Regional District of Central Kootenay Financial Statements For 2013

REGI
R ONA AL DISTR
RICT
OF CEN
NTRA
AL KO
OOTTENA
AY
Nellson, BC
FINANC
CIAL STA
ATEM
MENTTS
Deccemb
ber 311, 20113
REGIONAL DISTRICT OF CENTRAL KOOTENAY
INDEX TO
FINANCIAL STATEMENTS
December 31, 2013
PAGE
MANAGEMENT REPORT 1
THE INDEPENDENT AUDITORS' REPORT 2
CONSOLIDATED FINANCIAL STATEMENTS
Exhibit 1 - Consolidated Statement of Financial Position 4
Exhibit 2 - Consolidated Statement of Operations 5
Exhibit 3 - Consolidated Statement of Changes in Net Debt 6
Exhibit 4 - Consolidated Statement of Cash Flows 7
Exhibit 5 - Notes to Consolidated Financial Statements 8
SUPPLEMENTARY INFORMATION
STATEMENTS
A - Balance Sheet - Capital Funds 19
B - Investment in Capital Assets - Capital Funds 20
C - Balance Sheet - Reserve Funds 21
D - Balance Sheet - Operating Funds 24
E - Summary of Surpluses 25
F - Revenue and Expenditure 31

FINANCIAL STATEMENTS - DECEMBER 31, 2013
SCHEDULES: REVENUE AND EXPENDITURE
1 - Debenture Debt 43
REVENUE AND EXPENDITURE FOR SERVICES
Service 101 - General Administration Services 45

Service 102 - Discretionary Grants (Grants-in-aid) 48
Service 103 - General Government - Electoral Areas 49
Service 104 - GIS 50
Service 105 - Protective Inspections 51
Service 106 - Planning and Land Use 52
Service 107 - Community Sustainability 53
Service 108 - Community Development 54
Service 110 - Columbia Basin Trust Funding Initiative 55
Service 111 - Community Works Funding 56
Service 112 - Feasibility Study Service 57
Service 115 - Engineering and Environmental Services 58
Service 140 - Economic Development Services - Area A 59
Service 141 - Economic Development Services - Creston and Areas B & C 60
Service 142 - Economic Development Services - Kaslo and Area D 61
Service 143 - Economic Development Services - Nelson and Areas E & F 62
Service 144 - Economic Development Services - Salmo and Area G 63
Service 145 - Economic Development Services
- New Denver, Silverton, Slocan and Area H 64
Service 146 - Economic Development Services - Lower Arrow, Areas I & J 65
Service 147 - Economic Development Services - Upper Arrow, Area K 66
Service 149 - Economic Development Services
- Municipalities and Electoral Areas on West Side of Kootenay Lake except
Area F 67
Service 170 - Advisory Planning Commission - Area A 68
Service 171 - Advisory Planning Commission - Area B 69
Service 172 - Advisory Planning Commission - Area C 70
Service 173 - Advisory Planning Commission - Area D 71
Service 174 - Advisory Planning Commission - Area E 72
Service 175 - Advisory Planning Commission - Area F 73
Service 176 - Advisory Planning Commission - Area G 74
Service 177 - Advisory Planning Commission - Area H 75
Service 178 - Advisory Planning Commission - Area I 76
Service 179 - Advisory Planning Commission - Area J 77
Service 180 - Advisory Planning Commission - Area K 78
Service 209 - Fire Protection Services - Ainsworth/Woodbury 79
Service 210 - Fire Protection Services - Kaslo, Defined Portion of Area D 80
Service 211 - Fire Protection Services - Defined Portion of Area A, Riondel 81
Service 212 - Fire Protection Services - Defined Portion of Areas A & C, Wynndel 83
Service 213 - Fire Protection Services - Defined Portion of Area B, Lister 85
Service 214 - Fire Protection Services
- Defined Portion of Areas B & C, Creston Contract 87
Service 215 - Fire Protection Services - Defined Portion of Area D, Kaslo Contract 88
Service 216 - Fire Protection Services - Defined Portion of Area E, Blewett Contract 89
Service 217 - Fire Protection Services - Defined Portion of Area F, North Shore 90
Service 218 - Fire Protection Services - Defined Portion of Area G, Salmo Contract 92
Service 219 - Fire Protection Services - Defined Portion of Area G, Ymir 93
- Defined Portion of Area I, Tarrys / Pass Creek 94
REVENUE AND EXPENDITURE FOR SERVICES (continued) PAGE

- Defined Portion of Electoral Area J, Robson / Raspberry 96
Service 223 - Fire Protection Services - Defined Portion of Area K, Nakusp Contract 97
- Defined Portion of Area H, New Denver Contract 98
- Defined Portion of Areas E & F, Balfour, Harrop and Proctor 99
Service 226 - Fire Protection Services - Defined Portion of Area H, Slocan Valley 101
Service 227 - Fire Protection Services - Fauquier Fire Service 103
- Defined Portion of Areas E & F, Beasley / Blewett 104
Service 229 - Fire Protection Services - Defined Portion of Area J, Ootischenia 106
- Defined Portion of Area J, Hudu Valley Contract 107
Service 231 - Fire Protection Services - Defined Portion of Area J, Fairview Contract 108
Service 232 - Fire Protection Services - Defined Portion of Area B, Yahk-Kingsgate 109
Service 233 - Jaws of Life Service - Area I & J 111
Service 234 - Jaws of Life Service - Kaslo and Area D 112
Service 240 - Jaws of Life Service - Salmo and Area G 113
Service 242 - Jaws of Life Service - Creston and Areas A, B & C 114
Service 245 - Jaws of Life Service - Search and Rescue - Nakusp and Area K 115
Service 246 - Jaws of Life Service - Search and Rescue
- Nelson and Salmo EFG 116
Service 247 - Jaws of Life Service - Castlegar 117
Service 250 - Emergency Communication 911 118
Service 251 - Emergency Program Service - Creston and Areas A, B & C 119
Service 252 - Emergency Program Service - Salmo and Area G 120
Service 253 - Emergency Program Service - Nakusp and Area K 121
Service 254 - Emergency Program Service - Nelson and Areas E & F 122
Service 255 - Emergency Program Service - Silverton, Slocan and Area H 123
Service 256 - Emergency Program Service - Kaslo and Area D 124
Service 257 - Emergency Program Service - Areas I & J 125
Service 259 - Consolidated Emergency Services 126
Service 260 - Dyking - Defined Portion of Areas B & C, Goat River 127
Service 265 - Drainage - Defined Portion of Area A, Riondel 128
Service 341 - Street Lighting - Defined Portion of Area A, Riondel 129
Service 342 - Street Lighting - Defined Portion of Area G, Ymir 130
Service 343 - Street Lighting - Defined Portion of Area H, South Slocan 131
Service 344 - Street Lighting - Defined Portion of Area I, Brilliant 132
Service 345 - Street Lighting - Defined Portion of Area J, Robson 133
Service 346 - Street Lighting - Defined Portion of Area K, Edgewood 134
Service 347 - Street Lighting - Defined Portion of Area I, Voykin Subdivision 135
Service 348 - Street Lighting - Southern Slocan Valley 136
Service 401 - Noise Control - Electoral Area J 137
Service 421 - Cemeteries - Creston and Areas A, B & C 138
Service 424 - Cemeteries - Areas E & F 139
Service 425 - Nakusp and Defined Portion of Area K 140
Service 426 - Cemeteries - New Denver, Silverton and Defined Portion of Area H 141
Service 427 - Cemeteries - Defined Portion of Area H 142
Service 435 - Animal Control - Defined Portion of Area I, Brilliant 143
Service 436 - Animal Control - Defined Portion of Area J 144
Service 437 - Animal Control - Nakusp and Defined Portion of Area K 145
Service 438 - Animal Control - Areas E & F 146
Service 468 - Sterile Insect Control - Creston and Defined Portion of Areas A, B & C 147
Service 469 - Mosquito Control - Defined Portion of Area D 148
Service 470 - Mosquito Control - Defined Portion of Area D, Pineridge 149
Service 488 - Untidy and Unsightly Properties - Area I 150
Service 489 - Untidy and Unsightly Properties - Area J 151
Service 490 - Untidy and Unsightly Properties - Area E 152
Service 491 - Untidy and Unsightly Properties - Area F 153
Service 492 - Untidy and Unsightly Properties - Area G 154
Service 493 - Untidy and Unsightly Properties - Area B 155
Service 550 - Refuse Disposal - Eastern Subregion - Creston and Areas A, B & C 156
Service 552 - Refuse Disposal - Central Subregion
- Nelson, Salmo, Kaslo, and Areas D, E, F & G 158
Service 554 - Refuse Disposal - Western Subregion
- Castlegar, Slocan, Silverton, New Denver, Nakusp, Area H, I, J & K 160
Service 556 - Riondel Refuse Transfer - Defined Portion of Area A 162
Service 565 - Septage Treatment Facility - Western Subregion 163
Service 610 - Museum and Archives - Creston and Areas A, B & C 164
Service 611 - Museum and Archives - Salmo and Area G 165
Service 621 - Public Library Services
- Creston, Areas B & C, and Defined Portion of Area A 166
Service 622 - Public Library Services - Kaslo and Defined Portion of Area D 167
Service 623 - Public Library Services - Salmo and Defined Portion of Area G 168
Service 624 - Public Library Services - Nakusp and Defined Portion of Area K 169
Service 625 - Public Library Services - Area J 170
Service 626 - Public Library Services - Area I 171
Service 627 - Public Library Services - Area F 172
Service 628 - Public Library Services - Area H 173
Service 630 - Regional Parks - Creston and Areas B & C 174
Service 632 - Regional Parks - Nelson, Salmo and Areas E, F & G 175
Service 633 - Regional Parks - Slocan, Silverton, New Denver and Area H 177
Service 636 - Regional Parks - Area A 178
Service 637 - Riondel Recreation Lands and Parks - Defined Portion of Area A 179
Service 638 - Recreation Area - Defined Portion of Areas E & F 180
Service 639 - Summit Lake Ski Hill
- Nakusp, New Denver, Silverton, Area K & Defined Portion of Area H 181
Service 641 - Recreation Facilities - Defined Portion of Area A, Riondel 182
Service 642 - Ymir Community Hall - Defined Area G 183
Service 643 - Recreation Facilities - Defined Portion of Area F, North Shore Hall 184
Service 644 - Recreation Facilities - Defined Portion of Area K, Burton Hall 185
Service 645 - Recreation Facilities - Defined Portion of Area K, Fauquier 186

Service 646 - Recreation Facilities - Defined Portion of Area H, South Slocan Hall 187
Service 647 - Salmo Wellness Centre - Area G 188
Service 648 - Castlegar and District Youth Centre
- Area I and Defined Portion of Area J 189
Service 650 - Crawford Bay Beach and Hall - Defined Area A 190
Service 651 - Salmo Valley Youth & Community Centre - Salmo and Area G 191
Service 660 - T.V. Society - New Denver, Silverton and Defined Portion of Area H 192
Service 661 - T.V. Society - Slocan and Defined Portion of Area H 193
Service 681 - Recreation Centre - Kaslo and Defined Portion of Area D, Kaslo Arena 194
Service 682 - Castlegar and District Community Complex, Castlegar and Areas I & J 195
Service 684 - Nakusp and District Recreation Centre
- Nakusp and Defined Portion of Area K 197
Service 685 - Creston and District Community Complex
- Creston, Area B and Defined Portion of Area A and C 198
Service 697 - Swimming Pool - Salmo and Area G 200
Service 698 - Nelson and District Community Complex
- Nelson, Area F and Defined Portion of Area E 201
Service 699 - Castlegar and District Aquatic and Fitness centre
- Castlegar, Area J and Defined Portion of Area I 203
Service 784 - Recreation Commission No. 4 - Nakusp and Defined Portion of Area K 205
Service 786 - Recreation Commission No. 6
- New Denver, Silverton and Defined Portion of Area H 206
Service 787 - Recreation Commission No. 7 - Salmo and Area G 207
Service 788 - Recreation Commission No. 8 - Slocan and Defined Portion of Area H 208
Service 789 - Recreation Commission No. 9 - Defined Portion of Area A 209
Service 790 - Recreation Commission No. 10 - Defined Portion of Area E 210
Service 801 - Paratransit Services - Nelson and Area 211
Service 805 - Transit Utility Operating - Castlegar and Area 212
Service 807 - Transit Utility Operating - Creston and Area 213
Service 808 - Paratransit Services - Kaslo and Area 214
Service 809 - Paratransit Services - Nakusp and Area 215
Service 810 - Paratransit Services - North Shore and Slocan Valley 216
Service 811 - Paratransit Services - Kootenay Lake West 217
Service 831 - Airport - Creston and Areas A & B 218
Service 921 - Water Utility Operating - Riondel 219
Service 922 - Water Utility Operating - Sanca Park 221
Service 923 - Water Utility Operating - Lister 222
Service 924 - Water Utility Operating - Ymir 223
Service 925 - Water Utility Operating - South Slocan 224
Service 926 - Water Utility Operating - Macdonald Creek 225
Service 927 - Water Utility Operating - Lucas Road 226
Service 928 - Water Utility Operating - Duhamel Creek 227
Service 929 - Water Utility Operating - Denver Siding 228
Service 930 - Water Utility Operating - Erickson 229
Service 931 - Water Utility Operating - Arrow Creek 231
Service 932 - Water Utility Operating - Burton 233
Service 933 - Water Utility Operating - Edgewood 234
Service 934 - Water Utility Operating - Fauquier 235
Service 935 - Water Utility Operating - Balfour 237
Service 936 - Water Utility Operating - West Robson 239
Service 937 - Water Utility Operating - Woodland Heights 241
Service 938 - Water Utility Operating - Grandview 242
Service 939 - Water Utility Operating - Woodbury 243
Service 940 - Water Utility Operating - Roseberry 244
Exhibit "1"

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As at December 31, 2013
2013 2012
FINANCIAL ASSETS
Cash and temporary investments (note 2) $ 35,245,021 $ 30,426,834
Account receivable 1,473,980 1,829,324
Grants receivable 15,223 10,860
Provincial emergency funding receivable 184,458 1,092,462
Disaster financial assistance receivable - 298,700
Due from member municipalities (note 4) 25,237,351 23,919,869
Due from member municipalities-accrued interest 261,990 240,893
62,418,023 57,818,942
LIABILITIES
Accounts Payable and accrued liabilities 2,861,204 3,405,552
Accrued interest payable - M.F.A. 563,876 521,659
Landfill closure and post closure costs accruals (note 5) 4,811,412 4,227,473
Capital Lease Obligations (note 6) 1,499,209 1,338,947
Debenture Debt MFA (note 7) 60,740,256 57,457,689
Deferred revenue (note 8) 4,849,174 4,353,525
75,325,131 71,304,845
NET DEBT (Exhibit "3") (12,907,108) (13,485,903)
NON-FINANCIAL ASSETS
Works-in-progress (note 9) 4,785,061 6,633,235
Tangible capital assets (note 10) 86,141,764 82,785,849
Assets under capital lease (note 10) 2,448,766 2,132,090
Inventory of supplies 124,228 124,228
Advances and prepaid expenses 372,770 294,901
93,872,589 91,970,303
ACCUMULATED SURPLUS $ 80,965,481 $ 78,484,400
SURPLUS BALANCES
Unrestricted $ 4,172,899 $ 3,209,696
Restricted reserve funds (note 12) 20,419,105 18,600,297
Equity in tangible capital assets (note 13) 56,373,477 56,674,407
$ 80,965,481 $ 78,484,400
CONTINGENT LIABILITIES (note 15) -

COMMITMENTS (note 16)
Chief Financial Officer
4
Exhibit "2"
CONSOLIDATED STATEMENT OF OPERATIONS

For the year ended December 31, 2013
Budget Actual Actual

2013 2013 2012
REVENUE
Tax Levy $ 24,085,229 $ 24,083,793 $ 22,390,522
User Fees 7,004,226 7,915,408 7,444,653
Grants and donations 3,337,874 4,630,572 4,265,934
Water system donations - - 1,102,598
Interest earnings 20,400 272,094 172,154
Rental revenue 509,491 496,190 505,663
Permit fees and contract revenue 542,304 588,292 476,770
Cost recoveries 356,505 862,924 1,806,897
Interest earnings - Capital funds - 257,506 218,265
Interest earnings - Reserve funds - 209,867 242,252
Sale of materials 22,467 20,709 21,950
Committed funding - Columbia Basin Trust 1,289,757 1,283,165 1,181,476
Gain on disposal of equipment 38,702
37,168,253 40,659,222 39,829,134
EXPENSES
Legislative - directors expenses 976,704 868,021 875,190
Administration services 1,909,016 1,545,103 1,481,025
Wages and employees benefits 12,303,909 11,248,077 11,094,799
Provision for Landfill closure and post closure costs - 583,939 1,935,148
Operations 5,727,205 5,706,487 6,550,981
Buildings - operation and maintenance 1,873,479 1,840,304 1,783,734
Vehicles - operations and maintenance 956,905 711,209 679,835
Equipment - operation and maintenance 710,559 542,969 504,227
Information systems 482,590 325,712 282,355
Financial services grant 2,575,131 2,952,625 2,913,356
Services contracted out 5,729,513 4,090,481 3,862,184
Debt services charges - interest and exchange 1,843,060 1,873,646 1,774,847
Committed funding - Columbia Basin Trust 1,228,340 1,207,851 1,188,479
Amortization - 4,681,719 4,272,953
Loss on disposal of equipment - 122,806
36,316,411 38,178,141 39,321,919
ANNUAL SURPLUS (DEFICIT) (note 17) 851,842 2,481,081 507,215
ACCUMULATED SURPLUS, BEGINNING OF YEAR 78,484,400 77,977,185
ACCUMULATED SURPLUS, END OF YEAR $ 80,965,481 $ 78,484,400
5
Exhibit "3"
CONSOLIDATED STATEMENT OF CHANGES IN NET DEBT

Actual Actual
2013 2012
ANNUAL SURPLUS $ 2,481,081 $ 507,215
Acquisition of tangible capital assets (1,903,336) (4,568,673)

New capital leases in the year (576,341) -
Amortization of tangible capital assets including leases 4,681,719 4,272,953
Increase in Works-in-progress net of transfer (4,070,962) (667,499)
Net book value of sold and donated vehicles 44,503 285,080
(1,824,417) (678,139)
Increase in supplies inventories - (2,993)

Increase in prepaid expense (77,869) (145,679)
(77,869) (148,672)
CHANGE IN NET FINANCIAL ASSETS/NET DEBT 578,795 (319,596)
NET FINANCIAL ASSETS/NET DEBT AT BEGINNING OF YEAR (13,485,903) (13,166,307)
NET FINANCIAL ASSETS/NET DEBT AT END OF YEAR $ (12,907,108) $ (13,485,903)
6
Exhibit "4"
CONSOLIDATED STATEMENT OF CASH FLOWS

2013 2012
OPERATING ACTIVITIES
Annual surplus (deficit) $ 2,481,081 $ 507,215
Non-cash items
Amortization 4,681,719 4,272,953
Loss on equipment donated 58,806
Gain on disposal of equipment (38,702)
Capital donation of water systems (992,365)
PST adjustment on assets under capital lease (5,404) 61,951
Actuarial adjustments (257,506) (218,265)
Changes in prepaid expenses (77,869) (145,679)
Changes in inventory of supplies - (2,993)
4,302,238 3,034,408
Changes to financial assets
Accounts receivable 1,557,685 (1,884,497)
Other receivables (21,097) (37,853)
1,536,588 (1,922,350)
Changes to financial liabilities
Accounts payable and accrued liabilities (544,348) 618,284
Loans payable - (2,100,000)
Landfill closure & post closure costs accruals 583,939 1,935,148
Accrued interest 42,217 69,264
Deferred revenue 495,649 565,366
577,457 1,088,062
Cash Provided By Operating Activities 8,897,364 2,707,335
CAPITAL TRANSACTIONS
Acquisition of tangible capital assets (1,903,336) (3,576,308)
Proceeds from sale of tangible capital assets 83,205 226,274
Increase in Works-in-progress net of transfer (4,070,962) (667,499)
New capital leases in the year (576,341) -
Cash applied to capital transactions (6,467,434) (4,017,533)
FINANCING ACTIVITES
Capital borrowing 3,282,464 2,514,689
Transfer of loan payable to capital borrowing - 2,100,000
Capital lease obligations 504,709 -
Repayment of principal on capital lease obligations (339,044) (579,625)
Repayment of long-term debt (1,059,872) (935,600)
Cash Provided By Financing Activities 2,388,257 3,099,464
INCREASE (DECREASE) IN CASH 4,818,187 1,789,266

CASH, BEGINNING OF YEAR 30,426,834 28,637,568
CASH, END OF YEAR $ 35,245,021 $ 30,426,834
7
Exhibit "5"

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
1. SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The consolidated financial statements reflect all revenues, expenditures, assets and liabilities of the Regional District
of Central Kootenay. It is the District's policy to follow accounting principles generally accepted for British Columbia
Regional Districts and apply such principles consistently. The statements have been prepared in accordance with
Canadian public sector accounting standards, as established by the Public Sector Accounting Board (PSAB) of the
Canadian Institute of Chartered Accountants.
The focus of the PSAB statements is on the financial position of the District and the changes thereto. The
Statements of Financial Position includes all the assets and liabilities of the District. This provides information about
the District's overall future revenue requirements and its ability to finance activities and meet its obligations.
These consolidated statements include accounts of all the funds of the Regional District of Central Kootenay. Inter-
fund transactions and balances have been eliminated. Revenues are accounted for in the period in which the
transactions or events occurred that gave rise to the revenues. Expenditures are accounted for in the period the
goods and services are acquired and a liability is incurred or transfers are due.
Basis of Accounting
The resources and operations of the District are segregated into various funds for accounting and financial reporting
purposes, each being treated as a separate entity with responsibility for the stewardship of the assets allocated to it.
The District has the following funds:
Operating funds - these funds are used to record the operating activities of the District including general
operations and the water and transit utilities.
Capital funds - these funds are used to record the acquisition and financing of the capital assets. Capital
funds have been established for the general operations and the water and transit utilities.
Reserve funds - these funds have been established to hold funds for specific requirements.
The District follows the accrual method of recording interest on long-term debt.
Financial Instruments
The Districts financial instruments consist of cash, investments, accounts receivable, accounts payable, capital lease
obligations, and long term debt. It is managements opinion that the District is not exposed to significant interest,
currency, or credit risks arising from these financial instruments. The fair values of these financial instruments
approximate their carrying value.
8
Exhibit "5" (Continued)

1. SIGNIFICANT ACCOUNTING POLICIES (continued)
Investments
Investment deposits are recorded at cost, except Municipal Finance Authority (MFA) investment deposits which are
recorded at market value.
Tangible Capital Assets
Tangible capital assets, comprised of capital assets and capital work in progress, are recorded at cost less
accumulated amortization and are classified according to their functional use. Amortization is recorded on a straight
line basis over the estimated useful life of the asset with one half of the amortization taken in the year the asset is
put into service. Donated tangible assets are reported at fair value at the time of donation. Estimated useful lives
are as follows:
Building and building components 20 to 40 years

Engineering structures (including land improvements) 5 to 60 years
Paving 15 to 40 years
Operating and office equipment 5 to 20 years
Leased Assets
Leases entered into that transfer substantially all the benefits and risks associated with ownership are recorded as
the acquisition of a tangible capital asset and the incurrence of an obligation. The asset is amortized in a manner
consistent with tangible capital assets owned by the District and the obligation, including interest thereon, is
liquidated over the term of the lease. All other leases are accounted for as operating leases, and rental costs are
expensed as incurred.
Deferred Revenue
Funds received for specific purposes which are externally restricted by legislation, regulation or agreement and are
not available for general municipal purposes are accounted for as deferred revenue on the statement of financial
position. The revenue is recognized in the statement of operations in the year in which it is used for the specified
purpose.
Use of Estimates
The preparation of financial statements in accordance with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the
date of the financial statements, and the reported amounts of revenues and expenditures during the reporting
period. Significant areas requiring estimates include the useful life of tangible capital assets for amortization and the
provision for any contingencies. Actual results could differ from management's best estimates as additional
information becomes available in the future.
9

1. SIGNIFICANT ACCOUNTING POLICIES (continued)
Revenue Recognition
Taxes are recognized as revenue in the year they are levied.

Charges for water usage are recorded as user fees in the year they are charged.
Conditional grant revenue is recognized to the extent the imposed conditions are met. Unconditional
grant revenue is recognized when monies are received.
Grants for the acquisition of tangible capital assets are recognized in the period the expenditure is made.
Sales of services and other revenue is recognized on an accrual basis. Building Permit revenue is recorded when
cash is received.
Inventories
Inventories held for consumption are recorded at the lower of cost or net realizable value.
Government Transfers
Government transfers are recognized as revenue in the period that the transfer is authorized, eligibility criteria, if
any, have been met, and a reasonable estimate of the amount to be received can be made.
2. CASH AND TEMPORARY INVESTMENTS

2013 2012
Reserve funds and temporary investments $20,419,105 $14,861,446

Deferred Gas Tax Grant funds 4,849,174 3,596,681
Unrestricted cash and temporary investments 9,976,742 11,968,707
$ 35,245,021 $ 30,426,834
3. CREDIT FACILITY
The Regional District has a credit facility agreement with a financial institution which provides for a total commitment
of $5,000,000. At December 31, 2013, the Regional District had drawn an amount of $Nil (2012- $Nil) on this
agreement.
4. DUE FROM MEMBER MUNICIPALITIES
The Regional District of Central Kootenay borrows funds from the Municipal Finance Authority on behalf of its
member municipalities. The amounts due from the municipalities is their portion of the debenture debt outstanding.
10

5. CLOSURE PLANS - LANDFILLS
The Regional District of Central Kootenay has had engineers prepare design and operation plans for the active
District landfills. These plans include detailed sequencing of landfill closure phases and costs associated with each
phase. The net present value of the landfill closure and post closure monitoring costs for the next several years is
as follows:
East Waste Central Waste West Waste
Cumulative Capacity Used to Date (m3) 120,172 232,075 673,754
Total Capacity of the Site 875,000 1,045,000 2,557,800
Annual post-closure costs Years 1-10 $ 36,500 $ 42,500 $ 58,000

Years 11-25 $ 23,500 $ 25,500 $ 38,000
Post-closure care period in years 25 25 25
Projected year Site Closure 2062 2078 2059
Projected PV Cost of Site Closure and Post Closure $ 5,063,000 $ 4,193,000 $ 5,680,000
Landfill liability and cost accruals 2013 2012
Landfill Liability Open Sites 4,545,112 4,908,981

Landfill Liability Closed Sites 296,846 296,846
Total Landfill Liability $ 4,841,958 $ 5,205,827

Closure costs expended (30,546) (978,354)
Net Total Landfill Liability $ 4,811,412 $ 4,227,473
Funded liability 2,358,423 1,892,816

Unfunded liability 2,452,989 2,334,657
$ 4,811,412 $ 4,227,473
The unfunded liability at December 31, 2013 is comprised of $62,376 or the Eastern Subregion, $1,819,694 for the
Central Subregion, and $570,919 for the Western Subregion. Additional contributions have been budgeted over the
next five years to ensure each subregion's landfill liability is fully funded.
11

6. CAPITAL LEASE OBLIGATIONS
The Regional District of Central Kootenay has leased certain pieces of equipment for specific purposes. At the end
of each lease, the District has the option to purchase the equipment or renew the lease. The minimum lease
payments including purchase options for the next five years are as follows:
2014 488,707
2015 557,492
2016 243,272
2017 172,321
2018 12,808
1,474,600
Less: Amount representing interest - 53,903
Add: PST payable 78,512
$ 1,499,209
7. DEBENTURE DEBT - M.F.A.
Debt principal is reported net of sinking fund balances, and interest expense is reported net of sinking fund earnings.
Included in the debenture debt is debt that the District has incurred on behalf of its member municipalities.
2013 2012
Debenture debt outstanding allocated as follows:

Due from member municipalities (see note 2) $ 25,237,351 $ 23,919,869
Owing by the District 35,502,905 33,537,820
Debenture debt outstanding in Canadian funds (See Schedule 1) $ 60,740,256 $ 57,457,689
The debenture debt bears various interest rates set at the time of borrowing and adjusted on the 10th anniversary if
applicable; debt has varying maturity dates.
The estimated principal payments required in the next five years, on the Districts portion of long-term debt,
are as follows:
2014 1,159,000
2015 1,188,582
2016 1,188,582
2017 1,178,254
2018 1,178,254
12

8. DEFERRED REVENUE
Beginning Ending
Balance Additions Reductions Balance
Gas Tax Agreement $ 3,817,479 $ 1,306,079 $ 934,904 4,188,654

Trans Canada Trail Funding 69,611 3,539 66,072
Recreation Centres 286,324 243,625 244,371 285,578
Columbia Basin Trust 110,883 1,304,809 1,295,615 120,077
CBT Community Directed 100,000 100,000
Other 69,228 35,854 16,290 88,792
$ 4,353,525 $ 2,990,368 $ 2,494,719 $ 4,849,174
a. Federal Gas Tax Agreements
Gas Tax Agreement funding is provided by the Government of Canada. The use of the funding is established by a
funding agreement between the District and the Union of British Columbia Municipalities. Gas Tax Agreement
funding may be used towards designated public transit, community energy, water, wastewater, solid waste and
capacity building projects, as specified in the funding agreements. During the year, the District received $1,255,725
(2012-$1,256,369) in Gas Tax grants and $50,354 (2012 - $38,925) of interest earned on funds held. The District
expended $934,904 (2012 - $64,852) of these funds in the current year. This has left a balance of $4,188,654 in
deferred revenue specific to this program.
b. Trans Canada Trail Funding Agreement
In 2011, Trans Canada Trail provided funding of $347,339 for the development of the Trans Canada Trail as part of
the Brilliant Bridge restoration project. The District expended $3,539 (2012 - $277,728) of these funds in the current
year.
c. Recreation Centres Deferred Revenue
The District has a current balance of $285,578 of funds received in advance of programming from recreational
centre users. These funds are recognized in revenue in the future period when the related programme has been
provided.
d. Columbia Basin Trust
The District received $1,298,622 (2012- $1,298,159) in Grant funding and funds returned from completed projects.
Interest of $6,187 (2012 - $5,800) was received in the current year. During the year a total of $1,295,615 (2012 -
$1,187,276) was expended.
13

8. DEFERRED REVENUE (continued)
e. CBT - Community Directed Funds
The District received $100,000 (2012 - $Nil) in grants for Community Initiatives in the Slocan Valley. The intent is to
release the funds for projects approved in 2014.
f. Other Deferred Revenue
The District has received $88,792 in various deposits . These funds are recognized in revenue in the future period
when the related programme has been provided.
9. WORKS-IN-PROGRESS
Work-in-progress includes water treatment projects, construction at a transfer station at Grohman Narrows,
construction of the Kaslo Fire Hall and an upgrade to the District's financial reporting and payroll system.
14

10. TANGIBLE CAPITAL ASSETS AND ASSETS UNDER CAPITAL LEASE

2013 2012
TANGIBLE CAPITAL ASSETS
General Capital Fund
Land $ 8,613,946 $ 8,297,852
Building and building components 62,906,542 56,381,621
Engineering structures (including land improvements) 7,937,394 7,729,666
Paving 936,544 883,502
Operating and office equipment 15,285,990 14,974,974
95,680,416 88,267,616
Accumulated amortization (30,459,837) (27,070,394)
Net General Capital Fund Tangible Capital Assets 65,220,579 61,197,222
Water Utility Capital Fund

Land 1,430,709 1,430,709
Building and building components 4,341,937 4,341,937
Engineering structures (including land improvements) 19,900,965 19,815,084
Paving 688,871 688,871
Operating and office equipment 415,387 415,387
26,777,869 26,691,987
Net Water Utility Capital Fund Tangible Capital Assets 20,625,369 21,324,614
Transit Utility Capital Fund

Bus Shelters 341,188 293,517
Accumulated amortization (45,372) (29,505)
Net Transit Utility Capital Fund Tangible Capital Assets 295,816 264,013
TOTAL NET TANGIBLE CAPITAL ASSETS $ 86,141,764 $ 82,785,849
ASSETS UNDER CAPITAL LEASE

General Capital Fund
Building and building components $ 529,033 $ 551,529
Operating and office equipment 2,801,262 2,292,438
Accumulated Amortization (925,512) (772,762)
2,404,783 2,071,205
Water Utility Capital Fund
Operating equipment 101,415 101,415
Accumulated Amortization (57,432) (40,529)
43,983 60,886
TOTAL NET ASSETS UNDER CAPITAL LEASE $ 2,448,766 $ 2,132,090
15

11. DEBT RESERVE FUNDS - MUNICIPAL FINANCE AUTHORITY
The Municipal Finance Authority of British Columbia provides capital financing for regional districts and their member
municipalities. The Authority is required to establish a Debt Reserve Fund. Each regional district, through its
member municipalities who share in the proceeds of the debt issue is, required to pay into the Debt Reserve Fund
certain amounts set out in the debt agreements. The interest earned by the Fund less administrative expenses
becomes an obligation to the regional districts. If at any time a regional district has insufficient funds to meet
payments on its obligations, it must then use the monies to its credit within the Debt Reserve Fund. Upon maturity
of a debt issue, the unused portion of the Debt Reserve Fund established for that issue will be discharged to the
Regional District or the Municipality. The proceeds from these discharges will be credited to income in the year they
are received. These amounts are not included in the Regional District's financial statements. The detail of the cash
deposits and demand notes at year end are as follows:
Demand Note
Cash Requirement 2013 Total 2012 Total
Balance, beginning of year $ 882,502 $ 2,111,428 $ 2,993,930 $ 2,769,401

Add: Interest earnings 44,880 - 44,880 24,002
New issues 62,265 170,166 232,431 332,143
Deduct: Payouts on debt
retirement (14,956) (40,102) (55,058) (131,616)
-
Balance, end of year $ 974,691 $ 2,241,492 $ 3,216,183 $ 2,993,930
At December 31, 2013, the member municipalities portion of this reserve fund is $1,586,874.19 (2012 - $1,481,895).
12. RESTRICTED RESERVE FUNDS
The District has several reserve funds held for specific purposes. The changes in these funds were as follows:
2013 2012
Fund Balance, at beginning of year, restated $ 18,600,297 $ 14,620,860
Add: Interest earnings 209,867 242,252

Contributions to reserves 3,575,392 4,770,745
Transfers out of reserves (1,966,451) (1,033,560)
Fund Balance, end of year (statement C) $ 20,419,105 $ 18,600,297
16

13. EQUITY IN TANGIBLE CAPITAL ASSETS
The consolidated equity in tangible capital assets represents total tangible assets less the long term debt issued to
acquire the assets. The balance is comprised of the following:
2013 2012
Investment in capital assets is calculated as follows:

Tangible capital assets $ 86,141,764 $ 82,785,849
Assets under capital lease 2,448,766 2,132,090
Work in progress 4,785,061 6,633,235
Deduct: Amounts financed by
-loans and debenture debt (net) (35,502,905) (33,537,820)
-lease contracts payable (1,499,209) (1,338,947)
Fund Balance, end of year (Exhibit 1) $ 56,373,477 $ 56,674,407
14. MUNICIPAL PENSION PLAN
The Regional District of Central Kootenay and its employees contribute to the Municipal Pension Plan (the Plan), a
jointly trusted pension plan. The Board of Trustees, representing Plan members and employers, is responsible for
overseeing the management of the Pension Plan, including investment of the assets and administration of benefits.
The Pension Plan is a multi-employer contributory Pension Plan. Basic pension benefits provided are defined. The
Plan has about 179,000 active members and approximately 71,000 retired members.
Every three years an actuarial valuation is performed to asses the financial position of the plan and the adequacy of
plan funding. The most recent valuation as at December 31, 2012 indicated a unfunded liability of $1,370 million for
basic pension benefits. A rate increase will go into effect on July 1, 2014 to address this shortfall. The Regional
District of Central Kootenay paid $533,934 (2012-$540,956) for employer contributions to the plan in fiscal year
2013.
15. CONTINGENT LIABILITIES
The Regional District of Central Kootenay is currently engaged in certain legal actions initiated by outside parties, the
outcome of which are not determinable at this time. Accordingly, no provision has been made in the accounts for
any loss which may arise from these actions.
The amount of loss, if any, arising from these contingent liabilities will be recorded in the accounts in the period in
which the loss is realized.
17

16. COMMITMENTS
The District has commitments for specific expenditures in various functions. These commitments will be met
through taxation for those functions in the year of the actual expenditures.
17. BUDGET RECONCILIATION
The budgeted figures are based on the adopted Five-Year Financial Plan for the year 2013 approved under bylaw
2334 on March 21, 2013.
The Financial Plan Bylaw anticipated use of surpluses accumulated in previous years to balance against current year
expenditures in excess of current year revenues.
Financial Plan Bylaw surplus for the year $ -
Add:
Capital expenditures 9,130,782
Debt principal repayments 1,026,544
Capital lease principal repayments 321,823
Transfers to reserves and own funds 12,044,923
22,524,072
Deduct
Borrowing 1,026,576
Transfers from reserves and own funds 16,513,870
Surplus included in accumulated surplus 4,131,784
21,672,230
Budget surplus reported in the financial statements $ 851,842
18. COMPARATIVE FIGURES
Certain comparative figures have been reclassified to conform with the current year's presentation.
18
Statement "A"
BALANCE SHEET
CAPITAL FUNDS
AS AT DECEMBER 31, 2013
2013 2012
NON FINANCIAL ASSETS
WORKS IN PROGRESS $ 4,785,061 $ 6,633,235
ASSETS UNDER CAPITAL LEASE 3,431,710 2,945,382
Accumulated amortization (982,944) (813,292)
2,448,766 2,132,090
TANGIBLE CAPITAL ASSETS, at cost
Land 10,044,655 9,728,561
Buildings 67,248,479 60,723,557
Bus shelters 341,188 293,517
Engineering structures 27,838,359 27,544,751
Paving 1,625,415 1,572,373
Operating equipment 15,701,377 15,390,362
86,141,764 82,785,849
TOTAL NON FINANCIAL ASSETS 93,375,591 91,551,174
FINANCIAL ASSETS
DUE FROM OTHER MUNICIPALITIES (re MFA debt)
Due from Village of Nakusp $ 1,295,470 $ 1,079,981
Due from City of Nelson 17,157,500 17,019,636
Due from Village of Salmo 1,128,446 1,189,721
Due from Village of Kaslo 437,033 480,519
Due from Village of Silverton 86,220 112,778
Due from Village of New Denver 156,466 165,828
Due from Town of Creston 5,157,554 4,024,941
25,418,689 24,073,404
Deduct: Actuarial accrual (181,338) (153,535)
25,237,351 23,919,869
TOTAL ASSETS (BOTH NON FINANCIAL AND FINANCIAL) $ 118,612,942 $ 115,471,043
FINANCIAL LIABILITIES
LEASE CONTRACTS PAYABLE $ 1,499,209 $ 1,338,947
DEBENTURES OUTSTANDING
Municipal Finance Authority (Schedule "1") $ 61,022,275 $ 57,699,548
Deduct: Accrued Actuarials (282,019) (241,859)
60,740,256 57,457,689
TOTAL FINANCIAL LIABILITIES 62,239,465 58,796,636
EQUITY IN TANGIBLE CAPITAL ASSETS $ 56,373,477 $ 56,674,407
19
Statement "B"

INVESTMENT IN CAPITAL ASSETS

CAPITAL FUNDS
2013 2012
BALANCE, BEGINNING OF YEAR $ 56,674,407 $ 56,839,418
ADD:
Capital expenditures in the year including works-in-progress 5,974,298 4,243,807
Increase in assets under capital lease 598,837 -
Donations of capital property at fair market value - 992,365
Contributions from operating funds for MFA debt reduction 1,059,872 935,600
Contributions from operating funds for capital lease principal payments 339,044 579,625
Accrued actuarial increase 12,357 12,540
Actuarial increase - Sinking Funds 245,149 205,725
8,229,558 6,969,662
64,903,965 63,809,080
DEDUCT:
Amortization (4,681,719) (4,272,953)
Capital lease obligations - new leases in year (504,709) -
PST adjustment on capital lease obligation (17,093) (61,951)
Net book value of sold and donated vehicles (44,503) (285,080)
Proceeds from M.F.A. debt issued (3,229,945) (2,440,854)
M.F.A. debt issue costs (52,519) (73,835)
(8,530,488) (7,134,673)
BALANCE, END OF YEAR (Statement "A") $ 56,373,477 $ 56,674,407
20
Statement "C"
BALANCE SHEET
RESERVE FUNDS
ASSETS LIABILITIES
RESERVE FUNDS
Short Term Due from (to) Total Balance at 2013 2013 2013 Balance at
Investments Operations Assets Dec 31 2012 Contributions Earnings Expenditures Dec 31 2013
RSRV Climate Action - Service 101 51,039 2,100 53,139 50,466 2,100 572 53,139
Office Equipment Reserve - Service 101 1,967 1,967 1,945 22 1,967
Administrative Office Capital -
Projects and Equipment - Service 101 742,113 57,040 799,153 733,649 57,040 8,464 799,153
Vehicle Replacement - Service 101 207,388 (95,878) 111,510 205,039 13,000 2,349 108,878 111,510
Contingency, legal, project fund - Service 101 102,437 102,437 101,312 1,125 102,437
Records conversion Reserve - Service 101 22,593 22,593 22,345 248 22,593
Liability Insurance Reserve - Service 101 254,584 13,607 268,191 251,726 13,607 2,859 268,191
Property Insurance Reserve - Service 101 24,895 24,895 24,621 273 24,895
Vehicle Deductible Reserve - Service 101 1,297 1,297 1,283 14 1,297
Other projects - Service 101 144,781 144,781 143,191 1,590 144,781
Election Cost Reserve - Service 103 27,650 27,000 54,650 27,198 27,000 452 54,650
Building Rehab Reserve - Service 104 - 105 198,399 (87,057) 111,342 196,204 2,943 2,195 90,000 111,342
Planning & Land Use - Service 105 60,902 60,902 60,233 669 60,902
Feasibility Studies Reserve - Service 112 247,322 247,322 244,605 2,716 247,322
Kaslo Fire Reserve - Service 210 - 546,323 546,323 - 546,323 546,323
Riondel Fire - Service 211 39,837 35,634 75,471 39,203 35,634 633 75,471
Wynndel Fire - Service 212 226,522 23,683 250,205 223,904 38,683 2,618 15,000 250,205
Canyon Lister Fire Reserve - Service 213 64,205 25,879 90,084 63,358 25,879 847 90,084
Creston Fire Contract - Service 214 9,995 9,995 9,885 110 9,995
Blewett Fire Contract Reserve - Service 216 26,087 26,087 25,800 287 26,087
North Shore Fire Reserve - Service 217 313,969 38,236 352,205 310,311 38,236 3,658 352,205
Ymir Fire Reserve - Service 219 151,984 26,952 178,936 150,167 26,952 1,817 178,936
Tarrys and Pass Creek Fire - Service 221 371,001 40,307 411,308 366,705 68,307 4,296 28,000 411,308
Robson Fire Reserve - Service 222 51,736 (17,485) 34,251 50,999 30,654 737 48,139 34,251
New Denver Fire - Service 224 45,103 45,103 44,607 495 45,103
Balfour Fire Reserve - Service 225 50,099 58,575 108,674 49,227 58,575 872 108,674
Slocan Valley Fire - Servcie 226 318,412 16,986 335,398 314,410 92,000 4,002 75,014 335,398
Blewett Beasley Fire - Service 228 378,372 (3,930) 374,442 373,946 49,203 4,426 53,133 374,442
Ootischenia Fire Reserve - Service 229 515,850 50,000 565,850 509,910 50,000 5,940 - 565,850
Carried Forward $ 4,650,539 $ 757,972 $ 5,408,511 $ 4,596,251 $ 1,176,136 $ 54,288 $ 418,164 5,408,512
21
Statement "C" Continued
BALANCE SHEET
RESERVE FUNDS
ASSETS LIABILITIES
RESERVE FUNDS
Brought Forward $ 4,650,539 $ 757,972 $ 5,408,511 $ 4,596,251 $ 1,176,136 $ 54,288 $ 418,164 5,408,512
Yahk-Kingsgate fire Reserve - Service 232 48,775 16,037 64,812 48,240 16,037 536 64,812
Area I and J Jaws Fund - Service 233 23,150 1,916 25,066 22,885 1,916 265 25,066
Jaws of Life - Kaslo - Service 234 603 603 597 7 603
Consolidated Emergency Services -Service 259 20,820 20,000 40,820 20,481 20,000 338 40,820
Riondel Drainage Reserve - Service 265 1,580 1,580 1,563 17 1,580
Ymir Street Light Reserve - Service 342 45 8,101 8,146 - 8,101 45 8,146
South Slocan Street Light Reserve - Service 343 31 5,537 5,568 - 5,537 31 5,568
Brilliant Street Light Reserve - Service 344 55 9,958 10,014 - 9,958 55 10,014
Robson Street Light Reserve - Service 345 23 4,148 4,171 - 4,148 23 4,171
East Waste Reserve - Service 550 2,544,311 - 2,544,311 2,519,449 561,245 24,862 561,245 2,544,311
Refuse East - Stabilization - Service 550 133,716 133,716 132,247 1,469 133,716
Central Waste Reserve - Service 552 303,160 405,929 709,089 298,429 420,929 4,732 15,000 709,089
Central Septage Reserve - Service 552 44,803 44,803 44,311 492 44,803
Refuse Central - Stabilization - Service 552 404,268 96,550 500,818 399,298 96,550 4,970 500,818
Refuse West - Stabilization - Service 554 6,248 6,248 6,180 69 6,248
West Waste Reserve - Service 554 408,120 253,278 661,399 402,962 253,278 5,158 661,399
West Rural Septage Reserve - Service 565 177,110 177,110 175,164 1,945 177,110
Creston Library - Service 621 46,211 47,412 93,623 45,704 47,412 508 93,623
Library - Area J - Service 625 1,886 1,886 1,865 21 1,886
Library - Area I - Service 626 1,552 1,552 1,535 17 1,552
Parkland - Area G - Service 632 68,036 (13,269) 54,767 67,362 674 13,269 54,767
Recreation Area, Def E & F - Service 638 182,321 (126,047) 56,275 181,011 1,310 126,047 56,274
Riondel Recreation Facility - Service 641 83,568 (7,963) 75,606 82,694 874 7,963 75,606
North Shore Hall - Service 643 273 273 270 3 273
South Slocan School House - Service 646 51,136 4,172 55,308 50,574 4,172 562 55,308
Castlegar Complex - Service 682 629,243 20,000 649,243 621,892 130,000 7,350 110,000 649,243
Union Employee's Unused -
Sick Leave - Service 682 30,330 14,000 44,330 29,920 14,000 410 44,330
Creston Recreation Complex - Service 685 426,037 426,037 421,358 4,679 426,037
Creston Aquatic Climbing Wall - Service 685 426 426 421 5 426
Creston Rec Complex - Service 685 (137) (137) (137) - (137)
Nelson & District Facility - Master Plan - Service 698 21,567 21,567 21,329 237 21,566
Nelson Facility Reserve - Service 698 127,726 127,726 126,323 1,403 127,726
Castlegar Aquatic Reserve - Service 699 809,625 108,410 918,035 800,137 108,410 9,488 918,035
Carried Forward $ 11,247,158 $ 1,626,142 $ 12,873,301 $ 11,120,317 $ 2,877,829 $ 126,843 $ 1,251,687 12,873,301
22
Statement "C" Continued
BALANCE SHEET
RESERVE FUNDS
ASSETS LIABILITIES
RESERVE FUNDS
Brought Forward $ 11,247,158 $ 1,626,142 $ 12,873,301 $ 11,120,317 $ 2,877,829 $ 126,843 $ 1,251,687 12,873,301
Transit Castlegar - Service 805 77,927 93,620 171,547 76,557 93,620 1,370 171,547
Transit Creston - Service 807 64,339 - 64,339 63,632 707 64,339
Transit Nelson - Service 810 111,948 40,738 152,685 110,494 40,738 1,453 152,685
Transit Kootwest - Service 811 97,627 45,600 143,227 96,304 45,600 1,323 143,227
Riondel Water Reserve - Service 921 193,517 193,517 191,392 2,125 193,517
Riondel Water Capital Utility - Service 921 166,901 15,742 182,643 164,982 15,742 1,920 182,643
Sanca Park Water Capital Utility - Service 922 61,898 61,898 61,218 680 61,898
Lister Water Capital Utility - Service 923 114,988 (89,197) 25,791 114,215 10,803 773 100,000 25,791
Ymir Water Utility - Service 924 202,969 2,108 205,077 200,728 2,108 2,241 205,077
South Slocan Water Capital Utility - Service 925 10,659 15,038 25,697 10,459 15,038 200 25,697
Macdonald Creek Water Capital Utility - Service 926 158,565 8,133 166,698 156,779 8,133 1,786 166,698
Lucas Road Water Capital Utility -Service 927 4,315 156 4,471 4,267 156 48 4,471
Duhamel Creek Water Capital Utility - Service 928 210,904 210,904 208,588 2,316 210,904
Denver Siding Water Capital Utility - Service 929 69,654 4,648 74,302 68,863 4,648 791 74,302
Erickson Lateral Reserve - Service 930 151,110 151,110 149,450 1,660 151,110
Erickson Regrade Reserve - Service 930 22,117 22,117 21,874 243 22,117
Erickson Bylaw 42 Reserve - Service 930 280,178 280,178 277,101 3,077 280,178
Erickson Water Capital Utility - Service 930 110,094 (65,250) 44,845 109,244 22,000 851 87,250 44,844
Arrow Creek Main Reserve - Service 931 104,830 104,830 103,678 1,151 104,830
Arrow Creek Membrane - Service 931 123,990 70,193 194,182 122,242 150,000 1,747 79,807 194,182
Arrow Creek Water Capital Utility - Service 931 848,474 120,000 968,474 838,496 120,000 9,978 968,474
Burton Water Utility BC Hyrdro Reserve - Service 932 211,028 8,620 219,648 208,663 8,620 2,365 219,648
Edgewood Water Utility BC Hydro Reserve - Service 933 140,721 9,332 150,053 139,124 9,332 1,597 150,053
Fauquier Water Utility BC Hydro Reserve - Service 934 2,469,515 (272,406) 2,197,109 2,443,834 18,568 25,680 290,975 2,197,108
Balfour Water Utility - Service 935 139 25,094 25,233 - 25,094 139 25,233
West Robson Utility BC Hydro Reserve - Service 936 1,050,194 57,624 1,107,818 1,038,343 57,624 11,851 1,107,818
Def F - Woodland Heights - Service 937 11,554 14,085 25,639 11,350 14,085 204 25,639
Def E - Grandview - Service 938 69,441 (20,000) 49,441 68,788 653 20,000 49,441
Def D - Woodbury - Service 939 53,481 17,768 71,249 52,796 17,768 685 71,249
Def H - Rosebery - Service 940 41,812 8,889 50,701 41,304 8,889 508 50,701
Regional Parks Fund - Various Services 328,115 (127,734) 200,381 325,213 8,997 2,902 136,731 200,381
TOTALS $ 18,810,163 $ 1,608,942 $ 20,419,105 $ 18,600,297 $ 3,575,392 $ 209,867 $ 1,966,451 $ 20,419,105
23
Statement "D"
OPERATING FUNDS BALANCE SHEET

(GENERAL, WATER AND TRANSIT)
2013 2012
FINANCIAL ASSETS
Cash on hand and in banks $ 1,366,253 $ 710,334
Short-term investments 11,421,570 11,258,373
Short-term investments -Restricted for Community works 3,647,035 3,596,681
Accounts receivable 1,474,365 1,829,324
Grants receivable 15,223 10,860
Provincial emergency funding receivable 184,458 1,092,462
Disaster Financial Assistance receivable - 298,700
Due from participating municipalities 261,990 240,893
Due from own funds - -
M.F.A. Debt Reserve Fund
Member Municipalities 1,586,874 1,481,895
Regional District 1,629,309 1,512,035
21,587,077 22,031,557
LIABILITIES
Accrued wages payable $ 392,833 $ 403,085
Accrued interest M.F.A. debt 563,876 521,659
Accounts payable 2,468,371 3,002,467
Loans payable - -
Deferred revenue 660,520 536,046
Deferred revenue-Community Works 4,188,654 3,817,479
Due to own funds 1,609,327 3,738,851
Landfill closure and post closure cost accruals 4,811,412 4,227,473
M.F.A. Debt Reserve Fund
Member Municipalities
- Cash requirement 452,764 411,952
- Demand note requirement 1,134,110 1,069,943
Regional District
- Cash requirement 521,926 470,550
- Demand note requirement 1,107,383 1,041,485
17,911,176 19,240,990
NET FINANACIAL ASSETS $ 3,675,901 $ 2,790,567
NON FINANCIAL ASSETS

Inventory of supplies $ 124,228 $ 124,228
Prepaid expense and travel advances 372,770 294,901
496,998 419,129
ACCUMULATED SURPLUS (Statements "E" & "F") $ 4,172,899 $ 3,209,696
24
Statement E
SUMMARY OF SURPLUSES
FOR THE YEAR ENDED DECEMBER 31, 2013
2013 2012
Surplus Surplus
(Deficit) (Deficit)
General Administration Services - Service 101 $ 1,593,314 $ 1,475,061

Discretionary Grants (Grants-in-aid) - Service 102 240,828 279,964
General Government (Electoral Areas) - Service 103 39,977 111,024
GIS Services - Service 104 20,791 61,943
Protective Inspection - Service 105 31,442 (22,476)
Planning and Land Use Department - Service 106 302,826 368,754
Community Sustainability - Service 107 193,085 156,465
Community Development Grants (Former B.C. Hydro) - Service 108 731,908 745,257
Columbia Basin Trust - Service 110 1 1
Community Works Service - Service 111 - -
Feasibility Study Services - Service 112 11,841 6,362
Engineering and Environmental - Service 115 308,811 233,808
Economic Development
Area 'A' - Service 140 23,427 23,139
Creston and Areas 'B' and 'C' - Service 141 20,876 29,880
Kaslo and Area 'D' - Service 142 (92) (92)
Nelson and Areas 'E' and 'F' - Service 143 138,395 136,556
Salmo and Area 'G' - Service 144 7,246 7,018
New Denver, Silverton, Slocan and Area 'H' - Service 145 8,081 9,315
Area 'I' and 'J' - Service 146 127,153 107,488
Area 'K' - Service 147 206 205
Selkirk College - Economic Chair - Service 149 74 74
Advisory Planning Commission
Area 'A' - Service 170 1,330 1,400
Area 'B' - Service 171 284 64
Area 'C' - Service 172 1,690 1,355
Area 'D' - Service 173 910 1,112
Area 'E' - Service 174 1,322 1,208
Area 'F' - Service 175 1,241 1,399
Area 'G' - Service 176 2,785 2,785
Area 'H' - Service 177 2,530 2,640
Area 'I' - Service 178 3,887 4,833
Area 'J' - Service 179 2,501 (517)
Area 'K' - Service 180 2 2,809
Fire Protection
Ainsworth & Woodbury - Service 209 (8,101) -
Kaslo - Service 210 (33,021) -
Area 'A', Riondel - Service 211 21,609 20,040
Area 'A' and 'C', Wynndel - Service 212 27,247 6,783
Carried Forward 3,826,406 3,775,657
25
Statement E Continued
2013 2012
Surplus Surplus
(Deficit) (Deficit)
Brought Forward $ 3,826,406 $ 3,775,657
Area 'B', Lister - Service 213 8,491 12,475

Areas 'B' and 'C', Creston Fire Contract - Service 214 83 (1,173)
Defined Area 'D', Kaslo Fire Contract - Service 215 11,902 (1,215)
Defined Area 'E', (Blewett), Nelson Fire Contract - Service 216 (3,299) (20,886)
Area 'F', North Shore - Service 217 (10,678) 25,938
Area 'G', Salmo Fire Contract - Service 218 (147) (102)
Area 'G', Ymir - Service 219 (810) (7,102)
Area 'I', Tarrys/Pass Creek - Service 221 133,437 114,730
Area 'J', Robson/Raspberry - Service 222 - 14,574
Defined Area 'K', Nakusp Fire Contract - Service 223 713 (4,285)
Area 'H', New Denver Fire Contract - Service 224 4,097 455
Defined Areas 'E' & 'F', Balfour/Harrop - Service 225 27,933 (5)
Defined Area 'H', Slocan Valley - Service 226 2 (582)
Defined Area 'K', Fauquier - Service 227 (19) (12)
Defined Area 'E' & 'F', Blewett/Bonnington - Service 228 21,237 9,556
Defined Area 'J', Ootishenia - Service 229 9,374 9,559
Defined Area 'J', Hudu Valley - Service 230 (2,437) (618)
Defined Area 'J', Fairview - Service 231 (27) (16)
Defined Area 'B', Yahk-Kingsgate - Service 232 53,302 42,797
Jaws of Life - Areas 'I' and 'J' - Service 233 9,088 5,929
Jaws of Life - Kaslo - Service 234 13,356 13,252
Jaws of Life - Salmo & Area 'G' - Service 240 113 108
Jaws of Life - Creston, Areas 'A','B' & 'C' - Service 242 253 312
Jaws of Life - Search and Rescue, Nakusp and Area 'K' - Service
245 556 48
Jaws of Life - Search and Rescue, Nelson and Salmo EFG - Service
246 2,392 2,067
Jaws of Life - Search and Rescue, Castlegar - Service 247 1 74
Emergency Communications 911 - Service 250 14,898 (11,690)
Emergency Program - Creston Areas 'A', 'B' & 'C' - Service 251 1,715 1,009
Emergency Planning Program - Salmo & Area 'G' - Service 252 (528) 1,483
Emergency Planning Program - Nakusp & Area 'K' - Service 253 1,826 896
Emergency Planning Program - Nelson, Areas 'E' & 'F' - Service 254 21,667 26,263
Emergency Planning Program - Silverton, Slocan, Area 'H' - Service
255 4,787 7,840
Emergency Planning Program - Kaslo & Area 'D' - Service 256 3,040 5,315
Emergency Planning Program - Areas 'I' & 'J' - Service 257 4,253 4,005
Consolidated Emergency Services - Service 259 9,852 23,697
Dyking (Goat River) Defined Areas 'B' & 'C' - Service 260 3 1
Drainage - Area 'A' Riondel - Service 265 20,763 11,883
Area 'A', Riondel - Service 341 1,427 402
Area 'G', Ymir - Service 342 - 60
26
2013 2012
Surplus Surplus
(Deficit) (Deficit)
Brought Forward $ 4,189,022 $ 4,062,699
Area 'H' - Service 343 65 432

Area 'I' - Service 344 1 (282)
Area 'J' - Service 345 (1) 665
Area 'K' - Service 346 332 1,382
Defined Area 'I', Voykin Subdivision - Service 347 376 642
Slocan Valley Street Lights - Service 348 1,387 1,472
Noise Control - Area 'J' - Service 401 10,516 10,516
Cemetery Services
Creston & Areas 'A', 'B' & 'C' - Service 421 (912) 3,406
Areas 'E' and 'F' - Service 424 246 (599)
Nakusp and Defined Area 'K' - Service 425 967 36
New Denver, Silverton and Defined Area 'H' - Service 426 7 (1)
Defined Area 'H' - Service 427 302 (1,511)
Animal Control
Brilliant, Defined Area 'I' - Service 435 (483) 221
Defined Area 'J' (Robson) - Service 436 3,276 888
Nakusp and Defined Area 'K' - Service 437 22,771 38,955
Areas 'E' & 'F' - Service 438 (13,614) (6,674)
Insect Control
Sterile Insect Control - Creston and Def 'A', 'B' & 'C - Service 468 17 17
Mosquito Control - Area 'D' - Service 469 16,620 14,681
Mosquito Control - Area 'D' - Service 470 173 210
Untidy and Unsightly Properties
Area 'I' - Service 488 6,130 6,130
Area 'J' - Service 489 5,388 5,388
Area 'E' - Service 490 1,917 1,917
Area 'F' - Service 491 1,230 1,230
Area 'G' - Service 492 5,650 5,650
Area 'B' - Service 493 1,156 1,156
Refuse Disposal Services
Eastern Subregion
Creston and Areas 'A', 'B' & 'C' - Service 550 (83,267) 63,771
Central Subregion
Nelson, Salmo, Kaslo & Areas 'D', 'E', 'F' & 'G' - Service 552 (728,639) (964,003)
Western Subregion
Castlegar, Nakusp, New Denver, Silverton, Slocan, Areas 'H', 'I',
'J' and 'K' - Service 554 (636,712) (834,680)
27
2013 2012
Surplus Surplus
(Deficit) (Deficit)
Brought Forward $ 2,803,921 $ 2,413,714
Riondel Refuse Transfer - Service 556 (29) (42)

Western Subregion Septage - Service 565 (40,107) 24,871
Museum and Archives Service
Creston Areas 'A', 'B' & 'C' - Service 610 441 241
Salmo and Area 'G' - Service 611 (78) 217
Public Library Services
Creston and Areas 'A', 'B' & 'C' - Service 621 (36,169) -
Kaslo and Defined Portion of Area 'D' - Service 622 710 894
Salmo and Defined Area 'G' - Service 623 (219) 569
Nakusp and Area - Service 624 4,249 270
Electoral Area 'J' - Service 625 9 18
Electoral Area 'F' - Service 627 45 22
Electoral Area 'H' - Service 628 27 27
Recreation Land and Parks
Creston, Areas 'B', 'C' - Service 630 (1,449) -
Nelson, Salmo, Areas 'E', 'F' & 'G' - Service 632 87,851 94,008
New Denver, Silverton, Slocan, Electoral Area 'H' - Service 633 81,367 60,319
Riondel, Area 'A' - Service 636 2,427 992
Riondel, Area 'A' - Service 637 (62) (19)
Recreation Area, Defined Portion of Areas 'E'& 'F' - Service 638 - -
Summit Ski Hill - Service 639 167 (272)
Riondel Recreation Facilities - Service 641 (4,155) (20,766)
Ymir Community Hall, Defined Area 'G' - Service 642 2 7
North Shore Hall Facility - Area 'F' - Service 643 14,170 17,790
South Slocan Community Hall - Area 'H' - Service 646 (1,435) 2,193
Salmo Wellness Centre - Area 'G' - Service 647 16 35
Youth Centre - Castlegar - Areas 'I' and 'J' - Service 648 24,086 16,057
Salmo Valley Youth & Community Centre - Service 651 (52) 227
T.V. Societies
New Denver, Silverton and Defined Area 'H' - Service 660 670 321
Slocan and Defined Area 'H' - Service 661 27,987 28,935
Kaslo Recreation Centre - Area 'D' - Service 681 13,971 (11,006)
Castlegar & District Comminity Complex - Castlegar, Areas 'I' & 'J' - Service 682 372,746 287,230
28
2013 2012
Surplus Surplus
(Deficit) (Deficit)
Brought Forward $ 3,351,107 $ 2,916,852
Nakusp Recreation Centre - Service 684 7,390 (3,222)

Creston & District Community Complex - Service 685 287,771 269,819
Salmo and Area 'G' - Swimming Pool - Service 697 26 (1,248)
Nelson & District Community Complex - Nelson, Area 'F', Defined
Aea 'E' - Service 698 597,120 349,877
Castlegar Aquatic Centre - Castlegar, Area 'J', Defined Area 'I' - Service 699 259,366 73,762
Recreation Facilities
Recreation Commission No. 4 - Service 784 16,442 17,223
Recreation Commission No. 8 - Service 788 (18,904) (23,097)
Transit Utility Operating
Paratransit Services - Nelson and Area - Service 801 13,636 3,414
Castlegar and Area - Service 805 2 434
Creston and Area - Service 807 23,416 16,933
Paratransit Services - Kaslo and Area - Service 808 2,684 3,919
Paratransit Services - Nakusp and Area - Service 809 15,532 8,016
Paratransit Services - North Shore & South Slocan - Service 810 80 3,656
Kootenay West Transit - Service 811 99 779
Airport - Creston, Areas 'B' & 'C' - Service 831 777 528
Water Utility Operating
Riondel - Service 921 (83,893) 13,776
Sanca Park - Service 922 7,980 178
Lister - Service 923 (24,769) (206,532)
Ymir - Service 924 (13,163) (9,095)
South Slocan - Service 925 (6,545) 15,933
MacDonald Creek - Service 926 1,916 356
Lucas Road - Service 927 576 325
Duhamel Creek - Service 928 (5,738) (10,927)
Denver Siding - Service 929 1,161 1,955
Erickson - Service 930 (22,183) (19,504)
Arrow Creek - Service 931 41,125 53,965
Burton - Service 932 1,871 (2,021)
Edgewood - Service 933 (1,285) 3,603
Fauquier - Service 934 18,633 (4,774)
Balfour - Service 935 (371,928) (338,118)
West Robson - Service 936 15,608 33,422
Woodland Heights - Service 937 (2,062) 8,585
29
2013 2012
Surplus Surplus
(Deficit) (Deficit)
Brought Forward $ 4,166,832 $ 3,206,644
Grandview - Service 938 (2,349) (5,124)

Woodbury - Service 939 8,756 8,078
Rosebery - Service 940 (340) 98
(Statements D and F) $ 4,172,899 $ 3,209,696
30
Statement F
STATEMENT OF REVENUE AND EXPENDITURE

REVENUE
2013 2012

General Government (Electoral Areas) - Service 103 1,243,258 952,981
Protective Inspection - Service 105 1,099,002 1,017,287
Community Development Grants (Former B.C. Hydro) - Service 108 1,570,091 1,599,613
Columbia Basin Trust - Service 110 1,295,615 1,257,604
Community Works Service - Service 111 934,904 643,852
Feasibility Study Services - Service 112 11,922 22,007
Community Tourism Service - Service 113 - -
Engineering and Environmental - Service 115 1,584,190 1,455,862
Area 'A' - Service 140 48,139 48,804
Kaslo and Area 'D' - Service 142 (92) (92)
Area 'I' and 'J' - Service 146 127,490 129,905
Area 'K' - Service 147 3,207 3,169
Selkirk College - Economic Chair - Service 149 74 74
Area 'A' - Service 170 1,500 1,500
Area 'B' - Service 171 1,516 1,244
Area 'C' - Service 172 2,000 2,001
Area 'D' - Service 173 1,112 1,212
Area 'E' - Service 174 2,501 2,165
Area 'F' - Service 175 1,499 1,499
Area 'G' - Service 176 2,785 2,785
Area 'H' - Service 177 2,640 2,740
Area 'I' - Service 178 4,833 12,500
Area 'J' - Service 179 2,611 1,120
Area 'K' - Service 180 2 2,809
Fire Protection
Area 'D', Kaslo - Service 210 934,800 -
Areas 'B' and 'C', Creston Fire Contract - Service 214 155,622 136,892
Carried Forward 18,254,042 16,579,217
31
Statement F Continued

REVENUE
2013 2012
Brought Forward $18,254,042 $16,579,217
Defined Area 'D', Kaslo Fire Contract - Service 215 80,107 79,743
Defined Area 'E', (Blewett), Nelson Fire Contract - Service 216 137,744 240,902
Area 'F', North Shore - Service 217 175,542 188,616
Area 'G', Salmo Fire Contract - Service 218 58,469 58,454
Area 'G', Ymir - Service 219 119,196 143,124
Area 'J', Robson/Raspberry - Service 222 216,795 132,932
Defined Area 'K', Nakusp Fire Contract - Service 223 83,909 77,943
Area 'H', New Denver Fire Contract - Service 224 37,207 52,132
Defined Areas 'E' & 'F', Balfour/Harrop - Service 225 248,108 222,992
Defined Area 'H', Slocan Valley - Service 226 808,801 601,225
Defined Area 'K', Fauquier - Service 227 15,861 16,104
Defined Area 'J', Hudu Valley - Service 230 12,376 13,629
Defined Area 'J', Fairview - Service 231 20,226 19,850
Jaws of Life - Salmo & Area 'G' - Service 240 14,855 14,432
Jaws of Life - Creston, Areas 'A','B' & 'C' - Service 242 47,729 45,266
Jaws of Life - Search and Rescue, Nakusp and Area 'K' - Service 245 18,261 16,099
Jaws of Life - Search and Rescue, Nelson and Salmo EFG - Service 246 37,574 37,471
Jaws of Life - Search and Rescue, Castlegar - Service 247 20,074 21,574
Emergency Communications 911 - Service 250 413,383 386,657
Emergency Planning Program - Salmo & Area 'G' - Service 252 33,603 31,499
Emergency Planning Program - Nakusp & Area 'K' - Service 253 36,963 33,511
Emergency Planning Program - Nelson, Areas 'E' & 'F' - Service 254 72,089 70,244
Emergency Planning Program - Silverton, Slocan, Area 'H' - Service 255 37,215 35,997
Dyking (Goat River) Defined Areas 'B' & 'C' - Service 260 8,098 7,845
Drainage - Area 'A' Riondel - Service 265 21,083 84,826
Street Lighting
Carried Forward 22,780,871 20,786,986
32

REVENUE
2013 2012
Brought Forward $22,780,871 $20,786,986
Area 'H' - Service 343 18,775 5,140

Area 'I' - Service 344 67,174 14,359
Area 'J' - Service 345 17,238 4,714
Area 'K' - Service 346 5,970 6,344
Defined Area 'I', Voykin Subdivision - Service 347 1,642 1,849
Noise Control - Area 'J' - Service 401 10,516 10,516
Creston & Areas 'A', 'B' & 'C' - Service 421 67,338 48,682
Areas 'E' and 'F' - Service 424 17,962 16,720
New Denver, Silverton and Defined Area 'H' - Service 426 7,663 7,323
Defined Area 'H' - Service 427 1,585 1,714
Brilliant, Defined Area 'I' - Service 435 3,244 3,212
Defined Area 'J' (Robson) - Service 436 12,023 11,505
Areas 'E' & 'F' - Service 438 33,234 25,564
Sterile Insect Control - Creston and Def 'A', 'B' & 'C - Service 468 17 17
Area 'I' - Service 488 6,130 6,130
Area 'J' - Service 489 5,388 5,388
Area 'E' - Service 490 1,917 1,917
Area 'F' - Service 491 1,230 1,230
Area 'G' - Service 492 5,650 5,650
Area 'B' - Service 493 1,156 1,156
Eastern Subregion
Creston and Areas 'A', 'B' & 'C' - Service 550 2,043,189 3,933,070
Central Subregion
Nelson, Salmo, Kaslo & Areas 'D', 'E', 'F' & 'G' - Service 552 4,579,692 3,749,567
Western Subregion
Castlegar, Nakusp, New Denver, Silverton, Slocan, Areas 'H',
'I', 'J' and 'K' - Service 554 1,624,708 1,929,609
Carried Forward 31,510,488 30,789,453
33

REVENUE
2013 2012
Brought Forward $31,510,488 $30,789,453
Riondel Refuse Transfer - Service 556 9,079 8,809

Western Subregion Septage - Service 565 49,370 65,457
Creston Areas 'A', 'B' & 'C' - Service 610 93,470 91,035
Creston and Areas 'A', 'B' & 'C' - Service 621 438,126 462,307
Kaslo and Defined Portion of Area 'D' - Service 622 76,892 67,352
Salmo and Defined Area 'G' - Service 623 69,192 63,999
Nakusp and Area - Service 624 91,531 83,980
Electoral Area 'J' - Service 625 77,646 75,718
Electoral Area 'I' - Service 626 69,025 67,297
Electoral Area 'F' - Service 627 81,067 81,265
Electoral Area 'H' - Service 628 58,054 57,844
Creston, Areas 'B', 'C' - Service 630 (1,449) 3,604
Riondel, Area 'A' - Service 636 19,622 54,194
Riondel, Area 'A' - Service 637 (19) (19)
Recreation Area, Defined Portion of Areas 'E'& 'F' - Service 638 21,047 6,238
Summit Ski Hill - Service 639 20,216 19,941
Riondel Recreation Facilities - Service 641 85,857 110,868
Ymir Community Hall, Defined Area 'G' - Service 642 7,367 7,033
Burton Hall - Area 'K' - Service 644 18,387 17,664
Fauquier Recreation Centre - Area 'K' - Service 645 10,877 10,228
South Slocan Community Hall - Area 'H' - Service 646 15,358 14,589
Salmo Wellness Centre - Area 'G' - Service 647 11,298 11,040
Youth Centre - Castlegar - Areas 'I' and 'J' - Service 648 25,368 16,950
Crawford Bay Beach and Hall - Service 650 23,100 18,090
Salmo Valley Youth & Community Centre - Service 651 43,468 42,847
T.V. Societies
Slocan and Defined Area 'H' - Service 661 28,935 29,922
Kaslo Recreation Centre - Area 'D' - Service 681 267,887 215,407
Castlegar & District Community Complex - Castlegar, Areas 'I' & 'J'
- Service 682 2,526,998 2,422,182
Carried Forward 36,564,390 35,435,719
34

REVENUE
2013 2012
Brought Forward $36,564,390 $35,435,719
Nakusp Recreation Centre - Service 684 260,396 241,873

Creston & District Community Complex - Service 685 4,449,542 4,749,378
Salmo and Area 'G' - Swimming Pool - Service 697 31,756 29,813
Aea 'E' - Service 698 5,233,203 4,461,971
Castlegar Aquatic Centre - Castlegar, Area 'J', Defined Area 'I' -
Service 699 1,324,232 1,379,239
Castlegar and Area - Service 805 833,181 925,620
Paratransit Services - North Shore & South Slocan - Service 810 1,054,883 1,206,983
Kootenay West Transit - Service 811 437,217 432,301
Airport - Creston, Areas 'B' & 'C' - Service 831 133,679 133,358
Riondel - Service 921 176,423 141,143
Sanca Park - Service 922 25,428 14,179
Lister - Service 923 55,283 476,588
Ymir - Service 924 46,487 92,605
South Slocan - Service 925 58,967 75,127
MacDonald Creek - Service 926 33,821 38,248
Lucas Road - Service 927 6,230 7,235
Duhamel Creek - Service 928 20,986 36,750
Erickson - Service 930 655,544 539,066
Arrow Creek - Service 931 1,037,982 844,051
Burton - Service 932 44,871 47,497
Edgewood - Service 933 63,443 66,137
Fauquier - Service 934 389,253 102,720
Balfour - Service 935 (125,574) (182,171)
Woodland Heights - Service 937 22,495 18,627
Carried Forward 54,147,833 52,551,841
35

REVENUE
2013 2012
Brought Forward $54,147,833 $52,551,841
Grandview - Service 938 49,129 284,856

Rosebery - Service 940 20,378 570,967
$54,254,900 $53,725,991
36

EXPENDITURE
2013 2012

General Government (Electoral Areas) - Service 103 1,203,281 841,957
Protective Inspection - Service 105 1,067,560 1,039,763
Community Development Grants (Former B.C. Hydro) - Service
108 838,183 854,356
Columbia Basin Trust - Service 110 1,295,614 1,257,603
Community Works Service - Service 111 934,904 643,852
Feasibility Study Services - Service 112 81 15,645
Community Tourism Service - Service 113 - -
Engineering and Environmental - Service 115 1,275,379 1,222,054
Area 'A' - Service 140 24,712 25,665
Area 'I' and 'J' - Service 146 337 22,417
Area 'K' - Service 147 3,001 2,964
Area 'A' - Service 170 170 100
Area 'B' - Service 171 1,232 1,180
Area 'C' - Service 172 310 646
Area 'D' - Service 173 202 100
Area 'E' - Service 174 1,179 957
Area 'F' - Service 175 258 100
Area 'G' - Service 176 - -
Area 'H' - Service 177 110 100
Area 'I' - Service 178 946 7,667
Area 'J' - Service 179 110 1,637
Area 'K' - Service 180 - -
Fire Protection
Ainsworth/Woodbury - Service 209 8,101 -
Area 'D', Kaslo - Service 210 967,821 -
Areas 'B' and 'C', Creston Fire Contract - Service 214 155,539 138,065
Carried Forward 14,419,062 12,792,258
37

EXPENDITURE
2013 2012
Brought Forward $14,419,062 $12,792,258
Defined Area 'D', Kaslo Fire Contract - Service 215 68,205 80,958
Defined Area 'E', (Blewett), Nelson Fire Contract - Service 216 141,043 261,788
Area 'F', North Shore - Service 217 186,220 162,678
Area 'G', Salmo Fire Contract - Service 218 58,616 58,556
Area 'J', Robson/Raspberry - Service 222 216,795 118,358
Defined Area 'K', Nakusp Fire Contract - Service 223 83,196 82,228
Area 'H', New Denver Fire Contract - Service 224 33,110 51,677
Defined Areas 'E' & 'F', Balfour/Harrop - Service 225 220,175 222,997
Defined Area 'H', Slocan Valley - Service 226 808,799 601,807
Defined Area 'K', Fauquier - Service 227 15,880 16,116
Defined Area 'J', Hudu Valley - Service 230 14,813 14,247
Defined Area 'J', Fairview - Service 231 20,253 19,866
Jaws of Life - Salmo & Area 'G' - Service 240 14,742 14,324
Jaws of Life - Creston, Areas 'A','B' & 'C' - Service 242 47,476 44,954
Jaws of Life - Search and Rescue, Nakusp and Area 'K' - Service 245 17,705 16,051
Jaws of Life - Search and Rescue, Nelson and Salmo EFG - Service 246 35,182 35,404
Jaws of Life - Search and Rescue, Castlegar - Service 247 20,073 21,500
Emergency Communications 911 - Service 250 398,485 398,347
Emergency Planning Program - Salmo & Area 'G' - Service 252 34,131 30,016
Emergency Planning Program - Nakusp & Area 'K' - Service 253 35,137 32,615
Emergency Planning Program - Nelson, Areas 'E' & 'F' - Service
254 50,422 43,981
Emergency Planning Program - Silverton, Slocan, Area 'H' - Service 255 32,428 28,157
Dyking (Goat River) Defined Areas 'B' & 'C' - Service 260 8,095 7,844
Drainage - Area 'A' Riondel - Service 265 320 72,943
Street Lighting - -
Area 'H' - Service 343 18,710 4,708
Area 'I' - Service 344 67,173 14,641
Area 'J' - Service 345 17,239 4,049
Carried Forward 18,694,971 16,747,685

38

EXPENDITURE
2013 2012
Brought Forward $18,694,971 $16,747,685
Area 'K' - Service 346 5,638 4,962

Defined Area 'I', Voykin Subdivision - Service 347 1,266 1,207
Noise Control - Area 'J' - Service 401 - -
Cemetery Services
Creston & Areas 'A', 'B' & 'C' - Service 421 68,250 45,276
Areas 'E' and 'F' - Service 424 17,716 17,319
Defined Area 'H' - Service 427 1,283 3,225
Animal Control
Brilliant, Defined Area 'I' - Service 435 3,727 2,991
Defined Area 'J' (Robson) - Service 436 8,747 10,617
Areas 'E' & 'F' - Service 438 46,848 32,238
Insect Control
Sterile Insect Control - Creston and Def 'A', 'B' & 'C - Service
468 - -
Untidy and Unsightly Properties
Area 'I' - Service 488 - -
Area 'J' - Service 489 - -
Area 'E' - Service 490 - -
Area 'F' - Service 491 - -
Area 'G' - Service 492 - -
Area 'B' - Service 493 - -
Eastern Subregion
Creston and Areas 'A', 'B' & 'C' - Service 550 2,126,456 3,869,299
Central Subregion
Nelson, Salmo, Kaslo & Areas 'D', 'E', 'F' & 'G' - Service 552 5,308,331 4,713,570
Western Subregion
Castlegar, Nakusp, New Denver, Silverton, Slocan, Areas 'H',
'I', 'J' and 'K' - Service 554 2,261,420 2,764,289
Carried Forward 28,706,567 28,375,739
39

EXPENDITURE
2013 2012
Brought Forward $28,706,567 $28,375,739
Riondel Refuse Transfer - Service 556 9,108 8,851

Western Subregion Septage - Service 565 89,477 40,586
Creston Areas 'A', 'B' & 'C' - Service 610 93,029 90,794
Creston and Areas 'A', 'B' & 'C' - Service 621 474,295 462,307
Kaslo and Defined Portion of Area 'D' - Service 622 76,182 66,458
Salmo and Defined Area 'G' - Service 623 69,411 63,430
Nakusp and Area - Service 624 87,282 83,710
Electoral Area 'J' - Service 625 77,637 75,700
Electoral Area 'I' - Service 626 69,025 67,297
Electoral Area 'F' - Service 627 81,022 81,243
Electoral Area 'H' - Service 628 58,027 57,817
Creston, Areas 'B', 'C' - Service 630 - 3,604
Riondel, Area 'A' - Service 636 17,195 53,202
Riondel, Area 'A' - Service 637 43 -
Recreation Area, Defined Portion of Areas 'E'& 'F' - Service 638 21,047 6,238
Summit Ski Hill - Service 639 20,049 20,213
Riondel Recreation Facilities - Service 641 90,012 131,634
Ymir Community Hall, Defined Area 'G' - Service 642 7,365 7,026
Burton Hall - Area 'K' - Service 644 18,387 17,664
Fauquier Recreation Centre - Area 'K' - Service 645 10,877 10,228
South Slocan Community Hall - Area 'H' - Service 646 16,793 12,396
Salmo Wellness Centre - Area 'G' - Service 647 11,282 11,005
Youth Centre - Castlegar - Areas 'I' and 'J' - Service 648 1,282 893
Crawford Bay Beach and Hall - Service 650 23,100 18,090
Salmo Valley Youth & Community Centre - Service 651 43,520 42,620
T.V. Societies
Slocan and Defined Area 'H' - Service 661 948 987
Kaslo Recreation Centre - Area 'D' - Service 681 253,916 226,413
Castlegar & District Comminity Complex - Castlegar, Areas 'I' & 'J'
- Service 682 2,154,252 2,134,952
Carried Forward 33,213,283 32,518,867
40

EXPENDITURE
2013 2012
Brought Forward $33,213,283 $32,518,867
Nakusp Recreation Centre - Service 684 253,006 245,095

Creston & District Community Complex - Service 685 4,161,771 4,479,559
Salmo and Area 'G' - Swimming Pool - Service 697 31,730 31,061
Aea 'E' - Service 698 4,636,083 4,112,094
Castlegar Aquatic Centre - Castlegar, Area 'J', Defined Area 'I' -
Service 699 1,064,866 1,305,477
Recreation Commission No. 10 - Service 790 13,048 -
Castlegar and Area - Service 805 833,179 925,186
Paratransit Services - North Shore & South Slocan - Service 810 1,054,803 1,203,327
Kootenay West Transit - Service 811 437,118 431,522
Airport - Creston, Areas 'B' & 'C' - Service 831 132,902 132,830
Riondel - Service 921 260,316 127,367
Sanca Park - Service 922 17,448 14,001
Lister - Service 923 80,052 683,120
Ymir - Service 924 59,650 101,700
South Slocan - Service 925 65,512 59,194
MacDonald Creek - Service 926 31,905 37,892
Lucas Road - Service 927 5,654 6,910
Duhamel Creek - Service 928 26,724 47,677
Erickson - Service 930 677,727 558,570
Arrow Creek - Service 931 996,857 790,086
Burton - Service 932 43,000 49,518
Edgewood - Service 933 64,728 62,534
Fauquier - Service 934 370,620 107,494
Balfour - Service 935 246,354 155,947
Woodland Heights - Service 937 24,557 10,042
Carried Forward 49,981,001 49,345,197
41

EXPENDITURE
2013 2012
Brought Forward $49,981,001 $49,345,197
Grandview - Service 938 51,478 289,980

Rosebery - Service 940 20,718 570,869
50,082,001 50,516,295
Excess of Revenue Over Expenditure
(Statement "E") 4,172,899 3,209,696
$54,254,900 $53,725,991
42
SCHEDULE OF DEBENTURE DEBT
M.F.A. DEBT
BALANCE
OUTSTANDING
TERM DECEMBER 31,
BYLAW NOMENCLATURE SERVICE (IN YEARS) DATE OF ISSUE DATE OF MATURITY 2012
CANADIAN FUNDS
MUNICIPALITIES
Bylaw 1800 Village of Silverton 10 April 19, 2006 April 19, 2016 112,778.34
Bylaw 1202 Town of Creston 20 September 25, 1996 September 25, 2016 81,377.35
Bylaw 1329 Town of Creston 20 October 14, 1998 September 24, 2018 724,970.16
Bylaw 1769 Town of Creston 17 April 19, 2006 April 19, 2023 2,419,530.11
Bylaw 2156 Town of Creston 15 March 29, 2011 March 29, 2026 574,940.15
Bylaw 2158 Town of Creston 10 October 6, 2010 October 6, 2020 224,123.36
Bylaw 2156 Town of Creston 15 April 8, 2013 April 8, 2028 -
Bylaw 1170 Village of Nakusp 20 June 1, 1996 June 1, 2016 43,021.87
Bylaw 1582 Village of Nakusp 25 April 7, 2003 June 3, 2028 206,533.57
Bylaw 2117 Village of Nakusp 5 April 8, 2010 April 8, 2015 37,962.67
Bylaw 2244 Village of Nakusp 20 October 12, 2011 October 12, 2021 686,156.96
Bylaw 2246 Village of Nakusp 20 October 12, 2011 October 12, 2021 106,306.01
Bylaw 2369 Village of Nakusp 20 September 26, 2013 September 26, 2033 -
Bylaw 1328 Village of Salmo 20 April 11, 2007 April 11, 2017 87,973.91
Bylaw 2070 Village of Salmo 30 October 13, 2009 October 13, 2039 835,742.27
Bylaw 1723 Village of New Denver 20 March 16, 2005 March 16, 2025 165,828.21
Bylaw 979 City of Nelson 20 May 12, 1993 May 12, 2013 11,482.27
Bylaw 1059 City of Nelson 20 May 10, 1995 November 10, 2014 5,281.74
Bylaw 1405 City of Nelson 25 April 12, 2000 June 1, 2025 4,029,760.56
Bylaw 1408 City of Nelson 13 November 7, 2000 December 1, 2013 20,999.94
Bylaw 1843 City of Nelson 10 November 7, 2006 October 19, 2021 568,430.58
Bylaw 1911 City of Nelson 15 November 2, 2007 December 1, 2022 211,804.65
Bylaw 2025 City of Nelson 20 April 21, 2009 June 3, 2029 2,685,513.58
Bylaw 1657 City of Nelson 10 April 8, 2010 April 8, 2015 3,486,363.18
Bylaw 2302 City of Nelson 20 October 4, 2012 October 4, 2032 6,000,000.00
Bylaw 2364 City of Nelson 20 September 26, 2013 September 26, 2033 -
Bylaw 2365 City of Nelson 20 September 26, 2013 September 26, 2033 -
Bylaw 1326 Village of Kaslo 25 October 14, 1998 September 24, 2023 264,033.51
Bylaw 1954 Village of Kaslo 10 November 20, 2008 November 20, 2018 78,978.85
Bylaw 2232 Village of Kaslo 10 October 12, 2011 October 12, 2021 137,506.36
MUNICIPAL TOTAL 24,073,404.61
Bylaw 1295 Central Septage 552 20 March 24, 1998 Mar. 24, 2018 74,234.84
Bylaw 1343 Central Refuse 552 20 March 24, 1999 June 1, 2019 76,160.76
Bylaw 1399 Central Refuse 552 20 April 12, 2000 June 1, 2020 257,731.72
Bylaw 1440 Central Refuse 552 20 November 7, 2000 December 1, 2020 134,535.85
Bylaw 1524 Balfour Fire 225 20 April 9, 2002 June 1, 2022 37,176.66
Bylaw 1589 Central Waste 552 20 April 7, 2003 June 3, 2023 135,305.17
Bylaw 1589 Central Waste 552 10 April 7, 2003 June 3, 2013 22,077.43
Bylaw 1613 Central Waste 552 10 October 3, 2003 October 3, 2013 23,680.81
Bylaw 1626 Slocan Valley Fire 226 15 October 3, 2003 October 3, 2018 186,799.49
Bylaw 1658 Nelson Recreation Facility 698 25 April 22, 2004 April 22, 2029 2,399,768.13
Bylaw 1689 Nelson Recreation Facility 698 25 October 25, 2004 December 2, 2029 4,799,536.25
Bylaw 1727 Nelson Recreation Facility 698 25 April 6, 2005 April 6, 2030 1,053,450.39
Bylaw 1802 Yahk Kingsgate Fire 232 10 April 19, 2006 April 19, 2016 44,753.36
Bylaw 1914 Creston Recreation 685 25 April 19, 2006 April 19, 2026 869,943.47
Bylaw 1997 Creston Recreation 685 25 November 2, 2007 December 1, 2032 8,980,340.63
Bylaw 2069 West Waste 554 10 November 20, 2008 November 20, 2033 623,893.14
Bylaw 2127 Creston Recreation 685 25 October 13, 2009 October 13, 2019 7,156,392.36
Bylaw 2305 Creston Recreation 685 20 April 8, 2010 April 8, 2035 2,100,000.00
Bylaw 2309 East Waste 550 20 October 4, 2012 October 4, 2032 2,514,689.00
Bylaw 2326 West Waste 554 10 April 8, 2013 April 8, 2028 -
Bylaw 2325 Central Waste 552 20 April 8, 2013 April 8, 2033 -
Bylaw 2355 Kaslo Fire 210 20 September 26, 2013 September 26, 2033 -
RDCK SUBTOTAL 31,664,417.98
RDCK UTILITIES
Bylaw 1654 Arrow Creek Water 931 25 April 22, 2004 Apil 22, 2029 799,922.67
Bylaw 2234 Arrow Creek Water 931 20 October 12, 2011 October 12, 2031 608,843.50
Bylaw 1726 McDonald Creek Water 926 25 April 6, 2005 April 6, 2030 222,034.90
Bylaw 1803 Lucas Road Water 927 10 April 19, 2006 April 19, 2016 10,740.82
Bylaw 2164 South Slocan Utility 925 25 October 6, 2010 October 6, 2035 76,186.82
Bylaw 2233 Riondel Water 921 25 October 12, 2011 October 12, 2031 243,997.01
RDCK UTILITIES 1,961,725.72
RDCK TOTAL 33,626,143.70
GRAND TOTAL 57,699,548.31
Accrued Actuarial (241,859.00)

Accrued Interest
$ 57,457,689
43
SCHEDULE OF DEBENTURE DEBT
M.F.A. DEBT
PRINCIPAL CANADIAN FUNDS BALANCE
REPAYMENTS/ INTEREST OUTSTANDING
ISSUES/ SINKING FUND ACTUARIAL & EXCHANGE DECEMBER 31,
TRANSFERS DEPOSITS ADDITION PAYMENTS 2013
- 20,989.32 5,568.87 11,743.20 86,220.15

- 8,649.38 10,231.13 12,669.80 62,496.84
- 53,831.81 52,751.49 82,770.00 618,386.86
- 141,787.03 37,618.80 165,648.00 2,240,124.28
- 32,193.53 20,985.32 542,746.62
- 22,488.55 1,835.07 10,071.00 199,799.74
1,494,000.00 - - 23,530.50 1,494,000.00
- 4,572.68 5,408.91 4,536.00 33,040.28
- 5,627.54 3,102.62 10,194.18 197,803.41
11,243.79 917.49 2,040.16 25,801.39
23,843.04 953.72 23,075.00 661,360.20
3,693.99 147.76 3,575.00 102,464.26
275,000.00 275,000.00
- 6,532.40 6,401.30 10,044.00 75,040.21
- 18,740.46 4,060.18 10,170.00 100,694.98
- 15,779.64 1,970.31 36,550.50 817,992.32
7,491.17 299.65 6,300.00 134,718.01
- 6,653.37 2,708.59 9,900.00 156,466.25
- 4,543.95 6,938.32 6,385.63 -
- 1,070.59 4,211.15 1,770.00 -
- 142,574.95 92,260.77 191,520.00 3,794,924.84
- 12,559.79 8,440.15 6,569.58 -
- 42,449.94 11,262.78 37,655.00 514,717.86
- 14,499.94 3,141.45 13,994.44 194,163.26
- 100,745.26 12,579.46 147,000.00 2,572,188.86
349,821.97 28,545.47 189,000.00 3,107,995.74
201,490.50 174,000.00 5,798,509.50
900,000.00 - - - 900,000.00
275,000.00 - - - 275,000.00
- 9,386.70 9,198.32 20,832.00 245,448.49
- 10,178.15 1,728.85 6,293.30 67,071.85
12,493.64 499.75 4,875.00 124,512.97
2,944,000.00 1,285,933.08 312,782.36 1,243,697.61 25,418,689.17
- 5,512.23 5,401.61 8,475.42 63,321.00

- 5,469.62 4,020.40 5,197.50 66,670.74
- 16,574.61 10,902.08 15,750.00 230,255.03
- 8,651.95 5,690.88 8,221.50 120,193.02
- 1,814.56 1,141.17 1,830.00 34,220.93
- 6,139.25 3,384.74 7,704.87 125,781.18
- 14,231.32 7,846.11 4,914.45 -
- 15,264.88 8,415.93 9,168.00 -
- 17,702.75 9,760.03 18,240.50 159,336.71
- 62,857.37 30,011.59 145,800.00 2,306,899.17
- 125,714.74 60,023.19 298,500.00 4,613,798.32
- 31,215.55 9,861.98 59,150.00 1,012,372.86
- 8,329.09 2,209.87 4,660.00 34,214.40
- 10,088.10 2,676.56 9,413.20 122,321.22
- 1,679.09 445.49 2,330.00 36,738.06
- 24,011.96 5,202.26 48,200.00 840,729.25
- 240,119.63 40,786.37 515,000.00 8,699,434.63
- 70,222.60 8,768.27 34,820.04 544,902.27
180,690.02 14,744.31 338,625.00 6,960,958.03
- 70,521.68 - 60,900.00 2,029,478.32
84,447.66 - 72,925.98 2,430,241.34
370,000.00 - - 5,827.50 370,000.00
1,962,464.00 - - 30,908.81 1,962,464.00
950,000.00 950,000.00
3,282,464.00 1,001,258.66 231,292.84 1,706,562.77 33,714,330.48
- 20,952.46 10,003.87 48,600.00 768,966.34

21,156.50 846.26 20,475.00 586,840.74
- 6,579.28 2,078.60 12,467.00 213,377.02
- 1,998.98 530.37 1,118.40 8,211.47
1,923.62 156.97 2,988.14 74,106.23
6,002.99 240.12 8,125.00 237,753.90
- 58,613.83 13,856.19 93,773.54 1,889,255.70
3,282,464.00 1,059,872.49 245,149.03 1,800,336.31 35,603,586.18
6,226,464.00 2,345,805.57 557,931.39 3,044,033.92 61,022,275.35
(282,019.39)
$ 60,740,256
44
Service 101
GENERAL ADMINISTRATION SERVICES

(Including Executive and Legislative)
2013 2013 2012 2012

Budget Actual Budget Actual
REVENUE
Grants $ 159,870 $ 165,113 $ 256,060 $ 280,615
Interest Earnings 20,400 158,293 20,900 112,026
User Fees 1,000 6,173 1,000 120
Taxation 1,240,260 1,240,259 1,437,646 1,437,647
Contribution from Own Funds 670,362 547,449 926,261 443,961
Recoveries - Administration 2,132,517 2,590,466 1,551,819 2,629,920
Sale of Equipment - 12,500 - 14,052
Surplus, Beginning of Year 1,197,525 1,475,061 1,244,010 1,445,030
5,421,934 6,195,314 5,437,696 6,363,371
EXPENDITURES
Administration Services 388,519 208,379 627,600 182,874
Staff Salaries and Expenses 2,430,855 2,168,113 1,947,020 2,028,141
Indemnities - Chairman and Directors 636,190 575,860 589,430 556,153
Operations Expense 10,500 365,273 10,500 1,019,923
Building Operations 56,500 54,058 56,550 56,835
Vehicle Operations 12,000 11,320 12,000 8,505
Equipment Maintenance 498,590 372,197 30,000 326,947
Capital Additions 918,200 669,907 1,469,726 450,476
Information Systems 2,200 2,200 2,200 -
Contributions to Internal Services - 108 361,760 -
Internal Contributions To 35,300 47,157 71,110 103,963
Contracts/Consultants 270,000 127,428 195,000 154,493
Amortization 163,080 - 64,800 -
5,421,934 4,602,000 5,437,696 4,888,310

(Statement "E") $ - $ 1,593,314 $ - $ 1,475,061
45
Service 101 Continued

2013 2012
Actual Actual
RESERVE (Climate Action Reserve (39))
Balance, beginning of the year $ 50,466 $ -
Contributions in the year 2,100 50,099
Earnings in the year 573 367
Balance, end of the year 53,139 50,466
RESERVE (Office Equip. Reserve (52))

Balance, beginning of the year 1,945 1,917
RESERVE (Admin. Office Capital Projects & Equip. (53))

Earnings in the year 8,464 10,194
RESERVE (Contingency, legal, project fund (61))

RESERVE (Records conversion reserve (62))

RESERVE (Liability insurance reserve (64))

RESERVE (Property insurance reserve (65))

Earnings in the year 274 -
46

2013 2012
Actual Actual
RESERVE (Vehicle replacement reserve (57))
Expenditures in the year 108,878 (113,331)
RESERVE (Vehicle deductible reserve (73))

RESERVE (Other projects reserve)

TOTAL RESERVES $ 1,529,963 $ 1,535,577
2013 Actual 2012 Actual

CAPITAL ASSETS
Land $ 94,687 $ 94,687
Building 1,759,822 1,759,822

Less: Accumulated amortization (623,763) 1,136,059 (579,158) 1,180,664
Equipment 1,558,195 1,439,941

Less: Accumulated amortization (739,817) 818,378 (712,251) 727,690
Equipment under capital lease 360,698 88,038

MFA capital lease obligations (289,550) (55,665)

Work in progress 501,614 -
EQUITY IN CAPITAL ASSETS $ 2,551,313 $ 2,009,714
47
Service 102
GRANTS-IN-AID/DISCRETIONARY GRANTS
2013 2013 2012 2012

REVENUE
Taxation $ 163,400 $ 163,400 $ 163,400 $ 163,382
Provincial Grant - 40,313 - 249
Surplus, Beginning of Year 285,626 279,964 268,057 268,221
449,026 483,677 431,457 431,852
EXPENDITURES
Operations Expense 449 215 431 126
Contributions to internal services - 27 - 25
449,026 242,849 431,457 151,888

(Statement "E") $ - $ 240,828 $ - $ 279,964
48
Service 103
GENERAL GOVERNMENT - ELECTORAL AREAS

2013 2013 2012 2012

REVENUE
Provincial Grant $ - $ 96,272 $ - $ 844
Taxation 829,083 829,082 691,537 691,537
Donations - 32,500 - 7,000
Internal Contributions 177,090 141,897 143,170 159,746
Administrative Recoveries - 32,483 - 400
Surplus, Beginning of year 96,465 111,024 78,645 93,454
1,102,638 1,243,258 913,352 952,981
EXPENDITURES
Administration 123,864 24,800 65,845 33,684
Staff salaries 228,734 231,487 186,240 157,242
Indemnities - Chairman & Directors 287,730 254,951 265,440 273,930
Operations 17,000 31,388 13,500 268
Building operations 2,870 1,524 2,870 1,531
Equipment maintenance 2,500 1,833 2,500 1,770
Vehicle operations 8,000 4,865 11,000 1,373
Internal contributions to 9,080 9,080 8,990 8,990
Capital Additions - 90,185 - -
Contributions to internal services 383,000 398,460 320,657 323,086
Contracts 39,860 154,708 36,310 40,083
1,102,638 1,203,281 913,352 841,957

(Statement "E") $ - $ 39,977 $ - $ 111,024
RESERVE (Election Cost Reserve (19))

Balance, end of the year $ 54,650 $ 27,198

CAPITAL ASSETS
Equipment $ 118,274 $ 28,088

EQUITY IN CAPITAL ASSETS $ 102,061 $ 21,066
49
Service 104
GIS SERVICE
2013 2013 2012 2012

REVENUE
Grants $ 1,000 $ 1,766 $ 1,000 $ 1,486
User Fees 1,480 22,230 2,185 3,469
Taxation 173,294 173,295 198,837 198,837
Internal contributions from 131 140 131 -
263,006 259,374 238,206 240,329
EXPENDITURES
Administration 41,899 3,725 44,701 5,133
Staff expenses 100,885 116,098 118,731 107,323
Operations 50,000 52,994 35,000 25,413
Building 2,970 3,024 2,940 3,037
Vehicle operations - - 308 -
Equipment 1,555 2,176 615 1,699
Contributions to Internal Services 44,893 44,893 8,062 8,062
Amortization 131 - 130 -
Contracts 5,000 - - -
263,006 238,583 238,206 178,386

(Statement "E") $ - $ 20,791 $ - $ 61,943
50
Service 105
PROTECTIVE INSPECTIONS
2013 2013 2012 2012

REVENUE
Grants $ 153 $ 2,140 $ 152 $ 939
User fees 15,260 478,250 8,800 9,161
Inspection services 506,304 106,165 581,191 476,770
Taxation 443,261 443,258 431,691 431,691
Internal Contributions 90,000 91,665 - -
Surplus, beginning of year (3) (22,476) 72,848 98,726
1,054,975 1,099,002 1,094,682 1,017,287
EXPENDITURES
Administration 90,504 91,611 71,755 49,689
Staff salaries 757,461 779,036 794,069 742,860
Operations expense 4,100 1,208 5,050 2,241
Internal contributions to 53,023 53,023 51,983 102
Amortization 1,163 - 1,151 -
1,054,975 1,067,560 1,094,682 1,039,763

(Statement "E") $ - $ 31,442 $ - $ (22,476)
RESERVE (Planning & Land Use (83))

Balance, beginning of the year $ 60,233 $ 58,220
Contributions in the year - 1,151
RESERVE (Building Rehab Reserve (98))

Expenditures in the year 90,000 -
TOTAL RESERVES $ 172,244 $ 256,437

CAPITAL ASSETS
Equipment $ 20,942 $ 20,942

Less: Accumulated amortization (20,076) 866 (19,730) 1,212
EQUITY IN CAPITAL ASSETS $ 866 $ 1,212
51
Service 106
PLANNING AND LAND USE DEPARTMENT
2013 2013 2012 2012

REVENUE
Grants $ 150 $ 4,634 $ 150 $ 682
User fees 52,420 43,689 50,500 51,494
Taxation 464,512 464,509 558,325 558,325
Internal Contributions 41,606 9 996 600
938,083 881,595 859,728 875,263
EXPENDITURES
Administration 222,711 38,402 293,559 18,925
Staff salaries 536,393 398,748 409,752 397,901
Internal contributions to 39,341 38,184 - 4,260
Contracts 19,070 3,920 15,000 -
938,083 578,769 859,728 506,509

(Statement "E") $ - $ 302,826 $ - $ 368,754
52
Service 107
COMMUNITY SUSTAINABILITY
2013 2013 2012 2012

REVENUE
Taxation $ 132,150 $ 132,150 $ 181,520 $ 181,520
User Fees - (40) - 25
Grants 12,500 36,197 43,400 35,304
Donations - 16,000 43,680 -
Internal contributions from 4,536 5,000 40,085 36,419
Sale of Equipment - 7,000 (43,680) 15,851
310,222 352,772 273,737 370,701
EXPENDITURES
Administration 107,290 2,825 5,730 2,983
Staff expenses 68,179 56,797 56,735 47,836
Operations - - - (40)
Building 1,930 1,701 1,911 1,708
Vehicle 207 - 205 -
Equipment 3,427 990 513 956
Capital - - 2,525 -
Amortization 87 - 86 -
Contracts 76,950 39,626 128,000 77,165
310,222 159,687 273,737 214,236

(Statement "E") $ - $ 193,085 $ - $ 156,465

CAPITAL ASSETS
Equipment $ 472,947 $ 528,280

53
Service 108
COMMUNITY DEVELOPMENT
(Former BC Hydro Grant-in-Lieu)
2013 2013 2012 2012

REVENUE
Grants $ 770,990 $ 811,649 $ 740,160 $ 770,991
Interest earnings - 13,185 - 10,823
Internal contributions from - - - 6,000
Surplus, beginning of year - 745,257 - 811,799
770,990 1,570,091 740,160 1,599,613
EXPENDITURES
External contributions to outside organizations - 572,376 - 670,574
770,990 838,183 740,160 854,356

(Statement "E") $ - $ 731,908 $ - $ 745,257
54
Service 110
COLUMBIA BASIN TRUST FUNDING INITIATIVE
2013 2013 2012 2012

REVENUE
Other Income $ 1,289,757 $ 1,283,165 $ 1,289,757 $ 1,181,476
Recoveries - 6,262 - 5,106
Surplus, beginning of year - 1 - 65,222
1,289,757 1,295,615 1,289,757 1,257,604
EXPENDITURES
Administration 61,417 5,293 61,417 4,713
Internal contributions to - 76,209 - 78,603
External contributions to outside organizations 1,228,340 1,214,112 1,228,340 1,174,287
1,289,757 1,295,614 1,289,757 1,257,603

(Statement "E") $ - $ 1 $ - $ 1
55
Service 111
COMMUNITY WORKS FUNDING
2013 2013 2012 2012

REVENUE
UBCM contributions $ 1,256,368 $ 884,550 $ 1,256,368 $ 604,926
1,256,368 934,904 1,256,368 643,852
EXPENDITURES
Contributions to internal services - 326,016 - 364,356
External contributions to outside organizations 1,256,368 608,888 1,256,368 279,496
1,256,368 934,904 1,256,368 643,852

(Statement "E") $ - $ - $ - $ -
56
Service 112
FEASIBILITY STUDY SERVICE
2013 2013 2012 2012

REVENUE
Grants $ - $ - $ - $ 27
Internal contributions from - 5,560 - -
Taxation - - 21,980 21,980
Surplus, beginning of year - 6,362 - -
- 11,922 21,980 22,007
EXPENDITURES
Administration - - 1,980 1,980
Contracts - 81 20,000 13,665
- 81 21,980 15,645
(Statement "E") $ - $ 11,841 $ - $ 6,362
RESERVE (Feasibility Studies Reserve (51))

57
Service 115
ENGINEERING AND ENVIRONMENTAL SERVICE
2013 2013 2012 2012

REVENUE
Provincial grants $ 15,750 $ 15,750 $ 27,500 $ 27,500
Interest - 47 - 92
Contributions from waste, water and rural admin 1,446,704 1,334,478 1,249,595 1,295,560
User fees - 107 - -
1,626,951 1,584,190 1,397,095 1,455,862
EXPENDITURES
Administration 43,890 37,209 43,749 38,437
Staff salaries and expenses 1,175,768 962,228 1,098,104 956,525
Contributions to IT services 90,000 90,000 83,124 83,124
Contracts 172,750 98,344 107,500 85,383
Capital 69,000 19,537 - -
Indemnities - 927 - -
Operations 600 410 - 560
Amortization - Equipment 11,570 - - -
1,626,951 1,275,379 1,397,095 1,222,054

(Statement "E") $ - $ 308,811 $ - $ 233,808

CAPITAL ASSETS
Equipment $ 97,084 $ 69,418

58
Service 140
ECONOMIC DEVELOPMENT SERVICES

(Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 25,000 $ 25,000 $ 30,000 $ 30,000
43,140 48,139 48,819 48,804
EXPENDITURES
Administration services 18,310 536 19,739 243
Indemnities 1,000 946 200 884
Internal contributions to 830 830 18,880 880
Contracts 23,000 22,400 10,000 23,658
43,140 24,712 48,819 25,665

(Statement "E") $ - $ 23,427 $ - $ 23,139
59
Service 141

(Kootenay Lake Sub-Region Creston, Areas B & C)
2013 2013 2012 2012

REVENUE
Grants $ - $ 861 $ - $ 318
Taxation 121,194 121,194 101,034 101,034
151,074 151,935 127,100 181,534
EXPENDITURES
Administrative services 284 269 26,350 262
Contributions to organizations 150,000 130,000 - 150,642
151,074 131,059 127,100 151,654

(Statement "E") $ - $ 20,876 $ - $ 29,880
60
Service 142

(Kootenay Lake North Sub-Region Kaslo, Area D)
2013 2013 2012 2012

REVENUE
Surplus, Beginning of Year $ - $ (92) $ - $ (92)
- (92) - (92)
- - - -
(Statement "E") $ - $ (92) $ - $ (92)
61
Service 143

(Nelson and Areas E & F)
2013 2013 2012 2012

REVENUE
Grants $ 1,850 $ 3,149 $ 1,850 $ 3,076
Taxation 154,000 154,000 144,000 144,000
292,497 293,705 314,043 316,750
EXPENDITURES
Administration 137,419 520 168,965 648
Indemnities 288 - 328 -
292,497 155,310 314,043 180,194

(Statement "E") $ - $ 138,395 $ - $ 136,556
62
Service 144

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Grants $ - $ 14 $ - $ 41
Taxation 13,170 13,170 12,930 12,930
20,189 20,202 19,656 19,739
EXPENDITURES
Contributions to internal services 50 36 50 41
Internal contributions to 920 920 680 680
Contributions to organizations 12,000 12,000 12,000 12,000
Administration 7,019 - 6,726 -
20,189 12,956 19,656 12,721

(Statement "E") $ - $ 7,246 $ - $ 7,018
63
Service 145

(Slocan Valley Sub-Region New Denver, Silverton, Slocan and Area H)
2013 2013 2012 2012

REVENUE
Grants in lieu of tax $ 110,000 $ 9,021 $ - $ 21
Taxation 10,314 10,314 11,295 11,295
129,587 28,650 15,477 15,498
EXPENDITURES
Operations expense - - - 407
Administration 50 230 4,232 32
Staff 1,500 7,788 500 1,634
Indemnities 2,500 99 2,000 1,440
Internal contributions to 110,880 10,678 8,745 370
Contracts 14,657 1,774 - 2,300
129,587 20,569 15,477 6,183

(Statement "E") $ - $ 8,081 $ - $ 9,315
64
Service 146

(Lower Arrow Sub-Region, Areas I and J)
2013 2013 2012 2012

REVENUE
Taxation $ 20,000 $ 20,000 $ 20,000 $ 20,000
Grants - 2 - 2
127,487 127,490 129,901 129,905
EXPENDITURES
Contributions to organizations 19,620 - - 22,048
Administration 107,757 227 110,181 269
127,487 337 129,901 22,417

(Statement "E") $ - $ 127,153 $ - $ 107,488
65
Service 147

(Upper Arrow Sub-Region, Area K)
2013 2013 2012 2012

REVENUE
Taxation $ 3,000 $ 3,000 $ 3,000 $ 3,000
Grants - 2 - 2
Surplus, Beginning of Year 203 205 165 167
3,203 3,207 3,165 3,169
EXPENDITURES
Contributions to internal services 7 6 7 6
3,203 3,001 3,165 2,964

(Statement "E") $ - $ 206 $ - $ 205
66
Service 149

(Municipalities and Electoral Areas on West side of Kootenay Lake except Area F)
2013 2013 2012 2012

REVENUE
Surplus, Beginning of Year $ - $ 74 $ - $ 74
- 74 - 74

(Statement "E") $ - $ 74 $ - $ 74
67
Service 170
ADVISORY PLANNING COMMISSION

(Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 100 $ 100 $ 222 $ 222
1,500 1,500 1,500 1,500
EXPENDITURES
Operations expense 1,390 60 1,400 -
1,500 170 1,500 100

(Statement "E") $ - $ 1,330 $ - $ 1,400
68
Service 171

(Area B)
2013 2013 2012 2012

REVENUE
Grants $ - $ 15 $ - $ 7
Taxation 1,437 1,437 896 896
1,500 1,516 1,500 1,244
EXPENDITURES
Operations 1,390 1,113 1,400 1,080
1,500 1,232 1,500 1,180

(Statement "E") $ - $ 284 $ - $ 64
69
Service 172

(Area C)
2013 2013 2012 2012

REVENUE
Grants $ - $ - $ - $ 1
Taxation 645 645 1,175 1,175
Surplus, Beginning of Year 1,355 1,355 825 825
2,000 2,000 2,000 2,001
EXPENDITURES
Operations 1,890 200 1,900 546
2,000 310 2,000 646

(Statement "E") $ - $ 1,690 $ - $ 1,355
70
Service 173

(Area D)
2013 2013 2012 2012

REVENUE
Internal contributions from $ - $ - $ 1,000 $ 1,000
1,112 1,112 1,212 1,212
EXPENDITURES
Operations 1,002 92 1,112 -
1,112 202 1,212 100

(Statement "E") $ - $ 910 $ - $ 1,112
71
Service 174

(Area E)
2013 2013 2012 2012

REVENUE
Taxation $ 1,292 $ 1,293 $ 1,273 $ 1,274
Surplus, Beginning of Year 1,208 1,208 1,227 891
2,500 2,501 2,500 2,165
EXPENDITURES
Operations 2,390 1,069 2,400 857
2,500 1,179 2,500 957

(Statement "E") $ - $ 1,322 $ - $ 1,208
72
Service 175

(Area F)
2013 2013 2012 2012

REVENUE
Taxation $ 100 $ 100 $ 877 $ 877
1,500 1,499 1,500 1,499
EXPENDITURES
Operations 1,390 148 1,400 -
1,500 258 1,500 100

(Statement "E") $ - $ 1,241 $ - $ 1,399
73
Service 176

(Area G)
2013 2013 2012 2012

REVENUE
Surplus, Beginning of Year $ 2,785 $ 2,785 $ 2,785 $ 2,785
2,785 2,785 2,785 2,785
EXPENDITURES
Operations 100 - 100 -
2,785 - 2,785 -
(Statement "E") $ - $ 2,785 $ - $ 2,785
74
Service 177

(Area H)
2013 2013 2012 2012

REVENUE
Surplus, Beginning of Year $ 2,640 $ 2,640 $ 2,740 $ 2,740
2,640 2,640 2,740 2,740
EXPENDITURES
Contribution to internal services 110 110 100 100
2,640 110 2,740 100

(Statement "E") $ - $ 2,530 $ - $ 2,640
75
Service 178

(Area I)
2013 2013 2012 2012

REVENUE
Internal contributions from $ - $ - $ - $ 11,000
Taxation - - 897 897
Surplus, beginning of year 4,833 4,833 603 603
4,833 4,833 1,500 12,500
EXPENDITURES
Operations 1,390 336 1,390 7,557
Administration 3,333 - - -
Contracts - 500 - -
4,833 946 1,500 7,667

(Statement "E") $ - $ 3,887 $ - $ 4,833
76
Service 179

(Area J)
2013 2013 2012 2012

REVENUE
Taxation $ 3,128 $ 3,128 $ - $ -
Surplus, beginning of year (518) (517) 2,610 1,120
2,610 2,611 2,610 1,120
EXPENDITURES
Operations 2,500 - 2,500 1,500
Internal contributions to - - - 27
2,610 110 2,610 1,637

(Statement "E") $ - $ 2,501 $ - $ (517)
77
Service 180

(Area K)
2013 2013 2012 2012

REVENUE
Taxation $ (2,809) $ (2,809) $ - $ -
Grants - 2 - -
Surplus, beginning of year 2,809 2,809 2,809 2,809
- 2 2,809 2,809
EXPENDITURES
Administration - - 2,809 -
- - 2,809 -
(Statement "E") $ - $ 2 $ - $ 2,809
78
Service 209
FIRE PROTECTION SERVICES

(Ainsworth & Woodbury)
2013 2013
Budget Actual
EXPENDITURES
Administration - 4,051
Internal Contributions - 4,050
- 8,101
(Statement "E") $ - $ (8,101)
79
Service 210

(Kaslo)
2013 2013
Budget Actual
REVENUE
Internal contributions $ - $ 934,800
- 934,800
EXPENDITURES
Administration Services - 7,354
Operations expense - 442
Building Operations - 2,719
Capital Additions - 388,477
Internal Contributions to - 559,129
M.F.A. debt service - 9,700
- 967,821
(Statement "E") $ - $ (33,021)
2013
Actual
RESERVE (Kaslo Fire (37))
Contributions in the year $ 546,323
Balance, end of the year $ 546,323
2013 Actual
CAPITAL ASSETS
MFA Debt (net of actuarial accrual) $ (950,000)
Work in progress 388,477
EQUITY IN CAPITAL ASSETS $ (561,523)
80
Service 211

(Defined Portion of Area A Riondel)
2013 2013 2012 2012

REVENUE
Taxation $ 118,223 $ 118,223 $ 117,613 $ 117,613
Internal contributions 29,143 8,201 8,080 8,080
Sale of Material - 1,500 - -
Surplus (Deficit), beginning of year 20,046 20,040 - 8,624
167,412 147,964 125,693 134,317
EXPENDITURES
Administration services 14,038 3,587 5,890 3,534
Staff expenses 16,614 14,872 19,400 13,361
Equipment operations 18,500 16,798 18,060 17,468
Amortization - Building and Structure 20,942 - - -
167,412 126,355 125,693 114,277

(Statement "E") $ - $ 21,609 $ - $ 20,040
2013 2012
Actual Actual
RESERVE (Riondel Fire (49))
81

(Defined Portion of Area A Riondel)

CAPITAL ASSETS
Land $ 7,302 $ 7,302
Building 88,599 88,599

Equipment 219,552 219,552


82
Service 212

(Defined Portion of Areas A & C, Wynndel)
2013 2013 2012 2012

REVENUE
Taxation $ 185,557 $ 185,557 $ 183,496 $ 183,496
Sale of Material - 2,020 - -
Internal Contributions From 44,018 15,000 - -
Surplus (Deficit), beginning of year 6,784 6,783 7,879 (2,939)
236,359 209,360 191,375 180,557
EXPENDITURES
Staff expenses 44,916 28,257 42,960 33,897
Contribution to internal services 3,608 3,609 3,555 3,555
Capital Additions 15,000 15,000 - -
Amortization - Buidlings & Structure 29,018 - - -
236,359 182,113 191,375 173,774

(Statement "E") $ - $ 27,247 $ - $ 6,783
83

(Defined Portion of Areas A & C, Wynndel)
2013 2012
Actual Actual
RESERVE (Wynndel Fire (47))
Expenditures in the year 15,000 2,963
Earnings in the year 2,618 -

CAPITAL ASSETS
Land $ 10,962 $ 10,962
Building 140,189 140,189

Equipment 287,065 317,065



84
Service 213

(Defined Portion of Area B, Lister)
2013 2013 2012 2012

REVENUE
Grants $ - $ 426 $ - $ 471
User fees - Lower Kootenai Band 7,950 7,729 7,833 8,021
Taxation 147,900 147,900 150,646 150,646
Recoveries - 27,231 - -
Internal contributions 33,337 2,512 - -
Surplus (Deficit), beginning of year 12,475 12,475 - (9,365)
201,662 198,273 158,479 149,773
EXPENDITURES
Staff expenses 43,962 48,207 42,801 34,754
Amortization 33,337 - - -
201,662 189,782 158,479 137,298

(Statement "E") $ - $ 8,491 $ - $ 12,475
85

(Defined Portion of Area B, Lister)
2013 2012
Actual Actual
RESERVE (Canyon Lister Fire (78))

CAPITAL ASSETS
Land $ 23,271 $ 23,271
Building 57,428 57,428

Equipment 320,780 320,780


86
Service 214

(Defined Portion of Area B & C, Creston Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 156,795 $ 156,795 $ 137,565 $ 137,565
Surplus (Deficit), beginning of year (1,172) (1,173) - (673)
155,623 155,622 137,565 136,892
EXPENDITURES
Administration services 202 118 199 699
Contracts 151,000 151,000 131,950 131,950
155,623 155,539 137,565 138,065

(Statement "E") $ - $ 83 $ - $ (1,173)
2013 2012
Actual Actual
RESERVE (Creston Fire Contract (80))
87
Service 215

(Defined Portion of Area D, Kaslo Contract)
2013 2013 2012 2012

REVENUE
Grants $ - $ 59 $ - $ 58
Taxation 81,263 81,263 80,161 80,161
80,048 80,107 80,161 79,743
EXPENDITURES
Contracts 75,552 63,730 75,553 63,731
80,048 68,205 80,161 80,958

(Statement "E") $ - $ 11,902 $ - $ (1,215)
88
Service 216

(Defined Portion of Area E, Blewett Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 158,630 $ 158,630 $ 125,208 $ 125,208
Sale of Equipment - - - 125,000
Internal contributions - - 25,718 -
Surplus (Deficit), beginning of year (17,535) (20,886) (9,305) (9,306)
141,095 137,744 141,621 240,902
EXPENDITURES
Vehicle operations - - 11,036 131,228
Contracts 136,517 136,517 125,000 125,000
141,095 141,043 141,621 261,788

(Statement "E") $ - $ (3,299) $ - $ (20,886)
2013 2012
Actual Actual
RESERVE (Blewett Fire Contract (79))

CAPITAL ASSETS
Equipment $ 3,711 $ 3,711

89
Service 217

(Defined Portion of Area F, North Shore)
2013 2013 2012 2012

REVENUE
Taxation $ 149,604 $ 149,604 $ 159,550 $ 159,550
Internal contributions 185,557 - - -
Surplus (Deficit), beginning of year 25,939 25,938 15,630 29,066
361,100 175,542 175,180 188,616
EXPENDITURES
Staff expenses 38,624 39,119 41,792 34,863
Capital purchases 147,900 8,802 10,000 -
361,100 186,220 175,180 162,678

(Statement "E") $ - $ (10,678) $ - $ 25,938
2013 2012
Actual Actual
RESERVE (North Shore Fire Reserve (66))
90

(Defined Portion of Area F, North Shore)

CAPITAL ASSETS
Building $ 192,810 $ 184,008
Equipment 420,598 420,598

Paving 5,475 5,475


91
Service 218

(Defined Portion of Area G, Salmo Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 58,571 $ 58,571 $ 58,504 $ 58,504
Surplus (Deficit), beginning of year - (102) - (50)
58,571 58,469 58,504 58,454
EXPENDITURES
Administration services - 45 - 52
Contracts 55,648 55,648 55,097 55,097
58,571 58,616 58,504 58,556

(Statement "E") $ - $ (147) $ - $ (102)
92
Service 219

(Defined Portion of Area G, Ymir)
2013 2013 2012 2012

REVENUE
Grants $ - $ 53 $ - $ 49
Taxation 123,245 123,245 118,395 118,395
Surplus (Deficit), beginning of year (7,101) (7,102) 29,036 24,680
155,788 119,196 147,431 143,124
EXPENDITURES
Staff expenses 7,215 6,393 12,191 8,399
155,788 120,006 147,431 150,226

(Statement "E") $ - $ (810) $ - $ (7,102)
RESERVE (Ymir Fire Reserve (72))


CAPITAL ASSETS
Land $ 8,924 $ 8,924
Building 289,563 289,563

Equipment 531,019 531,019



93
Service 221

(Defined Portion of Area I, Tarrys/Pass Creek)
2013 2013 2012 2012

REVENUE
Taxation $ 269,108 $ 269,108 $ 270,560 $ 270,560
User fees - 1,578 - -
482,225 421,294 298,560 375,210
EXPENDITURES
Staff expenses 54,748 52,320 59,840 38,038
Capital purchases 28,000 28,173 23,000 20,481
482,225 287,857 298,560 260,480

(Statement "E") $ - $ 133,437 $ - $ 114,730
RESERVE (Tarry's & Pass Creek Fire Reserve (68))

94

(Defined Portion of Area I, Tarrys/Pass Creek)

CAPITAL ASSETS
Land $ 37,094 $ 37,094
Building 313,626 313,626

Equipment 1,311,766 1,311,766

Paving 58,940 30,767

95
Service 222

(Defined Portion of Area J, Robson/Raspberry)
2013 2013 2012 2012

REVENUE
Taxation $ 124,082 $ 124,082 $ 105,000 $ 105,032
Internal contributions 33,166 78,139 - -
172,064 216,795 121,077 132,932
EXPENDITURES
Staff expenses 31,976 30,583 29,305 36,452
Capital expenditures - 77,615 - -
172,064 216,795 121,077 118,358

(Statement "E") $ - $ - $ - $ 14,574
RESERVE (Robson Fire Reserve (69))


CAPITAL ASSETS
Land $ 32,000 $ 32,000
Building 168,687 168,687

Equipment 569,962 569,962

96
Service 223

(Defined Portion of Area K, Nakusp Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 88,194 $ 88,194 $ 77,978 $ 77,978
83,221 83,909 77,978 77,943
EXPENDITURES
Contracts 78,719 78,719 73,719 77,978
Building 18 - 18 -
83,221 83,196 77,978 82,228

(Statement "E") $ - $ 713 $ - $ (4,285)
97
Service 224

(Defined Portion of Area H, New Denver Contract)
2013 2013 2012 2012

REVENUE
Other income - M.F.A. $ - $ - $ - $ 1,292
Taxation 36,752 36,752 36,035 36,035
User fees - - 986 -
Internal contributions - - (11,678) 6,387
Rentals - - 18,065 -
Sale of Equipment - - - 10
Surplus (Deficit), beginning of year 447 455 8,409 8,408
37,199 37,207 51,817 52,132
EXPENDITURES
Vehicle operations - (739) 986 998
M.F.A. debt service - - 15,576 15,448
Contracts 35,052 31,724 31,724 31,724
37,199 33,110 51,817 51,677

(Statement "E") $ - $ 4,097 $ - $ 455
RESERVE (New Denver Fire (40))

Expenditures in the year - (6,387)
98
Service 225

(Defined Portion of Area E & F, Balfour/Harrop & Proctor)
2013 2013 2012 2012

REVENUE
Taxation $ 241,503 $ 241,503 $ 203,475 $ 203,475
User Fees 11,823 - - -
Surplus (Deficit), beginning of year - (5) 19,925 2,697
324,950 248,108 235,223 222,992
EXPENDITURES
Staff expenses 39,940 41,759 38,600 42,953
M.F.A. debt service 3,715 3,646 3,715 3,645
324,950 220,175 235,223 222,997
(Statement "E") $ - $ 27,933 $ - $ (5)
99

(Defined Portion of Area E & F, Balfour/Harrop & Proctor)
2013 2012
Actual Actual
RESERVE (Balfour Fire Reserve (44))

CAPITAL ASSETS
Land $ 80,660 $ 80,660
Building 418,068 418,068

Equipment 639,569 639,569



MFA Debt (net of actuarial accrual) (33,469) (36,511)
100
Service 226

(Defined Portion of Area H, Slocan Valley)
2013 2013 2012 2012

REVENUE
Taxation $ 492,574 $ 492,574 $ 461,331 $ 461,331
Other income 15,163 13,809 14,940 15,162
User fees - 3,000 - 5,569
Internal contributions 405,680 300,000 - 39,515
Surplus (Deficit), beginning of year (160) (582) 85,695 79,647
- - - 1
913,257 808,801 561,966 601,225
EXPENDITURES
Staff expenses 88,337 74,952 96,722 78,030
Capital additions 300,000 46,899 25,000 61,583
M.F.A. debt service 35,943 33,731 35,943 35,943
913,257 808,799 561,966 601,807

(Statement "E") $ - $ 2 $ - $ (582)
101

(Defined Portion of Area H, Slocan Valley)
2013 2012
Actual Actual
RESERVE (Slocan Valley Fire (75))

CAPITAL ASSETS
Land $ 107,307 $ 107,307
Building 939,941 939,941

Equipment 1,288,834 1,288,834

Paving 58,679 58,679


Engineering Structures - General 28,887 28,887


102
Service 227

(Fauquier Fire Service)
2013 2013 2012 2012

REVENUE
Taxation $ 15,873 $ 15,873 $ 16,120 $ 16,120
Surplus (Deficit), beginning of year 13 (12) - (16)
15,886 15,861 16,120 16,104
EXPENDITURES
Contracts 14,498 14,498 14,498 14,498
15,886 15,880 16,120 16,116

(Statement "E") $ - $ (19) $ - $ (12)
103
Service 228

(Defined Portion of Areas E & F, Beasley/Blewett)
2013 2013 2012 2012

REVENUE
Grants $ - $ 197 $ - $ 162
Taxation 310,045 310,045 253,809 253,809
Donations - - - 5,000
506,206 374,531 362,389 340,067
EXPENDITURES
Staff expenses 48,615 35,424 44,606 37,607
Capital additions 61,000 70,598 12,000 -
506,206 353,294 362,389 330,511

(Statement "E") $ - $ 21,237 $ - $ 9,556
104

(Defined Portion of Areas E & F, Beasley/Blewett)
2013 2012
Actual Actual
RESERVE (Blewett Beasley Fire (48))

CAPITAL ASSETS
Land $ 45,069 $ 45,069
Building 475,946 475,946

Equipment 1,230,411 1,177,278

Paving 28,678 28,678

105
Service 229

(Defined Portion of Area J, Ootischenia)
2013 2013 2012 2012

REVENUE
Taxation $ 127,032 $ 127,032 $ 127,056 $ 127,056
314,542 284,491 198,713 200,106
EXPENDITURES
Staff expenses 23,860 21,791 23,555 20,441
314,542 275,117 198,713 190,547

(Statement "E") $ - $ 9,374 $ - $ 9,559
RESERVE (Ootischenia Fire Reserve (56))


CAPITAL ASSETS
Building $ 187,363 $ 187,363
Equipment 524,482 524,482

Paving 14,728 14,728

106
Service 230

(Defined Portion of Area J, Hudu Valley Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 12,995 $ 12,994 $ 13,643 $ 13,643
13,612 12,376 13,643 13,629
EXPENDITURES
Contracts 12,302 13,505 12,120 12,725
13,612 14,813 13,643 14,247

(Statement "E") $ - $ (2,437) $ - $ (618)
107
Service 231

(Defined Portion of Area J, Fairview Contract)
2013 2013 2012 2012

REVENUE
Taxation $ 20,242 $ 20,242 $ 19,868 $ 19,868
20,257 20,226 19,868 19,850
EXPENDITURES
Contracts 18,514 18,514 18,151 18,151
20,257 20,253 19,868 19,866

(Statement "E") $ - $ (27) $ - $ (16)
108
Service 232

(Defined Portion of Area B, Yahk-Kingsgate)
2013 2013 2012 2012

REVENUE
Grants $ - $ 14,360 $ - $ 20,578
Taxation 131,836 131,836 138,474 138,474
173,244 197,194 206,677 233,920
EXPENDITURES
Staff expenses 33,315 24,288 31,810 23,451
Capital additions - 2,354 91,000 54,514
Contribution to internal services 16,037 - 1,622 -
M.F.A. debt service 36,499 36,499 36,499 36,499
173,244 143,892 206,677 191,123

(Statement "E") $ - $ 53,302 $ - $ 42,797
109

(Defined Portion of Area B, Yahk-Kingsgate)
2013 2012
Actual Actual
RESERVE (Yahk-Kingsgate Fire Reserve (45))

CAPITAL ASSETS
Land $ 17,576 $ 17,576
Building 84,061 81,709

Equipment 363,810 363,810



110
Service 233
JAWS OF LIFE SERVICE

(Area I & J)
2013 2013 2012 2012

REVENUE
Grants $ - $ 1 $ - $ 1
Taxation 15,895 15,895 16,758 16,758
Recoveries from P.E.P. 500 3,546 500 2,285
Surplus (Deficit), beginning of year - 5,929 - -
24,005 25,371 17,258 19,044
EXPENDITURES
Administration services 2,958 1,042 2,915 371
Staff expenses 3,588 - 3,535 4,543
Operations 513 - 505 -
Building operations 965 97 949 35
Capital additions - 8,881 - -
24,005 16,283 17,258 13,115

(Statement "E") $ - $ 9,088 $ - $ 5,929
RESERVE (Area I & J - Jaws of Life (68))


CAPITAL ASSETS
Equipment $ 114,264 $ 105,383

111
Service 234

(Kaslo and Area D)
2013 2013 2012 2012

REVENUE
Grants $ - $ 153 $ - $ 144
Taxation 17,360 17,360 17,223 17,223
Surplus (Deficit), beginning of year - 13,252 - 13,959
17,360 30,765 17,223 31,327
EXPENDITURES
Vehicle operations - - - 802
Building operations - 36 - 35
Contracts 15,955 15,955 16,026 16,026
17,360 17,409 17,223 18,075

(Statement "E") $ - $ 13,356 $ - $ 13,252
RESERVE (Kaslo - Jaws of Life (95))

Balance, beginning of the year $ 597 $ 588
Balance, end of the year $ 603 $ 597
112
Service 240

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Grants $ - $ 16 $ - $ 45
Taxation 14,731 14,731 14,311 14,311
Surplus (Deficit), beginning of year - 108 - 76
14,731 14,855 14,311 14,432
EXPENDITURES
Contributions to external organizations 13,245 13,245 12,985 12,985
14,731 14,742 14,311 14,324

(Statement "E") $ - $ 113 $ - $ 108
113
Service 242

(Creston and Areas A, B, & C)
2013 2013 2012 2012

REVENUE
Grants $ - $ 240 $ - $ 101
Taxation 47,177 47,177 44,962 44,962
Surplus (Deficit), beginning of year 312 312 - 203
47,489 47,729 44,962 45,266
EXPENDITURES
47,489 47,476 44,962 44,954

(Statement "E") $ - $ 253 $ - $ 312
114
Service 245

(Search and Rescue - Nakusp and Area K)
2013 2013 2012 2012

REVENUE
Senior government participation $ - $ 557 $ - $ 41
Taxation 17,656 17,656 16,045 16,045
Surplus (Deficit), beginning of year 49 48 5 13
17,705 18,261 16,050 16,099
EXPENDITURES
17,705 17,705 16,050 16,051

(Statement "E") $ - $ 556 $ - $ 48
115
Service 246

(Search and Rescue - Nelson & Salmo EFG)
2013 2013 2012 2012

REVENUE
Taxation $ 35,001 $ 35,000 $ 35,002 $ 35,002
Grants - 507 - 501
Surplus, Beginning of Year (1) 2,067 1,776 1,968
35,000 37,574 36,778 37,471
EXPENDITURES
Administration - - 1,777 -
Building - 182 - 403
Contracts 32,945 32,945 33,791 33,791
35,000 35,182 36,778 35,404

(Statement "E") $ - $ 2,392 $ - $ 2,067
116
Service 247

(Search and Rescue - Castlegar)
2013 2013 2012 2012

REVENUE
Taxation $ 20,000 $ 20,000 $ 20,000 $ 20,000
Grants - - - 1
Surplus, Beginning of Year 73 74 1,500 1,573
20,073 20,074 21,500 21,574
EXPENDITURES
Contracts 18,560 18,560 17,287 20,287
Commitments - - 3,000 -
20,073 20,073 21,500 21,500

(Statement "E") $ - $ 1 $ - $ 74
117
Service 250
EMERGENCY COMMUNICATION 911
2013 2013 2012 2012

REVENUE
Grants $ 750 $ 2,592 $ 76 $ 375
User fees - Telus 184,743 184,020 201,400 184,560
Taxation 217,305 217,304 190,411 190,411
Recoveries 11,700 21,157 11,700 17,987
Surplus (Deficit), beginning of year 924 (11,690) - (6,676)
415,422 413,383 403,587 386,657
EXPENDITURES
Contracts - RDKB 389,423 376,434 364,006 374,984
415,422 398,485 403,587 398,347

(Statement "E") $ - $ 14,898 $ - $ (11,690)
118
Service 251
EMERGENCY PROGRAM SERVICE

(Creston and Areas A, B & C)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 244 $ - $ 94
Taxation 47,923 47,923 41,778 41,778
Surplus (Deficit), beginning of year 267 1,009 3,587 3,636
48,190 49,176 45,365 45,508
EXPENDITURES
Administration - 1,135 - -
Staff expenses 355 - 350 59
Operations expense 2,000 492 2,000 1,425
48,190 47,461 45,365 44,499

(Statement "E") $ - $ 1,715 $ - $ 1,009
119
Service 252

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 35 $ 611 $ 705
Taxation 32,085 32,085 30,016 30,016
Surplus (Deficit), beginning of year 1,112 1,483 688 778
33,197 33,603 31,315 31,499
EXPENDITURES
Administration 400 567 - -
Staff expenses 200 304 500 148
Operations expense 500 1,163 1,000 53
33,197 34,131 31,315 30,016

(Statement "E") $ - $ (528) $ - $ 1,483
120
Service 253

(Nakusp and Area K)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 1,104 $ - $ 83
Taxation 34,963 34,963 32,641 32,641
35 36 33 33,511
EXPENDITURES
Administration - 95 - -
Staff expenses 500 - 500 -
Operations expense 300 31 300 -
35,811 35,137 33,415 32,615

(Statement "E") $ - $ 1,826 $ - $ 896
CAPITAL ASSETS
Equipment $ 25,499 $ 25,499

121
Service 254

(Nelson and Areas E and F)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ 400 $ 727 $ 300 $ 724
Taxation 45,099 45,099 46,278 46,277
71,792 72,089 69,510 70,244
EXPENDITURES
Administration services - 2,654 - -
Staff expenses 51 - 50 108
Operations expense 25,500 390 26,000 210
Building operations - 838 45 -
Vehicle 406 705 400 648
71,792 50,422 69,510 43,981

(Statement "E") $ - $ 21,667 $ - $ 26,263
122
Service 255

(Silverton, Slocan and Area H)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 20 $ - $ 23
Taxation 27,301 27,301 31,524 31,524
Internal contributions - 2,054 - 4,000
Surplus (Deficit), beginning of year 7,837 7,840 (2,585) 450
35,138 37,215 28,939 35,997
EXPENDITURES
Staff expenses 500 45 500 -
Operations expense 4,872 2,544 864 582
Administration Services - 73 - -
35,138 32,428 28,939 28,157

(Statement "E") $ - $ 4,787 $ - $ 7,840
123
Service 256

(Kaslo and Area D)
2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 261 $ - $ 276
Taxation 29,781 29,781 33,033 33,033
Internal contributions - 7,500 - -
35,097 42,857 42,972 43,422
EXPENDITURES
Operations expense 2,500 7,531 2,500 497
Capital - - 10,000 -
Contracts - - - 7,500
35,097 39,817 42,972 38,107

(Statement "E") $ - $ 3,040 $ - $ 5,315
CAPITAL ASSETS
Equipment $ 24,324 $ 24,324

124
Service 257

2013 2013 2012 2012

REVENUE
Grants - JEPP $ - $ 3 $ - $ 3
Taxation 32,342 32,342 29,809 29,809
Internal Contributions - - - 4,000
36,347 36,350 29,815 33,820
EXPENDITURES
Operations 4,250 - - -
36,347 32,097 29,815 29,815

(Statement "E") $ - $ 4,253 $ - $ 4,005
125
Service 259
CONSOLIDATED EMERGENCY SERVICES
2013 2013 2012 2012

REVENUE
Grants $ 949 $ 949 $ 6,000 $ 2,778
233,858 232,794 238,612 235,151
EXPENDITURES
Staff expenses 158,132 153,547 165,930 145,489
Indemnities 1,000 - 1,000 -
Building operations 958 - 944 842
Vehicle 1,015 - 1,000 -
Contribution to IT services 13,480 13,480 13,217 13,217
233,858 222,942 238,612 211,454

(Statement "E") $ - $ 9,852 $ - $ 23,697
2013 2012
Actual Actual
RESERVE (Consolidated Emergency Services (18))
126
Service 260
DYKING
(Defined Portion of Areas, B & C, Goat River)
2013 2013 2012 2012

REVENUE
Taxation $ 8,097 $ 8,097 $ 7,904 $ 7,904
Surplus (Deficit), beginning of year 1 1 (59) (59)
8,098 8,098 7,845 7,845
EXPENDITURES
Contribution to internal services 598 595 7,845 344
Financial service contribution 7,500 7,500 - 7,500
8,098 8,095 7,845 7,844

(Statement "E") $ - $ 3 $ - $ 1
127
Service 265
DRAINAGE
(Defined Portion of Area A, Riondel)
2013 2013 2012 2012

REVENUE
Taxation $ 9,200 $ 9,200 $ 9,200 $ 9,200
Contribution from Community Works - - - 16,206
Internal contributions from 1,130 - 56,764 55,626
Surplus (Deficit), beginning of year (3,186) 11,883 - 3,794
7,144 21,083 65,964 84,826
EXPENDITURES
Capital additions - - 56,764 71,832
Operations expense 5,414 197 8,600 992
7,144 320 65,964 72,943

(Statement "E") $ - $ 20,763 $ - $ 11,883
RESERVE (Riondel Drainage Reserve (81))


CAPITAL ASSETS
Equipment $ 5,957 $ 5,957


Less: Accumulated amortization (2,380) 76,941 (793) 78,528
128
Service 341
STREET LIGHTING
2013 2013 2012 2012

REVENUE
Taxation $ 6,298 $ 6,298 $ 6,298 $ 6,298
6,700 6,700 5,600 5,724
EXPENDITURES
6,700 5,273 5,600 5,322

(Statement "E") $ - $ 1,427 $ - $ 402
129
Service 342
STREET LIGHTING
(Defined Portion of Area G, Ymir)
2013 2013 2012 2012

REVENUE
Taxation $ 11,142 $ 11,142 $ 11,142 $ 11,142
Donation - 2,836 - -
47,202 50,038 11,620 11,403
EXPENDITURES
Contribution to internal services 720 8,801 720 694
47,202 50,038 11,620 11,343

(Statement "E") $ - $ - $ - $ 60
RESERVE (Ymir Street ligfht Reserve (14))

Contributions in the year $ 8,101 $ -
Balance, end of the year $ 8,146 $ -

CAPITAL ASSETS
Engineering Structures - General $ 36,209 $ - $ - $ -

Less: Accumulated amortization (905) 35,304 - -
EQUITY IN CAPITAL ASSETS $ 35,304 $ -
130
Service 343
STREET LIGHTING
(Defined Portion of Area H, South Slocan)
2013 2013 2012 2012

REVENUE
Taxation $ 4,642 $ 4,642 $ 4,642 $ 4,642
Donations - 1,001 - -
17,775 18,775 5,177 5,140
EXPENDITURES
Operations expense 4,385 (290) 4,487 4,027
Contribution to internal services 690 6,226 690 681
17,775 18,710 5,177 4,708

(Statement "E") $ - $ 65 $ - $ 432
RESERVE (South Slocan Street Lighting (15))


CAPITAL ASSETS
Engineering Structures - General $ 12,774 $ - $ - $ -

131
Service 344
STREET LIGHTING
(Defined Portion of Area I, Brilliant)
2013 2013 2012 2012

REVENUE
Taxation $ 13,835 $ 13,835 $ 13,835 $ 13,835
Surplus (Deficit), beginning of year (283) (282) 700 524
63,252 67,174 14,535 14,359
EXPENDITURES
Contribution to internal services 1,079 10,638 670 670
Administration Services 55 24 65 30
63,252 67,173 14,535 14,641

(Statement "E") $ - $ 1 $ - $ (282)


CAPITAL ASSETS
Engineering Structures - General $ 49,976 $ -

Less: Accumulated amortization (1,249) 48,727 - -
132
Service 345
STREET LIGHTING
(Defined Portion of Area J, Robson)
2,013 2013 2012 2012

REVENUE
Taxation $ 4,055 $ 4,055 $ 4,055 $ 4,055
Donations - 918 - -
16,321 17,238 4,663 4,714
EXPENDITURES
Operations expense 3,672 739 3,973 3,369
16,321 17,239 4,663 4,049

(Statement "E") $ - $ (1) $ - $ 665


CAPITAL ASSETS
Engineering Structures - General $ 11,664 $ -

133
Service 346
STREET LIGHTING
(Defined Portion of Area K, Edgewood)
2013 2013 2012 2012

REVENUE
Grants $ - $ 78 $ - $ 73
Taxation 4,510 4,510 4,510 4,510
5,818 5,970 6,198 6,344
EXPENDITURES
Contribution to internal services 1,178 690 2,013 683
5,818 5,638 6,198 4,962

(Statement "E") $ - $ 332 $ - $ 1,382
134
Service 347
STREET LIGHTING
(Defined Portion of Area I, Voykin Subdivision)
2013 2013 2012 2012

REVENUE
Taxation $ 1,000 $ 1,000 $ 1,000 $ 1,000
1,642 1,642 1,853 1,849
EXPENDITURES
Operations expense 564 586 535 537
1,642 1,266 1,853 1,207

(Statement "E") $ - $ 376 $ - $ 642
135
Service 348
STREET LIGHTING
(Defined Portion of Area H, Southern Slocan Valley Street Lights)
2013 2013 2012 2012

REVENUE
Taxation $ 2,160 $ 2,161 $ 2,160 $ 2,161
3,630 3,633 3,585 3,574
EXPENDITURES
3,630 2,246 3,585 2,102

(Statement "E") $ - $ 1,387 $ - $ 1,472
136
Service 401
NOISE CONTROL
(Area J)
2013 2013 2012 2012

REVENUE
Surplus (Deficit), beginning of year $ - $ 10,516 $ - $ 10,516
(Statement "E") $ - $ 10,516 $ - $ 10,516
137
Service 421
CEMETERIES
2013 2013 2012 2012

REVENUE
Taxation $ 63,608 $ 63,608 $ 41,829 $ 41,829
Grants - 324 - 94
67,009 67,338 48,629 48,682
EXPENDITURES
Contracts 65,620 66,843 47,360 43,960
67,009 68,250 48,629 45,276

(Statement "E") $ - $ (912) $ - $ 3,406
138
Service 424
CEMETERIES
(Areas E & F)
2013 2013 2012 2012

REVENUE
Taxation $ 18,557 $ 18,561 $ 16,799 $ 16,804
Surplus (Deficit), beginning of year (598) (599) - (84)
17,959 17,962 16,799 16,720
EXPENDITURES
Contracts 16,240 16,000 15,500 16,000
17,959 17,716 16,799 17,319

(Statement "E") $ - $ 246 $ - $ (599)
139
Service 425
CEMETERIES
(Nakusp and Defined Portion of Area K)
2013 2013 2012 2012

REVENUE
Grants $ - $ 965 $ - $ 58
Taxation 22,090 22,090 19,701 19,701
22,126 23,091 19,661 19,719
EXPENDITURES
Administration 42 40 19 41
Contracts 20,800 20,800 18,430 18,430
22,126 22,124 19,661 19,683

(Statement "E") $ - $ 967 $ - $ 36
140
Service 426
CEMETERIES
(New Denver, Silverton & Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 7,610 $ 7,610 $ 7,284 $ 7,284
Grants 38 54 38 45
Surplus (Deficit), beginning of year 1 (1) (7) (6)
7,649 7,663 7,315 7,323
EXPENDITURES
Contracts 6,659 6,659 6,528 6,528
7,649 7,656 7,315 7,324

(Statement "E") $ - $ 7 $ - $ (1)
141
Service 427
CEMETERIES
(Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 3,096 $ 3,096 $ 1,211 $ 1,211
Surplus (Deficit), beginning of year (1,312) (1,511) 502 503
1,784 1,585 1,713 1,714
EXPENDITURES
Grants 500 (2) 501 2,011
1,784 1,283 1,713 3,225

(Statement "E") $ - $ 302 $ - $ (1,511)

CAPITAL ASSETS
Land $ - $ 17,612
EQUITY IN CAPITAL ASSETS $ - $ 17,612
142
Service 435
ANIMAL CONTROL
(Defined Portion of Area I, Brilliant)
2013 2013 2012 2012

REVENUE
Taxation $ 3,023 $ 3,023 $ 2,846 $ 2,846
User fees - - - 30
3,244 3,244 3,182 3,212
EXPENDITURES
Contracts 3,014 3,501 3,039 2,851
3,244 3,727 3,182 2,991

(Statement "E") $ - $ (483) $ - $ 221
143
Service 436
ANIMAL CONTROL
(Defined Portion of Area J)
2013 2013 2012 2012

REVENUE
Taxation $ 10,925 $ 10,925 $ 10,782 $ 10,782
User fees - 210 - 210
11,812 12,023 11,293 11,505
EXPENDITURES
Contracts 10,887 7,936 10,674 10,109
11,812 8,747 11,293 10,617

(Statement "E") $ - $ 3,276 $ - $ 888
144
Service 437
ANIMAL CONTROL
2013 2013 2012 2012

REVENUE
Grants $ - $ - $ - $ 79
Taxation - - 19,860 19,860
User fees - 100 - 385
38,955 39,055 19,860 59,361
EXPENDITURES
Administration services 18,195 945 80 276
Contracts 19,200 13,779 19,200 19,550
38,955 16,284 19,860 20,406

(Statement "E") $ - $ 22,771 $ - $ 38,955
145
Service 438
ANIMAL CONTROL
(Areas E & F)
2013 2013 2012 2012

REVENUE
Taxation $ 39,895 $ 39,895 $ 19,964 $ 19,964
Grants - 13 - 6
33,220 33,234 27,650 25,564
EXPENDITURES
Administration services 380 17,903 380 2,664
Contracts 32,050 28,155 26,520 28,824
33,220 46,848 27,650 32,238

(Statement "E") $ - $ (13,614) $ - $ (6,674)
146
Service 468
STERILE INSECT CONTROL

(Creston and Defined Portion of Areas A, B & C)
2013 2013 2012 2012

REVENUE
Surplus (Deficit), beginning of year $ - $ 17 $ - $ 17
- 17 - 17

(Statement "E") $ - $ 17 $ - $ 17
147
Service 469
MOSQUITO CONTROL
(Defined Portion of Area D)
2013 2013 2012 2012

REVENUE
Grants $ 25,000 $ - $ 25,000 $ -
Taxation 50,000 50,000 47,500 47,500
Donations - 21,718 - 18,775
104,056 119,051 91,292 117,332
EXPENDITURES
Contracts 93,545 92,639 84,932 96,871
104,056 102,431 91,292 102,651

(Statement "E") $ - $ 16,620 $ - $ 14,681
148
Service 470
MOSQUITO CONTROL
(Defined Portion of Area D, Pineridge)
2013 2013 2012 2012

REVENUE
Taxation $ 11,136 $ 11,136 $ 11,400 $ 11,400
11,919 11,346 11,109 11,105
EXPENDITURES
Internal contributions to 1,152 1,152 635 635
Contracts 10,680 10,000 10,389 10,175
11,919 11,173 11,109 10,895

(Statement "E") $ - $ 173 $ - $ 210
149
Service 488
UNTIDY AND UNSIGHTLY PROPERTIES

(Area I)
2013 2013 2012 2012

REVENUE
- 6,130 - 6,130

(Statement "E") $ - $ 6,130 $ - $ 6,130
150
Service 489

(Area J)
2013 2013 2012 2012

REVENUE
- 5,388 - 5,388

(Statement "E") $ - $ 5,388 $ - $ 5,388
151
Service 490

(Area E)
2013 2013 2012 2012

REVENUE
- 1,917 - 1,917

(Statement "E") $ - $ 1,917 $ - $ 1,917
152
Service 491

(Area F)
2013 2013 2012 2012

REVENUE
- 1,230 - 1,230

(Statement "E") $ - $ 1,230 $ - $ 1,230
153
Service 492

(Area G)
2013 2013 2012 2012

REVENUE
- 5,650 - 5,650

(Statement "E") $ - $ 5,650 $ - $ 5,650
154
Service 493

(Area B)
2013 2013 2012 2012

REVENUE
- 1,156 - 1,156

(Statement "E") $ - $ 1,156 $ - $ 1,156
155
Service 550
REFUSE DISPOSAL
(Eastern Subregion - Creston, Areas A, B & C)
2013 2013 2012 2012

REVENUE
Taxation $ 743,780 $ 743,780 $ 743,780 $ 743,780
Grants 2,000 3,792 2,000 1,676
User fees 612,331 670,101 596,767 583,094
Donations - 500 - 500
Internal contributions from 1,191,088 561,245 387,609 86,827
Loan Proceeds - - 2,628,973 2,474,454
Surplus (Deficit), beginning of year (64,906) 63,771 80,000 42,739
2,484,293 2,043,189 4,439,129 3,933,070
EXPENDITURES
Staff expenses 87,341 84,902 93,955 87,224
Indemnities 12,000 7,748 16,000 10,535
Equipment 500 758 500 739
Capital additions 516,817 87,049 3,043,900 1,057,779
M.F.A. debt service 157,374 157,325 - 17,630
Contribution to internal services 807,145 807,145 248,679 2,404,287
Contracts 626,753 571,175 685,357 654,759
Bad debt expense - 5,215 - (8,862)
2,484,293 1,965,815 4,349,129 4,438,808

Before Landfill Closure Cost Provision - 77,374 90,000 (505,738)
Provision for Landfill Closure and Post Closure Cost - 160,641 90,000 (569,509)

(Statement "E") $ - $ (83,267) $ - $ 63,771
156
REFUSE DISPOSAL
(Eastern Subregion - Creston, Areas A, B & C)
2013 2012
Actual Actual
RESERVE (East Waste Reserve (42))
Balance, beginning of the year $ 2,519,449 $ 421,622
Contributions in the year 561,245 2,155,608
Balance, end of the year 2,544,311 2,519,449
RESERVE (Refuse East - Stabilization (84))

TOTAL RESERVES $ 2,678,027 $ 2,651,696

CAPITAL ASSETS
Land $ 195,915 $ 195,915
Building 215,944 215,944

Equipment 313,654 305,975

Paving 81,900 81,900

Engineering Structures - General 2,603,039 2,523,668

Less: Accumulated amortization (1,134,191) 1,468,848 (610,577) 1,913,091
MFA Debt (net of actuarial accrual) (2,429,427) (2,514,689)
EQUITY IN CAPITAL ASSETS $ (479,995) $ (107,422)
157
Service 552
REFUSE DISPOSAL
(Central Subregion - Nelson, Salmo, Kalso, Areas D, E, F & G)
2013 2013 2012 2012

REVENUE
Taxation $ 1,778,971 $ 1,778,971 $ 1,655,001 $ 1,655,001
Grants 23,143 24,721 23,000 22,559
User fees 1,327,887 1,692,498 1,416,855 1,328,611
Other income - M.F.A. - 13,764 - 3,020
Donations - 1,000 - 500
Recoveries - 26,492 - 317,700
Sale of material/new debt - 60,185 30,000 -
Internal contributions from 3,206,010 1,946,064 2,948,221 57,522
Surplus (Deficit), beginning of year 621,540 (964,003) 419,999 364,654
6,957,551 4,579,692 6,493,076 3,749,567
EXPENDITURES
Staff expenses 706,168 705,898 702,562 702,097
Indemnities 10,000 10,760 12,000 13,334
Capital additions 3,595,000 1,845,352 3,145,500 94,234
Internal contributions to 247,653 1,003,399 415,367 415,367
Amortization 171,210 - 164,612 -
M.F.A. debt service 152,387 172,893 167,682 158,081
Contracts 509,392 409,590 501,873 363,001
6,713,194 4,997,909 6,403,076 2,869,941

Before Landfill Closure Cost Provision 244,357 (418,217) 90,000 879,626
Provision for Landfill Closure and Post Closure Cost 244,357 310,422 90,000 1,843,629

(Statement "E") $ - $ (728,639) $ - $ (964,003)
158
REFUSE DISPOSAL
(Central Subregion - Nelson, Salmo, Kalso, Areas D, E, F & G)
2013 2012
Actual Actual
RESERVE (Central Waste Reserve (58))
Contributions in the year 420,929 -
RESERVE (Central Septage Reserve (58))

RESERVE (Refuse Central - Stabilization (85))

TOTAL RESERVES $ 1,254,710 $ 742,038

CAPITAL ASSETS
Land $ 1,828,277 $ 1,828,277
Building 143,064 143,064

Equipment 2,537,088 2,701,280

Less: Accumulated amortization (2,076,044) 461,044 (2,185,596) 515,684
Paving 104,782 104,782


Less: Accumulated amortization (36,264) 309,869 (19,810) 145


MFA Debt (net of actuarial accrual) (2,551,657) (701,833)
Work in progress 1,775,113 24,120

159
Service 554
REFUSE DISPOSAL
(Western Subregion - Castlegar, Slocan, Silverton
New Denver, Nakusp, Areas H, I, J & K)
2013 2013 2012 2012

REVENUE
Taxation $ 737,746 $ 737,742 $ 622,917 $ 586,229
Grants 1,300 4,741 770 600
User fees 1,202,740 1,271,825 1,234,254 1,202,741
Donations - 1,000 - 1,000
Sale of material/new debt 370,000 - 240,000 -
Surplus (Deficit), beginning of year (252,863) (834,680) 17,999 (6,949)
2,285,796 1,624,708 2,286,996 1,929,609
EXPENDITURES
Staff expenses 111,677 113,970 105,040 111,339
Indemnities 13,000 8,658 16,000 12,062
Operations expense - (1,276) - (9,212)
M.F.A. debt service 105,042 113,552 108,162 105,043
Contracts 1,339,144 1,266,418 1,336,935 1,299,094
2,162,810 2,148,544 2,206,996 2,103,261

Before Landfill Closure Cost Provision 122,986 (523,836) 80,000 (173,652)
Provision for Landfill Closure and Post Closure Cost 122,986 112,876 80,000 661,028

(Statement "E") $ - $ (636,712) $ - $ (834,680)
160
REFUSE DISPOSAL
(Western Subregion - Castlegar, Slocan, Silverton
New Denver, Nakusp, Areas H, I, J & K)
2013 2012
Actual Actual
RESERVE (Refuse West - Stabilization (86))
RESERVE (West Waste Reserve (59))

TOTAL RESERVES $ 667,647 $ 409,142

CAPITAL ASSETS
Land $ 170,199 $ 170,199
Building 79,097 79,097

Equipment 456,248 442,474

Paving 397,575 397,575


161
Service 556
RIONDEL REFUSE TRANSFER

(Defined Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 9,121 $ 9,121 $ 8,863 $ 8,864
Surplus (Deficit), beginning of year - (42) - (55)
9,121 9,079 8,863 8,809
EXPENDITURES
9,121 9,108 8,863 8,851

(Statement "E") $ - $ (29) $ - $ (42)
162
Service 565
SEPTAGE TREATMENT FACILITY

(Western Subregion)
2013 2013 2012 2012

REVENUE
User fees $ 142,033 $ 110,925 $ 120,000 $ 142,033
Grants - (90) - (93)
Taxation (86,336) (86,336) (92,066) (92,066)
80,660 49,370 40,660 65,457
EXPENDITURES
Administration services 110 8,927 110 36
Operations expense 80,000 - 40,000 -
Contribution to internal services 550 80,550 550 40,550
80,660 89,477 40,660 40,586

(Statement "E") $ - $ (40,107) $ - $ 24,871
RESERVE (West Rural Septage (59-541))

163
Service 610
MUSEUM AND ARCHIVES

(Creston and Areas A, B & C)
2013 2013 2012 2012

REVENUE
Grants $ 162 $ 603 $ 161 $ 260
Taxation 92,626 92,626 90,351 90,351
93,029 93,470 90,794 91,035
EXPENDITURES
Contracts 91,747 91,747 89,584 89,584
93,029 93,029 90,794 90,794

(Statement "E") $ - $ 441 $ - $ 241
164
Service 611
MUSEUM AND ARCHIVES

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Taxation $ 26,246 $ 26,166 $ 26,058 $ 26,058
Grants 20 21 20 117
26,482 26,404 26,110 26,326
EXPENDITURES
Contracts 25,200 25,200 24,900 24,900
26,482 26,482 26,110 26,109

(Statement "E") $ - $ (78) $ - $ 217
165
Service 621
PUBLIC LIBRARY SERVICES

(Creston and Areas B, C & Defined Portion of Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 431,762 $ 431,762 $ 439,740 $ 439,740
Grants 500 2,201 500 15,170
Surplus (Deficit), beginning of year 3,712 - 347 3,296
488,712 438,126 444,688 462,307
EXPENDITURES
Contributions to Libraries (Contracts) 344,657 344,657 335,000 335,000
488,712 474,295 444,688 462,307

(Statement "E") $ - $ (36,169) $ - $ -
RESERVE (Creston Library (71))

Balance, beginning of the year $ 45,704 $ 455
Earnings in the year 507 44,913
Expenditures in the year - (336)

CAPITAL ASSETS
Building $ 436,843 $ 436,843

166
Service 622

(Kaslo & Defined Portion of Area D)
2013 2013 2012 2012

REVENUE
Taxation $ 75,268 $ 75,268 $ 66,419 $ 66,419
Grants 20 730 20 611
76,182 76,892 66,458 67,352
EXPENDITURES
Contributions to Library (Contracts) 74,900 74,900 65,248 65,248
76,182 76,182 66,458 66,458

(Statement "E") $ - $ 710 $ - $ 894
167
Service 623

(Salmo and Defined Portion of Area G)
2013 2013 2012 2012

REVENUE
Taxation $ 68,542 $ 68,542 $ 62,998 $ 62,998
Grants 300 81 80 323
69,411 69,192 63,430 63,999
EXPENDITURES
69,411 69,411 63,430 63,430

(Statement "E") $ - $ (219) $ - $ 569
168
Service 624

2013 2013 2012 2012

REVENUE
Taxation $ 87,012 $ 87,012 $ 83,662 $ 83,662
Grants - 4,249 - 270
87,282 91,531 83,710 83,980
EXPENDITURES
87,282 87,282 83,710 83,710

(Statement "E") $ - $ 4,249 $ - $ 270
169
Service 625

(Area J)
2013 2013 2012 2012

REVENUE
Taxation $ 77,619 $ 77,619 $ 75,637 $ 75,637
Grants - 9 - 9
77,637 77,646 75,700 75,718
EXPENDITURES
77,637 77,637 75,700 75,700

(Statement "E") $ - $ 9 $ - $ 18
RESERVE (Area J (96))

170
Service 626

(Area I)
2013 2013 2012 2012

REVENUE
Taxation $ 69,025 $ 69,025 $ 67,250 $ 67,250
Surplus (Deficit), beginning of year - - 47 47
69,025 69,025 67,297 67,297
EXPENDITURES
69,025 69,025 67,297 67,297

(Statement "E") $ - $ - $ - $ -
RESERVE (Area I (97))

171
Service 627

(Area F)
2013 2013 2012 2012

REVENUE
Taxation $ 81,000 $ 81,000 $ 81,000 $ 81,000
Grants - 45 25 47
81,022 81,067 81,243 81,265
EXPENDITURES
Contracts 79,740 79,740 80,033 80,033
81,022 81,022 81,243 81,243
(Statement "E") $ - $ 45 $ - $ 22
172
Service 628

(Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 58,000 $ 58,000 $ 58,000 $ 58,000
Grants - 27 - 27
Surplus, Beginning of Year 27 27 (183) (183)
58,027 58,054 57,817 57,844
EXPENDITURES
Contracts 56,745 56,745 56,607 56,607
58,027 58,027 57,817 57,817

(Statement "E") $ - $ 27 $ - $ 27
173
Service 630
REGIONAL PARKS
(Creston and Areas B & C)
2013 2013 2012 2012

REVENUE
Taxation $ (3,604) $ (3,604) $ - $ -
Grants - (25) - -
Rentals - 2,180 - -
Surplus (Deficit), beginning of year 3,604 - 3,604 3,604
- (1,449) 3,604 3,604
EXPENDITURES
Contribution to internal services - - 3,604 3,604
- - 3,604 3,604
(Statement "E") $ - $ (1,449) $ - $ -
RESERVE (Parkland Area C (50))

Contributions in the year 700 3,604

CAPITAL ASSETS
Land $ 28,318 $ 28,318
Equipment 10,697 10,697

Less: Accumulated amortization (10,697) - (10,697) -

174
Service 632
REGIONAL PARKS
(Nelson, Salmo, and Areas E, F & G)
2013 2013 2012 2012

REVENUE
Taxation $ 167,718 $ 167,718 $ 162,103 $ 162,103
Grants 1,150 2,432 1,150 2,318
User fees 52 - 51 200
Internal contributions from 9,125 319,000 - -
271,876 583,158 277,897 279,915
EXPENDITURES
Indemnities - - - 76
Equipment - - 30,000 -
Contracts 35,500 - 10,000 -
271,876 495,307 277,897 185,907

(Statement "E") $ - $ 87,851 $ - $ 94,008
175
REGIONAL PARKS
(Nelson, Salmo, and Areas E, F & G)
2013 2012
Actual Actual
RESERVE (Parkland Area G (50))
Balance, end of the year 760 136,732
RESERVE (Parkland Area G (100))

TOTAL RESERVES $ 55,527 $ 204,094

CAPITAL ASSETS
Land $ 2,337,556 $ 2,003,851
Building 11,661 11,661

Equipment 3,876 3,876


176
Service 633
REGIONAL PARKS
(Slocan, Silverton, New Denver and Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 65,624 $ 65,624 $ 30,297 $ 30,297
Grants 25 134 25 57
138,311 127,657 113,837 114,062
EXPENDITURES
Staff - 802 - -
Capital additions 67,794 - 60,000 2,206
138,311 46,290 113,837 53,743

(Statement "E") $ - $ 81,367 $ - $ 60,319
RESERVE (50)

CAPITAL ASSETS
Land $ 810,988 $ 810,988

Work in progress 2,206 2,206
EQUITY IN CAPITAL ASSETS $ 996,688 $ 1,010,498
177
Service 636
REGIONAL PARKS
(Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 18,630 $ 18,630 $ 17,654 $ 17,654
19,623 19,622 16,968 54,194
EXPENDITURES
Staff expenses 8,300 7,405 7,714 8,270
Capital - - - 37,225
19,623 17,195 16,968 53,202

(Statement "E") $ - $ 2,427 $ - $ 992
RESERVE (Parkland Area A (50))


CAPITAL ASSETS
Land $ 37,225 $ 37,225

178
Service 637
RIONDEL RECREATION LANDS AND PARKS

(Defined Portion of Area A)
2013 2013 2012 2012

REVENUE
Surplus (Deficit), beginning of year $ - $ (19) $ - $ (19)
- (19) - (19)
EXPENDITURES
Operations expense - 43 - -
- 43 - -
(Statement "E") $ - $ (62) $ - (19)
179
Service 638
RECREATION AREA
(Defined Portions of Areas E & F)
2013 2013 2012 2012

REVENUE
Contributions from reserves $ 37,866 $ 21,047 $ 7,829 $ 6,238
37,866 21,047 7,829 6,238
EXPENDITURES
Operations 31,500 14,856 3,000 1,496
37,866 21,047 7,829 6,238

(Statement "E") $ - $ - $ - $ -
RESERVE (Blewett Ski Hill Facility (43))


CAPITAL ASSETS
Land $ 10,400 $ 10,400
180
Service 639
SUMMIT LAKE SKI HILL

(Nakusp, New Denver, Silverton, Area K & Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 19,999 $ 20,000 $ 20,000 $ 20,000
Grants 25 488 25 72
Surplus (Deficit), beginning of year (112) (272) 28 (131)
19,912 20,216 20,053 19,941
EXPENDITURES
Contribution to internal services - 137 - 160
19,912 20,049 20,053 20,213

(Statement "E") $ - $ 167 $ - $ (272)
181
Service 641
RECREATION FACILITIES
2013 2013 2012 2012

REVENUE
Taxation $ 53,000 $ 53,000 $ 53,000 $ 53,000
User fees 25,264 12,353 19,277 15,052
Donations 19,901 467 - 15,631
Contribution from other service 18,836 36,804 8,459 8,583
Rentals 4,854 3,999 5,078 4,548
101,222 85,857 100,183 110,868

EXPENDITURES
Staff expenses 23,170 29,912 21,981 22,756
Capital additions - - - 16,915
101,222 90,012 100,183 131,634

(Statement "E") $ - $ (4,155) $ - $ (20,766)
RESERVE (Riondel Rec Facility (38))


CAPITAL ASSETS
Land $ 25,710 $ 25,710
Building 214,873 197,958

Equipment 120,116 120,116

Work in progress - 16,915
182
Service 642
YMIR COMMUNITY HALL

(Defined Portion of Area G)
2013 2013 2012 2012

REVENUE
Grants $ 5 $ 7 $ 5 $ 6
Taxation 7,353 7,353 7,021 7,021
Surplus (Deficit), beginning of year 7 7 - 6
7,365 7,367 7,026 7,033
EXPENDITURES
7,365 7,365 7,026 7,026

(Statement "E") $ - $ 2 $ - $ 7
183
Service 643
(Defined Portion of Area F, North Shore Hall)
2013 2013 2012 2012

REVENUE
Grants $ - $ - $ 5,000 $ -
Rentals 20,000 24,355 30,000 25,878
Internal contributions 338,000 - 113,726 36,138
Surplus (Deficit), beginning of year (7,472) 17,790 2,107 1,647
350,528 42,145 150,833 63,663
EXPENDITURES
Administration services 799 156 1,286 175
Capital 327,738 4,044 128,818 25,262
350,528 27,975 150,833 45,873

(Statement "E") $ - $ 14,170 $ - $ 17,790
RESERVE (North Shore Hall (63))

Balance, beginning of the year $ 270 $ 11,063
Balance, end of the year $ 273 $ 270

CAPITAL ASSETS
Land $ 7,220 $ 7,220
Building 16,250 16,250

184
Service 644
(Defined Portion of Area K, Burton Hall)
2013 2013 2012 2012

REVENUE
Taxation $ 18,387 $ 18,387 $ 17,660 $ 17,660
18,387 18,387 17,664 17,664
EXPENDITURES
18,387 18,387 17,664 17,664

(Statement "E") $ - $ - $ - $ -
185
Service 645
(Defined Portion of Area K, Fauquier)
2013 2013 2012 2012

REVENUE
Taxation $ 10,877 $ 10,877 $ 10,224 $ 10,224
10,877 10,877 10,228 10,228
EXPENDITURES
10,877 10,877 10,228 10,228

(Statement "E") $ - $ - $ - $ -
186
Service 646
(Defined Portion of Area H, South Slocan Hall)
2013 2013 2012 2012

REVENUE
Rentals $ 12,483 $ 12,996 $ 12,299 $ 10,181
Grants - 169 - -
14,678 15,358 17,029 14,589
EXPENDITURES
Indemnities 102 - 100 45
Operations expense 508 212 500 529
Capital - 3,734 - 1,018
Contribution to internal services 5,214 5,214 8,728 768
14,678 16,793 17,029 12,396

(Statement "E") $ - $ (1,435) $ - $ 2,193
RESERVE (S. Slocan School House (67))


CAPITAL ASSETS
Land $ 40,923 $ 40,923
Building 13,315 8,563

187
Service 647
SALMO WELLNESS CENTRE

(Area G)
2013 2013 2012 2012

REVENUE
Grants $ - $ 16 $ - $ 17
Taxation 11,247 11,247 10,981 10,981
11,282 11,298 11,005 11,040
EXPENDITURES
11,282 11,282 11,005 11,005

(Statement "E") $ - $ 16 $ - $ 35
188
Service 648
CASTLEGAR & DISTRICT YOUTH CENTRE

(Area I and Defined Portion of Area J)
2013 2013 2012 2012

REVENUE
Taxation $ 9,310 $ 9,311 $ 8,916 $ 8,916
25,366 25,368 16,949 16,950
EXPENDITURES
Contracts 24,084 - 16,056 -
25,366 1,282 16,949 893

(Statement "E") $ - $ 24,086 $ - $ 16,057
189
Service 650
CRAWFORD BAY BEACH AND HALL

(Defined Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 23,100 $ 23,100 $ 18,084 $ 18,084
23,100 23,100 18,090 18,090
EXPENDITURES
23,100 23,100 18,090 18,090

(Statement "E") $ - $ - $ - $ -
190
Service 651
SALMO VALLEY YOUTH & COMMUNITY CENTRE

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Taxation $ 43,194 $ 43,194 $ 42,449 $ 42,449
Grants 100 47 45 135
43,520 43,468 42,620 42,847
EXPENDITURES
43,520 43,520 42,620 42,620

(Statement "E") $ - $ (52) $ - $ 227
191
Service 660
T.V. SOCIETY
(New Denver, Silverton and Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 36,151 $ 36,151 $ 36,226 $ 36,226
Grants - 297 - 266
Surplus (Deficit), beginning of year - 321 (75) (33)
36,151 36,769 36,151 36,459
EXPENDITURES
Contribution to T.V. Society 35,101 35,101 35,101 35,101
36,151 36,099 36,151 36,138

(Statement "E") $ - $ 670 $ - $ 321
192
Service 661
T.V. SOCIETY
(Slocan and Defined Portion of Electoral Area H)
2013 2013 2012 2012

REVENUE
Surplus (Deficit), beginning of year $ 28,899 $ 28,935 $ 29,919 $ 29,922
28,899 28,935 29,919 29,922
EXPENDITURES
28,899 948 29,919 987

(Statement "E") $ - $ 27,987 $ - $ 28,935
193
Service 681
RECREATION CENTRE
(Kaslo and Defined Portion of Area D - Kaslo Arena)
2013 2013 2012 2012

REVENUE
Taxation $ 200,790 $ 200,790 $ 181,513 $ 181,513
Grants - 54,571 75,000 5,458
Donations 67,412 - - 75
User Fess - 3,600 - -
280,593 267,887 325,070 215,407
EXPENDITURES
Staff expenses 10,560 6,140 10,404 10,019
Indemnities 102 41 100 30
Capital expenditures 79,635 52,807 86,684 4,015
Contracts 118,190 113,190 192,056 182,722
280,593 253,916 325,070 226,413

(Statement "E") $ - $ 13,971 $ - $ (11,006)
RESERVE (Parkland Area D (50))


CAPITAL ASSETS
Land $ 385,000 $ 385,000

194
Service 682
CASTLEGAR AND DISTRICT COMMUNITY COMPLEX

(Castlegar and Areas I & J)
2013 2013 2012 2012

REVENUE
Taxation $ 1,625,064 $ 1,625,063 $ 1,539,528 $ 1,539,528
Grants 5,000 7,681 372,339 285,598
User fees 404,875 423,102 332,500 397,250
Donations 18,400 32,731 - 21,459
Interest - 8 - 10
Sale of material 1,000 1,326 1,000 1,181
Recoveries - deposit refunds 5,000 7,087 - 6,679
2,742,815 2,526,998 2,540,972 2,422,182
EXPENDITURES
Staff expenses 770,380 730,524 757,000 736,890
Indemnities 1,500 409 1,500 1,100
Amortization 196,890 - 140,095 -
Contracts 143,545 40,278 63,000 33,159
2,742,815 2,154,252 2,540,972 2,134,952

(Statement "E") $ - $ 372,746 $ - $ 287,230
195
CASTLEGAR AND DISTRICT COMMUNITY COMPLEX

(Castlegar and Areas I & J)
2013 2012
Actual Actual
RESERVE (Castlegar Complex (54))
RESERVE (Union Emp. Unused Sick Time (60))

RESERVE (Regional Parks (50))

TOTAL RESERVES $ 748,987 $ 706,618

CAPITAL ASSETS
Land $ 560,397 $ 560,397
Building 4,763,620 4,657,920

Less: Accumulated amortization (3,103,106) 1,660,514 (2,991,202) 1,666,718
Equipment 742,015 620,780

Paving 81,456 69,806



MFA capital lease obligations - (3,274)

196
Service 684
NAKUSP AND DISTRICT RECREATION CENTRE

2013 2013 2012 2012

REVENUE
Taxation $ 252,568 $ 252,568 $ 243,042 $ 243,042
Grants - 11,050 - 711
Surplus (Deficit), beginning of year (1,286) (3,222) 117 (1,880)
251,282 260,396 243,159 241,873
EXPENDITURES
Administration services - 1,724 - 1,936
Contracts 250,000 250,000 241,960 241,960
251,282 253,006 243,159 245,095

(Statement "E") $ - $ 7,390 $ - $ (3,222)
197
Service 685
CRESTON AND DISTRICT COMMUNITY COMPLEX

(Creston, Area B and Defined Portion of Areas A & C)
2013 2013 2012 2012

REVENUE
Taxation $ 3,359,606 $ 3,359,606 $ 3,163,072 $ 3,163,072
Grants 18,000 21,883 10,000 31,022
Donations 1,500 25,249 1,500 52,959
User fees 519,828 518,904 502,500 519,591
Internal contributions 1,290,100 454 - (33,148)
Recoveries 11,165 8,861 11,000 6,577
Sale of material 13,195 13,849 2,113,000 12,233
Rentals 216,224 230,917 208,500 202,689
Surplus (Deficit), beginning of year 177,610 269,819 (1,270,709) 794,383
5,607,228 4,449,542 4,738,863 4,749,378
EXPENDITURES
Staff expenses 1,396,682 1,393,184 1,381,700 1,309,773
Indemnities 4,015 1,139 1,000 448
Amortization 1,290,100 - - -
M.F.A. debt service 1,491,572 1,478,028 1,527,690 1,388,680
Contracts 122,500 122,500 122,500 122,500
5,607,228 4,161,771 4,738,863 4,479,559

(Statement "E") $ - $ 287,771 $ - $ 269,819
198
CRESTON AND DISTRICT COMMUNITY COMPLEX

(Creston, Area B and Defined Portion of Areas A & C)
2013 2012
Actual Actual
RESERVE (Creston Rec Complex (77))
RESERVE (Creston Aquatic Climbing Wall (82))

Balance, beginning of the year 421 -
Expenditures in the year - (6)
Balance, end of the year 426 421
RESERVE (Creston Rec Complex)

Balance, beginning of the year (137) (137)
Balance, end of the year (137) (137)
TOTAL RESERVES $ 426,326 $ 421,642

CAPITAL ASSETS
Land $ 118,757 $ 118,757
Building 32,259,837 26,726,380

Equipment 392,836 367,712

Paving 26,332 13,112

MFA capital lease obligations (698) -

Work in progress - 5,401,505
199
Service 697
SWIMMING POOL
(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Taxation $ 32,978 $ 32,978 $ 30,748 $ 29,227
Grants - 26 - 132
Surplus (Deficit), beginning of year (1,248) (1,248) 313 454
31,730 31,756 31,061 29,813
EXPENDITURES
Contracts 30,448 30,448 29,851 29,851
31,730 31,730 31,061 31,061

(Statement "E") $ - $ 26 $ - $ (1,248)
200
Service 698
NELSON AND DISTRICT COMMUNITY COMPLEX

(Nelson, Area F and Defined Portion of Area E)
2013 2013 2012 2012

REVENUE
Taxation $ 3,529,635 $ 3,529,634 $ 2,621,803 $ 2,621,803
Grants 175,000 83,612 47,000 50,106
User fees 905,221 807,586 1,004,159 1,040,916
Sale of material 8,272 5,534 9,135 8,535
Internal contributions from 432,280 2,227 402,291 -
Recoveries 221,275 215,806 227,200 228,620
Rentals 240,767 207,933 236,350 247,205
5,821,449 5,233,203 4,707,938 4,461,971
EXPENDITURES
Staff expenses 2,136,547 1,775,617 2,080,390 2,020,869
M.F.A. debt service 723,237 723,238 723,237 723,238
Amortization 432,280 - 402,291 -
Contracts 270,900 192,283 231,397 161,196
5,821,449 4,636,083 4,707,938 4,112,094

(Statement "E") $ - $ 597,120 $ - $ 349,877
201
NELSON AND DISTRICT COMMUNITY COMPLEX

(Nelson, Area F and Defined Portion of Area E)
2013 2012
Actual Actual
RESERVE (Nelson Facility Reserve (46))
RESERVE (Nelson Facility Reserve (76))

TOTAL RESERVES $ 149,292 $ 147,652

CAPITAL ASSETS
Land $ 1,539,900 $ 1,539,900
Building 16,450,809 15,650,081

Equipment 399,681 345,297

Paving 78,000 78,000

Equipment under capital lease - 54,384

Less: Accumulated amortization - - (30,312) 24,072

202
Service 699
CASTLEGAR AND DISTRICT AQUATIC AND FITNESS CENTRE

(Castlegar, Area J and Defined Portion of Area I)
2013 2013 2012 2012

REVENUE
Taxation $ 691,615 $ 691,615 $ 654,401 $ 654,401
Grants 2,500 108,432 1,002,500 21
User fees 393,305 450,129 372,000 412,203
Internal contributions from 93,890 294 589,195 500
1,260,349 1,324,232 2,939,865 1,379,239
EXPENDITURES
Staff expenses 630,683 604,053 615,500 600,871
Indemnities 250 81 250 -
Capital additions 138,000 52,001 1,856,500 347,931
Contracts - - 20,000 -
1,260,349 1,064,866 2,939,865 1,305,477

(Statement "E") $ - $ 259,366 $ - $ 73,762
203
CASTLEGAR AND DISTRICT AQUATIC AND FITNESS CENTRE

(Castlegar, Area J and Defined Portion of Area I)
2013 2012
Actual Actual
RESERVE (Castlegar Aquatic Reserve (70))

CAPITAL ASSETS
Building $ 3,185,127 $ 3,132,910
Equipment 150,182 114,553


Equipment under capital lease - 35,630


204
Service 784
RECREATION COMMISSION NO. 4

2013 2013 2012 2012

REVENUE
Taxation $ 22,500 $ 22,500 $ 22,500 $ 22,500
Grants 3,700 5,227 - 2,573
Interest earnings - - - 1
User Fees 2,243 2,632 2,210 4,319
45,666 47,582 39,862 44,561
EXPENDITURES
Administration services 2,878 313 452 317
Staff expenses 3,300 211 1,500 3,187
Indemnities 1,000 769 1,000 846
Contracts 32,465 26,369 29,707 16,997
45,666 31,140 39,862 27,338

(Statement "E") $ - $ 16,442 $ - $ 17,223
RESERVE (Parkland Area K (50))

205
Service 786

(New Denver, Silverton, and Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 17,594 $ 17,594 $ 17,594 $ 17,594
Grants - 105 - 91
Interest earnings - 2 - -
User fees 3,400 3,894 3,600 3,380
23,123 23,726 21,794 21,669
EXPENDITURES
Staff expenses 1,000 4,304 1,014 498
Indemnities 150 773 - 158
Contribution to organizations 14,318 10,609 9,000 10,265
23,123 20,862 21,794 19,538

(Statement "E") $ - $ 2,864 $ - $ 2,131
206
Service 787

(Salmo and Area G)
2013 2013 2012 2012

REVENUE
Taxation $ 86,340 $ 86,340 $ 64,326 $ 64,326
Grants 250 79 60 2,132
Interest - 20 - 15
User fees 23,110 30,732 32,000 23,564
Cost Recoveries - 1,538 - (1)
Donations - 200 - -
125,000 134,403 117,867 111,745
EXPENDITURES
Staff expenses 76,195 73,853 75,165 62,507
Building - 107 - 44
Equipment maintenance 721 33 3,614 6,626
Contribution to organizations 1,873 300 10,556 10,400
125,000 121,693 117,867 97,251

(Statement "E") $ - $ 12,710 $ - $ 14,494

CAPITAL ASSETS
Equipment $ 4,593 $ -
207
Service 788

(Slocan and Defined Portion of Area H)
2013 2013 2012 2012

REVENUE
Taxation $ 102,559 $ 102,560 $ 92,804 $ 92,804
Grants 3,566 1,868 3,547 1,684
Interest Earnings - 242 - 151
User Fees 48,004 41,733 50,102 36,187
Recoveries 4,420 2,562 4,398 2,332
Internal contributions from - - - 1,205
Internal Contributions To (From) - 603 - -
Surplus, Beginning of Year (20,457) (23,097) (6,148) (6,134)
138,092 131,296 144,703 128,229
EXPENDITURES
Indemnities 50 - 130 185
Staff expenses 86,901 95,335 99,088 101,911
Equipment maintenance 357 47 547 92
138,092 150,200 144,703 151,326

(Statement "E") $ - $ (18,904) $ - $ (23,097)

CAPITAL ASSETS
Land $ 52,308 $ 52,308
208
Service 789

(Defined Portion of Area A)
2013 2013 2012 2012

REVENUE
Taxation $ 29,000 $ 29,000 $ 24,000 $ 24,000
Grants - 1 - -
32,179 32,248 29,922 29,923
EXPENDITURES
32,179 14,790 29,922 26,676

(Statement "E") $ - $ 17,458 $ - $ 3,247
209
Service 790

(Defined Portion of Area E)
2013 2013 2012 2012

REVENUE
Internal contributions $ - $ 25,000 $ - $ 8,000
Surplus (Deficit) Beginning of Year - 8,000 - -
- 33,000 - 8,000
Program Expenses - 13,048 - -
- 13,048 - -
(Statement "E") $ - $ 19,952 $ - $ 8,000
210
Service 801
TRANSIT UTILITY OPERATING
PARATRANSIT SERVICES
NELSON AND AREA
2013 2013 2012 2012

REVENUE
Taxation $ 63,310 $ 63,310 $ 63,311 $ 63,311
User fees 10,500 11,563 11,057 10,720
Grants and assistance 101,697 98,233 97,985 93,790
Surplus (Deficit), beginning of year 2,674 3,414 - (1,839)
178,181 176,520 172,353 165,982
EXPENDITURES
Transit facility operating expenses 158,295 143,721 154,334 146,496
178,181 162,884 172,353 162,568

(Statement "E") $ - $ 13,636 $ - $ 3,414
211
Service 805
CASTLEGAR AND AREA
2013 2013 2012 2012

REVENUE
Taxation $ 419,963 $ 419,963 $ 419,963 $ 419,963
User fees 79,757 72,906 81,639 70,630
Public Transit Program Grant 391,617 339,878 348,176 374,696
Internal contributions from 4,960 - - -
Surplus (Deficit), beginning of year - 434 58,324 60,331
896,297 833,181 908,102 925,620
EXPENDITURES
Capital - - 20,000 15,700
896,297 833,179 908,102 925,186

(Statement "E") $ - $ 2 $ - $ 434
RESERVE (Castlegar & Area Transit (805))

Earnings in the year 1,370 557

CAPITAL ASSETS
Bus Shelters $ 107,118 $ 107,118
212
Service 807
CRESTON AND AREA
2013 2013 2012 2012

REVENUE
Taxation $ 114,081 $ 114,081 $ 114,081 $ 114,081
User fees 30,000 31,880 30,141 32,590
Public Transit Program Grant 197,328 202,920 186,614 190,923
360,094 365,814 365,614 373,928
EXPENDITURES
360,094 342,398 365,614 356,995

(Statement "E") $ - $ 23,416 $ - $ 16,933
RESERVE (Creston & Area Transit (807))


CAPITAL ASSETS
Bus Shelters $ 35,053 $ 35,053
213
Service 808
KASLO AND AREA
2013 2013 2012 2012

REVENUE
Taxation $ 24,729 $ 24,729 $ 24,729 $ 24,729
User fees 6,000 5,112 5,742 6,386
67,758 67,594 63,978 68,673
EXPENDITURES
67,758 64,910 63,978 64,754

(Statement "E") $ - $ 2,684 $ - $ 3,919
214
Service 809
NAKUSP AND AREA
2013 2013 2012 2012

REVENUE
Taxation $ 71,193 $ 71,193 $ 71,193 $ 71,193
User fees 15,000 17,701 14,000 16,862
Surplus (Deficit), beginning of year 7,796 8,016 - (230)
180,338 184,712 168,219 164,698
EXPENDITURES
180,338 169,180 168,219 156,682

(Statement "E") $ - $ 15,532 $ - $ 8,016
215
Service 810
NORTH SHORE AND SLOCAN VALLEY
2013 2013 2012 2012

REVENUE
Taxation $ 386,238 $ 386,238 $ 386,237 $ 386,237
User fees 215,560 185,697 172,188 215,174
Internal contributions from 28,737 22,670 - 92,996
1,075,707 1,054,883 1,062,656 1,206,983
EXPENDITURES
Capital 50,752 47,670 - 119,377
1,075,707 1,054,803 1,062,656 1,203,327

(Statement "E") $ - $ 80 $ - $ 3,656
RESERVE (North Shore & Slocan Valley (810))


CAPITAL ASSETS
Bus Shelters $ 167,047 $ 119,377
216
Service 811
KOOTENAY LAKE WEST
2013 2013 2012 2012

REVENUE
Taxation $ 123,646 $ 123,643 $ 123,643 $ 123,643
User fees 43,000 43,301 37,000 48,342
Grants 228,904 269,494 236,975 227,196
Surplus (Deficit), beginning of year - 779 32,819 33,120
395,550 437,217 430,437 432,301
EXPENDITURES
395,550 437,118 430,437 431,522

(Statement "E") $ - $ 99 $ - $ 779
RESERVE (Kootenay Lake West (811))


CAPITAL ASSETS
Bus Shelters $ 31,970 $ 31,970
217
Service 831
AIRPORT
(Creston and Areas B & C)
2013 2013 2012 2012

REVENUE
Taxation $ 132,373 $ 132,373 $ 132,286 $ 132,286
Grants - 778 - 343
132,902 133,679 132,830 133,358
EXPENDITURES
132,902 132,902 132,830 132,830

(Statement "E") $ - $ 777 $ - $ 528
218
Service 921
WATER UTILITY OPERATING
RIONDEL
2013 2013 2012 2012

REVENUE
Rates and charges, including interest &
penalties $ 61,884 $ 62,464 $ 56,258 $ 56,590
Taxation 47,211 47,212 47,211 47,211
Grants - - 130,000 -
New Service Connections - 457 - -
525,950 176,423 498,262 141,143
EXPENDITURES
Staff expenses 39,700 21,061 33,300 20,053
Operation and maintenance 22,100 24,618 23,000 24,132
Vehicle operations 620 358 500 616
M.F.A. debt service 14,128 14,128 14,128 14,133
525,950 260,316 498,262 127,367

(Statement "E") $ - $ (83,893) $ - $ 13,776
219
RIONDEL
2013 2012
Actual Actual
RESERVE (Riondel Water (55))
RESERVE (Riondel Water Capital Utility (921))

TOTAL RESERVES $ 373,877 $ 354,090

CAPITAL ASSETS
Equipment $ 19,033 $ 19,033

Engineering Structures - Water 562,157 562,157

220
Service 922
SANCA PARK
2013 2013 2012 2012

REVENUE
penalties $ 15,080 $ 15,447 $ 15,068 $ 15,184
Taxation 1,600 1,600 1,550 1,600
Grants 45,000 5,540 5,000 -
Internal contributions from 6,976 - 9,436 -
Contribution To (From) Community Works - 2,663 - -
Surplus (Deficit), beginning of year 2,642 178 1 (2,605)
71,298 25,428 31,055 14,179
EXPENDITURES
Staff expenses 3,840 644 1,248 1,102
Administration services 380 515 1,300 380
Operation and maintenance 800 200 3,174 2,759
Equipment operations 2,500 400 3,600 -
Contracts 9,536 9,536 12,000 2,464
71,298 17,448 31,055 14,001

(Statement "E") $ - $ 7,980 $ - $ 178
RESERVE (Sanca Park Water Capital Utility (922))

CAPITAL ASSETS
Engineering Structures - Water $ 121,812 $ 121,812
221
Service 923
LISTER
2013 2013 2012 2012

REVENUE
penalties $ 79,210 $ 81,715 $ 72,009 $ 73,279
Contributions from Utility Capital 118,650 100,100 435,263 415,000
Grants 80,000 80,000 - -
Sale of material/new debt - - 125,000 -
Surplus (Deficit), beginning of year (179,757) (206,532) (7,200) (11,691)
98,103 55,283 625,072 476,588
EXPENDITURES
Administration services 1,950 789 1,480 3,440
Staff expenses 25,300 22,216 - 39,835
Indemnities 500 214 200 -
Capital additions - 697 540,000 582,768
Equipment operations 8,000 12,911 - -
Building Operations 500 - - -
98,103 80,052 625,072 683,120

(Statement "E") $ - $ (24,769) $ - $ (206,532)
RESERVE (Lister Water Capital Utility (923))


CAPITAL ASSETS
Land $ 58,760 $ 58,760
Building - 2,000
Less: Accumulated amortization - - (2,000) -
Engineering Structures - Water 1,331,989 1,329,989

Work in progress 698 -
222
Service 924
YMIR
2013 2013 2012 2012

REVENUE
penalties $ 36,241 $ 35,463 $ 35,851 $ 36,985
Taxation 18,523 18,523 18,523 18,523
Grants 3,889 - 37,732 -
Surplus (Deficit), beginning of year (437) (9,095) 5,415 4,643
83,436 46,487 109,141 92,605
EXPENDITURES
Staff expenses 11,100 9,211 4,200 10,224
83,436 59,650 109,141 101,700

(Statement "E") $ - $ (13,163) $ - $ (9,095)
RESERVE (Ymir Water Utility (924))


CAPITAL ASSETS
Engineering Structures - Water $ 1,262,644 $ 1,261,048
223
Service 925
SOUTH SLOCAN
2013 2013 2012 2012

REVENUE
penalties $ 29,522 $ 29,150 $ 29,317 $ 26,838
Taxation 13,885 13,884 13,885 13,884
Contribution from Reserve 20,090 - 17,990 5,171
Sale of Material \ New Debt 94,000 - - -
168,013 58,967 75,192 75,127
EXPENDITURES
Staff expenses 10,500 6,589 8,000 12,705
Equipment operations 5,900 12,996 800 9,109
Contribution to internal services 2,800 2,760 - -
Debt charges 6,558 4,912 4,911 4,912
Contracts 1,000 212 - 92
168,013 65,512 75,192 59,194

(Statement "E") $ - $ (6,545) $ - $ 15,933
RESERVE (S. Slocan Water Capital Utility (925))


CAPITAL ASSETS
Land $ 87,682 $ 87,682

Engineering Structures - Water 1,001,586 991,203

224
Service 926
MACDONALD CREEK
2013 2013 2012 2012

REVENUE
Taxation $ 33,091 $ 33,092 $ 33,091 $ 33,091
Grants - 373 - 374
Internal contributions from 21,220 - 21,216 -
Surplus (Deficit), beginning of year (17) 356 415 526
54,294 33,821 54,722 38,248
EXPENDITURES
Staff expenses 300 - 300 -
Debt charges 19,046 19,046 17,795 19,046
Equipment operations 700 - 771 -
54,294 31,905 54,722 37,892

(Statement "E") $ - $ 1,916 $ - $ 356
RESERVE (MacDonald Creek Water Capital (926))


CAPITAL ASSETS
225
Service 927
LUCAS ROAD
2013 2013 2012 2012

REVENUE
penalties $ 2,883 $ 2,305 $ 2,819 $ 2,883
Taxation 3,600 3,600 3,600 3,600
Internal contributions from 350 - - -
7,157 6,230 6,649 7,235
EXPENDITURES
Staff expenses 1,200 468 - 1,197
Debt charges 3,117 3,117 3,120 3,117
Internal contributions 936 936 984 984
Amortization 350 - - -
7,157 5,654 6,649 6,910

(Statement "E") $ - $ 576 $ - $ 325
RESERVE (Lucas Road Water Capital Utility (927))

Contributions in the year 156 171

CAPITAL ASSETS
MFA Debt (net of actuarial accrual) (7,769) -
226
Service 928
DUHAMEL CREEK
2013 2013 2012 2012

REVENUE
penalties $ 18,755 $ 18,594 $ 14,024 $ 14,476
Taxation 9,500 9,500 9,500 9,500
Grants 15,719 - 25,561 -
51,204 20,986 73,135 36,750
EXPENDITURES
Administration services 900 531 906 1,369
Staff expenses 1,600 1,138 - 2,410
51,204 26,724 73,135 47,677

(Statement "E") $ - $ (5,738) $ - $ (10,927)
RESERVE (Duhamel Creek Water Capital (928))


CAPITAL ASSETS
Land $ 9,967 $ 9,967

227
Service 929
DENVER SIDING
2013 2013 2012 2012

REVENUE
penalties $ 13,726 $ 12,966 $ 12,250 $ 12,479
Contributions from Utility Capital 20,000 - 60,000 -
35,683 14,921 76,769 15,615
EXPENDITURES
Staff expenses 2,000 1,584 3,000 1,640
Indemnities - - 100 -
Operation and maintenance 2,440 170 2,440 245
Equipment operations 500 871 50,000 279
Amortization - - 10,000 -
M.F.A. Debt Service 1,935 - - -
35,683 13,760 76,769 13,660

(Statement "E") $ - $ 1,161 $ - $ 1,955
RESERVE (Denver Siding Water Capital (929))


CAPITAL ASSETS
Work in progress $ 2,952 $ -
228
Service 930
ERICKSON
2013 2013 2012 2012

REVENUE
penalties $ 598,478 $ 553,057 $ 428,400 $ 441,422
Donations 10,000 13,248 10,000 10,000
Recoveries 6,000 21,493 33,000 48,592
756,731 655,544 512,450 539,066
EXPENDITURES
Staff expenses 75,373 93,306 52,335 78,146
Contribution to internal services 1,096 - 1,080 -
Capital 75,000 87,250 10,410 -
Contracts 50,000 17,307 15,000 5,566
756,731 677,727 512,450 558,570

(Statement "E") $ - $ (22,183) $ - $ (19,504)
2013 2012
Actual Actual
RESERVES (Erickson Water Capital Utility (930))
229
ERICKSON
RESERVE (Erickson Laterals (930))

RESERVE (Erickson Regrade Bylaw 199 (930))

RESERVE (Erickson Bylaw 42 (933))

TOTAL RESERVES $ 498,250 $ 557,669

CAPITAL ASSETS
Land $ 46,400 $ 46,400
Building - 31,200
Equipment 65,353 65,353



230
Service 931
ARROW CREEK
2013 2013 2012 2012

REVENUE
User fees - Town of Creston $ 591,528 $ 555,528 $ 722,606 $ 475,274
Internal contributions 1,010,447 428,489 778,504 270,705
Grants - - 80,000 -
1,675,652 1,037,982 1,686,583 844,051
EXPENDITURES
Staff expenses 113,148 99,517 105,652 96,093
Indemnities 3,500 3,415 3,500 3,468
Debt charges 111,183 111,184 111,183 111,196
Equipment operations 2,500 1,198 2,500 632
Amortization 440,165 - 378,565 -
1,675,652 996,857 1,686,583 790,086

(Statement "E") $ - $ 41,125 $ - $ 53,965
231
ARROW CREEK
2013 2012
Actual Actual
RESERVE (Arrow Creek Water Capital Utility (931))
RESERVE (Arrow Creek Membrane Replacement (931))

RESERVE (Arrow Creek Main Line (931))

TOTAL RESERVES $ 1,267,486 $ 1,064,416

CAPITAL ASSETS
Land $ 461,400 $ 461,400
Building - 4,254,337
Less: Accumulated amortization - - (1,595,376) 2,658,961



232
Service 932
BURTON
2013 2013 2012 2012

REVENUE
penalties $ 36,856 $ 35,777 $ 33,591 $ 34,126
Taxation 10,925 11,115 10,946 10,925
Surplus (Deficit), beginning of year (1,651) (2,021) (2,249) 2,446
94,880 44,871 42,288 47,497
EXPENDITURES
Administration 2,540 1,674 2,027 2,501
Operations 23,000 20,482 17,692 25,579
Building 450 539 420 443
Equipment 2,000 2,392 2,400 1,080
Capital 20,000 91 - -
94,880 43,000 42,288 49,518

(Statement "E") $ - $ 1,871 $ - $ (2,021)
RESERVE (Burton Water BC Hyrdro Reserve (932))


CAPITAL ASSETS
Land $ 39,500 $ 39,500
Equipment 97,750 97,750


Work in progress 91 -
233
Service 933
EDGEWOOD
2013 2013 2012 2012

REVENUE
penalties $ 50,054 $ 50,910 $ 47,670 $ 47,670
Taxation 8,946 8,930 8,946 8,946
109,444 63,443 57,829 66,137
EXPENDITURES
Administration 1,480 1,685 2,919 1,417
Staff expenses 2,200 291 2,000 1,866
Operations 34,200 31,431 26,500 35,552
Building 470 480 550 464
Equipment 2,000 5,187 4,245 483
Capital 20,000 3,030 - 1,137
Contributions to Internal Services 902 902 884 884
109,444 64,728 57,829 62,534

(Statement "E") $ - $ (1,285) $ - $ 3,603
RESERVE (Edgewood Water BC Hyrdro Reserve (933))


CAPITAL ASSETS
Land $ 127,000 $ 127,000
Building - 4,200
Less: Accumulated amortization - - (315) 3,885

Less: Accumulated amortization (882) 6,171 (529) 6,524

234
Service 934
FAUQUIER
2013 2013 2012 2012

REVENUE
penalties $ 81,303 $ 81,304 $ 64,376 $ 65,042
Taxation 18,945 18,934 18,524 18,945
Miscellaneous Recoveries - 2,814 - -
Internal contributions from 1,643,433 290,975 1,615,000 13,717
Surplus, Beginning of year (5,277) (4,774) 3,773 5,016
1,738,404 389,253 1,701,673 102,720
EXPENDITURES
Administration 2,706 1,947 2,604 2,218
Staff expenses 4,000 547 5,500 1,711
Operations 42,700 37,194 32,018 46,330
Building 1,470 1,490 1,550 1,451
Equipment 8,600 2,948 10,500 7,566
Capital 1,601,283 290,975 1,615,000 13,717
1,738,404 370,620 1,701,673 107,494

(Statement "E") $ - $ 18,633 $ - $ (4,774)
235
FAUQUIER
2013 2012
Actual Actual
RESERVE (Fauquier Water BC Hyrdro Reserve (934))
Balance, beginning of the year $ 2,443,834 $ 2,402,972
Balance, end of the year $ 2,197,108 $ 2,443,834

CAPITAL ASSETS
Land $ 132,000 $ 132,000
Equipment 46,786 46,786


Paving 377,300 377,300

236
Service 935
BALFOUR
2013 2013 2012 2012

REVENUE
penalties $ 128,061 $ 141,580 $ 129,490 $ 121,963
Taxation 68,944 67,952 68,944 66,770
Internal contributions from 32,200 - - 5,000
Recoveries 4,000 3,012 - 1,152
Surplus, beginning of year (373,210) (338,118) (3,933) (377,056)
272,995 (125,574) 294,501 (182,171)
EXPENDITURES
Administration 5,886 4,259 4,642 5,956
Staff expenses 38,500 59,118 34,800 47,214
Operations 25,700 33,259 16,600 28,144
Building 1,230 1,524 1,000 1,228
Equipment 30,300 37,439 130,000 27,703
Capital 63,000 42,481 - 10,295
Contracts 400 363 400 305
Interest 7,868 - 36,791 -
272,995 246,354 294,501 155,947

(Statement "E") $ - $ (371,928) $ - $ (338,118)
2013 2012
Actual Actual
RESERVE (Balfour Water Utility Service (935))
237
BALFOUR

CAPITAL ASSETS
Land $ 162,000 $ 162,000
Building - 48,200

Less: Accumulated amortization (300) 2,100 (180) 2,220

238
Service 936
WEST ROBSON
2013 2013 2012 2012

REVENUE
penalties $ 44,799 $ 44,886 $ 73,444 $ 63,998
Taxation 24,147 23,591 14,314 24,147
146,705 101,899 102,137 104,761
EXPENDITURES
Administration 1,879 1,563 3,574 1,444
Staff expenses 9,000 3,708 18,000 3,468
Operations 10,000 5,076 16,200 8,207
Building 650 722 1,600 631
Equipment 3,500 371 6,502 1,828
Capital 20,000 - - -
146,705 86,291 102,137 71,339

(Statement "E") $ - $ 15,608 $ - $ 33,422
239
WEST ROBSON
2013 2012
Actual Actual
RESERVE (West Robson BC Hyrdro Reserve (936))
Balance, beginning of the year $ 1,038,343 $ 985,299
Balance, end of the year $ 1,107,818 $ 1,038,343

CAPITAL ASSETS
Land $ 172,000 $ 172,000
Building - 2,000
Less: Accumulated amortization - - (150) 1,850
Equipment 98,736 98,736


Paving 311,571 311,571

240
Service 937
WOODLAND
2013 2013 2012 2012

REVENUE
penalties $ 8,000 $ 8,321 $ 9,000 $ 8,695
Taxation 5,589 5,589 5,589 5,589
28,575 22,495 14,589 18,627
EXPENDITURES
Staff expenses 2,400 1,586 2,000 453
Operations 1,810 1,428 2,500 960
Building 200 312 125 189
Equipment 1,000 4,496 1,184 62
28,575 24,557 14,589 10,042

(Statement "E") $ - $ (2,062) $ - $ 8,585
RESERVE (Woodland Heights BC Hyrdro Reserve (937))


CAPITAL ASSETS
Land $ 9,600 $ 9,600
Building 71,600 71,600


241
Service 938
GRANDVIEW
2013 2013 2012 2012

REVENUE
penalties $ 23,498 $ 23,523 $ 22,430 $ 23,037
Donations - - - 251,089
Taxation 10,730 10,730 10,940 10,730
Recoveries 10,000 - 10,000 -
Internal contributions from 2,150 20,000 - -
Prior Year Surplus 7,188 (5,124) - -
53,566 49,129 43,370 284,856
EXPENDITURES
Administration 1,220 1,023 1,300 2,356
Staff expenses 6,500 3,969 - 3,560
Equipment 10,000 11,796 4,393 10,080
Capital - 21,128 - 193,742
53,566 51,478 43,370 289,980

(Statement "E") $ - $ (2,349) $ - $ (5,124)
2012
Actual
RESERVE (Grandview (938))

CAPITAL ASSETS
Land $ 100 $ 100

242
Service 939
WOODBURY
2013 2013 2012 2012

REVENUE
penalties $ 19,563 $ 19,929 $ 19,563 $ 20,564
Donations - - - 284,649
Taxation 9,797 9,553 9,797 9,553
Internal contributions 19,770 - 6,000 3,561
Prior Year Surplus 4,231 8,078 - -
53,361 37,560 35,360 318,327
EXPENDITURES
Administration 1,098 330 808 1,324
Staff expenses 3,450 1,992 6,800 1,866
Operations 2,300 935 3,000 1,547
Building 250 133 174 244
Equipment 3,100 2,021 3,242 621
Capital 15,000 - 6,000 242,035
53,361 28,804 35,360 310,249

(Statement "E") $ - $ 8,756 $ - $ 8,078
RESERVE (Woodbury (939))

Expenditures in the year - 3,561

CAPITAL ASSETS

243
Service 940
ROSEBERY
2013 2013 2012 2012

REVENUE
penalties $ 13,832 $ 14,000 $ 6,587 $ 6,587
Donations - - - 564,380
Taxation 6,594 6,280 - -
Internal Contribution 4,430 - - -
Prior Year Surplus 1,058 98 - -
25,914 20,378 6,587 570,967
EXPENDITURES
Administration 250 155 1,250 2,600
Staff expenses 1,800 2,145 500 -
Operations 6,400 3,871 2,700 2,629
Building 300 - 112 -
Equipment 1,300 3,113 612 300
Capital - - - 522,924
25,914 20,718 6,587 570,869

(Statement "E") $ - $ (340) $ - $ 98
RESERVE (Rosebery (940))


CAPITAL ASSETS
Land $ 124,300 $ 124,300

244

Regional District of Central Kootenay Financial Statements For 2013

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Regional District of Central Kootenay Financial Statements For 2013

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REGI

December 31, 2013

THE INDEPENDENT AUDITORS' REPORT 2

CONSOLIDATED FINANCIAL STATEMENTS

Exhibit 1 - Consolidated Statement of Financial Position 4

Exhibit 2 - Consolidated Statement of Operations 5

Exhibit 3 - Consolidated Statement of Changes in Net Debt 6

Exhibit 4 - Consolidated Statement of Cash Flows 7

Exhibit 5 - Notes to Consolidated Financial Statements 8

A - Balance Sheet - Capital Funds 19

B - Investment in Capital Assets - Capital Funds 20

C - Balance Sheet - Reserve Funds 21

D - Balance Sheet - Operating Funds 24

F - Revenue and Expenditure 31

SCHEDULES: REVENUE AND EXPENDITURE

REVENUE AND EXPENDITURE FOR SERVICES

Service 101 - General Administration Services 45

REVENUE AND EXPENDITURE FOR SERVICES (continued) PAGE

Service 222 - Fire Protection Services

REVENUE AND EXPENDITURE FOR SERVICES (continued) PAGE

REVENUE AND EXPENDITURE FOR SERVICES (continued) PAGE

Service 645 - Recreation Facilities - Defined Portion of Area K, Fauquier 186

REGIONAL DISTRICT OF CENTRAL KOOTENAY

NET DEBT (Exhibit "3") (12,907,108) (13,485,903)

CONTINGENT LIABILITIES (note 15) -

Chief Financial Officer

REGIONAL DISTRICT OF CENTRAL KOOTENAY

CONSOLIDATED STATEMENT OF OPERATIONS

Budget Actual Actual

37,168,253 40,659,222 39,829,134

36,316,411 38,178,141 39,321,919

ANNUAL SURPLUS (DEFICIT) (note 17) 851,842 2,481,081 507,215

ACCUMULATED SURPLUS, BEGINNING OF YEAR 78,484,400 77,977,185

ACCUMULATED SURPLUS, END OF YEAR $ 80,965,481 $ 78,484,400

Chief Financial Officer

REGIONAL DISTRICT OF CENTRAL KOOTENAY

CONSOLIDATED STATEMENT OF CHANGES IN NET DEBT

ANNUAL SURPLUS $ 2,481,081 $ 507,215

Acquisition of tangible capital assets (1,903,336) (4,568,673)

Increase in supplies inventories - (2,993)

CHANGE IN NET FINANCIAL ASSETS/NET DEBT 578,795 (319,596)

NET FINANCIAL ASSETS/NET DEBT AT BEGINNING OF YEAR (13,485,903) (13,166,307)

NET FINANCIAL ASSETS/NET DEBT AT END OF YEAR $ (12,907,108) $ (13,485,903)

Chief Financial Officer

CONSOLIDATED STATEMENT OF CASH FLOWS

Cash Provided By Operating Activities 8,897,364 2,707,335

INCREASE (DECREASE) IN CASH 4,818,187 1,789,266

Chief Financial Officer

REGIONAL DISTRICT OF CENTRAL KOOTENAY

1. SIGNIFICANT ACCOUNTING POLICIES

REGIONAL DISTRICT OF CENTRAL KOOTENAY

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

Tangible Capital Assets

Building and building components 20 to 40 years

REGIONAL DISTRICT OF CENTRAL KOOTENAY

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

Taxes are recognized as revenue in the year they are levied.

2. CASH AND TEMPORARY INVESTMENTS

Reserve funds and temporary investments $20,419,105 $14,861,446

4. DUE FROM MEMBER MUNICIPALITIES

REGIONAL DISTRICT OF CENTRAL KOOTENAY

5. CLOSURE PLANS - LANDFILLS