the corporation of delta 2013 annual report

The Corporation of Delta

2013 Annual Report

The Corporation of Delta - 2013 Annual Report 1

table of contents

Mayor’s Message 2

Delta Municipal Council 4

Chief Administrative Officer’s Report 5

Organizational Structure 6

About Delta 7

Delta in Numbers 9

Department Overviews 15

Departmental Goals and Objectives 16

The Office of the Chief Administrative Officer 18

Human Resources and Corporate Planning 20

Legal Services 22

Property Use and Compliance 24

Office of Climate Action and Environment 26

Office of the Municipal Clerk 28

Community Planning and Development 30

Engineering 32

Finance 34

Parks, Recreation and Culture 36

Fire and Emergency Services 38

Corporate Emergency Programs: Fire and Emergency Services 40

Delta Police 42

2012 Audited Financial Statements 44

Permissive Tax Exemptions 66

On behalf of Council, I am pleased to present the 2013 Annual Report for The Corporation of Delta.

We would like to thank the residents and businesses of this wonderful community, our staff and volunteers for their commitment and dedi-cation that make Delta a great place to live, work and play!

Keeping our communities safe and accessible through improvements to transportation infrastructure and improved facilities has been a focus of the past year. We have continued to move forward with the Neighbourhood Road Improvements Plan and successfully negotiated a partnership with the Province for $7 million worth of improvements to Highway 99 and the Matthews Interchange, a project that will begin in 2013 and be completed in 2014.

Construction commenced on the new Delta Community Animal Shelter, a much-needed replacement to the old building, that will see improvements in efficiencies and provide the community with a new gathering place.

Recognizing the value and importance of maintaining Delta’s heritage and celebrating our agricultural history, we are proud to highlight the moving and restoration of the Harris Barn.

We continued to take significant steps towards protecting the environment in Delta and ensuring the secu-rity of our wetlands for future generations. We are projecting an 18 per cent reduction from 2007 levels in the amount of greenhouse gas emissions that Delta produces by the end of the year.

Looking ahead, we have many new projects scheduled and several ongoing projects for completion in 2013. Some notable highlights include the expansion of the North Delta Recreation Centre, improvements at the Arthur Drive and Ladner Trunk Road Intersection, completion of the North Delta Area Plan and continued ef-forts towards the revitalization of Scott Road.

A new corporate website will be launched in the Fall of 2013 further enhancing our constituents’ access to information and creating an even more open and transparent municipal government.

It truly is an honour and pleasure to be Mayor of such a vibrant and thriving community. I take great pride in knowing that each day we work to exceed our citizens’ expectations, while always remaining fiscally respon-sible and sound.

Lois E. Jackson

Mayor


mayor’s message

Our Mission

To provide a healthy workplace and foster

a safe, vibrant, sustainable community

through excellence in municipal services

honouring culture, heritage and the

environment.

Left to right, back row: Councillor Ian Paton, Councillor Scott Hamilton, Councillor Robert Campbell, Councillor Bruce McDonald

Left to right, front row: Councillor Sylvia Bishop, Mayor Lois E. Jackson, Councillor Jeannie Kanakos


Delta municipal council


As Delta’s Chief Administrative Officer, it is my responsibility to ensure the Annual Report fulfills the requirements of the Community Charter which sets out stringent reporting requirements for all municipalities in British Columbia. I am proud to state that this Annual Report meets and exceeds those requirements and provides a comprehensive and accurate account of Delta’s business and financial transactions during 2012.

In 2012, we saw the successful completion of a number of significant projects in Delta, including the construction of a new animal shelter and the opening of the 80th Street overpass. With respect to economic investment, Delta has just negotiated a Memorandum of Agreement with Dayhu for the development of a 900,000 square foot commercial distribution centre on industrial land at Boundary Bay Airport that is expected to bring 1,000 new jobs to Delta. We are also working in partnership with the Provincial government to implement significant improvements to the Highway 99 and Matthews Interchange, and have been successful in obtaining senior government funding for the Ladner Habour Dredging project. We will also continue to work closely with the Province and other stakeholders on the tunnel replacement

project.

Looking ahead, we expect to remain busy in 2013, working to bring quality services and improved infrastruc-ture while remaining fiscally responsible and maintaining healthy financial reserves. We are proud to report that our general debt will be down to $2.6 million by the end of 2013; a significant drop from the high of $44.7 million in 2000. With our continued commitment to “pay-as-you-go” funding, in just a few more years the general debt will be entirely eliminated.

As you read this report, keep in mind that these achievements are a result of the leadership, dedication and teamwork that exists between departments and staff at Delta. I would like to acknowledge the hard work and dedication of our Department Directors, Management Staff, CUPE Local 454, Firefighters IAFF 1763, Police and Police civilian members. It is through all our employees’ hard work that 2012 has been another successful year. ‘

I would also like to acknowledge and thank all of the citizens that contribute to our community and make Delta an extraordinary place to live, work and play.

George V. Harvie

Chief Administrative Officer

chief aDministrative officer’s report

Mayor & Council

Municipal Solicitor

Director HR & Corporate

Planning

Chief Constable

Fire Chief

Chief Administrative Officer

Advisory Boards - Apppointed by CouncilPolice Board

Residents | Property Owners | Business

Director Engineering

Office of the Municipal Clerk

Manager

Property Use & Compliance

Director Finance

Director Community Planning &

Development

Director Parks, Recreation

& Culture

organizational structure

about Delta

Just 30km south of the heart of Vancouver, Delta is a 364 square kilometre rural oasis bordered by the Fraser River on the north, the U.S. border and Boundary Bay on the south, the City of Surrey on the east and the Strait of Georgia on the west.

Known as the sunniest region in the Lower Mainland, Delta is made up of three distinct and thriving com-munities: Ladner, North Delta and Tsawwassen that are home to over 100,000 residents with an estimated household average income of 30% higher than the Canadian average.

The stable prosperity of the community makes it attractive for businesses to choose as their preferred loca-tion and is currently one of the fastest-growing industrial areas in Greater Vancouver. Agriculture remains our primary industry with over 7,703 hectares of active farmland within our borders (42.5 per cent of the total land area).

Delta has a hospital, an airport, libraries, museum and archives, sports and recreational facilities, and many bike and walking trails in a diverse network of parks including waterfront parks on the Fraser River, Boundary Bay and Strait of Georgia.


the corporation

of Delta

Delta in numbers


Delta in numberspopulation growth 2001-2011

2011 population - greater vancouver area 2011 population growth comparison


* Based on an average residential home with assessed value of $550,500 Note: if eligible for full provincial home owner grant, taxes are reduced by $570 ($845 if over 65 years of age or disabled).

Delta in numbers2012 tax rate comparisons by municipality

Data Provided by the Ministry of Community, Sport and Cultural Development

average residential tax and utilities bill*

Where are your property taxes allocated*


Delta in numbers

assessment for general taxation

general assessment and taxation statistics

general revenue fund assessment and taxation by proptery class


Delta in numbers

assessment for general taxation

reserves 2008-2012


Delta in numbersland area - square Kilometres 2011 number of Dwellings

* Includes new building and renovations + Includes: Controlled Substance Inspections, Demolition, Fire Damage Repair, Residential Accessory, Residential Coach House, Sign, To Complete

Department overvieWs

2013

Departmental goals anD objectives


Department Objectives Measures

Office of the Chief Administrative Officer

Ensure Council direction is carried out.

Complete all council motions, directives and resolutions in a timely manner.

Provide high quality, cost -effec-tive service to the residents and businesses of Delta.

Oversee departmental responsibilities such as: annual budget and financial plan, management of capital assets and services and fulfillment of employer requirements related to Delta staff.

Human Resources & Corporate Planning

Fulfill employer responsibilities. Human Resource management: fill vacancies; resolve grievances; employee skills training and professional development; occupational health & safety.

Legal Services Provide Council and staff with timely, accurate and practical legal advice.

Legal advice provided is cost effective and claims are initiated and resolved efficiently.

Identify, minimize and manage risk in a cost effective way.

Oversee a program of risk control measures through policies and procedures and risk financ-ing arrangements.

Office of Climate Action and Environment

Coordinate and implement corpo-rate climate action measures to promote corporate sustainability and reduce Delta’s carbon foot-print.

Reduction in the levels of corporate green-house gases produced. Significant number of complaints resolved as well as education and outreach programs completed.

Property Use and Compliance Provide proactive and reactive property use compliance through public awareness, enforcement, registration and inspections.

Number of bylaw enforcement and animal con-trol calls for service, secondary suites inspected and business licenses issued.

Office of the Municipal Clerk To provide administrative and support services to facilitate the democratic decision-making process.

Coordination of Council and committee meet-ings; processing of all bylaws, agreements, and correspondence; oversee the election process.

Community Planning and Development

Support Council in establishing a vision, policies and plans for the future growth and development.

Preparation and adherence to Official Commu-nity Plan.

Provide the public with timely and efficient services for all forms of applications, permits, inquiries and concerns.

Timely coordination of applications, zonings, permits, land use issues and technical queries.


Engineering Administer sustainable planning and management of corporate infrastructure through replace-ment, renewal and maintenance programs.

Develop and maintain long range plans for each of the utilities and the roads network through the annual capital plan.

Ensure efficient and effective de-livery of services to residents and business of Delta, through annual work plans.

Identify, implement and monitor results of an-nual operational work plans.

Finance Provide leadership through de-velopment and implementation of strategic plans consistent with Corporate goals.

Develop and oversee the Five year Financial Plan through the business plan workshop and budget process.

Comply with legislative require-ments

Preparation of the annual audited financial statements.

Fire Maintain the highest level of fire protection and emergency services to the community in accordance with the governing legislation as well as support the directions of Council.

Ensure staff training and development is com-pleted in accordance with corporate goals and emergency programs. Delivery of community outreach programs is accessible.

Parks, Recreation and Culture Deliver recreational and commu-nity, arts and cultural services in an effective, efficient and afford-able manner.

Ensure programming delivered to the commu-nity is safe, enjoyable, and cost effective and promotes healthy living within the community.

Maintain and operate corporate buildings and facilities with a high standard of care and within all ap-plicable safety regulations.

Ensure civic buildings remain in good condition and operate efficiently.

Police To achieve the goals set in the Delta Police Department Strategic Plan 2011 – 2014 – leadership from everyone; facility enhance-ment; Delta roads safest in BC; strategic crime reduction; innova-tive specialization services; and leading edge technology.

Continuous gathering and sharing of informa-tion through a two way communication process in order to strengthen the strategic plan linkages and action plans.

2013

Departmental goals anD objectives

the office of the

chief aDministrative officer

2012 Achievements• Negotiated a partnership with

the Provincial government for improvements to Highway 99, including an 80 Street off-ramp and Matthews Interchange enhancements.

• Brought forward municipal is-sues associated with the South Fraser Perimeter Road and Deltaport.

• Undertook a key coordination role in gaining the Ramsar Des-ignation for Burns Bog.

• Lobbied for ongoing support and improvements to Boundary Bay Airport.

• Represented Delta’s interests on regional-wide issues at the Re-gional Administrators Advisory Countil (RAAC).

• Supervised construction of the new Delta Community Animal Shelter ensuring the project was completed on time and on

budget.

• Oversaw the completion of 80 Street Overpass ensuring it met time and budget constraints.

• Secured an exchange of land with the Delta School District at ten sites throughout the mu-nicipality for farmland, parkland, sports fields, playgrounds and school grounds.

• Lobbied for improvements and funding for Ladner Harbour Dredging and George Massey Tunnel traffic congestion

• Negotiated a Memorandum of Agreement with Dayhu Group for the development of a 900,000 square foot commercial distribution centre on industrial land at Boundary Bay Airport.

• Coordinated implementation of a Feral Rabbit Management Plan.

The Office Of The chief AdminisTrATive Officer provides leadership and coordinates with management and staff to assist departments in meeting their responsibilities. the cao ensures that all departments utilize effective and efficient management principles and challenges each department to strive for better performance.

ProgrAms & servicesThe Chief Administrative Officer is responsible to Council for the efficient management of the municipal work-force, and for seeing that Council’s directions and policies are carried out. The CAO provides leadership to the Cor-poration of Delta and coordinates the departments in the discharge of their responsibilities. The CAO oversees the following functional areas and departments:


The Police Department coordinates with the Chief Administrative Officer for administrative and service issues such as business planning, priority setting and budgeting.

• Clerk’s Office• Community Planning & Development• Corporate Communications• Engineering• Office of Climate Action & Environment• Finance

• Fire & Emergency Services• Human Resources & Corporate Planning• Legal Services• Parks, Recreation & Culture

• Property Use & Compliance

the office of the

chief aDministrative officer

human resources

anD corporate planning

2012 AchievementsHuman Resources

• Provided staff training oppor-tunities for computer upgrades, DeltaMap, Interpersonal & Conflict Resolution, Intergenera-tional Learning, and Wellness.

• Provided OH&S staff training for: Shoring and Excavation, Asbes-tos Awareness for Fire Fight-ers, Fire Extinguisher, First Aid, Due Diligence for Supervisors, Forklift Operator, TDG Training for Receivers & Working around Mobile Equipment.

• Assisted in the successful bar-gaining process resulting in a new four-year collective agreee-ment.

• Designed a new Benefit Report-ing program resulting in a more efficient and effective process.

• Coordinated Benefit Identifica-tion process from SIN to Em-ployee ID Number.

• Revised the Employee Hand-book ensuring key information

is readily available for new staff.• Streamlined corporate records

management system.• Recognized 169 employees

through the long service recog-nition program.

• Audited OH&S Program for compliance with COR (Certifi-cate of Recognition for BCMSA and WorkSafe BC).

• Reviewed Safety Programs for compliance with COR.

Corporate Planning

• Managed construction of the new Delta Community Animal Shelter.

• Drafted new Property Enhance-ment Bylaw that will be effec-tive in dealing with unsightly property, abandoned property, and public health and safety issues.

• Developed new a Facility Rental Policy that regulates private use and display of information.

• Coordinated library services with Fraser Valley Regional

Library.• Developed Revitalization bylaws

for the landfill and Scott Road.• Prepared Brownie award

submissions and coordinated animated video.

• Negotiated agreements for Dayhu development at Bound-ary Bay Airport.

• Negotiated Boundary Bay Air-port highway access improve-ments with the Province.

• Amended Delta’s Development Cost Charge Bylaw to include Matthew interchange.

• Led succesful United Way cam-paign that raised $69,130.

• Completed UBCM/FCM back-ground package for Council.

• Provided Ladner Sediment Group with civic representation.

• Completed training and compli-ance with WorkSafe BC require-ments.


The humAn resOurces & cOrpOrATe plAnning depArTmenT’s role is twofold: to provide human resource services to Delta’s staff and to council and coordinate initiatives that impact the entire cor-poration of Delta.

ProgrAms And services:

Human Resources

Oversees and manages Delta’s workforce, both union and exempt. Provides recruitment and retention services, employee benefits and compensation, including administering retirement and pension plans and claims manage-ment. To ensure the mental and physical well-being of our employees, we provide the following programs: occu-pational health and safety, training and professional development, and wellness and recognition. Lead the follow-ing staff committees: Labour Management for CUPE & Fire, Occupational Health & Safety for CUPE, Fire and CUPE Police Civilians, and the Wellness Committee. Represents Delta at the Metro Vancouver Human Resources Advisory Committee (HRAC).

Corporate Planning

Oversees economic development and tourism for the Corporation of Delta, lead the Corporation in business plan-ning services and bylaw development, represent Delta at the Union of British Columbia Municipalities and at the Federation of Canadian Municipalities, and is responsible for First Nation relations. In addition, provides external support related to the: GVRD Board Fraser Valley Regional Library, Boundary Bay Airport and Deltaport Third Berth Community Liaison Committee.

human resources

anD corporate planning

legal services

2012 AchievementsLegal

• Prepared Delsom Development documents and Tsawwassen Golf & Country Club documents.

• SFPR:

� Drafting Statutory Rights-of-Way for Delta utilities and overpasses within closed roads.

� Completed road closure for Province of BC and work-ing on transfer of lot and covenants for same.

� Concluded Master Licence for Gateway use of Delta lands.

� Coordinated approval of road dedication plans in-volving Delta lands.

• Drafted Delta School Board Easements.

• Negotiating Buckingham and BNSF Road and Utility Crossing

Agreements.

• Assisting with the Appeal of Property Assessment Appeal Board decision re BC Ferries.

• Drafting Covenants for use with basement suites and accessory buildings.

Lands

• Completed Sale of Northern portion of 9002 River Road to Aheer Trucking.

• Completed Sale of Delta Shake and Shingle properties to Ocean Trailer, including covenants and Statutory Rights-of-Way.

• Completed Sale of 7350 Wilson Avenue, including covenants and Statutory Rights-of-Way.

• Completed Purchase of old KFC site from Shato Holdings.

• Completed Delta School Board Land Exchanges.

• Completed Purchase of 6772 Westview Drive.

• Completed Purchase of 2105 56th Street from Century Group

• Updated Municipal Lands In-ventory.

Risk Management

• Opened and investigated 80 new property damage and 10 new bodily injury claims from January to November 2012.

• Negotiated renewal of automo-bile, liability, and property insur-ance and received premium refund from ICBC.

• Conducted RFP for new Insur-ance Broker.

The legAl services depArTmenT provides responsive, cost-effective legal advice and risk manage-ment services to council and staff. it also manages municipal property and provides support services for other departments relating to land issues.

ProgrAms And services:Legal ServicesProvides legal advice to Council, department heads, and staff on a broad range of issues affecting Delta. This involves reviewing and drafting selected contracts and agreements, coordinating and supervising the provision of legal services by outside law firms in relation to litigation involving Delta, attending mediations of claims, assisting in bylaw enforcement matters, drafting documents relating to land development, and providing seminars to staff.

Risk ManagementIdentify risks as well as make and implement decisions to reduce the impact of risk on the assets and objectives of Delta. This is done through a program of risk control measures (policies and procedures) and risk financing arrangements (insurance and indemnities) designed to achieve levels of risk acceptable to Council.

Land ManagementThe acquisition and disposition of land for the municipality, negotiating and drafting rights-of-way for municipal services, and negotiating, drafting and managing leases of municipal property.


legal services

property use

anD compliance

2012 AchievementsBylaw Enforcement

• Developed a new Adjudication Process to resolve bylaw ticket disputes which reduced legal costs by $70,000 and eliminated the requirement for bylaw in-spectors and the police to attend court on most bylaw matters.

• Through the Secondary Suite Program we identified over 3,700 suites and issued occupancy per-mits to over 500 suites with over 1,000 applications in process.

• Through proactive enforcement, the number of businesses li-cenced has increased by approxi-mately 15 per cent and revenue has also increased significantly.

• Enforcement, monitoring and education has resulted in a significant increase in levels of compliance of Soil Deposit permit regulations, as well as an increase in permit fees collected and fines issued.

• Developed a new Enhancement of Property Bylaw targeting un-sightly properties.

Animal Control

• Succesful social media outreach resulting in over 3,000 Facebook followers.

• Over 3,500 people visited the Fourth Annual Delta Community Animal Shelter Expo.

• Dog Licencing compliance has again exceeded over 7,900 licenced dogs.

• Assisted with the functionality of the design-build process of the new Animal Shelter.

The prOperTy use And cOmpliAnce divisiOn reports directly to the cao and is responsible for the enforcement of bylaws, business licencing, registering of secondary suites, issuing agricultural soil deposit permits, operations of the Delta community animal shelter and the enforcement of animal control licencing and regulations.

ProgrAms And services:Bylaw Enforcement

The Bylaw Enforcement Section initiates investigations and responds to citizens’ complaints in order to promote the orderly use of land, the registration and enforcement of the Secondary Suite Program, the issuing and enforce-ment of agricultural soil deposits, and issue and enforce Business Licencing. In addition, we provide community outreach and education for our programs, such as Secondary Suites and Soil Deposit permit regulations. We also provide proactive enforcement of business licences through our annual verification inspections.

Animal Control

The Animal Control Division operates the Delta Community Animal Shelter providing excellent support to pets and pet owners in Delta. We are also responsible for dog licenses, including issuing them and educating the public to encourage full compliance by dog owner.


property use

anD compliance

office of climate action

anD environment

2012 Achievements• Delivered the third year of the

Climate Smart program, ele-mentary school climate change plays and Climate Change Showdown for grade 5 students.

• Completed Mexico City Pact and Carbonn Cities Climate Reg-istry reporting.

• Achieved Milestone 5 of the Partners for Climate Protection Program.

• Completed a draft Community Energy and Emissions plan for Delta.

• Continued reporting to Coun-cil and review of information pertaining to the Environmental Assessment of South Fraser Perimeter Road and Vancouver Airport Fuel Delivery Project. Participation on Interagency En-vironmental Review Committee.

• Supported Delta’s contribution towards the achievement of the

designation of the Fraser River Delta Wetland as a Ramsar site of international significance.

• Continued work towards implementation of long term management plan for Burns Bog including research into new restoration tools.

• Completed Year 4 of the Bound-ary Bay Ambient Monitoring Program.

• Hosted a pesticide drop-off event for residents to safely dispose of pesticides.

• Instrumental in preparing an inventory and control of inva-sive plants in Delta and installed mason bee boxes.

• Delivered the Rain Gardener’s program for elementary schools to three elementary schools.

• Successfully held a number of staff and public outreach events, promoting sustainability and environmental awareness.

The Office Of climATe AcTiOn And envirOnmenT ensures that the environmental values of the mu-nicipality are enhanced and protected through environmental management, education, enforcement, bylaw development, building and development plan reviews, environmental assessment, complaint investigation, and spill/incident response.

ProgrAms And services:• Coordinates the implementation of Delta’s Climate Change Initiative and chairs the Climate Change Working

Group.• Coordinates the Engineering Environmental Review Committee as well as advises other departments, e.g.

building and development plans, as needed. • Coordinates municipal responses to the Fraser River Estuary Management Program applications within Delta.• Represents Delta’s interests on internal and external committees as well as environmental review boards and

panels.• Conducts and participates in environmental assessments and investigates a wide variety of environmental

issues as directed by Council.• Investigates complaints regarding spills, odours, pest problems, industrial noise and contaminated site issues.• Delivers seasonal programs, such as mosquito control. • Delivers education and outreach to staff and the public on environmental issues.


office of climate action

anD environment

office of the municipal clerK

2012 Achievements• Finalized post-election require-

ments for the 2011 Local Govern-ment Election.

• Continued implementation of Municipal/ Community Archives.

• Completed the development and implementation of electronic distribution of Council Meeting Agenda packages.

• Maintained Corporate Cor-respondence Tracking System, including the registration of over 4,200 correspondence items.

• Continued addition of historical agreements into database.

• Reviewed, revised and made rec-ommendations to improve the Council Procedure Bylaw.

• Participated in upgrade of Coun-cil Chamber audio/visual system providing an even more open and transparent local govern-ment.

• Prepared for and managed over

265 meetings, workshops, public hearings, advisory committees, etc .

• Prepared over 1,900 documents for Council Meetings.

• Processed 67 Freedom of Infor-mation requests.

The Office Of The municipAl clerk serves as the secretariat for Delta council and its various ap-pointed bodies. the office also provides the primary access point for citizens and outside agencies wishing to communicate or interact with council, conducts elections, coordinates advertising and provides information and records management services for the corporation.

ProgrAms And services:• Prepares Council and Committee meeting agendas, recorder of official minutes, administration and certi-

fication of bylaws and execution of all legal documents on behalf of Delta.• Manages and preserves Council, committee and corporate records including agendas, minutes, bylaws,

agreements and correspondence.• Provides administrative and clerical support for Council-appointed Boards, Commissions, Advisory Com-

mittees and Task Forces.• Coordinates requests for the release of information under the Freedom of Information and Protection of

Privacy Act. Interprets the legislation and advises staff and the public on the availability of information.• Prepares for and conducts all local government elections, by-elections and referenda, as required, in ac-

cordance with the Local Government Act.• Provides general information/research services to Council, staff and the general public; coordinates the

placement of corporate advertising; maintains Council-related information on the Corporate Website.• Organizes special events such as the Inaugural Meeting and Volunteer Recognition.

• Receives and processes all incoming and outgoing mail for the Corporation.


office of the municipal clerK

community planning

anD Development

2012 AchievementsApplication Centre • Enhanced customer service ex-

perience through front counter renovations.

• Received: � 910 building permit applica-

tions. � 577 plumbing permit ap-

plications. � 284 land use application.

Development Services• Over 1,400 building and plumb-

ing permits issued with a total construction value of approxi-mately $200M; an increase of more than 40 per cent over 2011.

• Completion of over 3,725 building inspections and 3,400 plumbing inspections.

• Provided engineering and ser-vicing requirements for approx-imately 60 land development applications and more than 30 building permit applications.

• Completion of improvements

along 52 Street and upgrades to the Silverado sanitary lift sta-tion, as part of the Tsawwassen Springs development.

Planning Services• Delta Agricultural Plan com-

pleted.• North Delta Area Plan Review –

Phases 1 and 2 completed and draft plan under review.

• Downtown Ladner Waterfront Revitalization Strategy – Phase 2 completed.

• Review of basement zoning, including survey of Neighbour-hood Zoning Areas and house-keeping amendments.

• Review of secondary suites by-laws and completion of house-keeping amendments.

• Completion of several important bylaw updates to streamline the development application process.

• Moved forward with major new developments in 2012 including: Tsawwassen Springs

– Building Permit for Phase 2 (apartment) issued and subdivi-sion for Phases 1 and 2 of Bare Land Strata completed (38 lots); and Sunstone (Delsom Estates) – opening of Sunstone Park, and issuance of Development Permit for the 7th townhouse project, Lakeside.

• Processed the following land development applications:

� Subdivision: 41 � Official Community Plan

Amendment: 20 � Rezoning: 44 � Development Permits: 69 � Development Variance Per-

mits: 46 � Board of Variance: 51 � Sign Permits: 52 � Tree Cutting Permits (to

August 1, 2012): 769 � Agricultural Land Commis-

sion: 4• Hosted 12 Public Information

Meetings on major projects.

• Reviewed and responded to 1,288 items of correspondence.

The cOmmuniTy plAnning & develOpmenT depArTmenT comprises three Divisions: application cen-tre, Development services and planning services, that assist in shaping the look of Delta by preparing plans and policies relating to the use of the land and the health, safety and welfare of Delta residents.

ProgrAms And services:Application Centre provides customer service to the public for building and land use development permits and manages the building and development application process.

Development Services issues building permits, conducts building permit inspections and provide advice on build-ing-related matters. We administer the municipal engineering requirements necessary to support land develop-ment and building permit projects as well as liaise with the Engineering Department on development and build-ing projects. We ensure that development cost charges and development agreements are followed so that new infrastructure meets Delta’s standards. In addition, Development Services implements the provincial building code and fire safety regulations, as well as bylaws and policies, through commercial and residential building plan reviews and inspection services.

Planning Services undertakes research, analyzes planning information and prepares reports and recommendations for Council on a variety of policy matters. In addition, we review Official Community Plan and area plans, updates zoning bylaw, conducts agricultural and heritage planning, administers environmental intitiatives, and address sustainable community development through planning. Planning Services also represents Delta on regional plan-ning issues.


community planning

anD Development

engineering

2012 AchievementsAdministration and Customer Ser-vice• 28,000 telephone calls answered.• 4,000 Service Requests created.• 2,000 BC One calls (supplied

drawing and service informa-tion).

• 30 film shoots facilitated.Design and Construction• 80 Street Overpass completed.• Clarence Taylor Road upgrades.• Ladner Leisure Centre parking

lot re-construction.• Intersection Improvements, 116

Street & 72 Street construction.• 51 Street sidewalk upgrades.• Nordel Way rehabilitation.• Pavement Rehabilitation Pro-

gram.• Watermain Infrastructure Renew-

al Program.• Manor North sanitary sewer

relining.• Sanitary pump station upgrades.

• Boundary Bay Airport servicing upgrades,

• Burns Bog radio tower upgrades.Operations• Reconstruction of sewer lift sta-

tion kiosks at L-110 (Savoy) and A-152 (Carlise) Streetscape en-hancements on Mountain View Blvd. and Harvest Drive.

• Completed site servicing at Boundary Bay Airport, Delta Ani-mal Shelter and Harris Barn.

• Installation of new SCADA server, Domain controller and 13 new work stations.

• Worked with Gateway Group to re-locate existing infrastructure and commission new infrastruc-ture for South Fraser Perimeter Road.

• Cross-walk timers installed at 63 intersections.

Transportation• Completion of 80 Street Over-

pass.• Streetscape beautification along

Ladner Trunk Road.

• Intersection improvements at 116 Street and 72 Avenue design and consultation.

• 17A Avenue parking improve-ments.

• Harvest Drive streetscape.• Harbourview Bridge rehabilita-

tion.• 117 Street (92 Avenue to 94

Avenue).Utilities• Implementation of food waste

and recycling for single family dwellings.

• Solid waste and recycling con-tracts renewed.

• Assisted in roll-out of new Delta Map.

• Completed monthly water level monitoring in Burns Bog.

• Obtained 24 outstanding utility rights of way.

The engineering depArTmenT provides a range of public works services in the areas of water, sewer, drainage, irrigation, solid waste, recycling, roads, and gis. engineering is organized into five divisions: administration and customer service, Design and construction, operations, transportation and utili-ties.

ProgrAms And services:


Administration and Customer Service provides administrative and customer service support, issues permits for hydrant use, road and right of way uses, tree cutting, special events and filming, as well as responsibility for the corporate switchboard and processes external correspondence and communication.Design and Construction completes the annual Capital Infrastructure upgrade program, provides design drafting and corporate survey services including topographic pick-up, construction layout and record surveys.Operations provides a range of public works services, including water supply, drainage and diking, sewage col-lection, fleet maintenance, streets and street lighting/traffic signals. We also do inspection and maintenance of playgrounds, sports fields, water parks, and passive areas, and urban forestry arborist services. The maintenance and operation of municipal infrastructure also falls under Engineering Operations.Transportation manages municipal transportation infrastructure and related transportation facilities, responds and provides advice to Council, businesses and residents.Utilities provides long range planning, management and replacement programs for the water, sewer and solid waste utilities. Oversees drainage, irrigation, diking, and flood protection and manages work with Information Services to maintain the corporate GIS/CAD services, and investigates/responds to steep slope issues.

engineering

finance

2012 AchievementsBudgets

• Approval of 2012 financial plan one month ahead of the statu-tory deadline.

• Investment portfolio perfor-mance kept pace with bench-marks despite unfavourable investment climate.

• Amended investment policy for credit union deposits to ac-commodate the new banking arrangements with First West Credit Union.

Taxation• Ongoing improvements to

billing and customer service procedures.

• Increased participation in the electronic Home Owners Grant Program.

• Implementation of Bylaw Adjudi-cation System.

Accounting/Accounts Payable• Received 30,000 and issued over

14,000 cheques.

• Automated mass billing informa-tion to reduce manual input.

• Successfully transitioned from Royal Bank to Envision Credit Union with no disruption in service.

• Implemented electronic funds transfers and direct deposit for suppliers thereby lowering op-erational costs.

• Updated PeopleSoft for new Fire Collective Agreement, including payment of retroactive pay and changes to Pension Plan.

• Completed Supplemental Pen-sion Allowance set up for remit-tance to Manulife.

• Converted and trained approxi-mately 50 Municipal Hall em-ployees to Self Service timesheet reporting.

Purchasing and Stores• Managed Stores inventory worth

approximately $700,000 to support Engineering and Parks operations.

• Posted over 165 competitive bid

opportunities on BC Bid.• Streamlined payment to key

suppliers to take advantage of rebate program lowering opera-tional costs.

• Managed the procurement card process for 6,584 purchases worth $2.2 million, eliminating the administrative burden of reoccuring low value payments.

Information Services• Acquired and implemented new

Delta.ca web address.• Implemented new GIS mapping

tool for staff and public use.• Developed attendance manage-

ment functions in PeopleSoft.• Implemented Bylaw Adjudica-

tion ticket system.• Completed banking transition

to Envision, including necessary changes to three applications.

• Implemented new Council Chambers audio visual and web-casting systems.

• Procured and deployed new Delta photocopier fleet.

The finAnce depArTmenT’s responsibilities include the provision of efficient, effective and responsi-ble financial management services through a customer focused environment to the public, Delta coun-cil, and municipal departments. the finance Department comprises the following divisions: budgets and taxation, financial services, information services.

ProgrAms And services:Overseen by the Director of Finance, the department develops, implements, directs and evaluates the financial and information systems and operations within the Corporation of Delta. In addition, we provide strategic direction, guid-ance and leadership across the Corporation in the area of Finance and Technology including establishing goals and objectives and interpreting policy directives.Budgets & Taxation coordinates the preparation of Delta’s annual operating and capital budgets totaling about $240 million as well as manages an investment portfolio which, during the year, may exceed $180 million. Tax rates are de-termined by this division along with the billing and collection of property taxes, totaling approximately $180 million. Budget & Taxation is responsible for billing and collection of utilities, totaling approximately $43 million in addition to the invoicing and collection of other Corporate revenues.Financial Services maintains the general ledger, processes financial transactions, provides financial reporting for all departments, and processes payroll payments. Through Purchasing we manage the acquisition of goods and services for the Corporation and control inventory of purchased goods.Information Services: Implements, manages, supports and upgrades: computer applications, corporate web sites, per-sonal computers and printers, central processing infrastructure, datacentre, data /voice networks, telephone systems and security systems.


finance

parKs, recreation

anD culture

2012 Achievements• In excess of one million paid

admissions to recreational facili-ties.

• 25,500 persons participating in recreational or cultural classes.

• Managed a $1million Civic Building Lifecycle budget for roofs and mechanical systems replacement.

• Implemented a number of park lifecycle and enhancement projects.

• Undertook over 100 Community Events and hosted 350 facility special events, including:

� the Tour de Delta

� Delta Triathlon

� Harris Barn Raising

� Boundary Bay Air Show

� Canada Day Celebrations

� Annual Watershed Fish Release

� Polar Bear Swim

� Outdoor Movie Nights

� Volunteer Teas

� Street Hockey and Hoop Shoot Tournaments a

� Community festivals, sea-sonal facility and corporate events, and more.

• Created a Harbour Bylaw giving Municipal Bylaw Enforcement jurisdiction over the Harbour.

• Executed over 30 Agreements for the use of Delta facilities.

• Implemented energy reduction projects at various Delta facili-ties.

• Implemented a new delivery model for the Leisure Access Assistance Program.

• Proceeded with expansion plans for the North Delta Recre-ation Centre.

• Proceeded with detailed de-signs for the Ladner Sport Field

project.

• Developed a plan to enhance/support Senior’s services.

• Provided Emergency Social Ser-vice assistance throughout the community.

• Approved over 600 Leisure Ac-cess Assistance Program appli-cations.

• Opened the South Delta Recre-ation Centre gymnasium.

• Completed energy retrofits to the Ladner Leisure Centre.

• Moved the Harris Barn to Haw-thorne Grove Park.

• Awarded Heritage grant to restore Harris Barn.

• Completed pathways at McKit-rick Park.

• Standardized the language of the Cemetery Bylaw to be in accordance with the Provincial Act.

The pArks, recreATiOn & culTure depArTmenT develops, coordinates and delivers parks, rec-reation and culture services and programs to promote awareness and interest in healthy lifestyles through participation in recreational activities and volunteer opportunities. the Department works closely with community groups, service clubs and not-for-profit organizations to further enhance the services provided.

ProgrAms And services:Provides introductory recreational activities and a wide range of affordable and accessible instructional programs. Services are provided to residents through municipally-operated facilities that include pools, arenas, community centres, seniors’ centres and fitness centres.

Provides the management direction and operations for parks and open spaces, including: sports fields, tennis courts, playgrounds, picnic areas, water play spaces, pathways/trails, washrooms, boat launches, lacrosse boxes, horticultural displays, community gardens, dog off-leash areas, and natural areas.

In addition to these programs and services, the Department is responsible for all corporate building operations, as well as administration and management of the two municipal cemeteries and the Ladner Harbour Boat Basin. We Implement and execute Department policies and procedures, bylaws, facility rental grants, and licence, lease and service agreements. Emergency Social Services and Delta’s Leisure Access Assistance Program are also managed by the Parks, Recreation & Culture Department.

The Department works closely with Council and with the Parks, Recreation & Culture Commission in the develop-ment and execution of its annual work plan.


parKs, recreation

anD culture

fire anD

emergency services

2012 AchievementsFinance and Administration

• Successfully negotiated a four year collective bargaining agree-ment.

• Joint Health & Wellness initiative implemented.

• Purchase of New Quick Re-sponse Wildland Apparatus, and replacement 32 Meter Ladder Apparatus.

• UBCM funding of a Community Wildfire Protection Plan and Prescription Demonstration Project was approved and plan initiated.

Operations and Facilities

• Managed Department budget of approximately $22.5 million.

• Increased public safety by add-ing three additional protocols, blood pressures, pulse oxime-ters and epi-pens to the first-aid services provided to the public.

• Restructured first-aid training ensures personnel receive regu-lar training and their certifica-tion is current.

• Developed new in-house train-ing across all disciplines, provid-ing increased access to training support for all personnel.

• All suppression staff trained to wildland firefighting status to protect the precious Burns Bog and interface properties.

Fire Operations:

• Developed specifications for 105’ Aerial truck and 5 ton Wild-land Truck.

• Developed and implemented Apparatus Maintenance pro-gram with Profire.

• Retrofitted Mobile Air and Reha-bilitation Union (7031) with new exhaust.

• Converted old Hazmat Trailer to Wildland Trailer, placed in Hall 4.

• Hall 4 designated a Wildland

Hall.

• Engines 1, 2 and 3 retrofitted with new visibility LED light bars.

• Three ambient Air Turnout Gear Dryers installed in Fire Halls.

• New traffic vests designed and provided to personnel.

• Developed maintenance pro-gram for radios, MDT’s.

• Developed and implemented new Technical Rescue program.

• Completed interior renovation at Hall 4, allowing for increased training ability.

• Successfully negotiated Emer-gency access concerns along South Fraser Perimeter Road Highway with the Province.

• Initiated a major bathroom remodel project for Hall 1.

delTA fire & emergency services provides twenty-four hour emergency response to the commu-nity, fire inspection services to businesses, public assembly facilities and high density occupancies, public education on fire issues, and coordinates emergency planning for the fire Department and as-sists with overall emergency planning for the corporation of Delta. Delta fire and emergency services is composed of the following four areas: finance and administration, operations and facilities, protec-tive services and emergency measures.

ProgrAms And services:Finance and Administration led by the Fire Chief, this area provides direction in response to the Community and Council’s needs and to pursue the Vision and Mission of the Department as mandated by Mayor & Council.

Operations and Facilities managed by the Deputy Chief – Administration, this area Oversees all administrative fuc-tions of the Department, including, staffing, scheduling and records management system. Supports the Fire Chief and Corporate Human Resources wtih payroll, labour relations and Strategic Planning.

Fire Operations provides direction, accountability and support to operations of Delta Fire & Emergency Services.

Fire Protection led by the Deputy Chief - Fire Protection Services provides fire safety, fire code inspections and de-velops public education programs to reduce the risk of fire to our community.


fire anD

emergency services

fire anD emergency services: corporate emergency programsfire anD emergency services: corporate emergency programs

2012 Achievements• Comprehensive Municipal

Emergency Response Plan Revi-sion.

• Beach Access Points Protocol with Canadian Coast Guard, Delta Marine Unit.

• Railway Mile Marker initiative for first responder agencies and dispatchers.

• Alex Fraser Bridge; emergency access gates.

• Operational Fuel Treatment plan for the Delta Nature Reserve & Watershed Park.

• Acquired Deployable Emergen-cy Radio Kits for Reception Cen-tres, Group Lodging Facilities and Engineering Operations.

• Acquired Rail Car Emergency Response Kit for mitigating dangerous spills from pressur-ized rail cars.

• Inter Municipal Emergency Radio System portable radios

replacement.

• Provided community outreach programs to business and in-dustry, schools, seniors groups, neighbourhoods, and in excess of 30 Personal Emergency Preparedness presentations to various interest groups.

• Introduced a new fire extin-guisher training for municipal staff.

• Successfuly raised Corporate awareness and preparedness through the delivery of train-ing and exercises, including earthquake preparedness drills; Primary and Secondary EOC set ups; Dangerous Goods and Boundary Bay Airport Top Ex-ercise for Municipal Stakehold-ers; HRVA Regional Table Top Exercise.

• Represented Delta at over 10 Regional Emergency Manage-ment Initiatives.

emergency services role is to heighten the level of emergency preparedness across the municipality through public awareness, training and education activities. in addition, emergency services provides day to day coordination and management of Delta’s corporate emergency program.

ProgrAms And services:• Conducts hazard, risk and vulnerability analysis and incorporates these findings into ongoing emergency pre-

paredness, mitigation strategies, planning, response and recovery initiatives.

• Maintains emergency plans and procedures that address processes before, during and after an emergency event.

• Maintains a primary and backup Emergency Operations Centre (EOC) to coordinate large-scale multi-agency and/or multi-jurisdictional events.

• Organizes training and exercises for municipal staff, external support agencies, and the public.

• Develops, promotes and recruits for Delta’s Emergency Program volunteer based programs.

• Develops, implements and promotes Emergency Preparedness education in Delta’s Schools.

• Promotes Emergency Preparedness, Business Continuity and Recovery in the local Business Community.

• Supports and promotes Emergency Preparedness and sharing of Delta Emergency Management best prac-tices with the TFN community.

• Represents Delta at Regional Emergency Management Initiatives.

• Identifies and acquires needed resources: facilities, equipment, materials and human.


fire anD emergency services: corporate emergency programs

Delta police

2012 Achievements• Delta has the safest roads in BC

thanks to our traffic safety intia-tives like:

� The Selective Traffic Enforce-ment Plan.

� Enhanced traffic safety education.

� Implementation of intelli-gence-led analysis of traffic collisions and statistical re-views to assist with targeted enforcement, education and safety initiatives.

� The development of best practice and Major Case Management guidelines for fatal and serious collisions involving criminal code of-fences.

• Significant strategic crime reduction a result of intellience-led policing.

• Increased the number of Block Watch communities.

• Developed the Community Health Intervention Program, and specialized crime reduction teams.

• Introduced Caber, Canada’s first trauma dog used to help victims of crime.

• Initiated a social media platform that included the implementa-tion of Twitter and a blog.

• Adopted new digital finger-printing technology.

• Acquiring crime scene and colli-sion analysis equipment includ-ing thermal imaging and laser scan technology.

delTA pOlice embraces a proactive community service model, with a “no call too small” mandate based

on ownership, problem solving and decentralization. as a leadership organization, services continue

to be enhanced through our intelligence led, community based, and accountability driven policing

model.

ProgrAms And services:Sustains peace and order and delivers excellence in policing through the constant flow of relevant information, enhanced technology and continued partnership with the community.

The operational front-line enforcement and criminal investigative services are supplemented by support strategies and initiatives from School Liaison Officers, the Integrated K-9 Section, the Traffic Section, the Emergency Re-sponse Team, and Forensic Identification Services. Further support is provided by the: Community Health Inter-vention Program, Domestic Violence Program, Commercial Vehicle Inspection Program, Street Crime Unit, and the Criminal Intelligence Section.

Police communications, education, and awareness and administration continue to be enhanced through our Media Relations, Community Police Stations, Communications Centre, Technology Services, Victim Services, and Information Services Section.


Delta police

2012 auDiteD

financial statements


Mayor and Council The Corporation of Delta As the Treasurer for the Corporation of Delta, I am pleased to submit the 2012 Audited Financial Statements for the Corporation of Delta pursuant to section 167 of the Community Charter. These Financial Statements are general-purpose statements and are intended to fairly present the financial results for the year and meet the needs of a variety of users. The supplementary schedules provide additional information on the activities of the Corporation. The preparation and presentation of the financial information is the responsibility of the Management of the Corporation. Judgment and estimates have been used in its preparation and all efforts have been made to ensure a careful evaluation has been made of all available information. The Corporation maintains a system of internal control designed to safeguard the assets of the Corporation and produce reliable financial information. This system is routinely evaluated and revised to ensure effective controls are maintained. The external auditors, BDO, conducted an independent examination in accordance with generally accepted auditing standards and have expressed their opinion that the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of Delta as at December 31, 2012. BDO reported on the consolidated financial statements as required by the Community Charter to the Mayor’s Standing Committee on Finance. The Committee meets regularly in order to oversee the finances of the municipality. In accordance with Section 167(2) of the Community Charter, these statements must be prepared in accordance with the generally accepted accounting principals as recommended by the Public Sector Accounting Board (PSAB). These standards have been established by the Canadian Institute of Chartered Accountants to bring consistency of financial reporting by all local, provincial and federal governments. One of the primary responsibilities of the Treasurer is to manage the assets and provide overall financial stability to the municipality. The specific duties include preparation and monitoring of the operating and capital budgets, levying and collection of taxes and utilities, processing payroll and accounts payable, purchases of goods and services, managing risk, development and maintaining financial systems and producing financial reports in a timely manner for decisions to be made by Council and departments. The overall financial results of the Corporation were positive and within budget expectations for 2012. The accumulated surplus increased by $15 million and equity remains healthy at $119 million. The debt is steadily decreasing and was at $9.5 million at the end of 2012. No new debt has been issued since 2003 and the municipality is expected to be debt free by 2022. Capital projects totalled $30 million in 2012. Finally, I would like to thank Mayor and Council and all the departments and organizations that contributed to the Corporation’s overall success in 2012. We are committed to providing sound financial management and providing long range planning to meet the needs of the Corporation. For 2013, we will continue to work towards financial stability and enhancing the services to the citizens of Delta to make our community a great place to live, work and play. Respectfully submitted,

Karl D. Preuss, CA Treasurer/Director of Finance

treasurer’s report

2012 auDiteD

financial statements


As at December 31 2012 2011(restated)

Financial Assets Cash and Cash Equivalents (Note 2) 14,878,377$ 13,456,479$ Accounts Receivable (Note 3) 18,988,142 24,821,408 Portfolio Investments (Note 4) 154,970,760 131,975,241 Land Held for Resale 40,681 23,695

188,877,960 170,276,823

Liabilities Accounts Payable (Note 5) 12,186,764 11,541,842 Other Liabilities (Note 6) 25,911,103 25,434,044 Deferred Revenue (Note 7) 6,075,176 5,276,040 Deferred Development Cost Charges (Note 8) 28,264,050 26,289,656 Long Term Lease (Note 10) 495,000 530,000 Long Term Debt (Note 9) 9,474,816 11,162,061

82,406,909 80,233,643

Net Financial Assets 106,471,051 90,043,180

Non Financial Assets Tangible Capital Assets (Note 13) 697,535,422 688,868,337 Inventories 979,975 768,776 Prepaids 1,275,796 1,126,261 Other Assets (Note 11) 724,738 649,737

Accumulated Surplus (Note 14) 806,986,982 781,456,291$

Commitments and Contingencies (Note 16)

KARL D. PREUSS, CA, Treasurer (Director of Finance) MAYOR LOIS E. JACKSON

consolidated statement of financial position


CONSOLIDATED STATEMENT OF OPERATIONS

For the years ended December 31 2012 Budget 2012 2011(restated)

Revenues Taxation and Grants in Lieu (Schedule 1) 114,105,000$ 113,510,722$ 110,193,176$ Government Grants and Transfers (Schedule 2) 2,822,500 6,328,140 17,234,294 Sale of Services (Schedule 3) 57,858,000 59,739,241 54,990,632 Licenses, Permits, Fees and Penalties (Schedule 4) 4,341,000 5,593,494 5,035,934 Contributions 6,131,000 3,067,176 1,775,372 Investment Income 1,775,000 2,494,843 2,375,058 Actuarial Earnings on Debt - 840,997 4,170,279 Development Cost Charges (Note 8) 527,000 1,027,000 2,833,500 Landfill Royalties 2,025,000 2,786,610 2,341,714 MFA Surplus Distribution 87,500 84,586 1,378,513 Gain on Disposal of Tangible Capital Assets - 3,558,655 5,184,351 Contributed Tangible Capital Assets 2,500,000 2,470,783 1,314,598 Other (Schedule 5) 1,818,500 2,893,306 2,338,394

193,990,500 204,395,553 211,165,815

Expenses General Government 24,782,500 21,735,829 22,347,877 Protective Services 56,471,500 56,497,056 54,445,639 Engineering, Public Works and Transportation 30,727,500 30,092,845 29,217,145 Water and Sewer 32,820,000 33,210,246 30,753,476 Environmental Health and Solid Waste 5,987,500 5,672,309 5,074,562 Community Planning and Development 4,099,000 3,841,190 3,668,081 Parks, Recreation and Culture 27,680,000 27,815,387 27,594,735

182,568,000 178,864,862 173,101,515

Annual Surplus 11,422,500 25,530,691 38,064,300

Accumulated Surplus, beginning of year 781,456,291 781,456,291 743,391,991

Accumulated Surplus, end of year 792,878,791 806,986,982$ 781,456,291$

consolidated statement of operations


CONSOLIDATED STATEMENT OF NET FINANCIAL ASSETS

For the years ended December 31 2012 Budget 2012 2011

Annual Surplus 11,422,500$ 25,530,691$ 38,064,300$ Amortization of Tangible Capital Assets 19,200,000 18,720,956 18,720,557 Acquisition of Donated Tangible Capital Assets (2,500,000) (2,470,783) (1,314,598) Acquisition of Tangible Capital Assets (73,206,500) (27,663,719) (36,562,895) Loss (Gain) on Disposal of Tangible Capital Assets - (3,558,655) (5,184,351) Proceeds from Disposal of Tangible Capital Assets - 6,305,117 7,699,947 Changes in Inventories - (211,199) 37,540 Changes in Prepaids - (149,535) (299,765) Changes in Other Assets - (75,002) (25,738)

Increase (Decrease) in Net Financial Assets (45,084,000) 16,427,871 21,134,997

Net Financial Assets, beginning of year 90,043,180 90,043,180 68,908,183

Net Financial Assets, end of year 44,959,180$ 106,471,051$ 90,043,180$

consolidated statement of net financial assets


CONSOLIDATED STATEMENT OF CASH FLOWS

For the years ended December 31 2012 2011

Cash provided by (used in):

Operating TransactionsAnnual Surplus 25,530,691$ 38,064,300$

Non-cash charges to operations Amortization of tangible capital assets 18,720,956 18,720,557 Donation of tangible capital assets (2,470,783) (1,314,598) Gain on disposal of equipment (3,558,655) (5,184,351)

12,691,518 12,221,608 Decrease (increase) in non-cash financial assets Accounts receivable 5,833,266 (5,033,264) Increase (decrease) in non-cash short-term financial liabilities Accounts payable 644,922 (2,121,030) Other liabilities 477,059 1,991,001 Prepaids and inventory (435,735) (287,963) Deferred revenue 799,136 1,290,992 Deferred development cost charges used (1,027,000) (2,833,500) Deferred development cost charges received 3,001,394 2,724,692

3,459,776 764,192 Cash contributed by operating transactions 47,515,251 46,016,836

Capital Transactions Acquisition of tangible capital assets (27,663,719) (36,562,895) Proceeds of disposition of tangible capital assets 6,305,117 7,699,947 Cash used in capital transactions (21,358,602) (28,862,948)

Investing Transactions Net purchase of investments (22,995,519) (20,942,505) Proceeds from sale (purchase of) of land (16,987) 25,193 Cash used in investing transactions (23,012,506) (20,917,312)

Financing Transactions Long term debt retired (1,687,245) (7,345,087) Long term lease retired (35,000) (35,000) Cash used in financing transactions (1,722,245) (7,380,087)

Increase (Decrease) in Cash and Cash Equivalents 1,421,898 (11,143,511)

Cash and Cash Equivalents, beginning of year 13,456,479 24,599,990

Cash and Cash Equivalents, end of year 14,878,377$ 13,456,479$ Supplemental cashflow information: Interest paid 1,623,210$ 2,933,889$

consolidated statement of cash flows


notes to the financial statements for the year ended December 31, 2012

1. Significant Accounting Policies

a) Basis of Consolidation:

b) Basis of Accounting

c) Government Transfers

d) Cash and Cash Equivalents

e) Portfolio Investments

f) Accounts Receivable

g) Development Cost Charges

h) Non-Financial Assets

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2012

These consolidated financial statements have been prepared by management in accordance with Canadian public sector accounting standards using guidelines established by the Public Sector Accounting Board ("PSAB") of the Canadian Institute of Chartered Accountants. The significant accounting policies are summarized as follows:

The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay.

Cash and Cash Equivalents include fixed return financial instruments maturing within 90 days of when purchased. They are highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Cash and Cash Equivalents do not include any of the Corporation’s administered Trust Funds.

Investments are recorded at cost, adjusted for amortization of premiums or discounts. Provision for losses are recorded when they are considered to be other than temporary. At various times during the term of each individual investment, market value may be less than cost. Such declines in value are considered temporary for investments with known maturity dates as they generally reverse as the investments mature and therefore an adjustment to market value for these market declines is not recorded. These investments do not include any of the Corporation’s administered Trust Funds.

Development cost charges are restricted by legislation to expenditures on capital infrastructure. These amounts are deferred upon receipt and recognized as revenue when the expenditures are incurred in accordance with the restrictions.

Accounts receivable are net of an allowance for doubtful accounts and therefore represent amounts expected to be collected within the next year.

The consolidated financial statements of the Corporation reflect a combination of the municipality's general revenue, water, sewer, solid waste and reserve funds. The Ladner Harbour Authority is consolidated as it is a wholly owned municipal entity and all interfund transactions, fund balances and activities have been eliminated.

Government transfers are recognized in the consolidated financial statements in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met and reasonable estimates of the amounts can be made. Transfers received for which expenditures have not yet been incurred are included in deferred revenue. Government grants may be received for both capital and operating activities.

Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the annual surplus, provides the consolidated change in net financial assets for the year.



i) Tangible Capital Assets

j) Inventory

k) Deferred Revenues

l) Revenue Recognition

m) Use of Estimates

Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over their estimated useful lives as follows: Buildings 10 to 45 years Vehicles 3 to 15 years Pooled Assets 3 to 30 years Machinery and Equipment 10 years Land Improvements 15 to 35 years Water Infrastructure 30 to 75 years Sewer Infrastructure 30 to 100 years Drainage Infrastructure 30 to 150 years Roads Infrastructure 15 to 60 years Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Natural resources are not recognized as assets in the financial statements. Assets under construction are not amortized.

Receipts which are restricted by legislation of senior governments or by agreement with external parties are deferred and reported as deferred revenues. The amounts will be recognized as revenue in the year in which the expenditures are incurred. The municipality defers a portion of permits, licenses and other fees and recognizes this revenue in the year in which related services are performed or other related expenditures are incurred. (Notes 7 and 8).

The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of accrued sick benefits and retirement liabilities, collectability of accounts receivable, useful lives of tangible capital assets and provisions for contingencies. The amounts recorded for tangible capital assets are based on management's estimate for historical cost, useful lives and valuation for contributed assets. Actual results could differ from estimates. Adjustments, if any, will be reflected in operations in the period of settlement. The consolidated financial statements have, in management’s opinion, been prepared within the framework of the above-mentioned accounting principles.

Revenue is recorded on the accrual basis and is recognized when earned. Revenue unearned in the current period is reported on the Statement of Financial Position as deferred revenue or refundable deposits. Annual levies for non-optional municipal services based on property assessments are recorded in the year they are levied. Levies imposed by other taxing authorities are not included as property tax revenue. Charges for garbage, recycling, water and sewer are recorded as sale of services. A gain or loss on the disposal of tangible capital assets is recorded when the municipality disposes or replaces tangible capital assets. The proceeds collected are offset by the net book value at the time of disposition. Contributed assets are recorded at fair market value at time of transfer of ownership to the corporation. Investment income is recorded on an accrual basis and recognized as earned.

Inventory is recorded at cost, net of allowances for obsolete stock. Cost is determined on a weighted average basis.




n) Basis of Segmentation (Note 17 and 19)

o) Employee Future Benefits (Note 12 and 18)

2. Cash and Cash Equivalents

2012 2011Canadian Dollar Accounts 12,143,030$ 10,573,449$ US Dollar Account 2,735,347 2,883,030

14,878,377$ 13,456,479$

3. Accounts Receivable

2012 2011Taxes 4,316,921$ 4,079,166$ Utilities 4,325,254 4,028,588 Trade 10,567,837 16,936,098

19,210,012 25,043,852 Less: Allowance for doubtful accounts (221,870) (222,444)

18,988,142$ 24,821,408$

4. Portfolio Investments

Portfolio Investments as at December 31 were comprised of: 2012 2011Chartered Bank bonds, bankers acceptances, strip coupons, notes 136,993,196$ 113,409,893$ Provincial Government bonds, coupons, notes 5,977,564 5,065,348 Credit Union term deposits 12,000,000 13,500,000

154,970,760$ 131,975,241$

5. Accounts Payable

2012 2011Trade 10,321,118$ 8,906,241$ Holdback 1,138,873 855,253 Other Government 726,773 1,780,348

12,186,764$ 11,541,842$

Municipal services have been segmented by grouping services that have similar service objectives (by function). Revenues that are directly related to the costs of the function have been attributed to each segment. Interest is allocated based on the purpose of the specific borrowing.

The municipality and its employees make contributions to the Municipal Pension Plan and the employees accrue benefits under this plan based on service. The Corporation's contributions are expensed as incurred. Post-employment benefits also accrue to municipal employees. Liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. Liabilities under these benefit plans are accrued and based on projected benefits as the employees render services necessary to earn future benefits.

Portfolio investments include federal government backed bonds and notes with effective interest rates that range from 1.2% to 4.65% (2011 - 1.01% to 5.02%). In 2012, the average rate of return was 1.7% (2011 - 1.83%). The maturity dates of the investments range from January 2013 to December 2026.

Cash and Cash Equivalents as at December 31 were comprised of nine Canadian dollar accounts and one US dollar account.




6. Other Liabilities2012 2011

(restated)Wages and Benefits 2,082,137$ 2,321,298$ Accrued Benefits 6,134,295 6,398,337 Accrued Employee Future Benefits (Note 12) 6,408,192 6,414,610 Legal Liabilities 562,000 562,000 Tax Sale 104,563 69,569 Prepaid Utilities 682,724 530,124 Prepaid Taxes 9,877,653 9,046,613 Other 59,539 91,493

25,911,103$ 25,434,044$

7. Deferred Revenue

2012 2011Local Improvements 226,554$ 263,557$ Deferred TransLink Funding 2,886,714 2,955,051 Deferred Traffic Fine Revenue 1,283,069 644,105 Prepaid Recreational Fees 539,728 594,198 Prepaid Business Licenses 712,849 616,426 Deferred Utility Flat Fees 252,934 87,677 Other 173,328 115,026

6,075,176$ 5,276,040$

8. Deferred Development Cost Charges

DCC's for capital costs related to: 2012 2011Drainage 5,275,665$ 4,920,330$ Roads 10,413,799 9,131,817 Open Space 5,802,130 5,708,978 Water 3,185,743 2,951,766 Sewer 3,586,713 3,576,765

28,264,050 26,289,656

8. Deferred Development Cost Charges (cont'd)

Deferred DCC's, beginning of the year 26,289,656$ 26,398,464$ Transfers to the capital program (1,027,000) (2,833,500) DCC's levied for the year 2,541,596 2,246,967 Interest allocated 459,798 477,725 Deferred DCC's, end of the year 28,264,050$ 26,289,656$

Development Cost Charges (DCC’s) are collected to pay for the general capital and utility expenditures due to development. In accordance with the Community Charter, these funds must be deposited into a separate reserve fund. In accordance with PSAB recommendations, the Corporation records DCC’s levied as deferred revenues. When the related expenditures are incurred, the DCC’s are then recognized as revenue.

Deferred revenue represents revenues that: 1) are collected but not earned as of December 31, 2012. These revenues will be recognized in future periods as they are earned; 2) are funds received from external parties for specified purposes. These revenues are recognized in the period in which the related expenses are incurred. Local improvements are geographically localized projects that are interim financed by the municipality. The costs are recovered from the benefiting property owners and the terms are established at the onset of the process.




9. Long Term Debt

Sinking Fund debentures outstanding balance:

Bylaw Rate MaturityOriginal

DebentureEquity in Sinking

fund

Balance, December 31,

2012

Balance, December 31,

2011Interest Paid

during the year4887 (Ladner) various 2013 2,900,000 (2,823,578) 76,422 149,205 85,000 4571 (ND) various 2014 8,500,000 (8,363,897) 136,103 236,612 112,869 4708 (SD) various 2014 4,350,000 (4,273,578) 76,422 149,204 85,000 5760(Sungod) various 2022 6,200,000 (2,511,118) 3,688,882 3,987,035 189,100 5761(Sungod) various 2022 2,000,000 (810,038) 1,189,962 1,286,140 61,000 Total Recreation Debt 23,950,000 (18,782,209) 5,167,791 5,808,196 532,969 4854 various 2013 500,000 (477,074) 22,926 44,761 25,500 4853 various 2014 1,565,000 (1,467,107) 97,893 162,010 70,369 5161 6.97 2014 1,490,500 (1,268,112) 222,388 325,704 103,843 5162 6.97 2014 308,000 (262,045) 45,955 67,304 21,458 4583 various 2015 2,000,000 (1,955,222) 44,778 73,215 32,670 5326 6.97 2016 770,000 (550,907) 219,093 267,504 53,808 5417 various 2017 1,300,000 (886,092) 413,908 493,546 73,778 5527 5.55 2018 235,000 (139,288) 95,712 109,114 10,926 6016 5.49 2023 1,000,000 (333,472) 666,528 711,210 54,910 Total Drainage Debt 9,168,500 (7,339,319) 1,829,181 2,254,368 447,262 5166 7.17 2015 165,000 (128,944) 36,056 46,948 11,831 5324 6.99 2016 550,000 (393,505) 156,495 191,075 38,434 5416 6.99 2016 100,000 (71,547) 28,453 34,741 6,988 Total Sewer Debt: 815,000 (593,996) 221,004 272,764 57,253 4579 various 2013 440,000 (425,480) 14,520 28,349 16,150 4580 various 2013 302,500 (296,577) 5,923 11,563 6,588 4737 various 2013 595,000 (583,919) 11,081 21,635 12,325 4856 8.50 2013 535,000 (494,114) 40,886 79,824 45,475 5006 various 2014 1,771,000 (1,655,964) 115,036 168,479 53,715 5163 7.17 2015 731,500 (571,652) 159,848 208,138 52,449 5164 7.17 2015 1,376,000 (1,075,316) 300,684 391,522 98,659 5165 various 2016 616,000 (467,132) 148,868 188,855 43,774 5319 6.99 2016 300,000 (214,640) 85,360 104,223 20,964 5320 6.99 2016 550,000 (393,505) 156,495 191,075 38,434 5322 6.99 2016 401,500 (287,259) 114,241 139,484 28,057 5414 various 2016 1,100,000 (749,287) 350,713 418,076 62,240 5413 various 2017 450,000 (306,241) 143,759 171,303 25,351 5415 various 2017 550,000 (376,372) 173,628 207,391 31,790 5526 5.55 2018 1,070,000 (634,202) 435,798 496,816 49,755 Total Water Debt 10,788,500 (8,531,660) 2,256,840 2,826,733 585,726 Accrued interest at December 31, 2012 273,396 Total Long Term Debt 44,722,000$ (35,247,184)$ 9,474,816$ 11,162,061$ 1,896,606$

Debenture debt principal is reported net of sinking fund balances and interest expense is reported net of sinking fund earnings. The Corporation carries no debt for others. The total debt issued and outstanding as at December 31, 2012 was $9,474,816 (as at December 31, 2011 - $11,162,061) and bears interest ranging from 5.49% to 8.5% (2011 - 5.49% to 8.5%).




9. Long Term Debt (continued)The following amounts are principal, sinking fund and interest payable over the next five years:

2013 2014 2015 2016 2017Water 813,514$ 744,589$ 577,662$ 411,935$ 141,599$ Sewer 81,901 81,901 75,985 65,080 - Drainage 575,790 438,076 214,833 208,224 55,130 Parks, Recreation and Culture 756,282 538,054 498,089 498,089 498,089 Total 2,227,487$ 1,802,620$ 1,366,569$ 1,183,328$ 694,818$

10. Long Term Lease

11. Other Assets

2012 2011Local Improvements (non-interest bearing; repayment term - 15 years) 226,554 263,557 Ladner Harbour Infrastructure 498,184 386,180

724,738$ 649,737$

12. Employee Benefit Plans

2012 2011Accrued benefit obligation, beginning of year 6,414,610 6,099,525 Service cost 325,063 328,042 Interest cost 282,642 271,157 Benefit payments (592,393) (475,699) Amortization of net actuarial losses (21,730) 191,585 Accrued benefit obligation, end of year 6,408,192 6,414,610

2012 2011Discount rates 4.5% 4.5%Expected compensation increases 1.75%-2.6% 1.25%-2.6%

Long Term Lease Payable represents future payments for the improvements made to the Ladner Leisure Centre. Terms of repayment include annual payments of $35,000 for the next three years and a balloon payment of $390,000 in 2016.

The Corporation provides certain post-employment, compensated absences, and termination benefits to its employees. Upon leaving the Corporation, certain exempt and union employees are paid a severance. The future employee benefit obligation represenst the Corporation's cost of this benefit as determined by an actuarial evaluation as of December 31, 2012:

An actuarial valuation of the accrued benefits was performed to determine the Corporation's accrued benefit obligation as at December 31, 2012. Actuarial assumptions used to determine the Corporation's accrued benefit obligation are as follows:




13. Tangible Capital Assets

Balance Additions Disposals BalanceDecember 31 December 31

2011 2012CostLand 202,018,989$ 3,713,107$ (903,930)$ 204,828,166$ Buildings 84,844,999 3,599,967 (532,767) 87,912,199 Vehicles 20,153,552 1,347,362 (768,228) 20,732,686 Machinery and Equipment 8,311,264 537,910 (71,203) 8,777,971 Land Improvements 15,602,282 416,053 (129,061) 15,889,274 Waterworks 105,909,973 4,343,103 (312,837) 109,940,239 Sewer Mains 88,014,774 657,848 (179,456) 88,493,166 Pooled Assets 26,994,788 2,041,716 (1,674,151) 27,362,353 Drainage Infrastructure 188,636,622 1,256,617 (51,667) 189,841,572 Roads Infrastructure 268,808,714 16,773,189 (2,399,524) 283,182,379 Leased Assets 79,574 - - 79,574 Work in Progress 15,142,659 (4,552,370) (123,014) 10,467,275 Total Cost 1,024,518,190$ 30,134,502$ (7,145,838)$ 1,047,506,854$

Accumulated AmortizationBuildings 30,507,792$ 1,964,528$ (261,609)$ 32,210,711$ Vehicles 12,300,938 1,471,377 (743,711) 13,028,604 Machinery and Equipment 4,690,967 620,019 (64,498) 5,246,488 Land Improvements 8,307,975 622,338 (116,972) 8,813,341 Waterworks 34,267,666 1,569,547 (238,749) 35,598,464 Sewer Mains 38,437,144 1,354,614 (101,455) 39,690,303 Pooled Assets 13,275,630 2,000,557 (1,674,151) 13,602,036 Drainage Infrastructure 63,400,099 2,421,276 (16,233) 65,805,142 Roads Infrastructure 130,399,751 6,679,017 (1,181,999) 135,896,769 Leased Assets 61,891 17,683 - 79,574 Total Accumulated Amortization 335,649,853$ 18,720,956$ (4,399,377)$ 349,971,432$

Net Book ValueLand 202,018,989$ 3,713,107$ (903,930)$ 204,828,166$ Buildings 54,337,207 1,635,439 (271,158) 55,701,488 Vehicles 7,852,614 (124,015) (24,517) 7,704,082 Machinery and Equipment 3,620,297 (82,109) (6,705) 3,531,483 Land Improvements 7,294,307 (206,285) (12,089) 7,075,933 Waterworks 71,642,307 2,773,556 (74,088) 74,341,775 Sewer Mains 49,577,630 (696,766) (78,001) 48,802,863 Pooled Assets 13,719,158 41,159 - 13,760,317 Drainage Infrastructure 125,236,523 (1,164,659) (35,434) 124,036,430 Roads Infrastructure 138,408,963 10,094,172 (1,217,525) 147,285,610 Leased Assets 17,683 (17,683) - - Work in Progress 15,142,659 (4,552,370) (123,014) 10,467,275 Total Net Book Value 688,868,337$ 11,413,546$ (2,746,461)$ 697,535,422$




14. Accumulated Surplus

2012 2011(restated)

Equity in Tangible Capital Assets 687,565,606$ 677,176,276$

Unappropriated Surplus General 13,904,971 10,926,174 Water 3,590,756 3,476,165 Sewer 4,794,978 4,664,866 Solid Waste 3,203,696 2,763,267

25,494,401 21,830,472 Statutory Reserves Capital Projects 89,794 88,293 Equipment Replacement 9,975,242 8,575,885 Ladner Parking 245,935 241,824 Parks & Public Lands 1,996,358 3,071,887 Tax Sale 125,663 123,563

12,432,992 12,101,452 Non-Statutory Reserves Boundary Bay Airport Improvements 125,290 - Capital Works Financing Fund 12,272,200 12,206,940 Designated Capital (Work in Progress) 27,053,624 13,447,956 Drainage & Irrigation 2,389,246 2,287,813 Elections 70,000 - Emergency 500,000 500,000 Environment 343,554 197,571 Gateway - 5,098,811 Habitat 78,200 93,200 Insurance 3,520,000 3,520,000 Landfill 628,108 628,103 Landscaping 448,050 269,897 Other 574,371 461,207 Payroll Benefits & Allowances 2,864,917 2,797,411 Recreation 2,315,258 1,811,793 Recycling/Solid Waste 716,220 716,220 Road Restoration 6,202,721 5,205,726 Sewer 10,008,803 10,108,375 Water 11,383,421 10,997,068

81,493,983 70,348,091 Total Reserves 93,926,975 82,449,543

Total Accumulated Surplus 806,986,982$ 781,456,291$




15. Trust Funds

2012 2011North Delta Cemetery Trust Fund 17,894$ 17,701$ South Delta Cemetery Trust Fund 841,794 816,030 Deposits from Development Agreements and other 9,909,980 8,385,847

10,769,668$ 9,219,578$

16. Commitments and ContingenciesI. The Corporation, as a member of the Greater Vancouver Water District, the Greater Vancouver Sewage and Drainage District, and the Greater Vancouver Regional District, is jointly and severally liable for the net capital liabilities of these districts. II. The Corporation and its employees contribute to the Municipal Pension Plan (“the pension plan”), a jointly trusted pension plan. The Board of Trustees, representing pension plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. The plan has about 176,000 active members and approximately 67,000 retired members. Active members include approximately 35,000 contributors from local governments. Every three years an actuarial valuation is performed to assess the financial position of the pension plan and the adequacy of pension plan funding. The most recent valuation as at December 31, 2009 indicated an unfunded liability of $1,024 million for basic pension benefits. The next valuation will be as at December 31, 2012 with results available in 2013. Defined contribution plan accounting is applied to the Plan as the Plan exposes the participating entities to actuarial risks associated with the current and former employees of other entities, with the result that there is no consistent and reliable basis for allocating the obligation, Plan assets and cost to individual entities participating in the Plan. The Corporation of Delta paid $8,373,689 (2011 - $7,945,382) for employer contributions to the pension plan in fiscal 2011, while employees contributed $7,007,495 (2011 - $6,541,959) to the plan in fiscal 2012. III. In the ordinary course of business, claims are asserted or made against the Corporation, and it is currently involved in various legal actions. The outcome of these actions cannot be determined at this time. A provision has been made in the accounts for any likely unfavorable outcome of these actions. The amount of any loss in excess of the provision and insurance coverage will be recorded when determinable. IV. The Corporation insures itself through a combination of insurance policies and self-insurance. The Corporation has a funded self-appropriation (Note 14). Based on estimates, this appropriation reasonably provides for all outstanding claims. V. The Corporation has a contingent liability with respect to the Municipal Finance Authority of BC (MFA) Debt Reserve Fund Demand Note. As a condition of the borrowing undertaken by the Corporation, the Corporation was required to contribute to the MFA Debt Reserve through a demand note. The demand note will only be recorded as an asset and liability if a local government, under joint and several agreement of the regional district, defaults on the loan obligation. Upon this action of the default, the MFA may call the outstanding demand notes of the deficient regional district at which point the demand notes then become an asset and a liability of the associated members. Once the defaulting local government repays in full the defaulted position, the MFA will refund all called demand notes. It is generally unlikely that the funds will be demanded by the MFA, therefore the contingent liability has not been recorded in the consolidated financial statements. As at December 31, 2012 the demand notes total $1,176,351 (2011 - $1,176,351).

These funds have been created to hold assets, which must be administered as directed by agreement or statute for certain beneficiaries. In accordance with Public Sector Accounting Board (PSAB) recommendations, trust funds are not included in the Corporation’s consolidated financial statements. Trust funds administered by the Corporation are as follows:




17. Basis of Segmented Reporting

The Corporation has adopted the Public Sector Accounting Board recommendation requiring financial information to be provided on a segmented basis. Municipal services have been segmented by grouping activities that have similar service objectives (by function). Revenues that are directly related to the cost of the function have been attributed to each segment. Expenditures reported for each segment include an allocation of internal equipment charges based on departmental usage of equipment. Interest is allocated to functions based on the purpose of the specific borrowing. Municipal Services are provided by departments and have been separately disclosed as follows: General Government General Government includes the Clerks Office, the Office of the Chief Administrative Officer, Finance, Human Resources and Corporate Planning, Legal Services and all other legislative services. Protective Services The Police Department is responsible for the safety of lives and property of citizens, to preserve peace and order, to prevent crimes from occurring, to detect offenders, and to enforce the law. The Fire Department is responsible for fire suppression, fire prevention programs, training and education related to prevention. Engineering, Public Works and Transportation The Engineering Department is responsible for the roads, transportation networks, drainage, street lighting, parking, snow removal, bridges, fleet maintenance and all related traffic services and administration. Community Planning The Community Planning Department manages urban development businesses and residents through municipal planning and community development. It ensures quality of building construction through enforcement of building codes and standards. It facilitates development by providing approval on development plans, zoning bylaws and building permit applications. Parks, Recreation and Culture The Parks, Recreation and Culture Department provides public service that contributes to neighbourhood development and sustainability through the provision of recreational and leisure programs. It provides services that contribute to the healthy living of the community through partnerships, promotion, and preventative education. Environmental Health and Solid Waste The Environmental Health section is responsible for the protection and enhancement of the environmental values of the municipality through education, enforcement, bylaw development, complaint investigation and response to incidents. The solid waste program is responsible for garbage collection and recycling. Utilities The Utilities include the water and sewer functions. The water program provides drinking water to the citizens of the municipality through its network of pipes; the sewer program is responsible for collecting disposal and transporting of sewage to the regional disposal facilities.




18. Prior Period Adjustment

2011 2011(restated) (previously

reported)Net Financial Assets 90,043,180 92,807,179 Tangible Capital Assets 688,868,337 688,868,337 Inventories 768,776 768,776 Prepaids 1,126,261 1,126,261 Other Assets 649,737 649,737 Accumulated Surplus 781,456,291 784,220,290

Accumulated Surplus

Equity in Capital Assets 677,176,276 677,176,276Unappropriated Surplus 21,830,472 21,830,472Statutory Reserves 12,101,452 12,101,452Non-Statutory Reserves 70,348,091 73,112,090Accumulated Surplus 781,456,291 784,220,290

Annual Surplus as previously reported 37,024,036Reversal of provision made for employee benefits relating to prior period 1,040,264Annual Surplus (restated) 38,064,300

As a result of an actuarial evaluation of the future employee benefits completed in 2012, it was determined that the liability reported in the financial statements was understated as at December 31, 2011. These financial statements retroactively adjust this error. The net adjustment increased the Other Liabilities by $2,763,999 and decreased Accumulated Surplus by the same amount. The Payroll and Benefits Allowance non-statutory reserve was reduced in conjunction with the accrual recorded for the outstanding future employee benefits payable. The unappropriated surplus from the prior years remained



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94$

S

ale

of S

ervi

ces (

Sche

dule

3)

1,54

1,56

1

2,

160,

003

2,64

3,50

2

44

,305

6,97

0,78

4

4,

922,

993

36,7

07,4

84

54

,990

,632

$

Lic

ense

s, P

erm

its, F

ees a

nd P

enal

ties (

Sche

dule

4)

1,61

3,90

4

19

4,36

1

722,

147

2,

480,

444

17,5

48

84

1

6,

689

5,

035,

934

$

C

ontr

ibut

ions

1,18

6,75

6

49

,577

97,8

01

5,

400

43

0,08

8

-

5,

750

1,

775,

372

$

In

vest

men

t Inc

ome

2,37

5,05

8

-

-

-

-

-

-

2,

375,

058

$

A

ctua

rial E

arni

ngs o

n De

bt4,

170,

279

-

-

-

-

-

-

4,17

0,27

9$

Dev

elop

men

t Cos

t Cha

rges

(Not

e 8)

488,

000

-

1,41

5,00

0

-

-

-

930,

500

2,

833,

500

$

L

andf

ill R

oyal

ties

2,34

1,71

4

-

-

-

-

-

-

2,

341,

714

$

M

FA S

urpl

us D

istrib

utio

n1,

378,

513

-

-

-

-

-

-

1,37

8,51

3$

G

ain

on D

ispos

al o

f Cap

ital A

sset

s5,

184,

351

-

-

-

-

-

-

5,18

4,35

1$

C

ontr

ibut

ed T

angi

ble

Capi

tal A

sset

s1,

314,

598

-

-

-

-

-

-

1,31

4,59

8$

Oth

er (S

ched

ule

5)1,

171,

556

30,3

70

27

0,87

4

-

45

6,99

3

408,

601

-

2,33

8,39

4$

To

tal R

even

ue41

,865

,733

54,0

88,0

12

38

,304

,130

4,74

9,64

9

28

,440

,896

6,06

6,97

2

37

,650

,423

211,

165,

815

Wag

es, S

alar

ies &

Ben

efits

13,0

08,5

51

47

,018

,279

11,2

64,9

45

3,

367,

807

17,8

01,7

78

50

8,51

4

3,01

6,01

9

95

,985

,893

Mat

eria

ls &

Sup

plie

s51

6,86

2

2,15

5,99

3

3,

165,

612

34,2

87

1,

690,

919

78,9

51

79

0,59

1

8,43

3,21

6

Repa

irs &

Mai

nten

ance

610,

500

36

4,75

6

1,59

1,99

0

14

,584

1,29

8,11

5

8,

037

51

8,73

0

4,40

6,71

2

Serv

ices

3,37

4,42

9

80

4,97

2

691,

281

10

6,52

6

488,

717

15

7,44

4

429,

657

6,

053,

026

Leas

es a

nd R

enta

ls25

,909

632,

017

56

4,64

1

1,16

6

287,

959

-

310,

288

1,

821,

980

Libr

ary

3,00

8,76

7

-

-

-

-

-

-

3,

008,

767

Util

ities

309,

981

39

8,10

7

1,08

0,71

4

11

,829

1,82

7,55

4

2,

668

22

6,10

9

3,85

6,96

2

Garb

age

& R

ecyc

ling

6,62

5

8,17

1

9,95

5

-

1,

864

4,

233,

291

24

4,25

9,93

0

Regi

onal

Dist

rict C

harg

es-

-

-

-

-

-

18

,902

,582

18,9

02,5

82

Oth

er2,

261,

778

525,

645

52

4,55

6

19,9

49

69

9,15

7

2,76

7

19,2

94

4,

053,

147

Mun

icip

al E

quip

men

t Cha

rges

(3,6

23,2

89)

1,48

6,23

4

(1

,144

,559

)

11

1,93

3

1,56

1,38

5

82

,889

2,19

0,26

1

66

4,85

4

Inte

rest

Cha

rges

-

-

749,

096

-

1,16

0,86

0

-

1,02

3,93

2

2,

933,

889

Amor

tizat

ion

of T

angi

ble

Capi

tal A

sset

s2,

847,

764

1,05

1,46

4

10

,718

,914

-

77

6,42

8

-

3,

325,

987

18,7

20,5

57

To

tal E

xpen

ses

22,3

47,8

77

54

,445

,639

29,2

17,1

45

3,

668,

081

27,5

94,7

35

5,

074,

562

30,7

53,4

76

17

3,10

1,51

5

Exc

ess o

f Rev

enue

s ove

r Exp

ense

s 19

,517

,856

$

(3

57,6

27)

$

9,

086,

985

$

1,08

1,56

8$

84

6,16

1$

992,

410

$

6,

896,

947

$

38,0

64,3

00$

NO

TE 1

9 co

nt'd

- SE

GM

ENTE

D IN

FORM

ATIO

N


Supplementary Information

For the years ended December 31 2012 2011 2010Actual Actual Actual

Schedule 1 - Revenues from Taxation and Grants in LieuGeneral Taxation & Debt Levy 104,340,278$ 99,858,753$ 95,053,419$ Special Assessments 1,003,824 1,941,610 2,495,465 Payments in Lieu 3,161,565 3,261,637 3,201,891 Utilities and Ports Compensation 679,252 683,081 674,120 Other Taxes 4,325,803 4,448,095 4,896,888

113,510,722$ 110,193,176$ 106,321,783$

Schedule 2 - Revenue from Government Grants and TransfersProtective & Emergency Planning 22,518$ -$ 96,644$ Traffic Fine Revenue Sharing 1,874,000 1,856,878 1,782,303 Other 96,076 541,412 331,269 Provincial 191,418 821,364 1,558,141 Provincial Emergency Preparedness (PEP) - 528,405 11,788 Transportation 4,132,478 11,058,046 3,450,420 Drainage 11,650 2,428,189 927,057 Sewer Infrastructure - - 10,000

6,328,140$ 17,234,294$ 8,167,622$

Schedule 3 - Revenue from Sale of ServicesWater 25,429,376$ 23,828,992$ 22,187,458$ Sewer 13,777,467 12,848,645 13,523,991 Solid Waste 5,217,939 4,922,993 4,681,610 Recreational Services 7,453,831 6,879,817 6,415,054 Recoverable Services 7,154,644 6,032,825 5,809,594 Other 705,984 477,360 497,070

59,739,241$ 54,990,632$ 53,114,777$

Schedule 4 - Revenue from Licenses, Permits, Fees & PenaltiesBusiness Licenses 1,053,408$ 1,032,879$ 1,014,830$ Licenses 270,499 260,254 233,540 Building Permits 1,571,192 1,237,001 1,265,130 Soil Deposit Fees 488,526 321,205 332,354 Fines 148,021 84,078 76,675 Fees 1,053,240 1,061,281 1,218,594 Penalties 1,008,608 1,039,236 878,170

5,593,494$ 5,035,934$ 5,019,293$

Schedule 5 - Other RevenueRentals 1,325,294$ 1,216,450$ 1,246,350$ Disposal of Equipment 106,435 41,348 47,493 Cemetery 155,359 109,702 114,958 Recycling Material 203,552 408,601 286,560 Other 1,102,666 562,293 637,016

2,893,306$ 2,338,394$ 2,332,377$

supplementary information


Sche

dule

6 -

Stat

emen

t of F

inan

cial

Act

iviti

es b

y Fu

nd (U

naud

ited)

For t

he y

ear e

nded

Dec

embe

r 31,

201

2Bu

dget

Gene

ral

Wat

erSe

wer

Solid

Was

teTo

tal

Reve

nues

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xatio

n an

d Gr

ants

in L

ieu

(Sch

edul

e 1)

114,

105,

000

$

11

3,51

0,72

2$

-$

-

$

-$

11

3,51

0,72

2$

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vern

men

t Gra

nts a

nd T

rans

fers

(Sch

edul

e 2)

2,82

2,50

0

6,32

8,14

0

-

-

-

6,

328,

140

Sale

of S

ervi

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dule

3)

57,8

58,0

00

15

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25,4

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46

13

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5,21

7,93

9

59,7

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nses

, Per

mits

, Fee

s and

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altie

s (Sc

hedu

le 4

)4,

341,

000

5,

588,

985

4,

509

-

-

5,

593,

494

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ribut

ions

6,13

1,00

0

3,06

5,92

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0

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6

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vest

men

t Inc

ome

1,77

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0

2,49

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3

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2,

494,

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aria

l Ear

ning

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512,

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fill R

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ties

2,02

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0

2,78

6,61

0

-

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2,

786,

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plus

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ribut

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87,5

00

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on

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gibl

e Ca

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l Ass

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2,50

0,00

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2,

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er (S

ched

ule

5)1,

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l Gov

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n30

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5,98

7,50

0

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80,0

00

27

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-

-

-

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182,

568,

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0,67

3,55

4

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11

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178,

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ver E

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ses

11,4

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00

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91

Ch

ange

in E

quity

in T

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ble

Capi

tal A

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l Ass

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cqui

red

(Not

e 13

)(7

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(3

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)

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-

(3

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Am

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n of

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gibl

e Ca

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l Ass

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-

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on

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on

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osal

of T

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-

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6,30

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7

Debt

pay

men

ts(8

46,0

00)

(1

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)

(5

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(1

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In

crea

se in

Inve

stm

ent i

n Ta

ngib

le C

apita

l Ass

ets

(57,

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(7,1

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(1,9

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37)

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46,7

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et in

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Surp

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beg

inni

ng o

f yea

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476,

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664,

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end

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ear

11,6

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13

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$

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6$

4,79

4,97

8$

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3,69

6$

25,4

94,4

01$

sche

dule

6 -

stat

emen

t of f

inan

cial

act

ivit

ies

by f

und

(una

udit

ed)

permissive tax exemptions

67The Corporation of Delta - 2013 Annual Report


ORGANIZATION ADDRESS TOTAL DELTA TAXES

Abbeyfield House - St. David's Society 1115 - 51A St 9,940 Augustinian Monastery of BC 3890 Arthur Dr 176 BC Waterfowl Refuge 5191 Robertson Rd 29,495 BC Waterfowl Society 5191 Robertson Rd 3,523 Benediction Lutheran Church 5575 - 6th Ave 13,806 Boys and Girls Club of Delta (Errol Wintemute) 4727 Arthur Dr 21,708 Boys and Girls Club of Delta (Hillside) 11339 - 84th Ave 12,387 Cedar Park Church 5300 - 44th Ave 26,498 Columbus Lodge Delta 8850 118A St 10,305 Crossroads United Church 7655 - 120th St 19,200 Delta Branch No. 61 The Royal Canadian Legion 4896 Delta St 5,294 Delta Chamber of Commerce 6201 - 60th Ave 8,573 Delta Christian School Society 4789 - 53rd St 55,361 Delta Gymnastics Society 4680 Clarence Taylor Cres 35,212 Delta Hospice Society 1521 - 56th St 10,982 Delta Hospital Auxiliary Society 4816 Delta St 5,822 Delta Hospital Auxiliary Society 4824 Delta St 10,033 Delta Lodge #21, Independent Order of Oddfellows 5425 Ladner Trunk Rd 6,801 Delta Museum and Archives Society 4858 Delta St 5,011 Delta Pentecostal Tabernacle 7696 - 112th St 17,820 Delta Pentecostal Tabernacle 77th Ave (No Access) 62 Delta Senior Housing Association 4590 - 51st St 1,642 Delta Senior Housing Association 4603 Evergreen Lane 18,333 Delta Senior Housing Association 4649 Evergreen Lane 7,927 Deltassist Family & Community Services Society 9067 / 9097 - 120th St 37,346 Fraser Valley Alliance Church 6897 - 120th St 5,547 Gateway Autism Foundation 4812 Georgia St 3,627 Immaculate Conception Church 8840 - 119th St 74,481 Immaculate Conception School 8843 - 119th St 25,208 Kinsmen Club of Ladner/Tsawwassen 5050 - 47th Ave 4,635 Kinsmen Retirement Centre Association 5430 - 10th Ave 8,037 Ladner Baptist Church 5624 Ladner Trunk Rd 14,915 Ladner Christian Fellowship Society 5545 Ladner Trunk Rd 14,327 Ladner Christian Reformed Church 4594 - 54A St 19,623 Ladner Fishermen's Co-operative Association 4467 Savoy St 1,635 Ladner Fishermen's Co-operative Association 4473 Savoy St 1,635 Ladner Fishermen's Co-operative Association 4481 Savoy St 3,679 Ladner Gospel Hall 4979 - 44A Ave 8,650 Ladner Lawn Bowling Club 5128 - 47th Ave 6,968 Ladner United Church 4960 - 48th Ave 4,234 Ladner United Church 4962 - 48th Ave 2,701 Lighthouse Harbour Ministries 9551 Gunderson Rd 3,821 Little House Society 5061 - 12th Ave 6,309 McKee Athletic Association 10379 Ladner Trunk Rd 14,447 Navy League of Canada Annacis Channel 6,194 New Hope Christian Church 11838 - 88th Ave 16,362 Nordel Fellowship Baptist Church 7940 - 118th St 10,302 North Delta Evangelical Free Church 11300 - 84th Ave 12,534 North Delta Potters Guild 11425 84 Ave 5,561 Reach Child and Youth Development Society 10921 - 82nd Ave 1,487 Reach Child and Youth Development Society 11425 - 84th Ave 4,500 Royal Heights Baptist Church 11706 - 96th Ave 22,243




ORGANIZATION ADDRESS TOTAL DELTA TAXES

Sacred Heart Church & School 3900 Arthur Dr 64,981 Saviour Lutheran Church Society 4737 - 57th St 10,580 Scott Congregation of Jehovah's Witness 11955 - 90th Ave 21,890 Side Kick Players club 1172 56 St 2,138 Sources Community Resources Society 4576 - 55B St 2,049 Sources Community Resources Society 4807 Georgia St 4,973 South Delta Baptist Church 1988 - 56th St 82,389 South Delta Library 1321A - 56th St 13,009 Southpointe Academy 1900 56 St 107,898 St. Cuthbert's Anglican Church 11601 - 82nd Ave 17,959 St. David's Anglican Church 1115 - 51A St 30,156 St. Stephen's United Church 9696 Ladner Trunk Rd 5,113 Sunshine Hills Foursquare Church 6749 - 120th St 19,734 The Centre for Child Development of the Lower Mainland 11405 - 84th Ave 1,353 The Nature Trust of British Columbia Riparian Habitat Area 7,822 The Nature Trust of British Columbia, In Trust Harlock Island 274 The Parish of All Saints, Ladner 4735 Arthur Dr 6,319 The Tsawwassen Congregation of Jehovah's Witness 705 - 53rd St 5,667 Then India Sanmarga Ikya Sangam Educational & Cultural Society 9326 116th St 13,670 Trinity Lutheran Church 11040 River Rd 6,886 Tsawwassen Alliance Church 4965 - 12th Ave 14,777 Tsawwassen Tennis Club 286 English Bluff Rd 7,283 Tsawwassen United Church 683 - 53rd St 17,892 Tunnel Town Curling Club 1720 - 56th St 9,060 Watershed Artworks Society 11425 84 Ave 1,164

1,151,955$

Photography Credits:Marlene GrahamDelta photography contest participants

The Corporation of Delta4500 Clarence Taylor CrescentDelta, BC V4K 3E2

(T) 604.946.4141 | (F) 604.946.3390

www.delta.ca

the corporation of delta 2013 annual report

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