corporate and administrative services ...corporate and administrative services committee june 23,...

CORPORATE AND ADMINISTRATIVE SERVICES COMMITTEE Thursday, June 23, 2011 SCRD Boardroom, 1975 Field Road AGENDA

CALL TO ORDER 1:30 p.m.

AGENDA

1. Adoption of Agenda

DELEGATION

Claudia Ferris, Secretary, Gibsons & District Chamber of Commerce Sunshine Coast Visitor Information Project

Annex A Pg 1-5

REPORTS

2. Acting General Manager, Corporate Services – Sunshine Coast Visitor Information Project

Annex B Pg 6-8

3. Administrative Assistant – Rural Grant-in-aid Balances Annex C

Pg 9-12

4. Accounting Technician – Gas Tax Funding Annex D Pg 13-19

5. Chief Administrative Officer – Deferments

(to be distributed prior to the meeting)

Late Item

6. Acting General Manager, Corporate Services – Financial Reporting Requirements & Statement of Financial Information Year Ended December 31, 2010

Annex F Pg 20-74

7. Accounting Technician – Investments and Reserves to May 31, 2011 Annex G Pg 75-80

8. Accounting Technician – SCRD Debt to June 2011 Annex H

Pg 81

9. Manager, Legislative Services – Harbour Spiel Advertising Annex I Pg 82

10. Manager, Legislative Services – Exempt Employment Bylaw Annex J

Pg 83-108

11. Manager, Legislative Services – Election Procedures Bylaw

Annex K Pg 109-111

12. Manager, Legislative Services – Board Orientation

Annex L

Pg 112-114

13. Purchasing Officer – Contracts between $20,000 and $100,000 Annex M Pg 115

Corporate and Administrative Services Committee June 23, 2011 Agenda of 2

14. Chief Building Inspector – Mill Housing at Howe Sound Pulp and Paper Annex N Pg 116-117

15. Chief Building Inspector – Eco Energy Discount Bylaw Annex O

Pg 118-122

16. Senior Planner – Sunshine Coast Housing Committee Annex P Pg 123-138

17. Administrative Assistant – Sunshine Coast Museum & Archives Annex Q

Pg 139 COMMUNICATION

18. School District No. 46 (Sunshine Coast) Re: Proposed Variation to the Election of Trustees

Annex R Pg 140-141

19. Elves Club

Re: Christmas in July Fundraiser Annex S

Pg 142 NEW BUSINESS IN CAMERA

That the public be excluded from attendance at the meeting in accordance with section 90 (1) (c) of the Community Charter – “labour relations or other employee relations”.

ADJOURNMENT

June 14, 2011 Dear SCRD Directors,

Please accept this request from the Gibsons and District Chamber of Commerce (GDCC) for financial support for our new Visitors Information Park. The non-profit GDCC is spearheading this community initiative to improve signage and information about amenities available to Sunshine Coast visitors and residents.

The area where the new visitor’s map is being erected was an uninviting dust bowl and a non-flattering first impression. With the improved look of the site, we hope it will provide a warmer "Welcome" to the Sunshine Coast to visitors. The low maintenance landscaping will provide a friendly area for car, truck and cycle visitors and their pets to check out local events, amenities and destinations.

The VIP will host a Community Board with a list of festivals and events that are held on the Sunshine Coast from Gibsons to Powell River. When a tourist stops to look at the map, they may wish to return for a specific festival or event that will be held on the Sunshine Coast. Advertising revenue will pay for ongoing maintenance costs for the site.

The GDCC is responsible for the volunteer Ferry Travel Ambassadors program, which serves 40,000 visitors each year. Current Visitors Centres, located in Gibsons Landing and Sechelt, record an average of 12,000 visitors per year. We hope that our new Visitor Information Park at the top of the bypass will capture more of the 16,640 vehicles that take the highway each day in the summer.

Local businesses have provided the GDCC with written commitments for more than $100,000.00 worth of work to date. Site work commenced last week and we plan to officially open the site in July 2011. We have received funding of $2,500.00 from the Town of Gibsons and the District of Sechelt has committed $7,000.00 if we can match their funds regionally. We have been invited to apply for matching funding from the Island Coastal Economic Trust.

We are respectfully requesting a match from the SCRD of $5,000.00 for this project, which will be matched by the District of Sechelt and the ICET, to bring a much needed $28,000.00 to this project.

For more information about the VIP project, please visit our website at: http://www.gibsonschamber.com/vip/

GDCC Treasurer Rinette Lagace at 604-720-2110 [email protected]

GDCC Secretary Claudia Ferris at 604-886-6506 [email protected]

A

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Visitor Information Park – Schedule and Timeline of Events

Nov 2011 Judith Reeve completed the initial drawings as well as the concept drawings for the

Visitor Information Park

Dec 2010 Initial Scope meetings held with key contributors/contractors to decide on several items

and the approx timeline. Timeline suggested at this time was the hope was to start the

project in April with a planned completion date of July 30th

. Scope meetings have

continued into March 2011.

The reason for the time lag of the project is to be able to accommodate contractors

whom are contributing their time and expertise on their VOLUNTEER availability.

Jan 2011 Budget for the VIP project was developed (see on the VIP website)

Jan 28, 2011 Launch of the Visitor Information Program project at our Gibsons & District Chamber of

Commerce Member Appreciation Event

Feb 2011 Contracts drawn up by J. Wayne Rowe for all contributors to review.

Feb 2011 Liability insurance collected by the various organizations whom are planning to

contribute their time.

Feb 2011 Highways provided the initial permits required to work on the site.

March 2011 Ground Breaking! Initial scraping of the site by NB Contracting

March 2011 West Coast Log Homes confirmed they would like to be a part of the project and have

provided an exciting new look with the log structures which will replace the initial sign

structure proposed.

March 2011 Gibsons & District Chamber of Commerce increased their liability coverage to include

the construction phase of the project as well as to send out information, press releases

and construction of the VIP website by Lonecrow.net.

March/April Survey conducted by Larry Penonzak Surveyor

April 2011 Bonniebrooke industries placed temporary portable washrooms at the site in

anticipation of the work to be done.

Highways then required that the civil engineering of the site was required to be

completed prior to moving forward.

May 4, 2011 Mike Costa completed civil engineering drawings submitted to GDCC by Sunco Civil

Engineering

May 10, 2011 Funding applications completed and all have been sent in.

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May 15t, 2011 Launch of the Advertising Opportunities on the VIP Sign

May 30, 2011 Launch Sponsorship Opportunities for key staple businesses

June 7, 2011 GDCC has implemented VIP Window advertising information, to expand on

June 8-15, 2011 Feidler Brothers to help with the fill,

Gibsons Redi Mix to work on excavation

June 20, 2011 Maycon Construction to work the road and drainage

June/July 2011 Jason Silverthorne to complete the design and put up the Super Maps for the VIP

Signage

We are awaiting the following items based upon the available timelines for the contractors which will be

updated shortly!! ☺

� Work on concrete work

� Erect the sign Structure

� Landscaping

� Maps and advertising

For more information of the details of the project, please contact Rinette Lagace, Treasurer at the Gibsons &

District Chamber of Commerce or Leighton Bell of Wakefield Homes, project manager.

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The Gibsons & District Chamber of Commerce's Visitor Information Park Update To start with... we are moving forward within the next week with the excavation of the site towards the VIP Park!

To date we have had the following amazing in-kind contributions from the following businesses whom have contributed their time and resources to the Visitor Information Park project;

• Larry Penonzek from Larry Penonzek Land Surveyor • Michael Costa from Sunco Civil Consulting ltd. • Tao Karkabe from Bonniebrook Industries Ltd. • Wayne Rowe from J Wayne Rowe Law Corporation • Jason Silverthorne from SuperMaps • Wakefield Home Builders

And to date, we have had the following financial contributions;

• Rotary Club of Gibsons 10,000 • Town of Gibsons 2,500 • Sunshine Coast Credit Union 500 • District of Sechelt 10,000 • Other funders still to be verified.

Over the next few weeks the next steps towards the building of the VIP Park will involve the following in-kind

contributors, which will be doing the excavation, concrete and starting the formation of the road and the look of the park

in preparation for the sign structure from West Coast Log Homes & Dakota Ridge Builders.

• Julian Burtnick from Maycon Construction Ltd • Nick Bergnach from Gibsons Redi Mix • Feidler Brothers

Once this next step is done, we plan to have the site paved and continue with the landscaping in order to complete the

look of the Visitor Information Park.

Our plan is to have the park completed by the end of July so we plan to keep the public posted on the progress of the

park and will be updating our website of the progress. If you do go to our website, we do have detailed information about the budget for the project, the list of contributors that are being added as the project progresses.

There are a few areas that we need to look at as we will require more support for the landscaping portion of the project and we plan to have sell advertising spots on the maps to help with the cost of the project. if anyone is interested in

purchasing an advertisement, please contact the Gibsons Chamber of Commerce!

Also, Chris Nicolls has decided to take a position in the city therefore the main contact person for the Gibsons & District Chamber of Commerce for the VIP Park will be Rinette Lagace, Treasurer. You can get a hold of her through the GDCC

office at 604 886 2325 or her cell at 604 740 2110 Rinette's email is [email protected] Also, Leighton Bell of Wakefield Home Builders is a great contact as our project manager for the VIP Project he has really kept everything moving along! A picture of the current site is attached. Say goodbye to the look as it will change drastically over the next 8 weeks!

2 attachments — Download all attachments VIP Project Location as Of May 20th, 2011.jpg2675K View Download

Visitor Information Park timeline 2011.docx14K View Download

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Say GOOD BYE to the look of this site!!!

This is a picture from the initial ground breaking in March 17th

!

And MORE to COME TODAY!!!

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H:\WP\2011\06\RPT\SC-Visitor-Info-Project-jd.doc

SCRD STAFF REPORT

DATE: June 15, 2011

TO: Corporate and Administrative Services Committee – June 23, 2011

FROM: Jackie Day – Acting General Manager, Corporate Services

RE: Sunshine Coast Visitor Information Park Project

RECOMMENDATION

THAT the Acting General Manager of Corporate Services’ report regarding the Sunshine Coast Visitor Information Park Project be received; AND THAT the Committee direct staff as to whether they will be providing a grant to the Gibsons and District Chamber of Commerce for the project and, if so, the funding allocation model to be used:

• Option 1 – Based on Population • Option 2 – Based on Assessment • Option 3 – Based on $2,000 per Area • Option 4 – Based on Combination 50% Assessment/50% Population

BACKGROUND At the May 26, 2011 Corporate and Administrative Services Committee meeting, the following recommendation was made:

Recommendation No. 17 Sunshine Coast Visitor Information Park Project THAT staff report back to the June Corporate and Administrative Services Committee meeting on the following:

• the financial commitment made by the Town of Gibsons for this project; • the current budget status of the rural area economic development

functions, as well as the possible deficit position of these functions if they were to assist with this project; and

• possible funding allocation scenarios among the rural areas of providing the project grant for $10,000, including one allocation option of $2,000 per rural area.

DISCUSSION Staff have confirmed that the Town of Gibsons has committed $2,500 for this project and the District of Sechelt has committed $10,000. The schedules on the following pages provide the current budget status of the rural area economic development functions as well as options for funding. With the exception of Area B, funding this project will result in deficit positions for the other rural area economic development functions.

B

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Acting GM Corporate Services’ Report on SC Visitor Information Project Page 2

H:\WP\2011\RPT\6\SC Visitor Info Project jd.doc

Current Rural Area Economic Development Grant Status : Area A [531]

Budget 18,639

Amount Spent YTD (PH Chamber Commerce) -11,566

Committed Best Coast Initiative Special Project -1,525

Committed SC Tourism -4,964

Balance Available (Uncommitted) 584

Area B [532]

Budget 7,583

Amount Spent YTD 0



Balance Available (Uncommitted) 2,554

Area D [533]

Budget 4,618

Amount Spent YTD 0



Balance Available (Uncommitted) 75

Area E [534]

Budget 10,518

Amount Spent YTD (Best Coast Initiative Project) -6,359


Committed Gibsons & District Chamber Annual

Grant -2,000

Balance (Deficit) -4

Area F [535]

Budget 28,701

Amount Spent YTD (Best Coast Initiative Project) -19,078


Committed Gibsons & District Chamber Annual

Grant -6,000

Balance (Deficit) -328

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Acting GM Corporate Services’ Report on SC Visitor Information Project Page 3

H:\WP\2011\RPT\6\SC Visitor Info Project jd.doc

Funding Options for $10,000 Grant:

Area A Area B Area D Area E Area F Total Option 1 -Based on Population Population 2,624 2,558 3,307 3,552 2,235 14,276 Percentage of population 18.38% 17.92% 23.16% 24.88% 15.66% 100.00%

Funding per Area $ 1,838 $ 1,792 $ 2,316 $ 2,488 $ 1,566 $ 10,000

Option 2- Based on Assessment Participation based on assessment 26.22% 18.95% 15.59% 10.97% 28.27% 100.00%

Funding per Area $ 2,622 $ 1,895 $ 1,559 $ 1,097 $ 2,827 $ 10,000

Option 3- $2000 per Area $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 10,000

Option 4- 50% Population & 50% Assessment 50% Population 18.38% 17.92% 23.16% 24.88% 15.66% 100.00% $ 919 $ 896 $ 1,158 $ 1,244 $ 783 $ 5,000 50% Assessment 26.22% 18.95% 15.59% 10.97% 28.27% 100.00% $ 1,311 $ 948 $ 780 $ 549 $ 1,414 $ 5,000

Funding per Area $ 2,230 $ 1,843 $ 1,938 $ 1,793 $ 2,196 $ 10,000

Summary Staff recommend that this report be received for information, and that the Committee direct staff as to whether they will be providing a grant to the Gibsons and District Chamber of Commerce for the project, and if so, the funding allocation model to be used.

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H:\WP\2011\06\RPT\GIA-updated-balances-jmf.doc

SCRD STAFF REPORT

DATE: June 16, 2011


FROM: Joanne Fraser - Administrative Assistant, Corporate Services

RE: Rural Areas Grant-in-aid Balances

RECOMMENDATION

THAT the Administrative Assistant’s report regarding Rural Areas Grant-in-aid balances be received for information; PURPOSE Staff have attached a summary of remaining balances held in the Rural Areas Grant-in-aid functions, No. 121 to 129 inclusive. Attachment 1 – Rural Areas Grant-in-aid Balances

C

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Rural Areas' Grants-in-aid 2011 Updated 16/06/2011

Area A Egmont Pender Harbour Grants-in-aid Budget

Total Line Item 01-2-121-212 99,856

Earmarked Funds:

Sechelt Library Operating Grant 20,837

Sechelt Library Rent Contribution 2,765

Youth Outreach ($64,255 total) 6,265

Pender Harbour Reading Room 500

Bursaries' Contribution ($3,000 total) 600

Pender Harbour Community School 40,000 70,967-

Subtotal 28,889

Less: Pender Harbour Sports Field Signage

from remaining Jervis Inlet funds tranferred

to grants-in-aid account 2,500-

26,389

Less: SC Museum & Archives (2011 & 2012) 3,500-

Less: 2011 Discretionary grant decisions 15,160-

Discretionary Funds Remaining 7,729

Area B Halfmoon Bay Grants-in-aid Budget

Total Line Item 01-2-122-212 32,971

Earmarked Funds:


Welcome Woods Hall 4,500

Welcome Woods (Contingency) 1,000


Chatelech Playing Field 5,000

HB Coast Guard Vessel Contribution 600 17,807-

15,164

Less: SC Museum & Archives - Roof 3,500-



H:\FIN\Grant-in-Aid\2011\GIA-Budgets-by-Area 16/06/201110


Area D Roberts Creek Grants-in-aid Budget

Total Line Item 01-2-127-212 29,962

Earmarked Funds:



Community School Garden 4,000 12,495-

17,467

Less: SC Museum & Archives roof 3,500-



Area E Elphinstone Grants-in-aid Budget

Total Line Item 01-2-128-212 16,481

Earmarked Funds:



Chaster Park (Contingency) 2,000 11,081-

5,400

Less: 2011 Discretionary Grant decisions 3,440-


Area F West Howe Sound Grants-in-aid Budget

Total Line Item 01-2-129-212 26,081

Earmarked Funds:



Gospel Rock (Contingency 2011/2012 each) 5,000 10,936-

15,145

Less: 2011 discretionary grant decisions 2,890-

Less: Langdale Elementary PAC (held) 2,500-




Areas E & F Grants-in-aid Budget

Total Line Item 01-2-129-212 8,000


Deficit 5,250- deficit

Greater Gibsons Community Participation Grants-in-aid Budget

Total Line Item 01-2-126-212 70,000

Earmarked Funds:

Gibsons Tennis Courts 50,000-

Sunshine Coast Museum & Archives (roof) 7,000- 57,000-

13,000


Deficit 150

Consideration is being given to:

2,000 Gambier Comm. Centre (café)


SCRD STAFF REPORT

DATE: June 14, 2011

TO: Corporate and Administrative Services Committee –June 23, 2011

FROM: Tina Perreault, Accounting Technician III

RE: GAS TAX FUNDING

Recommendation

THAT the Corporate and Administrative Services Committee receive the Accounting Technician’s report on the Gas Tax Funding

BACKGROUND Gas tax funding has been received for 2005-2010, in the amount of $2,205,231 and has been allocated to the 5 rural areas based on population. The portion not yet received for 2011 is $626,363. Payments are made bi-annually in July and November of each year. The Federal Government has committed to extending the funding until 2014, a total of 10 years. Amounts expected for 2012-2014 is $626,396 per year, which reflects a per-capita amount of $40.31. DISCUSSION Attached is the new “Schedule A- Eligible Project Categories and Project Examples” from the amended Gas Tax Agreement for 2011. Also included is the previous “Schedule A” for comparative purposes. The Sunshine Coast Regional District is categorized as a tier 1 community for funding. The 5 step process for accessing funds still stands and is as follows:

1. If a Director wants to put through a project, a report created by staff is required detailing the proposed project.

2. A recommendation by the Area Director, including the proposed project amount, is

required at the next applicable Committee meeting.

3. The staff must complete an internal “Gas Tax Authorization” form in preparation for potential UBCM approval and project tracking.

4. The finance department confirms eligibility of project.

5. The Staff then reports back to the Committee to confirm eligibility and gets resolution from the Board to proceed with project

D

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Following is the status of funding and commitments for each area for 2011: Area A

Balance of funds rolled forward to 2011 $ 259,976 2011 anticipated funds $ 115,126 Total funds available for 2011 $ 375,102

2011 Project commitments Sustainability Plan Engagement Process $ 1,838 PH Health Clinic energy retrofit $ 3,500

Balance of funds available for 2011: $ 369,764

Area B


2011 Project commitments Bike Path for Redroofs south from Coopers Green $ 115,000 Sustainability Plan Engagement Process $ 1,792


Area D


2011 Project commitments Pedestrian walkway (2009/10 carry-forward) $ 87,362 Lower Rd. planning project (2010 carry-forward) $ 8,000 Lower Rd construction project $ 140,000 Sustainability Plan Engagement Process $ 2.316


Area E


2011 Project commitments Ocean Beach Esplanade Trail (2009/10 carry-forward) $ 106,415 Bike path-Gower Point to Secret Beach $ 205,757 Sustainability Plan Engagement Process $ 2,488


Area F

Balance of funds rolled forward to 2011 $ 270,241 2011 anticipated funds $ 98,088 Total funds available for 2009 $ 368,329 2011 Project commitments

Bike path -Hopkins to Ferry $ 100,000

Balance of 2009 funds available: $ 180,887 14

Gas Tax Summary of Commitments2011

Area A B D E F Total

Funding Function CC 925 926 927 928 929

Balance Forward to 2011 239,554.29 117,095.32 227,321.84 387,071.18 270,241.13 1,241,283.76 Area A - Irvine's Landing heritage Schoolhouse (energy retrofit) More info required 650 925-3 20,421.81 20,421.81 Not carried forward to 2011

- July 2011 expected payment 57,563.21 56,122.05 72,532.82 77,919.40 49,044.29 313,181.77 December 2011 expected payment 57,563.21 56,122.05 72,532.82 77,919.40 49,044.29 313,181.77

- Total funding Available for projects in 2011 375,102.51 229,339.42 372,387.48 542,909.98 368,329.71 1,888,069.10

Less: Project commitmentsSpent in 2011

to DateArea B - Bike paths for Redroofs south from Cooper's Green 2010 Carry forward 665 926-4 115,000.00 115,000.00 95,064.53Area D - Pedestrian walkway (2008, 2009 & 2010) Local motion 2010 Carry forward 665 927-5 87,362.00 87,362.00Area D - Lower Rd. planning project 2010 Carry forward 665 927-7 8,000.00 8,000.00Area D - Lower Rd. construction project 2011 665 ????? 140,000.00 140,000.00Area E - Ocean Beach Esplanade Trail (2009) 2010 Carry forward 665 928-3 106,415.00 106,415.00Area E - Bike path from Gower Point to Secret Beach 2010 Carry forward 665 928-5 205,757.00 205,757.00 200,034.72Area F - Bike Path/Walkway Hopkins to Ferry 2010 Carry forward 665 929-4 60,000.00 60,000.00 152.62Area F- Marine Dr. 2 way design 2011 665 ???? 20,000.00 20,000.00Sustainability Plan Engagement Process 135 ???? 1,838.01 1,792.00 2,316.00 2,487.99 1,566.00 10,000.00PH Health Clinic energy retrofit 410 ????? 3,500.00 3,500.00

Total Committed in 2011 Budget to Date 5,338.01 116,792.00 237,678.00 314,659.99 81,566.00 756,034.00 295,251.87

2011 Uncommitted funds remaining in 2011 369,764.50 112,547.42 134,709.48 228,249.99 286,763.71 1,132,035.10

2012 Expected new funding (July/December payments) 115,114$ 112,232$ 145,050$ 155,822$ 98,078$ 626,296$

CWF Funds allocation based on per capita basis 18.38% 17.92% 23.16% 24.88% 15.66% 100.00%

2,624 2,558 3,307 3,552 2,235 14,276

0.183804987 0.179181844*Last updated June 14/11; TP

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SCHEDULE A- Eligible Project Categories and Sub-Categories by Community Tier

Project Categories

Sub-Categories

Tie

r 1

Tie

r 2

Tie

r 3

Develop or improve public transit system (rapid transit, buses, bus ways, sea-buses, commuter rail, ferries, street cars, cycling and pedestrian infrastructure, etc.)

● ● ●

Road system improvements that encourage a reduction in car dependency (express bus lanes, HOV lanes, park and ride, bike paths, queue, etc.)

●

●

Implement innovative technologies that support environmental sustainability

● ● ●

Rehabilitation of roads and bridges that enhance sustainability outcomes

● ●

Public Transit

Paths and trails ● ● Improving energy systems through the use of water systems to generate hydro

● ●

Community energy systems (wind, solar, thermal, geothermal, etc.)

● ●

Alternative energy systems ● ●

Alternative energy systems that serve local government infrastructure

● ●

Retrofit local government buildings and infrastructure (e.g. water pumps, street lights, etc.)

● ●

Reduce the GHG impact of solid waste (e.g. biogas recovery and conversion of biomass to bio-oil)

● ●

Fleet vehicle conversion ●

Community Energy Systems


● ●

Water and Wastewater

Developing or upgrading drinking water systems to improve water quality and reduce water use, increase energy efficiency, and secure water supply in the face of drought

●

●

●

16

32

Developing or upgrading wastewater and storm water systems to improve water quality and improve aquatic habitat

●

●

●


●

●

●

Investments in the enhancement and/or protection of community green space such as streams and natural corridors including habitat protection systems to improve water quality and improve aquatic habitat

●

●

Develop or improve solid waste collection, treatment and disposal strategies in ways that reduce resource use, or encourage recycling and re-use

●

●

Support full cost recovery from users through improved application of user charges

● ●

Reduce the environmental impact of solid waste (e.g. composting, bio gas recovery)

● ●

Solid Waste Management


● ●

Increase local government capacity to undertake integrated sustainability planning including:

Regional growth strategies ● ● Community development plans ● ● Community plans ● ● Community Energy Planning ● ● Transportation plans ● ● Infrastructure development plans ● ● Liquid waste management plans ● ● Solid waste management plans ● ● Long-term cross-modal transportation plans ● ● Water conservation/demand management plans ● ● Drought management contingency plans ● ● Air quality plans ● ● Greenhouse gas reduction plans ● ● Energy conservation plans ● ●

Capacity Building

Implementing/planning innovative environmental technologies that support sustainability

● ●

17

AMENDED AND

REPLA

CED

Project Categories per Schedule A Public Transit

Develop or improve public transit system (rapid transit, buses, bus ways, sea buses, commuter rail, ferries, street cars, cycling and pedestrian infrastructure, etc.)

Road system improvements that encourage a reduction in car dependency (express bus lanes, HOV lanes, park and ride, bike paths, queue, etc.)


Rehabilitation of roads and bridges that enhance sustainability outcomes Paths and trails

Community Energy Systems

Improving energy systems through the use of water systems to generate hydro

Community energy systems (wind, solar, thermal, geothermal, etc.) Alternative energy systems Alternative energy systems that serve local government infrastructure Retrofit local government buildings and infrastructure (e.g. water pumps,

street lights, etc.) Reduce the GHG impact of solid waste (e.g. biogas recovery and

conversion of biomass to biooil) Fleet vehicle conversion Implement innovative technologies that support environmental

sustainability Water and Wastewater

Developing or upgrading drinking water systems to improve water quality and reduce water use, increase energy efficiency, and secure water supply in the face of drought

Developing or upgrading wastewater and storm water systems to improve water quality and improve aquatic habitat


Investments in the enhancement and/or protection of community green space such as streams and natural corridors including habitat protection systems to improve water quality and improve aquatic habitat

18

AMENDED AND

REPLA

CED

Solid Waste Management

Develop or improve solid waste collection, treatment and disposal strategies in ways that reduce resource use, or encourage recycling and reuse

Support full cost recovery from users through improved application of user charges

Reduce the environmental impact of solid waste (e.g. composting, bio gas recovery)


Capacity Building Increase local government capacity to undertake integrated sustainability planning including:

Regional growth strategies Community development plans Community plans Community Energy Planning Transportation plans Infrastructure development plans Liquid waste management plans Solid waste management plans Long term cross modal transportation plans Water conservation/demand management plans Drought management contingency plans Air quality plans Greenhouse gas reduction plans Energy conservation plans Implementing/planning innovative environmental technologies that support

sustainability

19

SCRD STAFF REPORT

DATE: June 15, 2011

TO: Corporate and Administrative Services Committee - June 23, 2011

FROM: Jackie Day – Acting GM Corporate Services

RE: FINANCIAL REPORTING REQUIREMENTS STATEMENT OF FINANCIAL I NFORMATION, YEAR ENDED DECEMBER 31, 2010

RECOMMENDATION THAT the Acting GM Corporate Services’ report on the Financial Reporting Requirements be received for information; AND THAT the Statement of Financial Information for Year Ended December 31, 2010 be approved as presented; AND FURTHER THAT the recommendation be forwarded to the June 23, 2011 Regular Board Meeting for adoption. BACKGROUND Pursuant to Section 814.1 of the Local Government Act, by June 30 in each year, a regional district must hold a public meeting for the purpose of presenting financial information for the preceding year. This information includes: (a) the audited financial statements (b) the reporting of remuneration and expenses Under the Financial Information Act, the information presented must also include: (c) a schedule of guarantee and indemnity agreements (d) a schedule of suppliers of goods or services DISCUSSION In accordance with the above, the attached Statement of Financial Information package includes the following: 1. Attachment #1 – Audited Financial Section, of the 2010 Annual Report provides the

audited financial statements for the fiscal year ended December 31, 2010 in accordance with Section 814.1 of the Local Government Act, Section 167 of the Community Charter and Schedule 1 Sections (1-4) of the Financial Information Regulations. (The complete 2010 Annual Report will be presented separately, only the Audited Financial Section is attached to this document).

F

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Acting GM Corporate Services’ Report on Financial Reporting Requirements Page 2 of 2

H:\wp\2011\06\rpt\CAS jrd re Financial Reporting Requirements SOFI 2010 .doc

2. Attachment #2 - 2010 Schedule of Guarantee and Indemnity Agreements – Schedule 1

Section (5) of the Financial Information Regulations requires that a list of guarantee and indemnity agreements be provided. The SCRD had no such agreements in 2010, however, a “Nil” Statement has been provided as required.

3. Attachment #3 – 2010 Schedule of Remuneration and Expenses - Schedule 1, Section

(6) of the Financial Information Regulations provides: • Total remuneration and expenses for each elected official and member of the Board of

Directors. • Each employee whose total remuneration exceeds $75,000 and the total expenses for

each. • A consolidated total for employees whose remuneration is $75,000 or less.

4. Attachment #4 – 2010 Statement of Severance Agreements – Schedule 1, Section 6(7)

of the Financial Information Regulations provides: • Number of non-union severance agreements reported for 2010.

5. Attachment #5 - 2010 Schedule of Payments to Suppliers of Goods and Services -

Schedule 1, Section (7) of the Financial Information Regulations provides: • All suppliers of goods and services who received aggregate payments exceeding

$25,000. • A consolidated total of all payments to suppliers who received $25,000 or less.

6. Attachment #6 - 2010 Statement of Financial Information Approval – Schedule 1,

Section (9) of the Financial Information Regulations provides approval for the Statement of Financial Information as required.

SUMMARY The attached schedules are provided for information to meet legislated reporting requirements under the Local Government Act, Community Charter and Financial Information Act. The information contained in this package includes the Audited Financial Statements Section from the 2010 Annual Report, as well as additional information as noted above. Staff recommend that this report be received for information and approved by the Corporate and Administrative Services Committee, and that the recommendation be forwarded to the June 23rd Regular Board meeting for adoption. As legislated, this package will be available for public inspection at the SCRD office during regular office hours.

21

Audited Financial Statements of

SUNSHINE COAST REGIONAL DISTRICT

For the Year Ended December 31, 2009 and 2010

"Attachment 1"

22

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

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

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

Independent Auditor’s Report

To the Chairperson and Directors of the Sunshine Coast Regional District We have audited the accompanying financial statements of the Sunshine Coast Regional District, which comprise the Statement of Financial Position as at December 31, 2010, and the Statements of Operations, Change in Net Debt and Cash Flows for the year then ended, and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted the audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of the Sunshine Coast Regional District as at December 31, 2010, and the results of its operations and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Accountants Vancouver, British Columbia April 28, 2011

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Sunshine Coast Regional DistrictStatement of Financial PositionDecember 31, 2010 and 2009

2010 2009Restated

(Note 2)

Financial AssetsCash and equivalents $ 1,684,253 $ 31,224Portfolio investments (Note 3) 9,512,681 11,486,417Accounts receivable (Note 4) 2,771,177 2,530,878Loans receivable (Note 5) 1,080 5,243Debt recoverable from member municipalities 8,672,275 9,207,604

22,641,466 23,261,366

LiabilitiesAccounts payable and accrued liabilities (Note 6) 3,283,313 3,043,829Employee future benefits (Note 17) 221,900 199,100Deferred revenue:

Development cost charges (Note 7) 467,972 1,220,396Future parks acquisition (Note 8) 174,050 270,107Other (Note 9) 2,485,283 2,456,031

Provision for landfill future closure and post-closure costs (Note 10) 3,773,145 3,812,676Long-term debt (Note 11) 34,082,900 36,248,225

44,488,563 47,250,364

Net Debt (21,847,097) (23,988,998)

Non-financial AssetsInventory and prepaids 552,925 605,404Land held for resale (Note 14) 2,426,254 2,394,024Tangible capital assets (Note 12) 145,213,989 138,425,325Accumulated amortization (Note 12) (29,192,353) (26,112,145)

119,000,815 115,312,608

Accumulated Surplus (Note 15) $ 97,153,718 $ 91,323,610

Jackie Day Garry NohrManager, Financial Services Chair

The accompanying section "Notes to Financial Statements" forms an integral part of these financialstatements.

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Sunshine Coast Regional DistrictStatement of Change in Net DebtFor the Years Ended December 31, 2010 and 2009

Fiscal Plan 2010 2010 2009 ( Note 21 )

Annual operating surplus $ 5,231,050 $ 5,830,108 $ 3,569,459

Loss on disposal of capital assets - 154,932 -

Acquisition of tangible capital assets (11,072,888) (7,148,494) (7,325,982)

Amortization of tangible capital assets 3,082,730 3,285,105 3,082,731

Change in inventory and prepaids - 52,479 198,843

Change in land for resale - (32,230) (21,319)

Change in net debt (2,759,108) 2,141,901 (496,268)

Net debt, beginning (23,988,998) (23,988,998) (23,492,730)

Net Debt, ending $ (26,748,106) $ (21,847,097) $ (23,988,998)


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Sunshine Coast Regional DistrictStatement of OperationsFor the Years Ended December 31, 2010 and 2009

Fiscal Plan Actual Actual2010 2010 2009

( Note 21 )

Revenue

Grants in lieu of taxes $ 48,000 $ 62,457 $ 55,632Tax requisition 13,141,460 13,141,462 13,090,684Frontage and parcel taxes 4,395,053 4,434,993 4,305,738Conditional grants and transfers 4,886,323 2,822,557 2,921,847Unconditional grants and transfers 53,353 53,353 337,015User fees and service charges 8,342,896 8,400,405 8,314,008Member municipality debt repayments 1,111,528 1,111,528 1,053,188Investment income 50,000 158,582 198,630Developer contributions 1,379,182 1,157,332 578,313Other revenue 1,564,728 2,998,798 2,742,825

34,972,523 34,341,467 33,597,880

Expenses

General government 2,238,823 1,897,720 1,754,514Protective services 2,245,597 2,059,373 2,025,659Transportation services 2,785,052 2,790,312 2,699,630Environmental services 3,107,538 3,247,440 5,402,381Public health services 213,787 200,977 193,647Planning and development services 2,019,604 1,820,244 1,863,291Recreation and cultural services 9,491,856 9,411,274 9,101,788Water utilities 6,304,888 5,779,389 5,777,461Sewer utilities 222,800 193,102 156,862Debt charges, member municipalities 1,111,528 1,111,528 1,053,188

29,741,473 28,511,359 30,028,421

Annual Operating Surplus 5,231,050 5,830,108 3,569,459

Accumulated Surplus, beginning of year 91,323,610 91,323,610 87,754,151

Accumulated Surplus, end of year $ 96,554,660 $ 97,153,718 $ 91,323,610


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Sunshine Coast Regional DistrictStatement of Cash FlowsFor the Years Ended December 31, 2010 and 2009

2010 2009

Operating Activities:Annual Operating Surplus $ 5,830,108 $ 3,569,459

Items not involving cash included in annual surplus: DCC revenue recognized (901,984) (578,313) Parks acquisition revenue recognized (255,348) -

Loss on disposal of capital assets 154,932 -Developer contributed assets (750,821) -Amortization 3,285,105 3,082,731Employee future benefits 22,800 (9,100)Provision for landfill closure and post-closure costs (39,531) 2,452,422

1,515,153 4,947,740

Change in financial assets and liabilities involving cash:Decrease (increase) in accounts receivable (240,299) 233,076Decrease in loans receivable 4,163 7,084Increase in accounts payable 239,484 640,558Increase in deferred revenue 29,252 1,164,669

Total Operating Activities 7,377,861 10,562,586

Capital Activities:Acquisition of tangible capital assets (6,397,673) (7,325,982)Change in inventory and prepaids 52,479 198,843Change in land held for resale (32,230) (21,319)

Total Capital Activities (6,377,424) (7,148,458)

Investing Activities:

Decrease (increase) in investments 1,973,736 (3,477,537)

Financing Activities:

Debt proceeds 190,634 1,126,817Repayment of long-term debt (1,820,630) (1,755,303)Collection of DCC (deferred revenue) 149,560 203,750Collection of parkland acquisition (deferred revenue) 159,292 139,000

Total Financing Activities (1,321,144) (285,736)

Total increase (decrease) in cash 1,653,029 (349,145)

Cash and equivalents, beginning of year 31,224 380,369

Cash and equivalents, end of year $ 1,684,253 $ 31,224


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Sunshine Coast Regional DistrictNotes to Financial StatementsFor the Years Ended December 31, 2010 and 2009

1. Significant Accounting Policies:

The preparation of the Financial Statements is the responsibility of the management of theSunshine Coast Regional District. The accounting policies used within these statementsconform to Canadian public sector accounting standards. They have been prepared inaccordance with current recommendations issued by the Public Sector Accounting Board of theCanadian Institute of Chartered Accountants.

(a) Reporting entity and consolidation:

The Financial Statements combine the activities of the various funds of the reporting entity-the Sunshine Coast Regional District. Interfund transactions and fund balances have beeneliminated for reporting purposes. There are no other organizations under the control ofthe Regional District Board that meet the criteria for inclusion and consolidation in thesestatements.

(b) Budget:

The budget is part of the statutory five-year financial plan adopted by the Regional DistrictBoard and reflects the anticipated revenues and expenditures for a given year. The budgetis prepared on a basis consistent with that used to report the actual results achieved. Seenote 21.

(c) Revenue recognition:

Sources of revenue are recorded on an accrual basis and recognized in the period inwhich they are earned. Unearned revenue in the current period is reported on theStatement of Financial Position as deferred revenue.

(d) Government transfers:

Government transfers are recognized as revenue or expenses in the period that the grantis approved and any stipulations that create a liability have been met.

(e) Expense recognition:

Operating expenses are recognized on an accrual basis in the period in which they areincurred.

(f) Use of estimates:

Estimates are required to determine the accrued liabilities for employee future benefit,landfill closure costs, and useful lives of tangible capital assets. Actual results could differfrom these estimates. Adjustments, if any, will be reflected in the operations in the periodof settlement.

(g) Cash and equivalents:

Cash consists of cash on hand, cash in transit, and cash on deposit. Cash equivalents areshort-term investments made to obtain a return on a temporary basis and are carried at thelower of cost or market value.

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1. Significant Accounting Policies (Continued):

(h) Portfolio investments:

Investments include both Municipal Finance Authority of British Columbia (MFA) pooledinvestments, by which market-based unit values are allocated amongst the participants inthe investment pool, and other long-term investments in securities, including bonds ormoney market investments, which are carried at cost.

(i) Loans receivable:

Loans receivable are recorded at cost and reduced by the amount of any repayment in theyear. Interest calculated at the MFA short-term borrowing rate is accrued on theoutstanding balance.

(j) Deferred revenues:

Deferred revenues are those which are received in advance of the expenses to which theyare associated. They will be recognized as revenue in future years when they can bematched against expenses for the related service or capital projects.

(k) Inventory:

Inventories of supply are valued at cost and classified as non-financial assets.

(l) Non-financial Assets:

Non-financial assets are not available to discharge existing liabilities and are held for usein the provision of services. They have useful lives extending beyond the current year andare not intended for sale in the ordinary course of business.

(m) Hillside Development Project land costs:

The cost of Hillside Development Project Land Held for Resale (Note 14) is comprised ofacquisition costs and development costs, including interest on borrowing and other directcosts. The cost of land sold, excluding development costs, is prorated to each parcel ofland on an acreage basis. Development costs are allocated as incurred evenly acrossremaining saleable parcels of land as they are incurred. Undeveloped land and waterspace leases owned by the Regional District are recorded at historical cost.

(n) Service severance pay:

Service severance pay to full-time employees hired prior to 1994 with over 20 years ofcontinuous service with any B.C. municipality or regional district is payable upon theirleaving the employment of the Regional District. The liability for such payments has beenaccrued and included in employee future benefits liability as set out in Note 17.

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1. Significant Accounting Policies (continued):

(o) Trusts under administration:

Public sector accounting standards require that trusts administered by a governmentshould be excluded from the government reporting entity. The Regional District does nothave any accounts that meet the definition of a trust.

(p) Tangible capital assets:

Tangible capital assets are recorded at cost less accumulated amortization and areclassified to their functional use. Cost includes all costs directly attributable to acquisitionor construction of the tangible capital asset including transportation costs, installationcosts, design and engineering fees, legal fees and site preparation costs. Contributedtangible capital assets are recorded at fair market value at the time of the donation, withthe corresponding amount recorded as revenue. Amortization is recorded on a straight-linebasis over the estimated life of the tangible capital asset commencing once the asset isput into service.

Estimated useful lives of tangible capital assets are as follows:Land Improvements 15 to 50 yearsBuildings 20 to 50 yearsFurniture, Fixtures & Equipment 5 to 40 yearsTechnology Equipment 4 to 5 yearsMachinery & Equipment 5 to 20 yearsVehicles 6 to 15 yearsSewer Treatment Infrastructure 50 yearsWater Supply Infrastructure 25 to 100 yearsWater Distribution Infrastructure 20 to 100 yearsLeasehold Improvements 10 to 40 yearsWork in Progress: not amortized until the assets are put into use

Leased assets Leases entered into that transfer substantially all the benefits and risks associated withownership are recorded as the acquisition of a tangible capital asset and the incurrence ofan obligation. The asset is amortized in a manner consistent with tangible capital assetsowned by the Sunshine Coast Regional District, and the obligation, including interestthereon, is repaid over the term of the lease. All other leases are accounted for asoperating leases, and the rental costs are expensed as incurred.

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2. Change in Asset Valuation:

Within the 2010 fiscal period, several pieces of parkland were discovered to have beenacquired by the Sunshine Coast Regional District as "park dedications." Park dedications arelocal parks that are created by subdivision under Section 107 of the Land Title Act. Localgovernment "owns" these parks by operation of the Community Charter-Section 29 (parks).There is no registered title for parks created by dedication on a subdivision plan under the LandTitle Act. Therefore, these assets were not captured in the 2009 TCA initial land inventory .Also within the 2010 period, a revaluation of of some parkland was adjusted due to discovery ofaccurate acquisition dates.

This change, which results in an increase in the carrying value of tangible capital assets, hasbeen applied retroactively with the restatement of the prior period. The impact of restating thechange in value is as follows:(a) The 2009 opening and closing “accumulated surplus” balance which represents the

total amount of current surpluses, capital surpluses, reserve funds and investment innon- financial assets has changed.

(b) No changes have affected the accumulated amortization as land is not amortized.

Statement of Financial Position 2009 2009 (restated) (as reported)

Net Financial Assets ( Net Debt) $ (23,988,998) $ (23,988,998)Inventory 605,404 605,404Land held for resale 2,394,024 2,394,024Tangible capital assets 138,425,325 131,539,507Less: Accumulated amortization (26,112,145) (26,112,145)

Accumulated Surplus $ 91,323,610 $ 84,437,792

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3. Portfolio Investments:

2010 2009

Municipal Finance Authority - money market funds 1 $ 3,999,853 $ 4,734,607

Municipal Finance Authority - bond funds 1 1,990,164 1,732,360

Raymond James - GIC's 2 3,522,664 5,019,450

$ 9,512,681 $ 11,486,417

1 Municipal Finance Authority investments are pooled invested funds by which municipalities in B.C. can access high-quality investments, while maintaining a high degree of security and liquidity. Interest rates are variable. Theseinvestments are for restricted funds, including reserves and development cost charges.

2 Investments with Raymond James are in a medium-term note at an interest rate of 1.3% to maturity in 2011, which isrecorded at cost.

The Regional District does not hold any asset-backed commercial paper or hedge funds, eitherdirectly or through its pooled-fund holdings.

4. Accounts Receivable:

2010 2009

Trade $ 2,087,506 $ 1,996,715Taxes & user fees 657,991 505,961Other 25,680 28,202

$ 2,771,177 $ 2,530,878

5. Loans Receivable:

The loans receivable amount of $1,080 (2009 - $5,243) is from specific property owners thatrelate to the repair and upgrading of Woodcreek sewage treatment facilities. Collection of theamounts from the property owners takes place until all amounts are repaid. The outstandingbalance accrues interest at the MFA short-term borrowing rate.

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6. Accounts Payable and Accrued Liabilities:

2010 2009

Trade accounts $ 2,287,852 $ 1,966,435Contract holdbacks 137,963 73,853Other 48,722 37,447Accrued trade 416,288 596,260Accrued wages & benefits 392,488 369,834

$ 3,283,313 $ 3,043,829

7. Development Cost Charges:

Development cost charges represent funds received from developers for the sole purpose offunding the capital cost of providing, altering or expanding water facilities in order to servedirectly or indirectly, to the development with respect the charges are imposed. Thedevelopment cost charges are restricted for the purpose of capital improvements to the watersystem and will be recognized as revenue in future periods when qualifying capital projects areundertaken. Development cost charges collected in 2010 amount to $142,450 (2009 -$203,750). The amount of development cost charges recognized as revenue in 2010 was$901,984 ( 2009 - $578,313). The Regional District had no waivers or reductions as a result ofeligible developments in 2010.

8. Future Parks Acquisition:

Under section 941 of the Local Government Act, developers are required to provide parkland orpay an amount equivalent to the market value of the parkland when subdividing. The paymentsreceived are recorded as deferred revenue and the use of these funds is restricted to theacquisition of park lands. The revenue will be recognized in future periods when additionalparkland is acquired. In 2010, $157,375 was received from developers (2009 - $139,000).Revenue recognized in 2010 was $255,348 for the purchase of additional land for CoopersGreen Park ( 2009 - nil).

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9. Deferred Revenue-Other:

In 2010, the Regional District received amounts collected in advance for services or grantfunding for capital projects that are either in progress or will commence at a later date. Thematerial amounts reflected in the $2,485,283 (2009 - $2,456,031) is as follows: $1,261,706(2009 - $705,000) from Gas Tax grant funding; $180,117 (2009 - $428,333) for capital waterprojects; $88,000 for St. Mary's Hospital expansion building permit. The remaining amounts arefor various "other" minor government grant funding received, as well as amounts collected inadvance to the Regional District. These amounts will be recognized as revenue in future yearswhen they can be matched against expenses for the related services or capital projects.

10. Provision for Landfill Future Closure and Post-Closure Care Costs:

The Regional District operates two landfill sites - one in Sechelt and the other in PenderHarbour. As set out in government legislation, the Regional District is responsible for closureand post-closure care costs related to these sites. The Regional District's estimated liability forthese costs is recognized as the landfill site's capacity is used. The recorded liability of$3,773,145 (2009 - $3,812,676) represents the portion of the estimated total future costsrecognized as at December 31, 2010. The Regional District has set aside funds for futurelandfill closure and post-closure care costs. The balance of these funds as at December 31,2010 is $1,990,164 (2009 - $1,732,360) and is included in Portfolio Investments (Note 3).

The reported liability is based on estimates and assumptions with respect to events extendingover the remaining life of the landfill. The liability and annual expenditure is calculated based onthe ratio of usage to total capacity and the discounted estimated future cash flows associatedwith closure and post-closure activities. The Sechelt landfill site is expected to reach its capacityin 2028 and the Pender Harbour landfill site is expected to reach its capacity in 2013. Theremaining capacity of the Sechelt landfill site is estimated at 285,607 cubic meters, which is49.10% of the total capacity. The Pender Harbour landfill site has only 6.2% remainingcapacity. Plans are currently underway to convert the site to a transfer station. Post closurecare costs are expected to continue for 25 years following the year of closure.

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11. Long-Term Debt:

Authority Purpose Maturing Interest Rate 2010 2009

MFA Debenture Debt

572 Field Road Admin Building 2026 4.88% $ 2,531,034 $ 2,642,545561 Com. Recreation Facilities 2025 4.77% 14,155,601 14,835,357561 Com. Recreation Facilities 2026 4.88% 1,744,973 1,821,852571 Fleet Maint. Bldg. Expansion 2026 4.88% 348,960 364,335570 Recycling Vehicle & Equip. 2016 4.66% 143,157 163,910562 Dakota Ridge 2016 4.66% 145,419 166,500575 Egmont VFD 2026 4.88% 85,740 89,517592 911 2017 4.82% 492,099 552,008593 Parks Master Plan 2022 4.82% 1,030,988 1,096,964594 Pender Harbour Pool 2029 4.90% 836,087 865,140553 Water Treatment Plant 2025 4.17% 2,614,681 2,740,240Various Debt issued for member 2010 4.85%

municipalities to 2031 to 12.35% 8,672,275 9,207,604

32,801,016 34,545,972Capital Leases

MFA Leasing Corp. Various vehicle & equipment leases 1 1,281,884 1,702,253

Total Long-Term Debt $ 34,082,900 $ 36,248,225

1 The Regional District has entered into various lease agreements where the interest rate program is based on avariable prime -1 rate at all times. The prime -1 rates charged for 2010 ranged from 2.0% to 1.7%. The ratecharges as at December 31, 2010 was 2.0%. The maturities range from July 2011 to September 2015.

Future principal repayments on existing long-term debt:

2011 $ 2,592,5812012 2,264,2862013 2,214,8032014 2,086,1042015 2,086,104Thereafter 22,839,022

$ 34,082,900

Approved Debt:

The Sunshine Coast Regional District has the following authorized, but un-issued debt asat December 31, 2010. Both bylaws expire July 2014, five years from the date of adoption.

Bylaw #619 - Area A Water Master Plan Initiatives $ 610,7002011 budgeted portion to be used is $425,000 for South Pender Water Treatment Plantdesign.

Bylaw #617 - Area A Water Master Plan Initiatives $ 407,1002011 budgeted portion to be used is $247,500 for North Pender, Oyster Bay water mainproject and UV treatment.

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Sunshine Coast Regional DistrictNotes to Financial StatementsFor the Years ended December 31, 2010 and 2009

12. Tangible Capital Assets:

Land (Restated)

Land Improvements Buildings

Furniture, Fixtures & Equipment

Technology Equipment

Machinery & Equipment

Cost, beginning of Year 20,385,621$ 863,678$ 29,570,111$ 1,743,552$ 1,265,265$ 4,706,031$

Additions 1,180,752 - 186,065 13,571 78,808 136,231

Disposals (58,743) - - - (3,181) (114,506)

Cost, end of year 21,507,630 863,678 29,756,176 1,757,123 1,340,892 4,727,756

Accumulated amortization, beginning of year 487,823 2,974,018 659,971 678,722 945,939

Amortization 35,470 700,082 191,419 225,349 319,781

Disposals (3,181) (38,423)

Write-downs - - - - - Accumulated amortization, end of year 523,293 3,674,100 851,390 900,890 1,227,297 Net carrying amount, end of year $ 21,507,630 $ 340,385 $ 26,082,075 $ 905,733 $ 440,002 $ 3,500,459

Vehicles

Sewer Treatment

Infrastructure Water Supply Infrastructure

Water Distribution

Infrastructure Leasehold

Improvements Work in Progress 2010 Total

2009 Total Restated

Cost, beginning of Year 5,024,848$ 1,108,220$ 15,715,679$ 51,149,804$ 3,820,034$ 3,072,482$ 138,425,325$ 131,108,904$

Additions 161,054 758,505 2,329,674 2,679,905 1,553,459 9,078,023 7,325,982

Disposals (161,848) - (14,950) (9,784) - (1,926,348) (2,289,359) (9,561)

Cost, end of year 5,024,054 1,108,220 16,459,234 53,469,694 6,499,938 2,699,594 145,213,988 138,425,325

Accumulated amortization, beginning of year 3,049,697 352,413 4,245,658 12,118,591 599,313 26,112,146 23,038,975

Amortization 308,519 22,164 501,632 729,721 254,149 3,288,286 3,082,731

Disposals (144,122) (14,950) (7,403) (208,079) (9,561)

Write-downs - - - - - - - -

Accumulated amortization, end of year 3,214,094 374,577 4,732,340 12,840,909 853,462 - 29,192,353 26,112,145

Net carrying amount, end of year $ 1,809,960 $ 733,643 $ 11,726,893 $ 40,628,784 $ 5,646,477 $ 2,699,594 $ 116,021,636 $ 112,313,180

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13. Debt Reserve Fund:

The Regional District is required to pay into a debt reserve fund administered by the MunicipalFinance Authority of British Columbia (MFA) an amount equal to one-half the average annualinstallment of principal and interest relative to any borrowing for its own purposes and on behalfof member municipalities. These amounts do not appear elsewhere in the financial statements.At December 31, 2010 the debt reserve fund administered by the MFA on behalf of theRegional District and member municipalities is comprised of:

Cash Demand 2010 2009Deposits Notes Total Total

General Operating Fund $ 312,658 $ 835,324 $ 1,147,982 $ 1,138,145Water Utility Operating Fund 39,089 88,341 127,430 126,200Member Municipality Debt 204,688 456,988 661,676 723,860

$ 556,435 $ 1,380,653 $ 1,937,088 $ 1,988,205

14. Land Held for Resale:

Included in the Capital Fund portion of Accumulated Surplus (Note 15) is a deficit of $1,143,104for 2010 (2009 - $1,110,874) which represents the shortfall of funding for the development ofthe Hillside Industrial Park. The net proceeds from the eventual sale of lots in the HillsideDevelopment Park will be used to eliminate the capital fund deficit and all remaining netproceeds will be set aside in a reserve under Part 13 of the Local Government Act. In 2010 and2009 there were no lots sold.

The assets of the Hillside Development Project are as follows:

2010 2009

Land leased and land available for sale 1 $ 2,426,254 $ 2,394,024Protected lands - not for sale 2 1,109,877 1,109,877

$ 3,536,131 $ 3,503,901

1 Includes purchase, financing and development costs (net of other revenues and recoveries).2 Includes demonstration forest, interpretation area, parklands and protected habitat areas. These assets are

included as tangible capital assets (Note 12).

37


15. Accumulated Surplus:

2010 2009

Fund Balances: Current fund 1 $ (423,932) $ (935,664) Capital fund (677,936) (154,968) Reserve fund 4,665,396 4,142,254

Financial Equity 3,563,528 3,051,622

Investment in Non-financial Assets 93,590,190 88,271,988

Accumulated Surplus, end of year $ 97,153,718 $ 91,323,610

1 Current fund includes future liabilities such as employee future benefits (Note 17) and unfunded post-closure landfill liabilities (Note 10) contributing to the negative position.

16. Investment in Non-financial Assets:

The investment in Non-financial Assets represents the Regional District's equity in the non-financial assets it holds. The value is calculated as the book value of all non-financial assetsminus the outstanding long-term debt associated with purchasing those assets. Membermunicipality debt is excluded from the calculation.

2010 2009

Investment in Non-Financial Assets, beginning of year $ 88,271,988 $ 83,577,775

Add:

Capital additions 7,148,494 7,325,982 Change in inventory and prepaids (52,479) (198,843) Change in land held for resale 32,230 21,319 Debt principal repayments 1,820,630 1,755,303 Accumulated Amortization removed on sale of assets 208,081 9,561

9,156,956 8,913,322

Deduct:

Debt issued and other obligations to finance capital additions 190,634 1,126,817 Cost of assets sold or written off 363,015 9,561 Amortization Expense 3,285,105 3,082,731

3,838,754 4,219,109

Investment in Non-financial Assets, end of year $ 93,590,190 $ 88,271,988

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17. Employee Future Benefits:

Sick Pay

The Regional District provides paid sick leave to qualifying employees. This benefit of one dayof sick leave per month accrues to a maximum of 18 days, but is not vested. When themaximum accumulated sick leave was introduced, employees with more than 18 days in theirsick-leave bank were grandfathered. These employees maintained their existing sick-leavebank balance at the time this change was introduced. However, their sick-leave bank will notaccrue any additional sick leave days until the bank drops below the 18-day maximum. Theamount recorded for this benefit is based on an actuarial evaluation prepared by anindependent firm and will be reviewed on a periodic basis. The date of the last actuarialevaluation was as of December 31, 2010.

Retirement Pay

A regular employee who was hired before 1994 and retires under the provisions of theMunicipal Pension Plan is entitled to two weeks pay for each full year of service over 20 yearsas a retirement benefit. In all instances, the rate of pay used in the calculation of the retirementbenefit shall be the rate of pay applicable on the last day worked. The amount recorded for thisbenefit in 2010 is based on an actuarial evaluation prepared by an independent firm and will bereviewed on a periodic basis. The date of the last actuarial evaluation was as of December 31,2010.

As of December 31, 2010, $79,639 (2009 - $61,751) of the accrued benefit liability is charged tooperations and $142,261 (2009 - $137,349) is unfunded. The significant actuarial assumptionsadopted in measuring the Regional District's accrued benefit liability are as follows:

2010 2009

Discount rates 4.0% 4.75% Expected future inflation rates 2.5% 2.5% Expected wage and salary increases 2.5% 3.0%

Accrued Benefit Obligation as at December 31, 2010

2010 2009

Beginning benefit obligation $ 228,300 $ 208,200

Current service cost 11,500 10,900

Interest on accrued benefit obligation 11,200 10,800

Actuarial gain (loss) (10,200) 35,700

Benefits paid during year (2,500) (37,300)

Ending benefit obligation 238,300 228,300 Less: Unamortized net actuarial (loss)/gain (16,400) (29,200)

Accrued Benefit Liability $ 221,900 $ 199,100

39


18. Contingent Liabilities:

(a) Pension Plan:

The Regional District and its employees contribute to the Municipal Pension Plan (the Plan),a jointly trusteed pension plan. The Board of Trustees, representing plan members andemployers, is responsible for overseeing the management of the Plan, including investmentof the assets and administration of benefits. The pension plan is a multi-employer,contributory pension plan. Basic pension benefits provided are defined. The Plan has about163,000 active members and approximately 60,000 retired members. Active membersinclude approximately 44,000 contributors from local governments.

Every three years, an actuarial valuation is performed to assess the financial position of thePlan and the adequacy of Plan funding. The most recent valuation as at December 31,2009 indicated a deterioration of the basic fund from a surplus in 2006 valuation, to anunfunded liability of $1.024 million for basic pension benefits. The actuary attributes one ofthe main reasons for the actuarial deterioration is due to investment returns lower thanassumed and does not attribute portions of the liability to individual employers.

The Sunshine Coast Regional District paid $694,400 in employer contributions to the plan infiscal 2010 (2009 - $713,018). In addition, employees contributed $635,396 (2009 -$652,875).

(b) Reciprocal insurance exchange agreement:

The Regional District is a subscribed member of the Municipal Insurance Association ofBritish Columbia (the "Exchange") as provided by Section 3.02 of the Insurance Act of theProvince of British Columbia. The main purpose of the Exchange is to pool the risks ofliability so as to lessen the impact upon any subscriber. Under the Reciprocal InsuranceExchange Agreement, the Regional District is assessed a premium and a specific deductiblefor its claims, based on population. The obligation of the Regional District with respect to theExchange and/or contracts and obligations entered into by the Exchange on behalf of itssubscribers in connection with the Exchange are in every case several, and not joint-and-several. The Regional District irrevocably and unconditionally undertakes and agrees toindemnify and save harmless the other subscribers against liability losses and costs whichthe other subscriber may suffer.

(c) Third party claims:

Various lawsuits and claims are pending by and against the Regional District. It is theopinion of management that the amount of settlement from these claims cannot bereasonably estimated, nor can the likelihood of their outcomes be known at this time. Thefinal determination of these claims is not expected to materially affect the financial position ofthe Regional District. Any ultimate settlements will be recorded in the year the settlementoccurs.

19. Contractual Obligations:

The Regional District has entered into various agreements and contracts for the provision ofservices that extend beyond the current year. These agreements and contracts range in value(from approximately $150,000 to $1,450,000) and duration of up to 4 consecutive years.

40


20. Expense by Object:

2010 2010 2009Budget Actual Actual

Operating Expenses:

Salaries, wages and benefits $ 13,427,062 $ 12,610,610 $ 12,441,288Operating goods and services 10,629,633 9,993,886 12,011,865Interest on SCRD debt 1,490,520 1,435,760 1,442,424Debt charges for member municipalities 1,111,528 1,111,528 1,053,188Amortization 3,082,730 3,285,105 3,082,731Loss/Gain on Sale of Assets - 74,470 (3,075)

Total Operating Expenses $ 29,741,473 $ 28,511,359 $ 30,028,421

Capital Expenses:

Capital salaries, wages and benefits $ 109,805 $ 169,034 $ 180,719

Capital Expenses 10,963,083 6,979,460 7,145,264

Total Capital Expenses $ 11,072,888 $ 7,148,494 $ 7,325,983

21. Fiscal Plan:

Fiscal plan amounts represent the Financial Plan By-Law #625 adopted by the Regional Boardon March 30, 2010 with estimates for amortization of tangible capital assets.

The Financial Plan anticipated use of surpluses accumulated in previous years to balanceagainst current year expenditures in excess of current revenues. In addition, the Financial Plananticipated capital expenditures rather than amortization expense.

The following shows how these amounts were combined:

2010 Budget

Budgeted surplus for the year $ -Addback:

Capital expenditures 11,072,888Less:

Amortization 3,082,730Budgeted transfers from accumulated surplus 2,759,108

Fiscal Plan Surplus $ 5,231,050

41


22. Segmented Reporting:

A segment is a distinguishable activity or group of activities for which financial information isseparately reported on. The Regional District applies segmented reporting for each majorfunctional classification of services it provides. The detailed financial information regarding eachsegment is found in supplementary schedules in accordance with government reporting forsegments. The major segments are as follows:

General Government Services (Schedule 4); Protective Services (Schedule 5); Transportation Services (Schedule 6); Environmental Services (Schedule 7); Public Health Services (Schedule 8); Planning and Development Services (Schedule 9); Recreation and Cultural Services (Schedule 10); Water Utilities (Schedule 11); andSewer Utilities (Schedule 12).

23. Strategic Community Investment Funds:

In 2009, the Regional District entered into an agreement with the Province of British Columbiato receive funding from the Strategic Community Investment Funds program (SCI). Thesefunds are to be used to support the Regional District in stimulating the local economy orproviding increased financial certainty in uncertain economic times. The funds are designed toprovide a flexible, objective-based approach. The Regional District received its finalcontribution of $53,353 in 2010 ($336,015 in 2009). These funds will be used to support theadministration of the Regional District and to support services in order to avoid tax increases.

Intended Use Amount Performance Targets Progress

To support RegionalDistrict administration(other than electoralarea administration).

$389,368 100% of the fundsreceived are to be usedto support RegionalDistrict administrationover the term of the SCIAgreement

60% of the SCI fundsreceived were used tomaintain Regional Districtadministration levels atthose of previous years;

The Board adopted aFinancial SusutainabilityPolicy to supportachieving stable taxationin relation to the servicesprovided;

The remaining funds(40%) were set aside tobe accessed in 2010 forthe purposes statedabove.

42

Sunshine Coast Regional DistrictStatement of Current FundFor the Years Ended December 31, 2010 and 2009

2010 2009

General Fund

General Government Services:Administration $ (26,543) $ (90,362)Finance 1 37,206General Offices Building Maintenance (55,782) (34,133)Human Resources 4,829 12,937Information Services 3 -Feasibility Study (21,731) -SCRHD Administration 4,093 14,926Grants-in-aid 60,745 96,753UBCM / Elections, Electoral Area Services 89 3,584

Protective Services:Bylaw Enforcement 16 4,944Smoke Control (1,082) 6,300Fire Protection:

Gibsons and District Fire Protection 105 146,391Roberts Creek Fire Protection (1,535) -Halfmoon Bay Fire Protection 620 -Egmont and District Fire Protection 340 -

Emergency Telephone - 911 1 2Sunshine Coast Emergency Planning 3,726 5,400Animal Control - -

Transportation Services:Public Transit (93,319) 27,999Maintenance Facility - (8,690)Regional Street Lighting (3,124) 2,403Local Street Lighting (365) 109Ports Services 1 339

Environmental Services:Regional Solid Waste Management 43,898 76,064Refuse Collection 3 8,001

Public Health Services:Cemetery 1,122 (3,805)Pender Harbour Health Clinic - -

Planning and Development Services:Regional Planning 1 16,187Rural Planning - 16,000Geographic Information 333 24,772House Numbering - -Heritage 3,301 -Building Inspection - -Economic Development 779 (1,999)

Sub-total Carried Forward (next page) $ (79,475) $ 361,328

43

Sunshine Coast Regional District Schedule 1Statement of Current Fund (Continued)For the Years Ended December 31, 2010 and 2009

2010 2009

General Fund (Continued)

Sub-total Brought Forward (previous page) $ (79,475) $ 361,328

Recreation and Cultural Services:Pender Harbour Pool (2,527) -School Facilities - Joint Use 849 (1,560)Gibsons and Area Library - 45,527Museum Service 1,000 -Halfmoon Bay/Roberts Creek Library Service 7,604 701Community Recreation Facilities Service 5 74,398Community Parks 22,517 (30,316)Bicycle and Walking Paths 9,978 12,840Regional Recreation Programs 4,890 64,779Dakota Ridge Recreation Service (11,836) (21,985)

Total General Fund (46,995) 505,712

Water Fund

Regional Water Services (45,300) 218,821

Sewer Fund

Local Sewer Plants (4,910) -

Total Sewer Fund (4,910) -

Total Surplus $ (97,205) $ 724,533

Current Fund

General Fund Surplus $ (46,995) $ 505,712Inventory (unfunded portion) (552,925) (565,709)Other 47,587 47,587Hillside 53,000 53,000Appropriated Surplus 2,096,866 832,591Unfunded Other Liabilities (142,261) (137,349)Unfunded Landfill Closure (1,828,994) (1,890,317)

General Current Fund (373,722) (1,154,485)

Water Fund Surplus (45,300) 218,821Sewer Fund Surplus (4,910) -

Total Current Fund $ (423,932) $ (935,664)

44

Sunshine Coast Regional DistrictGeneral Revenue, Water Utility and Sewer FundsStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

General WaterRevenue Utility

Revenue

Grants in lieu of taxes $ 61,417 $ 1,041Tax requisitionsTax requisitions 13,141,462 -Frontage and parcel taxes 1,649,347 2,722,066Conditional grants and transfers Conditional grants and transfers 1,646,646 1,175,913Unconditional grants and transfers 53,353 -User fees and service chargesUser fees and service charges 5,525,889 2,705,674Member municipality debt 1,111,528 -Investment incomeInvestment income 143,486 10,493Developer contributions 255,348 901,984Other revenueOther revenue 1,611,488 1,330,196

Total Revenue 25,199,964 8,847,367

Expenses

Administration 2,418,197 636,524Wages and benefitsWages and benefits 10,716,317 1,816,108Operating 9,390,862 1,794,470Debt charges - interest Debt charges - interest 1,295,310 140,450Internal recoveries (4,343,832) -Debt charges, member municipalitiesDebt charges, member municipalities 1,111,528 -Amortization 1,916,416 1,346,525Loss/Gain on Sale of AssetsLoss/Gain on Sale of Assets 29,159 45,311

Total Expenses 22,533,957 5,779,388

Annual Operating Surplus (Deficit) 2,666,007 3,067,979

Add: Proceeds from sale of assets 5,829 79,161Add: Proceeds from long-term debtAdd: Proceeds from long-term debt 109,936 80,698Less: Debt principal repayments 1,628,105 191,437Less: CapitalLess: Capital 3,235,701 3,912,793Less: Change in inventory/prepaids - -Less: Change in land held for resaleLess: Change in land held for resale 32,230 -

Increase (Decrease) in Financial Equity (2,114,264) (876,392)

Transfer to / (from) reserves 383,866 (4,512)Transfer to / (from) appropriated surplusTransfer to / (from) appropriated surplus 65,867 737,454Transfer to / (from) unfunded liability (61,323) -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (1,916,416) (1,346,525)Transfer to / (from) other funds (1,312) 1,312Other transfersOther transfers (32,230) -(Surplus) / deficit from prior year (505,721) (218,821)

Total Surplus (Deficit) for the Year $ (46,995) $ (45,300)

45

Schedule 2

Sewer Total Budget Total Utility Other 2010 2010 2009

$ - $ - $ 62,457 $ 48,000 $ 55,632- - 13,141,462 13,141,460 13,090,68463,580 - 4,434,993 4,395,053 4,305,738- - 2,822,557 4,886,323 2,921,847- - 53,353 53,353 337,015

168,842 - 8,400,405 8,342,896 8,314,008- - 1,111,528 1,111,528 1,053,1884,600 - 158,582 50,000 198,630

- - 1,157,332 1,379,182 578,31357,117 - 2,998,798 1,564,728 2,742,825

294,139 - 34,341,467 34,972,523 33,597,880

18,671 - 3,073,392 3,074,290 2,992,59973,273 4,912 12,610,610 13,427,062 12,441,28878,994 - 11,264,326 11,952,994 13,471,618- - 1,435,760 1,490,520 1,442,424- - (4,343,832) (4,397,651) (4,452,352)- - 1,111,528 1,111,528 1,053,18822,164 - 3,285,105 3,082,730 3,082,731- - 74,470 - (3,075)

193,102 4,912 28,511,359 29,741,473 30,028,421

101,037 (4,912) 5,830,108 5,231,050 3,569,459

- - 84,990 40,000 -- - 190,634 1,466,460 1,126,817- - 1,819,539 1,770,411 1,755,303- - 7,148,494 11,072,888 7,325,982- (52,479) (52,479) - (198,843)- - 32,230 - 21,319

101,037 47,567 (2,842,052) (6,105,789) (4,207,485)

123,791 - 503,145 (1,190,176) 892,155- - 803,321 (1,148,686) 239,231- 47,567 (13,756) - (1,561,987)

(22,164) - (3,285,105) (3,082,732) (3,082,731)4,320 - 4,320 40,320 -

- - (32,230) - (21,319)- - (724,542) (724,515) (1,397,367)

$ (4,910) $ - $ (97,205) $ - $ 724,533

46

Sunshine Coast Regional DistrictGeneral Revenue FundSummary Statement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

GeneralGovernment Protective Transportation

Services Services ServicesSchedule 4 Schedule 5 Schedule 6

Revenue

Grants in lieu of taxes $ 60,461 $ 511 $ 3Tax requisitionsTax requisitions 1,381,364 2,238,837 1,471,482Frontage and parcel taxes - - -Conditional grants and transfersConditional grants and transfers 54,294 (700) 619,818Unconditional grants and transfers 53,353 - -User fees and service chargesUser fees and service charges 1,298 20,254 650,834Local government requisitions - - -Member municipality debtMember municipality debt 1,111,528 - -Investment income 65,098 3,433 2,740Developer contributionsDeveloper contributions - - -Other revenue 367,040 50,351 31,160

Total Revenue 3,094,436 2,312,686 2,776,037

Expenses

Administration 383,671 234,795 321,596Wages and benefitsWages and benefits 2,466,452 700,003 1,822,836Operating 1,416,683 772,286 1,737,837Debt charges - interest Debt charges - interest 155,239 53,061 23,387Internal recoveries (2,855,327) - (1,237,249)Debt charges member municipalitiesDebt charges member municipalities 1,111,528 - -Amortization 299,549 297,612 121,905Loss/Gain from Sale of AssetLoss/Gain from Sale of Asset 26,543 1,616 -

Total Expenses 3,004,338 2,059,373 2,790,312

Annual Operating Surplus (Deficit) 90,098 253,313 (14,275)

Add: Proceeds from sale of assets - 1,109 2,000 Add: Proceeds from long-term debt Add: Proceeds from long-term debt 51,074 58,862 - Less: Debt principal repayments 264,621 231,774 46,393 Less: Capital Less: Capital 73,186 322,172 201,818Less: Change in land held for resale - - -

Increase (Decrease) in Financial Equity (196,635) (240,662) (260,486)

Transfer to / (from) reserves 55,655 250,275 (35,917)Transfer to /(from) appropriated surplusTransfer to /(from) appropriated surplus 131,345 (33,328) 11,510Transfer to / (from) unfunded liability - - -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (299,549) (297,612) (121,905)Transfer to / (from) other funds (8,878) 850 4,794Other transfersOther transfers - - -(Surplus) / deficit from prior year (40,912) (163,039) (22,161)

Total Surplus (Deficit) for the Year $ (34,296) $ 2,192 $ (96,807)

47

Schedule 3

Public Planning & RecreationEnvironmental Health Development & Cultural

Services Services Services Services Actual Budget ActualSchedule 7 Schedule 8 Schedule 9 Schedule 10 2010 2010 2009

$ - $ - $ 149 $ 293 $ 61,417 $ 48,000 $ 54,499818,894 193,987 1,067,459 5,969,439 13,141,462 13,141,460 13,090,684

- - - 1,649,347 1,649,347 1,649,237 1,655,81843,872 - 69,021 860,341 1,646,646 2,962,283 1,918,404

- - - - 53,353 53,353 337,0152,361,558 30,783 718,026 1,743,136 5,525,889 5,443,656 5,422,957

- - - - - - -- - - - 1,111,528 1,111,528 1,053,188

67,808 1,033 751 2,623 143,486 50,000 184,536- - - 255,348 255,348 255,349 -

46,228 244 14,758 1,101,707 1,611,488 584,213 1,032,834

3,338,360 226,047 1,870,164 11,582,234 25,199,964 25,299,079 24,749,935

335,659 27,072 341,825 773,579 2,418,197 2,419,095 2,322,431777,315 52,314 1,420,718 3,476,679 10,716,317 11,269,183 10,676,576

2,070,971 121,483 285,277 2,986,326 9,390,863 9,736,766 11,426,32111,899 - 181 1,051,543 1,295,310 1,319,851 1,303,624

- - (251,256) - (4,343,832) (4,397,651) (4,452,352)- - - - 1,111,528 1,111,528 1,053,188

51,596 108 23,499 1,122,147 1,916,416 1,755,013 1,755,014- - - 1,000 29,159 - (3,075)

3,247,440 200,977 1,820,244 9,411,274 22,533,958 23,213,785 24,081,727

90,920 25,070 49,920 2,170,960 2,666,006 2,085,294 668,208

- - - 2,720 5,829 - -- - - - 109,936 715,000 941,955

35,806 - 3,491 1,046,020 1,628,105 1,582,374 1,597,81965,061 - 25,526 2,547,938 3,235,701 4,553,578 3,347,917

32,230 32,230 - 21,319

(9,947) 25,070 (11,327) (1,420,278) (2,114,265) (3,335,658) (3,356,892)

- 5,252 (9,009) 117,610 383,866 17,949 (279,041)140,986 15,000 107,359 (307,005) 65,867 (1,111,059) 201,603(61,323) - - - (61,323) - (1,748,459)(51,596) (108) (23,499) (1,122,147) (1,916,416) (1,755,014) (1,755,014)

2,150 - (3,400) 3,171 (1,313) 18,166 24,340- - (32,230) - (32,230) - (21,319)

(84,065) 3,804 (54,961) (144,387) (505,721) (505,700) (284,714)

$ 43,901 $ 1,122 $ 4,413 $ 32,480 $ (46,995) $ - $ 505,712

48

Sunshine Coast Regional DistrictGeneral Revenue Fund - General Government ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Administration Offices& Regional Building Human

Board Finance Maintenance Resources

Revenue

Grants in lieu of taxes $ 60,461 $ - $ - $ -Tax requisitionsTax requisitions 1,033,581 - - -Frontage and parcel taxes - - - -Conditional grants and transfersConditional grants and transfers 40,327 - - -Unconditional grants and transfers 53,353 - - -User fees and service chargesUser fees and service charges 9 - - -Local government requisitions - - - -Member municipality debtMember municipality debt - - - -Investment income 64,501 153 172 122Developer contributionsDeveloper contributions - - - -Other revenue 126,178 - 87,752 1,446

Total Revenue 1,378,410 153 87,924 1,568

ExpensesAdministration 313,798 - 3,823 -Wages and benefitsWages and benefits 1,004,749 707,556 81,954 262,986Operating 504,952 127,950 200,016 84,037Debt charges - interestDebt charges - interest 272 - 145,805 -Internal recoveries (470,170) (856,856) (463,054) (392,470)Debt charges - member municipalitiesDebt charges - member municipalities - - - -Amortization 10,582 3,709 108,280 528Loss/Gain on Sale of AssetsLoss/Gain on Sale of Assets 26,543 - - -

Total Expenses 1,390,726 (17,641) 76,824 (44,919)

Annual Operating Surplus (Deficit) (12,316) 17,794 11,100 46,487

Add: Proceeds from sale of assets - - - -Add: Proceeds from long term debtAdd: Proceeds from long term debt - - - -Less: Debt principal repayments 2,212 - 128,413 -Less: CapitalLess: Capital - - - -

Increase (Decrease) in Financial Equity (14,528) 17,794 (117,313) 46,487

Transfer to / (from) reserves 13,736 153 21,494 20,122Transfer to / (from) appropriated surplusTransfer to / (from) appropriated surplus (81,501) 58,555 - 35,000Transfer to / (from) unfunded liability - - - -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (10,582) (3,709) (108,280) (528)Transfer to / (from) other funds - - (8,878) -Other transfersOther transfers - - - -(Surplus) / deficit from prior year 90,362 (37,206) 34,133 (12,936)

Total Surplus (Deficit) for the Year $ (26,543) $ 1 $ (55,782) $ 4,829

49

Schedule 4

Regional DebtHospital UBCM / Service

Information Feasibility Grants District Elections For Member Total TotalServices Studies In Aid Admin Services Municipalities 2010 2009

$ - $ - $ - $ - $ - $ - $ 60,461 $ 52,746- 41,000 273,415 - 33,368 - 1,381,364 1,134,358- - - - - - - -- - 13,967 - - - 54,294 96,901- - - - - - 53,353 337,015- 1,289 - - - - 1,298 -- - - - - - - -- - - - - 1,111,528 1,111,528 1,053,188150 - - - - - 65,098 39,014

- - - - - - - -- - 57,500 94,164 - - 367,040 298,802

150 42,289 344,882 94,164 33,368 1,111,528 3,094,436 3,012,024

- 1,000 32,531 30,000 2,519 - 383,671 368,601322,381 11,745 - 74,997 86 - 2,466,454 2,515,330

99,633 12,790 361,344 - 25,959 - 1,416,681 1,420,2949,162 - - - - - 155,239 165,223

(672,777) - - - - - (2,855,327) (3,017,231)- - - - - 1,111,528 1,111,528 1,053,188

168,204 - 8,246 - - - 299,549 291,297- - - - - - 26,543 -

(73,397) 25,535 402,121 104,997 28,564 1,111,528 3,004,338 2,796,702

73,547 16,754 (57,239) (10,833) 4,804 - 90,098 215,320

- - - - - - - -51,074 - - - - - 51,074 17,296

133,996 - - - - - 264,621 276,23573,186 - - - - - 73,186 120,862

(82,561) 16,754 (57,239) (10,833) 4,804 - (196,635) (164,481)

150 - - - - - 55,655 69,94485,490 38,485 (12,984) - 8,300 - 131,345 196,501

- - - - - - - -(168,204) - (8,246) - - - (299,549) (291,297)

- - - - - - (8,878) 89,921- - - - - - - -- - (96,754) (14,926) (3,585) - (40,912) (273,924)

$ 3 $ (21,731) $ 60,745 $ 4,093 $ 89 $ - $ (34,296) $ 44,374

50

Sunshine Coast Regional DistrictGeneral Revenue Fund - Protective ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Gibsons & Halfmoon Egmont &District Roberts Creek Bay DistrictVFD VFD VFD VFD

Revenue

Grants in lieu of taxes $ 174 $ 6 $ 331 $ -Tax requisitionsTax requisitions 582,046 391,979 357,591 76,465Frontage and parcel taxes - - - -Conditional grants and transfers Conditional grants and transfers - - - -Unconditional grants and transfer - - - -User fees and service chargesUser fees and service charges - 55 - -Local government requisitions - - - -Member municipality debtMember municipality debt - - - -Investment income 867 942 344 183Developer contributionsDeveloper contributions - - - -Other revenue - - - 45,419

Total Revenue 583,087 392,982 358,266 122,067

Expenses

Administration 57,043 33,037 31,648 7,148Wages and benefitsWages and benefits 226,391 72,216 77,222 3,581Operating 163,530 146,657 149,004 50,705Debt charges - interest Debt charges - interest 1,222 6,224 7,358 5,010Internal recoveries - - - -AmortizationAmortization 95,336 85,129 73,147 19,124Loss/Gain on Assets sold - 1,621 - (5)

Total Expenses 543,522 344,884 338,379 85,563

Annual Operating Surplus (Deficit) 39,565 48,098 19,887 36,504

Add: Proceeds from sale of assets - 1,061 - 48Add: Proceeds from long-term debtAdd: Proceeds from long-term debt - - 58,862 -Less: Debt principal repayments 15,082 84,210 54,817 5,608Less: CapitalLess: Capital - - 58,862 80,934

Increase (Decrease) in Financial Equity 24,483 (35,051) (34,930) (49,990)

Transfer to / (from) reserves 240,609 35,763 344 (31,206)Transfer to / (from) appropriated surplusTransfer to / (from) appropriated surplus 25,500 15,000 37,253 -Transfer to / (from) unfunded liability - - - -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (95,336) (85,129) (73,147) (19,124)Transfer to / (from) other funds - 850 - -Other transfersOther transfers - - - -(Surplus) / deficit from prior year (146,395) - - -

Total Surplus (Deficit) for the Year $ 105 $ (1,535) $ 620 $ 340

51

Schedule 5

SunshineEmergency Coast

Smoke By-law Telephone Emergency Animal Total TotalControl Enforcement 911 Planning Control 2010 2009

$ - $ - $ - $ - $ - $ 511 $ 1,1592,825 110,025 375,000 245,868 97,038 2,238,837 2,105,830- - - - - - -- - - (700) - (700) 9,974- - - - - - -- 600 - - 19,599 20,254 20,746- - - - - - -- - - - - - -- 168 618 149 162 3,433 11,600- - - - - - -- - 4,520 412 - 50,351 80,484

2,825 110,793 380,138 245,729 116,799 2,312,686 2,229,793

1,469 18,170 34,874 37,269 14,137 234,795 238,304- 80,327 53,239 124,364 62,663 700,003 687,3411,494 10,714 166,273 62,278 21,631 772,286 754,633- - 32,053 1,194 - 53,061 57,891- - - - - - -- - 10,020 14,759 97 297,612 287,487- - - - - 1,616 -

2,963 109,211 296,459 239,864 98,528 2,059,373 2,025,656

(138) 1,582 83,679 5,865 18,271 253,313 204,137

- - - - - 1,109 -- - - - - 58,862 40,996- - 59,908 12,149 - 231,774 241,884- - 156,497 - 25,879 322,172 583,859

(138) 1,582 (132,726) (6,284) (7,608) (240,662) (580,610)

- 6,509 618 5,149 (7,511) 250,275 57,8947,244 - (123,325) 5,000 - (33,328) (256,364)- - - - - - -- - (10,020) (14,759) (97) (297,612) (287,487)- - - - - 850 1,172- - - - - - -

(6,300) (4,944) - (5,400) - (163,039) (258,864)

(1,082) $ 16 $ 1 $ 3,726 $ - $ 2,192 $ 163,039

52

Sunshine Coast Regional DistrictGeneral Revenue Fund - Transportation ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Public MaintenanceTransit Facility

Revenue

Grants in lieu of taxes $ - $ -Tax requisitionsTax requisitions 1,320,031 -Frontage and parcel taxes - -Conditional grants and transfers Conditional grants and transfers 619,818 -Unconditional grants and transfers - -User fees and service chargesUser fees and service charges 650,834 -Local government requisitions - -Member municipality debtMember municipality debt - -Investment income 26 4Developer contributionsDeveloper contributions - -Other revenue 20,355 8,705

Total Revenue 2,611,064 8,709

Expenses

Administration 284,044 22,118Wages and benefitsWages and benefits 1,382,344 397,733Operating 865,172 750,049Debt charges - interest Debt charges - interest 1,764 21,623Internal recoveries - (1,237,249)AmortizationAmortization 46,569 43,650Loss/Gain on Sale of Assets - -

Total Expenses 2,579,893 (2,076)

Annual Operating Surplus (Deficit) 31,171 10,785

Add: Proceeds from sale of assets - 2,000Add: Proceeds from long-term debtAdd: Proceeds from long-term debt - -Less: Debt principal repayments 15,201 31,192Less: CapitalLess: Capital 181,434 -

Increase (Decrease) in Financial Equity (165,464) (18,407)

Transfer to / (from) reserves 26 8,355Transfer to / (from) appropriated surplusTransfer to / (from) appropriated surplus - 5,800Transfer to / (from) unfunded liability - -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (46,569) (43,650)Appropriated to / (from) other funds 2,397 2,397Other transfersOther transfers - -(Surplus) / deficit from prior year (27,999) 8,691

Total Surplus (Deficit) for the Year $ (93,319) $ -

53

Schedule 6

Regional Local Woodland Street Street Ports Total Total

Road Lighting Lighting Services 2010 2009

$ - $ - $ 3 $ - $ 3 $ 42- 28,127 6,982 116,342 1,471,482 1,478,013- - - - - 3,179- - - - 619,818 699,750- - - - - -- - - - 650,834 666,195- - - - - -- - - - - -- - - 2,710 2,740 5,904- - - - - -- - - 2,100 31,160 47,130

- 28,127 6,985 121,152 2,776,037 2,900,213

- 2,647 591 12,196 321,596 264,039- 4,822 - 37,937 1,822,836 1,821,819- 26,186 6,869 89,561 1,737,837 1,684,176- - - - 23,387 23,681- - - - (1,237,249) (1,194,582)- - - 31,686 121,905 100,496- - - - - -

- 33,655 7,460 171,380 2,790,312 2,699,629

- (5,528) (475) (50,228) (14,275) 200,584

- - - - 2,000 -- - - - - -- - - - 46,393 48,753- - - 20,384 201,818 234,122

- (5,528) (475) (70,612) (260,486) (82,291)

- - - (44,298) (35,917) (64,997)- - - 5,710 11,510 -- - - - - -- - - (31,686) (121,905) (100,496)- - - - 4,794 (3,540)- - - - - -- (2,404) (110) (339) (22,161) 64,580

$ - $ (3,124) $ (365) $ 1 $ (96,807) $ 22,162

54

Sunshine Coast Regional District Schedule 7General Revenue Fund - Environmental ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Regional Refuse Total TotalSolid Waste Collection 2010 2009

Revenue

Grants in lieu of taxes $ - $ - $ - $ -Tax requisitions 818,894 - 818,894 1,015,259Frontage and parcel taxes - - - -Conditional grants and transfers 43,872 - 43,872 39,518Unconditional grants and transfers - - - -User fees and service charges 1,779,378 582,180 2,361,558 2,291,725Local government requisitions - - - -Member municipality debt - - - -Investment income 67,808 - 67,808 119,402Developer contributions - - - -Other revenue 35,852 10,376 46,228 58,627

Total Revenue 2,745,804 592,556 3,338,360 3,524,531

Expenses

Administration 275,551 60,108 335,659 349,812Wages and benefits 743,012 34,303 777,315 722,303Operating 1,542,132 528,839 2,070,971 4,280,651Debt charges - interest 11,899 - 11,899 12,138Internal recoveries - - - -Amortization 51,596 - 51,596 37,477Gain/Loss on Sale of Assets - - - -

Total Expenses 2,624,190 623,250 3,247,440 5,402,381

Annual Operating Surplus (Deficit) 121,614 (30,694) 90,920 (1,877,850)

Add: Proceeds from sale of assets - - - -Add: Proceeds from long-term debt - - - -Less: Debt principal repayments 35,806 - 35,806 36,118Less: Capital 65,061 - 65,061 36,558

Increase (Decrease) in Financial Equity 20,747 (30,694) (9,947) (1,950,526)

Transfer to / (from) reserves - - - (489,569)Transfer to / (from) appropriated surplus 163,682 (22,696) 140,986 151,090Transfer to / (from) unfunded liability (61,323) - (61,323) (1,748,459)Transfer to / (from) unfunded amortization (51,596) - (51,596) (37,477)Transfer to / (from) other funds 2,150 - 2,150 -Other transfers - - - -(Surplus) / deficit from prior year (76,064) (8,001) (84,065) 89,824

Total Surplus (Deficit) for the Year $ 43,898 $ 3 $ 43,901 $ 84,065

55

Sunshine Coast Regional District Schedule 8General Revenue Fund - Public Health ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Pender

Harbour Total Total

Cemetery Health Clinic 2010 2009

Revenue

Grants in lieu of taxes $ - $ - $ - $ -Tax requisitions 86,579 107,408 193,987 172,147Frontage and parcel taxes - - - -Conditional grants and transfers - - - -Unconditional grants and transfers - - - -User fees and service charges 30,783 - 30,783 21,431Local government requisitions - - - -Member municipality debt - - - -Investment income 781 252 1,033 1,070Developer contributions - - - -Other revenue 244 - 244 300

Total Revenue 118,387 107,660 226,047 194,948

Expenses

Administration 21,564 5,508 27,072 19,878Wages and benefits 52,314 - 52,314 48,602Operating 24,583 96,900 121,483 125,059Debt charges - interest - - - -Internal recoveries - - - -Amortization 108 - 108 108Loss/Gain on Sale of Assets - - - -

Total Expenses 98,569 102,408 200,977 193,647

Annual Operating Surplus (Deficit) 19,818 5,252 25,070 1,301

Add: Proceeds from sale of assets - - - -Add: Proceeds from long-term debt - - - -Less: Debt principal repayments - - - -Less: Capital - - - -

Increase (Decrease) in Financial Equity 19,818 5,252 25,070 1,301

Transfer to / (from) reserves - 5,252 5,252 452Transfer to / (from) appropriated surplus 15,000 - 15,000 -Transfer to / (from) unfunded liability - - - -Transfer to / (from) unfunded amortization (108) - (108) (108)Transfer to / (from) other funds - - - -Other transfers - - - -(Surplus) / deficit from prior year 3,804 - 3,804 4,762

Total Surplus (deficit) for the Year $ 1,122 $ - $ 1,122 $ (3,805)

56

Sunshine Coast Regional DistrictGeneral Revenue Fund - Planning and Development ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

GeographicRegional Rural InformationPlanning Planning Services

Revenue

Grants in lieu of taxes $ 149 $ - $ -Tax requisitionsTax requisitions 150,817 813,737 -Frontage and parcel taxes - - -Conditional grants and transfersConditional grants and transfers 69,022 - -Unconditional grants and transfers - - -User fees and service chargesUser fees and service charges 436 56,220 11,275Local government requisitions - - -Member municipality debtMember municipality debt - - -Investment income - 557 -Developer contributionsDeveloper contributions - - -Other revenue (650) 3,994 10,330

Total Revenue 219,774 874,508 21,605

Expenses

Administration 49,923 180,832 -Wages and benefitsWages and benefits 118,651 562,480 202,191Operating 59,576 43,294 72,437Debt charges - interest Debt charges - interest - - 181Internal recoveries - - (251,256)AmortizationAmortization - 3,465 12,611Gain/Loss on Sale of Assets - - -

Total Expenses 228,150 790,071 36,164

Annual Operating Surplus (Deficit) (8,376) 84,437 (14,559)

Add: Proceeds from sale of assets - - - Add: Proceeds from long-term debt Add: Proceeds from long-term debt - - -

Less: Debt principal repayments - - 3,491Less: CapitalLess: Capital - 25,526 -Less: Change in land held foe resale

Increase (Decrease) in Financial Equity (8,376) 58,911 (18,050)

Transfer to / (from) reserves - (20,969) -Transfer to /(from) appropriated surplusTransfer to /(from) appropriated surplus 7,812 99,345 19,000Transfer to / (from)unfunded liability - - -Transfer to / (from)unfunded amortizationTransfer to / (from)unfunded amortization - (3,465) (12,611)Transfer to / (from) other funds - - -Other transfersOther transfers - - -(Surplus) / deficit from prior year (16,189) (16,000) (24,772)

Total Surplus (Deficit) for the Year $ 1 $ - $ 333

57

Schedule 9

House Building Economic Hillside Total Total Heritage Numbering Inspection Development Development 2010 2009

$ - $ - $ - $ - $ - $ 149 $ 2133,631 - 50,000 49,274 - 1,067,459 1,080,151- - - - - - -- - - - - 69,021 158,307- - - - - - -- 28,370 621,725 - - 718,026 705,881- - - - - - -- - - - - - -

13 - 181 - - 751 657- - - - - - -- - 1,084 - - 14,758 16,885

3,644 28,370 672,990 49,274 - 1,870,164 1,962,094

330 6,091 100,586 4,063 - 341,825 352,182- 15,985 517,993 3,418 - 1,420,718 1,424,548- - 45,864 64,106 - 285,277 300,421- - - - - 181 109- - - - - (251,256) (240,539)- - 7,423 - - 23,499 28,270- - - - - - (1,700)

330 22,076 671,866 71,587 - 1,820,244 1,863,291

3,314 6,294 1,124 (22,313) - 49,920 98,803

- - - - - - -- - - - - - -- - - - - 3,491 1,882- - - - - 25,526 23,435- - - - 32,230 32,230 21,319

3,314 6,294 1,124 (22,313) (32,230) (11,327) 52,167

13 - 11,947 - - (9,009) 73,549- 6,294 - (25,092) - 107,359 66,110- - - - - - -- - (7,423) - - (23,499) (28,270)- - (3,400) - - (3,400) -- - - - (32,230) (32,230) (47,670)- - - 2,000 - (54,961) (98,091)

$ 3,301 $ - $ - $ 779 $ - $ 4,413 $ 86,539

58

Sunshine Coast Regional DistrictGeneral Revenue Fund - Recreation and Cultural ServicesStatement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

Pender School GibsonsHarbour Facilities & Area Museum

Pool Joint Use Library Service

Revenue

Grants in lieu of taxes $ 175 $ - $ - $ -Tax requisitionsTax requisitions 304,000 22,929 511,026 116,666Frontage and parcel taxes 69,675 - - -Conditional grants and transfersConditional grants and transfers 304,818 - - -Unconditional grants and transfers - - - -User fees and service chargesUser fees and service charges 58,901 - - -Local government requisitions - - - -Member municipality debtMember municipality debt - - - -Investment Income 138 - 623 -Developer contributionsDeveloper contributions - - - -Other revenue 1,333 - - -

Total Revenue 739,040 22,929 511,649 116,666

Expenses

Legislative and general government - - - -AdministrationAdministration 42,370 1,701 30,968 5,147Wages and benefits 216,412 18,742 - -OperatingOperating 110,443 77 488,972 110,519Debt charges - interest 42,392 - - -Internal recoveriesInternal recoveries - - - -Amortization 60,909 - 28,245 -Loss/Gain on Sale of AssetsLoss/Gain on Sale of Assets - - - -

Total Expenses 472,526 20,520 548,185 115,666

Annual Operating Surplus (Deficit) 266,514 2,409 (36,536) 1,000

Add: Proceeds from sale of assets - - - -Add: Proceeds from long-term debtAdd: Proceeds from long-term debt - - - -Less: Debt principal repayments 29,053 - - -Less: CapitalLess: Capital 604,181 - - -

Increase (Decrease) in Financial Equity (366,720) 2,409 (36,536) 1,000

Transfer to / (from) reserves (10,562) - 623 -Transfer to / (from) appropriated surplusTransfer to / (from) appropriated surplus (292,722) - 92,559 -Transfer to / (from) unfunded liability - - - -Transfer to / (from) unfunded amortizationTransfer to / (from) unfunded amortization (60,909) - (28,245) -Transfer to / (from) other funds - - (55,947) -Other transfersOther transfers - - - -(Surplus) / deficit from prior year - 1,560 (45,526) -

Total Surplus (Deficit) for the Year $ (2,527) $ 849 $ - $ 1,000

59

Schedule 10

Halfmoon Bay/ Community DakotaRoberts Creek Recreation Ridge Bicycle & Regional

Library Facilities Community Recreation Walking Recreation Total TotalService Service Parks Service Paths Programs 2010 2009

$ 118 $ - $ - $ - $ - $ - $ 293 $ 338239,163 3,156,433 1,352,576 167,757 98,889 - 5,969,439 6,104,926

- 1,579,672 - - - - 1,649,347 1,652,639- 8,079 500,306 - 47,138 - 860,341 913,955- - - - - - - -- 1,605,869 63,858 14,508 - - 1,743,136 1,716,979- - - - - - - -- - - - - - - -- 1,339 523 - - - 2,623 6,889- - 255,348 - - - 255,348 -- 137,307 960,627 2,340 100 - 1,101,707 530,607

239,281 6,488,699 3,133,238 184,605 146,127 - 11,582,234 10,926,333

- - - - - - - -7,937 505,202 147,164 14,740 17,350 1,000 773,579 729,608- 2,469,051 580,629 47,634 84,322 59,889 3,476,679 3,456,635

167,645 1,557,668 446,406 80,517 79 24,000 2,986,326 2,861,086- 936,169 62,497 10,485 - - 1,051,543 1,044,581- - - - - - - -- 801,717 193,513 15,253 22,510 - 1,122,147 1,009,879- - 1,000 - - - 1,000 -

175,582 6,269,807 1,431,209 168,629 124,261 84,889 9,411,274 9,101,789

63,699 218,892 1,702,029 15,976 21,866 (84,889) 2,170,960 1,824,544

- 2,720 - - - - 2,720 -- - - - - - - 865,425- 902,640 93,247 21,080 - - 1,046,020 993,058- 74,018 1,822,501 - 47,238 - 2,547,938 2,344,049

63,699 (755,046) (213,719) (5,104) (25,372) (84,889) (1,420,278) (647,138)

- 119,525 8,024 - - - 117,610 73,688- 689 (82,531) - - (25,000) (307,005) 44,267- - - - - - - -- (801,717) (193,513) (15,253) (22,510) - (1,122,147) (1,009,879)

56,797 850 1,471 - - - 3,171 (81,757)- - - - - - - -(702) (74,398) 30,313 21,985 (12,840) (64,779) (144,387) 182,158

$ 7,604 $ 5 $ 22,517 $(11,836) $ 9,978 $ 4,890 $ 32,480 $ 144,385

60

Sunshine Coast Regional District Schedule 11Water Utility Summary Statement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

2010 Budget 2009

Revenue

Grants in lieu of taxes $ 1,041 $ - $ 1,133Tax requisition - - -Frontage and parcel taxes 2,722,066 2,682,516 2,586,340Grants and other transfers 1,175,913 1,924,040 1,003,443User fees and service charges 2,705,674 2,728,657 2,725,423Local government requisitions - - -Member municipality debt - - -Investment income 10,493 - 7,576Developer contributions 901,984 1,123,833 578,313Other revenue 1,330,196 980,132 1,707,456

Total Revenue 8,847,367 9,439,178 8,609,684

Expenses

Administration 636,524 636,524 651,739Wages and benefits 1,816,108 2,066,852 1,691,732Operating 1,794,470 2,125,290 1,989,637Debt charges - interest 140,450 170,669 138,800Internal recoveries - - -Amortization 1,346,526 1,305,553 1,305,553Loss/Gain on Sale of Assets 45,311 - -

Total Expenses 5,779,389 6,304,888 5,777,461

Annual Operating Surplus (Deficit) 3,067,978 3,134,290 2,832,223

Add: Proceeds from sale of assets 79,161 40,000 -Add: Proceeds from long-term debt 80,698 751,460 184,862Less: Debt principal repayments 191,437 188,037 157,484Less: Capital 3,912,793 6,388,310 3,968,643Less: Change in inventory/ prepaids 39,695

Increase (Decrease) in Financial Equity (876,393) (2,650,597) (1,109,042)

Transfer to / (from) reserves (4,512) (1,106,435) 1,049,733Transfer to / (from) appropriated surplus 737,454 (37,628) 37,628Transfer to / (from) unfunded liability - - -Transfer to / (from) unfunded amortization (1,346,526) (1,305,553) (1,305,553)Other transfers 1,312 17,834 (24,340)(Surplus) / Deficit from previous year (218,821) (218,815) (1,085,331)

Total Surplus (Deficit) for the Year $ (45,300) $ - $ 218,821

61

Sunshine Coast Regional District Schedule 12Sewer Utility Summary Statement of Revenue, Expenses and TransfersFor the Years Ended December 31, 2010 and 2009

2010 Budget 2009

Revenue

Grants in lieu of taxes $ - $ - $ -Tax requisition - - -Frontage and parcel taxes 63,580 63,300 63,580Grants and other transfers - - -User fees and service charges 168,842 170,583 165,628Local government requisitions - - -Investment income 4,600 - 6,518Other revenue 57,117 383 2,535

Total Revenue 294,139 234,266 238,261

Expenses

Administration 18,671 18,671 18,429Wages and benefits 73,273 91,027 60,609Operating 78,994 90,938 55,659Debt charges - interest - - -Internal recoveries - - -Amortization 22,164 22,164 22,164Loss/Gain on Sale of Assets - - -

Total Expenditures 193,102 222,800 156,861

Annual Operating Surplus (Deficit) 101,037 11,466 81,400

Add: Proceeds from sale of assets - - -Add: Proceeds from long-term debt - - -Less: Debt principal repayments - - -Less: Capital - 131,000 9,422

Increase (Decrease) in Financial Equity 101,037 (119,534) 71,978

Transfer to / (from) reserves 123,791 (101,690) 121,463Transfer to / (from) appropriated surplus - - -Transfer to / (from) unfunded amortization (22,164) (22,164) (22,164)Other transfers 4,320 4,320 -(Surplus) deficit from previous year - - (27,321)

Total Surplus (Deficit) for the Year $ (4,910) $ - $ -

62

Sunshine Coast Regional District Schedule 13General Capital Fund - Hillside Development ProjectFor the Years Ended December 31, 2010 and 2009

2010 Budget 2009

Expenses

Administration $ 13,115 $ 13,115 $ 10,624Wages and benefits 12,685 12,814 12,387Operating expenditures 70,995 76,300 61,076Capital expenditures - - -

Total Development Costs 96,795 102,229 84,087

Less: Operating Revenue

Water & land leases 64,565 65,000 62,768Other revenue - - -

Net change in land held for resale $ 32,230 $ 37,229 $ 21,319

Tax requisition - - -Land Sales - 37,229 -

Total (Surplus) Deficit for the Year $ 32,230 $ - $ 21,319

63

Sunshine Coast Regional District Schedule 14Statement of Changes in Reserve Fund BalancesFor the Years Ended December 31, 2010 and 2009

Beginning Investment Contributions Balance atBylaw Purpose Balance Earnings / Transfers End of Year

General Government504 General administration $ 96 $ 1 $ 13,736 $ 13,833496 Office building upgrades 9,056 172 21,322 30,550

Finance - operating 25,000 153 - 25,153HR- operating 20,000 122 20,000 40,122IT- operating 24,425 150 - 24,575

495 Bylaw enforcement vehicle 27,505 168 6,341 34,014489-497 Gibsons VFD 141,509 867 239,742 382,118490 Roberts Creek VFD 153,868 942 34,821 189,631491 Halfmoon Bay VFD 56,206 344 - 56,551601 Egmont VFD 46,160 183 (31,389) 14,954492 911 telephone 100,887 618 - 101,505493 SCEP capital reserve 24,255 149 5,000 29,403495 Animal control vehicle 26,419 162 (7,673) 18,908529 Sunshine Coast Transit 722 4 - 726

Sunshine Coast Transit - operating 3,572 22 - 3,594486 Ports 457,283 2,685 (47,007) 412,961486 Ports operating 3,905 24 - 3,929563 Maintenance Facility 726 4 8,351 9,082515 Pender Harbour Health Clinic 41,115 252 5,000 46,367495 Planning 30,210 123 (21,526) 8,807

Planning - operating 70,850 434 - 71,284Heritage 2,041 13 - 2,054

495 Building Inspection vehicles 29,576 181 11,765 41,523590 Community Recreation Facilities 196,818 1,339 118,186 316,343494 Pender Harbour Pool 26,799 138 9,302 36,238609 Gibsons Library 101,797 623 - 102,420533 Community parks 85,412 523 7,500 93,435451 Sechelt landfill - 48,728 (48,728) -452 Pender Harbour landfill - 19,077 (19,077) -

Total General Reserve Funds 1,706,212 78,201 325,666 2,110,080

Water Revenue488 Water utility - capital 762,754 4,581 95,023 862,358

Water utility - operating 290,824 1,781 (100,000) 192,605498 Water utility land 275,041 1,684 (94,071) 182,654589 North Pender Water 2,102 13 27,121 29,236

North Pender Water - operating 81,846 501 - 82,347South Pender Water 190,224 1,165 - 191,389South Pender Water - operating 125,297 767 56,922 182,986

Total Water Reserve Funds 1,728,088 10,492 (15,005) 1,723,575

Sewer Revenue512/608 Greaves Road plant 5,648 35 - 5,683512 Sunnyside plant 19,131 117 502 19,750512 Jolly Roger plant 71,435 437 3,817 75,689512/608 Secret Cove plant 44,140 270 5,245 49,655512/608 Lee Bay plant 209,200 1,546 77,180 287,926512 Square Bay plant 216,936 1,329 12,249 230,514512 Langdale - operating 25,495 156 3,823 29,474512/608 Canoe Road plant 4,675 29 704 5,408608 Merril Crest - operating 3,925 24 1,964 5,913512/608 Curran Road plant 43,414 266 7,019 50,699512/608 RC Co-housing plant 8,165 50 - 8,215608 Lily's Lake - operating 2,555 16 (2,570) -512/608 Woodcreek Park 53,231 326 9,258 62,815

Total Sewer Reserve Funds 707,950 4,600 119,191 831,741

Total Reserve Funds $ 4,142,250 $ 93,293 $ 429,852 $ 4,665,396

64

FIR Schedule 1 Section (5) 1

Sunshine Coast Regional District 2010

Schedule of Guarantee and Indemnity Agreements

Financial Information Regulation Schedule 1 Section (5) This organization has not given any guarantees or indemnities under the Guarantees and Indemnities Regulation

"Attachment 2"

65

Sunshine Coast Regional District2010

Schedule of Remuneration and Expenses

Financial Information Regulation Schedule 1 Section (6)

1. Elected Officials, and Members of the Board of Directors

NAME POSITION REMUNERATION EXPENSES

CLEGG, JOYCE Alternate Director Area F 700$ 155$

GRAHAM, ERIC Director Area A 24,537$ 9,461$

HAY, LAURELLA Alternate Director Area E 302$ 53$

INKSTER, DARREN Director District of Sechelt 24,331$ 3,122$

JANYK, BARRY Director Town of Gibsons 24,289$ 4,872$

JOHNSON, LEE ANN Alternate Director Town of Gibsons 2,306$ -$

LEWIS, LORNE Director Area E 24,902$ 1,647$

LUTES, ALICE Alternate Director Sechelt 199$ -$

NOHR, GARRY Vice Chair, Director Area B 32,907$ 10,733$

RYAN, DAVID Alternate Director Area D 803$ -$

SHUGAR, DONNA Chair, Director Area D 39,005$ 7,780$

SMITH, BRIAN Alternate Director Area B 398$ -$

THIRKELL, KEITH Alternate Director District of Sechelt 1,719$ 131$

TURNBULL, LEANNE Director Area F 27,811$ 7,133$

WILBEE, BARRY Alternate Director Area A -$ 177$

Accident Insurance: Policy carried by Regional District on behalf of

the Board of Directors

Total elected officials, and members of the Board

of Directors A. $204,210 $45,264

1 FIR Schedule 1 Section (6)

"Attachment 3"

66


Schedule of Remuneration and Expenses

2. Employees

NAME POSITION REMUNERATION EXPENSES

BAUMAN, BRUCE Area Recreation Manager 96,086$ 5,792$

BROWN, RANDY Manager Human Resources 95,203$ 3,864$

CROSBY, DAVID Manager Utility Services 78,174$ 393$

DAY, JACKIE Manager Financial Services 81,554$ 212$

FENWICK, PAUL GM Community Services 112,498$ 5,776$

FRANCE, JOHN Chief Adminstrative Officer 134,056$ 12,361$

HEPPNER, SHARON Manager Information Services 95,561$ 445$

JOHNSON, KEVIN Senior Water Technician 81,315$ 60$

LEGAULT, ANGIE Manager Legislative Services 82,979$ 4,321$

LONGHI, PETER Chief Building Inspector 90,584$ 1,663$

MCDOWELL, CARLEEN Manager Parks Services 86,468$ 2,660$

MCMULLEN, MARK Manager Planning and Development 92,356$ 3,385$

MERRICK, JOAN GM Corporate Services 114,804$ 4,391$

RAFAEL, DAVID Senior Planner 81,046$ 1,332$

ROBINSON, KEN Facility Operation Supervisor 76,118$ 560$

SAGMAN, BRIAN Manager Transit 95,068$ 1,232$

SHOJI, BRYAN GM Infrastructure Services 112,967$ 3,727$

STEVENS, BOB Fire Chief Gibsons & District VFD 95,218$ 1,054$

UDAHL, RANDY Manager Parks and Recreation 96,758$ -$

WALKEY, SHANE Utilities Superintendent 84,806$ 1,179$

WHYTE, DION Manager Sustainable Services 80,127$ 1,530$

-

-

$8,545,917 107,521

Total: Employees B. $10,509,663 $163,458

Consolidated total of employees with remuneration of $75,000 or less

3. Reconciliation

A. 204,210

Total remuneration - employees B. 10,509,663

Subtotal (Balanced to T4's, T4A's plus Box 70-Municipal Officer expense allowance) 10,713,873

Reconciling Items ** See Note Below

Total per Consolidated Financial Statements (Note 17-Expenditure by Object) 12,610,610

Variance ** (1,896,737)

Notes:

**Reconciliation/Variance:

*Employer portions of Employment Insurance, Canada Pension and Municipal Superannuation

*Disability and extended health benefits paid, not included as taxable benefits

*Accrued liabilities - annual leave, vacation pay, bank time, retirement benefit, wages

Total remuneration - elected officials, and members of the Board of Directors

The Sunshine Coast Regional District attests to the accuracy of the figures presented. A reconciliation between the schedules

to the Statement of Financial Information (the schedule showing remuneration from payroll T4 and expenses from accounts

payable) and the Consolidated Financial Statements (Note 20 - Expenditures by Object - Salaries wages and benefits) is not

possible, as the following transactions are not included on both statements.


67


Statement of Severance Agreements

There was one severance agreement under which payment commenced between Sunshine Coast Regional District and its non-unionized employees during fiscal year 2010

This agreement represents 12 months of compensation.

"Compensation" means the value of salary and benefits.

Benefits include Medical Services Plan, Dental, Extended Health, Accidental Death & Dismemberment and Life Insurance as well as eyewear coverage.

FIR Schedule 1 Section 6(7)

"Attachment 4"

68


Schedule of Payments To Suppliers of Goods and Services

Financial Information Regulation Schedule 1 Section (7)

16,852,740

Supplier Name Aggregate amount paid to supplier exceeding $25,000

Aecom Canada Ltd 54,539

All-Clear Traffic Control 51,267

Andrew Curtiss Contracting 444,384

AON Reed Stenhouse Inc 148,203

Art Dew Contracting Ltd 40,530

B.A. Blacktop 419,614

B.C. Hydro 525,193

BDO Dunwoody LLP 54,947

Best Coast Initiatives 37,783

Brasco International Inc 34,550

Brenntag Canada Inc 75,365

Burtnick Enterprises Ltd 58,276

Canada Pipe 26,342

Canada Savings Bonds 71,195

Canadian Dewatering LP 29,199

1. Consolidated total paid to suppliers who received aggregrate payments exceeding $25,000

(Detail Follows):

Canadian Dewatering LP 29,199

Can-Dive Construction Ltd 163,744

CAP Venture Ltd 316,189

City Transfer Inc 26,536

Cleartech Industries Inc 57,753

Coast Climate Control 110,518

Coast Reporter, The 84,583

Coastland Wood Industries 64,790

Communications, Energy & Paperworkers Union Local 466 61,331

Communications, Energy & Paperworkers Union 61,331

Corporate Express 35,654

Crosby Marine Services Ltd 55,207

Crystal Creek Homes 50,400

Custom Carpet & Interiors 151,767

Darin Patrick Design & Construction Ltd 101,242


"Attachment 5"

69




Dayton & Knight Ltd 245,223

DB Perks & Associates Ltd 31,694

Dell Canada Inc 84,547

DELCAN 71,272

Delta Cable-Eastlink 79,436

Direct Disposal Corp 455,234

Dragons Den Janitorial Ltd 28,470

ECOMM 68,002

ESRI Canada Ltd 33,205

Evergreen Landscaping Ltd 34,754

Evergreen Sheet Metal ltd 39,256

Fred Surridge Ltd 66,781

Gibsons Building Supplies 55,381

Gibsons Landing Community Society 43,417

Gibsons Waterworks Supply 44,803

Great West Life 816,745

Grips 72,800

Heidi's Janitors Supplies 37,321

Indian Isle Construction 248,238

Insurance Corporation of British Columbia 60,576

Island Communications Ltd 36,815

ISL Engineering and Land Services Ltd 68,104

JCL Specialized Drywall 46,043

John Theed - BC Land Surveyor 33,744

Kazeeli Designs 36,193

Keats Island Construction and Services Ltd 82,734

Klearwater Equipment & Technologies Corp 102,989

Lee, Steve 35,603

Legend Building Maintenance Inc 56,842

Lois A Potter Law Corporation - In Trust 245,068

Mastercard 144,488

2 FIR Schedule 1 Section (7)70




Master Pools Alta Ltd 77,728

Maxxam Analytics Inc 49,666

MDT Technical Services Inc 59,816

Medical Services Plan Billing 177,849

Metro Vancouver (GVRD) 45,113

Millrace Mechanical Ltd 33,050

Minister of Finance 61,276

Municipal Insurance Association of BC 134,969

Municipal Pension Plan 1,275,284

Murdy & McAllister 76,734

Natural Touch Cleaning Services 62,786

N.B. Contracting 822,728

New West Gypsum Recycling (BC) Inc 37,365

Newflyer Industries Limited 33,823

North West Occupational Health & Safety 31,880

Olson Electric Ltd 126,645

Pacific Flow Control Ltd 30,510

Parr-Pearson, Carla 26,186

Pelagic Technologies Inc 44,157

Petro-Canada (Superpass) 28,168

Phoenix Glass Inc 110,973

Planetworks Consulting Corporation 68,691

R&L Godkin Contractors Ltd 52,907

Receiver General for Canada 352,000

Receiver General for Canada 2,306,557

Ron Service Builders Ltd 110,423

Save On Black Top Ltd 29,790

Sechelt Indian Government District 61,962

Sechelt Fire Protection District 28,860

Sechelt Insurance AG (1987) Ltd 41,829

Sechelt Plumbing 120,890





Shape Architecture Inc 29,721

Shell Canada Products 307,397

Sicotte Bulldozing 558,628

Signal Systems Inc 31,380

South Coast Ford Sales 87,222

SSI Sustainable Solutions Int Partners 261,261

Stantec Consulting Ltd 66,857

Star-Tek Industrial Services Ltd 36,729

Stephanson Bulk Fuels 80,968

Steve Boyd Trucking & Contracting Ltd 42,749

Stockwell Sand & Gravel 27,358

SC Doors & Windows Ltd 30,407

Telus Mobility 35,297

Telus 104,831

Terasen Gas 234,164

Terrane Construction Ltd 511,700 Terrane Construction Ltd 511,700

Town of Gibsons 423,665

Vadim Computer Management Group Ltd 41,864

Valley Grove Contracting 51,189

Wiseworth Canada 31,550

Wolseley Canada Inc 117,754

Workers' Compensation Board 210,031

XCG Consultants Ltd 46,382

Xerox Canada Ltd 44,812

Total aggregate amount paid to suppliers exceeding $25,000 16,852,740$




2. Consolidated total paid to suppliers who received aggregrate payments of $25,000 or less: 2,965,154$

2,965,154$

3. Total of payments to suppliers for grants and contributions exceeding $25,000:

Consolidated total of grants exceeding $25,000 1,901,199$

Consolidated total of contributions exceeding $25,000 -$ Consolidated total of all grants and contributions exceeding $25,000 1,901,199$

4. Reconciliation:

Accounts Payable Year to Date Paid: 21,927,815$

Total of aggregate payments exceeding $25,000 paid to suppliers 16,852,740$

Consolidated total of payments of $25,000 or less paid to suppliers 2,965,154$

Consolidated total of all grants and contributions exceeding $25,000 1,901,199$

Total expenses paid to Directors (see detail on schedule of remuneration and expense) 45,264$

Total expenses paid to Employees (see detail on schedule of remuneration and expense) 163,458$

Tax Requisition Investments/Transfers

Balanced to Accounts Payable Year to Date Paid Report 21,927,815$

Reconciling items* See Note Below

Total per Statement of Revenue and Expenditure (Statement of Operations) 28,511,359$

Variance* (6,583,544)$

*Reconciliation/Variance Notes

The Sunshine Coast Regional District attests to the accuracy of the figures presented. A reconciliation between the

*GST/HST rebate and input tax credits

*Bank charges and interest

*Transfers

*Work in progress

*Inventory

*Prepaid accounts

*Accruals

Jackie Day

Acting Treasurer

The Sunshine Coast Regional District attests to the accuracy of the figures presented. A reconciliation between the

schedules to the Statement of Financial Information (the schedule showing payments made to vendors for the provision of

goods or services) and the Consolidated Statement of Financial Activities (operational statement) is not possible, as the

following transactions are not included on both statements:


FIR Schedule 1 Section (9)

Sunshine Coast Regional District 2010

Statement of Financial Information Approval Financial Information Regulation Schedule 1 Section (9) 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. Jackie Day Acting Treasurer Garry Nohr Chair June 23, 2011

"Attachment 6"

74

SCRD STAFF REPORT DATE: June 14, 2011 TO: Corporate and Administrative Service Committee – June 23, 2011

FROM: Tina Perreault, Accounting Technician

RE: INVESTMENTS AND RESERVES TO MAY 31, 2011

Recommendation THAT the Corporate and Administrative Services Committee receive the Accounting Technician's report on Investments and Reserves to May 31, 2011 BACKGROUND The report on Investments and Reserves is presented to provide the Committee with information regarding the status of SCRD investments and reserves. DISCUSSION

As of May 31, 2011 the balance of reserves, landfill liability, development cost charges, and deferred revenue accounts were as shown in the attached summary, “Attachment A”. Reserve funds are invested with the Municipal Finance Authority in either money market or bond funds. The difference between the amounts set aside in reserve and the amount invested with MFA is due to the timing of transfers and accounting entries. These differences will be addressed by either a future subscription or redemption to the investment as appropriate. As of May 31, the SCRD had $4,017,473 invested in money market funds for reserves and $2,018,804 invested in short term bond funds regarding investment for landfill post closure. Development cost charges and deferred revenues in the amount of $1,996,669 are internally funded by the SCRD and not held in a third party investment. Internal monthly interest is calculated and accrued based on the MFA money market account rate.

G

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Investment For Reserves

January to May 2011

Function Bylaw Account Opening Balances YTD Interest

Transfers To (From) Reserve Closing Balance

Budgeted Transfers To

(From) Reserve

112 504 Administration - General 97 0 - 97 - 112 495 Administration - Vehicle 13,736 60 - 13,796 113 Finance - operating reserves 25,153 111 - 25,264 114 496 Office Building Upgrades 30,550 134 - 30,685 (26,801) 115 HR- operating reserves 40,122 177 - 40,299 117 IT - capital reserve 24,575 108 - 24,683 200 495 Bylaw Enforcement - Vehicle 34,014 150 - 34,164 (30,000)

150-155 467 Feasibility Study Fund - - - - 210 497 Gibsons and District VFD Land 36,539 161 - 36,700 210 489 Gibsons and District VFD Capital 345,578 1,521 - 347,099 (278,590) 212 490 Roberts Creek VFD Capital 189,631 835 - 190,466 216 491 Halfmoon Bay VFD Capital 56,551 249 - 56,799 218 601 Egmont VFD Capital 14,954 66 - 15,020 220 492 911 Telephone Capital 101,505 447 - 101,952 222 493 SCEP Capital 29,403 129 - 29,533 290 495 Animal Control - Vehicle 18,908 83 - 18,991 310 529 Transit 726 3 - 729 310 Transit - operating reserve 3,594 16 - 3,610 312 563 Fleet Maintenance 9,082 40 - 9,121 345 486 Ports Capital 412,961 1,817 - 414,779 (76,000) 345 Ports - Operating Reserve 3,929 17 - 3,947 410 515 PH Health Centre 46,367 204 - 46,571 (20,000) 504 495 Rural Planning - Vehicle Acquisition 8,807 39 - 8,845

Rural Planning - operating reserve 71,284 314 - 71,598 515 Heritage - operating reserve 2,054 9 - 2,063 520 495 Building Dept - Vehicles Acquisition 41,523 183 - 41,705 (30,000) 540 505 * Hillside Land Sales Reserve - - - - 625 494 Pender Harbour Pool Capital 36,238 159 - 36,398

615-621 590.1 Community Recreation Facilities 316,343 1,392 - 317,735 (300,000) 640 609 Gibsons Library 102,420 451 - 102,871 (76,512) 650 533 Community Parks 93,436 411 - 93,847 11,000

2,110,080.71 9,286.40 - 2,119,367.11 (826,903.00)

370 488 Water Utility Capital 862,358 3,795 - 866,153 (764,976) 370 498 Water Utility Land Reserve Fund 182,654 804 - 183,458 370 Water Utility - Operating Reserve 192,605 848 - 193,453 365 589 NPH Water Service- Capital 29,236 129 - 29,364

365 605 NPH Water Service - operating reserve 82,347 362 - 82,709 366 South Pender Harbour Reserve 191,389 842 - 192,232 (10,000)

366 South Pender Harbour Operating Reserve 182,986 805 - 183,791 1,723,575.56 7,585.40 - 1,731,160.96 (774,976.00)

381 512 Greaves Rd. 2,269 10 - 2,279 381 608 Greaves - operating 3,414 15 - 3,429 383 512 Sunnyside 18,557 82 - 18,638 383 608 Sunnyside - operating 1,194 5 - 1,199 384 512 Jolly Roger 61,844 272 - 62,116 (8,000) 384 608 Jolly Roger - operating 13,846 61 - 13,906 385 512 Secret Cove 37,753 166 - 37,919 (6,000) 385 608 Secret Cove-operating 11,902 52 - 11,954 386 512 Lee Bay 209,962 924 - 210,886 (18,000) 386 608 Lee Bay Operating 77,964 343 - 78,307 387 512 Square Bay 174,033 766 - 174,799 (128,000) 387 608 Square Bay - operating 56,481 249 - 56,729 388 608 Langdale - operating 29,474 130 - 29,604 389 512 Canoe Rd 2,772 12 - 2,784

389 608 Canoe Rd - Operating 2,636 12 - 2,648

390 512 Merrill Cres - - - -

390 608 Merrill Cres - operating 5,913 26 - 5,939

391 512 Curran Rd 17,006 75 - 17,081

391 608 Curran - Operating 33,694 148 - 33,842

392 512 Roberts Creek Co-Housing 4,303 19 - 4,322 (2,000)

392 608 Roberts Creek - Operating 3,912 17 - 3,929 393 608 Lilys Lake - operating (0) (0) - (0) 382 512 Woodcreek Park 22,720 100 - 22,820 (7,000) 382 608 Woodcreek Park- operating 40,097 176 - 40,273 (40,000)

831,745.43 3,660.49 - 835,405.92 (209,000.00)

A Total Reserves 4,665,401.70 20,532.29 - 4,685,933.99 (1,810,879.00)

Investments 4,017,473 Over (under Subscribed)* (668,461)

* note: over(under)subscriptions are due to timing difference in transferring into or out of the investment account.

6/14/2011 Reserves Page1of 176

ACCOUNT STATEMENT May 31, 2011 SUNSHINE COAST REGIONAL COAST GENERAL RESERVE C/O THE TREASURER 1975 FIELD ROAD SECHELT, BC V0N 3A1 Account #: 200000031-10 Cross-reference #: 135-2 Account Type: Non-Registered ACCOUNT SUMMARY AS OF MAY 31, 2011 PORTFOLIO UNIT COST (C$) BOOK VALUE (C$) PRICE UNITS MARKET VALUE (C$) MFABC MONEY MARKET 10.0000 4,017,473.43 10.00 401,747.3430 4,017,473.43 Total Account Value is: $4,017,473.43 YEAR TO DATE EARNINGS SUMMARY PORTFOLIO INCOME/DIVIDENDS CAPITAL GAINS TOTAL MFABC MONEY MARKET 17,382.78 235.99 17,618.77 ___________________________________________________________________________________________________________________ YEAR-TO-DATE EARNINGS SUMMARY FIGURES ARE INCLUDED IN THE TOTAL MARKET VALUE AMOUNTS REFLECTED IN THE ACCOUNT SUMMARY SECTION. NOTE THAT SOME INVESTMENTS ARE NON-INTEREST BEARING AND WILL HAVE EARNINGS REFLECTED IN THE CAPITAL GAINS COLUMN. WHEN ALL ASSETS HELD IN ANY GIVEN MONTH ARE OF THIS NATURE, THE YEAR- TO-DATE INCOME/DIVIDENDS VALUE MAY NOT CHANGE FROM MONTH TO MONTH.

77

Investment For Landfill Post Closure

January to May 2011

Account Opening Balances YTD Interest

Transfers To (From)

Closing Balance

Pender Harbour Landfill Closure Liability 1,075,920 11,781 - 1,087,701

Pender Harbour (Unfunded) (326,669) (326,669) Net Liability 749,251 761,032

Sechelt Landfill Closure Liability 2,697,225 16,859 - 2,714,084 Sechelt Landfill (Unfunded) (1,624,971) (1,624,971) Net Liability 1,072,254 1,089,114

-

Total Landfill Closure - Funded 1,821,505 28,640 - 1,850,146

Investments 2,018,804 Over (Under) Subscribed * 168,659

* note: over(under) subscriptions are due to timing diferrence in transferring into or out of the investment account.

6/14/2011 Landfill Closure Page1of 178

ACCOUNT STATEMENT May 31, 2011 SUNSHINE COAST REGIONAL DISTRICT TAX RESERVE C/O THE TREASURER 1975 FIELD ROAD SECHELT, BC V0N 3A1 Account #: 200000030-30 Cross-reference #: 135-1 Account Type: Non-Registered ACCOUNT SUMMARY AS OF MAY 31, 2011 PORTFOLIO UNIT COST (C$) BOOK VALUE (C$) PRICE UNITS MARKET VALUE (C$) MFABC SHORT TRM BOND 10.0000 2,018,804.38 10.00 201,880.4380 2,018,804.38 Total Account Value is: $2,018,804.38 YEAR TO DATE EARNINGS SUMMARY PORTFOLIO INCOME/DIVIDENDS CAPITAL GAINS TOTAL MFABC SHORT TRM BOND 27,464.75 1,175.49 28,640.24 ___________________________________________________________________________________________________________________ YEAR-TO-DATE EARNINGS SUMMARY FIGURES ARE INCLUDED IN THE TOTAL MARKET VALUE AMOUNTS REFLECTED IN THE ACCOUNT SUMMARY SECTION. NOTE THAT SOME INVESTMENTS ARE NON-INTEREST BEARING AND WILL HAVE EARNINGS REFLECTED IN THE CAPITAL GAINS COLUMN. WHEN ALL ASSETS HELD IN ANY GIVEN MONTH ARE OF THIS NATURE, THE YEAR- TO-DATE INCOME/DIVIDENDS VALUE MAY NOT CHANGE FROM MONTH TO MONTH.

79

Investments For Development Cost Charge and Deferred Revenue

# of Months

5.00

Investment AccountsReserve Fund - Open $Subscriptions (Redemptions)Reserve Fund - Close $

Reserve Fund InterestCumulative interest

Annual Interest rate based on reserves

Total Interest

Bylaw Account

Deferred RevenueC 268 Development Cost Charges *I Deferred Revenue -Water Services (Grants)D 340 Parkland Acquisition *G 589.1 North Pender Harbour Water ServicesH South Pender Harbour Water Services

Total Deferred Revenue

January to May 2011

Opening Balances YTD Interest

Transfers To (From)Deferred Closing Balance


(From) Deferred

- -

January to May 2011

Opening Balances YTD Interest

Transfers To (From)Deferred Closing Balance


(From) Deferred Rev.

857,675 3,795 - 861,470 402,423 1,781 - 404,204 271,743 1,202 - 272,945 356,093 1,576 - 357,668 99,939 442 - 100,381

1,987,873 8,795 - 1,996,669 -

6/14/2011 2011 Deferred Revenue Page1of 180

SCRD STAFF REPORT DATE: June 14, 2011 TO: Corporate and Administrative Services Committee –June 23, 2011

FROM: Tina Perreault, Accounting Technician

RE: SCRD Debt to June 2011

RECOMMENDATION THAT the Corporate and Administrative Services Committee receive the Accounting Technician's report on SCRD Debt to June 2011 BACKGROUND To provide the committee with current information regarding SCRD Debt. DISCUSSION The balances of capital debt for the Regional District to June 15, 2011 are as follows: Authority Purpose Maturing Interest June 2011 MFA Debenture Debt 572 Field Rd Admin Bldg 2026 4.880% $2,431,900 561 Com. Recreation Fac. 2025 4.770% 14,087,255 561 Com. Recreation Fac. 2026 4.880% 1,744,973 571 Fleet Maint. Bldg Exp. 2026 4.880% 335,292 570 Recycle Vehicle Eqp. 2016 4.660% 124,708 562 Dakota Ridge 2016 4.660% 126,678 575 Egmont VFD 2026 4.880% 82,382 592 911 2017 4.820% 492,099 593 Parks Master Plan 2022 4.820% 1,030,988 594 Pender Harbour Pool 2029 4.900% 807,034 553 Water Treatment Plant 2025 4.170% 2,614,681 Total SCRD MFA Debt $23,877,990 Capital Leases Total SCRD MFA Leases (Various vehicles & equip.) 1,189,279 Total Long-term Debt SCRD $25,067,269 Total anticipated debt payments made by the SCRD in 2011 is $1,469,724 of interest and $1,577,029 of principle (all payments do not include member municipality debt). Member Municipality Debt Gibsons 3,633,395 Sechelt 4,808,919 Total Member Municipality Debt $8,442,314

H

81

H:\WP\2011\05\ADM\al cas report Harbour Spiel ads.doc

SCRD STAFF REPORT

DATE: May 12, 2011

TO: Corporate & Administrative Services Committee – May 26, 2011

FROM: Angie Legault, Manager of Legislative Services

RE: HARBOUR SPIEL ADVERTISING

RECOMMENDATION

THAT the Manager of Legislative Services report regarding Harbour Spiel advertising be received; AND THAT commencing in 2012 the costs of ‘Bulletin Board’ advertising in the Harbour Spiel be allocated to the relevant division. BACKGROUND The Board adopted the following recommendation at the regular meeting held May 12, 2011:

THAT staff provide a report to the next Corporate and Administrative Services Committee meeting on the costs of the monthly Harbour Spiel advertising including alternative cost allocation options.

DISCUSSION

The SCRD commenced regular monthly advertisements in the Harbour Spiel at the end of 2003 in accordance with Board direction as follows:

THAT the SCRD place a monthly Bulletin Board ad in The Harbour Spiel to advise of upcoming meetings, etc.

The costs of these ads have historically been allocated to Function 112 Administrative Services. Over the past four years (2007-2010), an average of $4088 has been utilized for this purpose annually. The ads routinely contain information on upcoming SCRD Board and Committee meetings, monthly APC meeting, Director contact information and landfill operating hours. It may also include other information such as holiday closures, tipping fee increases, sprinkling regulations, Area A transit schedule, office contacts, strategic plan updates or event information such as the opening of the Sun Coaster Trail. Staff estimate that the majority (60-75%) of the ad space utilized monthly is correctly attributed to Function 112 Administrative Services and the remainder could be billed to the relevant service. As we are currently mid-way through the budget year, Staff suggest that starting in 2012 costs of ad space attributable to a specific service be allocated to that service as is currently done for other SCRD advertising.

I

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SCRD STAFF REPORT

DATE: June 15, 2011

TO: Corporate & Administrative Services Committee – June 23, 2011


RE: EXEMPT EMPLOYMENT BYLAW

RECOMMENDATION THAT the Manager of Legislative Services report regarding Exempt Employment Bylaw be received; AND THAT “Sunshine Coast Regional District Exempt Employment Bylaw No. 633, 2011” be forwarded to the Board for readings. BACKGROUND The terms and conditions of employment for exempt staff are contained within Bylaw 473 which was originally adopted in 1999. Staff have reviewed the bylaw and identified some required changes. DISCUSSION Bylaw 473 (current) and Bylaw 633 (proposed) are attached for discussion. Changes from Bylaw 473 include:

1. Definition of ‘full-time exempt employee’ – changed to read “…paid on the basis of 35 or more hours…”

2. Section 3.1 – added Deputy Corporate Officer to list of ‘officer’ positions The CAO held the Corporate Officer appointment until approximately 2005. The bylaw was not updated to reflect current operations where the Manager of Legislative Services holds that appointment and another staff person has been appointed as the Deputy Corporate Officer.

3. Section 3.3 – new section added to reflect current operations (officer positions – as noted above)

4. Sections 5.4 and 5.5 – deleted, as fixed term contracts only apply to the CAO position

5. Section 6.4 – insert the word ‘initial’ for clarity i.e. ‘…before the end of the exempt employee’s initial probationary period…’

J

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Staff report to Corporate & Administrative Services Committee Regarding Exempt Employment Bylaw Page 2

6. Section 8.5 – replace with ‘Regular hours of work are thirty-five (35) or more per week.’ (delete Monday to Friday)

7. Section 8.5 ii – replace ‘…without written authorization from the CAO…’ with ‘…without written authorization from their Manager…’ (for overtime approvals).

8. Section 9.4 – replace maximum Long Term Disability benefit entitlement of $6,000 with $7,000

The LTD insurance provided to all exempt employees insures employees for 66.6% of their monthly salary while disabled. In order to ensure that all exempt employees receive the same entitlement of 66.6% for LTD, it is necessary to increase the upper limit to $7,000 per month.

9. Add a new Section 9.5 – The maximum Short Term Disability benefit entitlement

for excluded staff will be $1800 per week. The limit was not previously included in the bylaw, but is added for transparency.

10. Section 11.2a) – delete definition of ‘First vacation year’

11. Section 11.2.b) – delete phrase ‘Subject to the provisions of subsection 11.5” as section 11.5 is to be deleted

12. Sections 11.3 – delete as exempt employees are no longer entitled to supplementary vacation

13. Section 11.4 – change ‘…approved for carryover…’ to ‘…approved for archiving or carryover…’. (and renumber section due to deletion of 11.3)

14. Section 11.5 – delete – not consistent with Section 11.4

15. Section 11.6 and 11.7 – delete redundant

16. Re-number Section 14.2d) as 14.3 (and renumber remainder of clauses in section 14)

17. Section 14.5 replace ‘paternity leave’ with ‘child birth’ leave and ‘father’ with ‘parent’ and ‘his’ with ‘their’

18. Section 18.1 – add ‘Subject to section 202 of the Local Government Act,’.

84

SUNSHINE COAST REGIONAL DISTRICT BYLAW NO. 473 (consolidated)

A BYLAW TO ESTABLISH TERMS AND CONDITIONS OF EMPLOYMENT FOR ALL

EXEMPT EMPLOYEES OF THE SUNSHINE COAST REGIONAL DISTRICT. WHEREAS a regional district may, by bylaw, establish officer positions and assign certain powers, duties and functions under Part 5.1 of the Local Government Act, AND WHEREAS a regional district is required under the same part to assign responsibility for the corporate and financial administration of the regional district, AND WHEREAS a regional district may, by bylaw, establish terms and conditions of employment under the provisions of Section 200 of the Local Government Act, AND WHEREAS the Board of the Sunshine Coast Regional District wishes to establish such terms and conditions of employment for its officers and employees who are not members of the bargaining unit, NOW THEREFORE the Board of the Sunshine Coast Regional District enacts as follows: 1. CITATION This bylaw may be cited as the “Sunshine Coast Regional District Exempt Employment Bylaw No. 473, 1999". 2. DEFINITIONS For the purposes of this Bylaw, the following shall apply: “bargaining unit” means the unit of employees represented by the

Communication, Energy and Paperworkers’ union Local 466.

“Board of Directors” means the Board of Directors of the Sunshine Coast

Regional District. “Chief Administrative Officer” means the Chief Administrative Officer of the Sunshine

Coast Regional District. “continuous service” means continuous employment, calculated on a full time

basis, with the Sunshine Coast Regional District.

Existing Bylaw (for information)

85

Sunshine Coast Regional District Exempt Employment Bylaw No. 473 (consolidated for convenience only to include 473.4) Page 2 of 12

“exempt employee” means an employee of the Sunshine Coast Regional District who is not a member of the bargaining unit.

“employer“ means the Sunshine Coast Regional District (also

referred to as the “Regional District” or “S.C.R.D.”).

“full-time exempt employee” means a regular permanent exempt employee who is paid on the basis of 35 hours per week.

“exempt management means an exempt employee whose position meets employee” the definition of “manager” under the Employment

Standards Act and Regulations or is a professional employee as defined by Section 31 of the Regulations.

“officer” means an officer of the Sunshine Coast Regional

District who has been assigned responsibilities in accordance with Sections 196 to 199 inclusive of the Local Government Act.

“part-time exempt employee” means a regular permanent exempt employee who is

paid for less than 35 regular hours per week. “permanent exempt employee” means an exempt employee who has completed a

probationary period. “probationary period” means a six month time period during which an exempt

employee shall be assessed as to his/her overall suitability for his/her position.

“regular exempt employee” means an exempt employee who is paid on the basis

of regularly scheduled hours. “Regional District” means the Sunshine Coast Regional District. 3.0 APPOINTMENT OF OFFICERS 3.1 The Chief Administrative Officer, the Treasurer, the Manager of Legislative Services

and the Manager of Financial Services are established by the Board as “officer” positions in the Sunshine Coast Regional District, in accordance with Part 5.1 of the Local Government Act.


86


3.2 The Chief Administrative Officer will be assigned overall responsibility for administration of the Regional District, including, but not limited to, the powers, duties and functions outlined in Sections 197 and 198 of the Local Government Act. Some or all of the duties outlined in Section 198 may be assigned to the Manager of Legislative Services as recommended by the CAO and with the approval of the Board.

3.3 The Treasurer will be assigned overall responsibility for financial administration of

the Regional District, including, but not limited to, the powers, duties and functions outlined in Section 199 of the Local Government Act. Some of the duties outlined in Section 199 may be assigned to the Manager of Financial Services as recommended by the Treasurer and the CAO and with the approval of the Board.

3.4 Officers of the Regional District appointed in accordance with the Local Government

Act will be required to take an oath of office in accordance with the Act. 4.0 RESPONSIBILITIES 4.1 All exempt employees will perform duties commensurate with their positions as

necessary to properly and efficiently administer the employer’s operation. 4.2 All exempt employees are required to well and faithfully serve the Regional District’s

interests and shall devote their full time, effort, skill, attention and energies to the performance of their duties in relation to the business of the Regional District.

4.3 a) All exempt employees are prohibited from undertaking any obligations or

performing any external consulting services other than services required under 4.1 and 4.2, unless otherwise agreed to in writing by the Regional District’s Chief Administrative Officer.

b) The Chief Administrative Officer is prohibited from undertaking any

obligations or performing any external consulting services other than services required under 4.1 and 4.2, unless otherwise agreed to by resolution of the Regional District’s Board of Directors.

4.4 Policies and procedures of the Regional District, as may be established and/or

amended from time to time, are incorporated into and form part of these terms and conditions of employment. In the case of a conflict between the terms of this Bylaw and any policy or procedure, the terms of this Bylaw shall prevail.

5.0 EMPLOYMENT AND RESIGNATION FROM EMPLOYMENT 5.1 The employment of all exempt employees is subject to this Bylaw.


87


5.2 Exempt employees of the Regional District, other than the Chief Administrative Officer, are appointed on a regular permanent basis, full-time or part-time.

5.3 For a part time exempt employee, the provisions of Sections 11 to 13 inclusive of

this Bylaw will apply on a proportionate basis. 5.4 Each fixed term contract of employment will normally have a term of five (5) years,

subject to extension or renewal by agreement, unless otherwise agreed to by the employee and the Board, on the recommendation of the CAO.

5.5 Notwithstanding the provision of subsection 5.4, this Bylaw applies to exempt

employees employed under fixed term contracts except should there be a conflict between the terms and conditions of this Bylaw and the contract, the contract will prevail.

5.6 Unless otherwise agreed by the Regional District, an exempt employee must provide

to the Regional District one (1) month’s written notice of termination of his or her employment, such period of notice not to include scheduled vacation, compensatory leave or banked time.

6.0 PROBATIONARY PERIOD 6.1 All exempt employees are required to serve a six-month probationary period, which

commences on the first day of employment with the Regional District. Exempt employees who transfer to another exempt position or are promoted may be required to serve a probationary period in their new position, at the discretion of the General Manager and/or the Chief Administrative Officer.

6.2 During the probationary period, the Regional District will evaluate the exempt

employee’s suitability for his/her position and advise the exempt employee of the outcome of the evaluation.

6.3 Notwithstanding the provisions of 6.1 and 6.2, the Regional District may, at the

discretion of the Chief Administrative Officer, extend the probationary period for up to an additional three (3) months.

6.4 Notwithstanding any other provisions in this Bylaw, the Regional District may

terminate the exempt employee’s employment at or before the end of the exempt employee’s probationary period without cause, upon two (2) weeks’ written notice, or salary in lieu of notice.

7.0 PERFORMANCE REVIEWS 7.1 A formal review of the exempt employee’s performance will be conducted prior to

the end of the probationary period and thereafter at least once per year.


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8.0 REMUNERATION AND HOURS OF WORK 8.1 The Regional District will pay exempt employees an annual salary in accordance

with an established pay grid. The pay grid will normally be reviewed every three years or at such shorter interval as determined by the Board of Directors on the recommendation of the Chief Administrative Officer.

8.2 All salary adjustments, other than annual increments, will be subject to the approval

of the Chief Administrative Officer and the concurrence of the Board of Directors. At the discretion of the Board, such adjustments may be subject to external review by an independent consultant.

8.3 Exempt employees will be advised in writing of their salary at time of appointment.

Annual increments, general increases and salary adjustments will be confirmed in writing.

8.4 Annual salary will be paid in equal biweekly installments by direct deposit and

subject to appropriate statutory deductions including income tax, Canada Pension Plan, Employment Insurance and any deductions as may be authorised by the exempt employee in writing from time to time.

8.5 Regular hours of work are thirty-five (35) hours per week, Monday to Friday.

i) Exempt management employees are not entitled to overtime pay but may

receive leave pursuant to Section 12 - Compensatory Leave. ii) Exempt employees who are not exempt management employees must not

work overtime hours without written authorization from the CAO. Overtime for these employees will be compensated in the same manner as for bargaining unit employees and subject to the time bank provisions of the Employment Standards Act.

8.6 a) When designated in writing by the CAO to be “in charge” or “acting” for

another position paid at a higher level for a minimum of one week, the exempt employee so designated will be compensated in the following manner: i) At Step One of the higher paid position, provided it gives them at least

a five per cent (5%) increase, or

ii) their own salary plus ten per cent (10%),

whichever is less. b) The exempt employee so designated will then be compensated at the higher


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rate from the commencement of the designated “in charge” or “acting” period when the exempt employee so designated is actively at work in an “in charge” or “acting” capacity.

c) Such designation does not mean that the designated employee is fully

qualified for the designated position but is a reflection of the additional responsibility undertaken during the designated period.

9.0 HEALTH AND WELFARE BENEFITS 9.1 The Regional District will provide to permanent exempt employees all such health

and welfare benefits as are provided to other employees of the Regional District and the Regional District will pay one hundred (100)% of the cost of monthly premiums

9.2 The permanent exempt employee’s entitlement to the benefits listed under 9.1 is subject to the terms and conditions of the plans and policies as they may from time to time be determined by the insurers. The terms and conditions of the plans and policies do not form part of the contractual relationship between the Regional District and the exempt employee. The Regional District’s obligation is limited to arranging coverage under the plans for eligible employees and their eligible dependents, remitting the applicable premiums and providing claims-related information as requested by the insurer. The Regional District is not liable for the management of benefits or the refusal of coverage by the insurers as required by the policies.

9.3 In addition to the benefits listed under Section 9.1, the SCRD may provide exempt

employees an option for a flexible benefit plan. This plan will be offered on the basis that it will not exceed 2008 benefit costs for exempt staff except as would normally be incurred through annual premium increases.

9.4 The maximum Long Term Disability benefit entitlement for excluded staff will be

$6,000 per month. 10.0 PENSION BENEFITS 10.1 The exempt employee’s entitlement to pension will be in accordance with the

Municipal Pension Plan, subject always to the terms and conditions of that plan as it is amended from time to time.

11.0 PAID STATUTORY HOLIDAYS AND ANNUAL VACATION 11.1 Exempt employees of the Regional District are entitled to the same statutory

holidays as other employees of the Regional District. 11.2 a) Definitions:

For the purposes of subsections 11.2 to 11.5 inclusive:


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“Vacation year” – means the calendar year commencing January 1st and ending December 31st. “First vacation year” – means the calendar year in which the employee’s first anniversary falls.

b) Exempt employees are entitled to an annual vacation with pay on the

following basis:

Subject to the provisions of subsection 11.5, twenty (20) working days in each of the first to fifth vacation years, with vacation pay at 8% of regular earnings per annum.

Twenty-five (25) working days in each of the sixth to tenth vacation years, with vacation pay at 10% of regular earnings per annum.

Thirty (30) working days in each of the eleventh to fifteenth vacation years, with vacation pay at 12% of regular earnings per annum.

Thirty-five (35) working days in the sixteenth and each subsequent vacation year, with vacation pay at 14% of regular earnings per annum.

c) The Chief Administrative Officer may respond to vacation issues raised

during employment/recruitment negotiations by adding up to ten (10) days vacation for new hires. The new employee would remain at the vacation entitlement allotted on hire until their service years extended beyond the step for that entitlement as outlined in Section 11.2.b.

11.3 Exempt employees will be entitled to a supplementary vacation of five (5) working

days, in addition to their earned annual vacation entitlement, in their eleventh (11th) vacation year and in every fifth (5th) vacation year thereafter, to be taken or paid out within five (5) years of the anniversary date on which the entitlement was earned.

11.4 Vacation may be taken at a time or times that are mutually agreed upon between

the exempt employee and the appropriate General Manager and/or Chief Administrative Officer. The Regional District’s approval will be subject to operational requirements. Vacation time must be taken within the year in which it is credited, unless up to two (2) weeks of the current year's entitlement has been approved for carryover to the following vacation year by the CAO on the recommendation of the General Manager. Any unused vacation entitlement remaining at the end of the vacation year and not approved for carryover will be paid out at the beginning of the following vacation year, at the applicable percentage rates indicated in subsection 11.2.b.

11.5 A permanent exempt employee who has completed six (6) months but less than one


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(1) year of continuous employment may request to take earned vacation entitlement on a proportionate basis under extenuating circumstances. This request is subject to the approval of the CAO, on the recommendation of the General Manager, based on operational requirements, such approval not to be unreasonably withheld. If taken, this vacation entitlement shall be deducted from the employee's entitlement for the first vacation year, and the employee shall not take any further vacation until completing one (1) full year of continuous service. Any unused vacation time must be used prior to the employee’s second anniversary date.

11.6 If an exempt employee is granted an extended unpaid leave pursuant to Section

15.0 of this Bylaw, his or her vacation accrual will stop after twenty-eight (28) calendar days of unpaid leave.

11.7 Exempt employees who have been on an unpaid leave of absence during a full

vacation year shall be entitled to annual vacation on a pro rata basis. 11.8 Exempt employees who terminate during a vacation year who have consumed more

annual leave than they have earned during that vacation year will be required to pay back to the Regional District an amount of vacation pay equivalent to the annual leave taken in excess of earned entitlement.

12.0 COMPENSATORY LEAVE 12.1 Exempt management employees are entitled to additional paid leave of up to twelve

(12) working days per calendar year to compensate for time worked above and beyond the normal 35 hour work week, including attendance at evening meetings. Approval of compensatory leave will be at the discretion of the CAO and subject to operational requirements. Compensatory leave may not be carried over to the following year.

13.0 SICK LEAVE 13.1 After each month of continuous service an exempt employee earns one paid sick

leave day to a maximum entitlement of eighteen (18) days. Paid sick leave days may be taken during the waiting period established under the weekly indemnity plan. An exempt employee may also use all or part of any available paid sick leave days for the purpose of supplementing or topping-up the payments received under the weekly indemnity plan to a maximum of his or her regular gross salary, calculated on a daily basis, subject to any limitations established under the weekly indemnity plan.

13.2 If an exempt employee has received sick leave with pay and has a legally

enforceable claim to compensation or damages for earnings lost during the sick leave period from any third party other than the employee’s own insurer under a contract of insurance, the employee will take all steps reasonably necessary to


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enforce the claim. If the exempt employee receives any payment from any third party other than the employee’s own insurer under a contract of insurance, the employee will repay to the Regional District the amount of sick leave pay to the extent of any third party payments. The exempt employee may be required to sign a letter of subrogation.

14.0 OTHER PAID AND UNPAID LEAVE 14.1 Maternity and parental leave (unpaid) shall be granted in accordance with the

provisions of the Employment Standards Act. 14.2 a) Bereavement leave of up to a maximum of three (3) days with pay will be

granted to a permanent exempt employee on the death of a member of his or her immediate family. For the purposes of this subsection only, the definition of “immediate family” in subsection 14.6 is expanded to include a common-law spouse, common-law children, in-laws (parents, grandparents, sisters, brothers, sons, daughters, grandchildren), aunts, uncles, nieces and nephews.

b) Bereavement leave may be extended to a maximum of five days with pay if

travel off the lower Sunshine Coast is involved.

c) Bereavement leave of one (1) day with pay may be granted to a permanent exempt employee to attend a funeral as a mourner.

d) Special leave of up to ten (10) days may be granted upon approval of the

Chief Administrative Officer and the Chair of the SCRD Board in order to respond to special or extraordinary leave situations involving health, work issues or performance incentives.

14.3 A permanent exempt employee called for jury duty will be allowed time off work with

pay during the period of jury service and entitled to reimbursement for expenses in accordance with the Regional District’s reimbursement policy, provided the exempt employee pays to the Regional District any fees, payments or reimbursements received from any other source in respect of the jury duty.

14.4 Family responsibility leave of up to a maximum of five (5) days with pay during each

employment year will be granted to meet responsibilities related to the care, health or education of a child in an employee’s care, or the care and health of any other member of an employee’s immediate family.

14.5 Paternity leave of one (1) day with pay will be granted to a father to attend the birth

of his new child, in addition to the provisions of subsection 14.4. 14.6 For the purpose of this section, “immediate family” includes the spouse, child,

parent, guardian, sibling, grandchild or grandparent, mother-in-law or father-in-law of


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an employee and any person who lives with the employee as a member of the employee’s family.

15.0 EXTENDED LEAVE OF ABSENCE (UNPAID) 15.1 A permanent exempt employee may request an extended unpaid leave of absence

of up to twelve (12) months. Such requests must be in writing, must give as much notice as possible and in any case not less than four (4) weeks and must provide a reason for the request. Requests are subject to approval of the Chief Administrative Officer on recommendation of the General Manager, based on individual circumstances and operational feasibility. An extension may be approved in extenuating circumstances.

15.2 An exempt employee on approved unpaid leave;

• is not credited with vacation, sick leave credits or compensatory leave entitlement after the first twenty-eight (28) calendar days of leave and

• retains his/her group insurance coverage, except for the weekly indemnity plan

and subject to the plans and policies of the insurers for the duration of the leave, provided he/she reimburses the Regional District for the premiums by post-dated cheques in advance of the leave, and

• may make up contributions to the Municipal Pension Plan according to the

provisions of that Plan. 16.0 PROFESSIONAL DEVELOPMENT AND OTHER EXPENSES 16.1 The Regional District will support professional development, costs and

reimbursements subject to annual budgetary approval by the Regional District and in accordance with applicable Regional District policy.

17.0 RETIREMENT 17.1 For the purposes of this section, retirement means the voluntary or involuntary

termination of the exempt employee’s employment from the Regional District, to be followed immediately by commencement of the monthly pension benefit from the Municipal Pension Plan. Retirement may occur on or after the exempt employee’s fifty-fifth (55th) birthday.

17.2 Exempt employees will be eligible for retirement provisions equivalent to those

provided to employees within the bargaining unit.


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17.3 Notwithstanding subsection 17.1 and 17.2, exempt employees who retire before the mid point in their vacation entitlement year will be entitled to the equivalent of one half of their annual vacation entitlement. Exempt employees who retire after the mid point in their vacation entitlement year will be entitled to the equivalent of their full annual vacation entitlement. Vacation to be scheduled in accordance with this provision must be followed by a period during which the employee is actively at work, otherwise the entitlement will be paid out in a lump sum.

18.0 TERMINATION OF EMPLOYMENT 18.1 The employment of any exempt employee may be terminated by the Regional

District for cause, without any notice of termination or pay in lieu of notice. 18.2 Subject to the terms of any written employment contract between the Regional

District and the exempt employee, the Regional District may terminate the employment of an exempt employee without cause upon reasonable notice or pay in lieu of reasonable notice, or a combination of notice and pay in lieu of notice.

19.0 EMPLOYEE’S DUTY TO MITIGATE 19.1 In the event the Regional District terminates an exempt employee’s employment

pursuant to Section 18.0 of this Bylaw, the employee is obligated to mitigate any loss of his or her income or benefits by actively seeking other employment.

20.0 CONFIDENTIALITY AND NON-DISCLOSURE 20.1 The Regional District will hold all aspects of the employment relationship in such

confidence as permitted by law, including, but not limited to, the provisions of the Freedom of Information and Protection of Privacy Act.

20.2 An exempt employee of the Regional District, while employed by the Regional

District and at any time thereafter, may not disclose any information relating to the private or confidential affairs of the Regional District to any person other than as directed by the Regional District. In addition, the exempt employee shall not, while employed with the Regional District or any time thereafter, disclose the Regional District’s systems, operations, records, strategies or business plans to any person other than as directed by the Regional District. Exempt employees shall not use for their own purposes or for the purposes of others any such information they may acquire in relation to the business or operation of the Regional District.

20.3 The exempt employee must return all property of the Regional District, including but

not limited to materials, which contain confidential information, to the Regional District immediately upon the termination of their employment, or upon request of the Regional District, at any time.


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21.0 MISCELLANEOUS 21.1 This Bylaw constitutes the entire terms and conditions of employment for the exempt

employee. Except for fixed term contracts, all other bylaws, understandings, representations, agreements, whether written or verbal, or provisions relating to the subject matter of this Bylaw are of no further force and effect and are declared terminated and cancelled.

21.2 All sections of this Bylaw are to be construed as separate and distinct obligations,

severable from all other such separate and distinct obligations. Should any section of this Bylaw be determined to be illegal, void or unenforceable, it shall be considered separate and severable from this Bylaw and its remaining sections shall remain enforced and be binding upon the parties.

22.0 EFFECTIVE DATE 22.1 This Bylaw shall be effective on the date of final adoption by the Board of Directors.


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SUNSHINE COAST REGIONAL DISTRICT BYLAW NO. 633

A BYLAW TO ESTABLISH TERMS AND CONDITIONS OF EMPLOYMENT FOR ALL

EXEMPT EMPLOYEES OF THE SUNSHINE COAST REGIONAL DISTRICT. WHEREAS a regional district may, by bylaw, establish officer positions and assign certain powers, duties and functions under Part 5.1 of the Local Government Act, AND WHEREAS a regional district is required under the same part to assign responsibility for the corporate and financial administration of the regional district, AND WHEREAS a regional district may, by bylaw, establish terms and conditions of employment under the provisions of Section 200 of the Local Government Act, AND WHEREAS the Board of the Sunshine Coast Regional District wishes to establish such terms and conditions of employment for its officers and employees who are not members of the bargaining unit, NOW THEREFORE the Board of the Sunshine Coast Regional District enacts as follows: 1. CITATION This bylaw may be cited as the “Sunshine Coast Regional District Exempt Employment Bylaw No. 633, 2011". 2. DEFINITIONS For the purposes of this Bylaw, the following shall apply: “bargaining unit” means the unit of employees represented by the

Communication, Energy and Paperworkers’ union Local 466.

“Board of Directors” means the Board of Directors of the Sunshine Coast

Regional District. “Chief Administrative Officer” means the Chief Administrative Officer of the Sunshine

Coast Regional District. “continuous service” means continuous employment, calculated on a full

time basis, with the Sunshine Coast Regional District.

Proposed Bylaw

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Sunshine Coast Regional District Exempt Employment Bylaw No. 633, 2011 Page 2 of 12

“exempt employee” means an employee of the Sunshine Coast Regional District who is not a member of the bargaining unit.

“employer“ means the Sunshine Coast Regional District (also

referred to as the “Regional District” or “S.C.R.D.”).

“full-time exempt employee” means a regular permanent exempt employee who is paid on the basis of 35 or more hours per week.

“exempt management means an exempt employee whose position meets employee” the definition of “manager” under the Employment

Standards Act and Regulations or is a professional employee as defined by Section 31 of the Regulations.

“officer” means an officer of the Sunshine Coast Regional

District who has been assigned responsibilities in accordance with Sections 196 to 199 inclusive of the Local Government Act.

“part-time exempt employee” means a regular permanent exempt employee who is

paid for less than 35 regular hours per week. “permanent exempt employee” means an exempt employee who has completed a

probationary period. “probationary period” means a six month time period during which an exempt

employee shall be assessed as to his/her overall suitability for his/her position.

“regular exempt employee” means an exempt employee who is paid on the basis

of regularly scheduled hours. “Regional District” means the Sunshine Coast Regional District. 3.0 APPOINTMENT OF OFFICERS 3.1 The Chief Administrative Officer, the Treasurer, the Manager of Legislative

Services, the Manager of Financial Services and the Deputy Corporate Officer are established by the Board as “officer” positions in the Sunshine Coast Regional District, in accordance with Part 5.1 of the Local Government Act.

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3.2 The Chief Administrative Officer will be assigned overall responsibility for administration of the Regional District, including, but not limited to, the powers, duties and functions outlined in Sections 197 of the Local Government Act.

3.3 The Manager of Legislative Services will be assigned overall responsibility for

corporate administration of the Regional District, including, but not limited to, the powers, duties and functions outlined in Section 198 of the Local Government Act. Some of the duties outlined in Section 198 may be assigned to the Deputy Corporate Officer as recommended by the Manager of Legislative Services and the CAO with approval of the Board.

3.4 The Treasurer will be assigned overall responsibility for financial administration of

the Regional District, including, but not limited to, the powers, duties and functions outlined in Section 199 of the Local Government Act. Some of the duties outlined in Section 199 may be assigned to the Manager of Financial Services as recommended by the Treasurer and the CAO and with the approval of the Board.

3.5 Officers of the Regional District appointed in accordance with the Local Government

Act will be required to take an oath of office in accordance with the Act. 4.0 RESPONSIBILITIES 4.1 All exempt employees will perform duties commensurate with their positions as

necessary to properly and efficiently administer the employer’s operation. 4.2 All exempt employees are required to well and faithfully serve the Regional District’s

interests and shall devote their full time, effort, skill, attention and energies to the performance of their duties in relation to the business of the Regional District.

4.3 a) All exempt employees are prohibited from undertaking any obligations or

performing any external consulting services other than services required under 4.1 and 4.2, unless otherwise agreed to in writing by the Regional District’s Chief Administrative Officer.

b) The Chief Administrative Officer is prohibited from undertaking any

obligations or performing any external consulting services other than services required under 4.1 and 4.2, unless otherwise agreed to by resolution of the Regional District’s Board of Directors.

4.4 Policies and procedures of the Regional District, as may be established and/or

amended from time to time, are incorporated into and form part of these terms and conditions of employment. In the case of a conflict between the terms of this Bylaw and any policy or procedure, the terms of this Bylaw shall prevail.

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5.0 EMPLOYMENT AND RESIGNATION FROM EMPLOYMENT 5.1 The employment of all exempt employees is subject to this Bylaw. 5.2 Exempt employees of the Regional District, other than the Chief Administrative

Officer, are appointed on a regular permanent basis, full-time or part-time. 5.3 For a part time exempt employee, the provisions of Sections 11 to 13 inclusive of

this Bylaw will apply on a proportionate basis. 5.5 Unless otherwise agreed by the Regional District, an exempt employee must

provide to the Regional District one (1) month’s written notice of termination of his or her employment, such period of notice not to include scheduled vacation, compensatory leave or banked time.

6.0 PROBATIONARY PERIOD 6.1 All exempt employees are required to serve a six-month probationary period, which

commences on the first day of employment with the Regional District. Exempt employees who transfer to another exempt position or are promoted may be required to serve a probationary period in their new position, at the discretion of the General Manager and/or the Chief Administrative Officer.

6.2 During the probationary period, the Regional District will evaluate the exempt

employee’s suitability for his/her position and advise the exempt employee of the outcome of the evaluation.

6.3 Notwithstanding the provisions of 6.1 and 6.2, the Regional District may, at the

discretion of the Chief Administrative Officer, extend the probationary period for up to an additional three (3) months.

6.4 Notwithstanding any other provisions in this Bylaw, the Regional District may

terminate the exempt employee’s employment at or before the end of the exempt employee’s initial probationary period without cause, upon two (2) weeks’ written notice, or salary in lieu of notice.

7.0 PERFORMANCE REVIEWS 7.1 A formal review of the exempt employee’s performance will be conducted prior to

the end of the probationary period and thereafter at least once per year.

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8.0 REMUNERATION AND HOURS OF WORK 8.1 The Regional District will pay exempt employees an annual salary in accordance

with an established pay grid. The pay grid will normally be reviewed every three years or at such shorter interval as determined by the Board of Directors on the recommendation of the Chief Administrative Officer.

8.2 All salary adjustments, other than annual increments, will be subject to the approval

of the Chief Administrative Officer and the concurrence of the Board of Directors. At the discretion of the Board, such adjustments may be subject to external review by an independent consultant.

8.3 Exempt employees will be advised in writing of their salary at time of appointment.

Annual increments, general increases and salary adjustments will be confirmed in writing.

8.4 Annual salary will be paid in equal biweekly installments by direct deposit and

subject to appropriate statutory deductions including income tax, Canada Pension Plan, Employment Insurance and any deductions as may be authorised by the exempt employee in writing from time to time.

8.5 Regular hours of work are thirty-five (35) or more hours per week.

a) Exempt management employees are not entitled to overtime pay but may

receive leave pursuant to Section 12 - Compensatory Leave. b) Exempt employees who are not exempt management employees must not

work overtime hours without written authorization from their Manager. Overtime for these employees will be compensated in the same manner as for bargaining unit employees and subject to the time bank provisions of the Employment Standards Act.

8.6 a) When designated in writing by the CAO to be “in charge” or “acting” for

another position paid at a higher level for a minimum of one week, the exempt employee so designated will be compensated in the following manner: i) At Step One of the higher paid position, provided it gives them at least

a five per cent (5%) increase, or

ii) their own salary plus ten per cent (10%),

whichever is less.

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b) The exempt employee so designated will then be compensated at the higher rate from the commencement of the designated “in charge” or “acting” period when the exempt employee so designated is actively at work in an “in charge” or “acting” capacity.

c) Such designation does not mean that the designated employee is fully

qualified for the designated position but is a reflection of the additional responsibility undertaken during the designated period.

9.0 HEALTH AND WELFARE BENEFITS 9.1 The Regional District will provide to permanent exempt employees all such health

and welfare benefits as are provided to other employees of the Regional District and the Regional District will pay one hundred (100)% of the cost of monthly premiums.

9.2 The permanent exempt employee’s entitlement to the benefits listed in Section 9.1 is subject to the terms and conditions of the plans and policies as they may from time to time be determined by the insurers. The terms and conditions of the plans and policies do not form part of the contractual relationship between the Regional District and the exempt employee. The Regional District’s obligation is limited to arranging coverage under the plans for eligible employees and their eligible dependents, remitting the applicable premiums and providing claims-related information as requested by the insurer. The Regional District is not liable for the management of benefits or the refusal of coverage by the insurers as required by the policies.

9.3 In addition to the benefits listed under Section 9.1, the SCRD may provide exempt

employees an option for a flexible benefit plan. This plan will be offered on the basis that it will not exceed 2008 benefit costs for exempt staff except as would normally be incurred through annual premium increases.

9.4 The maximum Long Term Disability benefit entitlement for excluded staff will be

$7,000 per month. 9.5 The maximum Short Term Disability benefit entitlement for excluded staff will be

$1,800 per week. 10.0 PENSION BENEFITS 10.1 The exempt employee’s entitlement to pension will be in accordance with the

Municipal Pension Plan, subject always to the terms and conditions of that plan as it is amended from time to time.

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11.0 PAID STATUTORY HOLIDAYS AND ANNUAL VACATION 11.1 Exempt employees of the Regional District are entitled to the same statutory

holidays as other employees of the Regional District. 11.2 a) Definitions:

For the purposes of subsections 11.2 to 11.3 inclusive:

“Vacation year” – means the calendar year commencing January 1st and ending December 31st.

b) Exempt employees are entitled to an annual vacation with pay on the

following basis:

Twenty (20) working days in each of the first to fifth vacation years, with vacation pay at 8% of regular earnings per annum.

Twenty-five (25) working days in each of the sixth to tenth vacation years, with vacation pay at 10% of regular earnings per annum.

Thirty (30) working days in each of the eleventh to fifteenth vacation years, with vacation pay at 12% of regular earnings per annum.

Thirty-five (35) working days in the sixteenth and each subsequent vacation year, with vacation pay at 14% of regular earnings per annum.

c) The Chief Administrative Officer may respond to vacation issues raised

during employment/recruitment negotiations by adding up to ten (10) days vacation for new hires. The new employee would remain at the vacation entitlement allotted on hire until their service years extended beyond the step for that entitlement as outlined in Section 11.2.b.

11.3 Vacation may be taken at a time or times that are mutually agreed upon between

the exempt employee and the appropriate General Manager and/or Chief Administrative Officer. The Regional District’s approval will be subject to operational requirements. Vacation time must be taken within the year in which it is credited, unless up to two (2) weeks of the current year's entitlement has been approved for archiving or carryover to the following vacation year by the CAO on the recommendation of the General Manager. Any unused vacation entitlement remaining at the end of the vacation year and not approved for archiving or carryover will be paid out at the beginning of the following vacation year, at the applicable percentage rates indicated in subsection 11.2.b.

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11.4 Exempt employees who terminate during a vacation year who have consumed more annual leave than they have earned during that vacation year will be required to pay back to the Regional District an amount of vacation pay equivalent to the annual leave taken in excess of earned entitlement.

12.0 COMPENSATORY LEAVE 12.1 Exempt management employees are entitled to additional paid leave of up to twelve

(12) working days per calendar year to compensate for time worked above and beyond the normal work week, including attendance at evening meetings. Approval of compensatory leave will be at the discretion of the CAO and subject to operational requirements. Compensatory leave may not be carried over to the following year.

13.0 SICK LEAVE 13.1 After each month of continuous service an exempt employee earns one paid sick

leave day to a maximum entitlement of eighteen (18) days. Paid sick leave days may be taken during the waiting period established under the weekly indemnity plan. An exempt employee may also use all or part of any available paid sick leave days for the purpose of supplementing or topping-up the payments received under the weekly indemnity plan to a maximum of his or her regular gross salary, calculated on a daily basis, subject to any limitations established under the weekly indemnity plan.

13.2 If an exempt employee has received sick leave with pay and has a legally

enforceable claim to compensation or damages for earnings lost during the sick leave period from any third party other than the employee’s own insurer under a contract of insurance, the employee will take all steps reasonably necessary to enforce the claim. If the exempt employee receives any payment from any third party other than the employee’s own insurer under a contract of insurance, the employee will repay to the Regional District the amount of sick leave pay to the extent of any third party payments. The exempt employee may be required to sign a letter of subrogation.

14.0 OTHER PAID AND UNPAID LEAVE 14.1 Maternity and parental leave (unpaid) shall be granted in accordance with the

provisions of the Employment Standards Act.

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14.2 a) Bereavement leave of up to a maximum of three (3) days with pay will be granted to a permanent exempt employee on the death of a member of his or her immediate family. For the purposes of this subsection only, the definition of “immediate family” in subsection 14.6 is expanded to include a common-law spouse, common-law children, in-laws (parents, grandparents, sisters, brothers, sons, daughters, grandchildren), aunts, uncles, nieces and nephews.

b) Bereavement leave may be extended to a maximum of five days with pay if

travel off the lower Sunshine Coast is involved.

c) Bereavement leave of one (1) day with pay may be granted to a permanent exempt employee to attend a funeral as a mourner.

14.3 Special leave of up to ten (10) days may be granted upon approval of the Chief

Administrative Officer and the Chair of the SCRD Board in order to respond to special or extraordinary leave situations involving health, work issues or performance incentives.

14.4 A permanent exempt employee called for jury duty will be allowed time off work with

pay during the period of jury service and entitled to reimbursement for expenses in accordance with the Regional District’s reimbursement policy, provided the exempt employee pays to the Regional District any fees, payments or reimbursements received from any other source in respect of the jury duty.

14.5 Family responsibility leave of up to a maximum of five (5) days with pay during each

employment year will be granted to meet responsibilities related to the care, health or education of a child in an employee’s care, or the care and health of any other member of an employee’s immediate family.

14.6 Child birth leave of one (1) day with pay will be granted to a parent to attend the

birth of their new child, in addition to the provisions of subsection 14.5. 14.7 For the purpose of this section, “immediate family” includes the spouse, child,

parent, guardian, sibling, grandchild or grandparent, mother-in-law or father-in-law of an employee and any person who lives with the employee as a member of the employee’s family.

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15.0 EXTENDED LEAVE OF ABSENCE (UNPAID) 15.1 A permanent exempt employee may request an extended unpaid leave of absence

of up to twelve (12) months. Such requests must be in writing, must give as much notice as possible and in any case not less than four (4) weeks and must provide a reason for the request. Requests are subject to approval of the Chief Administrative Officer on recommendation of the General Manager, based on individual circumstances and operational feasibility. An extension may be approved in extenuating circumstances.

15.2 An exempt employee on approved unpaid leave;

• is not credited with vacation, sick leave credits or compensatory leave entitlement after the first twenty-eight (28) calendar days of leave and

• retains his/her group insurance coverage, except for the weekly indemnity plan

and subject to the plans and policies of the insurers for the duration of the leave, provided he/she reimburses the Regional District for the premiums by post-dated cheques in advance of the leave, and

• may make up contributions to the Municipal Pension Plan according to the

provisions of that Plan. 16.0 PROFESSIONAL DEVELOPMENT AND OTHER EXPENSES 16.1 The Regional District will support professional development, costs and

reimbursements subject to annual budgetary approval by the Regional District and in accordance with applicable Regional District policy.

17.0 RETIREMENT 17.1 For the purposes of this section, retirement means the voluntary or involuntary

termination of the exempt employee’s employment from the Regional District, to be followed immediately by commencement of the monthly pension benefit from the Municipal Pension Plan.

17.2 Exempt employees will be eligible for retirement provisions equivalent to those

provided to employees within the bargaining unit.

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17.3 Notwithstanding subsection 17.1 and 17.2, exempt employees who retire before the mid point in their vacation entitlement year will be entitled to the equivalent of one half of their annual vacation entitlement. Exempt employees who retire after the mid point in their vacation entitlement year will be entitled to the equivalent of their full annual vacation entitlement. Vacation to be scheduled in accordance with this provision must be followed by a period during which the employee is actively at work, otherwise the entitlement will be paid out in a lump sum.

18.0 TERMINATION OF EMPLOYMENT 18.1 Subject to Section 202 of the Local Government Act, the employment of any exempt

employee may be terminated by the Regional District for cause, without any notice of termination or pay in lieu of notice.

18.2 Subject to the terms of any written employment contract between the Regional

District and the exempt employee, the Regional District may terminate the employment of an exempt employee without cause upon reasonable notice or pay in lieu of reasonable notice, or a combination of notice and pay in lieu of notice.

19.0 EMPLOYEE’S DUTY TO MITIGATE 19.1 In the event the Regional District terminates an exempt employee’s employment

pursuant to Section 18.0 of this Bylaw, the employee is obligated to mitigate any loss of his or her income or benefits by actively seeking other employment.

20.0 CONFIDENTIALITY AND NON-DISCLOSURE 20.1 The Regional District will hold all aspects of the employment relationship in such

confidence as permitted by law, including, but not limited to, the provisions of the Freedom of Information and Protection of Privacy Act.

20.2 An exempt employee of the Regional District, while employed by the Regional

District and at any time thereafter, may not disclose any information relating to the private or confidential affairs of the Regional District to any person other than as directed by the Regional District. In addition, the exempt employee shall not, while employed with the Regional District or any time thereafter, disclose the Regional District’s systems, operations, records, strategies or business plans to any person other than as directed by the Regional District. Exempt employees shall not use for their own purposes or for the purposes of others any such information they may acquire in relation to the business or operation of the Regional District.

20.3 The exempt employee must return all property of the Regional District, including but

not limited to materials, which contain confidential information, to the Regional District immediately upon the termination of their employment, or upon request of the Regional District, at any time.

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21.0 MISCELLANEOUS 21.1 This Bylaw constitutes the entire terms and conditions of employment for the

exempt employee. Except for fixed term contracts, all other bylaws, understandings, representations, agreements, whether written or verbal, or provisions relating to the subject matter of this Bylaw are of no further force and effect and are declared terminated and cancelled.

21.2 All sections of this Bylaw are to be construed as separate and distinct obligations,

severable from all other such separate and distinct obligations. Should any section of this Bylaw be determined to be illegal, void or unenforceable, it shall be considered separate and severable from this Bylaw and its remaining sections shall remain enforced and be binding upon the parties.

22.0 REPEAL 22.1 “Sunshine Coast Regional District Exempt Employment Bylaw No. 473, 1999" and

all amendments thereto are hereby repealed. READ A FIRST TIME this day of READ A SECOND TIME this day of READ A THIRD TIME this day of ADOPTED this day of

________________________________ CORPORATE OFFICER

________________________________ CHAIR

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SCRD STAFF REPORT

DATE: June 13, 2011



RE: ELECTION PROCEDURES BYLAW

RECOMMENDATION THAT the Manager of Legislative Services report regarding Election Procedures Bylaw be received; AND THAT “Sunshine Coast Regional District Election Procedures Bylaw No. 639, 2011” be forwarded to the Board for readings. BACKGROUND The following recommendation (in part) was adopted by the Board at the regular meeting held June 9, 2011:

AND FURTHER THAT staff prepare an amendment to the election procedures bylaw to accommodate posting nomination and financial disclosure documents on the internet.

DISCUSSION A draft bylaw is attached for discussion. Changes from the existing bylaw include:

1. Updating references from Municipal Act to Local Government Act

2. Posting nomination documents on the internet from date of receipt until 30 days after the declaration of official election results – this time period could be reduced if the Committee so desires.

3. Posting campaign financing documents on the internet from the date of receipt

until the next general local election - this time period could be extended (to as much as 7 years) or reduced if the Committee so desires. Staff felt it was sufficient to provide the information for the term of office.

4. Providing Advance Voting opportunities on the 10th and 3rd days prior to General Voting Day (currently 10th & 8th)

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BYLAW NO. 639

A bylaw to provide for the determination of various procedures for the conduct of local government elections and other voting.

WHEREAS under the Local Government Act, the Regional Board may, by bylaw, determine various procedures and requirements to be applied to the conduct of local government elections and other voting; AND WHEREAS the Regional Board wishes to establish voting procedures and requirements under that authority; NOW THEREFORE, the Board of the Sunshine Coast Regional District, in open meeting assembled, enacts as follows: 1. CITATION This Bylaw may be cited for all purposes as “Sunshine Coast Regional District Election

Procedures Bylaw No. 639, 2011.” 2. REPEAL

“Sunshine Coast Regional District Election Procedure Bylaw No. 390, 1993” and all amendments thereto are hereby repealed.

3. DEFINITIONS

General Local Election means the election held for the electoral area directors of the Regional District which must be held in the year 2011 and in every third year thereafter.

4. USE OF PROVINCIAL LIST OF VOTERS For the purposes of all local elections and submissions to the electors under Part 3 and 4 of the Local Government Act, the most current available Provincial list of voters prepared under the Election Act, shall become the register of resident electors on the 52nd day prior to the general voting day for such elections and submissions to the electors.

5. ACCESS TO NOMINATION DOCUMENTS As authorized under section 73 of the Local Government Act, public access to nomination documents will be provided via the Sunshine Coast Regional District website as soon as possible after delivery of the documents until thirty days after the declaration of official election results.

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SCRD Election Procedures Bylaw No. 639, 2011 Page 3

6. REQUIRED ADVANCE VOTING OPPORTUNITIES Advance voting opportunities must be held, for each election and for other voting as follows: (a) On the 10th day before general voting day from 8:00 a.m. until 8:00 p.m.; and (b) On the 3rd day before general voting day from 8:00 a.m. until 8:00 p.m.

7. ADDITIONAL ADVANCE VOTING OPPORTUNITIES

As authorized under section 98 of the Local Government Act, the Regional Board authorizes the chief election officer to establish additional advance voting opportunities for each election to be held in advance of general voting day and to designate the voting places, and to establish the date and voting hours for these voting opportunities.

8. RESOLUTION OF TIE VOTE AFTER JUDICIAL RECOUNT

In the event of a tie vote after a judicial recount, the tie vote will be resolved by conducting a lot in accordance with section 141 of the Local Government Act.

9. ACCESS TO CAMPAIGN FINANCING DOCUMENTS

As authorized under section 93 of the Local Government Act, public access to disclosure statements, signed declarations, and supplementary reports required under sections 90 and 90.1 of the Local Government Act will be provided via the Internet as soon as possible after delivery of the documents until the next General local election.

READ A FIRST TIME this day of , 2011. READ A SECOND TIME this day of , 2011. READ A THIRD TIME this day of , 2011. ADOPTED this day of , 2011.

_________________________________ CORPORATE OFFICER _________________________________ CHAIR

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SCRD STAFF REPORT

DATE: June 15, 2011



RE: BOARD ORIENTATION

RECOMMENDATION THAT the Manager of Legislative Services report regarding Board Orientation be received for information; AND THAT the Committee provide direction on any additional subject matters to address at the new Board Orientation. BACKGROUND The purpose of this report is to provide information on material that could be covered at an orientation session after the November general election. DISCUSSION Attached is the outline for the Board Orientation held after the 2008 election. Although it was scheduled to be dealt with in one full day session, the material actually required several sessions. In addition to this orientation, the SCRD partnered with other local governments to have a session facilitated by management consultant George Cuff. The challenge is providing sufficient information while balancing busy schedules and “information overload” for newly elected members. Although staff believe this process provides a good introduction to the Regional District, other areas which may also be useful include:

1. Legal – SCRD legal counsel has indicated a willingness to meet with the newly elected Board to review relevant legal matters such as conflict of interest legislation and/or to provide an overview of any legal issues.

2. Roles and responsibilities of elected officials

3. Meeting facilitation skills

4. Freedom of Information and Records Management

Because of the volume of information covered, a midterm ‘refresher’ session may also be of value.

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2008 Board Orientation

1. General Overview – SCRD Board a. SCRD Map b. Vision Statement and Goals c. Strategic Plan and status report d. List of functions and participants e. Standing Committee Terms of Reference f. Board appointments g. Director/Alternate Director Contact List h. Board and Committee calendar i. Significant Dates j. Membership in other organizations e.g. UBCM, AVICC, FCM, MFA, MIA,

LMTAC k. Sunshine Coast Regional Hospital District

2. General Overview

a. Organizational chart b. Board/staff roles and relationships c. Terms and Conditions of Employment

i. Exempt Employee Bylaw d. Five Year Financial Plan Process and Budget Manual e. Annual Financial Report

3. Departmental Overviews

a. Infrastructure Services i. Summary of Services ii. Statement of purpose iii. Location of SCRD facilities iv. List of services provided with function number and description

b. Corporate Services

i. Summary of Services ii. Statement of purpose iii. Location of SCRD facilities iv. List of services provided with function number and description

c. Community Services

i. Summary of Services ii. Statement of purpose iii. Location of SCRD facilities iv. List of services provided with function number and description

4. Regional District Framework

a. Regional District Tool Kit b. Disclosure of Gifts Briefing Notes c. Conflict of Interest d. Open Meetings and Confidentiality

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5. SCRD Bylaws a. Bylaw Register b. Remuneration Bylaw c. Procedures Bylaw

6. Selected Board Policies

a. Policy Register b. Policy on Reimbursement of Travel and other Expenses c. Constituency Expenses

7. Other

a. Regional Growth Strategy b. LRMP c. Recycling Review d. Sustainability e. Website / Intranet f. Web Mapping

8. Commonly Used Acronyms

9. Debrief – George Cuff workshop

a. Roles & Responsibilities Report b. Committee Structure c. Agendas d. Efficient Meetings

10. Notes

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H:\WP\2011\06\RPT\Contracts-rm.doc

SCRD STAFF REPORT

DATE: June 14, 2011 TO: Corporate and Administrative Services Committee – June 23, 2011 FROM: Robert McKee, Purchasing Officer

RE: Contracts between $20,000 and $100,000 – to June 13, 2011

RECOMMENDATION That the Purchasing Officer’s report on Contracts for the period from May 16, 2011 to June 13, 2011 be received for information. BACKGROUND

Sunshine Coast Regional District Delegation Bylaw No. 532, 2003 directs staff to provide the Committee with a monthly report on all new contracts entered into that fall between $20,000 and $100,000. Reports include purpose, function and vendor information.

DISCUSSION There were some 52 contracts/purchase orders entered into in the above time period and three listed below fall between $20,000 and $100,000. NAME OF VENDOR & PURPOSE AMOUNT OF CONTRACT ISL Engineering & Land Services PO 4297/665 - Bike & Walking Paths $ 59,617.60 taxes in Langley, BC Consulting Services for Bike Path Construction Charter Telecom PO 11257/117 - Information Services $ 27,002.08 taxes in West Vancouver, BC Phone System Upgrade Wolseley Canada Inc PO 4299,4306,4308/370,378 – Reg Water Ser. $ 24,194.03 taxes in Langley, BC Works Inventory – Pipes & Fittings

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H:\WP\2011\06\RPT\Mill-housing-HSPP-pl.docx

SCRD STAFF REPORT

DATE: June 6th, 2011

TO: Corporate and Administrative Services Committee - June 23rd, 2011

FROM: Peter Longhi, Chief Building Inspector and Bylaw Manager

RE: Mill Housing at Howe Sound Pulp and Paper

RECOMMENDATION THAT the Chief Building Inspector’s report regarding Mill Housing at Howe Sound Pulp and Paper be received for information.

BACKGROUND

Recommendation No. 2 Building Inspection [520] Variance to April 30, 2011

The Corporate and Administrative Services Committee recommended that the Chief Building Inspector’s report regarding Building Inspection, Function 520, Variance to April 30, 2011 be received;

AND THAT staff report back on what services are being provided related to the mill housing permits and the process in place to track when these buildings are no longer in use.

The Corporate and Administration Services Committee asked staff to report on the worker housing that Howe Sound Pulp and Paper is providing for their workers involved in the upgrading and maintenance of the mill. An excerpt from Zoning bylaw 310, indicating the correct zoning for the Mill, (Industrial-6), and the permitted uses for that zone is included as part of this report. Referring to 951.1 (4), it is permitted to construct facilities for temporary accommodation of employees during periodic maintenance or upgrades. Two new buildings have been constructed as permanent buildings to house up to 200 temporary workers accommodated in what can be described as small hotel rooms sharing common utilities, (dormitory style accommodation). These buildings take the form of pre-engineered and manufactured modular buildings on a concrete foundation. Parking has been provided on site in accordance with the Zoning Bylaw requirements. It is likely that these buildings will be occupied to some degree at all times as maintenance crews arrive and depart according to the Mill upgrade and maintenance schedules. One of the buildings was built as replacement structure, (an existing building was demolished), and the second was constructed as further accommodation in anticipation of workers involved in extensive renovations to the mill processing equipment. There are three other existing dormitories on site, for a total of five buildings housing temporary workers. The site has been previously approved to accommodate 540 temporary workers.

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Staff Report to Corporate and Administrative Services Page 2 of 2

2

Building Permits were issued after zoning compliance was met and the occupancy has been completed on all new buildings. The site is serviced with water through several independent licenses with the Province of BC and the Mill treats all their own effluent. Fire fighting is handled on site with cross trained employee fire fighting contingents, providing a 24-7 fire fighting service in this area. There are several fire hydrants and hose stations on site. The following is an excerpt from the Zoning Bylaw 310: 951 I6 Zone (Industrial Six) 951 On a site in an I6 Zone, Permitted Uses 951.1 Except as otherwise permitted in Part V of this bylaw the following and no other uses are permitted:

1) pulp and paper mills; 2) uses permitted in the Industrial 1 (I1) zone; 3) construction camps or yards; 4) facilities for the temporary accommodation of employees during periodic maintenance

and servicing of a pulp and paper mill; 5) oxygen manufacturing plants; 6) refuse disposal sites.

Siting of Structures 951.2 No structure shall be located within 7.5 metres of:

(i) a parcel line; or (ii) a zone boundary that abuts a RU2 (Rural 2) Zone.

Site Area 951.3 The minimum site area for each permitted use shall be 6000 square meters. Site Coverage 951.4 The site coverage of all buildings and structures shall not exceed 35%. Buildings Per Parcel 951.5 Subject to compliance with all other provisions of this bylaw, more than one principal building is permitted.

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SCRD STAFF REPORT

DATE: June 15th, 2011

TO: Corporate and Administrative Services Committee - June 23rd, 2011

FROM: Peter Longhi, Chief Building Inspector and Bylaw Manager

RE: Eco Energy Discount Bylaw

RECOMMENDATIONS THAT the Chief Building Inspector’s report regarding the Eco Energy Discount Bylaw be received for information;

AND THAT the Board approve the proposed Eco Energy Discount Bylaw 535.6 as amended.

Background:

At the June 9th Board Meeting the following resolution was adopted: Eco-Energy Discount It was moved and seconded

244/11 THAT discussion on "Sunshine Coast Regional District Building Amendment Bylaw No. 535.6, 2011" be deferred to the June Corporate and Administrative Services Committee;

AND THAT staff provide Directors a copy of the staff report presented at the May 19, 2011 Community Services Committee regarding the Eco-Energy Discount Program;

AND THAT Directors email the General Manager of Community Services the specific points of concern with the bylaw amendment for the eco-energy discount program;

AND FURTHER THAT staff draft a report with clarification of those points for the June Corporate and Administrative Services Committee meeting.

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2

Discussion:

Attached to this report is an updated Eco-Energy Bylaw. Staff were asked to consider fee discounts for energy upgrades for construction value less than the $50,000 specified in the previous bylaw draft. The updated draft includes this provision. The updated bylaw offers a $100 discount on the building permit fees for permits where renovations that include eco-energy upgrades and the construction value is less than $50,000. In some cases, building permits are required without fees for work such as solar hot water heating, geothermal heat installations or photo voltaic installations. No discount is offered in these cases as the fee discount is offered up front. It is important to recognize that where an owner has opted to undertake more than one energy saving project, the SCRD Program only qualifies them for a single discount on a building permit fee. There are other discount opportunities through the following programs:

• LiveSmart • Fortis BC • BC Hydro • Eco-Energy Program NRCAN, (Natural Resources Canada)

Full discount information can be found at http://www.scrd.ca/Green-Grants-and-Rebates

The SCRD Eco-Energy discount, in addition to those programs already offered for similar work by agencies listed above, is meant to encourage owners towards retrofitting existing houses with energy conserving renovations or to use new greener construction. Building permits are not required for certain energy saving measures that are available to home owners. Examples of SCRD permit discounts are shown below: Example One: This is where a homeowner chooses to install a solar hot water heating system and upgrade his attic insulation on an older house from R-20 to R-50. Current policy already exists eliminating any permit fees for the solar hot water heating and no permit is required to upgrade insulation from existing installations.

• The SCRD discount is offered up front for Solar Hot Water installation permits. • In addition, from LiveSmart, (at 100 percent coverage in the attic), a rebate of

$300 is offered.

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3

Example Two: When a homeowner undertakes a small addition to his home and, along with the addition, chooses to replace all the windows in the home with energy-star rated windows, a building permit would be issued for the addition. Once the work has completed and a final inspection has taken place, the owner would be eligible for a discount on the building permit fee.

• A discount would be offered based on the value of construction - $150 if the work was valued at over $50,000 or $100 if the value was less than $50,000. Other rebates may apply from other agencies, i.e., LiveSmart currently offers a rebate on window retrofits where Energy Star windows are used.

Example Three: A homeowner is building a new home and through this process must demonstrate prescriptive compliance or an Ener-guide rating for his/her new home upon completion. Part of the construction also involves the installation of a high efficient furnace, a current code requirement now.

• A rebate would apply if the Ener-guide rating exceeded the current required code minimum for new construction in accordance with Section b) of the Bylaw proposed. If a solar hot water system, installation of a heat pump, super high efficient heating system or geothermal heating system were to be added, a full discount of $150 would apply.

Recommendation: That the Corporate and Administration Services Committee consider the updated Bylaw 535.6 and refer it to the SCRD Board for approval. Respectfully Submitted; Peter Longhi

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BYLAW NO. 535.6

A bylaw to amend Sunshine Coast Regional District Building Bylaw No. 535, 2004 to provide for discounts to encourage energy conservation

The Board of Directors of the Sunshine Coast Regional District, in open meeting assembled, enacts as follows:

1. This bylaw may be cited as Sunshine Coast Regional District Building Amendment Bylaw No. 535.6, 2011.

2. Sunshine Coast Regional District Building Bylaw No. 535, 2004 is hereby amended as follows:

a) Insert a new Section B.1(17) as follows:

B.1.(17) Eco Energy Discount

Where a permit is required, a discount from the building permit fee otherwise payable shall be available to promote energy conservation as outlined in this bylaw.

a.) For a building permit that includes the installation of any one or more of the following:

i. Upgrade to energy star windows ii. Upgrade to R40 attic iii. Upgrade to R20 walls iv. Solar hot water heater v. Roof photo voltaics vi. Air to Air Heat Pump / ductless split vii. High efficiency furnace (renovations only) viii. Ultra high efficiency furnace (new construction only) ix. Geothermal system

with a construction value of $50,000 or more, the building permit fee that would otherwise be payable shall be discounted by $150, subject to a ‘pre’ and ‘post’ inspection; or with a construction value less than $50,000 the building permit fee that would otherwise be payable shall be discounted by $100, subject to a ‘pre’ and ‘post’ installation inspection.

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“Sunshine Coast Regional District Building Amendment Bylaw No. 535.6, 2011” Page 2

b.) In concert with a home energy assessment, and with a valid Ener-Guide rating certificate (blower test required) completed to the satisfaction of the Building Inspector, the building permit fee that would otherwise be payable shall be discounted as follows:

i. EG 83+ $150 ii. EG 80-82 $100 iii. EG 75-79 $50

c.) Only one discount will be applied per permit issued.

d.) Permits where no fee is payable are not eligible for the discount program. e.) Discounts will be applied upon confirmation of successful completion of project,

such that the full building permit fee shall be paid at the time of application for a building permit and any discount available under (a) or (b) above shall be returned to the applicant, without interest, upon completion of all inspections required under this Bylaw and confirmation of entitlement to the Eco Energy discount.

f.) This Section is deemed to be in force from the date of adoption to June 30, 2012.

READ A FIRST TIME this day of

READ A SECOND TIME this day of

READ A THIRD TIME this day of

ADOPTED this day of

________________________________ CORPORATE OFFICER

________________________________ CHAIR

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SCRD STAFF REPORT

DATE: June 14, 2011

TO: Corporate and Administrative Services Committee (June 23, 2011)

FROM: David Rafael, Senior Planner

RE: Sunshine Coast Housing Committee

RECOMMENDATIONS:

THAT the Corporate and Administrative Services Committee (CAS):

a) reviews the attached documents (Attachment C);

b) proposes any alterations;

c) considers whether to recommend that the SCRD approve them;

d) proposes a first and second choice for a proportional funding from the population, dwelling or assessment approaches;

e) identifies a funding mechanism, either a new function or from the existing grants function;

and recommend them to the SCRD Board for adoption;

AND THAT SCRD staff provide the Town of Gibsons and the District of Sechelt recommendations from the CAS Committee and if time allows SCRD Board resolutions, for their July committee cycle.

BACKGROUND

On March 24, 2011, the SCRD Board adopted the following resolution:

147/11 Recommendation No. 2 Affordable Housing Committee

THAT the report titled “Sunshine Coast Affordable Housing Committee” dated March 3, 2011 be received;

AND THAT the establishment of a Sunshine Coast Affordable Housing Committee be supported in principle;

AND FURTHER THAT an intergovernmental meeting be scheduled with the SCRD Rural Area Directors, and Councils from the Town of Gibsons, District of Sechelt, Sechelt Indian Government District, and Squamish First Nation to further refine the proposed Memorandum of Understanding and Terms of Reference and to discuss next steps.

Both the District of Sechelt and the Town of Gibsons approved the Housing Committee in principle (Attachment A).

On June 9, 2011, the Technical Advisory Group (TAG) arranged for and the SCRD hosted a workshop attended by several SCRD Directors and Councillors from the Town of

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Staff Report to June 23, 2011, Corporate and Administrative Services Committee Regarding Sunshine Coast Housing Committee

H:\PLN\6410-01 Planning_Projects\Affordable Housing\Regional Committee\CAS June 2011\CAS REPORT June 23 11.docx

Gibsons/District of Sechelt and members of the Technical Advisory Group. The Sechelt Indian Government District Council and Squamish Nation Council were invited; however they were not able to attend and have stated they are not interested in participating in the proposed committee at this time. A list of attendees is included in Attachment B. The workshop was facilitated by Betty Baxter.

DISCUSSION

The workshop considered the following documents:

1. Draft Memorandum of Understanding (MoU) 2. Draft Terms of Reference (ToR) 3. Draft Budget 4. Coordinator Job Description

The intention of this workshop was to make changes that were acceptable to all present and provide revised versions for each local government to approve. The workshop agreed that the committee should be called the “Sunshine Coast Housing Committee”. It was also confirmed that the Committee should be managed by a not for profit organisation to be determined at a later date. This party would be responsible for hiring and managing the proposed committee coordinator.

The workshop facilitator, taking input from the workshop attendees, made minor changes were made to the MoU and ToR to improve clarity and include background information. It was confirmed through the workshop that the intention of the proposed Committee is to provide advice and assistance and is not a decision making body. The issue of whether elected officials should have a vote was resolved in that all members of the proposed Committee could vote. The amended documents are provided in Attachment C.

There was a discussion about the term for the proposed Committee. One person considered that the term should be one year with a formal review of work done and a decision to renew the Committee at that point. Some other felt three years was a more reasonable period to allow the Committee the time to become established and to produce tangible results. Another view was that two years with a review of progress at the end of one year was a reasonable compromise; the one year review would not be a point where the Committee would be considered for renewal. This seemed to have the most support and is the option included in the revised documents.

Another part that was added was a set of goals that the Committee should achieve in its first term. These are:

Set the foundation for ongoing Committee work and housing projects by:

- determining priority projects that are feasible in the short term

- monitoring housing needs via updates to the housing study as needed;

Set out and meet the criteria for one specific housing project to support within the next 5 years; and

Develop one specific partnership to pursue the above housing project.

There was little discussion about the budget and the job description. The First Nations would continue to be informed about progress and invited to participate in the Committee, should it be established.

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There was discussion about how each local government should contribute towards funding the Committee. A table was presented showing the proportional costs based upon 2006 Census population and number of dwellings. The workshop asked for four alternatives. The first based upon assessed value of residential and commercial combined and the second a blend of population/number of dwellings/assessed value. A rough calculation indicated that using assessed value would result in 2/3 of the cost going to the SCRD; there was not time at the workshop to do a more detailed breakdown (such as what each electoral area would contribute under this option). Table 1 shows the totals fro each option based on a otoal of $40,000. Attachment D shows all four options in detail. At the workshop, there was not time to identify a preferred option and it was felt that this would be best done by each local government.

In order to assist reaching a conclusion, staff were directed to provide all four options to each and ask that a 1st and 2nd choice be identified with the hope that this would lead to a clear favourite.

Table 1: Total of $40,000 Option 1 Population

Option 2 Dwellings

Option 3 Assessed Values

Option 4 Blend

Town of Gibsons $6,215.81 $5,451.73 $4,213.45 $5,293.66

District of Sechelt $12,565.40 $11,512.50 $10,430.64 $11,502.85

SCRD as a whole $21,218.79 $23,035.77 $25,355.91 $23,203.49

West Howe Sound (Area F) $3,321.94 $4,869.64 $5,693.36 $4,628.31

Elphinstone (Area E) $5,279.43 $4,142.02 $3,117.41 $4,179.62

Roberts Creek (Area D) $4,915.28 $4,255.20 $4,351.04 $4,507.17

Halfmoon Bay (Area B) $3,802.02 $4,139.32 $5,038.71 $4,326.68

Egmont/Pender Harbour (Area A) $3,900.12 $5,629.59 $7,155.38 $5,561.70

If the SCRD choose to move forward with the Committee, the source for funding needs to be identified One issue is whether by participating in and funding a Regional Housing Committee, there is a need to establish a new function through a referendum or alternative approval process as there is no ‘Housing’ function within the SCRD. An alternative may be to provide funds from within current budgets to support a dedicated grant to the not-for-profit organisation that would be bound by a service delivery contract.

It is hoped that should all three local governments approve the documents and identify an agreed upon proportional funding option, the Memorandum of Understanding could be signed at the Intergovernmental Meeting to be held in September.

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CONCLUSION

The Corporate and Administrative Services (CAS) Committee is asked to:

a) review the attached documents (Attachment C);

b) propose any alterations;

c) consider whether to recommend that the SCRD approve them;

d) propose a first and second choice for proportional funding;

e) identify a funding mechanism, either a new function or a dedicated grant;

and recommend these to the SCRD Board for approval.

SCRD staff will provide the Town of Gibsons and the District of Sechelt recommendations from the CAS Committee and if time allows SCRD Board resolutions, for their July committee meeting cycle.

_____________________________

David Rafael, Senior Planner

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ATTACHMENT A Town of Gibsons.

Regular Meeting of Council Minutes

Tuesday, March 15th, 2011

8.2.4 Establishment of a Sunshine Coast Affordable Housing Committee

MOVED by Councillor Curry, SECONDED by Councillor Johnson

THAT Council support in principle the establishment of a Sunshine Coast Affordable Housing Committee;

AND THAT the Technical Advisory Group (TAG) be requested to consider coordinated suggestions from the Town of Gibsons, District of Sechelt, and the Sunshine Coast Regional District, and bring back a final draft of the Memorandum of Understanding, Terms of Reference and Job Description for consideration.

CARRIED (R2011-113)

District of Sechelt

Minutes – Regular Council Meeting

March 16, 2011

Res. No. 141-03/2011

Recommendation No. 4 - Sunshine Coast Affordable Housing Committee

4) That the report from the Community Planner dated February 28, 2011 regarding a Sunshine Coast Affordable Housing Committee be received.

Recommendation No. 5 - Sunshine Coast Affordable Housing Committee

5) That Council support in principle the establishment of a Sunshine Coast Affordable Housing Committee. Recommendation No. 6 - Sunshine Coast Affordable Housing Committee

6) That the Affordable Housing Technical Advisory Group be requested to consider any suggestions from District of Sechelt, Town of Gibsons and Sunshine Coast Regional District and bring back a final draft of the Sunshine Coast Affordable Housing Committee Memorandum of Understanding, Terms of Reference and Job Description for consideration.

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ATTACHMENT B Participants at the June 9, 2011, Workshop Facilitator

Betty Baxter SCRD

Director Nohr Director Shugar Director Lewis Director Graham David Rafael, Senior Planner (TAG member) Mark McMullen, Manager Planning and Development

Town of Gibsons

Mayor Janyk Councillor Johnson Councillor Tretick Jeffrey Paleczny, Development Services Coordinator (TAG member)

District of Sechelt

Mayor Inkster Councillor Lutes Councillor Thirkell Andre Boel, Community Planner (TAG member)

Social Planning Council

Stacia Leech (Tag member) Vicki Dobbyn (TAG member)

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ATTACHMENT C DRAFT

MEMORANDUM OF UNDERSTANDING

SUNSHINE COAST HOUSING COMMITTEE

Preamble: In July 2006, the final report of the Sunshine Coast Affordable Housing Study by Margaret Eberle of Eberle Planning and Research was delivered to the S.C. Social Planning Council by the Sunshine Coast Affordable Housing Task Force. In 2009, this report was updated by Margaret Eberle. The original report identified priority groups identified as “living in accommodation that does not meet the standards of adequacy, suitability or affordability and that have no other options”. In 2006 the following five groups were identified as in the greatest need:

- low income renters - people with special needs - young families - seniors with support needs - homeless persons

In 2009, groups meriting further attention include:

- single person households, age 45 and older in both rented and owned homes - older families, predominately in owned homes - renters age 30 and up

Both these studies emphasize the need for a coordinated approach to address the housing issues on the Sunshine Coast. Both emphasize that demographic and economic shifts will affect which group is most in need at any particular time. There is acknowledgement that some groups, eg homeless persons and people with special needs may have targeted programs to address their housing needs. The low income renters, and young families are in need of “workforce housing” in 2011. Seniors with support needs are also not targeted by region-wide programs at this time. It is in the spirit of addressing the housing of these groups that this Memorandum of Understanding is undertaken at this time.

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This Memorandum of Understanding (“MOU”) is dated for reference the _______day of___________, 2011.

BETWEEN:

The District of Sechelt Box 129, Sechelt, B.C. V0N 3A0

AND: The Town of Gibsons Box 340, Gibsons, B.C. V0N 1V0 AND: The Sunshine Coast Regional District 1975 Field Road, Sechelt, B.C. V0N 3A1 (Referred to collectively as the “Parties”) WHEREAS:

1. The Parties agree that they have the following common goals:

a. To provide leadership and coordination for the region in the area of attainable and affordable housing.

b. To collaboratively research, facilitate, and coordinate the provision of affordable housing on the Sunshine Coast.

2. To achieve these goals the Parties agree:

a. To establish a Sunshine Coast Housing Committee.

b. To jointly approve Terms of Reference for a Sunshine Coast Housing Committee. c. To establish a Coordinator position to support and undertake the work of the

Sunshine Coast Housing Committee.

d. To jointly fund, on a proportional basis, the costs of the Sunshine Coast Housing Committee, including a Coordinator position.

c. To contract with a non-profit society selected by the Committee to administer the funds.

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THEREFORE, in consideration of these goals and agreements: 1. The term of the MOU is ________, 2011 to _____, 2013, with a review in 2012. The

Parties will advise the other Parties in writing not less than four (4) months prior to end of this term their proposed commitment for a following term.

2. The Sunshine Coast Housing Committee Terms of Reference are attached as Appendix

A.

3. The Funding Schedule for 2011, 2012, and 2013 is: [INSERT FUNDING TABLE]

4. The annual budget for 2011 is attached as Appendix B. The Sunshine Coast Housing Committee will provide budgets for 2012 and 2013 at least two months prior to the beginning of the fiscal year.

5. The Sunshine Coast Housing Committee Coordinator job description is attached as

Appendix C.

6. This Agreement may be executed in any number of original counterparts, with the same effect as if all the parties had signed the same document, and will become effective when one or more counterparts have been signed by all the parties and delivered to each of the parties. All counterparts shall be construed together and evidence only one agreement, which, notwithstanding the dates of execution of any counterparts, shall be deemed to be dated the reference date set out above, and only one of which need to be produced to any purpose.

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IN WITNESS WHEREOF the Corporate Seal of the SUNSHINE COAST REGIONAL DISTRICT was hereunto affixed in the presence of: Chair Corporate Officer

) ) ) ) ) ) ) ) ) )

C/S

IN WITNESS WHEREOF the Corporate Seal of TOWN OF GIBSONS was hereunto affixed in the presence of: Mayor Corporate Officer

) ) ) ) ) ) ) ) )

C/S

IN WITNESS WHEREOF the Corporate Seal of DISTRICT OF SECHELT was hereunto affixed in the presence of: Mayor Corporate Officer

) ) ) ) ) ) ) ) ) )

C/S

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IN WITNESS WHEREOF the Corporate Seal of the SUNSHINE COAST REGIONAL DISTRICT was hereunto affixed in the presence of: Chair Corporate Officer

) ) ) ) ) ) ) ) ) )

C/S

IN WITNESS WHEREOF the Corporate Seal of TOWN OF GIBSONS was hereunto affixed in the presence of: Mayor Corporate Officer

) ) ) ) ) ) ) ) )

C/S

IN WITNESS WHEREOF the Corporate Seal of DISTRICT OF SECHELT was hereunto affixed in the presence of: Mayor Corporate Officer

) ) ) ) ) ) ) ) ) )

C/S

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Appendix A

Draft Terms of Reference for

Sunshine Coast Housing Committee Purpose

To provide leadership and coordination for the region in the area of attainable and affordable housing.

Authority

This Committee and its membership will be established by the Memorandum of Understanding (MOU) between the Sunshine Coast Regional District, the Town of Gibsons, the District of Sechelt. This set of Terms of Reference will guide the Committee’s work.

Responsibilities

To provide a forum for monitoring, advocacy and information exchange regarding affordable housing needs on the Sunshine Coast.

To identify the diversity of attainable type of housing possible with the aim of supporting demographically balanced communities.

To facilitate partnerships and education regarding attainable housing on the Sunshine Coast.

To educate Sunshine Coast communities on types of housing possible and needed on the Sunshine Coast.

Make recommendations to the parties of the MOU on housing matters.

Advise local governments regarding decisions to be made on affordable housing.

Promote collaboration between local governments, non-profit sector and for profit sector in pursuing funding for affordable housing.

Provide a continued forum for the analysis of housing need and responses.

Support the region’s non-profit sector through advocacy and information-sharing.

Continue to monitor the need for a housing authority.

Membership

2 representatives from non-profit housing providers

1 representative of Social Planning Council

1 representative of financial services sector

2 representatives of development and building sector

1 representative of real estate sector

1 staff representatives for each of the MOU signatories

1 elected official from each of the MOU signatories

Members identified in the first five bullets are to be appointed by consensus from all parties of the MOU.

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Chair, voting and quorum

Decisions of the committee shall be by consensus

The chair is one of the members, and will be elected as chair by the committee members.

The Committee will establish a process for meetings, recommendations and decisions and the Terms of Reference be amended as required to incorporate these processes.

Until such time as amendments are incorporated decisions and recommendations will be approved by a majority of those attending the meeting.

Quorum will be half of the number of members on the Committee.

Reporting responsibilities

A yearly report combined with a plan for the upcoming year will be provided to each of the MOU parties for approval.

Support

The committee will be supported by a paid coordinator. Funding details are included in the MOU.

Meeting Schedule

The Committee will meet at least quarterly

The Committee will organize at least one affordable housing forum event for elected officials, stakeholders and interested community members to highlight relevant information regarding affordable housing needs.

Meetings of the Committee shall be recorded and made available to MOU parties and the public.

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Appendix B

Regional Affordable Housing Committee Annual Budget:

Coordinator (contract position)

30,000

Consultants 2,000

Meeting expenses (six per year) and Forum expense

1,400

Operating expenses – office supplies, photo copying, printing, accounting, administration , conference fees

5,000

Travel expenses 1,600

Total: $40,000

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Appendix C Job Description

Coordinator Sunshine Coast Affordable Housing Committee

Purpose: Support and undertake the work of the Sunshine Coast Affordable Housing Committee.

Accountability: The work of the Coordinator will be directed by the Sunshine Coast Affordable Housing Committee through its Chair. Personnel and administrative requirements will be handled by a non-profit society.

Responsibilities:

1. Assist in the implementation and monitoring of the priorities of the Committee.

2. Monitor affordable housing research, policy, and funding developments and opportunities nationally, provincially, regionally and locally and update Committee members and stakeholders as appropriate.

3. Attend Committee meeting and provide administrative support by agenda setting with the chair, ensuring agendas and other meeting material is circulated, and ensuring minutes are recorded and distributed. Coordinate all meeting logistics. Provide regular reports to the Committee.

4. Encourage innovative approaches and partnerships that further the affordable housing vision.

5. Develop and maintain positive working relationships with representatives from each of the Committee member’s organizations and sectors. Communicate with other groups, businesses, and associations to promote awareness and collaboration in the field of affordable housing.

6. Develop and maintain positive working relationships with local media, politicians, key policy makers, and community leaders, raising awareness about affordable housing and the priorities of the Committee.

Qualifications:

1. Experience in the housing sector and the non-profit sector

2. Experience in organizational management and support of volunteer leadership

3. Extensive knowledge of local, provincial and federal affordable housing issues

4. Excellent written and verbal communication skills

5. Skill in designing and implementing presentations

6. Skill in public consultation processes

7. Excellent computer skills including Work, Excel, and presentation software

8. Home office and own transportation required

Hours: Approximately 60 hours per month on a flexible basis; occasional evening and weekend work

Pay: Negotiable up to $40 per hour on a contract basis

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ATTACHMENT D

Option 1 Population % of $40,000 $20,000

Option 2 Private

Dwellings % of $40,000 $20,000

Number Total Pop Proportion Proportion Number

Total Dwell Proportion Proportion

Town of Gibsons 4,182 15.54% $6,215.81 $3,107.91 2,023 13.63% $5,451.73 $2,725.86

District of Sechelt 8,454 31.41% $12,565.40 $6,282.70 4,272 28.78% $11,512.50 $5,756.25

SCRD as a whole 14,276 53.05% $21,218.79 $10,609.39 8,548 57.59% $23,035.77 $11,517.89

West Howe Sound (Area F) 2,235 8.30% $3,321.94 $1,660.97 1,807 12.17% $4,869.64 $2,434.82

Elphinstone (Area E) 3,552 13.20% $5,279.43 $2,639.71 1,537 10.36% $4,142.02 $2,071.01

Roberts Creek (Area D) 3,307 12.29% $4,915.28 $2,457.64 1,579 10.64% $4,255.20 $2,127.60

Halfmoon Bay (Area B) 2,558 9.51% $3,802.02 $1,901.01 1,536 10.35% $4,139.32 $2,069.66

Egmont/Pender Harbour (Area A) 2,624 9.75% $3,900.12 $1,950.06 2,089 14.07% $5,629.59 $2,814.79

Total 26,912 14,843

Source: 2006 Census Source: 2006 Census

Option 3

Assessed Value % of $40,000 $20,000

Option 4

Blend of all three % of $40,000 $20,000

Total AV Proportion Proportion Total Cost Proportion Proportion

Town of Gibsons $900,931,004 10.53% $4,213.45 $2,106.73 13.23% $5,293.66 $2,646.83

District of Sechelt $2,230,304,779 26.08% $10,430.64 $5,215.32 28.76% $11,502.85 $5,751.42

SCRD as a whole $5,421,664,497 63.39% $25,355.91 $12,677.96 58.01% $23,203.49 $11,601.75

West Howe Sound (Area F) $1,217,369,010 14.23% $5,693.36 $2,846.68 11.57% $4,628.31 $2,314.16

Elphinstone (Area E) $666,573,404 7.79% $3,117.41 $1,558.71 10.45% $4,179.62 $2,089.81

Roberts Creek (Area D) $930,351,321 10.88% $4,351.04 $2,175.52 11.27% $4,507.17 $2,253.59

Halfmoon Bay (Area B) $1,077,390,171 12.60% $5,038.71 $2,519.36 10.82% $4,326.68 $2,163.34

Egmont/Pender Harbour (Area A) $1,529,980,591 17.89% $7,155.38 $3,577.69 13.90% $5,561.70 $2,780.85

Total $8,552,900,280

Source: 2011 Assessed Values (commercial and residential) Calculated by adding 1/3 from each previous option

138

H:\WP\2011\06\RPT\SC-Museum-Archives-grant-jf.doc

SCRD STAFF REPORT

DATE: June 1, 2011


FROM: Joanne Fraser - Administrative Assistant, Corporate Services

RE: Sunshine Coast Museum & Archives - Roof Replacement

RECOMMENDATION

THAT the Administrative Assistant’s report regarding the Sunshine Coast Museum & Archives – Roof Replacement be received; AND THAT the 2011 and 2012 budget be amended to reflect the $7,000 grant to the Sunshine Coast Museum & Archives toward replacing the roof be funded from the Greater Gibsons Community Participation, Function 126, as opposed to Grants-in-Aid, Areas E and F, Function 123. BACKGROUND At the March 24, 2011 Regular Board Meeting, Resolution No. 146/11 was adopted, excerpt as follows:

Recommendation No. 19 Grants-in-Aid (Areas E and F) THAT, based on the final accounting of the project, a grant of up to $14,000 be provided to the Sunshine Coast Museum and Archives Society over 2011 and 2012 toward the roof replacement of the building they occupy in the Town of Gibsons; AND THAT the 5-Year Financial Plan, 2011 – 2015, for Grants-in-Aid, Areas E and F [123] be approved as presented.

DISCUSSION Upon further review, Directors Turnbull and Lewis have requested that grant funding for the roof replacement for the current site of the Sunshine Coast Museum and Archives be paid from the Greater Gibsons Community Participation, Function 126, as opposed to Grants-in-aid, Areas E and F, Function 123. A resolution is required to amend the budget accordingly.

Q

139

R

140

Following the letter and discussion paper we sent out to all local governments in February, and public input, the Board of Education selected the option below to request the Minister of Education for an electoral variation in SD#46. Please note Ministry guidelines state “The views of appropriate municipal and regional board officials should be obtained as well as the views of other special interest groups (e.g. First Nations) which will have an interest in this matter.”

Seven trustees: 1 Rural Area 1; 3 Sechelt & SIGD; 3 Roberts Creek-‐Gibsons. This change more logically moves the SIGD to the Sechelt area, from the current Rural Area 2 (which combines the SIGD with rural areas D, E & F) taking a trustee seat with it. This should enhance the chances of a Band member being elected in an electoral area closer to SIGD lands (and in Sechelt traditional territories), and recognizes that the Sechelt area is growing more quickly than the Gibsons area. Secondly, this change combines the Town of Gibsons with rural areas D, E and F. This, again, is a logical move when all these electoral areas are relatively close together and the Town is in fact surrounded by areas F and E (despite being separated from them in the current breakdown of electoral areas). Furthermore, students from the Town and these three electoral areas all tend to go to the same secondary school, Elphinstone, and the district organizes all schools in these four electoral areas as part of the same “family grouping” (for budgeting and other collaboration). The first chart shows our proposal, and second chart the status quo.

SD#46 Electoral Area

Number of Trustees

Population (2006 census)

Trustee-‐to-‐pop ratio

’09-‐10 enrolment in

area (exc. SCAS)

Trustee-‐to-‐enrolment

ratio

Rural Area 1 (Areas A & B)

1 A: 2,624; B: 2,558 Total: 5,182

1 : 5,182

465

1 : 465

Sechelt 2 Total: 8,454 1 : 4,227 1,079 1 : 539.5 Gibsons 1 Total: 4,182 1 : 4,182 976 1 : 976 Rural Area 2 (Areas D, E & F, SIGD)

3 SIGD: 827; D: 3,307; E: 3,552 F: 2,235 Total: 9,921

1 : 3,307

596

1 : 198.66

SD#46 Electoral Area

# of Trustees

Population (2006 census)

Trustee-‐to-‐pop ratio

’09-‐10 enrolment in

area (exc. SCAS)

Trustee-‐to-‐enrolment

ratio

Rural Area 1: (Areas A & B)

1 A: 2,624; B: 2,558 Total: 5,182

1 : 5,182

465

1 : 465

Sechelt 3 DoS: 8,454 SIGD: 827 Total: 9,281

1 : 3,093.6 1,079 1 : 359.6

Gibsons Area 3 D: 3,307; E: 3,552 F: 2,235; G: 4,182 Total: 13,276

1 : 4,425.3 1,572 1 : 524

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ELVES CLUB C/O Deanna Hoversland 598 Pratt Road Gibsons, BC V0N 1V4 604-886-0586 Dear Sir or Madame: The Elves Club is a non profit society that has been delivering Christmas hampers to the needy in our communities since 1972; last year we delivered 760 hampers. We are hosting a Christmas in July fundraiser dance on July 30th and we are wondering if we could ask for a door prize donation from your company or organization. We would appreciate any help that you can offer for this endeavour but we also understand the economic times that we are in have caused a great strain on all aspects of life and it may not be feasible for your company or organization to assist us at this time. We wish you good luck and our thanks and appreciation for your time. Yours truly, Deanna Hoversland Treasurer Elves Club

S

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corporate and administrative services ...corporate and administrative services committee june 23,...

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