Surrey Public Library Board Regular Meeting April 9, 2020 at 7:00 p.m. Microsoft Teams Teleconference
AGENDA PAGE
1. CALL TO ORDER
2. MOTION TO ADOPT THE AGENDA
3. MOTION TO ADOPT THE CONSENT AGENDA Note: Trustees may adopt in one motion all items appearing in the Consent agenda or, prior to the vote, request an item be removed from the Consent agenda for discussion, voting in opposition to a recommendation, or declaring a conflict of interest with an item.
Documents & Reports: a) Minutes of February 27, 2020 Regular Meeting of the Surrey Public Library Board 1-3 b) Financial Statement for the period ending February 29, 2020. 4
Correspondence: a) Public Library Operating Grants – Grant Award Letter, March 31, 2020. 5-7
4. UNFINISHED BUSINESS a) Advocacy Plan – deferred to next meeting
5. NEW BUSINESS a) 2019 Audited Financial Statements and Audit Findings – Director Administrative Services & 8-42 BDO Canada LLP Recommended motion to approve 2019 Audited Financial Statements b) Ratification of March 15, 2020 email vote re: Library Closure for COVID-19. MOTION: The Surrey Libraries Board of Trustees recommend the closure of all Surrey Library branches in response to the Covid-19 pandemic risk management in tandem with the City of Surrey’s closure of all public civic facilities in the City. This closure will be indefinitely until such time that the City of Surrey’s pandemic planning committee reopens the City’s public civic facilities. c) Board Development Session (February 29, 2020) Debrief 43-44
6. INFORMATION ITEMS a) 2019 Fund Development Report 45-49 b) Draft 2019 Annual Report 50-69 c) 2020 Public Libraries Provincial Grant allocations 70-82
Our Mission: We connect people, spark curiosity, and inspire learning.
Upcoming Events: Cancelled due to COVID-19
7. NEXT LIBRARY BOARD MEETING June 25, 2020 at 7:00 p.m. at the Newton Branch.
8. MOTION TO MOVE IN CAMERA The Board proposes a motion to move in camera, pursuant to Section 90 of the Community Charter to approve minutes of the February 27, 2020 in camera meeting, minutes of the March 25, 2020 special in camera meeting, and receive an update of the COVID-19 pandemic staffing plan.
9. ADJOURNMENT
Time allotted 60 minutes Surrey Public Library Board Regular Meeting February 27, 2020 at 7:00 p.m. Surrey Libraries – Fleetwood Branch 15996 -84 Avenue Surrey, B.C. Present: Trustees Chang, Cumming, Dhesa, Hearty, Herrmann, Hong, Kendler, Sahota, Saran, Singh, Zhen Regrets: Trustee Mann, Councillor Hundial Staff: Surinder Bhogal, Chief Librarian Michael Ho, Director, Administrative Services Kristen Andrews, Director, Public Services Melanie Reynolds, Administrative Coordinator Observing: Sandra Cole, CUPE 402-02
MINUTES
1. CALL TO ORDER The February 27, 2020 Regular Meeting of the Surrey Public Library Board was called to order at 7:00 p.m.
2. MOTION TO ADOPT THE AGENDA
“That the Board adopts the agenda for its regular meeting scheduled for February 27, 2020.”
Trustee Cumming moved and Trustee Chang seconded - CARRIED
3. MOTION TO MOVE IN CAMERA
“The Board proposes a motion to move in camera, pursuant to Section 90 of the Community Charter, specifically to discuss the Chief Librarian 2019 performance review.”
Trustee Hearty moved and Trustee Kendler seconded - CARRIED
The Board concluded the in camera meeting at 7:36 pm and resumed to the regular meeting business.
4. MOTION TO ADOPT THE CONSENT AGENDA
Documents & Reports: a) Minutes of January 23, 2020 Regular Meeting of the Surrey Public Library Board b) Financial Statement for the period ending January 31, 2020.
Our Mission: We connect people, spark curiosity, and inspire learning. Page 1 of 82 Correspondence: a) BDO Audit Planning letter
“That the documents, reports and items be received for information with b) Financial Statement taken out for further clarification and added under New Business 6c.
Trustee Cumming moved and Trustee Hong seconded - CARRIED
5. UNFINISHED BUSINESS a) Standing Committee Members and Chairs, and InterLINK representative
• Trustee Herrmann volunteered as Chair of the Finance, Programs and Services Committee, with Trustees Hearty and Kendler as committee members • Trustee Cumming volunteered as Chair of Planning and External Relations Committee, with Trustees Hong and Saran as committee members. • Trustee Sahota volunteered as Chair of the Executive Committee, with Trustee Chang as Vice-Chair and Trustees Cumming and Mann as committee members. • Trustee Hearty had volunteered as an interim InterLINK representative, and Trustee Singh volunteered for the role as the InterLINK representative for SPL.
b) 2020 Board Objectives - Motion to Adopt
The Board reviewed and finalized the Board Objectives for 2020.
“That the 2020 Board Objectives be adopted and implemented.”
Trustee Herrmann moved and Trustee Kendler seconded - CARRIED
6. NEW BUSINESS
a) Board Advocacy Plan
Draft advocacy plan was reviewed. Trustees noted that holding 1:1 with elected officials and stakeholders is a far more effective way to advocate for the Library. Chief Librarian will revise advocacy plan with input from the Planning and External Relations and bring back to the Board with an implementation plan.
b) Nomination for BCLTA Board
Chair solicited for nominations to sit on the Board of Directors for BCLTA. Trustee Hearty and Zhen put forward their names.
Page 2 of 82 c) Financial Statement for the period ending January 31, 2020 Director, Administrative Services answered questions relating to the financial statements from January 2020.
“That the Board adopts the Financial Statement for the period ending January 31, 2020.”
Trustee Hearty moved and Trustee Kendler seconded - CARRIED
7. INFORMATION ITEMS
a) InterLINK Update – Update provided by Trustee Hearty
Trustee Hearty gave an update as interim InterLINK representative, and Trustee Singh has offered to sit as a representative on the InterLINK Board.
b) Facilities Update – Update provided by Director Administrative Services
Cloverdale branch scheduled to re-open on March 9, 2020 and will hold an opening event on May 2, 2020. Clayton branch is scheduled for a soft opening in June, with a scheduled official opening in October.
c) 2019 Strategic Initiatives Final Update d) 2019 Strategic Plan and Operational Accomplishments e) 2019 Strategic Plan Key Measures f) 2019 Library Metrics Report g) 2019 Provincial Grant Report
8. AROUND THE TABLE • Trustee Kendler attended the Google IT graduation on January 24, 2020. • Trustee Hearty attended the Google IT graduation on January 24, 2020, and the Surrey Libraries Expo January 25, 2020. • Trustee Chang attended the Google IT graduation on January 24, 2020, and the Surrey Libraries Expo January 25, 2020. • Trustee Saran attended the Surrey Libraries Expo January 25, 2020. • Trustee Herrmann attended the Surrey Libraries Expo January 25, 2020.
9. NEXT LIBRARY BOARD MEETING April 9, 2020 at 7:00 p.m. at the City Centre branch, Room 405. The May 28, 2020 Board Meeting is cancelled.
10. MOTION TO ADJOURN
“The Surrey Public Library Regular Board Meeting of February 27, 2020 was adjourned at 8:49 p.m.” Trustee Chang moved and Trustee Cumming seconded - CARRIED
Page 3 of 82 Page 4 of 82 VIA EMAIL
March 31, 2020
Ref: 218420
Email: CHAIRS c/o [email protected]
Subject: Public Library Operating Grants – Grant Award Letter
Dear Public Library Board Chair,
The Ministry of Education, Libraries Branch is pleased to inform you that your library will receive the following grants to support library operations and provincial programs for 2020:
• Per Capita Operating Grant - to support ongoing public library operations and participation in province-wide initiatives. • Resource Sharing Grant – to support libraries in materials sharing by alleviating the costs involved in running and managing the interlibrary loan service. • BC OneCard Grant - enables active patrons of any public library in B.C. to use their library card to borrow from other libraries throughout the province. • Equity and Literacy Grant - access to learning and literacy experiences are a core service of B.C. public libraries. These funds support the expansion of library collections, programs and services that promote literacy and life-long learning.
Libraries are receiving the same grant amounts in March 2020 as they did in March 2019. We have decided to keep funding stable to libraries this year by not making any adjustments from 2019. As a result, no library system will experience a reduction this year.
The Public Library Provincial Grants Allocations document, which lists the funds allocated to each library and partner in 2020, is available online. We recommend you download a copy for your files.
A reminder that the timing for provincial public library funding for 2021 will occur in June 2021. Library boards are advised to plan accordingly.
Strategic Context
Ministry of Education Libraries Branch Mailing Address: Telephone: PO Box 9831 Stn Prov Govt 1-800-663-7051 Victoria BC V8W 9H1 Page 5 of 82 Provincial funding to public libraries is focused on increasing access to information and services throughout the province while allowing each library to continue to be responsive to the needs of its communities. By working together, we can provide people with access to the information, technology, digital and learning resources and services they need to reach their full potential.
Funding, although distributed as four grants, may be used in mutually supportive ways to ensure provincial priorities are fulfilled. The priorities for 2020 are:
• Improving access • Building capacity • Advancing engagement • Enhancing governance The Ministry will deposit funds electronically into the account of the financial institution that your library has designated. The Ministry will email a notice to you upon payment.
Conditions
In accordance with conditions placed on all Ministry grants, libraries must submit specific reports as outlined below. Continued provincial funding for your library is contingent on the completion and filing of three reports in the public library accountability framework:
• 2020 Provincial Public Library Grants Report (due March 1, 2021) • 2020 Statement of Financial Information (due May 15, 2021) • 2020 Annual Survey of Public Libraries (due May 15, 2021)
Please be aware that the Ministry will reclaim any portion of the grants should the library not use the funds received for the purposes and accountability requirements outlined in this letter.
To support the continuation of public library services wherever possible, libraries are receiving this funding even if closed or regular operations are disrupted. Significant changes in the use of these funds must be pre-approved and brought to the attention of the Ministry.
The Ministry is committed to open public access to information and bound by the Freedom of Information and Protection of Privacy Act. The Province may release any or all information submitted in these reports to the public and will be making them available on the website.
Appreciation
On behalf of the Ministry, I would like to gratefully acknowledge the hard work and contributions of library boards and staff. B.C. libraries provide increased opportunities for people to contribute to their own communities while helping to improve literacy skills, connect families, foster social inclusion and reduce inequality. By working together, we ensure that British
Page 6 of 82 Columbians can benefit from services that are innovative, equitable, responsive and future- focused. At this time, your services and intiatives are even more important.
If you have any questions about this letter or the use of grants at this time, please do not hesitate to call or email me.
Sincerely,
Mari Martin Director
Page 7 of 82 Financial Statements of
SURREY PUBLIC LIBRARY
Year ended December 31, 2019
Page 8 of 82 Surrey Public Library Statement of Financial Position As at December 31, 2019, with comparative figures for 2018
2019 2018
FINANCIAL ASSETS Due from the City of Surrey (Note 2) $ 2,321,304 $ 2,217,636 2,321,304 2,217,636
LIABILITIES Employee future benefits (Note 3) 2,247,600 2,227,500 Deferred revenue (Note 4) 74,626 80,414 2,322,226 2,307,914
NET DEBT (922) (90,278)
NON‐FINANCIAL ASSETS Tangible capital assets (Note 5) 5,433,674 5,387,966 Prepaid expenses 91,098 120,177 5,524,772 5,508,143
ACCUMULATED SURPLUS (Note 7) $ 5,523,850 $ 5,417,865
Surinder Bhogal Neelam Sahota Chief Librarian Chairperson
To be read in conjunction with the Notes and Schedules to the Financial Statements
Page 9 of 82 Surrey Public Library Statement of Operations For the year ended December 31, 2019, with comparative figures for 2018
2019 Budget (Note 9) 2019 2018
REVENUES City of Surrey grant $ 19,282,000 $ 19,066,214 $ 18,321,710 Provincial and federal grants (Note 6) 983,000 985,542 982,447 Neighbourhood community plan ‐ 100,000 100,000 Fines and fees 572,000 619,575 626,543 Other 40,000 201,715 93,073 20,877,000 20,973,046 20,123,773
EXPENSES Salaries and benefits 15,241,000 15,021,946 14,358,595 Site operations 1,834,874 1,799,434 1,829,316 Library materials collection 762,773 1,191,028 1,082,291 Supplies and materials 330,763 344,492 307,601 Inter-library services 140,000 129,501 132,568 Professional services 233,500 201,319 235,893 Other 234,090 192,681 196,934 Amortization 2,367,000 1,986,660 2,015,557 21,144,000 20,867,061 20,158,755
ANNUAL SURPLUS (DEFICIT) $ (267,000) $ 105,985 $ (34,982) Accumulated Surplus, beginning of year 5,417,865 5,417,865 5,452,847 Accumulated Surplus, end of year (Note 7) 5,150,865 $ 5,523,850 $ 5,417,865
To be read in conjunction with the Notes and Schedules to the Financial Statements
Page 10 of 82 Surrey Public Library Statement of Changes in Net Debt As at December 31, 2019, with comparative figures for 2018
2019 Budget (Note 9) 2019 2018
ANNUAL SURPLUS (DEFICIT) $ (267,000) $ 105,985 $ (34,982) Acquisition of tangible capital assets (2,100,000) (2,032,368) (1,950,626) Amortization of tangible capital assets 2,367,000 1,986,660 2,015,558 ‐ 60,277 29,950
Acquisition of prepaid expenses ‐ (91,098) (120,177) Use of prepaid expenses ‐ 120,177 84,744 ‐ 29,079 (35,433)
CHANGE IN NET DEBT $ ‐ $ 89,356 $ (5,483) Net Debt, beginning of year (90,278) (90,278) (84,795) Net Debt, end of year $ (90,278) $ (922) $ (90,278)
To be read in conjunction with the Notes and Schedules to the Financial Statements
Page 11 of 82 Surrey Public Library Statement of Cash Flows For the year ended December 31, 2019, with comparative figures for 2018
2019 2018
CASH PROVIDED BY (USED IN):
OPERATIONAL ACTIVITY Annual Surplus (Deficit) $ 105,985 $ (34,982)
Items not involving cash Amortization expense 1,986,660 2,015,558 Employee future benefits expense (Note 3) 115,300 134,195
Change in non-cash assets and liabilities Increase in prepaid expenses 29,079 (35,433) Increase(Decrease) in deferred revenue (5,788) 37,474 Increase in Due from the City of Surrey (103,668) (108,086) Employee future benefits (Note 3) (95,200) (58,100) Net change in cash from operating activities 2,032,368 1,950,626
CAPITAL ACTIVITY Cash used to acquire tangible capital assets (2,032,368) (1,950,626) Net change in cash from capital activity (2,032,368) (1,950,626)
Net change in cash $ ‐ $ ‐ Cash, beginning of year ‐ ‐ Cash, end of year $ ‐ $ ‐
To be read in conjunction with the Notes and Schedules to the Financial Statements
Page 12 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
The Surrey Public Library (“Library”), which is funded and supported primarily by the City of Surrey, was established in 1983 pursuant to the Library Act of British Columbia (Part 2) as a Municipal Public Library. The Library Board, on behalf of the residents and taxpayers of the City of Surrey (“City”), oversees the management and operation of the Surrey Public Library and further serves as a policy making body for the organization. The Library Board is appointed by the City.
The Library is economically dependent on the City to provide certain services on behalf of the Library and to provide sufficient operating grants to cover any expenses incurred directly by the Library.
1. Significant accounting policies
The financial statements of the Surrey Public Library are prepared by management in accordance with Canadian generally accepted accounting principles as recommended by the Public Sector Accounting Board (“PSAB”) of the Chartered Professional Accountants of Canada. The significant accounting policies are as follows:
a) Basis of accounting The Library follows the accrual method of accounting for revenues and expenses. Revenues are normally recognized in the year in which they are earned and measurable. Expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and/or the creation of a legal obligation to pay.
b) Budget information The budget data presented in these Financial Statements was included in the City of Surrey’s 2019 – 2023 Consolidated Financial Plan and was adopted through Bylaw #19731 on December 17, 2018.
c) Non-financial assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They may have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations.
Page 13 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
1. Significant accounting policies (continued)
c) Non-financial assets (continued)
(i) Tangible capital assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets is amortized on a straight-line basis over the estimated useful lives of the assets as follows:
Books and publications 5 years Machinery and equipment 10 years
Amortization commences when the asset is put into use.
The cost of electronic resources, including books, magazines, database subscriptions, and other periodicals are expensed when acquired.
Land and buildings acquired for Library purposes and funded by the City are recorded in the City’s financial statements and are not included in these financial statements. The Library uses the land and buildings at no charge.
Contributed tangible capital assets received are recorded at their fair value at the date of receipt and recorded as revenue.
d) Employee future benefits The Library and its employees make contributions to the Municipal Pension Plan, a defined benefit multi-employer plan. These contributions are expensed as incurred.
Sick leave and post-employment benefits also accrue to the Surrey Public Library’s employees. The costs of these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. The liabilities under these benefit plans are accrued based on projected benefits as the employees render services necessary to earn the future benefits.
Page 14 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
e) Revenue recognition
(i) Government transfers 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. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled. (ii) The library recognizes fines and fees as revenue upon receipt.
f) Use of estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. Significant areas requiring the use of management estimates relate to the determination of accrued employee future benefits and useful lives of tangible capital assets.
Actual results could differ from these estimates. These estimates are reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the year in which they become known.
g) Functional reporting The operations of the Surrey Public Library are comprised of a single function. As a result, the expenses of the Library are presented by object in the statement of operations.
2. Due from the City of Surrey
All cash transactions of the Surrey Public Library are handled by the City of Surrey, including payroll and accounts payable processing. The amount shown as due from City of Surrey represents the net cash balance held by the City of Surrey owed to the Surrey Public Library. No interest is earned or paid on the balance shown as due from City of Surrey.
During the year, certain employees of the City of Surrey performed administrative services for the Library, including legal, human resources, payroll and financial services. The Library was not charged by the City of Surrey for these services for the year ended December 31, 2019 (2018 – nil). Printing, marketing, risk management and information technology services along with facility and grounds maintenance costs related to the Library of $427,587 (2018 - $382,935) were charged from the City of Surrey and are shown as expenses in the financial statements.
Page 15 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
3. Employee future benefits
The Surrey Public Library provides certain post-employment and sick leave benefits to its employees. These benefits include accumulated non-vested sick leave, post-employment service pay and post-employment top-ups for dental, life insurance and accidental death and dismemberment insurance.
Accrued benefit liability: 2019 2018
Balance, beginning of year $ 2,227,500 $ 2,151,400 Current service cost 107,100 105,500 Interest cost 51,900 49,100 Amortization of Net actuarial gain (43,700) (20,400) Benefits paid (95,200) (58,100) Accrued benefit liability, end of year $2,247,600 $ 2,227,500
An actuarial valuation for these benefits was performed to determine the Library’s accrued benefit obligation as at December 31, 2019. The difference between the actuarially determined accrued benefit obligation of $1,314,400 and the accrued benefit liability of $2,247,600 as at December 31, 2019 is an unamortized actuarial gain of $933,200. The actuarial gain is amortized over a period equal to the employees’ average remaining service lifetime.
Reconciliation of accrued benefit liability to accrued benefit obligation:
2019 2018
Accrued benefit liability, end of year $ 2,247,600 $ 2,227,500 Unamortized actuarial gain (933,200) (647,600) Accrued benefit obligation, end of year $ 1,314,400 $ 1,579,900
The total expenses recorded in the financial statements in respect of obligations under these plans amounts to $115,300 (2018 - $134,195).
Actuarial assumptions used to determine the Library’s accrued benefit obligation are as follows:
2019 2018
Discount rate 2.70% 3.20% Expected future inflation rate 1.80% 1.80% Expected average remaining service life (years) 12.00 11.00
Page 16 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
4. Deferred Revenue 2019 2018
Balance, beginning of year $ 80,414 $ 42,940 Amounts received for grants, sponsorships and other 110,102 129,349 Amounts recognized as Provincial and Federal grants revenue (115,890) (91,875) Balance, end of year $ 74,626 $ 80,414
5. Tangible Capital Assets Balance at Books and Machinery and December 31, publications equipment 2019
COST Opening Balance $ 8,836,145 $ 2,362,986 $ 11,199,131 Additions 1,801,910 230,458 2,032,368 Disposals (1,732,834) ‐ (1,732,834) Ending Balance $ 8,905,221 $ 2,593,444 $ 11,498,665
ACCUMULATED AMORTIZATION Opening Balance $ 4,342,797 $ 1,468,368 $ 5,811,165 Additions 1,772,941 213,719 1,986,660 Disposals (1,732,834) ‐ (1,732,834) Ending Balance $ 4,382,904 $ 1,682,087 $ 6,064,991
NET BOOK VALUE $ 4,552,317 $ 911,357 $ 5,433,674
Page 17 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
5. Tangible Capital Assets (continued)
Balance at Books and Machinery and December 31, publications equipment 2018
COST Opening Balance $ 8,823,239 $ 2,233,157 $ 11,056,396 Additions 1,801,051 149,575 1,950,626 Disposals (1,788,145) (19,746) (1,807,891) Ending Balance $ 8,836,145 $ 2,362,986 $ 11,199,131
ACCUMULATED AMORTIZATION Opening Balance $ 4,365,003 $ 1,238,495 $ 5,603,498 Additions 1,765,939 249,619 2,015,558 Disposals (1,788,145) (19,746) (1,807,891) Ending Balance $ 4,342,797 $ 1,468,368 $ 5,811,165
NET BOOK VALUE $ 4,493,348 $ 894,618 $ 5,387,966
6. Provincial and Federal Grants The grant revenue reported on the Statement of Operations includes:
2019 2018 Provincial grants:
Operating $ 922,052 $ 922,052 BC One Card 20,186 22,090 Resource Sharing 28,689 28,689 Literacy and Equity 10,615 9,616 Multiculturalism 4,000 ‐ Total revenues $ 985,542 $ 982,447
7. Accumulated Surplus
2019 2018
Tangible Capital Assets $ 5,433,674 $ 5,387,966 Appropriated for Materials on Order 414,363 354,086 Unappropriated Surplus 173,338 173,338 Unfunded Employee Future Benefits (497,525) (497,525) Total surplus $ 5,523,850 $ 5,417,865
Page 18 of 82 Surrey Public Library Notes to Financial Statements
Year ended December 31, 2019
8. Pension Plan
The Library and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed pension plan. The Board of Trustees, representing plan members and employers, is responsible for administering the Plan, including investment of the 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, 2019, the Plan has about 205,000 active members and approximately 101,000 retired members. Active members include approximately 40,000 contributors from local governments.
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 the individual employers participating in the Plan.
The Library paid $1,038,000 (2018 - $967,000) for employer contributions while employees contributed $910,000 (2018 - $863,000) to the Plan in fiscal 2019.
9. Budget Figures
The budget data presented in these financial statements is based on the 2019- 2023 Financial Plan of the City of Surrey. A reconciliation of budgeted results to reported results is as follows:
2019 Budget
Budgeted operating surplus as approved $ ‐
Less: Amortization (2,367,000) Add: Budgeted acquisitions of tangible capital assets 2,100,000
Budgeted deficit as presented $ (267,000)
Page 19 of 82 Surrey Public Library Schedule 1 ‐ Unaudited Statement of Financial Position ‐ By Fund As at December 31, 2019, with comparative figures for 2018
Operating Capital Fund Fund 2019 2018
FINANCIAL ASSETS Due from the City of Surrey $ 2,321,304 $ ‐ $ 2,321,304 $ 2,217,636 2,321,304 ‐ 2,321,304 2,217,636
LIABILITIES Employee future benefits 2,247,600 ‐ 2,247,600 2,227,500 Deferred revenue 74,626 ‐ 74,626 80,414 2,322,226 ‐ 2,322,226 2,307,914
Net Debt (922) ‐ (922) (90,278)
NON‐FINANCIAL ASSETS Tangible capital assets ‐ 5,433,674 5,433,674 5,387,966 Prepaid expenses 91,098 ‐ 91,098 120,177 91,098 5,433,674 5,524,772 5,508,143
ANNUAL SURPLUS (DEFICIT) $ 90,176 $ 5,433,674 $ 5,523,850 $ 5,417,865
Page 20 of 82 Surrey Public Library Schedule 2 ‐ Unaudited Statement of Operations ‐ By Fund For the year ended December 31, 2019, with comparative figures for 2018
Operating Capital Fund Fund 2019 2018
REVENUES City of Surrey operating grant $ 17,133,845 $ ‐ $ 17,133,845 $ 16,477,389 City of Surrey capital grant ‐ 1,932,369 1,932,369 1,844,321 Provincial and federal grants 985,542 ‐ 985,542 982,447 Neighbourhood community plan ‐ 100,000 100,000 100,000 Fines and fees 619,575 ‐ 619,575 626,543 Other 201,715 ‐ 201,715 93,073 18,940,677 2,032,369 20,973,046 20,123,773
EXPENSES Salaries and benefits 15,021,946 ‐ 15,021,946 14,358,595 Site operations 1,799,434 ‐ 1,799,434 1,829,316 Library materials collection 1,191,028 ‐ 1,191,028 1,082,291 Supplies and materials 344,492 ‐ 344,492 307,601 Inter-library services 129,501 ‐ 129,501 132,568 Professional services 201,319 ‐ 201,319 235,893 Other 192,681 ‐ 192,681 196,934 Amortization ‐ 1,986,660 1,986,660 2,015,557 18,880,401 1,986,660 20,867,061 20,158,755
ANNUAL SURPLUS (DEFICIT) 60,276 45,709 105,985 (34,982) Accumulated Surplus, beginning of year 29,899 5,387,966 5,417,865 5,452,847 Accumulated Surplus, end of year $ 90,175 $ 5,433,675 $ 5,523,850 $ 5,417,865
Page 21 of 82
SURREY PUBLIC LIBRARY
FINAL REPORT TO THE BOARD OF TRUSTEES ForSURREY the year ended PUBLICDecember 31, 2019 LIBRAR Y Dated April 3, 2020 for presentation on April 9, 2020
April 3, 2020
BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. Page 22 of 82 AUDIT FINAL REPORT TO THE BOARD OF TRUSTEES Tel: 604 688 5421 BDO Canada LLP Fax: 604 688 5132 600 Cathedral Place www.bdo.ca 925 West Georgia Street Vancouver BC V6C 3L2
April 3, 2020
Members of the Board of Trustees Surrey Public Library 13450 – 104 Avenue Surrey, BC V3T 1V8
Dear Board of Trustees:
We are pleased to present this report on the results of our audit of the financial statements of Surrey Public Library (“the Library”) for the year ended December 31, 2019. The purpose of this report is to summarize certain aspects of the audit that we believe to be of interest to the Board of Trustees and should be read in conjunction with the draft financial statements and our draft audit report which is included as Appendix A.
We would like to bring to your attention that our audit and therefore this report will not necessarily identify all matters that may be of interest to the Board of Trustees in fulfilling its responsibilities.
This report has been prepared solely for the use of the Board of Trustees and should not be distributed without our prior consent. Consequently, we accept no responsibility to a third party that uses this communication.
We wish to express our sincere appreciation for the co-operation we received during the audit from Surrey Public Library’s management and staff who have assisted us in carrying out our work. We look forward to connecting with you to discuss the contents of this report and any other matters that you consider appropriate.
Yours truly,
Kristine Simpson, CPA, CA Partner through a corporation BDO Canada LLP Chartered Professional Accountants
1 Page 23 of 82
Audit Final Report for Surrey Public Library For the year ended December 31, 2019
TABLE OF CONTENTS
SUMMARY ...... 3 AUDIT FINDINGS ...... 6 INTERNAL CONTROL MATTERS...... 9 OTHER REQUIRED COMMUNICATIONS ...... 10 APPENDIX A: INDEPENDENT AUDITOR’S REPORT ...... 12 APPENDIX B: ADJUSTED AND UNADJUSTED DIFFERENCES ...... 14 APPENDIX C: REPRESENTATION LETTER ...... 15 APPENDIX D: MANAGEMENT LETTER ...... 18
2 Page 24 of 82
Audit Final Report for Surrey Public Library For the year ended December 31, 2019
SUMMARY
Status of the Audit Materiality
As communicated to you in our Planning Report to the Board of Trustees, As of the date of this report, we have substantially completed our audit of preliminary materiality was $600,000. Final materiality remained the 2019 financial statements, subject to completion of the following unchanged from our preliminary assessment. items:
Receipt of signed management representation letter
Subsequent events review through to financial statement approval date Audit Findings Approval of financial statements by those charged with governance. We conducted our audit in accordance with Canadian generally accepted Our audit focused on the risks specific to your operations and key accounts. auditing standards. The objective of our audit was to obtain reasonable, Our discussion points below focused on key areas of the audit: not absolute, assurance about whether the financial statements are free Management override of internal controls from material misstatement. See Appendix A for our draft independent auditor’s report. Grant and revenue recognition
The scope of the work performed was substantially the same as that Employee compensation described in our Planning Report to the Board of Trustees dated February Economic dependence 7, 2020.
With respect to the Annual Report, we review this document to ensure that there are no inconsistencies with the financial statements and that the information is consistent with our knowledge of the Library. We are not responsible for, nor did we review the Annual Report to determine if the information was complete or sufficient for the readers, if factors were omitted or if the disclosures were adequate.
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Internal Control Matters Adjusted and Unadjusted Differences
We are required to report to you in writing, any significant deficiencies in We have disclosed all adjusted and unadjusted differences greater than 5% internal control that we have identified. of materiality, as well as all material disclosure omissions identified through the course of our audit engagement. Each of these items has been There were no control deficiencies were noted that, in our opinion, are of discussed with management. significant importance to discuss with those charged with governance. However, please refer to Appendix D for the management letter which Management has determined that the unadjusted differences are outlines recommendations over areas of operational improvement. immaterial both individually and in aggregate to the financial statements taken as a whole. Should the Board of Trustees agree with this assessment,
we do not propose further adjustments. Independence For purposes of our discussion, a summary of adjusted and unadjusted differences and disclosure omissions has been presented in Appendix B Our annual letter confirming our independence was previously provided to . you. We know of no circumstances that would cause us to amend the previously provided letter. We confirm that we are still independent as of the date of this letter.
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Management Representations Fraud Discussion
During the course of our audit, management made certain Through our planning process, and current and prior years’ audits, we representations to us. These representations were verbal or written and have developed an understanding of your oversight processes. We are therefore explicit, or they were implied through the financial not currently aware of any fraud affecting the entity, other than items statements. Management provided representations in response to previously reported or discussed. specific queries from us, as well as unsolicited representations. Such representations were part of the evidence gathered by us to be able to If you are aware of changes to processes or are aware of any instances draw reasonable conclusions on which to base our audit opinion. These of actual, suspected or alleged fraud affecting the Library since our representations were documented by including them in the audit discussions held at planning, we request that you provide us with this working papers, memoranda of discussions with management and information. written representations received from management. Please refer to the Auditor’s Responsibilities for Detecting Fraud in the A summary of the written representations we have requested from Planning Report to the Board of Trustees. management is set out in the representation letter included in Appendix C to the report.
Significant Audit Estimates
Management is responsible for determining Surrey Public Library’s significant accounting policies. The choice between accounting policy alternatives can have a significant effect on the financial position and results of the organization. The application of those policies often involves significant estimates and judgments by management. Based on the audit work that we have performed, it is our opinion that the accounting policies and estimates in the financial statements are reasonable and the disclosures relating to accounting estimates are in accordance with Canadian public sector accounting standards.
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AUDIT FINDINGS
As part of our ongoing communications with you, we are required to have a discussion on our views about significant qualitative aspects of the Library's accounting practices, including accounting policies, accounting estimates and financial statement disclosures. In order to have a frank and open discussion, these matters can also be discussed verbally with you. A summary of the key discussion points are as follows:
KEY AUDIT AREAS
As described in our Planning Report to the Board of Trustees, the following key audit areas were identified based on our knowledge of the Surrey Public Library’s operations, our past experience, and knowledge gained from management and the Board of Trustees.
Management Override of Internal Controls
Key Audit Area Approach Results
Management is in a unique position to We reviewed transactions recorded in the various All audit testing in this area was executed as planned with perpetrate fraud because of ledgers for unusual or non-recurring adjustments no issues to be reported. management’s ability to directly or not addressed by other audit procedures. indirectly manipulate accounting records, and prepare fraudulent financial statements by overriding controls that otherwise appear to be operating effectively.
Note this risk is applicable for all audits and not specific to the Library.
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Grant and Revenue Recognition
Key Audit Area Approach Results
Accounting standards are complex and Grant funding received will was confirmed through All audit testing in this area was executed as planned open to interpretation. There is a risk a review of agreements, which ensures that the with no issues to be reported. that revenue may be incorrectly amounts recorded existed. We also ensured the deferred into future periods or revenue was recorded accurately in accordance recognized prematurely. with the settlement of any stipulations.
(Mandatory key audit area) Other revenue streams also contain revenue recognition issues which will were reviewed in accordance with latest revenue recognition standards.
Employee Compensation
Key Audit Area Approach Results
A complex area that requires a great We reviewed the controls over payroll records such as All audit testing in this area was executed as planned with no degree of estimation and reliance on payroll listing review and approvals. issues to be reported. actuarial experts The actuarial report was reviewed and any assumptions used therein will be tested.
The data provided to the actuary was tested for completeness and accuracy, as it drives the actuarial calculations.
BDO communicate with the external actuaries to confirm reliance and independence.
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Economic Dependence
Key Audit Area Approach Results
As the Library is economically We ensured that appropriate disclosures are included All audit testing in this area was executed as planned with no dependent on the City of Surrey for its in the notes to the Library’s financial statements. issues to be reported. operations, appropriate financial statement disclosure is required
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We are required to report to you in writing significant deficiencies in INTERNAL CONTROL MATTERS internal control that we have identified during the audit. A significant deficiency is defined as a deficiency or combination of deficiencies in During the course of our audit, we performed the following procedures internal control that, in the auditor's professional judgment, is of sufficient with respect to the Library’s internal control environment: importance to merit the attention of those charged with governance. Documented operating systems to assess the design and As the purpose of the audit is for us to express an opinion on the Library’s implementation of control activities that were determined to be financial statements, our audit cannot be expected to disclose all matters relevant to the audit. that may be of interest to you. As part of our work, we considered internal control relevant to the preparation of the financial statements such that Discussed and considered potential audit risks with management. we were able to design appropriate audit procedures. This work was not for The results of these procedures were considered in determining the extent the purpose of expressing an opinion on the effectiveness of internal and nature of substantive audit testing required. control.
SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL
Significant Deficiency Issue and Impact
None noted Not applicable
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OTHER REQUIRED COMMUNICATIONS
Professional standards require independent auditors to communicate with those charged with governance certain matters in relation to an audit. In addition to the points communicated within this letter, the table below summarizes these additional required communications.
Audit Planning Audit Results Required Communication Auditor Comments Presentation Presentation
1. Our responsibilities under Canadian Included in our engagement letter dated October 6, 2017 Auditing Standards (CAS) 2. Our audit strategy and audit scope Included in our Planning Report dated February 7, 2020
3. Fraud risk factors Included in our Planning Report dated February 7, 2020
4. Going concern matters None
5. Significant estimates or judgments See Page 5
6. Audit adjustments See Appendix B
7. Unadjusted differences See Appendix B
8. Omitted disclosures None noted
9. Disagreements with management There were no disagreements with management
10. Consultations with other accountants No external experts were consulted during this engagement or experts 11. Major issues discussed with None management in regards to retention 12. Significant difficulties encountered No significant difficulties were encountered during our audit during the audit
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Audit Planning Audit Results Auditor Comments Required Communication Presentation Presentation
13. Significant deficiencies in internal No significant deficiencies were noted control 14. Material written communication No material written communications were noted between BDO and management 15. Any relationships which may affect our No independence issues noted independence 16. Any illegal acts identified during the No illegal activities identified through the audit process audit 17. Any fraud or possible fraudulent acts No fraud identified through the audit process identified during the audit 18. Significant transactions with related None noted parties not consistent with ordinary business operations 19. Non-compliance with laws or No legal or regulatory non-compliance matters were noted as part of regulations identified during the audit our audit
20. Limitations of scope over our audit, if None any
21. Written representations made by See Appendix C management
22. Any modifications to our opinion, if Please see our draft independent auditor’s report included in required Appendix A
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APPENDIX A: INDEPENDENT AUDITOR’S REPORT
To the Board of Trustees of the Surrey Public Library,
Opinion We have audited the financial statements of the Surrey Public Library (the “Library”) which comprise the Statement of Financial Position as at December 31, 2019 and the Statements Operations, Changes in Net Financial Assets, and Cash Flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the Library financial statements present fairly, in all material respects, the financial position of the Library as at December 31, 2019 and its results of operations and cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Basis for Opinion We conducted our audit in accordance with Canadian generally-accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Library in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of the 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.
In preparing the financial statements, management is responsible for assessing the Library’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Library, or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Library’s financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally-accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally-accepted auditing standards we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
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- Identify and assess the risks of material misstatement of the financial statements whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit 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 Library’s internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. - Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Library’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However future events or conditions may cause the Library to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Chartered Professional Accountants
Vancouver, British Columbia [Date of Board of Trustees approval]
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APPENDIX B: ADJUSTED AND UNADJUSTED DIFFERENCES
SUMMARY OF UNADJUSTED DIFFERENCES
The following is a summary of uncorrected differences noted during the course of our audit engagement:
Dr. (Cr.)
Assets Liabilities Accumulated Annual Surplus Surplus
One Year subscription August 8, 2019 to August 8, $ 43,985 $ $ $ (43,985) 2020 that was fully expensed in 2019
Effect of Prior Year’s Reversing Errors
Total Adjusted Differences $ 43,985 $ $ $ (43,985)
SUMMARY OF ADJUSTED DIFFERENCES
The following is a summary of differences that were corrected by management during the course of our audit engagement:
Dr. (Cr.)
Assets Liabilities Accumulated Annual Surplus Surplus
No items noted $ $ $ $
Total Adjusted Differences $ $ $ $
SUMMARY OF DISCLOSURE OMISSIONS
The following is a summary of disclosures that have not been made within the financial statements:
Disclosure Omission Management’s Response
None noted N/A
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APPENDIX C: REPRESENTATION LETTER
[Date of Trustees approval]
BDO Canada LLP Chartered Professional Accountants 600 – 925 West Georgia Street Vancouver, BC V6C 3L2
This representation letter is provided in connection with your audit of the financial statements of Surrey Public Libraries for the year ended December 31, 2019, for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with Canadian public sector accounting standards.
We confirm that to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves:
Financial Statements
We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated October 6, 2017, for the preparation of the financial statements in accordance with Canadian public sector accounting standards; in particular, the financial statements are fairly presented in accordance therewith.
Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of Canadian public sector accounting standards.
All events subsequent to the date of the financial statements and for which Canadian public sector accounting standards require adjustment or disclosure have been adjusted or disclosed.
The financial statements of the entity use appropriate accounting policies that have been properly disclosed and consistently applied.
The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to the representation letter.
We have reviewed and approved all journal entries recommended by the practitioners recommended by the practitioners during the audit. A list of the journal entries is attached to the representation letter.
Information Provided
We have provided you with:
o access to all information of which we are aware that is relevant to the preparation of the financial statements, such as records, documentation and other matters;
o additional information that you have requested from us for the purpose of the audit; and
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o unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
We are responsible for the design, implementation and maintenance of internal controls to prevent, detect and correct fraud and error, and have communicated to you all deficiencies in internal control of which we are aware. We have made available to you all copies of all material change reports and other correspondance with regulators.
All transactions have been recorded in the accounting records and are reflected in the financial statements.
We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.
Fraud and Error
We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
We have disclosed to you all information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves:
o management;
o employees who have significant roles in internal control; or
o others where the fraud could have a material effect on the financial statements.
We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators, or others.
General Representations
Where the value of any asset has been impaired, an appropriate provision has been made in the financial statements or has otherwise been disclosed to you.
We have provided you with significant assumptions that in our opinion are reasonable and appropriately reflect our intent and ability to carry out specific courses of action on behalf of the entity when relevant to the use of fair value measurements or disclosures in the financial statements.
We confirm that there are no derivatives or off-balance sheet financial instruments held at year end that have not been properly recorded or disclosed in the financial statements.
Except as disclosed in the financial statements, there have been no changes to title, control over assets, liens or assets pledged as security for liabilities or collateral.
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The entity has complied with all provisions in its agreements related to debt and there were no defaults in principal or interest, or in the covenants and conditions contained in such agreements.
There have been no plans or intentions that may materially affect the recognition, measurement, presentation or disclosure of assets and liabilities (actual and contingent).
The nature of all material uncertainties have been appropriately measured and disclosed in the financial statements, including all estimates where it is reasonably possible that the estimate will change in the near term and the effect of the change could be material to the financial statements.
There were no direct contingencies or provisions (including those associated with guarantees or indemnification provisions), unusual contractual obligations nor any substantial commitments, whether oral or written, other than in the ordinary course of business, which would materially affect the financial statements or financial position of the entity, except as disclosed in the financial statements
Other Representations Where the Situation Exists
We will provide to you, when available and prior to issuance by the entity, the final version of the document comprising the annual report.
Yours truly,
______Signature Position
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APPENDIX D: MANAGEMENT LETTER
April 3, 2020
Surinder Bhogal, Chief Librarian Surrey Public Library 10350 University Drive Surrey, BC V3T 4B8
Dear Ms. Bhogal
During the course of our audit of the financial statements of Surrey Public Library for the year ended December 31, 2019, we identified matters which may be of interest to management. The objective of an audit is to obtain reasonable assurance whether the financial statements are free of any material misstatement and it is not designed to identify matters that may be of interest to management in discharging its responsibilities. Accordingly an audit would not usually identify all such matters.
The responsibility for producing financial statements and ensuring adequate internal controls and sound business practices is the responsibility of the Board of Trustees through management and is a part of management's overall responsibility for the ongoing activities of the Library. Policies and procedures developed by the Library to safeguard its assets and to provide reasonable assurance that errors and irregularities or illegal acts are promptly identified, must be properly monitored to ensure that all staff are complying with the guidelines provided. Where we determined, from our testing, that there exists a need for improvement in existing systems of internal control or if we detected that the Library's staff are not complying with the critical accounting policies and procedures provided by management, we increased our year-end testing of account balances to ensure that audit risk was kept to an appropriately low level.
The comments and concerns expressed herein did not have a material effect on the Library's financial statements and, as such, our opinion thereon was without reservation. However, in order for the Library to ensure the safeguarding of its assets and the accuracy of its records, we believe our comments and concerns should be taken into consideration by management. Our comments are not intended to reflect upon the honesty or competence of the Library's employees.
The matters we have identified are discussed in Appendix 1.
This communication is prepared solely for the information of management and is not intended for any other purposes. We accept no responsibility to a third party who uses this communication.
We shall be pleased to discuss with you further any matters mentioned in this report at your convenience. Yours truly,
Kristine Simpson, CPA, CA Partner through a corporation BDO Canada LLP Chartered Professional Accountants
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Appendix 1
2019 Performance Improvement Points:
Prepaid Subscriptions
During the audit we noted that the Library records prepaid expenses for the two significant subscriptions that are invoiced under current year but includes coverage for the subsequent year. As the other subscriptions are immaterial, normally the Library expenses the amount in the year paid, without allocation to future periods. As the Library moves to more subscriptions and digital products, we encourage the Library to continually review the process to ensure that costs are allocated to the correct period, so that the timing of cash and billing practices do not impact financial reporting comparability.
Management Response: Management will review expensed subscriptions during the year-end process to determine if any reclassification to prepaids is required.
Cash Deposit Reconciliations for Self Check Out Transactions
When we were reviewing the controls over cash deposit reconciliations, we noted that the daily transaction report, for Self-Check is not very user friendly and therefore information is being manually allocated to self check out revenue and not formally reconciled. We recommend that Management review whether there are options to review and/or revise the report to better facilitate the reconciliation process.
Management Response: Management will review options in respect to the cash deposit reconciliations reports to better facilitate the reconciliation process.
Amortization Rates and Automatic Disposal of Assets
Due to the difficulty in tracking and monitoring individual publications and generic catalogued material, the Library has a general policy of amortizing the entire years purchases for five years and automatically presuming they are out of service and disposed of after the five years. We recommend that Management do some analysis to confirm that the five year is still an appropriate estimate of the useful life to ensure costs are appropriately being allocated and disposals reflect actual practice.
Management Response: Management will work towards an analysis of the useful life of publications and catalogued materials in order to ensure these are appropriate.
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2018 Performance Improvement Points - Updates: Missing Deposits
In December 2018 some missing deposits were detected through internal control processes present in the cash deposit process. The missing deposits occurred between October 2018 through December 2018. The estimate amount is immaterial. A review is ongoing to determine what has occurred with the flagged missing deposits. Library’s has engaged the City’s internal audit team to work with the branch and with the Library’s senior management to conclude on whether any controls were breached and provide recommendations In the future, we recommend that any such inconsistencies be reported to senior management and/or internal audit as soon as possible, so that any potential discrepancies can be addressed on a timely basis.
2019 Update: City of Surrey’s Internal Audit section performed a review of the Library’s cash deposit process and the recommendations from the review have been implemented.
20 Page 42 of 82 Surrey Public Library Board BCLTA Board Governance Session Notes City Centre Branch
February 29, 2020
Present: Trustees Chang, Dhesa, Hearty, Herrmann, Hong, Kendler, Mann, Sahota (left at 12:45pm), Zhen Regrets: Trustee Cumming, Saran, Singh, Councillor Hundial Staff: Surinder Bhogal, Chief Librarian
IDEAL MEETING FOR BOARD • Consensus • Everyone is heard • Everyone supports • Be prepared • Time is valued • On same page • Open minded, listen to difference perspective • Different ideas = better decisions • Everyone has opportunity and safety to talk (and tell me more) • Listen to understand • Learning = consensus = the outcome made the meeting good • Hard work that went into it • Engaged • Listening, safe space, expenses, energy • Shared purpose
BOARD ADVOCACY PLAN
• Engagement • Relationships
Excite Challenge • Innovation • Fund raising • Collaboration • “race” eg: updating language • Impact on peoples lives • Where and how/when • Building awareness • Contribute to the community
Page 43 of 82 When we say advocacy, we mean…
• How can we help • Passion • A need to solve in the community • Share it! • Building alliances and partners • Speak for the library – get buy in • Building a better society • Enhancing our reputation in Surrey and • Promotion broader • We believe in the value • Engagement and relationship building
ACTION ITEMS FOR BOARD
• Update language in Advocacy (Engagement/Relationship building plan) • Generate shared language that reflects the mission and values of Surrey Libraries • Consistent messages and language • Practice advocacy and reflection • Be mindful about support for being out in the community • Keep appreciating Chief Librarian (she has a plate load) • Support Chief Librarian • Working on elevator speech • Learn more about what libraries do and support talking with passion • Mentor new trustees • Commit to role playing as pretend councillor • Work on my story • Create buddy system for MLA visits • Pay more attention to Chief Librarian’s workload
Page 44 of 82 To: Surrey Public Library Board From: Seline Kutan, Director, Marketing and Communications and
Kim Davies, Acting Manager, Philanthropy
Date: April 9, 2020
Subject: 2019 Fund Development Activity Report
RECOMMENDATION To be received as information.
BACKGROUND Fundraising is about creating authentic relationships that connect the interests of the donor with the needs of the charitable organization. Surrey Libraries uses fundraising to support the following goals:
• To augment municipal and provincial funding • To improve the Library’s visibility as a charitable organization • To generate funds to enhance collections and offer new programs and services outside core services/functions of the Library • To provide an opportunity for the community to become more engaged with Surrey Libraries
2019 FOCUS Individual donors are the backbone to any successful fundraising program and fundraising efforts aimed at individual donors typically provide the best return on investment. However, charities need to have a robust base of individual donors for this strategy to work and Surrey Libraries does not currently have such a base. Therefore, donor acquisition was set as a key priority for fundraising efforts in 2019.
Donor acquisition is a challenging and often costly endeavor but once Surrey Libraries has a strong base of donors, fund development staff can work to grow relationships with those donors and begin to steward major gifts.
Other priorities included executing a new grants strategy, implementing a comprehensive donor stewardship program, focusing on donor engagement and increasing donor conversions (for instance, one-time donors to repeat or monthly giving) and increasing the number of major donors.
Regrettably, Fund Development became short staffed from April 12 until the end of the year which meant not having enough staffing support to move some of these priorities forward.
Endowment Fund The Library maintains an endowment fund with the Surrey Cares Community Foundation. As of December 31, 2018, the capital of the fund was $59,978.13 and market value was $71,609.13. This endowment fund is non-retractable and is invested in perpetuity. Currently, annual earnings are being re-invested rather than disbursed to the Library as they are around $2,000 a year.
In the future, there will be opportunities to promote the endowment for donors who want to leave a lasting legacy to the Library. Ideally, the fund should be grown to a level where the earnings it produces can become a sustaining source of funding for Surrey Libraries.
Page 45 of 82 Gayle Harris Memorial Education Fund In 2019, upon the passing of one of our beloved children’s librarians, Gayle Harris, Gayle’s mother gifted $100,000 to Surrey Libraries to create the Gayle Harris Memorial Education Fund. Others also donated to the fund in Gayle’s memory and a total of $101,950 was transferred to the Vancouver Foundation on October 25, 2019 to create a transferrable fund. Transferrable funds are not permanent endowments, therefore allowing Surrey Libraries the flexibility to move the entirety of the fund assets to another foundation in the future, if desired. The earnings generated by the fund will be used to support educational opportunities for staff.
Detailed 2019 Fund Development Activity:
CRA Category 2019 2018 2017 Donations from Canadian Charities • Vancouver Foundation $1,500 • United Way $189.47 $9,166.14 $1,109 $5,422 • Donations through CanadaHelps.org $7,396.69 • Donation through Charitable Impact Foundation (formerly CHIMP) $79.98 Gift-in-kind Donations • Young Adult Writing Contest $2,075 $6,654.43 $31,477 $32,075 • Other $4,579.43 Cash Donations • Individual gifts $117,948.65 • Corporate sponsors $22,052 • Donations from community groups $700 $168,342.03 $76,733 $49,501 • Corporate donations $5,500 • Estate gifts $8,391.38 • Other (filming revenue) $13,750 Grants • BC Courthouse $5,000 • Coast Capital Savings $10,000 • The Edith Lando Charitable Foundation $3,500 $23,500 $52,100 $3,970 • Hamber Foundation $1,000 • BC Multiculturalism $4,000
Annual Total $207,662.60 $161,419 $90,968
FUNDRAISING PROJECT OVERVIEWS
Grants In 2019, Fund Development staff began executing on a Granting Strategy, which included the pursuit of grants from private foundations. The strategy will continue to be modified and updated each year, as new opportunities are sourced and application processes are refined for efficiency.
Page 46 of 82 2019 Granting Activity Amount Amount Funder Project Requested Granted Province of BC Multiculturalism Neighbourhood Safety Series Grant $5,000 $4,000 Telus Community Board Digital Musical Instrument and Recording Collection $20,000 $0 Westminster Savings Credit Digital Musical Instrument Union Foundation and Recording Collection $15,000 $0 BC Rehab Foundation American Sign Language- English Storytimes $5,050 $0 Edith Lando Foundation Somali Parenting Workshops (partnership with Options) $4,450 $3,500 Dvajid Mowafagian Foundation Reading Buddies $20,000 $0 Peter and Joanne Brown Reading Buddies Foundation $20,000 $0 Coast Capital Savings Teen Library Council $20,000 $10,000 Hamber Foundation American Sign Language- English Storytimes $9,100 $1,000 BC Courthouse Society Law Collections $0 $5,000 The Keg Spirit Foundation Reading Buddies $5,000 $0 Totals $123,600.00 $23,500.00
Direct Mail A spring mailer called “Tomorrow’s Readers” was produced and sent to over 26,700 homes in the South Surrey, Ocean Park, and Morgan Crossing areas. Working with a consultant, a postcard-style unaddressed mailer was produced to allow a larger reach to homes within a modest budget. Generating awareness for Surrey Libraries as a registered charity, along with donor acquisition were the key drivers. The campaign brought in $1,162.65 in donations and netted 6 new donors.
Sponsorships Surrey Kids Read Guildford Town Centre was providing a $5,000 sponsorship for a “Winter Reading Club” program which the Library discontinued in 2019. Guildford Town Centre was persuaded to transfer their sponsorship to the Surrey Libraries EXPO event in January which did not have any sponsorship in the past.
Young Adult Writing Contest Additional effort was put into growing sponsorship for the Young Adult Writing Contest in 2019, resulting in $11,052 in cash and $2,475 in-kind sponsorship for this project. The Award Gala was a wonderful event for sponsors to meet some of our Trustees and Chief Librarian.
Page 47 of 82 Tree of Giving To offset the cost of running this new fundraising campaign, corporate sponsors were pursued and $8,000 in in sponsorship funding was secured for the campaign.
Donor Stewardship The fall appeal was sent to current and lapsed donors in the first week of December. In order to stretch the reach of this appeal, donors who were lapsed for whom we had an email address were also sent email solicitation. The decision was made to remove the matching gift component and tailor the fall appeal as a general request for funds, as opposed to a focus on the Read to Baby program. We produced an in-house appeal letter which was sent to 189 past or lapsed donors and raised $4,215.01 from 51 donations, representing a response rate of 27%.
Tree of Giving Fundraiser Tree of Giving is a festive holiday fundraiser conducive to both sponsorship opportunities and individual donations. Each branch displayed a tree and patrons were invited to donate a minimum of $5 for which they received a customizable ornament which they could decorate and hang on the tree or take home.
The primary objective of this campaign was donor acquisition and the campaign resulted in 82 new donors and $3,129.76 in individual and corporate donations. The campaign was marketed both in- branch and online, as well as on public computers and external promotional channels.
Culture of Philanthropy Building a culture of philanthropy is an ongoing focus for Fund Development. In order to achieve fundraising goals, the organization must believe in both the value of and need for raising funds for additional programming and services. Staff presentations, individual conversations, social media posts, and board engagement all play a critical role in this focus.
An annual Fund Development Plan was put on hold in 2019 due to staff capacity constraints. The plan continues to be built in 2020 along with a donor stewardship plan and a Case for Support.
Additional effort was put into Fund Development’s presence on social media channels, through the creation of two ongoing programs: “Share Your Story” and “Fast Facts.” Both have monthly posts on Surrey Libraries’ social media channels (Facebook, Twitter, and Instagram) with the goal of being able to engage patrons in learning more about Surrey Libraries as a charity and invite them to support the library. Share Your Story has been a great success with staff, who have really enjoyed gathering patron stories during their regular programming. Stories are used online, through donor stewardship pieces, and in other communication pieces. Fast Facts highlights one statistic which illustrates the usage, demand, and need of all that Surrey Libraries has to offer.
Page 48 of 82 Metrics In 2018, it was determined which fundraising metrics should be tracked to help inform fundraising strategies and to see if the Library’s fundraising efforts are having the desired results. The metrics enable Fund Development staff to be responsive to trends and help make their fundraising efforts more successful. The metrics are around engagement with donors, rather than specific amounts raised. This is quite intentional as fundraising is around building relationships with donors which result in bigger donations over time. Some of the metrics being tracked include the donor retention rate (how many donors gave us gifts year over year), the annual net growth in donors, and the number of donor conversions (for example one-time donors who were converted to multi-year or monthly donors).
CONCLUSION This past year was both a mix of success and challenges. With the ongoing capacity issues, Fund Development staff were challenged to advance some programming, while able to keep many projects moving forward.
For the coming year, the focus for Fund Development was to be about creating a healthy balance between individual giving, grants, and sponsorship. While work will continue on building on these areas, the COVID-19 crisis and ensuing closure of the Library will impact the capacity of staff to move priorities forward. A decline in donations is also anticipated due to the negative impact of the pandemic on the economy.
Page 49 of 82 2019 Report to our Community
Page 50 of 82 LAND ACKNOWLEDGEMENT
Surrey Libraries recognizes that our work takes place on the ancestral, traditional, and unceded territories of the SEMYOME (Semiahmoo), q̓ic̓əy̓ (Katzie), kʷikʷəƛ̓əm (Kwikwetlem), q̓ʷɑ:n̓ƛ̓ən̓ (Kwantlen), qiqéyt (Qayqayt), xʷməθkʷəy̓əm (Musqueam) First Nations and on the ancestral and traditional territory of the sc̓əwaθən məsteyəxʷ (Tsawwassen) First Nation.
Page 51 of 82 VALUES COMMUNITY-FOCUS VISION We care about the broader well-being of our community and guide our services A literate, inclusive, thriving city. based on its changing needs. INTELLECTUAL FREEDOM We champion the right for different voices and ideas to be heard, and the MISSION right for questions to be asked without censorship. We respect and defend We connect people, spark individual rights to privacy and choice. curiosity, and inspire learning. SERVICE EXCELLENCE We provide excellent, responsive service. EQUITABLE ACCESS We strive to reduce barriers to service, and meet the community where they are. We uphold the principles of social justice. CREATIVITY We continuously explore and pursue new ideas to improve services. We learn from our efforts, remain flexible, adapt, and innovate. COLLABORATION We support, trust, and respect each other. We share stories, ideas, and experiences with each other, our City, community, and patrons.
Page 52 of 82 MESSAGE FROM THE BOARD CHAIR AND CHIEF LIBRARIAN
This past year was an extremely productive one and we are proud of the work we accomplished. 2019 was the first year we implemented actions from our new strategic plan.
As one of our strategic themes, ‘Literacy and Learning’ continues to be a driving force for much of the work we do at Surrey Libraries. Programming to support and raise literacy levels for everyone from pre-schoolers to seniors continues to be a focus, as are literacy supports for newcomers and English language learners. The year also featured a new partnership with Google to lead a cohort of learners through the Google IT Support Certificate program.
A second strategic theme is ‘Connections’ and the year saw us developing new connections and supporting those we’ve always had. We were proud to receive a Surrey Housing and Homelessness award for our outreach to shelters and transition houses. We also reached out to our broader community through a ‘Customer Satisfaction and Awareness’ survey to gain a better understanding of how much the community knows about the services available at Surrey Libraries and how to serve our community better.
Our final strategic theme is ‘Welcoming and Inclusive Spaces.’ The stereotype that people only use libraries for borrowing books is eroding and one visit to our branches reveals that they’re well-used community hubs. We embarked on a major structural renovation of the Cloverdale branch which saw the branch close for half the year. To allow for continued library services for the community, a Pop-up Library was launched at the Cloverdale Recreation Centre. Construction on a new library branch as part of the Clayton Community Centre also continued throughout the year.
We want to extend our thanks to the City of Surrey and the Province of British Columbia for recognizing the value of libraries in our communities. Thank you also to the many volunteers, donors, community partners, and patrons who support our libraries. Finally, we extend a heart-felt thanks to the Board and staff of Surrey Libraries for their ongoing dedication, enthusiasm and commitment to building a better community.
Neelam Sahota Surinder Bhogal Board Chair Chief Librarian
Page 53 of 82 MAYOR’S MESSAGE
On behalf of City Council, I congratulate Surrey Libraries on another successful year serving the needs of our diverse and growing community. Our libraries continue to provide important services to our city and are fast becoming vibrant community hubs. As part of the social fabric of Surrey, our libraries promote the City’s mission to serve our community to improve the quality of life for everyone.
People of all ages go to the library to nurture their curiosity, attend programs, use the public computers, learn new skills, share ideas, and make friends. The Library encourages and supports life-long learning and contributes to the economic and social well-being of our citizens. Programs like English Conversation Circles and book clubs bring new Canadians together, exposing them to the rich cultural make up of Surrey.
Our libraries offer a lifetime of continual learning, creativity, and leisure, helping to strengthen our city. They’re vital for members of our community who don’t have access to computers and help bridge the ‘digital divide.’ Nearly 200,000 members of our community are active users of the library – I would love to see every Surrey resident use the library services available to them.
Library membership provides residents with free access to books, magazines, music, videos, programs as well as numerous online and digital resources such as streaming video, learning platforms, and career building resources. There is truly something for everyone to discover at the library. I encourage everyone to visit your local Surrey Libraries branch or visit online surreylibraries.ca and start exploring all that Surrey Libraries has to offer.
Sincerely, Doug McCallum Mayor
Doug McCallum Mayor
Page 54 of 82 YEAR IN REVIEW
In an increasingly connected and busy world, public libraries play an important role, representing one of the few remaining democratic public spaces in our community.
Surrey Libraries serves one of the fastest growing cities in the country and in many respects, 2019 was a year of growth and change for us as we embarked on fulfilling the aspirations set in our new five-year strategic plan. The plan was developed under three broad strategic themes: “Literacy and Learning,” “Connections,” and “Welcoming and Inclusive Spaces.” For this report to our community, those themes are used to highlight the work we undertook in the first year of implementing the strategic plan.
Additionally, we conducted a customer satisfaction and awareness survey last year to help us understand how to better serve our community. You’ll see highlights from that survey in segments throughout this report under the heading “What You Told Us.”
Over Nearly 2,500,000 2,000,000 28,678 in person visits visits to website & catalogue new library cards issued
Page 55 of 82 A Typical Day in the Life of SURREY LIBRARIES
7,300 people visit 9,468 our branches physical items borrowed 590 people participate in programs 82 5,694 new library 1,252 visits to our website cards issued questions answered 1,714 eBooks & eAudiobooks downloaded
Page 56 of 82 LITERACY & LEARNING
As a public library, literacy and learning will always be the cornerstone of Surrey Libraries’ work. From support of English language learners to storytimes for children to one-on-one tech programming support life-long learning and a range of literacies for young and old.
30,204 175,054 24% adults participated in Library programs youth participated in increase in eBooks and eAudio such as book clubs, Maker Meetups, and Library programs circulation over 2018 English Conversation circles
Google IT Support Certificate Program English Conversation, Newton Branch Teen STEM Challenge, Fleetwood Branch
“This program was very well run and helpful in getting my foot in “The library has helped me develop my love of reading since I was the door to IT. I received amazing support from Surrey Libraries, 10 years old. I used to take out the max limit of books and spend and I enjoyed a lot of aspects of how this course was set up and hours at a time immersed in different stories. Eventually I started how it was executed. Having other learners to turn to weekly was to volunteer for the library as well, starting in spring of 2017. I’ve very helpful in providing, knowledge, and amusement. I feel more volunteered multiple times for the Reading Buddies program and confident to be able to look for a job in the IT field.” have loved it. I’ve built countless friendships with people involved –Monica, Graduate of the Google IT Support Certificate Program with the library and I can say with confidence that I am a better person today because of this special place.” –Natasha
Page 57 of 82 As a teacher and mother of two young children, Sara Oke knows that strong reading skills form the basis of learning and the importance of developing literacy skills early, “I started taking both of my kids when they were babies to baby storytime at the library, and we really enjoyed that.”
Recently, when her youngest Avery turned two, Oke found a new use for the library when planning a storybook-themed birthday party for her little one. Rather than purchasing books from a store, sourcing them from the library helped to ensure an affordable party. “Library staff were very helpful and I appreciated them taking the time to help me find specific stories to match elements of decor and food I wanted to incorporate,” says Oke.
The birthday girl’s favourite stories joined the party, including: Green Eggs and Ham, The Very Hungry Caterpillar, The Rainbow Fish, Counting Kisses, The Three Little Pigs, and Tale of Peter Rabbit. The books inspired party decor and a feast of snacks, and little bookworms enjoyed gummy worm treats and cupcakes topped with mini book covers for dessert.
“I really wanted the party to be imaginative and reflect my daughter’s interests, and she just loved it!” says Oke. “We love our local library and this is another example of why it’s such a great community resource. We’re looking forward to the new Clayton Community Centre library opening soon too.”
What You Told Us: 62% strongly agree and agree that “Surrey Libraries is the Go to Place for Literacy and Learning.”
Page 58 of 82 CONNECTIONS
The Library connects Surrey residents with resources and services that help enrich their lives and also connects people to others with similar interests. Our commitment to connection also means supporting efforts of reconciliation with Indigenous communities, as well as enhancing our community partnerships to advance shared priorities and leverage resources for greater community benefit.
“As a new mom with no mom-friends in the area, I started taking my newborn daughter to babytime on Thursdays to help her socialize. Almost three years later, my two daughters and I still walk to the library at least once or twice a week to borrow books and DVDs, attend storytime, and for get-togethers with some of the many friends that we have made there. It has been an amazing opportunity for my children to foster a love of reading, songs, games, and friendships.”–Jennifer
Page 59 of 82 Surrey Libraries won this award for its outreach efforts. Staff make many community visits at places such as shelters, low income housing, foodbanks, recovery homes, resource fairs, festivals, community events, schools and the Surrey Pretrial Centre to provide services to vulnerable and marginalized populations. Students, teachers, families, seniors, newcomers, refugees, Indigenous people and LGBTQ2+ communities all benefit from Surrey Libraries’ outreach efforts.
Surrey Housing & Homelessness Society Award Repair it Café, City Centre Branch
What You Told Us: 74% Strongly agree or agree that Surrey Libraries Consistently Provides Good Service Connecting our staff to the mission of the 76% organization, the Library Strongly agree or agree that continued to prioritize Surrey Libraries Staff Are staff development and Knowledgeable and Helpful provided funding for educational opportunities for staff including funding 64% for credentialed Strongly agree or agree that they courses, workshops, are Satisfied With the Range of and conferences. Services Surrey Libraries Provides
Page 60 of 82 Our Commitment to Reconciliation
Surrey Libraries is committed to reconciliation and is working to respond to the Truth and Reconciliation Commission’s Calls to Action. To build more meaningful connections with our Indigenous community, the Library set “Focus efforts on reconciliation with Indigenous communities” as a key strategic initiative, paving the way to undertake several actions to support reconciliation efforts and to help build the connections between the Library, the Indigenous community, and the citizens of Surrey.
wə ʔayəm kʷs niʔ ct ʔiməx We Walk Slowly Indigenous medicinal plant walks
Page 61 of 82 The Indigenous Authors and Storytellers for Children series brought four Indigenous authors and storytellers to many branches across the system as well as two community locations. In addition to the readings and storytelling, audiences received complimentary books, learned about Indigenous culture and resources, and had access to specialized Indigenous booklists created by staff.
Let’s Talk About Reconciliation Author Nicola Campbell, Indigenous Authors and Indigenous film screenings and conversations Storytellers for Children series
Page 62 of 82 WELCOMING AND INCLUSIVE SPACES
The Library is a “community living room” and we welcome everyone from newborns to seniors. We are continually working to ensure our facilities and our staff make individuals and families feel welcomed, safe, and comfortable. We joined the SafePlace program, promoting the Library as a place of refuge for the LGBTQ2+ community and also promoted the Library as a breastfeeding friendly space.
While the Cloverdale branch had to close mid-year for extensive renovations, we ensured the community was served through a Pop-up library in the Cloverdale Recreation Centre.
Blankets Community Art Project City Centre branch installation Cloverdale staff at the Pop-up branch housed at the Cloverdale Recreation Centre
“When I immigrated to Canada, the library was a lifeline. The support I received from staff in accessing services and materials to help improve my English helped me not only build my language skills, but also my confidence. I went on to university and was the first in my family to graduate. The library enriches our community’s economy, access to learning, and social well-being.” –Library patron
Page 63 of 82 Clayton Community Centre Branch construction
Delivered Books & Films in 20,111 library materials to homebound, seniors, and those with disabilities 19World Languages
What You Told Us: 76% Strongly agree or agree that Surrey Libraries is Welcoming and Inclusive
Page 64 of 82 Our board chair, Karen Reid Sidhu, was named the 2019 Super Trustee by the BC Library Trustees Association for her tireless advocacy and support of Surrey Libraries.
“Surrey Libraries hosted three screenings of Sher Vancouver’s award-winning social justice documentary, My Name Was January, about issues facing transgender women of colour. With the support and assistance of many library staff, the screenings were well planned, well received, and well attended. Surrey Libraries provides critical support to grassroots non-profits in the community, like Sher Vancouver, to help them share their programming with the community through its branches. By supporting members of Sher Vancouver who are often marginalized, vulnerable, and alienated, Surrey Libraries demonstrates its commitment to diversity, inclusion, and the opening of doors to all and is a great equalizer in our city.” Alex Sangha Founder of Sher Vancouver Producer of My Name Was January
Safe Place RCMP Stickers displayed on every branch entrance door
Page 65 of 82 Everyone is Welcome entrance poster, Strawberry Hill Branch
Page 66 of 82 LIBRARY OPERATIONS Financial Summary for 2019 REVENUES City of Surrey Transfers 19,066,214 Provincial & Federal Grants 985,542 “The wealth of information and products available for a few Fines & Fees 619,575 dollars a year of my taxes—added up, all the resources I get from Community Contributions 100,000 my local library are probably the best return on investment I’ve ever made in my life.”–Library Patron Other 201,715
EXPENDITURES Human Resources 15,021,946 Materials, Supplies & Equipment 3,522,180 196,583 Branch Operations 1,799,434 Number of active cardholders Other 523,501 (38% of population)
Full financial statements can be found at: https://www.surreylibraries.ca/about-us
2019 LIBRARY (Left to Right) Top: Jack Hundial (Council Representative), Greg Down, Stanley Chang (Vice Chair), Michael Kendler, BOARD Simon Cumming, Austin Uzama, Bottom: Marilyn Herrmann, Jennifer Kimbley, Karen Reid Sidhu (Chair), Louise Hearty Missing: Connie Hong, Neelam Sahota, Muzna Zarfar
Page 67 of 82 THANK YOU TO OUR DONORS AND VOLUNTEERS THANK YOU TO OUR Anonymous Donors Emily Estupe Reyes Winnifred Kowalewich Sylvia Riddell CORPORATE SUPPORTERS Beverley Ackerman Barb Fugelsang Natasha Krause Betty Roath Jawad Ahmed Lorraine Galazyk Ann Kruse Tabitha Rodgers ABC Recycling David Albert Judith Gallant Seline Kutan Elizabeth Rose Altered Carbon Productions Inc. Christine Algard Renu Geol Lois Landells Tanya Rothe BC Courthouse Library Society Jim Amos Jenda Ghog Anne Larsen Mark Rowell BC Lions Football Club Kristen Andrews Judith Giesbrecht Lawrence LeDoux Linda Rubuliak Black Bond Books Mala Ashok James Gilholme Ying Lee Simone Ruhm-Pelech Black Press Media Milo Autio Rowen Goldthorpe Jingying Li Yuko Sakamaki Canada-India Education Society Elena Awchoula Grace Gordon Nadine Lincoln Jasjeet Sanghera Central City Films Beth Barlow Sara Grant Marcia Lui Marjorie Sawatzky Coast Capital Savings - Community Fund Judi Bell Taisha Grant Maxim Lyutikov Daniel Schulz CUPE Local 402 Sarah Betts Gerrard Greenstone Eleanor MacCowan Kara Scott CUPE Local 402-02 Emily Beukers Reinhard Habich Kathryn Macdonald Heinz Senger David Pel & Company Inc. Surinder Bhogal Marina Haddad Deepali Malviya Jelan Shamoon The Edith Lando Charitable Foundation Richard Blacklaws Mandy Hanley Christopher Mann Ritu Sharma Forte Law Corporation Maureen Bradford Lauren Hanson Sarah Mast Glenn Sherlock Fortis BC John Brady Wen Di Hao Orsolya Matusek Manveer Sidhubrar GEP Away Inc. Donalda Brown Indra Hardy James McCann Gurtaj Singh Government of British Columbia Heather Bruce Barbara Harris Marie McDowall Carolyn Smith Hamber Foundation Thomas Button Kelly Hendrickson Pauline McNaughton Nicole Smyth McMann Imperial Hobbies Rosane Cardoso Eileen Henrioulle Michelle Meech Sharon Spencer Irina Bartnik Notary Corporation Evison Carefoot Marilyn Herrmann Sandra Melara Del Ilona Stachura Jim Pattison Volvo of Surrey Jean Cassidy Cyndy Hill Cid De Hung Kathryn Sudul Khalsa Credit Union Stanley Chang Hudson Hirsch Lorraine Meltzer Katheren Szabo Kwantlen Polytechnic University Ming Chen Vincent Holmes Harvey Miller Upkar Tatlay National City Films Mary Coren Connie Hong Laurie Misshula Chantelle Tisshaw 1170110 B.C. Ltd April Cox Lana Hooley Chandra Mistry Harmiena Torenbeek One Two Buckle My Shoe Childcare Inc. Philiip Crampton Janet Houghton Heather Muir Soledad Malvina Viera Lujan Pacific Coast Catering Group Ltd. Daniel Crompton Melanie Houlden Semee Mumtaz Xiangming Wang Pico Productions (BC) Limited Tanja Cvekic Wendy Hu Hazel Murphy Kay Warcup Rakuten Overdrive Kennedy Dale Barbara Hunc Mary Murray Lynne Watson READ Surrey/White Rock Society Mary Davidson Elenita Jalbuena Thalia Otamendi Jasmine Webster Rotary Club of Semiahmoo (White Rock) Kim Davies Yeehung Jiang Rebecca Ouwehand Donald Weisner Surrey City Development Corporation Joseph De Gaye Yousra Kabbani Amanda Palm Brenda Welvaert Surrey InternationalWriters’ Conference Marie Deane Malook Chand Kaler Reese Parsons Thomas Wheeler Turnbull Construction Project Managers Ltd. Barbara DeClue Siddharth Kalia Jonathan Pastrano John Wilson United Way Brittany Deeter Roberta Kawasaki Nicole Patapoff Ellen Wu Vancouver Kidsbooks Mehtab Dhaliwal Michael Kendler Corina Petersen Yufan Yang Westminster Savings Mara Dickie Marge Kent Joanne Pettigrew Jia Ning Yao Christine Draho Nicole Hyeseung Kim Sheila Pierce Xia Ye Yuman Duan Rei Kitano Irene Plett Carol Young Isaac Enns Richard Knowlton Shelly Rackel Eric Zhang Jenny Escobell Ashley Ko Dorothy Randall Dan Zhang Estate of Lily Koch Camille Reibin Daniel Zhang Rosemary Phyllis Hook Maria Koehn Sandy Rhyason Bin Zhou Sandra Zuccaro
Page 68 of 82 Page 69 of 82 Public Libraries Provincial Grants Allocations
2020 Grants
Libraries Branch
Ministry of Education
March 31, 2020
Page 70 of 82 Contents
Introduction ...... 3 Public Libraries Provincial Grants Allocations ...... 4 Table 1: 2020 Grants Summary ...... 4 Operating Grant ...... 7 Table 2: 2020 Per Capita Operating Grants – Summary ...... 8 Resource Sharing Grant ...... 11 OneCard Grant ...... 12 Literacy & Equity Grant ...... 13
Page 71 of 82 Introduction
The Ministry of Education, through the Libraries Branch, distributes annual grants to public libraries, federations, provincial associations and service providers. This is in addition to support from local governments, who provide the majority of funding to library boards. Funds are distributed to eligible public libraries, federations and service providers which support the delivery of province-wide services.
This document details how grants are calculated. Funding recipients receive grant award letters stating expectations for fund use and reporting requirements. There are eight grants in the funding framework, four of which are allocated directly to public library boards (Operating, Resource Sharing, BC OneCard and Literacy/Equity).
Distribution Changes for 2020:
Total annual funding for public libraries and province-wide services is $14,000,000 distributed as 8 grants. All 4 grants directly to libraries are held at 2019 levels. As a result, no library system will experience a reduction this year.
Salt Spring Island Public Library has been designated as rural for purposes of the operating grant.
Funding to support B. C.’s interlibrary loan service increased by $3,953 (software licensing costs).
BC Library Trustees Association received a one time grant to further support governance training, resources and ongoing development.
BC Library Association has received a one time grant to further enhance Summer Reading Club 2020.
Page 72 of 82 Public Libraries Provincial Grants Allocations
Table 1: 2020 Grants Summary Per Capita Resource OneCard Literacy and 2020 Grant Library Operating Grant Sharing Grant Grant Equity Grant Total Alert Bay Public Library $4,243 $1,734 $6,350 $1,825 $14,152 Beaver Valley Public Library $16,531 $4,001 $7,400 $5,607 $33,539 Bowen Island Public Library $11,040 $291 $7,400 $5,017 $23,748 Burnaby Public Library $414,304 $11,460 $39,816 $4,500 $470,080 Burns Lake Public Library $22,150 $7,923 $10,250 $5,793 $46,116 Cariboo Regional District Library $243,747 $16,657 $24,000 $15,000 $299,404 Castlegar Public Library $37,017 $12,421 $11,000 $10,741 $71,179 Chetwynd Public Library $16,720 $1,958 $7,400 $9,680 $35,758 Coquitlam Public Library $248,022 $4,126 $16,122 $4,500 $272,770 Cranbrook Public Library $70,883 $1,669 $11,000 $16,641 $100,193 Creston Public Library $36,536 $8,637 $11,000 $5,568 $61,741 Dawson Creek Municipal Public Library $50,927 $1,828 $11,000 $16,968 $80,723 Elkford Public Library $8,586 $3,129 $6,350 $2,407 $20,472 Fernie Public Library $26,470 $4,272 $10,250 $8,266 $49,258 Fort Nelson Public Library $20,170 $6,561 $7,400 $5,989 $40,120 Fort St. James Public Library $15,574 $3,022 $7,400 $6,573 $32,569 Fort St. John Public Library $90,110 $7,840 $11,000 $15,266 $124,216 Fraser Lake Public Library $11,078 $3,786 $7,400 $6,858 $29,122 Fraser Valley Regional Library $1,328,728 $5,002 $26,299 $89,421 $1,449,450 Gibsons and District Public Library $32,459 $9,305 $11,000 $8,149 $60,913 Grand Forks Public Library $27,555 $3,396 $10,250 $6,744 $47,945 Granisle Public Library $4,258 $1,953 $6,350 $1,998 $14,559 Greater Victoria Public Library $582,234 $4,717 $24,000 $21,756 $632,707 Greenwood Public Library $3,187 $2,267 $6,350 $1,825 $13,629 Hazelton Public Library $26,236 $1,971 $7,400 $9,415 $45,022 Houston Public Library $12,147 $4,487 $7,400 $10,455 $34,489 Hudson's Hope Public Library $4,093 $5,793 $6,350 $1,571 $17,807 Invermere Public Library $28,160 $2,717 $10,250 $7,829 $48,956
Page 73 of 82 Per Capita Resource OneCard Literacy and 2020 Grant Library Operating Grant Sharing Grant Grant Equity Grant Total Kaslo & District Public Library $6,835 $3,647 $6,350 $1,719 $18,551 Kimberley Public Library $29,370 $4,325 $10,250 $6,536 $50,481 Kitimat Public Library $33,632 $4,520 $10,250 $8,199 $56,601 Lillooet Public Library $14,406 $3,640 $7,400 $15,839 $41,285 Mackenzie Public Library $18,311 $5,526 $7,400 $6,055 $37,292 McBride Public Library $6,608 $2,350 $6,350 $2,242 $17,550 Midway Public Library $3,000 $1,057 $6,350 $3,534 $13,941 Nakusp Public Library $8,861 $5,042 $6,350 $3,037 $23,290 Nelson Municipal Library $51,845 $5,566 $11,000 $19,150 $87,561 New Westminster Public Library $126,373 $2,173 $11,000 $4,500 $144,046 North Vancouver City Library $99,174 $4,762 $11,875 $4,500 $120,311 North Vancouver District Public Library $178,264 $3,541 $16,733 $4,500 $203,038 Okanagan Regional Library $945,807 $3,252 $24,000 $35,323 $1,008,382 Pemberton Public Library $18,534 $1,729 $7,400 $4,398 $32,061 Pender Island Public Library $16,506 $708 $7,400 $1,750 $26,364 Penticton Public Library $93,369 $1,765 $11,000 $18,887 $125,021 Port Moody Public Library $83,878 $2,704 $16,749 $4,500 $107,831 Pouce Coupe Public Library $3,000 $2 $6,350 $4,225 $13,577 Powell River Public Library $56,611 $2,522 $11,000 $21,041 $91,174 Prince George Public Library $200,917 $4,126 $10,250 $4,500 $219,793 Prince Rupert Public Library $46,888 $7,506 $11,000 $19,699 $85,093 Radium Hot Springs Public Library $4,355 $668 $6,350 $1,563 $12,936 Richmond Public Library $352,990 $2,374 $16,664 $4,500 $376,528 Rossland Public Library $12,899 $1,411 $7,400 $3,032 $24,742 Salmo Public Library $8,845 $3,120 $6,350 $1,867 $20,182 Salt Spring Island Public Library $33,782 $4,039 $11,000 $3,685 $52,506 Sechelt Public Library $48,457 $9,751 $11,000 $7,975 $77,183 Smithers Public Library $26,592 $5,548 $10,250 $17,927 $60,317 Sparwood Public Library $15,782 $3,138 $7,400 $6,430 $32,750 Squamish Public Library $55,316 $1,855 $11,000 $17,018 $85,189 Stewart Public Library $4,330 $1,908 $6,350 $2,783 $15,371 Surrey Public Library $922,052 $10,615 $20,186 $28,689 $981,542 Taylor Public Library $4,701 $3,049 $6,350 $1,762 $15,862 Terrace Public Library $59,462 $8,779 $11,000 $20,476 $99,717
Page 74 of 82 Per Capita Resource OneCard Literacy and 2020 Grant Library Operating Grant Sharing Grant Grant Equity Grant Total Thompson Nicola Regional Library System $345,733 $1,707 $24,000 $16,500 $387,940 Trail and District Public Library $36,035 $4,325 $10,250 $6,436 $57,046 Tumbler Ridge Public Library $8,634 $4,567 $6,350 $1,401 $20,952 Valemount Public Library $6,992 $2,426 $6,350 $2,415 $18,183 Vancouver Island Regional Library $1,206,871 $5,286 $24,000 $46,324 $1,282,481 Vancouver Public Library $1,126,986 $22,086 $40,207 $50,728 $1,240,007 Vanderhoof Public Library $26,538 $4,048 $10,250 $7,247 $48,083 West Vancouver Memorial Library $80,819 $6,767 $14,534 $4,500 $106,620 Whistler Public Library $33,321 $1,525 $11,000 $5,697 $51,543 Total $9,856,846 $322,378 $822,886 $759,451 $11,761,561
2020 Grant 2020 Grant Organization Total Grant Recipients Total Partner Programs and Service Grants Library Grants Subtotal $11,761,561 BC Libraries Cooperative $980,100 Partner Programs and Service Grants Subtotal $1,243,439 BC Electronic Library Network1 $138,339 Federation Grants Subtotal $995,000 National Network for Equitable Library Service $85,000 BC Library Association Operating $20,000 Grand Total $14,000,000 BC Library Trustees Association Operating $15,000 BC Library Association One-Time Grant $2,500 BC Library Trustees Association One-Time Grant $2,500 Note(s): Association/Partner Grants Subtotal $1,243,439 1. The BC Electronic Library Network (BC ELN) receives funds for interlibrary loan software.
Library Federation Public Library InterLINK $601,000 IslandLink Library Federation $94,500 Kootenay Library Federation $113,000 North Central Library Federation $87,000 North West Library Federation $51,000 North East Library Federation $48,500 Library Federation Grants Subtotal $995,000
Page 75 of 82 Operating Grant
All British Columbia public libraries, established by the authority of the Library Act, may be eligible for annual per capita operating grants based on a funding formula.
The 2020 Per Capita Operating grants use the 2016 Census figures to calculate library service area populations.
The following table details the funding rates.
Library Type Service Area Population Rural/Urban Rate
Rural $3.20 <12,000 Urban $3.00
PLA Rural $2.70 / 12,000 – 34,999 Municipal Urban $2.50
Rural $2.20 >=35,000 Urban $1.78
Rural $2.20 Municipal Urban $1.78 Regional Rural $4.10 Rural Urban $3.90
Municipal $2.20 Integrated Rural $4.10
Notes: . Population figures sourced from the 2016 Census Values provided by BC STATS. . Urban Regional Districts (RDs) for the purpose of public library operating grants include Capital, Central Okanagan, Fraser Valley, and Greater Vancouver Regional Districts. All other Regional Districts are considered Rural RDs. . Salt Spring Island Public Library, despite being located in the Capital Regional District, is classified as rural to better reflect its geographic reality as of March 2020.
Page 76 of 82 Table 2: 2020 Per Capita Operating Grants – Summary Service Area Use Population Sum of Sub Grandfather Grandfather 2020 Grant Library (2016 Census) Grants Amount Amount Total Alert Bay Public Library 954 $3,053 $4,243 Y $4,243 Beaver Valley Public Library 4,807 $15,382 $16,531 Y $16,531 Bowen Island Public Library 3,680 $11,040 $9,486 $11,040 Burnaby Public Library 232,755 $414,304 $0 $414,304 Burns Lake Public Library 5,763 $18,383 $22,150 Y $22,150 Cariboo Regional District Library 61,988 $210,776 $243,747 Y $243,747 Castlegar Public Library 13,710 $37,017 $37,001 $37,017 Chetwynd Public Library 5,209 $16,669 $16,720 Y $16,720 Coquitlam Public Library 139,338 $248,022 $0 $248,022 Cranbrook Public Library 26,253 $70,883 $70,265 $70,883 Creston Public Library 13,532 $36,536 $35,414 $36,536 Dawson Creek Municipal Public Library 18,862 $50,927 $50,320 $50,927 Elkford Public Library 2,499 $7,997 $8,586 Y $8,586 Fernie Public Library 8,272 $26,470 $25,622 $26,470 Fort Nelson Public Library 5,393 $17,258 $20,170 Y $20,170 Fort St. James Public Library 4,448 $14,234 $15,574 Y $15,574 Fort St. John Public Library 33,374 $90,110 $0 $90,110 Fraser Lake Public Library 2,869 $9,181 $11,078 Y $11,078 Fraser Valley Regional Library 722,592 $1,328,728 $0 $1,328,728 Gibsons and District Public Library 12,022 $32,459 $0 $32,459 Grand Forks Public Library 8,611 $27,555 $0 $27,555 Granisle Public Library 303 $970 $4,258 Y $4,258 Greater Victoria Public Library 327,098 $582,234 $0 $582,234 Greenwood Public Library 945 $3,024 $3,187 Y $3,187 Hazelton Public Library 5,944 $18,895 $26,236 Y $26,236 Houston Public Library 2,993 $9,578 $12,147 Y $12,147 Hudson's Hope Public Library 1,015 $3,248 $4,093 Y $4,093 Invermere Public Library 8,121 $25,987 $28,160 Y $28,160 Kaslo & District Public Library 2,136 $6,835 $0 $6,835 Kimberley Public Library 9,178 $29,370 $27,309 $29,370 Kitimat Public Library 8,131 $26,019 $33,632 Y $33,632
Page 77 of 82 Service Area Use Population Sum of Sub Grandfather Grandfather 2020 Grant Library (2016 Census) Grants Amount Amount Total Lillooet Public Library 4,012 $12,838 $14,406 Y $14,406 Mackenzie Public Library 3,798 $12,154 $18,311 Y $18,311 McBride Public Library 1,568 $5,018 $6,608 Y $6,608 Midway Public Library 649 $2,077 $3,000 Y $3,000 Nakusp Public Library 2,378 $7,610 $8,861 Y $8,861 Nelson Municipal Library 19,202 $51,845 $31,754 $51,845 New Westminster Public Library 70,996 $126,373 $116,572 $126,373 North Vancouver City Library 53,474 $95,184 $99,174 Y $99,174 North Vancouver District Public Library 87,913 $156,485 $178,264 Y $178,264 Okanagan Regional Library 374,537 $884,504 $945,807 Y $945,807 Pemberton Public Library 5,792 $18,534 $0 $18,534 Pender Island Public Library 5,158 $16,506 $0 $16,506 Penticton Public Library 33,761 $91,155 $93,369 Y $93,369 Port Moody Public Library 33,551 $83,878 $75,300 $83,878 Pouce Coupe Public Library 792 $2,534 $3,000 Y $3,000 Powell River Public Library 19,671 $53,112 $56,611 Y $56,611 Prince George Public Library 87,485 $192,467 $200,917 Y $200,917 Prince Rupert Public Library 13,935 $37,625 $46,888 Y $46,888 Radium Hot Springs Public Library 1,361 $4,355 $2,947 $4,355 Richmond Public Library 198,309 $352,990 $0 $352,990 Rossland Public Library 3,729 $11,933 $12,899 Y $12,899 Salmo Public Library 2,764 $8,845 $7,987 $8,845 Salt Spring Island Public Library 10,557 $33 $0 $31,671 Sechelt Public Library 17,947 $48,457 $40,970 $48,457 Smithers Public Library 7,661 $24,515 $26,592 Y $26,592 Sparwood Public Library 4,756 $15,219 $15,782 Y $15,782 Squamish Public Library 20,509 $55,316 $0 $55,316 Stewart Public Library 401 $1,283 $4,330 Y $4,330 Surrey Public Library 518,007 $922,052 $0 $922,052 Taylor Public Library 1,469 $4,701 $0 $4,701 Terrace Public Library 20,321 $54,867 $59,462 Y $59,462 Thompson Nicola Regional Library System 132,663 $335,371 $345,733 Y $345,733 Trail and District Public Library 9,389 $30,045 $36,035 Y $36,035
Page 78 of 82 Service Area Use Population Sum of Sub Grandfather Grandfather 2020 Grant Library (2016 Census) Grants Amount Amount Total Tumbler Ridge Public Library 1,987 $6,358 $8,634 Y $8,634 Valemount Public Library 1,655 $5,296 $6,992 Y $6,992 Vancouver Island Regional Library 440,160 $1,206,871 $1,179,056 $1,206,871 Vancouver Public Library 633,138 $1,126,986 $0 $1,126,986 Vanderhoof Public Library 7,756 $24,819 $26,538 Y $26,538 West Vancouver Memorial Library 45,404 $80,819 $0 $80,819 Whistler Public Library 12,352 $33,321 $0 $33,321 Total 4,603,762 $9,631,244 $4,398,728 39 $9,854,735
Page 79 of 82 Resource Sharing Grant The Resource Sharing grant uses a piece-rate for materials lent through interlibrary loan (ILL) services during the previous calendar year. Interlibrary Loan is a service that allows B.C. public libraries to share materials with other libraries in BC and across Canada.
The piece rate for the 2020 Resource Sharing Grant is $2.24 per item lent in the 2018 calendar year. As a result there are no changes to the amounts libraries received in 2020. For a breakdown of Resource Sharing Grant funding calculations, please refer to Table 4: 2019 Resource Sharing Grant – Calculation Summary in the 2019 Resource Allocation Document (available here: https://www2.gov.bc.ca/gov/content/sports-culture/arts-culture/public- libraries/tool-resources-library-administrators/provincial-funding).
Three types of eligible ILL transactions that count towards grant funding:
Types of Eligible ILL Transactions Description
Primary means of tracking interlibrary loan transactions by B.C. public libraries. Agent OutLook transactions Libraries request items from other systems through a shared catalogue that is updated at regular intervals.
For items requested through other means, particularly email or over the phone. ILL Exception transactions Also includes requests for multi-volume sets. Excludes items lent to destinations outside of Canada.
Multi-library direct loan project that allows libraries using the Sitka Evergreen Interlibrary Connect ILS to request items via live connection from each other. Only SITKA DPR Transactions (Sitka Direct transactions for libraries within the “Interlibrary Connect Zone” count towards Patron Requests) grant funding.
Page 80 of 82 OneCard Grant The BC OneCard Grant is funding to enable libraries to provide expanded library service to BC residents through participation in the BC OneCard program. The OneCard program ensures that active patrons of any public library in BC may use their card wherever they travel within the province.
BC OneCard grants are based on either a tiered or piece rate (whichever is greater) for materials lent and returned in the 2018 calendar year. Therefor there is no change in 2020 in the grants libraries are receiving. For a breakdown of OneCard Grant funding calculations, please refer to Table 5: 2019 OneCard Grant – Calculation Summary in the 2019 Resource Allocation Document (available here: https://www2.gov.bc.ca/gov/content/sports-culture/arts- culture/public-libraries/tool-resources-library-administrators/provincial-funding).
Minimum Compensation Population Tiers Circulation Returns Population served under 3,000 $3,175 $3,175
Population served between 3,000 and 7,000 $3,700 $3,700
Population served between 7,000 and 10,000 $4,750 $5,500
Population served over 10,000 $5,500 $5,500
Multi-region Libraries: Regional systems, Integrated systems, $12,000 $12,000 and Greater Victoria Public Library
The piece rate for items lent or returned by libraries that exceed the minimum levels above is 5.0 cents per item.
For 2020 grants, tiered rates were kept the same as they were in the previous calendar year for all libraries.
Page 81 of 82 Literacy & Equity Grant
Literacy & Equity Grants are funding for the promotion of literacy and life-long learning within B.C. public libraries. Libraries may use these funds to expand their collections and services, which support literacy in their community. Libraries cannot expend funds for the purposes of building projects or upgrading the library’s facilities and furnishings. Libraries may however, use their grant funding in collaboration with other public libraries or federations on related projects.
Some examples of how libraries promote literacy and lifelong learning with these grants: • Summer reading programs • Building special collections (ex: low-literacy materials, ESL materials, multilingual materials, or materials for the visually impaired) • Reading programs for reluctant readers • Purchasing equipment in support of literacy for the visually impaired, such as DAISY (Digital Accessible Information System) readers • Outreach services • Early childhood initiatives such as Mother Goose, Father Moon, Baby time, etc.
Literacy funding rates for B.C. public libraries have been maintained at steady levels since 2009/10 and are not based on a calculation formula. Please refer to Table 1: 2020 Library Grants Summary to see a breakdown of Literacy & Equity Grant funding by library.
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