Regional District of Central Kootenay Box $90, 202 Lakeside Drive, Nelson, BC VIL SRA Web: wuwurdekien Telephone: (250) 352-6555, Email info@rdel.becs BC Tol Fee: 1-800-268-7325 Fax: (250) 3529300 Sune 22,2018 Director Local Government Infastucture Ministry of Community Sport and Cutural Development PU Box 390 Stn Frov Gove Vietora, 8.C. vBW 9N7 bear Siror Madam Re: FILING UNDER THE FINANCIALINFORMATION ACT STATEMENT OF FINANCIAL INFORMATION (On une 21", 2018, the Board passed the following motion “The Schedule ond Statement of Franca Information forthe isco! Year Ended December 31,2017, having been ‘received, be approved for release in accordance withthe Facial formation Act, with a copy tobe fled with the [Ministry of Community, Sport and Cutural Development.” Enclosed are the folowing documents as required under the Financial Information Act in draft format until Board approval: ‘+ Statement of Financial information Approval; ‘Schedule and Statement of Financial Information fr the year ended December 31, 2017; ‘+ nancial information Regution Schedule 1 ~ Checklst~ Statement of Financia information (SOF!) Please contact me ifyou require any further information. Sins Stuart Hor, CA, C8, D Chief Financial Officer Enclosures [MUNICIPALITES: cles Castiogar, elon Town: Ceston Vilage: Kasi, Nakusp, New Denver, Salmo, iverton and locan ELECTORAL AREAS.» tyra Shore ten Lae #890 +E 96 The lac vay sl Lowe raw/Conimha The fo aes &REGIONAL DISTRICT OF CENTRAL KOOTENAY Nelson, BC SCHEDULE AND STATEMENT OF FINANCIAL INFORMATION For the Year Ended December 31, 2017REGIONAL DISTRICT OF CENTRAL KOOTENAY STATEMENT OF FINANCIAL INFORMATION APPROVAL ‘The undersigned, as auttorized by the Financial Information Regulation, Schedule 1, subsection 9 (2) approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. Stuart Horn, CA, CBV, DIFA << Hamling C Chief Financial Officer chair June 20°, 2018 une 21", 2018‘aay scr ass sents or luxe vets _foming Fv Countess ese Seems tonsnam __rowmeuanee —_sowes olin eareroue _setoranseAtoms Contes Papel Exarees_ TOTAL Camnegnon Hane Grezor (pve Bre tiet aoe ae Piper ie ator 30.56 mae az aun Srininay —Deewor 28 mas au et enki feng Ak ecsr fee ase ‘umn Ve 2 BeTanta one Celia aon arg ena ‘Crp me ee ok Pena esteem (ter pce eter Fag Pe Ox ee haere ee Papa nt ‘cue ht sap U8 eo "ny ena Cop hia Prater yokes See ag ‘to a Femctie susie ‘yore ‘gone Fre ne‘yin PAL REEMA TO PRANAL STATEMENT ‘est Nae Ae ‘me(ions sau or etoren costs om imate aise ae wna eat 40 vn eos ome a5 aor Fz Panne 9 mate foun Cetin’ a71} 262017 SCHEDULE OF SUPPERS AND PANES EXCEEDS $25.00 ssa Conracting aes pine engineer Dhoni rao ‘Scand. 80 eae equa are Sess ncn sett as ‘Associated Stay Eauipment 95,188 ctr toner tatty seaee eras gota oC ermerngine mae ‘ok ecru as Srna one Sao ron nse ears nce Pere Peery (Cea Sort sstens ine oo08 ‘ech Servis it age Cm var ts so Community Ee asoeaton 59000 atone OF Crete bins ‘esr Team OF so Dae Mage conractng te Dace Does ring tos9 Bayon ntee sei Deke dint 6209 Dyomictndsoing sacs tes Corton sims en rc noon tage fing Secreta Men cuny ceracig tier yes rk Euan asnn Aw sun Ina cage me sess Sikes Cngraion ss Jere Conpresars ne sam sconvacnetes 25300 re) ais ets arene an Secs 080 serie ‘308 ethene esse eteay ns Supt sas sip Mende ssae Linon coms sss Naples asears Nara rc stems at tata, are water ‘sronats eta gine reno ese Machine Wars sat et red mee cro meas Soon unipal maanc oat Of om era chose soe ako agro saaza aon Cpr Aso fy oe soar tony soase Neon, yf sea fe Seatger ne sa agonal si ft otenay 54000 egal eit of ataay Bundy e398 Fk ay aeuston Serics a 23305, sty soca gece 1onses feet Moan Poon 595463 se cage step 28 ‘fine 36028 ‘Sow cate wire ‘Steocrore ts oreo SUR Com Coat) mine ‘Segara. sn ‘Sets 20 or Seepage sass ‘Se conse Cna} ne ane SinabeTectngtst 23900 Siete Tholepe Salers sae Sina vender saa ls Conmunesten ne 1238‘remlc Roperes te Uno pra Communes of cht ‘ere hci stent estate Matai 200 ‘ood ste man e032 2500 soon aa 9886 270 M4520 29495, sn3e8 "4300 aaa nam so> ans SeubUl Paes oF GRANTS AD CONTAINS NEEDING S500 ‘ron 8 Sbcnates Comunity See S| Grants rsm0 Gale tcc Pte sary Sans sey to ano Pat dT Se OE -Gre se (ite epee acy Cram Br (iar, Ge oan soo ‘um & Wer Tasos moma Cuan bouts one tear ocean azo rooney Asdaton- Gs Sessa ron Ve pa ao Sey Gms iso fart noon soy ants sone long Ves Fre aprons ba fate utr cine saxo ‘se etre bie sot es manne Foe oan agn 1 Doar: soon Sine Ytey Yn enemy meat san San, ge rns soa es ton Conmanty Ha Soc Str Bry ‘nal rt tate anceoREGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDUCE OF REMUNERATION AND EXPENSES © (yn) b) 2017 STATEMENT OF SEVERANCE AGREEMENTS. 2017 Severance Apooments 2 Epoyees) as 65 Een Mon Camgenasin °REGIONAL OISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE O* SUPPLIERS OF PROVISION OF GOODS AND SERVICES. 7) (2) 217 RECONCILIATION TO FINANCIAL STATEMENT RECONCILIATION TO CONSOLIDATED FINANCIAL STATEMENTS ‘Total agroate payment xceeing 526000 pad up) s zamsors onesie lo pyres of $25.00 ore pao spor () senor (oneal grants ad eontautos exceaing $25,000 541962 ‘onesie ta fal grants and contouton f $5000 ss 2702562 $3656.60 Reconeing tems: Pay a Severance Agents 5s r2p04700 odors Ramuneaton&Eapenos 22088 ‘Change varkin pars poyabies ard aces aver) oe cap poten fee payers HeTIGSTebatee purchase 961,780) ‘eqn efor expal abet aussr2) Enuprert pal 15,108 s zane 3.926081, PeeConsoldted Fnanlal Statens: Console eperees S 4000,000 ‘smoraston ‘688511 Provo fr anal lose ‘ano74 Debteanioe rages ives and achnge «sri 8 araaestFinancial Information Regulation, Schedule 4 Checklist it of Information (SOF!) For the Corporation: ‘Corporate Name: Resiona District of Cental Koctensy Contact Name: Heather J Sth a caesar om ana Date Submitted: E-mail: eae For the Ministry: Minty Name i Reviewer: Date Recenved Dafne ve | o]— [o Date Reviewed! Deficiencies Addressed: Yes | O|no | O Approved (SFO) Furr Aton Tan Distouin: LegineLbery [EF] Minty Retnton [Eh & Item: ‘yes [No [NA cer fal es [No omments ci me oo Tem) | Saimetteman once aie 7000) | Opa ate acl ge eerie! B | 01 | OF feeschedule of debenture Debt 7) | main furans wd iaoon Spa olo 19) genase stenaormromawton Ta | | 1 hesamen To8 faeememcom Te [a | aferamew 19) | statements preparedion a jidated basis orfor each tind, | @ | O | O opis 14 ‘Notes to the tana statemants or 16) thestztonents andsreaiesistes | B | O | O tboveFR ‘Schedule 1 Section No [NA ‘Comments Statement of Assets & Liabilities 1+ Abalance sheet prepared in ccordance with GAAP of stated fecouning prngples/potces, | sna ‘+ Show changes in eauty sn sup o dfct ue to sperators Operational Statement lam Prepared in socordarce with GAAP © statod accountng princes ! oles and condo of ‘+ Statement of Income of Siaternnt af Revenue and Exports, and ‘+ atatementof changes in Fanci Posten 3a) 30) ‘+ The Statomont ef Changes in Financial Posten may be A omfg it provios no Seton Iori + Tee omsion mst bo expisined inthe tes am) Community eoteges schoo! dts, frdmungpaties mst prepare a | ‘Statement of Change in Fare Psion forthe Capea Fund Schedule of Debte 40@) ae) List eacn ong term dott corse by Gebentures, motgaces, bonds, ot). | El Stating the amour utara, the Freres rata, and the marty dats 400 Idontty debts covered by sing funds orreserves and amountsin | OT these accounts 4 “a +The schedule may be omit pésrssed undesecton 20r8 | {ha provides ro sattonal inermaton +The omsion mst be expsine Inanote tothe woroduleoe Yes [no [nia ee Section ‘Schedule of Guarantee and indemnity Agreements T 501) | Ust nancial agreements tat ] {boing gen eo Gta and a en (so Oueran Indore Reputon nA aie le Guidance Package) 52 State the ete ive, an the spectcamointinevedstinoun | | | Bo 50) + The schedule maybe onto f 5a) adurossed unr sacton 2 or 4 fd t eens ns aconl incmaten ojo|e ‘+ The coisson mst be omplained | Ina note tothe shedule ‘Schedule of Remuneration and Expenses (See Gutdance Package for suggested format) [0¢2i(@) | Uist separataly, by name ant poston the tea enuneaton ane tho total expanses fe each elected tical ember ofthe boars of Blolo ‘rectors, ana omperee appartes by Cabrel 52)(6) | Listaphabeticaty exh employee | ‘ose toa remuneration excoode | 75,000 andthe tot expenses for |B) | OO | cn fexSuing the persons lated tinder 6 (2) (a 602)(0) | Ince a console tal for ‘Smplojeeewhooe remuneration $75,000 or ess [excuing tw pereons eta under (2) (a 612116 | Recoaleesipiin any aterenca | Este tal reunettin fe Schocuis andromtosivermatann | | O | @ ‘he opertona stemest se Excuse personal intemation other tan name, postion, neon of olol|eFR ‘Schedule + Section Item Yes |No [NIA ‘Comments ‘Schedule of Remuneration and Expent (See Guldence Package or suggest format 60) Report the employer portion of El and GPP asa supp payment to ‘tho Receiver General or Canada ojo father men as employee | remnsraon | 8(7)(a) | Ictde a statement >t severance | 8170) | agreements prove | + the number of severance agreomonis unc which | payment commenced inthe | fecal year being reported on for orion ampeyees, and + th rango of equivalent mocths ‘omponeaton fo hem | (ese Guidance Package for ‘gested forma) i 5e) Provide the reason fr omitng @ ‘Saloment of severance agrooments ina note to the schetule of ojo remuneration and expenses ‘Schedule of Supplirs of Goods or Services (Gee Guidance Package fr suggested format) T(1)@) | Ustin aiphaeteal eo at suppor: fofgoods andsenices wma receved | | O | aggregate payments exceeding $25,000 7190) | mt sect ae ‘payments to supplies who received | @ | O | O saat oroat 71H) | Recon or explain ary citfronce (| Sesvoan te conta te and ojo ‘ates fresno opr atom 7,2)(6) | tnctudo a tatomont af payments or the purposes of rats or s/ojo conten[FReies [item Yes [No [NA Comments | Section 2 Inactive Corporations a) “The ministry reports forthe corperaton te eoration isnot Speringtoteexetrequredo | | O | @ produce @ SOF 52)(@) | Theministysrepontcontains the Stntomais and eae eared Uraersoaton ybtheowent | 2] C1] pense 8 (2)0) | The minis’ repertcontins a statement atthe opeatonalstusot| | | Bt the coporaton (see suldanco Package regarding what Ince) ‘Approval of Financial Information 90 corperatons tr tn mmole “he SOF sine | SS eoprovesby the barsoh ‘Girectors or the goveming body (se eee ‘Stisene Pacage i exarey 92) ‘Munlepaties~he SOFIis approved by scour and by the ‘her seegred respanaty fr financal admiration (0 (Guidance Package fr example) 90) ‘A management rots ince, | signed by the ead and chet financial oftear, xb Ee municipal officer assigned espmsioiy for || | O financial anita (se 96) ‘The management reget explains ho | ‘tne 96) ‘Signature approvals eauires In Souton 8 ae for eae of the ffotomens and schellas of g/o;o ‘nani inermation no jt the Fenda statements