REPORT - New Westminster · NEW WESTMINSTER MANAGEMENT REPORT The consolidated financial statements contained in this Statement of Financial Information under the Financial Information

R E P O R T Finance and Information Technology

To: Mayor Coté and Members of Council

in Open Council Workshop

Date: 5/30/2016

From: Gary Holowatiuk, CPA, CA

Director of Finance and Information

Technology

File:

Item #: 179/2016

Subject: 2015 Statement of Financial Information

RECOMMENDATION

THAT Council receives and approves the attached 2015 Statement of Financial Information.

BACKGROUND

Each year the City prepares a Statement of Financial Information (SOFI) in accordance with

Section 2 of the Financial Information Act (FIA). The SOFI report includes a Schedule of

Council Remuneration and Expenses prepared in accordance with Section 168 of the Community Charter.

FIA Regulation Schedule 1, Section 9(2) states the SOFI report must be approved by Council

and the Financial Officer.

ANALYSIS

Attached are the following:

Attachment 1 – Management Report

Attachment 2 – Audited Consolidated Financial Statements

Attachment 3 – Statement of Financial Information Approval

Attachment 4 – Schedule of Council Remuneration and Expenses

City of New Westminster May 30, 2016 2

Agenda Item 179/2016

Attachment 5 – Schedule of Employee Remuneration and Expenses

Attachment 6 – Schedule of Suppliers of Goods or Services

Attachment 7 – Statement of Severance Agreements

CONCLUSION

In accordance with the Financial Information Act and Community Charter, the City is

required to prepare and approve the SOFI by June 30th

each year. Therefore it is

recommended Council approve the attached 2015 Statement of Financial Information.

ATTACHMENTS

Attachment #1 - Management Report Attachment #2 - Audited Consolidated Financial Statements

Attachment #3 - Statement of Financial Information Approval

Attachment #4 - Schedule of Council Remuneration and Expenses

Attachment #5 - Schedule of Employee Remuneration and Expenses

Attachment #6 - Schedule of Suppliers of Goods and Services

Attachment #7 - Statement of Severance Agreements

This report has been prepared by Colleen Ponzini, CPA, CA

Approved for Presentation to Council

Gary Holowatiuk

Director of Finance and Information

Technology

Lisa Spitale

Chief Administrative Officer

City of New Westminster

ATTACHMENT 1 Management Report

"--NEW WESTMINSTER

MANAGEMENT REPORT

The consolidated financial statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with generally accepted accounting principles. The integrity and objectivity of the consolidated financial statements is management's responsibility. Management is also responsible for all the schedules prepared for the Statement of Financial Information, and for ensuring that the schedules are consistent, where appropriate, with the information contained in the consolidated financial statements.

Management is also responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced.

Council is responsible for ensuring that management fulfils its responsibilities for financial reporting and internal control.

The external auditors, KPMG LLP, conduct an independent examination, in accordance with generally accepted auditing standards, and express their opinion on the consolidated Statement of Financial Information fmancial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a re\'iew and evaluation of the corporation's system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly.

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Lisa Spitale Chief Administrative Officer

Gary Holowatiuk:, CPA, CA Director of Finance & IT

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ATTACHMENT 2 Audited Consolidated Financial Statements

Finanancial Statements of

CORPORATION OF THE CITY OF NEW WESTMINSTER Year ended December 31, 2015

KPMG LLP Metro Tower I 4710 Kingsway, Suite 2400 Burnaby BC V5H 4M2 Canada Telephone (604) 527-3600 Fax (604) 527-3636

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

INDEPENDENT AUDITORS' REPORT

To the Mayor and Council

We have audited the accompanying consolidated financial statements of the Corporation of the City of New Westminster, which comprise the consolidated statement of financial position as at December 31, 2015 and the consolidated statements of operations, changes 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 an audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

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 Corporation of the City of New Westminster as at December 31, 2015, its consolidated results of operations, its changes in consolidated net financial assets and its consolidated cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Professional Accountants

April 18, 2016

Burnaby, Canada

Page 2

2015 Budget 2015 2014(Notes 1(h) and 16)

REVENUEMunicipal Taxation and Other Levies (Note 12) 69,357,910$ 69,083,413$ 66,849,406$ Utility Rates 69,392,955 69,295,934 66,306,021 Sale of Services 13,173,013 13,741,994 12,278,643 Grants from Other Governments 3,217,740 2,841,173 2,325,916 Contributed Tangible Capital Assets (Note 9(b)) - 739,767 5,438,402 Contributions 15,745,735 14,451,927 20,827,533 Other Revenue (Note 13) 11,530,722 16,587,847 16,670,911

182,418,075 186,742,055 190,696,832

EXPENSESPolice Services 25,791,600 25,930,235 24,229,337 Parks, Culture and Recreation 17,956,521 19,803,095 19,762,405 Fire Services 14,701,589 13,846,652 15,752,770 Development Services 3,985,765 3,930,163 3,802,547 Engineering Services 23,850,670 29,593,941 25,137,570 General Government 20,430,773 22,842,910 20,128,208 Library 3,997,582 3,507,858 3,472,715 Utility Operations 52,207,537 53,035,000 49,060,194

162,922,037 172,489,854 161,345,746

ANNUAL SURPLUS 19,496,038 14,252,201 29,351,086

Accumulated Surplus, beginning of year 651,597,776 651,597,776 622,246,690

ACCUMULATED SURPLUS, end of year 671,093,814$ 665,849,977$ 651,597,776$

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

CORPORATION OF THE CITY OF NEW WESTMINSTERCONSOLIDATED STATEMENT OF OPERATIONS

For the Year Ended December 31, 2015

Page 3

2015 Budget 2015 2014(Notes 1(h) and 16)

Annual Surplus 19,496,038$ 14,252,201$ 29,351,086$

Acquisition of Tangible Capital Assets (66,605,450) (26,139,700) (47,192,910) Contribution of Tangible Capital Assets - (739,767) (5,438,402) Proceeds from Disposal of Tangible Capital Assets 7,900,000 1,416,843 36,556,180 Amortization of Tangible Capital Assets 20,420,000 19,953,583 18,490,565 Net Loss (Gain) on Disposal of Tangible Capital Assets - 671,304 (4,820,398) (Acquisition) Consumption of Inventory of Supplies - (156,718) 259,349 (Acquisition) Consumption of Prepaid Expenses - (312,563) 63,491

Increase (Decrease) in Net Financial Assets (18,789,412) 8,945,183 27,268,961

Net Financial Assets, beginning of year 42,888,420 42,888,420 15,619,459

Net Financial Assets, end of year 24,099,008$ 51,833,603$ 42,888,420$


CORPORATION OF THE CITY OF NEW WESTMINSTERCONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS


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2015 2014

CASH PROVIDED (USED) BY:

OPERATING ACTIVITIESAnnual Surplus 14,252,201$ 29,351,086$ Items not involving cash: Amortization 19,953,583 18,490,565 Net Loss (Gain) on Disposal of Tangible Capital Assets 671,304 (4,820,398) Contributed Tangible Capital Assets (739,767) (5,438,402) Change in non-cash operating items: Increase in Accounts Receivable (693,409) (25,229,347) Decrease (Increase) in Due From Other Governments 4,220,786 (1,552,964) Increase (Decrease) in Accounts Payable 1,145,843 (7,659,370) Increase (Decrease) in Due to Other Governments 1,892,345 (72,890) Increase in Prepaid Taxes 884,174 357,195 Increase (Decrease) in Deferred Revenue 1,782,995 (326,683) Increase in Employee Benefit Plans 518,117 581,165 Decrease in Land Held for Resale 1,569,000 - (Increase) Decrease in Inventory of Supplies (156,718) 259,349 (Increase) Decrease in Prepaid Expenses (312,563) 63,491

44,987,891 4,002,797

FINANCING ACTIVITIESDevelopment Cost Charge Net Receipts (Expenditures) 3,552,642 (4,137,184) Long-Term Debt Repayments (1,031,419) (13,293,300) Proceeds from Issuance of Debt 5,085,562 9,456,233

7,606,785 (7,974,251)

CAPITAL ACTIVITIESProceeds from Disposal of Tangible Capital Assets 1,416,843 36,556,180 Cash Used to Acquire Tangible Capital Assets (26,139,700) (47,192,910)

(24,722,857) (10,636,730)

INVESTING ACTIVITIESNet (Purchase) Sale of Investments (36,187,966) 22,854,433

(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (8,316,147) 8,246,249

Cash and Cash Equivalents, beginning of year 20,159,319 11,913,070

CASH AND CASH EQUIVALENTS, end of year 11,843,172$ 20,159,319$


CONSOLIDATED STATEMENT OF CASH FLOWSFor the Year Ended December 31, 2015

CORPORATION OF THE CITY OF NEW WESTMINSTER

CORPORATION OF THE CITY OF NEW WESTMINSTER NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS


1. SIGNIFICANT ACCOUNTING POLICIES

The Corporation of the City of New Westminster (the “City”) is a local government in the Provinceof British Columbia. The City prepares its consolidated financial statements in accordance withgenerally accepted accounting principles for local governments as recommended by the PublicSector Accounting Board (“PSAB”) of the Chartered Professional Accountants Canada. Theaccounting policies of the City include the following:

(a) Basis of PresentationThese consolidated financial statements include the accounts of all the funds of the City and the Library and Police Boards. Inter-fund transactions and balances have been eliminated.

(b) Cash and Cash Equivalents Cash and cash equivalents consist of cash, highly liquid money market investments and short-term investments with maturities of less than 90 days at acquisition.

(c) Investments Bonds are initially recorded at cost, with subsequent annual adjustments to amortize the difference between the acquisition cost and principal at the due date recorded as an addition to or reduction of interest revenue. Bonds include reinvested interest and realized capital gains and losses.

Investments in the Municipal Finance Authority of British Columbia (“MFA”) Pooled Investment Funds – Intermediate and Bond Funds are recorded at cost plus accrued interest and realized capital gains and losses. Investment income from these funds includes interest earned and capital gains or losses realized in the year.

(d) Land Held for Resale Land held for resale includes properties which are ready and available to be sold and for which there is a market. They are valued at the lower of cost or expected net realizable value.

(e) Employee Future Benefits The City and its employees make contributions to the Municipal Pension Plan. These contributions are expensed as incurred.

Sick leave and post-employment benefits also accrue to the City’s employees. The liabilities related to these benefits are actuarially determined based on service and best estimates of retirement ages and expected future salary and wage increases. The liabilities under these benefits plans are accrued based on projected benefits as the employees render services necessary to earn the future benefits.

(f) Deferred Revenue Deferred revenue represents licenses, permits, other fees and grants which have been collected, but for which the related services have not been performed and / or projects have not been constructed. These amounts will be recognized as revenues in the fiscal year the services are performed and / or the projects are constructed.

(g) Development Cost Charges Development cost charges are deferred upon receipt and recognized as revenue only to the extent used to finance related capital projects.

Page 5



1. SIGNIFICANT ACCOUNTING POLICIES (continued)

(h) Budget Budget data presented in these consolidated financial statements is based on the City’s Five Year Financial Plan for the years 2015 – 2019, adopted by Council on April 27, 2015.

(i) Government Transfers Restricted transfers from governments are deferred and recognized as revenue as the related expenditures are incurred or the stipulations in the related agreement are met. Unrestricted transfers are recognized as revenue when received or if the amount to be received can be reasonably assured.

(j) 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 cost, less residual value, of the tangible capital assets, excluding land, are amortized on a straight line basis over their estimated useful lives as follows:

Major Asset Category Useful Life

Building 10 - 70 years Vehicles and Equipment 3 – 50 years Park Improvements 5 - 80 years Engineering Structures 15 - 100 years Electrical Distribution System 5 - 100 years

Annual amortization is charged in the year of acquisition. Assets under construction are not amortized until the asset is available for productive use.

(ii) Contributions of Tangible Capital Assets Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also are recorded as revenue.

(iii) Works of Art and Historic Assets Works of art and historic assets are not recorded as assets in these consolidated financial statements.

(iv) Natural Resources Horticultural assets such as treed areas, grassy areas and gardens are not recognized as assets in these consolidated financial statements.

(v) Interest Capitalization The City does not capitalize interest costs associated with the acquisition or construction of a tangible capital asset.

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(j) Non-Financial Assets (continued) (vi) Leased Tangible Capital Assets

Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as leased tangible capital assets. All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred.

(vii) Inventory of Supplies Inventories of supplies held for consumption are recorded at the lower of weighted average cost and replacement cost.

(viii)Prepaid Expenses Prepaid expenses are recorded as assets in these consolidated financial statements.

(k) Reserves and Reserve Funds (i) Reserves Set Aside by Council

Reserves set aside by Council are surpluses from the current operations to finance future capital and maintenance projects. These internally restricted funds are not available for unrestricted purposes without the approval of Council.

(ii) Statutory Reserves Statutory reserves are funds that have been internally restricted by Council. Formal establishing bylaws have been adopted pursuant to the Community Charter, which define how these reserves are to be used.

(l) Revenue and Expenses Recognition Revenue is recorded on an accrual basis and recognized when earned. Expenses are recognized as they are incurred, usually when goods or services have been received and / or the creation of a legal obligation to pay. The City accrues interest expense on long-term debt to year-end.

(m) Use of Estimates The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements, and the reported revenue and expenses during the reporting period. Significant areas requiring the use of management estimates relate to the determination of employee benefit plans, allowance for doubtful accounts receivable, provision for contingencies, and useful lives of tangible capital assets.

Actual results could differ from management’s best estimates as additional information becomes available. Adjustments, if any, will be reflected in the consolidated financial statements in the period that the change in estimate is made, as well as in the period of settlement if the amount is different.

(n) Segment Disclosures A segment is defined as a distinguishable activity or group of activities of a government for which it is appropriate to separately report financial information.

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(o) Liability for contaminated sites A liability for contaminated sites is recognized when a site is not in productive use and the following criteria are met:

(i) An environmental standard exists; (ii) Contamination exceeds the environmental standard; (iii) The City is directly responsible or accepts responsibility; (iv) It is expected that future economic benefits will be given up; and (v) A reasonable estimate of the amount can be made.

The liability is recognized as management’s estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site.

2. CHANGE IN ACCOUNTING POLICIES

The City has implemented PSAB section 3260, Liability for Contaminated Sites. The newstandard was applied on a retroactive basis to 2014. Adoption of the standard did not result inany liabilities to be recorded for contaminated sites.

3. CASH AND CASH EQUIVALENTS

Cash and cash equivalents include $2,574,899 (2014 - $4,034,756) invested in the MFA PooledInvestment Funds – Money Market Fund, which is considered equivalent to cash due to itsliquidity.

4. INVESTMENTS

Carrying Market Carrying MarketValue Value Value Value

MFA - Intermediate Fund, $ 45,890,754 $ 45,649,253 27,855,347 27,726,143 2015 Fund Yield – 1.45%(2014 – 1.33%)

MFA – Bond Fund, 70,005,726 70,099,944 51,853,167 51,940,375 2015 Fund Yield – 2.47%(2014 – 2.74%)

$115,896,480 $115,749,197 $ 79,708,514 $ 79,666,518

2015 2014

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5. DEFERRED DEVELOPMENT COST CHARGES

6. PENSION PLAN

The City and its employees contribute to the Municipal Pension Plan, a jointly trusteed pensionplan. The Board of Trustees, representing plan members and employers, is responsible foradministering the plan, including investment of the assets and administration of benefits. Theplan is a multi-employer defined benefit pension plan. Basic pension benefits are based on aformula. As at December 31, 2015 the plan has about 185,000 active members andapproximately 80,000 retired members. Active members include approximately 798 contributorsfrom the City of New Westminster.

Every three years, an actuarial valuation is performed to assess the financial position of the planand adequacy of plan funding. The actuary determines an appropriate combined employer andmember contribution rate to fund the plan. The actuary’s calculated contribution rate is based onthe entry-age normal cost method, which produces the long-term rate of member and employercontributions sufficient to provide benefits for average future entrants to the plan. This rate isthen adjusted to the extent there is amortization of any funding deficit.

The most recent valuation for the Municipal Pension Plan as of December 31, 2012 indicated a$1,370 million funding deficit for basic pension benefits on a going concern basis.

The City of New Westminster paid $6,635,653 for employer contributions to the plan in fiscal2015, which represents 0.4% of the total plan contributions. The City of New Westminsterexpects to pay $6.7 million for employer contributions in the next fiscal year.

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 employercontributions made during the fiscal year (defined contribution plan accounting). This is becausethe plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in noconsistent and reliable basis for allocating the obligation, assets and cost to the individualemployers participating in the plan.

Balance, Third Party Interest Capital Balance,beginning of year Contributions Allocation Expenses end of year

Queensborough Drainage 4,323,891$ 8,235$ 95,688$ (228,000)$ 4,199,814$ Queensborough Transportation 4,511,294 251,205 99,835 (1,288,677) 3,573,657 Queensborough Parkland 369,067 1,106,639 8,167 (369,950) 1,113,923 Queensborough Water 732,242 13,895 16,205 - 762,342 Queensborough Sanitary 66,249 144,242 1,466 - 211,957 Mainland Drainage 116,247 67,510 2,573 - 186,330 Mainland Transportation 400,214 525,397 8,857 (76,601) 857,867 Mainland Parkland 554,367 3,050,693 12,268 (619,949) 2,997,379 Mainland Water 362,006 272,157 8,011 - 642,174 Mainland Sanitary (373,305) 451,037 (8,261) - 69,471

11,062,272$ 5,891,010$ 244,809$ (2,583,177)$ 14,614,914$

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2015 2014

Discount rate 3.20% 3.10% Expected future inflation rate 3.00% 3.00% Expected wage and salary range increases 3.00% - 4.63% 3.00% - 4.63% Expected average remaining service period 11.5 years 11.5 years

2015 2014Accrued Benefit Obligation, beginning of year 11,838,800$ 10,306,400$ Current service cost 691,000 567,400 Interest cost 271,000 297,000 Long term disability expense 465,200 563,000 Benefits paid (982,000) (793,300) Actuarial (gain) loss (193,000) 898,300 Accrued Benefit Obligation, end of year 12,091,000 11,838,800 Other employee benefit liabilities 48,168 44,716 Unamortized actuarial loss (696,199) (958,664) Accrued Benefit Liability, end of year 11,442,969$ 10,924,852$

7. EMPLOYEE BENEFIT PLANS

The City provides certain post-employment benefits, compensated absences, and terminationbenefits to its employees. These benefits include accumulated non-vested sick leave and post-employment disability benefits.

Actuarial gains and losses are amortized over the expected average remaining service period of the related employee group commencing the year after the gain or loss arises. An update to the actuarial valuation of the accrued benefit liability was performed to determine the City’s accrued benefit obligation as at December 31, 2015. Actuarial assumptions used to determine the City’s accrued benefit obligation are as follows:

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2016 6,445,367$ 2017 5,017,509 2018 4,592,533 2019 4,670,563 2020 3,251,722

Thereafter 41,154,627 65,132,321$

8. LONG-TERM DEBT

The City receives debt financing through the MFA in accordance with the Community Charter tofinance certain capital expenses. Debt is presented net of $14,157,593 of repayments andactuarial adjustments.

(a) In 2015, the City obtained debt financing from MFA in the amount of $24,800,000 to replace a payable of $23,014,438 to BC Hydro under an agreement which the City had previously entered, relating to upgrades to the New Westminster Substation.

Estimated repayments on long-term debt for the next five years and thereafter are as follows:

2015 2014

Police Building, Bylaw 6603, 3.00%, due 2024 $ 4,412,707 $ 4,796,463

Moody Park Pool, Bylaw 7209, 5.15%, due 2028 2,934,292 3,105,009

Moody Park Pool, Bylaw 7209, 4.50%, due 2030 349,505 366,886

Westminster Pier Park Development Bylaw 7377, 3.65%, due 2026

4,936,667 5,296,282

Westminster Pier Park Development Bylaw 7377, 2.00% due 2032

1,699,150 1,799,100

Civic Facilities, Road Maintenance and Park DevelopmentLoan Authorization Bylaw 7528, due 2017 - 2019

26,000,000 22,700,000

New Westminster Substation Loan Authorization Bylaw 7604, 2.20% due 2035 (a)

24,800,000 23,014,438

$ 65,132,321 $ 61,078,178

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CORPORATION OF THE CITY OF NEW WESTMINSTERNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

9. TANGIBLE CAPITAL ASSETS

Assets ElectricalUnder Vehicles / Park Engineering Distribution 2015 2014

Construction Land Building Equipment Improvements Structures Water Sewer System Total TotalCOST

Balance, beginning of year 6,037,493$ 198,862,776$ 152,849,487$ 36,945,694$ 74,619,137$ 195,960,919$ 44,488,249$ 76,753,780$ 71,734,953$ 858,252,488$ 844,560,879$ Transfers (4,437,883) - 204,140 156,083 - 3,930,562 121,101 25,997 - - - Additions 8,591,753 28,000 845,838 4,146,250 347,390 5,353,637 462,288 4,084,028 3,020,283 26,879,467 52,631,312 Disposals - (81,643) (38,900) (4,508,771) - (3,601,807) (9,062) (827) (89,490) (8,330,500) (38,939,703)

Balance, end of year 10,191,363 198,809,133 153,860,565 36,739,256 74,966,527 201,643,311 45,062,576 80,862,978 74,665,746 876,801,455 858,252,488

ACCUMULATED AMORTIZATION

Balance, beginning of year -$ -$ 54,468,910$ 22,344,734$ 32,554,965$ 93,575,219$ 10,096,828$ 21,279,474$ 17,330,656$ 251,650,786$ 240,364,142$ Amortization - - 4,964,371 3,154,436 2,138,194 6,299,036 615,984 1,139,832 1,641,730 19,953,583 18,490,565 Disposals - - (38,900) (4,120,663) - (2,034,096) (5,097) (134) (43,463) (6,242,353) (7,203,921)

Balance, end of year - - 59,394,381 21,378,507 34,693,159 97,840,159 10,707,715 22,419,172 18,928,923 265,362,016 251,650,786

NET BOOK VALUE

10,191,363$ 198,809,133$ 94,466,184$ 15,360,749$ 40,273,368$ 103,803,152$ 34,354,861$ 58,443,806$ 55,736,823$ 611,439,439$

NET BOOK VALUE

6,037,493$ 198,862,776$ 98,380,577$ 14,600,960$ 42,064,172$ 102,385,700$ 34,391,421$ 55,474,306$ 54,404,297$ 606,601,702$

Engineering Structures

As at December 31, 2015

As at December 31, 2014




9. TANGIBLE CAPITAL ASSETS (continued)

(a) Assets under constructionAssets under construction having a value of $10,191,363 (2014 – $6,037,493) have not been amortized. Amortization of these assets will commence when the asset is put into service.

(b) Contributed tangible capital assets Contributed capital assets have been recognized at fair market value at the date of contribution. The value of contributed assets received during the year is $739,767 (2014 – $5,438,402).

(c) Works of art and historic assets The City manages and controls various works of art and non-operational historic assets including buildings, artifacts, painting and sculptures located at City 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 The write-down of tangible capital assets during the year was $nil (2014 - $nil).

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10. ACCUMULATED SURPLUS

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

(a) Invested in tangible capital assets is comprised of tangible capital assets of $611,439,439 (2014 - $606,601,702) less net proceeds from debt spent on tangible capital assets of $48,884,028 (2014 - $46,093,366).

(b) Unrestricted accumulated surplus includes $nil (2014 - $1,569,000) in land held for resale.

2015 2014Surplus: Invested in Tangible Capital Assets (a) 562,555,411$ 560,508,336$ Invested in Inventory of Supplies 1,381,315 1,224,597 Invested in Prepaid Expenses 1,195,620 883,057 Unrestricted Accumulated Surplus (b) 229,013 2,267,294 Reserves: Reserves set aside by Council: Affordable Housing 1,229,757 933,720 Childcare Amenity 34,462 72,850 Community Amenity 2,490,706 2,453,259 Community Development 10,840,230 12,216,929 Community Endowment 5,110,430 5,135,114 Computer Replacement 1,468,904 1,235,213 Environment/Childcare Grants 200,000 200,000 Equipment Replacement 9,189,151 10,193,290 Facility Maintenance 7,951,682 7,251,753 Facility Replacement 4,248,229 2,475,087 General Amenity 323,775 316,765 General Fund Provisions 4,346,945 3,733,291 Offstreet Parking Provisions 3,790,617 3,846,571 Public Art 258,969 262,990 Electrical Fund Provisions 15,602,134 11,733,350 Water Fund Provisions 7,642,530 7,061,280 Sewer Fund Provisions 12,808,892 10,555,606 Solid Waste Fund Provisions (559,895) (670,671) Statutory Reserves: Cemetery Reserve 606,207 583,273 Construction of Municipal Works 9,374,080 3,712,112 Parking Cash in Lieu 1,044,372 1,021,760 Park Land Acquisition 857,980 797,747 Tax Sale Land 1,628,461 1,593,203 Total Reserves 100,488,618 86,714,492Total Accumulated Surplus 665,849,977$ 651,597,776$

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11. TRUST FUNDS

The Amateur Sports Promotion and Irving House Bequeaths are not reported in these financialstatements. The following is a summary of Trust Fund transactions for the year:

12. MUNICIPAL TAXATION AND OTHER LEVIES

Taxation revenue for general municipal purposes comprises of the following amounts:

13. OTHER REVENUE

Other Revenue includes:

2015 2014

Balances, beginning of year 379,506$ 370,329$ Interest earned 8,398 8,516

387,904 378,845 Expenses and Transfers (Net) (629) 661 Balances, end of year 387,275$ 379,506$

2015 % 2014 %

Total Taxation and Levies 109,382,353$ 100.00 106,299,559$ 100.00

Less: Collections on Behalf of Other GovernmentsRegional District 960,831 0.88 959,767 0.90BC Assessment Authority 1,006,483 0.92 992,439 0.93Municipal Finance Authority 3,221 < 0.01 3,054 < 0.01Province - School 31,755,922 29.03 30,947,508 29.11South Coast British Coloumbia Transportation Authority 6,254,883 5.72 6,229,785 5.86Business Improvement Levies 317,600 0.29 317,600 0.30

40,298,940 36.84 39,450,153 37.11Municipal Taxation and Levies 69,083,413$ 63.16 66,849,406$ 62.89

2015 2014

Licences, Permits and Fines 5,726,008$ 4,224,956$ Interest and Penalties 3,044,356 2,781,683 Gain on Asset Disposals 1,234,567 6,825,520 Gain on Sale of Land Held for Resale 2,285,663 - Other 4,297,253 2,838,752 Total Other Revenue 16,587,847$ 16,670,911$

Page 15



14. CONTINGENCIES

(a) The loan agreements with the Greater Vancouver Regional District and the MFA provide that,if at any time the scheduled payments provided for in the agreements are not sufficient to meet the Authority’s obligations in respect of such borrowing, the resulting deficiency becomes a joint and several liability of the City and the other participants.

(b) The City obtains long-term debt instruments through the MFA. The City is also required to execute demand notes in connection with each debenture whereby the City may be required to loan certain amounts to the MFA. The demand notes are contingent in nature and are not reflected in the accounts. Details of the contingent demand notes at December 31, 2015 are as follows:

(c) A number of legal claims have been initiated against the City in varying or unspecified amounts. The outcome of these claims cannot reasonably be determined at this time. The amount of loss, if any, arising from these claims will be recorded in the period in which the loss is determined.

(d) In 2003, the City experienced a failure of the Stanley Street Pump Station due to design and construction flaws. The City anticipates that the costs incurred for damages, response, remediation and reconstruction will be collected from the City’s insurer and other third parties responsible for the original design and construction of the pump station. In 2008, the City settled its claim with its insurer and continues to pursue claims against other third parties. Due to the contingent nature of this amount, no recovery or receivable has been recorded in these financial statements.

(e) The City is a shareholder of Emergency Communications for the Southwest British Columbia Incorporated (E-Comm) whose services include: regional 9-1-1 call centre for the Greater Vancouver Regional District; Wide Area Radio network; dispatch operations; and records management. The City has one Class A share and one Class B share and the Police Board has one Class A share. There are 28 Class A shares and 23 Class B shares issued and outstanding as at December 31, 2015. As a Class A shareholder, the City shares in both funding the future operations and capital obligations of E-Comm (in accordance with a cost sharing formula), including any lease obligations committed to by E-Comm up to the shareholder’s withdrawal date.

(f) The City, as a member of the Greater Vancouver Regional District, the Greater Vancouver Sewerage and Drainage District and the Greater Vancouver Water District is jointly and severally liable for the net capital liabilities of these Districts. Any liability which may arise as a result of the above noted contingency will be accounted for in the period in which the required payment is made.

2015 2014

Police Building, Bylaw 6603 233,776$ 233,776$ Moody Park Pool, Bylaw 7209 142,759 142,759 Westminster Pier Park, Bylaw 7377 253,681 253,681 New Westminster Substation, Bylaw 7604 463,277 -

1,093,493$ 630,216$

Page 16



14. CONTINGENCIES (continued)

(g) In January 2012, the City entered into an operating agreement with BC Hydro for the NewWestminster Substation. Under the terms of the agreement, the City would have to reimburse BC Hydro for its transmission system reinforcement costs incurred to provide additional electricity supply to the New Westminster Substation should the City terminate the agreement prior to BC Hydro recovering these costs through future electricity sales.

15. SEGMENTED INFORMATION

The City is a diversified municipal government institution that provides a wide range of services toits citizens, including Police Services, Parks, Culture and Recreation Services, Fire and RescueServices, Development Services, Engineering Services, General Government Services, Library,and Utility Operations which includes Water Supply Services, Electrical Distribution Services,Sewer and Drainage Services, and Solid Waste Services. For management reporting purposes,the City’s operations and activities are organized and reported by Service Areas. Service Areaswere created for the purpose of recording specific activities to attain certain objectives inaccordance with regulations, restrictions and limitations.

City Services are provided by departments and their activities are reported in these ServiceAreas. Departments disclosed in the segmented information, along with the services theyprovide, are as follows:

General Government Services – Legislative Services, Administration, Communications,Finance, Information Technology, Human Resources, Legal Services, EconomicDevelopment, Grants in Aid, City Functions, and Strategic Priorities

The Departments and Divisions within General Government Services are responsible for adoptingbylaws; adopting administrative policy; levying and collecting taxes and utilities; acquiring,disposing and managing City assets; developing and maintaining information technology systemsand applications; ensuring effective financial management and communication; administeringCity grants; managing the Anvil Centre; developing an effective labour force; administeringcollective agreements and payroll; economic development; monitoring and reportingperformance; and ensuring that high quality City service standards are met.

Police Services

The mandate of Police Services is to keep the community safe by enforcing the law, and bypreventing and reducing crime.

Parks, Culture and Recreation Services

Parks, Culture and Recreation is responsible for providing, facilitating the development of, andmaintaining high quality parks, recreation facilities and programs, and cultural services.

Library Services

The New Westminster Public Library is responsible for providing library resources and services tothe community.

Page 17



15. SEGMENTED INFORMATION (continued)

Fire and Rescue Services

The mandate of the Fire and Rescue Services is to protect life, property and the environmentthrough the provision of emergency response and planning, inspections, code enforcement andpublic education, ensuring safety for the public.

Development Services

Development Services is responsible for preparing land use plans, bylaws and policies forsustainable development of the City, for reviewing and approving new development and buildingpermits and inspections.

Engineering Services – Engineering Operations and Administration, Cemetery, Parkingand Towing Services, Animal Services, Vehicle Fleet Services, Works Yards

Engineering Services is responsible for planning, building, operating and maintaining the City’sphysical infrastructure including roads and sidewalks, civic buildings and facilities. In addition, thedivisions provide services for parking, towing, cemetery operations, animal control and fleetservices.

Utility Operations - Water Supply Services, Electrical Distribution Services, Sewer andDrainage Services, and Solid Waste Services

The Water Utility operates and distributes over 8 million cubic meters of drinking water, andmaintains water mains and pump stations. The Electrical Distribution Utility is responsible for thedistribution of electricity to the City’s citizens and businesses. The Sewer and Drainage Utility isresponsible for the disposal of sanitary sewage and drainage, as well as the network of sewermains, storm sewers and pump stations. The Solid Waste Utility is responsible for garbagecollection, green waste collection and recycling.

Page 18

Page 19

15. SEGMENTED INFORMATION (continued)

SEGMENTED REVENUES AND EXPENSES

General Government

Police Services

Parks, Culture & Recreation Library

Fire Services

Development Services

Engineering Services

Utility Operations 2015 2014 2015 Budget

REVENUE Taxation 69,083,413$ -$ -$ -$ -$ -$ -$ -$ 69,083,413$ 66,849,406$ 69,357,910$ Utility Rates - - - - - - - 69,295,934 69,295,934 66,306,021 69,392,955 Sale of Services 234,684 3,232,219 5,601,901 88,627 60,235 11,762 3,661,369 851,197 13,741,994 12,278,643 13,173,013 Grants from Other Government 157,732 1,269,797 93,023 147,325 - 14,460 1,158,836 - 2,841,173 2,325,916 3,217,740 Contributed Tangible Capital Assets 28,000 - - - - - 374,017 337,750 739,767 5,438,402 - Contributions 7,302,793 - 218,591 - - 8,030 5,263,077 1,659,436 14,451,927 20,827,533 15,745,735 Other Revenue 9,104,602 20,283 243,845 - 40,705 4,309,725 1,870,250 998,437 16,587,847 16,670,911 11,530,722 Total Revenues 85,911,224$ 4,522,299$ 6,157,360$ 235,952$ 100,940$ 4,343,977$ 12,327,549$ 73,142,754$ 186,742,055$ 190,696,832$ 182,418,075$

EXPENSES Salaries, Benefits and Training 11,417,995$ 20,548,789$ 12,698,742$ 2,730,137$ 12,185,400$ 3,299,208$ 10,694,442$ 4,355,065$ 77,929,778$ 76,373,516$ 77,765,938$ Contracted Services 2,250,407 3,345,889 1,580,142 92,600 852,236 458,496 6,470,181 3,550,425 18,600,376 13,275,597 10,478,020 Supplies and Materials 2,060,586 980,788 1,754,357 287,029 201,741 132,459 3,407,107 640,366 9,464,433 9,095,221 9,376,466 Interest and Bank Charges 795,366 - - - - - - 273,325 1,068,691 1,160,528 1,577,104 Cost of Sales 891,909 - 280,250 - - - - - 1,172,159 751,795 594,057 Grants 864,273 21,542 - - - 40,000 - - 925,815 615,318 1,005,000 Insurance and Claims 920,791 - - - - - 357,184 - 1,277,975 1,231,857 1,365,814 Utility Purchases and Levies - - - - - - - 40,191,173 40,191,173 38,346,227 40,339,638 Amortization 3,609,434 991,938 3,379,100 380,584 605,288 - 7,028,482 3,958,757 19,953,583 18,490,565 20,420,000 Loss on Disposals 32,149 41,289 110,504 17,508 1,987 - 1,636,545 65,889 1,905,871 2,005,122 -

Total Expenses 22,842,910$ 25,930,235$ 19,803,095$ 3,507,858$ 13,846,652$ 3,930,163$ 29,593,941$ 53,035,000$ 172,489,854$ 161,345,746$ 162,922,037$

ANNUAL SURPLUS 63,068,314$ (21,407,936)$ (13,645,735)$ (3,271,906)$ (13,745,712)$ 413,814$ (17,266,392)$ 20,107,754$ 14,252,201$ 29,351,086$ 19,496,038$

CORPORATION OF THE CITY OF NEW WESTMINSTERNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFor the Year Ended December 31, 2015



16. BUDGET DATA

The reconciliation of the approved budget to the budget figures reported in these consolidatedfinancial statements is as follows:

17. COMMITMENTS

In January 2012, the City entered into an operating agreement with BC Hydro for the NewWestminster Substation. The agreement commits the City to reimburse BC Hydro for all costsrelating to operating, maintaining and upgrading the substation. The initial term of the agreementwas effective until March 31, 2015 with subsequent five-year renewal periods until such time aseither party serves written notice of termination at least one year prior to the end of the currentfive-year term. The term of the agreement has automatically been extended for a further five-year period, until March 31, 2020.

18. COMPARATIVE FIGURES

Certain comparative figures have been reclassified to conform to the presentation adopted for thecurrent year.

Total Approved Revenues: 190,318,075$ Less: Proceeds from Disposals 7,900,000 (Included in Other Revenue)Total Reported Revenues 182,418,075

Total Approved Expenses 162,922,037

Annual Surplus 19,496,038$

Page 20

Page 21

CORPORATION OF THE CITY OF NEW WESTMINSTER SUPPLEMENTAL SCHEDULE I (UNAUDITED)STATEMENTS OF FINANCIAL POSITION - BY FUNDAs at December 31, 2015

General Electrical Water Sewer Solid WasteFund Utility Fund Utility Fund Utility Fund Utility Fund 2015 2014

FINANCIAL ASSETSCash and Cash Equivalents 11,843,172$ -$ -$ -$ -$ 11,843,172$ 20,159,319$ Accounts Receivable Property Taxes 2,514,796 - - - - 2,514,796 2,240,666 Other 32,444,792 7,938,157 347,101 1,122,231 153,651 42,005,932 41,586,653 Due from Other Governments 14,702,530 - - 2,201,508 - 16,904,038 21,124,824 Investments 115,896,480 - - - - 115,896,480 79,708,514 Land Held for Resale - - - - - - 1,569,000

177,401,770 7,938,157 347,101 3,323,739 153,651 189,164,418 166,388,976

LIABILITIESAccounts Payable 18,534,500 - - 2,180,747 - 20,715,247 19,569,404 Due to Other Governments 3,383,774 - - - - 3,383,774 1,491,429 Prepaid Taxes 8,189,471 - - - - 8,189,471 7,305,297 Deferred Revenue 13,593,598 258,521 - - - 13,852,119 12,069,124 Deferred Development Cost Charges 12,928,970 - 1,404,516 281,428 - 14,614,914 11,062,272 Employee Benefit Plans 11,442,969 - - - - 11,442,969 10,924,852 Long-Term Debt 40,332,321 24,800,000 - - - 65,132,321 61,078,178 Due to/(from) Other Funds 33,911,066 (11,346,698) (9,350,562) (12,695,638) (518,168) - -

142,316,669 13,711,823 (7,946,046) (10,233,463) (518,168) 137,330,815 123,500,556

NET FINANCIAL ASSETS 35,085,101 (5,773,666) 8,293,147 13,557,202 671,819 51,833,603 42,888,420

NON-FINANCIAL ASSETSTangible Capital Assets 457,842,850 56,972,544 36,602,796 59,142,576 878,673 611,439,439 606,601,702 Inventory of Supplies 261,570 991,386 98,102 30,257 - 1,381,315 1,224,597 Prepaid Expenses 1,195,620 - - - - 1,195,620 883,057

459,300,040 57,963,930 36,700,898 59,172,833 878,673 614,016,374 608,709,356

ACCUMULATED SURPLUS 494,385,141$ 52,190,264$ 44,994,045$ 72,730,035$ 1,550,492$ 665,849,977$ 651,597,776$

Page 22

CORPORATION OF THE CITY OF NEW WESTMINSTER SUPPLEMENTAL SCHEDULE II (UNAUDITED)STATEMENTS OF OPERATIONS - BY FUNDFor the Year Ended December 31, 2015

General Electrical Water Sewer Solid WasteFund Utility Fund Utility Fund Utility Fund Utility Fund 2015 2014 2015 Budget

REVENUEProperty Taxation and Other Levies 69,083,413$ -$ -$ -$ -$ 69,083,413$ 66,849,406$ 69,357,910$ Utility Rates - 41,537,363 10,167,786 15,169,071 2,421,714 69,295,934 66,306,021 69,392,955 Sale of Services 12,890,797 105,448 193,124 552,464 161 13,741,994 12,278,643 13,173,013 Grants from Other Governments 2,841,173 - - - - 2,841,173 2,325,916 3,217,740 Contributed Tangible Capital Assets 402,017 - 38,880 298,870 - 739,767 5,438,402 - Contributions 12,792,491 1,418,761 - 240,675 - 14,451,927 20,827,533 15,745,735 Other Revenue 15,589,410 26,000 - 41,264 931,173 16,587,847 16,670,911 11,530,722

113,599,301 43,087,572 10,399,790 16,302,344 3,353,048 186,742,055 190,696,832 182,418,075 EXPENSES

Police Services 25,930,235 - - - - 25,930,235 24,229,337 25,791,600 Parks, Culture and Recreation 19,803,095 - - - - 19,803,095 19,762,405 17,956,521 Fire Services 13,846,652 - - - - 13,846,652 15,752,770 14,701,589 Development Services 3,930,163 - - - - 3,930,163 3,802,547 3,985,765 Engineering Services 29,593,941 - - - - 29,593,941 25,137,570 23,850,670 General Government 22,842,910 - - - - 22,842,910 20,128,208 20,430,773 Library 3,507,858 - - - - 3,507,858 3,472,715 3,997,582 Utility Operations - 33,591,722 7,324,023 9,695,505 2,423,750 53,035,000 49,060,194 52,207,537

119,454,854 33,591,722 7,324,023 9,695,505 2,423,750 172,489,854 161,345,746 162,922,037

ANNUAL SURPLUS (5,855,553) 9,495,850 3,075,767 6,606,839 929,298 14,252,201 29,351,086 19,496,038 Interfund Transfers: From Electrical Fund to Current Fund 2,500,000 (2,500,000) - - - - - - From Electrical Fund to Provision for Future Exp. 3,500,000 (3,500,000) - - - - - - Other Transfers 2,029,484 435,083 (794,919) (884,894) (784,754) - - -

INCREASE (DECREASE) IN SURPLUS 2,173,931 3,930,933 2,280,848 5,721,945 144,544 14,252,201 29,351,086 19,496,038 Accumulated Surplus, beginning of year 492,211,210 48,259,331 42,713,197 67,008,090 1,405,948 651,597,776 622,246,690 651,597,776 ACCUMULATED SURPLUS, end of year 494,385,141$ 52,190,264$ 44,994,045$ 72,730,035$ 1,550,492$ 665,849,977$ 651,597,776$ 671,093,814$

Page 23

CORPORATION OF THE CITY OF NEW WESTMINSTER SUPPLEMENTAL SCHEDULE III (UNAUDITED)CONSOLIDATED STATEMENT OF RESERVESFor the Year Ended December 31, 2015

TransferBalances, from (to) Third Party Proceeds Transfers Balances,

Beginning of Operating and Contributions Interest from For Capital End ofYear Trust Funds (Disbursements) Allocation Disposal Expenses Year

RESERVES SET ASIDE BY COUNCILAffordable Housing 933,720$ 275,374$ -$ 20,663$ -$ -$ 1,229,757$ Childcare Amenity 72,850 (40,000) - 1,612 - - 34,462 Community Amenity 2,453,259 - - 54,291 - (16,844) 2,490,706 Community Development 12,216,929 (2,881,472) 6,320,188 270,361 - (5,085,776) 10,840,230 Community Endowment 5,135,114 (103,324) (35,000) 113,640 - - 5,110,430 Computer Replacement 1,235,213 278,028 - 27,335 - (71,672) 1,468,904 Environment/Childcare Grants 200,000 (4,426) - 4,426 - - 200,000 Equipment Replacement 10,193,290 1,893,048 - 225,578 136,843 (3,259,608) 9,189,151 Facility Maintenance 7,251,753 2,199,084 - 160,481 - (1,659,636) 7,951,682 Facility Replacement 2,475,087 1,718,368 - 54,774 - - 4,248,229 General Amenity 316,765 - - 7,010 - - 323,775 General Fund Provisions 3,733,291 2,742,915 6,123 2,161 - (2,137,545) 4,346,945 Offstreet Parking Provisions 3,846,571 357,994 - - - (413,948) 3,790,617 Public Art 262,990 130,000 - 5,820 - (139,841) 258,969 Electrical Fund Provisions 11,733,350 3,239,969 628,815 - - - 15,602,134 Water Fund Provisions 7,061,280 581,250 - - - - 7,642,530 Sewer Fund Provisions 10,555,606 2,253,286 - - - - 12,808,892 Solid Waste Fund Provisions (670,671) 110,776 - - - - (559,895)

79,006,397 12,750,870 6,920,126 948,152 136,843 (12,784,870) 86,977,518

STATUTORY RESERVESCemetery Reserve 583,273 22,934 - - - - 606,207 Construction of Municipal Works 3,712,112 4,315,342 - 82,148 1,280,000 (15,522) 9,374,080 Parking Cash in Lieu 1,021,760 - - 22,612 - - 1,044,372 Park Land Acquisition 797,747 - 42,579 17,654 - - 857,980 Tax Sale Land 1,593,203 - - 35,258 - - 1,628,461

7,708,095 4,338,276 42,579 157,672 1,280,000 (15,522) 13,511,100

TOTAL RESERVES 86,714,492$ 17,089,146$ 6,962,705$ 1,105,824$ 1,416,843$ (12,800,392)$ 100,488,618$

2015 Budget 88,908,000$ 21,055,000$ 6,854,000$ 1,118,000$ 7,900,000$ (51,458,000)$ 74,377,000$


ATTACHMENT #4 Schedule of Council Remuneration and Expenses

Corporation of the City of New WestminsterSchedule of Council Remuneration and Expenses, 2015

Council Member Total Remuneration

UBCM / FCM / LMLGA

Conferences

FCM Committees

Other Conferences /

Seminars / Training

Other Community

Events

Cote, Jonathan 101,299 1,488 - 283 1,064 Harper, Bill 40,354 2,376 - 1,893 799 Johnstone, Patrick 40,397 - - - 388 McEvoy, Jaimie 40,397 5,042 - 3,090 329 Puchmayr, Chuck 40,397 2,350 - 720 258 Trentadue, Mary 40,397 2,583 - 413 248 Williams, Lorrie 41,103 5,227 4,732 542 770

The Financial Information Regulation, Schedule 1, subsection 6 (1) defines “expenses” as follows: “includes travel expenses, membership, tuition, relocation, vehicle leases, extraordinary hiring expenses, registration fees and similar

amounts paid directly to an employee, or to a third party on behalf of the employee, and which has not been included in ‘remuneration’, is not limited to expenses that are generally perceived as perquisites, or bestowing personal benefit, and

may include expenditures required for employees to perform their job functions, and excludes benefits of a general nature applicable to all employees pursuant to an agreement such as medical, dental, counselling, insurance and similar plans.”


ATTACHMENT 5 Schedule of Employee Remuneration

and Expenses

1 of 6

Employee Name Remuneration City Business

Expenses Total Abel, Sally L 78,645$ 331$ 78,976$ Adamson, Paul N. 112,913 - 112,913 Allison, Mark 109,814 1,046 110,860 Armstrong, Tim 173,264 6,226 179,491 Atherton, Terry 138,794 623 139,418 Auer, Christian L 110,287 1,878 112,165 Bailey, Glen B 114,592 3,710 118,302 Baranj, Adam R. 93,777 340 94,117 Barranti, Jody D 127,381 1,417 128,798 Basi, Rupinder 87,032 507 87,539 Behl, Jerry 116,310 - 116,310 Bellemare, Russell 80,949 - 80,949 Bergman, Christopher M 136,675 5,339 142,014 Berube, Christian M.J. 106,803 - 106,803 Black, Chad 124,440 824 125,265 Blatter, Ryan J 110,469 1,786 112,255 Booth, Ronald T 124,947 - 124,947 Bourdeaud'huy, Jesse A 106,524 300 106,824 Breedveld, Mark B 115,251 - 115,251 Bremner, Curtis 144,432 1,466 145,898 Brown, Daniel H 80,373 - 80,373 Bruce, Christie R 108,491 1,655 110,146 Bulpitt, Edgar A 138,830 1,679 140,509 Burgess, Joan Ethlann 172,654 8,682 181,335 Buss, Susan M 99,933 2,994 102,927 Callow, John 75,077 162 75,239 Calogiros, Charles A.R.L. 109,317 1,229 110,546 Cameron, Michael C. 111,982 1,088 113,070 Campbell, Ian W 93,405 1,767 95,172 Campbell, Suman Ruby 94,092 28 94,120 Carle, Roderick E 181,880 3,072 184,952 Carroll, Thomas 95,738 - 95,738 Cartwright, Jeffrey P R 134,594 929 135,523 Chadwick, Renee E 108,296 1,712 110,008 Cheng, Kenneth 89,454 101 89,555 Cho, Christine Michelle 80,069 6,222 86,290 Chok, Alvin K. S. 137,789 5,428 143,217 Clapton, Christopher R 112,311 - 112,311 Cole, David 114,808 1,218 116,027 Cole, Lesley S 91,643 - 91,643 Conley, Troi D 134,005 4,545 138,549 Connolly, Norm 101,999 1,068 103,066

Corporation of the City of New WestminsterSchedule of Employee Remuneration and Expenses (>$75,000), 2015

2 of 6


Expenses Total


Creighton, David W 107,779$ 61$ 107,840$ Dalla Pace, Eric P 76,612 145 76,757 Davie, Bradley F 119,210 5,376 124,586 Davis, Kristian A 107,491 1,577 109,068 Deighton, Kim 101,100 - 101,100 Denhoed, Gordon L 132,270 3,735 136,004 Dick, Robert P 136,630 1,419 138,049 Doan, James 102,143 1,088 103,232 Dobrescu, C Catalin 115,006 308 115,314 Dodgshon, Greig G 102,116 - 102,116 Doucette, James R. 109,421 1,893 111,314 Downey, Stephen 79,581 450 80,031 Drabyk, Joan M 83,787 623 84,410 Dunbar, Alasdair 78,219 1,088 79,307 Durante, Frank 111,125 1,134 112,260 Edwards, Donald J 116,464 1,984 118,448 Emanuels, Barton Roger 120,311 748 121,059 Floris, David A 128,256 2,348 130,604 Fong, Richard 133,688 8,108 141,796 Ford, David E 92,654 - 92,654 Fryer, Blair Cameron 131,838 4,163 136,001 Fullerton, Jeff J. 108,012 - 108,012 Fung, Kenny K H 95,290 72 95,362 Gambicourt, Drew 102,578 1,224 103,802 Gardiner, Cory T. 108,429 5,543 113,973 Gaudreault, Pierre 160,506 - 160,506 Gibson, Colin R 83,411 5,989 89,400 Gibson, Dean 181,202 63 181,265 Gibson, Jan 129,670 3,397 133,066 Gidda, Rana Hardip 89,742 1,276 91,018 Gilbert, Leslie R 101,081 90 101,171 Gill, Jeffery G 122,425 828 123,254 Goddard, Neil 80,933 - 80,933 Grant, Ranald J 118,288 966 119,254 Grieve, Beverly 171,745 3,250 174,995 Grossman, Donald D 157,769 3,302 161,071 Guiney, David 85,131 - 85,131 Hackl, Edward S 75,136 601 75,736 Haight, Jason 117,424 32 117,456 Hannula, Arne P 143,741 438 144,180 Harkness, Brodie J 119,664 - 119,664 Harvey, Todd 84,666 - 84,666

3 of 6


Expenses Total


Hatch, John 150,070$ 1,552$ 151,622$ Hayre, Joga 78,234 1,728 79,962 Hebert, Gregory M 88,181 4,450 92,631 Hedayatnassab, Hooman 105,852 - 105,852 Heron, Lisa L.M. 100,433 - 100,433 Hockin, Christopher G. 78,829 627 79,455 Holowatiuk, Gary 175,110 2,951 178,061 Hoskin, Brian V 75,660 898 76,559 Hrbacek, Vedran 75,684 2,014 77,698 Hudson, Tracey E 90,090 - 90,090 Hughes, Heidi 94,578 1,586 96,164 Hurst, James F 95,852 511 96,363 Ius, Kathleen T 109,380 5,226 114,606 James, Lynn S 102,187 3,012 105,199 Javens, Dustin 78,024 1,269 79,293 Jin, Fan 75,906 - 75,906 Jokic, Dan 76,348 841 77,189 Jones, Faith A. 90,685 583 91,268 Karasinski, Gavin 76,218 - 76,218 Keen, Randy K 137,911 2,657 140,568 Killawee, Jacqueline 79,935 1,578 81,513 Kirk, James 80,927 1,647 82,574 Knowles, Hilary S 119,844 125 119,969 Knutson, Quinn C 130,305 1,682 131,986 Kula, Kevin C 109,830 1,079 110,909 Laing, Joseph W 133,552 921 134,472 Lam, Cuong V 79,245 308 79,552 Lange, Jason I. 109,407 2,048 111,455 LaRoy, Douglas K 87,988 1,395 89,383 Lau, Daisy S Y 79,139 - 79,139 Leahy, Douglas Allan 109,107 1,496 110,603 Ledoux, Claude E 122,031 298 122,329 Lindenbach, Darren M 116,034 929 116,963 Loss, Peter O 158,491 1,456 159,947 Lowden, Sean 78,607 1,224 79,831 Lowrie, James 177,673 3,869 181,541 Lukianchuk, Jennifer 80,526 262 80,787 MacDonald, Robert G 137,492 278 137,770 MacInnes, Anthony N 146,800 340 147,140 MacLean, Michael 79,397 1,500 80,897 Maghera, Hardeep S. 84,461 - 84,461 Magno, Susan R 76,006 21 76,027

4 of 6


Expenses Total


Malcom, Anthony V 137,620$ 1,088$ 138,708$ Manubay, Celso M 138,245 - 138,245 Markos, Binega 80,278 345 80,623 Marling, Vali 105,651 546 106,197 Marshall, Lee A 131,305 3,934 135,239 Martin, Cidalia 78,388 143 78,531 Matson, Dustin R 114,859 340 115,199 McCaig, Josh 104,226 - 104,226 McCullough, Ramon Q 116,910 4,343 121,253 McCullough, Robert Jay 105,651 - 105,651 McDonald, Jonathan W 136,976 1,075 138,050 McDonnell, Wendy 100,433 3,197 103,630 McKee, Marie 102,801 2,574 105,375 Mereigh, Christy V 98,804 2,117 100,921 Milaney, Colin G 126,475 - 126,475 Mitchell, David J 105,751 1,088 106,838 Morin, Bruno M 113,861 567 114,428 Moulder, Roy 117,143 1,980 119,123 Mullard, Darren 82,283 - 82,283 Mulleda, Alfredo C. 116,789 649 117,438 Murray, Dylan K 95,030 3,535 98,565 Nash, Michael A 126,540 1,470 128,010 Nemeth, Paul E 119,772 4,127 123,899 Oldale, Tom 84,806 610 85,416 O'Malley, Creighton K 93,227 3,088 96,315 Otieno, George 91,948 704 92,651 Pakulak, Steven E 121,251 2,098 123,349 Parsons, Cleone 94,729 - 94,729 Paterson, Cory G 93,416 1,279 94,694 Pennell, Tim 119,828 - 119,828 Perry, Diane M 116,765 758 117,523 Peterson, Merlin L 134,238 - 134,238 Phillips, Bruce A 81,219 - 81,219 Phillips, David M 135,122 3,033 138,155 Piovesan, Dino 76,487 - 76,487 Poelzer, Michael T. 103,414 - 103,414 Pollard, Karen M 105,406 666 106,072 Ponzini, Colleen 116,240 4,167 120,407 Poole, Michael S 108,942 340 109,282 Price, David K 89,896 - 89,896 Prodnuk, Matthew T 76,958 - 76,958 Puchailo, Randolph R 133,449 2,309 135,758

5 of 6


Expenses Total


Quinn, James Douglas 87,241$ 278$ 87,519$ Quinn, Timothy P 81,788 1,720 83,508 Reid, Greg S 131,126 3,321 134,447 Rempel, Ashley E 112,795 5,782 118,576 Rode, Steven William 101,999 2,202 104,201 Romanyk, Jeffrey 114,689 - 114,689 Roxburgh, Lynn K 85,492 172 85,664 Rutishauser, Marc 93,073 1,044 94,117 Rutledge, Dale A 113,600 340 113,940 Sandferd, Carie 103,231 604 103,835 Sarson, Donald S 108,537 1,088 109,625 Schiebler, Jeffrey M 106,376 - 106,376 Schlecker, Farron D. 107,041 645 107,686 Schneider, Thomas 117,754 6,163 123,917 Shanks, Duncan A 77,212 909 78,121 Sharkey, Joshua 104,850 349 105,198 Sherwood, Alexander G. 102,569 - 102,569 Shokar, Baljeet S 114,453 1,224 115,677 Simpkins, Arthur P 82,114 - 82,114 Solis, Elixander 77,240 602 77,841 Spitale, Lisa M 220,578 3,757 224,335 Spurrell, Julie 130,450 251 130,701 Stark, John H 99,424 - 99,424 Stevens, Mark B 77,429 - 77,429 Stewart, James D 112,972 450 113,422 Stockdale, Luke M 75,556 - 75,556 Stuber, Randy J 147,296 1,682 148,977 Tannar, Jeffrey E 76,170 - 76,170 Teed, Jackie 122,953 3,341 126,294 Thomson, Erika 92,540 310 92,851 Thorpe, Kevin S. 102,045 - 102,045 Topnik, Sean 87,350 - 87,350 Torget, Scott D 137,778 1,606 139,384 Tougas, Trevor 103,078 1,269 104,347 Tyler, Jason R. 109,335 664 109,999 Vanderspek, Robert W 76,306 - 76,306 Wai, John 76,102 2,605 78,707 Waitt, Barry D 99,751 192 99,943 Wakulchik, Robert 88,734 - 88,734 Wang, Ling 101,297 3,938 105,235 Wat, Eugene 140,896 965 141,861 Watkins, Erin 76,593 2,023 78,615

6 of 6


Expenses Total


Werbovetski, Wayne 121,425$ 1,377$ 122,802$ Westlund, Eric 117,063 - 117,063 Westra, John 89,430 351 89,781 Whiteley, Keith G 96,497 2,156 98,654 Williams, Erin G 137,827 289 138,117 Wilson, Danny C 130,587 296 130,883 Wilson, Jennifer 136,152 1,257 137,409 Wilson, Mark C 126,371 1,175 127,546 Wishlove, Vernon James 154,749 2,871 157,620 Wolgram, Jeffrey R. 88,261 - 88,261 Yang, Duo 82,389 - 82,389 Young, Jonathan 102,161 1,313 103,474 Zelter, Bruce A 171,672 1,434 173,106 Zimmermann, Jay 103,601 649 104,250 Ziraldo, Jeannie 101,999 3,418 105,417 Subtotal Employees > $75,000 24,505,734 303,302 24,809,036 Subtotal All Other Excluding Sworn Police 26,233,546 106,145 26,339,691

50,739,280$ 409,447$ 51,148,727$


ATTACHMENT 6 Schedule of Suppliers of Goods or Services

1 of 7

Supplier Name AmountA & B RAIL SERVICES LTD 26,250$ A AND A TESTING LTD 96,758ABC TRANSMISSIONS LTD 28,696ACCURATE ALARMS LTD 38,618ACCURATE LOCK AND SAFE CO LTD 47,981ACROW LTD (CANADA) 146,777ACTIVE FIRST AID INC. 25,862ACUERE CONSULTING 38,850ACUMEN ENGINEERING LTD 87,734AECOM CANADA LTD 104,192ALEXANDER HOLBURN BEAUDIN LANG LLP 142,201ALIGNED FLOOR COVERINGS 38,896ALLIED READY MIX CONCRETE LTD 56,972ALLSTREAM INC 220,435ALLTECK LINE CONTRACTOR INC 302,564ALPHA MECHANICAL 57,968ALTEC INDUSTRIES LTD 271,962AME CONSULTING GROUP LTD 49,114AMEC AMERICAS LTD 85,752ANISOFT GROUP INC 104,988APEX COMMUNICATIONS INC 29,863APPLEWOOD NISSAN 57,925ARCOSE CONSULTING LTD 52,048ARETE SAFETY AND PROTECTION INC 38,966ARMTEC LIMITED PARTNERSHIP 63,163ASSANTE CAPITAL MANAGEMENT LTD 38,884ASSOCIATED FIRE SAFETY EQUIPMENT 82,518AUDIO VISUAL SYSTEMS INTEGRATION INC. 176,285B&B HEAVY CIVIL CONSTRUCTION LIMITED 528,901BADGER EARTHWORKS 48,791BAKER AND TAYLOR INC ATLANTA 144,565BALL SUPERIOR LTD 26,572BAY HILL CONTRACTING LTD 245,694BC HYDRO 27,030,486BC LIBRARIES COOPERATIVE 44,487BC PENSION CORPORATION 6,635,653BC PLANT HEALTH CARE INC 70,776BD HALL CONSTRUCTORS CORP 3,026,985BELL MOBILITY 244,420BI PURE WATER 28,680BIRDSEYE OFFICE INC 110,495BLACK & MCDONALD LTD 26,614BMS INTEGRATED SERVICES INC 62,637BORTOLO AND SONS PAVING CO LTD. 131,224

Corporation of the City of New WestminsterSchedule of Suppliers of Goods or Services (>$25,000), 2015

2 of 7

Supplier Name Amount


BOSTON CONSTRUCTION CORP 181,230$ BOYDEN VANCOUVER 35,449BRIERE PRODUCTION GROUP INC 74,640BRINKS CANADA LTD CALGARY 57,938BROWN CRAWSHAW INC 44,137BRUGMAN COMMERCIAL KITCHENS LTD 46,163BUNT AND ASSOCIATES ENGINEERING BC LTD 50,323BURNABY NEW WESTMINSTER 46,988BURNABY NOW 65,339BUSH BOHLMAN AND PARTNERS 29,118BUTOKUKAN KARATE 25,171CANADA GREEN BUILDING COUNCIL 25,882CANADIAN NATIONAL RAILWAY COMPANY 238,564CANON CANADA INC. 28,995CASCADIA ENERGY LTD 204,683CATERPILLAR FINANCIAL SERVICES LTD 63,004CDN LINEN & UNIFORM 25,105CDW CANADA INC 34,452CHASE PAYMENTECH 214,043CHEVRON CANADA LTD 796,244CIMA+ CANADA INC 201,486CINTAS 74,738CITY OF BURNABY FIREHALL 1 36,290CITY OF VANCOUVER 61,562CLAYMORE CLOTHES LTD 27,049CLEAR TECH INDUSTRIES 45,769CLEARESULT CANADA INC. 98,840COLE HARTLEY CONSTRUCTION 35,098COMMERCIAL AQUATIC SUPPLIES 94,622COMMERCIAL TRUCK EQUIPMENT CO 86,014COMMISSIONAIRES BC 260,087COMMUNITY FIRE PREVENTION LTD 34,633COMTEX MICRO SYSTEMS INC 83,126CONCORD SECURITY CORP 50,432CORIX UTILITES INC 498,339CORIX WATER PRODUCTS INC 73,110CPS (CANADA) INC 32,619CRAFT SCIENTIFIC LTD 34,409CREATIVE ENGINE 64,660CROWN CONTRACTING LTD 503,873CVS MIDWEST TAPE LLC 28,603DAVID NORMAN ARCHITECT INC 66,348DEL EQUIPMENT 52,791DENTONS CANADA LLP 30,974

3 of 7



DERAMORE CONSTRUCTION SERVICES INC 2,271,380$ DESIGN ROOFING 96,391DIALOG BC INC. 282,531DIAMOND HEAD CONSULTING LTD 107,147DIGITAL POSTAGE 409,500DINESEN NURSERIES LTD 54,511DONALD M HENDERSON 31,358DONE RIGHT PAINTING AND SANDBLASTING LTD 53,376DOUGNESS HOLDINGS LTD 28,825DOYLE JOSEPH M 25,135DS TACTICAL 75,811EAGLE VALLEY EXCAVATING INC 57,860EARTHBITAT ENGINEERING INC 34,965ECOLIGHTEN ENERGY SOLUTIONS 72,953E-COMM EMERGENCY COMMUNICATIONS 1,819,809ECOWASTE INDUSTRIES LTD 26,009EECOL ELECTRIC CORP 182,433EITI GLOBAL LTD. / EETG LTD 52,899ESC AUTOMATION INC 68,023ESRI CANADA LTD 53,833FASKEN MARTINEAU DUMOULIN 60,688FIBERNET SERVICES LTD 43,347FINISH LINE TRAFFIC MARKING 34,853FLOCOR INC 25,467FORTISBC 186,683FORTRAN TRAFFIC SYSTEMS LTD 292,971FOURTH UTILITY INC 27,107FRASER RICHMOND SOIL AND FIBRE LTD 244,276FRASER RIVER PILE & DREDGE (GP) INC 129,854FRASER VALLEY EQUIPMENT LTD 28,611FRED THOMPSON CONTRACTORS (1991) LTD. 268,380FRICIA CONSTRUCTION INC. 455,783FRONTIER POWER PRODUCTS LTD 40,279G&T DON MILLS 103,687GIBSON WATERWORKS SUPPLY INC 33,403GO4OBJECTIVES LTD. 61,063GOODBYE GRAFFITI BURNABY-MISSION 223,705GORDON FOOD SERVICE CAN. LTD 145,759GOTRAFFIC MANAGEMENT INC 192,702GREAT NORTHERN ENGINEERING CONSULTANTS 26,486GREATER VANCOUVER S AND D DISTRICT 7,053,107GREATER VANCOUVER WATER DISTRICT 5,606,250GREGG DISTRIBUTORS BC LTD 73,897GROVER ELLIOTT AND CO LTD 28,910

4 of 7



GUILLEVIN INTERNATIONAL 128,292$ HALCYON TRAFFIC CONTROL LTD 61,807HANLEY AGENCIES LTD 33,773HARBOUR INTERNATIONAL TRUCKS 49,098HARVEST FRASER RICHMOND ORGANICS LTD 34,170HATCH MOTT MACDONALD LTD 40,427HICUBE STORAGE PRODUCTS 132,439HILTI (CANADA) CORPORATION 1,414,349HORIZON LANDSCAPE CONTRACTORS INC 70,207HUGHES CONDON MARLER ARCHITECTS 55,130ICBC 330,420IMPERIAL PARKING CANADA CORPORATION 525,195IMPERIAL PAVING LIMITED 440,837INDUSTRIAL ALLIANCE 127,031INLINE SALES AND SERVICE LTD 76,106INSITUFORM TECHNOLOGIES LIMITED 544,656IPSOS REID CORP 25,200ISAAC PRINT IT PRODUCTIONS INC 28,316ISL ENGINEERING AND LAND SERVICES LTD 115,147IT BLUEPRINT SOLUTIONS CONSULTING INC 129,783JADE WEST ENGINEERING CO LTD 68,973JIM PATTISON TOYOTA 25,564JOHN TALBOT AND ASSOCIATES INC 27,105JOHNSON CONTROLS LP 246,639JOYCE & DUGGAN 89,507JUSTICE INST OF BC 28,302KAL TIRE RICHMOND 63,788KAMBO SOFTWARE CONSULTING LTD 89,232KAYJON VENTURES LTD 45,416KERR WOOD LEIDAL ASSOCIATES LTD 126,350KONE INC 39,043KONICA MINOLTA BUSINESS SOLUTIONS CANADA 54,549KPMG LLP 54,023KRONOS CANADIAN SYSTEMS INC. 62,399LIBRARY BOUND INC 30,992LINESTAR UTILITY SUPPLY INC 48,528LTS INFRASTRUCTURE SERVICES LP 27,085LUMCA INC 29,287MAGIL CONSTRUCTION PACIFIC INC 65,013MAINROAD LOWER MAINLAND CONTRACTING LTD 300,476MARATHON SURFACES INC 88,375MASSEY THEATRE SOCIETY 212,533MCELHANNEY CONSULTING SERVICES LTD 110,273MCMEDIA A/V SERVICES LTD 50,910

5 of 7



MCRAES ENVIRONMENTAL SERVICES LTD 314,777$ MD CHARLTON CO LTD 50,290MDT TECHNICAL SERVICES INC 59,961MEDICAL SERVICES PLAN 766,548MEDISYS MONTREAL 34,006MERLETTI CONSTRUCTION 1999 LTD 101,009METRO MOTORS LTD. 733,613METRO ROOFING REPAIRS AND MAINT LTD 71,787MICROSERVE 61,109MICROSOFT CORPORATION 169,758MINISTRY OF TRANSPORTATION AND INFRASTRU 110,250MNP LLP 57,750MODUS PLANNING, DESIGN & ENGAGEMENT INC. 41,295MOTT ELECTRIC GP 32,474MUSSON CATTELL MACKEY PARTNERSHIP 247,287N49 CHIEF LEARNING OFFICER 31,293NATIONAL TRUCK CENTRE INC DBA 49,617NEEL-CO BUILDERS (2014) LTD 88,216NET ZERO WASTE ABBOTSFORD INC. 83,940NETLINK COMPUTER INC 49,653NEW WEST VICTIM ASSISTANCE ASSOCIATION 45,000NUWEST CONTRACTING LTD 118,041O'CONNOR DODGE CHRYSLER JEEP 94,296OFFICE OF MCFARLANE BIGGAR 104,979OLYMPIC PROJECTS LTD 95,891OPEN TEXT CORP 87,926OPUS DAYTONKNIGHT CONSULTANTS LTD 97,949ORACLE CANADA ULC 139,998OVERHEAD DOOR CO 26,012OWEN BIRD LAW CORPORATION 52,971PACIFIC BLUE CROSS 1,735,615PANAGO ENTERPRISES LTD 93,428PCL CONSTRUCTORS WESTCOAST INC 450,969PD MCLAREN LTD 32,422PIVOTAL PROJECTS INCORPORATED 122,126PJS SYSTEMS INC 26,826POLO SECURITY SERVICES LTD 114,892PONTE BROS CONTRACTING LTD 214,908PRIMECORP 122,555PROACTIVE CONSTRUCTION LIMITED 334,460PROSCENIUM ARCHITECTURE AND INTERIORS 42,055PROTEC INSTALLATIONS GROUP 47,947PUBLIC LIBRARY INTERLINK 45,451PURCELL MECHANICAL LTD 34,981

6 of 7



PW TRENCHLESS CONSTRUCTION INC 1,518,204$ QUEEN'S EXECUTIVE DEVELOPMENT CENTRE 29,041RECEIVER GENERAL FOR CANADA 1,159,770RECEIVER GENERAL FOR CANADA (PAYROLL) 2,962,091RENGER, ROBERT 36,238RITEWAY TREE SERVICE LTD 50,624ROCKY MOUNTAIN PHOENIX 37,214ROGERS 25,285ROLLINS MACHINERY LTD 290,645ROPER GREYELL FORMERLY GREYELL MCPHAIL 68,406ROYAL PRINTERS LTD 34,983S AND C ELECTRIC CANADA LTD 109,552SANDPIPER CONTRACTING LTD 85,163SCOTIA BANK 60,392SHARP'S AUDIO VISUAL 45,016SHAW BUSINESS 47,040SIRSIDYNIX 54,923SNC-LAVALIN INC. 68,983SOFTCHOICE LP 196,355SOKIL EXPRESS LINES LTD 55,691SOURCE FLOOR & SPECIALTIES INC 38,933SPACE2PLACE DESIGN INC. 63,660STAPLES ADVANTAGE 70,505STAR ILLUMINATIONS 45,554STEELGUARD FENCE LTD 42,867STERLING FENCE CO LTD 68,182SUMAS REMEDIATION SERVICES INC. 103,884SUPERIOR CITY SERVICES LTD 123,014SUPERIOR PROPANE 44,335TARGA CONTRACTING LTD 265,572TECHNO MONKEY MEDIA 48,031TECHNOCARB EQUIPMENT (2004) LTD 54,414TELUS 133,174TENNANT SALES AND SERVICE COMPANY 63,205TERASPAN NETWORKS INC 36,395TERVITA CORPORATION 659,199TETRA TECH EBA INC 131,663TEXCAN 127,344THE TEMPEST DEVELOPMENT GROUP 100,816TIP TOP DRY CLEANING AND ALTERATION 47,966TOSHIBA BUSINESS SOLUTIONS 30,904TRUFFLES FINE FOODS 725,331TYBO CONTRACTING LTD 1,020,448TYPLAN CONSULTING LTD. 35,595

7 of 7



UMBRELA ENVIRONMENTAL SOLUTIONS 38,227$ UNDERHILL & UNDERHILL 48,534UNICORN SECURITY SERVICES INC 28,724UNION OF BC MUNICIPALITIES 41,060UNITED LIBRARY SERVICES INC. 65,112URBAN ARTS ARCHITECTURE 37,657UTC FIRE & SECURITY CANADA 33,449VALLEY GRAVEL SALES LTD 25,243VALLEY TRAFFIC SYSTEMS INC 69,423VANCOUVER INTERNATIONAL SCULPTURE BIENNALE 130,000VANE LAWN AND GARDEN SERVICES 1981 LTD 59,094WASTE MANAGEMENT OF CANADA CORPORATION 838,631WEB ENGINEERING LTD 186,056WEBIR AUTOMATION CONTROL SERIVCES LTD 57,331WESTVAC INDUSTRIAL LTD - BC 349,922WFR WHOLESALE FIRE & RESCUE LTD 862,700WHITEHOTS INC. 42,370WHITESPOT SERVICE LTD DBA MORREY NISSAN 27,991WIGGINS ADJUSTMENTS LTD 40,700WILLIS CANADA VANCOUVER 926,113WILLIS ENERGY SERVICES LTD 106,294WINVAN PAVING LTD 3,640,758WOOD WYANT INC 43,574WORKSAFE BC 1,145,750WORLEYPARSONS CANADA SERVICES LTD 32,651WSP CANADA INC 137,263XYLEM CANADA COMPANY 46,696YOUNG ANDERSON 714,993Total aggregate amount paid to suppliers exceeding $25,000 101,550,152$

Consolidated total paid to suppliers with aggregate of $25,000 or less 7,015,752$

Consolidated grants and contributions with aggregate exceeding $25,000 608,769$

Grand Total 109,174,673$


ATTACHMENT 7 Statement of Severance Agreements

NEW WESTJ\IllNSTER Human Resources

STATEMENT OF SEVERANCE AGREEMENTS

There was one severance agreement made between the Corporation of the City of

New Westminster and a non-unionized employee during the 2015 fiscal year

representing 4.4 months of compensation.

Doc #690255(v2)

ｾ＠ Joan Burgess Director of Human Resources

Human Resources Corporation of the City of New westminster

511 Royal i.venue, Ne•.1'. ＧＯ･ｳｴｭｩｮｾｴ･ｲＮ＠ BC ••:, l1H9

ＱＶＰｾＮＵＲＷＮＴＶＰＵ＠ F 604.527.4G19 E hr@ne ＱＮﾷｾｳｴ｣ｩｴｹＮ｣｡＠

www. n ewwestcity.ca

Documents

REPORT - New Westminster · NEW WESTMINSTER MANAGEMENT REPORT The consolidated financial statements contained in this Statement of Financial Information under the Financial Information