2018 Statement of Financial Information

Columbia Shuswap Regional District - May 2017 1 Columbia Shuswap Regional District

Statement of Financial Information Approval

The undersigned represents the Board of Directors of the Columbia Shuswap Regional District and approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act.

^Vvov^_. Rhona Martin Chair, Columbia Shuswap Regional District Date: ra i^,7^i^

Prepared under the Financial Information Regulation, Schedule 1, subsection 9(2) Columbia Shuswap Regional District

Management Report

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

Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced. The Board of Directors is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control, including reviewing and approving the financial statements.

The external auditors, BDO Canada LLP, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the regional district's system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly.

On behalf of the Columbia Shuswap Regional District,

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JodFPierce Manager, Financial Services Date: a^ is, ^^

Prepared under the Financial Information Regulation, Schedule 1, subsection 9(3) Columbia Shuswap Regional District

Schedule of Guarantee and Indemnity Agreements

The Columbia Shuswap Regional District has not given any guarantees or indemnities under the Guarantees and Indemnities regulation.

• Prepared under the Financial Information Regulation, Schedule 1, subsection 5(4)

Statement of Severance Agreements

There were no severance agreements made between the Columbia Shuswap Regional District and its non-unionized employees during fiscal year 2018.

• Prepared under the Financial Information Regulation, Schedule 1, subsection 6(8)

Statement of Financial Information Approval

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

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JodVPierce, CPA, CGA Manager, Financial Services Date:^/ 12-/i^

Prepared under the Financial Information Regulation, Schedule 1, subsection 9 Columbia Shuswap Regional District

SCHEDULE OF REMUNERATION AND EXPENSES - 2018

EXPENSES PAID TO NAME REMUNERATION AND ON BEHALF OF: (Inclusive of Taxable Benefits) 1: ELECTED OFFICIALS

BROOKS-HILL, David Director, Area B (October - December) 2,502 1,706 CANNON, Debra Alternate Director, City of (October - December) 326 30 CATHCART, Karen Director, Area A 21,356 7,206 CROSS, Steven Alternate Director, City of Revelstoke (October - December) 200 25 DEMENOK, Paul Director, Area C 27,243 13,196 DIES, Jennifer Alternate Director, Area C (October - December) 208 43 ELIASON, Chad Director, City of Salmon Arm 14,056 178 FLYNN, Kevin Director, City of Salmon Arm 14,519 386 KNAAK, Stephanie Alternate Director, Electoral Area A 955 596 LAVERY, Tim Alternate Director, City of Salmon Arm 1,400 145 MAKAYEV, Malcolm Alternate Director, District of 726 50 MARTIN, Rhona Chair, Area E 56,342 14,978 MCKEE, Mark Director, City of Revelstoke (January - October) 13,573 1,571 MISSEGHERS, Robert Alternate Director, Area F (January - October) 6,552 905 MORGAN, Larry Director, Area F (January - October) 14,966 3,475 MOSS, Caleb Director. Town of Golden 14,623 1,785 OSZUST, Ron Alternate Director, Town of Golden 660 1,095 PARKER, Loni Director, Area B (January - October) 22,568 7,140 PARKIN, Andrew Alternate Director, Area B (October - December) 469 440 RYSZ, Terry Director, District of Sicamous 14,711 642 SIMPSON, Jay Director, Area F (October - December) 2,644 691 STUART, Doug Alternate Director, Area B (January - October) 200 SULZ, Gary Director, City of Revelstoke (October - December) 1,967 512 TALBOT, Rene Director, Area D 29,285 13,311 TARRY, Jeffrey Alternate Director, Area F (October - December) 200 25 WALLACE-RICHMOND, Louise Alternate Director, City of Salmon Arm (January • October) 800 25

TOTAL - ELECTED OFFICIALS $ 263,050 1_ 70,156

EMPLOYEES EARNING MORE THAN $75,000

CHRISTIE, Gerald Manager, Development Services 125,259 7,099 COUBROUGH, Sean Assistant Regional Fire Chief 104,176 8,547 CYR, Robyn Manager, Shuswap Tourism/Economic Development Officer 101,723 15,254 DODD, Dennis Utilities Coordinator 79,971 1,694 HAMILTON, Charles Chief Administrative Officer 230,226 8,159 HAINES, Sheena Deputy Treasurer, Financial Services 93,854 3,669 KASSA, Hamish Environmental Services Coordinator 78,248 5,335 LANGLOIS, Terry Team Leader, Utilities 97,345 2,199 MOONEY, Darcy Manager, Operations Management 134,214 3,216 NITCHIE, Ryan Team Leader, Community Services 88,340 5,664 PAIEMENT, Corey Team Leader, Development Services 109,354 1,546 PASSMORE, Dan Senior Planner 76,454 174 PAYNE, Brad Manager, IT/GIS Services 94,284 1,946 PIERCE, Jodi Manager, Financial Services 132,927 4,198 SHYKORA, Lynda Deputy Manager, Corporate Administration Services 94,241 182 SUTHERLAND, Derek Team Leader, Protective Services 116,001 4,982 VAN NOSTRAND, Ben Team Leader, Environmental Health Services 94,352 2,948 WALKER, Isaac Waste Management Facilities Superintendent 78,040 3,670

TOTAL - SPECIFIED EMPLOYEES 1,929,009 $ 80,483

CONSOLIDATED TOTAL of all Other Employees (i.e. earning less than $75,000) 2,323,274 66,353

TOTAL.EMPLOYEES 4,252,282 146,836

Prepared under the Financial Information Regulation, Schedule 1, section 6(2), (3), (4), (5) and (6) Columbia Shuswap Regional District

3: RECONCILIATION OF REMUNERATION AND EXPENSES FOR THE YEAR 2018

Total Remuneration - Elected Officials $ 263,050

Total Remuneration - Other Employees 4,252,282

SUBTOTAL: 4,515,333

RECONCILING ITEMS Non taxable benefits, employer portion of statutory deductions and accruals 919,232

TOTAL PER CONSOLIDATED STATEMENT OF FINANCIAL $ 5,434,565 ACTIVITIES - EXPENDITURES (Note 13)*

*Note 13: Expenditures by Object - part of Salaries, Wages and Benefits / Travel

Prepared under the Financial Information Regulation, Schedule 1, section 6 (2), (3), (4), (5) and (6) Columbia Shuswap Regional District

SCHEDULE OF PAYMENTS FOR THE PROVISION OF GOODS AND SERVICES - 2018

SCHEDULE - A:

AMOUNTS EXCEEDING $25,000

1089472 BC LTD. 60,590 478868 BC LTD. 0/A MCDIARMID CONSTRUCTION 633,027 A & B CONTRACTING (620241 BC LTD.) 453,753 ADVANTAGE ROOFING LTD 27,825 ASPHALT VALLEY PAVING SERVICES 94,088 ASSOCIATED FIRE & SAFETI' 112,381 BC HYDRO 315,739 BILL'S BOTTLE DEPOT LTD. 102,380 BKC INC 175,350 BLACK PRESS GROUP LTD. 67,259 BRUCE LANDSCAPING AND EXCAVATING 41,040 BWP CONSULTING INC 85,491 C CAN STORE INC. 51,266 C. JANZEN MANAGEMENT 40,216 C.MUNK MANAGEMENT 107,978 CDW CANADA INC. 75,217 CEDARDALE ENTERPRISES LTD 75,554 CITY ELECTRIC SUPPLY 37,081 CIT/ OF SALMON ARM 31,262 CIT/ OF SURREY 62,024 CITA/IEW A DIVISION OF N HARRIS 30,959 CLEANSITE MANAGEMENT 181,929 COPPER ISLAND DIVING 26,192 CUPE LOCAL 1908 48,979 DESTINATION THINK!PROFESSIONAL 184,384 DICK LUCKY 30,000 ESRI CANADA LTD. 59,541 EXECUTIVE FLIGHT CENTRE 303,015 FIRESTORM ENTERPRISES LTD 25,668 FLETCHER PAIN E ASSOCIATES LTD. 38,619 FLYING W TRAIL RIDES LTD. 43,701 FORTIS BC - NATURAL GAS 25,338 FRASER BASIN COUNCIL SOCIETY 26,290 GENTECH ENGINEERING INC. 171,886 GOLDEN BOTTLE DEPOT 27,950 GOLLING GARRY 27,634 HIGH IMPACT SIGNS & DESIGNS 25,758 INSURANCE CORPORATION OF B.C. 73,159 INTERCITY RECYCLE LTD. 72,497 INTERIOR RADIATION PROTECTION SERVICES 79,065 INTERIOR UTILITY MANAGEMENT 565,152 JC KING CONTRACTING ING 27,935 K9 CONTROL 46,905 KERR WOOD LEIDAL ASSOCIATES LTD. 88,757 KYLE DEARING CONSULTING 60,461 LARCH LANDSCAPE ARCHITECTURE 35,132 LAVERNE TURNER CONTRACTING LTD. 31,111 LB CHAPMAN CONSTRUCTION LTD. 483,646 LESSARD EXCAVATING LTD. 68,477 LIDSTONE & COMPANY 98,010 MCELHANNEY CONSULTING SERVICES LTD. 115,393 MEARL'S MACHINE WORKS LTD. 41,713 MINISTER OF FINANCE 57,701 MORROW BIOSCIENCE LTD. 128,875 MOUNCE HOLDINGS INC. 102,884 MOUNTAIN SIDE EARTHWORKS LTD. 191,724 MOUNTAIN VIEW ELECTRIC LTD. 41,128 MUNICIPAL INSURANCE ASSOC. OF B.C. 234,115 MURDY&MCALLISTER 91,025 MURRAY HILLSON LOGGING LTD. 628,070 NEWFOUND LANDSCAPING CORP. 106,887 OLSON PROJECTS LTD. 175,128 ON GRADE CONSTRUCTION 26,542 OPUS INTERNATIONAL CONSULTANTS (CANADA) 105,593 PACIFIC BLUE CROSS 269,162 PEARSON TRANSPORT LTD. 47,021 PENSION CORPORATION 671,484 PHOENIX BENEFITS SOLUTIONS INC. 39,408 PUTNEYREX 33,818 Columbia Shuswap Regional District

SCHEDULE OF PAYMENTS FOR THE PROVISION OF GOODS AND SERVICES - 2018

SCHEDULE - A:

AMOUNTS EXCEEDING $25,000

R.B.W. FORESTRY & LANDSCAPE CO 100,738 RAMTECH ENVIRONMENTAL PRODUCTS 57,449 RCAP LEASING 46,737 RE-MATT INC. 46,119 READING GARY 173,708 RECEIVER GENERAL 1,329,894 RECYCLING SOLUTIONS 173,263 REGIONAL DISTRICT OF CENTRAL 94,321 REVELSTOKE BOTTLE DEPOT 60,858 REVOLUTION ENVIRONMENTAL SOLUTIONS LP 63,136 RICOH CANADA INC. 149,979 ROCKY MOUNTAIN PHOENIX 244,959 SALMON ARM SECURITY 146,024 SCV CONTRACTORS CORPORATION 884,625 SHADE SAILS CANADA INC 26,947 SHAMROCK MOUNTAIN BUILDING LTD 44,288 SHUSWAP BIRD OF PREY LTD. 68,150 SHUSWAP COUNTRY BUILDERS LTD. 62,842 SHUSWAP HUT AND TRAIL ALLIANCE SOCIETY 102,134 SHUSWAP MARINE FREIGHT 2016 LTD. 40,425 SHUSWAP PARKS PATROL 43,239 SHUSWAP PROPERTY MAINTENANCE (0801681 BC 25,835 SIVERTZ KIEHLBAUCH 43,100 SOURCE ELECTRICAL SERVICES LTD. 36,843 SPOONER INDUSTRIAL LTD. 68,948 STARTEC REFRIGERATION SERVICES LTD. 125,325 STEWART MCDANNOLD STUART 38,380 STRAIN FRANK 543,227 T238 ENTERPRISES LTD. 27,379 TELUS COMMUNICATIONS (BC) INC. 87,525 TETRA TECH CANADA INC. 44,467 TOTAL OFFICE SUPPLY LTD. 41,980 TOWN OF GOLDEN 26,575 TRUEFORM CONTRACTING 35,159 TURN-KEY CONTROLS 119,161 U.S. BANK 272,754 URBAN SYSTEMS LTD. 87,211 VALLEY BLACKTOP 31,481 VELLA RADIOLINKS LTD. 56,997 WESTERN WATER ASSOCIATES LTD 231,463 WESTREKGEOTECHNICAL SERVICES LTD 34,596 WHITEVALE BACKHOE 53,511 WILDWOOD RESOURCES LTD. 34,071 WORKERS' COMPENSATION BOARD OF B.C. 84,350 WOZAIR LEASING LTD. 96,382 XCG CONSULTING LIMITED 47,924 ZAICHKOWSKY CONSTRUCTION 38,047 ZAICHKOWSKY MARC 28,331

SUB-TOTAL: $ 16,086,202

ALL SUPPLIERS WITH AMOUNTS LESS THAN $25,000 2,828,704

TOTAL PAYMENTS TO SUPPLIERS FOR THE PROVISION OF $ 17,914,906 GOODS & SERVICES FOR 2018 Columbia Shuswap Regional District

SCHEDULE OF PAYMENTS FOR THE PROVISION OF GOODS AND SERVICES .2018

SCHEDULE - B:

GRANTS AND CONTRIBUTIONS

EXCEEDING $25,000

BLIND BAY COMMUNITY HALL SOCIETY 60,725 CITY OF REVELSTOKE 1,093,680 CITY OF SALMON ARM 21 8,084 COLUMBIA ELECTORAL AREA A TV REBROADCASTING 65,000 COLUMBIA SHUSWAP INVASIVE SPECIES SOCIETY 100,500 DISTRICT OF SICAMOUS 424,635 EAGLE VALLEY TRANSPORTATION SOCIETY 25,000 FRASER BASIN COUNCIL 167,000 GOLDEN & DISTRICT HIST. SOC. 55,500 GOLDEN COMMUNITY SOCIAL SERVICES CO-OP 30,000 GOLDEN SNOWMOBILE CLUB 30,000 LAKEVIEW COMMUNITY CENTRE SOCIETY 27,887 NORTH & SOUTH SHUSWAP COMMUNITY RESOURCES ASSOC 25,000 NORTH SHUSWAP CHAMBER OF COMMERCE 29,500 NORTH SHUSWAP FIRST RESPONDER SOCIETY 27,000 OKANAGAN REGIONAL LIBRARY 1,123,626 REVELSTOKE GOLF CLUB 80,000 SHUSWAP HUT & TRAIL ALLIANCE SOCIETY 41,534 SHUSWAP LIFEBOAT SOCIETY 25,250 SHUSWAP VOLUNTEER SEARCH & RESCUE 80,000 SICAMOUS & DIST. REC. CENTRE 373,728 SOUTH SHUSWAP CANADA DAY SOCIETY 25,000 SOUTH SHUSWAP CHAMBER OF COMMERCE 41,000 SOUTH SHUSWAP FIRST RESPONDERS ASSOCIATION 50,000 STERILE INSECT RELEASE PROGRAM 66,401 TOWN OF GOLDEN 1,030,703

SUB-TOTAL: $ 5,316,753

CONSOLIDATED TOTAL OF GRANTS & CONTRIBUTIONS 379,448 LESS THAN $25,000

TOTAL GRANTS & CONTRIBUTIONS PAID IN 2018 $ 5,696,202

Prepared under the Financial Information Regulations, Schedule 1, section 7 and the Financial Information Act, section 2. Columbia Shuswap Regional District

RECONCILIATION OF THE SCHEDULES FOR THE PROVISION OF GOODS & SERVICES FOR THE YEAR 2018

Schedules A & B

Total of aggregate payments exceeding $25,000 paid to suppliers $ 15,086,202

Consolidated total of payments of $25,000 or less paid to suppliers 2,828,704

Consolidated total of grants and contributions exceeding $25,000 5,316,753

Consolidated total of grants and contributions less than $25,000 379,448

TOTAL: $ 23,611,107

RECONCILIATION NOTE: The operational statement presented in accordance with Financial Information Regulation, Schedule 1, section 3 (1)(a) has been prepared in accordance with generally accepted accounting principles for British Columbia local governments, and expenditures have been accounted for in the period the goods and services are acquired and liability received. The schedule of payments for the Provision of Goods and Services indicates payments made in the year 2018 and therefore cannot be reconciled with the statement required in section 3.

Prepared under the Financial Information Regulation, Schedule 1, section 7 and the Financial Information Act, section 2.