DISTRICT OF LILLOOET
AGENDA
A Regular Meeting of the Council of the District of Lillooet to be held in the Lillooet Recreation Centre, Room 201 at 930 Main Street, on Monday, May 1, 2017 at 7 PM
Page 1. Call to Order 2. Adoption of Agenda (additions and/or deletions) 3. Public Input 4. Delegation(s) (a) Bernie Easson, Bev Grossler and Kerry Mclean-Small Re: Interior Health Five Key Strategic Priorities (b) Vera Busse Re: Mountain View Road 5. Adoption of Minutes 4-8 (a) Special Committee of the Whole and Regular Meeting Minutes of Council for Adoption STAFF RECOMMENDATION:
THAT the following meeting minutes be adopted as presented:
1. Special Committee of the Whole Meeting Minutes of Council, April 11, 2017 2. Regular Meeting Minutes of Council, April 18, 2017
6. Business Arising from the Minutes 7. Correspondence 9 (a) Maureen Frantzen, May Queen Selection Committee Re: Requesting Judge for 54th Annual May Queen Selection Tea - Saturday, May 6, 2017
In 2016, Council appointed Councillor Aitken to represent the District as a Judge at the May Queen Selection Tea. 8. Reports from Councillors 9. Report from Mayor
Page 1 of 137 District of Lillooet May 1, 2017 Agenda Listing
Page 10. Reports from Staff 10-78 (a) First Quarterly Council Report STAFF RECOMMENDATION:
These reports are for information purposes only and, as such, no recommendation is provided.
79-122 (b) 2016 Statement of Financial Information (SOFI) - Joni L'Heureux, Deputy Director of Finance STAFF RECOMMENDATION:
THAT the District of Lillooet's 2016 Statement of Financial Information be approved for submission to the Ministry of Community, Sport and Cultural Development; and
THAT the Mayor and Deputy Director of Finance be authorized to sign the Statement of Financial Information Approval Form.
123-129 (c) Intergovernmental Working Group - Michael Roy, Chief Administrative Officer STAFF RECOMMENDATION:
THAT Council appoints [insert name] to the Intergovernmental Working Group.
130-134 (d) Municipal and Regional District Tax (MRDT) - CCCTA Request - Michael Roy, Chief Administrative Officer STAFF RECOMMENDATION:
THAT Council provide a letter of support for the MDRT to Cariboo Chilcotin Coast Tourism Association.
11. Bylaws and Resolutions 135-137 (a) Tax Rates Bylaw 2017, No. 449 STAFF RECOMMENDATION:
THAT 'Tax Rates Bylaw 2017, No. 449' be finally adopted, signed by the Mayor and Deputy Corporate Officer and affixed with the corporate seal.
Page 2 of 137 District of Lillooet May 1, 2017 Agenda Listing
Page 12. Any Other Business 13. Notice of Motion 14. Media Question Period 15. Public Question Period 16. Closed Meeting
(a) Request for Resolution: STAFF RECOMMENDATION:
THAT the meeting of the District of Lillooet Council be closed to the Public pursuant to the Community Charter provisions, Section 90(1)(c) labour relations or other employee relations; and (g) litigation or potential litigation affecting the municipality.
17. Adjournment
Page 3 of 137 MINUTES OF A SPECIAL COMMITTEE OF THE WHOLE MEETING OF THE COUNCIL OF DISTRICT OF LILLOOET, HELD IN THE MUNICIPAL HALL, 615 MAIN STREET, ON TUESDAY, APRIL 11, 2017, AT 5 PM
Present Acting Mayor John Courchesne Councillor Kevin Aitken Councillor Laurie Hopfl Chief Administrative Officer, Michael Roy (Minute Taker)
Regrets Mayor Marg Lampman Councillor Barb Wiebe
Call to Order The meeting was called to order at 5:01 PM.
Adoption of Agenda (additions and/or deletions)
68/2017 Moved by Councillor Aitken, seconded by Councillor Hopfl,
THAT the agenda be adopted as presented.
CARRIED
Presentation
Hugh Fallis, President, BC Interior Community Foundation Re: BC Interior Community Foundation
Media Question Period
The media was not present.
Public Question Period
Nil.
Adjournment
69/2017 Moved by Councillor Aitken, seconded by Councillor Hopfl,
THAT the meeting be adjourned.
CARRIED
Deputy Clerk Mayor
Special Committee of the Page 4 of 137 Whole and Regular Meeting MINUTES OF A REGULAR MEETING OF THE COUNCIL OF DISTRICT OF LILLOOET, HELD IN THE LILLOOET RECREATION CENTRE, ROOM 201 AT 930 MAIN STREET, ON TUESDAY, APRIL 18, 2017, AT 7 PM
Present Mayor Marg Lampman Councillor Kevin Aitken Councillor John Courchesne (by telephone) Councillor Laurie Hopfl Chief Administrative Officer, Michael Roy (Minute Taker) Director of Public Works, Rod Pleasance
Regrets Councillor Barb Wiebe
Call to Order The meeting was called to order at 7 PM.
Adoption of Agenda (additions and/or deletions)
70/2017 Moved by Councillor Hopfl, seconded by Councillor Aitken,
THAT the agenda be adopted as presented.
CARRIED Public Input
Nil. Presentation
Norm Hildebrandt, Senior Partner, PricewaterhouseCoopers LLP Re: District of Lillooet Financial Statement Highlights for the Year Ended December 31, 2016
Adoption of Minutes
Regular Meeting Minutes of Council for Adoption 71/2017 Moved by Councillor Hopfl, seconded by Councillor Aitken,
THAT the following Regular Meeting Minutes of Council be adopted as presented:
1. Regular Meeting Minutes of Council, April 3, 2017
CARRIED
Business Arising from the Minutes
Nil.
Special Committee of the Page 5 of 137 Whole and Regular Meeting DISTRICT OF LILLOOET COUNCIL - APRIL 18, 2017
Correspondence
Kerry Ness, Resident Re: Insurance Claims 72/2017 Moved by Councillor Courchesne, seconded by Councillor Aitken,
THAT correspondence from Kerry Ness regarding 'Insurance Claims', dated March 30, 2017, be received;
AND THAT staff reply to Mr. Ness stating that new insurance rates will be unavailable until December of this year.
CARRIED
St'at'imc Eco-Resources Ltd. Re: St'at'imc Cultural Centre - Steering Commitee 73/2017 Moved by Councillor Hopfl, seconded by Councillor Courchesne,
THAT Council appoints Councillor Aitken to the steering committee for the St'at'imc Cultural Centre/Visitor Gateway.
CARRIED
Reports from Councillors
Councillor Courchesne reported on the following:
• April 3, 2017 - Regular Meeting of Council • April 11, 2017 - Special Committee of the Whole Meeting of Council
Councillor Hopfl reported on the following:
• April 3, 2017 - Regular Meeting of Council • April 4, 2016 - BCAA Promotional Event at REC Centre Playground • April 11, 2017 - Special Committee of the Whole Meeting of Council • April 12, 2017 - Meeting re Hospital Recruitment
Councillor Aitken reported on the following:
• April 3, 2017 - Regular Meeting of Council • April 11, 2017 - Special Committee of the Whole Meeting of Council • April 12, 2017 - Meeting re Hospital Recruitment • Naturalist Society Meeting re AGM Preparations • Lions Trail clean-up
Special Committee of the Page 6 of 137 Whole and Regular Meeting DISTRICT OF LILLOOET COUNCIL - APRIL 18, 2017
Report from Mayor
Mayor Lampman reported on the following:
• April 3, 2017 - Regular Meeting of Council • April 4, 2016 - BCAA Promotional Event at REC Centre Playground • April 6, 2017 - Elected Officials Forum • April 12, 2017 - Met with representative from the BC Community Foundation • April 18, 2017 - Meeting with MLA Tegart at Senior Centre • April 18, 2017 - Meeting with survivors of the internment camp committee of East Lillooet
Reports from Staff
Draft 2016 Financial Statements - Joni L'Heureux, Deputy Director of Finance 74/2017 Moved by Councillor Aitken, seconded by Councillor Hopfl,
THAT the District of Lillooet's 2016 Draft Financial Statements be approved as presented.
CARRIED
Clarifier Upgrades - Insulation 75/2017 Moved by Councillor Courchesne, seconded by Councillor Hopfl,
THAT Council authorize Administration to reallocate funds from the McEwen/ Phair Sewer capital project to the Insulation Upgrades to Clarifier capital project in the amount of $10,900.
CARRIED
Bylaws and Resolutions
Tax Rates Bylaw 2017, No. 449 76/2017 Moved by Councillor Aitken, seconded by Councillor Courchesne,
THAT 'Tax Rates Bylaw 2017, No. 449' be given first three readings.
CARRIED
Any Other Business
Intergovernmental Relations Working Group - Mayor Lampman
Mayor Lampman advised Council that the SLRD Board will be discussing this issue at their next meeting and may seek appointment from Council to join the potential new working group. Council decided not to act on this issue until direction from the Board is provided. Both Councillor's Aitken and Courchesne expressed interest in joining the Special Committeework of group. the Page 7 of 137 Whole and Regular Meeting DISTRICT OF LILLOOET COUNCIL - APRIL 18, 2017
Notice of Motion
Nil.
Media Question Period
The media was not present.
Public Question Period
Nil. Adjournment
77/2017 Moved by Councillor Hopfl, seconded by Councillor Aitken,
THAT the meeting be adjourned.
CARRIED
The meeting adjourned at 7:43 PM.
Deputy Clerk Mayor
Special Committee of the Page 8 of 137 Whole and Regular Meeting _<_mc«mm: rjms?ms _<_m >9: Nu:N03 _u_m.32 Sn_.___oom.a moxBo _.=_oom.9mh. .26 ._.mm<<=_cm:m_o_oz mm.E3_m<._<_m<9 No? 3 Sm m=$ _._m__cmmm3m3:63 Hobo m3 3 mu_%ox_3m.,.m_ < Emmmm:02? 3m mmmoo: mm_uomm_c_m2 ~mo-~mm-.n...N....9.8: mmSimz?mz 8.5.32 oq _u<3m._. .:.m:_A _<_m:qmm:Tmz?mz...O,:mm: _<_o3= _<_m Last updated: April 26, 2017 Page 10 of 137 Report First Quarterly Council Improve Corporate Governance Ensure the District of Lillooet’s governance practices are transparent and accountable to Council and community. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Create policy or bylaw amendment on DCO/CAO/ 2017 ‘Rising and Reporting’ in Public Council Meetings decisions and background considered at Closed Meeting whenever possible. Ensure staff provide comprehensive, CAO/Council Ongoing understandable written and verbal reports at Council meetings so the public has full understanding of issues. Ensure culture of ‘public service’ is CAO/Council Ongoing prevalent throughout the organization and dominates staff’s dealing with the community. Have staff publicly report, minimum CAO Three • Next report Spring 2017. Page 11 of 137 every four months, on: Times a Year • Budget versus expenditures to date; • Progress on achieving Council’s objectives; and • Key departmental activities and accomplishments Report First Quarterly Council Build Community (Part 1) Improve relationships with First Nations for the betterment of the regional community. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Improve understanding of First Council/Staff Ongoing Nations cultural issues. Collaborate on Community to Council/Staff Ongoing Community (C2C) Forums. Invite First Nations leadership to a Mayor/DCO Summer joint, strictly social event. 2017 Collaborate on a joint Emergency Plan Fire Chief 2017/2018 • In March, meeting took place with and work together on a “mock T’it’q’et and Sekw’el’was disaster.” Emergency Program Coordinators to further discuss joint Emergency Planning. • Further meetings are planned for April, inviting other surrounding First Nation communities and the SLRD to discuss the topic of joint Page 12 of 137 planning and collaboration. Examine potential for jointly funded CAO 2018 District of Lillooet employment opportunities for First Nations. Report First Quarterly Council Examine potential for additional CAO/Mayor Ongoing shared services. Invite discussions on a centrally Council Ongoing located Cultural Centre on District of Lillooet lands. Page 13 of 137 Report First Quarterly Council Build Community (Part 2) Improve Lillooet’s connectivity to outside communities to access services. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Advocate for public transportation Council Ongoing between Lillooet and Vancouver. Pursue re-establishment of passenger Council Ongoing • Correspondence issued in March train service between Prince George 2016. and Vancouver. Seek lobbying • Mayor Lampman & Mayor assistance from adjacent Mussatto met with Minister Stone communities. on Sept. 26, 2016. Examine ride sharing opportunities Council Ongoing with BC Transit’s advice. Improve broad-band connectivity for Council 2017/2018 • Options for improved broadband greater Lillooet. connectivity are being explored. Page 14 of 137 Report First Quarterly Council Build Community (Part 3) Recognize those that contribute to a better Lillooet and realize that Lillooet will only be stronger through improved communication. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Host a volunteer appreciation Mayor/DCO April 2017 • Councillors Aitken and Hopfl barbeque for all of Lillooet appointed to help DCO plan recognizing that volunteers exist at event. many levels throughout the • First planning meeting took place community. April 27, 2017. Appreciate committed District staff Council/ May 2017 • Planning has started for this by: Dir. P. Works event. • Hosting staff appreciation luncheon; • Establish safety appreciation program. Page 15 of 137 Report First Quarterly Council Build Community (Part 4) Enhance housing opportunities. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Conduct Seniors Housing Survey DCO July 2017 Page 16 of 137 Report First Quarterly Council Develop Financial Sustainability (Part 1) Ensure the District’s finances are in order both from an immediate and a long-term perspective. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Develop an Asset Management Plan Dir. P. 2017/2018 • The Engineer will work on this Works/CAO/ with support from the summer CFO student engineer. Develop accurate job costing rates CFO/ 2017 • In progress; we have begun including vehicle charge-out rates Dir. P. Works tracking equipment hours with payroll to help in developing. Develop infrastructure grant Council/CAO/ 2017 application strategy and prioritization CFO Develop equitable and self-funding CAO/CFO 2017 • We have begun setting up our water rate structure by: system to enable the import/export of water meter • Complete water metering; reads so that consumption • Experience water system data will not have to be expenditures for full year; and Page 17 of 137 entered manually. • Update local service area tax and user fees. Report First Quarterly Council Develop Financial Sustainability (Part 1) Focus on core services. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Undertake assessment of City Hall CAO/Council 2017 and determine its future. Determine tenure details of Public CAO 2017 Works Yard. Page 18 of 137 Report First Quarterly Council Develop Financial Sustainability (Part 2) Develop a long-term resolution to the REC Centre issue. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Ensure any long-term sustainability Council 2017 • Meeting with LTC scheduled strategy for the REC Centre examines: for May 2017. • Services offered; • Strategies for increasing usage; • Operating costs for each service; • Capital costs for updating building; • Who pays; and • How much is “affordable.” Develop sponsorship strategy for Council Fall 2017 REC Centre. Continue with committee reviewing Council 2017 Page 19 of 137 the affordability of the REC Centre. Report First Quarterly Council Develop Financial Sustainability (Part 3) Work to diversify tax base and promote economic growth. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Undertake opportunity identification CAO 2017 study for hydro-electric generation projects. Using GIS/Asset Management provide CAO/Council 2017 update on District’s land inventory. Examine feasibility of a CFO 2017 “accommodation tax” to raise revenues for tourist promotions. Improve District’s Development CAO 2017 Approval procedures and practices. Promote Lillooet as a place to relocate CAO 2017 a business or industry. Target “Green Business”; businesses that do not rely on walk up traffic. Page 20 of 137 Update development/redevelopment CAO/DCO 2017 • Will be considered with Zoning parking requirement on Main Street to Bylaw update – RFP closes promote development/redevelopment. early May. Review and update Permissive Tax CAO/DCO 2017 Exemption Policy. Report First Quarterly Council Advance Environmental Responsibility Ensure the District adheres to its environmental responsibilities and continually strives to be a “green community/”. Action Responsibility Time Progress Completion Frame (Date/Res. No.) Pursue a “Light of Life” program Dir. P. Works Ongoing enabling the community to purchase approved solar street lamps in memory of loved ones. The street lamps would be placed in strategic downtown locations to brighten and beautify downtown. Examine cost effective opportunities Dir. P. Works 2017 . to install solar power hardware in District facilities, particularly when updating facilities. Examine “sky-friendly” lighting Dir. P. Works 2017 replacement program. Page 21 of 137 Examine feasibility of establishing a Dir. P. Works 2017 • Preliminary research started downtown recycling centre. as well as discussion with SLRD. Install bicycle racks in key downtown Dir. P. Works 2017 locations, utilizing unique designs adding to downtown beautification. Report First Quarterly Council Identify safe cycle lane route for Dir . P. Works 2017 Highway 99; Lillooet to Seton Lake. Pursue improvements to Hwy 99 Council 2017/2018 between Lillooet and Seton Lake to establish a safe cycle lane. Promote recycling and expand Dir. P. Works 2017 • Preliminary research started awareness of recycling in Lillooet. as well as discussion with SLRD. Page 22 of 137 THE CORPORATION OF THE DISTRICT OF LILLOOET COUNCIL REPORT DATE: April 5, 2017 TO: Mike Roy, Chief Administrative Officer FROM: Joni L'Heureux, Deputy Director of Finance SUBJECT: First Quarter — Budget vs Actual Summary STAFF RECOMMENDATION: This report is provided for information only; as such, there is no recommendation. PURPOSE: The purpose of this report is to provide an overall summary of the first quarter's budget vs actual results for the District of Lillooet. BACKGROUND and DISCUSSON: In calculating the results for this report, the actual year to date amounts as of March 31, 2017 were used. All departments will be reported separately by the appropriate department supervisor. The report has been formatted to match the layout of the adopted 2017 budget which was included in the Financial Plan Bylaw, 2017, No. 448, the only exception being that transfers to/from reserves and surplus are not included in the quarterly reports as they are year- end balancing entries. In addition, this report includes a summary of remuneration and benefits by department. As previously discussed with Council, it is difficult to allocate wages among various departments with accuracy as employees could be required to work in any number of areas depending on the needs of the District. Therefore, wages need to be considered as a whole. As the report shows, remuneration (wages) and benefits were at 21.3% of the 2017 budget used as of March 31, 2017. This is considered reasonable as payroll is not run monthly; it is run bi-weekly. As such, the report includes payroll transactions for the first 6 of 26 pay periods in the year, which is approximately 23% of the year. First Quarterly Council Page 23 of 137 Report 2017 Budget vs. Actual Budget Remaining (Revenue) 2016 Actual 2017 YTD 2017 Budget Budget Used (Expenses) Revenue Property Taxes 3,903,531.05 3,935,602.00 100.0% Parcel and Frontage Taxes 222,042.91 222,043.00 100.0% Grants in Lieu of Property Taxes 178,455.28 180,196.00 100.0% 1% Revenue Sharing Utilities 29,953.26 31,254.00 100.0% Utility Connection Fees and User Rates 1,148,731.79 1,265,588.40 1,236,951.00 -2.3% Sale of Services 692,467.08 166,366.20 698,324.00 76.2% Partnerships, Grants and Government Transfers 1,087,045.09 60,254.74 1,088,941.00 94.5% Interest and Penalties 136,299.92 3,382.11 92,767.00 96.4% Donations 4,201.00 300.25 10,000.00 97.0% 7,402,727.38 1,495,891.70 7,496,078.00 80.0% Expenses Property Taxes Collected for Other Governments 1,872,098.49 1,890,822.00 0.0% General Government 68,104.45 1,229.30 52,035.00 2.4% Corporate Services 60,806.50 18,768.44 68,202.00 27.5% Finance and Administration 725,425.20 155,245.59 792,331.00 19.6% Economic Development 184,923.21 17,406.75 207,417.00 8.4% Community Development 51,789.25 2,770.71 63,872.00 4.3% Development Services 4,144.07 920.00 96,544.00 1.0% Public Works and Engineering 962,775.18 229,725.84 1,040,063.00 22.1% Airport 92,821.40 4,299.50 103,885.00 4.1% Fire and Emergency Services 198,591.80 33,759.71 266,586.00 12.7% Protective Services 101,689.02 14,526.19 114,496.00 12.7% Recreational Services 806,135.95 119,538.31 847,104.00 14.1% Parks, Trails and Campground 102,623.69 3,286.04 110,792.00 3.0% Solid Waste Management 193,618.89 26,919.11 195,429.00 13.8% Health and Environmental Services 18,622.07 2,090.52 28,168.00 7.4% Water Utility Services 1,141,458.75 93,049.73 1,268,300.00 7.3% Sewer Utility Services 409,108.46 50,640.71 525,986.00 9.6% 6,994,736.38 774,176.45 7,672,032.00 10,1% Interest Payments on Debt 42,457.21 10,624.23 42,620.00 24.9% Principal Payments on Debt 1,331,133.47 128,383.01 141,245.00 90.9% General Capital Expenditures 377,273.88 21,976.72 914,987.00 2.4% Water Capital Expenditures 19,263.11 319,000.00 0.0% Sewer Capital Expenditures 31,243.20 86,800.00 0.0% 1,801,370.87 160,983.96 1,504,652.00 10.7% First Quarterly Council Page 24 of 137 Report REMUNERATION AND BENEFITS 2017 YTD 2017 Budget Budget Used Council 11,311.92 44,522.00 25.4% Finance and Administration 123,021.34 500,847.00 24.6% Public Works 190,552.96 835,618.00 22.8% REC Centre 66,504.32 431,469.00 15.4% Protective Services 13,415.96 71,943.00 18.6% Fire Department 14,609.77 87,273.00 16.7% $ 419,416.27 $ 1,971,672.00 21.3% First Quarterly Council Page 25 of 137 Report THE CORPORATION OF THE DISTRICT OF LILLOOET COUNCIL REPORT DATE: April 5, 2017 TO: Mike Roy, Chief Administrative Officer FROM: Joni L'Heureux, Deputy Director of Finance SUBJECT: Finance Department — First Quarter Budget vs Actual Report STAFF RECOMMENDATION: This report is provided for information purposes only; as such, no recommendation is provided. PURPOSE: The purpose of this report is to provide Council with a budget vs. actual variance for the first quarter of 2017, ending March 31, 2017. BACKGROUND and DISCUSSON: The Finance Department is responsible for reporting on the following portions of the budget: • All revenues • General Government expenses • Corporate Services expenses (in co-ordination with Administration) • Finance and Administration expenses • Debt related expenses In preparing this report, it was calculated that March 31, 2017 is 25% of the fiscal year; therefore, in general, revenues are expected to have approximately 75% (or less) of the budget remaining for the year and expenses are expected to have used approximately 25% (or less) of the budget for the year. An explanation is provided for all areas of the budget in which the Finance department is ahead of these projected amounts; in other words, where revenues are lower or expenses are higher than expected. It should be noted that transfers to/from reserves and surplus are not included in this report as they are all year end entries. First Quarterly Council Page 26 of 137 Report Report First Quarterly Council Budget vs. Actual Revenue 2017 Budget vs. Actual 2016 Actual 2017 YTD 2017 Budget Budget Remaining (Revenue) Revenue Property Taxes 3,903,531.05 3,935,602.00 100.0% Parcel and Frontage Taxes 222,042.91 222,043.00 100.0% Grants in Lieu of Property Taxes 178,455.28 180,196.00 100.0% 1% Revenue Sharing Utilities 29,953.26 31,254.00 100.0% Utility Connection Fees and User Rates 1,148,731.79 1,265,588.40 1,236,951.00 -2.3% Sale of Services 692,467.08 166,366.20 698,324.00 76.2% Page 27 of 137 Partnerships, Grants and Government Transfers 1,087,045.09 60,254.74 1,088,941.00 94.5% Interest and Penalties 136,299.92 3,382.11 92,767.00 96.4% Donations 4,201.00 300.25 10,000.00 97.0% 7,402,727.38 1,495,891.70 7,496,078.00 80.0% Budget vs Actual — Finance Department Page 2 of 17 Report First Quarterly Council TAXATION 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments Property Taxes 2,031,432.56 2,044,780.00 100.0% Taxes Collected for Other Governments 1,872,098.49 1,890,822.00 100.0% Parcel and Frontage Taxes 222,042.91 222,043.00 100.0% Grants in Lieu of Property Taxes 178,455.28 180,196.00 100.0% 1% Revenue Sharing Utilities 29,953.26 31,254.00 100.0% $ 4,333,982.50 $ 4,369,095.00 100.0% Property taxes are not billed until late May UTILITY CONNECTION FEES AND USER RATES 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments Garbage 215,177.61 222,719.69 216,000.00 -3.1% Water 541,431.74 605,439.25 591,560.00 -2.3% Sewer 392,122.44 437,429.46 429,391.00 -1.9% $ 1,148,731.79 $ 1,265,588.40 $ 1,236,951.00 -2.3% Annual utility billings are completed Page 28 of 137 Budget vs Actual — Finance Department Page 3 of 17 Report First Quarterly Council SALE OF SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments Finance and Administration 144,458.34 24,482.51 150,567.00 83.7% There is a budget of $121K for cost recovery which is a year end entry. Without this amount, the department is at approximately 16% of the budget remaining. Municipal Building (Shared Services) 77,779.57 26,745.01 76,941.00 65.2% Development Services 3,800.00 1,000.00 4,000.00 75.0% Airport 56,993.26 4,700,18 64,400.00 92.7% Fuel sales are seasonal and tend to be lower in the winter months. Fire and Emergency Services 67,190.06 67,190.00 100.0% Fire protection services have not yet been billed to the FN; expected to be complete in the second quarter. Protective Services 25,400.00 5,670.00 17,000.00 66.6% Recreational Services 262,296.42 100,054.48 265,103.00 62.3% Parks, Trails and Campground 43,917.97 640.93 44,023.00 98.5% The campground is not yet open for 2017 and park rentals tend to be higher in the summer months. Cemetery 10,131.46 3,073.09 8,600.00 64.3% Weather Station 500.00 500.00 100.0% This is an annual revenue which will occur in the fourth quarter. Page 29 of 137 $ 692,467.08 $ 166,366.20 $ 698,324.00 76.2% Budget vs Actual — Finance Department Page 4 of 17 Report First Quarterly Council Sale of Services Weather Station I Cemetery Parks, Trails and Campground Recreational Services Protective Services NM Fire and Emergency Services Airport Development Services Municipal Building (Shared Services) Finance and Administration 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 2017 YTD ■ Budget Remaining Sale of Services 2017 YTD ■ Budget Remaining Page 30 of 137 Budget vs Actual — Finance Department Page 5 of 17 Report First Quarterly Council PARTNERSHIPS, GRANTS AND GOVERNMENT TRANSFERS 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments Small Communities Grant 430,028.00 430,028.00 100.0% This grant usually comes in near the end of June Gas Tax Grant 150,452.72 150,453.00 100.0% This grant comes in two parts; usually in mid August and early December. SLRD - PILT Grants 21,827.41 29,136.00 100.0% This is usually received from the SLRD in August Canada Summer Jobs - Summer Students 9,179.00 0.0% Street Lighting - Cost Sharing Agreement 2,427.43 1,637.58 3,217.00 49.1% This is due to the timing of the payments; we are expected to be within budget for the year. Asset Management Funding 10,000.00 0.0% Fire Protection Agreements 1,243.00 25.00 100.0% This amount is for fire protection services for FN properties that fall within the SLRD. The actual amount for 2017 is expected to be more than the budget; however, this will be offset in the 'sale of services' amount for a number of properties that were transfered back to the SLRD roll. Wildfire Protection Mitigation 85,298.41 15,000.00 100.0% No claims have been submitted yet for 2017. SLRD - Contribution to REC Centre 28,526.00 28,224.00 100.0% Usually received these funds in mid August. NDIT - Airport Improvements 100,907.00 21,879.00 100.0% No claims have been submitted yet for 2017. BCAAP - Airport Improvements 90,816.62 Page 31 of 137 0.16 19,691.00 100.0% No claims have been submitted yet for 2017. EOC Generator - Funding Partnership 100,000.00 100.0% This project is not yet started. Gas Tax - WTP Funding 37,776.26 0.0% Canada 150 - Rec Centre Improvements 13,243.33 137,871.00 100.0% First claim is expected to be submitted in April. Economic Development Projects 105,319.91 58,617.00 153,417.00 61.8% Most of this grant funding is received after year end reporting. $ 1,087,045.09 $ 60,254.74 $ 1,088,941.00 94.5% Budget vs Actual — Finance Department Page 6 of 17 Report First Quarterly Council Partnerships, Grants and Government Transfers 2017 YTD ■ Budget Remaining 6% Page 32 of 137 Budget vs Actual — Finance Department Page 7 of 17 Report First Quarterly Council INTEREST AND PENALTIES 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments Property tax penalties are calculated after the Property Taxes 40,793.80 673.41 45,000.00 98.5% due date (July 4) Utility penalties are calculated after the due date Utilities 14,821.42 (1,398.40) 15,000.00 109.3% (June 5) Most of the interest earned is calculated at year Interest and Actuarial Earned 80,684.70 4,107.10 32,767.00 87.5% end. $ 136,299.92 $ 3,382.11 $ 92,767.00 96.4% Interest and Penalties 2017 YTD ■ Budget Remaining 4% Page 33 of 137 Budget vs Actual — Finance Department Page 8 of 17 Report First Quarterly Council DONATIONS 2016 Actual 2017 YTD 2017 Budget Budget Remaining Comments The $10K donation for the hot tub has been Donations $ 4,201.00 $ 300.25 $ 10,000.00 97.0% received but is not recognized as revenue yet. Donations 2017 YTD ■ Budget Remaining 3% Page 34 of 137 Budget vs Actual — Finance Department Page 9 of 17 Report First Quarterly Council Expenses 2017 Budget vs. Actual 2016 Actual 2017 YTD 2017 Budget Budget Used (Expenses) Expenses Property Taxes Collected for Other Governments 1,872,098.49 - 1,890,822.00 0.0% General Government 68,104.45 1,229.30 52,035.00 2.4% Corporate Services 60,806.50 18,768.44 68,202.00 27.5% Finance and Administration 725,425.20 155,245.59 792,331.00 19.6% Economic Development 184,923.21 17,406.75 207,417.00 8.4% Community Development 51,789.25 2,770.71 63,872.00 4.3% Development Services 4,144.07 920.00 96,544.00 1.0% Public Works and Engineering 962,775.18 229,725.84 1,040,063.00 22.1% Airport 92,821.40 4,299.50 103,885.00 4.1% Fire and Emergency Services 198,591.80 33,759.71 266,586.00 12.7% Protective Services 101,689.02 14,526.19 114,496.00 12.7% Recreational Services 806,135.95 119,538.31 847,104.00 14.1% Parks, Trails and Campground 102,623.69 3,286.04 110,792.00 3.0% Solid Waste Management 193,618.89 26,919.11 195,429.00 13.8% Health and Environmental Services 18,622.07 2,090.52 28,168.00 7.4% Water Utility Services 1,141,458.75 93,049.73 1,268,300.00 7.3% Sewer Utility Services 409,108.46 50,640.71 525,986.00 9.6% 6,994,736.38 774,176.45 7,672,032.00 10.1% Interest Payments on Debt 42,457.21 10,624.23 42,620.00 24.9% Page 35 of 137 Principal Payments on Debt 1,331,133.47 128,383.01 141,245.00 90.9% General Capital Expenditures 377,273.88 21,976.72 914,987.00 2.4% Water Capital Expenditures 19,263.11 319,000.00 0.0% Sewer Capital Expenditures 31,243.20 86,800.00 0.0% 1,801,370.87 160,983.96 1,504,652.00 10.7% • Expenses which are highlighted in yellow are included in this report. Budget vs Actual — Finance Department Page 10 of 17 Report First Quarterly Council GENERAL GOVERNMENT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Taxes Collected for Other Governments 1,872,098.49 - 1,890,822.00 0.0% Requisitions from other governments are not paid until the end of July or August Administrative Expenses 24,349.43 1,229.30 8,280.00 14.8% Approx $2K of the budget is for year end entries, Without this amount, the budget used is approx 20%. Amortization 43,755.02 43,755.00 0.0% Year end entry $ 1,940,202.94 $ 1,229.30 1,942,857.00 0.1% CORPORATE SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Council 58,306.50 18,768.44 68,202.00 27.5% Approx $5K of the YTD amount is for DoL memberships (i.e.: LGMA) which are yearly amounts typically In the first quarter. Grants 2,500.00 0.0% $ 60,806.50 $ 18,768.44 $ 68,202.00 27.5% Page 36 of 137 Budget vs Actual — Finance Department Page 11 of 17 Report First Quarterly Council FINANCE AND AVIIINISTRATION 2016 Actual 2017 YTD 2017 Budget Budget Used Comments General Administration and Finance 550,892.40 129,191.11 584,961.00 22.1% Human Resources 2,145.28 300.00 7,500.00 4.0% 67% of the budget is for legal services for HR matters which is difficult to predict. Information Technology 41,183.17 3,552.67 46,008.00 7.7% Approx $4800 (10%) of the budget is for an annual fee for Vadim which will be paid in June. Also, approx $10K (22%) was prepaid in 2016 and has not been recorded as expense in 2017 yet. City Hall 72,031.95 8,479.82 69,795.00 12.1% Approx $9500 (14%) of the budget is for postage expenses which will be used mostly for sending utility billings and property taxes so it will appear in the second and third quarter. Municipal Building 7,150.20 203.90 15,154.00 1.3% $10K (66%) of the budget is for the assessment of the District office building which has not been started. Conservation Shed 2,100.44 1,560.08 2,210.00 70.6% This expenses is completely recovered through our lease agreement. Municipal Building (Shared Services) 31,494.12 11,958.01 41,703.00 28.7% Hydro and propane costs are typically higher in the winter months. Page 37 of 137 Legal 18,427.64 25,000.00 0.0% No legal services have been needed yet. $ 725,425.20 155,245.59 $ 792,331.00 19.6% Budget vs Actual — Finance Department Page 12 of 17 Report First Quarterly Council Finance & Administration Legal Municipal Building (Shared Services) Conservation Shed Municipal Building I City Hall Information Technology Human Resources ■ General Administration and Finance 100,000.00 200,000.00 300,000.00 400,000.00 500,000.00 600,000.00 700,000.00 ■ Actual YTD ■ Budget Remaining Finance & Administration ■ Actual YTD ■ Budget Remaining Page 38 of 137 • Budget vs Actual — Finance Department Page 13 of 17 Report First Quarterly Council DEBT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Interest Payments on Debt 42,457.21 10,624.23 42,620.00 24.9% Principal Payments on Debt 1,331,133.47 128,383.01 141,245.00 90.9% Only one principal payment ($12,713) remains for the year $ 1,373,590.68 $ 139,007.24 $ 183,865.00 75.6% Debt Principal Payments on Debt Interest Payments on Debt 20,000.00 40,000.00 60,000.00 80,000.00 100,000.00 120,000.00 140,000.00 160,000.00 ■ Actual YTD ■ Budget Remaining Page 39 of 137 Budget vs Actual — Finance Department Page 14 of 17 Key Accomplishments • Financial Plan Bylaw 2017, No. 448 was adopted by Council on March 6, 2017 • Annual utility bills were prepared and were mailed on March 29, 2017 • PricewaterhouseCoopers LLP auditors were in the office to perform the annual municipal audit from March 13 — March 17, 2017 • The grant revenue for the first claims for the Airport Improvement project totaling $172,554 were received in February 2017 Key Accomplishments — Finance Department Page 15 of 17 First Quarterly Council Page 40 of 137 Report Report First Quarterly Council Goals & Objectives Action Responsibility Time Progress Completion Frame (Date/Res. No.) Develop an Asset Management Plan Dir. P. 2017/201 Works/CAO/ 8 CFO Develop accurate job costing rates CFO/ 2017 In progress; we have begun tracking including vehicle charge-out rates Dir. P. Works equipment hours with payroll to help in developing Develop infrastructure grant Council/CAO/ 2017 application strategy and CFO prioritization Develop equitable and self-funding CAO/CFO 2017 We have begun setting up our water rate structure by: system to enable the import/export of water meter reads so that • Complete water metering; consumption data will not have to be • Experience water system entered manually. expenditures for full year; and • Update local service area tax Page 41 of 137 and user fees. Examine feasibility of an CFO 2017 "accommodation tax" to raise revenues for tourist promotions. Goals & Objectives — Finance Department Page 16 of 17 THE CORPORATION OF THE porwomm....ip.op,mip DISTRICT OF LILLOOET 61,1 ANTEED COUNCIL REPORT nom DATE: April 25, 2017 TO: Mike Roy, Chief Administrative Officer FROM: Rod Pleasance, Director of Public Works SUBJECT: Quarterly Council Report — Public Works Department STAFF RECOMMENDATION: This report is presented for information purposes and, as such, no recommendation is provided. PURPOSE: To provide Council with an update on the status of the Public Works Department's budget vs. actual expenditures to date, progress on achieving Council's objectives, and key departmental activities and accomplishments. The Public Works Department is responsible for Public Works, Health and Environmental Services, Airport Services, Water Services, and Sewer Services. The Public Works Department is also responsible for portions of the services in Community Development, Protective Services, and Parks, Trails, and Campgrounds. First Quarterly Council Page 42 of 137 Report Report First Quarterly Council BUDGET VS. ACTUAL Community Development Community Development includes expenses related to community events, the Miyazaki House and the Museum. There are no budgeted revenues for this department. The items in this category do not have much activity during the first quarter of the year, as the community events are in the summer and the Miyazaki House and Museum are not open in the first quarter. Thus the expenses are well below 25%. COMMUNITY DEVELOPMENT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Community Events 8,67143 - 10,658.00 0.0% Miyazaki House 13,515.83 370.58 19,004.00 2.0% Museum 29,599.99 2,400.13 34,210.00 7.0% Mostly BC Hydro expenses $ 51,789.25 $ 2,770.71 $ 63,872.00 4.3% Page 43 of 137 Report First Quarterly Council Community Development ■ Actual YTD II Budget Remaining o4% Community Development Museum Miyazaki House Community Events Page 44 of 137 - 5,000.00 10,000.00 15,000.00 20,000.00 25,000.00 30,000.00 35,000.00 40,000.00 ■ Actual YTD ■ Budget Remaining Report First Quarterly Council Development Services Development Services includes only those revenues and expenses related to development applications. At this time, there have been minimal expenses to date. DEVELOPMENT SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Development Applications 100.00 920.00 7,500.00 12.3% Assessments, Planning and Updates 85,000.00 0.0% Amortization 4,044.07 4,044.00 0.0% Expenses $ 4,144.07 $ 920.00 $ 96,544.00 1.0% Development Services Development Services ■ Actual YTD ■ Budget Remaining Amortization 1% Assessments, Planning and Updates Development Applications ■ Page 45 of 137 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 ■Actual Y7D ■ Budget Remaining Report First Quarterly Council Public Works and Engineering Public Works and Engineering is a vast department which includes expenses in the areas of general administration, hydrant maintenance, the public works yard, small tools, road surfaces, road allowances, litter pickup, sidewalk maintenance, tree maintenance, downtown maintenance, drainage and ditches, road sweeping, snow removal and sanding, street lights, street signs, GIS, asset management planning, contaminated sites assessment, pavement management and in house training. Overall, the Public Works and Engineering department is on budget for the projection to date. A summary of the items currently over budget is as follows: • General Administration — the Annual Vacation Entitlement is expensed at the start of the year. • Vehicles and Equipment— the Backhoe needed some major repairs in the first quarter. • Road Surfaces and Allowances — materials were purchased in the first quarter which will be used over a period of time. • Road Sweeping — approximately half the sweeping is done in the first quarter and the other half in the second quarter. • Snow Removal and Sanding — these expenses were higher than anticipated in the first quarter due to a colder than normal winter and shortages of salt throughout the province. Generally there are three months of snow removal and sanding at the beginning of the year and two months at the end, so 60% of budget used would be considered normal. Page 46 of 137 PUBLIC WORKS AND TRANSPORTATION 2016 Actual 2017 YTD 2017 Budget Budget Used Comments General Administration 253,555.55 79,481.32 149,240.00 53.3% Adjustments to Vacation Entitlement Hydrant Maintenance 16,986.03 83.67 44,680.00 0.2% Public Works Yard 25,391.79 6,000.55 24,155.00 24.8% Vehicles and Equipment 99,446.48 37,976.98 99,912.00 38.0% Backhoe Repairs Small Tools 13,524.42 1,461.19 14,274.00 10.2% Road Surfaces 57,716.26 17,952.86 40,060.00 44.8% Materials purchased in 1st Quarter Road Allowances 39,780.25 4,046.14 53,117.00 7.6% Litter Pickup 16,517.33 3,424.07 26,486.00 12.9% Sidewalk Maintenance 6,357.01 666.07 13,093.00 5.1% Tree Maintenance 21,359.09 2,269.98 22,185.00 10.2% Downtown Maintenance 2,310.58 114.06 7,075.00 1.6% Drainage and Ditches 11,845.76 3,721.12 29,828.00 12.5% Road Sweeping 29,620.90 24,544.06 39,591.00 62.0% Road Sweeping is done March and April Snow Removal and Sanding 22,339.98 36,123.15 51,280.00 70.4% Colder than normal winter Street Lights and Signs 54,133.86 10,670.58 59,397.00 18.0% Geographic Information System 1,590.00 5,000.00 0.0% Asset Management 12,880.00 1,066.00 83,000.00 1.3% Contaminated Sites 740.45 - 0.0% Pavement Management 8,376.06 2,000.00 0.0% In House Training 1,526.52 124.04 10,426.00 1.2% Amortization 265,264.07 265,264.00 0.0% Special Projects 1,512.79 0.0% $ 962,775.18 $ 229,725.84 $ 1,040,063.00 22.1% Public Works and Transportation Ei Actual YTD 0 Budget Remaining First Quarterly Council Page 47 of 137 Report Report First Quarterly Council Public Works and Transportation Special Projects Amortization In House Training E Pavement Management Contaminated Sites Asset Management Geographic Information System I Street Lights and Signs III Snow Removal and Sanding Road Sweeping Drainage and Ditches Downtown Maintenance Tree Maintenance Sidewalk Maintenance M Litter Pickup Road Allowances Road Surfaces Small Tools III Vehicles and Equipment Public Works Yard Page 48 of 137 Hydrant Maintenance General Administration - 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 ■ Actual YTD ■ Budget Remaining Report First Quarterly Council Airport The expenses at the airport cover maintenance of the grounds and buildings as well as fuel purchases, and are below projections as not much work is done in the first quarter. AIRPORT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Airport Operations 40,296.64 1,748.20 48,719.00 3.6% Airport Grounds 13,676.48 1,423.80 15,885.00 9.0% Airport Buildings 8,601.39 1,127.50 9,034.00 12.5% Amortization 30,246.89 - 30,247.00 0.0% Expenses $ 92,821.40 $ 4,299.50 $ 103,885.00 4.1% Page 49 of 137 Report First Quarterly Council Airport LB Actual YTD ■ Budget Remaining o4% Airport Amortization Airport Buildings IMIIM Airport Grounds Page 50 of 137 Airport Operations I i 10,000.00 20,000.00 30,000.00 40,000.00 50,000.00 60,000.00 ■ Actual YTD ■ Budget Remaining Report First Quarterly Council Protective Services The Protective Services department consists of building inspection, bylaw enforcement and animal control. Expenses in this department are behind projections. PROTECTIVE SERVICES 2016 Actual 2017 YID 2017 Budget Budget Used Comments Building Inspection 34,865.97 8,629.58 42,973.00 20.1% Bylaw Enforcement 26,034.84 5,550.80 27,839.00 19.9% Animal Control 5,633.60 345.81 8,529.00 4.1% Amortization 35,154.61 35,155.00 0.0% Expenses $ 101,689.02 $ 14,526.19 $ 114,496.00 12.7% Page 51 of 137 Report First Quarterly Council Protective Serices o■ Actual YTD ■ Budget Remaining Protective Services Amortization I I Animal Control 11 Bylaw Enforcement Page 52 of 137 Building Inspection 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000 III Actual YTD ■ Budget Remaining Report First Quarterly Council Parks, Trails and Campground The Parks, Trails and Campground department had little activity this quarter. • Cayoosh Campground — More than half of the expenses this quarter were utilities (BC Hydro and BC Tel). BC Hydro overestimated the usage over the winter and recently provided a credit of $2,600. PARKS, TRAILS AND CAMPGROUND 2016 Actual 2017 YID 2017 Budget Budget Used Comments Trails 1,928.70 79.27 3,475.00 2_3% Conway Park 10,381.41 14,035.00 0.0% Hangman Park 6,199.25 9,967.00 0.0% Murray Park 2,124.09 129.80 3,479.00 3.7% Downton Park 1,786.14 3,496.00 0.0% Parks General 6,057.28 5,317.00 0.0% Seton Lake Dock 741.16 1,458_00 0.0% Old Bridge 347.99 1,258.00 0.0% Public Washrooms 8,515.91 9,787.00 0.0% Cayoosh Campground 64,541.76 3,076.97 58,520.00 5.3% Expenses $ 102,623.69 $ 3,286.04 $ 110,792.00 3.0% Page 53 of 137 Report First Quarterly Council Parks, Trails & Campground ■ Actual YTD ■ Budget Remaining o3% Parks, Trails & Campground Cayoosh Campground Public Washrooms Old Bridge Seton Lake Dock Parks General Downton Park Page 54 of 137 Murray Park Hangman Park Conway Park Trails IM 10,000 20,000 30,000 40,000 50,000 60,000 70,000 ■ Actual YTD ■ Budget Remaining Report First Quarterly Council Solid Waste Management The Solid Waste Management department consists of the expenses related to garbage collection. Expenses in this department are behind projections to date, partly because the contractor had only submitted two months of invoices at the end of the first quarter. SOLID WASTE MANAGEMENT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Garbage Collection $ 193,618.89 $ 26,919.11 $ 195,429.00 13.8% Solid Waste Management Solid Waste Management ■ Actual YTD Budget Remaining Garbage Collection Page 55 of 137 $- $50,000 $100,000 $150,000 $200,000 $250,000 ■ Actual YTD ■ Budget Remaining Report First Quarterly Council Health and Environment The Health and Environment department consists of the Cemetery and the Weather Station. All expenses are behind projections as little work normally happens during the first quarter. HEALTH AND ENVIRONMENTAL SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Cemetery 17,071.96 1,914.69 24,890.00 7.7% Weather Station 1,550.11 175.83 3,278.00 5.4% Expenses $ 18,622.07 $ 2,090.52 $ 28,168.00 7.4% Page 56 of 137 Report First Quarterly Council Health & Environmental Services Health & Environmental Services lalActual YTD ■ Budget Remaining Weather Station Cemetery - 5,000 10,000 15,000 20,000 25,000 30,000 NActual YTD ■ Budget Remaining Page 57 of 137 Report First Quarterly Council Water Utility The Water Utility department includes the areas of general administration, water master plan, flushing, reservoirs, the water treatment plant, transmission and distribution, pumping, water meters, cross connection control and intakes. Many areas don't have expenses in the first quarter. The expenses for the Airport and Industrial Park systems were separated out from the rest of the water systems for the first time this year, but the budgets for these areas are still incorporated in the Pumping and Transmission / Distribution areas. WATER UTILITY SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Used Comments General Administration 136,105.96 19,313.01 172,256_00 11.2% Flushing 2,156.36 5,475.00 0.0% Reservoirs 2,655.91 9,500.00 0.0% Water Treatment Plant 261,331.29 35,317.34 317,789.00 11_1% Transmission and Distribution 119,976.08 23,462.13 132,807.00 17.7% Pumping 65,655.35 6,917.00 56,275.00 12.3% Water Meters 1,278.43 1,009.30 29,238.00 3.5% Cross Connection Control 8,390.10 0.0% Intakes 1,078.90 53.62 2,317.00 2.3% Airport Water 123.61 1,459.89 >100.0% Page 58 of 137 Industrial Park Water 63.50 5,517.44 >100.0% Amortization 542,643.26 542,643.00 0.0% Expenses $ 1,141,458.75 $ 93,049.73 $ 1,268,300.00 7.3% Report First Quarterly Council Water Utility Services HI Actual YTD I:2 Budget Remaining Water Utility Services ArAortization Industrial ark Water Air ort Water Intakes Wa er Meters NM Pumping Page 59 of 137 Transmission and D stribution Water Treat ent Plant eservoirs II Flushing I General Administration (100,000) 100,000 200,000 300,000 400,000 500,000 600,000 a Actual YTD ■ Budget Remaining Report First Quarterly Council Sewer Utility The Sewer Utility department includes general administration, flushing, the sewer treatment plant, service of supply (collection), lift stations and the sewer master plan. Expenses are generally behind projections as several areas don't normally have expenses in the first quarter. SEWER UTILITY SERVICES 2016 Actual 2017 YTD 2017 Budget Budget Used Comments General Administration 50,618.03 6,713.99 95,084.00 7_1% Flushing 5,558.70 18,902.00 0.0% Sewer Treatment Plant 192,141.53 35,795.46 245,340.00 14.6% Service of Supply 20,291.51 2,895.17 16,793.00 17.2% Lift Stations 10,447.56 2,139.83 19,790.00 10.8% Sewer Master Plan 11,974.16 3,096.26 12,000.00 25.8% Amortization 118,076.97 118,077.00 0.0% Expenses $ 409,108.46 $ 50,640.71 $ 525,986.00 9.6% Page 60 of 137 Report First Quarterly Council Sewer Utility Services ® Actual YTD ■ Budget Remaining Sewer Utility Services Amortization Sewer Master Plan Lift Stations Service of Supply Page 61 of 137 Sewer Treatment Plant Flushing General Administration 50,000 100,000 150,000 200,000 250,000 300,000 ■ Actual YTD • Budget Remaining Report First Quarterly Council Public Works Capital Many projects were approved by Council in the 2017 budget. They include: General • District Phone System ($20,000) • Public Works and Engineering - Snow Plough ($130,000) • Mountainview Fence ($18,450) • Geographic Information System ($50,000) • Airport Improvements ($43,757) • Cayoosh Campground - Washroom and Sani Dump Repairs ($2,780) • Old Bridge Repairs ($25,000) Water • Fire Hydrants ($15,000) • WTP Septic Field Upgrade ($15,000) • PRV Upgrades ($45,000) • Dickey Creek Main Upgrades ($18,000) • Russell Street Water Main ($226,000) Sewer • Russell Street Sewer Main Upgrades ($35,000) Page 62 of 137 • Insulation Upgrades ($26,800) • McEwen / Phair Sewer Study ($25,000) Little work was done on these projects during the first quarter. GENERAL CAPITAL Report First Quarterly Council 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Municipal Building Upgrades 10,166.32 0.0% District Phone System 20,000.00 0.0% 1 Tonne Truck 64,922.25 0.0% Snow Plough 130,000.00 0.0% Mountainview Fence 18450.00 0.0% Geographic Information System 50,000.00 0.0% Airport Improvements 201,814.72 41.72 43,757.00 0.1% Washroom and Sani Dump Repairs 3,220_00 2,780.00 0.0% Old Bridge Repairs 25,000.00 0.0% $ 280,123.29 $ 41.72 $ 289,987.00 0.0% WATER CAPITAL 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Fire Hydrants 16,417.60 15,000.00 0.0% Mile 0 Cairn 2,845.51 0.0% WTP Septic Field Upgrade 15,000.00 0.0% PRV Upgrades 45,000.00 0.0% Dickey Creek Main Upgrades 18,000.00 0.0% Russell Street Water Main 226,000.00 0.0% 19,263.11 319,000.00 0.0% Page 63 of 137 SEWER CAPITAL 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Sewer Main Upgrades 35,000.00 0.0% Jem Jetter 2,494.16 0.0% Blower and Filter Screen 11,892.64 0.0% Insulation Upgrades 16,856.40 26,800.00 0.0% McEwen/Phair Sewer 25,000.00 0.0% $ 31,243.20 $ 86,800.00 0.0% Report First Quarterly Council General Capital ■ Actual YTD li Budget Remaining 0% •Sewer Capital Water Capital ® Actual YTD © Budget Remaining ■ Actual YTD ■ Budget Remaining 0% 0% Page 64 of 137 • • Report First Quarterly Council Key Activities and Accomplishments 4.-A colder than normal winter kept Public Works busy in the first quarter with more sanding of roads needed compared to other years Sweeping started in March to remove winter sand from District roads Page 65 of 137 iAproved for Agenda CAO Date THE CORPORATION OF THE DISTRICT OF LILLOOET IL I 0 GtJARA 1 COUNCIL REPORT DATE: April 21, 2017 TO: Mayor and Council FROM: Michael Roy, Chief Administrative Officer SUBJECT: Recreation — First Quarter Budget vs Actual Report STAFF RECOMMENDATION: This report is provided for information purposes only; as such, no recommendation is provided. PURPOSE: The purpose of this report is to provide Council with a budget vs. actual variance for the first quarter of 2017, ending March 31, 2017. BACKGROUND and DISCUSSON: The Recreation Department is responsible for reporting on the Recreation Centre expenditures. In preparing this report, it was calculated that March 31, 2017 is 25% of the fiscal year; therefore, in general, expenses are expected to have used approximately 25% (or less) of the budget for the year. An explanation is provided for all areas of the budget in which the Recreation department is outside the 20%-30% range of the budget. It should be noted that transfers to/from reserves and surplus are not included in this report as they are all year end entries. First Quarterly Council Page 66 of 137 Report Budget vs. Actual RECREATIONAL SERVICES Budget 2016 Actual 2017 YTD 2017 Budget Used Comments General Administration 218,518.91 19,514.94 192,565.00 10.1% Recreation Manager in this budget; if position filled we would have been on projection for the quarter Arena 63,957.76 26,898.31 77,805.00 34.6% Arena is open for the first quarter and last quarter plus a month; costs are in line with operating period Pool 50,492.63 100.00 63,981.00 0.2% Pool is open for the months April to June; costs will appear on next quarterly report Programs 21,149.32 2,150.06 31,771.00 6.8% Budget includes cost to hire student for the summer to do programming Main Core 50,891.69 19,818.22 60,984.00 32.5% Actual costs include utilities, which tend to be higher during the colder months Conway Park 837.48 0.0% Reclassified Conway Park to parks and playgrounds Bio Mass 37,510.67 13,306.13 45,239.00 29.4% Rec Centre Grounds 4,050.30 954.81 1,500.00 63.7% Costs here are all labour related; although no budget for labour was coded to this cost centre. Labour costs will balance out when looking at labour costs in total Rec Centre Building 167,558.13 36,663.91 178,416.00 20.5% Room Rentals 2,386.20 131.93 3,000.00 4.4% Limited supplies required in first quarter Weight Room 869.08 4,500.00 0.0% Limited supplies required in first quarter Special Events 3,570.90 3,000.00 0.0% Limited supplies required in first quarter Amortization 184,342.88 184,343.00 0.0% Amortization is a year-end entry $ 806,135.95 $ 119,538.31 $ 847,104.00 14.1% Recreational Services Special Events Room Rentals Rec Centre Grounds Main Core Pool General Administration 0 50,000 100,000 150,000 200,000 250,000 o Actual YTD IA Budget Remaining First Quarterly Council Page 67 of 137 Report GENERAL CAPITAL 2016 Actual 2017 YTD 2017 Budget Budget Used Comments 0.0% REC Centre Upgrades 31,014.40 40,000.00 0.0% Siding 145,000.00 170,000.00 85.3% Work on roof was completed by end of Roof first quarter 120,000.00 0.0% Hot Tub Change Rooms 40,000.00 0.0% Mural 15,000.00 0.0% $ 31,014.40 $ 145,000.00 $ 385,000.00 37.7% General Capital Mural Change Rooms Hot Tub Roof Siding 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 0 Actual YTD ■ Budget Remaining First Quarterly Council Page 68 of 137 Report THE CORPORATION OF THE DISTRICT OF LILLOOET COUNCIL REPORT DATE: April 26, 2017 TO: Michael Roy, Chief Administrative Officer FROM: Margaret Hohner, Grants and Communications SUBJECT: 2017 First Quarter Report — Economic Development STAFF RECOMMENDATION: This report is presented for information purposes and, as such, no recommendation is provided. PURPOSE: To provide Council with an update on the status of the Economic Development budget vs. actual expenditures to date, progress on achieving Council's objectives, and key departmental activities and accomplishments. Economic Development staff is continuing to support sub-regional community economic development through relationship building, tourism and marketing projects, as recommended by the Lillooet 2015 Tourism strategy and the 2014 Community Economic Development (CED) Project Report and the most recent Community and Regional Economic Action: Together for Everyone (CREATE) Forum. Staff will focus primarily on the following collaborative economic development opportunities with SLRD Area A & B, Gold Country Communities Society, CCCTA and St'at'imc. These activities include: (1) Updating current Gold Country Visitor signage to align with the new Lillooet region standards, (2) continuation of the restoration of gateway properties (last four phases, as funding permits), (3) Continue collaborative marketing activities with Gold Country Communities Society, Gold Rush Trail; Cariboo Coast Chilcotin Tourism Association; Destination BC Collaborative marketing - Circle Tour Project 4) Regional collaboration to form a new Destination marketing Association 5) Relationship building through participation in Community 2 Community and tourism forums 6) Collaborations with the Lillooet District Chamber of Commerce, Northern SLRD and Northern St'at'imc communities to advance a pilot project for tour bus coordination, a familiarization tour and an ambassador program Key goals for 2017 include: (1) building community through strengthening and expanding partnerships, (2) supporting and expanding tourism infrastructure and marketing, (3) developing an environment to maintain and encourage business growth while advancing environmental responsibility, 11Page First Quarterly Council Page 69 of 137 Report ECONOMIC DEVELOPMENT 2016 Actual 2017 YTD 2017 Budget Budget Used Comments Community Projects 114,032.01 3,221.75 97,517.00 3.3% large projects have not started yet Community Promotion 27,772.66 280.00 41,700.00 0.7% Grant Writing 18,826.73 4,655.00 14,000.00 33.3% Majority of grant writing is in first and last quarter General Administration 24,291.81 9,250.00 54,200.00 17.1% $ 184,923.21 $ 17,406.75 $ 207,417.00 8.4% Economic Development ■ Actual YTD ■ Budget Remaining Economic Development Grant Writing Community Projects 20,000.00 40,000.00 60,000.00 80,000.00 100,000.00 120,000.00 m Actual YTD ■ Budget Remaining 2017 PROJECTS PROGRESS REPORT: Grant applications are meant to advance current projects as identified in 2017 economic development goals. Several grants were also applied for on behalf of local non-profits or stakeholders for projects that aligned with District goals and objectives. A summary of grants applied for and received to date are outlined in the table below. 2IPage First Quarterly Council Page 70 of 137 Report 2017 GRANT SUMMARY dd-mmm-yyyy Project name: Funding agency: Grant description: Total $ applied: $ awarded: Rec'd Project VALUE 1 02/15/2017 Facade improvements NDIT Business Façade $20,000 $20,000 $20,000 2017 25/04/2017 Gateway restoration (last BC HYDRO GREEN SPACES $102,178 $10,000 $2,500 2017 2 4 phases) 01/03/2016 Gateway restoration (last BC Rural Dividend Ec Dev/communily $56,717 $56,717 Mar-17 3 and Fall 2016 4 phases) 10/31/2016 chamber of commerce-tour BC Rural Dividend grant capacity building $27,000 $10,000 $10,000 Mar-17 5 bus 6 02/02/2017 IC Internment Kiosks Canada 150/BC Museum historical $20,287 $15,030 $15,030 Apr-17 02/02/2017 Miyazaki House restoration Canada 150/BC Museum building lasting $83,440 $66,752 $66,752 Apr-17 9 legacies 02/02/2017 Miyazaki House Society- Canada Summer Jobs Canada Summer Jobs- $22,253 $22,252 $22,252 Apr-17 10 summer jobs grant 2 positions 04/04/2017 Miyazaki House Society- NDIT Fabulous Festivals $2,500 $2,500 TBA TBA 11 Canada Day Celebrations 12 01/02/2017 LOVE LILLOOET MARKETING NDIT LOVE LILLOOET $1,200 $1,200 $1,200 2017 13 31/12/2016 'Multiple projects NDIT Ec Dev $50,000 $50,000 $50,000 2017 14 31/12/2016 Multiple projects NDIT Grant Writing $8,000 $8,000 $8,000 2017 TOTAL $336,858 $262,451 $252,451 NDIT Business Facade Improvement Program District of Lillooet & Northern Development Initiative Trust Business Facade Improvement Grant Approved Projects 2017: Funding Tracking Total Approved up Approved Business Owner/Contact Business address Mailing Address to $ Receipts DEBRA NEUFELD, CPA DEBRA NEUFELD, CPA 155 MAIN STREET PO Box 1660, Lillooet BC, VOK 1VO $3,221.75 $3,222 MIYAZAKI HOUSE SOCIETY EVA FARQUAR 643 RUSSELL LANE PO Box 587, Lillooet BC, VOK 1VO $5,000.00 SAULT GALLERY SAUL TERRY & JOANNE 538 MAIN STREET PO BOX 765 LILLOOET BC, VOK WO $5,000.00 Royal Canadian Legion #66 Eunice Stotesbury 737 Main street PO Box 560, Lillooet BC VOk 1VO $1,575.00 Lillooet Museum Sue Bell 790 main st $3,362.00 Total NDIT Grant Committed $18,158.75 $3,221.75 BC Rural Dividend - Capacity Building Grant A grant in the amount of $10,000 was received for the following project: The Chamber of Commerce will hire a temporary contractor (Angela Bissat) for Lillooet Tour Bus Coordinator Pilot Project and Destination Marketing Organization Plan: 1 Researching the feasibility of a sustainable regional Destination Tourism Organization (DMO), including funding and organizational structure, 2. Create and administer a pilot project for streamlining tour bus visitations to Lillooet to improve tour bus visitor and business experiences, 3. Researching the feasibility of creating a central reservation app for bus tours, 4. Improve tour bus visitor experiences and promotion of tourism destination resources, 5. Collect statistics to quantify the tourism bus demographic, 6. Organize a tour bus operator familiarization tour to our region. This research will provide the region with the foundational documentation to be able to apply for future grants to establish a sustainable regional DMO. The tourism bus research will enable the Chamber of Commerce and surrounding communities to make 3IPage First Quarterly Council Page 71 of 137 Report the case for future grants to support the tour bus coordination and marketing of regional DMO services. The importance of having a local regional perspective with regard to Tourism services cannot be understated. There have been several community economic development and tourism reports in the past 5 years which point to the necessity of taking a regional approach especially with regard to land management issues and cultural diversity. At the Community and Regional Economic Action: Together for Everyone (CREATE) Forum some of the priority action items were: 1. Create a temporary tourism coordinator position with the task of getting the DMO off the ground; 2. Explore opportunities to fund the tourism coordinator position; 3. Seek participation of St'at'imc communities & SLRD Areas A & B in establishing the new DMO; 4. Seek grant funding to undertake the tourism bus coordination and the Ambassador program; 5. Create a DMO that is inclusive of the St'at'imc, environment, regional land management and tourism stakeholders. BC Rural Dividend Grant and BC Hydro Regreening Grant $56,717 was received from the BC Rural Dividend Fund and $2,500 from BC Hydro for a total of $59,217. We allocated up to $5,000 from the NDIT EDCBC grant to supplement this project, which gives us a $1700 to contribute toward the JC Internment Kiosk Project. The BC Rural Dividend Grant and BC Hydro Regreening grant will leverage funding already committed to the Gateway revitalization project and reduce the amount the District of Lillooet needs to use from the 2016 NDIT Economic Diversification Capacity Building Grant. The project will now be able to proceed to complete 4 more phases as identified in the original project. 2017 Roadside Roadside Roadside Station Hill TOTAL Lillooet small area Hwy12- Mill Welcome beside rock Bridge Mound-SSP Sign work 62,478.00 NDIT Economic Development Capacity Building Grant (EDCBC) $15,000 has been allocated to the Chamber of Commerce from this grant to supplement the $10,000 the chamber received from the BC Rural Dividend Grant. This will support the objectives outlined above for a Tour Bus Coordinator. 4lPage First Quarterly Council Page 72 of 137 Report The Gold Country collaborative Gateway kiosks are in process. Kiosk Panels are being designed and kiosk structures are on order for 2 signs. They will be installed at the HWY 99 north and south gateway pull-outs. Gold Country has contributed $1,400 to the project. Total budget for the updated signage is $4,300, from the NDIT EDCBC grant. There is also another kiosk being installed for the Lions club at the Bridge of 23 Camels, this is an additional Golden Miles of History kiosk explaining the Pelton Wheel. Cost for this will come out of the $4,300 allocation for signage. Bridge of 23 Camels pull-out will have a jade rock with a CNEconnexions funder acknowledgement plaque installed this spring. The funder allocated an extra $500 for the District to do this. Japanese Canadian Internment Project $15,030 has been received from the Canada 150/BC Museum grant to fund this project. Mariko Kage, East Lillooet JC Internment Committee and Linda Reid, Nikkei Museum and East Lillooet JC Internment Committee are organizing the installation of three JC Internment commemorative kiosks in the region (Minto, East Lillooet and Shalalth). The District is helping with the East Lillooet site. Now that funding is in place, negotiations are underway with MOTI regarding the East Lillooet site. The content writer and designer are already working on the project and Splitrock has been contacted to come up with a landscaping plan, following a Japanese Garden theme. 5IPage First Quarterly Council Page 73 of 137 Report rilaPRO THE CORPORATION OF THE DISTRICT OF LILLOOET er-W.O.../R.101•P.• 0 GU AR A NTEED Ft tiC:..t'::n COUNCIL REPORT MAW DATE: April 24, 2017 TO: Mike Roy, Chief Administrative Officer FROM: Darren Oike, Fire Chief SUBJECT: Quarterly Council Report — Fire Department STAFF RECOMMENDATION: This report is presented for information purposes and, as such, no recommendation is provided. PURPOSE: To provide Council with an update on the status of the Fire Department's budget vs. actual expenditures to date, progress on achieving Council's objectives, and key departmental activities and accomplishments. The Fire Department is responsible for Fire Suppression, Fire Safety Inspections, Public Education and Fire Investigations. The Fire Department also provides fire suppression services to the T'it'q'et and Sekw'el'was communities. First Quarterly Council Page 74 of 137 Report BUDGET VS. ACTUAL Report First Quarterly Council Fire and Emergency Services Fire and Emergency Services includes those revenues and expenses that relate to the fire protection and the emergency program, which includes two fire suppression contracts with neighboring First Nations communities. The Fire and Emergency Services program is currently within expected budget projections. 2016 Actual 2017 YTD 2017 Budget Budget Used Fire & Emergency Services General Administration 42,927.65 10,071.74 53,099.00 19.0% Fire Prevention 2,001.61 3,060.00 0.0% • Actual YTD ■ Budget Remaining Fire Suppression 36,673.50 7,221.00 56,520.00 12.8% Fire Training 14,786.81 309.77 18,870.00 1.6% Emergency Management Program 6,737.76 1,505.75 16,626.00 9.1% Fire Equipment 57,365.18 4,749.28 57,412.00 8.3% Fire Hall 18,755.84 6,337.47 19,845.00 31.9% Wildfire Protection 3,534.00 20,000.00 0.0% Training Centre 5,934.90 248.70 3,060.00 8.1% Fire Inspections 9,874.55 3,316.00 18,094.00 18.3% $ 198,591.80 $ 33,759.71 $ 266,586.00 12.7% GENERAL CAPITAL General Capital ■ Actual YTD ■ Budget Remaining Page 75 of 137 2016 Actual 2017 YTD 2017 Budget Budget Used Water Storage Tanks 21,935.00 30,000.00 73.1% EOC Generator 150,000.00 0.0% Roof Replacement 60,000.00 0.0% $ 66,136.19 $ 21,935.00 $ 240,000.00 9.1% OPERATIONAL STATISTICS Report First Quarterly Council MEMBERSHIP Fire Dept. Personnel Composition Deputy The current fire department membership numbers: ch,er, Firo Chief, "I 14 firefighters, 2 Auxiliary Fire fighter, 2 Captains, 1 Lieutenants, 1 Training Officer, 1 Deputy Chief and 1 Fire Chief. OPERATIONAL • Operationally for the month of January, there were 6 Fire/Emergency incidents, (1 - Motor Vehicle Incident, 1- Chimney Fire call, and 4— Medical Assist). • Operationally for the month of February, there were 3 Fire/Emergency incidents, (1 — Commercial Alarm call, 1-Residential and 4— Medical Assist). • Operationally for the month of March, there were 4 Fire/Emergency incidents, (1 — Fire Safety Response, 2 — Commercial Alarm calls, and 1 — Burning Complaint). Fire Dept. Responses in the 1st Quarter Structure Fires motor Vehicle Fire, 0, 0% Motor Vehicle Fire Structure ■ Motor Vehicle Acddent Fires, 0, 0% Chimney Fires Motor Vehicle Accidents, 1, 7% 0,,ckes, 0% Burning Complaint January 2017 - 76 total man hours Investigations, 1, £1% le Debris Firm February 2017 - 27 total man hours m Electrical Fires March 2017 - 19 total man hours Grass Firm Midland Fires Page 76 of 137 Fire Safety Response Corn rnerda I Fire Alarm e Residential Fire Alarm n Medical Assist Fire Investigations Burning Complaint Investigations TRAINING • Operationally for the month of Fire Dept. Practices, Public Education, Fire Report First Quarterly Council January, there were: 2 regularly Safety Inspections and Meetings in the 1st Quarter scheduled practices held as well as 1 additional practice held, and 1 Officer January 2017 -156 total man hours Regular Fire Practiced, 6,14% meeting. February 2017 - 47 total man hours March 2017 - 75 total man hours • Operationally for the month of Additional Fire Practices/Equip. Checks, 6, 16% al Regular Fire Practices Commercial Fire Safety inspections, 25, 61% February, there were: 2 regularly Additional Fire Practice 5/Equip. Checks o Officer Meetings scheduled practices held as well as 2 Fire Summer Standby Officer Meetings, 4, 10% Public Education additional practice held, and 2 Officer ■ Commercial Fire Safety inspect ions meeting. • Operationally for the month of March, there were: 2 regularly scheduled practices held as well as 3 additional practice held, and 1 Officer meeting. • Department training in this quarter has been focused on getting new recruits up to speed on basic firefighting skills and theories required to initiate various fire responses. • Commercial Fire Safety Inspections o In January, 20 inspection were completed. Out of 20 inspection 0% passed the inspection with no violations. o No Fire Safety Inspection were carried out in February. Page 77 of 137 o In March, 5 inspections were completed. Out of the 5inspections 0% passed the inspection with no violations. OTHER ADMINSTRATIVE UPDATE • The month March was spent working with the local BC Wildfire Service crews in planning and carrying out Report First Quarterly Council Prescribed Burns throughout the District of Lillooet. These prescribe burns were conducted on sites identified in the District of Lillooet's Community Wildfire Protection Plan and were necessary measures to reduce the risk of potential wildfire threats within our community. OTHER KEY ACTIVITIES AND ACCOMPLISHMENTS WORKING TOWARDS DISTRICT OF LILLOOET'S GOALS AND OBJECTIVES. Collaborate on a joint Emergency Plan and works together on a "mock disaster" - Fire Chief - 2017 • In March, a meeting was held with T'it'q'et and Sekw'el'was Emergency Program Coordinators to further discuss joint Emergency Planning. Further meetings are planned for April, inviting other surrounding First Nation communities and the SLRD to discuss the topic of joint planning and collaboration. Page 78 of 137 THE CORPORATION OF THE DISTRICT OF LILLOOET GUARANTEED RUGGE.0 COUNCIL REPORT mom DATE: May 1, 2017 TO: Michael Roy, Chief Administrative Officer FROM: Joni L'Heureux, Deputy Director of Finance SUBJECT: 2016 Statement of Financial Information (SOFI) ATTACHMENT(S): 1 — 2016 Statement of Financial Information STAFF RECOMMENDATION: THAT the District of Lillooet's 2016 Statement of Financial Information be approved for submission to the Ministry of Community, Sport and Cultural Development; and THAT the Mayor and Deputy Director of Finance be authorized to sign the Statement of Financial Information Approval Form. PURPOSE: The purpose of this report is to present the District of Lillooet's Statement of Financial Information (SOFI) for Council's approval to submit to the Ministry of Community, Sport and Cultural Development. BACKGROUND and DISCUSSON: The District's Statement of Financial Information (SOFT) is produced annually pursuant to the requirements of the Financial Information Act. The SOFI requires Council's approval and the Mayor and officer assigned responsibility for financial administration under the Local Government Act are also required to sign the SOFI Approval form which will be submitted to the Ministry of Community, Sport and Cultural Development. The SOFT report is comprised of the following documents: • Approval of Financial Information • Management Report • Statement of Assets and Liabilities • Schedule of Debts • Schedule of Guarantee and Indemnity Agreements • Schedule of Remuneration and Expenses • Schedule of Suppliers of Goods and Services • 2016 Consolidated Financial Statements 2016 Statement of Financial Page 79 of 137 Information (SOFI) - Joni The Schedule of Remuneration and Expenses contains the information required by legislation. In addition to this information, the District also pays the employer's share of benefits for items such as Canada Pension, Employment Insurance, Health and Dental benefits, WorkSafeBC and the Municipal Pension Plan. COMMUNICATION: The SOFI report is available to the public at the District of Lillooet municipal hall. Alternatively, the public may view or download the SOH report from the District's website. CONCLUSION: It is recommended that the attached Statement of Financial Information report be approved by Council. ALTERNATIVES TO STAFF RECOMMENDATION: 1. THAT Council does not approve the attached 2016 Statement of Financial Information. 2016 Statement of Financial Page 80 of 137 Information (SOFI) - Joni 2016 Statement of Financial Information District of Lillooet 2016 Statement of Financial Page 81 of 137 Information (SOFI) - Joni District of Lillooet Statement of Financial Information For the Year Ended December 31, 2016 Approval of Financial Information ...... 1 Management Report ...... 2 Statement of Assets and Liabilities ...... 3 Operational Statement ...... 4 Schedule of Debts ...... 5 Schedule of Guarantee and Indemnity Agreements ...... 6 Schedule of Remuneration and Expenses...... 7 Schedule of Suppliers of Goods or Services ...... 8 Financial Statements ...... 9 Checklist – Statement of Financial Information ...... 36 2016 Statement of Financial Page 82 of 137 Information (SOFI) - Joni DISTRICT OF LILLOOET Approval of Financial Information For the Year Ended December 31, 2016 The undersigned, as authorized by the Financial Information Regulation, Schedule 1, Section 9(2), approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. Margaret Lampman Joni L’Heureux Mayor (on behalf of Council) Deputy Director of Finance May 2, 2017 May 2, 2017 Prepared in accordance with Financial Information Regulation, Schedule 1, Section 9(2) and (5) District2016 of LillooetStatement SOFI of Financial Page 83 of 137 Page 1 Information (SOFI) - Joni DISTRICT OF LILLOOET Management Report For the Year Ended December 31, 2016 The accompanying financial statements of the District of Lillooet are the responsibility of management and have been approved by the Mayor and Council of the District. The financial statements of the District of Lillooet have been prepared by management in accordance with Canadian Public Sector Accounting Standards. Financial statements are not precise as they include certain amounts based on estimates and judgments. When alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances, in order to ensure that the financial statements are presented fairly, in all material respects. The District of Lillooet maintains systems of internal accounting and administrative controls of high quality, consistent with reasonable cost. Such systems are designed to provide reasonable assurance that the financial information is relevant, reliable and accurate and that the District's assets are appropriately accounted for and adequately safeguarded. The District of Lillooet is responsible for ensuring that management fulfills its responsibilities for financial reporting and is ultimately responsible for reviewing and approving the financial statements. Council carries out this responsibility principally through its Finance department. The Mayor and Council review the District's financial statements and recommend their approval. The Mayor and Council meet periodically with management, as well as the external auditors, to discuss internal controls over the financial reporting issues, to satisfy themselves that each party is properly discharging their responsibilities, and to review the annual report, the financial statements and the external auditor's report. The Mayor and Council take this information into consideration when approving the financial statements for issuance to the ratepayers. The Mayor and Council also appoint the engagement of the external auditors. The financial statements have been audited by PricewaterhouseCoopers LLP in accordance with generally accepted auditing standards on behalf of the ratepayers. PricewaterhouseCoopers LLP has full access to the Council and management of the District of Lillooet. On behalf of the District of Lillooet, Joni L’Heureux Deputy Director of Finance May 2, 2017 Prepared in accordance with Financial Information Regulation, Schedule 1, Section 9(3), (4) and (5) District2016 of LillooetStatement SOFI of Financial Page 84 of 137 Page 2 Information (SOFI) - Joni DISTRICT OF LILLOOET Statement of Assets and Liabilities For the Year Ended December 31, 2016 Information about the assets and liabilities of the District of Lillooet can be found in the Consolidated Financial Statements. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 2 District2016 of LillooetStatement SOFI of Financial Page 85 of 137 Page 3 Information (SOFI) - Joni DISTRICT OF LILLOOET Operational Statement For the Year Ended December 31, 2016 Information about the revenues and expenditures of the District of Lillooet can be found in the Consolidated Financial Statements. There is no financial equity kept within the capital funds of the District of Lillooet. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 3 District2016 of LillooetStatement SOFI of Financial Page 86 of 137 Page 4 Information (SOFI) - Joni DISTRICT OF LILLOOET Schedule of Debts For the Year Ended December 31, 2016 Information about the long-term debt of the District of Lillooet can be found in Note 10 to the Financial Statements. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 4 District2016 of LillooetStatement SOFI of Financial Page 87 of 137 Page 5 Information (SOFI) - Joni DISTRICT OF LILLOOET Schedule of Guarantee and Indemnity Agreements For the Year Ended December 31, 2016 The District of Lillooet has not given any guarantees or indemnities under the Guarantees and Indemnities Regulation. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 5 District2016 of LillooetStatement SOFI of Financial Page 88 of 137 Page 6 Information (SOFI) - Joni DISTRICT OF LILLOOET Schedule of Remuneration and Expenses For the Year Ended December 31, 2016 ELECTED OFFICIALS POSITION (1) REMUNERATION (2) EXPENSES TOTAL Lampman, Margaret Mayor 13,902 3,630 17,531 Aitken, Kevin Councillor 7,577 1,955 9,532 Courchesne, Joseph Councillor 7,577 1,683 9,260 Hopfl, Laurie Councillor 7,577 1,615 9,192 Wiebe, Barbara Councillor 7,577 - 7,577 SUBTOTAL - ELECTED OFFICIALS 44,210 8,882 53,092 EMPLOYEES POSITION Ely, Scott Labourer II 81,300 721 82,021 Larue, John Public Works Foreman 83,666 150 83,816 L'Heureux, Joni Deputy Director of Finance 74,386 8,082 82,467 Roy, Michael Chief Administrative Officer 97,551 13,237 110,787 Watson, Joy Accounting Clerk/Typist 75,081 1,216 76,297 Subtotal - employees with remuneration and expenses exceeding $75,000 411,984 23,406 435,389 Consolidated total - employees whose remuneration is $75,000 or less 963,415 62,362 1,025,778 SUBTOTAL EMPLOYEES 1,375,399 85,768 1,461,167 TOTAL REMUNERATION AND EXPENSE $ 1,419,609 $ 94,650 $ 1,514,260 The variance between the remuneration schedule and the salaries and benefits reported in the consolidated financial statements of the District are attributable to a number of factors, including that the remuneration schedule is based on actual payments made during the year, while the financial statements are prepared on an accrual basis. (1) Includes any form of salary, wage, gratuities, and taxable benefits, including applicable vehicle allowances paid to the employee or on behalf of the employee but does not include anything payable under a severance agreement. (2) Includes travel expenses, memberships, tuition, relocation, vehicle reimbursements, and registration fees paid directly to the employee or to a third party on behalf of an employee. There were no severance agreements between the District of Lillooet and its non-unionized employees entered into during the fiscal year 2016. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 6 District2016 of LillooetStatement SOFI of Financial Page 89 of 137 Page 7 Information (SOFI) - Joni DISTRICT OF LILLOOET Schedule of Suppliers or Goods or Services For the Year Ended December 31, 2016 AGGREGATE PAYMENTS EXCEEDING $25,000 Associated Engineering (B.C.) Ltd. 31,393 BC Hydro 328,114 Bridge River Lillooet News 25,993 Capri Insurance 45,399 Cleartech Industries Inc 28,132 Cool Creek Energy Ltd. 33,925 Corix Utilities Inc. 58,712 Corix Water Products LP 54,878 Darling Don 72,147 Fulton & Company LLP 56,215 Greg Gardner Motors Ltd. 67,956 HOHNER MARGARET 48,129 Lillooet Contracting Ltd 58,645 Lillooet Disposal & Recycling Ltd. 124,772 Lillooet Timber Mart 61,828 Malm Robert 29,720 MFA Leasing - Garbage Truck 41,900 Pall (Canada) Ltd 148,174 Ralston Dave 33,221 Roaron Construction Limited 190,675 Speed David 56,638 Splitrock Environmental 53,982 Squamish-Lillooet Regional District 148,087 Superior Propane 35,896 TELUS - REG PHONES 35,926 TRUE Consulting 32,553 TOTAL - AGGREGATE PAYMENTS EXCEEDING $25,000 1,903,011 CONSOLIDATED TOTAL - AGGREGATE PAYMENTS OF $25,000 OR LESS 906,736 CONSOLIDATED TOTAL - GRANTS $25,000 OR LESS 54,810 TOTAL PAYMENTS MADE FOR THE PROVISION OF GOODS AND SERVICES $ 2,864,557 The District prepares the Schedule of Suppliers of Goods or Services based on actual disbursements through the accounts payable system, which is on a cash basis. Therefore, this figure will differ significantly from the expenses reported on an accrual basis in the consolidated financial statements. In addition, GST is included in the payments to suppliers but is recorded net of the rebate in the financial statements and there are a number of dispersements, including the acquisition of tangible capital assets, that are not considered expenses. Prepared in accordance with Financial Information Regulation, Schedule 1, Section 7 District2016 of LillooetStatement SOFI of Financial Page 90 of 137 Page 8 Information (SOFI) - Joni District of Lillooet Financial Statements December 31, 2016 District2016 of LillooetStatement SOFI of Financial Page 91 of 137 Page 9 Information (SOFI) - Joni District of Lillooet Financial Statements For the Year Ended December 31, 2016 PAGE Reports ...... Management's Responsibility for Financial Reporting 1 ...... Auditors' Report 2 Financial Statements ...... Statement of Financial Position 3 ...... Statement of Operations 4 ...... Statement of Change in Net Financial Assets 5 ...... Statement of Cash Flows 6 Notes ...... Notes to the Financial Statements 7 District2016 of LillooetStatement SOFI of Financial Page 92 of 137Page 10 Information (SOFI) - Joni District of Lillooet Management's Responsibility for Financial Reporting The accompanying financial statements of the District of Lillooet are the responsibility of management and have been approved by the Mayor and Council of the District. The financial statements of the District of Lillooet have been prepared by management in accordance with Canadian Public Sector Accounting Standards. Financial statements are not precise as they include certain amounts based on estimates and judgments. When alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances, in order to ensure that the financial statements are presented fairly, in all material respects. The District of Lillooet maintains systems of internal accounting and administrative controls of high quality, consistent with reasonable cost. Such systems are designed to provide reasonable assurance that the financial information is relevant, reliable and accurate and that the District's assets are appropriately accounted for and adequately safeguarded. The District of Lillooet is responsible for ensuring that management fulfills its responsibilities for financial reporting and is ultimately responsible for reviewing and approving the financial statements. Council carries out this responsibility principally through its Finance department. The Mayor and Council review the District's financial statements and recommend their approval. The Mayor and Council meet periodically with management, as well as the external auditors, to discuss internal controls over the financial reporting issues, to satisfy themselves that each party is properly discharging their responsibilities, and to review the annual report, the financial statements and the external auditor's report. The Mayor and Council take this information into consideration when approving the financial statements for issuance to the ratepayers. The Mayor and Council also appoint the engagement of the external auditors. The financial statements have been audited by PricewaterhouseCoopers LLP in accordance with generally accepted auditing standards on behalf of the ratepayers. PricewaterhouseCoopers LLP has full access to the Council and management of the District of Lillooet. Joni L'Heureux, Deputy Director of Finance Margaret Lampman, Mayor 1 District2016 of LillooetStatement SOFI of Financial Page 93 of 137Page 11 Information (SOFI) - Joni INDEPENDENT AUDITORS' REPORT To the Mayor and Council of the District of Lillooet We have audited the accompanying financial statements of the District of Lillooet, which comprise the statement of financial position as at December 31, 2016, and the statements of operations, change in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of the District of Lillooet as at December 31, 2016, and its financial performance and its cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards. Other Matter The financial statements of the District of Lillooet for the year ended December 31, 2015 were audited by another auditor who expressed an unmodified opinion on those statement on May 9, 2016. Prince George, BC April 18, 2017 Chartered Professional Accountant District2016 of LillooetStatement SOFI of Financial Page 94 of 137Page 12 Information (SOFI) - Joni District of Lillooet Statement of Financial Position December 31 2016 2015 Financial Assets Cash and Cash Equivalents (Note 3) $ 3,372,445 $ 2,359,534 Investments (Note 4) 1,562,414 1,547,700 Receivables (Note 5) 782,001 2,091,709 Inventory 36,416 50,148 5,753,276 6,049,091 Liabilities Accounts Payable and Accrued Liabilities (Note 6) 359,293 441,495 Employee Future Benefits (Note 7) 90,652 150,102 Deferred Revenue (Note 8) 410,151 414,435 Restricted Revenue 31,335 31,164 Temporary Borrowing (Note 9) - 1,200,000 Obligations Under Capital Lease (Note 10) 66,815 123,668 Long Term Debt (Note 11) 489,247 601,767 1,447,493 2,962,631 Net Financial Assets 4,305,783 3,086,460 Non-Financial Assets Prepaid Expenses 42,999 51,041 Tangible Capital Assets (Note 12) 30,719,905 31,515,652 30,762,904 31,566,693 Accumulated Surplus (Note 13) $ 35,068,687 $ 34,653,153 Joni L'Heureux, Deputy Director of Finance Margaret Lampman, Mayor The accompanying notes are an integral part of these financial statements. 3 District2016 of LillooetStatement SOFI of Financial Page 95 of 137Page 13 Information (SOFI) - Joni District of Lillooet Statement of Operations Budget For the Year Ended December 31 (Note 21) 2016 2015 Revenue (Note 15) Taxation - net (Note 16) $ 2,463,219 $ 2,461,884 $ 2,397,363 Utility Connection Fees and User Rates (Note 17) 1,160,947 1,148,732 1,073,050 Sale of Services (Note 18) 584,031 586,025 521,741 Government Transfers (Note 19) 1,333,071 1,137,045 3,598,657 Interest and Penalties (Note 20) 72,300 55,615 68,405 Donations 11,200 4,201 4,000 Investment Income 18,593 80,685 68,670 5,643,361 5,474,187 7,731,886 Expenses (Note 15) General Government 896,612 759,999 1,002,837 Development Service 350,001 234,856 168,290 Public Works and Transportation 711,932 1,055,596 847,871 Protective Services 344,644 306,043 411,436 Parks, Recreation and Culture 804,697 925,070 876,978 Environmental Health Services 212,113 215,301 159,787 Water Utility Services 740,462 1,141,458 764,483 Sewer Utility Services 477,998 420,330 412,372 4,538,459 5,058,653 4,644,054 Excess of Revenue Over Expenses 1,104,902 415,534 3,087,832 Gain (Loss) on disposal of tangible capital assets - - (43,500) Annual Surplus 1,104,902 415,534 3,044,332 Accumulated Surplus, beginning of year 34,653,153 34,653,153 31,608,821 Accumulated Surplus, end of year (Note 13) $ 35,758,055 $ 35,068,687 $ 34,653,153 The accompanying notes are an integral part of these financial statements. 4 District2016 of LillooetStatement SOFI of Financial Page 96 of 137Page 14 Information (SOFI) - Joni District of Lillooet Statement of Change in Net Financial Assets Budget For the Year Ended December 31 (Note 21) 2016 2015 Annual Surplus $ 1,104,902 $ 415,534 $ 3,044,332 Acquisition of tangible capital assets (1,458,993) (427,781) (3,181,349) Amortization of tangible capital assets - 1,223,528 946,056 Disposal of tangible capital assets - - 263,500 (354,091) 1,211,281 1,072,539 Increase in prepaid expenses - 8,042 (18,636) Increase (decrease) in net financial assets (354,091) 1,219,323 1,053,903 Net financial assets, beginning of year 3,086,460 3,086,460 2,032,557 Net financial assets, end of year $ 2,732,369 $ 4,305,783 $ 3,086,460 The accompanying notes are an integral part of these financial statements. 5 District2016 of LillooetStatement SOFI of Financial Page 97 of 137Page 15 Information (SOFI) - Joni District of Lillooet Statement of Cash Flows For the Year Ended December 31 2016 2015 CASH FLOWS FROM OPERATING ACTIVITIES: Annual surplus $ 415,534 $ 3,044,332 Amortization of tangible capital assets 1,223,528 946,056 Increase (decrease) in deferred revenue (4,284) 101,320 Loss on disposal of tangible capital assets - 43,500 Increase (decrease) in receivables 1,309,708 2,151,351 Increase (decrease) in inventories 13,732 (755) Increase (decrease) in prepaid expense and other assets 8,042 (18,636) Increase (decrease) in accounts payable and accrued expenses (141,652) (372,721) TOTAL CASH FLOWS FROM OPERATING ACTIVITIES 2,824,608 5,894,447 CASH FLOWS FROM INVESTING ACTIVITIES: Disposition of portfolio investments, net of additions (14,714) (11,315) CASH FLOWS FROM FINANCING ACTIVITIES: Repayments of short-term debt (1,200,000) (929,050) Repayments of long-term debt (112,520) (107,983) Repayments of long-term capital lease obligations (56,853) (55,713) Restricted revenue collections and interest earnings 171 186 NET CASH USED BY FINANCING ACTIVITIES (1,369,202) (1,092,560) CAPITAL ACTIVITIES: Payments to acquire property, plant and equipment (427,781) (3,181,349) Proceeds from sale of property, plant and equipment - 220,000 NET CASH USED BY CAPITAL ACTIVITIES (427,781) (2,961,349) Net cash increase (decreases) in cash and cash equivalents 1,012,911 1,829,223 Cash and cash equivalents at beginning of period 2,359,534 530,311 Cash and cash equivalents at end of period $ 3,372,445 $ 2,359,534 The accompanying notes are an integral part of these financial statements. 6 District2016 of LillooetStatement SOFI of Financial Page 98 of 137Page 16 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 The notes and schedules to the financial statements are an integral part of the statements. They provide detailed information and explain the significant accounting and reporting principles that form the basis for the statements. The notes and schedules also provide important supplementary information and explanations, which cannot be conveniently integrated into the financial statements. The principal activities of the District of Lillooet (the District) include the provision of local government services to residents and businesses. The Community Charter requires local governments to adopt a five year financial plan; wherein, total budgeted expenditures and transfers to other funds for each year must not exceed the total of the budgeted funding sources and transfers from other funds for each year. Budget information presented in the financial statements reflects the budget for the year 2016 of the District of Lillooet's 2016 - 2020 Financial Plan Bylaw 2016, No. 441 which was adopted by Council on April 4, 2016. 1. Significant Accounting Policies a. Basis of Presentation The financial statements of the District are prepared in accordance with Canadian public sector accounting standards established by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants Canada. b. Basis of Accounting The financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and becomes measurable. Expenses are recognized as they are incurred and become measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay. The District has a Cemetery Perpetual Care Trust Fund that has been established pursuant to the Cremation, Interment and Funeral Services Act (the Act); this Trust Fund provides funds that will be used for the eventual closure and upkeep of the cemetery. As well, the District holds, in trust, funds for the Lillooet Community Foundation. In accordance with PSAB standards, these amounts are excluded from the financial statements of the District (Note 23) c. Use of Estimates The preparation of financial statements in conformity with Canadian public sector accounting standards established by PSAB requires management to make estimates and assumptions that affect the reported amounts of certain receivables and accrued liabilities as at the date of the financial statements, and that affect the reported amount of related revenues and expenses during the reporting period. As such, actual results could differ from the estimates. Areas requiring the greatest degree of estimation include employee future benefits, the assessment of contingent liabilities, the allowance for doubtful accounts receivable, and the estimated useful lives of tangible capital assets. d. Cash and Cash Equivalents All cash and short-term investments with original maturities of three months or less are considered cash and cash equivalents, since they are readily convertible to cash. These short-term investments are stated at cost, which approximates fair value. e. Inventories Held for Resale Inventories held for resale include only fuel for resale at the Lillooet Municipal Airport and are valued at the lower of cost and net realizable value. Cost is generally determined on a first-in, first-out basis. 7 District2016 of LillooetStatement SOFI of Financial Page 99 of 137Page 17 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 1. Significant Accounting Policies f. Investments Investments are recorded at cost. Investments are written down to net realizable value when there has been, in the opinion of management, a decline in market value that is not temporary. Investments in the Municipal Finance Authority (MFA) of British Columbia Funds are subsequently recorded at market value, which approximates cost. g. Non-Financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year (with the exception of prepaid expenses), and are not intended for sale in the ordinary course of operations. h. Tangible Capital Assets Tangible capital assets, which are a type of non-financial asset, are initially recorded at cost, which includes all amounts that are directly attributable to acquisition, construction, development or betterment. The costs of tangible capital assets, less residual value, are amortized on a straight-line basis over their estimated useful lives, as follows: Asset Category Useful Life Range Buildings and Improvements 25 to 70 years Land not amortized Landfill Infrastructure 10 to 50 years Machinery and Equipment 3 to 30 years Park Improvements 15 to 25 years Roads and Sidewalks 14 to 60 years Sewer Infrastructure 10 to 70 years Storm Sewer Infrastructure 25 to 40 years Water Infrastructure 20 to 70 years In the year of acquisition or disposal, amortization is prorated based on the number of months that the tangible capital asset is in service or use in the year. Assets under construction (also known as work-in-progress) are not amortized until they are put into service. i. Deferred Revenue Certain contributions and other amounts are received from third parties pursuant to legislation, regulation or agreement. These amounts may only be used to conduct certain programs, complete specific work, or to purchase tangible capital assets, as specified by the transferring party. In addition, certain user fees and charges are collected, for which the related services have yet to be performed. These revenues are recognized in the period when the related expenses are incurred, services performed, or the tangible capital assets are acquired. 8 District2016 of LillooetStatement SOFI of Financial Page 100 of 137Page 18 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 1. Significant Accounting Policies j. Restricted Revenue Revenues or receipts, which are restricted by legislation or that contain stipulations that create a liability, are deferred and reported as restricted revenues. When qualifying expenditures are incurred and/or stipulations are met, restricted revenues are recognized as revenues in the period which this occurs. Restricted revenue for the District is made up of the parkland acquisition reserve and related inflows. k. Employee Future Benefits The District and its employees make contributions to the Municipal Pension Plan (Plan), and the employees accrue benefits under this Plan based on service. The District’s contributions to the Plan are expensed when incurred. In addition to the Municipal Pension Plan; sick leave and other benefits also accrue to the District’s employees. The costs of these benefits are actuarially determined based on years of service, estimated retirement age, and expected future salary and wage levels. The obligations under these benefit plans are accrued based on the projected benefits earned as the employees render the services necessary to earn the future benefits. l. Revenue Recognition Sources of revenue are recorded on the accrual basis and include revenue in the year in which the transactions or events occurred. Taxation revenues are recognized at the time of issuing the property tax notices for the fiscal year. Utility connection fees and sale of services are recognized when the service or product is rendered by the District. Utility rate fees are recognized as revenue at the time of issuing the annual utility notices for the fiscal year. m. Government Transfers Government transfers, which include legislative grants, are recognized as revenue in the financial statements when the transfer is authorized and any eligibility criteria are met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the statement of operations as the stipulated liabilities are settled. n. Contaminated Sites Under PS3260, governments are required to accrue a liability for the costs to remediate a contaminated site. Liabilities are recognized when an environmental standard exists, contamination exceeds the standard, the government has a responsibility for remediation, future economic benefits will be given up and a reasonable estimate can be made. There were no such sites that had contamination in excess of an environmental standard which required remediation at this time; therefore, no liability was recognized at December 31, 2016. 2. Comparative Figures Certain prior year figures, presented for comparative purposes, have been reclassified to conform to the current year's financial statement presentation. 9 District2016 of LillooetStatement SOFI of Financial Page 101 of 137Page 19 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 3. Cash and Cash Equivalents 2016 2015 Petty Cash and Floats $ 840 $ 840 Bank Accounts 3,371,605 2,358,694 $ 3,372,445 $ 2,359,534 4. Investments 2016 2015 MFA Intermediate Fund $ 287,777 $ 284,611 MFA Money Market Fund 1,274,637 1,263,089 $ 1,562,414 $ 1,547,700 The objective of the Municipal Finance Authority (MFA) Money Market Fund is to provide participants with a competitive level of current interest income by investing primarily in high quality money market instruments with maturities of 366 days or less. The MFA Intermediate Fund invests primarily in high quality fixed income and money market securities with maturities of up to 2 years. The annualized rates of return for 2016 on the MFA Money Market Fund and the MFA Intermediate Fund were 0.79% and 1.13%, respectively. 5. Receivables 2016 2015 Accounts Receivable $ 380,588 $ 1,734,771 Taxes Receivable 384,632 272,349 Utilities Receivable 16,781 84,589 $ 782,001 $ 2,091,709 10 District2016 of LillooetStatement SOFI of Financial Page 102 of 137Page 20 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 6. Accounts Payable and Accrued Liabilities 2016 2015 Accounts Payable $ 331,253 $ 326,258 Wages and Benefits Payable 28,040 103,011 Interest Payable - 12,226 $ 359,293 $ 441,495 11 District2016 of LillooetStatement SOFI of Financial Page 103 of 137Page 21 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 7. Employee Future Benefits The District provides sick leave benefits to its employees. In addition, employees may have unused vacation and banked time benefits that are payable at year-end. Under the sick leave plan, qualifying employees accrue one and a half days of sick leave per month to a maximum of 135 days. Employees of the District hired before January 1, 2016 shall, after 10 years of service (7 years for employees hired before January 1, 2002) be entitled to receive a salary grant in lieu equal to their accrued benefit, but not to exceed 105 days paid at their current rate of pay. Employees of the Recreation Centre and employees of the District hired January 1, 2016 or later, are not entitled to this salary grant in lieu. The District's estimated accrued sick pay benefit obligations are determined by actuarial valuation as at December 31, 2016 using data as of November 30, 2016. The significant actuarial assumptions adopted in measuring the District's accrued sick pay benefit obligations are as follows: 2016 2015 Discount Rate 3.30 % 3.10 % % Wage/Salary Inflation 2.00 % 2.00 % The District's accrued Employee Future Benefit Obligations related to sick leave, vacation pay and banked time are as follows: 2016 2015 Accrued Sick Benefit Obligation, beginning of year $ 88,281 $ 99,751 Service Cost 10,582 16,230 Interest Cost 2,991 3,334 Benefit Payments (vested) - (44,851) Benefit Payments (non-vested) (1,068) (68) Actuarial (Gain) / Loss (23,227) 13,885 Accrued Sick Benefit Obligation, end of year 77,559 88,281 Vacation 13,093 61,821 $ 90,652 $ 150,102 12 District2016 of LillooetStatement SOFI of Financial Page 104 of 137Page 22 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 8. Deferred Revenue 2016 2015 Prepaid Receivables (including prepaid taxes and utilities) $ 359,936 $ 364,689 Deferred Revenue 50,215 49,746 $ 410,151 $ 414,435 9. Temporary Borrowing The District has temporary borrowing outstanding of $nil ($1,200,000 in 2015) for a road/drainage project. This borrowing had been anticipated to be converted to long-term debt and, as such, the majority of the debt had been previously classified as long-term debt. Under the direction of Council, the debt was, instead, paid in full while still part of short term or temporary borrowing. 10. Obligations Under Capital Lease The District has two capital lease obligations as of December 31, 2016. Obligations under these capital leases are secured by the leased assets and ownership will transfer to the District at the end of the lease term. Rate 2016 2015 Garbage Truck 2.0% $ 5,780 $ 42,750 Software/Server 2.0% 61,035 80,918 $ 66,815 $ 123,668 Principal paid during 2016 was $56,852 (2015 - $55,713). Interest paid during 2016 was $4,284 (2015 - $5,424). Subseqent to the year end, the District paid out the remaining lease obligations in full and, as at February 28, 2017, the balance owing on the capital leases was $nil. 13 District2016 of LillooetStatement SOFI of Financial Page 105 of 137Page 23 Information (SOFI) - Joni District of Lillooet Information (SOFI) 2016 Statement of Financial Notes to the Financial Statements For the Year Ended December 31, 2016 11. Long Term Debt - The District issues debt instruments through the MFA, pursuant to security issuing bylaws, under authority of the Community Charter, to finance certain capital expenditures. The debt is issued on a Joni sinking fund basis, whereby MFA invests the District's principal payments so that the payments plus investment income, will equal the original outstanding debt amount at the end of the repayment period. Actuarial earnings on debt represent the repayment and/or forgiveness of debt by the MFA using surplus investment income generated by the principal payments. Gross amount of debt and the repayment and actuarial earnings to retire the debt are as follows: Repayment & Actuarial Year of Issue No. Rate Gross Debt Earnings 2016 Net Debt 2015 Net Debt Maturity Class A Pumper 79 2.10% $ 274,340 $ (225,195) $ 49,145 $ 71,977 2018 Rec Centre Upgrades 97 1.75% 508,906 (305,139) 203,767 239,941 2021 Sewer Treatment Plant 92 1.55% 723,895 (487,560) 236,335 289,849 2020 $ 1,507,141 $ (1,017,894) $ 489,247 $ 601,767 The prior year's financial statements had classified the majority short-term or temporary borrowing for the road/drainage project as long-term debt in anticipation of it being converted. This borrowing was, instead, paid in full during the year ended December 31, 2016 and, therefore, is classified as temporary borrowing. (Note 9) Scheduled debt repayments may be suspended in the event of excess sinking fund earnings within the MFA. Principal paid during 2016 was $74,281 (2015 - $74,281). Interest paid during 2016 was $33,292 (2015 - $49,456). The MFA performs a rate reset on long-term loans each 5 year period begining after the first 10 year term; therefore, interest rates on long-term debt are subject to change. Future principal payments, including sinking fund additions, on existing debt are as follows: Page 106 of 137 2017 $ 117,249 2018 122,178 2019 100,887 2020 104,922 2021 44,011 $ 489,247 District of Lillooet SOFI 14 Page 24 District of Lillooet Information (SOFI) 2016 Statement of Financial Notes to the Financial Statements For the Year Ended December 31, 2016 12. Tangible Capital Assets - Joni Engineering Structures Equipment, Furniture & Assets Under Land Park Improv's Buildings Vehicles Transportation Sewer System Storm Sewer Water System Construction 2016 2015 Cost, beginning of year $ 3,143,506 $ 507,788 $ 6,950,280 $ 2,902,737 $ 10,310,162 $ 4,416,105 $ 1,352,817 $ 15,039,474 $ 1,982,913 $ 46,605,782 $ 43,687,933 Additions - 2,846 64,342 149,970 181,874 28,749 - 1,982,913 (1,982,913) 427,781 3,237,026 Disposals ------(319,177) Cost, end of year 3,143,506 510,634 7,014,622 3,052,707 10,492,036 4,444,854 1,352,817 17,022,387 - 47,033,563 46,605,782 Accumulated amortization, beginning of year - 349,770 3,160,310 1,856,271 5,106,180 1,421,713 265,059 2,930,827 - 15,090,130 14,144,074 Amortization - 16,661 168,160 141,176 218,055 117,957 17,815 543,704 - 1,223,528 946,056 Accumulated amortization, end of year - 366,431 3,328,470 1,997,447 5,324,235 1,539,670 282,874 3,474,531 - 16,313,658 15,090,130 Net carrying amount, end of year $ 3,143,506 $ 144,203 $ 3,686,152 $ 1,055,260 $ 5,167,801 $ 2,905,184 $ 1,069,943 $ 13,547,856 $ - $ 30,719,905 $ 31,515,652 Page 107 of 137 District of Lillooet SOFI 15 Page 25 District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 13. Accumulated Surplus Increase 2016 2015 (Decrease) Unappropriated Surplus General Operating Surplus (includes recreation) $ 1,130,859 $ 1,317,868 $ (187,009) Airport Operating Surplus 9,971 15,553 (5,582) Water Operating Surplus 690,153 732,358 (42,205) Sewer Operating Surplus 387,545 282,667 104,878 2,218,528 2,348,446 (129,918) Appropriated Surplus General Fund Reserves 155,724 105,148 50,576 Water Fund Reserves 315,161 275,672 39,489 Sewer Fund Reserves 110,585 141,141 (30,556) 581,470 521,961 59,509 Reserve Funds General Capital Reserves 625,236 550,251 74,985 Water Capital Reserves 69,284 44,043 25,241 Sewer Capital Reserves 25,000 - 25,000 Cemetery Replacement Reserve 36,192 34,458 1,734 Community Works Gas Tax Reserve 682,979 532,056 150,923 Vehicle and Equipment Reserves 295,797 357,792 (61,995) Land Sales Reserve 370,360 368,343 2,017 2,104,848 1,886,943 217,905 Investment in Tangible Capital Assets 30,163,841 29,895,803 268,038 Accumulated Surplus $ 35,068,687 $ 34,653,153 $ 415,534 16 District2016 of LillooetStatement SOFI of Financial Page 108 of 137Page 26 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 14. Segment Reporting The District provides a wide range of municipal services. These services have been grouped into related departmental functions or service areas for segment reporting purposes. Enclosed Schedule 1 shows the associated revenues and expenses for each segment. The various segments or associated departmental functions/service areas are as follows: General Government Services This segment is comprised of services that relate to the legislative function as well as the administrative and financial management of the municipality. Legal administration, grants, records management, human resources management, information technology and elections all fall within General Government Services. Development Services This segment includes the economic development function, municipal planning, building and land development services. Public Works and Transportation Services This segment is comprised of services such as the annual maintenance of all municipal owned roads, drainage, street signage, facilities, equipment as well as general public works administration. The airport is also included in this segment and is comprised of the annual maintenance services at the Lillooet Municipal Airport. This airport service includes the sale of JetA and AvGas fuels. Parks, Recreation and Cultural Services This segment is comprised of services meant to improve the health and development of the citizens of Lillooet. Included in this segment is the Lillooet & District Recreational, Education and Cultural Centre which houses an indoor ice arena and swimming pool, meeting rooms, weight rooms, gymnasium, squash and racquetball courts and provides recreational programs such as swimming lessons and exercise programs. This segment also includes operation of the Miyazaki Heritage House that houses local history and displays the work of local artisans and oversees Music at the Miyazaki – the music in the park summer program. Maintenance and heating costs of the museum building are also included in this segment. In addition, this segment includes the operation and maintenance of all parks, including baseball and soccer fields, children’s playgrounds and green space. 17 District2016 of LillooetStatement SOFI of Financial Page 109 of 137Page 27 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 14. Segment Reporting Protective Services This segment includes a volunteer fire department which is responsible for providing fire suppression service, fire inspections of public buildings, and training and education of volunteer firemen as well as the citizens of Lillooet. This segment includes emergency planning, which involves evacuation plans for municipal residents in the case of emergencies such as wild fires or planning for scenarios such as a plane crash at the Lillooet Municipal Airport. This area also includes the maintenance and enforcement of building and construction bylaws as well as all other municipal bylaws. It also includes maintenance and operation of the municipal fire hydrants. Fire protection services are sold to the community of T’it’q’et, the Cayoose Creek Band and to a small portion of Area B of the Squamish- Lillooet Regional District. Environmental Health Services This segment is comprised of a solid waste collection and disposal services provided to the citizens of Central Lillooet, and operation of the Municipal cemetery and Lillooet weather station. Water Utility Services This segment includes services that provides the municipality’s drinking water to Central Lillooet, North Lillooet, and the Industrial Park in East Lillooet. Water from the Central Lillooet system is also sold to the community of T’it’q’et. Sewer Utility Services This segment includes services that provide for the removal and treatment of the municipality’s waste water in Central Lillooet with the exception of McEwen Road. This service is also provided to the community of T’it’q’et. 18 District2016 of LillooetStatement SOFI of Financial Page 110 of 137Page 28 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements Information (SOFI) For2016 Statement of Financial the Year Ended December 31, 2016 15. Segmented Information Public Works Parks, General Development & Protective Recreation & Environmental Government Services Transportation Services Culture Health Water Utility Sewer Utility 2016 Budget 2015 - Joni Revenue Taxation - net $ 2,239,841 $ - $ - $ - $ - $ - $ 116,602 $ 105,441 $ 2,461,884 $ 2,463,219 $ 2,397,363 Utility Connection Fees and User Rates - - - - - 215,178 541,432 392,122 1,148,732 1,160,947 1,073,050 Sale of Services 115,795 3,800 56,993 92,590 306,214 10,631 - - 586,025 584,031 521,741 Government Transfers 602,308 155,220 19,958 86,541 30,174 - - - 1,137,045 1,333,071 3,598,657 Interest and Penalties 40,794 - - - - 4,276 6,630 3,915 55,615 72,300 68,405 Donations - 100 - 1,211 2,890 - - - 4,201 11,200 4,000 Investment Income 39,491 ------80,685 18,593 68,670 3,038,229 159,120 76,951 180,342 339,278 230,085 664,664 501,478 5,474,187 5,643,361 7,731,886 Expenses Salaries and Wages 500,298 4,302 311,561 118,281 392,324 30,277 153,783 96,464 1,607,291 2,014,568 1,691,454 Employee Expenses 44,278 - 8,730 30,021 5,645 - 3,130 2,845 94,649 142,482 88,379 Materials and Supplies 45,473 7,050 185,104 43,622 38,336 21,757 68,262 11,937 421,541 479,353 391,127 Equipment and Facilities 29,482 7,340 84,476 26,896 118,872 601 139,183 40,031 446,881 460,033 378,972 Communications and Information 60,405 29,075 6,671 8,707 14,312 949 5,912 8,163 134,194 114,264 111,369 Interest on Debt 6,106 - - 5,761 16,310 3,060 - 11,220 42,457 82,255 87,404 Administration, Insurance and Conditions of Use (46,182) 1,070 1,546 13,766 35,699 46,241 98,392 37,298 187,829 176,400 177,202 Page 111 of 137 Contracted Services 67,065 141,055 160,954 18,365 119,229 112,416 130,153 94,295 843,532 1,000,404 730,155 Amortization 43,755 4,044 295,511 35,155 184,343 - 542,643 118,077 1,223,528 - 946,056 Grants, Awards and Council Expenses 9,319 40,920 1,043 5,469 - - - - 56,751 68,700 41,936 759,999 234,856 1,055,596 306,043 925,070 215,301 1,141,458 420,330 5,058,653 4,538,459 4,644,054 SUBTOTAL 2,278,230 (75,736) (978,645) (125,701) (585,792) 14,784 (476,794) 81,148 415,534 1,104,902 3,087,832 Gain (Loss) on disposal of tangible capital assets ------(43,500) Annual Surplus $ 2,278,230 $ (75,736) $ (978,645) $ (125,701) $ (585,792) $ 14,784 $ (476,794) $ 81,148 $ 415,534 $ 1,104,902 $ 3,044,332 District of Lillooet SOFI 19 Page 29 District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 16. Taxation Budget 2016 2015 General Municipal Taxation $ 2,031,516 $ 2,031,433 $ 1,951,423 Parcel and Frontage Taxes 221,778 222,043 222,799 Grants in Lieu of Taxes 180,096 178,455 193,330 1% Revenue Sharing 29,829 29,953 29,811 Total municipal taxation 2,463,219 2,461,884 2,397,363 Collections for Other Taxing Authorities Province of BC - School Taxes 1,298,025 1,387,368 1,305,825 Province of BC - Police Taxes 109,278 110,475 110,279 Squamish Lillooet Regional District 213,450 226,780 215,420 Thompson Regional Hospital District 129,868 128,725 131,066 BC Assessment Authority 19,561 18,694 19,721 Municipal Finance Authority 55 57 56 Total collections for other taxing authorities 1,770,237 1,872,099 1,782,367 Payments to Other Taxing Authorities Province of BC - School Taxes (1,298,025) (1,387,368) (1,305,825) Province of BC - Police Taxes (109,278) (110,475) (110,279) Squamish Lillooet Regional District (213,450) (226,780) (215,420) Thompson Regional Hospital District (129,868) (128,725) (131,066) BC Assessment Authority (19,561) (18,694) (19,721) Municipal Finance Authority (55) (57) (56) Total payments to other taxing authorities (1,770,237) (1,872,099) (1,782,367) Net taxation for municipal purposes $ 2,463,219 $ 2,461,884 $ 2,397,363 20 District2016 of LillooetStatement SOFI of Financial Page 112 of 137Page 30 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 17. Utility Connection Fees and User Rates Budget 2016 2015 User Fees $ 1,175,418 $ 1,170,317 $ 1,092,737 Discounts (16,971) (23,681) (21,890) Service and Connection Fees 2,500 2,096 2,203 $ 1,160,947 $ 1,148,732 $ 1,073,050 18. Sale of Services Budget 2016 2015 Rentals and Leases $ 263,853 $ 245,474 $ 244,253 Fees 188,541 192,315 159,508 Cemetery Sales 8,600 10,131 4,588 Fuel Sales 62,000 54,549 55,043 Permits, Licences and Fines 44,000 54,322 43,344 Other 17,037 29,234 15,005 $ 584,031 $ 586,025 $ 521,741 19. Government Transfers Budget 2016 2015 Federal Government Transfers $ - $ 22,422 $ - Provincial Government Transfers 775,136 719,173 3,482,526 Other Grants and Government Transfers 557,935 395,450 116,131 $ 1,333,071 $ 1,137,045 $ 3,598,657 21 District2016 of LillooetStatement SOFI of Financial Page 113 of 137Page 31 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 20. Interest and Penalties Budget 2016 2015 Interest and Penalties on Taxes $ 49,300 $ 40,794 $ 52,653 Penalties on Utilities 23,000 14,821 15,752 $ 72,300 $ 55,615 $ 68,405 21. Budget The financial plan data presented in these financial statements is based upon the 2016 financial plan approved by Council on April 4, 2016. The chart below reconciles the approved financial plan to the financial plan figures reported in these statements. 2016 Budgeted surplus per Financial Plan Bylaw $ - Capital Expenses 1,458,993 Principal Payments on Debt 130,832 Transfers to/from Own Funds (484,923) Budgeted surplus per Financial Statements $ 1,104,902 22. Letters of Credit The District is holding irrevocable letters of credit in the amount of $5,000 (2015 - $50,000), which were received from parties to ensure completion of various works within the District. These amounts are not reflected in the financial statements but are available to satisfy any liability arising from non-performance by the parties. 22 District2016 of LillooetStatement SOFI of Financial Page 114 of 137Page 32 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 23. Trust Funds 2016 2015 Cemetery Perpetual Care $ 37,091 $ 35,361 Lillooet Community Foundation 5,593 8,485 $ 42,684 $ 43,846 Trust funds administered by the District have not been included in the Financial Statements in accordance with PSAB guidelines. The Cemetery Perpetual Care trust fund is administered in accordance with the Cremation, Interment and Funeral Services Act and is used for the perpetual maintenance of the Lillooet Cemetery. The Lillooet Community Foundation trust fund is administered by the British Columbia Interior Community Foundation and was established in 2007 to improve the social, cultural, artistic, educational and recreational well-being of the residents of Lillooet. During the year, the trust awarded community grants in the amount of $6,666 (2015 - $1,985). 23 District2016 of LillooetStatement SOFI of Financial Page 115 of 137Page 33 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 24. Municipal Finance Authority Debt Reserve Cash Deposits and Demand Notes The District issues debt instruments through the Municipal Finance Authority (MFA) of British Columbia. As a condition of these borrowings, a portion of the debt proceeds are withheld by the MFA in a debt reserve fund as cash deposits. These debt reserve funds may be used by the MFA if they do not have sufficient funds to meet the debt payment obligations of the participating municipalities. The District also executes demand notes in connection with each debt issue whereby the District may be required to loan certain amounts to the MFA. These demand notes are contingent in nature. The balances of the cash deposits and demand notes, which are not reported elsewhere in these financial statements, are as follows: 2016 2015 MFA Cash Deposits General Fund $ 11,900 $ 11,576 Sewer Fund 10,893 10,597 $ 22,793 $ 22,173 2016 2015 MFA Demand Notes General Fund $ 30,700 $ 30,700 Sewer Fund 27,306 27,306 $ 58,006 $ 58,006 24 District2016 of LillooetStatement SOFI of Financial Page 116 of 137Page 34 Information (SOFI) - Joni District of Lillooet Notes to the Financial Statements For the Year Ended December 31, 2016 25. Municipal Pension Plan The District and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The board of trustees, representing plan members and employers, is responsible for administering the plan, including investment of assets and administration of benefits. The plan is a multi-employer defined benefit pension plan. Basic pension benefits provided are based on a formula. As at December 31, 2015, the plan has about 189,000 active members and approximately 85,000 retired members. Active members include approximately 37,000 contributors from local government. The most recent actuarial valuation as at December 31, 2015, indicated a $2,224 million funding surplus for basic pension benefits. The next valuation will be December 31, 2018, with results available in 2019. Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plan. The District paid $97,504 for employer contributions to the plan in fiscal 2016 (2015 - $102,904) while employees contributed $84,782 to the plan in fiscal 2016 (2015 - $86,791). 26. Contingencies The District has been named as a defendant in various legal actions. No reserve or liability has been recorded regarding any of these legal actions or possible claims as the amount of loss, if any, is indeterminable. Settlement, if any, made with respect to these actions would be accounted for as a charge to expenses in the period in which any outcomes are known. 25 District2016 of LillooetStatement SOFI of Financial Page 117 of 137Page 35 Information (SOFI) - Joni Financial Information Regulation, Schedule 1 Checklist — Statement of Financial Information (SOFT) For the Corporation: Corporate Name: District of Lillooet Contact Name: Joni L'Heureux Fiscal Year End: December 31, 2016 Phone Number: (250) 256-4289 Date Submitted: May 2, 2017 E-mail: [email protected] For the Ministry: Ministry Name: Reviewer: Date Received: Deficiencies: Yes No 0 Date Reviewed: Deficiencies Addressed: Yes fl No Approved (SF0): Further Action Taken: Distribution: Legislative Library El Ministry Retention El FIR Schedule 1 Item Yes No N/A Comments Section General 1 (1) (a) Statement of assets and liabilities M 1 (1) (b) Operational statement El El 1 (1) (c) Schedule of debts 0 1 (1) (d) Schedule of guarantee and indemnity agreements 1 (1) (e) Schedule of employee remuneration and expenses 1 (1) (f) Schedule of suppliers of goods and services El 1 (3) Statements prepared on a 1 consolidated basis or for each fund, as appropriate 1 (4) Notes to the financial statements for 1 (5) the statements and schedules listed above 1 District2016 of LillooetStatement SOFI of Financial Page 118 of 137Page 36 Information (SOFI) - Joni FIR Comments Schedule 1 Item Yes No N/A Section Statement of Assets & Liabilities 2 6 A balance sheet prepared in accordance with GAAP or stated accounting principles / policies, III•0 and Consolidated Financial Statements ® Show changes in equity and surplus or deficit due to operations Operational Statement 3 (1) Prepared in accordance with GAAP or stated accounting principles / policies and consists of: D ® a Statement of Income or Consolidated Financial Statements Statement of Revenue and Expenditures, and ® a Statement of Changes in Financial Position 3 (2) ® The Statement of Changes in 3 (3) Financial Position may be El omitted if it provides no Page 4 of SOFI Report additional information ® The omission must be explained in the notes 3 (4) Community colleges, school districts, and municipalities must prepare a la El El Page 4 of SOFT Report Statement of Changes in Financial Position for the Capital Fund Schedule of Debts 4 (1) (a) List each long-term debt (secured by D 0 4 (2) debentures, mortgages, bonds, etc.), Note 10 to the Financial Statements stating the amount outstanding, the interest rate, and the maturity date 4 (1) (b) Identify debts covered by sinking funds or reserves and amounts in these accounts 4 (3) ® The schedule may be omitted if 4 (4) addressed under section 2 or 5 El and it provides no additional information ® The omission must be explained in a note to the schedule 2 District2016 of LillooetStatement SOFI of Financial Page 119 of 137Page 37 Information (SOFI) - Joni FIR Schedule 1 Item Yes No N/A Comments Section Schedule of Guarantee and Indemnity Agreements 5 (1) List financial agreements that required government approval prior to being given (see Guarantees and El• 0 Page 5 of SOFT Report Indemnities Regulation in FIA Guidance Package) 5 (2) State the entities involved, and the ED il specific amount involved if known 5 (3) ® The schedule may be omitted if 5 (4) addressed under section 2 or 4 and it provides no additional information El ® The omission must be explained in a note to the schedule Schedule of Remuneration and Expenses (See Guidance Package for suggested format) 6 (2) (a) List separately, by name and position, the total remuneration and the total expenses for each elected 0 Page 6 of SOFT Report official, member of the board of 0 directors, and employee appointed by Cabinet 6 (2) (b) List alphabetically each employee whose total remuneration exceeds $75,000 and the total expenses for la El Page 6 of SOFI Report each [excluding the persons listed under 6 (2) (a)] 6 (2) (c) Include a consolidated total for employees whose remuneration is 0 Page 6 of SOFI Report $75,000 or less [excluding the persons listed under 6 (2) (a)] 6 (2) (d) Reconcile or explain any difference between total remuneration in this Di Page 6 of SOFT Report schedule and related information in the operational statement 6 (3) Exclude personal information other than name, position, function or 0 Page 6 of SOFT Report remuneration and expenses of employees 3 District2016 of LillooetStatement SOFI of Financial Page 120 of 137Page 38 Information (SOFI) - Joni FIR Schedule 1 Item Yes No N/A Comments Section Schedule of Remuneration and Expenses (See Guidance Package for suggested format) 6 (6) Report the employer portion of El and CPP as a supplier payment to the Receiver General for Canada 0 Page 6 of SOFI Report rather than as employee remuneration 6 (7) (a) Include a statement of severance 6 (7) (b) agreements providing: 6 the number of severance agreements under which payment commenced in the fiscal year being reported on for n Page 6 of SOFI Report non-union employees, and 0 ® the range of equivalent months' compensation for them (see Guidance Package for suggested format) 6 (8) Provide the reason for omitting a statement of severance agreements in a note to the schedule of El remuneration and expenses Schedule of Suppliers of Goods or Services (See Guidance Package for suggested format) 7 (1) (a) List in alphabetical order all suppliers of goods and services who received 121 Page 7 of SOFI Report aggregate payments exceeding $25,000 7 (1) (b) Include a consolidated total of all payments to suppliers who received 0 1 Page 7 of SOFT Report $25,000 or less 7 (1) (c) Reconcile or explain any difference between the consolidated total and Di Page 7 of SOFI Report related figures in the operational statement 7 (2) (b) Include a statement of payments for the purposes of grants or 1 * Page 7 of SOFI Report contributions 4 District2016 of LillooetStatement SOFI of Financial Page 121 of 137Page 39 Information (SOFI) - Joni FIR Schedule 1 Item Yes No N/A Comments Section Inactive Corporations 8 (1) The ministry reports for the corporation if the corporation is not operating to the extent required to ri produce a SOFI 8 (2) (a) The ministry's report contains the statements and schedules required under section 1 (1), to the extent possible 8 (2) (b) The ministry's report contains a statement of the operational status of n the corporation (see Guidance Package regarding what to include) Approval of Financial Information 9 (1) Corporations other than municipalities — the SOFI is signed as approved by the board of directors or the governing body (see Guidance Package for example) 9 (2) Municipalities — the SOFT is approved by its council and by the officer assigned responsibility for DI Page 1 of SOH Report financial administration (see Guidance Package for example) 9 (3) A management report is included, signed by the head and chief financial officer, or by the municipal officer assigned responsibility for El El El Page 2 of SOFT Report financial administration (see examples in annual report at http://www.qov.bc.ca/cas/popt/) 9 (4) The management report explains the roles and responsibilities of the board of directors or governing body, 0 Page 2 of SOFI Report audit committee, management, and the auditors 9 (5) Signature approvals required in section 9 are for each of the 0 statements and schedules of Approval on Page 1 and Page 2 of SOFI Report financial information, not just the financial statements 5 District2016 of LillooetStatement SOFI of Financial Page 122 of 137Page 40 Information (SOFI) - Joni • THE CORPORATION OF THE 1hr !b. DISTRICT OF LILLOOET ARANTEF,D RUGGED COUNCIL L1'ORT DATE: April 24, 2017 TO: Mayor and Council FROM: Michael Roy, Chief Administrative Officer SUBJECT: Intergovernmental Working Group ATTACHMENT(S): 1 — Intergovernmental Working Group TOR STAFF RECOMMENDATION: THAT Council appoints [Insert name] to the Intergovernmental Working Group. PURPOSE: To update Council on recent development regarding representation on the Intergovernmental Working Group. BACKGROUND and DISCUSSON: The initial intent of the Intergovernmental Relations Working Group, being initiated by the Squamish-Lillooet Reginal District (SLRD), was that it would be a staff-level committee. However, Section 5 (Structure and Membership) of the Terms of Reference was left open so as not to preclude elected officials from participating. As requests went out to the various St'at'imc communities to participate and appoint a representative, the confirmed appointments have been elected officials and at the SLRD board meeting on April 19, 2017, the SLRD appointed a Board Director to the Intergovernmental Working Group. The first meeting of the Intergovernmental Working Group is scheduled for Monday May 8, 2017 from 10:00am to 12:00pm. COMMUNICATION: The SLRD will be advised of Council's decision. Intergovernmental Working Page 123 of 137 Group - Michael Roy, Chief CONCLUSION: As this working group is shifting away from being a staff level working group, Council should consider the appointment of an elected official to represent Lillooet on this working group in place of a staff representative. ALTERNATIVES TO STAFF RECOMMENDATION: 1. THAT Council accept the report for information. Intergovernmental Working Page 124 of 137 Group - Michael Roy, Chief Terms of Reference Inter-governmental Relations Working Group Reference Date: January 25, 2017 1. Background Over the course of 2014-16, the elected leadership of the District of Lillooet (DoL), Squamish-Lillooet Regional District (SLRD), and the six northern St’át’imc communities have held and championed a series of relationship-building meetings that have explored common interests, potential for future collaboration on a range of governmental issues, and reducing barriers to such collaboration. A short-list of priorities for collaboration has been developed from these meetings, and staff from the principal agencies has been mandated to continue the dialogue and planning towards these priorities. These Terms of Reference describe the mandate for this Working Group. 2. Principles The following principles, drawn from previous work of the District of Lillooet (DoL), Squamish-Lillooet Regional District (SLRD), and the six northern St’át’imc communities, shall guide the Working Group: Mutual Respect Collaborative Shared Responsibility Generosity Honour and Integrity Transparency Tradition Courage Equity and Inclusiveness 3. Purpose The signatories of this Terms of Reference (ToR) share the common objective of building relationships and improving communication between the Squamish-Lillooet Regional District (SLRD), District of Lillooet (DoL) and Northern St’át’imc. The signatories share the intention of improving communication and fostering more co-operative relationships in an effort to co-create a thriving, just, sustainable and resilient future for the region. The signatories agree that they will meet as required to support elected leadership from the SLRD, DoL and Northern St’át’imc to further their common objectives and goals. The working group will serve as a forum in which members can share government relations- related information, while furthering an understanding of each other’s respective goals and activities. Intergovernmental Working Page 125 of 137 Group - Michael Roy, Chief This Working Group is formed as an information exchange and coordination body that develops recommendations that are brought back to respective leadership for consideration. The Working Group is not a steering committee or a decision-making body. Specific member responsibilities are outlined in Section 6: Roles and Responsibilities. 4. Term This ToR is effective from at the first official meeting of the Working Group and will be ongoing until terminated by agreement between the signatories. 5. Structure and Membership The region of focus is the Northern SLRD/Northern St’at’imc Territory. Representatives from the following local and Northern St’át’imc governments and related organizations shall be invited to participate in the Working Group: District of Lillooet Squamish-Lillooet Regional District Xwisten (Bridge River Indian Band) Tsal’alh (Seton Lake Indian Band) Xaxli’p (Fountain Indian Band) T’it’q’et (Lillooet Indian Band) and / or P’egp’ig’lha Council Sekw’el’wás (Cayoose Creek Indian Band) Ts’kw’aylaxw (Pavilion Indian Band) Lillooet Tribal Council 6. Roles and Responsibilities Signatories are committed to improved relationships between members’ governments, staff and communities. They agree to regularly attend meetings, take part in events when possible, and read the materials sent out in advance of the meetings to help provide informed feedback. Meeting coordination, recording and Chair responsibilities will rotate among members of the Working Group. To promote consistency without undue burden on any one organization or individual, the committee will elect three co-Chairs for a one year term. The lead-Chair position will rotate between the co-chairs every four months. It is the responsibility of each organization’s representative to keep his or her leadership apprised as to the work of the organizing committee and to obtain the necessary approvals as required. Intergovernmental Working Page 126 of 137 Group - Michael Roy, Chief 7. Process Bringing together diverse partners and stakeholders with little history of collaboration, different (and sometimes competing) goals, and distinct values, beliefs, worldviews, and ways of doing things will be a complex undertaking. Meetings should be designed to be inclusive and respectful of the diverse nature of the group, with careful attention paid to cultural sensitivities and differences. Further, they should provide a framework that strengthens each participant’s ability to see intergovernmental relations as an interconnected system, including providing opportunities for shared learning, listening, reflection and generative conversations. Meetings The Working Group will meet monthly, or as-need basis, in person or by teleconference; and will strive to hold at least one annual face-to-face meeting. Meetings will be attended by Working Group members only. Special guests or experts may be invited by the Working Group from time to time. Members will be given appropriate notice of scheduled meetings and receive an agenda and other necessary materials prior to the meetings by the Working Group Chair. Meeting notes will be the responsibility of the Working Group member assigned to the task for each particular meeting. Notes will be shared with the Working Group via email following each meeting. Each meeting will begin with a review of the previous meeting’s notes to ensure accuracy. The location of the meetings will rotate around the northern region between member communities as agreed to when setting meetings. 8. Communications In order to promote candid, open and respectful dialogue, meetings will be confidential. Only official spokespeople for the Member organizations, in consultation with one another, will act as spokespeople. No social media or public communications will take place based on the meetings without joint consent of the Member organizations. A communications plan may be developed by the Members, at the discretion of the elected leadership of the Member organizations. 9. Funding Each participating Member organization will be responsible for covering all meeting and travel-related expenses for their respective Working Group representatives. Project-specific budgets shall be established with cost allocations mutually agreed upon in advance by the Member organizations. At the discretion of the elected leadership of Intergovernmental Working Page 127 of 137 Group - Michael Roy, Chief the Member organizations, the Working Group may also explore the potential of grant funding to support specific joint projects. 10. Amendment, Modification or Variation These ToR may be amended, varied or modified in writing after consultation and agreement by Working Group members. Intergovernmental Working Page 128 of 137 Group - Michael Roy, Chief Addendum: 2017 Specific Objectives for the Working Group These objectives include: Drafting a multi-party Protocol Agreement for Communication and Cooperation; Developing processes to facilitate ongoing inter-governmental communication and coordination of shared priorities; and Co-organizing a Leadership Forum where elected officials from all participating governments can review, refine and adopt the draft documents prepared by the Working Group. Intergovernmental Working Page 129 of 137 Group - Michael Roy, Chief THE CORPORATION OF THE DISTRICT OF LILLOOET COUNCIL REM,T DATE: April 5, 2017 TO: Mayor and Council FROM: Michael Roy, CAO SUBJECT: Municipal and Regional District Tax (MRDT) — CCCTA Request STAFF RECOMMENDATION: THAT Council provide a letter of support for the MRDT to Cariboo Chilcotin Coast Tourism Association. PURPOSE: At the March 20, 2017 Council meeting, Amy Thacker and Pat Corbett with Cariboo Chilcotin Coast Tourism Association ("CCCTA") appeared as a delegation requesting a letter of support for the MRDT (additional hotel tax) application. The request was referred to Administration to prepare a report for Council. BACKGROUND and DISCUSSON: The purpose of the MRDT Program is to fund tourism marketing, programs and projects. The MRDT has the following principles: • Effective tourism marketing, programs and projects • Effective local-level stakeholder support, and inter-community collaboration • Marketing efforts that are coordinated and complementary to provincial marketing strategies and tactics • Fiscal prudence and accountability Funds from the MRDT program should augment current funding and cannot be used to replace existing sources of tourism funding in a community. The MRDT Program works by requesting the Province to levy the tax on behalf of the applicant in a designated accommodation area. The tax applies to purchases of taxable accommodation within the designated accommodation area. The tax is collected by the Province on behalf of the designated recipient. Funds equal to the tax collected in the designated accommodation area minus the Province's administration fee are forwarded to the designated recipient on a monthly basis. For new and renewal applications, the tax is implemented for a period of five years. To extend the tax for an additional five-year period, a designated recipient must re-apply. Municipal and Regional Page 130 of 137 District Tax (MRDT) - All recipients of the MRDT funds must account annually to the Province on how the MRDT program funds are spent. If the tax rate requested is 2%, the net amount after the Provincial fee is forwarded to the designated recipient. If 3% is requested the net amount after the Provincial fee and the 0.2% for the provincially-led program to support tourism events is forwarded to the designated recipient. To have the tax in place the Province requires new applications to be submitted at least nine months in advance of the desired effective date. More details on the MRDT program can be found at the following website http://www.destinationbc.ca/BC-Tourism-Industry/Municipal-and-Regional-District-Tax- Proqram.aspx. The site also includes a MRDT FAQ and a Municipal and Regional District Tax Program Requirements document. Council's Goals and Objectives include the examination of the feasibility of a "accommodation tax" to raise revenues for tourist promotions. Providing the letter of support to CCCTA and a successful application of the MRDT would mean that the MRDT funding is not available for the District of Lillooet to utilize for additional tourist promotion and would be reliant on the CCCTA to adequately promote tourism for Lillooet or increasing tax dollars spent on tourism promotion. The MRDT program allows municipalities or regional districts to either administer the MRDT directly or delegate administration to a service provider, such as a destination marketing organization. The municipality or regional district remains the designated recipient and remains fully responsible for compliance with all MRDT program requirements. The CCCTA is looking to establish the MRDT for the region that they cover. So, far we are only aware that the City of Quesnel has declined to support the application and they are in the process of pursing the MRDT as a source of revenue to support tourism promotion coordinated by the City. In discussions with staff at Quesnel, they have indicated that strategically they can still use their funds to partner on projects with the CCCTA, where it makes sense for them to do so, but not on projects that promote areas that have little impact on tourism to Quesnel. They see more value in having the MRDT controlled locally then compared to the CCCTA model where there might be one (1) local representative on the committee established to oversee the MRDT initiative. The CCCTA is a DMO that covers a large area across central British Columbia from the Rocky and Cariboo Mountains west to the Pacific Coast. The CCCTA tourism plan calls for MRDT to be collected from accommodators within the CCCTA boundaries which include: • Cariboo Regional District • Central Coast Regional District • Thompson-Nicola Regional District — Area E • Squamish-Lillooet Regional District — Area A & B • Fraser-Fort George Regional District — Area E • Bulkley-Nechako Reginal District — Area E • Kitimat-Stikine Regional District — Area C, part 2 Municipal and Regional Page 131 of 137 District Tax (MRDT) - District of Lillooet District of Wells City of Quesnel (declined to support application) City of Williams Lake District of 100 Mile House Village of Clinton The CCCTA tourism plan for the MRDT has the following priorities: Marketing 1. Invest in approved third-party rights usage media, including video b-roll and still images on behalf of and for the use of all stakeholders, communities and product experiences in the region. 2. Increase regional branded marketing activities to increase awareness, interest and conversion from existing short-haul and International markets. 3. Support the development and promotion of key travel corridors to and throughout the region, for example the Gold Rush Trail. 4. Fully use the Open Pool funds to extend the reach and impact of marketing activities within existing markets for communities within the region. 5. Deliver targeted marketing campaigns to drive increased room occupancy and rates. Remarkable Experiences 6. Support a warm welcome and quality experience for visitors, through increased training of frontline and visitor information centre staff. 7. Advocate to improve the transportation system to provide more convenient, affordable travel to and throughout the region including road, rail, air and ferry access. 8. Develop a signage strategy to improve marketing of off-highway routes Tourism Planning and Management 9. Increase funding to enable an increase in destination development and marketing activities. 10. Secure dedicated resources to assist with executing and evolving the plan and ensuring stakeholder engagement. 11. Ensure stakeholders are engaged in the evolution and execution of the plan. 12. Implement research and performance monitoring and evaluation to guide business decision making. Destination and Industry Development 13. Support the development of tourism assets and product experiences throughout the region. 14. More fully support the development of the tourism industry knowledge and business effectiveness throughout the region. The CCCTA governance structure for the MRDT is the creation of a MRDT Marketing Committee, consisting of accommodators across the region. The CCCTA also indicated that other entities could become involved through a Destination Marketing Fee ("DMF"). A DMF is a way for other businesses to be able to be involved in the MRDT Marketing Committee and unlike the MRDT Program is a voluntary fee. Municipal and Regional Page 132 of 137 District Tax (MRDT) - The MRDT Marketing Committee is responsible for monitoring the development and execution of MRDT plans and programs, separate and distinct from the regular CCCTA marketing strategies. The MRDT Marketing will include the CCCTA CEO, a minimum of one CCCTA board member and one MRDT stakeholder from each MRDT Area (9 areas). The MRDT areas have been identified by industry using visitor travel patterns, as opposed to political boundaries. Terms will be for three (3) years, with 1/3 changing every year. Each MRDT area will have one vote towards how the collected funds will be utilized to promote the region covered by the MRDT Program. CONCLUSION: Going with CCCTA is the simplest for the District, as the District has limited resources available to implement the MRDT. This option would require no resources, financial or labour, from the District to implement the tax. Should the Council decide that the District should implement the MRDT Program, in place of CCCTA and the District successfully implements the MRDT, the funds can be used to provide tourism promotion for the District of Lillooet or where deemed beneficial can be used to partner with the CCCTA or other similar organizations to deliver tourism related programs. To implement an MRDT the District will require resources to complete the requirements of the application. There are up to thirteen (13) specific actions required to complete the MRDT application, which include a Five-year Strategic Business Plan, consultation and support for the MRDT. For a community the size of Lillooet, the challenge becomes having the resources to implement and maintain the program. To successfully implement the program, the District would need to hire someone to run the program (staff or contractor) and these costs would reduce the available funds to promote tourism for Lillooet. CCCTA already has staff so more of the funds generated from the MRDT Program could go towards tourism programs and initiatives. Council can decide to go with CCCTA and evaluate how the program is working and how it benefits Lillooet during the first five-years. Prior to renewal of the program for a second five-years, Council could then make a decision on either continuing to support CCCTA or to initiate a more localized MRDT Program. ALTERNATIVES TO STAFF RECOMMENDATION: 1. THAT, Council advise the Cariboo Chilcotin Coast Tourism Association that the District of Lillooet will not be providing a letter of support for the MRDT as the District of Lillooet will be applying to implement the MRDT Program; FURTHER THAT, the District would be open to partner with Cariboo Chilcotin Coast Tourism Association on initiatives that are beneficial to the District of Lillooet. Municipal and Regional Page 133 of 137 District Tax (MRDT) - 2. THAT, Council advises the Cariboo Chilcotin Coast Tourism Association that the District of Lillooet will not be providing a letter of support. FURTHER THAT, the Council accepts this report for information. Municipal and Regional Page 134 of 137 District Tax (MRDT) - DISTRICT OF LILLOOET BYLAW NO. 449 A bylaw for levying of Property Tax Rates for Municipal, Hospital And Regional District Purposes for the Year 2017 The Council of the District of Lillooet, in open meeting assembled, enacts as follows: 1. This bylaw may be cited as “Tax Rates Bylaw 2017, No. 449”. 2. The following rates are hereby imposed and levied for the year 2017: i. For all lawful general purposes of the municipality on the value of land and improvements taxable for general municipal purposes, rates appearing in Column “A” of the Schedule attached hereto and forming a part hereof, ii. For purposes of the Thompson Regional Hospital District on the value of land and improvements taxable for Regional Hospital District purposes, rates appearing in Column “B” of the Schedule attached hereto and forming a part hereof, iii. For purposes of the Squamish Lillooet Regional District on the value of land and improvements taxable for Regional District purposes, rates appearing in Column “C” of the Schedule attached hereto and forming a part hereof, iv. For purposes of the Squamish Lillooet Regional District on the value of improvements only taxable for Regional District purposes, rates appearing in Column “D” of the Schedule attached hereto and forming a part hereof, 3. The minimum amount of taxation upon a parcel of real property shall be One Dollar ($1.00). 4. Subject to the Interpretation Act, the due date for payment of Property Taxes is 4:30 p.m. on July 4, 2017. Any payments received after this date will be subject to penalty. No exceptions will be made. READ A FIRST TIME on the 18th day of April, 2017. READ A SECOND on the 18th day of April, 2017. READ A THIRD TIME on the 18th day of April, 2017. FINALLY PASSED AND ADOPTED on the Mayor Deputy Corporate Officer Tax Rates Bylaw 2017, No. Page 135 of 137 449 “Bylaw 2017, No. 449” Page 2 DISTRICT OF LILLOOET Schedule "A" of Bylaw 449 - 2017 2017 Tax Rates (Dollars of Tax per $1,000 of Assessed Taxable Value) Tax Rates for Tax Rates for Property Taxes Collected on Behalf Municipal of Other Taxing Authorities Property Taxes "A" "B" "C" "D" Thompson Squamish- Regional Lillooet Squamish- Municipal - Hospital Regional Lillooet Regional Property Class General & Debt District District District (Land & (Improvements Improvements) Only) 01 - Residential 5.5212 0.5095 0.7168 0.0786 02 - Utility 46.9305 1.7833 2.5088 0.2750 04 - Major Industry 29.8147 1.7323 2.4372 0.2672 05 - Light Industry 18.7722 1.7323 2.4372 0.2672 06 - Business 18.7722 1.2483 1.7562 0.1925 08 - Recreation/Non-Profit 5.5212 0.5095 0.7168 0.0786 09 - Farm 5.5212 0.5095 0.7168 0.0786 Tax Rates Bylaw 2017, No. Page 136 of 137 449 DISTRICT OF LILLOOET Schedule "A" of Bylaw 449 - 2017 2017 Tax Rates (Dollars of Tax per $1,000 of Assessed Taxable Value) Tax Rates for Tax Rates for Property Taxes Collected on Behalf of Other Taxing Municipal Property Authorities Taxes "A" "B" "C" "D" Thompson Municipal - General & Regional Squamish-Lillooet Squamish-Lillooet Property Class Debt Hospital District Regional District Regional District (Land & Improvements) (Improvements Only) 01 - Residential 5.5212 0.5095 0.7168 0.0786 02 - Utility 46.9305 1.7833 2.5088 0.2750 04 - Major Industry 29.8147 1.7323 2.4372 0.2672 05 - Light Industry 18.7722 1.7323 2.4372 0.2672 06 - Business 18.7722 1.2483 1.7562 0.1925 08 - Recreation/Non-Profit 5.5212 0.5095 0.7168 0.0786 09 - Farm 5.5212 0.5095 0.7168 0.0786 Tax Rates Bylaw 2017, No. Page 137 of 137 449