Area. Setvice 343, 4,708 Area" - Service 344 14,844 ‘Area '- Service 245 4.049 Carried Forward 16,747,685, 14,820,523REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE 2012 Brought Forward 816,747,685, Area 'K - Service 346 4,962 Defined Area '’, Voykin Subdivision - Service 247 1207 Slocan Valley Street Lights - Service 348 2402 Noise Control - Area 'y'- Service 401 : Cemetery Services Creston & Areas'A’,'S' & C’ - Service 421 45,278 ‘Areas 'E' and’F'- Service 424 47;319 Nakusp and Defined Area K' - Service 425 19,683 New Denver, Silverton and Defined Area 'H'- Service 426 7324 Defined Area 'H'- Service 427 3,225 ‘Animal Contro! Biiliant, Defined Area 'l- Service 435 2.991 Defined Area ‘y'(Robson) - Service 435, 10.617 Nakusp and Defined rea K' - Service 437 20,406 Areas’ &'F- Service 438, 32,238 Insect Control ‘Sterile Insect Control - Greston and Def ‘A, 'B'& 'C - Service 468 - ‘Mosquito Control - Area D' - Service 469 102,651 ‘Mosquito Conitol - Area D’ - Service 470 10,895 Untidy and Unsightly Properties ‘Area''- Service 488, : ‘Area - Service 489 : ‘Area'E'- Service 490 : Area - Service 491 - Area'G' - Service 492 - Area'B'- Service 493 - Refuse Disposal Services Eastern Subregion Creston and Areas ‘A'S! & 'C'- Service 550 3,869,209 Central Subregion Nelson, Salmo, Kasto & Areas Di 'E, F & G'- Service 652 4,713,570 Western Subregion Castlegar, Nakusp, New Denver, Silverton, Slocan, Areas HY," ‘Wand = Service 554 2,764,289 Carried Forward 28,375,739 ued 2011 $14,920,523, 4819 171 Zoos 50,225 16.783 191419 7165 a7 3,002 10,744 aaert 28,539 95,895 11,028 2,206,286 3,790,169 4.828.423 22,917,046Statement F Continued REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE 2012 2011 Brought Forward $28,975,799 $22,917,048, Riondel Refuse Transfer - Service 556 8.851 8,602 Western Subregion Septage - Service 585 40,586 e0st6 Museum and Archives Service Creston Areas'#’,'B'&'C'- Service 610 90,794 90,768 Salmo and Area"G'- Service 611 26,108 25,784 Public Library Services Creston and Areas'A,,'8' & 'C’- Service 621 462,307 552,110 kKaslo and Defined Portion of Area D'- Service 622 66,458 57,100 Salmo and Defined Area 'G'- Service 623 63,490 62185, Nakusp and Area - Service 624 83,710 73,185 Electoral Area 'J'« Service 625 75,700 74.937 Electoral Area 'I'- Service 626 67,297 66.618 Electoral Area'F - Service 627 81,243 80,999, Electoral Area Ht - Service 628 sT8t7 57,998 Recreation Land and Parks Creston, Areas B,C - Service 630 3,604 380 Neleon, Salmo, Areas '€, 'F' & 'G'- Service 632 195,907 sn6.972 New Denver, Silverton, Slocan, Electoral Area H - Service 633, 53,743 92,470 Riondel, Area’ - Service 638 53,202 19.597 Riondel, Area’‘A’ - Service 637 - (2,529) Recreation Area, Defined Portion of Areas. Service 638 6,238 6,092 Summit Ski Hil- Service 639 20,213, 20211 Riondel Recreation Facilties - Service 641 191,64 86.647 Ymir Community Hall, Defined Area'G' - Service 642 7,026 6,834 Nosh Shore Hall Facility - Area 'F'- Service 643 45,873 24,853 Burton Hal -Area'K'- Service 644 17,864 17.844 Fauquier Recreation Cente - Area k’- Service 645 40,228 16.311 South Sloean Community Hall - Area 'H'- Service 646 12,396 12.848 Salmo Wellness Centre -Area'G' - Service 647 11,008, 10,982 Youth Centre - Castlegar - Areas and '- Service 648, ‘393 art Crawford Bay Beach and Hall - Service 650 1,090 18.087 ‘Salmo Valley Youth & Community Centre - Service 651 42,820 42,185 TV, Socioties New Denver, Silverton and Defined Area H'- Service 660 36,138 35,804 Slocan and Defined Area 'H'- Service 664 987 1,015 Kaslo Recreation Centro - Arca 'D! - Service 681 226,413 205,431 Castlegar & District Comminity Complex - Castlegar, Areas '& 'J'~ Service 682 2,134,982 1.825.361 Carried Forward 32,518,867 26,704,006REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION [STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE Brought Forward Nakusp Recreation Contre - Service 684 Creston & District Community Complex - Service 685 Salmo and Area 'G'- Swimming Pool - Service 687 Nelson & District Community Complex - Nolson, Area" ‘ea E' - Service 698 Castlegar Aquatic Centre - Castlegar, Area Defined Area Service 699 Recreation Facilities Recreation Commission No, 4 Service 784 Recreation Commission No, 6 - Service 786 Recreation Gommission No. 7- Service 787 Recreation Commission No. 8 - Service 788 Reerestion Commission No. 9- Service 789 Recreation Commission No, 10 - Service 790 Transit Utlity Operating Paratransit Services - Nelson and Area - Service 601 ‘Castlegar and Arca - Service 805 ‘Creston and Area - Service 807 Paratransit Services - Kaelo and Area - Service 808 Paratraneit Services - Nakusp and Area - Service 809 Paratransit Services - North Shore & South Slocan - Service 610 Kootenay West Transit - Service 811 ‘Airport - Creston, Areas '8" & 'C'- Service 831 Water Uslity Operating Riondet - Service 921 ‘Sanca Park - Service 822 Lister- Service 923 Ymir - Service 924 South Siocan - Service 925 MacDonald Creek - Service 926 Lucas Road - Sorvice 927 ‘Duhamel Crook - Service 928 Denver Siding - Service 929, Erickson - Service 930 Arrow Creek - Service 934 Burton - Service 932 Edgewood - Service 933 Fauquier - Service 934 Balfour - Service 935 West Robson - Service 936 Woodland Heights - Service 937 Carried Forward 38 2012 $32,516,867 245,095 4,878,559 31,081 4,112,034 1,305,477 27,338 195538 97,251 151,326 26,676 162,568 925,186 356,985 64,754 156,682 41,203,327 431,522 132,830 127,367 44001 683,120 101,700 59,194 37,892 6310 arsTT 13,660 558,570 790,086 49,518 62,534 107,494 155,947 71,338 10,042 49,345,197 Statement F Continued 2011 $26,704,008 296,631 8,578,524 30,454 4,140,907 904,772 21,478 47.096 102,593, 150,797 23,640 163,687 826,221 290,737 $5,731 182.881 773,087 301,778 132,805 428,587 18,719 159,707 97,909 50,559 34,427 7024 52781 17.943 424,754 1,558,991 1,847,208, 1,609,445 4,825,218 1,959,344 2,380,786 251.573 58,927,754Statement F Continued REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SUPPLEMENTARY INFORMATION STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 EXPENDITURE 2012 2011 Brought Forward $49,345,197 $58,927,754 Grandview - Service 938 289,980 Woodbury - Service 939 310,249 Rosebery - Service 040 570,869 50,516,295 8,027,754 Excess of Revenue Over Expenditure (Gtatement"E?) 209.696 9.516.907 $53,725,991 5.444.564 40[REGIONAL DISTRICT OF CENTRAL KOOTENAY SOREDULE OF DESENIURE DEST FOR THE YEAR ENDED DECEMBER, 2012 ‘ae Sinton 8 setae, acre Temeteten ts wpen 2011 23, es Mtogestnanae * Masiee seas ‘aorta 2 beet 0s ‘eto e202 at aa Be Game, at he ‘ge ec = iieee ented eyeineset ore see, Eyctnaen “ea Sage tue Bo atest pee saan 24 2023 Shseticas 1 foment ma oreeet a8 2 veers fe Ocoee anit Soe 22 ae eee ee aac : Es Seeger Ser € 3 Bar aes ‘ge ar ech tera one! ae ee od BE cdmmiey onlin Er iw aass oe Ge Cnber #20 conor 21 000 oe pee oe on See gash | See aeeee es Be eae eeServico 101 REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 GENERAL ADMINISTRATION SERVICES (including Executive and Legislative) 2012 2012 2011 2011 Budget Actual. «= Budget «Actual REVENUE, Grants $256,080 $ 280,615 $ 160,500 § 256,319 Interest Eamings 20.900 112,026 26,450 66,647 Other Income 1,000 120 1,000 903 Taxation 14976468 4,437,647 1,493,403 1,492,401 Contribution ftom Own Funds ‘926.261 ‘443,961 647.727 321,192 Recoveries - Administration 1,557,819 2,629,920 1,454,828 1,684,795 Sale of Equipment - 14,052 - Surplus, Beginning of Year 1.244.010 _ 1,448,030 _ 88.17 5.497.696 __ 6.363.371 _3.723,908 _ 4.509.280 EXPENDITURES ‘Administration Services 27,600 182,874 170,721 142,084 Staff Salaries and Expenses 1,947,020 2,028,141 1,806,154 1,875,531 Indemnities - Chairman and Directors 589,430 556,153 625.300 519.878 Operations Expense 10,500 1,019,923 10.500 16,188 Bulding Operations 96550 56.835 90,020 82,829 Vehicle Operations 42,000 8505 15,000, 9,898 Equipment Maintenance 30000 328,947 21,000 288,122 Capital Additions 1,469,726 450,476 © 339.000 31,953 Jaformation Systems 34,760 30,812 2.200 1000 Contributions to intemal Services 361,760 - 374,402 (36,984 Internat Contributions To 38560 73,181 - Contracts/Consultants, 195,000 154,493 110,000 «88,831, Amortization 64,800 = eal 5,437,596 __ 4,888,310 _3.723008 _ 3,064,250 Excess of Revenue Over Expenditure (Statement "E") Sa $4,475,061 $n $1,445,030 ctREGIONAL DISTRICT OF CENTRAL KOOTENAY [STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 GENERAL ADMINISTRATION SERVICES {including Executive and Legislative) RESERVE (Climate Action Reserve (39)) Contributions in the year Earnings in the year Balance, end of the year RESERVE (Office Equip. Reserve (52)) Balance, beginning of the year Eamings in the year Balance, end of the year RESERVE (Admin. Office Capital Projects & Equip. (53) Balance, beginning of the year Contributions in the year Eamings in the year Balance, end ofthe year RESERVE (Contingency, legal, project fund (61)) Balance, beginning of the year Earnings in the year Balance, end of the year RESERVE (Records conver Balance, beginning of the year Eamings in the year Balance, end of the year RESERVE (Liability insurance reserve (64)) Balance, beginning ofthe year ‘Contributions in the year Eamings in the year Balance, end ofthe year RESERVE (Property insurance reserve (65)) Balance, beginning of the yest Eamings in the year Balance, end of the year 1917 4,945 666,415 97,040 10,194 733,649 90,847 1.485 195.912 22,022 22,345 231,807 16,398 3,52 PLES 24,265 24624 Service 101 Continued 2014 ‘Actual 1,885 2 oom 655,103 11312 556,415 98,152 1605 99.847 21,648 374 — 188,087 42,143 3577 231,807 23,854 aitREGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 GENERAL ADMINISTRATION SERVICES (including Executive and Legislative) RESERVE (Vehicle replacement reserve (57)) Balance, beginning of the year Contributions inthe year Eamings in the year Expenditures in the year Balance, end of the year RESERVE (Vehicle deductible reserve (73)) Balance, beginning of the year Earnings in the year Balance, end of the year RESERVE (Other projects reserve) Balance, beginning of the year Earnings in the year Balance, end of the year TOTAL RESERVES CAPITAL ASSETS Land Building Less: Accumulated amortization Equipment Less: Accumulated amortization Equipment under capital lease Less: Accumulated amortization MFA capital lease obligations EQUITY IN CAPITAL ASSETS 2012 Actual 294,438 20.294 3637 413.331 205.039 1.284 4,283 14.114 ort 143,191 SLSSSSTT 2012 Actual 1,799,822 (579,156) 4,968,221 235874 38,038, (25.700) 45 8 94,687 Service 101 Continued 2011 Actual 283,314 6,180 4945 294,439 1,242 1,264 198,719 2395 anat4 $.1.483,090 2041 Actual S 155,439 41,759,822 1,180,664 (534.552) 1,225,270 1,596,002 732,347 {1,2569368) 339,066 112,778 62,338 __@8. 901 83.878 (55.655) $.2.014371 92.633 $1,721,020Service 102 REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 GRANTSUN-AIDIDISCRETIONARY GRANTS. 2012 2012 pott 2o1t Budget Actual «== Budget «Actual REVENUE Taxation S$ 163.400 $ 163.982 $ 162.400 $ 162,400 Provincial Grant 248 164 Retumed Funds : : - 3,000 Surplus, Beginning of Year 258,057 __268.221 __284.219 __ 264,357 431.457 __431,852 __426.619 ___429.921 EXPENDITURES Operations Expense 431 126 426 183 Contributions to intemal services 7 25 see ss145t __181888 6619 __161,700 Excess of Revenue Over Expende (statement) Se Laos $2 6Service 103 REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 GENERAL GOVERNMENT - ELECTORAL AREAS (including Executive and Legislative) REVENUE Provincial Grant Taxation Donations Internal Contributions ‘Administrative Recoveries ‘Surplus, Beginning of year EXPENDITURES ‘Administration Staff salaries Indemnities - Chairman & Directors Operations Building operations Equipment maintenance Vehicle operations Internal contributions to Capital Adcitions Contributions to internal services Contracts Excess of Revenue Over Expenditure ‘(Statement "E") RESERVE (Election Cost Reserve (19)) Contributions in the year ‘Earnings in the year Balance, end of the year CAPITAL ASSETS Equipment Less: Accurnulated amortization EQUITY IN CAPITAL ASSETS 2012 2012 2011 2011 Budget Actual «= Budget. Actual BS - $$ gs - $e 691537 691,537 «695,607 695,607 : 7,000 - 143,170 159,746 131,700 142,779 ‘i ‘400, a 502 78.645 ___ 93.454 __ 90.499 __179.398 913.352 __952,981 917.805 __988,854 65845 33,684 = 22.200 23,158 186240 157,242 182,965 156,950 265440 273,930 «318,500 262,733 13,500 268 91000 «54,037 2870 4,531 2870 7,406 2,500 4770 2,500 2048 14,000 11373 15.650 8,332 8990 8,990 8887 11,148 5 5 | 28,088 320,657 323,088 «273,284 337,945 36,310 __ 40,083 z 9557 913,362 __941,957 __917.806 __895.490 fa. $_1iees S$, $_ sass 2012 2011 ‘Actual Actual $27,000 so: 198 : SakTI98 _ 2012 Actual 2041 Actual 3 28,088 S 28,088 7.022 21,066 __(2.340 25.747 21,0 $_25.747 aREVENUE Grants User Fees Taxation Internal contributions from ‘Surplus, Beginning of Year EXPENDITURES ‘Administration Staff expenses Operations. Building Vehicle operations Equipment Contributions to Internal Services Internal contributions 10 Amortization Excoss of Revenue Over Expenditure (Staternent"E*) Service 104 REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 Gis SERVICE 2012 Budget $1,000 21185 198,837 131 238,206 44,701 118.734 35.000 2,040 308 615 8,62 27719 130, 238,206 s ‘ 36,536 2012 2011 2014 ‘Actual Budget Actual 1487 $1,020 $1,589 3469 6,585 2,405 98,837 198,880 198,880 129 - 240,329 __206,614 __202,874 1 5,133 6,707 3,644 07323 119,598 (85,889 25,413 3500020777 3,037 2,838 2,790 . 305 : 1,699 609 2,208 3.062 13,984 7984 ary 27.444 32,749 peau eg 178,386 __ 206614 __168.038 bi sets ss $8 536REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 PROTECTIVE INSPECTIONS. 2012 2012 Budget Actual REVENUE Grants 3 128 899 User fees 8600861 Inspection services se1101 476,770 Taxation 431601 434,691 Surplus, begining of year 72543 98.728 osso2 _1047,207 EXPENDITURES ‘Adminstration T1735 48,689 Siatf salaries 794.068 742\860 Operations expense 5050 2.284 Buaing operations eao77 22.518 Viele operations 41410 30294 Equipment maintenance 12120 © 8.430 Contributions fo intemal services 47167 183,628 Internal contibutions to 51/983 102 Amortzation 1161 1.094.682 __1,030,763 Excess of Revenue Over Expenditure (Sialement"E") Se 22,876) RESERVE (Planning & Land Use (83) Bolance, beginning of the year Ss 58220 Contributions in the year 4.151 Ezamings inthe year __s2 Belance, end ofthe year 80,233 RESERVE (Building Rehab Reserve (98) Balance, begining of the year 66,706 ‘Contibutons in he year 127/584 Earnings in the year igi Balance, end of he year 126.204 TOTAL RESERVES $256437 2012 Actual CAPITAL ASSETS Equipment $ 20982 Less Accumulated amortization 19.790) _1.212 EQUITY IN CAPITAL ASSETS S212 rey Service 105 2011 2011 Budget Actual $ (1508 eta 8,600 8,845 636,499 620,167 431,960 431,360 126.502 __111,878 4,203,011 _ 1,172,663 102,185 65,524 759830 747,813 5,000 ‘508 33220 24,887 41,000 31,768 42,000 12,501 197677 141,530 60959 79,208 1149, A 4.205.011 _ 4,073,937 Se 898725 8 87282 288 58,220 66,135, ‘ov 36,70 $124,926 2011 Actual 8 20.942 (19,383) 1.859 S559REVENUE, Grants User fees: Taxation Internal Contributions Surplus, Beginning of year EXPENDITURES, ‘Administration Staff salaries (Operations expense Building operations Vehicle operations Equipment maintenance Contributions fo internal services Internal contributions to Contracts Excess of Revenue Over Expenditure (Statement "E") REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 PLANNING AND LAND USE DEPARTMENT 2012 2012 2011 2ott Budget Actual «= Budget. «= Actual $ 180 $ gaz S 15D SAS. 50,500 $1,494 —87,500 49,580, 556,325 $58,325 556,880 556,880 996 600 . 249,757 __264,162 95.897 959728 __875.263 __ 614, 702,922 203558 18,925 45,163 5,494 409763 387,901 424.986 «997,689. 43,283, agit 93,008 21345 17.022 Bais 19,272 8,303 7,800 1,353 7,800 11466 5,000 4425 : 5,088 68312 61316 «57,918 80,922 ~ 4,260 6,363 7,359 415.000 : 259728 __506,509 __614,530 __438,660 £ $398,754 § $264,162 50REVENUE Taxation User Fees Grants. Internal contributions from Sale of Equipment Surplus, Beginning of Year EXPENDITURES ‘Administration Staff expenses Operations Bulging Vehicle Equipment Capital Contributions to Internal Services Internal contributions to ‘Amortization Contracts. Excess of Revenue Over Expenditure Statement") Service 107 REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 ‘COMMUNITY SUSTAINABILITY 2012 Budget $181,520 43,400 40,085 e732 273.737 5,730 56,735 1911 205 513 2.525 35.949 42,083, 86 128,000 273.737 £ st 2012 2ott 2011 Actual Budget Actual $ 181,520 $ 180.864 $ 180,864 25 - 775 35304 75,000 51,918 36,419 43,764 (83,198 15,851 : : 101,582 70701 __ 200,628 __316,754 2.983 49630 2,689 4783587020 43,775 (a0) 7 7 1,708 1,892 2,402 ‘ 203 956 508 4.739 - 2,600 : 35949 34840 (34,840 47679 41.270 47,346 - 85 4 71A85 __156.680 ___82.978 214.236 __2e9.628 __215,169 $156,465 Sina S10 582Service 108 REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 COMMUNITY DEVELOPMENT (Former BC Hydro Grant-in-Liou) 2012 2012 201 zon Budget Actual «= ‘Budget_ «Actual REVENUE Grants $ 740,160 § 770991 § 702,969 $ 740,160 Interest earings toe2s 21489 Jnternal contributions from 7 6000 : Surplus, beginning of year 811.799 158,607 140.160 _ 4.599.613 __702,969 _1,499,220 EXPENDITURES External contrbutions to outside organizations 7 eros 360,232 Intemal contributions to 740,160 __483.782 __7o2.969 __ 127,169 740.180 __54,356 __7oz969 __6s7421 Excess of Revenue Over Expenditure {Suterert Bo gs mszsr § S_811.799 2REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 ‘COLUMBIA BASIN TRUST FUNDING INITIATIVE 2012 2012 Budget Actual REVENUE Other Income $1,289,757 $ 1,181,478 Recoveries 7 5.108 Interest earnings : 5,800 ‘Surplus, beginning of year . 65.222 1.289.787 __1,287,604 EXPENDITURES ‘Administration e147 ars Internal contibutions to 4 78,603 Extemal contributions to outside organizations 4.228.340 _4,174.287 1.289.757 __4,257,603 Excess of Revenue Over Expenditure (Statement “E") See St 5 Service 110 2011 2011 Budget Actual $ 1,292,359 § 1,292,959 - 3.73 ‘520 : 37,225 4.292.359 _1,393.277 64.018 2,748 - 61,270 1.228341 _ 4.204.039 1.290.359 __1,268,055 Ss ss,Service 114 REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE AND EXPENDITURE, FOR THE YEAR ENDED DECEMBER 31, 2012 COMMUNITY WORKS FUNDING 2012 2012 2o1t 2014 Budget Actual. «= Budget = Actual REVENUE UCM contributions Interest earings Surplus, beginning of year EXPENDITURES Contributions to intemal services. External contributions to outside organizations Excess of Revenue Over Expenditure (Gtatoment "= $ 1,258,268 $ 604,926 $ 1,258,368 § 1,053,471 38,926 29,577 2.305510, 4.256.968 __ 643,852 __3.561,078 _1,083,048 : 364,356 7 676,177 4,256,368 __279.498 __ 3,561,978 __406,874 4.256368 __643.052 __3,561.978 __1.083,048Sorvice 112 REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 FEASIBILITY STUDY SERVICE 2012 2012 2011 2011 Budget Actual «= Budget Actual REVENUE Grants Ss - S$ ws - § 18 Taxation 21980 24,980 «21,961 21,960 Surplus, beginning of year : : 7 344) 21,980 ___22.007 __21,961 __21,634 EXPENDITURES ‘Administration 1.980 4,980 4,961 4,960 Internal contributions to reserve - : - 19,674 Contracts 20,000 ___ 13.665 ___20,000 24,980 ___ 18.685 __21,961 __24.634 Excess of Revenue Over Expenditure (Statement "E") See S882 So, Sn RESERVE (Feasibility Studies Reserve (51) Balance, beginning of the year $241,069 Ss 217,470 Contributions in the year 5 19,674 Eamings in the year 3.538 1925 Balance, end of the year S_244605 $244,069Service 113 REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 COMMUNITY TOURISM FUNDING 2012 2012 2011 2011 Budget Actual Budget ‘Actual REVENUE. Grants S$. S$ _. Ss 8 595, a 595, EXPENDITURES External contributions to outside organizations = = 595, Feeeee EE ELE eee ec Ee Excess of Revenue Over Expenditure: (Statement "E") fi $a Se SeREGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF REVENUE ANO EXPENDITURE FOR THE YEAR ENDED DECEMBER 31, 2012 ENGINEERING AND ENVIRONMENTAL SERVICE 2012 2012 Budget Actual REVENUE Provincial grants $27,600 $ 27,500 $ Interest 5 92 Contributions from waste, water and rural aciin 1,249,595 1,295,580 Recoveries Surplus, Beginning of year Service 115, 2011 2011 Budget Actual 25,000 $ 30,059 - 142 1.216.693 1,231,329 7 ‘900 120000 __ 432710 __17.724 __a7.t08 4.207.095 _1.455.862 EXPENDITURES ‘Administration 43749 38,437 Staff salaries and expenses 1,098,104 956,525 Building operations 9,070 6.984 Vehicle operations 20000 © 22.232 Equipment maintenance 23,551 18.807 Contributions to IT services 3124 83.124 Contracts: 107,500 85,383, Capital - : Indemnities 4 : Operations 560 lateral contibutions to Excess of Revenue Over Expenditure (Statement "E") CAPITAL ASSETS Equipment Less: Accumulated amortization EQUITY IN CAPITAL ASSETS i997 ___ 13.022 1397, 4,222,084 Se $233,808 § 2012 Actual 09.418 s 140.404) 28.924 __ (28,925) $28,924 87 1261617 _ 1,309,533 41317 48,887 965238 $20,220 7/000 6,398 21,000 19,833 24,000 23,033 naga TH,184 140000 82,310 10.000 c 7 46 : 787 11.878 6.180 1.261617 _ 1,176,828 _ $132,710 2011 Actual e9418 40.493 $49,493

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