tuesday december 13 th, 2016 @ 4:45 p.m. - langford.caand~minutes/administration~and... · 1.1...

CITY OF LANGFORD

ADMINISTRATION AND FINANCE COMMITTEE

Tuesday December 13th, 2016 @ 4:45 p.m.

Council Chambers, 3rd Floor – 877 Goldstream Avenue

. CALL TO ORDER 2. APPROVAL OF THE AGENDA

3. ADOPTION OF THE MINUTES

a) Administration and Finance Committee Meeting – September 13th, 2016 2 4. REPORTS

a) Draft Contaminated Sites Accounting and Reporting Policy 6

- Staff Report (Finance)

b) Monthly Approval of Accounts Payable – September to November 2016 27 - Staff Report (Finance)

c) Financial Statement Review January to October 2016 47

- Staff Report (Finance) 5. ADJOURNMENT

Page 1 of 58

CITY OF LANGFORD

MINUTES OF THE ADMINISTRATION AND FINANCE COMMITTEE

Monday, September 13th, 2016 @ 4:45 p.m.

Council Chambers, 3rd Floor – 877 Goldstream Avenue

PRESENT Councillor M. Sahlstrom (Chair), Councillor L. Seaton (A/Vice-Chair), Members: D. Adair, J. Crook, J. Paget, and T. Won. ATTENDING Deputy Director of Finance, A. Kryklywyj and City Manager J. Bowden. ABSENT Member: F. Hudson. 1. CALL TO ORDER

The Chair called the meeting to order at 4:45 p.m.

2. APPROVAL OF THE AGENDA

MOVED BY: J. CROOK SECONDED: COUNCILLOR SEATON

That the Administration and Finance Committee approve the Agenda as presented

CARRIED.

3. INTRODUCTION OF NEW MEMBERS The Chair of the Administration and Finance Committee welcomed new citizen representative members David Adair, Jennifer Paget and Trevor Won to the Committee.

4. REPORTS

a) Write off Uncollectable Property Taxes for 2015 and 2016 - Staff Report (Finance)

MOVED BY: J. CROOK SECONDED: J. PAGET

of 58Page 2 of 58

Minutes of the Admin & Finance Committee September 13th, 2016

Page 2 of 4

That the Administration and Finance Committee recommend to Council: That Council authorize the Treasurer to write off the sum of $147.98 in outstanding 2016 property taxes relative to Folio 70030.190 at 19-848 Hockley Avenue, and the amount of $311.41 in outstanding 2015 property taxes relative to folio 70390.800 at 80-2911 Sooke Lake Rd, subject to the Minister’s approval under Section 315.3 of the Local Government Act.

CARRIED.

b) 2017 Permissive Tax Exemptions – Bylaw No. 1653 - Staff Report (Finance) The Chair advised that they would deal with the tax exemption request from the Goldstream Masonic Hall first as Councillor Seaton has a conflict. 4:55 pm - Councillor Seaton left the meeting due to a conflict of interest. MOVED BY: J. PAGET SECONDED: D. ADAIR

That the Administration and Finance Committee recommend to Council: That Council approve the 2017 Permissive Tax Exemption request from the Goldstream Masonic Hall located at 679 Goldstream Avenue subject to them allowing the use of their parking lot for City events taking place at Veterans Memorial Park.

CARRIED.

4:56 pm – Councillor Seaton returned to the meeting. MOVED BY: J. CROOK SECONDED: COUNCILLOR SEATON

That the Administration and Finance Committee recommend to Council: That Council approve the following 2017 Permissive Tax Exemption Applications: i. Juan de Fuca Cadet Youth Society – The society clubhouse is located at 948 Dunford Road

and is used by the local branch of the Navy League of Canada and its two Cadet Corps. The organization received a full exemption in 2016.

ii. Langford 50 and Up Club – The 50 and Up clubhouse is located at 2637 Sunderland Road and received a full exemption in 2016.

iii. Metchosin Farmers Institute – The Institute owns several properties known as the Luxton Fairgrounds which received full tax exemption in 2016.

iv. South Vancouver Island Rangers – The Ranger’s property is located at 3498 Luxton Road. The Society notes that they donate annually to various charities and make the grounds available for community events. A full exemption was granted in 2016.

v. Gordon United Church of Canada – The United Church is located at 929 and 935 Goldstream Avenue. The property was fully exempted in 2016.

of 58Page 3 of 58


Page 3 of 4

vi. The Lighthouse Christian Academy – located at 1289 Parkdale Drive. This property was fully

exempted in 2016.

vii. Grace Baptist Church – Located at 2731 Matson Road. The property was fully exempted in 2016.

viii. St. Vincent De Paul Society - This registered non-profit society operates a thrift store at 2784 Claude Road. The property was fully exempted in 2016.

ix. West Shore Chamber of Commerce – Even though the Chamber office is located on municipal property at 2830 Aldwynd Road, it is taxable because the Chamber is a taxable occupier of leased municipal land. Therefore, a permissive exemption is necessary. The property was fully exempted in 2016.

x. Bishop of Victoria - This organization owns Our Lady of the Rosary Church at 798 Goldstream Avenue. The property was fully exempted in 2016.

xi. The Forge, formerly “Western Community Baptist Church” – Located at 2610/2612 Sooke Road. The property was fully exempted in 2016.

xii. Royal Canadian Legion – Located at 761 Station Avenue - The Legion provides space for Langford Emergency Social Services and the Food Bank. The property was fully exempted in 2016.

xiii. Westwind Plaza (JV) Properties Ltd. – This property is the Goudy Library at 119-755 Goldstream Avenue. We have also included this property in the bylaw as this is a city initiated exemption. This property was fully exempted in 2016.

xiv. Habitat for Humanity - This property is located at 849 Orono. They are a not-for-profit organization and is a registered charity under the Income Tax Act of Canada. The property was fully exempted in 2016.

xv. Victoria Conservatory of Music – This property is located in the YM/YWCA Building and occupies unit #210-1314 Dumont Ave. The Society provides music activities and education for the residents of Langford. This property was fully exempted in 2016.

xvi. Victoria Association for Community Living – This property is located at 157-2745 Veterans Memorial Parkway. The Association provides support services to children, youth and adults with developmental disabilities, and to their families. The Association is a registered non-for-profit society.

xvii. Island Corridor Foundation – E&N Corridor on Vancouver Island. This property was not exempted in 2016; AND

2) That Council proceed to give Tax Exemption Bylaw No 1653, 2016 the first three readings at the Regular Council Meeting of September 19, 2016.

CARRIED.

of 58Page 4 of 58


Page 4 of 4

c) Financial Statement Review January to July 2016 - Staff Report (Finance) MOVED BY: J. CROOK SECONDED: D. ADAIR

That the Administration and Finance Committee receive the January to July 2016 Financial Review for information.

CARRIED.

d) Monthly Approval of Accounts Payable – March to August, 2016 - Staff Report (Finance) MOVED BY: J. CROOK SECONDED: D. ADAIR

That the Administration and Finance Committee recommend to Council: That Council approve the City of Langford disbursements from March to August 2016 as outlined in the Accounts Payable Report dated September 1, 2016.

CARRIED.

5. ADJOURNMENT The Chair adjourned the meeting at 5:20 pm CHAIR CERTIFIED CORRECT

(City Manager)

of 58Page 5 of 58

2nd Floor · 877 Goldstream Avenue · Langford, BC Canada · V9B 2X8 T · 250-478-7882 F · 250-478-7864

Staff Report

to

Administration and Finance Committee

Date: December 13, 2016

Department: Finance

Subject: Draft Contaminated Sites Accounting and Reporting Policy

Background The City is required to be compliant with the accounting standard PS3260 – Liability for Contaminated Sites. This section establishes a standard for municipalities to account for and report on liabilities associated with the remediation of contaminated sites. Specifically, PS3260:

• Defines which activities would be included in a liability for remediation; • Establishes when to recognize and how to measure a liability for remediation; • Provides the related financial statement presentation and disclosure requirements.

The proposed policy will ensure that there is a process in place related to identification, classification and estimation of the liability associated with contaminated sites. Commentary During 2015, finance staff prepared a draft policy and then met with other city hall departments for their professional opinions. After this, the policy was reviewed with KPMG to ensure the policy was compliant. As of December 31, 2015, it was determined that the City of Langford did not have any properties that required a liability or note disclosure to be reported. Financial Implications There are no financial implications resulting from this report. Legal Implications There are no legal implications resulting from this report.

of 58Page 6 of 58

Recommendation That the Finance and Administration recommend that Council adopt the “City of Langford Contaminated Sites Accounting and Reporting Policy”.

Respectfully submitted,

Submitted by: Audrey Kryklywyj-Shortreid, Deputy Director of Finance Concurrence: Matthew Baldwin, MCIP, RPP Director of Planning Concurrence: Bob Beckett, Fire Chief Concurrence: Lorne Fletcher, Manager of Community Safety and Municipal Enforcement Concurrence: Mike Leskiw, Parks and Recreation Manager Concurrence: Michelle Mahovlich, P.Eng, P.Geo, Director of Engineering Concurrence: Brent Molnar, Manager of Land Development Concurrence: Steve Ternent, Director of Finance Concurrence: Jim Bowden, Chief Administrative Officer

:AKS

of 58Page 7 of 58

City of Langford Policy and Procedure for Dealing with

Contaminated or Potentially Contaminated Sites

City of Langford

Contaminated Sites Accounting and Reporting Policy

1 | P a g e

of 58Page 8 of 58



TABLE OF CONTENTS

1.0 INTRODUCTION……………………………………………………………………………………………………………………3 1.1 PS3260 Liability for Contaminated Sites...……….……………………………………………………....3 1.2 Contamination and Contaminated Sites…………….…………………………………………………….3 1.3 Purpose and Scope…….…………………………………………………………………………………………….4

2.0 ADMINISTRATION…..……………………………………………………………..……..…………………………………….5 2.1 Site Identification………………………………….…………………………………………………………….…..5 2.2 Site Classification……………………………………………………………………………………………………..6

3.0 REPORTING LIABILITY…………………………………………………………………………..….………………………….7 3.1 Responsibility…………………………………………..………………………………………………………………7

3.1.1 Polluter Pays Principle…………………………………………………………………………..7 3.1.2 Direct Responsibility……………………………………………………………………………..7 3.1.3 Accepting Responsibility………..……….…………………………………………………….8 3.1.4 Unclear Responsibility…………………………………………………………………………..8 3.1.5 No Responsibility……………………..……………………………………………………………8

3.2 Future Economic Benefits…………………….…………………………………………………………….…..8 3.3 Measurement of Liability………………………………………………………………………………………..9 3.4 Financial Statement Disclosure……………………..………………………………………………………10

4.0 ESTIMATION UNCERTAINTY…..………………………………….………………………………………………………11 5.0 STORAGE OF CONTAMINATED SITES INFORMATION………………………………………………..………11 6.0 DEFINITIONS…………………………………………………………………..…………………………………………….…..12

ATTACHMENT: Appendix A Flowchart of Contaminated Sites Accounting and Reporting

ATTACHMENT: Environmental Management Act – Contaminated Sites Regulation

2 | P a g e

of 58Page 9 of 58


Contaminated or Potentially Contaminated Sites 1.0 INTRODUCTION

The Public Sector Accounting Board (PSAB) has issued a new accounting standard related to contaminated sites for all public sector reporting entities across Canada, PS3260 – Liability for Contaminated Sites.

PS3260 applies to fiscal years beginning on or after April 1, 2014, meaning the City of Langford will be required to report liabilities under this standard for the year ended December 31, 2015 and for all reporting periods thereafter.

The City has chosen to adopt this standard prospectively from the date of transition.

1.1 PS3260 Liability for Contaminated Sites

PS3260 Liability for Contaminated Sites provides the recognition, measurement, presentation, and disclosure requirements for liabilities associated with the remediation of contaminated sites.

1.2 Contamination and Contaminated Sites

PS3260 defines contamination as the introduction into the air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an existing environmental standard.

Under PS3260, a site is considered contaminated if substances occur in concentrations that exceed maximum acceptable levels under an environmental standard. This does not include airborne contamination or contaminants in the earth’s atmosphere, unless such contaminants have been introduced into soil, water bodies or sediment.

Soil, ground water, and/or sediment quality can have a direct impact on human and ecological health. In order to minimize risk of health impacts, brownfield and contaminated sites with impacted soils, ground water, and/or sediment can be restricted in terms of the uses that can occur on the lands.

3 | P a g e

of 58Page 10 of 58



1.3 Purpose and Scope

This policy and procedures document specifically applies to the City of Langford reporting under Public Sector Accounting Standards (PSAS) and all City subsidiaries reporting under PSAS. At the date of this policy, there were no other entities identified.

This document provides the overview of the City of Langford’s (the City) policies and procedures on how to account for the remediation of the environmental impact, measurement of the liability, and reporting of the liability (expenses) associated with contaminated or potentially contaminated sites.

The scope of the policy is detailed within the separate sections. However, of particular note is that, for any entity applying PSAS, PS3260 is meant to be applicable for all sites that are no longer in productive use.

This policy’s intent is to identify and ensure contaminated or potentially contaminated sites within the City are addressed according to the:

• Environmental Management Act of BC (EMA) • Public Sector Accounting, CICA handbook section PS3260

4 | P a g e

of 58Page 11 of 58


Contaminated or Potentially Contaminated Sites 2.0 ADMINISTRATION

2.1 Site Identification

Management has developed a framework to assess and report the liability for contaminated sites. Every effort will be made by the City to identify potential contaminated sites. A site classification process has also been defined in this policy to ensure that all applicable sites are evaluated to determine the type and level of contamination, as well as the associated financial liability for the City. Prior to site classification, the City will identify those sites that fall under the definition of being a “non-productive” site.

Procedures for inventorying all sites and assessment for those noted as non-productive:

a) Update of fixed asset module within the accounting software. Information obtained through financial transactions and donated assets from development activities

b) Compare with BC Assessment roll by owner and enquire for any that are not recorded or removed from the prior year listing

The non-productive site identification will consider:

a) Whether any portion of a site in productive use is not being actively used in operations

b) Whether any portion of a site in productive use is known to have had an unexpected event occur that could have potentially resulted in contamination

This assessment for unexpected events will need to be performed on an annual basis.

Policy:

An accounting and reporting liability for remediation for the City of Langford may result from items such as:

a) All or part of an operation of the City of Langford that is no longer in productive use;

b) All or part of an operation outside the City of Langford that is no longer in productive use, for which the City of Langford accepts responsibility;

c) Changes to environmental standards relating to all or part of an operation that is no longer in productive use; and

d) An unexpected event resulting in contamination

5 | P a g e

of 58Page 12 of 58



2.2 Site Classification a) Preliminary Screening Assessment

Prior to undertaking field based environmental assessments, for those non-productive sites identified in 2.1 above, a preliminary screening assessment will take place. This will start by determining if an activity potentially causing contamination has taken place at a site in the past. Information will be obtained from existing information maintained in the City of Langford records by bylaw, building, engineering and parks departments and general knowledge about the areas.

The City will refer to the Environmental Management Act for guidance (attached).

Uncertainty about the existence or non-existence of contamination does not eliminate the need to determine whether a liability exists and should be recognized. The determination will depend on the probability that future site investigations will confirm that contamination that exceeds an environmental standard existed at the financial statement date.

The determination of the probability is based on the known information about the site, reasonable assumptions and management’s judgment. If it is likely that future site investigations will confirm contamination, a liability would be recognized if the amount can be reasonably estimated.

If, however, based on the preliminary screening assessment, potential contamination does not appear likely, then no further work is required on the sites.

b) Potential for Contaminated Sites is Likely

Based on the results from a) above, if it is determined that “likely contamination exceeds an environmental standard”, responsibility for contaminated sites will be assessed.

The determination of responsibility may be a difficult and resource intensive exercise especially for historic industrial activities on the land base. The City will ensure it uses its own best methods to establish those non-productive sites for which it has responsibility.

Records related to land title, approvals for resource development or activities, research of corporate records, and applicable taxation records could be reviewed to determine who is responsible and if the responsible entities still exist.

A legal opinion may be required to determine responsibility and establish certainty related to responsibility for contamination for each individual or group of similar sites.

6 | P a g e

of 58Page 13 of 58


Contaminated or Potentially Contaminated Sites 3.0 REPORTING LIABILITY

Unlike liabilities related to goods and services which are determined based upon contract terms and confirmed receipts of the goods or services, the contaminated sites liability is an estimate of the costs required to remediate contaminated sites.

Current cost estimation procedures and their inherent uncertainty associated with estimating remediation costs will result in significant annual fluctuations in the reported contaminated sites liability. If the site is likely contaminated, a liability should be recognized only if the amount can be reasonably estimated.

The basic standard for recognition criteria for reporting contaminated sites liability are as follows:

I. An environmental standard exists II. Contamination exceeds the environmental standards

III. The City is directly responsible or accepts responsibility IV. It is expected that future economic benefits will be given up V. Reasonable estimate of the amount can be made

An obligation for the remediation of a contaminated site cannot be accrued as a liability unless all criteria above are satisfied.

3.1 Responsibility

3.1.1 Polluter Pays Principle

The City will adopt a “Polluter Pays Principal” where the costs associated with environmental remediation are borne by the parties responsible for the contamination. Responsibility for remediation of a contaminated site can be established either by the City being directly responsible for the remediation or by the City accepting responsibility. In either case, the responsibility will be assessed on a site by site basis.

Policy:

With respect to land obtained through development, the City will not accept any real property without a contaminated sites evaluation completed by a qualified professional. Any property identified as having a potential contamination will be the responsibility of the “polluter”.

3.1.2 Direct Responsibility

Factors that establish direct responsibility include:

a) The contamination occurred because of the City’s own activities;

7 | P a g e

of 58Page 14 of 58



b) The contamination occurred as a result of activities on land and a responsible person cannot be identified or, if identifiable, lacks the means to remediate the damage;

c) A legal obligation exists that establishes a clear duty or responsibility to another party that justifies the recognition of the liability. The legal obligation can result from agreements or contracts, legislation of another government, treaty settlements, or a government’s own legislation; and

d) A legally enforceable obligation for the City

3.1.3 Accepting Responsibility

The City may voluntarily assume responsibility for remediation of contaminated sites through its own actions or promises. However, only those assumed obligations for remediation that meet the definition of a liability at the financial statement date can be recognized.

3.1.4 Unclear Responsibility

In situations where responsibility for contamination is unclear, consideration will be given to the probability that a future event will confirm responsibility.

If it is likely that a future event will confirm the City’s responsibility, then a liability will be recognized if the amount can be reasonably estimated. For example, if it is likely that the historical site operator will not be found or have sufficient financial means to remediate the contamination, then the contamination may become the City’s responsibility and a liability will be recorded.

If it is unlikely but there is still some uncertainty that a future event will confirm the City’s responsibility, then no liability is recognized but the existence, nature and extent of a contingent liability is disclosed.

If the outcome of the future event cannot be determined (ie the decision regarding which party is responsible to remediate the contamination), the existence, nature and extent of the contingent liability will be disclosed in the financial statements.

3.1.5 No Responsibility

If it is determined that the City is not responsible for a site then no further analysis is required and no liability would be recorded except to perform an annual review of the site or group of sites to determine if there has been a change in the City’s responsibility for the site.

3.2 Future Economic Benefits Consideration is then given to whether future economic benefits will be given up in order to remediate the contamination. In most circumstances, the future economic benefit given up is cash (ie payment to clean-up the contamination), but it can also include other costs incurred to perform the remediation activities.

8 | P a g e

of 58Page 15 of 58



It may be necessary to estimate the amount of a liability in situations when a site investigation has not been completed, but there is evidence to suggest that contamination exists that exceeds a current environmental standard. Uncertainty over the timing of expected remediation activities does not impact the recognition of a liability. For instance, if remediation activities are required but will not be performed in the foreseeable future, a liability will still be recorded in the current period. However, as described in the measurement section below, the timing of the remediation will impact the present value of the liability recorded.

3.3 Measurement of Liability

Based on the information available about the site (or collectively over a group of sites), including the expected level of remediation, the City will determine whether it is possible to develop a reasonable estimate of the remediation liability.

Professional consultations to assist in determining the estimate will be obtained.

Policy:

The estimate of remediation liability for the City will include costs directly attributable to remediation activities.

Cost will include post-remediation operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site. The estimate would also include costs of assets acquired as part of remediation activities to the extent those assets have no alternative use.

Costs related to remediation activities

The estimate of the liability will include the costs directly attributable to the remediation activities including but not limited to:

• Payroll and benefits; • Equipment and facilities; • Materials; • Legal and other professional services; and • Costs related to natural resource damage if incurred as part of the environmental

standard

The cost of post-remediation operating, maintenance and monitoring will also be included in the estimate of the liability if these costs are integral to the remediation strategy.

The cost of assets acquired as part of the remediation activities is included in the estimate of the liability to the extent that the assets have no alternative use.

9 | P a g e

of 58Page 16 of 58



Cost estimate will be based on the best information available as at the financial statement date. The estimate will be reviewed at each financial statement date with revisions to the estimate recognized as a current period expense (recovery).

The estimate of the liability will be reduced by any costs expected to be recovered from third parties when there is an appropriate basis for measuring the recoveries, the recoveries can be reasonably estimated, and it is expected that the recoveries will be obtained.

Disbursements will be deducted from the reported liability when they are made.

The liability will be calculated by the City in a manner consistent with other long term liabilities. This would include, for example, the requirement to report the present value of long term liabilities and the appropriate discount rates being used to calculate that present value.

On an annual basis, in years subsequent to the initial estimate of the remediation liability, the liability estimate will be reviewed and updated for any new information available. This may include consideration of the following:

• Significant changes to the site • The impact of remediation expenses incurred in the period • Additional environmental assessments performed • Changes in remediation strategies • Technological changes • Experience gained • Changes in assumptions • Actual expenditures incurred • Changes in environmental standards • Unforeseen changes in cost estimates • Changes in CPI

3.4 Financial Statement Disclosure

Policy: The financial reporting will disclose information about:

a) The nature and source of the liability; b) The basis for the estimate of the liability; c) When a net present value technique is used, the estimated total undiscounted

expenditures and discount rate; d) The reasons for not recognizing a liability; and e) The estimated recoveries

10 | P a g e

of 58Page 17 of 58



Future Event City Responsible Amount can be estimated Action

Likely Yes No Disclose in the notes to Financial Statements

Likely Yes Yes Accrue the estimated amount

Unlikely Yes No Disclose in the notes to Financial Statements

Unlikely No No No disclosure is required

4.0 ESTIMATION UNCERTAINTY

Given the inherent difficulty in estimating the liability for contaminated sites, and the predominant use of estimates, it is not unreasonable to expect significant swings in year-to-year liability amounts, at least until all sites have been assessed and are being actively remediated. This information will be provided to the users of financial statements.

5.0 STORAGE OF CONTAMINATED SITES INFORMATION

Data on contaminated sites will be stored at 2nd Fl 877 Goldstream Ave, Victoria, BC. Required data will include, though not be limited to:

• Site identification • Location • Type of contamination • Financial information, criteria and assumptions related to the estimate of the liability • Remediation status

11 | P a g e

of 58Page 18 of 58



6.0 DEFINITIONS

Note that where references are made to other specific legislation, it is expected that the language used in this policy reflects the most current versions of legislation available.

The following definitions apply in this policy:

“Contaminated Site” is defined in PS3260 as a site at which substances occur in concentrations that exceed the maximum acceptable amounts under an environmental standard. A contaminated site does not include airborne contamination or contaminants in the earth’s atmosphere unless such contaminants have been introduced into soil, water bodies or sediment. Furthermore, under the Environmental Management Act (EMA), SBC 2003, Chapter 53, a contaminated site means an area of land in which the soil or any groundwater lying beneath it, or the water or the underlying sediments, contains

a) A hazardous waste, or b) Another prescribed substance

In quantities or concentrations exceeding prescribed risk based or numerical criteria or standards or conditions.

“Contamination” means the presence in soil, sediment, water or groundwater of

a) A hazardous waste, or b) A substance prescribed for the purpose of the paragraph (b) of the definition of “Contaminated

Site” in quantities or concentrations exceeding the criteria, standards or conditions prescribed for the purposes of the definition of “Contaminated Site”.

“Contingent Liabilities” are possible obligations that may result in the future sacrifice of economic benefits arising from existing conditions or situations involving uncertainty. In other words, contingent liabilities are potential liabilities that could result in the disbursements of cash or assets due to existing conditions or situations which currently have some uncertainty. That uncertainty will ultimately be resolved when one or more future events not wholly within the government’s control occur or fail to occur. Resolution of the uncertainty will confirm the incurrence or non-incurrence of a liability.

“Detailed Site Investigation” (DSI) means a detailed site investigation and report under, chapter 53 section 41 of the EMA that complies with the British Columbia environmental regulations

“Liabilities” are present obligations of a government to others arising from past transactions or events, the settlement of which is expected to result in the future sacrifice of economic benefits. Liabilities have three essential characteristics:

a) They embody a duty or responsibility to others, leaving a government little or no discretion to avoid settlement of the obligation;

12 | P a g e

of 58Page 19 of 58



b) The duty or responsibility to others entails settlement by future transfer or use of assets, provision of goods or services, or other form of economic settlement at a specified or determinable date, on occurrence of a specified event, or on demand; and

c) The transaction or events obligating the government have already occurred

“Non-productive sites” means City Land that:

a) Have been used or occupied in the past by an individual or legal entity, with or without authorization from the City, and are currently not covered by a tenure or other authorization that permits use or occupation, and are unlikely to be used under tenure, or by the City in the future, or

b) Have been used by the City in the past and are unlikely to be used by the City or another party under government authorization in the future

A non-productive site can include the portion of a productive site that meets the above definition. This may include sites with expired land tenures, expired leases or that are otherwise no longer being used by third parties.

“Contaminated Sites Accounting and Reporting Liability Policy” means the guidance for the recognition, measurement and disclosure of contaminated sites, which will be approved by Council

“Preliminary Site Investigation” means a preliminary site investigation and report under chapter 53, section 41 of the EMA site investigations that complies with the regulations

“Procedures” means the methods used to implement the policies in practice

“Productive Sites” means City Land that:

a) Are current under tenure or other authorization that permits an individual or legal entity to use or occupy the land, and the sites are actively being used or occupied or are likely to be occupied in the future, or

b) Are currently being used or occupied by the City or a City authorized organization, or have been used by the City or a City authorized organization in the past and are likely to be used again within the foreseeable future

“Reasonable estimate” means a dollar amount developed using the best available information at a point in time and using appropriate management assumptions and judgement

“Remediation” means action to eliminate, limit, correct, counteract, mitigate or remove any contaminant or the adverse effects on the environment or human health of any contaminant. It includes, but is not limited to the following:

a) Preliminary site investigations, detailed site investigations, analysis and interpretation, including tests, sampling, surveys, data evaluation, risk assessment and environmental impact assessment;

b) Evaluation of alternative methods of remediation;

13 | P a g e

of 58Page 20 of 58



c) Preparation of a remediation plan, including a plan for any consequential or associated removal of soil or soil relocation from the site;

d) Implementation of a remediation plan; e) Monitoring, verification and confirmation of whether the remediation complies with the

remediation plan, applicable standards and requirements imposed by the City; f) Other activities prescribed by the City

“Responsible Person” means a person responsible for remediation of Contaminated Sites as defined by the Environmental Management Act.

14 | P a g e

of 58Page 21 of 58



15 | P a g e

of 58Page 22 of 58


Contaminated or Potentially Contaminated Sites B.C. Reg. 375/96 O.C. 1480/96 and M271/2004

Deposited December 16, 1996 effective April 1, 1997

Environmental Management Act

CONTAMINATED SITES REGULATION Note: Check the Cumulative Regulation Bulletin 2014 and 2015 for any non-consolidated amendments to this regulation that may be in effect.

[includes amendments up to B.C. Reg. 4/2014, January 31, 2014]

Point in Time

Schedule 2

[am. B.C. Regs. 17/2002, s. 16; 239/2007, s. 5; 343/2008, s. 12; 62/2013, s.1.]

Industrial and Commercial Purposes and Activities

COLUMN I Item COLUMN II Purpose or Activity

A Chemical industries and activities 1. adhesives manufacturing or wholesale bulk storage

2. chemical manufacturing or wholesale bulk storage

3. explosives or ammunition manufacturing or wholesale bulk storage

4. fire retardant manufacturing or wholesale bulk storage

5. fertilizer manufacturing or wholesale bulk storage

6. ink or dye manufacturing or wholesale bulk storage

7. leather or hides tanning

8. paint, lacquer or varnish manufacturing, formulation, recycling or wholesale bulk storage

9. pharmaceutical products, or controlled substances as defined in the Controlled Drugs and Substances Act (Canada), manufacturing or operations

10. plastic products (foam or expanded plastic products) manufacturing

11. textile dying

12. pesticide manufacturing, formulation or wholesale bulk storage

13. resin or plastic monomer manufacturing, formulation or wholesale bulk storage

B Electrical equipment and activities 1. battery (lead acid or other) manufacturing or wholesale bulk storage

2. communications stations using or storing equipment that contains PCBs

16 | P a g e

of 58Page 23 of 58

http://www.bclaws.ca/civix/document/id/complete/statreg/375_96_pit



3. electrical equipment manufacturing, refurbishing or wholesale bulk storage

4. electrical transmission or distribution substations

5. electronic equipment manufacturing

6. transformer oil manufacture, processing or wholesale bulk storage

7. electrical power generating operations fuelled by coal or petroleum hydrocarbons and supplying electricity to a community or commercial or industrial operation

C Metal smelting, processing or finishing industries and activities 1. foundries or scrap metal smelting

2. galvanizing

3. metal plating or finishing

4. metal salvage operations

5. nonferrous metal smelting or refining

6. welding or machine shops (repair or fabrication)

D Mining, milling or related industries and activities 1. asbestos mining, milling, wholesale bulk storage or shipping

2. coal coke manufacture, wholesale bulk storage or shipping

3. coal or lignite mining, milling, wholesale bulk storage or shipping

4. milling reagent manufacture, wholesale bulk storage or shipping

5. nonferrous metal concentrate wholesale bulk storage or shipping

6. nonferrous metal mining or milling

E Miscellaneous industries, operations or activities 1. appliance, equipment or engine repair, reconditioning, cleaning or salvage

2. ash deposit from boilers, incinerators, or other thermal facilities

3. asphalt tar manufacture, wholesale storage and distribution

4. coal gasification (manufactured gas production)

5. medical, chemical, radiological or biological laboratories

6. rifle or pistol firing ranges

7. road salt storage facilities

8. measuring instruments (containing mercury) manufacture, repair or wholesale bulk storage

9. dry cleaning facilities or operations and dry cleaning chemical storage

17 | P a g e

of 58Page 24 of 58



10. sites which have been or likely have been contaminated by substances migrating from other properties

11. controlled substances, as defined in the Controlled Drugs and Substances Act (Canada), manufacturing or operations

F Petroleum and natural gas drilling, production, processing, retailing, distribution and storage other than the storage of residential heating fuel in tanks 1. petroleum or natural gas drilling

2. petroleum or natural gas production facilities

3. natural gas processing

4. petroleum coke manufacture, wholesale bulk storage or shipping

5. petroleum product, other than compressed gas, dispensing facilities, including service stations and card locks

6. petroleum, natural gas or sulphur pipeline rights of way excluding rights of way for pipelines used to distribute natural gas to consumers in a community

7. petroleum product, other than compressed gas, or produced water storage in above ground or underground tanks

8. petroleum product, other than compressed gas, wholesale bulk storage or distribution

9. petroleum refining wholesale bulk storage or shipping

10. solvent manufacturing or wholesale bulk storage

11. sulphur handling, processing or wholesale bulk storage and distribution

G Transportation industries, operations and related activities 1. aircraft maintenance, cleaning or salvage

2. automotive, truck, bus, subway or other motor vehicle repair, salvage or wrecking

3. bulk commodity storage or shipping (e.g. coal)

4. dry docks, ship building or boat repair and maintenance, including paint removal from hulls

5. marine equipment salvage

6. rail car or locomotive maintenance, cleaning, salvage or related uses, including railyards

7. truck, rail or marine bulk freight handling

H Waste disposal and recycling operations and activities 1. antifreeze bulk storage or recycling

2. barrel, drum or tank reconditioning or salvage

3. battery (lead acid or other) recycling

18 | P a g e

of 58Page 25 of 58



4. biomedical waste disposal

5. bulk manure stockpiling and high rate land application or disposal (nonfarm applications only)

6. construction demolition material, including without limitation asphalt and concrete, landfilling

7. contaminated soil storage, treatment or disposal

8. dredged waste disposal

9. drycleaning waste disposal

10. electrical equipment recycling

11. industrial waste lagoons or impoundments

12. industrial waste storage, recycling or landfilling

13. industrial woodwaste (log yard waste, hogfuel) disposal

14. mine tailings waste disposal

15. municipal waste storage, recycling, composting or landfilling

16. organic or petroleum material landspreading (landfarming)

17. sandblasting waste disposal

18. septic tank pumpage storage or disposal

19. sewage lagoons or impoundments

20. hazardous waste storage, treatment or disposal

21. sludge drying or composting

22. street or yard snow removal dumping

23. waste oil reprocessing, recycling or bulk storage

24. wire reclaiming operations

I Wood, pulp and paper products and related industries and activities 1. particle board manufacturing

2. pulp mill operations

3. pulp and paper manufacturing

4. treated wood storage at the site of treatment

5. veneer or plywood manufacturing

6. wafer board manufacturing

7. wood treatment (antisapstain or preservation)

8. wood treatment chemical manufacturing, wholesale bulk storage

9. sawmills

19 | P a g e

of 58Page 26 of 58


Staff Report

to



Department: Finance

Subject: Monthly Approval of Accounts Payable – September to November 2016

Background All accounts payable are approved by Council via Administration and Finance Committee on a regular basis. Commentary This is a housekeeping matter that the Administration and Finance Committee review and recommend approval by Council of the monthly accounts. In this regard I have attached the City’s September to November 2016 accounts payable for review by Committee. Financial Implications Expenses are processed by municipal staff within budget guidelines and brought before committee for ratification. Legal Implications The monthly approval of the accounts payable will ensure that all expenditures made by the City are technically legal.

of 58Page 27 of 58

Recommendation That Administration and Finance Committee recommend to Council that: City of Langford disbursements from September to November 2016, be approved as outlined in the Accounts Payable Report dated December 2, 2016. Respectfully submitted,

Submitted by: Audrey Kryklywyj-Shortreid :AKS

of 58Page 28 of 58

Cheque Date Amount

9/1/2016 $58.71

9/1/2016 $331.27

9/1/2016 $1,872.00

9/1/2016 $854.83

9/1/2016 $261.60

9/1/2016 $18,826.50

9/1/2016 $323.84

9/1/2016 $1,000.00

9/1/2016 $2,100.00

9/1/2016 $845.00

9/1/2016 $570.00

9/1/2016 $1,260.00

9/1/2016 $9,939.00

9/1/2016 $6,236.47

9/1/2016 $119.95

9/1/2016 $35,350.58

9/1/2016 $430.00

9/1/2016 $2,548.83

9/1/2016 $200.00

9/1/2016 $319.20

9/1/2016 $332.83

9/1/2016 $251.33

9/1/2016 $96.86

9/1/2016 $2,008.13

9/1/2016 $1,272.05

9/1/2016 $739.70

9/1/2016 $808.50

9/1/2016 $840.00

9/1/2016 $65.53

9/1/2016 $116.87

9/1/2016 $255.59

9/1/2016 $762.93

9/1/2016 $121.73

9/1/2016 $1,067.86

9/1/2016 $51.62

9/1/2016 $52,500.00

9/1/2016 $173.18

9/1/2016 $1,044.96

9/1/2016 $34.72

9/1/2016 $15,108.09

9/1/2016 $26.11

9/1/2016 $254.27

9/1/2016 $152.10

9/1/2016 $199.00

9/1/2016 $131.25

9/1/2016 $1,181.25

9/1/2016 $369.00

9/1/2016 $185.00

9/1/2016 $105.00

9/1/2016 $321.41

9/1/2016 $940.30

9/1/2016 $184.53

9/1/2016 $126.59

9/1/2016 $43.90

9/1/2016 $500.00

9/1/2016 $425.19

System: 12/2/2016 8:35:48 AM City Of Langford Page:

User Date: 12/2/2016 VENDOR CHEQUE REGISTER REPORT User ID: audrey

Payables Management

Ranges: From: To: From: To:

Cheque Number First Last Cheque Date 9/1/2016 11/30/2016

Vendor ID First Last Chequebook ID First Last

Vendor Name First Last

Sorted By: Cheque Date

* Voided Cheques

Cheque Number Vendor Cheque Name -------------------------------------------------------------------------------------

0037987 Airgas Canada Inc.

0037988 B & 0 Lift Truck Service Ltd.

0037989 Bank Of Montreal

0037990 Basic Rock Products Ltd

0037991 BC Hydro

0037992 Capital Electrical Systems Ltd.

0037993 Corix Water Products Inc

0037994 DB Services of Victoria Inc

0037995 Empire Welding Co 1986

0037996 Felbel, Alice and George

0037997 Kelly, Brian

0037998 Mammoth Landscaping & Masonry Ltd

0038000 Medical Services Plan Of BC

0038001 Ministry of Transportation & Infrastructure

0038002 Oak Bay Bikes Westshore

0038003 OnPoint Project Engineers Ltd

0038004 Petty Cash

0038005 Powell & Associates Land Surveyors

0038006 Roundabout Plumbing and Heating

0038007 S&J Machine Services Ltd.

0038008 Service First Ltd.

0038009 Smoky Trout Farm Limited

0038010 Wellmaster Pumps & Water Systems Ltd

0038011 Westhills Land Corp

0038012 West Shore Environmental Services

EFT000000000873 Allied Power and Communication Ltd.

EFT000000000874 Applied Ecological Solutions Corp

EFT000000000875 Beere, Maurice

EFT000000000876 Belmont Collision

EFT000000000877 Best Service Pros Ltd

EFT000000000878 Canadian Linen & Uniform Service

EFT000000000879 Canadian Springs

EFT000000000880 Colwood Langford Auto Supply Ltd.

EFT000000000881 Don Mann Excavating Ltd

EFT000000000882 Dynamex Canada Corp

EFT000000000883 Gillam Group

EFT000000000884 Glenoak Ford

EFT000000000885 Island Key Computer Ltd.

EFT000000000886 Kal Tire

EFT000000000887 Kerr Wood Leidal Consulting Engineers

EFT000000000888 Lordco Parts Ltd

EFT000000000889 Madill - The Office Company

EFT000000000890 Martin & Levesque Inc

EFT000000000891 Maxwell, Kevin

EFT000000000892 Orkin Canada Corporation

EFT000000000893 Parker Johnston Industries Ltd.

EFT000000000894 Parkway Physiotherapy & Performance Centre

EFT000000000895 Patterson, Robert

EFT000000000896 Performance Plus Hockey

EFT000000000897 Princess Auto

EFT000000000898 Richlock Rentals Ltd.

EFT000000000899 Rona Revy Inc.

EFT000000000900 Sherwin Williams

EFT000000000901 Spriggs, Geoff

EFT000000000902 Superheroes of Victoria Volunteer Society

EFT000000000903 Tran Sign (1999) Ltd of 58Page 29 of 58

System: 12/2/2016 8:35:48 AM City Of Langford Page: 2


Payables Management

* Voided Cheques

Cheque Number Vendor ID Vendor Cheque Name Cheque Date Chequebook ID ---------------------------------------------------------------------------------------------------------------------------------

Audit Trail Code Amount

EFT0000000009O4 Victoria Contracting & Municipal Maint. 9/1/2016 $165,241.39

EFT000000000905 Western Canada Fire Protection 9/1/2016 $21.00

EFT000000000906 Windley Contracting Ltd 9/1/2016 $396,287.25

EFT000000000907 WSP Canada Inc 9/1/2016 $116,778.65

0038014 RBC Royal Bank 9/6/2016 $940.00

0038015 BC Transit 9/8/2016 $12,866.74

0038016 Butterfield, Wendy 9/8/2016 $200.00

0038017 Carswell, Rick 9/8/2016 $3,097.57

0038018 Enex Fuels Ltd 9/8/2016 $4,383.25

0038019 FDM Software Ltd 9/8/2016 $9,001.78

0038020 Fuzzy Wuzzy Carpets 9/8/2016 $463.61

0038021 Hilderbrand, R. 9/8/2016 $750.00

0038022 Home Depot Credit Services 9/8/2016 $118.04

0038023 Jordan Campeau Holdings Ltd 9/8/2016 $1,750.00

0038024 Marks, Walter 9/8/2016 $218.00

0038025 MCAP 9/8/2016 $570.00

0038026 McElhanney Consulting Services Ltd 9/8/2016 $4,727.63

0038028 Paxar Technologies Corp 9/8/2016 $1,923.61

0038029 Phase 2 Developments Ltd 9/8/2016 $1,000.00

0038030 Powell & Associates Land Surveyors 9/8/2016 $2,721.08

0038031 Receiver General of Canada 9/8/2016 $50.00

0038032 Reid, Geoffrey 9/8/2016 $121.50

0038033 Scotiabank 9/8/2016 $3,916.81

0038034 Seriously Creative 9/8/2016 $4,330.67

0038035 Shaw Cablesystems GP 9/8/2016 $335.15

0038036 Starburst Construction 9/8/2016 $283.50

0038037 Stephensson, Morna 9/8/2016 $2,347.61

0038038 Thomson Reuters 9/8/2016 $78.51

0038039 Unger, Peter and Rose 9/8/2016 $604.43

0038040 Weeks, Bob 9/8/2016 $200.00

0038041 West Shore Environmental Services 9/8/2016 $65,775.60

EFT000000000908 Alpine Disposal & Recycling 9/8/2016 $677.96

EFT000000000909 Canadian Linen & Uniform Service 9/8/2016 $151.48

EFT000000000910 Capital Regional District 9/8/2016 $360,337.68

EFT000000000911 Clemco Mechanical (2010) Ltd. 9/8/2016 $3,372.29

EFT000000000912 Coast Environmental Services Ltd. 9/8/2016 $105.00

EFT000000000913 Depend-a-Dor 9/8/2016 $937.07

EFT000000000914 Erb Technical Contracting Ltd. 9/8/2016 $6,048.00

EFT000000000915 Fantastic Cleaning Ltd. 9/8/2016 $2,932.32

EFT000000000916 Glenoak Ford 9/8/2016 $378.86

EFT000000000917 Greater Victoria Security 9/8/2016 $7,819.11

EFT000000000918 Hayworth Communities Inc 9/8/2016 $6,652.80

EFT000000000919 Madill - The Office Company 9/8/2016 $292.50

EFT000000000920 Performance Plus Hockey 9/8/2016 $485.10

EFT000000000921 P. R. Bridge Systems Ltd 9/8/2016 $1,091.57

EFT000000000922 Radioworks 9/8/2016 $3,137.75

EFT000000000923 Raylec Power LP 9/8/2016 $161,781.53

EFT000000000924 Royal Colwood Golf & Country Club 9/8/2016 $32.45

EFT000000000925 Ryzuk Geotechnical 9/8/2016 $465.94

EFT000000000926 School District No.62 9/8/2016 $98,787.50

EFT000000000927 Chrissy Shaw 9/8/2016 $615.00

EFT000000000928 Sherwin Williams 9/8/2016 $391.55

EFT000000000929 Slegg Construction Materials Ltd 9/8/2016 $46.87

EFT000000000930 Talbot Mackenzie & Associates 9/8/2016 $850.50

EFT000000000931 Tran Sign (1999) Ltd 9/8/2016 $462.01

EFT000000000932 Victoria Contracting & Municipal Maint. 9/8/2016 $2,430.03

EFT000000000933 Watt Consulting Group 9/8/2016 $1,417.50

0038042 0818802 BC Ltd 9/15/2016 $36,414.25

0038043 Acme Supplies 9/15/2016 $202.91

0038044 Ago Industries Inc 9/15/2016 $834.83

0038045 Airgas Canada Inc. 9/15/2016 $12.15

0038046 Alltera Construction Ltd 9/15/2016 $7,375.21

0038047 Alpine Truck & Equipment Repair 9/15/2016 $944.68 of 58Page 30 of 58



Payables Management

* Voided Cheques



0038048 BC Hydro 9/15/2016 $47,618.91

0038049 Bell Mobility Inc. 9/15/2016 $4,813.47

0038050 Burnett, Jeremy 9/15/2016 $793.32

0038051 Capital Regional District Water Dept. 9/15/2016 $24,270.26

0038052 Cats Eye Contracting 9/15/2016 $400.00

0038053 Certifed Ensemble Services 9/15/2016 $202.65

0038054 Dagwood's Cafe 9/15/2016 $192.78

0038055 Dekra-Lite Industries Inc. 9/15/2016 $29,875.79

0038056 E.B. Horsrnan & Son 9/15/2016 $2,924.89

0038057 Ecoasis Developments LLP 9/15/2016 $251,300.00

0038058 Edge Plumbing & Gas Ltd 9/15/2016 $251.50

0038059 Fastrac Printing Ltd 9/15/2016 $188.16

0038060 Hicks, Debbie 9/15/2016 $750.00


0038062 Horizon Signs 9/15/2016 $739.20

0038063 James Xiang 9/15/2016 $100.00

0038064 JSA Sport Architecture Inc 9/15/2016 $38,215.80

0038065 McCormick Meadows Ltd 9/15/2016 $312.00

0038066 Minister Of Finance/Corporate Relations 9/15/2016 $114.40

0038067 Morrison Hershfield 9/15/2016 $1,376.97

0038068 Murray Johnson Engineering Ltd. 9/15/2016 $2,855.51

0038069 On The Moove Dairy Delivery 9/15/2016 $320.90

0038070 Petty Cash 9/15/2016 $338.85

0038071 Purolator Courier Ltd 9/15/2016 $65.11

0038072 Roynat Inc 9/15/2016 $498.42

0038073 Softchoice LP 9/15/2016 $4,092.72

0038074 SSL-Sustainable Services Ltd 9/15/2016 $22,952.03

0038075 Stokes International 9/15/2016 $812.54

0038076 Sweezey, Carlina 9/15/2016 $100.00

0038077 Tedford Overhead Doors Ltd. 9/15/2016 $126.00

0038079 Tetra Tech WEI Inc. 9/15/2016 $7,980.00

0038080 Titanium Tents And Events 9/15/2016 $392.00

0038081 Travel Medicine & Vaccination Centre-Victoria 9/15/2016 $100.00

0038082 VDA Architecture Ltd 9/15/2016 $1,454.24

0038083 Waste Management 9/15/2016 $333.71

0038084 West Bay Mechanical Ltd. 9/15/2016 $5,349.04

0038085 Westside Insta-A-Print 9/15/2016 $86.38

0038086 Xiao, Jack 9/15/2016 $26,700.00

0038087 Yellowridge Construction Ltd 9/15/2016 $1,000.00

EFT000000000934 Abell Pest Control 9/15/2016 $127.39

EFT000000000935 Access Records And Media Mngmnt Ltd 9/15/2016 $75.20

EFT000000000936 Allen Beasley 9/15/2016 $1,025.00


EFT000000000938 Associated Engineering Ltd 9/15/2016 $10,775.36

EFT000000000939 Atomic Crayon 9/15/2016 $453.29

EFT000000000940 Beere, Maurice 9/15/2016 $140.00

EFT000000000941 Brian Bell 9/15/2016 $364.94

EFT000000000942 Best Service Pros Ltd 9/15/2016 $42.00

EFT000000000943 Black Press Group 9/15/2016 $11,292.43


EFT000000000945 Canadian Springs 9/15/2016 $177.92

EFT000000000946 Canon Canada Inc 9/15/2016 $353.17

EFT000000000947 Canterbury Food Service 9/15/2016 $82.48


EFT000000000949 Carleton Rescue Equipment 9/15/2016 $197.04

EFT000000000950 City Of Langford Pipes And Drums 9/15/2016 $600.00


EFT000000000952 Corpus, Ted 9/15/2016 $630.00

EFT000000000953 Diamond Municipal Solutions 9/15/2016 $847.88

EFT000000000954 Dinning Hunter Jackson Law 9/15/2016 $5,818.78

EFT000000000955 Dominion Govlaw LLP 9/15/2016 $890.35

EFT000000000956 Dynamex Canada Corp 9/15/2016 $101.80

EFT000000000957 Fantastic Cleaning Ltd. 9/15/2016 $10,168.77 of 58Page 31 of 58



Payables Management

* Voided Cheques



EFT000000000958 Goodbye Graffiti Victoria 9/15/2016 $225.59

EFT000000000959 Greater Victoria Public Library 9/15/2016 $153,247.33

EFTDODOODD00960 Island Key Computer Ltd. 9/15/2016 $515.02

EFT000000000961 Jacob Bros. Construction Ltd. 9/15/2016 $833,214.96

EFT000000000962 Kal Tire 9/15/2016 $69.16

EFT000000000963 Kerr Wood Leidal Consulting Engineers 9/15/2016 $6,488.74

EFT000000000964 Langford Volunteer Firefighters Assoc. 9/15/2016 $30,426.25

EFT000000000965 Lexisnexis Canada Inc. 9/15/2016 $255.41


EFT000000000967 Martin & Levesque Inc 9/15/2016 $28.00

EFT000000000968 M.D. Charlton Co. Ltd. 9/15/2016 $98.42

EFT000000000969 M.S. Drycleaning & Tailoring 9/15/2016 $283.05

EFT000000000970 Orkin Canada Corporation 9/15/2016 $262.50

EFT000000000971 Pacific Centre Family Services 9/15/2016 $5,548.48

EFT000000000972 P. R. Bridge Systems Ltd 9/15/2016 $22,861.76


EFT000000000974 Richmond Property Group 9/15/2016 $5,502.65

EFT000000000975 Rona Revy Inc. 9/15/2016 $157.22

EFT000000000976 Scansa Construction 9/15/2016 $496,585.28

EFT000000000977 Scho's Line Painting Service 9/15/2016 $25,218.38

EFT000000000978 Shaw Cablesystems GP 9/15/2016 $86.68

EFT000000000979 Chrissy Shaw 9/15/2016 $2,002.49


EFT000000000981 Silverstream Investments Inc 9/15/2016 $8,644.21

EFT000000000982 Tran Sign (1999) Ltd 9/15/2016 $8,533.85



EFT000000000985 Westhills Land Corp 9/15/2016 $11,482.08

EFT000000000986 YMCA YMCA of Greater Victoria 9/15/2016 $131,250.00

0038090 Bowbyes, Kevin 9/16/2016 $1,107.22

0038093 RBC Royal Bank 9/21/2016 $940.00

0038094 Insurance Corporation Of BC 9/21/2016 $115.00

0038095 Acklands - Grainger Inc. 9/22/2016 $261.86

0038096 Alpine Truck & Equipment Repair 9/22/2016 $164.20

0038097 BC Hydro 9/22/2016 $517.72

0038098 Beaven, Thomas 9/22/2016 $570.00


0038100 Coderre, Roberta 9/22/2016 $275.00

0038101 Cupe Local 50 9/22/2016 $334.28

0038102 Dhugga, Manjit 9/22/2016 $570.00

0038103 Eecol Electric 9/22/2016 $54.86

0038104 Fitz's Walker Power Equipment 9/22/2016 $82.48

0038105 Goldstream Ventures LLP 9/22/2016 $22.96


0038107 Intelligent Irrigation 9/22/2016 $1,110.86

0038108 J.E. Anderson & Associates 9/22/2016 $4,994.57

0038109 KE Johnson Law Corp 9/22/2016 $300.00

0038110 Keycorp Consulting Ltd., 9/22/2016 $1,836.72

0038111 Marsden, Patrick or Nicholas 9/22/2016 $750.00

0038112 OnPoint Project Engineers Ltd 9/22/2016 $41,189.96

0038113 Ostrowski, Jan P. 9/22/2016 $1,000.00

0038114 Pattar Enterprises Ltd 9/22/2016 $750.00

0038115 Peatt Rd Developments 9/22/2016 $5,830.70


0038117 Receiver General of Canada 9/22/2016 $100.00

0038118 Sparker Construction Ltd 9/22/2016 $361,454.80

0038119 Summerhill Ventures Inc. 9/22/2016 $1,113.00

0038120 Sun Life Financial 9/22/2016 $300.00

0038121 TD Canada Trust 9/22/2016 $845.00


0038124 Telus 9/22/2016 $1,647.68

0038125 Thyssenkrupp Elevator 9/22/2016 $241.20

0038126 Tour de Rock 9/22/2016 $500.00 of 58Page 32 of 58



Payables Management

* Voided Cheques



0038127 Westhills Land Corp 9/22/2016 $321,342.00

0038128 West Shore Parks & Recreation Society 9/22/2016 $627,934.00

0038129 Willing, Pete 9/22/2016 $400.00


EFT000000000988 Accent Refrigeration Systems Ltd., 9/22/2016 $2,495.17

EFT000000000989 Achinback Industries And Foundry Ltd 9/22/2016 $5,247.56

EFT000000000990 All Battery 9/22/2016 $112.00

EFT000000000991 Belmont Collision 9/22/2016 $143.15



EFT000000000994 Colwood Langford Auto Supply Ltd. 9/22/2016 $97.69

EFT000000000995 Custom Stamp & Engraving Ltd. 9/22/2016 $85.57

EFT000000000996 Dominion Govlaw LLP 9/22/2016 $4,947.59

EFT000000000997 Don Mann Excavating Ltd 9/22/2016 $245,914.05


EFT000000000999 Eager Beaver Tree Service 9/22/2016 $22,575.00

EFT000000001000 Fortis BC Natural Gas 9/22/2016 $1,658.52


EFT000000001002 Island Key Computer Ltd. 9/22/2016 $266.56

EFT000000001003 Kal Tire 9/22/2016 $81.78

EFT000000001004 Kerr Wood Leidal Consulting Engineers 9/22/2016 $267.75

EFT000000001005 Kustom Towing Ltd 9/22/2016 $478.25

EFT000000001006 Lewis, Jan 9/22/2016 $638.39


EFT000000001008 Mcilvaney Riley Land Surveying Inc. 9/22/2016 $4,671.75

EFT000000001009 Monk Office Supply Ltd 9/22/2016 $91.35



EFT000000001012 Princess Auto 9/22/2016 $230.65

EFT000000001013 Richlock Rentals Ltd. 9/22/2016 $1,071.99

EFT000000001014 Rocky Mountain Phoenix 9/22/2016 $79.52

EFT000000001015 Rona Revy Inc. 9/22/2016 $111.01

EFT000000001016 Ryzuk Geotechnical 9/22/2016 $1,264.99




EFT000000001020 Times Colonist 9/22/2016 $628.78

EFT000000001021 Tran Sign (1999) Ltd 9/22/2016 $613.97


EFT000000001023 Vimar Equipment 9/22/2016 $675,498.50

EFT000000001024 Watt Consulting Group 9/22/2016 $497.45

EFT000000001025 WFR Wholesale Fire & Rescue Ltd. 9/22/2016 $140.43


EFT000000001027 YMCA YWCA of Greater Victoria 9/22/2016 $65,625.00

0038130 BC Hydro 9/30/2016 $637.83

0038131 Brewis Electric Company Ltd 9/30/2016 $21,338.31

0038132 Campbell, Christopher 9/30/2016 $3,193.78


0038134 Dales, Jason 9/30/2016 $1,000.00

0038135 Dame, Brant 9/30/2016 $570.00

0038136 Dayton, Donna 9/30/2016 $750.00

0038137 Desaulnier, Robert and Vicki 9/30/2016 $570.00

0038138 Ecoasis Resort and Golf LLP 9/30/2016 $2,000.00

0038139 EVTA of BC 9/30/2016 $50.00

0038140 Geary, Pat 9/30/2016 $420.82


0038142 itgroove Professional Service Ltd 9/30/2016 $11,025.00

0038143 Jenner Chevrolet Oldsmobile Ltd 9/30/2016 $32,256.00

0038144 K. Wilson Contracting Ltd 9/30/2016 $23,018.64

0038145 Limona Construction Ltd. 9/30/2016 $40,445.50

0038146 Lovelace, Christine 9/30/2016 $570.00

0038147 Marsden, Patrick or Nicholas 9/30/2016 $750.00

0038148 Medical Services Plan Of BC 9/30/2016 $8,978.00 of 58Page 33 of 58



Payables Management

* Voided Cheques




0038150 Nanaimo, City of 9/30/2016 $1,811.25

0038151 Nickel, Rob 9/30/2016 $200.00

0038152 Petty Cash 9/30/2016 $401.65

0038153 Phoenix Benefits Solutions 9/30/2016 $10,857.00

0038154 Pitney Bowes 9/30/2016 $335.97

0038155 Receiver General For Canada 9/30/2016 $23,152.11

0038156 Robert Erlandson Prof Corp 9/30/2016 $321.05

0038157 Shaw Business Solutions Inc 9/30/2016 $3,976.00


0038159 Tour de Rock 9/30/2016 $500.00

0038160 Westshore Taxi Ltd (2007) Ltd. 9/30/2016 $20.30

0038161 Whyte, Gary 9/30/2016 $570.00

0038162 Ziemi Developments Inc 9/30/2016 $2,500.00



EFT000000001029 Auger, Trevor 9/30/2016 $46.05

EFT000000001030 Bell Distribution Inc. 9/30/2016 $75.23

EFT000000001031 Bell, Kathy 9/30/2016 $250.00

EFT000000001032 Benedict, Ken 9/30/2016 $28.00


EFT000000001034 Bowbyes, Kevin 9/30/2016 $1,062.75

EFT000000001035 Bricklok Surfacing & Landscape Supply Ltd 9/30/2016 $12,285.00




EFT000000001039 Caven, Lance 9/30/2016 $350.00

EFT000000001040 Charter Telecom Inc. 9/30/2016 $228.46

EFT000000001041 Corpus, Ted 9/30/2016 $278.20

EFT000000001042 Darche, Dan 9/30/2016 $48.14

EFT000000001043 Dube, Kevin 9/30/2016 $232.20



EFT000000001046 Eagle Eye Towing 9/30/2016 $220.50

EFT000000001047 Glenoak Ford 9/30/2016 $89.74

EFT000000001048 Island Key Computer Ltd. 9/30/2016 $19,803.84

EFT000000001049 Justice Institute Of B.C. 9/30/2016 $842.91

EFT000000001050 Lowe, Cate 9/30/2016 $278.20


EFT000000001052 Minifie, Daryl 9/30/2016 $578.81

EFT000000001053 Motion Canada 9/30/2016 $710.85

EFT000000001054 Oldenburger Consulting 9/30/2016 $2,011.80

EFT000000001055 Ricoh Canada Inc 9/30/2016 $1,977.55

EFT000000001056 Rugby Canada 9/30/2016 $3,150.00

EFT000000001057 Sahlstrom, Matt 9/30/2016 $99.03

EFT000000001058 Sensus Communication Solutions Inc 9/30/2016 $841.82


EFT000000001060 Talbot Mackenzie & Associates 9/30/2016 $94.50

EFT000000001061 Distributel Communications 9/30/2016 $873.78

EFT000000001062 Think Communications Inc 9/30/2016 $3,991.68


EFT000000001064 Tran Sign (1999) Ltd 9/30/2016 $13,771.88


EFT000000001066 Wilson, Kirsten 9/30/2016 $36.91

EFT000000001067 Young, Anderson Barristers & Solicitors 9/30/2016 $30,585.93

EFT000000001068 Mr. Electric 9/30/2016 $58,206.96


0038164 RBC Royal Bank 10/3/2016 $940.00

0038165 McKinny, Angela 10/4/2016 $750.00


0038167 Cops For Cancer 10/4/2016 $1,000.00

0038182 Acme Supplies 10/6/2016 $136.64

0038183 Airgas Canada Inc. 10/6/2016 $112.71 of 58Page 34 of 58



Payables Management

* Voided Cheques



0038184 Alpine Truck & Equipment Repair 10/6/2016 $280.43

0038185 Atlas Copco Compressors Canada 10/6/2016 $5,705.39

0038186 BC Hydro 10/6/2016 $360.88

0038187 BC Transit 10/6/2016 $9,202.33


0038190 Creative Embroidery 10/6/2016 $555.80

0038191 Edgeway Enterprises Ltd 10/6/2016 $1,428.00

0038192 Enex Fuels Ltd 10/6/2016 $3,538.09

0038193 Gardenstitches 10/6/2016 $52.50

0038194 Keith N Grant Landscape Architecture 10/6/2016 $795.90

0038195 Miles Plumbing Services Ltd 10/6/2016 $200.00

0038196 pacificGold Homes Ltd 10/6/2016 $37,288.00

0038197 reFUSE Resource Recovery 10/6/2016 $131.38

0038198 Staples 4137 10/6/2016 $2,793.98

0038199 Vancouver Island University 10/6/2016 $1,606.50

0038200 Western Traffic Ltd 10/6/2016 $1,013.88


EFT000000001070 Accent Refrigeration Systems Ltd., 10/6/2016 $601.80

EFT000000001071 Alltera Construction Ltd 10/6/2016 $116,028.70



EFT000000001074 Benedict, Ken 10/6/2016 $750.00



EFT000000001077 Corpus, Ted 10/6/2016 $44.25

EFT000000001078 Cruikshank, Trina 10/6/2016 $454.11

EFT000000001079 Don Mann Excavating Ltd 10/6/2016 $11,521.44



EFT000000001082 Fletcher, Lorne 10/6/2016 $110.50



EFT000000001085 Heritage House Trophies 10/6/2016 $63.84

EFT000000001086 Jim Pattison Subaru Victoria 10/6/2016 $669.00

EFT000000001087 Justice Institute Of B.C. 10/6/2016 $1,060.76

EFT000000001088 Audrey Kryklywyj 10/6/2016 $737.00

EFT000000001089 Mike Leskiw 10/6/2016 $829.18


EFT000000001091 McElhanney Consulting Services Ltd 10/6/2016 $114,971.60

EFT000000001092 Mcilvaney Riley Land Surveying Inc. 10/6/2016 $1,888.75

EFT000000001093 Motion Canada 10/6/2016 $282.67

EFT000000001094 Polak, Donna 10/6/2016 $638.39

EFT000000001095 Rona Revy Inc. 10/6/2016 $36.96



EFT000000001098 Chrissy Shaw 10/6/2016 $770.77

EFT000000001099 Tran Sign (1999) Ltd 10/6/2016 $3,417.77

EFT000000001100 Uptown Air Conditioning Ltd. 10/6/2016 $1,054.72

EFT000000001101 Victoria Contracting & Municipal Maint. 10/6/2016 $67.86


EFT000000001103 West Shore Chamber Of Commerce 10/6/2016 $4,839.25



0038203 Insurance Corporation Of BC 10/12/2016 $1,145.00

0038204 ABC Association of 911 Service Providers 10/13/2016 $250.00

0038205 Acme Supplies 10/13/2016 $148.92

0038206 BC Hydro 10/13/2016 $286.79

0038207 Bickford Ent Ltd 10/13/2016 $200.00

0038208 Building Officials' Association Of BC 10/13/2016 $539.00

0038209 Capital Regional District Water Dept 10/13/2016 $104,214.16


0038211 Central Homes & Developments Ltd 10/13/2016 $3,000.00

0038212 Cox, Taylor Barristers & Solicitors/Notaries 10/13/2016 $2,517.55 of 58Page 35 of 58



Payables Management

* Voided Cheques



0038213 Elevated Arbor Care 10/13/2016 $210.00

0038214 Gordon N Gordon Interiors Ltd 10/13/2016 $1,000.00

0038215 Horvath, Kevin 10/13/2016 $750.00

0038216 Josol, Ardel 10/13/2016 $570.00

0038217 Kettle Creek Developments 10/13/2016 $1,113.75

0038218 Lifestyle Ventures Inc. 10/13/2016 $5,680.25

0038219 Like a Dream Construction Ltd. 10/13/2016 $1,000.00

0038220 Mann Engineering and Planning Corporation 10/13/2016 $995. 61

0038221 Matthews Store Fixtures & Shelving 10/13/2016 $6,199.20

0038222 McClure, Michelle 10/13/2016 $200.00

0038223 Mullin Demeo 10/13/2016 $2,732.66

0038224 PacificGold Homes Ltd 10/13/2016 $10,000.00

0038225 Petty Cash 10/13/2016 $278.85

0038226 Rant, Kenneth N 10/13/2016 $2,293.92

0038228 reFUSE Resource Recovery 10/13/2016 $98.23

0038229 Roynat Inc 10/13/2016 $498.42

0038230 Samspon, Jarris 10/13/2016 $288.88

0038231 SSL-Sustainable Services Ltd 10/13/2016 $7,772.99

0038232 Staples 4137 10/13/2016 $731.56

0038233 TD Canada Trust 10/13/2016 $570.00

0038234 Titanium Tents And Events 10/13/2016 $487.20

0038235 Total Power Ltd 10/13/2016 $336.00

0038236 Van Tran, Phuong 10/13/2016 $1,530.21

0038237 Versatech Systems 10/13/2016 $92.40



EFT000000001107 Access Records And Media Mngmnt Ltd 10/13/2016 $87.34

EFT000000001108 Allen Beasley 10/13/2016 $1,013.41


EFT000000001110 Brian Bell 10/13/2016 $2,741.30






EFT000000001116 Diamond Municipal Solutions 10/13/2016 $33,481.62




EFT000000001120 Henshall, George 10/13/2016 $1,569.01

EFT000000001121 Island Blue Print 10/13/2016 $75.95

EFT000000001122 Audrey Kryklywyj 10/13/2016 $130.51





EFT000000001127 Rona Revy Inc. 10/13/2016 $45.22


EFT000000001129 Chrissy Shaw 10/13/2016 $1,425.00

EFT000000001130 Silverstream Investments Inc 10/13/2016 $8,644.21

EFT000000001131 Szpak, Lillian 10/13/2016 $219.70

EFT000000001132 Tran Sign (1999) Ltd 10/13/2016 $514.65

EFT000000001133 Vic Davies Architect (2003) Ltd 10/13/2016 $630.00


EFT000000001135 Walmsley & Associates 10/13/2016 $3,132.63


EFT000000001137 West Shore Arts Council 10/13/2016 $750.00



EFT000000001140 Jacob Bros. Construction Ltd. 10/13/2016 $525,691.10


EFT000000001142 YMCA YMCA of Greater Victoria 10/13/2016 $65,625.00

0038239 RBC Royal Bank 10/18/2016 $940.00 of 58Page 36 of 58



Payables Management

* Voided Cheques




0038241 Alpine Marine Centre 10/20/2016 $433.52

0038242 BC Hydro 10/20/2016 $53,857.47

0038243 Bell Mobility Inc. 10/20/2016 $5,409.70

0038244 Brewis Electric Company Ltd 10/20/2016 $603.75


0038246 CMLS Financial 10/20/2016 $845.00

0038247 Cupe Local 50 10/20/2016 $384.72

0038248 Daxtech IT Solutions 10/20/2016 $89.25

0038249 Duffus, Maureen 10/20/2016 $269.50

0038250 Glenwood Meats 10/20/2016 $479.40

0038251 GPS Central 10/20/2016 $1,722.00

0038252 Greg Court Developements Ltd 10/20/2016 $200.00

0038253 Icompass Technologies, Inc. 10/20/2016 $1,226.40

0038254 Irwin Air Ltd. 10/20/2016 $1,519.88

0038255 Island Bakery Ltd 10/20/2016 $380.25

0038256 Key Food Equipment Services 10/20/2016 $980.71

0038257 Morrison Hershfield 10/20/2016 $378.00


0038259 Philips Lifeline 10/20/2016 $135.29

0038260 Pipers Plurabings & Electrical 10/20/2016 $100.00

0038261 Premium Coatings Inc 10/20/2016 $4,150.00

0038262 Questica Inc. 10/20/2016 $3,350.81

0038263 RC Ventures Ltd 10/20/2016 $1,000.00

0038264 Saanich Rentals Ltd. 10/20/2016 $1,875.39

0038265 Service First Ltd. 10/20/2016 $262.95

0038266 Softchoice LP 10/20/2016 $7,836.68


0038268 Sysco Victoria 10/20/2016 $1,794.86

0038269 Tedford Overhead Doors Ltd. 10/20/2016 $2,637.08

0038270 Telus 10/20/2016 $1,676.06

0038271 Titan Bay Management Ltd 10/20/2016 $6,250.00

0038272 Tom's RV Service 10/20/2016 $73.91

0038273 United Way Of Greater Victoria 10/20/2016 $4,673.07

0038274 Urban Development Institute- Pacific Region 10/20/2016 $551.25

0038275 Vancouver Island University 10/20/2016 $267.75

0038276 Van Isle Containers 10/20/2016 $3,013.50


0038278 Westshore Poppy Fund 10/20/2016 $71.00

0038279 Westshore Community Band 10/20/2016 $100.00


EFT000000001144 Applied Ecological Solutions Corp 10/20/2016 $1,617.00

EFT000000001145 Baldwin, Matthew 10/20/2016 $1,510.60


EFT000000001147 Blackwell, Denise 10/20/2016 $166.74

EFT000000001148 Black Press Group 10/20/2016 $162.22




EFT000000001152 Capital Region Emerg.Serv.Telecom. 10/20/2016 $18,784.00

EFT000000001153 Capital Electrical Systems Ltd. 10/20/2016 $15,540.00

EFT000000001154 Caven, Lance 10/20/2016 $92.95


EFT000000001156 Custom Stamp & Engraving Ltd. 10/20/2016 $117.23




EFT000000001160 Eagle Eye Towing 10/20/2016 $330.75



EFT000000001163 Greater Victoria Security 10/20/2016 $51.16


EFT000000001165 International Assoc Of Firefighters 10/20/2016 $4,412.17 of 58Page 37 of 58



Payables Management

* Voided Cheques




EFT000000001167 Johnson Controls #V4020 10/20/2016 $722.47


EFT000000001169 Kachanoski, Adam 10/20/2016 $351.57

EFT000000001170 Kustom Towing Ltd 10/20/2016 $189.82

EFT000000001171 Langford Emergency Social Services 10/20/2016 $1,873.91

EFT000000001172 Langford Staff Social Committee 10/20/2016 $438.00

EFT000000001173 Lordco Parts Ltd 10/20/2016 $160.27


EFT000000001175 Manton, Cory 10/20/2016 $338.58

EFT000000001176 Maxwell, Kevin 10/20/2016 $15.36

EFT000000001177 McElhanney Consulting Services Ltd 10/20/2016 $250.43



EFT000000001180 P. R. Bridge Systems Ltd 10/20/2016 $248.12

EFT000000001181 Prices Alarm Systems Ltd 10/20/2016 $188.69



EFT000000001184 Rona Revy Inc. 10/20/2016 $175.42


EFT000000001186 Shaw, Carson 10/20/2016 $21.11


EFT000000001188 Stinson, Steve 10/20/2016 $324.67


EFT000000001190 Tran Sign (1999) Ltd 10/20/2016 $207.20

EFT000000001191 Trel Developments Ltd 10/20/2016 $72.19


EFT000000001193 Nest Coast Spill Supplies 10/20/2016 $358.40

EFT000000001194 The Westin Bear Mountain, Victoria 10/20/2016 $2,625.00


EFT000000001196 Worobec, Jerry 10/20/2016 $117.03

0038280 West Shore Sunrise Rotary Club 10/24/2016 $6,500.00

0038281 Beckett, Bob 10/24/2016 $1,500.00

0038282 0950119 BC Ltd DBA Empire Welding 10/27/2016 $123.20

0038283 4 Seasons Fire Prevention Services Ltd 10/27/2016 $763.88


0038285 Bayside Press 10/27/2016 $902.72

0038286 BC Hydro 10/27/2016 $707.00

0038287 BC Hydro CAD 10/27/2016 $2,952.60

0038288 Capital City Paving Ltd. 10/27/2016 $17,325.00

0038289 Carr, Brad 10/27/2016 $500.00

0038290 Civicinfo BC 10/27/2016 $446.25

0038291 Dogwood Maintenance 10/27/2016 $3,927.00

0038292 Ecoasis Resort and Golf LLP 10/27/2016 $66,456.72

0038293 Gescan 10/27/2016 $63.57

0038294 Good Shepherd Investments 10/27/2016 $100.00

0038295 Mache, Noel 10/27/2016 $750.00

0038296 Irrigation Industry Association of BC 10/27/2016 $157.50


0038298 Local Government Mngmnt Assoc. Of BC 10/27/2016 $183.75

0038299 Lumca Inc. 10/27/2016 $305,145.75

0038300 McCormick Meadows Ltd 10/27/2016 $130,980.00

0038301 Medical Services Plan Of BC 10/27/2016 $9,278.00

0038302 Nanaimo, City of 10/27/2016 $1,995.00

0038303 Neopost Canada Ltd 10/27/2016 $268.13

0038304 New Valley Holdings 10/27/2016 $1,000.00

0038305 Ostrowski, Jan P. 10/27/2016 $1,000.00

0038306 Petty Cash 10/27/2016 $423.60

0038307 Pitney Works 10/27/2016 $23.71

0038308 Questica Inc. 10/27/2016 $7,187.25

0038309 Saby, Brian 10/27/2016 $1,000.00

0038310 Shaw Business Solutions Inc 10/27/2016 $3,976.00

0038311 Station Street Holdings Ltd 10/27/2016 $1,000.00 of 58Page 38 of 58



Payables Management

* Voided Cheques




0038313 Telus 10/27/2016 $13,462.68

0038314 The Comfort Group Heating Corp 10/27/2016 $50.00


0038316 Travel Medicine & Vaccination Centre-Victoria 10/27/2016 $357.00

0038317 Tri City Finishing 10/27/2016 $23,845.50

0038318 Twinn, Linda A. 10/27/2016 $251.50

0038319 Wellmaster Pumps & Water Systems Ltd 10/27/2016 $10,007.48

0038320 Westhills Land Corp 10/27/2016 $52,680.00

0038321 Nest Shore Environmental Services 10/27/2016 $1,000.00

EFT000000001197 Accent Refrigeration Systems Ltd., 10/27/2016 $1,029.63

EFT000000001198 Achinback Industries And Foundry Ltd 10/27/2016 $4,665.58

EFT000000001199 Aire Sery of Greater Victoria 10/27/2016 $462.00

EFT000000001200 Alexander Holburn Beaudin LLP 10/27/2016 $1,558.92

EFT000000001201 Bartle & Gibson Co. Ltd. 10/27/2016 $43.91

EFT000000001202 Bell, Kathy 10/27/2016 $18.36




EFT000000001207 Caven, Lance 10/27/2016 $67.79


EFT000000001209 Dinning Hunter Jackson Law 10/27/2016 $735.29



EFT000000001212 Erb Technical Contracting Ltd. 10/27/2016 $9,072.00

EFT000000001213 Fletcher, Lorne 10/27/2016 $278.60

EFT000000001214 Glenoak Ford 10/27/2016 $625.27




EFT000000001218 Island Key Computer Ltd. 10/27/2016 $919.80



EFT000000001221 Kerr Wood Leidal Consulting Engineers 10/27/2016 $556.50

EFT000000001222 K J A Consultants Inc 10/27/2016 $296.10

EFT000000001223 Lai, Susan 10/27/2016 $176.23

EFT000000001224 Landmark Sign Ltd. 10/27/2016 $3,987.20

EFT000000001225 Langford Volunteer Firefighters Assoc. 10/27/2016 $445.72


EFT000000001227 Mr. Electric 10/27/2016 $1,279.90

EFT000000001228 P & R Western Star Trucks 10/27/2016 $5,716.51

EFT000000001229 Paladin Security Group Ltd. 10/27/2016 $544.79


EFT000000001231 Radioworks 10/27/2016 $173.18

EFT000000001232 Rocky Mountain Phoenix 10/27/2016 $2,853.63

EFT000000001233 Rona Revy Inc. 10/27/2016 $132.33



EFT000000001236 Scho's Line Painting Service 10/27/2016 $1,131.90



EFT000000001239 Tran Sign (1999) Ltd 10/27/2016 $2,010.04

EFT000000001240 Wilson's Transportation Ltd 10/27/2016 $12,440.80





EFT000000001246 Dube, Kevin 10/27/2016 $148.50

0038322 RBC Royal Bank 10/31/2016 $940.00




0038324 Aquaparian Environmental Consulting 11/3/2016 $5,391.23 of 58Page 39 of 58

System: 12/2/2016 8:35:48 AM City Of Langford Sage: 12


Payables Management

* Voided Cheques



0038325 Bains & Sons Development 11/3/2016 $549.00

0038327 BBL Contracting Ltd 11/3/2016 $1,000.00

0038328 BC Transit 11/3/2016 $5,411.19

0038329 Boutilier, Michael 11/3/2016 $178.28

0038330 Cox, Taylor Barristers & Solicitors/Notaries 11/3/2016 $112.00

0038331 Dhami, Jag 11/3/2016 $111.51


0038333 Fairway Green VIS 6804 11/3/2016 $224.96

0038334 Fogarty, Jack and Rita 11/3/2016 $640.82

0038335 Geddes, Dustin 11/3/2016 $536.78

0038336 Gordon N Gordon Interiors Ltd 11/3/2016 $4,250.00

0038337 Greater Victoria Fire Chiefs' Assoc., 11/3/2016 $300.00

0038339 Higgins, Adam 11/3/2016 $1,360.00

0038340 Holmes, Diane 11/3/2016 $90.48


0038342 Hughes, Shane 11/3/2016 $1,500.00

0038343 Jaswal, Aggib 11/3/2016 $70.59

0038344 Keycorp Developments 11/3/2016 $58.70

0038345 Mainroad South Island Contracting Ltd. 11/3/2016 $787.50

0038346 McCormick Meadows Ltd 11/3/2016 $36,300.00


0038348 Nandhra Holding Company 11/3/2016 $1,334.25


0038350 Pacific Systems Consulting 11/3/2016 $2,000.00

0038351 Questica Inc. 11/3/2016 $2,768.06


0038353 Strata Plan V155379 11/3/2016 $263.60

0038354 Strata Plan 5690 11/3/2016 $1,256.01

0038355 Teen Pest 11/3/2016 $2,000.00

0038356 Thomson, Shelley 11/3/2016 $152.27

0038357 Total Power Ltd 11/3/2016 $2,026.37

0038358 United Way Of Greater Victoria 11/3/2016 $190.55

0038359 Vancouver Island University 11/3/2016 $2,945.25

0038360 Green Leaf Vietnamese Bistro Ltd 11/3/2016 $101.96

0038361 Village Walk Design 11/3/2016 $2,606.85

0038362 Watt, Sue 11/3/2016 $201.62

0038363 Westshore Poppy Fund 11/3/2016 $71.00

0038364 Yablonski, Ben 11/3/2016 $176.90

0038365 Yard Works Landscaping 11/3/2016 $5,855.17

EFT000000001249 Acme Supplies 11/3/2016 $135.27

EFT000000001250 Barclay, Stacie 11/3/2016 $155.52

EFT000000001251 Bricklok Surfacing & Landscape Supply Ltd 11/3/2016 $16,537.50




EFT000000001255 Charter Telecom Inc. 11/3/2016 $228.46


EFT000000001257 Eager Beaver Tree Service 11/3/2016 $682.50

EFT000000001258 ERT Training Inc. 11/3/2016 $4,328.10


EFT000000001260 Frontline Outfitters 11/3/2016 $117.23


EFT000000001262 Kal Tire 11/3/2016 $35.85


EFT000000001265 McElhanney Consulting Services Ltd 11/3/2016 $31,407.76

EFT000000001266 Oliver, James 11/3/2016 $638.39


EFT000000001268 Radioworks 11/3/2016 $152.89



EFT000000001271 Sigma Safety Corp 11/3/2016 $378.83

EFT000000001272 Tran Sign (1999) Ltd 11/3/2016 $427.45

EFT000000001273 Victoria Contracting & Municipal Maint. 11/3/2016 $12,103.03 of 58Page 40 of 58



Payables Management

* Voided Cheques




EFT000000001275 The Westin Bear Mountain, Victoria 11/3/2016 $1,214.19


0038366 BC Hydro 11/4/2016 $33,808.95


0038368 401949 BC Ltd 11/10/2016 $750.00

0038369 Banner, Roy 11/10/2016 $750.00

0038370 BC Hydro 11/10/2016 $284.37


0038372 Dreality Developments Ltd 11/10/2016 $7,603.12

0038373 Edgeway Enterprises Ltd 11/10/2016 $5,694.00

0038374 Flag Shop, The 11/10/2016 $321.36

0038375 Fubar Holdings Romspen FC Homes 11/10/2016 $1,485.00

0038376 Glenwood Meats 11/10/2016 $1,670.00

0038377 Harris Computer Systems 11/10/2016 $54,696.68

0038378 Hendry Swinton McKenzie 11/10/2016 $36,050.00

0038379 Island Bakery Ltd 11/10/2016 $540.00

0038380 Keystroke Security Systems Ltd 11/10/2016 $2,040.86

0038381 Lukessa Holdings Ltd. 11/10/2016 $11,843.00

0038382 Maxxam Analytics 11/10/2016 $2,432.85

0038383 Miles Plumbing Services Ltd 11/10/2016 $200.00

0038384 Monnington, Rick 11/10/2016 $1,250.00


0038386 Petty Cash 11/10/2016 $243.70

0038387 Pitney Bowes 11/10/2016 $1,708.83

0038388 RPM Consulting 11/10/2016 $2,173.75

0038389 Sidelines Promotional Products Inc 11/10/2016 $168.00

0038390 Softchoice LP 11/10/2016 $1,320.87


0038392 SSL-Sustainable Services Ltd 11/10/2016 $609.36

0038393 Sysco Victoria 11/10/2016 $1,765.02

0038394 Uline Canada Corporation 11/10/2016 $590.60

0038395 Union Of BC Municipalities 11/10/2016 $47.50

0038396 Vandermolen, Peter and Valerie 11/10/2016 $2,500.00


0038398 Wollis, Luke 11/10/2016 $114.48

0038399 BC Hydro 11/10/2016 $1,487.85


EFT000000001278 Acme Supplies 11/10/2016 $101.85

EFT000000001279 Allen Beasley 11/10/2016 $975.00

EFT000000001280 Allied Power and Communication Ltd. 11/10/2016 $2,713.05










EFT000000001290 Diamond Municipal Solutions 11/10/2016 $498.75

EFT000000001291 Draycor Construction Ltd 11/10/2016 $33,115.64



EFT000000001294 Enex Fuels Ltd 11/10/2016 $3,147.63




EFT000000001298 Island View Wholesale Nursery 11/10/2016 $1,495.20


EFT000000001300 Langford Emergency Social Services 11/10/2016 $1,198.63

EFT000000001301 Lenton, David 11/10/2016 $25.20

EFT000000001302 Madill - The Office Company 11/10/2016 $1,138.15 of 58Page 41 of 58



Payables Management

* Voided Cheques

Cheque Number Vendor ID Vendor Cheque Name Cheque Date Chequeboo- -- ---------------------------------------------------------------------------------------------------------------------------------


EFT000000001303 M.S. Drycleaning & Tailoring 11/10/2016 $170.70

EFT000000001304 Patterson, Robert 11/10/2016 $25.14

EFT000000001305 Performance Plus Hockey 11/10/2016 $4,342.13

EFT000000001306 P. R. Bridge Systems Ltd 11/10/2016 $343.42


EFT000000001308 Radioworks 11/10/2016 $50.97


EFT000000001310 Rona Revy Inc. 11/10/2016 $402.67




EFT000000001314 Sensus Communication Solutions Inc 11/10/2016 $1,194.77


EFT000000001316 Chrissy Shaw 11/10/2016 $1,363.13

EFT000000001317 Sigma Safety Corp 11/10/2016 $206.10

EFT000000001318 Spriggs, Geoff 11/10/2016 $1,026.02


EFT000000001320 Tran Sign (1999) Ltd 11/10/2016 $2,316.00

EFT000000001321 Verity Construction Ltd 11/10/2016 $47,250.00



EFT000000001324 The Westin Bear Mountain, Victoria 11/10/2016 $593.60

EFT000000001325 Wilson's Transportation Ltd 11/10/2016 $41,813.30





0038400 RBC Royal Bank 11/14/2016 $940.00

0000601 City Of Langford 11/17/2016 $164,908.39

0000602 Colwood, City Of 11/17/2016 $81,622.18

0000603 Esquimalt, Township Of 11/17/2016 $82,347.52

0000604 Highlands, District Of 11/17/2016 $10,709.44

0000605 Metchosin, District Of 11/17/2016 $24,448.25

0000606 Sooke, District Of 11/17/2016 $62,635.32

0038401 0988825 BC Ltd 11/18/2016 $26,500.00

0038402 1035335 Alberta Ltd 11/18/2016 $1,146.30

0038403 4 Seasons Fire Prevention Services Ltd 11/18/2016 $1,144.50


0038405 BC Hydro 11/18/2016 $28.15

0038406 Bob's Motor Electric Ltd 11/18/2016 $262.08


0038408 Domeh, Raphael 11/18/2016 $572.77

0038409 Fitz's Walker Power Equipment 11/18/2016 $89.02


0038411 KPMG LLP, T4348 11/18/2016 $4,200.00

0038412 Mac's Heating Ltd 11/18/2016 $446.87


0038414 PacificGold Homes Ltd 11/18/2016 $73,400.00

0038415 Planning Institute Of B.C. 11/18/2016 $183.00

0038416 Rhone Wood, Margaret 11/18/2016 $500.81

0038417 Scotiabank 11/18/2016 $845.00

0038418 Telus 11/18/2016 $1,654.11


0038420 Zhou, Van Bing 11/18/2016 $570.00

EFT000000001330 Access Records And Media Mngmnt Ltd 11/18/2016 $4,057.00

EFT000000001331 Applied Ecological Solutions Corp 11/18/2016 $973.88





EFT000000001336 Corpus, Ted 11/18/2016 $342.00

EFT000000001337 Cruikshank, Trina 11/18/2016 $476.90

EFT000000001338 Dagwood's Cafe 11/18/2016 $695.63 of 58Page 42 of 58



Payables Management

* Voided Cheques

Cheque Number Vendor ID Vendor Cheque Name Cheque Date Chequebook ID Audit Trail Code Amount

EFT000000001339

---------------------------------------------------------------------------------------------------------------------------------

Diamond Municipal Solutions 11/18/2016 $3,618.92








EFT000000001347 Lexisnexis Canada Inc. 11/18/2016 $234.41


EFT000000001349 Queen, Susan 11/18/2016 $415.98

EFT000000001350 Radioworks 11/18/2016 $1,001.66




EFT000000001354 Westbrook Consulting Ltd. 11/18/2016 $1,509.90


0038421 Crease Harman LLP in Trust 11/22/2016 $500,000.00

0038422 Crease Harman 11/22/2016 $10,000.00


0038424 0962862 BC Ltd 11/24/2016 $2,500.00


0038426 B & 0 Lift Truck Service Ltd. 11/24/2016 $302.60

0038427 BC Hydro 11/24/2016 $51,955.44

0038428 BC Hydro 11/24/2016 $1,520.40

0038429 Bickford Ent Ltd 11/24/2016 $4,627.90

0038430 Capital City Paving Ltd. 11/24/2016 $53,313.12


0038432 Cascadia Sport Systems Inc. 11/24/2016 $369.60

0038433 City Centre Park 11/24/2016 $117.68

0038434 Cox, Taylor Barristers & Solicitors/Notaries 11/24/2016 $6,700.75

0038435 Cullum, Scott 11/24/2016 $79.73

0038436 Daxtech IT Solutions 11/24/2016 $89.25

0038437 Emerald Lake Homes Ltd 11/24/2016 $5,934.48

0038438 Esquimalt Nation 11/24/2016 $1,493.35

0038439 Fastrac Printing Ltd 11/24/2016 $252.00

0038440 Flag Shop, The 11/24/2016 $6,557.92

0038441 Food For Thought Catering Ltd 11/24/2016 $236.08

0038442 Green Roots Play Equipment 11/24/2016 $12,899.25

0038443 G.W. Developments Ltd 11/24/2016 $750.00


0038445 Junghans, Matthew 11/24/2016 $3,500.00

0038446 Langdon Weir Construction 11/24/2016 $2,000.00

0038447 Little Elf Garden Centre 11/24/2016 $3,920.00

0038448 Ministry of Transportation & Infrastructure 11/24/2016 $6,236.47

0038449 Morrison Hershfield 11/24/2016 $283.50

0038450 Nutri-Lawn 11/24/2016 $534.18

0038451 Panzenboeck, Emil 11/24/2016 $2,750.00

0038452 Paterson, Alan 11/24/2016 $250.00

0038453 Petty Cash 11/24/2016 $433.45

0038454 Postage By Phone 11/24/2016 $1,842.75

0038455 Postle, Elizabeth 11/24/2016 $200.00


0038457 Receiver General Of Canada 11/24/2016 $1,292,708.76

0038458 Rinzsch, Marcel 11/24/2016 $1,500.00

0038459 Robertson, Lara 11/24/2016 $200.00

0038460 Roynat Inc 11/24/2016 $498.42

0038461 Songhees Nation 11/24/2016 $2,773.36

0038462 Southern Railway Vancouver Island 11/24/2016 $822.84

0038463 St. Cyr, Holly 11/24/2016 $750.00


0038465 Tedford Overhead Doors Ltd. 11/24/2016 $1,150.28

0038466 Tourism Victoria 11/24/2016 $729.75 of 58Page 43 of 58



Payables Management

* Voided Cheques

Cheque Number Vendor ID Vendor Cheque Name Cheque Date Chequebook ID Audit Trail Code Amount

0038467 Victoria Air Photos and Survey 11/24/2016 $1,235.30


0038469 Woodlands Park Ent Ltd 11/24/2016 $750.00

0038470 Zone West Enterprises Ltd. 11/24/2016 $38.85


EFT000000001357 Adams, Steve 11/24/2016 $183.34

EFT000000001358 All Battery 11/24/2016 $52.01

EFT000000001359 Alpine Disposal & Recycling 11/24/2016 $1,150.84







EFT000000001366 Dagwood's Cafe 11/24/2016 $92.93

EFT000000001367 Darche, Dan 11/24/2016 $36.00


EFT000000001369 Eager Beaver Tree service 11/24/2016 $3,675.00




EFT000000001373 Lai, Susan 11/24/2016 $72.80

EFT00000DO01374 Langford Volunteer Firefighters Assoc. 11/24/2016 $3,678.53

EFT000000001375 Le Ross, Phillip 11/24/2016 $584.62

EFT000000001376 Mike Leskiw 11/24/2016 $454.63

EFT000000001377 Lordco Parts Ltd 11/24/2016 $27.93


EFT000000001379 Mcrae's Environmental Services Ltd 11/24/2016 $971.25



EFT000000001382 Prices Lock & Safe 11/24/2016 $35.19

EFT000000001383 Queen, Susan 11/24/2016 $415.97

EFT000000001384 Radioworks 11/24/2016 $1,961.89


EFT000000001386 Rocky Mountain Phoenix 11/24/2016 $2,186.59

EFT000000001387 Rona Revy Inc. 11/24/2016 $177.93



EFT000000001390 Simson-Maxwell 11/24/2016 $1,142.51

EFT000000001391 Spriggs, Geoff 11/24/2016 $578.39


EFT000000001393 Uptown Air Conditioning Ltd. 11/24/2016 $7,934.70



EFT000000001396 West Shore Chamber Of Commerce 11/24/2016 $178.50






EFT000000001402 YMCA YWCA of Greater Victoria 11/24/2016 $65,625.00

0038471 RBC Royal Bank 11/28/2016 --------------------

$940.00

Total Cheques: 990 Total Amount of Cheques: $17,880,486.93

of 58Page 44 of 58

System: 12/2/2016 2:06:39 PM City Of Langford Page: User Date: 12/2/2016 CHEQUEBOOK REGISTER REPORT User ID: audrey

Bank Reconciliation

Ranges: From: To: From: To: Chequebook ID GENERAL GENERAL Number First Last Description First Last Date 9/1/2016 11/30/2016 User-Defined 1 First Last Type Decrease Adjustment Decrease Adjustment

Sorted By: Date

Include Trx: Reconciled, Unreconciled

* Voided transaction A Cleared amount is different than posted amount

Chequebook ID Description User-Defined 1 Current Balance

Number Date

--------------------------------------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------------------------------------- Type Paid To/Rcvd From Reconciled Origin Payment

GENERAL BOM General Bank Account $5,658,720.38 DAJ000004150 9/1/2016 DAJ Monthly Fee Yes CMTRX00002108 $46.05 DAJ000004151 9/1/2016 DAJ Interac Fees Yes CMTRX00002108 $14.64 0AJ000004152 9/1/2016 DAJ Cash Deposit 1886.60 Yes CMTRX00002109 $0.20 DAJ000004153 9/8/2016 DAJ Shell PAP Aug 14 Yes CMTRX00002110 $329.22 0AJ000004148 9/9/2016 DAJ PP18 RP0001 Yes CMTRX00002107 $70,311.75 DAJ000004149 9/9/2016 DAJ PP18 RP0002 Yes CMTRX00002107 $9,294.84 DAJ000004154 9/9/2016 DAJ Pay Period 18 Yes CMTRX00002111 $205,183.75 DAJ000004155 9/9/2016 DAJ Pay Period 18 Bonds Yes CMTRX00002112 $1,015.00 DAJ000004156 9/9/2016 DAJ PP18 Fire Pension Yes CMTRX00002112 $11,343.39 DAJ000004157 9/9/2016 DAJ PP18 Pension Yes CMTRX00002112 $37,032.26 DAJ000004159 9/15/2016 DAJ Sep Desjardins Yes CMTRX00002115 $12,929.47 DAJ000004160 9/15/2016 DAJ LTSA Top up Account Yes CMTRX00002115 $500.00 DAJ000004161 9/16/2016 DAJ Aug ASO Cost Plus Yes CMTRX00002116 $23,211.41 DAJ000004163 9/21/2016 DAJ Payroll Chq 38088 Evans Yes CMTRX00002117 $938.08 DAJ000004164 9/22/2016 DAJ PST Remittance Yes CMTRX00002118 $9,176.61 DAJ000004165 9/23/2016 DAJ PP19 Receiver Gen RP0002 Yes CMTRX00002118 $10,797.98 DAJ000004166 9/23/2016 DAJ PP19 Receiver Gen RP0001 Yes CMTRX00002118 $65,934.52 DAJ000004167 9/23/2016 DAJ PP19 Pension Yes CMTRX00002118 $36,824.13 DAJ000004168 9/23/2016 DAJ PP19 Savings Bonds Yes CMTRX00002118 $930.00 DAJ000004169 9/23/2016 DAJ PP19 Fire Pension Yes CMTRX00002118 $11,749.22 DAJ000004170 9/23/2016 DAJ PP19 Payroll Yes CMTRX00002119 $202,722.40 DAJ000004172 9/23/2016 DAJ PP19 CHQ 38091 Darche Yes CMTRX00002121 $163.07 DAJ000004173 9/23/2016 DAJ PP19 CHQ 38092 Newnhain Yes CMTRX00002121 $163.07 DAJ000004175 9/27/2016 DAJ Shell Charges Aug 312016 Yes CMTRX00002123 $889.55 DAJ000004178 9/27/2016 DAJ Payroll Chq 38089 Sperling Yes CMTRX00002126 $1,089.01 DAJ000004179 9/28/2016 DAJ LTSA Account Top Up Yes CMTRX00002127 $500.00 DAJ000004183 9/30/2016 DAJ Partial EFT File for Sept 30 Yes CMTRX00002128 $34,094.29 DAJ000004186 10/1/2016 DAJ BMO in bank Sept 30 Yes CMTRX00002128 $300.00 DAJ000004188 10/3/2016 DAJ Bank Fees Yes CMTRX00002130 $43.55 DAJ000004189 10/3/2016 DAJ Interac Fees Yes CMTRX00002130 $14.77 DAJ000004200 10/4/2016 DAJ Mahovlich MC Sept 152016 Yes CMTRX00002136 $1,182.85 0AJ000004201 10/4/2016 DAJ Ternent MC Sept 15 2016 Yes CMTRX00002137 $6,018.51 0AJ000004202 10/4/2016 DAJ Bowden MC Sept 15 2016 Yes CMTRX00002138 $317.83 DAJ000004203 10/4/2016 DAJ Bowden MC Sept 15 2016 Yes CMTRX00002139 $2,963.03 0AJ000004187 10/5/2016 DAJ Q3 WCB 2016 Yes CMTRX00002129 $30,595.81 0AJ000004204 10/7/2016 DAJ PP20 Pension Yes CMTRX00002140 $36,924.93 DAJ000004205 10/7/2016 DAJ PP20 Pension Fire Yes CMTRX00002140 $11,307.63 DAJ000004206 10/7/2016 DAJ PP20 Savings Bonds Yes CMTRX00002141 $930.00 DAJ000004207 10/7/2016 DAJ PP20 Receiver General Yes CMTRX00002141 $63,628.39 DAJ000004208 10/7/2016 DAJ PP20 Receiver Gen RP0002 Yes CMTRX00002141 $11,249.51 DAJ000004209 10/7/2016 DAJ Pay Period 20 Yes CMTRX00002142 $208,220.95 DAJ000004211 10/7/2016 DAJ CHQ 38180 Robb Yes CMTRX00002143 $104.33 DAJ000004212 10/7/2016 DAJ CHQ 38178 Murphy Yes CMTRX00002143 $197.25 DAJ000004215 10/7/2016 DAJ CHQ 38172 Edgar Yes CMTRX00002143 $197.24 DAJ000004216 10/7/2016 DAJ CHQ 38171 Darche Yes CMTRX00002143 $197.35 DAJ000004217 10/7/2016 DAJ CHQ 38174 Kachanoski Yes CMTRX00002144 $104.27 DAJ000004210 10/11/2016 DAJ CHQ 38181 Shaw Yes CMTRX00002143 $104.33 DAJ000004213 10/11/2016 DAJ CHQ 38175 Maxwell Yes CMTRX00002143 $104.33 DAJ000004214 10/11/2016 DAJ CHQ 38173 Fisher Yes CMTRX00002143 $197.25 DAJ000004218 10/11/2016 DAJ CHQ 38177 Morse Yes CMTRX00002144 $104.34

----------------

Deposit

of 58Page 45 of 58

System: 12/2/2016 2:06:39 PM City Of Langford Page: 2 User Date: 12/2/2016 CHEQUEBOOK REGISTER REPORT User ID: audrey

Bank Reconciliation

Description User-Defined 1 Current Balance -----------------------------------------------------------------------------------------------------------------

Date Type Paid To/Rcvd From Reconciled Origin --------------------------------------------------------------

Chequebook ID -------------

Number

DAJ000004219 DAJ000004221 DAJ000004 222 0AJ000004227 DAJ000 004 225 DAJ000004226 DAJ000004228 DAJ000004229 DAJ000004 231 DAJ000004 223 DAJ000004224 DAJ000004 232 DAJ000004 233 DAJ000004 234 DAJ000004 235 DAJ000004 236 DAJ000004237 DAJO00 0 0 4 23 8 DAJ000004240 DAJ000004241 DAJ000004 242 DAJ000004243 DAJ000004248 DAJ000004249 DAJ000004 253 DAJ000004251 DAJ000004 255 DAJO 00 0 0 4 25 6 DAJ000004 245 DAJ000004246 DAJ000004 258 0AJ000004259 DAJ000004260 DAJ000004262 DAJ000004 254 0AJ000004263 DAJ000004264 DAJO 00 0 04 2 65 DAJ000004266 DAJOO 00 0 4 2 67 DAJOO 00 0 4 2 68 0AJ000004269 DAJ000004270 DAJO 00 0 0 4 27 1 DAJ000004 272 DAJO 00 0 0 4 273 DAJ000004276 DAJOO 00 0 4 28 0 DAJ000004283

10/11/2016 DAJ Shell Charges Yes 10/13/2016 DAJ NSF Chq Replaced 391287 Yes 10/13/2016 DAJ Oct 2016 BC Online Fee Yes 10/13/2016 DAJ CHQ 38169 Brady Yes 10/14/2016 DAJ CHQ 38170 Carmichael Yes 10/17/2016 DAJ CHQ 38168 Arnold Yes 10/17/2016 DAJ Desjardins Oct 2016 Yes 10/17/2016 DAJ CHQ 38202 Newnham Yes 10/18/2016 DAJ ASO Cost Plus Sept 2016 Ye 10/21/2016 DAJ RP0001 PP21 2016 Yes 10/21/2016 DAJ RP0002 PP21 2016 Yes 10/21/2016 DAJ PP21 2016 Pension Yes 10/21/2016 DAJ PP21 2016 Fire Pension Yes 10/21/2016 DAJ PP21 2016 Yes 10/21/2016 DAJ PP21 2016 Savings Bonds Yes 10/21/2016 DAJ Beckett Oct 212016 Payment Yes 10/24/2016 DAJ Victoria Rebels IVC19929 Yes 10/25/2016 DAJ Shell Gas Charges Sept 3016 Yes 10/26/2016 DAJ LTSA OCT 262016 Yes 10/28/2016 DAJ Mahovlich MC Oct 28 16 Yes 10/28/2016 DAJ Bowden MC Oct 152016 Yes 10/28/2016 DAJ Baldwin MC Oct 152016 Yes 10/28/2016 DAJ Beckett MC Oct 152016 Yes 10/31/2016 DAJ Oct 312016 PST Yes 10/31/2016 DAJ Ryan Sutton CHQ 36192 Yes 11/1/2016 DAJ BMO Nov 01 / Oct 312016 Yes 11/1/2016 DAJ Interac Fees Yes 11/1/2016 DAJ Monthly Fee Yes 11/4/2016 DAJ PP22 2016 RP0002 Yes 11/4/2016 DAJ PP22 2016 RP0001 Yes 11/4/2016 DAJ PP22 Savings Bonds Yes 11/4/2016 DAJ PP22 Fire Pension Yes 11/4/2016 DAJ PP22 Pension Yes 11/4/2016 DAJ Pay Period 22 Yes 11/8/2016 DAJ Sutton Ryan Stale Date Chq No 11/8/2016 DAJ Shell PAP Oct 14 Yes 11/14/2016 DAJ LTSA Account Top Up Yes 11/14/2016 DAJ Payroll Chq 38176 Moore Yes 11/15/2016 DAJ Nov Desjardins Yes 11/16/2016 DAJ ASO Cost Plus Oct Yes 11/18/2016 DAJ Pay Period 23 Yes 11/18/2016 DAJ Pay Period 23 Pension Yes 11/18/2016 DAJ Pay Period 23 Fire Pension Yes 11/18/2016 DAJ PP23 Savings Bonds Yes 11/22/2016 DAJ RP0001 PP23 2016 Yes 11/22/2016 DAJ RP0002 PP23 2016 Yes 11/22/2016 DAJ PST Remittance Oct Yes 11/24/2016 DAJ LTSA Account Top Up Yes 11/25/2016 DAJ Shell PAP Oct 31 Yes

CMTRX00002 145 CMTRX00002 147 CMTRX00002148 CMTRXOO 002 150 CMTRX000 02 150 CMTRXO 00 02 150 CMTRX000 02 151 CMTRX00002152 CMTRX00002 154 CMTRX00002149 CMTRX00002149 CMTRX000 02 155 CMTRX00002 155 CMTRX00002156 CMTRX00002 157 CMTRX00002 158 CMTRX00002 159 CMTRX00002 160 CMTRX00002162 CMTRX000 02 163 CMTRX000 02 164 CMTRX000 02 165 CMTRX00002170 CMTRX00002171 CMTRX00002174 CMTRX00002 172 CMTRX00002176 CMTRX00002176 CMTRX000021 67 CMTRX00002 167 CMTRX00002176 CMTRX00002176 CMTRX00002176 CMTRX00002 178 CMTRX00002 175 CMTRX00002179 CMTRX000 02 180 CMTRX00002181 CMTRX00002182 CMTRX00002 182 CMTRX00002 183 CMTRX00002184 CMTRX00002184 CMTRX00002184 CMTRX000 02 185 CMTRX00002186 CMTRX000 02 188 CMTRX00002 191 CMTRX00002 193

$525.68 $1,416.00 $500.00 $104.33 $117.28 $197.25

$12,402.33 $104.44

$20,341.31 $59,383.55 $8,850.29

$36,566.85 $10,691.03

$195,011.82 $930.00

$4,000.00 $30.00

$733.15 $500.00 $205.30

$1,219.58 $1,100.00 $5,584.00 $333.69 $400.68 $425.00 $9.03 $82.75

$10,427.49 $57,915.56

$930.00 $11,010.10 $36,518.06

$197,971.00 $200.34 $609.71 $500.00 $104.33

$11,965.05 $19,114.26

$204,648.54 $36,547.47 $10,822.61

$930.00 $59,864.88 $11,769.59

$272.00 $500.00 $475.75

Payment Deposit ----------------------------------------------

99 Transaction(s)

99 Total Transaction(s)

of 58Page 46 of 58


Staff Report

to



Department: Finance

Subject: Financial Statement Review January to October 2016

Please find attached the Operating Fund Statement of Financial Position, Operating Statement of Financial Activity, Capital Expenditures and Statement of Changes in Reserve Fund Balance for the City of Langford for the seven months ended October 31, 2016. Comparison to Prior Year: Operating Fund Statement of Financial Activity Revenues Taxation – the amount for general taxation has increased by 1m over the prior year. Part of this increase is due to new construction and the remainder is the general tax increase which is required to sustain the operating activities of the Municipality. Other revenue from own sources – there has been a large increase in the revenues in the building, subdivision and planning departments in the current year. This has resulted in an overall increase in fees collected of 36% over the prior year as of this date. The activities at City Centre Park continue to grow with the increase in population. Expenditures The expenditures in general government have increased over the same time in the prior year as a result of two new programs in the current period. The asset management program was a capital expenditure during implementation of the software but is now an operational cost. In addition to this is the municipal hall increase which includes LED upgrades. There has been an over increase in the protective services division of 15% over the prior period. This is a result of union negotiations (fire), increased police contract expenses and an increase in building inspection costs. The building department required additional staff to meeting the demands of the development. New over the prior year, is the addition of the YM/YWCA Service Contract. This has increased expenditures by $440,625. All other expenses are reasonable compared to the prior period and the increase in revenues.

of 58Page 47 of 58

Comparison budget to actual: Operating Fund Statement of Financial Activity These financial statements were prepared using budget figures based on an annual basis. The revenue and expenditure accounts are actual amounts for the first ten months of 2016 and represent 83% of the budget. Many revenue and expenditures are not evenly distributed throughout the year and will vary from this percentage. All significant variances are noted below. These accounts are monitored closely by all departments on a weekly/monthly basis. Revenues: Other Revenue from Own Sources

• Licences and permits revenue are higher than the anticipated 83% of the budgeted amount. There has been a large increase in applications in the year 2016 over the anticipated amount.

• Interest – interest is redistributed to the various reserves based on the funds available in their bank. As of October 31 2016, there were quite high balances in the reserves. The interest recognized in the reserves is $127,091.

• Penalties and interest on taxes – this is an annual fee charged on outstanding taxes as of the due date in July. In 2016, there were a larger portion of current taxes outstanding. However, the overall collection is higher than in the prior year.

• Casino revenue – operating portion will be recognized at a later date Expenditures:

• Police Services – only the first and second quarters are recorded in these statements • Transportation Services – there are a few items that have not been realized in the current

statements. These are weather dependent programs, ie snow removal, sand and salt, tree replacements

• Transfers – there will be an increase in transfers as projects are completed All other expenditures compared to budget in the percentage indicated above are reasonable. Recommendation That the Administration and Finance Committee receive the January to October 2016 Financial Review for information.

Respectfully submitted,

Submitted by: Audrey Kryklywyj-Shortreid, Deputy Director of Finance Concurrence: Steve Ternent, Director of Finance Concurrence: Jim Bowden, Chief Administrative Officer

:AKS

of 58Page 48 of 58

City Of Langford

Operating Fund Statement of Financial Position

For the Ten Months Ending October 31, 2016

2016 2015

ASSETS

Cash and Investments: Cash $ 4,543,668 6,802,522

Investments 20,158,549 15,132,254

Receivables: Property Taxes 1,856,506 3,200,942

Federal government 442,049 7,443

Other local government 186,306 23,954

Other 3,075,208 2,311,969

Land held for resale 3,651,227 5,385,060

Inventory 251,784 -

Prepaid expenses 255,923 137,599

Municipal Finance Authority Debt: Reserve Fund Deposit 33,313 58,470

$ 34,454,533 33,060,213

LIABILITIES AND SURPLUS

Payables: Trade accounts and accrued liabilities $ 1,702,548 1,862,652

Provincial government and agencies 67,590 2,984

Due to other funds 14,137,568 13,693,692

Other Liabilities: Deferred building permit revenue 96,900 134,200

Security deposits 8,237,829 7,996,470

Deferred, other 814,433 1,274,363

Municipal Finance Authority Debt Reserve Fund: Cash deposit 9,854 16,968

Demand note 23,459 41,502

Reserve for Future Expenditures 276,105 247,900

Surplus 9,088,247 7,789,482

$ 34,454,533 33,060,213

of 58Page 49 of 58

City Of Langford

Operating Fund Statement of Financial Activity


OPERATING FUND STATEMENT OF FINANCIAL ACTIVITY

Revenue:

Seven Months Ended

Annual July 31, Budget 2016 2015

Taxation (schedule 1)

Other revenue from own sources (schedule 2)

Provincial revenue sharing grants

Conditional transfers from other government (schedule 3)

Transfer from own reserve accounts and funds

DCC Revenue

$ 26,806,300

7,952,900

250,000

715,500

2,014,200

26,813,709

7,036,312

297,395

534,237

366,748

25,625,971

4,918,739

263,819

379,516

413,560

84,443

Total Revenue 37,738,900 35,048,401 31,686,048

Expenditure:

General government services (schedule 4) 4,645,200 3,619,790 3,194,192

Protective services (schedule 5) 10,569,600 7,212,723 6,271,632

Transportation services (schedule 6) 7,047,400 4,972,171 4,971,290

Environmental development services (schedule 7) 829,200 614,783 784,221

Recreation and cultural services (schedule 8) 9,317,100 7,747,216 6,540,374

Transfer to own reserve accounts and funds (schedule 9) 2,049,000 683,000 858,000

Interest and other services 13,000 39,139 8,847

Interest and principal repayments 3,268,400 2,858,549 2,941,291

Total Expenditure 37,738,900 27,747,371 25,569,847

Surplus for the period - 7,301,030 6,116,201

Surplus, beginning of period - 1,787,217 1,673,281

Surplus, end of period - 9,088,247 7,789,482

of 58Page 50 of 58

TAXES

City Of Langford


For the Ten Months Ending October 31, 2016 SCHEDULE 1

Ten Months Ended

Annual October 31,

Budget 2016 2015

Property taxes $ 24,417,700 24,439,164 23,410,780

Property taxes - Greater Victoria Public Library 1,887,200 1,886,849 1,717,404

1% Utility taxes 397,500 397,673 393,653

Provincial grant in lieu of taxes 103,900 90,023 104,134

$ 26,806,300 26,813,709 25,625,971

SCHEDULE 2

OTHER REVENUE FROM OWN SOURCES

Licences and permits

Building inspections $ 1,066,000 1,667,884 1,204,176

Business licences 15,000 20,150 14,560

Engineering and subdivision 568,300 659,522 491,624

Planning 380,900 422,149 328,282

2,030,200 2,769,705 2,038,642

Commercial leasing 255,600 263,002 208,111

Langford City Centre Park Revenue 2,805,500 2,079,060 1,114,924

Interest 152,000 102,153 84,101

Penalties and interest on taxes 353,200 450,045 323,052

Casino revenue 1,200,000 - -

Miscellaneous 1,156,400 1,372,347 1,149,909

5,922,700 4,266,607 2,880,097

$ 7,952,900 7,036,312 4,918,739

of 58Page 51 of 58

City Of Langford



CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS Ten Months Ended

Federal: Annual October 31,

Budget 2016 2015 Provincial:

Street lighting $ - 536 805

Hotel Room Tax Grant 65,000 - -

Community Works Fund - - -

LEEDS Project Grant - - 14,225

CEERS Project Grant 92,000 9,645 -

Other Government

CRD Fire protection and 911 442,000 442,055 289,011

IT Services - Other Government 116,500 82,001 75,475

$ 715,500 534,237 379,516

GENERAL GOVERNMENT SERVICES SCHEDULE 4

Legislative:

Council indemnities and expenses 468,200 274,144 284,068

Administrative:

Salaries and benefits 1,033,000 877,598 885,458

Consulting 144,000 87,753 54,022

Travel and training 22,800 4,679 13,267

Dues and fees 31,300 27,590 27,482

Other 81,000 33,495 18,087

Asset management 154,500 105,329 -

Common Services:

Legal 68,000 54,135 51,831

Advertising 20,400 6,301 13,734

Subscriptions and office supplies 33,600 23,798 18,629

Telephone 64,000 49,573 51,509

Postage and courier 32,000 41,118 31,139

Insurance 220,000 225,411 241,577

Personnel development 31,700 3,259 4,748

Other 69,000 66,575 61,944

Luxton storage area enhancement 20,000 50,178 96,182

Office equipment supplies and maintenance 33,000 13,462 22,413

Municipal hall and other properties 485,400 431,442 151,141

Information Technology:

Network Support:

Salaries and benefits 392,800 314,773 290,446

Travel and training 11,000 9,280 5,281

Hardware and software support 353,000 306,081 309,762

Other 76,000 53,539 8,162

Internet and Database Support:


Other 59,000 8,594 19,049

GIS/Mapping:


Other 27,500 10,384 3,182

Records Management:


Other 29,200 17,383 23,080

$ 4,645,200 3,619,790 3,194,192

of 58Page 52 of 58

City Of Langford



Ten Months Ended

PROTECTIVE SERVICES Annual October 31,

Budget 2016 2015 Police Services:

RCMP contract services $ 5,459,500 2,877,427 2,432,981

Administration 609,700 534,219 502,163

Police building 189,200 151,384 187,060

Expenses 115,000 68,360 55,838

6,373,400 3,631,390 3,178,042

Fire Protection:

Administration 1,397,600 1,289,986 1,090,017

Communication centre 565,700 380,237 334,294

Fire fighting force 216,300 200,612 183,612

Fire fighting equipment 189,300 156,149 127,341

Fire station and buildings 144,700 120,017 120,686

Vehicle fleet 89,300 86,154 102,077

Training 95,200 79,558 74,631

2,698,100 2,312,713 2,032,658

Emergency Measures 55,400 37,382 16,588

Building inspection:

Salary and benefits 555,000 474,821 342,736

Expenses 133,200 76,989 57,597

Vehicle 10,300 15,461 10,531

698,500 567,271 410,864

Board of Variance 500 - 451

Bylaw enforcement costs:

Salary and benefits 421,200 388,732 304,514

Expenses 210,700 181,738 216,551

Vehicle 21,800 26,597 37,964

653,700 597,067 559,029

Animal control 90,000 66,900 74,000

$ 10,569,600 7,212,723 6,271,632

of 58Page 53 of 58

City Of Langford



Ten Months Ended

TRANSPORTATION SERVICES Annual October 31,

Budget 2016 2015

Common services:

Salaries and benefits $ 592,700 434,382 380,140

Expenses 272,200 143,726 248,804

Vehicle 49,700 44,822 47,155

Subdivision services:


Expenses 36,000 51,893 20,859

Other Engineering services:

Road maintenance 4,257,100 2,913,383 2,982,898

Other maintenance - - 313

Street lighting 425,100 296,560 303,628

Traffic signs 32,600 24,621 34,980

Traffic Signals 259,400 198,690 129,929

Storm drainage 447,500 310,748 214,014

Other 150,000 109,502 200,571

$ 7,047,400 4,972,171 4,971,290

SCHEDULE 7

ENVIRONMENTAL DEVELOPMENT SERVICES

Salaries and benefits $ 611,800 494,964 483,651

Expenses 113,800 94,717 70,132

Vehicle 2,200 1,664 1,693

Boards and commissions 1,000 1,113 -

Community development 100,400 22,325 228,745

$ 829,200 614,783 784,221

of 58Page 54 of 58

City Of Langford



Ten Months Ended

RECREATION AND CULTURAL SERVICES Annual October 31,

Budget 2016 2015

Administration

Contracted services $ 1,018,700 589,292 626,247

Westshore Parks and Recreation 2,511,800 2,511,736 2,472,760

Expenses 930,600 771,083 668,969

Arts and Culture 47,500 11,000 7,000

Recreation Facilities 2,289,200 1,643,829 994,760

YM/YWCA Service Contract 562,500 440,625 -

Beautification and Festivals 69,600 81,404 84,748

Library services 1,887,200 1,698,247 1,685,890

$ 9,317,100 7,747,216 6,540,374

SCHEDULE 9

TRANSFERS TO OWN RESERVE ACCOUNTS AND FUNDS

Reserve Funds:

Capital Works Reserve $ 1,143,600 83,000 358,000

Equipment Replacement Reserve 600,000 600,000 500,000

Special Police Reserve 17,400 - -

General Amenity Reserve - - -

Capital Expenditure Transfer 288,000 - -

$ 2,049,000 683,000 858,000

of 58Page 55 of 58

City Of Langford

Capital Expenditures


Budget 2016

General Government

Hardware Replacements $ 225,000 188,118

CityView/Escribe/FDM 231,000 59,743

Backup generator for server room 55,000 29,069

Land Acquisition 750,000 -

Total General Government 1,261,000 276,930

Police and Bylaw Services

Equipment Replacement 8,400 4,788

Total Police and Bylaw Services 8,400 4,788

Building

Vehicle Replacement 70,000 55,683

Total Building Services 70,000 55,683

Fire Services

Firefighting Fleet - Engine 12 Replacement 607,300 645,728

Total Fire Services 607,300 645,728

Public Works

Vehicle replacement 35,000 30,816

Roads - Green City Strategies (Spider Network) 300,000 41,517

Roads - Leigh Rd Interchange 2,000,000 -

Roads - SW Quadrant Interchange Ramp 875,000 416,155

Roads - Realignment of Leigh/Goldstream Intersection 1,100,000 1,475,875

Roads - Atkins Avenue Bike Lanes 642,700 753,832

Roads - Westshore Parkway - staff wages 511,200 79,896

Roads - Westshore Parkway - 1 - Sooke @ WSP 1,600,000 1,632,497

Roads - Westshore Parkway - 2 - Glenshire 2,068,800 865,728

Roads - Westshore Parkway - 3-4 - Mid Section 4,000,000 2,038,686

Roads - Westshore Parkway - 5 - Westhills 3,820,000 641,159

Roads - Westshore Parkway - 6 - Westhills 2,000,000 146,244

Roads - Westshore Parkway -7-8-9 - Kettle Creek & TCH 3,549,900 1,708,443

Roads - Neighbourhood Improvements 200,000 167,905

Roads - McCallum Road Connector 1,000,000 233,597

Roads - McCallum Multi-Use Lanes 150,000 266,553

Roads - Dunford Bike Lanes - Jacklin to Leigh 410,000 9,335

Roads - Bellamy Rd Bike Lanes - Hansen to Phelps 210,000 -

Roads - Bear Mountain Parkway - Leigh to BM Village 5,700,000 118,265

Sidewalk & Blvd - Sidewalk InfilI 250,000 106,668

Storm Drains - Master Storm Drainage Plan - S Langford Study 2,500 -

Storm Drains - WaIf red Rd Culvert 200,000 -

Storm Drains - Willing Storm Water Detention Pond 100,000 27,541

Street Lights and Traffic Signal Upgrades 45,000 33,799

Total Public Works 30,770,100 10,763,695

of 58Page 56 of 58

City Of Langford

Capital Expenditures


Parks

City Centre Park - Reclamation of Pipeline Area for Parking

City Centre Park - Stadium Field Rehabilitation

City Centre Park Landscaping and Pathways

City Centre Park - Ball Netting

City Centre Park - Water Park Equipment

City Centre Park - Rugby Canada Centre of Excellence/Training

Beach/Waterfront - Flute Lane

Beach/Waterfront - Florence Lake

Fishing/Observation Platform - Langford Lake Boat Ramp

Bicycle Paths - E&N Trail - Savory School to Galloping Goose

Hiking Trails

Ed Nixon Trail Retention/Upgrade

Partnerships - Disability and Access Improvements

Partnerships - Tennis Courts

North Langford Recreation Centre - Equipment

Parkland Acquisition

Glen Cove Beach Improvements

Willing Park

Westhills Future Phases - Trails and Landscaping

Westhills Parks

700,000 -

500,000 -

50,000 1,028

50,000 -

70,000 -

7,319,500 439,143

50,000 -

100,000 -

10,000 -

3,000,000 1,745

100,000 12,331

100,000 -

100,000 25,209

20,000 -

100,000 33,456

700,000 -

25,000 -

50,000 -

50,000 -

250,000 -

Bear Mtn Future Phases - Trails and Landscaping 10U,UUO -

Bear Mountain Parks 500,000 -

Total Parks 13,944,500 512,912

Recreation

YM/YWCA Library 1,051,900 890,509

Total Recreation 1,051,900 890,509

Total Capital Expenditures $ 47,713,200 13,181,061

of 58Page 57 of 58

City of Langford British Columbia

Reserve Funds

Statement of Changes in Reserve Funds Unaudited

Ten Months Ended October 31, 2016 Balance

Beginning Expenditures Interest Balance

of Year Additions Transfers Earned/charged)ctober 312016

Statement of Changes in Fund Balance Reserves

Capital Works $ 1,531,821 744,397 (788,628) 9,678 1,497,268

Affordable Housing 999,498 250,090 - 7,530 1,257,118

Parks and Open Space 2,143,353 18,875 - 14,081 2,176,309

Parkland Improvement 2,875 - - 19 2,894

General Amenity 2,198,060 2,152,866 (1,547,356) 17,374 2,820,944

Equipment Replacement 571,853 625,000 (943,672) 3,608 256,789

Sidewalk Capital 98,998 32,640 - 716 132,354

Bear Mountain Firehall 1,109,377 90,000 - 7,593 1,206,970

Special Police Capital 178,325 - - 1,168 179,493

Downtown Parking 36,634 10,000 - 300 46,934

Total Reserve Funds Balances 8,870,794 3,923,868 (3,279,656) 62,067 9,577,073

Development Cost Charges

Parks 4,635,869 - - 30,371 4,666,240

Storm Drainage (235,937) 320,495 81,759 156 166,473

Roads 1,253,894 1,830,330 (1,545,126) 7,569 1,546,667

Sewers 28,094 - - 184 28,278

Parkland and Open Space 3,370,879 1,486,978 (38,569) 26,744 4,846,032

Total Development Cost Charges Balances 9,052,799 3,637,803 (1,501,936) 65,024 11,253,690

Total Funds on Hand $ 17,923,593 7,561,671 (4,781,592) 127,091 20,830,763

of 58Page 58 of 58

tuesday december 13 th, 2016 @ 4:45 p.m. - langford.caand~minutes/administration~and... · 1.1...

Documents