2014 Gas Tax Annual Expenditure Report January 1, December 31, 2014
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1 2014 Gas Tax Annual Expenditure Report January 1, December 31, 2014
2 UBCM January 1, 2014 to December 31, 2014 Cumulative Date of Signing Opening Balance of Unspent Funding 325,401, ,401, Received from Canada 253,276, ,276, Interest Earned 3,855, ,855, Administrative Cost 697, , Transferred to Eligible Recipients 159,637, ,637, Closing Balance of Unspent Funds 422,199, ,199, ULTIMATE RECIPIENTS IN AGGREGATE January 1, 2014 to December 31, 2014 Cumulative Date of Signing Opening Balance of Unspent Funding 516,433,798.81* 516,433,798.81* Received from UBCM 159,637, ,637, Interest Earned 7,903, ,903, Spent on Eligible Projects 167,708, ,708, Spent on Administration Costs 152, , Closing Balance of Unspent Funding 516,113, ,113,739.86
3 Administrative Agreement on the Federal Gas Tax Fund in British Columbia Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities UNION OF BRITISH COLUMBIA MUNICIPALITIES
4 ABCD KPMG LLP Chartered Accountants PO Box 10426, 777 Dunsmuir Street Vancouver BC V7Y 1K3 Telephone (604) Telefax (604) Internet INDEPENDENT AUDITORS REPORT To the Presidents Committee of the Union of British Columbia Municipalities We have audited the accompanying schedule of receipts and disbursements as set out in the Annual Expenditure Report Receipts and Disbursements of the Union of British Columbia Municipalities for the year ended December 31, 2014 and notes, comprising a summary of significant accounting policies and other explanatory information (together the Annual Expenditure Report ). The Annual Expenditure Report has been prepared by management in accordance with the financial reporting provisions in Section 8 of Annex B and Section 1 of Schedule D of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. Management s Responsibility for the Annual Expenditure Report Management is responsible for the preparation of the Annual Expenditure Report in accordance with the financial reporting provisions in Section 8 of Annex B and Section 1 of Schedule D of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development; this includes determining that the basis of accounting is an acceptable basis for the preparation of the Annual Expenditure Report in the circumstances, and for such internal control as management determines is necessary to enable the preparation of the Annual Expenditure Report that is free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on this Annual Expenditure Report based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Annual Expenditure Report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Annual Expenditure Report. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the Annual Expenditure Report, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity's preparation of the Annual Expenditure Report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the Annual Expenditure Report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. KPMG Canada provides services to KPMG LLP.
5 Opinion In our opinion, the Annual Expenditure Report Receipts and Disbursements of the Union of British Columbia Municipalities for the year ended December 31, 2014 is prepared, in all material respects, in accordance with the basis of accounting described in Note 2 to the Annual Expenditure Report. Basis of Accounting Without modifying our opinion, we draw attention to Note 2 to the Annual Expenditure Report, which describes the basis of accounting. The Annual Expenditure Report is prepared to assist in meeting the requirements of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. As a result, the Annual Expenditure Report may not be suitable for another purpose. Restriction on Use Our report is intended solely for the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development and should not be used by parties other than the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. Chartered Professional Accountants September 29, 2015 Vancouver, Canada 3
6 Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities Expressed in thousands of dollars Cumulative from September 19, 2005 to December 31, 2013 For the period from January 1, 2014 to December 31, 2014 Cumulative from September 19, 2005 to December 31, 2014 Opening Balance of Unspent Funds $ - $ 325,401 $ - Received from Canada 1,638, ,277 1,891,664 Investment Income 15,595 3,856 19,451 Sub-Total (total available for transfer and spending) 1,653, ,534 1,911,115 Transferred to Eligible Recipients 1,323, ,638 1,483,380 Spent on Administration Costs 4, ,536 Sub-Total (total transfer and spending) 1,328, ,335 1,488,916 Closing Balance of Unspent Funds $ 325,401 $ 422,199 $ 422,199 See accompanying notes to the Annual Expenditure Report Receipts and Disbursements of the Union of British Columbia Municipalities. 1
7 Notes to the Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities 1. Background: On September 19, 2005, the Union of British Columbia Municipalities (the UBCM ), the Government of Canada ( Canada ) and the Province of British Columbia (the Province ) entered into the Agreement on the Transfer of Federal Gas Tax Revenues under the New Deal for Cities and Communities (the First Agreement ). The First Agreement was focused on achieving three environmental sustainability outcomes: reduced greenhouse gas emissions, cleaner water and cleaner air with reliable and predictable funding. The First Agreement resulted in contributions of $635,599,000 to local governments and other eligible recipients in British Columbia from 2005/2006 to 2009/2010 through three delivery mechanisms: a Community Works Fund, a Strategic Priorities Fund and an Innovations Fund (collectively the Gas Tax Fund ). On March 17, 2008, the First Agreement was amended to provide additional contributions of $1,002,788,000 from 2011/2012 to 2013/2014. The First Agreement provided funding for local governments and other eligible recipients in British Columbia for a variety of capital and planning projects. Eligible project categories included: a) Public transit, b) Community energy systems, c) Solid waste management, d) Water and wastewater; and e) Capacity building. Effective April 1, 2014, the UBCM, Canada and the Province entered into the Administrative Agreement on the Federal Gas Tax Fund in British Columbia (the Agreement ). The First Agreement was terminated as of April 1, 2014, and the Gas Tax Fund was transitioned from the First Agreement to the Agreement. The Agreement builds on the First Agreement, and is focused on helping communities build and revitalize public infrastructure that supports national objectives of productivity and economic growth, a clean environment and strong cities and communities. The Agreement is effective until March 31, UBCM administered the funding under both the First Agreement and the Agreement, and was responsible for reporting to Canada and the Province on the use of funding and outcomes achieved in accordance with the terms of the First Agreement and the Agreement. 2
8 Notes to the Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities (continued) 1. Background (continued): Under the Agreement, the Gas Tax Fund continues to provide funding for local governments and other eligible recipients in British Columbia for a variety of capital and planning projects. In addition to the eligible project categories under the First Agreement, the Agreement includes the following new eligible project categories: a) Local roads and bridges, b) Highways, c) Short-sea shipping, d) Short-line rail, e) Regional and local airports f) Broadband connectivity, g) Drinking water, h) Brownfield redevelopment, i) Sport infrastructure, j) Recreational infrastructure, k) Cultural infrastructure, l) Tourism infrastructure; and m) Disaster mitigation. 3
9 Notes to the Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities (continued) 2. Basis of accounting: The Annual Expenditure Report - Receipts and Disbursements of the Union of British Columbia Municipalities (the Annual Expenditure Report ) has been prepared in accordance with the following recognition and measurement principles: amount received from Canada and amount transferred to eligible recipients are recognized and measured on a cash basis of accounting; and investment income and amount spent on administration costs are recognized and measured on an accrual basis of accounting. The Annual Expenditure Report is not prepared in accordance with the presentation principles or the presentation of all the financial statements and related note disclosures required for a complete set of financial statements. The Annual Expenditure Report is prepared to assist in meeting the requirements of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. As a result, the Annual Expenditure Report may not be suitable for another purpose. 4
10 Administrative Agreement on the Federal Gas Tax Fund in British Columbia Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients UNION OF BRITISH COLUMBIA MUNICIPALITIES
11 ABCD KPMG LLP Chartered Accountants PO Box 10426, 777 Dunsmuir Street Vancouver BC V7Y 1K3 Telephone (604) Telefax (604) Internet INDEPENDENT AUDITORS REPORT To the Presidents Committee of the Union of British Columbia Municipalities We have audited the accompanying schedule of receipts and disbursements as set out in the Annual Expenditure Report Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities for the year ended December 31, 2014 and notes, comprising a summary of significant accounting policies and other explanatory information (together the Annual Expenditure Report ). The Annual Expenditure Report has been prepared by management in accordance with the financial reporting provisions in Section 8 of Annex B and Section 1 of Schedule D of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. Management s Responsibility for the Annual Expenditure Report Management is responsible for the preparation of the Annual Expenditure Report in accordance with the financial reporting provisions in Section 8 of Annex B and Section 1 of Schedule D of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development; this includes determining that the basis of accounting is an acceptable basis for the preparation of the Annual Expenditure Report in the circumstances, and for such internal control as management determines is necessary to enable the preparation of the Annual Expenditure Report that is free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on this Annual Expenditure Report based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Annual Expenditure Report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Annual Expenditure Report. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the Annual Expenditure Report, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity's preparation of the Annual Expenditure Report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the Annual Expenditure Report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. KPMG Canada provides services to KPMG LLP.
12 Opinion In our opinion, the Annual Expenditure Report Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities for the year ended December 31, 2014 is prepared, in all material respects, in accordance with the basis of accounting described in Note 2 to the Annual Expenditure Report. Basis of Accounting Without modifying our opinion, we draw attention to Note 2 to the Annual Expenditure Report, which describes the basis of accounting. The Annual Expenditure Report is prepared to assist in meeting the requirements of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. As a result, the Annual Expenditure Report may not be suitable for another purpose. Restriction on Use Our report is intended solely for the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development and should not be used by parties other than the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. Chartered Professional Accountants September 29, 2015 Vancouver, Canada
13 Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities Expressed in thousands of dollars Cumulative from March 31, 2006 to December 31, 2013 For the period from January 1, 2014 to December 31, 2014 Cumulative from March 31, 2006 to December 31, 2014 Opening Balance of Unspent Funds $ - $ 514,668 $ - Received from the Union of British Columbia Municipalities 1,323, ,638 1,483,380 Investment Income 32,807 7,904 40,711 Sub-Total (total available for spending) 1,356, ,210 1,524,091 Spent on Eligible Projects 840, ,943 1,006,199 Spent on Administration Costs 1, ,778 Sub-Total (total spending) 841, ,096 1,007,977 Closing Balance of Unspent Funds (note 5) $ 514,668 $ 516,114 $ 516,114 See accompanying notes to the Annual Expenditure Report Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities. 1
14 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities 1. Background: On September 19, 2005, the Union of British Columbia Municipalities (the UBCM ), the Government of Canada ( Canada ) and the Province of British Columbia (the Province ) entered into the Agreement on the Transfer of Federal Gas Tax Revenues under the New Deal for Cities and Communities (the First Agreement ). The First Agreement was focused on achieving three environmental sustainability outcomes: reduced greenhouse gas emissions, cleaner water and cleaner air with reliable and predictable funding. The First Agreement resulted in contributions of $635,599,000 to local governments and other eligible recipients in British Columbia from 2005/2006 to 2009/2010 through three delivery mechanisms: a Community Works Fund, a Strategic Priorities Fund and an Innovations Fund (collectively the Gas Tax Fund ). On March 17, 2008, the First Agreement was amended to provide additional contributions of $1,002,788,000 from 2011/2012 to 2013/2014. The First Agreement provided funding for local governments and other eligible recipients in British Columbia for a variety of capital and planning projects. Eligible project categories included: a) Public transit, b) Community energy systems, c) Solid waste management, d) Water and wastewater; and e) Capacity building. Effective April 1, 2014, the UBCM, Canada and the Province entered into the Administrative Agreement on the Federal Gas Tax Fund in British Columbia (the Agreement ). The First Agreement was terminated as of April 1, 2014, and the Gas Tax Fund was transitioned from the First Agreement to the Agreement. The Agreement builds on the First Agreement, and is focused on helping communities build and revitalize public infrastructure that supports national objectives of productivity and economic growth, a clean environment and strong cities and communities. The Agreement is effective until March 31, UBCM administered the funding under both the First Agreement and the Agreement, and was responsible for reporting to Canada and the Province on the use of funding and outcomes achieved in accordance with the terms of the First Agreement and the Agreement. 2
15 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (continued) 1. Background (continued): Under the Agreement, the Gas Tax Fund continues to provide funding for local governments and other eligible recipients in British Columbia for a variety of capital and planning projects. In addition to the eligible project categories under the First Agreement, the Agreement includes the following new eligible project categories: a) Local roads and bridges, b) Highways, c) Short-sea shipping, d) Short-line rail, e) Regional and local airports f) Broadband connectivity, g) Drinking water, h) Brownfield redevelopment, i) Sport infrastructure, j) Recreational infrastructure, k) Cultural infrastructure, l) Tourism infrastructure; and m) Disaster mitigation. 3
16 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (continued) 2. Basis of accounting: The Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (the Annual Expenditure Report ) has been prepared in accordance with the following recognition and measurement principles: - amount received from the UBCM are recognized and measured on a cash basis of accounting; and - investment income, amount spent on eligible projects, and amount spent on administration costs are based on amounts reported by eligible recipients and are recognized and measured on an accrual basis of accounting. The Annual Expenditure Report is not prepared in accordance with the presentation principles or the presentation of all the financial statements and related note disclosures required for a complete set of financial statements. The Annual Expenditure Report is prepared to assist in meeting the requirements of the Administrative Agreement on the Federal Gas Tax Fund in British Columbia effective April 1, 2014 between the Union of British Columbia Municipalities, Her Majesty the Queen in Right of Canada, as represented by the President of the Queen s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs, and Her Majesty the Queen in Right of the Province of British Columbia, as represented by the Minister of Community, Sport and Cultural Development. As a result, the Annual Expenditure Report may not be suitable for another purpose. 4
17 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (continued) The following terms in notes 3 and 4 have been defined in the Agreement. 3. Eligible expenditures: a) Project costs: Eligible Expenditures of Ultimate Recipients will be limited to the following: i) the expenditures associated with acquiring, planning, designing, constructing or renovating a tangible capital asset, as defined by Generally Accepted Accounting Principles (GAAP), and any related debt financing charges specifically identified with that asset; ii) for capacity building category only, the expenditures relating to strengthening the ability of Local Governments to improve local and regional planning including capital investment plans, integrated community sustainability plans, life-cycle cost assessments, and Asset Management Plans. The expenditures could include developing and implementing: a. studies, strategies, or systems related to asset management, which may include software acquisition and implementation; b. training directly related to asset management planning; and c. long-term infrastructure plans. iii) the expenditures directly associated with joint communication activities and with federal project signage for GTF-funded projects. b) Employee and equipment costs: The incremental costs of the Ultimate Recipient s employees or leasing or leasing of equipment may be included as Eligible Expenditures under the following conditions: i) the Ultimate Recipient is able to demonstrate that it is not economically feasible to tender a contract; ii) the employee or equipment is engaged directly in respect of the work that would have been the subject of the contract; and iii) the arrangement is approved in advance and in writing by the UBCM. c) Administration expenses: Administration expenses of UBCM related to program delivery and implementation of the Agreement. 5
18 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (continued) 4. Ineligible expenditures: The following are deemed Ineligible Expenditures: a) project expenditures incurred before April 1, 2005; b) project expenditures incurred before April 1, 2014 for the following investment categories: i) highways; ii) regional and local airports; iii) short-line rail; iv) short-sea shipping; v) disaster mitigation; vi) broadband connectivity; vii) brownfield redevelopment; viii) cultural infrastructure; ix) tourism infrastructure; x) sport infrastructure; and xi) recreational infrastructure. c) the cost of leasing of equipment by the Ultimate Recipient, any overhead costs, including salaries and other employment benefits of any employees of the Ultimate Recipient, its direct or indirect operating or administrative costs of Ultimate Recipients, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with Eligible Expenditures; d) taxes for which the Ultimate Recipient is eligible for a tax rebate and all other costs eligible for rebates; e) purchase of land or any interest therein; and related costs; f) legal fees; and g) routine repair and maintenance costs. 6
19 Notes to the Annual Expenditure Report - Receipts and Disbursements of Eligible Recipients of the Union of British Columbia Municipalities (continued) 5. Closing balance of unspent funds: Included in the Closing Balance of Unspent Funds as at December 31, 2014 is $4,795,000 ( $4,741,000) of cumulative disbursements made by Eligible Recipients in excess of the Gas Tax Funds received by them as at December 31, These disbursements are expected to be funded through future Gas Tax Funding receipts. 7
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