2018 Statement of Financial Information Columbia Shuswap Regional District - May 2017 1 Columbia Shuswap Regional District Statement of Financial Information Approval The undersigned represents the Board of Directors of the Columbia Shuswap Regional District and approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. ^Vvov^_. Rhona Martin Chair, Columbia Shuswap Regional District Date: ra i^,7^i^ Prepared under the Financial Information Regulation, Schedule 1, subsection 9(2) Columbia Shuswap Regional District Management Report The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with generally accepted accounting principles for British Columbia Regional Districts, and the integrity and objectivity of these statements are management's responsibility. Management is also responsible for all the statements and schedules, and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements. Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced. The Board of Directors is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control, including reviewing and approving the financial statements. The external auditors, BDO Canada LLP, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the regional district's system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly. On behalf of the Columbia Shuswap Regional District, [JLTC^ JodFPierce Manager, Financial Services Date: a^ is, ^^ Prepared under the Financial Information Regulation, Schedule 1, subsection 9(3) Columbia Shuswap Regional District Schedule of Guarantee and Indemnity Agreements The Columbia Shuswap Regional District has not given any guarantees or indemnities under the Guarantees and Indemnities regulation. • Prepared under the Financial Information Regulation, Schedule 1, subsection 5(4) Statement of Severance Agreements There were no severance agreements made between the Columbia Shuswap Regional District and its non-unionized employees during fiscal year 2018. • Prepared under the Financial Information Regulation, Schedule 1, subsection 6(8) Statement of Financial Information Approval The undersigned, as authorized by the Financial Information Regulation, Schedule 1, subsection 9(2), approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. uuc^ JodVPierce, CPA, CGA Manager, Financial Services Date:^/ 12-/i^ Prepared under the Financial Information Regulation, Schedule 1, subsection 9 Columbia Shuswap Regional District SCHEDULE OF REMUNERATION AND EXPENSES - 2018 EXPENSES PAID TO NAME REMUNERATION AND ON BEHALF OF: (Inclusive of Taxable Benefits) 1: ELECTED OFFICIALS BROOKS-HILL, David Director, Area B (October - December) 2,502 1,706 CANNON, Debra Alternate Director, City of Salmon Arm (October - December) 326 30 CATHCART, Karen Director, Area A 21,356 7,206 CROSS, Steven Alternate Director, City of Revelstoke (October - December) 200 25 DEMENOK, Paul Director, Area C 27,243 13,196 DIES, Jennifer Alternate Director, Area C (October - December) 208 43 ELIASON, Chad Director, City of Salmon Arm 14,056 178 FLYNN, Kevin Director, City of Salmon Arm 14,519 386 KNAAK, Stephanie Alternate Director, Electoral Area A 955 596 LAVERY, Tim Alternate Director, City of Salmon Arm 1,400 145 MAKAYEV, Malcolm Alternate Director, District of Sicamous 726 50 MARTIN, Rhona Chair, Area E 56,342 14,978 MCKEE, Mark Director, City of Revelstoke (January - October) 13,573 1,571 MISSEGHERS, Robert Alternate Director, Area F (January - October) 6,552 905 MORGAN, Larry Director, Area F (January - October) 14,966 3,475 MOSS, Caleb Director. Town of Golden 14,623 1,785 OSZUST, Ron Alternate Director, Town of Golden 660 1,095 PARKER, Loni Director, Area B (January - October) 22,568 7,140 PARKIN, Andrew Alternate Director, Area B (October - December) 469 440 RYSZ, Terry Director, District of Sicamous 14,711 642 SIMPSON, Jay Director, Area F (October - December) 2,644 691 STUART, Doug Alternate Director, Area B (January - October) 200 SULZ, Gary Director, City of Revelstoke (October - December) 1,967 512 TALBOT, Rene Director, Area D 29,285 13,311 TARRY, Jeffrey Alternate Director, Area F (October - December) 200 25 WALLACE-RICHMOND, Louise Alternate Director, City of Salmon Arm (January • October) 800 25 TOTAL - ELECTED OFFICIALS $ 263,050 1_ 70,156 EMPLOYEES EARNING MORE THAN $75,000 CHRISTIE, Gerald Manager, Development Services 125,259 7,099 COUBROUGH, Sean Assistant Regional Fire Chief 104,176 8,547 CYR, Robyn Manager, Shuswap Tourism/Economic Development Officer 101,723 15,254 DODD, Dennis Utilities Coordinator 79,971 1,694 HAMILTON, Charles Chief Administrative Officer 230,226 8,159 HAINES, Sheena Deputy Treasurer, Financial Services 93,854 3,669 KASSA, Hamish Environmental Services Coordinator 78,248 5,335 LANGLOIS, Terry Team Leader, Utilities 97,345 2,199 MOONEY, Darcy Manager, Operations Management 134,214 3,216 NITCHIE, Ryan Team Leader, Community Services 88,340 5,664 PAIEMENT, Corey Team Leader, Development Services 109,354 1,546 PASSMORE, Dan Senior Planner 76,454 174 PAYNE, Brad Manager, IT/GIS Services 94,284 1,946 PIERCE, Jodi Manager, Financial Services 132,927 4,198 SHYKORA, Lynda Deputy Manager, Corporate Administration Services 94,241 182 SUTHERLAND, Derek Team Leader, Protective Services 116,001 4,982 VAN NOSTRAND, Ben Team Leader, Environmental Health Services 94,352 2,948 WALKER, Isaac Waste Management Facilities Superintendent 78,040 3,670 TOTAL - SPECIFIED EMPLOYEES 1,929,009 $ 80,483 CONSOLIDATED TOTAL of all Other Employees (i.e. earning less than $75,000) 2,323,274 66,353 TOTAL.EMPLOYEES 4,252,282 146,836 Prepared under the Financial Information Regulation, Schedule 1, section 6(2), (3), (4), (5) and (6) Columbia Shuswap Regional District 3: RECONCILIATION OF REMUNERATION AND EXPENSES FOR THE YEAR 2018 Total Remuneration - Elected Officials $ 263,050 Total Remuneration - Other Employees 4,252,282 SUBTOTAL: 4,515,333 RECONCILING ITEMS Non taxable benefits, employer portion of statutory deductions and accruals 919,232 TOTAL PER CONSOLIDATED STATEMENT OF FINANCIAL $ 5,434,565 ACTIVITIES - EXPENDITURES (Note 13)* *Note 13: Expenditures by Object - part of Salaries, Wages and Benefits / Travel Prepared under the Financial Information Regulation, Schedule 1, section 6 (2), (3), (4), (5) and (6) Columbia Shuswap Regional District SCHEDULE OF PAYMENTS FOR THE PROVISION OF GOODS AND SERVICES - 2018 SCHEDULE - A: AMOUNTS EXCEEDING $25,000 1089472 BC LTD. 60,590 478868 BC LTD. 0/A MCDIARMID CONSTRUCTION 633,027 A & B CONTRACTING (620241 BC LTD.) 453,753 ADVANTAGE ROOFING LTD 27,825 ASPHALT VALLEY PAVING SERVICES 94,088 ASSOCIATED FIRE & SAFETI' 112,381 BC HYDRO 315,739 BILL'S BOTTLE DEPOT LTD. 102,380 BKC INC 175,350 BLACK PRESS GROUP LTD. 67,259 BRUCE LANDSCAPING AND EXCAVATING 41,040 BWP CONSULTING INC 85,491 C CAN STORE INC. 51,266 C. JANZEN MANAGEMENT 40,216 C.MUNK MANAGEMENT 107,978 CDW CANADA INC. 75,217 CEDARDALE ENTERPRISES LTD 75,554 CITY ELECTRIC SUPPLY 37,081 CIT/ OF SALMON ARM 31,262 CIT/ OF SURREY 62,024 CITA/IEW A DIVISION OF N HARRIS 30,959 CLEANSITE MANAGEMENT 181,929 COPPER ISLAND DIVING 26,192 CUPE LOCAL 1908 48,979 DESTINATION THINK!PROFESSIONAL 184,384 DICK LUCKY 30,000 ESRI CANADA LTD. 59,541 EXECUTIVE FLIGHT CENTRE 303,015 FIRESTORM ENTERPRISES LTD 25,668 FLETCHER PAIN E ASSOCIATES LTD. 38,619 FLYING W TRAIL RIDES LTD. 43,701 FORTIS BC - NATURAL GAS 25,338 FRASER BASIN COUNCIL SOCIETY 26,290 GENTECH ENGINEERING INC. 171,886 GOLDEN BOTTLE DEPOT 27,950 GOLLING GARRY 27,634 HIGH IMPACT SIGNS & DESIGNS 25,758 INSURANCE CORPORATION OF B.C. 73,159 INTERCITY RECYCLE LTD. 72,497 INTERIOR RADIATION PROTECTION SERVICES 79,065 INTERIOR UTILITY MANAGEMENT 565,152 JC KING CONTRACTING ING 27,935 K9 CONTROL 46,905 KERR WOOD LEIDAL ASSOCIATES LTD. 88,757 KYLE DEARING CONSULTING 60,461 LARCH LANDSCAPE ARCHITECTURE 35,132 LAVERNE TURNER CONTRACTING LTD. 31,111 LB CHAPMAN CONSTRUCTION LTD. 483,646 LESSARD EXCAVATING LTD. 68,477 LIDSTONE & COMPANY 98,010 MCELHANNEY CONSULTING SERVICES LTD. 115,393 MEARL'S MACHINE WORKS LTD. 41,713 MINISTER OF FINANCE 57,701 MORROW BIOSCIENCE LTD. 128,875 MOUNCE HOLDINGS INC. 102,884 MOUNTAIN SIDE EARTHWORKS LTD. 191,724 MOUNTAIN VIEW ELECTRIC LTD. 41,128 MUNICIPAL INSURANCE ASSOC. OF B.C. 234,115 MURDY&MCALLISTER 91,025 MURRAY HILLSON LOGGING LTD. 628,070 NEWFOUND LANDSCAPING CORP. 106,887 OLSON PROJECTS LTD. 175,128 ON GRADE CONSTRUCTION 26,542 OPUS INTERNATIONAL CONSULTANTS (CANADA) 105,593 PACIFIC BLUE CROSS 269,162 PEARSON TRANSPORT LTD. 47,021 PENSION CORPORATION 671,484 PHOENIX BENEFITS SOLUTIONS INC. 39,408 PUTNEYREX 33,818 Columbia Shuswap Regional District SCHEDULE OF PAYMENTS FOR THE PROVISION OF GOODS AND SERVICES - 2018 SCHEDULE - A: AMOUNTS EXCEEDING $25,000 R.B.W. FORESTRY & LANDSCAPE CO 100,738 RAMTECH