District of Salmon Arm 2003 Annual Report

Transcription

1 District of Salmon Arm Council Mayor s Message... 4 Chief Administrative Officer s Message... 5 Director of Finance s Report... 6 Community Profile... 9 District of Salmon Arm Officers Summary of Municipal Services and Operations Works and Utilities Progress Report GIS Progress Report Financial Plan Objectives Financial Statistics Statement of Remuneration Statement of Expenses Statement of Council Indemnities and Expenses Statement of Payments Made for the Provision of Goods and Services Summary of Payments Made for the Provision of Remuneration, Expenses and Goods and Services Tax Exemptions Provided by Council Community Grants Funds Paid to Other Agencies Audited Financial Statements... 39

2 Left to Right: Councillor Marty Bootsma, Councillor Nancy Cooper, Councillor Rene Verwey, Mayor Colin Mayes, Councillor Kevin Flynn, Councillor Marg Kentel, Councillor Wayne Matthews The District of Salmon Arm is governed by an elected Council comprised of a Mayor and six Councillors. Council Members are elected for three year terms and each member of Council represents the District at large. Regular meetings are held the second and fourth Monday of each month at 2:30 p.m. at the District office, 450 2nd Ave NE. Public Hearings and Hearings are also held every second Monday at 7:00 p.m. Development and Planning Committee Meetings are held on the first and third Monday of each month at 8:00 a.m. The public is welcome to attend all sessions. Meeting agendas and minutes are available on the District s website: Page 1

3 Mayor Colin Mayes (home) (250) President of Okanagan Mainline Municipal Association Okanagan Regional Library Board Municipal Insurance Association of BC Okanagan Mainline Municipal Labour Relations Assoc. Kelowna International Airport Advisory Committee Salmon Arm Economic Development Corporation Shuswap Regional Airport Commission Development and Planning Services Committee Transportation Parcel Tax Court of Revision Water/Sewer Frontage Tax Court of Revision Environmental Management Advisory Committee Social Planning Committee Councillor Marty Bootsma (250) Columbia Shuswap Regional District Development and Planning Services Committee Water/Sewer Frontage Tax Court of Revision Transportation Parcel Tax Court of Revision Fall Fair Association Nature Bay Society Councillor Nancy Cooper (250) Downtown Improvement Association Azuma Machi Twinning Committee Development and Planning Services Committee Transportation Parcel Tax Court of Revision Water/Sewer Frontage Tax Court of Revision Page 2

4 Councillor Kevin Flynn (250) Parks Advisory Committee Liquid Waste Management Plan Committee Development and Planning Services Committee Water/Sewer Frontage Tax Court of Revision Transportation Parcel Tax Court of Revision Salmon Arm Economic Development Corporation Councillor Marg Kentel (250) Inner Core Parking Lot Advisory Committee Development and Planning Services Committee Water/Sewer Frontage Tax Court of Revision Transportation Parcel Tax Court of Revision Downtown Revitalization Committee Shuswap Arena Society Community Futures Development Corporation of the Shuswap Councillor Wayne Matthews (250) Columbia Shuswap Regional District Airport Committee Development and Planning Services Committee Water/Sewer Frontage Tax Court of Revision Transportation Parcel Tax Court of Revision Salmon River Interpretive Centre Committee Councillor René Verwey (250) Agricultural Area Plan Steering Committee Water Use Efficiency Committee Development and Planning Services Committee Water/Sewer Frontage Tax Court of Revision Transportation Parcel Tax Court of Revision Chamber of Commerce Page 3

5 It is always a pleasure to be a bearer of positive news about our community. The District of Salmon Arm has experienced positive growth through public and private investment in the past year. The new investment has occurred without compromising our community s social and environmental values, which citizens in Salmon Arm value highly. Salmon Arm was ranked by a retirement magazine as one of the top twenty places in Canada to retire. Two new private assisted living facilities have been built to meet this market need and I am certain in the future we will see more infrastructure developed to meet the retirement growth in Salmon Arm. So what is there for the young working families? The announcement of the new Interior Health Centralized Laundry facility being built in Salmon Arm will create 100 new jobs. As well, the 75 bed care facility being built by the Good Samaritan Society will create approximately thirty jobs. The new District Hall/Court House will retain and expand Court service job opportunities in Salmon Arm. All these projects will be completed in 2005 and will create construction jobs. Thanks to many volunteers and service clubs in Salmon Arm, many parks and recreational facilities have been developed in our community with modest costs to the taxpayers. Citizens in Salmon Arm value their life style of enjoying recreation and our natural surroundings. Citizens of Salmon Arm have shown that they are extremely compassionate and generous and we always rank number one in giving per capita during fund raising events. The spirit of our community has never been healthier. The Director of Finance will report on the financial position of our community. Council is challenged at times to meet the cost of growth. The immediate benefit of growth is jobs, but the cost of community infrastructure is long term. Council and staff are committed to keeping Salmon Arm a safe, vibrant and beautiful place to call home at a reasonable cost to the taxpayer. Colin Mayes Mayor Page 4

6 This is the first Annual Report produced by the District of Salmon Arm. The purpose of the Annual Report is to provide the public with information on the activities and operations of the District for the previous year. Over the next couple of years, the Annual Report will be refined to provide even better information was an exciting year for Salmon Arm with near record development. As Salmon Arm has become more attractive as a retirement community much of the development occurred in the area of seniorassisted living complexes. The outlook for the immediate future is for increased growth in all aspects of the community. The accelerated rate of growth in Salmon Arm has put pressure on all Departments. Fortunately, the District has very dedicated and competent staff who have risen to the challenge of increased pressure and service levels have not been impacted. Under Council s direction, the District has maximized your tax dollars through stringent fiscal management. The District continues to be in a very strong financial position which is evident in the report of the Director of Finance. Council and staff will continue to work together to look at ways of improving service delivery to the residents. As we approach our centennial, the future for Salmon Arm continues to be very positive. Douglas B. Lagore Chief Administrative Officer Page 5

7 May 2004 The Mayor and Council District of Salmon Arm In accordance with Section 98 of the Community Charter, I am pleased to present the 2003 Annual Financial Report of the District of Salmon Arm for the fiscal year ended December 31, The consolidated financial statements for the year ended December 31, 2003 were prepared by District staff in accordance with generally accepted accounting principles for local governments, as recommended by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants. The consolidated financial statements have been audited by BDO Dunwoody LLP Chartered Accountants in accordance with Canadian generally accepted auditing standards. The auditors report expresses their opinion on the 2003 financial statements. The following are some of the more significant aspects: Surplus General Revenue Fund - $47, The surplus for 2003 was $81,047.40; however, two operational projects were not completed in 2003 DCC Bylaw Review - $17, and Agricultural Area Plan - $16, A total of $34, will be carried forward to 2004 to complete the two projects. Regional Fire Training Centre - $43, The Fire Training Centre surplus is attributed to the carry forward of capital to Downtown Parking Specified Area - $ Parking lot maintenance lower than expected. Wharf Specified Area ($17.39) The net surplus is $4, Transfer to the Specified Area Reserve of $5, included in 2003 Budget. Water Revenue Fund - $177, The Water Surplus is attributed primarily to the following: Increased efficiencies as a result of good management; Implementation of the SCADA system; Increase in District labour usage for capital projects resulting in less preventative maintenance taking place; Decrease in the types of historical maintenance problems encountered in the past; and Carry forward of 2002 capital projects to 2003 that were completed under budget. Page 6

8 The District has been experiencing savings, attributed to efficiencies, over the past few years. In the future, staff will be focusing more on the area of preventive maintenance, conservation, public awareness and water quality control functions. Sewer Revenue Fund $ The low Sewer Surplus is largely attributed to a decrease in investment income of $80, We had budgeted to receive a return on the debenture debt not fully utilized in While we did receive approximately $100, in interest on the debenture debt, it has been redirected to the capital project and not recorded as a general return on investment in the Sewer Revenue Fund. Therefore, the Sewer Fund essentially has a larger surplus of approximately $100, and is attributed to decreased costs as a result of less preventative maintenance and fewer problems than historically encountered by the District Utilities Department crews. Capital Assets The District s capital assets have increased by $8,495, comprised of the following: Water System Upgrades $1,281, Sewer System Upgrades 2,725, Roads, Drainage, Sidewalk Projects 3,011, Transportation Projects (CPR Crossings, Pedestrian 820, Signal, Street Lighting, Parking, Airport, etc.) Recreation and Cultural Services 529, Protective Services 45, General Gov t Services (Computers, GIS, etc.) 81, Total $8,495, Reserves The District s Reserve Funds have increased by $787, for a total of $6,509, Long Term Debt Long Term Debt has increased by $2,024,825.00, which is attributed to the upgrade that is currently taking place at the Water Pollution Control Centre. It should be noted that the District of Salmon Arm was able to secure a Federal/Provincial Grant in the amount of $2,873,582.00, which reduced the borrowing. The District s long term debt falls under two (2) classifications General debt and Utility debt. General debt is funded through general taxation, while utility debt is self liquidating and repaid through water and sewer frontage taxes. The borrowing limit established pursuant to the Provincial Legislation is based on the District s ability to pay. Municipalities are empowered to borrow to a maximum of 25% of revenues for debt repayment. With the onset of the new Courthouse and District Office debt, our debt capacity ratio will be at 10.71%, less than half of the prescribed limit. Page 7

9 Over the past several years we have managed to reduce our debt load substantially by taking advantage of early payout opportunities, particularly in the Water and Sewer Funds. This has allowed us to fund more capital projects out of annual revenue streams. The outstanding debenture debt at the end of 2003 for each of the District s funds is: General $9,363,320 Water (self liquidating) $1,942,860 Sewer (self liquidating) $5,628,500 While the District has incurred debt to provide new or improved services or facilities for the community, the District has done more with less. For example - Since 1997 tax revenues have increased by $1.8 million to this same end many new initiatives have occurred, which far outweigh the new revenue. This is attributed to finding new ways of doing business - finding innovative methods to accomplish more than we used to with the same dollars. While tax revenues have increased by $1.8 million (since 1997), policing costs have risen by $1 million and grants from the Province have been cut by over $.5 million. In addition to inflationary increases of 11%, a new Arena, Wharf and Police Detachment were constructed, not to mention numerous infrastructure improvements, the implementation of the Economic Development Corporation ($168, annual contribution) and contribution to the Senior s Building (upwards of $215,000.00). The District is in a good financial position and strives to be innovative and creative in terms of service delivery that reflects Council priorities and community expectations. The District strives to be accountable in spending, sensitive to public needs, and to preserve community infrastructure while balancing the economic conditions of the community. Respectfully submitted, Monica R. Dennis, CMA Director of Finance Page 8

10 History Salmon Arm is located in British Columbia s southern interior on the southwest shoreline of Shuswap Lake. The name Salmon Arm was derived from one of the three major arms of the extensive Shuswap Lake system. Prior to its incorporation as a Village in 1905, the Canadian Pacific Railway was constructed through the community. At that time, the area was mainly populated by numerous First Nations residents who thrived on the abundance of natural resources the area had to offer. For the first part of the twentieth century, the village was a farming community surrounded by the rich and fertile river valleys, vast tracts of orchards and an abundant timber supply. Forestry and agricultural activities provided the necessary seeds for sustainable growth as Salmon Arm sprouted into a typical resource dependent town. The opening of the Trans Canada Highway in 1962 put Salmon Arm on the map and enhanced its location advantage in terms of future population growth, trade and commerce. Salmon Arm s Town Centre in the early 20th Century In 1970, the village was re-incorporated as the District of Salmon Arm. This incorporation involved a siginficant boundary expansion. Today, the District s jurisdiction encompasses an area of approximately 180 square kilometers and contains the Adams Lake and Neskonlith Indian Reserves, which comprise approximately 7% of the total municipal land base. Regional Context With a 2004 population of 16,000, Salmon Arm is the largest urban centre found in the Columbia Shuswap Regional District and serves as the commercial, cultural and administrative hub for the region s 45,000 residents. Strategically located half-way between Vancouver and Calgary along the Trans Canada Highway, and within a 70 minute driving commute to Kelowna or Kamloops, the community has and will continue to evolve into a vital commercial and transporation centre. Page 9

11 Situated on the shoreline of one of the most accessible, picturesque and largest lakes in the Province, Salmon Arm is a very popular summer vacation destination for tourists, campers, lake users and cottagers. It has become a magnet for people seeking a small town life-style with amenities normally found in larger urban centres. Locals routinely say that in a typical year, the regional population doubles in the summer months. In the winter, three major downhill ski resorts are all within a two hour drive from Salmon Arm. Locally, the surrounding hills provide world renowned cross-country skiing, snowshoeing and snowmobiling terrain. Salmon Arm s Wharf LOCAL ECONOMY Salmon Arm s Town Centre Today For what has historically been a resource dependant economy, Salmon Arm s primary, service and tertiary base is continuing to diversify in the new Millenium. Retail, professional services, manufacturing, health care, social services and construction are the main drivers of the local economy. Valueadded wood processing and forestry related consulting services remain key activities, as do agri-business and seasonal tourism ventures. There is also an emerging high technology sector comprised of 35 firms offering services ranging from internet infrastructure to advanced machinery manufacturing. GROWTH AND POPULATION TRENDS The 2001 Census recorded the population of Salmon Arm at 15,210. This total represented an increase of 546 people, an overall growth rate of 3.7% since 1996, when the Census population count was 14,664. Due to a minor slowdown in the local economy and a slight out-migration of younger adults, population growth lagged slightly behind the Provincial average growth rate from 1996 to The graph to the right considers three long-range growth scenarios. Assuming a medium annual growth rate of 2%, Salmon Arm s population will be approximately 24,000 by the year Recent trends, however, would point to a higher growth rate. Page 10

12 The graph to the right shows an age/gender breakdown of Salmon Arm s 2001 Census population and it confirms what is occurring in many smaller municipalities in British Columbia. The baby boomers (aged 44 to 65) represented the largest cohort with approximately 4,000 people or 26% of the total population. As has been the trend since 1991, the young adults (15 to 24 years) remained as the smallest age group. While the out-migration of young adults has been a trend in the past, this flow could reverse as more opportunities become available with increased service demands by the aging population along with more provincial investments in local post-secondary and advanced education institutions Statistics Elevation (m) 358 Value of Building Permits $24,782,360 Area (ha) 18,541 Surfaced Roads (km) 197 Population (2001 Census) 15,210 Gravel & Earth Roads (km) 35 Voter s List (2002) 9,622 Storm & Sanitary Sewers (km) 224 Water Mains 419 Water Hydrants 724 DEVELOPMENT TRENDS The graph below indicates that development is back on track in the municipality after a few slump years in 1999 and In 2001, two new hotels and a $5 million waterfront resort were built, which lofted the value of commercial building permit values. During 2002, residential building permit values started to increase significantly. By the end of 2003, 61 single family dwellings and 131 multi-family units had been built in that year. As of May, 2004, building permit values totalled $10 million and all indications suggest that this year should finish with a total exceeding $25 million. There is a new 75-bed extended care facility slated for completion in 2005, along with numerous multi-family and commercial projects. Some significant public-institutional developments planned for next year have involved imaginative and collaborative partnerships, including a new $10 million Muncipal Hall / Provincial Court House building and a centralized laundry facility that will be built and operated by the Interior Health Authority and serve the entire Interior Health region. All of these projects will coincide with Salmon Arm s 100th Year Centennial Celebration. Page 11

13 Doug B. Lagore, CLGM Monica R. Dennis, CMA, AAT Charles R. Ward, AScT Carl Bannister, MCIP Dwayne Burdeniuk Ken Tebo Chief Administrative Officer Director of Finance Director of Operations Director of Development and Planning Director of Admin. and Leisure Services Fire Chief Salmon Arm RCMP Detachment Salmon Arm Fire Hall #3 Solicitors Auditors Lidstone Young Anderson BDO Dunwoody LLP Nelson Street Chartered Accountants and Consultants PO Box Nelson Square th Street NE Vancouver, BC V6Z 2H2 Salmon Arm, BC V1E 1R6 Financial Institution Police Bank of Nova Scotia Royal Canadian Mounted Police Dawn Elliott, Branch Manager Dave Williams, Staff Sergeant 391 Hudson Avenue th Ave NE Salmon Arm, BC V1E 4N6 Salmon Arm, BC V1E 2V5 Page 12

14 Administration Protective Services Environmental Services Transportation Services Community Planning Parks and Recreation Water Distribution Sanitary Sewer District Council District Hall and Administration Fire Prevention and Protection Fire Inspections Building Permits and Inspection Business Licences Dog Regulation and Licensing Bylaw Enforcement Emergency Planning Mt. Ida Cemetery Roads and Streets Sidewalks Drainage and Storm Sewer Snow and Ice Removal Spring Cleanup Street Lights Transit Downtown Parking Airport Heritage Preservation District Planning and Development Land Use Regulation Signage and Banners Parks and Recreation Services Trail Maintenance Town Centre Beautification Cultural Services Community Centre Programs and Rentals Swimming Pool Sunwave Centre Water Reservoirs and Pump Stations Disinfection Transmission and Distribution Sewage Collection Treatment and Disposal Biosolids Management Page 13

15 Transportation Upgraded CPR level crossing at 72nd Avenue NE complete with signals and gates in partnership with Transport Canada, Canadian Pacific Railway and Captain s Cove Marina; Improved rideability, longevity, performance and geometrics at Marine Park Drive NE CPR Crossing by replacing existing timber planks with full depth rubber decking; Installed audible pedestrian signal on traffic control system at Trans Canada Highway and Alexander Street NE jointly funded by Ministry of Transportation; Reconstructed 10th Street SW to Collector Standard (Piccadilly) between Trans Canada Highway and 10th Avenue 10th Street SW SW in co-operation with Adams Lake Indian Band; Continue with limited Pavement Preventative Maintenance Program (i.e. $427, asphaltic overlays) for +237 km roadway network; New and/or improved roadways Canoe Beach Drive NE 400m west of Trans Canada Highway (Federated Co-operatives Ltd.) 9th Avenue NE (22nd Street to Community Centre/Sunwave Centre); and Successfully initiated Spring Tree and Shrub Chipping Program for properties less than.99 acre (or 0.4 ha) as an alternative to open burning (banned by Bylaw for safety, environmental and air quality reasons) cost $13, Storm Sewer And Drainage Commenced Liquid Waste Management Plan; and Improved and installed major storm sewers 48th Avenue SE (Industrial Park) Phase 1 15th Avenue & 17th Street SE (Hillcrest) improve capacity Lakeshore Road at 26th Avenue NE upgrade and extend major outfall system to Shuswap Lake in the vicinity of Owens Creek. Common Services Replaced existing 23 year old underground petroleum tanks with overhead facility. Replaced single axle truck complete with ice and snow control accessories - $163, Page 14

16 Town Centre Parking Implemented pay-for-parking services at the Hudson Avenue NW and Marina parking lots and installed 140 parking meters; Acquired land and developed the Trans Canada Highway Parking Lot in partnership with private enterprise; and Negotiated with property owner and develop 18 temporary vehicular (monthly rental) stalls at the Avon Parking Lot. Parks Completed the development of 3 soccer/footfall/rugby sports fields and playground (Lions Club) at Little Mountain Park. Clubhouse construction underway in late fall; Constructed new wharf and replacement floating dock at downtown boat launch; and Miscellaneous improvements to Trans Canada Highway planters, Canoe Beach, Blackburn Park, Raven Park, Mosquito Park and general signage. Page 15

17 Shuswap Regional Airport (Salmon Arm) Commenced servicing of an industrial/commercial subdivision and lease two parcels; and Northern Hawk Air began passenger service to and from Vancouver. Sanitary Sewer Wharf Street Lift (Pumping) Station Upgrade and expand complete with odour control, the 25 year old facility which delivers all domestic sewage at uniform flow rate to the Water Pollution Control Centre by means of a sophisticated control and monitoring system cost $443,000.00; Continue with Liquid Waste Management Plan; and Commence design of Stage 3B Water Pollution Control Centre Upgrade and Expansion. Water Develop and implement Year One of Water Use Efficiency Program Sustainable Shuswap and H2 Okanagan Ltd. commissioned to deliver program; Expand booster pumping facilities on Zone 3, 3A and 5 to address demand for increased capacity as a result of growth; Miscellaneous distribution system extensions (i.e. 12th Avenue/20th Street SE, Beatty Avenue/Narcisse Street NW and Ross Street at Lakeshore Drive NE); Upgrades to the Supervisory Control and Data Acquisition (SCADA) System; Fire Underwriters Survey Update completed. A survey, inspection and analysis of fire defence systems and facilities has determined that the fire protection services have improved since 1988 and are presently consistent with the needs for our community at PFPC Class 6; and Shuswap Lake Intake construct 400m of 1,000 mm diameter high density polyethylene pipe to a lake depth of 25m. New capacity is 100 ml/d which should serve a population of 55,000 based on current demands. Page 16

18 GIS (Geographic Information Systems) has become part of our culture within the District of Salmon Arm. GIS is available to everyone within the organization via our Internal MapWizard. This is an ArcIMS application that has been customized to view our spatial data along with our tax and property data. District staff have access to over 120 different layers of information with about 22 more to come in the next couple of years. This tool allows for public notices to be created and provides our field staff direct access to all GIS data from the field. A version of this application has been released on our web site. The District of Salmon Arm purchased a GPS (Global Positioning System) unit this year to aid us in a variety of ways. So far this year we have inventoried: Water valves and other infrastructure locations before they were buried underground; Trail locations for our parks staff; Hanging baskets, planter boxes, garbage cans and park benches. This may seem rather trival; however, this allows us to allocate our resources better by knowing where everything is; Radio receivers; and Downtown trees. We have created a mapping tool that allows all staff to create, view and print their own maps. Each map is customizable for not only content but scale and page size. These maps access the most up to date data available from our GIS SDE Database. We have made these maps available on a secured area of our web site to developers, real estate agents and contractors. GIS has become an extremely valuable tool in aiding with Emergency Planning for the local Emergency Operating Centre (EOC). We have been proactive in gathering data and creating maps before the event happens. Lessons were learned with the fires from 2003 and the resulting recommendations have been implemented with the mapping and GIS component of Emergency Planning. Page 17

19 Budget Budget Budget Budget Budget Consolidated Revenues Property Taxes - Net $10,010,895 $10,211,113 $10,415,335 $10,623,642 $10,836,115 Frontage & Parcel Taxes 1,581,240 1,612,865 1,645,122 1,678,024 1,711,584 Sales of Service 4,035,220 4,115,924 4,198,242 4,282,207 4,367,851 Revenue From Own Sources 1,567,635 1,598,988 1,630,968 1,663,587 1,696,859 Rentals 122, , , , ,874 Federal Government Transfers 48,000 48,960 49,939 50,938 51,957 Provincial Government Transfers 147, , , , ,442 Other Government Transfers 169, , , , ,131 Transfer From Prior Year Surplus 213, , , , ,586 Transfer From Reserve Accounts 304, , , , ,905 Transfer From Reserve Funds 1,584,000 1,615,680 1,647,994 1,680,954 1,714,573 Total Consolidated Revenues $19,784,036 $20,179,718 $20,583,312 $20,994,978 $21,414,877 Consolidated Expenditures General Government Services $2,161,135 2,204,357 2,248,443 2,293,412 2,339,279 Protective Services 3,172,200 3,235,644 3,300,357 3,366,364 3,433,691 Transportation Services 2,328,575 2,375,147 2,422,650 2,471,103 2,520,525 Environmental Health Services 83,345 85,012 86,712 88,446 90,215 Environmental Development Services 774, , , , ,761 Recreation and Cultural Services 1,998,445 2,038,414 2,079,182 2,120,766 2,163,181 Fiscal Services - Interest 1,109,615 1,131,807 1,154,443 1,177,532 1,201,083 Fiscal Services - Principal 1,896,825 1,934,762 1,973,457 2,012,926 2,053,185 Capital Expenditures 2,372,475 2,419,925 2,468,324 2,517,690 2,568,044 Transfer to Surplus Transfer to Reserve Accounts 446, , , , ,740 Transfer to Reserve Funds 949, , ,444 1,007,193 1,027,337 Water Services 1,187,210 1,210,954 1,235,173 1,259,876 1,285,074 Sewer Services 1,303,325 1,329,392 1,355,980 1,383,100 1,410,762 Total Consolidated Expenditures $19,784,036 $20,179,718 $20,583,312 $20,994,978 $21,414,877 Page 18

20 Capital Projects Budget Budget Budget Budget Budget Finances Acquired General Operating Fund $1,757,675 $1,792,829 $1,828,686 $1,865,260 $1,902,565 Water Operating Fund 452, , , , ,909 Sewer Operating Fund 162, , , , ,571 Federal Government Grants 442, , , , ,977 Provincial Government Grants 1,714,723 1,749,017 1,783,997 1,819,677 1,856,071 Prior Year Surplus 240, , , , ,784 Reserve Accounts 4,214,767 4,299,062 4,385,043 4,472,744 4,562,199 Reserve Funds 1,325,150 1,351,653 1,378,686 1,406,260 1,434,385 Development Cost Charges 679, , , , ,053 Short Term Debt 506, , , , ,144 Long Term Debt 10,900,000 11,118,000 11,340,360 11,567,167 11,798,510 Developer Contributions 398, , , , ,187 Total Funding Sources $22,793,440 $23,249,309 $23,714,295 $24,188,582 $24,672,355 Finances Applied Engineering Structures $14,843,045 $15,139,906 $15,442,704 $15,751,559 $16,066,592 Buildings 5,302,120 5,408,162 5,516,325 5,626,652 5,739,185 Machinery and Equipment 1,643,275 1,676,141 1,709,664 1,743,857 1,778,734 Land 1,005,000 1,025,100 1,045,602 1,066,514 1,087,844 Total Capital Expense $22,793,440 $23,249,309 $23,714,295 $24,188,582 $24,672,355 Departmental Summary: General Government Services $11,070,450 $11,291,859 $11,517,695 $11,748,049 $11,983,012 Protective Services 479, , , , ,135 Transportation Services 2,595,665 2,647,578 2,700,530 2,754,541 2,809,632 Environmental Health Services 37,500 38,250 39,015 39,795 40,591 Environmental Development Services Recreation and Cultural Services 1,794,950 1,830,849 1,867,466 1,904,815 1,942,911 Water Services 1,335,100 1,361,802 1,389,038 1,416,819 1,445,155 Sewer Services 5,480,175 5,589,779 5,701,575 5,815,607 5,931,919 Total by Department $22,793,440 $23,249,309 $23,714,295 $24,188,582 $24,672,355 Page 19

21 Council, through the Budget process, establishes objectives each year. The following are objectives that Council would like to see completed. Council/Administration Commence construction of Courthouse & Municipal offices; Finalize agreement with Interior Health Authority for centralized laundry facilities; Continue to promote Salmon Arm as a tourism destination and retirement community; Relocation of Seniors Resource Centre with minimal impact to services; Successfully negotiate a three 3 year contract with IAFF; Prepare for Centennial Celebration in 2005; Continued lobbying of Federal and Provincial Governments for the accelerated upgrade of Trans Canada Highway Project; Cooperative effort with Interior Health Authority for the development of the 75 bed Good Samaritan senior residential complex; and Negotiation with Adams Lake Indian Band for contribution to global road maintenance. Finance Complete the first Annual Report; Implement automated inventory module at Public Works; Implement cash receipting at the Shuswap Regional Airport (Salmon Arm); Computerize historical cemetery records; Standardize procedures relative to yearend completion and financial reporting; Tender Banking Services Agreement; Tender Debt Collection Services Agreement; and Tender Audit Services Agreement. Information Technology Continue website enhancements with a view that the site will become a main source of information for the community; Implement GPS technology relating to hydrants, streetlights and various utility locations; Upgrade internal GIS system to amalgamate financial, legal and property information; Participate in processes for specialized emergency mapping and online map access for Emergency Operations Centre; and Implement secure wireless wide area network connecting various key facilities within the Organization. Protective Services Continued participation in the Victims Assistance Program; Continued pressure at the Provincial level for equalization of RCMP costs; Procurement of replacement Pumper Fire Truck; and Emergency preparedness and training of senior staff. Roads & Streets Expand major drainage system in NE quadrant; and Memorandum of Understanding with CPR re: Proposed Ross Street Underpass. Recreation & Culture Redevelopment of Fletcher Park Playground; Page 20

22 Investigation of relocation of Skateboard Park; Development of two (2) racquetball/squash courts (secured Canada/BC Infrastructure funding of $312,000.00); and Completion of Little Mountain Sports Park and official opening of the Clubhouse. Community Development Commence construction of the Waterfront Walkway Promenade Development (secured grant of $437,500.00); Finalization of Agricultural Area Plan; Prepare future Airport Development Plan; and Construction of phase one Columbarium at Mt. Ida Cemetery. Water Supply Municipal Servicing Agreement between Indian Northern Affairs Canada, Adams Lake Indian Band, Neskonlith Indian Band and the District of Salmon Arm re:extension of Municipal Water distribution system to IR upper #3 and IR #6 (Pierre s Point) via Gleneden. The Bands were successful in securing $3 million to fund same; Upgrade/replacement of major transmission mains (20th Street to 20th Avenue NE); and Certification of staff relative to Drinking Water Protection Act (i.e. Environmental Operators Certification Program). Sewer Services Finalization of Liquid Waste Management Plan; and Completion of upgrade/expansion to the Water Pollution Control Centre to accommodate 15,000 users which will provide for additional odour control (secured Canada/BC Infrastructure grant of $2.8 million). Family skate on McGuire Lake Page 21

23 The District of Salmon Arm acts as a collection agency for other taxing authorities and, as a result, our property tax notice reflects taxes collected for municipal purposes as well as taxes collected for these other authorities. Allocation of 2004 Property Taxes Based on $142,860 Average Residential Assessment $ Municipal Taxes Net Cost % Tax Tax Change General Government Services $1,740, % $ $ $6.93 Protective Services 2,094, % (Fire and Police) Transportation Services 1,213, % (Roads/Maintenance etc) Environmental Services 694, % (Planning and Development) Recreation and Cultural Services 1,039, % Fiscal Services 774, % (40.53) Capital Expenditures 1,357, % Reserves 771, % (13.02) (For Future Capital Works) Total General Municipal $9,686, % $ $ Water Frontage (based on 60 taxable feet) Sewer Frontage (based on 60 taxable feet) Transportation Parcel Tax (flat rate per parcel) Total District of Salmon Arm Taxes $1, $1, Collections For Other Agencies School (Province of BC) $ $ $(6.32) Columbia Shuswap Regional District Regional Hospital District Okanagan Regional Library B.C. Assessment Authority (0.61) Municipal Finance Authority Total Other Agencise $ $ $8.40 Gross Property Taxes $1, $1, $81.48 Less: Home Owner Grant ($ if Over 65) (470.00) (470.00) - Net Property Taxes $1, $1, $81.48 Page 22

24 3% Other Includes: Utilities $ 5,214,891 Major Industry $ 6,756,200 Light Industry $10,656,400 Recreation Non Profit $ 1,873,500 Farm $ 9,105,700 This graph reflects that 81% of the assessment base in Salmon Arm is Residential. Typically, Business and Industry provide the assessment base that is required to financially support services required. This graph reflects the new tax revenue that is generated each year as a result of new growth or construction in Salmon Arm. In 2003, the community derived new tax revenue of 1.3% or $114, The large spike in 2002 is attributed to the construction of three (3) major hotels. This graph reflects the tax rates that are charged on each $1,000 dollars of assessed property value depending on the classification of property. Page 23

25 Page 24

26 This graph reflects that 63.5% of the municipality s revenue is from Property Taxes. This graph reflects that the outstanding debt per capita in the General Operating Fund is $ and $ in the Utility Funds. The 2003 increase in the Utility Fund is attributed to the legislated major upgrade to the Wastewater Treatment Facility. This graph reflects the value of construction that has occurred in Salmon Arm over the past several years. In 2003, $24.8 million worth of construction took place in Salmon Arm. This graph reflects that principal and interest payments on long term debt over the last five (5) years are on average 12% of the total expenditures of the Municipality. Page 25

27 Over the past 10 years Federal/Provincial Grants have been declining significantly, as reflected above, Policing costs have dramatically increased. Such a scenario results in a dual, negative affect on the taxpayer. Page 26

28 For the Year Ended 31 December A statement showing the gross remuneration, bonuses and gratuities paid to each employee over $75, during the Year Name Position Remuneration Bannister, Carl Director of Development and Planning $77, Burdeniuk, Dwayne Director of Administrative and Leisure Services 86, Dennis, Monica Director of Finance 82, Lagore, Douglas Chief Administrative Officer 99, Ward, Charles Director of Operations 85, Employee Wages Over $75, , Employee Wages Under $75, ,270, Volunteer Fire Department Wages 180, Total $4,882, Note: There were no severance agreements made between the District of Salmon Arm and its employees during the Year Page 27

29 For the Year Ended 31 December A statement of expenses paid to each employee during the Year Name Position Expense Bannister, Carl Director of Development and Planning $2, Burdeniuk, Dwayne Director of Administrative and Leisure Services 4, Dennis, Monica Director of Finance 3, Lagore, Douglas Chief Administrative Officer 15, Ward, Charles Director of Operations 3, Expenses for Employee With Wages Over $75, , Expenses for Employee With Wages Under $75, , Total $59, Page 28

30 For the Year Ended 31 December A statement showing remuneration and expenses paid to each Elected Official during the Year Name Position Remuneration Expenses Total Bootsma, Martin Councillor $15, $4, $19, Cooper, Nancy Councillor 15, , , Flynn, Kevin Councillor 15, , , Kentel, Margaret Councillor 15, , Wayne, Matthews Councillor 15, , , Mayes, Colin Mayor 44, , , Verwey, Rene Councillor 15, , , Total $134, $32, $167, Page 29

31 For the Year Ended 31 December A statement of supplier accounts paid $25, or more during the Year Name Amount AEL Paving $484, All Things Energy 201, Aqua-Aerobic Systems Inc 269, Arpi s Painting & Decorating 38, B & B Concrete 62, Barton Insurance Brokers Ltd 170, BC Assessment Authority 166, BC Hydro & Power Authority 445, BC Transit 125, Blackburn Excavating Ltd 69, Blue Rock Electrical Contracting Ltd 60, Brenntag Canada Inc 47, Brooke Jackson Downs In Trust 211, Canadian Union of Public Employee 61, Cardinal Rentals Ltd 30, Cheap Garbage Service Ltd 29, Ciba Specialty Chemical Water Treatment 63, Columbia Shuswap Regional District 2,148, Columbia Shuswap Regional Hospital District 78, Dawson Construction Limited 38, Dayton & Knight Ltd 778, Dominion Self Park Systems Ltd 27, Downtown Improvement Association 149, Earth Tech Canada Inc 43, Electric Motor & Pump Service Ltd 30, Ellis Patricia Louise 38, Emco Limited 37, Page 30

32 Name Amount Esri Canada 44, Fletcher Paine Associates Ltd. 47, Forsite Consultants Ltd 50, Fraser Burrard Diving Limited 257, Fulton & Company 62, General Assembly Excavating (1994) Ltd 49, Gentech Engineering Inc 122, Inskip Electric Ltd 96, Interior Instrument Tech Services Ltd 212, Irl Truck Centre Ltd ( Bloom & Siglet) 100, ITT Flygt 62, Jacobson Ford Sales Ltd 35, Maddocks Construction Ltd 467, McDermott John 38, Microserve Financial Solutions 64, Minister of Finance 88, Mounce Construction Ltd 85, Municipal Finance Authority of BC 130, Municipal Insurance Association of BC 105, Municipal Pension Plan 540, North Okanagan/Columbia Shuswap Regional Hosiptal 196, Okanagan Aggregates Ltd 95, Okanagan Regional Library 451, Okanagan AG & Turf Equipment Ltd 52, Pacific Chemicals Inc 33, Perma Engineered Sales (1983) Limited 221, Petro-Canada 121, Quantum Consulting Group Ltd 55, Receiver General for Canada 2,187, RK Contracting 93, Salmon Arm & District Chamber of Commerce 81, Salmon Arm Economic Development Corp 154, Salmon Arm Chevrolet Oldsmobile 82, Salmon Arm Museum and Heritage Assoc. 77, Salmon Arm Ready-Mix Ltd 72, Salmon Arm Folk Music Society 30, Salmon Arm Seniors Branch , Page 31

33 Name Amount School District No. 83 (North Okanagan) 42, Seal Tec Industries Ltd 38, Shuswap Community Foundation 40, Shuswap Arena Society 218, Sustainable Shuswap 25, Telus Communications Ltd 43, Terasen Waterworks 25, Terasen Gas Inc 149, Triple S Development Corporation 133, T.R. s Trucking Ltd 49, True Consulting Group 28, Vadim Computer Management Group Ltd 27, Vic Van Isle Construction Ltd 896, Webb Contracting 100, Wedeco Ideal Horizons 90, West Coast Machinery 29, W Fryer & Sons Ltd 48, Win & Chris Excavating Ltd 69, Wolseley Waterworks Group 117, Workers Compensation Board of BC 80, WSG Benefit Consultants Ltd 319, Xana Network Systems Ltd 42, Zappone Bros Contracting Ltd 61, Supplier Accounts Over $25, ,378, Supplier Accounts Under $25, ,308, Total $17,686, Page 32

34 For the Year Ended 31 December A summary statement showing the gross remuneration and expenses paid to each employee and suppliers during the Year Section Description Amount Section 1 Employee Wages $4,882, Section 2 Employee Expenses 59, Section 3 Council Indemnity and Expenses 167, Section 4 Supplier Accounts 17,686, $22,794, Page 33

35 For the Year Ended 31 December 2003 Municipal Other Total Taxes Taxes Taxes 1. Properties Used for Public Worship* Pentecostal Assemblies of Canada $3,422 $2,467 $5,889 Trustees of the Congregation of Salmon Arm Community Bible Fellowship 2,873 2,071 4,944 Baptist Foundation of BC 4,954 3,571 8,525 Broadview Evangelical Free Church 18,124 13,067 31,191 St. Andrews Presbyterian Church 1, ,297 Seventh Day Adventists British Columbia Conference 1, ,167 United Church President of Lethbridge Stake 4,172 3,008 7,180 Christian Reform Church of Salmon Arm 3,330 2,401 5,731 Deo Lutheran Church of Salmon Arm 1, ,259 Trustees Mt. Ida Jehovah s Witnesses Church ,561 Mt Ida Jehovah s Witnesses Church Congregation 2,346 1,691 4,037 Synod Diocese of Kootenay 2,544 1,834 4,378 Roman Catholic Bishop of Kamloops 1,847 1,332 3,179 First United Church Trustees 3,769 2,718 6,487 Trustees of the Congregation of Crossroads Free Methodist 1,635 1,179 2,814 54,068 39,128 93, Properties Used for Hospital Purposes* Interior Health Authority (Pioneer Lodge) 31,552 28,440 59,992 Interior Health Authority (Bastion Place) 62,224 56, ,311 Interior Health Authority (General Hospital) 84,213 75, ,120 Interior Health Authority (General Hospital) 2,895 2,443 5, , , , Properties Used for Charitable Purposes SPCA (Animal Shelter) 2,374 2,127 4,501 Klahani Park 1,913 1,513 3,426 Haney Heritage Park and Museum 8,229 7,417 15,646 Scout Properties (BC/Yukon) Ltd. 1,530 1,291 2,821 Salmon Arm Rescue Unit Society 2,480 2,235 4,715 Mt. Ida Hall ,118 Salmon Arm & District Chamber of Commerce ,329 Page 34

36 Municipal Other Total Taxes Taxes Taxes Shuswap Association for Community Living 3,472 2,997 6,469 Gleneden Community Association 1,913 1,724 3,637 Salmon Arm Elks Recreation Society 1, ,335 North Canoe Community Hall ,476 Lions Club of Salmon Arm ,143 Nature Trust of BC 1,479 1,067 2,546 Shuswap Day Care Society 1,400 1,181 2,581 Elks Benevolent & Protective Order 1,421 1,281 2,702 Shuswap Area Family Emergency Society ,790 Salmon Arm & Shuswap Lake Agric. Society 52,540 47,358 99,898 Shuswap Christian School 3,426 3,088 6,514 Shuswap District Art Council 4,706 4,242 8,948 Salmon Arm Masonic Holdings Society 1,955 1,624 3,579 Governing Council Salvation Army 3,242 2,922 6,164 Churches of Salmon Arm Thrift Shop Society 4,087 3,684 7,771 Salmar Community Association Inc. 22,199 20,009 42,208 Canadian Mental Health Association - BC Division 3,908 3,522 7,430 Shuswap Theatre Society 1,962 1,769 3, , , , Properties Used for Senior Recreation Purposes Senior Citizens' Association Canoe Branch 92 1,278 1,152 2,430 Salmon Arm Senior Citizens' Association Branch 109 1,582 1,426 3,008 Shuswap Lake Senior Citizens' Society (Drop In Centre) 3,283 2,959 6,242 Seniors Resource Centre 3,417 3,080 6,497 9,560 8,617 18, Properties Used for Recreation Purposes Salmon Arm Golf Club Holdings Ltd. 21,696 16,633 38,329 Fish & Game Club Rifle Range 1,987 1,676 3,663 Salmon Arm Tennis Club 1,541 1,240 2,781 Shuswap Arena Society Salmon Arm Lawn Bowling Society Salmon Arm Curling Club 200, , ,886 Salmon Arm Horseshoe Club Royal Canadian Legion 1,418 1,022 2, , , ,099 Total Taxes Exempted by Council in 2003 $600,841 $526,870 $1,127,711 * A portion is statutorily exempt. Page 35

37 The District of Salmon Arm supports voluntary non-profit organizations each year by allocating, through the Annual Budget process, a contribution to the Shuswap Community Foundation for distribution of cash grants within the community. Summaried below is a listing of all grants awarded both through the District of Salmon Arm and the Shuswap Community Foundation. Distributed Through the Shuswap Community Foundation Salmon Arm Sockeyes Swim Club $1, Royal Canadian Air Cadets 1, Salmon Arm Figure Skating Club 1, Salmon Arm Lawn Bowling club 1, Shuswap Minor Football Association Salmon Arm Snow Blazers 2, Shuswap Tae Kwon Do Association Salmon Arm Senior Secondary Dry Grad 1, Lions Club Jam Can Curling 2, Interior Health Authority - Flu Shots 2, Salmon Arm Curling Club and Shuswap Arena Society Provincial Mens Curling Championships 2, Klahani Recreation Association Okanagan Symphony - Salmon Arm Committee 2, Shuswap District Arts Council 3, Salmon Arm Bay Nature Enhancement Society 1, Shuwap Search and Rescue 2, Shuswap Theatre Society 1, BC SPCA - Salmon Arm Branch 2, Relaxation Support Group Shuswap Hospice Society 1, Senior Citizens' Association Canoe Branch 92 1, Shuswap Community Foundation 1, , Page 36

38 Distributed Through the District of Salmon Arm Shuswap District Arts Council - Building Improvements 15, Boiler Replacement 15, Shuswap Lake Senior Citizens' Society (Drop In Centre) - Building Improvements 21, Building Insurance Salmon Arm Senior Citizens' Association Branch , Salmon Arm Folk Music Society 30, Victims Assistance Program 23, Midgets AA Championships Shuswap Business Conference Salmon Arm Senior Secondary High School - Scholarship Community Youth Development Strategy 7, Shuswap Community Foundation 5, Downtown Improvement Association - Business Excellence Awards Junior Girls Bowling Team Student Leadership Conference Health and Wellness Committee Centennial Committee 7, Salmon Arm Museum and Heritage Association - Building Insurance 3, Operations 77, Seniors Resource Centre - Building Insurance , $361, Page 37