2020 Annual Report
0650-20-00
Contents
1. Metchosin Council 2019 ...... 1
2. Report on 2019 Services and Operations ...... 2
3. Progress Report on 2019 Objectives and Measures ...... 9
4. Statement of 2020 and 2021 Objectives and Measures ...... 13
5. Declarations and Disqualification of Council Members ...... 16
6. Value of 2019 Permissive Tax Exemptions ...... 16
7. Audited Financial Statements 2019 ...... enc1.
District ofMetchosin, 4450 Happy Valley Road, Victoria, BC V9C 3Z3 telephone: 250. 4743167 fax: 250.474.6298 www.metchosin.ca l’zH;c ll
1. Metchosin Council 2019
Mayor JohnRanns Councillor Kyara Kahakauwila Councillor Andy MacKinnon Councillor Sharie Epp Councillor Marie-Térese Little
Council Standing Committees
Finance and Environment Committee Councillor MacKinnon, Chair Planning Committee Councillor Kahakauwila, Chair Parks Committee Councillor Little, Chair Public Works Committee Councillor Epp, Chair
Advisory Committees to Council
Agricultural Advisory Environmental Advisory Healthy Community Select Committee Select Committee Advisory Select Committee Robin Tunnicliffe, Chair William Cave, Chair Shannon Carmen, Chair Councillor Little Councillor MacI(innon Councillor Epp (Liaison) (Liaison) (Liaison) JaneHammond Brent Donaldson Erin Van de Water Peter Havers JohnBuchanan Michael Fischer Betty Hildreth Alex Fletcher Norm Hardy Shelly Donaldson Tom Henry Jacqueline Clare Sarah Wade Karen Hoffman Todd Manning JenniferBurgis Bob Mitchell Ric Perron Jenny Millar Rebecca Nielsen Russ Chipps (BBFN) Andy MacKinnon (non- voting member)
Heritage Advisory Select Parks and Trails Advisory Committee Select Committee Gaert Linnaea, Chair Mark Atherton, Chair Councillor Epp Councillor Little (Liaison) (Liaison) Bonnie Farris, Trails Robert Patterson Coordinator Christopher Pratt Lee Johnston JanicePoulin Ron Aubrey Isabel Tipton JimNan Joseph Barrs Brent Donaldson Ellen Dewar Gord Stodola District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fux:250.474.6298zuww.metchosin.ca l’E:QC'
2. Report on 2019 Services and Operations
General Government Summary
Council completed its first full term in 2019 and held a Best Practices in Bylaw Enforcement Workshop with the Ombudsperson to kick start a review of Council policies and procedures based on the best practices as recommended by the Office of the Ombudsperson.
Council continued to maintain fiscal accountability, public works infrastructure projects, and school site Visioning.
The municipality relies on contracted service providers for many professional services including, financial reporting, land use planning, subdivision approval, transportation planning, and bylaw enforcement.
Budgets and Property Tax Rates
Year Value of Average Residential Tax Total Budget Average Residential Tax Rate Increase household Taxes (Municipal) (Municipal) (Municigal) 2019 $792,976 $1,036.72 1.2969 3.5% $6,385,617 2018 $737,697 $999.14 1.3544 1.9% $6,407,748 2017 $589,664 $968.46 1.6424 1.8% $6,532,085 2016 $544,041 $960.89 1.6424 2.1% $6,013,710 2015 $535,942 $941.97 1.7576 1.9% $6,280,146 2014 $ 541,881 $ 920.01 1.6978 0.9% $5,124,379
District ofMetchosin,4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fux:250.474.6298www,metchosin.ca I’21,{_vc|3
Land Use, Planning & Environmental Services
In 2019, the Planning Department began the year with a workshop on cannabis regulations, providing Council with an overview of different approaches within the CRD, and what areas the District has jurisdiction to control or regulate.
Soil deposit was a hot topic for the District and planning department in 2019, following on the heels of the previous yearsamendments to the Soil Deposit and Removal Bylaw to introduce graduated requirements and standards for larger volume soil deposits, including additional monitoring, assurances and expertise. The department assisted Council in updating fees, and in the review of soil deposit applications. The planning department also processed two temporary use permits to allow the deposit of soil as a commercial activity. In addition to new soil deposit regulations, residents in the ALR faced significant changes to the Agricultural Land Reserve Use Regulation. Staff participated in workshops to learn about the amendments, and discussed the changes with residents within the ALR.
An updated regional context statement was prepared by the department during 2019, in preparation for a 2020 legislated deadline for approval. The District also participated in other regional initiatives, including the update of census population data and projections for inclusion in the RGS, as well as initiating the data collection and analysis to prepare a Housing Needs Report. The housing needs information is in response to legislation that took effect in 2019 that requires local governments to collect data, analyze trends and present reports that describe current and anticipated housing needs in all BC communities. The reports are intended to ensure municipalities understand their current and future housing needs, and can identify existing and projected gaps in housing supply.
The District monitored the impacts of the changes to the business licence bylaw with respect to short term rentals that came into effect in 2018, and the department followed up on several inquiries regarding the regulations.
The department has also been involved in the collaboration with multiple agencies i.nthe shared effort to conserve the rural character and sensitive ecological features at Mary Hill. Substantial time and effort has been committed with Beecher Bay First Nation towards the goal of creating a vision for Mary Hill that will retain the natural ecosystem valued by our communities, as well as establishing a strong and collaborative relationship between the Nation and the region.
Other planning activities included the processing of development permits (6), TUP applications (2), 2 subdivision applications, 1 board of variance application, participation in the Olympic View golf course property plan update, Royal Beach plan referral from neighbouring Colwood, and discussions on alterations to the heritage designated Metchosin School Museum. Staff completed the annual corporate and community Climate Action reporting to the province to secure grants funding.
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metch0sin.ca Page l4
Land Use Applications
Year Rez Temporary Dev Dev Board Soil Soil Tree Subd /OCP Use Permit Permit Variance of Deposit Removal Cutting Permit Variance 2019 1 2 6 0 1 10 0 6 2 2018 0 0 1 3 0 8 0 6 1 2017 2 0 1 3 0 7 0 9 1 2016 2 1 4 0 0 6 0 7 1 2015 0 0 2 3 1 13 0 7 4 2014 0 0 4 1 0 5 0 13 0
Building Regulation Services
Building Regulation Services issues permits and inspects construction projects for health and safety and to ensure that construction in Metchosin complies with the BC Building Code and municipal bylaws. This service operates on a cost recovery basis. Building permit fees are meant to cover the costs of providing this service. There were a total of 76 building permits issued in 2019.
Year Building Permit Revenue Building Number of (Based on value of construction) Permits Issued New Homes 2019 $100,593 76 7 2018 $69,131 72 9 2017 $101,415 75 11 2016 $44,550 49 4 2015 $ 48,918 46 7 2014 $ 37,738 61 4
Fire Protection and Rescue Services
The Metchosin Fire Department provides fire and rescue services to the citizens of Metchosin through six distinct service areas: fire suppression, fire prevention, fire & life safety education, first responder (medical) program, fire inspections and rescue (vehicle crashes, rope & water rescue, animal rescue, etc.).
The Metchosin Fire Department trains to a Full—Service Level under the British Columbia Fire Service Playbook, which outlines levels of service and minimum required training standards for all municipal and regional fire departments.
Capital purchases in 2019 included new thermal imaging cameras and the vehicle exhaust extraction system. We were also able to install an air system throughout the apparatus bay
District ufMetch0si11,4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchosin.ca l’ugc |5 to. As forestry and brush fire response is a high risk in our jurisdiction, we upgraded and invested i.nforestry gear for our responders.
Over the past few years we have built up our technical rescue operations teams — which include both water and rope rescue. Our teams coordinate with mutual aid partners in Sooke and Langford and have been requested by outside agencies such as RCMP and IDF SAR.
Year Total Fires First Open Motor Other Call Outs Response Burning Vehicle (including Accidents alarm bells and assist other agency) 2019 447 calls 101 129 36 42 139 2018 494 calls 94 158 56 63 123 2017 475 calls 109 162 36 58 110 2016 469 calls 119 117 38 64 131 2015 477 calls 127 140 80 51 79 2014 462 calls 133 159 67 36 67
Metchosin Emergency Program
The District of Metchosin Emergency Program involves five components: Search and Rescue, Emergency Communications, Emergency Social Services, Emergency Operations Center and the Neighborhood Emergency Preparedness Program.
We are fortunate to have the dedication and commitment of a strong volunteer force which enables our Emergency Program to thrive. Without the efforts and time put in by these well- trained individuals, we would not have the strength in response and community involvement that exists now.
In 2019 we were lucky to apply for and receive over $50,000 in grant funding. This money has been spent on upgrading our emergency communication radios, operations centre radios and resiliency building within the emergency program.
Our Neighborhood Emergency Preparedness Program (NEPP) continues to grow, with new neighbors being added weekly. This program goes hand in hand with our Emergency
Notification Program — which has seen a substantial increase in numbers due to recent local events.
We are excited to report the installation of an amateur radio and training operator in almost every NEPP within our community. Thanks to all the many hours of our Volunteer radio operators who practice every Wednesday evening and some weekends.
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchosin.cu P 21 g;c | 6
Transportation and Road Maintenance
The District of Metchosi:n's Public Works Department consists of three full time employees whose main function includes road and bridge maintenance and planning, as well as street lighting and other expenditures related to the Districts road network. I.n addition, road maintenance works also includes mowing and brushing of roadside vegetation, the placement of centre li.ne re?ectors as well as roadside trail maintenance. The Public Works employees provide a fast and effective snow and ice control at all hours of the day or night.
A number of significant Capital road projects were undertaken in 2019, including the bank stabilization at Metchosin Creek, the replacement of the Aquarius Road culvert and Witty Beach stair treads. Additionally, the crew was heavily engaged in the repairs and maintenance of the Metchosin School.
Public Requests for Road Maintenance Service
Year Roads Ploughingl Signs Highway Misc Garbage Carcasses Mowing Admin 2019 139 6 18 0 21 26 38 2018 180 13 23 0 13 42 55 2017 173 38 29 0 10 46 42 2016 158 1 18 2 7 25 24 2015 190 1 5 1 11 22 38 2014 114 13 15 14 25 23 29
Community Parks, Trails and Municipal Grounds
Community parks and trails are maintained by a group of dedicated volunteers. The Parks and Trails Advisory Select Committee continues to advocate for consideration of additional roadside trails whenever the municipality undertakes new road paving work or when CRD installs new water lines.
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchosin.cu l’e1gL‘|7
Bylaw Enforcement
The Municipality provides bylaw enforcement services on a complaint basis. The Chief Administrative Officer determines which bylaw issues are addressed by staff at a preliminary level and which are forwarded to contracted bylaw enforcement services.
Complaints Received
Year Land Use Building Tree Cutting Misc Noise Bylaw (soil 8: blasting) 2019 39 3 3 10 11 2018 47 3 7 2 6 2017 31 2 6 4 7 2016 35 4 2 3 12 2015 23 2 3 3 8 2014 27 2 5 3 4
Contracted Services
Year Contracted Soil Land Use Noise Unsightly Fine Services Cost Bylaw Bylaw Bylaw Premises Revenue
2019 $26,997.72 146.50 hrs 58 hrs 42.75 hrs 15.00 hrs $70 2018 $15,120.00 41.0 hrs 38.75 hrs 14.75 hrs 21.75 hrs $200 2017 $14,760.00 23.0 hrs 33.50 hrs 17.00 hrs 26.50 hrs $300 2016 $14,040.00 19.50 hrs 51.25 hrs 4.50 hrs 10.25 hrs $100 2015 $14,742.00 88.75 hrs 17.50 hrs 32.00 hrs 4.00 hrs $1,492 2014 $ 12,100.73 45.50 hrs 47.25 hrs 22.50 hrs 6.25 hrs $0
Animal Control Services
Animal Control services are contracted to the Capital Regional District. Fine revenue is collected by the CRD in lieu of payment for the service.
Year Patrol Hours Fine Revenue Impounds Tickets/ (to CRD) Warnings 2019 331.75 $435.00 24 19 2018 312 hours $1,019.00 22 41 2017 272.50 hours $1,325.00 32 33 2016 286.25 hours $1,176 31 20 2015 333 hours $703 25 37 2014 405.30 hours $2,079 33 26
District ofMetchasin, 4450 HappyValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metch0sin.ca I’ it <1 | 8
Policing
The policing budget consists of Metchosi.n’s share of the West Shore RCMP services. The District of Metchosin is currently charged 50% of policing costs. The 2016 census for Metchosin was 4,708. If population increases over 5,000 i.nthe 2021 census policing costs would increase in 2022 as the District would have to pay 70% of our policing costs.
Recreation
The District of Metchosin is a co-owner of the West Shore Parks and Recreation Centre, along with View Royal, Colwood, Langford and Highlands.
Library Services
The District of Metchosin is a member of the Greater Victoria Public Library system which provides library services to Metchosin residents primarily from the Juande Fuca Branch. Metchosin is a co-owner of the ]DF Branch Building along with Highlands, Langford and Colwood.
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchosin.ca l’agc[9
3. Progress Report on 2019 Objectives and Measures
Objectives Completion Progress Goal Fiscal Accountability 0 Develop a long term financial pla.n 2019 Ongoing 0 Identify Service Levels 2019 Ongoing 0 Setting up ongoing fiscal revenue for the 2019 Ongoing Metchosin School site through lease agreements Roads Capital Projects 0 Culvert Inventory 2019 Complete 0 Ruby Creek stabilization project 2019 Complete - Culvert Replacement William Head Road 2019 Complete 0 Replace Neild Road Culverts 2019 Ongoing - Resurface and culvert replacement Witty Beach Road and resurfacing of parking lot 2019 Complete 0 Resurface Cactus Place 2019 Complete 0 Culvert replacement on Aquarius Road 2019 Complete 0 Resurface Brotherstone Road 2019 Complete 0 Resurface IelinekPlace 2019 Complete - Resurface and culvert replacement Metchosin 2019 Complete Road Rd (Bilston Bridge to 3925 Metchosin Road) 0 Purchase new 5 ton dump truck 2019 Complete 0 Witty Beach stair tread replacement 2019 Complete I Bank stabilization at Bilston Bridge 2019 Complete Road Maintenance Service 0 Maintain superior level of roads maintenance 2019 Ongoing and snow clearing service 0 Removal of hazardous trees 2019 Ongoing 0 Extensive patching on Aquarius 2019 Complete 0 Lomax and Metchosin Road T-Section Repair 2019 Complete 0 Line Painting on all primary, secondary and 2019 Ongoing newly paved roads - Removal of traffic island on Cactus Place 2019 Complete I Construction of parking lot on Wooton Road 2019 Complete 0 Cardlock system for fuel 2019 Complete 0 2140 Litre gasoline tank 2019 Complete
District ofMetchnsin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone.‘250.474.3167 fax:250.474.6298 www.metchosin.cu [Mtge |l0
3. Progress Report on 2019 Objectives and Measures Con’t
Objectives Completion Progress Goal Trails and Recreation 0 Maintenance and development of roadside 2020-2021 Ongoing trails 0 Ongoing maintenance of existing trail system 2020-2021 Ongoing and future trail connectivity
- Removal of invasive species — English Holly 2020-2021 Ongoing - Ongoing broom removal 2020-2021 Ongoing 0 Parks Donation Program Review 2019-2020 Complete 0 Memorial Bench Inventory 2020-2021 Ongoing 0 New Parks & Trails Signage/Updating existing 2020-2021 Ongoing signage 0 Municipal Trail Happy Valley Road to Madill 2020 Complete Trail 0 Osprey Silviculture volunteered time to "fire 2019 Complete smart” Blinkhorn Park 0 Happy Valley roadside trail construction from 2019-2020 Complete fire hall to Rocky Point Road Phase I Village Centre - PTASC to continue working with HCAC to 2019 Ongoing implement vision for village centre, including construction of perimeter trails within municipalgrounds Fire Rescue Services - Establish relationships and communication 2019 Ongoing with various groups and organizations throughout the District - Review and Update Operational Guidelines 2019 Complete 0 Hose Replacement Plan 2021 Ongoing 0 Upgrade OHS Program 2019 Complete 0 Review OFC Playbook Service Levels 2019 Complete 0 Review technical training to NFPA Standards 2019 Ongoing 0 Upgrade of CREST radio systems 2019 Complete 0 Increase awareness in our Fire Smart property 2019 Ongoing reviews and sprinkler protection program throughout the District
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fux:250.474.6298w-wzu.metchosin.cu I’a§_j_-e ‘ll
3. Progress Report on 2019 Objectives and Measures Con’t
Objectives Completion Progress Goal Emergency Preparedness Program 0 Review Food Supply Needs 2019 Ongoing 0 Review and Equipment Upgrade 2019 Ongoing 0 Community Wildfire Protection Plan 2019 Ongoing - District Disaster Communication Plan 2019 Ongoing 0 Review and upgrade Various equipment 2019 Ongoing within the EOC 0 Initiate new Advisory Committees with the 2020 Ongoing Emergency Program: Medical Response, Fragile Community, Drone Program, Care & Compassion, Large Animal Response and GIS - Increase Neighborhood Emergency 2019 Ongoing Preparedness Program network (PODS) 0 Upgrade and Enhance our Community 2019 Ongoing Emergency Communication Network 0 Finalize, Test 6: Implement our newly 2019 Ongoing initiated Disaster Medical ResponsePlan Healthy Community 0 Investigate new initiatives/public spaces 2019 Ongoing - Metchosin Village Square Project (Public 2019 Complete
Spaces) — Phase I 0 Connector trail on municipal grounds from 2019 Complete Happy Valley to Madill Trail 0 Directional signage for municipalgrounds 2019 Ongoing Environment 0 Continue Bullfrog Control Program 2019 Ongoing 0 Host annual Bio Blitz 2019 (postponed Ongoing for 2020) - Host annual Fireproof Metchosin Day 2019 (postponed Ongoing for 2020) 0 Tackle Tansy Ragwort Day 2019 Ongoing 0 Insect mortality project 2019 Ongoing 0 Produce ground water study brochure 2019 Ongoing Agriculture 0 Encourage new farmers and growers in 2019 Ongoing Metchosin 0 Band Shelter for Metchosin Farmer's Market 2019 Complete
District afMetchasz'n,4450 HappyValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167fax:250.474.6298 www.metchosz'n.cu l’;I;;c |1Z
3. Progress Report on 2019 Objectives and Measures Con’t
Objectives Completion Progress Goal Heritage 0 Heritage Roadside Signage 2019 Ongoing I First Nation Signage 2019 Ongoing - Replaced Lombard Road Signs 2019 Complete 0 Provided venue for Heritage BC Roundtable Complete 0 Attended Heritage BC Peer Review 2019 Complete 0 Assisted Church with Heritage BC Legacy 2019 Complete Funding Application for St. Mary the Virgin Church upgrades 0 Provided CRD Landmark website photos of 2019 Complete outdoor public art in Metchosin o Organized August Church Cemetery Tour 2019 Complete Metchosin School Site 0 Maintenance and repairs 2019 Ongoing Municipal Hall - Records Management Review 2019 Ongoing 0 Indoor drinking water fountain 2019 Ongoing 0 Municipal hall carpet replaced 2019 Complete 0 Municipal hall exterior painted 2019 Complete 0 New office furniture for finance department 2019 Complete 0 Created new office space for Public Works 2019 Complete
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchosin.ca P.1ge[13
. 2020 and 2021 Objectives and Measures
Objectives Completion Fiscal Accountability - Develop a long term financial Plan Ongoing 0 Identify Service Levels Ongoing 0 Setting up ?scal revenue for the Metchosin School site Ongoing through lease agreements General Government 0 Bylaw Enforcement Workshop Complete 0 Policy Review Ongoing 0 RegulatoryBylaw Review Ongoing Road Maintenance Service and Capital Projects 0 Maintain superior level of roads maintenance and snow Ongoing clearing service 0 Maintenance of suspect trees Ongoing 0 Resurface Metchosin Road (Bilston Bridge to Briarwood Complete Lane), Ielinek, Witty Beach, Brotherstone, Cactus, and Elna Roads, 0 Resurfacing of Neild Road, Eales Road, Rocky Point Road, 2020 Seaspray Drive and Derrien Place I Culvert Replacement on Rocky Point Road, Eales Road and 2020 Neild Road 0 Resurfacing of Branson Road, Kasani Place, Leeron Place, 2021 Matthews Road, McVicker Road, O’Toole Place and Fears Road 0 Culvert replacement and patching on Aquarius and Libra Complete Roads - Culvert replacement on Witty Beach, William Head Complete 0 Installation of cats eyes on newly paved roads 2020/2021 0 Public Works yard upgrades 2020 0 Purchase used backhoe 2021 0 2020 Road resurfacing program 2020
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:2504743167 fax:250.474.6298 www.metchosin.ca P:1;.»c|14
4. 2020 and 2021 Objectives and Measures Con’t
Objectives Completion Trails and Recreation 0 Maintenance and development of roadside trails Ongoing 0 Greenspace Review Ongoing 0 Ongoing maintenance of existing trail system and future Ongoing trail connectivity - Park Donation Program Review Complete 0 Memorial Bench Inventory Ongoing 0 New Parks & Trails Signage/Updating existing signage Ongoing 0 Eradication of English Holly from Metchosin parks Ongoing 0 Continue support for American Bullfrog eradication Ongoing 0 Ongoing clearing of broom Ongoing 0 Happy Valley roadside trail from fire hall to Rocky Poi.nt Ongoing Road Phase 11 Fire Rescue Services 0 Implementation of Technical Rescue Team Complete - Enhance Technical Rescue Team, Maintain Equipment and Ongoing Gear 0 Cultural Diversity Training and Exercise Program Ongoing 0 Complete RFP for new Engine 2020 0 Review/Update Inventory & Maintenance Program Ongoing 0 Occupational Health & SafetyInspectionEnhancements Ongoing Emergency Preparedness Program 0 Enhance Emergency Advisory Committees Ongoing 0 Testing of Evacuation Plan 2021 0 Community Wildfire Protection Plan 2021 0 Cultural Diversity Training and Exercise Program Ongoing I Testing of Emergency Notification Program 2020 0 Enhance Neighborhood Emergency Preaparedness Ongoing Program (POD) 0 Replaceand Maintain Equip_mentand Facilities Ongoing Healthy Community 0 Investigate new initiatives/public space consultation Ongoing - Connector trail on municipal grounds from Happy Valley Complete to Madill Trail 0 Directional signage for municipal grounds Ongoing
District ofMetchosin,4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metchasin.ca Page [15
4. 2020 and 2021 Objectives and Measures Con’t
Objectives Comgletion Environment - Continue BullfrogControl Program Ongoing 0 Host annual Bio Blitz Ongoing 0 Host annual Fireproof Metchosin Day Ongoing
0 Tackle Tansy Ragwort Day — move to invasive species Ongoing week 0 Insect mortality project Ongoing 0 Produce ground water study brochure Ongoing 0 Produce Metchosin Invasive Species Strategy Ongoing 0 Continue efforts to eradicate Black Knapweed Ongoing Agriculture 0 Encourage new farmers and growers in Metchosin Ongoing Heritage 0 Heritage Roadside Signage Ongoing 0 First Nations Signage Ongoing 0 Listing heritage sites and buildings for the Community Ongoing Heritage Register 0 Annual Church (St. Mary the Virgin) Cemetery Tour Ongoing Metchosin School Site 0 Upgrades and repairs 2020/2021 Municipal Hall - Indoor drinking water fountain Ongoing
0 New outside lighting — front of building and parking lot 2020 0 New Plotter for Planning Department 2020 - Microsoft Office 365 upgrade 2020
District ofMetchusin,4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:2504743167 fax:250.474.6298 www.metchosin.cu P.i;_'c H6
5. Declarations ofCouncil Member Disqualification
In 2019, no council members or former council members were declared disquali?ed from holding office under section 111 of the Community Charter.
6. Value of2019 Permissive Tax Exemptions
Pro Pe Munici Pal Total Tax Portion Exemption
Charitable, Philanthropic or other Not For Profit Corporations 4401 William Head Road (Metchosin $ 1,581.67 3,417.15 Community Hall)
1020 Malloch Road (BC SPCA) $ 8,802.67 21,100.88
Glinz Lake Road (Camp Thunderbird Society $ 34,290.54 74,083.54 YMCA)
3898 Metchosin Road (Boys & Girls Clubs of $ 14,838.52 32,521.16 Greater Victoria Foundation)
Land 8: Buildings for Public Worship and Halls 4125 Metchosin Road (Anglican Synod of the $ 3,679.61 7,949.67 Diocese of British Columbia)
Heritage 4354 Metchosin Road (Anglican Synod of the $ 3,119.00 6,738.50 Diocese of British Columbia)
*Please note, Montessori School, 4075 Metchosin Road, has been removed from the permissive tax exemptions list. Legislation has changed. All land surrounding private schools is now statutorily exempted so permissive is no longer required.
District ofMetchosin, 4450 Happy ValleyRoad, Victoria, BC V9C 3Z3 telephone:250.474.3167 fax:250.474.6298 www.metch0sin.ca Consolidated Financial Statements of
THE DISTRICT OF METCHOSIN And Independent Auditors‘ Report thereon
Year ended December 31, 2019 THE DISTRICT OF METCHOSIN Consolidated Financial Statements
Year ended December 31, 2019
Financial Statements
Management's Responsibility for the Consolidated Financial Statements
Independent Auditors‘ Report
Consolidated Statement of Financial Position
Consolidated Statement of Operations
Consolidated Statement of Change in Net Financial Assets
Consolidated Statement of Cash Flows
Notes to Consolidated Financial Statements MANAGEMENT'SRESPONSIBILITYFOR THE CONSOLIDATEDFINANcIALSTATEMENTS
The accompanying consolidated ?nancial statements of The District of Metchosin (the “District") are the responsibility of management and have been prepared in compliance with applicable legislation and in accordance with public sector accounting principles for local governments established by The Chartered Professional Accountants of Canada. A summary of the significant accounting policies are described in note 1 to the consolidated ?nancial statements. The preparation of ?nancial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be ?nalized with certainty until future periods.
The District’s management maintains a system of internal controls designed to provide reasonable assurance that assets are safeguarded, transactions are properly authorized and recorded in compliance with legislative and regulatory requirements, and reliable ?nancial information is available on a timely basis for preparation of the consolidated ?nancial statements. These systems are monitored and evaluated by management.
Mayor and Council meet with management and the external auditors to review the consolidated ?nancial statements and discuss any signi?cant ?nancial reporting or internal control matters prior to their approval of the consolidated ?nancial statements.
The consolidated financial statements have been audited by KPMG LLP, independent external auditors appointed by the District. The accompanying Independent Auditors‘ Report outlines their responsibilities, the scope of their examination and their opinion on the District's consolidated ?nancial statements.
24% Chief Administrative Officer KPMGLLP St. Andrew's Square ll 800-730 View Street Victoria BC V8W 3Y7 Canada Telephone (250) 480-3500 Fax (250) 480-3539
INDEPENDENTAUDlTORS' REPORT
To the Mayor and Councilors of The Districtof Metchosin OP/N/oN We have audited the consolidated ?nancial statements of the District of Metchosin (the "District”), which comprise:
o the consolidated statement of ?nancial position as at end of December 31, 2019 - the consolidated statement of operations for the year then ended o the consolidated statement of changes in net financial assets for the year then ended a the consolidated statement of cash ?ows for the year then ended o and notes to the consolidated ?nancial statements, including a summary of signi?cant accounting policies
(Hereinafter referred to as the “?nancial statements"). In our opinion, the accompanying ?nancial statements present fairly, in all material respects, the consolidated ?nancial position of the District as at December 31, 2019 and its consolidated results of operations, its consolidated changes in net ?nancial assets and its consolidated cash ?ows for the year then ended in accordance with Canadian public sector accounting standards.
BASISFOR OPINION We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the “Auditors’ Responsibilities for the Audit of the Financial Statements” section of our auditors’ report.
We are independent of the District in accordance with the ethical requirements that are relevant to our audit of the ?nancial statements in Canada and we have ful?lled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is suf?cient and appropriate to provide a basis for our opinion.
RESPONSIBILITIESor MANAGEMENTAND THOSECHARGEDWITH GOVERNANCEFOR THE FINANCIALSTATEMENTS Management is responsible for the preparation and fair presentation of the ?nancial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of ?nancial statements that are free from material misstatement, whether due to fraud or error.
ll‘>w ll'm0I‘ilva r_wv.e It\:iiPv‘,l l‘)'*lJ'Ild6-it‘ we lw ‘V4 v lrzwi.-l 3 SM» sum, mine rm,:i., Wt 4». The Districtof Metchosin
in preparing the ?nancial statements, management is responsible for assessing the District’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 District or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the District's financial reporting process.
Auorrons’ RESPONSIBILITIESFOR THE AUDITOF THE FINANCIALSTATEMENTS Our objectives are to obtain reasonable assurance about whether the ?nancial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors‘ 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 in?uence the economic decisions of users taken on the basis of the ?nancial 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: - Identify and assess the risks of material misstatement of the ?nancial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is suf?cient 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. o 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 Districts internal control. o 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 concem basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signi?cant doubt on the District's ability to continue as a going concern. Ifwe conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the ?nancial 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 auditors’ report. However, future events or conditions may cause the District to cease to continue as a going concern. The District of Metchosin
- Evaluate the overall presentation, structure and content of the ?nancial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. o Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signi?cant audit ?ndings, including any signi?cant de?ciencies in internal control that we identify during our audit. o Obtain suf?cient appropriate audit evidence regarding the ?nancial information of the entities or business activities within the group Entity to express an opinion on the ?nancial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.
14/’ // ”/»4 Chartered Professional Accountants
Victoria, Canada April 27, 2020 THE DISTRICT OF METCHOSIN Consolidated Statement of Financial Position
December 31, 2019, with comparative information for 2018
2019 2018
Financial assets: Cash and cash equivalents (note 2) $ 11,728,706 $ 10,837,590 Accounts receivable 149,752 115,075 Taxes receivable 131,461 154,721 Other assets 24,895 32,684 12,034,814 11,140,070
Liabilities: Accounts payable and accrued liabilities 1,152,157 1,143,043 Deposits payable 247,312 242,697 Prepaid property taxes 235,336 244,792 Wages and bene?ts payable (note 3) 179,748 189,875 Deferred revenue (note 4) 277,222 269,595 2,091 ,775 2,090,002
Net financial assets 9,943,039 9,050,068
Non-?nancial assets: Tangible capital assets (note 5) 35,555,726 35,814,423 Prepaid expenses 38,282 22,825 35,594,008 35,837,248
Commitments and contingencies (note 9) Subsequent event (note 12)
Accumulated surplus (note 6) $ 45,537,047 $ 44,887,316
The accompanying notes are an integral part of these consolidated ?nancialstatements.
On behalf of the District:
2 _/4; Chief Administrative Of?cer THE DISTRICT OF METCHOSIN Consolidated Statement of Operations
Year ended December 31, 2019, with comparative information for 2018
Financial plan 2019 2018 (note 10)
Revenue: Taxes levied for municipal purposes (note 7) $ 2,550,902 $ 2,622,924 $ 2,519,328 Net grants in lieu of taxes 1,140,215 1,161,054 1,121,997 Sales and user fees 547,500 582,993 604,831 Government transfers (note 8) 870,000 1,196,550 904,625 Investment income 136,000 242,268 189,336 Penalties and interest 24,000 29,821 30,262 Other 204,500 294,376 412,804 Total revenue 5,473,117 6,129,986 5,783,183
Expenses: General government 1,073,107 1,033,159 961,673 Protective services 789,086 954,308 912,332 Transportation services 1,850,527 1,858,097 1,691,563 Planning and environmental services 108,940 69,024 79,010 Recreation and cultural services 1,395,957 1,565,667 1,362,648 Total expenses 5,217,617 5,480,255 5,007,226
Annual surplus 255,500 649,731 775,957
Accumulated surplus, beginning of year 44,887,316 44,887,316 44,111,359
Accumulated surplus, end of year $ 45,142,816 $ 45,537,047 $ 44,887,316
The accompanying notes are an integral part of these consolidated financial statements. THE DISTRICT OF METCHOSIN Consolidated Statement of Change in Net Financial Assets
Year ended December 31, 2019, with comparative information for 2018
Financial plan 2019 2018 (note 10)
Annual surplus $ 255,500 $ 649,731 $ 775,957
Acquisition of tangible capital assets (1,834,500) (1,394,904) (1,101,948) Amortization of tangible capital assets 1,216,659 1,356,116 1,473,800 Loss on disposal of tangible capital assets - - 6,500 Change in proportionateshare of West Shore - 297,485 (16,199) (617,841) 258,697 362,153
Acquisitionof prepaid expenses - (15,457) (1,859)
Change in net financial assets (362,341) 892,971 1,136,260
Net ?nancial assets, beginning of year 9,050,068 9,050,068 7,913,808
Net ?nancial assets, end of year $ 8,687,727 $ 9,943,039 $ 9,050,068
The accompanying notes are an integral part of these consolidated financial statements. THE DISTRICT OF METCHOSIN Consolidated Statement of Cash Flows
Year ended December 31, 2019, with comparative information for 2018
2019 2018
Cash provided by (used in):
Operating activities: Annual surplus $ 649,731 $ 775,957 Items not involving cash: Amortization of tangible capital assets 1,356,116 1,473,800 Loss on disposal of tangible capital assets - 6,500 Change in proportionate share of West Shore 297,485 (16,199) Changes in non-cash operating assets and liabilities: Accounts receivable (34,677) 84,723 Taxes receivable 23,260 (1,876) Other assets 7,789 (6,460) Accounts payable and accrued liabilities 9,114 (84,027) Wages and bene?ts payable (10,127) 10,093 Prepaid property taxes (9,456) 1,706 Deposits payable 4,615 11,747 Deferred revenue 7,627 (6,565) Prepaid expenses (15,457)_ L850) 2,286,020 2,247,549
Capital activities: Acguisitionof tarLqi_blecapital assets (1,394,904) (1,101,948) increase in cash and cash equivalents 891,116 1,145,601
Cash and cash equivalents, beginning of year 10,837,590 9,691,989
Cash and cash equivalents, end of year $ 11,728,706 $ 10,837,590
Supplemental cash ?ow information: Cash paid for interest $ 1,641 $ 1,641 Cash received from interest 242,268 189,336
The accompanying notes are an integral part of these consolidated ?nancial statements. THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements
Year ended December 31, 2019
The District of Metchosin (the "District") is a municipality in the Provinceof British Columbia and operates under the provisions of the Local Government Act and the Community Charter of British Columbia.
1. Significant accounting policies:
The consolidated ?nancial statements of the District are prepared by management in accordance with Canadian public sector accounting principles for governments as recommended by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. Signi?cant accounting policies adopted by the District are as follows:
(6) Reporting entity:
The consolidated ?nancial statements re?ect the combination of all the assets, liabilities, revenues, expenses, and changes in fund balances and in ?nancial position of the District. The consolidated ?nancial statements of the District includes the District's proportionate interest in West Shore Parks and Recreation Society (“West Shore"), an organization jointly controlled by the District. The District does not administer any trust activities on behalf of external parties.
(b) Basis of accounting:
The District 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.
(C) Government transfers:
Government transfers are recognized in the consolidated ?nancial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. Transfers received for which expenses are not yet incurred are included in deferred revenue.
(d) Deferred revenue:
Deferred revenue includes contributions received from third parties pursuant to legislation, regulation and agreement which may only be used in certain programs, in the completion of speci?c work, or for the purchase of tangible capital assets. In addition, certain user charges and fees are collected for which the related services have yet to be performed. Revenue is recognized in the period when the related expenses are incurred, services performed, or the tangible capital assets are acquired thereby extinguishing the related liability. THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
1. Significant accounting policies (continued):
(Cl) Deferred revenue (continued):
Development cost charges are amounts which are restricted by government legislation or agreement with external parties. When qualifying expenses are incurred development cost charges are recognized as revenue in amounts which equal the associated expenses.
Property tax revenue:
Property tax revenue is recognized on the accrual basis using the approved mill rates and the anticipated assessment related to the current year.
(fl Investment income:
Investment income is reported as revenue in the period earned. When required by the funding government or related Act, investment income earned on deferred revenue is added to the investment and forms part of the deferred revenue balance.
(9) Cash and cash equivalents:
Cash and cash equivalents include investments in the Municipal Finance Authority of British Columbia (“MFA”) Money Market Funds which are recorded at cost plus earnings reinvested in the funds.
(h) Non-?nancial assets:
Non-?nancial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations.
(i) Tangible capital assets
Tangible capital assets are recorded at cost which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets, excluding land, are amortized on a straight line basis over their estimated useful lives as follows:
Asset Useful life - Years
Land improvements 20 ~ 40 Buildings 20 - 50
Vehicles, machinery and equipment 10 — 25
Roads infrastructure 25 — 100
10 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
1. Significant accounting policies (continued):
(h) Non—?nancialassets (continued):
(i) Tangible capital assets (continued)
Amortization is charged annually, including in the year of acquisition and disposal. Assets under construction are not amortized until the asset is available for productive use.
Tangible capital assets are written down when conditions indicate that they no longer contribute to the District's ability to provide goods and services, or when the value of future economic bene?ts associated with the asset are less than the book value of the asset.
(ii) Contributions of tangible capital assets
Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also are recorded as revenue.
Works of art and cultural and historic assets
Works of art and cultural and historic assets are not recorded as assets in these ?nancial statements.
Interest capitalization
The District does not capitalize interest costs associated with the acquisition or construction of a tangible capital asset.
(v) Contaminated sites
The District records a liability in its ?nancial statements when contamination on non- active property exceeds an accepted environmental standard and the District is directly responsible, or accepts responsibility for the damage. The liability is measured at the District's best estimate of the costs directly attributable to remediation of the contamination. No contaminated sites liabilities have been recorded in these ?nancial statements.
11 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
1. Significant accounting policies (continued):
(i) Employee future bene?ts:
The District and its employees make contributions to the Municipal Pension Plan. These contributions are expensed as incurred.
Sick leave, vacation pay and other retirement bene?ts are also available to the District's employees. Sick leave entitlements are accrued based on the estimated liability based on past history and can only be used while employed by the District. They are not paid out upon retirement or termination of employment. Accrued vacation represents earned and unused vacation amounts at the reporting date. The costs of retirement bene?ts are determined based on service and best estimates calculated as 1.5 days per year of service greater than 5 years. The obligations under these benefit plans are accrued as the employees render services necessary to earn the future benefits. The bene?t amounts are included in wages and bene?ts payable.
Use of estimates:
The preparation of ?nancial statements in conformity with Canadian public sector accounting standards 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 ?nancial statements, and the reported amounts of revenues and expenses during the period. Signi?cant estimates include assumptions used in estimating historical cost and useful lives of tangible capital assets and in estimating provisions for accrued liabilities including employee future bene?ts. Actual results could differ from these estimates.
Cash and cash equivalents:
2019 2018
Municipal Finance Authority » Money Market Funds $10,222,243 $ 8,568,855 Bank deposits 1,506,463 2,268,735
$ 11,728,706 $ 10,837,590
12 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
3. Wages and benefits payable:
Included in wages and bene?ts payable are accrued bene?ts as at December 31, 2018. This includes accrued sick leave, accrued vacation and retirement bene?t.
Municipal Pension Plan
The Municipality 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 assets and administration of bene?ts. The Plan is a multi-employer de?ned bene?t pension plan. Basic pension benefits 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.
The most recent valuation for the Municipal Pension Plan as at December 31, 2018 indicated a $2,866 million funding surplus for basic pension bene?ts on a going concern basis. The next valuation will be as at December 31, 2021, with results available later in 2022. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the ?scal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the Plan.
The District paid $65,030 (2018 - $84,717) for employer contributions and District employees paid $75,792 (2018 - $71,344) for employee contributions to the plan in fiscal 2019.
GVLRA — CUPE Long-Term Disability Trust
The Trust was established January 1, 1987 as a result of negotiations between the Greater Victoria Labour Relations Association representing a number of employers and the Canadian Union of Public Employees representing a number of CUPE locals. The Trust's sole purpose is to provide a long-term disability income bene?t plan. The District and its employees each contribute equal amounts into the Trust. The total plan provision for approved and unreported claims was actuarially determined as of December 31, 2018. At December 31, 2018, the total plan provision for approved and unreported claims was $18,160,100 (2017 - $17,177,300) with a plan surplus of $3,016,917 (2017 — $3,852,873). The actuary does not attribute portions of the unfunded liability to individual employers. The District paid $8,891 (2018 - $10,927) for employer contributions and District employees paid $8,891 (2018 - $10,927) for employee contributions to the plan in ?scal 2019.
13 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
4. Deferred revenue:
2019 2018
Subdivision servicing $ 160,601 $ 160,601 West Shore 116,621 108,994
Total deferred revenue $ 277,222 $ 269,595
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€o2.__Eo8 mEwE2£w _m_ocm:E um_au__om:oo9 3.02 z_mo:oE_2 u_O 5_Em_o m_I._. THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
5. Tangible capital assets (continued):
(a) Tangible capital assets disclosed at nominal values:
Where an estimate of fair value could not be made, the tangible capital asset has been recognized at a nominal value.
(b) Works of art and historical treasures:
The District manages and controls various works of art and non—operationa| historical cultural assets including artifacts, paintings and sculptures located at District sites and public display areas. These assets are not recorded as tangible capital assets and are not amortized.
(c) Write-down of tangible capital assets:
The write-down of tangible capital assets during the year was nil (2018 — nil).
6. Accumulated surplus:
Accumulated surplus consists of unappropriated operating funds, various appropriated operating funds and reserve funds.
._e 2019 2018
Reserve funds: Capital: General Capital Reserve $ 259,115 $ 92,736 Parkland Acquisition Reserve 243,504 239,055 Gas Tax Reserve 629,833 788,202 1,132,452 1,119,993
Capital replacement: Road Capital and Maintenance 2,019,866 1,554,429 Fire Equipment Replacement Reserve 434,248 353,855 Municipal Equipment Reserve 136,177 247,427 Building Replacement 1,740,851 1,461,486
School Build_iri_gReserve 65,019 - 4,396,161 3,617,197
Balanceforward $ 5,528,613 $ 4,737,190
16 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019 j_.
6. Accumulated surplus (continued):
2019 2018
Balance forward $ 5,528,613 $ 4,737,190
Appropriated operating funds: Operating: Policing phase-in 1,211,674 1,187,079 Recreation stabilization 1,051,364 835,190 Tax stabilization 78,266 78,266 Carbon neutral 35,505 29, 505 Victoria |ibrary_ 21,657 27,169 2,398,466 2,157,209
Surplus accounts: Snow and storm reserve 134,000 107,000 Legal, insurance, consulting 125,000 100,000 Revenue shortfall 290,000 276,000 Public works efficiency 81,219 103,228 Business development 28,000 28,000
Planning 12,000 - Public works minor infrastructure 224,000 174,000 Environment reserve 30,000 24,000 Elections reserve 15,000 15,000 Fire equipment reserve 13,182 41,142 ' Admin computer reserve 17,000 5,000 969,401 873,370
Total reserve and appropriated operating funds 8,896,480 7,767,769
Unappropriated operating funds 1,084,841 1,305,124
9,981,321 9,072,893
Equity in tangible capital assets 35,555,726 35,814,423
$ 45,537,047 _e $ 44,887,316
17 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
—
7. Taxes levied for municipal purposes:
2019 2018
Taxes levied for municipal purposes Property taxes $ 2,551,668 $ 2,450,322 1% utili taxes 71,256 69,006 2,622,924 2,519,328 Taxes levied for other authorities: School authorities 2,123,186 2,049,293 Capital Regional District 380,187 360,136 Capital Regional Hospital District 298,073 296,885 BC Transit 254,526 242,176 BC Assessment Authority 56,705 54,171 Municipal Finance Authority 283 260 Police tax 239,278 223,768 3,352,238 3,226,689
Total property taxes collected $ 5,975,162 $ 5,746,017
8. Government transfers:
The District records the transfer of government funding as expenses or revenues in the period that the events giving rise to the transfer occurred. The Government transfers recorded on the consolidated statement of operations are:
jj.j 2019 2018
Operating transfers: Provincial $ 628,718 $ 628,719 Other 4,326 2,940 West Shore 29,226 5,617 662,270 637,276
Capital transfers: Gas Tax 520,649 267,350
Total revenue .: $ 1,196,550 $ 904,626
18 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
jj_
9. Commitments and contingencies:
(a) The Capital Regional District (the "CRD") debt, under provisions of the Local Government Act, is a direct, joint and several liability of the CRD and each member municipalitywithin the CRD, including the District.
(b) The District is a shareholder and member of the Capital Region Emergency Service Telecommunications (CREST) incorporated which provides centralized emergency communications, and related public safety information services to municipalities, regional districts, the provincial and federal governments and their agencies, and emergency service organizations throughout the Greater Victoria region and the Gulf islands. Members’ obligations to share in funding ongoing operations and any additional costs relating to capital assets are to be contributed pursuant to a Members’ Agreement.
(c) The District is a defendant in various lawsuits for which no liability is reasonably determinable at this time. Should the claims be successful as a result of litigation, amounts will be recorded when a liability is likely and determinable. The District is self-insured through membership in the Municipal Insurance Association of British Columbia. Under this program, member municipalities are to share jointly for general liability claims against any member in excess of $10,000. Should the Association pay out claims in excess of premiums received, it is possible that the District, along with the other panicipants, would be required to contribute towards the de?cit.
10. Financial plan data:
The ?nancial plan data presented in these consolidated financial statements is based upon the 2019 ?nancial plan adopted by Council on May 6, 2019.
19 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
_ej.
11. West Shore Parks and Recreation Society:
(a) Capital asset transfer:
The CRD transferred the lands and facilities comprising the Juan de Fuca Recreation Centre to the following municipal partners (the “Municipalities”) in 2002: City of Langford, City of Colwood, District of Highlands, District of Metchosin, Town of View Royal and the CRD (on behalf of a portion of the Juan de Fuca Electoral Area). Effective January 1, 2018, the Juan de Fuca Electoral Area withdrew as a member of the Society.
The lands and facilities were transferred to the Municipalities in their proportionate share, as specified in the Co-Owners’ Agreement. Future improvements are allocated among the partners as per the cost sharing formula in effect each year for each service or facility, as outlined in a Members’ Agreement. For 2019, the District’s share of improvements purchased by the Society on its behalf is $53,165 (2018 - $29,228).
Because the cost sharing formula in the Members’ Agreement produces different cost shares for the members from year—to»year, there is an adjustment to increase or decrease the opening fund balances. In 2019, the District recorded a decrease of $297,485 (2018 - increase of $16,199).
The Municipalities have each become members in the Society, which was incorporated to provide parks, recreation and community services to the Municipalities under contract. Under terms of an Operating, Maintenance and Management Agreement, the Society is responsible to equip, maintain, manage and operate the facilities located at the recreation centre.
20 THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019 a__
11. West Shore Parks and Recreation Society (continued):
(b) Consolidation:
Financial results and ?nancialplan for the Society are consolidated into the District's ?nancial statements proportionately, based on the cost sharing formula outlined in the Members’ Agreement. In 2019, the District's proportion for consolidation purposes was 7.864% (2018 - 8.541%). Condensed ?nancial information for the Society is as follows:
2019 2018
Financial assets $ 3,480,294 $ 3,636,125 Financial liabilities 2,362,813 2,233,137
Net ?nancial assets 1,117,481 1,402,988 Non—?nancialassets 1,308,209 1,030,170
Accumulated surplus $ 2,425,690 $ 2,433,158 —.jj
Revenues $ 7,330,284 $ 6,547,215 Requisition from members 4,947,539 4,947,539 12,277,823 11,494,754
Expenses 12,285,291 11,278,796
Annual surplus (de?cit) $ (7,468) $ 215,958 j_
12. Subsequent event:
Subsequent to December 31, 2019 the COVID—19outbreak was declared a pandemic by the World Health Organization. The situation is dynamic and the ultimate duration and magnitude of the impact on the economy and the District are not known at this time.
13. Comparative information:
Certain 2018 comparative information has been reclassi?ed to conform with the ?nancial statement presentation adopted for the current year. THE DISTRICT OF METCHOSIN Notes to Consolidated Financial Statements (continued)
Year ended December 31, 2019
14. Segmented information:
The District is a diversi?ed municipal organization that provides a wide range of services to its citizens. District services are provided by departments and their activities reported separately. Certain functions that have been separately disclosed in the segmented information, along with the services they provide, are as follows:
General Government
The general government operations provide the functions of corporate administration and legislative services and any other functions categorized as non-departmental.
Protective Services
Protective services is comprised of three different functions, including the District‘s emergency management agency, ?re and regulatory services. The emergency management agency prepares the District to be more prepared and able to respond to, recover from, and be aware of, the devastating effects of a disaster or major catastrophic event that will impact the community. The ?re department is responsible for providing critical, Iife—savingservices in preventing or minimizing the loss of life and property from ?re and natural or man»made emergencies. The mandate of the regulatory services is to promote, facilitate and enforce general compliance with the provisions of bylaws that pertain to the health, safety and welfare of the community and provide a full range of planning services related to zoning, development permits, variance permits and current regulatory issues.
Transportation Services
Transportation services is responsible for transportation functions including roads and streets. As well, services are provided around infrastructure, transportation planning, pedestrian and cycling issues and on—street parking regulations, including street signs and painting.
Planning and Environmental Services
Planning works to achieve the District's community planning goals through the of?cial community plan and other policy initiatives.
Recreation and Cultural Services
Parks is responsible for the maintenance and development of all park facilities. Recreation services facilitate the provision of recreation and wellness programs and services through West Shore.
The accounting policies used in these segments is consistent with those followed in the preparation of the ?nancial statements as disclosed in Note 1. The following table provides additional ?nancial infonnation for the foregoing segments.
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