Regional District of Central Kootenay ox 580,202 Lakeside Drive, Nelson, BC VILSRA Web: wwwrdeken “Telephone: (250) 252-6655 mall: Info@rdekibe.ca {8CToll Free: 1-800-268-7325 Fax (250)352-9300 June 18,2020 Director, Local Government infrastucture Ministry of Community, Sport and Cultural Development Vitoria, &.¢. vaw9N7 Dea Sir or Mada: Re: FILING UNDER THE FINANCIALINFORMATION ACT STATEMENT OF FINANCIAL INFORMATION ‘On June 1, 2020, the Board passed the folowing motion: “The Schedule and Statement of Francil information forthe Fiscal Year Ended December 31,2019, having been received, be opproved for release ir accardance with the Financial Information Act, witha copy tobe filed with the ‘Ministry of Community, Sport and Cultural Development.” Enclosed are the following documents as required under the Financial Information Actin draft format until Board approval: ‘+ Statementof Financial Information Approval, Schedule and Statement of Financia Information forthe year ended December 3, 2019; ‘Financial Information Reguation ~ Schedule 1 ~Checklst~ Statement of Finandal Information (SOF}) Please contact me you require ay further information Sincerely, eee bent {sure orn &, cv, DEA (Chief Financial OFicer Enclosures [MUNIGIPALTES: ites Casegr, Neon Town: Creston Viloges: aso, Kausp, New Denver, Same, Sverton and slean ELECTORAL AREAS: + typed Shore oteay ak °8 oD oP Te lca Valleys ome Arow/CtanBa TNE Mow ates &REGIONAL DISTRICT OF CENTRAL KOOTENAY Nelson, BC SCHEDULE AND STATEMENT OF FINANCIAL INFORMATION For the Year Ended December 31, 2019REGIONAL DISTRICT OF CENTRAL KOOTENAY 'STATEMIENT OF FINANCIAL INFORMATION APPROVAL. ‘The undersigned, as authorized by the Financial information Regulation, Schedule 1, subsection 9(2] approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. Maks Lust (mae ea © chief Financia opcer chair June 18%, 2020 June 18°, 2020i) ae EPUSEAESUSAEDEGSEEGENGS| j) amen iaee ee HSS USSEESSEOEESDEY tual spenenncead HIRED i i Es BHHE EEE tay5a 3 ea. ! | ik gl anny it HH | yi a ae ih | i aaaennaansannancasnaneans — RAMAER J MN mi A i Ba il iii tll i dian Bi ide al TUUHGunIREEIED TEM ‘ SASSRSREESSBARARAAAREEADS hava | HEE HE |REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF REMUNERATION AND EXPENSES 6 (2) (0) 2019SCHEDULE OF ELECTED OFFICIAL'S REMUNERATION AND EXPENSES Nam Position ‘Anderson, BitinyAemate Grecior Beetbower, John erate Orector Ccasemore, Adam Director Cunningham, Hans. Director Daveot, Andrew Director ford, James Aarnate rector Faust Ramona Director Fyke, ohn Atemate Drector Hewat, Suzan Director Hughes, Joseph Director sackman, Gary Director Lang, Robert ‘Aternate Drector Leduc, Rober S —Alerate Drector Lockwood, lana LD Oiector Luna, Jessica Director Main, Leah Director Morison, Janice A Diector Moss, Calin Director Nowol, Tomes Director Perrier, Madelemne Atemate Drector Peterson, Paul Director Popo, Walter A Director Rye, Daniel Alerate Drector Segal Farell arate Drector ‘Sith, Ricky Director TTassone, Bruno Director “Toyota, Ron Director al, Tanya. Director Watson, Aimee Director Watson, Laurie Atemate Drector Weatherhead, Teresa Atemate Drector Zeleznik, Thomas MAtemate Drector Monthy Allowance Committee _ Payroll s0ra0 30720 39720 39720 15408 15408 39720 15408 15408 15408. 15408 15408, 38720 39720 39720 39720 15408 +5408 39720 39720 515 592 Board & Total oe1 Tost ° 634845068 esd 45974 597345000 72 702 729 a7o49 595508 sit 20510 3718 19126 e107 49827 set oat 254254 7503 22911 346218270 sosto 25018 440219970 40019708 406404 sors aara3 44a 51108, 406404 we uo arr aaagr aor 20010 9593 25001 20842718 e201 aon 738768 2762878 wost 1061 190,084 _755,688 Total Expenses __ TOTAL T08T eat ‘saa 12008 S8073, 6532 51,906 2905 a77e 12 24 13200 60,998 os 2,595, vwoa 24,567 9748 28,872 19.080 67,907 3091290 150 ‘408 7718 30626 787 26,540 17,167 43,185 3350 23,720 ai00 27,937 7 ‘81 eas) 54.388 18728 67,896 50 ‘454 412 sea 8088 52,551 780 27,679 690231993, 3353 46,071, 17,180 105,190 99 867 1318 3991 est 72 214112 __ 960,708a se tr he et at tan nyt ao ey Cane cer Comune Say Coe Se ate Seu Pe Sen Sn ‘ae ‘ar ‘toner vee may ‘an ta Eos ous retin Ey nen via ‘ea Fonn be ° Huger wan enetaann wna ‘yeaa wan ‘ena pa See an Fmva a “oo pnb abe Sok an Faeroe met ‘agen Sse User cess BaP nr Poors metas Fagot sesso Freeborn See a a Si yr at ‘eng Caren se ‘ne ysese ‘hs Sn ee aor Sag ee oe ‘pont seen Gevalia oy ty eee ent ‘sonst mar Gtipmer ‘a owt ems Geren tie met ae a “lee 2 soa ra ar matSCHEDULE OF REMUNERATION ANDO EXPENSES. (20) 219 PAYROLL REONCILIION TO PMANGIAL STATEMENT ans Not Rteco nWepe Acoutneae OTE Oe onued Wage Asters 15075800ngeamuadas Teno mo>a 2019 SCHEOULE OF SUPPLIERS AND Pans ECEEDNG $25,000 pre Opa center eae Rens nee aspen scan eowengcnc ne eee vain re Awa ue ushers ‘atone evocnaltng as ‘cmsytarine (cae eta Conor ns (Crm Asean ‘etm Fe, Srotroinsstal er: ptesine Grantee kOe yas Tt aptInthe Inoreerprtone8¢ sire tn) eye tatoree sere or Wontste ast gees tas ees Naot Sevcs anf ever Fin ‘nanpalarans zcten 186 tevin oF ton rsa 0) feton ie ton ne orpesin ew Sen igo ‘ean tf Cena ken ‘ion baer at oy ‘eon ater ony ony foc ean Agnes fea Maran ene Sate syecled Yrs Sine ‘tkCeratne Coe Sesto Spetposes Sere ano cn ‘ecco on n Servite einape bsltons Bos mon 2 sce mau saaneur Thecapetin che a ane Tomo oped Tromkom “Tome brent eta alt Uemsyne Wis Teco ‘wep ane ‘Ween ening Yetooent Rot ie ws ssoaae ioe ey ae esis sen ase sae"ay ana HELE OF PANTS FGA AN CONREUTINS EEDING S509 eo cn ae ony ne esa ee one in Bae {tre Chant nme ‘riers et obey ‘nna a Sy) eee cet sun tata Cn ‘ou ‘inmate soo onrdny Uoee a ee osctan mas ceremonies ines "on ne poacey om naan tome a0 bewraticeonsacey 500 "Speed at reprint Bao ‘ashen ‘eu foe cy 9) Bo0 ‘on geo som cya Se Anson ae Usui count ox iar {isotopy esos ee sorter ma tone mas Mise ace she ech an ant See iy ‘ose See ae acy sate ‘Sc yout comma ss exivcampe sae ‘heen breton a ‘emineyascn| Se,[REGIONAL DISTRICT OF CENTRAL KOOTENAY SCHEDULE OF REMUNERATION AND EXPENSES cra) (2018 STATEMENT OF SEVERANCE AGREEIENTS. 2019 Severance greens 2 Epyees) read alent Monns Corpenssion 573REGIONAL DISTRICT OF CENTRAL KOOTENAY ‘SCHEDULE OF SUPPLIERS OF PROVISION OF GOODS AND SERVICES 7 (1) (¢) 2019 RECONCILIATION TO FINANCIAL STATEMENT RECONCILIATION TO CONSOLIDATED FINANCIAL STATEMENTS Total aggregate payment exceeding $25,000 paid to suppliers. $ 29,855,159 Total online ease payments Consolidated total of payments of $25,000 or less paid to supp 4,023,947, Consolidated total of all grants and contributions exceeding $24,982,511 Consolidated total of all grants and contributions of $25,000 or 2.208.569, Reconciling Items: Payroll & Severance Agreements 914,495,409 Directors Remuneration & Expenses 755,686 Change in work in progress, pzyables and accruals 3.687.371 less capital portion of lease payments - HSTIGST rebate re purchases (1.017.553) Acquistion of tangible capital axsets (11,702,058) Equipment cisposal (37.887) Per Consolidated Financial Statements: Consolidated expenses ‘Amorization Provision for Landfill closure Debt service charges - interestand exchange Difference $ 41,067,186 $6,180,988 $47,248,174 $ 54,660,897 (6,838,114) 47,569 (1,622,118) 8 47,248,174Financial Information Regulation, Schedule 1 Checklist - Statement of Financial Information (SOF!) For the Corporation: Corporate Name: Regional Distict of Central Kootenay Contact Name: Heather Smith Fiscal Year End; December 3st 2018 Date Submitted: June 18th, 2020 For the Ministry Ministry Name: Date Received: Date Reviewed: Phone Number: E-mail: Reviewer: Deficiencies: Deficiencies Addressed: Yes | O hamitordckbcca (250) 352-8161 Yes | oO No No sero SF) rua Aton tn Debtor Latetney [ET] ay ator [EC] ta Yes [no wa ann ie Ger We team a ]o]o Te [eae icle 100 eer Bl | D1 | C1 fee schedule of bebenture Debt Tom | eagemee indemnity agreements, o|}o|e 0 [eameammemmresin Toa | fesomen Softee | aa laee To Saeagepeeins ‘consolidated basis orfor each fund, | @ | | O Ee ee =aR Schedule 1 Section tem: Yes [No | N/A Comments Statement of Assets & Liabilities 2 ‘+ Abalance sheet propared in ‘Secordance wth GAAP or sated ‘ecountng pincples ‘poles, | EN] C1) O ‘nd ‘+ Show changes inequity and surplus or deft due to perations| Operational Statement an Prepared in accordance wth GAAP foretates accountng principles polis and consists of + aStaoment of neome of Statement of Revenue an Expondtues, ard | ‘+ astatoment of changes in Financial Postoy 32) +The Statement of Changes in 30) Financial Poston may be ‘mite ft proves no Bo) fdutnal norton ‘+ The omission must bo explained Inthe notes 24) | Corman atage cos at, ccimuntouc! na wep Seton charges Ponca Pesacnache Sal Pe | ‘Schedule of Debts 4(1)(@) | List each ongtem cob cecured by 42) ebentures, mergages, bores. ot=).| | O| O ‘ating the amount osstanding, the ‘tarot rate and the ratty dat 4000) | Monty des cova ysis © ins frresnesananomen | O| 8) & 4) |» Thesenedue maybe omited« a8) crossed undo scion 3 or and it provides no additional oo) inematon «+The orison mt be enlaned inarotefo he sedeSchedule | Hem Yes [No [WA Comments Section nity Agreements ‘Sehedule of 51) | vat nani apreeonts nat ute gvrrerp oon, tebeinggven ue Guarantor and | C] Indemnites Regulation in FIA oe Suisance Pactoge) 5@) State the entitles involved, andthe specie amountimoved tknown | 1) O 5a ‘+The schadule mey be omited it 50) sessed undersecton 2 or fea roves neato plole ‘+ Tho mission mist be explained n'a note fo the sthodule ‘Schedule of Remuneration and Expenses (See Guidance Package for suggested format) T eT 6.2)(@) | Listsepartay, by name ane postin, the tia remuneration and {he total expenses for each lected fil, member ofthe board of B\ol|o ‘aco, anc employee sppcined Sy Cabinet 5 2)(0) | Ustalphabeticaty each empoyeo \uhose total remunereton excaeds $75,000 and te otalerpenses or | | O | O tach excusing the pstsos ited tinder (2 a 6.2)(6) | Incase consolidates total for templojoos whose romnarations 575,000 or less fexcing the persons sted under 82 (0) 6(2)(6) | Reconcile or explain any aiferonce beween ola renuneatonin is |] | Schodulo and related niormaton In | the operational stateront | 5) Exclude personal inemation other than name, positon, neon or olole Femunetaion ang exrenses of omployeFR Schedule 1 Section Item Yes | No | N/A ‘Comments Schedule of Remuneration and Expenses (See Guidance Package for suggested frm) oe) Repotthe amployerporion of E1 ‘and CPP as a supply payment theRecoverGenerstorcarada | | O | O fathor an a8 empire remuneration 6()(2) | Include statement severance 6(7)(0) | agreements providing + the number of severance ‘gteements under unch payment cormerced inthe ‘seal year bengrepotied on for | ‘non-union employees, and Bo a + the range of equvalent months ‘compensation thom Guidance Package for Suggested format) 50) Provide the reason fronting a Sistoment of severares agreements Ina note tothe senate of o/o}e ‘remuneration snd exsences “Schedule of Suppliers of Goods or Services (See Guidance Package fr suggested formal) 7((@) | Ustinalphabetcal over a suppers fofgcods andsenicerwnereceved | | C1 | 0 ‘aggregate payments exceeding $325.00 70)(0) | Incude 2 consoidatod total of al payments supplies wnoreceved | | O | O $25,000 or ess 7(0)(@) | Recancie or explainany aiference between the consolste etal and Felted gues ntheaperatonal | Satement 72)@) | Incude a statement of payments for the purposes of grats or o;o eontbtionsFR ‘Schedule 4 ‘Section tem Yes |No |N/A ‘Comments Inactive Corporations an ‘The minty rears forthe carpeation I the corporation e not operating tee exentrequredto. | C/O) Bl produce a SOF! 81216) | Memes woot anaine ine Statements and soheilesregared Under secon 1 (3jotneextent | | | Bl possible 8210) | Themnitys repo sonans @ Statement of he opeatona tus of the corporation (see Guidance tale Ee Packan ego wat ode) “Approval of Financial Information oa Corporations othr than ‘munispales the SOFlis sgned 23s approves by the baad of Grenere ora govoning nay eee | | O | BD ‘Gane Package for example), oa Municipltioe tho SOF ia spproved by ts courel and by the offeer assigned respon for ‘inane emirate Guldanes Package te exemple) 28) ‘A management repens ineuded, ‘signed by he had and chit financial ose or bythe manicipal | ‘officer assigned responsibilty for @jo;o financial administaten (soo 814) | Tremanagerent repart explains the ‘oles and responsbiies ofthe oad ofarecters or covering bow, | | O | O {ua committee, management, and the auditors 36) Signature approvals equi in Seaton 9 are foreach the Salomonte and ecnecles ot By;o;o ‘narcaFfomaton, nt ust the fancil satrmanisFinancial Information Act Financial Information Regulation (FIR), Schedule 4 ‘Statement of Financial Information (SOF!) Index to FIR Schedule 1 and the Checklist Page 1: Corporation Information Ministry Information Goneral: Section One 1(1(—)——Statementof assets and labies (116) Operational statement 10010) Schedule of debts 1((@) Schedule of guarantee and indemnity agreements A(X) ‘Schedule o empleo remuneration and expences. 100, Schedule of suppliers of goods and sonvicns 12) (Expianatary information for reference] 10) ‘Statements prepared ona cansaliated base o for ech fund 118) & (5) Notas othe statemants and schedules in secon i(1) Page 2: Statement of Assots& Liabiliios:S 2 Balance stect (Changes ir equty and surplus o deficit lon Two ‘Operational Statement: Ssetion Three 30 ‘Staton hase Statement of Revenue and Expenaues Staternt > Changes in Financial Position 3@)8 (9) Omission cStatoment of Changes in Finance Poston, wth explanation ta) Requiem for community colleges, school ists and municipalities ‘Statoment of Debts: Seti Four 4(1(8)€4(2) List and dea he schedule oongtom debts (0) deny detts covered by sinking funds reserves 40) (4) Omission cschodul, wth explanation Page 2: Schedule of Guarantee and indomnty Agreements: Section Five st) List sreoronts under the Guarantaes and Indomies Regulation 52) ‘Slat the eats and amounts invoived 5) & (4) Omission e schodul, with explanation Page 28 4: Schedule of Remuneration and Expenses: Section Six B01) [Definitions for reference] 5X8) _List remuneration expenses foreach ected fia, member of board, Cabinet appointees 5K) List each enpleyce wih remuneration exceeding $75 00, plus expenses (2X6) Consolidated ttl or all employees wth remuneration of $75 000 o less 512)s) Reconcile atferen in total remuneration above wih operational statement 6) Exclude pesonal information other than as equred Index 1Page 28 4: Schedule of Remuneration and Expenses: Section Six (continued) Page 4 Page 5: {(4)8.() [Explanatory information fr reference] 6) Report enplyer potion of Eland CPP as a supplier payinent G(7Ka) &(&) Statementof severance agreements 6@) Explain an omission of statement of severance agreements 6) [statemert of severance agreement o minster net requied unless requested ‘Schedule of Suppliers of Goods or Services: Section Seven 7UH\a) Ut supple receiving payments exceeding $28,000 Tito) Conscites total fal paymans of $25,000 or less mK Reconcle ference in tts above with operational statnent 7a) ——_(Esplanay information for reference] 7Q)(b) ——_Statemer: of payments of eran or contributions 7(2\e) (Explants informaton for eferencs| Inactive Corporations: Section Eight act) ins to eport or nactve corporations Ka) Conterisc report ~ statements and schedules under section 11 to extent possible 8,0) —_—_Cantntsof report - operational status of corporation Approval of Financial information: Section Nine on) "Approval SOF! fr corporations (other then municipalities) 972) ‘Approval SOF! for munilpaltes 9) Management report oa) Management report must expan oles and responsibities 316) ‘ignatreopproale for ll cantante ofthe SO ‘Access tothe Financiallnformation: Section Ten $0(1)t0@) Explanatory information or reference) Index