Box 580,202 Lakeside Drive, Nelson, BC VIL SRA Telephone: (250) 352-6665 ‘8CToll Free: 1-800-268-7325, May 17,2019 Director, Local Govesnment infrastucture [Ministry of Community, Sport and Cultural Development 0 Rox 8490 St Prov Govt Victoria, 8. VaW 9N7 ‘Dear Sir oF Madan Re: FILING UNDER THE FINANCIALINFORMATION ACT STATEMENT OF FINANCIAL INFORMATION ‘On May 17%, 2019, the Board passed the following motion: “The Schedule ond Statement of Financial information forthe Fiscal Yeor Ended December 31,2018, hoving been ‘received, be opproved or release in accordance with the Financial information Act with a copy tobe filed with the Ministry of Community, Sport and Cultural Development.” Enclose are the folowing documexts as required under the Financial Information Actin drat format until Board approval: ‘+ Statement of Financial information Approval: ‘© Schedule and Statement of Financial Information fr the year ended December 31,2018; ‘+ Financial information Regubtion Schedule 1 ~Checklst~Statement of Financia information (SOFI) Please contact me if you require any further information. (Chief Financial Officer Enclosures [MUNICIPALINES: Ces Castlegar, Neon Town: Creston Villages: aso, Nakusp, New Denver, Samo, Sveton and Slocan ELECTORAL AREAS: +h shore olen ate +8 C0 FE HF Gh San Vale awe eof The eo ae 6REGIONAL DISTRICT OF CENTRAL KOOTENAY Nelson, BC SCHEDULE AND STATEMENT OF FINANCIAL INFORMATION For the Year Ended December 31, 2018REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘STATEMENT OF FINANCIAL INFORMATION APPROVAL The undersigned, as autt orized 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. Pe Yk Stuart Horn, CA, CBV, DIFA (Chief Financio Ofcer chair Moy 17,2019 Moy 27”, 2019aueeeanene:RRRRRRRsonny, sow tout Fe abe ca pe gn tons Fess in fare uth oy ‘oe ite Siphon Sree aotee tn ny Set nano 3s ‘rage aon 6 (Sire CoS bias oseatoen man hs no en suet Feat Tk oo Vi Sn Sp Ene main rp el BOs ar mat nae ios See ae ma so heap ean sou te aoa neste wie ate Few Sanat rap sty ano sts 250 ‘aya ao 180 ene cope armas sites tou mao wast SUPRA Ren tr 78 Pars opin fasts su Fes mm outings sie tt sours ——eajotes San 2a fou (rnin Sees is vernon. pes Was Renae ine Ban ts wor (gy Earns camo an me Frere nasa Soar Tai Ta coats aospe Sts anes ‘Sree Cag tc on er mse. —[REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION EXPENSES 66) 2018 SCHEDULE OF EMPLOYER COSTS IsuRANG Ee EMPLOYEE INCTAK _CPP___EL_PENSION WEALTH TOTAL Le eo 13Mme8 75375 ST 1786375, Combines rise regent Banat 0 0 0 0 0 EMPLOYEE TOTALS _ZETE (04 aA THES TSB aaa suRANC ce EMPLOYER cpp El PENSION MSP WWCB_—HEALTH TOTAL 0001 (Casual Gps) to9gt8 105384 er02 ‘P0002 (Pemanent tat) m7 113588 sera Combines ansnca2t 257 agri T7450 1900895 EMPLOYER TOTALS2 1) 2018 SCHEDULE oF SUMLERS AND PATENTS EXCEEDING 525,009 ne pes ag teers seat sensor ast en oe ie So sms erat ea te aman cr Powers 02 het mst ie merino 209 ett Apert ic seo ale am mney Retin ‘sam anon epee som stanly aber canes sam Segara ae Bandon merase iat Snubs son Dicomminnton ne voiea saecure oy enon copaaont sean ts {astern eens ‘ome yet Sr Wott coasting nes ‘Store creamy ie resin. tian tves Commune ace oro & ep eT) ese Fora of corattotnay ors ena Omngen Fgorebareot tay orebareat taster eon ony ata A fos auton Pome Stet,se Sn cong en Seance Sreednoses She conto ate ‘sane chal 7888 eae moi Sss0e sags mo‘7 anus oF AMET ANTS ND CONTIOUTONS EEOMNG 25.000 Sannin nto maw Groton scion faa epee tne Sie apr yt res sso ena oy sine Cert ernest suo enone re terme Gres 00 nso eur apy Sets st geo oo somo ha eal Seiya 205.00 Peo ae toy titans "00 face get one sie eboney oes ‘eae tbo eC asi ers Commanty See cert "x00 te tue inonnet ete aos Nelo aon ange, aos ‘Setanta sao sytney Ste ase Sonor Rie Some Sir ing Scere hoe Sean oat Bos Tera 0 ihre teretenacey- rt ee BasREGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF REMUNERATION AND EXPENSES (7) (0) (0) 2018 STATEMENT OF SEVERANCE AGREEMENTS ‘There wor no severance agrees made tween he Regios Diet Catal Keotenay ais ton Usa ersoyees din the eal ear 2018REGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (1) (c) 2018 RECONCILIATION TO FINANCIAL STATEMENT. RECONCILIATION TO CONSOLIDATED FINANCIAL STATEMENTS Total aggregate payment exceeding $25,000 paid to suppliers. $ 22,759,041 Total online lease payments - Consolidated total of payments of $25,000 or lass paid to supp 3,686,654 Consolidsted total of all grants and contioutions exceeding $2: 4,942,059, Consolidated total of al grants and contributions of $25,000 or 2,108,180, $ 93,471,744 Reconciling Items: Payroll & Severance Agreements 313,537,489 Directors Remuneration & Expenses 623,055 Change in work in progress, payables and accruals 6,488,685 less capital portion of lease payments 3 HSTIGST rebate re purchases, (984,995) ‘Acquisition of tangible capital assets (11,382/998) Equipment disposal (13,281) $ 8,236,775 Per Consolidated Financial Statements: Consolidated expenses $ 49,226,629 ‘Amortization (6.344.640) Provision for Landfil closure (14917) Debt service charges - interest and exchange (1,658,553) 3 41710519 DifferenceFinancial Information Regulation, Schedule 1 For the Corporation: Corporate Name: Resionel Distr of Cental Kootenay Contact Name: Heather J Smith Fiscal Year End; December 31s, 2018 Phone Number: eeeenes Date Submitted: E-mail hsmith@rdck. been For the Ministry Minty Name Reviewer: —_—_— 1 Date Received: Deficiencies: Yes O No a Date Reviewed Defciencies Addressed: Yes | O|no | O Approved (SFO): Further Action Taken: Distrbuton: Legivstve tray [B] Ministy Retention [Eh FIR Te Fea hem Yes No [NA Comments ai a Genera Ta@ [Satenenttasesavomes | a | o| o | 11.0) | Operational statonent alolo Tone | Seveaie tao B | | Ci peescnee otbetemre Det T Tint | scete ot garare ana T indemnity agreements, oO|}o|;e Tae [stigctersowenmmnts Fe To] Ghecaman 1070 | Seiiectonstontoeene | | | glaromem 1a) | Satoners prepared eva |Sonciicedacsortreach in, | 2) | 0 eporontte 11a) | Notes he rari daterens 11) |Reswtommsangsceceenes | 2) oO} o moeSchedule | Hom Yes [No [Nia ‘Comments stn Statement of Assets & Liabilities 2 1+ Abalance sheet prepared in ‘accordance With SAAP of sates accountng princes /potces, | 1) | O and “+ Show changes in equty and surplus or defeit due to operations Operational Statement sin) Prepared in accordarce with GAAP ‘or stated accountng pencples/ polos and consists af ‘© aStstoment of Income or Statement of Revenue and Expenditures, and ‘+ Statement of Changes in Financial Posttor 2a) +The Statement of Changes in 38) FhancialPostor may Be ‘mite it proves no A) Oo) ‘onl iformston + Tha omision must be explained inthe oles 3) ‘Community colleges, schoo! estes, ‘and municpaites mistprepaea | 3) O) O Statement of Changes in Financial Poston fr the Capital Fund Schedule of Debts 4(1)(@) | isteach tongterm debt (secured by 42) debentures, morgagss, bores, ete), | | O) O ‘ating the amount oustanding the Interest rate, andthe ratty date «100 | aon eet covery nn (10 \findioresevesan anomen | | 0) B thse srs 4@) ‘+The schedule may be omited it 4) aderesced undersecton 205 | | | Bl ‘anit provides ne adtonal ‘formation + The omission must be explained inanoteto the scheduleannie Yea [No [wa es Section ‘Schedule of Guarantee and indemnity Agreements 5) | ust nandalagreamets ihe eur bing gen ove Grentota Indemnities Regulation in FIA ee Gottrce Pasags) 5a) Sate the nities invohed, andthe spectcarauntinvahed fanown | | | Bt 50) ‘+The schedule may be omit it 508) addressed uncer section 2 oF 4 {and it rovides noadditonal information o}o/|e +The omission must be explained Inanote tothe scvedule. ‘Schedule of Remuneration and Expenses. (See Guidance Package for suggestes format) 2 (2)(a) | List separatey, by nane and postion, the total remuneration and the tolal expenses foreach elected fla, member ofthe boars of alojo ‘Sectors ane employee sppainted by Cabinet 6(2)(b) _| List alphabetically eacr employee ‘whose total remuneration exceeds 375,000 and he tial expences for | B| | O teach [excluding tho persons std tinder 6 (2) (a 612) | Include a consoidates total for employees whose reruneraton is 575,000 or less [excusing the B)ojo persone leed under 8 (2) (a 62116) | Reconole or expan ay diterence Between ota remoneatin nth schedule and related information in aoe the operational sateen 5) Exclude personal infomation oer ‘han name, postion, ineton or ojo remuneration and expences of employeesoe Yea [No [wa eee Section ‘Schedule of Remuneration and Expenses (See Guidance Package for suggested format) 6@) Report the employer orton of ‘and CPP as a supplit payment io theRecever Generalforcaneda, | | O | O rather than as emplojes remuneration 2 (7)(9) | Incdea statement ct severance 8(7)(0) | agreements proviaine + the number ofsererance ‘agreements uncer which payment commenced inthe fiscal year being reported on for non-union empiovees, and ‘+ the range of equivalent months! ‘compensation forthem (00 Guidance Package for ‘suggested format) 6) Provide the reason fer omiting @ Statement of soverance agreements Ina note to the schedule of o|o|e Femuneraton and expences ‘Schedule of Supptiors of Goods or Services (See Guidance Package for suggested format) 7(1)(@) | Ustin alphabetical oror a suppers of goods and seviees who receved | | O | 2 aggregate payments exceeding $28,000, 7110) | Include a consoidates total of at payments to supplies whoreceved | | O | O 525,000 or less 7(9(@ | Reconcile or explain any dference between the corsoldated tolalané | | O | 0. ‘elated figures inthe operational Statement 7.@)(0) | Inckude a statement of payments for ‘he purposes of grant a)o;o contbtonsFR ‘Schedule Section. Item Yes [No NA ‘Comments Inactive Cor rporations aa ‘Tho ministry reports fer the corporation te earpration not perating tothe exten: required to produce @ SOF! ojo eae) The misty report contains the statements and schecles required tinder section f (1), othe extent possisie e210) “The minisiy’s report contains a stalement ofthe opersiona situs of ‘he corporation (see Cutdance | Pasta Fear wate) ojo Approval of Financial in formation Corporations other hen ‘mumepaltes the SOFI i signed {3 approved by the bard of rectors or the goverring body (see Guidance Package fr example) 2@) ‘approved by ts counol and by the ‘fice assigned resporsbily for financial aaminstato (ee Guidance Package for example) 90) ‘A management reports incised signed by the head and chief ‘nancial ofier. or by he municipal fice assigned responsi for ‘nancial agministaton (0 ‘examples in annual resort at 91) “The management rear explains the ‘oles and responsibits of the board of directors or gaveming body, _2ualt conte, management, and the austors 9) Signature approvals required in section 8 are tor ach the Statements and ecnedles of financal information, rot ust the financial statementsFinancial Information Act Financial Information Regulation (FIR), Schedule 4 1: Corporation Information Ministry Information Genera: Section One 1(Na) ‘Statement of assets and lables une Operatona statement sty) ‘Schedule of bis sxe) ‘Schedule of guarantee and indemnity agreements sxe) ‘Schedule of employee remuneration and expenses. 1x8 Schedule of suppers of goods and services 102) [Explanatoy information or reference] 18) ‘Statements prepared on a consolidated basis or foreach fund 114) & (8) Notes othe statoments and schedules in section 1(1) Page 2: Statement of Assets & Lisiles: Section Two 2 Balance sheet (Changes inequity and surplus or doit ‘Operational Statement: Section Taree 30) ‘Statement of income Statement ot Revenue ana expences Statement of Changes in Financial Poston 32) & (8) Omission o Statement of Changes in Financial Postion, wih explanation 308) Requiremest for community coleges, schoo dstrets and municipalities Statement of Debts: Section Four 4(3)a) 8 412) List and deal the schedule of long-term debts cn) nity debts covered by sinking funds /casorves 48) (4) Omission schedule with explanation Page3: Schedule of Guarantee and Indemnity Agreements: Section Five ait List agreements under the Guarantees and Indemnties Regulation 5(2) ‘Stale he erties and amounts involved 5(2) (4) Omission of schedule, wit explanaton Page & 4: Schodulo of Remuneration and Expenses: Section Six etn) [Defntionsfor reference) 6t2a) st remuneration / expenses for each elected official member of board, Cabinet appoints 612)0) List each enployee with remuneration exoeeding $75,000, pus expences 812K0) Consolidated total for all emoloyees wth remuneration of $75,000 or ess 812)6) Reconcile eerence in total remuneration above wth operational statement 809) Exclude personal information other than as equied Index tPage 3&4: Schedule of Remuneration and Exponses: Section Six (continued) Page 5: (4) & (5) [Explanatery information for reference) 616) pot exployer potion of Eland CPP as a supplier payment G(7(a) & (6) Statemontof severance agreements 618) Explain an omission of statement of severance agreements 619) [Statement of severance agreements to minister ~not required unless requested) Schedule of Suppliers of Goods or Services: Section Seven mK) List suppliers receiving payments exceeding $25,000, Tey) CConsotdaied total of al payments of $25,000 or less TUN) Reconcile ctference in total above wth operational statement 7K) [Explanaty information fo reference] 712}0) ‘Statementof payments of grants o contributions TEAK) [Explanatey information for rafrence] Inactive Corporations: Section Eight at) Ministry to repr for inactive corporations 22a) Contents of report~ statements and schedules under section 1(1) & extent possible 220) Contents f report - operational status of corporation Approval of Financial Information: Section Nine at) ‘Approval et SOF! for earporatons (ober than municipalities) 9@) ‘Approval et SOF! for municipalities 83) Management report, 844) ‘Management report mst explain roles and responsibilities 206) Signature approval is for all contents ofthe SOF ‘Access tothe Financia Information: Section Ten 40(1)10 (3) (Expanatery information for ference) Inox 2