REPORT Report Date: January 3, 2020 Contact: Michael Walia Contact No.: 604.873.7828 RTS No.: 013439 VanRIMS No.: 08-2000-20 Meeting Date: March 10, 2020 Submit comments to Council TO: Vancouver City Council FROM: Director of Finance SUBJECT: 2019 Statement of Financial Information RECOMMENDATION A. THAT Council approve the 2019 Statement of Financial Information for filing with the Ministry of Community, Sport, and Cultural Development pursuant to the Financial Information Act. B. THAT Council receive for information the portion of the 2019 Statement of Financial Information which represents the report of the City’s auditors on the 2019 financial statements of the City pursuant to Section 231 of the Vancouver Charter, which includes un-audited Task Force for Climate-Related Financial Disclosures (TCFD) and Supplementary Financial Information. C. THAT Council receive for consideration the portion of the 2019 Statement of Financial Information as it pertains to the remuneration and expenses of Council members pursuant to Section 196A of the Vancouver Charter. REPORT SUMMARY The Financial Information Act (FIA) requires municipalities to prepare a Statement of Financial Information (SOFI) to be filed with the Ministry of Community, Sport and Cultural Development. The detailed requirements for a SOFI are set out in the Financial Information Regulation (“FIR”) enacted pursuant to the FIA and include: (a) (b) (c) (d) A Statement of Assets and Liabilities; An Operational Statement; A Schedule of Debts; A Schedule of Guarantee and Indemnity Agreements; 2019 Statement of Financial Information – RTS 013435 2 (e) A Schedule showing Remuneration and Expenses paid to or on behalf of each employee; and (f) A Schedule showing the payments for each supplier of goods and services. The 2019 SOFI has been prepared in accordance with the FIR and has been approved by the Director of Finance as required by the FIR. Section 231 requires the City’s external auditors to report on the financial statements to Council by April 30 of the following year. Section 196A of the Vancouver Charter requires: 1. At least once a year, Council must have prepared a report separately listing for each Council member by name: i. The total amount of remuneration paid to the Council member ii. The total amount of expense payments made under section 196 2. The report must be considered by Council at a Council meeting that is open to the public and a copy of the report must be made available for public inspection at City Hall during its regular office hours from the date when it is considered by Council until one year after that date. COUNCIL AUTHORITY/PREVIOUS DECISIONS There is no applicable Council Authority or previous decisions relevant to this report. CITY MANAGER'S/GENERAL MANAGER'S COMMENTS The Director of Finance recommends approval of the report. REPORT Background/Context The 2019 SOFI contains the audited Annual Consolidated Financial Statements (and un-audited Task Force for Climate-Related Financial Disclosures (TCFD) and Supplementary Financial Information) including the Independent Auditors Report and the following schedules: • • • • • • Schedules of Debts and Guarantee and Indemnity Agreements Schedule of Payments to Suppliers of Goods and Services – list of suppliers with payments over $25,000 Schedule of Grant Payments Schedule of Remuneration and Expenses – list of employees earning over $75,000 Remuneration and expenses paid to Council and Board members Summary of Severance Agreements for employees excluded from coverage under collective agreements 2019 Statement of Financial Information – RTS 013435 3 It should be noted that the list of payments to suppliers reported in SOFI includes some items that do not go through the traditional competitive procurement processes at the City, and are not reported in the City’s annual procurement report. These types of payments include items such as real estate acquisitions and the purchase of water from Metro Vancouver. CONCLUSION The SOFI has been prepared in accordance with the FIA and the Annual Consolidated Financial Statements have been prepared in accordance with the Public Sector Accounting Board standards. The SOFI incorporates the Independent Auditors Report and includes a statement on the remuneration and expenses of Council members. Accordingly, the approval of the SOFI is recommended by the Director of Finance and such approval and receipt for information and consideration by Council will satisfy the City’s legal obligations with respect to its financial reporting requirements for 2019 under the Vancouver Charter and the FIA. ***** Page 1 of 118 CITY OF VANCOUVER INCLUDING BOARDS AND COMMISSIONS BRITISH COLUMBIA STATEMENT OF FINANCIAL INFORMATION DECEMBER 31, 2019  FINANCIAL STATEMENTS  SCHEDULE OF DEBTS  SCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS  SCHEDULE OF REMUNERATION AND EXPENSES  SCHEDULE OF SUPPLIERS FOR GOODS AND SERVICES Published pursuant to the Financial Information Regulations under the Financial Information Act of British Columbia Page20f118 Page 3 of 118 CITY OF VANCOUVER STATEMENT OF FINANCIAL INFORMATION APPROVAL The undersigned, as authorized by the Financial Information Regulation, Schedule 1, subsection 9(2), approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act. Julia Aspinall Director of Financial Services Deputy Director of Finance February 28, 2020 Page 4 of 118 CITY OF VANCOUVER DIRECTOR OF FINANCE REPORT The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with Canadian generally accepted accounting principles, and the integrity and objectivity of these statements are management’s responsibility. Management is also responsible for all the statements and schedules, and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements. Management is responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced. The City’s Internal Audit Division has the responsibility for assessing the internal control environment of the City and making observations and recommendations on the effectiveness of management systems and processes. The Internal Audit Division reports to the Internal Audit Management Team. The External Auditors, KPMG LLP, conduct an independent examination, in accordance with Canadian generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the City’s system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly. The External Auditors present their audit findings to the City’s Finance and Services Committee. On behalf of the City of Vancouver, Julia Aspinall Director of Financial Services Deputy Director of Finance February 28, 2020 Page 5 of 118 TABLE OF CONTENTS CONSOLIDATED FINANCIAL STATEMENTS ................................................................. TAB 1 SCHEDULES OF DEBTS AND GUARANTEE AND INDEMNITY AGREEMENTS .......... TAB 2 SCHEDULE OF REMUNERATION AND EXPENSES Mayor and Councillors ........................................................................................... 4 Vancouver Board of Parks and Recreation Commissioners .................................. 5 Vancouver Police Board Members ........................................................................ 6 Employees ............................................................................................................. 7 Severance Agreements .......................................................................................... 34 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES General ................................................................................................................... 35 Grants Business Improvement Associations .............................................................. 50 Cultural ........................................................................................................... 51 Community Services ...................................................................................... 54 Childcare ........................................................................................................ 56 Other ............................................................................................................... 57 Page60f118 CITY OF VANCOUVER BRITISH COLUMBIA CONSOLIDATED FINANCIAL STATEMENTS 2019 Page7of118 Page 8 of 118 TABLE OF CONTENTS · Mayor and Council ...................................................................................................................... 1 City of Vancouver Organizational Chart ...................................................................................... 2 Financial Statements Report of the Director of Finance ....................................................................................... 3 Auditors’ Report .................................................................................................................. 8 Consolidated Statement of Financial Position .................................................................... 11 Consolidated Statement of Operations ............................................................................... 12 Consolidated Statement of Change in Net Financial Assets .............................................. 13 Consolidated Statement of Cash Flows .............................................................................. 14 Notes to Consolidated Financial Statements ..................................................................... 15 Task Force for Climate-Related Financial Disclosures (TCFD) .................................................... 29 Supplementary Financial Information Five Year – Consolidated Statement of Financial Position .................................................. 42 Five Year – Consolidated Statement of Operations ............................................................ 43 Five Year – Reserves ........................................................................................................... 44 Revenue Fund – Schedule of Financial Activities ................................................................ 45 Revenue Fund – Fees and Recoveries ................................................................................ 46 Property Endowment Fund – Statement of Operations....................................................... 47 Five Year Statistical Review - Taxation ................................................................................ 48 Five Year Statistical Review - Debt ...................................................................................... 49 Outstanding Borrowing Authority and Schedule of General Debt....................................... 50 Future Principal and Interest Payments on Debt ................................................................. 51 Page 9 of 118 VANCOUVER CITY COUNCIL Vancouver City Council 2018 – 2022 City Council is made up of the Mayor and ten councillors who are elected at large for a four-year term. ANNUAL FINANCIAL REPORT 2019 1 Page 10 of 118 CITY OF VANCOUVER ORGANIZATIONAL CHART The City of Vancouver’s organizational structure supports the community. ANNUAL FINANCIAL REPORT 2019 2 Page 11 of 118 REPORT OF THE DIRECTOR OF FINANCE February 28, 2020 Mayor K. Stewart and Members of Council It is our pleasure to submit the Consolidated Financial Statements for the City of Vancouver for the year ended December 31, 2019. These financial statements include the financial position and results of operations of the City including its Boards and City controlled corporations. The preparation of the Consolidated Financial Statements is the responsibility of management and they have been prepared in accordance with Canadian Generally Accepted Accounting Principles as prescribed by the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. To assist in meeting its responsibility, management maintains accounting, budget and other internal controls to provide reasonable assurance that transactions are appropriately authorized and accurately recorded, and that assets are properly accounted for and safeguarded. The City’s financial statements consist of:     Consolidated Statement of Financial Position – summary of financial and non-financial assets, liabilities and accumulated surplus at year end. Consolidated Statement of Operations – summary of revenues, expenses and annual surplus for the year. Consolidated Statement of Change in Net Financial Assets – summary of changes in financial assets and liabilities. Consolidated Statement of Cash Flows – summary of the sources and uses of cash in the year. The Consolidated Financial Statements have been audited by the independent firm of KPMG LLP and their report precedes the financial statements. Consolidated Financial Position 2019 ($Millions) 2018 Change Financial assets Liabilities Net financial assets Non-financial assets $ 2,915.3 2,265.5 649.8 7,259.1 $ 2,670.0 2,173.1 496.9 7,111.2 $ 245.3 92.4 152.9 147.9 Accumulated Surplus $ 7,908.9 $ 7,608.1 $ 300.8 The City’s overall financial position improved by $300.8 million in 2019 with accumulated surplus totaling $7.9 billion (2018 - $7.6 billion). Accumulated surplus is comprised of investment in tangible capital assets of $6.2 billion (2018 - $6.0 billion), reserve balances set aside for specific purposes less obligations to be funded from future revenues of $1.6 billion (2018 - $1.5 billion) and fund balance of $147.6 million (2018 - $109.3 million). The City’s net financial position, calculated as financial assets less liabilities can result in either a net financial asset or a net financial liability. A net financial asset position is an indicator of the funds available for future expenditures and a net financial liability position is an indicator of future revenues required to pay for past transactions and events. The City’s net financial position improved by $152.9 million resulting in a net financial asset position of $649.8 million due to the City’s annual consolidated surplus (revenues exceeding expenses) of $300.8 million less changes non-financial assets of $147.9 million. The City’s non-financial assets increased in 2019 by $147.9 million, bringing the total to $7.3 billion. The increase is the net result of capital additions of physical assets in the year offset by disposals and amortization expense. ANNUAL FINANCIAL REPORT 2019 3 Page 12 of 118 REPORT OF THE DIRECTOR OF FINANCE Consolidated Results of Operations ($ Millions) 2019 Budget Revenues $ Expenses Annual surplus 1,843.8 2019 $ 1,730.3 $ 113.5 1,966.9 2018 $ 1,666.1 $ 300.8 1,978.9 1,587.2 $ 391.7 Year over Year Change Consolidated revenues of $2.0 billion decreased by $12.0 million over 2018 mainly due to:  a decrease of $124.1 million in developer contributions, offset by:  an increase of $40.1 million in property taxes  an increase of $22.3 million in utility fees  an increase of $19.7 million in cost recoveries, grants, and donations  and a remaining net increase of $30.0 million in investments income, rental, lease and other. Consolidated expenses of $1.7 billion increased by $78.9 million over 2018 mainly due to:  an increase of $59.5 million in contractual wage and other fringe costs and includes $15 million for Employer Health Tax, to be partially offset by discontinuance of MSP in 2020 and years onwards  an increase of $20.4 million in utility services due to landfill closure activity and higher Metro sewer and water rates and higher consumption volumes  offset by a net decrease of $1.0 million in other expenses. The City’s consolidated revenues exceeded expenses resulting in an annual surplus of $300.8 million (2018 $391.7 million). Budget Variance As disclosed in Note 14 to the consolidated financial statements, funding based budgets for all the City’s funds and controlled entities were adjusted for capital expenditures and amortization to align to the PSAB standard for financial reporting. The results relative to the adjusted PSAB budget are: Consolidated revenues of $2.0 billion were greater than budgeted revenues by $123.1 million primarily due to:  $39.4 million higher for vacancy tax which was not budgeted  $74.0 million higher than budgeted for cost recoveries, grants and donations due to $25.5 million from Metro Vancouver for landfill closure and non-closure costs, $11.0 million of Provincial childcare capital facility funding, $10.7 million of utility connection fees and $20.3 million in operating cost recoveries including $7.1 million from police special event services and Vancouver Police Foundation grant.  $21.3 million higher than budgeted investment income due to higher rates and cash balances  offset by $38.0 million lower than budgeted developer contributions for affordable housing. Consolidated expenses of $1.7 billion were $64.1 million lower than budget expenses primarily due to:  $65.3 million lower than budgeted community and cultural services due to $36.5 million in capital grants and community planning activity and $28.5 million in affordable housing  $35.9 million lower than budgeted for general government due to $11.0 million transferred to reserve for future capital and workspace costs deferred to 2020, $8.9 million of favourable settlements related to outstanding claims and $6.6 million of costs budgeted in general government with expenditure in other categories  offset by a net increase over budget of $25.9 million in utilities due to $16.0 million in landfill closure costs and $9.9 million in other utility capital maintenance  $8.2 million increase over budget for police protection. In total the City’s annual consolidated surplus of $300.8 million exceeded the budgeted annual surplus of $113.5 million by $187.3 million. The annual consolidated surplus was utilized for transfers to sinking fund and other reserves and capital asset expenditures. ANNUAL FINANCIAL REPORT 2019 4 Page 13 of 118 REPORT OF THE DIRECTOR OF FINANCE Tangible Capital Assets Consolidated capital additions totalled $348.4 million in 2019 and are comprised of the following: ($Millions) 2019 Land and improvements $61.7 Buildings and leasehold improvements 70.4 Vehicles and other equipment 34.8 Computer systems 24.9 Infrastructure Streets and structures 66.1 Water system 30.1 Sewer system 45.7 Assets under construction 14.7 $348.4 Land additions primarily include $15.2 million for park expansion, $3.4 million for social housing, and developer contributions of $31.1 million for roads. Vehicle and other equipment purchases were primarily engineering heavy equipment and police light vehicles. Building additions primarily include $21.5 million for Fire Hall #5, child care facilities of $10.7 million, and artist studios of $7.2 million. Debt In October 2019, the City issued an additional $100.0 million from its 2012 sinking fund 3.70% debenture due in 2052 resulting in a $24.1 million premium and an effective rate of 2.60%. During the year, the City repaid $126.4 million of debt resulting in a total outstanding debt of $1,081.1 million including $23.6 million in unamortized debt premium. At the end of 2019, the City has sinking fund debt reserves of $476.4 million for future repayments. ($Millions) Long term debt 2019 $ Less: Sinking fund reserves Net long term debt 1,081.1 2018 $ (476.4) $ 604.7 1,083.2 Change $ (494.2) $ 589.0 (2.1) 17.8 $ 15.7 As part of the 2019-2022 Capital Plan, the City had approved borrowing of up to $495.0 million; $300.0 million for the maintenance and replacement of existing and construction of new streets, parks and facilities infrastructure and $195.0 million for sewer and neighborhood energy capital expenditures. The overall outstanding borrowing authority at the end of 2019 was $170.5 million. ANNUAL FINANCIAL REPORT 2019 5 Page 14 of 118 REPORT OF THE DIRECTOR OF FINANCE Reserves Under legislative or Council authority, the City has established a number of specific purpose reserves in addition to the sinking fund debt repayment reserve. At the end of 2019, these specific purpose reserves totalled $1,284.6 million, up by a net amount $107.1 million over 2018. The City reserves are grouped into five main categories reflecting the purpose of the reserve, and highlights of the major changes in the year are as follows: Financial Stabilization – provides for mitigation of risks to the City’s financial stability and a buffer for impacts of unplanned events, unforeseen emergencies and short term relief from revenue fluctuations.   The General Revenue Stabilization Reserve provides for operating contingency funds for events such as inclement weather, catastrophic events, environmental hazards, extraordinary public safety situations, economic downturns and unforeseen changes in revenues. The balance of the reserve is $146.3 million. The Solid Waste Capital Reserve is being accumulated to fund closure and post-closure costs at the City’s landfill. The present liability is calculated based on the ratio of utilization to the total capacity of the landfill site and the discounted value of future estimated cash flows associated with closure and post-closure activities. At year end, the liability amounted to $63.0 million, with the remaining capacity of 4.8 million tonnes (18.5% of total capacity) to be utilized by 2036. During the year the reserve increased by $5.8 million to $70.7 million as a result of operating surplus, interest revenue and recoveries from Metro Vancouver of $24.2 million offset by expenditures of $18.4 million. Asset Management – provides for renewal, replacement and major maintenance of tangible capital assets.  The Plant and Equipment Reserves which fund the long term equipment replacement plan decreased by $3.8 million to $50.2 million. The reserves are primarily funded by internal equipment charges provided in the Operating and Capital Budgets and proceeds from equipment disposals in 2019 which amounted to $23.8 million. Expenditures in 2019 were $27.6 million of which $18.9 million related to purchase of fleet and equipment and $1.8 million related to the replacement of fleet management software, and $6 million related to funding of the North East False Creek project. Future Capital – provides for new capital asset additions to address City growth.  Community Amenity contributions from developers and interest totaled $60.9 million (2018 - $102.7 million). Transfers and expenditures of $40.6 million (2018 - $29.8 million) for capital projects brought the year end Community Amenities Reserve balance to $435.6 million. The Affordable Housing Reserve increased by a net amount of $39.1 million to $162.9 million.  Capital Facilities and Infrastructure Reserve hold funds for future streets and transit infrastructure and building projects. The reserve balance of $87.9 million increased by $12.6 million mainly due to total receipts of $19.2 million, comprised primarily of planned Revenue fund transfers of $15.0 million and Gas Tax receipts of $3.9 million less expenditures comprised mainly of a $6.6 million transfer out for funding the 2019 Capital Budget. The Parking Sites Reserve holds the net parking revenues from the City’s parkades and parking lots, managed and operated by Easy Park. Net parking revenues of $12.6 million were offset by capital expenditures of $9.8 million, which included construction of a new parkade for $4.4 million, parking site expenditures of $3.1 million, funding for public bike share program of $0.3 million, and a $2.0 million dividend to the revenue fund, resulting in an increase of $2.8 million bringing the balance of reserve to $44.8 million.  Special Revenue and Programs – holds funds received from external sources or designated for specific purposes.  The Insurance reserve provides for payment of claims against the City. In 2019, transfers to the reserve net of payments were $3.0 million leaving a balance of $28.4 million. Future Debt Repayment – for future debt repayments  A net transfer of $10.0 million to cover the Sinking Fund deficit left the Future Debt Repayment Reserve with a balance of $22.2 million. ANNUAL FINANCIAL REPORT 2019 6 Page 15 of 118 REPORT OF THE DIRECTOR OF FINANCE Climate-Related Financial Disclosures The City is continuing its commitment to support the voluntary recommendations of the Task Force for ClimateRelated Financial Disclosures (TCFD) by including climate-related financial disclosures in its annual financial report. This disclosure describes the City’s governance, strategy, risk, management and metrics and targets related to climate adaptation and will evolve as both the field of climate-risk disclosure and the City’s climate change planning and response matures. The disclosure can be found immediately following the audited financial statements. Summary The City’s financial position continued to improve in 2019. The City’s 2019 financial position remains strong and is reflected in recent credit ratings updates. In February 2020, S&P Global Ratings and in November 2019 Moody’s Investors Service reaffirmed the City’s credit rating of AAA and Aaa with stable outlooks, respectively. Both AAA and Aaa credit ratings reflects the agencies’ assessments of the City’s solid governance and experienced financial management team, consistent positive fiscal outcomes, high levels of liquidity, strong economy and budgetary performance, and strong debt affordability. Strong credit ratings provide the City with the opportunity to borrow at more favourable interest rates. Respectfully submitted, Patrice Impey, B.Sc. MBA General Manager, Finance, Risk & Supply Chain Management Chief Financial Officer Director of Finance ANNUAL FINANCIAL REPORT 2019 Gregory Krueger Associate Director of Financial Services 7 Page 16 of 118 INDEPENDENT AUDITORS' REPORT To the Mayor and Councilors of the City of Vancouver Report on the Audit of Financial Statements Opinion We have audited the consolidated financial statements of the City of Vancouver (the “City”), which comprise:  the consolidated statement of financial position as at December 31, 2019  the consolidated statement of operations for the year then ended  the consolidated statement of change in net financial assets for the year then ended  the consolidated statement of cash flows for the year then ended  and notes to the consolidated financial statements, including a summary of significant accounting policies (hereinafter referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the consolidated financial position of the City as at December 31, 2019, and its consolidated results of operations, its consolidated changes in net financial assets and its consolidated cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the “Auditors’ Responsibilities for the Audit of the Financial Statements” section of our auditors’ report. We are independent of the City in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Information Management is responsible for the other information. Other information comprises the information, other than the financial statements and the auditors’ report thereon, included in the 2019 Annual Financial Report. Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit and remain alert for indications that the other information appears to be materially misstated. We obtained the information, other than the financial statements and the auditors’ report thereon, included in the 2019 Annual Financial Report as at the date of this auditors’ report. ANNUAL FINANCIAL REPORT 2019 8 Page 17 of 118 If, based on the work we have performed on this other information, we conclude that there is a material misstatement of this other information, we are required to report that fact in the auditors’ report. We have nothing to report in this regard. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the City’s ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’s financial reporting process. Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit 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 City’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. ANNUAL FINANCIAL REPORT 2019 9 Page 18 of 118  Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the City’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the City to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.  Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.  Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group entity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. Report on Other Legal and Regulatory Requirements As required by the Vancouver Charter, we report that, in our opinion, the accounting policies applied in preparing and presenting financial statements in accordance with Canadian public sector accounting standards have been applied on a basis consistent with that of the preceding period. Chartered Professional Accountants Vancouver, Canada February 28, 2020 ANNUAL FINANCIAL REPORT 2019 10 Page 19 of 118 CITY OF VANCOUVER Consolidated Statement of Financial Position As at December 31 ($000s) 2019 2018 FINANCIAL ASSETS Cash and cash equivalents Temporary investments (Note 2) Accounts receivables (Note 3) Lease agreement receivable (Note 4) $ 385,645 2,262,090 265,411 2,161 2,915,307 $ 320,400 2,060,045 281,310 8,293 2,670,048 LIABILITIES Accounts payable and accrued liabilities (Note 5) Deferred liabilities (Note 6) Mortgages and loan agreement (Note 7) Debt (Note 8) Deferred revenue (Note 9) NET FINANCIAL ASSETS 424,001 164,979 15,229 1,081,103 580,228 2,265,540 378,175 164,272 21,625 1,083,202 525,820 2,173,094 649,767 496,954 24,306 7,234,799 7,259,105 24,539 7,086,656 7,111,195 NON-FINANCIAL ASSETS Inventory and prepaids Tangible capital assets (Note 10) ACCUMULATED SURPLUS (Note 11) $ 7,908,872 $ 7,608,149 Contractual rights, contingencies and commitments (Note 12) See accompanying Notes to Consolidated Financial Statements ANNUAL FINANCIAL REPORT 2019 11 Page 20 of 118 CITY OF VANCOUVER Consolidated Statement of Operations Years ended December 31 ($000s) 2019 Budget 2019 2018 (Note 14) REVENUES Property taxes, penalties and interest (Note 12 (e) and (g)) $ 831,522 $ 873,498 $ 833,414 Utility fees 302,042 299,411 277,143 Program fees 114,781 127,059 123,888 90,097 95,910 94,828 106,067 102,906 98,063 Cost recoveries, grants and donations 98,219 172,233 152,553 Revenue sharing Investment income 19,150 27,743 20,970 49,070 22,489 37,681 Rental, lease and other 62,677 77,989 66,813 Bylaw fines 20,837 22,152 22,352 170,652 132,695 256,763 (7,057) (7,094) 1,843,787 1,966,836 1,978,893 License and development fees Parking Developer contributions Loss on sale of tangible capital assets - EXPENSES Utilities 294,990 320,907 300,504 General government 213,966 178,088 175,712 Police protection 332,566 340,780 324,602 Fire protection 138,743 140,368 136,046 Engineering 226,587 226,529 212,454 71,277 67,614 59,805 Parks and recreation 215,762 222,470 206,028 Community and cultural services 176,214 110,860 116,947 60,145 58,497 55,105 1,730,250 1,666,113 1,587,203 113,537 300,723 391,690 7,608,149 7,608,149 7,216,459 Planning and development Library ANNUAL SURPLUS ACCUMULATED SURPLUS (Note 11) Beginning of year End of year $ 7,721,686 $ 7,908,872 $ 7,608,149 See accompanying Notes to Consolidated Financial Statements ANNUAL FINANCIAL REPORT 2019 12 Page 21 of 118 CITY OF VANCOUVER Consolidated Statement of Change in Net Financial Assets Years ended December 31 ($000s) 2019 Budget 2019 2018 (Note 14) Annual Surplus $ 113,537 $ 300,723 $ 391,690 Acquisition of tangible capital assets Contributed tangible capital assets (414,234) - (300,774) (47,602) (234,412) (111,658) Amortization of tangible capital assets Loss on sale of tangible capital assets Proceeds on sale of tangible capital assets 191,394 - 193,176 7,057 - 187,634 7,094 523 (222,840) (148,143) (150,819) 233 4,174 152,813 245,045 Change in inventory and prepaids - CHANGE IN NET FINANCIAL ASSETS (109,303) NET FINANCIAL ASSETS Beginning of year End of year 496,954 $ 387,651 496,954 $ 649,767 251,909 $ 496,954 See accompanying Notes to Consolidated Financial Statements ANNUAL FINANCIAL REPORT 2019 13 Page 22 of 118 CITY OF VANCOUVER Consolidated Statement of Cash Flows Years ended December 31 ($000s) 2019 2018 CASH PROVIDED BY (USED IN): Operating Transactions Annual surplus $ 300,723 $ 391,690 Items not involving cash Amortization 193,176 Amortization of debt premium 187,634 (217) Contributed tangible capital assets Loss on sale of tangible capital assets Recognition of deferred revenue - (47,602) (111,658) 7,057 7,094 (88,092) (65,068) 67,857 707 (76,298) (4,552) Change in non-cash items Other financial assets and liabilities Change in deferred liabilities Increase in inventory and prepaids 233 4,174 433,842 333,016 100,000 90,000 23,861 - Financing Transactions Debt issued Debt Premium Debt, mortgages and loan agreement repayments (132,139) (9,021) Deferred revenue receipts 142,500 114,839 134,222 195,818 (300,774) (234,412) Capital Transactions Acquisition of tangible capital assets Proceeds of sale of tangible capital assets - 523 (300,774) (233,889) (202,045) (159,239) (202,045) (159,239) 65,245 135,706 Investing Transactions Net purchase of temporary investments NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS Beginning of year End of year $ 320,400 385,645 $ 184,694 320,400 See accompanying Notes to Consolidated Financial Statements. ANNUAL FINANCIAL REPORT 2019 14 Page 23 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 The City of Vancouver (the “City”) was incorporated in 1886 and is governed by the Vancouver Charter, a private bill consented to by the Legislative Assembly of the Province of British Columbia. 1. SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The consolidated financial statements of the City have been prepared in accordance with Canadian public sector accounting standards. (b) Reporting Entity The consolidated financial statements reflect the assets, liabilities, revenues and expenses of the reporting entity. The reporting entity is comprised of all the organizations controlled by the City. Interfund and inter-corporate balances and transactions have been eliminated. The entities included are as follows: Hastings Institute Inc. Harbour Park Development Ltd. Parking Corporation of Vancouver (EasyPark) Vancouver Economic Commission Vancouver Civic Development Corporation City of Vancouver Public Housing Corporation Pacific National Exhibition (PNE) Vancouver Affordable Housing Agency The resources and operations of the City are accounted for in the following funds:      Capital Fund - Accounts for capital expenditures supporting civic infrastructure and holds all properties required for civic use and the related debt. Revenue Fund - Accounts for revenue and expenditures for the general operations of the City including sewer, solid waste, and water and neighbourhood energy utilities. Property Endowment Fund – Accounts for parkades and properties which are leased to third parties, being developed or held for resale or lease. Sinking Fund - Accounts for the accumulation of instalments generated from tax levies in accordance with the actuarial requirements for the retirement of sinking fund debt at maturity. Capital Financing Fund - Accounts for funds designated for the financing of capital works, for the acquisition of the City’s debentures and for funds set aside for the City's solid waste disposal program. (c) Revenues Revenues are accounted for in the period in which the transactions or events occurred that gave rise to the revenues. ANNUAL FINANCIAL REPORT 2019 15 Page 24 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 1. SIGNIFICANT ACCOUNTING POLICIES – Continued (d) Deferred Revenue (i) Development cost levies (DCL’s): The City collects development cost levies in accordance with Council approved by-laws to finance growth-related projects including parks, childcare facilities, replacement housing and engineering infrastructure. DCL’s must be spent on projects within defined area boundaries and are recognized as revenue as Council approved expenditures are incurred. (ii) Prepaid leases The City has land leases with terms ranging from 18 to 99 years, some of which have been prepaid. These amounts are recognized in revenue on a straight-line basis over the lease term. (iii) Capital Contributions and other Contributions for capital and other are recognized as the expenditures are incurred. (e) Cash, Cash Equivalents and Temporary Investments Cash and cash equivalents includes short-term investments with maturity dates within 90 days of acquisition. Temporary investments are comprised of money market instruments, term deposits, banker acceptances and corporate, federal and provincial bonds with maturity dates greater than 90 days after acquisition. Temporary investments are recorded at cost, adjusted for amortization of premiums or discounts. (f) Non-financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They may have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. (i) Tangible capital assets Tangible capital assets are recorded at cost which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value of the capital asset is amortized on a straight-line basis over their estimated useful lives as follows: Landfill and land improvements Buildings and building improvements Leasehold improvements Vehicles, equipment and furniture Computer systems Library books and materials Infrastructure Streets and structures Water system Sewer system Years 15 to 60 25 to 100 5 to 20 3 to 25 5-10 10 25 to 80 20 to 100 40 to 100 Annual amortization is charged commencing when the asset is acquired or available for use. Assets under construction are not amortized until the asset is available for productive use. The City does not capitalize interest associated with the acquisition or construction of a tangible capital asset. Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Works of art, artifacts, cultural and historic assets are not recorded as assets in the consolidated financial statements. (ii) Inventory and prepaids Inventory and prepaid expenses held for consumption are recorded at the lower of cost and replacement cost. ANNUAL FINANCIAL REPORT 2019 16 Page 25 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 1. SIGNIFICANT ACCOUNTING POLICIES – Continued (g) Pension Plan and Deferred Payroll Liabilities The City and its employees participate in the Municipal Pension Plan. The Municipal Pension Plan is a multi-employer contributory defined benefit pension plan. Payments in the year are expensed. Employees are entitled to earned benefits related to non-vesting accumulating sick leave, sick leave gratuity and full vacation entitlement at retirement. Employees may also defer current vacation entitlements. The cost of post-employment benefits is actuarially determined based on service provided, a best estimate of retirement ages and expected future salary and wage increases. The liability under these benefit plans is accrued based on projected benefits as the employees render service necessary to earn the future benefits. Certain employees are entitled to income continuation benefits under long term disability plans. The City recognizes a liability and expense for these post-employment benefits in the period when the event occurs that obligates the City to provide the benefit. (h) Landfill Closure and Post Closure Costs The Ministry of Environment establishes certain requirements in order for the City to obtain an Operating Certificate for its landfill site. Those obligations include closure and post-closure activities. The present value of the City’s estimated future liability for these expenditures is recognized as the landfill site’s capacity is used. This liability and annual expense is calculated based on the ratio of utilization to total capacity of the site. (i) Liabilities for Contaminated Sites The City recognizes a liability for remediation of a contaminated site when the site is no longer in productive use or an unexpected event resulting in contamination has occurred and the following criteria are satisfied: contamination exceeds an environmental standard, the City is either directly responsible or has accepted responsibility for remediation, it is expected future economic benefits will be given up and a reasonable estimate of the amount can be made. Future economic benefits are expected to be given up if the City has an external obligation to remediate a site or has commenced remediation on its own accord. (j) Use of Estimates Preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported consolidated amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates include assumptions used in estimating provisions for accrued liabilities, legal claims, assessment appeals, landfill liability and contaminated sites liabilities and in performing actuarial valuations of employee future benefits. The amounts recorded for tangible capital assets are based on management’s estimates of historical cost, useful lives and valuation for contributed assets. Actual results could differ from the estimates and adjustments, if any, will be reflected in the period of settlement or upon a change in the estimate. (k) Comparative Figures Certain comparative figures have been reclassified to conform with the presentation adopted in the current year. 2. TEMPORARY INVESTMENTS The market value of temporary investments as at December 31, 2019 are $2,266,139 (2018 - $2,058,902). ANNUAL FINANCIAL REPORT 2019 17 Page 26 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 3. ACCOUNTS RECEIVABLES 2019 Accrued interest Employee advances Local improvement receivables $ 15,054 1,015 2,243 $ 17,792 1,159 2,532 Property taxes receivables Rental and lease receivables 55,192 3,245 42,546 2,912 Trade and other receivables Utility receivables 154,601 34,061 182,537 31,832 $ 4. 2018 265,411 $ 281,310 LEASE AGREEMENT RECEIVABLE The City has executed a 25-year lease of the Library Square office building to the Federal Government which commenced April 30, 1995. Annual lease receipts partially offsets the mortgage principal and interest payments as described in note 7(a). 5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 2019 Payroll liabilities 2018 $ 75,409 Property tax advance deposits and receipts Other advance deposits and receipts Trade and other liabilities $ 6. $ 62,277 121,328 105,788 62,025 57,797 165,239 152,313 424,001 $ 378,175 DEFERRED LIABILITIES 2019 Deferred payroll costs (a) 2018 $ 91,747 Landfill closure and post-closure costs (b) $ 90,577 63,018 63,665 Contaminated sites 4,735 4,811 Accrued interest on long term debt 5,479 $ 164,979 5,219 $ 164,272 (a) Deferred Payroll Costs The City has accumulated $55.0 million (2018 - $55.0 million) in a reserve for the funding of deferred payroll liabilities (note 11(a)). An actuarial valuation was completed as at December 31, 2019 using the following valuation assumptions: 2019 Discount rate Inflation rate Rate of compensation increase Amortization period of actuarial gain in years ANNUAL FINANCIAL REPORT 2019 2018 3.36% 3.58% 2% 2% 2.58% to 4.63% 2.58% to 4.63% 11 11 18 Page 27 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 6. DEFERRED LIABILITIES - Continued (a) Deferred Payroll Costs - Continued 2019 Sick leave gratuity $ 2018 28,755 $ 27,494 Deferred vacation Non-vested accumulating sick leave Long term disability 10,144 19,095 17,695 10,074 18,330 16,621 Other post-employment benefits 21,159 96,848 (5,101) 20,383 92,902 (2,325) Unamortized actuarial gain $ 91,747 $ 90,577 8,199 $ 90,577 The continuity of the City’s deferred payroll costs is as follows: 2019 Beginning of the year Current service cost $ Interest cost Amortization of actuarial gain Actual benefits paid End of the year 2018 93,060 4,435 3,511 (733) (9,807) $ 91,747 3,457 (972) (9,403) $ 90,577 (b) Landfill Closure and Post-Closure Costs The City has accumulated $70.7 million (2018 - $64.9 million) in a Solid Waste Capital reserve for the funding of landfill liabilities (note 11(a)). The landfill liabilities reported are based on the following assumptions: 2019 Closure date Years of post-closure maintenance 2018 2036 2036 30 30 25.9 25.7 Future costs (million) $209.4 $218.7 Present value of future costs (million) $114.7 $116.5 Total capacity (million tonnes) Deposited to date (million tonnes) 21.1 20.5 Utilization of total capacity to date 81.5% 79.8% City’s share of liability 67.2% 68.5% Discount rate 3.36% 3.58% Inflation rate 2.00% 2.00% In accordance with an agreement between the City and the Greater Vancouver Sewerage and Drainage District, the City is responsible for its share of the overall liability for closure and post-closure costs based on tonnage deposited by parties to the agreement. 7. MORTGAGES AND LOAN AGREEMENT (a) Outstanding mortgages include:  $6.5 million (2018 - $12.3 million) on the Library Square Project is due on January 14, 2021. Interest at 9.677% per annum is compounded semi-annually with monthly repayments of principal and interest. The mortgage is secured by a first charge on the land and any proceeds from the sale of the land on which the office building is situated, the office building and any improvements to it including machinery, plant and equipment, and any proceeds on the lease of the office building. The interest paid in 2019 on the Library Square mortgage amounted to $0.9 million (2018 - $1.5 million). ANNUAL FINANCIAL REPORT 2019 19 Page 28 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 7. MORTGAGES AND LOAN AGREEMENT - Continued  $2.9 million (2018 - $3.3 million) in mortgages payable to Canada Mortgage and Housing Corporation for 2 non-market housing projects. Interest rates range from 2.1% to 3.4% with maturity dates from October 1, 2020 to June 1, 2023. The interest paid in 2019 was $0.1 million (2018 - $0.1 million). (b) The loan agreement is the revolving facility for the PNE with a Canadian chartered bank providing for borrowing of up to $24.9 million. The facility bears interest at the bank prime rate minus 0.25% and is due on demand. As at December 31, 2019, $5.8 million (2018 - $6.0 million) has been drawn on this facility. Principal payments on mortgages and loan agreement over the next 5 years and thereafter, assuming the loan agreement is not called, are as follows: 2020 2021 2022 2023 2024 Thereafter $ 6,735 611 369 377 385 931 9,408 5,821 $ 15,229 Loan agreement Total 8. DEBT Debenture debt is shown at its face amount. Maturing in Total 2020 2021 2022 2023 2024 Thereafter $ Subtotal Debt Issue 125,747 140,751 755 110,760 105,764 573,682 1,057,459 Unamortized Premium 23,644 Total $ 1,081,103 Interest rates payable on the principal amount of the debentures range from 1.71% to 4.50% per annum. The weighted average interest rate on total external debt to maturity is 3.43%. Total interest paid in 2019 on externally held debt amounted to $38.7 million (2018 - $35.9 million). Reserve for debt retirement at December 31, 2019 amounted to $476.4 million (2018 - $494.2 million) (note 11) resulting in a net external debt of $581.0 million (2018 - $589.0 million). 9. DEFERRED REVENUE Deferred revenue is comprised of the following: 2018 Development cost levies City-wide Area-specific $ Prepaid Leases Other $ 246,395 113,004 359,399 163,900 2,521 525,820 ANNUAL FINANCIAL REPORT 2019 Contributions and Interest Recognized as Revenue $ $ $ 97,119 6,894 104,013 24,300 14,187 142,500 $ (65,516) (2,191) (67,707) (5,718) (14,667) (88,092) 2019 $ $ 277,998 117,707 395,705 182,482 2,041 580,228 20 Page 29 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 10. TANGIBLE CAPITAL ASSETS Balance beginning of year Additions net of transfers Balance end of year Disposals Cost Land $ Landfill and land improvements Buildings and building improvements Leasehold improvements 2,273,395 $ 51,450 312,183 10,301 1,662,449 57,432 $ - $ - 2,324,845 322,484 (1,425) 1,718,456 55,309 13,045 (33) 68,321 Vehicles, equipment and furniture 368,183 31,742 (5,962) 393,963 Computer systems 231,245 24,892 (195) 255,942 38,280 3,069 (4,372) 36,977 3,415,013 Library books and materials Infrastructure Streets and structures 3,350,204 66,051 (1,242) Water system 796,943 30,056 (3,380) 823,619 Sewer system 1,569,073 45,677 (1,972) 1,612,778 69,120 14,661 10,726,384 348,376 Assets under construction Tot al Cost - 83,781 (18,581) 11,056,179 Ac c umul at ed amort i zat i on Landfill and land improvements 179,346 9,724 Buildings and building improvements 515,329 37,627 (801) 20,027 3,853 (33) 23,847 Vehicles, equipment and furniture 223,745 24,288 (4,875) 243,158 Computer systems 185,657 14,982 (191) 200,448 25,839 2,179 (1,744) 26,274 Leasehold improvements Library books and materials - 189,070 552,155 Infrastructure 1,847,109 73,749 (897) 1,919,961 Water system Streets and structures 217,274 9,956 (1,942) 225,288 Sewer system 425,402 16,818 (1,041) 441,179 3,639,728 193,176 (11,524) 3,821,380 2,273,395 51,450 - 132,837 577 - 1,147,120 19,805 Ac c umul at ed amort i zat i on Net b ook val ue Land * Landfill and land improvements Buildings and building improvements Leasehold improvements 2,324,845 133,414 (624) 1,166,301 35,282 9,192 144,438 7,454 Computer systems 45,588 9,910 (4) 55,494 Library books and materials 12,441 890 (2,628) 10,703 (345) 1,495,052 Vehicles, equipment and furniture - 44,474 (1,087) 150,805 Infrastructure Streets and structures 1,503,095 (7,698) Water system 579,669 20,100 (1,438) 598,331 Sewer system 1,143,671 28,859 (931) 1,171,599 69,120 14,661 Assets under construction - 83,781 Net Book Val ue $ 7,086,656 $ 155,200 $ (7,057) $ 7,234,799 Net Book Val ue (2018) $ 6,935,837 $ 158,436 $ (7,617) $ 7,086,656 *The Assessed Value of land is $27,920,081 (2018 - $27,010,992) Additions include contributed tangible capital assets - land $31.1M, buildings $10.8M, streets and structures $2.2M, sewer systems $2.4M and water systems $1.1M. ANNUAL FINANCIAL REPORT 2019 21 Page 30 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 11. ACCUMULATED SURPLUS 2019 Investment in tangible capital assets Reserve for Sinking Fund debt retirement - statutory Reserve for Sinking Fund debt retirement - non-statutory Reserves (a) Fund balances (b) Obligations to be funded from future revenues (Note 6) 2018 $ 6,165,300 406,122 70,297 1,284,566 147,566 (164,979) $ 5,991,417 435,456 58,726 1,177,437 109,385 (164,272) $ 7,908,872 $ 7,608,149 (a) The following reserve amounts are set aside for specific purposes: Transfer To 2018 Fin a n cia l Sta biliza tion Deferred Payroll Obligation General Revenue Stabilization Solid Waste Capital Utility Rate Stabilization $ Asset Ma n a gemen t Golf Course and Artificial Turf Plant and Equipment Streets Capital Maintenance Fu tu re Ca pita l Affordable Housing Capital Facilities and Infrastructure Community Amenities Parking Sites Pedestrian and Cycling Specia l Reven u e a n d Progra ms Childcare Endowment Community Amenity Operations Donations Emerging Neighbourhood Insurance Outstanding Commitments Public Art Social and Cultural Other Fu tu re Debt Repa y men t $ ANNUAL FINANCIAL REPORT 2019 54,974 121,754 64,863 17,578 259,169 $ 31,539 24,241 2,894 58,674 Transfer From $ Change 2019 During Year (7,040) (18,415) (25,455) 24,499 5,826 2,894 33,219 $ 54,974 146,253 70,689 20,472 292,388 5,148 53,936 16,526 75,610 299 23,830 3,107 27,236 (1,131) (27,589) (586) (29,306) (832) (3,759) 2,521 (2,070) 4,316 50,177 19,047 73,540 123,733 75,283 415,252 41,971 6,619 662,858 47,423 19,169 60,908 12,639 1,127 141,266 (8,285) (6,582) (40,574) (9,792) (930) (66,163) 39,138 12,587 20,334 2,847 197 75,103 162,871 87,870 435,586 44,818 6,816 737,961 19,034 7,630 14,055 10,000 25,401 22,078 14,693 24,756 9,976 147,623 531 328 2,141 11,130 12,445 2,086 2,877 5,207 36,745 (977) (665) (1,365) (8,150) (8,000) (673) (2,003) (4,073) (25,906) (446) (337) 776 2,980 4,445 1,413 874 1,134 10,839 18,588 7,293 14,831 10,000 28,381 26,523 16,106 25,630 11,110 158,462 32,177 870 (10,832) (9,962) 22,215 1,177,437 $ 264,791 $ (157,662) $ 107,129 $ 1,284,566 22 Page 31 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 11. ACCUMULATED SURPLUS - Continued (b) Fund balances are comprised of: Change During Year 2018 Revenue Fund Capital Fund Capital Financing Fund Sinking Fund Property Endowment Fund Harbour Park Development Ltd. Vancouver Civic Development Corp. Hastings Institute Inc. Pacific National Exhibition City of Vancouver Public Housing Corporation Vancouver Economic Commission Parking Corporation of Vancouver 2019 $ 26,239 (155,315) 297,353 (79,851) (5) 11,681 247 (3,173) (412) 805 216 97,785 11,600 $ 13,053 7,818 16,491 (2) 195 6 (1,058) 161 (11) 126 36,779 1,402 $ 26,239 (142,262) 305,171 (63,360) (7) 11,876 253 (4,231) (251) 794 342 134,564 13,002 $ 109,385 $ 38,181 $ 147,566 Eliminations on consolidation 12. CONTRACTUAL RIGHTS, CONTINGENCIES AND COMMITMENTS (a) Contractual Rights The City’s contractual rights arise from rights to receive payments under shared cost agreements and leases. As of the date of these financial statements the City has entered into cost sharing agreements with senior government and other agencies related to four City infrastructure priority areas in the amount of $119.9 million. Revenue of $54.3 million has been recognized based on eligible expenditures made under the agreements leaving $65.6 million of contractual rights expected to be realized as the remaining expenditures are incurred, approximately over the next four years as part of the City’s capital plan activity. Infra structure Priority Area Affordable Housing Green Infrastructure & Climate Change Rapid Transit & Transportation Infrastructure Social & Community Infrastructure Total Shared Cost Revenue $ 30,035 2,215 32,151 1,189 $ 65,590 The City leases real estate property to commercial, affordable housing and non-profit organizations with terms ranging from 1 to 117 years. The City has contractual rights to receive the following amounts of lease revenue in the next 5 years. Year 2020 Lease Revenue $ 18,183 2022 15,795 2023 13,536 2024 10,969 $ ANNUAL FINANCIAL REPORT 2019 23,046 2021 81,529 23 Page 32 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 12. CONTRACTUAL RIGHTS, CONTINGENCIES AND COMMITMENTS – Continued (b) Contingent Liability and Commitment The City is contingently liable in respect of debentures of the Greater Vancouver Water District, the Greater Vancouver Sewerage and Drainage District and the Greater Vancouver Regional District. The City is a shareholder and member of E-Comm Emergency Communications for British Columbia Incorporated (E-Comm), whose services include: regional 911 call centre for the Greater Vancouver Regional District, Area Wide Radio emergency communications network, dispatch operations and records management. The City holds 2 Class A shares and 1 Class B share (of a total 34 Class A and 20 Class B shared issued and outstanding at December 31, 2019). As a Class A shareholder, the City is committed to paying levies for services received under a cost-sharing formula to fund operating and capital costs of the E-Comm operations. In addition, the City is contingently liable to cover its proportionate share of such costs should any member be unable to fulfill its funding obligations. Annual levy amounts fluctuate based on various factors under the cost-sharing formula, and amounted to $20.9 million during the year (2018 - $20.3 million). (c) Municipal Pension Plan The City and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The board of trustees, representing plan members and employers, is responsible for administering the plan, including investment of assets and administration of benefits. The plan is a multi-employer defined benefit pension plan. Basic pension benefits are based on a formula. As at December 31, 2019, the plan had about 205,000 active members and approximately 101,000 retired members. Active members include approximately 40,000 contributors from local governments. Every three years, an actuarial valuation is performed to assess the financial position of the plan and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plan. The actuary’s calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plan. This rate is then adjusted to the extent there is amortization of any funding deficit. The most recent valuation for the Municipal Pension Plan as at December 31, 2018, indicated a $2,866 million funding surplus for basic pension benefits on a going concern basis. The next valuation will be as at December 31, 2021, with results available in 2022. Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plan. The City paid $78.7 million (2018 - $76.2 million) for employer contributions while employees contributed $63.3 million (2018 - $60.3 million) to the plan in fiscal 2019. (d) Contingent Legal Liabilities As at December 31, 2019, there were various legal claims pending against the City arising in the ordinary course of its operations. The City has recorded a liability for certain uninsured claims, but has made no specific provision for those where the outcome is presently indeterminable. The City also has an insurance reserve of $28.4 million (2018 - $25.4 million) for potential claims (note 11(a)). ANNUAL FINANCIAL REPORT 2019 24 Page 33 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 12. CONTRACTUAL RIGHTS, CONTINGENCIES AND COMMITMENTS – Continued (e) Property Assessment Appeals As at December 31, 2019, there were various assessment appeals pending with respect to properties. The outcome of those appeals may result in adjustments to property taxes receivable for the current and prior years. The City has estimated a liability for certain appeals and makes an annual provision against property taxes receivable for the impact of appeals. (f) Loan Guarantees The City has entered into 60 year prepaid leases and operating agreements with respect to two affordable rental housing complexes in Southeast False Creek. Under the agreements, the City has guaranteed the operators’ loan obligations with respect to their mortgages to finance the pre-paid rent. The outstanding balances of the mortgages as reported in their most recent audited financial statements are: First Avenue Athletes Village Housing Co-operative as at September 30, 2019 S.U.C.C.E.S.S. Affordable Housing Society as at March 31, 2019 $18,081 $20,867 (g) Collection of Taxes on Behalf of Other Taxing Authorities 2019 2018 Taxes collected by the City: Property and business taxes $ 1,766,925 Payment in lieu of taxes $ 1,607,873 28,380 28,183 773 943 1,796,078 1,636,999 Province of British Columbia - School Taxes 730,958 618,758 Greater Vancouver Transportation Authority 147,027 140,390 B.C. Assessment Authority 22,552 22,838 Greater Vancouver Regional District 21,934 21,493 Local improvement levies Less taxes remitted to: Municipal Finance Authority Net Taxes for Municipal Purposes $ 109 106 922,580 803,585 873,498 $ 833,414 13. TRUST FUNDS Certain assets have been conveyed or assigned to the City to be administered as directed by agreement or statute. The City holds the assets for the benefit of, and stands in fiduciary relationship to, the beneficiary. The following trust funds and assets are excluded from the City’s consolidated financial statements: 2019 Vancouver Agreement $ Cemetery Perpetual Care General $ 2018 2,175 $ 2,590 7,676 7,102 457 462 10,308 $ 10,154 The Vancouver Agreement is an urban development agreement between the Federal and Provincial Governments and the City to facilitate sustainable economic, social and community development in the City. ANNUAL FINANCIAL REPORT 2019 25 Page 34 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 14. BUDGET The Budget information presented in these consolidated financial statements is based upon the 2019 operating, capital and property endowment budgets as approved by Council on December 11, 2018 and adjusted to comply with Canadian public sector accounting standards for inclusion in the Consolidated Statement of Operations and Consolidated Statement of Change in Net Financial Assets. 2019 Revenues Approved Budgeted Revenues Operating Budget Capital Budget Property Endowment Operating Budget Other City of Vancouver funds Vancouver Public Housing Corporation Pacific National Exhibition Other City of Vancouver Reporting Entities $ 1,513,474 207,043 61,519 18,172 2,551 53,933 185 1,856,877 PSAB Revenue Adjustments Interfund revenue eliminated Budgeted Revenues as presented in financial statements Exp enses Approved Budgeted Expenditures Operating Budget Capital Budget Property Endowment Operating Budget Other City of Vancouver funds Vancouver Public Housing Corporation Pacific National Exhibition Other City of Vancouver Reporting Entities (13,090) $ 1,843,787 $ 1,513,474 207,043 61,519 18,172 2,551 52,971 185 1,855,915 PSAB Expenses Adjustments Operating Budget PSAB expense adjustments (1) Capital asset expenditures Amortization of tangible capital assets Interfund expense eliminated 110,265 (414,234) 191,394 (13,090) (125,665) Budgeted Expenses as presented in financial statements $ 1,730,250 Annual Surplus $ 113,537 Note: (1) Debt issue receipts, debt principal payments and transfers ANNUAL FINANCIAL REPORT 2019 26 Page 35 of 118 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in $000s) Year Ended December 31, 2019 15. SEGMENTED INFORMATION AND EXPENSES BY OBJECT City services are provided by departments and their activities are reported in the City’s Funds as described in Note 1(b). The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in Note 1. Revenues not directly attributable to a specific segment are shown in General Government. Amounts shown for wages, contract services, supplies and debt charges are the gross amounts incurred by departments for all segmented activity. Allocated costs include services performed by departments for other segments or for work related to capital construction activity. The segments include:          General Government which provides internal support services to Council and other departments who provide direct services to its citizens. These internal departments include the City Manager’s Office, City Clerk, Financial Services, Real Estate and Facilities Management, Legal and Human Resources. Police Protection which provides operational and investigation services to maintain public order, uphold the rule of law and prevent crime. Fire Protection which provides emergency and prevention services related to firefighting and medical services. Engineering which provides planning, design, construction and maintenance of the City’s streets, street lighting, traffic control, parking enforcement, transportation planning and utility and communication corridors. Utilities which are managed by the Engineering department and provide planning, design, construction and maintenance related to the water distribution, sewerage collection, drainage, neighbourhood energy utilities and refuse removal services. Planning and Development which creates plans, programs and policies required for city-wide and community planning, zoning and subdivision, building by-law administration and inspection, various licensing and animal control services. Parks and Recreation which provides recreation services through its parks, community centres, swimming pools and ice rinks. Community and Cultural Services which includes the civic theatres and the Britannia Community Centre and other programs to create sustainable, creative and inclusive communities for living and working. Library which provides access to reading and information needs, and a free place for everyone to discover, create, and share ideas. ANNUAL FINANCIAL REPORT 2019 27 Page 36 of 118 NOTE 15 CONTINUED – SEGMENTED INFORMATION AND EXPENSES BY OBJECT (Tabular amounts in $000s) Year Ended December 31, 2019 ANNUAL FINANCIAL REPORT 2019 General Government Revenues Property taxes, penalties and interest Utility fees Program fees License and development fees Parking Cost recoveries, grants and donations Revenue sharing Investment income Rental, lease and other Bylaw fines Developer contributions Loss on disposal of tangible capital assets $ Operating Expenses Wages, salaries and benefits Contract services Supplies, material and equipment Debt charges Amortization Annual Surplus (Deficit) $ Police Protection Fire Protection Engineering Utilities Planning & Parks Development & Recreation Community & Cultural Services 2019 Library 2018 Consolidated Consolidated 873,498 $ 5 687 95,861 60,939 28,903 20,970 48,772 51,765 22,074 16,332 (874) 1,218,932 - $ 2,531 211 27,839 218 24 30,823 - $ 949 11,721 140 (1,963) 10,847 - $ 189 4 28,152 20,388 132 8,343 54,868 (346) 111,730 - $ 299,392 210 44 60,417 1,651 8,876 (2,369) 368,221 - $ 4,158 2 4,160 - $ 102,486 12,519 5,185 8,133 54 24,130 (255) 152,252 - $ 14 18,675 1 1,085 9,766 166 6,372 30,452 (568) 65,963 - $ 1,332 3,856 1,365 (2,645) 3,908 873,498 $ 299,411 127,059 95,910 102,906 172,233 20,970 49,070 77,989 22,152 132,695 (7,057) 1,966,836 833,414 277,143 123,888 94,828 98,063 152,553 22,489 37,681 66,813 22,352 256,763 (7,094) 1,978,893 107,639 20,042 25,433 950 154,064 24,024 178,088 1,040,844 $ 278,732 23,214 26,406 1,686 330,038 10,741 340,779 (309,956) $ 120,213 5,344 7,596 1,041 134,194 6,174 140,368 (129,521) $ 94,352 18,967 23,439 8,500 145,258 81,270 226,528 (114,798) $ 56,419 24,768 190,696 16,988 288,871 32,036 320,907 47,314 $ 58,229 3,913 5,470 67,612 2 67,614 (63,454) $ 118,611 13,154 60,602 6,462 198,829 23,641 222,470 (70,218) $ 39,493 2,155 56,121 4,132 101,901 8,960 110,861 (44,898) $ 41,663 2,142 8,052 313 52,170 6,328 58,498 (54,590) $ 915,351 113,699 403,815 40,072 1,472,937 193,176 1,666,113 300,723 $ 855,882 113,724 391,401 38,562 1,399,569 187,634 1,587,203 391,690 28 Page 37 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED ANNUAL FINANCIAL REPORT 2019 29 Page 38 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Climate-Related Risk and the City of Vancouver Introduction The City of Vancouver is committed to taking action to mitigate and adapt to the emerging and anticipated impacts of climate change. This commitment began with the adoption of our Greenest City Action Plan in 2011 and continued with the Climate Emergency Response in 2019. Our actions also include advocating, supporting and collaborating with other governments and stakeholders to respond together on this global issue. We believe cities will be at the forefront of developing policy, and planning and implementing climate mitigation and adaptation measures, and increasingly there are global initiatives to support immediate action. Notwithstanding, the powers of municipalities and their revenue sources are limited. Globally, cities and large institutional investors are calling on national and subnational government to send clear signals by stepping up their commitments, centering cities in their climate, housing and economic policy frameworks, and aligning funding and action accordingly. One such initiative is the Task Force for Climate-Related Financial Disclosures (TCFD), which in June 2017 released their Recommendations for voluntary climate-related financial disclosures that are consistent, comparable, reliable, clear, and efficient, and provide decision-useful information to lenders, insurers, and investors. "Costs for maintaining existing services are rising faster than inflation in a number of areas. Risks to the five-year financial plan include:  Costs for unforeseen events, such as public emergencies and issues related to climate change, or unusual weather events.  Costs for higher water consumption during periods of low rainfall, costs for flooding and wind damage, and higher costs for snow and ice removal in periods of high winter storm activity." - City of Vancouver 2020 Budget and Five-Year Financial Plan, p97 "As well, the City will continue to proactively prepare for the threats posed by climate change and major events (e.g., seismic). Flooding and severe storms witnessed in recent years in Canada and other parts of the world demonstrate the importance to be prepared to respond to such events as they happen and to quickly resume business across the city. Storm intensities have already increased in Vancouver. Learning from these events, both locally and nationally, helps inform our infrastructure investments and our focus on preparedness. Resources have been dedicated to commence research, policy and strategy work in partnership with regional and senior governments to address emerging priorities such as climate change adaptation, shoreline flood protection, seismic risk and resilience. This work will inform future Capital Plans." In 2017, the CFO of the City of Vancouver signed a letter from the Accounting for Sustainability (A4S) initiative, - City of Vancouver 2019-2022 Capital Plan, p4 supporting climate-related financial disclosure. The letter specifically commits the City to “affirm our commitment to support the voluntary recommendations” of TCFD. Starting in 2018, the City included unaudited climate-related financial disclosures in its annual financial report. This disclosure is intended to align with TCFD recommendations (see Table 1), and will continue to improve over time as the City responds to climate change, and as the field of climate-risk disclosure evolves. Commentary on climate change impacts to the City’s service delivery are also included in various City documents, notably the annual Budget and the 2019-2022 Capital Plan. Where appropriate, these have also been listed in Table 1. In 2019, we furthered our commitment through Council motions to ramp up our response to the Climate Emergency, and to support initiatives to raise awareness and encourage the Province of British Columbia to include TCFD recommendations in their annual financial report. Table 1 – TCFD Recommended Disclosures TCFD Recommended Disclosures City of Vancouver Disclosure Governance Disclose the organization’s governance around climate-related risks and opportunities. a) Describe the board’s oversight of climate-related risks and opportunities. Vancouver’s Climate Strategies and Governance b) Describe management’s role in assessing and managing climate-related risks and opportunities. Vancouver’s Climate Strategies and Governance ANNUAL FINANCIAL REPORT 2019 30 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Page 39 of 118 Table 1 – TCFD Recommended Disclosures - Continued TC TCFD Recommended Disclosures City of Vancouver Disclosure Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. Climate Risk in Vancouver; b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. Climate Adaptation in Vancouver; c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Climate Risk in Vancouver 2019-2022 Capital Plan, p4, 7, 15 2018 Budget and Five-Year Financial Plan, p58, 104 Risk Management Disclose how the organization identifies, assesses, and manages climate-related risks. a) Describe the organization’s processes for identifying and assessing climate-related risks. Climate Adaptation in Vancouver; b) Describe the organization’s processes for managing climate-related risks. Climate Risk in Vancouver c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. Climate Adaptation in Vancouver a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. Vancouver’s Climate Metrics and Targets b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. Vancouver’s Climate Metrics and Targets c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. Vancouver’s Climate Metrics and Targets 2019-2022 Capital Plan, p4, 7, 15 Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climaterelated risks and opportunities where such information is material. Developments in TCFD Reporting In early 2020, CPA Canada published Enhancing Climate-related Disclosure by Cities, an overview of how cities can benefit from alignment with the TCFD recommendations, and a guide for implementation. Vancouver provided input and direction as part of a working group of Canadian cities and supporting organizations. The CPA TCFD Guide can be scaled more broadly across the Canadian municipal landscape and potentially serve as a resource to other cities globally. Contained in the CPA TCFD Guide is a Maturity Assessment Framework to help cities self-assess their alignment with the TCFD recommendations. The framework is divided into three phases with characteristics that typify progress. Vancouver self-assessed its 2019 disclosure using a qualitative checklist approach: either aligned with a characteristic, making progress towards alignment, or will take future action towards alignment. Figure 1 below shows where Vancouver is substantially aligned. Overall, Vancouver considers itself largely aligned with a Phase 1 reporting city, with progress made towards Phases 2 and 3. ANNUAL FINANCIAL REPORT 2019 31 Page 40 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Figure 1 – Maturity Assessment of Vancouver’s 2019 TCFD Disclosure % " SUBSTA NTIA L A LIGNMENT" GOV ERNA NCE PHA SE 3 PHA SE 2 13% 27% RISK MA NA GEMENT STRA TEGY METRICS A ND TA RGETS 0% 33% 75% 60 % 4 3% 83% SUBSTA NTIA LLY A LIGNED PHA SE 1 6 7% 10 0 % 10 0 % 10 0 % IN PROGRESS FUTURE A CTION Vancouver’s Climate Strategies and Governance Risk Governance The City of Vancouver considers risk management to be fundamental to good management practice and a significant aspect of governance, and climate change is a top risk to the city. The Chief Risk Officer leads the Enterprise Risk Management (ERM) program under direction of the Risk Management Committee. This committee oversees risk governance and the general risk framework. The Chief Risk Officer is responsible for ensuring that the ERM process, tools and reporting meets the needs of the Risk Management Committee, and that the program provides sufficient processes and reporting to adequately manage the risks of the City. Department General Managers (GMs) are responsible for ensuring that appropriate risk management practices are in place and operating effectively for their area of responsibility. The GMs retain the ultimate responsibility for the effective management of risks in their departments, which includes identifying, treating, and reporting risks in their areas of responsibility following the ERM process and timeline. The Risk Management Committee sets limits within which risk should be managed. Improving Climate-Risk Management and Disclosure Several Enabling Actions within the Climate Change Adaptation Strategy (2018) focus on mainstreaming climate-related disclosure and risk considerations into City processes (see Climate Adaptation in Vancouver section): E.1 Begin incorporating climate-related financial disclosure in City financial planning in 2019. Work with partners like the City of Toronto and CPA Canada in their TCFD Guidance for Cities project. E.2 After several years of climate-related financial disclosure, explore adding a specific climate assessment to large capital plan projects. E.3 Incorporate a scan of major projects against hazard and risk mapping to identify where staff risk experts should be involved early in the project. E.4 Add climate change considerations to the Sustainability addendum of the Engineering Asset Management framework. E.5 Support application of the Envision climate-risk section to the two Envision pilot projects, and propose any improvements to the scope/deployment of Envision. E.6 Add climate projections and information to multihazards risk assessment in the new Engineering Asset Management framework. . ANNUAL FINANCIAL REPORT 2019 32 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Page 41 of 118 The City’s ERM Group identified climate change as a top risk to the community and the organization. The inclusion of climate change in our enterprise risk process provides a basis for further discussing and identifying the impacts of climate risk on our operations and services provided to the public. Potential climate-related risks and hazards present our city with threats to health and safety, to assets and infrastructure, and to the economy that must be addressed. The City’s Sustainability Group works with City Corporate functions and departments to develop, coordinate and maintain the Climate Change Adaptation Strategy (2018), our enterprise strategy addressing climate, including a set of priorities, supporting actions and several focus areas. Integration into Overall Risk Management The City of Vancouver also has a Chief Resilience Officer responsible for implementation of the City’s Resilient Vancouver Strategy. An objective within the strategy is to strengthen organizational capacity to manage risk and recover from shocks and stresses. An effort is underway to develop governance that brings together shocks and stresses related to climate, earthquakes and other natural hazards. Integration into Financial Planning The City’s current capital planning framework includes sustainability and resilience as core elements to guide capital investments and assist with prioritization. The work to create and integrate overarching frameworks with respect to resilience, sustainability and capital planning and asset management is well underway and will continue over several years. While these frameworks have brought greater awareness in this round of capital planning, it is anticipated that they will help inform and prioritize the next round of capital planning in 2022 in a more holistic and meaningful way. Climate Action Strategies Climate action at the City of Vancouver falls into two broad categories.  Climate change mitigation relates to the reduction of greenhouse gas (GHG) emissions. The 2018 Intergovernmental Panel on Climate Change (IPCC) Special Report reaffirmed that global GHG emissions must be cut by 45% by 2030 if we are to avoid global warming above 1.5C, which would have widespread and unforeseeable impacts.  Climate change adaptation relates to preparing City operations and the community to the impacts of climate change. Due to GHGs already emitted into the atmosphere from human activity, some level of climate impact is already lockedin, and temperature changes have already been observed. City Council-approved climate strategies and implementation plans for Vancouver are listed in Table 2. Implementation updates are given regularly to senior management through steering committees. Departments across the City are responsible for implementation of actions. Progress against targets and/or plan implementation is reported out annually or at stated intervals. ANNUAL FINANCIAL REPORT 2019 33 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Page 42 of 118 Table 2 – City Strategy-Level Governance Strategy Governance Climate Change Adaptation Strategy (2018) The Climate Change Adaptation Strategy was approved by Council in July 2012 and updated in December 2018. One of the first of its kind in Canada, the Climate Change Adaptation Strategy contains core actions in five core areas, and enabling actions to help integrate an adaptation lens as standard practice into all City work. The Adaptation/Sea Level Rise Steering Committee provides oversight to implementation. This committee comprises senior managers, many of whom are also in the Corporate Leadership Team. Progress is tracked by the Sustainability Department and reported to Council through the annual GCAP Update process. Executive reports are also prepared as required. The Adaptation Strategy is updated and re-approved by Council every five years, which includes updating climate information, reviewing the status of adaptation actions, and identifying new or revised actions. Climate Emergency Response In January 2019, City Council unanimously approved a motion recognizing the climate emergency facing the planet and asked staff for action recommendations in line with efforts to limit global warming to 1.5ºC. The Climate Emergency Response effectively supersedes the previous Renewable City Action Plan (2017), adopting the same goals of deriving 100% of energy used in Vancouver from renewable sources before 2050. It expands the 2050 target, by committing to achieving carbon neutrality in our community-wide greenhouse gas emissions before 2050. The Climate Emergency Response will also extend the carbon-mitigation actions contained with the Climate and Renewables goal area of the Greenest City Action Plan. The Climate Emergency Response was approved by Council in April 2019. The CER brought forward six big moves and 53 accelerated actions. Public engagement is underway on the major action areas with reporting back to Council scheduled for October 2020. The Climate Emergency Directors Forum provides oversight at a working level. Because the Climate Emergency Response is considered an “action while planning” within the ongoing Vancouver Plan process, the Vancouver Plan Steering Committee provides oversight at a programmatic level. Progress is tracked by the Sustainability Department and will be reported to Council on a regular basis to be determined. Executive reports are also prepared as required. Greenest City Action Plan The Greenest City Action Plan was approved by Council in 2011. The Greenest City Action Plan is the City’s main urban environmental sustainability strategy, outlining 10 goal areas and associated targets focussed on achieving zero carbon, zero waste, and maintaining healthy ecosystems. The Greenest City Action Plan Steering Committee provides oversight for implementation. This committee comprises department and division-level managers. Resilient Vancouver Strategy The City’s Chief Resilience Officer manages the Resilient Vancouver Strategy, approved in 2019. This position reports to the Deputy City Manager and the Resilient Vancouver Steering Committee. The Resilient Vancouver Strategy builds City capacity to understand and proactively address current and future shocks and stresses, with a focus on earthquakes. It leverages global and local knowledge to build the resilience of organizational, community, and infrastructure systems, and works in unison with the Climate Change Adaptation Strategy to build resilience to priority shocks and stresses in Vancouver. ANNUAL FINANCIAL REPORT 2019 The goals and targets are managed by various departments in the City. Progress on the actions is tracked by the Sustainability Department and reported to Council through an annual Update process. Executive reports are also prepared as required. 34 Page 43 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Climate Risk in Vancouver Vancouver’s Climate Risk Assessment Through two separate rounds of climate adaptation planning in 2011 and 2018, staff from across the organization were engaged in prioritizing climaterelated hazards and impacts for action, by identifying where systems and service-delivery areas were the most vulnerable, and where the greatest risk (likelihood of impact and magnitude of consequences) lay. Table 3 below summarizes the city’s impacted areas in a future of more extreme events generally: hotter, drier summers; warmer, wetter winters; and sea level rise. Climate Change Adaptation Strategy priorities include addressing rainfall-related flooding and sea level rise flooding and inundation, and heat-related impacts to health, buildings and natural assets. Climate-related hazards will be considered further through a hazard, risk and vulnerability assessment (HRVA) completed during 2020. The HRVA will consider current and future risks of climate-related, human-caused, and other natural hazards. In July 2019, the Province published the Preliminary Strategic Climate Risk Assessment for B.C. Vancouver’s climate change risk assessment mirrors the process recommended in the Provincial methodology. The Provincial assessment lists water supply shortages, health related impacts from heat and wildfires among the top risks. Coastal Flood Risk Assessment As an example of the risk assessment approach taken, a Coastal Flood Risk Assessment (CFRA) was completed in three phases between 2012 and 2018. This assessment took a fulsome, rigorous look at current and future flood risk given sea level rise around the coastline. Five scenarios were used varying in timeline, amount of sea level rise and severity of storm. This information highlighted the importance of planning now for sea level rise and of prioritizing our efforts, such that critical infrastructure and vulnerable populations are protected first. CFRA Phase I confirmed that Vancouver is most vulnerable to flooding caused by the combined effect of a coastal storm surge and a king tide (exceptionally high tides that typically occur in December and January) rather than river-related flooding caused by spring run-off. In addition to mapping the areas vulnerable to flooding, Phase I also identified the community assets, infrastructure and buildings at risk to flooding over time. With one metre of sea level rise and a major storm surge event (0.2% Annual Exceedance Probability storm surge event), approximately 13 sq. km of land and buildings valued at $7B (2013 land value assessment) are vulnerable to flooding in Vancouver. Included in this is City infrastructure such as waterfront parks and seawalls, as well as a number of the City’s facilities currently located in low-lying areas. These are at risk of flooding (e.g., City service yards located in by the Fraser River and in the False Creek Flats). To protect vulnerable areas it is estimated that approximately $1 billion of flood management infrastructure will be needed in Vancouver by 2100. Impacted Area Table 3 – Examples of Projected Climate Impacts to Vancouver Impacted Area Impacts Timeframe Impacted assets/services Human Systems (Community) Increased health and safety risks for frontline communities including those in lower quality housing, homeless population and seniors Short- to medium-term Public health; emergency management Increases in private property sewer back-ups in combined sewer areas due to high rainfall volume in sewer system and increased costs for response actions and clean-up after heavy rain events Short-term Residential, commercial, industrial, institutional premises; water supply and sanitation; public health ANNUAL FINANCIAL REPORT 2019 35 Page 44 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Table 3 – Examples of Projected Climate Impacts to Vancouver - Continued Impacted Area Impacts Timeframe Impacted assets/services Human Systems (Community) – continued Water supply shortages felt in late summer due to a decreased spring snow pack and higher summer temps could result in increased costs for water and imperative conservation measures Medium-term Water supply and sanitation; public health Natural Systems Increase in impacts to urban forests, green spaces and trees from temperature extremes and wind storms resulting in increased maintenance and replacement costs and changes to aesthetics and use Medium-term Public health, urban forest and biodiversity Built Environment (Buildings and Infrastructure) New and existing buildings may be maladapted as the climate changes in terms of thermal comfort, water ingress, wind durability, rain and snow loads and require additional investment or early retirement Short- to medium-term Residential, commercial, institutional premises; public health; emergency management; transportation Increase in landslide risk affecting public infrastructure and private property Medium-term Emergency management; residential, commercial, industrial, institutional premises; transport Increased volume of third-party liability claims against the city from major rain events Medium-term Public and private assets; water supply and sanitation; public health Scenario Analysis Inputs to the processes were climate projections for the 2050s and 2080s from downscaled Global Climate Models (GCM). The most recent process relied on 2016 climate data from an ensemble of 12 GCMs using the IPCC RCP8.5 scenario. On the recommendation of climate scientists at the University of Victoria, the RCP8.5 scenario was employed to ensure the City was considering the scenario that best tracks current action globally on reducing emissions. The RCP8.5 scenario for the 2050s is similar to the RCP4.5 scenario for the 2070s, helping us cover planning for several scenarios. In planning for climate change, using this scenario means that, at worst, the City will be prepared ahead of time. Scenario analysis was also employed more specifically in the Coastal Flood Risk Assessment. A technical advisory team of academics, practitioners in the field and stakeholders advised on five scenarios to use for flood hazard mapping. The scenarios differ in terms of the year flooding is mapped for, the severity of storm and the amount of sea level rise. Having five scenarios helps understand the varying levels of risk possible. ANNUAL FINANCIAL REPORT 2019 Extreme Rainfall Events One identified impact of warmer, wetter winters in Vancouver is increased surface water flooding, caused by ponding of rainfall in low-lying areas or by heavy rainfall overcoming the capacity of drainage systems. An extreme rainfall event, combined with high tide conditions and design/operational factors, resulted in a flooding event at the False Creek Energy Centre on October 28, 2018. This neighbourhood energy system provides heat and hot water to over 5.7M square feet of residential, commercial, and institutional floor area in the Southeast False Creek area. This led to a prolonged outage of the low-carbon sewage heat recovery system for repair. Immediate mitigations to prevent another flooding event have been made, design upgrades of the facility are being implemented, and a study assessing flooding risk and additional resiliency measures is currently underway. A rainfall event on September 9, 2019 was a reminder of the unpredictability of rainfall events with climate change. A very intense, localized storm flooded sections of Gastown. The rainfall event registered as a 1:100 year event and coincided with high tide. This event is projected to become more common with climate change, becoming a 1:50 year event by 2050 and a 1:25 year event by the end of the century. 36 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Page 45 of 118 Climate Adaptation in Vancouver Climate Change Adaptation Strategy The Climate Change Adaptation Strategy (2018) contains two types of actions, on a five to ten year timeframe. Senior managers reviewed outcomes of the planning exercises and supported finalization of the Strategy. Core Actions Enabling Actions 84 actions address the impacts prioritized through the vulnerability and risk assessment, seeking to achieve the functions laid out in the inner ring of the diagram at right. Actions have been prioritized. 17 actions support integrating a climate lens into City processes, achieving the functions in the outer ring of the diagram. The enabling actions facilitate creating and integration of overarching risk management frameworks with respect to resilience, sustainability, capital planning, and asset management. Core actions are grouped into five action areas, summarized in Table 4 below. Table 4 – Adaptation Core Actions and Focus Action Area Focus Climate Robust Infrastructure  Improve understanding and integrate management of water flow in the city (Rain City Strategy and Integrated Utility Management Planning)  Increase use of green infrastructure where appropriate  “Fit for purpose” approach to water end use  Consider interconnected and cascading impacts to critical infrastructure Climate Resilient Buildings     Connected and Prepared Communities  Health and safety during heat waves in non-market housing and surrounding neighbourhoods  Address wildfire smoke events  Support continuation and scaling- up of community resilience-building programs Coastal Preparedness     Floodplain development regulations and guidelines Engagement and design competition Conceptual design for adaptation approaches for the Fraser River Study of Climate change impacts to waterfront parks and open spaces Healthy and Vigorous Natural Assets     Support implementation of the Urban Forest Strategy actions for climate change Move urban forest maintenance from a reactive to a proactive standard of excellence Soil preservation Water quality “Future-proofing” the building stock New: Building requirements and design options to improve climate resilience Existing: Deep Retrofit Strategy (in development) supports co-benefits to enhance resilience Thermal comfort in hotter summers ANNUAL FINANCIAL REPORT 2019 37 Page 46 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Table 5 shows the progress made towards implementing the Climate Adaption actions. For more detail, see the Climate Change Adaptation Strategy (2018). Table 5 – Adaptation Core Actions and Focus   Completed Core Actions Climate Robust Infrastructure Climate Resilient Buildings Connected and Prepared Communities Coastal Preparedness Healthy and Vigorous Natural Assets Action Status In Progress Future Action Total Actions 1 3 4 12 7 10 5 8 4 18 18 18 1 0 9 10 7 46 6 6 29 17 13 84 Total 4 13 6 52 7 36 17 101 % Actions Completed 13% 51% Enabling Actions City Budget 2020   In the Vancouver Budget 2020 and Five-Year Financial Plan, the City outlined its investments for accelerating action on climate change, one of four priorities adopted by Council to assist staff in making decisions about which projects, initiatives and service improvements will most advance our work to address our city’s key issues. City Budget 2020 climate change investments (Table 6) include existing and ongoing activities, new operational activities and capital infrastructure.   36% Table 6 – City Budget 2020 climate change investments Climate Change Investments Operational Activities Existing New Capital Activities Policy and Analysis Electric Vehicle Infrastructure Parks Infrastructure Transportation Infrastructure Grants and Programs Total Vancouver’s Climate Metrics and Targets Vancouver was one of the first cities in the world to recognize the significance of climate change. In 1990, the ground-breaking Clouds of Change Task Force recommended that Vancouver begin to reduce its greenhouse gas emissions. The 2018 Intergovernmental Panel on Climate Change (IPCC) Special Report reaffirmed that global carbon emissions must be cut dramatically by 45% by 2030 if we are to avoid global warming above 1.5C, which would have widespread and unforeseeable impacts. Thus, mitigating climate change through emissions reductions plays a vital role in keeping risk levels within predictable scales, therefore managing the amount we potentially have to adapt. ANNUAL FINANCIAL REPORT 2019 100% Investments $M $ 42.0 6.0 48.0 6.5 8.0 9.1 23.0 4.3 50.9 $ 98.9 Preparing for future summers Long-term planning is underway for the new summer normals in Vancouver. The City has partnered with BC Housing and BC Non-Profit Housing Association to develop webinars on preparing for heat. Urban heat island mapping and mitigation is underway to inform tree planting and green infrastructure initiatives. The Vancouver Emergency Management Agency is revising personal preparedness messaging to include climate-related hazards such as extreme heat. Clean air shelters were ready to open for summer 2019 and will continue in future summers to come. 38 Page 47 of 118 TASK FORCE FOR CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) UNAUDITED Actions Progress and Monitoring Progress monitoring of the Climate Change Adaptation Strategy (2018) is underway with regular updates to the Adaptation Steering Committee. All the actions have timelines for completion: of those due for completion by December 31, 2020, 75% are currently underway or completed (per Table 5 above). Community GHG Emissions The City compiles annual inventories of community GHG emissions. Below are Vancouver’s emissions as measured according to the Global Protocol for Community-Scale Greenhouse Gas Emission Inventories (GPC), a globally recognized GHG accounting and reporting standard that ensures consistent and transparent measurement and reporting of GHG emissions between cities1. As of 2018 (the latest year data are available), Vancouver’s greenhouse gas emissions have decreased 11 percent from 2007 levels, while population has grown 10 percent and the number of jobs has increased 13 percent.   Adaptation-Specific Metrics and Indicators While the City’s climate change mitigation efforts have a robust measurement and reporting framework2, measurement of adaptation work is a nascent discipline still under development. Complications arise due to the long time-horizons involved in adaptation outcomes; the prioritization and selection of process, outcome, and contextual indicators; and appropriate methods for quantifying counterfactual indicators (i.e., avoided climate impacts due to adaptation interventions). One action within the Climate Change Adaptation Strategy (2018) is to finalize measurement indicators, pending completion of related City of Vancouver plans and strategies under development at this time (e.g., Vancouver Plan, Rain City Strategy). Also included within the Adaptation Strategy are Enabling Action indicators looking at the mainstreaming of climate change considerations in to City operations, decisions, and investments, as well as explanatory metrics that monitor the rate of climate change and its impacts on Vancouver (see Table 7). Regular reporting against these metrics is in development. For the preliminary Measurement Indicators and for more information, see the full Climate Change Adaptation Strategy (2018). 1    2 Table 7 – Recent Heat Warnings and Air Quality Advisories # of Heat Warnings 2014 2015 2016 2017 2018 Source 0 0 0 1 4 Environment Canada Days Under Air Quality Advisory1 1 8 0 18 22 Metro Vancouver Note the GHG emission figures reported here do not align with figures published in the annual Greenest City Implementation Update, which are compiled to the International Local Government Greenhouse Gas Emissions Analysis Protocol (community section) published by ICLEI in 2009. This protocol has since been superseded by the GPC, but the City will continue to report on both inventories until at least 2021. Current and past Greenest City Implementation Updates contain additional mitigation metrics, and are available at https://vancouver.ca/green-vancouver/greenest-city-action-plan-development.aspx. ANNUAL FINANCIAL REPORT 2019 39 This page is intentionally blank Page 48 of118 ANNUAL FINANCIAL REPORT 2019 40 SUPPLEMENTARY FINANCIAL INFORMATION UNAUDITED Page 49 of118 ANNUAL FINANCIAL REPORT 2019 41 Page 50 of 118 FIVE YEAR - CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Tabular amounts in $000s) Years Ended December 31 ANNUAL FINANCIAL REPORT 2019 2019 FINANCIAL ASSETS Cash and cash equivalents $ Temporary investments Accounts receivables South East False Creek development receivable Lease agreement receivable LIABILITIES Accounts payable and accrued liabilities Deferred liabilities Mortgages and loan agreement Debt Deferred revenue NET FINANCIAL ASSETS NON-FINANCIAL ASSETS Inventory and prepaids Tangible capital assets ACCUMULATED SURPLUS $ 385,645 2018 $ 320,400 2017 $ 184,694 2016 $ 246,126 2015 $ 212,140 2,262,090 265,411 2,161 2,915,307 2,060,045 281,310 8,293 2,670,048 1,900,806 209,907 13,861 2,309,268 1,778,553 113,053 18,917 2,156,649 1,644,172 115,720 5,337 23,509 2,000,878 424,001 164,979 15,229 1,081,103 580,228 2,265,540 378,175 164,272 21,625 1,083,202 525,820 2,173,094 388,638 168,824 30,408 993,440 476,049 2,057,359 355,310 173,334 39,599 1,033,674 475,728 2,077,645 304,840 166,933 44,486 943,905 467,454 1,927,618 649,767 496,954 251,909 79,004 73,260 24,306 7,234,799 7,259,105 24,539 7,086,656 7,111,195 28,713 6,935,837 6,964,550 26,549 6,758,888 6,785,437 21,794 6,453,934 6,475,728 7,908,872 $ 7,608,149 $ 7,216,459 $ 6,864,441 $ 6,548,988 42 Page 51 of 118 FIVE YEAR - CONSOLIDATED STATEMENT OF OPERATIONS (Tabular amounts in $000s) Years Ended December 31 ANNUAL FINANCIAL REPORT 2019 2019 REVENUES Property taxes, penalties and interest Utility fees Program fees License and development fees Parking Cost recoveries, grants and donations Revenue sharing Investment income Rental, lease and other Bylaw fines Developer contributions Gain (loss) on sale of tangible capital assets Gain on sale of Southeast False Creek assets $ 873,498 299,411 127,059 95,910 102,906 172,233 20,970 49,070 77,989 22,152 132,695 (7,057) - 2018 $ 833,414 277,143 123,888 94,828 98,063 152,553 22,489 37,681 66,813 22,352 256,763 (7,094) - 2017 $ 753,152 260,786 116,664 74,458 93,010 123,441 21,918 28,497 69,567 20,490 331,587 (6,973) - 2016 $ 720,850 242,778 111,256 73,710 86,802 94,324 22,873 28,422 62,853 20,374 231,043 54,119 5,610 2015 $ 699,838 231,211 107,378 65,490 83,981 103,549 23,798 28,795 72,945 17,109 124,331 25,105 - 1,966,836 1,978,893 1,886,597 1,755,014 1,583,530 Utilities 320,907 300,504 277,607 264,002 254,867 General Government 178,088 175,712 175,071 172,881 148,746 Police Protection 340,780 324,602 314,348 297,778 286,134 Fire Protection 140,368 136,046 131,425 119,530 113,357 Engineering 226,529 212,454 222,415 197,484 185,863 EXPENSES Planning and development 67,614 59,805 55,089 47,521 35,151 Parks and recreation 222,470 206,028 198,810 187,424 185,110 Community and cultural services 110,860 116,947 106,051 101,539 103,020 58,497 1,666,113 55,105 1,587,203 53,763 1,534,579 51,402 1,439,561 51,029 1,363,277 Library ANNUAL SURPLUS $ 300,723 $ 391,690 $ 352,018 $ 315,453 $ 220,253 43 Page 52 of 118 FIVE YEAR – RESERVES (Tabular amounts in $000s) Years Ended December 31 ANNUAL FINANCIAL REPORT 2019 2019 Fin a n cia l Sta biliza tion Deferred Payroll Obligation General Revenue Stabilization Solid Waste Capital Utility Rate Stabilization $ Asset Ma n a gemen t Golf Course and Artificial Turf Plant and Equipment Streets Capital Maintenance Future Ca pita l Affordable Housing Capital Facilities and Infrastructure Community Amenities Parking Sites Pedestrian and Cycling Specia l Reven ue a n d Progra ms Childcare Endowment Community Amenity Operations Donations Emerging Neighbourhood Insurance Outstanding Commitments Public Art Social and Cultural Other Future Debt Repa y men t 54,974 146,253 70,689 20,472 292,388 2018 $ 54,974 121,754 64,863 17,578 259,169 2017 $ 54,974 84,443 76,576 17,270 233,263 2016 $ 54,974 79,593 89,261 8,306 232,134 2015 $ 54,974 76,233 85,279 6,601 223,087 4,316 50,177 19,047 73,540 5,148 53,936 16,526 75,610 5,045 50,542 15,855 71,442 4,914 46,644 17,778 69,336 5,803 76,010 16,792 98,605 162,871 87,870 435,586 44,818 6,816 737,961 123,733 75,283 415,252 41,971 6,619 662,858 73,109 54,147 342,390 36,848 6,544 513,038 59,916 41,761 210,650 39,196 9,202 360,725 40,226 58,847 185,820 33,797 10,307 328,997 18,588 7,293 14,831 10,000 28,381 26,523 16,106 25,630 11,110 158,462 19,034 7,630 14,055 10,000 25,401 22,078 14,693 24,756 9,976 147,623 19,476 7,602 13,273 10,000 28,069 19,842 13,329 22,417 13,980 147,988 19,787 7,658 12,719 10,000 29,072 26,713 10,588 21,621 4,579 142,737 19,311 7,625 12,021 10,000 30,616 19,053 9,544 21,107 4,576 133,853 29,530 39,449 40,299 44 $ 22,215 $ 32,177 $ 1,284,566 $ 1,177,437 $ 995,261 $ 844,381 $ 824,841 Page 53 of 118 REVENUE FUND – SCHEDULE OF FINANCIAL ACTIVITIES (Tabular amounts in $000s) Year Ended December 31, 2019 2019 Budget 2019 2018 REVENUES Property taxes, penalties and interest $ Utility fees 831,522 $ 873,498 $ 833,414 302,042 299,624 276,804 Programs fees 62,583 68,203 69,808 License and development fees 90,097 95,897 94,828 Parking 74,727 73,577 69,583 Cost recoveries, grants and donations 59,800 82,279 78,322 Revenue sharing 19,150 20,970 22,489 Investment income 12,825 22,765 16,973 Rental, lease and other 39,299 45,722 40,240 Bylaw fines 21,429 22,152 22,351 1,513,474 1,604,687 1,524,812 EXPENDITURES Utilities 256,391 255,978 242,141 General government 153,249 121,374 122,551 Police protection 322,106 330,135 314,331 Fire protection 131,270 134,337 128,360 Engineering 101,578 110,295 101,852 67,997 66,046 58,420 130,255 135,625 127,681 91,449 97,030 92,490 Planning and development Parks and recreation Community and cultural services Library ANNUAL SURPLUS 54,329 51,277 48,509 1,308,624 1,302,097 1,236,335 204,850 302,590 288,477 (907) (1,404) (1,066) (222,906) 18,963 (243,054) (58,915) (205,239) (76,387) (204,850) 783 (302,590) (5,785) (288,477) DEBT, TRANSFERS AND OTHER Debt principal repayments Transfers Net transfers to other funds Net transfers to reserves Change in obligations to be funded from Future revenue CHANGE IN FUND BALANCE - - - Beginning of year 26,239 26,239 26,239 Change in year End of year 26,239 26,239 FUND BALANCE ANNUAL FINANCIAL REPORT 2019 $ $ $ 26,239 45 Page 54 of 118 REVENUE FUND – FEES AND RECOVERIES (Tabular amounts in $000s) Year Ended December 31, 2019 2019 Budget 2019 2018 Progra m fees Parks and recreation $ Community and cultural services 40,412 $ 43,344 $ 45,224 17,884 18,965 Library 1,246 1,332 1,335 Police 1,854 2,531 2,926 735 949 838 $ 452 62,583 $ 1,082 68,203 $ 948 69,808 $ 20,740 $ 20,405 $ 21,115 Fire Other 18,537 Licen se a n d developmen t fees License fees Engineering fees Trade permits 11,414 13,823 11,809 17,862 12,700 17,314 Development and building permits Rezoning fees 37,028 5,592 38,862 5,432 36,707 4,492 Other fees $ 1,500 90,097 $ 1,527 95,897 $ 2,500 94,828 $ 64,412 $ 58,890 $ 55,741 Pa rkin g On street parking Parks 8,231 10,279 952 1,055 901 $ 1,132 74,727 $ 3,353 73,577 $ 3,157 69,583 $ 20,706 $ 28,194 $ 26,433 Civic Theatre Other 9,784 Cost recoveries, gra n ts & don a tion s Police Fire 8,654 11,421 9,817 General government 8,328 11,431 10,819 5,391 Parks and recreation 5,176 5,576 Community and cultural services 4,883 7,098 5,709 Engineering services 6,849 7,070 9,430 Library 2,488 3,856 5,879 Planning and development 1,920 4,158 3,726 796 59,800 3,475 82,279 Utilities $ $ $ 1,118 78,322 Ren ta l, lea se a n d oth er Property rentals and leases Street use False alarm reduction program Other $ ANNUAL FINANCIAL REPORT 2019 25,054 26,805 25,506 1,315 1,316 1,732 1,000 1,023 1,034 11,930 39,299 16,578 45,722 11,968 40,240 $ $ 46 Page 55 of 118 PROPERTY ENDOWMENT FUND – STATEMENT OF OPERATIONS (Tabular amounts in $000s) Year Ended December 31, 2019 2019 OPERATIONS Rental and leases Revenue Expenses $ Parking Revenue Expenses Water moorage Revenue Expenses NET REVENUES FROM OPERATIONS Other Revenue Other income Investment Income Gain in sale of tangible capital assets Administration and operating NET REVENUES ANNUAL FINANCIAL REPORT 2019 $ 29,249 15,025 14,224 2018 $ 29,687 14,767 14,920 27,146 21,387 5,759 26,262 21,781 4,481 1,512 916 596 1,448 697 751 20,579 20,152 4,771 2,310 2,392 9,473 761 1,715 5,797 8,273 6,237 6,456 23,815 $ 21,969 47 Page 56 of 118 FIVE YEAR STATISTICAL REVIEW - TAXATION (Tabular amounts in $000s) Years Ended December 31 2019 Property Assessment ($000s) Rateable property general purposes Tax Rates – Rate per $1,000 of Assessment Residential - Class 1 Municipal purposes Education Other taxing authorities Total Residential 2018 2017 2016 2015 $ 478,299,759 $ 466,900,439 $ 428,738,649 $ 328,408,856 $ 278,828,308 1.33572 0.91773 0.30771 2.56116 1.24393 0.92146 0.30287 2.46826 1.26093 0.98007 0.31389 2.55489 1.56168 1.20852 0.39547 3.16567 1.77001 1.33008 0.43526 3.53535 Business/Other - Class 6 Municipal purposes Education Other taxing authorities Total Business/Other 4.27116 3.94555 1.11260 9.32931 5.03019 4.56143 1.26257 10.85419 5.79744 5.21946 1.42795 12.44485 6.61254 5.65811 1.59241 13.86306 7.34590 5.98206 1.71739 15.04535 Major Industrial - Class 4 Municipal purposes Education Other taxing authorities Total Major Industrial 30.39510 3.70000 2.18658 36.28168 34.25325 4.20000 2.35169 40.80494 34.51349 4.80000 2.51911 41.83260 33.90142 5.40000 2.59751 41.89893 33.68465 5.80000 2.69096 42.17561 Light Industrial - Class 5 Municipal purposes Education Other taxing authorities Total Light Industrial 4.27116 4.74286 1.59483 10.60885 5.03019 5.29083 1.76900 12.09002 5.79744 6.16093 2.04973 14.00810 6.61254 5.80074 1.97773 14.39101 7.34590 6.22412 2.10140 15.67142 Total Utilities - Class 2 Total Supportive Housing - Class 3 Total Recreational/Non-Profit - Class 8 Total Farm – All Purposes - Class 9 40.36626 0.14184 3.86290 8.84050 43.00812 0.14373 3.97858 8.63580 44.93083 0.14276 4.21729 8.55989 47.63946 0.15132 4.99627 8.90097 50.51010 0.15480 5.45629 9.13079 55.7 41.1 1.0 1.1 1.1 100.0 54.5 42.3 1.0 1.1 1.1 100.0 54.1 42.8 1.0 1.0 1.1 100.0 53.7 43.2 1.0 1.0 1.1 100.0 54.0 42.9 1.0 1.0 1.1 100.0 Property Tax Revenue by Property Class (%) Residential - Class 1 Business - Class 6 Major industrial - Class 4 Light industrial - Class 5 Other Utilities, Rec/Non-profit and Farm Total ANNUAL FINANCIAL REPORT 2019 48 Page 57 of 118 FIVE-YEAR STATISTICAL REVIEW - DEBT (Tabular amounts in $000s) Years Ended December 31 2019 Population * 2018 685,885 2017 672,963 2016 656,164 2015 653,046 646,937 Long Term Debt ($000s) Debenture debt outstanding $ Less: Internally held debt Externally held debt Less: Sinking Fund reserves 1,083,368 $ 1,086,101 $ 997,109 $ 1,038,303 $ 949,455 (2,265) (2,899) (3,669) (4,629) (5,550) 1,081,103 1,083,202 993,440 1,033,674 943,905 476,419 494,182 395,407 417,878 326,427 Net externally held debt $ 604,684 $ 589,020 $ 598,033 $ 615,796 $ 617,478 Gross Debt per capita (externally held) $ 1,576 $ 1,610 $ 1,514 $ 1,583 $ 1,459 Net Debt per capita (externally held) $ 882 $ 875 $ 911 $ 943 $ 954 * Source: Population Section, B.C. Stats Ministry of Labour Citizens' Services, Government of British Columbia Long Term Debt Continuity Balance, beginning of year $ Add: Debentures issued Local improvements Add: Unamortized Premium Externally Internally Held Held 1,083,202 $ Total 2,899 $ 1,086,101 100,000 - 100,000 1,183,202 26 2,925 26 1,186,127 23,644 - 23,644 125,743 - 125,743 - 660 660 125,743 660 126,403 Less: Maturities General and water Local improvements Balance, end of year ANNUAL FINANCIAL REPORT 2019 $ 1,081,103 $ 2,265 $ 1,083,368 49 Page 58 of 118 OUTSTANDING BORROWING AUTHORITY AND SCHEDULE OF GENERAL DEBT (Tabular amounts in $000s) Year Ended December 31, 2019 Capital Plan Council-approved Debentures Outstanding Borrowing Debenture Issued to Borrowing Authority* Funding** end of 2019 Authority Gen era l 2015-2018 $ 235,000 2019-2022 $ 231,428 $ 199,400 300,000 68,705 535,000 300,133 199,400 2015-2018 147,500 144,850 144,850 2019-2022 195,000 69,809 342,500 214,659 144,850 344,250 $ 32,028 - 68,705 100,733 Sewer, Wa ter a n d NEU - - 69,809 69,809 Tota l Gen era l, Sewer, Wa ter a n d NEU 2015-2018 382,500 376,278 2019-2022 495,000 138,514 $ * 877,500 $ 32,028 - 514,792 $ 138,514 344,250 $ 170,542 Borrowing authorities are established as part of the Capital Plan. General borrowing authorities for each Capital Plan are approved by the electors. Sewer, W ater and NEU borrowing authorities are approved by Council. ** Debenture funding is approved by Council as part of Annual Budget. SCHEDULE OF GENERAL DEBT Bylaw Maturity Date & Purpose Rate % Term (Years) Debenture Outstanding Sinking Fund Reserve Balance $ $ 10015 June 01, 2020 4.50% 10 10117 10393 10565 September 30, 2020 - 2030 December 02, 2021 October 18, 2052 1.71% 3.45% 3.70% 20 10 40 2,959 140,000 120,000 106,710 8,170 10797 11080 11362 11673 October 24, 2023 October 16, 2024 November 20, 2025 December 15, 2026 3.75% 3.05% 2.90% 2.70% 10 10 10 10 110,000 105,000 90,000 90,000 60,040 46,608 31,014 22,607 11941 12203 12307 November 03, 2027 September 21, 2028 November 20, 2020 - 2028 2.85% 3.10% 4.07% 10 10 10 85,000 85,000 4,500 13,964 6,851 - 12561 October 18, 2052 3.70% 33 100,000 - 1,057,459 405,997 23,644 - 125 Unamortized Premium Other Sinking Fund statutory reserves Tota l ANNUAL FINANCIAL REPORT 2019 $ 125,000 1,081,103 $ 110,033 406,122 50 Page 59 of 118 FUTURE PRINCIPAL AND INTEREST PAYMENTS ON DEBT (Tabular amounts in $000s) Year Ended December 31, 2019 ANNUAL FINANCIAL REPORT 2019 Principal 2020 2021 2022 2023 2024 2025 - 2029 Thereafter $ 104,147 118,751 755 97,760 97,764 336,424 202,292 957,893 $ General Interest 30,307 27,955 23,861 23,836 20,174 61,873 171,906 359,912 $ Total 134,454 146,706 24,616 121,596 117,938 398,297 374,198 1,317,805 Principal $ Waterworks Interest 21,600 22,000 13,000 8,000 16,966 18,000 99,566 $ 3,128 2,641 1,883 1,883 1,395 4,379 15,318 30,627 $ Local Improvements Property Owners' Share Principal Interest Total Total 24,728 24,641 1,883 14,883 9,395 21,345 33,318 130,193 $ 559 439 406 292 249 285 35 2,265 $ 136 101 76 52 34 42 4 445 $ 695 540 482 344 283 327 39 2,710 External Debt Only Principal 2020 2021 2022 2023 2024 2025 - 2028 Thereafter $ 104,147 118,751 755 97,760 97,764 336,424 202,292 957,893 $ General Interest 30,307 27,955 23,861 23,836 20,174 61,873 171,906 359,912 $ Total 134,454 146,706 24,616 121,596 117,938 398,297 374,198 1,317,805 Principal $ Waterworks Interest 21,600 22,000 13,000 8,000 16,966 18,000 99,566 $ 3,128 2,641 1,883 1,883 1,395 4,379 15,318 30,627 $ Total 24,728 24,641 1,883 14,883 9,395 21,345 33,318 130,193 Total General & Waterworks Principal Interest Total 125,747 140,751 755 110,760 105,764 353,390 220,292 $ 1,057,459 $ 33,435 159,182 30,596 171,347 25,744 26,499 25,719 136,479 21,569 127,333 66,252 419,642 187,224 407,516 390,539 $ 1,447,998 Total General, Waterworks and Local Improvements Principal Interest Total 126,306 141,190 1,161 111,052 106,013 353,675 220,327 $ 1,059,724 $ 33,571 159,877 30,697 171,887 25,820 26,981 25,771 136,823 21,603 127,616 66,294 419,969 187,228 407,555 390,984 $ 1,450,708 51 SCHEDULE OF DEBTS Page 60 of 118 CITY OF VANCOUVER Please refer to Supplementary Financial Information – Pages 49-51 Prepared in accordance with the Financial Information Regulation Schedule 1, Section 3 SCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS Page 61 of 118 CITY OF VANCOUVER Please refer to Consolidated Financial Statements Note 12. Prepared in accordance with the Financial Information Regulation Schedule 1, Section 5 2019 STATEMENT OF FINANCIAL INFORMATION 1 Page 62 of 118 CITY OF VANCOUVER This page is intentionally blank. 2019 STATEMENT OF FINANCIAL INFORMATION 2 Page 63 of 118 SCHEDULE OF REMUNERATION AND EXPENSES    CITY OF VANCOUVER VANCOUVER BOARD OF PARKS AND RECREATION VANCOUVER POLICE BOARD PREPARED IN ACCORDANCE WITH THE FINANCIAL INFORMATION REGULATION SCHEDULE 1, SECTION 6 (2), (3), (4), (5), (6), (7) 2019 STATEMENT OF FINANCIAL INFORMATION 3 Page 64 of 118 MAYOR AND COUNCILLORS REMUNERATION AND EXPENSES Name Stewart, K. Bligh, R. Boyle, C. Carr, A. De Genova, M. Dominato, L. Fry, P. Hardwick, C. Kirby-Yung, S. Swanson, J. Weibe, M. CITY OF VANCOUVER Remuneration (1) $ 177,116 95,343 98,538 92,148 95,343 95,343 99,119 101,733 97,957 88,954 101,883 Local Expenses (2) $ 16,362 7,678 7,151 6,723 9,048 6,424 7,363 7,185 7,695 5,486 9,476 Travel & Conferences (3) $ 17,831 10,622 4,915 677 2,677 5,031 7,012 3,916 5,363 1,693 5,234 Discretionary Expenses (4) $ 767,351 725 8,036 9,034 25,000 2,295 7,405 9,601 791 19,097 12,480 $ $ $ $ 1,143,477 90,591 64,971 861,815 (1) Remuneration for Councillors includes: - Deputy Mayor duties for Councillor(s) Kirby-Yung, Wiebe, De Genova, Hardwick, Fry, Boyle, Dominato, and Bligh - Duty Councillor duties for Councillor(s) Carr, Kirby-Yung, Wiebe, Hardwick, Fry, Boyle, Dominato, and Bligh (2) Local Expenses include: - For Mayor, a transportation allowance of $7,175 - For Councillors - maximum of 10% remuneration (includes option for taking 60% of the local expense limit as transportation allowance) (3) Travel and Conferences - net of recoveries. Mayor's expenses include travel and conferences for political staff (4) Discretionary Expenses: - For Mayor - as per By Law 11529, expenses are segregated by type - For Councillors - maximum of $30,000 2019 STATEMENT OF FINANCIAL INFORMATION 4 Page 65 of 118 BOARD OF PARKS & RECREATION - COMMISSIONERS REMUNERATION AND EXPENSES Name Barker, T. CITY OF VANCOUVER Remuneration $ 17,531 Expense $ - Total $ 17,531 Coupar, J. 17,531 - 17,531 Demers, D. 17,531 - 17,531 Dumont, C. 17,531 - 17,531 Giesbrecht, G. 17,531 - 17,531 Irwin, J. 17,531 - 17,531 Mackinnon, S. 21,912 858 22,770 Total $ 2019 STATEMENT OF FINANCIAL INFORMATION 127,098 $ 858 $ 127,956 5 Page 66 of 118 POLICE DEPARTMENT – POLICE BOARD MEMBERS REMUNERATION Name Barnes, P. CITY OF VANCOUVER Remuneration $ 5,347 Expense $ 350 Total $ 5,697 Dhahan, B. 4,307 1,006 5,313 John, W. * 1,194 - 1,194 Magee, Dr. S. 8,018 3,298 11,316 Marshall, C. 4,032 350 4,382 Tam, T. 5,245 2,739 7,984 Wong, Dr. P. 4,747 - 4,747 Total $ 32,890 $ 7,743 $ 40,633 *Term started July 2019 2019 STATEMENT OF FINANCIAL INFORMATION 6 Page 67 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Abdul Razack, M Abello-Lee, A Abrams, W S Acevedo Calle, C Adam, A G Adam, E Adams, D Adams, L Adcock, J K Adolph, C Aeng, E Afifi, P Afonso, G Agapescu, S Agnihotri, N Agosti, M A Aguilar, A M Aguirre Puertolas, H Agyare-Manu, K Ahlstrom, C B Ahmadi Diba, F A Ahmed, Z Ainsworth, J R Ainsworth, T A W Aitken, J Ajayi, A Alblas, A Alger, M Allard, B G Amarkhanyan, A Ambrosi, B P Amendolagine, V J Amisano, F Anderson, G Anderson, J Anderson, K P Anderson, L Anderson, P Anderson, R Anderson, R S Anderson, T Andrews, G Andrews, J Anthony, C R Anthony, J Antoniazzi, R Anwar, S Anzulovich, M M Anzulovich, N April, C R J Aramini, G J Araujo, R Araujo, S Archibald, C Archide, D Archila Quiroa, D Areola, G Argo, P Remuneration $ 96,852 90,686 142,270 111,318 97,305 77,379 102,292 76,426 212,095 108,783 79,611 89,653 90,074 90,812 81,948 76,281 172,167 102,010 98,834 83,424 77,194 110,146 142,068 76,739 114,777 108,179 111,395 107,705 97,554 84,913 75,615 90,935 89,541 89,747 87,194 129,913 80,945 105,050 111,661 82,311 76,739 95,269 114,817 88,344 81,424 104,415 118,249 134,569 83,194 99,331 138,555 110,847 152,264 102,396 80,264 94,352 82,747 77,201 CITY OF VANCOUVER Expenses $ 2,430 732 3,019 263 882 105 3,086 2,380 3,234 655 185 1,829 110 650 1,811 5,310 16 383 473 998 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Armitage, C J Armstrong, T Arroyo, R Arsenault, P G Arter, A G Arthur, L Assadipour, G Assadizadeh, A Astete, S Atchison, R A Atkinson, J Atwood, B Au, A Au, M Au, N Aube, W Augustine, R W Aujla, K Austin, N Autiero, D Aver, R Aylett, S W Ayres, E Azam, M A Azcoitia, J C Azuelos, J Baas, C Baber, C Babin, J Babineau, P B Bachra, S Backhouse, M Badelt, B Bahr, N Bai, J Bailey, D A Bailey, D V F Bailey, J Baillie, M Baker, M Baker, M Bakewell, G Balantzyan, B A Baldwin, D Ballantyne, M T Ballard, T J Balogh, Z E Balson, J Bancroft, D L Bandiera, P Bankiner, S Baptiste, C A Baras, D Baratta, P Barber, D K Barber, M P Barbir, L F Barbosa, P Remuneration $ 99,331 101,528 91,725 97,732 86,164 87,265 87,792 98,910 94,462 105,334 78,418 93,553 79,289 133,389 106,399 103,041 130,932 227,024 122,360 130,590 105,219 132,380 80,310 79,104 108,848 105,982 129,763 152,185 88,216 94,888 95,433 97,540 123,127 92,033 76,725 83,983 76,391 120,873 89,544 115,211 113,766 123,493 103,805 120,625 113,555 122,160 93,626 92,073 93,833 84,561 83,586 97,732 97,732 77,144 127,159 104,458 80,516 78,514 Expenses $ 473 488 990 483 6,505 2,195 5,318 415 47 851 53 3,899 1,586 558 800 381 150 131 60 1,738 - 7 Page 68 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Barbour, D D Barker, S Barlow, B Barnes, D Barnes, D W Baron, D Barron, E Bartlett, J Bartlett, R Barton, A Barton, T Barzen, S Basraon, I S Bassi, A Bateman, J K Batt, I Bauer, S M Baumann, E Baumert-Samson, M Baxter, A Baxter, D Baynham, C Bayntun, R Beatch, L Beaulieu, L Beck, B Beck, K H Bedry, R Begg, A Behler, K Behnam-Shabahang, A Bekiaris, M Belanger, L Belcher, M Belczyk, A M Bell, M Bell, M Bell, S Belli, S Belluce, M N Belsham, J J Ben David, S Bender, A S Bennett, J Bennett, K M Bennett, Z Benson, C Bentley, A M Benton, E Benvenuti, D Benvenuti, J Berard, R Berda, S D Berdahl, I L Bergen, C Bergen, J Berka, B G Bernard, C A CITY OF VANCOUVER Remuneration Expenses 151,654 123,657 81,643 98,425 83,397 98,098 130,254 100,790 202,702 82,284 124,294 102,389 104,092 77,607 79,976 75,139 127,927 97,732 122,637 134,963 120,710 83,214 106,160 176,787 92,298 122,609 177,771 85,666 104,661 109,211 93,756 88,229 153,257 78,352 121,668 97,348 83,898 85,203 113,898 98,762 83,730 107,588 79,193 78,992 80,973 104,968 120,515 90,635 75,734 77,227 94,292 116,647 124,101 79,212 76,491 98,432 121,407 81,523 1,033 363 9,296 3,532 1,114 306 473 5,781 15 65 473 520 1,045 820 3,167 500 68 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Bernardi, E Berrios, J Bersabal, D Bertuzzi, B R Bethell, J T Bevacqua, U Beveridge, J Bevilacqua, A Bevilacqua, G Bevilacqua, S Beyer, C B Bhade, P Bhathena, A A Bhatti, D Bhokanandh, S Bhullar, A S Biagini, M N Bibby, J Bibeau, C Bidese, L Bidrange, N Bidwell, M G Bifolchi, R Bigelow, R Bigelow, S Billing, J Biln, M Biln, P J Bining, H S Birdi, G Bishop, J A Bishop, S C Bjarnason, C Black, J C Black, S Blackburn, J Blacker, J N Blackmore, J Blagojevic, G Blanco, J Blay, H S Bloomfield, F Blount, J Blue, D Blundell, B J Blyth, D DB Boaz, R A Boddeveld, R Bodnar, D A Bohorquez Valencia, J Bolan, S M Boldt, J S Boleak, D Bonamis, I Bond, A Bone, P H Bonin, E Bonner, R Remuneration Expenses 106,738 100,334 87,509 153,222 127,147 81,505 89,396 79,795 88,118 101,993 97,732 108,062 77,792 109,314 92,175 110,567 115,371 92,450 95,256 97,732 111,790 90,085 107,691 151,490 86,676 183,137 94,122 89,622 102,793 112,622 111,830 76,405 80,895 92,787 121,224 77,070 104,855 89,445 106,575 77,820 95,963 92,457 118,436 111,230 127,116 81,670 109,912 77,762 106,650 90,340 123,393 106,766 86,986 88,726 182,299 81,796 78,975 97,732 882 383 272 60 1,470 376 3,086 2,611 873 3,347 2,747 79 765 205 2,225 5,556 - 8 Page 69 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Boone, D E Boonyaprasop, M Bordignon, A P Bordignon, D A Borger, R Borges, C Born, E H Borromeo, A Borsa, J Boruck, R A Bosnjak, J Botsis, N Bouchir, J V Boullard, T Bourdeaud'Huy, D Bourgeau, J Bourke, M T Bourne, T C Bourque, J Bowling, B Bowling, J Bowyer, M Boychuk, B A Boyer, E J P Bracewell, D Brach, J S Bradford, K Brar, G Brascia, A Brasnett, T Bredin, M B Brennan, B Brennan, G Breure, C J Brideau, L D Bridger, K R Briscoe, L J Brisson, C Broadbent, I Brodziak, C A Bromberger, T J Bromley, M Brooks, L Brossard, J Brouillet, N Brouwer, M Brown, A Brown, A Brown, D Brown, L Brown, L Brown, L S Brown, M Brown, P Brown, S Brown, T A Browning, M Brownlee, D CITY OF VANCOUVER Remuneration Expenses 153,906 92,926 82,722 87,476 116,724 87,044 124,731 78,207 107,706 109,890 92,895 75,167 98,688 106,650 110,532 129,136 116,375 127,731 135,376 94,908 86,415 90,268 127,715 87,544 159,032 111,611 83,454 101,429 95,193 110,086 138,549 87,229 86,345 118,490 107,706 126,989 88,489 76,668 110,470 122,900 102,581 296,762 106,086 102,921 88,560 106,197 110,293 91,436 95,795 123,178 87,919 83,929 94,135 91,407 155,033 127,562 98,951 80,685 8,009 998 80 984 3,363 208 2,095 919 137 5,571 620 864 135 4,883 816 2,220 1,264 209 874 68 1,722 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Broz, A G Bruce, K Bruce, P Bruce, R J Bruckmann, P M Brunton, L Brustolin, A Bryant, J A Bryant, R W Buckham, B Buckham, C Buckingham, T V Budau, R Buday, S Buksa, K Bullock, M Bunio, N Bunz, D W Buono, M Burden, R W Bureyko, M W Buric, I Burke, D Burke, T Burnett, B A Burnett, J Burpee, H E Burrero, A Burshtynski, C Busch, Y K Butler, J Butt, B Buttle, M Byma, W Cabalfin, N P Cadwallader, D J Cahill, K Cairns, J Calder, K Calderwood, S Call, B J Cameron, B Cameron, R S Campbell, A Campbell, B Campbell, B Campbell, B D Campbell, D D Campbell, D R Campbell, I Campbell, I Campbell, M L Campbell, S M Campeau, T Canaday, M Cap, T N Caparas, R Capolongo, P Remuneration Expenses 86,593 91,367 123,621 118,164 77,992 97,732 90,204 140,256 154,424 104,114 124,327 132,562 89,727 96,060 108,886 99,015 89,486 117,415 91,949 136,532 99,347 107,053 96,516 75,949 107,978 85,294 117,907 146,319 94,271 82,968 83,755 75,983 102,633 108,509 108,532 116,417 127,358 86,515 113,056 81,326 118,761 99,234 128,871 77,723 103,268 83,389 81,018 112,754 98,493 104,611 102,172 91,167 126,283 108,864 76,001 123,223 100,899 96,759 306 6,492 285 458 429 2,074 1,243 1,182 1,119 3,353 1,910 4,170 1,468 3,200 183 131 233 306 800 - 9 Page 70 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Carino, N M Carlson, J Carmona, R Carreiro, D E Carroll, M P Carstairs, M Carten, S Carter, C D Carter, S E J Cartlidge, J R Carvalho, N V Cashato, A B Cashin, K Castillo Urena, M Castle, R H Castro, M Catania, S Catarino, J Cates, J J Cavaliere, G A Cavasinni, S Cave, M R Cavill, S O Centeno, A Ceolin, M Cerantola, M Cerbon Castellanos, A Cerminara, S Cerra, M Chalut, R Chamberland, J Chambers, W Chan Russell, A Chan, B Chan, C Chan, C Chan, C Chan, C L Chan, D Chan, E Chan, E Chan, F Chan, H Chan, K Chan, M Chan, N Chan, P Chan, P Chan, R Chan, S Chan, W Chan, Y Chand, R A Chang, L Chang, S H Chant, C Chapman, E Charleston, B C CITY OF VANCOUVER Remuneration Expenses 83,593 102,540 122,667 92,755 79,167 97,737 99,854 101,481 99,055 100,909 108,207 97,748 104,460 97,468 76,739 78,768 78,120 92,808 76,460 83,369 78,937 122,033 103,819 81,206 85,894 113,889 96,717 83,728 101,866 75,973 119,738 85,894 87,002 76,785 114,497 86,891 75,311 97,731 87,179 107,490 91,231 105,083 85,522 118,037 104,242 85,056 79,669 75,688 90,834 77,237 175,429 108,973 84,986 76,527 108,815 104,395 86,669 114,172 300 922 1,601 1,350 19 670 100 755 1,005 510 104 266 520 315 1,025 1,594 1,258 421 998 3,086 418 777 789 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Charpentier, A Chatrbahr, M Chauo, P Chavada, A Cheema, H S Chelak, J J Chen, G Chen, G Chen, H Chen, M Chen, T Chen, Y Cheng, A Cheng, A Cheng, A Cheng, A Cheng, D Cheng, G Cheng, K K Cheng, P Cheng, P C P Cheng, T Chera, S Chernikoff, F Chernoff, R M Cherny, K Chesterton, S P Cheung, B Cheung, L Cheung, R W H Cheung, S Cheung, W Chevrefils, M Chew, B A Chew, S Chhim, D Chi, P Chia, S Chima, P S Chin, D Chin, M Chin, M Chinfen, A Chitrakar, S Chiu, D Y Chiu, H Cho, E Chohan, P Chomicki, B P Chong, P Chong, T Chong, W Choo, B Choquette, M Chorney, R M Chou, W A Chow, A W Chow, C E Remuneration Expenses 123,504 91,811 121,699 77,917 95,046 109,281 112,255 93,200 90,935 121,082 112,667 87,474 131,477 94,923 91,268 80,286 106,272 182,060 102,181 87,934 125,582 84,498 111,045 116,496 94,762 77,880 76,676 92,423 99,719 154,351 102,262 86,574 96,924 75,969 121,699 123,376 81,086 96,229 104,530 155,846 132,932 80,049 89,860 76,201 83,659 75,084 124,567 97,656 82,576 107,859 95,645 163,741 110,800 90,267 126,601 143,738 132,250 76,223 466 620 1,061 740 2,235 763 998 2,811 471 101 1,645 1,958 210 460 500 1,448 2,627 2,988 1,332 2,499 6,615 1,321 727 8,938 - 10 Page 71 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Chow, H Chow, J Chow, K Chow, L S Y Chow, R Choy, A Christensen, S Christopherson, B Chu, T Chua, S N Chui, R Chung, M Chungath, G Ciar, V Ciccone, C Cikes, R Clark, B Clark, B G Clark, E Clark, E R Clark, G C Clark, J Clark, R D Clarke, C Clarke, C A Clarke, D S Clarke, M Clausen, C E Clement, J Clewlow, G Clibbon, C J B Clift, J Clinaz, M S Clydesdale, R J Co, R Coady, H Coan, B Coates, M S Coburn, D J Cochrane, D Coelho, C Colbert, S Cole, D L Cole, L R Coleman, C Coleman, D M Collens, M Collett, J Collins, J O Collins, T Conacher, D E Conlan, G J Connell, F J Connelly, T Connery, K Connolly, S D Contini, D A Contois, R CITY OF VANCOUVER Remuneration Expenses 83,423 125,603 90,911 123,119 76,300 79,547 94,662 115,355 88,752 96,325 91,708 90,935 172,382 91,299 105,626 112,335 106,885 109,296 121,855 104,667 130,798 101,072 94,318 130,856 127,063 84,048 83,147 96,184 83,594 102,294 109,534 102,286 121,140 78,150 77,945 79,793 86,308 83,305 83,379 123,708 125,562 131,499 88,192 86,474 106,190 94,868 121,244 78,205 91,957 110,671 126,825 142,805 298,689 208,199 98,536 76,562 89,115 77,396 2,875 184 436 440 998 1,943 998 4,634 293 875 306 545 1,436 2,791 135 393 3,273 998 1,360 51 161 3,198 266 4,514 3,086 271 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Cook, C M Cook, G A Cooke, A G Cooke, B Cooper, T G Copeland, D D Corea, D Coric, N V Corlayrojas, N Costantini, C Coughlin, R Couillard, A Couto, D Cowan, B J Cowan, M Cowdell, S Cowen, J Cox, D E Coy, R A Crabtree, K E Craig, C Cranton, C Crapper, C A Craven, C T Craven, L Craven, R A Cravioto, R Cray, B C Cribdon, G L Cristall, A Cronin, J Crowley, S Crump, H W Cruz, C Culbert, R E Curley, D S Curran, E Currie, B G Currie, D Currie, J Curry, L Custodinho, J Cvaci, A Cvetkovic, Z Czene, P A Czeppel, A Czeppel, R Czypionka, H Da Silva, P Dabbaghian, M Dacey, E D'Agostini, M Dahl, R Dailly, F Dale, S Dales, B A Daley, T Daminato, L L Remuneration Expenses 131,840 94,925 121,542 110,985 123,925 123,339 87,544 176,483 123,582 80,746 91,594 92,305 79,580 97,057 94,816 98,162 95,422 98,182 122,811 110,463 108,275 89,224 83,626 87,666 96,244 122,810 123,085 113,076 89,221 96,067 77,215 75,938 131,730 85,225 119,384 98,252 82,951 103,543 95,949 85,664 90,938 89,529 107,513 131,279 79,094 132,073 102,598 90,524 78,763 104,506 106,285 145,534 80,265 76,177 79,878 113,484 97,993 111,780 324 3,086 436 733 595 142 120 498 819 105 396 213 563 1,898 712 473 1,916 - 11 Page 72 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Danford, N Danilkov, A Danyluk, A K Darling, P Darnell, B Darwent, C Davidson, D R Davidson, S C Davies, B Davies, B Davies, S R Davis, J Davis, M Davis, M G Davison, K M Dawkins, J E Dawson, M Day, D L Day, W De Castell, C De Hoog, W De Matos, L A De Moura, C De Serpa, B De Sousa, L De Vall, J De Albuquerque, R De Arcangelis, L De Marchi, A E Deacon, R Dean, A S Deans, R C Dearing, C Debeck, D B Debray, E Dediu, V Dee, T P Deer, K Degan, M R Degraaf, J Degraaf, T T Dejong, U Del Degan, K Delaurier, R Deleo, L Demers, J C Dempsey, A Dempster, C C Denholm, N Der, K B L Desanti, M A Deschenes, L F Despins, C Desrochers, M Dessureault, S M Detienne, D Detina, R M Devereaux, M CITY OF VANCOUVER Remuneration Expenses 85,057 82,983 105,432 110,897 87,573 125,141 118,338 102,765 113,337 78,804 110,504 83,143 131,838 100,507 102,835 119,767 120,203 125,038 106,632 215,978 91,898 94,113 125,791 81,915 189,320 75,664 125,139 101,261 105,230 115,475 93,768 108,610 90,026 127,134 80,313 117,432 114,449 129,550 79,399 88,635 105,847 99,606 96,527 103,553 104,933 90,842 99,990 108,563 104,439 120,504 124,734 101,736 114,926 132,213 95,925 105,680 78,451 109,171 2,421 1,038 2,991 313 68 2,264 998 6,667 328 5,575 1,321 609 84 1,676 436 963 2,993 2,328 798 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Devery, J Devlin, B Dhaliwal, G Dhanoa, A Dhillon, K Dhillon, N Dhillon, R Dhindsa, N Dhinjal, B Di Fonzo, D Di Marco, P Di Nozzi, A Di Spirito, D Diaz Haro, J Dick, S G Dickerson, D R Dickie, D C Dickson, A A Dickson, C Didenko, D Diewert, P Dighton, S N Ding, Y Dingwall, D Dingwall, G A Dinh, V Ditchburn, G W Dittrich, P Dixon, I K Dixon, J A Dixon, R Dixon, V S Djurkovic, D Do, T Dobbie, A J Dobrovolny, J W Dobson, C G Docherty, J Docherty, J A Dodd, C Doel, R Doggett, S Doherty, R E Dokter, T Doleman, D Dolyniuk, G Domaas, S Donaldson, T J Dong, C Y Dong, J Dong, L Donnery, S Dornan, K Dornbierer, A Dorward, C Dosanjh, B Dosanjh, S Dosen, S Remuneration Expenses 108,268 122,609 77,409 118,348 88,185 146,797 97,136 99,558 80,706 103,485 89,443 138,876 76,787 83,035 123,304 117,973 123,726 111,524 77,701 90,935 86,472 144,059 83,830 86,896 87,415 100,296 127,748 85,648 198,348 95,297 108,665 174,188 178,409 122,102 82,736 283,309 108,138 102,892 97,732 140,044 114,199 108,888 90,368 83,626 140,540 83,324 86,886 103,670 105,452 126,390 127,159 97,732 121,209 105,748 79,301 87,513 86,155 94,957 499 1,691 998 399 2,120 1,752 2,921 3,216 1,575 3,086 6,124 3,179 925 17 60 2,314 531 2,436 3,890 245 70 - 12 Page 73 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Dotto, M Doucette, D C Douglas, J Douglas, K A T Dow, K Downey, M Downie, A M Drake, S H Draskovic, R Drever, A J Drobot, D C Du Toit, M Duarte, N Dubbert, R G Dube, M Ducharme, D Dugaro, S K Duggan, A P Duifhuis, M Dukay, C Dulko, R J Duncan, A J Duncan, A S Duncan, D Duncan, S Duncan, S J Duncan, T K Dunderdale, S Dunlop, E Dunn, W B Dunnet, A Dunse, A D J Durand, D D Durcan, C Durnford, J M Duvochel, E Dyck, S E P Dykes, T N Dykstra, J Dyste, S Easby, S K Easingwood, M Eckland, J Edge, C A Edwards, B Edwards, C Edwards, J H Edwards, P Edwards, S Edwardson, K Eenkooren, R Eguizabal, T Eichhorst, W Eidher, A Eklund, D J Ekman, K Elford, D R Elliott, D P CITY OF VANCOUVER Remuneration Expenses 94,031 83,045 83,305 101,570 82,942 92,709 156,548 83,255 104,771 78,346 92,858 83,542 75,556 130,232 120,408 107,652 84,029 130,250 110,478 93,525 123,431 80,787 107,103 82,659 95,927 129,259 111,022 102,231 100,432 92,862 122,673 85,131 88,276 75,810 130,209 95,315 123,427 121,117 79,307 104,846 97,833 91,999 122,814 106,514 75,115 130,316 82,480 80,021 157,745 102,202 93,041 82,578 97,485 113,844 105,986 103,981 88,093 76,366 183 249 55 125 306 4,982 682 1,149 1,193 104 2,818 729 4,239 1,176 308 1,939 15 1,737 473 8,804 415 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Elliott, M E Ellis, S Elliston, M B. Elmslie, K Embleton-Forrest, J Embley, E Enfeldt, M Eng, N Eng, P Engineer, N Enright, D Enright, P Epa, D Erdman, C Erdman, S Erichsen, S Eriksson, O Ervin, S Esparo, D Espinosa, M Esposito, K Essinger, P Essinger, R Evans, J Evans, M R Evans, R Eves, P K Ewert, R D Fahmi, T Fahy, B R Fairbairn, D G Falbo, T Falcade, R Falconer, C Falkenhagen, W Faloure, A Fan, D Fan, E Fan, J Fang, C Fanning, P J Fanzega, T Faria, J Faria, T Farina, G Farmand, S Farrell, L Fazekas, P Fei, W Feitsma, J K Felder, R T Felgner, R Felicio, C E Felker, P W Felts, T J W Feng, L Fenwick, E Ferguson, D J Remuneration Expenses 121,244 95,876 89,820 121,332 114,395 107,532 151,435 90,935 93,441 95,519 106,650 104,978 134,398 83,991 89,215 115,178 89,207 99,916 120,870 165,785 80,080 113,461 124,534 184,001 120,891 141,458 90,573 129,712 77,566 91,250 118,317 83,901 88,894 94,448 78,616 95,009 81,916 102,491 80,520 81,155 102,978 90,393 92,513 89,857 95,808 83,626 103,596 132,165 107,764 79,988 88,258 106,293 105,892 128,091 148,719 90,935 107,954 123,932 663 953 1,723 427 104 1,004 47 1,787 4,443 2,181 2,677 819 4,266 998 765 1,441 250 325 909 - 13 Page 74 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Ferguson, K D Ferguson, M Fernandes, L Fernandez-Garcia, J Fernquist, C D Ferrante, M Ferris, D R Ferris, K Field, T G Findlay, G M Fink, T Finley, D Fisher, C Fitzgerald, M Fitzwalter, T Fleck, C L Fleck, C R Fleming, A Flesher, S Fletcher, D Fleury, C Foellmer, S Fong, J Fonseca Munoz, E Fontaine, D J Foofat, S Ford, G Ford, R Forsyth, D Forsythe, M Fortin, A Foster, I Foster, J D Foster, K Foster, R L Fox, P L Fox, T J Francis, K Francisco, J Frank, M Fraser, K S Fraser, S Fraser, S J Fredericksen, E Frederickson, K W Freeman, J C Freeman, S R Frew, M Fridkin, A J Friedman, S Friesen, K Froese, E A Frost, G W Fry, M T Fu, B Fu, H Fu, T Fuentes, O CITY OF VANCOUVER Remuneration Expenses 103,075 87,040 97,357 100,141 77,911 108,374 118,305 109,746 78,129 88,421 97,266 170,679 83,773 105,349 83,429 76,949 89,024 87,489 75,442 97,123 86,203 150,055 76,454 103,453 119,700 85,721 96,275 91,097 81,390 83,359 94,904 107,623 92,212 125,339 93,112 121,066 87,485 85,043 77,971 103,399 122,470 100,997 125,835 120,909 122,795 102,094 82,346 114,915 92,732 87,553 122,677 79,089 111,417 76,221 148,056 98,765 84,583 107,781 3,543 3,086 1,379 223 1,017 5,625 310 931 1,324 2,220 646 800 168 418 1,757 550 450 1,430 1,003 194 2,529 1,006 417 590 2019 STATEMENT OF FINANCIAL INFORMATION Name Furlong, T Gadey, G Gaertner, L Gagnon, P J Gagnon, Y Gahan, C M Galambos, J Galbraith, C A Gale, D Galindo, J M Gallen, T L Gallina, F Gallo, S Gallos, T Ganchar, D C M Gandha, A K Gandham, K Ganuelas, G Gaos, D Garbe, J Gardener, R Gardner, M Gardner, W M Garrison, D B Garry, A Gatley, R Gaudet, G Gauthier, G J Gazzola, R A Ge, W Geelhoed, T Gelein, M Gelsvik, C E Gemmill, K W Genge, D M Gent, P T George, D Gerber, S Gerow, A M Gerth, H M Gibbs, A Gibbs, P J Gibson, K Gibson, M Gilbertson, K Gildersleeve, M Gill, C K Gill, D Gill, D A Gill, G Gill, H Gill, J Gill, R Gill, T T Gillan, B D Gillan, L Gillis, J E Gillis, M J Remuneration Expenses 82,622 98,832 95,157 83,832 87,195 79,710 98,988 90,468 175,251 91,244 99,480 85,663 113,781 81,158 124,119 141,687 99,405 103,720 131,751 97,518 95,405 93,486 108,657 159,823 107,456 83,673 84,096 124,227 97,485 116,180 88,146 85,604 121,453 133,947 113,162 120,939 82,627 102,411 98,290 83,427 115,448 128,977 148,767 107,974 81,767 100,970 128,955 101,916 129,894 112,342 109,596 112,277 97,056 79,112 116,363 102,915 83,748 120,525 4,022 263 977 36 719 20 2,688 209 236 17 840 2,421 265 150 1,311 51 82 5,621 306 306 109 306 146 - 14 Page 75 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Gillman, A R Gilmore, S M Gilmour, J G Gimine, S Girard, T Girard, T Giuricich, K Gjaltema, J Glass, R J Glover, M Glushko, R Gobillot, J Gobillot, P J Goddard, S J Goh, B Goldsmith, S Gombots, H Gomes, C Gomes, E Goncalves, D Gonzaga, D J Gonzaga, R Gonzalez, J Goodchild, J Goodfellow, D A Gooding, I Goodlet, D A Goranson, J Gordon, C Gordon, D Gordon, H M Gormick, J Gorra, A D Gorseth, N Gottfried, N L Gould, B Goulet, M Goulitchenko, A Goundouvas, K Goundouvas, K Granger, H Grant, K K Grant, L Graves, L Gray, J T Gray, J W Grazier, C J Green, D R C Green, M D Greenberg, J M Greene, J Greenfield, M Greentree, K Greenwood, A Greenwood, A G Greenwood, J Greer, J C Gregg, T CITY OF VANCOUVER Remuneration Expenses 118,346 129,854 85,610 77,935 114,234 80,492 81,048 138,797 106,895 85,066 82,667 102,085 151,934 130,250 90,391 154,622 97,732 125,431 108,826 75,244 116,536 118,931 90,078 104,741 124,399 79,267 88,364 135,047 92,659 101,904 137,248 132,699 77,812 131,825 138,812 105,552 104,772 110,037 102,562 87,179 191,463 110,848 81,848 108,825 106,554 134,911 77,394 127,468 122,944 191,766 105,331 176,618 104,055 86,836 144,130 120,655 157,761 117,664 1,017 550 9,253 2,679 2,095 3,769 158 47 3,312 2,874 3,190 3,681 3,217 104 107 3,606 362 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Gregory, A D Gregory, J P Gregory, K Greissel, M Gresley-Jones, J Grewal, P Grieve, A Grimann, C Grimminck, P Grimwood, B Groenewegen, A Groenewold, H A Grootendorst, E Grottenberg, J Grover, R Grubb, K A E Gsponer, D Guerreiro, G Guilmant-Smith, G Gulevich, R Gunderson, J Guns, M Gupta, A Guremel, I Gusic, B Gutierrez, D Gutierrez, P A Hache, L Haggman, I N Hagiwara, R M Haid, S Haines, J Hainsworth, D Hajdu, S L Hales, J Hall, P Halldorson, J Haller, B F Hallgren, D Halliday, D Halverson, M Halyk, M Hama, G Hamade, J Hamilton, A Hamilton, C Hamilton, D L Hamilton, G Hamilton, M Hamilton, R H Hamilton, S R Hamilton, T Han, J Hanes, J Hanggi, F Hanley, B Hansen, M Hansen, M Remuneration Expenses 139,922 104,147 84,903 111,834 110,173 93,102 92,529 87,979 132,607 98,047 132,118 125,733 126,244 111,489 87,682 176,483 92,409 95,602 91,290 97,984 87,362 112,002 97,236 94,183 109,215 103,569 84,132 89,611 82,899 149,355 201,771 80,151 89,544 99,994 102,640 90,261 95,050 125,825 121,953 121,462 110,475 87,779 81,196 94,018 103,411 84,616 89,595 139,451 99,262 130,678 89,414 78,529 81,536 88,311 99,080 84,728 93,048 91,044 85 998 395 500 319 7,734 1,520 3,086 592 105 555 1,120 2,460 3,435 1,632 10 280 100 2,234 21 1,496 654 324 373 - 15 Page 76 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Hanson, L Harbun, N Harju, P Harker, C Harman, Q Harmon, L D Harries, D Harrington, C L Harris, M Harrison, R Hart, M Hart, O Hart, T Hartley, J R Hartnett, D D Hartwell, H Harvey, D Harvey, G Harvey, S A Hassett, A D Hastie, M Hastings, C Hastings, K Hatch, W Hatchen, D T Hatcher, M D Hatta, J Y Hatton, R Havelaar, J Hawkins, C Hawksbee, I Hay, R K Hayes, R J Hayne, K R Hayre, D Hayre, R Hayward, D Healy, T Heaney, S M Heeps, J D Heer, J Hegedus, R S Heikkila, J Heinricks, S Heinz, D J Heitzman, M Helm, S Henderson, T Hendren, P Hendrickson, S P Henriquez, J N Henry, M Henselmann, B Hensrud, C M Heppner, T Herbel, W A Herbert, C M Heriot, J J CITY OF VANCOUVER Remuneration Expenses 76,407 106,460 87,233 75,669 78,296 79,136 97,732 78,348 121,787 99,466 75,107 102,510 78,230 97,394 83,096 97,732 110,113 87,083 123,300 110,792 82,768 112,469 119,521 76,014 82,871 123,844 82,688 95,840 110,558 98,689 107,666 132,033 121,514 111,340 111,357 81,875 107,356 151,942 131,572 129,235 96,503 121,839 87,727 89,930 75,842 78,983 100,694 80,548 95,574 129,362 77,557 118,903 167,656 109,210 88,173 86,081 172,644 103,515 305 1,061 65 520 2,230 2,344 998 7,379 60 30 158 12,921 800 6,249 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Herrin, M D Heslop, M Hesse, B C Heywood, K Hickey, M N Hicks, C Hicks, S B P Hiebert, G J Hiebert, K L Higgins, C Higgins, D Hii, Y Hildebrand, C Hildebrandt, A Hildebrandt, B D Hildebrandt, E Hill, Z Hills, J A Hilt, M Hilton, M Himmelman, E O Hirji, K Hirtle, L E Hisey, P D Hmaidan, M Hnilica, P Ho, F Hobbis, L Hodges, G H Hodgson, K Hoese, K T Hoffmann, L M Hogan, P Hogarth, H Holbrook, D Holding, I J Holland, K L I Holloway, J Holm, K Holmes, A Hon, H Honan, D Honrado, L Hook, J Hooper, A Hooper, T Hooton, J Hope, C G Hopwood, C Horlacher, H Horn, K Horne, J Horne, M Horne, S Horne, T Horner, W Horspool, N S Horvat, K Remuneration Expenses 97,389 119,766 124,199 102,486 140,071 77,625 122,609 118,540 130,130 98,912 134,145 107,443 95,259 79,631 100,577 119,918 98,283 83,229 107,285 93,505 86,631 164,784 78,073 95,142 78,318 87,273 95,526 111,974 122,609 112,875 167,581 80,903 103,903 80,817 82,028 85,346 104,530 80,555 180,700 84,173 97,222 97,319 138,540 100,054 96,988 107,937 95,304 103,825 91,396 106,783 106,335 123,962 115,405 176,483 97,535 79,938 107,456 85,581 496 466 1,973 1,845 3,026 3,092 1,027 1,407 5,646 59 12 2,064 4,664 5,338 835 425 3,238 487 511 53 960 614 1,636 3,086 472 - 16 Page 77 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Hou, M Houghton, S Houser, D Howard, K Howardson, J R Howe, D G Howe, E Howes, T W Howieson, D I Hrushowy, N Hsieh, S Hsieh, T T Hsu, H Hsu, P Huang, B Huang, H Huber, B A Huber, P E Huculak, S Hudson, A Hudson, J Hudson, K Hudson, T Hui, T Hui, W Humenny, R Humenny, S W Hummel, T C Hundal, D Hundal, G S Hung, B Huntley, M J Hurd, T C Hurford, D M Hurworth, N Hurzin, W R Husband, J W Huska, T F Hutch, D J Hutchinson, K Hutchinson, K D Hutton, R G Hwang, I Hynes, M Iacoe, C Iacoe, S Iannacone, J Ibey, M Ichiiwa, S Ieraci, A Iizuka-Mitchell, M Imani, K Impey, P M Ince, E Ing, C Ingram, S M Iosef, P Irvine, M CITY OF VANCOUVER Remuneration Expenses 99,632 77,385 88,682 99,611 83,646 98,087 97,732 122,753 157,647 135,025 77,649 131,224 104,471 181,116 104,025 91,559 99,324 125,257 88,267 80,028 129,201 87,565 108,154 157,083 96,245 76,688 128,797 75,265 78,719 84,779 84,379 152,584 107,215 141,039 97,401 110,151 123,862 105,225 167,820 93,681 108,542 119,808 111,541 81,007 121,014 119,848 144,136 157,079 108,953 87,437 81,773 91,853 301,609 79,734 86,769 124,911 84,678 134,770 31 2,192 369 425 3,086 23,532 473 1,580 659 404 3,109 105 157 1,793 6,329 106 81 3,455 902 4,483 542 8,633 306 11,128 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Irvine, R Irwin, J T Isaac, K M Isherwood, M B Ivanov, S Jackson, D L Jackson, J T Jackson, M J Jackson, O Jackson, S M Jacobs, D Jacobson, R Jakubczyk, J M Jakubec, J James, J James, P Jameson, L S Jankovic, L Jankovic, Z Janzen, C H Jasper, K Jawanda, H Jayaraman, L Jean, C Jeffery, P Jehman, D Jelic, E Jenkins, C J Jensen, S M Jeon, E Jerkovic, M Jeske, K E Jhajj, K J Ji, G Jiang, Y Jiew, M S Jimenez, L Joe, C Joe, W Joel, M Johannson, K Johnson, D C Johnson, D E Johnson, J Johnson, K L Johnson, R Johnson, R T Johnson, T F Johnston, A Johnston, K R Johnston, S Johnstone, S A Johnstone, T F Jones, D Jones, D R Jones, E Jones, G Jones, K Remuneration Expenses 100,426 117,372 120,789 86,209 116,193 76,360 159,242 84,452 136,095 157,720 80,801 85,182 89,318 111,154 86,791 105,236 83,245 98,330 131,936 77,602 128,291 110,728 95,974 107,456 90,896 86,922 97,732 89,825 90,623 83,288 87,257 141,591 96,577 108,989 101,263 90,597 107,343 99,843 90,985 76,180 92,695 96,016 111,545 108,024 77,531 82,534 147,591 125,799 117,060 78,132 362,852 84,430 125,535 110,416 97,281 133,077 81,861 108,177 2,593 173 2,293 346 1,264 1,495 2,208 160 675 299 60 60 110 86 1,475 1,254 236 1,308 1,521 976 463 5,260 160 1,118 - 17 Page 78 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Jong, T Y W Jordan, B Jordan, J Jordan, M R Joseph, C Joseph, C Joseph, C Josin, M Joss, N Jotie, J Joyce, B Jung, C Jung, D Jung, D S Jung, J Jung, W K Kai, Y Kaila, A Kainth, H Kalyniuk, K D Kamer, T J Kaminski, I D Kanwar, S S Kapoor, S Karabegovic, H Karwat, M Kassam, N S Katanchik, S Kauffmann, O Kavanagh, D Kavanagh, T C Kavouras, G Kaye, B W Keates, R J Keays, J Kee, W Keeler, G Keen, G W Kefalas, K Keith, B Kellett, B Kelley, P G Kellner, B W Kelly, J C Kelly, L C M Kendall, P N Kendall-Craden, R L Kennedy, K Kennett, B Kenny, E Kerr, M Kerr, S A Kerr, S W Kester, J Kettmann, K Kevlahan, C Key, T Keyworth, G CITY OF VANCOUVER Remuneration Expenses 75,535 176,483 95,930 106,605 119,780 89,128 78,492 110,450 81,173 84,795 97,057 90,935 102,702 109,030 85,815 80,139 77,772 107,700 86,908 94,879 101,442 107,561 89,784 158,223 80,201 103,677 231,768 145,157 90,241 85,817 83,507 130,250 89,118 126,762 111,934 84,228 92,521 88,355 89,479 131,651 83,144 291,879 121,459 81,387 107,053 114,180 175,143 141,887 95,581 106,794 195,177 146,324 75,727 89,737 82,385 98,426 83,668 104,661 3,086 6,954 813 310 60 324 4,585 998 1,195 221 1,305 10,563 2,521 2,728 6,971 998 2,888 549 4,988 2019 STATEMENT OF FINANCIAL INFORMATION Name Khabra, J Khan, A Khan, H Khan, N Khella, H Khong, W Kidds, C Kielan, T Kiem, J D Kildare, R B Kilfoil, C D Kilpatrick, B E Kim, C Kim, D Kim, K Kim, M King, D B King, L King, R J King, T Kinghorn, D L Kingston, M C Kinley, R Kirby, D C Kirincic, D J Kirincic, S L Kirk, S Kirk, T Kish, F W Kitainik, R Kitchener, R G Kitt, S A Kittelberg, L Klar, P Klassen, N Klassen, S Klein, A Klein, R A Kleindienst, K Klemionek, B Klingensmith, L T Kloepper, K Kloosterboer, J Knezevic, N Knight, C Knoll, M J Knudson, K A Kobelka, A W Kochan, W Kochhar, S Koehler, L Koep, M Kohli, R Kolakovic, A J Kong, C Kong, Q Kong, S P Konopacki, T G Remuneration Expenses 90,776 77,181 75,242 175,107 127,964 85,507 90,597 127,565 127,470 80,070 95,133 92,441 80,643 83,749 85,374 104,915 111,035 112,953 83,638 77,901 112,014 86,556 111,606 129,276 116,571 99,930 83,626 98,154 78,137 84,998 135,821 116,196 83,862 75,749 98,560 115,875 101,608 111,845 125,909 112,083 87,850 91,663 110,241 92,007 165,259 102,141 78,316 97,732 146,269 98,977 105,909 102,550 113,020 85,719 112,661 75,508 118,092 82,934 218 249 5,299 2,100 131 766 409 325 80 2,738 800 44 466 32 796 266 450 984 566 1,558 99 18 Page 79 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Konowalchuk, J E Konowalchuk, W L Kontogiannis, P Koo, D Koo, V Koop, D Koop, D F Kopy, V P Kordmahalleh, M Kornberger, B T Korpan, S Korstrom, D Koscielski, J Koshimura, M Kosmak, M Kovacic, S Kowalski, E Kozak, R Krawczyk, L Kraynyk, D W Krezan, B Kripps, S Kristensen, J Kroeker, J Krsteva, E Krueger, G A Krueger, P W Kuechler, W Kuenzig, J Q Kuhlmann, T O Kumar, R Kumar, S Kumar, T Kundarewich, K Kung, N Kuo, Y S Kuramoto, R Kursar, R A Kutin, K Kuva, L Kuyer, T Kuzmanoska, B Kwan, K Kwan, L Kwok, H I Kyllo, D Labrador, S Lacaria, A Laclaire, L L Ladbrook, W D Lafortune, P Lagreca, J Lai, C Lai, P Laidlaw, D Lam, A Lam, D L K Lam, J CITY OF VANCOUVER Remuneration Expenses 80,297 123,140 75,933 175,172 106,780 112,604 87,283 83,626 108,057 110,199 122,609 109,151 126,392 81,949 122,609 97,732 98,488 83,200 108,462 112,523 181,088 85,929 83,037 79,905 114,180 155,763 107,083 109,678 78,605 99,323 81,789 134,048 107,456 110,301 103,407 108,957 90,597 125,068 83,209 101,029 104,014 97,723 83,638 106,765 76,746 82,959 75,715 81,520 176,744 91,901 108,665 113,783 119,062 80,114 87,814 130,342 130,059 80,314 1,045 3,086 1,118 1,133 80 131 60 1,277 463 3,150 735 988 1,356 425 131 161 10,803 800 998 998 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Lam, M L Lam, R Lam, R C Lam, T Lam, T Lamb, T Lambert, E Lambert, K M Lambertson, K Lamont, J A Lancaster, J G Land, J M Landels, B A Landles, R Landsiedel, S Lang, M Langland, H Langley, M Langley, R A Langmead, S E Lanigan, S P Lanthier, C R Lao, D Lapointe, R Larigakis, M Larijani, A Larson, M Lasocha, A Latimer, T Latta, J P Lau, A Lau, A Y L Lau, C S Y Lau, K Lau, K Lau, N Laughlin, T Lauzon, R Laverock, J A Laverty, B A Lavieri, L E Lavine, V Lavoie, H Law, A H Lawrence, C N Lawson, J D Lax, L Lay, J Le, H Le, S Leadbetter, L M Leblanc, J Leblanc, R Leckovic, K Leclair, B Ledo, G Lee Hunt, M Lee, A Remuneration Expenses 153,120 102,315 109,713 91,070 88,636 111,573 102,660 101,884 101,217 176,067 164,371 125,206 130,250 111,184 117,420 106,766 97,495 121,020 109,981 85,624 79,207 126,260 84,171 100,886 80,606 86,363 76,894 83,522 111,769 127,657 82,340 80,526 108,102 130,250 112,775 91,459 77,015 105,597 107,981 77,024 107,122 87,646 80,835 151,635 109,038 84,904 104,543 108,494 91,915 91,555 79,976 79,642 179,760 165,196 86,483 124,671 106,991 107,178 908 969 327 677 1,034 305 650 1,828 3,086 3,086 1,675 2,238 5,172 856 383 1,675 524 1,010 473 1,953 882 5,749 238 2,139 1,375 - 19 Page 80 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Lee, A Lee, A E Lee, C Lee, C Lee, C K Lee, C W Lee, D Lee, D Lee, D Lee, D I Lee, E Lee, E W H Lee, G K Lee, H Lee, J Lee, J Lee, J Lee, J W Lee, L Lee, M Lee, M Lee, N Lee, S Lee, S Lee, S Lee, T Lee, W Lees, K A Lefkowitz, B Lehal, A Lehwald, E A Lehwald, K Lehwald, M A Leibel, B B Lemire, M Lemire, P Lemire, T Lenkevitch, E Leong, M J Leong, S C Leopold, D Lepard, K V Lepore, O S Lepore, P Lepore, R Leroux, G Lessard, S J Letourneux, F Leung, A Leung, A Leung, A M Leung, B Leung, D Leung, D E Leung, J Leung, S Leung, S Leung, T CITY OF VANCOUVER Remuneration Expenses 77,503 105,568 119,329 108,941 118,766 90,935 102,261 86,364 80,449 90,675 181,845 118,478 110,753 92,595 121,504 97,461 80,048 121,835 100,347 113,638 105,460 108,090 123,635 107,496 91,838 108,744 104,415 119,549 95,648 92,977 93,328 101,919 103,171 122,875 123,293 108,076 101,885 78,408 90,155 88,680 113,899 158,175 144,745 92,823 87,908 148,857 110,147 176,483 89,927 86,420 120,334 109,574 146,019 107,858 90,935 121,333 97,750 153,505 1,034 499 3,161 1,350 634 1,568 846 68 605 1,706 4,601 1,223 60 1,632 1,274 2,693 383 2,584 3,086 921 2,198 60 998 6,225 2019 STATEMENT OF FINANCIAL INFORMATION Name Leung, T Levesque, W Levitt, K R Levy, S Lewis, A Lewis, A Lewis, D Lewis, K L Lewis, S G Lewis, T Li, D Li, E P Li, H Li, J Li, J Li, J Li, M Li, N Li, S Liang, J T Liang, K Liao, C Liao, C Liebel, K Lifton, P Liggat, M J Lightfoot, A P Lightfoot, B Lim, H Lin, F Lin, K Lindsay, S Linehan, M M Ling, A Ling, T Lingl, P Lipinski, M D Lippucci, V G A Litrell, A Liu, C Liu, G Liu, G Liu, N Livingstone, G A Livland, A Llagas, J Llewellyn, C R Lo, B Lo, D Lo, J Lo, N Lobban, L A Logan, J J Londo, H Loney, E Long, M Look, E Lopes, A Remuneration Expenses 108,665 76,380 209,419 103,540 105,828 98,899 96,350 84,658 75,557 109,595 187,228 91,962 76,303 92,213 80,016 79,976 132,513 110,635 96,754 92,657 183,037 121,766 91,145 88,340 78,857 88,070 80,428 107,312 82,011 94,472 87,664 77,066 120,683 100,712 82,625 96,420 88,468 96,605 106,740 91,635 108,953 93,205 90,689 102,442 113,553 91,191 85,282 79,243 93,199 87,179 106,943 82,868 132,885 103,495 97,802 125,094 94,603 99,793 492 440 3,086 105 131 323 473 3,736 541 1,114 610 1,356 1,386 780 305 1,321 594 137 998 324 520 654 2,270 833 1,029 - 20 Page 81 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Lopes, M Lopez Garcia, C Lorimer, C Lougheed, G D Loughrey, A Louie, A Louie, D L Louie, G Louie, K Loutit, J D Love, M Loverin, D Low, L L Lowe, C Lowe, G Lowood, J Lowry, S Lu, K Lubiw, N Lucas, T Lue, N Lui, E Luick, D Luk, M Lukes, R Lulic, D Lum, C D Lum, M Lum, W Lum, W Lumagbas, C Lunghamer, D L Lusted, M T Lyall, G Lyford, D C Lynch, J Lynch, S W Lyons, D R Ma, B Ma, C Ma, H Ma, N MacAulay, C M MacCallum, M MacCubbin, C MacCutchan, A MacDonald, R MacDonald, S MacDonald, S MacDonald, T MacDougall, K MacEachern, M K MacEdo, L M MacGillivray, B G MacGregor, R S MacInnes, J I MacIntosh, C MacIntyre, J CITY OF VANCOUVER Remuneration Expenses 81,594 105,165 106,581 83,288 83,626 107,530 103,054 90,610 76,221 112,361 75,507 116,332 94,294 75,673 81,053 89,104 118,060 99,463 156,886 129,235 93,985 107,272 110,706 92,141 116,055 90,248 112,182 85,327 93,026 79,046 91,612 104,652 83,641 105,320 96,231 104,798 104,760 123,959 79,869 96,183 114,965 93,593 111,446 119,285 82,165 104,720 107,149 102,140 82,913 100,040 85,795 86,419 84,249 123,426 102,253 126,569 78,284 103,164 95 800 145 998 158 17 52 520 415 1,038 2,274 17,412 5,897 610 2,974 2,622 1,012 4,117 243 1,647 42 4,355 181 376 265 188 1,003 2019 STATEMENT OF FINANCIAL INFORMATION Name MacIver, J MacK, T K MacKay, G MacKenzie, D MacKey, B A MacKichan, S MacKie, D E MacKie, I N MacKie, K A MacLang, D MacLean, J MacLeod, T M MacNeil, B C MacNeil, R MacPhee, I MacPherson, M MacQueen, R T Madden, A Maddison, J Madsen, S Maestro, M Mafatow, M Maffei, D C Magnusson, R Mah, H H Mah, L M N Mah, T Mahpour, H Main, K R Malabuyoc, J Malcom, J Malczyk, A Malekmohammadi, M Malis, I Malla, S Mallen, M Maloney, C Maloy, W D Mamonova, L Man-Bourdon, A C Maness, A Mannella, J Manning, W C Manson, I Mantei, J A Manyk, B Mar, M H Marchand, M Marchant, K R Marineau, G S Mark, E D Markovic, M Markovic, Z G Marley, E Marohn, G K Marousek, M Marquardt, D Marrello, A Remuneration Expenses 97,057 135,337 106,289 105,163 164,093 118,721 125,219 97,732 84,700 110,976 136,432 106,821 77,676 91,813 107,619 75,052 78,622 76,198 85,303 87,503 90,688 97,665 113,143 100,271 88,528 109,621 92,577 89,586 134,821 80,528 110,183 120,294 78,362 119,901 99,496 113,958 86,481 87,393 93,223 94,293 108,348 81,603 83,900 76,318 138,167 104,436 108,080 126,972 85,512 117,572 83,046 80,951 144,809 146,252 177,360 102,030 107,151 107,204 245 722 499 3,086 245 436 1,711 60 813 149 283 305 1,038 2,510 9,984 1,138 778 453 3,823 948 141 1,227 262 362 209 7,250 7,039 - 21 Page 82 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Marrello, P Marriott, P Marrocco, A Marsh, B Marsh, R J Marshall, G Martel, M Martel, S Martin, A H Martin, F Martin, M Martineau, J Martinez, S Martychina, O Marwah, J Marzin, M Masangane, S Mashruwala, M Mason, C C Massey, C R Massey, J D Massine, W Masters, C L Mastromonaco, A Mastromonaco, F P Mate, C Mate, T Mathar, S Matharoo, G Matharu, U Mathur, N Matricardi, C Mattarollo, S Matterson, A Matthews, L Mattu, M H Mauboules, A Mauboules, C Maunsell, W D Mawunganidze, L C Maxwell, G Mazer, K Mazurek, R M Mazzocchio, F McAuley, J E McCall, M McCarthy, J McCarthy, P McCarthy, P McCash, M McConnell, R L McCreath, K L McCurdy, A McDermott, J McDiarmid, M McDonald, B A McDonald, E McDonald, G CITY OF VANCOUVER Remuneration Expenses 88,031 94,804 90,422 99,475 119,618 81,615 81,556 78,094 90,241 95,913 107,328 78,221 112,492 77,450 105,113 151,686 99,638 101,403 121,227 119,975 83,021 104,174 120,608 83,186 108,191 80,940 88,792 102,632 90,973 136,000 119,115 83,882 96,031 132,686 122,609 120,742 96,642 88,374 123,941 106,628 100,231 83,689 129,601 90,038 93,255 130,617 92,642 85,131 77,312 119,781 97,214 111,591 147,667 142,353 76,825 95,162 139,955 121,751 105 904 878 1,359 659 1,887 1,281 486 473 1,138 16 815 1,142 190 252 715 135 254 382 776 149 4,105 324 2019 STATEMENT OF FINANCIAL INFORMATION Name McDonnell, B McDonnell, P McEachern, S A McEwan, T McGillivray, L McGinley, E M McGinty, C McGowan, B D McGrath, N McGuire, T McIntosh, D McIntosh, S I McIntyre, L A McIntyre, Z McIvor, G McKay, D McKellar, M W McKenzie, A McKeown, P J McKerracher, C McKibben, S McKimm, C McKinnon, M H McKinnon, R L McKinnon, T M McKnight, J McLachrie, R M McLaren, C F McLean, H D McLellan, M A McLennan, R McLeod, B McLeod, J D McLeod, R McLeod, T M McManus, P McMath, H McMillan, J T McMillan, S McMillan, T McMullen, A M McNabb, M F McNaney, K C McNeill, Y McNutt, R McPherson, K A McPhillips, S McQuarrie, J McRae-Smith, A B Meaker, T S Medland, C E Meers, D A Mele, S Melten, P F Meneghello, T Menjivar Guardado, J S Mercer, S Merino Gutierrez, F Remuneration Expenses 106,317 90,558 106,242 95,360 97,999 92,087 122,795 97,394 78,906 75,442 94,686 86,946 78,022 94,591 78,642 117,590 127,443 83,629 121,269 83,899 110,641 122,609 125,773 119,514 83,054 77,549 92,384 101,272 89,847 117,027 122,609 87,569 100,629 84,252 80,230 107,667 100,164 127,403 108,395 84,156 94,188 82,877 175,206 121,775 117,776 134,333 108,429 118,287 95,222 86,965 175,143 140,391 127,028 114,006 83,819 78,307 105,114 88,518 2,224 1,549 884 16 659 1,198 430 545 632 1,409 245 315 8,395 681 3,878 1,495 800 2,391 433 1,259 383 - 22 Page 83 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Merrill, C Mervin, G C Merz, M R Messenger, C A Messenger, D R Methorst, H Mewhinney, E Meyer, A Mezzomo, F Michaud, J M Middleton, S Mikitka, J A Mikkelsen, R S Mildenberger, N Miles, R Millar, S T Miller, B Miller, D Miller, K Miller, M A Miller, M J Miller, S Milliken, D Mills, S Min, H Mineer, J Mirza, F Misci, M Mital, E Mitchell, A L Mitchell, D Mitchell, G D Mitchell, J Mitchell, K Mitchell, K Miyaji, K Moberg, D A Mocharski, M R Mochizuki, G E Mochrie, P R Mogerman, O Mohamad-Khany, S Mok, C Molaro, A Molina, M A Molley, A D Monckton, N Monroe, G Montgomery, N Moore, A Moore, C Moore, D Moore, G Moore, K Moore, P M Moore, T D Moors, A D Moran, G CITY OF VANCOUVER Remuneration Expenses 106,590 119,261 81,133 128,990 143,651 111,970 106,158 116,049 75,065 171,568 109,295 91,503 103,330 98,760 122,609 115,231 93,824 75,600 110,330 108,950 89,331 83,844 85,368 76,255 91,367 100,107 122,609 92,985 150,627 94,399 90,944 79,720 108,425 83,428 76,302 124,832 144,407 86,148 112,697 288,475 103,970 99,981 91,450 174,300 83,321 77,179 120,635 102,306 94,574 80,639 77,057 114,006 108,850 75,782 128,466 176,395 89,058 99,861 496 6,130 3,086 873 490 998 1,839 600 511 981 20 576 51 5,131 4,173 2,141 324 1,038 350 953 306 8,469 891 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Moreau, J C Morgan, B Morgan, D Morgan, J A Morin, P A Morishita, K S Morishita, L Morrison, E T Morrison, G S Morrison, J Morrison, J M Morrison, S G Morrison, T Morrissey, S Morrow, B E Mortimer, J S Morzaria, S Mosher, C W Mosher, S Moshier, P Moss, P H Moss, R Motkaluk, R Motokado, G Mouck, D D Mudrovcic, M Mueller, S Mueske, D G Muir, M Muirhead, A Muise, S G Mulcahy, J Mulder, C C Mulhall, S Mulji, K Mulligan, R Munro, T Muntasir, S Murakami, M Murphy, D H Murphy, G Murphy, K D Murphy, L Murray, B R Murray, G Murray, W R Murru, D Murtagh, C J Murton, B J Musslick, H Mydansky, D Myles, N Mylrea, T N Nadalini, R D Najafi, N Nakanishi, K Naklicki, A Namdari, D Remuneration Expenses 97,532 91,784 103,460 108,414 142,886 152,464 90,437 122,979 156,658 160,438 96,579 104,003 106,267 75,455 98,478 117,807 121,244 112,420 106,789 107,456 103,372 100,711 112,427 112,356 93,361 88,245 107,534 97,896 98,013 75,434 106,004 131,076 122,174 96,296 158,367 113,964 83,613 76,934 101,668 98,087 112,565 99,521 86,842 120,640 180,439 133,078 124,649 89,108 143,033 82,885 78,528 100,937 82,512 83,185 104,051 172,268 237,149 106,337 2,830 1,175 11,471 4,450 1,046 2,295 240 440 740 3,437 1,627 932 1,283 505 362 998 3,157 3,795 1,333 342 473 3,086 1,046 125 23 Page 84 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Narayan, V Nathwani, A Naughty, R Naundorf, D Navratil, M A Nayeri, S Naylor, M E Neal, P Neale, B Neale, J Neault, M D Nedyalkova-Dimova, T Neely, P B Neill, C L Nelms, C Nelson, A D Nelson, C Nelson, J Nelson, J Nelson, J D Nelson, T Neufeld, J Neufeld, L Neumeyer, P Neves, V S Neville, I R B Newman, A Newman, B Newman, C Newton, N Ng lll, A Ng, C K Ng, G Ng, H C Ng, L Ng, L Ng, T Ng, T C Ng, W Ng, W Ngan, C Ngo, H Nguyen, D Nguyen, J Nguyen, K Nguyen, V V Nicholls, J Nichols, D G Nichols, E Nichols, L T Nicholson, J Nicholson, P Nicholson, R Nicholson, W Nickerson, A Nickle, B R Nicol, S C Nielson, G CITY OF VANCOUVER Remuneration Expenses 103,161 123,396 122,668 107,103 122,712 110,186 123,481 86,142 107,221 112,144 112,397 120,334 81,452 91,057 207,835 117,705 147,551 105,251 89,894 81,486 78,706 92,666 85,258 111,481 97,195 99,012 136,149 96,297 117,529 82,002 114,129 78,229 80,742 94,585 101,746 98,425 82,271 121,853 91,179 84,343 113,768 129,155 78,109 90,384 110,463 84,104 84,365 142,608 84,416 129,842 106,543 123,414 80,896 112,666 142,342 75,580 127,011 120,914 546 1,633 1,069 2,350 5,719 973 100 1,311 4,089 1,585 161 383 1,321 1,321 383 325 1,742 69 473 998 501 150 480 843 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Nikolai, A J Nikolai, K Nikolic, S Nilsson, B L Nitychoruk, M Noble, C A Noke Smith, A C Normann, H F Norrie, A S Northrup, T E Norton, P C Nostitz-Tait, G V Nouri, M Novak, R Nowak, G Nurianti, S Nyhaug, T P O'Brien, L R O'Callaghan, K O'Coffey, T O'Connor, E Odong, J O'Donnell, T Odynsky, P Oehlschlager, C K Ogden, M R Okell, C Oland, H K Olar, J W Olderskog, T Oldfield, T B O'Leary, J E Oleson, R Olinek, J Oliveira, M Oliver, B Oliverio, R Oljaca, D Olsen, T W Olson, J O'Neill, J Ong, M Onions, C Onukwulu, I Oppenlander, D W Orban, C Orellana, J Osghian, D Ostafiew, M O'Sullivan, D Otoole, S Oum, P Owen, C Owen, K W Owen, T Owsianski, R Ozdoba, R R Paar, V R Remuneration Expenses 81,762 108,839 113,055 101,088 107,940 130,250 119,605 190,876 121,244 86,305 77,100 95,457 94,025 129,722 86,719 91,282 116,471 77,526 86,735 90,260 87,465 120,167 153,463 91,374 190,040 121,576 110,734 133,478 125,928 86,186 129,447 91,992 76,528 140,692 78,421 78,477 91,933 97,625 116,090 101,041 102,409 97,342 78,846 79,072 122,916 84,668 94,571 120,789 106,415 125,609 87,354 93,310 104,754 85,681 97,665 76,867 75,204 93,931 30 2,144 105 261 105 188 335 34,070 3,086 1,857 150 125 158 131 672 1,179 1,185 3,393 261 4,047 3,158 77 20 24 Page 85 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Pabillano, J Paccani, V Pacheco, A Pacis, A Page, S Page, T A Pagliuso, E Palazzo, F Palmer, C Palmer, J Palmer, R A Pander, S Pangalia, S Panganiban, M Pappajohn, S Pappas, P Parasiuk, J Park, J Park, T Parker, D Parker, L Parkes, J Parkin, D W Parlby, T Parmar, M Parno, D A Parno, M Parr, J Parrotta, D Pasin, J Pask, A S Passaglia, C M Passmore, D J Pate, M Patenaude, M Pater, C Paterakis, M Pathal, G S Patocka, J Paton, J A Patrao, A V Patrk, L Patterson, C Patton, B A Patzke, M Pauls, B M Paulson, M R Pavone, A Pavone, C Pawelchak, F J Pawlak, C N Pawlitschek, S C Payne, K Peacocke, N A Pease, L Pease, V Peck, T Peet, B G CITY OF VANCOUVER Remuneration Expenses 92,615 95,416 78,325 78,979 76,195 94,481 89,759 84,049 153,264 113,705 97,732 146,315 131,988 78,893 99,555 85,716 78,732 106,558 107,493 120,808 135,190 75,128 127,938 83,267 88,602 120,974 99,605 109,002 82,842 97,518 107,845 97,381 121,552 104,900 78,869 77,077 92,100 164,126 99,154 106,898 84,548 88,869 85,573 82,942 105,908 77,683 161,130 75,749 75,432 86,043 117,564 82,534 109,295 119,955 105,519 104,049 90,762 96,511 2,092 47 2,845 60 6,846 1,481 20 1,823 891 1,823 2,934 1,326 161 20 3,536 350 7,533 959 2,155 245 2019 STATEMENT OF FINANCIAL INFORMATION Name Pelletier, B G Peloquin, D G Pendergast, Z C Penney, T Pennings, R Peppin, M Pereira, D Pereira, W Perez, J R Perodie, J Perovic, M Perrett, D Persaud, M H Peskett, R Peskett, R C Peterson, D R Peterson, T R Petrus, A C Petruzzelli, A C Petry, M Petsinis, S E Petticrew, H Pezzolesi, G Pezzotti, T Pfoh, R E Phair, B S Phan, T Y Phanthoupheng, J Phillips, D Phillips, J Phillips, M Picard, E Piccoli, D M Piccolo, D Pickard, G Pickens, R R C Pickersgill, M Pickett, E Pickett, I Pickett, J D Pidcock, C Pighin, D G Pikker, D Pilas, K Pinder, K Pirmoradi, Z Piwowarski, Z Pizzolato, L A Planinsic, J Plant, S Plaxton, W A Pocock, N Polonio, M A Polovy, S Pont, D Pontellini, M Pope, D Porteous, C Remuneration Expenses 99,421 80,979 100,714 108,943 95,144 109,580 110,739 134,474 77,365 106,429 82,444 81,716 128,806 108,162 106,487 135,395 127,145 80,045 99,293 107,456 91,850 112,605 106,393 82,614 120,504 107,602 105,157 89,536 118,348 121,074 131,468 118,975 86,038 97,732 129,623 129,763 104,294 103,287 105,198 83,115 121,226 123,340 77,077 113,611 77,530 99,230 81,253 92,378 81,768 99,862 81,147 103,940 125,873 108,665 98,242 83,288 108,186 107,184 1,978 794 998 398 677 1,747 131 787 190 1,417 462 1,664 265 116 436 - 25 Page 86 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Postlethwaite, C W Postma, T E Potter, C Pottinger, G H Poulter, M Pour, S Poutrel, G Pow, C Powell, A Powell, J L Powell, L Powell, R Power, A T Pradel, P Prasad, A Prescott, L Preston, L D Preston, P Prevette, T J Price, A Price, D Price, F Pricope, I Priest, J Primerano, M B Principe, L Pringle, K Pritchard, W Probert, J Pruger, M Pruniak, J Pucci, P Pughe, D W Pugliese, D Puleo, V Pulgar, A Purchas, M W Puustelli, M M Puzio, C Pybus, C Pye, M Pylatuk, A Qazi, H Qi, W Quan, N Quan, V D Quayle, B T Quennell, B Quigley, T P Quilty, J A Quintero, L A Quirk, E Raby, W J Radakovich, M Radziminski, C Rafique, F Rai, B Rai, B CITY OF VANCOUVER Remuneration Expenses 95,021 139,982 124,543 131,182 83,162 110,525 119,605 97,341 104,700 76,758 104,913 107,239 122,609 90,371 83,647 191,513 84,931 90,638 99,380 96,556 87,998 95,956 100,230 82,271 131,354 90,952 85,600 98,781 124,775 94,583 103,094 91,306 120,868 110,521 95,241 98,445 131,379 111,598 88,888 104,954 84,435 83,174 81,216 108,782 92,587 132,199 180,415 105,928 77,458 84,446 99,611 84,310 80,289 122,609 107,703 116,625 152,536 131,224 4,367 1,768 1,115 4,800 209 425 306 252 3,152 2,522 3,086 1,964 1,217 9,068 3,653 125 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Rai, H Ralph, P Ralph, S A Ram, S C Ramirez, J Ramogida, S F Ramos, M B Ramos, W Ramsden, K Rana, G Randall, B G Randazzo, F Rasoul Kim, A Rattray, R Ratushny, G L Rautenberg, J Rawsthorne, D M Reagh, K C Reddy, A Reddy, R R Reed, C Reed, G D Reed, J Reed, M R Reed, P Reese, A W Regan, W Reichelt, J Reid, A N Reid, D B Reid, L Reilly, M Reisen, E G Reisig, D Rempel, G Renning, R D Revesz, M Rhine, L M Ricard, J Rice, M D Richardson, J Richmond, S Richter, J Ridge, M Riebe, J Riminchan, A Ritchie, M C Ritter, A Rivet, S Robbins, J Roberge, D Robertson, A R Robertson, C Robertson, D Robertson, D R Robin, S Robinson, D Robinson, D Remuneration Expenses 108,307 153,440 79,949 77,185 93,430 85,860 90,264 85,887 93,165 78,731 106,224 76,576 107,942 100,012 81,688 91,870 121,699 83,338 112,987 82,972 163,752 105,950 88,920 90,557 110,886 83,988 77,460 80,239 84,826 265,478 78,156 114,556 119,598 75,324 75,457 176,551 131,782 82,274 82,340 84,491 78,982 98,425 82,099 86,838 130,250 114,555 78,438 91,585 117,334 143,700 180,270 99,922 153,431 107,505 118,603 92,704 110,593 91,286 1,353 20 420 602 308 1,547 2,738 3,086 405 518 7,481 235 12,667 5,518 104 48 266 1,080 263 998 3,165 325 68 - 26 Page 87 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Robinson, J D Robinson, K Roderick, J F Rodrigues, G D Rodrigues, P Rodukoff, P Rogers, B Roman, P Romaniuk, D S Romanko, J Romanowski, A R W Romses, A Ronalds, N Roos, J M Root, S Roote, P D A Rosa-Brailsford, D Rose, S M Rosengren, P Rosenlund, D J Ross, A Ross, C Ross, D L Ross, J N Rossetti, G Rougeau, G Rourke, K Rowley, W J Roy, A V Rumm, D Russell, S Rusticus, M R Rutherford, E Rutland, K Ruz Hernandez, R Ryan, A J Ryan, P Rycroft, L Rysiewicz, J Ryskie, G A Sabellico, A Sachdev, M Sagarbarria, J Sagert, T J Sahota, S Saini, D Sakamoto, H Salar-Arefi, Y Salas, R G Sales, A P Salina, M Salinas, C J Sami, V Sampert, D R Samson, E Sandberg, K Sanders, B Sanderson, K M CITY OF VANCOUVER Remuneration Expenses 79,843 123,139 82,237 123,327 98,089 105,554 86,182 89,106 122,418 106,337 112,484 83,534 94,823 124,884 119,660 89,786 94,626 100,244 134,712 146,268 143,282 92,337 95,995 121,244 82,943 82,528 83,626 104,290 83,178 114,099 105,036 109,967 102,046 84,645 92,780 117,255 174,488 116,661 75,277 132,785 88,512 80,314 91,918 94,798 77,077 113,384 75,520 107,292 124,829 125,322 93,912 128,298 94,242 127,361 75,989 115,891 107,744 92,263 6,417 183 200 65 295 506 1,133 455 3,621 6,186 893 1,686 5,026 1,321 431 2,298 629 - 2019 STATEMENT OF FINANCIAL INFORMATION Name Sandher, S S Sandhu, B Sandhu, B Sandhu, C Sandhu, G Sandhu, J Sandhu, J Santema, A N Santorelli, V Santos, C Santos, J Saraiva, J Sarazin, P J Saulnier, C Saunders, K Saunders, S Savage, E Savage, G Savage, M Sayre, C M Scarborough, M Scarlett, T Scarr, T Schenderling, R P Scherban, J J Scheu, M A Schick, J Schmidt, F Schnackenberg, D E Schneider, J A Schoeffel, K Scholefield, M L Schouls, M Schreiner, C J Schultz, E Schwark, M Schwebs, S Scollard, T Scott, A Scott, D S Scott, K J Scudder, N Sears, B J Sears, K Seaton, M Sebastian, L G Sebastiano, M Seifert, W D Sekoranja, R Sellers, G L Semenya, A H Senghera, B Senior, C M Sereda, G E Sereda, M J Seto, E K Sevallo, S Sever, D M Remuneration Expenses 91,307 83,293 77,573 106,204 140,083 92,438 75,918 91,713 116,857 79,537 131,005 83,174 90,060 75,663 75,418 161,464 87,913 140,181 116,331 83,645 103,630 109,475 91,157 138,774 130,466 127,729 79,104 109,617 97,732 85,953 121,007 152,126 153,269 109,673 87,065 156,560 129,706 176,454 118,146 107,500 125,003 83,040 151,674 129,260 94,548 83,718 75,604 98,210 88,203 107,654 80,229 117,121 86,685 126,556 154,609 107,485 103,573 102,088 5,214 3,810 63 2,250 3,410 670 60 2,433 1,133 95 1,393 890 6,460 3,009 2,601 773 395 223 383 2,062 2,137 161 27 Page 88 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Sevilla, E A Sew, B M Sexton, J Shalist, J Shamess, A Shanahan, J Shannon, A Shannon, C Shapka, R Sharif, D Sharma, B Sharma, J Sharma, S Shaw, J Shearer, D Shearer, K Sheasby, P Sheehan, L Shen, Y Sheng, W Sheppard, J Shergill, M Sherriff, A Sheu, Y Shi, W Shi, Y Shield, M Shier, C Shirley, D Shoji, M Shokar, A S Shong, D G Short, J Shorter, C Shroff, R Sibley, G R Sibley, M A Sidhu, B S Sidhu, G Sidhu, R Sidwell, A Siemens, R P Sihota, A Sihota, P S Sikolya, N Silva, O Silvestrone, K Simmer, T Simon, G Simpson, M Simpson, S Sims, R W Sinasac, C E Sinclair, A C Singer, J Singh, A Singh, A Singh, S CITY OF VANCOUVER Remuneration Expenses 86,051 121,937 79,104 111,841 176,454 120,858 105,620 86,483 82,798 91,264 100,284 121,070 86,608 94,515 132,036 125,736 133,523 107,677 84,122 91,306 93,855 100,779 100,065 98,312 79,942 111,763 104,549 106,905 121,136 151,557 87,404 131,466 115,674 76,648 80,270 76,378 85,553 75,801 115,674 139,488 152,780 94,728 105,521 126,947 92,691 159,653 86,404 111,773 77,993 90,051 75,326 85,580 86,404 133,116 93,155 100,757 99,905 265,955 3,098 311 245 250 4,588 1,143 105 2,135 473 473 1,423 1,317 1,730 324 1,082 2,302 2,642 1,185 326 2,890 1,102 2019 STATEMENT OF FINANCIAL INFORMATION Name Singleton, P Sister, S Siwy, A Skidmore, D Skinner, M Skinner, M T Skov, J Skrepnik, V Slade, B Slader, G R Sleightholm, D G Sliacky, J Slingerland, J Slykerman, D Smaldino, M Smit, F Smith, B R Smith, D C Smith, D D Smith, D M Smith, E Smith, G J Smith, J Smith, M Smith, P M Smith, S M Smith, S S Smulders, C G Snikvalds, R Snitz, A So, D So, M Sobejko, J Sobh, M Soglo, M P Soh, V Sohi, K Sojka, A S Soleimani, M Soliman, R Sommer, P Song, D H Soni, H Sonnenburg, C Soo, J M Soo, V Soukup, G Soutar, R Soutar, T D Sovdat, S Sovdi, H L Spaans, K Spangberg, G K Spargo, B R Sproston, S Spythourakis, G St Clair, A St. Michel, P Remuneration Expenses 90,932 87,993 96,961 97,703 90,379 100,574 83,626 120,748 107,362 89,930 82,801 87,579 111,515 103,809 102,831 131,224 105,293 181,449 76,070 103,810 149,400 134,633 106,236 80,997 107,498 107,859 83,915 110,998 78,240 85,095 120,789 120,419 122,609 91,430 110,790 80,314 94,908 143,609 109,083 89,156 99,128 83,508 147,994 99,456 98,791 84,182 80,084 98,255 78,569 128,994 123,585 98,666 97,732 97,631 110,887 85,355 85,238 124,312 1,771 771 245 308 998 2,339 4,127 1,780 1,470 908 650 4,186 150 6,477 190 3,179 116 3,289 2,519 324 3,658 28 Page 89 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Stabler, R W Stad, B Stadnek, C Standerwick, J Stanford, C Stanford, C D Starritt, A P Stasila, L Steele, B Steele, G W Steele, R Steen, A Steen, J Steer, M Stefanon, F D Steglich, N Stellick, R Stephen, B F Stephens, S Stephenson, N Stephenson, S Stevens, D Stevens, J Stevenson, L J Stevenson, S W Stevenson, W Steward, A Stewart, D Stewart, I Stewart, K Stewart, R Stickney, C Stiles, C Stoneson, S Storer, P Stouten, C Straith, D Straka, A Strand, I Straub, G Stroup, C S Stroup, D M Struthers, T Styles, A G Styles, R Su, J Sugie, L K Sukul, B M Sulem, G Sullivan, E Sumecki, A D Sumter, A Sungur, C Sunshine, M G Surette, M L Sussmann, C Sutherland, C Sutton, S CITY OF VANCOUVER Remuneration Expenses 75,190 83,332 115,703 104,468 106,012 154,365 110,174 100,796 108,093 112,022 118,642 85,802 97,732 120,196 83,321 109,074 79,315 114,212 122,928 99,683 106,654 181,996 109,124 83,676 82,529 98,444 110,172 79,096 104,406 103,775 121,672 76,612 79,121 113,831 152,450 103,538 99,793 98,087 126,733 99,052 83,698 153,941 115,254 126,262 79,247 131,548 90,422 125,151 77,678 76,912 102,253 84,744 114,521 118,216 84,378 97,948 115,569 104,706 116 1,402 908 1,560 2,684 2,757 6,864 1,943 150 355 433 2,125 47 70 2,003 2019 STATEMENT OF FINANCIAL INFORMATION Name Suurkask, B R Suveges, C Suzuki, K T Swan, J L Swantje, E Sweetapple, K Sydenham, D P Syskakis, T S Szeto, N Szeto, V Tabata, W Tack, D Taddei, A Tai, H Tam, S Tam, W Tamashiro, K Tammen, R Tan, F Tan, J Tan, W W Tanaka, E Tang, G Tang, L Tang, W Tao, A Tartaglio, P Tejani, N Telling, R Teneese, R L Teng, W Tenney, T Teoh, A Teoli, G A Ternes, G R Tessier, D Tessier, J Tetzlaff, D K Thakur, P Tham, M K Thawng Mang, J Thibodeau, D Thicke, M Thirkell, J T Thomas, A Thomas, D A Thomas, K Thomas, S Thompson, A Thompson, C Thompson, C Thompson, J Thomson, P Thorburn, T T Thornley, A Tia, A Tierney, D Tilt, M H Remuneration Expenses 88,506 76,191 127,174 89,755 117,985 99,600 153,852 101,458 122,446 86,563 132,073 114,006 91,003 86,634 96,908 80,769 102,763 101,152 130,142 91,034 84,918 106,337 127,120 90,551 91,399 129,906 78,623 110,006 82,950 87,744 108,081 98,492 78,121 148,637 77,962 89,530 107,722 83,337 107,466 80,081 100,385 83,291 99,020 95,363 92,028 84,183 83,046 88,285 121,631 114,673 106,251 97,589 109,255 101,986 100,020 121,911 122,804 120,257 2,195 1,326 473 998 2,621 1,734 998 436 6,246 998 266 210 110 365 545 68 1,049 483 305 1,150 4,001 29 Page 90 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name To, D Tocco, J Todd, B Todd, B C Todd, K Todd, L Tohill, J Tolentino, C Tolnai, D J Tomono, T Tomyk, K Tong, J M Toop, D R Topping, S Torres Garza, M Torres-Rivas, W Torstveit, R Tough, S Townend, R Trach, D Trach, J L Track, J P Traer, R Tranter, J Traviss, R Tremblay, M Trick, L Trinh, P Trott, K A Trudeau, M H Trylinski, R Tsai, G Tsang, J Tsang, W Tsang-Trinaistich, J Tsang-Trinaistich, T Tse, R Tseng, K Tsikayi, R Tudge, J J Tudor, L R Tuerlings, L Tully, A Turcic, K Turecki, J Turishev, B Turnbull, A Turnbull, H Turner, A Turner, S Turner, S D Tuttle, R Twa, J S Twarog, D Twarog, G Tweedie, M B Twemlow, C J Tynan, K CITY OF VANCOUVER Remuneration Expenses 77,077 77,740 86,984 136,051 87,681 101,282 79,166 84,738 110,382 117,702 133,745 91,364 98,159 111,364 93,318 85,250 100,668 75,606 80,552 91,518 97,253 164,962 139,454 97,154 91,766 93,351 106,142 97,664 109,965 108,352 100,807 173,861 86,135 85,142 87,348 138,941 77,458 103,681 93,913 107,581 97,185 75,982 97,394 108,408 116,243 134,107 83,278 116,301 133,116 133,970 123,717 97,535 191,463 90,017 96,791 139,775 101,508 87,227 840 835 2,237 2 473 220 3,086 2,952 659 860 3,086 658 60 167 1,033 11 11,870 150 60 3,086 3,205 706 2019 STATEMENT OF FINANCIAL INFORMATION Name Uncao, E Underhill, D Underwood, C Ussher, O Uyesugi, D Uyesugi, J Vaillancourt, E D Vaisbord, P Vakili, H S Valizadehasl, M Van Den Boogaard, S C Van Fraassen, B Van Horn, D M Van Acken, R Van Laare, N G Vanasse, M Vandekerckhove, G Vandermark, J Vane, V Vanjaarsveld, S Varga, M Varn, H Vashisht, S Veer, R Veer, R D Verappan, D Verdicchio, A Vernooy, M P Veuger, D A Viani, A Vieira, C A Vigil, M A Vike, S Villamil, J Virji, S Virtue, N M Visintin, L Visona, M Vissers, L Vistaunet, B Vitkovic, M Vogt, K A Vohora, N Volpe, L A Volpi, P Von Minden, M E Voskakis, S Voth, K L Voth, V Vukelic, Z Waddell, D Wahl, J A Waite, J A L Waite, R W Walia, M Walker, B Walker, C Walker, C N Remuneration Expenses 75,372 129,601 154,246 113,613 121,675 108,888 80,504 107,441 99,511 93,841 102,153 129,763 127,731 144,190 122,082 131,991 107,701 89,775 100,577 140,970 105,272 137,443 110,912 87,558 125,256 147,331 120,334 108,746 127,473 78,848 83,193 80,314 106,089 95,785 122,514 106,226 99,437 75,952 85,667 114,006 126,944 89,671 101,308 92,010 83,317 98,747 93,568 87,633 88,762 82,287 82,739 100,203 98,961 90,085 148,494 110,877 75,893 93,913 273 1,681 998 650 3,180 1,154 687 998 1,767 461 1,015 60 3,126 551 120 308 113 1,526 1,685 998 450 - 30 Page 91 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Walker, D J Walker, K L Wall, B Wall, D Wall, G Wallace, G M Walls, J Walls, J A Waloszek, E Walsh, R P Walton, R Walz, S Wan, K Wang, C Wang, H Wang, Q Wang, S Wanklin, T Ward, B H Ward, S Wardell, M Warkentin, J W Warn, A J K Warner, P Warnock, R C Warwick, R Washington, B D Wassenaar, F J Watanabe, Y Watkins, C M Watkins, E Watson, R S Watson, S D Watt, B A Watteyne, T Watts, C G Watts, D Watts, E Webb, S Weber, P W Webster, B Webster, G Weeks, R Wei, J Weiss, R Welch, K Welder, B Wellington, T Wells, N R Wells, S Werfl, C Werner, R R Westerman, D Westgate, J B Wewala, D Whincup, M Whincup, T White, B CITY OF VANCOUVER Remuneration Expenses 96,651 90,260 82,090 95,956 75,931 119,805 94,765 80,666 112,555 86,193 97,300 86,973 136,232 109,416 80,713 100,605 91,737 131,162 89,681 111,418 102,693 112,624 104,111 121,699 149,277 114,512 77,391 80,074 80,941 88,146 101,143 127,603 101,978 77,148 91,838 88,045 109,957 142,534 107,859 105,222 85,202 86,560 107,889 109,585 98,926 104,059 96,934 108,475 110,647 102,706 86,225 82,060 101,466 103,301 90,339 115,430 81,942 91,720 511 1,038 449 85 3,417 306 265 473 5,736 26 68 473 306 395 167 2019 STATEMENT OF FINANCIAL INFORMATION Name White, F E White, J White, P White, R White, W B Whitehead, A G Whiteman, K J Whynott, B M Wiebe, B P Wiebe, J Wieler, H Wightman, C Wilde, C Wilde, M Wiley, D Wiley, K R Wiley, S Wilgosh, J Wilkins, E Wilkinson, C Wilkinson, J D Williams, C Williams, C D Williams, D Williams, L Williams, M Williams, R Williams, R Williams, R J Willis, B Wilson, D Wilson, G A Wilson, H Wilson, J A Wilson, K J Wilson, M Wilson, R Wilson, S Wilson, T H Wilton, S Wingert, C Winsemann, H Winstanley, D Winter, R D Wittgens, M Wiwchar, J Wojcik, K Wojnarski, D Wold, B Wolff, K Won, C Wong, A Wong, A Wong, A Wong, A H Wong, B Wong, B Wong, B F Remuneration Expenses 84,331 93,739 121,902 84,787 131,234 109,442 105,235 79,115 93,427 110,709 82,987 79,607 103,021 81,211 113,123 85,730 99,161 105,531 76,075 93,688 96,470 107,919 81,304 84,767 118,847 82,460 123,078 87,107 114,900 94,323 153,264 126,587 95,660 80,848 153,906 104,881 109,521 119,905 83,878 204,409 111,936 81,553 116,587 85,512 175,334 89,816 84,724 90,787 128,204 101,322 118,411 108,661 85,725 79,908 91,488 127,321 104,666 85,204 6,161 105 1,739 499 3,557 591 1,530 1,914 2,409 1,894 226 753 609 622 2,999 1,903 559 1,321 1,136 - 31 Page 92 of 118 SCHEDULE OF REMUNERATION & EXPENSES EMPLOYEES EARNING OVER $75,000 Name Wong, C A Wong, D Wong, E Wong, G R Wong, H Wong, J Wong, J Wong, K Wong, S Wong, T Wong, V Wong, W Wong, W Woo, H Woo, L Wood, G P Wood, J Wood, S Woodhouse, M Woods, B C Woods, B L Wotherspoon, P Wray, B A Wright, G Wright, S Wroblewski, A Wu, H Wu, M Wuerch, C T Wulder, J Xian, Q Xiao, Z Xiong, L Xu, C Yackel, A B Yamamoto, K Yang, A Yang, H W Yarych, T R Yates, M Yee, A Yee, A Yee, K Yee, K Yee, L Yeh, Y D Yep, A Yip, M Yip, R Y . CITY OF VANCOUVER Remuneration Expenses 77,134 153,264 113,654 127,614 84,543 114,075 81,087 92,503 76,025 75,615 88,563 110,763 78,918 120,964 79,550 130,766 103,497 113,792 82,867 175,109 92,294 83,963 125,660 107,876 90,539 99,335 91,647 75,942 88,223 81,245 95,247 78,538 108,675 93,751 119,671 78,899 92,212 98,450 121,465 110,883 103,012 85,203 85,794 78,192 118,452 75,885 76,592 93,514 82,046 2,565 1,534 1,269 543 436 1,321 1,823 29 3,116 415 8 131 620 891 131 605 68 436 389 131 21 2019 STATEMENT OF FINANCIAL INFORMATION Name Remuneration Expenses Yong, M Young, B A Young, C Young, S W Yu, E Yu, J Yu, S Yuan, B Yuen, O Yung, C Yung, P S K Zachariah, A Zacharias, A J Zacharuk, J P Zaenker, A J Zak, M Zammar, J Zanardo, T Zandbergen, M Zaturecky, S Zawada, A N Zedan, R Zeegers, R Zeng, Y Zhang, C Zhang, C Zhang, Z Zhao, Q Zheng, J Zhou, Z Zhu, H Ziegenfuss, E Zienty, E Zimmermann, B Zoney, J Zoppa, K T E Zouenko, A Zuccarello, R Zuffa, D Zupan, M Zupan, M Zuzik, Y 88,430 127,523 121,436 155,277 79,811 90,597 78,340 90,261 90,997 77,077 81,615 97,410 86,682 154,277 120,682 180,260 152,095 79,801 98,024 101,679 128,257 88,827 79,194 116,099 92,868 75,136 92,808 121,810 87,952 75,807 107,124 81,316 97,732 119,978 109,561 124,814 89,722 90,593 75,130 155,459 110,943 84,362 $313,528,262 102 5,314 3,808 998 520 674 2,084 6,022 1,508 1,844 2,824 272 928 20 998 4 308 1,610 209 1,948 400 $1,705,595 Under $75,000 235,936,790 241,155 $549,465,052 $1,946,750 Grand Total 32 REMUNERATION – EXPLANATION OF VARIANCE Page 93 of 118 CITY OF VANCOUVER The variance between the remuneration schedule and the salaries and benefit expenses reported in the consolidated financial statements of the City are attributable to a number of factors including:  the remuneration schedules are based on actual payments made in the year (including payouts of vacation, gratuity, overtime banks) whereas the financial statement figure is determined on an accrual basis,  the remuneration schedules exclude the Vancouver Police department,  the remuneration includes taxable benefits which are recorded at full cost in the financial statements and includes items such as parking, leased vehicles and medical benefits.  the remuneration Schedule excludes “Consolidated Entities” viz. PNE, EasyPark, VEC, etc. 2019 STATEMENT OF FINANCIAL INFORMATION 33 SEVERANCE AGREEMENTS Page 94 of 118 CITY OF VANCOUVER Number of Agreements Equivalent Number of Gross Monthly Salary 5 0.5 to 10 Prepared in accordance with the Financial Information Regulation Schedule 1, Section 6 (7) 2019 STATEMENT OF FINANCIAL INFORMATION 34 Page 95 of 118 SCHEDULE OF PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES (OVER $25,000)     CITY OF VANCOUVER VANCOUVER BOARD OF PARKS AND RECREATION VANCOUVER POLICE BOARD VANCOUVER PUBLIC LIBRARY BOARD PREPARED IN ACCORDANCE WITH THE FINANCIAL INFORMATION REGULATION SCHEDULE 1, SECTION 7 (1) AND (2) 2019 STATEMENT OF FINANCIAL INFORMATION 35 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES 0894914 BC Ltd 0930501 BC Ltd 101 West Hastings Holding Ltd 1080419 BC Ltd 1136466 BC Ltd 123 West Communications Inc 1507678 Ontario Inc. 24 Hour Shuttle Ltd 360 Surveillance Inc 3M Canada Co 3R Demolition Corp 4MK Consulting Ltd 4Refuel Canada LP 4th Utility Inc 550 Burrard Street Ltd 669251 Alberta Ltd A & B Rail Services Ltd A & N Trucking 1986 Ltd A & S Design Ltd A Belluz Design & Communications A J Forsyth & Co Ltd A Power Services Ltd A R Mower & Supply Ltd A Randhawa Trucking A.C.T. Equipment Sales Ltd Abbott ABC Pipe Cleaning Services Ltd ABC Transmissions Ltd Accela Inc Acceo Solutions Inc Achjadi, Sri Achdiyanti Acklands-Grainger Inc Acme Decalcomania Limited Acme Fire & Safety Co. Ltd Actes Environmental Ltd Action Athletic Wear Action Electric Ltd Action Glass Inc Action Target Inc Law Enforcement Targets Inc Activated Automatic Door Systems Ltd Acton Ostry Architects Inc Acuere Consulting Inc Adapt Pharma Canada Ltd Adcentives Adlerhorst International Inc ADS Environmental Technologies Inc Advanced Systems Roofing & Waterproofing Ltd AECOM Canada Limited Aeryon Labs Inc AES Engineering Ltd Ainsworth Inc Air Canada Air Liquide Canada Inc Allied Plumbing, Heating & Air-Conditioning All-Pro Services Ltd ALS Environmental Alsco Uniform & Linen Services Altec Industries Ltd $ 172,490 48,216 1,071,629 81,229 98,437 25,332 126,784 35,261 51,385 165,053 90,939 98,061 117,114 663,254 183,097 35,647 42,989 156,679 30,338 54,718 44,507 274,068 115,110 140,391 26,802 33,936 33,776 85,900 40,549 107,306 25,567 308,911 29,985 71,992 44,589 80,180 175,241 358,076 112,830 54,964 129,119 73,552 173,428 62,454 33,125 26,247 1,181,476 1,129,647 93,530 74,217 151,063 325,569 141,225 65,100 233,744 134,811 174,647 116,746 2019 STATEMENT OF FINANCIAL INFORMATION Page 96 of 118 CITY OF VANCOUVER Altecon Data Communications Alternative Dispute Resolution Inst of BC (ADRBC) Alternative Urban Development, LLC Altus Group Limited Always Excavating Ltd Amazon AME Consulting Group Ltd Ameresco Asset Sustainability Group Ameresco Canada Inc American Express American Investments Ltd & Western Mrtg Dev’t Amin Savji Notary Corp In Trust Andec Agencies Ltd Andrew Peller Ltd Anixter Canada Inc Annex Consulting Group Inc Ansan Traffic Control Aplin & Martin Consultants Ltd Applied Electronics Ltd AquaTerra Environmental Ltd Aquilini Properties LP Aquionics, Inc Aramark Canada Ltd Arbor Body Shop (1980) Ltd Arete Safety And Protection Inc ARO Inc Arrow Marine Services Ltd Artefactual Systems Inc Artstarts In School Asbury College Ashton Mechanical Ltd Asian Environmental Association Assertive Excavating & Demolition Ltd AssetWorks Associated Engineering (BC) Ltd Associated Fire Safety Maintenance Association of Neighbourhood Houses Astrographic Industries Ltd Ateeq Trucking Ltd Atira Women's Resource Society Atlas Power Sweeping Ltd Atlas-Apex Roofing (BC) Inc ATS Traffic - British Columbia Ltd Aulak Trucking Aura Homes Ltd Ausenco Engineering Canada Inc Austin Metal Fabricators LP Autodesk Canada AV Strategies Ltd Avis Car Rental Avison Young Commercial Real Estate AVI-SPL Canada Ltd AVO Vehicle Outfitting Inc B & D Auto Body & Glass Ltd B. A. Blacktop Ltd B.A. Robinson Co Ltd Ball Superior, Ltd. Bank Of Montreal 51,426 92,011 29,899 28,885 26,101 198,843 302,149 198,030 60,048 147,074 42,094 3,471,079 29,222 136,888 92,479 753,529 4,165,628 162,589 234,138 106,512 285,280 26,749 1,743,318 135,299 32,767 42,546 72,900 49,449 31,983 32,623 697,561 68,872 86,641 347,832 1,729,954 645,494 174,344 57,524 103,251 31,318 518,025 170,321 289,716 126,724 163,800 50,416 41,222 269,777 64,321 84,926 300,000 35,280 44,411 89,463 1,341,520 672,298 37,105 203,675 36 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Barr Plastics Inc Barry Hamel Equipment Ltd Basalite Concrete Products Baza Ventures Inc. BC Groundwater Consulting Services BC Hardwood Floor Co Ltd BC Housing Management Commission BC Hydro BC Libraries Cooperative BC Municipal Safety Association BC Non-Profit Housing Assn BC Plant Health Care Inc BC Principals' and Vice-Principals' Assoc BC Rentals Ltd BCIT BD Hall Constructors Corp BDI Beach Avenue Barristers Beatty Floors Ltd Beaver Electrical Machinery Ltd Beijing Bookstore Bel Contracting Belfor Property Restoration Bell Alliance In Trust Bell Mobility Inc Bell Phillips Safety Group Inc BentallGreenOak Canada LP Best Buy Canada Ltd Better Blend Coffee Ltd BettsM Controls Inc BGIS Global Integrated Solutions Bhagat Virk Trucking Bibliocommons Inc Bibliotheca Canada Inc Bigfoot Crane Company Inc Bill Boons Consulting Services Bill Mandher Trucking Ltd Biobest Canada Ltd Blackbear Excavating Ltd B-Line Tire & Auto Supply (BC) BLT Limited Partnership Blue Horizon Hotel Blue Pine Enterprises Ltd Blue Water Systems Ltd BlueFish Design Studio Inc Bollman Roofing & Sheet Metal Ltd Bond Reproductions Inc Boyden Vancouver Inc Brady's Excavating BrandAlliance Inc Brandt Tractor Ltd Brar & Son Trucking Ltd Braystone Rockworks Ltd Breaker's Marine Ltd Brett Young Brinkman & Associates Reforestation Britannia Community Services Centre Britco BOXX Limited Partnership Brite-Lite Inc. 50,526 34,571 33,336 103,528 44,607 45,145 34,638 15,159,253 414,319 317,374 57,173 41,110 185,378 85,942 98,209 7,205,535 49,232 31,583 201,465 35,812 72,754 1,202,055 181,243 3,547,607 1,969,209 30,838 138,722 38,885 31,901 31,059 61,088 53,979 123,318 143,620 61,031 58,221 31,080 37,445 143,561 29,561 598,431 25,394 149,047 965,503 37,619 99,225 121,441 86,899 167,974 35,988 35,784 151,031 62,191 86,837 89,113 110,297 2,367,550 877,200 182,988 2019 STATEMENT OF FINANCIAL INFORMATION Page 97 of 118 CITY OF VANCOUVER British Columbia Firearms Academy Inc British Columbia Profess'l Fire Fighters' Burn Fund Broadway Refrigeration & Air Cond. Co. Ltd Brock White Canada ULC Brooks Corning Co. Ltd Brown Bros Motor Lease Canada Ltd Brown Bros Ford Bruce Supply Ltd Brush Ex Services BSI Online ULC Bucha Brew Ltd Bugarinovic, Igor Bunt & Associates Engineering Ltd Bureau Veritas Canada (2019) Inc Burnaby Bag & Burlap Ltd Burnkit Creative Inc. Buster's Towing (1987) Ltd BYD Canada Company Ltd Bylands Nurseries Ltd C Y Loh Associates Ltd C3m Construction C4i Training & Technology Inc Caffe Umbria Canada Calco Equipment (BC) Ltd Caliper Studio Calleam Consulting Ltd Calytera Software Inc Cambie Animal Clinic Ltd CamCentral Systems Inc Camfil Canada Inc Camp Summit Canada Council for the Arts Canada Mortgage & Housing Corp Canada Pipe Company ULC Canada Post Corporation Canada Spring Mfg (1988) Inc Canada Ticket Inc Canadian Assoc Chiefs of Police Canadian Dewatering Ltd Canadian Doormaster Electric Ltd Canadian Electric Vehicles Ltd Canadian International Dragon Boat Festival Soc Canadian Landscape and Civil Services Ltd Canadian Linen & Uniform Service Canadian Mental Health Association Canadian Pacific Railway Company Canadian Red Cross Atlantic Zone Canadian Tire Corporation Canadian Western Trust CanCam CNC Machines Ltd Cannor Nurseries Ltd Cansel Survey Equipment Inc Canterbury Coffee Corporation Cantest Solutions Inc Cap-It Richmond Capital Grid Services Corp Carbonet Holdings Inc Care Pest & Wildlife Control Carscadden Stokes McDonald Architects Inc 36,655 132,685 567,601 32,119 318,149 92,813 64,787 62,907 71,764 134,452 42,149 27,539 65,915 34,426 31,179 107,102 877,676 189,000 39,614 25,972 1,162,214 118,850 30,876 280,119 29,976 35,224 90,356 38,304 165,398 61,775 30,510 52,837 57,060 1,756,728 1,188,143 41,923 56,391 130,419 315,475 406,785 102,117 26,306 841,086 308,367 35,245 89,267 51,149 56,756 2,870,689 41,449 106,650 93,588 48,879 29,123 37,731 147,546 135,230 232,719 202,248 37 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Cascade Wear BC Ltd Cascadia Strategy Consulting Partners Ltd Cat The Rental Store Catalyst Community Developments Society CBRE Limited CBT Nuggets, LLC CBV Collection Services Ltd CC Equipment Sales Ltd CDC Construction Ltd CDW Canada Corp Cedar Crest Lands (BC) Ltd CelleBrite Inc Centennial Food Service Central Pacific Trucking Ltd Centre For Equitable Library Access Certified Folder Display Service Canada, Inc Certified Power Solutions CES City Electric Supply CES Engineering Ltd. Ceyssens And Bauchman Barristers & Solicitors CH2M Hill Canada Limited ChainAnalysis Inc Champlain Square LP Changes Consulting Services Chapman Burner And Heating Service Ltd Chen & Leung "In Trust" Barrister & Solicitors Chernoff Thompson Architects Chinese Community Policing Centre Chinese Cultural Centre of Greater Vancouver Christie Lites Sales Chroma Communications Inc Cimco Refrigeration Cintas Canada Ltd CIRA Medical Services Inc City Elevator Ltd City Farmer City Hoe Services Ltd City of Calgary City Of Delta City Studio Vancouver Society Cityspaces Consulting Ltd CK Golf Solutions Ltd CK TechniConsulting Services Claire Hatcher Law Corporation Claymore Clothes Ltd Cleartech Industries Inc Clearview Demolition Ltd Club Prophet Systems Coast Mountain Bus Company Coast Powertrain Ltd Coast Wholesale Appliances Ltd Coastal Ford Sales Ltd Cobra Electric Ltd Coca-Cola Refreshments Canada Coinamatic Collectcents Inc Collings Johnston Inc Collingwood Community Policing Centre Assoc Collison, Vince 304,186 445,021 115,090 4,862,735 310,800 25,003 1,488,282 41,742 312,056 69,994 271,690 127,296 204,683 39,822 43,696 29,469 35,054 51,074 28,875 51,109 194,273 40,806 174,495 65,940 145,398 4,920,844 572,837 128,700 53,033 388,672 43,708 1,422,135 26,206 54,923 1,307,400 130,161 739,493 148,564 4,976,313 109,777 43,937 35,340 38,898 57,813 98,765 405,340 780,516 28,000 1,914,229 31,177 54,312 420,648 84,002 29,077 50,208 566,901 250,759 128,527 30,200 2019 STATEMENT OF FINANCIAL INFORMATION Page 98 of 118 CITY OF VANCOUVER Colt Canada Corporation Command Engineering International Ltd Commercial Truck Equipment Co Commissionaires Community Builders Group Complex Projects Consulting Inc Compugen Inc Computronix (Canada) Ltd Concert Real Estate Corporation ContainerWest Contemporary Office Interiors Ltd Conti Electronics Ltd Continental Roofing Convergent Information Systems Convergint Technologies Ltd Cool Air Rentals Ltd Cooper Equipment Rentals Ltd Core6 Environmental Ltd Coriolis Consulting Corp Coristine Woodall Barristers & Solicitors Costco COWI North America Ltd CP Code Consultants Ltd CPat Distribution Inc CPKN Network Inc Creative Battery Systems Creative Embroidery Creative Energy Canada Platforms Inc Creative Energy Vancouver Platforms Inc Creditron, Inc Cressey Development Corporation Crocker Equipment Co Ltd Crown Contracting Limited Crown Roofing and Drainage Limited CRS CraneSystems Inc CSY Enterprise Ltd CTH Systems Ltd Cubex Ltd Cullen Diesel Power Ltd Cullen Western Star Cummins Canada ULC Currie, Ashley Cushman & Wakefield Ltd Custom Blacktop Co. CVS Midwest Tape LLC CWMM Consulting Engineers Ltd CWPC Property Consultants Ltd D & B Auger Services DA Architects + Planners Dams Ford Lincoln Sales Ltd Danatec Educational Services Ltd Daniel Lynagh & Sons Ltd Darkhorse Analytics Inc Datacore Datafix Dave Steeves & Associates David G. Butcher Law Corp Davidson Bros Mechanical Contractors Ltd Davtech Analytical Services (Canada) Inc 91,728 36,750 3,130,349 245,868 123,160 71,032 10,016,843 1,173,475 34,977 84,850 2,883,724 27,362 112,851 126,421 41,492 84,817 45,689 211,681 296,870 90,529 82,219 339,364 100,493 27,084 161,222 30,736 64,115 27,234 364,940 82,133 1,641,473 193,047 80,348 33,537 40,595 40,880 74,125 104,279 61,618 66,800 94,622 56,905 105,394 213,969 505,991 28,029 152,385 35,478 104,106 144,353 70,644 153,570 78,000 294,398 43,120 124,917 77,269 77,572 66,767 38 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES DB Perks & Associates Ltd DBM Refrigeration Ltd Deena Chochinov MED RCC Deetken Enterprises Inc Del Equipment Inc Deloitte LLP Denbow Transport Ltd Design Home Gift & Paper Inc Design Roofing & Sheet Metal Ltd Design Workshop Inc Destination Auto Ventures Inc Developmental Disabilities Association Devin Fitness Group Inc DGS Construction Company Ltd Dhaliwal Trucking Dialog BC Inc Diamond and Schmitt Architects Inc Diamond Head Consulting Ltd Dietlein Construction Inc Dillon Consulting Limited Direct Equipment West Ltd Division 15 Mechanical Ltd DLA Piper (Canada) LLP DME Forensics Incorporated Dobney Foundry Ltd Donald Flooring Contract Sales Ltd Donnelly & Associates Event Marketing Inc Dorbar Industrial Solutions Inc Douglas Lake Equipment LP Downtown Custom Metal Works Ltd Downtown Eastside Women's Centre Dr Randy Mackoff R Psych DreamRider Productions Society DS Tactical Ltd Dueck Auto Group Duff and Phelps Canada Ltd Dulux Paint PPG AC Canada Inc Durante Kreuk Ltd Durham Regional Police Service Dyna Engineering Ltd Dynamic Rescue Equipment Sales Ltd Dys Architecture E. Lees & Associates Consulting Ltd E.B. Horsman & Son Eagle Mapping Ltd Eagle West Crane & Rigging Ebbwater Consulting Ebsco Canada Ltd ECO Planet Cleaning and Building Mtce Corp ECOMM Econolite Canada Inc EDG Electrical Consultants Edge Catering EECOL Electric (Sask) Inc Elan Paving Stone Ltd Elantis Solutions Inc Elections Ontario Electrical Cable Supply Ltd Element Fleet Management 98,605 27,315 31,931 49,735 60,155 915,274 26,785 31,418 31,769 250,203 77,351 172,500 226,014 5,696,141 165,264 286,158 232,148 31,253 30,614 37,040 1,274,941 658,710 88,744 41,703 429,630 365,674 39,984 32,853 33,063 27,711 120,200 75,635 84,712 679,069 55,263 80,850 93,627 122,257 139,904 54,747 25,461 294,388 53,036 477,355 51,975 69,376 27,381 225,365 161,367 19,371,364 383,638 78,104 34,527 382,396 61,480 67,602 90,300 354,752 236,942 2019 STATEMENT OF FINANCIAL INFORMATION Page 99 of 118 CITY OF VANCOUVER Elements Soc. for Environmental Educn & Leadership Elephant Play Embers Emblazon Embroidery Inc Emco Corporation Emelle's Catering Energy Network Services Inc Ensign Pacific Lease Ltd Enterprise Rent-A-Car Entire Building Services Ltd Envirosafety Confined Space Equipment Inc Enviro-Vac EOS Lightmedia Corporation Ericsson Mfg Ltd Erik N Vu MD Corp Ernst & Young LLP ESAB Group Canada Inc ESC Automation Inc Esri Canada Ltd Eurovia British Columbia Inc Eventbrite Everbridge Inc Evergreen Industries Ltd Excel Drapery Installations Ltd Excelsior Building Maintenance Ltd Executive Building Maintenance Inc Executive Hotel Exhibau Services Corp Expert Excavating Demolition & Trucking Ltd Express Custom Trailer Mfg Inc F & G Delivery Ltd F.J.Turner Company, Inc Facebook Fairfax Imaging, Inc Falcon Equipment Ltd False Creek Fuels Ltd Family Services of Greater Vancouver Farm Tek Turf Services Inc Farris, Vaughan,Wills & Murphy LLP Fast First Aid & Survival Technolgies Limited Fastenal Canada Ltd Faucher Industries Inc FCAPX Ltd Facility Cond. Asmnt. Portfolio Experts Federation of Canadian Municipalities Field Drilling Contractors Ltd Finning First Truck Centre FirstOnSite Restoration Limited Fitness Town Commercial Flocor Inc Flowrite Performance Services Flowrite Hydraulics Flynn Canada Ltd Foreman Equipment Ltd Foreseeson Technology Inc Foreshades Backhoe Ltd Forrec Ltd Fort Fabrication & Welding Ltd FortisBC Energy Inc Fountain Tire 54,082 54,117 165,187 53,823 2,172,255 26,437 112,762 464,396 55,338 148,557 57,093 200,305 82,479 27,578 115,250 99,936 155,342 686,499 932,688 41,525 49,483 39,032 397,672 74,438 64,604 133,931 30,186 244,108 42,258 34,100 146,426 51,777 95,042 44,821 37,104 39,273 27,750 239,882 47,308 30,944 34,482 50,134 320,264 109,277 45,999 1,568,869 2,200,174 105,992 74,517 2,965,086 26,288 340,783 176,227 157,397 167,437 124,662 152,161 3,119,585 30,440 39 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Frank Stanzl Construction Ltd Fraser River Paint & Body Ltd Fraser Valley Equipment Ltd Fraser Valley Refrigeration Ltd Fred Surridge Ltd Frontier Pc Frontier Power Products Ltd Frontline Machinery Ltd Frontline Outfitters Ltd FSOARK Architect Inc Fujitec Canada Inc. Fujitsu Consulting (Canada ) Inc Fusioncine FVB Energy Inc FWD Engineering Ltd G Nagra Trucking G Treasury SS LLC G. Gill Trucking G. Trasolini Contractors Ltd G.S. Bhullar Trucking Gale Group Ganz GardaWorld Cash Services Canada Corporation Gardens By Nature Landscape Services Garibaldi Pumice Ltd Gartner Canada Co Gastaldo Cell-Crete Ltd Gateway Property Management ITF GBL Architects Inc GE Intelligent Platforms Canada Company Gencor Industries Inc Geo H. Hewitt Co. Limited GeoPacific Consultants Ltd George Bubas Motors Ltd Germaine Koh Studio Ltd Gescan GF Urecon Ltd GFL Environmental Inc GHD Limited Giftcraft Ltd Ginqo Consulting Ltd Global Consumer Services Inc Global Container Corporation Global Hydration Water Treatment Systems Inc Global Knowledge Network Canada Inc GM Resorts LP Golder Associates Ltd Goodwins Greenhouses Ltd Gordon Food Service Canada Ltd Graham Infrastructure LP Grand & Toy Grandview Woodland Community Police Ofc Soc Granville Island Brewing Granville Island Veterinary Hospital Great West Equipment Greater Vancouver Sewerage & Drainage District Greater Vancouver Water District Green Line Hose & Fittings Ltd Green Shield Canada 63,921 35,399 298,517 1,847,898 415,849 82,447 209,549 810,869 95,855 32,256 131,782 622,484 27,139 119,393 42,903 83,918 35,586 74,102 542,229 125,067 34,023 46,722 180,729 33,402 54,892 217,350 79,435 340,910 35,737 172,958 96,377 139,722 25,643 173,465 58,595 56,539 100,086 3,083,857 77,121 33,021 175,366 40,947 65,157 86,154 68,275 47,061 344,839 42,179 164,740 1,665,155 1,191,020 129,000 43,512 33,901 372,012 76,347,921 81,584,680 56,055 17,082,295 2019 STATEMENT OF FINANCIAL INFORMATION Page 100 of 118 CITY OF VANCOUVER Greenbank Environmental Inc Greg Bubas/Victoria Excavating Gregg Distributors LP Grimco Canada Inc Groundswell Group Inc Grover Elliott & Co Ltd GSP Global Sports Products Inc Guillevin International Co Gurmit Mann Trucking Habitat Systems Inc Hackworks Inc Half Price Rubbish Inc Handy Appliances Ltd Hangar 18 Creative Group Inc Hanley Agencies Ltd Hapa Collaborative Harbour International Trucks Ltd Harlan Fairbanks Co Ltd Harris Consulting Inc Harvest Fraser Richmond Organics Ltd Hastings North Area Planning Association HAVE Culinary Training Society Hazmasters Inc HCMA Architecture + Design Heatherbrae Builders Co Ltd Heland Investments Limited Hemlock Printers Ltd Hemmera Envirochem Inc Hemson Consulting Ltd Henriquez Partners Architects Ltd Heritage Office Furnishings Ltd Herrera Environmental Consultants Inc Hi-Cube Storage Products Ltd Hi-Lite Truck Accessories Ltd Hilti (Canada) Corporation Hilton Hotel Hodgson King and Marble Ltd Holland Imports Inc Home Depot Canada Inc Homelessness Services Association of BC Homewood Health Inc Homewood Suites HootSuite Media Inc Horseshoe Star Holdings Ltd Hoskin Scientific Ltd Host Compliance LLC Hothi Trucking Houle Electric Limited HUB Cycling Hub Fire Engines & Equipment Ltd Hub Power Ltd Hubner, Travis Hunter Litigation Chambers Hutchinson Nursery Sales Ltd Hyatt Hotel Hypower Systems Inc Hytec Water Management Ltd IATSE Local 118 IBI Group 34,206 160,659 274,642 75,200 77,700 49,119 26,460 1,012,066 122,498 57,941 29,532 45,861 27,827 30,097 89,817 72,782 98,005 28,666 54,259 63,083 128,200 26,933 127,868 774,653 2,169,664 213,992 110,470 81,843 110,958 131,250 657,283 146,606 201,409 36,590 77,817 26,013 257,352 91,470 230,029 54,191 430,177 25,574 81,586 392,932 40,280 79,431 143,443 395,295 141,209 40,460 42,770 94,972 93,357 26,320 26,924 97,797 27,673 25,492 107,688 40 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Icebreaker Merino Clothing Inc Iconix Waterworks LP Idaz Construction Ideaspace Consulting Inc IGI Resources Ignite Technical Resources Ltd Impeccable Construction Ltd Imperial Parking Canada Corp Independent Building Materials Distribution Inc Indigenous Corporate Training Inc Infor Public Sector, Inc InfoSense, Inc Info-Tech Research Group Inlailawatash LP Inland Kenworth Parker Pacific Langley Inline Nurseries Innovative Signage Inc iNPUT-ACE (Occam Video Solutions) Insights Learning & Development (Canada West) Ltd Insights West Marketing Research Inc Insurance Corporation of Biritish Columbia Integral Group Intellitime Systems Corporation Intercontinental Flavours Group International Association of Chiefs of Police International Truck and Engine Corporation Interprovincial Traffic Services Ltd Intertrade Canada Limited InWithForward Canada Inc Ion Design Inc ION Secured Networks IPAC Chemicals-Power Chemicals Ltd IPS Group Inc Ipsos Limited Partnership IRC Building Sciences Group Inc Iron Mountain Canada Operations ULC ISL Engineering and Land Services Italian Cultural Centre Society Iverson, Julie iXSystems Inc J & G Trucking J & M Trucking J Mundie Trucking J. Bhinder Trucking J. Brown Trucking Co Inc J.J. MacKay Canada Ltd J.S. Sanghera Trucking Jack Cewe Construction Ltd Jacob Bros. Construction Ltd Jake & Daisey's Raw Pet Food Inc James Corner Field Operations Jane Beach & Associates Jardine, Paula Jefferson Center for New Democratic Processes Jenmar Concepts Jerry Williams Excavating Ltd JFK Law Corporation JFR Concrete Repairs & Waterproofing Ltd JHKR Consulting Group Inc 88,801 198,993 162,431 110,628 4,182,016 175,095 81,459 152,485 29,072 30,748 406,383 34,772 52,322 91,552 612,933 44,451 27,358 27,552 69,401 31,133 3,395,184 59,758 138,832 50,351 79,276 649,418 997,655 53,104 45,413 25,346 296,743 25,585 249,505 77,962 130,145 140,312 137,530 33,064 25,805 362,093 94,595 183,791 157,581 56,132 158,674 877,338 155,052 67,491 1,027,990 49,171 133,423 28,560 38,291 274,898 38,609 29,216 157,419 81,034 330,419 2019 STATEMENT OF FINANCIAL INFORMATION Page 101 of 118 CITY OF VANCOUVER Jim Pattison Lease JJM Construction Ltd JL Careers Inc Jog-San Trucking Johnston Davidson Architecture + Planning Inc Joint Force Tactical Ltd Jordair Compressors Inc Joyride Bike Parks Inc JR Virk Trucking Ltd JRS Engineering JS Refrigeration Engineering Inc JSI Telecom Juris Notary, In Trust JUST Mechanical Ltd Justice Institute of BC JYW Architecture Inc K & W Glass Innovations Ltd K Dhillon Trucking Ltd K.S. Trucking K9 Dynamics Inc Kadtec Systems Kahnamoui, Niknaz Kajner, Tania Kal Tire Kathy McLaughlin & Associates K-Bro Linen Systems Inc Kenny's Trucking Kent Metal Products Ltd Kerr Wood Leidal Associates Ltd Kerrisdale Business Association Kerrisdale, Oakridge, Marpole Comm. Policing Ctr Keystone Environmental Ltd King Hoe Excavating Ltd King Kubota Ltd King Luminaire Company Inc Kingfisher Docks Ltd Kinokuniya Book Stores of America Co Ltd Kleanza Consulting Ltd Klondike Contracting Corporation Knight Signs Kodiak Trucking & Equip Ltd Kofax, Inc Koman Construction Limited Konica Minolta Business Solutions (Canada) Ltd KPMG LLP Kronos Canadian Systems Inc KTI Limited Kuehne & Nagel Limited Kwela Leadership & Talent Management L & M Backhoe Services Ltd LA Contracting Ltd Laderoute, Jeffery Lafarge Canada Inc Lamar Companies Lanarc 2015 Consultants Ltd Landmark Law Group In Trust Landsure Systems Ltd Language Line Services, Inc Latitude Geographics Group Ltd 1,201,731 26,250 29,925 57,265 182,175 63,602 39,677 43,312 59,561 32,206 113,078 349,431 1,763,668 998,515 82,185 36,744 28,456 45,336 40,969 25,181 199,526 45,752 37,195 279,083 67,804 26,865 136,106 215,586 518,080 90,000 128,200 81,220 6,271,888 146,501 28,571 143,328 31,229 88,722 1,162,672 255,682 915,539 180,480 585,103 91,860 218,278 61,408 835,119 25,117 144,429 248,806 79,994 88,470 4,316,013 54,818 191,661 1,167,797 75,000 81,920 178,354 41 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Lawnboy Enterprises Ltd Leavitt Machinery Inc LeBlevec Construction Lehigh Materials Leica Camera Inc Len's Transportation Group Ltd Levellen Holdings Corp Levon Henderson Video Production LexisNexis Canada Inc Liang You Book Co Ltd Liberate Leadership Coaching & Consulting Librairie Monet Library Bound Inc Licker Geospatial Consulting Ltd Life Fitness Lifesaving Society Lin Haw International Co Ltd LinkedIn Ireland Liquid Assets Distribution Ltd Livingston International Inc Lloyd Libke Law Enforcement Sales Inc London Drugs Lookout Housing and Health Society Lopes, Viviane Lord Cultural Resources Lordco Auto Parts Lower Mainland Ceramic Tile Ltd Lower Mainland Fast Freight Inc Lynch, Almute Lyngsoe Systems Inc Lynnwood Marina Limited Partnership M. Van Noort & Sons Bulb Co Ltd M.L. Peterson Hardwood Floor Co Ltd M2K Construction Ltd Macdonald Commercial Real Estate Services Ltd Mack Kirk Roofing & Sheet Metal Ltd Mahil Trucking Mainland Construction Materials ULC Mainland Demo Contracting Ltd Mancorp Industrial Sales Ltd Manulife Financial Maple Leaf Disposal Ltd Marcon Developments Ltd Marine Chrysler Dodge Jeep Ltd Marine Roofing (1996) Ltd Marine Roofing Repair & Mtce Service (2003) Ltd Mario's Gelati Ltd Mark Anthony Group Inc Mark's Commercial Marriott Hotel Mar-Tech Underground Services Ltd Martin & Levesque Inc MasonLift Ltd Matakana Scaffolding BC Inc Maynard, Richard J Mcasphalt Industries Ltd McElhanney Ltd McGinn Engineering & Preservation Ltd McGregor & Thompson Hardware Ltd 97,455 31,609 132,581 37,235 26,702 38,540 631,029 34,965 104,833 28,474 44,949 31,767 1,068,841 55,153 46,132 61,684 54,590 48,345 379,717 89,547 113,899 48,231 82,081 35,781 78,750 119,006 28,733 88,207 64,806 79,171 26,276 146,109 81,417 11,922,527 202,107 1,928,454 111,377 3,850,093 1,262,032 43,832 479,625 121,081 296,045 132,992 109,659 120,550 71,027 28,946 44,053 58,489 48,064 69,888 32,252 136,761 48,268 2,355,223 550,761 48,713 116,590 2019 STATEMENT OF FINANCIAL INFORMATION Page 102 of 118 CITY OF VANCOUVER McRae's Environmental Services Ltd 4,568,026 MD Charlton Co Ltd 902,410 MDT Technical Services Inc 48,418 MEA Forensic Engineers & Scientists 106,886 Meadow Lane Equine Clinic 25,705 MeadowFresh Dairy Products 37,412 MEC Corporate and Group Sales 37,757 Medisys Health Group Inc 49,443 Medteq Solutions CA Ltd 152,523 Meltwater News Canada Inc 41,664 Memory Express Inc 49,832 Meshline Manufacturing Inc 25,317 Meta4Film Inc 56,605 Metal Supermarkets 169,938 Metro Motors Ltd 1,454,752 Metro Roofing Repairs & Maintenance 58,070 Metro Testing & Engineering Ltd 75,698 Metro Vancouver Crime Stoppers 91,296 Metronix Services Inc 55,401 Metrotown Mitsubishi 143,597 Michelin North America (Canada) Ltd 827,708 Micro Focus Software Solutions Co 92,968 Microserve 144,480 Microsoft Corporation 2,856,558 Midland Industrial Covers Ltd 28,331 Midland's Workwear Plus 45,718 Mierau Contractors Ltd 4,127,127 Miles Employment Group Ltd 64,297 Millbrook Tactical Inc 107,914 Minister of Finance 11,300,650 Minister of Finance 37,500 Minister of Finance Medical Services Plan of BC 2,492,657 Minister of Finance Ministry of Technology, Innovat’n 762,192 Minister of Finance Ministry of Tourism, Arts & Culture 75,000 Minister of Finance Product Distribution Centre 125,462 Minister of Finance Queen's Printer 135,228 Miovision Technologies 30,052 Mission Possible Compassionate Ministries Soc 45,000 Mitchell Installations Ltd 715,173 MK Illumination Inc 64,883 MNP LLP 34,922 Modo The Car Co-op 285,661 Modus Planning, Design & Engagement 121,295 Moffatt & Nichol 27,069 Monaghan Golf Inc 1,516,762 Moneris 2,678,161 Moody's Investors Service 67,095 Morneau Shepell Ltd 385,679 Morrison Hershfield Limited 228,810 Mortal Coil Performance Society 179,044 Mosaic Interpretation Services 191,389 Mosaic Writing Group Inc 46,277 Mott Electric GP 508,076 Mott MacDonald Canada Ltd 115,824 MountainMath Software Limited 26,250 Movex 94,822 MP Enterprises 36,636 MST (Jericho 2016) Limited Partners 164,453 Muncie's Golf Shop Ltd 1,419,069 42 Page 103 of 118 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Municipal Pension Plan Province of BC Museum of Vancouver Musqueam Indian Band Mustel Group MWL Demolition Ltd N.A.T.S. Nursery Ltd Nada Grocery Inc National Assoc of City Transportation Officials National Energy Equipment Inc National Geographic Partners, LLC Nautics Technical Surveillance Corp Canada ND Graphics Inc Nedco Neptune Technology Group NeuLion New Line Hose & Fittings New Moon Excavating Ltd New Westminster Police Service Newspaperdirect Inc NGL Nordicity Group Limited Nichols, Wayne Nicholson, Terence Nick Milkovich Architects Inc Nicoson Investment Night Vision Devices Nilex Inc Noble British Columbia Noggin IT Inc Norben Electric Ltd Noritsu Canada Ltd Northern Building Supply Ltd Northern Business Intelligence Northwest Gardening Services Ltd Northwest Hydraulic Consultants Ltd Norton Rose Fulbright Canada LLP In Trust Nova Pole International Inc Novax Industries Corporation Now Communications Group Inc NRG Research Group Nucor Environmental Solutions Ltd Nutech Facility Services Ltd Nutrien AG Solutions (Canada) Inc Oakcreek Golf & Turf LP OCABC (Organized Crime Agency BC) Occupational First Aid Attendants Association of BC Ocean Pipe Ocean Systems OCLC, Inc Office Move Pro Vancouver Office of McFarlane Biggar Architects and Designers Olympic Projects Ltd On Side Restoration Services Ltd ON2 Solutions Inc Onix Networking Canada Inc Open Road Toyota Open Text Corporation Open Water Coaching OpenRoad Auto Group Limited Operator Electrical Incorporated 78,730,849 169,991 54,378 54,180 175,458 30,899 28,280 28,237 210,640 172,639 47,847 132,237 69,551 182,615 29,276 100,095 172,195 174,214 78,938 139,670 112,759 101,300 149,120 176,370 82,459 27,349 26,530 44,820 86,247 117,531 551,605 407,121 43,775 58,394 3,118,623 1,772,194 355,814 88,248 67,913 273,787 635,229 619,659 1,320,233 549,800 30,165 1,267,670 92,180 55,686 31,446 49,856 252,089 665,271 54,953 102,829 161,021 170,618 76,340 120,830 53,914 2019 STATEMENT OF FINANCIAL INFORMATION CITY OF VANCOUVER Operators Training School Oracle Canada ULC Orkin Canada Outsystems Inc Overdrive Inc P. Sekhon Trucking Ltd P.S.I. Fluid Power Ltd Pace Chemicals Ltd. Pace Group Communications Pacific Bark Blowers Inc Pacific Bolt Manufacturing Ltd Pacific Centre Leaseholds Limited Pacific Controls Ltd Pacific Cutting & Coring Ltd Pacific Door Closer Service Ltd Pacific Industrial Movers LP Pacific Mattress Recycling Inc Pacific Northwest Raptors Ltd Pacific Ropes Contracting Ltd Pacific Spray Booths Ltd Pacific Western Transportation Ltd Padam Trucking Paladin Technologies Inc Palani, Elangovan Panther Creative Inc Pape, Jada-Gabrielle Paper E Clips Inc Para Space Landscaping Inc Paradigm Software Parallel 49 Brewing Company Ltd Parkland Refining (B.C.) Ltd Parklane Computer Systems Parkwood Construction Ltd Parsons Inc Paska Contracting Ltd Passive House Canada Patio Social Inc Paving Solutions PayByPhone Technologies Inc PBX Engineering Ltd PCI Gateway Residential LP Peacekeeper Products International Pebble Star Productions Peel's Nurseries Ltd Pegaz Design Ltd Perkins+Will Canada Architects Co Peter Combe Ltd Peter P.Y. Notarial Corp In Trust Peterbilt Pacific Inc Petro-Canada PGP Contractors Ltd Phoenix Enterprises Ltd Phoenix Print Management PHS Community Services Society Pickering Safety Pinton Forrest & Madden Group Inc Pitney Works Planning Institute of BC Plewes Environmental Limited 50,271 173,032 45,975 119,127 691,550 452,370 97,117 31,297 38,709 44,509 75,383 1,196,438 27,192 537,511 45,068 240,795 202,865 279,293 98,142 58,606 63,000 134,986 242,520 62,691 715,749 29,006 33,509 85,151 241,297 37,675 2,258,326 54,512 2,563,077 463,989 60,438 282,783 40,110 33,060 2,140,818 107,599 1,088,089 34,798 45,334 91,732 30,691 90,520 26,271 1,763,581 41,325 268,785 434,689 25,875 28,950 41,248 105,528 107,714 524,451 31,148 37,361 43 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Poirier, Raymond 330,762 Polycrete Restorations Ltd 1,006,349 Port Coquitlam & District Hunting and Fishing Club 95,120 Poschner Construction (88) Ltd 2,545,229 Postmedia Network Inc 70,528 Potluck Cafe & Catering Inc 49,638 Pottinger Gaherty Environmental Consultants Ltd 93,632 PR Pomeroy Restoration and Construction Ltd 87,245 PrairieCoast Equipment Inc 597,818 Preston Mobility Inc 303,299 Price-Langevin & Associates 36,438 PricewaterhouseCoopers LLP 138,370 Pride In Art Society 35,000 Prime Corp Police Records Information Mgnt 1,658,396 Priority Appliance Service Ltd 29,378 Prism Engineering Ltd 86,143 Pro Forma Advisors LLC 73,550 Proactive Hazmat & Environmental Ltd 75,294 Production Power Corp 69,300 Profire Emergency Equipment Inc 1,048,759 Progressive Messenger Ltd 199,689 Promo Plus Advertising Inc 78,049 ProQuest LLC 97,398 Prostar Painting and Restoration Ltd 120,540 Providence Health Care Society 157,500 Public Library Interlink 126,589 Pure Technologies Ltd 40,950 Purolator Inc 52,744 PWL Partnership Landscape Architects Inc 498,359 Pyxis Consulting Group Inc 26,250 Quadreal Property Group LP 572,784 Qualichem Industrial Products Ltd 27,158 Quality Powder Coating Ltd 52,819 Quantum Lighting Inc 26,120 Quatro Security Printing Inc 31,169 Quest Software Canada Inc 67,961 R.F. Binnie & Associates Ltd 1,234,300 R.F. Hauser Shows Ltd 59,465 Raider Hansen 114,385 Railtown Cafe & Catering 46,392 Rail-Volution 31,890 Raincity Housing & Support Society 36,582 Rampart International 116,011 Ramshackle Pictures 37,012 Rasmussen Bindery 61,142 Rattan Trucking 87,333 Ravens Agri-Services & Products Inc 55,162 Raybern Erectors Ltd 32,898 Ray-Cam Co-Operative Association 538,911 RBC Investor Services Trust 155,425 RBoy Inc 75,000 RCAP Leasing Inc 51,799 RDH Building Science Inc 142,615 Read Jones Christoffersen Ltd 350,268 Receiver General for Canada Canad’n Police College 44,066 Receiver General for Canada Innov'n,Science 53,656 Receiver General for Canada Seized Prop Mgmt 29,905 Receiver General of Canada 33,171,547 Receiver General of Canada Revenue Agency 139,618 2019 STATEMENT OF FINANCIAL INFORMATION Page 104 of 118 CITY OF VANCOUVER Receiver General of Canada Public Srvcs Gov't Srvcs Receiver General of Canada The Commissioner, RCMP ReCollect Systems Inc Rectec Industries Inc Red Truck Beer Company Ltd Regehr Contracting Ltd Regency Toyota Reimer's Nurseries Ltd Reliable Mobile Hearing Testing RESA Canada Inc Restwell Mattress Co. Ltd Richard M Delaney and Associates Inc Richards Buell Sutton LLP In Trust Richco Contracting Ltd Richelieu Building Specialities Richelieu Hardware Ltd Richform Construction Supply Co Richmond Chrysler Dodge Jeep Ltd Ricoh Canada Inc Rideau Recognition Solutions Inc Riviera Finance Assignee for EditNew Inc RJ & Associates Environmental Consulting Inc Roadway Traffic Products RockDoc Consulting Inc Rocky Mountain Phoenix Rocky Point Engineering Rogers Rollins Machinery Ltd Roper Greyell LLP Barristers and Solicitors Rose Security Services Inc Roundhouse Community Arts & Recreation Soc Royal Pacific Realty Corp In Trust Russell Hendrix Foodservice Equipment Rust Investments Ltd S M Auto Import Service S&P Global Canada Corp S2 Architecture Safe Software Inc Salmon's Rentals Ltd Sambandam, Rohan Samuel, Son and Co Ltd SAP Canada Inc Sapphire Sound Inc Sasco Contractors Ltd Savoury City Foods Ltd SBC Insurance Agencies Ltd Scalar Decisions Inc Schnitzer Steel Canada Ltd Scooby's Dog Waste Removal Services Scott, Julie Angeline SCP Distributors Inc Canada SCS Steel Container Systems Inc Sea To Sky Transfer Secure Links Securiguard Services Ltd Seized Property Management Directorate SensorUp Inc Setcan Corporation Shaw Business 276,837 952,328 36,726 69,077 81,802 1,058,577 44,468 35,906 44,819 169,356 51,580 119,477 72,985 159,905 75,649 47,447 27,765 125,664 838,597 67,416 43,992 87,364 242,828 1,547,146 255,192 65,179 208,324 939,510 266,449 67,163 115,879 83,000 69,850 878,876 166,121 50,715 34,519 29,208 50,228 106,106 41,114 1,466,534 40,852 200,212 28,597 36,515 7,446,811 32,303 52,407 666,138 85,694 96,567 543,809 30,196 6,529,004 215,727 70,558 39,316 52,223 44 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Shaw Cablesystems GP ShearForce Equipment Ltd Shell Canada Sheran Trucking Sheraton Hotel Sherine Industries Ltd Shine Auto Wash Shirtland Drycleaners Ltd Shon Group Realty ShowTech AVL System Inc Siegel Entertainment Ltd Sigma Safety Corp Sigmatix Solutions Inc Simon Fraser University Singh, Dhillon Charan Sino United Publishing (Can) Ltd Sirsidynix (Canada) Inc SkillSoft Canada Ltd. Skookum Yacht Services Inc Sliq Media Technologies Inc SLR Consulting (Canada) Ltd Smart-Tek Communications Inc Smith Bros & Wilson (BC) Ltd Smith Optics Smithrite Delivery Services Ltd Smiths Detection Montreal, Inc SMS Equipment Inc Snap-On Tools SnapStream Media Inc SNC-Lavalin Inc Softchoice LP Softline Solutions AB Inc Solutions Logiciels EDT Inc Sombilon Art Solutions Inc Soper's Supply Ltd Source Office Furniture & Systems Ltd Sources Archaeological & Heritage Research Inc South Vancouver Community Policing Centre Southwestern Flowtech & Environmental Ltd Space2Place Design Inc Spartan Controls Ltd Spatial Technologies (2017) Inc Spears Sales & Service Ltd Specialized Engineered Products Ltd Specimen Trees Wholesale Nurseries Ltd Spectratec Services Group Inc Sperling Hansen Associates Spicers Canada ULC Sportball 0986001 BC Ltd Squamish Martial Arts & Fitness Centre Square One Paving Ltd Square, Inc SRC Engineering Consultants Limited SSQ Insurance Company Inc St. John's College The University of British Columbia ST/OPS Tactical Training Canada ULC Stanley Park Ecology Society Stantec Consulting Ltd Staples Business Advantage 102,973 27,267 32,522 138,995 31,466 127,271 49,109 815,239 116,977 434,491 39,189 230,608 111,912 68,283 97,417 139,931 149,419 126,021 79,409 25,987 125,586 31,239 11,585,092 42,368 70,722 38,048 68,671 55,622 47,492 325,915 170,484 111,191 87,752 25,858 29,094 99,793 68,253 128,200 156,284 320,449 38,702 124,475 40,306 122,234 48,358 170,960 1,770,743 42,877 27,670 37,519 46,252 144,100 41,825 180,144 42,425 39,317 130,604 528,707 809,640 2019 STATEMENT OF FINANCIAL INFORMATION Page 105 of 118 CITY OF VANCOUVER Star Metroland Media Toronto Star Newspaper Ltd Steer Davies Gleave North America Inc Stem To Stern Marine Service Stephen Irving Communications Stephenson Engineering Limited Sterling Fence Co Ltd Sterling Fleet Outfitters Steven Thomas Construction Ltd STI Transport Inc Strata Plan BCS 3995-Capitol Residences Strata Plan BCS3839 Strata Plan EPS 1197 Strata Plan LMS 1997 Strathcona Community Centre Association Strathcona Community Safety Association Studio Parsons Sugden, Mcfee & Roos LLP Summit Canada Distributors Summit Tools Sun Life of Canada Suncor Energy Products Partnership Sunny Electronics Ltd Super Save Fence Rentals Inc Super Save Toilet Rentals Inc Superior City Services Ltd Superior Flood and Fire Restoration Inc Superior Propane SupremeX Inc Sure Hazmat and Testing Surespan Construction Ltd Suspended Stages Sutton Road Marking Ltd Swing Time Distributors Ltd Sysco Vancouver T. Moscone & Bros Ground Maintenance Ltd T. Rai's Trucking T. S. Trucking Tacel Ltd Tactical Electronics & Military Supply LLC Tanago Enterprises Inc Target Products Ltd Tarmac Grinding Ltd Tasker, Mary TCG Tunnelling Company Inc Team Aquatic Supplies Ltd Tec Floor Coverings Ltd Technical Safety BC Teel Technologies Canada Telus Telus Custom Security Systems Terra Law Corporation In Trust Terralink Horticulture Inc Terry the Tire Guy Tervita Corporation Tetherstone Construction Inc Tetra Tech Canada Inc. Textile Image Inc TGK Irrigation Ltd The 127 Society for Housing 26,481 422,767 46,356 42,690 130,809 66,542 42,342 66,217 50,295 108,700 25,399 63,025 25,758 257,095 128,200 42,255 32,064 48,081 46,492 1,843,366 5,539,493 36,976 29,883 267,436 85,155 41,394 70,298 63,945 41,955 5,034,977 95,186 80,101 57,776 1,460,326 81,763 61,029 131,977 50,702 42,762 125,075 187,890 361,224 40,177 59,451 90,649 35,004 106,903 91,210 5,833,432 27,281 747,500 67,995 27,758 90,435 223,090 363,361 50,477 645,475 351,322 45 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES The Active Network Ltd The Beacon Collective The Colborne Architectural Group Pacific Inc The Driving Force Inc The Georgia Straight The Globe and Mail The Hollinger Metal Edge The Lazy Gourmet Inc The Legal Freelance Centre The Neutral Zone Coaching and Consulting Srvcs The Only Animal Theatre Society The Organizational Culture Group Ltd The Pacific Forensic Mental Health Practice The PPS Group The Strategic Action Group The Tempest Development Group Inc The University of British Columbia The Vancouver Club The Vancouver Courier Thinkmate Thomas Downie Holdings Ltd Thomson Reuters Canada Limited Thurber Engineering Ltd Tinbox Energy Software Inc Today's Books Toe-Hoe Leasing Ltd Tomko Sports Systems Inc Total Fire Solutions Toter LLC Tourism Vancouver Tower Fitness Equipment Services Inc Tradetec Mechanical Limited Trail Appliances Ltd Trainfo Corp Trane Canada Trans Power Construction (1999) Ltd Translink Transwest Roofing Ltd Traumatech Treeradar Inc Trev Deeley Motorcycles TRI Environmental Consulting Inc Tricom Building Maintenance Ltd Triovest Realty Advisors (BC) Inc Trumps Food Interests Ltd Tsleil-Waututh Nation Tsunami Solutions Ltd Turn-Key Construction Inc UAP Inc NAPA Auto Parts UBS Industries Udemy, Inc Uline Canada Corporation Ulmer Contracting Ltd Ultra-Tech Cleaning Systems Ltd Under Pressure Property Maintenance Unifirst Canada Ltd Union of BC Municipalities Unite Partnerships Inc United Air 560,967 84,856 97,556 33,550 38,515 59,952 54,849 78,027 181,637 76,547 39,375 306,113 33,346 61,503 25,104 734,960 333,039 123,522 142,247 25,524 232,784 188,629 552,600 46,825 31,308 478,228 144,428 102,236 523,615 550,551 41,066 25,474 27,273 54,243 1,028,763 65,357 135,931 219,985 58,949 32,980 121,957 57,805 274,361 8,471,625 33,448 67,034 115,500 887,659 687,651 76,787 28,474 231,041 107,310 25,208 31,400 49,516 284,323 31,500 31,881 2019 STATEMENT OF FINANCIAL INFORMATION Page 106 of 118 CITY OF VANCOUVER United Library Services Inc United Rentals of Canada Inc UNO Digital Screen Press Ltd Uptime Industrial Inc Urban Sawing & Scanning Co Ltd Urban Solar Corp Urban Systems Ltd Urbanicity Architecture Inc Utilisation Professionnelle Inc Valley Traffic Systems Inc Van Exer-Tech Services Inc Vancity Community Foundation Vancouver Aboriginal Community Policing Ctr Soc Vancouver Aboriginal Friendship Centre Society Vancouver Art Gallery Vancouver Botanical Gardens Association Vancouver Cherry Blossom Festival Vancouver Community Network Vancouver eFasteners Tools & Supply Vancouver Fraser Port Authority Vancouver Hino Truck Sales Ltd Vancouver Holdings Ltd Vancouver International Film Festival Vancouver Kidsbooks Vancouver Litigation Support Services Ltd Vancouver Maritime Museum Vancouver Native Housing Society Vancouver Pile Driving Ltd Vancouver Police Foundation Vancouver Public Library Foundation Vancouver Regional Construction Association Vancouver School Board Vancouver Symphony Society VanMar Constructors Inc Vanport Enterprises Ltd VDZ+A Consulting Inc Ventana Construction Ltd Ventiv Technology Inc Veratec Engineered Products Inc Verint Americas Inc Veritiv Canada Inc Vertech Elevator Services Inc Veterans Memorial Housing Society Viaduct Sheet Metal Ltd Viking Fire Protection Inc Vimar Equipment Ltd Virage Simulation Inc Vision 33 Canada Inc Vision Critical Communications Inc Vision Travel Visual Verification Systems Inc Vital Link Ice Cream & Event Marketing Volante Software Inc VSO School of Music Walter's Exotic Meats Ltd War Room Holdings Inc Ward's Hydraulic Services Warrington PCI Management Waste Connections of Canada Inc 352,012 711,160 31,895 118,940 820,968 336,512 213,653 52,428 315,479 75,910 101,714 531,704 128,200 78,026 278,250 39,879 49,374 395,692 153,061 723,620 26,087 235,755 246,258 103,502 50,300 26,879 48,167 52,510 100,720 75,320 356,537 10,651,308 513,641 497,884 408,595 91,888 579,982 28,782 88,313 151,482 31,250 50,051 82,930 34,313 860,073 1,802,275 748,160 336,422 168,221 86,022 50,756 138,675 156,797 132,641 51,439 34,650 115,025 2,777,762 26,869 46 Page 107 of 118 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Waste Management of Canada Corporation Water Street Engineering Ltd WAu Consulting Services Weber Supply Company Inc Wesco Distribution Canada LP Wesco Industries Ltd West Auto Sales Ltd West Coast Electric Ltd West Coast Elevator Services Ltd West Coast Sign Service Ltd West Creek Farms Ltd West End BIA Westburne West Westcan Scaffolding Inc Westcomb Outerwear Inc Westend Coal Harbour Community Police Centre Western Excavating Western Imperial Magnetics Ltd Western Integrated Electrical Ltd Western Marine Co Western Safety Products Westerra Equipment LP Westjet Westport Construction Group Inc Westpro Westvac Industrial Ltd Westwood Topsoil Ltd Wetdown Water Services Whitehots Inc Wilco Civil Inc Williams Machinery LP Willis Canada Inc Willow Personal Dev’t & End of Life Educn Ent 987,505 97,843 44,756 1,735,095 1,307,316 206,793 44,111 229,549 157,825 25,203 29,334 29,827 126,067 31,825 173,480 199,700 171,045 40,600 49,938 30,334 64,907 172,843 90,873 935,546 2,872,942 848,688 47,244 155,783 547,102 600,860 499,592 3,965,082 27,090 2019 STATEMENT OF FINANCIAL INFORMATION CITY OF VANCOUVER Win Chemicals Limited WMW Public: Architecture + Communication Inc Wollenberg Munro Consulting Inc Wolseley Canada Mechanical Group Wong, Paul Wong, Sammy Yan Chim Woollacott, Sarah Workers' Compensation Board of BC World Book Educational Products of Canada World Cities Culture Forum WorleyParsons Canada Services Ltd WR Neufeld WSP Canada Group Limited Wurth Canada Ltd Wyss, Cecilia Cease X10 Networks Xerox Canada Ltd Yarrow Intergenerational Society for Justice Yen Bros Food Service (2011) Ltd Yeomen Property Maintenance & Renovation Ltd Young Anderson Barristers & Solicitors YWCA Vancouver Zawadzki, Nikki Zeemac Vehicle Lease Ltd ZG Communications Incorporated 27,475 169,166 44,326 89,020 63,250 52,127 127,090 12,669,432 39,610 25,621 420,912 98,192 3,704,895 43,558 53,800 35,766 80,259 27,000 492,526 976,818 373,211 28,850 34,764 713,261 56,248 Vendors > $25,000 $ 824,114,098 Vendors < $25,000 21,515,775 Total $ 845,629,873 47 RECONCILIATION OF PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES Page 108 of 118 CITY OF VANCOUVER The City prepares the schedule of payments based on actual disbursements processed through its Accounts Payable system. This provides assurance on completeness as the reported amounts are reconciled to the financial system cheque register and electronic funds transfer records. The schedule of payments is a "cash basis" listing. This figure therefore will differ significantly from the expenditures in the consolidated financial statements which are reported on an accrual basis resulting in timing differences. Furthermore, there are disbursements which are not considered expenditures including payments made to other taxing authorities, employee payroll deductions, debt principal and interest repayments. Conversely, there are expenditures which do not involve an actual disbursement (in addition to accruals) - grants offset by related revenues (e.g. Theatre operating grants) and holdbacks. 2019 STATEMENT OF FINANCIAL INFORMATION 48 Page 109 of 118 STATEMENT OF GRANT PAYMENTS PREPARED IN ACCORDANCE WITH THE FINANCIAL INFORMATION REGULATION SCHEDULE 1, SECTION 7 (2) 2019 STATEMENT OF FINANCIAL INFORMATION 49 GRANTS - BUSINESS IMPROVEMENT ASSOCIATIONS Cambie Village Business Association Collingwood Business Improvement Assoc Commercial Drive Business Society Davie Village Business Improvement Assoc Downtown Vanc. Business Improvement Assoc Dunbar Village Business Association Gastown Business Improvement Society Hastings Crossing Business Improvement Assoc Hastings North Business Improvement Assoc Kerrisdale Business Association Kitsilano - 4th Avenue Business Association Marpole Business Association Mount Pleasant Commercial Improvement Soc $ 388,200 218,589 524,567 882,556 3,168,507 155,250 699,640 206,000 531,290 365,000 430,000 187,925 395,000 2019 STATEMENT OF FINANCIAL INFORMATION Page 110 of 118 CITY OF VANCOUVER MPCI - Society - Expansion Point Grey Village Business Association Robson Street Business Association South Granville Business Improvement Assoc South Hill (Fraser Street) Business Association Strathcona Business Improvement Association Vancouver Chinatown Business Improvement Assoc Victoria Drive Business Improvement Assoc West Broadway Business Improvement Assoc Yaletown Business Improvement Association 83,544 225,000 636,371 700,000 147,500 1,063,250 426,920 192,000 275,000 1,044,750 $12,946,859 50 Page 111 of 118 GRANTS – CULTURAL 221A Artist Run Centre Society 605 Collective Dance Society Action at a Distance Dance Society Aeriosa Dance Society African Descent Society BC All Bodies Dance Society Alley Theatre Association Amexem Reggae Cultural Society Arts Assembly Society Arts Club of Vancouver Theatre Society Artstarts in School Asian-Canadian Special Events Association Association of Book Publishers of BC ASTC Science World Society Atira Women's Resource Society Axis Theatre Society B.C. Chinese Music Association B.C. Philharmonic Society Ballet BC Bard on the Beach Theatre Society Barking Sphinx Performance Society Battery Opera Performing Arts Society BC Artscape Society Beaumont Studios Artists Society Bill Reid Foundation Blueridge Chamber Music Society Boca Del Lupo Theatre Society Bold Old(er) Lesbians & Dykes Society Borealis String Quartet Society Britannia Community Services Centre Bulgarian-Canadian Society of BC Canada International Arts & Music Societ Canadian Alliance of Dance Artists Canadian Council of the Blind (CCB) Canadian International Dragon Boat Festival Soc Canadian Music Centre BC Region Capilano Review Contemporary Arts Soc Capture Photography Festival Society Car Free Vancouver Society Caravan World Rhythms Society CARFAC BC Carnegie Community Centre Association Carousel Theatre Society Centre of Integration for African Immigrants Chapel Sound Art Foundation Children's Arts Umbrella Association Chinatown Today Society Chor Leoni Men's Choir Cineworks Independent Filmmakers Society CITR/Discorder Magazine City Opera Vancouver Cloudscape Comics Society Co. Erasga Dance Society Coastal Jazz & Blues Society Collingwood Neighbourhood House Society Comm. Arts Council of Vanc.& Fearless Festival Compagnie Vision Selective Arts Society Compaigni V'Ni Dansi Society Contemporary Art Gallery Society of BC CITY OF VANCOUVER $ 25,000 17,000 8,000 17,000 6,000 23,750 9,500 6,000 1,000 152,000 25,000 25,131 18,000 105,000 9,300 32,500 5,000 4,315 238,876 60,000 5,000 20,000 1,250 55,000 27,500 8,176 40,000 4,000 2,812 6,000 1,000 3,225 15,000 26,250 7,500 31,500 15,000 4,000 9,500 17,000 5,000 2,500 32,000 2,500 10,000 57,217 7,500 53,807 36,000 1,500 15,000 3,300 15,000 145,764 12,500 15,000 6,000 6,000 70,000 2019 STATEMENT OF FINANCIAL INFORMATION Craft Council of British Columbia Creative BC Creative Coworkers DanceHouse Dancing on the Edge Festival Society Delinquent Theatre Diwali Celebration Society Downtown Eastside Women's Centre Downtown Vancouver Business Improvement Assoc Doxa Documentary Film and Video Festival Dr. Sun Yat Sen Garden Society Dumb Instrument Dance Society Dusty Flowerpot Cabaret Society East Vancouver Community Music School Soc Eastside Culture Crawl Society Edam Performing Arts Society Electric Company Theatre Society Elektra Women's Choir Erato Ensemble Society False Creek Watershed Society Fight With a Stick/Leaky Heaven Performance Soc Fillip/Projectile Publishing Society Firehall Theatre Society Flamenco Rosario Arts Society Foolish Operations Society Friends of Chamber Music Full Circle: First Nations Performance Society Gallery Gachet Society Gathering Place Girls Rock Camp Vancouver Greater Vancouver Professional Theatre Alliance Greater Vancouver Society To Bridge Greek Community of East Vancouver Green Thumb Theatre Grunt-Visible Arts Society H R MacMillan Space Centre Society Hard Rubber New Music Society Health Arts Society Heritage Vancouver Society Highs and Lows Choral Society I. E. Artspeak Gallery Society Indian Summer Arts Society Instruments of Change Society Inverso Productions Society Italian Day Festival Society ITSAZOO Productions Society James & Jamesy Performance Society Jewish Community Centre of Greater Vancouver Joe Ink Performance Society Judith Marcuse Projects Society Karen Flamenco Dance Society Karen Jamieson Dance Society Kickstart Disability Arts and Culture Kidd Pivot Performing Arts Society Killjoy Theatre Association Kitsilano Showboat Society Kokoro Dance Theatre Society Kwi Awt Stelmexw (KAS Cultural Society) Langara College Foundation 15,000 285,000 7,500 21,000 25,000 10,000 7,000 7,500 7,000 32,229 1,500 6,000 8,500 1,000 13,000 25,000 70,944 18,500 6,704 2,500 10,000 11,000 75,000 26,315 6,000 36,139 82,500 31,500 9,000 6,000 13,000 5,000 3,000 60,000 70,000 519,400 15,000 25,000 6,500 3,500 29,000 54,229 3,500 8,000 8,000 13,000 4,315 4,500 15,000 9,000 11,703 15,000 17,500 28,000 7,500 1,500 46,500 18,800 2,000 51 Page 112 of 118 GRANTS – CULTURAL continued Latincouver Business & Cultural Society Le Centre Cultural Francophone Vancouver Les Productions Figlio Society Little Chamber Music Series That Could Society Little Mountain Lion Productions Assoc Live Biennial of Performance Art Society Love Intersections Society Lumiere Festival Vancouver Society Machinenoisy Dance Society Made in BC - Dance on Tour Society Madskillz Vancouver Magnetic North Theatre Festival Malaspina Printmakers' Society Mascall Dance Society McLaren Housing Society Migrante BC - Filipino Society Miscellaneous Productions Society Movement Dance Productions Society Movement Enterprises Society Mt Pleasant Neighbourhood House Museum of Vancouver Music BC Industry Association Music in the Morning Concert Society Music on Main Society Musica Intima Society Native Daughters of BC New Forms Media Society New Orchestra Workshop Society New Performance Works Society Neworld Theatre Nisga'a Ts'amiks Vancouver Society Norman Rothstein Theatre O.Dela Arts Society OCW Arts & Publishing Foundation On Main on the Cutting Edge Open Air Orchestra Society Open Door Social Services Society Or Gallery Other Sights for Artists' Projects Association Out Innerspace Dance Theatre and Film Society PACE - Providing Alt. Counselling & Education Soc Pacific Association of First Pacific Ballet Society Pacific Bluegrass and Heritage Pacific Cinematheque Pacific Legal Education and Outreach Society Pacific Theatre Performing Arts Lodges (PAL) Pink Ink Theatre Productions Association Pitt Gallery Playwright's Theatre Centre PosAbilities Association of BC Powell Street Festival Society Pride in Art Society Push Festival Society Radix Theatre Society Raven Spirit Dance Society Realwheels Society Recorded Movement Society Redshift Music Society 2015 STATEMENT OF FINANCIAL INFORMATION CITY OF VANCOUVER 29,789 20,000 5,000 5,000 5,215 20,000 6,500 4,000 6,000 2,000 1,500 10,500 20,000 15,000 2,000 3,600 19,500 8,630 12,250 2,000 768,000 4,000 19,000 39,284 21,000 9,000 12,500 21,392 24,928 33,000 10,000 30,000 6,130 8,000 4,000 6,000 2,500 34,000 8,500 17,000 7,500 35,000 100,000 1,000 45,000 15,000 21,000 7,000 20,000 13,000 40,000 1,500 42,000 30,000 107,434 7,500 15,000 17,000 4,500 17,000 Reel Causes Society Reel to Real Rice and Beans Theatre Society Roedde House Preservation Society Ruby Slippers Productions Society Rumble Productions Society Sad Magazine Publishing Society Savage Production Society Screaming Weenie Productions Society Secret Lantern Society Seismic Shift Arts Society Women Shift Theatre Society Sky Theatre Group Society Some Assembly Arts Society Sophisticated Laughter Society Sound of Dragon Society South Asian Family Association SpeakEasy Theatre Company Society Staircase XI Theatre Society Standing Wave Society Still Moon Arts Society Subterrain Literary Collective Society Tara Cheyenne Performance The Banff Centre The Chop Theatre Society The Geist Foundation The Gr. Vanc. Alliance for Arts and Culture Society The Helenic Canadian Congress of BC The James Black Gallery Association The Kettle Friendship Society The Last Door Recovery Society The Only Animal Theatre Society The Plastic Orchid Factory The Postmodern Camerata Society The Response Dance Society The Vancouver Children's Choir The Writers' Exchange Society Theatre La Seizieme Theatre Replacement Society Theatre Terrific Society Tides Canada Initiatives Society Time Will Tell Arts Society Tomoe Arts Society Touchstone Theatre Society Turkish Canadian Society Turning Point Ensemble Society Universal Limited Performance Society Up in the Air Theatre Society Urban Ink Productions Uzume Taiko Drum Group Society Van Dyke March And Festival Society Van. International Burlesque Festival Assoc Vancouver Aboriginal Friendship Centre Society Vancouver Academy of Music Vancouver Access Artists Run Centre Vancouver Adapted Music Society Vancouver Art Gallery Vancouver Asian Canadian Theatre Vancouver Asian Film Festival Society Vancouver Asian Heritage Month Society 2,000 18,000 15,500 2,000 15,000 30,000 6,920 20,600 15,000 16,500 44,575 5,000 6,000 6,750 6,470 18,991 3,000 5,000 6,000 10,312 15,000 12,000 18,000 40,000 12,000 13,500 45,000 7,000 1,000 5,000 3,000 14,250 7,000 5,920 4,000 1,500 3,000 35,000 25,000 15,000 8,000 5,000 2,500 35,000 3,500 38,016 1,500 15,000 55,000 2,500 4,000 8,458 10,000 50,137 21,000 6,500 2,203,885 20,000 12,229 1,000 52 Page 113 of 118 GRANTS – CULTURAL continued Vancouver Bach Choir Vancouver Book and Magazine Fair Society Vancouver Cantata Society Vancouver Cantonese Opera Vancouver Chamber Choir Vancouver Cherry Blossom Festival Vancouver Chinese Instrumental Music Society Vancouver Chinese Singers Society Vancouver Chopin Society Vancouver Choral Arts Society Vancouver Comic Arts Association Vancouver Community Gamelan Vancouver Co-Operative Radio Education Soc Vancouver Dance Centre Society Vancouver East Cultural Centre Vancouver Folk Music Festival Society Vancouver Improv Festival Society Vancouver Inter-Cultural Orchestra Vancouver International Bhangra Celebration Soc Vancouver International Children's Vancouver International Dance Festival Vancouver International Film Festival Vancouver International Fringe Festival Vancouver International Writers Festival Society Vancouver Int'l Centre for Contemporary Asian Art Vancouver Israel Folk Dance Society Vancouver Jewish Film Festival Vancouver Latin American Cultural Ctr Society Vancouver Latin American Film Festival Vancouver Maritime Museum Vancouver Moving Theatre Vancouver Native Housing Society Vancouver New Music Society Vancouver Opera Association Vancouver Out on Screen Film & Video Society Vancouver Poetry House Vancouver Pride Society 2015 STATEMENT OF FINANCIAL INFORMATION CITY OF VANCOUVER 59,849 15,000 16,500 4,500 58,391 7,500 5,500 5,729 12,702 3,000 4,000 5,000 32,500 85,500 150,000 80,000 3,000 24,392 9,000 134,000 30,000 207,818 40,000 69,315 37,000 2,000 10,000 19,315 16,000 400,000 30,000 1,300 40,436 423,586 57,687 15,000 8,500 Vancouver Pro Musica Society Vancouver Recital Society Vancouver Seniors' Singing Club Association Vancouver Society for Early Music Vancouver Street Dance Association Vancouver Swing Society Vancouver Symphony Society Vancouver Tagore Society Vancouver Tap Dance Society Vancouver Theatresports League Vantage Point Vashaan Music Society Vetta Chamber Music Society Vines Art Festival Society VISAFF South Asian Film Festival Society Visceral Visions Society VIVO Media Arts Ctr Satellite Vide Exchange Soc VSO School of Music Wen Wei Dance Society WePress Community Arts Space Society West Coast Feminist Literary Magazine Society West Coast Symphony Society West End Arts Society West End Seniors' Network West Point Grey Community Association Western Front Society Western Gold Theatre Society Western Theatre Conspiracy Arts Society Women in Film & Television Vancouver Society World Rhythms for Youth Society Yarillo Contemporary Music Society Yarrow Intergenerational Society Yayoi Theatre Movement Society Zee Zee Theatre 12,392 39,057 21,336 56,479 5,000 1,000 870,650 4,000 10,284 5,250 20,000 5,000 7,500 15,000 1,000 15,000 37,500 4,315 20,000 17,500 17,500 3,000 2,500 2,000 2,500 46,000 7,000 17,000 6,000 3,000 1,420 9,000 4,500 17,500 $11,759,819 53 Page 114 of 118 GRANTS – COMMUNITY 211 British Columbia Services Society Aboriginal Mother Centre Society Atira Women's Resource Society Aunt Leah's Independent Lifeskills Society Battered Women's Support Services BC Poverty Reduction Coalition Big Brothers of Greater Vancouver Big Sisters of BC Lower Mainland Britannia Community Centre Society Canadian Mental Health Association Canadian Paraplegic Association Carnegie Community Centre Association Cedar Cottage Food Network Society Cedar Cottage Neighbourhood House Check Your Head: The Youth Global Children of the Street Society Coast Foundation Society Collingwood Neighbourhood House Society Crisis Intervention & Suicide Prevention Ctr of BC Disability Alliance BC Society Downtown Eastside Neighbourhood House Downtown Eastside SRO Collaborative Society Downtown Eastside Women's Centre Aboriginal Healing and Wellness Chinese Seniors Outreach Management Others Dugout Drop-In Centre Society Eastside Family Place Society Embers Family Services of Greater Vancouver Decolonization and Indigenization Soc'l Srvcs Directions Outreach Youth Services Vancouver Counselling Program First Funds Society First United Church Community Ministry Soc Four Eleven Seniors' Centre Society Fresh Roots Urban Farm Society Frog Hollow Neighbourhood Frames Films Program Generating Connections Neighbourhood Organization Youth Skills Gallery Gachet Society Good Company Communications Inc Gordon Neighbourhood House Gr. Van. Law Students Legal Advice Soc - UBC Hastings Crossing Business Improvement Assoc Hastings Family Drop-In Enrichment Centre Hastings North Area Planning Association Hastings North Business Improvement Assoc Health Initiative for Men Society Helping Spirit Lodge Society Immigrant Services Society of BC Inner City Safety Society (NICCSS) Japanese Community Volunteers Association Jewish Family Service Agency Jewish Seniors Alliance of Greater Vancouver Justice Education Society of BC CITY OF VANCOUVER $ 38,468 45,000 10,153 35,444 74,520 28,400 40,288 49,272 56,483 28,200 48,000 26,500 5,808 119,973 10,000 15,200 360,140 235,293 29,364 38,452 77,770 95,400 20,000 52,492 90,572 52,000 40,600 58,236 185,000 22,500 98,540 10,000 50,400 25,376 75,000 44,500 25,000 28,100 103,573 22,192 20,000 20,000 101,075 39,136 15,000 36,952 11,000 20,000 35,000 25,376 191,338 15,000 10,000 49,957 10,000 27,004 2019 STATEMENT OF FINANCIAL INFORMATION Kinbrace Community Society Kitsilano Neighbourhood House Empowered Westside Seniors Mt Pleasant Neighbourhood House Neighbourhood Organization Westside Food Collaboration Kiwassa Neighbourhood Services Assoc Community Small Grants Project Eastside Youth Wellness Food Program Neighbourhood Organization Seniors Program Youth Program La Boussole, Centre Communautaire Societe Learning Disabilities Assoc of BC Leave Out Violence (LOVE) Lee, Michael Little Mountain Neighbourhood House Society Lookout Emergency Aid Society Lu'ma Native BCH Housing Society Marpole Oakridge Family Place Metro Van. Aboriginal Executive Council Society Migrant Workers Centre BC Society Mission Possible Compassionate Ministries Soc Mosaic - 3 Community Outreach Programs Mount Pleasant Family Centre Society Mt Pleasant Neighbourhood House Aboriginal Community Development Program Atira Women's Resource Society Family Resource Program Food Network Neighbourhood Organization Multicultural Helping House Society Native Education Centre NICCSS PACE - Providing Alt. Counselling & Education Pacific Association of First Nations' Women Pacific Community Resources Society Pacific Immigrant Resources Society (PIRS) Pacific Legal Education and Outreach Society Pacific Post Partum Support Society PeerNet BC PHS Community Services Society PLEA Community Services Society of BC Potluck Cafe Society PovNet Society Providence Health Care Society QMUNITY Raincity Housing & Support Society Ray-Cam Community Association Reach Community Health Centre Red Fox Healthy Living Society Renfrew-Collingwood Seniors' Society S.U.C.C.E.S.S. Counselling Service for the Chinese Community Seniors QOL Program Youth at Risk program Sanctuary Mental Health Society Seniors Services Society of BC 5,000 13,125 13,125 90,124 14,140 23,000 25,500 14,140 116,449 10,000 37,388 19,860 25,376 34,628 25,000 130,723 39,600 25,000 83,000 175,000 13,000 399,185 108,220 73,968 17,500 17,501 10,612 11,110 85,058 39,558 32,500 76,401 83,680 40,000 93,660 83,392 15,000 17,684 62,772 45,000 31,868 17,170 10,000 10,000 79,412 40,000 10,000 22,980 41,559 22,528 10,000 41,656 68,208 18,000 32,888 54 Page 115 of 118 GRANTS – COMMUNITY continued South Granville Seniors Centre South Vancouver Family Place South Vancouver Neighbourhood House Buddy Board Food Affair Neighbourhood Organization Seniors Projects Strathcona Community Centre Association Street Corner Media Foundation Street Youth Job Action Supporting Women's Alternatives Network The Aboriginal Front Door Society The Access Pro Bono Society of BC The John Howard Soc. of the Lower Mainland BC The Kettle Friendship Society The Kidsafe Project Society The Writers' Exchange Society Thunderbird Neighbourhood Association Tides Canada Initiatives Society Together We Can Society Trac Tenant Resource & Advisory Centre United We Can Urban Native Youth Association Vancity Community Foundation Vancouver Aboriginal Comm. Policing Centre Soc CITY OF VANCOUVER 71,034 79,432 50,000 15,150 156,150 50,472 97,214 20,300 51,500 26,040 55,900 15,000 20,300 121,727 42,500 15,000 40,800 69,000 20,000 55,996 286,166 77,216 50,000 40,250 2019 STATEMENT OF FINANCIAL INFORMATION Vancouver Aboriginal Friendship Vancouver Association for the Survivors of Torture Vancouver Community Network Vancouver Rape Relief and Women's Shelter Vancouver Second Mile Society Downtown South NBHD Helpers DTES NHBD Helpers DTES Seniors' Centre NBHD Helpers Chinese Outreach Vancouver School Board Vantage Point Warriors Against Violence Society Watari Research Association West End Seniors' Network West Side Family Place Society Western Institute for the Deaf Wish Drop-In Centre Society Women Against Violence Against Women YWCA Vancouver Crabtree Corner Working Together Vancouver Single Mothers Support Services 10,000 40,000 26,604 17,156 29,816 51,256 37,732 33,972 495,000 78,704 15,428 75,368 117,183 40,192 10,560 159,000 59,988 58,876 20,700 21,976 $ 8,727,953 55 Page 116 of 118 GRANTS – CHILDCARE Aboriginal Mother Centre Society Association of Neighbourhood Houses Atira Women's Resource Society Brant Villa Daycare Society Britannia Community Services Centre Britannia Out of School Care Eagles Daycare & Out of School Care Grandview Terrace Child Care Mt Pleasant Community Centre Cedar Cottage Neighbourhood House Beaconsfield Queen Alexandra Preschool Coalition of Child Care Advocates of BC Collingwood Neighbourhood Duke Str. Preschool Grenfell Reserve Operating Sarah House Early Learning & Care Centre Terry Tayler Dev. Disabilities Assoc of Vancouver-Richmond Eastside Family Place Society Frog Hollow Neighbourhood Kidsworld School Age Care Nootka Group Care Satellite Daycare Gordon Neighbourhood House Hudson Out of School Care Society Montessori Daycare Society Kiwassa Neighbourhood Services Assoc Little Mountain Neighbourhood House Society McGregor Childcare Society Mount Pleasant Community Centre Mt Pleasant Neighbourhood House Before & After School Care Daycare & Preschool Kid's Peak Daycare ProjectKids Ray-Cam Community Association Shannon Daycare Society South Vancouver Family Place CITY OF VANCOUVER $ 39,235 69,000 10,650 24,385 27,000 27,000 27,000 27,000 17,070 12,193 6,438 20,000 27,000 15,606 39,600 24,385 19,800 91,588 3,863 27,000 23,008 27,000 19,508 8,400 19,800 66,258 51,385 27,000 63,195 21,459 15,606 19,508 20,000 27,000 27,000 9,656 2019 STATEMENT OF FINANCIAL INFORMATION South Vancouver Neighbourhood House Little Tree Poppins Preschool & Out of School Care Waverly Out of School Care St Michaels Anglican Church Strathcona Community Centre Association After School Adventures Preschool and Group Childcare Centre Sunset Childcare Society Sunset Community Association The Vancouver Society Atelier Bayshore Dorothy Lam International Village Library Square Quayside Sapphire Sea Star Shaw Tower The Chareson The Junction Children's Centre The Mark Children's Centre Vancouver Society of Children's Centre West Village Children's Centre Thunderbird Neighbourhood Association Vancouver Chinese Pentecostal Benevolent Soc Westcoast Child Care Resource Centre YMCA of Greater Vancouver Kids at Marine Marpole Nanook House Woodwards W 70th & Lord St YWCA Vancouver Citygate Early Learning Crabtree Corner Emma's Early Learning Leslie Diamond 6,438 25,946 11,705 27,000 27,000 27,000 24,385 38,705 19,800 39,600 39,600 39,600 19,800 39,600 19,800 39,600 19,800 19,800 19,800 19,800 93,000 39,600 27,000 24,385 312,000 14,850 19,800 27,000 46,800 203,500 24,363 27,000 27,000 39,600 $ 2,452,273 56 Page 117 of 118 GRANTS – OTHER 1 West Hastings Holding Ltd 221A Artist Run Centre Society Arts in Action Society Atira Women's Resource Society Badminton BC Bard on the Beach Theatre Society BC Aboriginal Childcare Society BC Artscape Society BC Coalition of People with Disabilities BC Rugby Union BC Ultimate Society BC Wheelchair Sports Association Beaumont Studios Artists Society Boys and Girls Clubs of South Coast BC Britannia Community Centre Society British Columbia Deaf Sports British Columbia Table Tennis Burrard Arts Foundation Canada One Athletic Foundation Canada Place Corporation Canada Skateboard Canada Snowboard Canada/BC Business Services Society Canadian Dolphin Swim Club Canadian International Dragon Boat Canadian Music Centre BC Region Carnegie Community Centre Association Chau Luen Kon Sol Society of Vancouver Check Your Head: The Youth Global Cheng Wing Yeong Tong Benevolent Soc Children's Arts Umbrella Association Christ Church Cathedral Circle of Eagles Society Coast Foundation Society (1974) Collingwood Neighbourhood House Society Contemporary Art Gallery Society of BC Craft Council of British Columbia Create Vancouver Society Creative Coworkers Creative Cultural Collaborations Society Cycling BC Disability Alliance BC Society Downtown Eastside Centre Downtown Eastside Neighbourhood House Downtown Eastside Women's Centre Dugout Drop-In Centre Society Dunbar Community Centre Association Eastside Boxing Club Eastside Culture Crawl Society Embers False Creek Rowing Club Firehall Theatre Society First United Church Community Ministry Society Five West Hastings Holdings Ltd Free Kick Foundation Frog Hollow Neighbourhood House Full Circle: First Nations Performa Gastown Business Improvement Society Golf Canada Good Night Out Vancouver CITY OF VANCOUVER $ 100,000 124,000 10,000 54,312 1,250 11,200 20,000 62,500 27,856 9,309 6,625 3,500 65,000 5,000 70,000 11,250 3,500 20,000 8,750 20,000 6,625 3,500 5,750 5,750 6,000 4,000 27,000 45,000 25,000 100,000 150,000 5,000 3,000 123,024 343,613 5,201 2,344 6,000 36,450 13,403 3,500 27,857 7,500 4,000 217,195 9,180 10,000 5,000 9,000 96,150 2,000 14,000 62,502 50,000 2,500 18,000 14,400 45,000 2,500 25,000 2019 STATEMENT OF FINANCIAL INFORMATION Gordon Neighbourhood House 25,600 Greyhaven Exotic Bird Sanctuary 5,448 Grunt Gallery 28,000 Grunt Gallery-Visible Arts Society 69,328 Hastings Community Little League 5,000 Historic Joy Kogawa House Society 14,680 Hives for Humanity Society 2,745 Hungarian Cultural Society 4,800 Italian Cultural Centre Society 2,250 Kids Up Front Foundation 9,391 Kitsilano Area Child Care Society 5,000 Latincouver Business & Cultural Society 2,000 Lions Gate Road Runners Society 1,650 Little Mountain Gallery 8,800 Little Mountain Neighbourhood House Society 2,300 Mah Society of Canada 4,500 Metro Vancouver Aboriginal 130,000 Mission Possible Compassionate Ministries Soc 150,666 More Sports 5,000 MP Enterprises 27,065 Mt Pleasant Neighbourhood House 71,011 Native Daughters of BC 26,915 NICCSS 80,000 Notre Dame Regional Secondary School 4,375 Out in Sports Society 5,000 Pace Society 5,400 Pacific Association of First 4,125 Pacific Ballet Society 3,000 Pacific Cinematheque 8,000 Pacific Community Resources Society 5,000 Pacific Theatre 4,000 PEDAL 3,000 PHS Community Services Society 20,000 Pink Ink Theatre Productions 8,000 Potluck Cafe Society 11,700 Potters Guild of BC 11,440 Powell Street Festival Society 9,391 Pride in Art Society 40,000 Promotion Plus Girls and Women in Physical Activitiy 875 Rain City Ultimate Club 600 Renfrew-Collingwood Seniors' Society 3,000 Scribes Rugby Football Club 5,000 Simon Fraser University 82,209 Simon Fraser University - CityStudio 10,000 Society For Children and Youth of BC 27,000 South Hill (Fraser Street) 6,150 South Vancouver Neighbourhood House 50,666 Special Olympics BC 5,500 St James Community Square Society 16,435 St Paul's Anglican Church 2,575 Stanley Park Ecology Society 11,666 Still Moon Arts Society 10,200 Strathcona Community Centre Association 19,800 Street Youth Job Action 18,500 Streetohome Vancouver Foundation 150,000 Tennis British Columbia 11,875 The Arts Club of Vancouver Theatre Foundation 24,000 The Dance Foundation 33,450 The Kettle Friendship Society 11,550 The Vancouver Society of Children's Centres 8,500 57 Page 118 of 118 GRANTS – OTHER continued The Writers' Exchange Society Tides Canada Initiatives Society UBC Athletics and Recreation UBC Faculty of Land and Food System Union of BC Municipalities (UBCM) United We Can Urban Ink Productions UrbanPromise Ministries Vancity Community Foundation Vancouver Aboriginal Friendship Centre Society Vancouver Adapted Music Society Vancouver Buddhist Temple Vancouver Cantata Society Vancouver Chinatown Foundation Vancouver Comets Netball Associatio Vancouver Curling Club Association Vancouver Creative Space Society Vancouver Folk Music Festival Socie Vancouver Hawks Field Hockey Club Vancouver Heritage Foundation Vancouver Independent Music Centre Society Vancouver International Film Festival Vancouver International Fringe Festival Vancouver International Soccer Festival Vancouver Japanese Language School CITY OF VANCOUVER 2,000 78,500 8,625 30,400 17,500 98,672 10,000 5,000 10,000 22,825 19,760 45,000 12,000 45,000 3,372 5,988 6,500 23,120 1,695 432,650 8,000 113,500 3,800 5,000 2,870 2019 STATEMENT OF FINANCIAL INFORMATION Vancouver Moving Theatre 13,218 Vancouver Orphan Kitten Rescue 6,253 Vancouver School Board 16,617 Vancouver Secondary Schools Athletic Association 5,000 Vancouver Society for Early Music 16,000 Vancouver Sport Hosting Grant Program 2,800 Vancouver Taiko Society 9,600 Vancouver Tap Dance Society 15,295 Vancouver Thunderbirds Tracks 2,500 Vancouver Vipers Water Polo Club 5,000 Village Vancouver Transition Societ 13,332 Vines Art Festival Society 2,400 VIVO Media Arts Ctr Satellite Video Exchange Soc 27,000 Volleyball BC 10,000 WePress Community Arts Space Society 2,000 West Coast Technology Innovation 31,500 West Side Family Place Society 3,623 Western Front Society 12,000 Women Against Violence Against Women 2,500 YMCA of Greater Vancouver 4,546 Yue Shan Society 19,080 YWCA Vancouver 5,000 $ 4,747,168 58