2013 Annual Report

Transcription

2013 Annual Report

2013 Annual Report
District of Ucluelet
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2013 Annual Report
Table of Contents
Message from the Mayor ......................................................................................................................... 5
District Council .......................................................................................................................................... 6
Message from the Chief Administrative Officer ....................................................................................... 7
District of Ucluelet Organization .............................................................................................................. 9
Finance and Administration .................................................................................................................... 11
Parks and Recreation .............................................................................................................................. 17
Environmental and Emergency Services................................................................................................. 23
Planning, Bylaw and Building Services Department ............................................................................... 44
Public Works ........................................................................................................................................... 52
Auditors Report....................................................................................................................................... 59
Financial Reporting Responsibility .......................................................................................................... 61
Financial Statements............................................................................................................................... 63
Statement of Financial Position ........................................................................................................... 63
Statement of Operations ..................................................................................................................... 64
Statement of Change in Net Financial Assets ...................................................................................... 65
Statement of Cash Flows ..................................................................................................................... 66
Notes to Financial Statements ............................................................................................................ 67
Cover photo used with the permission of Tourism Ucluelet ([email protected])
All other photos taken by District of Ucluelet staff members
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2013 Annual Report
Message from the Mayor
As Mayor and representative of your elected council I
am pleased to provide the opening comments for this
Annual Report.
As you read this report, which highlights the activities of
the different Departments of the District, you can see
our council and staff have been very busy. The
community has a very dedicated and focused council
and staff.
I would like to use this opportunity to speak to two
important issues. First is the relationship between
council, staff and the community and the second is our
relationship with our neighbours.
We are a very busy community. Our various boards and
societies are recognized leaders both regionally and
provincially for the work they do. Whether we are
speaking of the Wild Pacific Trail, Aquarium, Historical/
George Fraser Society, Women’s Resource Society or
Senior Housing, (to mention a few), Ucluelet has set a
remarkable standard for developing quality community
projects and programs. Communication is vital to this
success and demonstrates community support and
encourage for these many organizations. The council considers communication as a priority and has made
an effort to publish newsletters, launch a new website, submit articles to the press, hold public open houses
and meet individually or collectively with many organizations. We have chosen to do this not only for
economic efficiency but also out of respect and support for the work of our many volunteers and boards.
The District council has also taken the opportunity to visit our neighbouring communities and elected
officials to discuss our common goals and better understand the interests of our neighbours. We believe
visiting our neighbouring communities establishes more supportive ties particularly regarding larger issues
such as improvements to Highway 4, fibre optics to the coast, health and education concerns.
Thank you Ucluelet
Bill Irving
Mayor
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2013 Annual Report
District Council
Councillor Randy Oliwa, Councillor Dario Corlazzoli,
Councillor Sally Mole, Councillor Geoff Lyons, and
Mayor Bill Irving
(Back to front & left to right)
2013 to 2015
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2013 Annual Report
Message from the CAO
It is my great pleasure to present the 2013 Annual Report for the
District of Ucluelet.
It has been another busy year for council and staff with many projects
completed and new ones begun. I hope you find this report
informative and that it provides a level of transparency and
accountability for the operations of the district staff and council.
Major construction projects completed in 2013 included: Bay Street
Water Treatment Plant, Pigging Chamber system for water pipe
cleaning, Improvements at Small Craft Harbour, taking on of a new
audit firm and preparation to meet changes to auditing requirements,
Completion of a Parks and Recreation Master Plan, Ongoing high level
training of Fire Brigade members, continued leadership in the
Tsunami Debris Management field, completed a permitting and bylaw
notification system, completed a core review of planning services, and
completed the tourism signage program to name but a few.
The department sections of this report endeavour to provide residents with an account of the work we have
completed, an analysis of its level of success and the goals for 2014. The achievements highlighted in this
Annual Report are a direct result of the work done by the District of Ucluelet staff who strives to provide
outstanding service to the community. All staff are committed to transparency and accountability as the
cornerstone of the service they deliver.
2013 was successful due to the leadership provided by the District Council and the numerous contributions
from our community groups and volunteers. My thanks to all in the community for your efforts in 2013 and I
look forward to continued success in 2014.
Please feel free to contact me with your comments, I welcome your input.
Sincerely,
Andrew Yeates
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2013 Annual Report
Organization
VISION
Our vision for the District of Ucluelet is to be a healthy, accountable and progressive organization that is
supportive of its staff, and is outstanding in the provision of service to the public.
VALUES

Respect

Commitment

Honesty

Teamwork

Integrity

Visionary
MISSION
Our mission is to transform the
organization into a healthy, safe
place where a culture of
empowerment challenges staff to
work together to provide the best in
government services to the residents
of the District of Ucluelet.
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Finance & Administration
Department Overview
The Finance and Administration department’s primary responsibility is to maintain the business foundation of
the District. It’s objective in achieving this is to provide accurate, timely information and support to the
community, District departments, and Council. The department invests a considerable portion of its time and
resources to Council-decision support and managing the financial, administrative, and legislative
responsibilities of the District of Ucluelet. Additionally, the
department provides some IT-related support to improve
the effectiveness of internal and external communications,
as well as exploring and incorporating technology-based
information management and reporting tools to ensure
accountability and
transparency in all of
the District’s practices.
Service and
Accountability.
The Finance and Administration department’s key responsibilities include:



Prepare the District of Ucluelet’s Five Year Financial Plan





Track and report on the District’s capital assets to the Provincial Government
Collate articles for, design, and distribute the District’s triannual newsletter, the District Dispatch
Update and maintain the District portion of the community web portal to provide information on council
meeting dates, council agendas and minutes, proclamations, informational items, and financial updates
Finance public infrastructure
Plan for future municipal expenses
Set the property tax rate annually, through direction from Council
Notify the public of tax and utilities, business licence renewals, and pet licence renewals
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Department Overview

Manage the District’s annual financial auditing
process



Prepare the annual financial statements
Maintain and update District contracts
Maintain and manage access to corporate records,
including District bylaws

Conduct general management of the District of
Ucluelet

Provide superior customer service to the District’s
citizens, assisting them with items such as: notifications
and payments for property tax, dog licences, utilities, and
business licenses
Serving our community.


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
Manage the District’s physical and electronic records



Perform general accounting and payroll

Generate efficiencies and continually improve service delivery to our citizens and businesses by
providing exceptional service
Create and manage District bylaws
Perform financial reporting and internal controls
Respond to requests received under the Freedom of Information and Protection of Privacy Act
Provide administrative support to Council members, including the preparation and safekeeping of
agendas, minutes, and bylaws for Council, Committee, and Commission meetings
Oversee Small Craft Harbour lease for DFO
Commit to achieving Council’s directives and remain focused on the goals put forth to ensure the
department is aligned with the community vision
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2013 Accomplishments

Procured a change machine for the Small Craft Harbour

Assisted in procuring two street lights for the Small Craft Harbour

Optimized various recurring tasks for efficiency and accuracy by utilizing full breadth of tools available; for
example, accounting for harbour revenues, generating invoices for water metered properties, and
maintaining internal databases

The Finance Committee held a public input session to garner community participation in developing
strategic direction for the 2014-2018 Five Year Financial Plan

Went to tender and hired a new auditing firm, KPMG LLP
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Hired a new Harbour Master
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Began review of the Fees and Charges bylaw

Completed and sent in a repayable loan agreement
with Barkley Community Forest in the amount of
$22,500

Began resolution-tracking to assure the timely completion of Council-directed tasks with quarterly
reporting to Council

Underwent review and revision of Financial and Administrative policies and procedures

Completed and put out three District Dispatch newsletters (Spring, Summer, and Fall editions)

Equipped Council with a computer in the main office for ease of access to budgetary information and
policies
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Assisted other departments with grant applications and reporting

Began audit of internal records - physical and electronic; under the Electronic Records Management System
review, underwent strategic restructuring of electronic filing system for efficacy and security

Prepared list of properties going to tax sale
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Getting things done.
2014 Work Plan
Looking ahead.

Advance the District of Ucluelet’s Communication Strategy utilizing the District newsletter, modern
technologies, and social networking services

Success will be affirmed by increased visitation to the community web portal and council meetings,
as well as positive feedback from residents on the format and content of the web portal

Complete the Records Management Audit and Implementation Program for physical and electronic filing

Success will be affirmed by increased efficiencies in information-retrieval and reduced occurrences of
paper-trail gaps, contributing to: improved accuracy in reporting and overall productivity, cost-saving
by increasing operational efficiency, and increased employee and customer satisfaction

Perform internal review of daily operations and prepare revised and new procedures for departmental
tasks to ensure streamlined performance and accuracy

Success will be affirmed by the completion of an updated procedural manual for the Department,
resulting in the subsequent increase in reporting accuracy and consistency

Explore strategic business efficiencies to optimize revenue stream and ensure maximum convenience to
community in accessing the District’s services
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

Success will be affirmed by the identification and utilization of financially viable revenue streams,
increasing the spending power of the District;
Success may also be affirmed in the positive feedback from residents on the creation of new and
updated District forms and applications to be hosted on the community web portal
Update the Fees and Charges Bylaw

Success will be affirmed by the revision and adoption of an updated Fees and Charges bylaw
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By The Numbers
1,627 People
$ 4.5 Million
in Ucluelet
in annual revenue (approx.)
30 Employees
23 Percent
work at the District of Ucluelet
of these are over
age 65
25 Percent
of the population is eligible for Home Owner Grants
1,143 Hectares
26 Kilometers
of Taxable Area (assessed for taxation)
of paved road in Ucluelet
9 Ha
616 Ha
are water
are land
518 Ha
are exempt e.g. public parks, roadways, or
property owned by the Federal or
Provincial government
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Parks & Recreation
Department Overview
The Ucluelet Parks and Recreation vision statement is to
positively affect the overall health and well being of the
community by providing the best in recreation, tourism,
and parks services to the residents of the District of
Ucluelet and the community at large.
As a “public good” parks and recreation are viewed as
essential services. They are fundamental, core building
blocks of a healthy and flourishing community.
The Ucluelet Parks & Recreation Master Plan Executive
Summary notes that Ucluelet has a strong sense of
community. We feel this is reflected in the wide variety of
recreation programs offered here and the special events
occurring in the community each year. In 2014, the Parks
& Recreation Department will further undertake an
internal core review to assess our operations and how we
can further develop our offerings to
citizens of Ucluelet and area. By
continuing to provide and support
excellent programs, special events, and
facilities we hope to strengthen the
sense of community.
A Strong & Healthy
Community
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Parks & Recreation
2013 Strategic Plan Accomplishments
Other parts of the work plan have been adjusted or expanded for 2014, such as implementation of a Special
Events form, the implementation of the Parks & Recreation Master Plan and the establishing of the baseline
for the parks program. A Core Review was not conducted in 2013 due to the fact that a complete staff change
occurred. However, this will be one of the focuses of the Parks & Recreation Department for 2014.
ADMINISTRATION




Completing and implementing Parks & Recreation Master Plan
Reviewing baseline for budget
Finalizing outstanding grants
Assessing maintenance, usage, fees & charges - ongoing
TOURISM



Facilitating and reporting out on Resort Municipality Initiative
Researching AV/sound systems for UCC – deferred to 2015
Reviewing feasibility for conferences/conference services
PROGRAMMING


Evaluating programs and identifying gaps - ongoing
Creating formalized partnership with Pacific Rim Arts Society - reassessing
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Parks & Recreation
SPECIAL EVENTS


Creating a “How to” information bulletin for outside groups – Special Events form was created
Creating a standardized form for the Department – to be completed in 2014
PARKS



Further establishing baselines for Parks and Grounds – still a part of the core review
Creating a Playground replacement plan/policy – not completed
Constructing St. Jacques Park – not completed
Moving together.
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Parks & Recreation
2014 Strategic Plan - Opportunities
COMMUNITY

Communication

To participate in the creation of
an overall communications
strategy for the District

Waiving Fees

To establish a Municipal policy for
facility use by September 2014

Facilities Planning

To finalize an overall inventory of
municipal recreation facilities and
to create a template for
maintenance requirements/long
term prognoses for those facilities

Accessibility



To apply for funding to carry out a
Facilities Accessibility Assessment
Volunteer Base

To create an overall database for volunteers in
the community

To create a document that looks at the
Recruitment/Retention of volunteers
Event Coordination

To create a template for Special Events

To work with and support other community
organizations in regards to new events
COUNCIL

Reporting

Quarterly Reports

Annual Report
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Parks & Recreation
PARKS & RECREATION DEPARTMENT

Administration


Complete Core Review


The Department will start the process of
a core review , looking at all aspects of
the department from the ground up
Programming


Identify and apply for grants
To ensure that programming continues
to be leading edge with a focus on Arts &
Culture and current trends
Parks Planning

To continue to collaborate with Public
Works to establish an operating and
Beautification Plan for District facilities
and green spaces
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Parks & Recreation
2013 Recreation Program Registration
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Environmental & Emergency Services
Emergency Services Overview
Emergency Services supports and maintains a community emergency management system through
preparation, response, and recovery for emergency and disasters. In May 2009, the Emergency
Management Department was formalized by bringing the following community services under one
leadership:
 Ucluelet Volunteer Fire Brigade,
 Ucluelet Emergency Social Services,
and
 Ucluelet Emergency Coordinating
Committee.
Ucluelet Volunteer Fire
Brigade (UVFB)
The Ucluelet Volunteer Fire Brigade (UVFB) has
been providing fire services for the community
of Ucluelet for over 60 years. Each year the
UVFB responds to an average of 60 callouts for
fire and motor vehicle accidents in Ucluelet, Electoral “Area C” of the ACRD, sections of Highway 4, the
Pacific Rim National Park Reserve, and Tofino (when mutual aid assistance is requested). Currently, the fire
brigade has 17 dedicated volunteers, consisting of a fire chief, deputy fire chief, captain, officer, 2 lieutenants
and 11 active members. The UVFB operates from one fire hall located at 1520 Peninsula Road.
Brigade members meet every Tuesday evening and on occasion during weekends to practice their specialized
skills and work towards their National Fire Protection Association (NFPA) certification. The UVFB’s main
priority is providing services within the boundaries of the District of Ucluelet.
Since 2010, with the assistance of Port Alberni Fire Department, the fire brigade has been working on Level I
and Level II NFPA 1001 training program. The NFPA 1001 program consists of 10 modules and is endorsed by
the Justice Institute of British Columbia. Level I is the provincial standard for all paid and volunteer fire
fighters.
In June 2013, 8 brigade members graduated to the Level II standard. In December 2014, 5 brigade members
will graduate to the Level II standard, while 4 members are working towards Level I. Upon completion of all
ten modules, fire fighters are issued a Certificate of Achievement with both International Fire Service
Accreditation Congress and ProBoard seals. The graduation of these dedicated volunteers is a momentous
occasion for the fire brigade, the District, and the community.
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Department Overview
Emergency Social Services (ESS)
The ESS team is responsible for coordination of the provisions shelter, food, clothing, transportation, medical
services and reunification services to victims of emergencies and disasters for up to 72 hours. The ESS team
meets monthly and is comprised of approximately 15 volunteers.
Emergency Coordinating Committee (ECC)
Emergency management utilizes a “four pillar” approach that includes preparedness, mitigation/prevention,
response, and recovery. The Emergency Coordinating Committee is responsible for developing and
maintaining District emergency, response and recovery plans. This committee meets every month and is a
multidisciplinary group with representation from the RCMP, UVFB, BC Ambulance Service, Coast Guard, Royal
Canadian Search and Rescue, District (Public Works, Finance, Planning, Recreation), Canadian Rangers, Pacific
Rim National Park Reserve, West Coast Inland Search and Rescue, Emergency Social Services, Yuułuʔiłʔatḥ,
Alberni Clayoquot Regional District “Area C, and volunteers from the public that bring expertise in emergency
management.
The committee commenced in 2009 with the original purpose to develop and maintain an emergency plan
that ensures an effective strategy to address many possible types of emergencies and disasters for the
community of Ucluelet. With a living draft emergency plan in place, the committee expanded their roles and
responsibilities through task groups.
The Emergency Management department aims to safeguard the wellbeing of residents and visitors through
preparation, response, and recovery. This department support all components of the emergency management
system through teamsmanship, ongoing training, improving resources, and collaborative processes.
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Ucluelet Volunteer Fire Brigade

Hired four new members

- Developed a training itinerary and delivery schedule
- Carried out and completed a rigorous training schedule
- Eight crew members completed all of the modules for Level 2 certification, including Live Fire 2, of the
NFPA
- Five crew members completed modules for Level 1
- All members completed Electrical Safety training and First Responder First Aid

Enhanced the occupational health and safety program by completing thorough documentation

Collaborated with the ACRD and advanced on a service agreement for Long Beach Airport

Initiated and expanded on an automatic aid agreement with the District of Tofino

Responded to 4 structural fires (1 hotel and 3 house fires—2 fires were total losses) in an effective and
safe manner, and completed appropriate fire reporting

Researched and worked with Port Alberni Fire on a centralized records management and database
system to maintain record keeping standards

Supported the 4th Vancouver Island Porsche Club fundraising event; approx. $5, 200 was donated to
the Brigade
Emergency Social Services
 Met on a monthly basis
 Level 1 Response training (drills, table top exercises, etc.)
 Prepared a draft Level 1 Response Plan
 Provided ESS to victims for a hotel fire and 2 structural house fires
 Installed a wheel cart for easy access to ESS supplies in the EOC
 Hosted an ESS Meet and Greet course in Ucluelet
 Attended Emergency Preparedness Conference
 Volunteered at a water station for the Edge to Edge Marathon
 Prepared level 2 response bins
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Emergency Coordinating Committee

Conducted annual Federal and Provincial emergency events (Emergency Preparedness Week, Shake
Out, etc.), and delivered effective public educational information sessions and displays during
community events and media outlets

Conducted monthly ECC meetings with detailed minutes and established task groups

Obtained emergency kits for each department and District building

Participated in a Emergency Preparedness Workshop at the Tofino Hospital

Met with Seaview Seniors Home to discuss emergency preparation and response

Equipment research and order of a high frequency single-sideband modulation (HAM radio upgrade)
and purchased 5 new radios for the EOC

Reviewed and commented on EMBC’s Tsunami Notification Process Plan and addressed Council’s
resolution regarding Provincial efforts with tsunami notification

Expanded on Ucluelet’s tsunami emergency evacuation and community safe zone notification
educational brochure for community residents and visitors

Completed EOC 120 Emergency Operations and EOC 185 Information Officer
training for JIBC Emergency Management Certificate

Prepared a briefing for the UBCM regarding a Mass Medical Emergency Plan for a Major Disaster
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2014 Work Plan
Ucluelet Volunteer Fire Brigade

Explore options for a centralized records management and database system to maintain electronic
record keeping and enhance the occupational health and safety program. In the meantime, improve
record keeping by completing comprehensive records of callouts, training program, equipment,
maintenance schedules, etc.

Develop a leadership contingency plan (training, recruitment, etc.) and advance in-house education
training and succession management program to ensure effective long-term capacity.

Continue with the development of the NFPA training program and offer specialized courses and
advanced learning opportunities. Five crews members will achieve Level 2 by December 2014 and 4
crew members will achieve Level 1 by December 2014. Level 1 crew members will also conduct Level 1
Live Fire training.

Continue with Level 2 NFPA for 5 crew members

Recruit a cohort of 3 to 5 new members and initiate Level 1 NFPA training

Regional resiliency - review, update, develop and/or support mutual aid, service and/or sector
agreements with Yuułuʔiłʔatḥ, PRNPR, Tofino Fire and ACRD airport

Develop an operational tool kit (e.g., prepare relevant operational guidelines, develop a hydrant and
civic map, resource book, etc.)

Conduct an emergency/disaster evacuation workshop and community drill

Work with Yuułuʔiłʔatḥ (Ittatsoo) Fire Dept. on C2C joint projects

Research fire truck replacement options for 2017

Complete a resource contact information document for fire hall and fire trucks

Complete a draft pre-planning document for high risk structural facilities

Expand on creating a safe, positive, and professional work environment

Respond to any incidents in a safe and effective manner
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2014 Work Plan
Thornton Motel
Chief Eeftink
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2014 Work Plan
Emergency Coordinating Committee

Conduct annual Federal and Provincial emergency events, conduct public educational info sessions,
provide emergency displays at community events, host an Open House, etc.

Support residents with neighbourhood emergency programs

Practice the emergency plan with the ECC through tabletop exercises and drills, and exercise a
community emergency drill during Emergency Preparedness Week and the ShakeOut Event

Collaborate with the Pacific Rim National Park Reserve on the CoastSafe Program to improve on tsunami
signage, mapping and additional tools required to educate the public on tsunami response

Prepare a resolution for UBCM regarding a Mass Medical Emergency Plan for remote communities at risk
of a subduction zone event that do not have VIHA facilities with code orange mass medical plans

Recruit experts to provide accurate information on hazards and risks, and explain mitigation measures
and host a Provincial/Federal Earthquake and Tsunami Forum and present Ucluelet’s Emergency Plan to
the community

Update and finalize the emergency plan, and develop a draft community disaster recovery plan

Offer Amateur radio training to ECC members and fire responders, as well as, an information session by a
HAM radio consultant

Develop and implement an in-house education training and succession management program to ensure
long-term capacity

Enhance emergency educational brochures

Order and install emergency supplies in the USS containment cache

Participate in regional emergency working group meetings

Conduct quarterly inspections (update and organize) at the EOC

Participate with the Regional Emergency Committee

Prepare a thorough presentation for Ucluelet’s Emergency Program
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2014 Work Plan
Emergency Coordinating Committee (Cont.)
 Develop an integrated emergency communications strategy:
- Update a protocol agreement with Long Beach Radio for emergency events
- Test, implement and monitor an internal and external emergency notification system
- Research tsunami sirens
- Update website and establish social media for relaying emergency messages
- Install an emergency notification board in collaboration with Ucluelet’s High School
- Continue to work with the local newspaper with public outreach
- Participate in the new website design and prepare emergency event notifications
 Complete EOC-132 Community Recovery training and JI emergency training courses
 Update sector agreement for electoral area C
 Update the emergency community profile and provide to EMBC, which will be utilized as a pilot for the MidIsland Emergency Managers on Vancouver Island
 Prepare an emergency information document for substitute emergency coordinators
Emergency Social Services
 Level One Response refresher, complete and finalize a Level 1 Emergency Plan, update Level 1 Response
paper work packages, practice the plan, and apply lessons learned, and present the plan to Council
 Training: Registration and Referrals, Site Management, Intro to Reception Center, Intro to Group Lodging,
and Managing Walk-in Volunteers
 Preplanning: obtain support from business regarding their support during an emergency (complete identified
resource acquisitions)
 Training (drills, exercises, tabletops) for Level 2 Response
 Develop a leadership contingency plan and expand on team morale
 Attend the Vancouver Island Emergency Preparedness Conference
 Update comfort kits
 Expand on team recruitment
 Volunteer at the Edge to Edge Marathon Water Station
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2014 Work Plan
Ucluelet Emergency open House for Emergency Preparedness Week
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2014 Work Plan
Emergency Management Goals - Preparation, Response,
Recovery
Preparation
- Increased safety and resilience for residents and visitors
- Enhance cross-government and stakeholder coordination
- Build internal and external capacity
- Enhance Ucluelet’s ability to manage large scale and
catastrophic events
Response and Implementation
- Implement additional tsunami signage, mapping, and tools
required to educate the public on tsunami response
- If required, effectively and efficiently implement the
Emergency Recovery Plan
Recovery
- Develop an Emergency Recovery Plan
ShakeOut Event
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Community Profile
Christine Brice - ESS
Christine Brice has volunteered with
Ucluelet's ESS team since 2004 and
has co-chaired Ucluelet’s ESS
committee since 2009. During this
time, Ms. Brice has promoted
emergency support through
exceptional leadership, training
enhancement, incident response
effectiveness, onsite management,
and community involvement.
In 2009, Ms. Brice commenced
Ucluelet’s ESS committee along with
co-chair Darleen Rouleau. Over the
last 5 years, the two Chairs have worked diligently with approx. 10 active volunteers and have built a
competent team. In 2012 and 2013, the ESS committee responded skillfully to victims in a variety of
structural fires, including 2 hotels, a restaurant, and 4 house fires.
Ms. Brice has been very active with advancing the ESS teams knowledge through training, exercises, and
drills. The training and achievements are exceptional for a small volunteer based committee. The team has
taken courses in Reception Center set up, Meet and Greet, Registration and Referrals, Documentation and
Resource Acquisition, and specific training for supervisors. This is a reflection of Ms. Brice’s hard work,
encouragement, coaching, and management of the ESS committee. Since the establishment of the
committee, the volunteer moral has been very positive and has reflected in additional volunteer efforts, such
as the water station at the Edge to Edge Marathon.
If Ms. Brice is not leading her team in training, she is busy recruiting, developing resource inventories, preplanning, ensuring adequate and thorough documentation, establishing operational guidelines, developing
leadership contingency plans, leading educational programs, collaborating with Tofino's ESS team, assisting
Ucluelet’s ECC, and displaying supreme leadership to her team and community.
Christine Brice has bettered the community of Ucluelet and the ESS industry through ongoing dedication to
training, excellent response, and professionalism. The District of Ucluelet and Emergency Service
Department would like to thank Christine Brice and her family for their ongoing commitment to ESS for the
community of Ucluelet.
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Environmental Management Overview
Ucluelet is located in a biologically rich and diverse region with ecosystems of a sensitive nature. The
Environmental component was added to Emergency Services in March 2012 to assist the Emergency, Planning,
Public Works, and Recreation Departments with programs associated with the maintenance or improvement
of natural ecosystems. In an effort to protect and preserve our unique marine environment, urban forests, and
green spaces, the Environment Department will initiate ’green initiatives’ through initiative concepts,
ecological objectives, and collaborative processes.
In March 2012, the Environment Department established a Marine Debris Program as there was a high level of
uncertainty on the quantity and movement of Japanese Tsunami Marine Debris (JTMD) following the Great
Eastern Japan Earthquake. Monitoring the approximate 1.5 million tons of floating material in the Pacific is not
an easy task, as wind and ocean currents greatly disperse materials leaving satellite tracking ineffective. Based
on forecasts, the peak of the debris is anticipated to arrive in waters off Alaska to California in 2014, and is
expected to trickle in for five years.
The District is working with local, provincial, federal and international partners to collect data, assess the
debris, and reduce possible impacts to our natural resources and coastal communities. This local initiative has
been recognized as a program that can serve as a model for other local government planning. Ucluelet’s
Marine Debris Program is adaptive to the JTMD situation as it evolves, and the response and recovery plan will
act as a template for Ucluelet’s Community Disaster Recovery Plan.
Japanese skiff found on Oct 8,
2013 at Long Beach. This vessel
contained Japanese biofouling
species.
34
Marine Debris Program
 Continued with Ucluelet’s Marine Debris Program to address JTMD. The program consist of the following:
- NOAA Marine Debris Monitoring Assessment Project (monthly shoreline inventory with USS students, data
analysis, and reporting)
- Debris removal projects with a variety of partner agencies e.g. Japan Love, Great Canadian Shoreline
Program, Pacific Rim National Park Reserve (PRNPR) and established specialized cleanup teams
- Collection and analysis of Japanese architecture
- Biofouling species monitoring and reporting for the National Science Foundation (NSF) Rapid Response
research program
- Response and recovery plan (disposing/recycling/reusing of debris items)
- Communications plan
- Public cooperation through marine debris reporting and long-term awareness
 Completed a detailed inventory of all collected probable Japanese marine species (uncovered 7 possible
species). Discovered the first recognized JTMD material with probable Japanese species to be documented in
BC and the first JTMD wood to land in North America with living Japanese biofouling. Preserved and shipped
aquatic invasive species (AIS) to Oregon State University and the DFO for tissue and shell sampling, genetic
and isotope analysis, and endosymbionts.
 Collection, analysis, and inventory of Japanese architecture that arrived in March and April 2013 (leading
edge of moderate windage). This research was shared and acclaimed by scientists in west coast US states,
government officials, and Japanese relations.
 Collaborated with the Provincial/Federal Japanese Tsunami Debris Coordinating Committee subcommittees Debris Mgt. Planning and Scientific Monitoring Teams
 Coordinated a specialized regional team to remove debris via aerial operations at Florencia Bay. The longlining operation recovered 6 helicopter sling loads of unique Japanese architecture ranging from 12-29 ft.,
weighting from 300 to 900 Ibs
 Coordinated a debris removal project in the Broken Group Islands for 30 volunteers from Japan Love, as well
as a 2nd anniversary memorial event
 Coordinated a debris removal project in the Broken Group Islands for 70 volunteers from Japan Love and for
Consul General Mr. Seiji Okada
 Hosted a regional meeting, shoreline monitoring event, and a debris removal project in the Broken Group
for the Japanese Environmental Action Network (JEAN) and Japan MoE delegates
35
Marine Debris Program (Cont.)
 Coordinated a cleanup affiliated with the Vancouver Aquarium in Ucluelet’s Harbour
 Initiated preparations for the 1-year tsunami debris proposal for the Ucluelet & Barkley Sound Shoreline
Cleanup Program
 Attended, presented, and participated in the Coast Communities Capacity Building working group,
Environmental Impact workshop, and the Response working group at the 6th Annual Marine Debris
conference in Honolulu, Hawaii
 Collaborated with the removal, storage, radiation monitoring, and AIS inventory for the tsunami debris
boat that was discovered at Long Beach
 Presented Ucluelet’s Marine Debris Program: press release at the Vancouver Consul General’s private
residence, JEAN and MoE Japan Gov’t regional meeting, Van Isle 360 competitors, Ukee Day public event,
Ucluelet Aquarium Speaker Series Ucluelet Aquarium information session with Dr. James Carlton, PRNPR
Speaker Series, and the 6th Annual Marine Debris Conference in Honolulu, Hawaii
 Provided effective and consistent communication with stakeholders, partners and media groups. Hosted
a variety of media groups and conducted several live radio, television, and newspaper interviews.
Dialogue with Discovery Channel regarding a documentary was conducted, as well as an interview by the
Lost and Found documentary.
36
Community engagement.
37
 Collaborated with Son Bird Refuse and Recycling on marine debris end-of-life and sustainable solutions for
marine debris
 Met Dr. Kazue Tazaki with the Department of Earth Sciences, Kanazawa University Kakuma, Japan. Dr.
Tazaki is an expert on electron microscopy, biofilms, and biochemistry of soils and water, and conducts
research on radiation at the Fukushima Reactor. Dr. Tazaki measured Ucluelet’s driftage material with
Scanning Electron Microscopy equipped with Energy Dispersive X-ray spectrometer (SEM-EDS) and
discovered background count on a weathered rope on a Japanese aquaculture float. Results suggest that
the float rope absorbed radioactive materials (cesium, thorium, uranium, neptunium, and plutonium
elements) from the Fukushima Nuclear Plant by using microorganisms on the surface of the rope.
Environment Program
 Supported the Public Works dept. with permitting and reporting requirements required for DFO for the
implementation of Phase 1 of the boat launch project
 Collaborated with Son Bird Refuse and Recycling on sustainable solutions and processing equipment for
recycling marine debris, and met with Electro Recycle regarding stewardship programs
38
39
2014 Work Plan
Marine Debris Program

- Submit a proposal to the MoE to obtain funding for a 1-year project within Ucluelet’s municipal
boundary, PRNPR, and Nuu-chah-nulth territory
- Implement the Ucluelet & Barkley Sound Shoreline Cleanup Program
- Prepare a summary report to MoE for their audit review (detailed accounting, description of work
completed, metric achievements, partners involved, etc.) after completing this program

Coordinate a debris removal project with 70+ volunteers from the Japan Love Project and the International
Volunteer University Student Association, along with a sorting debris recycling project, 3rd anniversary
memorial event, and public information sessions for the elementary school and public

Prepare a communication strategy and continue to develop positive media relations: prepare media
advisories, press releases and prepare key messages and conduct interviews for radio, television,
documentaries, and newspapers

Provide the Japan Government and Japan Consulate headquarters in Tokyo with a copy of Ucluelet’s
Marine Debris Program presentation

Public education, citizen involvement, and present Ucluelet’s Marine Debris Program to public interest
groups, Japanese relations, government officials, and scientists

Work towards a JTMD memorial monument with Japanese partners, the community, and partner agencies

Collaborate with Tourism Ucluelet and the Chamber of Commerce on eco-tourism opportunities

Work towards establishing a sister city in Japan

Work with the Japan Consulate to return
confirmed JTMD to Japan
40
2014 Work Plan
Environment Program

Assist Public Works with Phase 2 of the boat launch and other programs associated with the
maintenance and/or development of natural ecosystems

Research electric car stations and develop steps for installation of a new station
41
Community Profile
Sargent Jeff Swann - Volunteer for Ucluelet's ECC
Sergeant Jeff Swann has a passion for community service. With a long lineage of policing in his family, Sgt. Swann
and his two sisters naturally followed the footsteps of their great-grandfather an Irish Constabulary, a grandfather
who policed for 43 years, a father that served the RCMP for 35 years, and a dedicated uncle who served as a
Corporal. After receiving an English Major from the University of Alberta, Sgt. Swann wasted no time and
graduated from the RCMP Academy in Regina, Saskatchewan in 1996.
During his 19 years of service to the RCMP, Sgt. Swann has conducted diverse roles such as a Trainer, Senior
Constable, Watch Commander, Corporal Plainclothes Supervisor, Acting Commander of Plainclothes Unit including
a Drug Section, and a Detachment Commander. He established paramount accolades and unprecedented
accomplishments at member posts in Barriere, Salt
Spring Island, Fort St. John, and during his current
position as a Detachment Commander in Ucluelet,
BC. During this time, Sgt. Swann received Citizen of
the Year award at Barriere Youth Police Officer of the
Year for British Columbia, Police Officer of the Year at
Fort St. John, District Commander’s Certificate of
Appreciation at Ucluelet, Certificate of Appreciation
from E Division Commanding Officer for 10 years of
instructing DARE, and the Queen’s Diamond Jubilee
Medal for his ongoing contributions and
distinguished service to the community and to
Canada. During the last 5 years in Ucluelet, Sgt.
Swann established the Joint Vessel Enforcement
Patrol Program that is now considered a Best
Practice for all Island Districts on coastal waters of
British Columbia, significantly reduced crime on the
west coast, particularly with local drug trade, and
provided supreme leadership to the Ucluelet
Detachment and the citizens of Ucluelet.
42
Community Profile
Sargent Jeff Swann - Volunteer for Ucluelet's ECC (cont’d)
Since 2009, Sgt. Swann has participated in Ucluelet’s
Emergency Coordinating Committee with emergency
plan development, EOC operations, table top and
emergency evacuation drills, training and succession
management, and exemplified core values of
emergency management. Since 2012, Sgt. Swann has
supported Ucluelet’s Marine Debris Program through
provisions and resources for specialized cleanup teams
for debris removal projects, participated in memorial
services, and collaborated during projects and
meetings. Sgt. Swann has also provided continual
support toward the UVFB through incident command
effectiveness, fire investigations, onsite safety
awareness, teamwork, and community event
collaboration.
If Sgt. Swann is not leading his crew, he is busy
teaching the DARE program, participating in Red Serge
duty, attending community events and ceremonies,
and working with the youth. In his free time, Sgt.
Swann spends time with his wife and 4 sons, coaches’
hockey, assists with little league, participates with
Beavers and Cubs, and is a huge supporter of Cops for
Cancer.
The District of Ucluelet and Emergency Service
Department would like to thank Sgt. Swann and his family for their ongoing commitment to Environmental and
Emergency Services, and for their ongoing dedication, support, and supreme leadership to the community of
Ucluelet.
43
44
Planning, Bylaw, & Building Services
Department Overview
PLANNING
The Planning Department provides professional and technical advice to Council on current and future uses
of land in the District and on issues concerning housing,
the environment, culture and heritage preservation,
transportation, tourism, harbour and managed water
uses, and socio-economic policies. Planning is
responsible for the administration of zoning, land use
and development applications. Community planning,
parks and trail network systems, streamside protection,
and long term visions such as the recently adopted
Official Community Plan (OCP) all help to guide the yearly work plans and objectives of this Department.
Building the future.
The principle functions of the Planning Department are:

Prepare land use plans and policies

Serve the community by responding to a wide range of inquiries and applications related to the use
and development of land

Process development permits, board of variance referrals, and rezoning and subdivision applications

Represent the District at council meetings, attend affordable housing committee meetings, and other
Council appointed committees as required

Administer land use bylaws, standards and policies while being familiar with legislation and other
approving agency jurisdictions

Review applications in accordance with community vision expressed in the Official Community Plan

Provide public education of planning processes and opportunity for meaningful public consultation
45
Department Overview
BUILDING, LICENSE and BYLAW ENFORCEMENT
This division of the Department maintains the quality of life for the District of Ucluelet’s citizens by
ensuring safety through compliance with established building codes and community adopted bylaws. This
division also receives and processes complaints and coordinates the bylaw enforcement activities for the
District.
The principle functions of this division are:

Process building and sign permits, conduct license inspections, and process bylaw complaints

Conduct building permit inspections in accordance with the BCBC, Building Bylaw and other related
applicable bylaws or safety codes

Provide public education and respond to inquiries related to building, license and relevant bylaws
46
The preparation of an Annual Report provides the
opportunity to stop and reflect over the past year.
With a sense of accomplishment we are able to see the
results of civic engagement, involvement and
collaborative efforts in the achievement of the past
year’s Strategic Plan. The valuable input of our
community members, business leaders and a dedicated
staff and Council have once again been reflected in the
successful accomplishments of the Department’s 2013
Strategic Plan. The following highlights are only a few
of the many successes and learning opportunities
afforded this small department’s team. We look
forward to providing continued excellence in providing
service to our community and building a strong base for
future sustainable programmes, services and clarity for developers, land owners, businesses and those who
express an interest in our livable community.
47

Completed an integrated permitting system and bylaw notification system

Converted to department system of electronic storage for permits and department files

Received a grant for parcel fabric greatly enhancing the GIS system and providing a high level of
accuracy

Completed a building/bylaw/license core review

Completed a Building Bylaw, Board of Variance, and Zoning Bylaw Review; Final Adoption in 2014

Completed District Signage Program and implementation

Completed Community Webpage Portal

Conducted an ICBC signage and safety study in conjunction
with Public Works

Co-ordinated teamwork on the first District Open House
48

Continued to work with Historical Society to produce a Council adopted signage/plaque program

Completed Phase I Design work and implementation of Public Boat Launch

Joint Discussions on Heritage and Cultural Sites and Signage

Participating Member on Board of LVI (Leadership Vancouver Island) West Coast Chapter–Investing
and building human capacity within our seven west coast communities

Completion of Phase II of the District Hall Renovations

Continued support of Friday Night Market in Village Square

Pursued Public Water Access points and Parkettes; began surveys, inventory and design discussions

Budgeted for and began work with Historical Society on a District Wide Signage Programme for places
of Historical and cultural significance

Approved 31 Building Permit, 6 Development
Permits

Received 4 rezoning applications, 3 of which
received Final Adoption

Processed three Board of Variance applications

Completed review of Department policies

Began research on Council Procedural Bylaw and Development Approval Bylaw for 2014

Developed Council Policy Procedure Seminar and Workshop

Began research on Heritage and Culture policies and community objectives

Provided support in the EOC for Emergency Manager

Provided mapping, graphic skills, project management and team support for Finance, Public Works
and Recreation Department on the many team projects
Making a difference.
49
Permit Applications
50
As we move forward into 2014 we continue to build upon the successes of the past year(s). Much has been
done in the past few years to ensure that we can indeed ‘build’ with a sure foundation; bylaws which are
current, fees and processes which are relevant and sound, good communication and community relationships
and ensuring that all is viewed through our Community Vision expressed in the recently adopted Official
Community Plan. With this in mind and in keeping with the District’s Vision, Values and Mission statements
the Planning, Bylaw and Building Services Department continues to review departmental bylaws, fees, and
procedural bylaws. We continue to provide increased accuracy in our updated GIS system and have moved
towards electronic filing and storage of building and development approvals. Staff continue to support public
engagement and strive to provide a high level of service. The feedback from the development community
indicates that we are well on our way.
Further objectives and plans for 2014 are:

Pursuing Grant opportunities to establish a new
location in Village Square for a Memorial Cenotaph

Design, placing, and landscaping of Canoe Log Signage
at Chamber of Commerce Site

Signage and mini park designs for ‘end of road’
locations and waterfront view access points

Design, install and create a bench and landscaping at
the Pat Leslie Boat Launch along with new signage in
honour of Pat Leslie

Continue joint meetings with Yuułu?ił?ath Government
towards developing Cla-wa-chulk-tu Interpretation
Plan (Little Beach)

Pursue Public Access layer to the District’s GIS system
51

Review Housing Policies and develop objectives and projects for Affordable Housing Committee

Initiate and complete the Board of Variance Bylaw, Sign Bylaw, Development Procedures Bylaw and
Building Bylaw. Complete the Zoning Bylaw and License Bylaw revisions begun in 2013 and begin work
on the Development Cost Charge Bylaw review, Official Community Plan and miscellaneous bylaws

Continue to work with and encourage Ukee Friday Night Market in establishing a sense of community
place in the Village Green

Continue to build upon our desire to promote good communication, clarity of process and procedures,
accuracy and surety in documentation and to
provide excellence in service to both our
citizens and neighbours of Ucluelet as well as to
the development community
52
Public Works
Department Overview
Building a community.
53
Public Works
Department Overview
The Ucluelet Public Works department is comprised of a team of highly skilled people who are on call 24/7,
365 days a year, to ensure the community infrastructure is in good working order to enhance the
community’s health, safety, and overall quality of life. In addition to daily infrastructure, facility
maintenance, and long-term infrastructure planning, the Public Works department takes on a number of key
projects each year.
Key responsibilities of Ucluelet’s Public Works staff includes:

24/7/365 response to any issues with community infrastructure and facilities

Plans for enhancing efficiencies and replacement of infrastructure over time, for example, SCADA*
& Bay Street Water Treatment Plant upgrade

Monthly inspection of facilities, playgrounds and key infrastructure

Record keeping of municipal infrastructure and facilities

Staff training on an ongoing basis of water and sewer systems and grounds maintenance

Maintenance of sewer system to meet National and Provincial standards, including treatment,
transport and pump maintenance

Maintenance of water system to
Provincial standards, including
purification and transport

Maintenance of municipal roads
and sidewalks, the Wild Pacific
Trail, signage, grounds, facilities,
parks, public washrooms and
public garbage containers

Conducting set-up, maintenance,
and takedown for special events,
for example: Ukee days and
Canada Day

Yearly capital project work
* SCADA - stands for supervisory control and data acquisition. For Ucluelet the SCADA system is a computer
system that monitors and controls water/reservoir infrastructure.
54
Public Works
Paving the way forward.
55
Public Works

4321 Mercantile Water Source
Upgrade
Major upgrade of the Mercantile water
source for water quality improvements.
This consisted of infrastructure and civil
construction improvements and
operation and controls improvements.
The new plant is equipped with Ultra
Violet (UV) treatment cells, in-line
pumps, Variable Frequency Drives
(VFD), monitoring controls, and remote
operations

Sewer
Norah Rd. sewer was completed. A new
150mm sanitary sewer main was installed to replace an existing collapsed line. The design work also
accounted for future needs and extended the sewer main 10 meters up Norah Rd.

Chamber Building site
Infrastructure improvements on Larch Rd. and Holly Cres. were completed. The project design created
a throughway to allow for vehicle traffic entering the Chamber building parking area to flow through
and access Larch Rd. The project design also addressed infrastructure and road grade issues on Larch
Rd.

Dog Kennel
Staff completed a dog kennel at the public works yard. The kennel design consisted of two separate
runs, with each run having an exterior area secured by fencing and an interior heated area

Cedar Parking Lot
The parking lot was created to provide parking for the downtown area. The lot construction re-used
materials on site to elevate the ground level to provide drainage. Landscaping and installation of a sign
was completed by staff

Boat Launch
Pilings installed to accommodate new floats for launch. Native planting complete
56
Public Works
Advanced SCADA
system for new water
treatment plant
Upgrades to
Ucluelet’s boat launch
57
Public Works
2014 Work Plan
WATER





Complete SCADA improvements to the water system to link Bay St. system to the main frame
computer
Mercantile Creek: work with VIHA on a water quality program
Phase 2 Well Upgrade to Well #4. This will include a VFD Control panel and Scada requirements
With the completion of the pigging chambers, pig the main water transmission line to reduce sediment
build and discharge
Complete Matterson Rd. reservoir
safety improvements
SEWER


Continue monitoring lift stations to
detect loss of pumping efficiency
Maintain effluent quality within our
operating permit
BOAT LAUNCH

Complete ramp extension, install new
signage and landscape
CHAMBER SIDEWALK

Finalize road markings and street
signage for the area on Larch Rd.
Storm Drain Windsor Plywood

Finalize pathway markings and signage
ICBC REPORT

Install new signage and speed reader board to address traffic control throughout the school area
Sidewalks

Repair and replace areas identified in sidewalk report; focus on areas that are gravel
58
District of Ucluelet Annual Report 2013
Auditor’s Report
To the Mayor and Councillors of The District of Ucluelet
We have audited the accompanying consolidated financial statements of The District of Ucluelet, which comprise
the consolidated statement of financial position as at December 31, 2013, the consolidated statements of
operations, change in net financial assets and cash flows for the year then ended, and notes, comprising a
summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements
in accordance with Canadian public sector accounting standards, and for such internal control as management
determines is necessary to enable the preparation of consolidated financial statements that are free from
material misstatement, whether due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We
conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards
require that we comply with ethical requirements and plan and perform the audit to obtain reasonable
assurance about whether the consolidated financial statements are free from material misstatement.
59
Auditor’s Report
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
consolidated financial statements. The procedures selected depend on our judgment, including the assessment
of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In
making those risk assessments, we consider internal control relevant to the entity's preparation and fair
presentation of the consolidated financial statements in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's
internal control. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of
the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.
Opinion
In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated
financial position of The District of Ucluelet as at December 31, 2013, and its consolidated results of operations,
its consolidated changes in net financial assets and its consolidated cash flows for the year then ended in
accordance with Canadian public sector accounting standards.
Other Matter
The consolidated financial statements of the District of Ucluelet as at and for the year ended December 31, 2012
were audited by another auditor who expressed an unmodified opinion on those consolidated financial
statements on May 15, 2013.
60
Financial Reporting Responsibilities
The accompanying consolidated financial statements of the District of Ucluelet (the "District") are the
responsibility of management and have been prepared in compliance with applicable legislation, and in
accordance with generally accepted accounting standards for local governments as established by the
Public Sector Accounting Board of the Chartered Professional Accountants of Canada. A summary of the
significant accounting policies are described in note 1 to the consolidated financial statements. The
preparation of financial statements necessarily involves the use of estimates based on management’s
judgment, particularly when transactions affecting the current accounting period cannot be finalized with
certainty until future periods.
The District’s management maintains a system of internal controls designed to provide reasonable
assurance that assets are safeguarded, transactions are properly authorized and recorded in compliance
with legislative and regulatory requirements, and reliable financial information is available on a timely
basis for preparation of the financial statements. These systems are monitored and evaluated by
management.
Mayor and Council meet with management and the external auditors to review the consolidated financial
statements and discuss any significant financial reporting or internal control matters prior to their approval
of the consolidated financial statements.
The consolidated financial statements have been audited by KPMG LLP, independent external auditors
appointed by the District. The accompanying Independent Auditors’ Report outlines their responsibilities,
the scope of their examination and their opinion on the District’s financial statements.
On behalf of the District of Ucluelet ,
61
62
DISTRICT OF UCLUELET
Consolidated Statement of Financial Position
December 31, 2013, with comparative information for 2012
2013
Financial assets:
Cash and cash equivalents (note 3)
Restricted cash
Accounts receivable (note 4)
Inventory for resale
$
Financial liabilities:
Accounts payable and accrued liabilities (note 5)
Refundable deposits
Deferred revenue (note 6)
Development cost charges (note 7)
Debt (note 8)
Net financial assets
Non-financial assets:
Tangible capital assets (note 9)
Work in progress (note 10)
Inventory of supplies
Prepaid expenses
2,519,595
26,650
2,136,735
31,197
4,714,177
2012
$
3,544,607
25,411
1,887,600
28,713
5,486,331
901,405
34,158
865,941
806,928
1,923,647
4,532,079
937,467
33,658
1,039,211
1,194,564
2,018,639
5,223,539
182,098
262,792
36,771,528
1,804,610
44,384
29,841
36,487,506
1,022,905
54,384
50,750
Commitments and contingencies (note 15)
Accumulated surplus (note 11)
$
38,832,461
$
37,878,337
The accompanying notes are an integral part of these consolidated financial statements.
On behalf of the District:
Page 63
4
Consolidated Statement of Operations
Year ended December 31, 2013, with comparative information for 2012
Financial plan
(note 16)
Revenue:
Taxation, net (note 12)
Sale of services
Other revenue from own sources
Investment income
Grants and contributions
Total revenue
$
Expenses:
General government services
Protective services
Transportation services
Environmental development services
Recreation and cultural services
Sewer utility
Water utility
Annual surplus
Accumulated surplus, beginning of year
Accumulated surplus, end of year
$
2,730,569
1,599,655
1,375,100
1,150
741,505
6,447,979
2013
$
2,763,901
1,535,936
1,259,598
66,322
720,203
6,345,960
2012
$
2,660,786
1,479,675
2,728,901
19,453
518,910
7,407,725
1,206,745
360,032
914,118
326,620
1,011,325
290,895
447,210
4,556,945
1,391,389
338,184
1,078,798
276,646
1,331,074
489,260
486,485
5,391,836
1,155,005
339,234
1,089,662
344,815
1,427,794
569,485
454,584
5,380,579
1,891,034
954,124
2,027,146
37,878,337
37,878,337
35,851,191
39,769,371
$
38,832,461
$
37,878,337
Page 64
5
Consolidated Statement of Change in Net Financial Assets
Financial plan
(note 16)
Annual surplus
$
Acquisition of tangible capital assets
Amortization of tangible capital assets
1,891,034
2013
$
(2,652,000)
970,000
(1,682,000)
Acquisition and consumption of inventory
of supplies
Acquisition of prepaid expenses
954,124
2012
$
(2,060,969)
995,242
(1,065,727)
-
2,027,146
(949,600)
963,237
13,637
10,000
20,909
(26,226)
7,376
Change in net financial assets (debt)
209,034
(80,694)
2,021,933
Net financial assets (debt), beginning of year
262,792
262,792
(1,759,141)
Net financial assets, end of year
$
471,826
$
182,098
$
262,792
Page 65
6
Consolidated Statement of Cash Flows
2013
2012
Cash provided by (used in):
Operating activities:
Annual surplus
Items not involving cash:
Amortization of tangible capital assets
Actuarial adjustment on debt
Change in non-cash operating assets and liabilities:
Accounts receivable
Inventory for resale
Accounts payable and accrued liabilities
Refundable deposits
Deferred revenue
Development cost charges
Inventory of supplies
Prepaid expenses
$
Capital activities:
Acquisition of tangible capital assets
Acquisition of work in progress
Write down of tangible capital assets
Investing activities:
Increase in investments
954,124
$
995,242
(12,263)
963,237
(10,139)
(249,135)
(2,484)
(36,062)
500
(173,270)
(387,636)
10,000
20,909
1,119,925
(554,941)
3,009
187,487
(8,320)
141,800
(2,309,974)
26,226
(7,375)
458,156
(1,011,010)
(1,049,959)
(2,060,969)
(361,907)
(526,748)
(37,701)
(926,356)
(1,239)
Financing activities:
Capital lease payments
Debt repaid
Decrease in cash and cash equivalents
Cash and cash equivalents, beginning of year
2,027,146
-
(20,903)
(61,826)
(82,729)
(20,487)
(61,717)
(82,204)
(1,025,012)
(550,404)
3,544,607
4,095,011
Cash and cash equivalents, end of year
$
2,519,595
$
3,544,607
Supplemental cash flow information:
Assets purchased under capital lease
$
-
$
60,945
Page 66
7
Notes to Consolidated Financial Statements
Year ended December 31, 2013
District of Ucluelet (the "District") is a municipality in the Province of British Columbia and operates
under the provisions of the Local Government Act and the Community Charter of British Columbia.
The District's principal activities include the provision of local government services to residents of the
incorporated area.
1.
Significant accounting policies:
The consolidated financial statements of the District are prepared by management in accordance
with Canadian public sector accounting standards for governments as recommended by the
Public Sector Accounting Board (“PSAB”) of the Chartered Professional Accountants of Canada.
Significant accounting policies adopted by the District are as follows:
(a) Reporting entity:
The consolidated financial statements reflect the combination of all the assets, liabilities,
revenues, expenses, and accumulated surplus of the District. Inter-departmental balances
and transactions have been eliminated. The consoldiated financial statements of the District
also include the activities of the Ucluelet Economic Development Corporation which is
owned by the District. The District administers certain trust assets on behalf of external
parties which are excluded from the financial statements.
(b) Basis of accounting:
The District follows the accrual method of accounting for revenues and expenses.
Revenues are normally recognized in the year in which they are earned and measurable.
Expenses are recognized as they are incurred and measurable as a result of receipt of
goods or services and/or the creation of a legal obligation to pay.
(c) Government transfers:
Government transfers are recognized in the consolidated financial statements as revenues
in the period in which events giving rise to the transfer occur, providing the transfers are
authorized, any eligibility criteria have been met, and reasonable estimates of the amounts
can be made, except when and to the extent the transfer gives rise to an obligation that
meets the definition
of a liability.
(d) Property tax revenue:
Property tax revenue is recognized on the accrual basis using the approved tax rates and
the anticipated assessment related to the current year.
Page 67
8
Notes to Consolidated Financial Statements (continued)
1.
Significant accounting policies (continued):
(e) Deferred revenue:
Deferred revenue includes grants, contributions and other amounts received from third
parties pursuant to legislation, regulation and agreement which may only be used in certain
programs, in the completion of specific work, or for the purchase of tangible capital assets.
In addition, certain user charges and fees are collected for which the related services have
yet to be performed. Revenue is recognized in the period when the related expenses are
incurred, services performed, or the tangible capital assets are acquired.
(f)
Development cost charge:
Development cost charges are amounts which are restricted by government legislation or
agreement with external parties. When qualifying expenditures are incurred development
cost charges are recognized as revenue in amounts which equal the associated expenses.
(g) Cash and cash equivalents:
Cash and cash equivalents include investments in money market funds which are recorded
at cost plus earnings reinvested in the funds.
(h) Deposits and prepayments:
Receipts restricted by third parties are deferred and reposted as deposits and are
refundable under certain circumstances. Deposits and prepayments are recognized as
revenue when qualifying expenditures are incurred.
(i)
Employee future benefits:
The District and its employees make contributions to the Municipal Pension Plan. These
contributions are expensed as incurred.
Sick leave and other retirement benefits are also available to the District’s employees. The
costs of these benefits are actuarially determined based on service and best estimates of
retirement ages and expected future salary and wage increases. The obligations under
these benefit plans are accrued based on projected benefits as the employees render
services necessary to earn the future benefits.
Page 68
9
1.
(j)
Investment income:
Investment income is reported as revenue in the period earned. When required by the
funding government or related Act, investment income earned on deferred revenue is added
to the investment and forms part of the deferred revenue balance.
(k) Debt:
Debt is recorded net of related payments and actuarial adjustments.
(l)
Non-financial assets:
Non-financial assets are not available to discharge existing liabilities and are held for use in
the provision of services. They have useful lives extending beyond the current year and are
not intended for sale in the ordinary course of operations.
(i)
Tangible capital assets
Tangible capital assets are recorded at cost which includes amounts that are directly
attributable to acquisition, construction, development or betterment of the asset. The
costs, less residual value, of the tangible capital assets, excluding land, are amortized
on a straight line basis over their estimated useful lives as follows:
Asset
Useful life - years
Buildings
Equipment
Other structures
Roads
Sewer structures
Drainage structures
Water structures
10 - 60
5 - 25
15 - 50
40 - 60
10 - 50
30 - 50
10 - 50
Amortization is charged annually, including in the year of acquisition and disposal.
Assets under construction are not amortized until the asset is available for productive
use.
Tangible capital assets are written down when conditions indicate that they no longer
contribute to the District's ability to provide goods and services, or when the value of
future economic benefits associated with the asset are less than the book value of the
asset.
Page 69
10
1.
(l)
Non-financial assets (continued):
(ii)
Contributions of tangible capital assets
Tangible capital assets received as contributions are recorded at their fair value at the
date of receipt and also are recorded as revenue.
(iii) Natural resources
Natural resources that have not been purchased are not recognized as assets in the
consolidated financial statements.
(iv) Works of art and cultural and historic assets
Works of art and cultural and historic assets are not recorded as assets in these
consolidated financial statements.
(v) Interest capitalization
The District does not capitalize interest costs associated with the acquisition or
construction of a tangible capital asset.
(vi) Leased tangible capital assets
Leases which transfer substantially all of the benefits and risks incidental to ownership
of property are accounted for as leased tangible capital assets. All other leases are
accounted for as operating leases and the related payments are charged to expenses
as incurred.
(m) Use of estimates:
The preparation of financial statements requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities, and disclosure of
contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenses during the period.
Significant estimates include
assumptions used in estimating historical cost and useful lives of tangible capital assets and
estimating provisions for accrued liabilities including employee future benefits and
contingencies. Actual results could differ from these estimates.
Page 70
11
1.
(n) Change in accounting policy:
The District adopted Public Sector Accounting Standard PS 3510, Tax Revenue effective
January 1, 2013. This standard was adopted on a prospective basis. Under PS 3510,
municipalities recognize property tax revenue using the approved tax rate and the
anticipated assessment. The standard requires that property tax revenue be reported net of
tax concessions. Tax transfers are reported as an expense and taxes levied on behalf of
others in a flow through arrangement are not reported in the consolidated statement of
operations. There were no adjustments as a result of the adoption of this standard.
The District adopted Public Sector Accounting Standard PS 3410, Government Transfers
effective January 1, 2013. This standard was adopted on a prospective basis. Under PS
3410, government transfers with stipulations are recognized as revenue in the period the
transfer is authorized and all eligibility criteria have been met except when and to the extent
the transfer gives rise to an obligation that meets the definition of a liability for the recipient
government. In prior years, government transfers had been deferred according to judgment
reflecting the substance of the underlying events without the requirement of the transfer
meeting liability criteria.There were no adjustments as a result of the adoption of this
standard.
2.
Comparative information:
Certain 2012 comparative information has been reclassified to conform with the financial
statement presentation adopted for the current year.
3.
Cash and cash equivalents:
Cash and cash equivalents is comprise of the following:
2013
2012
Bank deposits
GIC's
Money market funds
$
1,122,850
44,445
1,352,300
$
797,609
44,020
2,702,978
Total
$
2,519,595
$
3,544,607
Page 71
12
4.
Accounts receviable:
2013
Property taxes
Due from other governments
General, business licenses, utilities
Other
Allowance for doubtful accounts
$
$
5.
1,437,009
28,963
614,685
56,078
2,136,735
2012
$
$
1,502,288
213,176
141,830
60,215
(29,909)
1,887,600
Accounts payable and accrued liabilities:
2013
Trade accounts payable
Salaries and wages payable
Accrued employee benefits
Due to other governments
Accrued interest
Other
$
$
Page 72
669,971
45,424
106,116
53,677
15,442
10,775
901,405
2012
$
$
712,521
40,944
51,144
106,671
15,442
10,745
937,467
13
6.
Deferred revenue:
2013
Federal gas tax agreement
Hotel resort tax
Property taxes
Grants
Other
Total deferred revenue
$
$
788,182
45,893
19,356
6,603
5,907
865,941
2012
$
$
569,949
283,540
23,024
136,923
25,775
1,039,211
Gas tax funding is provided by the Government of Canada. A funding agreement between the
District of Ucluelet and the Union of British Columbia Municipalities dictates gas tax funding may
be used towards designated public transit, community energy, water, waste water, solid waste
and capacity building projects. The change in the federal gas tax account balance during the year
is as follows:
Gas Tax Agreement Funds
2013
Opening balance of unspent funds
$
Add:
Amounts received during the year
Interest income restricted for projects
$
Page 73
569,949
2012
$
568,323
218,233
788,182
1,626
569,949
788,182 $
569,949
14
7.
Development cost charges:
Development cost charges are restricted revenue liabilities representing funds received from
developers and deposited into a separate reserve fund for capital expenditures. The District
records these funds as restricted revenue liability which is then recognized as revenue when the
related costs are incurred.
Opening
balance
Roads
Storm water
Sewer
Water
Parks
$
$
8.
15,229
208,771
400,638
423,925
146,001
1,194,564
Net receipts
$
-
$
Draw down
$
$
Closing
balance
Interest
(66) $
(14,901)
(3,141)
(386,728)
(630)
(405,466) $
227 $
3,116
5,980
6,328
2,179
17,830 $
15,390
196,986
403,477
43,525
147,550
806,928
Debt:
(a) The District issues debt instruments through the Muncipal Finance Authority (MFA),
pursuant to security issuing bylaws under authority of the Local Government Act, to finance
certain capital expenditures.
Repayments
and actuarial
Gross debt
MFA Issue 117
MFA Issue 73
Debt
Capital lease obligations
Net debt
adjustments
Net debt
2013
2012
$
1,948,000
300,000
2,248,000
-
$
96,258
247,650
343,908
-
$
1,851,742
52,350
1,904,092
19,555
$
1,900,815
77,366
1,978,181
40,458
$
2,248,000
$
343,908
$
1,923,647
$
2,018,639
As a condition of the borrowing through the MFA, the District is obligated to lodge security by
means of demand notes and interest bearing cash deposits based on the amount of the
borrowing. The deposits are included in the District’s financial statements as restricted cash.
If the debt is repaid without default, the deposits are refunded to the District. The notes,
which are contingent in nature, are held by the MFA to act as security against the possibility
of debt repayment default and are not recorded in the financial statements. Upon the
maturity of a debt issue the demand notes are released and deposits refunded to the
District. As at December 31, 2013, there were contingent demand notes of $49,094 (2012 $49,094) which are not included in the financial statements of the District.
Page 74
15
8.
Debt (continued):
(c) Principal payments on debt for the next five years are as follows:
Total
2014
2015
2016
2017
2018
$
144,077
144,077
110,085
110,085
110,085
(d) Interest expense:
Interest paid during the year was $82,360 (2012 - $82,360).
(e) The District financed the purchase of specific municipal hall and fire department equipment
by entering into capital leases with the MFA. The District will acquire ownership of the
equipment at the end of the lease term. Repayments are due as shown.
Year ending December 31:
2014
2015
$
18,369
1,370
19,739
(184)
$
19,555
Less amount representing interest (at a rate of prime plus 1%)
Present value of net minimum capital lease payments
Page 75
16
9. Tangible capital assets:
Land
Sewer
structures
Buildings
Vehicles and
equipment
Other
structures
Roads
Drainage
structures
Water
structures
Total
2013
Total
2012
$11,577,102
113,288
-
8,375,217
57,433
-
10,602,588
302,592
-
2,249,851
138,854
-
2,826,596
-
7,268,856
271,269
-
1,413,540
145,472
-
3,697,883 $48,011,633 $47,266,110
250,356
1,279,264
783,224
(37,701)
11,690,390
8,432,650
10,905,180
2,388,705
2,826,596
7,540,125
1,559,012
3,948,239
49,290,897
48,011,633
Cost:
Balance, beginning of year
Additions
Write down
Balance, end of year
Accumulated amortization:
Balance, beginning of year
Amortization
-
3,347,947
192,041
1,269,265
221,221
1,005,518
141,755
990,942
127,265
2,719,813
179,668
474,373
32,909
1,716,269
100,383
11,524,127
995,242
10,560,890
963,237
Balance, end of year
-
3,539,988
1,490,486
1,147,273
1,118,207
2,899,481
507,282
1,816,652
12,519,369
11,524,127
$11,690,390
4,892,662
9,414,694
1,241,432
1,708,389
4,640,644
1,051,730
Net book value, end of year
Page 76
2,131,587 $36,771,528 $36,487,506
17
9.
Tangible capital assets (continued):
(a) Contributed tangible capital assets:
There were no contributed assets recognized during the year.
(b) Tangible capital assets disclosed at nominal values:
Where an estimate of fair value could not be made, the tangible capital asset has been
recognized at a nominal value.
(c) Works of art and historical treasures:
The District manages and controls various works of art and non-operational historical
cultural assets including buildings, artifacts, paintings and sculptures located at District sites
and public display areas. These assets are not recorded as tangible capital assets and are
not amortized.
(d) Write-down of tangible capital assets:
No write-down of tangible capital assets occurred during the year (2012 - $37,701).
10. Work in progress:
2012
General government
Sewer system
Water system
$
$
332,870 $
192,700
497,335
1,022,905 $
Additions
99,903 $
950,056
1,049,959 $
Transfers
(263,265) $
(4,989)
(268,254) $
2013
169,508
192,700
1,442,402
1,804,610
During the year there were work in progress additions of $1,049,959 (2012 - $526,748) and
transfers to tangible capital assets for completed projects of $268,254 (2012 - $360,372).
Amortization of work in progress will commence in the year the asset is transfered to tangible
capital assets and is put into service.
Page 77
18
11. Accumulated surplus:
Accumulated surplus consists of individual fund surplus and reserves and reserve funds as
follows:
2013
Investment in tangible capital assets
Other surplus
$ 36,652,491
2,153,320
$ 38,805,811
2012
$ 35,491,772
2,386,565
$ 37,878,337
12. Taxation:
Taxation revenue, reported on the statement of operations, is comprised of the following:
2013
Municipal purposes
General
Utility
Parcel taxes
Grants in lieu of taxes
$
Less taxes levied for other authorities:
School authorities
Policing
Regional Hospital
Regional District
BC Assessment Authority
Vancouver Island Regional Library
Municipal Finance Authority
2,461,190
38,004
200,420
64,287
2,763,901
2012
$
1,409,414
128,693
183,614
233,920
35,164
91,811
108
2,082,724
Total taxes collected
$
Page 78
4,846,625
2,364,925
36,250
188,660
70,951
2,660,786
1,469,173
127,460
196,099
253,917
37,286
90,715
114
2,174,764
$
4,835,550
19
13. Pension plan:
The District and its employees contribute to the Municipal Pension Plan (the "Plan"), a jointly
trusteed pension plan. The Board of Trustees, representing plan members and employers, is
responsible for overseeing the management of the Plan, including investment of the assets and
administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic
pension benefits provided are defined. The plan has about 179,000 active members and
approximately 71,000 retired members.
The most recent actuarial valuation as at December 31, 2012 indicated a $1,370 million funding
deficit for basic pension benefits. The next valuation will be as at December 31, 2015 with results
available in 2016. Employers participating in the Plan record their pension expense as the
amount of employer contributions made during the fiscal year (defined contribution plan
accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan
in aggregate with the result that there is no consistent and reliable basis for allocating the
obligation, assets and cost to the individual employers participating in the Plan.
The District paid $108,202 (2012 - $107,431) for employer contributions to the plan in fiscal 2013.
14. Trust funds:
Trust funds administered by the District have not been included in the consolidated statement of
financial position nor have their operations been included in the consolidated statement of
operations. The District holds trust funds under British Columbia law for the purposes of
maintaining a public cemetery.
2013
Opening balance
Interest earned
Contribution
Ending balance
$
$
Page 79
24,858
116
20
24,994
2012
$
$
24,713
130
15
24,858
20
15. Commitments and contingencies:
(a) Debt issued by the Regional District of Alberni Clayoquot ("RDAC"), under provisions of the
Local Government Act, is a direct, joint and several liability of the RDAC and each member
municipality within the RDAC, including the District.
(b) In the normal course of a year, claims for damages are made against the District. The
District records an accrual in respect of legal claims that are likely to be successful and for
which a liability amount is reasonably determinable. The District is self-insured for general
liability claims through membership in the Municipal Insurance Association of British
Columbia. Under this program, member municipalities are to share jointly for general liability
claims against any member in excess of $5,000. Should the Association pay out claims in
excess of premiums received, it is possible that the District, along with the other participants,
would be required to contribute towards the deficit.
16. Financial plan data:
The financial plan data presented in these financial statements is based upon the 2013 operating
and capital budgets approved by Council on May 14, 2013, adjusted to reflect The chart below
reconciles the approved financial plan to the financial plan figures reported in these financial
statements.
Financial plan amount
Revenues:
Financial plan
Total revenue
$
Expenses:
Financial plan
Lease proceeds
Transfers to equity accounts
Total expenses
6,447,979
6,447,979
5,400,943
(135,000)
(708,998)
4,556,945
Annual deficit
$
1,891,034
17. Segmented information:
The District is a diversified municipal organization that provides a wide range of services to its
citizens. District services are provided by departments and their activities reported separately.
Certain functions that have been separately disclosed in the segmented information, along with
the services they provide, are as follows:
Page 80
21
17. Segmented information (continued):
General government
The general government operations provide the functions of corporate administration and
legislative services and any other functions categorized as non-departmental.
Protective services
Protective services is comprised of three different functions, including the District’s emergency
management agency, fire, and regulatory services. The emergency management agency
prepares the District to be more prepared and able to respond to, recover from, and be aware of,
the devastating effects of a disaster or major catastrophic event that will impact the community.
The fire department is responsible for providing critical, life-saving services in preventing or
minimizing the loss of life and property from fire and natural or man-made emergencies. The
mandate of the regulatory services is to promote, facilitate and enforce general compliance with
the provisions of bylaws that pertain to the health, safety and welfare of the community and
provide a full range of planning services related to zoning, development permits, variance
permits, and current regulatory issues.
Transportation services
Transportation services is responsible for a wide variety of transportation functions such as roads
and streets. As well, services are provided around infrastructure, transportation planning,
pedestrian and cycling issues, harbour facilities, and on-street parking regulations, including
street signs and painting.
Planning and environmental services
Planning works to achieve the District's community planning goals through the official community
plan, and other policy initiatives.
Recreation and cultural services
Parks is responsible for the maintenance and development of all park facilities.
services facilitate the provision of recreation and wellness programs and services.
Recreation
Water and Sewer Utilities
The Water and Sewer Utilities operate and distribute the water and sewer networks. They are
responsible for the construction and maintenance of the water and sewer distributions systems,
including mains and pump stations.
The following statement provides additional financial information for the foregoing functions.
Taxation and grants in lieu of taxes are apportioned to the functions based on their share of net
budgeted expenditures in the 2013 - 2017 Financial Plan. The accounting policies used in these
segments are consistent with those followed in the preparation of the consolidated financial
statements as disclosed in note 1.
Page 81
22
General
Government
2013
Revenue:
Taxation, net
Sale of services
Investment income
Other revenue from own sources
$
Total revenue
Expenses:
Salaries and wages
Contracted services
Materials and supplies
Interest and other
Audit and legal
Telephone and utilities
Amortization
Total expenses
Annual surplus (deficit)
Protective Transportation
Services
Services
$
2,563,481
2,333
213,503
66,322
759,345
$
15,900
61,778
$
325,865
7,000
14,000
Planning and
Development
Services
$
Recreation
and Cultural
Services
- $
5,500
34,779
333,793
83,800
-
Water Utility
$
78,870
474,978
400,000
384,900
Sewer Utility
$
121,550
393,467
4,796
Total
$
2,763,901
1,535,936
720,203
66,322
1,259,598
3,604,984
77,678
346,865
40,279
417,593
1,338,748
519,813
6,345,960
435,459
283,728
232,408
291,386
99,275
49,132
-
115,299
25,180
28,018
104,590
3,654
61,444
328,318
280,058
98,873
24,552
16,170
37,940
292,888
180,684
19,288
30,512
29,757
16,333
72
-
462,669
151,112
53,014
258,456
57,335
348,487
259,719
22,351
52,692
790
50,551
100,383
163,416
65,224
17,739
290
50,550
192,040
1,945,564
846,941
513,256
709,821
131,778
249,234
995,242
1,391,388
338,185
1,078,799
276,646
1,331,073
486,486
489,259
5,391,836
2,213,596
$
(260,507) $
(731,934) $
Page 82
(236,367) $
(913,480)
$
852,262
$
30,554
$
954,124
23
General
Government
2012
Revenue:
Taxation, net
Sale of services
Investment income
Other revenue from own
sources
$
Total revenue
Expenses:
Salaries and wages
Contracted services
Materials and supplies
Interest and other
Audit and legal
Telephone and utilities
Amortization
Total expenses
Annual surplus (deficit)
Protective
Services
$
2,472,126
3,422
474,610
19,453
243,308
$
15,900
64,950
Transportation
Services
$
328,504
3,400
1,519,058
Planning and Recreation and
Development
Cultural
Services
Services
$
5,400
25,000
21,047
$
300,660
25,000
Water Utility
$
74,250
453,934
255,008
Sewer Utility
$
114,410
387,755
600,530
Total
$
2,660,786
1,479,675
518,910
19,453
2,728,901
3,212,919
80,850
1,850,962
51,447
325,660
783,192
1,102,695
7,407,725
419,588
275,177
35,125
248,849
132,536
43,730
-
143,538
14,459
34,114
82,313
3,366
61,444
291,651
345,828
82,643
46,717
986
42,455
279,382
174,543
52,308
13,629
70,293
29,280
4,762
-
461,613
137,254
84,964
350,634
49,610
343,719
247,891
36,705
24,804
2,653
51,808
90,723
169,354
83,260
38,633
31,239
59,030
187,969
1,908,178
944,991
313,912
832,698
162,802
254,761
963,237
1,155,005
339,234
1,089,662
344,815
1,427,794
454,584
569,485
5,380,579
2,057,914
$
(258,384)
$
761,300
$
(293,368)
Page 83
$ (1,102,134)
$
328,608
$
533,210
$
2,027,146
24

2013 Annual Report

Transcription

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