REGIONAL DISTRICT OF CENTRAL KOOTENAY Nelson, BC SCHEDULE AND STATEMENT OF FINANCIAL INFORMATION For the Year Ended December 31, 2013Regional District of Central Kootenay 430x590, 200 Lakeside Dive, Nelion BC VILSRASSSCWebs ‘Telephone (250) 352-6665 ac Tol Free 800-268-7325 MANAGEMENT REPORT ‘The findincial statements have been prepared by management in accordance with Canadian public sector accounting standards and the integrity and objectivity of these statements are management's responsibility, Management is also responsible forall the notes to the financial statements and schedules, and for ensuring that this information is consistent, ‘where appropriate, with the information contained in the financial statements, Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced. ‘The Board is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control and exercises this responsibility through the Board, ‘The Board reviews intemal financial statements periodically and external Audited Financial Statements yearly. ‘The external auditors, Berg Lehmann, Chartered Accountants, conduct an independent examination, in-aecordance with generally accepted auditing standards, and express their opinion on the financial statements. Their examination includes a review and evaluation of the District's system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly. The external ‘auditors have fill and free access to the financial management of the Regional District of Central Kootenay and meet when required, (On bealfor the Repional Distt of Cental Kootenay ds + Stuart fom, CA. CBY, DIFA Chief Financial Officer Regional District of Central Kootenay: May 15, 2014cA INDEPENDENT AUDITORS' REPORT To The Board of Directors of the Rogionat District of Central Kootenay We have audited the accompanying consolidated financial statements of the Regional District of Central Kootenay, which comprise the consolidated statement of financial position as at December 31, 2013, and the consolidated statements of operations, changes in net debt and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information, Management's Responsibility for the Financial Statements Management is responsible for the preparation of these consolidated financial statements in accordance with Canadian pubic sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement, ‘An audit involves. performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements, The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes ‘evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is’ sufficient and appropriate to provide a basis for our audit opinionINDEPENDENT AUDITORS' REPORT (Continued) To The Board of Directors of the Regional District of Central Kootenay Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Regional District of Central Kootenay as at December 31, 2073, and its consolidated financial performance and cash flows for the year then ended in accordance with Canadian pubic sector accounting standards, Other Matters Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as @ whole. The supplementary information included in the Other Financial Information section is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. Such supplementary information has not been subjected to the auditing procedures applied in the audit of the consolidated financial statements and, accordingly, we express no opinion on them, Bo ol. Chartered Accountants May 15, 2014 Nelgon, B.C.REGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at December 31, 2013 FINANCIAL ASSETS ‘Cash and temporary investments (note 2) ‘Account receivable Grants receivable Provincial emergency funcing receivable Disaster financial assistance receivable Due from member municipalities (note 4) Due from member municipaltes-accrued interest LIABILITIES ‘Accounts Payable and accrued liabilities ‘Acctued interest payable - M.F.A. Landfill closure and post closure costs accruals (note 5) Capital Lease Obligations (note 6) Debenture Debt MFA (note 7) Deferred revenue (note 8) NET DEBT (Exhibit NON-FINANCIAL ASSETS Works-in-progress (note ®) Tangible capital assets (note 10) ‘Assets under capital lease (note 10) Inventory of supplies ‘Advances and prepaid expenses ACCUMULATED SURPLUS SURPLUS BALANCES Unvestrcted Restricted reserve funds (note 12) Equity in tangible capital assets (note 13) CONTINGENT LIABILITIES (note 15) COMMITMENTS (note 18) Chief Financial Officer 2013 S 35,245,021 1,473,980, 15,223 194,458, 25,237,354 261,990 62,418,023, 2,861,204 ‘563,876 4e1412 1,499,209, 60,740,256 4,849,474 75,325,134 12,907,108 4,785,084 6,141,764 2,448,766, 124,228 372.770 93,872,589 $80,965,484 $4,172,899 20,819,105 56,973,477. 80,955,481 80985481, Exhibit "1" 2012 $30,426,634 1,828,324 10,860 1,092,482 298,700 23,919,869 240,893 57,818,042 3,405,652 521,659 4.227.473, 4,338,947 57,457,689 4,363,525 71,304,845 13,485,903) 6,633,235 82,785,849 2,132,000 124.208, 294.901 1.970208, S_78.04400_ S$ 3,209,696 18,600,297 56,674,407REGIONAL DISTRICT OF CENTRAL KOOTENAY 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 $22,300,522 User Fees 7,004,228 7,915,408, 7,444,653, Grants and donations 3,397 874 4,630,572 4,265,934 \Water system donations - - 1,102,598 Interest earings 20,400 272,084 172,154 Rental revenue 509,491 496,190 505.663 Permit fees and contract revenue 542,304 588,292 476,70 Cost recoveries 356,505 862,924 1,906,897 Interest eamings - Capital funds - 257,508 218,265 Interest earings - Reserve funds : 208,867 242.252 Sale of materials 22,487 20,708 21.950 ‘Committed funding - Columbia Basin Trust 4,289,757 1,283,165 1,181,476 Gain on disposal of equipment 38,702 37,168,253 40,659,222 EXPENSES Legislative - directors expenses $76,704 868,021 875,190 ‘Administration services 1,909,016, 41,545,103, 4,481,025, ‘Wages and employees benefits 42,308,908 14,248,077 11,094,798 Provision for Landfill closure and post closure costs 7 ‘583,939 4,935,148 Operations 5,727,205 5,706,487 6,550,981 Buildings - operation and maintenance 1,873,473, 1,840,304 1,783,734 \Vehicles - operations and maintenance ‘956,905 714,208 679,835, Equipment - operation and maintenance 710,558 542,969 504,227 Information systems 482,590 325,712 282,355 Financial services grant 2,875,131 2,952,625 2,913,356 Services contracted out 5,729,513 4,090,481 3,862,184 Debt services charges - interest and exchange 4,843,060 1,873,645, 1,774,847 ‘Committed funding - Columbia Basin Trust 1,228,340 41,207,854 1,188,479 ‘Amortization : 4681,718 4,272,983 Loss on disposal of equipment : 122,808, Bsea ee = TTS ANNUAL SURPLUS (DEFICIT) (note 17) 951,842 2,481,081 507,215 ACCUMULATED SURPLUS, BEGINNING OF YEAR 78,494,400 77,977,185 ACCUMULATED SURPLUS, END OF YEAR 78,484,400 h Chief Financial OfficerExhibit REGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF CHANGES IN NET DEBT For the year ended December 31, 2013 ANNUAL SURPLUS: ‘Acquisition of tangible capital assets, New capita leases in the year ‘Amortization of tangible capital assets including leases Increase in Works-in-progress net of transfer Net book value of sold and donated vehicles, Increase in supplies inventories Increase in prepaid expense CHANGE IN NET FINANCIAL ASSETSINET DEBT NET FINANCIAL ASSETSINET DEBT AT BEGINNING OF YEAF NET FINANCIAL ASSETSINET DEBT AT END OF YEAR, Chief Financial Officer Actual ‘Actual 2013 2012 $2,481,081 _§ 507.215, (1,903,336) (4,868,673) (576,341) : 4,681,719 4,272,953 (4,070,962) (687.499) 44,503 285,080 (7,824,417) (678,139) : (2,993) (77.869) (145.679) (77.869) 148,672), 578,795 (319,596) (13,485,903) (13,168,307 $ (12,907,108) _$_(13.4885,903)Exhibit REGIONAL DISTRICT OF CENTRAL KOOTENAY CONSOLIDATED STATEMENT OF CASH FLOWS, For the year ended December 31, 2013 OPERATING ACTIVITIES ‘Annwal surplus (defct) INon-cash items ‘Amortization ‘Loss on equipment donated Gain on cisposal of equipment Capital donation of water systems PST agjusiment on assets under capital lease ‘Actuarial ajustments Changes in prepaid expenses Changes in inventory of supplies Changes to financial assets ‘Accounts receivable Other receivables ‘Changes to financial liabilities ‘Acoounts payable and accrued isilties Loans payabie Landiil closure & post cosure costs accruals, Accrued interest Defered revenue Cash Provided By Operating Activities CAPITAL TRANSACTIONS. Acauistion of tangible capital assets Proceeds from sale of tangible capital assets Increase in Works-in-progress net of transfer New capital leases in the year Cash applied to capita transactions FINANCING ACTIVITES Capital borrowing ‘Transfer of loan payable to capital borrowing Capital lease obligations Repayment of principal on capital lease obligations Repayment of lngiterm debt ‘Cash Provided By Financing Activities INCREASE (DECREASE) IN CASH CASH, BEGINNING OF YEAR CASH, END OF YEAR Chief Financial Officer 2013 S___2484,081 4601,719 (38,702), (5,408) (257,508) (77,869) feonamnmee 4.900 2960 1,857,685 21,097) 77536,588 (644,348) 53,999 42217 495,549 577.457 8,897,364 (1,903,336) 83,205 (4,070,962) (576,341 6,467,434) 3,282,464 504,709 (339,044) 1,058,872) 2,388,257 418,187 30,426,034 2012 3 507.215 4,272,058 (145,672) 2.983) 3,034,408 (1,884,497) (37,853) (822,350) 618284 (2,100/000) 2,707,335 (9876308) 226,274 (667.499) nr 2,514,689 2,100,000 (679,625) (935,600 3,098,464 1,789,266 28,637,568 $ 30,426,834,Exhibits" REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013 4. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation “The consolidated financial statements reflect al revenues, expenditures, assets and fabilties ofthe Regional District ‘of Central Kootenay. Its the Distict's policy to follow accounting principles generally accepted for rtish Columbia Regional Districts and apply such principles consistently. The stalements have been prepared in accordance with (Canadian publi: sector accounting standards, as established by the Public Sector Accounting Board (PSAB) of the CCanagian Insitute of Chartered Accountants ‘The focus ofthe PSAB statements ison the financial position of the District and the changes thereto. The Statements of Financial Postion includes allthe assets and liabilities ofthe District, This provides information about the Districts averalfuure revenue requirements and its abiliy to finance actviies and mest its obligations ‘These consolidated statements include accounts ofall the funds of the Regional Dstict of Central Kootenay. Inter fund taneactions and balances have been eliminated. Revenues are accounted fr inthe period in which the transactions or events occurred thal gave rise tothe revenues. Expenditures are accounted for in the period the {goods and services are acquired and a ably is incurred or transfers are due. Basis of Accounting “The resoutoes and operations ofthe Distt are segregated ino various funds for accounting and financial reporting purposes, each being treated as a separate entity with responsibility for the stewardship ofthe assets allocated to i “The District has the following funds: (Operating funds - these funds ae used to record the operating actives of the District including general ‘operations and the water and transit utes Capita tunds- these funds are used to record the acquisition and financing ofthe capital assets. Capital ‘funds have been established forthe general operations and the water and trans utile. Reserve funds - these funds have been established to hold funds for specifi: requirements. ‘The Distt fellows the acorual method of recacding interest on long-term debs, Financial Instruments ‘The Districts financial instruments consist of cash, investments, accounts receivable, aosounts payable, capital lease ‘obligations, and long term debt. tis managements opinion that the District isnot exposed to significant intrest, Ccurtency, or credit risks arising from these financial instruments, The far values ofthese financial instruments approximate thei carrying value,Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013, 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 classed according to their funcional use. Amortization is recorded on a steight line basis over the estimated useful life ofthe asset with one haf ofthe amortization taken inthe year the asset i= putino service. Donated tangible assets are reported at fir value atthe tie of donation. Estimated useful ives are as follows: Building and building components 20 to 40 years Engineering structures (including land improvements) 50 60 years Paving 1510 40 years, Operating and office equipment 50 20 years Leased Assets Leases entered into that transfer substantially all the benefits and risks associated with ownership are recorded as ‘he acquisition ofa tangible capital asset and the incurrence of an obligation, The aseat is amotized in a manner ‘consistent with tangible capital assets owned by the District and the obligation, including interest thereon, is liquidated over the term ofthe ease. All other leases are accounted for as operating leases, and rental costs are expensed as incured Deferred Revenue Funds received for specific purposes which are extemally resticted by legislation, regulation or agreement and are ot available for general municipal purposes are accounted fer as deferred revenue onthe statement of financial position. The revenue is recognized in the statement of operations in the year in wich itis used forthe specified Purpose. Use of Estimates ‘The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estates and assumptions that affect the reported amounts of assets and lables atthe date ofthe financial statements, and the reported amounts of revenues and expenditures during the reporting period. Significant areas requiring estimates include the useful fe of tangible capital assets for amortizalion and the provision for any contingencies. Actual results could differ from management’ best estimates as additonal information becomes available inthe future,Exhibit "6" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013 4. 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 inthe year they are charged. Conditional grant revenue is recognized to the extent the imposed conditions are met. Unconditional grant revenue is recagnized when monies are received. Grants forthe acausition of tangible captl assets are recognized in the period the expenditure is made. Sales of services and other revenue is recognized on an accrusl basis. Building Permit revenue is recorded when cash is eoeived, Inventories Inventories held for consumption are recorded atthe lower of cost or net realizable valve, Government Transfers ‘Government transfers are recognized as revenve inthe period that the transfer is authorized, eigiilt eneria, if ‘any, have been met, and a reasonable estimate ofthe amount to be received can be made. 2. CASH AND TEMPORARY INVESTMENTS. 2013 2012 Reserve funds and temporary investments $20,419,105 $14,881,446 Deferred Gas Tax Grant funds 4,849,174 3,596,681 Unrestricted cash and temporary investments 9976742 __11,968,707 Sseasior 5 30,46.844 3. CREDIT FACILITY The Regional District has a credit facility agreement vith a financial institution which provides fora total commitment ‘oF $5,000,000. At December 31, 2013, the Regional District had drawn an amount of SN (2012- $Nil) on ts oreement 4, DUE FROM MEMBER MUNICIPALITIES “The Regional District of Central Kootenay borrows funds from the Municipal Finance Authority on behalf of ts member municipalities. The amounts due ftom the municipaiies is their portion ofthe debenture debt outstanding,Exhibit 5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013 5, CLOSURE PLANS - LANDFILLS ‘The Regional District of Central Kootenay has had engineers prepare design and operation plans forthe active District landfils. These plans include detailed sequencing of landfill closure phases and cosis associated with each phase. The net present value ofthe landfill closure and post closure monitoring costs forthe next several years is a8 follows: EastWaste __Central Waste _West Waste Cumulative Capacty Used to Date (m3) 120,172 222078, er3.754 Total Capacity ofthe Site 875,000 +045,000 2,887,800 Annual postclosure costs Years 110 3 36500 $4250 $58,000 Years 11-25 3 23500 «$25.50 $38,000 Post-closue care period in years 2 25 25 Projected year Site Closure 2062 2078 2059 Projected PV Cost of Site Closure and PostClosure $$ © «5,063,000 $ 4,193,000 $ §,680,000, Landfill ability and cost accruals 2013 2012 LandfitLabilty Open Sites 4545112 4,908,981 Lanafil Liabilty Closed Sites 296,848 296.645, ‘Total Landfill Liability $480,958 $5,205,807 Closure casts expended (30,548) (978,354) [Not Total Landfl Liabilty 4at2 S$ 4207,473, Funded lability 2,958,423 41,892,816 Unfunded Kablity 21452,989 21334657 aeriai2, S477 473 ‘The unfunded libilty at December 31, 2018 is comprised of $62,378 o the Eastern Subregion, $1,819,694 forthe Central Subregion, and $570,519 forthe Westem Subregion. Additional contibutions have been budgeted over the ext five years to ensure each subregion’ landfill ablty is fully funded "Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013, 6, CAPITAL LEASE OBLIGATIONS “The Regional Detrict of Central Kootenay has leased certain places 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 folows: 2014 488,707 2015 557,492 2018 243,272 2017 sr2324 2018 12,808 4,474,600, Less: Amount representing interest 7 83,803, ‘Add: PST payable 73,512 $__1.499,209 7. DEBENTURE DEBT - MFA. ‘Debt principal is reported net of sinking fund balances, and interest expense is reported net of sinking fund earings. Included in the debenture deb is debt that the Disc has incurred on behaif of its member municipaltis. 2013 2012 Debenture debt outstanding allocated as folows: ‘Bue from member muricipaliles (see note 2) $ 25237,351 § 23,919,609, (Owing by the District, 35,502,905 __33.537,820, Debenture debt outstanding in Canadian funds -«(SeeSetwaue*) $60,740,256 $57,497,089 ‘The debenture debt bears various interest rates et at the time of borowing and adjusted onthe 10th anniversary if applicable; debt has varying maturity dates, The estates rincpl payment required in tenet ve years onthe Discs prion fang de, are as follows: 2014 4,489,000, 2015 11188,582 2016 4,988,582 2017 1978,264 2018 4178)254 2Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS: ‘As at December 31, 2013, 8, DEFERRED REVENUE Beginning Ending Balance Additions: Reductions Balance Gas Tax Agreement. S 3817479 $= 1.906079 $ «(834,904 4,188,654 ‘Trans Canada Trail Funding eget 3.539 66,072 Recreation Centres 286,324 243,625 248.371 285,578 Columbia Basin Trust 110,883 1,304,608 1,295,615 120,077 CBT Community Directed "100,000 100,000 Other 69,228 35,854 16,280 88,792 $4 353.525 $700,368 "Sasa 795 aba 174 2. Federal Gas Tax Agreements Gas Tax Agreement funding is provided by the Government of Canada. The use ofthe funding is established by @ {unding agreement between the District and the Union of British Columbia Municipalities. Gas Tax Agreement ‘unding may be used towards designated public transit, community energy, water, wastewater, solid waste and ‘capacity buiidng projects, as specie inthe funding agreements. During the year, the District recived $1,255,725, (2012-81,256, 363) in Gas Tax grants and $50,354 (2012 - $38,925) of interest eared on funds held. The District ‘expended $934,904 (2012 - $64,852) ofthese funds inthe current year, This has lft a balance of $4,188,654 in deferred revenve specific to this program. bb. Trans Canada Trail Funding Agreement n201 t, Trans Canada Tral provided funding of $347,389 for the development ofthe Trans Canada Trail as pet of the Brillant Bridge restoration project. Tha District expended $3,539 (2012 - $27,728) ofthese funds inthe curent year, «Recreation Centres Deferred Revenue ‘The District has a current balance of $285 578 of funds received in advance of programming rom recreational Centre users. These funds are recognized in revenue in the future period when the related programme has been provided 4. Columbia Basin Trust “The District received $1,298,622 (202- $1,298,150) in Grant funding and funds returned frm completed projects Interest of $6,187 (2012 - $5,800) was received inthe curent year, During the year a total of $1,285,615 (2012 - $1,187,278) was expended, 8Exhibit “6° (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As at December 31, 2013 8, DEFERRED REVENUE (continued) ‘¢. CBT - Community Directed Funds “The District received $100,000 (2012 -SNil) in grants for Community Initiatives in the Slocan Vall. The intent isto release the funds for projects approved in 2014, f. Other Deferred Revenue ‘The District nas received $88,792 in various deposits . These funds are recognized in revenue inthe future period when the related programme has besn provided. 9, WORKS.IN-PROGRESS \Work-in-progress includes water treatment projec, construction ata transfer tation at Grohman Narrows, ‘construction ofthe Kaslo Fire Hall and an upgrade fo the Distc's financial reporting and payroll system, “Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ‘As at December 31, 2013, 410. TANGIBLE CAPITAL ASSETS AND ASSETS UNDER CAPITAL LEASE TANGIBLE CAPITAL ASSETS Goneral Capital Fund Land Building and building components Engineering structures (inctudng land improvements) Paving Operating and office equipment ‘Accumulated amortization ‘Net General Capital Fund Tangible Capital Assets Water Utility Capital Fund Land Building and building components Engineering structures (including land improvements) Paving (Operating and office equipment ‘Accumulated amortization [Net Water Utity Capital Fund Tangible Capital Assets Transit Utility Capital Fund Bus Shelters ‘Accumulated amortization Net Transit Utiity Capital Fund Tangible Capital Assets ‘TOTAL NET TANGIBLE CAPITAL ASSETS ASSETS UNDER CAPITAL LEASE General Capital Fund ‘Building and building components Operating and office equipment Accumulated Amortization Water Utility Capital Fund ‘Operating equipment ‘Accumulated Amortization ‘TOTAL NET ASSETS UNDER CAPITAL LEASE 15 2013 2012 S 9613946 - $8,207,852 62,908,642 56,381.621 7,937,394 7,729,666 936,544 ‘383,502 16,285,580 sa974'sra 95,600,416 88 267.516 90,459,837) _ (27,070,394) 65,220579 _ 61,197,202 1,430,709, 1430,708 4.341.937 4,341,987 49,900,985 19,815,084 88,071 688,871 416,387 455,387 26,777,869 25 691,587 (6,152,500) (5,367,373 20,625,369 _21,324,614 341,188 299,517 (45,372) (29.505) 295,816 264,013 S$ 85.141,768 $62,785,840 $ 529033 § 581,520 2,801,262 2,299,438 (925,512) (772,762) 2,404,783 2,071,208 101,415 sors (57.432) (40 528) 43,983, 50.885 S$ 2.448,766 _$_ 2,132,090Exhibits" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS: As at December 31, 2013, ‘11, DEBT RESERVE FUNDS - MUNICIPAL FINANCE AUTHORITY “The Municipal Finance Author of Brish Columbia provides capital financing fr regional dstcts and their member rmuricpalties, The Author is required to establish a Debt Reserve Fund. Each regional dstct, through its ‘member municipaldies who share in the proceeds of the debt issue i, required to pay ino the Debt Reserve Fund ‘certsin amounts eat out inthe debt agreements. ‘The interest eamed by the Fund less admin ‘becomes an obligation to the regional districts, If at any time a regional district has insufficient funds to meet ‘payments on its obligations, must then use the monies to is credit within the Debt Reserve Fund. Upon maturity ‘fa debt issue, the unused portion of the Debt Reserve Fund established for that issue wl be discharged tothe Regional District or the Municipality. The proceeds ftom 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 ofthe cash deposits and demand notes at yearend are as follows: Demand Note cash Requirement 2013 Total 2012 Total Balance, beginning of years $-=—=«88ZHOD_« S| ONT1AZB «$2,993,990 $2,769,401 ‘Add: Interest eamings 44,880 é 44,880 24,002 New issues 62.285 170,188 232,404 332,143 Deduct: Payouts on debt retirement (14,958) (40,102) (65,058) (131,616) §__2.241,492 Balance, end of year ‘At December 31, 2013, the member municpalies portion ofthis reserve fund is $586,874.19 (2012 - $1,481,895). 12, RESTRICTED RESERVE FUNDS “The District has several reserve funds held for specie 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 earings 209,867 242,252 Contributions fo reserves 3,575,302 470,745 ‘Transfers out of reserves 1/986 454 1033, 560 Fund Balance, end of year (statement C) $__20.419,105 $18,600,207 6Exhibit REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS. As at December 31, 2013 1, EQUITY IN TANGIBLE CAPITAL ASSETS “The consolidated equiy in tangible capital assets represents total tangible asses less the ong term debt issued to ‘aoquire the assets. The balance is comprised ofthe folowing 2013 2012 Investment in capital assets is calculated as follows: Tangible capital assets S 6,144,764 $ 82,785,849 ‘Assets under capital lease 2,448,765 2,132,090 Workin progress 4,785,061 61638.238, Deduct: Amounis financed by loans and dabenture debt (net) (28,502,905) (33.537.820) ease contracts payable (1,488,203 1,338,947 Fund Balance, end of year (Exhibit 1) $56,373.47 __$ $6,674,407 114, MUNICIPAL PENSION PLAN “The Regional District of Central Kootenay and its employees contribute tothe Municipal Pension Plan (the Plan). a jointly trusted pension plan. The Board of Trustees, representing Plan members and employes, is responsible for overseeing the management ofthe Pension Plan, including investment ofthe assets and administration of benefits ‘The Pension Plan is @ mutt-employer contributory Pension Plan. Basic pension benef provided are defined, The Pan has about 179,000 active members and approximately 71,000 retired members. Every three years an actuarial valuation is performed to asses the financial postion of the plan and the adaquay of plan funding. The most recent valuation as at December 31, 2012 indicated a unfunded lability of $1,270 millon for basic pension benefits. rate increase wll go into effect on July 1, 2014 to address this shortfall. The Regional District of Central Kootenay paid $533,954 (2012-$540,956) for employer contbutions tothe plan in fiscal year 2013. 45, CONTINGENT LIABILITIES ‘The Regional District of Central Kootenay is currently engaged in certain legal actions inated by outside parties, the ‘outcome of which are not determinable at this time. Accordingly, no provision has been made inthe accounts for any loss which may arise from these action, ‘The amount of loss if any, arising from these contingent ables wil be recorded in the accounts i the period in whieh the lose is realized, 7Exhibit "5" (Continued) REGIONAL DISTRICT OF CENTRAL KOOTENAY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS: As at December 31, 2013 16, COMMITMENTS “The District nas commitments for specific expenditures in various functions. These commitments will be met through taxation for those functions in the year ofthe actual expencitures. 17, BUDGET RECONCILIATION “The budgeted fiqures are based on the adopted Five-Year Financial Plan forthe 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 forthe year $s : Ad Capital expenditures 9,190,762 Debt principal repayments 1,026,544 Capital lease princpal repayments 321,823 “Transfers to reserves and own funds 12,044,923 22524072 Deduct Borrowing 1,026,576 “Transfers from reserves and own funds 16,513,870 Surplus included in accumulated surplus 4.131.784 2672230 ‘Budget surplus reported inthe nancial statements 385642 18. COMPARATIVE FIGURES Certain comparative figures have been reclassified to conform withthe current year's presentation, 8REGIONAL DISTRICT OF CENTRAL KOOTENAY 4 (1) (a) 2013 SCHEDULE OF LEASES tease ‘Months Amortized Ser Lease Item Lease 1D Expiry Date. Si ev. ‘Wynndel fire Pumper Truck 7518 28-lan-14 176,885.09 Winlaw fire Fire Truck Bast 2BNovad a 11,874.38 Yomi fire Fire Truck 068 28-Dec14 22 35,177.61 Castlegar Complex Kubota tractor ms 28-Mar-14 3 662.34 Central Refuse Universal rll off trailer 8060 28-Mar-14 3 107924 Yahk Fire Service Fire truck 8343 28-Oct-14 10 12592.78 Slocan Valley Fire Freightliner so711010 28-May-36 29 109,474.71 Frickson/Arrow Water Ford F350 350740511 28-Aug-16 32 18,606.86 General Admin/IT Server 350750811 28-0ct14 10 24,017.35 Canyon listerFire Freightliner 350760911 28-Sep-16 33 a1g9418 Creston Library Land and Building 125779-8 31-Dec-15, 26 299,092.03, Riondel Fire Fire truck 350780812 28-Aug-17 44 101,727.34 Northshore Fire Fire truck 350791012 28-Sep-17 45 108,220.56 Balfour Fire Fire truck 350801012 28-Sep-17 45 112,628.70 Nelson Rec Centre Fiber Optic 35070512 31-0ec17 36 29,930.22 Central Refuse Whee! Loader 350810113 28-lan-18 37 111,351.57 Central Refuse Bale Style Roll Off Hoist 350820113 28-Apr-18 40 47,458.46 Central Refuse Western Star Truck 350830113, 28-Apr-18 405257185 General Admin/IT Cisco Servers 350841013 28-Feb-17 26 220,503.08, Erickson Water Tractor 7938 28-Apr-14 4 4948.07 420,696.42REGIONAL DISTRICT OF CENTRAL KOOTENAY 4 (1) (@) 2013 SCHEDULE OF DEBTS BALANCE ISSUED TO. BORROWING TERM RATE DATE OF MATURITY __ OUTSTANDING ‘Viage of Siveron 252000 10 466 Apil 19, 2016 98,720 “Town of Creston 286000 20 443 September 25, 2016 62497 ‘Town of Creston 1.780000 20, 485 September 24, 2018 618,287 ‘Tow of Creston 3360000 17 458 April 18, 2023, 2,240,124 ‘Tow of Creston 0.00 18 385 March 29, 2026 542,747 “Town of Ceston 27090010 373 October 6, 2020 199,200 Town of Creston 149600 35 315 ‘Apiil 8, 2028 41494,000, Vilage of Nakusp 15120020 775 June 1, 2016 38,040 Vilage of Nakusp pases 28 849 ~ June 3, 2028 197,803 Vilage of Nakusp 60,000 5 335 April, 2015 25.401 Vilage of Nakusp yi 20 368 October 12, 2021 61,260 Village of Nakusp 110.000 20 528 October 12, 2021 02464 Vilage of Nakusp 275000 20 885 September 26, 2033, 275,000 Voge of Salmo 216.000 20 558 September 24, 2018 75,040 Vitage of Salmo 225000 10 452 April, 2017 100,805 Vitage of Salmo 885,000 20 413 October 13, 2039 17.902 ‘itage of Salmo 150.0018 420 April 18, 2026 serie ‘Vitage of New Denver zoo = 20 325 March 16, 2025 190.406 City of Nelson 080,00 25 r192 June 1, 2025 3,704 925 Cty of Nelson aso 18 443 October 19, 2021 514718 City Nelson 200381 18 482 December 1, 2022 194169 (iy of Neon 300000020, 490 June 3, 2023 272,180 ‘iy of Nelson 4200000 10, 450 ‘April 8, 2020 3,107 996 ‘ity of Netson 000900 20, 290 October 4, 2032 5,798,510 ‘ay of Neon 900,000 20 385 September 26, 2033 90,000 City of Neson 27500020 385 September 26, 2033 275,000 Vitage of Kasto 448002 636 September 24, 2023 245,448 Vilage of kasto 12220010 515 November 20, 2018 err village of Kasto 18000010 325 October 12, 2021 rasta Central Reuse 192267 20 465 Mar. 24, 2018 e321 Central Retuse 65000 20 549 June 1, 2019 esart Central Refuse 500,000 20 345 June 1, 2020 230,255 Central Refuse 21000 636 December 1, 2020 120.198, Batfour Fre 000020 633 © June 1,202 34221 Central Waste 20300 20 649 June 3, 2023 125,781 Slocan Valley Fire 38200015 478 October 3, 2018, 150.397 Nelson Recreation Facity 3000000 25 498 April 22, 2029, 2,306,099 Nelson Reeretion Facity 000,000 25, 498 December 2, 2029 413,798, Nelson Recreation Facity 1300.00 25 455, ‘April 6, 2030 so12373, YYahk Kingsgate Fre 100.000 10 465 April 19, 2016 a2 Yahi Kingsgate Fre mz00 15 405° April 19, 2021 w2221 Yahk Kingsgate Fre 000020 405 April 19, 2026 36,738 Creston Recreation 11900,000 25 482 December 1, 2032 240.729 Creston Recreation 109000,000 25 515 November 20, 2033, 8.599.435, Wiest Waste 243,100 10 413 October 13, 2019 ‘44,902 Creston Recreation 7825000 25 450 ‘April 8, 2035 6,960,958 Creston Recreation 210000020 290 October 4, 2032 2029478 East Waste 2ere69 20 290 October 4, 2032 2.480.241 West Waste 370000 10 315 April 8, 2023, 370,000 Cental waste 1196249 20 315 April 8, 2033, 1962464 Koso Fee 950,000 20 385 September 26, 2033, 850,000 5.133.020 ‘Arrow Creek Water 000.000 25 495 Apil 22, 2029 798,908 ‘Arrow Cresk Water 530.000 20 325 October 12, 2031 536,863 McDonald Creek Water zr (28 486 ‘April 6, 2030 23377 Lucae Road Water 24000 10 485 April 18, 2016 aan South Slocan Water oom 25 373 October 6, 2035 74,108 Rondel Water 2500 25 325 October 12, 2031 237 754 ROCK UTILITIES 755s.256 (GRAND TOTAL waeREGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION AND EXPENSES 6 (2) (a) 2013 SCHEDULE OF ELECTED OFFICIAL'S REMUNERATION AND EXPENSES: Board & Monthly Committe Total Total Name Position Allowance __e _Payroll_ Expenses TOTAL Binks, Larry Director 32220 5207 37,427 18,326 92,753 Bojey, Fred Alt Director a2 412 54 466 Bunka, Catherine Director 12,402 12112613 8.415 21,028 Chemoff, Lawence Director 12492-2991 15,483 5.487 20870 Cunningham, Hans Director 32,220 8,385 40,605 8,233, 48,838 Davidoff, Andrew Director 32,220 4467 36687 7,716 44,403 Dooley, John Director 12492 2.979 18471 10,241 25,712 Eliot, Hilary Director/Vice Chair 12,492 10.456 22.948 10,581 33,529 Faust, Ramona Director 32,220 6070 38290 11,116 49,408 Gils, Elzatbeth Alt Director 1,250 1,259 © 3,232 4,491 Hamling, Karen Director 12.492 3365 15,857 10,256 26,113 Henderson, Ann Director 12.492 4608 17,000 7.877 24876 Holland, James Alt Director 12492 6205 17,787 «8,379 26,166 Jackman, Gary Director 92220 8,552 40,72 11,388 52,160 Kalmakoff, Robert Alt Director 2470-2170 376 2,546 Kettle, John Chair 92220 37,291 69,511 20,035 89,548, Kozak, Deb Alt Director ec Ger, 327 Lawrence, Greg Alt Director 3368-3368 (228 3.584 Lay, Greg Director 1210 © 1210 6,294 7,504 MacDonald, Donna Alt Director 323-323 323 Main, Leah Director 12.492 3,948 16,440 16,440 Mickie, Ron Director 32,220 5,663 37,883 4,081 41,964 Mueller, Ui Alt Director 1632 1632 1,243 2875 Peterson, Paul Director 32,220 4,996 96616 12,721 49,337 Popoff, Walter Director 32,220 8,262 40.482 «9,947 50,429 Provan, Kathleen Alt Director 654854 114 768 ‘Schmaltz, Gerald Alt Director me 742 Shadrack, Andy Director 32,220 4,120 96,340 10,812 47,152 Toyoto, Ron Director 12482 3,740 16232 9,145, 25377 Watson, Aimee Alt Director 1673 1,673 : 4,673 Zaitsof, Gordon Director 33,202 __1,544 34,748 611,405 194,885REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION AND EXPENSES 6 (2) (b) & (c) 2013 SCHEDULE OF EMPLOYEES REMUNERATION & EXPENSES TOTAL EMPLOYEE Position EARNINGS _ EXPENSES Burget Manager Financial Services s 85814 $ 4,965 Carruthers cao 171,780 20.078 Chirico General Manager Community Services 103,145, 2,660 Crockett Manager Recreton 86,681 3213 Fediuk Mansger Recreation 84,392 3,288 McDiarmid Manager Utity Services 82,327 2.821 Oosthuizen Manager lnformation Teebnoeay 83,740 7,402 Southam ulng Manager 85,325 5.349 Southin Bulaing Oca 77,861 2,294 Sudan General Manager Development Sovices 100,350, 4.183 swan Regional Fie Chet 104,167 3221 Winje anager of Aamiisrative Services 79,505 3.208 Wolf General anager Envronmentl Senices 116,653, ane Total Over $75000 4,261,738 60,795 Consolidated Other 288 156,369 ‘otal Earnings 9,924,458 __217,164REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION AND EXPENSES 6 (2) (6) 2013 PAYROLL RECONCILIATION TO FINANCIAL STATEMENT Wages & Benefits per Financial Statements $1245.07 Employee Wages (Less Taxable Benofits) 8,955,633 Reconctng ems: Employer Benefit Cost 1.770038, ‘Accrued Wages Payable 10.252 VolFir Exempt Wages 96,408 Non wage staf staff expenses: Training, Travel, Memberships 157465 Recruitment. Mic, Heath & Safty, Accident is SS tzaso77 Difference: ©REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION EXPENSES {6(6) 2013 SCHEDULE OF EMPLOYER COSTS: ure INSURANCE . HEALTH EMPLOYER ce El___ PENSION _ MSP. Wes BENEFITS TOTAL 350.802 179,704 533.934 «133,553 «168.878 «403078 1,770,038 Teja sag SS __ ee Taam. 47 7O Ge EMPLOYER TOTALS. Sy TK TOREGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION AND EXPENSES 6 (7) (a) &(b) 2013 STATEMENT OF SEVERANCE AGREEMENTS ‘There were no severance agreements made between Regional District of Central Kootenay and i's non Lnionized employees for the fiscal year 2013,REGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (1) (a) & (b) 2013 SCHEDULE OF SUPPLIERS AND PAYMENTS EXCEEDING $25,000 Organization Name Aggregate Amount Paid 674135 BC LTD s 35,116 ALPINE DISPOSAL & RECYCLING 598,632 AMEC ENVIRONMENT & INFRASTRUCTURE 54,910 ANDEX EQUIPMENT RENTALS 29,432 ANDREW SHERET LTD 27,519 ‘AON REED STENHOUSE INC 195,274 ‘ATOMIC CRAYON 45,142 BA BLACKWELL & ASSOCIATES LTD 132,275, BC COMMISSIONAIRES 26,681 BC HYDRO & POWER AUTHORITY 28,389 BC TRANSIT 1,442,200 BERG LEHMANN, 57,652 BLACK PRESS GROUP LTD 40,288 BRENNTAG CANADA INC 37,829 BRENTON INDUSTRIES LTD 59,995 BRILLIANT CULTURAL CENTRE 213,750 BRUCE CARSCADDEN ARCHITECT INC 83,366 CANADIAN DEWATERING 27,12 CANADIAN IMPERIAL BANK OF COMMERCE 171,569 CANADIAN PACIFIC RAILWAY 26,246 CANWEST PROPANE PARTNERSHIP 26,822 CASTLEGAR TOYOTA 60,057 CASTLEGAR, CITY OF 327,762 CIMCO REFRIGERATION 59,516 COLUMBIA BASIN TRUST 25,000 COMFORT WELDING LTD. 41,776 COMPUGEN LOGISTICS LTD 86,539 COPCAN CONTRACTING LTD 1,263,440 CORE FUSION TECHNOLOGIES INC 37,860 COWAN'S OFFICE SUPPLIES 38,751 RESTON CURLING CLUB 50,375 CRESTON, TOWN OF 190,600 CROCKER EQUIPMENT CO LTD 125,469 CUPE LOCAL 2262 39,861 CUSTOM DOZING LTD 62,015 DAN MAGLIO CONTRACTING LTD 325,901 DAVE'S PLUMBING LTD 78,241 DB PERKS & ASSOCIATES LTD 37,797 DE LEEUW, RODERICK 44,312REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (2) (a) & (b) 2013 SCHEDULE OF SUPPLIERS AND PAYMENTS EXCEEDING $25,000 Organization Name Aggregate Amount Paid DESOUZA ARNOLD LLP DHC COMMUNICATIONS INC DJM CONTRACTING LTD. DOUG THOMPSON SERVICES EBA ENGINEERING CONSULTANTS LTD DNU USE EMCO CORPORATION (SURREY) ENCAN CONSTRUCTION LTD ENDLESS HORIZONS ORDER TO PAY ENORMOUS PRODUCTIONS ESRI CANADA LTD ESSO PETROLEUM CANADA FAIRBANK ARCHITECTS FAIRMONT WATERFRONT FIRESTORM ENTERPRISES FORTISBC - ELECTRICITY FORTISBC - NATURAL GAS GE WATER & PROCESS TECHNOLOGIES CANADA GOAT MOUNTAIN ENTERPRISES LTD. GOOD WATER WAREHOUSE GRAY'S CONTRACTING GREAT-WEST LIFE GRS CONTRACTING LTD GGUILLEVIN INTERNATIONAL INC HI-PRO SPORTING GOODS LTD HOFF SECURITIES LTD HUSKY OIL MARKETING COMPANY HYWOOD TRUCK & EQUIPMENT LTD INLAND ALLCARE INLAND TECHNICAL SERVICES LTO INSURANCE CORPORATION OF BC ISL ENGINEERING AND LAND SERVICES LTD JUSTAMERE CONTRACTING KAL TIRE (NELSON) KELLY'S MAINTENANCE AND SERVICE KRC INVESTMENTS INC KRESTOVA DOUKHOBOR SOCIETY LANG BUSINESS SYSTEMS LIDSTONE & COMPANY MAGLIO INSTALLATIONS LTD 45,531 58,127 27,870 28,919 35,762 122,664 265,749 81,495 41,083 55,860 49,588 126,157 49,076 94,236 536,195 242,321 87,867 73,906 29,372 26,894 30,091 32,064 70,933 57,023 35,390 37,433 220,549 49,254 26,307 101,576 158,039 59,780 31,083 31514 26,799 68,715 31,723 78,487 29,300REGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (2) (2) & (b) 2013 SCHEDULE OF SUPPLIERS AND PAYMENTS EXCEEDING $25,000 Organization Name MANZ ENGINEERING LTD MARTECH ELECTRICAL SYSTEMS LTD. MATAKANA SCAFFOLDING BC INC MAXXAM ANALYTICS MAYDAY ELECTRIC LTD MCELHANNEY CONSULTING SERVICES LTD MEDICAL SERVICES PLAN OF BC METAFORE TECHNOLOGIES INC MINISTER OF FINANCE MITCHELL PRESS LIMITED MORROW BIOSCIENCE LTD MUNICIPAL INSURANCE ASSOCIATION OF BC NAKUSP, VILLAGE OF NASMYTH MORROW & BOGUSZ (IN TRUST) NATURAL WOOD FIBRE SOLUTIONS LTD. NELSON CHRYSLER NELSON HYDRO NELSON, CITY OF NNEWALTA CORPORATION NORLOCK REFRIGERATION PACIFIC BLUE CROSS PACIFIC INDUSTRIAL SCALE PEAK BENEFIT SYSTEMS PEAK ENVIRONMENTAL LTD PHOENIX ENTERPRISES LTD POWER PAVING RAY'S GARBAGE PICK-UP LTD RECEIVER GENERAL FOR CANADA RECEIVER GENERAL FOR CANADA, RELIANCE OFFICE SERVICES LTD RENWICK VENTURES INC RIDGEWOOD IMPROVEMENT DISTRICT RIVERSIDE FARM ROCKY MOUNTAIN AGENCIES ROCKY MOUNTAIN PHOENIX ROLLINS MACHINERY LTD SAPPHIRE WATER INTERNATIONAL CORP ‘SCORE CONSTRUCTION LTD SCOTT, DIANNE Aggregate Amount Paid 136,450 158,262 89,096 44,871 41,545 711g 133,553 42,706 72,769 57,290 108,736 323,082 95,422 298,977 22,794 97,752 350,342 414,182 71,065 39,149 449,814 50,926 38,828 39,985 211,312 39,510 45,225 36,196 2,382,601 26,984 98,640 56,250 103,390 135,011 151,629 220,470 106,433 207,570 30,800REGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (4) (a) & (b) 2013 SCHEDULE OF SUPPLIERS AND PAYMENTS EXCEEDING $25,000 Organization Name Aggregate Amount Paid SFIINC 43,072 SK ELECTRONICS LTD 42,595 SNT ENGINEERING LTO 161,217 SPEARHEAD 47,045 SPERLING HANSEN ASSOCIATES INC 26,087 TELUS COMMUNICATIONS INC 148,522 TELUS MOBILITY 59,202 TELUS SERVICES INC 42,403 TEMPEST DEVELOPMENT GROUP 99,219 TEMPLE CONSULTING GROUP LTD 35,662 TRATECH MECHANICAL LTD 39,525 ‘TWIN RIVER CONTROLS LTD 43,591 UNION OF BC MUNICIPALITIES 28,554 UNIT4 BUSINESS SOFTWARE CORPORATION 361,285 WARD ENGINEERING & LAND SURVEYING LTD 162,247 WASTE MANAGEMENT 1,074,570 WENDELL MARSHALL CONSULTING LTD 34111 WEST KOOTENAY SEPTIC SOLUTIONS, 29,228 WESTEK CONTROLS LTD 43,296 WFR WHOLESALE FIRE & RESCUE LTD 45,448 WOOD WYANT INC 61,535 XEROX CANADA LTD 40,092 Total AIP for suppliers over $25,000 19 344,155.00 ‘Adjustment for Non AIP Payments: Online Lease Payments 339,044 ‘Adjusted AVP (over $25,000) Total 339,004 (b) Amounts paid to suppliers who received aggregate payments of $25,000 or less 3,470,107 Total Aggregate AIP Payments 23,153,306,REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES, 7 (1) (¢) 2013 RECONCILIATION TO FINANCIAL STATEMENT RECONCILIATION TO CONSOLIDATED FINANCIAL STATEMENTS “Tota sppregatepaymant excoeding $25,000 pad to suppl) Teal onne ease payments Consoldated otal of payments of $25,000 or ss pi to suppl () (Consoiated toll ofa grants ana eantibutons exceeding $25,000 © (Consaated toll ofa grants and entibutons oF 525,000 or tess Reconciling toms: Payrll& Severance Agreements DDeecors Remuneration & Expenses (Change n workin progres, payables and accuse less capt! parton ofaase payments ST/ST rebate re purenasee ‘eiiono tangible capil assets Per Consolidated Finan! Conslsted expenses ‘mertzaton Prouison for Landfill osare Debt saree charges terest and exchange Diforence 5 smatass s7ess9 $ 26200207 s gatase arias essen era fear ewer, $2645.80 ssn, § sea7era1 taser) ‘cea neraeae) 5 4,000897REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (2}(b) 2013 SCHEDULE OF PAYMENTS OF GRANTS AND CONTRIBUTIONS EXCEEDING $25,000 Organization Name ‘Aggregate Amount Paid [AREA H NORTH TV SOCIETY $ 35,101 BEASLEY RESCUE SOCIETY 27,519 CASTLEGAR & DISTRICT PUBLIC UBRARY 150,821 CASTLEGAR FRIENDS OF PARKS & TRAILS 28,000 CASTLEGAR SCULPTUREWALK SOCIETY 25,370 COMMUNITY FUTURES DEVELOPMENT CORP OF 40,000 (CRAWFORD BAY HALL & PARKS ASSOCIATION 34,118 ‘CRESTON & DISTRICT HISTORICAL & MUSEUM, 96.547 (CRESTON & DISTRICT PUBLIC LIBRARY 231,657 CCRESTON VALLEY CHAMBER OF COMMERCE 66,570 CCRESTON VALLEY REGIONAL AIRPORT SOCIETY 137,870 RESTON, TOWN OF 125,530 FAUQUIER FIRE DEPARTMENT 32,000 GAR CREEK WATER USERS ASSOCIATION 45,500 ASLO & DISTRICT ARENA ASSOCIATION 43,301 KASLO & DISTRICT PUBLIC LIBRARY 77955 ASLO, VILLAGE OF 113,278 LARDEAU VALLEY COMMUNITY CLUB 27,318 LARDEAU VALLEY OPPORTUNITY LINKS SOCIETY 29,756 NAKUSP & DISTRICT MUSEUM SOCIETY 32,000 NAKUSP PUBLIC LIBRARY ASSOCIATION 114,200 INAKUSP SKi CLUB ASSOCIATION 50,180 [NAKUSP, VILLAGE OF 375,728 NELSON & DISTRICT CHAMBER OF COMMERCE 35,224 [NELSON PUBLIC LIBRARY 143,205 [NELSON SEARCH AND RESCUE 33,405 NELSON, CITY OF 114,000 [NEW DENVER, VILLAGE OF 49,383 [NICKS ISLAND IMPROVEMENT DISTRICT 90,000 ‘OOTISCHENIA CEMETERY SOCIETY 30,000 ‘OOTISCHENIA IMPROVEMENT DISTRICT 50,000 REGIONAL DISTRICT OF KOOTENAY BOUNDARY 389,940 ROYAL CANADIAN LEGION BRANCH #1-020 26,835 SALMO PUBLIC LIBRARY 74,231 SALMO SQUARE SOCIETY 25,710 SALMO VALLEY SWIMMING POOL SOCIETY 31,358 SALMO VALLEY YOUTH & COMMUNITY CENTRE 43,245 SALMO, VILLAGE OF 32,299 \WEST CRESTON COMMUNITY HALL SOCIETY 25,250 WYNNDEL COMMUNITY CENTRE 34,500 ‘YAHK-KINGSGATE RECREATION SOCIETY 40,500 otal Payments of grants and contibutions over $25,000 3 3320948