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2014 Statement of Financial Information

Statement of Financial Information

FOR THE YEAR ENDED DECEMBER 31, 2014

(FINANCIAL INFORMATION ACT)

The Statement of Financial Information was previously known as the Public Bodies Report. The information reported on remains the same.

STATEMENT OF FINANCIAL INFORMATION

YEAR ENDED DECEMBER 31, 2014

INDEX

Statement of Financial Information Approval 1,2

Management's Responsibility for the Financial Statements 3

Independent Auditors' Report 4

Financial Statements

Financial Position 5Operations and Accumulated Surplus 6Change in Net Financial Assets 7Cash Flows 8

Notes to Financial Statements 9

Schedules

Debts 36

Statement of Employee Remuneration and Expenses Paid - 2014Excluding Police Department

Statement of Employee Remuneration and Expenses Paid - 2014Police Department

Statement of Council Remuneration and Expenses Paid - 2014

Statement of Grants Paid - 2014

Statement of Accounts Paid - 2014

45

51

PAGE

37

43

44


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.

________________________________ Signature Name: Lisa Helps Position: Mayor Date: June 18, 2015

CITY OF VICTORIA Statement of Financial Information 2014 1


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.

________________________________ Signature Name: Susanne Thompson, BAccS, CPA, CGA Position: Director of Finance Date: June 18, 2015


MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

The accompanying financial statements of The Corporation of the City of Victoria (the "City") are the

responsibility of management and have been prepared in compliance with legislation, and in

accordance with Canadian public sector accounting standards for local governments as recommended

by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A

summary of the significant accounting policies are described in Note 1 to the financial statements. The

preparation of financial statements necessarily involves the use of estimates based on management’s

judgment, particularly when transactions affecting the current accounting period cannot be finalized

with certainty until future periods.

The City’s management maintains a system of internal controls designed to provide reasonable

assurance that assets are safeguarded, transactions are properly authorized and recorded in

compliance with legislative and regulatory requirements, and reliable financial information is available

on a timely basis for preparation of the financial statements. These systems are monitored and

evaluated by management.

Mayor and Council meet with management and the external auditors to review the financial statements

and discuss any significant financial reporting or internal control matters prior to their approval of the

financial statements.

The financial statements have been audited by KPMG LLP, independent external auditors appointed

by the City. The accompanying Independent Auditors’ Report outlines their responsibilities, the scope

of their examination and their opinion on the City’s financial statements.

Chief Administrative Officer Director of Finance


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KPMG LLP Telephone (250) 480-3500

Chartered Accountants Fax (250) 480-3539

St. Andrew's Square II Internet www.kpmg.ca

800-730 View Street

Victoria BC V8W 3Y7

Canada

INDEPENDENT AUDITORS' REPORT

To the Mayor and Councillors of The Corporation of the City of Victoria

We have audited the accompanying financial statements of The Corporation of the City of Victoria,which comprise the statement of financial position as at December 31, 2014, the statements ofoperations, change in net financial assets and cash flows for the year then ended, and notes,comprising a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with Canadian public sector accounting standards, and for such internal control asmanagement determines is necessary to enable the preparation of financial statements that are freefrom material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. Weconducted our audit in accordance with Canadian generally accepted auditing standards. Thosestandards require that we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe financial statements. The procedures selected depend on our judgment, including the assessmentof the risks of material misstatement of the financial statements, whether due to fraud or error. Inmaking those risk assessments, we consider internal control relevant to the entity’s preparation andfair presentation of the financial statements in order to design audit procedures that are appropriate inthe circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’sinternal control. An audit also includes evaluating the appropriateness of accounting policies used andthe reasonableness of accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour audit opinion.

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position ofThe Corporation of the City of Victoria as at December 31, 2014, and its results of operations, itschanges in net financial assets, and its cash flows for the year then ended in accordance withCanadian public sector accounting standards.

Chartered Accountants

April 30, 2015

Victoria, Canada

KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMGnetwork of independent member firms affiliated with KPMG International Cooperative(�KPMG International�), a Swiss entity. KPMG Canada provides services to KPMG LLP.


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THE CORPORATION OF THE CITY OF VICTORIAStatement of Financial Position

December 31, 2014, with comparative information for 2013

2014 2013

Financial assets:Cash and cash equivalents (note 2) $ 97,385,214 $ 77,029,860Accounts receivable:

Property taxes 3,795,694 3,689,048Other (note 3) 25,587,485 23,990,209

Investments (note 4) 93,700,066 79,947,834Other assets 1,036,018 820,177

221,504,477 185,477,128

Financial liabilities:Accounts payable and accrued liabilities (note 5) 23,620,327 25,713,605Deposits and prepayments 8,193,837 8,165,942Deferred revenue (note 6) 11,734,791 11,374,879Long-term debt (note 7) 68,353,996 48,684,183

Obligations under capital lease (note 8) 284,587 428,679 Employee future benefit obligations (note 9) 15,501,792 14,139,728

127,689,330 108,507,016

Net financial assets 93,815,147 76,970,112

Non-financial assets:Tangible capital assets (note 10) 387,765,232 357,742,684Inventory of supplies 845,240 861,738Prepaid expenses and deposits 913,358 633,735

389,523,830 359,238,157

Accumulated surplus (note 11) $ 483,338,977 $ 436,208,269

Commitments (note 15)

Contingent liabilities (note 16)

The accompanying notes are an integral part of these financial statements.

On behalf of the City:

Director of Finance


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THE CORPORATION OF THE CITY OF VICTORIAStatement of Operations

Year ended December 31, 2014, with comparative information for 2013

Financial Plan 2014 2013

(note 17)Revenue:

Net taxes available for municipalpurposes (note 12) $ 121,394,360 $ 121,800,171 $ 117,527,959

Net grants in lieu of taxes availablefor municipal purposes 6,077,500 5,657,610 6,002,398

Sale of goods and services 38,396,853 40,075,210 39,213,870 Sale of water 17,702,850 19,712,023 18,014,368 Licences and permits 3,705,500 3,809,220 3,762,836 Fines 5,080,000 3,976,072 4,648,084 Rentals and leases 683,000 915,519 964,149 Other penalties and interest 780,000 886,207 796,462 Investment Income 1,700,000 3,567,450 2,344,116 Government transfers (note 13) 29,634,386 15,380,134 10,354,581 Actuarial adjustment on debt - 553,700 473,053 Miscellaneous 3,260,416 4,827,449 5,442,979

Total revenue 228,414,865 221,160,765 209,544,855

Expenses: General government 37,832,171 39,202,029 36,887,351 Protective services 65,708,051 65,930,883 64,194,738 Transportation services 19,021,898 19,618,419 20,345,311 Environmental and public health services 6,960,133 6,795,319 6,573,576 Community planning 3,084,908 2,874,152 2,883,739 Parks recreation and community

development 23,848,106 23,772,456 24,916,529 Water utility 12,285,895 12,375,086 12,895,938 Sewer utility 2,664,214 3,461,713 5,233,134

Total expenses 171,405,376 174,030,057 173,930,316

Annual surplus 57,009,489 47,130,708 35,614,539

Accumulated surplus, beginning of year 436,208,269 436,208,269 400,593,730

Accumulated surplus, end of year $ 493,217,758 $ 483,338,977 $ 436,208,269



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THE CORPORATION OF THE CITY OF VICTORIAStatement of Change in Net Financial Assets


Financial Plan 2014 2013

(note 17)

Annual surplus $ 57,009,489 $ 47,130,708 $ 35,614,539

Acquisition of tangible capital assets (89,911,495) (40,429,276) (28,522,210)Amortization of tangible capital assets - 10,406,728 9,584,265Gain on disposal of tangible capital

assets - (84,540) (172,514)Proceeds on disposal of tangible capital assets - 84,540 2,551,741

(89,911,495) (30,022,548) (16,558,718)

Consumption of inventory of supplies - 16,498 (50,023)Purchase of prepaid expenses and deposits - (279,623) 126,997

- (263,125) 76,974

Change in net financial assets (32,902,006) 16,845,035 19,132,795

Net financial assets, beginning of year 76,970,112 76,970,112 57,837,317

Net financial assets, end of year $ 44,068,106 $ 93,815,147 $ 76,970,112



THE CORPORATION OF THE CITY OF VICTORIAStatement of Cash Flows


2014 2013

Cash provided by (used in):

Operating activities:Annual surplus $ 47,130,708 $ 35,614,539Items not involving cash:

Amortization of tangible capital assets 10,406,728 9,584,265Gain on disposal of tangible capital assets (84,540) (172,514)Change in employee benefits and other liabilities 1,362,064 873,310Actuarial adjustment on debt (553,700) (473,053)

Change in non-cash operating assets and liabilities:Accounts receivable - other (1,597,276) (3,322,021)Property taxes receivable (106,646) 360,051Other financial assets (215,841) 16,842Accounts payable and accrued liabilities (2,093,278) 5,737,626Deposits and prepayments 27,895 668,446Deferred revenue 359,912 120,636Inventory of supplies 16,498 (50,023)Prepaid expenses and deposits (279,623) 126,997

54,372,901 49,085,101

Capital activities:Cash used to acquire tangible capital assets (40,429,276) (28,522,210)Proceeds on disposal of tangible capital assets 84,540 2,551,741

(40,344,736) (25,970,469)

Investing activities:Increase in investments (13,752,232) (11,981,792)

Financing activities:Debt issued 23,200,000 -Debt repaid (2,976,487) (2,636,284)Capital lease repaid (144,092) (141,240)

20,079,421 (2,777,524)

Increase in cash and cash equivalents 20,355,354 8,355,316

Cash and cash equivalents, beginning of year 77,029,860 68,674,544

Cash and cash equivalents, end of year $ 97,385,214 $ 77,029,860



THE CORPORATION OF THE CITY OF VICTORIANotes to Financial Statements

Year ended December 31, 2014

The Corporation of the City of Victoria (the "City") is incorporated and operates under the provisions of

the Local Government Act and the Community Charter of British Columbia.

The City provides municipal services such as police, fire, public works, engineering, planning, parks,

recreation, community development, conference facilities and other general government operations.

1. Significant accounting policies:

The financial statements of The Corporation of the City of Victoria (the “City”) are prepared by

management in accordance with Canadian generally accepted accounting principles for

governments as recommended by the Public Sector Accounting Board of the Chartered

Professional Accountants of Canada. Significant accounting policies adopted by the City are as

follows:

(a) Reporting entity:

The financial statements include a combination of all the assets, liabilities, accumulated

surplus, revenues and expenses of all of the City's activities and funds. Inter-departmental

balances and organizational transactions have been eliminated.

(i) Consolidated entities

The City does not control any significant external entities and accordingly no entities

have been consolidated in the financial statements.

(ii) Funds held in trust

The financial statements exclude trust assets that are administered for the benefit of

external parties (note 14).

(b) Basis of accounting:

The City follows the accrual method of accounting for revenues and expenses. Revenues

are normally recognized in the year in which they are earned and measurable. Expenses are

recognized as they are incurred and measurable as a result of receipt of goods or services

and/or the creation of a legal obligation to pay.

(c) Government transfers:

Government transfers are recognized in the financial statements as revenues in the period

the transfers are authorized and any eligibility criteria have been met, except when and to

the extent that the transfer gives rise to an obligation that meets the definition of a liability for

the recipient government. Transfers received which meet the definition of a liability are

included in deferred revenue.


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THE CORPORATION OF THE CITY OF VICTORIANotes to Financial Statements (continued)


1. Significant accounting policies (continued):

(d) Deferred revenue:

Certain user charges and fees are collected for which the related services have yet to be

performed. Revenue is recognized in the period when the related expenses are incurred or

the services are performed.

(e) Deposits and prepayments:

Receipts restricted by third parties are deferred and reported as deposits and are refundable

under certain circumstances. Deposits and prepayments are recognized as revenue when

qualifying expenditures are incurred.

(f) Property tax revenue:

Property tax revenue is recognized on the accrual basis using the approved bylaw rates and

the anticipated assessment related to the current year. As tax revenues are based on

assessed value, unresolved assessment appeals at year end represent a property tax

revenue loss. Expected losses are accrued at year end using assessment projections by the

Capital Assessment Office. Assessments that have been not been appealed or are resolved

prior to year-end are highly collectible due the Provincial statutes regarding property tax sale.

(g) Investment income:

Investment income is reported as revenue in the period earned. When required by the

funding government or related Act, investment income earned on deferred revenue is added

to the investment and forms part of the deferred revenue balance.

(h) Cash and cash equivalents:

Cash equivalents include short-term highly liquid investments with a term to maturity of 90

days or less at acquisition. Cash equivalents also include investments in the Municipal

Finance Authority of British Columbia (“MFA”) Money Market Funds which are recorded at

cost plus earnings reinvested in the funds.

(i) Long-term debt:

Long-term debt is recorded net of related sinking fund balances and actuarial earnings.





(j) Employee future benefits:

(i) The City and its employees make contributions to the Municipal Pension Plan. As this is a

multi-employer pension plan, contributions are expensed as incurred.

(ii) Sick leave and other retirement benefits are also available to the City’s employees. The

costs of these benefits are actuarially determined based on service and best estimates

of retirement ages and expected future salary and wage increases. The obligations

under these benefit plans are accrued based on projected benefits as the employees

render services necessary to earn the future benefits.

(k) Non-financial assets:

Non-financial assets are not available to discharge existing liabilities and are held for use in

the provision of services. They have useful lives extending beyond the current year and are

not intended for sale in the ordinary course of operations.

(i) Tangible capital assets

Tangible capital assets are recorded at cost which includes amounts that are directly

attributable to acquisition, construction, development or betterment of the asset. The

costs, less residual value, of the tangible capital assets, excluding land, are amortized

on a straight line basis over their estimated useful lives as follows:

Asset Useful life - years

Buildings 20 - 50Furniture, equipment, technology and

motor vehicles 5 - 25Roads, bridges and highways 10 - 80Water infrastructure 35 - 125Sewer infrastructure 50 - 100Drainage infrastructure 50 - 100

Tangible capital assets are written down when conditions indicate that they no longer

contribute to the City's ability to provide goods and services, or when the value of future

economic benefits associated with the asset are less than the book value of the asset.





(k) Non-financial capital assets (continued):

(i) Tangible capital assets (continued)

Amortization is charged in the year of acquisition and in the year of disposal. Assets

under construction are not amortized until the asset is available for productive use.

(ii) Contributions of tangible capital assets

Tangible capital assets received as contributions are recorded at their fair value at the

date of receipt and also are recorded as revenue.

(iii) Natural resources

Natural resources are not recognized as assets in the financial statements.

(iv) Works of art and cultural and historic assets

Works of art and cultural and historic assets are not recorded as assets in these

financial statements.

(v) Interest capitalization

The City does not capitalize interest costs associated with the acquisition or construction

of a tangible capital asset.

(vi) Leased tangible capital assets

Leases which transfer substantially all of the benefits and risks incidental to ownership

of property are accounted for as leased tangible capital assets. All other leases are

accounted for as operating leases and the related payments are charged to expenses

as incurred.

(vii) Inventories of supplies

Inventories of supplies held for consumption are recorded at the lower of cost and

replacement cost.





(l) Use of estimates:

The preparation of financial statements requires management to make estimates and

assumptions that affect the reported amounts of assets and liabilities, and disclosure of

contingent assets and liabilities at the date of the financial statements, and the reported

amounts of revenues and expenses during the period. Significant estimates include

assumptions used in estimating historical cost and useful lives of tangible capital assets,

estimating provisions for accrued liabilities and in performing actuarial valuations of

employee future benefits. Actual results could differ from these estimates.

(m) Foreign currency:

Monetary items denominated in U.S. dollars are converted to Canadian dollars for financial

statement purposes at exchange rates in effect at the reporting date. Non-monetary items

are translated at rates of exchange in effect when the assets were acquired or obligations

incurred. Revenues and expenses are translated at rates in effect at the time of the

transactions. Gains and losses on foreign currency translations are included as revenue

(expenses).

(n) Comparative figures:

Certain comparative figures have been reclassified to conform with presentation adopted in

the current year.

.





(o) Future accounting pronouncements:

A number of new standards and amendments to standards are not yet effective for the year

ended December 31, 2014 and have not been applied in preparing these financial

statements. Those expected to potentially impact the financial statements of the City are as

follows:

(i) PS 3450 Financial Instruments:

Financial Instruments PS 3450 and Foreign Currency Translation PS 2601 have been

approved by the PSAB and are effective for years commencing on or after April 1, 2015.

The standards are to be adopted prospectively from the date of adoption. The new

standards provide comprehensive requirements for the recognition, measurement,

presentation and disclosure of financial instruments and foreign currency transactions.

Under PS 3450, all financial instruments, including derivatives, are included on the

statement of financial position and are measured either at fair value or amortized cost

based on the characteristics of the instrument and the entity’s accounting policy choices.

(ii) PS 3260 Contaminated Sites:

This section establishes recognition, measurement and disclosure standards for

liabilities relating to contaminated sites. The City will be required to recognize a liability

when contamination exceeds an accepted environmental standard and the City is

directly responsible, or accepts responsibility for, the damage. The liability will be

measured at the City’s best estimate of the costs directly attributable to remediation of

the contamination. The Section is effective for fiscal periods beginning on or after April

1, 2014. The impact of adoption of this standard is being evaluated by management.




2. Cash and cash equivalents:

2014 2013

Cash and cash equivalents:Cash $ 4,426,944 $ 3,798,671MFA Money Market Funds 86,958,270 73,231,189Guaranteed investment certificates 6,000,000 -

$ 97,385,214 $ 77,029,860

3. Accounts receivable:

2014 2013

Sewer $ 2,628,561 $ 2,494,417Water 11,264,255 9,644,264Grants 4,197,802 3,440,140Miscellaneous 8,181,564 9,053,148Valuation allowance (684,697) (641,760)

$ 25,587,485 $ 23,990,209

4. Investments:

Investments consist of bonds and guaranteed investment certificates and have costs that

approximate market values. They have stated interest rates of 1.60% - 3.85% and various

maturity dates to December 24, 2015.

5. Accounts payable and accrued liabilities:

2014 2013

Trade accounts payable $ 12,838,605 $ 15,816,656Payroll accounts payable 6,242,420 6,283,072Contract holdbacks 2,380,840 893,784School authorities 850,629 837,855Capital Regional District 373,190 398,210Legal settlements 517,670 1,090,930Integrated recreation 105,204 106,600BC Transit 173,788 156,288Regional Hospital District 112,565 105,181BC Assessment Authority 25,416 25,029

$ 23,620,327 $ 25,713,605




6. Deferred revenue:

Deferred revenue includes the following:

2014 2013

Building permit fees $ 1,964,003 $ 1,999,061Development cost charges 8,405,584 7,615,303General operating deferred revenue 1,365,204 1,760,515

Total deferred revenue $ 11,734,791 $ 11,374,879

Schedule of Building Permit Fees

2014 2013

Opening balance of building permit fees $ 1,999,061 $ 2,092,533Add:

Fees and contributions 1,866,032 1,651,399

3,865,093 3,743,932Less revenue earned (1,901,090) (1,744,871)

$ 1,964,003 $ 1,999,061




6. Deferred revenue (continued):

Schedule of Development Cost Charges

2014 2013

Opening balance of unspent funds $ 7,615,303 $ 6,673,707Add:

Development cost charges received during year 747,110 858,176Interest earned 95,191 83,420

8,457,604 7,615,303Less amount spent on projects and recorded as revenue (52,020) -

$ 8,405,584 $ 7,615,303

Development Cost Charges include the following:

2014 2013

Water and environment $ 912,817 $ 901,548Streets 19,999 19,752Transportation 3,197,355 2,959,628Water 323,792 289,082Drainage 194,176 174,802Sewage 1,178,926 1,027,484Parkland acquisition 1,917,016 1,662,332Parkland development 661,503 580,675

$ 8,405,584 $ 7,615,303

There were no waivers and/or reductions in development cost charges during 2014 or 2013.

7. Long-term debt:

The City issues debt instruments through the MFA, pursuant to security issuing bylaws under

authority of the Community Charter, to finance certain capital expenditures. The debt is issued on

a sinking fund basis, whereby MFA invests the City's principal payments so that the payments,

plus investment income will equal the original outstanding debt amount at the end of the

repayment period. Actuarial earnings on debt represent the repayment and/or forgiveness of debt

by the MFA using surplus investment income generated by the principal payments.

Interest rates on long-term debt range from 2.10% to 4.90%. The weighted average interest rate

for 2014 was 3.50 % (2013 - 4.65%).




7. Long-term debt (continued):

(a) Gross amount of debt and the repayment and actuarial earnings to retire the debt are as

follows:

Repayment and actuarial Net debt Net debt

Gross debt earnings 2014 2013

General Capital Fund $ 84,114,785 $ 15,760,789 $ 68,353,996 $ 48,684,183

(b) Current period and future aggregate payments of net outstanding debenture debt, including

sinking fund payments, over the next five years are as follows:

GeneralCapital Fund

2015 $ 2,518,8052016 2,533,9172017 2,549,6172018 2,565,9282019 2,582,873

Scheduled debt repayments may be suspended in the event of excess sinking fund earnings

within the MFA. Principal paid during the year was $2,976,487 (2013 - $2,636,284). Interest

paid during the year was $ 2,261,491 (2013 - $2,848,064).

8. Obligations under capital lease:

The City has financed a fire truck by entering into capital leasing arrangements with the MFA. The

City will acquire ownership of the equipment at the end of the lease term. Repayments are due as

shown:

2015 $ 151,3472016 138,974

290,321Less amount representing interest (at a rate of 2%) 5,734

Present value of net minimum capital lease payments $ 284,587




9. Employee future benefit obligations:

The City provides sick leave and certain benefits to its employees. These amounts will require

funding in future periods and are recorded as follows:

Fire and Total Totalother Police 2014 2013

Employee benefit obligations:Vested benefits $ 3,072,184 $ 6,412,601 $ 9,484,785 $ 9,400,209Non-vested benefits 4,753,918 1,263,089 6,017,007 4,739,519

Accrued employee benefit obligation 7,826,102 7,675,690 15,501,792 14,139,728

Less funded amount (4,319,252) (6,184,547) (10,503,799) (9,964,793)

Unfunded employee benefit obligation $ 3,506,850 $ 1,491,143 $ 4,997,993 $ 4,174,935

Vested benefits represent the actuarially determined value of the City's liability for future employee

benefits which the City is contractually obligated to pay upon retirement to an employee,

independent of his or her future employment. These benefits include sick leave and vacation in

year of retirement for Police and Firefighters, deferred vacation for Police, and lump sum

retirement payments.

Non-vested benefits represent the actuarially determined value of the City's liability for future

employee benefits which the City is not contractually obligated to pay upon retirement to an

employee, but is instead conditional on future employment. These benefits include sick leave,

long service leave, personal leave program and benefit continuation while disabled.

Information about the City’s benefit plans is as follows:

2014 2013

Accrued benefit obligation:Balance, beginning of year $ 14,139,728 $ 13,266,418Service cost 1,115,300 1,151,200Interest cost 600,300 527,600Benefits payments (864,800) (909,000)Plan amendment 100,500 -Actuarial loss 313,677 46,841Pension overcontributions 97,087 56,669

Accrued benefit liability, end of year $ 15,501,792 $ 14,139,728




9. Employee future benefit obligations (continued):

The accrued benefit obligations and the net periodic benefit cost were estimated by actuarial

valuation as of December 31, 2014.

The significant actuarial assumptions adopted in measuring the City’s accrued benefit obligations

are as follows:

2014 2013

Discount rates 3.10 % 4.00 %Expected future inflation rates 2.25 % 2.50 %Expected wage and salary increases 2.33% to 4.38% 2.58% to 4.63%

The difference between the actuarially determined accrued benefit obligation as at December 31,

2014 of $15,037,885 and the accrued benefit liability of $15,501,792 is pension over-contributions

of $463,907. There is an unamortized actuarial loss of $2,234,415 at December 31, 2014 that is

being amortized over a period equal to the employees' average remaining service lifetime of 12

years.

Other pension plans

The City and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusteed

pension plan. The Board of Trustees, representing plan members and employers, is responsible

for overseeing the management of the Plan, including investment of the assets and administration

of benefits. The Plan is a multi-employer contributory pension plan. Basic pension benefits

provided are based on a formula. The plan has about 182,000 active members and

approximately 75,000 retired members. Active members include approximately 1,200 contributors

from the City of Victoria.

The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding

deficit for basic pension benefits. The next valuation will be as at December 31, 2015, with results

available in 2016. Employers participating in the Plan record their pension expense as the amount

of employer contributions made during the fiscal year (defined contribution pension plan

accounting). This is because the Plan records accrued liabilities and accrued assets for the plan

in aggregate with the result that there is no consistent and reliable basis for allocating the

obligation, assets and cost to the individual employers participating in the Plan.

The City of Victoria paid $9,808,373 (2013 - $9,163,984) for employer contributions and City of

Victoria employees paid $7,807,076 (2013 - $7,204,310) for the plan in fiscal 2014.




9. Employee future benefit obligations (continued):

GVLRA – CUPE Long-Term Disability Trust

The Trust was established January 1, 1987 as a result of negotiations between the Greater

Victoria Labour Relations Association representing a number of employers and the Canadian

Union of Public Employees representing a number of CUPE locals. The Trust’s sole purpose is to

provide a long-term disability income benefit plan. The City and its employees each contribute

equal amounts into the Trust. The total plan provision for approved and unreported claims was

actuarially determined as of December 31, 2014. At December 31, 2014, the total plan provision

for approved and unreported claims was $15,368,300 with a net surplus of $270,044. The City

paid $539,704 (2013 - $528,571) for employer contributions and City employees paid $539,704

(2013 - $528,571) for employee contributions to the plan in fiscal 2014.




10. Tangible capital assets:

Land and land

improvements Buildings

Furniture,

equipment,

technology and

motor vehicles

Roads, bridges

and highways

Water

infrastructure

Sewer

infra-

structure

Drainage

infra-

structure

Assets under

construction

Total

2014

Total

2013

Cost:

Balance,

beginning of

year $136,693,576 90,770,544 58,088,624 86,295,730 53,077,355 16,440,681 12,436,445 34,846,843 $488,649,798 $463,247,783

Additions 5,192,139 10,451,192 4,782,673 4,477,100 2,572,336 2,338,921 4,014,755 23,018,169 56,847,285 38,518,947

Disposals/

transfers (6,257,782) (143,695) (1,798,322) - - - - (10,030,902) (18,230,701) (13,116,932)

Balance, end of

year

135,627,933 101,078,041 61,072,975 90,772,830 55,649,691 18,779,602 16,451,200 47,834,110 527,266,382 488,649,798

Accumulated amortization:

Balance,

beginning of

year 115,340 35,494,879 35,221,759 44,334,753 7,952,315 5,155,964 2,632,104 - 130,907,114 122,063,817

Disposals - (14,370) (1,798,322) - - - - - (1,812,692) (740,968)

Amortization 43,163 2,434,973 4,911,535 2,200,817 498,026 175,919 142,295 - 10,406,728 9,584,265

Balance, end of

year 158,503 37,915,482 38,334,972 46,535,570 8,450,341 5,331,883 2,774,399 - 139,501,150 130,907,114

Net book value,

end of year $135,469,430 63,162,559 22,738,003 44,237,260 47,199,350 13,447,719 13,676,801 47,834,110 $387,765,232 $357,742,684




10. Tangible capital assets (continued):

(a) Work in progress

Assets under construction totaling $47,834,110 (2013 - $34,846,843) have not been

amortized. Amortization of these assets will commence when the asset is available for

service.

(b) Contributed assets

No contributed assets have been recognized during 2014 or 2013.

(c) Tangible capital assets disclosed at nominal values

Where an estimate of fair value could not be made, the tangible capital asset was recognized

at a nominal value.

(d) Works of art and historical treasures

The City manages and controls various works of art and non-operational historical cultural

assets. These assets are not recorded as tangible capital assets.

(e) Write-down of tangible capital assets

No write-down of tangible capital assets occurred during 2014 or 2013.




11. Accumulated surplus:

Accumulated surplus consists of individual fund surplus and reserves and reserve funds as

follows:

2014 2013

Surplus:Equity in tangible capital assets $319,126,649 $308,629,822Operating Fund 2,765,431 3,342,583Unfunded employee benefit obligations (4,997,993) (4,174,935)

Total surplus 316,894,087 307,797,470

Reserves:Financial Stability Reserves 3,087,284 2,598,515Equipment and Infrastructure Replacement Fund 78,903,972 53,479,694Gas Tax 8,439,766 6,436,998Economic Development 743,626 734,445Debt Reduction 25,319,981 21,255,012Self Insurance 3,780,040 3,733,373Working Capital Fund 3,885,046 3,837,082Tax Sale Lands Fund 7,201,808 9,663,642Parks and Greenways Acquisition Fund 2,297,832 2,269,464Local Amenities 103,320 102,044Affordable Housing 2,140,697 1,896,984Climate Action 505,768 380,950Water Utility 8,488,272 4,900,973Sewer Utility 20,614,264 16,403,688Tree conservation 418,801 339,873Art in public places 436,960 301,565Downtown Core Area Public Realm Improvements 58,090 57,373Heritage Building Seismic Upgrades 19,363 19,124

Total reserves 166,444,890 128,410,799

$483,338,977 $436,208,269




12. Taxation:

Taxation revenue, reported on the statement of operations, is comprised of the following:

2014 2013

General taxation:Property and business taxes $201,629,044 $194,541,230Utility 1% tax 1,361,099 1,377,495

Special assessments:Boulevard frontage 545,639 563,885Specified area improvement 195,131 129,053Sewer frontage 787,181 762,423

Hotel tax:Tourism Victoria - Destination Marketing Commission 2,153,910 2,058,724Victoria Conference Centre 581,200 581,200

207,253,204 200,014,010Less taxes levied for other authorities:

Capital Regional District 16,315,717 14,404,133School Authorities 50,249,369 50,143,568Regional Hospital District 7,396,246 7,128,838Municipal Finance Authority 4,802 4,771BC Assessment Authority 1,589,930 1,589,638BC Transit 8,917,165 8,253,915Business Improvement Association 979,804 961,188

85,453,033 82,486,051

$121,800,171 $117,527,959




13. Government transfers:

The City recognizes the transfer of government funding as expenses or revenues in the period

that the events giving rise to the transfer occurred. The Government transfers reported on the

statement of operations and accumulated surplus are:

2014 2013

Traffic fine revenue sharing $ 1,872,920 $ 1,867,217Jail 46,095 59,288Gas Tax 3,316,307 2,146,763Infrastructure grants:General capital 406,916 2,183,326Sewer - -Water - -Johnson Street Bridge 9,648,373 3,935,188General capital 89,523 162,799

Total revenue $ 15,380,134 $ 10,354,581

The Traffic Fine Revenue Sharing program is an unconditional grant provided to municipalities to

assist in ensuring community safety and addressing community specific strategic priorities. The

program returns 100% of net revenues from traffic violations to municipalities that are directly

responsible for paying for policing.

Gas Tax is provided by the Government of Canada. The use of the funding is established by a

funding agreement between the City and the Union of British Columbia Municipalities. These

funds may be used towards designated infrastructure projects that fall within one of the eligible

project categories.

Infrastructure grants related to the Johnson Street Bridge Replacement Project are restricted to

eligible expenses as defined by the funding agreement established between the City, Union of

British Columbia Municipalities and The Government of Canada's Build Canada Fund Program.




14. Trust funds:

Trust funds administered by the City have not been included in the statement of financial position

nor have their operations been included in the statement of operations and accumulated surplus.

2014 2013

Ross Bay Cemetery $ 888,385 $ 868,370Nature Interpretation Centre 597,326 589,951Bastion Square Revitalization 228,975 226,148

$ 1,714,686 $ 1,684,469

The Ross Bay Cemetery Trust is a fund for the non-commercial Ross Bay Cemetery and is used

for perpetual maintenance. The Nature Interpretation Centre is a trust for the construction of a

nature interpretation centre in Beacon Hill Park. The Bastion Square Revitalization Trust is a trust

received from the Bastion Square Association Society for the sole purpose of improving Bastion

Square.

15. Commitments:

In the normal course of business, the City enters into commitments for both capital and

operational expenses. These commitments have been budgeted for within the appropriate annual

budget and have been approved by Council.

In 2010 residents authorized the City, by referendum, to borrow up to $49,200,000 for the

planning, study, design, and construction of a bridge to replace the Johnson Street Bridge and to

decommission the existing bridge. The City has assumed a low interest loan of $33,400,000 from

the CMHC under the Municipal Infrastructure Lending Program in respect of the authorized

borrowing for this project. The estimated cost for the Johnson Street Bridge is $92.8 million and

completion is expected in 2017. At December 31, 2014, construction contracts of $70 million were

in process with estimated costs to complete of $48 million.

On March 23, 2011, the City signed a contribution agreement with the Federal Government

agreeing to financial assistance towards the project of $21 million through the Building Canada

Fund. On March 3, 2012, the Federal Government announced an additional commitment of $16.5

million towards the project through the Federal Gas Tax Fund.




16. Contingent liabilities:

The City is a defendant in various lawsuits. The City records an accrual in respect of legal claims

that are likely to be successful and for which a liability amount is reasonably determinable. The

remaining claims, should they be successful as a result of litigation, will be recorded when a

liability is likely and determinable. Included in accumulated surplus is an insurance reserve of

$3,780,040 (2013 - $3,733,373) which is maintained to offset settlements and insurance coverage

has been maintained to provide for insurable claims in excess of insurance deductibles.

In 2008 the City joined the Municipal Insurance Association (the "MIA") and all insurable claims

from that date forward are subject to a liability deductible of $250,000, prior to 2008, claims are

subject to a deductible of $1,000,000. Should the MIA pay out claims in excess of premiums

received, it is possible that the City, along with other participants, would be required to contribute

towards the deficit.

Change orders for significant additional construction costs have been presented to the City by

contractors engaged in the construction of the Johnson Street Bridge. The City represented by

lawyers are currently in a mediation process. Any settlement is subject to City Council approval.

Under borrowing arrangements with the Municipal Finance Authority, the City is required to lodge

security by means of demand notes and interest-bearing cash deposits based on the amount of

the borrowing. As a condition of these borrowings, a portion of the debenture proceeds is

withheld by the MFA as a debt reserve fund. These deposits are included in the City's financial

assets as other assets and are held by the MFA as security against the possibility of debt

repayment default. If the debt is repaid without default, the deposits are refunded to the City. At

December 31, 2014 the balance of the deposits was $1,032,325 (2013 - $814,660). At

December 31, 2014 there were contingent demand notes of $2,197,196 (2013 - $1,794,839)

which are not included in the financial statements of the City.

Capital Regional District debt, under provisions of the Local Government Act, is a direct, joint and

several liability of the Capital Regional District and each member municipality within the Capital

Regional District, including the City.

The City is reviewing environmental objectives and potential liabilities for its activities and

properties including potential site reclamation obligations. The amount of any such obligations is

not presently determinable.




16. Contingent liabilities (continued):

The City is a shareholder and member of Capital Regional Emergency Service

Telecommunications (CREST) Incorporated, which provides centralized emergency

communications and related public safety information services to municipalities, regional districts,

the provincial and federal governments and their agencies, and emergency service organizations

throughout the Greater Victoria region and the Gulf Islands. Members’ obligations to share in

funding ongoing operations and any additional costs relating to capital assets are to be

contributed pursuant to a Members’ Agreement.

In 2011, the Federal Government of Canada entered into an agreement with the Capital Regional

District to provide a financial contribution for the new, permanent, safe, transitional and supportive

housing. Subsequently, the Capital Regional District entered into a sub-project funding

agreement in which $1,200,000 was contributed to the City towards the purchase of two

properties within the City. The agreement states that if the properties are not operated for their

intended purpose or are sold and the proceeds of disposition are not applied to providing similar

services then the City will be required to repay the contribution amount. The amount of the

required repayment is dependent on the length of the time that the intended purpose of the

contribution is met and extends to March 31, 2026 at which point no further repayment is required.

In 2013, the purchase of one of the properties by Provincial Rental Housing Corp included transfer

of the funding agreement repayment obligation applicable to that property. The funding agreement

conditions of the remaining property held by the City continue to be applicable.

17. Financial plan data:

The financial plan data presented in these financial statements is based upon the 2014 operating

and capital financial plan approved by Council on May 8, 2014. The chart below reconciles the

approved financial plan to the financial plan figures reported in these financial statements.




17. Financial plan data (continued):

Budget amount

Revenues:Operating financial plan $295,217,825Capital financial plan 89,911,495

385,129,320Less:

Transfers from other funds (71,354,090)Collections for other Governments (85,360,365)

Total revenue 228,414,865

Expenses:Operating financial plan 295,217,825Capital financial plan 89,911,495Amortization 8,000,000Stormwater overhead allocation 350,000

393,479,320Less:

Capital expenditures (89,911,495)Transfer to other funds (41,222,464)Debt principal payments (5,579,620)Collections for other Governments (85,360,365)

Total expenses 171,405,376

Annual surplus $ 57,009,489

18. Segmented information:

The City of Victoria is a diversified municipal organization that provides a wide range of services to

its citizens. For management reporting purposes, the City’s operations and activities are organized

and reported by Fund. Funds were created for the purpose of recording specific activities to attain

certain objectives in accordance with special regulations, restrictions or limitations. City services

are provided by departments and their activities reported within these funds. Certain functions that

have been separately disclosed in the segmented information, along with the services they

provide, are as follows:




18. Segmented information (continued):

(i) General Government:

The General Government operations provide the functions of Building Services and

Maintenance, Corporate Administration, Finance, Human Resources, Legislative Services

and any other functions categorized as non-departmental.

(ii) Protective Services:

Protective Services is comprised of four different functions, including the City’s Emergency

Management Agency, Fire, Police and Regulatory and Development Services. The

Emergency Management Agency prepares the City to be more prepared and able to respond

to, recover from, and be aware of, the devastating effects of a disaster or major catastrophic

event that will impact the community. The Fire Department is responsible for providing

critical, life-saving services in preventing or minimizing the loss of life and property from fire

and natural or man-made emergencies. The Police Department ensures the safety of the

lives and property of Victoria as well as Esquimalt citizens through the enforcement of

municipal bylaws, criminal laws and the laws of British Columbia, the maintenance of law and

order, and the prevention of crime. The mandate of the Regulatory and Development

Services is to promote, facilitate and enforce general compliance with the provisions of

bylaws that pertain to the health, safety and welfare of the community and provide a full

range of planning services related to zoning, development permits, variance permits, and

current regulatory issues.

(iii) Transportation Services:

Transportation Services is responsible for a wide variety of transportation functions such as

Parking, Engineering Operations and Streets. Services provided include infrastructure

development and maintenance, traffic control, transportation planning, review of land

development impacts on transportation, traffic management, pedestrian and cycling issues,

on-street parking regulations, including street signs and painting as well as traffic signal

timing.





(iv) Environmental and Public Health Services:

The Environmental and Public Health Services is comprised of four sections in the areas of

Solid Waste Services, Storm Drains, Street Cleaning and Public Works. The Solid Waste

Collection and Recycling Operations Section is responsible for the collection of household

garbage. Storm Drains section provides the design, inspection and technical supervision of

civil engineering projects related to the construction and maintenance of the storm drain

collection systems to protect public health. The Street Cleaning Section is responsible for the

collection and disposal of litter and debris from streets, sidewalks and squares. The Public

Works department is responsible for the delivery of municipal public works services related

to the planning, development and maintenance of roadway systems, the maintenance of

parks and open space, and street lighting.

(v) Community Planning:

Community Planning works to achieve the City’s community planning goals through the

official community plan, neighbourhood plans, special sector and precinct plans, urban

design and other policy initiatives. The division is also responsible for the heritage program,

downtown vitality and public use of space.

(vi) Parks, Recreation and Community Development:

Parks is responsible for the maintenance, planning and development of all park facilities such

as ornamental gardens, natural ecosystems, sport and entertainment venues and

playgrounds for recreational and cultural enjoyment in a beautiful and safe environment;

preserves and enhances green spaces on public lands. Recreation Services facilitates the

provision of recreation and wellness programs and services through the City’s pool, arena,

Royal Athletic Park, Community and Seniors’ Centres. Community Development co-ordinates

and leads efforts to enhance our neighbourhoods, foster arts and culture, and works to

create a city that is vibrant and people centred. This function also includes the Victoria

Conference Centre which is one of the largest conference facilities in BC and plays a

significant economic impact on the local economy.

(vii) Water and Sewer Utilities:

The Sewer Utility protects the environment and human health from the impacts of liquid

wastes generated as a result of human occupation and development in the City. The Water

Utility delivers clean, safe and aesthetically pleasing potable water, in accordance with the

Provincial Drinking Water Protection Act, to the citizens of the City of Victoria and Township

of Esquimalt. The water is for the purpose of domestic consumption and fire fighting.





Certain allocation methodologies have been employed in the preparation of the segmented

financial information. The General Fund reports on municipal services that are funded primarily by

taxation such as property taxes and other tax revenues. Taxation and payments-in-lieu of taxes

are apportioned to the General Fund services based on budgeted taxation revenue as presented

in the financial plan.

The allocation to other expenses includes the interdepartmental recoveries of asset charges

which results in negative expense balances for certain departments.

The accounting policies used in these segments are consistent with those followed in the

preparation of the financial statements as disclosed in note 1.





2014

General

Government

Protective

Services

Transportation

Services

Environmental

and Public

Health

Services

Community

Planning

Parks

Recreation

and

Community

Development Water Utility Sewer Utility Total

Revenue:

Taxation $ 41,313,773 $ 53,067,422 $ 5,915,117 $ 8,692,565 $ 1,633,376 $ 16,048,347 $ - $ 787,181 $127,457,781

Goods and services 272,660 7,541,507 11,378,852 2,806,516 220 9,072,224 20,205,038 8,510,216 59,787,233

Government transfers 3,858,841 1,872,920 9,648,373 - - - - - 15,380,134

Other 9,084,133 377,370 4,792,229 - 2,868,747 1,212,178 200,960 - 18,535,617

Total revenue 54,529,407 62,859,219 31,734,571 11,499,081 4,502,343 26,332,749 20,405,998 9,297,397 221,160,765

Expenses:

Salaries and wages 14,260,213 59,668,010 10,835,409 4,237,841 2,646,245 12,047,808 1,994,829 1,617,744 107,308,099

Materials, supplies and

services 4,533,201 3,423,283 8,345,183 2,223,257 155,489 8,946,990 9,181,943 659,700 37,469,046

Interest and other 14,985,084 2,052,875 (2,528,305) 61,726 72,418 2,494,858 699,178 1,008,350 18,846,184

Amortization 5,423,531 786,715 2,966,132 272,495 - 282,800 499,136 175,919 10,406,728

Total expenses 39,202,029 65,930,883 19,618,419 6,795,319 2,874,152 23,772,456 12,375,086 3,461,713 174,030,057

Annual surplus (deficit) $ 15,327,378 $ (3,071,664) $ 12,116,152 $ 4,703,762 $ 1,628,191 $ 2,560,293 $ 8,030,912 $ 5,835,684 $ 47,130,708





2013

General

Government

Protective

Services

Transportation

Services

Environmental

and Public

Health

Services

Community

Planning

Parks

Recreation

and

Community

Development Water Utility Sewer Utility Total

Revenue:

Taxation $ 41,511,208 $ 50,814,961 $ 5,521,969 $ 7,976,977 $ 2,401,142 $ 14,541,677 $ - $ 762,423 $123,530,357

Goods and services 290,194 7,465,944 11,107,361 2,592,561 385 9,506,116 18,564,956 7,700,721 57,228,238

Government transfers 4,552,176 1,867,217 3,935,188 - - - - - 10,354,581

Other 7,900,555 356,696 5,506,450 - 2,629,005 1,817,089 221,884 - 18,431,679

Total revenue 54,254,133 60,504,818 26,070,968 10,569,538 5,030,532 25,864,882 18,786,840 8,463,144 209,544,855

Expenses:

Salaries and wages 13,024,096 57,391,609 11,172,494 4,112,906 2,688,652 11,913,059 2,159,542 1,675,390 104,137,748

Materials, supplies and

services 4,699,943 3,752,674 8,537,850 2,594,095 100,761 8,956,053 9,303,185 700,030 38,644,591

Interest and other 14,612,546 2,156,744 (2,252,045) (330,676) 94,326 3,784,692 808,369 2,689,757 21,563,713

Amortization 4,550,766 893,711 2,887,012 197,251 - 262,725 624,842 167,957 9,584,264

Total expenses 36,887,351 64,194,738 20,345,311 6,573,576 2,883,739 24,916,529 12,895,938 5,233,134 173,930,316

Annual surplus (deficit) $ 17,366,782 $ (3,689,920) $ 5,725,657 $ 3,995,962 $ 2,146,793 $ 948,353 $ 5,890,902 $ 3,230,010 $ 35,614,539


tamim

Typewritten Text

Debt Issue Region SI

Bylaw

Outstanding Balance at Dec 31/14 Interest rate

Maturity Date

79 3026 7,861,675 2.10% 203380 3026 7,861,675 2.40% 203381 3026 8,106,847 2.40% 203495 3289 596,790 4.17% 2020

102 3467 2,730,427 4.82% 2022103 3515 1,203,735 4.65% 2023105 3515/3595 3,822,606 4.90% 2024110 3515 4,097,220 4.50% 2025115 3770 9,119,659 3.89% 2031130 3770 23,200,000 3.00% 2034

Accrued actuarial gains (246,637)

68,353,996

Further information on all long-term debts for this organization is included in Note 7 to the financial statements.


Administrator

Text Box

THE CORPORATION OF THE CITY OF VICTORIA, BC SCHEDULE OF DEBT

THE CORPORATION OF THE CITY OF VICTORIA, BC

STATEMENT OF EMPLOYEE REMUNERATION AND EXPENSES PAID - 2014

EXCLUDING POLICE DEPARTMENT

EMPLOYEE TITLE EXPENSES

REMUNERATION

GREATER THAN

$75,000

Canadian Union of Public Employees (CUPE), Local 50

Adam, R Supervisor - Transportation Operations 2,674.48$ 81,783.28$ Amaral, D Utility Operator 3 707.97 88,224.87Andrews, G Senior Leadhand - Street Cleaning 240.00 90,619.68Ashbaugh, L Technology Security Specialist 2,755.00 89,725.44Ashcroft, A Senior Planner - Environmental Issues 3,275.75 92,742.25Baldini, P Assistant Supervisor - Parks Infrastructure 400.39 78,026.91Baryluk, L Senior Process Planner 501.93 89,085.81Batallas, R Senior Planner 3,954.25 95,927.94Beatty, S Building Project Administrator 77,354.00Belanger, G Mechanical Technician 4,333.63 75,303.06Berkeley, R Building Inspector II 1,930.49 76,275.05Bonella, D Infrastructure Administrator - IT 85,675.08Braun, G Senior Geomatics Technologist 1,757.78 81,516.22Brehaut, J Community Recreation Coordinator 191.07 84,717.49Brown, D Infrastructure Administrator 86,835.59Burrows, J Supervisor - Solid Waste and Recycling 84,352.36Cain, H Senior Planner - Development Services 1,464.35 91,136.77Carere, W Building Project Administrator 500.00 77,478.25Cittone, M Senior Planner 1,756.70 89,158.75Clark, G Assistant Supervisor - Roads 76,001.82Corletto, L Senior Leadhand - Waterworks 435.42 77,235.17Cross, D Supervisor - Sign and Paint Shop 68.19 84,226.27Cumberland, D Senior Small Engine Technician 77,942.92Curry, S Supervisor - Ornamental Horticulture / Nursery Operations 90,182.31Daitl, B Park Development Officer 664.32 76,649.67Day, J Community Rec Coordinator 1,078.95 76,271.56De Jong, E Supervisor - Underground Utilities Construction 7,538.97 88,407.74Enns, C Utility Operator 3 583.83 81,496.90Ferris, T Leadhand - Mechanical 1,508.94 83,831.40Fisher, G Risk Management and Insurance Specialist 1,024.51 77,956.30Flores, C Leadhand - Painting 68.19 76,404.47Friday, M Supervisor - Facilities Maintenance 2,220.50 84,342.90Gower, C Senior Planner - Urban Design 2,363.93 89,631.20Handy, J Senior Planner - Development Agreements 2,125.95 90,131.48Harris, M Strategic Planning and Communications Advisor 919.52 76,737.86Hicks, J Supervisor - Solid Waste and Recycling 1,067.96 84,237.12Hilchey, K Supervisor - Parks Operations 1,920.70 88,539.82Hill, M Community Development Coordinator 2,207.19 78,354.68Hittos, J Street Cleaning Operator 44.12 76,853.74Hoffmann, H Leadhand - Mechanical 217.70 82,945.46Husband, B Chief Plumbing Inspector 1,859.05 87,430.99Hutchison, S Transportation Planner 680.11 83,810.55Jalonen, C Construction Coordinator 876.49 86,661.58Kaur, S Supervisor - Public Works Support Services 1,018.92 79,785.12Kelbough, R Project Coordinator - Recreation and Community Development 88,457.23Kresse, K Supervisor - Infreastructure Design - Transport 679.86 87,716.11Livelton, T Archivist 770.43 77,659.16Mccaig, M Supervisor - Parks Construction, Irrigation and Capital Projects 2,724.92 89,167.85Mckay, M Assistant Supervisor - Solid Waste 77,638.87Meadows, K Occupational Health and Safety Advisor 1,414.16 78,523.47Miller, M Senior Heritage Planner 1,617.93 89,014.64Milton, B Mechanical Technician 1,519.20 76,486.49Mitchell, L Supervisor - IT Infrastructure 997.09 94,568.30Mitton, J Supervisor - Land Development 215.00 85,486.27Morrical, D Business Analyst 738.37 81,479.74Neff, P Supervisor Infrastructure Planning- Underground Utilities 2,636.40 81,279.97


THE CORPORATION OF THE CITY OF VICTORIA, BC STATEMENT OF EMPLOYEE REMUNERATION AND EXPENSES PAID - 2014


CITY OF VICTORIA I Statement of Financial Information 2014 38


REMUNERATION GREATER THAN

$75,000

Nolin, C Payroll Coordinator 78,622.42O'Hanley, S Assistant Supervisor - Parks 54.93 81,132.58O'Keeffe, L Financial Analyst - Budgets 76,393.74Pakos, G Mechanical Technician - Fire 4,689.80 76,153.38Parker, J Supervisor - Tool Depot 1,986.08 85,496.53Patterson, J Coordinator - Engineering Budgets 1,043.65 77,388.03Pebernat, T Zoning Administrator 2,084.92 77,570.43Pepper, G Asphalt Plant Operator 75,399.76Pigot, L Leadhand - Parks Operations 78,919.47Preston, L Supervisor - Business Solutions 1,387.53 88,365.60Prpich, J Mechanical Technician 769.50 77,165.97Rannankari, J Supervisor - Sidewalks and Concrete 4,314.46 87,720.39Reid, R Super - Fleet Maintenance 187.70 94,575.61Reilly, J Senior Planner - Social Issues 1,254.57 90,397.50Sandhu, H Supervisor - Waterworks and Underground Utilities Maintenance 1,971.98 100,359.02Schmidt, A Leadhand - Welding and Fabrication 3,517.88 78,829.92Shea, M Chief Electrical Inspector 81,588.10Sikstrom, B Senior Planning - Development Services 1,900.73 100,733.78Slanina, L Assistant Supervisor - Concrete 68.34 77,874.23Smith, L Budget and Business Planning Analyst 2,675.55 77,513.24Steele, A Stormwater Management Specialist 795.00 78,690.59Stern, S Land Development Technologist 663.46 77,398.75Sue, M Information Technology Support Supervisor 85,366.89Swindells, R Assistant Supervisor - Water and Underground Utilities Construction 456.67 100,187.37Terlesky, K Infrastructure Administrator - IT 424.00 85,382.53Thornhill, W Supervisor - Building Services 79,164.40Townsend, B Senior Leadhand - Street Cleaning 289.43 88,731.48Turner, N Property Manager 3,025.86 80,109.28Turpin, K Construction Coordinator 693.65 86,764.99Vink, T Assistant Supervisor - Water and Underground Utilities Maintenance 310.00 93,622.18Walsh, E Infrastructure Administrator - IT 40.04 85,561.32Warren, C Infrastructure Administrator - IT 86,285.54Webster, K Utility Maintenance Coordinator 295.00 75,375.29Wevers, D Supervisor Infrastructure Design - Underground Utilities 2,581.31 85,980.88Wilson, K Business Analyst 4,758.67 80,990.31Wilson, L Infrastructure Administrator 1,258.25 84,827.81Wilson, M Senior Planner - Urban Design 90,551.14Young, S Senior GIS Specialist 2,103.32 77,513.24Zamyslicka, J Supervisor - Streets and Bridges 2,095.21 87,888.01Zapp, R Mechanical Technician 117.70 75,196.30

Subtotal CUPE 118,065.80 8,027,273.93

ExemptAnderson, B Director of Sales - Victoria Conference Centre 24,810.69 117,848.24Askham, T Manager - Recreation Programs and Facilities 1,430.95 105,863.66Blokmanis, K Assistant City Solicitor 132,066.18Bruce, P Fire Chief 9,085.89 165,048.72Chow, R Manager - Health and Safety 668.07 104,685.85Day, D Director of Sustainable Planning and Community Development 630.37 180,899.95Dellebuur, B Assistant Director - Transportation and Parking Services 529.79 113,996.66Friars, K Director of Parks, Recreation and Culture 215.00 92,846.62Getty, T Manager - IT Operations 1,312.99 104,547.83Hamilton, K Director of Citizen Engagement & Strategic Planning 1,417.27 158,177.92Harrison, T Director of Human Resources 671.05 121,287.48Hayden, M Manager - Bylaw and Licensing 539.47 102,880.43Hayes, L Event Manager - Victoria Conference Centre $91,254.90





REMUNERATION

GREATER THAN

$75,000

Hennessey, K Manager - Supply Management Services 1,040.79 86,906.76Hudson, A Assistant Director - Community Planning 758.90 113,970.82Husu, I Manager - Parking Services 966.11 97,295.28Jenkyns, J General Manager - Victoria Conference Centre 429.84 211,154.65Johns, R Emergency Program Coordinator 941.52 107,914.60Johnson, J City Manager 11,297.34 192,490.82Jones, R Return to Work Consultant 890.47 91,376.89Kalynchuk, D Director of Engineering and Public Works 4,204.48 176,339.61Lebedynski, M Senior Account Executive - Victoria Conference Centre 22,191.69 88,281.41Lee, D Manager - Waterworks and Underground Utilities- Operations 9,527.94 97,337.69MacDougall, J Assistant Director - Parks 2,279.02 133,469.86Macleod-Shaw, M Assistant City Solicitor 2,220.36 81,189.25Massine, W HR Consultant - Client Services 80,120.00Masters, S Manager - Protocol and Executive Support 300.95 106,436.29Meyer, A Assistant Director - Development Services 1,826.06 131,419.03Myles, D Manager - Streets Operations 3,415.61 105,523.98Nickerson, S Senior Account Executive - Victoria Conference Centre 33,380.24 88,927.99Oberg, G Manager - Supply Management Services 125,193.19O'Connor, E Senior Account Executive - Victoria Conference Centre 22,668.64 89,106.42O'Halloran, J HR Consultant - Learning and Development 97,881.78Olak, S Assistant Director - Human Resources 1,760.50 117,384.86Paine, C Manager - Revenue 4,580.83 104,846.16Palmer, M Chief Information Officer 2,732.93 129,278.29Parkinson, T Event Coordinator - Victoria Conference Centre 85.00 78,952.66Paul, J Manager - Underground Utilities 3,839.32 104,127.71Pitts, L Manager - Land Development and Asset Management 4,338.98 105,011.71Potter, J Manager - Citizen Engagement 1,687.81 90,027.24Robertson, E Assistant Director - Public Works 4,335.56 129,751.75Royle, C Deputy Fire Chief -Administration 8,901.41 124,776.19Schmidt, J Manager - Legislative Services 1,470.99 106,308.40Sifton, L Manager - Parks Planning, Design and Development 2,689.83 89,427.49Smith, E HR Consultant - Client Services 465.98 98,479.19Smith, G Manager - Parks Operations 1,148.77 106,375.93Stark, B Manager- Parks Construction, Arboriculture and Natural Systems 617.77 92,834.23Sturdy, J Assistant Director - Engineering 1,003.18 133,018.81Thompson, S Director of Finance 1,785.51 147,933.37Villanueva, S Manager - Facility and Event Operations - Victoria Conference Centre 1,384.94 117,469.27Westinghouse, L Manager - Accounting 910.51 101,052.71Whipp, C Manager - Facilities 1,458.92 96,449.42Woo, A Assistant Director - Permits and Inspections / Chief Building Official 3,337.39 116,304.86Woodland, R Director of Legislative and Regulatory Services 250.00 182,958.84Zworski, T City Solicitor 207,809.15

Subtotal Exempt 208,437.63 6,474,319.00

Fire

Anderson, C Fire Fighter 1st Class 99,279.35Atherton, L Fire Fighter 1st Class 75.00 100,177.58Atkinson, D Fire Fighter 1st Class (10th yr) 416.04 101,964.78Ayre, R Fire Fighter 1st Class 98,334.35Bateson, G Fire Fighter 1st Class 0.00 98,631.66Batters, G Captain 1,385.35 123,229.72Beattie, C Fire Fighter 1st Class 75.00 98,759.34Beckner, M Fire Fighter 1st Class 99,347.76Bellagente, S Fire Fighter 1st Class (10th yr) 0.00 101,203.53Bicknell, D Battalion Chief - Fire 166.94 141,078.38Birtwistle, G Lieutenant - Fire 1,325.91 118,784.69






REMUNERATION

GREATER THAN

$75,000

Blackwell, D Fire Fighter 1st Class (10th yr) 2,205.46 102,807.83Bourne, M Fire Fighter 1st Class (15th yr) 104,237.53Bradstock, M Battalion Chief - Fire 166.93 142,780.57Bremner, D Fire Fighter 1st Class (10th yr) 75.00 100,636.66Brown, R Fire Fighter 1st Class (15th yr) 109,806.76Carey, D Captain - Fire 123,775.94Carson, S Alarm Dispatch Operator 153.13 83,889.23Charlton, G Assistant Chief - Training and Development - Fire 5,238.44 145,953.69Chunyk, M Fire Fighter 1st Class 996.87 99,538.89Cole, C Fire Fighter 1st Class 75.00 98,148.45Corby, K Fire Fighter 1st Class (10th yr) 101,247.39Cracknell, I Fire Fighter 1st Class (15th yr) 1,889.45 111,060.82Cullen, V Captain - Fire 770.78 125,409.00De Bruin, K Fire Fighter 1st Class (15th yr) 414.17 104,313.23Dixon, G Fire Fighter 1st Class 336.39 98,847.68Durrance, D Fire Fighter 1st Class (10th yr) 996.87 101,803.20Elliott, B Fire Fighter 1st Class 5,211.59 87,572.67Ellis, S Fire Fighter 1st Class (10th yr) 75.00 101,501.37Elvedahl, B Lieutenant - Fire 1,378.44 119,169.30Fair, B Fire Fighter 1st Class 1,333.26 98,937.13Forster, N Fire Fighter 1st Class 97,867.09Fryer, R Fire Fighter 1st Class (10th yr) 805.09 101,972.00Fulton, K Fire Fighter 1st Class 695.50 99,062.59Gidney, C Fire Fighter 1st Class 98,759.62Griffin, A Lieutenant - Fire 375.00 120,629.92Hanley, T Fire Fighter 1st Class (10th yr) 1,880.57 105,334.71Harris, T Fire Fighter 1st Class (15th yr) 788.00 99,580.77Hicke, P Fire Fighter 1st Class 476.21 98,671.04Hoeppner, B Fire Fighter 1st Class (10th yr) 1,899.74 101,106.06Horton, G Fire Fighter 1st Class 93,517.67Humber, G Fire Fighter 1st Class 336.39 98,991.33Hyde, J Fire Fighter 1st Class (10th yr) 75.00 101,892.27Isherwood, R Fire Fighter 1st Class (15th yr) 104,657.01Jones, B Battalion Chief 137,075.60Judge, T Alarm Dispatch Operator 1st Class 89,398.57Kelly, R Fire Fighter 1st Class (10th yr) 996.87 101,067.60Kennell, C Fire Fighter 1st Class (15th yr) 427.75 109,291.48Kirkendale, J Fire Fighter 1st Class (15th yr) 414.17 103,553.50Klatt, R Platoon Captain 129,220.05Kowalyk, P Battalion Chief 166.93 141,296.97Leblanc, A Fire Fighter 1st Class 996.87 101,361.34Leblanc, M Fire Fighter 1st Class 5,211.59 97,183.98Lester, S Fire Fighter 1st Class 5,411.59 100,343.51Loewen, T Fire Fighter 1st Class (15th yr) 2,485.10 108,302.07Long, R Captain - Fire 124,725.12Lund, J Fire Fighter 1st Class 99,058.47Macdonald, B Fire Fighter 1st Class 89,911.33Mackenzie, J Fire Fighter 1st Class 336.39 98,660.03Mackie, K Fire Fighter 2nd Class 80,900.76Mair, S Fire Fighter 2nd Class 78,283.84Mastiliak, M Captain - Fire 537.73 125,758.57Mclachlan, K Alarm Dispatch Operator 1st Class 87,682.83Mcneill, J Fire Fighter 1st Class (15th yr) 110,101.11Mcqueen, S Fire Fighter 1st Class (10th yr) 5,136.60 101,260.22Meeres, C Fire Master Mechanic (10th yr) 1,344.28 122,211.37Meikle, S Captain - Fire Prevention 3,185.83 125,927.46Mitchell, L Captain - Fire 770.78 124,571.03






REMUNERATION

GREATER THAN

$75,000

Mitchell, S Fire Fighter 1st Class (10th yr) 75.00 100,620.53Mokosak, J Fire Fighter 1st Class (15th yr) 100.00 109,630.05Mollberg, D Fire Fighter 1st Class (15th yr) 112,847.83Montgomery, J Fire Fighter 1st Class 89,922.00Moody, W Platoon Captain 770.78 129,044.67Nanninga, K Fire Fighter 1st Class 845.50 98,141.47Newberry, J Fire Fighter 1st Class (15th yr) 339.17 105,686.13Oliver, D Fire Fighter 1st Class 75.00 97,901.12O'Neil, S Fire Fighter 1st Class 99,012.98Ooms, P Fire Fighter 1st Class (10th yr) 102,782.49Pakos, J Fire Fighter 1st Class 75.00 97,731.35Pepper, G Fire Fighter 1st Class (15th yr) 71.42 105,112.51Peterson, D Fire Fighter 1st Class (15th yr) 662.73 108,005.69Phillips, M Fire Fighter 1st Class 751.75 99,096.24Pierson, N Fire Fighter 1st Class (15th yr) 414.17 104,104.60Pohl, O Fire Fighter 1st Class (15th yr) 296.42 113,603.10Rawlins, M Fire Fighter 1st Class (10th yr) 996.87 98,672.43Robertson, M Captain - Fire 1,241.56 125,463.81Rutherford, R Fire Fighter 1st Class 996.87 98,683.25Sabell, M Fire Prevention Inspector 1st Class 1,948.58 102,282.58Schrank, M Captain - Fire 125,876.59Sharpe, M Fire Fighter 1st Class 75.00 97,931.13Shepherd, J Fire Fighter 1st Class 75.00 96,459.46Sherman, L Fire Fighter 1st Class 996.87 99,637.31Sifert, B Lieutenant - Fire Prevention 4,034.13 115,390.11Sims, N Fire Fighter 1st Class (10th yr) 1,227.65 100,450.46Smith, S Assistant Chief - Fire Prevention 2,291.47 139,932.30Spence, G Fire Fighter 1st Class 96,436.71Stark, M Battalion Chief - Fire 144,163.00Stephenson, P Platoon Captain 131,217.96Stringer, C Fire Fighter 1st Class 97,527.86Sulsbury, R Fire Fighter 1st Class (10th yr) 2,242.60 102,346.29Taylor, G Fire Fighter 1st Class (15th yr) 127.53 113,646.10Thom, I Fire Fighter 1st Class (10th yr) 1,128.65 101,605.61Thompson, T Fire Fighter 1st Class (15th yr) 466.92 104,836.99Verch, C Fire Fighter 1st Class (15th yr) 105,820.47Ward, C Fire Fighter 1st Class (10th yr) 101,549.92Williams, H Fire Fighter 1st Class 75.00 98,486.76Wilson, J Fire Fighter 1st Class (10th yr) 468.70 102,226.56Winkler, B Fire Fighter 1st Class 75.00 98,443.62Zigay, J Platoon Captain - Fire 129,888.19

Subtotal Fire 82,460.34 11,653,635.60

The International Brotherhood of Electrical Workers (IBEW), Local 230

Galisky, D Electrical Foreman 2,979.00 85,344.47Heagle, B Wireman - Electrical 507.94 82,045.18Hearst, M Sub-Foreman Instrumentation Technician 947.47 86,170.11Mackay, D Instrumentation Technician 673.55 75,268.20Mitchell, B Sub-Foreman Electronics Technician 720.02 94,403.93Noseworthy, N Wireman - Electrical 602.59 75,422.48Slanina, M Wireman - Electrical 621.79 78,141.42

Subtotal IBEW 7,052.36 576,795.79






REMUNERATION

GREATER THAN

$75,000

The United Brotherhood of Carpenters and Joiners of America (UBCJ), Local 1598

Larkey, S Carpenter - Supervisor 87,569.09Marshall, S Carpenter - Journeyman 68.19 75,846.88

Subtotal UBCJ 68.19 163,415.97

SUBTOTAL REMUNERATION AND EXPENSES OVER $75,000 416,084.32 26,895,440.29

REMUNERATION AND EXPENSES UNDER $75,000 171,812.32 31,014,578.40

TOTAL NOT INCLUDING POLICE 587,971.64$ 57,910,018.69$

EMPLOYER PORTION PAID TO RECEIVER GENERAL, EI AND CPP 4,138,266.44$ (City and Police)

There were nine severance agreements under which payment commenced between The Corporation of the City of Victoria and its non-unionized employees during fiscalyear 2014.

These agreements represented 67.5 months of compensation.


The Provincial Government has instructed all organizations covered by the Financial Information Act (FIA) not to publish remuneration and expenses for employees of municipal police boards.


Administrator

Text Box

THE CORPORATION OF THE CITY OF VICTORIA, BC STATEMENT OF EMPLOYEE REMUNERATION AND EXPENSES PAID - 2014 POLICE DEPARTMENT


STATEMENT OF COUNCIL REMUNERATION AND EXPENSES PAID - 2014

COUNCIL MEMBER EXPENSES REMUNERATION

Helps, Lisa 647.27$ 43,797.97$

Alto-Bond, Marianne 285.00 39,933.08

Coleman, Christopher 7,530.54 39,886.08

Isitt, Benjamin 3,622.42 39,886.08

Madoff, Pamela 35.00 39,886.08

Thornton-Joe, Charlayne 2,526.64 39,886.08

Young, Geoffrey 39,886.08

Gudgeon, Shellie 37,278.16

Loveday, Jeremy 665.95 2,607.91

Fortin, Dean 5,861.08 93,195.14

Lucas, Margaret 380.95 2,607.91

TOTAL 21,554.85$ 418,850.57$


michelles

Typewritten Text

GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM

PROPERTY TAXES TOTAL

5th (BC) Field Regiment, RCA $ 104.10$ $ 104.10$ African Heritage Association of Vancouver Island 2,000.00 2,000.00Aids Vancouver Island/Victoria Cool Aid Society 31,238.28 31,238.28Anawim Companions Society 3,597.63 3,597.63Anglican Synod of the Diocese of BC 75,998.25 75,998.25Art Gallery of Greater Victoria 7,500.00 7,494.70 66,513.07 81,507.77Arthritis Society 20,257.84 20,257.84Attractions Victoria 15,000.00 15,000.00Ballet Victoria Society 5,000.00 5,000.00Bayanihan Community Centre 2,897.35 2,897.35BC Accordion Society 1,500.00 1,500.00BC Dom Operations Canadian Forces 686.18 686.18 GCPE 125.38 125.38BC Muslim Association 17,997.94 17,997.94BC Society for the Prevention of Cruelty to Animals 34,437.38 34,437.38Beacon Community Services 30,000.00 28,294.57 58,294.57Belfry Theatre Society 30,230.16 30,230.16Bioregional Education Association 4,322.82 4,322.82Bipolar Disorder Society of British Columbia 6,500.00 6,500.00Bishop of Victoria 98,628.03 98,628.03Black Hat Building (Heritage) 58,349.99 58,349.99Blue Bridge Theatre Society 11,801.72 11,801.72Boys' and Girls' Club of Greater Victoria 25,279.62 25,279.62 Youth Council 20,000.00 20,000.00British Motor Car Club 105.10 105.10Burnside Gorge Community Association 77,958.00 422.68 78,380.68Canadian Cancer Society BC and Yukon Division 49,276.91 49,276.91Canadian Mental Health Association 409.12 409.12Canadian Red Cross Society 50,728.60 50,728.60Capital Mental Health Association 30,472.11 30,472.11Casa Maria Emergency Housing Society 2,627.83 2,627.83Centennial United Church 13,085.93 13,085.93Central Baptist Church 14,265.76 14,265.76Central Middle School 300.00 300.00Chinese Consoldiated Benevolent Association 2,214.61 16,561.51 18,776.12Chinese Settlement House Building (Heritage) 11,011.54 11,011.54Church of God in Victoria, The-Maplewood Gospel Hall 4,837.10 4,837.10Church of Jesus Christ of Latter Day Saints 12,934.94 12,934.94Church of Our Lord 13,668.28 13,668.28Church of Truth - Community of Conscious Living 3,412.98 3,412.98Churchill Building (Heritage) 56,139.72 56,139.72Clover Point Anglers' Association 2,488.04 2,488.04CNIB BC-Yukon Division 31,695.29 31,695.29Community Arts Council of Greater Victoria 3,000.00 975.23 3,975.23Community of Christ Inc 2,359.62 2,359.62


THE CORPORATION OF THE CITY OF VICTORIA, BC STATEMENT OF GRANTS PAID - 2014

michelles

Typewritten Text

michelles

Typewritten Text

GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM


Community Social Planning Council of Greater Victoria 24,090.00 24,090.00Congregation Emanu-El 1,211.32 1,211.32Cook St Village Activity Centre Society (New Horizons) 40,000.00 40,000.00Cornerstone Christian Fellowship 7,261.32 7,261.32Craigdarroch Castle Historical Museum Society 93,903.98 93,903.98Creatively United for the Planet Society 5,000.00 1,260.10 6,260.10Cridge Centre for the Family 30,280.59 30,280.59 Greater Victoria 20,200.00 20,200.00Dart Coon Club of Canada 209.93 209.93Dogwood Building (Heritage) 151,002.93 151,002.93Downtown Residents' Association 3,454.00 3,454.00Downtown Victoria Business Association 292.67 6,778.60 7,071.27Earth Walk Committee 1,144.96 1,144.96Esquimalt High School 300.00 300.00EVTA of BC 104.10 104.10Fairfield Community Association 26,869.00 26,869.00Fairfield Community Place 74,340.00 74,340.00Fairfield Gonzales Community Association 16,025.00 16,025.00Fairfield United Church 3,615.96 3,615.96Fairway Gorge Paddling Club 183.96 183.96Fan Tan Entertainment Inc (Canada Day) 141.50 141.50Fernwood Community Association 6,129.50 7,486.97 13,616.47Fernwood Community Association (Heritage) 1,505.46 1,505.46Fernwood Neighbourhood Resource Group Society 55,722.50 678.77 56,401.27Fire Chiefs' Association of BC 52.55 52.55Fire Fighters' Burn Fund of Greater Victoria 1,970.87 1,970.87First Baptist Chuch 2,512.67 2,512.67First Church of Christ Scientist 9,788.78 9,788.78First Metropolitan United Church 21,443.65 21,443.65First Open Heart Society of BC Inc 2,717.21 2,717.21Flamenco de la Isla Society 2,000.00 2,000.00Franciscan Friars of Western Canada 4,089.23 4,089.23Friends Uniting for Nature Society 6,000.00 6,000.00George Jay Elementary School 300.00 300.00Gerenska, M and Karagiozov, K (Secondary Suite) 5,000.00 5,000.00Girl Guides of Canada Southern Vancouver Island 5,662.95 5,662.95Glad Tidings Pentacostal Church 64,494.65 64,494.65Glenlyon-Norfolk School Society 41,028.26 41,028.26Go Rowing and Paddling Association of Canada 231.43 11,156.53 11,387.96Good Shepherd Lutheran Church 2,750.03 2,750.03Governing Council of the Salvation Army in Canada 67,551.07 67,551.07Grace Evangelical Lutheran Church 15,788.09 15,788.09Greater Victoria Bike to Work Society 2,500.00 84.54 2,584.54Greater Victoria Chamber of Commerce 50,000.00 183.65 50,183.65Greater Victoria Citizens' Counselling Centre 12,151.21 12,151.21



GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM


Greater Victoria Coalition to End Homelessness 100,000.00 100,000.00Greater Victoria Festival Society 16,195.00 13,305.59 29,500.59Greater Victoria Film Commission 45,000.00 45,000.00Greater Victoria Housing Society 10,283.40 10,283.40Greater Victoria Performing Arts 500.00 500.00Greater Victoria Rental Development Society 33,616.57 33,616.57Greater Victoria Volunteer Society 11,500.00 11,500.00Greater Victoria Women's Shelter Society 8,030.97 8,030.97Gurdwara Singh Sabha Society of Victoria 14,970.07 14,970.07Healing Cities Institute Society 6,000.00 6,000.00Hero Work Program 416.58 416.58Hotel Rialto Building (Heritage) 91,214.70 91,214.70Howes, Christi May (Secondary Suite) 5,000.00 5,000.00Hudson Building (Heritage) 159,256.08 159,256.08India Canada Cultural Association 3,000.00 3,000.00InnovativeCommunities.Org Foundation 4,755.12 4,755.12Inter-Cultural Association of Greater Victoria 5,000.00 5,000.00Intrepid Theatre Company 18,000.00 1,049.80 19,049.80Ironmonger, Peter G (Secondary Suite) 5,000.00 5,000.00Island Corridor Foundation 20,908.53 20,908.53Island Equipment Owners Association 5,755.93 5,755.93James Bay Community Project 10,000.00 10,000.00James Bay Community School Centre 53,286.34 53,286.34James Bay Health and Community Services Society 29,316.13 29,316.13James Bay Neighbourhood Association 3,506.66 3,506.66James Bay New Horizons 63,436.00 63,436.00James Bay United Church 12,586.32 12,586.32John Howard Society of Victoria 5,483.58 5,483.58Jubilee Congregation of Jehovah's Witnesses 3,985.90 3,985.90Kaleidoscope Theatre Productions Society 5,000.00 5,000.00Kalghidhar Shromani Society 2,316.24 2,316.24Kenny, Patrick and Robertson, Heather (Secondary Suite) 5,000.00 5,000.00Keystone Victoria Christian Ministries Inc 2,275.32 2,275.32Khalsa Diwan Society of Victoria 12,211.42 12,211.42Kiwanis Club of Victoria 9,483.43 9,483.43Knights of Columbus 105.10 105.10Lansdowne Middle School 300.00 300.00Laren Society 4,898.13 4,898.13Learning Disabilities Association of BC 5,000.00 5,000.00Leiser Building (Heritage) 76,994.42 76,994.42LifeCycles Project Society 8,000.00 8,000.00M.A.C. Farrant 5,000.00 5,000.00Maharishi Age of Enlightenment School Society 1,137.66 1,137.66Margaret Jenkins Elementary School 300.00 300.00Maritime Museum 20,000.00 20,000.00McCafrey, Sean L (Secondary Suite) 5,000.00 5,000.00



GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM


Morley's Soda Factory Building (Heritage) 11,140.57 11,140.57Move Adapted Fitness and Rehabilitation Society of BC 52.55 52.55Multiple Sclerosis Society of Canada 31,614.64 31,614.64Mustard Seed Street Church 12,948.04 12,948.04North Jubilee Neighbourhood Association 2,288.00 2,288.00North Park Community Association 78.85 78.85North Park Neighbourhood Association 5,988.00 5,988.00Oak Bay Gospel Assembly 5,598.27 5,598.27Oaklands Chapel 522.66 3,899.14 4,421.80Oaklands Community Association 78,259.00 2,367.28 80,626.28Oaklands Elementary School 300.00 105.10 405.10Old Carriage House Parking Ltd, The (Heritage) 31,721.80 31,721.80Open Door Spiritualist Church 1,415.94 1,415.94Open Space Arts Society 26.28 9,099.96 9,126.24Oriental Hotel Building (Heritage) 55,289.70 55,289.70Our Place 25,000.00 25,000.00Pacifica Housing Advisory Association 27,440.27 27,440.27Palladian, The (Heritage) 46,409.35 46,409.35Pandora Arts Collective 7,500.00 7,500.00Parkdale Evangelical Free Church 2,601.07 2,601.07Passion for Tango Society 1,000.00 1,000.00Pentecostal Assemblies Of Canada 3,959.71 3,959.71Phoenix Human Services Association 10,928.02 10,928.02Prior Building (Heritage) 71,607.57 71,607.57Quadra Elementary School 300.00 300.00Quadra School Parent Advisory Council 8,292.00 8,292.00Quadra Village Community Centre 53,497.00 282.29 53,779.29Recreation Integration Victoria 29,435.00 29,435.00Redeemed Christian Church of God 1,776.06 1,776.06Religious Society of Friends 5,598.35 5,598.35Renaissance Building (Heritage) 42,661.52 42,661.52Rockland Community Association 2,618.00 2,618.00Rogers Chocolates Building (Heritage) 7,083.72 7,083.72Royal and McPherson Theatre Society 115,221.40 115,221.40Royal Roads University 131.38 131.38Royal Victoria Yacht Club 2,506.15 2,506.15Ryder Hesjdal's Tour de Victoria 16,823.85 16,823.85Saint Germain Foundation Of Canada (Victoria Branch) 2,831.87 2,831.87Saint Sophia Parish of the Russian Orthodox Church 2,790.95 2,790.95Scouts Canada 2nd Fort Victoria Group 8,070.34 8,070.34Seventh-Day Adventist Church 2,250.77 2,250.77Shekinah Homes Society 3,521.65 3,521.65Sierra Club BC 351.36 351.36Silver Threads Service 270,682.86 270,682.86Sir James Douglas Elementary School 300.00 300.00Societe Francophone de Victoria, La 4,000.00 4,000.00



GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM


Society of Friends of St Ann's Academy 7,500.00 7,500.00Society of St Vincent de Paul Vancouver Island 39,746.81 39,746.81South Jubilee Neighbourhood Association 1,643.00 1,643.00South Park Elementary School 300.00 300.00South Park School PAC 52.55 52.55SportHost 7,500.00 7,500.00St Andrew's Presbyterian Church 20,895.28 20,895.28St John Ambulance 2,250.00 2,250.00St John Court Society 7,235.19 7,235.19Suddenly Dance Theatre Society 13,500.00 13,500.00Terry Fox Foundation 1,085.81 1,085.81Theatre Inconnu 7,500.00 7,500.00Theatre SKAM 4,000.00 4,000.00Times Colonist Cycling Festival 1,723.36 1,723.36TLC (The Land Conservancy) of BC 22,748.56 22,748.56Tourism Victoria 47,500.00 47,500.00Tweed Ride Victoria 1,128.48 1,128.48Ukrainian Catholic Eparchy of the New Westminster 3,028.30 3,028.30United Way of Greater Victoria 19,324.99 19,324.99Unity Church of Victoria 2,568.69 2,568.69University of Victoria -Faculty of Graduate Studies 6,750.00 6,750.00UrbaCity Challenge 208.22 208.22Vancouver Island Addiction Recovery Society 1,814.45 1,814.45Victoria Advanced Technology Council 22,500.00 22,500.00Victoria African and Caribbean Cultural Society 472.50 472.50Victoria AM Association 2,000.00 2,000.00Victoria Association for Community Living 5,961.78 5,961.78Victoria BC SKA Society 7,000.00 621.68 7,621.68Victoria Brain Injury Society 5,800.00 5,800.00Victoria Chinese Alliance Church 2,479.93 2,479.93Victoria Chinese Presbyterian Church 8,110.94 8,110.94Victoria Civic Heritage Trust 523,470.00 523,470.00Victoria Compost Education Centre 13,530.00 336.80 13,866.80Victoria Conservatory of Music 2,000.00 72,786.26 74,786.26Victoria Cool Aid Society 4,675.00 7,454.46 12,129.46Victoria Curling Club 49,330.67 49,330.67Victoria Cycling Series 2,158.52 2,158.52Victoria Django Society 1,000.00 1,000.00Victoria Dragon Boat Festival Society 1,588.28 1,588.28Victoria Filipino Canadian Association 105.12 105.12Victoria Foursquare Gospel Church of Canada 1,383.20 1,383.20Victoria Heritage Foundation 191,621.23 191,621.23Victoria High School 300.00 300.00Victoria Highland Games Association 5,500.00 1,299.34 6,799.34Victoria Hospice Foundation 105.12 105.12Victoria Hospitality Award Program 950.00 950.00



GRANTS 2014 GRANTS

CITY IN-KIND

SERVICES

EXEMPTION FROM


Victoria Immigrant and Refugee Centre Society 1,000.00 1,000.00Victoria Independent Film and Video Festival Society 11,000.00 11,000.00Victoria International Buskers Festival Society 9,000.00 2,490.79 11,490.79Victoria International Chalk Art Society 2,000.00 746.26 2,746.26Victoria International Running Society 6,025.00 6,025.00Victoria Jazz Society 17,000.00 2,381.21 19,381.21Victoria Marathon Society 28,922.43 28,922.43Victoria Military Music Festival Society 3,200.00 3,200.00Victoria Native Friendship Centre 153.15 23,400.21 23,553.36Victoria Pride Society 2,000.00 4,172.18 6,172.18Victoria Sexual Assault Centre Society 7,849.89 7,849.89Victoria Shambhala Centre 2,119.81 2,119.81Victoria Single Parent Resource Centre Society 8,925.22 8,925.22Victoria Symphony Society 11,500.00 8,771.61 20,271.61Victoria Theatre Guild and Dramatic School 22,138.32 22,138.32Victoria Truth Centre Inc 27,287.46 27,287.46Victoria West Community Association 86,285.00 159.00 86,444.00Victoria West Elementary School 300.00 300.00Victoria Women in Need Community Cooperative 10,457.56 10,457.56Victoria Women's Sexual Assault Centre 772.63 772.63Victoria Women's Transition House Society 14,124.77 14,124.77Victoria Youth Empowerment Society 17,000.00 7,124.05 24,124.05Wilson Dalby/Mc and Mc Building (Heritage) 164,435.36 164,435.36Wilson, Deborah and Hawthorn, Thomas (Secondary Suite 5,000.00 5,000.00World Fisheries Trust 4,775.00 4,775.00YM/YWCA of Greater Victoria 81,847.28 81,847.28

TOTAL 2,444,021.09$ 124,098.77$ 3,049,714.51$ 5,617,834.37$




STATEMENT OF ACCOUNTS PAID - 2014

IN EXCESS OF $25,000

NAME AMOUNT

A T Malcolm and Associates 32,520.00$

Aardvark Pavement Marking Services 68,761.94

Access Records and Media Management Ltd 99,255.16

Achinback Industries 25,974.03

Acklands Grainger Inc 58,850.55

Acme Supplies Ltd 169,662.06

Active Network 27,669.08

Aecom Canada Ltd 139,548.70

Air Canada 50,847.67

All Ways Towing 35,838.01

Alpha Paint and Auto Body Ltd 26,940.69

Alpha Roofing and Sheet Metal Inc 43,196.48

Andrew Sheret Ltd 162,359.26

Aon Reed Stenhouse Inc 458,667.00

Applied Geologics Inc 269,492.89

Aris Bobcat and Trucking Ltd 186,839.96

Atomic Crayon Web Development Ltd 72,850.09

Avalon Mechanical Consultants 44,095.41

Baker Sage 181,191.38

Ball Superior 27,910.28

Bartlett Tree Experts 129,998.93

BC Hydro 1,807,572.58

BC Life and Casualty Company 27,129.34

BC Ferry Services Inc 31,121.77

Bee Clean Building Maintenance 175,429.17

Bell Canada 419,174.37

Belltech Systems Ltd 27,072.77

Black Press Group 29,592.10

Burns Angela 25,704.00

Butler Brothers Supplies Ltd 307,154.58

Campbell Construction Ltd 105,528.74

Canada Post Corporation 29,874.94

Canada Ticket Inc 64,984.78

Canadian Corps Of Commissionaires 1,934,735.67

Canem Systems Ltd 49,087.13

Capital City Paving Ltd 127,722.54

Capital Regional District 681,011.49

CGI Information Systems 36,750.00

Charles Bates 30,150.00

Charter Telecom Inc 118,048.96

Chevron 1,049,061.12

Chew Excavating Ltd 1,513,332.86

City of Vancouver 65,392.16

Cityspaces Consulting Ltd 60,047.74

Cloverdale Paint and Paper 25,686.34





NAME AMOUNT

Coast Industrial Parts Ltd 37,866.54

Coast Pipeline 96,347.22

Columbia Fire and Safety Ltd 161,827.89

Columbia Fuels 39,466.18

Commercial Lighting Products Ltd 29,963.01

Commercial Truck Equipment Corp 58,011.38

Compugen Systems Ltd 143,016.43

Coriolis Consulting Group 66,841.94

Corix Water Products 720,892.46

Corporation Of The District Of Saanich 68,359.23

CPS (Canada) Ltd 55,571.73

CRD Water Supply 8,357,497.75

CREST 570,899.95

Criterion Communications Inc 26,714.74

Cunningham and Rivard Appraisals 26,252.63

De Armond Management Ltd 80,264.55

Datafix 33,180.00

Davey Tree Services Ltd 83,654.91

Dekra Lite 30,130.46

Dell Canada Inc 27,034.11

Dentons Canada Llp 108,053.79

Derek Chow 26,325.00

District of Sooke 36,750.00

Domcor Health Safety and Security Inc 437,665.88

Don Mann Excavating Ltd 45,010.94

Dreamseat 57,588.55

Duncan Electric Motor Ltd 31,477.01

Duron Pacific Restorations Ltd 31,500.00

Durwest Construction Management Inc 294,861.48

E H Emery Electric Ltd 68,411.42

Econolite Canada Inc 42,664.80

Edgar and Miner Floor Coverings 30,744.00

Eecol Electric Ltd 157,634.10

Elevate Consulting 42,884.64

Ellice Recycle Ltd 150,628.34

EMCO Corporation Water Works 70,717.51

Enviro Vac 37,922.43

Esri Canada 36,843.45

Event Service Production 38,800.65

Expedite Transcription Services Inc 26,987.79

Fairmont Empress 3,710,357.43

Fantan Entertainment Inc 236,250.00

Farmer Construction 40,023.62

Farris Vaughan Wills and Murphy 27,519.13

Fastenal Canada 26,391.77

FDM Software Ltd 84,582.11





NAME AMOUNT

Fineline Road Marking Ltd 44,424.80

Footprints Security Patrol Inc 33,753.49

Fortis BC 404,535.06

Fortran Traffic Systems Ltd 29,845.31

Four Seasons Fire Prevention Services Ltd 37,020.36

Four Star Waterworks 42,500.63

Fred Surridge Ltd 92,381.38

Freeman Audio Visual Canada 359,716.31

Friesen Don 51,045.54

Future Shop 25,273.60

G & E Contracting Ltd 76,373.36

Gall Legge Grant & Munroe Llp 34,456.28

Gibson Waterworks Supply Inc 27,213.76

Glen Oak Ford Sales Ltd 54,775.92

Godine Jeffrey 47,124.00

Golder Associates Ltd 107,842.15

Canadian Police College 28,060.52

Granicus Inc 25,557.40

Graphic Office Interiors Ltd 271,331.40

Greater Victoria Public Library 4,379,537.02

Greater Victoria School Board 46,680.72

Green Roots Play Equipment Inc 49,838.25

Guillevin International 40,321.05

Greater Victoria Labour Relations Association 87,570.01

GWG Rentals Vancouver Island 56,319.42

H Two X Contracting Ltd 88,831.21

Habanero Consulting Group 89,126.96

Hammertime Bobcat Services Ltd 164,062.42

Harris Oceanside Chevrolet Buick GMC Ltd 79,353.80

Harris Victoria Chrysler 88,043.36

HCMA Architecture & Design 26,383.36

HD Supply 31,360.00

Hemmera 95,995.36

Hewlett Packard Financial Services 52,582.11

Houle Electric Ltd 337,110.20

Hub Parking Technology 135,466.80

Husky Oil Marketing Co 27,928.49

Hydro Force Excavating 32,987.50

IBM Canada Ltd 163,641.65

ICBC 325,746.00

IGI Resources 140,591.65

Individual Dry Cleaners 91,531.62

Inland Kenworth Parker Pacific 71,724.18

Innovative Traffic Solutions Inc 29,340.01

Innovyze Inc 36,817.50

Insight Canada Inc 27,342.78





NAME AMOUNT

Insituform Technologies Ltd 1,649,526.19

Integral Group Consulting BC LLP 54,483.00

Integro Canada Ltd 422,557.00

InterprovIncial Traffic Services Ltd 25,217.08

IPI Tech Inc 39,160.04

Island Applicators Ltd 266,748.82

Island Asphalt Ltd 1,524,100.23

Island Business Print Group Ltd 32,492.92

Island Key Computer Ltd 270,139.22

Island Temperature Controls Ltd 52,882.78

Island Tents and Events 32,811.38

Itexpress Direct Inc 88,964.40

JB Group 25,439.27

Jensen Group Architect 68,932.29

JR Huggett Co 123,126.61

Justice Institute of BC 188,955.94

K Bro Linen Systems Inc 28,498.59

Kal Tire 67,364.17

Kerr Controls Inc 140,290.65

Kerr Wood Leidal 868,704.85

Keynote Consulting Ltd 33,640.33

Knappett Projects Inc 248,618.41

KPMG LLP 55,125.00

Lafrentz Road Marking 78,608.71

Lawson Products 26,083.41

Levelton Consultants Ltd 34,248.85

LGF Environmental Services Ltd 25,945.50

Liesch Interiors Ltd 71,993.55

Lloyd Libke Law Enforcement Sales Inc 54,264.00

Lombard Precast Inc 129,669.20

Longview Systems 80,122.72

Lordco Parts Ltd 38,824.87

Low Hammond Rowe Architects Inc 88,976.97

Mawson Gage Associates (1998) Ltd 25,509.72

Maximum Express 35,529.78

Mcraes Environmental Services Ltd 347,881.03

MD Charlton Co Ltd 92,217.31

Metro Motors Ltd 61,796.00

Microserve 30,329.05

Microsoft Corporation 279,255.47

Mike Telus 163,465.80

Minister Of Finance 228,563.49

MMM Group Ltd 1,843,841.52

Monk Office Supply Ltd 241,063.47

Morrison Hershfield 95,382.55

Motion Canada 41,378.17





NAME AMOUNT

Municipal Insurance Association 1,083,571.62

Musicians Association of Victoria and the Island 35,890.06

Nai Commercial Victoria Inc 100,045.67

Napa Auto Parts 47,169.96

National Concrete Accessories 65,766.30

NCIX.Com 43,582.97

NEC Canada Inc 30,250.43

North Star Parking Services Ltd 59,917.08

North West Environmental Group Ltd 52,366.09

Northridge Equipment Ltd 607,699.07

Nova Pole International Inc 86,307.77

Nu Gro Ltd 42,007.84

Oak Bay Police Department 70,789.00

Oakcreek Golf and Turf Inc 25,182.88

Odell Slinger Service 108,820.03

Oracle Canada ULC 146,297.30

Orkin Canada 39,737.23

P & R Western Star Trucks 491,464.18

Paladin Security Systems 34,491.79

Parker Pacific Equipment Sales 381,128.16

Parktoria Technologies Ltd 458,640.50

Passportparking Inc 120,000.00

PCL Constructors Westcoast Inc 13,762,602.23

Peterson Commercial Property Management 95,369.58

Pitneyworks 246,400.00

Polecom Structures Inc 68,931.52

PR Bridge Systems Ltd 87,777.15

Primecorp 265,765.38

Protex Fence Services 188,895.01

Provincial Capital Commission 101,013.00

Quantum Murray LP 40,738.08

Quattro Lighting Inc 80,424.75

Queens Printer 76,585.54

Questica Inc 36,580.58

QV Cafe and Bakery 25,723.55

R Nicholls Distributors Inc 39,125.58

Radio Works 125,221.34

Ralmax Developments Ltd 31,786.18

Raylec Power Ltd 54,854.41

RCAP Leasing Inc 47,070.51

RDH Building Engineering Ltd 31,187.60

Receiver General for Canada 248,841.50

Richlock Rentals Ltd 42,346.38

Ripple Rock Consulting 72,558.62

Ripple Rock Engineering 38,441.16

Rob Tournour Masonry Ltd 31,808.97





NAME AMOUNT

Rogers AT & T Wireless 61,673.93

Rollins Machinery Ltd 33,604.34

Royal Canadian Mounted Police 33,721.92

Royal Victoria Security 364,189.07

Ryzuk Geotechnical 106,678.22

Shaw Cable 58,181.04

Shelias Farm Parts 29,551.28

Sherwin Williams 28,581.67

Sigma Safety Corp 50,823.93

Simpson Controls Ltd 30,803.11

Slegg Lumber Ltd 113,143.07

Snc Lavalin Inc Environmental Division 33,773.15

South Island Sign Services 77,358.44

Southern Railway of Vancouver Island Ltd 25,274.94

Spectrum Marketing Corporation 49,075.50

Stanley Security Solutions 35,057.90

Stantec Architecture Ltd 117,838.64

Stantec Consulting Ltd 196,628.90

Stewart Mcdannold Stuart 178,715.31

Story Construction Ltd 64,512.17

Summa Inc 26,725.29

Summit Mechanical Systems Ltd 46,016.90

Suncorp Valuations 26,909.83

Suttle Recreation Inc 137,172.14

Tech Mechanical Systems Ltd 58,368.83

Tedford Overhead Doors Ltd 26,492.84

Teliphone Navigata-Westel 26,899.54

Telus 520,357.66

Tempest Development Group 225,360.33

Terraworx Landscape Contracting Inc 132,694.12

Think Communications Inc 81,985.71

Thyssenkrupp Elevator Victoria 61,245.81

Times Colonist 107,287.15

Tourism Victoria 39,480.00

Tower Fence Products Ltd 27,468.59

Township of Esquimalt 72,482.84

Trane Canada 41,570.63

Trenchless Solutions Inc 121,044.56

Triad Sign Ltd 50,640.80

Trio Ready Mix Victoria Ltd 165,241.55

Turnbull Construction Services Ltd 59,995.44

Union of BC Municipalities 83,157.04

United Engineering Ltd 70,874.53

Unitrend Plastics Manufacturing Ltd 41,028.29

Unity Business Machines 30,184.90

Universal Sheet Metal Ltd 95,833.34





NAME AMOUNT

Urban Systems 52,785.74

Valley Traffic Systems Inc 28,831.37

VFA Canada Corp 31,004.96

VI Steel Inc 36,092.70

Victoria Animal Control Services Ltd 443,258.05

Victoria Fish and Game 45,071.25

Victoria Materials Depot 752,541.93

Victoria Native Friendship Centre 32,646.55

Vintage Woodworks Inc 47,938.81

VP Systems 41,648.81

Waste Management 39,757.20

Web Express Printing Inc 34,302.24

Wee Bee Hauling and Services Ltd 46,620.00

Wesco Distribution 75,649.98

West Bay Mechanical Ltd 304,559.80

Westburne Electric 44,435.13

Western Equipment 64,176.86

Western Turf Farms Ltd 35,224.84

Westjet 25,447.32

Westvac Industrial Ltd 103,374.31

Wheaton Chevrolet Buick Cadillac GMC 37,270.74

Wille Dodge Chrysler Ltd 53,302.76

WSP Canada Inc 87,241.85

Young Anderson 53,786.46

Total $25,000 or More 73,232,268.08

Total Under $25,000 5,633,177.30

Grand Total 78,865,445.38$


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