city of kimberley annual... · 2019. 6. 3. · on behalf of your city council and our staff, i am...

City of Kimberley 2014 Annual Report & Financial Statements

Kimberley, BC, Canada | Kimberley.ca

What’s Inside?Message from Mayor McCormick........................................................ 1

Mission Statement and Guiding Principles........................................ 2

Council, Committees and Appointments........................................... 3-4

Who we are................................................................................................ 5

Department Listing.................................................................................. 62014 Organizational Chart..................................................................... 7

Department Reports:Message from the Chief Administrative Officer (CAO).............• 8Corporate Administration Services................................................• 9Economic Development Services..................................................• 16

Finance Services................................................................................• 23

Fire Services.......................................................................................• 32

Operations & Environment Services.............................................• 37

Parks, Recreation & Facilities..........................................................• 43

Planning Services..............................................................................• 47

Police Services...................................................................................• 53

Strategic Goals & Priorities 2015-2018................................................ 58

Appendices:

Statement of 2014 Property Tax Exemptions..............................• 60

Consolidated Financial Statements...............................................• 63

Strategic Community Investment Funds (SCIF) and Progress •Report...................................................................................................

87

2014 Supplementary Statements..................................................• 88

** All pictures are and remain the property of the City of Kimberley unless otherwise stated.

Message from the MayorOn behalf of your City Council and our staff, I am excited to present the 2014 Annual Report. The purpose of the Annual Report is to summarize the major activities and accomplishments that occurred throughout the preceding year. Annual reports are intended to give taxpayers, residents and other interested people information about our activities and financial performance. It is the biggest projects – and typically the most expensive, that get the lion’s share of attention. However, the various City departments execute on a work plan that includes the less visible day to day operations of the City. This includes capital projects for things like sewer and water, as well as maintenance of our many buildings, recreational facilities and roads. This Annual Report is an opportunity to see exactly what we have accomplished.

Some highlights for 2014: • Construction of the SunMine® was substantially completed in 2014. Designed to deliver 1.05 megawatts of power, the SunMine® can power up to 200 homes. Once it proves the various assumptions we have made surrounding the business case, it makes sense to expand the facility for broader use within our community.

• Despite most of our economic indicators being flat in 2014, there is a sense of optimism in the business community and tourism activity has been good. We seem to be stuck on a dozen new homes being built each year, but homes for resale and rentals are strong. Work is underway to broaden regional economic activity, particularly with Cranbrook.

• In 2014, Council approved a five year prioritized plan for capital projects. This is the first time that there has been a forward plan for projects that are fully funded. This will give us more flexibility to evaluate and position new projects as they arise.

• Infrastructure renewal is a hot topic that usually stops at the money wall. In 2014, Council made a decision to increase utility rates so that revenue from utilities is greater than the depreciation of those assets. In doing so, we have stopped the deficit from increasing and assure the long term health of these very critical assets.

The November 15th municipal election produced a new Council that is committed to communicating more effectively. It is also focused on our financial sustainability by finding new revenue and spending your tax dollars prudently. I look forward to reporting on the impact and results in the 2015 Annual Report.I trust that you will find the 2014 Annual Report informative. Please do not hesitate to let us know how we are doing!

Best regards, Mayor Don McCormick

Page 1

MISSION STATEMENT The City of Kimberley will enhance the quality of life for residents and the experience of visitors by providing and advocating for community services, and by acting as a catalyst and partner in the development of the City and the region.

COMMUNITY VISION - The Vision Statement below is meant to broadly encompass the Vision for the City of Kimberley as desired and expressed by its citizens. Kimberley is a sustainable community where residents enjoy an outstanding quality of life, in harmony with nature and each other.

VALUES - Our values define how we believe we must strive to behave in order to live our Mission and achieve our Vision of becoming a sustainable community.

The Mayor, Councillors and all employees commit to: • Being responsive and accountable to residents• Involving residents in the governance of their community• Respecting diverse views and promoting harmony• Providing visionary, proactive and principled leadership• Placing the well-being of the community at large above special or personal interests• Making decisions and taking action fairly and consistently, and in accordance with the Vision, Goals and Strategic Priorities• Conducting themselves professionally and ethically at all times• Managing the affairs of the municipality openly and transparently• Ensuring that all city operations are necessary, effective, efficient, and sustainable• Supporting beneficial, well-planned and sustainable community development• Using the City’s human, financial and physical resources prudently• Creating and maintaining a positive, supportive and respectful workplace that encourages and values innovation and creativity• Operating within the means of residents

Page 2

Mayor Don McCormick [email protected] Appointments: • BootlegGapGolfSociety • EmergencyProgramExecutive• KimberleyRecreationalCharitableTrust• KootenayEastRegionalHospitalBoard• KtunaxaKinbasketTreatyAdvisoryCommittee• MunicipalInsuranceAssociation• RegionalDistrictofEastKootenay

CouncillorKentGoodwin [email protected]:• KimberleyCommunityDevelopmentSociety• KimberleyHealthCentreSociety• KimberleyRecreationalCharitableTrust• ParcelTaxRollReviewPanel• KimberleyCommunityTransportationCommitteefor theHandicapSociety(Alternate)• MarkCreekIntegratedWaterManagementPlan(Alternate)• UrbanDeerAdvisoryCommittee(Alternate)

CouncillorAlbertHoglund [email protected] Appointments: • AuditCommittee • BootlegGapGolfSociety• LiquidWasteManagement• MarkCreekIntegratedWaterManagementCommittee• KootenayEastRegionalHospitalBoard(Alternate)• LabourRelations(Alternate)• RegionalDistrictofEastKootenay(Alternate)

2015 - 2018 Council Committees and Appointments (allphotocredits:F.Vickland)

Page 3

Councillor Nigel Kitto [email protected] Appointments: • EmergencyProgramExecutive • KimberleyCommunityTransportationCommitteeforthe Handicap Society • KimberleyNatureParkSociety• ParcelTaxRollReviewPanel • TourismKimberley• KimberleyCommunityDevelopmentSociety(Alternate)• KimberleyPublicLibrary(Alternate)• LiquidWasteManagement(Alternate)

[email protected] Appointments: • AffordableHousingCommittee • AuditCommittee• EmergencyProgramExecutive• KimberleyCommunityDevelopmentSociety• KimberleyPublicLibrary• KimberleyHealthCentreSociety(Alternate)• KimberleyNatureParkSociety(Alternate)• SullivanMineandRailwayHistoricalSociety(Alternate)

[email protected] Appointments: • AuditCommittee • JointUseCommittee(SchoolBoard)• SullivanMineandHistoricalRailwaySociety• UrbanDeerAdvisoryCommittee• AffordableHousingCommittee(Alternate)• KimberleyArtsCouncil–Centre64(Alternate)• KtunaxaKinbasketTreatyAdvisoryCommittee(Alternate)

[email protected] Appointments: • KimberleyArtsCouncil–Centre64 • KimberleyandDistrictChamberofCommerce• LabourRelations• ParcelTaxRollReviewPanel• JointUseCommittee–SchoolBoard(Alternate)• MunicipalInsuranceAssociation(Alternate)

Page 4

From left to right: Chief Administrative Officer Scott Sommerville, Councillors Kent

Goodwin, Albert Hoglund, Sandra Roberts, Bev Middlebrook, Mayor Don McCormick, and Councillors Darryl Oakley and Nigel Kitto

Kimberley is a community. It is a story of people, sharing their stories and lives with one another, guests and visitors, businesses and orgranizations. Kimberley is a diverse group of people with many perspectives, ideas, imaginations and desires. The people in Kimberley’s story live, learn, play and work in a wide variety of different ways. And yet, Kimberley is a community because those individuals share their lives and stories with each other.

Kimberley is simultaneously a mining town, a tourism destination, the Bavarian City of the Rockies, a place to grow up, and a place to retire to. It is many things, all at once. And it is not stagnant, it continues to evolve. At this stage of opportunity, possibility and transition, it would be impractical to suggest it exists in a singular capacity.

Kimberley is in a period of unprecendented change, and as it grows into its next chapter of a possibilty, this community is intentionally and deliberately “A good place to be.”

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Page 5

2015 City of Kimberley Department Listing

Chief Administrative Officer/Corporate Officer............................ Scott SommervilleChief Financial Officer........................................................................ Holly Ronnquist

Deputy Corporate Officer................................................................... Patti Rear

Deputy Chief Financial Officer.......................................................... Krista WaiteAccounting Services (Auditors)........................................................ BDO Dunwoody, CranbrookAnimal Control...................................................................................... BC CommissionairesBuilding Inpector.................................................................................. Mark EshpeterBylaw Enforcement Officer................................................................ Rich KlekowskiEconomic Development Officer....................................................... Kevin WilsonFire Chief............................................................................................... Al Collinson

Assistant Fire Chiefs.......................................................................... John Adolphe Rick Prasad

Human Resources Officer................................................................. Janyce BamptonInformation Systems Coordinator.................................................... Mark WagnerLegal Services...................................................................................... Murdy & McAllister, Vancouver

Young Anderson, Vancouver

Manager of Operations and Environment Services.................... Mike FoxManager of Parks, Recreation and Facilities................................. Dave ClarkeManager of Planning Services.......................................................... Troy PollockPolice Services..................................................................................... RCMPProject Coordinator............................................................................. Don Schacher

Roads and Solid Waste Supervisor.................................................. Kelly BeriaultUtilities Supervisor.............................................................................. Chris Mummery

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Message from the Chief Administrative Officer

It is my great honour and privilege to serve as Chief Administrative Officer for the City of Kimberley.

What is the Chief Administrative Officer’s role? The Chief Administrative Officer (CAO) serves Council directly and acts as the liaison between staff, the Mayor, and City Council. As the senior staff leader, the CAO provides overall management to all City departments and operations. The CAO provides advice to assist Council with making decisions, as well as providing direction for staff recommendations to council. The CAO assists Council with refining and implementing their strategic priorities and policies.

In 2014, staff concentrated on creating a 5-year infrastructure sustainability plan which will be expanded to a 10-year plan and an asset management plan in 2015. City staff worked with Council to develop a 2015-2019 Five-Year Financial Plan that addresses infrastructure deficit while reducing anticipated tax increases from previous financial plans. Work began on the SunMine, Western Canada’s largest solar facility which will be wholly-owned by the City of Kimberley and operational in July 2015. The appearance of City Hall was refreshed and accessibility ramps were installed. Ultra-Violet (UV) water treatment was installed at the Aquatic Centre and at the Wastewater Treatment Plant to reduce the consumption of chemicals. Significant progress has been made in reducing the City’s greenhouse gas emissions and water consumption. I am pleased to provide this introduction to the City of Kimberley’s 2014 Annual Report. The annual report is a resource to gain an understanding of the City’s financial position and get an overview of City operations and Council priorities. In this report you will find an overview of municipal services and operations for 2014, a progress report respecting objectives and measures for the previous year and a statement of municipal objectives, and the measures that will be used to determine progress respecting those objectives, for 2015 and 2016.

Sincerely,

Scott SommervilleChief Administrative Officer/Corporate Officer

Page 8

Corporate Administration ServicesCorporate Administration includes the office of the Chief Administrative Officer (CAO), Corporate Officer (CO), Deputy Corporate Officer (DCO), Bylaw Enforcement Officer (BLEO) and Animal Control Officer (ACO). This office carries out statutory responsibilities and provides administrative support to Council and committees. The latter includes the preparation of agendas and packages for Council, committee meetings, coordinating those meetings and other types of meeting involving Council, and preparing minutes.

Other Corporate Administration services include:• interpreting and providing advice on bylaws, procedures, actions, and policies;• corporate communications;• business and dog licencing;• maintaining City records; • responding to Freedom of Information and Protection of Privacy (FOIPP) requests.

Page 9

This past year has been full of adjustment and change for the Corporate Administration Department as we bid farewell to long-term City Clerk, George Stratton, and implemented new direction in titles and training. The Corporate Administration team ensured training of staff and Council on Freedom of Information and Protection of Privacy (FOIPP) legislation and Record Management basics were in place early in the year. A successful election occured in the fall with automatic voting machines, 49% voter turnout and $4,127 under budget. In addition to the everyday legislative duties and responsibilities, they also secured a BC Commissionaires contract for an unexpected Bylaw Enforcement position leave and organized a few public events.

The community congregates for the 2014 Inaugural Meeting The naming of Jim Ogilvie Way

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2014 Highlights

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2014 Progress Report

What We Committed To

What We Accomplished

City newsletter included in Utility Billing mail-out

• Changed to Weekly Notice in Daily Bulletin which was launched December 2014; continue in 2015

Update from City included in GoKimberley magazine quarterly

• Publication in all four editions for 2014;• Continue in 2015

Strategic communication guidelines for website content and social media

• Deferred to 2015

Recording or taping of Regular Council meetings for public viewing

• Deferred to 2015

Continue to Build Relationships with Community Organizations and Committees (some may be listed in other departmental overviews)

• Review and update Committee listing completed in Nov 2014; review annually• Worked with MADD on various initiatives including RID campaign (9-1-1); continue in 2015• Completed educational component in primary schools on deer safety (May 2014); repeat each Spring

Build Relationships with Other Governments and Community Stakeholders

• Meeting with St. Mary’s Indian Band deferred until 2015• Organized and implemented a successful public event honouring Josh Dueck with Kimberley Alpine Resort (March 2014)• Road naming dedication honouring former Mayor Jim Ogilvie (August 2014)• Council held discussion meeting with MP David Wilks (March 2014)

Engage citizens in voting process for successful election

• Election related bylaws amalgamated into one bylaw and adopted by Council July 2014• Successful election accomplished with 49% voter turnout & under budget• Web site page dedicated to elections launched first quarter of 2014; updated as elections date encroached

Continue with bi-weekly Senior Management Team meetings

• Initiated July 2014; Ongoing

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2014 Progress Report continued



Improve Freedom of Information & Knowledge of Procedures

• Training of employees in FOI and Records Management procedures completed February 2014 • Met with realtors to improve procedures regarding general property information requests

Improve Records Management Procedures

• Execute LGMA classification system (standard in industry); soft implementation commenced in 2014 – review and training still required• iCompass Records Management software went live in 2014; review and training still required• Researched best practices and costs for proper records storage; to be implemented in 2015

Review Bylaws • 3 year project; no activity in 2014

Corporate Planning & Reporting System Streamlined

• Review and research; develop a template for management to follow; deferred to 2015• Business Plans to be implemented - deferred to 2015

Corporate Structure Review

• Review of committee structure and shift to Committee of the Whole was launched March 2014 (instead of Administration and Operations Committees) and fully operational by 2015• Succession planning in progress to deal with anticipated retirements; Two retirements in 2014; one resulted in in-house succession

Review Policies and Procedures

• Over 300 Policies scanned in 2014; review in process• New policies adopted have a review date within 3 years

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2014Round the Mountain

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2015 Commitments

Implemented Strategies

How This Is Measured

Increase understanding and knowledge of City issues and support for City decisions

• Research on audio and/or visually recordings for Regular Council meetings completed; Implement in 2016, if approved• Order and erect sign board on Wallinger Street during scheduled Council and Committee meeting days to engage citizens; • Order and install notice board on the outside wall of City Hall for important City notices and messages • Continue with weekly updates in Daily Bulletin and quarterly publications in GoKimberley magazine

Increase understanding and knowledge of City issues and the corporate strategic plan priorities with employees

• Adopt and Implement 2015-2018 Council Strategic Goals and Priorities• Research alternative ways to communicate with staff (ie: Internal internet)

Continue to Build Relationships with Community Organizations and Committees

• Review and update Committee listing annually• Continue to work with various groups on education and safety initiatives

Continue to Build Relationships with Other Governments and Community Stakeholders

• Successful working relationships established• Number meetings arranged• Number meetings participated in

Review Bylaws • Number of bylaws scanned for electronic record • Number of bylaws Repealed, Amended or Rewritten, as required • Date policy/procedure for regular review developed


• Complete review of scanned policies (300)• Update or write procedures; take to Council for adoption, if required• Prepare Procedure Manuals for Bylaw & Animal Control Enforcement, Business licencing, and other Corporate Business, as required• Develop strategic communication guidelines for website content and social media

Page 13

Implemented Strategies



• Train staff in the LGMA classification system for full implementation in 2016• Review and train staff in the iCompass Records Management program• Implement new storage shelving in records room• Prepare new records retention bylaw for adoption by Council


• Review and research; develop a template for management to follow• Develop new quarterly reporting template for new Council Strategic Priorities & Goals• Business Plans to be implemented ; Key Performance Indicators in 2016


• Continue with succession planning• Implement annual performance evaluations of employees

2015 Commitments continuedP

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Page 14

What We Hope To Achieve


Increase understanding and knowledge of City issues and support for City decisions

• Date Audio and/or visually record Regular Council meetings implemented• Continue with weekly updates in Daily Bulletin and quarterly publications in GoKimberley magazine

Review Bylaws • Number of bylaws scanned for electronic record • Number of bylaws Repealed, Amended or Rewritten, as required • Date policy/procedure for regular review developed


• Continue to review annually


• LGMA classification system fully operational in organization• Research electronic document management systems


• Implement Key Performance Indicators


• Continue with succession planning and employee evaluations

Review Bylaws that contain fines or fees and bring up to current best practices while keeping fines and fees fair

• Number of bylaws containing fees or fines updated

2016 Projected Projects

Page 15

Economic Development The mandate of the Kimberley Economic Development Office is to expand and diversify the local economy while maintaining the desirable cultural, environmental, recreational and social characteristics of the community (Official Community Plan 2005).

The Economic Development Office (EDO) undertakes this mandate through research, government liaison, assistance to business and community organizations, communications and marketing, and grant writing. The EDO also supports the integrated management and operation of the Kimberley Community Development Society (KCDS). The KCDS is a non-profit society mandated to plan, develop, activate, promote and operate community recreational, historical and cultural attractions - and operates City-owned facilities, including the Kimberley Riverside Campground and the Kimberley Conference and Athlete Training Centre. For more information on the economic climate and business opportunities in Kimberley visit: www.investkimberley.com.

Page 16

2014 Highlights

Following the renewal of Kimberley’s brand in 2013, an update of investment attraction communication tools took place in 2014. With a consistent story about the reasons for doing business and visually attractive graphics and images, Kimberley has more credibility in the marketplace to attract businesses and jobs through the new web site, www.investkimberley.com. This was put to the test during the inaugural Kimberley Business Expo held in November, 2014 at the Kimberley Conference Centre with 15 vendors and 53 attendees. The four hour event fueled the entrepreneurial spirit of those in attendance with resources they need to buy, sell, grow, and compete. 94% of participants rated the event as very good or excellent and one participant stated, “It would have taken me a year to find all these resources.” In July 2014, construction began on SunMine®, British Columbia’s largest solar facility, which has an anticipated commercial operation date of Summer 2015.

Attendees at the inaugural Kimberley Business Expo listen to a representative from the Business Development Bank of Canada about the services they offer. (Photo)

Page 17




Support retention and expansion of business

• Change in number of business licenses: 1.9% increase for 2014: 60 new licenses• Change in business investment, in terms of building permit construction values: -8.7% for 2014• 2014 Business Survey of 51 sample size suggests optimism and plans for expansion, though identified several barriers such as access to capital and skilled workers.• 2014 Secret Investor Assessment confirms positive perceptions and optimism about business environment, identified opportunities for improvement including greater awareness of Invest Kootenay.

Enhance regional engagement and partnerships

• Number of partnership initiatives: 7 in 2014• Dollars leveraged: $3,724,067 in 2014

Build Kimberley’s brand as a Good Place to Be Attract investment, visitors, and lifestyle seekers

• Full time population: 6,652 in 2011, 8.4% growth over 2006• Number of visitors: 7.8% increase in hotel room tax collected for 2014. Total accommodation purchased was $4.74M• 8.7% growth in K-6 school enrollment in from previous year• Website traffic, 2014/2013: • Kimberley.ca – 51% increase to 67,000 unique visitors • InvestKimberley.com – 30% increase to 7,269 unique visitors • TourismKimberley.com – 40% increase to 35,393 unique visitors

Market Light Industrial Lands

• 16 Acres of light industrial land sold in 2014; land was sold in late 2014

Evaluate solar project and other alternative energy

• 12,856 unique visitors in 2014 to SunMine® website: www.SunMine.ca• 73 Media articles in 2014• 214 Newsletter subscribers by December 31, 2014

Support Festivals and Events

• Number of new conferences: 14 new, total 83 in 2014• Number of festivals and events: 58 total in 2014 • New festivals and events: 32 in 2014

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Digital Presence Unique Website Visitors to Kimberley Sites

Tourism Activity

Awareness of Kimberley is increasing. Once awareness is achieved, people are more likely to visit as tourists, and invest through commercial property, businesses , or relocation.

Tourism activity gained strength in 2014. That trend is supported by the increasing number of festivals and events in the community, 158 in 2014.

Page 19

Building and Construction Activity in Kimberley

Municipal Programs

Increasing the local profile of Invest Kootenay is a high priority. The online market place for buying and selling a business in the Kootenays is only as good as the number of investment opportunities that are featured.

Construction activity has been remarkably consistent, as evidenced. While Kimberley has yet to get back to pre-recession, 2009 levels, the building market has rebounded and remains resilient.

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Implemental Strategies


Municipal revenue development

• Number of grant applications completed• Number of successful grants applications• Dollar amount of grant funding secured• Number of partnership initiatives• Amount of money leveraged• Number of sponsors achieved

Investment attraction and entrepreneurship

• Property assessment roll complete• Total building permit values• Number of new dwelling units• Number of commercial building starts• Number of postings to InvestKimberley• Number of sales via InvestKimberley• Number of participants in investment incentive program

Regional economic development

• Number of partnership initiatives• Money leveraged

Business retention and attraction

• Number of resident business licenses• Number of jobs in resident business• Number of home-based businesses• Number of mobile business licenses• Amount of time to process business licenses

SunMine® promotion • Number of SunMine® articles• Number of SunMine® tour participants• Number of unique visitors to: www.SunMine.ca

Kimberley brand implementation

• Number of unique visitors to www.Kimberley.ca• Number of unique visitors to www.InvestKimberley.com• Number of unique visitors to www.TourismKimberley.com• Number of views of promotional videos• Number of editorials and earned content• Number of residents, census years• Number of school age kids, K-6, annual• Additional Hotel Room Tax

2015 Commitments

Page 21



Municipal revenue development

• Number of grant applications completed• Number of successful grant applications• Dollar amount of grant funding secured• Number of partnership initiatives• Amount of money leveraged• Number of sponsors achieved

Investment attraction and entrepreneurship

• Property assessment roll complete• Total building permit values• Number of new dwelling units• Number of commercial building starts• Number of postings to InvestKimberley• Number of sales via InvestKimberley• Number of participants in investment incentive program

Regional economic development

• Number of partnership initiatives• Money leveraged

Business retention and attraction

• Number of resident business licenses• Number of obs in resident business• Number of home-based businesses• Number of mobile business licenses• Amount of time to process business licenses

SunMine® promotion • Number of SunMine® articles• Number of SunMine® tour participants• Number of unique visitors to: www.SunMine.ca

Kimberley brand implementation

• Number of unique visitors to www.Kimberley.ca• Number of unique visitors to www.InvestKimberley.com• Number of unique visitors to www.TourismKimberley.com• Number of views of promotional videos• Number of editorials and earned content• Number of residents, census years• Number of school age kids, K-6, annual• Additional Hotel Room Tax


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Finance ServicesFinance carries out statutory responsibilities related to receipt and expenditure of funds, investments, asset management, financial reporting, and preparation of annual and long term operating and capital budgets and setting and collecting of tax and utility rates. The department is also responsible for front counter services, inventory control, information technology services and human resources for the City.

The staffing of the Finance Department is comprised of the Chief Financial Officer, Deputy Chief Financial Officer, Human Resources Officer, Information Technology Coordinator, Receivables Clerk, Payroll & Benefits Clerk, Accounts Payable Clerk, Senior Cashier Clerk, Payroll Clerk, Reception/Cashier Clerk, Purchasing & Inventory Control Clerk; Purchasing & Inventory Assistant (part time).

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2014 Highlights

In 2014, the Finance Department accomplished all financial statutory duties for Provincial and Federal governments within the established timelines and assisted with the 2014 Municipal Election in the capacity of Presiding Election Official and Alternate Presiding Election Official. In collaboration with various department heads, finance staff played an integral part in managing finance related tasks pertaining to the Mark Creek Flume and SunMine® projects, and creating a 10-year infrastructure and fleet renewal plan for Water & Sewer (which was included in the 2014 – 2018 Financial Plan), including proposed rate increases and parcel tax.



Maintain a balanced 10 year financial plan

• Financial plan adopted May 12, 2014

Remain committed to the public consultation process

• 2014-2018 Financial Plan and information package released to public April 10, 2014 • Held Town Hall meeting and presented the financial plan April 15, 2014 • 6 budget meetings were held through Committee of the Whole meetings and were open to the public

Streamline processes; look for new ways to reduce costs

• Updated travel expense policy including new language; achieved savings in travel costs • Assisted in initial work on a community grant policy; to be completed in 2015• Completed tasks preparing banking software to allow electronic funds transfer for accounts payable; to be implemented in 2015• Implemented email payroll statements; achieved saving staff time, stationary and postage costs

Complete 10 year Infrastructure Renewal Plan

• Completed 10 year infrastructure and fleet renewal plan for water and sewer; funding to include parcel tax and rate increases

Investigate alternative revenue sources

• Fees bylaw update to be completed in 2015

Work toward tax strategies that encourage a diversified tax base

• 1 new class 6 property; business to residential ratio stable at 2.39 : 1:00; 10 new residential structures; 2 new revitalization incentive applications


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Provide customers with new ways to pay and receive their bills/account information

• Researched Vadim Open for online property tax and utility information researched electronic home owner grant application software, to be implemented in 2015

Improve communication systems

• Obtained partial funding for new telephone system in 2014 • Project to be completed 2015• Created FAQ sheet on “tips for property owners away at tax time”• Significant improvements to financial plan information package released to public

Encourage employee development in customer service and finance courses

• Finance employees attended seminar on Freedom of Information and Privacy Protection; 1 employee completed 2 modules of Canadian Payroll Association course

2014 Progress Report continued

Operating SavingsDepartment Dollar Amount PercentageIncreased Revenues $ 105,188.00 0.94 General Government (9,987.00) (0.48)Recreation and Leisure Services 53,845.00 3.60Police Department 1,722.00 0.16Bylaw Enforcement 4,924.00 3.87Debentures & Leases 8,539.00 0.94Operations Department 43,327.00 1.70Economic Development (4,859.00) (0.85)Planning & Building Inspection 73,607.00 12.32Capital Projects (10,477.00) (1.68)

Aquatic Centre (2,201.00) (0.02)GST Savings (397.00) (0.46)

Total General 310,263.00 2.59

Total Sewer 24,750.00 2.22

Total Water $ 107,735.00 5.49%

Grand Total $ 442,748.00

2014 Operating Savings

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Arts on the Edge (In-Kind) $ 2,500.00BC Senior Games 300.00Chamber of Commerce (In-Kind) 9,172.00Facility Usage Grants 6,500.00Kimberley Arts Council/Centre 64 25,000.00Kimberley Arts Council - First Saturday (In-Kind) 10,000.00Kimberley/Cranbrook Special Olympics 500.00Kimberley & District Heritage Society 23,460.00Kimberley Public Library 150,300.00Kimberley Seahorse Swim Club 2,000.00Kimberley Search & Rescue 8,000.00Kimberley Wildsight 3,000.00Other Local Organization Support (In-Kind) 31,556.00Spark Youth Society 20,000.00Sullivan Mine Railway 36,020.00Summit Community Services Society - Senior Swim 5,000.00Summit Community Services Society - Victim Services

5,000.00

$ 338,308.00

2014 City Grants to Community Organizations

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2015 Commitments

Implemental Strategies How This Is MeasuredReview fees bylaw to determine if fees provide adequate cost recovery and amend if necessary

• Review completed and fees increased

Meet with staff to identify tax base diversification opportunities

• New opportunities identified

Implement Electronic Funds Transfer system for accounts payable

• Electronic funds transfers in place• Percent of vendors utilizing electronic funds transfers

Property insurance request for proposal • Vendor selected• Amount of money saved

Research e-billing options • Research completed• Software cost is included in the 2016 budget

Transfer more data on the City’s financial software (less paper copies, easier access, less physical storage)

• Percentage progress

Conduct optimization review on financial sofware modules

• Number of modules completed

Create funding options for Water & Sewer infrastructure renewal plan & include 2015-2019 financial plan

• 5 year funded plan completed

Expand Water & Sewer funded infrastructurerenewal plan to 10 years

• 10 year funded plan complete

Join Asset Management BC and begin reviewinginformation

• Registration complete; webinars taken; templates utilized

Apply for grants to fund cost of asset management plan

• Application filed; money granted

Research; propose and obtain Council approval of new funding sources for General Fund infrastructure renewal

• Report on General Fund infrastructure renewal plan completed

Develop 10 year funded infrastructure renewal plan for General fund

• 10 year General Fund infrastructure renewal plan completed; financial plan amendment to reflect the plan

Update budget process and public information package content and plan changes for 2016-2020 financial plan

• Researched• Chief Administrative Officer and Corporate Officer approval of process and information content• Implemented

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Implemental Strategies How This Is MeasuredContinuously improve information provided in the financial plan highlights and information package

• List new information added

Work with Corporate Administration to create timeline template for borrowing approval through referendum and share with Council and staff

• Template completed

Develop schedule to initiate changes to Financesection of website and do full review and update

• Schedule created• Content updated

Research what finance related information is most valuable to customers; create frequently asked questions sheets and post on website

• New frequently asked questions sheets posted

Implement Vadim open for online property tax information and electronic Home Owner Grant applications

• Date implementation completed; percentage of property owners utilizing

Research Vadim open for online utility accountinformation

• Date research completed; cost included in 2016 budget

2015 Commitments continued

The 2015 general municipal property tax increase for the average single family residence valued at $231,556 is estimated to be $60.35. The total general municipal tax (mill rate tax, flat tax and Aquatic Centre parcel tax) for an average single family residence in 2015 is estimated to be $2,223.95 before the Home Owner Grant ($6.09 per day) for all municipal services excluding water, sewer and solid waste.

AVERAGE SINGLE FAMILY RESIDENCEMUNICIPAL TAXES $6.09/DAY

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Where Does the Money Come From?

Revenue Source AmountProperty Taxes & Taxes in Lieu $ 9,384,371.00Parcel & Specified Area Taxes 710,952.00User Fees & Charges 5,129,374.00Other Sources 466,089.00Grants 3,931,173.00Proceeds from Borrowing 1,274,315.00Reserves & Surplus 3,256,503.00

$ 24,152,777.00 * does not include non-funded amortization

Proportion of Total Revenue (2015)

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Where Does the Money Go?

General Government $ 2,330,929.00Protective Services 2,369,100.00Transportation & Civic Works 2,767,750.00Water, Sewer & Solid Waste 2,673,857.00Public Health & Welfare 88,332.00Economic Development 641,545.00Recreation & Cultural Services 2,700,148.00SunMine Operating Expense 51,184.00Debt - Principal 623,017.00Debt - Interest 364,170.00Debt - Leases 219,795.00Capital Expenditures 7,168,260.00Transfers to Surplus & Reserves 2,154,690.00

$ 24,152,777.00

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What We Hope To Achieve How This Is MeasuredAssess costs of each department to determine if there are any opportunities to recovers costs through user based fees, rather than utility fees or tax rates

• Number of departments assessed• New user fees implemented

Review fees bylaws of other communities to determine fee standards within the region. Identify any missed opportunities for revenue generation

• Number of communities reviewed• Number of new ideas explored/implemented

Research other communities in BC for ideas on tax base diversification incentives

• Number of communities reviewed• Number of new ideas explored/implemented

Finance Service Review • CompletedConduct optimization review on financial software modules

• Number of modules completed

Discuss partnering with communities in region on routine contracts

• Number of discussions with other communities

Implement new funding for General Fund infrastructure renewal plan

• Amount of new funding released to department heads

Continue work on asset management plan • Apply for and obtain grants/funding for next phase• Report on progress made and education required

Implement changes to budget process and budget packages for public

• Changes implemented

Add new information to financial plan highlights& information package

• List new information added

Update Finance section of website as per schedule • Content updatedCreate more Finance frequently asked questions sheets, if needed

• New frequently asked questions sheets created

Implement Vadim Open for online utility account information

• Date implementation completed; percentage of property owners utilizing

Implement online tax certificates • Date implementation completed; % of tax certificates online

Research e-billing options (city emails bills) • Date research completed• Cost included in 2017 budget

Act on suggestions in customer survey • Number of customer suggestions implemented and listed

Create service standards • Number of customer services standards created

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Fire ServicesThe Kimberley Fire Department was established in 1952. At inception, the fire department was led by one full time Chief, five full time staff with forty-one call rank firefighters. Today the Fire Department has one full time Fire Chief and two full time Assistant Fire Chiefs with 28 call-rank firefighters. The Fire Department provides fire, hazmat, and rescue services within the community boundaries and vehicle rescue services for the outlying area. Its resources include two fire stations and seven emergency vehicles comprised of three fire engines, two trucks, one emergency transport vehicle, and one combination wild land and vehicle rescue truck.

In addition to emergency services, the Fire Department maintains the Kimberley Fire Training Facility, and works in partnership with the College of the Rockies to provide an accredited program of firefighter training. Provision of emergency response training extends to surrounding fire departments and private industrial companies. The department also provides programs for fire prevention, fire safety education, and disaster preparedness.

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2014 Highlights

An Internal Service Review was completed in 2014 which detailed services, standards, and needs of the Fire Department. There were 237 emergency and public service calls in 2014 and response times improved by 2.5 minutes at Station 1 and just over 4 minutes at Station 2 through operational and procedural changes that were implemented. The Fire Inspection programs was successful with 227 fire prevention inspections and Training program revenue exceeded $85,000. The year entailed Assistant Fire Chief Jack Paterson retiring after 29 years of distinguished service, which resulted in an internal promotion of a call rank Fire Captain to the position. Fire Chief Al Collinson received a Long-Term Service Award from the Office of the Fire Commissioner for 25 years distinguished service.

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2014 Capital Projects Overview:

The Self-Contained Breathing Apparatus (SCBA) and the SCBA Cylinder Recharging System quotations were awarded with scheduled delivery in February 2015. Each project came in under budget.

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Maintain an inventory of effective and up to date equipment

• Self-contained breathing apparatus and SCBA cylinder recharging system were ordered and scheduled for February 2015 delivery and installation

Operational guideline review

• 10 operational guidelines were updated; ongoing

Maintain and improve municipal water system for firefighting operations

• Utilities department completed the installation of new major water mains in Marysville and near Centennial Centre, along with 4 new fire hydrants

Maintain sufficient call rank personnel

• 28 call rank firefighters at the end of 2014

Reduce community risk from interface fires

• Two fuel reduction projects in the Kimberley Nature Park were completed (2012 KNP 3-8 and 3-21)• Work continued on the UBCM funded Kimberley Nordic Club Spruce Trail Project• Three UBCM funded operational fuel treatment applications submitted and carried over to 2015• Tender awarded for the harvesting of revenue generating timber on City owned land above Trickle Creek Golf, revenue will be used to fund future fuel treatment costs• Approximately 30 hectares of maintenance thinning on Levirs Avenue were treated by the Wildfire Management Branch, Selkirk School Outdoor Education Class, and Fire Department personnel

Provide public education programs

• Fire Prevention Week and Emergency Preparedness Week were promoted including a Fire Department open house • Fire safety education was provided to all elementary students • Provided portable fire extinguisher training to public and private organizations • The Fire Smart Community initiative was adopted

Reduce fire and safety risks through inspection and code enforcement

• 227 business fire safety inspections were performed; 31% of businesses were deemed compliant with current fire and life safety codes

Ensure the abilities of the Fire Department meet the potential risks within the community

• Fire inspection reports• Fuels management program progress• Fire personnel training accomplishments• Incident response data including response times, number of personnel on scene and incident trends• Population, community and activity risk analysis

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• Replacement of required hand tools and small equipment• Maintenance and testing performed on fire apparatus and equipment


• Annual performance of an operational guidelines

Maintain and improve the municipal water system for firefighting operations

• Completion of related infrastructure projects

Maintain sufficient Call Rank personnel

• Maintain a roster of 28 Call Rank Firefighters

Reduce Community risk from Interface Fires using the Interface Fire Management Plan

• Perform UBCM funded Fuels Management treatments• Implementation of National Fire Smart Prevention Program


• Fire Department participation in Fire Prevention and Emergency Preparedness Weeks• Number of smoke alarms installed for Senior Smoke Alarm Program• Provide information to the public through media channels

Ensure the abilities of the Fire Department meet the potential risks within the community

• Assessments of: • Fire inspection reports • Fuels management program progress • Fire personnel training accomplishments • Incident response data including response times, number of personnel on scene and incident trends • Population, community and activity risk analysis

Facility improvements • Upgrade the Diesel Vehicle Exhaust System for Fire Station #1• Repair live fire burn facility (capital project)• Fire Training Centre Upgrade business plan completion

Improve fire response times

• Implementation of operational and procedural changes• Analysis of data

Create medium and long term plans for the FireDepartment

• Completion of Fire Department Strategic Plan

2015 Commitments

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• Replacement of required hand tools and small equipment• Maintenance and testing performed on fire apparatus and equipment


• Annual performance of an operational guidelines

Maintain and improve the municipal water system for firefighting operations

• Completion of related infrastructure projects

Maintain sufficient Call Rank personnel

• Maintain a roster of 28 Call Rank Firefighters

Reduce Community risk from Interface Fires using the Interface Fire Management Plan

• Perform UBCM funded Fuels Management treatments• Implementation of National Fire Smart Prevention Program


• Fire Department participation in Fire Prevention and Emergency Preparedness Weeks• Number of smoke alarms installed in 2016 Senior Smoke Alarm Program• Provide information to the public through media channels

Facility improvements • Upgrade the Diesel Vehicle Exhaust System for Fire Station #1• Repair live fire burn facility (capital project)• Fire Training Centre Upgrade business plan completion

Improve fire response times

• Implementation of operational and procedural changes• Analysis of data

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Operations & Environment ServicesThe Operations & Environment Services Department looks after all public works operations including roads, sidewalks, water, sewer collection, wastewater treatment, solid waste collection, electrical, fleet and equipment maintenance. This Department also implements and administers capital works programs and other related special projects as they arise. The Department is involved in various community based projects such as Public Works Day, Drinking Water Week, and Operation Clean Sweep.

The Operations & Environment Services Department continually monitors set garbage routes and times, performs regular trail maintenance, and maintains a pothole repair line call (250-427-9660). This department strives to keep the City clean and safe on an on-going basis. The City currently has 46 full-time staff working in this Department, including the Engineering Department, which forms a branch of the Operations & Environment Services.

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2014 HighlightsThe Operations Department maintains infrastructure and services every day, with a lengthy list of regular annual maintenance projects that are accomplished each year. Major projects that came to fruition in 2014 included the completion of the Black Bear Bridge, wooden pedestrian Bridges at Marysville Falls and MacKenzie Street, and upgrades to the Waste Water Treatment Plant (WWTP). The deck and girder replacements on the Black Bear Bridge were installed, addressing issues with oversized vehicles using it and making it a highway rated bridge. The metal footbridges were replaced with heavy timber pedestrian bridges in the character of the Alpine village theme, which enhance the beauty of the area. Installation of a UV disinfection system at the WWTP replaced the chlorination/sulfur dioxide system that was failing and an aeration upgrade was also completed. The UV upgrade prevents harmful compounds from being released into the environment and the increase in oxygen intake in the system contributes to a more efficient system, generating less odor.

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Black Bear Bridge Replacement

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Objectives and Results from 2014

What We Committed To What We Accomplished

GENERALFleet – maintain an up to date, reliable fleet • 10 year Capital in place

• Ongoing Safety – to implement measures to keep Kimberley’s work environment as safe as possible

• City has a good working relationship with WorkSafe• Employee training programs in place and ongoing• Update Standard Operating Procedures Manual (ongoing)

Information – improve public access to public works information;

• More information placed on website, seasonal information, FAQs• All tenders put on website and BC bid for easy access• Quicker response to public inquiries

Mark Creek Flood Mitigation and Redevelopment

• Phase 1 complete

In house employee training program • Ongoing

Remove and prune trees • Ongoing

Maintain flood control • Ongoing

ROADSMaintain or improve the quality of Kimberley’s road network

• Ongoing

Road repair – repair potholes in a timely fashion • Started and ongoing

Ditching and shouldering roads • Ongoing

TRAILS AND SIDEWALKSSidewalks – provide safer sidewalks and reduce trips/falls and minimize liability

• Ongoing

Trails – to provide links between neighbourhoods and recreation for the community

• Ongoing

Vactor Truck Demonstration2014 Public Works Day

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Annual Maintenance Projects

Regular Annual Maintanance How MeasuredWATERInstallation of flow meters and backflow assemblies on some City owned buildings

Number installed

Install additional FlowWorks remote monitoring sites Number installedContinue replacing shallow buried side lines to reduce freezing Number of lines buried (metres)Hold tours of the water system for public and schools Number of ToursReplacement of infrastructure according to 5 year capital plan Dependent on projects

SEWERReduce water infiltration into sewer mains Number of sewer manholes fixedContinued replacement of infrastructure according to 5 year capital plan

Dependent on projects

OPERATIONSAnnual Public Works Day participation Complete or notOperation Clean Sweep participation Complete or notLawn and garden spring pick up Complete or notRoadway repairs: upgrades including crack sealing program and paving program

Kms upgraded/repaired and paved

Sign replacement and upgrades Number of signs replaced Number of signs upgraded

Trail maintenance Number of km maintained

Keeping the city clean and safe Number of claims

FLEETMaintain and upkeep fleet in safe working condition Number servicedContinue with the fuel management plan OngoingContinue promote no idling policy OngoingReplacement of equipment according to 5 year capital plan (and implementing a more efficient fleet)

Dependent on project

Painting program for fleet Number completed

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Annual Maintenance Projects Continued

Regular Annual Maintanance How MeasuredROADSIn house patching Number of km completedGravel surface maintenance Number of km completedDitch and culvert maintenance Number of km completedAnnual street sweeping Number of km completedBin wall repairs and maintenance Number of km completedBridge repairs and maintenance Number of km completed

TRAILS AND SIDEWALKSLet downs and sidewalk curbs Number of km completedDecommissioning sidewalks Number of km completedSidewalk repairs ongoing Number of km completedTrail maintenance ongoing Number of km completed

SOLID WASTEKeeping routes consistent with times Number of complaintsEnsuring waste is picked up Number of complaints

ENGINEERINGWork on Capital Projects including inspections and planning Dependent on project(s)Continue scanning all drawings and making a digital filing system Number of documents scanned

Number of documents filedContinue in-house survey, engineering, drawing and design for projects

Number of surveys conducted Number of drawings completed

Upgrade computer software Complete or not

Stone Lined Path from Marysville Falls Pedestrian Bridge to Al Fabro Walkway

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Proposed Projects

What we are committed to: How Measured Proposed Year

WATERDam Safety Review - Phase II of II Complete or not 2015Finish 301st Street water main replacement Number of metres replaced 2015Replacement of 2 inch water main 307th/ 308th Streets Number of metres replaced 2015New services to 4 new lots by Sunflower drive Number of lots serviced 2015New hydrant installation by Sunflower drive Complete or not 2015New services to 4 new lots in Marysville (303th/ 304th Streets)

Number of lots serviced 2015

Servicing new industrial lot in Marysville Number of lots serviced 2015Upgrading services to former Edge Pub (Platzl) and Centre 64 Complete or not 2015New 4 inch service to Kimberley Golf Course Complete or not 2015Install two Pressure reducing station (grant dependent) Complete or not 2016Replace 2 inch galvanized water mains in Townsite (grant dependent)

Complete or not 2016

SEWERCover UV operating pad and controls Number completed 2015Sewer replacement 4th Avenue, Rossland to Tadanac Dependent on projects 2015Line several sewer mains Number of metres lined 2016

OPERATIONSReplace undersize storms mains Number completed 2016Line deteriorating storm mains Number of metres lined 2016

SOLID WASTEResearch options to increase recycling and composting Complete or not 2016

ENGINEERINGUpgrading digital Cadastral system to BC standard Complete or not 2015New fiscal reporting system for project updates with quarterly updates to City Council

Number of fiscal reports to Council

2015

Surveying and layout for Mark Creek flume Complete or not 2015

(in addition to regular maintenance projects)

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Parks, Recreation & FacilitiesThe Parks, Recreation & Facilities Department manages all parks, recreation & facilities operations, which comprises of parks, cemeteries, arenas, indoor aquatic centre, community hall and other recreation facilities, City buildings and related equipment. The department also develops, coordinates and promotes sports and recreational programs and provides assistance to community groups and associations with festivals, events and activities.

The following information and objectives for 2014 and 2015 was taken from the 2013 Department Summary Report prepared by Tom Sprado and updated by new manager, Dave Clarke, with 2014 results.

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2014 HighlightsIn addition to working with the many arts, culture, and recreational groups represented in the City, the Parks, Recreation & Facilities Department completed many projects over the span of 2014. These included Marysville Ice Plant Upgrade, Kimberley Aquatic Centre UV Water Treatment Installation and City Hall Exterior Painting and Repairs. The latter project included installation of accessibility ramps at City Hall. Many of these projects will carry Kimberley well into the future and contribute to a healthy, sustainable city.

City Hall Exterior Renovation

Platzl Covered Walkway Renovation 2015

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Replace Civic Centre header (capital project)

• Research types and costs• Call for quotations• Project awarded• Header installed

Kimberley Centre 64 building – sprinkler system and air handling unit (capital project)

• Work with Centre 64 Building Committee and other interest groups in a Columbia Basin Trust grant proposal to install a fire sprinkler system• Initiate construction• Complete project

Purchase pull behind field broom (capital project)

• Tuff Vac Debris Vacuum model 4000 GAS purchased

Update Platzl covered walkway

• Tear down covered walkway• Research next steps to either leave as is or rebuild

RCMP HVAC Unit • Research types and costs• HVAC unit installed

Kimberley Rotary Park – Water Spray Park

• Work with Kimberley Rotary Club and other interest groups with fund raising efforts to install a water spray park at Rotary Park Kimberley Rotary Club successful with fund raising• Determine construction sequencing and project time lines.• Initiate construction program• Rotary Club to set deadline to break ground

Arena promotion and bookings

• Work with Tourism Kimberley to set up packages (accommodation, activities, ice bookings) to generate more non-local booking

Kimberley Cemetery Columbarium (capitalproject)

• Research types and costs

Sports Council • Meet with mayor to determine mandate• Determine the terms of reference• Call for participants

2015 Commitments

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AchieveHow This Is Measured

Aquatic Centre – Lane ropes and floors (capital project)

• Research types of lanes and costs• Purchase lane ropes• Renovate aquatic centre floors

Centre 64 – Roof and foundation (capital project)

• Date project awarded• Date construction program initiated• Date project completed

Electronic Signage • Research types and costs• Number of electronic signs purchased

Facility Condition Assessment

• Complete a condition assessment on all City owned buildings with the assistance from appraisers and structural engineers• Gather results of assessment and develop a report• Research possibilities of building / selling City buildings

Execute Customer Service Survey

• Develop and execute a customer service survey for Parks, Rec and Facilities department• Number of actions developed from results• Number of service standards set• Implement customer service training where necessary

Sports Council • Meet with mayor to determine mandate• Determine the terms of reference• Call for participants

Energy Efficiency • Research options for energy efficiency to City buildings • Develop a plan to implement energy efficient options to City buildings

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Planning ServicesPlanning Services will contribute to enhancing the quality of life for residents and the experience of visitors by supporting improvement in the safety, quality and livability of the built environment and ensuring responsible stewardship of the natural environment while providing professional, consistent and efficient customer service.

The primary customers of the Planning Services department are the Kimberley residents, property owners, business owners, builders, contractors, designers and visitors involved in or impacted by management and development of the built environment and stewardship of the natural environment.

Planning Services also provides support to and collaborates with Council and other City departments to help ensure that decisions affecting our primary customers are aligned with the Community Sustainability Plan, Official Community Plan and other municipal strategies, policies and bylaws as well as statutory requirements of provincial and federal governments.

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Planning Services develops and implements policies and regulations to guide community growth and development in alignment with the community’s vision for the future in the following primary service areas: • Land use and development review – Review of development proposals and processing of applications for development permit, development variance permit, Board of Variance, sign permit and amendments to the City of Kimberley Zoning Bylaws. • Building permits and inspection services – Review of building permits, plumbing permits, and demolition permits involving plan review, permit approval and inspection services to ensure that all buildings are designed and constructed to comply with the BC Building Code and the City of Kimberley Building Bylaw. • Subdivision applications – Management of subdivision review process and the administration of subdivision servicing agreements and related securities. • Long range planning – Coordinate implementation of Community Sustainability Plan and the Official Community Plan as well as any updates and amendments to these long range plans. • Sustainability – Develop and implement strategies and policies related to climate change mitigation and adaptation, transit services, trail network, brownfield redevelopment, green building, and affordable housing. • Municipal land disposition and acquisition – Coordination of municipal land sales and purchases as well as management of road closure applications.

What does Planning Services do?

2014 HighlightsBuilding permit construction values were average in 2014. Though reduced 8.75% from the previous year, a healthy increase from 2012 and 2011 still existed (18% and 35% respectively). Subdivision activity was average while development permit and variance applications were slightly below average.

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ue2010 3 10 6 12 9 14 30 25 245 25 $ 8,162,344.00 $ 73,003.00

2011 0 2 0 0 15 1 29 26 226 14 5,030,979.00 50,358.00

2012 1 3 5 2 15 3 24 19 186 14 5,761,567.00 55,781.00

2013 0 5 4 14 3 5 17 23 162 14 7,445,898.00 67,437.00

2014 1 2 3 10 4 2 16 9 157 13 ,794,256.00 62,522.00

Annual Average

1.0 4.4 3.6 7.6 9.2 5.0 23.2 20.4 195.2 16.0 $ 6,639,009.00 $ 61,820.00

Total 5 22 38 38 46 25 102 102 976 80 $ 33,195,044.00 $ 309,101.00

City of Kimberley - Summary of Planning and Development Applications to December 31, 2014

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Mitigate and adapt to climate change impacts

• Developed and adopted building permit rebate program to encourage energy efficient new construction and retrofits to existing buildings• Acquired three parcels to support implementation of Mark Creek rehabilitation project• Implemented Kimberley Creek flood plain bylaw• Community Energy and Emissions Plan adopted by Council• Drafted climate action reserve fund bylaw• Supported implementation of SunMine® solar project• Implemented Solar Hot Water Ready Regulation in new home construction

Infrastructure Sustainability (Municipal Land)

• Completed development of four residential lots at former Chapman Camp pool site; one lot sold• Sold light industrial site at 200-316th Avenue• Completed land exchange and demolition of 170 Wallinger Avenue to remove negative visual impact of prominent downtown site

Reduce policy, regulatory and procedure related barriers (real or perceived) to investment

• Assisted with update to investor’s guide and www.investkimberley.com.• Improved planning and building permit application guides, forms and website content• Revised policies for sidewalk and on-street patios, mobile food vendors and community event banner program• Completed improvements to community wayfinding signs

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Total Annual Corporate GHG Emissions

Annual Charge Change since 2007 Baseline

2007 1,5112008 1,371 -10.2% -10.2%2009 1,444 5.1% -4.6%2010 1,353 -6.7% -11.7%2011 1,503 10.0% -0.5%2012 1,612 6.8% 6.3%2013 1,236 -30.4% -22.2%2014 1,288 4.0% -17.3%Total 11,318Average 1,415 -3.1% -8.6%

City of Kimberley Climate Action Reserve Fund Summary

The City of Kimberley is working to reduce energy use in our municipal operations, which helps to reduce greenhouse gas emissions and also helps to improve our financial bottom line. Through building retrofits, fleet changes and energy conservation efforts, we have reduced emissions by more than 17% since 2007.

We’re making meaningful progress towards our goal of achieving a 33% reduction by 2020.

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2015 Commitments




• Number of new applications to energy efficient building incentive program• Dollar value of energy efficient building incentive rebates issued• Number of new or amended bylaws or programs implementing to climate change mitigation or adaptation• Number of capital projects implementing climate change mitigation or adaptation• Dollar value of capital projects implementing climate change mitigation or adaptation• Dollar value of total energy used in municipal buildings• Dollar value of total energy used in municipal fleet• Number total annual greenhouse gas (tCO2e) emissions from municipal operations (buildings and fleet)• Percentage change GHG emissions from previous years• Percentage change GHG emissions from 2007 baseline• Number total of annual greenhouse gas (tCO2e) emissions - community• Number of transit ridership


• Number of municipal properties listed for sale• Number of municipal properties sold• Dollar value (gross & net) of municipal properties sold• Dollar amount invested to improve market value of municipal properties

Reduce policy, regulatory and procedure relatedbarriers (real or perceived) to investment

• Number of new applications to investment incentive program• Dollar value of investment incentive issued• Number of building permits issued• Dollar value of building permits issued• Dollar change in assessment value from improvements (non-market change)• Number of new dwelling units• Number of new or amended policies or bylaws relating to development and investment

Official Community Plan Update

• Number of citizens involved in consultation and engagement• Number of unique page views to project website

Page 51




• Number of new applications to energy efficient building incentive program• Dollar value of energy efficient building incentive rebates issued• Number of new or amended bylaws or programs implementing to climate change mitigation or adaptation• Number of capital projects implementing climate change mitigation or adaptation• Dollar value of capital projects implementing climate change mitigation or adaptation• Dollar value of total energy used in municipal buildings• Dollar value of total energy used in municipal fleet• Number total annual greenhouse gas (tCO2e) emissions from municipal operations (buildings and fleet)• Percentage change GHG emissions from previous years• Percentage change GHG emissions from 2007 baseline• Number total of annual greenhouse gas (tCO2e) emissions - community• Number of transit ridership


• Number of municipal properties listed for sale• Number of municipal properties sold• Dollar value (gross & net) of municipal properties sold• Dollar amount invested to improve market value of municipal properties

Reduce policy, regulatory and procedure relatedbarriers (real or perceived) to investment

• Number of new applications to investment incentive program• Dollar value of investment incentive issued• Number of building permits issued• Dollar value of building permits issued• Dollar change in assessment value from improvements (non-market change)• Number of new dwelling units• Number of new or amended policies or bylaws relating to development and investment

Official Community Plan Update

• Number of citizens involved in consultation and engagement• Number of unique page views to project website


Page 52

Police ServicesThe Royal Canadian Mounted Police (RCMP) provides protective services to Kimberley and surrounding areas. The detachment is located at 436 Archibald Street in Kimberley.

The detachment has a Sergeant in charge, one Corporal and eight (8) Constables; two of the positions are provincially funded. In addition to policing, the City of Kimberley detachment looks after the rural area including Meadowbrook, Wasa, Skookumchuck, St. Mary’s Lake, and parts of Wycliffe.

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1. Crime Reduction – to include more police presence in the community. Council has been pleased with the presence of the Officers at public events such as JulyFest and Mayhem in the Platzl and would like to see more of this.

2. Organized Crime – to include prolific offenders.

3. Family Violence – to include elder, child and domestic violence. Council has suggested an educational component in schools to generate awareness about family abuse.

4. Road Safety – to include speeding, distracted drivers, long and skateboarders. Council are pleased with the Marysville Elementary school zone speed monitoring and would like to observe this throughout other areas of the City as well. Please note that the above priorities are not in any particular order. However, Council did indicate that ‘Road Safety’ was their first priority. During the overall discussion, Council felt it important that members of the Kimberley detachment also enforce our bylaws and support the City’s Bylaw Enforcement Officer, when required.

The 2014 annual report is attached as well as a summary of Offences Reported and/or Committed

in our Community.

April 2014 - March 2015 Policing Priorities

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The City of Kimberley’s newly elected Council identified five (5) strategic priorities that form part of the Annual Performance Plan to the RCMP in 2015. These reflect current trends and issues raised though the community and as a result of their input, they were identified as:

1. Road safety (which includes, traffic enforcement, impaired drivers, distracted Drivers/cell phones along with education and awareness)

2. Higher police visibility

3. Domestic Violence

4. Drug Trafficking

5. Prolific Offenders

The RCMP reports to Council quarterly on their Annual Performance in regards to the initiatives.

April 2015 - March 2016 Policing Priorities

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City of Kimberley

Policing Report

Cpl. Chris NEWELActing NCO I/C Kimberley RCMP

Quarter 1 January - March

Quarter 2April - June

Quarter 3July - September

Quarter 4October - December

Totals

2011 445 471 599 445 1960

2012 464 464 584 432 1944

2013 387 471 637 484 1979

2014 350 460 562 473 1845

700 Annual Comparison by Year 600

500

400

300

200

Q1

Q2

Q3

Q4

Jan-Mar

Apr-Jun

Jul-Sept

Oct-Dec

100

0 2011 2012 2013 2014

Q4 Oct-Dec

Q3 Jul-Sept

Q2 Apr-Jun

2014

2013

2012

2011

Q1 Jan-Mar

0 100 200 300 400 500 600 700 Annual Comparison by Quarter

Page 56

City of Kimberley

Policing Report

To: Mayor Don McCormick City of Kimberley and Rural January 31, 2014 - December 31, 2014

From: Kimberley RCMP Detachment 436 Archibald Street Phone: 250.427.4811

Abandoned 911 143 Impaired Driving 50Alarm 97 Keep the Peace 7Animal 44 Liquor Act 39Arson 1 Mischief 80Assault/Sexual Assaults 35 Missing Person 24Assist General Public 112 Motor Vehicle Incident 85Annoying Circumstances 10 Other Criminal Code 8

Assist Police/Fire/Amb/Other 74 Property 136Break and Enter 22 Sudden Death 6Breach 7 Suicidal Person 35Bylaw 56 Suspicious Circumstance 52Check Well Being 20 Suspicious Person/Vehicle 31Disturbance 52 Theft Vehicle 9Domestic Disturbance 27 Theft 65Drugs 32 Threats 38Fraud 16 Traffic Incident/Suspension 297Fights 5 Unwanted Person 6Firearms 29 Other 30Harrassment 10 Warrant 1

TOTAL 1845

Cpl. Chris NEWELActing NCO I/C Kimberley RCMP

Offences Reported and/or Committed in your Community

Page 57

1. Obtain New Revenue for the City

2. Keep Taxes in Line with the Municipal Rates of Inflation

3. Increase the City’s Investment Infrastructure to be Equal or Greater than the rate of Depreciation

4. To have an Informed and Engaged Community

5. To set and Improve Standards for Customer Service

Kimberley City Council met in April 2015 to develop a set of Strategic Goals and Priorities for their four–year term of office. These priorities will assist staff in the development of annual departmental work plans. While the Council realizes that priorities will change with time, it is Council’s plan to provide for a process of strategic thinking with the strong belief that Kimberley residents will benefit from this consistent practice.

The following five priority outcomes were established:

Strategic Goals & Priorities 2015-2018

Page 58

2014 Annual Report Appendices

2014 Statement of Property Tax Exemptions2014 Consolidated Financial Statements

2014 Strategic Community Investment Funds Plan and Progress Report2014 Supplementary Statements

Page 59

THE CITY OF KIMBERLEY

STATEMENT OF 2014 PROPERTY TAX EXEMPTIONS

BYLAW NO. 2456, 2483 & 2484

Folio # Property Description

Municipal

Property Taxes

Exempted

1198.000 Lot 8, Block 8, Plan 2373, DL 1879, KLD; located at 2015 Warren Avenue; owned by the City of Kimberley; occupied by the Kimberley Gymnastics Club.

3,170.63$

1659.100 To the extent of Eighty Seven Percent (87%) of land, Lot 1, Plan 18038, DL 1879 KLD, located at 650 Church Avenue, owned by the Kimberley Lion's Projects Society, commonly known as Lion's Manor.

400.20$

1659.200 Lot 2, Plan 18038, DL 1879, KLD; located at 650 Church Avenue; owned by the Kimberley Lion's Projects Society; commonly known as the Pioneer Lodge.

982.99$

1659.300 To the extent of Eighty Eight Percent (88%) of land, Lot 3, Plan 18038, DL 1879, KLD, located at 630 Church Avenue, owned by the Kimberley Lion's Projects Society; commly known as the Pioneer Lodge.

476.07$

2269.000 To the extent of One Hundred Percent (100%) of the class 8 land and improvements and Zero Percent (0%) of the class 6 land and improvements, Lots 17 and 18, Block 1, Plan 1462, DL 1358, KLD, located at 240 Howard Street; owned by and known as the Kimberley Elks Club.

1,511.04$

2270.000 Lot 19, Block 1, Plan 1462, DL 1358, KLD; located at 250 Howard Street, owned by the Youth for Kimberley Society Inc.; commonly known as the Spark Youth Centre.

3,656.74$

2289.000 To the extent of Seventy Two Percent (72%) of land and improvements, Lot 15, Block 2, Plan 1462, DL 1358, KLD, located at 140 Howard Street, commonly known as the Kimberley Thrift Store.

2,867.20$

2342.100 Parcel A, Block 5, Plan 1462, DL 1358, KLD (DD KV107404), located at 270 Kimberley Avenue, owned by the City of Kimberley; occupied by the Kimberley Chamber of Commerce/Bavarian Society.

4,102.51$

2418.000 Parcel A, Block 12, Plan 1462, DL 1358, KLD; located at 64 Deer Park Avenue, owned by the City of Kimberley, occupied by the Kimberley Arts Council; commonly known as Centre 64.

6,857.80$

2421.000 Lot 13, Block 12, Plan 1462, DL 1359, KLD, located at 40 Deer Park Avenue; owned and occupied by Selkirk Masonic Lodge.

1,735.57$

In accordance with section 98 (2) (b) of the Community Charter, the following properties in the City of Kimberley were provided permissive property tax exemptions by Council in 2014.

Page 60

3000.000 To the extent of Sixteen Percent (16%) of the land and One Hundred Percent (100%) of the improvements, Plan 1673, DL 2999, KLD, located at 111 Gerry Sorensen Way, owned by Teck Cominco Metals Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

6,959.64$

3325.000 Lot 1, Plan 6496, DL 2000 and 3068, KLD, located at 260 - 4th Avenue, owned by the Kimberley Health Centre Society; commonly known as the Kimberley Health Centre.

63,322.18$

3325.100 Lot 1, Plan 6496, DL 2999 and 3068, KLD, located at 260 - 4th Avenue; owned by the Kimberley Health Centre Society; occupied by the Interior Health Authority; commonly known as the IH Urgent Care Clinic.

14,724.60$

3326.000 To the extent of Four Percent (4%) of the land and Thirty Nine Percent (39%) of the improvements, DL 2999, KLD, unsubdivided portion, located at 306 - 3rd Avenue, owned by Cominco Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

331.59$

3900.000 To the extent of Two Percent (2%) of the land and Sixteen Percent (16%) of the improvements, DL 2999, KLD, except Plan 1673, 1907, 2131, 2359, 3043, 3094, 4043, 4349, 4368, 5128, 6496, 6579, 7329, and except Plans 8733, 8932, except Parcel A, owned by Teck Cominco Metals Ltd.; occupied by the City of Kimberley for the City Chlorination Plant and land used by the Sullivan Mine and Railway Historical Society.

328.94$

3902.000 To the extent of Thirteen Percent (13%) of land and One Hundred Percent (100%) of improvements; DL 3069, KLD, except Plans 10140, 14656, 12151 & NEP19217; owned by Teck Cominco Metals Ltd. and occupied by the City of Kimberley for the Peaks to Platzl trail system.

248.36$

3945.000 To the extent of Twenty Six Percent (26%) of the land, DL 4688, KLD, except Plan NEP63978 Tramway FR MC except Plan 12151 A, owned by Teck Cominco Metals Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

108.73$

3946.000 To the extent of Three Percent (3%) of the land; DL 12525, KLD, except Plan 12151 Pauline FR MC, owned by Teck Cominco Metals Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

60.75$

3948.000 To the extent of Two Percent (2%) of the land; DL 14280, surveyed as Tram Fraction Mineral Claim, owned by Cominco Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

0.02$

4030.000 To the extent of Seventy Five Percent (75%) of land, Lot 6, Block 2, DL 6625, KLD, Plan NEP2468; located at 73 - 101st Avenue, owned by the Kimberley Independent School Society; commonly known as the Kimberley Independent School.

3,399.01$

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4288.000 Lot 1, Plan 4925, DL 6626, KLD; located at 51 - 103rd Avenue, owned by the City of Kimberley; occupied by the Kimberley Air Cadets Squadron.

2,438.29$

5557.000 Lots 1-4, Block 51, Plan 733A, DL 2378, KLD; located at 660 - 306th Street, owned by Scout Properties (BC/Yukon) Ltd.; occupied by the Kimberley Scouts.

2,747.28$

5641.250 To the extent of reducing Class 8 land to a fixed assessment value of $698,644; Lot 1, District Lots 2378,2379,3064, 7031, KLD Plan NEP 21462, located at 415 - 302nd Avenue, commonly known as the Kimberley Golf Club.

13,996.73$

6008.000 DL 6400, KLD, Except Plan RW 75, 15082, NEP59628, located at St. Mary Lake Road, owned by Scout Properties (BC/Yukon) Ltd.; occupied by the Kimberley Scouts; commonly known as Camp Stone.

9,855.79$

6092.005 All those parcels or tract of land being the surface of mineral claim lots 2993, 5632, 13800, 13810, 13811, 13812, 13813, 13814, 13815, 13818, 13819, 13820, 13821, 13822, 13823, 13824, 13825, 13949, 13974, 13975 and 14282. One Hundred Percent (100%) of land owned by the Crown and occupied by the Kimberley Nordic Club for cross country skiing, hiking and mountain biking.

14,589.70$

6096.000 To the extent of Twenty Six Percent (26%) of land and One Hundred Percent (100%) of improvements; DL 2371, KLD, Within 13796 (EAU MC), except Plans 12151, 04656 & NEP19217; owned by Teck Cominco Metals Ltd.; occupied by the City of Kimberley for the Peaks to Platzl trail system.

748.73$

6139.065 Lot B, Plan NEP72294, DL 2377, 4045, 6072, KLD and DL 10368, located at 400 - 315th Avenue, owned by the City of Kimberley, leased by Bootleg Gap Golf Society, commonly known as Bootleg Gap Golf.

73,635.88$

6141.000 Lot 1, Plan 12151, DL 2371, KLD, except Plan 12327, 12369, 12445, 13442, 13511, 13797, 18846, NEP21863, NEP23533 & DL's 2999, 3069 & MC Lots 4688, 12525, 13796, 13797, 13808; One Hundred Percent (100%) of the land and improvements owned by the City of Kimberley and occupied by the Kimberley Nordic Club.

12,272.38$

7028.000 To the extent of Ten Percent (10%) of land, DL 6080, KLD, owned by Teck Cominco Metals Ltd.; occupied by the Sullivan Mine and Railway Historical Society.

79.18$

8011.000 To the extent of One Percent (1%) of the land and Two Percent (2%) of the improvements, DL 12945, KLD, except Plan 5363, NEP20426 and NEP60401, Fertilizer, located at 400 - 312th Avenue, owned by Teck Cominco Metals Ltd.; occupied by the City of Kimberley Chlorination Plant.

527.26$

246,135.80$ TOTAL MUNICIPAL PROPERTY TAXES EXEMPTED

Page 62

City of KimberleyConsolidated Financial Statements

For the year endedDecember 31, 2014

Contents

Management's Responsibility for Financial Reporting 2

Independent Auditor's Report 3

Consolidated Financial StatementsConsolidated Statement of Financial Position 4Consolidated Statement of Operations 5Consolidated Statement of Changes in Net Debt 6Consolidated Statement of Cash Flows 7Summary of Significant Accounting Policies 8-10Notes to Consolidated Financial Statements 11-24

Page 63

City of KimberleyConsolidated Statement of Operations

For the year ended December 31 2014 2014 2013Budget Actual Actual

(Note 19)Revenue

Net taxes for municipal purposes (Note 13) $ 9,820,781 $ 9,824,040 $ 9,440,764Provincial grants 2,435,986 455,068 497,710Federal grants 65,233 69,627 22,850Regional and other grants 1,139,824 1,306,655 194,673Donations (Note 18) 2,297,975 1,865,736 15,470Interest income 73,600 69,222 70,031MFA surplus - 3,678 132,101Utility user fees 2,961,828 3,013,350 2,927,391Other user fees and miscellaneous 4,026,182 4,167,223 4,216,207Sale of assets - 4,284 125,011Gain (loss) on disposal of assets - 128,360 (38,204)

22,821,409 20,907,243 17,604,004

Expenses (Note 14)General government services 2,306,330 2,254,296 1,910,723Protective services 2,273,279 2,161,235 1,936,691Transportation and civic works 4,399,854 4,239,148 4,139,832Water, sewer and solid waste services 2,974,230 2,821,347 2,846,789Public health and welfare 33,864 41,564 25,011Economic development 589,244 619,228 626,928Recreation and cultural services 3,774,976 3,616,859 3,667,918Community development 768,078 833,982 771,553Public library 220,600 277,366 268,760Golf course 1,521,180 1,446,915 1,520,204Health centre 240,100 296,743 348,739

Total expenses 19,101,735 18,608,683 18,063,148

Annual surplus (deficit) 3,719,674 2,298,560 (459,144)

Accumulated surplus, beginning of year 79,957,494 79,957,494 80,416,638

Accumulated surplus, end of year $ 83,677,168 $ 82,256,054 $ 79,957,494

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements.5Page 67

City of Kimberley Consolidated Statement of Changes in Net Debt

For the year ended December 31 2014 2014 2013Budget Actual Actual

(Note 19)

Annual surplus (deficit) $ 3,719,674 $ 2,298,560 $ (459,144)

Acquisition of tangible capital assets (12,395,737) (7,668,724) (3,181,345)Amortization of tangible capital assets 3,277,500 3,719,730 3,684,594(Gain) loss on disposal of tangible capital assets - (128,360) 38,204Proceeds on sale of tangible capital assets - 437,293 13,624Net (use) consumption of prepaid expenses and

inventory of supplies - (44,550) 23,149

Change in financial assets (debt) (5,398,563) (1,386,051) 119,082

Net debt, beginning of year (6,349,630) (6,349,630) (6,468,712)

Net debt, end of year $ (11,748,193) $ (7,735,681) $ (6,349,630)


City of KimberleyConsolidated Statement of Cash Flows

For the year ended December 31 2014 2013

Operating activitiesExcess (deficiency) of revenues over expenditures $ 2,298,560 $ (459,144)Add (deduct) items not affecting cash:

Sick leave accrual (13,796) (13,460)Amortization expense 3,719,730 3,684,594Loss on sale of capital assets (128,360) 38,204MFA actuarial adjustment (95,004) (81,254)Contributed assets (Note 18) (806,273) -

Change in non-cash items:Accounts receivable (583,350) 617,776Prepaid expenses (29,912) 23,627Accounts payable and accruals 283,455 (328,759)Inventory held for resale (14,638) (249,179)Inventory of supplies 141,953 (478)Deferred revenue (576,847) 101,263

4,195,518 3,333,190

Investing activitiesChange in investments 14,862 12,916

Capital activitiesPurchase of capital assets (6,532,959) (2,700,216)Proceeds on sale of assets 437,290 13,624

(6,080,807) (2,673,676)

Financing activitiesIssuance of debt 2,320,696 526,531Repayment of debt, lease obligations and demand loan (840,197) (911,270)

1,480,499 (384,739)

Increase (decrease) in cash during year (404,790) 274,775

Cash and temporary investments, beginning of year 5,647,159 5,372,384

Cash and temporary investments, end of year $ 5,242,369 $ 5,647,159

Supplementary Cash Flow Information:Interest paid $ (365,231) $ (377,594)Interest received $ 69,222 $ 69,285


City of KimberleySummary of Significant Accounting Policies

December 31, 2014

Basis of Presentation The consolidated financial statements of the City of Kimberley("the City”) are the representations of management and areprepared in accordance with Canadian generally acceptedaccounting policies for governments using guidelines issued bythe Public Sector Accounting Board (“PSAB”) of the CanadianInstitute of Chartered Accountants.

Reporting Entity and Principles of Financial Reporting The City of Kimberley reporting entity includes the City of

Kimberley government and all related entities which areaccountable for the administration of their financial affairs andresources to the City and are either owned or controlled by theCity.

The financial statements reflect the consolidated assets, liabilities,revenues, expenses, changes in net debt, and cash flows of thefollowing organizations accountable to the City of Kimberley:

Kimberley Public LibraryKimberley Community Development Society Bootleg Gap Golf SocietyKimberley Health Centre Society

Administrative expenses are allocated to each function on a directcosts basis where possible, except for certain administration costswhich are charged on an estimated basis. On consolidation allinterfund and interorganizational accounts and transactions havebeen eliminated.

Land Held for Resale Land held for resale is stated at lower of cost and market.

Vacation and Sick Pay Under the terms of the union contract, employees hired prior toJuly 12, 1993 and under the terms of the exempt staff policymanual, employees hired prior to January 27, 1997 and havingreached 55 years of age are entitled to receive payments onretirement or at any age payments upon death. The City hasestimated and accrued this liability. Estimated severance amountsare budgeted on an annual basis.

Inventory Inventory held for consumption is recorded at the lower of costand replace cost and is reported as a non-financial asset.

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City of KimberleySummary of Significant Accounting Policies (continued)

December 31, 2014

Tangible Capital Assets Tangible capital assets are reported on the consolidatedstatement of financial position as non-financial assets. Purchasedcapital assets are recorded at cost. Contributed capital assets arerecorded at fair value at the date of contribution. Amortization isrecorded on a straight-line basis over the estimated life of thetangible capital asset commencing in the year following acquisitionas follows:

Land Not amortized

Land improvements 15 to 30 yearsBuildings 20 to 60 yearsEquipment

Technology - IT 5 to 10 yearsMotor vehicles 8 to 15 yearsFurniture and equipment 7 to 20 years

Transportation infrastructure 10 to 75 yearsWater infrastructure 10 to 80 yearsSewer infrastructure 10 to 80 yearsDrainage infrastructure 30 to 40 yearsLibrary book collection 8 years

When a tangible capital asset no longer contributes to the City'sability to provide services, its carrying amount is written down to itsresidual value with no reversals of such write downs insubsequent periods.

Trust Funds Trust funds have been established to hold assets, which are to beadministered as directed by agreement or statute on behalf of thirdparties. Trust funds administered by the City are not reflected inthe Consolidated Statement of Financial Position (Note 15).

Revenue Recognition Revenues are accounted for in the period in which thetransactions or events occurred that gave rise to the revenues andthe amounts to be received can be reasonably estimated andcollection is reasonably assured.

Taxation for municipal purposes is recorded as revenue in theperiod the taxes are levied.

User charges, fees, and other amounts collected for which theCity has an obligation to perform or provide a future service aredeferred until the service is provided.

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City of KimberleySummary of Significant Accounting Policies (continued)

December 31, 2014

Revenue Recognition (continued) Contributions or other funding received which has externally

imposed restrictions are initially accounted for as deferredrevenue and then recognized as revenue when used for thespecific purpose.

Contributions received in-kind are recognized as revenue in theperiod received at the fair market value at the time of thecontribution.

Government Transfers Government transfers, which include legislative grants, arerecognized in the financial statements in the period in whichevents giving rise to the transfers occur, providing that thetransfers are authorized, any eligibility criteria have been met, anda reasonable estimate of the amount can be made, except whenand to the extent, the transfer agreement contains stipulations thatcreate a liability in which case the transfers are recognized asrevenue over the period the liability is extinguished.

Pension Expenditures The City participates in a multi-employer deferred benefit pensionplan. The plan is accounted for as a defined contribution plan.

Budget Figures The budget figures presented for comparative purposes are fromthe Five Year Financial Plan Bylaw to be adopted each year.They have been reallocated and adjusted to conform to PSABFinancial Statement Presentation. Subsequent amendments madeby Council to the budget as required by law are not reflected inthese financial statements.

Use of Estimates The consolidated financial statements of the City have beenprepared in accordance with generally accepted accountingprinciples in Canada. The preparation of financial statements inconformity with Canadian generally accepted accountingprinciples requires management to make estimates andassumptions that affect the amounts reported in the financialstatements and accompanying notes. Actual results could differfrom those estimates.

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City of KimberleyNotes to Consolidated Financial Statements

December 31, 2014

1. Cash and Temporary Investments

Included in cash and temporary investments is $366,622 (2013 - $877,287) held to fundstatutory reserves of which $63,435 (2013 - $62,751) has been invested in short-termMunicipal Finance Authority (MFA) money market fund. These temporary investments earninterest at various rates ranging from 1.0% to 2.0% per annum.

2. Accounts Receivable2014 2013

Taxes - current $ 639,605 $ 617,654- arrears 476,939 313,058

Federal government 151,980 256,441Province of British Columbia 22,457 109,709Other receivables 824,596 235,365

$ 2,115,577 $ 1,532,227

3. Investments

In 2007 the Kimberley Health Centre received property and related debt from the KimberleyPersonal Care Home Society upon dissolution. The property and related debt wereexchanged with Gardenview Developments Ltd. for shares and shareholder loan receivableon which the Society is currently receiving payments.

2014 2013

Shares, 20% interest, at cost $ 229 $ 229Shareholder loan receivable 98,430 113,292

$ 98,659 $ 113,521

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December 31, 2014

4. Deposit and Reserve - Municipal Finance Authority

The Municipality issues its debt instruments through the Municipal Finance Authority. As acondition of these borrowings, a portion of the debenture proceeds are withheld by theMunicipal Finance Authority as a debt reserve fund. The Municipality also executes demandnotes in connection with each debenture whereby the Municipality may be required to loancertain amounts to the Municipal Finance Authority. The details of the cash deposits anddemand notes at year end are as follows:

2014 2013

Demand notes $ 254,692 $ 265,826Cash deposits 108,127 108,066

$ 362,819 $ 373,892

5. Accounts Payable and Accrued Liabilities

2014 2013

Federal government $ 245,941 $ 198,170Province of British Columbia 1,251 991Regional and other local governments 1,750 1,876Vacation and accrued benefits payable 499,472 506,586Accrued interest 46,177 50,152Other payables 1,399,554 1,152,916

$ 2,194,145 $ 1,910,691

6. Deferred Revenue

2014 2013

Community Works Fund $ - $ 448,513Prepaid taxes 1,141,301 1,090,050Other 819,451 999,036

$ 1,960,752 $ 2,537,599

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December 31, 2014

7. Capital Lease Obligation2014 2013

Loader lease, repayable in monthly instalments of $2,977 with interest at approximately prime less 1%, maturing 2019 $ 158,718 $ -

Equipment lease, six monthly payments annually of$3,857 plus taxes,interest at approximately4%, maturing 2018 91,320 -

Grader truck lease, repayable in monthly instalments of $2,986 with interest at approximately prime less 1%, maturing 2018 114,518 150,179

Dump truck lease, repayable in annual instalments of $2,399 with interest at approximately prime less 1%, maturing 2018 113,544 141,768

Initial attack vehicle lease, repayable in monthly instalments of $1,051 with interest atapproximately prime less 1%, maturing 2018 45,517 57,091

John Deere lease, six monthly payments of$6,025 per year with interest at approximately2%, maturing 2016 75,289 111,597

Radio equipment lease, repayable in annual instalments of $14,047 with interest at approximately 2%, maturing 2016 26,037 39,185

Ladder truck lease, repayable in monthlyinstalments of $5,019 with interest at approximately prime less 1%, maturing 2016 602,580 650,249

Water department vehicle lease, repayable in monthly instalments of $710 with interest at approximately prime less 1%, maturing 2015 8,449 16,715

Leases, repaid - 52,043

$ 1,235,972 $ 1,218,827

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December 31, 2014

7. Capital Lease Obligation (continued)

Future minimum lease obligations required on the lease liability for the next five years are dueas follows:

Minimum Lease Interest TotalPayments

2015 $ 241,597 $ 21,588 $ 263,1852016 741,616 7,625 749,2412017 140,191 3,041 143,2322018 99,682 869 100,5512019 12,886 54 12,940

$ 1,235,972 $ 33,177 $ 1,269,149

8. Term Debt

The City issues debt instruments through the Municipal Finance Authority, pursuant to loansecurity issuing bylaws under the authority of the Community Charter, to finance certaincapital expenditures. Debenture debt principal is disclosed net of sinking fund balancesmanaged by the Municipal Finance Authority.

2014 2013

Debenture DebtDebenture debt is repayable to the British ColumbiaMunicipal Finance Authority. Included in debenture debt is capital borrowing from the British Columbia MunicipalFinance Authority due in four years. Existing debenturesmature in annual amounts to the year 2024 and interest ispayable at rates ranging from 2.10% to 5.10% per annum $ 9,236,452 $ 7,512,119

Term Loan Bank loan, comprised of capital borrowings in accordancewith S.175(1) of the Community Charter. Monthly paymentsof $7,362 including interest at 3.93% 744,488 802,333

Fixed rate term loan, secured by a general securityagreement and a first charge on the lands andimprovements at Bootleg Gap Golf, repayable $1,547monthly including interest at 3.93%, maturing March 2017 39,852 -

Bank loan, repaid - 8,500

$ 10,020,792 $ 8,322,952

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December 31, 2014

8. Term Debt (continued)

(a) Future minimum principal payments on the debenture debt and term loans for the nextfive years and thereafter are due as follows:

General Sewer Water Total

2015 $ 6,038,474 $ 27,923 $ 135,500 $ 6,201,8972016 416,647 29,235 35,949 481,8312017 418,114 30,609 37,691 486,4142018 310,006 32,048 39,518 381,5722019 320,191 33,554 41,433 395,1782020 and thereafter 1,948,709 50,034 75,157 2,073,900

$ 9,452,141 $ 203,403 $ 365,248 $10,020,792

(b) Future interest payments on the debenture debt and term loans for the next five yearsand thereafter are as follows:

General Sewer Water Total

2015 $ 304,258 $ 14,768 $ 19,321 $ 338,3472016 201,018 14,768 18,233 234,0192017 192,978 14,768 18,233 225,9792018 159,295 14,768 18,233 192,2962019 151,403 14,768 18,233 184,4042020 and thereafter 636,049 20,715 30,891 687,655

$ 1,645,001 $ 94,555 $ 123,144 $ 1,862,700

15Page 77

City

of K

imbe

rley

Not

es to

Con

solid

ated

Fin

anci

al S

tate

men

ts

Dec

embe

r 31,

201

4

9.Ta

ngib

le C

apita

l Ass

ets

Dec

embe

r 31,

201

4La

nd a

nd L

and

Impr

ovem

ents

Bui

ldin

gsE

quip

men

tTr

ansp

orta

tion

Sys

tem

sW

ater

sys

tem

sS

ewer

Sys

tem

sD

rain

age

Sys

tem

sLi

brar

y B

ook

Col

lect

ion

Wor

k in

Pro

gres

sTo

tal

Cos

t, be

ginn

ing

of y

ear

$30

,848

,002

$29

,275

,882

$10

,917

,750

$36

,682

,168

$15

,594

,749

$7,

461,

516

$4,

554,

636

$29

4,06

7$

4,24

4,94

7$

139,

873,

717

Add

ition

s32

6,70

347

,832

580,

146

262,

931

44,7

2270

,807

-37

,802

6,29

7,78

17,

668,

724

Dis

posa

ls(2

05,7

70)

(3,0

01)

(290

,967

)(3

73,6

45)

(7,7

84)

(4,2

93)

(676

)(2

7,99

1)(4

,850

)(9

18,9

77)

Rec

lass

ifica

tion

of w

ork

inpr

ogre

ss-

1,25

5,68

744

,919

539,

140

85,5

6620

7,23

858

,307

-(2

,190

,857

)-

Cos

t, en

d of

year

30,9

68,9

3530

,576

,400

11,2

51,8

4837

,110

,594

15,7

17,2

537,

735,

268

4,61

2,26

730

3,87

88,

347,

021

146,

623,

464

Acc

umul

ated

amor

tizat

ion,

begi

nnin

g of

year

4,21

6,50

99,

694,

017

6,92

7,42

321

,478

,797

5,83

4,84

44,

066,

518

1,94

4,87

316

0,45

9-

54,3

23,4

40

Am

ortiz

atio

n38

2,77

394

3,16

263

1,10

61,

176,

537

306,

124

138,

330

103,

713

37,9

85-

3,71

9,73

0

Dis

posa

ls(5

,071

)(2

,701

)(2

59,7

40)

(301

,788

)(7

,784

)(4

,293

)(6

76)

(27,

991)

-(6

10,0

44)

Acc

umul

ated

amor

tizat

ion,

end

of y

ear

4,59

4,21

110

,634

,478

7,29

8,78

922

,353

,546

6,13

3,18

44,

200,

555

2,04

7,91

017

0,45

3-

57,4

33,1

26

Net

car

ryin

gam

ount

, en

d of

yea

r$

26,3

74,7

24$

19,9

41,9

22$

3,95

3,05

9$

14,7

57,0

48$

9,58

4,06

9$

3,53

4,71

3$

2,56

4,35

7$

133,

425

$8,

347,

021

$89

,190

,338

Incl

uded

in e

quip

men

t are

ass

ets

unde

r cap

ital l

ease

at c

ost o

f $3,

328,

608

and

accu

mul

ated

am

ortiz

atio

n of

$1,

444,

074.

Am

ortiz

atio

n ex

pens

e fo

r the

yea

r was

$27

0,51

0 fo

r lea

sed

asse

ts.

16

Page 78

City

of K

imbe

rley

Not

es to

Con

solid

ated

Fin

anci

al S

tate

men

ts

Dec

embe

r 31,

201

4

9.

Tang

ible

Cap

ital A

sset

s (c

ontin

ued)

Dec

embe

r 31,

201

3La

nd a

nd L

and

Impr

ovem

ents

Bui

ldin

gsE

quip

men

tTr

ansp

orta

tion

Sys

tem

sW

ater

Sys

tem

sS

ewer

Sys

tem

sD

rain

age

syst

ems

Libr

ary

Boo

kC

olle

ctio

nW

ork

inP

rogr

ess

Tota

l

Cos

t, be

ginn

ing

of y

ear

$30

,633

,808

$28

,999

,936

$10

,403

,488

$36

,255

,639

$15

,546

,898

$7,

400,

135

$4,

512,

601

$28

4,83

3$

3,26

0,78

8$

137,

298,

126

Add

ition

s21

9,41

827

5,94

660

6,66

273

1,86

259

,700

61,3

8142

,035

38,7

861,

145,

555

3,18

1,34

5

Dis

posa

ls(5

,224

)-

(131

,490

)(4

27,6

39)

(11,

849)

--

(29,

552)

-(6

05,7

54)

Rec

lass

ifica

tion

of w

ork

inpr

ogre

ss-

-39

,090

122,

306

--

--

(161

,396

)-

Cos

t, en

d of

year

30,8

48,0

0229

,275

,882

10,9

17,7

5036

,682

,168

15,5

94,7

497,

461,

516

4,55

4,63

629

4,06

74,

244,

947

139,

873,

717

Acc

umul

ated

amor

tizat

ion,

begi

nnin

g of

year

3,83

8,70

38,

813,

292

6,39

6,76

820

,665

,946

5,54

5,51

83,

937,

244

1,84

2,04

815

3,25

3-

51,1

92,7

72

Am

ortiz

atio

n38

3,03

088

0,72

564

8,17

21,

204,

949

298,

861

129,

274

102,

825

36,7

58-

3,68

4,59

4

Dis

posa

ls(5

,224

)-

(117

,517

)(3

92,0

98)

(9,5

35)

--

(29,

552)

-(5

53,9

26)

Acc

umul

ated

amor

tizat

ion,

end

of y

ear

4,21

6,50

99,

694,

017

6,92

7,42

321

,478

,797

5,83

4,84

44,

066,

518

1,94

4,87

316

0,45

9-

54,3

23,4

40

Net

car

ryin

gam

ount

, en

d of

yea

r$

26,6

31,4

93$

19,5

81,8

65$

3,99

0,32

7$

15,2

03,3

71$

9,75

9,90

5$

3,39

4,99

8$

2,60

9,76

3$

133,

608

$4,

244,

947

$85

,550

,277

Incl

uded

in e

quip

men

t are

ass

ets

unde

r cap

ital l

ease

at c

ost o

f $2,

837,

628

and

accu

mul

ated

am

ortiz

atio

n of

$1,

159,

435.

Am

ortiz

atio

n ex

pens

e fo

r the

yea

r was

$22

0,76

4 fo

r lea

sed

asse

ts.

17

Page 79


December 31, 2014

10. Accumulated Surplus2014 2013

Operating and capital fund balance $ 1,005,418 $ 1,660,446Restricted surplus (Note 11) 2,571,871 1,557,995Equity in physical assets (Note 12) 78,678,765 76,739,053

$ 82,256,054 $ 79,957,494

11. Restricted Surplus2014 2013

Statutory ReservesKimberley reserve $ 253,043 $ 268,737

Reserves for Future ExpendituresColumbarium future expansion 35,471 29,471Memorial book expansion 1,900 1,700General infrastructure 289,677 88,178Downtown parking 9,727 9,727Garbage truck purchase 160,123 145,874Fire training centre training 237,712 193,751Paralympic alpine equipment 5,128 5,128Marysville rink improvement 5,974 27,480Civic Centre rink improvement 12,111 5,603Resort tax 72,035 57,476RCMP contract reserve 170,000 209,200Pollution control centre capital - 13,075Offsite Servicing - 204,261GST capital reserve - general 149,857 117,460GST capital reserve - sewer 23,036 38,937GST capital reserve - water 52,158 73,187Carbon tax project reserve 101,475 68,750Rails to trails maintenance reserve 15,000 -Extreme weather reserve 40,438 -Operating capital reserve 250,666 -Non-capital work in progress reserve 48,432 -Sewer operating capital reserve 198,309 -Sewer non-capital work in progress reserve 24,478 -Water operating capital reserve 263,060 -Water non-capital work in progress reserve 52,243 -Community works reserve 99,818 -

2,318,828 1,289,258

$ 2,571,871 $ 1,557,995

18Page 80


December 31, 2014

11. Restricted Surplus (continued)

The reserves for future expenditures represent amounts that have been identified foranticipated future expenditures. These funds are generally set aside following a resolution bycouncil although this is not required. The funds are not governed by bylaws and are notexternally restricted in any way.

12. Equity in Physical Assets2014 2013

Balance, beginning of year $ 76,739,053 $ 77,308,789

Capital asset additions 7,668,724 3,181,345Capital asset disposals net of accumulated amortization (308,933) (51,828)Amortization (3,719,730) (3,684,594)New debt issued (2,502,432) (846,302)Actuarial adjustments 95,004 81,254Repayment of debt and lease obligations 692,441 749,911Change in inventory 14,638 478

1,939,712 (569,736)

Balance, end of year $ 78,678,765 $ 76,739,053

13. Taxation

Taxation revenue is comprised of:

2014 2013

Total levies and special assessments $ 13,339,450 $ 13,003,676

Transfers to other governmentsRegional District of East Kootenay 774,367 792,128School District 2,508,284 2,532,772Regional Hospital District 166,177 170,941BC Assessment Authority 66,376 66,862Municipal Finance Authority 206 209

3,515,410 3,562,912

General municipal purposes $ 9,824,040 $ 9,440,764

19Page 81


December 31, 2014

14. Expenses by Object2014 2013

Salaries, wages and benefits $ 8,118,830 $ 8,034,369Goods and services 4,757,342 4,537,068Grants to organizations 252,983 263,975Interest on debt 365,341 373,056Utility costs 796,035 740,579Insurance costs 211,716 210,868Land sale costs 188,566 26,271Administration 198,140 192,368Amortization 3,719,730 3,684,594

$ 18,608,683 $ 18,063,148

15. Trust Funds

The City of Kimberley holds funds in trust for specific uses. The Kimberley RecreationalCharitable Trust Fund is funded by specific land sales within the Kimberley Resort Core Areaand monies in this fund must be used on recreational assets in Kimberley. The CemeteryCare Fund is funded through a portion of Cemetery revenues and can only be used on themaintenance and upkeep of Kimberley’s Cemeteries. The assets and offsetting liabilities arenot reflected in the City's financial statements.

2014 2013

Kimberley Recreational Charitable Trust $ 778 $ 642Cemetery Care Fund 53,089 53,815

$ 53,867 $ 54,457

16. Pension Liability

The City of Kimberley and its employees contribute to the Municipal Pension Plan (the Plan),a jointly-trusteed pension plan. The Board of Trustees, representing plan members andemployers, is responsible for overseeing the management of the Plan, including investment ofthe assets and administration of benefits. The Plan is a multi-employer contributory pensionplan. Basic pension benefits provided are defined. The plan has about 182,000 activemembers and approximately 75,000 retired members. Active members include approximately36,000 contributors from local government.

20Page 82


December 31, 2014

16. Pension Liability (continued)

The most recent valuation as at December 31, 2012, indicated a $1,370 million funding deficitfor basic pension benefits. The next valuation will be as at December 31, 2015 with resultsavailable in 2016. Employers participating in the Plan record their pension expense as theamount of employer contributions made during the fiscal year (defined contribution pensionplan accounting). This is because the Plan records accrued liabilities and accrued assets forthe Plan in aggregate with the result that there is no consistent and reliable basis for allocatingthe obligation, assets and cost to the individual employers participating in the Plan. The City ofKimberley paid $447,479 (2013 - $431,567) for employer contributions, while employeescontributed $384,115 (2013 - $365,845) to the Plan in fiscal 2014.

17. Commitments and Contingencies

On December 9, 2014 the City entered into a lease agreement with Interior Health Authority.The agreement specifies that offices and other premises are to be leased to Interior HealthAuthority for the purpose of conducting the business of providing primary health care or otherrelated services. The agreement is administered and accounted for through the KimberleyHealth Centre Society. The term of the agreement is 5 years.

There are potential lawsuits pending in which the City is involved. It is considered that thepotential claims against the City resulting from such litigation and not covered by insurancewould not materially affect the consolidated financial statements of the City. These amounts, ifany, will be expensed in future years when the claims are settled.

18. Contributed Assets

Included in donation revenue for the year are contributions in kind to the City of Kimberley forSunmine expenses with an aggregate fair market value of $806,272 at the time of transfer.

21Page 83


December 31, 2014

19. Budget

The Financial Plan (Budget) adopted by Council on May 12, 2014 was not prepared on abasis consistent with that used to report actual results (Public Sector Accounting Standards).The budget was prepared on a modified accrual basis while Public Sector AccountingStandards now require a full accrual basis. The budget figures anticipated use of surplusesaccumulated in previous years to reduce current year expenditures in excess of current yearrevenues to $nil. In addition, the budget expensed all tangible capital expenditures rather thanincluding amortization expense. As a result the budget figures presented in the statements ofoperations and change in net financial assets (debt) represent the Financial Plan adopted byCouncil on May 12, 2014 with adjustments as follows:

2014

Budgeted surplus for the year for the City of Kimberley non-consolidated $ -

AddCapital expenditures 12,395,737Debt repayment 776,242Net budgeted transfers from

accumulated surplus to reserves 567,775

Net budgeted surplus from consolidated societies before amortization 219,496

LessAmortization (3,277,500)Net budgeted transfers from accumulated surplus (1,255,752)Budgeted transfers to

accumulated surplus from reserves (2,329,699)Budgeted new debt issuance for capital projects (3,376,625)

$ 3,719,674

22Page 84


December 31, 2014

20. Segmented Information

The City of Kimberley provides a wide range of services to the community. For reportingpurposes, management has identified the following services and activities as distinctsegments:

The General Government segment refers to the administration of the Municipality andincludes financial activities relating to City Council, Administration, Planning, and City Hall.

The Protective Services segment addresses activities carried out by the Municipality to ensuresafety and protection of Kimberley’s citizens/visitors. These activities include fire protection,RCMP, emergency services, bylaw enforcement, building inspection and animal control.

The Transportation and Civic Works segment refers to activities carried out by the publicworks or operations department and includes roadway maintenance, snow and ice control,engineering services, bridges, sidewalks, fire hydrants, lighting and traffic services.

The Public Health and Welfare segment includes cemetery services.

The Economic Development segment refers to activities carried out by the economicdevelopment department including the community projects and committees it supports (ie.accessibility, cultural mapping, tourism, paralympic, 2% hotel and 2% resort tax allocations,etc.)

The Recreation and Cultural Services segment refers to activities that support Kimberley’srecreation and cultural amenities including grants to various community organizations, indoorand outdoor ice arenas, the curling rink, community halls, the Kimberley Aquatic Centre, themuseum and library, programming, parks, playgrounds, skateboard and bike parks and thePlatzl.

The Solid Waste segment refers to the collection of residential garbage and transportation tothe Regional landfill.

The Water Services segment refers to activities related to providing safe drinking water to thecommunity including chlorinization, sampling, distribution, new water infrastructure andinfrastructure maintenance.

The Sewer Services section refers to activities related to the collection and treatment ofwastewater in the community including new sewer infrastructure and infrastructuremaintenance.

The Community Development segment refers to activities of the Kimberley RiversideCampground (City owned), Cominco Gardens (City owned) and Kimberley Vacations.

The Public Library segment refers to the operations of the community library.

The Golf Course segment refers to the operations of the Bootleg Gap golf course.

The Health Centre segment refers to the operations and leasing of the renovated hospitalbuilding.

Management has endeavoured to report revenues and expenses that are directly attributableto each segment. Amounts that cannot be identified as direct revenue or expenses arerecorded as unallocated.

23Page 85

City

of K

imbe

rley

Not

es to

Con

solid

ated

Fin

anci

al S

tate

men

ts

20.

Seg

men

ted

Info

rmat

ion

(con

tinu

ed)

Gen

eral

G

over

nmen

tP

rote

ctiv

e S

ervi

ces

Tran

spor

tatio

n &

Civ

ic W

orks

Pub

lic H

ealth

&

Wel

fare

Eco

nom

ic

Dev

elop

men

t

Rec

reat

ion

&

Cul

tura

l S

ervi

ces

Sun

min

eS

olid

Was

teS

ewer

S

ervi

ces

Wat

er

Ser

vice

sC

omm

unity

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evel

opm

ent

Pub

lic L

ibra

ryG

olf C

ours

eH

ealth

C

entre

Una

lloca

ted

Fund

sE

limin

atin

g20

14

Con

solid

ated

Rev

enue

Taxa

tion

2,77

1,04

8$

1,

767,

726

$

2,56

0,75

7$

11

,017

$

54

2,66

8$

2,17

0,82

4$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

9,

824,

040

$

G

rant

s83

8,40

9

62,7

17

78,1

47

-

-

12

,092

402,

939

-

-

20

,000

23

7,15

5

241,

211

-

-

32

2,26

0

(383

,580

)

1,

831,

350

Fe

es a

nd C

harg

es41

6,99

3

178,

740

15

0,66

1

30,0

48

225,

008

56

0,56

8

-

164,

024

1,

109,

045

1,74

0,28

1

72

3,76

7

42,7

94

1,66

2,76

7

25

1,09

3

-

(175

,235

)

7,

080,

554

O

ther

Rev

enue

348,

599

-

(6

6,00

7)

-

20

,080

22

,837

1,82

2,51

9

-

3

1

-

-

-

23

,267

-

2,

171,

299

4,

375,

049

2,00

9,18

3

2,

723,

558

41,0

65

787,

756

2,

766,

321

2,22

5,45

8

16

4,02

4

1,10

9,04

8

1,

760,

282

960,

922

28

4,00

5

1,66

2,76

7

25

1,09

3

345,

527

(5

58,8

15)

20,9

07,2

43

Expe

nses

Wag

es a

nd B

enef

its1,

520,

234

775,

126

1,

407,

918

35,1

09

95,2

61

1,60

9,10

4

-

11

6,32

6

466,

139

56

4,85

4

495,

906

17

7,32

8

780,

140

75

,384

-

-

8,

118,

830

G

oods

and

Ser

vice

s40

9,61

2

1,18

2,08

0

98

7,30

0

5,85

7

67

4,97

1

396,

484

-

31

,794

23

5,07

4

399,

379

39

4,55

9

44,5

52

509,

058

97

,316

-

(4

08,5

15)

4,95

9,52

1

Cos

t of D

ebt (

Inte

rest

)11

0

22,9

04

155,

961

-

-

14

0,38

2

-

-

14,5

63

23,9

43

-

252

6,

930

296

-

-

36

5,34

1

A

mor

tizat

ion

63,6

99

141,

852

1,

447,

063

499

2,

447

1,12

3,88

2

-

15

,450

18

7,04

7

412,

113

-

50

,604

22

5,78

7

49,2

87

-

-

3,71

9,73

0

Oth

er26

0,64

1

39,2

73

240,

906

99

1,39

5

59

9,34

1

-

1,66

0

18

0,92

2

172,

082

20

,152

4,

630

-

74,4

60

-

(150

,300

)

1,

445,

261

2,

254,

296

2,16

1,23

5

4,

239,

148

41,5

64

774,

074

3,

869,

193

-

165,

230

1,

083,

745

1,57

2,37

1

91

0,61

7

277,

366

1,

521,

915

296,

743

-

(5

58,8

15)

18,6

08,6

83

Net

Rev

enue

(Exp

ense

)2,

120,

753

$

(152

,052

)$

(1

,515

,590

)$

(4

99)

$

13

,682

$

(1

,102

,872

)$

2,

225,

458

$

(1,2

06)

$

25,3

03$

187,

911

$

50

,305

$

6,

639

$

140,

852

$

(4

5,65

0)$

345,

527

$

-

$

2,

298,

560

$

Gen

eral

G

over

nmen

tP

rote

ctiv

e S

ervi

ces

Tran

spor

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23

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For t

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24

Page 86

Strategic Community Investment Funds Plan and Progress Report

(1) SCI Funds received or anticipated: Payments under the small community, regional district and traffic fine revenue sharing portions of the Strategic Community Investment Funds (SCI Funds) will be set out separately in the local government’s SCI Funds Agreement.

Strategic Community Investment Funds

Use Date Amount

SC Grants Local Government Services June 27, 2014 $312,032RD Grants Local Government Servcies N/A N/ATRFS Grants Defray the Cost of Local Police Enforcement June 27, 2014 $40, 809

(2) SCI Funds intended use, performance targets and progress made:

Small Community or Regional District Portion of the SCI FundsIntended Use Performance Targets Progress Made in Reporting Period

(by June 30, 2014)Maintain the levels of services to the community

100% of SCI funds are used to support all services pro-vided to the community

100% of the funds received in 2014 were used to help achieve this goal in 2014

Use funding to minimize tax rate increases

Minimize tax rate increases Tax rate increases for 2014 were held to 4% for residential properties and 3% for all other properties. These increases were less than would have been needed without the SCI funds

Traffic Fine Revenue Sharing Portion of the SCI Funds

Intended Use Performance Targets Progress Made in Reporting Period (by June 30, 2014)

Use funding to alleviate increasing Police Enforcement costs

100% of SCI funds are used to support Police Enforcement Costs

100% of the funds received in 2014 were used to alleviate ever increasing Police Enforcement costs

(3) Report date: May 6, 2015 - Reports must be dated by June 30 each year of the SCIF Agreement.

Page 87

SUPPLEMENTARY INFORMATION

NOTICE TO READER:

Management has compiled the following financial information (Exhibits 1 - 8) of the City of Kimberley for the year ended December 31, 2014 for the purposes of additional analysis and are not a required part of the financial statements.

The exhibits have not been audited and therefore readers are cautioned that these statements may not be appropriate for their purposes.

1Page 88

2014 2013

AssetsOperating Fund

Cash and temporary investments 4,082,395$ 4,082,918$

Accounts receivable

Federal Government 144,107 135,806

Province of British Columbia 22,457 109,709

Taxes - current 639,605 617,654

Taxes - arrears 476,939 313,058

Other 745,855 365,888

Due from General Capital Fund 215,310 480,844

Prepaid expenses 335,278 479,791

Inventory of supplies 395,262 390,287

Deposit - Municipal Finance Authority 306,422 303,908

7,363,630 7,279,862

Capital Fund

Land held for resale 23,868 23,868

Capital assets 67,919,106 64,780,993

67,942,974 64,804,861

75,306,604$ 72,084,723$

Liabilities, Reserves, Surplus and EquityOperating Fund

Accounts payable

Federal Government 250,667 190,222

Province of British Columbia 15,933 14,951

Other 1,821,114 1,611,695

Due to Sewer Fund 402,106 634,052

Due to Water Fund 343,504 545,907

Deferred revenue 1,342,383 1,316,230

Reserve - Municipal Finance Authority 306,422 303,908

Reserve for future purchases 1,605,728 959,799

Tax sale surplus - 16,733

Surplus 1,275,775 1,686,366

7,363,630 7,279,862

Capital Fund

Due to General Operating Fund 215,310 480,844

Long term debt

Capital leases 1,060,915 1,079,839

Debenture debt 3,775,425 4,145,931

Bank loan 744,488 810,833

Short term capital borrowing 4,892,375 2,611,531

Equity in capital fund assets 57,254,461 55,675,883

67,942,974 64,804,861

75,306,604$ 72,084,723$

CITY OF KIMBERLEYGeneral FundBalance Sheet

Exhibit 1

(unaudited)

2Page 89

2014 2013

Revenue

Taxation 9,800,394$ 9,418,036$

Tax cancellations - (1,104)

Grants in lieu of taxes 23,646 23,832

Grants 430,331 499,600

Donations 500 -

Interest on investments 59,338 64,048

Fees and service charges

Garbage collection 164,024 163,088

Cemetery 25,260 23,275

Recreation 560,568 526,094

Licences and fees 144,024 146,235

Rents/operating agreements 91,150 100,791

Penalties and interest on taxes 155,256 157,883

Concessions and franchises 108,483 119,484

Other 477,276 458,026

Gain (loss) on asset disposal 127,195 (34,996)

Transfer from trusts and reserves 295,609 67,888

Transfer from general capital equity 2,665,249 2,771,858

15,128,303 14,504,037

Expenditures

Departmental

General government 2,190,365 1,846,473

Protective services 1,983,909 1,760,400

Operation services 2,621,966 2,568,350

Sanitation and waste removal 149,780 138,877

Cemetery 41,065 24,512

Economic development services 768,176 766,803

Recreation and cultural services 2,593,904 2,702,922

Amortization 2,792,444 2,736,862

Debt charges

Principal 577,312 682,856

Interest 321,018 323,076

Capital 535,033 -

Future capital 906,056 905,700

15,481,028 14,456,832

Surplus (deficit) for the year (352,725)$ 47,205$

CITY OF KIMBERLEYGeneral Fund

Operating Fund Revenue and Expenditure

Exhibit 2

(unaudited)

3Page 90

2014 2013


Accounts receivable 100,357$ 90,062$

Due from General Operating Fund 343,504 545,907



768,004 981,402

Capital Fund

Cash 54 -

Capital assets 13,028,684 12,782,912

13,028,738 12,782,912

13,796,742$ 13,764,313$


Deferred revenue 2,707$ -$


Reserve for future purchases 367,461 73,187

Surplus 366,890 863,442

768,004 981,402

Capital Fund

Capital leases 8,449 16,715

Long term debt

Debenture debt 264,036 322,147

Short term capital borrowing 101,212 202,436


13,028,738 12,782,912

13,796,742$ 13,764,313$

CITY OF KIMBERLEYWater Fund

Balance Sheet

Exhibit 3

(unaudited)

4Page 91

2014 2013

Revenue

User rates 1,705,320$ 1,664,968$

Connection fees 12,193 14,948

Penalties and interest on user rates 22,768 21,706

Grants 20,000 20,000

Gain (loss) on asset disposal - (2,314)

Transfer from water capital equity 412,110 408,398

2,172,391 2,127,706

Expenditure

Administration, billing and collections 99,070 96,184

Chlorination 145,510 163,438

Transmission and distribution system maintenance 457,693 491,027

Planning 24,132 31,202

Water sampling 43,771 43,222

Pumping and pressure relief 38,381 36,080

Other operating costs 323,743 316,393

Amortization 412,110 406,084

Debt charges

Principal 144,286 144,023

Interest 26,015 32,865

Capital 604,882 211,306


2,666,866 1,991,971

Surplus (deficit) for the year (494,475)$ 135,736$

CITY OF KIMBERLEYWater Fund


Exhibit 4

(unaudited)

5Page 92

2014 2013


Accounts receivable 75,239$ 68,142$

Prepaid expenses 4,106 4,106

Due from General Operating Fund 402,106 634,052



563,635 771,119

Capital Fund

Cash 359 355

Capital assets 4,659,229 4,330,122

4,659,588 4,330,478

5,223,222$ 5,101,597$


Deferred revenue 2,000$ -$


Reserve for future purchases 245,824 256,273

Surplus 290,360 489,635

563,635 771,119

Capital Fund

Capital leases - 10,676

Long term debenture debt 203,405 230,075


4,659,588 4,330,478

5,223,222$ 5,101,597$

CITY OF KIMBERLEYSewer Fund

Balance Sheet

Exhibit 5

(unaudited)

6Page 93

2014 2013

Revenue

User rates 1,068,813$ 1,043,318$

Connection fees 25,432 5,250

Penalties and interest on user fees 14,801 -

Other - 100

Transfer from sewer capital equity 187,048 177,992

1,296,093 1,226,660

Expenditure

Administration, billing and collections 99,070 96,184

Collection and disposal system maintenance 279,511 264,687

Sewage treatment plant 294,394 303,652

Other operating costs 207,086 216,374

Amortization 187,048 177,992

Debt charges

Principal 25,856 53,468

Interest 14,805 15,394

Capital 127,519 162,671


1,494,095 1,328,033

Surplus (deficit) for the year (198,002)$ (101,373)$

CITY OF KIMBERLEYSewer Fund


Exhibit 6

(unaudited)

7Page 94

2014 2013

Security

Issuing Term Interest

Bylaw Purpose Remaining Rate

General Fund

Debenture Debt2132 Fire Truck 3 2.10 104,946$ 136,650$

2139 Platzl Revitalization 3 2.10 219,336 285,599

2200 Indoor Pool 11 5.10 1,773,286 1,911,451

2351 Highway 95A 10 4.13 1,677,857 1,812,232

3,775,425 4,145,931

Bank Loan

2232 Ice Resurfacer 0 0.00 - 8,500

2380 Conference Centre 1 3.93 744,488 802,333

744,488 810,833

Temporary Borrowing

Mark Creek Flume 0 Variable 3,092,375 2,611,531

Solar Project 5 Variable 1,800,000 -

4,892,375 2,611,531

Obligations under Capital Lease

Equipment and Machinery (floating) Prime less 1% 1,060,915 1,079,839

10,473,202$ 8,648,134$

CITY OF KIMBERLEYGeneral Fund

Long Term Debt

Exhibit 7

(unaudited)

8Page 95

2014 2013

Security

Issuing Term Interest

Bylaw Purpose Remaining Rate

Water Fund

Debenture Debt2086 Matthew Creek Intake 6 3.15 71,346 81,510

2115 1260 PRV 7 3.05 192,690 215,229

2172 Knighton Woodstave 0 4.86 - 25,408

264,036 322,147

Temporary Borrowing

2396 Mark Creek Power Generation 1 Variable 101,212 202,436

Obligations under Capital Lease

Equipment and Machinery (floating) Prime less 1% 8,449 16,715

Sewer Fund

Debenture Debt

2087 Treatment Plant Upgrade 6 3.15 112,863 128,943

2119 95A Sanitary Sewer 7 3.05 90,541 101,132

203,405 230,075

Obligations Under Capital Lease

Equipment and Machinery (floating) Prime less 1% - 10,676

577,101$ 782,049$

Exhibit 8

(unaudited)

CITY OF KIMBERLEYWater & Sewer Funds

Long Term Debt

9Page 96

city of kimberley annual... · 2019. 6. 3. · on behalf of your city council and our staff, i am...

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