2012 statement of financial information

10
To: From: Date: Subject: Recommendation: REGIONAL DISTRICT OF NORTH OKANAGAN Board of Directors David Sewell June 5, 2013 RDNO 2012 Statement of Financial Information REPORT Pursuant to the requirements of the Financial Information Act, that the 2012 Statement of Financial Information and attached Schedules for the Regional District of North Okanagan be accepted. Summary The Financial Information Act requires that the Board of Directors and the Chief Financial Officer approve the Statement of Financial Information and that it be made available for public viewing or purchase. The Statement of Financial Information consists of the following: Financial Statements; Statement of Financial Information Approval; Schedule of Guarantee and Indemnity Agreements; Schedule of Remuneration paid to Board Members; Schedule of Remuneration in excess of $75,000 paid to employees; Statement of Severance Agreements; Schedule of Payments in excess of $25,000 to suppliers; and Management Report. The Fin ancial Statements have not been enclosed with thi s re port as th ese docum ents were previously adopted. Submitted by : Approv ed for inclusion: Enclosures BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

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Page 1: 2012 Statement of Financial Information

To:

From:

Date:

Subject:

Recommendation:

REGIONAL DISTRICT OF

NORTH OKANAGAN

Board of Directors

David Sewell

June 5, 2013

RDNO 2012 Statement of Financial Information

REPORT

Pursuant to the requirements of the Financial Information Act, that the 2012 Statement of Financial Information and attached Schedules for the Regional District of North Okanagan be accepted.

Summary

The Financial Information Act requires that the Board of Directors and the Chief Financial Officer approve the Statement of Financial Information and that it be made available for public viewing or purchase. The Statement of Financial Information consists of the following:

Financial Statements; Statement of Financial Information Approval; Schedule of Guarantee and Indemnity Agreements; Schedule of Remuneration paid to Board Members; Schedule of Remuneration in excess of $75,000 paid to employees; Statement of Severance Agreements; Schedule of Payments in excess of $25,000 to suppliers; and Management Report.

The Financial Statements have not been enclosed with this report as these documents were previously adopted.

Submitted by: Approved for inclusion :

Enclosures

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 2: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

Statement of Financial Information Approval

(as per Be 371/93 of the Financial Information Regulation, Schedule 1, section 9)

2012

Regional District of North Okanagan Financial Statements for Year Ended December 31, 2012 which includes:

a) a statement of assets and liabilities b) an operational statement c) a schedule of debts d) a schedule of guarantee and indemnity agreements (pursuant to BC Reg 258/87).

Remuneration and expenses paid on behalf of each elected official, listed separately by name and position.

Remuneration and expenses paid on behalf of each employee earning more than $75,000 per year including a consolidated total of all remuneration paid to all other employees.

Statement of Severance Agreements

Payments for each supplier of goods or services that exceeds $25,000 including a consolidated total of all other payments made to suppliers of goods or services during the fiscal year.

Management Report

The undersigned, as authorized by the Financial Information Regulation, Schedule 1, subsection 9(2), approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act.

David Sewell Chief Financial Officer

Date

Patrick Nicol Board Chair

Date

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 3: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

Schedule of Guarantee and Indemnity Agreements

(as per Be 371/93 of the Financial Information Act)

2012

The organization has not given any guarantees or indemnities under the Guarantees and Indemnities Regulation.

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 4: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

Director & Committee Member Remuneration and Expense Report

(as per Section 814 of the Local Government Act and as per Be Reg 371/93 of the Financial Information Act)

2012

Director/Committee Member Name Position Remuneration Expenses TOTAL

ACTON, Kevin MC Director $ 13,680.00 $ 763.42 $ 14,443.42

BESSO, Maria Committee 870.00 - 870.00

BRIDON, Paul Committee 145.00 30.71 175.71

BROWN, Janice MC Director 13,535.00 963.72 14,498.72

CUNNINGHAM, Juliette MC Director 12,375.00 - 12,375.00

CYR, Howard MC Director 12,665.00 2,078.33 14,743.33

DIRK, Doug MC Director 14,260.00 359.03 14,619.03

FAIRBAIRN, Patrick EA Director 27,517.00 6,914.82 34,431.82

FLEMING, Robert EA Director 28,749.00 4,548.11 33,297.11

FOISY, Eugene EA Director 25,427.00 3,627.59 29,054.59

FOWLER, Shirley MC Director 13,100.00 907.03 14,007.03

FRASER, Christine MC AI!. Director 725.00 - 725.00

GARLICK, James MC Alt. Director 3,783.00 - 3,783.00

HALVORSON, Herman EA Committee 145.00 463.78 608.78

KISS, Gyula MC AI!. Director 2,755.00 2,755.00

LORD, Catherine MC AI!. Director 3,480.00 3,480.00

MACNABB, Michael EA Director 28,675.00 4,674.15 33,349.15

MINDNICH, LORI MC AI!. Director 580.00 38.74 618.74

NICOL, Patrick MC Director 29,962.00 2,887.23 32,849.23

O'KEEFE, Mary-Jo MC AI!. Director 145.00 - 145.00

OSBORN, Edward Committee 1,450.00 - 1,450.00

OSTAFICHUK, Randal Committee 1,593.00 4.25 1,597.25

OUCHI , Tom Committee 145.00 - 145.00

PEARASE, Jacqueline EA Director 24,399.00 5,387.71 29,786.71

PIEPER, Chris MC AI!. Director 580.00 - 580.00

SAWATZKY, Robert MC Director 15,565.00 15,565.00

SHIPMAKER, EARL MC AI!. Director 870.00 188.96 1,058.96

SPIERS, Robert MC AI!. Director 2,610.00 - 2,610.00

TOTAL $ 279,785.00 $ 33,837.58 $ 313,622.58

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 5: 2012 Statement of Financial Information

IEmployee Name

IBAKER. Ron

ICLARK. Renee

COTSWORTH, AI

COUGHLIN, Jim

DANALLANKO, Dale

EDWARDS, Alexander

FRIESEN, John

GARDNER, David

HALL, Trafford

KITTEL, Anthony

KOHNERT, Nicole

LUSCOMBE, Patrick

MARCOLlN, Zee

MAZZOTTA, Christopher

McTaggart, Dale

IMELLOTT, Leah

NELSON, Tannis

PINKOSKI, Keith

PLEASANCE, Rod

ROUTLEY, Greg

SEWELL, David

SLOBALSKI, Marnie

SMAILES, Rob

SPANN, Gunther

Subtotal

REGIONAL DISTRICT OF NORTH OKANAGAN

Employees Earning over $75.000 Per Annum and Expenses Paid on Their Behalf

(as per Be Reg 371/93 of the Financial Information Act)

2012

Position Remuneration

Community/Protective Services Manager 96,842.84

Water Quality Manager 85,201.29

Manager, Greater Vernon Water 114,314.95

Facilities Manager 75,149.79

RDF Operations Manager 90,845.75

Water Treatment Manager 99,283.01

Bylaw Enforcement Officer 78,379.50

Senior Building Inspector/Bylaw Enforcement Officer 77,556.67

Administrator 156,852.39

Regional Growth Strategy Coordinator 91,552.19

Regional Engineering Services Manager 102,628.52

Chief Building Inspector 104,447.51

Utilities Engineer 94,501.34

Manager, Information Services 94,888.27

General Manager, Engineering 119,256.23

General Manager, EA Services 122,364.73

Community Development Coordinator 76,732.85

Parks Planner 93,016.40

Project Engineer 96,667.92

Deputy Planning Manager 90,405.12

General Manager, Finance 133,642.22

Planner 78,372.78

General Manager, Planning & Building 122,044.76

Senior Building Inspector/Bylaw Enforcement Officer 78,379.50

2,373,326.53

Total • Employees Under $75,000 3,148,162.46

TOTAL 5,521,488.99

Expenses TOT

1,833.73 98,676.57

2,342.61 87,543.90

4,613.51 118,928.46

2,702.94 77,852.73

1,588.51 92,434.26

1,040.63 100,323.64

2,976.33 81,355.83

8,062.61 85,619.28

11,362.60 168,214.99

3,152.35 94,704.54

3,744.77 106,373.29

3,975.43 108,422.94

4,977.52 99,478.86

3,119.40 98,007.67

4,706.33 123,962.56

4,720.10 127,084.83

779.39 77,512.24

4,686.78 97,703.18

2,822.12 99,490.04

1,316.11 91,721.23

2,477.00 136,119.22

642.29 79,015.07

2,426.34 124,471.10

10,163.85 88,543.35

90,233.25 2,463,559.78

79,243.22 3,227,405.68

169,476.47 5,690,965.46

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 6: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

Schedule of Severance Agreements

(as per Be 371/93 of the Financial Information Act)

2012

There was one severance agreement made between the Regional District of North Okanagan and its non­unionized employees during fiscal 2012. This agreement represented five weeks of compensation based on the employees salary at the time the severance agreement was executed.

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 7: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

YTD Paid Report

Supplier Code From: +++MARA001

To: ZZZA001

Categories From: M - Memberships

To : W - Workers Compensation

Supplier Code Name

12EL001 1 & 2 ELECTRIC

6202001 620241 BC LTD.

A&GS001 A & G SUPPLY LTD.

ABER002 ABERDEEN PLUMBING & HEATING SERVICES LTD

ABER005 ABERDEEN ELECTRIC

ADVA002 ADVANCED BACKHOE LTD.

AECOO02 AECOM CANADA LTD.

AGAT001 AGAT LABORATORIES

ALDOO02 ALDON WASTE SYSTEMS LTD.

ANSE004 ANSELL CONSTRUCTION LTD.

ARLOO01 ARLO CONSTRUCTION LTD.

ARTS001 ARTS COUNCIL OF NORTH OKANAGAN

ARW001 ARW ENTERPRISES LTD

AP5070 Page : 1

Date : Mar 22,2013 Time : 8:22 am

Sequence: By Code Date Range From: 01-Jan-2012

To: 31-Dec-2012

Suppress Printing for $ Under 25,000.00

Total

68,433.35

281,607.10

72,310.56

35,233.33

211,585.90

32,855.48

392,149.00

29,803.20

426,565.51

67,281.61

309,827.43

106,500.00

34,751.74

ASLA001 ASLAN ELECTRICAL PLUMBING & GASFITIING SERVICES 26,085.49

ASTR001 ASTRAL MEDIA RADIO G.P. 42,095.21

BCHY001 B.C. HYDRO & POWER AUTHORITY 1,518,983.64

BCTR001 B.C. TRANSIT 497,324.00

BFIC001 BFI CANADA 344,318.84

BLAC006 BLACK PRESS GROUP LTD. 84,537.37

BLUE002 BLUE RIDGE LANDSCAPING & MAINTENANCE LTD. 58,321 .60

BMOB001 BMO BANK OF MONTREAL 44,291 .35

BOSW001 BOSWORTH TRUCKING LTD. 38,864.49

BOYS001 BOYS' & GIRLS' CLUB of VERNON 97,666.29

BRIT018 BRITISH COLUMBIA GRAPEGROWERS' ASSOCIATION 25,000.00

BUCH001 BUCHHOLZ DOUGLAS W. 51,430.74

C&AC001 C & A CONTRACTING 65,327.34

CAPR001 CAPRI INSURANCE 194,018.00

CAROO01 CARO ANALYTICAL SERVICES 121,647.57

CDWC001 COW CANADA INC. 99,951.62

CHAP004 CHAPMAN MECHANICAL LTD. 74,376.52

COLD003 COLDSTREAM DISTRICT OF 1,346,975.55

COLU001 COLUMBIA SHUSWAP REG. DISTRICT 52,760.00

CORB001 CORBETT OFFICE EQUIPMENT 44,998.82

CORI001 COR IX WATER SYSTEMS INC. 36,176.82

DA NS001 DAN'S BOBCAT SERVICES 30,984. 12

DAVE005 DAVE KEHLER CONTRACTING 45,284.40

DAVI002 DAVIDSON AND COMPANY LLP IN TRUST 940,528.54

DEVR001 DEVRIES ART 33,959.41

DIRE003 DIRECT ENERGY MARKETING LIMITED 90,980.59

ECOP001 ECOPLAN INTERNATIONAL INC 29,842.95

EMPA001 EMPAC ENGINEERING LTD. 75,711 .54

ENDE001 ENDERBY CITY OF 678,546.86

ENVI003 ENVIRO PAVING CORPORATION 65,249.80

ENVI004 ENVIRO PAVING CORPORATION 30,888.20

ESRI001 ESRI CANADA LIMITED 43,680.00

FORT005 FORTISBC - NATURAL GAS 152,204.99

FRAS003 FRASER VALLEY REGIONAL DISTRICT 41,014.40

FULT002 FULTON & COMPANY LLP 112,984.28

GOLD003 GOLDER ASSOCIATES LTD. 147,143.59

GRAY001 GRAYHAWK INDUSTRIES LTD. 37,268.00

GREA001 GREATER VERNON MUSEUM & ARCHIVES 189,214.00

GREA009 GREATER VERNON 2012 BC WINTER GAMES SOCIETY 40,000.00

GREY002 GREYBACK CONSTRUCTION LTD 380,534.91

GRIN003 GRINDROD RECREATION ASSOCIATION 48,000.00

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 8: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

YTD Paid Report

Supplier Code From: ***MARA001

To: ZZZA001

Categories From: M - Memberships

To : W - Workers Compensation

Supplier Code Name

GUIlO02 GUlllEVIN INTERNATIONAL INC.

HAND003 HANDY GUYS HOME REPAIR INC.

HEND005 HENDERSON RECREATION EQUIPMENT lTD.

HIPR001 HI-PRO SPORTING GOODS lTD

HUBF001 HUB FIRE ENGINES & EQUIPMENT

INSU001 INSURANCE CORPORATION OF BRITISH COLUMBIA

INTE025 INTERNATIONAL CROWD MANAGEMENT INC.

INTE063 INTERCITY RECYCLE lTD.

INTE066 INTERNATIONAL MACHINERY SALES INC.

JASOO01 JASON'S lANDSCAPING

K-9S001 K-9 SYSTEMS CONTROL

KELOO05 KElOWNA ROOFING (1984) lTD.

KEL0012 KElOWNA PACIFIC RAilWAY

KERR001 KERR WOOD lEIDALASSOCIATES LTD.

LEAV001 LEAVITT MACHINERY

LlTE001 LITERACY AND YOUTH INITIATIVES SOCIETY OF

lUMB003 lUMBY VillAGE OF

LYNX002 lYNX EARTHWORKS lTD.

MADD001 MADDOCKS CONSTRUCTION lTD.

MAIN003 MAINTENANCE TRACKING SYSTEMS INC.

MANU002 MANULIFE FINANCIAL

MAPlO03 MAPLE REINDERS INC

MARJ001 MARJAK SERVICES LTD.

MINI015 MINISTER OF FINANCE & CORPORATE RELATIONS

MINI022 MINISTER OF FINANCE

MINI023 MINISTER OF FINANCE

MODE002 MODERN ENERGY MANAGEMENT lTD.

MONA014 MONASHEE ARTS COUNCIL

MQNA001 MQN ARCHITECTS lTD.

MUNI002 MUNICIPAL INSURANCE ASSOCIATION OF B.C.

MUNI005 MUNICIPAL PENSION PLAN

NEWA001 NEWAlTA CORPORATION

OKAN002 OKANAGAN BASIN WATER BOARD

OKAN017 OKANAGAN REGIONAL LIBRARY

AP5070 Page : 2

Date : Mar 22, 2013 Time : 8:22 am

Sequence: By Code Date Range From : 01-Jan-2012

To: 31-Dec-2012

Suppress Printing for $ Under 25,000.00

Total

64,017.41

69,238.90

26,207.44

105,755.13

404,859.93

37,360.40

37,189.56

54,903.42

28,560.00

58,850.00

166,801 .39

59,742.14

67,508.00

1,044,123.47

34,328.42

66,156.80

706,512.44

47,536.45

438,401.41

31,358.65

313,903.65

669,297.02

84,560.00

27,495.03

66,640.00

50,766.38

75,894.53

29,050.00

110,961.04

106,269.22

763,537.86

56,699.33

668,984.01

692,997.88

OKAN029 OKANAGAN KOOTENAY STERilE INSECT RELEASE PROGRAM 412,097.03

OKAN087 OKANAGAN GYPSUM RECYCLING INC. 166,611.36

OKAN095 OKANAGAN OFFICE SYSTEMS 41,293.58

OKEX001 OK EXCAVATING 157,785.03

ONTH002 ON THE MARK lOCATES lTD. (0760584 BC lTD) 36,086.15

OTTE001 OTTESON RONALD 53,543.84

PASS001 PASSIVE REMEDIATION SYSTEMS 25,282.59

PIER004 PIERALISI NORTH AMERICA 173,095.70

POST002 POSTlll NIXON EARTHWORKS 84,858.26

QUAN001 QUANTUM CONSULTING GROUP lTD. 96,585.16

R&AE001 R & A ENGINEERING LTD. 29,086.63

R355001 R-355 ENTERPRISES lTD. 99,335.85

RECE002 RECEIVER GENERAL FOR CANADA 1,420,066.03

RECT001 RECTEC INDUSTRIES INC. 99,846.43

REGI001 REGIONAL DISTRICT OF CENTRAL OKANAGAN 158,351 .80

REPOO01 R E POSTlll & SONS lTD. 25,593.17

RICOO01 RICOH CANADA INC. 26,555.92

ROAD003 ROAD EX CONSTRUCTION 26,662.68

ROBB006 ROBBINS DRilLING AND PUMP LTD. 29,294.05

ROSS013 ROSSWORN HENDERSON LlP 25,099.20

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 9: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

YTD Paid Report

Supplier Code From: ***MARA001

To: ZZZA001

AP5070 Page : 3

Date : Mar 22,2013 Time : 8:22 am

Sequence: By Code Date Range From : 01-Jan-2012

To: 31-Dec-2012

Categories From: M - Memberships Suppress Printing for $ Under 25,000.00

Supplier Code

ROYA011

SILV003

SOUT010

SPAL001

SPEC003

SPEE002

SSGH001

SUMM002

SUPE008

SUTI001

TEAL002

TELU001

TELU002

TELU005

TILL001

TIMB003

TOMK001

TRIA001

TRIE001

TRUE002

TURN005

VADI001

VERN003

VERN004

VERN007

VERN019

VERN029

VERN063

VERN138

WAYS 00 1

WEST016

WORK001

To : W - Workers Compensation

Name

ROYAL LEPAGE IN TRUST - Downtown Realty Ltd.

SILVER STAR SKI RESORT LTD.

SOUTH SIDE HOMES LTD

SPALLUMCHEEN TOWNSHIP OF

SPECIAL T CLEANING (2012) LTD.

SPEEDPRO SIGNS

S.S.G. HOLDINGS LTD

SUMMIT ENVIRONMENTAL CONSULTANTS INC.

SUPER SAVE DISPOSAL INC.

SUTILE RECREATION INC.

TEALE'S WATER UTILITY SERVICES LTD.

TELUS

TEL US MOBILITY

TELUS COMMUNICATIONS COMPANY

TILLICUM ELECTRIC & CONTROLS LTD.

TIMBRO CONTRACTING (A PARTNERSHIP)

TOMKO SPORTS SYSTEMS INC.

TRIAHN ENTERPRISES LTD

TRI ENVIRONMENTAL CONSULTANT INC.

TRUE CONSULTING GROUP - KAMLOOPS

TURN-KEY CONTROLS

VADIM SOFTWARE

VERNON PUBLIC ART GALLERY

VERNON CITY OF

VERNON COMMUNITY ARTS COUNCIL

VERNON SEARCH & RESCUE

VERNON & DIST. ASSOC. FOR COMMUNITY LIVING

VERNON & DISTRICT PERFORMING ARTS CENTRE

VERNON SCIENCE AND DISCOVERY SOCIETY

WAYSIDE

WESTERN SPORTS DEVELOPMENTS LTD.

WORKSAFEBC

Total Suppliers Equal and Over

Other Suppliers Under

25,000.00

25,000.00

Total Of Printed Suppliers:

Total

50,000.00

250,975.55

48,045.02

25,804.80

31 ,811.48

36,827.03

1,259,419.37

75,276.22

47,641 .27

51 ,901 .92

41 ,255.42

104,338.98

69,767.11

47,359.87

34,762.20

2,346,375.96

31 ,854.10

1,844,055.89

72,768.21

50,010.19

84,916.72

25,790.40

158,459.00

10,226,298.54

36,258.00

35,869.78

95,821 .32

141,562.48

32,838.76

26,473.20

45,91 6.95

43,070.90

38,075,200.46

3,106,592.99

41,1 81,793.45

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19

Page 10: 2012 Statement of Financial Information

REGIONAL DISTRICT OF NORTH OKANAGAN

Management Report

(as per Be 371/93 of the Financial Information Regulation, Schedule 1, section 9)

The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with generally accepted accounting principles or stated accounting principles, and the integrity and objectivity of these statements are management's responsibility. Management is also responsible for all the statements and schedules, and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements.

Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced.

The Board of Directors is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control and exercises this responsibility through the Regional Board. The Board meets with management and the external auditors throughout the year.

The external auditors, Rossworn Henderson LLP, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the corporation'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 the Board.

On behalf of the Regional District of North Okanagan:

David Sewell Chief Financial Officer

Date

BOARD of DIRECTORS - REGULAR AGENDA MAY 15, 2013 - ITEM E.19