KITIMAT STIKINE REGIONAL HOSPITAL DISTRICT AGENDA

Transcription

1 Meeting of the Kitimat Stikine Regional Hospital District to be held in conjunction with the Regional District of Kitimat Stikine Board Meeting, April 22, 2016, to commence at 7:00 PM. KITIMAT STIKINE REGIONAL HOSPITAL DISTRICT AGENDA Page DELEGATIONS & GUESTS: PETITIONS & QUESTIONS: MINUTES: 1. Minutes of the March 18, 2016 meeting of the Kitimat-Stikine Regional Hospital District. 2-3 Errors & Omissions: ADOPTION OF MINUTES: BUSINESS ARISING OUT OF MINUTES: CORRESPONDENCE: 1. Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., dated April 22, 2016, regarding Kitimat Stikine Regional Hospital District 2015 Audit and Financial Statements REPORTS: IN CAMERA: NEW BUSINESS: 1. Other: ADJOURNMENT: INFORMATION ONLY:

2 Minutes of the Kitimat-Stikine Regional Hospital District meeting held Friday, March 18, 2016, in the Regional District of Kitimat-Stikine Board Room, Suite 300, 4545 Lazelle Avenue, Terrace, B.C., commencing at 7:02 p.m. Members Present: Chair Tyers Presided. AGENDA ITEM C. 1. Director Harry Nyce Director Linda Pierre Director Jessica McCallum-Miller Director Dave Brocklebank Director Ted Ramsey Director Tina Etzerza Director Mary Murphy Director Alice Maitland Director Gail Lowry Director Galina Durant Director James Cordeiro Electoral Area A Electoral Area B Electoral Area C Electoral Area D Electoral Area E Electoral Area F District of Kitimat Village of Hazelton District of New Hazelton District of Stewart City of Terrace Staff Present: Bob Marcellin Verna Wickie Andrew Webber Roger Tooms Renee Lukasser Ted Pellegrino Margaret Kujat Yvonne Koerner Murray Daly Administrator Treasurer Manager, Development Services Manager, Works and Services Recording Secretary Senior Planner Environmental Services Coordinator Deputy Treasurer Solid Waste Services Coordinator MINUTES: Presented were the minutes of the April 24, 2015 meeting of the Kitimat-Stikine Regional Hospital District. Errors & Omissions: None ADOPTION: H MOVED by Director Murphy/Director Nyce that the Minutes of the April 24, 2015 meeting of the Kitimat-Stikine Regional Hospital District be adopted as presented. Minutes of the March 18, 2016 meeting of the Kitimat-Stikine... Page 2 of 10

3 AGENDA ITEM C. 1. BYLAWS: Bylaw No. 108 Introduced and presented for three readings and adoption was the Kitimat-Stikine Regional Hospital District Annual Budget Bylaw No. 108, H MOVED by Director Durant/Director Nyce that the Kitimat-Stikine Regional Hospital District Annual Budget Bylaw No. 108, 2016, be introduced and read for a first and second time by title only and passed in its first and second readings. H MOVED by Director Maitland/Director Ramsey that the Kitimat-Stikine Regional Hospital District Annual Budget Bylaw No. 108, 2016, be read for a third time by title only and passed in its third reading. H MOVED by Director Cordeiro/Director Nyce that the Kitimat-Stikine Regional Hospital District Annual Budget Bylaw No. 108, 2016, be adopted. NEXT MEETING DATE: H MOVED by Director Cordeiro/Director Nyce that the next meeting be held, Friday, April 22, 2016, commencing at 7:00 p.m. at the Regional District of Kitimat-Stikine Board Room. ADJOURNMENT: H MOVED by Director Bidgood/Director Maitland that the meeting be adjourned. The meeting adjourned at 7:05 p.m. DULY APPROVED: CERTIFIED CORRECT: Chair Administrator Minutes of the March 18, 2016 meeting of the Kitimat-Stikine... Page 3 of 10

4 CARLYLE SHEPHERD & CO. 111 CHARTERED PROFESSIONAL ACCOUNTANTS V 8 AGENDA ITEM F. 1. SECOND FLOOR 4544 LAKELSE AVENUE TERRACE BC VBG 1PB TELEPHONE FACSIMILE April 22, 2016 Board of Directors Regional District of Kitimat-Stikine Lazelle Avenue Terrace, BC V8G 4E1 Dear Directors: Re: 2015 Audit We have completed the audit of the financial statements of the Regional District and the Regional Hospital District. The internal controls of the Regional District are strong and there are no issues as a result of our audit that need to be reported to the Board_ We thank Verna and the staff for their continued capable and courteous assistance_ Yours truly CARLYLE SHEPHERD & CO_ Ernie Dusdal, CPA, CMA ED/pf Encl. COQUITLAM KITIMAT PRINCE RUPERT SMITHERS TERRACE Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 4 of 10

5 CARLYLE SHEPHERD & CO. J!ls CHARTERED PROFESSIONAL ACCOUNTANTS -c INDEPENDENT AUDITOR'S REPORT To the Directors Kitimat-Stikine Regional Hospital AGENDA ITEM F. 1. SECOND F L 0 0 R 4544 LAKELSE AVENUE TERRACE BC VBG 1PB TELEPHONE FACSIMILE Report on the Financial Statements We have audited the accompanying statement of financial position of the Kitimat-Stikine Regional Hospital District as at December 31, 2015 and the statement of financial activities for the year then ended and a summary of significant accounting policies. Management Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal controls as management determines are necessary to enable the preparation of financial statements that are free of material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted the audit in accordance with Canadian generally accepted auditing standards. These standards require that we comply with ethical requirements and plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures depend on the auditor's judgment, including the assessment of the risks of material misstatement, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate for the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, these financial statements present fairly, in all material respects, the financial position of the Regional Hospital District as at December 31, 2015 and the results of its operations for the year then ended in accordance with Canadian public sector accounting standards. Terrace, BC April 22, 2016 COQUITLAM KITIMAT PRINCE RUPERT SMITHERS TERRACE Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 5 of 10

6 AGENDA ITEM F. 1. J(ITIMAT -STIKINE REGIONAL HOSPITAL DISTRICT FINANCIAL STATEMENTS DECEMBER 31, 2015 Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 6 of 10

7 AGENDA ITEM F. 1. KITIMA T -STIKINE REGIONAL IIOSPITAL DISTRICT FINANCIAL STATEMENTS DECEMBER 31, 2015 INDEPENDENT AUDITOR'S REPORT STATEMENT A STATEMENT OF FINANCIAL POSITION B STATEMENT OF FINANCIAL ACTIVITIES NOTES Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 7 of 10

8 AGENDA ITEM F. 1. KITIMAT-STIKINE REGIONAL HOSPITAL DISTRICT STATEMENT A STATEMENT OF FINANCIAL POSITION DECEMBER 31 FINANCIAL ASSETS CASH 2015 $ 49, $ 49,189 HOSPITAL DISTRICT POSITION SURPLUS 49,158 49,189 APPROVED BY THE BOARD Chair Treasurer Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 8 of 10

9 AGENDA ITEM F. 1. KITIMAT-STIKINE REGIONAL HOSPITAL DISTRICT STATEMENT B STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED DECEMBER 31 Unaudited Audited Audited Budget Actual Actual $ $ $ REVENUE Tax Hequisitiqn $ $ $ MFA Debenture Refund $ $ $ 98,338 Sundry $ 49,188 $ $ $ 49,188 $ $ 98,338 EXPENDITURE Debenture Debt Interest $ $ $ 17,444 Principal $ $ $ 13,300 Administration $ $ $ 3,789 Refund to tax payers $ 49,188 $ $ 300,000 Contingency $ $ $ Service charges/interest $ $ 31 $ 22 $ 49,188 $ 31 $ 334,555 NET CHANGE IN FINANCIAL ACTIVITIES $ $ (31) $ (236,217) OPENING POSITION $ 49,189 $ 49,189 $ 285,406 CLOSING POSITION $ 49,189 $ 49,158 $ 49,189 Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 9 of 10

10 KITIMAT-STIKINE REGIONAL HOSPITAL DISTRICT NOTES DECEMBER 31, 2015 AGENDA ITEM F. 1. _1) SIGNIFICANT ACCOUNTING POLICIES The Regional Hospital District has adopted the reporting format recommended by the Pu.blic Sector Accounting Board. A statement of cash flows has not been provided as management has deemed it is n ot useful for its purposes. 2) OPERATIONS The Ministry of Health stipulated that effective December 31, 1995 the Regional Hospital District is not to undertake new projects and will cease once long term debt is repaid. Debt was repaid in The Regional Hospital District will be closed out in Letter from Ernie Dusdal, CMA, Carlyle Shepherd & Co., date... Page 10 of 10