document

D I S T R I C T O F

District of Mission, British Columbia2008 Annual Report

(Includes Financial Statements for the year ended December 31, 2008)

2008 Annual Report - District of Mission

This document was prepared by:

District of MissionFinance Department

8645 Stave Lake StreetMission, B.C.

V2V 4L9

www.mission.ca

Photo Credits:

Photographs graciously providedby the various departments of the

District of Mission, Icebreakers Hockey Team,Mission Arts Council and the Mission City Record.

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Canadian Award for Financial Reporting to the District of Mission for its annual financial report for the fiscal year ended December 31, 2007.The Canadian Award for Financial Reporting program was established to encourage municipal governments throughout Canada to publish high quality financial reports and to provide peer recognition and technical guidance for officials preparing these reports.

In order to be awarded a Canadian Award for Financial Reporting, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding of financial reporting by municipal governments, and address user needs.

A Canadian Award for Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Canadian Award for Financial Reporting program requirements, and as such we are submitting it to the GFOA for consideration for the 2008 award.


2008 Annual ReportDistrict of Mission

British Columbia, CanadaFiscal Year Ended December 31, 2008

GFOA Award Recipient for Excellence in Financial Reporting

Prepared by:Finance Department

District of Mission8645 Stave Lake Street

Mission, B.C.Telephone: 604-820-3717

Fax: 604-826-1363www.mission.ca

2008 Annual Report - District of Mission2008 Annual Report - District of Mission

Community ProfileThe District of Mission, one of the faster growing communities in the province, is an urban community with a multi-cultured population of approximately 36,500 residents. Situated on a hillside located on the north bank of the mighty Fraser River, Mission still maintains its small town friendliness and charm.

Located within the expansive boundaries of Mission are many trailsof various physical levels and time durations for the hiking enthusists.

Many of Mission’s scenic backdrops have been featured in films, movie’s of the week, mini-series and a variety of television commercials. Mission is also becoming a favourite spot for Fishin’Canada to film sturgeon fishing episodes.

Mission, with Smokey the Bear in attendance, celebrated the 50th year anniversary of its Tree Farm Licence. Celebrations started off with a Community Tree Planting Day attended by approximately 100 people in Steelhead, continued at the Children’s Festival held at Heritage Park and alogger sport demo provided by forestry staff during the Canada Day celebrations. Final anniversary celebrations were held at the Celebration of Community event at Heritage Park, recognizing past and present employees.

Our community helped celebrate BC’s 150th Birthday when the MV Native paddlewheeler made an overnight stop as part of the BC 150 Gold Rush Paddlewheel event. As part of the CP Spirit of 150 Rail Tour, a vintage steam locomotive made a stop in Mission for a few hours to allow our citizens the opportunity to view historic displays and interact with the costumed performers.

Local hockey fans were elated as we welcomed our new junior hockey team, the Mission Icebreakers. Originally from Hope, the Icebreakers played their inaugural season in Mission in 2008. The Mayor was on-hand to “drop the puck” at the opening home game in Mission.

In addition to the special events noted above taking place during 2008, our annual calendar of events was full and includedMission Concert & Recital Society presentations, Mission Farmer’s Market (running from May through to September),Mission Raceway, Soap Box Derby, Fraser Valley Bald Eagle Festival and the ever popular Candlelight Parade to start off the Christmas season.

In addition, Fraser River Heritage Park was booked most of the spring and summer with the Easter Egg Hunt, Children’s Annual Festival, Old Car Sunday, Canada Day Celebrations, Twilight Concert Series running from June through to August and the Celebration of Community and Illuminaria Lantern Festival in September.

There are a variety of family-based events/activities taking place in Mission all year long. These activities have helped to build a desirable community to live and/or work in. With the West Coast Express train and expanded train bus services, commuting to and from Mission has been made even easier.

Sturgeon Fishing on the Fraser River

2008 Annual Report - District of Mission2008 Annual Report - District of Mission

Table of Contents

Introduction and OverviewMayor’s Message................................................................................................................... 1Chief Administrative Officer’s Message..................................................................................2Report from the Director of Finance ................................................................................. 3 - 4Mayor and Council ................................................................................................................. 5Organizational Chart ...............................................................................................................6Mission Statement and Service Standards ............................................................................72008 Objectives, Measures and Accomplishments........................................................ 8 - 102009 / 2010 Objectives and Measures ......................................................................... 11 -14Departmental Reports................................................................................................... 15 - 242008 Business Awards of Excellence and 2008 Community Service Award Winners ........25

Financial StatementsTable of Contents ..................................................................................................................26Auditors’ Report ....................................................................................................................27Consolidated Statement of Financial Position......................................................................28Consolidated Statement of Financial Activities ....................................................................29Consolidated Statement of Cash Flows ...............................................................................30Notes to the Consolidated Financial Statements ......................................................... 31 - 40Supplementary Financial Information........................................................................... 41 - 65District of Mission Development Corporation Financial Statements ............................ 66 - 71

Statistical InformationTable of Contents..................................................................................................................72Demographic Statistics .........................................................................................................73Building / Development Statistics .........................................................................................74Financial Statistics ......................................................................................................... 75 -78Property Taxation and Assessment Statistics ............................................................... 79 -802008 Permissive Tax Exemptions ....................................................................................... 81Miscellaneous Statistics........................................................................................................82Map .......................................................................................................................................83


Municipal Forest – 50th Year Anniversary Introduction and Overview


Mayor’s Message

As your Mayor and on behalf of your Council, I am

pleased to endorse and support this annual report which outlines the District’s financial results for 2008 and the accomplishments of council, staff, and the community in general over the past year.

In 2008, the Mission and Abbotsford Central

Metropolitan Area was recognized as the fastest growing area in British Columbia. Although this growth provided council with challenges, council remained focused and achieved most of its 2008 goals and objectives. These

goals and objectives included implementing planning processes aimed at establishing Mission as a complete community with abundant economic, social, recreational, cultural, heritage, environmental, public health and safety opportunities. I believe that these accomplishments have contributed tremendous value towards making Mission one of the most desirable communities in British Columbia, a community that we can all be proud to call home.

Looking into the future, council has again established goals and objectives for the next three

years. While the global economic situation is currently challenging, council continues to look forward with cautious optimism. Council’s three-year strategic priorities include continuing with comprehensive planning and implementation of the downtown and waterfront redevelopments, expanding economic development, improving health care services, providing for seniors’, youth, and cultural infrastructure, and establishing a long term vision for Mission.

I am confident that your council, working together with the entire community through

extensive consultative processes can positively move forward the above outlined priorities and keep Mission on the continued path of renewal and prosperity. It is the spirit of volunteerism that builds great communities and therefore I encourage you to get involved, even in a small way, to work towards a stronger and better Mission.

James AtebeMAYOR

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Chief Administrative Officer’s Message

This annual report contains a summary of the various departmental activities for 2008, and a progress report on council’s goals and objectives. The District of Mission completed a number of its goals in 2008 and progressed on others.

A new official community plan which will lay the framework for development over the next five to ten years in Mission was adopted in early 2008. Work also progressed on a number of general planningareas, including a major environmental constraint study for the waterfront area, completion of the public hearings and bylaw adoptions for the Southwest Mission Phase One Development and preparatorywork for the Spirit Squares project to be located on Harbour Avenue.

In relation to environmental efforts, the District of Mission adopted, in principle, an environmental charter in 2008. There are plans to implement the charter in 2009, with designated budget funds.

In the area of social development, the District has continued to work on implementation of the social development plan. After being in operation for three years, Mission Restorative Resolutions was given approval from the Ministry of Attorney General’s Criminal Justice Branch to receive referrals from Crown Counsel.

The District continued to pursue economic development activities, to ensure continued economic prosperity, by preparing an employment land strategy, by promoting the existing Silverdale Industrial Park and by planning initiatives in the downtown and waterfront areas.

The forestry department, in conjunction with economic development staff, undertook a feasibility study to examine the potential of creating a managed recreation area along the west side of Stave Lake. 2008 also marked the 50th year for our municipal forest and various events were held to commemorate this anniversary.

Public safety efforts saw the RCMP undertake an aggressive and successful campaign against illegal drug operations in the community. A public safety inspection team was also established to address life safety activities within residential areas.

Mission Fire Rescue enhanced its radio communications by creating an emergency channel that allows for communication with BC Ambulance and police. Five tactical channels were also added to allow Mission the same channels as all other departments dispatched by the Fraser Valley regional fire dispatch.

In looking forward to 2009, council has established a three-year strategic plan, to guide their major priorities. Council and staff will be focused on achieving this plan over the next three years. I am proud to represent all of the staff that serve the residents of Mission and I know that each and every staff member of the District of Mission works very hard to ensure that the high quality of life that Mission residents’ enjoy is maintained.

Glen Robertson, CAO

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Report from the Director of FinanceJune 12, 2009

Your Worship and Members of Council:

I am pleased to present the District of Mission’s 2008 Annual Report, which includes an organizational overview as well as statistical and financial information (includes the District’s audited 2008 financial statements). The District of Mission Development Corporation’s financial position and results are a part of the District’s overall consolidated financial statements as presented. Separate Development Corporation financial statements are also provided.

The 2008 financial statements have been prepared by District staff pursuant to section 167 of the Community Charter and are the responsibility of management. Management’s responsibilities also include maintaining a system of internal controls for financial statement reliability purposes and for the protection of the District’s assets. The financial statements have been prepared in accordance with generally accepted accounting principles for local governments, as established by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants.

BDO Dunwoody LLP, the District’s independent external auditors, have examined the District’s financial statements in accordance with generally accepted auditing standards and in their opinion, as expressed in the enclosed audit reports, the District’s financial statements present fairly the financial position of the District and the results of its operations.

Financial Results and PositionThe District’s accumulated General Operating Fund surplus increased by $273,966 in 2008. This increase was the net result of a surplus of $308,109 and approved surplus spending of $34,143.The 2008 surplus is generally attributable to higher than anticipated interest earnings on investments, recovery of staff costs from an insurance claim and salary/benefit savings from vacant positions in various departments. The District’s accumulated General Operating Fund surplus as at December 31, 2008, was $2,407,159. Water Operating Fund and Sewer Operating Fund accumulated surpluses were unchanged from the previous fiscal year, and as at December 31, 2008, were at $830,048 and $697,701, respectively.

A loss of $195,020 was incurred in forestry operations in 2008 as a result of deteriorated market conditions which resulted in lower logging volumes, lower prices and unsold inventory. This loss was absorbed by the Municipal Forestry Reserve, leaving the Reserve balance at $754,800 (takes into account the 2008 loss) as at December 31, 2008. The Municipal Forestry Reserve is in place to safeguard against downward cycles in the forest industry.

The District’s overall accumulated operating surplus/reserve account balances increased by $1,630,131 in 2008, to $10,900,331 as at December 31, 2008. Statutory reserve fund balances increased by $2,725,533 to $15,760,118 at the end of 2008, while restricted revenue (development cost charges and the neighbourhood parkland reserve fund) balances increased by $1,654,324 to $7,235,682 at the end of 2008.

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The District currently has about $21.1 million of outstanding external debt, which is down from the $22.5 million total at the end of 2007. Approximately $4.5 million or 21% of this debt is related to the regional water and sewer systems. The District will aim to take advantage of early debt payout opportunities in the future, to the extent that reserve levels allow for and as has been done in the past, to reduce its overall debt levels.

Regional UtilitiesThe District of Mission and the City of Abbotsford, as joint owners of the regional water and sewer utility systems, are in the process of completing comprehensive, long-term regional water and sewer master plans. The financial implications of these master plans will have to be assessed once they are completed. Indications are that the systems will require significantly more capital investment over the coming years to address growth and infrastructure renewal. The District of Mission has adopted a strategy to prepare for this impact, including incremental annual increases in utility rates, increased development cost charges, the use of gas tax grant funds for priority projects, the use of internal borrowing where possible and external borrowing if needed.

DevelopmentThe District of Mission, like many other communities in British Columbia, is experiencing a downturn in development activity and related revenues. The District has taken steps to bridge this downturn in 2009 by utilizing 2008 development revenues. A similar strategy is in place for 2010. Should the downturn perpetuate into 2011, the District will have to look at other measures to offset the loss of development revenues.

Infrastructure Renewal The new tangible capital asset reporting initiative will highlight, for all local governments, the age and value of important infrastructure (roads, buildings, water and sewer systems, etc.) and the fact that in most cases insufficient funds are being set aside for infrastructure renewal/replacement. Most local governments do not have the capacity to raise user rates and property taxes to fully fund infrastructure renewal and to address this infrastructure deficit. Local governments are in dire need of assistance from senior levels of government to address this problem including other legislated sources of revenue and easily accessible, unconditional grants.

Ken Bjorgaard, MBA, CGADirector of Finance

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Mayor and Council2008 - 2011

Mission’s Mayor and council were each elected for a three-year term in the municipal election that was held in November of 2008. The Mayor chairs the regular meetings of council (three meetings per month), and the public is encouraged to attend. Each council member is appointed to a number of boards and external committees, select and standing committees, commissions and task forces, such as:

Abbotsford/Mission Water & Sewer Commission; Mission/Abbotsford Transit Committee; Communities in Bloom Committee; Downtown Mission Business Association; Fraser Valley Regional District (FVRD) Board of Directors, and Hospital Board of Directors, and Fraser Valley Treaty Advisory Committee and Regional Library Board; Lifetime Learning Centre Society; Mission Association for Senior Housing; Mission Arts Council Board of Directors; Mission District Historical Society; Mission Community Foundation; Mission Community Health Planning Study Steering Committee; Mission Heritage Association; Mission Regional Chamber of Commerce; Downtown Coalition; Economic Development Select Committee; Municipal Grants Committee; Traffic Safety Select Committee; Social Development Commission; Mission Community Heritage Commission; Cultural Resources Commission; and the Downtown Mission Revitalization Task Force.

Councillor Mike Scudder; Councillor Danny Plecas; Councillor Paul Horn; Chief Administrative Officer, Glen Robertson; Councillor Terry Gidda; (back row l to r)Councillor Jenny Stevens; Mayor James Atebe; Councillor Heather Stewart (front row l to r)

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Mayor and Council

Chief Administrative

OfficerGlen Robertson

Director of Corporate

AdministrationDennis Clark

Director of Finance

Ken Bjorgaard

Director of PlanningSharon

Director of Engineering & Public WorksRick Bomhof

Fire ChiefFrank Ryan

Director of Parks, Recreation &

CultureRay Herman

RCMP InspectorPat Walsh

Director of Forest Management

Kim Allan

District of Mission Organizational Chartas at December 31, 2008

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Mission Statement

Our purpose is to build a safe and healthy community abundant in economic, cultural and recreational opportunities.

Our Service StandardsThe District:

Welcomes youPuts you firstListensMakes it easy for you to do business with usDoes it right the first timeAre accountableKeeps you informedAppreciates your input


Mission Statement

Our purpose is to build a safe and healthy community abundant in economic, cultural and recreational opportunities.

Our Service StandardsThe District:

Welcomes youPuts you firstListensMakes it easy for you to do business with usDoes it right the first timeAre accountableKeeps you informedAppreciates your input

Our Service Standards

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2008 Objectives, Measures and Accomplishments

Objectives Measures Update/Accomplishments

WATERFRONTDevelop a long-term, comprehensive, multi-use development plan for the waterfront with maximum community involvement so that it reflects the vision and aspirations of the community.

Completion of Spirit Squares waterfront project.Success of 2008 waterfront planning grant results.Begin the technical background studies.

Project design initiated; project set for completion in October of 2009.

Planning grants were not awarded.

First major technical background study well underway with completion set for May 2009.

OFFICIAL COMMUNITY PLANTo adopt and implement a revised Official Community Plan (OCP) that reflects the aspirations of the community.

OCP adopted.Zoning Bylaw will be amended to comply with the OCP.

OCP adopted July 2008.Work on new Zoning Bylaw began.Zoning bylaw to be presented to council in June of 2009.

Create a means for residents and neighbourhood associations to undertake neighbourhood planning.

Adoption of neighbourhood planning policy by municipal council as part of the OCP.

This project has been deferred until 2009.

CRIME REDUCTIONAdopt, implement and review the three-year strategic policing plan with the following five priorities:

Youth involvement in crime;Public disorder;Property crimes;Traffic safety; and,Drug activity associated with organized crime.

A further reduction of 2007 crime statistics.

Resourcing of the strategic plan has been scaled back to match population growth.Detachment awarded the 2008 Youth Mentorship award by Chamber of Commerce.87 cannabis grow-ops interdicted; $40 million of product seized and 75 persons charged.Latest official government statistics for year end 2007 show an overall crime reduction of 15.7% compared to 10-year average and 9.6% reduction from previous year.

Review the Crystal Meth Task Force recommendations and identify priorities and secure funding for treatment/ detox facilities.

Successful implementation of the education strategy that arose from the Task Force. Development of an action plan to seek funding from senior government for a treatment/detox facility.

Council has expressed support in general for facilities but has not undertaken a specific funding request.

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2008 Objectives, Measures and Accomplishments (cont’d)


ENVIRONMENTCreate an Environmental Charter so that all residents and businesses understand and practice what is expected of them in regards to the District’s environmental policies, regulations and practices.

Final adoption by council of the Environmental Charter and the beginning of implementation.

A draft Environmental Charter was adopted in April of 2008. At that time, council requested a few changes. Anupdated Environmental Charter will be brought back in 2009 for final adoption. Funding to implement the Charter wasincluded in the 2009 budget.

The District to take leadership in demonstrating exemplary environmental practice within all its policies and operations.

Adoption of the Environmental Charter and subsequent policy implementation to reach the goal of the District of Mission demonstrating exemplary environmental practices.

Various initiatives (i.e. banning disposal of recycling material and a composting pilot program at the landfill; improved sprinkling restrictions and a rain barrel program), have been endorsed by council to implement the philosophy of the Charter.

SOCIAL DEVELOPMENTTo continue to implement the arts and cultural strategy by reviewing and identifying specific actions which need to be addressed.

Implementation of the strategy by the newly created Cultural Resources Commission.

Cultural Resources Commission meetings are ongoing to implement the strategy.

To develop a social develop-ment strategy for Mission that describes the priority action areas related to the social well-being of residents and outlines where the various agencies and jurisdictions will partner together to support, advocate for and/or deliver specific community services or initiatives.

Implementation of the social development plan and substantial progress of the ten sub-committees to be formed in 2008.

Work has been ongoing throughout 2008 at both the commission and sub-committee level. Numerous sub-committees are nearing completion of their objectives.

To increase recognition of and support for community involvement and volunteerism in Mission.

Implementation of the community involvement and volunteerism strategy.

Project has been deferred to 2009.

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2008 Objectives, Measures and Accomplishments (cont’d)


SILVERDALE NEIGHBOURHOODEnsure compliance and community awareness of the Silverdale Urban Residential Neighbourhood Planning Terms of Reference for any new development in SouthwestMission.

Completion of the NeighbourhoodOne plan and consideration of the first rezoning applications for Neighbourhood One.

Neighbourhood One plan and zoning bylaw adopted in March 2009.

ECONOMIC DEVELOPMENT/EMPLOYMENT OPPORTUNITIESTo facilitate the sale of 85% of the properties within the new industrial park.

85% target achieved and 50% building permits issued.

80% of land is sold and two buildingsconstructed.

To increase the amount of designated OCP employment and industrial property to meet future needs.

Ensure sufficient designated employment/industrial land to meet employment needs as determined by the employment land strategy.

Employment lands study started -completion expected by May of 2009.

To attract and retain commercial businesses.

Documented retention and attraction statistics.

Ongoing actions were undertaken by Economic Development Officerthroughout 2008 to both attract and retain businesses.

Expand post-secondary opportunities in Mission by:

Partnering with the University of the Fraser Valley (UFV) or other post-secondary organizations and the School District to develop a new university /college campus and expanded programming.Expand post-secondary programming by attracting more private educational opportunities.

Commitment from the University of the Fraser Valley (UFV) to Mission for short and long-term.

Increase in post-secondary programming.

Discussion ongoing to increase UFVspresence in Mission.

Economic Development sub-committee completed a study on expansion of post-secondary programming.

To develop strategies and identify actions to improve the vitality and attractiveness of the Mission downtown.

More inclusive vibrant downtown area.

Downtown Coalition and Downtown Task Force have continued work to improve the vitality of downtown.

To continue to support the implementation of Mission’s economic development strategy.

Strategy fully implemented. Original 2003 strategy has been largely implemented. Council will be creating a revised strategy in 2009.

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2009 / 2010 Objectives and Measures

Objectives Measures

“To develop a realistic, coordinated, long-term plan for the Downtown and Waterfront

downtown / waterfront area.”

To have a plan developed, which includes an agreement with Canadian Pacific Railway that provides for a physical linkage between the downtown and the waterfront.

Overall Objective:Work has begun on the plan and a draft strategy to be in place by the end of 2010.

Downtown Objectives:

To have a significant project break ground (e.g. Town Square) by the end of 2011.

Draft strategy for a project to be in place by the end of 2010.

To have an effective working relationship between the District, residents, community organizations and businesses in the downtown area.

Evidence of new initiative to improve and to foster a positive working relationship.

To have a coordinated action plan developed and agreed to by organizations for the downtown area that would include specific timelines and strategiesfor:

Improving the physical appearance of downtown (e.g. paving, transit exchange, murals, etc.)Improving the security of the areaBecoming more pedestrian friendlyOther improvements as identified

Development of a specific action plan by September 2010.

Waterfront Objectives:

To have a realistic waterfront concept plan developed, which includes a specific physical project by 2012 and that all necessary agencies and government approvals (e.g. DFO) be finalized for the overall plan.

Draft strategy for a concept plan to be in place by the end of 2010.

To have investors/developers inspired and investing in the area based on the plan.

Initiation of discussion between council and investors.

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2009 / 2010 Objectives and Measures (cont’d)

Objectives Measures

“To improve the overall health and healthcare in Mission.”Health Care Capital Planning

To collaboratively create, adopt and implement a plan with Fraser Health Authority which results in improvements to Mission Health determinates.

Specific Objectives:Plan approval by District of Mission and Fraser Health Authority by September 2009.

To implement a plan that provides specific benefits to Mission residents through initiatives that can be acted upon with the resources and policies of the District of Mission.

Detailed implementation plans underway by September 2009.Specific planned projects underway bySeptember 2010.

“To provide for cultural infrastructure needs in Mission, including physical space for cultural, seniors’ and youth facilities.”

Cultural Infrastructure

To establish principles that will guide the provision and use of cultural services.

Specific Objectives:

Principles established by September 2009.

To undertake a space and needs assessment for the various cultural, youth and seniors’ groups in Mission.

Assessment completed by February 2010.

To provide the most appropriate space in either existing facilities or new multi-use space (if necessary) based on the principles and the space and needs assessment.

Development of a plan to address space and needs assessment by May 2010.

To utilize electronic technology to inform the general public of community events, including initiatives like creating a Hall of Excellence.

Use of new technology implemented by March 2010.

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Objectives Measures

Economic Development and

“To enhance overall economic health in Mission and increase the knowledge and skills of individuals so they can enter or re-enter the labour market.”

Post-Secondary Education

To review and if necessary revise the existing economic development structure so that it reflects Council’s immediate and long-term economic strategy for Mission.

Specific Objectives:

Council agreement on economic development operating model.

To review and if necessary revise the current Economic and Employment Development Strategy. This includes addressing the following questions:

How we diversify our tax base and increase our tax base in terms of industrial and commercial use?How we reduce the net outflow of people going to work outside of Mission?How we attract new business and investment?How we provide clarity on protecting our remaining ALR lands?How do we create sustainable economic development?

Existing strategy reviewed by Council and new strategy in place by October 2009 addressing each of the topics noted in the objectives.

To expand post-secondary programming by:

Increasing the number of post-secondary graduates from MissionBroadening our post-secondary campus opportunitiesExamining our “Endowment Lands” relationship to the post-secondary goalConsidering the Economic Development sub-committee’s report

Number of graduates increased from 2009.

Larger post secondary campus in planning stages by September 2010.Post-secondary endowment land granted by province by September 2010.Implementation of Economic Development subcommittee’s report by October 2010.

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Objectives Measures

“To create a long-term sustainable vision for Mission that is inspiring and supported by the community. This vision will describe the future identity of the community, its unique

strengths and opportunities and the core values that will guide future decisions.”

Long-Term Sustainable Vision

To examine other vision statement examples and decide how the vision will be developed in consultation with the community, with specific timelines and resources.

Specific Objectives:Draft strategy for a vision statement to be in place by the end of 2010.

To engage the public in the development of the long-term sustainable vision.

Public contributes towards and positively supports the vision statement.

Mission~Oyama House Post ProjectMission ~ Oyama “Joined together in Spirit”

In 1996 Oyama became Mission’s Sister City.

The Mission House Post and Oyama House Post were carved by four

Aboriginal Artists.

While in Oyama, to carve the Oyama House Post, original AINU carvers of Japan taught their traditional carving

techniques to our carvers.

Both the Mission House Post and the Oyama House Post were created

from one log donated from the Municipal Tree Farm.

The Mission House Post was presented during the Fraser Valley Bald Eagle Festival in November,

and resides at the Chamber of Commerce grounds.

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CORPORATE ADMINISTRATION The corporate administration department includes general government administration, human resources services, information technology services, inspection services and the social development program.

Specific departmental duties include: managing corporate legal issues, organizing and conducting local elections, the preparation and safekeeping of all council and committee meeting agendas and minutes, preparing bylaws, initiating correspondence related to council business, managing and coordinating the records management function, administering the sale and purchase of municipal property and property leases and coordinating the risk management program. The department assists the general public by providing information on bylaws, agendas, meetings and other council activities.

The administration section of the department acts as the administrative arm of council, and is responsible for overseeing all of the District’s various operations in accordance with council policies and procedures, and ensures that various council decisions and directives are completed.

The human resources function is responsible for all levels of staff recruitment, administration of the District’s occupational health and safety program, labour relations matters, development and management of corporate training, and managing employee development programs.

The information services section is responsible for the day-to-day administration and operation of the District’s computer and telephone systems. Primary activities include ensuring network functionality, providing corporate data recovery and security services, as well as hosting the District’s website. Information services manages and supports numerous other computer applications including the District’s financial systems, recreation programs, online applications and Geographic Information System mapping systems.

The inspection services section administers and enforces the various regulatory bylaws of the municipality, ensures buildings follow the BC Building Code, is responsible for the Mission Animal Control Services, and issuing business licenses. The department also proactively identifies secondary residential suites so that additional utility fees can be charged, thereby ensuring that utility users are treated more consistently and fairly.

The department administers the District’s social development function through a social development committee established by council, who is charged with developing and implementing the District’s social development plan. The social development director also administers the District’s successful restorative resolutions program. The program is based on the principles of restorative justice, and offers an alternative process to resolve disputes. This program, which isfree and available to the entire community, is delivered by highly trained volunteer facilitators.

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CORPORATE ADMINISTRATION (cont’d)

MAJOR INITIATIVES OR PROJECTS

Assisted council with implementation of its strategic planning initiatives.Monitored the treaty negotiation process to protect local District of Mission interests.Assisted with implementation of the planning process for the waterfront area.Completed implementation of new human resources / payroll integrated system.Completed enhancements to payroll/human resources system as well as MAIS security upgrades and modifications to the tax notification system. Expanded and enhanced our network security infrastructure.Assisted with nine successful grant applications which equate to approximately $5.4 million in grants received in 2008.Implemented new call-tracking help desk software to ensure all requests for assistance are followed through on.Assisted engineering and public works in the acquisition and implementation of a new Geographic Information System (GIS).Mission’s restorative resolutions (MRR) received approval from the Ministry of Attorney General’s Criminal Justice Branch to receive referrals from Crown Counsel.MRR’s core training program graduated 13 volunteers in June of 2008.

A screen from the GIS showing water and sewer lines in the downtown area of Mission.

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FINANCE DEPARTMENT

The finance department is responsible for overall financial administration of the District of Mission. The department provides stewardship over the District’s financial resources and it supports other departments in the provision of various services to the citizens of Mission.

Specific responsibilities of the department include: administration of the District’s investment portfolio, tax rate recommendations, processing and collection of property taxes, utility billingsand other receivables, maintenance of property records, internal and external financial reporting, payroll and general accounting, procurement and payment of goods and/or services, operation of central stores, and short and long-term operational and capital financial planning.

As most issues and decisions within local government have financial ramifications, the department is intricately involved, on a daily basis, with assessing the financial impact of various alternate courses of action and with supporting the District’s general decision-making and service delivery processes.

MAJOR INITIATIVES OR PROJECTSParticipated in negotiating terms of 20-year phased development agreement, including amenities to be provided by developer, for major Silverdale Neighbourhood #1 development.

Participated in planning process for Southwest Mission (Silverdale Neighbourhood #1)development including public hearing participation.

Researched and reported on community amenity practices in the province of BC, and assisted in developing proposed community amenity approach for Mission, including list of potential projects.

Participated in negotiating and drafting of servicing agreement with First Nation Band.

Led major tangible capital asset reporting and valuation process.

Participated in waterfront planning process.

Completed a comprehensive review of all stocked items in central stores and implemented ongoing cyclical inventory counting process, in place of one-time per year physical count, to ensure stock on hand is relevant and up to date. Utilized BC Auction web-based auction site to maximize net proceeds from the sale of surplus goods.

Participated in implementation of human resources / payroll integrated system.

Completed modifications to the tax certificate system.

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PARKS, RECREATION and CULTURE DEPARTMENT

The parks, recreation and culture department ensures that recreation, sport, fitness, arts and culture activities, and parks, are available for the personal, social, and environmental well-being of all Mission residents.

An extensive array of lessons, public sessions and programs are offered to residents of all ages at various locations throughout the municipality. Leisure Guides listing these programs are published seasonally and distributed to all Mission homes.

The department maintains the trails and parks, which include both active and passive spaces that vary in size. Mission Rotary Sports Park is a hub of outdoor sporting activity, while the Fraser River Heritage Park is a favourite location for outdoor festivals and concerts.

The department is also responsible for maintaining all municipally owned buildings and grounds, and for the management and operation of the Hatzic Cemetery.


Hosted BC Hockey Male U17 BC Cup in partnership with Mission Minor Hockey Association.

Completed review of Cultural Master Plan. A Cultural Resources Commission was established.

Supported the hosting of five provincial championships in softball, ball hockey, and field lacrosse.

Submitted a successful bid to host the 2014 BC Winter Games.

Supported a number of annual events such as Canada Day, Celebration of Community, Volunteer Appreciation Awards, Swim Meet and various tournaments.

Supported the Communities in Bloom Committee as they achieved “Five out of Five Blooms” for the first time, became the recipient of the Provincial award for “Heritage Conservation”.

Supported the Mission Icebreakers Jr. B. Hockey Club in their inaugural season in Mission.

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ENGINEERING & PUBLIC WORKS DEPARTMENTThe engineering department includes public works and environmental services. Specific departmental duties include subdivision infrastructure, soil removal and deposit, transit and traffic, capital works projects and infrastructure planning.

The public works’ section is responsible for drainage and diking, water and sewer utilities, municipal equipment and road maintenance. Environmental services section is responsible for waste and environmental management, drafting and implementation the Environmental Charter.

MAJOR INITIATIVES OR PROJECTSDrafted Environmental Charter (adopted by council in April of 2008),which included initiatives such as:- low flow toilet reimbursement program- improved sprinkling restrictions - rain barrel program

Implemented landfill (Minnie’s Pit) diversion strategies including:- Composting pilot project started- Banning the disposal of recyclable materials - Potential Salvage

Worked with BC Transit to expand the Cedar Valley transit route.

Applied non-slip surface to four hills / highway approaches in the downtown corearea.

Installed audible pedestrian signals at 11th Avenue and Stave Lake Street.

Reconfiguring the intersection at 7th and Cedar.

Completed the Sanitary Sewer System River Crossing Study.

Oversaw the construction of 2.4 km of new roadway and 2.9 km of new sidewalks.

Reconstructed 1 km of roadway at three different locations amounting to $1 million in repairs.

Expanded the equipment shed to provide additional out-of-the-weather storage and security for Municipal equipment and tools.

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PLANNING DEPARTMENT

The planning department is responsible, in concert with District of Mission council, for the land use planning aspects of growth and development within Mission through the processing of land development applications, and varied short and long range land use planning initiatives including neighbourhood planning and policy updating.

The department also administrates the municipality’s Official Community Plan (OCP) and Zoning bylaws, as it reviews land development proposals, and makes professional recommendations to council on specific development proposals.


Completed Request for Proposal process for the design of the Spirit Square (SpiritSquare is to be constructed by October of 2009).Completed Request for Proposal for Phase 1 of the Technical Background Studies for the waterfront planning.Led new Official Community Plan (OCP) process (adopted by council in July).Reviewed the Zoning Bylaw with the goal of forwarding a new Zoning Bylaw to council for consideration in 2009.Received and processed a total of 77 varied land use applications including rezonings, subdivisions, development permits and development inquiries (down from 89applications the previous year).Developed a ‘Site Assessment policy’ for council to consider that requires the following site constraints to be assessed and addressed prior to determining a lot layout for subdivision: - Rationalize lot grading and tree retention objectives;- Survey environmentally sensitive areas

associated with watercourses; and- Identifying other on-site constraints.Developed a Floodplain Bylaw to manage development in the floodplains.Identified hazard areas associated with steep slopes, slope stability and floodplains and develop Development Permit area guidelines.Formalized the current process for implementing streamside protection regulations with the Department of Fisheries and Ocean (DFO).

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Mayor Atebe with “Stone Cold” Steve Austin while he was in town filming his new movie titled “Damage”.

ECONOMIC DEVELOPMENTThe District of Mission economic development office was created in July of 2003. The office oversees and coordinateseconomic development and tourism and film activities in the District of Mission.

Staff activities are guided by the District of Mission economic development select committee, an advisory body to Council. The committee consists of community representation from the following sectors / organizations:

- Education - Manufacturing- Tourism - Community at Large- Commercial/Retail - Downtown Business Association- Community Development Agencies - Mission Regional Chamber of

Commerce

MAJOR INITIATIVES OR PROJECTSFacilitated the sale and development of industrial buildings in the Silver Creek Industrial Park,and elsewhere in Mission.Partnered in the award winning Circle Farm Tour program.Sponsored the Mission Visitor Guide.Advertised Mission in the Vancouver Coast & Mountain Travel Experience Guide, Fishin’Canada and the Western Investor.Served 110 business clients.Promoted Mission at a variety of industry Trade Shows, (Outdoor Adventure Show and the Hotel Investment Show).Continued with the implementation of the Mission economic development strategy.

Mission Economic Development34033 Lougheed HighwayMission, BC V2V 5X8Tel: (604) 820-3789 Fax (604) [email protected] www.mission.ca/edc

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FIRE/RESCUE SERVICE DEPARTMENT

Our Mission StatementTo provide service to the community by protecting life, property and environment, through prevention, public education and emergency response, with well maintained equipment and highly trained dedicated personnel.

The Mission Fire/Rescue Service department is responsible for the protection of lives and property within the community, from the perils of fire and other emergencies. Specifically, the service is responsible for the safe and efficient response to emergencies like: structural fires, dangerous goods (awareness level), motor vehicle accidents requiring the jaws-of-life, medical aid (at the request of ambulance services), rescue, forest and bush fires and other emergencies. Theservice is also responsible for fire investigations, fire prevention inspections and public fire education.

The staffing of the Fire department consists of a career Fire Chief, two Assistant Fire Chiefs, a Fire Prevention Officer, a Fire Inspector and one full-time and one part-time administrative clerk. These positions work out of the main office located at Fire Station No. 1 (33330 Seventh Avenue). The remainder of the Fire/Rescue Service department consists of approximately 80 volunteer paid on-call staff, working out of three fire stations. The Fire department operates five engines, three tankers, a 100’ aerial ladder, and a rescue vehicle.

MAJOR INITIATIVES OR PROJECTSOrganized the annual Fire and Life Safety Fair which 2,500 citizens attended.Hired an Assistant Fire Chief – Training / Fire Prevention.Developed action plans based on a master plan for the Mission Fire and Rescue Service, as approved by council.Increased public fire safety awareness through various media.Had three fire fighters complete the Company Officer Training program.Conducted a 120 hour recruit training program for Fire stations no. 1, 2, and 3. Trained 12 new recruits in 2008.Completed the first National Fire Protection Association vehicle operators courseRecognized Captain Ken Lissimore Jr. for his 40 years of dedicated service.

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The Community Policing Access Centre on First Avenue was renamed the Crime Prevention Office

The overall service delivery model of the RCMP is community policing with the goal of ensuring safe homes and communities. Mission detachment houses 49full-time RCMP members plus 6 full-time RCMP members provincially funded, to assist with policing the Regional District. Mission belongs to the Lower Mainland Regional integrated teams for emergency response and homicide investigations.This represents the equivalent of 3.5 members, however, Mission has access to the entire team complement should a situation arise.


A Crime Free Multi-Housing program was developed and implemented within three apartment buildings with the intent of reducing incidence of crime and lowering fear.Security Assessments – a new crime prevention program, implemented by the crime prevention coordinator, was designed and established through auxiliary constables who have been trained to provide free security assessments for local homes and businesses.Detachment personnel were presented with the 2008 Youth Mentorship Award by the Regional Chamber of Commerce for the ongoing work in support of local youth.Grow Operations – through the use of a dedicated coordinator, members executed search warrants and shut down 87 criminal enterprises resulting in charges against 75 individuals. This translates into the seizure of in excess of $40 million worth of illicit drugs. This represents a significant increase over 2007.

MISSION DETACHMENT

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FORESTRY DEPARTMENTThe forestry department manages Mission Tree Farm Licence (TFL) 26, also known as the Mission Municipal Forest, located generally in the northern part of the District of Mission. The managed forest area is approximately 10,000 hectares, of which about 12% is municipally owned and 88% is provincial crown land. The forest is managed on a sustained harvest basis which is currently about 45,000 cubic metres per year. Management activities recognize the many forest values such as: timber, wildlife, water, soils, fish, landscape aesthetics, recreation, education, and biodiversity.

Major forestry programs included: harvesting, tree planting, fertilization, plantation brushing, forest fire prevention, educational school tours and trail maintenance and construction. Information on our forestry recreation trails can be obtained by contacting the forestry department at 604-820-3762 or by visiting our website at www.mission.ca under Business and Forestry Operations.

MAJOR INITIATIVES OR PROJECTSMaintained certification in the BC Forest Safety Council’s SAFE companies SEBASE program.Maintained ISO 14001 certification - an independent standard recognized worldwide which helps with environmental and continuous improvement considerations.Scheduled and carried out activities for the 50th year anniversary of Mission Tree Farm Licence.In regard to maintaining a continuously sustainable forest, planted 74,830 seedlings and 52.4 hectares of brushing.Opened a new hiking trail, Doreen’s Trail at Pike’s pond, located at the end of Johnson Road, which is an easy 2.2 km return hike.Continued to work with A-Zone Beat Patrol Officer to minimize social disorder andcriminal behaviour in the Stave Lake area. Initiated discussion with the Ministry of Forests and Ministry of Tourism, Culture and Arts on the feasibility of developing campsites in the west Stave area. Commissioned a consultant to carry out an analysis of recreational development opportunities.Started construction of a trail on the west side of Hoover Lake.

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Mission Regional Chamber of Commerce2008 Business Excellence Awards Winners

Customer Service of Excellence AwardEnvision Credit Union

Entrepreneurial Excellence AwardDragonaire / Cimtex Industries

Eco-Star AwardBellbrook Nursery

The Design AwardDowntown Revitalization Task Force

Youth Mentorship AwardMission RCMP

Young Entrepreneur of the Year AwardBrett Stenner and Kyle McIntosh, Valley Toys

Business of the Year AwardFraser Valley Building Supplies

Business Leader of the YearCarlo Billinger

District of Mission 2008 Community Service Award Winners

Community Service AwardMal Wood, Flo Erskine, Heidi Smith and Fermino “Scotty” Scodellaro

Against the Odds Achievement AwardBobby Brar, Tony Carter and Russell Pattison

Lifetime Achievement AwardMission Association for Community Living and Tom O’Malley

Sports Volunteer of the YearShannon and John Pederson, Shirley Olson and Bick and Brenda Benedict

Arts & Culture AwardBill McAuley

Special Recognition AwardMission Hospice Volunteers, The Pentones and the

Neighbourhood Planning Advisory Committee

Citizen of the YearEric LeBlanc

Freeman of the City AwardJoan MacLatchy, Ron Taylor, and Sharon Syrette

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Municipal Forest – 50th Year Anniversary Financial Statements


Table of ContentsFinancial Statements

District of Mission Financial Statements Auditors’ Report ......................................................................................................... 27

Consolidated Statement of Financial Position............................................................. 28Consolidated Statement of Financial Activities ........................................................... 29Consolidated Statement of Cash Flows...................................................................... 30Notes to the Consolidated Financial Statements .................................................31 - 40

Supplementary Financial Information Schedules: 1) Statement of Financial Position – by Fund ............................41 - 42

2) Statement of Financial Activities – by Fund...........................43 - 443) Restricted Revenues.................................................................... 464) Reserve Accounts.................................................................47 - 485) Reserve Funds......................................................................49 - 506) Equity, Capital Assets .................................................................. 527) Consolidated Revenues ........................................................53 - 548) Consolidated Expenditures - by Function .............................55 - 569) Statement of Financial Activities – by Segment.....................57 - 60

10) Long-Term Debt....................................................................61 - 6211) Internal Debt/Transfers .........................................................63 - 6412) Cemetery Perpetual Care Trust Fund........................................... 65

District of Mission Development Corporation Financial Statements Auditors’ Report to the Board ..................................................................................... 66

Balance Sheet............................................................................................................ 67Statement of Operations ............................................................................................ 68Statement of Cash Flows ........................................................................................... 69Notes to the Financial Statements.......................................................................70 - 71

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2008 Annual Report - District of Mission��

To be read in conjunction with the Notes to the Consolidated Financial Statements2008 Annual Report - District of Mission


2008 Annual Report - District of Mission 28

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2008 Annual Report - District of Mission30

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Notes to the Consolidated Financial Statementsfor the year ended December 31, 2008


General

The notes and schedules to the Consolidated Financial Statements are an integral part of thestatements. They provide detailed information and explain the significant accounting and reportingprinciples that form the basis for these statements. The notes and schedules also provideimportant supplementary information and explanations, which cannot be conveniently integratedinto the Consolidated Financial Statements.

The principal activities of the District of Mission (the District) include the provision of localgovernment services to residents and businesses. The Community Charter of British Columbiarequires revenue and expenditure to be in accordance with the five-year financial plan adoptedannually by Council. The budget for each year of the plan must be balanced so that annualexpenditures will not exceed the total of revenue, transfers from reserves and surplus, andproceeds from debt. Budget information presented in the consolidated financial statements reflectsthe budget for the year 2008 of the District of Mission’s 2008-2012 Five-Year Financial Planadopted by Council Bylaw #4047-2008, and this budget information has not been audited.

1. Significant Accounting Policies

a) Basis of Presentation

The Consolidated Financial Statements of the District are prepared in accordance withgenerally accepted accounting principles for local governments established by the PublicSector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants. TheConsolidated Financial Statements reflect the combined results and activities of the Districtand its wholly owned subsidiary, the District of Mission Development Corporation. All inter-fund and inter-company balances and transactions have been eliminated. The District’sgeneral classification of funds and the purpose of those funds are shown below:

i) Operating Funds

Operating Funds are established for general, water, and sewer operations of theDistrict. Operating Funds are used to record the costs associated with providingDistrict services.

ii) Capital Funds

Capital Funds are established for general, water, and sewer capital. Capital Fundstrack the acquisition costs of various capital assets and the financing of those assets,including related debt.

iii) Reserve Funds

Under the Community Charter of British Columbia, Council may, by bylaw, establishReserve Funds for specific purposes. Monies in a Reserve Fund and interest earnedthereon must be used only for the purpose for which the Fund was established. If theamount in a Reserve Fund is greater than required, Council may, by bylaw, transfer allor part of the balance to another Reserve Fund.

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iv) Cemetery Perpetual Care Trust Fund

This Fund is intended to provide earnings that can be used for the upkeep of thecemetery, and has been established pursuant to the Cemetery Care Act. Interestearnings on the Fund balance are transferred to general operations and are used forcemetery maintenance per the Act. The Cemetery Perpetual Care Fund is excludedfrom the District’s Consolidated Financial Statements, per PSAB guidelines.

b) Basis of Accounting

i) Revenues

Revenues are recognized when they are earned using the accrual method ofaccounting.

ii) Expenditures

Expenditures are recognized as they are incurred and when the goodsand/or services are received and/or a legal obligation to pay is established.

iii) Deferred Revenues

The District defers a portion of the revenue collected from permits, licenses andother fees, and recognizes such revenue in the year in which the related inspections orother related expenditures are incurred.

iv) Restricted Revenues

Revenues or receipts, which are restricted by legislation or by agreement with externalparties, are deferred and reported as restricted revenues. When qualifyingexpenditures are incurred, restricted revenues are recognized as revenues in order tofund the said expenditures.

v) Government Transfers

Government transfers are recognized as revenue in the period in which events givingrise to the transfer occurs, providing the transfers are authorized, and eligibility criteriahave been met and reasonable estimates of the amounts can be made.

c) Equity in Non-Financial Assets

Equity in Non-Financial Assets reflects the excess of the accumulated historical cost ofassets acquired, constructed or developed by the District, over the District’s outstandingdebt. The value of capital infrastructure constructed by developers and transferred to theDistrict at no cost is reflected in Equity in Non-Financial Assets at fair market value. Thecosts of repairs and upgrading, which do not materially add to the value or the life of anasset, are recorded in the financial statements as operating expenditures. Disposals ofcapital assets are recorded and relieved from Equity in Non-Financial Assets at cost.

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d) Portfolio and Mortgage Investments

Portfolio and Mortgage Investments are recorded at cost, including bonds, which arerecorded net of premiums or discounts. Interest is accrued at the invested rate.Investments are written down to net realizable value when there has been, in the opinion ofmanagement, a decline in market value other than temporary.

e) Use of Estimates

The preparation of financial statements in conformity with generally accepted accountingprinciples for local governments established by PSAB requires management to makeestimates and assumptions that affect the reported amounts of certain receivables andaccrued liabilities at the date of the financial statements, and the reported amount of relatedrevenues and expenses during the reporting period. As such, actual results could differfrom the estimates. Areas requiring the greatest degree of estimation include provision forretirements, assessment of contingencies, landfill closure and post-closure liabilities, andallowance for doubtful accounts receivable.

f) Amortization

Amortization of capital assets has not been provided for in these financial statements. Seenote 7 for additional information on capital assets.

g) Inventory

Forestry log inventory and land held for resale are valued at the lower of cost and netrealizable value.

h) Long-Term Debt

Long-Term Debt is reduced annually by principal payments and actuarial earnings.Principal debt repayment is recorded in operating funds in the year that it is repaid.

i) Employee Benefits

The District and its employees make contributions to the Municipal Pension Plan, and theemployees accrue benefits under this plan based on service. The District’s contributions tothe Plan are expensed when incurred.

In addition to the Municipal Pension Plan, other retirement benefits also accrue to theDistrict’s employees. The employee benefits and the District’s liability related to thesebenefits are determined based on service, estimated retirement age, and expected futuresalary and wage rates.

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2. Portfolio and Mortgage Investments

Portfolio and Mortgage Investments as at December 31 were comprised of the following:

The carrying value of securities is based on the cost method whereby the cost of thesecurity is adjusted to reflect investment income, which is accruing, and any decline inmarket value other than temporary. The market value of the investment portfolio as atDecember 31, 2008, is $36,907,873 (December 31, 2007, market value was $30,550,624).

Included in the cash balance ($4,657,425) and portfolio investments ($36,907,873) is$15,760,118 set aside for statutory reserve funds and $7,235,682 for restricted revenues.

3. Receivables

Receivables consist of the following:

2008 2007Accounts Receivable (includes commercial utilities) $2,310,018 $2,797,576Development Cost Charge Receivables (note 12) 351,210 432,184Development Corporation Receivables 15,046 20,415Taxes Receivable (includes residential utilities) 2,453, 721 2,029,375Total $5,129,995 $5,279,550

RateMaturity

Date 2008 2007

M.F.A. Money Market Fund (a) Various N/A $27,222,253 $23,819,466

M.F.A. Intermediate Fund Various N/A 9,540,044 6,580,765

Mortgage receivable from Mission RegionalChamber of Commerce, amortized over 25years, payable in monthly installments of$1,068 including interest at 5.5% per annum,secured by general security agreement againstdebtor’s property and by promissory note; dueJuly 1, 2026. (a) 5.5% July 1, 2026 144,919 149,715

Subtotal $36,907,216 $30,549,949Accrued Interest 657 678

Totals $36,907,873 $30,550,624

(a) Held or partially held by Development Corporation

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Portfolio and Mortgage Investments as at December 31 were comprised of the following:

The carrying value of securities is based on the cost method whereby the cost of thesecurity is adjusted to reflect investment income, which is accruing, and any decline inmarket value other than temporary. The market value of the investment portfolio as atDecember 31, 2008, is $36,907,873 (December 31, 2007, market value was $30,550,624).

Included in the cash balance ($4,657,425) and portfolio investments ($36,907,873) is$15,760,118 set aside for statutory reserve funds and $7,235,682 for restricted revenues.

3. Receivables

Receivables consist of the following:

2008 2007Accounts Receivable (includes commercial utilities) $2,310,018 $2,797,576Development Cost Charge Receivables (note 12) 351,210 432,184Development Corporation Receivables 15,046 20,415Taxes Receivable (includes residential utilities) 2,453, 721 2,029,375Total $5,129,995 $5,279,550

RateMaturity

Date 2008 2007

M.F.A. Money Market Fund (a) Various N/A $27,222,253 $23,819,466

M.F.A. Intermediate Fund Various N/A 9,540,044 6,580,765

Mortgage receivable from Mission RegionalChamber of Commerce, amortized over 25years, payable in monthly installments of$1,068 including interest at 5.5% per annum,secured by general security agreement againstdebtor’s property and by promissory note; dueJuly 1, 2026. (a) 5.5% July 1, 2026 144,919 149,715

Subtotal $36,907,216 $30,549,949Accrued Interest 657 678

Totals $36,907,873 $30,550,624

(a) Held or partially held by Development Corporation

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4. Municipal Finance Authority Debt Reserve Fund

The District issues its debt instruments through the Municipal Finance Authority. As a conditionof these borrowings, a portion of the debt proceeds are withheld by the Municipal FinanceAuthority, in a debt reserve fund. The District also executes demand notes in connection witheach debt issue whereby the District may be required to loan certain amounts to the MunicipalFinance Authority. These demand notes are contingent in nature. The balances of the cashdeposits and demand notes as at December 31, 2008, are as follows (includes Mission’s shareof regional utilities cash deposits and demand notes):

CashDeposits

DemandNotes

TotalDebt Reserve

General Operating Fund $223,701 $543,964 $767,665Sewer Utility Operating Fund 42,905 99,878 142,783Water Utility Operating FundTotal

43,315$309,921

102,492$746,334

145,807$1,056,255

5. Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities consist of the following:

2008 2007Accounts Payable $5,725,698 $4,331,616Wages and Benefits Payable 879,394 777,366Landfill Closure and Post-Closure Costs 449,758 439,554Total $7,054,850 $5,548,536

The District’s landfill site is regulated by the BC Ministry of Environment, and as such theDistrict is subject to certain operating, closure and post-closure obligations at the site.

The costs associated with landfill closure and post-closure care, are to be recognized over theoperating life of the landfill site as per PSAB standards. The District has estimated andrecognized a liability of $449,758 as at December 31, 2008, for future estimated closure andpost-closure costs at the landfill site. The estimated total expenditures for closure and post-closure care are approximately $16.5 million, with approximately $16 million remaining to berecognized. There are currently no assets designated for settling the landfill closure and post-closure care liability.

The landfill closure and post-closure care cost liability is based on the discounted costsassociated with the phased closure of various landfill cells and environmental monitoring for 25years after the landfill is closed. Approximately 70% of the landfill capacity remains, and thelandfill is predicted to reach capacity around 2048. See note 11 (Landfill Leachate Breakout)for further information in relation to the landfill site.

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6. Provision for Retirement

District employees are eligible for retirement benefits, provided they retire in accordance withthe provisions of the Pension (Municipal) Act. The amount of retirement benefit is determinedby the number of full-time years of service the employee has accumulated upon retirement fromthe District. The significant actuarial assumptions adopted in measuring the District’s accruedProvision for Retirement are as follows:

2008 2007

Discount Rates 4.5% 4.5%Expected Wage and Salary Increases 2.5% 2.5%

7. Tangible Capital Assets

Tangible Capital Assets, at cost

2008 2007Buildings $ 36,870,418 $36,181,359Engineering Structures 68,072,965 65,525,006Land 7,025,824 6,950,824Machinery and Equipment 19,006,375 18,411,478Sewer Utility Capital (Non-regional) 17,054,311 16,983,595Water Utility Capital (Non-regional) 16,297,353 16,216,920Sewer Utility Capital (Regional) 11,722,435 10,082,437Water Utility Capital (Regional) 18,295,640 17,213,034Total $194,345,321 $187,564,653

The PSAB has issued a major new accounting standard, which comes into effect on January 1,2009. This standard requires that the District create and maintain a detailed listing of all of itsTangible Capital Assets (on a historical cost basis) and amortize the cost of these assets overtheir respective useful lives. A considerable amount of work will be required to comply with thisstandard and to meet the deadline. To date, the District has:

• completed necessary background research;• drafted a capital asset management policy;• formed an inter-departmental committee to oversee the implementation;• drafted a list of asset categories, expected useful lives and capitalization

thresholds; and• started drafting inventory collection procedures.

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8. Fair Market Value of Financial Assets and Financial Liabilities

For certain of the District’s financial instruments, including cash, receivables, and accountspayable, the carrying amounts approximate fair market value due to the immediate or short-term maturity of these financial instruments.

The fair market value of the Portfolio Investments approximates the carrying value (includingaccrued interest of the various instruments, based on quoted year-end market bid prices). Thefair market value of the Mortgage Investments and the long and short-term debt approximatestheir carrying value, as the interest rates approximate borrowing rates available for loans undersimilar terms and maturities.

9. Regional Water and Sewage Systems

Prior to January 1, 2005, water supply and distribution and sewage treatment were provided toMission and Abbotsford by the Fraser Valley Regional District (FVRD), who held the assets ofthe systems in trust for the District of Mission and the City of Abbotsford. The assets, liabilitiesand equities of the existing systems were transferred from the FVRD to Mission andAbbotsford, effective January 1, 2005. Mission and Abbotsford now jointly govern andadminister the systems, pursuant to the Water Supply and Distribution and Sewage TreatmentSystems Ownership and Governance Agreement.

For any given year, ownership of any portion of the assets of the systems constructed, partiallyconstructed, or purchased during a year, is based on a percentage of each of Mission andAbbotsford, calculated by measuring the sewage flow for the sewage system, and the waterflow for the water system for Mission and Abbotsford for the preceding year.

Any disposition of assets of the joint water and sewer systems is permitted only with the jointconsent of the parties, and the proceeds of such disposition is divided between Mission andAbbotsford, based on Mission’s and Abbotsford’s actual ownership of each asset of the system,as reflected in the financial statements of both Mission and Abbotsford.

Operating revenues and expenditures for any year of the joint water services agreement is alsobased on a percentage calculated by measuring the water flow for each of Mission andAbbotsford for the preceding year. Operating revenues and expenditures for any year of thejoint sewer services agreement is also based on a percentage calculated by measuring thesewage flow for each of Mission and Abbotsford for the preceding year.

The District’s share of revenues and expenditures was as follows:

2008 2007Water System 23.99% 22.12%Sewage System 20.76% 21.76%

The District’s ownership share of the water and sewage capital assets was as follows:

2008 2007Water SystemSewage System

21.68%18.40%

21.55%18.07%

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10. Commitments and Contingencies

(a) Pension

The District and its employees contribute to the Municipal Pension Plan (the Plan), a jointlytrusteed pension plan. The Board of Trustees, representing the Plan members andemployers, is responsible for overseeing the management of the Plan, including investmentof the assets and administration of benefits. The Plan is a multi-employer contributorypension plan. Basic pension benefits provided are defined. The Plan has about 150,000active members and approximately 54,000 retired members. Active members includeapproximately 32,000 contributors from local governments.

Every three years an actuarial valuation is performed to assess the financial position of thePlan and the adequacy of Plan funding. The most recent valuation as at December 31,2006, indicated a surplus of $438 million for basic pension benefits. The next valuation willbe as at December 31, 2009, with results available in 2010. The actuary does not attributeportions of the surplus to individual employers. The District paid $821,119 for employercontributions to the Plan in fiscal 2008, ($766,037 in fiscal 2007). Employees contributed$747,885 to the Plan in fiscal 2008 ($686,898 in fiscal 2007).

Due to severe market declines, the 2008 investment return on Plan assets to September30, 2008 was -6.86%, which is below the actuarial target and slightly below the benchmark.The Plan could be at an underfunded position in comparison to the 2006 actuary reportedsurplus position. If there is an underfunded liability, the employer’s contribution rate mayincrease. However, this increase may not be sufficient to keep the Plan fully funded.

The Plan’s Board of Trustees has reviewed its asset allocation and will be making changesto its Statement of Investment Policies and Procedures at its March 2009 Board meeting.

(b) Legal Actions

The District has been named as a defendant in various legal actions. No reserve or liabilityhas been recorded regarding any of these legal actions or possible claims because theamount of loss, if any, is indeterminable. Settlement, if any, made with respect to theseactions would be accounted for as a charge to expenditures in the period in whichoutcomes are known.

(c) Silverdale Creek Estuary Wetlands Property Purchase

In 2005, the District acquired a 25% interest in the Silverdale Creek Estuary Wetlandsproperty. The District also entered into a co-purchase agreement with Ducks UnlimitedCanada to acquire a further 25% interest in the property, for the amount of $300,000,divided equally over 4 years. To date, the District has purchased a $75,000 fractionalinterest in the property in each of 2006, 2007, and 2008, and is committed to purchaseadditional fractional interest in the amount of $75,000 in 2009, as outlined in the SilverdaleCreek Estuary Wetlands Purchase Agreement dated September 30, 2004.

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(d) Agreements and Contracts

The District has entered into various agreements and contracts for services andconstruction. The District has approximately $3.3 million in commitments as at December31, 2008, ($3.6 million as at December, 31, 2007), for capital projects which have not beenrecorded. The funding for the majority of these obligations has been set aside in reservesand deposits and will be used in the period the goods and/or services are constructed oracquired.

11. Landfill Leachate Breakout

In February of 2006, a leachate (contaminated water) breakout occurred at the District’s landfillsite as a result of heavy rains and a rise in the ground water table. Since the breakoutoccurred, the District has completed various short-term remediation works at the site and hasconducted numerous studies to determine a final resolution to this problem. As the finalresolution, including costs, are yet to be determined, no provision has been made in thesefinancial statements for this item. These amounts will be recorded in the year the goods and/orservices are constructed or acquired.

12. Letters of Credit

In addition to the performance deposits reflected in cash balances, the District is holdingirrevocable Letters of Credit in the amount of approximately $6.87 million as at December31, 2008 ($6.75 million in 2007), which were received from various parties to ensure theparties complete various works within the District. These amounts are not reflected in thefinancial statements but are available to satisfy any liability arising from non-performanceby the parties. The District is also holding irrevocable Letters of Credit as security againstdevelopment cost charges receivable in the amount of $150,855 as at December 31, 2008($432,184 in 2007).

13. Federal Gas Tax Agreement

The following is a schedule of receipts and disbursements for the Federal Gas Tax Agreementfunds:

2008 2007Opening balance of unspent funds $979,490 $575,402Add: Amount received during the year 489,854 380,345

Interest earned 54,200 39,742Less: Amount spent (55,603) (15,609)

Amount spent on administration (1,390) (390)Closing balance of unspent funds $1,466,551 $979,490

Gas Tax funding is provided by the Government of Canada. The use of the funding isestablished by a funding agreement between the District and the Union of British ColumbiaMunicipalities. Gas Tax funding may be used towards designated public transit, communityenergy, water, wastewater, solid waste and capacity building projects, as specified in thefunding agreement. For further information on the Gas Tax see schedule 5 (Reserve Funds).

39




(d) Agreements and Contracts

The District has entered into various agreements and contracts for services andconstruction. The District has approximately $3.3 million in commitments as at December31, 2008, ($3.6 million as at December, 31, 2007), for capital projects which have not beenrecorded. The funding for the majority of these obligations has been set aside in reservesand deposits and will be used in the period the goods and/or services are constructed oracquired.

11. Landfill Leachate Breakout

In February of 2006, a leachate (contaminated water) breakout occurred at the District’s landfillsite as a result of heavy rains and a rise in the ground water table. Since the breakoutoccurred, the District has completed various short-term remediation works at the site and hasconducted numerous studies to determine a final resolution to this problem. As the finalresolution, including costs, are yet to be determined, no provision has been made in thesefinancial statements for this item. These amounts will be recorded in the year the goods and/orservices are constructed or acquired.

12. Letters of Credit

In addition to the performance deposits reflected in cash balances, the District is holdingirrevocable Letters of Credit in the amount of approximately $6.87 million as at December31, 2008 ($6.75 million in 2007), which were received from various parties to ensure theparties complete various works within the District. These amounts are not reflected in thefinancial statements but are available to satisfy any liability arising from non-performanceby the parties. The District is also holding irrevocable Letters of Credit as security againstdevelopment cost charges receivable in the amount of $150,855 as at December 31, 2008($432,184 in 2007).

13. Federal Gas Tax Agreement

The following is a schedule of receipts and disbursements for the Federal Gas Tax Agreementfunds:

2008 2007Opening balance of unspent funds $979,490 $575,402Add: Amount received during the year 489,854 380,345

Interest earned 54,200 39,742Less: Amount spent (55,603) (15,609)

Amount spent on administration (1,390) (390)Closing balance of unspent funds $1,466,551 $979,490

Gas Tax funding is provided by the Government of Canada. The use of the funding isestablished by a funding agreement between the District and the Union of British ColumbiaMunicipalities. Gas Tax funding may be used towards designated public transit, communityenergy, water, wastewater, solid waste and capacity building projects, as specified in thefunding agreement. For further information on the Gas Tax see schedule 5 (Reserve Funds).

39 ��





14. Segment Reporting

Municipal services have been segmented by function, by combining activities that havesimilar service objectives (see schedule 9). Revenues and expenditures reported aredirectly attributable to the various segments, and may include internal transfers betweensegments that are recorded at fair value. The major services provided by each segmentinclude:• General Government: property taxation, investments, general fund debt, municipal

hall shared office services, insurance, municipal building operations and maintenance,library operations, transfers to reserves, and general cost recoveries.

• Corporate Administration and Finance: general administration, financialadministration, purchasing, human resources, information technology, grants providedto local organizations, restorative resolutions and social development.

• Equipment Fleet: operations and maintenance of municipal vehicles and equipment,which are charged back to the user departments.

• Parks, Recreation, and Cultural Services: leisure centre operations, arts and culturalservices, parks, trails, and provision of a variety of lessons, public sessions, andprograms.

• Planning: land use planning for growth and development, and administration of theOfficial Community Plan (OCP) and zoning bylaws.

• Economic Development: coordination of economic development, tourism, and filmactivities.

• Police Services: general duty policing, community policing, community response,forensic identification, general investigations, police dog service, traffic andadministrative support.

• Fire & Emergency Services: emergency response, emergency planning, fireinvestigations, fire prevention, and public fire education.

• Bylaw & Inspection Services: bylaw administration and enforcement, building permitsand inspections, animal control services, business licenses, and public safetyinspections.

• Cemetery: cemetery operations and administration.• Refuse Collection and Landfill: curbside collection of refuse, compost, and

recyclables; and landfill operations.• Engineering and Public Works: engineering administration, infrastructure planning,

road maintenance, drainage, diking, and snow removal.• Transit Services: joint transit system with the City of Abbotsford providing bus service

to Mission and Abbotsford, and participation in the West Coast Express train and train-bus service from Mission to Vancouver.

• Forestry: administration of the Mission Tree Farm License, harvesting, tree planting,cone and seed collection, plantation brushing, tree spacing, pruning, forestry roadconstruction, forest fire prevention, and trail building.

• Water Utility: regional water supply and treatment systems with the City of Abbotsford,local water distribution, and system maintenance.

• Sewer Utility: regional sewage treatment system with the City of Abbotsford, localsewage conveyance to the treatment plant, and system maintenance.

40�0


Municipal Forest - 50th Year Anniversary

SCHEDULE 1

Statement of Financial Position - by Fund

Operating Funds Reserveas at December 31 General Water Sewer Funds

Financial AssetsCash 4,630,546$ $ - $ - $ -Portfolio and Mortgage Investments 35,926,587 - - -Receivables 5,114,949 - - -Deposits - Municipal Finance Authority 223,701 43,315 42,905 -Other Assets 92,347 - - -Log Inventory 380,498 - - -Due from Own Funds and Entity - 830,048 697,701 15,760,118

46,368,628 873,363 740,606 15,760,118

LiabilitiesAccounts Payable and Accrued Liabilities 7,049,000 - - -Deferred Revenues 3,665,266 - - -Provision for Retirement 779,873 - - -Restricted Revenues 7,235,682 - - -Reserves-Municipal Finance Authority 223,701 43,315 42,905 -Deposits 1,774,605 - - -Long-Term Debt - - - -Due to Own Funds and Entity 17,287,867 - - -

38,015,994 43,315 42,905 -

Net Financial Assets (Liabilities) 8,352,634 830,048 697,701 15,760,118

Non-Financial AssetsTangible Capital Assets - - - -

Net Municipal Position 8,352,634$ 830,048$ 697,701$ 15,760,118$

Fund PositionFinancial Equity

Reserve Accounts 5,945,475$ -$ -$ $ -Reserve Funds - - - 15,760,118Operating Surplus 2,407,159 830,048 697,701 -Share Capital - - - -

8,352,634 830,048 697,701 15,760,118

Equity in Non-Financial AssetsEquity in Capital Assets - - - -

8,352,634$ 830,048$ 697,701$ 15,760,118$

41 2008 Annual Report - District of Mission

��


Financial Statements

SCHEDULE 1

District of MissionCapital Funds Development Consolidated Consolidated

General Water Sewer Corporation Adjustments 2008

$ - $ - $ - 26,879$ -$ 4,657,425$- - - 991,286 (10,000) 36,907,873- - - 15,046 - 5,129,995- - - - - 309,921- - - 2,587 - 94,934- - - - - 380,498- - - - (17,287,867) -- - - 1,035,798 (17,297,867) 47,480,646

- - - 5,850 - 7,054,850- - - - - 3,665,266- - - - - 779,873- - - - - 7,235,682- - - - - 309,921- - - - - 1,774,605

16,129,641 3,008,442 2,024,527 - - 21,162,610- - - - (17,287,867) -

16,129,641 3,008,442 2,024,527 5,850 (17,287,867) 41,982,807

(16,129,641) (3,008,442) (2,024,527) 1,029,948 (10,000) 5,497,839

130,975,582 34,592,994 28,776,745 - - 194,345,321

114,845,941$ 31,584,552$ 26,752,218$ 1,029,948$ (10,000)$ 199,843,160$

$ - $ - $ - -$ -$ 5,945,475$- - - 15,760,118- - - 1,019,948 - 4,954,856- - - 10,000 (10,000) -- - - 1,029,948 (10,000) 26,660,449

114,845,941 31,584,552 26,752,218 - - 173,182,711

114,845,941$ 31,584,552$ 26,752,218$ 1,029,948$ (10,000)$ 199,843,160$


��



SCHEDULE 2

Statement of Financial Activities - by Fund

Operating Fundsfor the year ended December 31 General Water Sewer Reserve Accts

RevenuesTaxation, Grants in Lieu, Utility Taxes (Net) 24,172,619$ 14,993$ 55,796$ -$Sales of Services 5,358,083 - - -User Rates, Rentals, and Other Fees 1,068,688 3,526,003 3,033,736 -Permits and Licenses 896,189 - - -Return on Investments 399,504 39,465 32,316 -Contributions from Other Gov'ts & Agencies 2,377,074 72,079 - -Municipal Forestry 1,979,156 - - -Other Revenue 1,928,403 31,311 35,667 590,701

38,179,716 3,683,851 3,157,515 590,701

ExpendituresGeneral Government Services 5,201,440 - - -Parks, Recreation, and Cultural Services 5,537,180 - - -Planning and Economic Development 1,207,219 - - -Protective Services 11,367,435 - - -Public Health and Welfare 186,176 - - -Sanitation and Waste Removal 2,318,144 - - -Transportation Services & Public Works 5,681,836 - - -Municipal Forestry 2,260,851 - - -Water and Sewer - 1,833,485 1,872,210 -Long Term Debt Interest 858,082 193,541 158,834 -Development Corporation - - - -

34,618,363 2,027,026 2,031,044 -

Excess (Deficiency) of Revenues Over Expenditures 3,561,353 1,656,825 1,126,471 590,701

DebtLong-Term Debt Principal Repaid (590,542) (584,003) (86,495) -Long-Term Debt Actuarial (80,781) (31,311) (35,667) -

Excess (Deficiency) Before Transfers 2,890,030 1,041,511 1,004,309 590,701

Transfers From (To)Development Corporation 25,000 - - -Operating Funds/Reserve Accounts (1,034,085) 49,685 (1,132) 780,625Reserve Funds (1,606,979) (1,091,196) (1,003,177) -Appropriated Surplus 34,143 - - -Subtotal Transfers (2,581,921) (1,041,511) (1,004,309) 780,625

Increase (Decrease) in Financial Equity 308,109$ -$ -$ 1,371,326$

Financial Equity, Beginning of Year 2,133,193$ 830,048$ 697,701$ 4,574,149$Surplus for the Year 308,109 - - -Dividends Declared - - - -Transfers from Surplus (34,143) - - -Transfers to Equity - - - 1,371,326Financial Equity, End of Year 2,407,159$ 830,048$ 697,701$ 5,945,475$

43 2008 Annual Report - District of Mission��



SCHEDULE 2

District of MissionReserve Capital Funds Development ConsolidatedFunds General Water Sewer Corporation 2008

-$ -$ -$ -$ -$ 24,243,408$- - - - - 5,358,083- - - - - 7,628,427- - - - - 896,189

636,456 - - - 40,030 1,147,771489,854 208,391 15,885 175,077 - 3,338,360

- - - - - 1,979,156799,122 1,838,916 825,719 840,457 - 6,890,296

1,925,432 2,047,307 841,604 1,015,534 40,030 51,481,690

- 816,418 - - - 6,017,858- 349,476 - - - 5,886,656- 11,438 - - - 1,218,657- 162,193 - - - 11,529,628- - - - - 186,176- 207,413 - - - 2,525,557- 2,585,193 - - - 8,267,029- 4,716 - - - 2,265,567- - 1,163,041 1,710,715 - 6,579,451- - - - - 1,210,457- - - - 30,191 30,191- 4,136,847 1,163,041 1,710,715 30,191 45,717,227

1,925,432 (2,089,540) (321,437) (695,181) 9,839 5,764,463

- - - - - (1,261,040)- - - - - (147,759)

1,925,432 (2,089,540) (321,437) (695,181) 9,839 4,355,664

- - - - (25,000) -- 204,907 - - - -

800,101 1,884,633 321,437 695,181 - -- - - - - 34,143

800,101 2,089,540 321,437 695,181 (25,000) 34,143

2,725,533$ -$ -$ -$ (15,161)$ 4,389,807$

13,034,585$ -$ -$ -$ 1,035,109$ 22,304,785$- - - - 9,839 317,948- - - - (25,000) (25,000)- - - - - (34,143)

2,725,533 - - - - 4,096,85915,760,118$ -$ -$ -$ 1,019,948$ 26,660,449$

2008 Annual Report - District of Mission 44��




Adding to the Mission Legacy . . . .

Bryan Brothers . . . . defended his title by winninggold in the Master 1 division at the Canadian Powerlifting

Championships. Brian won his title by squatting 440 pounds,benchpressing 230 pounds and deadlifting 480 pounds.

Taryn Hamilton . . . . achieved the title of “World’s Best JuniorDog Handler” at the Crufts Dog Show in England.

Brent Hayden . . . . named Sport BC’s senior maleathlete of the year; received recognition at thePremier’s Athletic Awards for his world class

performances in swimming; and competed at the2008 Beijing Olympics.

Maggie Henderson . . . . won Gold at thePan American Kayak Championships; received recognition

at the Premier’s Athletic Awards for her exceptionalperformances in the sport of canoe and kayak; and was

named to the Canadian national canoe/kayak team.

Captain Ken Lissimore Jr . . . . recognized for his40 years with the Mission volunteer fire department and

his dedicated service to the community.

Kelly McLeod . . . . earned a Premier’s Excellence AwardIn recognition of her academic achievements, community

service and involvement in extra-curricular activities.

Scott Schmich . . . . won Gold at the Skills Canadaculinary national competition. Scott, a grade 12 student at

Hatzic Secondary School, was enrolled in thecook training, level one apprenticeship program.

Tosh Sutherland . . . . earned a bronze in a solo tap dancingperformance at the world championships in Reissa, Germany.

Tosh is a member of the BC senior team and is a grade 11student at Heritage Park Secondary School.

45 ��


Municipal Forest - 50th Year Anniversary Financial Statements

SCHEDULE 3

Restricted Revenues

for the year ended December 31

ParklandDevelopment Acquisition Total TotalCost Charges Charges 2008 2007

Beginning Balance 4,454,997$ 1,126,361$ 5,581,358$ 5,434,370$

ChangesInterest Allocated 221,071 62,936 284,007 281,553Collections 3,295,145 486,663 3,781,808 914,577Amortization from (to)

Reserve Funds (Internal Loans Repaid) (378,448) 37,926 (340,522) (309,399)General Capital Fund (399,866) - (399,866) (437,703)Sewer Capital Fund (840,457) - (840,457) (95,455)Water Capital Fund (830,646) - (830,646) (206,585)

1,066,799 587,525 1,654,324 146,988

Ending Balance 5,521,796$ 1,713,886$ 7,235,682$ 5,581,358$


��



SCHEDULE 4

Reserve Accounts


Gaming General Gravel Pit Insurance Policing

Equity, Beginning of Year 138,529$ 389,319$ 84,175$ 465,127$ 151,149$

Changes in EquityCollections 538,451 52,250 - - -Transfers from (to)

General Operating Fund (117,290) 124,691 - (112,941) -Forestry Operations - - - 10,609 -Sewer Utility Operating Fund - - - 31,827 -Water Utility Operating Fund - - - 31,827 -Transfer to Community Amenity Reserve Fund - - - - -General Capital Fund - (68) - (4,250) -

421,161 176,873 - (42,928) -

Equity, End of Year 559,690$ 566,192$ 84,175$ 422,199$ 151,149$


��



SCHEDULE 4

Municipal Sewer Utility Water Utility Total TotalRefuse Stabilization Forestry General General 2008 2007

2,167,204$ 116,619$ 949,820$ 30,695$ 81,512$ 4,574,149$ 4,335,166$

- - - - - 590,701 187,279

725,462 598,574 - - - 1,218,496 458,243- - (195,020) - - (184,411) 670,323- - - (30,695) - 1,132 11,200- - - - (81,512) (49,685) (122,020)- - - - - - (266,172)

(200,589) - - - - (204,907) (699,870)524,873 598,574 (195,020) (30,695) (81,512) 1,371,326 238,983

2,692,077$ 715,193$ 754,800$ -$ -$ 5,945,475$ 4,574,149$


��



SCHEDULE 5

Arterial Information Land Property Total TotalRoad Equipment Gas Tax Systems Sale Tax Sale 2008 2007

311,108$ 2,162,321$ 979,490$ 165,690$ 402,872$ 243$ 13,034,585$ 12,545,219$

17,710 102,089 54,200 9,011 11,595 11 636,456 651,485- - 489,854 - - - 489,854 380,345- - - - - - 267,950 476,963- 75,000 - - 136,746 - 340,522 309,399- - - - - - 190,650 87,000- - - - - - - 1,000

225,168 - - 147,961 120,004 - 1,261,162 1,679,683- 345,817 - - - - 345,817 578,968- - - 23,077 - - 1,003,177 46,785- - - 23,077 - - 1,091,196 (578,848)- - - - - - - 266,172

(65,846) (240,314) (56,993) (127,826) (550,825) - (1,884,633) (2,322,146)- - - - - - (695,181) (494,076)- - - - - - (321,437) (593,364)

177,032 282,592 487,061 75,300 (282,480) 11 2,725,533 489,366

488,140$ 2,444,913$ 1,466,551$ 240,990$ 120,392$ 254$ 15,760,118$ 13,034,585$



SCHEDULE 5

Reserve Funds


General Water Sewer CommunityCapital Capital Capital Amenity

Equity, Beginning of Year 2,078,996$ 1,160,776$ 5,500,041$ 273,048$

Changes in EquityInterest Allocated 96,181 74,064 256,095 15,500Community Works Fund Payments Received - - - -Municipal Finance Authority Surplus and Debt Reserve Refunds 806 239,611 27,533 -Internal Loans Repaid from Restricted Revenue 107,682 - 21,094 -Fees Collected - - - 190,650Land Sales - - - -Transfers from (to)

General Operating Fund 768,029 - - -General Operating Fund (Equipment Recoveries) - - - -Sewer Utility Operating Fund - - 980,100 -Water Utility Operating Fund - 1,068,119 - -Community Amenity Reserve Account (Closed) - - - -General Capital Fund (790,085) - - (52,744)Sewer Utility Capital Fund - - (695,181) -Water Utility Capital Fund - (321,437) - -

182,613 1,060,357 589,641 153,406

Equity, End of Year 2,261,609$ 2,221,133$ 6,089,682$ 426,454$



SCHEDULE 5

Reserve Funds






182,613 1,060,357 589,641 153,406





SCHEDULE 5

Arterial Information Land Property Total TotalRoad Equipment Gas Tax Systems Sale Tax Sale 2008 2007

311,108$ 2,162,321$ 979,490$ 165,690$ 402,872$ 243$ 13,034,585$ 12,545,219$

17,710 102,089 54,200 9,011 11,595 11 636,456 651,485- - 489,854 - - - 489,854 380,345- - - - - - 267,950 476,963- 75,000 - - 136,746 - 340,522 309,399- - - - - - 190,650 87,000- - - - - - - 1,000

225,168 - - 147,961 120,004 - 1,261,162 1,679,683- 345,817 - - - - 345,817 578,968- - - 23,077 - - 1,003,177 46,785- - - 23,077 - - 1,091,196 (578,848)- - - - - - - 266,172

(65,846) (240,314) (56,993) (127,826) (550,825) - (1,884,633) (2,322,146)- - - - - - (695,181) (494,076)- - - - - - (321,437) (593,364)

177,032 282,592 487,061 75,300 (282,480) 11 2,725,533 489,366

488,140$ 2,444,913$ 1,466,551$ 240,990$ 120,392$ 254$ 15,760,118$ 13,034,585$



SCHEDULE 5

Reserve Funds






182,613 1,060,357 589,641 153,406


49 2008 Annual Report - District of Mission�0




February – Mission Archiveswere provided with historicphotos and articles for a HeritageWeek Display assembled at theLeisure Centre.

July – Logger Sport demonstrations held during Canada DayCelebrations.

MISSION MUNICIPAL FORESTTree Farm Licence

50th Anniversary Celebrations

Several community events were organized by Forestry Staff to raise awareness of theMunicipal Forest and to celebrate the 50th Year Anniversary

of Mission’s Tree Farm Licence.

.

May – Approximately 100 people were onhand at the Community Tree Planting Dayto plant trees, take guided hikes, ride anexcavator and visit with Smokey the Bear.

September – Shown above is formerTree Farm Manager Bruce Webstercutting the official cake with Mayor Atebe,at the Celebration of Community.

June – Smokey the Bearwas in attendance at theChildren’s Festival to handout pencils and balloons.

51

��



SCHEDULE 6

Equity, Capital Assets


General Water Sewer Total TotalCapital Capital Capital 2008 2007

Balance, Beginning of Year 110,267,703$ 29,806,197$ 24,919,341$ 164,993,241$ 155,833,660$

Capital Expenditures(by funding source)Donations & Miscellaneous 1,386,075 (4,927) - 1,381,148 86,372Grants 208,391 15,885 175,077 399,353 637,615Equipment Trade-Ins 52,975 - - 52,975 46,959Surplus - - - - 7,980Restricted Revenue 399,866 830,646 840,457 2,070,969 739,743Reserve Accounts 204,907 - - 204,907 699,870Reserve Funds 1,871,644 321,437 695,181 2,888,262 3,409,586

4,123,858 1,163,041 1,710,715 6,997,614 5,628,125

Cost of Assets Disposed of (216,943) - - (216,943) (233,206)

DebtActuarial Adjustments 80,781 31,311 35,667 147,759 383,848Long-Term Debt Principal Repaid 590,542 584,003 86,495 1,261,040 3,380,814

671,323 615,314 122,162 1,408,799 3,764,662

Balance, End of Year 114,845,941$ 31,584,552$ 26,752,218$ 173,182,711$ 164,993,241$


(by funding source)

��



SCHEDULE 7

Consolidated Revenues

for the year ended December 31 2008 2007

Taxation, Grants In Lieu, Utility Tax (Net)Property Taxes 21,887,819$ 20,396,053$Fraser Valley Regional Library 1,023,458 979,370Special Assessments & Area Charges 233,416 257,720Grants in Lieu of Taxes 708,580 704,7401% Utility Taxes 390,135 368,008

24,243,408 22,705,891Collections for Other Authorities

Province of B.C. - School Taxes 14,131,260 13,562,609Fraser Valley Regional Hospital District 1,381,068 1,307,874Fraser Valley Regional District 844,645 745,478B.C. Assessment Authority 359,917 336,130Municipal Finance Authority 959 1,170Downtown Business Improvement Association 60,775 57,881

16,778,624 16,011,142

Payments to Other Authorities (16,778,624) (16,011,142)24,243,408$ 22,705,891$

Sale of ServicesSale of Services

Cemetery Services 172,442$ 159,522$Landfill Services, Refuse Collection and Recycling 3,160,707 3,025,224Private Driveway Access 4,353 8,598Protective Services including Prisoner Accommodation 90,962 93,905Recreational and Park Services 1,706,851 1,640,846Advertising 41,015 42,999Storm Sewer Connection Fees 23,670 31,316Miscellaneous 158,083 161,384

5,358,083 5,163,794

User Rates, Rentals, and Other FeesUser Rates, Connection Charges & Service Charges

Sewer Utility (Non-regional) 2,544,084 2,380,862Sewer Utility (Regional) 489,652 526,606Soil Removal Royalties 94,010 109,268Water Utility (Non-regional) 3,518,886 3,078,670Water Utility (Regional) 7,117 17,097

6,653,749 6,112,503

Rentals and LeasesPolice Building 16,831 16,965Other Property Rental and Leases 60,968 67,611

77,799 84,576

Other Fees and ContributionsCommunity Amenity Contributions (Reserve Account) - 39,000Community Amenity Contributions (Reserve Fund) 190,650 87,000Map Sales & Other 3,525 1,745Parkland Development Contributions 52,250 9,750Subdivision Development Fees 245,958 230,903Subdivision Inspection Fees 404,496 85,680

896,879 454,078

7,628,427$ 6,651,157$

Permits and LicensesBuilding Permits 482,578$ 605,498$Business Licenses 268,639 241,704Commercial Vehicle Licenses 10,110 7,156Dog Licenses 134,862 135,704

896,189$ 990,062$


��



SCHEDULE 7

Consolidated Revenues (continued)


Return on InvestmentsOperating Funds 471,285$ 470,417$Reserve Funds 636,456 651,485Controlled Entity - District of Mission Development Corporation 40,030 48,080

1,147,771$ 1,169,982$

Contributions from Other Governments & AgenciesFederal

Community Investment Support Program -$ 9,379$Gas Tax - Community Works Fund 489,854 380,345

ProvincialBackflow prevention program 5,885 -Capital asset study 2,076 -Centrifuge Solids Dewatering 171,119 2,257Child Care Capital Funding Program 3,919 -Club Kids 31,425 -Community Wildfire Protection - 591FIA-Forestry Recreation Grant 112,927 -Flood Protection Works 175,816 -Heritage Mapping Project - 8,184Infrastructure Planning Grant 16,824 -JEPP Grant 12,214 -Leak Detection Program 10,000 -Major Storm Emergency 1,340,099 1,331,333Municipal Emergency Program - 1,375Provincial Emergency Program 34,070 65,059Reclaimed water study 1,882 -Recreation Program Grants 132,958 120,896Restorative Resolutions 3,500 9,000Social Development 24,500 -Spirit Squares 13,171 -Street Lighting 1,599 1,599Traffic Fine Sharing Revenue 542,563 526,907Urgent Mitigative Flood Works - Capital - 475,000Urgent Mitigative Flood Works - Operating - 83,547Water Facilities Grant 72,079 72,079Water to Triple Creek Feasibility Study 4,739 -

School District #75Restorative Resolutions 8,500 5,000School Liaison Officer 20,000 20,000

Other Agencies FundingFederation of Canadian Municipalities - Landfill Studies - 160,358Fraser Valley Regional District - Search & Rescue Program 25,820 25,065Community Tourism Program 80,821 19,555

3,338,360$ 3,317,529$

Municipal Forestry 1,979,156$ 5,248,089$

Other RevenueDonations & Miscellaneous - Capital Funding 1,381,148 86,372Donations & Miscellaneous - Operating Funding 178,333 132,495Equipment Sale Proceeds 52,975 46,959Fines 7,561 6,161Gaming Revenue 538,451 138,529Land Sale Proceeds - 1,000Municipal Finance Authority Actuarial Adjustments 147,760 383,848Municipal Finance Authority Surplus and Debt Reserve Refunds 267,950 476,963Penalties and Interest on Taxes 408,343 377,500Recoveries & Reimbursements 1,146,296 532,736Reversal of Provision for Doubtful Accounts 349,988 -Restricted Revenues Transferred to Reserve Funds 340,522 309,399Use of Restricted Revenues - Capital Funding 2,070,969 739,743

6,890,296$ 3,231,705$

Total Revenues 51,481,690$ 48,478,209$



SCHEDULE 7

Consolidated Revenues


Taxation, Grants In Lieu, Utility Tax (Net)Property Taxes 21,887,819$ 20,396,053$Fraser Valley Regional Library 1,023,458 979,370Special Assessments & Area Charges 233,416 257,720Grants in Lieu of Taxes 708,580 704,7401% Utility Taxes 390,135 368,008

24,243,408 22,705,891Collections for Other Authorities

Province of B.C. - School Taxes 14,131,260 13,562,609Fraser Valley Regional Hospital District 1,381,068 1,307,874Fraser Valley Regional District 844,645 745,478B.C. Assessment Authority 359,917 336,130Municipal Finance Authority 959 1,170Downtown Business Improvement Association 60,775 57,881

16,778,624 16,011,142

Payments to Other Authorities (16,778,624) (16,011,142)24,243,408$ 22,705,891$

Sale of ServicesSale of Services

Cemetery Services 172,442$ 159,522$Landfill Services, Refuse Collection and Recycling 3,160,707 3,025,224Private Driveway Access 4,353 8,598Protective Services including Prisoner Accommodation 90,962 93,905Recreational and Park Services 1,706,851 1,640,846Advertising 41,015 42,999Storm Sewer Connection Fees 23,670 31,316Miscellaneous 158,083 161,384

5,358,083 5,163,794

User Rates, Rentals, and Other FeesUser Rates, Connection Charges & Service Charges

Sewer Utility (Non-regional) 2,544,084 2,380,862Sewer Utility (Regional) 489,652 526,606Soil Removal Royalties 94,010 109,268Water Utility (Non-regional) 3,518,886 3,078,670Water Utility (Regional) 7,117 17,097

6,653,749 6,112,503

Rentals and LeasesPolice Building 16,831 16,965Other Property Rental and Leases 60,968 67,611

77,799 84,576

Other Fees and ContributionsCommunity Amenity Contributions (Reserve Account) - 39,000Community Amenity Contributions (Reserve Fund) 190,650 87,000Map Sales & Other 3,525 1,745Parkland Development Contributions 52,250 9,750Subdivision Development Fees 245,958 230,903Subdivision Inspection Fees 404,496 85,680

896,879 454,078

7,628,427$ 6,651,157$

Permits and LicensesBuilding Permits 482,578$ 605,498$Business Licenses 268,639 241,704Commercial Vehicle Licenses 10,110 7,156Dog Licenses 134,862 135,704

896,189$ 990,062$


��



SCHEDULE 8

Consolidated Expenditures - by Function

for the years ended December 31 2008 2007

General Government ServicesBuilding and Grounds Maintenance 257,563$ 195,005$Finance & Insurance 1,406,874 1,063,906General Administration 2,892,273 1,466,271General Office Supplies 161,600 155,109Grants in Aid 356,252 356,442Information Services 396,576 357,422Legislative 444,703 439,475Purchasing and Stores 244,103 234,264Administrative Services Recovery (1,221,260) (1,333,519)Capital Assets 816,418 276,392Provision for Bad Debts 60,824 4,824Post Retirement Costs 127,381 114,537Other Fiscal Service Charges 74,551 90,625

6,017,858$ 3,420,753$

Parks, Recreation and Cultural ServicesParks and Recreation

Administration 1,073,638$ 943,478$Arena and Curling Rink 406,922 425,613Community Centre 389,854 376,501Indoor Swimming Pool 1,129,896 1,120,577Parks and Playgrounds 600,670 576,081Recreational Programs 788,649 718,316

Library 1,147,551 1,073,986Capital Assets 349,476 601,124

5,886,656$ 5,835,676$

Planning and Economic DevelopmentCommunity Planning 929,763$ 822,572$Economic Development 277,456 211,447Official Community Plan Project - 6,825Capital Assets 11,438 7,299

1,218,657$ 1,048,143$

Protective ServicesAnimal Control 250,304$ 246,597$Building and Plumbing Inspection 658,226 447,786Bylaw Enforcement 350,550 278,863Crime Prevention & Restorative Justice 328,512 271,353Dike & Flood Works Maintenance 145,151 348,554Fire Protection 1,735,059 1,707,363Municipal Emergency Program 92,805 60,684Police Protection 7,754,333 6,986,035Victim/Witness Program 52,495 48,745Capital Assets 162,193 101,916

11,529,628$ 10,497,896$

Public Health and WelfareCemetery Operation and Maintenance 186,176$ 160,021$

186,176$ 160,021$

Sanitation and Waste RemovalAdministration and Other 189,822$ 181,412$Curbside Recycling 501,725 485,263Refuse Disposal Site 911,319 1,042,978Residential Refuse Collection 715,278 690,114Capital Assets 207,413 812,492

2,525,557$ 3,212,259$



SCHEDULE 8

Consolidated Expenditures - by Function


General Government ServicesBuilding and Grounds Maintenance 257,563$ 195,005$Finance & Insurance 1,406,874 1,063,906General Administration 2,892,273 1,466,271General Office Supplies 161,600 155,109Grants in Aid 356,252 356,442Information Services 396,576 357,422Legislative 444,703 439,475Purchasing and Stores 244,103 234,264Administrative Services Recovery (1,221,260) (1,333,519)Capital Assets 816,418 276,392Provision for Bad Debts 60,824 4,824Post Retirement Costs 127,381 114,537Other Fiscal Service Charges 74,551 90,625

6,017,858$ 3,420,753$

Parks, Recreation and Cultural ServicesParks and Recreation

Administration 1,073,638$ 943,478$Arena and Curling Rink 406,922 425,613Community Centre 389,854 376,501Indoor Swimming Pool 1,129,896 1,120,577Parks and Playgrounds 600,670 576,081Recreational Programs 788,649 718,316

Library 1,147,551 1,073,986Capital Assets 349,476 601,124

5,886,656$ 5,835,676$

Planning and Economic DevelopmentCommunity Planning 929,763$ 822,572$Economic Development 277,456 211,447Official Community Plan Project - 6,825Capital Assets 11,438 7,299

1,218,657$ 1,048,143$

Protective ServicesAnimal Control 250,304$ 246,597$Building and Plumbing Inspection 658,226 447,786Bylaw Enforcement 350,550 278,863Crime Prevention & Restorative Justice 328,512 271,353Dike & Flood Works Maintenance 145,151 348,554Fire Protection 1,735,059 1,707,363Municipal Emergency Program 92,805 60,684Police Protection 7,754,333 6,986,035Victim/Witness Program 52,495 48,745Capital Assets 162,193 101,916

11,529,628$ 10,497,896$

Public Health and WelfareCemetery Operation and Maintenance 186,176$ 160,021$

186,176$ 160,021$

Sanitation and Waste RemovalAdministration and Other 189,822$ 181,412$Curbside Recycling 501,725 485,263Refuse Disposal Site 911,319 1,042,978Residential Refuse Collection 715,278 690,114Capital Assets 207,413 812,492

2,525,557$ 3,212,259$




SCHEDULE 8

Consolidated Expenditures - by Function (continued)


Transportation Services & Public WorksRoad Transport

Drainage 730,984$ 2,134,094$Engineering & Public Works 1,435,102 1,314,086Roads and Streets 2,920,702 2,186,662Sidewalks & Retaining Walls 67,342 78,318

Transit Subsidy 884,450 640,686Equipment Fleet

Operating Costs 1,638,059 1,322,846Less: Equipment Recovery (1,974,561) (1,889,796)

Fuel Recovery (20,242) (22,526)Capital Assets 2,585,193 2,404,488

8,267,029$ 8,168,858$

Municipal ForestryOperating 2,260,851$ 4,562,194$Capital Assets 4,716 4,964

2,265,567$ 4,567,158$

Water and Sewer OperationsWater

Administration 643,825$ 609,917$System Operation and Maintenance 607,280 659,793Water Operations (Regional) 582,380 491,406Capital Assets (Non-Regional) 80,434 183,233Capital Assets (Regional) 1,082,607 643,229

2,996,526 2,587,578Sewer

Administration 505,476 530,867System Operation and Maintenance 551,733 454,936Sewer Operations (Regional) 815,001 773,331Capital Assets (Non-Regional) 70,717 137,018Capital Assets (Regional) 1,639,998 455,970

3,582,925 2,352,122

6,579,451$ 4,939,700$

Long Term Debt InterestGeneral Fund 858,082 869,458Sewer Fund (Non-Regional) 36,648 36,648Water Fund (Regional) 193,541 299,450Sewer Fund (Regional) 122,186 237,990

1,210,457$ 1,443,546$

Development CorporationLegal & Advertising 4,436$ 3,417$Administration 25,755 24,341

30,191$ 27,758$

Total Expenditures 45,717,227$ 43,321,768$



SCHEDULE 8

Consolidated Expenditures - by Function (continued)


Transportation Services & Public WorksRoad Transport

Drainage 730,984$ 2,134,094$Engineering & Public Works 1,435,102 1,314,086Roads and Streets 2,920,702 2,186,662Sidewalks & Retaining Walls 67,342 78,318

Transit Subsidy 884,450 640,686Equipment Fleet

Operating Costs 1,638,059 1,322,846Less: Equipment Recovery (1,974,561) (1,889,796)

Fuel Recovery (20,242) (22,526)Capital Assets 2,585,193 2,404,488

8,267,029$ 8,168,858$

Municipal ForestryOperating 2,260,851$ 4,562,194$Capital Assets 4,716 4,964

2,265,567$ 4,567,158$

Water and Sewer OperationsWater

Administration 643,825$ 609,917$System Operation and Maintenance 607,280 659,793Water Operations (Regional) 582,380 491,406Capital Assets (Non-Regional) 80,434 183,233Capital Assets (Regional) 1,082,607 643,229

2,996,526 2,587,578Sewer

Administration 505,476 530,867System Operation and Maintenance 551,733 454,936Sewer Operations (Regional) 815,001 773,331Capital Assets (Non-Regional) 70,717 137,018Capital Assets (Regional) 1,639,998 455,970

3,582,925 2,352,122

6,579,451$ 4,939,700$

Long Term Debt InterestGeneral Fund 858,082 869,458Sewer Fund (Non-Regional) 36,648 36,648Water Fund (Regional) 193,541 299,450Sewer Fund (Regional) 122,186 237,990

1,210,457$ 1,443,546$

Development CorporationLegal & Advertising 4,436$ 3,417$Administration 25,755 24,341

30,191$ 27,758$

Total Expenditures 45,717,227$ 43,321,768$


��



SCHEDULE 9

Statement of Financial Activities - by Segment


Parks,General Corp Admin & Equipment Recreation &

Government Finance Fleet Culture Services

RevenuesTaxation, Grants in Lieu, Utility Taxes (Net) 24,172,619 - - -Sales of Services 13,284 124,404 - 1,739,578User Rates, Rentals, and Other Fees 303,868 - - -Permits and Licenses - 10,110 - -Return on Investments 705,800 - - -Contributions from Other Gov'ts & Agencies 2,224,615 36,500 - 164,383Municipal Forestry - - - -Other Revenue 4,482,051 122,069 - 9,638

31,902,237 293,083 - 1,913,599

ExpendituresAdministration and Miscellaneous (64,040) 401,250 - 137,328Administration cost recovery (673,950) - - -Contracted Services (including RCMP Contract) 427,057 235,967 - 361,026Equipment 36,332 3,303 1,638,059 143,220Equipment Recoveries - - (1,994,803) -Fees - - - 23,510Grants - 360,989 - -Insurance and Professional Services 886,562 188,104 - 587Library 1,023,458 - - -Long Term Debt Interest 858,082 - - -Materials and Supplies 32,374 11,963 - 287,221Salaries and Benefits 418,991 2,532,376 - 3,037,045Utilities 196,625 - - 466,825Capital 655,202 94,948 293,289 252,299

3,796,693 3,828,900 (63,455) 4,709,061

Excess (Deficiency) of Revenues Over 28,105,544$ (3,535,817)$ 63,455$ (2,795,462)$

Expenditures before Debt & Transfers



SCHEDULE 9

Fire & Bylaw &Economic Police Emergency Inspection

Planning Development Services Services Services

- - - - -- 9,351 83,220 7,742 -

248,352 - 16,831 - 176,400- - - - 886,078- - - - -

1,000 79,821 562,563 38,034 -- - - - -300 35,125 84,790 824 10,909

249,652 124,297 747,404 46,600 1,073,387

40,307 143,273 73,770 192,782 66,574- - - - -

1,786 22,052 6,318,086 83,757 273,093113 - 12,658 361,833 40,120- - - - -- - - - -- 1,000 52,495 - -

19,516 - 51,870 26,702 64- - - - -- - - - -- - 7,342 70,263 36

868,041 111,131 1,303,465 1,002,182 754,423- - 3,297 549

11,438 - - 72,217 89,976941,201 277,456 7,822,983 1,810,285 1,224,286

(691,549)$ (153,159)$ (7,075,579)$ (1,763,685)$ (150,899)$

(Continued on next page)


��



SCHEDULE 9

Fire & Bylaw &Economic Police Emergency Inspection

Planning Development Services Services Services

- - - - -- 9,351 83,220 7,742 -

248,352 - 16,831 - 176,400- - - - 886,078- - - - -

1,000 79,821 562,563 38,034 -- - - - -300 35,125 84,790 824 10,909

249,652 124,297 747,404 46,600 1,073,387

40,307 143,273 73,770 192,782 66,574- - - - -

1,786 22,052 6,318,086 83,757 273,093113 - 12,658 361,833 40,120- - - - -- - - - -- 1,000 52,495 - -

19,516 - 51,870 26,702 64- - - - -- - - - -- - 7,342 70,263 36

868,041 111,131 1,303,465 1,002,182 754,423- - 3,297 549

11,438 - - 72,217 89,976941,201 277,456 7,822,983 1,810,285 1,224,286

(691,549)$ (153,159)$ (7,075,579)$ (1,763,685)$ (150,899)$

(Continued on next page)


��



SCHEDULE 9

Statement of Financial Activities - by Segment (continued)


RefuseCollection & Engineering & Transit

Cemetery Landfill Public Works Services

RevenuesTaxation, Grants in Lieu, Utility Taxes (Net) - - - -Sales of Services 172,442 3,160,707 47,357 -User Rates, Rentals, and Other Fees - - 323,238 -Permits and Licenses - - - -Return on Investments - - - -Contributions from Other Gov'ts & Agencies - - 46,437 -Municipal Forestry - - - -Other Revenue - 3,000 114,583 -

172,442 3,163,707 531,615 -

ExpendituresAdministration and Miscellaneous 4,981 1,063,932 677,947 81,132Administration cost recovery - - (547,310) -Contracted Services 3,309 1,961,954 1,392,123 799,564Equipment 27,084 3,460 686,546 771Equipment Recoveries - - - -Fees - 16,979 795 -Grants - - - 2,138Insurance and Professional Services - 6,568 31,929 -Library - - - -Long Term Debt Interest - - - -Materials and Supplies 15,403 5,759 440,413 790Salaries and Benefits 134,771 96,120 2,320,073 4,244Utilities 628 8,934 238,433 -Capital 45,240 207,413 2,410,109 -

231,416 3,371,119 7,651,058 888,639

Excess (Deficiency) of Revenues Over (58,974)$ (207,412)$ (7,119,443)$ (888,639)$

Expenditures


��



SCHEDULE 9

Water Sewer Development Total TotalForestry Utility Utility Corporation 2008 2007

- 14,993 55,796 - 24,243,408 22,705,890- - - - 5,358,085 5,163,795- 3,526,002 3,033,736 - 7,628,427 6,651,157- - - - 896,188 990,062- 113,530 288,411 40,030 1,147,771 1,169,982

112,927 72,079 - - 3,338,359 3,317,5291,979,156 - - - 1,979,156 5,248,089

- 1,112,067 914,940 - 6,890,296 3,231,7052,092,083 4,838,671 4,292,883 40,030 51,481,690 48,478,209

120,634 288,228 326,734 30,191 3,585,023 3,471,145- - - - (1,221,260) (1,333,519)

1,253,212 713,822 1,095,991 - 14,942,799 15,646,120137,525 126,651 83,540 - 3,301,215 2,938,334

- - - - (1,994,803) (1,994,803)143,455 270 35 - 185,044 195,472

- - - - 416,622 405,25334,826 2,349 3,057 - 1,252,134 802,991

- - - - 1,023,458 979,370- 193,541 158,834 - 1,210,457 1,443,546

17,402 175,817 58,078 - 1,122,861 1,136,001553,797 516,289 291,203 - 13,944,151 13,037,426

- 10,058 13,574 - 938,923 966,3064,716 1,163,041 1,710,715 - 7,010,603 5,628,125

2,265,567 3,190,066 3,741,761 30,191 45,717,227 43,321,768

(173,484)$ 1,648,605$ 551,122$ 9,839$ 5,764,463$ 5,156,441$


�0



SCHEDULE 10

Long-term Debt

as at December 31

Stated PrincipalL/A MFA Year of Year of Interest Outstanding

Bylaw # Issue # Issue Purpose Maturity Rate 31-Dec-08

General Debt

2983 68 1998 Firehall/EOC building 2018 5.550 1,053,340$3523 81 2004 Leisure Center/Sports Park/Water Park 2024 4.860 4,783,0793523 85 2004 Leisure Center/Sports Park/Water Park 2024 5.200 1,739,3013761 95 2005 Leisure Center/Sports Park/Water Park 2025 4.170 2,685,5143523 99 2006 Leisure Center/Sports Park/Water Park 2027 4.430 5,868,407

Subtotal General Debt 16,129,641$

Sewer Utility DebtNon-Regional Sewer Utility Debt

3355 75 2001Cedar Valley sewer extension localimprovement 2021 5.690 485,483$

Regional Sewer Utility Debt533 63 1996 Regional sewer infrastructure 2016 4.000 146,460

125/164/533 71 1999 Regional sewer infrastructure 2019 5.990 875,964125 75 2001 Regional sewer infrastructure 2021 5.690 143,017325 85 2004 Regional sewer infrastructure 2024 4.983 373,603

Subtotal Regional Sewer Utility Debt 1,539,044

Subtotal Sewer Utility Debt 2,024,527$

Water Utility DebtRegional Water Utility Debt

257 33 1983 Regional water infrastructure 2008 3.293 -166 68 1998 Regional water infrastructure 2018 5.550 -393 75 2001 Regional water infrastructure 2021 5.690 558,766393 80 2003 Regional water infrastructure 2023 4.775 1,733,191393 83 2003 Regional water infrastructure 2013 4.345 222,390393 85 2004 Regional water infrastructure 2024 4.975 494,095

Subtotal Regional Water Utility Debt 3,008,442$

Total Long-Term Debt 21,162,610$

(a) Future payments do not include actuarial amounts.


��



SCHEDULE 10

FUTURE PAYMENTS (a)(Principal & Interest)

PrincipalOutstanding

31-Dec-07 2009 2010 2011 2012 2013

1,133,098$ 130,462$ 130,462$ 130,462$ 130,462$ 130,462$4,975,631 433,634 433,634 433,634 433,634 433,6341,809,320 164,485 164,485 164,485 164,485 164,4852,794,480 225,845 225,845 225,845 225,845 225,8456,088,435 490,655 490,655 490,655 490,655 490,655

16,800,964$ 1,445,081$ 1,445,081$ 1,445,081$ 1,445,081$ 1,445,081$

511,586$ 56,127$ 56,127$ 56,127$ 56,127$ 56,127$

161,067 19,837 19,837 19,837 19,837 19,837934,686 118,467 118,467 118,467 118,467 118,467150,707 16,534 16,534 16,534 16,534 16,534388,643 34,365 34,365 34,365 34,365 34,365

1,635,103 189,203 189,203 189,203 189,203 189,203

2,146,689$ 245,330$ 245,330$ 245,330$ 245,330$ 245,330$

147,949 - - - - -296,458 - - - - -588,809 64,599 64,599 64,599 64,599 64,599

1,809,687 162,298 162,298 162,298 162,298 162,298266,868 54,142 54,142 54,142 54,142 54,142513,986 45,448 45,448 45,448 45,448 45,448

3,623,757$ 326,487$ 326,487$ 326,487$ 326,487$ 326,487$

22,571,410$ 2,016,898$ 2,016,898$ 2,016,898$ 2,016,898$ 2,016,898$


��



SCHEDULE 11

Internal Debt/Transfers

as at December 31

Fund/Account Fund/Account Year FundsLending Borrowing* Advanced Purpose

Reserve Funds

General Capital Reserve Fund Pedestrian Overpass DCC 2000Pedestrian overpass (WestcoastExpress)

General Capital Reserve Fund Mission Roads DCC 2005 Cedar Connector road project

Equipment Replacement Reserve Fund Mission Roads DCC 2006 Cedar Connector road project

Land Sale Reserve Fund Cedar Valley Drainage DCC 2000Property purchase for detention ponds(at Cedar Street & Dewdney Trunk Road)

Land Sale Reserve Fund Cedar Valley Drainage DCC 2003Property purchase for detention ponds(Dewdney Trunk Road)

Sewer Capital Reserve Fund Cedar Valley Sewer DCC 2000 - 2001Cedar Valley gravity trunk sewer/forcemain/pump station project

Sewer Capital Reserve FundCedar Valley Sewer L.I.P.Area DCC 2002

Cedar Valley local improvement sanitarysewer extension project

Restricted Revenues

Neighbourhood Parkland Reserve Fund Silverdale Bridge DCC 2005 Industrial subdivision bridge project

SurplusAccumulated General OperatingSurplus Operations 2005 Retirement costs

Development CorporationProperty Tax Revenue(Industrial Subdivision ) 2005 Industrial subdivision bridge project

* DCC - Development Cost Charges


��



SCHEDULE 11

Total Balance TotalPlanned Balance Outstanding Balance

Year(s) of Outstanding Before Interest Interest @ OutstandingPayback 31-Dec-07 Re-Payments 31-Dec-08 4.50% 31-Dec-08

2006 … 623,251$ -$ 623,251$ 28,046$ 651,297$

2015 107,682 (107,682) - 2,423 2,423

2006 - 2025 1,448,809 (75,000) 1,373,809 63,509 1,437,318

2006 - 2009 194,530 (136,746) 57,784 5,677 63,461

2006 - 2009 252,272 - 252,272 11,352 263,624

2006-2019 1,831,774 (20,370) 1,811,404 81,972 1,893,376

2006-2014 397,128 (724) 396,404 17,854 414,258

2006… 1,084,566 (37,926) 1,046,640 47,952 1,094,592

2006 - 2012 70,200 (15,000) 55,200 - 55,200

2010 - 2012 1,068,159 (87,135) 981,024 - 981,024

7,078,371$ (480,583)$ 6,597,788$ 258,785$ 6,856,573$


��



SCHEDULE 12

Cemetery Perpetual Care Trust Fund

as at December 31 2008 2007

AssetsInvestments in Municipal Finance Authority Money Market Fund 662,741$ 640,129$

662,741 640,129

LiabilitiesPayable to District of Mission - -

662,741$ 640,129$

Financial PositionFinancial Equity

Balance, Beginning of Year 640,129$ 627,643$Add:

Interest earnings 29,524 53,135Care Fund Contributions 22,612 12,486

Less:Contribution to General Operating Fund (29,524) (53,135)

Balance, End of Year 662,741$ 640,129$

Note:As described in Note 1 of the Notes to the Consolidated Financial Statements, Trust Funds arenot included in the District of Mission's Consolidated Financial Statements.


��

2008 Annual Report - District of Mission��



2008 Annual Report – District of Mission67


2008 Annual Report – District of Mission67��



2008 Annual Report – District of Mission 68 ��



2008 Annual Report – District of Mission69��



2008 Annual Report – District of Mission

District of Mission Development CorporationNotes to the Financial Statements

for the year ended December 31, 2008

General

The District of Mission Development Corporation (Corporation) was incorporated on March 9, 1977, underthe laws of the B.C. Company Act and the B.C. Municipal Act. The Corporation’s recent businessactivities have involved providing loans and mortgages to various organizations, in order to generateeconomic development activity within the District of Mission. These loans and mortgages, in turn,generate interest earnings or income for the Corporation.

1. Significant accounting policies

(a) Inventory of Property Held for Sale

Inventory of Property Held for Sale is recorded at cost, which is less than net realizable value.Cost is defined as original cost plus accumulated carrying costs, less sales proceedsreceived up to and including 1982. Since 1982, sales proceeds have been recorded asrevenue. Costs are removed from inventory on a pro-rata basis, over total acreage held.The 2008 market value (as determined by the B.C. Assessment Authority) of Property Heldfor Sale is $3,834,000 (2007 was $3,834,000).

(b) Portfolio and Mortgage Investments

Portfolio and Mortgage Investments are recorded at cost, including bonds which are recordednet of premiums or discounts. Interest is accrued at the invested rate. Investments arewritten down to net realizable value when there has been, in the opinion of management, adecline in market value other than temporary.

(c) Use of Estimates

These financial statements have been prepared in accordance with Canadian generallyaccepted accounting principles which require management estimates and assumptions thataffect the reported amount of assets and liabilities at the date of the financial statements andthe reported amounts of revenue and expenses during the reporting period. Actual resultscould differ from those estimates.

70�0



2008 Annual Report – District of Mission

District of Mission Development CorporationNotes to the Financial Statements

for the year ended December 31, 2008


2008 2007M.F.A. Money Market Fund $845,710 $ 864,495Mortgage receivable from Mission RegionalChamber of Commerce, amortized over 25years, payable in monthly installments of$1,068 including interest at 5.5% per annum,secured by general security agreementagainst debtor’s property and by promissorynote; due July 1, 2026.

144,919 149,715

Subtotal $990,629 $1,014,210Accrued Interest 657 678

Totals $991,286 $1,014,888

3. Related Party Transactions

The District of Mission charges the Corporation for administrative salary costs related to carryingout the Corporation’s business activities.

4. Due from Mission Heritage Association

The Corporation has entered into a loan agreement with the Mission Heritage Associationwhereby the Corporation loaned the Association $58,300. The loan amount outstanding is$14,620 (2007 - $20,080). The loan amount is interest free and is repayable through annualinstallments of $5,460. The loan matures on July 1, 2010, and is secured by a promissory note.

5. Fair Market Value of Financial Assets and Financial Liabilities

For certain of the Corporation’s financial instruments, including Cash, Receivables, and AccountsPayable, the carrying amounts approximate fair market value due to the immediate or short-termmaturity of these financial instruments.

The fair market value of the Portfolio Investments approximates the carrying value (includingaccrued interest) of the various instruments, based on quoted year-end market bid prices. The fairmarket value of the Mortgage Investments approximates the carrying value given that theinherent interest rate approximates market rate.

The fair market value of the Corporation’s non-interest bearing loan receivable from MissionHeritage Association as at December 31, 2008, was $13,846 compared to a carrying value of$14,620. Fair market value has been calculated using the future cash flows (principalrepayments) of the actual outstanding debt instrument, discounted at current market ratesavailable to the Corporation for similar instruments.

6. Income Taxes

All issued shares of the Corporation are owned by the District of Mission, a local government inthe Province of British Columbia. Consequently, and pursuant to section 149(1)(d) of the IncomeTax Act, the Corporation is exempt from income tax.

71��


Municipal Forest – 50th Year Anniversary Statistical Information


Table of Contents

Statistical Information

Demographic Statistics School Enrolment ...........................................................................................................73

Employment Insurance Beneficiaries.............................................................................73Population Estimates......................................................................................................73

Building / Development Statistics

Number ofBuilding Permits Issued................................................................................74Development Activity ......................................................................................................74

Financial Statistics Restricted Revenues Collected......................................................................................75

Financial Equity ..............................................................................................................75Outstanding Long-Term Debt ........................................................................................75General Long-Term Debt Servicing Costs as a Percentage of Total Expenditures ......76Per Capita General Long-Term Debt .............................................................................76Legal Legislated Borrowing Limit ...................................................................................76Revenue by Source........................................................................................................77Expenditures by Function...............................................................................................77Capital Expenditures by Function...................................................................................78Funding Sources for Capital Expenditures.....................................................................78

Property Taxation and Assessment Statistics Authenticated Property Assessments ............................................................................79

Property Tax Revenue from New Construction .............................................................792008 Taxes Collected for Various Taxing Authorities....................................................80Property Tax Collections ................................................................................................80Major Property Taxpayers ..............................................................................................80

2008 Permission Tax Exemptions

2008 Permissive Tax Exemptions .................................................................................81Miscellaneous Statistics

Miscellaneous Statistics ................................................................................................82

72��




5,500

6,000

6,500

7,000

7,500

2004 2005 2006 2007 2008

FTE Funded Students (1)

32,50033,00033,50034,00034,50035,00035,50036,00036,50037,000

2004 2005 2006 2007 2008

2.80%

3.00%

3.20%

3.40%

3.60%

3.80%

2006 2007 2008

Demographic Statistics

(1) Funded school age students inDistrict as determined at September 30th

of each year

*Population estimates to 2006 have been revised to align with the 2006 Census Population counts.

(Source: School District #75-Mission)

(Source: Government of British Columbia-BC Stats)

73

(Source: Government of British Columbia-BC Stats)

Beneficiaries are a percentage of the population aged 19 – 64 Statistics are unavailable for 2004 and 2005

��




0

10

20

30

40

50

2004 2005 2006 2007 2008

Subdivision Applications Rezoning Applications

Development Permits Development Variance Permits

0

200

400

600

2004 2005 2006 2007 2008

Residential Additions/Renovations

Institutional Commercial Industrial Misc. Demolitions TOTAL

Building / Development Statistics(Source: District of Mission Planning Department & Inspection Services)

74

��




$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2004 2005 2006 2007 2008

NeighbourhoodParklandChargesDevelopmentCost Charges

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2004 2005 2006 2007 2008

( )

Reserve Accounts &Operating Surpluses

Reserve Funds

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

2004 2005(3) 2006 2007 2008

General Debt (1)

Sew er Utility Debt (2)

Regional Sew er Utility Debt (2)

Regional Water Utility Debt (2)

Financial Statistics(Source: District of Mission Finance Department)

(1) Supported by property taxes(2) Supported by utility revenues including user fees(3) The District recorded its share of regional utility debt effective January 1, 2005

75��




$0

$100

$200

$300

$400

$500

2004 2005 2006 2007 2008

$0$20,000,000$40,000,000$60,000,000$80,000,000

$100,000,000$120,000,000$140,000,000

2004 2005 2006 2007 2008

0.00%

1.00%

2.00%

3.00%

4.00%

2004 2005 2006 2007 2008

Financial Statistics(continued)

(Source: District of Mission Finance Department)

76��




$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

GeneralGovernment

Services

P lanning &Economic

Development

ProtectiveServices

Public Health Recreation,Parks & Culture

Sanitation andWaste Removal

TransportationServices &

Public Works

M unicipalForestry

WaterOperations

SewerOperations

Fiscal Services

2004

2005

2006

2007

2008

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

Taxation,Grants in

Lieu, & UtilityTaxes

Sale ofServices

User Rates,Rentals &

Other Fees

Return onInvestments

Other Gov'ts& Agencies

MunicipalForest

Permits &Licences

OtherRevenue

2004

2005

2006

2007

2008

Financial Statisticscontinued)


77



$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

GeneralGovernment

Services

P lanning &Economic

Development

ProtectiveServices

Public Health Recreation,Parks & Culture

Sanitation andWaste Removal


Public Works

M unicipalForestry

WaterOperations

SewerOperations

Fiscal Services

2004

2005

2006

2007

2008

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

Taxation,Grants in

Lieu, & UtilityTaxes

Sale ofServices

User Rates,Rentals &

Other Fees

Return onInvestments

Other Gov'ts& Agencies

MunicipalForest

Permits &Licences

OtherRevenue

2004

2005

2006

2007

2008

Financial Statisticscontinued)


77

��




$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000

$10,000,000$11,000,000$12,000,000

GeneralGovernment

Services

Parks,Recreation &

CulturalServices

Planning &Economic

Development

ProtectiveServices

Public Health &Welfare

Sanitation &Waste Removal


Public Works

MunicipalForestry

Water Services- Regional/Non-

Regional

Sew erServices -

Regional/Non-Regional

2004

2005

2006

2007

2008

$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000

ReserveFunds

RestrictedRevenues

Operations &Surplus

Debt GovernmentGrants

Third PartyFunding

2004

2005

2006

2007

2008

Financial Statistics(continued)


78��




$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

2004 2005 2006 2007 2008

(Source: BC Assessment Authority & District of Mission Finance Department)

0

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

2,500,000,000

3,000,000,000

3,500,000,000

4,000,000,000

4,500,000,000

Residential Utilities LightIndustry

Business/Other

ManagedForest

Recreational/NonProfit

Farm

2004

2005

2006

2007

2008

Property Taxation and Assessment Statistics

*Includes Land & Improvements

2004 2005 2006 2007 2008Residential $2,266,831,484 $2,732,196,002 $3,056,698,902 $3,699,456,002 $4,429,123,302Utilities 4,753,185 5,011,685 5,403,095 5,636,440 5,495,215Light Industry 31,675,500 34,251,600 34,773,300 42,340,700 53,077,900Business/Other 195,178,535 203,308,507 220,629,296 286,884,928 333,122,806Managed Forest 28,500 74,900 30,000 32,000 38,500Recreational /Non-Profit 9,213,800 9,696,700 9,390,500 12,507,700 13,192,100Farm 3,081,100 3,102,000 3,209,064 3,065,215 3,008,810TOTAL $2,510,762,104 $2,987,641,394 $3,330,134,127 $4,049,922,985 $4,837,058,633

79��




BC AssessmentAuthority, $359,914

or 0.91%

Fraser ValleyRegional Library,

$1,024,904or 2.58%

Fraser ValleyRegional Hospital

District, $1,382,929or 3.49% Municipal Finance

Authority, $958or 0.01%

Fraser ValleyRegional District,

$845,788or 2.13%

Municipal Taxes,$21,898,620or 55.23%

School Taxes,$14,135,494or 35.65%

Property Taxation and Assessment Statistics(continued)


(2008 Taxes)

Current taxes levied(1) $33,034,914 $34,696,363 $36,496,239 $38,717,033 $41,022,032Current taxes collected $31,350,617 $33,267,164 $35,049,785 $37,334,281 $39,267,552Current taxes outstandingat Dec 31 $ 1,684,297 $ 1,429,199 $ 1,446,454 $1,382,752 $1,754,480Percentage of currenttaxes collected 94.9% 95.9% 96.0% 96.4% 95.7%(1)Includes residential flat rate utilities and collections for other authorities

Mission Valley Shopping Centre $895,624 493989 BC Ltd. $103,452BC Hydro $571,480 Telus and Subsidiaries $97,174Loblaw Properties $299,627 JNJJ Enterprises Ltd $87,707Correction Services Canada $270,017 Jayberg Enterprises Ltd $86,007Daro Developments Ltd. $199,461 Anayat Holdings Ltd. $68,095Mission City Holdings Ltd. $180,103 Carhoun & Sons Enterprises Ltd. $65,444Terasen Gas $136,860 Derma Estates Ltd. $62,353Canada Safeway Limited $136,716 Ruth Singer Investments Ltd. $56,646Genstar Titleco Ltd. $135,420 Cressey Development Corp $56,357Canadian Pacific Railway $126,174 BC Custom Car Association $54,972Canadian Tire Real Estate Ltd. $111,603(1) Includes municipal policing taxes, library taxes, grants in lieu and 1% utility taxes;does not include special levies, utilities, and taxes levied by other taxing authorities.

80�0




2008 Permissive Tax Exemptions Provided(Source: BC Assessment Authority & District of Mission Finance Department)

Name of OrganizationMonetary Value ofExempt Municipal

Taxes * Monetary Value ofOther Exempt Taxes

** Monetary Valueof all Tax

ExemptionsAll Saints Anglican Church and Manse 675 316 991Bethel Pentecostal Assembly 7,530 3,521 11,051Cedar Valley Mennonite Church 9,440 4,415 13,855Christian Missionary Alliance Church 5,624 2,630 8,254Four Square Gospel Church 3,085 1,443 4,528Fraser House Society 2,244 1,456 3,700Greek Orthodox Church 2,512 1,175 3,687Mission Assoc. for Community Living 6,132 3,980 10,112Mission Assoc. for Seniors’ Housing 29,753 19,308 49,061Mission Community Services Society 12,894 7,735 20,629Mission Daycare Society 3,027 1,964 4,991Mission District Historical Society 3,095 1,559 4,654Mission Elk’s Lodge #30 2,947 1,378 4,325Mission Evangelical Free Church 1,346 630 1,976Mission Gur Sikh Society 17,292 8,087 25,379Mission Horse Club 3,600 1,703 5,303Mission Regional Chamber of Commerce 14,070 8,440 22,510Mission Zion Christian Fellowship 1,023 478 1,501Mt. Calvary Lutheran Church 3,357 1,570 4,927New Horizon’s Lawn Bowling Society 2,052 1,005 3,057North Valley Baptist Church 4,548 2,127 6,675Pleasant View Housing Society 1980 29,346 19,044 48,390Royal Canadian Legion Branch #57 4,650 2,175 6,825Seventh Day Adventists 1,282 599 1,881Silverdale Community Centre 5,002 2,544 7,546Silverhill Hall Association 2,116 990 3,106St. Andrew’s United Church 3,834 1,793 5,627St. Clare’s Monastery 8,056 3,768 11,824St. Joseph’s Catholic Church 4,247 1,986 6,233St. Paul’s Presbyterian Church 5,458 2,552 8,010Steelhead Community Association 764 496 1,260Sto:Lo Heritage Trust Society 3,481 2,259 5,740The Mel Jr. and Marty Zajac Foundation 16,758 10,875 27,633Trustee of Mission Congregation ofJehovah’s Witnesses 2,653 1,241 3,894

Trustees of the Mission CityCongregation of Church of God (7th Day) 1,483 694 2,177

Universal Hua Tsang Monastery 3,246 1,518 4,764West Heights Gospel Chapel 2,166 1,013 3,179Women’s Resource Society of the FraserValley 1,723 1,118 2,841

Totals $232,511 $129,585 $362,096* Includes: school taxes and Fraser Valley Regional District, Fraser Valley Regional Hospital, BC Assessment, and

Municipal Finance Authority levies.** Does not include statutory tax exemptions provided to church property via legislation.

81��




Miscellaneous Statistics(Source: Various Departments of the District of Mission and BC Stats)

Corporate AdministrationVoters on Voter’s List 16,294 21,960 21,960 21,960 22,628

Municipal Employees ** 207 214 213 227

Inspection ServicesConstruction Value of BuildingPermits Issued $72,332,945 $63,736,788 $36,375,510 $76,498,783 $46,003,922

Business Licenses Issued 1,554 1,541 1,556 1,718 1,925

Dog Licenses Issued 3,888 3,344 4,274 3,873 3,717

Fire ProtectionVolunteer Fire Fighters 76 74 77 80 82

Response Calls 745 848 945 900 1,095

Municipal Fire Hydrants 936 949 949 959 966

Police ProtectionPolice Authorized Strength 46 46(1) 47(2) 48(2) 49(3)

Police to Population Ratio 1/744 1/761 1/760 1/756 1/749

Crime Rate (per 1,000 population) 170 169 146 132 **

Criminal Code Offences 5,800 5,857 5,312 4,876 **

File Count (includes Provincial files) 17,555 17,552 19,902 17,447 17,465

Public WorksTotal Paved Roads (kms) 330 325 327 328 330

Total Sanitary Sewer Pipes (kms) 130 133 136 137 138

Total Water Pipes (kms) 155 158 168 170 171

Forestry DepartmentSeedlings Planted per year 106,758 74,000 87,642 94,290 74,830

Area of Manual Brushing (hectares) 69.2 66.0 59.0 76.0 52.4

(1)Does not include the District’s contribution towards the Integrated Homicide Investigation Team (IHIT)

(2)Does not include the District’s contribution towards IHIT and the Lower Mainland Emergency Response Team (LMERT)

(3)Does not include the District’s contribution towards IHIT and the LMERT, but does include three members belonging to new integrated

teams, Police Dog Service, Forensic, and Reconstructionist

** Statistics not available for these years.

82��



LOCATION and MAP OF MISSION

The District of Mission encompasses approximately 26,000 hectares,and is nestled in the rugged Coast Mountains located north of the Fraser River.Mission’s summer temperature averages 21.93 0C and its winter temperatures average 7.5 0C.

83

Caitlyn Rhododendron – Mission’s Official Flower

document

Documents

annual financial report

financial reportingprepared

canadian award

mission arts council

mission city record

high quality financial

current report

gfoa award recipient