2015 FINANCIAL PLAN Package

Transcription

1 FINANCIAL PLAN Package Presented For For 3rd Reading and Adoption March 26, diverse. vast. abundant.

2 Peace River Regional District For 3rd Reading and Adoption - March 26, Budget Package Table of Contents Page # Section 1 Financial Plan, Bylaw No. 2193, 3 Schedule 'A' - Five Year Budget Summary 4 Schedule 'B' - Financial Plan Revenues 5 Schedule 'C' - Capital Budget 6 Section 2 Appendix 'A' 7 Notes 8 Index (with comparison to 2014 actual) 9 Budget Working Papers with Corresponding Requisition Exhibits Section 3 Requisition Information 140 Requisition Index by Function (with 2013 & 2014 comparison) 141 Requisition 142 Comparison to 2014 Requisition 143 Section 4 Tax Comparisons by Municipality & Areas (2010 to ) Section 5 Information Population Estimates 151 Assessments - to 2014 Comparison Assessments - Graph Comparisons 154 Converted Assessment Comparisons (used for calculations) 155

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4 Pg. # Exh # For 3rd Reading and Adoption - March 26, Budget Budget Budget Budget Budget 10 1-A 1110 Legislative - Regional $ 446,300 $ 451,604 $ 457,014 $ 462,532 $ 468, Legislative - Electoral Areas $ 548,228 $ 354,152 $ 360,295 $ 441,560 $ 372,952 Total Legislative Services $ 994,528 $ 805,756 $ 817,309 $ 904,093 $ 841, C 1210 Administrative - Fiscal and Other $ 47,445,739 $ 48,117,451 $ 49,006,441 $ 50,059,792 $ 50,986, B 1200 Administration $ 3,147,366 $ 2,942,667 $ 2,962,625 $ 2,983,483 $ 2,880, D 1250 Regional District Development $ 1,537,069 $ 606,936 $ 619,074 $ 631,456 $ 644,085 Total Administrative $ 52,130,173 $ 51,667,054 $ 52,588,141 $ 53,674,731 $ 54,511, Emergency Telephone Services $ 1,167,964 $ 1,170,484 $ 1,185,939 $ 1,207,009 $ 1,229, Regional Solid Waste Management $ 14,242,152 $ 20,220,680 $ 12,531,417 $ 12,822,759 $ 13,660, Management of Development $ 1,083,993 $ 846,517 $ 776,427 $ 788,575 $ 800, Regional Recreation $ 273,157 $ 65,296 $ 65,438 $ 65,583 $ 65, Regional Parks $ 436,597 $ 420,575 $ 509,742 $ 341,726 $ 392, Invasive Plants $ 341,265 $ 528,164 $ 536,971 $ 545,954 $ 555,117 Total Regional Services $ 17,545,129 $ 23,251,716 $ 15,605,934 $ 15,771,607 $ 16,704, Building Inspection $ 374,066 $ 332,956 $ 347,974 $ 353,093 $ 358, Emergency Planning $ 483,912 $ 487,263 $ 607,050 $ 449,483 $ 454, Animal Control Shelter $ 20,200 $ 20,200 $ 20,200 $ 20,200 $ 20, Economic Development Commission $ 1,148,932 $ 865,262 $ 844,067 $ 853,047 $ 662, Grants - To Community Organizations $ 379,787 $ 202,750 $ 202,750 $ 202,750 $ 202, Recreation & Cultural Facilities Grants-In-Aid $ 478,943 $ 376,943 $ 376,943 $ 376,943 $ 376, Community Parks $ 60,270 $ 23,761 $ 24,096 $ 24,437 $ 24, Library Services $ 50,200 $ 50,200 $ 50,200 $ 50,200 $ 50, n/a 8000 Fiscal Services - MFA $ 9,387,089 $ 9,297,341 $ 8,906,988 $ 8,368,299 $ 8,279, Cemeteries $ 94,500 $ 59,500 $ 59,500 $ 49,500 $ 49,500 Total Sub-Regional Services $ 12,477,899 $ 11,716,177 $ 11,439,767 $ 10,747,952 $ 10,478, Charlie Lake Local Community Commission $ 22,315 $ 22,315 $ 22,315 $ 22,315 $ 22, Tomslake Rural Fire Protection $ 348,062 $ 99,248 $ 100,968 $ 102,722 $ 104, Fort St. John Rural Fire Protection $ 817,558 $ 779,840 $ 792,368 $ 655,147 $ 668, Emergency Rescue Vehicle $ 6,575 $ 6,575 $ 6,575 $ 6,575 $ 6, Rolla Creek Dyking $ 2,580 $ 2,600 $ 2,600 $ 2,600 $ 2, Kelly Lake Community Centre $ 94,867 $ 87,770 $ 87,821 $ 87,873 $ 87, Sub-Regional Recreation & Cultural Services $ 620,800 $ 630,166 $ 639,719 $ 649,464 $ 659, North Pine TV $ 6,110 $ 6,222 $ 6,336 $ 6,453 $ 6, Clearview Arena - Artificial Ice $ 151,150 $ 151,354 $ 151,562 $ 151,774 $ 151, Buick Arena $ 333,081 $ 340,760 $ 344,543 $ 348,478 $ 352, North Peace Cultural Centre $ - $ - $ - $ - $ Fort St. John Airport Sub Water $ 97,205 $ 49,220 $ 51,454 $ 53,703 $ 55, Fort St. John Airport Sub Sewer $ 48,350 $ 54,767 $ 56,502 $ 58,256 $ 59, Rolla Sewer $ 31,581 $ 32,346 $ 32,896 $ 37,982 $ 34, Charlie Lake Sewer $ 9,089,645 $ 285,402 $ 337,466 $ 289,572 $ 341, Kelly Lake Sewer $ 40,076 $ 18,750 $ 18,750 $ 18,750 $ 18, Charlie Lake Fire Protection $ 850,947 $ 751,608 $ 1,500,053 $ 813,767 $ 1,032, Taylor Rural Fire Protection $ 166,755 $ 170,038 $ 173,386 $ 176,801 $ 180, Dawson Creek-Pouce Coupe Rural Fire Protec$ 375,210 $ 381,636 $ 388,191 $ 394,877 $ 401, North Peace Leisure Pool $ 4,719,985 $ 3,400,758 $ 3,378,146 $ 3,350,711 $ 3,425, Chilton Subdivision Sewer $ 25,251 $ 15,135 $ 15,186 $ 15,238 $ 15, Chetwynd Rural Fire Protection $ 59,663 $ 57,712 $ 57,726 $ 57,741 $ 57, Moberly Lake Fire Protection $ 68,815 $ 70,093 $ 71,396 $ 72,726 $ 74, Clearview Gym $ 262,000 $ 257,000 $ 252,000 $ 247,000 $ 243, Chetwynd Leisure Centre $ 1,588,010 $ 1,589,040 $ 1,573,621 $ 1,578,263 $ 1,607, Chetwynd Recreation Complex $ 601,633 $ 612,850 $ 624,516 $ 636,648 $ 649, Chetwynd Arena $ 2,159,318 $ 1,831,574 $ 1,842,916 $ 1,860,354 $ 1,888, Chetwynd Library $ 469,467 $ 478,822 $ 488,363 $ 498,095 $ 508, Chetwynd & Area TV Rebroadcasting $ 59,950 $ 60,440 $ 60,940 $ 61,449 $ 61, Chetwynd and Area Scramblevision $ 223,102 $ 227,542 $ 232,071 $ 236,690 $ 241, North Peace Airport Terminal $ - $ - $ - $ - $ South Peace Multiplex $ 1,645,554 $ 1,678,056 $ 1,711,859 $ 1,747,013 $ 1,783, Friesen Sewer $ 15,033 $ 4,317 $ 4,317 $ 4,317 $ 4, Harper Imperial Sewer $ 70,287 $ 53,278 $ 54,295 $ 55,353 $ 56, Mile Electrification $ 845 $ 845 $ 845 $ 845 $ 845 Total Local Services $ 25,071,780 $ 14,208,081 $ 15,081,704 $ 14,299,553 $ 14,804,412 See Schedule 'B' for detail of Current Year Revenue Peace River Regional District Financial Plan, Bylaw No. 2193, Schedule 'A' - Five Year Budget Summary TOTAL Expenditures $ 108,219,509 $ 101,648,783 $ 95,532,855 $ 95,397,935 $ 97,339,722 Requisition / Parcel Tax $ 26,588,107 $ 31,377,564 $ 27,955,840 $ 28,105,679 $ 28,937,063 Grants $ 2,120,039 $ 1,971,073 $ 2,231,370 $ 2,280,415 $ 2,285,049 Borrowing Proceeds $ - $ 3,000,000 $ - $ - $ - Transfer from Reserves $ 8,057,328 $ 1,500,000 $ 1,000,000 $ 75,000 $ - Prior Year Surplus $ 6,341,632 $ 22,315 $ 22,315 $ 22,315 $ 22,315 Other Revenue $ 65,112,404 $ 63,777,832 $ 64,323,330 $ 64,914,526 $ 66,095,295 TOTAL Revenues $ 108,219,509 $ 101,648,783 $ 95,532,855 $ 95,397,935 $ 97,339,722

5 5 Peace River Regional District Financial Plan, Bylaw No. 2193, Schedule 'B' - Financial Plan Revenues Cat # Exh # Pg. # Requisition / Parcel Tax Grants Borrowing Proceeds Transfer from Reserves Prior Year Surplus Other Revenue Total Revenue Legislative - Regional 1-A 10 $ 255,466 $ 50,000 $ - $ - $ 164,334 $ (23,500) $ 446, Legislative - Electoral Areas 2 12 $ 534,600 $ - $ - $ - $ (11,372) $ 25,000 $ 548,228 Total Legislative Services $ 790,065 $ 50,000 $ - $ - $ 152,962 $ 1,500 $ 994, Administrative - Fiscal and Other 1-C 18 $ 60,007 $ 922,334 $ - $ 127,484 $ 236,992 $ 46,098,923 $ 47,445, Administration 1-B 14 $ 1,665,020 $ 219,196 $ - $ - $ 697,186 $ 565,963 $ 3,147, Regional District Development 1-D 20 $ 654,869 $ 45,000 $ - $ - $ 279,977 $ 557,223 $ 1,537,069 Total Administrative $ 2,379,897 $ 1,186,530 $ - $ 127,484 $ 1,214,154 $ 47,222,109 $ 52,130, Emergency Telephone Services 6 42 $ 1,026,900 $ 120,000 $ - $ - $ 17,064 $ 4,000 $ 1,167, Regional Solid Waste Management 7 54 $ 6,692,452 $ 657,719 $ - $ - $ 2,139,014 $ 4,752,967 $ 14,242, Management of Development 3 64 $ 768,178 $ 1,240 $ - $ - $ 157,431 $ 157,144 $ 1,083, Regional Recreation $ 268,169 $ 12,000 $ - $ - $ (7,012) $ - $ 273, Regional Parks $ 304,229 $ 9,500 $ - $ 25,866 $ 96,003 $ 1,000 $ 436, Invasive Plants 8 74 $ 176,741 $ - $ - $ - $ 157,024 $ 7,500 $ 341,265 Total Regional Services $ 9,236,670 $ 800,459 $ - $ 25,866 $ 2,559,523 $ 4,922,611 $ 17,545, Building Inspection 5 48 $ 62,979 $ - $ - $ 35,000 $ 122,007 $ 154,080 $ 374, Emergency Planning $ 185,711 $ - $ - $ - $ 71,682 $ 226,519 $ 483, Animal Control Shelter $ 20,200 $ - $ - $ - $ - $ - $ 20, Economic Development Commission $ 468,417 $ 46,000 $ - $ - $ 362,564 $ 271,950 $ 1,148, Grants - To Community Organizations 4 22 $ 293,813 $ 22,000 $ - $ - $ 63,974 $ - $ 379, Recreation & Cultural Facilities Grants-In-Aid $ 437,516 $ - $ - $ - $ 41,427 $ - $ 478, Community Parks $ 37,589 $ - $ - $ - $ 22,681 $ - $ 60, Library Services $ 50,200 $ - $ - $ - $ - $ - $ 50, Fiscal Services - MFA n/a 120 $ - $ - $ - $ - $ - $ 9,387,089 $ 9,387, Cemeteries $ 70,700 $ - $ - $ - $ 23,800 $ - $ 94,500 Total Sub-Regional Services $ 1,627,126 $ 68,000 $ - $ 35,000 $ 708,135 $ 10,039,638 $ 12,477, Charlie Lake Local Community Commission $ - $ - $ - $ - $ 22,315 $ - $ 22, Tomslake Rural Fire Protection $ 105,032 $ - $ - $ - $ 30 $ 243,000 $ 348, Fort St. John Rural Fire Protection $ 817,471 $ - $ - $ - $ 87 $ - $ 817, Emergency Rescue Vehicle $ 6,575 $ - $ - $ - $ - $ - $ 6, Rolla Creek Dyking $ 1,045 $ - $ - $ - $ 455 $ 1,080 $ 2, Kelly Lake Community Centre $ 87,630 $ - $ - $ - $ 7,237 $ - $ 94, Sub-Regional Recreation & Cultural Services $ 613,613 $ 1,840 $ - $ - $ 5,347 $ - $ 620, North Pine TV $ 1,169 $ - $ - $ - $ 3,741 $ 1,200 $ 6, Clearview Arena - Artificial Ice $ 151,143 $ - $ - $ - $ 7 $ - $ 151, Buick Arena $ 313,109 $ - $ - $ 5,759 $ 1,008 $ 13,205 $ 333, North Peace Cultural Centre $ - $ - $ - $ - $ - $ - $ Fort St. John Airport Sub Water $ 11,000 $ - $ - $ 50,000 $ 205 $ 36,000 $ 97, Fort St. John Airport Sub Sewer $ 15,021 $ - $ - $ - $ 179 $ 33,150 $ 48, Rolla Sewer $ 19,073 $ - $ - $ - $ 8,718 $ 3,791 $ 31, Charlie Lake Sewer $ - $ - $ - $ 7,813,219 $ 47,626 $ 1,228,800 $ 9,089, Kelly Lake Sewer $ 18,750 $ - $ - $ - $ 4,743 $ 16,583 $ 40, Charlie Lake Fire Protection $ 845,825 $ - $ - $ - $ 5,122 $ - $ 850, Taylor Rural Fire Protection $ 166,661 $ - $ - $ - $ 94 $ - $ 166, Dawson Creek-Pouce Coupe Rural Fire Protec $ 374,157 $ - $ - $ - $ 1,053 $ - $ 375, North Peace Leisure Pool $ 3,228,194 $ 9,010 $ - $ - $ 955,134 $ 527,647 $ 4,719, Chilton Subdivision Sewer $ 21,370 $ - $ - $ - $ 3,881 $ - $ 25, Chetwynd Rural Fire Protection $ 59,574 $ - $ - $ - $ 88 $ - $ 59, Moberly Lake Fire Protection $ 68,797 $ - $ - $ - $ 18 $ - $ 68, Clearview Gym $ 259,328 $ - $ - $ - $ 2,672 $ - $ 262, Chetwynd Leisure Centre $ 1,026,371 $ - $ - $ - $ 273,839 $ 287,800 $ 1,588, Chetwynd Recreation Complex $ 559,025 $ - $ - $ - $ 1,892 $ 40,716 $ 601, Chetwynd Arena $ 1,584,666 $ - $ - $ - $ 338,652 $ 236,000 $ 2,159, Chetwynd Library $ 467,904 $ - $ - $ - $ 1,563 $ - $ 469, Chetwynd & Area TV Rebroadcasting $ 59,453 $ - $ - $ - $ 497 $ - $ 59, Chetwynd and Area Scramblevision $ 221,256 $ - $ - $ - $ 1,846 $ - $ 223, North Peace Airport Terminal $ - $ - $ - $ - $ - $ - $ South Peace Multiplex $ 1,395,766 $ 4,200 $ - $ - $ 3,924 $ 241,664 $ 1,645, Friesen Sewer $ 7,670 $ - $ - $ - $ 2,088 $ 5,275 $ 15, Harper Imperial Sewer $ 46,856 $ - $ - $ - $ 12,796 $ 10,634 $ 70, Mile Electrification $ 845 $ - $ - $ - $ (0) $ - $ 845 Total Local Services $ 12,554,348 $ 15,050 $ - $ 7,868,978 $ 1,706,857 $ 2,926,546 $ 25,071,780 *** TOTAL REVENUE $ 26,588,107 $ 2,120,039 $ - $ 8,057,328 $ 6,341,632 $ 65,112,404 $ 108,219,509 NOTE: See "Appendix A" individual Exhibits for information regarding bylaw reference and limitations NOTE: See "Requisition Index by Function" (page 141) for requisition comparison to prior year(s)

6 6 Peace River Regional District Annual Financial Plan Bylaw No. 2193, Schedule 'C' - Capital Budget For 3rd Reading and Adoption - March 26, Cat Capital Description GL Account Administrative 70, , Charlie Lake Fire Department 60, Building Inspection 35, Chetwynd Leisure Centre (Pool) 146, NP Leisure Pool 890, Chetwynd Arena 161, Charlie Lake Sewer - Lagoon Upgrade 4,247, Charlie Lake Sewer - Septage Handling Facility 3,348, Charlie Lake Sewer - Temporary Lagoon (Pit) 217, Kelly Lake Sewer 16, FSJ Airport Subdivision Water 50, Solid Waste North Peace Regional Landfill 850, ,750,000 Bessborough Landfill 210, ,100,000 Chetwynd Landfill 57, ,000-55, ,000 Dawson Creek Transfer Station 160, New Trsf. Stations Upper Halfway 600, Lone Prairie 600, Hasler Flats 20, ,000 Moberly Lake 600, Groundbirch 20, ,000 Lebell 20, ,000 Rolla 600, Doig River 20, ,000 Total Transfer Stations 2,480,000 Other Solid Waste Miscellaneous (all sites) & equipment trailer 50, ,000 50,000 50,000 50,000 Landfill Gas Collection Project (FSJ Landfill) 100, ,907,000 Total SW TOTAL CAPITAL EXPENDITURES 13,330,302 8,350,000 50, , ,000 Source of Funds: General Revenue 5,482,083 1,600,000 50, , ,000 Reserves/Surpluses 7,848,219 4,050,000 Borrowing - 2,700,000 Grants - TOTAL SOURCE OF FUNDS 13,330,302 8,350,000 50, , ,000

7 7 Appendix A To 5-Year Financial Plan Bylaw No. 2193, Budget Working Papers & Requisition Exhibits For 3rd Reading and Adoption - March 26,

8 For 3rd Reading and Adoption - March 26, Notes to the Financial Plan Each budget working paper page includes: * information pertaining to the account number, name, service, portfolio, staff, etc. * the Prior Year Budget and actual with the variance * the Current Year Budget figure * the prior year surplus * various notes * the requisition (from the corresponding Exhibit on the opposite page) The requisitions in many functions vary directly related to the change of surplus from the prior year. When the surplus is down from the previous year the requisition raises accordingly. In many instances, the amount was derived from comparing the Last Year (LY) actual and budget and using the average or increasing the actual. Wages and benefits amounts are based on current available information. Changes include: * This year has 27 pay periods instead of the normal 26 (occurs every 11 years) * Some Exempt Staff advanced a "Step" this year on their way to the maximum Step 4 * Exempt Staff received annual CPI + 1% and CUPE received 2.5% * Additions: Electoral Area Manager (funded from Electoral Area) Protective Services Manager (in Emergency Planning - funded various functions) Environmental Services Coordinator (funded from Solid Waste) Development Services Coordinator (funded from Management of Development) Invasive Plants Coordinator (funded from Invasive Plants) Includes FT person to be split between NPEDC and NP Airport (will be funded half by NPEDC budget and half by Airport Society (no taxation) Some of the requisition worksheets include a "Prior Year Adjustment" Prior Year Adjustment is required when there is a change in assessments from the Completed Roll" that is used for budget preparation compared to the "Revised Roll" that the Province uses to bill property tax. Amount of dollars to be raised stays the same but the distribution changes depending on assessments. Admin Functions (1110, 1200, 1210 & 1250) are considered as one requisition amount Admininstration Fees collected are applied to 1200 even though is to cover all four. Admin Fees are amounts charged to the various functions for costs paid by other functions on that functions behalf. Most are paid to Administration but some are paid to various functions (i.e. all Community Services employees are paid from Emergency Planning and several functions contribute to cover a majority of those wages such as 911, parks, recreation and fire departments (at some point a new formula will be developed to reflect more accurately the actual costs of each function) Grants-in-lieu are usually unknown (except Hydro grant in lieu) and are applied to applicable functions - used similar to last year grant rounded down & for others 1/2 of LY actual or -0- Insurance costs are distributed by either prorated formula (for actual values of items) or by a percentage for liability (these percentages were redistributed to reflect various liability issues The Tax Rates contained on the Exhibit pages are Class 1 rates per 1000 taxable assessment. Rates for other classes are per the Provincial rations per the chart to the right. The charts and graphs show how much of the requisition is residential Class 1 (blue) and how much is the total of all of the other classes (red) Ratio CL 1 Residential 1.00 CL 2 Utility 3.50 CL 4 Major Industry 3.40 CL 5 Light Industry 3.40 CL 6 Business 2.45 CL 7 Managed Forest 3.00 CL 8 Rec/Non Profit 1.00 CL 9 Farm M:\Kim\ Financial\ Budget + Requisition.xlsx Notes Printed: :38 PM

9 PEACE RIVER REGIONAL DISTRICT ANNUAL BUDGET - APPENDIX 'A' INDEX APPENDIX 'A' - INDEX For 3rd Reading and Adoption - March 26, Expenditures Pg. # Exh Budget 2014 Budget Increase (Decrease) % 10 1A 1110 Legislative - Regional $ 446,300 $ 299,700 $ 146,600 49% $ 215, Legislative - Electoral Areas $ 548,228 $ 383,858 $ 164,370 43% $ 1,775, B 1200 Administrative $ 3,147,366 $ 2,849,862 $ 297,504 10% $ 2,209, C 1210 Administrative - Fiscal & Other $ 47,445,739 $ 43,420,945 $ 4,024,794 9% $ 44,224, D 1250 Regional District Development $ 1,537,069 $ 1,306,328 $ 230,741 18% $ 752, Grants to Community Organizations $ 379,787 $ 326,250 $ 53,537 16% $ 268, Recreation & Cultural Facilities Grants-in $ 478,943 $ 331,375 $ 147,568 45% $ 289, Charlie Lake Fire $ 850,947 $ 1,033,036 $ (182,089) -18% $ 1,030, Chetwynd Rural Fire $ 59,663 $ 66,616 $ (6,954) -10% $ 66, Dawson Creek/Pouce Coupe Fire $ 375,210 $ 326,571 $ 48,639 15% $ 325, Fort St. John Rural Fire $ 817,558 $ 726,908 $ 90,651 12% $ 726, Moberly Lake Rural Fire $ 68,815 $ 66,850 $ 1,965 3% $ 66, Taylor Rural Fire $ 166,755 $ 159,014 $ 7,741 5% $ 158, Tomslake Fire $ 348,062 $ 101,965 $ 246, % $ 122, Emergency Telephone System $ 1,167,964 $ 1,201,856 $ (33,892) -3% $ 1,173, Emergency Planning $ 483,912 $ 374,466 $ 109,447 29% $ 323, Emergency Rescue Vehicle $ 6,575 $ 6,575 $ - $ 6, Building Inspection $ 374,066 $ 304,118 $ 69,947 23% $ 266, Animal Control Shelter $ 20,200 $ 20,200 $ - $ 20, North Peace Airport Terminal $ - $ 367,469 $ (367,469) -100% $ 2,990, Regional Solid Waste Management $ 14,242,152 $ 15,078,001 $ (835,849) -6% $ 13,247, Cemeteries - B,C,D, & E $ 94,500 $ 89,500 $ 5,000 6% $ 65, Management of Development $ 1,083,993 $ 803,869 $ 280,124 35% $ 645, Charlie Lake Local Community $ 22,315 $ 22,315 $ - $ Mile Electrification $ 845 $ 845 $ - $ Rolla Creek Dyking $ 2,580 $ 6,500 $ (3,920) -60% $ 5, Kelly Lake Community Centre $ 94,867 $ 96,867 $ (2,000) -2% $ 89, Invasive Plants $ 341,265 $ 285,574 $ 55,690 20% $ 177, Economic Development Commissions $ 1,148,932 $ 1,012,741 $ 136,191 13% $ 740, Regional Recreation $ 273,157 $ 70,150 $ 203, % $ 63, Sub-Regional Recreation $ 620,800 $ 621,536 $ (736) 0% $ 619, South Peace Multiplex $ 1,645,554 $ 1,403,890 $ 241,664 17% $ 1,614, Clearview Gym $ 262,000 $ 262,000 $ - $ 259, Chetwynd Leisure Centre $ 1,588,010 $ 1,841,498 $ (253,488) -14% $ 1,661, North Peace Leisure Pool $ 4,719,985 $ 3,794,750 $ 925,235 24% $ 2,723, Chetwynd Recreation Complex $ 601,633 $ 560,917 $ 40,716 7% $ 590, Chetwynd Arena $ 2,159,318 $ 2,148,529 $ 10,789 1% $ 1,830, Clearview Arena - Artificial Ice $ 151,150 $ 151,250 $ (100) 0% $ 259, Buick Creek Arena $ 333,081 $ 330,354 $ 2,728 1% $ 343, Regional Parks $ 436,597 $ 376,821 $ 59,776 16% $ 273, Community Parks (Area B) $ 60,270 $ 78,470 $ (18,200) -23% $ 55, Chetwynd Library $ 469,467 $ 460,775 $ 8,692 2% $ 460, Library Services $ 50,200 $ 50,200 $ - $ 50, North Peace Cultural Centre GIA $ - $ 376 $ (376) -100% $ Area E Scramblevision $ 223,102 $ 214,500 $ 8,602 4% $ 214, Chetwynd TV $ 59,950 $ 53,850 $ 6,100 11% $ 53, North Pine TV $ 6,110 $ 9,210 $ (3,100) -34% $ 5, n/a 8000 Fiscal Services - MFA $ 9,387,089 $ 7,495,415 $ 1,891,674 25% $ 8,400, Charlie Lake Sewer $ 9,089,645 $ 5,268,096 $ 3,821,549 73% $ 2,698, Chilton Sewer $ 25,251 $ 17,671 $ 7,580 43% $ 14, FSJ Airport Sub Sewer $ 48,350 $ 48,450 $ (100) 0% $ 53, Friesen Sewer $ 15,033 $ 10,970 $ 4,063 37% $ 9, Harper Imperial Sewer $ 70,287 $ 61,743 $ 8,543 14% $ 50, Kelly Lake Sewer $ 40,076 $ 21,120 $ 18,956 90% $ 30, Rolla Sewer $ 31,581 $ 22,570 $ 9,011 40% $ 13, FSJ Airport Sub Water $ 97,205 $ 96,221 $ 984 1% $ 48,581 TOTAL Expenditures $ 108,219,509 $ 96,541,506 $ 11,678,004 12% $ 94,387,767 9 Prior Year ACTUAL (prior to Audited Financial

10 Peace River Regional District - Budget Working Paper - Page 10 Service Fund Regional Portfolio Chair General Operating - 01 Staff Chief Financial Officer 1110 Legislative - Regional Requisition Exhibit 1-A For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget 111 Requisition - municipal 92,079 92,079-91, , , , , Grants-in-lieu 25,000 30,371 5,371 25,000 25,500 26,010 26,530 27, Workshop Registration Fees - - 1, Recovered costs 8,485 8, Unappropriated surplus 80,509 80,509 (1) 164, Total Revenue 366, ,156 13, , , , , ,161 Tax Rates (based on current year assessments)>> Change from LY (0.001) Total Amount to Requisition: 260,791 Requisition/Parcel Tax 255, , , , , ,466 91,700 Grants 50,000 25,500 26,010 26,530 27,061 Prior Year Requisition: 260,791 Change from Prior Year 80,509 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 164, ,325 (66,700) Other (23,500) EXPENDITURES 366, , , , , , Legislative - Regional Wages-directors 140, ,300 (20,500) 153, , , , , Benefits 2,700 2,029 (671) 3,000 3,060 3,121 3,184 3, Travel 67,200 63,045 (4,155) 75,000 76,500 78,030 79,591 81, Meals (100) Meeting 23,400 20,191 (3,209) 30,000 30,600 31,212 31,836 32, Board Hosted Workshops/Events 15,000 1,238 (13,762) 50,000 50,000 50,000 50,000 50, Memberships 1,000 - (1,000) 1,000 1,020 1,040 1,061 1, Agricultural Advisory Committee 12,000 3,526 (8,474) 6,000 6,000 6,000 6,000 6, Committee Volunteers (mileage only) 10, (9,967) 3,000 3,000 3,000 3,000 3, Telephone & Internet 4,600 2,420 (2,180) 4,600 4,600 4,600 4,600 4, Utilities Committee 5, (4,805) Board Medical Scholarship - 100, , , , , Consulting 10,000 - (10,000) 10,000 10,000 10,000 10,000 10, Insurance 2,900 2,844 (56) 2,800 2,856 2,913 2,971 3, REVENUE 1110 Legislative - Regional Requisition - electoral 168, , , , , , , Budget Notes: Miscellaneous 5,000 - (5,000) 7,500 7,500 7,500 7,500 7,500 Total Expenditures 299, ,821-83, , , , , ,161 Surplus (deficit) carry forward Ag Committee Meetings: meals & mileage $3K; Plus $3K for travel/workshops 164,334 Change from 146,600 LY Budget 48.92% Green "Carbon" Project Reserve 11,493 All Board wages/expenses not directly pertaining to Electoral Area business. Varies year to year - using 20% above Last Year Actual due to new members will attend more meetings and based on the Strategic Plan indicating lobbying and advocating for many issues. Plus the increase of the Chair's annual indemnity of $8,900. Includes all Commission directors. Includes: Strategic Planning Session ($25K); George Cuff Workshop ($10K) - will be charging non-prrd for attendance; and Roberts Rules of Order ($5K). Plus $10K for something that may come up that the Board would be hosting/participating. Includes Corporate Promotional Clothing (ie Vests, Jackets, etc.) for Directors and staff. Provincial requirement to pay for carbon credits to offset carbon emissions. Putting into a reserve for Board approved "Green" projects that may arise in the future. Paid into by many functions. Mileage for all Committee volunteer members appointed by Board not paid by other organization to attend (Policy approved Jan 29/09) - Exception of Ag Advisory Committee which has it's own budget. Reduced based on claims for past few years. Commission appointments are not paid from here but are paid as "wages" the same as if a director (i.e. NP Pool Commission, Civic Properties Commission and NP Airport Commission). Current Bylaw allows $25 per month PLUS Chair's Cell Phone plus we have allowed for reasonable phone costs. The Remuneration Bylaw will be coming forward with other minor amendments and at that time will include changing Internet to "Communications" (internet & $40/mo for those that incur those costs on the PRRD's behalf (not everyone claims this allowance). Increased to cover cost of potential COW meetings separate from Board meetings. Additional day(s) with all Board will cost more. Per Strategic Planning and other discussions regarding how to attract medical professionals, the Board discussed establishing a "Scholarship" for local students going into the medicial field of studies.

11 Peace River Regional District - Budget Working Paper - Page 11 EXHIBIT 1-A Legislative - Regional (excluding election and UBCM, FCM & NCMA Costs) Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: LGA s. 800 (2) (a) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 9, ,545, % (26) 8,990 Dawson Creek 23, ,050, % (171) 22,943 Hudson's Hope 3, ,010, % (1) 3,512 Fort St. John 45, ,059, % 85 45,846 Taylor 3, ,990, % (36) 3,753 Pouce Coupe 1, ,852, % (3) 1,000 Chetwynd 5, ,203, % 3 5,752 Area B 78, ,898, % 47 78,054 Area C 20, ,104, % 3 20,626 Area D 37, ,781, % ,396 Area E 27, ,184, % (63) 27,592 See Area E Jurisdiction Split Below Total 255, ,763,680, % (0) 255,466 Area E - Jurisdiction , ,529, % (63) 27,255 Area E - Jurisdiction ,654, % (1) , ,184, % (63) 27,592 For Comparison need to include all 4 "Administrative" Functions Function This Year Last Year Change Municipal Requisition: 91, (1-A) 255, ,791 (5,325) Electoral Area Requisition: 163, (1-B) 1,665,020 1,510, ,798 Total Requisition: 255, (1-C) 60,007 40,449 19,558 After Prior Year Adj (1-D) 654, , ,567 Total 2,635,363 2,194, , Last Year Change % Change $ Requisition 260, % (5,325) Assessment 2,570,030, % 193,649,962 Tax Rate % (0.001) Class 1 - Residential Total All Other Classes 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

12 Peace River Regional District - Budget Working Paper - Page 12 Service Fund Regional Portfolio Electoral Area Directors Committee General Operating - 01 Staff Chief Financial Officer 1190 Legislative - Electoral Areas Requisition Exhibit 2 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Total Revenue 317,258 1,764,162 1,446, , , , , ,952 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 157,926 Requisition/Parcel Tax 534, , , , , ,600 Prior Year Requisition: 157,926 30,000 Grants Borrowing Proceeds Trsf. From Reserves 75,000 Change from Prior Year 62,632 Prior Year Surplus -11, ,673 66,700 Other 25, EXPENDITURES 317, , , , , , Legislative - Electoral Areas Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 1190 Legislative - Electoral Areas Requisition - electoral 157, , , , , , , Interest on Reserves 208, , Grants-in-lieu Recovered costs 1,700 1, Grant - Farmer's Advocate 66, ,700 75,000 25, Trsf from BC Rail 4,347 4, Unappropriated surplus 62,632 62, , Trsf from Operating Reserve - election 30,000 30, , Trsf from Fair Share Reserve 1,068,260 1,068, Trsf from Rural Loan Fund Reserve 41,297 41, Trsf from Gas Tax Reserve 47,317 47, Wages - Electoral Area Manager 50,000-50,000 82, , , , , Wages - Directors 60,000 61,556 1,556 87,100 88,842 90,619 92,431 94, /6 Benefits - directors & EA Manager 9,000 9, ,707 32,342 32,988 33,648 34, WCB - EA Manager 1, Travel 22,100 25,094 2,994 30,200 30,804 31,420 32,048 32, Meals ,000 1,020 1,040 1,061 1, Meetings 1,600 2, ,000 5,100 5,202 5,306 5, Memberships 35,258 34, ,000 40,800 41,616 42,448 43, Election Costs 45,000 65,580 20, , Farmer's Advocate 133, ,667 68, , Communication - telephone & internet 2, ,543 2,000 2,000 2,000 2,000 2, Professional services - legal 1,000-1,000 5,000 5,000 5,000 5,000 5, Consulting 50, Insurance 2,200 2, ,200 2,244 2,289 2,335 2, Miscellaneous - Info+Electoral Bus. 22,200 2,024-20,176 66,000 15,000 15,000 15,000 15, Payments from Fair Share Reserve 1,068,260 1,068, Payments from Gas Tax Reserve 47,317 47, Payments from BC Rail Reserve 4,347 4, Payments from Rural Loan Fund 41,297 41, Transfer to Reserve - Election 25,000 25,000 25,000-25, Transfer Interest on Reserve 208, , Total Expenditures 383,858 1,775,535 1,391, , , , , ,952 Reserve Dec. 31 General Fund Surplus (deficit) carry forward -11,372 Change from 164,370 Max. $45K Election 3,512 LY Budget 42.82% No Limit Fair Share 10,234,995 NOTE: Function now includes full-time No Limit Rural 3,316,371 Electoral Area Manager No Limit Gas Tax 4,895,533 No Limit BC Rail 52,592 Budget Notes: Plus Interest 1 UBCM ($10,293), NCLGA ($21,402) & FCM ($3,504 approved Dec 18/14) (Don't have NCLGA - increased & rounded up) Plus $3K for Manager Due to Auditor accounting requirements, all monies spent from the Reserve Accounts must go through a function. If there is no function and the funds 5 are granted from Fair Share, Gas Tax, etc. it must still go through a function and this is the function that it will appear. There is no budget and it is an in/out for no tax effect. This is the same for interest earned on the reserves (in/out). Full time Electoral Area Manager was approved in Had budgetted half year for 2014 but position didn't get filled. Budget this year is 10 months 6 and when filled will be full year following years. 7 Last year actual plus 20% for additional meetings (2 new directors). Plus Electoral Area Director's Indemnity (increased $13,200 total). Rural Budgets & Electoral Area meetings. Plus UBCM, NCMA & FCM business only & business pertaining to Electoral Area only. Board appointment committees & commissions are charged to Legislative-Regional as well as Board authorized attendance by Electoral Area Directors to events representing the Board. Increased by 20% of actual for additional meetings. Plus EA Director's benefits. PLUS increased travel, meals, etc. for EA Manager Election was last year. Past practice has been to put $15K into reserve the non-election years then bring $30K out of reserve plus the current year charge of $15 to cover the local government election. Then there is always some in reserve in case of a by-election. The problem we found is that this past election was over $66K (not including Tate Creek Referendum which was removed to Feasibility where it was approved - approx. $18K). This still means that the cost of an election is much more than in the past - and there were only 2 of the 4 Electoral Areas that had elections. Therefore, base on that information, if there was a "full election" it could be closer to $100K. Since elections are now every 4 years will increase the amount to $25K per year to transfer to reserve. The reason for the much higher cost is the high cost of communications (newspapers, radio, etc.) Distribution of information to rural residents and miscellaneous projects ($5K). Plus remainder of financial support to the Custodians of the Peace to assist organizations researching oil & gas activities: RBAC Funding Approved:$30K (Feb. 17/11) plus $2,000 (Jan. 17/13) plus $1,500 (Nov. 21/13) = $33,500 Less $16,367 spent leaves $17,133 PLUS From Communications Budget ($43,800): Electoral Area Directors in the news (June & Dec in North East News and Chetwynd Echo) ($7,300) Electoral Area information/communications ($2,500); Constituent Meetings - 12 meetings ($24K); Media - Get out & vote for referendums ($10K) Current agreement expires March 31/. Received $100K for the 2014/ provincial year that leaves $25K for the year with no guarantees of any additional funding. For budget purposes the budget is the "full" cost of the 7 months remaining in the current contract that ends July 31st. Decision will need to be made later in the year whether to continue (with a 2% increase per the contract) and the decision will need to be made whether it continues dependent if provincial funding is available or will it continue at full taxpayer cost. Included additional $1,000 to cover meetings, etc. Moved from Legislative Regional to Legislative Electoral Area due to it being a rural issue/activity. 8 Consulting costs for a negotiator if Electoral Areas participate in the Fair Share negotiations. Will need to change Max of Election

13 Peace River Regional District - Budget Working Paper - Page 13 EXHIBIT Legislative - Electoral Areas Election, UBCM, NCMA & FCM Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: LGA s. 800 (2) (b) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Area B 255, ,898, % (22) 255,012 Area C 67, ,104, % (15) 67,409 Area D 121, ,781, % ,847 Area E 90, ,184, % (85) 90,332 See Area E Jurisdiction Split Below Total 534, ,768,968, % 0 534,600 Area E - Jurisdiction , ,529, % (84) 89,228 Area E - Jurisdiction 760 1,104 3,654, % (1) 1,103 90, ,184, % (85) 90,332 Last Year Change % Change $ Requisition 157, % 376,674 Assessment 1,661,865, % 107,102,908 Tax Rate % ,000 Class 1 - Residential Total All Other Classes 250, , , ,000 50,000 0 Area B Area C Area D Area E

14 Peace River Regional District - Budget Working Paper - Page 14 Service Fund Regional Portfolio Chair General Operating - 01 Staff Chief Financial Officer & Deputy Chief Administrative Officer 1200 Administrative Requisition Exhibit 1-B For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 1,510,222 Requisition/Parcel Tax 1,665,020 2,159,150 2,175,552 2,192,780 2,085,853 1,665, ,196 Grants 219, , , , ,263 Prior Year Requisition: 1,510,222 Change from Prior Year 553,710 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 697, , ,733 Other 565, , , , ,142 EXPENDITURES 2,839,861 3,147,366 2,942,667 2,962,625 2,983,483 2,880, Administrative Wages - full time 1,239,843 1,199,574 (40,269) 1,305,710 1,358,724 1,385,899 1,413,617 1,441,889 REVENUE 1200 Administrative Requisition - electoral 976, ,764-1,066,614 1,383,154 1,393,661 1,404,697 1,336, Requisition - municipal 533, , , , , , , Interest on Reserves Grants-in-lieu 110, ,881 65, , , , , , Shared administration fees 506, , , , , , , Admin Fee, Vehicle use 40,700 33,800 (6,900) 61,600 62,832 64,089 65,370 66, Recovered costs 7,100 13,242 6,142 6,630 1,500 1,500 1,500 1, Bylaw Ticket Fines 2,000 3,844 1,844 2,800 2,856 2,913 2,971 3, Sale of Assets Grants - Unconditional Transfer 109, ,195 (1) 109, , , , , Unappropriated surplus 553, ,710 (1) 697,186 Total Revenue 2,839,861 2,907,052 67,190 3,147,366 2,942,667 2,962,625 2,983,483 2,880, Benefits 295, ,081 (32,599) 316, , , , , WCB 11,761 11,724 (37) 13,233 13,898 14,176 14,460 14, Travel, Training, Conferences & Wrkshps 89,000 38,160 (50,840) 95,000 96,900 98, , , Travel In-Region Meals 6,700 4,415 (2,285) 4,900 4,998 5,098 5,200 5, Memberships 4,000 4, ,200 5,304 5,410 5,518 5, Human Resources 55,000 50,158 (4,842) 55,000 20,000 20,000 20,000 20, Telephone & Internet 41,800 25,996 (15,804) 28,600 29,172 29,755 30,351 30, Advertising 5,000 2,942 (2,058) 5,000 5,100 5,202 5,306 5, Project - Records Management 25,000 9,982 (15,018) 25,000 50,000 25, Bylaw Enforcement/Legal/Adjudication 5,000 3,306 (1,694) 15,000 15,000 15,000 15,000 15, Comm: Plan & Designers & Website , , , , , Comm: Internal Training/Intranet 30, (29,247) 10,500 10,500 10,500 10,500 10, Comm: Board 30,000 1,653 (28,347) 107, , , , , Comm: Community & Stakeholder 127,000 62,318 (64,682) 45,000 45,000 45,000 45,000 45, Comm: Major Publications ,500 32,500 32,500 32,500 32, Comm: Campaigns & Periodicals Comm: Supplies & Miscellaneous - - 6,000 6,000 6,000 6,000 6, Legal 70,000 18,418 (51,582) 28,000 28,560 29,131 29,714 30, Audit 39,000 27,890 (11,110) 30,000 30,000 30,000 30,000 30, Consulting 18,000 3,778 (14,222) 5,000 10,000 10,000 10,000 10, Rent - FSJ Office 10,000 8,199 (1,801) 10,000 10,000 10,000 10,000 10, Insurance 15,996 15,739 (257) 15,809 16,125 16,447 16,776 17, Administration Fees to Emerg. Planning 61,242 61,242 (0) 58,568 59,739 60,934 62,152 63, Bad Debts 1,000 - (1,000) 1,000 1,000 1,000 1,000 1, Miscellaneous 5, (4,175) 5,000 5,000 5,000 5,000 5, Equipment - R & M 22,400 26,201 3,801 28,900 29,478 30,068 30,669 31, Unit # 7 - GMC (2005) 13,600 3,524 (10,076) Unit # Equinox (White) 7,500 4,708 (2,792) 5,200 5,304 5,410 5,518 5, Unit # Equinox (Black) 7,500 5,421 (2,079) 6,000 6,120 6,242 6,367 6, Unit # Equinox (Silver/Grey) 7,000 5,696 (1,304) 6,300 6,426 6,555 6,686 6, Unit # Equinox (Black) 10,000 6,051 (3,949) 6,700 6,834 6,971 7,110 7, Unit # Silverado (Black) 5,174 5,174 10,000 10,200 10,404 10,612 10, Office (FSJ) 5,000 4,369 (631) 9,000 9,180 9,364 9,551 9, Office (Dawson Creek) 117,800 96,356 (21,444) 120,000 98, , , , Warehouse 17,900 12,254 (5,646) 14,100 14,382 14,670 14,963 15, Utilities - electricity 24,900 22,979 (1,921) 25,300 25,806 26,322 26,849 27, Utilities - natural gas 8,200 8, ,900 10,098 10,300 10,506 10, Utilities - prop tax/water/sewer/garbage 4,300 2,790 (1,510) 3,100 3,162 3,225 3,290 3, Supplies - office & computer 76,100 65,361 (10,739) 76,100 77,622 79,174 80,758 82, RD Events/Functions, SWAG, Saleables 40,000 22,066 (17,934) 40,000 40,000 40,000 40,000 40, Capital 50,000 30,995 (19,005) 70, Major Purchases - Non TCA 180,000 - (180,000) 180, Trsf to Capital Reserve (Bldg & Veh) 70,000 70, , , , ,000 20, Trsf to "Green" Carbon Reserve 1,640 1,640-1,570 1,570 1,570 1,570 1, Trsf Interest on Reserve - - Total Expenditures 2,849,862 2,209, ,101 3,147,366 2,942,667 2,962,625 2,983,483 2,880,257 Surplus (deficit) carry forward 697,186 Change from 297,504 LY Budget 10.44%

15 Peace River Regional District - Budget Working Paper - Page 15 Service Fund Regional Portfolio Chair General Operating - 01 Staff Chief Financial Officer & Deputy Chief Administrative Officer 1200 Administrative Requisition Exhibit 1-B For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Budget Notes: Last of 3-year contract. Plus $5K for additional work that may be required. 11 Using 50% more than last year actual due to unforeseen - if it doesn't have a function to charge it to it gets charged to Admin 12 Transfer to Capital Reserves: Building $150K; and Vehicles $20K (increased building since even with the renovations will be at maximum capacity) 13 Unsure what the grant will be this year. Leave same as last year. 14 Records management supplies and RFP to do the conversion project to electronic filing system. Carried Forward same budget (last year some cabinets). 15 Implemented a "Fines" bylaw. Using 75% of last year as this year revenue 16 Previously charged 30% of Community Services wages here with Admin Wages - now all wages charged to Emerg. Planning and Admin Fee to pay share Last year was labour negotiator. This year nothing scheduled - allocating $5K for unknown consulting work that may be required. Estimate $2,500 each: CAO (7); DCAO (5); CO (3); CFO (3); Admin (3); Finance (3); Communications Manager ($7,800); Bylaw Enforcement (1); Plus 8 Northern Region ($1K each); Plus 2 NH Meetings $2,500 (paid by Hospital Admin Fee) Plus Contingency of $5,000. Plus Regional Courses: Finance Courses ($2K); Admin Staff Coures ($2K); Bylaw Enforcement Courses ($1K); Plus Web Courses ($1,700K) Total $95K Includes: Pins $2K; Flags $5K; Sweatshirts/TShirts $2K; Books $1K; Name Tags $1K; Corporate promotional SWAG items $5K. Also includes RD Events, Board presentations, parade float, Christmas Party. Left same as last year budget even though not all was used because of additional staffing/offices will require additional items. Includes additional cost of 2x week having courier pick pick up briefcase from offices. Last year costs are only part of the year Plus running Boards Other departments are charged for the use of the "fleet" vehicles based on prior year usage. Total budet of vehicles and trsf to reserves x rate per usage. Includes the $24K for blinds carried forward from prior years as part of surplus, plus: $10K for additional roof repair; upstairs coffee pot same as downstairs ($1K); multi port USB duplicator ($1K) 9 This does not include Manager wages (included in wages). Plan recommends 1 additional staff but not included in this year's budget. Budget consists of: -243: Communication Plan/Designers/Website ($140,000) Designing for Projects - brochures, department projects, templates, newspaper ads, etc. ($50K) Website updates & maintenance ($30K) Contracted Writing Services ($10K) Contracted video sevices ($40K) Contracted photography services ($10K) -244: Internal Training & Internet ($10,500) IAP2 Certification-professional certification for P2 practitioners ($3K) IAP2 Training for Managers & Board - 2 days) ($5K) Board Media Training (1/2 day) ($1,500) Staff Website and social media training (1/2 day) ($1K) (Note the $6,000 travel & $1,800 registration for courses are included in Admin Travel -210) -245: Board ($107,500) North East News Information Flyers ($6K); Annual Report ($8K); Tradeshow FSJ (display, space, swag) ($7,500); Strategic Plan Design and Distribution & Final Booklet ($21K); Regional Marketing $40K (plus $40K next year for $80K total); Board Directed Advertising $25K -246: Community Stakeholders ($45K) Open houses & regional meetings - referendums water & sewer & building bylaw ($30K) General information campaigns - newspaper, radio web ($15K) -247: Major Publications ($32,500) Regional Specific Information/Communications ($2,500) North East News Insert 2 per year ($30K) -248 Memberships & Periodicals ($700): International Association of Public Participation ($350) Canadian Public Communications Society ($350) -249 Supplies & Miscellaneous ($6K) Corporate displays - banners, easels, art set up for branded items and logo Total submitted Communications budget is $414,800. This includes amounts that are not in tese accounts but included elsewhere such as: Electoral Area Budget ($43,800); Water & Sewer Feasibility ($14K); Building Inspection ($7K); and Travel/Conferences ($7,800). These particular accounts of the "Communications" budget here is now $386,000 which includes items for Strategic Planning ($86K). Adding or replacing staff is expensive and most of the time unexpected. This budget amount will be used for any position, no matter what department - normally use estimate of 3 per $5,000. This includes cost of advertising, interview expense (video or in person) and relocation if required ($2,500 - plus 1 additional $2,500 for relocation if it is a department head position). This year there are already 6 to 8 hires due to 4 new positions which can create shuffle and re-advertising for the vacated position. Therefore leaving same higher budget as last year (which was higher than normal to fill CAO posiition) Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. Building Renos (adding offices downstairs per Board approved plan to accommodate new staff plus relocating staffing upstairs) estimated $70K. PLUS furniture for new offices ($15K) and 2 replacement workstations in upstairs ($5K) PLUS windows replacement (as many as budget allows). Admin Fees charged to various functions plus $10K from the Hospital 21 Additional vehicle plug-ins and existing parking lot upgrades ($30K). New Photocopier ($27K) May Lease instead of buying. New Postage Machine ($9K) 22 Includes the purchase of a desk for one office ($1,500); folding/stuffing machine ($4,750); multi-port USB stick duplicator ($1,000); plus misc = total $5K 23 Used last year actual plus 10% - nothing major planned As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 32 Machinery & Equipment 232, ,978 68,469 Vehicles 141,637 41,875 99,762 Buildings 1,742, ,208 1,020,667 IT 133, ,348 14,652 Capital Reserves: Land 28,905-28,905 Vehicles 91,156 Work In Progress - - Building 599,133 Total 2,278,864 1,046,409 1,232,455 Capital Reserve Balance Dec ,288 Annual Depreciation Expense 90,874 Equity 1,323,329 Total Assets 1,922,744

16 Peace River Regional District - Budget Working Paper - Page 16 For 3rd Reading and Adoption - March 26, B L A N K

17 Peace River Regional District - Budget Working Paper - Page 17 EXHIBIT Administration 1-B Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: LGA s. 800 (2) (a) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 58, ,545, % (153) 58,615 Dawson Creek 150, ,050, % (989) 149,657 Hudson's Hope 22, ,010, % (8) 22,891 Fort St. John 298, ,059, % ,746 Taylor 24, ,990, % (209) 24,486 Pouce Coupe 6, ,852, % (18) 6,520 Chetwynd 37, ,203, % 15 37,491 Area B 508, ,898, % ,692 Area C 134, ,104, % ,427 Area D 242, ,781, % ,614 Area E 180, ,184, % (368) 179,881 See Area E Jurisdiction Split Below Total 1,665, ,763,680, % (0) 1,665,020 Area E - Jurisdiction , ,529, % (363) 177,683 Area E - Jurisdiction 760 2,202 3,654, % (4) 2, , ,184, % (368) 179,881 For Comparison need to include all 4 "Administrative" Functions Municipal Requisition: 598,406 Function This Year Last Year Change Electoral Area Requisition: 1,066, (1-A) 255, ,791 (5,325) Total Requisition: 1,665, (1-B) 1,665,020 1,510, ,798 After Prior Year Adj 1210 (1-C) 60,007 40,449 19, (1-D) 654, , ,567 Total 2,635,363 2,194, ,599 Last Year Change % Change $ Requisition 1,510, % 154,798 Assessment 2,570,030, % 193,649,962 Tax Rate % , , , , , ,000 0 Class 1 - Residential Total All Other Classes

18 Peace River Regional District - Budget Working Paper - Page 18 Service Fund Regional Portfolio Chair General Operating - 01 Staff GM of Development Services & Chief Financial Officer 1210 Administrative - Fiscal & Other Requisition Exhibit 1 + For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 43,420,945 44,461,437 1,040,492 47,445,739 48,117,451 49,006,441 50,059,792 50,986,718 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 40,449 Requisition/Parcel Tax 60, ,899 76, ,602 72,904 60,007 10,000 Grants 922, , ,355 1,014,144 1,014,356 Prior Year Requisition: 40,449 72,210 Borrowing Proceeds Trsf. From Reserves 127,484 Change from Prior Year 182,151 Prior Year Surplus 236,992 19,559 43,116,135 Other 46,098,923 47,021,401 47,961,819 48,921,046 49,899,457 EXPENDITURES 43,420,945 47,445,739 48,117,451 49,006,441 50,059,792 50,986, Administrative - Fiscal & Other Miscellaneous 40,000-40,000 40,000 40,000 40,000 40,000 40, ISP-Information Systems Plan 182,600 49, , , ,000 50, ,000 50, Vadim Upgrades 25,000 2,313-22,687 25,000 10,000 10,000 10,000 10, Office Upgrades re Technology 30,000 2,615-27,385 30,000 10,000 10,000 10,000 10, Fair Share - municipal 40,463,367 40,463, ,267,187 44,132,531 45,015,181 45,915,485 46,833, Fair Share - electoral 2,582,768 2,582, ,761,735 2,816,970 2,873,309 2,930,775 2,989, b Feasibility - Prespatou Hall 7,187 7,187 7, c Feasibility - Paleontology Function 5,742-5,742 5, d Feasibility - Tomslake/Farmington Water 16, ,228 16, a Feasibility - Public Septage Facility 50,000 40,629-9,371 49, Feasibility - NP Rec Facilities Inventory 50,580 50, Feasibility - Deerfield Sub CL Swr 8,200 8, Feasibility - Tate Creek Comm Hall 17,958 17, Feasibility - Water & Sewer Facilities 15,670 15,670 48, Transfer to own reserve - Feasibility 25,000 25,000 75,000 50,000 50,000 50,000 50, Transfer to own reserve-comm Works (Gas Tax) 926, , , , ,951 1,003,532 1,003, Transfer Interest on Reserves 31,765 31, REVENUE 1210 Administrative - Fiscal & Other Requisition - electoral 26,179 26, ,433 81,915 48,846 79,804 46, Requisition - municipal 14,270 14, ,575 45,984 27,421 44,799 26, Interest on Reserves 31,765 31, Grants-in-lieu 10,000 4,710-5,290 10,000 10,200 10,404 10,612 10, Investment income 70,000 89,022 19,022 70,000 71,400 72,828 74,285 75, Recovered costs Fair Share 43,046,135 43,046,135 46,028,923 46,949,501 47,888,491 48,846,261 49,823, Community Works Fund - Gas Tax 926, , , , ,951 1,003,532 1,003, Grant-Encana (Water Tomslake & Farmington) Unappropriated surplus 182, , , Transfer from Op Res - Feasibility & ISP 72, ,464 68, , Total Expenditures 43,420,945 44,224, ,500 47,445,739 48,117,451 49,006,441 50,059,792 50,986,718 Reserve Balances Dec. 31 General Fund Surplus (deficit) carry forward 236,992 Change from 4,024,794 Max. December $150K 31, Feasibility ,802 LY Budget 9.27% Max. $350K ISP (Information Sys. Plan) 268,316 Budget Notes: Max. $400K Insurance 473,472 1 Board approved Feasibility Studies. Funded from Feasibility Reserve No Limit Rural Fringe 2,007,218 1-a Remainder of funds re provision of Public Septage Facilities Budget had $50K plus additional Plus Interest $40K approved April 24/14 by Board for the Charlie Lake Public Septage Facility site. 1-b Remainder of approved funding (May 15/14 approval of $15K) 1-c 1-d Remainder of approved funding ($30K from RD, $15K from Tumbler Ridge = $45K budget) re establishing a Service Area Remainder of Joint Project funded $97K Encana & $30K Area D Fair Share + $30K Feasibility (Feb. 14/13) Have spent $140,532 of the $157K over 2012 & 2013 from the Encana and Fair Share Funds. Remainder is Feasibility funds Miscellaneous is for things that come up during the year of a Regional nature that have not been budgeted (ie "Community Conversations"). Technological and office repairs/changes to offices to accommodate network and other infrastructure and new employee workstations. Per the new agreement received 7 Laptops & 6 Desktops & GIS Workstation ($30K); Printers ($12K); Network Upgrades ($10K); File Tracking Software ($130K); PLUS Upgrade to Microsoft Office 2013 ($25K) Upgrades and changes to Vadim program. Major upgrade to Vadim program planned. Bringing in trainer (shared with ChetwyndA) to learn latest upgrade installed. Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. Board approved Feasibility studies of $50K on Oct. 19/14 for Water & Sewer Service Areas. Remainder carried forward PLUS $14K from communications budget. Board approved $60K on April 24/14 for the NP Recreation Inventory. Since there is a service (-7110) the funds spent in 2014 will be repaid to the Feasibility reserve and the remainder will be budgeted to complete in that function. 10 Board approved $10K on May 29/14 for new Service Area. Referendum failed. 11 Board approved $16K on June 12/14 for possible Service Area. Voting failed. Due to the high number of Feasibility Studies, need to replenish more than normal. Based on amount still allocated and replenishing the Recreation Inventory and adding 12 $75K this year will still have limited funds for unforeseen feasibility studies As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 33 IT 389, ,526 23,778 Total 389, ,526 23,778 Capital Reserve Balance -

19 Peace River Regional District - Budget Working Paper - Page 19 EXHIBIT 1-C Administrative - Fiscal and Other Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: LGA s. 800 (2) (a) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 2, ,545, % (4) 2,114 Dawson Creek 5, ,050, % (26) 5,403 Hudson's Hope ,010, % (0) 825 Fort St. John 10, ,059, % 13 10,762 Taylor ,990, % (6) 884 Pouce Coupe ,852, % (0) 235 Chetwynd 1, ,203, % 0 1,351 Area B 18, ,898, % 7 18,331 Area C 4, ,104, % 0 4,845 Area D 8, ,781, % 26 8,771 Area E 6, ,184, % (10) 6,486 See Area E Jurisdiction Split Below Total 60, ,763,680, % (0) 60,007 Area E - Jurisdiction 759 6, ,529, % (10) 6,407 Area E - Jurisdiction ,654, % (0) 79 6, ,184, % (10) 6,486 Function This Year Last Year Change Municipal Requisition: 21, (1-A) 255, ,791 (5,325) Electoral Area Requisition: 38, (1-B) 1,665,020 1,510, ,798 Total Requisition: 60, (1-C) 60,007 40,449 19,558 After Prior Year Adj 1250 (1-D) 654, , ,567 Total 2,635,363 2,194, , Last Year Change % Change $ Requisition 40, % 19,558 Assessment 2,570,030, % 193,649,962 Tax Rate % For Comparison need to include all 4 "Administrative" Functions Class 1 - Residential Total All Other Classes 20,000 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

20 Peace River Regional District - Budget Working Paper - Page 20 Service Fund Regional Portfolio Chair General Operating - 01 Staff GM of Development Services 1250 Regional District Development Requisition Exhibit 1 + For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 383,303 Requisition/Parcel Tax 654, , , , , ,869 45,000 Grants 45,000 45,900 46,818 47,754 48,709 Prior Year Requisition: 383,303 Change from Prior Year 432,662 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 279, , ,364 Other 557, EXPENDITURES 1,306,329 1,537, , , , , Regional District Development Wages - full time 233, ,383-19, , , , , , Benefits 62,840 51,904-10,936 69,089 70,471 71,881 73,318 74, WCB 2,616 2, ,110 3,173 3,236 3,301 3, Travel, Training, Conferences & Wrkshp 12,500 2,784-9,716 12,500 12,750 13,005 13,265 13, Travel, Use of RD Vehicle 1,600 1,600 1,300 1,326 1,353 1,380 1, Mileage In-Region Meals In-Region Memberships Communication - telephone & internet 36,600 32,781-3,819 35,000 35,700 36,414 37,142 37, Advertising 1,000-1,000 1,000 1,020 1,040 1,061 1, Professional Services 2,000-2,000 63, Insurance 1,800 1, ,700 1,734 1,769 1,804 1, Admin Fee (to Man of Development) 46,155 46, ,947 52,986 54,046 55,127 56, Network - maintenance 95, ,615 9, , , , , , Supplies & Equipment 65,000 55,262-9,738 55,000 56,100 57,222 58,366 59, Groundwater Monitoring Project 100, ,544 54, , Worker Camps 50,000-7,142-57,142 50, Water Investigation Project (Provincial) 83, Peace Initiatives 146, , , Site C Monitoring Options/Impact 445,364 91, , , Regional District Awareness 2,500-2,500 2,500 2,550 2,601 2,653 2,706 REVENUE 1250 Regional District Development Requisition - electoral 247, , , , , , , Requisition - municipal 135, , , , , , , Grants-in-lieu 45,000 44, ,000 45,900 46,818 47,754 48, Groundwater Project - Real Estate Foun. 80,000 80, , Water Investigation (Provincial Project) 83, Recovered costs BC Hydro - Site C Funding Agreement 445,364 91, , , Unappropriated surplus 432, , ,977 Total Revenue 1,306,329 1,032, ,966 1,537, , , , ,085 Total Expenditures 1,306, , ,942 1,537, , , , ,085 Surplus (deficit) carry forward 279,977 Change from LY 230,741 Budget 17.66% Budget Notes: 1 GIS & IT Staffing. Admin higher to pay portion of GM of Development Services wages (1/3). 2 Network Maintenance - 55 workstations / 9 servers / 2 backups & security and miscellaneous contractor network/system repairs For work on: Permanent Fair Share Program; and Property Taxation of BC Hydro. Remainder of original $200K budget. (will include costs for facilitator and meeting for Fair Share Committee of the Whole meeting(s). Combined Travel, Training, Conferences & Workshops together (including meals while away). Licenses & Maintenance ($15K); ESRI Upgrade ($8K); SQL Upgrade ($5K); Webmap Apps ($10K); Miscellaneous ($11K); Workstation ($3) Plus Books, Storage Cabinet for plotter paper rolls, large format paper trimmer, straight edge & cutting map ($3K) Remainder of funds from BC Hydro for Site C work by and on behalf of PRRD (from deferred revenue) Board Strategic priorities indicated as one of the top priorities. (note credit last year to correct prior year posting error) GW Solutions was approved Feb. 27/14 to complete study - $400K project funded by matching funds from PRRD & Real Estate Foundation of BC. Ortho Photos - North Peace Fringe. 10 Water Investigation (Drilling Project) - Fully funded by Province

21 Peace River Regional District - Budget Working Paper - Page 21 EXHIBIT 1-D Regional District Development Basis of Apportionment: Converted Hospital Assessments - Land & Improvments Tax Rate or Other Limitations: LGA s. 800 (2) (a) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 23, ,545, % (39) 23,075 Dawson Creek 59, ,050, % (251) 59,000 Hudson's Hope 9, ,010, % (2) 9,005 Fort St. John 117, ,059, % ,432 Taylor 9, ,990, % (53) 9,660 Pouce Coupe 2, ,852, % (5) 2,567 Chetwynd 14, ,203, % 4 14,743 Area B 199, ,898, % ,036 Area C 52, ,104, % 4 52,870 Area D 95, ,781, % ,683 Area E 70, ,184, % (93) 70,800 See Area E Jurisdiction Split Below Total 654, ,763,680, % 0 654,869 Area E - Jurisdiction , ,529, % (92) 69,935 Area E - Jurisdiction ,654, % (1) , ,184, % (93) 70,800 For Comparison need to include all 4 "Administrative" Functions Function This Year Last Year Change Municipal Requisition: 235, (1-A) 255, ,791 (5,325) Electoral Area Requisition: 419, (1-B) 1,665,020 1,510, ,798 Total Requisition: 654, (1-C) 60,007 40,449 19,558 After Prior Year Adj 1250 (1-D) 654, , ,567 Total 2,635,363 2,194,764 $ 440, Last Year Change % Change $ Requisition 383, % 271,567 Assessment 2,570,030, % 193,649,962 Tax Rate % ,000 Class 1 - Residential Total All Other Classes 200, , ,000 50,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

22 Peace River Regional District - Budget Working Paper - Page 22 Service Fund By Area Portfolio Chair / Electoral Area Directors for EA Grants portion General Operating - 01 Staff Chief Financial Officer 1950 Grants to Community Organizations Requisition Exhibit 4 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget EXPENDITURES 1950 Grants to Community Organizations Grant-in-aid - Medical Recruitment 107, , , , , Grants-in-aid - TR Museum Foundation 55,000 55, Grants-in-aid - STARS 170, , , Grants-in-aid - Annual Events 9,000 2,750-6,250 9,000 9,000 9,000 9,000 9, Grants-in-aid - Tourism 30,000-30,000 30,000 30,000 30,000 30,000 30, Grants-in-aid - Special Events 11,000 10, ,000 11,000 11,000 11,000 11, Grants-in-aid - area B 5,000-5,000 5,000 5,000 5,000 5,000 5, Grants-in-aid - area C 5,500 4,158-1,342 7,000 7,000 7,000 7,000 7, Grants-in-aid - area D 23,750 20,250-3,500 23,750 23,750 23,750 23,750 23, Grants-in-aid - area E 17,000 6,250-10,750 17,000 17,000 17,000 17,000 17,000 REVENUE 1950 Grants to Community Organizations Requisition - electoral 170, , , , , , , Requisition - municipal 76,046 76,046 94,033 57,707 57,564 57,417 57, Grants-in-lieu 22,000 28,581 6,581 22,000 22,440 22,889 23,347 23, Unappropriated surplus 57,352 57, ,974 Total Revenue 326, ,831 6, , , , , ,750 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 246,898 Requisition/Parcel Tax 293, , , , , ,813 22,000 Grants 22,000 22,440 22,889 23,347 23,814 Prior Year Requisition: 246,898 Change from Prior Year 57,352 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 63,974 46,915 - Other , , , , , ,750 Total Expenditures 326, ,858-57, , , , , ,750 Surplus (deficit) carry forward 63,974 Change from LY Budget 53, % Budget Notes: 1 2 Per Board (2009) to eliminate NRAHTA per capita grant and implement a general "Tourism" Grant. Must be an annual event. Case by case approval required. Policy is an annual budget between $6,500 to $9,000. Using maximum. (Examples of past grants: Oil & Gas Conference $5K, Women's Symposium $1K, Air Show $1K, Hudson's Hope Music Festival $400) Per Board Policy (must be a non-annual event). Case by case approval required. Annual maximum $11,000. Includes annual share for HandiDart $5,600 (last year $4,158) per formula between FSJ, Taylor & Area C to pay prior year actual PLUS $1,400 for "other" Step Up n Ride: 75% of prior year loss (max. per RBAC policy May 20, 2010=$25K). Financial report indicates more than $25K loss therefore max grant of $18,750 Area D (Note Area E 25% is $6,250); PLUS $5,000 for others (ie last year Art Gallery $1,500) See function One time Geopark funding and 3-year funding commitment based on the economic benefit to the region. Board approved (Oct. 11/12) to provide a grant of $170,000 per year for 3 years (2013, 2014 & ). Final year of commitment Step Up n Ride: 75% of prior year loss (max. per RBAC policy May 20, 2010=$25K). Financial report indicates more than $25K loss therefore max grant of $6,250 Area E ( Note Area D 75% is $18,750) PLUS $10,750 for others = $17K Commitment Completed: Board approved (March 10/11) to provide a grant of $21,000 per year for 3 years (2011, 2012 & 2013) Grant to official Societies that assist with the recruitment of medical professionals (i.e. North Peace Division of Family Practice that received the funds through the PRRHD designated for Northern health's medical recruitment). This is the first time including this and depending on the requests there may need to be policy developed for providing the grants. It also includes funds for sponsorship to assist UNBC medial students that are coming to the Peace to possibly select a location to do their residency (requesting $7,037) that was approved at the Feb. 12/15 Board. Budget less area surplus Applicable to All = 305,037 Area C + 5,658 Less: Surplus applicable to all -43,381 Area D + 20,250 Requisition applicable to all 261,656 Area E + 6,250 Area B + EA Only 32,158 Total Req. 293,813

23 Peace River Regional District - Budget Working Paper - Page 23 EXHIBIT Grants - To Community Organizations Basis of Apportionment: Area by area basis Tax Rate or Other Limitations: $ 0.10 per $1,000 taxable value SLP 23 & 37 Max. Product $ 1,367,501 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 9, ,545, % (25) 9,210 Dawson Creek 23, ,050, % (162) 23,512 Hudson's Hope 3, ,010, % (1) 3,597 Fort St. John 46, ,059, % 80 46,951 Taylor 3, ,990, % (34) 3,847 Pouce Coupe 1, ,852, % (3) 1,025 Chetwynd 5, ,203, % 2 5,892 Area B 79, ,898, % 45 79,942 Area C 26, ,104, % 2 26,783 Area D 58, ,781, % ,540 Area E 34, ,184, % (60) 34,516 See Area E Jurisdiction Split Below 293,813 Total 293,813 2,763,680, % (0) 293, average Area E - Jurisdiction , ,529, % (59) 34,094 Area E - Jurisdiction ,654, % (1) , ,184, % (60) 34,516 Municipal Requisition: 94,033 Electoral Area Requisition: 199,780 Total Requisition: 293,813 After Prior Year Adj 261,656 Requsition Applicable to All 5,658 Plus: Area C 20,250 Plus: Area D 6,250 Plus: Area E - Plus: Area B 293,813 Last Year Change % Change $ Requisition 246, % 46,915 Assessment 2,570,030, % 193,649,962 Tax Rate % Average Rate Class 1 - Residential Total All Other Classes 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0

24 Peace River Regional District - Budget Working Paper - Page 24 Service Fund Rural Portfolio Electoral Area Directors General Operating - 01 Staff Manager of Community Services 1951 Recreation & Cultural Facilities Requisition Exhibit 11 Grants-in-Aid For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 306,631 Requisition/Parcel Tax 437, , , , , ,516 Prior Year Requisition: 306,631 Change from Prior Year 24,744 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 41, ,885 - Other , , , , , ,943 EXPENDITURES 1951 Recreation & Cultural Facilities Grants-in-Aid Volunteer Recognition Banquet 6,000 4,891 (1,109) 6,500 6,500 6,500 6,500 6, Workshops - 5, Administration Fees 4,200 4,200-62,443 62,443 62,443 62,443 62, Grants-in-aid - area B 103,000 90,622 (12,378) 200, , , , , Grants-in-aid - area C 112,025 86,291 (25,735) 100, , , , , Grants-in-aid - area D 3,000 3,000-3,000 3,000 3,000 3,000 3, Grants-in-aid - area E 103, ,945 (2,205) 102, , , , ,000 REVENUE 1951 Recreation & Cultural Facilities Grants-in-Aid Requisition - electoral 306, ,631 (0) 437, , , , , Unappropriated surplus 24,744 24, , Total Revenue 331, , , , , , ,943 Total Expenditures 331, ,948-41, , , , , ,943 Surplus (deficit) carry forward 41,427 Change from 147,568 LY Budget 44.53% Budget Notes: Note that grants not claimed are placed in a payable account for future claiming - reviewed to remove and/or reallocate if not used. The Youth Travel not claimed in the current year is NOT carried forward to a payable account. The budget is set by the Area Director and the distribution is set at various Grant-in-Aid meetings in April and final approval done at RBAC in May. The budget amounts are entered to appropriate area for requisition - not as a total to all. Tower Lake ONLY - Area D grants are distributed through Sub-Regional Recreation Increased to $200K for one year only (Feb. 19/15) Portion of Manager of Community Services and Coordinator. Workshops (ie Changes to the Societies Act)

25 Peace River Regional District - Budget Working Paper - Page 25 EXHIBIT 11 Recreation & Cultural Facilities Grants-In-Aid Basis of Apportionment: Area by area basis. Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Area B - Greater of $ 107,625 Max. Product 678,805 Bylaw No. 669, 1990 Or, the product of $ per $1,000 taxable value (imprv) Area C - Greater of $ 26,790 Max. Product 293,088 Or, the product of $ per $1,000 taxable value (imprv) Area D - Greater of $ 20,205 Max. Product 279,550 Or, the product of $ per $1,000 taxable value (imprv) Area E - Greater of $ 86,095 Max. Product 317,783 Or, the product of $ per $1,000 taxable value (imprv) For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area B 205, ,239, % Area C 92, ,656, % Area D 21, ,764, % Area E 118, ,387, % See Area E Jurisdiction Split Below 437,516 Total 437,516 1,443,047, % average Area E - Jurisdiction , ,050, % Area E - Jurisdiction 760 1,489 3,336, % 118, ,387, % Last Year Change % Change $ Requisition 306, % 130,885 Assessment 1,357,114, % 85,933,189 Tax Rate % Average Rate 250,000 Class 1 - Residential Total All Other Classes 200, , ,000 50,000 0 Area B Area C Area D Area E

26 Peace River Regional District - Budget Working Paper - Page 26 Service Fund Specified Portfolio Electoral Area C General Operating - 01 Staff Manager of Community Services 2410 Charlie Lake Fire Requisition Exhibit 33 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 2410 Charlie Lake Fire Requisition - electoral 759, , , ,608 1,500, , , Interest on Reserve Grants-in-Lieu Fund Raising/Donations Sale of Assets 24, Recovered Costs -22,203-22, Unappropriated Surplus 273, , , Transfer from Capital Reserve 250,000-50,000 Total Revenue 1,033,036 1,035,924-21, , ,608 1,500, ,767 1,032,755 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 759,412 Requisition/Parcel Tax 845, ,608 1,500, , , ,825 Prior Year Requisition: 759,412 Change from Prior Year 273,624 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 5, ,413 - Other - 250, ,000 1,033, , ,608 1,500, ,767 1,032,755 EXPENDITURES 2410 Charlie Lake Fire Wages 154, ,376-5, , , , , , Benefits 38,441 30,210-8,231 40,577 41,388 42,216 43,060 43, WCB (Staff) 1,694 1, ,028 2,069 2,110 2,152 2, Contracting - Miscellaneous 5,000 2,115-2,885 5,000 5,100 5,202 5,306 5, Travel/Training/Conferences/Workshop 60,000 58,084-1,916 70,000 71,400 72,828 74,285 75, Travel, Use of RD Vehicles Mileage In-Region Meals In-Region 2,000 1, ,000 2,040 2,081 2,122 2, Meetings 1, ,000 1,000 1,000 1,000 1, Memberships & Dues 1, ,000 1,020 1,040 1,061 1, Communications - Phone, Cell, Interne 26,000 23,638-2,362 20,000 20,000 20,400 20,808 21, Advertising & Promo (Fire Prevention) 12,000 11, ,000 15,300 15,606 15,918 16, Mapping & Licensing 1, ,008 1,000 1,020 1,040 1,061 1, Consulting - Fire Underwriters Survey 10, Rent 2,520 2, ,250 2,295 2,341 2,388 2, Insurance (Property & Liability) 6,800 6, ,800 6,936 7,075 7,216 7, Administration fees 1,248 1,248 3,213 3,277 3,342 3,409 3, Misc / Exams / Abstracts / Etc. 4,000 2,721-1,279 4,000 4,080 4,162 4,245 4, Radio/Pager/Dispatch (Lease & Own) 10,000 3,202-6,798 10,000 7,500 7,650 7,803 7, Safety Equipment (Breathing/Clothing) 25,000 35,444 10,444 35,000 35,700 36,414 37,142 37, Volunteers - Fire Pay 10,000 13,080 3,080 14,000 14,280 14,566 14,857 15, Volunteers - Practice Pay 2,500 2,500 2,500 2,550 2,601 2,653 2, Volunteers - Life Ins & Ext Health 5,500 4, ,356 5,463 5,572 5,684 5, Volunteers - Appreciation (inc. Fire Fit) 6,500 6, ,500 6,630 6,763 6,898 7, Volunteers - WCB Volunteers - On Call 17,000 13,213-3,788 17,000 17,340 17,687 18,041 18, Inspections (Ladder, Compressors, Etc 4,000 6,830 2,830 10,000 10,200 10,404 10,612 10, Building & Grounds Maintenance 15,000 19,160 4,160 20,000 20,400 20,808 21,224 21, Equipment - Hose, Foam, Etc. 8,000 9,096 1,096 16,000 16,320 16,646 16,979 17, Uniforms - New & Maintenance 12,000 16,157 4,157 12,000 12,240 12,485 12,734 12, CL#10 - New Command Vehicle 5,000 1,371-3,629 12,000 12,240 12,485 12,734 12, CL# Sterling (Yellow) 14,000 13, ,000 39,780 40,576 41,387 42, CL# GMC Sierra Pickup 12,000 14,890 2,890 17,000 17,340 17,687 18,041 18, CL# Tender 12,000 14,802 2,802 14,000 14,280 14,566 14,857 15, CL# Chev Grass Unit (Yellow) 5,500 5, ,500 5,610 5,722 5,837 5, CL# Intn'l - Pumper (Yellow) 12,000 7,524-4,476 12,000 12,240 12,485 12,734 12, CL# Intn'l - Tanker (Multi) 1,000 1, CL# Ford Diesel (Yellow) Resc 14,500 6,236-8,264 14,500 14,790 15,086 15,388 15, CL# Ford F150 - Command (W 4,000 11,717 7, CL# Ford Pumper (Yellow) 5,500 5, ,500 7,650 7,803 7,959 8, Utilities - Electricity 3,600 4, ,000 5,100 5,202 5,306 5, Utilities - Natural Gas 3,000 4,505 1,505 6,000 6,120 6,242 6,367 6, Utilities - Water 17,000 13,137-3,863 17,000 17,340 17,687 18,041 18, Supplies (office, computer, etc.) 4,000 2,422-1,578 4,000 4,880 4,978 5,077 5,179

27 Peace River Regional District - Budget Working Paper - Page 27 Service Fund Specified Portfolio Electoral Area C General Operating - 01 Staff Manager of Community Services 2410 Charlie Lake Fire Requisition Exhibit 33 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Capital 464, ,735 21,735 60,500 57, ,000 92, , Major Purchases - Non Capital 15,000 9,103-5,897 25,000 10,000 10,000 10,000 10, Trsf to Operating Reserve 5,000 5,000 10,000 10,000 10,000 10,000 10, Transfer to Capital Reserve 100, , Trsf to "Green" Carbon Reserve 1,040 1,040 1,370 1,370 1,370 1,370 1, Transfer Interest on Reserve Total Expenditures 1,033,036 1,030,802-2, , ,608 1,500, ,767 1,032,755 Surplus (deficit) carry forward 5,122 Change from LY (182,089) Budget % Operating Reserve: Dec ,098 Maximum $50,000 plus interest Total number of "Fire Call-outs" for 2014 Total number of "Fire Call-outs" for 2013 Does not include road rescue or medical aid Budget Notes: 1 Full year Fire Chief and Deputy Fire Chief Capital: Equipment: Building: Thermal Imaging Cameras ($28K) Washer/Dryer ($2,500); Turnout Gear Washer/Dryer ($30K) Includes Fire Prevention Training. With the increased number of new members training & workshops will be higher than normal. Plus attending Fire Challenge in Grande Prairie. Plus Province is introducing the "Playbook" that identifies basic levels of training for firefighters and officers Cost of WCB for volunteers is $75 per month per member (est. 31 or 32) x 12 months = $29K x rate ($1.10 per $100) = approx. $400 Previous year had higher cost due to installation of fibreoptic line. Meter has been installed on building so will be starting to pay by usage for hall. The two fire hydrants that are used to fill the fire trucks (at hall and at school) have been monitored and there is an estimated 16,000 cu metres per year $3/cu metre is a total of $48,000. For this year reducing the estimate to 1,000 cu metres per month for a total of 12,000 cu metres per $3/cu metre for a total of $36,000. Actual usages will be tabulated twice during the year to re-evaluate and other clean-sources of water will be researched (ie lake, etc.). Leaving same budget due to some discrepancies that occurred during summer months that need to be adressed. Major non-capital purchases: Records Management System, vinyl flooring in Chief's office to replace carpet and locker in Chief's office for extra clothing & gear. Add to reserve for new appartus to replace CL #5 in Need to have an operating reserve for unexpected non-capital requirements. 10 Per requirements to be carbon neutral (don't purchase carbon credits but put into "green" reserve. This is the amount calculated on prior year tonnage. 11 Miscellaneous Contracting (ie Had to hire flagging contractor for downed power lines during wind storm) 12 Increased to include Fire Prevention Education and increase also due to Open House costs. Plus additional for rental of sign (extremely beneficial). 13 Although under budget last year, leaving same budget due to new bumper winch and Emergency Lighting that is carried over to this year. 14 Although over budget last year, was including turn-out gear repairs. Remaining same budget. New radios were $380/mo for 5 years (10% down with option to buy 10% - probably wouldn't buy out since would be ready to upgrade 15 again). Plus $3K for maintenance, etc. of pagers & dispatch as required. Last year was only partial year of full cost that is why underbudget 16 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 17 Foam took up majority of budget. Also require equipment including nozzles, "Rescue Randy", multi gas detectors, vulcan flash lights, life jackets, etc. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 35 Machinery & Equipment 193,347 44, ,978 Vehicles 1,081, , ,365 Buildings 415, , ,460 Water Infrastructure 38,447 3,845 34,602 Total 1,728, , ,405 Capital Reserve Dec. 31 Annual Depreciation Expense 61,666 Equity 1,016, ,151

28 Peace River Regional District - Budget Working Paper - Page 28 For 3rd Reading and Adoption - March 26, B L A N K

29 Peace River Regional District - Budget Working Paper - Page 29 EXHIBIT 33 Charlie Lake Fire Protection Specified Area of Electoral Area C & B Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: Greater of $ 450,000 Bylaw No. 1587, 2005 Or, the product of $ 1.57 per $1,000 taxable value (L&I) Max. Product $ 1,252,009 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C & B - Specified Area 845, ,549, % Total 845, ,549, % Last Year Change % Change $ Requisition 759, % 86,413 Assessment 96,588, % 7,961,598 Tax Rate % Class 1 - Residential Total All Other Rates per 1,000 of Taxable Assessment Ratio Tax Rate Tax Requisition 2014 Tax Rate CL 1 Residential $ 513, CL 2 Utility $ 8, CL 4 Major Industry $ 4, CL 5 Light Industry $ 25, CL 6 Business $ 293, CL 8 Rec/Non Profit $ CL 9 Farm $ $ 845,825

30 Peace River Regional District - Budget Working Paper - Page 30 Service Fund Defined Portfolio Electoral Area E General Operating - 01 Staff Manager of Community Services 2411 Chetwynd Rural Fire Requisition Exhibit 21 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.062) Total Amount to Requisition: 66,616 Requisition/Parcel Tax 59,574 57,712 57,726 57,741 57,756 59,574 Prior Year Requisition: 66,616 Change from Prior Year 0 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 88-7,042 - Other ,616 59,663 57,712 57,726 57,741 57,756 EXPENDITURES 2411 Chetwynd Rural Fire Insurance Administration Fees , Contract service - Fire 65,391 65, ,573 56,573 56,573 56,573 56,573 REVENUE 2411 Chetwynd Rural Fire Requisition - electoral 66,616 66, ,574 57,712 57,726 57,741 57, Unappropriated surplus Total Revenue 66,616 66, ,663 57,712 57,726 57,741 57,756 Total Expenditures 66,616 66, ,663 57,712 57,726 57,741 57,756 Surplus (deficit) carry forward 88 Change from LY (6,954) Budget % Budget Notes: Per submitted budget received Feb. 18, from the District of Chetwynd. Calculated per agreement formula (Fire Budget, not including 1 Rescue Services & Hydrants = $243,994 x 23% Rural Share) Total Number of FIRE Call-outs for 2014 Total Number of FIRE Call-outs for Total Rural Call-outs Total Rural Call-outs 21

31 Peace River Regional District - Budget Working Paper - Page 31 EXHIBIT 21 Chetwynd Rural Fire Protection Defined Area Electoral Area E Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: $ 65,000 Bylaw No. 1129, 1998 Or the product of $ 1.96 per $1,000 taxable value (L&I) (L & I taxable value per Bylaw) Max. Product $ 227,226 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area E - Defined Area 59, ,915, % Total 59,574 11,915, % Last Year Change % Change $ Requisition 66, % (7,042) Assessment 11,854, % 60,650 Tax Rate % (0.062) Class 1 - Residential Total All Other Classes

32 Peace River Regional District - Budget Working Paper - Page 32 Service Fund Defined Portfolio Electoral Area D General Operating - 01 Staff Manager of Community Services 2412 Dawson Creek/Pouce Coupe Fire Requisition Exhibit 15 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 326, , , , , , ,697 REVENUE 2412 Dawson Creek/Pouce Coupe Fire Requisition - electoral 325, , , , , , , Grant-In-Lieu Unappropriated surplus 1,027 1, ,053 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 325,544 Requisition/Parcel Tax 374, , , , , ,157 Prior Year Requisition: 325,544 Change from Prior Year 1,027 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 1,053 48,613 - Other , , , , , ,697 EXPENDITURES 2412 Dawson Creek/Pouce Coupe Fire Rent Insurance Administration Fees 1,250 1,250 3,215 3,215 3,215 3,215 3, Fire Contract - Dawson Creek 203, , , , , , , Fire Contract - Pouce Coupe 70,830 70, , , , , , Transfer to Capital reserves 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Expenditures 326, , , , , , ,697 Surplus (deficit) carry forward 1,053 Change from LY Budget 48, % 2014 Call-outs Total Rural 2013 Call-Outs Dawson Creek Dawson Creek Budget 3,065,303 Pouce Coupe Pouce Coupe Budget 206,200 Total Budget Notes: 1 Dawson Creek 6.95% of DC Budget (rcv'd Jan 5/15) of $3,065,303 = $213,039 Plus 2014 underpayment to reflect actual costs ($4,587)=$217,626 2 Pouce Coupe 34.35% of operating & capital budget (received Feb. 20, ): $299,836 x 34.35% = $102,994 3 Annual Transfer to Reserve for purchase of fire trucks (water pumpers) owned by the RD. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debt Fund 36 Vehicles 566, , ,846 Total 566, , ,846 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 28,346 Equity 269, ,440

33 Peace River Regional District - Budget Working Paper - Page 33 EXHIBIT Participating Area of Electoral Area D Dawson Creek-Pouce Coupe Rural Fire Protection Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: Greater of $ 176,000 Bylaw No. 710, 1990 Or, the product of $ per $1,000 taxable value (L&I) Max. Product $ 1,153,006 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Participating Area 374, ,747, % Total 374,157 38,747, % Last Year Change % Change $ Requisition 325, % 48,613 Assessment 37,527, % 1,220,253 Tax Rate % Class 1 - Residential Total All Other Classes

34 Peace River Regional District - Budget Working Paper - Page 34 Service Fund Defined Portfolio Electoral Area C General Operating - 01 Staff Manager of Community Services 2413 Fort St. John Rural Fire Requisition Exhibit 27 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 726, , , , , , ,181 Tax Rates (based on current year assessments)>> Change from LY (0.043) Total Amount to Requisition: 726,598 Requisition/Parcel Tax 817, , , , , ,471 Prior Year Requisition: 726,598 Change from Prior Year 309 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 87 90,873 - Other , , , , , ,181 EXPENDITURES 2413 Fort St. John Rural Fire REVENUE 2413 Fort St. John Rural Fire Requisition - electoral 726, , , , , , , Grant-In-Lieu Unappropriated surplus Insurance Administration Fees 1,483 1,483 3,448 3,448 3,448 3,448 3, Contract service - Fire 574, , , , , , , Trsf to Rural Loan Fund 150, , , , , Total Expenditures 726, , , , , , ,181 Surplus (deficit) carry forward 87 Change from 90,651 LY Budget 12.47% FSJ Budgets: 4,562,537 4,583,183 4,714,197 4,845,057 4,974,277 Budget Notes: 1 2 Total Number of Call-outs for Total Rural Call-outs 28 Total Number of Call-outs for Total Rural Call-outs 47 Per budget submitted ($4,562,537) by City of Fort St. John (Dec. 30/14) and calculated per Agreement formula based on Class 1, 6 & 8 assessments each year (12.35% = $563,411). Plus capital (12.35% of $595,000 = $73,474 / Maximum Capital per agreement = $50,000). Contributed total of $1.2M to new fire hall (3 payments of $150K for 2010 & 2011 & 2012 plus $100K in lower due to last year was a "catch up" of prior year capital share not contributed). Full $1.2M was paid to FSJ ($150K per year for 3 years then the remaining $750K which is being repaid to the Fair Share Rural Loan Fund - to be paid in full no later than 2020). $500K owing.

35 Peace River Regional District - Budget Working Paper - Page 35 EXHIBIT 27 Fort St. John Rural Fire Protection Defined Area Electoral Area C Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 209,500 Bylaw No. 1236, 1999 Or, the product of $ per $1,000 of taxable value (L & I) Max. Product $ 1,033,398 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Participating Area 817, ,206, % Total 817,471 47,206, % Last Year Change % Change $ Requisition 726, % 90,873 Assessment 40,944, % 6,262,120 Tax Rate % (0.043) Class 1 - Residential Total All Other Classes

36 Peace River Regional District - Budget Working Paper - Page 36 Service Fund Defined Portfolio Electoral Area E General Operating - 01 Staff Manager of Community Services 2414 Moberly Lake Rural Fire Requisition Exhibit 23 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.025) Total Amount to Requisition: 66,596 Requisition/Parcel Tax 68,797 70,093 71,396 72,726 74,082 68,797 Prior Year Requisition: 66,596 Change from Prior Year 254 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 18 2,200 - Other ,850 68,815 70,093 71,396 72,726 74,082 EXPENDITURES 2414 Moberly Lake Rural Fire Insurance 3,900 3, ,900 3,978 4,058 4,139 4, Administration Fees ,265 2,265 2,265 2,265 2, Contract service - Fire 60,000 60,000 60,000 61,200 62,424 63,672 64, Transfer to Capital Reserve 2,500 2,500 2,500 2,500 2,500 2,500 2, Trsf to "Green" Carbon Reserve REVENUE 2414 Moberly Lake Rural Fire Requisition - electoral 66,596 66, ,797 70,093 71,396 72,726 74, Grant-In-Lieu Unappropriated surplus Total Revenue 66,850 66,850 68,815 70,093 71,396 72,726 74,082 Total Expenditures 66,850 66, ,815 70,093 71,396 72,726 74,082 Surplus (deficit) carry forward 18 Change from LY Budget 1, % Total number of Call-outs for 2014 Total number of Call-outs for Budget Notes: 1 Per submitted FD budget (rcv'd Dec. 9/14). Same as last year request. 2 RD pays for property insurance and MIA Liability Insurance. 3 Need to build a Capital Reserve for replacement of capital assets. 4 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 37 Machinery & Equipment 335, , ,771 Buildings 136, ,071 27,268 Total 471, , ,039 Capital Reserve Balance Dec ,206 Annual Depreciation Expense 25,104 Equity 276,143

37 Peace River Regional District - Budget Working Paper - Page 37 EXHIBIT 23 Moberly Lake Fire Protection Defined Area Electoral Area E Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: Moberly Lake Bylaws , 1996 Greater of $ 13,750 Max. Product $ 83,280 Amended by , 2012 Or, the product of $ per $1,000 taxable value (L & I) South Moberly Lake Greater of $ 5,250 Max. Product $ 40,495 Or, the product of $ per $1,000 taxable value (L & I) For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Area E - Moberly Lake 46, ,579, % (89) 46,578 Area E - S. Moberly Lake 22, ,171, % 89 22,218 Total 68, ,751, % (0) 68,797 Last Year Change % Change $ Requisition 66, % 2,201 Assessment 6,380, % 371,571 Tax Rate % (0.025) 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 Class 1 - Residential Moberly Total All Other Classes S.Moberly

38 Peace River Regional District - Budget Working Paper - Page 38 Service Fund Defined Portfolio Electoral Area C General Operating - 01 Staff Manager of Community Services 2415 Taylor Rural Fire Requisition Exhibit 26 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.011) Total Amount to Requisition: 159,009 Requisition/Parcel Tax 166, , , , , ,661 Prior Year Requisition: 159,009 Change from Prior Year 5 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 94 7,652 - Other , , , , , ,284 EXPENDITURES 2415 Taylor Rural Fire Insurance Administration Fees ,641 2,641 2,641 2,641 2, Contract service - Fire 157, , , , , , ,885 REVENUE 2415 Taylor Rural Fire Requisition - electoral 159, , , , , , , Grant-In-Lieu Unappropriated surplus Total Revenue 159, , , , , , ,284 Total Expenditures 159, , , , , , ,284 Surplus (deficit) carry forward 94 Change from 7,741 LY Budget 4.87% Total Number of Call-outs for Total Rural Call-outs 27 Total Number of Call-outs for Total Rural Call-outs 59 Budget Notes: 1 Taylor's Budget received 21 Jan/15 287,011 43% Payment 123,415 Capital 40,000 Total 163,415 Agreement Terms: Percent of Operating Budget 40% 43% 43% 45% 45% Max. 5% operating increase per year Contribution toward Capital $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000

39 Peace River Regional District - Budget Working Paper - Page 39 EXHIBIT 26 Taylor Rural Fire Protection Defined Area Electoral Areas C & D Basis of Apportionment: Converted Hospital Assessments - Improvements Only Tax Rate or Other Limitations: Greater of $ 55,000 Bylaw No. 709, 1990 Or, the product of $ per $1,000 taxable value (Imprv Only) Max. Product $ 263,702 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Area C Participating area - North Taylor 120, ,572, % (184) 120,755 Area D Participating area - South Taylor 45, ,753, % ,906 Total 166, ,325, % - 166,661 Last Year Change % Change $ Requisition 159, % 7,652 Assessment 16,342, % 983,533 Tax Rate % (0.011) 140, , ,000 80,000 60,000 Class 1 - Residential Total All Other Classes 40,000 20,000 0 N. Taylor S. Taylor

40 Peace River Regional District - Budget Working Paper - Page 40 Service Fund Specified Portfolio Electoral Area D General Operating - 01 Staff Manager of Community Services 2416 Tomslake Fire Requisition Exhibit 35 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 101,909 Requisition/Parcel Tax 105,032 99, , , , ,032 Prior Year Requisition: 101,909 Change from Prior Year 56 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 30 3,123 - Other 243, , ,062 99, , , ,511 EXPENDITURES 2416 Tomslake Fire Insurance 2,900 2, ,800 2,856 2,913 2,971 3, Administration Fees ,202 3,202 3,202 3,202 3, Major Purchace - Non Capital 243, Project Paid by Gas Tax Funds 20,000 20, Contract services - fire 73,750 73, ,500 83,130 84,793 86,488 88, Transfer to Reserve 25,000 25,000 17,500 10,000 10,000 10,000 10, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 2416 Tomslake Fire Requisition - electoral 101, , ,032 99, , , , Interest on Reserve Unappropriated surplus Trsf from Operating Reserves 93, Trsf from Fair Share 150, Trsf from Gas Tax Reserve 20,000 20,000 Total Revenue 101, ,916 20, ,062 99, , , ,511 Total Expenditures 101, ,886 20, ,062 99, , , ,511 Surplus (deficit) carry forward Total number of Call-outs for 2014 Total number of Call-outs for Change from 246,097 LY Budget % Operating Reserve Dec ,808 Missed including in the "operating reserve bylaw" - will include when updating the bylaw - with a maximum of $150,000. Reason for the reserve is that this will be used to provide a grant toward the purchase of fire trucks & equipment but since it is not owned by RD it is not a "capital" reserve and must remain as operating. Budget Notes: 1 Budget to build up reserve for new trucks, equipment replacement, etc. 2 Per Budget Received from Tomslake Fire Dept. December 16th, Committee meeting held Feb. 4, added $10K to budget for Training Note: Over the last three years there has been surpluses that Tomslake FD has kept and built on to be used toward purchase of trucks. 3 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 4 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget.

41 Peace River Regional District - Budget Working Paper - Page 41 EXHIBIT 35 Tomslake Rural Fire Protection Defined Area of Electoral Area D Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: Greater of $ 24,360 Max. Product $ 155,658 Bylaw No. 1080, 1997 Or, the product of $ per $1,000 taxable value (L & I) For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Specified Area 105, ,109, % Total 105,032 28,109, % Last Year Change % Change $ Requisition 101, % 3,123 Assessment 27,400, % 708,908 Tax Rate % Class 1 - Residential Total All Other Classes

42 Peace River Regional District - Budget Working Paper - Page 42 Service Fund Regional Portfolio Chair General Operating - 01 Staff Manager of Community Services Emergency Telephone System Requisition Exhibit 6 For 3rd Reading and Adoption - March 26, Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 926,255 Requisition/Parcel Tax 1,026,900 1,044,084 1,057,091 1,075,664 1,095,619 1,026, ,000 Grants 120, , , , ,892 Prior Year Requisition: 926,255 Change from Prior Year 151,601 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 17, ,645 4,000 Other 4,000 4,000 4,000 4,000 4,000 EXPENDITURES 1,201,856 1,167,964 1,170,484 1,185,939 1,207,009 1,229, Emergency Telephone System Travel, Meals, Train, Conf, Wkshp 5,000 2,410-2,590 10,000 10,000 10,000 10,000 10, Memberships Phones 2,000-2,000 2,000 2,040 2,081 2,122 2, Review & Implementation & RDFFG 5,000-5,000 7,000 5, Insurance 4,900 4, ,700 4,700 4,794 4,890 4, Administration Fees 22,366 22,366 46,924 46,924 46,924 46,924 46, Equipment 90,000 51,260-38,740 30,000 30,600 31,212 31,836 32, /4 Radio Towers 16,000 4,529-11,471 10,000 10,200 10,404 10,612 10, Licenses 4,000-4,000 4,000 4,080 4,162 4,245 4, Satellite Service (Infosat) 6,000 5, ,000 6,120 6,242 6,367 6, Supplies - Office & Computer 2, ,436 2,500 2,550 2,601 2,653 2, Contracts - Glentel 25,440 27,221 1,781 30,240 30,845 31,462 32,091 32, Interconnect Service (Telus + NWTel) 112, ,125 6, , , , , , a Contract - Dispatch (RCMP) 414, ,685 20, , , , , , b Contract - Dispatch (DC) 217, ,784 24, , , , , , c Contract - Dispatch (FSJ) 250, ,642-14, , , , , , Transfer to Capital Reserve 25,000 25,000 25,000 25,000 25,000 25,000 25,000 (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE Emergency Telephone System Requisition - electoral 628, , , , , , , Requisition - municipal 298, , , , , , , Grants-in-lieu 120, ,141-12, , , , , , Recovered costs 4,000 5,384 1,384 4,000 4,000 4,000 4,000 4, Unappropriated surplus 151, , , Total Revenue 1,201,856 1,190,381-11,475 1,167,964 1,170,484 1,185,939 1,207,009 1,229,511 Total Expenditures 1,201,856 1,173,318-28,539 1,167,964 1,170,484 1,185,939 1,207,009 1,229,511 Surplus (deficit) carry forward 17,064 Change from (33,892) Budget Notes: LY Budget -2.82% 1-a RCMP, Prince George: 3.4 FTE (wages & benefits & Facility Overhead). Per 5-year schedule. This year $420,613. Rounded to $421,000 1-b 1-c 2 Includes tower rental, tower maintenance and hydro 3 Includes revenue from Blueberry, Doig, Halfway, Saulteau and West Moberly Reserves for 911 service (approx. $3,400) - Plus PRIS tower rental 4 Contract for preventative maintenance only and satellite service and tower rental. 5 Continue to implement recommendation of study ($5K). Plus $2K to do a 911 Options for Northern BC in partnership with RDFFG 6 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 7 Includes Industry Canada radio licenses. Equipment includes cost for equipment replacement, repair and maintenance for items outside of Glentel's preventative maintenance contract. Also 8 includes battery replacement Dawson Creek: 2 Full time Firefighters (wages & benefits). Received from City of DC Jan. 24/15 ($232, rounded to $232,900) Fort St. John: 2 Full time Firefighters (wages & benefits). Received from City of FSJ Dec. 29/14 ($214, rounded to $215,000) Building a Capital Reserve for two reasons. One is that all functions that have capital equipment should have a capital reserve for replacements (ideally it should be equal to the accumulated depreciation). The second reason is that CRTC will soon be requiring a change over to a new system that will allow for text and video transmissions which will result in a higher capital cost. This could happen at any time. Protective Services Manager will be required to attend Provincial 911 meetings. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 38 Machinery & Equipment 210, ,760 49,383 Total 210, ,760 49,383 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 21,014 Equity 70,397 25,114

43 Peace River Regional District - Budget Working Paper - Page 43 EXHIBIT 911 Emergency Telephone Services Basis of Apportionment: Converted Hospital Assessment - Improvements ONLY Tax Rate or Other Limitations: LGA s. 800 (2) (f) Bylaw 1263, 1999 None For 3rd Reading and Adoption - Mar Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 39, ,103, % (108) 39,833 Dawson Creek 82, ,104, % 7 82,245 Hudson's Hope 16, ,531, % (171) 15,945 Fort St. John 150, ,546, % 8 150,226 Taylor 16, ,388, % (31) 16,017 Pouce Coupe 3, ,950, % (16) 3,805 Chetwynd 24, ,917, % 17 24,970 Area B 325, ,239, % (176) 325,803 Area C 74, ,656, % (0) 74,812 Area D 165, ,764, % ,602 Area E 127, ,387, % (429) 126,642 See Area E Jurisdiction Split Below Total 1,026, ,136,589, % (0) 1,026,900 Area E - Jurisdiction , ,050, % (424) 125,044 Area E - Jurisdiction 760 1,604 3,336, % (5) 1, , ,387, % (429) 126,642 Municipal Requisition 333,040 Electoral Requisition 693,860 Total Requisition 1,026,900 After Prior Year Adj Last Year Change % Change $ Requisition 926, % 100,645 Assessment 2,000,428, % 136,161,124 Tax Rate % Class 1 - Residential Total All Other Classes 350, , , , , ,000 50,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

44 Peace River Regional District - Budget Working Paper - Page 44 Service Fund Regional Portfolio Emergency Executive Committee General Operating - 01 Staff Manager of Community Services 2510 Emergency Planning Requisition Exhibit 24 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Total Revenue 374, ,751 20, , , , , ,065 Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 2510 Emergency Planning Requisition - Electoral 186, , , , , , , Interest on Reserve 2,587 2, Admin Fees 102, , , Recovered Costs 1,544 1, Grant - Fuel Management 8,940 8, PEP Task Number Reimbursements 16,154 16, Unappropriated surplus 76,589 76, , Tax Rates (based on current year assessments)>> Change from LY (0.001) Total Amount to Requisition: 186,866 Requisition/Parcel Tax 185, , , , , ,711 Prior Year Requisition: 186,866 Change from Prior Year 76,589 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 71,682-1, ,010 Other 226, EXPENDITURES 374, , , , , , Emergency Planning Wages 163, ,193-2, , , , , , Benefits 38,878 35,305-3,573 60,777 61,992 63,232 64,497 65, WCB 1,534 1, ,818 2,875 2,932 2,991 3, Travel, Conferences & Workshops 9,500 6,761-2,739 15,000 15,000 15,300 15,606 15, Travel, Use of RD Vehicles 1,200 1,200 2,900 2,900 2,900 2,900 2, Meals 2, ,851 2,000 2,040 2,081 2,122 2, Meetings ,500 1,530 1,561 1,592 1, Memberships 1,200 1, ,000 2,040 2,081 2,122 2, Telephone & Internet 2, ,146 2,500 2,550 2,601 2,653 2, Advertising & Promotion 7,500 2,375-5,125 7,500 7,650 7,803 7,959 8, Training - EOC Tabletop & RD Staff 5,000 1,956-3,044 5,000 5,000 5,000 5,000 5, Community Emergnecy Preparedness 2, ,500 2,500 2,500 2,500 2,500 2, Trsf Switches & Back-up Generators 10, ,000 20, Emergency Plan Update 47,025 32,637-14,388 25, Man-made Hazards Project 5, ,000 5,000 5,000 5, Weather Stations 7, ,500 7, Legal 1, ,500 1,500 1,530 1,561 1,592 1, Insurance 2,900 2, ,000 3,060 3,121 3,184 3, Administration Fees 10,000 10,000 10,000 10,000 10,000 10,000 10, Reg. Emerg. Management Feasibility Study - 15,000 15, Community Specific Evacuation Plans - 7,500 7,500 15, Flood inundation mapping - 5, Business Continuity Plan - 75, Recovery Plan - 20,000 45, Emergencies (From Reserve if required) Flood Response Supplies 4,000 2,936-1,064 4,000 3,000 3,000 3, Supplies - office & computer & EOC 4, ,111 4,000 4,080 4,162 4,245 4, Grant - Search & Rescue 22,000 22,000 22,000 22,000 22,000 22,000 22, Operations ESS (Emerg. Social Services) 5, ,000 5,000 5,000 5,000 5,000 5, EOC Emergencies Reimbursed Task # 16,154 16, Non-Emergency Reimbursed by Task # Transfer to Operating Reserve 20,000 20,000 20,000 20,000 20,000 20,000 20, Transfer Interest on Reserve 2,587 2, Total Expenditures 374, ,069-51, , , , , ,065 Surplus (deficit) carry forward 71, , % Operating Reserve: Dec ,700 Budget Notes: Approved at Feb. 19 EEC meeting. Maximum (plus interest) $250,000 1 Full Wages of Manager of Community Services, Community Services Coordinator and Protective Services Manager Total Employee costs (new - 10 months for this year)charged to here and other functions pay portion back as revenue to this function. for this function 95, Grants to various S&R based on formulas - maximum $22K rural. Equip rural halls with transfer switches. Not done - carry forward. Community Wildfire Program completed. Final payment received in Combined Travel, Conferences & Workshops (includes attendance at a major conference, plus workshops, plus other regional conferences) At Emergency Executive Committee (EEC) on Nov. 21/13 adjustment made to use the Man-Made Hazards Project $17,500 for the Emergency Plan Update - completed in Man-Made Hazards planned last year but note done - carry forward. Distribution in the 2 major newspaper inserts to residents Plus public education Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget.

45 Peace River Regional District - Budget Working Paper - Page 45 EXHIBIT Emergency Planning Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: Greater of $ 250,000 Bylaw No. 1598, 2005 Or, the product of 0.03 per $1,000 taxable value (L & I) Max. Product $ 215,294 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Area B 88, ,898, % (26) 88,568 Area C 23, ,104, % (18) 23,404 Area D 42, ,781, % ,430 Area E 31, ,184, % (100) 31,309 See Area E Jurisdiction Split Below Total 185, ,768,968, % (0) 185,711 Area E - Jurisdiction , ,529, % (99) 30,926 Area E - Jurisdiction ,654, % (1) , ,184, % (100) 31,309 Last Year Change % Change $ Requisition 186, % (1,155) Assessment 1,661,865, % 107,102,908 Tax Rate % (0.001) Class 1 - Residential Total All Other Classes 100,000 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 Area B Area C Area D Area E

46 Peace River Regional District - Budget Working Paper - Page 46 Service Fund Rural Portfolio Electoral Areas D & E General Operating - 01 Staff Chief Financial Officer 2540 Emergency Rescue Vehicle Requisition Exhibit 16 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.000) Total Amount to Requisition: 6,575 Requisition/Parcel Tax 6,575 6,575 6,575 6,575 6,575 6,575 Prior Year Requisition: 6,575 Change from Prior Year Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus Other 6,575 6,575 6,575 6,575 6,575 6,575 EXPENDITURES 2540 Emergency Rescue Vehicle Administration fees Grants - area D 3,500 3,500 3,500 3,500 3,500 3,500 3, Grants - area E 3,000 3,000 3,000 3,000 3,000 3,000 3,000 REVENUE 2540 Emergency Rescue Vehicle Requisition - electoral 6,575 6,575 6,575 6,575 6,575 6,575 6, Unappropriated surplus Total Revenue 6,575 6,575 6,575 6,575 6,575 6,575 6,575 Total Expenditures 6,575 6,575 6,575 6,575 6,575 6,575 6,575 Surplus (deficit) carry forward Change from LY Budget - Budget Notes: 1 Grant to Dawson Creek of $2,500 toward their Rescue Vehicle Costs, plus $1,000 for rural water carrier response 2 Grant to Chetwynd toward their Rescue Vehicle Costs

47 Peace River Regional District - Budget Working Paper - Page 47 EXHIBIT 16 Electoral Areas D & E Emergency Rescue Vehicle Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: Area D - Greater of $ 3,000 Max. Product $ 36,378 Bylaw No. 662, 1990 Or, the product of $ per $1,000 taxable value Area E - Greater of $ 3,000 Max. Product $ 13,178 Or, the product of $ per $1,000 taxable value For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D 3, ,781, % Area E 3, ,184, % See Area E Jurisdiction Split Below Total 6, ,966, % Area E - Jurisdiction 759 3, ,529, % Area E - Jurisdiction ,654, % 3, ,184, % Last Year Change % Change $ Requisition 6,575 - Assessment 675,642, % 26,323,843 Tax Rate % Class 1 - Residential Total All Other Classes 4,000 3,500 3,000 2,500 2,000 1,500 1, Area D Area E

48 Peace River Regional District - Budget Working Paper - Page 48 Service Fund Rural Portfolio Chair General Operating - 01 Staff GM of Development Services 2921 Building Inspection Requisition Exhibit 5 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.006) Total Amount to Requisition: 150,786 Requisition/Parcel Tax 62, , , , ,131 62,979 Prior Year Requisition: 150,786 Grants Borrowing Proceeds Trsf. From Reserves 35,000 Change from Prior Year 108,332 Prior Year Surplus 122,007-87,807 55,000 Other 154,080 76,500 83,030 79,591 81,182 EXPENDITURES 314, , , , , , Building Inspection /12 Wages - full time 135,357 98,974-36, , , , , , /12 Benefits 35,160 23,885-11,276 36,423 37,151 37,894 38,652 39, /12 WCB 1,515 1, ,876 1,914 1,952 1,991 2, Contracting 15,000 4,000 4,000 4,000 4, Travel, Train, Conf, Wkshp 7,000 6, ,500 3,570 3,641 3,714 3, Travel, Use of RD Vehicles 6,100 6,222 6,346 6,473 6, Mileage In-Region ,500 1,500 1,500 1,500 1, Meals In-Region 2, ,671 1,500 1,530 1,561 1,592 1, Memberships 2, ,020 1,500 1,530 1,561 1,592 1, SD#60-School Acquistion Fees Collected 4,930 4,930 8,000 8,160 8,323 8,490 8, Communication - telephone & internet 1, ,500 1,500 1,530 1,561 1, Advertising/Printing/Promotion 5,000 12,752 7,752 10,000 10,200 10,404 10,612 10, Professional services - legal 10,000 18,360 8,360 10,000 10,200 10,404 10,612 10, Rent 11,000 6,473-4,527 6,500 6,500 6,500 6,500 6, Insurance 7,300 7, ,900 7,038 7,179 7,322 7, Administration fees 59,355 59, ,147 62,147 62,147 62,147 62, Vehicle - Unit #5 - Trailblazer 16,800 17, Vehicle - Unit #24 - New replacement 7,500 7,500 7,500 7,500 7, Office Building - FSJ 1,000 1, ,000 1,020 1,040 1,061 1, Supplies - office & computer & safety 8,500 5,702-2,798 8,500 8,670 8,843 9,020 9, Capital - New Vehicle 35, Trsf to Cap. Resv - Vehicle Replac. - 10,000 10,000 10, Trsf to "Green" Carbon Reserve REVENUE 2921 Building Inspection Requisition - electoral 150, , , , , , , Fees 50, ,769 67,769 75,000 76,500 78,030 79,591 81, SD#60 Site Acqusition Fee 7,000 7,000 10, Recovered Costs / Sale of Services 5,000 4, ,000 5, Inspection Fees to Members 64, Unappropriated surplus 108, , , Transfer from Capital Reserve 35, Total Revenue 314, ,872 74, , , , , ,314 Total Expenditures 304, ,865-37, , , , , ,314 Surplus (deficit) carry forward 122,007 Change from 69,947 Budget Notes: LY Budget 23.00% 1 Includes 2 Building Inspectors. Previously 1/3 of GM of Dev Services was posted here with wages. Now charged as additional Admin Fee. 2 Includes 6 file cabinets 3 Normally transfer funds to Vehicle Replacement Reserve to reduce cost when required. None for 2014 since enough for replacement in reserve. 4 Due to uncertainty, reduced substantially. 5 Vehicle is requiring more repairs and maintenance due to high mileage so used 20% more than last year actual. Plan to replace next year. 6 Advertising costs & printing of bylaw & public information campaign. Includes Communication Plan Budget portion $7K. 7 Out of region training/travel ($3,500) 8 Includes fees for undertaking other local government building inspections. 9 Planning on replacement vehicle next year. 10 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 11 Not charging "Use of RD Vehicle" since the costs of Unit #22 are charged to this function and it is available to all staff. Building Inspector on Leave. Have a "casual" person for some work (through payroll) and have City of DC & FSJ assisting (contract). PLUS included 12 1/2 year for a Level 3 Building Inspector (will be full time in future years) due to requirement to have Level 3 for commercial inspections (this position if it happens will be funded from parternships with the other municipalities since they will require that service as well). As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 39 Vehicles 39,998 27,998 12,000 Total 39,998 27,998 12,000 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 4,000 Equity 16,000 41,609

49 Peace River Regional District - Budget Working Paper - Page 49 EXHIBIT Building Inspection Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: LGA s.800.1(2)(a), Bylaw 653, 1989 None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Area B 30, ,898, % (21) 30,023 Area C 7, ,104, % (14) 7,929 Area D 14, ,781, % ,456 Area E 10, ,184, % (81) 10,571 See Area E Jurisdiction Split Below Total 62, ,768,968, % 0 62,979 Area E - Jurisdiction , ,529, % (80) 10,441 Area E - Jurisdiction ,654, % (1) , ,184, % (81) 10,571 Last Year Change % Change $ Requisition 150, % (87,807) Assessment 1,661,865, % 107,102,908 Tax Rate % (0.006) Class 1 - Residential Total All Other Classes 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 Area B Area C Area D Area E

50 Peace River Regional District - Budget Working Paper - Page 50 Service Fund Specified Portfolio Electoral Area C General Operating - 01 Staff Chief Financial Officer 2930 Animal Control Shelter Requisition Exhibit 31 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 20,200 20,200 20,200 20,200 20,200 20,200 20,200 REVENUE 2930 Animal Control Shelter Requisition - electoral 20,200 20,200 20,200 20,200 20,200 20,200 20, Unappropriated surplus Tax Rates (based on current year assessments)>> Change from LY (0.001) Total Amount to Requisition: 20,200 Requisition/Parcel Tax 20,200 20,200 20,200 20,200 20,200 20,200 Prior Year Requisition: 20,200 Change from Prior Year Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus - Other ,200 20,200 20,200 20,200 20,200 20,200 EXPENDITURES 2930 Animal Control Shelter Administration fees Grants - area C 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Total Expenditures 20,200 20,200 20,200 20,200 20,200 20,200 20,200 Surplus (deficit) carry forward Change from LY Budget - Budget Notes: 1 Annual grant.

51 Peace River Regional District - Budget Working Paper - Page 51 EXHIBIT 31 Animal Control Shelter Electoral Area C Basis of Apportionment: Converted Hospital Assessment - Land & Improvements Tax Rate or Other Limitations: Greater of $ 20,000 Max. Product $ 763,440 Bylaw No. 1012, 1995 Or, the product of $ 0.50 per $1,000 taxable value For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Specified Area 20, ,104, % (All Area C) Total 20, ,104, % Last Year Change % Change $ Requisition 20,200 - Assessment 204,134, % 18,969,366 Tax Rate % (0.001) Class 1 - Residential Total All Other Classes

52 Peace River Regional District - Budget Working Paper - Page 52 Service Fund Other Portfolio Chair & North Peace Airport Society General Operating - 01 Staff Chief Financial Officer 3320 North Peace Airport Terminal Requisition Exhibit 48 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Requisition/Parcel Tax Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 367,469 Other ,469 EXPENDITURES 3320 North Peace Airport Terminal Payment of Debenture 2,602,370 2,602, Interest - NPAS 240, , , Principal - NPAS 127, , Actuarial Recognized 70,029 70, Return of Debenture Surplus to NPAS 70,897 70,897 REVENUE 3320 North Peace Airport Terminal Project Debenture Refund-MFA (NPAS) 70,897 70, NPAS Transfer (Debenture) 367,469 2,849,614 2,482, MFA Actuarial Contribution 70,029 70,029 Total Revenue 367,469 2,990,540 2,623,071 Total Expenditures 367,469 2,990,540 2,623,072 Budget Notes: 1 Paid off in Surplus (deficit) carry forward ** Debenture Balances: Original Dec. 31 Bal LA 1466 / SI 1498 / Issue 81 4,200,000 Change from LY Budget (367,469) %

53 Peace River Regional District - Budget Working Paper - Page 53 EXHIBIT 48 North Peace Airport Terminal Basis of Apportionment: Converted General Municipal Assessment Land & Improvements Tax Rate or Other Limitations: Greater of $ 400,000 Bylaw No. 1465, 2003 Or, the product of $ 0.40 per $1,000 taxable value For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Fort St. John - 491,411, % Taylor - 40,765, % Hudson's Hope - 38,273, % Total - 570,450, % This requisition applies ONLY if North Peace Airport Society cannot make debt payments.

54 Peace River Regional District - Budget Working Paper - Page 54 Service Fund Other Portfolio Solid Waste Committee General Operating - 01 Staff GM of Environmental Services 4300 Regional Solid Waste Management Requisition Exhibit 7 For 3rd Reading and Adoption - March 26, Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Interest on Reserves 9,398 9, Bond Proceeds (Landfill Gas Project) 750, , , , Grants-in-lieu 480, , , , , , , , Grant - Landfill Gas Collection (Fed. Gas Tax) 980, , , , SW - Misc Fees - Sch C 100 1,481 1, Weight Fee Unsecure Loads 5,753 5,753 1, Cash Short/Over - Kelly Lake TS Cash Short/Over - Tomslake TS Cash Short/Over - Pink Mtn TS Cash Short/Over - Wonowon TS Cash Short/Over - Prespatou TS Cash Short/Over - Bessborough LF Cash Short/Over - Chetwynd LF Cash Short/Over - Dawson Creek TS Cash Short/Over - Fort St. John LF Cash Short/Over - Mile 62.5 TS Cash Short/Over - Rose Prairie TS Cash Short/Over - Buick TS Cash Short/Over - Cecil Lake TS Cash Short/Over - Goodlow TS Extra Charges Recovered Fees - Bessborough LF 1,200,000 1,312, ,520 1,200,000 1,224,000 1,248,480 1,273,450 1,298, Fees - Chetwynd LF 430, ,494-24, , , , , , Fees - Dawson Creek TS 67,800 63,828-3,972 60,000 61,200 62,424 63,672 64, Fees - Fort St. John LF 2,400,000 2,783, ,180 2,600,000 2,652,000 2,705,040 2,759,141 2,814, Fees - Mile 62.5 TS 4,000 3, ,000 3,060 3,121 3,184 3, Fees - Rose Prairie TS 4,200 3,137-1,063 3,000 3,060 3,121 3,184 3, Fees - Buick 3,500 1,891-1,609 1,500 1,530 1,561 1,592 1, Fees - Cecil Lake 4,000 3, ,200 3,264 3,329 3,396 3, Fees - Goodlow 3,700 1,036-2,664 1,000 1,020 1,040 1,061 1, Debenture Refund 13,504 13, Shared administration fees 19,500 19,500 19,500 19,500 19,500 19,500 19, Recovered costs 20,000 84,717 64,717 20,000 20,400 20,808 21,224 21, Commissions - recycling 2,500 1, ,500 1,530 1,561 1,592 1, Metals Salvage 3,000 1,563-1,438 1,500 1,530 1,561 1,592 1, Sale of Capital Assets 1,971 1,971 1,500 1,500 1,500 1,500 1, Grant - Mass Carcass Disposal Program 30,719-30,719 30, MMBC - Recycle Revenue ,000 1,020 1,040 1,061 1, MMBC - Education & Training Funds 18,076 18,076 29,000 29,580 30,172 30,775 31, MMBC - Hauling Rebates ,000 1,020 1,040 1,061 1, Fees - Kelly Lake TS 1,200 1, ,000 1,020 1,040 1,061 1, Fees - Tomslake TS 7,000 6, ,000 6,120 6,242 6,367 6, REVENUE 4300 Regional Solid Waste Management Requisition - electoral 4,149,286 4,149,286 4,521,802 7,253,156 4,349,700 5,147,512 5,637, Requisition - municipal 1,968,435 1,968,435 2,170,651 3,481,813 2,088,035 2,471,017 2,706, Fees - Pink Mountain TS 2, , Fees - Wonowon TS 2,000 1, ,000 1,020 1,040 1,061 1, Fees - Prespatou TS 5,500 4, ,800 4,896 4,994 5,094 5, MFA Actuarial Contributions 41,449 41,449 40,028 58,711 78,167 98, , Borrowing Proceeds 3,000, Unappropriated surplus 2,538,740 2,538, ,139, Transfer from Reserves 1,500,000 1,000,000 (Used same, 2% inflation, or actual) Total Revenue 15,078,000 15,386, ,271 14,242,152 20,220,680 12,531,417 12,822,759 13,660,640 Rev Tax Rates (based on current year assessments)>> Change from LY % Total Amount to Requisition: 6,117,721 Requisition/Parcel Tax 6,692,452 10,734,969 6,437,734 7,618,529 8,343,219 5% 6,692,452 1,490,719 Grants 657, , , , ,000 Prior Year Requisition: - Borrowing Proceeds - 3,000,000-6,117,721 - Trsf. From Reserves - 1,500,000 1,000, % Change from Prior Year 2,538,740 Prior Year Surplus 2,139, % 574,731 4,930,820 Other 4,752,967 4,505,711 4,613,683 4,724,230 4,837,421 15,078,000 14,242,152 20,220,680 12,531,417 12,822,759 13,660,640

55 Peace River Regional District - Budget Working Paper - Page 55 Service Fund Other Portfolio Solid Waste Committee General Operating - 01 Staff GM of Environmental Services 4300 Regional Solid Waste Management Requisition Exhibit 7 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget EXPENDITURES 4300 Regional Solid Waste Management Wages - full time 561, ,057-38, , , , , , Benefits 133, ,593-24, , , , , , WCB 5,701 5, ,523 7,899 8,294 8,709 9, Travel / Training / Conferences / Workshops 15,000 13,079-1,921 30,000 30,600 31,212 31,836 32, Travel, Use of RD Vehicle 19,700 19,700 34,400 35,088 35,790 36,506 37, Mileage In-Region Meals In-Region 8,000 2,294-5,706 5,000 5,100 5,202 5,306 5, Meetings 5, ,664 2,000 5,000 5,000 5,000 5, Memberships 6,500 3,934-2,566 6,500 6,630 6,763 6,898 7, Phone, internet & alarms 5,000 4, ,000 5,100 5,202 5,306 5, Advertising 15,000 1,795-13,205 10,000 10,200 10,404 10,612 10, Project - Mass Carcass Disposal Program 79,841 32,297-47,545 47, Legal Services 25,000 7,483-17,517 20,000 25,000 25,000 25,000 25, Consulting Services 236,000 35, ,278 32,000 50,000 50,000 50,000 50, Insurance 11,500 12,965 1,465 11,200 11,424 11,652 11,886 12, Administration fees 198, , , , , , , Interest - debenture 165, ,471-63, , , , , , Principal - debenture 281, ,709 12, , , , , , Payout of Debenture (Issue #81) 500, ,690-4, Actuarial Recognized 41,449 41,449 40,028 58,711 78,167 98, , Bad Debts 1,000-1,000 1,000 1,000 1,000 1,000 1,000 LY Miscellaneous 2, ,850 2,000 5,000 5,000 5,000 5,000 LY Unit #9 - Trailtech Flatdeck Trailer 2, ,268 2,000 2,040 2,081 2,122 2,165 LY Unit #11 - Bobcat 5,000 1,423-3,577 5,000 5,100 5,202 5,306 5,412 LY Unit #14 - Yellow Dump Trailer 1,205 1, Unit # GMC 3/4 T 15,000 13,399-1,601 15,000 15,300 15,606 15,918 16,236 LY Unit #16 - Load Trail Black Dump Trl 5,000 2,255-2,745 5,000 5,100 5,202 5,306 5,412 LY Unit #17 - Sterling Picker Truck 20,000 10,474-9,526 20,000 20,400 20,808 21,224 21,649 LY Unit #21-1 Ton Chev (White) 21,000 13,033-7,967 21,000 21,420 21,848 22,285 22,731 LY Supplies - shop/warehouse 12,000 10,755-1,245 12,000 12,240 12,485 12,734 12, % Supplies - office & computer (RD) 36,000 31,180-4,820 33,000 33,660 34,333 35,020 35, % Transfer to Op Reserves 250, , , , , , Transfer to Capital Resv-Vehicle/Equipment 30,000 30,000 30,000 30,000 30,000 30,000 30, Trsf to "Green" Carbon Reserve 2,340 2,340 1,770 1,770 1,770 1,770 1, Transfer to Capital Reserve 2,300,000 2,300, ,000 1,000,000 1,000,000 1,000,000 1,000, Transfer to Landfill Closure Liability Reserve 100, , , , , , , Transfer Interest on Reserve 9,398 9, Operations - Bessborough LF 20,000 23,966 3,966 41,000 41,820 42,656 43,510 44, Operations - Buick Crk TS 13,500 31,714 18,214 13,500 7,500 7,500 7,500 7, Operations - Chetwynd LF 35,000 25,619-9,381 30,000 30,600 31,212 31,836 32, Operations - Dawson Creek 25,000 23,911-1,089 25,000 25,500 26,010 26,530 27, Operations - North Peace LF 25,000 29,255 4,255 51,000 52,020 53,060 54,122 55, Operations - Landfill Gas System 10,000 10,200 10,404 10,612 10, Operations - Hudson's Hope 8,000 4,804-3,196 6,000 6,120 6,242 6,367 6, Operations - Kelly Lake 12,000 12, ,000 20,400 20,808 21,224 21, Operations - Mile ,500 6, ,500 7,650 7,803 7,959 8, Operations - Moberly Lake 8,000 5,857-2,143 8,000 8,160 8,323 8,490 8, Operations - Pink Mountain 13,500 21,323 7,823 12,000 12,240 12,485 12,734 12, Operations - Cecil Lake 7,500 12,376 4,876 7,500 7,500 7,500 7,500 7, Operations - Rose Prairie 12,000 14,353 2,353 12,000 12,240 12,485 12,734 12, Operations - Goodlow 13,500 15,887 2,387 12,000 12,000 12,000 12,000 12, Operations - Taylor ,000 1,020 1,040 1,061 1, Operations - Tomslake 12,000 14,560 2,560 12,000 12,240 12,485 12,734 12, Operations - Tumbler Ridge 23, ,835 23,000 23,460 23,929 24,408 24, Operations - Wonowon 12,000 16,961 4,961 12,000 12,240 12,485 12,734 12, /38 Operations - Prespatou 12,000 19,964 7,964 19,000 19,380 19,768 20,163 20, Operations - Misc Transfer Stations 20,000 15,323-4,677 20,000 20,400 20,808 21,224 21, Contractor - Bessborough LF 834, , , , , , , % Contractor/Transport/Haul - Buick 128, ,646-12, , , , , , % Contractor/Transport/Haul - Cecil Lake 145, ,279-21, , , , , , % Contractor - Chetwynd LF 329, , , , , , , % Contractor/Transport/Haul - Dawson Creek 237, ,209-1, , , , , , % Contractor - North Peace LF 1,052,186 1,032,186-20,000 1,058,000 1,079,160 1,100,743 1,122,758 1,145, % Contractor - Landfill Gas System 60,000 61,200 62,424 63,672 64, Contractor - Hudson's Hope 52,000 51, ,000 54,060 55,141 56,244 57, % Contractor/Transport/Haul - Kelly Lake 135, ,585-4, , , , , , % Contractor - Mile ,000 45,770-19,230 49,000 49,980 50,980 51,999 53, %

56 Peace River Regional District - Budget Working Paper - Page 56 Service Fund Other Portfolio Solid Waste Committee General Operating - 01 Staff GM of Environmental Services 4300 Regional Solid Waste Management Requisition Exhibit 7 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget 746 Contractor - Moberly Lake 45,000 43,000-2,000 46,000 46,920 47,858 48,816 49, % 749 Contractor/Transport/Haul - Pink Mountain 135, ,128-15, , , , , , % 751 Contractor/Transport/Haul - Prespatou 130, ,833-9, , , , , , % 752 Contractor/Transport/Haul - Rose Prairie 115, ,980-10, , , , , , % 754 Contractor/Transport/Haul - Goodlow 130, ,108-10, , , , , , % 755 Contractor/Transport/Haul - Tomslake 130, ,467-8, , , , , , % 756 Contractor - Tumbler Ridge 100, ,925 33, , , , , , % 757 Contractor/Transport/Haul - Wonowon 130, ,425-11, , , , , , % 758 Contractor/Transport/Haul - Upper Halfway 22, , , , , Contractor/Transport/Haul - Rolla 22, , , , , Contractor/Transport/Haul - Lone Prairie 22, , , , , Contractor/Transport/Haul - Moberly Lake 22, , , , , Transport/Haul - Dawson Creek 21,000 20, ,000 22,440 22,889 23,347 23, Transport/Haul - Hudson's Hope 66,000 62,885-3,115 67,000 68,340 69,707 71,101 72, Transport/Haul - NP Haul All PL6 280, , , , , , , , Transport/Haul - Pouce Coupe 1,500 1, ,000 2,040 2,081 2,122 2, Transport/Haul - SP Haul All PL6 500, , , , , , , , Transport/Haul - Taylor 14,000 12,720-1,280 14,000 14,280 14,566 14,857 15, Transport/Haul - Tumbler Ridge 122, , , , , , , Transport/Haul - Misc Transfer Stations 12,700 10,941-1,759 12,000 12,240 12,485 12,734 12, Extra Charges Recoverable Waste Reduction - NEAT 328, , , , , , , Waste Reduction - Recycling - Eco Depot 1,500,000 1,772, ,386 1,800,000 1,836,000 1,872,720 1,910,174 1,948, Waste Reduction - Taylor Site Rental 6,600 6, ,600 6,732 6,867 7,004 7, Waste Reduction Projects 5,000-5,000 70,000 71,400 72,828 74,285 75, Clean-up Program 110, , , ,000 75,000 75,000 75, Water Monitoring - Bessborough 13,000 9,632-3,368 15,000 15,300 15,606 15,918 16, Water Monitoring - Chetwynd 14,500 16,392 1,892 18,000 18,360 18,727 19,102 19, Water Monitoring - Dawson Creek 15,000 15, ,000 17,340 17,687 18,041 18, Water Monitoring - Fort St. John 55,000 12,568-42,432 10,000 10,200 10,404 10,612 10, Water Monitoring - Mile ,500 2,315-1,185 4,000 4,080 4,162 4,245 4, Water Monitoring - Rose Prairie 10,500 11, ,500 13,770 14,045 14,326 14, Water Monitoring - Hudson's Hope 3,750 4, ,000 5,100 5,202 5,306 5, Water Monitoring - Moberly Lake ,000 6,120 6,242 6,367 6, Water Monitoring - Taylor 5,750 5, ,500 6,630 6,763 6,898 7, Water Monitoring - Misc. Rural Sites 2,500-2,500 2,500 2,550 2,601 2,653 2, Water Monitoring - East Pine 4,000 7,810 3,810 7,000 7,140 7,283 7,428 7, Water Monitoring - Groundbirch 4,275 3, ,000 5,100 5,202 5,306 5, Water Monitoring - Milligan Creek 4,500 5, ,000 5,100 5,202 5,306 5, Water Monitoring - Mile 98 1,730 1,730 5,000 5,100 5,202 5,306 5, Mitigation of Closed Landfills & Trsf Stations 50,000-50,000 50,000 50,000 50,000 50,000 50, SW Capital - Bessborough LF 210,000 3,100, SW Capital - Chetwynd LF 57, ,000 55, , SW Capital - Dawson Creek TS 160, SW Capital - North Peace Regional LF 250,000 27, , ,000 1,750, SW Capital - Buick TS (Tier 2) ,800 5,051 2, SW Capital - Groundbirch TS (Tier 1) , , SW Capital - Upper Halfway TS (Tier 2) 37,050 31,831-5, , SW Capital - Miscellaneous 50,000 6,441-43,559 50,000 50,000 50,000 50,000 50, SW Capital - Lone Prairie TS (Tier 2) 2,500 2, , SW Capital - Hasler Flats TS (Tier 2) , , SW Capital - Moberly Lake TS (Tier 2) 3,000 3, , SW Capital - Rolla TS (Tier 2) , SW Capital - Lebell TS (Tier 2) ,745 4,745 20, , SW Capital - Cecil Lake (Tier 1) ,800 5,051 2, SW Capital - Goodlow TS (Tier 2) ,800 5,051 2, SW Capital - Doig River TS (Tier 2) , , SW Capital - Purchase of Land 600, , Project - Landfill Gas Collection Project (FSJ) 1,732,516 1,325, , ,000 Total Expenditures 15,078,001 13,247,258-1,830,743 14,242,152 20,220,680 12,531,417 12,822,759 13,660,640 Surplus (deficit) carry forward 2,139,014 Change from (835,849) LY Budget -5.54% Operating Reserve Dec. 31 1,017,314

57 Peace River Regional District - Budget Working Paper - Page 57 Service Fund Other Portfolio Solid Waste Committee General Operating - 01 Staff GM of Environmental Services 4300 Regional Solid Waste Management Requisition Exhibit 7 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Budget Notes: Includes: SWANA; RCBC; and BCPSC Combined together Travel, Training, Conferences & Workshops (includes all meals while away). Includes: MOLO; and SWANA. Doubled budget to encompasds memberships/courses for new staff and continuing education for existing staff Remainder of Bond to claim. Minimal work to finish project. Increased to accommodate increase in contractor prices. Reduces as new manned sites are built (none last year so no reduction). Becoming costly to maintain. Purchase replacement later this year and sell this. Minor work - approx. $3K to install fencing/blocks near south fence. Last year high due to rental of a generator due to BC Hydro delay on line power installation. Contingency for Consulting work required The planned construction of manned-transfer stations for 2014 was delayed for a year to allow time to obtain sites and complete other projects. For this year (Rolla, Lone Prairie, Moberly Lake and Upper Halfway). Remainder planned for 2016 have an amount budgeted for land acquisition, surveys, etc. Repair of Wall (estimate based on Prespatou build. Includes lockblocks, geogrid, drain pipe on large bay, pitrun/excavate/backfill. Major work - scale repair, installation of pads. Minor work - fix sewer line crack & install heat tape Debt payments increased for 10-year debenture for the new transfer stations done in Will be borrowing again this year and next year which will increase debenture payments in 2016 and again in % increase to Landfill Contractor (all 3 landfills). New contract tender in March, slated to begin end of August. For the NP Landfill operation/maintenance of LFG system included (separate contract, but will eventually be included in landfill operations contract - additional $60K for ). Per Consultants Schedule from last year including drilling of new groundwater wells to be completed at the FSJ site. Includes: consultant (Sperling Hansen) - Redesign NPRL Stormwater Pone & retender for this year ($47,101); construction of NE stormwater retention pond; and inside ditching; Consultant (Sperling Hansen) - Redesign/field visits/build tender for NPRL Front Entrance Redesign ($108,067); New building Canada Fund for NPRL ($22K) Includes purchase of new pick-up to replace Unit #15 (approx. $35K) Purchase of land for expansion of FSJ Landfill. Minor work - Door spring installation, scale maintenance, fence repair - previous year overage due to roof work (leak repair) Plus Annual Report by Sperling Hansen Consultant Scale maintenance - cement pads needed to raise the scale Plus Annual Report by Sperling Hansen Consultant Major work - gravel pad to build up around bulky waste trench & fencing Includes oil tank rental $2K and installation of additional lighting. Last year high due to cat walk grating installation. Budgeting a bit less than actual for last year to reflect a bit of slowing down. Includes full-time employees plus casual labourers (2 for 20 weeks & 1 for 12 weeks). PLUS new position of Environmental Services Coordinator (budgetted for 10 months and future years will be full year) Includes stewardship shed construction $6,600 and oil tank rental $2K. Stewardship shed construction will be offset by ProductCare sponsorship. Contract increase of approx. 2.4% Two northern sites to come offline in November when new manned sites operational. Three southern sites to be taken offline in November when new manned sites operational. Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage (including contractors). Includes drafting of land purchse agreements for transfer stations/lanfill gas utilization Minor work - add some additional fencing near recycle bins Includes a Waste Composition Audit Project is totally funded. In/Out - no cost. Carrying forward balance of revenue (received up front $90K) and balance of expenditures. Includes an Emergency Landfill Siting Study (AECOM working for this project is also included in this line item) Audit needed - significant uptick in 2014 of plastics (tonnage doubled, most expensive floor rate) Revenues unknown - more than 2014 and we expect several mega bags and bins to go early in. Also will have more for education top-ups for full year compared to only partial year of Minor additional work to operation costs including seeding of ditches. Last year high due to maintenance gate for snow removal and installed cat walk safety grating. Operational costs of approx. $5K (includes property taxes). Plus repairs to Transtor Units estimated at $18K (not done last year - carried forward) No contract increase. Keeping higher than last year actual in case of above average snow removal. Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. Last year high due to recycle cages for MMBC. Already have over maximum in reserve. Landfill Gas System - Contractor Bessborough Capital: SLR Cost - Bessborough Landfill Phase 3 & Stormwater system (Tender fo rengineering design $14,280) Engineer Consultant - Perform actual design & Build/issue construction tender; eval proponents for 2016 $108,449 (Estimated from AECOM's previous proposal plus contingency) SHA - Chetwynd Eng Design for closure of Phase A ($49,015) + Contingency

58 Peace River Regional District - Budget Working Paper - Page 58 Service Fund Other Portfolio Solid Waste Committee General Operating - 01 Staff GM of Environmental Services 4300 Regional Solid Waste Management Requisition Exhibit 7 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value Debentures Original Dec. Bal. Vehicles 270, ,547 71,683 LA 1409/SI 1460/Issue 80 (2023) 1,000, ,350 Machinery & Equipment 370, ,100 61,391 LA 2073/SI 2078/Issue 127 (2024) 1,880,082 1,880,082 Buildings 686, , ,100 LA 1930/SI 2020/Issue 121 (2022) 2,728,659 2,265,023 Landfills 7,571, ,820 6,820,961 Total 5,608,741 4,715,455 IT 66,414 64,911 1,503 Landfill Closure Liability 10,280,791 Land 41,617 41,617 Landfill Closure Liability Reserve Balance Dec ,597 Work in Progress 2,712,366 2,712,366 Vehicle/Equipment Reserve Balance Dec ,742 Total 11,719,640 1,686,019 10,033,621 Capital Reserve Balance Dec. 31 4,738,977 Annual Depreciation Expense 234,315 Equity -4,728,310 Solid Waste - Summary Budget Actual Variance Budget Revenue Tax Requisition - Electoral 4,149,286 4,149,286 4,521,802 Tax Requisition - Municipal 1,968,435 1,968,435 2,170,651 6,692,452 61% Grants 1,460,000 1,540,740-80, ,719 Fees (includes Cash Short/Over) 4,135,820 4,597, ,658 4,286,840 4,286,840 39% Extra Charges Recoverable (In/Out) Admin Fees from Other Functions 19,500 19,500 19,500 10,979,292 Recovered Costs 770, , , ,099 Recycling commission & MMBC 5,500 21,720-16,220 34,000 Does not include "other" revenues. Other/Miscellaneous/Sale of Assets 66,323-66,323 41,528 or Surplus carried forward from last year Borrowing Proceeds Only "Requisition" & "Fees" Unappropriated Surplus 2,538,740 2,538, ,139,014 TOTAL 15,047,281 15,386, ,990 14,242,152 Expenditures Administration/Operations (incl. debentures) 2,275,980 1,902, ,445 1,857,782 Vehicles 68,000 42,521-25,479 68,000 Supplies (computer/office/shop) 48,000 41,936-6,064 45,000 Transfer to Reserves 2,682,340 2,691,738 9, ,770 Operations (includes Addtn'l Site Work) 279, ,982 15, ,500 Contractors 3,893,140 3,778, ,544 4,069,000 Transport/Haul 1,017, , , ,000 Extra Charges Recoverable (In/Out) Recycling / Waste Reduction 1,839,600 2,106, ,786 2,226,600 Spring/Fall Clean-up 110, , ,000 Water Monitoring 136,275 96,844-39, ,500 Remediation / Closure 50,000-50,000 50,000 Capital 2,677,966 1,417,977-1,259,989 3,907,000 TOTAL 15,078,001 13,247,258-1,830,743 14,242,152 Surplus 2,139,014

59 Peace River Regional District - Budget Working Paper - Page 59 For 3rd Reading and Adoption - March 26, Class 1 - Residential Total All Other Classes 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

60 Peace River Regional District - Budget Working Paper - Page 60 For 3rd Reading and Adoption - March 26, B L A N K

61 Peace River Regional District - Budget Working Paper - Page 61 EXHIBIT Regional Solid Waste Management Basis of Apportionment: Converted Hospital Assessment - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 3,817,000 Max. Product $ 14,047,115 Bylaw No. 1044,1996 Or, the product of $ 1.40 per $1,000 taxable value For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 260, ,103, % (714) 259,615 Dawson Creek 536, ,104, % ,051 Hudson's Hope 105, ,531, % (1,131) 103,910 Fort St. John 979, ,546, % ,137 Taylor 104, ,388, % (204) 104,390 Pouce Coupe 24, ,950, % (109) 24,798 Chetwynd 162, ,917, % ,750 Area B 2,124, ,036, % (1,163) 2,122,855 Area C 487, ,656, % (2) 487,607 Area D 1,080, ,764, % 5,941 1,085,952 Area E - Jurisdiction , ,050, % (2,850) 814,917 Area E - Jurisdiction , ,336, % 17 10,470 Total 6,692, ,136,386, % 0 6,692,452 Municipal Requisition: 2,170,651 Electoral Area Requisition: 4,521,802 Total Requisition: 6,692,452 After Prior Year Adj Last Year Change % Change $ Requisition 6,117, % 574,731 Assessment 2,000,428, % 135,958,212 Tax Rate % Rates per 1,000 of Taxable Assessment <--See Chart on opposite page Ratio Tax Rate CL 1 Residential CL 2 Utility Tax Rate 0.31 CL 4 Major Industry Tax Rate 0.34 CL 5 Light Industry Tax Rate 0.30 CL 6 Business Tax Rate 0.26 CL 7 Managed Forest CL 8 Rec/Non Profit CL 9 Farm

62 Peace River Regional District - Budget Working Paper - Page 62 Service Fund Rural Portfolio Electoral Area Directors General Operating - 01 Staff Chief Financial Officer 5160 Cemeteries - B,C,D, & E Requisition Exhibit 37 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.0009) Total Amount to Requisition: 79,250 Requisition/Parcel Tax 70,700 59,500 59,500 49,500 49,500 70,700 Prior Year Requisition: 79,250 Change from Prior Year 10,250 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 23,800-8,550 - Other ,500 94,500 59,500 59,500 49,500 49,500 EXPENDITURES 5160 Cemeteries - B,C,D, & E Grants - Area E (Chetwynd Cemetery) 30,000 30,000 30,000 30,000 30,000 30,000 30, Grants - Area B 4,000-4,000 4,000 4,000 4,000 4,000 4, Grants - Area C 35,000 30,000-5,000 10,000 5,000 5,000 5,000 5, Grants - Area D 5,000 2,700-2,300 5,000 5,000 5,000 5,000 5, Grants - Area E 5,500 3,000-2,500 35,500 5,500 5,500 5,500 5, Cemetery Records Recording 10,000-10,000 10,000 10,000 10, REVENUE 5160 Cemeteries - B,C,D, & E Requisition - electoral 79,250 79,250 70,700 59,500 59,500 49,500 49, Unappropriated surplus 10,250 10,250 23, Total Revenue 89,500 89,500 94,500 59,500 59,500 49,500 49,500 Total Expenditures 89,500 65,700-23,800 94,500 59,500 59,500 49,500 49,500 Surplus (deficit) carry forward 23,800 Change from LY Budget 5, % Area Requisition = Budget less Surplus Area Records Total Grants 10,000 Requisition B C 5,000 5,000 D 2,700 2,700 E 63,000 63,000 Totals 70,700 70,700 Budget Notes: 1 Payment to District of Chetwynd for Cemetery maintenance. Includes: Sunset Prairie $1,200; Groundbirch Cemetery $1,000; Willow Valley $1,000; and $2,300 miscellaneous. Plus $30,000 to Groundbirch 2 Columbarium. 3 Includes: Pouce Coupe Cemetery $1,500; Tomslake $1,200; Sunrise Valley Mountain View Cemetery $1,300; and $1,000 miscellaneous. 4 Last year Area C contributed $30K to a Columbarium for Taylor. Last year committed $5,000 to Old Fort Historical Cemetery Sign & Fencing Project (carry forward due to project delayed until spring of ). Plus annual allocation of $5,000 for cemetery projects in Electoral Area C 5 Project to record the SP rural cemeteries - NP done. After SP completed then possibly a Regional Database could be completed.

63 Peace River Regional District - Budget Working Paper - Page 63 EXHIBIT 37 Cemeteries Electoral Areas B, C, D and E Basis of Apportionment: Converted Hospital Assessment - Improvements ONLY Area by Area Basis. Tax Rate or Other Limitations: SLP 70 & Bylaw 839, 1993 None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area B - 678,239, % Area C 5, ,656, % Area D 2, ,764, % Area E 63, ,387, % See Area E Jurisdiction Split Below Total 70,700 1,443,047, % average Area E - Jurisdiction , ,050, % Area E - Jurisdiction ,336, % 63, ,387, % Last Year Change % Change $ Requisition 79, % (8,550) Assessment 1,357,114, % 85,933,189 Tax Rate % (0.001) Average Rate Class 1 - Residential Total All Other Classes 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 Area D Area E

64 Peace River Regional District - Budget Working Paper - Page 64 Service Fund Regional Portfolio Chair General Operating - 01 Staff GM of Development Services 6100 Management of Development Requisition Exhibit 3 Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 803, , ,083, , , , ,967 REVENUE 6100 Management of Development Requisition - electoral 296, , , , , , , Requisition - municipal 142, , , , , , , Grants-in-lieu 660 2,476 1,816 1,240 1,265 1,290 1,316 1, Fees-Planning, Rezoning 27,000 40,715 13,715 30,000 30,000 30,000 30,000 30, Fees - ALR 25,000 20,100-4,900 18,000 18,000 18,000 18,000 18, Admin Fee (from Bldg Insp & RD Dev) 92,311 92, ,894 99, , , , BC Agriculture Investment Fund 11,250-11,250 11, Recovered costs ,000 1,000 1,000 1, Unappropriated surplus 209, , , Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 438,633 Requisition/Parcel Tax 768, , , , , , Grants 1,240 1,265 1,290 1,316 1,342 Prior Year Requisition: 438,633 Change from Prior Year 209,016 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 157, , ,561 Other 157, , , , ,964 EXPENDITURES 803,870 1,083, , , , , Management of Development Wages - full time 312, ,340-31, , , , , , Benefits 75,665 63,888-11,777 98, , , , , WCB 3,020 2, ,317 4,404 4,492 4,582 4, Travel/Training/Conferences/Workshop 22,000 12,606-9,394 24,500 24,990 25,490 26,000 26, Travel, Use of RD Vehicles 2,900 2,900 9,000 9,180 9,364 9,551 9, Mileage In-Region ,200 1,224 1,248 1,273 1, Meals In-Region 1,500 1, ,000 2,040 2,081 2,122 2, Meetings 1, ,100 1,500 1,530 1,561 1,592 1, Memberships 1,700 2, ,200 2,244 2,289 2,335 2, Comm. - telephone & internet 1,800 1, ,800 1,836 1,873 1,910 1, Advertising/Promotions 20,000 29,839 9,839 32,000 32,640 33,293 33,959 34, Legal 7,500 10,754 3,254 12,000 10,000 10,000 10,000 10, Rent 11,000 8,199-2,801 11,000 11,000 11,000 11,000 11, Insurance 1,800 1, ,800 1,836 1,873 1,910 1, Administration fees 148, , , , , , , Miscellaneous 2,000-2,000 2,000 2,040 2,081 2,122 2, Repairs and maintenance - building 1,000 1, ,800 1,836 1,873 1,910 1, Supplies - office & computer 7,900 9,836 1,936 10,000 10,200 10,404 10,612 10, Regional Agricultural Plan 43,485 41,406-2,078 2, West Peace Fringe OCP 75,000 18,925-56,075 56, Regional Zoning Bylaw 23,000-23,000 23, NP Fringe OCP Review 40,000 5,359-34, ,000 82,000 Total Expenditures 803, , ,985 1,083, , , , ,967 Surplus (deficit) carry forward 157,431 Change from 280,124 Budget Notes: LY Budget 34.85% Previously the GM of Development Services was split 3 ways - here, RD Development & Building Insp. Now all charged here 1 and RD Dev & Bldg Insp pay Fee to here to offset 2/ Includes new position "Development Services Coordinator" as approved by Board (full year less 6 weeks to reflect period position empty) 4 Higher cost of advertising plus more advertising 5 Includes signs 6 Per Board resolution Dec. 12/14 the budget of $330K was adopted. Spreading over 2-years. 7 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Combined Travel, Training, Conferences and Workshops together, including meals while away. Up to $3,500 each for 2 staff and $6,500 each for 2 managers for training and professional development. Includes all costs (i.e. airfare, mileage, hotel, etc.) Plus $2K for attendance at northern events. Plus $2,500 for Development Coordinator Per prior Strategic Plan a Regional Ag Plan. Partial funding via BC Agriculture Investment Fund $45K. Project of $120K approved by Board in Remainder of original budget to finalize. Each pay: 48,947

65 Peace River Regional District - Budget Working Paper - Page 65 EXHIBIT Management of Development Basis of Apportionment: Electoral Areas: Converted Hospital Assessments - Land & Improvements Municipalities: Converted General Municipal Assessments - Land & Improvements Tax Rate or Other Limitations: LGA s. 800 (2) (f) None For 3rd Reading and Adoption - March 26, Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 26, ,363, % - 26,602 Dawson Creek 69, ,809, % (316) 68,810 Hudson's Hope 10, ,273, % (6) 10,670 Fort St. John 137, ,411, % ,210 Taylor 11, ,765, % - 11,372 Pouce Coupe 2, ,674, % (6) 2,972 Chetwynd 16, ,543, % 3 16,891 Area B 235, ,898, % ,456 Area C 62, ,104, % (4) 62,231 Area D 112, ,781, % ,633 Area E 83, ,184, % (127) 83,331 See Area E Jurisdiction Split Below Total 768, ,753,809, % 0 768,178 Area E - Jurisdiction , ,529, % (125) 82,313 Area E - Jurisdiction 760 1,019 3,654, % (2) 1,018 83, ,184, % (127) 83,331 Municipal Requisition 274,527 Electoral Area Requisition 493,651 Total Requisition 768,178 After Prior Year Adj Last Year Change % Change $ Requisition 438, % 329,545 Assessment 2,459,966, % 293,843,091 Tax Rate % Class 1 - Residential Total All Other Classes 250, , , ,000 50,000 0 Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

66 Peace River Regional District - Budget Working Paper - Page 66 Service Fund Other Portfolio Electoral Area C General Operating - 01 Staff Chief Financial Officer 6200 Charlie Lake Local Community Requisition Exhibit 34 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 22,315 22,315 22,315 22,315 22,315 22,315 22, Total Amount to Requisition: Requisition/Parcel Tax Grants Prior Year Requisition: Borrowing Proceeds Trsf. From Reserves Change from Prior Year 22,315 Prior Year Surplus 22,315 22,315 22,315 22,315 22,315 Other 22,315 22,315 22,315 22,315 22,315 22,315 EXPENDITURES 6200 Charlie Lake Local Community Miscellaneous 22,315-22,315 22,315 22,315 22,315 22,315 22,315 REVENUE 6200 Charlie Lake Local Community Unappropriated surplus 22,315 22,315 22,315 22,315 22,315 22,315 22,315 Total Expenditures 22,315-22,315 22,315 22,315 22,315 22,315 22,315 Surplus (deficit) carry forward Change 22,315 from LY - Budget Budget Notes: This Commission is not active. Balance remaining from when ended - keeping in case reactivated will have start-up funds.

67 Peace River Regional District - Budget Working Paper - Page 67 EXHIBIT 34 Charlie Lake Local Community Commission Basis of Apportionment: Converted Hospital Assessment - Land & Improvments Tax Rate or Other Limitations: LGA s. 800 (2) (g) None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Local Community - 43,358, % Total - 43,358, % Not active. Last Year Change % Change $ Requisition - #DIV/0! - Assessment 40,049, % 3,308,799 Tax Rate -

68 Peace River Regional District - Budget Working Paper - Page 68 Service Fund Parcel Portfolio Electoral Area B General Operating - 01 Staff Chief Financial Officer Mile Electrification Requisition Exhibit 52 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue Parcel Tax 845 Parcel Tax Prior Year Parcel Tax: 845 Change from Prior Year -0 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus Other EXPENDITURES Mile Electrification REVENUE Mile Electrification Parcel Tax Unappropriated surplus Operations Total Expenditures Surplus (deficit) carry forward Change -0 from LY - Budget Budget Notes: 1 Agreement to collect from the rural residents that participated in the 12-Mile Electrification extension (only 2 properties - other 4 paid in full) Payments up to and including Confirmed by Hudson's Hope that the amount for the 2 rural properties - total $ ($ each)

69 Peace River Regional District - Budget Working Paper - Page 69 EXHIBIT 12-Mile Electrification Basis of Apportionment: Parcel Tax Tax Rate or Other Limitations: Hudson's Hope Bylaw None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent 12 Mile Electrification 846 Parcel Tax Total Last Year Change % Change $ Parcel Tax % (0)

70 Peace River Regional District - Budget Working Paper - Page 70 Service Fund Parcel Portfolio Electoral Area D General Operating - 01 Staff GM of Environmental Services 6240 Rolla Creek Dyking Requisition Exhibit 39 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 6,500 5,458-1,042 2,580 2,600 2,600 2,600 2,600 REVENUE 6240 Rolla Creek Dyking Parcel Tax 1,025 1,025 1,045 2,600 2,600 2,600 2, Interest on Reserve Unappropriated surplus Transfer from Fair Share 5,000 3,920-1,080 1,080 Parcel Tax 1,025 Parcel Tax 1,045 2,600 2,600 2,600 2,600 1,045 Prior Year Parcel Tax: 1,025 Change from Prior Year 475 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus ,000 Other 1, ,500 2,580 2,600 2,600 2,600 2,600 EXPENDITURES 6240 Rolla Creek Dyking Administration Fees Capital 5,000-5, Major Purchases - Non Capital 3,920 3, Operations Transfer to Reserve 1,020 1,020 2,100 2,100 2,100 2,100 2, Transfer Interest on Reserve Total Expenditures 6,500 5,003-1,497 2,580 2,600 2,600 2,600 2,600 Surplus (deficit) carry forward Change 455 from LY (3,920) Budget % Operating Reserve: Dec. 31 4,107 Missed including this in the "Operating Reserve Bylaw". Will add when updating the bylaw - base on same as other utilities which have maximum of $50,000 Budget Notes: This function has a maximum $1,500 budget (not requisition). Continue to budget the maximum and place as much funds as possible into 1 reserve to build up for future work that will be required. 2 Requires a catch basin installed. This will be funded via Electoral Area D Fair Share (approved at RBAC Feb. 20/14) 3 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. There are 5 parcels paying $209 each

71 Peace River Regional District - Budget Working Paper - Page 71 EXHIBIT 39 Rolla Creek Dyking Participating Area of Electoral Area D Basis of Apportionment: Parcel Tax Tax Rate or Other Limitations: Bylaw No. 647, 1989 $1,500 maximum For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Electoral Area D Participating Area 1,045 Parcel Tax Total 1,045 Last Year Change % Change $ Parcel Tax 1, % 20

72 Peace River Regional District - Budget Working Paper - Page 72 Service Fund Defined Portfolio Electoral Area D General Operating - 01 Staff Manager of Community Services 6242 Kelly Lake Community Centre Requisition Exhibit 43 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.002) Total Amount to Requisition: 89,313 Requisition/Parcel Tax 87,630 87,770 87,821 87,873 87,926 87,630 Prior Year Requisition: 89,313 Change from Prior Year 7,554 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 7,237-1,683 - Other ,867 94,867 87,770 87,821 87,873 87,926 EXPENDITURES 6242 Kelly Lake Community Centre Building Acquisiton (legal, etc.) 7,147-7,147 7, /1 Insurance 2,500 2, ,500 2,550 2,601 2,653 2, Administration Fee /5 Grant-in-Aid 77,500 77,500 77,500 77,500 77,500 77,500 77, Transfer to Operating Reserve 5,000 5,000 3,500 3,500 3,500 3,500 3, Transfer to Capital Reserve 4,000 4,000 3,500 3,500 3,500 3,500 3, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 6242 Kelly Lake Community Centre Requisition - Electoral 89,313 89, ,630 87,770 87,821 87,873 87, Interest on Reserve Grant-in-Lieu Unapprorpiated Surplus 7,554 7, ,237 Total Revenue 96,867 97, ,867 87,770 87,821 87,873 87,926 Total Expenditures 96,867 89,789-7,078 94,867 87,770 87,821 87,873 87,926 Surplus (deficit) carry forward 7,237 Change from (2,000) LY Budget -2.06% Operating Reserve: Dec ,230 Maximum $80,000 plus interest Budget Notes: 1 Annual Grant-in-aid received budget 20 February. Met on site on 4 February to review budget and tour operations & building. 2 All transfers are complete. This was collected previously and is what makes up the surplus carried forward. Not determined if there will be any additional requirements in the future (ie agreements) so leaving for the present time and in future may be cancelled and used towards tax requisition. 3 Need to build up a reserve for unexpected expenses that are not capital but major repairs, etc. 4 Need to build a capital reserve now that facility has been transferred to RD 5 Previously invoiced for insurance and it was paid back to the RD from the annual grant - for efficiency deducting from the $80,000 annual grant. 6 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. New process of Province means that we receive a portion of the "requisition" with the annual tax requisition and receive the Provincial Housing 7 properties with the grant-in-lieu. When the tax requisition is received we set up a receivable for the Provincial Housing properties (receive Feb). 8 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 9 As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 46 Machinery & Equipment Buildings 687,008 88, ,416 Land 16,200 16,200 Total 703,208 88, ,616 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 21,280 Equity 635,896 12,184

73 Peace River Regional District - Budget Working Paper - Page 73 EXHIBIT 43 Kelly Lake Community Centre Defined Area of Electoral Area D Basis of Apportionment: Converted Hospital Assessment - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 90,000 Bylaw No. 1673, 2006 Or, the product of $ 2.80 per $1,000 taxable value (L & I taxable value per bylaw) Max. Product $ 1,267,973 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Defined Area of Electoral Area D 87, ,002, % Total 87,630 14,002, % Last Year Change % Change $ Requisition 89, % (1,683) Assessment 14,226, % (223,889) Tax Rate % (0.002) Class 1 - Residential Total All Other Classes

74 Peace River Regional District - Budget Working Paper - Page 74 Service Fund Regional Portfolio Committee of the Whole General Operating - 01 Staff Manager of Invasive Plants 6423 Invasive Plants Requisition Exhibit 8 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 120,804 Requisition/Parcel Tax 176, , , , , ,741 Prior Year Requisition: 120,804 Change from Prior Year 157,270 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 157,024 55,937 7,500 Other 7,500 7,650 7,803 7,959 8, , , , , , ,117 EXPENDITURES 6423 Invasive Plants Wages 114,942 60,307-54, , , , , , Benefits 22,585 10,969-11,617 37,611 76,726 78,260 79,825 81, WCB 1, ,728 3,525 3,595 3,667 3, Travel & Training 5,000 2,741-2,259 7,500 7,650 7,803 7,959 8, Travel, Use of RD Vehicle 4,600 4, ,900 2,958 3,017 3,078 3, Meals 2, ,942 2,000 2,040 2,081 2,122 2, Meetings 10, ,228 10,000 10,200 10,404 10,612 10, Memberships Comm. - telephone & internet 1, ,500 1,530 1,561 1,592 1, Advertising, Promo, Events & Education 20,000 17,243-2,757 30,000 30,600 31,212 31,836 32, Compliance & Enforcement 5,000 5,100 5,202 5,306 5, Legal 5,000 5,000 5,000 5,000 5, Consulting 10,000-10,000 5,000 5,000 5,000 5,000 5, Insurance 3,000 2, ,900 2,958 3,017 3,078 3, Administration Fees 20,800 20,800 20,800 20,800 20,800 20,800 20, Bad Debts 1,500-1,500 1,500 1,500 1,500 1,500 1, Miscellaneous 12,500-12,500 2,500 2,500 2,500 2,500 2, Supplies - shop 1, ,000 1,020 1,040 1,061 1, Supplies - office & computer 2, ,438 2,000 2,040 2,081 2,122 2, Weed Disposal Bins 3,000 1,434-1,566 3,000 3,000 3,000 3,000 3, RD Properties Inspections & Work 50,000 53,798 3,798 50,000 50,000 50,000 50,000 50, Contract - First Nations Partnerships Weed Warrior & Weed Free Forage Program 5,000 REVENUE 6423 Invasive Plants Requisition - electoral 78,142 78, , , , , , Requisition - municipal 42,662 42,662 63, , , , , Grants-in-lieu 7,500 14,069 6,569 7,500 7,650 7,803 7,959 8, Sponsorships Recovered Costs Compliance & Enforcement Charges Coordination Prov Weed Act Grant 42,100 42, Unappropriated surplus 157, , , Total Revenue 285, ,981 49, , , , , ,117 Total Expenditures 285, , , , , , , ,117 Change Surplus (deficit) carry forward 157,024 from LY Budget 55, %

75 Peace River Regional District - Budget Working Paper - Page 75 Service Fund Regional Portfolio Committee of the Whole General Operating - 01 Staff Manager of Invasive Plants 6423 Invasive Plants Requisition Exhibit 8 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget The Invasive Plant Program has changed from what it has been the past few years. Previously the Regional District managed the "Weed Programs" for others (Ministry of Forests, Ministry of Transportation, BC Hydro and others). Due to issues with this program not funded as a "true" pooled delivery model, the Regional District will no longer be contracting with others to manage works on their properties, but will be managing Regional District properties and undertaking weed inspections on "other" lands and issuing weed notices and undertaking a more extensive educational program. Budget Notes: This includes the Manager PLUS new Full-Time Permanent Coordinator position as recommended by the Invasive Plant and Ag Committees in The position is budgeted to start at the end of March for this year and will be full-year in future (Board approved position). This grant has been received for many years but nothing has been confirmed as of yet. It has decreased from $55K to last year $42K. Due to 2 uncertainty nothing is budgetted. If it is received it becomes part of the surplus the following year. Contractor: includes onground treatments, monitoring and response to weed reports. Also includes work on ALL RD properties (including parks 3 and solid waste). This includes properties owned and occupied by the RD as well as those that are leased to local Community Halls, etc Leave same as last year budget. Did not get the portable system for truck which allows staff to safely access controlled industry roads which makes up part of the surplus. Transferred $10,000 from miscllaneous for outreach events to include kids camps, Rancher Contract training, School Events, First Nation outreach, weed pull days Note that any funds received for specific sponsorships (ie conference, workshops, etc.) will be here and will increase the expenditure side accordingly (in/out). Therefore, no budget amount set since unknown. Maintain same budget amount as will likely look at marketer to develop products or for legal council for bylaw. Split the amount to better distinguish legal portion. Includes purchase of thick poly weed bags. Includes Bylaw 101; potentially: leadership/management training; budget training; pesticide applicators training; and, contract administration training 10 Transferred $10K of this budget amount to "Outreach events" for better use of funds (line -240 Advertising, Promo, Events & Education) 11 includes meetings in PG for NWIPC, Fort Nelson, First Nations, Planning working groups, ISCBC Forum and hosting local weed meetings 12 Includes a partner funded training session with the forage association and Kathy Voth workshop for training livestock to eat weeds. 13 Professional dues for Invasive Plant Program Manager to maintain Professional Agrologist status. 14 Funds allocated to First Nation partnerships will be dependent on additional leveraged funds.

76 Peace River Regional District - Budget Working Paper - Page 76 or 3rd Reading and Adoption - March 26, 201 B L A N K

77 Peace River Regional District - Budget Working Paper - Page 77 EXHIBIT Invasive Plants Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: $ 0.06 per $1,000 taxable value Bylaws 2120, 2014 Max. Product $ 820,501 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 6, ,545, % (12) 6,226 Dawson Creek 15, ,050, % (79) 15,912 Hudson's Hope 2, ,010, % (1) 2,430 Fort St. John 31, ,059, % 39 31,699 Taylor 2, ,990, % (17) 2,605 Pouce Coupe ,852, % (1) 693 Chetwynd 3, ,203, % 1 3,979 Area B 53, ,898, % 22 53,990 Area C 14, ,104, % 1 14,269 Area D 25, ,781, % 76 25,835 Area E 19, ,184, % (29) 19,104 See Area E Jurisdiction Split Below Total 176, ,763,680, % 0 176,741 Area E - Jurisdiction , ,529, % (29) 18,870 Area E - Jurisdiction ,654, % (0) , ,184, % (29) 19,104 Municipal Requisition: 63,543 Electoral Area Requisition: 113,198 Total Requisition: 176,741 After Prior Year Adj Last Year Change % Change $ Requisition 120, % 55,936 Assessment 2,570,030, % 193,649,962 Tax Rate % Class 1 - Residential Total All Other Classes 60,000 50,000 40,000 30,000 20,000 10,000 0

78 Peace River Regional District - Budget Working Paper - Page 78 Service Fund Specified Portfolio Chair & EDC Committees General Operating - 01 Staff Chief Financial Officer & Chief Administrative Officer 6500 Economic Development Commissions Requisition Exhibit 12 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.007) Total Amount to Requisition: 591,868 Requisition/Parcel Tax 468, , , , , ,417 46,000 Grants 46,000 46,920 47,858 48,816 49,792 Prior Year Requisition: 591,868 Change from Prior Year 221,324 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 362, , ,550 Other 271, , , , ,986 1,012,742 1,148, , , , ,207 EXPENDITURES 6500 Economic Development Commissions North Peace Economic Development Commission (NPEDC) NP EDC - Wages 85,987 84,774-1, , , , , , NP EDC - Benefits 20,194 16,322-3,873 38,599 39,371 40,158 40,962 41, NP EDC - WCB ,787 1,822 1,859 1,896 1, NP EDC - Travel/Train/Conf/Wrksp/ProD 20,500 14,333-6,167 25,000 25,500 26,010 26,530 27, NP EDC - Mileage In-Region 2,000 1, ,000 3,060 3,121 3,184 3, NP EDC - Meals In-Region & Entertainm 3,500 2,368-1,132 3,000 3,060 3,121 3,184 3, NP EDC - Memberships 3,000 1,353-1,647 2,000 2,040 2,081 2,122 2, NP EDC - Communications (phone, inter 3,000 2, ,200 3,264 3,329 3,396 3, NP EDC - Advertising & Promotion 50,000 14,862-35,138 60,000 61,200 62,424 63,672 64,946 NP EDC - Projects 50,703 51,717 52,752 53, NP EDC - Projects - Miscellaneous 10, ,400 5, NP EDC - Business Development 45,000 2,608-42,392 22, NP EDC - Workforce Development 5,000-5, NP EDC - Communications Strategy 5,000 31,229 26,229 4, NP EDC - Air Services Development 5,000-5,000 10, NP EDC - LinxBC Partnership 3,500-3,500 3, NP EDC - Small Business Week 2,500-2,500 4, NP EDC - Women's Conference 100,000 65,982-34, , NP EDC - Northern Contribution Study 15,000 15, NP EDC - Grant Writer 45,000 49,618 4,618 50,000 51,000 52,020 53,060 54, NP EDC - Rent 8,758 8, ,758 8,933 9,112 9,294 9, NP EDC - Insurance 1,200 1, ,100 1,100 1,100 1,100 1, NP EDC - Admin Fee 3,000 3,000 3,000 3,000 3,000 3,000 3, NP EDC - Sector Initiatives 40,000-40,000 31,100 31,722 32,356 33,004 33, NP EDC - Agriculture - Agri Foods NP EDC - Natural Gas / Energy Alternative NP EDC - Tourism NP EDC - Transportation NP EDC - Board Development 2, , REVENUE 6500 Economic Develoment Commissions Requisition - electoral 425, , , , , , , Requisition - municipal 166, , , , , , , Interest on Reserves Grants-in-lieu 46,000 67,815 21,815 46,000 46,920 47,858 48,816 49, NP EDC - Income from Other Sources 35, ,708 96, , , , , , NP EDC - Women's Conference 100,000 83,174-16, , Recovered Costs (Airport Wage Contribution) 32,650 33,303 33,969 34,648 35, Unappropriated surplus 221, , , Transfer from Operating Reserves 18,550 6,250-12,300 12,300 30,000 30,000 Total Revenue 1,012,742 1,102,925 89,397 1,148, , , , , NP EDC - Office Supplies 2,000 3,351 1,351 1,000 1,020 1,040 1,061 1,082 Other Economic Development Commissions and Sponsored Economic Development Projects Alaska Highway Heritage Designation 96,902 96, Tumbler Ridge Global Geopark 200, Dinosaur Discovery Gallery 125, , , , , , Women's World Hockey (2016) 50,000-50, Economioc Development Strategy 50,000-50, NP Airport Administration/Strategic Plan 18,550 6,250-12,300 12,300 30, Ec Dev - Chetwynd & Area E 62,500 62, ,500 62,500 62,500 62,500 62, Ec Dev - South Peace 127, , , , , , , Transfer Interest on Reserves Total Expenditures 1,012, , ,381 1,148, , , , ,207 Change from Surplus (deficit) carry forward 362,564 LY Budget 136,191 Budget less Surplus 13.45% Regional Participation

79 Peace River Regional District - Budget Working Paper - Page 79 Service Fund Specified Portfolio Chair & EDC Committees General Operating - 01 Staff Chief Financial Officer & Chief Administrative Officer 6500 Economic Development Commissions Requisition Exhibit 12 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) PLUS 200,000 TR Global Geopark PLUS 200,000 Dinosaur Gallery NPEDC (For NP Airport Area E 62, ,186 Less (50,000) ED Strategy Society) Reserve North Peace 546, ,008 46,423 LESS (50,000) Surplus (Hockey) Balance Dec. 31 South Peace 127, ,623 LESS (46,000) GIL Budget LESS (21,815) GIL Surplus $ 69, , , , , ,417 Budget Surplus + Rev Requisition Budget Notes: 1 Annual contribution to Chetwynd Economic Development Commission was increased to $60K starting in Plus Admin & Insurance. 2 3 South Peace EDC $125,000 + Insurance + Admin 4 Application to hold event was unsuccessful. 5 Not included in the recent Strategic Plan. Removed per Board at COW held Feb. 26, 6 NP EDC approved use of $30K of the Reserve funds for the NP Airport Society Administration and a Strategic Plan. No tax effect. Needs reviewing. 7 Per the budget submitted Nov. 17, NOTE: Includes cost of a full time person but will only be half-time EDC shared equally with the North Peace Airport (this year for 9 months and will be full year in future years) - the NP Airport is funding half of the cost. Funding from the NPEDC was obtained by reducing some of the project costs which will be increaed if position not filled. The half funding from the Airport is show in the revenue as "Recovered Costs". 8 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. $546,431 Per presentation Jan. 8/15 and additional information received, the Board directed at the Feb. 26th COW meeting that a one time payment of $200,000 be provided to the Tumbler Ridge Global Geopark, AND payment of $200,000 per year for to 2018 to the Dinosaur Discovery Gallery. Class 1 - Residential Total All Other Classes 120, ,000 80,000 60,000 40,000 Per the meeting Jan. 31, 2013: No longer paying a cartaker. Instead using volunteers and paying honourarium for special projects. The Miscellaneous Revenue was for the Music Festival held. Was first time and was a success - plan to do again. Equipment costs are high because purchased a lot of Zellers restaurant equipment to expand kitchen. Advised them to put together a complete plan of things needed for the building and apply to RD for a Gas Tax Grant: propane tanks, hot water, pipes fixed, gym lights, etc. Bulding looking good and the group seems to be going in right direction. Advised them to complete the Annual Reports to the Societies Registration since cannot issue funds until up to date. 20,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

80 Peace River Regional District - Budget Working Paper - Page 80 Reading and Adoption - March 2 B L A N K

81 Peace River Regional District - Budget Working Paper - Page 81 EXHIBIT 12 Economic Development Commission Basis of Apportionment: Electoral Areas: Converted Hospital Assessments - Improvements ONLY Municipalities: Converted General Municipal Assessments - Land & Improvements Tax Rate or Other Limitations: $ per $1,000 taxable value SLP Feb. 24, "North Peace" Bylaw 1531, 2004 "South Peace" Bylaw 1572, 2005 "Chetwynd/E" Bylaw 490,1986 Max. Product $ 1,695,702 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Tumbler Ridge 21, ,363, % Dawson Creek 54, ,809, % Hudson's Hope 5, ,273, % Fort St. John 46, ,411, % Taylor 5, ,765, % Pouce Coupe 2, ,674, % Chetwynd 24, ,543, % Area B 99, ,239, % Area C 22, ,656, % Area D 75, ,764, % Area E 108, ,387, % See Area E Jurisdiction Split Below Total 468, ,427,888, % Municipal Requisition: 161,458 Area E-# , ,050, % Electoral Area Requisition: 306,959 Area E-#760 1,374 3,336, % Total Requisition: 468, , ,387, % North Peace Budget Amount Rate/1000 Assessment Grant In Lieu & Dinosaur Hudson's Hope 1, ,273,134 Gallery Fort St. John (withdrawn from NPEDC Effective 2014) $ 232,185 Taylor 2, ,765,944 TR $ 9,120 Electoral Area B 34, ,239,208 DC $ 23,699 Electoral Area C 7, ,656,387 HH $ 3,660 Amounts 46, ,934,673 FSJ $ 46,995 Budget less surplus Taylor $ 3,899 South Peace Budget Amount Rate/1000 Assessment PC $ 1,021 Dawson Creek 30, ,809,014 Chet $ 5,790 Pouce Coupe 1, ,674,364 Area B $ 64,862 Chetwynd 7, ,543,592 Area C $ 14,886 Tumbler Ridge 11, ,363,796 Area D $ 32,971 Electoral Area D 42, ,764,647 Area E $ 25,284 Electoral Area E 32, ,387,164 $ 232,185 Amounts 127,623 1,023,542,577 Area E Budget (Chetwynd Area) Budget less surplus Electoral Area E 50, ,387,164 Chetwynd 11, ,543,592 Amounts 62, ,930,756 Budget less surplus Last Year Change % Change $ Requisition 591, % (123,451) Assessment 2,257,084, % 170,804,232 Tax Rate % (0.005) Average Rate

82 Peace River Regional District - Budget Working Paper - Page 82 Service Fund Regional Portfolio Chair General Operating - 01 Staff Manager of Community Services 7110 Regional Recreation Requisition Exhibit 10 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 44,897 Requisition/Parcel Tax 268,169 53,056 52,953 52,848 52, ,169 12,000 Grants 12,000 12,240 12,485 12,734 12,989 Prior Year Requisition: 44,897 Change from Prior Year 6,253 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus -7, ,272 7,000 Other EXPENDITURES 70, ,157 65,296 65,438 65,583 65, Regional Recreation Travel, Training, Conferences, Worksho 1, ,000 1,020 1,040 1,061 1, Travel, Use of RD Vehicles ,300 1,326 1,353 1,380 1, Mileage In-Region (REG REC) Meals 1, ,090 1,500 1,530 1,561 1,592 1, Meetings Memberships ,350 1,377 1,405 1,433 1, Communication - telephone & internet NP Recreation Inventory 160, Insurance Administration fees 13,500 13,500 48,707 48,707 48,707 48,707 48, Hosted Recreation Facilities Workshop 9,000 8, ,000 9,000 9,000 9,000 9, Supplies - office & computer Grants 42,500 39,000-3,500 47,500 47,500 47,500 47,500 47,500 REVENUE 7110 Regional Recreation Requisition - electoral 30,442 30, ,135 35,837 35,767 35,696 35, Requisition - municipal 14,455 14,455 87,034 17,219 17,186 17,152 17, Grants-in-lieu 12,000 5,193-6,807 12,000 12,240 12,485 12,734 12, Shared administration fees 7,000-7, *** Unappropriated surplus 6,253 6,253 0 (7,012) Total Revenue 70,150 56,343-13, ,157 65,296 65,438 65,583 65,730 Total Expenditures 70,150 63,355-6, ,157 65,296 65,438 65,583 65,730 Surplus (deficit) carry forward -7,012 Change from 203,007 LY Budget % Budget Notes: *** NOTE: There is a deficit carried forward due to an error in last year's budget. The $7K Admin Fee Revenue that had previously been collected from Parks was changed to go to Solid Waste toward the cost of the work that the Field Services does - but the $7K was not removed from the revenue which resulted in the deficit. 1 Rural Learn to Swim (2 x $10K) - received request Jan. 5, from SD #59 requesting same as last year, Northern BC Winter Games ($1K-when travelling outside region), Regional Arts Council ($15K) - received letter dated Jan. 2, requesting an increase from $10K to $15K (provided to Board at Feb. 12, ), BC Senior Games ($3K), Small Rec. Facility Assessment ($2,500), Web Foot (Greenwing) Adopt-a-Class - Ducks Unlimited (2 x $3,000 NP & SP - Board approved continued same funding for 2014, & 2016). 2 Combined Travel, Training, Conferences & Workshops. 3 Hosting a Recreation Facilities Association Workshop for whole region ($9K)

83 Peace River Regional District - Budget Working Paper - Page 83 EXHIBIT Regional Recreation Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: $ per $1,000 taxable value SLP 23 / SLP 37 Max. Product $ 2,508,563 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 10, ,103, % (5) 10,425 Dawson Creek 21, ,104, % 0 21,476 Hudson's Hope 4, ,531, % (8) 4,200 Fort St. John 39, ,546, % 0 39,229 Taylor 4, ,388, % (1) 4,189 Pouce Coupe ,950, % (1) 997 Chetwynd 6, ,917, % 1 6,517 Area B 85, ,239, % (9) 85,119 Area C 19, ,656, % (0) 19,537 Area D 43, ,764, % 44 43,316 Area E 33, ,387, % (21) 33,163 See Area E Jurisdiction Split Below Total 268, ,136,589, % (0) 268,169 Area E - Jurisdiction , ,050, % (21) 32,745 Area E - Jurisdiction ,336, % (0) , ,387, % (21) 33,163 Municipal Requisition: 87,034 Electoral Area Requisition: 181,135 Total Requisition: 268,169 After Prior Year Adj Last Year Change % Change $ Requisition 44, % 223,272 Assessment 2,000,428, % 136,161,124 Tax Rate % Class 1 - Residential Total All Other Classes 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd Area B Area C Area D Area E

84 Peace River Regional District - Budget Working Paper - Page 84 Service Fund Specified Portfolio Electoral Area D & E (+Sub-Regional Recreation Commission) General Operating - 01 Staff Manager of Community Services 7119 Sub-Regional Recreation Requisition Exhibit 14 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 621, ,499 2, , , , , ,403 REVENUE 7119 Sub-Regional Recreation Requisition - electoral 374, , , , , , , Requisition - municipal 241, , , , , , , Interest on Reserve 1,205 1, Grants-in-lieu 1,930 3,688 1,758 1,840 1,877 1,914 1,953 1, Unappropriated surplus 3,806 3, , Tax Rates (based on current year assessments)>> Change from LY (0.005) Total Amount to Requisition: 615,800 Requisition/Parcel Tax 613, , , , , ,613 1,930 Grants 1,840 1,877 1,914 1,953 1,992 Prior Year Requisition: 615,800 Change from Prior Year 3,806 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 5,347-2,187 - Other , , , , , ,403 EXPENDITURES 7119 Sub-Regional Recreation Insurance Administration Fees 2,500 2,500 2,500 2,500 2,500 2,500 2, Miscellaneous 2,000-2,000 2,000 2,040 2,081 2,122 2, Grants (Pouce Coupe) 46,615 46, ,560 47,491 48,441 49,410 50, Grants (Dawson Creek) 419, , , , , , , Grants-in-aid - rural allocation 150, ,584-1, , , , , , Transfer Interest on Reserve 1,205 1, Total Expenditures 621, ,152-3, , , , , ,403 Surplus (deficit) carry forward 5,347 Change from (736) LY Budget -0.12% Budget Notes: 1 Distribution done at Grants-in-Aid meeting in Spring. 2 Formula is based on 75/25 split on maximum requisition. Municipal Portion is 90% DC +10% PC (calculation based on the Rural amount) 3 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. There is a sub-regional reserve for insurance deductibles for sub-regional organizations. Reserve balance Dec ,807

85 Peace River Regional District - Budget Working Paper - Page 85 EXHIBIT City of Dawson Creek and Village of Pouce Coupe and Defined portions of Electoral Areas D & E Sub-Regional Recreation & Cultural Services Basis of Apportionment: Electoral Areas: Converted Hospital Assessments - Improvements ONLY Municipalities: Converted General Municipal Assessments - Land & Improvements Tax Rate or Other Limitations: $ per $1,000 taxable value SLP 45 Max. Product $ 2,710,670 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Dawson Creek 236, ,050, % (1,730) 234,363 Pouce Coupe 10, ,852, % (33) 10,214 Area D & E - Defined Areas 367, ,985, % 1, ,037 Total 613, ,888, % 0 613,613 Municipal Requisition: 244,576 Electoral Area Requisition: 369,037 Total Requisition: 613,613 After Prior Year Adj Last Year Change % Change $ Requisition 615, % (2,187) Assessment 620,003, % 29,884,928 Tax Rate % (0.005) Class 1 - Residential Total All Other Classes 400, , , , , , ,000 50,000 0 Dawson Creek Pouce Coupe Defined Area D & E

86 Peace River Regional District - Budget Working Paper - Page 86 Service Fund Defined Portfolio Electoral Area D General Operating - 01 Staff Chief Financial Officer 7121 South Peace Multiplex Requisition Exhibit 49 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 1,403,889 1,618, ,337 1,645,554 1,678,056 1,711,859 1,747,013 1,783,573 Tax Rates (based on current year assessments)>> Change from LY (0.010) Total Amount to Requisition: 1,395,831 Requisition/Parcel Tax 1,395,766 1,399,606 1,399,520 1,399,433 1,399,344 1,395,766 4,400 Grants 4,200 4,284 4,370 4,457 4,546 Prior Year Requisition: 1,395,831 Change from Prior Year 3,658 Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 3, Other 241, , , , ,684 1,403,889 1,645,554 1,678,056 1,711,859 1,747,013 1,783,573 EXPENDITURES 7121 South Peace Multiplex Interest - debenture 833, , , , , , , REVENUE 7121 South Peace Multiplex Requisition - electoral 851, , , , , , , Requisition - municipal 544, , , , , , , Grants-in-lieu 4,400 8,325 3,925 4,200 4,284 4,370 4,457 4, MFA Actuarial Contribution 210, , , , , , , Unappropriated Surplus 3,658 3, , Principal - debenture 570, , , , , , , Actuarial Recognized 210, , , , , , ,684 Total Expenditures 1,403,890 1,614, ,412 1,645,554 1,678,056 1,711,859 1,747,013 1,783,573 Surplus (deficit) carry forward 3,924 Change from LY Budget 241, % ** Debenture Balances: Original Dec. Balance LA 1491 / SI 1540 / Issue 95 17,000,000 10,958,391 (Paid 2025) Budget Notes: The only expenditures for this function are the debenture payments per MFA schedules The revenue for this function is the requisition plus any grants-in-lieu applicable. If grant-in-lieu it reduces the following year's requisition accordingly.

87 Peace River Regional District - Budget Working Paper - Page 87 EXHIBIT 49 South Peace Multiplex Basis of Apportionment: Electoral Areas: Converted Hospital Assessments - Improvements ONLY Municipalities: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: Greater of $ 1,449,124 Bylaw No. 1490, 2004 Or, the product of $ 1.67 per $1,000 taxable value Max. Product $ 6,055,266 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Dawson Creek 534, ,050, % (3,913) 530,772 Pouce Coupe 23, ,852, % (75) 23,132 Area D & E - Defined Area 837, ,839, % 3, ,862 Total 1,395, ,741, % (0) 1,395,766 Municipal Requisition: 553,904 Electoral Area Requisition: 841,862 Total Requisition: 1,395,766 After Prior Year Adj Last Year Change % Change $ Requisition 1,395, % (66) Assessment 622,492, % 30,249,078 Tax Rate % (0.010) 900, , , , , , , , ,000 Class 1 - Residential Total All Other Classes 0 Dawson Creek Pouce Coupe Defined Area D & E

88 Peace River Regional District - Budget Working Paper - Page 88 Service Fund Defined Portfolio Electoral Area B General Operating - 01 Staff Chief Financial Officer 7123 Clearview Gym Requisition Exhibit 53 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 262, , , , , , ,000 REVENUE 7123 Clearview Gym Requisition - electoral 262, , , , , , , Unappropriated Surplus 2,672 Tax Rates (based on current year assessments)>> Change from LY (0.185) Total Amount to Requisition: Requisition/Parcel Tax 259, , , , , ,328 Prior Year Requisition: Grants Borrowing Proceeds Trsf. From Reserves Change from Prior Year Prior Year Surplus 2, ,328 Other , , , , ,000 EXPENDITURES 7123 Clearview Gym Interest - MFA Short Term Loan 22,000 19,328-2,672 22,000 17,000 12,000 7,000 3, Principal - MFA Short Term Loan 240, , , , , , ,000 Total Expenditures 262, ,328-2, , , , , ,000 Surplus (deficit) carry forward 2,672 Change from LY - Budget ** Debenture Balances: Original Dec. Balance Short Term Loan 1,200, ,000 (Paid 2018) Budget Notes: The only expenditures for this function are the debenture payments per MFA schedules. Principal $240,000 per year plus interest of approx. $22,000

89 Peace River Regional District - Budget Working Paper - Page 89 EXHIBIT Clearview Gym Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: Greater of $ 294,000 Bylaw No. 2031,2012 Or, the product of $ 1.29 per $1,000 taxable value For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Max. Product $ 346,264 Area D & E - Defined Area 259, ,001, % Total 259, ,001, % Started in 2014 Last Year Change % Change $ Requisition 262, % (2,672) Assessment 66,371, % 1,629,970 Tax Rate % (0.013) Class 1 - Residential Total All Other Classes

90 Peace River Regional District - Budget Working Paper - Page 90 Service Fund Defined Portfolio Electoral Area E / Chetwynd Civic Properties Commission General Operating - 01 Staff Chief Financial Officer 7130 Chetwynd Leisure Centre Requisition Exhibit 18 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 1,841,498 1,935,508 94,010 1,588,010 1,589,040 1,573,621 1,578,263 1,607,479 REVENUE 7130 Chetwynd Leisure Centre Requisition - electoral 764, , , , , , , Requisition - municipal 247, , , , , , , Grants in lieu 3,413 3, Fees 274, ,497 90, , , , , , Unappropriated surplus 554, , , Transfer from Capital Reserve Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 1,012,545 Requisition/Parcel Tax 1,026,371 1,295,484 1,274,194 1,272,848 1,295,955 1,026,371 - Grants - Prior Year Requisition: 1,012,545 - Borrowing Proceeds Trsf. From Reserves - Change from Prior Year 554,053 Prior Year Surplus 273,839 13, ,900 Other 287, , , , ,524 1,841,498 1,588,010 1,589,040 1,573,621 1,578,263 1,607,479 EXPENDITURES 7130 Chetwynd Leisure Centre Trsf to "Green" Carbon Reserves 7,500 7,500 7,500 7,500 7,500 7,500 7, Municipal Admin Fees (Chetwynd) 45,000 45,000 45,000 35,000 35,000 35,000 35, Insurance 25,800 25, ,100 26,622 27,154 27,698 28, Administration fees (RD) 7,500 7,500 7,500 7,500 7,500 7,500 7, Miscellaneous 5,000 2,055-2,945 5,000 5,000 5,000 5,000 5, Capital 48,000 37,643-10, ,500 75,000 23,500 7,500 7, Major Purchases - Non TCA 6,479 6,479 5,000 13,000 5,000 5, Operations 1,327,698 1,154, ,995 1,350,410 1,377,418 1,404,967 1,433,066 1,461, Transfer to Capital reserve 375, ,000 50,000 50,000 50,000 50,000 Total Expenditures 1,841,498 1,661, ,828 1,588,010 1,589,040 1,573,621 1,578,263 1,607,479 Surplus (deficit) carry forward 273,839 Change from (253,488) Taxes include Grants-in-Lieu LY Budget % Total Taxes & Fees 1,314,171 Taxes 78% Budget Notes: Fees 22% Capital/Major Purchases: Wall access above CL2 room roof ($5K); Pool sound baffles ($80K); Pool Back-up pump ($8K); Gym Equipment upgrade/addition ($5K); Computer Upgrade ($2,500); AED's and AED trainers ($4K); Hot Tub Chlorine Upgrade change over ($10K); Mural Painting ($21K); 16 Filter Tank Baffles ($5K); 32 Filter tank bags ($4K); Chairs for Viewing Area ($2K) Operational (Provisional) budget approved at Civic Properties Commission meeting held Nov. 25, Budget approved at budget meeting held January 28th,. Per requirements have to purchase offset carbon credits to be carbon neutral. This is an estimate of what will need to be purchased. Chetwynd includes this in their calculations and reports. As of Dec. 31, 2014 Fund 42 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Machinery & Equipment 57,371 11,854 45,517 Buildings 4,791,706 1,553,073 3,238,633 Land 1 1 Work in Progress - Total 4,849,078 1,564,927 3,284,151 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 122,714 Equity 3,406,865 1,732,264

91 Peace River Regional District - Budget Working Paper - Page 91 EXHIBIT Chetwynd Leisure Centre Defined Portion of Electoral Area E & District of Chetwynd Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 620,000 Bylaw No. 727, 1991 Or, the product of $ 2.50 per $1,000 taxable value Max. Product $ 2,502,437 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 263, ,917, % ,819 Area E - Defined Area 762, ,981, % (893) 761,552 Total 1,026, ,898, % (0) 1,026,371 Municipal Requisition: 264,819 Electoral Area Requisition: 761,552 Total Requisition: 1,026,371 After Prior Year Adj Last Year Change % Change $ Requisition 1,012, % 13,826 Assessment 200,494, % 1,404,396 Tax Rate % Class 1 - Residential Total All Other Classes 900, , , , , , , , ,000 0 Chetwynd Area E - Defined Area

92 Peace River Regional District - Budget Working Paper - Page 92 Service Fund Defined Portfolio NP Leisure Pool Committee / Chair General Operating - 01 Staff Chief Financial Officer 7131 North Peace Leisure Pool Requisition Exhibit 30 3,716,400 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.001) Total Amount to Requisition: 2,951,917 Requisition/Parcel Tax 3,228,194 2,854,312 2,821,713 2,784,097 2,858,740 3,228,194 3,570 Grants 9,010 9,010 9,010 9,010 9,010 Prior Year Requisition: 2,951, ,000 Borrowing Proceeds Trsf. From Reserves Change from Prior Year 131,213 Prior Year Surplus 955, , ,050 Other 527, , , , ,615 3,794,750 4,719,985 3,400,758 3,378,146 3,350,711 3,425,365 EXPENDITURES 7131 North Peace Leisure Pool Trsf to "Green" Carbon Reserve 18,319 18,319 18,685 18,685 19,059 19,440 19, Municipal Admin Fee (FSJ) 303, ,490-28, , , , , , Insurance - RD 25,600 25, ,900 28,000 28,000 28,000 28, Administration fees - RD 15,000 15,000 15,000 15,000 15,000 15,000 15, Miscellaneous - RD 4, ,841 4,000 4,000 4,000 4,000 4, /4 Capital 862,500 41, , , , , Major Non Capital 20,872 20, Operations 2,565,708 2,326, ,429 2,527,252 2,279,756 2,448,633 2,713,187 2,779, Transfer to capital reserve 940, , , , ,000 REVENUE 7131 North Peace Leisure Pool Requisition - electoral 2,130,720 2,130,720 2,278,303 2,014,435 1,991,428 1,964,881 2,017, Requisition - municipal 821, , , , , , , Grants-in-lieu 3,570 18,010 14,440 9,010 9,010 9,010 9,010 9, Grant - Miscellaneous 26,000 26, Fees 518, ,558 33, , , , , , Unappropriated surplus 131, , , Transfer from Capital Reserve 190, , Total Revenue 3,794,750 3,678, ,052 4,719,985 3,400,758 3,378,146 3,350,711 3,425,365 Budget Notes: Total Expenditures 3,794,750 2,723,564-1,071,186 4,719,985 3,400,758 3,378,146 3,350,711 3,425,365 Surplus (deficit) carry forward 1 Per submitted NP Leisure Pool Budget received from City of FSJ (received Jan. 7/15) 955,134 Change from LY 925,235 Taxes include Grants-in-Lieu Budget 24.38% Total Taxes & Fees 3,764,851 Taxes 86% Fees 14% Total Expenditures Per Submitted NP Leisure Pool Commission: 3,735,085 3,103,758 3,081,146 3,053,711 3,128,365 2 Last year charges in this account were the property taxes (parcel tax) to the City. 3 Per NPLP Commission meeting held January 28, - keep the same Tax Rate and adjust Reserve Transfers accordingly. 4 Capital Plan: $840,000 "Building Envelope"; $40,000 Cardio Equipment; and $10,000 Micellaneous. 5 Operations is Total Expenditures Less Admin Fee, Capital & Carbon Offsets (recorded separately) Provincial requirement to become carbon neutral requires purchasing carbon offsets. City of Fort St. John will be including with their reportings. Showing separately for tracking purposes for future reporting. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 43 Machinery & Equipment 331,760 88, ,980 Buildings 6,881,420 2,374,645 4,506,775 Capital Reserve Dec ,658 Land 1 1 Facility Replacement Reserve Dec ,097 Total 7,213,181 2,463,425 4,749,756 Total Reserves Dec. 31 1,015,755 Annual Depreciation Expense 161,317 Equity 4,911,073

93 Peace River Regional District - Budget Working Paper - Page 93 EXHIBIT North Peace Leisure Pool City of Fort St. John, Electoral Area C and a Defined portion of Electoral Area B Basis of Apportionment: Converted Hospital Assessments - Improvements Only Tax Rate or Other Limitations: $ 1.30 per $1,000 taxable value Bylaw No. 995, 1995 Max. Product $ 9,707,338 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Fort St. John 948, ,546, % 1, ,891 Area B - Defined Portion 1,806, ,202, % (1,631) 1,805,234 Area C 472, ,656, % ,070 Total 3,228, ,063,406, % 0 3,228,194 Municipal Requisition: 949,891 Electoral Area Requisition: 2,278,303 Total Requisition: 3,228,194 After Prior Year Adj Last Year Change % Change $ Requisition 2,951, % 276,277 Assessment 970,776, % 92,629,982 Tax Rate % (0.001) Class 1 - Residential Total All Other Classes 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000, , , , ,000 0 Fort St. John Area C Area B - Defined Portion

94 Peace River Regional District - Budget Working Paper - Page 94 Service Fund Defined Portfolio Electoral Area E / Chetwynd Civic Properties Commission General Operating - 01 Staff Chief Financial Officer 7140 Chetwynd Recreation Complex Requisition Exhibit 13 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 560, ,739 31, , , , , ,265 REVENUE 7140 Chetwynd Recreation Complex Requisition - Electoral Area 421, , , , , , , Requisition - Municipal 137, , , , , , , Grant-in-lieu 1,891 1, MFA Actuarial Contributions 29,931 29,931 40,716 51,933 63,599 75,731 88, Unappropriated surplus 1,920 1, ,892 Tax Rates (based on current year assessments)>> Change from LY (0.002) Total Amount to Requisition: 558,997 Requisition/Parcel Tax 559, , , , , ,025 Prior Year Requisition: 558,997 Change from Prior Year 1,920 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 1, Other 40,716 51,933 63,599 75,731 88, , , , , , ,265 EXPENDITURES 7140 Chetwynd Recreation Complex Interest - debenture 321, , , , , , , Principal - debenture, trsf to capital fun 239, , , , , , , Actuarial Recognized 29,931 29,931 40,716 51,933 63,599 75,731 88,348 Total Expenditures 560, ,847 29, , , , , ,265 Surplus (deficit) carry forward 1,892 Change from LY 40,716 Budget 7.26% Budget Notes: This function is for the Expansion Project only. The only items applicable to this function after completion of the project are the debenture payments. The operating costs and the capital costs (and reserves) associated with the expansion are split between the leisure centre and the arena. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value Debenture (SI 1879 / LA 1678 / Issue 110) 44 Machinery & Equipment 209, , ,888 Original Debenture 7,138,000 Buildings 10,184,553 1,011,670 9,172,883 Dec. Balance (Final 2030) 6,120,095 Total 10,394,330 1,116,559 9,277,771 Capital Reserve Balance - Annual Depreciation Expense 224,669 Equity 3,382,345 NOT building reserve. Reserves are built in the Leisure Ctr & Arena

95 Peace River Regional District - Budget Working Paper - Page 95 EXHIBIT Chetwynd Recreation Complex Defined Portion of Electoral Area E & District of Chetwynd Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 668,000 Bylaw No. 1677, 2006 Or, the product of $ 1.22 per $1,000 taxable value (52 CL1) Max. Product $ 1,217,562 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 144, ,917, % ,963 Area E - Defined Area 414, ,985, % (500) 414,062 Total 559, ,903, % (0) 559,025 Municipal Requisition: 144,963 Electoral Area Requisition: 414,062 Total Requisition: 559,025 After Prior Year Adj Last Year Change % Change $ Requisition 558, % 28 Assessment 199,493, % 1,409,122 Tax Rate % (0.002) Class 1 - Residential Total All Other Classes 450, , , , , , , ,000 50,000 0 Chetwynd Area E - Defined Area

96 Peace River Regional District - Budget Working Paper - Page 96 Service Fund Defined Portfolio Electoral Area E / Chetwynd Civic Properties Commission General Operating - 01 Staff Chief Financial Officer 7150 Chetwynd Arena Requisition Exhibit 17 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 2,148,529 2,168,845 20,316 2,159,318 1,831,574 1,842,916 1,860,354 1,888, Tax Rates (based on current year assessments)>> Change from LY (0.002) Total Amount to Requisition: 1,569,615 Requisition/Parcel Tax 1,584,666 1,590,854 1,597,381 1,609,909 1,632,947 1,584,666 Prior Year Requisition: 1,569,615 Change from Prior Year 327,414 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 338,652 15, ,500 Other 236, , , , ,454 2,148,529 2,159,318 1,831,574 1,842,916 1,860,354 1,888,401 EXPENDITURES 7150 Chetwynd Arena REVENUE 7150 Chetwynd Arena Requisition - electoral 1,185,341 1,185,341 1,180,030 1,184,638 1,189,499 1,198,827 1,215, Requisition - municipal 384, , , , , , , Grants-in-lieu 5,293 5, Fees 251, ,522 15, , , , , , Unappropriated surplus 327, , , Transfer from Capital Reserve Trsf to "Green" Capital Reserve 7,500 7,500 7, Administration fees (Chetwynd) 45,000 45,000 45,000 45,000 45,000 45,000 45, Insurance 26,000 25, ,200 26,724 27,258 27,804 28, Administration fees (RD) 7,500 7,500 7,500 7,500 7,500 7,500 7, Miscellaneous 2,055 2, Capital 353, , , , ,000 68,500 55, , Major Purchases - Non TCA 11,248 11, Operations 1,429,529 1,243, ,382 1,436,618 1,465,350 1,494,657 1,524,551 1,555, Transfer to Capital Reserves 280, , , , ,000 - Total Expenditures 2,148,529 1,830, ,336 2,159,318 1,831,574 1,842,916 1,860,354 1,888,401 Surplus (deficit) carry forward 338,652 Change from LY 10,789 Taxes include Grants-in-Lieu Budget 0.50% Total Taxes & Fees 1,820,666 Taxes 87% Budget Notes: Fees 13% Capital Budget: Tamarak hallway flooring ($4K); Tamarak furnaces-2 ($7,500); Computer Upgrade $2,500); Arena Exit Doors ($6K); Autoscrubber ($8K); Shower cart ($4K); Arena Boards ($30K); Motorized screens for meeting rooms ($5K); Interior arena wall painting ($16K); Maintenance Room lighting upgrade ($1,500); Hot Water Tank Replacement Maintenance Room ($7K); Dry Sprinkler Accelerator valve install ($8K); Wireless Upgrade ($25K); Curling Rink Exit Doors ($12K); Truck Maintenance ($25K) Operational (Provisional) budget approved at Civic Properties Commission meeting held Nov. 25, Budget approved at budget meeting held January 27th,. Per requirements have to purchase offset carbon credits to be carbon neutral. This is an estimate of what will need to be purchased. Chetwynd includes this in their calculations and reports. As of Dec. 31, 2014 Fund 45 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Machinery & Equipment 547, ,927 41,486 Vehicles 21,832 21,832 - Buildings 2,525,779 1,457,225 1,068,554 Land 2 2 Total 3,095,026 1,984,984 1,110,042 Capital Reserve Dec. 31 Annual Depreciation Expense 61,000 Equity 1,171,042 1,238,528

97 Peace River Regional District - Budget Working Paper - Page 97 EXHIBIT Chetwynd Arena Defined Portion of Electoral Area E and District of Chetwynd Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: The product of $ 6.00 per $1,000 taxable value Bylaw No. 175, 1978 Max. Product $ 6,247,905 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 403, ,203, % 1, ,636 Area E - Defined Area 1,181, ,271, % (1,437) 1,180,030 Total 1,584, ,475, % (0) 1,584,666 Municipal Requisition: 404,636 Electoral Area Requisition: 1,180,030 Total Requisition: 1,584,666 After Prior Year Adj Last Year Change % Change $ Requisition 1,569, % 15,051 Assessment 241,235, % 3,239,910 Tax Rate % (0.002) Class 1 - Residential Total All Other Classes 1,400,000 1,200,000 1,000, , , , ,000 0 Chetwynd Area E - Defined Area

98 Peace River Regional District - Budget Working Paper - Page 98 Service Fund Specified Portfolio Electoral Area B General Operating - 01 Staff Manager of Community Services 7151 Clearview Arena - Artificial Ice Requisition Exhibit 25 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.008) Total Amount to Requisition: 151,190 Requisition/Parcel Tax 151, , , , , ,143 Prior Year Requisition: 151,190 Change from Prior Year 60 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus Other , , , , , ,991 EXPENDITURES 7151 Clearview Arena - Artificial Ice Projects - from RD Gas Tax/FS Grants 107, , Insurance 10,000 9, ,200 10,404 10,612 10,824 11, Administration Fees 1,000 1,000 1,000 1,000 1,000 1,000 1, Grants-in-aid 131, , , , , , , Transfer to Operating Reserve 8,800 8,800 8,500 8,500 8,500 8,500 8, Transfer Interest on Reserve REVENUE 7151 Clearview Arena - Artificial Ice Requisition - electoral 151, , , , , , , Interest on Reserve Grant-In-Lieu Unappropriated surplus Transfer from Fair Share Reserve 59, Transfer from Gas Tax Reserve 47,768 47,768 Total Revenue 151, ,083 48, , , , , ,991 Total Expenditures 151, , , , , , , ,991 Surplus (deficit) carry forward 7 Change from (100) LY Budget -0.07% Operating Reserve: Dec ,537 Maximum $130,000 Budget Notes: 1 Budget as submitted by the Clearview PAC (received Jan. 5, ) 2 Property Insurance and small amount of liability insurance for RD staff only. 3 Not adding to a capital reserve because this is not an RD "Capital Asset". But building an operating reserve for future needs. Increased amount of transfer to reserve based on keeping the similar tax rate as last year and bringing up to close to maximum requisition. Max requisition amount means have to lowr this to stay in limits. 4 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget.

99 Peace River Regional District - Budget Working Paper - Page 99 EXHIBIT 25 Clearview Arena - Artificial Ice Specified Area Electoral Area B Basis of Apportionment: Converted Hospital Assessment - Improvments ONLY Tax Rate or Other Limitations: $ 151,250 Exclusive of Debt Bylaw No. 1881, 2010 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area B - Specified Area 151, ,411, % Total 151,143 48,411, % Last Year Change % Change $ Requisition 151, % (47) Assessment 47,190, % 1,220,440 Tax Rate % (0.008) Class 1 - Residential Total All Other Classes

100 Peace River Regional District - Budget Working Paper - Page 100 Service Fund Defined Portfolio Electoral Area B General Operating - 01 Staff Manager of Community Services 7152 Buick Arena Requisition Exhibit 51 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 330, ,843 14, , , , , ,570 Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 317,895 Requisition/Parcel Tax 313, , , , , ,109 Prior Year Requisition: 317,895 Grants Borrowing Proceeds Trsf. From Reserves 5,759 Change from Prior Year 1,022 Prior Year Surplus 1,008-4,786 11,437 Other 13,205 16,843 20,626 24,561 28, , , , , , ,570 EXPENDITURES 7152 Buick Creek Arena Insurance 10,000 9, ,200 20,000 20,000 20,000 20, Administration Fee 1,000 1,000 1,000 1,000 1,000 1,000 1, Interest - debenture 104, , , , , , , Principal - debenture (Trsf to Cap Fund 77,742 77,742 77,742 77,742 77,742 77,742 77, Actuarial Recognized 9,707 9,707 13,205 16,843 20,626 24,561 28, Miscellaneous 1, ,000 1,000 1,000 1,000 1,000 1, /3 Grant-in-Aid 85,000 94,906 9,906 85,000 85,000 85,000 85,000 85, Deficiencies Project 11,437 5,677-5,759 5, Transfer to Operating Reserve 15,000 15,000 10,000 10,000 10,000 10,000 10, REVENUE 7152 Buick Arena Requisition - Electoral Area 317, , , , , , , Interest on Reserve MFA Actuarial Contribution 9,707 9,707 13,205 16,843 20,626 24,561 28, Unappropriated surplus 1,022 1, , Transfer from Operating Reserve 9,906 9, Transfer from Fair Share Reserve Transfer from Gas Tax Reserve 11,437 5,677-5,759 5, Transfer to Capital Reserve 25,000 25,000 25,000 25,000 25,000 25,000 25, Transfer Interest on Reserve Total Expenditures 330, ,836 12, , , , , ,570 Surplus (deficit) carry forward 1,008 Change from LY 2,728 Includes the Committee "Start-up" balance of $13,144 Budget 0.83% Operating Reserve: Dec ,310 Budget Notes: Maximum $75,000 1 Committee Annual Operating Grant of $85,000 (received 5 Jan. ) 2 RD carries building and contents insurance plus a small liability amount. Committee carries Liability insurance from their operating grant. 3 The Committee still has $3,144 remaining for the Committee to access in their "Start-up" reserve we are holding. Not budgeting any amount but if any is required will be an in/out making the payment to the Committee (with Electoral Area Director approval) and offsetting with a transfer from the remaining reserve. 4 Remainder RBAC (Oct. 16/13) approved Gas Tax Gramt up to $25K toward deficiencies when the Arena was constructed. Most are related to heat loss, etc. 5 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value Debenture (SI 1879 / LA 1678 / Issue 110) Fund 47 Machinery & Equipment 23,004 11,502 11,502 Original Debenture Buildings 5,046, ,603 4,541,423 Dec. Balance (Final 2030) Total 5,069, ,105 4,552,925 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 103,221 Equity 2,671,273 2,315,000 1,984, ,056

101 Peace River Regional District - Budget Working Paper - Page 101 EXHIBIT 51 Buick Arena Area B - Defined Area Basis of Apportionment: Converted Hospital Assessments - Improvments ONLY Tax Rate or Other Limitations: Greater of $ 317,000 per bylaw max on L & I Bylaw No. 1671, 2006 Or, the product of $ 3.35 per $1,000 taxable value ($1.41 CL1) Max. Product $ 415,073 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area B - Defined Area 313, ,108, % Total 313,109 27,108, % Last Year Change % Change $ Requisition 317, % (4,786) Assessment 27,612, % (504,111) Tax Rate % Class 1 - Residential Total All Other Classes

102 Peace River Regional District - Budget Working Paper - Page 102 Service Fund Regional Portfolio Parks & Recreation Committee General Operating - 01 Staff Manager of Community Services 7180 Regional Parks Requisition Exhibit 9 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 237,953 Requisition/Parcel Tax 304, , , , , ,229 9,500 Grants 9,500 9,690 9,884 10,081 10,283 Prior Year Requisition: 237,953 25,866 Borrowing Proceeds Trsf. From Reserves 25,866 Change from Prior Year 102,502 Prior Year Surplus 96,003 66,276 1,000 Other 1,000 1,000 1,000 1,000 1,000 EXPENDITURES 376, , , , , , Regional Parks Travel, Training, Conferences & Worksh 8,500 3,332-5,168 8,500 8,500 8,500 8,500 8, Travel in Region - Use of RD Vehicle 2,900 2,900 2,100 2,100 2,100 2,100 2, Meals Mapping 3,000-3,000 3, Communication - telephone & internet 1, ,000 1,000 1,000 1,000 1, Ad, Education, Marketing & Promotion 5,500 5, ,000 11,500 11,500 11,500 11, Trails Support Grant 75,000 75,000 75,000 50,000 50,000 50,000 50, Signage 15,000 2,500 1,500 1, Insurance 3,600 3, ,400 3,468 3,537 3,608 3, Administration fees 58,358 58, , , ,837 93,537 52, Miscellaneous 7, ,600 4,000 4,000 4,000 4,000 4, Supplies - shop 3,000 2, ,000 3,060 3,121 3,184 3, Capital 55, ,000 30, , Safety / Dangerous Tree Removal 50,000 18,058-31,942 50,000 50,000 50,000 50,000 50, Park - Blackfoot 27,387 18,792-8,595 79,050 23,000 13,600 18,700 13, Park - Minaker 23,025 19,109-3,916 37,250 10,000 10,200 10,404 10, Park - Montney 22,375 17,742-4,633 33,600 10,000 10,200 10,404 10, Park - Spencer Tuck (Moberly) 8,750 4,474-4,276 20,350 8,859 9,070 3,984 9, Park - Swan Lake (Weir) 34,866 8,890-25,976 12,000 14,000 14,158 14,319 14, Park - Sundance Lake 17,050 13,921-3,129 16,850 17,101 17,153 18,706 18, Park - Various RD Park Properties 5, ,986 5,000 5,000 5,000 5,000 5, Transfer to Operating Reserve 10,000 10,000 10,000 10,000 10, Transfer to Capital Reserve 10,000 10,000 10,000 10,000 10,000 10,000 10, Trsf to "Green" Carbon Reserve Transfer Interest On Reserve Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 7180 Regional Parks Requisition - electoral 161, , , , , , , Requisition - municipal 76,553 76,553 98, , , , , Interest on Reserve Grants-in-lieu 9,500 27,524 18,024 9,500 9,690 9,884 10,081 10, Recovered costs 1,000 1,000 1,000 1,000 1,000 1,000 1, Grant - Whiskey Jack Trail Unappropriated surplus 102, , , Transfer from Fair Share (D) 25,866-25,866 25, Transfer from Rural Loan Fund Transfer from Gas Tax - Total Revenue 376, ,245-7, , , , , ,228 Total Expenditures 376, , , , , , , ,228 Surplus (deficit) carry forward 96,003 Change from 59,776 Operating Reserve Dec ,460 ** LY Budget 15.86% Maximum $50,000

103 Peace River Regional District - Budget Working Paper - Page 103 Service Fund Regional Portfolio Parks & Recreation Committee General Operating - 01 Staff Manager of Community Services 7180 Regional Parks Requisition Exhibit 9 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) 7180 Regional Parks (continued) Budget Notes: Approved at Parks Committee meeting held 19 February This functions pays an Admin Fee that includes 20% of the Manager and 10% of the Coordinator wages to Emergency Portion of Admin Fee 1 35,208 Planning where the full wages are budgeted and paid from. that is for Wages 2 Sundance Lake: Contractor $14,500 / Vaccuum Pumping $750 / Misc. Supplies & Repairs $1,500 / Insurance $100 = 16,850 3 Montney: Contractor $15,000 / Hydro $1,500 / Supplies & Repairs $1,000 / Install Fire Pits with grates $500 / Toilet Pumping $1,500 / Recycle Bin and 4 Hide-a-bags $2,500 / Road Work $3,000 / Park Signs $7,000 / Picnic Tables $1,500 / Insurance $100 = $33,600 Spencer Tuck: Contractor $3,400 / Supplies & Repairs $850 / Vaccuum pumping toilets $1,500 / Recycle Bin $1,000 / Park Signs $3,500 / Boat 5 Launch Repair $10,000 / Insurance $100 = $20,350 Minaker: Contractor $15,000 / Supplies $750 / Parks Sign $6,500 / Road Work $10,000 / Picnic Tables $3,000 / Recycle bins and hide-a-bag $1,500 / 6 Miscellaneous $500 = $37,250 No insurance (very low value - will be reviewed at next insurance appraisal) 7 8 Combined Travel, Training, Conferences & Workshops Blackfoot: Contractor $3,900 / Cleaning Supplies $825 / Toilet Pumping $1,500 / Hydro $250 / Misc. Supplies & Repairs $1K; Recycle Bin & Hide-abags $-0- / Signs $4,500 / Picnic Tables $5,500 / Roadwork & campsite pads $3,975 / 2 new outhouses (tops only) $6,000 / Parks Design $50K = Total $77,450 Plus Insurance $300 PLUS Tankloader: Hydro $400 / R & M Supplies $800 / Insurance $100 = $1,300 Swan Lake Weir: Contract Agreement $6,100 includes MoE Fish Ladder (funded $1,000) / Repairs & Maintenance $3,000 /License-Permit $1,800 / Insurance $1,100 = $12000 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 48 Buildings 1,136,540 1,014, ,392 Parks 278, ,524 59,369 Land 4 4 Total 1,415,437 1,233, ,765 Annual Depreciation Expense 38,256 Equity 220,021 Capital Reserve Balance Dec ,460

104 Peace River Regional District - Budget Working Paper - Page 104 or 3rd Reading and Adoption - March 26, 201 B L A N K

105 Peace River Regional District - Budget Working Paper - Page 105 EXHIBIT Regional Parks Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: $ per $1,000 taxable value SLP 26, LGA (2)(a) Max. Product $ 902,551 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Tumbler Ridge 11, ,103, % (28) 11,805 Dawson Creek 24, ,104, % 2 24,365 Hudson's Hope 4, ,531, % (44) 4,731 Fort St. John 44, ,546, % 2 44,505 Taylor 4, ,388, % (8) 4,746 Pouce Coupe 1, ,950, % (4) 1,128 Chetwynd 7, ,917, % 4 7,397 Area B 96, ,239, % (45) 96,529 Area C 22, ,656, % (0) 22,164 Area D 49, ,764, % ,322 Area E 37, ,387, % (110) 37,536 See Area E Jurisdiction Split Below Total 304, ,136,589, % (0) 304,229 Area E - Jurisdiction , ,050, % (109) 37,062 Area E - Jurisdiction ,336, % (1) , ,387, % (110) 37,536 Municipal Requisition: 98,678 Electoral Area Requisition: 205,551 Total Requisition: 304, , ,000 80,000 60,000 40,000 20,000 0 After Prior Year Adj Last Year Change % Change $ Requisition 237, % 66,276 Assessment 2,000,428, % 136,161,124 Tax Rate % Class 1 - Residential Total All Other Classes

106 Peace River Regional District - Budget Working Paper - Page 106 Service Fund Rural Portfolio Electoral Area B Operating - 01 Staff GM of Environmental Services 7181 Community Parks (Area B) Requisition Exhibit 36 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 78,470 78, ,270 23,761 24,096 24,437 24,786 REVENUE 7181 Community Parks (Area B) Requisition - electoral 79,392 79, ,589 23,761 24,096 24,437 24, Interest on Reserve Unappropriated surplus , Transfer from FS Reserve Tax Rates (based on current year assessments)>> Change from LY (0.007) Total Amount to Requisition: 79,392 Requisition/Parcel Tax 37,589 23,761 24,096 24,437 24,786 37,589 Prior Year Requisition: 79,392 Change from Prior Year Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 22,681-41,802 (922) Other ,470 60,270 23,761 24,096 24,437 24,786 EXPENDITURES 7181 Community Parks (Area B) Voting 4,000-4,000 4, Advertising Legal 5, ,259 5,000 1,000 1,000 1,000 1, Insurance 5,700 5, ,500 5,610 5,722 5,837 5, Administration Fees 1,000 1,000 1,000 1,000 1,000 1,000 1, a Comm Park - Boundary Lake (B) 2,300 2, ,300 3,366 3,433 3,502 3, b Comm Park - Fey Spring (B) 5,700 1,551-4,149 5,700 1,000 1,020 1,040 1, Comm Park - Prespatou Well (B) 9,000 9, ,000 5,000 5,100 5,202 5, c Comm Park - Romedo Spring (B) 40,000 29,668-10,332 20,000 1,000 1,020 1,040 1, Transfer to Operating Reserve 2,500 2,500 2,500 2,500 2,500 2,500 2, Transfer to Capital Reserve 2,500 2,500 2,500 2,500 2,500 2,500 2, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve Total Expenditures 78,470 55,940-22,530 60,270 23,761 24,096 24,437 24,786 Surplus (deficit) carry forward 22,681 Change from (18,200) LY Budget % Operating Reserve Dec ,441 Maximum $50,000 Budget Notes: 1a Operations ($3,000) Plus Property Insurance 1b Operations and Property Insurance PLUS Gravel, Paint, (not done last year) and Cattleguard; Analytical Reports 1c Operations $2,500 and Property Insurance; Maintenance/Repairs required Plus Analytical Reports 2 Voting or Alternate Voting to create proper "Water" Function 3 Operations and Property Insurance; Plus New Door Plus Analytical Reports 4 Added a legal budget to complete the requirements to convert this to a proper water function rather than water functions in parks. 5 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 6 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 49 Water Infrastructure 91,601 33,165 58,436 Total 91,601 33,165 58,436 Capital Reserve Dec. 31 Annual Depreciation Expense 2,290 Equity 60,726 10,206

107 Peace River Regional District - Budget Working Paper - Page 107 EXHIBIT Community Parks Electoral Areas B and C Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: $ 0.50 per $1,000 taxable value (L&I) SLP 60 Max. Product $ 2,212,345 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area B 37, ,239, % Area C - 155,656, % Total 37, ,895, % Last Year Change % Change $ Requisition 79, % (41,803) Assessment 626,499, % 207,396,402 Tax Rate % (0.007) Class 1 - Residential Total All Other Classes

108 Peace River Regional District - Budget Working Paper - Page 108 Service Fund Defined Portfolio Electoral Area E General Operating - 01 Staff Chief Financial Officer 7250 Chetwynd Library Requisition Exhibit 19 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 459,273 Requisition/Parcel Tax 467, , , , , ,904 Prior Year Requisition: 459,273 Change from Prior Year 1,501 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 1,563 8,631 - Other , , , , , ,022 EXPENDITURES 7250 Chetwynd Library Insurance Administration Fees 1,750 1,750 1,750 1,750 1,750 1,750 1, Grants-in-aid 458, , , , , , ,839 REVENUE 7250 Chetwynd Library Requisition - electoral 348, , , , , , , Requisition - municipal 110, , , , , , , Grants-in-lieu 1,519 1, Unappropriated surplus 1,501 1, , Total Revenue 460, ,294 1, , , , , ,022 Total Expenditures 460, , , , , , ,022 Surplus (deficit) carry forward 1,563 Change from 8,692 LY Budget 1.89% Budget Notes: Per Library Board of Trustees Budget received February 3,. 1 Includes Capital exterior renovations same amount as last year capital interior renovation. Increase this year due to wage increases and increased hours.

109 Peace River Regional District - Budget Working Paper - Page 109 EXHIBIT Chetwynd Library Defined Portion of Electoral Area E & District of Chetwynd Basis of Apportionment: Converted Hospital Assessments - Land & Improvements Tax Rate or Other Limitations: SLP 44, Bylaw No. 266, 1980 None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 118, ,203, % ,191 Area E - Defined Area 349, ,851, % (420) 348,714 Total 467, ,055, % 0 467,904 Municipal Requisition: 119,191 Electoral Area Requisition: 348,714 Total Requisition: 467,904 After Prior Year Adj Last Year Change % Change $ Requisition 459, % 8,630 Assessment 241,365, % 3,689,264 Tax Rate % Class 1 - Residential Total All Other Classes 400, , , , , , ,000 50,000 0 Chetwynd Area E - Defined Area

110 Peace River Regional District - Budget Working Paper - Page 110 Service Fund Specified Portfolio Electoral Area C General Operating - 01 Staff Chief Financial Officer 7251 Library Services Requisition Exhibit 32 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 50,200 50,200 50,200 50,200 50,200 50,200 50,200 REVENUE 7251 Library Services Requisition - electoral 50,200 50,200 50,200 50,200 50,200 50,200 50, Unapproiated Surplus Tax Rates (based on current year assessments)>> Change from LY (0.003) Total Amount to Requisition: 50,200 Requisition/Parcel Tax 50,200 50,200 50,200 50,200 50,200 50,200 Prior Year Requisition: 50,200 Change from Prior Year Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus - Other ,200 50,200 50,200 50,200 50,200 50,200 EXPENDITURES 7251 Library Services Administration Fees Grants-in-aid 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Expenditures 50,200 50,200 50,200 50,200 50,200 50,200 50,200 Surplus (deficit) carry forward Change from LY Budget - Budget Notes: 1 Received request for increase in funding. Electoral Area Director approved increase of $10K to annual grant.

111 Peace River Regional District - Budget Working Paper - Page 111 EXHIBIT Library Services Electoral Area C Basis of Apportionment: Converted Hospital Assessment - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 20,000 Bylaw No. 1019, 1995 Or, the product of $ 0.50 per $1,000 taxable value (L&I) Max. Product $ 763,440 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Specified Area 50, ,656, % (All Area C) Total 50, ,656, % Last Year Change % Change $ Requisition 50,200 - Assessment 141,381, % 14,275,358 Tax Rate % (0.003) Class 1 - Residential Total All Other Classes

112 Peace River Regional District - Budget Working Paper - Page 112 Service Fund Defined Portfolio Chair General Operating - 01 Staff Chief Financial Officer 7260 North Peace Cultural Centre GIA Requisition Exhibit 29 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget 376 EXPENDITURES 7260 North Peace Cultural Centre GIA Return of Debenture Surplus to Municip REVENUE 7260 North Peace Cultural Centre GIA Unappropriated surplus Total Revenue Tax Rates (based on current year assessments)>> - Change from LY - Total Amount to Requisition: Requisition/Parcel Tax Grants Prior Year Requisition: Borrowing Proceeds Trsf. From Reserves Change from Prior Year 376 Prior Year Surplus Other Total Expenditures Surplus (deficit) carry forward ** Debenture Balances: Original Dec. 31/13 LA 747 / SI 830 / Issue ,370 (Paid in Full 2013) Change from LY Budget (376) % Budget Notes: This function is for debenture payments only. Done in Last year return surplus to Taylor & Fort St. John (payees to the function) to finalize the function.

113 Peace River Regional District - Budget Working Paper - Page 113 EXHIBIT 29 North Peace Cultural Centre City of Fort St. John and District of Taylor Basis of Apportionment: Converted Hospital Assessments - Land & Improvements The District of Taylor shall pay $23,000 of the annual cost and the City of Fort St. John shall pay the balance Tax Rate or Other Limitations: Greater of $ 137,000 Bylaw No. 746, 1991 Or, the product of $ per $1,000 of taxable value (L&I) Max. Product $ 1,204,656 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Fort St. John - 495,059, % Taylor - 40,990, % Total - 536,049, % average Last Year Change % Change $ Requisition - #DIV/0! - Assessment 463,093, % 72,956,195 Tax Rate - #DIV/0! - average

114 Peace River Regional District - Budget Working Paper - Page 114 Service Fund Defined Portfolio Electoral Area E General Operating - 01 Staff Chief Financial Officer 7510 Area E Scramblevision Requisition Exhibit 22 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY (0.000) Total Amount to Requisition: 212,667 Requisition/Parcel Tax 221, , , , , ,256 Prior Year Requisition: 212,667 Change from Prior Year 1,833 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 1,846 8,589 - Other , , , , , ,402 EXPENDITURES 7510 Area E Scramblevision Insurance Administration Fees 1,100 1,100 1,100 1,100 1,100 1,100 1, Grants-in-aid 213, , , , , , ,869 REVENUE 7510 Area E Scramblevision Requisition - electoral 81,659 81,659 81,966 84,295 85,973 87,684 89, Requisition - municipal 131, , , , , , , Grants in lieu 1,801 1, Unappropriated surplus 1,833 1, , Total Revenue 214, ,301 1, , , , , ,402 Total Expenditures 214, , , , , , ,402 Surplus (deficit) carry forward 1,846 Change from 8,602 LY Budget 4.01% Budget Notes: 1 Per submitted budget received January 5,

115 Peace River Regional District - Budget Working Paper - Page 115 EXHIBIT Chetwynd and Area Scramblevision District of Chetwynd and Defined Portion of Electoral Area E Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Greater of $ 202,000 Bylaw 724, 1991 Or, the product of $ 2.73 per $1,000 taxable value (L&I per bylaw) Max. Product $ 1,505,508 For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 139, ,917, % (145) 139,290 Area E - Defined Area 81, ,465, % ,966 Total 221, ,382, % - 221,256 Municipal Requisition: 139,290 Electoral Area Requisition: 81,966 Total Requisition: 221,256 After Prior Year Adj Last Year Change % Change $ Requisition 212, % 8,589 Assessment 79,066, % 3,316,028 Tax Rate % (0.000) Class 1 - Residential Total All Other Classes 160, , , ,000 80,000 60,000 40,000 20,000 0 Chetwynd Area E - Defined Area

116 Peace River Regional District - Budget Working Paper - Page 116 Service Fund Defined Portfolio Electoral Area E General Operating - 01 Staff Chief Financial Officer 7511 Chetwynd TV Requisition Exhibit 20 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Tax Rates (based on current year assessments)>> Change from LY Total Amount to Requisition: 53,353 Requisition/Parcel Tax 59,453 60,440 60,940 61,449 61,969 59,453 Prior Year Requisition: 53,353 Change from Prior Year 497 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 497 6,100 - Other ,850 59,950 60,440 60,940 61,449 61,969 EXPENDITURES 7511 Chetwynd TV Insurance Administration Fees Grants-in-aid 17,998 17,998 24,098 24,580 25,072 25,573 61, Trsf to Rural Loan Fund 35,002 35,002 35,002 35,002 35,002 35,002 REVENUE 7511 Chetwynd TV Requisition - electoral 20,477 20,477 22,022 22,388 22,573 22,762 22, Requisition - municipal 32,876 32,876 37,431 38,052 38,367 38,688 39, Grants in lieu Unappropriated surplus Total Revenue 53,850 54, ,950 60,440 60,940 61,449 61,969 Total Expenditures 53,850 53, ,950 60,440 60,940 61,449 61,969 Surplus (deficit) carry forward 497 Change from LY 6,100 Budget 11.33% Budget Notes: 1 Per Submitted Budget Jan. 14/15 ($59,100 less the annual payment to replenish the Rural Loan Reserve Appropriated Surplus - $35,002) 2 Repayment of the Appropriated Surplus Fair Share Loan Reserve for the purchase of the facility $275,000 to be repaid at $27,500 per year plus $7,502 interest (2009 to 2018) The annual grant-in-aid request is reduced by the amount of the payment. If at any time in the future the Society is unable to raise the amount through their other funds, the requisition may be increased to do so.

117 Peace River Regional District - Budget Working Paper - Page 117 EXHIBIT Chetwynd & Area TV Rebroadcasting Defined Portion of Electoral Area E & District of Chetwynd Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY Tax Rate or Other Limitations: Bylaw No. 353, 1982 None For 3rd Reading and Adoption - Ma Requisition Tax Rate Figures for Prior Year Adjusted Amount Per 1000 Apportionment Percent Adjustment Requisition Chetwynd 37, ,917, % (36) 37,431 Area E - Defined Area 21, ,465, % 36 22,022 Total 59, ,382, % - 59,453 Municipal Requisition: 37,431 Electoral Area Requisition: 22,022 Total Requisition: 59,453 After Prior Year Adj Last Year Change % Change $ Requisition 53, % 6,100 Assessment 79,066, % 3,316,028 Tax Rate % Class 1 - Residential Total All Other Classes 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 Chetwynd Area E - Defined Area

118 Peace River Regional District - Budget Working Paper - Page 118 Service Fund Defined Portfolio Electoral Area B General Operating - 01 Staff GM of Envirionmental Services 7512 North Pine TV Requisition Exhibit 28 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 7512 North Pine TV Requisition - electoral 10,482 10, ,169 5,022 5,136 5,253 5, Interest on Reserve Grant-in-Lieu Recovered costs-tower Rental 1,200 1,200 1,200 1,200 1,200 1,200 1, Unappropriated surplus -2,472-2, ,741 Total Revenue 9,210 9, ,110 6,222 6,336 6,453 6,572 Tax Rates (based on current year assessments)>> 0.023Change from LY (0.021) Total Amount to Requisition: 10,482 Requisition/Parcel Tax 1,169 5,022 5,136 5,253 5,372 1,169 Prior Year Requisition: 10,482 Change from Prior Year -2,472 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 3,741-9,314 1,200 Other 1,200 1,200 1,200 1,200 1,200 9,210 6,110 6,222 6,336 6,453 6,572 EXPENDITURES 7512 North Pine TV Insurance Administration Fees Operations 8,300 4,642-3,658 5,200 5,304 5,410 5,518 5, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve Total Expenditures 9,210 5,965-3,245 6,110 6,222 6,336 6,453 6,572 Surplus (deficit) carry forward 3,741 Change from (3,100) LY Budget % Operating Reserve: Dec ,992 Maximum $50,000 Budget Notes: Includes: Right of Way payment ($2,500 until 2018) / Shaw Satellite Services / BC Hydro / Snowplowing. Last year underbudgeted the 1 cost of the maintenance which resulted in a deficit - several bulbs replaced and other operational maintenance. 2 Rental of Tower to PRIS - $100 per month (started Sept. 2008). 3 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 4 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget.

119 Peace River Regional District - Budget Working Paper - Page 119 EXHIBIT 28 North Pine TV Defined Area of Electoral Areas B & C Basis of Apportionment: Converted Hospital Assessments - Improvements ONLY For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Greater of $ 120,000 Bylaw No. 823, 1992 Or, the product of $ 2.34 per $1,000 taxable value (L&I) Max. Product $ 856,106 Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Areas B & C - Defined Areas 1, ,902, % Total 1,169 46,902, % Last Year Change % Change $ Requisition 10, % (9,313) Assessment 44,871, % 2,030,582 Tax Rate % (0.021) Class 1 - Residential Total All Other Classes

120 Peace River Regional District - Budget Working Paper - Page 120 Service Fund Other Portfolio Chair General Operating - 01 Staff Chief Financial Officer 8000 Fiscal Services - MFA Requisition Exhibit n/a For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget REVENUE 8000 Fiscal Services - MFA MFA Actuarial Contributions 976, ,538 1,176,416 1,312,952 1,422,496 1,387,652 1,504, Conditional trsf - Dawson Creek 3,374,125 3,310,262-63,863 4,067,558 3,877,381 3,801,607 3,526,580 3,321, Conditional trsf - Fort St. John 3,702,922 3,696,545-6,377 3,724,747 3,688,640 3,269,876 3,041,058 3,041, Conditional trsf - Hudson's Hope 8,827 8, ,827 8,827 3,468 3,468 3, Conditional trsf - Pouce Coupe Conditional trsf - Taylor 183, , , , , , , Conditional trsf - Tumbler Ridge 226, , , , , , , Conditional trsf - Chetwynd Total Revenue 7,495,415 8,400, ,535 9,387,089 9,297,341 8,906,988 8,368,299 8,279,980 Requisition/Parcel Tax Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 7,495,415 Other 9,387,089 9,297,341 8,906,988 8,368,299 8,279,980 7,495,415 9,387,089 9,297,341 8,906,988 8,368,299 8,279,980 EXPENDITURES 8000 Fiscal Services - MFA Interest - Dawson Creek 1,621,817 1,557,954-63,863 1,785,603 1,729,841 1,683,045 1,579,398 1,469, Interest - Fort St. John 2,073,394 2,067,016-6,377 2,079,600 2,071,853 2,022,343 1,884,253 1,884, Interest - Hudson's Hope 4,755 3, ,755 4,755 1,703 1,703 1, Interest - Pouce Coupe Interest - Taylor 83,400 83,400 83,400 83,400 83,400 83,400 83, Interest - Tumbler Ridge 112, , , , , , , Interest - Chetwynd Principal - Dawson Creek 1,752,308 1,752,308 2,281,954 2,147,540 2,118,562 1,947,182 1,852, Principal - Fort St John 1,629,529 1,629,529 1,645,147 1,616,787 1,247,532 1,156,805 1,156, Principal - Hudson's Hope 4,072 4,072 4,072 4,072 1,765 1,765 1, Principal - Pouce Coupe Principal - Taylor 99,882 99,882 99,882 99,882 99,882 99,882 99, Principal - Tumbler Ridge 114, , , , , , , Principal - Chetwynd Actuarial Recognized 976, ,538 1,176,416 1,312,952 1,422,496 1,387,652 1,504,253 Total Expenditures 7,495,415 8,400, ,535 9,387,089 9,297,341 8,906,988 8,368,299 8,279,980 Surplus (deficit) Change from LY Budget 1,891, % Budget Notes: This is per the Municipal Finance Authority (MFA) Debenture Schedules. Collected and paid out (in/out) Note that these payments do not include the spring buys - again it will be an in/out amount so does not change. RD invoices the municipalities for the amount and pays that amount to MFA. Municipal Debenture Balances Chetwynd - - Dawson Creek 30,621,453 26,578,380 Fort St. John 35,202,359 36,789,057 Hudson's Hope 32,784 40,305 Pouce Coupe - - Taylor 942,967 1,079,663 Tumbler Ridge 1,668,230 1,801,834 TOTAL 68,467,793 66,289,240

121 Peace River Regional District - Budget Working Paper - Page 121 For 3rd Reading and Adoption - March 26, B L A N K

122 Peace River Regional District - Budget Working Paper - Page 122 Service Fund Other Portfolio Electoral Area C Charlie Lake Sewer Operating - 02 Staff GM of Environmental Services 4201 Charlie Lake Sewer Requisition Exhibit 44 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax Required Parcel Tax - 60,000 60,000 Grants Prior Year Parcel Tax: Borrowing Proceeds 5,052,751 Trsf. From Reserves 7,813,219 Change from Prior Year 61,845 Prior Year Surplus 47, ,500 Other 1,228, , , , ,719 5,268,096 9,089, , , , ,719 EXPENDITURES 4201 Charlie Lake Sewer Contracting 47,000 46, ,000 47,940 48,899 49,877 50, Communication - telephone & internet 7,400 6, ,400 7,548 7,699 7,853 8, CL Sewer Monitoring 5,413 1,766-3,647 28, Professional services - legal 20,000 1,739-18,261 10,000 5,000 5,000 5,000 5, Professional services - consulting 45,000 25,794-19,206 30,000 10,000 10,000 10,000 10, Insurance 2,500 2, ,500 2,550 2,601 2,653 2, Administration fees 1,175 1,175 1,175 1,175 1,175 1,175 1, Miscellaneous 1,000 1,000 1,000 1,000 1, R & M - machinery 25,000 32,175 7,175 25,000 25,500 26,010 26,530 27, R & M - other 5,727 1,006-4,721 2,174 2,217 2,262 2,307 2, Utilities - electricity 9,100 8, ,100 10,302 10,508 10,718 10, Supplies - shop 1,000-1,000 1,000 1,020 1,040 1,061 1, Supplies - office 1,000 2,000 1,000 1,000 1,020 1,040 1,061 1, Capital - Lagoon 1,857, ,255-1,644,960 4,247, Capital - Septage Handling Facility 151, ,014 3,348, Capital - Temporary Septage Pit 382, , , Capital - System Upgrade (from FS) 3,195,536 1,782,567-1,412, Temporary Lagoon - Operating Costs 915, Contracting - Weeds, Snow, Grass 5,000-5,000 5,000 5,100 5,202 5,306 5, Transfer to DCC Reserve 170, , , , , Transfer to Capital Reserves 20,000 20,000 60,000 60,000 60,000 60, Transfer to Op Reserves 20,000 20,000 20,000 5,000 5,000 5,000 5, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 4201 Charlie Lake Sewer Revenue Parcel Tax 60,000 60,000 60,000 60, Interest on Reserve Fees - DCC's (Development Cost Charges) 170, , , , , Fees - Sewage Facility (Residential) 192, Fees - Sewage Facility (Comm/Ind) 720, Fees - Sewage Facility (Call-out) 3, Fees - connection Fees - User 143, , , , , , , Recovered costs Local Government Planning Grant 10,000 10, Unappropriated surplus 61,845 61, , Transfer from Fair Share "C" 3,195,536 1,782,567-1,412,969 1,762, Transfer from Rural Loan Fund Interest 382, , , /1 Transfer from Gas Tax Fund 1,857, ,860-1,493,355 5,833,121 Total Revenue 5,268,096 2,745,824-2,522,272 9,089, , , , ,719 Total Expenditures 5,268,096 2,698,197-2,569,899 9,089, , , , ,719 Surplus (deficit) carry forward 47,626 Change from 3,821,549 LY Budget 72.54% Operating Reserve: Dec ,207 Maximum $50,000

123 Peace River Regional District - Budget Working Paper - Page 123 Service Fund Other Portfolio Electoral Area C Charlie Lake Sewer Operating - 02 Staff GM of Environmental Services 4201 Charlie Lake Sewer Requisition Exhibit 44 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Charlie Lake Sewer (continued) Budget Notes: 0 Capital: Lagoon Upgrades (Total $4,593,200): Funded Fair Share (remainder $1,762,969) & Gas Tax (remainder $2,484,135) 1 Septage Handling Facility: $3.5M funded in full by Gas Tax Funds (remainder) Temporary Septage Pit: $600K funded in full by a grant from Rural Loan Fund "Interest" (remainder) Sewer Monitoring Program including UPS and Internet work requried. Remainder of Gas Tax funding ($3,647) PLUS $24,400 per Urban Sys. 5 Need to build up reserves for this major expanded sewer system. 6 Contract $3,800 per month = $45,600 Plus $1,400 for unexpected repairs/call-outs $50/hour Contract ends Dec. 31, For leases and other legal issues that may develop during construction 8 Per the recently adopted Parcel Tax bylaw and information provided at public meetings, the capital was paid from grants but there is a requirement to build a capital reserve. Therefore, starting in 2016 there will be a charge of $150 for each parcel $150 (whether connected or not - so long as th ability is there to connect - approx. 400 parcels). All to be put into capital reserve for major repairs and upgrades to existing system as of now - not for expansion areas. Note: due to timing this may not come into effect until next year - no effect here since it is an in/out to the budget. The Temporary Lagoon is to be self sufficient with no effect to the customers within the Charlie Lake Sewer Service Area. Any funding shortage is to be funded via Fair Share (Electoral Area 'C' 75% and Electoral Area 'B' 25%) 9 Additional professional assistance and studies that will be required as the upgrade projects proceed. Plus assist with operational RFP. 10 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 11 Added due to the meetings, contractor meeetings, meals, courier, and other unforeseen charges that end up being charged to Admin. 12 Collection of DCC fees and transfer to DCC Reserve. Estimated 20 DCC's at $8,540 There are approximately 380 utility accounts charged for approximately 505 utility units invoiced $120 semi-annually plus 44 commercial/school units billed $240 semi-annually for a total of approximately 550 units. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value Fund 12 Sewer Infrastructure 6,145,133 2,190,898 3,954,235 Land 62,955-62,955 Total 6,208,088 2,190,898 4,017,190 Capital Reserve Balance Dec ,865 Annual Depreciation Expense 106,953 Equity 4,124,143

124 Peace River Regional District - Budget Working Paper - Page 124 For 3rd Reading and Adoption - March 26, B L A N K

125 Peace River Regional District - Budget Working Paper - Page 125 EXHIBIT 44 Charlie Lake Sewer Defined Area of Electoral Area C Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Greater of $ 173,000 Bylaw No. 691, 1990 Or, the product of $ per $1,000 taxable value (L&I) Max. Product $ 2,874,789 Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Defined Area - Parcel Tax Total - Last Year Change % Change $ Parcel Tax - #DIV/0! -

126 Peace River Regional District - Budget Working Paper - Page 126 Service Fund Parcel Portfolio Electoral Area D 03 - Chilton Sewer Staff GM of Environmental Services 4202 Chilton Sewer Requisition Exhibit 46 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax 14,936 Parcel Tax 21,370 15,135 15,186 15,238 15,291 21,370 Prior Year Parcel Tax: 14,936 Change from Prior Year 2,735 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 3,881 6,434 - Other EXPENDITURES 17,671 25,251 15,135 15,186 15,238 15, Chilton Sewer Insurance 1,100 1, ,000 1,020 1,040 1,061 1, Administration fees Machinery - R & M 3,000-3,000 3,000 3,000 3,000 3,000 3, Utilities - electricity 1, ,500 1,530 1,561 1,592 1, Operations - sewer charges 6,386 6,386 14,066 5,400 5,400 5,400 5, Transfer to Capital Reserve 3,000 3,000 3,000 2,000 2,000 2,000 2, Transfer to Operating Reserve 2,500 2,500 2,500 2,000 2,000 2,000 2, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 4202 Chilton Sewer Revenue Parcel Tax 14,936 14, ,370 15,135 15,186 15,238 15, Interest on Reserve Sewer Connection Unappropriated surplus 2,735 2,735 3, Total Revenue 17,671 17, ,251 15,135 15,186 15,238 15,291 Total Expenditures 17,671 14,003-3,668 25,251 15,135 15,186 15,238 15,291 Surplus (deficit) carry forward Change 3,881 from LY 7,580 Budget 42.90% Operating Reserve: Dec ,179 Maximum $50,000 Transfer to reserve for operating repairs and maintenance required in the future. Note that if additional funds are required for unexpected costs 1 then will be reduced or cancelled accordingly. 2 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount based on the prior year tonnage. 3 Payment for City of Dawson Creek charges (no increase for $ for the 32 connected). PLUS $20/mo for Infrastructure Charge 4 Requires Flushing system this year. 5 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. There are 35 properties charged parcel tax. There are 32 users that pay City charges. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value Fund 13 Sewer Infrastructure 460, , ,888 Total 460, , ,888 Capital Reserve Dec. 31 Annual Depreciation Expense 11,502 Equity 323,390 24,994

127 Peace River Regional District - Budget Working Paper - Page 127 EXHIBIT 46 Chilton Subdivision Sewer Defined Area of Electoral Area D Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: $ 35,000 Per Bylaw Bylaw No. 1328, 2000 Requisition Tax Rate Figures for Amount Per 1000 Apportionment Area D - Defined Area 21,370 Parcel Tax Total 21,370 Last Year Change % Change $ Parcel Tax 14, % 6,434

128 Peace River Regional District - Budget Working Paper - Page 128 Service Fund Parcel Portfolio Electoral Area C 04 - Fort St. John Airport Sewer Staff GM of Environmental Services 4203 FSJ Airport Sub Sewer Requisition Exhibit 41 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax 12,100 Parcel Tax 15,021 20,954 22,013 23,077 23,349 15,021 Prior Year Parcel Tax: 12,100 Change from Prior Year 3,200 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 179 2,920 33,150 Other 33,150 33,813 34,489 35,179 35,883 EXPENDITURES 48,450 48,350 54,767 56,502 58,256 59, FSJ Airport Sub Sewer Insurance Administration Fees Repairs & Maintenance 4,000 10,909 6,909 12,000 12,240 17,485 12,834 13, Operations-sewer charges 33,150 38,351 5,201 33,150 33,813 34,489 35,179 35, Transfer to Capital Reserves 5,000 1,500-3,500 1,000 4,000 1,500 5,000 5, Transfer to Operating Reserves 5,000 1,500-3,500 1,000 3,500 1,800 4,000 4, Transfer Interest on Reserve REVENUE 4203 FSJ Airport Sub Sewer Parcel Tax 12,100 12, ,021 20,954 22,013 23,077 23, Interest on Reserve Fees 33,150 38,351 5,201 33,150 33,813 34,489 35,179 35, Unappropriated surplus 3,200 3, Transfer from FS Reserve Total Revenue 48,450 54,101 5,651 48,350 54,767 56,502 58,256 59,232 Total Expenditures 48,450 53,922 5,472 48,350 54,767 56,502 58,256 59,232 Surplus (deficit) carry forward 179 Change from (100) LY Budget -0.21% Operating Reserve: Dec ,190 Budget Notes: Max. $50, Whatever is paid to NP Airport Services is collected from users based on the water meter readings. Plus any of the communal water use is shared equally between all of the customers (leakage, fire hydrants, flushing, etc.). There are problems with several meters so use average billing. The final quarter readings were extremely high and we are unsure if it is from one of the averaged meters or a leak or unauthorized "tieon" so used Fair Share funds to cover the overage and are working to find the problem. Sewer rates are 100% of water rates. Transfer to reserve for operating repairs and maintenance required in the future. Note that if additional funds are required for unexpected costs then will be reduced or cancelled accordingly. Increased to keep parcel tax similar so that it does not require huge increases in the future. 3 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 4 Normal Repairs & Maintenance PLUS Flushing There are 57 utility accounts charged per their water meter reading. There are 57 parcels paying parcel tax paying $263 each. NOTE: Over the next couple of years a long term plan for future upgrades of the sewer system will be developed. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 14 Sewer Infrastructure 180, ,321 9,016 Total 180, ,321 9,016 Capital Reserve Dec. 31 Annual Depreciation Expense 4,508 Equity 13,524 31,352

129 Peace River Regional District - Budget Working Paper - Page 129 EXHIBIT 41 Fort St. John Airport Sub Sewer Specified Area of Electoral Area C Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Bylaw No. 658, 1990 None Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Specified Area 15,021 Parcel Tax Total 15,021 Last Year Change % Change $ Parcel Tax 12, % 2,921

130 Peace River Regional District - Budget Working Paper - Page 130 Service Fund Defined Portfolio Electoral Area D 05 - Friesen Sewer Staff GM of Environmental Services 4204 Friesen Sewer Requisition Exhibit 38 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 10,970 11, ,033 4,317 4,317 4,317 4,317 REVENUE 4204 Friesen Sewer Revenue Parcel Tax 7,670 7,670 7,670 1,917 1,917 1,917 1, Interest on Reserve User Fees 2,400 2, ,275 2,400 2,400 2,400 2, Unappropriated Surplus , Transfer from Reserve Parcel Tax 7,670 Parcel Tax 7,670 1,917 1,917 1,917 1,917 7,670 Prior Year Parcel Tax: 7,670 Change from Prior Year 230 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 2,088 3,070 Other 5,275 2,400 2,400 2,400 2,400 10,970 15,033 4,317 4,317 4,317 4,317 EXPENDITURES 4204 Friesen Sewer Insurance Administration Fee Operational Costs 2,000-2, Operation - Sewer Charges 2,400 2, ,275 2,400 2,400 2,400 2, Trsf to Rural Loan Fund 5,720 5,720 5, Transfer to Capital Reserve 1, Transfer to Operating Reserve 1, Transfer Interest on Reserve Total Expenditures 10,970 9,044-1,926 15,033 4,317 4,317 4,317 4,317 Surplus (deficit) carry forward 2,088 Change from 4,063 LY Budget 37.04% Operating Reserve: Dec ,161 Maximum $50,000 Budget Notes: *1 Payment for City of Dawson Creek charges (no increase for -12 x $199.56=$2,395). PLUS $20/mo for Infrastructure Charge $2,880=$5,275 2 Payment to repay Appropriated Surplus Reserve - Rural Loan Fund (Until - Principal $3,728 Interest $1,992) 3 Parcel Tax for the 4 that did not pay up front $1, PLUS all 13 pay the $ annual operations costs 4 Requires Flushing this year. Approx. $2,000 / Requires Tranfer From Reserve and not adding to reserve 5 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. *1 There are 13 users in this service - 1 pays City directly we bill 12 There are 13 parcels paying parcel tax of which 9 paid the up-front debt cost. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 15 Sewer Infrastructure 548, , ,251 Total 548, , ,251 Capital Reserve Balance Dec. 31 Annual Depreciation Expense 13,708 Equity 424,959 2,057

131 Peace River Regional District - Budget Working Paper - Page 131 EXHIBIT Friesen Sewer Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Bylaw No. 1609, 2005 Maximum $17,000 annually via parcel tax Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Participating Area 7,670 Parcel Tax Total 7,670 $ - Last Year Change % Change $ Parcel Tax 7,670 -

132 Peace River Regional District - Budget Working Paper - Page 132 Service Fund Defined Portfolio Electoral Area D 05 - Friesen Sewer Staff GM of Environmental Services 4205 Harper Imperial Sewer Requisition Exhibit 38 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax 43,434 Parcel Tax 46,856 46,856 46,856 46,856 46,856 46,856 Prior Year Parcel Tax: 43,434 - Grants Borrowing Proceeds Trsf. From Reserves Change from Prior Year 14,318 Prior Year Surplus 12, ,422 3,991 Other 10,634 6,422 7,439 8,497 9,597 EXPENDITURES 61,743 70,287 53,278 54,295 55,353 56, Harper Imperial Sewer Insurance 1,100 1, ,000 1,020 1,040 1,061 1, Administration Fee Interest - Debenture 15,389 15,389 15,389 15,389 15,389 15,389 15, Principal - Debenture 22,604 22,604 22,604 22,604 22,604 22,604 22, Actuarial Recognized ,844 2,822 3,839 4,897 5, Miscellaneous 2, ,431 2,000 1,000 1,000 1,000 1, Utilities - Electricity 1,500 1, ,500 1,530 1,561 1,592 1, Operational Costs 12,000 1,175 10,825 12,000 3,603 3,552 3,500 3, Operation - Sewer Charges 3,991 3,991 8,790 3,600 3,600 3,600 3, Transfer to Capital Reserve 1,500 1,500 2, Transfer to Operating Reserve 1,500 1,500 2, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 4205 Harper Imperial Sewer Revenue Parcel Tax 43,434 43, ,856 46,856 46,856 46,856 46, Interest on Reserve Sewer Connections User Fees 3,991 4, ,790 3,600 3,600 3,600 3, MFA Actuarial Contributions ,844 2,822 3,839 4,897 5, Unappropriated Surplus 14,318 14,318 12,796 Total Revenue 61,743 62,993-1,250 70,287 53,278 54,295 55,353 56,453 Budget Notes: As of Dec. 31, 2014 Total Expenditures 61,743 50,197 11,546 70,287 53,278 54,295 55,353 56,453 Surplus (deficit) carry forward 12,796 Change from 8,543 LY Budget 13.84% Operating Reserve Dec. 31 5,595 Maximum $50,000 There were 48 parcels for this service (47 plus 1 paying as a double for double service) There are now an additional 12 parcels added that are included in both the debt payment and the operational and maintenance. 37 parcels did not pay up-front. 20 are connected and paying City user fee charges. 37 parcels did not pay up-front and the payment would have been ($37,992 / 37 = $1,027) but there are 12 parcels added to the system so now there are 49 sharing the debt payment ($37,992 / 49 = $775) and all 48 plus the new 12 for 60 pay the operational and maintenance costs of $148 Payment for City of Dawson Creek charges (no increase for $199.56). Plus additional $20 per month for "Infrastructure Charge". Still requires work to the lift station that was not done last year - carried forward. Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. Due to having collected the principal in 2012 and first principal payment not occuring unitl 2013, the final debenture principal payment is in "Harper Sewer Deferred Revenue" to be used for the final payment in Tangible Capital Assets Original Accu. Dep. Net Value Debenture: Original Balance Fund 16 Sewer Infrastructure 1,657, ,794 1,492,144 LA 1887/SI 2000 (2027) 452, ,493 Total 1,657, ,794 1,492,144 Capital Reserve Balance Dec. 31 5,595 Annual Depreciation Expense 41,448 Equity 1,533,592

133 Peace River Regional District - Budget Working Paper - Page 133 EXHIBIT 47 Harper Imperial Sewer Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Bylaw No. 1878, 2010 Maximum $100,800 annually via parcel tax Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Participating Area 46,856 Parcel Tax Total 46,856 $ - Last Year Change % Change $ Parcel Tax 43, % 3,422

134 Peace River Regional District - Budget Working Paper - Page 134 Service Fund Parcel Portfolio Electoral Area D 07 - Kelly Lake Sewer Staff GM of Environmental Services 4206 Kelly Lake Sewer Requisition Exhibit 45 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax 18,750 Parcel Tax 18,750 18,750 18,750 18,750 18,750 18,750 Prior Year Parcel Tax: 18,750 Change from Prior Year -1,456 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 4,743 3,826 Other 16, ,120 40,076 18,750 18,750 18,750 18,750 EXPENDITURES 4206 Kelly Lake Sewer Meals Comm - Telephone & Internet Insurance 1,100 1, ,100 1,100 1,100 1,100 1, Administration fees Miscellaneous , Machinery - R & M 10,000 6,139-3,861 10,000 4,219 4,035 3,147 3, Utilities - electricity Capital 16, Major Purchases - Non Capital 13,417 13, Contract service 7,940 7, ,940 8,099 8,261 8,426 8, Transfer to Capital Reserve 1,500 2,000 2,700 2, Transfer to Operating Reserve 1,500 1,000 1,000 1, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 4206 Kelly Lake Sewer Revenue Parcel Tax 18,750 18,750 18,750 18,750 18,750 18,750 18, Interest on Reserve Unappropriated surplus -1,456-1, , Transfer from Reserve 3,826 3, Transfer from Fair Share 13,417 13,417 16,583 Total Revenue 21,120 34,778 13,658 40,076 18,750 18,750 18,750 18,750 Total Expenditures 21,120 30,035 8,915 40,076 18,750 18,750 18,750 18,750 Surplus (deficit) carry forward 4,743 Change from 18,956 LY Budget 89.75% Operating Reserve: Dec ,170 Budget Notes: - Maximum $50,000 Due to a change in Survery of Taxes process, some of the accounts are received via a Grant-in-lieu instead of parcel tax. Still same amount. 1 This is the maximum per bylaw. Need to build up reserves for unplanned problems with the system. This system has had major problems and due to location is very costly. Unable to 2 add to reserves this year due to costs and maximum allowed to raise and have to use some of the operating reserves. 3 Remainder of $30K FS for Sewer Lift Station Upgrades, Alarm Dialer ($7,500), Electronic Controls, Pump & Spare pump (12K) (1 done last year) 4 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 5 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. There are 21 properties paying parcel tax of $893. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 17 Sewer Infrastructure 1,257, , ,432 Machinery & Equipment 13,500 13,500 - Total 1,271, , ,432 Annual Depreciation Expense 31,449 Equity 691,881 Capital Reserve Balance Dec ,243

135 Peace River Regional District - Budget Working Paper - Page 135 EXHIBIT 45 Kelly Lake Sewer Defined Area of Electoral Area D Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: $ 18,750 exclusive of debt servicing costs Bylaw No. 1885, 2010 Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Defined Area 18,750 Parcel Tax Total 18,750 Last Year Change % Change $ Parcel Tax 18,750 -

136 Peace River Regional District - Budget Working Paper - Page 136 Service Fund Frontage Portfolio Electoral Area D 08 - Rolla Sewer Staff GM of Environmental Services 4207 Rolla Sewer Requisition Exhibit 42 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Total Revenue 22,570 22, ,581 32,346 32,896 37,982 34,144 REVENUE 4207 Rolla Sewer Revenue Frontage tax 16,960 16, ,073 32,346 32,896 37,982 34, Interest on Reserve Unappropriated surplus -1,390-1,390 8, Transfer from Fair Share 7,000 7,000 3,791 Frontage Tax 16,960 Frontage Tax 19,073 32,346 32,896 37,982 34,144 19,073 Prior Year Parcel Tax: 16,960 Change from Prior Year -1,390 Grants Borrowing Proceeds Trsf. From Reserves Prior Year Surplus 8,718 2,113 7,000 Other 3, ,570 31,581 32,346 32,896 37,982 34,144 EXPENDITURES 4207 Rolla Sewer Meals Insurance 1,500 1, ,500 1,500 1,500 1,500 1, Administration fees Machinery - R & M 13,000 4,025-8,975 21,000 21,420 21,848 26,785 22, Utilities - electricity 4,750 5, ,961 6,081 6,202 6,326 6, Operating Costs Transfer to Capital Reserve 1,200 1,200 1,000 1,000 1,000 1,000 1, Transfer to Operating Reserve 1,000 1,000 1,000 1,000 1,000 1,000 1, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve Total Expenditures 22,570 13,975-8,595 31,581 32,346 32,896 37,982 34,144 Surplus (deficit) carry forward 8,718 Change from 9,011 LY Budget 39.93% Operating Reserve: Dec ,935 Maximum $50,000 Budget Notes: Continuing to increase to raise required amount to make this function pay for itself. Balance remaining committed from FS "D" is $10,791 spreading 1 over years to raise frontage tax slower 2 Need to build reserve for unexpected costs and infrastructure replacement. Note that if required, this will be reduced to cover any deficit. 3 Includes contractor cost to maintain grounds and undertake minor repairs (approx. $5,500) PLUS a flushing is needed $4,500. Plus unexpected costs. Plus Pump retrieval apparatus estimated $5K & Safety Rail $1K & Operational $5K 4 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount calculated on the prior year tonnage. 5 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. 6 Pump retrieval apparatus estimated $5K & Safety Rail $1K & Operational $5K 7 Area D had committed $17,500 toward operating costs for this small function that is costly to operate. This is the final of that commitment. There are 67 parcels charged frontage tax based on frontage size. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 18 Sewer Infrastructure 513, ,146 51,349 Machinery & Equipment 25,940 7,782 18,158 Land 1 1 Total 539, ,928 69,508 Annual Depreciation Expense 15,431 Equity 84,939 Capital Reserve Balance Dec. 31 6,853

137 Peace River Regional District - Budget Working Paper - Page 137 EXHIBIT 42 Rolla Sewer Specified Area of Electoral Area D Basis of Apportionment: Frontage Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Bylaw No. 661, 1990 None Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area D - Specified Area 19,073 Frontage Tax Total 19,073 Last Year Change % Change $ Parcel Tax 16, % 2,113

138 Peace River Regional District - Budget Working Paper - Page 138 Service Fund Parcel Portfolio Electoral Area C 10 - Fort St. John Airport Water Staff GM of Environmental Services 4100 FSJ Airport Sub Water Requisition Exhibit 40 For 3rd Reading and Adoption - March 26, (Used same, 2% inflation, or actual) Acct See # Note Account Name Budget Actual Variance Budget Budget Budget Budget Budget Parcel Tax 9,750 Parcel Tax 11,000 12,500 14,000 15,500 17,000 11,000 Prior Year Parcel Tax: 9,750 50,000 Grants Borrowing Proceeds Trsf. From Reserves 50,000 Change from Prior Year 471 Prior Year Surplus 205 1,250 36,000 Other 36,000 36,720 37,454 38,203 38,968 96,221 97,205 49,220 51,454 53,703 55,968 EXPENDITURES 4100 FSJ Airport Sub Water Insurance Administration fees Machinery - R & M 4,311 4, ,295 6,072 7,554 9,035 10, Capital 50,000-50,000 50, Operations - water charges 36,000 38,351 2,351 36,000 36,720 37,454 38,203 38, Transfer to Capital Reserve 2,000 2,000 2,000 2,000 2,000 2,000 2, Transfer to Operating Reserve 2,500 2, ,500 3,000 3,000 3,000 3, Trsf to "Green" Carbon Reserve Transfer Interest on Reserve REVENUE 4100 FSJ Airport Water Sub Parcel Tax 9,750 9,750 11,000 12,500 14,000 15,500 17, Interest on Reserve Fees 36,000 38,351 2,351 36,000 36,720 37,454 38,203 38, Unappropriated surplus Trsf from Fair Share Reserves 50,000-50,000 50,000 Total Revenue 96,221 48,785-47,435 97,205 49,220 51,454 53,703 55,968 Total Expenditures 96,221 48,581-47,853 97,205 49,220 51,454 53,703 55,968 Surplus (deficit) carry forward 205 Change from 984 LY Budget 1.02% Operating Reserve: Dec ,726 Maximum $50,000 Budget Notes: 1 Parcel Tax is to cover all costs except payments to NP Airport Services for actual water usage per meters. 2 Need to build reserve for unexpected costs and infrastructure replacement The full metered amount charged by NP Airport Services to the RD is collected from the residents of the subdivision. Meters have been installed in the houses and pay by metered amount (still having equipment problems resulting in using "averages" in some cases - waiting for the City to fix the meters since have not been working properly for going on 4 years now). Whateer FSJ rate that is charged to the Airport is then charged to 3 the RD with an additional 20% on top for the Airport who we purchase the water from for a total of $3.60 per cubic meter at this time). Plus all of the communal water use is shared equally between all of the customers (leakage, fire hydrants, flushing, etc.). In 2013 last quarter there was a massive overage and the reason was unknown (leak, the "averaged" charges that have not had a reading in some time or unauthorized "tie-on") and Fair Share covered a major part of the overage and we are looking into the problem. There is a $50K commitment from Fair Share to update the meters and fix other problems on the system. Still waiting for the City to complete the 4 meter upgrades to allow research of the problem areas and leaks. 5 For repairs not part of the Fair Share funded project. 6 Per requirements have to purchase offset carbon credits to be carbon neutral. This is the amount based on prior year tonnage calculation. 7 Accounting requirement to show interest earned on reserves (In/Out) with no tax effect. Recording purposes only - no budget. There are 57 utility accounts charged per their water meter reading. There are 57 parcels paying parcel tax paying $193 each NOTE: Over the next couple of years a long term plan for future upgrades of the water system will be developed. As of Dec. 31, 2014 Tangible Capital Assets Original Accu. Dep. Net Value No Debenture Fund 20 Buildings 127,519 17, ,516 Water Infrastructure 169, ,915 8,469 Work in Progress - - Total 296, , ,985 Annual Depreciation Expense 8,486 Equity 127,471 Capital Reserve Balance Dec. 31 8,164

139 Peace River Regional District - Budget Working Paper - Page 139 EXHIBIT 40 Fort St. John Airport Sub Water Specified Area of Electoral Area C Basis of Apportionment: Parcel Tax For 3rd Reading and Adoption - March 26, Tax Rate or Other Limitations: Bylaw No. 659, 1990 None Requisition Tax Rate Figures for Amount Per 1000 Apportionment Percent Area C - Specified Area 11,000 Parcel Tax Total 11,000 Last Year Change % Change $ Parcel Tax 9, % 1,250

140 140 Requisition Information :38 PM M:\Kim\ Financial\ Budget + Requisition.xlsx Req Cover

141 141 For 3rd Reading and Adoption - March 26, Cat Peace River Regional District Exh. Requisition # Requisition Index by Function Exh # Comparison - to 2014 Pg. # Electoral Municipal Other Total Incr (Decr) Legislative - Regional 1-A 11 $ 163,668 $ 91,797 n/a $ 255,466 $ 260,791 $ 103,356 $ (5,325) Administration 1-B 17 $ 1,066,614 $ 598,406 n/a $ 1,665,020 $ 1,510,222 $ 1,133,307 $ 154, Administrative - Fiscal and Other 1-C 19 $ 38,433 $ 21,575 n/a $ 60,007 $ 40,449 $ 9,200 $ 19, Regional District Development 1-D 21 $ 419,388 $ 235,481 n/a $ 654,869 $ 383,302 $ 618,332 $ 271, Legislative - Electoral Areas 2 13 $ 534,600 n/a n/a $ 534,600 $ 157,926 $ 138,189 $ 376, Management of Development 3 65 $ 493,651 $ 274,527 n/a $ 768,178 $ 438,633 $ 385,652 $ 329, Grants - To Community Organizations 4 23 $ 199,780 $ 94,033 n/a $ 293,813 $ 246,898 $ 298,492 $ 46, Building Inspection 5 49 $ 62,979 n/a n/a $ 62,979 $ 150,786 $ 40,174 $ (87,807) Emergency Telephone Services 6 43 $ 693,860 $ 333,040 n/a $ 1,026,900 $ 926,255 $ 973,200 $ 100, Regional Solid Waste Management 7 61 $ 4,521,802 $ 2,170,651 n/a $ 6,692,452 $ 6,117,721 $ 6,202,101 $ 574, Invasive Plants 8 77 $ 113,198 $ 63,543 n/a $ 176,741 $ 120,805 $ 109,600 $ 55, Regional Parks $ 205,551 $ 98,678 n/a $ 304,229 $ 237,953 $ 109,301 $ 66, Regional Recreation $ 181,135 $ 87,034 n/a $ 268,169 $ 44,897 $ 24,775 $ 223, Recreation & Cultural Facilities Grants-In-Aid $ 437,516 n/a n/a $ 437,516 $ 306,631 $ 317,700 $ 130, Economic Development Commission $ 306,959 $ 161,458 n/a $ 468,417 $ 591,868 $ 688,044 $ (123,451) Chetwynd Recreation Complex $ 414,062 $ 144,963 n/a $ 559,025 $ 558,997 $ 559,115 $ Sub-Regional Recreation & Cultural Services $ 369,037 $ 244,576 n/a $ 613,613 $ 615,800 $ 612,749 $ (2,187) Dawson Creek-Pouce Coupe Rural Fire Protection $ 374,157 n/a n/a $ 374,157 $ 325,544 $ 311,761 $ 48, Emergency Rescue Vehicle $ 6,575 n/a n/a $ 6,575 $ 6,575 $ 6,575 $ Chetwynd Arena $ 1,180,030 $ 404,636 n/a $ 1,584,666 $ 1,569,615 $ 1,511,426 $ 15, Chetwynd Leisure Centre $ 761,552 $ 264,819 n/a $ 1,026,371 $ 1,012,545 $ 1,248,020 $ 13, Chetwynd Library $ 348,714 $ 119,191 n/a $ 467,904 $ 459,274 $ 425,774 $ 8, Chetwynd & Area TV Rebroadcasting $ 22,022 $ 37,431 n/a $ 59,453 $ 53,353 $ 53,336 $ 6, Chetwynd Rural Fire Protection $ 59,574 n/a n/a $ 59,574 $ 66,616 $ 64,145 $ (7,042) Chetwynd and Area Scramblevision $ 81,966 $ 139,290 n/a $ 221,256 $ 212,667 $ 212,753 $ 8, Moberly Lake Fire Protection $ 68,797 n/a n/a $ 68,797 $ 66,596 $ 66,468 $ 2, Emergency Planning $ 185,711 n/a n/a $ 185,711 $ 186,866 $ 207,284 $ (1,155) Clearview Arena - Artificial Ice $ 151,143 n/a n/a $ 151,143 $ 151,190 $ 150,712 $ (47) Taylor Rural Fire Protection $ 166,661 n/a n/a $ 166,661 $ 159,009 $ 147,570 $ 7, Fort St. John Rural Fire Protection $ 817,471 n/a n/a $ 817,471 $ 726,598 $ 647,025 $ 90, North Pine TV $ 1,169 n/a n/a $ 1,169 $ 10,482 $ 5,524 $ (9,313) North Peace Cultural Centre n/a $ - n/a $ - $ - $ 66,662 $ North Peace Leisure Pool $ 2,278,303 $ 949,891 n/a $ 3,228,194 $ 2,951,917 $ 2,805,964 $ 276, Animal Control Shelter $ 20,200 n/a n/a $ 20,200 $ 20,200 $ 20,200 $ Library Services $ 50,200 n/a n/a $ 50,200 $ 50,200 $ 40,200 $ Charlie Lake Fire Protection $ 845,825 n/a n/a $ 845,825 $ 759,412 $ 749,076 $ 86, Charlie Lake Local Community Commission $ - n/a n/a $ - $ - $ - $ Tomslake Rural Fire Protection $ 105,032 n/a n/a $ 105,032 $ 101,909 $ 98,183 $ 3, Community Parks $ 37,589 n/a n/a $ 37,589 $ 79,392 $ 33,883 $ (41,803) Cemeteries $ 70,700 n/a n/a $ 70,700 $ 79,250 $ 66,700 $ (8,550) Friesen Sewer n/a n/a $ 7,670 $ 7,670 $ 7,670 $ 7,670 $ Rolla Creek Dyking n/a n/a $ 1,045 $ 1,045 $ 1,025 $ 1,025 $ Fort St. John Airport Sub Water n/a n/a $ 11,000 $ 11,000 $ 9,750 $ 9,500 $ 1, Fort St. John Airport Sub Sewer n/a n/a $ 15,021 $ 15,021 $ 12,100 $ 11,182 $ 2, Rolla Sewer n/a n/a $ 19,073 $ 19,073 $ 16,960 $ 16,033 $ 2, Kelly Lake Community Centre $ 87,630 n/a n/a $ 87,630 $ 89,313 $ 89,008 $ (1,683) Charlie Lake Sewer n/a n/a $ - $ - $ - $ - $ Kelly Lake Sewer n/a n/a $ 18,750 $ 18,750 $ 18,750 $ 18,750 $ Chilton Subdivision Sewer n/a n/a $ 21,370 $ 21,370 $ 14,936 $ 14,781 $ 6, Harper Imperial Sewer n/a n/a $ 46,856 $ 46,856 $ 43,434 $ 44,359 $ 3, North Peace Airport Terminal n/a n/a n/a $ - $ - $ - $ South Peace Multiplex $ 841,862 $ 553,904 n/a $ 1,395,766 $ 1,395,832 $ 1,394,530 $ (66) Buick Creek Arena $ 313,109 $ - n/a $ 313,109 $ 317,895 $ 303,941 $ (4,786) Mile Electrical Extension n/a n/a $ 846 $ 846 $ 846 $ 986 $ (0) Clearview Gym $ 259,328 n/a n/a $ 259,328 $ 262,000 $ - $ (2,672) TOTAL $ 19,357,552 $ 7,088,926 $ 141,630 $ 26,588,108 $ 23,949,654 $ 23,174,293 $ 2,638, %

142 142 PEACE RIVER REGIONAL DISTRICT For 3rd Reading and Adoption - March 26, REQUISITION (Includes Prior Year Recovery Land & Improvements Parcel / Adjustments) Area Basis TOTAL Improvements Only Front. Tax TOTAL M Tumbler Ridge L & I 155, , , M Dawson Creek L & I 1,164, ,164, ,164, M Hudson's Hope L & I 58, , , M Fort St. John L & I 735, , , M Taylor L & I 62, , , M Pouce Coupe L & I 50, , , M Chetwynd L & I 634, , , M Tumbler Ridge IMP 321, , , M Dawson Creek IMP 664, , , M Hudson's Hope IMP 128, , , M Fort St. John IMP 2,162, ,162, ,162, M Taylor IMP 129, , , M Pouce Coupe IMP 30, , , M Chetwynd IMP 788, , , TOTAL MUNICIPAL (L & I + IMP) Tumbler Ridge Dawson Creek Hudson's Hope Fort St. John Taylor Pouce Coupe Chetwynd MUNICIPAL TOTALS 477, ,829, , ,898, , , ,422, ,088, EA Area B L & I 1,548, ,548, ,548, EA Area C L & I 434, , , EA Area D L & I 764, , , EA Area E - Jurisdiction 759 L & I 550, , , EA Area E - Jurisdiction 760 L & I 6, , , EA Area B IMP 850, , , EA Area C IMP 286, , , EA Area D IMP 359, , , EA Area E - Jurisdiction 759 IMP 481, , , EA Area E - Jurisdiction 760 IMP 6, , , DA Rec & Cult. Ser. IMP 369, , , DA Chet Arena L & I 1,180, ,180, ,180, DA Chet Library L & I 348, , , DA Chetwynd T.V. IMP 22, , , LC Char Lk Local Comm L & I PT 12-Mile Electrification P Tax PT Harper Imperial Sewer P Tax 46, , , PT Rolla Creek Dyking P Tax 1, , , PT FSJ Airport Water P Tax 11, , , PT FSJ Airport Sewer P Tax 15, , , PT Rolla Sewer F Tax 19, , , PT Charlie Lake Sewer P Tax PT Kelly Lake Sewer P Tax 18, , , PT Chilton Sub Sewer P Tax 21, , , PT Friesen Sewer P Tax 7, , , S Area B - Solid Waste IMP 2,122, ,122, ,122, S Area C - Solid Waste IMP 487, , , S Area D - Solid Waste IMP 1,085, ,085, ,085, S Area E - Solid Waste IMP 814, , , S Area E - Solid Waste IMP 10, , , S South Peace Multiplex IMP 841, , , S DC/PC Rural Fire L & I 374, , , S Chet Leisure Centre IMP 761, , , S Chet Rec Complex IMP 414, , , S Chet Rural Fire IMP 59, , , S Chet Scramble T.V. IMP 81, , , S Moberly Lake Fire N L & I 46, , , S Moberly Lake Fire S L & I 22, , , S N Taylor Rural Fire IMP 120, , , S S Taylor Rural Fire IMP 45, , , S F S J Fire Prot. IMP 817, , , S North Pine T.V. IMP 1, , , S North Peace Pool B IMP 1,805, ,805, ,805, S North Peace Pool C IMP 473, , , S Buick Creek Arena IMP 313, , , S Charlie Lk. Fire L & I 845, , , S Kelly Lake Comm Ctr IMP 87, , , S Tomslake Fire L & I 105, , , S Clearview Gym L & I 259, , , SA Clearview Art.Ice IMP 151, , , TOTAL 26,588, ,349, ,096, , ,588, ,446, ,588, ,566.22

143 143 PEACE RIVER REGIONAL DISTRICT For 3rd Reading and Adoption - March 26, REQUISITION Comparison to 2014 Requisition Change Includes Prior Year Adjustments TOTALS 2014 Difference Percent M Tumbler Ridge 477, ,490 27, % M Dawson Creek 1,829,106 1,670, , % M Hudson's Hope 187, ,819 9, % M Fort St. John 2,898,630 2,339, , % M Taylor 191, ,479 13, % M Pouce Coupe 81,436 75,781 5, % M Chetwynd 1,422,989 1,317, , % Total Municipalities 7,088,926 6,209, , % EA Area B 2,398,325 1,889, , % EA Area C 721, ,890 84, % EA Area D 1,123, , , % EA Area E - Jurisdiction 759 1,031, ,419 EA Area E - Jurisdiction ,952 10, , % Total Electoral Areas 5,288,307 4,248,896 1,039, % SA Specified Areas (SA) 151, , % DA Defined Areas (DA) 1,919,803 1,929,412-9, % S Service Areas (S) 11,998,299 11,284, , % LC PT Local Communities (LC) Parcel & Frontage Tax (PT) 141, ,470 16, % Total Specified, Defined & Service Areas, Local Communities and Parcel & Frontage Tax 14,210,874 13,490, , % TOTAL REQUISITION 26,588,107 23,949,654 2,638, % 14,000,000 Total Tax Requisition 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0