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TOWN OF GOLDEN
Regular Open Council Meeting Agenda
Tuesday, April 21, 2015 at 1:15 p.m. Council Chambers, Town Hall, 810 9th Avenue S., Golden, BC Page
1. CALL TO ORDER
2. MOTION TO CHANGE THE ORDER OF BUSINESS
2.A. Change Order of Business
THAT item 14.A. Financial Plan Input Opportunity be considered after item 6. Business Arising from the Minutes; AND THAT item 12.A.a) Presentation of 2014 Draft Audited Financial Statements be considered after item 7.A. Financial Plan Input Opportunity.
3. LATE ITEMS
4. ADOPTION OF MEETING AGENDA
4.A. Adoption of Meeting Agenda
THAT the Regular Open Council meeting agenda for April 21, 2015 be adopted.
5. ADOPTION OF MINUTES
5 - 13 5.A. Minutes of the Regular Open Council Meeting held April 7, 2015 for adoption
Page 1 of 119 Agenda for the Regular Open Council to be held April 21, 2015
THAT the Minutes of the Regular Open Council Meeting held April 7, 2015 be adopted. Regular Open Council - 07 Apr 2015 - Minutes - Pdf
6. BUSINESS ARISING FROM THE MINUTES
7. PUBLIC DIALOGUE SESSION ON 2015-2019 FINANCIAL PLAN
7.A. Financial Plan Input Opportunity
8. FINANCIAL SERVICES DEPARTMENT
8.A. Presentation of 2014 Draft Audited Financial Statements
THAT based on the presentation from the Town’s independent auditor, Adams Wooley, Council accept the 2014 Town of Golden Draft Financial Statements and the 2014 Golden & District Recreation Centre Financial Statements as presented.
9. DELEGATIONS
14 9.A. Mr. Dan Bartol and Mr. Alex Desjardins, Conservation Officers will present to Council a report regarding bear activity in and around Golden, their educational messaging, their preventative measures, their mitigation process and their enforcement practices. Bartol&Desjardins_Delegation_Request.pdf
10. CORRESPONDENCE
15 - 24 10.A. External Correspondence
THAT the item of external correspondence from BC Water and Waste Association be received. BC Water and Waste Association - February 2015 Report - Are Our Water Systems at Risk.pdf
25 - 38 10.B. Internal Correspondence
THAT the items of internal correspondence be received.
Memorandum from Mr. Phil Armstrong, Manager of Development Services "Rogers Cell Phone Tower Proposal" Briefing Note from Mr. Jeremy Baylis, Building Official "Building
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Permit Statistics for March 2015" Building Permit Stats for March 2015.pdf MEMO PKG MDS 2015-04-16 Rogers Cell Phone Tower Proposal.pdf
11. REPORTS FROM COUNCIL
11.A. Council Reports
12. REPORTS FROM STAFF
12.A. FINANCIAL SERVICES DEPARTMENT
39 - 80 12.A.a) Presentation of 2014 Draft Audited Financial Statements
THAT based on the presentation from the Town’s independent auditor, Adams Wooley, Council accept the 2014 Town of Golden Draft Financial Statements and the 2014 Golden & District Recreation Centre Financial Statements as presented. SRPKG CFO 2014 Audited Financial Statements 2014-04-21.pdf
81 - 91 12.A.b) 2014 Consolidated Financial Plan Amendments
THAT based on the April 21st, 2015 report received from the Chief Financial Officer, 2014 Consolidated Financial Plan Amendments, Council direct staff to prepare an amendment to the Town of Golden 2014 – 2018 Five-Year Financial Plan Bylaw No. 1329, 2014 to reflect all necessary adjustments as proposed within this report. SR PKG CFO 2015-03-24 Consolidated 2014-2018 Amended Financial Plan.pdf
12.B. OPERATIONS DEPARTMENT
92 - 93 12.B.a) Propane Supply Contract - Recommendation for Award
THAT based on the April 21, 2015 report from the Manager of Operations, Propane Supply Contract - Recommendation for Award, Council authorize staff to award a three year propane supply contract to Canwest Propane based on fixed annual pricing per Litre plus applicable taxes as follows: 1st Year - $0.328, 2nd Year - $0.376, and 3rd Year - $0.426. SROPS 2015-04-21 Recommendation for Propane Supply Contract Award.pdf
13. BYLAWS
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94 - 104 13.A. Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 for adoption
THAT Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 be adopted. ToG Civic Centre Rates Bylaw 1348 2015 FOR ADOPTION.pdf
105 - 107 13.B. Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015 for adoption
THAT Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015 be adopted. ToG 2014 Statutory Reserves Transfer Bylaw 1349, 2015 FOR ADOPTION.pdf
108 - 113 13.C. Town of Golden 2014-2018 Five-Year Financial Plan Amended Bylaw No. 1350, 2015 for first, second, and third readings
THAT Town of Golden 2014-2018 Five-Year Financial Plan Amended Bylaw No. 1350, 2015 be given first, second, and third readings. TOG 2014-2018 Five-Year Financial Plan Amendment Bylaw 1350, 2015.pdf
14. NEW BUSINESS
14.A. Financial Plan Input Opportunity
15. QUESTION PERIOD
15.A. Members of the gallery are welcome to ask questions of council associated only with issues dealt with on the agenda, and that address policy or determinations made by council. Questions of an operational or administrative nature suited for staff may be referred to staff directly at the meeting or in the judgement of the Mayor, deferred for discussion between the questioner and staff at a separate time and place. The Mayor shall reserve the right to limit the number and type of questions and discussion.
16. ADJOURNMENT
THAT there being no further business of the Regular Open Council meeting, it be adjourned.
17. COUNCIL PRIORITIES
114 - 119 17.A. Council Priorities Council Strategic Priorities for 2014 (updated November 25th).pdf
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TOWN OF GOLDEN
Minutes of the Regular Open Council Meeting held April 7, 2015 at 7:00 p.m. in the Council Chambers, Town Hall, 810 9th Avenue S., Golden, BC
Present: Mayor Oszust Councillor Adams Councillor Barlow Councillor Fairley Councillor Hambruch Councillor Moss
Absent: Councillor Leigan
In Attendance: Mr. Wilsgard, Chief Administrative Officer Ms. Thoss, Manager of Legislative Services Ms. Vass, Chief Financial Officer Mr. Cochran, Manager of Operations Mr. Armstrong, Manager of Development Services Mr. Petrovics, Manager of Recreation Services
MLA Norm Macdonald MLA Claire Trevena, Opposition Critic for Transportation Mr. Kent Donaldson, Developer Craft Brewery 0990160 B.C. Ltd and Whitetooth Brewing Company Mr. Marc Lamerton, Bernd Hermanski Architect Inc. Mr. Jan van Lindert, Omega Engineering Salmon Arm LLP Mr. Mark Nagao, Whitetooth Brewing Company Mr. Roger Smith, Olson Projects Ltd.
1. CALL TO ORDER
Mayor Oszust called the Regular Open Council meeting to order at 7:00 p.m.
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Minutes of the Regular Open Council Meeting held April 7, 2015
2. MOTION TO CHANGE THE ORDER OF BUSINESS
2.A. Change Order of Business
Moved by Councillor Hambruch, Seconded by Councillor Fairley 15-081 THAT item 13.A. Financial Plan Input Opportunity BE CONSIDERED after item 6. Business Arising from the Minutes. Carried
3. ADOPTION OF MEETING AGENDA
3.A. Adoption of Meeting Agenda
Moved by Councillor Moss, Seconded by Councillor Adams 15-082 THAT the Regular Open Council meeting agenda for April 7, 2015 BE ADOPTED as amended. Carried
4. ADOPTION OF MINUTES
4.A. Minutes of the Regular Open Council Meeting held March 24, 2015 for adoption
Moved by Councillor Fairley, Seconded by Councillor Barlow 15-083 THAT the Minutes of the Regular Open Council Meeting held March 24, 2015 BE ADOPTED. Carried
5. PUBLIC DIALOGUE SESSION ON 2015-2019 FINANCIAL PLAN
5.A. Financial Plan Input Opportunity
Mayor Oszust opened the floor to public comment and asked if anyone had any specific questions or comments regarding the proposed annual budget. Mr. Mike Cantle asked why the Economic Development Services line item operating fund ended in 2017. The Chief Financial Officer (CFO) stated that the EOF funding for Kicking Horse Culture runs from 2015 to 2017 in the amount of $120,000 each year, Invest Kootenay funding also runs from 2015 to 2017, starting at $14,500 in 2015 and $10,500 in each of the following two years, that's what makes that up and those contracts do not go beyond that, so the budget does not go beyond that time. Mr. Cantle enquired about the Annual CBT Community Funds not being under the Economic Development Services line item, the CFO stated that in February 2015 the Standing Committee on Finance directed that funds be moved to the General Government Services line item. Mr. Cantle stated that there has been a lot of discussion regarding shared services between the Town of Golden and CSRD Area A, and he feels that should be well described in the budget, he suggested that the shared services we currently have be highlighted in the budget. The CFO stated that it could be built in to the budget, but currently we are under a tight deadline with this budget term and that there is a possibility of doing this at
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Minutes of the Regular Open Council Meeting held April 7, 2015
the next budget proposal. Mayor Oszust reminded the public that there are three more opportunities for the public to express their opinion regarding the proposed budget. An Open House will be held on April 14, 2015 from 5:30 - 7:30 p.m. at the Civic Centre. The Mayor stated that the public can express their opinion by attending the Open House, e-mail, and regular mail.
6. DELEGATIONS
6.A. MLA Norm Macdonald and Transportation Critic MLA Claire Trevena will present to Council the status of upgrades and maintenance to the Trans-Canada Highway and their positions on the issue.
MLA Norm Macdonald introduced MLA Claire Trevena, Opposition Critic for Transportation. He stated that she's from North Island and that they started serving together in the Legislature in 2005. He stated that we had significant improvements in the Kicking Horse pass but that progress had stalled over the last number of years, and we need to get those improvements moving forward again across the Trans-Canada Highway. MLA Claire Trevena is driving from Quadra Island along the Trans Canada and back. MLA Norm Macdonald thanked Council for the work they do and turned the floor over to MLA Claire Trevena. MLA Trevena stated that she is here to listen to people and find out what the concerns of the people that live and work along Highway 1 are. She stated that she represents North Island and is driving across the Trans-Canada Highway to get a real understanding of what the situation of the road is, and look critically at what the government has been promising and has completed. She stated that she noticed a lot of work has been done in certain sections and not much work done in other sections. MLA Trevena stated that the government issued a 10 year transportation plan a few weeks ago and there is no significant money committed to do the work that is needed on the Trans-Canada Highway. She is trying to be realistic at what the government is suggesting can be done, what the communities say needs to be done, and trying to get a real sense of possibility. She believes that eventually the Trans-Canada Highway will be four-laned, but it's not going to happen in 10 years time. Improvements in this section of the highway are highly unlikely as well because there is no money committed to it in the Transportation Plan. MLA Trevena and MLA Macdonald advocate for the four-lane proposal in the Legislature. She'll be asking the Minister of Transportation and Infrastructure when she gets back for a breakdown of the budget and for a realistic timeline outlining what is going to happen and when. She believes every community living along the Trans-Canada Highway deserves to have an answer to those questions. MLA Trevena will continue to encourage the four-laning of the Trans-Canada Highway and will support Council in lobbying the Minister of Transportation and Infrastructure. She believes that this is an essential safety issue and also an economic issue. She believes that the government needs to give answers on what is going to happen, where the funds are coming from, and when the funds are going to be forthcoming. Council brought to MLA Trevena's attention that there is little attention paid to rural BC, the impact of road closures, and the lack of use of tire chains by commercial transport vehicles have on the economy.
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Minutes of the Regular Open Council Meeting held April 7, 2015
7. CORRESPONDENCE
7.A. External Correspondence
Moved by Councillor Moss, Seconded by Councillor Adams 15-084 THAT the items of external correspondence BE RECEIVED.
BC Transplant - National Organ and Tissue Donor Awareness Month Geoscience BC - Congratulatory Letter Parks Canada Infrastructure Investment Speech March 2015 Carried
7.B. Internal Correspondence
Moved by Councillor Hambruch, Seconded by Councillor Barlow 15-085 THAT the items of internal correspondence BE RECEIVED.
Discussion Paper from Mr. Jordan Petrovics, Manager of Recreation Services "Recreation Cost Recovery - Starting the Policy Conversation" Briefing Note from Mr. Ken Squarebriggs, Deputy Fire Chief, and Mr. Phil Armstrong, Manager of Development Services "Fire Department Response Time" Briefing Note from Mr. Phil Armstrong, Manager of Development Services "Coughlin Development Variance Permit Notification" Carried
8. REPORTS FROM COUNCIL
8.A. Council Reports
Mayor Oszust reported on community and municipal events he attended since the last Regular Open Council meeting.
9. REPORTS FROM COMMITTEES
9.A. Committee Reports
9.A.a) Minutes of the Open Standing Committee on Finance Meeting held March 24, 2015
Moved by Councillor Fairley, Seconded by Councillor Adams 15-086 THAT the Minutes of the Open Standing Committee on Finance meeting held March 24, 2105 BE RECEIVED. Carried
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Minutes of the Regular Open Council Meeting held April 7, 2015
10. REPORTS FROM STAFF
10.A. FINANCIAL SERVICES DEPARTMENT
10.A.a) 2014 Statutory Reserve Transfers
Moved by Councillor Barlow, Seconded by Councillor Hambruch 15-087 THAT per the April 7, 2015 Staff Report, 2014 Statutory Reserve Transfers, received from the Chief Financial Officer, Council DISCUSS and CONSIDER giving first, second, and third readings to “Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015”. Carried
10.B. OPERATIONS DEPARTMENT
10.B.a) RMI Highway 1 Boulevard Improvements - Phase 1 Award
Moved by Councillor Hambruch, Seconded by Councillor Adams 15-088 THAT based on the April 7, 2015 report from the Manager of Operations, Highway 1 Boulevard Improvements - Phase 1 Award, Council AUTHORIZE staff to award construction of the RMI Highway 1 Boulevard Improvements Project – Phase 1 to Sierra Landscaping Ltd. for a total price of $535,631.85 plus tax. Carried
10.C. DEVELOPMENT SERVICES DEPARTMENT
10.C.a) Development Variance Permit Coughlin 2015
Moved by Councillor Fairley, Seconded by Councillor Adams 15-089 THAT based on the April 7th 2015 report from the MDS, Development Variance Permit Coughlin, Council AUTHORIZE issuance of DVP 2015-01 for 522 – 11th Street South legally described as Lot 28 Block 6 Section 12 Township 27 Range 22 West of the 5th Meridian Kootenay District Plan 9503 (PID 016-351-398). Carried
10.C.b) Elkington Rezoning
Moved by Councillor Fairley, Seconded by Councillor Moss 15-090 THAT per the Staff Report Elkington Rezoning, received from the MDS, Council CONSIDER giving first reading to “Town of Golden Zoning Amendment Bylaw No. 1353, 2015 – Elkington” and proceed to public hearing. Carried
Councillor Hambruch left the meeting at 7:57 p.m.
Councillor Hambruch rejoined the meeting at 8:02 p.m.
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Minutes of the Regular Open Council Meeting held April 7, 2015
10.C.c) Craft Brewery - Zoning Amendment Bylaw
Moved by Councillor Fairley, Seconded by Councillor Hambruch 15-091 THAT per the April 7, 2015 Staff Report Craft Brewery received from the MDS, Council CONSIDER adopting “Town of Golden Zoning Amendment Bylaw No. 1332, 2014 – Craft Brewery.” Carried
10.C.d) Craft Brewery - Floodplain Exemption
Moved by Councillor Moss, Seconded by Councillor Barlow 15-092 THAT per the April 7, 2015 Staff Report Craft Brewery received from the MDS, Council GRANT an exemption to the Floodplain Management Bylaw No. 963, 1995 under Section 910 of the Local Government Act allowing the issuance of a building permit to construct a Craft Brewery located at 623 -8th Avenue North or legally described as Lot A, Sections 12 and 13, Township 27, Range 22, West of the 5th Meridian, Kootenay district, Plan EPP38527 (PID 029268516); AND THAT the exemption BE GRANTED in recognition of the recommendations contained in the report by Omega Engineering Salmon Arm LLP and the Province’s Flood Hazard Area Land Use Management Guidelines; AND FURTHER THAT the exemption be SUBJECT TO the applicant registering a floodplain covenant on the subject property under Section 219 of the Land Title Act saving the Town of Golden harmless and releasing the Town of all notable risks and liabilities prior to the issuance of a building permit. Carried
10.C.e) Craft Brewery - Variance
Moved by Councillor Fairley, Seconded by Councillor Hambruch 15-093 THAT per the April 7, 2015 staff report Craft Brewery received from the MDS, Council AUTHORIZE issuance of DVP 2015-02, which varies the required parking stalls from 38 stalls to 16 stalls two of which are small car stalls, for 623 - 8th Ave North legally described as Lot A, Sections 12 and 13, Township 27, Range 22, West of the 5th Meridian, Kootenay district, Plan EPP38527 (PID 029268516). Carried
10.C.f) Craft Brewery - Liquor Licence
Moved by Councillor Moss, Seconded by Councillor Barlow 15-094 THAT per the April 7, 2015 staff report Craft Brewery received from the MDS, the following prescribed considerations per s.10 of the Liquor Control and Licensing Regulation HAVE BEEN CONSIDERED, being: -Establishment location; -Establishment proximity to other social or recreational facilities and public buildings; -Person capacity and hours of liquor service of the establishment; -Traffic, noise, parking, and zoning; and -The impact on the community if the application is approved
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Minutes of the Regular Open Council Meeting held April 7, 2015
AND THEREFORE Council RECOMMENDS approval to the Liquor Control and Licensing Board of the Brewery Lounge and Special Event Area Endorsements for Whitetooth Brewing Company at 623 8th Avenue North (LCLB job # 23511273-0). Carried
10.C.g) Craft Brewery - Off-site Works
Moved by Councillor Moss, Seconded by Councillor Hambruch 15-095 THAT per the April 7, 2015 Staff Report Craft Brewery received from the MDS, Council RESOLVE that as per Section 8.1 of the Town’s Subdivision and Development Servicing Bylaw, the developer be responsible for $119,035 for off-site works which includes 28% for inspection, contingencies and engineering as per the cost estimates prepared by WSP Canada Inc. dated March 27, 2015; AND THAT if the Town is successful in its 2015 Strategic Priorities grant application that 90% of the deposit for 8th Ave N BE RETURNED with the remaining 10% being used towards streetscaping enhancements (for example, public art or a tourism kiosk); AND FURTHER THAT the developer is to ENTER INTO a servicing agreement prior to the issuance of building permit. Carried
10.C.h) Craft Brewery - Lane and 8th Ave N
Moved by Councillor Moss, Seconded by Councillor Barlow 15-096 THAT per the April 7, 2015 Staff Report Craft Brewery received from the MDS, Council DIRECTS that the Town’s share of the Craft Brewery lane be funded as a 2015 capital project totaling $13,000 and that gas tax be used as the funding source. Further that the 2015 operating paving budget be reallocated to the general capital fund for the same amount; AND FURTHER THAT the 8th Ave N work fronting the Craft Brewery at 623 8th Ave North BE INCORPORATED into the 2016 capital budget at an approximate cost of $80,000 and that gas tax be used as the funding source. Carried
10.C.i) Craft Brewery - Sewer Rates Amendment
Moved by Councillor Fairley, Seconded by Councillor Adams 15-097 THAT per the April 7, 2015 Staff Report Craft Brewery received from the MDS, Council DIRECT staff to bring forward an amendment to the Sanitary Sewer Collection Rates and Regulations Bylaw 1342, 2014, prior to the occupancy of the building, recognizing that the brewery is to be charged the full rate for water, but be charged 65% of the water consumed when calculating the sewer consumption charge as an industry specific recognition of water/sewer usage patterns. Carried
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Minutes of the Regular Open Council Meeting held April 7, 2015
10.D. RECREATION SERVICES DEPARTMENT
10.D.a) Civic Centre Bylaw Rates Review
Moved by Councillor Fairley, Seconded by Councillor Barlow 15-098 THAT, per the Tuesday April 7th, 2015 report Civic Centre Bylaw Rates Review received from the Manager of Recreation Services, Council CONSIDER the repeal of Town of Golden Civic Centre Rates Bylaw 1305, and consider giving first, second and third readings to the Town of Golden Bylaw Civic Centre Rates Bylaw 1348, 2015. Carried
10.D.b) Community Bike Share Expression of Interest
Moved by Councillor Adams, Seconded by Councillor Hambruch 15-099 THAT based on the Tuesday, April 7, 2015 staff report from the Manager of Recreation Services, Community Bike Share Expression of Interest Council AUTHORIZE staff to advertise for an expression of interest for the Golden Bike Share Operations. Carried
11. BYLAWS
11.A. Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 for first, second and third readings.
Moved by Councillor Fairley, Seconded by Councillor Moss 15-100 THAT Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 BE GIVEN first, second and third readings. Carried
11.B. Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015 for first, second and third readings
Moved by Councillor Moss, Seconded by Councillor Fairley 15-101 THAT Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015 BE GIVEN first, second, and third readings. Carried
11.C. Town of Golden Zoning Amendment Bylaw No. 1353, 2015 – Elkington
Moved by Councillor Fairley, Seconded by Councillor Barlow 15-102 THAT Town of Golden Zoning Amendment Bylaw No. 1353, 2015 – Elkington BE GIVEN first reading. Carried
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Minutes of the Regular Open Council Meeting held April 7, 2015
11.D. Town of Golden Zoning Amendment Bylaw No. 1332, 2014 - Craft Brewery for adoption
Moved by Councillor Moss, Seconded by Councillor Adams 15-103 THAT Town of Golden Zoning Amendment Bylaw No. 1332, 2014 – Craft Brewery BE ADOPTED. Carried
12. QUESTION PERIOD
There were two people in gallery attendance that spoke on issues of importance to them.
13. ADJOURNMENT
Moved by Councillor Moss, Seconded by Councillor Adams 15-104 THAT there being no further business of the Regular Open Council meeting, it BE ADJOURNED. Carried
THE REGULAR OPEN COUNCIL MEETING ADJOURNED AT 8:56 P.M.
______MAYOR
______CERTIFIED CORRECT
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REQUEST TO APPEAR AS A DELEGATION
REQUEST TO APPEAR AS A DELEGATION ON
Tuesday, April 21st, 2015
Council Chambers, Town Hall 810 9th Avenue South, Golden, BC
Present to: Council
APPLICANT: Dan Bartol and Alex Desjardins - Conservation Officers (Name of Person Making Presentation)
ADDRESS: (Mailing Address) Unit: Number: 909 Street: 9th Street City: Golden Province: BC Postal: V0A 1H0
PHONE: 250-272-6743 BUSNESS: 250-344-7702 FAX: 250-344-7705 EMAIL: [email protected]
SUBJECT AND DETAILS OF PRESENTATION: Bear activity in and around Golden:\\r\\nEducational messaging, preventative measures, mitigation and enforcement.
ACTION YOU WANT FROM COUNCIL: Increased educational messaging about bear awareness, habituation and conflict prevention. Consideration of adoption of a garbage-locking mechanism for residences that can not safely store garbage.
PLEASE NOTE: If you are using powerpoint for your presentation, please use a memory stick.
Corporate Services Department Phone: (250) 344-2271 ext. 224 PO Box 350 Fax: (250) 344-6577 Golden, BC V0A 1H0 E-mail: [email protected]
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Mr. Dan Bartol and Mr. Alex Desjardins, Conservation Officer... Page 14 of 119 AGENDA ITEM #10.A.
Safeguarding public health and the environment through BCWWA the sharing ofskills, knowledge, education and experience, BC WATER &WASTE ASSOCIATION and providing a voice for the water and waste community.
AprilT, 2015 ECEIVE Mayor Ron Oszust and Council R ,iPF: i r iÜi5 Town of Golden PO Box 350 Golden BC VOA 1H0 TOWN OF GOLDEN
Re: February 2015 Report - Are Our Wøter Systems dt Risk?
Dear Mayor Oszust and Council,
On behalf of the BC Water & Waste Association (BCWWA), I enclose a summary of Are Our Woter Systems ot Risk?, a report that assesses the financial capacity of BC's municipalities to maintain, renew, and replace BC's existing water and wastewater infrastructure. The BCWWA is a not-for-profit association that represents over 4,700 water professionals who are responsible for ensuring safe, sustainable, and secure water, sewer, and storm water systems in British Columbia and the Yukon.
The report, which is based on analysis of 2013 audited financial statements from BC's municipalities, outlines 4 concerns about the financial sustainability of BC's water and wastewater systems: 7. Water and sewer fees are not covering the full cost of serv¡ce delivery in many communities; in the worst cases, rates would need to nearly double in orderto reach financial sustainability. 2. Many communities are vulnerable, as they have not set aside sufficient reserves to buffer against unexpected changes in operating costs or revenues. 3. Smaller commun¡ties have greater financial gaps than larger communities, as costs are shared across a small base of users. 4. There is an unfunded liability of over S13 Bill¡on to renew and replace water and wastewater infrastructure when it comes to the end of its useful life. Additional investment will be required.
This is the first of a series of assessments that will be used to evaluate trends in the financial position of BC's water and wastewater systems over time. lt is intended to inform dialog among elected officials, utility managers, and the public about policies and priorities for infrastructure renewal and investment, and provides recommendations that are aimed at enhancing the fiscal sustainability of our water, sewer, and storm water systems, to ensure that our systems continue to protect public health and the environment for generations to come.
I invite you to review the report, and encourage you to work with staff from your municipality to assess the financial sustainability of your community's water and wastewater assets, compare your community's results with those of similar size across the province as presented in the report, and prioritize water and wastewater renewal and replacement projects for capital investment. The full report can be found at www.bcwwa.orq.
The BCWWA would be pleased to present the results of the report to your Council and staff. lf this is of interest, please contact me at 604-433-7824, or !-n!q-U9e-n@-E!y!ya.oIg.
Best regards, J-+'J**- Tanja McQueen Chief Executive Officer BC Water & Waste Association
620 -1090 W. Pender 5t., Vancouver, BC V6E 2N7 T: 604-433-4389 F: 604-433-9859 [email protected] www.bcwwa'org
External Correspondence Page 15 of 119 AGENDA ITEM #10.A.
External Correspondence Page 16 of 119 AGENDA ITEM #10.A.
Are Our Water Systems at Risk?
Assessing the Financial Sustainability of BC's Municipal Water and Sewer Systems
Reliable watel sewer; and storm water systems are essential to public . Are BC municipalities health, a clean environment, and a strong economy. But these essential financially well positioned? systems may be at risk - rowth, strengthened rãgulations, seismic risk, a driving the need for . water and wastewater Are signif icant upgrades and re- umps, and equipment rates recovering the full thãt are used to treat, del safely for our homes cost of service, including and businesses. At the same time, fiscal restraint and public complacency infrastructure renewal and impede the ability of local governments and water utilities to secure the replacement? financial resources required to sustain our water infrastructure assets. . How much investment The BC Water & Waste Association (BCWWA), together with Urban is needed to sustain our Systems, has recently assessed the financial capacity of British Columbia's water and wastewater local governments to maintain, renew and replace our existing water and i nfrastructu re? wastewater i nf rastructu re. . Are municipalities financially key principle for safeguarding wateL seweL ready for unexpected costs Financial sustainability is a systems so that they continue to protect public health or failures? and storm water and the environment, and contribute to economic development. lt means having adequate funds to pay for the current cost of operating and maintaining our water and wastewater systems, and proactively planning to ensure there will be funds to eventually renew and replace systems as they come to the end of their useful life.
M BCWWA systems BC WATER &WASTE ASSOCIATION
External Correspondence Page 17 of 119 AGENDA ITEM #10.A.
I h T
We have reviewed 4 financial indicators, based on data from the 2013 audited financial statements for municipal governments in BC. The indicators were selected based on a review of best practices in other jurisdictions, available information, and advice from knowledgeable professionals in the asset management field.
The results point to 4 challenges about the f inancial sustainability of BC's water and wastewater systems:
1 . Water and sewer fees are not covering the full cost of service delivery in many communities; in the worst cases, rates would need to nearly double in order to reach financial sustiinability. 2' Many communities are vulnerable, as they have not set aside sufficient reserve savings to buffer against unexpected changes in operating costs or revenues. 3. Smaller communities have greater financial gaps than larger communities, as costs are shared across a small base of users. 4' At least $t¡ e¡ll¡on of additional investment will be required in BC to renew and replace water and wastewater infrastructure when it comes to the end of its useful life. This does not include the investment required to meet new regulations, growth, or upgrades to address resilience for seismic or storm events.
RESERVES TO OPERATING EXPENSE RATIO Do reserve savings funds provide sufficient financial resilience against unexpected change?
OPERATING FINANCIAL INTEREST SURPLUS RATIO COVER SUSTAINABILITY RATIO Do water and sewer What is our capacity to rates cover the full finance system renewal cost to operate and using debt? sustain the system, including renewal and replacement of existing i nfrastructu re?
INFRASTRUCTURE DEFICIT PER CAPITA How much additional money is needed to fund the replacement of existing infrastructure?
www.bcwwa.org
External Correspondence Page 18 of 119 AGENDA ITEM #10.A.
Do Current Rates Cover the Full Cost of BC's Water Systems?
The operating surplus ratio indicates whether water and wastewater rates cover the full cost to operate What do the rat¡o results tell us? and sustain the system, including renewal and replacement of existing infrastructure. . The majority of BC municipalities are charging annual water and wastewater rates below the Operating (Revenue - Operating Expenses) full cost required to operate, maintain, and Surplus replace the systems. Revenue Ratio . The greatest gap between revenue and operating Where: expenses is seen in smaller municipalities (<1O,0OO) for both water and wastewater o funds generated from the sale of Revenue includes systems. ln small communities, with a few fees, and charges. Revenue excludes services, user exceptions even the upper quartile or "best" (DCCs). development cost charges municipalities are not covering full operating . Operating expenses include all operating and maintenance costs, replacement value expenses. depreciation, and interest on debt. . lf replacement value depreciation costs of existing inf rastructure are excluded f rom show the ratio results for BC The charts below operating expenses, 27% of water systems and municipalities, by size. 38% of wastewater systems are still not covering An operating surplus ratio of zero or greater indicates their annual operating costs through their that rates charged for water and wastewater services current water and wastewater rates. fully recover the annual cost to are sufficient to . These results indicate that water and wastewater existing water and wastewater operate and maintain operations are likely being subsidized by other including an annual allocation for the infrastructure, revenue sources such as property tax, and/or of infrastructure. eventual renewal and replacement annual allocations for replacement costs are An operating surplus ratio of less than zero being deferred. the annual costs of providing water and indicates that . The percentage increase in rates required to reach wastewater service are not being covered through full cost recovery is significant for the majority of rates charged to customers; the water or wastewater municipalities, requiring rate increases that are identifies the percentage value that rates ratio value nearly double the current rates in the worst cases' would need to increase. For example, a ratio value of -25o/o indicates that rates would need to increase by 25o/o in order for revenues to cover expenses, including replacement costs.
Water Systems Sewer Systems Operating Surplus Ratio Operating Surplus Ratio
I Lower Quartile r Median I Upper Quartile I Lower Quartile ', Median I Upper Quartile SOl¡ 5OTo 19% 25% 25Yo 7M 2/o 5% o% o% -2% .9 -4% -25% -2t% 6 ñ -19% -25% Ê -25% -25% 29% -33% -so% -5O% 2 43% ¿ 45% -47% 50% ê -6ZX -s4% a .1s% -61% -66%
-1oo% -84% .E -rm% .= -89% -98% ó g -704% o -125% -173% ã .ns"¡ -104% c è o o .tso% -t50% -153% -!75% -175o/6 -17A% .796% -200% -200% >100,000 >100,m0 0 999 1,000-2,499 2,500-9,999 10,0m-24,99925,æ0-49,999s0,m'99,999 0 999 1,OOO-2,499 2,5m.9,999 1O,Om-24,99925,000-49,99950,000-99,999 CommunltV Size CommunitY Slze
Are Our Water Systems at Risk? | February 2015
External Correspondence Page 19 of 119 AGENDA ITEM #10.A.
Are BC municipalities financially ready for unexpected costs or failures?
The reserves to operating expense ratio provides an The appropriate reserve size will vary by municipality indication of short-term' resilience to unexpected and is dependent on specific local conditions, such changes in revenues or costs, such as those that as condition of infrastructure, financial policies might occur due to unpredictable events like storms or regarding borrowing, borrowing capacity, and asset equipment failure. management plans. Reserves to Reserves Operating Cash What do the ratio Expense Ratio operating Expenses results tell us? ¡ Across all community size groups, there are Where: water and wastewater systems with no reserves . Rcserves include both restricted and unrestricted in place, indicating that many communities are reserves for water and wastewater, but exclude vulnerable to unexpected costs or changes in development cost charge reserves (DCCs). revenue. . Cash operating expenses include all cash-based . Municipalities with no reserves or low reserves costs to operate and maintain the system, including may be vulnerable when there are abrupt interest on debt. Operating expenses do not include changes in expenses (for example, from asset ,,non-cash,, depreciation, as this is considered to be a failure, an emergency situation, etc.); howeveç expense. the appropriate size of the reserve depends on local context. A reserves to operating expenses ratio of 12.5o/o or greater means that the reserve savings are considered . There is little connection between size of to be adequate to buffer against unexpected changes municipality and the reserves as a percentage of in revenues or operating costs from year to year. This expenses. is based on the American Water Works Association ¡ Most municipalities do not hold sufficient (AWWA) recommendation for water system reserves. reserves to fund substantial infrastructure renewal and A reserves to operating expense ratio below replacement. 12.5o/o indicates that a community may be vulnerable to unexpected revenue shortfalls or unanticipated expenses, and as a result may have difficulty delivering the expected level of service or recovering from chanqe when an unexpected event occurs.
Water Systems Sewer Systems Reserves to Operating Expense Rat¡o Reserves to Operating Expense Rat¡o
I Lower Quartile r Median I Upper euartile I Lower quartile É lMedian r Upper quartile 200% 200% 79!% 180% 180% 160% 760% c 740% c  740% 120% è 728% r20% o 120% x 100% o àR 100% 97% ao% 80% o È 60% 57% È 53% 55% 42% 60% 50% o 18% c 40% 340Á o 22% d 40% 20% 20y¡ 0% o%o% o%o% o% o% o%o% o%7% 2% o% o% 0-999 1,000-2,499 2,500-9,999 10,000.24,999 25,000_49,999 sO,Om-99,999 >100,000 0-999 1,000-2,499 2,500-9,999 10,@0-24,999 25,000-49,999 50,000-99,999 >100,000 CommunltySlze {Operatingexpenses excludesamortization CommunitySize *Operatingexpenses excludesamortization
www.bcwwa.org
External Correspondence Page 20 of 119 AGENDA ITEM #10.A.
Do Municipalities Have Enough Reserve Savings to Replace Existing Systems?
lnfrastructure deficit per capita is an indicator of the Both strategies have merit and are equally valid shoÉfall in current reserve savings, to replace means of accomplishing asset renewal. lt is important, water and wastewater infrastructure at the end of its though, for a municipality to have a clear policy about useful life. which strategy it wishes to use for asset renewal, so is surprise asset reaches (Replacement Cost Accumulated that there no sudden when an lnfrastructure the end of its useful life. Deficit Per Depreciation - Reserves) Capita Population Where: What do the ratio results tell us?
. Replacement cost accumulated depreciation is the . Smaller municipalities have the largest inflation adjusted accumulated depreciation. infrastructure deficit per capita. o Reserves are funds specifically set aside by the o Deficit per capita is greater for water assets than municipality to fund water and wastewater system wastewater assets. costs. Reserves include both statutory and general . BC communities have not set aside sufficient reserves held by the municipality for water and reserve funds to fully f und the eventual wastewater systems, but exclude development replacement of water and wastewater systems cost charges (DCCs). assets. . Population is based on the 2013 population . The overall water and sewer infrastructure deficit estimate for the municipality. in BC is estimated to be approximately $l:.2 There is an infrastructure surplus if current reserves billion. This is a conservative estimate of the exceed the expected cost to replace the asset. unfunded infrastructure investment to renew and replace aging water and wastewater assets There is an infrastructure deficit if the expected in BC. lt does not include the cost to enhance cost to replace the asset is greater than the current existing systems to meet new regulations, reserves. population growth, or resilience upgrades.
An infrastructure deficit due to a shortfall in reserves is not necessarily an indicator of poor fiscal management. Municipalities have several options to f inance infrastructure renewal- it can be paid for from "savings" (i.e.: reserves that have been set aside for that purpose), or it can be paid for using debt to finance all or a portion of the construction cost when the asset is replaced.
Water Systems Sewer Systems lnfrastructure Deficit Per Capita lnfrastructure Deficit Per Capita
I Lower quartile I Med¡an I Upper Quartile ¡ Lower Quartile ¡ Median I Upper quartile
$3,sæ S3,286 53,s00
S3,ooo 53,@ s2,886 s2,s82 s2,631 92,sæ s2,sæ 52,z9i è è G S1,926 S2,om S1,874 s2,0oo o S1,636 S1,583 ê s1 493 ê 367 S1,sm s1,286 Ë S1,soo sl 91,303 51,347 G sr,16s E s7,235 5995 o 51,044 ô 5942 5948 ô s98s s938 s923 9982 51,m 58s1 s1,@ s887 5s96 ss81 s521 9sæ s430 ss00
so 5o 0-999 1,0m-2,499 2,5æ-9,999 10,000-24,99925,m-49,99950,m-99,999 >1æ,æ0 0-999 !,w-2,499 2,5û-9,999 10,m-24,999 25,m-49,999 50,m 99,999 >rm,mo Community Size Community Size
Are Our Water Systems at Risk? | February 2015
External Correspondence Page 21 of 119 AGENDA ITEM #10.A.
Do Municipalities Have the Ability to Finance Water System Replacements?
The interest cover ratio provides an indication of our A higher interest cover ratio indicates that the capacity to finance system renewal using debt. municipality is using more debt to finance the cost of their water or sewer assets. Depending on the overall financial commitments community, higher lnterest Interest Expense of a a Cover Ratio interest cover ratio may limit the municipality's ability Revenues to take on additional debt to finance asset renewal or replacement, and may indicate a greater vulnerability Where to increases in interest rates. o lnterest expenses are the sum all interest of A low interest cover ratio indicates that a payments for debt servicing. municipality is using less debt to finance the cost of ¡ RevenL¡es include all annual revenue from sale their water or sewer assets. Depending on the overall of water or sewer services, user fees, and charges financial commitments of a community, a lower (excluding DCCs). interest cover ratio indicates that the municipality may The interest cover ratio indicates the proportion of have the financÌal capacity to use debt to f inance asset revenues required to pay interest on debt. renewal or replacement. Municipalities have varying financial policies with respect to borrowing, and varying tolerance for risk. There is no single recommended interest cover ratio, What do the rat¡o results tell us? but it is important that municipalities make informed . (>50,000) lower decisions about borrowing that also consider future Larger municipalities have a interest expense percentage their costs for infrastructure renewal and replacement, and as a of revenues. how these costs will be covered. . Municipalities have greater debt servicing costs for wastewater systems than water systems.
Water Systems Sewer Systems lnterest Cover Ratio lnterest Cover Ratio
I lower Quartile i N¡ed¡an r Upper Quartile t Lower Quartile s Median I Upper quartile
20% 20lo
7A% tBoÁ 71%
76% t6% 14võ 74% t4%
72% 720À
70% 70%
a% 8%
6% 6% 5% 4% 4% 40Á 3% 3% 2% 2dÀ 2% 2% 7Yo 7% 2% o%o% orÁ o%ú/" o% eÁo% vÁ eÁ o0/.o0Áo% eÁ M ;,* l* l*,- ao%o% I üi o% 0-999 r,ffi0-2,499 2,s00-9,999 10,000-24,999 25,000-49,999 50,000.99,999 >100,000 0-999 1,000.2,499 2,500-9,999 L0,OOO-24,999 25,000-49,999 50,000-99,999 >100,000 Communlty Slze Communlty Slze
www.bcwwa.org
External Correspondence Page 22 of 119 AGENDA ITEM #10.A.
e Path to Fina
The cumulative effect of decisions, policies, and can take the following steps to actions over a long period of time have inf luenced the Communities their f inancial capacity to meet current financial status of BC's water and wastewater systems. strengthen water and wastewater infrastructure Some of these factors include reliance on government and future needs: grant f unding for capital projects, lack of asset planning, of maintenance and management deferral 1. Adjust water and wastewater rates to cover and a lack of public support investment, urban sprawl, the full cost of service, including the cost to pricing. for full cost renew and replace sYstems. Building financial sustainability will take time. While 2. Develop and implement integrated asset the f inancial risks to our water and wastewater systems management processes that assess the are not immediate for all communities, it is important state of infrastructure, evaluate risks, and to make sound choices today about priorities for set priorities for investment in water and existing tax dollars, and set rates so that they cover wastewater assets. operating, maintaining, and replacing the full cost of 3. Rank water and wastewater renewal and systems. replacement projects as top priorities for capital investment. 4. Adopt "smatt growth" PrinciPles. 5. Foster collaboration among all levels of government to support communities to become fiscally self-reliant.
"Are Our Water Systems at Risk?" is the first of a series Financial sustainability is a keY of assessments that BCWWA will use to evaluate trends principle for safeguarding wateç in the financial position of BC's water and wastewater seweL and stormwater systems systems over time. lt is intended to inform dialog among elected officials, utility managers, and the public about so that they continue to Protect policies and priorities for infrastructure renewal and public health and the environment, investment, and provides recommendations that are and contribute to economic aimed at enhancing the fiscal sustainability of our wate[ develoPment. seweç and storm water systems, to ensure that public water and wastewater systems continue to protect public health and the environment for generations to come'
To access the full rePort, go to www.bcwwa.org.
Are Our Water Systems at Risk? | February 2015
External Correspondence Page 23 of 119 AGENDA ITEM #10.A.
,þ.
The BC water & waste Association (BcwWA) is a not-for-profit association representing over 4,700 water professionals who are responsible for ensuring safe, sustainable and secure water, sewer, and stormwater systems in British columbia and the yuton. The BCWWAs members include facility operators, utility managers, engineers, consultants, suppliers, government policy and enforc"r"ni staff, and researchers from across the BC and yukor region.
The BCWWA gratefully acknowledges the support of the Government Finance officers Association of Bc (GFoABc); the Province of BC fVlinistry of Community, Sport and Cultural Development; arrcl Urbar¡ Systems who have contributed to the creation of this reþort.
We would like to extend a special thank you to John Weninger; Chair of BCWWAs lnfrastructure Management committee for his leadership and time in producing thit important financial sustainability analysis of BC's water and wastewater system assets. ln his "ãay;ob", lohn is a principal with thá Vancouver off ice of urban systems, an inter-disciplinary consulting î¡im tl-rat provides strategic planning, engineering, environmentalscience, and urban design services tõboth pubiic and private sector clients f hroltoho¡ tt \Â/ocfarn f en¡d¡ I
BC Water and Waste Association Urban Systems 620 - 1090 W. Pender St., Vancouver, BC V6E 2N7 550-1090 Homer 5t., Vancouver; BC V6B 2W9 604.433.4389 [email protected] | 604-235-1701 | [email protected] www.bcwwa.org www.urbansystems.ca
BC WATER & WASTE ASSOCIATION BIìITISI] !ì \rçì T É4I't".t c COLUMBIA t"-
External Correspondence Page 24 of 119 AGENDA ITEM #10.B.
Briefing Note To: Town Council (via CAO) From: Jeremy Baylis, Building Official Date: 2015-04-15 File: 4560-20 RE: Building Permit Statistics for MARCH, 2015
MESSAGE-
I have provided the monthly report on Building Permits for: MARCH, 2015.
Respectfully Submitted,
Jeremy Baylis,
Building Official
Internal Correspondence Page 25 of 119 AGENDA ITEM #10.B.
Building Permits Reported to the End of: MARCH, 2015.
MAR. 2015 MAR. 2014 YTD 2015 YTD 2014 Commercial Permits 3 1 5 8 Construction Value $137,000 $4,000 $637,500 $561,000
Industrial Permits 0 0 1 0 Construction Value $0 $0 $40,000 $0
Institutional Permits 0 0 1 0 Construction Value $0 $0 $9,248 $0
Residential Permits 3 0 7 1 Construction Value $438,500 $0 $659,000 $3,000
Total Permits 6 1 14 9 Total Value $575,500 $4,000 $1,345,748 $564,000
Housing Starts 1 0 1 0 Housing Lost 1 0 1 0
Internal Correspondence Page 26 of 119 AGENDA ITEM #10.B.
CONSTRUCTION VALUE IN DOLLARS
Internal Correspondence Page 27 of 119 AGENDA ITEM #10.B.
Memorandum To: (via CAO) From: Phil Armstrong, MDS / Planner Date: 2015-04-16 File: 3060-01-Tower RE: Rogers Cell Phone Tower Proposal
Rogers Telecommunications is conducting a public consultation process as they are proposing to install a 30m Telecommunication Tower on the NW corner of the Golden Home Hardware and Building Supplies property located at 915 15th Street South. Please review Rogers’ letter attached to this memo.
As the Town of Golden does not have an “Antenna Tower Consultation Process” then the proponent must use Industry Canada’s default process outlined in Spectrum Management and Telecommunications’ Client Procedures Circular titled Radiocommunication and Broadcasting Antenna Systems.
Industry Canada’s Default Public Consultation Process (section 4.2) requires that only properties within three times the tower height be notified. Rogers’ agent Cavalier Land Ltd, agreed to notify additional properties as per the map below.
The notices were mailed on March 30th and ads will be placed in the Golden Star on April 22nd and 29th. The termination of the public consultation process is May 7th 2015 and staff will provide further comments prior to the termination of the consultation process. At this time, the purpose of this memo is to simply inform Council of this proposal.
Phil Armstrong MCIP, RPP Manager of Development Services / Planner
Attachment March 30, 2015 Rogers Notice of Proposed Cell Tower 1 | Page
Internal Correspondence Page 28 of 119 AGENDA ITEM #10.B.
March 30, 2015
To Whom It May Concern,
Like many areas of the province, your community is experiencing a growing demand for wireless services. As people rely more on wireless devices such as smartphones, tablets and laptops for business and personal use, network improvements are required to ensure high quality voice and data services are available. In response to this growing demand for wireless services, Rogers Communications Inc. (Rogers) has been working with the Town of Golden staff to find a suitable location for a new telecommunications structure to provide improved coverage to the central areas of the Town between the Kicking Horse and Columbia Rivers. Rogers is proposing to install a new structure located within the property occupied by Golden Hardware & Building Supplies, located at 912 15th Street South. This new site aims to ensure we sustain high quality and reliable voice and data services to the surrounding community.
As part of the public consultation process, you are invited to comment in writing about the proposed Rogers installation before May 07, 2015. Following Industry Canada's Default Public Consultation Process, all residents and businesses within a minimum of three times the height of the proposed tower (90 metres) will receive this notification package.
This package contains detailed information about the proposed structure, the consultation and approval process as well as contact information available to you during the consultation process.
Rogers is committed to working with your community to integrate the proposed telecommunications facility to provide dependable and reliable wireless service. Your questions and comments are an important part of the consultation process.
Please know you may provide your comments by contacting Rogers' agent in this process, Cavalier Land Ltd. All written comments are to be directed to:
Cavalier Land Ltd ATTN: Michael Cameron 400 - 440 2 AVENUE SW CALGARY, AB T2P 5E9 E-Mail: [email protected]
We have included a comment form with this package for you to provide your comments on the following page.
Thank you,
Rogers Communications Inc.
Internal Correspondence Page 29 of 119 AGENDA ITEM #10.B.
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Internal Correspondence Page 30 of 119 AGENDA ITEM #10.B.
Public Comment for Proposed Wireless Structure
Location: 912 15th Street South, Golden BC
Rogers Site: W3521 - Golden DT
Please submit your comments by May 07, 2015 to:
Cavalier Land Ltd ATTN: Michael Cameron 400 - 440 2 AVE SW CALGARY, AB T2P 5E9 E-Mail: [email protected]
COMMENTS
Name:______
Address:______
Phone:______
E-Mail:______
Please provide your comments, suggestions or requests for additional information about the proposed wireless structure below:
______
______
______
______
______
______
Thank you for your comments. Your feedback is appreciated.
Internal Correspondence Page 31 of 119 AGENDA ITEM #10.B.
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Internal Correspondence Page 32 of 119 AGENDA ITEM #10.B.
Notice of Proposed Cell Tower
March 30, 2015 Rogers File #W3521 - Golden DT
Facility Proposal:
Location and Site Context Rogers Communications Inc. (Rogers) is proposing to construct a 30 metre monopole telecommunications facility and ancillary equipment structures located in within the property occupied by Golden Hardware & Building Supplies located at 912 15th Street South in Golden, BC. The coordinates for this facility are N 51º 17’ 25.8”, W 116º 57’ 56.5”.
Proposed Facility Map Due to increased demand for improved wireless service, Rogers is required to locate an appropriate site in the Town of Golden, to improve coverage across the community. Cavalier Land Ltd (as agents for Rogers) has secured an appropriate site for Rogers shown in the map below. Rogers Radio Frequency Engineering Department has selected this area as an appropriate location to maximize coverage for wireless users within your community. The site selected is central to the area requiring improved network coverage.
N
W3521 Proposed Location
Site Selection and Co-Location
Among the factors considered during the site selection process are expected usage patterns of wireless service, local terrain, interaction with existing radio base stations, and line-of-sight requirements for high quality communications. Each site that is investigated must go through a comprehensive review process by radio frequency, transmission and civil engineering groups for it to be qualified as an optimal site for the community.
Internal Correspondence Page 33 of 119 AGENDA ITEM #10.B.
Before building a new antenna-supporting structure, Industry Canada and the Town of Golden require Rogers to first explore the following options:
• consider sharing an existing antenna system, modifying or replacing the structure if necessary; • locate, analyze and attempt to use any feasible existing infrastructure such as rooftops, water towers or other tall infrastructure.
During the site selection process for this proposed facility, Rogers determined that there were no acceptable tower co-location opportunities within 500 metres of the proposed location. The nearest tower is a 15 metre tower operated by TELUS Mobility, approximately 470 metres northeast of Rogers’ proposed site, at 1101 11th Avenue South. However, analysis by the Rogers Radio Frequency Engineering Department indicated that the current tower height and any available space would not meet the coverage goals as set out due to insufficient heights available as TELUS' future plans occupy the entire structure from the top down to below 7 metres, thereby requiring Rogers to disqualify this structure as a candidate. Additionally, a 15 metre structure owned and operated by Canadian Pacific Railway Ltd (CPR) and located north of the Kicking Horse River and south of Highway 1 on CPR lands, approximately 1000 metres north of the Rogers proposed location was investigated, however it was deemed that this structure, as built, would not support the additional equipment the Rogers would require to meet their current and future site requirements. Aside from these existing structures, there are no other structures available and close in proximity to the area requiring coverage, offering 30 metres in elevation. Thus the proposed installation is required to improve coverage objectives for the community.
Rogers welcomes future tower sharing opportunities on this proposed tower as per Industry Canada’s guidelines. At the time of this notification, Rogers anticipates having space available for future sharing proponents. Rogers will respond to a request to share in a timely fashion and will negotiate in good faith to facilitate sharing where feasible following standard collocation procedures.
Site Layout and Location as taken from Development Drawings provided by Rogers
Internal Correspondence Page 34 of 119 AGENDA ITEM #10.B.
Site Access
Access to the proposed site will be via the existing CPR right-of-way adjacent to the northwest corner of the hardware store property. No new roads will be constructed.
Site Information
The proposed telecommunications structure is a 30 metre slim monopole tower within a statutory right-of-way encompassing the proposed tower and accessory equipment (as shown in detail in the drawings below). Rogers will install an equipment shelter within the fenced portion of the premises. The shelter houses equipment necessary for the operation of the telecommunications facility. The shelter will be armed with a 24 hour alarm system to ensure protection from vandalism and environmental hazards. The secure site area will be enclosed by a fence that will be approximately 1.8m (6') in height with one locked gate access point. It is proposed that panel style antennas will be mounted to a steel mounting apparatus attached to the top of the structure, allowing more antennas to be located at the top elevations and limiting the bulk of antennas up and down the structure. The tower can be painted to match the surrounding environment. The antennas are approximately 2.4m in length and 0.3m in width and will be mounted near the top of the tower. For line-of-sight networking purposes, the required microwave antenna will be mounted on the same structure at an elevation to be determined by further engineering.
Facility Profile, Layout & Photo Simulation
Left: Proposed Rogers W3521 elevation and antenna layout as taken from the Development Drawings provided by Rogers Right: Proposed Rogers W3521 Photo Simulation looking southwest along 15th Street South
Internal Correspondence Page 35 of 119 AGENDA ITEM #10.B.
Proposed Rogers W3521 Compound layout as taken from the Development Drawings provided by Rogers
Construction and Maintenance
The construction period will last 30 to 45 days and once completed the facility will remain unoccupied. The only traffic generated at this site will be for routine monthly maintenance visits.
Rogers attests that the installation will respect professional engineering practices and comply with environmental regulations.
Aeronautical Approvals
Transport Canada and NAV Canada require Rogers to submit an application to ensure the proposed installation meet aeronautical safety guidelines. In some instances where an installation is close to airports or flight paths, Transport Canada and NAV Canada could require Rogers to paint the tower and/or install a beacon for aeronautical safety. Applicatiosn have been submitted to Transport Canada and NAV Canada for their review and approvals have been received. This facility will require a top mount beacon for aeronautical safety as per Transport Canada.
Environmental Health Standards / Safety Code 6 Guidelines
Industry Canada requires that the installation and modification of antenna systems be done in a manner that complies with appropriate environmental legislation. This includes the Canadian Environmental Assessment Act (CEAA) and local environmental assessment requirements where required by the CEAA.
Rogers, attests that the radio antenna system described in this notification does not qualify as a Designated Project under the Canadian Environmental Assessment Act and is excluded from environmental assessment under the Canadian Environmental Assessment Act.
Internal Correspondence Page 36 of 119 AGENDA ITEM #10.B.
Industry Canada manages the radio communications spectrum in Canada. Among other requirements, Industry Canada requires cellular telecommunications facilities to comply with guidelines established by Health Canada in order to protect people who live or work near these facilities.
These Health Canada safety guidelines are outlined in their ‘Safety Code 6’ document and are among the most stringent in the world. All Rogers’ facilities meet or exceed these standards. Rogers attests that the radio installation described in this notification package, will be installed and operated on an ongoing basis so as to comply with Health Canada’s Safety Code 6, as may be amended from time to time, for the protection of the general public including any combined effects of nearby installations within the local radio environment.
Public Consultation
Rogers must follow the Industry Canada Policy CPC 2-0-03 mandating that property owners and businesses within a minimum 90 metres of the proposed tower be notified.
Rogers is requesting any written public comments returned within 30 days of receipt of this package. Upon receiving any comments from the public, Cavalier Land Ltd on behalf of Rogers will respond accordingly. At the close of the public consultation process, a summary of comments received and their corresponding responses will be provided to the Town of Golden and Industry Canada. Subsequently, a formal package requesting concurrence will also be provided to the Town of Golden.
Written comments posted on or before May 07, 2015 will be included in the formal submission package.
Residents may contact our office and discuss the proposed facility with representatives from Cavalier Land Ltd at [email protected] or via the postal address listed below.
This site proposal information package is in accordance with the requirements of Industry Canada’s Radiocommunication and Broadcasting Antenna Systems.
Internal Correspondence Page 37 of 119 AGENDA ITEM #10.B.
Contact Information
Residents may contact our office and discuss the proposed facility with representatives from Cavalier Land Ltd at [email protected] or via the postal address listed below. Wireless communications contribute to the quality of everyday life. This proposed site will satisfy demand for better service to current and future subscribers in the area.
If you have any questions, or require further information about the proposed facility, please feel free to contact:
Cavalier Land Ltd. ATTN: Michael Cameron 400, 440 – 2nd Avenue SW Calgary, Alberta, T2P 5E9 E-mail: [email protected]
For Zoning related questions: Town of Golden Phil Armstrong, Manager of Development Services 810 9th Avenue South, Box 350 Golden, British Columbia, V0A 1H0 E-mail: [email protected]
For more information on Industry Canada’s public consultation guidelines including CPC-2-0-03: Industry Canada – Spectrum Management and Telecommunications Okanagan-Kootenay Office 1726 Dolphin Avenue, Room 603 Kelowna, BC V1Y 9R9 Telephone: 1-800-667-3780 E-mail: [email protected]
General information relating to antenna systems is available on Industry Canada’s Spectrum Management and Telecommunications website (http://strategis.ic.gc.ca/antenna)
Industry and Health & Safety Info Industry Canada http://strategis.ic.gc.ca/antenna Industry Canada http://www.ic.gc.ca/eic/site/smt-gst.nsf/eng/sf08792.html Health Canada http://www.hc-sc.gc.ca/ewh-semt/pubs/radiation/radio_guide-lignes_direct-eng.php Health Canada http://www.hc-sc.gc.ca/hl-vs/iyh-vsv/prod/cell-eng.php Vancouver Coastal Health http://www.vch.ca/media/CMHO_CellPhones-June2011.pdf
CTIA - The Wireless Association http://www.ctia.org/consumer_info/safety Canadian Wireless Telecommunications Assoc. - http://www.cwta.ca/CWTASite/english/healthsafety.html Rogers Communications Inc. http://www.rogers.com
Sincerely, Cavalier Land Ltd for Rogers Communications Inc.
Michael Cameron Municipal Affairs Specialist Cavalier Land Ltd. [email protected]
Internal Correspondence Page 38 of 119 AGENDA ITEM #12.A.a)
Staff Report F I N A N C E D E P A R T M E N T
To: Council File: 1680-20-External ToG 2014 From: Lisa M. Vass, CFO Date: April 21, 2015 Subject: Presentation of 2014 Draft Audited Financial Statements
RECOMMENDATION THAT based on the presentation from the Town’s independent auditor, Adams Wooley, Council ACCEPT the 2014 Town of Golden Draft Financial Statements and the 2014 Golden & District Recreation Centre Financial Statements as presented.
CAO COMMENTS I support the recommendation. All indications point to a highly successful audit process and outcomes for the corporation; attributable largely to the high professionalism of our Chief Financial Officer and well grounded departmental line staff.
BACKGROUND Each year, the annual financial statements are prepared in according with the Community Charter, Part 7, Division 1, Section 167 and presented to Council for its acceptance.
DISCUSSION The following 2014 audit documents are attached: Communication Letter to Council Town of Golden Financial Statements 2014 (Draft) Golden and District Recreation Centre Financial Statements 2014 (Draft)
Once Council accepts the draft financial statements, the final audited version of the statements will be published and released.
The outcomes of the 2014 audit will be presented by David Adams, CGA, Adams Wooley Certified General Accountants for discussion.
IMPLICATIONS Strategic (Guiding Documents Relevancy -Strategic Plan, OCP) As required by the Community Charter and the Financial Information Act.
Financial (Corporate Budget Impact) The total estimated final cost for the 2014 audit is $34,280. The $36,780 is the approved budgeted amount.
Administrative (Policy/Procedure Relevancy, Workload Impact and Consequences) Preparation for and facilitation of the annual audit process is a component of the Finance Department’s annual work plan, representing approximately 300 hours of staff time. OPTIONS 1. Accept the 2013 Draft Audited Financial Statements. 2. Do not accept the 2013 Draft Audited Financial Statements.
Presentation of 2014 Draft Audited Financial Statements Page 39 of 119 AGENDA ITEM #12.A.a)
Respectfully Submitted,
Lisa M. Vass BA CGA Chief Financial Officer
2 | P a g e
Presentation of 2014 Draft Audited Financial Statements Page 40 of 119 AGENDA ITEM #12.A.a)
April 20, 2015
Town of Golden P.O. Box 350 810 9th Avenue S. Golden, BC V0A 1H0
Dear Council Members:
This report is intended solely for the use of council, management, and others within the Town of Golden and should not be used for any other purpose.
We have been engaged to audit the consolidated financial statements of Town of Golden for the year ended December 31, 2014 (hereinafter referred to as the “Town”).
We have prepared the following comments to facilitate our discussions with you:
Auditor independence
We are required to communicate at least annually with you regarding all relationships between the Town and our firm that, in our professional judgement, may reasonably be thought to bear on our independence.
Our Code of Ethical Principles and Rules of Conduct (“CEPROC”) requires us to conduct a review of our relationships with the Town, its affiliates and management and the services we render to identify threats to independence and potential conflicts of interest, consider the impacts and where such threats cannot be reduced to an acceptable level by procedures, withdraw from or decline the engagement. Accordingly, ongoing communication with management and council is essential to avoid situations where independence may be impaired.
The Town, management and council should take a proactive role in this process and understand the independence requirements applicable to the Town and its auditors and to bring to our attention any concerns they may have or any knowledge of situations or relationships between the Town, management, personnel (acting in an oversight or financial reporting role) and our firm, its partners and audit team personnel that may reasonably be thought to bear on our independence. Such matters may include: self review or self interest threats; advocacy threats; intimidation threats; and familiarity threats. In each of these matters, no threat has been identified.
Accordingly, we are not aware of any relationships between the Town and our firm that, in our professional judgment, may reasonably be thought to bear on our independence. We hereby confirm
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that our firm is objective with respect to the Town within the meaning of CEPROC and Section 206 of the British Columbia Business Corporations Act.
Auditors’ responsibility under Canadian auditing standards and planning the audit
We have audited the consolidated statement of financial position of the Town as at December 31, 2014 and the consolidated statements of operations, changes in net debt and cash flow for the years then ended. These consolidated financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit.
Our audit includes:
i. assessing the risk that the consolidated financial statements may contain material misstatements; ii. examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements; iii. assessing the accounting principles used and their application; iv. assessing the significant estimates made by management; v. reviewing the internal controls to gain a sufficient understanding in order to plan the audit and determine the level of control risk. Where control risk is assessed at below maximum a combined audit approach will be used. Where the control risk is assessed at maximum or where it is determined that it would be more cost efficient a substantive audit approach will be used. It should be noted that this does not extend to an evaluation of internal control sufficient for expressing an opinion about its effectiveness.
Council members’ responsibility
Council's role is to act, in an independent, objective capacity as a liaison between the auditors, management and the board of directors to ensure the auditors have a facility to discuss governance and audit issues with parties not directly responsible for operations.
Council's responsibilities include: • Meeting with the auditors prior to release and approval of financial statements to review audit, disclosure and compliance issues. • Where necessary, review matters raised by the auditors with appropriate levels of management and report back to the auditors their findings. • Make known to auditors any issues of disclosure, governance, illegal acts, non-compliance with laws or regulatory requirements that are known to them where such matters may impact the financial statements or auditors’ report. • Reviewing accounting policies and practices followed by the Town and where applicable choosing the most appropriate accounting policies and disclosures for the Town's financial reporting circumstances.
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Weaknesses in internal control
We have determined, based on our review of internal controls, that financial and transaction controls are sufficient to allow us to place reasonable reliance thereon in the conduct of our audit. The testing of such controls is cost efficient for the level of assurance they may provide. Accordingly a combined compliance and substantive audit approach for the current year audit has been adopted.
Illegal acts, fraud, intentional misstatements and errors
Our auditing procedures including tests of your accounting records were limited to those considered necessary in the circumstances and would not necessarily disclose all illegal acts, fraud, intentional misstatements, or errors should any exist. We conducted the audit using Canadian auditing standards, which include a review for circumstances where illegal or fraudulent acts may present themselves. As discussed with you, because of the nature of such acts, the standards may not detect fraud, or an illegal act, or may not recognize an act as being illegal even if the effect of its consequences on the consolidated financial statements is material. However, should we become aware that an illegal, or possible illegal act, or an act of fraud may have occurred, other than one considered inconsequential, we will communicate this information directly to council.
It is management's responsibility to detect and prevent fraudulent or illegal actions. If such acts are discovered or council members become aware of circumstances under which the Town may have been involved in substantive fraudulent, illegal or regulatory non-compliance situation, such action must be disclosed to us.
Related party transactions
During our audit we conduct various tests to try and identify all transactions with related parties. Related parties exist when one party has the ability to exercise, directly or indirectly, control, joint control or significant influence over the other. Two or more parties are related when they are subject to common control, joint control or common significant influence. Related parties also include management, directors and their immediate family members and/or companies with which these individuals have an economic interest. We did not identify any related party transactions that were not in the normal course of operations and/or permitted by Town policies.
Significant accounting principles and policies
The consolidated financial statements are prepared using various accounting principles, which have been incorporated into the Town's accounting policies and are listed in the notes to the financial statements. There may be acceptable alternative policies, which if used, may produce significant changes in the results of the operations of the Town. If members of council have a concern that the adoption or change of an accounting policy produces an inappropriate or misleading result in financial reporting or disclosure, such concern must be discussed with management and the auditors. If the members feel that there may be a desire to change any of these policies this should be discussed at council meetings.
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Consolidation Principles
The consolidation eliminates any inter entity transactions and asset and liability balances that exist at the year end(s), so that transactions that exist between the Town and other related entities do not distort the results for the year.
Management judgments and accounting estimates
The preparation of financial statements requires management to make estimates and assumptions that affect the reporting amounts of assets and liabilities and disclosure of contingent assets and liabilities, disclosure of information related to going concern problems and disclosure of information related to financial dependency. We have concluded based on our audit that the accounting estimates used in preparing the consolidated financial statements and the judgements made related to disclosure of information are reasonable in the context of the financial statements when taken as a whole. Financial results as determined by actual events could differ from those estimated.
Significant misstatements
We have not, in the course of our audit, found any material misstatements nor have we found any misstatements that may cause future financial statements to be materially misstated.
Materiality
Materiality is an essential consideration in the planning of an audit and in determining the appropriate level of disclosure for a given set of circumstances. A misstatement in the financial statements can be considered material if knowledge of the misstatement could affect a decision of a reasonable user of the statements. For the Town, we have established a materiality level of $180,000, which will change every year due to changes in the Town’s operating results.
Ancillary Services
During 2014 we did not provide services to the Town in addition to the normal audit services.
Disagreements with management
During the course of our audit we did not have any disagreements with management nor were we under any significant time pressures or poor working conditions. We are not aware of any cause for concern as to management's attitude, competence or credibility with respect to matters affecting the financial statements.
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Should at any time, any member of council wish to discuss or review any matter addressed in this letter or any other matters related to financial reporting, please do not hesitate to contact us.
Yours truly,
ADAMS WOOLEY, CERTIFIED GENERAL ACCOUNTANTS
David MW Adams, BSc, CGA, CFP
Acknowledged by councilors of the Town of Golden
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TOWN OF GOLDEN Financial Statements Year Ended December 31, 2014
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TOWN OF GOLDEN Index to Financial Statements Year Ended December 31, 2014
Page
REPORT OF RESPONSIBILITY OF MANAGEMENT 1
INDEPENDENT AUDITOR'S REPORT 2 - 3
FINANCIAL STATEMENTS
Statement of Financial Position 4
Statement of Operations and Accumulated Surplus 5
Statement of Changes in Net Financial Assets 6
Statement of Cash Flows 7
Notes to Financial Statements 8 - 23
Schedule of Tangible Capital Assets (Schedule 1) 24
Statement of Statutory Reserve Fund Activities (Schedule 2) 25
Segment Information (December 31, 2014) (Schedule 3) 26
Segment Information (December 31, 2013) (Schedule 4) 27
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Report of Responsibility of Management
The accompanying financial statements of the Town of Golden are the responsibility of the Town's management and have been prepared in compliance with legislation and in accordance with public sector accounting standards for local governments, recommended by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A summary of the significant accounting policies are described in Note 2 to the financial statements. The preparation of financial statements necessarily involves the use of estimates based on management's judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.
The Town'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 financial information is available on a timely basis for preparation of the financial statements. These systems are monitored and evaluated by management.
The Municipal Council, acting through its Standing Committee on Finance, meets with management to review the financial statements and discuss any significant reporting or internal control matters prior to their acceptance of the audited financial statements.
The financial statements have been audited by Adams Wooley, Certified General Accountants, independent external auditors appointed by the Town. The accompanying Independent Auditor's Report outlines their responsibilities, the scope of their examination, and their opinion on the Town's financial statements.
Mr. Ron Oszust, Mayor Mr. Jon Wilsgard, CAO
Golden, BC April 21, 2015
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824 - 1st Street South, Cranbrook BC V1C 7H5 David M.W. Adams, B.Sc., CGA, CFP* Ph. 250-426-8277 Fax. 250-426-4109 James R. Wooley, B.P.E., CGA* Email: [email protected] Brian F. Adams, FCGA* (Associate) Website: www.cgafirm.com
INDEPENDENT AUDITOR'S REPORT
To the Mayor and Councilors of Town of Golden
We have audited the accompanying financial statements of Town of Golden, which comprise the statement of financial position as at December 31, 2014 the statement of operations and accumulated surplus, changes in net financial assets, and the statement of cash flows for the year then ended, and notes comprising a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
(continues)
*Denotes Professional Corporation 2
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Independent Auditor's Report to the Mayor and Councilors of Town of Golden (continued)
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Town of Golden as at December 31, 2014 and its results of operations, its changes in net financial assets, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Cranbrook, BC Adams Wooley April 21, 2015 Certified General Accountants
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TOWN OF GOLDEN Statement of Financial Position December 31, 2014
2014 2013
Financial assets Cash and cash equivalents (Note 3) $ 6,857,284 $ 4,934,419 Accounts receivable (Note 4) 1,045,232 977,666 Land held for resale (Note 5) 10,000 - Municipal Finance Authority (Note 18) 223,738 221,763
8,136,254 6,133,848
Financial liabilities Accounts payable and accrued liabilities 241,075 511,373 Wages and benefits payable 349,690 306,185 Municipal Finance Authority (Note 18) 223,738 221,763 Deferred revenue (Note 6) 2,517,297 1,649,261 Restricted deposits (Note 7) 294,988 226,420 Obligations under capital lease (Note 8) 22,831 57,384 Long term debt (Note 9) 3,189,082 3,262,406
6,838,701 6,234,792
Net financial assets (debt) 1,297,553 (100,944)
Non-financial assets Tangible capital assets (Note 10) 59,091,893 60,853,737 Prepaid expenses 216,115 235,948
59,308,008 61,089,685
$ 60,605,561 $ 60,988,741
ON BEHALF OF COUNCIL
______Councillor
______Councillor
The attached notes are an integral part of these financial statements. 4
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TOWN OF GOLDEN Statement of Operations and Accumulated Surplus Year Ended December 31, 2014
Budget 2014 2013 2014
Revenue Net taxes available for municipal purposes (Note 14) $ 4,762,303 $ 4,775,165 $ 4,660,548 Sale of services 622,359 689,473 797,650 Sewer user fees 717,517 718,897 693,146 Government transfers/other agencies 544,552 441,655 642,922 Water user fees 643,378 635,146 622,298 Grants - conditional (Note 15) 1,137,472 656,105 594,448 Grants - unconditional (Note 16) 311,373 307,519 325,247 Penalties and interest 107,705 162,368 166,270 MFA Actuarial adjustment 64,122 64,122 131,628 Licences, permits, penalties and fines 106,000 99,495 97,866 Other - 3,350 6,200
9,016,781 8,553,295 8,738,223
Expenses General government 2,316,511 1,595,383 1,880,364 Protective services 541,063 483,920 499,904 Transportation 1,294,244 1,545,779 1,419,528 Water supply and distribution 541,720 480,991 427,366 Sanitary sewer 493,454 501,472 501,289 Environmental health services 396,589 319,517 312,360 Cemetery 38,150 41,372 47,192 Economic development 430,500 125,707 185,761 Planning development services 294,075 273,526 299,981 Recreation, parks and culture 737,894 822,068 856,215 Fiscal services 182,477 179,950 180,735 Loss on disposal of tangible capital assets - 104,338 10,182 Amortization 1,750,104 2,462,452 2,425,367
9,016,781 8,936,475 9,046,244
Annual deficit - (383,180) (308,021)
Accumulated surplus at beginning of year - 60,988,741 61,296,762
Accumulated surplus at end of year (Note 11) $ - $ 60,605,561 $ 60,988,741
The attached notes are an integral part of these financial statements. 5
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TOWN OF GOLDEN Statement of Changes in Net Financial Assets Year Ended December 31, 2014
Budget 2014 2014 2013
Annual deficit $ - $ (383,180) $ (308,021) Changes in tangible capital assets Acquisition of tangible capital assets (1,533,911) (845,621) (1,397,077) Amortization of tangible capital assets 1,750,104 2,462,452 2,425,367 Loss on sale of tangible capital assets - 145,012 10,182 Write down of tangible capital assets - - 20,964 216,193 1,761,843 1,059,436 Changes in other non-financial assets Acquisition (consumption) of prepaid expenses - 19,834 (130,986) - 19,834 (130,986)
Changes in net financial assets 216,193 1,398,497 620,429
Net financial debt, beginning of year (100,944) (100,944) (721,373)
Net financial asset (debt), end of year $ 115,249 $ 1,297,553 $ (100,944)
The attached notes are an integral part of these financial statements. 6
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TOWN OF GOLDEN Statement of Cash Flows Year Ended December 31, 2014
2014 2013
Operating activities Annual deficit $ (383,180) $ (308,021) Non-cash items: Amortization 2,462,452 2,425,367 Loss on sale/write down of tangible capital assets 145,012 31,147 Actuarial adjustment on long-term debt (64,122) (131,628)
2,160,162 2,016,865
Changes to financial assets/liabilities Accounts receivable (67,566) (264,942) Land held for resale (10,000) - Accounts payable and accrued liabilities (270,298) (65,005) Deferred revenue 868,036 338,895 Restricted deposits 68,568 18,042 Wages and benefits payable 43,505 31,284 Prepaid expenses 19,833 (130,986)
652,078 (72,712)
Net change in cash from operating activities 2,812,240 1,944,153
Capital activities Purchase of tangible capital assets (845,621) (1,397,077)
Financing activities Proceeds from borrowing 185,000 74,487 Principal payment on long-term debt (194,201) (195,718) Repayment of long-term debt under capital lease (34,553) (33,639)
Net change in cash used by financing activities (43,754) (154,870)
NET CHANGE IN CASH AND CASH EQUIVALENTS 1,922,865 392,206
Cash and cash equivalents - beginning of year 4,934,419 4,542,213
CASH AND CASH EQUIVALENTS - END OF YEAR $ 6,857,284 $ 4,934,419
The attached notes are an integral part of these financial statements. 7
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
1. DESCRIPTION OF ORGANIZATION
The Town of Golden (the "Town") is a municipality in the province of British Columbia and operates under the direction of its council, guided by the provisions of the Community Charter. The Town's principal activities are the provision of local government services to residents of the Town. These services include administrative, protective, transportation, environmental, recreation, water, sewer and fiscal services.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Financial Statements of the Town have been prepared in accordance with Canadian public sector accounting standards for governments, as recommended by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Professional Accountants of Canada. Significant accounting policies adopted by the Town are as follows:
Reporting entity
The financial statements reflect the assets, liabilities, accumulated surplus, revenues and expenses of the reporting entity, The reporting entity is comprised of all organizations, committees, and local boards accountable for the administration of their financial affairs and resourced to the municipal Council and which are owned or controlled by the Town. Inter-departmental and organizational transactions have been eliminated.
The town operates the Golden and District Recreation Centre for the Columbia Shuswap Regional District on a full cost-recovery basis. The assets, liabilities, revenues and expenditures of the Golden and District Recreation Centre are not included in the consolidated financial statements of the town.
Basis of accounting
The Town 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.
Cash and cash equivalents
Cash and cash equivalents are comprised of cash on hand, demand deposits, and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.
Investments
Investments are recorded at cost, except for investments in the Municipal Finance Authority of British Columbia pooled investments, which are carried at market value. When, in the opinion of management, there is a permanent decline in value, investments are written down to their net realizable value.
Land held for resale
Land held for resale is comprised of municipal land that is either actively listed for sale or has a sale contract in place. Council is responsible for determining the property that will be made available for sale and for negotiating the terms of the disposition. When a property is deemed "Available for Sale", it is removed from the Tangible Capital Assets of the Town, revalued to the lower of Fair Value and Net Realizable Value, and reclassified as Land Held for Resale.
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Financial instruments
Unless otherwise noted, it is management's opinion that the town is not exposed to significant interest, currency or credit risk arising from its financial instruments. The fair value of its financial instruments approximate their carrying value, unless otherwise noted.
Inventory held for consumption
Inventory of supplies are held for consumption and are stated at the lower of cost and replacement cost.
Non-financial assets
Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations.
a. Tangible capital assets
Tangible capital assets are recorded at cost (or estimated cost when historical cost records are not available), which includes amounts that are directly attributable to the acquisition, construction, development or betterment of the asset.
The cost, less residual value, of the tangible capital assets, including land, are amortized on a straight-line basis over their estimated useful lives as follows:
Assets Useful Life - Years Land improvements 15 to 50 Buildings and other structures 10 to 75 Equipment, vehicles and technology 3 to 50 Water infrastructure 10 to 100 Sewer infrastructure 10 to 100 Roads and transportation infrastructure 10 to 100
Amortization is charged from the date of acquisition to the date of disposal. Assets under construction are not amortized until the asset is put into service.
Tangible capital assets are written down when conditions indicate that they no longer contribute to the Town's ability to provide goods and services, or when the value of future economic benefits associated with the asset is less than the book value.
Contributions of tangible capital assets Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Where an estimate of fair value cannot be made or where there is no future benefit related to the asset, the tangible capital asset is recognized at a nominal value.
Capitalized interest Interest is capitalized whenever debt is issued to finance the construction of tangible capital assets.
Leased tangible capital assets Leases that transfer substantially all the benefits and risks incidental to ownership of property are accounted for as leased tangible capital assets. All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred.
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Deferred revenue and deposits
Deferred revenue includes grants, contributions, and other amounts received from third parties pursuant to legislation, regulation, or agreement, which may only be used in certain programs, in the completion of specific 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 are performed, or the tangible capital assets are acquired.
Employee future benefit obligations
The Town and its employees make contributions to the pension plan. These contributions are expensed as incurred. The plan is a multi-employer defined benefit plan, as detailed in Note 18.
Leases
Leases are classified as either capital or operating leases. Leases that transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as capital leases. All other leases are accounted for as operating leases and the related lease payments are charged to expenses as incurred,
Government grants
Government grants are recognized as revenues in the period in which events giving rise to the grant occur, providing the grants are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. Receipts that are restricted by legislation of senior governments are reported as deferred revenue and included in revenues in the year that they are applied to qualifying expenditures.
Taxes collected for others
The town acts as an agent for the collection of taxes imposed by other authorities as follows:
1. Kootenay East Kootenay Regional Hospital District
2. Columbia Shuswap Regional District
3. B.C. Assessment Authority
4. Municipal Finance Authority of British Columbia
5. Minister of Finance - Education and Police
Use of estimates
The preparation of consolidated financial 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 financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates include assumptions used in estimating historical cost and useful lives of tangible capital assets and estimating provisions for accrued liabilities, including employee future benefits. Actual results could differ from the estimates.
(continues)
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Standards amendments and interpretations not yet effective
PS3260 - Liability for Contaminated Sites standard. This section establishes standards on how to account for and report a liability associated with the remediation of contaminated sites. Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds the maximum acceptable concentrations under an environmental standard. A liability for remediation of contaminated sites is recognized when all of the following criteria are met:
an environmental standard exists;
contamination exceeds an environmental standard;
the Town is:
directly responsible; or
accepts responsibility
the Town expects that future economic benefits will be given up; and
a reasonable estimate of the amount can be made.
The standard is effective for annual periods beginning on or after January 1, 2015. The Town is in the process of evaluating the impact of the new standard.
3. CASH AND CASH EQUIVALENTS
These financial instruments consist of cash on hand and MFA money market fund investments, the fair value of which approximates their carrying value. These instruments earn interest at rates varying between 1.0% and 1.9% and have maturities at varying dates.
2014 2013
Cash on hand $ 957,864 $ 1,116,302 Money market investments 5,627,219 3,552,657 Term deposits 266,035 259,783 Bonds 6,166 5,677
$ 6,857,284 $ 4,934,419
4. ACCOUNTS RECEIVABLE
2014 2013
Taxes and grants in place of taxes $ 500,075 $ 445,311 Trade and other 479,168 462,381 GST receivable 65,989 69,974
$ 1,045,232 $ 977,666
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
5. LAND HELD FOR RESALE
Land held for resale is comprised of two properties that have been removed from Tangible Capital Assets:
2014
Property one $ 10,000
Property one requires that the sale must be completed by December 31, 2015 and all condition costs shall be the responsibility of the purchaser. The conditions include: parcel survey, subdivision, and consolidation; paving with the required storm water management and a commitment to allow parking for adjacent property.
The disposal of the property created a loss of $10,630.10 when the asset was removed from Tangible Capital Assets. The property is being sold for $10,000 which less than market value (appraised $18,550).
Property two is being sold and an adjacent portion of land is being purchased. The main reason for the sale and acquisition of the adjacent property is to create a pathway and alleviate the current trespassing issues.
The removal of the property from Tangible Capital Assets created a loss of $19,000. The Town will pay up to $10,000 to fence and landscape either side of the pathway. The land maybe sold for $0.00 and is reflected at this value.
6. DEFERRED REVENUE
Deferred revenue and deposits reported on the statement of financial position is comprised of the following:
Development Development cost charge - cost charge - water sewer General fund Total Balance December 31, 2013 $ 480,694 $ 128,645 $ 1,039,922 $ 1,649,261 Withdrawals during the year - - (1,039,922) (1,039,922) Developer contribution 157 37 - 194 Interest earned 6,846 1,832 - 8,678 487,697 130,514 - 618,211
Additions during the year
Prepaid taxes, utilities and business licences - - 402,281 402,281 Resort Municipality Initiative funding - - 1,298,586 1,298,586 CBT Community Initiatives - - 118,245 118,245 BC Plaza Provincial Grant - - 71,143 71,143 Other donations and deposits - - 8,831 8,831 Balance December 31, 2014 $ 487,697 $ 130,514 $ 1,899,086 $ 2,517,297
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
7. RESTRICTED DEPOSITS
The town has received the following deposits which have been specifically designed and set aside for internally and externally restricted purposes.
2014 2013
Landscaping deposits $ 114,768 $ 100,243 Security temporary building 102,157 96,157 General Deposits 52,922 4,879 Sponsor Beach and Park donations 9,567 9,567 Development Deposits 7,069 7,069 FreeRide Park additions 4,309 4,309 Olympic Legacy fund 1,753 1,753 Dance recital - Mirror fund 1,189 1,189 Willy Forest Snofest 754 754 Communities in Bloom 500 500
$ 294,988 $ 226,420
8. OBLIGATIONS UNDER CAPITAL LEASE 2014 2013
MFA Leasing Corporation - Sweeper (a) $ 22,831 $ 57,384
$ 22,831 $ 57,384
Future minimum capital lease payments are approximately:
Total minimum lease payments in 2015 $ 22,831
(a) The monthly payments are based upon the Canadian Prime Rate minus 1% for a term of 60 months. The lease interest rate is variable and changes in interest rates will result in adjustments in favour of the Lessor or Lessee, as applicable, on the final lease payment. The Canadian Prime Rate minus 1% at December 31, 2014 totaled 1% interest.
The town intends to exercise its exclusive purchase option on this lease in the future and has included the asset and the corresponding debt on the Statement of Financial Position.
9. LONG TERM DEBT 2014 2013
General fund $ 2,559,108 $ 2,604,337
Water utility fund 314,987 329,115
Sanitary sewer fund 314,987 328,954
$ 3,189,082 $ 3,262,406
(continues)
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
9. LONG TERM DEBT (continued)
Principal repayment terms are approximately:
2015 $ 297,291 2016 210,107 2017 216,223 2018 215,574 2019 225,623 Thereafter 2,024,264
$ 3,189,082
The Town issues debt instruments through the Municipal Finance Authority, pursuant to loan authorization bylaws issued under the authority of section 179 of the Community Charter, to finance certain capital expenditures. Debenture debt principal is disclosed net of sinking fund balances managed by the Municipal Finance Authority.
(continues)
14
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
9. LONG TERM DEBT (continued)
Bylaw Interest Maturity Number Purpose Rate Date 2014 2013 General 948 Street paving and construction 3.000 2015 46,046 89,899 954 Street paving and construction 3.000 2015 20,265 39,565 1211 Street paving and construction 4.820 2027 929,473 983,225 1211 Street paving and construction 4.650 2028 505,214 531,772 1211 Street paving and construction 4.900 2029 818,111 861,673 Loan Payable-College Of The Rockies - 43,204 Short Term Loan - 13-158 (Floating 1.5%) 2017 37,484 37,484 Short Term Loan - 13-159 (Floating 1.5%) 2015 17,515 17,515 Short Term Loan - 14-109 (Floating 1.5%) 2019 185,000 - $ 2,559,108 $ 2,604,337
Water 1211 Waterworks construction 4.650 2028 $ 233,176 $ 245,433 1211 Waterworks construction 4.900 2029 81,811 83,682 $ 314,987 $ 329,115
Sewer 1211 Sewer construction 4.650 2028 233,176 245,433 1211 Sewer construction 4.900 2029 81,811 83,521 $ 314,987 $ 328,954
$ 3,189,082 $ 3,262,406
10. TANGIBLE CAPITAL ASSETS 2014 2013 Cost Accumulated Net book Net book amortization value value
Land and improvements $ 11,170,109 $ 1,204,702 $ 9,965,407 $ 10,042,508 Buildings 9,256,209 3,158,181 6,098,028 6,302,755 Equipment, vehicles and technology 5,453,785 2,964,606 2,489,179 2,512,722 Roads and transportation infrastructure 52,688,837 26,410,177 26,278,660 27,226,179 Sewer infrastructure 15,180,020 6,278,266 8,901,754 9,271,134 Water infrastructure 10,246,850 5,089,133 5,157,717 5,358,316 103,995,810 45,105,065 58,890,745 60,713,614 Capital work-in-progress 201,148 - 201,148 140,123
$ 104,196,958 $ 45,105,065 $ 59,091,893 $ 60,853,737
15
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
11. ACCUMULATED SURPLUS
Accumulated surplus consists of:
2014 2013
Surplus Invested in tangible capital assets (Note 12) $ 55,879,979 $ 57,554,906 Surplus from operations 600,433 303,125 56,480,412 57,858,031 Reserves set aside by Council Non-statutory reserves (Note 13) 3,110,946 2,163,377 Reserve funds set aside for specific purpose by Council Statutory reserves (Note 13) 813,862 769,806 Capital fund reserves (Note 13) 200,341 197,527 1,014,203 967,333
Total reserve funds 60,605,561 $ 60,988,741
12. EQUITY IN TANGIBLE CAPITAL ASSETS
Equity in tangible assets (TCA) represent the net book value (NBV) of total capital assets less long term obligations assumed to acquire those assets. The change in consolidated equity in tangible capital assets is as follows:
2014 2013
Equity in TCA, beginning of year $ 57,554,906 $ 58,306,880 Add: Purchases of tangible capital assets 845,261 1,397,077 Principal payment on long-term debt 194,201 195,718 Repayment of long-term debt under capital lease 34,553 33,639 Actuarial adjustment on long-term debt 64,122 131,628 Less: Proceeds from borrowing (185,000) (74,487) Loss on disposal of assets (145,012) (10,182) Amortization (2,462,452) (2,425,367) Write down of tangible capital assets (20,600) -
Equity in TCA, end of year $ 55,879,979 $ 57,554,906
16
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
13. RESERVES
Contributions from Balance Developers Transfers and Balance Dec 31/13 Earnings Others 2014 Interest Dec 31/14 Statutory reserves: Land sales $ 11,205 $ - $ - $ 160 $ 11,365 Parking 81,840 - - 1,166 83,006 Equipment replacement 344,439 - (22,867) 5,143 326,715 Container replacement 22,887 - 48,622 459 71,968 Cemetery expansion 38,958 - 1,945 567 41,470 Cemetery care fund 270,477 - 2,120 6,741 279,338 $ 769,806 $ - $ 29,820 $ 14,236 $ 813,862
Non-statutory reserves: Airport $ 58,835 $ - $ - $ 838 $ 59,673 Asset Renewal 110,770 - 169,956 2,914 283,640 Carbon Tax 19,410 - 4,142 351 23,903 Computer and office 14,853 - 27,855 245 42,953 Contingency 566,125 - 2,046 7,808 575,979 Fire hall and equipment 71,389 - 80,074 1,007 152,470 Flood and snow 161,001 - 23,019 2,487 186,507 Gas Tax - - 113,014 822 113,836 Legal and insurance 46,507 - 12,359 641 59,507 Planning and studies 47,272 - 42,553 673 90,498 Public works 25,520 - (17,724) 305 8,101 Recreation 40,626 - (24,273) 433 16,786 Safety 34,844 - - 496 35,340 Solid waste 70,705 - - 1,007 71,712 Water Meters 10 - - - 10 Water 744,009 - 193,890 12,852 950,751 Sewer 151,501 - 283,007 4,772 439,280 $ 2,163,377 $ - $ 909,918 $ 37,651 $ 3,110,946
Capital Fund Reserves: General $ 54 $ - $ - $ 1 $ 55 MFA deposit refund Water 166,538 - - 2,372 168,910 Sewer 30,935 - - 441 31,376 $ 197,527 $ - $ - $ 2,814 $ 200,341
$ 3,130,710 $ - $ 939,738 $ 54,701 $ 4,125,149
17
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
14. NET TAXATION AVAILABLE FOR MUNICIPAL PURPOSES
2014 2013
Property taxes General purposes $ 4,478,933 $ 4,323,634 Collections for other governments 2,911,847 2,985,755 Frontage taxes 206,235 205,545
7,597,015 7,514,934
Less: transfers to other governments Province of B.C. school taxes (1,977,524) (2,009,246) East Kootenay Regional Hospital District (126,502) (130,070) Columbia Shuswap Regional District (413,824) (414,966) British Columbia Assessment Authority (56,647) (57,755) Police Tax (247,196) (242,191) Municipal Finance Authority (157) (158)
(2,821,850) (2,854,386)
Net taxes available for municipal purposes $ 4,775,165 $ 4,660,548
15. CONDITIONAL GRANTS
The Town recognizes the transfer of government funding as revenues in the year that the events giving rise to the transfer occurred. The Government conditional transfers reported on the statement of operations are:
2014 2013
Resort Municipality Initiative $ 224,258 $ 292,135 Gas Tax agreement 213,894 214,121 Emergency Management BC - Fisher Dyke 59,819 - MMBC 33,220 - Emergancy Management BC - PEP 153984 32,505 - Prescriptive Fire Program 31,268 - Age Frendly 18,421 - BC Plaza 16,949 61,907 Emergancy Manaegment BC - PEP 144196 13,771 - KH River Hydraulic Model 10,000 - Heritage Canada (Canada Day) 2,000 2,000 MFA surplus (debt) - 23,285 Water grant - 1,000
Total $ 656,105 $ 594,448
18
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
16. UNCONDITIONAL GRANTS
The Town recognizes the transfer of government funding as revenues in the year that the events giving rise to the transfer occurred. The Government unconditional transfers reported on the statement of operations are:
2014 2013
Small community protection grant $ 299,497 $ 301,373 CARIP 8,022 23,874
Total $ 307,519 $ 325,247
17. EXPENSES BY OBJECT
2014 2013
Salaries, wages and employee benefits $ 2,763,619 $ 2,810,087 Contracted services 2,410,660 2,595,414 Materials, goods and utilities 975,796 978,828 Bank charges, short/long-term interest 219,610 226,365 Other 104,338 10,183 Amortization 2,462,452 2,425,367
$ 8,936,475 $ 9,046,244
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
18. COMMITMENTS AND CONTINGENCIES
1. Debt Instruments
The Town issues debt instruments though the Municipal Finance Authority. As a condition of these borrowings, 1% of gross proceeds are required to be deposited into a debt reserve fund. The Town is also required to execute demand notes in connection with each debenture whereby the Town may be required to loan certain amounts to the Municipal Finance Authority. These demand notes are contingent demand notes at December 31, 2014 are as follows:
Water Sanitary General fund Utility fund Sewer fund 2014 2013 Cash Deposits $ 60,137 $ 4,989 $ 4,989 $ 70,115 $ 68,140 Demand Notes 129,311 12,156 12,156 153,623 153,623 $ 189,448 $ 17,145 $ 17,145 $ 223,738 $ 221,763
2. 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 overseeing the management of the Plan, including investment of the assets and administration of benefits. The Plan is a multi-employer contributor pension plan. Basic pension benefits provided are based on a formula. The Plan has about 182,000 active members and approximately 75,000 retired members. Active members include approximately 36,00 contributors from local governments.
The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding deficit for basic pension benefits. The next valuation will be December 31, 2015 with results available in 2016. 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 with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan.
The Town of Golden paid $173,237 (2013 - $175,397) for employer contributions to the plan in fiscal 2014.
(continues)
20
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
18. COMMITMENTS AND CONTINGENCIES (continued)
3. Municipal Insurance Association of British Columbia
The Town participates in the Municipal Insurance Association of British Columbia pooled insurance plan. Under the terms of participation, the town could become liable for its proportional share of any claim losses in excess of funds held by the Association. Any liability incurred would be accounted for as a current transaction in the year the losses are determined.
21
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
19. SEGMENTATION INFORMATION
The Town of Golden is a diversified municipal government institution that provides a wide range of services to its citizens. Distinguishable functional segments have been separately disclosed in the segmented information. The nature of the segments and activities they encompass are as follows:
General Government This segment is comprised of the Mayor and Council, Corporate Administration, Corporate Services, Financial Services, Information Technology, Labour Management and Health and Safety, Elections and Referendums, Resort Municipality Initiatives, Asset Management, Energy and Emissions, Columbia Basin Trust Community Initiatives Grant funds, and other areas that are not directly related to a specific segment.
Protective Services Protective services is comprised of fire protection, flood protection services and the shared emergency services program.
Transportation Transportation consists of the maintenance of the roads, sidewalks, pathways, street signs, street lighting, snow removal, surface drainage, fleet equipment, shop yard and buildings, operation and maintenance of the airport.
Economic Development Economic Development consists of support provided to Kicking Horse Culture and Broadband services. Support provided to Golden Area Initiatives ended in 2013.
Planning and Development Planning & Development consists of community and land use planning; development issues generally, including the process of re-zoning applications, development permits and development variances; building permit review and inspections; bylaw services.
Environmental health services Environmental health services covers the administration of the collection and disposal of household garbage and recyclables; mosquito control.
Water Supply and Distribution Water supply and distribution consists of the development of water sources, and supply, storage, treatment and transportation of potable and irrigation water.
Sewer Services Sewer services comprises the gathering, treatment, storage, utilization and discharge of municipal sewage and reclaimed water.
(continues)
22
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TOWN OF GOLDEN Notes to Financial Statements Year Ended December 31, 2014
19. SEGMENTATION INFORMATION (continued)
Cemetery This services relates the to care of the Town's cemetery.
Recreation, parks and cultural services This segment is responsible for the development and maintenance of the Town's open space, parks and other landscaped areas, maintenance and operation of recreation facilities (excludes Arena), campground, Wixon House and the development and provision of recreation programs and services.
20. COMPARATIVE FIGURES
Certain comparative figures have been restated to conform with the current year's financial statement presentation.
23
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TOWN OF GOLDEN Consolidated Schedule of Tangible Capital Assets Year Ended December 31, 2014 Schedule 1
Engineering Structures Equipment, Land and furniture and Infrastructure - Infrastructure - Infrastructure - Capital Work In improvements Buildings vehicles Water Sewer Roads Progress 2013 Total 2013 Total
Cost Opening balance, January 1 $ 11,180,026 $ 9,210,594 $ 5,345,401 $ 10,213,248 $ 15,159,803 $ 52,495,030 $ 140,123 $ 103,744,225 $ 102,450,101 Additions 43,071 45,615 323,727 33,958 20,217 318,008 61,025 845,621 1,702,793 Disposals (52,988) - (215,343) (356) - (124,201) - (392,888) (408,669) Write downs ------
Closing balance, December 31 11,170,109 9,256,209 5,453,785 10,246,850 15,180,020 52,688,837 201,148 104,196,958 103,744,225
Accumulated amortization Opening balance, January 1 1,137,518 2,907,839 2,832,680 4,854,932 5,888,669 25,268,850 - 42,890,488 40,536,929 Amortization 90,542 250,342 322,790 234,558 389,597 1,174,623 - 2,462,452 2,425,367 Effect of disposals and write down adjustments (23,358) - (190,864) (357) - (33,296) - (247,875) (71,808)
Closing balance, December 31 1,204,702 3,158,181 2,964,606 5,089,133 6,278,266 26,410,177 - 45,105,065 42,890,488
Net book value, end of year $ 9,965,407 $ 6,098,028 $ 2,489,179 $ 5,157,717 $ 8,901,754 $ 26,278,660 $ 201,148 $ 59,091,893 $ 60,853,737 AGENDA ITEM #12.A.a) Page 71 of 119
24 Presentation of 2014 Draft Audited Financial Statements
TOWN OF GOLDEN Consolidated Statement of Statutory Reserve Fund Activities Year Ended December 31, 2014 Schedule 2
Equipment Cemetery Cemetery Care Container 2014 2013 Land Sales Parking Replacement Expansion Fund Replacement Total Total
Opening balance, January 1 $ 11,205 $ 81,840 $ 344,439 $ 38,958 $ 270,477 $ 22,887 $ 769,806 $ 667,042
Transfers in / (out) - - (22,867) 1,945 2,120 48,622 29,820 91,059
Development fees ------
Earnings 160 1,166 5,143 567 6,741 459 14,236 11,705
Closing balance, December 31 $ 11,365 $ 83,006 $ 326,715 $ 41,470 $ 279,338 $ 71,968 $ 813,862 $ 769,806 AGENDA ITEM #12.A.a) Page 72 of 119
25 Presentation of 2014 Draft Audited Financial Statements
TOWN OF GOLDEN Segment Information Year Ended December 31, 2014 Schedule 3 Planning & Recreation & General Protective Economic Development Cultural Government Services Transportation Development Services Environmental Water Service Sewer Services Cemetery Services Unallocated 2014 Total
Revenue Net Taxes $ 4,368,760 $ - $ 42,606 $ 5,707 $ - $ - $ 90,351 $ 115,884 $ 13,386 $ - $ 138,471 $ 4,775,165 Sale of Services 237,889 18,921 38,613 - - 226,695 - - 17,180 150,175 - 689,473 Water User Fees ------635,146 - - - - 635,146 Sewer User Fees ------718,897 - - - 718,897 Conditional Grant 127,686 56,276 169,865 - - 31,149 - - - - 271,129 656,105 Unconditional Grant 307,519 ------307,519 Licences, permits and fines - - - 36,693 62,802 ------99,495 Interest and Penalties 150,858 - - - - 1,196 1,590 1,983 6,741 - - 162,368 Transfer from other governments/agencies 191,884 51,538 47,331 120,000 - - 9,994 - 14,871 6,037 - 441,655 Other Revenue - - 58,616 - - - 2,753 2,753 - 3,350 - 67,472
Total Revenue 5,384,596 126,735 357,031 162,400 62,802 259,040 739,834 839,517 52,178 159,562 409,600 8,553,295
Expenses Salaries, wages & benefits 903,591 195,678 662,367 - 240,037 33,568 156,380 141,225 18,794 411,978 - 2,763,618 Contracted and general services 575,682 263,172 425,621 125,544 31,200 284,914 209,150 221,399 15,124 258,854 - 2,410,660 Materials, goods, and utilities 116,110 25,070 457,791 163 2,289 1,035 95,631 119,018 7,454 151,236 - 975,797 Bank charges, short/long-term interest 11,251 - 168,699 - - - 19,830 19,830 - - - 219,610 Amortization 663,674 - 1,174,623 - - - 234,558 389,597 - - - 2,462,452 Loss on disposal of assets - - 104,338 ------104,338
Total Expenses 2,270,308 483,920 2,993,439 125,707 273,526 319,517 715,549 891,069 41,372 822,068 - 8,936,475
$ 3,114,288 $ (357,185) $ (2,636,408) $ 36,693 $ (210,724) $ (60,477) $ 24,285 $ (51,552) $ 10,806 $ (662,506) $ 409,600 $ (383,180) AGENDA ITEM #12.A.a) Page 73 of 119
26 Presentation of 2014 Draft Audited Financial Statements
TOWN OF GOLDEN Segment Information Year Ended December 31, 2013 Schedule 4 Planning & Recreation & General Protective Economic Development Cultural Government Services Transportation Development Services Environmental Water Service Sewer Services Cemetery Services Unallocated 2013 Total
Revenue Net taxes $ 4,411,849 $ - $ 28,147 $ - $ - $ - $ 90,049 $ 115,497 $ 15,006 $ - $ - $ 4,660,548 Sale of services 182,517 50,567 103,266 4,241 - 257,551 - - 18,620 180,888 - 797,650 Water service fees ------622,298 - - - - 622,298 Sewer user fees ------693,146 - - - 693,146 Conditional grants 142,842 - 5,070 - - - 1,000 47,387 - - 398,149 594,448 Unconditional grants 325,247 ------325,247 Licences, permits & fines - - - 42,249 55,617 ------97,866 Interest & penalties 127,489 - 3,873 - - 3,207 7,501 18,327 5,873 - - 166,270 Transfer from other governments/agencies - 73,859 30,676 307,911 - - - - 17,254 - 213,222 642,922 Other revenue - - 76,548 - - - 2,131 52,949 - 6,200 - 137,828
Total Revenue 5,189,944 124,426 247,580 354,401 55,617 260,758 722,979 927,306 56,753 187,088 611,371 8,738,223
Expenses Salaries, wages & benefits 982,041 234,190 602,386 - 261,949 35,090 151,166 149,797 16,619 376,849 - 2,810,087 Contracted and general services 787,582 215,518 356,577 185,761 35,969 276,786 160,908 212,554 22,505 341,253 - 2,595,413 Materials, goods & utilities 110,741 50,196 460,565 - 2,063 484 95,462 113,136 8,068 138,113 - 978,828 Bank charges, short/long term interest 10,851 - 169,884 - - - 19,830 25,802 - - - 226,367 Amortization 651,247 - 1,168,270 - - - 232,464 373,386 - - - 2,425,367 Loss on disposal of assets - - 9,640 - - - 542 - - - - 10,182
Total Expenses 2,542,462 499,904 2,767,322 185,761 299,981 312,360 660,372 874,675 47,192 856,215 - 9,046,244
$ 2,647,482 $ (375,478) $ (2,519,742) $ 168,640 $ (244,364) $ (51,602) $ 62,607 $ 52,631 $ 9,561 $ (669,127) $ 611,371 $ (308,021) AGENDA ITEM #12.A.a) Page 74 of 119
27 AGENDA ITEM #12.A.a)
GOLDEN AND DISTRICT RECREATION CENTRE Financial Statements Year Ended December 31, 2014
Presentation of 2014 Draft Audited Financial Statements Page 75 of 119 AGENDA ITEM #12.A.a)
GOLDEN AND DISTRICT RECREATION CENTRE Index to Financial Statements Year Ended December 31, 2014
Page
INDEPENDENT AUDITOR'S REPORT 1 - 2
FINANCIAL STATEMENTS
Due to / (from) Columbia Shuswap Regional District 3
Statement of Operations 4
Presentation of 2014 Draft Audited Financial Statements Page 76 of 119 AGENDA ITEM #12.A.a)
824 - 1st Street South, Cranbrook BC V1C 7H5 David M.W. Adams, B.Sc., CGA, CFP* Ph. 250-426-8277 Fax. 250-426-4109 James R. Wooley, B.P.E., CGA* Email: [email protected] Brian F. Adams, FCGA* (Associate) Website: www.cgafirm.com
INDEPENDENT AUDITOR'S REPORT
To the Members of Golden and District Recreation Centre
We have audited the accompanying financial statements of Golden and District Recreation Centre, which comprise the due to / from Columbia Shuswap Regional District as at December 31, 2014 and the statement of operations for the year then ended.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations, 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.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
(continues)
*Denotes Professional Corporation 1
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Independent Auditor's Report to the Members of Golden and District Recreation Centre (continued)
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of Golden and District Recreation Centre as at December 31, 2014 and the results of its operations and its cash flow for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations.
Cranbrook, BC Adams Wooley April 21, 2015 Certified General Accountants
2
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GOLDEN AND DISTRICT RECREATION CENTRE Due to / (from) Columbia Shuswap Regional District Year Ended December 31, 2014
2014 2013
Due to / (from) CSRD, beginning of year $ (32,341) $ 14,500 Payments (to) / from CSRD - (14,500)
Due to / (from) CSRD remaining (32,341) -
Adjustment for Prepaid invoice / rounding - - Advances from CSRD 325,461 277,300 Excess expenses over revenue(Statement of Operations) (304,361) (309,641)
Due to (from) CSRD, end of year $ (11,241) $ (32,341)
3
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GOLDEN AND DISTRICT RECREATION CENTRE Statement of Operations Year Ended December 31, 2014
Budget
2014 2014 2013
REVENUE Public skating, advertising and lounge $ 17,300 $ 23,559 $ 19,454 Minor hockey 15,000 23,035 20,865 Golden Junior "B" hockey 18,000 22,618 27,002 Curling Club contribution 13,000 22,254 20,718 Figure skating 19,000 17,077 20,199 Old Timers' hockey 14,793 16,661 15,741 Recreation and other hockey 16,440 15,962 19,454 Commercial hockey - 5,896 1,713 Concession 2,500 3,805 5,829 116,033 150,867 150,975 EXPENSES Salaries and wages 200,379 224,068 219,957 Maintenance Building 33,844 55,166 57,762 Plant and equipment 66,500 46,795 60,985 Utilities 131,264 117,901 115,384 General Administration 6,507 8,298 4,728 Audit 3,000 3,000 1,800 441,494 455,228 460,616
EXCESS OF EXPENSES OVER REVENUE $ (325,461) $ (304,361) $ (309,641)
4
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Staff Report F I N A N C E D E P A R T M E N T
To: Council File: 3900-20-Bylaw 1350, 2015 From: Lisa M. Vass, CFO Date: April 21, 2015 Subject: 2014 Consolidated Financial Plan Amendments RECOMMENDATION THAT based on the April 21st, 2015 report received from the Chief Financial Officer, 2014 Consolidated Financial Plan Amendments, Council DIRECT staff to prepare an amendment to the Town of Golden 2014 – 2018 Five-Year Financial Plan Bylaw No. 1329, 2014 to reflect all necessary adjustments as proposed within this report.
CAO COMMENTS I support the recommendation.
BACKGROUND A year end budget amendment is standard practice for local governments in BC. Throughout the year, a number of items were approved by Council Resolution which must now be reflected in the Town of Golden 2014 – 2018 Five-Year Financial Plan Bylaw No. 1329, 2014. There are also a number of other housekeeping items that require inclusion for clarity in the new amendment to the Financial Plan. The budget amendment report contains the following documents: Schedule A – 2014 Financial Plan Amendment Summary Schedule B – 2014 Amendment Reserve Schedule Town of Golden 2014-2018 Five-Year Financial Plan Amended Bylaw No. 1350, 2015
DISCUSSION The complete list of items are attached to this staff report and captured in the amendment to be presented for your approval during the bylaw section of this meeting. There have been no increases in expenditures from taxation. All adjustments are funded by grants, reserves or a reduction in expenses as indicated on the attachment.
IMPLICATIONS Strategic (Guiding Documents Relevancy -Strategic Plan, OCP) None directly, though amongst the listed projects requiring financial amendments, some meet the spirit and intent of council’s current strategic priorities; others represent statutory commitments
Financial (Corporate Budget Impact) Nominal. There is no local taxation impact associated with the proposed amendment bylaw.
Administrative (Policy/Procedure Relevancy, Workload Impact and Consequences) Preparation of the annual financial plan and associated amendments are a core work plan component of the Finance Department.
OPTIONS
2014 Consolidated Financial Plan Amendments Page 81 of 119 AGENDA ITEM #12.A.b)
1. Direct staff to prepare an amendment bylaw to the current financial plan bylaw in accordance with the amendment summary presented. 2. Direct staff to prepare an amendment bylaw with changes deemed appropriate by council.
Respectfully Submitted,
Lisa M. Vass BA, CPA, CGA Chief Financial Officer
2 | P a g e
2014 Consolidated Financial Plan Amendments Page 82 of 119 AGENDA ITEM #12.A.b)
Town of Golden: 2014 Budget Resolutions October 1 - December 31, 2014 Schedule A to 2015-04-21 SR PGK CFO Budget Resolutions
Operating/ FP Section Description Manager Revenue/ Expenditure Net Amount Capital Reserve
1 Operating Property Taxes Account re-allocation BC 1% CFO 60,209.69 60,209.69 2 Property Taxes Account re-allocation BC 1% CFO (60,209.69) (60,209.69) 3 General Government Services Salary Re-allocation CFO (349,435.20) (349,435.20) 4 General Government Services Salary Re-allocation CFO (71,924.79) (71,924.79) 5 Protective Services Salary Re-allocation CFO 84,730.67 84,730.67 6 Protective Services Salary Re-allocation CFO 17,700.87 17,700.87 7 Planning & Development Salary Re-allocation CFO 86,771.34 86,771.34 8 Planning & Development Salary Re-allocation CFO 17,899.02 17,899.02 9 Transportation Salary Re-allocation CFO 102,992.63 102,992.63 10 Transportation Salary Re-allocation CFO 19,630.07 19,630.07 11 Recreation & Cultural Service Salary Re-allocation CFO 74,940.56 74,940.56 12 Recreation & Cultural Service Salary Re-allocation CFO 16,694.83 16,694.83 13 General Government Services Salary Re-allocation CFO -120,771.80 (120,771.80) 14 General Government Services Salary Re-allocation CFO -6,011.00 (6,011.00) 15 General Government Services Salary Re-allocation CFO -2,751.00 (2,751.00) 16 General Government Services Salary Re-allocation CFO -30,725.81 (30,725.81) 17 General Government Services Salary Re-allocation CFO 120,771.80 120,771.80 18 General Government Services Salary Re-allocation CFO 6,011.00 6,011.00 19 General Government Services Salary Re-allocation CFO 2,751.00 2,751.00 20 General Government Services Salary Re-allocation CFO 30,725.81 30,725.81 21 Recreation & Cultural Service Salary Re-allocation CFO (18,488.48) (18,488.48) 22 Recreation & Cultural Service Salary Re-allocation CFO (4,376.01) (4,376.01) 23 Recreation & Cultural Service Salary Re-allocation CFO 18,488.48 18,488.48 24 Recreation & Cultural Service Salary Re-allocation CFO 4,376.01 4,376.01 25 General Government Services Training & Prof Development CFO (10,274.13) (10,274.13) 26 General Government Services Training & Prof Development CFO (6,849.42) (6,849.42) 27 Protective Services Training & Prof Development CFO 1,660.84 1,660.84 28 Protective Services Training & Prof Development CFO 2,491.26 2,491.26 29 Planning & Development Training & Prof Development CFO 2,551.26 2,551.26 30 Planning & Development Training & Prof Development CFO 1,700.84 1,700.84 31 Transportation Training & Prof Development CFO 3,028.20 3,028.20 32 Transportation Training & Prof Development CFO 2,018.80 2,018.80 33 Recreation & Cultural Service Training & Prof Development CFO 2,203.41 2,203.41 34 Recreation & Cultural Service Training & Prof Development CFO 1,468.94 1,468.94 35 General Government Services Training & Prof Development CFO (3,549.30) (3,549.30) 36 General Government Services Training & Prof Development CFO (2,366.20) (2,366.20) 37 General Government Services Training & Prof Development CFO 3,549.30 3,549.30 38 General Government Services Training & Prof Development CFO 2,366.20 2,366.20 39 Economic Development CBT CIP Grant Moved CFO (283,000.00) (283,000.00) 40 General Government Services CBT CIP Grant Moved CFO 283,000.00 283,000.00 41 Environmental Solid Waste to own fund CFO 183,183.00 183,183.00 42 Environmental Solid Waste to own fund CFO 45,749.36 45,749.36 43 Environmental Solid Waste to own fund CFO 30,652.00 30,652.00 44 Environmental Solid Waste to own fund CFO 2,928.00 2,928.00 45 Environmental Solid Waste to own fund CFO (240,986.00) (240,986.00) 46 Environmental Solid Waste to own fund CFO 240,986.00 240,986.00 47 Environmental Solid Waste to own fund CFO (183,183.00) (183,183.00) 48 Environmental Solid Waste to own fund CFO (45,749.36) (45,749.36) 49 Environmental Solid Waste to own fund CFO (30,652.00) (30,652.00) 50 Environmental Solid Waste to own fund CFO (2,928.00) (2,928.00) 51 Transportation Paving from Capital CFO (56,100.00) (56,100.00) 52 Transportation Paving from Capital CFO 56,100.00 56,100.00 53 Transportation Paving from Capital CFO 56,100.00 56,100.00 54 Transportation Paving from Capital CFO (56,100.00) (56,100.00) 55 General Government Services Internal Salary Recover CFO (18,412.89) (18,412.89) 56 Transportation Internal Salary Recover CFO 3,444.14 3,444.14 57 Recreation & Cultural Service Internal Salary Recover CFO 10,469.75 10,469.75 58 Planning & Development Internal Salary Recover CFO 818.00 818.00 59 General Government Services Internal Salary Recover CFO 818.00 818.00 60 Protective Services Internal Salary Recover CFO 2,045.00 2,045.00 61 General Government Services Internal Salary Recover CFO 818.00 818.00 62 General Government Services Gas Tax Community Fund CFO (113,014.12) (113,014.12) 63 Total Operating (113,014.12) - (113,014.12) 64
2014 Consolidated Financial Plan Amendments Page 83 of 119 AGENDA ITEM #12.A.b)
Town of Golden: 2014 Budget Resolutions October 1 - December 31, 2014 Schedule A to 2015-04-21 SR PGK CFO Budget Resolutions
Operating/ FP Section Description Manager Revenue/ Expenditure Net Amount Capital Reserve
65 Capital 66 General Capital Fisher Dyke Repair MOS/CFO (60,000.00) 60,000.00 - 67 - 68 Total Capital (60,000.00) 60,000.00 - 69 70 Reserves 71 General Reserves Gas Tax Reserve CFO 113,014.12 113,014.12 72 General Reserves Container Reserve` CFO 21,526.36 21,526.36 73 General Reserves Recycling Offset General Fund CFO (21,526.36) (21,526.36) 74 - 75 Total Reserves (21,526.36) 134,540.48 113,014.12 76 - 77 Net Changes (194,540.48) 194,540.48 -
2014 Consolidated Financial Plan Amendments Page 84 of 119 AGENDA ITEM #12.A.b)
Town of Golden Schedule B to 2015-04-21 SR PKG CFO CFO Budget Resolutions
2014 From Opening 2014 To Operations Operations Closing 2014
Statutory Reserves
Parking 81,840.00 4,500.00 86,340.00
Land Sales 11,205.00 11,205.00 Equipment Replacement 344,439.00 131,760.00 100,000.00 312,679.00 Road Reserve - - Container Replacement 22,887.00 32,765.36 55,652.36 Cemetery Expansion 38,958.00 2,000.00 40,958.00 Cemetery Care Fund 270,477.00 2,000.00 272,477.00 Total Statutory 769,806.00 131,760.00 141,265.36 779,311.36
Non- Statutory Airport 58,835.00 58,835.00 Asset Renewal 110,770.00 169,955.84 280,725.84 Carbon Tax 19,410.00 8,200.00 27,610.00 Computer and Office 14,853.00 14,853.00 Contingency 566,125.00 302,554.68 44,208.50 307,778.82 Firehall and Equipment 71,389.00 9,000.00 62,389.00 Flood and Snow 161,001.00 25,000.00 186,001.00 Gas Tax Reserve - 113,014.12 113,014.12 Legal and Insurance 46,507.00 5,000.00 41,507.00 Planning & studies 47,272.00 47,272.00 Public Works 25,520.00 17,220.00 8,300.00 Recreation 40,626.00 24,273.12 16,352.88 Safety 34,844.00 34,844.00 Solid Waste 70,705.00 70,705.00 Water Meters 10.00 10.00 Water 744,009.00 27,918.63 204,608.96 920,699.33 Sewer 151,501.00 132,069.45 19,431.55 Total Non- Statutory 2,163,377.00 518,035.88 564,987.42 2,210,328.54
Capital Fund Reserves General 53.46 53.46 New Deal Gas Tax - - MFA Deposit Refund - - Water 166,538.00 166,538.00 Sewer 30,934.86 30,934.86 Total Capital Fund Reserves 197,526.32 - - 197,526.32 Total Stat and Non Stat Reserves 3,130,709.32 649,795.88 706,252.78 3,187,166.22
2014 Consolidated Financial Plan Amendments Page 85 of 119 AGENDA ITEM #12.A.b)
BYLAW RATIONALE STATEMENT
Town of Golden 2014-2018 Five-Year Financial Plan Amendment Bylaw No. 1350, 2015
Council is granted the authority under Part 6 of the Community Charter to adopt, amend, or rescind a Financial Plan as required.
Throughout a given year, there are often necessary budget adjustments required to reflect the reality of under and over expenditures, shifts in spending needs, unforeseen financial challenges.
2014 Consolidated Financial Plan Amendments Page 86 of 119 AGENDA ITEM #12.A.b)
TOWN OF GOLDEN
BYLAW NUMBER 1350, 2015 2014-2018 FIVE-YEAR FINANCIAL PLAN AMENDMENT Being a bylaw to amend the Five-Year Financial Plan for the years 2014-2018
NOW THEREFORE, The Council of the Town of Golden, in open meeting assembled, HEREBY ENACTS AS FOLLOWS:
1. CITATION This bylaw may be cited for all purposes as “Town of Golden 2014-2018 Five-Year Financial Plan Amended Bylaw No. 1350, 2015”.
2. TERMINATION This bylaw shall have no further force or effect after December 31st, 2014.
READ A FIRST TIME THIS TH DAY OF , 2015.
READ A SECOND TIME THIS TH DAY OF , 2015.
READ A THIRD TIME THIS TH DAY OF , 2015.
ADOPTED THIS TH DAY OF , 2015, BY A UNINANIMOUS DECISION OF ALL MEMBERS OF TOWN COUNCIL PRESENT AND ELIGIBLE TO VOTE.
______MAYOR
______CORPORATE OFFICER
2014 Consolidated Financial Plan Amendments Page 87 of 119 AGENDA ITEM #12.A.b)
Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET REVENUES Property Taxes Municipal property tax 4,415,212 4,503,108 4,592,763 4,729,935 4,824,126 Frontage taxes - water and sewer 205,000 205,000 205,000 205,000 205,000 Grants in lieu and 1% utility tax 150,604 142,091 142,091 142,091 142,091 4,770,816 4,850,200 4,939,854 5,077,026 5,171,217
Other government requisitions 2,821,120 2,851,263 2,851,263 2,851,263 2,851,263 Less: Other government tax transfers (2,821,120) (2,851,263) (2,851,263) (2,851,263) (2,851,263) Municipal Taxation 4,770,816 4,850,200 4,939,854 5,077,026 5,171,217
Sales of Services 630,359 577,016 628,059 621,789 623,690 Licences, permits, fines 106,000 106,000 106,000 106,000 106,000 Interest & Penalties 98,705 98,705 98,705 98,705 98,705 Grants - Conditional 1,000,678 1,844,815 1,171,084 143,800 143,800 Grants - Unconditional 319,573 303,000 303,000 303,000 303,000 Transfers from Other Governments/Agencies 488,556 337,049 338,062 56,096 57,150 Other Contributions 64,122 73,359 39,611 46,186 53,023 Total 7,478,810 8,190,144 7,624,376 6,452,602 6,556,586
Arena Sale of Services 116,033 118,353 120,720 123,135 125,598 Arena Transfer from Other Government 325,461 331,971 338,610 345,382 352,290 Shared Emergency Services Government Transfers 67,134 65,996 65,996 65,996 65,996 Water User Fees 647,378 678,872 711,941 746,663 783,121 Sewer User Fees 722,517 758,343 795,960 835,458 876,931 Total Consolidated Revenue 9,357,333 10,143,679 9,657,603 8,569,236 8,760,522
EXPENSES General government services 1,909,522 2,049,923 1,995,099 1,689,217 1,724,745 Protective services 563,417 486,157 936,204 496,815 502,411 Transportation services 1,490,935 1,306,697 1,327,087 1,347,727 1,367,671 Airport services 92,081 93,763 95,478 97,228 99,012 Economic development services 120,000 - - - - Broadband services 27,896 404 412 420 429 Planning & Development services 402,180 430,244 436,862 443,600 450,461 Recreation and cultural services 872,294 859,982 871,671 883,510 895,318 Environmental services 396,589 341,717 342,358 343,012 343,678 Cemetery services 38,260 38,905 39,563 40,234 40,919 Fiscal Services 182,477 187,618 172,684 175,778 172,864 Total General Operations 6,095,651 5,795,412 6,217,419 5,517,542 5,597,508
Arena Expenses 441,494 450,324 459,330 468,517 477,887 Shared Emergency Service 67,134 67,156 67,180 67,203 67,227 Water Services Expenses 567,496 504,729 512,472 520,160 527,339 Sewer Services Expenses 507,373 494,078 502,477 510,809 518,565 Total Operations 7,679,147 7,311,699 7,758,879 7,084,231 7,188,527
Surplus (Deficit) 1,678,186 2,831,980 1,898,725 1,485,005 1,571,995
2014 Consolidated Financial Plan Amendments Page 88 of 119 AGENDA ITEM #12.A.b)
Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET
Proceeds from Borrowing 185,000 335,830 719,070 205,700 173,250 Principal Payments On Municipal Debt General 314,561 340,072 360,245 442,509 468,468 Water 16,972 17,650 18,356 19,091 19,854 Sewer 16,972 17,650 18,356 19,091 19,854 Total Principal Payments On Municipal Debt 348,504 375,373 396,958 480,690 508,177 Capital Expenditures General 1,021,028 2,125,759 1,458,705 347,500 364,000 Water 297,847 239,195 418,000 543,000 85,250 Sewer 139,350 178,645 60,800 288,050 165,050 Total Capital Expenditures 1,458,225 2,543,599 1,937,505 1,178,550 614,300 Transfer to / from Reserves Transfer from General Reserves (489,808) (133,070) (80,936) (38,646) (86,780) Transfer from Water Reserve (132,069) (10,992) (142,636) (240,601) (11,172) Transfer from Sewer Reserve (27,919) (14,197) (14,481) (14,771) (15,066) Transfer From DCC Sewer Reserve - - - (109,250) - Transfer to General Reserves 501,644 184,549 173,324 173,217 168,908 Transfer to Water Reserve - 21,836 - - 257,600 Transfer to Sewer Reserve 204,609 200,713 348,060 261,516 309,278 56,457 248,839 283,331 31,465 622,768 Total Transfer to / from Reserves Transfers to (from) Operating Surplus - - - - -
Financial Plan Balance 0 (0) 0 (0) (0)
2014 Consolidated Financial Plan Amendments Page 89 of 119 AGENDA ITEM #12.A.b)
Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET Capital Fund Components Source of Funds Government Grants 547,159 1,676,359 700,035 141,800 141,800 General Operating 103,590 5,500 - - - Water Operating Fund 181,554 239,195 286,338 313,472 85,250 Sewer Operating Fund 125,350 178,645 60,800 178,800 165,050 Borrowing 185,000 335,830 719,070 205,700 173,250 General Reserves 185,278 108,070 39,600 229,528 48,950 Water Reserve 116,293 - 131,662 - - Sewer Reserve 14,000 - - - - Development Cost Charges - - 109,250 - Total Sources 1,458,225 2,543,599 1,937,505 1,178,550 614,300
Expenditures General Capital 1,021,028 2,125,759 1,458,705 347,500 364,000 Water Capital 297,847 239,195 418,000 543,000 85,250 Sewer Capital 139,350 178,645 60,800 288,050 165,050 Total Capital Expenditures 1,458,225 2,543,599 1,937,505 1,178,550 614,300
2014 Consolidated Financial Plan Amendments Page 90 of 119 AGENDA ITEM #12.A.b)
Town of Golden - Financial Plan Schedule "B" to Bylaw No. 1351, 2015 For the 5 Year Period 2014 - 2018
Community charter Requirement #1: Funding Sources
Table 1 shows the proportion of total revenue to be raised from each funding sources in 2014
Revenue Sources % of Total Revenue Property Taxes 49.7% User Fees and Charges 24.2% Other Sources 0.7% Government Grants 22.9% Proceeds from Borrowing 1.9% Reserves 0.6% Total 100.0% Table 1
Community charter Requirement #2: Distribution among property classes in 2014. Table 2 shows the distribution of property taxes among the property classes in 2014.
Property Class % of Total Property Class 1 - Residential 45.0% Class 2 - Utilities 6.2% Class 4 - Major Industry 5.0% Class 5 - Light Industry 1.0% Class 6 - Business 42.6% Class 8 - Recreation/non profit 0.2% Total 100.0% Table 2
Community charter Requirement #3: Permissive Tax Exemption Limit for 2014
The Town will continue the practice of adopting an annual "Permissive Tax Bylaw" with total support in 2014 not to exceed $51,074 from General Revenue for properties used for public worship, public athletic purposes and activities supporting not-for-profit societies.
2014 Consolidated Financial Plan Amendments Page 91 of 119 AGENDA ITEM #12.B.a)
Staff Report O P E R A T I O N S D E P A R T M E N T
To: Council File: 2320-10 Propane Tenders From: Chris Cochran, AScT, Manager of Operations Date: April 21, 2015 Subject: Propane Supply Contract - Recommendation for Award
RECOMMENDATION
THAT based on the April 21, 2015 report from the Manager of Operations, Propane Supply Contract - Recommendation for Award, Council AUTHORIZE staff to award a three year propane supply contract to Canwest Propane based on fixed annual pricing per Litre plus applicable taxes as follows: 1st Year - $0.328, 2nd Year - $0.376, and 3rd Year - $0.426.
CAO COMMENTS
I support the recommendation.
BACKGROUND
In 2014, the Town was supplied with approximately 170,000 Litres of propane fuel to heat and/or power standby generators at various municipal facilities. So, this contract represents a significant energy investment with a total propane cost in 2014 of about $91,000 including applicable taxes and rental fees. For the purposes of estimating total fuel consumption, 2013 RecPlex consumption records were used; however, the total propane cost in 2014 is only based on taking over the RecPlex propane billing from the society in September 2014. The society reported spending approximately $10,000 on propane in 2014 prior to the turn-over taking place.
DISCUSSION
The current contract for service will expired effective April 30, 2015. A request for quotation was publically advertised on BC Bid as well as locally and three proposals were received as follows:
Previous Superior Canwest Super Save Enterprises Contract Propane Propane Ltd. dba: Super Save Propane Variable Rate $0.288 $0.254 $0.495 Fixed Rate – 1st Year $0.547 $0.3725 $0.328 $1.00 Fixed Rate – 2nd Year $0.3925 $0.376 $1.02 Fixed Rate – 3rd Year $0.4225 $0.426 $1.04 Tank & Equipment $1/year ea. $1/year ea. $40/year ea. $344.04/year ea. Rental Note: Unit rates are represented as cost/Litre of fuel
Propane Supply Contract - Recommendation for Award Page 92 of 119 AGENDA ITEM #12.B.a)
Based on an estimated annual consumption of 170,000 Litres and the recommended term rates, with Canwest Propane the following approximate annual costs (including applicable taxes at a rate of $0.0732/Litre and rental fees) will be:
• 1st Year: 170,000 Litres x $0.4012/Litre + $600 = $68,800 • 2nd Year: 170,000 Litres x $0.4492/Litre + $600 = $77,000 • 3rd Year: 170,000 Litres x $0.4992/Litre + $600 = $85,500/year (6.2% decrease over 2014 actual cost)
The tanks and associated equipment located at the various facilities are owned by Superior Propane. At present the Town is serviced with 15 propane tanks which would need to be replaced with the recommended supplier’s equipment. Fuel transfer, return transport of equipment to Superior Propane and installation of new vendor equipment is all included in the proposal pricing. There will however be HVAC contractor costs associated with facility HVAC shutdowns and restarts for propane equipment change-over.
IMPLICATIONS
Strategic In consideration of the recent decreases in energy costs, the recommendation is to award a contract to Canwest Propane for a three year term based on annual fixed rate pricing rather than a shorter term. Further, though a variable rack-based pricing contract option was offered by the recommended proponent, staff deem variable pricing too volatile despite recent pricing decreases.
Financial Annual propane energy costs are budgeted for and funded through individual facility accounts according to the amount historically consumed at each facility. If Option 1 is approved the anticipated total reduction in propane cost in year three over 2014 actual costs should be approximately 6.2% less or about $5,500 total. Even greater savings should result in years one and two with lower fixed rates.
Administrative A minor amount of staff time will be required to execute a contract award and oversee exchange of supplier equipment.
OPTIONS
Option 1: Approve the recommendation to award an annual fixed price propane supply contract to Canwest Propane for a period of three years based on per-Litre costs as defined in the bid summary table, plus applicable taxes.
Option 2: Award a fixed-price propane supply contract to the lowest bidder for either a one or a two year term.
Respectfully Submitted,
Chris Cochran, AScT Manager of Operations
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Propane Supply Contract - Recommendation for Award Page 93 of 119 AGENDA ITEM #13.A.
BYLAW RATIONALE STATEMENT
Town of Golden Bylaw 1348, 2015 “Civic Centre Rates”
Local governments must be fair and responsible in setting fees for the use of public facilities that ideally reflect a larger philosophical policy sensitive to the ability pay, yet provide value to the tax payer.
Ideally, fees should reflect a policy framework that: establishes cost recovery target levels for all municipal services; balances community needs with responsible taxation and financial management; and reduces the dependency on the tax base.
Over time, as Council formulates a more comprehensive corporate policy for public facility fees including cost recovery provisions, the rates will be revisited and amended if and as required.
Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 for a... Page 94 of 119 AGENDA ITEM #13.A.
TOWN OF GOLDEN BYLAW NUMBER 1348, 2015 CIVIC CENTRE RATES Being a bylaw to establish rates for the rental of space and time within the Golden Civic Centre
The Council of the Town of Golden, in open meeting assembled, HEREBY ENACTS AS FOLLOWS:
A. CITATION
1. This Bylaw may be cited for all purposes as “Town of Golden Civic Centre Rates Bylaw No. 1348, 2015”.
B. DEFINITIONS
1. In this Bylaw, including Schedules “A” and “B”:
“Amenity” means the stage, green room, piano, projector, screen, sound system, stage lighting or other article or ancillary equipment in the Facility that may be provided by the Operator or Town for use in conjunction with an Event.
“Closed Areas” means mechanical, equipment, storage or other areas designated by the Manager as not accessible to Users or to members of the public.
“Council” means Council for the Town.
“Custodial” means custodial work required during and after a User has used the Facility for which more than two hours is required in order to return the Space to a state of orderliness and cleanliness that existed prior to the use of the Space by the User.
“Damage Deposit” a sum of money paid in relation to use of the Facility to ensure it is returned in good condition. The value each user is requested to pay is outlined in Schedule A and further defined in the Facility User Agreement. Monies are refundable if the facility remains in good condition after the use.
“Equipment” means items or materials requested by a User that are ancillary to the use of the Facility by the User.
“Event” means a specific function for which the Facility is rented.
“Facility” means the Golden Civic Centre, or parts thereof as identified in Schedule B of this Bylaw, but does not include Closed Areas.
“Facility Use Agreement” or FUA, means an agreement between a User and the Town or between the User, the Town and the Operator.
“Funeral” means a ceremony held in connection with the burial or cremation of a deceased person.
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Town of Golden Civic Centre Rates Bylaw 1348, 2015
“Manager” means the Manager of Recreation Services for the Town or a person designated to act in place of the Manager.
“Marquee” means the interchangeable backlight promotional sign located on the front of the building. The South facing side of the sign is used for complimentary event listing managed by the operator. The North facing side of the sign is available for complimentary event promotions for users who have entered a Facility Use Agreement. Event postings on the North side are subject to availability based on prior booked events.
“Operator” means a person retained by the Town to operate the Facility on behalf of the Town.
“Price Category” means a rate applicable to a category of Events established under section “C” of this Bylaw.
“Production Support” means staff members of the Operator or Town who may be required or engaged to operate stage curtains, lighting, projector or sound systems in the Facility.
“Responsible Person” means a person assigned by a User to act as contact for the User, having legal capacity to enter a Facility Use Agreement on behalf of the User as may be necessary, and who is capable of and responsible for fulfilling the terms of an FUA and ensuring the Event is carried on in accordance with the FUA and this Bylaw.
“Services” means support provided by the Operator or Town staff to augment the use of Facility Space or to remediate adverse impacts on the Facility caused by Users.
“Space” means an area, room or collection of rooms in the Facility available for rent by Users and specified in a Facility Use Agreement for an Event by a User, as outlined in Schedule ‘B’, but not including Closed Areas.
“Town” means the Town of Golden.
“User” means any person, including an individual, organization whether or not incorporated, educational, sports, arts or community group, or other party, and their Responsible Person as applicable, who have been allocated the use of the Facility or of Space within the Facility.
C. SUBSTANTIVE PROVISIONS
Price Categories
1. The following Price Categories are established for the purpose of determining applicable rates under this Bylaw:
a) ‘A’ Price Category includes Events that are:
i. private in nature, such as weddings, family events, or other functions not open to members of the public generally, but excluding Funerals; ii. commercial in nature, which may be associated with a non for profit group, but is not held in association with the Town, a local non-profit organization based in the Town, or Town residents associated with the User; or iii. commercial in nature and held by a business entirely for the profit of the business.
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Town of Golden Civic Centre Rates Bylaw No. 1348, 2015 for a... Page 96 of 119 AGENDA ITEM #13.A.
Town of Golden Civic Centre Rates Bylaw 1348, 2015
b) ‘B’ Price Category includes Events that are:
i. intended to admit members of the public generally, with access through ticket sales or admission fees, or where money may be exchanged or funds raised onsite during any time when members of the public are in the Facility; ii. held by non-profit groups serving alcoholic beverages; iii. held by non-profit groups who have obtained funds through sponsorship of any business to pay for Space in the Facility or to offset expenses incurred in hosting the Event; or iv. intended for the general public that are expected to result in financial gain or profit for a non-profit organization or group, or for personal gain of individuals associated with the organization or group.
c) ‘C’ Price Category includes Events that are:
i. free for members of the public to attend, with no onsite fundraising through ticket sales or admission fees; ii. not using any method of direct cost recovery for holding the Event; iii. intended to not include service of alcoholic beverages, except for Funerals; iv. Funerals; v. open house Events held to obtain public input or feedback on a matter of interest to the community generally; vi. held by non-profit groups who have obtained grants or funding from a public body to pay for the use of Space in the Facility; vii. practice or rehearsals that are closed to members of the public; or viii. annual general meetings for organizations.
2. Unless otherwise provided in this Bylaw, words and phrases used herein have the same meanings as in the Community Charter and Interpretation Act, as the context and circumstances may require. Words in the singular include words in the plural, and words in the plural include the singular. If any part of this Bylaw is held to be invalid by a court of competent jurisdiction, the invalid part is severed and the remainder continues to be valid.
D.GENERAL PROVISIONS
1. Use of the Civic Centre for holding an Event must be in accordance with this Bylaw, a Facility Use Agreement, the B.C. Building and Fire Codes, Workers’ Compensation Act and with any other federal, provincial or municipal enactments for health and safety applicable to activity related to an Event.
Applications
2. A person who wishes to use the Facility or Space within the Facility for a proposed Event or other use must apply to the Operator on a form of application approved by the Manager, which must include the following information:
a) nature of the Event and identity of the User; b) date or dates with desired times for which the Event or other use is desired;
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Town of Golden Civic Centre Rates Bylaw 1348, 2015
c) Responsible Person and other persons, as applicable, responsible for holding, managing and supervising the Event, and for cleaning and restoring the Facility following its use; d) estimated number of individuals expected to prepare for and attend the Event; e) estimated Space and Facility required; f) detailed description of the Event; and g) estimated Equipment to be requested or other items or materials to be brought by the User.
3. The Manager may approve, amend, modify and add terms or conditions to any form of Facility Use Agreement prepared by the Operator as the Manager deems necessary and appropriate for a Price Category or particular User, having consideration for:
a) the safety and convenience of employees, visitors, licensees, and of Users under this Bylaw; b) members of the public in or about the Facility; c) residents and businesses in the vicinity; d) the safe and proper use of the Facility; and e) the protection of property from damage or injury and avoidance of nuisance in circumstances of each application.
4. The Operator may refuse an application if;
a) the proposed use appears to present:
i. a significant safety hazard to any person within or near the Facility; ii. a significant risk of injury or damage to the Facility or Equipment owned by the Operator or the Town, or other property; iii. a scheduling conflict with another User who has entered a Facility Use Agreement; iv. conflict with an applicant whose proposed use will provide greater revenue or more substantial benefits to the community; v. if the proposed use and purposes of the applicant can be better met by another venue; or
b) the applicant, or a User represented by the applicant has, in the past:
i. violated the terms of a Facility Use Agreement; ii. caused the resources of the Operator to be significantly impacted; iii. caused injury to persons or damage to the Facility, Equipment or other property; or iv. necessitated attendance by law enforcement personnel at the Facility due to misconduct by persons attending the Event.
5. If the Operator refuses to allow an application for an Event to proceed , the Operator will provide reasons in writing to the applicant.
Review by the Manager
6. A person whose application has been refused by the Operator may seek reconsideration of the decision by the Manager by applying in writing to the Manager within 7 business days of 4 | Page
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receiving the Operator’s decision. On reviewing the application, the written reason of the Operator, and any other information the Manager considers may be relevant in the context and circumstances, the Manager may confirm the decision of the Operator, or may approve the application, imposing any variation, terms, conditions, restrictions and requirements through a Facility Use Agreement the Manager deems appropriate or necessary in the circumstances.
Reconsideration by Council
7. A person whose application has been refused by the Manager may seek reconsideration by Council of the Manager’s decision by contacting the corporate officer in writing at least 7 calendar days before the next scheduled meeting of Council. The corporate officer will arrange for the person to be heard as a delegation to Council. After hearing from the applicant or other representative of the proposed User, and considering the reasons of the Manager and Operator and any other information it considers may be relevant in the context and circumstances, Council may confirm the decision of the Manager, or may approve the application, imposing any variation, terms, conditions, restrictions and requirements that Council deems necessary or appropriate in the circumstances, which shall then become part of the User’s obligations under the Facility Use Agreement.
Facility Use Agreement
8. A person whose application has been approved, before using the Facility for the purposes of the application, must enter a Facility Use Agreement in a form approved by the Manager, who may execute any FUA on behalf of the Town. Where the User is an incorporated business or organization, the FUA must be signed by its signing officers. Where the User is an unincorporated group, family, individual or other category of User, a Responsible Person must sign on behalf of that User.
9. Every User must, before using Space in the Facility for an Event:
a) provide the Town and the Operator with a copy of an appropriate insurance policy to cover the Event, naming the Town and the Operator as an additional insured, in accordance with the Town of Golden Comprehensive General Liability Insurance Policy; b) pay the applicable rates and damage deposits established in Schedule ‘A’; and c) assign at least one individual to be the Responsible Person for that User.
10. Every User must meet any additional obligations, conditions and requirements imposed by the Operator, Manager or by Council as deemed by any of them to be necessary or appropriate for the purposes of compliance with this Bylaw and the Facility Use Agreement or otherwise for the safe and proper use of the Facility in the circumstances of the User’s Event.
Hours and Rates
11. The rates set out in Schedule ‘A’ are applied in the following increments of time:
a) Day: based on up to 16 hours of use booking applies to events for which a User books more than 6 hours of time;
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b) Half Day: based on 6 hours or less of required time for event booking c) Wedding Package: as defined as a separate time access in Schedule ‘A’.
Facility Space
12. With reference to Schedule B of this Bylaw, the following applies to every Facility Use Agreement:
a) “Exclusive use” means the use by a User of the entire Facility other than Closed Areas or Amenities; b) Common Areas shall be included as rented Space for all categories of Users at no additional cost; c) The Great Hall includes the Main Hall, Stage Apron, and Servery; and d) Every Responsible Person representing a User must attend a familiarization tour of the Space with the Operator prior to the User entering or occupying the Space.
Closed Areas
13. A User and any person attending an Event at the Facility must not enter any Closed Area, unless the Operator has communicated to the Responsible Person express and specific permission for a necessary purpose. The User must ensure that any and all persons attending or preparing for the Event held by the User do not enter a Closed Area except as so permitted by the Operator.
Production Support
14. The Operator or Manager may require a User to obtain Production Support for the Event or other use of the Facility where the Operator or Manager considers that special expertise and experience is appropriate. Where production support is provided through the Facility, the rates for Production Support established in Schedule ‘A’ apply.
Amenities
15. A User who wishes to use the Facility’s grand piano for an Event must place a request to the Operator to move and set up the piano on the stage.
16. Despite the Schedule ‘A’ rates applicable to using the grand piano, use of the piano is free of charge where the piano will be played exclusively by a pianist certified by the Associate of the Royal Conservatory, or similar organization, as having completed Grade 8, along with associated students utilizing the piano for the purposes of learning or free recitals.
17. A User renting the Facility who requests to use any of the Amenities listed in Schedule ‘A’ is required to purchase a minimum of four hours of Production Support, as per the price under the Services listed in Schedule ‘A’:
a) Amenities include but are not limited to; stage, green room, , screen, stage lighting equipment, stage curtains, sound system, stage cat walk.
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18. Every User must ensure that, following an Event, the Space in the Facility is left in a good, clean and neat condition and in any case, at least in the same condition as before being used for the Event.
Schedules
19. Schedules ‘A’ and ‘B’ are attached to and form part of this Bylaw.
E. SEVERABILITY
1. The provisions of this Bylaw are severable and the invalidity of any part of this Bylaw shall not affect the validity of the remainder of this Bylaw.
READ A FIRST TIME THIS 7TH DAY OF APRIL , 2015.
READ A SECOND TIME THIS 7TH DAY OF APRIL , 2015.
READ A THIRD TIME THIS 7TH DAY OF APRIL , 2015.
ADOPTED THIS DAY OF , 2015
______MAYOR
______CORPORATE OFFICER
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TOWN OF GOLDEN BYLAW NUMBER 1348, 2015 CIVIC CENTRE RATES SCHEDULE ‘A’ – RATE SCHEDULE
SPACES ‘A’ Price Category Wedding ‘B’ Price Category ‘C’ Price Category Package
Day Day Day Half Fri 12pm – Sun Half Alcohol Funeral Alcohol Half Day Time Day Day Day Day License Day Alcohol License 12pm License 1 Exclusive $700 $1,300 $1,500 $1,700 $320 $600 $700 $280 $500 $600 Great Hall2 $400 $750 $900 $1,500 $160 $300 $350 $140 $250 $300 Kitchen $100 $200 $200 $200 $70 $120 $120 $60 $100 $100 Board Room $80 $150 $200 Exclusive $50 $90 $140 $30 $50 N/A Meeting Room A $50 $90 N/A Exclusive $40 $70 N/A $20 $45 N/A Meeting Room B $30 $50 N/A Exclusive $25 $45 N/A $18 $40 N/A Storage3 4 Marquee Included Included Included Included AMENITIES Stage $50 $100 $40 $30 Green Room $50 $100 $40 $30 Grand Piano $100 $50 $40 Projector/Screen $50 $70 $70 $70 $50 $70 $70 $50 $70 $70 SERVICES Production Support $25 $25 $25 $25 Custodial $25 $25 $25 $25
DAMAGE DEPOSIT Facility $500 $300 Piano (if $100 applicable)5
1Rates coloured green include all desired combinations of Spaces highlighted in blue and yellow including Custodial time up to a maximum of two (2) hours.
2Rates coloured blue and yellow are specific to the Spaces defined
3Storage shall be rented out at a rate of $1.00 per square foot per month.
4Marquee is subject to availability and based on user requests
5Use of the Grand Piano by any User shall be subject to an additional $100 damage deposit.
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TOWN OF GOLDEN BYLAW NUMBER 1348, 2015 CIVIC CENTRE RATES SCHEDULE ‘B’ – FACILITY SPACE LAYOUT
Main Level
Note: Front-of-House and Stage Overhead catwalks are “No Public Use” areas.
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SCHEDULE ‘B’ - Continued
Lower Level
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BYLAW RATIONALE STATEMENT
Town of Golden Bylaw 1349, 2015 “2014 Statutory Reserve Transfers”
Part 6, Division 4, Sections 188 and 189 of the Community Charter provides the legislative rules governing the use of statutory reserves.
A municipality can budget for a transfer to or from the Statutory Reserve Fund. The Financial Plan Bylaw must show all planned transfers to and from each reserve. The moneys in the reserve fund (principal and interest earnings) must be used for the purpose for which the reserve was established.
This bylaw, therefore, responds to and meets the requirements of the legislation.
Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 13... Page 105 of 119 AGENDA ITEM #13.B.
TOWN OF GOLDEN
BYLAW NUMBER 1349, 2015 2014 STATUTORY RESERVE TRANSFERS Being a bylaw to approve the statutory reserve transfers.
The Council of the Town of Golden, in open meeting assembled, HEREBY ENACTS AS FOLLOWS:
1. CITATION
(a) This bylaw may be cited for all purposes as the “Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015”.
2. APPLICATION AND INTERPRETATION
2.1 Schedule “A” attached to and forming part of this Bylaw, is adopted as the statutory reserve transfers to be completed by the Town of Golden for the year 2014.
3. PERIOD OF COVERAGE
(a) The Statutory Reserve Transfers Bylaw covers all statutory reserve transfers for the period of January 1, 2014 to December 31, 2014.
4. SEVERABILITY
(a) The provisions of this Bylaw are severable and the invalidity of any part of this Bylaw shall not affect the validity of the remainder of this Bylaw.
READ A FIRST TIME THIS 7TH DAY OF APRIL , 2015.
READ A SECOND TIME THIS 7TH DAY OF APRIL , 2015.
READ A THIRD TIME THIS 7TH DAY OF APRIL , 2015.
ADOPTED THIS DAY OF , 2015, BY A UNANIMOUS DECISION OF ALL MEMBERS OF TOWN COUNCIL PRESENT AND ELIGIBLE TO VOTE.
______MAYOR
______CORPORATE OFFICER
Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 13... Page 106 of 119 Town of Golden 2014 Statutory Reserve Transfers Bylaw No. 13...
Town of Golden 2014 Statutory Reserve Schedule of Transfers Schedule A to 2014 Statutory Reserve Transfers Bylaw No. 1349, 2015
Reserve Description To Reserve From Reserve Interest Net Parking Interest 1,166 1,166 Land Sale Interest 160 160 Equipment Replacement Annual Transfers Financial Plan 100,000 100,000 Fleet Replacement Pickup Trucks 108,541 - 108,541 Fleet Replacement Loader 14,236 - 14,236 Interest 5,143 5,143 Container Reserve Annual Transfers Financial Plan 48,622 48,622 Interest 459 459 Cemetery Care Fund Service Fee Transfers 2,120 2,120 Interest 6,741 6,741 Cemetery Expansion Reserve Service Fee Transfers 1,945 1,945 Interest 567 567
152,687 122,777 14,235 44,145 AGENDA ITEM #13.B. Page 107 of 119 AGENDA ITEM #13.C.
BYLAW RATIONALE STATEMENT
Town of Golden 2014-2018 Five-Year Financial Plan Amendment Bylaw No. 1350, 2015
Council is granted the authority under Part 6 of the Community Charter to adopt, amend, or rescind a Financial Plan as required.
Throughout a given year, there are often necessary budget adjustments required to reflect the reality of under and over expenditures, shifts in spending needs, unforeseen financial challenges.
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TOWN OF GOLDEN
BYLAW NUMBER 1350, 2015 2014-2018 FIVE-YEAR FINANCIAL PLAN AMENDMENT Being a bylaw to amend the Five-Year Financial Plan for the years 2014-2018
NOW THEREFORE, The Council of the Town of Golden, in open meeting assembled, HEREBY ENACTS AS FOLLOWS:
1. CITATION This bylaw may be cited for all purposes as “Town of Golden 2014-2018 Five-Year Financial Plan Amended Bylaw No. 1350, 2015”.
2. TERMINATION This bylaw shall have no further force or effect after December 31st, 2014.
READ A FIRST TIME THIS TH DAY OF , 2015.
READ A SECOND TIME THIS TH DAY OF , 2015.
READ A THIRD TIME THIS TH DAY OF , 2015.
ADOPTED THIS TH DAY OF , 2015, BY A UNINANIMOUS DECISION OF ALL MEMBERS OF TOWN COUNCIL PRESENT AND ELIGIBLE TO VOTE.
______MAYOR
______CORPORATE OFFICER
Town of Golden 2014-2018 Five-Year Financial Plan Amended By... Page 109 of 119 AGENDA ITEM #13.C.
Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET REVENUES Property Taxes Municipal property tax 4,415,212 4,503,108 4,592,763 4,729,935 4,824,126 Frontage taxes - water and sewer 205,000 205,000 205,000 205,000 205,000 Grants in lieu and 1% utility tax 150,604 142,091 142,091 142,091 142,091 4,770,816 4,850,200 4,939,854 5,077,026 5,171,217
Other government requisitions 2,821,120 2,851,263 2,851,263 2,851,263 2,851,263 Less: Other government tax transfers (2,821,120) (2,851,263) (2,851,263) (2,851,263) (2,851,263) Municipal Taxation 4,770,816 4,850,200 4,939,854 5,077,026 5,171,217
Sales of Services 630,359 577,016 628,059 621,789 623,690 Licences, permits, fines 106,000 106,000 106,000 106,000 106,000 Interest & Penalties 98,705 98,705 98,705 98,705 98,705 Grants - Conditional 1,000,678 1,844,815 1,171,084 143,800 143,800 Grants - Unconditional 319,573 303,000 303,000 303,000 303,000 Transfers from Other Governments/Agencies 488,556 337,049 338,062 56,096 57,150 Other Contributions 64,122 73,359 39,611 46,186 53,023 Total 7,478,810 8,190,144 7,624,376 6,452,602 6,556,586
Arena Sale of Services 116,033 118,353 120,720 123,135 125,598 Arena Transfer from Other Government 325,461 331,971 338,610 345,382 352,290 Shared Emergency Services Government Transfers 67,134 65,996 65,996 65,996 65,996 Water User Fees 647,378 678,872 711,941 746,663 783,121 Sewer User Fees 722,517 758,343 795,960 835,458 876,931 Total Consolidated Revenue 9,357,333 10,143,679 9,657,603 8,569,236 8,760,522
EXPENSES General government services 1,909,522 2,049,923 1,995,099 1,689,217 1,724,745 Protective services 563,417 486,157 936,204 496,815 502,411 Transportation services 1,490,935 1,306,697 1,327,087 1,347,727 1,367,671 Airport services 92,081 93,763 95,478 97,228 99,012 Economic development services 120,000 - - - - Broadband services 27,896 404 412 420 429 Planning & Development services 402,180 430,244 436,862 443,600 450,461 Recreation and cultural services 872,294 859,982 871,671 883,510 895,318 Environmental services 396,589 341,717 342,358 343,012 343,678 Cemetery services 38,260 38,905 39,563 40,234 40,919 Fiscal Services 182,477 187,618 172,684 175,778 172,864 Total General Operations 6,095,651 5,795,412 6,217,419 5,517,542 5,597,508
Arena Expenses 441,494 450,324 459,330 468,517 477,887 Shared Emergency Service 67,134 67,156 67,180 67,203 67,227 Water Services Expenses 567,496 504,729 512,472 520,160 527,339 Sewer Services Expenses 507,373 494,078 502,477 510,809 518,565 Total Operations 7,679,147 7,311,699 7,758,879 7,084,231 7,188,527
Surplus (Deficit) 1,678,186 2,831,980 1,898,725 1,485,005 1,571,995
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Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET
Proceeds from Borrowing 185,000 335,830 719,070 205,700 173,250 Principal Payments On Municipal Debt General 314,561 340,072 360,245 442,509 468,468 Water 16,972 17,650 18,356 19,091 19,854 Sewer 16,972 17,650 18,356 19,091 19,854 Total Principal Payments On Municipal Debt 348,504 375,373 396,958 480,690 508,177 Capital Expenditures General 1,021,028 2,125,759 1,458,705 347,500 364,000 Water 297,847 239,195 418,000 543,000 85,250 Sewer 139,350 178,645 60,800 288,050 165,050 Total Capital Expenditures 1,458,225 2,543,599 1,937,505 1,178,550 614,300 Transfer to / from Reserves Transfer from General Reserves (489,808) (133,070) (80,936) (38,646) (86,780) Transfer from Water Reserve (132,069) (10,992) (142,636) (240,601) (11,172) Transfer from Sewer Reserve (27,919) (14,197) (14,481) (14,771) (15,066) Transfer From DCC Sewer Reserve - - - (109,250) - Transfer to General Reserves 501,644 184,549 173,324 173,217 168,908 Transfer to Water Reserve - 21,836 - - 257,600 Transfer to Sewer Reserve 204,609 200,713 348,060 261,516 309,278 56,457 248,839 283,331 31,465 622,768 Total Transfer to / from Reserves Transfers to (from) Operating Surplus - - - - -
Financial Plan Balance 0 (0) 0 (0) (0)
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Town of Golden - Financial Plan Schedule "A" to Bylaw No. 1350, 2015 For the 5 Year Period 2014 - 2018
2014 2015 2016 2017 2018 BUDGET BUDGET BUDGET BUDGET BUDGET Capital Fund Components Source of Funds Government Grants 547,159 1,676,359 700,035 141,800 141,800 General Operating 103,590 5,500 - - - Water Operating Fund 181,554 239,195 286,338 313,472 85,250 Sewer Operating Fund 125,350 178,645 60,800 178,800 165,050 Borrowing 185,000 335,830 719,070 205,700 173,250 General Reserves 185,278 108,070 39,600 229,528 48,950 Water Reserve 116,293 - 131,662 - - Sewer Reserve 14,000 - - - - Development Cost Charges - - 109,250 - Total Sources 1,458,225 2,543,599 1,937,505 1,178,550 614,300
Expenditures General Capital 1,021,028 2,125,759 1,458,705 347,500 364,000 Water Capital 297,847 239,195 418,000 543,000 85,250 Sewer Capital 139,350 178,645 60,800 288,050 165,050 Total Capital Expenditures 1,458,225 2,543,599 1,937,505 1,178,550 614,300
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Town of Golden - Financial Plan Schedule "B" to Bylaw No. 1351, 2015 For the 5 Year Period 2014 - 2018
Community charter Requirement #1: Funding Sources
Table 1 shows the proportion of total revenue to be raised from each funding sources in 2014
Revenue Sources % of Total Revenue Property Taxes 49.7% User Fees and Charges 24.2% Other Sources 0.7% Government Grants 22.9% Proceeds from Borrowing 1.9% Reserves 0.6% Total 100.0% Table 1
Community charter Requirement #2: Distribution among property classes in 2014. Table 2 shows the distribution of property taxes among the property classes in 2014.
Property Class % of Total Property Class 1 - Residential 45.0% Class 2 - Utilities 6.2% Class 4 - Major Industry 5.0% Class 5 - Light Industry 1.0% Class 6 - Business 42.6% Class 8 - Recreation/non profit 0.2% Total 100.0% Table 2
Community charter Requirement #3: Permissive Tax Exemption Limit for 2014
The Town will continue the practice of adopting an annual "Permissive Tax Bylaw" with total support in 2014 not to exceed $51,074 from General Revenue for properties used for public worship, public athletic purposes and activities supporting not-for-profit societies.
Town of Golden 2014-2018 Five-Year Financial Plan Amended By... Page 113 of 119 Council Priorities
Town Council’s Strategic Priorities Mid 2013 to End of 2014 (Updated November 25th, 2014)
In September 2013 Town Council and senior staff developed a list of projects and initiatives that represented Council’s chief Strategic Priorities for the next year to set the stage for the future of the corporation, while addressing some critical issues of political, policy, and operational natures. It was important that the projects were do-able and reasonable. And as should be the case in local government, while politics can and do play a role in any setting of priorities, ensuring corporate continuity, essential service to residents, and just good government policy are often the base reasons for identifying many of them.
Establishing a list of Strategic Priorities is a shift by council in moving away from trying to develop recurring strategic “plans” which can be unnecessarily complicated and tough to deliver upon. At some risk of actually being less strategic and more operational, Strategic Priorities are otherwise more task oriented, understandable, and measurable. While they are politically and policy driven, they are also logical, administrative goals for the corporation.
Although Council’s Strategic Priorities are high ranking in the annual corporate work plan, they actually represent less than 20% of the corporation’s annual activities! Continual public works and recreational services; higher level government reporting; development services; program management; communications; ongoing contracts and project implementation; permitting, licensing, collecting; and internal management take up the majority of our work. The Strategic Priorities do however represent key policy based tactics that fit into an overall directional shift or theme for the organization.
NOW These are projects and initiatives of highest priority with fixed dates for milestones which Council would like to see completed in 2014.
AGENDA ITEM #17.A. NEXT Page 114 of 119 These Priorities are ideally meant to be undertaken as the NOW Priorities are completed, thereby moving them up to NOW status accordingly. That said, some of the NEXT Priorities are already underway, and there are inherent milestones that must be met in the 2014 year for all of them.
ADVOCACY These are Council-only political lobbying initiatives with other entities and levels of government to achieve strategic positioning for the community on economic and equity grounds.
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ORIGINAL NOW PRIORITIES FULLY OR SUBSTANTIALLY COMPLETE
Project or Prescribed General Intent Why Do It? Completion Summary Initiative Milestone Future Capital Determine number, Asset Management Analysis has revealed areas in Provide to 100% Project Planning cost, and potential town in need of utility and road renewals to Council by and Funding timing of maintain long term services. A new federal November Per staff recommendations and Council infrastructure infrastructure grant program is anticipated to be 2013. priorities a firm list of projects have been renewal projects for announced in 2014 with application criteria. We identified for application to the New Canada inclusion in grant need to be ready and clear on what we need to apply Building Fund. applications. for and how we will pay for it.
British Determine fate With Golden Area Initiatives no longer receiving Options to 100% with ongoing implications. Columbia (ownership/operati funding and with no managerial presence, its consider Visitor Centre on) of building. singular role is now to maintain the building it by GAI has restructured and simplified, now Options owns. Ownership and management of the building December being only a building owner/manager. The must be determined over the short and long term. 2013. CAO is also the administrative authority and through third party assistance will maintain rental agreements and building management for the time being.
Economic Determine a new The town and regional district determined such Decision 100% Development model for delivery services through a third party delivery model would by Service Delivery other than the past be terminated. Council believes the service still November Following 6 months of select committee Options 10 years. valuable and wishes to continue a funding and 2013. work and reporting, negotiations for joint accountability partnership with the regional district. service continuation with the CSRD failed Service delivery through this partnership by other and no specific service now exists. Limited means needs investigation and a proposal by default activity now lies with staff.
Council to follow. AGENDA ITEM #17.A.
Page 115 of 119 Capital Priority Determine which Linked to one of the NOW projects, this priority No 100% with caveats. Funding infrastructure assumes this process will continue throughout the original renewal projects are year as Council determines what it can afford, milestone While Council has approved projects for the highest priority where the money will come from, a timeline for identified. planning and implementation for application and how they will completion, and what gets approved through the to the NCBF, program parameters may be funded upcoming New Canada Building Fund. affect the scope and nature of applicability, and require reshuffling of project priorities and their components. Staff is awaiting program standards to determine this.
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Council Priorities
Project or Prescribed General Intent Why Do It? Completion Summary Initiative Milestone
Permissive Tax Determine the Where permitted by law, Council has always 100% Establish 100% Exemption rationale for giving exempted places of worship and other non-profit policy by Policy certain tax owned or operated properties from taxation. It June of 2014 Policy adopted. Application adjudication exemptions – or not was about $60,000 in 2013 – about 1.5% of annual prior to currently underway. - in a revised policy. tax revenue. Should this continue? Should it stop? applications Should it be something in between? going out for 2015 exemptions. Kicking Horse Determine how For nearly the past decade, cultural services have Make 100% Culture Funding funding for cultural been annually funded jointly between the town determination services will be and regional district ($60,000 each per year). This by mid 2014. Staff submitted reports and letters to funded after 2014. year it’s funded through EOF (non taxation) initiate the process. monies which may not be a long term solution. At stake – whether a continuing partnership with the CSRD Board endorsed Council CSRD will remain, whether cultural services recommendation to commit 3 years of funding will continue and in what form, and where EOF funding toward cultural services. the money will come from.
Utility User Determine Utilities (water and sewer) should ideally be “self Provide 100% Fees appropriate liquidating” – with fees balancing the cost of their options for residential utility service. Annual rates should cover all operational adequate fee Gap analysis complete; Council passed fee rates. costs, debt servicing, and future renewal project adjustments renewed bylaw and rates for a three year costs. Ours do not. So taxes subsidize them. Our for bylaw term. current rate bylaw expires at the end of 2014. changes by December 2014.
Service Capacity Determine under Local governments continually struggle to define By end of 100% AGENDA ITEM #17.A. Review the current staffing their role within a community and how expansive 2014. regime how much it should be. Ultimately this is controlled by the CAO presented Council budget Page 116 of 119 is really possible to number of people that can do the work. How proposition for 2015 staff levels tempered do. much can we do? What is our limit? by current and anticipated budget constraints.
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Council Priorities
REMAINING NOW PRIORITIES
Project or Council Completion Initiative Prescribed Progress (‘*’ indicates a former General Intent Why Do It? Milestone NEXT Priority) Zoning Bylaw Amend the zoning bylaw Clear discontent in neighbourhood for current zoning Begin process January 30% Amendments terms and conditions in the 9th criteria. Inconsistent and debatable zoning criteria for 2014. Street North Area current uses. Opportunity for area specific planning Conceptual design process including proposed street upgrades. for the road re- engineering complete. Individual stakeholder contacts initiated; larger engagement delayed due to emergent planning issues. New Reserve Restructure the town’s reserve The town’s current assemblage of reserves needs review in Completion by 20% Policy accounts to meet legal number, purpose, deposit and withdrawal standards, and September 2014 requirements and align with consistent use. A complete restructuring will provide much Staff has begun council priorities. needed alignment with Council priorities and assurance in informal annual budgetary planning. discussions to date to meet milestone. Unforeseen new initiatives and recurring processes have delayed the
project. AGENDA ITEM #17.A.
Page 117 of 119
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NEXT PRIORITIES
Project or Initiative General Intent Timeframe Why Do It? Recreation Cost Determine fair pricing By end of 2014 have the Setting the pricing for public programs and facilities use is a bit of black Recovery for recreation services ability to begin such magic – based on traditional pricing, what other communities charge, based upon the level of discussions as better user encouraging use, yet trying to get some payback on the cost of operations. recovery targeted to stats will be Council would eventually like to formally establish certain recreation operate facilities and forthcoming. services and with them a reasonable level of cost recovery to rationalize provide programming. the fee for service and by how much general taxation subsidizes them.
Project Update: Statistics for the pool have assisted Council in determining appropriate rates. New bylaws have set rates and permitted flexibility for rate setting by staff. Direct management of the Mount 7 Rec Plex has introduced a new consideration in this initiative. Increased promotion, streamlining of bookings, and centralized management of facilities will continue to build rationale cases for program pricing, asset planning, shared service provision, and better cost recovery.
Long Term Financial Begin knowledge and Begin the preparation for Legislation requires municipalities to annually approve a 5-year financial Plan data accumulation to a plan by end of 2014. plan, but it is becoming increasingly clear that plans as much as 4 times plan for decades. this term are needed to fully prepare for future infrastructure renewal and plan for long term community visions.
Project Update: Various cyclical (budget, reporting, audit, PTE policy) and new tasks (rec facility costing directives, infrastructure planning) have delayed meaningful implementation. Successful recruitment of a previously AGENDA ITEM #17.A. approved position by Council in 2015 will enable a return to this initiative. Page 118 of 119
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ADVOCACY (Council Implemented) PRIORITIES
Initiative Why Consider It? Progress Report Regional The population between Golden and Area “A” of the CSRD is split Council has submitted a letter of intent to the CSRD board Collaboration roughly 50/50. The municipality logically provides a host of services indicating that a discussion concerning the scope and nature and amenities for the residents of both jurisdictions. One would of shared services is a priority. expect therefore that taxpayers from both jurisdictions would support their provision. And they do with the arena, the cemetery, Staff have prepared a preliminary assessment of all pertinent emergency program, operating the airport, and (formerly) with facilities and services to aid in this discussion, including long economic development and cultural services. term asset values, depreciation, and operating costs.
What the taxpayers of Area “A” pay nothing for is in the operation 2015 application of EOF to pool operations is viewed as of the pool, the spray park, Rec Plex, ball and soccer fields, skate recognition of shared service potential for this facility. park, Civic Centre, and capital projects at the airport as examples. Acknowledgment of a more formalized agreement for Council feels it would like to change this arrangement. museum funding has been given.
Destination Promoting our community to its full potential to include all we are No substantial activity has been undertaken at this time. Marketing and maximize partnerships is important to Council, and it plans on ensuring important collaboration between all stakeholders involved in this occurs.
Trans Canada A Council and community economic development priority for Letters to the Federal and Provincial governments have been Twinning decades, the work in our area is far from over and Council will sent, complimenting recent announcements and encouraging continue to lobby the Province and the Federal Government to continued improvements to the highway within our commit funding toward Highway 1 in four laning its length from the immediate region. Council met directly with MOTI staff at Alberta border west. UBCM and the mayor has made representation at the “BC On the Move” consultation session.
Highway 95 Bridge Built in 1952, the aged highway bridge over Gould’s Island has been Council again me directly with executive staff at the 2014
on Council’s radar for years, pressuring the Province to not only UBCM convention in part to solicit the Province’s continued AGENDA ITEM #17.A. replace and redesign it, but straighten the crossing. Doing so would consideration of this initiative.
Page 119 of help traffic flow, improve safety, and could potentially change the face of our downtown in opening up more pedestrian based planning by realigning the highway corridor.
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