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PUBLIC ACCOUNTS 1980/81
Sessional Papers of the Province of British Columbia
British Columbia. Legislative Assembly
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Province of British Columbia Public Accounts of I British Columbia For the fiscal year ended March 31 1981 VOLUME I—FINANCIAL STATEMENTS HON. HUGH A. CURTIS Minister of Finance British Columbia Cataloguing in Publication Data British Columbia. Ministry of Finance. Public accounts of British Columbia. — 1977/78- Annual. Continues: British Columbia. Ministry of Finance. Public accounts. ISSN 0382-2001 Report year ends March 31. Vols, for 1978/79-I979/8O issued in" 2 v.: v. 1. Financial statements — v. 2. Schedules of payments. Vols, for 198O/8I- issued in 3 v.: v. 1. Financial statements — v. 2. Schedule of payments — v. 3. Trust funds, crown corporations and agencies. ISSN 0382-2001 = Public accounts of British Columbia. 1. Finance, Public - British Columbia - Accounting - Periodicals. I. Title. HJ13.B75 351*. 7110072 '31' 05 Available to the General Public from: QUEEN'S PRINTER 506 Government Street Victoria, B.C. V8V 4R6 PRICE Volume I, II, or III $10.00 each Complete set $25.00 the Honourable Henry P. Bell-Irving, D.S.O., O.B.E., E.D., \ Lieutenant Governor of the Province of British Columbia. May it please Your Honour: ■ The undersigned has the honour to present the Public Accounts of the Province of British Columbia for the fiscal year ended March 31, 1981. ^Ministry of Finance, Victoria, B.C. September 30, 1981 HUGH A. CURTIS Minister of Finance September 29, 1981 Victoria, B.C. The Honourable Hugh A. Curtis Minister of Finance Sm: I have the honour to submit herewith the Public Accounts of the Province! British Columbia for the fiscal year ended March 31, 1981. Respectfully submitted, D. R. ALEXANDER Comptroller General PUBLIC ACCOUNTS 1980/81 ORDER OF PUBLIC ACCOUNTS Volume I Section Introduction to the Public Accounts I Summary financial statements of the Province A Combined General and Special Purpose Funds (Consolidated Revenue Fund) financial statements B [ Consolidated financial statements of the Province C Details of expenditure by ministerial appropriations and statutory appropriations, and detailed Special Purpose Funds transactions D Volume II I Detailed schedules of salaries, wages, travel expenses and other payments E Volume III ■ Financial statements of Crown corporations and other Government agencies.. F Trust Funds Under Administration, including pension and superannuation [ funds administered by the Government G (A table of contents is provided at the beginning of each section.) PUBLIC ACCOUNTS 1980/81 INTRODUCTION TO THE PUBLIC ACCOUNTS The intent of this introduction is to present users with background information on Rie nature, purpose and structure of the Public Accounts. The Public Accounts are the Kocuments that contain the audited financial statements of the Government and such other Bpancial information as is presented to the Legislative Assembly to provide information and show compliance with the various statutory authorities. The Public Accounts are prepared by the Comptroller General in accordance with the Government's accounting Buries as established by Treasury Board and cover the fiscal year of the Government, ILhich is from April 1 to March 31 of the following year. This year Treasury Board approved new accounting policies for the Government Bhich have been used in the preparation of the 1980/81 Public Accounts. The major Ranges can be summarized as follows: • A change from the mixture of cash and accrual accounting which existed previously to a modified accrual basis of accounting, so that most major expenditures and revenues (except taxes on income) are accrued where the goods have been received or delivered and the services rendered prior to year-end. • Recording recoverable loans, investments and advances as assets, replacing the former policy which was to record such items as expenditures at the time the funds were disbursed. • Continuing to record all capital items as expenditures but no longer reinstating them into a Capital Surplus account. | A fuller explanation of the Government's accounting policies is contained in Note 1 to the Public Accounts, Significant Accounting Policies. I In addition to the changes in policy a number of changes in format have been made with the result that the Public Accounts, which are in three volumes, now contain the following financial statements: • Section A Summary Financial Statements—these statements summarize in simplified form the financial position of the Province, disclosing the recorded assets and liabilities, recording the changes in taxpayers' equity and portraying the operating results for 1980/81. • Section B Combined General Fund and Special Purpose Funds (Consolidated Revenue Fund) Financial Statements—these statements include the accounts of the Consolidated Revenue Fund, combining the activites of the main operating account, the General Fund, with funds earmarked for specific purposes, Special Purpose Funds; unappropriated net equity is distinguished from that which has been appropriated. • Section C Consolidated Financial Statements—these statements have been prepared to disclose the economic impact of the Government's activities and they aggregate the Consolidated Revenue Fund, which comprises the financial statements of General Fund and Special Purpose Funds and certain Crown corporations: namely, those Crown corporations which exist to service the Government ("service" corporations) and those Crown corporations which conduct Government activities and complement Government programs ("provincial" corporations). • Section D Detailed Ministry Expenditures—this section contains details of expenditure by ministerial appropriations, together with an analysis of statutory appropriatons and Special Purpose Funds transactions. • Section E Detailed Schedules of Payments—this section contains detailed schedules of salaries, wages, travel expenses and other payments. PROVINCE OF BRITISH COLUMBIA • Section F Financial Statements of Crown Corporations and Agencies—tb]| section contains the latest audited financial statements of Crown corpora tions and other Government agencies; a list of those entities included in thi section is incorporated in Section F. • Section G Trust Funds Under Administration—this section contains th latest audited financial statements and the latest summarized actuarial ba; ance sheets and underlying actuarial assumptions of the pension and supel annuation funds administered by the Government, together with details e miscellaneous trust accounts. The financial statements included in Volume I comprise the following: • Balance Sheet: a statement of financial position, showing recorded assetl and liabilities, with the residual difference being net equity. In addition h the recorded assets, the Province owns a significant number of other an sets—fixed assets, including highways, bridges and ferries, and Crow/ land, which includes parks, forests and all other publicly held land in tnl Province. • Statement of Net Equity: a statement summarizing the net equity at thl beginning and end of the fiscal year, with the change during the yeil represented by the net revenue or expenditure for that period. • Statement of Operating Results: a statement summarizing the items | revenue and expenditure (using the accrual basis of accounting noted abovil for the fiscal year; the net revenue or expenditure for a year represents tr 1 change in net equity for the same period. • Statement of Changes in Cash and Marketable Securities: a statemeil showing how the operating transactions (being those activities which affejl operating results) and financing transactions (being those activities whicl affect the financial position but not the operating results) have affected til cash, short-term deposits, and marketable securities position of til Government. • Notes to Financial Statements: these amplify and provide additional infol mation on the amounts included in the financial statements and they formyl integral part of the financial statements. It is to be hoped that the approved changes in accounting policy, together with til changes in format and explanations provided, will present the Province's finanq|| position in a manner which is easily understood. PUBLIC ACCOUNTS 1980/81 SECTION A SUMMARY FINANCIAL STATEMENTS OF THE PROVINCE CONTENTS ftige Summary of Significant Accounting Policies A 1 Combined General Fund and Special Purpose Funds (Consolidated Revenue Fund) — Summary of Changes in Financial Position „ A 3 —Balance Sheet A 4 — Statement of Net Equity A 5 — Statement of Changes in Cash and Marketable Securities A 6 — Statement of Operating Results _ A 7 Consolidated Financial Statements (Consolidated Revenue Fund and Crown r Corporations) — Consolidated Balance Sheet ..._ A 8 — Consolidated Statement of Changes in Taxpayers' Equity A 9 — Consolidated Statement of Operating Results A 9 PUBLIC ACCOUNTS 1980/81 A1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REPORTING ENTITY The two main areas of interest or reporting entities on which the financial statements Contained in these Public Accounts report are as follows: • Combined General Fund and Special Purpose Funds (Consolidated Revenue Fund)—the accounts included in these statements are those of the General Fund—which includes the main operating accounts of the Government— and Special Purpose Funds—which include earmarked revenues and funds set aside from the General Fund for specific or special purposes. • Consolidated Financial Statements—these statements aggregate, on a consistent basis, the accounts of the Combined General Fund and Special Purpose Funds with those of certain Crown corporations: "service" corporations, which exist to service the Government, and "provincial" corporations, which conduct Government activities and complement Government programs. Other Crown corporations—identified as "transportation" companies and "commercial'' enterprises—are included in these accounts on an equity basis, whereby the Government's investment in the entities is adjusted to reflect underlying book values. I In addition to the above main areas, the Public Accounts contain the individual jBnanrial statements for all superannuation and other trust funds under administration and for all Crown corporations and agencies. BASIS OF ACCOUNTING I The accrual basis of accounting is used in the preparation of these financial statements which, for these purposes, is specifically expressed as follows: Revenue: j Taxes on income are recorded on a cash basis because of the impracticality and uncertainty involved in their estimation. With this exception, all other revenue received Epto the General Fund and Special Purpose Funds to which the Government is entitled is recorded in these accounts and, at year-end, where the Government has a legal claim upon outside parties, all amounts are recorded, provided the amount has been billed. Expenditure: I All expenditure, including the cost of fixed assets, has been recorded for all goods received and services rendered during the year and, at year-end, where the Government has recorded its obligation to outside parties, the amounts are recorded provided an invoice has been received or the expenditure can be reasonably estimated. ^Ssets: I All assets are recorded to the extent that they represent claims of the Government upon outside parties or items held for resale to outside parties as a result of events and transactions prior to the year-end. Consistent with the reporting of fixed assets as expenditure, they are recorded at a nominal value of $ 1. Rental payments for leases which transfer the benefits and risks incident to the ownership of certain assets are reported as expenditure at the dates of inception of the leases. Kabilities: All liabilities are recorded to the extent they represent claims payable by the Government to outside parties as a result of events and transactions prior to the year-end. A 2 PROVINCE OF BRITISH COLUMBIA FOREIGN CURRENCY TRANSLATION Assets and liabilities denominated in foreign currency have been translated Canadian dollars at the exchange rate prevailing at the year-end. Adjustments arising a: result of foreign currency translation are charged or credited to expenditure at the time t] adjustments arise. CASH AND SHORT-TERM DEPOSITS Cash balances are shown after deducting outstanding cheques issued prior to t year-end; those issued subsequent to the year-end relating to the previous year a included- with accounts payable. MARKETABLE SECURITIES Investments in marketable securities represent temporary investments and they at recorded at the lower of cost or market value. ACCOUNTS RECEIVABLE Accounts receivable represent only valid accounts receivable from outside partill Provision is made where collectibility is considered doubtful. DUE FROM CROWN CORPORATIONS AND AGENCIES Amounts due from Crown corporations and agencies represent short-term invejl ments and advances which will be realized in the following year. No provision fl doubtful collection has been considered necessary with respect to these accounts. INVENTORIES Inventories comprise items held for resale and are valued at cost; inventories : supplies are charged to the respective programs when the cost is incurred. MORTGAGES RECEIVABLE Mortgages receivable comprise mortgages issued on real estate over periods rangll up to twenty-five years; provision is made where collectibility is considered doubttl INVESTMENTS EST AND ADVANCES TO CROWN CORPORATIONS Investments in and advances to Crown corporations represent long-term invel ments and, in the combined financial statements, they are recorded at cost unhl significant impairment in value has occurred since the acquisition date, in which cn they are written down to recognize this loss in value. In the consolidated financl statements, these are either fully consolidated or accounted for on an equity basis. j| PROPERTY UNDER DEVELOPMENT Property under development is comprised of all property which will eventually |l sold to outside parties; such property is recorded at original cost together with relallt development costs incurred since acquisition less a provision for future losses. OTHER INVESTMENTS Other investments include loans, investments and advances which are considered be recoverable; they are recorded at the lower of cost or net realizable value. PUBLIC ACCOUNTS 1980/81 m *i Q) W r- cn (f) a z 3 LL UJ z B to o Q. o 5 m y 2* 0) - 2" 3 CO i °-3 ji 3 *■» -1 LL <W U3 Z£ UJ Z z° Eg Q. LU W> ss zz — ui <D (0 _. UJ 5 !2 is i 1 go LuJi (3 D UJ o is < i z ID 5 i O 1 O S3 .2 o. CU co Oh C < D m o CN CN e 3 —' cn to —■ m O o *£> oo o I u. s (J s £ u 13 60 Oil .s s C o > c c 3 u X CO J3 Q Qi UJ U C ojj "eel * ' 2 U 05 A 4 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) BALANCE SHEET AS AT MARCH 31,1981 ASSETS ($ Millioi | Cash and Short-term Deposits 515 Marketable Securities 236 Accounts Receivable 495 Investments in and Advances to Crown Corporations 295 1 Other Assets./ 623 ■ 2,164 LIABILITIES Accounts Payable and Accrued Liabilities 251 J Unmatured Debt 209 ' 460 j NET EQUITY Appropriated Net Assets 1,377 Unappropriated Net Assets 327 1,704) 2.164J TRUST FUNDS UNDER ADMINISTRATION 5,171 CONTINGENT LIABILITIES 8,287 A more detailed Balance Sheet is to be found on B 7. PUBLIC ACCOUNTS 1980/81 A 5 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) STATEMENT OF NET EQUITY FOR THE FISCAL YEAR ENDED MARCH 31,1981 Appropriated Unappropriated Assets Assets Total ($ Millions) Net Equity—Beginning of Year— 1,116 845 1,961 Bows During Year— ■Net Revenue (Expenditure) for year ■ Amounts transferred between funds during year Net Equity—End of Year— S A more detailed Statement of Net Equity is to be found on B 8. (246) 507 261 (11) (507) (518) (257) (257) 1,377 327 1,704 A 6 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) STATEMENT OF CHANGES IN CASH AND MARKETABLE SECURITIES FOR THE FISCAL YEAR ENDED MARCH 31,1981 ($ Millions) Cash and Marketable Securities—Beginning of Year— 1,064 Operating Transactions— Net expenditure for the year (257) Add: Other items not affecting cash 37 Provided for operations (220) Financing Transactions— Change in other investments (186) Repayment of unmatured debt (26) Reduction in investments in and advances to Crown corporations 85 Change in other assets 34 Provided for financing transactions (93) Decrease in Cash and Marketable Securities— (313) Cash and Marketable Securities—End of Year— 751 A more detailed Statement of Changes in Cash and Marketable Securities is to be found on B I 1 PUBLIC ACCOUNTS 1980/81 A COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) STATEMENT OF OPERATING RESULTS FOR THE FISCAL YEAR ENDED MARCH 31,1981 Revenue— ($ Millions) ■Taxation 3,009 Natural resource 862 ■Contributions from Government enterprises 293 ■Contributions from other governments 1,106 Other 533 I Total Gross Revenue 5,803 Expenditure— ■General government .:./..-.:..'... 255 Protection of persons and property 286 Transportation and communications 555 ■Health and social services 2,504 Recreation and cultural services 75 Education 1,318 Natural resources and primary industries 366 Trade and industrial development 77 Housing 118 Aid to local government 297 Interest on public debt 19 Grants and contributions 106 Other „ „ 84 ■ Total Gross Expenditure 6,060 m Net Revenue (Expenditure) for the Year (257) A more detailed Statement of Operating Results is to be found on B 9. A 8 PROVINCE OF BRITISH COLUMBIA CONSOLIDATED FINANCIAL STATEMENTS (CONSOLIDATED REVENUE FUND AND CROWN CORPORATIONS) CONSOLIDATED BALANCE SHEET AS AT MARCH 31,1981 RECORDED ASSETS ,, „.„. , ($ Millions) Consolidated Revenue Fund— General Fund 1,083 Special Purpose Funds 1,081 2,164 Less: Adjustments on consolidation 272 1,892 Consolidated Crown Corporations— Service corporations 14 Provincial corporations 148 162 Unremitted Earnings of non-consolidated Crown Corporations 353 LIABILITIES Consolidated Revenue Fund— General Fund 455 Special Purpose Funds 5 460 Less: Adjustments on consolidation 85 375 Consolidated Crown Corporations— Service corporations 232 Provincial corporations 314 546 921 TAXPAYERS' EQUITY Taxpayers' Equity 1,486 TRUST FUNDS UNDER ADMINISTRATION 5,171 CONTINGENT LIABILITIES 8,064 A more detailed Consolidated Balance Sheet is to be found on C 7. 2,407 2,407 PUBLIC ACCOUNTS A 9 CONSOLIDATED FINANCIAL STATEMENTS (CONSOLIDATED REVENUE FUND AND CROWN CORPORATIONS) CONSOLIDATED STATEMENT OF CHANGES IN TAXPAYERS' EQUITY FOR THE FISCAL YEAR ENDED MARCH 31,1981 ($ Millions) |Taxpayers'equity—beginning of year 1,709 Consolidated net revenue (expenditure) for the year (223) Taxpayers' equity—end of year 1,486 CONSOLIDATED FINANCIAL STATEMENTS (CONSOLIDATED REVENUE FUND AND CROWN CORPORATIONS) CONSOLIDATED STATEMENT OF OPERATING RESULTS FOR THE FISCAL YEAR ENDED MARCH 31,1981 Consolidated Consolidated Revenue Crown Rind Corporations Kjevenue— ($ Millions) Taxation 3,009 MjNatural resources 862 2 Contributions from Government enterprises 293 394 Contributions from other governments 1,106 1 Other 533 203 Total Gross Revenue 5,803 600 Transfers Between Consolidated Revenue Hind and Crown Corporations (413) (8) (421) 3,009 864 274 1,107 728 5,982 Expenditure— General government 255 Protection of persons and property 286 Transportation and communications 555 Health and social services 2,504 Recreation and cultural services 75 Mpducation 1,318 Natural resources and primary industries 366 ■Trade and industrial development Housing Aid to local government Interest on public debt Grants and contributions Other | Total Gross Expenditure Net Revenue (Expenditure) for the Year. 77 118 297 19 106 84 6,060 (257) 14 580 1 1 82 17 695 (95) (7) (12) (367) (4) (14) (12) (5) 248 288 555 2,717 76 1.315 366 145 123 297 19 106 79 (421) 6.334 (352) Change in Net Equity in Commercial and Transportation Companies Consolidated Net Revenue (Expenditure) for the Year 129 (223) j A more detailed Consolidated Statement of Operating Results is to be found on C 8. PUBLIC ACCOUNTS 1980/81 SECTION B COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) CONTENTS ftige Preamble on Accounting Policy ...i _■.-. B 3 ^Report of the Auditor General B 5 Balance Sheet B 7 •Statement of Net Equity B 8 Statement of Operating Results _ B 9 .Statement of Changes in Cash and Marketable Securities B 10 Notes to Combined Financial Statements _...' B 11 Supplementary Statements Statement of General Fund and Special Purpose Funds Operating Results for the [ Fiscal Year Ended March 31, 1981 B 26 Statement of General Fund and Special Purpose Funds Revenue by Major Sources for the Fiscal Year Ended March 31, 1981 B 27 Statement of General Fund and Special Purpose Funds Expenditure by Major I Functions for the Fiscal Year Ended March 31, 1981 B 27 Statement of Combined General Fund and Special Purpose Funds Revenue by Sources for the Fiscal Years Ended March 31, 1977 Through 1981 B 28 Statement of Combined General Fund and Special Purpose Funds Expenditure by I Functions for the Fiscal Years Ended March 31, 1977 Through 1981 B 31 Statement of Combined General Fund and Special Purpose Funds Expenditure by I Objects of Expenditure Classification (Grouped) for the Fiscal Year Ended March 31, 1981 B 36 Statement of Special Purpose Funds Transactions and Balances for the Fiscal Year I Ended March 31, 1981 B 38 Details of General Fund Revenue for the Fiscal Year Ended March 31, 1981 B 40 Summary of General Fund Expenditure by Ministry for the Fiscal Year Ended March 31, 1981 B 43 Summary of General Fund Expenditure by Appropriation B 44 PUBLIC ACCOUNTS 1980/81 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) PREAMBLE ON ACCOUNTING POLICY i This year's Public Accounts mark a change to the reporting of revenue—except for «ncome tax revenue—and expenditure on an accrual accounting basis. In prior years the cash basis of accounting was used, modified to allow for certain receipts and payments made to April 30 of the following fiscal period to be included as revenue and expenditure of the prior year. With accounting on an accrual basis, accounts receivable and expendi- Kures incurred during the fiscal year are reported, regardless of the date of receipt and payment, whereas when accounting on a cash basis, only revenue received and payments made during the period are reported. [ In addition, the activities of the General Fund and Special Purpose Funds, comprising the transactions and balances of the Consolidated Revenue Fund, have been combined in a single set of financial statements for reporting purposes. Other accounting policy changes have been made and these are described in Note 1, "Summary of Significant Accounting Policies". In order to present this information in a manner that maintains the Reporting of expenditure against the authority provided by the Estimates or supplementary statutes and special warrrants, and also to present some comparison with prior years, the figures for 1980/81 have been prepared on both an accrual and a cash basis, with the comparative figures for 1979/80 on a cash basis. Where possible, all accounting policy wljustments have been disclosed separately. I In the Combined Financial Statements, the transfers between the General Fund and Special Purpose Funds have been eliminated, but General Fund figures have been reported separately in order to ensure the reporting of General Fund expenditures is ^Msistent with the legislative authority. I The effect of the changes in the accounting policies is described in Note 2, ^Changes in Accounting Policies", together with a breakdown of the effect on the restated net equity at March 31, 1980. PUBLIC ACCOUNTS 1980/81 B 5 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS INCLUDED IN THE PUBLIC ACCOUNTS OF THE PROVINCE OF BRITISH COLUMBIA To the Legislative Assembly of the Province of British Columbia parliament Buildings Uetoria, British Columbia I have examined the financial statements of the Combined General Fund and Special Purpose Funds (Consolidated Revenue Fund) of the Government of the Province of British Columbia for the fiscal year ended March 31, 1981 as presented in Section B of the Public Accounts, and the related supplementary statements contained in sub-sections B26 through B61. These financial statements are: Balance Sheet. Statement of Net Equity. Statement of Operating Results. Statement of Changes in Cash and Marketable Securities. Notes to Combined Financial Statements. iith respect to the supplementary statements, I did not examine ind do not express an opinion on the figures reported in Combined Seneral Fund and Special Purpose Funds Revenue by Sources (B28) ind Expenditure by Functions (B31) for the fiscal years ended larch 31, 1977 through 1979. ly examination was made in accordance with generally accepted tuditing standards, and accordingly included such tests and other irocedures as I considered necessary in the circumstances. I ave received all the information and explanations I have equired for the purpose of my examination. report in accordance with section 7 of the Auditor General ct. in my opinion, these financial statements present fairly he financial position of the Government of the Province of ritish Columbia as at March 31, 1981 and the results of its perations and the changes in its financial position for the year hen ended on a combined basis in accordance with the stated ccounting policies as set out in Note 1 to the financial tatements. This is the first year of implementing the accrual asis of accounting, and comparative figures for the year ended arch 31, 1980 on an accrual basis are not presented in these tatements; however, opening balances for the 1981 fiscal year sve been adjusted to give retroactive effect to the change. I lso report that, in my opinion, the figures presented for 1981 1 a cash basis are consistent with those for 1980. B 6 PROVINCE OF BRITISH COLUMBIA I emphasize that this report is limited under section 7 of fi Act to an opinion on presentation of the financial statements' accordance with the stated accounting policies of the Government. Under section 8 of the Act I report separately <j other matters resulting from my examination that I consider should be brought to the attention of the Legislative Assemb} That report will be presented at a future date. <^Z^£yr7. ERMA MORRISON, F.C.A. Auditor General Victoria, British Columbia 30 September 1981 PUBLIC ACCOUNTS 1980/81 B7 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) BALANCE SHEET AS AT MARCH 31,1981 1981 1980 Accrual Cash Cash Basis Basis Basis (Note 1) (Note 2) (Note 2) ASSETS $ $ $ ICash and short-term deposits (note 3) 514,736,436 514.688,081 1,030,976,433 Marketable securities (note 4) 236,440,991 238,421,675 31,582,414 Accounts receivable (note 5) 356,852,098 156,309,996 218,226,692 .Due from Crown corporations and agencies (note 6) 137,959,164 82,599,769 73,898,590 Inventories (note 7) 37,829,254 2,106.599 1,948,621 Mortgages receivable (note 8) 182.929,682 181,057,553 213,904,364 Investment in and advances to Crown corporations (note 9) 295,286,045 295,286,045 359,917,953 Broperty under development (note 10) 69,634,858 68,345,722 74,100,102 Other investments (note 11) 332,101,290 354,072,605 178,004,820 Fixed assets (note 12) 1 2,888,685,270 2,601,850,257 2,163,769.819 4,781,573.315 4,784,410,246 LIABILITIES Accounts payable and accrued liabilities 250,234,225 194,862,864 181,058,837 Unmatured debt (note 13) 209,247,790 209,247,790 235,347,790 459,482,015 404,110,654 416,406,627 NET EQUITY Net equity (note 14) 1,704,287,804 911,909,737 1,257,621,788 Capital surplus (note 2) _ 3,465,552,924 3,110,381,831 1,704,287,804 4,377,462,661 4,368,003,619 2,163,769,819 4,781,573,315 4,784,410,246 TRUST FUNDS UNDER ADMINISTRATION (note 15) ■ Superannuation and pension funds 3,134,161,266 3,134,161,266 2,624,339,352 Trust funds 2,037,152,002 2,037.152,002 2,050,444,957 5.171.313,268 5,171,313,268 4,674,784,309 CONTINGENT LIABILITIES ■Guaranteed debt (note 16) 8,287,209,507 8.287,209,507 7,817,426,763 Other (note 17) = I The accompanying Dotes are an integral part of these financial statements. Approved on behalf of the Ministry of Finance: L. I. BELL Deputy Minister of Finance D. R. ALEXANDER Comptroller General B 8 PROVINCE OF BRITISH COLUMBIA f^ — — oo eg OO ill VCT CM CN r^ Si ■"* r-" r~ s ~ cn 00 l CO av _g w —i ■* ■^ vc H g o o t^- U v© o\ r— ^r "* o oo o CO r~~ o © o 3 ^ CN CN Cfi "i3 ! cn © 1 Si 1 - o u ■* -<fr cn cn cn o Bjj w H 3? o\ <n vi 3 ■* ■* •**■ c •n VI OC 55 CN ■* ■* r- Q cn oc 5 w o r^ t> Z F -T vO* vO t] 3 vo •n o on CN <n r- u. '"' — UJ oo CO O CL II JlL <UI 1— °^ CO ■ T3 "** r- oo «n C7> O) ■| 3 S3 CO ft © o CO CQ 1 Unappropri Assets $ 845,236 vO* aC — oo VJ CO © CO c oc v£ ^5 t DC 3< ^ — o VI c U3 OS •n CO OO o V" UJ Z CL UJ ■ Si .22 <2 vi Ik «~ 6,217,85 7,889,21 MS oc vC ir LL HI Occ ■* o vO (N <Q v 5< 1- < .. Z LU _g LU >- ** Us S_i em : c 1 LU < bo p to 3 u E CO teg z° o 10 LL LU X r- DC c £ o C c Q O ft. u ■ljj| LL 79 x: z cu • 'S m CO ■j- E 1 ex O O c? Bo o « ed ear ( they Gene ^ CO >■ % » i o ^^ « ning diture 0 c OJj C fc. 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Z PUBLIC ACCOUNTS 1980/81 B 9 o vo — © m ^t co — •■* vO r~ on —■ Tt t- vOCM f IN Ov r> m oo p* ^ a, \o © © cn oo_ o © t-^ -^ oC CN vT ""■ *© CN O 00 t-~ vO O CN O Ov V% r-^ co r- cn co vo oo n — 2 o\ o\ vi cn © (0 Q Z 3 LL LU 0) 0 a. 5q 03 uiz Q.LU w> gg <o or H rfO z° u'2. o Q LU z m s 0 o CN oo vo <n ^" Ov oo cn cn r** r— o vo cn o\ o © CO VI CN •— rl co,_- §x 0)O 111 DC c< 0 = ZQ pill trz LU LU S5 LL LU o>- m LUO SiS LU LL bin p © O cn r- t>- NO VO CN Tt ON vo cn on r^ t*^ Tt © —T VI NO on cn en 3 —' t-^ cn ©"cn vp O vO cn On © © CO Tt CN — NO CO cn CO CN 00 cn r^ cn r^NO ■* VI CN On cn cn CN O © CN •<* O NO cn t3 00 CN CN On r- VI ON © CO cn VI CO On 00 0- r— r- co On O cn m NO © Tt V) © OO vO (N *0 00 VI CO CN Tt CN NO ^ 00 0 On On co vo On — NO ON 0 0 CN On >o Tt t}- On On CO CN m On ON © On CN CN 00 © ON oc Tt NO in VI NO OO On cn O 0 CN CN m CO m 0 NO ON CN © CN On 2 0C CN V> NO Tt cn 00 cn CN VO CN ON 00 On On 3" 0 CN NO VI cn NO NO VI CN in r— «n 00 CN CN CO <n VI © | NO cn 00 On O m CO On On 0 NO 0 no" vj ■3- CO VI m O On 3 CN cN Tt CN ON 1^ cn ON Ov ON NO cn VJ Tt On CO 00 ON cn On CO CO On m tJ- CO VJ VJ Tt VJ CO Ov cn CN Tt 00 © O © VI cn ON Tt vj Ov cn 0 On On 00 cn CO cn ON. Tt Ov VJ Tt Tt cn Tt VI NO CO <N ig cn 0 VJ cN VI cn NO r^ l>- Ov 0 cn 00 Ov ©_ CN CN © Tt O CO O NO © On © f- O 5 447 621 737 954 441 >OOMCJ-" Tt 00 r- — cn r- ** \o •0 r* © CN —1 CN 1 On Tt VI ■ On VI f— CN O 0 r- © 0 vj cn — 00 r* r- m m Tt 00 00 cn 0 NO — Tf — Tt cn NO NO CN « —« co cn — r* cn — cn ~ M t^ CN m Tt t^ t^ V) O CO CN o\ © CN <N 00 CO 00 CO CN O CO VJ On O VI s 1Q © On cQ vj cn On NO Ov © © © ON CN r- On VJ r* CO O VJ oc CN r^ t^ Ov ON Tf CN s 2 © *o NO OO 0 00 - Ov t~~ CO On r- i c I— u 00 I"- <= u «3 Z f « S is 5(2: oc o .y : a S > B 3 u « .a j* 4> £ a O C ^ "2 c t- a o .5 c • E.2 5. |> o c 3 : c 3 £.2 CO — "If : — O. < j i.i 111 .§s 1 «^! 1 I S e 1 » 8 ■§ 11 S s Is g-o £PEa:iiiZr" LU :pu<£b6 B 10 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) STATEMENT OF CHANGES IN CASH AND MARKETABLE SECURITIES FOR THE FISCAL YEAR ENDED MARCH 31,1981 Balance—Beginning of Year $ $ As previously reported on cash basis: Cash and short-term deposits 1,030,976,433 Marketable securities 31,582,414 1,062,558,847 Accounting policy changes 1,576,061 1,064,134,9 Operating Transactions Revenue 5,802,725,042 Expenditure 6,059,459,587 Net Revenue (Expenditure) (256,734,545) Plus: non-cash items included in net revenue (see below) 36,839,826 Used for operations (219,894,^ Financing Transactions Receipts: Repayment of loans and advances 96,750,701 Repayment of investments 5,799,760 Mortgage principal repayments 46,415,710 Property sales—net ..' 4,465,244 153,431,415 Disbursements: Loans and advances 17,548,674 Debt retirement 26,100,000 Mortgages issued 16,441,028 Advances re: Housing Initiative Program Agreement 186,404,475 246,494,177 Used for financing transactions (93,062,^ Decrease in Cash, Short-Term Deposits and Marketable Securities (312,957,4 Balance—End of Year Cash and short-term deposits 514,736,436 Marketable securities -236;440,991 751,177,4 Non-Cash Items Included in Net Revenue Change in accounts receivable 6,767,295 Change in inventories (1,990,666) Change in accounts payable 32,063,197 36,839,826 The accompanying notes are an integral part of these financial statements. PUBLIC ACCOUNTS 1980/81 B 11 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981 1. Significant Accounting Policies Reporting Entity I These financial statements include the accounts of the Consolidated Revenue Fund and of certain funds I deposited with and administered by the Minister of Finance pursuant to various statutes. They do not include the accounts of Crown corporations, except to the extent of investments or advances which are carried at the Slower of cost or underlying net book values. Separate consolidated financial statements of the Province have been prepared which include the activities of certain of these entities. (See Section C). For purposes of these financial statements the accounts of the Province are presented as one Consolidated Revenue Fund, which is comprised of: I General Fund—this includes the main operating accounts of the Province; it includes all transactions of the Government not otherwise earmarked by legislative action, including the accounts of the British Columbia Liquor Distribution Branch, the Queen's Printer and the Purchasing Commission; and I Special Purpose Funds—these include earmarked revenues and funds set aside from the General Fund for specific or special purposes. I In addition, the accounts disclose, on a memorandum basis, Trust Funds Under Administration, which comprise monies administered by the Government but over which it has no power of appropriation and includes trust deposits, sinking funds, certain assurance funds and superannuation funds. Principles of Combination I The accounts of the Special Purpose Funds have been combined with the General Fund after adjusting them to a basis consistent with the accounting policies as described below. In order to maintain the reporting of General Fund expenditures consistent with legislative authority, inter-fund revenue and expenditure transactions from these various appropriations have not been eliminated from the General Fund accounts (detailed in Section B), but they have been eliminated from both accounting entities upon combination. Basis of Accounting—General Fund and Special Purpose Funds The accrual basis of accounting is used which, for these financial statements, is specifically expressed as VMows: B Revenue: Taxes on income are recorded on a cash basis because of the impracticality and uncertainty involved H in their estimation. With this exception, all other.revenue received into the General Fund and Special Purpose Funds and to which the Government is entitled is recorded in these accounts and, at year-end, H where the Government has a legal claim upon outside parties, all amounts are recorded provided the ■ amount has been billed. B Expenditure: All expenditure, including the cost of fixed assets, has been recorded for all goods received and ■j services rendered during the year and, at year-end, where the Government has recorded its obligation to outside parties, the amounts are recorded provided an invoice has been received or the expenditure can be reasonably estimated. Accumulated employee sick leave, vacation and other entitlements are ■ recorded as expenditure in the accounts when they are paid. U Assets: All assets are recorded to the extent that they represent claims of the Government upon outside B parlies or items held for resale to outside parties as a result of events and transactions prior to the year- end. Consistent with the reporting of fixed assets as expenditure, they are recorded at a nominal value of SI. Rental payments for leases which transfer the benefits and risks incident to the ownership of certain ■assets are reported as expenditure at the dates of inception of the leases. Liabilities: All liabilities are recorded to the extent they represent claims payable by the Government to outside ■ parties as a result of events and transactions prior to the year-end. B 12 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued Basis of Accounting—Trust Funds Under Administration These Funds are maintained on the cash basis whereby revenues are taken into the accounts in the fisj period in which they are received and expenditures are charged when the actual payments are made. Tj basis of accounting has no effect on the operating results of the Government. Foreign Currency Translation Assets and liabilities denominated in foreign currency have been translated to Canadian dollars at exchange rate prevailing at the year-end. Adjustments arising as a result of foreign currency translation charged or credited to expenditure at the time the adjustments arise. Cash and Short-Term Deposits Cash balances are shown after deducting outstanding cheques issued prior to the year-end; those isstl subsequent to the year-end relating to the previous year are included with accounts payable. Marketable Securities Investments in marketable securities represent temporary investments and they are recorded at the lofl of cost or market value. Accounts Receivable Accounts receivable represent only valid accounts receivable from outside parties. Provision is mal where collectibility is considered doubtful. Due From Crown Corporations and Agencies Amounts due from Crown corporations and agencies represent short-term investments and advanil which will be realized in the following year. No provision for doubtful collection has been consideil necessary with respect to these accounts. Inventories Inventories comprise items held for resale and are valued at cost; inventories of supplies are chargecr. the respective programs when the cost is incurred. Mortgages Receivable Mortgages receivable comprise mortgages secured by real estate and repayable over periods ranging > to twenty-five years; provision is made where collectibility is considered doubtful. Investments in and Advances to Crown Corporations Investments in and advances to Crown corporations represent long-term investments and are recordec t cost, unless significant impairment in value has occurred since the aquisition date, in which case they ;: written down to recognize this loss in value. Property Under Development Property under development is comprised of all property which will eventually be sold to outsjl parties; such property is recorded at original cost together with related development costs incurred sill acquisition less a provision for future losses. Other Investments Other investments include loans, investments and advances which are considered to be recoverafll they are recorded at the lower of cost or net realizable value. 2. Changes in Accounting Policies Subsequent to the year-end. Treasury Board approved new accounting policies to take effect in t preparation of the Public Accounts for 1980/81 and subsequent years. In order to provide a sound basis 1'' comparative purposes and to present the figures in a meaningful manner, these accounting policies have bel applied retroactively for financial statement purposes and the net assets at April 1, 1980 have been restafcjl In these financial statements, figures using these new policies have been prepared and disclosed unci the "accrual basis" column. Figures have also been prepared in accordance with the accounting policies c- effect in prior years ("cash basis") for the year ended March 31, 1981 with comparative figures on the sail basis for the year ended March 31,1980. PUBLIC ACCOUNTS 1980/81 B 13 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 2. Changes in Accounting Policies—Continued In previous years the cash basis of accounting, modified as described below, was used to report on the Istewardship of the Government with respect to taxes and other revenues raised and funds appropriated and expended for Government programs. On this basis, revenues were taken into the accounts in the fiscal period in which they were received and expenditures were charged when the actual payments were made. Under the basis used in prior years, payments for fixed assets, recoverable loans and advances, transfers to other funds and investments in Crown corporations were recorded as expenditures. Furthermore, certain modifications were made at year-end to the cash basis used in determining the operating results, including: the establishment of accounts receivable for monies received in April under cost-sharing agreements with other governments and of accounts payable for all payments made in April; the inclusion of net income of certain Crown entities—the British Columbia Liquor Distribution Branch and the British Columbia Systems Corporation—and of working capital advances made to certain Crown agencies—the Queen's Printer and the Purchasing Commission; and the accrual of interest payable at the year-end on unmatured debt. Finally, certain items recorded as expenditures in determining the Revenue Surplus for the year were reinstated as assets, on a memorandum basis, to a Capital Surplus account. In accordance with the Government's new accounting policies, the Capital Surplus account has been removed and appropriate adjustments made to the net equity as at April 1,1980. The effect of the changes in accounting policies on the net equity of the Consolidated Revenue Fund, as restated, is as follows: Bfet equity as at March 31, 1980, per 1979/80 Public Accounts.. Reclassification of certain Special Purpose Funds Accounting policy adjustments: Items previously recorded in Capital Surplus: H Accounts receivable ft Due from Crown corporations Other investments Other items: Accounts receivable ■ Accounts payable Inventories Fixed assets Advances re: Housing Initiative Program Agreement Net equity as at March 31, 1980, as restated The effect of the changes in accounting policies on the operating results for the fiscal year ended March 31,1981 isas follows: Special Consolidated General Purpose Revenue Hind Hind Hinds Total $ $ $ Net revenue (expenditure) for the year—cash basis (496,737,586) 124,925,535 (371,812,051) Debt repayment adjustment 26,100,000 — 26,100,000 (470,637,586) 124,925,535 (345,712,051) Net accounting policy adjustments (108,410,508) 197,388,014 88,977,506 Net revenue (expenditure) for the year—accrual basis (579,048,094) 322,313,549 (256,734,545) General Hind Special Puipose Hinds Consolidated Revenue Rind Total $ 309,388,866 $ 945,288,357 2,944,565 948,232,922 $ 1,254,677,223 2,944,565 309,388,866 1,257,621,788 458,519.073 71,605,591 1,897,671 458,519,073 71,605,591 1,897,671 171,483,194 (10.100,503) 7,645,665 (3,945,656) 200,000,000 5,732,996 (199,437,470) 177,216,190 (10,100,503) 7,645,665 (3,945,656) 562,530 1,206,493,901 754,528,448 1,961,022,349 B 14 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 3. Cash and Short-Term Deposits 1981 _ Accrual Cash Basis Basis Cash S $ Cash overdrawn at chartered banks in Canada (193,467,785) (193,467,785) Cash in banks in England 124,893 124,893 Cash in banks in United States 106,831 106,831 Cash on hand 105,261 56,906 (193,130,800) (193,179,155) Short-term deposits 836,205,461 836,205,461 643,074,661 643,026,306 Less amounts applicable to Trust Funds 128,338,225 128,338,225 Total cash and short-term deposits 514,736.436 514,688,081 Cash Basis (116,849,3 59,3 13,8 (116,632, 1,315,141, 1,198.508,! 167,532,: Other than statutory requirements or administrative policies which specifically provide for the main nance of separate bank accounts, the Government's cash balances and short-term deposits are all held General Fund bank and investment accounts. This facilitates cash management and administration, althoij interest due to funds other than the General Fund is allocated or paid to those funds at market rates. At y^ end, balances applicable to funds outside the Consolidated Revenue Fund are deducted from the Gem Fund balance and reported in the other fund accounts. 4. Marketable Securities B.B.C. Mortgage Ltd Canadian Dominion Leasing Corporation Ltd. notes Canada Treasury bills Export Development Corporation First Canadian Investment Limited Globe Realty Limited Government of Canada bonds Hydro Quebec notes Province of Newfoundland Treasury bills Province of Quebec Treasury bills Province of Saskatchewan notes Province of Saskatchewan Treasury bills Roylease Limited Roymor Limited Scotia Leasing Limited Scotia Mortgage Corporation Tordom Corporation Lower of Cost Market or Market Value Cost Value Cost $ $ $ $ 1,923,644 2,000,000 1,923,644 —1 14,494,622 15,093,853 14,494,622 2,442. 130,673,547 131,162,142 130,673,547 9.090. 49. 30,247,985 30,990,456 30,247,985 11,432,013 11,430,564 11,430,564 — 3,574,000 3,544,400 3,544,400 — — — — 20,000j 4,890,457 4,885,550 4,885,550 _ 6,769.749 6,759,870 6,759,870 — 9,884,113 9.880,900 9,880,900 — 4,875,148 4,870,700 4,870.700 — 4,156,153 4,153,446 4,153,446 — 2,960,954 3,000,000 2,960,954 —m\ 865.015 900,000 865,015 -ml 984,772 984,690 984.690 — J 8,777,559 8,765,104 238,421,675 8,765,104 236,440,991 — - 236,509,731 31.5821 PUBLIC ACCOUNTS 1980/81 B 15 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 5. Accounts Receivable Government of Canada— HShared-cost programs French language program British Columbia municipalities—re: shared-cost programs Taxes receivable (net of provision for doubtful recoveries of ■6838,230) timber royalty and stumpage and grazing fees Echool districts, library districts, improvement districts, water districts, co-operative associations, local areas and other Ministerial advances and sundry agencies (net of provision for doubtful recoveries of $625,925) Trade accounts and other receivables of the— ^■Crown Land Fund British Columbia Liquor Distribution Branch ■Queen's Printer Accrued interest receivable Land sales—principal prater and power licence fees ^rourtfees | Sundry fees Miscellaneous accounts receivable Accrual Cash Cash Basis Basis Basis $ $ $ 80,249.081 36,891,056 22,013,696 129,625 129,625 733,031 3,499,488 3,499,488 1,806,542 142,484,373 25,454,860 21,646,090 12,350,377 16,351,385 112,355,270 41,725.801 41,725,801 36,066,147 4,151,442 4,151,442 3,679,623 24,332,605 24,054,761 17,274,881 702,657 — — 252.350 252,350 318,857 28,029,483 — 1,110,672 1.110.672 1,301,642 2,240,907 2,240,907 117,065 5,181,431 — 5.067,120 — — 5,344,686 447,649 156,309,996 913,848 356,852,098 218,226,692 6. Due From Crown Corporations and Agencies British Columbia Assessment Authority British Columbia Buildings Corporation ffiritish Columbia Development Corporation British Columbia Ferry Corporation .^v British Columbia Housing Management Commission.. British Columbia Hydro and Power Authority British Columbia Liquor Distribution Branch British Columbia Petroleum Corporation British Columbia Place Ltd British Columbia Railway Company British Columbia Steamship Company (1975) Ltd British Columbia Systems Corporation......;. Insurance Corporation of British Columbia Medical Services Commission of British Columbia Metro Transit Operating Company Public Service Superannuation Fund Urban Transit Authority Workers' Compensation Board of British Columbia Other agencies Accrual Cash Cash Basis Basis Basis $ $ $ 2,280.671 2,280,671 2.262,391 17,448,860 366,705 321,368 14,403 14,403 9,241 2,490,852 1.738,621 2,011,230 55,041 55,041 — 27,585,498 26,020,269 18,313,238 — 4,479,407 5,868,415 41,984,837 6,016 — (1,496,435) — — 38,078,168 38,063,082 40,258,690 26,005 26,005 2,630 1,983,074 1,709,942 359,906 (2,248,666) 1,334 9,892 1,587,305 77,961 936,503 627,903 627,903 — 1.239,771 1,239,771 — 20,813 20,813 71,704 1,789,337 1,789,337 439,830 4,491,727 4,082,488 3,033,552 137,959,164 82,599,769 73,898,590 B 16 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 7. Inventories Ministry of Finance, Purchasing Commission.. Queen's Printer British Columbia Liquor Distribution Branch.. Ministry of Education ■ Ministry of Health Ministry of Environment Accrual Cash Cash Basis Basis Basis $ $ $ — 361,412 324,3 — 1,745,187 1,624,: 28,741,009 — — i 5,725,129 — — 1 2,896,116 — — 467,000 — — 37,829,254 2,106,599 1,948*? 8. Mortgages Receivable Cash Basis Crown Land Fund—first mortgages, fully secured, with terms of up to 25 years and interest rates varying from 4% to 19% 21,646,519 19,574,390 20,140, Provincial Home Acquisition Rind—first and second mortgages pursuant to the Provincial Home Acquisition Act and the Home Conversion and Leasehold Loan Act, fully secured, with terms of up to 5 years and interest rates varying from 8% to 15%% (net of provision for doubtful recoveries of $200,000) 161,283,163 161,483,163 193,763, 182,929,682 181,057,553 213,904, 9. Investments In and Advances to Crown Corporations 1981 British Columbia Buildings Corporation British Columbia Cellulose Company British Columbia Development Corporation.... British Columbia Ferry Corporation British Columbia Harbours Board British Columbia Housing Management Commission British Columbia Railway Company British Columbia Steamship Company (1975) Ltd British Columbia Systems Corporation Housing Corporation of British Columbia Pacific Coach Lines Ltd Provincial Rental Housing Corporation Surrey Farm Products Investments Limited T. S. Holdings Ltd Thompson-Okanagan Transit Ltd Urban Transit Authority (a) Recorded Investments The above amounts are the Province's recorded investments and advances to Crown corporationsJE entire issued capital stock for each of the above recorded investments is owned by the Province. In additijl number of other Crown corporations and agencies exist in which the Province has no recorded investnft Crown corporations and agencies are listed in Note 1 to the Consolidated Financial Statements. Shares Advances Total Cash Bas $ $ $ $ — 166,346,873 166,346,873 203,984, 2 — 2 42,500,000 9,003,480 51,503,480 71,500. 5,849,700 — 5,849,700 5,849.: — 18,838,693 18,838,693 18,838. 1 4,909,475 4,909,475 1 3,000 5 5 — 10,000,000 10,000,000 10,0001 1 — 1 6,699 2 633,511 1 37,204,301 2 37,837,812 1 38,045j 1 — — — 5C« — — — 1.94S8 359,9111 48,983,223 246,302,822 295,286,045 PUBLIC ACCOUNTS 1980/81 B 17 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31, 1981 —Continued 9. Investments in and Advances to Crown Corporations—Continued (b) British Columbia Railway Company The Province holds the entire issued share capital of the British Columbia Railway Company and, pursuant to the British Columbia Railway Finance Act (formerly the British Columbia Railway Construction Loan Act), guarantees the payment of the principal and interest on all monies borrowed by the Railway. The historiccost of the shares was $185,572,900 and, atMarch31,1981 the amount of the debt guaranteed by the Province (net of sinking funds) was $713,226,540. ■ During the year ended March 31,1980, in view of the cumulative deficit of the Railway, the Province's investment was written down to one dollar. During the year the British Columbia Railway Finance Act was amended to allow the Government to provide $70 million to be applied against the debt service charges of the Railway for its fiscal year ended January 2,1981. The Government has provided $70 million from the General Fund to be applied against debt service charges of the Railway during its fiscal year ending January 1, 1982, and intends to provide for the debt service charges on an ongoing basis. f The Railway's debt service charges for each of the next five fiscal years ending March 31,1982 through 1986 are estimated to be $109.9, $79, $77.6, $77.6 and $77.6 million respectively. Ic) Ocean Falls Corporation V The Province, through Ocean Falls Corporation, is the owner of the newsprint mill and townsite at Ocean Falls, which were acquired in 1973 for a payment of $789,952. In subsequent years, the Province made additional advances to the Corporation which, together with accrued interest, approximated $12 million at March 31, 1980. Because of continuing losses incurred by the Corporation, both the investment and advance were fully provided for in the 1979/80 Public Accounts and written off by Order in Council in the 1980/81 fiscal year. After the debt to the Province had been forgiven, the Corporation had outstanding obligations of approximately $36 million at March 31, 1981. Jf No provision has been made in these financial statements for the existing liabilities of Ocean Falls. However, in order to prevent the accumulation of interest on the Corporation's loans, arrangements have been made with a financial institution in the 1981/82 fiscal year, under which the Government maintains a deposit account equal to the Corporation's loan. No interest is to be earned on this deposit. In turn no interest is to be charged on the Ocean Falls loans. This arrangement will be maintained until a final evaluation of the Corporation's business is made. There are outstanding claims being pursued in the courts against the Corporation for alleged failure to meet contractual obligations following the decision to cease operations in June, 1980. The Corporation disputes any liability under these claims. No provision has been made by the Corporation in estimating its liabilities and no provision has been made in these financial statements. (d) Housing Corporation of British Columbia The operations of the Corporation are in the process of voluntary liquidation and the investment at [Ch 31, l,Q«n naC Kami rnf*rvut*roi\ Djanrlinn- r]i^c/-ilnl-!.-in tho imract«-nont hat? Kami mt'itlart Hnii/n trt 41 nAminal $Bueof$l. f The operations of the Corporation are in the process of voluntary liquidation and the investment at March 31,1980 has been recovered. Pending dissolution the investment has been written down to a nominal ^W-S. Holdings Ltd. ■Effective March 31, 1981 the Company distributed its remaining assets to the Province (as sole shareholder) in satisfaction of its share capital and retained earnings and was struck from the Register of Companies on that date. (f) Thompson-Okanagan Transit Ltd. ■ The advance of $50,000 was repaid to the Province upon dissolution of the Company at March 31,1981. (g) Urban Transit Authority An operating advance of $1,949,681 outstanding at March 31, 1980 was repaid to the Province in the 1980/81 fiscal year. B 18 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 10. Property Under Development Accrual Basis Crown Land Fund—real estate.. Cash Basis 68,345,722 Cash Basis 74,100,16 11. Other Investments Accrual Investments— $ British Columbia Regional Hospital Districts Financing Authority bonds 22,000,000 British Columbia School Districts Capital Financing Authority bonds 59,071,501 British Columbia Resources Investment Corporation1 25,020,361 Kootenay Dehydrators* 100,000 Loans under the— Farm Product Industry Act 2,225,613 Ministry of Industry and Small Business Development Act* 19,531,896 Agricultural Land Development Act 16,990,418 Oyster Seed Program 44,496 Advances— City of Penticton 150,000 University Endowment Lands3 British Columbia Central Credit Union under Housing Initiative Program Agreement 186.967,005 332,101,290 Cash Basis 22.000,000 59,071,501 47.025,219 100,000 2,225,613 19,498,353 16,990,418 44,496 150,000 186,967,005 354,072,605 Cash Basis 22,000,0] 59,07 45,206,21 100,0 3,752,)] 27,890. 15,191,4 45,4 4,184,1 562 178,0043 1 4.84 per cent interest, 4,654,955 common shares at market value (accrual basis). 2 35.9 per cent interest, 2,000 Class A common shares at cost, and entire issued capital stock of 5 3 Net of provision for doubtful recoveries aggregating $35,968,017. i ,000 Class B common shares ate 12. Fixed Assets Fixed assets are carried at a nominal value of $ l having been recorded as expenditures when purchas] On a memorandum basis, fixed assets, other than highways and the Songhees Reserve (land) account, depreciated on the straight-line method over a 40 year period. Highways were placed on the books at Ma! 31, 1926 based on mileage classification and average value determined by the then Department of Puto Works. No value has been determined for approximately 76 million hectares (293,000 square miles)! Crown land which is comprised of parks, forests and all other publicly held land in the Province. No value|| been determined for office equipment, furniture and automobiles which have been recorded as expendiffl when purchased. Highways 2,510,053,781 Bridges 465,785,424 Wharves 203,250 Ferries and ferry landings 42,044,358 Buildings 24,110,559 Songhees Reserve, Victoria 773,690 3,042,971,062 Accumulated Depreciation 138,437,415 203,240 9,705,217 5,939,920 Net $ 2,510,053,781 327,348,009 10 32,339,141 18,170,639 773,690 '.,244,8431 309,24mT 28,55| 18.4291 7731 154,285,792 2,888,685,270 2,601,850| PUBLIC ACCOUNTS 1980/81 B 19 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 13. Unmatured Debt i98i i9so $ $ Province of British Columbia bonds rra... 209,247,790 235,347,790 ■ The bonds bear interest at 9'/s per cent per annum and are repayable in nine annual installments of B26,100,000 each commencing on May 1, 1979, through 1987, plus a final $26,547,790 on May 1, 1988. The Province has the right at any time to redeem the bonds in whole or in part. As at March 31.1980 and 1981 the total unmatured debt was held in the investment accounts of the Public Service Superannuation and other Bust Funds. 14. Net Equity Net equity is represented by assets which have been appropriated for specific purposes and assets which are unappropriated and available for future appropriation. Unappropriated assets are comprised of the cash, short-term deposits, marketable securities, accounts receivable and inventories less accounts payable and accrued I iabilities of the General Fund. All other assets of the General Fund less unmatured debt, and all assets less liabilities of the Special Purpose Rinds are considered to be appropriated. 15. Trust Funds Under Administration These comprise monies held in trust for third parties which are administered by the Government but over which the Legislature has no power of appropriation and they include trust deposits, sinking funds, certain assurance funds and superannuation funds. 1981 1980 Trust Deposits 5 $ Courts 41,147,448 35,228,635 Intestate estates 27,172,001 21,786,756 Long term disability fund—Public Service 16,246,722 10,335,222 Long term disability fund—Crown corporations 3,443,582 2,283,435 ■Official Committee 47,212,557 32,855.355 ■Official Guardian 9,922,416 8,087,984 ■ Other 29,794,871 366,559,474 174,939,597 477,136,861 Sinking Funds British Columbia Buildings Corporation 5,735,100 3,317,512 British Columbia Ferry Corporation 17,629,635 20,698,377 ^British Columbia Hyro and Power Authority 467,390,192 411,141,419 British Columbia Railway Company 139,229,543 118,431,893 British Columbia Regional Hospital Districts Financing Authority 90,910,745 70,087,999 British Columbia School Districts Capital Financing Authority 295,779,843 240,938,748 Greater Vancouver Sewerage and Drainage District 19,660,831 22,451,440 ■Other 9,445,599 7.573,489 1,045,781,488 894,640,877 ■ Superannuation and Pension Funds Public Service Superannuation Fund 982,343.070 823,384,647 Municipal Superannuation Fund 987.225,852 833,613,321 Teachers- Pension Fund 740,455.223 613,069,104 College Pension Fund 50,843,221 37,928,219 Bn'jsh Columbia Hydro and Power Authority Pension Fund 263.891,507 224,318,343 British Columbia Power Commission Superannuation Fund 24.416,744 23,239,083 British Columbia Railway Company Pension Fund 54,207.200 42,994,894 Members of the Legislative Assembly Superannuation Account 2,252,338 1,811,372 Workers' Compensation Board of British Columbia Superannuation Fund 28,526,111 23,980,369 3,134,161,266 2,624,339,352 Miscellaneous1 816,430,917 678,667,219 5,171,313,268 4,674,784,309 See Section G of the Public Accounts for a list of these accounts. B 20 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 15. Trust Funds Under Administration—Continued (a) Trust Deposits Trust Deposits are the funds which are administered by the Government under statutes such as thl Patients Property, Estate Administration or Infants Acts. Patient accounts for some Government institution as well as surplus working capital funds for several Crown corporations are also administered in this section (b) Sinking Funds Sinking Funds are the accumulation of installment payments and interest earned for the purpose of den retirement at some future date. The amount and number of installments as well as the type of securities 3 which installments and interest earnings may be invested, may be specified in the debt issue. (c) Superannuation and Pension Funds The Government manages the administration of and is responsible for employee contributions to certaiji superannuation and pension plans in accordance with the following Acts and Regulations: Pension (Public Service) Act Pension (Municipal) Act Pension (Teachers') Act Pension (College) Act Legislative Assembly Allowance and Pension Act British Columbia Hydro and Power Authority Pension Fund Regulations British Columbia Power Commission Superannuation Fund Regulations British Columbia Railway Company Pension Fund Rules and Regulations Workers' Compensation Board Superannuation Fund Plan The Government is responsible for the employer contributions, and has statutory responsibilities wn respect to unfunded liabilities under the Pension (Public Service) Act, the Pension (Teachers') Act and tb Legislative Assembly Allowance and Pension Act. The Government has no statutory responsibilities wfll respect to unfunded liabilities under the other Acts and Regulations noted above. Summarized actuarial balance sheets of the pension and superannuation funds are set out on tl following page. (d) Miscellaneous Trust Funds Miscellaneous Trust Funds include those accounts which have been established by statutes to protect tl; citizens of British Columbia. Included are the Workers' Compensation Board, Crop Insurance, Larjl Registry Assurance and Travel Agents Assurance Funds. PUBLIC ACCOUNTS 1980/81 B 21 O © S S o Q O o © o = = p: © o o S o ~o 2 -«■= "3 — °* '*" Tt r-' Is g u OO Tt o^ > i g. 1 g ^ ecj Tt *S c u £ i 11 c ^ 5 jq m o o o o o g.1 - >, 22 Q Q Q -Jg 2 o O i s = • ° ^ CN v© OO 3 O w oo *n g<3-§!ii **^- S m t~~ — o &* g if'2 g ° r? o 1 .1 "3 1 c ss | C <L) 2 _o o 3 CO 3 o o O Q _ U g .£ Q «Sg S g © o o § i ^ *3 Z T3 > ■a E o c ~1 r-' £§ S Tt r^ o o o 3 u. a c ■| £ .a^-g — cn m ^3 „-n a JZ CT, «n o »n CO CO D-. '3 UJ CO o m 3 O -i-lj 1 — ^> t~~ a VI 3 « — to 0- UJ 1 <_i u .2> -— g uj S8 o "si — m cn un o o CQ "5 5= I -111. <U1 H - «>5 to 5 _ - cn v~> S)" t; oo ci — C4 — (N Tt $> g U3 <5 o oc z< -a u — 5, "" "^ r^ — CO 13 "n. •^ '1. uj z 0. UJ ■ C0> o <3 <: si g 3-1 jL| | <Q QQ ■a §■=——* o r- (~~ »- Tt < ^ 3 « ^ oSi UJZ C ■Sl'fc w^- °- m <n CO « jy — « H 1 1° ziu on oc E ^ °>! 4) ^ Q O — r— Tt Tt CN OO oo CN U CD DO o P e •fi '3 3 'C "° 11 z Z° uj2. (3 Q (0(0 UJE O UJ Z I (D 3 1§| <= ~ t— r- 'g ij> *»£- *- H | « m Tt OO oo oo Tt Tt CO -£ c3 B 1 8-s ^i c: — j §'8. z m s o o i- cc o u. 3 c c o O 1 c o CD co o .e (3,3 || 2 •» o Tt CN Tt t^- CN ^ > ■sll jj o 2 « §1 a j= £ s « C5 O Tt CO r^ CTJ3 *- "*. a U 2*5 « w CO CN CN «s s S* co •» c £ o ., ; c ° £ -!? < ■o c CO CQ 3 c o 3 co iH i Hi |'t| > S o ^- 3 g 11*1 C 3 li < O ; U : > C x> — 3 ^ « u'd to s a a -— "o e ill en 3 S I I l< o B -a FP< iri 1 J" 1 1 ^ ■= CO < 3 F *i o PROVINCE OF BRITISH COLUMBIA © r~~ I CO o z "D z> <D LL UJ M CO o £2 § z" Q. UJ Cq s- 1 LU SS fee- -1 u. p—- <LU Mb 0 3 <5 UJZ CL UJ ooc co> z< SB <s <Q LL LU ~. LU Q O 2h LUZ 2< zui ?Q CO DC gp E< <g °> cz z° LuJi 05 0) UJ rr (9 £|L Q LU O UJ z DC m O o o o o S o 19,461,371 2,170,168 0\ Tt Tt Tt © oo © r~~ m co r— m m o vo Tt "O r- co co r- cn r~" oo* e-> m | OS [^ ^f ON CN OO Tt co" -h \0 Tt CO CN —' oo VO I I c " S 2 cu b "3 N IS a *2 liii 5° *s ll ■a j= g c *s — : o &o -3 a « I 1 i I to 1) 1 S'o S 5 ' •£> 'C -a ■OB'S fi S2 c "° -a c ^■2 a js 1 •O.H S-o g •o § £ -o Jg S ? a Ss £ * Si o J, C O C CQ (j g c 2 "o w S w S 3 -S 3 &OU.O s oa cu o o PUBLIC ACCOUNTS 1980/81 I I Os vO co wi 00 Tt © © Tt 6 Tt o\ cn oo Ov —t <n r- 9 © OO ON t~~ vO CN Tt t— CO I © oo *n © CN eg CO r-' in (N Tt O r» cn CN CN oo sO cn o o Tt © cn <n © I I I s © OO Tt I I 044,259 726,086 036,710 221,304 368,630 001,567 807,873 OO 572,501 100,765 CN CN 9,507,051,168 185,095,364 Tt o 00 wi Ov •o 1 M VO tn >0 Ot ^ c-t OO Tt i §1! o 5.1 °- a, s 11 "S 3 "*>c 50:8 l<sg H..52 •a ~ So .8 ii 1 I < -3 CN VO s ^* ^ ti flS ci 5 ^ j3 13 zzi ~ «w&« -2 tp s c I «MeB P'S^S aS-§J!a ss 8 8 I I,is ill" I si 11 T ' £ 5 s: •2 J HI 2 Iq ig o oo <5 B 24 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 16. Contingent Liabilities—Guaranteed Debt—Continued Gross outstanding debt as at March 31, 1981 includes accrued interest of $228.3 million. In previovJ years gross outstanding guaranteed debt was reported exclusive of accrued interest. In order to reflect tn] change, gross outstanding guaranteed debt as at March 31, 1980, previously reported as $8.2 billion, h| been increased by accrued interest of $213.7 million. Debt payable in United States currency is recorded in Canadian dollars at the rate of exchange prevailinj at March 31,1981, and the comparative 1980 guaranteed debt has been restated in Canadian dollars at the raj of exchange prevailing at March 31, 1980. Sinking funds comprise cash and investments recorded at cost, plus accrued interest of $23.1 millior with the exception of item 9 which is shown at an adjusted value equivalent to the gross outstanding debt. Th market value of these sinking fund investments was approximately $838 million at March 31,1981; howeve] these are not considered to be temporary investments, since it is generally the Government's policy not r] redeem them prior to maturity, at which time the par value is realised. Sinking fund investments wei previously reported at par value and in 1981 sinking funds would total $1.1 billion if par value were to be usa for investments. In order to reflect this change for 1980, net sinking funds included in the comparative figure as at March 31,1980 have been reduced from their par value of $910.3 million to their cost of $904 millior The Government has guaranteed debt securities issued by local governments, Crown corporations an agencies, and the obligations of other enterprises under certain Government programs. This debt is general! self-sustaining, although that issued by School and Regional Hospital Districts and Educational Institution is serviced in part by contributions from the Government through existing grant formulas. In 1980/81 thef contributions were approximately $112.4 million or 60 per cent of the total debt costs payable. The debt of th 1 British Columbia Railway is not recorded as direct debt of the Province since the Government is providing far the debt service charges of the Railway on an ongoing basis. In 1981 this amounted to $70 million. As a result of overall Government financing policies $3.9 billion of the guaranteed debt is held SI investment accounts included in these financial statements and in other Provincial public sector superannua Hon and pensions funds. Canada Pension Plan funds made available to the Government ($2.7 billion) are alsi invested in these securities but are subject to redemption on six months' notice by the Federal Ministers! Finance. Subsequent to the year end there have been additional net debt issues guaranteed by the Proving! totalling $994 million. 17. Contingent Liabilities and Commitments The Government has various contingent liabilities outstanding in the form of litigation, indirec. guarantees and outstanding claims. Because such amounts are uncertain, no liability has been recorded il these financial statements. In addition, at the end of each year the Government has a number of general commitments outstandin i for ongoing programs and operations. Such future expenditures are charged to the appropriation in the yearijl which the work or service is performed. These include a liability for credits frozen under the Govemmenll former sick leave plan which is estimated at a maximum of $97 million. 18. Workers' Compensation Board of British Columbia—Unfunded Liability The Workers' Compensation Board of British Columbia, established under the Workers' Compensation Act, delivers compensation and preventive medical services, sets and controls working condition j throughout the Province and provides education and rehabilitation services to injured employees. The Boar funds its operations from assessments on businesses throughout the Province. The Board is required in each year to provide capitalized reserves under the Accident and Silicosis Funds sufficient to meet future payments of compensation accruing in future years in respect of all inj uric occurring during the year. Provisions have proven to be insufficient and at December 31, 1980 cumulatial actuarial liabilities exceeded the funded balances by approximately $380 million. The balance of tni unfunded liability has increased to the point that it now exceeds one year's total class income. At this time, th 1 Board considers that the deficiencies will be recovered from future assessments by 1986. PUBLIC ACCOUNTS 1980/81 B 25 COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31, 1981—Continued 119. Subsequent Events ■(a) Amendment to the Resource Investment Corporation Act During the 1981 spring and summer session of the Legislature the Resource Investment Corporation Act was amended to enable the Terry Fox Medical Research Foundation to hold more than 1 per cent of the issued f and outstanding voting shares in the British Columbia Resources Investment Corporation. The amendment requires that the voting rights attached to the shares held in excess of 1 per cent may not be exercised and that any shares which may be transferred by the Government to the Foundation, may not be sold or transferred although they may be mortgaged, charged or pledged. 1(b) Provincial Debt Repayment Act Under the Provincial DebtRepayment Actthe Legislature authorized the expenditure of $26.1 million in the 1981/82 fiscal year to reduce the Provincial unmatured debt of $209,247,790. He) British Columbia Railway Company—Tumbler Ridge Branch Line The British Columbia Railway Company has begun construction on the Tumbler Ridge Branch Line for the North East Coal Project to be completed in 1983 at a total estimated cost of $500 million. The government has expressed its intention to make appropriate financial arrangements to ensure that the British Columbia Railway Company fully recovers the project's capital costs. B 26 PROVINCE OF BRITISH COLUMBIA COMBINED GENERAL FUND AND SPECIAL PURPOSE FUNDS (CONSOLIDATED REVENUE FUND) STATEMENT OF GENERAL FUND AND SPECIAL PURPOSE FUNDS OPERATING RESULTS FOR THE FISCAL YEAR ENDED MARCH 31,1981 BE 1981 1980 Accrual Cash Cash Basis Basis Basis (Note 1) (Note 2) (Note 2) GENERAL FUND $ $ $ Revenue :...:. 5,699,889,486 5,811,925,591 5,515,443,92 Expenditure., 6,278,937.580 6,308,663,177 5,327,317,12] Increase (decrease) in net equity for the year (579,048,094) (496,737,586) 188,126,79! Balance of net equity from April 1976 to date— Beginning of year 1,441,841,691 544,736,656 356,609,851 Adjustments re: Deficit at March 31, 1976 funded (209,247,790) (209,247,790) (235,347,79^ Debt repayment (26,100,000) — 1,206,493,901 335,488,866 121,262,0« End of year 627,445,807 (161,248,720) 309,388,86j SPECIAL PURPOSE FUNDS Revenue Transfers from General Fund 520,549,982 520,549,982 392,967,81' Interest on investment and loans 72,286,304 63,799,670 62,939,09 Other receipts 43,210,016 41,790,304 25,761,56] 636,046,302 626,139,956 481,668,38 Expenditure Ttansfers to General Fund 12,660,764 12,660,764 2,324,25} Grants 233,369,761 230,385,034 182,459,58 Administration and other expenditure 67,702,228 258,168,623 20,624,13 313,732,753 501,214,421 205,407,93 Net increase in funds 322,313,549 124,925,535 276,260,4| Balance of funds Beginning of year 754,528,448 948,232,922 671,972,51 End of year 1,076,841,997 1,073,158,457 948,232,92 RECONCILIATION TO STATEMENT OF NET EQUITY General Fund—balance 627,445,807 (161,248,720) 309,388, Special Purpose Funds—balance 1,076,841,997 1,073,158,457 948,232,921 Net equity—end of year 1,704,287,804 911,909,737 l,257,621,7j| " PUBLIC ACCOUNTS 1980/81 B 27 combined general fund and special purpose funds (consolidated revenue fund) Statement of general fund and special purpose funds revenue by major SOURCES FOR THE FISCAL YEAR ENDED MARCH 31,1981 ■ Estimated — ——; ^ . ^—; Cash Basis Accrual Basis Cash Basis Cash Basis ■ 1981 (Note 1) (Note 2) (Note 2) $ $ $ $ General Fund— 2 905 000.000 Taxation 3,007,904,660 2,966,363,673 2,673,868,887 1 180 000,000 Natural resources 862,370,360 988,202,065 1,298,036,393 ■364,629,000 Other 430,351,922 444,822,022 323,192,061 ■274,000,000 Contributions from Government enterprises 293,115,747 313,971,707 244,310,996 |],076,000,000 Contributions from other governments 1,106,146,797 1,098,566,124 976,035.589 ■799,629,000 Total General Fund revenue 5,699,889,486 5,811,925,591 5,515,443,926 Special Purpose Funds— Taxation 666,224 666,224 671,364 Other revenue 635,380,078 625,473,732 480,997,024 Total Special Purpose Funds revenue 636,046,302 626,139,956 481,668.388 STATEMENT OF GENERAL FUND AND SPECIAL PURPOSE FUNDS EXPENDITURE BY MAJOR FUNCTIONS FOR THE FISCAL YEAR ENDED MARCH 31,1981 ■ Estimated !*°i 125". Cash Basis Accrual Basis Cash Basis Cash Basis f 1981 (Note 1) (Note 2) (Note 2) $ $ $ $ General Fund— 260,475,289 General Government 253,551,740 253,967,497 241,538,445 290,483,951 Protection of persons and property 286,122,737 286,934,274 262,056,886 471,971,214 Transportation and communications 577,315,553 581,929,247 515,718.281 2,341,000,715 Health and social services 2,499,905,310 2,497,321,493 2,015,715,164 53,455,542 Recreation and cultural services 71,251,811 71,327,798 60,300,036 1,301,482,003 Education 1,317,935,924 1,322,152,082 1,199,078,679 349,868,708 Natural resources and primary industries.. 504,176,773 507,655,091 322,921,033 116,039,423 Trade and industrial development 116,709,210 126,684,544 104,728,548 91,484,885 Housing 86,504,825 86,522,261 268,611,031 ■88,299,222 Aid to local government 380,107,283 381,988,016 203,650,786 ■ 19,500,000 Interest on public debt 19,299,398 45,399,398 47,781,023 ■ 84,000,000 Advances and grants 94,197,784 97,059,500 39,562,420 B3L56SMM8 Other expenditure 71,859,232 49,721,976 45,654,795 5,799,629,000 Total General Fund expenditure 6,278,937,580 6,308,663,177 5,327,317,127 Special Purpose Funds— General Government 1,309,447 1,309,447 1,041,212 Protection of persons and property 75,621 75,621 40,352 Transportation and communications 1 8,107,737 7,013,685 — Health and social services 3,802,954 3,790,536 3,138,658 Recreation and cultural services 11,750,441 12,100,441 9,679,697 Natural resources and primary industries.. 47,687,346 46,041,186 9,134,209 Trade and industrial development 13,185,789 13,198,938 936,577 Housing 31,433,475 222,801,059 24,809,361 Aid to local government 173,104,611 173,104,611 145,064,345 Advances and grants ~. 11,641,105 10,144,670 Other expenditures 11,634,227 11,634,227 11,563,565 Total Special Purpose Funds expenditure 313,732,753 501,214,421 205,407,976 B 28 O OC CO Q 3 Z Z 3 ■^ CO uj™ ll UJ "■T CO j»o O 0. 9 = 2? m Ull- JSc- -I u- 0. 0) <UI CC B 3 T-" US uj z CL UJ <o co> Ol SB UJ < CLE <o £& z □ < z s< O1" z co ?Q 3 OC LL< < S Piz CC -1 "fl LU < Z CJ (3 UJ CO Oil Q uj Q LUX UJ Zh Z CQ CC SO CQ o«- E o O IE O o z UJ s UJ I CO PROVINCE OF BRITISH COLUMBIA vOvOO-OvicOTtvOTa-rOVit ovvOTtvoo-voovovr-ovTtcoco o\ co o — r*- o*r~ * I Os Ov Os vO lOr-fico — inr-vococomm I to r^ in o\ io »o ^v ^ o o> o>o — Tj-p-\O(NQ0e>(N«com Ol OO t> (N Tf I^ PI (N OO » Tf C> l> -Oio^n-M\otT\^iNmM (N VO (N M "^ r- OO CO -^ CN O O m tt Tt VI VD O o — v~ oo o Tt = \n Ov vo cn HO y> ol © Tl Ol VI —5 o 00>000 o Tt Ol VO Ol ro Ol ,-, OO 00 Tt Os ro co r- nv Tt o Tt o\ CO CN VO Ov ov o r > vO < *n V) o\ _ _ vO (-) o vO o O ro VO VO ro s V) OV o Tt OS vO 00 Tt o ot _ r-i Ol <7> OV bs Cl «n vi —4 o o\ — U-i co ol vi -& t^ r> Tt o vO 00 >o oo ov ^p in^tO-^MvOvONiOl — co ci ov cn vo Tt cn — ■ Ol Tt vo — TtO*r-roOO*OIOOOOvOvvOTt — fOO—■TtOvvOrOOvOvOVfOO OOTfVO^TtOlVO — Tt ro O O* vo © vO vO O O Ov CO Ov O 00 Ov Tt Of) o o Tf Cl o Tt Tt Tt Tt VI Cl oo O r- co t— VI HO vO CO cn Tt in oo CO vD m —: LnTtOl010IV"ir--vCOV010v—* vi ooooovTtviTtTt — ovvoovoor^ vO © — io-^—«p-*OvOV">TtO\»0 OOVCO — OIOOVjOIvOVO—< M O OvovooroOvvjiioviOviVtQv-) ovvocoor-TtoiTtcNcooioo Tt <7v Ov CO Ov Ov r- o Ov OV CN o» O Os oo CO VJ oo o 00 CO Tt © VO Cl OV CO o O VO CO CO ( CO Ol VO —• O Ol 5 —. © Tt Ov o* OO © OO 1 © VO O CO V) CO o» o>« 5;: © CO ° 2 CO Tt ro r- co Tt vO © vO Tt Ol o* CN Tt © fVT © oo CO T(;» VJf O CO Ol Tt wo vO CO Tt Ov Ov O' r- Tt viit * r Q CN O Ov O r- o CO CN VO VI OO vi Tt Tt CO © o O OO o o^ VI Ov CO © Ol vO T|'0 O r- © VO vn ol Ov Tf CO Ov vO © CO Ol © o- CO OV r- © Ol Tt 12 VD OV OV o» oK Ov O Tt VO «n Tt Q vO vv £ o VI CO VO Tt 2 vi .2 £ £ Si i a> o , D, E - O "O f g S ' § 1 p u d .s a-3 OJ g is g 0 c 1 001" .S 0 "3}-o <2 ~m& > " 00 c Q i5 0 ^s iki z iJSSF PUBLIC ACCOUNTS 1980/81 B 29 Kr- Tt ov vi rO CO CO ■n CN CO Ov 00 CO Ol Ol CO Brf ov ug © Ol OV VO Ol O vO fi^Tt O O VI Tf •n o* Tt VI Ol VO fN CO Tt Ol "" —« o^ © © Tt O © r> o o oo wo oT Tt Tt ol m o m q vo oo © © oi vo © © OV_Tt >lO oo vo oi r- t oofyirvTlcvK CO CO CO ov CMI 3C ECTOv Tt ov r- K) oo Ov Tt VI CO O OV CN o- © vO vo VO CO Tt o © Tj- o* © o CO Tt ov in Ov WmJiOs m Ov BBnOv oo cn o» -* moo CO Ov © n OV oo Ov 00 Ol sTl V~- © © «n »-i OO Ol vO CO 00 TT sC OV Op vD S in r— <n oo vo fN Tt o in o* cn —" © Q © Ol OV CO VD Tt VI CN CO oo CO vo oo s CO I t> CO vD vD ro O O Tt <? Ol VO © o ro to Tt Tf «n © CO t~~ d 3 ro Q VO CO p r- Tt o m Ov vO VO OO Cl VI oo Ol 050 835 742 342 216 VI CO Ol CO Ov Ov © — Tt Ov CO CM VD CO O — o ov vo m — tt ov in Tt CO Q 1 © •n CO 00 vD CO Cl 01 ov CO oo r— Ov — Ov O- Tt Ol ft r— oo —. r*. Tt o o o^ tN © CO Ov O V) OO © CO © © Ol OON t— O ol © ot oo ov o m Tt — O vo Ol vo in (N Ov CO — O CO 00 Tt CO Tt Tt CN CN Tt x o ov tj- r- tN m o r- vi tt r^ r-4 co in <N* tt" o> r> O1 r- ov vo t~* wo I co CO ov Tt — Q Tt © «n © © OV CO Tt © Ov vO 00 © «n Tt vo Tt CN Tt OO in vo ov Tt iiO ^_ CN CO OO on r»» m o CN r-. *4. Tt" » O t- CM Tt CM O O O O 0V — Tt Ol © Os OS © I I CO © vO Ol Tf ON © vO ■* o n i> CO CN Tf CO ro OJ CO o CO CO CO O) 1*. CO in to to CO II 3 8 ill J'-S ll s —K> Ii! - 2 5 o 5 So :«S g E^ gg « If ODUU £ S i Ed. 2 K °* S3 5 3-d s a ■ .O rt oj « . •g I ta u ! §u u PROVINCE OF BRITISH COLUMBIA VO Tf CN Ol CM CO VO © 00 * Tf r- CO Ov O Ov" o* vo' Ov in CO vD Tt Tf CM oo vo o_ l»- Ov CN vo" ©" CM Ov ro Ol O vO_ a vO «n CO VI in — Tf VO (N ,_ OV VO 00 O l> °l Ov CO wo o' Ov Ov" Tt Ol vD ro Tt in Ov M3 «n CO oi VD ©" *» Ol o 00 vO w cn in 00 vo CO CO o> CO 00 Tf CO r- Tt vO vO Tt vq^ Ov Tt 00 Ov O Tf CO <n w tn" r- ro Tf O^ O Tt i oo ro OV co ro © Ov Ov vD^ Tf of Tf oT vo" OV Tf r* © of CO Tt_ Ov CO co in in CM Tf Tf o- co ro ^~ vO CO Ov CO CO CO Tt o CO CO © vo m © Ov wo — vo cf Ol CO CO O cO Ov — Tf O^ OV sO *—' —i w in to CO CO & :<2 O cn PUBLIC ACCOUNTS 1980/81 B 31 tl) z o F to z ■ 3 u. > CO Ul DC 3 ggi Q co RO Ul "" °-x Pio U1D coo a Doc £ Q IZI - Z r^i- a 3 tu-O u u. ul fc CO °* ui ■?*"- D a. t- z 111 > Q.O ■jOC UJ << cc PE Q LU Q Ul * 0 CL LU coo QZ ZlU <cn J] o£ 0 Z< CO] z 0 0 P8 LU CO ZIL Kw pi Qr- Ul DC Eo gu- s o u u- 0 t- z UJ S Ul h S 1- V) co in cn «n Tf CO Ol Tt r- Tf CO OV O OO r- 00 O vi oo m ro ro Tt Tt ro Ov —« Ov CO in CO c oo P- Tt OV CO Tt r- © vo CO —i VD or1 Ol OV CO Tt — Ol Tf 5 CO rO Tf in Tt ol © in co CO o> CN Tt — oo © Ov vo r— H CN —■ CO Tt in CM cn © r- vo Ov co Tt vo to CO CM o r- Tf o- P- VO Cl CN Tt ■n ov 1 OV CO © Tt r— vo Tt Tt cn vo r- Tf co ■** vi >n co von - o m cn CO f~ P- Tf oo oo l> CO CN CO © oo Ol vO vo m © CN Tf to i*» CM oo © co o- — Cl vo Ov cn o o Tf ov O OV oo — Ol | oo vo H CN — OO m in CM ro © r- vD OV OO Tf vO r- co CM Tt P- Tf Ol VI Tf CO m © © OV O- VO © r- in to oov r- m — t— ol ^- OVOVlO CO CO CM CO — Tt vO © P- p- Tt ov OO CN vo cO VI Tf »n vo CO t~~ en in rfc CO Ol Tt VO Ov © CO vO r- ov ov Tf P- cn o Tt jjg Tf CO CO VO I ss vO vO CM Tt CM Tt oi o ro CO O vf vO CM CD CM Tf Tf VO Tf Ol V) «n r- Ol O vO r~ m CO Ov to CM to — Tt Tf CN r- «n © Tt Cl vO ro P- O Ol r— © vi co m in ov © r- oi o o m so — CO o —■ Ov ro m © ro vO r- ^h CO CO © o CO CO | Tf Tf ov Tf CO OO CO VO OO o © oi r~ Tt Ol in ro cn co r^ vo co vo Tt CO OI cn m CO O- CO r- co ov <n m o p- t— p- ov ov co m Tt m oo o vo p— »n ov co vo <o <n J* vO o CO o — (—•. l-~ © p- Tt vO VO p- VI CN OV CO K£ '*i I © © Tt ■ oo in i- . oo oo vo co ~ r-_ —;-*n Tt Tt ©" OO *n o <n r- oo ov vo ro m i WmmMM 3 'E a B- c 2 o •& 5 | O Bl U gnu 3 its If-I •■S -o T3 .§ S S ! MO «■ fcB#& c * | ~ -a O « O o (U S _1 U &, c£ ■a -o ' §•§111 S X is cn cs B 32 PROVINCE OF BRITISH COLUMBIA r- o z 3 LL >■ m CO LU Q z i- => U- ZO> LU LU T_ 0.x CO xS o ^5 Q. CO o SI DCC zx 3 1- -111. LUC; <LU OT. O 3 Q. *- cc« 3 Z UJ Z 0. LU to> _l cc QUI << PlL o* <Q UJ D CO Q QZ ZLU <co |1 Z° UjSi z < s o ZLL o LU UJ UJ Ql- z UJ CC m s SO 5". S o O o o LL O I- CM CO P- in -* ^ vv ov © p- © in oo P~ —< co p- m ^h Tt oo Ci o' P - oo ro p- r^ Tf — p- ov I ~h CO OV ( Ov m r- P- ~* vO Ov vo r- Ov co m — oi ro r^ p- O ov Tf VI CMrTf p>. P» CO OV Ej-« '-* Ov Cl •« vo VO co Tf ro p^ ^-h oo cn Tt oi >n in Tt — ov oi O P Ov OV 00 oi co m oi vp © Tt in no vo SO Cl Tf" Tf Vp" p- p- co in Tf vo —i ov ov oi MPPO VO Ol O VI O CO — P- p- m r- o -* co o <n Tt ov — ta CM VO" Tf Tf Tt Tf Ol — V) 00 VO Tf Tf © CO o CO p* Tf 00 oo VO p- oo o CN CO VI p- vo Tf vO tN CO Cl CN Ol vm Tf o © ro P- CO vjJ O 00 p- Ol 00 Ov 00 oo o © ov vO Tt; CO oo o — © © V0 V0 vo Ov Tf OV CO 00 O vo CO Ol O in of p^ Tf ^ vO" CO Tf Ol Tf Tf 00 P~ Tf oo O •n Tf m CO tn CO Tf CO Ol CO vO to © Ov Ov CO VO Tf CM CO CO Ov Tf © P* Tf Tf P- o «n © Q in vO P- © ro CO p- © Tf OO OV ov p- vo Tt OO CO Q VO CO Ov Ov CO CO OV vo Tf O vo p- oo Tt OO © o OV — rO 1-1 CO oo p- CO vo CO © © Ol vi OO <n VO vO © CO 5 CM CO Tt vO r- vp vo Ov © CO OV 00 wo VO CO Tf p- O 0O vO Tf CO Ol >n ol ov Ov CO VO Tf Ov CO Ov VI o r- CO CO CO vo CO vO Tf © ov © Ol Tt O ol CO vO © vo p- co Ol vO Ov O p- P~ CO vo Os Ol CO CO 00 Tf m vo in CM VO o CM en VO vD VO Ol o Tf p» oo 2 oo ro Tt Tt oo oo Ov oo vO 00 «n Tf Tt Ov in a CD CM — Tf vD 3" ° Ov CO vo Os VO p- Ov V) Ol Ov CO CO O VO vo CO V) vo VI Tf P- Ov v> ro Ol to P* in OV CO p- co Ov" p- wo Tf Tf CO Tt OV VO Ov CO Tf CO p» O Ov Ov Tt VO o CO Tt o CO Ov Ov P- in © Tf vO Ol •n Tf Tf p- Vi © VO Ov v> oo VO CO Tf © Ov p* CO* CO © Tf vo «n OO m CO ■n © vo CO vo Ol Tf vO ro Tf m p* m ■ vo CO Tf © OV p- CO CO CO CN ol CO in Tf OO o OV Tf in Tt CO Ov Ov vO t— p* Tt vo © Ol p- r» P~ 00 VO Tf © >n p- vo OV 00 co vo CO co Tf Tf Ov ol Tt OV VO ro 00 CO l*» OV m VI r- © oo CO CO CM CO VI ■3" © vO V) o Ol CO p— CO CO Tt CO Tf Tt © Tf p- p~ Tt 00 © v© CO CO ro Ov VO CO o p- 35 oo ov in co Tf Tt CO CM vO Ov Tf to VO" TfCoS co vo m v, co oo vi Tf vO vO vO C- vi oi TflaF oo P^oojg Tt ov oo"^t Tt CO vD Ov vO a S GO : -C j= X £l 8 m ; o 8 III i m 111*1. 1 £ (£ '5 < < tz) u « -o § s ■ PUBLIC ACCOUNTS 1980/81 B 33 co m rtvOOVP Icio ov i^i, ■* Icvfs-- CO CM Tt O VDCO CM CM — vD ^ ^ LO 00 Tt CO 1/1 VO* O* O Tf OO L-00 O ol to Tf VI CM CO T> CO Tf P- r^ Tt «n gg 00 VI CO CO Tf oo — m vO m o © © Tf © CO Tf Ov Wj V) Ov Tf © CM OV 00 1 m Ov to CO Ip. O CM ro vO CO IpsV) O Ov 0O CM wpvo mow VI vO rO CM Tf Tt l^-O CO O CO « c «o O co cm in lov'rO V0 CM O vO to m CM CM Tt 1- ,p <r vO p- © Ov — vO vO -* to Ol >n V) Ov vO CO O CO Ov CN V) CO © Ov Tt © ov © rO i ro vi ro ol co vo VI . CM Tf OV vO Ol O Ov CO Ov VO VO Tf Tf CO Tt °1 ' l " i 1-4 Tt « vD — C I-* TT TT Tt 00 C V, X V, Tt OV I. VO — VI © Ol VI p- p- Ov P* OO vO 0 vO O* P- 01 V) V) oo PoovOO — 00 Tt — P- Ov vo m © oo vo p- oi co O oi —* Ov .. (O vO — cO Ov CM 00 CO 00 O Ol IO Tt CO P- OV P- p- p- m vo Tf P- Tf Tf t CO vO ro : 3V IT] 00 TT C ^ 00 0v — C ) O — ro • m vo cm ] OV © Tt 00 VJ CO oo © o* vo cn © m o ov Ov Ot P n Ob P Tf O co O © vo — vi r» co o co VO CO — Tf © —« In cm t> r- vo co lo -* ov CO P- CO \> O Ov_« P* CN D Ov* vo" Ov" of vo" — P- CO P- © Tf 1^ m p- p- vo o I'll MJsic! CJj CJ CJ u ul C C P - o "S o o g a gxxoso ■ OOP-©© Tt P~ co © O p- r- m © CN © CO Ol Ol in vo m — CO VI © CM E C w 3 C c II " ° 1 I ~ 1 1 I I ° SI'S D3 Sim *a ^ is ^ o .E o m-= s § s § ■! ■o oSEd , 5P~ cSIe-si^ « B» §•§£ ! c « c ; b U t; ' *> «§ a *■ =2 ° ■" \ia£s&3m u 5 PROVINCE OF BRITISH COLUMBIA I I o i- o z 3 LL >- m CO LU a z cc 3 c- 3 O m LL. Z 0) LU CO UJf- 0. I XC3 o sm 0. coo = i °-o Q CC zx 31- "-t- JU. <UJ lu £■ co2 o . 03 Q. t- UJ Z ccn Q. uj co> CLO _lCC qW << z"- 5* LU D 0. LU CO Q QZ zui < co , _1 qE ii z° UJ$i (3 z< 3gi u. a So Sco ZU D LU uj CUi 111 Ql- Z LU CC m zo 5 00 LL O o O o LL O H Z LU s UJ r- < p CO —■ r- Tt OV ro Tt © O O © r- o O vOV) OQO Q © CM © © Tf ©oof © © vO I I v> oi oo © oo « Q Q . o o ■ © © CO Ol © OO Ol OV © ©^ Tt JH Q OO OV VO O vO CM VI I © VO -H Tf o Ol ro V) Ov p- p* m ro Cl Tf vo VI Tt on o O) Ol vv O) — o VJJ to" f-. Ol _ Tt 00 Tf l^ CO tn VlO to ro <o o Ol O t'l y' Vt a CM VU p- VD \0 oi —I r~~ — oo ov in Tt p- co co o\ ov Tf vo ro vo r- vi Tt vo cn © oi p- Tt 00 P- Tt 00 to CO vo p- P- O Ol © VO m CO CO to CM Tt *n OV Ov Tf © Tt r- m m CO CO 2 rS S c g»j fig o O to s.-s S i •o e Mi, ■ = 3 CJ O Q qU.S Ov -2 'E5 o "c £& § 5* O ? 3 = S liiis »i «s * = a •.& S .2 ■3 'S :„ ""• * C "£ Z* h .O S S * | a jo« § |f 2- §c55 _. 2 "= UC .2 3 &IS O w O o* O £ = Z} _." o P 2 w J= S2U2 8 E _- 2 §■■§ 5 I I 3 ~ .£ OV J2 Cn o t: « E ° 5 = a. o & 2 -° c ■"* cj O -g --' 3 S £ ; 1 §1 1 = 1 1 « « o o o|>2 .5 T3 ! £ ~ o- cr E ■s J °j-1 c£ 3 O <y> £ IS « O C « 3 S vj £ ^ o 9HHI P. O vB £ CQ : u « S g * SO 2 &^" « £* o* ! C O C ; p u- u !ilg|& i a o a,", s 'ooE;c;o~'9»-2s Si.I-2 a 8°" PUBLIC ACCOUNTS 1980/81 B 35 A GUIDE TO STATEMENT CLASSIFICATION OF EXPENDITURE BY OBJECT (pages B 36 and B 37) I The following are details of the types of expenditures included in each of the object classifications: Salaries and Wages ■ Salaries and wages for persons in established and temporary positions and allowances and expenses for Members and Officers of the Legislative Assembly. Travel ■ Travelling expenses of public servants on government business and members of Boards, Commissions, etc. Also includes lease and operation of motor vehicles used for staff travel and relocation purposes. ^Ryices !: Fees and expenses for services rendered by professionals, by British Columbia Systems Corporation and by Boards, Commissions, etc. Also includes costs associated with advertising and publications. Utilities, Materials and Supplies Office operating expenses, materials and supplies, and purchases of office furniture and equipment. Acquisition of Physical Assets Acquisition of land, buildings, works, machinery, equipment and motor vehicles. ^ffitals » Lease or rental of land, buildings, aircraft and equipment from outside suppliers including British Columbia Buildings Corporation. Brants, Contributions and Subsidies ■.Payments, other than for goods and services, made for the purpose of furthering ministerial programs. Other Expenditures I All other expenditures not otherwise classified including interest on deposits, loans and advances, transfers to special purpose funds, and supplementary personnel costs. Recoveries Cost recoveries in cash or by transfer billings to other votes. B 36 PROVI STATEMENT OF COMBIi> Ministry VCE OF BRITISH COLUMBIA COMBINED GENERAL FUN (CONSOLIDATE! IED GENERAL FUND AND SPECIAL PURPOSE FUNC FOR THE FISCAL YeI UtilitiesB Materials Salaries and and Wages Travel Services Supplies $ $ $ $ 5,062,537 32,738 88,673 7253 1,539,546 200,248 285,263 19,\ 709,167 66,923 114,228 101,i 403,776 125,214 4,369 68,* 13,600,760 1,480,913 2,400,483 2,7053 107,185,902 4,108,720 70,340,966 12,398,1 10,466,241 501,505 2,231,322 895,! 12,447,963 661,942 9,588,020 11,976,1 8,401,440 916,393 3,582,339 871,i 37,099,387 3,958.661 8,489,964 4,564,1 41,173,253 959,455 10,562,729 3,124; 99,061,051 5,994,504 26,150,666 20,6301 126,110,006 4,221,957 38,757,576 19 29,473 100,293,068 3,165,337 55,519,291 7,18(5! 5,106,324 533.347 4,121,141 464; 867,748 151,557 439,463 28(8 21,166,262 1,849,553 2,737,900 1,29QJ| 29,017,543 1,570,652 2,734,320 5,455J 2,429,885 206,226 698,667 139, 30,176,111 1,070,744 12,048,765 20,39j 2,570,769 345,540 5,900,155 l,58ffl 163,536,401 8,191,758 11,146,427 73,17H 2,286,304 152,423 746,124 30f| 2,947,778 12,958,379 611,204 1,587,148 12,07lH 816,811 48,078 6,202,743 562|| Consumer and Corporate Affairs Energy, Mines and Petroleum Resources Environment Health Industry and Small Business Development Intergovernmental Relations Labour Municipal Affairs Provincial Secretary and Government Services Tourism Universities, Science and Communications., Statutory Appropriations Other Expenditure Special Purpose Appropriation Act, 1980 Special Funds Act, 1980 Less: Transfers to Special Purpose Funds Special Purpose Funds Combined Expenditure—Cash Basis 834,486,634 (16,547) 834,470,087 41,125,592 (205,275) 40,920,317 34,678,914 eposits, $32,608,8 (Farm Income Ass 0, Special Funds / ,660,774 compose b) recoveries of £23,949,141 from 279,426,520 (138,129) 279,288,391 210,507,f{ 1 (7451 Combined Expenditure—Accrual Basis Comparative—1980 Combined Expenditure— 209,76211 753,448,077 ,064,416 recovered). $13,989,942 interest on d undry expenditure. 9,982 include Agriculture >pFOpriations $150,000,0( o the General Rind of SK :es of $12,500,000 and various Forests votes of 241,011,381 186,09230 55 of loans and advances under \wi irance) $9,749,982, Municipal A in. a. 1980 $38,000,000, and FbreiM d mainly of recovery of Vancouver xpenditure to General Rind vo»it>! the Forest and Range Resource -gk 1 Represents advance re rural school taxes ($15 2 Includes $19,299,398 interest on public debt, statutes ($32,444,978 recovered), and $481,709, of 3 Transfers to Special Purpose Rinds of $520,54 (Revenue Sharing Rind) $176,200,000, Statutory A] Range Resource Rind $146,600,000. 4 Transfers of $41,774,133 include (a) revenue Victoria Trade and Convention Centre Rind balan $29,113,359 consisting principally of recoveries to PUBLIC ACCOUNTS 1980/81 B 37 AND SPECIAL PURPOSE FUNDS REVENUE FUND) EXPENDITURE BY OBJECTS OF EXPENDITURE CLASSIFICATION (GROUPED) ENDED MARCH 31,1981 ■Acquisition Grants, |_ of Contributions Other Physical and Expendi Less: Total Assets Rentals Subsidies tures Recoveries Expenditures $ $ $ $ p$ss $ 1,948 66,345 67,500 81,404 6,126,956 218,118 25,400 2,348,430 148,346 1,139,993 787 463 602,723 I 883,442 4,833,293 30,101,392 16,518,469' (1,614,568) 70,909,224 1,657.442 37,904,250 9,630,687 11,658 243,238,020 115,437 1,484,357 232,670 15,926,742 | 349,413 2,412,659 1,014,614,081 156,324,044' (171,486,711) 1,036,888,304 f 544,651 1,780,277 1,220,712 3,921 17,321,400 13,955,331 10,557,755 3,412,673 5,206 (325,971) 81,717,246 294,795 5,658,906 13,993,185 66,379,9032 (34,099,861) 108,047,077 12.369,525 26,036,539 1,671,100 115,729 (29,264,728) 162,764,694 4.475,385 30,660,745 1,502,833,634 4,554,338 (11,059,903) 1,730,027,725 J. 1,130,322 17,460,255 571,926,068 230,559 (2,394,920) 754,510,752 1 15,022 685,546 20,762,606 22,564,224 54,252,796 156,046 86,980 120,731 (14,328) 2.089,051 1 247,445 2,162,828 15,834,757 11,118,677 (1,009,047) 55,398,636 1,354,558 3,135,257 24,011,801 76,734 (2,492,173) 64,863,911 410,028 145,048,965 176,899,776' 325,833,515 I 945,922 9,583,989 12,386,231 128,071,974 (28,283,168) 186,391,829 83,117 722,343 692,223 40,632 11,934,920 165.622.649 42,957,912 73,024,604 376,172 (49,630,318) 488,397,190 711,376 17,654,390 265,920,909 7,296,199 (2,548,642) 292,519,388 83,501,609 150,000,000' 233,501.609 10,914,693 2,100,000 15,962.471 51.149,716 31,174,171 25,700,705 26,100,000 38,000,000' 146,600,000' (520.549,982)' (7,389) 161,348,575 38,000,000 146,600,000 (520,549,982) 6,299,541 523,473 230,385,034 256,376,219 501,214.421 (41,774,133)4 647,642,917 29,113,369 (305,118,358) (12,660,764) 262,207,037 248,388,615 4,058,000.219 6,276,666,852 1 688,190 39,136 248,427,751 (33,916,056) 4,024,084,163 3,293,775,383 (213,359,546) 434,283,371 30,446,477 (274,671,881) (255,980,224) (217,207,265) 262,895,227 6,059,459,587 231,147,171 230,088,591 425,495,227 5,139,757,287 B 38 PROVINCE OF BRITISH COLUMBIA o — Q Ol O so O O O vO Q Tt O OO O Ol Q VI © OO o o vO o Os vt © ov cn 00 CO Os »vi(*)irtoo-o<^,a>ooo cfiin'or-r~Minvotov) <ni~-invDOO\oooioooo «co*3 O so o Q O vO o oo Q O O OS o ■* 00 Tt o- co — r~~ Ol vO co co no oo O CiTtooocoTtooiovo-oi oo nnioo - vo oo vo o © am o Ol m Sg Ol o Ol oo ■«* — o Ov o~ Tf ov-^rnvocvT>--i--or,^jf; Ol — Ol Ol Ol Tf —<> OO Tt °. r~"- O Ov vO VO Tf OO ■^r" oo" I Is I —« vO OO O V) © V) O O vO Ol O Tt o* co «o Ov —i (N VO O OO — V) CO 111 o CO z o < z < 3 m LL a UJ z CO <5 CO °> O o tt „ O 00 ■ OI r- i r- Tt i O Ov i r— m r— o- v inevo\^-oo-v)OOMoa N>o no* o -' m ^j m oo *o \o ^ VOOOOOCl^-lClOOOVVOOVOO" vol o 2 Or-" ox < o <LU CO oc z < U3 <E LU Z °=« a. lu i- Q co> C0q n!" 9° z"- ■iuj <Q iVoc 1 CC 5t if- 5o 5. co EC 2 jU- Z° LuJi < LU a OL CC Q CO o LU U.U- ^ OO Ol Ov O OO Ov vO vO Tt o oo o- Ol oo vO Tt Tf oo vO Tt o Tt oi oil Tt Tj2 t— ©9 oo Ol VO ° 1 CO | CO oo vO v? o vo vO oo vO o oo ov Tt Ov CO © VI 00 Ov o3 CO <o] oo co' Tt Tt o s o- CO o- o- V) Tt O O Tt O O co o ©_ 0© o" o" Ol 'O o o O O ol IS I OQvOcOQOOvOOj ooocoooioog qm uoTt ooocjoo OOVCOVlOOOvOO Ooor-<no.omoo OvO — vOvoOTtOO <—> o o vo o — oo o VI o Tf o- o _ vn o o Tf o Tt o Ov o Ol 00 Tt oi Ol Ov O vO Ov O -h O O Ol ro I iss.j oi m m O o z UJ E UJ 5 I tl nj 3 "5 U 1 1 s t* n § 0„ - tusg: if "&i « I OA I ™S§l£§RiS§ S 5. —i J3 ieII ;?3 ai2< ^ p .o ,s 52 Cu a 3 •S lE g e- °. •S3 -° P. ,? c C !<< S- UU uUU >>CJ U ' 'E 'i s I ■ S3 *c S £ ! 03 CQ U U . « OS R « Ji o i S c s > G s is SUQ 8 p( -a -^c . 1 c!81 , u M ^ ! P 2 o U- U- -J . r PUBLIC ACCOUNTS 1980/81 B 39 m o ■* 2 o q v£> Vt 172,153,442 10,000,000 2,500,000 1,026,790 o o 22 oo oo o"o oo NO r- o o cc CO C O — B. C O Vi K CC Tf Ov i O O 00 * j Owrt CN C CN CO Ol 00 Tf Ov IB-3g -= 8 5 I P B 40 Estimated $ 1,287,000,000 526,000,000 680,000,000 199,000,000 28,000,000 1,000,000 72,000,000 47,000,000 23,000,000 17,000,000 14,000,000 10,000,000 1,000,000 2,905,000,000 452,000,000 250,000,000 62,000,000 20,000,000 52,000,000 12,000,000 6,000,000 4,000,000 858,000,000 40,000,000 234,000,000 15,000,000 1,530,000 970,000 291,500,000 7,500,000 16,000,000 7,000,000 1,180,000,000 3,800,000 4,400,000 8,100,000 2,500,000 2,800,000 9,000,000 2,400,000 25,000,000 1,300,000 750,000 PROVINCE OF BRITISH COLUMBIA DETAILS OF GENERAL FUND REVENUE FOR THE FISCAL YEAR ENDED MARCH 31,1981 Revenue Source (Cash Basis) Taxation Revenue— $ Personal Income 1,369,211,996 Corporation Income 456,608,866 Social Services 726,251,917 Gasoline 195,362,249 Motive-fuel Use 28,536,417 Fuel Oil 16,763 Cigarette and Tobacco 71,739,328 Corporation Capital 52,867,281 Property 25,227,674 Insurance Premiums 17,196,825 Hotel and Motel Room 15,224,412 Pari Mutuel Betting 6,035,987 Succession and Gift 2,083,958 Total Taxation Revenue 2,966,363,673 Natural Resource Revenue— Minerals— Petroleum and Natural Gas— British Columbia Petroleum Corporation Permits and Fees Petroleum and Natural Gas Royalties.... Mining Tax Mineral Resource Tax Mineral Land Tax Coal, Minerals and Metal Royalties Miscellaneous Mining Receipts Forests— Logging Tax Umber Sales (net of allowance for road building, reforestation, etc.— $80,859,192) Timber Royalties Grazing Permits and Fees Miscellaneous Forests Receipts Land Leases, Rentals and Fees Water Resources— Water Rental and Recording Fees Wildlife Act—Fees and Licences Total Natural Resource Revenue Other Revenue— Sales and Service Fees— Land Sales Motor Vehicle Lien and Search Fees Medical Services Recoveries Ferry Revenue Ambulance Service Forest Scaling Fees Land Clearing Receipts Land Registry Fees Sheriffs' Fees Publications Service Branch Accounting Policy Revenue Changes (Accrual Bad 31,723,030 7,173,911 447,358 2,915,466 (190,585) 67,376 288,168 263,533 (1,147,270) 41,540,987 3,007,904,11 1,369,21 l,«i 456,608,8| 757,974,^1 202,536, I 28,983,;] 16yT 74,654,'' 52,676,fj 25,295,(1 17,484,'1 15,487 6,035,* I 936J 220,075,000 (11,748,667) 208,326,: 156,459,474 — 156,459,4 50,904,912 (8,088) 50,896,1 10,173,247 785,070 10,958,.; 84,712,742 — 84,712,'; 10,358,140 (3,071) 10,355,i 5,249,914 — 5,249,'i 8,317,143 — 8,3179 535,275,1 546,250,572 (10,974,756) 45,309,833 246,267 45,556, 329,678,480 (96,152,526) 233,525,1 13,706,404 (3,840,155) 9,866,3 1,447,193 — 1,447,1 809,395 (50) 809,1 390,951,305 (99,746,464) 291,204j| 9,750,349 (232,262) 9.518,1 35,035,705 (14,878,223) 20,157jl 6,214,134 — 6.214.* 988,202,065 (125,831,705) 862,3709 3,407,137 41,290 3,448 a 5,164,381 — 5.164 Ii 9,351,461 (208,860) 9,14211 3,115,428 — 3,1 is :a 3,556,801 353,521 3,910| 9,085,999 — 9,0858 2,658,962 (2,658,962) — ■ 36,299,084 — 36,299| 1,319,674 1,082 1.320)1 1,080,071 (7,642) 1,0728 PUBLIC ACCOUNTS 1980/81 B 41 DETAILS OF GENERAL FUND REVENUE FOR THE FISCAL YEAR ENDED MARCH 31, 1981—Continued Estimated $ ■ 1,950,000 I 2,500,000 M 5,500,000 _ 70,000,000 70,000,000 I 5,950,000 2,400,000 1,900,000 2,000,000 ■ 9,300,000 ■ 1,000,000 150,000 E 2,340,000 4,960,000 100,000,000 g5,000,000 145,000,000 9,600,000 3,750,000 E},350,000 4,300,000 5,500,000 ftl ,479,000 34,629,000 364,629.000 Source Other Revenue—Continued Receipts from Beautiful British Columbia Magazine Miscellaneous Parks Receipts Miscellaneous Sales and Services Licences and Permits— Motor Vehicle Licences and Permits Companies Branch Electrical Energy Inspection Fees Fire Services Act—Fees', etc Law Stamps Liquor Licensing Branch—Permits and Fees Mobile Home Regisuy Probate Fees Camp-site Permits and Park Use Miscellaneous Licences and Permits Fines and Penalties Interest from Investments Miscellaneous— Institutional Maintenance Receipts— Maintenance of Children Other Maintenance Receipts Miscellaneous Revenue— Insurance Claim Receipts Superannuation Branch—Cost Recoveries Other Miscellaneous Receipts Recoveries from Special Purpose Rinds— Vancouver Trade and Convention Centre Victoria Trade and Convention Centre Recovery of advances to Urban Transit Authority Recovery of advances to British Columbia Assessment Authority Recovery of funds granted to Provincial Capital Commission re Trade and Convention Centre Standard Brands—Note Settlement.. Total Other Revenue Revenue (Cash Basis) 1,958,014 1,532,792 7,566,324 Accounting Policy Changes (44,973) 37,454 Revenue (Accrual Basis) $ 1,958,014 1,487,819 7,603,778 86,096,128 (2,487,090) 83,609,038 81,370,166 7,400,167 2,919,202 1,919,797 2,310,655 190,972 1,010 81,561,138 7,400,167 2,920,212 1,919,797 2,310,655 11,764,787 1,152,072 43,314 2,402,966 5,878,245 (31,440) 172,651 11,764,787 1,152,072 11,874 2,402,966 6,050,896 117,161,371 333,193 117,494,564 15,101,190 (392,877) 14,708,313 155,166,494 (2,011,111) 153,155,383 10,069,641 3,849,206 (730,954) 207,659 9,338,687 4,056,865 13,918,847 (523,295) 13,395,552 5,464,887 23,961 5,488,848 6,119,511 25,138,019 (3,439,529) 6,119,511 21,698,490 50,641,264 (3,938,863) 46,702,401 10,000,000 — 10,000,000 2,500,000 — 2,500,000 12,500,000 — 12,500,000 2,131,904 (1,949,681) 182,223 2,126,000 (2,126,000) — 2,000,000 1,897,671 (1,897,671) (5,973,352) 2,000,000 20,655,575 14,682,223 444,822,022 (14,470,100) 430,351,922 B 42 PROVINCE OF BRITISH COLUMBIA DETAILS OF GENERAL FUND REVENUE FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 240,000,000 30,000,000 4,000,000 274,000,000 636,900,000 302,700,000 38,000,000 4,600,000 32,500,000 11,200,000 20,500,000 1,046,400,000 1,500,000 2,100,000 1,050,000,000 26,000,000 1,076,000,000 5,799,629,000 Revenue Source (Cash Basis) Contributions From Government En- $ terprises— Liquor Distribution Branch 280,410,865 British Columbia Buildings Corporation... 32,038,842 British Columbia Systems Corporation 1,522,000 Total Contributions from Government Enterprises 313,971,707 Contributions From Other Governments— Canada— Established Programs Financing 638,388,000 Canada Assistance Plan 312,856,926 Other Shared-cost Programs— Adult Occupational Training 37,137,877 Water Planning and Management 4,740,706 Economic Development 29,446,335 Transportation and Highways 11,357,186 Other Federal Payments 25,501,148 1,059,428,178 Percentage of Power Corporation Tax.... 5,235,620 Statutory Subsidies 2,116,848 Subtotal, Canada 1,066,780.646 Municipal and Other Governments share of Joint-service Programs 31,785,478 Total Contributions from Other Governments 1,098,566,124 Total General Fund Revenue 5,811,925,591 Accounting Policy Changes $ (5,862,118) (14,993,842) Revehi (AccrualS $ 274,548.5 17.045 Cl 1,522 0 (20,855,960) 293,115 S — 638,388Kj — 312.856* 3,017,266 40,1551 345,198 5,0851 10,626,752 40,073 [ 1,294,500 12,651 !c (5,539,468) 19.961«. 9,744,248 1,069,17|| — 5.235S — 2,1 ill 9,744,248 1,076.524» (2,163,575) 29,62113 7,580,673 1,106.14(91 (112,036,105) 5,699,88S|g PUBLIC ACCOUNTS B 43 ■o m cn ~ <>, «. »-§ SlKis: i.a» JGS "O M ft N A r*f - . ™ *o os cn i5 ."5 *© t~- o S\" QO -* M- <S oo ^ — OO O SO ( S -^ ii w S 22 oo oo o\ S !8 S - El f-" oa — ^ » 3" .w.-.,o wo P. 8.15.158" n»saa ass ^ *o oo 4 c^ sDfNo S rf gv «n s °°. ^ «> -* o\ o 0 r^ o\ oo vo «o 01 (N d\0\0O r— o o\ M — 5; i —. r- -q- , :S 2: ss ^ 9 StNQi 1(0 *A * P < - 5 u : « a p ; 1 * ! T) U (3 OJ <8 u ilS 1 6 O . : 3 ■a >, =r «» bo : 3 o Cr : O ■ 3 D j T3 ,^ w w Ju oogf *i : >, &§f O O O a,** ' ijjSS 3 b £ 3 S .> ] f- (- 3 o o s 5 ^ > si S .S .S Q ' SSS§I§ sss§S sss w O O PROVINCE OF BRITISH COLUMBIA 2B P < © 00 Vt _t ~H © oo -h ^r 00 NO oo oo o cn 00 o> I I I I o cc < on Actual penditun Cash Basis $ s :p u D .2 Ul 5. Q o Z Ul a a ll cc < £ Be" ^ < S s g. Ul .o OU >- S> _l < is o ■D CO C LL O a. 1 ** Ul X z Ul H •o CC o u. c s. > 1 Ul "5 | ■S-c w cc a> O o 3 s - 9 1- Q Z a> (9 o ■1 Ul >, 0. id X Ul O (0 E E i II" z 3 3 CO LL _l < CC Ul z Ul (3 c ■1 = I -^ 3 5 C (N "p a © i E 5 ai : — u j C On O : cs t- 'J3 ;o* 2 Q 1" I O ] +^ V) tH 4> 2 -J to f- oo m 00 00 ON ■* Q O ON © Q O O O ON so OO IT) TT 00 mm o •^- ^ oo ^ moo NO NO o en © © o © © CN O O TtOO ON Q Q © © © '•3 3 B 3 a o < CQ U o o o o o o E o o S S-rl PUBLIC ACCOUNTS 1980/81 B 45 00 <s -H ir» m w ■■ Is- —■ cn vo tf, <n m — m w q oo m q o _* oo' r-" — oo" co* vo" on oo cn CN JnO^ONOiMCNcn cscnrn 2;-i>- ncM<N — -- Tf O ON — Tf <0 ©©[•*. (■*. *D r- m * ca «n © cn tj- — r-" vo" vo* r»~ cn" — f-» Vi V) rj- vO cn vO vO On eocnONvO-HtnootN S|n 5J-00 cn cn Psl cn — — © so r> - \D r^ — cn oo no Tf i no on on © — -h £- i r- vt cn © vi cn On — OC ON 00 Tf — 00 © en c cn o r- cn cn Tf — — — r^ — — CNCN VI P Vi OO Vi oo © © oo © r~ cn Tf O cn Tf cn nD 2 in t —. cn Tf I ON X ■— ON TT ( (N <n trim> Kb cn *n m •— Tf CN NO Tf ON ON —■ cn on — r» w O en -~- on in p- cn o cn cn cn © oo oo N <n cn o o On cn cn r- r—Ofe — — — 00 CN t~- (N CN — © Tf r> © cn cn Tf On Vi On Vt CN oo cn r^ « cn p;qvor;q ©" no" co" — — — Tf VO — oo *o — ovo^vor- T ^O CN CN — cN ON OO ^f-^cNo^cncN *—< ON on >n o cn © co cn o\ <n <n m vo o on m cn -<--MtNr*-iNCN| Vi CO OO — mm © CN en ON CO Tf r~~ v> en © ON r-. NO [^ o 00 NO Tf CO a — Tf 'S£ ., H C P «3 •s S a s .a g *, s g- e § e " J= •= O.T3 Lo £ 2 c I oo ESS ■ .5 firs u ^ s 2 oo Si fc> ? ■ =So*l < IP u ts : q£. On O *» ™ S sa 8.S-2S StLiaE^So; to Ow S g! o £ ^ in o « 51131" 11 a 2 «SSb o £ — o — ' : s £ 1 3 00 O.CN D. Ct-rN ^ « 3 3 3 -J CO CO CO B 46 PROVINCE OF BRITISH COLUMBIA OO CO V, — on vo oo r- «E.-*P 00 O) Tf O © vo Tf CN I I I I X o cc < s o Ul o z Ul cc < Ul >■ _l < u co o o c o a o a a < .a in.'- OUJ oo en oo — X 1- -D C to oc a o LL X Ul Ul ■o oc 3 3 LL 1- n z 4) Ul Q. X <5 Ul o a >. z LL 1_ IS E _l fc < OC 3 CO Ul z Ul o © O en [-- — oo S © © O vi r— — *5 "5 < On — Tf r-; ©* cn r-' m' s a CO CD C =3 O w 1- c CJ CO 1.1. < £ e 's j (2 .S 2 ■§ " o £ ■? « S oo -O i j Gw r£ .§•§ E o & I - q._ -a ex- f- CO 2 frs cL <u cu i- J © OO < C ! ,oo c u In ■r-oo<H Si CN O ■ PUBLIC ACCOUNTS 1980/81 B 47 has CO CN O On © Sri. o\ O — CN O oo — cN rN Tf cn Tf art VI Tf vo Poo vo ~ ON CN — © r- r> on cn H —" tN Tf CN -^ r— vi r— © © Tf vi © On t> co o —T CN Tf On" NO 00 VJ Tf cn cn r- co vo On 00 -h Vi ON ■p V) VI Tf ftr> CO no vo fcvO co r> *o — oo cs vj On O t— On — ©_ 00 no oo oo Bf vTo'Tf ©"co r- vi r- cn O Tf Vi Tf —« Tf CO Ti en Tf Tf — OO CO © © o r* o « © oo vj oo © -^ CO VI © VJ NO VJ r— On On =. 1 = iN CO Ov vO ON O Tf 00 on vo os — Vi — O CO On O O © © NO O O O NO tO O O oc vj oo SjOv Tf CN © (N © Tf O CO © CN ON ON r- oo in Tf CO co r- cn — ©* ©' Ov ~ — — so — M « Ov vo © ON © it CO (N on vo on rN © © © © © o vj © © NO ON Tf 00 NO t^ oo r- CN oo © CN © Vi © O OO O VJ r~ © o !3=1 ■ < 0 GO < ? s H « gf| .2 .2 : M ■lis . rt -73 .^ S O. I U w < ! S.S3 iS "2 i E E s u c *> to . •£-* 8. SStSi - c 2 g: § .E ' !PS2» S"3 <! GO — CQ C B 48 PROVINCE OF BRITISH COLUMBIA — Vi W")«TfCN—«U"iOOQN CNr>-r--r-co—"COtN -HONONTfOOO'CffN voovor— r-or>i*o ©NOfNcOCOVlON — CO O CO — Tf — Vi vj r— so © © r> Tf co — oo CN co oo 'c >> 00 cn s c I u < CO 0 X 3 O _c f^. CC c £ VO < o -a £ J- a E O 1 < I urn vt Ul c [1 a o z Ul .5 Tf cc a ■a i HO < o •J a p T3 «* On Ul Q. Z ek a > a. u _l < ou < >. u g CO a> — c Tf LL 3 CO Ul .— I ^ NO X c 0> F H cc Q. o LL X Ul Ul cc 3 ■o . c a. i U Q o «n oo" r- o z Ul I < c i 1 o o ■5 3 < 0. 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O < e CO «* pi < CO u - w .2 p 0 « c 0 £ 0 uj OJ E S <- CQ -2 00 N Si 3 Cn B 0 U | «-a c -2 cn u •E *■ "S 3 'cT msportation and Highways Fraser River Crossing (sec FOREST AND RANGE R FUND ACT rests: Forest and Range Resource Total General Bind Expi 1 Special Purpose Appn Note: Transfers to Speci d $184,600,000 included! -» J5 O Cu P - U* CO PUBLIC ACCOUNTS 1980/81 SECTION C CONSOLIDATED FINANCIAL STATEMENTS OF THE PROVINCE CONTENTS Page Preamble C 3 Report of the Auditor General C 5 Consolidated Balance Sheet C 7 Consolidated Statement of Operating Results C 8 Consolidated Statement of Changes in Cash and Marketable Securities C 9 JNotes to Consolidated Financial Statements ; C 10 Supplementary Schedules Schedule of Net Position of Consolidated Entities C 24 Schedule of Equity in Commercial Enterprises C 25 Schedule of Equity in Transportation Companies C 26 PUBLIC ACCOUNTS 1980/81 c 3 CONSOLIDATED FINANCIAL STATEMENTS OF THE PROVINCE FOR THE FISCAL YEAR ENDED MARCH 31,1981 PREAMBLE This year's Public Accounts introduce Consolidated Financial Statements for the Erst time. These statements aggregate the Consolidated Revenue Fund, which comprises the General Fund and Special Purpose Funds, and certain Crown corporations: namely, Shose Crown corporations which exist to service the Government ("service" corpora- njons) and those Crown corporations which conduct Government activities and complement Government programs ("provincial" corporations). These corporations are more Sully described in Note 1 to these consolidated financial statements. The financial statements of those Crown corporations which have been consolidated have been adjusted to the Government's accounting policies upon consolidation to provide consistent reporting. Crown corporations which are similar to commercial enterprises and run on commer- cial lines (termed "commercial" and "transportation" companies) have not been consolidated; the Government's investment in those enterprises has simply been adjusted to reflect the underlying equity in them. I These comprehensive statements are presented to disclose the economic impact of the Government and the state of its finances in a manner that will assist in the assessment of these matters. PUBLIC ACCOUNTS 1980/81 C 5 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS INCLUDED IN THE PUBLIC ACCOUNTS OF THE PROVINCE OF BRITISH COLUMBIA fo the Legislative Assembly Jmof the Province of British Columbia parliament Buildings liatoria, British Columbia have examined the Consolidated Financial Statements of the overnment of the Province of British Columbia for the fiscal ear ended March 31, 1981 as presented in Section C of the Public BBints, and the related supplementary schedules contained in ubrsections C24 through C26. These financial statements are: Consolidated Balance Sheet. Consolidated Statement of Operating Results. Consolidated Statement of Changes in Cash and Marketable Securities. Notes to Consolidated Financial Statements. y examination was made in accordance with generally accepted jditing standards, and accordingly included such tests and other cocedures as I considered necessary in the circumstances. I jve received all the information and explanations I have jquired for the purpose of my examination. report in accordance with section 7 of the Auditor General ':*. In my opinion, these financial statements present fairly le consolidated financial position of the Government of the wince of British Columbia as at March 31, 1981 and the msolidated results of its operations and changes in its msolidated financial position for the year then ended on a msolidated basis in accordance with the stated accounting ■licies as set out in Note 1 to the financial statements. nee it is not feasible for me to verify the comparative figures r 1980, I have not examined and do not express an opinion on em. Consequently I do not express an opinion with respect to e consistency of the accounting bases followed as between the seal years 1980 and 1981. C 6 PROVINCE OF BRITISH COLUMBIA I emphasize that this report is limited under section 7 of tr Act to an opinion on presentation of the financial statement! accordance with the stated accounting policies of the Government. Under section 8 of the Act I report separately A other matters resulting from my examination that I consider should be brought to the attention of the Legislative Assembl That report will be presented at a future date. c^l^P^ a^^7^y-i/S'^^' ERMA MORRISON, P.C.A. Auditor General Victoria, British Columbia 30 September 1981 PUBLIC ACCOUNTS 1980/81 C7 CONSOLIDATED BALANCE SHEET AS AT MARCH 31,1981 1981 1980 RECORDED ASSETS $ $ Cash and short-term deposits 630,241,869 1,097,648,543 Marketable securities (note 2) 236,683,658 31.832,499 Accounts receivable (note 3) 404,605,728 480,539,277 Due from Crown corporations and agencies (note 4) 79,062,719 66,594,120 Rventories (note 5) 37,829,254 35,838,588 Mortgages receivable (note 6) 187,945,280 218,158,191 Investments in Crown corporations—at equity (note 7) 428,935,603 328,698,781 Property under development (note 8) 69,634,858 74,100,102 Other investments (note 9) 332,101,290 158,575,830 Fixed assets (note 10) 1 1 2,407,040,260 2,491,985,932 LIABILITIES Recounts payable and accrued liabilities (note 11) 462,450,398 391,652,483 Unmatured debt (note 12) 458,627,860 391,568,681 921,078,258 783,221,164 TAXPAYERS' EQUITY Taxpayers' Equity (note 13) 1,485,962,002 1,708,764,768 2,407,040,260 2,491,985,932 TRUST FUNDS UNDER ADMINISTRATION (note 14) 5,171,313,268 4,674,784,309 CONTINGENT LIABILITIES Guaranteed Debt (note 15) 8,064,099,060 7,712,491,202 Other (note 16) The accompanying notes are an integral part of these financial statements. Approved on behalf of the Ministry of Finance. L. I. BELL Deputy Minister of Finance D. R. ALEXANDER Comptroller General PROVINCE OF BRITISH COLUMBIA CO 3 co ui CO en cc „ a CO z X l-O ^. rr EC < 111 Q. E no LL o Ul a r- Ul Z III cc E UJ i- < Ul > <_i i- < co o Q CO UI II 5 111 n z _i H o DC CO O z LL o <J Os Vt r- tN o o oo VI on on CN oo oo oo so CN Vt CO O Os CO o vc oo o CN Tt o Tt 00 00 Vi Vi 1 Os 00 vO Tt o l> Vi vO ov NO CO vO Vi 00 oo o © Tt SO oo fN Tt VO o 3 = c g S S S £ I .2 12o»OS dru 3 o 5 « I on vo co o lei- ilSS" 00 vD itO -Tr Ov oo co cn r— r— &§ c 1= fci F o i= O o o E B 854 604 313 737 215 068 513 098 688 131 023 654 533 3 C-- CO 00 Tt CO ONTtOOtNOvcNOMO^^- Tf^t NiNO\'TirlO»,tOOr-- oo av - CNOONt^Ttr-TtOcoOvoooON vO VO r- \o CO Ov Vi t^-r-o—'OOMN>nvor-«OM {nin«coi>»o^fOON'ti/) (N CN WO — — rO -- CN W Ov CO o On Tt. CO Tt tN — <iO rv) _ CN Tf o oo CN CO CN O O l> VI CO Tt OO CO OO ■*r CO WO O C7v no Ov Tt Tt Ov r^ Ov oo vn CN Ov n r- co >iO CN CN VI CN l'l Cl NO !li- ^ OOiflOi © © r— >n — o — o I I I vO "—' CN TT 00 CO O CO ON oo r- VD VI 00 O OO OO CO Vi Ov IE I r- oo oo o ON CN Tt vO CN CN VI CN Tt ON CO ON ON ON N© Ov OO OO Ov Ov 00 OO ON Vt Tt oo VI in vO OO 00 Ov CN Tt OO © <N Q © CO On Tt On CO o ON ON OO CO oo co ON Tt Ov Tt Tt Tt vO oo Vt VI Vi O Vi «n S Vi vO r- i>- ON CN Ov Vt © CO oo On vO vo' so Vi <N 5" E E ° 1 1 1 S! O S B u ^ . 00 3 O : — O, <-> Q ™ '5 ■= ■ llllll PUBLIC ACCOUNTS 1980/81 C 9 CONSOLIDATED STATEMENT OF CHANGES IN CASH AND MARKETABLE SECURITIES FOR THE FISCAL YEAR ENDED MARCH 31,1981 Balance—Beginning of Year S $ Bfash and short-term deposits 1,097,648,543 Rtlarketable securities 31,832,499 1,129,481,042 Operating Transactions Revenue 5,982,026,823 Expenditure 6,333,762,372 (351,735,549) ■Change in net equity in commercial and transportation companies 128,932,783 Consolidated Net Revenue (Expenditure) (222,802,766) Lessv non-cash items included in net revenue (see below) 3,339,416 B Used for operations (219,463,350) Financing Transactions Receipts: Debt issues of consolidated entities 96,425,000 B Repayment of loans and advances 53,706,536 B Repayment of investments 5,799,759 Mortgage principal repayments 46,653,939 1 Property sales—net 4,465,244 207,050,478 Disbursements: B Loans and advances 17,931,319 ■ Debt retirement 29,365,821 Mortgages issued 16,441,028 Advances re: Housing Initiative Program Agreement .-.-,...„.„ 186.404,475 250,142,643 Used for financing transactions (43,092,165) Decrease in Cash, Short-term Deposits and Marketable Securities ..; (262,555,515) Balance—End of Year Cash and short-term deposits 630,241,869 Marketable securities 236,683,658 866,925,527 Non-cash Items Included In Consolidated Net Revenue: Change in accounts receivable 63,464,950 Change in inventories (1,990,666) Change in accounts payable 70,797,915 I Change in net equity in non-consolidated entities (commercial and transportation | companies) (128,932,783) 3,339,416 The accompanying notes are an integral part of these financial statements. C 10 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981 1. Significant Accounting Policies Reporting Entity These financial statements include the accounts of the following entities which have been consolidate / for reporting purposes: (a) the General Fund, which comprises all transactions of the Govemnment not otherwise earmark™ by legislative action, including the accounts of the British Columbia Liquor Distribution Branc the Queen's Printer and the Purchasing Commission; (b) the Special Purpose Funds, which comprise all amounts set aside from the General Fund by spec™ disposition of the Legislature for specific purposes; (c) Crown Service corporations comprised of British Columbia Buildings Corporation and Briti ; Columbia Systems Corporation which are considered to be extensions of existing Governmal programs; and (d) certain Provincial corporations and agencies which are considered to support existing Governme r programs: British Columbia Health Care Research Foundation British Columbia Heritage Trust British Columbia Housing Management Commission British Columbia Petroleum Corporation British Columbia Place Ltd. British Columbia Research Council Creston Valley Wildlife Management Authority Trust Fund Discovery Foundation Health Facilities Association of British Columbia Knowledge Network of the West Communications Authority Legal Services Society Medical Services Commission of British Columbia Provincial Capital Commission Provincial Rental Housing Corporation Science Council of British Columbia Transpo 86 Corporation Universities Council University of British Columbia Health Sciences Centre The following Crown corporations which have been identified as transportation and commerc i enterprises, and which are intended to be run on commercial lines, are recorded in these financial statemetl on an equity basis: British Columbia Cellulose Company British Columbia Development Corporation British Columbia Ferry Corporation British Columbia Harbours Board British Columbia Hydro and Power Authority British Columbia Railway Company British Columbia Steamship Company (1975) Ltd. Housing Corporation of British Columbia Insurance Corporation of British Columbia—excluding the Insurance (Motor Vehicle) il Fund Metro Transit Operating Company Ocean Falls Corporation Pacific Coach Lines Limited Surrey Farm Products Investments Ltd. T.S. Holdings Limited Urban Transit Authority The following entities are neither consolidated nor recorded on an equity basis because they are legatt distinct from Government and they are controlled by separately elected authorities who are required to rep Si separately on their stewardship: British Columbia Assessment Authority British Columbia Institute of Technology Pacific Vocational Institute PUBLIC ACCOUNTS 1980/81 C 11 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued ■Significant Accounting Policies—Continued Simon Fraser University University of British Columbia University of Victoria I The following financing authorities are neither consolidated nor recorded on an equity basis because they are designed to finance institutions which are managed by separately elected authorities and the entities ihat they fund substantially derive revenues from local tax bases to repay their debt: British Columbia Educational Institutions Capital Financing Authority British Columbia Regional Hospital Districts Financing Authority British Columbia School Districts Capital Financing Authority I The Workers' Compensation Board of British Columbia has neither been consolidated nor recorded on an equity basis because it carries on a quasi-insurance activity funded by contributions from employers and it Bniot intended to be run on commercial lines. Similarly, the activities of the Insurance (Motor Vehicle) Act Bind have neither been consolidated nor recorded on an equity basis because it operates as a self-sustaining entity. Separate financial statements for the entities noted above are published in Section F of the Public Accounts. Principles of Consolidation ■ The accounts of the Crown Service and Provincial corporations have been consolidated, in accordance with stated Government policies, with the General Fund and Special Purpose Funds after adjusting those accounts to a basis consistent with the accounting policies described below. B The transportation and commercial enterprises which maintain their accounts in accordance with accounting principles applicable to commercial entities, are included on an equity basis without adjusting them to a basis consistent with the accounting policies described below. No adjustments have been made, on consolidation, to those consolidated entities whose year-ends are not coterminous with those of the Government, since the effect of adjustment would not be significant to the consolidated operating results. B Inter-company accounts and inter-fund revenue and expenditure transactions have been eliminated from all accounting entities upon consolidation. ■sis of Accounting f 1. The accrual basis of accounting has been used which, for these consolidated financial statements, is ffifecifically expressed as follows: B Revenue: Taxes on income are recorded on a cash basis because of the impracticality and uncertainty involved in their estimation. With this exception, all other revenue to which the Government is entitled is recorded in these accounts and, at year-end, where the Government has a legal claim upon outside parties, all amounts are recorded provided the amount has been billed. ^m Expenditure: All expenditure including the cost of fixed assets, has been recorded for all goods received and B services rendered during the year and, at year-end, where the Government has recorded its obligation to B outside parties the amounts are recorded provided an invoice has been received or the expenditure can be reasonably estimated. In the Consolidated Revenue Rind, accumulated employee sick leave, vacation Band other entitlements are recorded as expenditure in the accounts when they are paid. MAssets: All assets are recorded to the extent that they represent claims of the Government upon outside ■parties or items held for resale to outside parties as a result of events and transactions prior to the year- I end. Consistent with the reporting of fixed assets as expenditure, they are recorded at a nominal value of HI. Rental payments for leases which transfer the benefits and risks incident to ownership of certain Bpsets are reported as expenditure at the dates of inception of the leases. C 12 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 1. Significant Accounting Policies—Continued Liabilities: All liabilities are recorded to the extent they represent claims payable by the Government to outsi parties as a result of events and transactions prior to the year-end. 2. Trust Funds under Administration are maintained on the cash basis whereby revenues are taken ii the accounts in the fiscal period in which they are received and expenditures are charged when the acfj payments are made. This basis of accounting has no effect on the consolidated operating results of! Government. Foreign Currency Translation Assets and liabilities denominated in foreign currency have been translated to Canadian dollars afj exchange rate prevailing at the year-end. Adjustments arising as a result of foreign currency translation charged or credited to expenditure at the time the adjustments are made. Cash and Short-term Deposits Cash balances are shown after deducting outstanding cheques issued prior to the year-end; those issn subsequent to the year-end relating to the previous year are included with accounts payable. Marketable Securities Investments in marketable securities represent temporary investments and they are recorded at the la of cost or market value. Accounts Receivable Accounts receivable represent only valid accounts receivable from outside parties. Provision is tnj where collectiblity is considered doubtful. Due From Crown Corporations and Agencies Amounts due from Crown corporations and agencies represent short-term advances to non-consolitB entities which will be realized in the following year. No provision for doubtful collection has been conside 1 necessary with respect to these accounts. Inventories Inventories comprise items held for resale and are valued at cost; inventories of supplies are charger. > the respective programs when the cost is incurred. Mortgages Receivable Mortgages receivable comprise mortgages secured by real estate and repayable over periods ranging! to twenty-five years; provision is made where collectibility is considered doubtful. Investments in Crown Corporations Investments in Crown corporations wherein the Government exercises significant influence and wh| are considered to be commercial activities are recorded on an equity basis of accounting. Under this metll the Province increases the carrying value of its investment (including long-term advances) by any unremDl earnings and reduces it by any losses in the investee entities. Since the Government ensures the ongcfl activities of the enterprise, full account is taken of losses in the investee companies, over and above| original investment. Property Under Development Property under development is comprised of all property which will eventually be sold to ouljfl parties; such property is recorded at original cost together with related development costs incurred siel acquisition less a provision for future losses. Other Investments Other investments include loans, investments and advances which are considered to be recoveral they are recorded at the lower of cost or net realizable value. II PUBLIC ACCOUNTS 1980/81 C 13 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31, 1981—Continued 2. Marketable Securities -B.B.C. Mortgage Ltd ..... '..'. .... Canadian Dominion Leasing Corporation Limited notes Canada Treasury bills Export Development Corporation fijjrsl Canadian Investment Limited Globe Realty Limited ™, JJovemment of Canada bonds Province of Newfoundland Treasury bills Province of Quebec Treasury bills Province of Saskatchewan notes Province of Saskatchewan Treasury bills Quebec Hydro notes yjoylease Limited ■Roymor Limited xfcotia Leasing Limited Scotia Mortgage Corporation Tordom Corporation Marketable Securities of Consolidated Crown corporations: British Columbia Research Council........ Lower of Lower of Cost or Cost or Market Market Market Value Cost Value Value $ $ $ $ 1,923,644 2,000,000 1,923,644 14.494,622 15,093,853 14,494,622 2,442,450 130,673,547 131,162,142 130,673,547 9,090,600 — — — 49,364 30,247,985 30,990,456 30,247,985 11,432,013 11,430,564 11,430,564 — 3,574,000 3,544,400 3,544,400 4,890,457 4,885,550 4,885,550 6,769,749 6,759,870 6,759.870 — 9,884,113 9,880,900 9,880,900 — 4,875,148 4,870,700 4,870,700 — — — — 20,000,000 4,156,153 4,153,446 4,153,446 — 2,960,954 3,000,000 2,960,954 — 865,015 900,000 865,015 984,772 984,690 984,690 — 8,777,559 8,765,104 8,765,104 — 255,354 242,667 242,667 250,085 236,765,085 238,664,342 236,683,658 31,832,499 C 14 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 3. Accounts Receivable 1981 1930 Government of Canada $ $ Shared-cost programs 80,249,081 69,544,: French language program 129,625 733;( British Columbia municipalities—re: shared-cost programs 3,499,488 1,806,' Taxes receivable 142,484,373 99,954jj Timber royalty and stumpage and grazing fees 12,350,377 112,35;™ School districts, library districts, improvement districts, water districts, co-operative associations, local areas and other 41,725,801 36,066,1 Ministerial advances and sundry agencies 4,151,442 4,918,5 Trade accounts and other receivables of the: Crown Land Fund 24,332,605 17,274;] British Columbia Liquor Distribution Branch 702,657 1,114,( Queen's Printer 252,350 318,! Accrued interest receivable 28,029,483 24,464,1 Land sales—principal 1,110,672 — Water and power licence fees 2,240,907 7,255a Court fees 5,181,431 Sundry fees 5,067,120 — Miscellaneous accounts receivable......... 5,344,686 1.418,' Accounts receivable of consolidated Crown corporations: British Columbia Buildings Corporation 4,658,000 4,841,j British Columbia Health Care Research Foundation British Columbia Heritage Trust British Columbia Housing Management Commission British Columbia Petroleum Corporation 22,483,565 British Columbia Place Ltd British Columbia Research Council Creston Valley Wildlife Management Authority Trust Fund Discovery Foundation Health Facilities Association of British Columbia Knowledge Network of the West Communications Authority Legal Services Society Medical Services Commission of British Columbia Science Council of British Columbia Universities Council University of British Columbia Health Sciences Centre 4,284 4. Due From Crown Corporations and Agencies 198! l980 Crown corporations— $ $ British Columbia Assessment Authority 2,280,671 —1 British Columbia Development Corporation 14,403 9, British Columbia Ferry Corporation 2,490,852 2,01 H British Columbia Hydro and Power Authority 27,585,498 18,313 British Columbia Railway Company 38,078,168 40,2581 British Columbia Steamship Company (1975) Ltd 26,005 a Insurance Corporation of British Columbia (2,248,666) -J Metro Transit Operating Company 627,903 ~a| Urban Transit Authority 20,813 71,4 Workers' Compensation Board of British Columbia 1,789,337 439,3 Other agencies 8,397,735 5,487, n 79,062,719 66,594,|1 113,742 23 27,721 17, 9,844,956 11,219, 22,483,565 78,523, 68,000 —J 1,495,572 1,239, 2,745 2, 152,406 110, 2,892,712 2,716, 23,039 —-1 111,294 74, 1,534,395 1,588, 54,147 12, 6,450 4, 4,284,886 2.938, 404,605,728 480,539,1 PUBLIC ACCOUNTS 1980/81 C 15 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued I Inventories 1981 1980 $ $ British Columbia Liquor Distribution Branch 28,741,009 26,244,301 Ministry of Environment 467,000 348,000 Ministry of Education 5,725,129 6,477,200 Ministry of Health ,.... 2,896,116 2,769,087 37,829,254 35,838,588 6. Mortgages Receivable 1981 1980 $ $ Crown Land Fund—first mortgages, fully secured, with terms of up to 25 years and interest ■ rates varying from 4 per cent to 19 per cent 21,646,519 20,140,492 Provincial Home Acquisition Fund—first and second mortgages pursuant to the Provincial ■ Home Acquisition Act and the Home Conversion and Leasehold Loan Act, fully ■ secured, with terms of up to 5 years and interest rates varying from 8 per cent to ■ 15 Vt per cent^«„^4>i..„«,.^.„, .^. 161,283,163 192,763,872 Mortgages receivable in the following Crown corporations: British Columbia Petroleum Corporation 137,548 Health Facilities Association of British Columbia 4,878,050 187,945,280 7. Investments in Crown Corporations is>8i -at equity Shares and 253,827 5,000,000 218,158 191 1980 Unremitted Advances Equity $ $ British Columbia Cellulose Company 2 9,108,031 British Columbia Development Corporation 51,503,480 5,040,351 British Columbia Ferry Corporation 5,849,700 39,179,357 British Columbia Harbours Board 18,838,693 13,774,892 .British Columbia Hydro and Power Authority — 392,640,000 .ffiitish Columbia Railway Company 1 (89,032,000) British Columbia Steamship Company (1975) Ltd 5 (6,393,849) Housing Corporation of British Columbia 1 5,787,000 Insurance Corporation of British Columbia — 11,193,000 Ocean Falls Corporation — (33,125,479) ftcific Coach Lines Limited 2 3,719,651 Surrey Farm Products Investments Ltd 1 (532,621) I T. S. Holdings Limited — — Urban Transit Authority — 1,385,385 Total $ S 9,108,033 9,107,033 56,543,831 74,625,323 45,029,057 28,331,901 32,613,585 28,610,054 392,640,000 279,601,000 (89.031,999) (101,673,999) (6,393,844) (1,674,313) 5,787,001 18,084,760 11,193,000 9,328,000 (33,125,479) (20,492,639) 3,719,653 3,157,882 (532,620) (522,693) — 6,919 1,385,385 2,209,553 76,191,885 352,743,718 428,935,603 328,698,781 For details of the computation of these figures see pages C 25 and C 26. C 16 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 7. Investments in Crown Corporations—at equity—Continued (a) British Columbia Railway Company The Province holds the entire issued share capital of the British Columbia Railway CompanyS pursuant to the British Columbia Railway Finance Act (formerly the British Columbia Railway Construct Loan Act), guarantees the payment of the principal and interest on all monies borrowed by the Railway. 1 historic cost of the shares was $ 185,572,900 and, at March 31,1981 the amount of the debt guaranteed bj[ Province (net of sinking funds) was $713,226,540. During the year ended March 31,1980, in view of the cumulative deficit of the Railway, the Proviffl investment was written down to one dollar. In calculating the unremitted equity, full adjustment has bi made to reflect this write down. During the year the British Columbia Railway Finance Act was amended to allow the GovernmS provide $70 million to be applied against the debt service charges of the Railway for the Company's W year ending January 2,1981. The Government has provided $70 million from the General Fund to be apa against debt service charges of the Railway during the Company's fiscal year ending January 1, 1982J intends to provide for the debt service charges on an ongoing basis. The Railway's debt service charges for each of the next five fiscal years ending March 31,1982 this March 31, 1986 are estimated to be $109.9, $79, $77.6, $77.6 and $77.6 million respectively. (b) Ocean Falls Corporation The Province, through Ocean Falls Corporation, is the owner of the newsprint mill and townS Ocean Falls, which were acquired in 1973 for a payment of $789,952. In subsequent years, the PrrS made additional advances to the Corporation which, together with accrued interest, approximated million at March 31, 1980. Because of continuing losses incurred by the Corporation, both the investr and advance were fully provided for in the 1979/80 Public Accounts and written off by Order in Council ii 1980/81 fiscal year. In calculating the unremitted equity, full adjustment has been made to reflect this v down. After the debt to the Province had been forgiven, the Corporation had outstanding obligation approximately $36 million at March 31, 1981. No provision has been made in these consolidated financial statements for the existing liabil^l Ocean Falls. However, in order to prevent the accumulation of interest on the Corporation's loans, arras ments have been made with a financial institution in the 1981/82 fiscal year, under which the Govemin maintains a deposit account equal to the Corporation's loan. No interest is to be earned on this deposit. In i no interest is to be charged on the Ocean Falls loans. This arrangement will be maintained until a i evaluation of the Corporation's business is made. There are outstanding claims being pursued in the courts against the Corporation for alleged faiiuu meet contractual obligations which resulted from the decision to cease operations in June, 1980.» Corporation disputes any liability under these claims and no provision has been made by the Corporatiil estimating its liabilities and no provision has been made in these consolidated financial statements, il (c) Housing Corporation of British Columbia The operations of the Corporation are in the process of voluntary liquidation and the investmeH March 31, 1980 has been recovered. Pending dissolution the investment has been written down till! nominal value of $1. (d) T.S. Holdings Ltd. Effective March 1, 1981 the Company distributed its remaining assets to the Province (asJI shareholder) in satisfaction of its share capital and retained earnings and was struck from the Regis}! Companies on that date. (e) Urban Transit Authority An operating advance of $1,949,681 outstanding at March 31, 1980 was repaid to the Provincelfl 1980/81 fiscal year. 8. Property Under Development 1981 i< $ Crown Land Fund—real estate 69,634,858 74,1(1 PUBLIC ACCOUNTS 1980/81 C 17 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 9. Other Investments 1981 1980 Loans under the: * S Ministry of Industry and Small Business Development Act 19,531,895 3,399,500 MFarm Product Industry Act 2,225,613 10.565,245 Agricultural Land Development Act 16,990,418 15,191,495 British Columbia Resources Investment Corporation 25,020,361 47,025,219 Advances issued to British Columbia Central Credit Union under Housing Initiative ■ Program Agreement 186,967,005 562,530 British Columbia Regional Hospital District Financing Authority bonds 22,000,000 22,000,000 British Columbia School Districts Capital Financing Authority bonds 59,071,502 59,071,501 Other 294,496 760,340 332,101,290 158,575,830 10. Fixed Assets Fixed assets are carried at a nominal value of $ 1 having been recorded as expenditures when purchased. The values listed below are recorded in the accounts of the various consolidated entities, including those recorded on a memorandum basis in the Consolidated Revenue Fund: Gross S Consolidated Revenue Fund 3,042,971,062 British Columbia Buildings Corporation 479,349,000 I British Columbia Heritage Trust 279,402 I British Columbia Housing Management Commission 678,958 I British Columbia Petroleum Corporation 440,952 I British Columbia Place Ltd 68,771,760 I British Columbia Research Council .1. 3,483,582 p British Columbia Systems Corporation 21,543,000 Discovery Foundation 5,899,192 p Knowledge Network of the West Communications ■ Authority 292,751 (Provincial Rental Housing Corporation 80,102,858 3,703,812,517 Accumulated Depreciation Net Net $ $ $ 154,285,792 2,888,685,270 2,601,850,257 55.270,000 424,079,000 416,926,000 — 279,402 176,643 206,908 472,050 332,643 116,334 324,618 339,801 22,760 68,749,000 — 2,126,967 1,356,615 1,316,059 9.952,000 11,591,000 7,064,000 10,937 5,888,255 944,718 41,891 250,860 _ — 80,102,858 3,481,778,928 85,367,735 222,033,589 3,114,317,856 For an analysis of those fixed assets recorded on a memorandum basis in the Consolidated Revenue Rind, see note 12 :o the combined financial statements on page B 18. Depreciation on the principal Consolidated Revenue Rind assets is calculated for memorandum purposes on a straight I inebasis over 40 years; all other consolidated entity assets are depreciated in the individual entities over varying periods >ip to 40 years. C 18 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 11. Accounts payable and accrued liabilities 1981 1980 j $ $ Consolidated Revenue Fund 250,234,225 181,058,83' Accounts payable of consolidated Crown corporations: British Columbia Buildings Corporation 24,374,140 29,527,001 British Columbia Health Care Research Foundation 61,503 102,8J British Columbia Heritage Trust 22,693 12,53 British Columbia Housing Management Commission 2,470,001 2,327,SJ British Columbia Petroleum Corporation 67,438,136 55,866,^ British Columbia Place Limited 2,899,000 British Columbia Research Council 921,920 585.f| British Columbia Systems Corporation 12,702,926 5,996,00 Creston Valley Wildlife Management Authority Trust Fund 36,594 34,5 Discovery Foundation 844,328 129.65 Health Facilities Association of British Columbia 6,331,424 3,857,83 Knowledge Network of the West Communications Authority '. 287,882 Legal Services Society 505,623 240,|a Medical Services Commission of British Columbia 79,583,706 68,951,® Provincial Rental Housing Corporation 4,166,709 40,078,01 Science Council of British Columbia 13,760 6,08 University of British Columbia Health Sciences Centre 9,533,490 2,861,2) Universities Council 22,338 16,35 462,450,398 391,652,11 12. Unmatured Debt Sinking Debt Held by 1981 Funds Consolidated 1981 1980 Gross Debt Net Entities Net Debt Net Debt Debt issued by: $ $ $ $ $ (a) Consolidated Revenue Fund 209,247,790 — — 209,247,790 235,347ffi (b) Crown Corporations and Agencies: British Columbia Buildings Corporation. 321,733,000 5,757,000 166,347,000 149,629,000 83,080,0? British Columbia Place Ltd 60,150,000 — 42,725,000 17,425,000 — | Health Facilities Association of British Columbia 36,500,000 1,952,057 34,547,943 25,355,9 Provincial Rental Housing Corporation... 75,943,652 — 28,165.525 47,778,127 47,785,50 494,326,652 7,709,057 237,237,525 249,380,070 156,220,1 703,574,442 7,709,057 237,237,525 458,627,860 391,568,68 Details of the various terms of repayment are available in the financial statements of each of the consolidated entitle u 13. Taxpayers' Equity 1981 198O Unremitted Government Earnings of and Commercial and Government Transportation Enterprises Companies Total Total $ $ $ $ 1 Taxpayers'equity—beginning of year 1,484,953,833 223.810,935 1,708,764,768 1,255,220,§|| Consolidated operating results for the year (351,735,549) 128,932,783 (222,802,766) 453,543,8. Taxpayers'equity—end of year 1,133,218,284 352,743,718 1,485,962,002 1,708,764 J J Certain amounts included in taxpayers' equity in Government and Government Enterprises have been earmarkerffl 1 government programs and have been set aside in special purpose and other funds. PUBLIC ACCOUNTS 1980/81 C 19 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 14. Trust Funds Under Administration I These comprise monies held in trust for third parties which are administered by the Government but over which the Legislature has no power of appropriation and include trust deposits, sinking funds, certain assurance funds and superannuation funds. 1981 1980 Trust Deposits * Courts 41,147,448 35,228,635 Intestate estates ,}._. 27,172,001 21,786,756 '.' Long-term Disability Fund—Public Service 16,246,722 10,335,222 I Long-term Disability Fund—Crown corporations 3,443,582 2,283,435 Official Committee 47,212,557 32,855,355 Official Guardian 9.922.416 8,087,984 Other 29,794.871 366,559,474 174,939,597 477,136,861 Sinking Funds ■British Columbia Buildings Corporation 5,735,100 3,317,512 British Columbia Ferry Corporation 17,629,635 20,698,377 British Columbia Hydro and Power Authority 467.390,192 411,141,419 British Columbia Railway Company .„.„ 139.229,543 118,431,893 British Columbia Regional Hospital Districts Financing Authority 90.910,745 70,087,999 British Columbia School Districts Capital Financing Authority 295.779,843 240,938,748 Greater Vancouver Sewerage and Drainage District 19,660,831 22,451,440 ■Other 9.445,599 7,573,489 1,045.781.488 894,640,877 I Superannuation and Pension Funds I Public Service Superannuation Fund 982,343,070 823,384,647 Members of the Legislative Assembly Superannuation Fund 2,252,338 1,811,372 Municipal Superannuation Fund 987,225,852 833,613,321 Teachers' Pension Fund 740,455,223 613,069,104 iBbollege Pension Fund 50,843,221 37,928,219 I British Columbia Railway Company Pension Fund 54,207,200 42,994,894 I British Columbia Hydro and Power Authority Pension Fund 263.891,507 224,318,343 I British Columbia Power Commission Superannuation Fund 24.416,744 23,239,083 f Workers' Compensation Board of British Columbia Superannuation Fund.... 28,526,111 23,980,369 3,134,161,266 2,624,339,352 Miscellaneous1 816,430.917 678,667,219 5,171,313,268 4,674,784,309 ' See Section G of the Public Accounts for a list of these accounts. C 20 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 14. Trust Funds Under Administration—Continued (a) Trust Deposits Trust Deposits are the funds which are administered by the Government under statutes such as thj Patients Property, Estate Administration and Infants Acts. Patients* accounts for some Government institutions as well as surplus working capital funds for several Crown corporations are also administered in thn group. (b) Sinking Funds Sinking Rinds are the accumulation of installment payments and interest earned for the purpose of deH retirement at some future date. The amount and number of installments as well as the type of securities^ which installments may be invested, may be specified in the debt issue. (c) Superannuation and Pension Funds The Government manages the administration of and is responsible for employee contributions to ccrtaii superannuation and pension plans in accordance with the following Acts and Regulations: Pension (Public Service) Act Pension (Municipal) Act Pension (Teachers') Act Pension (College) Act Legislative Assembly Allowance and Pension Act British Columbia Hydro and Power Authority Pension Fund Regulations British Columbia Power Commission Superannuation Fund Regulations British Columbia Railway Company Pension Fund Rules and Regulations Workers' Compensation Board Superannuation Fund Plan The Government is responsible for the employer contributions, and has statutory responsibilities wit! respect to unfunded liabilities under the Pension (Public Service) Act, the Pension (Teachers') Act and tfif Legislative Assembly Allowance and Pension Act. The Government has no statutory responsibilities wij respect to unfunded liabilities under the other Acts and Regulations noted above. Summarized Actuarial Balance Sheets of the Superannuation and Pension Funds are set out on ffl following page. (d) Miscellaneous Trust Funds Miscellaneous Trust Funds include those accounts which have been established by statutes to protect® citizens of British Columbia. Included are such organizations as the Workers' Compensation Board of Brits Columbia, Crop Insurance, Land Registry Assurance and Travel Agents Assurance Funds. 1 PUBLIC ACCOUNTS 1980/81 C 21 "O 0> 3 OT c H -is ^ n w<3 £ 1 UJ 1 1— 5 OT^ _l i- <™ o?: zo <r£ ^5 .Z* s§ <z Q Ul JtX o< w uj z>- O-i o< "D °<2 3 tn"- C 111 Ul o HI Oh zrr o o Ii. 0} c E ■o < 0) •o c 3 0) ■D C 3 LL CO 3 £ ffl.o«°iJ! © o o o o o O 3;* p-> o oo o o o © CN , •? t w o o o o r- — o o o o o o r- r- vt cn (N DO — r» 00 OO CN CN a Sal?3 o o o o § "* «n £ Tt cn ~ \o r— -* rZ CN — — CN* CN 5* « u 5 o o ""- 3s O Q o °, R. o °1 ^ in \q CN "n* E Vi CS o m Tf 4> £ — _ CN <* •£ 'I' c .O to 0) = -J 8t2£ < C 22 PROVINCE OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31,1981—Continued 15. Contingent Liabilities—Guaranteed Debt Sinking Debt held by 1981 Funds Consolidated 1981 1980 Gross Debt Net Entities Net Debt Net Debt '"& $ !t .p ji j. Municipalities and other local governments 66,225,354 20,768,805 45,456,549 58,194,4a Financing authorities 1,824,806,411 398,580,296 81,989,980 1,344,236,135 1,208,281,01 Outside resource enterprises 12,673.266 12,673,266 11,057,42) Transportation companies 912,710,135 156.917.249 57,848,772 697,944,114 719,600.82 Commercial enterprises 6.474,408.808 476,745,811 33,874,001 5,963,788,996 5,715,357,43 Total Guaranteed Debt 9,290,823,974 1,053,012,161 173,712,753 8,064,099,060 7.712.491.2J The Government has guaranteed debt securities issued by local governments, Crown corporations am agencies, and the obligations of other enterprises under certain Government programs. This debt is generaffl self-sustaining, although that issued by school and regional hospital districts and educational institutions i serviced in part by contributions from the Government through existing grant formulas. In 1980/81 thea contributions were approximately $112.4 million or 60 per cent of the total debt service cost payable. As a result of over all Government financing policies $3.9 billion of the guaranteed debt is held i investment accounts included in these financial statements and in other Provincial public sector superanmg tion and pension funds. Canada Pension Plan funds made available to the Government ($2.7 billion) are all invested in these securities but are subject to redemption on six months' notice by the Federal Minister c Finance. Subsequent to the year end there have been additional net debt issues guaranteed by the ProvinS totalling $994 million. 16. Contingent Liabilities and Commitments There are various contingent liabilities outstanding in the form of litigation, indirect guarantees ani outstanding claims. Because such amounts are uncertain, no liability has been recorded in these consolidatei financial statements. In addition, at the end of each year there are a number of general commitments outstanding for ongoin programs and operations. For reporting purposes in these financial statements, future expenditures of fully consolidated entitie are recorded as a charge in the year in which the work or service is performed. These include a liability fo credits frozen under the Government's former sick leave plan which is estimated at a maximum of $97 millio and commitments for capital construction projects totalling approximately $180 million. Minimum pS ments under operating leases total approximately $100 million over the next five years. Approved capital commitments for those entities reported on the equity basis total approximaffl $ 1,500 million and minimum payments under operating leases total approximately $76 million over the nS five years. 17. Workers' Compensation Board of British Columbia—Unfunded Liability The Workers' Compensation Board of British Columbia, established under the Workers Compensatm Act, delivers compensation and preventive medical services, sets and controls working condition! throughout the Province and provides education and rehabilitation services to injured employees. The Roan | funds its operations from assessments on businesses throughout the Province. The Board is required in each year to provide capitalized reserves under the Accident and Silicosi j Funds sufficient to meet future payments of compensation accruing in future years in respect of all injurs! occurring during the year. Provisions have proven to be insufficient and at December 31, 1980 cumulatiaH actuarial liabilities exceeded the funded balances by approximately $380 million. The balance of th unfunded liability has increased to the point that it now exceeds one year's total class income. At this time, m Board considers that the deficiencies will be recovered from future assessments by 1986. PUBLIC ACCOUNTS 1980/81 C 23 18. Subsequent Events (a) Amendment to the Resource Investment Corporation Act During the 1981 spring and summer session of the Legislature the Attorney General amended the Uesource Investment Corporation Act to enable the Terry Fox Medical Research Foundation to hold more than 1% of the issued and outstanding voting shares in the British Columbia Resources Investment I Corporation. The amendment requires that the voting rights attached to the shares held in excess of 1 % may not be exercised and that any shares which may be transferred by the Government to the Foundation, may not be sold or transferred although they may be mortgaged, charged or pledged. (b) Provincial Debt Repayment Act Under the Provincial Debt Repayment Act the Legislature authorized the expenditure of $26.1 million in Hie 1981/82 fiscal year to reduce the Provincial unmatured debt of $209,247,790. l[c) British Columbia Railway Company—Tumbler Ridge Branch Line The British Columbia Railway Company has begun construction on the Tumbler Ridge Branch Line for I the North East Coal Project to be completed in 1983 at a total estimated cost of $500 million. The Government has expressed its intention to make appropriate financial arrangements to ensure that the British Columbia Railway Company fully recovers the project's capital costs. PROVINCE OF BRITISH COLUMBIA o O) o O) mo in r- OT) o co <D CJ - m ic in t- ■»- r- ^ co co Eg o^ © to" co" co" i-^ V'NNOI wno<t wwo> co" CM CN CO CM CN CN Tf CD in CD CO IO i- CM O CT> CM h- CO CM cm «* co ** ^- to h» h- o> o> i« ■0>co , co co o m r«» co co in (J)N t- COt- in too ' toc»^o>cj — cmo> co't^" CO CO o> o (CO' CO r- in m CO CO in o in o eo o ; o £ cn in Lncni-coinTj-coOTCMiniococjjocoo) 0>ONN<DlAOOO)lflVMt0«l0(D O^ W N ^_ m Ob r-^ JO «_ Cfl W (O "* Ol N © T-"^CO"cO^NOOr<OCO"co"o>T^CMT-"c>r i-COOOOIi-(Mr'CnOCO(MNSU)N id co m eo n co Tth-inTMOio^'io B in coco" ngNtfTcM 1C100T u> Ol ^- CO o o CO CO o o co m 21- l- 1- Q. < U") SO O "3" M OO OS o o o o o o I I os r^ vt os — _ Vl CO r—, <n CN O 'fO m SO r- oo SO SO sO sO m r- rf O r— oo Bad s g ■ Ion. 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I 1-2 o 2 *o o 0^0 11 PJW ZD PUBLIC ACCOUNTS 1980/81 SECTION D DETAILS OF EXPENDITURE BY MINISTERIAL APPROPRIATIONS, STATUTORY APPROPRIATIONS, AND SPECIAL PURPOSE FUND TRANSACTIONS for the fiscal year ended March 31,1981 CONTENTS Ministerial Appropriations (Votes) Legislation D Auditor General D Ombudsman D Premier's Office D Min Min Min Min: Min: Min Min Mia Min Min Mia Mia Mia: Mia Mia Mia Mia Mia Mia stry of Agriculture and Food ,...., D stry of Attorney General D stry of Consumer and Corporate Affairs D stry of Education..., ..,.,...,, D stry of Energy, Mines and Petroleum Resources D stry of Environment mi D stry of Finance D stry of Forests D stry of Health D stry of Human Resources D stry of Industry and Small Business Development D stry of Intergovernmental Relations D stry of Labour D stry of Lands, Parks and Housing D stry of Municipal Affairs D stry of Provincial Secretary and Government Services D stry of Tourism D stry of Transportation and Highways D stry of Universities, Science and Communications „„ D Statutory Appropriations D Special Purpose Funds (Transactions) Fixed Capital (Perpetual) Funds y. D I Other Funds D | Miscellaneous Statutory Accouats D 3 7 11 13 15 25 43 51 59 69 79 93 105 119 127 133 137 147 155 161 177 181 195 203 213 215 222 PROVINCE OF BRITISH COLUMBIA A GUIDE TO DETAILS OF EXPENDITURE Vote expenditures are shown under the uniform classification according to the nature of the expenditure as outlin? hereunder. Salaries—established positions. Temporary assistance—temporary and seasonal staff. Allowances and expenses—Members and officers of the Legislative Assembly. Fees and allowances—Boards, Commissions, courts, etc. Travel expense: Includes expenses of public servants and members of Boards, Commissions, etc. Also includes lease ad operation of motor vehicles used for staff travel purposes and staff relocation and transfer expenses. Professional and special services: Fees and expenses for services rendered by professionals such as legal, engineering, educational, medic? dental, management consulting, etc., as well as various services provided by other businesses not includl in other classes. Also included are services provided by the B.C. Systems Corporation for the desigj development, implementation, and operation of manual and machine-assisted information systems Office expense: The supplies and expenses required for the operation of offices. Office furniture and equipment: Purchase of furniture and equipment, but not lease or rental- Advertising and publications: Includes all costs associated with advertising and publications, including services of outside agencies ai consultants. Materials and supplies: Provides for all those items not included in other categories (e.g., office expense) and includes parts ai consumable tools as well as fuels and utilities. Motor vehicles: Purchase of motor vehicles for use in transport of personnel. Rentals—outside suppliers: Includes the lease or rental of land, buildings, aircraft, and equipment not included in another classificatii (such as automobiles for staff travel). Rentals—intra-ministry: Charges for the use of equipment between various programs and activities within a ministry. Acquisition—land and buildings: Costs of acquiring these physical assets through purchase or contract, but not construction by a ministry's o\ forces. Acquisition—machinery and equipment (not included elsewhere): Includes purchase of aircraft, construction equipment, ships and boats, etc. Grants, contributions, and subsidies: These are payments, other than for goods and services, made for the purpose of furthering ministerial program Payments include those to individuals and nonprofit organizations, municipalities, Government agenc: and Crown corporations, and subsidies to industries. Other expenditure: Includes all expenditure not otherwise classified, such as interest on deposits, supplementary personnel ca (superannuation, etc.), transfers to special funds, loans and advances, etc. Recoveries—intra-ministry: Recoveries for the use of equipment between various programs and activities within a ministry. Recoveries: Cost recoveries in cash or by transfer billings to other votes, such as in the case of the Queen's Printer operata LEGISLATION d 3 LEGISLATION Summary of Expenditure by Appropriation Vote No. Description 1 Legislation Statutory—Constitution Act (R.S.B.C. 1979, chap. 62, sec. 64) 2 Crown Corporation Reporting Com mittee 428,000 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367. sec. 59)— Interest on overdue accounts Main Estimates Voted -Total Appropriations Other Authorizations Total Actual Expenditures Cash Basis $ 5,685,160 $ $ $ 22,756 5.707,916 5,707,916 6.113,160 22,762 6,135,922 6,126,956 I D 4 Votel PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS LEGISLATION Description This vote provides for the costs of the Legislative Assembly and its committees, including the support service; Appropriations 3,079,000 125,000 127,000 262,455 300,600 540,100 94,685 30,000 659,700 396,620 70,000 22,756 5,707,916 5,685,160 22,756 5,707,916 Expenditure by activity Members of the Legislative Assembly Select Standing Committees Inter-parliamentary Relations Speaker's Office Government Members' Caucus Official Opposition (NDP) Clerk of the House Legislative Procedure and Practice Inquiry Other session expenses Hansard operations Dining-room Statutory Constitution Act (R.S.B.C. 1979, chap. 62, sec. 64).. Total of vote Main Estimates Statutory—Constitution Act (R.S.I .C. 1979, chap. 62, sec. 64) Actual Expenditures 3,062,894 2,731 147,422 228,712 273,844 623,990 94,107 19,640 800,990 386,086 67,500 5,707,91 Expenditure by standard classification Salaries Temporary assistance Allowances and expenses—members and officers of the Legislative Assembly Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Acquisition—machinery and equipment Grants, contributions, and subsidies Other expenditure Less Transfers Vote 178—Employee Benefits 856,913 1,000,828 1,857,741 2,896,918 18,804 58,646 642,102 21,578 12,281 44,219 6,797 1,948 67,500 81,398 5,709,932 2,016 5,707,916 LEGISLATION D 5 ■tote 2 CROWN CORPORATION REPORTING COMMITTEE Description This vote provides for costs of the Committee on Crown Corporations appointed under the Standing Orders of the House, including the support services, in accordance with the Crown Corporation Reporting Act. Appropriations Actual Expenditures 428,000 Total of vote 419,034 Expenditure by standard classification Temporary assistance 295,853 Allowances and expenses—members and officers of the Legislative Assembly 14,041 Travel expense , 13,934 Professional and special services 17,746 Office expense 14,688 Office furniture and equipment 1,402 Materials and supplies 1,822 Rentals—outside suppliers 59,548 419,034 Appropriations Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Interest on overdue accounts Expenditure by standard classification Other expenditure Actual Expenditures AUDITOR GENERAL D 7 AUDITOR GENERAL Summary of Expenditure by Appropriation Vole No. Description 3 Auditor General K Building occupancy charges m Computer and consulting charges.. Main Estimates Voted $ 2,472,094 274,000 120,000 2,866,094 —Total Appropriations- Other Authorizations Total $ 2,472,094 274,000 120,000 2,866,094 Actual Expenditures Cash Basis 2,090.907 218,118 39,405 2,348,430 D 8 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 3 AUDITOR GENERAL Description The Auditor General Act provides for the independent examination of the financial accounts and records of i Government and an annual report, including the expression of opinion on its financial statements, as well as on certij other matters. Audits of certain public bodies as transferred by the Lieutenant Governor in Council are also required, and'yj Auditor General may be appointed the auditor or joint auditor of a Crown corporation, Crown agency or public body. "3 Lieutenant Governor in Council may request that special assignments be undertaken. Authority is given to extend the scope of the report to include assessment of the basis of preparation of the financ statements of the Government and the administration of programs by ministries, and to conduct such examination of Cro corporations, Crown agencies, or other public bodies as may be considered necessary or desireable. Appropriations Actual Expenditures 2,472,094 Total of vote 2,09p| Expenditure by standard classification Salaries 1,629,241 Temporary assistance 11,837 1,641,078 Travel expense 200,248 Professional and special services 244,700 Office expense 49,555 Office furniture and equipment 26,770 Advertising and publications 1,158 Materials and supplies 3,529 Grants, contributions, and subsidies 25,400 2,192,438 Less Transfers Vote 100—Salary Adjustments 19,500 Vote 178—Employee Benefits 82,031 101,531 2,090,907 Vote 4 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenaiSI buildings, and office accommodation occupied by the Auditor General. Appropriations Actual Expenditures 1 274,000 Total of vote 213~8~f Expenditure by standard classification Rentals—outside suppliers 218,118 AUDITOR GENERAL D g Vote 5 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and management consulting services. I Appropriations Actual Expenditures M 120,000 Total of vote 39 405 Expenditure by standard classification Data systems and processing 39,405 OMBUDSMAN D 11 OMBUDSMAN Summary of Expenditure by Appropriation Vote No. Description I 6 Ombudsman ■ Supplement—Special Warrant No. 22 7 Building occupancy charges ■ 8 Computer and consulting charges Main Estimates Voted -Total A Appropriations Other uthorizations Total Actual Expenditures Cash Basis $ 838,203 s $ s 150,000 30,000 160,000 998,203 150,000 30,000 960,559 148,346 31,088 1,018,203 160,000 1,178,203 1,139,993 D 12 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 6 OMBUDSMAN Description This vote provides for the costs of the Ombudsman. Appropriations 998,203 Total of vote 838,203 160,000 998,203 Main Estimates Special Warrant No. 22 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Less Transfers Vote 100—Salary Adjustments 111,410 Vote 178—Employee Benefits _ 41,215 Actual Expenditures 960, 776,475 85,317 861,792 66,923 65,633 60,295 29,629 17,508 11,404 1,113,184 152,625 960,559 Vote 7 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenanc & buildings, and office accommodation occupied by the Ombudsman. Appropriations 150,000 Actual Expenditures Total of vote.. 148,6 Expenditure by standard classification Rentals—outside suppliers 148,346 Vote 8 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managetfl consulting services. Appropriations 30,000 Actual Expenditures Total of vote. Expenditure by standard classification Data systems and processing 31,088 PREMIER'S OFFICE D 13 Vote No. PREMIER'S OFFICE Summary of Expenditure by Appropriation Description 9 Premier's office K Supplement—Special Warrant No. 17 Total Appropriations- Main Estimates Other Voted Authorizations $ $ 551,612 Actual Expenditures Cash Basis 602,723 551,612 60,000 611,612 602,723 D 14 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 9 PREMIER'S OFFICE Description This vote provides for the costs of the Premier's Office, including his salary and expenses and those of his immed staff. Appropriations Actual Expenditures 611,612 Total of vote 602J 551,612 Main Estimates 60,000 Special Warrant No. 17 611,612 Expenditure by standard classification Salaries 418,355 Temporary assistance 2,712 421,067 Travel expense 125,214 Professional and special services 4,369 Office expense 48,105 Office furniture and equipment 11,792 Materials and supplies 8,217 Rentals—outside suppliers 786 Other expenditure 463 620,013 Less Transfers Vote 178—Employee Benefits 17,290 602,723 AGRICULTURE AND FOOD D 15 MINISTRY OF AGRICULTURE AND FOOD Summary of Expenditure by Appropriation Vote No. Description p Minister's office 1 Deputy Minister's office 2 Finance and administration 3 Field operations 4 Economics and marketing services.... 5 Financial Assistance Program 6 Information services 7 Milk Board 8 Provincial Agricultural Land Com mission |9 Building occupancy charges EO Computer and consulting charges j Statutory— Agricultural Land Commission Act (R.S.B.C. 1979, chap. 9, sec. 32)—Agricultural land development Cattle Horn Act (R.S.B.C. 1979, chap. 44, sec. 7)—Livestock improvement RevenueAct(R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts.. Main Estimates Voted -Total Appropriations- Other Authorizations 129,448 1,155,166 1,137,221 9.863.929 1,200,310 52,793,224 233,196 239,987 1,170,317 3,078,000 408,400 415,268 32,114 884 Total $ 129,448 1,155,166 1,137,221 9,863,929 1,200,310 52,793,224 233,196 239,987 1,170,317 3,078.000 408,400 Actual Expenditures Cash Basis 131,743 1,108,582 1,139,632 9,708,537 1,174,766 52,121,597 228,391 240,002 1,128,518 3,079,216 399,974 415,268 884 71,409,19 448,266 71,857,464 70,909,224 D 16 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 10 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Agriculture and Food, including his salary and expenses and thS of his immediate staff. Appropriations Actual Expenditures 129,448 Total of vote 131,7 Expenditure by standard classification Salaries 130,650 Travel expense 19,132 Office expense 2,724 Materials and supplies 90 152,596 Less Transfers Vote 100—Salary Adjustments 18,837 Vote 178—Employee Benefits 2,016 20,853 131,743 Vote 11 DEPUTY MINISTER'S OFFICE Description The Deputy Minister's office provides executive direction for the Ministry. The office includes the Policy a1 Planning Branch and executive officers. The budget provides for grants to aid university agricultural research, demonsti tion, and testing projects, as well as grants and contributions to assist fairs, exhibitions, and agriculture societies, j Appropriations 195,693 Expenditure by activity Actual Expend 181,981 84,906 448,695 393,000 tures 1 1,108* 100,113 466,360 393,000 Policy and Planning Branch General and research grants and expenses 1,155,166 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services 246,813 60,548 307,361 26,666 27,836 5,055 12,090 175 796 746,222 Materials and supplies Rentals—outside suppliers Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments Vote 178—Employee Benefits 5,192 12,427 1,126,201 17,619 1,108,582 r AGRICULTURE AND FOOD d 17 Vote 12 FINANCE AND ADMINISTRATION Description B This vote provides for the accounting and personnel programs of the Ministry as well as administrative support and other services to the operational programs of the Ministry. Appropriations Actual Expenditures 1.137,221 Total of vote «^..^™ ™..„;...™ 1,139,632 Expenditure by standard classification Salaries 442,124 Temporary assistance - 54,732 496,856 Travel expense 28,018 Professional and special services ;*.£ 16,133 Office expense 219,772 Office furniture and equipment 74,211 Advertising and publications 140,314 Materials and supplies 50,416 Motor vehicles h 129,417 Rentals—outside suppliers 216 Less Transfers Vote 100—Salary Adjustments 6,210 Vote 178—Employee Benefits _ 9,511 1,155,353 15,721 1,139,632 D 18 PROVINCE OF BRITISH COLUMBIA Vote 13 FIELD OPERATIONS Description Assistant Deputy Minister—This program provides for the salary and expenses of the Assistant Deputy Minister his staff. Regional Extension Services—This program provides a diversity of services designed to assist agricultural produce to achieve optimum development and utilization of resources through improved farm production, marketing and busind management practices. It provides extension and education programs that facilitate transfer of research informatio advanced technology and modem methods from research institutions and other sources for practical applicatioriP producers, it teaches producers fundamentals of scientific agriculture, it provides general advisory services that enarj producers to take advantage of economic opportunities and to increase net farm income, and it encourages effective 0 and conservation of all resources. Specialist and regulatory services—The program provides specialist and regulatory services throughout the Provin related to animal health, meat, brand, dairy farm, and dairy plant inspection, plant disease control and insect control, s\ classifications and topsoil conservation, irrigation, drainage, farm buildings, waste management, farm machinery, faj labour, 4-H and farm vacations. Operating within this program are the veterinary, dairy and soils laboratories. Production services—The program provides assistance and technical services to agricultural producers and col modity groups through specific development projects and specialist advisory services, the activities are designed? facilitate improved management and production of livestock, poultry, apiary, field and horticultural crops. Special stu3 are undertaken to protect future production resources of agriculture. Grants are made to agricultural organizations reference to livestock, crop improvements and weed control. Appropriations Actual Expenditures Expenditure by activity 142,954 Assistant Deputy Minister 126,614 1,848,900 Regional extension services 1,776,681 4,802,507 Specialist and regulatory services 4,784,034 3,069,568 Production services 3,021,208 9,863,929 Total of vote 9,708,5| Expenditure by standard classification Salaries 7,326,003 Temporary assistance 498,359 7,824,362 Travel expense 923,458 Professional and special services 248,462 Office expense 96,341 Advertising and publications 16,974 Materials and supplies 464,670 Rentals—outside suppliers 15,356 Acquisition—machinery and equipment 290,550 Grants, contributions, and subsidies 377,051 Other expenditure 27,820 10,285,044 Less Transfers Vote 100—Salary Adjustments 338,985 Vote 178—Employee Benefits 188,850 Vote 185—Pre-retirement Leave 48,672 576,507 9,708,537 AGRICULTURE AND FOOD D 19 Rote 14 ECONOMICS AND MARKETING SERVICES Description I This program provides a number of services designed to develop and promote the use of British Columbia-grown food I and agricultural products. The Market Development Program is designed to identify new production opportunities and to assist industry in finding new markets for available products. The market information program disseminates current production and marketing information in order to improve industry decision making. The Food Promotion Program is aimed at increasing the awareness and consumption of British Columbia-grown foods. The Marketing Service also administers marketing legislation, grade regulations and tariff and trade matters. This Ervice also maintains the agricultural statistics function. [ Rinds for the operation of the Provincial Marketing Board are provided for in this vote. I Appropriations Actual Expenditures Expenditure by activity 62,276 Marketing Branch—Administration 103,448 431,321 Marketing Branch—British Columbia food promotion 383,409 90.600 Marketing Branch—Provincial Marketing Board 89,665 92,496 Marketing Branch—marketing research and analysis 77,569 16,016 Marketing Branch—marketing development 13,061 507,601 Economics Branch 507,614 200,310 Total of vote 1,174,766 Expenditure by standard classification Salaries ^ 726,073 Temporary assistance 8,128 734,201 Fees and allowances—boards, commissions, courts 19,750 Travel expense 129,441 Professional and special services 78,419 Office expense 14,686 Advertising and publications 231,621 Materials and supplies 8,571 Rentals—outside suppliers 3,165 Acquisition—machinery and equipment 679 1,220,533 Less Transfers Vote 100—Salary Adjustments . 26,978 Vote 178—Employee Benefits 18,789 D 20 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 15 FINANCIAL ASSISTANCE PROGRAM Description The program chiefly provides financial plans which ensure that the producer, aided by the processor of agricultui i products, is able to maintain and improve food production activity on lands dedicated and reserved under the Agricul^m Land Commission Act. Specific programs involve agricultural credit, agricultural and rural development, farm incor assurance, crop insurance, farm products finance, and agricultural rehabilitation and development. Loans under i Agricultural Land Development Act and transfers to the Farm Income Assurance Rind are provided for in this vra| Appropriations Actual Expenditures Expenditure by activity 155,687 Assistant Deputy Minister 155,457 27,200,838 Agriculture credit 27,104,888 10,438,167 Agriculture and rural development 11,614,203 2,554,040 Crop insurance 2,337,620 11,373,493 Farm income assurance 9,831,006 117,164 Farm products finance 112,556 953,835 Property Management Branch (net of recoveries) 965,867 52,793,224 Total of vote 52,121,31 Expenditure by standard classification Salaries 2,555.238 Temporary assistance 1,117,004 3,672,242 Travel expense 155,580 Professional and special services 1.105,557 Office expense 49,328 Advertising and publications 22,404 Materials and supplies 1,626,586 Rentals—outside suppliers 1,734,209 Acquisition—machinery and equipment 41,686 Grants, contributions, and subsidies 28,910,630 Loans—Agricultural Land Development Act 3,764,405 Transfer to Farm Income Assurance Rind 9,749,982 Other expenditure 2,975,377 53,807,986 Less Transfers Vote 100—Salary Adjustments 24,995 Vote 178—Employee Benefits 28,246 Vote 185—Pre-retirement Leave 18,580 Recoveries Farm recoveries 1,614,568 1,686,389 52,121,597 n AGRICULTURE AND FOOD D 21 -§fbte 16 INFORMATION SERVICES Description m The program informs farmers and nonfarmers about British Columbia agricultural technology and food products. Whis program also describes agricultural techniques to farmers through use of publications, brochures, fact sheets, and I fj|m. it also creates an awareness of agriculture among consumers through media, advertising, displays, and speeches. ^Appropriations Actual Expenditures I 233,196 Total of vote 228,391 Expenditure by standard classification Salaries 152,515 Temporary assistance 11,252 163,767 Travel expense 14,773 Professional and special services , 13,530 Office expense 5,777 Advertising and publications 24,378 Materials and supplies 6,494 Rentals—outside suppliers 50 Acquisition—machinery and equipment 3,558 232,327 Less Transfers Vote 100—Salary Adjustments 2,089 Vote 178—Employee Benefits _ 1,847 3,936 228,391 Vote 17 MILK BOARD Description The function of the Milk Board is to administer the marketing provisions of the Milk Industry Act. Appropriations Actual Expenditures KZ39,987 Total of vote 2' Expenditure by standard classification Salaries 192,533 Temporary assistance 8.702 201,235 Travel expense 32,978 Professional and special services 5,062 Office expense 2,883 Advertising and publications 2,639 Materials and supplies 335 245,132 Less Transfers Vote 100—Salary Adjustments 1,950 Vote 178—Employee Benefits _ 3,180 5,130 240,002 D 22 Vote 18 PROVINCE OF BRITISH COLUMBIA PROVINCIAL AGRICULTURAL LAND COMMISSION Description Acting under the Agricultural Land Commission Act, the objective of the Commission is to preserve and encour. the establishment and maintenance of agricultural land. The Commission advises and assists municipalities and regio! districts in the designation of land reserves. Appropriations Expenditure by activity 785,817 Commission 384,500 Detailed soils mapping. 1,170,317 Total of vote Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense ...r.r. Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Acquisition—machinery and equipment.. Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments. Vote 178—Employee Benefits.. 3,645 8,346 Actual Expenditures 811,427 317.091 439,459 399,973 839,432 150,868 40,754 32,660 3.176 6,677 16,848 664 14,055 35,375 1,140,509 11,991 .128,518 1.128 Vote 19 BUILDING OCCUPANCY CHARGES This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenamM buildings, and office accommodation occupied by the Ministry. Appropriations 3,078,000 Total of vote. Actual Expenditures j 3,07jl Expenditure by standard classification Rentals—outside suppliers 3,079,216 AGRICULTURE AND FOOD D 23 Vote 20 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and management consulting services. •Appropriations Actual Expenditures [ 408,400 Total of vote 399,974 Expenditure by standard classification Data systems and processing 399,974 Statutory AGRICULTURAL LAND COMMISSION ACT Ql.S.B.C. 1979, chap. 9, sec. 32) Appropriations Actual Expenditures 1 415,268 Agricultural land development 415,268 Expenditure by standard classification Materials and supplies 12,326 Rentals—outside suppliers 240 Acquisition—land and buildings 402,702 415,268 Statutory CATTLE HORN ACT (R.S.B.C. 1979, chap. 44, sec. 7) Appropriations Actual Expenditures -^_32iU4 Livestock improvement 32,114 Expenditure by standard classification Grants, contributions, and subsidies 32,114 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec 59) Appropriations Actual Expenditures 884 Interest on overdue accounts 884 Expenditure by standard classification Other expenditure 884 ATTORNEY GENERAL D 25 MINISTRY OF ATTORNEY GENERAL Summary of Expenditure by Appropriation Vote No. Description 21 Minister's office 22 Administration and support 23 Court services I Supplement—Special Warrant No. 21 24 Criminal Justice Division I Supplement—Special Warrant No. 21 25 Police services 26 Corrections 27 Legal Services Society 28 Justice Development Fund ■29 Legal Services to Government ■ Supplement—Special Warrant No. 21 30 Superior and County Judiciary I Supplement—Special Warrant No. 21 31 Provincial Judiciary H Supplement—Special Warrant No. 21 32 Coroners 33 British Columbia Parole Board 34 Law Reform Commission ^BiCriminal Injury Compensation Act. H Statutory—Criminal Injury Com- | pensation Act (R.S.B.C. 1979, chap. 83, sec. 2 (5)) ?36 Public Trustee ..™....... 37 Fire Commission ^.f,...i^ 38 British Columbia Racing Commis sion 39 Film Classification Branch Supplement—Special Warrant No. I 21 40 Land Registry Program . Supplement—Special Warrant No. 21 41 Order in Council Patients' Review i Board 42 Building occupancy charges 43 Computer and consulting charges Statutory— I Police Act (R.S.B.C. 1979, chap. 331, sec. 58)—Policy Study ■ Private Investigators and Security Agencies Act (1980, chap. 45, sec. 28)—Licencing and regulation of private investigators and security agencies ■ RevenueAct(R.S.B.C. 1979,chap. 367, sec. 59)— Interest on overdue accounts.. Main Estimates Voted Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 155,343 4,538,565 34,558,563 $ $ 155,343 4,538,565 $ 150.912 4,496,723 9,139,726 1,800,000 36,358,563 35,960,598 46,035,075 63,679,321 11,715,293 1,022,486 4,826,766 1,650,000 10,789,726 46,035,075 63.679,321 11,715,293 1,022,486 10,777,516 43,308,739 63,773,585 12,035,085 943,105 1,342,993 1,000,000 5,826,766 6,685,844 6,009,712 100,000 1,442,993 1,433,655 2,557,118 382,506 329,314 1,918,200 450,000 6,459,712 2,557,118 382,506 329,314 6,451,057 2,761,115 333,855 317,731 1,820,944 1,613,155 1,037,410 143,795 7,110,955 102,350 37,903,000 1,750,000 242,023 1,000,000 2,160,223 1,820,944 1,613,155 1,037,410 163,795 8,110,955 102,350 37,903,000 1,750,000 15,235 76,547 ,535 1,535 2,160,223 1,685,603 1,612,684 636,002 7,821,244 78,743 37,894,574 1,673,605 15,235 1,535 239,692,590 6,355.340 246,047,930 D 26 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 21 MINISTER'S OFFICE Description This vote provides for the office of the Attorney General, including his salary and expenses and those of his immedS staff. Appropriations Actual Expenditures 155,343 Total of vote 150^ Expenditure by standard classification Salaries-..,. 117,444 Temporary assistance 3,049 120,493 Travel expense 17,720 Office expense 20,264 Office furniture and equipment 1,955 160,432 Less Transfers Vote 185—Pre-retirement Leave 9,520 150,912 ATTORNEY GENERAL | 27 Vote 22 ADMINISTRATION AND SUPPORT Description ■ This vote provides for: (a) central over-all policy and executive direction; \ (b) central over-all support, including financial and personnel administration; information and library services; coordination of the planning and management of Ministry facilities; serving as liaison with the British Columbia Buildings Corporation; co-ordination of the planning and management of data systems, serving as liaison with the British Columbia Systems Corporation; I (c) central policy planning, including policy analysis; research capability for the development and evaluation of programs, and funding of the Counterattack Program. Appropriations Actual Expenditures Expenditure by activity ; 318,221 Deputy Minister's Office ." 447,422 I 3,296,428 Support services 3,139,242 I 923,916 Policy planning 910,059 P 4,538,565 Total of vote 4,496,723 Expenditure by standard classification Salaries 3,036,756 Temporary assistance 426,658 3,463,414 Travel expense 291,237 Professional and special services 329,243 Data systems and processing 9,020 Office expense 224,222 Office furniture and equipment 37,505 Advertising and publications 87,569 Materials and supplies 160,393 Grants, contributions, and subsidies 136,353 Other expenditure.. 47 4,739,003 Less Transfers Vote 100—Salary Adjustments 151,983 Vote 178—Employee Benefits 90,297 242,280 4,496,723 D 28 PROVINCE OF BRITISH COLUMBIA Vote 23 COURT SERVICES Description This vote provides for: (a) Administration and Technical—Executive direction of all activities, the detailed planning for court services an e the development of management systems and improved court procedures; (b) Integrated Courts—Provides a Supreme, County, and Provincial trial/registry service in a community and ms i provide service to satellite communites; (c) Provincial Courts—Provides a full range of Provincial Court services in a community; (d) Family Court—Provides a discreet Family Court trial/registry service to a community; (e) Vancouver Superior, County, and Provincial (Criminal and Small Claims) Courts—Provides a Court ■ i Appeal, Supreme Court, County Court, and Provincial Court (Criminal and Small Claims) trial/registry sen™ to Vancouver. Appropriations Actual Expenditures Expenditure by activity 5,309,232 Administration and technical 5,115,985 16,431,740 Integrated Courts 16,404,533 4,487,345 Provincial Courts 4,475,600 1.134,106 Family Court 1,054,929 8,996,140 Vancouver Superior, County and Provincial Courts 8,909,551 36,358,563 Total of vote 35,960,5;[ 34,558,563 Main Estimates Special Warrant No. 21—Supplement— 1,200,000 Administration and technical 500,000 Integrated Courts 50,000 Provincial Courts 50,000 Vancouver Superior, County and Provincial Courts 36,358,563 Expenditure by standard classification Salaries 27,250,334 Temporary assistance 1,304,655 Fees and allowances—boards, commissions, courts Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Motor vehicles Other expenditure Less Transfers Vote 100—Salary Adjustments 724,734 Vote 178—Employee Benefits 309,373 Vote 185—Pre-retirement Leave _ 21,019 1,055,126 35,960,598 28,554,989 2,000,856 1,235,743 1,874,202 1,286,974 1,281,980 54,792 322,809 400,383 2,996 37,015,724 ATTORNEY GENERAL D 29 Vote 24 CRIMINAL JUSTICE DIVISION Description I This vote provides for (a) advice to Government, police and Crown Counsel on criminal justice and related matters; (b) response to complaints and inquiries made by private agencies and the public; (c) Crown Counsel services throughout the Province for the prosecution of cases in criminal, Juvenile Delinquents Act (Canada), and numerous provincial statutes and municipal by-law matters before the Provincial and County Courts, the Superior Courts and the Courts of Appeal; (d) licensing firearms businesses and issuance of firearms acquisition certificates. I. Appropriations Actual Expenditures ■ 10,789,726 Total of vote • 10,777,516 9,139,726 Main Estimates 1,650,000 Special Warrant No. 21 10,789,726 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services ....- Office expense Office furniture and equipment Materials and supplies ,*,„t Less Transfers Vote 100—Salary Adjustments 767,102 Vote 178—Employee Benefits 374,112 7,011,218 363,939 7,375,157 378,789 3,711,459 288,673 84,939 79.713 11,918,730 1,141,214 10,777,516 D 30 PROVINCE OF BRITISH COLUMBIA Vote 25 POLICE SERVICES Description This vote provides for: (a) improvement of police effectiveness through the raising of police standards, developing police/communi relations, and co-ordinating all aspects of policing throughout the Province; (b) reduction of identified types of organized crime through research, analysis, and investigation; (c) policing of the Province under contract with the Royal Canadian Mounted Police. Appropriations Actual Expenditures . Expenditure by activity 1,933,160 British Columbia Police Commission 2,012,544 2,228,196 Co-ordinated Law Enforcement Unit 2.675,370 41,873,719 Royal Canadian Mounted Police Contract 38,620,825 46,035,075 Total of vote 43,308,7i Expenditure by standard classification Salaries 2,007,841 Temporary assistance 141,807 2,149,648 Travel expense 115,353 Professional and special services 40,495,294 Office expense 219,693 Office furniture and equipment 18,923 Advertising and publications 31,518 Materials and supplies 250,184 Motor vehicles 72,884 Acquisition—machinery and equipment 30,679 Grants, contributions, and subsidies 5,000 43,389,176 Less Transfers Vote 100—Salary Adjustments 39.614 Vote 178—Employee Benefits 40,823 80,437 43,308,739 ATTORNEY GENERAL D 31 Rote 26 CORRECTIONS Description I This vote provides for: (a) Secure Custodial Facilities—The Corrections Branch provides secure facilities, in the major population centres of the Province, for adults and juveniles awaiting trial and sentence and requiring custody; (b) Open Facilities—Whenever secure custody is not required, sentenced offenders are accommodated in forest camps, farms or special program facilities; such facilities are available separately for juvenile and adult offenders in various parts of the Province; (c) Community-based Programs—A wide range of programs are provided within the community for adult and juvenile offenders; examples of these programs include community correctional centres from which offenders can re-enter the work force or resume their education; programs which offer young offenders the challenge of a wilderness experience, and educational and counselling programs for those sentenced for alcoholic-related offences; (d) Probation and Family Services—Probation services provide information to the court to assist in determining disposition; provide alternatives to incarceration for adult and juvenile offenders which allow them to remain in the community while receiving the supervision and support of a probation officer; provide an opportunity for offenders to undertake reparative community work service under supervision; and, through family court counselling, provide services to those seeking assistance from the courts regarding family matters; (e) Management Support Services—The effective and efficient management of the operations of the Corrections Branch is provided for through the provision of managment personnel, and support services including staff development, chaplaincy services, information services, program analysis and evaluation, resource analysis, medical and psychological services, and the classification of inmates; (f) Inspection and Standards—The division monitors the delivery of correctional services through regular inspections to ensure that appropriate standards are met; develops standards in areas where they do not exist; and investigates complaints and grievances regarding the delivery of correctional services. ■Appropriations Actual Expenditures Expenditure by activity ■22,263,187 Secure custodial facilities 22,905,250 ■ 12,768,633 Open facilities 11,537,784 i 6,730,373 Community-based programs 6,619,970 ■ 13,660,400 Probation and family services 13,701,325 8.078,248 Management support services 8,803,054 178.480 Inspection and standards 206,202 63,679,321 Total of vote 63,773,585 Expenditure by standard classification Salaries 45,022,336 Temporary assistance 4,491,085 49,513,421 Fees and allowances—boards, commissions, courts 10,150 Travel expense 1,181,481 Professional and special services 7,103,947 Data systems and processing 9,247 Office expense 593,342 Office furniture and equipment 198,614 Advertising and publications 71,242 Materials and supplies 4,889,969 Motor vehicles 671,535 Rentals—outside suppliers 9,676 Acquisition—land and buildings 18,942 Acquisition—machinery and equipment 335,020 Grants, contributions, and subsidies 28,345 Other expenditure 7,080 64.642,011 Less Transfers Vote 100—Salary Adjustments 518,879 Vote 178—Employee Benefits 226,286 Vote 185—Pre-retirement Leave 123,261 868,426 63,773,585 D 32 PROVINCE OF BRITISH COLUMBIA Vote 27 LEGAL SERVICES SOCIETY Description This vote provides for policy direction in all areas of criminal and civil legal aid; legal information and educatia programs related to legal services available to the public; funds for legal aid programs. Appropriations Actual Expenditures 11,715,293 Total of vote 12,035,08 Expenditure by standard classification Professional and special services 5,704,924 Grants, contributions, and subsidies 6,330,161 12,035,085 Vote 28 JUSTICE DEVELOPMENT FUND Description This vote provides for capacity to fund development/demonstration projects; assists in the extension of justice systen through private agencies to those members of society who do not presently have access to them. Appropriations Actual Expenditures 1,022,486 Total of vote 943,33 Expenditure by standard classification Grants, contributions, and subsidies., ATTORNEY GENERAL D 33 Rote 29 LEGAL SERVICES TO GOVERNMENT Description | This vote provides for: (a) over-all direction and co-ordination of legal services to the Province of British Columbia and its various ministries, boards, committees and societies, as well as advice and counsel on legal matters and interpretation of statute law; tb) (i) advice to the Province of British Columbia in regard to constitutional and administrative law and intergovernmental matters; (ii) representation for the Province of British Columbia in civil litigation; (c) (i) drafting, preparation, filyig, and publication of statutes, regulations and Orders in Council; (ii) on-going revision, maintenance and updating of Provincial statutes; (d) development of policies and programs in family law, organizing, implementing and providing legal services in family law, assisting in co-ordinating and providing legal services to social services, and directing other branches of Government in the implementation of these programs, policies, and services. Appropriations Actual Expenditures [ 5,826,766 Total of vote v.. 6,685,844 4,826,766 Main Estimates 1.000,000 Special Warrant No. 21 5,826,766 Expenditure by standard classification Salaries 1,996,550 Temporary assistance ;......' 566,843 Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Less Transfers Vote 100—Salary Adjustments 225,942 Vote 178—Employee Benefits 93,907 Vote 185—Pre-retirement Leave _ 3,190 323,039 6,685,844 2,563,393 147,336 4,093,?,7 120,12', 23,910 41,324 18,871 7.008.883 D 34 PROVINCE OF BRITISH COLUMBIA Vote 30 SUPERIOR AND COUNTY JUDICIARY Description This vote provides for administrative and support services for Justices of the Superior Courts (Courts of Appeal an Supreme Court) and Judges of the County Court. Appropriations Actual Expenditures 1,442,993 Total of vote l,433,6j 1,342,993 Main Estimates 100,000' Special Warrant No. 21 Expenditure by standard classification Salaries 946,178 Temporary assistance 252,104 1,198,282 Travel expense 20,302 Professional and special services 14,909 Office expense 139,308 Office furniture and equipment 64,792 Materials and supplies 67,974 1,505,567 Less Transfers Vote 100—Salary Adjustments 49,176 Vote 178—Employee Benefits _ 22,736 71,912 1,433,655 If ATTORNEY GENERAL D 35 Vote 31 PROVINCIAL JUDICIARY Description This vote provides for adjudication of the law in the Provincial Court of British Columbia, including criminal trials, Rnall Claims Division, and Family and Children's Court services. Actual Expenditures I Appropriations I 6,459,712 Total of vote. 6,451,057 6,009,712 Main Estimates 450,000 Special Warrant No. 21 6,459,712 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Materials and supplies Motor vehicles Less Transfers Vote 100—Salary Adjustments 710,448 Vote 178—Employee Benefits _ 4,765 6,277,268 214,215 6,491,483 455,840 27,544 73,263 16,843 31,866 69,431 7,166,270 715,213 6,451,057 Vote 32 CORONERS Description m This vote provides for ascertaining cause of death when violent or unnatural death is suspected. Appropriations Actual Expenditures P 2,557,118 Total of vote 2,761,115 Expenditure by standard classification Salaries 391,821 Temporary assistance 344,670 736,491 Fees and allowances—boards, commissions, courts 65,171 Travel expense 31,147 Professional and special services 1,819,543 Office expense 60,638 Office furniture and equipment 4,689 Materials and supplies 26,419 Motor vehicles 28,615 2,772,713 Less Transfers Vote 178—Employee Benefits 5,242 Vote 185—Pre-retirement Leave 6,356 11,598 2,761,115 D 36 Vote 33 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA PAROLE BOARD Description This vote provides for adjudication re paroling of young-adult offenders into the community after completing] correctional training program. Actual Expenditures Appropriations 382,506 Total of vote., 333,81 Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts- Travel expense Professional and special services Office expense Office furniture and equipment Materials and supplies Motor vehicles Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments. Vote 178—Employee Benefits.. 2,460 1,607 130,566 3,170 133,736 137,466 30,828 873 12,465 6,751 696 12,607 2,500 337,922 333,855 Vote 34 LAW REFORM COMMISSION Description This vote provides for research into the Statute Laws of the Province and the making of recommendations for chann as required. Appropriations 329,314 Actual Expenditures Total of vote. Expenditure by standard classification Salaries Fees and allowances—boards, commissions, courts.. Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies 172,501 70,000 6,198 12,407 22,552 65 15,480 18,528 317,731 ATTORNEY GENERAL d 37 Vote 35 CRIMINAL INJURY COMPENSATION ACT Description I I This vote provides for compensation for victims of violent and certain other crimes. '' Appropriations Actual Expenditures 2,160,223 Total of vote ^..i*.j*x.:„.\ 2,160,223 1,918,200 Main Estimates 242,023 Statutory—Criminal Injury Compensation Act (R.S.B.C. 1979. chap. 83, sec. 2 (5)) 2,160,223 Expenditure by standard classification Grants, contributions, and subsidies— 2,160,223 Dote 36 PUBLIC TRUSTEE Description \ This vote provides for me protection ofestates and fmancialintereste of minors, mentally disordered persons and those under long-term health care, and the administration of estates of certain deceased persons. Appropriations Actual Expenditures | 1,820,944 Total of vote 1,685,603 Expenditure by standard classification Salaries 1,539,501 Temporary assistance 54,219 1,593,720 Travel expense 9,507 Professional and special services 1,778 Office expense 88,679 Office furniture and equipment 19,388 Materials and supplies 10,069 Less Transfers Vote 100—Salary Adjustments 22,014 Vote 178—Employee Benefits 15,524 1,723,141 37,538 1,685,603 D 38 PROVINCE OF BRITISH COLUMBIA Vote 37 FIRE COMMISSION Description The office of the Fire Commissioner administers the Fire Services Act and regulations and performs the followiijij functions: collection and dissemination of fire information in the Province, investigation and inquiries into fUsl conditions under which fires occur, the study of fire prevention and fire suppression, and the provision of general advisor- services respecting fire protection. Appropriations Actual Expenditures i 1,613,155 Total of vote 1,612,61 Expenditure by standard classification Salaries 898,498 Temporary assistance 11,657 910,155 Travel expense 71,779 Professional and special services 541,916 Office expense 75,415 Office furniture and equipment 10,937 Advertising and publications 17,574 Materials and supplies 15,016 Acquisition—machinery and equipment 870 1,643,662 Less Transfers Vote 100—Salary Adjustments 16,643 Vote 178—Employee Benefits 2,333 Vote 185—Pre-retirement Leave 12,002 30,978 1,612,684 Vote 38 BRITISH COLUMBIA RACING COMMISSION Description This vote provides for the control and regulation of horse-racing in the Province, including the licensing of.| personnel engaged in operation of racetracks. Appropriations 1,037,410 Expenditure by standard classification Salaries ;........, Temporary assistance Fees and allowances—boards, commissions, courts.. Travel expense Professional and special services Office expense Office furniture and equipment Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments. Vote 178—Employee Benefits... 22,230 12,047 Actual Expenditures 272,829 92,294 365,123 27,480 47,912 177,917 17,252 9,595 25,000 670,279 34,277 636,002 636,(dl ATTORNEY GENERAL d 39 Vote 39 FILM CLASSIFICATION BRANCH Description ■ This vote provides for the examination and classification of all films to be shown in motion-picture theatres, and also licensing businesses of film and motion-pictures. Appropriations Actual Expenditures f 163,795 Total of vote 152,505 I 143,795 Main Estimates __ 20,000 Special Warrant No. 21 163,795 Expenditure by standard classification Salaries 134,301 Temporary assistance 139 134,440 Travel expense 2,058 Professional and special services 2,996 Office expense 5,843 Office furniture and equipment 527 Advertising and publications 515 Materials and supplies 4,210 Acquisition—machinery and equipment 8,682 159,271 Less Transfers Vote 100—Salary Adjustments 4,200 Vote 178—Employee Benefits 2,566 6,766 152,505 D 40 PROVINCE OF BRITISH COLUMBIA Vote 40 LAND REGISTRY PROGRAM Description This vote provides for the approving of registration of title and other claims to land; retrieval of title information Appropriations Actual Expenditures 8,110,955 Total of vote 7,821,24-1 7,110,955 Main Estimates 1,000,000 Special Warrant No. 21 8,110,955 Expenditure by standard classification Salaries 5,918,446 Temporary assistance 508,806 6,427,252 Travel expense 62,963 Professional and special services 36.769 Office expense 1,136,719 Office furniture and equipment 267,001 7,930,704 Less Transfers Vote 100—Salary Adjustments 65,406 Vote 178—Employee Benefits 38,696 Vote 185—Pre-retirement Leave 5,358 109,460 7,821,244 ATTORNEY GENERAL d 41 Vote 41 ORDER IN COUNCIL PATIENTS' REVIEW BOARD Description I This vote provides for review, for the purpose of making recommendations to the Attorney General as to the status of persons being held in the forensic psychiatric institution at the pleasure of the Lieutenant Governor in Council, of (a) findings of the Court of being unfit to stand trial by reason of insanity; or (b) acquittals by the Court by reason of insanity; (c) transfer of inmates from correctional institutions who have become mentally ill. Appropriations Actual Expenditures 102,350 Total of vote 78,743 Expenditure by standard classification Salaries 24,054 Fees and allowances—boards, commissions, courts 53,081 Travel expense 325 Office expense 1,283 78,743 Vote 42 BUILDING OCCUPANCY CHARGES Description ■This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 37.903,000 Total of vote 37,894,574 Expenditure by standard classification Rentals—outside suppliers D 42 PROVINCE OF BRITISH COLUMBIA Vote 43 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemen consulting services. Appropriations Actual Expenditures 1,750,000 Total of vote l,673,cq Expenditure by standard classification Data systems and processing 1,673,605 Statutory POUCE ACT (R.S.B.C. 1979, chap. 331, sec. 58) Appropriations Actual Expenditures 15,235 Police Study 15,2j Expenditure by standard classification Professional and special services 15,235 Statutory PRIVATE INVESTIGATORS AND SECURITY AGENCIES ACT (mQ, chap. 45, sec. 28) Actual Expenditures j Licensing and regulation of private investigators and security agencies 76,5< Expenditure by standard classification Travel expense «...,,,....,.*. 2,201 Office expense 36,256 Office furniture and equipment 30,252 Materials and supplies 44 Motor vehicles 7,794 76,547 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Actual Expenditures I Interest on overdue accounts 1,5 Expenditure by standard classification Other expenditure 1,535 Appropriations 76,547 Appropriations 1,535 CONSUMER AND CORPORATE AFFAIRS MINISTRY OF CONSUMER AND CORPORATE AFFAIRS Summary of Expenditure by Appropriation Vole No. Description 44 Minister's office 45 Executive and administration '46 Consumer affairs - Bf7 Corporate affairs 48 Rentalsman I Supplement—Special Warrant No. 5 49 Liquor Control and Licensing Branch 50 Corporate and Financial Services Commission ■ Supplement—Special Warrant No. 6 51 Auditors' Certification Board 52 Building occupancy charges 53 Computer and consulting charges Main -Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis $ $ s $ 140.092 140,092 144,126 1,196,208 1.196,208 1.095,053 2,845.649 2,845,649 2,770,897 4,828,986 4,828,986 4,704,606 2,712,220 288,591 3,000.811 3,000,811 1,342,905 1,342,905 1,328,898 45,660 25,000 70,660 62,107 2,500 2,500 2,445 1,489,000 1.489,000 1,484,357 1,359,000 1,359,000 1,333,442 15,962,220 313,591 16,275,811 15,926,742 D 44 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 44 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Consumer and Corporate Affairs, including his salary and ex pen j and those of his immediate staff. Appropriations Actual Expenditures 140,092 Total of vote 144,llj Expenditure by standard classification Salaries 121,370 Travel expense 23,957 Office expense „> 9,728 Office furniture and equipment 243 Materials and supplies 348 155,646 Less Transfers Vote 100—Salary Adjustments 4,902 Vote 178—Employee Benefits 1,800 Vote 185—Pre-retirement Leave _ 4,818 11,520 144,126 CONSUMER AND CORPORATE AFFAIRS D 45 Vote 45 EXECUTIVE AND ADMINISTRATION Description I This vote provides central administrative and legal support services to all branches of the Ministry. This includes personnel services, accounts, space and telephone co-ordination, and the requisitioning of supplies. Staff solicitors are provided by the Ministry of the Attorney General. Appropriations Actual Expenditures Expenditure by activity 97,194 Deputy Minister's Office 91,598 56,619 Office of the Executive Director 60,131 275,271 Admimstration 264,958 116,382 Legal services ,*. 97,848 181.100 Personnel 182,627 469,642 Policy and planning 397,891 § 1,196,208 Total of vote 1,095,053 Expenditure by standard classification Salaries 805,326 Temporary assistance 58,829 864,155 Travel expense 54,339 Professional and special services 170,075 Office expense 47,750 Office furniture and equipment „. 8,841 Materials and supplies 15,748 1,160,908 Less Transfers Vote 100—Salary Adjustments 45,765 Vote 178—Employee Benefits 20,090 65,855 1,095,053 D 46 PROVINCE OF BRITISH COLUMBIA Vote 46 CONSUMER AFFAIRS Description The Consumer Affairs Program promotes fairness and knowledgability in the market place. It develops, adminisS and enforces consumer legislation, including the Trade Practice Act and the Consumer Protection Act. It regulates aspects of cemeteries, motor dealers and travel firms, attempts to mediate problems in transactiS between consumers and suppliers, and assists over-committed debtors through counselling and debt pooli] arrangements. It educates consumers on their rights and obligations, and provides information and advice to the busine community. It conducts research and prepares advice on a wide variety of commercial matters. Appropriations Actual Expenditures Expenditure by activity 331,989 Executive 301,533 307,640 Enforcement Branch 281,214 572,223 Consumer Credit and Debtor Assistance 575,447 631,777 Consumer Education and Information Branch 569,389 1,002,020 Operations Branch 1,043,314 2,845,649 Total of vote 2,770,8 Expenditure by standard classification Salaries 1,903.824 Temporary assistance 55,430 1,959,254 Fees and allowances—boards, commissions, courts 2,150 Travel expense 141,326 Professional and special services *.. : 122,502 Office expense 96,935 Office furniture and equipment 24,880 Advertising and publications 153,562 Materials and supplies 37,056 Motor vehicles 35,936 Grants, contributions, and subsidies 232,670 2,806,271 Less Transfers Vote 100—Salary Adjustments 22,480 Vote 178—Employee Benefits 12,894 35,374 2,770,897 CONSUMER AND CORPORATE AFFAIRS Vote 47 CORPORATE AFFAIRS Description ■ The Corporate Affairs Division is responsible for the legal framework of the market place including the licensing and registration of individuals involved and the regulation of the instruments and documents used by the institutions to communicate and conduct their business. ■ The Superintendent of Credit Unions, Co-operatives and Trust Companies charters and inspects those institutions. The Superintendent of Brokers, Insurance and Real Estate regulates the mortgage brokers, securities, real estate and ^insurance industries. The Registrar of Companies maintains complete files on all British Columbia companies, extra- provincial companies, co-operatives, partnerships and societies operating within British Columbia whether based inside the Province or outside, and through the central registry registers mechanics* liens, and liens against motor vehicles and personal chattels; and conducts searches for those liens for the general public, financial community and the legal BloTession. I Appropriations Actual Expenditures Expenditure by activity 123,760 Executive 69,687 2,499,569 Companies 2,295,682 1,638,753 Brokers, insurance and real estate 1,855,312 I 566,904 Credit unions, co-operatives and trust companies 483,925 M 4,828,986 Total of vote 4,704,606 Expenditure by standard classification Salaries 3,318,636 Temporary assistance 720,493 4,039,129 Travel expense 77,830 Professional and special services 198,205 Office expense 297,438 Office furniture and equipment 72,982 Advertising and publications 88.990 Materials and supplies 490 Motor vehicles 11,663 4,786,727 Less Transfers Vote 100—Salary Adjustments 43,367 Vote 178—Employee Benefits 20,832 Vote 185—Pre-retirement Leave 17,922 82,121 4,704,606 D 48 PROVINCE OF BRITISH COLUMBIA Vote 48 RENTALSMAN Description The Rentalsman administers the Residential Tenancy Act, which governs the relationship between landlords ar tenants who rent residential premises; provides for mediation, adjudication, and rulings on all matters concerned by tl Act. including rental rates and increases; deals with matters of termination of tenancies, possession of premise redirection of rent for repairs and essential services, and security deposits; disseminates information to the general publ] about their rights and responsibilities under the Act. Appropriations Actual Expenditures 3,000,811 Total of vote 3,000,81 2,712,220 Main Estimates 50,000 Special Warrant No. 5 238,591 Statutory—Residential Tenancy Amendment Act 1980 (sec. 55) 3,000,811 Expenditure by standard classification Salaries 2,058,600 Temporary assistance 546,625 2,605,225 Fees and allowances—boards, commissions, courts 400 Travel expense 96,769 Professional and special services 10,429 Office expense 178,251 Office furniture and equipment 39,033 Advertising and publications 92,567 Motor vehicles 28,559 3,051,233 Less Transfers Vote 100—Salary Adjustments 37.884 Vote 178—Employee Benefits _ 12,538 50,422 3,000,811 CONSUMER AND CORPORATE AFFAIRS D 49 gtote 49 UQUOR CONTROL AND LICENSING BRANCH Description This vote provides for over-all direction and control of policy development and administration of the Liquor Control Bffj Licensing Branch within the confines of the Liquor Control and Licensing Act and regulations. ^Appropriations Actual Expenditures 1,342,905 Total of vote 1,328,898 Expenditure by standard classification Salaries 1,101,700 Temporary assistance 53,078 1,154,778 Travel expense 107,284 Professional and special services 9,676 Office expense 50,252 Office furniture and equipment 9,705 Advertising and publications 33 Materials and supplies 1,997 Motor vehicles 39,280 1,373,005 Less Transfers Vote 100—Salary Adjustments 26,226 Vote 178—Employee Benefits 17,881 44,107 1,328,898 Vote 50 CORPORATE AND FINANCIAL SERVICES COMMISSION Description ^■Established by section 3 of the Securities Act, the Commission hears appeals under various statutes administered by the Ministry. 70,660 Actual Expenditures Total of vote. 45,660 Main Estimates 25,000 Special Warrant No. 6 Expenditure by standard classification Temporary assistance Fees and allowances—boards, commissions, courts- Office expense Office furniture and equipment Materials and supplies 11,729 46,846 3,412 34 86 62,107 D 50 PROVINCE OF BRITISH COLUMBIA Vote 51 AUDITORS' CERTIFICATION BOARD Description This Board was established by the Company Act to assess the qualifications of auditors for reporting companffl| Appropriations Actual Expenditures 2,500 Total of vote 2,441 Expenditure by standard classification Fees and allowances—boards, commissions, courts 2,445 Vote 52 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance cfe buildings and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 1,489,000 Total of vote 1.484,35,1 Expenditure by standard classification Rentals—outside suppliers 1,484,357 Vote 53 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemejH consulting services. Appropriations Actual Expenditures 1,359,000 Total of vote l,333,f|l Expenditure by standard classification Data systems and processing 1,333,442 EDUCATION D 51 MINISTRY OF EDUCATION Summary of Expenditure by Appropriation Vote Bo. Description Main Estimates Voted -Total Appropriations- Other Authorizations $ 54 Minister's office 191,886 55 Ministry services 6,610.769 56 Public schools education 711,110,274 »7 Post-secondary educational—colleges and provincial institutes 231,873,399 58 Post-secondary Students' Aid Pro gram 4,632,408 I Supplement—Special Warrant No. 3 59 Teachers'Pensions Fund 44,150,000 I Statutory—Pension (Teachers) Act (R.S.B.C. 1979, chap. 320, sec. 8 (7» 60 Advances re rural school taxes—net. 10 Statutory—School Act (R.S.B.C. 1979, chap. 375, sec. 196 (11)).... 61 Independent schools 10.985,785 62 Building occupancy charges 2,380,000 63 Computer and consulting charges 1,460,050 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts 580,000 3.259,490 Total $ 191,886 6,610,769 711,110,274 69,046,446 3,259,500 10,985,785 2,380,000 1,460,050 Actual Expenditures Cash Basis 164.133 5,623,804 709,352,324 231,873,399 229,955,538 4,919,433 3,259,500 10,841,810 2,380,000 1,345,187 1,013,394,581 28,736,065 1,042,130,646 1,036,888,304 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 54 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Education, including his salary and expenses and those of m immediate staff. Appropriations Actual Expenditures 191,886 Total of vote 164,13 Expenditure by standard classification Salaries 133,353 Travel expense 22,872 Office expense 16,059 Office furniture and equipment 2,249 Grants, contributions, and subsidies 2,000 176,533 Less Transfers Vote 100—Salary Adjustments 4,101 Vote 178—Employee Benefits 8,299 12,400 164,133 EDUCATION D 53 Vote 55 MINISTRY SERVICES Description I This vote provides for over-all policy direction of the Ministry as well as administrative and support services to the Bperational programs of the Ministry. Included in these functions are accounting, planning, and budgeting for physical facilities for schools, colleges, and other post-secondary institutions, personnel, information services, educational statistics, and payroll. Also provided for are funds for educational research and development and membership in and services to several national and interprovincial activities, and policy development. Appropriations Actual Expenditures Expenditure by Activity 468,396 Deputy Minister's Office 387,560 912,699 Facilities services (net of recoveries) 741,904 It 1,449,842 Information and data services 1,066,841 809,142 Financial services 743,085 159,121 Personnel services 144,368 1.938,621 Research and development 1,812,553 708,699 National and interprovincial activities 577,275 _ 164,249 Policy development 150,218 ■ 6,610,769 Total of vote 5,623,804 Expenditure by standard classification Salaries 2,380,152 Temporary assistance 229,642 2,609,794 Travel expense 174,753 Professional and special services 1,578,053 Office expense 148,444 Office furniture and equipment ^. ...„. 45,602 Advertising and publications 219,005 Materials and supplies 4,785 Grants, contributions, and subsidies 1,078,239 5,858,675 Less Transfers Vote 100—Salary Adjustments 97,730 Vote 178—Employee Benefits 54,962 Vote 185—Pre-retirement Leave 16,239 Recoveries Ministry of Universities, Science and Communications (Vote 212) 65,940 234,871 5,623,804 D 54 PROVINCE OF BRITISH COLUMBIA Vote 56 PUBLIC SCHOOLS EDUCATION Description Administrative and legislative services—Provides for the administration of the School Act and regulations administration of services to districts, such as textbooks, school buses, correspondence education, and the Provii^ Education Media Centre. Public instruction services (basic programs)—Provides for leadership and direction in the development implementation of educational programs in the public school system, for the over-all management of public instruct! through the major program areas of curriculum development, learning assessment, and program implementation at t school district level through instructional and consultative services. Public instruction services (special education)—Provides for the development and implementation of Provirib policy and programs in special education in the public school system, for the evaluation and assessment of existing^ proposed special education programs and services to students with various learning disabilities, both within and outsidS school system, for assisting school district personnel to organize and evaluate special education programs, for develop new and improved methods in meeting the needs of exceptional children. Educational personnel services—Provides for pre-service and in-service training of administrative and teacH personnel throughout the Province, for the recruitment and direction of District Superintendents of Schools, fog certification of all teachers and for assistance to teachers and boards in matters of recruitment, transfers and dismiS Scholarships—Provides for the preparation, administration, supervision, marking and co-ordination of scholars examinations, for administering the general education equivalency examinations to enable adults to obtain a second school completion certificate, for evaluating the records of students from outside the Province in order to assist scffl with placement decisions. Grants—school districts—Provides for grants to or on behalf of school districts in the Province. Grants to reduce local school taxes—Provides for home-owner grants. Appropriations Expenditure by activity 15,746,362 Administrative and legislative services 2,993,941 Public instruction services (basic programs) 4,006,757 Public instruction services (special education) (net of recoveries) 2,807,544 Educational personnel services 1,907,670 Scholarships 465,848,000 Grants—school districts 217,800,000 Grants to reduce local school taxes 711,110,274 Total of vote Actual Expenditures 15,397,530 2,959,119 3,532,246 2,078,885 1,667,510 465,827,304 217,889,730 709,3® Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts.. Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Motor vehicles Rentals—outside suppliers Acquisition—machinery and equipment Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments.... Vote 178—Employee Benefits Vote 185—Pre-retirement Leave.. Recoveries Justice Institute 314,477 202,969 34,482 145,549 7,829,979 578,765 8,408,744 6,725 320,479 4,084,962 279.114 72,623 539,543 11,027,952 8,580 32,659 202,703 685,065,717 710,049,801 697,477 709,352,324 EDUCATION D 55 Vote 57 POST-SECONDARY EDUCATION—COLLEGES AND PROVINCIAL INSTITUTES Description Management services—Provides for management consultation and direction for Provincial post-secondary institutions and advisory councils, for involvement in national and inter-provincial projects such as with the Employment and sfnimigration Commission in vocational training, and for Ministry staff support to industrial education. J Program services—Provides for development, co-ordination, and assessment in post-secondary institutions in the areas of vocational, career, and academic/technical programs, and for the development and printing of curricula material mot post-secondary programs. ■ Adultlcontinuing education—Provides for co-ordination and support for adult/continuing education programs, including adult basic education, citizenship instruction, and other related programs in school districts and post-secondary institutions. H Council support grants—Provides funding for the operation of the Academic Council, the Management Advisory Council, and the Occupational Training Council. Operating grants and expenditures—colleges, Provincial institutes and other post-secondary institutions—Provides for grants and expenditures to colleges. Provincial institutes and other post-secondary institutions to operate their educational programs, including all administrative costs such as operations and maintenance of college buildings. Operating grants and expenditures—other—Provides for grants to colleges and school districts for continuing and adult education and for support to distance learning systems through operating grants to and capital acquisitions by colleges, institutes, other post-secondary institutions and councils in connection with program identification and development, library and media services and delivery systems, and career counselling. ■ Grants and expenditures—capital support programs—Provides for the repayment of capital debt related to post- secondary institutions and for annual capital grants and expenditures for other purposes such as equipment replacement. Appropriations Actual Expenditures Expenditure by activity £- 1,242,227 Management services 1,098,747 1,934,943 Program services 1,739,624 I 484,494 Adult/continuing education 459,690 \. 820,000 Council support grants 820,000 195,195,000 Operating grants and expenditures—colleges, Provincial and other post-secondary institutes (net of recoveries) 195,609,433 ~| 5,446,735 Operating grants and expenditures—other 4,079,063 .26,750,000 Grants and expenditures—capital support programs 26,148,981 231,873,399 Total of vote 229,955,538 Expenditure by standard classification Salaries 1,033,179 Temporary assistance , 621,774 1,654,953 Travel expense 125,698 Professional and special services 1,571,043 Office expense 89,907 Office furniture and equipment 17,878 Advertising and publications 80,525 Materials and supplies ..,„'. 244,976 Acquisition—machinery and equipment 138,130 Grants, contributions, and subsidies 237,190,109 241,113,219 Less Transfers Vote 100—Salary Adjustments 48,377 Vote 178—Employee Benefits 32,581 Vote 185—Pre-retirement Leave 4,002 Recoveries Ministry of Labour (vote 148) 11,072,721 11,157,681 229,955,538 PROVINCE OF BRITISH COLUMBIA Vote 58 POST-SECONDARY STUDENTS' AID PROGRAM Description Grants to post-secondary students—Provides for the administration and distribution of various forms of financi assistance to students, including grants to supplement the Canada Student Loan Program. Appropriations Actual Expenditures Expenditure by activity 12,111,166 Program expenditure 12,057,518 6,898,758 Less recoveries 7,138,085 5,212,408 Total of vote 4,919,4: 4,632,408 580,000 Main Estimates Special Warrant No. 3 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments 4,374 Vote 178—Employee Benefits 2,219 Recoveries Ministry of Universities, Science and Communications (Vote 213) 7,138,085 276,709 112,108 388,817 6,499 26,993 19,980 3,474 54,384 1,356 11,562,608 12,064,111 7,144,678 4,919,433 Vote 59 TEACHERS' PENSIONS FUND Description This vote provides for the statutory payment of the employer's portion of the Teachers' Pensions Fund. Appropriations Actual Expenditures S 69.046J 69,046,446 Total of vote. 44,150,000 Main Estimates 24,896,446 Statutory—Pension (Teachers) Act (R.S.B.C. 1979, chap. 320, sec. 8 (7)) 69,046,446 Expenditure by standard classification Grants, contributions, and subsidies.. 69,046,446 EDUCATION D 57 Vote 60 ADVANCES RE RURAL SCHOOL TAXES—NET Description m This vote provides for the statutory advance payments of rural school taxes. Appropriations Actual Expenditures Expenditure by activity 148,259,490 Total expenditure 156,323,916 Ra^p^pO Lew recoveries 153,064,416 3,259,500 Total of vote 3,259,500 10 Main Estimates 3,259,490 Statutory—ScAooMc((R.S.B.C. 1979, chap. 375, sec. 196 (11)) ! 3,259,500 Expenditure by standard classification Advances re rural school taxes 156,323,916 Recoveries, rural district taxes 153,064,416 3,259,500 Vote 61 INDEPENDENT SCHOOLS Description inspector of Independent Schools—Provides for the office of the Inspector of Independent Schools. Direct grants to independent schools—Provides for grants to eligible schools based on the appraisal of their facilities, teaching staff, and educational programs. I Appropriations Actual Expenditures Expenditure by Activity I 185,785 Inspector of Independent Schools 172,848 10,800,000 Direct grants to independent schools 10,668,962 10,985,785 Total of vote 10,841,810 Expenditure by standard classification Salaries 97,617 Temporary assistance 398 98,015 Travel expense 11,641 Professional and special services 81,600 Office expense 2,493 Grants, contributions, and subsidies 10,668.962 10,862,711 Less Transfers Vote 100—Salary Adjustments 5,736 Vote 178—Employee Benefits 851 Vote 185—Pre-retirement Leave 14,314 20,901 10,841,810 D 58 PROVINCE OF BRITISH COLUMBIA Vote 62 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenanaM buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 2,380,000 Total of vote 2,380,31 Expenditure by standard classification Rentals—outside suppliers 2,380,000 Vote 63 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and manager™: consulting services. Appropriations Actual Expenditures 1 1,460,050 Total of vote l,345,l| Expenditure by standard classification Data systems and processing 1,345,187 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) . Appropriations Actual Expenditures I 129 Interest on overdue accounts £ Expenditure by standard classification Other expenditure ....'.;..'. 129 ENERGY, MINES AND PETROLEUM RESOURCES MINISTRY OF ENERGY, MINES AND PETROLEUM RESOURCES Summary of Expenditure by Appropriation Vote No. Description 64 Minister's office Supplement—Special Warrant No. 7 |65 Executive management Supplement—Special Warrant No. 7 66 Finance and Administration Branch.. I Supplement—Special Warrant No. 7 167 British Columbia Utilities Commission I Supplement—Special Warrant No. 1 68 Energy Resources Branch : 69 Mineral Resources Branch 70 Petroleum Resources Branch 71 Resource Access Program 72 Office of Coal Research 73 Building occupancy charges [74 Computer and consulting charges 1 Statutory— Mining Regulation Act (R.S.B.C. 1979, chap. 265, sec. 11 (2))— Correction of safety hazards.. Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts.. Interest on revenue refunds.... -Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis s $ $ $ 153,841 8,500 162,341 152,767 413,298 111,500 524,798 567,464 1,245,832 156,000 1,401,832 1,256,231 1,059,225 590,000 1,649,225 1,321,230 5,021.213 5,021,213 2,899,094 7.370.570 7.370.570 6,832,220 3.452,553 3,452,553 2,136,092 521,500 521,500 487.081 176.047 176.047 50,815 1.262,000 1,262.000 1,160,192 450,000 450.000 398,399 55,894 2,023 1,898 2,023 1,898 55,894 2,023 1,898 21,126,079 22,051,894 D 60 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 64 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Energy, Mines and Petroleum Resources, including his salary an expenses and those of his immediate staff. Appropriations Actual Expenditures 162,341 Total of vote 152,76] 153,841 Main Estimates 8,500 Special Warrant No. 7 162,341 Expenditure by standard classification Salaries Temporary assistance Travel expense Office expense Less Transfers Vote 100—Salary Adjustments 27,753 Vote 185—Pre-retirement Leave 6,329 143,684 1,052 144,736 37,745 4,368 186,849 34,082 152,767 ENERGY, MINES AND PETROLEUM RESOURCES D 61 Vote 65 EXECUTIVE MANAGEMENT Description This vote provides executive direction for the Ministry as well as the information services. Staff includes executive officers, Director of Communications, and immediate support staff. Appropriations Actual Expenditures 524,798 Total of vote 567,464 413,298 Main Estimates 111,500 Special Warrant No. 7 524,798 Expenditure by standard classification Salaries 267,075 Temporary assistance 28,651 295,726 Travel expense 43,640 Professional and special services 120,510 Office expense 15,680 Office furniture and equipment 14,669 Advertising and publications 95,416 585,641 Less Transfers Vote 100—Salary Adjustments 3,227 Vote 178—Employee Benefits 14,950 18,177 567,464 Vote 66 PROVINCE OF BRITISH COLUMBIA FINANCE AND ADMINISTRATION BRANCH Description This vote provides for the general administrative and financial functions of the Ministry, including personnel, datf processing, collection of mineral revenues, budget and financial control, technical publications and library servicer Appropriations Actual Expenditures Expenditure by activity 57,178 General management 1,972 379,799 Administrative Services Division 345.001 235,063 Comptroller Division 268,349 226,091 Personnel Services Division 168,808 31,375 Data processing co-ordination 28,223 472,326 Mineral Revenue Division 443,878 1,401,832 Total of vote „.,.i ..,, 1,256,231 1,245,832 Main Estimates Special Warrant No. 7—Supplement- 88,720 Administrative Services Division 29,574 Comptroller Division 37,706 Personnel Services Division Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Less Transfers Vote 100—Salary Adjustments 3,543 Vote 178—Employee Benefits _ 8,347 762,882 44,482 807,364 2,458 58,063 41,917 191,511 20,381 86,393 48,035 11,999 1,268,121 11,890 1,256,231 ENERGY, MINES AND PETROLEUM RESOURCES D 63 Vote 67 BRITISH COLUMBIA UTILITIES COMMISSION Description The British Columbia Utilities Commission carries out the regulatory function for energy utilities in accordance with the Energy Act. J Appropriations Actual Expenditures 1,649,225 Total of vote 1,321,230 1.059,225 Main estimates & 590,000 Special Warrant No. 1 | 1,649,225 Expenditure by standard classification Salaries .....: 786,785 Temporary assistance 27,503 Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Less Transfers Vote 100—Salary Adjustments 13,287 Vote 178—Employee Benefits 38,408 51,695 1,321,230 814,288 49,279 441,211 28,967 2,898 27,875 8,164 243 1,372,925 D 64 PROVINCE OF BRITISH COLUMBIA Vote 68 ENERGY RESOURCES BRANCH Description Under the direction of the Assistant Deputy Minister, the Energy Resources Branch is responsible for the provision c policy advice on energy resource management, implementation of the Provincial energy policy, supervision of the Energl Conservation Program, forecasting and energy statistics, and funding of the Rural Electrification Program. Appropriations Actual Expenditures 5,021,213 Total of vote 2,899,09j| Expenditure by standard classification Salaries 593,580 Temporary assistance 175,056 768,636 Travel expense 108,002 Professional and special services 1,537,861 Office expense 61,456 Office furniture and equipment 59,334 Advertising and publications 185,458 Materials and supplies 49,635 Motor vehicles 8,622 Rentals—outside suppliers 1,066 Acquisition—machinery and equipment 40,281 Grants, contributions, and subsidies 123,937 Less Transfers Vote 100—Salary Adjustments 14.338 Vote 178—Employee Benefits -w'li 30,856 2,944,28 45,194 899,094 ENERGY, MINES AND PETROLEUM RESOURCES D 65 Vote 69 MINERAL RESOURCES BRANCH Description Under the direction of the Assistant Deputy Minister; the Mineral Resources Branch is responsible for the administration of all statutes and regulations pertaining to the solid mineral resources of the Province with the exception of mineral royalties and taxes. The Branch consists of the Inspection and Engineering, Titles, Geological, and Mineral Economics Divisions, which provide the basic regulatory, engineering, scientific and financial functions through which it can advise and respond to mineral policy objectives established by the Government and the demands of the mineral industry. The Branch also administers the provisions of grants and incentives to promote the orderly development of the mineral sector. I Appropriations Actual Expenditures Expenditure by activity 188,980 Executive and staff 188,623 2,229.796 Geological Division 2,093,025 [ 2,460,204 Inspection and Engineering Division 2,248,390 855,732 Titles Division 812,290 287,630 Mineral Economics Division ..*..£ t^i ■ 231,363 ' 283,228 Prospectors Assistance Program 255,451 593,500 Grants and Subsidies Program 583,563 471,500 Mineral data 419,515 7,370,570 Total of vote 6,832,220 Expenditure by standard classification Salaries 3,985,515 Temporary assistance 453,071 4,438,586 Travel expense 564,998 Professional and special services 337,745 Office expense 56,014 Office furniture and equipment 30,324 Advertising and publications 86,546 Materials and supplies 170,479 Motor vehicles 112,849 Rentals—outside suppliers 136,910 Acquisition—machinery and equipment 133,040 Grants, contributions, and subsidies 915,036 6,982,527 Less Transfers Vote 100—Salary Adjustments 52,417 Vote 178—Employee Benefits 92,922 Vote 185—Pre-retirement Leave 4,968 150,307 6,832,220 1 D 66 PROVINCE OF BRITISH COLUMBIA Vote 70 PETROLEUM RESOURCES BRANCH Description Under the direction of the Assistant Deputy Minister, the Petroleum Resources Branch is responsible for th i administration of the Petroleum and Natural Gas Act, Regulation Act and the Petroleum Underground Storage Act. A -. operations related to drilling and production and seismic exploration are continually inspected by Branch staff. Crina prehensive open and confidential records of drilling and production operations are maintained. Geological and geophyS cal reports submitted by industry are retained for study and all core and bit cuttings obtained from every well drilled ai; stored for examination by both Branch and industry personnel. The Branch is responsible for ensuring that Crown-owna| oil and natural gas rights are disposed of in a judicious manner. Appropriations Actual Expenditures Expenditure by activity 95,820 Executive and staff 146,794 2,599,982 Engineering Division 1,305,513 383,972 Geological Division 370,532 274,377 Titles Division 240,399 98,402 Mediation and Arbitration Board 72,854 3,452,553 Total of vote 2,136,ojl Expenditure by standard classification Salaries 1,488,184 Temporary assistance 13,778 1,501,962 Fees and allowances—boards, commissions, courts 13,995 Travel expense 54,666 Professional and special services 73,092 Office expense 54,339 Office furniture and equipment 13,028 Advertising and publications 66,728 Materials and supplies 42,387 Motor vehicles 30,992 Rentals—outside suppliers 281,173 Acquisition—machinery and equipment 27,566 Grants, contributions, and subsidies 34,920 2,194,848 Less Transfers Vote 100—Salary Adjustments 15,403 Vote 178—Employee Benefits 26,163 Vote 185—Pre-retirement Leave 17,190 58,756 2,136,092 ENERGY, MINES AND PETROLEUM RESOURCES Vote 71 RESOURCE ACCESS PROGRAM Description m The program provides for the maintenance of existing roads and construction of new roads, either through cost- Earing with the mineral and petroleum industries, or through direct Ministry involvement, and also for the preparation of preliminary engineering and biophysical impact assessments of proposed major resource road construction. Appropriations Actual Expenditures Expenditure by activity 371,500 Mineral resource roads 340,262 150,000 Shared-cost resource roads 146;819 521,500 Total of vote 487,081 Expenditure by standard classification Temporary assistance 242 Professional and special services 16,675 , Advertising and publications 104 Rentals—outside suppliers 131,940 Acquisition—land and buildings ,.„...;. 191,301 Grants, contributions, and subsidies 146,819 487,081 Vote 72 OFFICE OF COAL RESEARCH Description I This office will evaluate coal technology developments of particular significance to British Columbia and will coordinate all coal research activities in the Province. Appropriations Actual Expenditures 176,047 Total of vote 50,815 Expenditure by standard classification Professional and special services 49,955 Rentals—outside suppliers 860 50,815 Vote 73 3UILDING OCCUPANCY CHARGES Description I This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures _L262/XX) Total of vote 1,160,192 Expenditure by standard classification Rentals—outside suppliers 1,160,192 D 68 Vote 74 PROVINCE OF BRITISH COLUMBIA COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemer consulting services. Actual Expenditures Appropriations 450,000 Appropriations 55,894 Total of vote. 398,39 Expenditure by standard classification Data systems and processing 398,399 Statutory MINING REGULATION ACT (R.S.B.C. 1979, chap. 265, sec. 11 (2)) Actual Expenditures Correction of safety hazards Expenditure by standard classification Rentals—outside suppliers .......... 55,89] 55,894 Appropriations 2,023 1,898 3,921 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Interest on overdue accounts.. Interest on revenue refunds.... Total of vote. Actual Expenditures 2,023 1,898 3,921 Expenditure by standard classification Other expenditure 3,921 ENVIRONMENT D 69 MINISTRY OF ENVIRONMENT Summary of Expenditure by Appropriation Vote No. Description 75 Minister's office I Supplement—Special Warrant No. 8 76 General administration r Statutory—Revenue Act (R.S.B.C. 1979. chap. 367, sec. 55 (3)) 77 Resource and environment manage ment 78 Environment and Land Use Commit tee Secretariat 79 Provincial Emerency Program 80 Saimonid Enhancement Program 81 Flood Relief Act I Statutory— Flood Relief Act (R.S.B.C. 1979, chap. 138, sec. 2)— Southwest Region Flood costs Terrace Flood costs Other Flood costs 82 Creston Valley Wildlife Management 83 Building occupancy charges 84 Computer and consulting charges ■ Statutory— Emergency Program Act (R.S.B.C. 1979, chap. 106, sec. 16)—Purchase of property subject to hazard RevenueAct (R.S.B.C. 1979,chap. 367, sec. 59)— Interest on overdue accounts.. Main Estimates Voted $ 152,422 —Total Appropriations— Other Authorizations 54,802,563 1,312,446 1,663,822 2,000,000 10 60,160 157,422 3,217,548 54,802,563 1,312,446 1,663,822 2,000,000 71,086,164 3,790,517 11,638,465 3,790,517 4,580 82,724,629 Actual Expenditures Cash 152,002 3.169.696 54,179,031 967,757 1,727,643 2,001,181 6,945,293 465,080 367,835 7,778,218 7,778,218 131,468 131,468 130,972 5,958,000 5,958,000 5,907,604 1,908,045 1,908,045 1,908,045 3,790,517 31,717,246 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 75 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Environment, including his salary and expenses and those of h I immediate staff. Appropriations 157,422 Total of vote 152,422 Main Estimates 5,000 Special Warrant No 157,422 Actual Expenditures 152.0C Expenditure by standard classification Salaries Travel expense Office expense Office furniture and equipment Materials and supplies Rentals—outside suppliers Less Transfers Vote 100—Salary Adjustments 12,121 Vote 178—Employee Benefits _ 1,872 11-2,769 36,119 15,706 297 290 814 165,995 ENVIRONMENT D 71 Vote 76 GENERAL ADMINISTRATION Description I This vote provides for over-all policy direction and administrative support for the Ministry, including office of the Deputy Minister and Assistant Deputy Ministers, personnel administration, computing services, financial services, and public information. The budget provides for Pollution Control Board and Pesticide Appeal Board expenses, consultants' ■Mees, grants, studies, other agency programs (recoverable) and membership fees in suport of the Ministry's objectives. Appropriations Actual Expenditures Expenditure by Activity m 1,264,568 Deputy Minister's Office 1,167,153 ■ 1,548,800 Administration 1,608,200 I 344,000 Grants 334,173 10 Provincial disaster grants 60,170 Federal and other agency programs (net of recoveries) 60,170 ^3,217,548 Total of vote 3,169,696 3.157.388 Main Estimates 60,160 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 55 (3)) ■ 3,217,548 Expenditure by standard classification Salaries 1,868.876 Temporary assistance .„„„ 395,854 2,264,730 Fees and allowances—boards, commissions, courts 825 Travel expense 284,584 Professional and special services .=.: 216,778 Office expense 127,580 Office furniture and equipment 122,450 Advertising and publications 140,158 Materials and supplies 76,117 Rentals—outside suppliers 17,569 Acquisition—land and buildings 1,000 Acquisition—machinery and equipment 15,934 Grants, contributions, and subsidies 334,173 Other expenditure 625 3,602,523 Less Transfers Vote 100—Salary Adjustments 99,013 Vote 178—Employee Benefits 42,607 Vote 185—Pre-retirement Leave 2,892 Recoveries British Columbia Hydro and Power Authority.. 288,315 3,169,696 D 72 PROVINCE OF BRITISH COLUMBIA Vote 77 RESOURCE AND ENVIRONMENT MANAGEMENT Description Fish and Wildlife—provides for the conservation of fish and wildlife resources and the habitats they require.ffl| Branch protects and manages the fish and wildlife resources of the Province; regulates hunting, fishing, and otto recreational activities; controls the impacts of wildlife on man's interests; and regulates a variety of commercial uses of f 1 and wildlife. The latter includes trapping, guiding, commercial fishing and fish farming, taxidermy, tanning, and * iJ keeping of wildlife in captivity. The Branch also monitors the impacts of resource development and ameliorates thjl impacts through inter-agency resource planning systems. Research is also conducted to increase knowledge usefuM improving management principles and systems. Water Management—provides for the administration and control of the use of surface water and the administration the Water Utility Act, Dyke Maintenance Act and dam safety inspections. Marine Resources—provides for the management and economic development of the oyster and marine pi I industries and regulation and development of the fish processing sector of the British Columbia commercial fish d industry. It provides services for these responsibilities under the British Columbia Fisheries Act and Fish Inspection, ■ and by representing the Province at international fisheries negotiations; it functions as a liaison between Provincial ii Federal agencies whose activities affect marine resources. Waste Management—provides for the administration of the Pollution Control Act, the Litter Act, and wal management programs including Project SAM. Pesticide Control—provides for the administration of the Pesticide Control Act. Environmental Laboratory—tests samples of water, wastewater, sediments, air, vegetation, and soil for environm-i tal contaminants; includes pesticide analysis. Planning and Development—provides for basin planning, environmental assessment studies, and major engineer? functions; water resource management studies; flood damage prevention programs, including floodplain mapping ill flood prediction; construction and operation of flood control works; implements the Fraser River Flood Control ill Okanagan Basin Implementation Program. Resource Analysis—provides an inventory function by assessing capability and suitability of land for variiul purposes, and biophysical data for other ministries; carries out environmental impact assessments. Surveys and Mapping—provides control surveys, aerial photography, primary base mapping and programiH ordination services. Environmental Health Engineering—provides consulting services to Provincial health units and municipal offic.t | respecting drinking water supplies, swimming-pool operation, sewage disposal and solid wastes. Appropriations 11,504,032 4,036,449 2,567,280 6,624,805 564,713 2,880,296 16,588,216 2,784,672 6,577,395 406,570 268,135 54,802,563 Expenditure by activity Fish and Wildlife Water Management Marine Resources Waste Management Pesticide Control Environmental Laboratory Planning and Development Resource Analysis Surveys and Mapping Environmental Health Engineering. Field Operations Actual Expenditures 8,361,322 3,697,635 2,470,036 6,076,092 532,656 2,786,673 17,675,063 2,653,402 5,364,399 300,207 4,261,546 Total of vote. 54,179JB ENVIRONMENT D 73 note 77—Continued Expenditure by standard classification Salaries 28,270,850 Temporary assistance 4,503,626 32,774,476 Travel expense 3,279,986 Professional and special services 4,554,927 Office expense 762,310 Office furniture and equipment 189,639 Advertising and publications 572,213 Materials and supplies 2,338,295 Motor vehicles 267,616 Rentals—outside suppliers 848,572 Acquisition—land and buildings ^i. 8,759,993 Acquisition—machinery and equipment 1,176,662 Grants, contributions, and subsidies 114,993 55,639,682 Less Transfers Vote 100—Salary Adjustments 934,211 Vote 178—Employee Benefits 472,685 Vote 185—Pre-retirement Leave _ 53,755 1,460,651 54,179,031 D 74 PROVINCE OF BRITISH COLUMBIA Vote 78 ENVIRONMENT AND LAND USE COMMITTEE SECRETARIAT Description The Secretariat serves as the staff arm of the Environment and Land Use Committee (ELUC) of Cabinet. Under the Environment and Land Use Act, the committee is empowered to investigate and recommend on any mall relating to the environment and the development and use of land and other natural resources. Appropriations Actual Expenditures Expenditure by activity 277,451 Executive office and administration 194,731 397,801 Resource planning 304,493 637,194 Special projects 468,533 1,312,446 Total of vote 967,7jl Expenditure by standard classification Salaries 631,906 Temporary assistance 163,196 795,102 Travel expense 63,153 Professional and special services 35,850 Office expense 25,183 Office furniture and equipment 14,714 Advertising and publications 7,956 Materials and supplies 5,904 Rentals—outside suppliers ~ 45,963 Acquisition—machinery and equipment 103 993,928 Less Transfers Vote 100—Salary Adjustments 12,550 Vote 178—Employee Benefits 13,621 26,171 967,757 ENVIRONMENT D 75 i 79 PROVINCIAL EMERGENCY PROGRAM Description This vote provides for costs of the Provincial Emergency Program, which is responsible for developing throughout Kjtish Columbia the capability to cope and deal with disaster and emergency situations with minimal disruption of Essential services. ^Appropriations Actual Expenditures [ 1,663,822 Total of vote 1,727,643 Expenditure by standard classification Salaries 801,716 Temporary assistance -tv^j-. 4,020 805,736 Travel expense., 72,899 Professional and special services 187,813 Office expense 40,495 Office furniture and equipment 9,623 Materials and supplies 289,136 Motor vehicles 232 Rentals—outside suppliers 32,342 Acquisition—machinery and equipment 53,424 Grants, contributions, and subsidies 244,559 1,736,259 Less Transfers Vote 100—Salary Adjustments 4,272 Vote 178—Employee Benefits 3,524 Recoveries Motor vehicle auction 820 8,616 1,727,643 D 76 PROVINCE OF BRITISH COLUMBIA Vote 80 SALMON1D ENHANCEMENT PROGRAM Description The Salmonid Enhancement Program is a Federal/Provincial program designed to double the catch of Pacific salnl in 15-20 years and to vigorously protect and increase steelhead and cutthroat stocks. SEP links all Branch and regicj management, fish culture and research activities on sea-run fish in a co-ordinated Federal/Provincial plan. Appropriations Actual Expenditures 2,000,000 Total of vote 2.001 j Expenditure by standard classification Temporary assistance 1,267,529 Travel expense 205,716 Professional and special services 57,674 Office expense 2,225 Office furniture and equipment „^.....^..X:I... 1,145 Advertising and publications 10,211 Materials and supplies 181,787 Rentals—outside suppliers 162,611 Acquisition—land and buildings 71,197 Acquisition—machinery and equipment 78,742 2,038,837 Recoveries, Federal Government 37,656 2,001,181 Vote 81 FLOOD RELIEF ACT Description This vote provides for assistance under the provisions of the Flood Relief Act to those areas in British Columt experiencing flood damage. Appropriations Actual Expenditures 1 7,778,218 Total of vote 7,778ffl 10 Main Estimates Statutory—Flood Relief Act (R.S.B.C. 1979, chap. 138, sec. 2) 6,945,293 —Southwest region flood costs 465,080 —Terrace flood costs 367,835 —other flood costs 7,778,218 Expenditure by standard classification Salaries 511,405 Temporary assistance 189,307 700,712 Travel expense 13,476 Professional and special services 515,601 Office expense 223 Materials and supplies 334,544 Rentals—outside suppliers 3,528,918 Acquisition—land and buildings 20,796 Grants, contributions, and subsidies 2,663,948 7,778,218 ENVIRONMENT D 77 Vote 82 CRESTON VALLEY WILDLIFE MANAGEMENT Description m The Creston Valley Wildlife Management Authority, through Federal and Provincial cooperative programs, provides Henstve educational and recreational opportunities for the public of British Columbia, together with rehabilitation of important wildlife resources of the Creston Valley. Appropriations Actual Expenditures 131,468 Total of vote 130,972 Expenditure by standard classification Temporary assistance 31,456 Travel expense 2,727 Office expense 806 Materials and supplies -. 25,775 Rentals—outside suppliers 13,362 Acquisition—machinery and equipment 1,846 Grants, contributions, and subsidies ..^. 55,000 130,972 Vote 83 BUILDING OCCUPANCY CHARGES Description ■ This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations 5.958.000 Total of vote. Actual Expenditures 5,907,604 Expenditure by standard classification Rentals—outside suppliers 5,907,604 D 78 PROVINCE OF BRITISH COLUMBIA Vote 84 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemU consulting services. Appropriations Actual Expenditures 1,908,045 Total of vote 1,908,01 Expenditure by standard classification Data systems and processing 1,908,045 Statutory EMERGENCY PROGRAM ACT (R.S.B.C. 1979, chap. 106, sec. 16) Appropriations Actual Expenditures 3,790,517 Purchase of property subject to hazard 3,790,5] Expenditure by standard classification Professional and special services 281,911 Acquisition—land and buildings 3,508,606 3,790,517 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 4,580 Interest on overdue accounts 4,5| Expenditure by standard classification Other expenditure 4,580 FINANCE D 79 MINISTRY OF FINANCE Summary of Expenditure by Appropriation Vote No. Description 85 Minister's office I Supplement—Special Warrant No. 9 86 Administrative and support services.. 87 Office of the Comptroller General [ Supplement—Special Warrant No. 9 88 Computer and consulting services r 89 Purchasing Commission 90 Taxation administration 91 Assessment Act Appeal Boards t Supplement—Special Warrant No. 9 92 Government agencies 93 Provincial Capital Commission 94 Deregulation 95 Interest on public debt.... 96 Grants, contributions and subsidies... | Supplement—Special Warrant No. 9 I Statutory—British Columbia Payment to Canada of Federal Income Tax on behalf of Natural Gas Producers Repeal Act (1977, chap. 4, sec. 2) 97 Interest on deposits I Statutory— Infants Act (R.S.B.C. 1979, chap. 196, sec. 10(1)) Patients Property Act (R.S.B.C. 1979, chap. 313, sec. 25 (3)).... Supreme Court Act (R.S.B.C. 1979, chap. 397, sec. 23) 98 Incidentals 1 99 Advances under various statutes 100 Contingencies (all Ministries) 101 Treasury Board Staff 102 Building occupancy charges i Statutory— Capital Commission Act (R.S.B.C. 1979. chap. 42, sec. 10)—Crystal Garden restoration Crown Proceedings Act (R.S.B.C. 1979, chap. 86, sec. 14)—Judgments against the Crown Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts- Interest on revenue refunds.... Main -Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis $ $ $ $ 118,976 49,000 167,976 165,468 2,693,853 2,693,853 2,688,123 4,738,337 74,000 4,812,337 4,476,167 10,273,369 10,273,369 9,638,963 2,060,615 2,060,615 1,963,838 6,536,244 6,536,244 6,069,395 647,500 400,000 1,047,500 979,396 7,478,060 7,478,060 7,377,292 827,245 827,245 792,433 746,024 746.024 520,239 19,500,000 19,500,000 19,299,398 12,500,000 7,410,000 2,598,500 250,000 19,843,653 1,133,983 2,828,000 175,000 996,340 582,737 4,070,163 1,783,714 13,671,340 13.846.614 2,598,500 250,000 19,843,653 1,133,983 2,828,000 51,012 581,240 579 23,729 579 23,729 13,839,942 2,577,920 163,377 19,379,751 1,128,671 2,827,971 579 23,729 102,184,359 8,787,514 110,971,873 D 80 Vote 85 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS MINISTER'S OFFICE Description This vote provides for the office of the Minister of Finance, including his salary and expenses and those of h immediate staff. Appropriations 167,976 167,976 Actual Expenditures Total of vote. 118,976 Main Estimates 49,000 Special Warrant No. 9 Expenditure by standard classification Salaries Temporary assistance Travel expense Office expense Less Transfers Vote 98—Temporary Assistance 13,471 Vote 100—Salary Adjustments 34,284 Vote 178—Employee Benefits '.'..'. _ 2,016 135,553 13,471 149,024 41,336 24,879 215,239 165,43 FINANCE D 81 Vote 86 ADMINISTRATIVE AND SUPPORT SERVICES Description This vote provides central direction and management for the Ministry including monitoring of the Provincial Budget. Appropriations Actual Expenditures 2,693,853 Total of vote 2,688,123 Expenditure by standard classification Salaries 1,972,429 Temporary assistance 482,935 2,455,364 Travel expense 125,013 Professional and special services 455,811 Office expense 203,156 Office furniture and equipment ...,..,. 47,234 Advertising and publications 8,776 Motor vehicles 4,854 3,300,208 Less Transfers Vote 98—Temporary Assistance 473,233 Vote 100—Salary Adjustments 80,973 Vote 178—Employee Benefits 57,879 612,085 2,688,123 D 82 PROVINCE OF BRITISH COLUMBIA Vote 87 OFFICE OF THE COMPTROLLER GENERAL Description Under the Financial Control Act, the Comptroller General as Chief Accounting Officer of the Province has brS authority over and is responsible for the quality and integrity of the financial management and control systems in u. I throughout Government. In particular, these responsibilities include the review and development of financial administration and accountral policies, together with related legislation; financial reporting and analysis; central accounting operations, includSI payroll and personnel accounting, accounts payable and pre-audit, trusts and general ledger; planning and development ■« financial systems policies and procedures, and undertaking independent reviews of the adequacy of design and til efficiency and effectiveness of the systems of financial controls throughout Government. - Appropriations Actual Expenditures 4,812,337 Total of vote 4,476,1(1 4,738,337 Main Estimates 74,000 Special Warrant No. 9 4,812,337 Expenditure by standard classification Salaries 3,639,438 Temporary assistance 392,918 4,032,356 Travel expense 83,812 Professional and special services 192,091 Office expense 230,024 Office furniture and equipment 70,247 4,608,530 Less Transfers Vote 100—Salary Adjustments 68,881 Vote 178—Employee Benefits 39,175 Vote 185—Pre-retirement Leave 24,307 132,363 4,476,167 D 83 Vote 88 COMPUTER AND CONSULTING SERVICES Description m The Data Processing Branch represents the Ministry in all its dealings with the British Columbia Systems Corporation. It develops system proposals, administers contracts, and monitors systems design and implementation of all projects undertaken for this Ministry. K The Branch also provides data entry services on a demand basis to all ministries and a number of Crown corporations. Kincludes an operations and control section which is responsible for scheduling input to the Corporation's computer [^facilities, quality-checking output, and distributing it to service users. Appropriations Actual Expenditures Expenditure by activity ■ 2,773,369 Data Processing Branch 2,820,286 1 7,500,000 Computer and consulting charges (net of recoveries).: 6,818,677 10,273,369 Total of vote 9,638,963 Expenditure by standard classification Salaries 2,488,830 Temporary assistance 175,858 2,664,688 Travel expense 1,763 Data systems and processing 6,946,193 Office expense 22,954 Office furniture and equipment 7,298 Materials and supplies 7,122 9,650,018 Less Transfers Vote 100—Salary Adjustments 1,167 Vote 178—Employee Benefits 3,419 Vote 185—Pre-retirement Leave 6,469 11,055 9,638,963 Tl D 84 PROVINCE OF BRITISH COLUMBIA Vote 89 PURCHASING COMMISSION Description The Commission acts as the central purchasing agent for all ministries and provides a warehousing facility for cert i goods. Appropriations Actual Expenditures 1 Expenditure by activity 2,060,605 Purchasing administration ,....-....« 2,012,028 1,482,562 Warehousing operation 1,388,858 1,482,552 Less recoveries 1,437,048 2,060,615 Total of vote l,963ffl| Expenditure by standard classification Salaries 1,842,369 Temporary assistance 20,212 1,862,581 Travel expense 71,043 Office expense 52,039 Office furniture and equipment 6,119 Advertising and publications 15,072 Materials and supplies 1,418,668 Motor vehicles 16,992 Acquisition—machinery and equipment 11,668 3,454,182 Less Transfers Vote 100—Salary Adjustments 4,278 Vote 178—Employee Benefits ,j 11,975 Recoveries Ministries 1,437,048 Increase in inventory 37,043 1,963,838 FINANCE D 85 i 90 TAXATION ADMINISTRATION Description This vote provides for the administration of all taxing statutes which are the responsibility of the Minister of Finance. The Consumer Taxation Branch administers the Social Service Tax Act, Gasoline Tax Act, Gasoline (Coloured) Tax Act, Motive Fuel Use Tax Act, Fuel Oil Tax Act, Horse Racing Tax Act, Tobacco Tax Act, and Hotel Room Tax Act. The Income "fixation Branch administers the Mining Tax Act, Logging Tax Act, Corporation Capital Tax Act, Insurance Premium Tax Act, Probate Fee Act, Succession Duty Act, and Gift Tax Act. The Real Property Taxation Branch administers the Taxation Uct, School Act, and Water Act as they relate to real property taxation in the nonmunicipal areas of the Province. Appropriations Actual Expenditures Expenditure by activity 4,900,471 Consumer Taxation Branch 4,532,756 ■ 943,781 Income Taxation Branch 824,002 j 691,992 Real Property Taxation Branch 712,637 6,536,244 Total of vote 6,069,395 Expenditure by standard classification Salaries 4,805,248 Temporary assistance 333,370 5,138,618 Travel expense 270,703 Professional and special services 204,277 Office expense 296,094 Office furniture and equipment 72,421 Advertising and publications 2,481 Materials and supplies 87,606 Motor vehicles 31,819 6,104,019 Less Transfers Vote 98—Temporary Assistance 569 Vote 100—Salary Adjustments 7,290 Vote 178—Employee Benefits 20.587 Vote 185—Pre-retirement Leave 6,178 34,624 6,069,395 D 86 PROVINCE OF BRITISH COLUMBIA Vote 91 ASSESSMENT ACT APPEAL BOARDS Description This vote provides for the fees and expenses of the Courts of Revision and the Assessment Appeal Board in hearM appeals of the property tax assessments. Appropriations Actual Expenditures Expenditure by activity 404,000 Courts of Revision 317,500 643,500 Assessment Appeal Board 661,896 1,047,500 Total of vote 979,HJ 647,500 Main Estimates 400,000 Special Warrant No. 9 1,047,500 Expenditure by standard classification Fees and allowances—boards, commissions, courts 809,614 Professional and special services 15,139 Office expense 154,643 979,396 Vote 92 GOVERNMENT AGENCIES Description This vote provides for the 62 Government Agents located throughout the Province. Agents perform functions tore; Ministry in the collection of revenue and in the payment of certain accounts as well as representing other ministries wlu necessary. They also perform such statutory functions as Provincial Collector, Water Recorder, Gold Commissioner,®! Commissioner, Marriage Commissioner, Registrar of Births, Deaths, and Marriages, Official Administrator, Dial Registrar of Voters, and Issurer of Autoplan insurance and motor vehicle licences. In addition, they carry out strike 'bj supervision as Government representatives and complete certain investigations for the Rentalsman. Appropriations Actual Expenditures j 7,478,060 Total of vote 7,37711 Expenditure by standard classification Salaries 6,633,618 Temporary assistance 495,426 7,129,044 Travel expense..... 304,844 Professional and special services 772 Office expense 215,389 Office furniture and equipment..... 117,203 Acquisition—machinery and equipment 229,461 Other expenditure 4,072 8,000,785 Less Transfers Vote 98—Temporary Assistance 379,781 Vote 100—Salary Adjustments 60,609 Vote 178—Employee Benefits 148,234 Vote 185—Pre-retirement Leave 34,869 623,493 7,377,292 FINANCE D 87 Vote 93 PROVINCIAL CAPITAL COMMISSION Description ■ The Provincial Capital Commission is responsible for the preservation, upgrading, and planning of the amenities for and within the Capital precinct; to plan the allocation of undeveloped Government properties within this area and to I manage development of certain of those properties which do not readily fall within the purview of single-purpose agencies; to administer the funds provided for the improvement and beautification projects in the Greater Victoria area in cooperation with local municipalities. appropriations Actual Expenditures I 827,245 Total of vote 792,433 Expenditure by standard classification Salaries 305,534 Temporary assistance 16,124 321,658 Travel expense 2,495 Professional and special services 18,823 Office expense 7,169 Office furniture and equipment 1,739 Advertising and publications 1,127 Materials and supplies 12,448 Grants, contributions, and subsidies 440,000 805,459 Less Transfers Vote 100—Salary Adjustments 3,069 Vote 178—Employee Benefits _ 9,957 13,026 792,433 Vote 94 DEREGULATION Description This vote provides for cutting the red tape within all ministries of Government and reviewing all existing legislation and regulations for the purpose of ensuring that such legislation and regulations serve a useful public purpose. Appropriations Actual Expenditures 746,024 Total of vote 520,239 Expenditure by standard classification Salaries 81,130 Temporary assistance 394,179 475,309 Travel expense 13,766 Professional and special services 1,294 Office expense 18,343 Office furniture and equipment 1,986 Advertising and publications 6,584 Rentals—outside suppliers 8,214 525,496 Less Transfers Vote 100—Salary Adjustments 1,950 Vote 178—Employee Benefits _ 3.307 5,257 520,239 D 88 PROVINCE OF BRITISH COLUMBIA Vote 95 INTEREST ON PUBLIC DEBT Description This vote provides for the cost of interest on the Provincial direct debt. Appropriations Actual Expenditures 19,500,000 Total of vole 19,299Ji Expenditure by standard classification Other expenditure 19,299,398 Vote 96 GRANTS, CONTRIBUTIONS AND SUBSIDIES Description This vote provides for grants and subsidies administered by the Ministry. Appropriations Actual Expenditures Expenditure by activity Power and telephone line beautification 503,671 Payment of natural gas producers Federal income tax on deemed 525,000 5,496,340 7,100,000 500,000 50,000 13,671,340 12,500,000 175,000 996,340 13,671,340 income 5,496,340 Assessment Authority Act (sec. 16)—Operating grant 7,013,400 Land Tax Deferment Act (sec. 19) 441,167 Municipal Act (sec. 23) 47,595 Total of vote I3,502Pfi Main Estimates Special Warrant No. 9—Supplement Statutory—British Columbia Payment to Canada of Federal Income Tax on Behalf of Natural Gas Producers Repeal Act (1977, chap. 4, sec. 2) Expenditure by standard classification Grants, contributions, and subsidies 13,502,173 FINANCE D 89 Vote 97 INTEREST ON DEPOSITS Description 1 This vote provides for interest on funds for which the Ministry is trustee. Appropriations Expenditure by activity Actual Expenditures 1 4,583,714 Interest on Suitors' Fund deposits 4,583,714 1.182.737 Interest on Official Guardian deposits 1,182.736 I 5,127,007 Interest on Official Committee deposits 5,127,007 1 2,943,156 Interest on Intestate Estate deposits 2,943,156 10,000 Interest on Cemetery Company Act deposits 3,329 33.000.000 Interest on Public Service Superannuation Fund 24,652,626 75,000 Interest on Members of the Legislative Assembly Superannuation 51,221 46.921.614 38,543,789 33.075.000 13.846.614 24,703,847 13,839,942 Main Estimates ■ 7,410.000 Statutory— j 582,737 Infants Act (R.S.B.C. 1979, chap. 196. sec. 10(1)) 1 4.070.163 Patients Property Act (R.S.B.C. 1979, chap. 313, sec. 25 (3)) 1,783.714 Supreme Court Act (R.S.B.C 1979, chap. 397, sec. 23) 13.846.614 Expenditure by standard classification Other expenditure.. 38,543.789 24,703,847 13,839,942 1 Vote 98 INCIDENTALS Description This vote provides for miscellaneous expenditures of the Ministry. ■ Appropriations Expenditure by activity Actual Expenditures 710,000 Temporary assistance 686,459 I 395,000 3,500 464,707 5,931 Unclaimed Money Act (sec. 5) j 25,000 Incidentals and contingencies 46.768 _ 1.465.000 Bank charges 1,374,055 2,598,500 Total of vote 2,577,920 Expenditure by standard classification 685,216 Professional and special services 1,397,197 Advertising and publications 466,143 Other expenditure 29,364 2,577,920 D 90 PROVINCE OF BRITISH COLUMBIA Vote 99 ADVANCES UNDER VARIOUS STATUTES Description This vote provides for statutory advances to local government and other entities in respect of property taxes ill nonmunicipal areas collected on their behalf by the Ministry of Finance. Appropriations Actual Expenditures Expenditure by activity 60,000 Local Services Act (sec. 7) 45,000 Municipal Finance Authority Act (sec. 15) 46,572 650,000 Water Act (sec. 62) (improvement districts) — 4,600,000 Hospital District Act (sec. 25) 5,027,809 17,000,000 Municipal Act (sec. 794) (regional districts) 19,259,328 1,900,000 Municipal Act (sec. 833) (improvement districts) 2,620,025 700,000 Municipal Act (sec. 784) (regional districts) 833,930 1,300,000 Library Act (sec. 36) (rural) 1,780,587 3,500,000 Assessment Authority Act (sec. 16(3)) 3,036,308 10,000 Municipal Act (sec. 11) 3,796 29,765,000 32,608,355 29,515,000 Less Recoveries 32,444,978 250,000 Total of vote _16323§| Expenditure by standard classification Loans and advances 32,608,355 Recoveries 32,444,978 163,377 Vote 100 CONTINGENCIES (ALL MINISTRIES) Description Provides for salary increases for established staff in all ministries as well as salaries for new positions, together ^Ji those costs for approved pre-retirement leave, banked vacation leave, and banked educational leave not provided f( t elsewhere. This vote also provides for payments to the British Columbia Buildings Corporation for costs of building accommodi 'it tion for all ministries not provided for elsewhere. Appropriations Expenditure by activity 17,843,653 Salaries 2,000,000 Building occupancy... 19,843,653 Total of vote... Actual Expenditures 16,557,389 2,822,362 19,379gSj Expenditure by standard classification Salary transfers Rentals—outside suppliers 16,557,389 2,822,362 19,379,751 FINANCE D 91 Vote 101 TREASURY BOARD STAFF Description 1 This vote provides for staff support to the Treasury Board in the provision of central direction and control over the Rperations of all government ministries. Reviews and analyzes the content, cost, efficiency, and effectiveness of Government programs, analyzes all expenditure estimates and requests, establishes Government budgetary practices and procedures, coordinates the development of the annual budget estimates, and assists in the determination of the over-all allocation of financial resources, ensures that sound and effective management and administrative policies, practices, systems, and procedures exist and are used throughout all Government ministries; analyzes and approves all organization structures, assesses and controls the number of personnel employed within the Government establishment, and determines the classification of all positions within Government organization structures. ■Appropriations Actual Expenditures m 1,133,983 Total of vote 1,128,671 Expenditure by standard classification Salaries 1,128,791 Temporary assistance 45,110 1,173,901 Travel expense 41,156 Professional and special services 16,065 Office expense 38,494 Office furniture and equipment 11,435 Advertising and publications 4,102 1,285,153 Less Transfers Vote 100—Salary Adjustments 93,641 Vote 178—Employee Benefits :t;„. 62,841 156,482 1,128,671 — D 92 PROVINCE OF BRITISH COLUMBIA Vote 102 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance oil buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 2,828,000 Total of vote 2,827,9^| Expenditure by standard classification Rentals—outside suppliers 2,827,971 Statutory CAPITAL COMMISSION ACT (R.S.B.C. 1979, chap. 42, sec. 10) Appropriations Actual Expenditures 51,012 Expenditure by standard classification Grants, contributions, and subsidies 51,012 Statutory CROWN PROCEEDINGS ACT (R.S.B.C. 1979, chap. 86, sec. 14) Appropriations Actual Expenditures 581,240 Expenditure by standard classification Salaries 919 Travel expense 3,525 Professional and special services 1,168 Other expenditure 575,628 581,240 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 1 579 23,729 24,308 Total 24$! j] Expenditure by standard classification Other expenditure 24,308 MINISTRY OF FORESTS D 93 Summary of Expenditure by Appropriation ■Vote No. Description 103 Minister's Office Program Supplement—Special Warrant No. 10 ■ 104 Ministry Administration Program : 105 Finance and Administrative Program 106 Forestry Program K07 Fire Suppression Program Statutory—Forest Act (R.S.B.C. 1979, chap. 140, sec. 124 (4)) 108 Timber, Range and Recreation Program •109 Field Operations Program HO Reservoir Clearing Program Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 55(3)) 111 Implementation of new legislation 112 Building occupancy charges 113 Computer and consulting charges Statutory—Revenue Act (R.S.B.C. 1979. chap. 367, sec. 59)— Interest on overdue accounts Main Estimates Voted $ 123,272 —Total Appropriations- Other Authorizations 2,193,809 17,230,608 60,191,667 7,717,500 36,221,670 24,016,881 10 3,161,974 3,156,000 2,913,797 5,000 9,843,538 55,910 6,847 128,272 2,193,809 17,230,608 60,191.667 36,221,670 24,016,881 55,920 3,161,974 3,156,000 2,913,797 6,847 Actual Expenditures Cash Basis 129,009 2,193,809 16,830,608 56,591,667 17,561,038 36,147,144 24,016,881 55,920 3.161,974 3,156,000 2,913,797 156,927,18 9,911,295 166,838,483 162,764,694 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 103 MINISTER'S OFFICE PROGRAM Description This vote provides for the office of the Minister of Forests, including his salary and expenses and those of h® immediate staff. Appropriations Actual Expenditures 128,272 Total of vote 129,003 123,272 Main Estimates 5,000 Special Warrant No. 10 128,272 Expenditure by standard classification Salaries 117,718 Travel expense 23,048 Office expense 5,874 146,640 Less Transfers Vote 100—Salary Adjustments 16,959 Vote 178—Employee Benefits 672 17,631 129,009 FORESTS Kgte 104 MINISTRY ADMINISTRATION PROGRAM Description This vote provides for the executive direction services for the Ministry, including the Deputy Minister, Assistant 0epUty Ministers, Chief Forester, and their immediate staff; the Information Services Branch provides for the dissemination of information concerning Ministry activities; and the Strategic Studies Branch which supplies the capability to Bbnduct studies to obtain the information required in policy planning, alternative evaluations to assist in developing ■Ministry policy objectives, and the evaluation of all Ministry programs. ■ Appropriations Actual Expenditures Expenditure by activity 448,265 Deputy Minister and executive 484,397 1,094,333 Information services 1,208,765 651,211 Strategic studies 618,265 2,311,427 ■ Less Recoveries 117,618 2,193,809 Total of vote 2,193,809 Expenditure by standard classification Salaries 1,463,667 Temporary assistance 143,563 1,607,230 Travel expense 104,186 Professional and special services 196,531 Office expense 40,472 Office furniture and equipment 9,709 Advertising and publications 375,926 Materials and supplies 68,918 Rentals—outside suppliers 5,504 Rentals—intra-ministry 16,075 Acquisition—machinery and equipment 17,716 2,442,267 Less Transfers Vote 100—Salary Adjustments 87,650 Vote 178—Employee Benefits 39,540 Vote 185—Pre-retirement Leave 3,650 Recoveries Forest and Range Resource Fund 117,618 248,458 2,193,809 D 96 Vote 105 PROVINCE OF BRITISH COLUMBIA FINANCE AND ADMINISTRATION PROGRAM Description This vote provides for directing, controlling, and coordinating, the financial, human resources, and genetj administrative services activity of the Ministry's operations, and also provides the professional and technical experts involving lands, buildings and grounds, vehicles, equipment, marine services, communications, inventories warehousing. Appropriations 1,751,855- 764,308 658,782 1,172,607 712,713 12,170,343 Expenditure by activity Financial Services Branch I Personnel services Training services Legal and administration ... Systems services Technical services Actual Expenditures 4,127.300 1,242,597 472,699 1.191.275 728.167 18,593,072 17,230,608 Less Recoveries.... Total of vote. Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Motor vehicles Rentals—outside suppliers Rentals—intra-ministry Acquisition—land and buildings Acquisition—machinery and equipment.. Grants, contributions, and subsidies Other expenditure Less Transfers Vote 100—Salary Adjustments.... Vote 178—Employee Benefits Vote 185—Pre-retirement Leave.. Recoveries Intra-ministry Forest and Range Resource Fund . 157.576 59,565 33,841 5,428,331 9,524,502 26,355,110 9,524,502 9,886,063 2,363,744 12,249,807 1,918,052 726,318 625,629 1,546.021 8,671 6,024.396 1,478.036 1,826.507 404.892 719,083 2,835,342 1,671,100 569 32,034,423 15,203,815 16,830,608 16,830,60 FORESTS D 97 Vote 106 FORESTRY PROGRAM Description B This vote provides for the development of plans and programs covering the management and use of forest lands for the long-term benefit of the Province; the development of realistic silviculture goals and objectives; the maintenance of a Provincial forest resource data base; provides technology and information relating to forest reorganization and regrowth of acceptable tree crops, and the development and programs and policies relating to the protection of the forest resources. Appropriations Actual Expenditures Expenditure by activity ■ 6,099,620 Inventory 5,918,982 9,038,052 Fire protection 8,174,209 ■ 2,172,468 Pest management 2,114,346 3.969,174 Research 8,102,817 826,013 Planning 864,935 38.086,340 Silviculture 43,898,621 69,073,910 ^B Less Recoveries 12,482,243 60,191,667 Total of vote 56,591.667 Expenditure by standard classification Salaries 13,481,263 Temporary assistance 21,794,716 35,275,979 Travel expense 1,484,943 Professional and special services 14,707,381 Office expense 328,845 Office furniture and equipment 153,104 Advertising and publications 257,099 Materials and supplies 5,010,792 Rentals—outside suppliers 5,703,410 Rentals—intra-ministry 1,771,853 Acquisition—land and buildings 3,630,826 Acquisition—machinery and equipment 1,432,833 Other expenditure 848 69,757,913 Less Transfers Vote 100—Salary Adjustments 379,746 Vote 178—Employee Benefits 229,774 Vote 185—Pre-retirement Leave 74,483 Recoveries Forest and Range Resource Bind 12,482,243 13,166,246 56,591,667 D 98 PROVINCE OF BRITISH COLUMBIA Vote 107 FIRE SUPPRESSION PROGRAM Description This vote provides for the establishment and maintenance of an efficient fire control organization and for dra expenditures incurred in forest fire suppression, including air tanker operations and facilities. Appropriations Actual Expenditures 17,561,038 Total of vote 17,56lH| 7.717,500 Main Estimates 9,843,538 Statutory—Forest Act (R.S.B.C. 1979, chap. 140, sec. 124 (4)) Expenditure by standard classification Salaries 591,534 Temporary assistance 905,971 Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Rentals—intra-ministry Acquisition—land and buildings .....Jr....... Acquisition—machinery and equipment Other expenditure 1,497,505 135.358 2.559,706 18,878 8,842 42,265 2,609,223 9,025,428 72,519 288,079 1,202,070 101,165 17,561,038 FORESTS D 99 Vote 108 TIMBER, RANGE AND RECREATION PROGRAM Description B This vote provides for the administration and development of policy procedures and controls for al I types of timber (enure and the issuance of timber contracts; provides the professional and technical expertise in engineering forest road construction and maintenance; scaling and valuation of wood fibre; management of the Crown range resources; management and development of Provincial forest areas for public use. Appropriations Actual Expenditures Expenditure by activity 4,369,821 Valuation 4,080,972 4,895,117 Timber management 4,070,127 ■ 2,540,028 Range management 2,548,513 B 1,519,653 Recreation management 2,615,906 \ 1,948,896 Engineering 1,689,431 5,745,094 Forest Service roads (maintenance) 6,619,996 L 825,000 R)rest Service roads (capital) 702,168 14,378,061 Scaling 13,820,031 36,221,670 Total of vote 36,147,144 Expenditure by standard classification Salaries 20,783,843 Temporary assistance 7,291,496 28,075,339 Travel expense 1,354,897 Professional and special services 837,446 Data systems and processing 439 Office expense 178,840 Office furniture and equipment 59,503 Advertising and publications 114,574 Materials and supplies 1,875,995 Rentals—outside suppliers 3,008,728 Rentals—intra-ministry 1,366,599 Acquisition—land and buildings 123,048 Acquisition—machinery and equipment 220,535 Other expenditure 6,300 37,222,243 Less Transfers Vote 100—Salary Adjustments 738,471 Vote 178—Employee Benefits 265,646 Vote 185—Pre-retirement Leave 70,982 1,075,099 36,147,144 PROVINCE OF BRITISH COLUMBIA Vote 109 FIELD OPERATIONS PROGRAM Description This vote provides for regional executive and staff, district management and staff field operations. Appropriations Actual Expenditures Expenditure by activity 24,016,881 Program expenditure 24,903,346 Less Recoveries «. 886,465 24,016,881 Total of vote 24,016,j Expenditure by standard classification Salaries 16,868,919 Temporary assistance f... 3,963,155 20,832,074 Travel expense 694,690 Professional and special services 40,923 Office expense v 945,091 Office furniture and equipment 101,053 Advertising and publications 7,045 Materials and supplies 203,599 Rentals—outside suppliers 328,219 Rentals—intra-ministry 1,741,343 Acquisition—machinery and equipment 367,708 25,261,745 Less Transfers Vote 100—Salary Adjustments 172,056 Vote 178—Employee Benefits 61,814 Vote 185—Pre-retirement Leave 124,529 Recoveries Forest and Range Resource Fund 886,465 1,244,864 24,016,881 D 101 Vote 110 RESERVOIR CLEARING PROGRAM Description I This vote provides funds for the salvage of merchantable timber and the disposal of debris from pondage areas and 'ihydro power lines rights-of-way. ■ Appropriations Actual Expenditures Expenditure by activity 3.912,398 Program expenditure 5,371,508 ■ 3,856,478 Less Recoveries 5,315,588 55,920 Total of vote 55,920 10 Main Estimates 55,910 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 55 (3)) 55,920 Expenditure by standard classification Salaries 2,299 Temporary assistance 428,601 430,900 Travel expense........ 101,063 Professional and special services 2,251,834 Office expense 3,096 Advertising and publications 3,680 Materials and supplies 92,148 Rentals—outside suppliers 2,484,916 Rentals—intra-ministry 3,871 5,371,508 Recoveries British Columbia Hydro and Power Authority 5,315,588 55,920 D 102 PROVINCE OF BRITISH COLUMBIA Vote 111 IMPLEMENTATION OF NEW LEGISLATION Description This program's primary purpose is to carry out sections 8 and 9 of the Ministry of Forests Act and to implemea specific sections of the Forest Act and Range Act. Appropriations Actual Expenditures Expenditure by activity 42,547 Appeals 42,547 383,909 Range 383,909 1,382,989 Resource analysis 1,382,989 859,033 Relocation and reorganization costs 859,033 493,496 Small business programs and new and replacement tenures 493,496 3,161,974 Total of vote 3,161,971 Expenditure by standard classification Temporary assistance 1,491,452 Fees and allowances—boards, commissions, courts 30,260 Travel expense 178,269 Professional and special services 249,592 Office expense 52,935 Office furniture and equipment 397,240 Advertising and publications 50,185 Materials and supplies 270,106 Rentals—outside suppliers 328,307 Rentals—intra-ministry 59,379 Acquisition—machinery and equipment 54,249 3,161,974 Vote 112 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenancaj buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures I Expenditure by activity 3,156,000 Building and occupancy charges 3,317,320 Less recoveries 161.320 3,156,000 Total of vote 3,15*1 Expenditure by standard classification Rentals—outside suppliers 3,317,320 Recoveries Forest and Range Resource Fund 161,320 3,156,000 FORESTS Bote 113 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and management consulting services. I Appropriations Actual Expenditures Expenditure by activity I 2,913,797 Computer and consulting charges 3,690,789 I Less recoveries 776,992 2,913,797 Total of vote 2,913,797 Expenditure by standard classification Data systems and processing 3,690,789 Recoveries Forest and Range Resource Fund 776,992 2,913,797 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) K Appropriations Actual Expenditures 6,847 Interest on overdue accounts 6,847 Expenditure by standard classification Other expenditure 6,847 HEALTH MINISTRY OF HEALTH Summary of Expenditure by Appropriation Main Vote Estimates No. Description Voted $ 114 Minister's office 165,162 I Supplement—Special Warrant No. r>i2 ill5 Administration and support services.. 25,080,048 116 Preventive services 41,525,910 117 Direct community care services 257,891,426 I Supplement—Special Warrant No. 12 118 Hospital Programs 795,254,313 ■ Supplement—Special Warrant Nos. 2 and 13 119 Medical Service Commission 345,837,500 I Statutory—Medical Services Act (R.S.B.C. 1979, chap. 255, sec. 12) 120 Emergency Health Services Commis sion 34,071,000 Supplement—Special Warrant No. 12 :.... 121 Forensic Psychiatric Services Com f mission 122 Alcohol and Drug Commission ■ Statutory—Revenue Act (R.S.B.C 1979, chap. 367, sec. 55 (3)) «23 Building occupancy charges 124 Computer and consulting charges ■ Statutory—Revenue Act (R.S.B.C 1979, chap. 367, sec. 59)— Interest on overdue accounts -Total Appropriations- Other Authorizations Total $ 215 25,080 41,525 162 048 910 7,411,000 6,498,391 984,165,065 352,335,891 Actual Expenditures Cash Basis 204,244 23,872,360 39,733,614 965,276,999 2,800,000 36,871,000 37,154,274 5,126,889 5,126,889 4,935,300 12,797,336 8,169 12,805,505 12,805.505 30,919,000 30,919,000 29,850,614 2,317,000 2,317,000 2,317,000 5,101 5,101 5,101 1,550,985,584 205,683,413 1,756,668,997 1,730,027,725 D 106 PROVINCE OF BRITISH COLUMBIA Vote 114 DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS MINISTER'S OFFICE Description This vote provides for the office of the Minister of Health, including his salary and expenses and those of I immediate staff. Appropriations 215,162 Total of vote. Actual Expenditures 165,162 50,000 215,162 Main Estimates Special Warrant No. 12 Expenditure by standard classification Salaries Temporary assistance Travel expense Office expense Materials and supplies Less Transfers Vote 100—Salary Adjustments 8,361 Vote 178—Employee Benefits 2,016 Vote 185—Pre-retirement Leave 1,252 132,298 21,187 153,485 40,851 19,699 1,838 215,873 HEALTH D 107 Vote 115 ADMINISTRATION AND SUPPORT SERVICES Description I Deputy Minister's office—Provides executive direction for the Ministry, including funds for use in the Ministry's program of development and promotion of better health. W[Executive support services—Provides executive direction for community health services. ■ Financial services—Provides for the direction, co-ordination and planning of the Ministry's financial activities as well as direct accounting services for community health and certain other programs. ■ Management services—Provides management services to evaluate existing and proposed operations and procedures; maintains a central reprographic service and provides other miscellaneous services to the headquarters staff. H Personnel Division—Provides staff management, labour relations and negotiation services, funds for staff education Bad training and Ministry employee relocation costs. ■ Data processing and management information—Provides for computer and systems review and evaluation of the Ministry's programs and liaison with the British Columbia Systems Corporation. H Grants—special care services—Provides funds to support agencies providing health related services. The agencies provide an extension of the Ministry's programs including assistance to isolated communities and assistance to individuals who incur excessive medical and related costs not covered by existing plans. Provides for staff to evaluate and administer die use of the funds. Hearing Aid Regulation Act—Provides for registration and licensing of hearing aid dealers and consultants. Health promotion and information—Composed of the following programs: Health promotion—Provides for the planning and implementation of information programs for the public through the press releases, audio-visual crafts, pamphlets and advertising; maintains a reference and film library and a centralized audio-visual production centre for use by all ministries; provides agency funding for related programs. Nutrition and health education—Provides for the planning, implementation, and evaluation of an applied nutritional and health education program. Includes counselling and education programs for pregnant women, parents of infants and children, fitness and weight control for adults and senior citizens. Provides agency funding for related programs. Occupational health—Provides medical consultation, examination and advice for public servants, medical industrial occupation consultation to Crown corporations and private industry, an alcoholism treatment program for public servants, and a Provincial radiation protection service. Planning and development—Composed of the following programs: Program development—Provides planning, development, evaluation, research, and consultation. Vital Statistics—Provides registration and certification of births, marriages, divorces, deaths, changes of names, as well as other registration services and statistical services. ^KSupp/y and services—Composed of the following: Administration and central supply—Provides administration for various central services provided to the Ministry and other outside facilities and agencies. Provides a central stores for distribution of goods, medical supplies, and pharmaceuticals. Coquitlam and Victoria regional linen services—Provides linen service for a number of hospitals, institutions, and programs in the Lower Mainland and Greater Victoria area. Industrial services—Maintenance of hospital equipment and furnishings. t Transport services—Provides an escort and transportation service. Mechanical services—Provides a mechanical inspection, maintenance service, and vehicle co-ordination service throughout the Province for the Ministry vehicles as well as various other Government ministries. Appropriations Actual Expenditures Expenditure by activity 1,141,636 Deputy Minister's office 841,088 278,530 Executive support services 294,182 489,339 Financial services 531,799 945,657 Management services 1,083,633 1,440,468 Personnel Division 1,369,602 338,991 Data processing and management information 253,225 5,427,265 Grants—special care services 5,601,753 E 25.952 Hearing Aid Act 19,475 Health Promotion and Information Health promotion 1,998,853 Nutrition and health education 1,199,426 Occupational health 980,660 Total Health Promotion and Information (net of recoveries) 4,178,939 D 108 PROVINCE OF BRITISH COLUMBIA Vote 11S—Continued Planning and Development 947,573 Program development 678,269 2,075,838 Vital statistics 2,018,260 3,023,411 Total Planning and Development 2,696,529 Supply and Services 1,304,368 Administration and central supply 970,187 2,499,287 Coquitlam Regional Linen Service 2,348,457 1,656,741 Victoria Regional Linen Service 1,549,599 787,025 Industrial services 764,452 971,561 Transport services 946,270 481,467 Mechanical services 423,170 7,700,449 Total Supply and Services 7,002,135 25,080,048 Total of vote 23,872a Expenditure by standard classification Salaries 12,206,752 Temporary assistance .v.*.. 1,309,323 13,516,075 Fees and allowances—boards, commissions, courts 49,221 Travel expense 1,093,920 Professional and special services 1,103,235 Office expense 893,750 Office furniture and equipment! 109,978 Advertising and publications '. 614,796 Materials and supplies 8,852,480 Motor vehicles 114,545 Rentals—outside suppliers 42,816 Acquisition—machinery and equipment 830,165 Grants, contributions, and subsidies 5,788,918 33,009,899 Less Transfers Vote 100—Salary Adjustments 252,279 Vote 178—Employee Benefits 81,133 Vote 185—Pre-retirement Leave 58,096 Recoveries—Material and supplies Sales 1,146,435 Transfers 7,599,596 9,137,539 23,872,360 HEALTH D 109 Vote 116 PREVENTIVE SERVICES Description I Headquarters—preventive services—Provides for salaries and expenses of those headquarters staff not assigned to ' specific programs. ■ Field administration—Provides for health unit staff and operating expenses that cannot be conveniently charged to a i specific program, e.g., health unit directors, clerical staff, office expenses, operating expenses of pooled vehicles. ■ Public Health Nursing—Public Health Nursing provides community health services in which public health nurses emphasize preventive health services, health education and health promotion, and deliver direct health care to all persons in a variety of settings. This includes pre- and post-natal programs, infant, pre-school and school programs, adult care, geriatric services, epidemiology, communicable disease control and other services related to the identification, facilitation ! of treatment and follow-up of health programs. B Speech and hearing service—Provides for an accountable speech pathology service to the people of British Columbia in order to resolve or measurably reduce the effect of individual communication disorders. Delivers services through Imblic health units and schools in co-operation with other Provincial and Federal ministries. The division emphasizes . prevention of communication disorders and problems secondary to speech and hearing disorders. Public Health Inspection—Administration of various regulations and standards related to environmental health. These include regulations dealing with food premises, swimming-pools, water supplies, housing, small sewage-disposal systems, community care facilities and general sanitation. Dental health services—Provides dental health care throughout the Province by means of dental staff located in health units, e.g., programs in schools and communities without a resident physician. Provides financial assistance to agencies and persons for the purpose of promoting good dental health care or those providing dental services on behalf of the Ministry. H Epidemiology—Provides for the costs of biological and medical suppplies for the Ministry's communicable disease program. B Grants—health services—Provides grants for the delivery of public health services to the Capital Regional District and municipalities in Greater Vancouver. ^mVancouver Bureau—Composed of the following programs: Support services—Provides executive direction for health services under the Vancouver Bureau, distribution of pharmacy products to clients of certain programs, and maintenance of Provincial Health Building. Provincial Laboratory—Provides public health laboratory services for the diagnosis, investigation, and control of communicable diseases and for the amelioration of the environment. Venereal disease control—Provides for a certain control service for the inter-change of information for patients with venereal disease and their contacts between Provincial health units, other provinces, and other countries; operates a main clinic in Vancouver and provides policy procedures for the control of these infections throughout the Province. Medical supply services—Supports patients mainly in the home who suffer special types of diseases such as renal failure and Cronhn's disease, etc., by providing equipment, supplies, medications, and trained assistance. Community vocational rehabilitation services—Provides rehabilitative medical services and vocational training to those who suffer a physical, mental, or social handicap which prevents their seeking and obtaining gainful employment. Tuberculosis control—Directs the treatment of active cases by either divisional or private physicians; arranges special skin testing and for X-ray surveys when indicated, supervises the distribution on antimicrobial drugs, maintains a central registry, and provides a contact tracing service. Appropriations Actual Expenditures Expenditure by activity 495,312 Headquarters—preventive services 424,012 7,508,820 Field administration 6,917,506 9,171,453 Public Health Nursing 8,999,753 3,722,339 Speech and hearing service 3,507,805 2,613,301 Public health inspection 2,500,743 1,637,428 Dental health services 1,465,392 945,000 Epidemiology .- 1,055,578 4.093,195 Grants—health services 3,449,411 D 110 PROVINCE OF BRITISH COLUMBIA Vote 116—Continued Vancouver Bureau 422,703 Support services—Vancouver Bureau 390,978 3,678,468 Provincial Laboratory 3,842,374 748,218 Venereal disease control 715,885 2,468,476 Medical supply services 2,525,651 2,071,681 Community vocational rehabilitation services.. 1,988,271 1,949,516 Tuberculosis control 1,950,255 11,339,062 Total Vancouver Bureau 11,413,414 41,525,910 Total of vote 39,73331 Expenditure by standard classification Salaries 26,127,402 Temporary assistance 1,107,277 27,234,679 Travel expense 1,260,663 Professional and special services 1,350,109 Office expense 440,872 Office furniture and equipment .»4 274,146 Advertising and publications 51,617 Materials and supplies 5,610,725 Motor vehicles 409,445 Rentals—outside suppliers ,„......«..„,.„.-. . 4,632 Acquisition—machinery and equipment 625,079 Grants, contributions, and subsidies ;.,-«■.>, „■ 4,166,879 41,428,846 Less Transfers Vote 100—Salary Adjustments 1,455,488 Vote 178—Employee Benefits 44,406 Vote 185—Pre-retirement Leave 128,902 Recoveries re biologicals and dialysis supplies 66,436 1,695,232 39,733,614 J HEALTH D 111 Vote 117 DIRECT COMMUNITY CARE SERVICES Description ■ Community Care Facilities Licensing Boards—Provides for the administration of the Community Care Facility Act I and the licensing cf adult and child care facilities thereunder. Ensures that pre-school teachers have suitable qualifications lira registration! B Long-term Care Program—Provides for administrative expenses, benefits, payments for services and grants, I contributions and subsidies for those people who cannot live without help because of health-related problems but do not i warrant care in an acute-care hospital. Care may be provided in the home, a community care facility, or an extended-care Irapital. B Home Care Program—Provides and co-ordinates a variety of professional and nonprofessional services required to I maintain, or to help people function adequately in the home, who are referred by their physician for professional health i care. Provides care to persons of all ages with both acute and chronic conditions, and admits patients from both the hospital I and the community. H Community Physiotherapy Program—Provides community-based physiotherapy and other rehabilitation services to I acute chronically Ul and disabled patients, clients, and potential clients referred through home care, long-term care and I preventive programs, by direct treatment, maintenance, follow-up, assessment, education, and consultation in association I with other programs based in hospitals, clinics, schools, agencies, and care facilities. Valleyview Hospital—Provides assessment and treatment services for psycho-geriatric long-term care clients. c Provides specialized in-patient care for psycho-geriatric clients who are not suitable for placement in community facilities. Dellview Hospital—Provides in-patient care for psycho-geriatric long-term care clients. B Pearson Hospital—Provides in-patient services for extended care, tuberculosis and polio-respiratory patients, and a c therapeutic out-patient program to prevent or delay the admission of people who have qualified for intermediate or it extended care. Mental health services composed of the following programs: Headquarters—mental health services—Provides for the administration and development of policy procedures and controls for mental health programs. Mental health centres—Provides for diagnostic consultation and treatment services to mentally ill persons and for the development and implementation of a wide variety of community-based programs in the mental health field. Boarding-home Program—Provides for the assessment, placement, and supervision of mentally disordered persons requiring specialized adult residential care in community facilities. British Columbia Youth Development Centre—Operates a family and children's clinic, a psychological education clinic for children within the school system, and a residential treatment centre for adolescents with psychological, social, and learning problems. Burnaby Psychiatric Services—Provides mental health services for adults and children residing in Bumaby. Specialized resources include a children's out-patient and day program, two adult day programs, and a 25- bed short-stay psychiatric in-patient unit. Grants—mental health services—Provides funds to support agencies providing health-related services and to agencies providing an extension of the Ministry's programs. | Riverview Hospital—Provides in-patient care for the acute and chronic psychiatric patient under the provisions of the Mental Health Act and consultation and support services to community-based programs and acute psychiatric units. I Appropriations Actual Expenditures Expenditure by activity BB73,348 Commumity Care Facilities Licensing Boards 537,906 c 168,439,984 Long-term Care Program 168,199,777 11,827,394 Home Care Program 12,164,819 Bf62I,398 Community Physiotherapy Program 516,836 13,615,558 Valleyview Hospital 13,565,008 2,944,888 Dellview Hospital 2,696,463 8,252,230 Pearson Hospital 8,210,046 Mental Health Services 480,267 Headquarters—mental health services 524,901 8,072,778 Mental health centres 7,860,016 1,065,509 Boarding-home Program 909,302 3,786,209 British Columbia Youth Development Centre... 3,632,512 2,957,564 Bumaby Psychiatric Services 2,939,674 4,528,322 Gram*—mental health services 4,546,374 I _38,336,977 Riverview Hospital 35,233,189 I ,59,227,626 Total Mental Health Services 55,645,968 I 265,302,426 Total of vote 261,536,823 PROVINCE OF BRITISH COLUMBIA Vote 117—Continued 257,891,426 Main Estimates Special Warrant No. 12—Supplement— 6,467,000 —Long-term care program 700,000 —Home-care Program 244,000 —Grants—Mental Health Services 265,302,426 Expenditure by standard classification Salaries 68,315,971 Temporary assistance 6,588,113 74,904,084 Fees and allowances—boards, commissions, courts 5,375 Travel expense 1,006,810 Professional and special services 7.;:. 4,948,288 Office expense 338,134 Office furniture and equipment 216,965 Advertising and publications 18,326 Materials and supplies 8,498,209 Motor vehicles 68,389 Rentals—outside suppliers 3,620 Acquisition—machinery and equipment 532,928 Grants, contributions, and subsidies 174,910,845 Other expenditure 3,022 265,454,995 Less Transfers Vote 100—Salary Adjustments 3,537,870 Vote 178—Employee Benefits 163,908 Vote 185—Pre-retirement Leave 216,394 3,918,172 D 113 Vote 118 HOSPITAL PROGRAMS Description This vote provides for the costs of administration, provision of both in-patient and out-patient hospital benefits, and wincial share of hospital construction and equipment costs. Three levels of in-patient care are benefits under the hospital Insurance Act, namely, acute, rehabilitation, and activation and extended care. Out-patient services covered include emergency services for accidents and sickness, day care treatment, diagnostic services, physiotherapy, and others. Appropriations Actual Expenditures Expenditure by activity 5,681,313 Administration 5,317,086 ■33,133,752 Grants to hospitals—operating 907,973,334 ■ 32,350,000 Grants to hospitals—capital 35,025,786 ■ 13,000,000 Grants to hospitals—equipment 16,960,793 ■84,165,065 Total of vote 965,276,999 ■95,254,313 Main Estimates ■140,513,752 Special Warrant No. 2—Supplement—Grants to hospitals operating ■48,397,000 Special Warrant No. 13—Supplement—Grants to hospitals operating 984,165,065 Expenditure by standard classification Salaries 4,693,194 Temporary assistance 105,234 4,798,428 Travel expense 259,612 Professional and special services 239,406 Office expense 149,804 Office furniture and equipment 27,494 Advertising and publications 2,913 Motor vehicles 6,761 Grants, contributions, and subsidies 959,959,913 965,444,331 Less Transfers Vote 100—Salary Adjustments 84,427 Vote 178—Employee Benefits 52,107 Vote 185—Pre-retirement Leave 30,798 167,332 PROVINCE OF BRITISH COLUMBIA Vote 119 MEDICAL SERVICES COMMISSION Description The Commission provides over-all administration of the Medical Services Plan, collects premiums from the! subscribers, and pays the cost of medical care of the Province to the doctors on a fee-for-service basis, mainly, but also a;. required on a sessional and sometimes salary basis. This vote covers the Province's subsidies for low-income residents ancl the estimated deficits not covered by premiums and other revenues. Actual Expenditures Appropriations 352,335,891 Total of vote. 352,335,8 345,837,500 6,498,391 352,335,891 Main Estimates Statutory—Medical Service Act (R.S.B.C. 1979, chap. 255, sec. 12) Expenditure by standard classification Grants, contributions, and subsidies. 352,335,891 Vote 120 EMERGENCY HEALTH SERVICES COMMISSION Description The Emergency Health Services Commission provides a ground and air ambulance service throughout the ProviiMI operates a plant for trie construction of ambulance chassis; conducts training courses for emergency medical assistants am paramedic crews; conducts and co-ordinates basic instruction in first aid and carido pulmonary resuscitation throughoil the Province; advises on emergency department standards of care and physical planning in acute care hospitals;ffl] ordinates the Ministry's responsibilities in disaster planning. Appropriations Actual Expenditures 37,071,000 Program expenditure 37,365,409 200,000 Less recoveries 211,135 36,871,000 Total of vote ,,, 37,154,11 34,071,000 2,800,000 36,871,000 Main Estimates Special Warrant No. 12 Expenditure by standard classification Travel expense 358,848 Professional and special services 26,880,527 Office expense 148,887 Office furniture and equipment 53,768 Advertising and publications 6,430 Materials and supplies 2,768,738 Motor vehicles 1,128,664 Rentals—outside suppliers 759,064 Acquisition—land and buildings 29,118 Acquisition—machinery and equipment 685,150 Other expenditure 4,545,795 37,364,989 Recoveries Workers' Compensation rebates and insurance claims 210,715 37,154,274 J HEALTH D 115 Bote 121 FORENSIC PSYCHIATRIC SERVICES COMMISSION Description w This vote provides for Forensic Psychiatric Services to the courts and justice agencies in the Province on an in-patient, But-patient and consultative basis. Appropriations Actual Expenditures B 5,126,889 Total of vote 4,935,300 Expenditure by standard classification Salaries 3,767,261 Temporary assistance 280,652 4,047,913 Travel expense 43,457 Professional and special services 709,398 Data systems and processing 25,565 Office furniture and equipment 4,264 Materials and supplies 286,695 Acquisition—machinery and equipment 8,512 Grants, contributions, and subsidies 53,774 5,179,578 Less Transfers Vote 100—Salary Adjustments 227,387 Vote 178—Employee Benefits 6.147 Vote 185—Pre-retirement Leave _ 10,744 244,278 4,935,300 D 116 PROVINCE OF BRITISH COLUMBIA Vote 122 ALCOHOL AND DRUG COMMISSION Description Alcoholism Treatment and Rehabilitation Program—Operates and/or supports programs for the treatment alcoholism through the Alcoholism and Rehabilitation Program. Programs may involve detoxification long-term resiS tial care, out-patient counselling and education. The Commission also supports programs providing research J information in this field. Heroin Treatment Program—Provides an assessement and treatment program to rehabilitate individuals depend1 on narcotic or controlled drugs through a wide variety of programs offered in community clinics and through resident treatment centres. Appropriations Actual Expenditures Expenditure by activity 8,318,183 Alcoholism Treatment and Rehabilitation Program 8,270,090 4,487,322 Heroin Treatment Program (net of recoveries) 4,535,415 12,805,505 Total of vote 12,8051 12,797,336 Main Estimates 8,169 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 55 (3)). 12,805,505 Expenditure by standard classification Salaries 6,534,302 Temporary assistance 1,374,717 7,909,019 Travel expense 157,797 Professional and special services 460,934 Office expense 108,862 Office furniture and equipment 11,342 Materials and supplies 631,770 Acquisition—machinery and equipment 36,629 Grants, contributions, and subsidies 5,617,414 14,933,767 Less Transfers Vote 100—Salary Adjustments 51,631 Vote 178—Employee Benefits 50,330 Recoveries Drug, Alcohol, and Cigarette Education, Prevention, and Rehabilitation Fund 2,021,989 Other 4,312 2,128,262 12,805,505 HEALTH D 117 Vote 123 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of ' buildings, and office accommodation occupied by the Ministry. Appropriations 30,919,000 Total of vote. Actual Expenditures 29,850,614 Expenditure by standard classification Rentals—outside suppliers 29,850,614 Vote 124 COMPUTER AND CONSULTING CHARGES Description B This vote provides for payments to the British Columbia Systems Corporation for data processing and management consulting services. Appropriations Actual Expenditures 2,317,000 Total of vote 2,317,000 Expenditure by standard classification Data systems and processing 2,317,000 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 5,101 Interest on overdue accounts 5,101 Expenditure by standard classification Other expenditure 5,101 HUMAN RESOURCES D 119 MINISTRY OF HUMAN RESOURCES Summary of Expenditure by Appropriation Vote No. Description 125 Minister's office Bio Direct community services and adit ministrative support !;i-27 Services for families and children 3J28 Health services 129 Community projects I Supplement—Special Warrant No. 14 « i^B GAIN Programs Supplement—Special Warrant No. 14 131 Special Programs for the Retarded .... 132 Building occupancy charges 133 Computer and consulting charges B Statutory—Revenue Act (R.S.B.C. j 1979, chap. 367, sec. 59)— Interest on overdue accounts Main Estimates Voted -Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 212,051 $ $ 212,051 $ 171,943 73,634,680 87,159,254 71,279,283 22,012,418 73,634,680 87,159,254 71,279,283 69,382,985 82,293,890 66,899,686 433,603,501 400,000 22,412,418 21,872,439 52,111,454 17,569,000 5,364,000 7,200,000 440,803,501 52.111,454 17,569,000 5,364,000 443,052,795 49,177,916 17,399,099 4,255,629 4,370 4,370 4,370 7,604,370 770,550,011 754,510,752 D 120 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 125 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Human Resources, including her salary and expenses and those t her immediate staff. Appropriations 212,051 Total of vote. Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services.. Office expense Office furniture and equipment.... Materials and supplies Less Transfers Vote 178—Employee Benefits Actual Expenditures 128,628 3,870 132,498 14,466 1,072 19,507 2,367 3,953 173,863 1,920 171,943 171,93 J HUMAN RESOURCES D 121 Rote 126 DIRECT COMMUNITY SERVICES AND ADMINISTRATIVE SUPPORT Description This vote provides for direct services to people throughout the Province through local offices staffed with employees Bained in identifying the services most suited to each individual. It also provides for the central direction and support services for the Ministry. Appropriations Actual Expenditures Expenditure by activity 746,064 Ministry Executive ,. 733,754 I 12,739,800 Administrative and program support staff 11,736,411 ■ 60,148,816 Field operations 56,912,820 ■ 73,634,680 Total of vote 69,382,985 Expenditure by standard classification Salaries 58,473,121 Temporary assistance 3,527,299 62,000,420 Travel expense ...,.,*....,™„. 2,813,926 Professional and special services 1,513,224 Office expense 1,629,630 Office furniture and equipment 441,396 Advertising and publications 460,042 Materials and supplies 232,136 Motor vehicles 573,287 Rentals—outside suppliers 20,746 Acquisition—machinery and equipment 34,429 Grants, contributions, and subsidies 62,224 Other expenditure 83,058 69,864,518 Less Transfers Vote 100—Salary Adjustments 272,340 Vote 178—Employee Benefits 174,721 Vote 185—Pre-retirement Leave _ 34,472 481,533 69,382,985 PROVINCE OF BRITISH COLUMBIA Vote 127 SERVICES FOR FAMILIES AND CHILDREN Description Adoptions, foster homes and child care resources—Provides a spectrum of services for those children not able to I remain with their own families and homes. It also provides for the purchase of any goods or services necessary for the well-! being of any child under care of the Superintendent of Child Welfare. Family support services—Provides a spectrum of services offering support to children and families within the contesl of their own home and community. These services provide the support and intervention necessary to enable children tc 1 remain with their own families. (This activity amalgamates the previous activities called rehabilitation resources program I special services to children, child day care, infant development, youth incentive program and family support homemake I services.) Appropriations Actual Expenditures Expenditure by activity 50,292,130 Adoptions, foster homes and child care resources (net of recoveries) 49,647,117 36,867,124 Family support services 32,646,773 87,159,254 Total of vote 82,293,89a Expenditure by standard classification Salaries 4,785,688 Temporary assistance 870,210 5,655,898 Travel expense 117,950 Professional and special services 42,670,015 Office expense 32,111 Office furniture and equipment ,.ju ; 10,711 Advertising and publications 136,876 Materials and supplies .v^'-n* 450,173 Rentals—outside suppliers 426 Acquisition—machinery and equipment 87,191 Grants, contributions, and subsidies 35,083,367 Other expenditure 25,000 84,269,718 Recoveries, Health and Welfare, Canada 1,975,828 82,293,890 Vote 128 HEALTH SERVICES De, zription Pharmacare Program—Provides a subsidy toward the cost of drugs for residents of British Columbia. Health Care Program—Provides coverage of the health needs of all recipients of income assistance, GAINjfl seniors, GAIN for handicapped, and children in care. Appropriations 55,105,400 16,173,883 71,279,283 Actual Expenditures Expenditure by activity Pharmacare Program.. Health Care Program. Total of vote ... 54,128,657 12,771,029 66,899jH Expenditure by standard classification Grants, contributions, and subsidies.. 66,899,686 HUMAN RESOURCES d 123 Bote 129 COMMUNITY PROJECTS Description Community Grants Program—Provides grant and purchase of service funding to nonprofit societies to provide community-based services that complement and supplement client and Ministry needs. Residential Care—Provides for the cost of community-based residential care and service for the physically handicap- Bed, retarded and those needing short-term rehabilitation. I Seniors Counselling Service—Volunteer senior citizens are available to other senior citizens to discuss issues of concern and to assist in obtaining access to services and resources. W Appropriations Actual Expenditures Expenditure by activity 7,600,943 Community Grants Program ^ 7,459,430 | 14,573,690 Residential care (net of recoveries) 14,273,311 237,785 Seniors counselling services.^ 139,698 B 22,412,418 Total of vote 21,872,439 (22,012,418 Main Estimates 400,000 Special Warrant No. 14—Supplement—Residential care Expenditure by standard classification Professional and special services 4,803,300 Grants, contributions, and subsidies 17,375,632 Other expenditure 112,598 22,291,530 Recoveries, Public Trustee 419,091 21,872,439 D 124 PROVINCE OF BRITISH COLUMBIA Vote 130 GAIN PROGRAMS Description Income Assistance Program—Provides financial assistance to British Columbians unable to provide a basic standard. of living for themselves. Assistance is furnished in the form of a basic allowance and special allowances to meet special needs. The program also provides financial assistance and comfort allowances to persons in adult care facilities, boardingl homes, and hostels. GAIN for seniors and handicapped—Provides a minimum guaranteed income for persons age 60 years and over ant i for handicapped persons in need. Shelter Aid For Elderly Renters—Provides rental assistance to senior citizens based upon a reasonable distributional income and rent. Renters' Tax Credit—Provides financial benefits to any British Columbian over the age of 16 years with limited or m i taxable income and who pays rent for his principal residence. By arrangement with the Federal Government, this benefit i ) claimed at the time annual income tax returns are filed. Adult rehabilitation services—Provides opportunities for persons who are on income assistance or who are handi I capped to receive training and rehabilitation services. Appropriations Actual Expenditures Expenditure by activity 291,100,755 Income Assistance Program 294,305,377 104,100,000 GAIN for seniors and handicapped 109,101,195 9,200,000 SAFER 7,522,486 24,000,000 Renters' Tax Credit 21,688,624 12,402,746 Adult rehabilitation services 10,435,113 440,803,501 Total of vote 443,052,31 433,603,501 Main Estimates 7,200,000 Special Warrant No. 14—Supplement—Income Assistance Program 440,803,501 Expenditure by standard classification Salaries 331,763 Temporary assistance 295,690 627,453 Travel expense 79,460 Professional and special services 96,664 Office expense 3,385 Office furniture and equipment 1,884 Materials and supplies 87,946 Rentals—outside suppliers 30,984 Acquisition—machinery and equipment 1,855 Grants, contributions, and subsidies 442,123,164 443,052,795 M HUMAN RESOURCES D 125 Vote 131 SPECIAL PROGRAMS FOR THE RETARDED Description i This vote provides for the costs of operating three institutions—Woodlands, Tranquil e and Glendale—which provide residential care, nursing care, and special schooling for retarded children and adults. ,^B Appropriations Expenditure by activity Actual Expenditures 1 28,880,336 27,544,172 B 12,156,520 11,528,391 11.074,598 10,105,353 I 52,111,454 49 177 916 Expenditure by standard classification Salaries 28,648,986 Temporary assistance „,t. 4,979,967 33,628,953 Travel expense 139,534 Professional and special services !.... 1,582,018 Office expense 133,430 Office furniture and equipment ..,„.„- 44,243 Advertising and publications 452 Materials and supplies 4,087,900 Motor vehicles 24.131 Rentals—outside suppliers 9,001 409 427 10,381,995 Other expenditure 5,533 50,446,617 Less Transfers Vote 100—Salary Adjustments 1,144,218 Vote 178—Employee Benefits 47,246 1,268,701 49,177,916 Vote 132 BUILDING OCCUPANCY CHARGES Description m This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 17.569.000 Total of vote Expenditure by standard classification 17,399,099 Rentals—outside suppliers 17.399,099 D 126 PROVINCE OF BRITISH COLUMBIA Vote 133 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemeS consulting services. Appropriations Actual Expenditures 5,364,000 Total of vote 4,255,62? Expenditure by standard classification Data systems and processing Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 4,370 Interest on overdue accounts 4,33 Expenditure by standard classification Other expenditure 4,370 INDUSTRY AND SMALL BUSINESS DEVELOPMENT D 127 MINISTRY OF INDUSTRY AND SMALL BUSINESS DEVELOPMENT Summary of Expenditure by Appropriation ■Vote Bio. Description 134 Minister's office K15 Administration 136 Small business development E37 Grants 138 Federal-Provincial Shared-cost Pro grams 139 Building occupancy charges 140 Computer and consulting charges I Statutory— Public Service Act (R.S.B.C. 1979, chap. 343, sec. 77)— Medical expenses, London, England 204 Revenue Act (R.S.B.C. I979,chap. 367, sec. 59)— Interest on overdue accounts.. 16 Main Estimates Voted ■Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 187,509 8,567,203 2,031,695 5,765,500 $ $ 187.509 8,567,203 2,031,695 5,765,500 $ 159,671 7,682,417 1,307,384 5,705,100 41,032,000 715,000 849,000 41,032,000 715,000 849,000 37,877,964 671,850 848,190 54,252,796 D 128 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 134 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Industry and Small Business Development, including his salary aira expenses and those off his immediate staff. Appropriations Actual Expenditures 187,509 Total of vote 159,67 Expenditure by standard classification Salaries 128,707 Travel expense 29,409 Office expense 7,147 Office furniture and equipment 257 165,520 Less Transfers Vote 100—Salary Adjustments 3,833 Vote 178—Employee Benefits 2,016 5,849 INDUSTRY AND SMALL BUSINESS DEVELOPMENT D 129 Vote 135 ADMINISTRATION Description I General administration includes the Deputy Minister's office and provides executive direction for the Ministry as Bell as administrative services to the operating branches of the Ministry. These services include budget preparation and Bontrol, personnel administration, payroll, purchasing, clerical support and information services. General administration I "also includes Ministry operation in British Columbia House, London. ■ Business and Industrial Development Branch provides a wide range of market development and promotional | programs designed to assist existing businesses, encourage new industry, and develop trade in British Columbia. I Program Implementation and Co-ordination Branch designs, develops, negotiates and implements Federal-Provincial and joint Government-industry economic development programs and conducts project and program analyses, particularly of a financial and economic nature. | Central Statistics Bureau provides statistical information and analytical support for the Ministry, other agencies of the Province and in certain cases, for the business community. ■ Economic Analysis and Research Bureau is responsible for performing specific sectoral and regional analyses and developing appropriate sector strategies for carrying out the economic plans and policies of the Province. Appropriations Actual Expenditures Expenditure by activity 993,610 General administration «U;.b..~...., 992,402 ■ 3,104,280 Business and industrial development 2,927,034 B 1,281,020 Program implementation and co-ordination 1,243,033 I 1,272,786 Central Statistics Bureau 923,959 » 1,915,507 Economic Analysis and Research Bureau 1,595,989 P 8,567,203 Total of vote 7,682,417 Expenditure by standard classification Salaries 3,213,616 Salaries—British citizens 19,691 Temporary assistance ■.."..„ 1,191,697 4,425,004 Fees and allowances—boards, commissions, courts 33,416 Travel expense ;..„. 412,003 Professional and special services 1,363,863 Office expense 226,420 Office furniture and equipment 86,029 Advertising and publications 648,930 Materials and supplies 123,804 Motor vehicles 10,642 Rentals—outside suppliers 13,696 Acquisition—land and buildings 4,381 Other expenditure 432,671 7,780,859 Less Transfers Vote 100—Salary Adjustments 34,974 Vote 178—Employee Benefits 63,468 98,442 7,682,417 D 130 PROVINCE OF BRITISH COLUMBIA Vote 136 SMALL BUSINESS DEVELOPMENT Description The Small Business Development Branch works to support, strengthen and stimulate small enterprise activities in £ r industry sectors in the Province. Appropriations Actual Expenditures 2,031,695 Total of vote ,, 1,307,3«l Expenditure by standard classification Salaries 234,416 Temporary assistance 423,920 658,336 Travel expense 91,935 Professional and special services 129,029 Office expense 19,250 Office furniture and equipment 1,680 Advertising and publications 41,756 Grants, contributions, and subsidies 366,832 1,308,818 Less Transfers Vote 100—Salary Adjustments 1,434 1,307,384 Vote 137 GRANTS Description This vote provides for grants contributions and subsidies in support of Ministry objectives for economic developmal Appropriations Expenditure by activity 1,323,000 Co-operative Overseas Market Development Program 40,000 Canada West 15,000 Junior Achievement 4,000,000 British Columbia Development Corporation 387,500 Burns Lake Native Development Corporation 5,765,500 Total of vote Actual Expe nditures j 1,259,600 40,000 15,000 4,000,000 390.500 5,705* Expenditure by standard classification Grants, contributions, and subsidies 5,705,100 INDUSTRY AND SMALL BUSINESS DEVELOPMENT D 131 V0te 138 FEDERAL-PROVINCIAL SHARED-COST PROGRAMS Description This vote provides funding for economic development activities jointly funded by the Province of British Columbia and the Government of Canada. Appropriations Actual Expenditures 41,032,000 Total of vote 37,877,964 Expenditure by standard classification Professional and special services 909,968 Advertising and publications 145,989 Grants, contributions, and subsidies 14,690,673 I.D.SA., TI.D.S.A. and Ridley Island access road programs 22,131,334 37,877,964 Vote 139 BUILDING OCCUPANCY CHARGES Description B This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 715,000 Total of vote 671,850 Expenditure by standard classification Rentals—outside suppliers 671,850 D 132 PROVINCE OF BRITISH COLUMBIA Vote 140 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managema consulting services. , Appropriations Actual Expenditures 849,000 Total of vote 848, ft Expenditure by standard classification Data systems and processing 848,190 Statutory PUBLIC SERVICE ACT (R.S.B.C. 1979, chap. 343, sec. 77) Appropriations Actual Expenditures 204 Medical expenses, London, England Expenditure by standard classification Other expenditure Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 16 Interest on overdue accounts Expenditure by standard classification Other expenditure INTERGOVERNMENTAL RELATIONS D 133 MINISTRY OF INTERGOVERNMENTAL RELATIONS Summary of Expenditure by Appropriation Bio. Description 141 Ministers office 142 Administration 143 Special Representative's Office and 11 British Columbia House, Ottawa... 144 Agent General's Office and British Columbia House, London 145 Building occupancy charges [ Statutory— Public Service Act (R.S.B.C. 1979, chap. 343, sec. 78)— Medical expenses, London, England Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts.. Main Estimates Voted -Total Appropriations Other Authorizations Total Actual Expenditures Cash Basis $ 170,000 1,117,076 $ $ 170,000 1,117,076 $ 132,099 996,413 288,900 288,900 92,776 726,235 112,000 726,235 112,000 769,849 96,406 ,307 ,307 201 1,307 201 2,414,211 2,415,719 2,089,051 D 134 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 141 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Intergovernmental Relations, including the Minister's salary ana1 expenses and those of his immediate staff. Appropriations Actual Expenditures 170,000 Total of vote 132,091 Expenditure by standard classification Salaries Travel expense Office expense Office furniture and equipment Materials and supplies 94,513 23,356 13,075 785 370 132,099 Vote 142 ADMINISTRATION Description This vote provides for the cost of administrative support and other services to the operation of the Ministry and th Executive Council. Appropriations Actual Expenditures J 1,117,076 Total of vote 996,411 Expenditure by standard classification Salaries 364,356 Temporary assistance 67,265 431,621 Travel expense 81,544 Professional and special services 99,690 Office expense 60,276 Office furniture and equipment 21,307 Advertising and publications 185,374 Materials and supplies 2,596 Rentals—outside suppliers 41,850 Grants, contributions, and subsidies 86,980 1,011,238 Less Transfers Vote 178—Employee Benefits 14,825 996,413 INTERGOVERNMENTAL RELATIONS Bote 143 SPECIAL REPRESENTATIVE'S OFFICE AND BRITISH COLUMBIA HOUSE, OTTAWA Description This vote provides for the operation and maintenance of the Special Representative's Office and British Columbia House in Ottawa. ■Appropriations Actual Expenditures 288,900 Total of vote 92,776 Expenditure by standard classification Salaries 38,569 Temporary assistance 362 38,931 Travel expense 11,609 Professional and special services 8,293 Office expense 14,161 Office furniture and equipment 3,992 Advertising and publications 1,966 Materials and supplies 3,349 Rentals—outside suppliers 9,735 Other expenditure 740 92,776 Vote 144 AGENT GENERAL'S OFFICE AND BRITISH COLUMBIA HOUSE, LONDON Description Agent General's Office—Provides for the office of the Agent General, including his salary and expenses and those of staff members. British Columbia House—Provides for the operation and maintenance of British Columbia House in London and the provision of services to tenants. Appropriations Actual Expenditures Expenditure by activity 5 434,535 Agent General's office 467,091 291,700 British Columbia House 302,758 _ 726,235 Total of vote 769,849 Expenditure by standard classification Salaries 135,361 Salaries—British citizens 178,716 314,077 Fees and allowances—boards, commissions, courts 97,304 Travel expense 35,048 Professional and special services 27,641 Office expense 21,696 Office furniture and equipment 1,376 Advertising and publications 19,196 Materials and supplies 137,872 Rentals—outside suppliers 8,055 Other expenditure 118,483 780,748 Less Transfers Vote 178—Employee Benefits 10,899 769,849 D 136 PROVINCE OF BRITISH COLUMBIA Vote 145 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 112,000 Total of vote 96,400 Expenditure by standard classification Rentals—outside suppliers 96,406 Statutory PUBLIC SERVICE ACT (R.S.B.C. 1979, chap. 343, sec. 78) Appropriations Actual Expenditures 1,307 Medical expenses, London, England Expenditure by standard classification Other expenditure Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 201 Interest on overdue accounts 20 Expenditure by standard classification Other expenditure ...;.... 2(H LABOUR MINISTRY OF LABOUR Summary of Expenditure by Appropriation ■Vote No, Description 146 Minister's office 147 Ministerial administration and sup port services..™™,™™..-... Supplement—Special Warrant No. 15 ■48 Apprenticeship Training and Employment Opportunity Programs 149 Occupational Environment, Safety Engineering and Compensation Advisory Services 1150 Labour Relations, Collective Bargaining and Labour Standards Supplement—Special Warrant No. 15 151 Human Rights Programs p52 Boards of Review porkers' Compensation Act) 153 Building occupancy charges .154 Computer and consulting charges I Statutory—Employment Standards Act (1980, chap. 10, sec. 106)— Promotion of new statute Main Estimates Voted -Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 155,758 $ $ 155,758 $ 143,877 2,396,320 150,000 2,546,320 2,544,174 37,087,884 37,087,884 35,959,825 8,204,840 8,204,840 7,887,699 4,969,409 913,023 10 1,143,000 993,800 56,864,044 90.000 29,425 269,425 5,059,409 913,023 10 2,143,000 993,800 29,425 57,133,469 4,903,901 913,083 (2,296) 2,097,473 921,475 29,425 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 146 MINISTER'S OFFICE Description This vote provides for the administrative and operating expenditures for the office of the Minister of Labour. 1 Appropriations Actual Expenditures 155,758 Total of vote 143,8' Expenditure by standard classification Salaries 115,511 Travel expense 19,233 Office expense 14,753 Office furniture and equipment 183 149,680 Less Transfers Vote 100—Salary Adjustments 3,846 Vote 178—Employee Benefits _ 1,957 5,803 143,877 D 139 Vote 147 MINISTERIAL ADMINISTRATION AND SUPPORT SERVICES Description I This vote provides for the Ministry's senior management and administrative staff, including the offices of the Deputy 'Minister, Assistant Deputy Minister and the Construction Industry Co-ordinator. Major activities provided for in this vote include the general administrative activities of finance, personnel and information services, as well as research and planning activities. Appropriations Actual Expenditures Expenditure by activity 753,313 Ministerial and program management 699,621 11,245,769 Finance personnel and information 1,292,114 | 438,778 Research and planning 473,565 108,460 Construction industry programs 78,874 M 2,546,320 Total of vote 2,544,174 12,396,320 115,779 34,221 [2,546,320 Main Estimates Special Warrant No. 15—Supplement —Ministerial and Program Management —Finance Personnel and Information Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts Travel expense Professional and special services Office expense .„ Office furniture and equipment Advertising and publications Materials and supplies „, .- .■ Grants, contributions, and subsidies „ Less Transfers Vote 100—Salary Adjustments 105,360 Vote 178—Employee Benefits 41,318 ,393,760 94,391 488,151 89,382 146,363 178,125 108,046 29,364 596,366 20,055 35,000 2,690,852 146,678 2,544,174 PROVINCE OF BRITISH COLUMBIA Vote 148 APPRENTICESHIP TRAINING AND EMPLOYMENT OPPORTUNITY PROGRAMS Description This vote provides for manpower planning and policy development, and the principal training and employmen programs for which the Ministry of Labour has responsibility. Included in these activities are the planning all management of pre-apprenticeship, apprenticeship, and industrial training programs and Provincial programs pertaininll immigration matters. The vote also provides capability for direct employment opportunity programs, including youl summer employment activities. Appropriations Actual Expenditures Expenditure by activity 124,860 Manpower planning and policy development 101,317 347,484 Manpower consultative service and migration 353,779 86,659 Trade schools administration 81,429 14,914,782 Apprenticeship training 14,533,458 21,614,099 Employment Opportunities Program 20,889,842 37,087,884 Total of vote 35,959,8» Expenditure by standard classification Salaries 2,763,922 Temporary assistance 5,436,968 8,200,890 Fees and allowances—boards, commissions, courts 37,465 Travel expense 387,228 Professional and special services 90,994 Office expense 380,481 Office furniture and equipment 58,255 Advertising and publications 27,096 Motor vehicles 27,355 Grants, contributions, and subsidies.. 15,747,460 Transfer to Ministry of Education—Vote 57 11,072,721 36,029,945 Less Transfers Vote 100—Salary Adjustments 22,097 Vote 178—Employee Benefits 16,302 Vote 193—Pre-retirement Leave 31,721 70,120 35,959,825 D 141 Vote 149 OCCUPATIONAL ENVIRONMENT, SAFETY ENGINEERING AND COMPENSATION ADVISORY SERVICES Description ■ The purpose of this vote is to provide a safe environment for persons in British Columbia by means of standards, education, and inspection in commercial and industrial establishments and in the disciplines relating to boiler and pressure ■flssels, electrical, gas, and elevating devices. Additionally, the Compensation Advisory Services Program, which assists employees and employers with respect to compensation matters, is provided for in this vote. Appropriations Actual Expenditures Expenditure by activity I 872,238 Occupational Environment Program 780,678 | 702,486 Elevating devices 682,222 I 302,828 Compensation advisory services 325,069 6.087,215 Safety Engineering Division 5,884,704 M 240,073 Building Standards and Research Branch 215,026 ■ 8,204,840 Total of vote 7,887,699 Expenditure by standard classification Salaries 6,461,029 Temporary assistance 213,943 6,674,972 Travel expense 709,476 Professional and special services 76,821 Office expense 198,183 Office furniture and equipment 34,695 Advertising and publications 86,339 Materials and supplies 38,777 Motor vehicles tL 172,896 Rentals—outside suppliers 114 Acquisition—machinery and equipment :.^..t 8,671 8,000,944 Less Transfers Vote 100—Salary Adjustments 42,165 Vote 178—Employee Benefits 34,965 Vote 185—Pre-retirement Leave _ 36,115 113,245 7,887,699 PROVINCE OF BRITISH COLUMBIA Vole 150 LABOUR RELATIONS, COLLECTIVE BARGAINING AND LABOUR STANDARDS Description This vote provides for services to labour and management groups pertaining to collective bargaining, inclutffl mediation and arbitration activities; the administration of the Labour Relations Board as established by the Labour Code {j British Columbia; and the administration of the essential services advisory agency, established by the Essential Servim Dispute Act. The administration and implementation of labour standards and labour education programs are also includm in this vote. Appropriations Actual Expenditures Expenditure by activity 2,475,449 Labour standards 2,299,862 436,844 Mediation services 460,487 84,609 Arbitration and special services 65,947 81,480 Labour education 30,459 1,784,027 Labour Relations Board 1,891,179 197,000 Essential Services Advisory Agency 155,967 5,059,409 Total of vote 4,903rl| 4,969,409 90,000 5,059,409 Main Estimates Special Warrant No. 15-—Supplement—Labour Relations Board Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts Travel expense ....-...„,..;':...^. . Professional and special services Office expense Office furniture and equipment Materials and supplies Motor vehicles Grants, contributions, and subsidies Other expenditure Less Transfers Vote 100—Salary Adjustments 318,417 Vote 178—Employee Benefits 183,874 Vote 185—Pre-retirement Leave 20,514 2,868,635 1,404,804 4,273,439 354,689 431,312 36,395 216,826 26,703 7,737 32,016 5,500 42,089 5,426,706 522,805 4,903,901 LABOUR D 143 Vote 151 HUMAN RIGHTS PROGRAMS Description M This vote provides for the various human rights programs offered by the Government, including the administration of Wfc Human Rights Code. The activities of the Human Rights Commission, the Human Rights Branch and Boards of Inquiry are provided for in this vote. "Appropriations Actual Expenditures Expenditure by activity 378,820 Human Rights Commission 360,129 __ 534,203 Human Rights Branch 552,954 913,023 Total of vote 913,083 Expenditure by standard classification Salaries 493,508 Temporary assistance 53,354 546,862 Fees and allowances—boards, commissions, courts 71,550 Travel expense 100,390 Professional and special services 138,330 Office expense 52,765 Office furniture and equipment 11,453 Advertising and publications 3,448 Materials and supplies 1,589 Motor vehicles 6,507 Grants, contributions, and subsidies 46,797 979,691 Less Transfers Vote 100—Salary Adjustments 49.679 Vote 178—Employee Benefits 16,929 66,608 913,083 PROVINCE OF BRITISH COLUMBIA Vote 152 BOARDS OF REVIEW (WORKERS COMPENSATION ACT) Description This vote provides for the Boards of Review (Workers Compensation Act), an appellate agency structured under trj Workers Compensation Act to hear appeals against decisions of the Workers' Compensation Board. Funds expended by thf Government are recovered from the Accident Fund of the Workers Compensation Act. Appropriations Actual Expenditures Expenditure by activity 944,625 Program expenditures 941,509 944,615 Less recoveries 943,805 10 Total of vote (2,23 Expenditure by standard classification Temporary assistance 791,695 Travel expense 55,550 Office expense 69,411 Office furniture and equipment 20,986 Other expenditure 3,867 941,509 Less Recoveries Workers* Compensation Board 943,805 (2,296) Vote 153 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance : buildings, and office accommodation occupied by the Ministry. Appropriations 2,143,000 Total of vote. Actual Expenditures 2,097,11 Expenditure by standard classification Rentals—outside suppliers Recoveries, Workers' Compensation Board., 2,162,714 65,241 2,097,473 LABOUR D 145 Vote 154 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and management [consulting services. Appropriations Actual Expenditures 993,800 Total of vote 921,475 Expenditure by standard classification Data systems and processing 921,475 Statutory EMPLOYMENT STANDARDS ACT (1980, chap. 10, sec. 106) Appropriations Actual Expenditures 29,425 Promotion of new statute 29,425 Expenditure by standard classification Advertising and publications 29,425 LANDS, PARKS AND HOUSING D 147 MINISTRY OF LANDS, PARKS AND HOUSING Summary of Expenditure by Appropriation Vole No. Description 155 Minister's office 156 Administration 157 Lands and Housing 158 Parks and outdoor recreation 159 Ministry enterprises Supplement—Special Warrant No. 4 160 Building occupancy charges bl61 Computer and consulting charges I Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts Main -Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis $ $ $ $ 148,047 148,047 145,292 3,549,950 3,549,950 3,406,053 38,764,768 38,764,768 35,294,582 21,989,022 21,989,022 21,007,935 1,927,621 445,939 2,373,560 2,106,762 2,081,000 2,081,000 2,054,240 857,512 857,512 847,553 69,317,920 1,494 1,494 447,433 69,765,353 1,494 64,863,911 D 148 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 155 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Lands, Parks and Housing, including his salary and expenses* those of his immediate staff. Appropriations Actual Expenditures 148,047 Total of vote 145j3| Expenditure by standard classification Salaries 124,759 Travel expense 20,788 Office expense 6,987 152,534 Less Transfers Vote 100—Salary Adjustments 5,226 Vote 178—Employee Benefits 2,016 7,242 145,292 LANDS, PARKS AND HOUSING D 149 Vote 156 ADMINISTRATION Description This vote provides for central direction and support services for the entire Ministry, including Ministry executive, (financial and mechanical support services, personnel administration, legal services, research and public relations. I Appropriations Actual Expenditures Expenditure by activity I 683,510 Executive 815,631 2,242,681 Finance and administration 2,011,218 381,195 Research 326,615 \ 242,564 Public relations 252,589 3,549,950 Total of vote 3,406,053 Expenditure by standard classification Salaries 1,965,026 Temporary assistance 127,516 2,092,542 Travel expense 291,785 Professional and special services 450,350 Office expense 127,506 Office furniture and equipment 7,690 Advertising and publications 235,485 Materials and supplies 36,966 Motor vehicles 67,217 Acquisition—machinery and equipment 320,761 3,630,302 Less Transfers Vote 100—Salary Adjustments 152,950 Vote 178—Employee Benefits 52,173 Vote 185—Pre-retirement Leave _ 19,126 224,249 3,406,053 D 150 PROVINCE OF BRITISH COLUMBIA Vote 157 LANDS AND HOUSING Description This vote provides for over-all policy direction of the lands and housing responsibility of the Ministry; management Crown lands under the Land Act and attendant land status and planning activities; legal surveys; establishment! ecological reserves; and maintenance of Ministry regional and district offices. It also provides for the administratioib lands and housing program activities; funds for grants and subsidies for housing; mobile home registry. Net operaiv results of the University Endowment Lands are carried to the University Endowment Lands Administration Acccjfl Appropriations 9,350,254 13,718,282 13,400,000 1,812,480 483,752 38,764,768 Expenditure by activity Field and headquarters operation (net of recoveries).... British Columbia Housing Management Commission.. Housing grants University Endowment Land Act (net of recoveries) Mobile home registry Actual Expenditures 9,374,047 12,955,059 10,980,792 1,469,866 514,818 Total of vote. 35.294 2 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Acquisition—land and buildings Acquisition—machinery and equipment.. Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments Vote 178—Employee Benefits Vote 185—Pre-retirement Leave Recoveries Provincial Home Acquisition Fund.. UBC, Fire Protection Ambulance Service Less U.E.L. Receipts Rent and lease receipts . Sale of water Taxes and permits Sundry receipts Excess of Receipts over Disbursements credited to Fund Account (Page D 223) 256,007 160,479 36,533 918,733 19,989 42,435 81,442 246,280 669,524 30,657 1,027,903 (76,734) 10,265,234 1,335,375 11,600,609 690,311 219,962 453,097 175,535 12.958 434,854 80,159 22,400 52,991 23,937,051 37,679,927 1,434,176 36,245,751 951,169 35,294,582 LANDS, PARKS AND HOUSING D 151 Vote 158 PARKS AND OUTDOOR RECREATION Description This vote provides for acquisition, development, management, and maintenance of Provincial parks and recreation areas: co-ordination of outdoor recreation; management of the Youth Crew Program; and grants to Class C parks and safety and education programs for the out-of-doors. Appropriations Actual Expenditures Expenditure by activity 17,865,577 Field and headquarters operation 17,483,711 I 600,000 Facility development 267,331 ■ 2,438,000 Capital maintenance «. 2,165,547 ■ 1,085,445 Youth crew 1,091,346 i^K 1,989,022 Total of vote 21,007,935 Expenditure by standard classification Salaries 8,570,604 Temporary assistance 6,294,618 14,865,222 Travel expense 563,484 Professional and special services 204,409 Office expense 197,241 Office furniture and equipment 29,980 Advertising and publications 219,960 Materials and supplies 3,298,426 Motor vehicles 996,510 Acquisition—land and buildings 543,874 Acquisition—machinery and equipment 254,089 Grants, contributions, and subsidies 74,750 21,247,945 Less Transfers Vote 100—Salary Adjustments 142,085 Vote 178—Employee Benefits 72,931 Vote 185—Pre-retirement Leave _ 24,994 240,010 21,007,935 D 152 PROVINCE OF BRITISH COLUMBIA Vote 159 MINISTRY ENTERPRISES Description This vote provides for maintenance and operation of Manning Park Lodge, Gibsons Pass and Cypress Bowl Alpii Ski Areas and the University Endowment Land Golf Course. Appropriations Actual Expenditures Expenditure by activity 1,458,612 Manning Park Lodge 1,248,007 232,436 Gibsons Pass 250,893 362,469 Cypress Bowl 283,250 320,043 University Endowment Land Golf Course 324,612 2,373,560 Total of vote 2,106,7J|. 1,927,621 Main Estimates Special Warrant No. 4—Supplement 265,684 —Manning Park Lodge 75,000 —Gibsons Pass 65,500 —Cypress Bowl 39,755 —University Endowment Land Golf Course 2,373,560 Expenditure by standard classification j Salaries 376,276 Temporary assistance 886,255 1,262,531 Travel expense 4,283 Professional and special services 51,141 Office expense 15,610 Office furniture and equipment 2,532 Advertising and publications 1,451 Materials and supplies 667,302 Rentals—outside suppliers 12,285 Acquisition—land and buildings 4,995 Acquisition—machinery and equipment 88,232 2,110,362 Less Transfers Vote 178—Employee Benefits 3,600 LANDS, PARKS AND HOUSING D 153 Vote 160 BUILDING OCCUPANCY CHARGES Description [ This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of building Bid office accommodation occupied by the Ministry. [. Appropriations 2,081,000 Total of vote. Actual Expenditures 2,054,240 Expenditure by standard classification Rentals—outside suppliers , 2,054,240 Vote 161 COMPUTER AND CONSULTING CHARGES Description B This vote provides for payments to the British Columbia Systems Corporation for data processing and management consulting services. ^Appropriations Actual Expenditures [| 857,512 Total of vote 847,553 Expenditure by standard classification Data systems and processing 1,338,603 Recoveries, Provincial Home Acquisition Rind 491,050 847,553 Statutory REVENUE ACT, (R.S.B.C. 1979, chap. 367, sec. 59) i Appropriations Actual Expenditures 1,494 Interest on overdue accounts 1,494 Expenditure by standard classification Other expenditure 1,494 MUNICIPAL AFFAIRS D 155 MINISTRY OF MUNICIPAL AFFAIRS Summary of Expenditure by Appropriation Vote No. Description 162 Minister's office Supplement—Special Warrant No. 16 B63 General administration ( Supplement—Special Warrant No. 16 164 Grants, contributions and subsidies... 1165 Revenue Sharing 166 Central ministry services 167 Transit services 168 Building occupancy charges ■169 Computer and consulting charges Main •Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis $ $ $ $ 165,465 30,000 195,465 192,995 2,685,010 130,000 2,815,010 2,761,327 73,450,000 73,450,000 71,364,821 176,200,000 176,200,000 176,200,000 445,382 445,382 437,399 77,765,000 77,765,000 74,481,900 348,000 348,000 346,095 49,000 49,000 48,978 331,107,857 160,000 331,267.857 325,833,515 D 156 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 162 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Municipal Affairs, including his salary and expenses and those o!. his immediate staff. Appropriations Actual Expenditures 195,465 Total of vote 192,9^| 165,465 Main Estimates 30,000 Special Warrant No. 16 195,465 Expenditure by standard classification Salaries 157,753 Temporary assistance 1,683 159,436 Travel expense 18,743 Office expense 18,010 Office furniture and equipment 414 196,603 Less Transfers Vote 100—Salary Adjustments 3,608 192,995 MUNICIPAL AFFAIRS D 157 Vote 163 GENERAL ADMINISTRATION Description Deputy Minister's Office—Provides executive direction for the Ministry, including the offices of the Deputy Minister, f Assistant Deputy Ministers, and the Executive Officer. Administrative services—Provides for general administrative review and processing of by-laws of municipalities, regional districts, and improvement districts requiring Provincial approval of registration. The program includes the .review of municipal boundary revisions and the processing of land use and related by-laws, and extends to general review of administrative practices and procedures of local governments, together with special programs respecting building regulations and metric conversion. W Financial management—Provides financial analysis and review of municipal, regional district, and improvement district budgets, borrowing proposals, financial statements, and financial returns. The program extends to analysis and review of financial practices and procedures of local governments, together with the preparation of statistical data relating to all aspects of local government finance. ■ Planning services—Provides for the review, support, and advancement of community and regional planning processes in municipalities and regional districts. The program extends to the co-ordination of Provincial planning policies, proposals, and initiatives with local government planning activities. k Islands Trust—Provides for the administration of the Islands Trust Act. Appropriations Actual Expenditures Expenditure by activity 326,073 Deputy Minister's office 320,478 I 572,204 Administrative services 547,072 643,046 Financial management 617,522 839.173 Planning services 859,643 434,514 Islands Trust m 416,612 K 2,815,010 Total of vote 2,761,327 I 2,685,010 Main Estimates I 130,000 Special Warrant No. 16—Supplement—Financial Management 12,815,010 Expenditure by standard classification Salaries 2,042,637 Temporary assistance 11,992 2,054,629 Fees and allowances—boards, commissions, courts 61,600 Travel expense 178,061 Professional and special services 203,636 Data systems and processing 129,963 Office expense 73,950 Office furniture and equipment ...a, 5,594 Advertising and publications .*..;,„ ., 107,267 Rentals—outside suppliers 9,065 Other expenditure 9,261 2,833,026 Less Transfers Vote 100—Salary Adjustments 42,899 Vote 178—Employee Benefits 28,800 71,699 2,761,327 D 158 PROVINCE OF BRITISH COLUMBIA Vote 164 GRANTS, CONTRIBUTIONS AND SUBSIDIES Description This vote provides for grants and subsidies under the provisions of the Municipal Aid Act, Home Owner Grant Act, and the Sewerage Assistance Act, together with grants and administrative aid in delivery of the various municipal and I regional district services. Appropriations Actual Expenditures Expenditure by activity 1,700,000 Local services to Provincial property 1,660,309 21,000,000 Municipal Governments Home-owner Grants 22,057,735 3,200,000 Unorganized Territory Home-owner Grants 3,279,404 400,000 General grants * 984,135 15,150,000 Community service grants 15,150,000 1,000,000 Local community improvement project ■..—7 ,. 29,500,000 Sewerage Assistance Act 27,197,064 1,500,000 Neighbourhood Improvement Program 1,036,174 73,450,000 Total of vote 71,364,82jf Expenditure by standard classification Grants, contributions, and subsidies 71,364,821 Vote 165 REVENUE SHARING FUND Description This vote provides for the transfer of funds to the Revenue Sharing Fund in accordance with the provisions of th: Revenue Sharing Act. Expenditures are made from the Revenue Sharing Fund in respect to various grants and subsidies t< municipalities and regional districts. Appropriations Actual Expenditures 176,200,000 Total of vote 176,200^1 Expenditure by standard classification Other expenditure 176,200,000 MUNICIPAL AFFAIRS D 159 Vote 166 CENTRAL MINISTRY SERVICES Description I This vote provides for general services required by the Ministry, including the personnel, research functions, and the preparation of Ministerial estimates and the control of Ministerial expenditures. Appropriations Actual Expenditures Expenditure by activity 173,427 Comptroller's Office 168,198 59,273 Personnel ..- 52,251 212,682 Research 216,950 445,382 Total of vote 437,399 Expenditure by standard classification Salaries 302,181 Travel expense 9,422 Professional and special services 80,364 Office expense 31,824 Office furniture and equipment 10,177 Advertising and publications 14,484 448,452 Less Transfers Vote 100—Salary Adjustments 5,196 Vote 178—Employee Benefits 5,857 11,053 437,399 Vote 167 TRANSIT SERVICES Description B This vote provides funding for the Urban Transit Authority under the Urban Transit Authority Act, the Ministry's commitment and subsidies under the Transit Services Act and the provision of custom bus services. Appropriations Actual Expenditures Expenditure by activity 69,089,000 Urban Transit Authority 65,952,892 I 326,000 Custom bus service 208,827 ^■S^OjOOO Provincial transit subsidies 8,320,181 EpT7fi<nnQ Total of vote 74,481,900 Expenditure by standard classification Professional and special services 52,375 Rentals—outside suppliers „ 54,867 Grants, contributions, and subsidies 73,684,144 Other expenditure 690,514 74,481,900 D 160 PROVINCE OF BRITISH COLUMBIA Vote 168 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenancejffl buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 348,000 Total of vote 346,093 Expenditure by standard classification Rentals—outside suppliers 346,095 Vote 169 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemg consulting services. Appropriations Actual Expenditures 49,000 Total of vote 48,97| Expenditure by standard classification Data systems and processing 48,978 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES MINISTRY OF PROVINCIAL Summary of No. Description 170 Minister's office 171 Administration 172 Heritage, Cultural, Recreation and Fitness 173 Government services | Supplement—Special Warrant No. 18 174 British Columbia Lottery Branch 175 Unemployment Insurance and Work ers' Compensation 176 Public Inquiries Act ■ Statutory—Inquiry Act (R.S.B.C. 1979.chap. 198,sec. 18) 177 Provincial Elections Act I Statutory—Election Act (R.S.B.C. 1979, chap. 103, sec. 191(1)) jffi78 Government Employee Relations Bureau 179 Public Service Commission admin istration 180 Salary and benefits—sundry em ployees 181 Public Service Adjudication Board.... 182 Superannuation Branch administra- [ tion ■083 Public Service superannuation and retirement benefits 184 Members of the Legislative Assembly Superannuation Act H Statutory—Legislative Assembly Allowances and Pension Act (R.S.B.C. 1979, chap. 228, sec. 28) 185 Employee Benefits 186 Government information services 187 Building occupancy charges 188 Computer and consulting charges Statutory— Transpo 86 Corporation Act (1980, chap. 59, sec. 17)—Initial planning and development costs Revenue Act (R.S.B.C. 1979,chap. 367, sec. 59)— Interest on overdue accounts.. SECRETARY AND GOVERNMENT SERVICES Expenditure by Appropriation Main Estimates Voted -Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 165,770 3,928,498 $ $ 165.770 3,928,498 $ 163,934 3,504,706 23,375,403 12,650,340 23,375.403 21,025,673 10 1,000,000 13,650,340 10 11,919,564 15,000,000 15,000,000 16,591,757 697,022 10,331,745 3,484,667 730,000 291,954 2,261,882 74,245,000 215,000 36.701.039 548,016 9,466,000 1,600,000 576,456 970,168 887,881 10,331,745 8,406,910 3,484,667 3,116,912 730,000 386,025 291,954 84,127 2,261,882 2,117,973 74,245,000 71,383,521 220,328 220,328 36,701,039 33,997,505 548,016 625,982 9,466,000 9,371,948 1,600,000 1.613,911 3,021 197,943,992 186,391,829 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 170 MINISTER'S OFFICE Description This vote provides for the office of the Provincial Secretary and Minister of Government Services, including his sala and expenses and those of his immediate staff. Appropriations Actual Expenditures 165,770 Total of vote 16333 Expenditure by standard classification Salaries 118,513 Temporary assistance 9,863 128,376 Travel expense 23,378 Professional and special services 791 Office expense 13,165 Materials and supplies 326 166,036 Less Transfers Vote 100—Salary Adjustments 2,102 163,934 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 163 Vote 171 ADMINISTRATION Description ■ This vote provides for the Deputy Minister's office and administrative and special services including general administration, personnel services, Financial services, administration of Orders in Council, protocol, grants to nonprofit societies, and a contingency for unforseen expenditures. Also provided are funds for the operation of Government House, which is the residence of His Honour the Lieutenant Governor of British Columbia, and for the many official functions held there. Appropriations Actual Expenditures Expenditure by activity 109,956 Deputy Minister's Office 101,466 Administrative Services 2.184,014 General administration 1,850,950 I 458,569 Financial services 392,688 ■ 171,136 Personnel 180,486 640,023 Protocol and special services 679,614 107,057 First Citizens' Rind—administration 81,144 I 31,000 Scholarship Act 19,000 226,743 Government House 199,358 ■3^*18^542 Total Administrative services 3,403,240 3,928,498 Total of vote 3,504,706 Expenditure by standard classification Salaries 1,187,149 Temporary assistance 49,212 1,236,361 Travel expense 41,086 Professional and special services 56,614 Office expense 97,606 Office furniture and equipment „ 9,435 Advertising and publications 665 Materials and supplies 13,075 Rentals—outside suppliers 10,905 Grants, contributions, and subsidies 1,624,892 Other expenditure. ....... 544,242 3,634,881 Less Transfers Vote 100—Salary Adjustments 75,114 Vote 178—Employee Benefits 24,266 Vote 185—Pre-retirement Leave _ 30,795 130,175 3,504,706 D 164 Vote 172 PROVINCE OF BRITISH COLUMBIA HERITAGE, CULTURAL, RECREATION AND FITNESS Description Assistant Deputy Minister's Office—Provides direction for heritage, cultural, recreation and fitness programs Provincial Museum and resource museums—The Provincial Museum is charged, under the Museum Act, w increasing the knowledge of British Columbia's human and natural history, through acquiring and caring for collectioi research, and communicating to people the knowledge gained. The program includes funding of resource museums, a grants to community museums and archives. Provincial Archives—Provides a record of the history and development of the Province through its extensive libra Government records, manuscript and map collections, as well as visual records (photographs, lithographs, paintingsffl tape-recorded cultural and historical materials. Heritage Conservation Branch—Responsible for the direction of the Province's Heritage Consei /ation Progra encompassing archaeological, historical and architectural resources. Recreation, Sports, and Fitness Branch—Discharges the responsibilities of the Provincial Government in pffl recreation in relation to other levels of Government, public volunteer groups, and the private sector in those situata where the Province encourages constructive recreation and fitness activities through funds assistance, counselling,] necessary regulation. Recreation Facilities Assistance Program—Provides grants to communities and other organizations for the purpoa developing recreation facilities. Cultural Services Branch—Responsible for the development and co-ordination of arts and cultural programs hi Province, the administration of the British Columbia Cultural Fund, and for the conservation, administration, a acquisition of the Provincial art collection. Library Services Branch—Responsible for advisory services to public libraries and public library grants, administ audiobook and openshelf programs, and provides professional and technical services in several regions of the Provin. British Columbia Summer and Winter Games—-Provides for the administration of the British Columbia Summer Winter Games. Multicultural services—Provides for a directorate of multicultural services for the Province, program staff and reffl costs. Appropriations 64,448 4,877,128 1,226,666 2,224,027 1,923,492 7,000.000 563,133 5,061,366 275,000 160,143 23,375,403 Expenditure by activity Assistant Deputy Ministers' Office Provincial Museum and Resource Museums Provincial Archives Heritage Conservation Branch Recreation and Fitness Branch Recreation Facilities Assistance Program Cultural Services Branch Library Services Branch British Columbia Summer and Winter Games.. Multicultural Services Actual Expenditures 63,287 4,693,076 1,235,285 2,037,401 1,771,967 5,482,867 528,782 4,838,253 211,877 162,878 Total of vote. 21.025JI Expenditure by standard classification Salaries Temporary assistance Fees and allowances—boards, commissions, courts- Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Motor vehicles Rentals—outside suppliers Acquisition—machinery and equipment Grants, contributions, and subsidies Less Transfers Vote 100—Salary Adjustments ... Vote 178—Employee Benefits Vote 185—Pre-retirement Leave., 74,568 45,142 15,155 6,627,395 826,573 7,453,968 94 534,083 1,101,235 226,589 62,722 319,985 1,211,493 121,325 23,962 112,439 9,992,643 21,160,538 134,865 21,025,673 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 165 Dote 173 GOVERNMENT SERVICES Description Assistant Deputy Minister's Office—Provides executive direction for Government services. Legislative Library—Provides library and reference services to members of the Legislative Assembly, the Executive Council, and research staffs of the Public Service, and offers full cataloguing services to Government ministries. Postal Branch—Provides mail services to all ministries of Government in the Province of British Columbia. I Central Microfilm Bureau—Provides microfilming services for all ministries of Government. I Public Information—Provides information to the general public about ministry programs. [ Legislative Tour Guides—Provides guided public information tours of the Parliament Buildings for the general public. Parliament Buildings Restoration—Provides for the costs of employees, materials, supplies and related costs to maintain and repair the Parliament Buildings. Robson Square Media Centre—Provides for the cost of administering (rental of facilities, etc.) the Media Centre in Robson Square. ■ Queen's Printer—Provides for the printing needs of the Government and provision of printing and stationery supplies to all Government ministries and agencies. Appropriations Actual Expenditures Expenditure by activity 60,164 Assistant Deputy Minister's Office 61,019 861,911 Legislative Library 839,098 8,214,355 Postal Branch 8,524,832 I. 1,255,479 Central Microfilm Bureau 953,160 693,401 Public Information 715,844 140,151 Legislative Tour Guides 146,092 I 2,197,613 Parliament Buildings Restoration 1,222,123 227,256 Robson Square Media Centre 211,124 10 Queen's Printer (net of recoveries) (753,728) 13,650,340 Total of vote 11,919,564 [12,650,340 1,000,000 ; 13,650,340 Main Estimates Special Warrant No. 18- -Supplement—Postal Branch Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Motor vehicles Rentals—outside suppliers Acquisition—machinery and equipment Grants, contributions, and subsidies Other expenditure Less Transfers Vote 100—Salary Adjustments 27,528 Vote 178—Employee Benefits 16,824 Vote 185—Pre-retirement Leave 17,688 Recoveries, Queen's Printer Supplies to all ministries 19,667,793 Miscellaneous receipts 1,794,407 3,686,654 3,430,759 7,117,413 115,309 7,216,437 172,065 82,869 84,193 17,489,493 43,360 122,321 504,809 425,000 70,535 33,443,804 21,524,240 11,919,564 D 166 Vote 174 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA LOTTERY BRANCH Description British Columbia Lottery Branch Administration—Administers lotteries of the Western Canada Lottery Foundation and the Interprovincial Lottery Corporation in British Columbia and is also responsible for licensing bingos, lotteries, anc other forms of social gambling in the Province. Grants administration—Provides for the administration of grants funded from the Lottery Fund. Pursuant to the Lottery Act, administration costs are recovered from the Lottery Bind. Appropriations Expenditure by activity 1,194,394 British Columbia Lottery Branch Administration. 211,672 Grants administration 1,406,066 1,406,056 Less recoveries Total of vote. Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services.. Office expense Office furniture and equipment.... Advertising and publications Materials and supplies Rentals—outside suppliers Less Transfers Vote 100—Salary Adjustments. Vote 178—Employee Benefits.. Recoveries Other Lottery fund 11,106 3,092 11,315 1,304,411 Actual Expenditures 1,108,275 196,136 1,304,411 1,304,411 466,656 50,208 516,864 17,419 3,341 51,910 17,395 634,146 58,539 30,310 1,329,924 1,329,924 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 167 Vote 175 UNEMPLOYMENT INSURANCE AND WORKERS' COMPENSATION Description Unemployment Insurance—Provides for the Provincial Government's contribution for the unemployment insurance premiums for employees. Workers Compensation Act—Provides for the Provincial Government's contributions as an employer for the fesessment levied by the Workers* Compensation Board. This expenditure covers accident claim costs of all Provincial ^Government employees. Benefits include payment of 75 per cent of wage loss and covers full medical expenses. Appropriations Actual Expenditures Expenditure by activity 9,800,000 Unemployment insurance 9,787,711 1 5,200,000 Workers'compensation 6,804,046 15,000,000 Total of vote 16,591,757 Expenditure by standard classification Other expenditure 17,015,228 Recoveries 423,471 16,591,757 Vote 176 PUBLIC INQUIRIES ACT Description This vote provides for the appointment of Commissioners by the Lieutenant Governor in Council to inquire into any matter connected with the good government of the Province or the conduct of any part of related public business. Appropriations Actual Expenditures ■ 576,456 Total of vote 576,456 10 Main Estimates 576,446 Statutory—//i<7H/ry Act (R.S.B.C. 1979, chap. 198, sec. 18) 576,456 Expenditure by standard classification Temporary assistance Fees and allowances—boards, commissions, courts- Travel expense Professional and special services Office expense Office furniture and equipment Advertising and publications Materials and supplies Rentals—outside suppliers Other expenditure 99,031 51,075 5,550 292,490 81,387 2,264 15,141 900 23,376 5,242 576,456 D 168 Vote 177 PROVINCE OF BRITISH COLUMBIA PROVINCIAL ELECTIONS ACT Description Chief Electoral Officer—Responsible for general supervision of the administration of the Election Act. Registrar cf Voters—Responsible for the registration of voters and the preparation of the list of voters throughout tl Province. Appropriations 598,914 273,146 970,168 Expenditure by activity Chief Electoral Officer Registrar of Voters Statutory—ElectionAct (R.S.B.C. 1979,chap. 103,sec. 191(1)) Total of vote Actual Expenditures 106,261 508,474 273,146 887,81i 697,022 273,146 970,168 Main Estimates Statutory—ElectionAct (R.S.B.C. 1979, chap 103, sec. 191 (1)) Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Materials and supplies Rentals—outside suppliers Less Transfers Vote 100—Salary Adjustments 17,282 Vote 178—Employee Benefits _ 4,139 450,679 216,585 667,264 18,350 9,492 76,574 7,925 123,718 5,979 909,302 21,421 887,881 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 169 Vote 178 GOVERNMENT EMPLOYEES RELATIONS BUREAU Description [This vote provides for staff support to the Treasury Board by developing personnel management policies and practices, including the negotiation and administration of collective agreements on behalf of the Government; the Establishment of rates of remuneration, fringe benefit policies, practices and administration; and establishment and review tf systems of job evaluation and classification in the Government services; also provided for is the employer's cost in respect of benefits for the licensed professional employees group, the management appointments and those other employees not covered by a collective agreement; settlement payments in respect of grievances arbitrations, rights disputes, severance, and other personnel related settlements agreed to by the bureau; and the employer's cost share in respect of boards of arbitration. Appropriations Actual Expenditures 10,331,745 Total of vote 8,'406,910 Expenditure by standard classification Salaries 1,453,689 Temporary assistance 31,702 1,485,391 Travel expense „:. 108,892 Professional and special services 104,513 Office expense 130,004 Office furniture and equipment 12,766 Materials and supplies 8,538 Rentals—outside suppliers 685 Acquisition—machinery and equipment 8,628 Employee benefits for management and professional employees (all ministries) 6,063,182 Other expenditure 658,031 8,580,630 Less Transfers Vote 100—Salary Adjustments 173,720 8,406,910 PROVINCE OF BRITISH COLUMBIA Vote 179 PUBLIC SERVICE COMMISSION ADMINISTRATION Description Executive—Provides the authority and central direction to the divisions of the Public Service Commission, j Administration and Employee Relations Division—This division has the responsibility of administering all regffl tions pursuant to Part I of the Public Service Act, as well as responsibility for appeal reviews and internal administratiqm the Pubic Service Commission. Recruitment and Selection Division—Provides for the recruitment and selection of most Public Service emploveeB the Province, based on the merit principle. Staff Development Division—Provides training seminars, administers recognized educational programs, and adra isters the disbursement of funds for staff education and development of all Public Service employees. Accident Prevention Division—Provides instructional programs, co-ordinates service-wide safety programs, dm training, and first aid training. Appropriations Actual Expenditures ■ Expenditure by activity 168,912 Executive 96,643 516,774 Administration and Employee Relations Division 518,299 1,722,024 Recruitment and Selection Division 1,683,662 811,334 Staff Development Division 551,660 265,623 Accident Prevention Division 266,648 3,484,667 Total of vote 3,116$ I Expenditure by standard classification Salaries 2,131,598 Temporary assistance 85,319 2,216,917 Travel expense 148,311 Professional and special services 351,217 Office expense 151,122 Office furniture and equipment 33,128 Advertising and publications 353,399 Materials and supplies 52,118 Motor vehicles 6,490 Rentals—outside suppliers 31,871 3,344,573 Less Transfers Vote 100—Salary Adjustments 152,129 Vote 178—Employee Benefits 67,356 Vote 185—Pre-retirement Leave _ 8,176 227,661 3,116,912 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 171 j Vote 180 SALARY AND BENEFITS—SUNDRY EMPLOYEES Description . This vote provides for the costs of Public Works personnel not hired by the British Columbia Buildings Corporation, personnel will be placed in other ministries on a temporary basis with cost to be borne by this vote pending permanent jlacement. It also provides for the cost of severance pay for those employees terminated. Appropriations Actual Expenditures _ 730,000 Total of vote 386,025 Expenditure by standard classification Salaries 347,645 Temporary assistance 23,216 370,861 Travel expense 24,997 395,858 Less Transfers Vote 100—Salary Adjustments 2,640 Vote 178—Employee Benefits 7,193 9,833 386,025 Ote 181 PUBLIC SERVICE ADJUDICATION BOARD Description This vote provides for the administrative costs of the Public Service Adjudication Board, whose duties are to hear I rievances submitted to it by employees or agents for employees of the Provincial Government and to act as a board of r nitration between the parties to a collective agreement in force between the Government and its employees. n Appropriations Actual Expenditures 291,954 Total of vote 84,127 Expenditure by standard classification Salaries 52,626 Fees and allowances—boards, commissions, courts 29,150 Travel expense 866 Professional and special services 1,121 Office expense 5,277 Materials and supplies 1,653 Rentals—outside suppliers 45 90,738 Less Transfers Vote 100—Salary Adjustments 2,502 Vote 178—Employee Benefits 4,109 6,611 84,127 D 172 Vote 182 PROVINCE OF BRITISH COLUMBIA SUPERANNUATION BRANCH ADMINISTRATION Description This vote provides for policy direction by the Superannuation Commissioner and all administrative and supjB services for the operation of nine pension plans under the statutes or regulations listed below. These services include rece of contributions, calculation and payment of pensions and refunds, short-term and long-term investments of avay| funds, maintenance of accounting and statistical records, and counselling of contributors and employers. Pension (Public Service) Act Pension (Municipal) Act Pension (Teachers) Act Pension (College) Act Legislative Assembly Allowances and Pension Act British Columbia Railway Company Pensions Bind, Rules and Regulations British Columbia Hydro and Power Authority, Pension Fund Regulations British Columbia Power Commission Superannuation Rind Regulations Workers' Compensation Board Superannuation Rind Plan. Appropriations Actual Expenditures 2,261,882 Total of vote 2,11^ Expenditure by standard classification Salaries 1,649,564 Temporary assistance 46,364 1,695,928 Travel expense 28,080 Professional and special services 47,884 Office expense 95,944 Office furniture and equipment 49,628 Advertising and publications 12,664 Materials and supplies 68,987 Acquisition—machinery and equipment 148,871 2,147,986 Less Transfers Vote 178—Employee Benefits 23,556 Vote 185—Pre-retirement Leave 6,457 30,013 2,117,973 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 173 Ibte 183 PUBLIC SERVICE SUPERANNUATION AND RETIREMENT BENEFITS Description H This vote provides for the employer costs in respect of the Public Service Employees Superannuation Plan matching I mtributions, 2 per cent formula contribution requirements, and other statutory contributions, death benefits re pcn- ! oners, and Canada Pension Plan contributions. I tppropriations Actual Expenditures Expenditure by activity I 38,300.000 Government contributions, Provincial Government 40,710,013 |Mm70,000 Government contributions, Canada Pension Plan 9,591,529 I 100,000 Death benefits 93,805 [ 28,000,000 Miscellaneous statutory items 22,562,509 |R5,870,000 72,957,521 ■1,625,000 Less recoveries 1,574,335 74,245,000 Total of vote 71,383,521 Expenditure by standard classification Other expenditure 72,957,521 Recoveries Other Government Agencies 1,574,335 71,383,521 ite 184 MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACT Description I This vote provides for the employer costs in respect of members of the Legislative Assembly Superannuation Plan. ppropriations Actual Expenditures 220,328 Total of vote .'. 220,328 215,000 Main Estimates ■ 5,328 Statutory—Legislative Assembly Allowances and Pension Act (R.S.B.C. 1979, chap. 228, sec. 28) 220,328 Expenditure by standard classification Other expenditure 220,328 D 174 PROVINCE OF BRITISH COLUMBIA Vote 185 EMPLOYEE BENEFITS Description Administration—Provides for all administration and support services related to the employee fringe benefits prcS pursuant to the Public Service Benefit Plans Act and Public Service Act. Employee benefits—Provides for the employer costs of employee fringe benefits for Public Service employees and the recovery of certain employee and employer shares of these costs re Public Service Extended Health and Dental R Public Service Group Insurance Plan, Medical Services Plan, Long-term Disability Plan, statutory and negotiated gn and retiring allowances, and group aviation accident insurance. Appropriations Actual Expenditures I Expenditure by activity 226,039 Employee benefits administration 214,763 14,400,000 Public Service Extended Health and Dental Plan 12,969,364 5,575,000 Public Service Group Insurance Plan 5,015,915 5,780,000 Medical Services Plan 6,692,975 8,300,000 Long-term Disability Plan 8,300,000 860,000 Grants re Public Service 758,302 1,900,000 Retiring allowance 1,222,684 4,750,000 Pre-retirement allowance 3,549,977 90,000 Group aviation accident insurance 96,686 41,881,039 38,820,666 5,180,000 Less recoveries 4,823,161 36,701,039 Total of vote 33,997,sJ Expenditure by standard classification Salaries 193,780 Salary transfers—retiring allowances and pre-retirement leave... 2,065,484 Temporary assistance 5,739 2,265,003 Travel expense 1,009 Office expense 10,194 Office furniture and equipment 4,073 Other expenditure 36,540,387 38,820,666 Recoveries Extended Health and Dental Plan 2,279,055 Group Insurance Act 2,278,667 Medical Services Plan 232,822 Long-term Disability Plan 32,617 PROVINCIAL SECRETARY AND GOVERNMENT SERVICES D 175 yote 186 GOVERNMENT INFORMATION SERVICES Description This vote provides for a centralized office where all Government publications authorized for public distribution can be owained upon request and for the office of the communications planning adviser. Appropriations Actual Expenditures P 548,016 Total of vote 625,982 Expenditure by standard classification Salaries 112,591 Temporary assistance 13,013 125,604 Travel expense 20,835 Professional and special services 47,872 Office expense .. 49,665 Office furniture and equipment 3,284 Advertising and publications 338,823 Materials and supplies 43,273 629,356 Less Transfers Vote 178—Employee Benefits 3,374 625,982 /ote187 BUILDING OCCUPANCY CHARGES Description iThis vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance of brandings, and office accommodation occupied by the Ministry. Total of vote. Actual Expenditures 9,371,948 Expenditure by standard classification Rentals—outside suppliers PROVINCE OF BRITISH COLUMBIA Vote 188 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managenfi consulting services. Appropriations Actual Expenditures j 1,600,000 Total of vote 1,613m Expenditure by standard classification Data systems and processing 1,613,911 Statutory TRANSPO 86 CORPORATION ACT (1980, chap. 59, sec. 17) Appropriations Actual Expenditures 1 393,695 Initial planning and development costs 393,6 Expenditure by standard classification Grants, contributions, and subsidies 343,695 Other expenditure 50,000 393,695 Statutory REVENUE ACT (R.S.B.C. 1979, chap 367, sec. 59) Appropriations Actual Expenditures ■ 3,021 Interest on overdue accounts 3,0 Expenditure by standard classification Other expenditure 3,021 TOURISM D 177 MINISTRY OF TOURISM Summary of Expenditure by Appropriation Main Votr Estimates Other No. Description Voted Authorizations Total $ $ $ 189 Minister's office 157,334 157,334 190 Tourism 11,321,112 11,321,112 [191 Building occupancy charges 691,000 691,000 192 Computer and consulting charges Statutory— Public Service Act (R.S.B.C. 1979, chap. 343, sec. 77)— Medical expenses, London, 337,000 337,000 England 701 701 Medical expenses, California, U.SA 2,856 2,856 Revemie/lc/iR.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts.. 144 144 12,506,446 3,701 12,510,147 Actual Expenditures Cash 158,442 10,885,038 652,315 235,424 701 2,856 144 11,934,920 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 189 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Tourism, including her salary and expenses and those of i I immediate staff. Appropriations Actual Expenditures ■ 157,334 Total of vote 158,41 Expenditure by standard classification Salaries 136,636 Temporary assistance 1,054 137,690 Travel expense 46,344 Professional and special services 1,808 Office expense 16,965 Office furniture and equipment 1,153 Materials and supplies 1,431 205,391 Less Transfers Vote 100—Salary Adjustments 46,006 Vote 178—Employee Benefits 943 46,949 158,442 TOURISM D 179 Vote 190 TOURISM Description m Travel Division—Provides central direction for the various functions of the Ministry and administration for specific responsibilities in the areas of advertising, publicity, promotion, research, tourist market development, information services, industry development programs, accommodation services, grant allocations, and Royal Hudson train. ■ Beautiful British Columbia Magazine—Provides for the printing, circulation and distribution services of the Beautiful British Columbia magazine and special publications. ■ California and London offices—Provides for the cost of operation of foreign offices to promote tourism in British raumbia. ■ Film and Photographic—This division supports the three main operating branches of the Ministry through promotional literature, motion pictures and film materials, including the production of Beautiful British Columbia magazine, brochures, the newsletter, and annual report. It provides a film library to aid in the production of regional films |and brochures and contacts feature film studios concerning producing films in British Columbia. Appropriations Actual Expenditures Expenditure by activity 7,232,283 Travel Division 7,071,113 «,727,910 Beautiful British Columbia magazine 1,593,386 [ 263,299 California and London Offices 289,272 P 2,097,620 Film and Photographic 1,931,267 Mm.321.112 Total of vote 10,885,038 Expenditure by standard classification Salaries 1,666,398 Temporary assistance 847,967 2,514,365 Fees and allowances—boards, commissions, courts 40,410 Travel expense 299,196 Professional and special services 965,182 Office expense 123,177 Office furniture and equipment 41,517 Advertising and publications 4,657,330 Materials and supplies 1,395,897 Motor vehicles 44,749 Rentals—outside suppliers 70,028 Acquisition—machinery and equipment 38,369 Grants, contributions, and subsidies 692,223 Other expenditure 36,931 10,919,374 Less Transfers Vote 100—Salary Adjustments 20,036 Vote 178—Employee Benefits 13,784 Vote 185—Pre-retirement Leave 516 34,336 10,885,038 PROVINCE OF BRITISH COLUMBIA Vote 191 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance c buildings, and office accommodation occupied by the Ministry. Appropriations 691,000 Actual Expenditures 652,31 Expenditure by standard classification Rentals—outside suppliers Vote 192 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and managemeil consulting services. Appropriations Actual Expenditures 337,000 Total of vote 235,31 Expenditure by standard classification Data systems and processing 235,424 Statutory PUBLIC SERVICE ACT (R.S.B.C. 1979, chap. 343, sec. 77) Appropriations Actual Expenditures 701 Medical expenses, London, England 701 2,856 Medical expenses, California, U.S.A 2,856 3,557 Total 3,5fj| Expenditure by standard classification Other expenditure 3,557 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 144 Interest on overdue accounts 14 J Expenditure by standard classification Other expenditure 144 [Vote No. TRANSPORTATION AND HIGHWAYS MINISTRY OF TRANSPORTATION AND HIGHWAYS Summary of Expenditure by Appropriation Description 193 Minister's office 194 General administration—Highways - EJ5 General administration—Transportation 196 Highway maintenance KJ7 Highway construction—Capital 198 Hydro development—Highways I Statutory—Revenue Act (R.S.B.C 1979, chap. 367, sec. 55 (3)) 199 Engineering Branch 200 Weigh Scale Branch 201 Motor Vehicle Branch .202 Motor Carrier Branch 203 Motor Carrier Commission 204 Transportation Policy Analysis Branch 205 Air Services Branch 206 Local Airport Assistance Program.... 207 British Columbia Ferries 208 British Columbia Railway ra) Building occupancy charges 210 Computer and consulting charges Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec. 59)— Interest on overdue accounts Main Total Appropriations— Actual Expenditures Estimates Other Cash Voted Authorizations Total Basis $ $ $ $ 212,089 212,089 192,407 6,423,536 6,423,536 6,414,374 1,118,973 1,118,973 965,907 179,351,848 179,351,848 173,577,456 208,209,007 10 208,209,007 188,449,173 3,174,332 3,174,342 3,174,342 997,476 997,476 849,057 3,556,393 3,556,393 3,418,903 15,898.017 15,898,017 14,045,130 1,150,751 1,150,751 1,136,365 329,756 329,756 255,602 1,323,211 1,323,211 779,062 3,108,928 3,108,928 3,083,633 739,568 739,568 674,325 57,929,127 57,929,127 57,928,384 14,000,000 14,000,000 14,000,000 15,356,000 15,356,000 15,348,461 4,080,900 4,080,900 4,080,540 513,785,590 24,069 8,397,190 Vote 193 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS MINISTER'S OFFICE Description 1 This vote provides for the office of the Minister of Transportation and Highways, including his salary and expenal and those of his immediate staff. Appropriations 212,089 Actual Expenditures 192,41 Expenditure by standard classification Salaries • Temporary assistance Travel expense Office expense Materials and supplies. Less Transfers Vote 178—Employee Benefits.. 154,856 770 155,626 27,256 11,431 110 194,423 2,016 192,407 Vote 194 GENERAL ADMINISTRATION—HIGHWAYS Description This vote provides for the over-all policy direction of the Ministry, including the offices of the Deputy Ministera Assistant Deputy Ministers, as well as administrative and support services to the operational, planning, construction, ai research programs. Appropriations Actual Expenditures ■ 6,423,536 Total of vote 6,414,3'j Expenditure by standard classification Salaries 4,497,347 Temporary assistance 327,552 4,824,899 Travel expense 300,083 Professional and special services .*.„ 218,574 Office expense 968,977 Office furniture and equipment 51,295 Advertising and publications 81,780 Materials and supplies 88,270 Rentals—outside suppliers 1,899 Acquisition—machinery and equipment 10,941 6,546,718 Less Transfers Vote 100—Salary Adjustments 18,156 Vote 178—Employee Benefits 93,587 Vote 185—Pre-retirement Leave 20,601 132,344 6,414,374 TRANSPORTATION AND HIGHWAYS D 183 Vote 195 GENERAL ADMINISTRATION—TRANSPORTATION Description This vote provides for the over-all policy direction of the Transportation Division of the Ministry, including the office of the Assistant Deputy Minister, as well as administrative and support services to the operational, planning, and research jmgrams. Appropriations Actual Expenditures ■1,118,973 Total of vote .'..:..... 965,907 Expenditure by standard classification Salaries 600,977 Temporary assistance 39,363 640,340 Travel expense 22,157 Professional and special services _„..,,. 82,383 Office expense 224,008 Office furniture and equipment 11,437 Advertising and publications 5,936 Materials and supplies 8,664 994,925 Less Transfers Vote 100—Salary Adjustments 880 Vote 178—Employee Benefits 16,478 Vote 185—Pre-retirement Leave _ 11,660 29,018 965.907 D 184 PROVINCE OF BRITISH COLUMBIA Vote 196 HIGHWAY MAINTENANCE Description This vote provides for the maintenance, repair, and operation of Provincial highways, roads, bridges, ferri landings, tunnels, equipment operation and replacement, including winter maintenance of snow and ice removal, and payment of grants, contributions, and subsidies. Appropriations Actual Expenditures M Expenditure by activity 156,031,437 Road and bridge maintenance and repair 148,234,879 23,320,411 Ferries 25,342,577 179,351,848 Total of vote 173,5"^ Expenditure by standard classification Salaries 80,613,337 Temporary assistance ui*.. 24,801,264 105,414,601 Travel expense 3,710,641 Professional and special services.. 528,937 Office expense 234,503 Office furniture and equipment 164,490 Advertising and publications 294,970 Materials and supplies 51,835,528 Motor vehicles 2,069,929 Rentals—outside suppliers 11,954,817 Rentals—intra-ministry 39,027,304 Acquisition—land and buildings 3,412,815 Acquisition—machinery and equipment 12,350,185 Grants, contributions, and subsidies 818,617 Other expenditure 343,871 232,161,208 Less Transfers Vote 100—Salary Adjustments 28,132 Vote 178—Employee Benefits 395,134 Vote 185—Pre-retirement Leave 328,741 Recoveries Intra-ministry Rental Credits 49,492,026 British Columbia Ferry Corporation 7,911,675 Crown Land Fund 428,044 58,583,752 173,577,456 TRANSPORTATION AND HIGHWAYS D 185 , -J97 HIGHWAY CONSTRUCTION—CAPITAL Description |This vote provides for the planning, engineering, design, survey, construction, reconstruction, right-of-way acquisi- ion, property purchase, and paving of Provincial highways, roads, bridges, ferries, landings, and tunnels; purchase of additional machinery and equipment; and payment of authorized grants and contributions to municipalities in connection with their highway systems. Appropriations Actual Expenditures i 208,209,007 Total of vote 188,449,173 Expenditure by standard classification Salaries 23,427,187 Temporary assistance 9,753,012 33,180,199 Travel expense ■;& 3,103,114 Professional and special services 4,404,508 Office expense 162,315 Office furniture and equipment 88,731 Advertising and publications ,....,< -,-. 39,751 Materials and supplies 15,313,474 Motor vehicles 447,597 Rentals—outside suppliers 13,110,269 Rentals—intra-ministry 7,242,801 Acquisition—land and buildings 102,397,692 Acquisition—machinery and equipment 4,520,199 Grants, contributions, and subsidies 4,631,306 188,641,956 Less Transfers Vote 100—Salary Adjustments 36,339 Vote 178—Employee Benefits 112,636 Vote 185—Pre-retirement Leave 43,808 192,783 188,449,173 PROVINCE OF BRITISH COLUMBIA Vote 198 HYDRO DEVELOPMENT—HIGHWAYS Description This vote provides for the right-of-way acquisition, planning, engineering design, survey, construction, or red! struction, paving, bridge construction or reconstruction, ferry construction, and any other related costs in connections the construction of Provincial Highway 23, Revelstoke to Mica Creek, and the Waneta-Nelway Highway that results™ the construction of the Revelstoke Dam and the Seven Mile Dam by British Columbia Hydro and Power Authority. . Appropriations Actual Expenditures m Expenditure by activity 56,018,883 Progam expenditures 43,975,604 52,844,541 Less recoveries 40,801,262 3,174,342 Total of vote 3,17ffl| 10 Main Estimates 3,174,332 Statutory—Revenue Act (R.S.B.C. 1979, chap. 367, sec 55 (3)) 3,174,342 Expenditure by standard classification Salaries 1,424,550 Temporary assistance 1,098,491 2,523,041 Travel expense 222,836 Professional and special services 424,081 Office expense 11,841 Office furniture and equipment 478 Materials and supplies 207,365 Rentals—outside suppliers 277,102 Rentals—intra-ministry 320,605 Acquisition—land and buildings 39,984,674 Acquisition—machinery and equipment 3,581 43,975,604 Recoveries British Columbia Hydro and Power Authority 40,801,262 3,174,342 TRANSPORTATION AND HIGHWAYS D 187 Vote 199 ENGINEERING BRANCH Description m This vote provides for processing of applications, monitoring of construction and final inspections, as well as annual Rspections and certification of industrial projects subject to the Railway Act, Pipeline Act, and the Highway (Industrial) .ACt. The Branch examines and certifies operating personnel for railway, aerial tramways, and heavy automotive equipment on private and industrial roads and provides a close liaison with the Motor Vehicle Branch and the Ministry of Energy, Mines and Petroleum Resources, as well as the Workers' Compensation Board, in matters of standardization of operational safety requirements. Appropriations Actual Expenditures [ 997,476 Total of vote 849,057 Expenditure by standard classification Salaries 680,511 Temporary assistance 13,718 694,229 Travel expense 99,639 Professional and special services 7,705 Office expense 21,465 Office furniture and equipment 3,467 Materials and supplies 8,987 Motor vehicles 18,881 Rentals—outside suppliers 605 Acquisition—machinery and equipment 5,463 860,441 Less Transfers Vote 100—Salary Adjustments 3,520 Vote 178—Employee Benefits _ 7,864 11,384 849,057 PROVINCE OF BRITISH COLUMBIA Vote 200 WEIGH SCALE BRANCH Description This vote provides for the administration of the Commercial Transport Act and regulations and in part, to assist in tl I enforcement ofthe Motor Vehicle Act, Highway Act, Mobile Home Act, and the Motor Vehicle Transport Act (Canada). Ill Branch operates a network of weigh scale stations throughout the Province to check commercial vehicles for compliarjl with the statutes and regulations, and to issue permits and collect fees. Appropriations Actual Expenditures 3,556,393 Total of vote 3,418,911 Expenditure by standard classification Salaries 2,923,446 Temporary assistance 19,934 2,943,380 Travel expense 183,378 Office expense 23,276 Office furniture and equipment 6,049 Advertising and publications 29 Materials and supplies 202,560 Motor vehicles 11,523 Rentals—outside suppliers 1,982 Acquisition—machinery and equipment ....,.■, 65,245 3,437,422 Less Transfers Vote 178—Employee Benefits 13,368 Vote 185—Pre-retirement Leave _ 5,151 18,519 3,418,903 TRANSPORTATION AND HIGHWAYS D 189 Vote 201 MOTOR VEHICLE BRANCH Description ■ This vote provides for the licensing, registering, and transferring of vehicles; for determining the fitness and ability of persons to operate vehicles, for recording of violations and monitoring of drivers' records; for safety inspections and I establishment of standards of vehicles and for highway safety programs. Appropriations Actual Expenditures Expenditure by activity I 953,441 Administration 833,874 ^B,828,980 Motor vehicle Division 4,801,773 B),880,833 Motor vehicle inspection 3,550,272 ^BJ234!763 Drivers' Licence Division 4,859,211 ■ 15,898,017 Total of vote 14,045,130 Expenditure by standard classification Salaries 10,648,372 Temporary assistance 684,770 11,333,142 Travel expense ,.„l;,ij'» 371,514 Professional and special services ,-;.,-.v.-.. : 288,738 Office expense ,' 482,955 Office furniture and equipment 43,600 Advertising and publications 134,117 Materials and supplies 988,807 Motor vehicles 29,892 Rentals—outside suppliers 15,137 Acquisition;—machinery and equipment 8,701 Grants, contributions, and subsidies 387,054 Other expenditure 8,232 14,091,889 Less Transfers Vote 178—Employee Benefits 20,329 Vote 185—Pre-retirement Leave _ 26,430 46,759 14,045,130 PROVINCE OF BRITISH COLUMBIA Vote 202 MOTOR CARRIER BRANCH Description This vote provides for the conducting of investigations into the licensing of the commercial motor carrier industuM the for-hire transportation of freight and passengers; examination of schedules of rates charged by carriers as well as I el schedules; the making of recommendations to the Motor Carrier Commission and the implementation of the decis i\ made by the Commission with respect to such applications; and the safety inspections of public passenger vehkin Appropriations Actual Expenditures fl Expenditure by activity 177,208 Administration 230,118 973,543 Investigation and inspection service 906,247 1,150,751 Total of vote 1,136-51 Expenditure by standard classification Salaries 878,435 Temporary assistance 143,519 1,021,954 Travel expense 39,464 Office expense 64,599 Office furniture and equipment 637 Materials and supplies 14,376 Motor vehicles 6,057 Rentals—outside suppliers 1,060 1,148,147 Less Transfers Vote 178—Employee Benefits 9,096 Vote 185—Pre-retirement Leave _ 2,686 11,782 1,136,365 Vote 203 MOTOR CARRIER COMMISSION Description This vote provides for the regulation of the motor carrier industry intra-provincially as a Provincial Board pursuaifp the Motor Carrier Act, and extra-provincially as a Federal Board pursuant to the Motor Vehicle Transport Act (CwM It also provides for the administration of the Telecommunications Utility Act. Appropriations Actual Expenditures ^m 329,756 Total of vote 255j.| Expenditure by standard classification Salaries 174,535 Travel expense 7,776 Professional and special services 61,224 Office expense 5,173 Office furniture and equipment 213 Materials and supplies 594 Motor vehicles 5,301 Rentals—outside suppliers 2,723 257,539 Less Transfers Vote 178—Employee Benefits 1,937 255,602 TRANSPORTATION AND HIGHWAYS D 191 Vote 204 TRANSPORTATION POLICY ANALYSIS BRANCH Description ft This vote provides for the development, co-ordination, evaluation, and implementation of transportation policies and ngpgrams. Appropriations Actual Expenditures Expenditure by activity 948,011 Administration 536,125 1 300,000 Northeast Coal Development Project 161,737 75,200 Grants and subsidies 81,200 ft 1,323,211 Total of vote 779,062 Expenditure by standard classification Salaries 130,779 Temporary assistance 56,164 186,943 Travel expense 20,629 Professional and special services 468,702 Office expense 5,409 Office furniture and equipment 1,024 Advertising and publications ; 2,713 Materials and supplies __ 8,098 Rentals—outside suppliers 4,344 Grants, contributions, and subsidies 81,200 779,062 D 192 PROVINCE OF BRITISH COLUMBIA Vote 205 AIR SERVICES BRANCH Description This vote provides for the provision of aircraft and crews to provide the air services requirements for the Provincia Government, such as air services, air transportation, air training services, and aerial photographic services. Appropriations Actual Expenditures Expenditure by activity 3,438,428 Program expenditures 3,572,970 329,500 Less recoveries 489,337 3,108,928 Total of vote 3,083,63* Expenditure by standard classification Salaries 1,367,865 Temporary assistance ; 49,938 1,417,803 Travel expense 44,792 Professional and special services 10,403 Office expense 17,599 Office furniture and equipment 3,227 Materials and supplies 1,791,506 Rentals—outside suppliers 17,369 Acquisition—machinery and equipment 273,973 3,576,672 Less Transfers Vote 178—Employee Benefits 3,702 Recoveries Miscellaneous 16,891 From other Ministries 471,806 Year-end Transfer 640 3,083,633 3 TRANSPORTATION AND HIGHWAYS D 193 Bote 206 LOCAL AIRPORT ASSISTANCE PROGRAM Description This vote provides for grants and development, construction, and administration costs relating to the construction or improvement of air transport facilities and navigational aids throughout the Province. Appropriations Actual Expenditures 739,568 Total of vote 674,325 Expenditure by standard classification Salaries 109,265 Temporary assistance 118,695 227,960 Travel expense 38,477 Professional and special services 3,703 Office furniture and equipment 424 Advertising and publications 5,478 Materials and supplies 94,625 Rentals—outside suppliers 303,658 674,325 Vote 207 BRITISH COLUMBIA FERRIES Description m This vote provides for the annual highway equivalent subsidy to the British Columbia Ferry Corporation, and lease payments and related administrative costs for ferries subleased to and operated by the Corporation. Appropriations Actual Expenditures ■57,929,127 Total of vote 57,928,384 Expenditure by standard classification Professional and special services 2,157 Rentals—outside suppliers .». 4,819,800 Grants, contributions, and subsidies 53,106,427 57,928,384 Vo*e 208 BRITISH COLUMBIA RAILWAY Description This vote provides for grants to the British Columbia Railway to underwrite the cost of rehabilitating the Fort Nelson ? Extension and compensating the railway for Government mandated services. Appropriations Actual Expenditures J4,00Q,000 Total of vote 14,000,000 Expenditure by standard classification Grants, contributions, and subsidies 14,000,000 D 194 PROVINCE OF BRITISH COLUMBIA Vote 209 BUILDING OCCUPANCY CHARGES Description This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance! buildings, and office accommodation occupied by the Ministry. Appropriations Actual Expenditures 15,356,000 Total of vote 15,348,4; Expenditure by standard classification Rentals—outside suppliers 15,348,461 Vote 210 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and manager™ r consulting services. Appropriations Actual Expenditures I 4,080,900 Total of vote 4,080,5,1 Expenditure by standard classification Data systems and processing 4,080,540 Statutory REVENUE ACT (R.S.B.C. 1979, chap. 367, sec. 59) Appropriations Actual Expenditures 1 24,069 Interest on overdue accounts 2431 Expenditure by standard classification Other expenditure UNIVERSITIES, SCffiNCE AND COMMUNICATIONS D 195 MINISTRY OF UNIVERSITIES, SCIENCE AND COMMUNICATIONS Summary of Expenditure by Appropriation Vote No. Description ^H Minister's office [ Supplement—Special Warrant No. . 20 ! 212 Ministry administration ........... : 213 Universities I Supplement—Special Warrant No. 3 j214 Metric conversion 215 Science and technology IggjD" Telecommunication Service Branch.. t Supplement—Special Warrant No. 20 217 Communications System Develop- I ment and Regulation Branch 218 Building occupancy charges 219 Computer and consulting charges Statutory—Revenue Act (R.S.B.C. [ 1979, chap. 367, sec. 59)— Interest on overdue accounts Main Estimates Voted -Total Appropriations— Other Authorizations Total Actual Expenditures Cash Basis $ 136,479 $ $ $ 1,158,584 269,940,116 385,812 3,244,175 16.559,217 25,000 709,000 161,479 1,158,584 270,649,116 385,812 3,244,175 159,816 884,266 269,936,226 293,733 3,244,175 1,456,745 18,015,962 17,317,109 898,613 157,000 50,000 898,613 157,000 50,000 511,620 156,378 14,608 292,529,996 294,722,19 292,519,388 PROVINCE OF BRITISH COLUMBIA DETAILS OF EXPENDITURES BY APPROPRIATIONS (VOTES) AND ACTIVITIES, AND BY STANDARD EXPENDITURE CLASSIFICATIONS Vote 211 MINISTER'S OFFICE Description This vote provides for the office of the Minister of Universities, Science and Communications, including his sal I and expenses and those of his immediate staff. Appropriations Actual Expenditures 161,479 Total of vote 15<ffl 136,479 Main Estimates 25,000 Special Warrant No. 20 161,479 Expenditure by standard classification Salaries Travel expense Office expense Office furniture and equipment Less Transfers Vote 178—Employee Benefits 106,219 38,634 15,952 777 161,582 1,766 159,816 Vote 212 MINISTRY ADMINISTRATION Description This vote provides for over-all policy direction of the Ministry as well as administrative and support services to: operational programs of the Ministry. Included in these functions are accounting, planning, budgeting for capital facili; for universities, personnel, information services, educational statistics, and payroll. Also provided are funds : educational research and development and membership in several national and interprovincial activities. Appropriations Actual Expenditures fl 1,158,584 Total of vote 884,:> Expenditure by standard classification Salaries 318,090 Temporary assistance 54,786 372,876 Travel expense 33,534 Professional and special services 267,933 Office expense 27,018 Office furniture and equipment 32,562 Advertising and publications 94,724 Transfer to Ministry of Education—Vote 55 65,940 894,587 Less Transfers Vote 178—Employee Benefits 10,321 884,266 UNIVERSITIES, SCIENCE AND COMMUNICATIONS D 197 Kite 213 UNIVERSITIES Description m This vote provides funding for the operation of the Universities Council, grants relating to the operating and capital support programs of the Universities, and other institutions, development of university programs in nonmetropolitan areas of British Columbia and the delivery systems to support them, and the medical teaching expansion project. Appropriations Actual Expenditures Expenditure by activity 560,000 Universities Council 560,000 239,611,925 Operating Grants 239,611,925 9,319,433 Operating Grants (other) 10,039,983 I 13,000,000 Grants—Capital Support Programs 12,021,233 ■ 8,157,758 Student Aid Program 7,703,085 270,649,116 Total of vote 269,936,226 269.940.116 709,000 1*70,649,116 Main Estimates Special Warrant No. 3—Supplement—Student Aid Program Expenditure by standard classification Grants, contributions, and subsidies 262,641,486 Transfer to Ministry of Education—Vote 58 7,138,085 Other expenditure 156,655 269,936,226 Vote 214 METRIC CONVERSION Description This vote provides for the dissemination of information to individual enterprises and organizations directly involved in the economic process, such as Provincial Government ministries and agencies, municipalities, businesses, and trade associations. Appropriations Actual Expenditures 385,812 Total of vote 293,733 Expenditure by standard classification Salaries 167,028 Temporary assistance 1,996 169,024 Travel expense 13,245 Professional and special services 43,969 Office expense 15,313 Office furniture and equipment 884 Advertising and publications 4,788 Materials and supplies 34,219 Motor vehicles 7,636 Acquisition—machinery and equipment 5,312 294,390 Less Transfers Vote 178—Employee Benefits 657 293,733 D 198 PROVINCE OF BRITISH COLUMBIA Vote 215 SCIENCE AND TECHNOLOGY Description This vote provides for the expenses of and staff support to the Science Council of British Columbia, the inte I ministerial research committees, and the administration of and financial assistance to research programs supported by til Government and the British Columbia Health Care Foundation. Appropriations Actual Expenditures Expenditure by activity 324,175 Science Council of British Columbia (net of recoveries) 324,175 1,500,000 Grants 1,500,000 420,000 British Columbia Research Council 420,000 1,000,000 Discovery Foundation 1,000,000 3,244,175 Total of vote 3,244,ljl Expenditure by standard classification Grants, contributions, and subsidies 3,244,175 UNIVERSITIES, SCIENCE AND COMMUNICATIONS D 199 Vote 216 TELECOMMUNICATION SERVICES BRANCH Description The Branch is responsible for the co-ordination, design, provision, maintenance, and operation of telecommunica- Itions systems required by Government Ministries and certain Crown corporations and agencies. It is structured to provide |rent or engage specialized services relating to telephones, radio, data, audio and visual communications. Appropriations Actual Expenditures Expenditure by activity 116,761 Administration 127,058 16,609,015 Telephone services (net of recoveries) 14,950,762 ■_ 711,719 Radio services 778,840 B 255,467 Data communication services (net of recoveries) 1,202,665 ^323^000 Auxiliary communication services 257,784 18,015,962 Total of vote 17,317,109 16,559,217 Main Estimates 1,456,745 Special Warrant No. 20—Supplement—Telephone services Expenditure by standard classification Salaries 982,432 Temporary assistance 352,901 1,335,333 Travel expense 34,463 Professional and special services 122,324 Office expense 27,500 Office furniture and equipment 5,644 Advertising and publications 22,398 Materials and supplies 131,986 Rentals—outside suppliers 17,498,012 Acquisition—machinery and equipment 698,425 19,876,085 Less Transfers Vote 178—Employee Benefits 6,818 Vote 185—Pre-retirement Leave 3,514 Recoveries From Crown Corporations and Agencies 2,548,644 2,558,976 17,317,109 D 200 PROVINCE OF BRITISH COLUMBIA Vote 217 COMMUNICATIONS SYSTEM DEVELOPMENT AND REGULATION BRANCH Description The Branch is responsible for developing policy recommendations and administering ministerial programs facilitate the effective development and utilization of communication systems for the British Columbia public; it is al: concerned with the rates charged and the standard of service offered by telephone and cable television companies whit I serve British Columbia. The Branch maintains liaison between the Government and the communications indusnl develops interventions before Federal regulatory bodies, provides for administration of the Telecommunications Utih Act, and promotes extension of communications coverage to the people of British Columbia by various means, includii the administering of grants for this purpose. Appropriations 86,644 513,227 298,742 898,613 Expenditure by activity Administration System Development. Regulation Total of vote.... Actual Expenditures 84,886 188,796 237,938 511% | Vote 218 Expenditure by standard classification Salaries Temporary assistance Travel expense Professional and special services Office expense Office furniture and equipment Materials and supplies Grants, contributions, and subsidies.. Less Transfers Vote 178—Employee Benefits BUILDING OCCUPANCY CHARGES Description 328,412 7,652 336,064 32,547 109,441 2,735 3.069 2,649 35,250 521,755 10,135 511,620 This vote provides for payments to the British Columbia Buildings Corporation for rental and maintenance - j buildings, and office accommodation occupied by the Ministry. Appropriations 157,000 Actual Expenditures I Total of vote. 156,.; Expenditure by standard classification Rentals—outside suppliers UNIVERSITIES, SCIENCE AND COMMUNICATIONS D 201 /ote 219 COMPUTER AND CONSULTING CHARGES Description This vote provides for payments to the British Columbia Systems Corporation for data processing and management I Insulting services. I Appropriations Actual Expenditures | 50,000 Total of vote 14,608 Expenditure by standard classification Data systems and processing 14,608 Statutory REVENUE ACT (R.S.B.C. 1979, Chap. 367, Sec. 59) appropriations Actual Expenditures 1,457 Interest on overdue accounts 1,457 Expenditure by standard classification Other expenditure 1,457 u — STATUTORY APPROPRIATIONS STATUTORY APPROPRIATIONS D 203 Summary of Expenditure by Appropriation Description Ktatutory appropriations mital Care Assistance (Medical Service Act. R.S.B.C. 1979, chap. 255, sec. 12) Contribution to debt service charges (British Columbia Railway Finance Act, ;:R.S.B.C. 1979, chap. 39, sec. 12.1) SPECIAL FUNDS ACT, 1980 jiergy. Mines and Petroleum Resources: Energy Development (sec. 12) nvironment: Lower Mainland Stadium {sec. 17) British Columbia Place (sec. 6) ldustry and Small Business Development: North East Coal Development (sec. 20). lunicipal Affairs: iKwntown Revitalization (sec. 9) Urban Transit (sec. 26) Total Statutory Appropriations.. Main Estimates Voted —Total Appropriations- Other Authorizations 30,000,000 70,000,000 10,000.000 25,000,000 15,000,000 20,000.000 25,000,000 55,000,000 150,000,000 250,000.000 30,000,000 70,000,000 10,000,000 25,000,000 15,000,000 20,000,000 25,000,000 55,000,000 150,000,000 250,000,000 Actual Expenditures Cash Basis 13,501,609 70,000,000 10,000,000 25,000,000 15,000,000 20,000,000 25,000,000 55,000,000 150,000,000 D 204 PROVINCE OF BRITISH COLUMBIA STATUTORY APPROPRIATIONS DETAILS OF EXPENDITURE Medical Services Act Appropriations Actual Expenditures ^M 30,000,000 Health 13,501 6C Expenditure by standard classification Grants, contributions and subsidies British Columbia Railway Finance Act .... 13,501,609 Appropriations Actual Expenditures 70,000,000 Finance 70,000 a Expenditure by standard classification .... 70,000,000 Special Funds Act, 1980 Appropriations Actual Expenditures 10,000,000 Energy, Mines and Petroleum Resources Energy Development (sec. 12) 10,000,0 25,000,000 Expenditure by standard classification Transfer to special purpose fund Environment Lower Mainland Stadium (sec. 17) Expenditure by standard classification Transfer to special purpose fund .... 10,000,000 25,000,( .... 25,000,000 15,000,000 15,000,11 20,000,000 Expenditure by standard classification TVansfer to special purpose fund Industry and Small Business Development North East Coal Development (sec. 20) .... 15,000.000 20,000,);: 25,000,000 Expenditure by standard classification Transfer to special purpose fund Municipal Affairs .... 20,000,000 25,0009) Expenditure by standard classification Transfer to special purpose fund .... 25,000,000 55,000,000 55,000 <>.i Expenditure by standard classification Transfer to special purpose fund .... 55,000,000 STATUTORY APPROPRIATIONS STATUTORY APPROPRIATIONS Summary of Expenditure by Appropriation Description OTHER EXPENDITURE CHARGED TO CURRENT REVENUE CROWN CORPORATIONS Advance— British Columbia Assessment Authority (Assessment Au- ■ rtoriry of British Columbia Act, R.S.B.C. 1979, chap. 22. sec. 16 (4)) (Brant— ' British Columbia Steamship Company (1975) Ltd. (Special ■ Warrant No. 19) OTHER Grants— Fort Nelson Indian Reserve Royalties (Fort Nelson Indian Reserve Minerals Revenue Sharing Act. 1980, chap. 16, sec. 6) Health Facilities Association of British Columbia re Terry Fox Laboratory (Special Warrant No. 11) ... Wancouver Trade and Convention Centre (Trade and Convention Centre Act, 1980, chap. 58, sec. 2) Total Other Expenditure.' —Total Appropriatic Other Authorizations Total 2,100,000 9,800,000 2,100,000 7,700,000 9,800,000 D 205 Actual Expenditures Cash Basis 2,100,000 7,700,000 9,800,000 2,214,694 2,214,694 2,214,694 1,000,000 1,000,000 1,000,000 2,947,777 2,947,777 2,947,777 6,162,471 6,162,471 6,162,471 15,962,471 15,962,471 15,962,471 D 206 PROVINCE OF BRITISH COLUMBIA STATUTORY APPROPRIATIONS DETAILS OF OTHER EXPENDITURE Actual Expenditure^ Advance to British Columbia Assessment Authority Assessment Authority of British Columbia Act (1979, chap. 22, sec. 16 (4)) 2,100,0(11 Expenditure by standard classification Other expenditure 2,100,000 Grant to British Columbia Steamship Company (1975) Ltd. Re capital and operating expenses Special Warrant No. 19 7,7QQ,Q(, Expenditure by standard classification Grants, contributions and subsidies 7,700,000 Grant to Fort Nelson Indian Band Re Royalties Fort Nelson Indian Reserve Minerals Revenue Sharing Act (1980, chap. 16, sec. 6) 2,214,6'H Expenditure by standard classification Grants, contributions and subsidies 2,214,694 Grant to Health Facilities Association of British Columbia Re Terry Fox Laboratory Special Warrant No. 11 1,000,0 Expenditure by standard classification Grants, contributions and subsidies.. Grant to Trade and Convention Centre Re Vancouver Trade and Convention Centre Act (1980, chap. 58, sec. 2) 2,94JEj' Expenditure by standard classification Professional and special services 2,947,777 STATUTORY APPROPRIATIONS STATUTORY APPROPRIATIONS Summary of Expenditure by Appropriation Total Appropriations— D 207 Description OTHER APPROPRIATIONS SPECIAL PURPOSE APPROPRIATION ACT, 1980 Education: Delivery System—Educational Opportunities (sec. 1 (n)).. t Refugee Settlement (sec. 1 (1)) Energy, Mines and Petroleum Resources: Accelerated Construction—Sierra Yoyo Road (sec. I (m)). Finance: ^Reduction of Provincial Debt (sec. 1 (c)) Ralth: Refugee Settlement (sec. 1 (l))——"-——"«•-■• -• Industry and Small Business Development: Small Business Loans in Metropolitan Areas (sec. 1 (e))... Small Manufacturers' Business Assistance (sec. 1 (f)) Labour: Youth Employment and Training (sec. 1 (p)) Refugee Settlement (sec. 1 (1)) Lands, Parks and Housing: Accelerated Park Development (sec. 1 (o)) Accelerated Construction of Senior Citizens' Housing (sec. Kq)) Provincial Secretary and Government Services: Accelerated Recreational Facilities (sec. 1 (j)) Transportation and Highways: Establishing, Expanding and Improving Airport Facilities ■ (sec. 1 (k)) Accelerated Highway Construction (sec. 1 (d))... Universities, Science and Communications: Grant to Science Council of British Columbia (sec. 1 (g)).. WGraut to British Columbia Research Council (sec. 1 (h)).... Grant to Universities to Purchase Scientific Research Equip- B' ment (sec. 1 (i)) Other Authorizations Actual Expenditures Cash Basis 1,200,000 1,276,000 1,200,000 1,276,000 1,200,000 1,250,000 1,800,000 1,800,000 1,798,699 26,100,000 26,100,000 26,100,000 1,236,000 1,236,000 975,057 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 1,291,701 4,500,000 138,000 4,500,000 138,000 4,095,429 120,000 6,500,000 6,500,000 4,905,603 1,000,000 1,000,000 — 5,000,000 5,000,000 5,000,000 3.400,000 100,000,000 3,400,000 100,000,000 3,400,000 99,712,086 3,500,000 1,000,000 3,500,000 1,000,000 3,500,000 1,000,000 2,000,000 2,000,000 2,000.000 168,650,000 168,650,000 161,348,575 D 208 PROVINCE OF BRITISH COLUMBIA STATUTORY APPROPRIATIONS Summary of Expenditure by Appropriation Other Description Authorizations $ SPECIAL FUNDS ACT, 1980 Provincial Secretary and Government Services: Barkerville Historic Park Development (sec. 3) 5,000,000 Provincial Computerization of Libraries (sec. 23) 3,000,000 Transportation and Highways: Fraser River Crossing (sec. 15) 30,000,000 38,000.000 FOREST AND RANGE RESOURCE FUND ACT Forests: Forest and Range Resource Rind (sec. 2) 146,600,000 Total Other Appropriations 353,250,000 nations Total Actual a Expenditures Cash 1 Basis 1 $ $ 5,000,000 3,000,000 5,OOO.Offi 3,OOO.oS 30,000,000 30,000,001 38,000,000 38,000,000 146,600,000 146.600.00C 353,250,000 345,948,575 STATUTORY APPROPRIATIONS D 209 STATUTORY APPROPRIATIONS DETAILS OF EXPENDITURE Special Purpose Appropriation Act, 1980 impropriations Actual Expenditures Education | 1,200,000 Delivery System—Education Opportunities (sec. 1 (n)) 1,200,000 Expenditure by standard classification Grants, contributions and subsidies 1,200,000 11,276,000 Refugee Settlement (sec. I (1)) 1,250,000 Expenditure by standard classification Grants, contributions and subsidies 1,250,000 Energy, Mines and Petroleum Resources 1,800,000 Accelerated construction—Sierra Yoyo Road (sec. 1 (m)) 1,798,699 Expenditure by standard classification Professional and special services 79,141 Advertising and publications 38 Materials and supplies 59,578 Rentals—outside suppliers 1,659,942 1,798,699 Finance 26,100,000 Reduction of Provincial Debt (sec. 1 (c)) .' ..'. 26,100,000 Expenditure by standard classification Other expenditure 26,100,000 Health |l ,236,000 Refugee Settlement (sec. 1 (1)) 975,057 Expenditure by standard classification Salaries—established 25,180 Salaries—temporary 232,801 Travel expense 3,261 Professional and special services 610,343 Office expense 1 Office furniture and equipment 365 Materials and supplies ............. 103,469 975,420 Less Transfers Vote 100—Salary Adjustments 363 975,057 Industry and Small Business Development 5,000,000 Small Business Loans in Metropolitan Areas (sec. 1 (e)) 5,000,000 Expenditure by standard classification Grants, contributions and subsidies 5,000,000 D 210 PROVINCE OF BRITISH COLUMBIA 5,000,000 Small Manufacturers' Business Assistance (sec. 1 (f)) l,291.7j| Expenditure by standard classification Salaries—temporary 129,174 Travel expense 2,603 Office expense 9,240 Office furniture and equipment 7,558 Advertising and publications 31,064 Rentals—outside suppliers 31,640 Grants, contributions and subsidies 1,080,422 1,291,701 Labour 4,500,000 Youth Employment and Training (sec. 1 (p)) 4,095 AI\ Expenditure by standard classification Salaries—temporary 1,493,145 Grants, contributions and subsidies 2,602,284 4,095,429 138,000 Refugee Settlement (sec. 1 (1)) 120,6j| Expenditure by standard classification Grants, contributions and subsidies 120,000 Lands, Parks and Housing 6,500,000 Accelerated Park Development (sec. 1 (o)) 4,905j| Expenditure by standard classification Salaries—temporary 1,354,073 Travel expense 58,369 Professional and special services .'. 73,346 Office expense 1,060 Advertising and publications 15,182 Materials and supplies 1,158,307 Rentals—outside suppliers 1,751,972 Acquisition—-land and buildings 468,653 Acquisition—machinery and equipment 32,030 4,912,992 Less Recoveries 7,389 4,905,603 ,000,000 Accelerated construction of Senior Citizen's Housing (sec. 1 (q)) Provincial Secretary and Government Services 5,000,000 Accelerated Recreational Facilities (sec. 1 (j)) 5,000,1 j( Expenditure by standard classification Grants, contributions and subsidies 5,000,000 I STATUTORY APPROPRIATIONS d 211 Transportation and Highways fe,400,000 Establishing, Expanding and Improving Airport Facilities (sec. 1 (k)) 3,400,000 Expenditure by standard classification Salaries—temporary 7,003 Office expense 500 Materials and supplies 12,411 Rentals—outside suppliers 432,086 Grants, contributions and subsidies 2,948,000 3,400,000 100,000,000 Accelerated Highway Construction (sec. 1 (d)) 99,712,086 Expenditure by standard classification Salaries—established 6,304,815 Salaries—temporary 3,412,552 Travel expense 546,971 Professional and special services 762,736 Office expense 5,939 Office furniture and equipment 5,646 Advertising and publications 15,297 Materials and supplies 10,710,566 Rentals—outside suppliers 24,440,105 Rentals—intra-ministerial 2,858,426 Acquisition—machinery and equipment 50,647,059 Grants, contributions and subsidies 1,974 99,712,086 Universities, Science and Communications _3,500,000 Grant to Science Council of British Columbia (sec. 1 (g)) 3,500,000 Expenditure by standard classification Grants, contributions and subsidies 3,500,000 1,000,000 Grant to British Columbia Research Council (sec. 1 (h)) 1,000,000 Expenditure by standard classification Grants, contributions and subsidies 1,000,000 2,000,000 Grant to Universities to purchase scientific equipment (sec. 1 (i)) 2,000,000 Expenditure by standard classification Grants, contributions and subsidies 2,000,000 D 212 PROVINCE OF BRITISH COLUMBIA STATUTORY APPROPRIATIONS DETAILS OF EXPENDITURE Special Funds Act, 1980 Appropriations Actual Expenditures ■ Provincial Secretary and Government Services 5,000,000 Barkerville Historic Park Development (sec. 3) 5,000,^ Expenditure by standard classification Transfer to special purpose fund 5,000,000 3,000,000 Provincial Computerization of Libraries (sec. 23) 3,000,^ Expenditure by standard classification Transfer to special purpose fund 3,000,000 Transportation and Highways 30,000,000 Fraser River Crossing (sec. 15) _, 30,000,^j Expenditure by standard classification Transfer to special purpose fund v..„ 30,000,000 Forest and Range Resource Fund Act Appropriations Actual Expenditures Forests 146,600,000 Forest and Range Resource Fund (sec. 2) 146,60oS! Expenditure by standard classification Transfer to special purpose fund .:.;:.-.■.-. .....,.t. 146,600,000 SPECIAL PURPOSE FUNDS SUMMARY OF FUND BALANCES AT MARCH 31,1981 Fixed Capital (Perpetual) Funds Capital Accounts— British Columbia Cultural Fund &fe£» Drug, Alcohol and Cigarette Education, Prevention and Rehabilitation Fund.. First Citizens' Fund Physical Fitness and Amateur Sports Fund Current Accounts (available for expenditure)— British Columbia Cultural Rind Drug, Alcohol and Cigarette Education, Prevention and Rehabilitation Fund. First Citizens' Fund _ Physical Fitness and Amateur Sports Fund D 213 Jther Funds Barkerville Historic Park Development Fund... British Columbia Place Fund Crop Insurance Stabilization Rind Crown Land Rind—Permanent —First Mortgage Program.. Downtown Revitalization Fund __,.... Elderly Citizens' Housing Fund Energy Development Fund ..„„ Farm Income Assurance Fund form Products Industry Fund Ferries Insurance Rind Forest and Range Resource Rind Fraser River Crossing Fund Lottery Fund Lower Mainland Stadium Rind North East Coal Development Rind Provincial Computerization of Libraries Fund.. Provincial Home Acquisition Fund Revenue Sharing Rind Urban Transit Rind Miscellaneous Statutory Accounts Consumer Advancement Rind I Dairy Producers' Protection Rind Domestic Animal Protection Fund * Land Titles Survey Fund University Endowment Lands Administration Account. Bind Balance Cash Basis 20,000,000 25,000,000 25,000,000 20,000,000 84,398 3,389,401 3,205,548 151,223 4,371,597 10,695,072 20,151,947 274,625,561 8,869.734 24,839,538 394,755 9,431,722 11,518,675 851,815 5,965,206 122,650,859 22,986,315 18,862,242 44,160,258 15,647.058 2.967,970 311.954,595 6,744,945 55,000,000 2,498 235,047 117,012 100,000 3,183,466 1,073,158,457 Note: See the following pages for details of cash transactions for each of the funds. D 214 PROVINCE OF BRITISH COLUMBIA DETAILS OF TRANSACTIONS Special Purpose Funds for the Year Ended March 31, 1981 FIXED CAPITAL (PERPETUAL) FUNDS—CAPITAL ACCOUNTS British Columbia Cultural Fund Balance March 31, 1980 and 1981 ....;.;>.; 20,000,8 Drug, Alcohol, and Cigarette Education, Prevention and Rehabilitation Fund Balance March 31, 1980 and 1981 25,000™| First Citizens' Fund Balance March 31, 1980 and 1981 25,000,81 Physical Fitness and Amateur Sports Fund Balance March 31, 1980 and 1981 20,000,01 )| Fixed Capital (Perpetual) Funds—Capital Accounts balance, March 31, 1981 90,000,0Xl| FIXED CAPITAL (PERPETUAL) FUNDS—CURRENT ACCOUNTS British Columbia Cultural Fund Originally created as the '"Centennial Cultural Rind" by the Centennial Cultural Fund Act, 1967 (1967, Chap. 2), tl name of the Fund was changed effective March 31,1972, pursuant to the Centennial Cultural Fund (Amendment) Act. SI Fund was continued under the Funds Control Act, (R.S.B.C. 1979, Chap. 146). Section 6 of the Act provides that til interest earned each year shall be used for the purpose of stimulating the cultural development of the people of the Provinc ii Balance, April 1, 1980 165,861 Add Interest received 1,627,287 Transfer from Lottery Fund 2,585,917 4,213,204 4,379,065 Less Grants 4,294,667 Balance, March 31, 1981 „.. 84,3<, Drug, Alcohol, and Cigarette Education, Prevention and Rehabilitation Fund This Fund was created as of March 31, 1971, under authority of the Special Funds Appropriation Act, 1971 (1971 Chap. 57), and continued under the Funds Control Act, (R.S.B.C. 1979, Chap. 146). Section 5 provides that the inters credited to the Rind may be paid out by the Minister of Finance for the following purposes: (a) Education concerning the problems resulting from the use of drugs, alcohol or cigarettes, (b) Rehabilitation from the effects resulting from the use of drugs, alcohol or cigarettes, and (c) Prevention of the use of drugs, alcohol or cigarettes. Balance, April 1, 1980 4,481,900 Add Interest received 2,698,037 7,179,937 Less Professional and special services 274,027 Advertising and publications 260,133 Materials and supplies 58,084 Grants, contributions and subsidies 3,198,292 3,790,536 Balance, March 31, 1981 3,389,41 -Mi SPECIAL PURPOSE FUNDS D 215 First Citizens' Fund A perpetual Fund created under the Revenue Surplus Appropriation Act, 1969 (1969, Chap. 33), and continued under lreFun<ft Control Act, (R.S.B.C. 1979, Chap. 146). Section 3 states that the interest credited to the Fund may be paid for \ he purpose of the advancement and expansion of the cultural, education, and economic circumstances and position of lersons of the North American Indian race who where bom in and are residents of the Province. |jBalance, April 1, 1980 2,956,586 Add Interest received 2,337,015 5,293,601 Less Professional and special services 39,023 Grants, contributions and subsidies 2,049,030 • 2,088,053 Ijalance, March 31, 1981 3,205,548 Physical Fitness and Amateur Sports Fund H This Fund was created under the Revenue Surplus Appropriation Act, 1969 (1969, Chap. 33), and continued under the i "unds Control Act, (R.S.B .C. 1979, Chap 146). Section 4 states that the interest credited to the Fund may be paid for the | urtherance and encouragement of physical fitness and participation by the residents of the Province in amateur sports. Jalance. April 1, 1980 1,220,451 K Add Interest received 1,692,247 Transfers from Lottery Fund 2,295.813 3,988,060 5,208,511 ^MLess Travel expense 1,480 Professional and special services ...'. 173,557 Office expense 3,147 Grants 4,878,930 Other expenses 174 5,057,288 jilance, March 31, 1981 151,223 OTHER FUNDS Barkerville Historic Park Development Fund This Fund was created by the Special Funds Act. 1980 (1980, Chap. 53, Part 1) for the purpose of restoration, levelopment and maintenance of the Barkerville Historic Park. balance, April 1, 1980 Nil Add appropriation from General Rind 5,000,000 5,000,000 Salaries 380,846 Travel expense 18,323 Professional and special services 85,711 Office expense 114 Materials and supplies 66,850 Rentals—outside suppliers 57,775 Acquisition—land and buildings 16,462 Acquisition—machinery and equipment 2,322 628,403 lalance, March 31, 1981 4,371,597 PROVINCE OF BRITISH COLUMBIA British Columbia Place Fund This Fund was created by the Special Funds Act, 1980 (1980, Chap. 53, Part 2) for the purpose of establish™ planning and developing the British Columbia Place site. Balance, April | 1980 Nil Add Appropriation from General Fund 15,000,000 15,000,000 Less Grants, contributions and subsidies 4,304,928 Balance, March 31, 1981 10,695,0:» Crop Insurance Stabilization Fund This Rind was created by the Crop Insurance Stabilization Fund Act, 1967 (1967, Chap. 16), and continued in t Insurance for Crops Act, (R.S.B.C. 1979, chap. 202), for the purpose of giving financial stability to any plan undeW British Columbia Crop Insurance Act. Balance, April I, 1980 17,949,113 Add Interest received 2,202,834 Balance, March 31, 1981 20.151,9' Crown Land Fund This Fund was originally created by section 7 of the Department of Housing Act, 1973 (1973 (2nd Session), Chai 110). The purposes of the Fund are to supervise, acquire, develop, maintain, improve and dispose of housing in tl \ Province. All income received by way of interest, repayment of money advances, sales of land or housing or otherwise sh; \ be credited to the Rind. The above Rind was repealed and replaced by the Crown Land Rind effective July 31, l5jl pursuant to the Ministry of Lands, Parks and Housing Act, (R.S.B.C. 1979, Chap. 277. Sec. 7). A Sub-fund entitled the British Columbia First Mortgage Program was established pursuant to Order in Council N< 76, effective January 17, 1980. The purpose of this Sub-fund is to make residential housing mortgage loans available individual British Columbia Credit Unions, to a maximum of $200,000,000, through the British Columbia Central Crec l Union on the basis of an agreement between the Province and the British Columbia Central Credit Union dated Februai J 27, 1980. All money received as interest on money not advanced shall be paid to the General Rind. Permanent Balance, April 1, 1980 249,867,635 Add Interest received 18,090,220 Lease and property rentals 809,963 Miscellaneous income 233,308 Housing Corporation of British Columbia 3,200,242 Real estate (net revenue) 6,154,903 Prior period adjustments 953,270 29,441,906 279,309,541 Less Federal/Provincial partnership (net expense) 5,786 Lease and leasehold mortgages forgiven 48,869 Project expense written off 4,629,325 4,683,980 Balance, March 31, 1981 274.62M First Mortgage Program Balance, April 1, 1980 199,437,470 Less Advances to British Columbia Central Credit Union 190,567,736 Balance, March 31, 1981 8,869,7: SPECIAL PURPOSE FUNDS D 217 Downtown Revitalization Fund I This Rind was created by the Special Funds Act, 1980 (1980, Chap 53, Part 3) for the purpose of granting aid to municipalities and the business community to revitalize downtown areas and to provide for loans to municipalities to assist I in the capital cost of downtown improvement. Ifflance, April 1, 1980 Nil Add Appropriation from General Rind 25,000,000 25,000,000 ll£u Grants, contributions and subsidies 150,462 Other expenditure 10,000 160,462 L Balance, March 31, 1981 24,839,538 Elderly Citizens' Housing Fund ■This amount represents the balance of 1979/80 funds held by the Ministry of Finance for the purpose of constructing bousing for elderly citizens. Grants approved are disbursed to sponsoring societies on the basis of project completion. KUance, April 1, 1980 1,556,462 Transfer to General Fund (Interest) ;.... 160,764 Grants 1,000,943 1,161,707 Balance, March 31, 1981 394,755 Energy Development Fund This Fund was created by the Special Funds Act. 7950(1980, Chap. 53, Part 4) for the purpose of developing energy I echnology related to the enhancement of energy supplies, the development of alternative fuels and the creation of rj nnovative energy conservation programs. r. lalance, April 1, 1980 Nil Add Appropriation from General Rind 10,000.000 10,000,000 ^K^ss Professional and special services 543,278 Grants, contributions and subsidies 25,000 568,278 lalance, March 31, 1981 9,431,722 D 218 PROVINCE OF BRITISH COLUMBIA Farm Income Assurance Fund Created by authority of the Farm Income Assurance Act, 1973 (1973 (2nd Sess.) Chap. 115), and by the authority^ the Special Funds Appropriation Act, 1974 (1974, Chap. 85), the Fund was continued under the Funds Control Am (R.S.B.C. 1979, Chap. 146) to implement the purposes and objects of thcFarmlncome Insurance Act, (R.S.B.C. 197fl| chap. 123. sec. 6) for the establishing, carrying-out and administering of farm income plans for such farmers in Vm Province as may be designated by the Lieutenant Governor in Council. Balance, April 1, 1980 10,000,00C Add Producers premiums 8,939,518 Government premiums Vote 15 Premium contributions 9,635,666 Repayment of commercial egg producers* surplus 114,316 9,749,982 18,689,5® 28,689,511 Less Indemnity payments Beef producers 2,507,685 Blueberry producers 399,212 Broiler hatching-egg producers 734,358 Commercial egg producers 85,253 Potato producers 703,222 Processed vegetable producers 89,021 Raspberry producers 630,188 Sheep producers 152,139 Strawberry producers 182,460 Swine producers 4,288,214 Tree-fruit producers 7,284,757 17,056,509 Refund—Egg Marketing Board ; 114,316 17,17uB| Balance, March 31, 1981 11,518,67) Farm Products Industry Improvement Fund This Fund was created by the Special Funds Appropriation Act, 1974 (1974, Chap. 85), and continued undem Funds Control Act, (R.S.B.C. 1979, Chap. 146, Sec. 10) to implement the purposes and objects of the Farm Produt Industry Act, (R.S.B.C. 1979, Chap. 124, Sec. 4) to encourage and assist the continued development and expansion of th agricultural industry in the Province. Balance, April 1, 1980 1,216,785 Add Interest 161,048 Other recoveries 12,458 173,506 1,390,291 Less Professional and special services 173,665 Grants 263,933 Other expenditure 100,878 538,476 Balance, March 31, 1981 851,81. Mm SPECIAL PURPOSE FUNDS Ferries Insurance Fund This self-insurance Fund commenced in 1970/71. The purpose of the Fund was to provide coverage for the ferries operating under the direction of the Ministry of Transportation and Highways. Subsequent to June 30. 1978 coverage for the fleet operated by the Crown corporation (British Columbia Ferry Corporation) was discontinued. Ranee, April 1, 1980 5,309,773 I Add Interest received 655,433 Balance, March 31, 1981 5,965,206 Forest and Range Resource Fund ■ This Rind was created by the Forest and Range Resource Fund Act, 1980 (1980, Chap. 15, Sec. 2), for the purpose of enhanced management of the forest, range and recreation resources of the Province. [Balance, April 1, 1980 Nil f Add Appropriations from General Fund 146,600,000 146,600,000 H Less Administration 10.016.899 Grants 1,450,000 Research, projects and operations 5,615,203 Intensified Forestry—DREE 6,867,039 23,949,141 Balance, March 31, 1981 122,650,859 Fraser River Crossing Fund This Fund was created by the Special Funds Act, 1980 (1980, Chap. 53, Part 5) for the purpose of constructing a I crossing of the Fraser River in the vicinity of Annacis Island. | Balance, April 1, 1980 Nil Add Appropriations from General Rind 30,000,000 30,000,000 ^tLess Salaries 204,414 Travel expense 8,615 Professional and special services 269,887 Office expense 210 Advertising and publications 1,085 Materials and supplies 200,853 Rentals 100,872 Aquisition—land and buildings 6,192,614 Acquisition—machinery and equipment 35,135 7.013,685 Balance, March 31, 1981 22,986,315 D 220 PROVINCE OF BRITISH COLUMBIA Lottery Fund This Rind was established by authority of Section 6 of the Lotteries Act, 1974 (1974, Chap. 51), and continued by th" Lottery Act, (R.S.B.C. 1979, Chap. 249, Sections 6 and 7). The purpose of the Rind is to receive all proceeds from th conduct and operations of lotteries by the Province, to pay the costs of administration of the Act, and to pay out the balanci >i if any, for cultural or recreational purposes or for preserving the cultural heritage of the Province, or for any other purpos consistent with the objects of the Western Canada Lottery Foundation. Balance, April 1, 1980 12,227,787 Add Revenue, net 24,459,859 36,687,646 Less Administration costs 1,309,447 Grants 11,634,227 Transfers to other funds: British Columbia Cultural Rind 2,585,917 Physical Fitness and Amateur Sports Rind 2,295,813 17,825,404 Balance, March 31, 1981 18.862.23l Lower Mainland Stadium Fund This Fund was established by authority of the Lower Mainland Stadium Fund Act (R.S.B.C. 1979, Chap. 16), ar continued undev the Funds Control Act (R.S.B.C. 1979,Chap. 146,Sec. 11). The purpose of the Rind is to assist in paffl construction costs for a stadium in the lower mainland area of British Columbia. An amendment to the Funds Control Ac 1980 (1980, Chap. 53, Sec. 18) increases the original amount to $50,000,000. Balance, April 1, 1980 25,000,000 Add Appropriation from General Rind 25,000,000 50,000,000 Less Grants, contributions and subsidies 5,839,742 Balance, March 31, 1981 44,160,2? North East Coal Development Fund This Rind was created by the Special Funds Act, 1980 (1980, Chap. 53, Part 7), for the purpose of providing monerai j the construction and initial development phase of a coal development in Northeastern British Columbia. Balance, April I, 1980 Nil Add Appropriation from General Fund 20,000,000 20,000,000 Less Professional and special services 4,301,496 Office expense .„, 3,242 Advertising and publications 48,204 4,352,942 Balance, March 31, 1981 15,647,0:' Provincial Computerization of Libraries Fund This Fund was created by the Special Funds Act, 1980 (1980, Chap. 53, Part 8), for the purpose of assisting Publ t Libraries in the Province to institute automated cataloging and circulating systems. Balance, April 1, 1980 NU Add Appropriations from General Fund 3,000,000 3,000,000 Less Professional and special services 10,210 Data systems and processing 21,820 32,030 Balance, March 31, 1981 2,967,9 T __ SPECIAL PURPOSE FUNDS D 221 Provincial Home Acquisition Fund This Rind was created by the Provincial Home Acquisition Grant Act, 1967 (1967, Chap. 39) for purpose of paying grants under certain regulations to people constructing or purchasing a home, or as an alternative to the grants, for making loans, to be secured by second mortgages. The Home Conversion and Leasehold Loan Act (R.S.B.C. 1979,Chap. 170, Sec. 17) also provides for payments from the Rind in respect of leasehold mortgage loans to be secured by first mortgages, and conversion mortgage loans to be secured by appropriate mortgages. Balance, April 1, 1980 ....... 308,160,194 Add Interest received 30,182,037 338,342,231 Grants -. -,& 22,653,992 Loans written off, less recoveries 717,428 Interest refunds 1,184,513 Transfer to General Fund 1,409,783 Administration expense 193,441 Principal waived (sec. 3A (6)) 227,255 Other 1,224 26,387,636 Balance, March 31, 1981 311,954,595 Revenue Sharing Fund This Fund was created by the Revenue Sharing Act, 1977(1977, Chap. 62), and continued under the Revenue Sharing Act, (R.S.B.C. 1979, Chap. 368, Sec. 3). Beginning with the fiscal year ending March 31, 1979, money paid into this Fund from the Consolidated Revenue Fund was disbursed to municipalities and regional districts as grants. The majority of the grants were unconditional, given on a per capita basis. Conditional grants were for the purpose of general housing incentives, planning and administration, water facilities and major municipal highways. Balance, April 1, 1980 2,698,387 Add Transfer from Municipal Affairs (Vote 165) 176,200,000 178,898,387 UELess Grants, unconditional 132,165,417 Grants, conditional Municipal Basic 4,200,000 Water facilities assistance 12,735,901 Housing starts 11,447,400 Municipal incentive 1,185,000 Major municipal highways 7,241,454 Municipal planning 1,053,012 Regional districts—basic 840,000 Regional districts—administrative 280,000 Regional districts—planning 1,005,258 172,153,442 iSajance, March 31, 1981 6,744,945 Urban Transit Fund This Fund was created by the Special Funds Act, 1980, (1980, Chap. 53, Part 9) for the purpose of provincial sharing € capital expenditures of the Transit Authority. i lalance, April 1, 1980 NIL Add Appropriation from General Fund 55,000,000 lalance, March 31, 1981 55,000,000 PROVINCE OF BRITISH COLUMBIA Vancouver Trade and Convention Centre Fund This Fund was established by the authority of the Vancouver and Victoria Trade and Convention Centres Fund A 1979 (1979, Chap. 35), for the purpose of assisting in the establishment of a Trade and Convention Centre in the cifl Vancouver. The fund has been discontinued by theiyade and Convention Centre Act, 1980 (1980, Chap. 58, Sec. 5) wm provides for expenditures to be made from the Consolidated Revenue Fund. Balance, April 1, 1980 10,000.000 Less Transferred to General Fund 10,000,000 Balance, March 31, 1981 NIL "Victoria Trade and Convention Centre Fund This Fund was established by the authority of the Vancouver and Victoria Trade and Convention Centres Fund A (1979, Chap. 35), for the purpose of assisting in the establishment of a Trade and Convention Centre in the city of Victm The Fund has been discontinued by the Trade and Convention Centre Act, i980(1980, Chap. 58, Sec. 5) which provi< for expenditures to be made from the Consolidated Revenue Fund. Balance, April 1, 1980 2,500,000 Less Transferred to General Fund 2,500,000 Balance, March 31, 1981 NtM MISCELLANEOUS STATUTORY ACCOUNTS Consumer Advancement Fund Established under authority of Section 30 of the Trade Practices Act, 1974 (1974, Chap. 96), and continued under J Trade Practice Act (R.S.B.C. 1979, Chap. 406, Sec. 31), for the protection or advancement of the interest of consume J Investigation costs reimbursed by a supplier and costs awarded by a court are credited to the Fund. Balance, April 1, 1980 1,318 Add Revenue 1,180 Balance, March 31, 1981 2,4 3 Dairy Producers' Protection Fund Established under authority of Section 65 of the Milk Industry (Amendment) Act, 1963 (1963, Chap. 26]B continued under the Milk Industry Act, (R.S.B.C. 1979, Chap. 258, Sec. 67 (b)), for the purpose of ensuring payn^ producers by dairy-plant licensees for milk or cream supplied by producers. Balance, April 1, 1980 237,920 Add Collection of fees 23,150 261,070 Less Payments to producers 26,023 Balance, March 31, 1981 23^1 SPECIAL PURPOSE FUNDS D 223 Domestic Animal Protection Fund festablished under authority of the Domestic Animal Protection Act, 1973 (1973 (2nd Sess.) Chap. 114), and IOTtinued under the Livestock Protection Act, (R.S.B.C. 1979, Chap. 245, Sec. 10), for the purpose of providing i lompensation to an owner of a domestic animal killed or injured by a dog that is not owned or kept by him, and to provide [ or programs to encourage good dog husbandry practices in the Province. All fees, licences, and cost assessments under he Act are to be paid into the Fund. \ lalance, April 1, 1980 138,549 Add Dog licence collections and contributions by owners of offending dogs 28,061 166,610 Professional and special services 626 Office expense 4,880 Materials and supplies 3,536 Compensation to owners 40,556 49,598 lalance, March 31, 1981 117,012 Land Titles Survey Fund This Fund was established by the authority of the Land Title Act, (R.S.B.C. 1979, Chap. 219, Sec. 274), for the urpose of defraying in whole or in part expenses of: clarification of descriptions contained in certificates of title, survey of ccess roads, abolishing title by prescription, and re-establishing of survey corners. lalance, April 1, 1980 NIL Add Transfer from General Revenue 100,000 ialance, March 31, 1981 100,000 University Endowment Lands Administration Account This account was established under authority of the University Endowment Lands Administration Act (R.S.B.C. 960, Chap. 396), and continued under the University Endowment Land Act, (R.S.B.C. 1979, Chap. 420) for the purpose F administering the operations of the University Endowment Lands in Vancouver. ialance, April 1, 1980 3,106,731 Ada/Transfer from Vote 157 (Ministry of Lands, Parks and Housing) of the , excess of receipts over disbursements excluding the U.B.C. fire protection costs: Receipts 1,027,904 Lew Net expenditures >:, 951.169 76,735 alance, March 31, 1981 '±J. 3,183,466 D 224 PROVINCE OF BRITISH COLUMBIA EXPENDITURE Page Accelerated Construction of Senior Citizens' Housing D 210 Accelerated Construction — Sierra Yoyo Road D 209 Accelerated Highway Construction D 211 Accelerated Park Development D 210 Accelerated Recreational Facilities D 210 Accident Prevention Division D 170 Administration (Consumer and Corporate Affairs) D 45 Administration (Environment) D 71 Administration (Health) D 113 Administration (Industry and Small Business Development) D 129 Administration (Intergovernmental Relations) D 134 Administration (Lands, Parks and Housing) D 149 Administration (Provincial Secretary and Government Services) D 163 Administration (Transportation and Highways) D 189, D 190, D 191 Administration (Universities, Science and Communications) D 199, D 200 Administration and Central Supply (Health) D 108 Administration and Employee Relations Division D 170 Administration and Support (Attorney General) D 27 Administration and Support Services (Health) D 107 Administration and Support Services (Finance) D 81 Administration and Technical (Attorney General) D 28 Administrative and Legislative Services (Education) D 54 Administrative and Program Support Staff D 121 Administrative Services (Municipal Affairs) D 157 Administrative Services (Provincial Secretary and Government Services) D 163 Administrative Services Division (Energy, Mines and Petroleum Resources) D 62 Adoptions, Foster Homes and Child Care Resources D 122 Adult/Continuing Education D 55 Adult Rehabilitation Services D 124 Advances re Rural School Taxes D 57 Advances Under Various Statutes D 90 Agent General's Office D 135 Agent General's Office and B.C. House, London D 135 Agricultural Credit D 20 Agrcultural Land Commission Act D 23 Agricultural Land Development D 23 Agriculture and Food, Ministry of D 15 Building Occupancy Charges D 22 Computer and Consulting Charges D 23 Deputy Minister's Office D 16 Economics and Marketing Services D 19 Held Operations .... D 18 Finance and Administration D 17 Financial Assistance Program D 20 Information Services D 21 Milk Board .... D 21 Minister's Office .... D 16 Provincial Agricultural Land Commission D 22 Agriculture and Rural Development.... . D 20 Aid to Developing Countries .... D 16 Air Services Branch D 192 Alcohol and Drug Commission .... D 116 Alcoholism Treatment and Rehabilitation Program D 116 Ambulance Service .... D 150 Appeals (Forests) .... D 102 Apprenticeship Training D 140 Apprenticeship Training and Employment Opportunity Programs D 55, D 140 Arbitration and Special Services D 142 Assessment Act Appeal Boards D 86 Assessment Appeal Board D 86 Assessment Authority Act D 88, D 90, D 206 Assistant Deputy Minister (Agriculture and Food) D 18, D 20 Assistant Deputy Minister's Office (Provincial Secretary and Government Services) D 164, D 165 Attorney General, Ministry of D 25 Administration and Support.. D 27 British Columbia Parole Board D 36 British Columbia Racing Commission D 38 Building Occupancy Charges D 41 Computer and Consulting Charges D 42 Coroners ....- D 35 Corrections _ D 31 Court Services D 28 Criminal Injuries Compensation Act D 37 Criminal Justice Division D Film Classification Branch D Fire Commission ;........ 0 Justice Development Rind .. p Land Registry Program ■••••%, Law Reform Commission p Legal Services Society .-..."Sh Legal Services to Government D Minister's Office D Order in Council Patients' Review Board D|. Police Services D) Provincial Judiciary „Jp 5 Public Trustee C7 Superior and County Judiciary Dm Auditor General D7, En Auditor General, Ministry of JR] I . Auditor General L8 Building Occupancy Charges . EE. Computer and Consulting Charges E 9 Auditors' Certification Board I <0 Auxiliary Communication Services I >9 B Bank Charges Usl Barkerville Historic Park Development E2| Barkerville Historic Park Development Hind E5 Beautiful British Columbia Magazine t'9 Biologicals and Dialysis Supplies ..10 Boarding-home Program Ul Boards of Review (Workers Compensation Act) IH British Columbia Assessment Authority Advance I)fc. British Columbia Central Credit Union 116 British Columbia Cultural Fund 114. British Columbia Development Corporation IK1 British Columbia Ferries 123 British Columbia Ferry Corporation ■■ 184 British Columbia House .'?.. '351 British Columbia Housing Management Commission .50 British Columbia Hydro and Power Authority D 71, D 101, 86 British Columbia Lottery Branch 64.1 British Columbia Lottery Branch Administration 66 British Columbia Payment to Canada of Federal Income Tax on i .1 Behalf of Natural Gas Producers Repeal Act 881 British Columbia Parole Board 361 British Columbia Place Fund '161 British Columbia Place Ltd SW.I British Columbia Police Commission 3Q| British Columbia Racing Commission "I British Columbia Railway ^'1 British Columbia Railway Company Finance Act Amendment iuM British Columbia Research Council W?J British Columbia Steamship Company Grant «"6.| British Columbia Summer and Winter Games '641 British Columbia Utilities Commission "• British Columbia Youth Envelopment Centre '"I Brokers, Insurance and Real Estate -"j? Building Occupancy -J Building Occupancy Charges See Each haWa Building Standards and Research Branch '7! Bumaby Psychiatric Services ]''- Bums Lake Native Development Corporation jj^ Business and Industrial Development ■■■ California and London Offices •}^- CanadaWest ^ Capital Commission Act ■ " Capital Maintenance (Lands, Parks and Housing) , Cattle Horn Act •! Central Microfilm Bureau Central Ministry Services Centra] Statistics Bureau <] Chief Electoral Officer —, Clerk of the House vr'-^-'jf Commission (Agriculture and Food) -^ Communications System Development and Regulation Branch wt 159 PUBLIC ACCOUNTS 1980/81 D 225 Page Unity-based Programs (Attorney General) D 31 cd ty Care Facilities Licensing Boards Dill 5nj ty Grants Program D !23 iTirri ty Physiotherapy Program D 111 fem ty Projects D 123 ignj ty Service Grants (Municipal Affairs) D 158 Haitv Vocational Rehabilitation Services D 110 rcps D 47 npution Advisory Services D 141 .api er Division (Energy, Mines and Petroleum Resources) D 62 riper General, Office of the D 92 rtpi er's Office (Municipal Affairs) D 159 api and Consulting Charges See Each Ministry ap and Consulting Services Hon Act.. . D tndustrv Programs D 139 I {Advancement Fund D 222 I-Affairs D 46 ic Credit and E)ebtor Assistance D 46 rand Corporate Affairs, Ministry of D 43 c V Cenification Board D 50 I g Occupancy Charges D 50 IflSand Consulting Charges D 50 li^feffairs D 46 fate Affairs D 47 rate and Financial Services Commission D 49 Eive and Administration D 45 p.Control and Licensing Branch D 49 Us Office D 44 □ man D 48 ii:Education and Information Branch D 46 a r Taxation Branch D 85 IHes (All Ministries) D 90 i ions to Debt Service Charges D 204 pive Overseas Market Development Program D 130 nited Law Enforcement Unit D 30 II Regional Linen Service , D 108 D D 35 too Affairs rpo and Financial Services Commissic ins q of Safety Hazards tine uppon Grants (Education) tot vices urfc Revision edit ions, Co-operatives and Trust Companies estc'alley Wildlife Management imi, Injuries Compensation Act , icii Justice Division opjirance opliilization Bind «■'*' nporations and Agencies pNO irporauons Reporting Committee rod Rind D 184 Woceedings Act ysti-ardens Restoration isp Services Branch BQlus Service 'pre Jowl D 47 D 49 D 68 D 31 D 55 D 28 D 86 D 47 D 77 D 37 D 29 D 20 D216 D 199 D 5 D 216 D 92 D 92 D 164 D 159 D 152 wyducers' Protection Rind D 222 Ifetiraunication Services D 199 pressing and Management Information (Health) D 107 P!M essing Coordination (Energy, Mines and Petroleum Re- I *») D 62 |w*ssuig Branch D 83 plfaocfits D 173 ^System — Educational Opportunities D 209 p^Hospital D 111 199 ue Assistance D 204 pfr Jalth Services D 109 IWIimster and Executive (Forests) D 95 ^Minister's Office (Agriculture) D 16 |H Aster's Office (Attorney General) D 27 PPSJBnisier's Office (Consumer and Coiporate Affairs) D 45 «ffiinister*s Office (Education) D 53 SWiinister's Office (Environment) D 71 JWImister's Office (Health) D 107 WInuster's Office (Municipal Affairs) D 157 ("Minister's Office (Provincial Secretary and Govemmen1 *ices)„ . D 163 Pace Deregulation d 87 Detailed Soils Mapping (Agriculture and Food) D 22 Dining Room d 4 Direct Community Care Services D 111 Direct Community Services and Administrative Support D 121 Direct Grants to Independent Schools D 57 Discovery Foundation d j gg Domestic Animal Protection Fund D 223 Downtown Revitalization ry 204 Downtown Revitalization Rind D 217 Drivers' Licence Division D 189 Drug, Alcohol, and Cigarette Education, and Rehabilitation Fund D 116, D 214 Economic Analysis and Research Bureau (Industry and Small Business Development) D 129 Economics and Marketing Services D 19 Economics Branch (Agriculture and Food) D 19 Education, Ministry of D 51 Advances re Rural School Taxes — Net D 57 Building Occupancy Charges D 58 Computer and Consulting Charges D 58 Independent Schools D 57 Minister's Office D 52 Ministry Services D 53 Post-secondary Education—Colleges and Provincial Institutes D 55 Post-secondary Students' Aid Program D 56 Public Schools Education D 54 Teachers' Pension Rind D 56 Educational Personnel Service D 54 Elderly Citizens' Housing Fund D 217 Election Act, Provincial D 168 Electoral Officer, Chief D 168 Elevating Devices D 141 Emergency Health Services Commission D 114 Emergency Program Act D 78 Employee Benefits D 174 Employee Benefits Administrations D 174 Employment Opportunity Programs D 140 Employment Standards Act D 145 Energy, Mines and Petroleum Resources, Ministry of D 59 British Columbia Utilities Commission D 63 Building Occupancy Charges D 67 Computer and Consulting Charges D 68 Energy Resources Branch D 64 Executive Management D 61 Finance and Administration Branch D 62 Mineral Resources Branch D 65 Minister's Office D 60 Office of Coal Research D 67 Petroleum Resources Branch D 66 Resource Access Program D 67 Energy Development ',..„.. D 104 Energy Development Rind ..,'». D 217 Energy Resources Branch D 64 Enforcement Branch (Consumer and Corporate Affairs)........... D 46 Engineering (Forests) D 99 Engineering Branch (Transportation and Highways) D 187 Engineering Division (Energy, Mines and Petroleum Resources) D 66 Environment and Land Use Committee Secretariat D 74 Environment, Ministry of D 69 Building Occupancy Charges D 77 Computer and Consulting Charges D 78 Creston Valley Wildlife Management D 77 Environment and Land Use Committee Secretariat D 74 Flood Relief Act D 76 General Administration D 71 Minister's Office D 70 Provincial Emergency Program D 75 Resource and Environment Management • D 72 Salmonid Enhancement Program D 76 Environmental Health Engineering D 72 Environmental Laboratory , D 72 Epidemiology D 109 Essential Services Advisory Agency D 142 Executive (Consumer and Corporate Affairs) D 46, D 47 Executive (Lands, Parks and Housing) D 149 Executive (Provincial Secretary and Government Services) D 170 Executive Administration (Agriculture and Riod) D 16 Executive and Administration (Consumer and Corporate Affairs) D 45 PROVINCE OF BRITISH COLUMBIA Page Executive and Staff (Energy, Mines and Petroleum Resources) D 65, D 66 Executive Management (Energy, Mines and Petroleum Resources) D 61 Executive Office and Administration (Environment) D 74 Executive Support Services (Health) D 107 F Facilities Services (Education) D 53 Facility Development (JLands, Parks and Housing) D 151 Family Court D 28 Family Support Services D 122 Farm Income Assurance D 20 Farm Income Assurance Rind D 217 Farm Products Finance - ■ ■ ■ D 20 Farm Products Industry Rind D 218 Farm Recoveries D 20 Federal and Other Agency Programs (Environment) D 71 Federal-Provincial Shared-cost Programs D 131 Ferries D 184 Ferries Insurance Rind D 219 Field Administration (Health) D 109 Field and Headquarters Operation (Lands, Parks and Housing) D 150, D 151 Field Operations (Environment) D 72 Field Operations (Agriculture and Food) D 18 Field Operations (Human Resources) D 121 Field Operations Program (Forests) D 100 Film and Photographic D 179 Film Classification Branch D 39 Finance and Administration (Agriculture and Food) D 17 Finance and Administration (Energy, Mines and Petroleum Resources) D 62 Finance and Administration (Lands, Parks and Housing) D 149 Finance and Administration Program (Forests) D 96 Finance, Ministry of D 79 Administrative and Support Services D 81 Advances Under Various Statutes D 90 Assessment Act Appeal Boards D 86 Building Occupancy Charges D 92 Computer and Consulting Services D 83 Contingencies (All Ministries) D 90 Deregulation D 87 Government Agencies D 86 Grants, Contributions, and Subsidies D 88 Incidentals D 89 Interest on Deposits D 89 Interest on Public Debt D 88 Minister's Office D 80 Office of the Comptroller General D 82 Provincial Capital Commission D 87 Purchasing Commission D 84 Taxation Administration D 85 Treasury Board Staff D 91 Finance Personnel and Information (Labour) D 139 Financial Assistance Program (Agriculture and Food) D 20 Financial Management (Municipal Affairs) D 157 Financial Services (Education) D 53 Financial Services (Health) D 107 Financial Services (Provincial Secretary and Government Services) D 163 Financial Services Branch (Forests) D 96 Fire Commission D 38 Fire Suppression Program D 98 First Citizens* Fund D 215 First Citizens' Fund Administration D 163 First Mortgage Program D 216 Fire Protection (Forests) D 97 Fish and Wildlife D 72 Flood Relief Act D 76 Forensic Psychiatric Services Commission D 115 Forests, Ministry of D 93 Building Occupancy Charges D 102 Computer and Consulting Charges D 103 Forestry Program D 97 Field Operations Program D 100 Finance and Administration Program D 96 Fire Suppression Program D 98 Implementation of New Legislation D 102 Minister's Office Program D 94 Ministry Administration Program D 95 Reservoir Clearing Program , D 101 Timber Range and Recreation Program D 99 Forest Act Forest and Range Res Rind D 95, D 96, D 97, D 100, D 102, Forest Service Roads (Capital) Forest Service Roads (Maintenance) '.!% Forest and Range Resource Fund Forest Range and Resource Fund Act * Forestry Program Fort Nelson Indian Reserve Minerals Revenue Sharing Act Fraser River Crossing Fraser River Crossing Rind GAIN for Seniors and Handicapped }m\ GAIN Programs 124J General Administration (Environment) .'$.! General Administration — Highways J2] General Administration (Industry and Small Business Development) 29 J General Administration (Municipal Affairs) ..57 General Administration (Provincial Secretary and Government Id Services) 63-1 General Administration — Transportation 3*. &j General and Research, Grants and Expenses (Agriculture and 4iJ Food) --.16 General Grants ?£.'. 58j General Management .-.'■ 62 Geological Division D 65, 66< Gibsons Pass .;&......I... .52. Glendale wn Government Agencies 861 Government Contributions, Canada Pension Plan L73.I Government Contributions, Provincial Government 1731 Government Employees Relations Bureau 169.1 Government House tf 31 Government Information Services 175.1 Government Members* Caucus .\i\ Government Services .'165.1 Grant to British Columbia Research Council 2'11 Grant to Science Council of British Columbia .....211 Grant to Universities to Purchase Scientific Research Equipment 2ii- Grants (Environment) -71. Grants (Industry and Small Business Development) 130 Grants (Universities, Science and Communications) 1981 Grants and Expenditures — Capital Support (Education) 55 Grants and Subsidies (Transportation and Highways) 191 Grants and Subsidies Program (Energy, Mines and Petroleun Resources) 6? Grants Administration (Provincial Secretary and Govemmenrnr Services) -^H 19 Grants, Contributions and Subsidies (Finance) 8S Grants, Contributions and Subsidies (Municipal Affairs)......... '5S Grants— Health Services ..... t1^ Grants — Mental Health Services D^lIKWfl Grants re Capital Support Programs '.'?! Grants re Public Service '■"- Grants — School Districts — '- jg Grants — Special Care Services (Health) ■•■■'";- Grants to Hospitals — Capital In Hi Grants to Hospitals — Equipment ' '[: Grants to Hospitals — Operating ' *--J- Grants to Reduce Local School Taxes 3 I Group Aviation Accident Insurance ■'I - Guide to Details of Expenditure ......'>- H Hansard Operations ■••■■■ ^ Headquarters — Mental Health Services j; Headquarters— Preventive Services (Health) W&W Health Care Program....* ?- Health Facilities Association of British Columbia re: Terry F^n Laboratory - 'Effi Health, Ministry of -351 Administration and Support Services """n Alcohol and Drug Commission *2t B Building Occupancy Charges """ n Computer and Consulting Charges ; ii Direct Community Care Services flu Emergency Health Services Commission 'IB ft PUBLIC ACCOUNTS 1 ;' Psychiatric Services Commission . IJPrograms Cervices Commission |*s Office ve Services motion motion and Information ■ vices in id Act rionservation Branch [(Cultural, Recreation and Fitness ■ atment Program I Construction — Capital R Maintenance peProgram D HI mtistrict Act t rograms rrrants ir sources, Ministry of tt j Occupancy Charges p nity Projects i er and Consulting Charges Community Services and Administrative Support H "rograms ■l Services fir's Office p; for Families and Children b Programs for the Retarded Lights Branch lights Commission lights Programs p /elopment — Highways I fetation of New Legislation D 102 hi D 89 a > and Contingencies D 89 assistance Program D 124 luxation Branch D 85 inventory D 84 SntSchools D 57 ti Services (Health) D 108 und Small Business Development, Ministry of D 127 Jstation D 129 g Occupancy Charges D 131 Dter and Consulting Charges D 132 li-Provincial Shared-cost Programs D 131 D 130 D 128 D 130 D 89 D 53 D 21 D 95 Page . D 115 . D 113 . D 114 . D 106 . D 109 . D 107 . D 107 . D 122 . D 107 . D 164 . D 164 . D 116 . D 185 . D 184 ,D 112 . D 90 . D 113 . D 150 . D 119 . D 125 . D 123 . D 126 . D 121 . D 124 . D 122 . D 120 . D 122 . D 125 . D 143 . D 143 . D 143 . D 186 rSOffice it lusiness Development.. hi and Data Services (Education) im Services (Agriculture and Food) I in Services (Forests) I nning and Development Costs (Provincial Secretary and Eminent Services) r-t.... ci and Engineering Division (Energy, Mines and P'leum Resources) pi and Standards (Attorney General) p of Independent Schools pi Courts *i Cemetery Company Act Deposits i Deposits Q Intestate Estates Deposits 3JQ Members of the Legislative Assembly Superannuation ;M Official Committee Deposits Pa Official Guardian Deposits ■n Public Debt ^n Public Service Superannuation Rind **■» Suitors' Rind Deposits gtnmental Relations, Ministry of B stration D 176 D 167 D 65 D 31 D 57 D 28 D 89 D 89 D 89 9 General's Office and British Columbia House, London, 'and $ ig Occupancy Charees "-is Office.. * Representative's Office and British Columbia House, iMfflk iliamentary Relations !!!!!"!"!!!!"!"!"
K & N Contracting ... """ K & P United Carpet K & R Logging (1970)......'"" K & R Welders & Fabricators Ltd K & R Your Food Store.. *jfli K&S Builders '/Sfjfli K & S Janitors ■■•■- K& V Motors .„..^j| K & W Burger Deli Ltd 9 K & WTrucking ...""" K B Cabinets Ltd M K B Holdings Ltd '...M K B M Rirestry Consultants Inc.. K B S Business Systems Ltd K C Broadcasting Ltd K D Engineering Ltd ifl K Doors Ltd KEM E N Contracting K H A Alternate School .Jfl K L O General Store *■ KLO Secondary School K M P Communications Ltd .*mM K Mart Canada Ltd K Mart Pharmacy (BC) Ltd K Mountain Ranch zJSt K O S Bulldozing & Excavating*! Ltd K P A Printers ,JM KRK Tire & Accessories......... K S M Stainless Steel Fabricators Ltd Jfl K V Contracting Ltd ."JIM K V Redi Mix K Y Electric Ltd .■JH K 5 Holdings Jfl K-D Management Services Ltd ... K-9 Husky Enterprises Ltd ........ Kaario Complete Yard Services Allan I Kaatza Day Care Centre Kaatza Day Care Society .......... Kaban Electronics Ltd Kabatoff Logging Ltd Kabivitrum Canada Inc Kaburda Dr M Kaczynski Dr A Kadak Products Ltd Kadian Sales Ltd JM KadotaGR Kadztolka Dr A R Kaehn Custom Woodworking M A KaellisDrE Kagna E Kahlon Enterprises Ltd Kahlslnc £9 Kahlsico International Corp Kalin Zack Hammerberg & 9 Ehrlich Kahnde Enterprises .-■■- Kaien Adventure Centre Nursery School -•■•■ Kaien Childrens Adventure Centre Kaien Chrysler Ltd .^fl Kaien Island Body Shop Ltd Kaien Kar Kare Specialists Ltd... Kair Distributors -■■-■■ Kaiser Resources Ltd -■-■-■ Kakawis Family Development Centre ■■■-■■ Kal Chrome Inc ■■■■•■■ Kal Lake Consulting Ltd ...... Kal Tire Ltd AjgE Kal-Mar Egg Ranch Kala Industries Ltd ■-■-■■ Kalamalka Hotel -SSg Kaleidoscope Boutique Ltd Kaleidoscope Theatre Productions Society ■■•■■■■ Kalena Importing Co Ltd.—iyBtf, Kalenith A Kalesnikoff Lumber Co Ltd Kalicon Investments Ltd HJ lka-tilf ILttl Track!' >nsltett Day Care a!t'.M&ing Mills Inc i Dr-Di* jm-OBftls- ace Ltd nent Service Sntre >L(d rete Products Ltd. igfe Ltd Corp CatfS ige Inc. -Ko$G ing Systems Serv- _Ud| -fJttjfOl J ftoducts Ltd . -Tech Slices (1978) Ltd... Df*?f *ff' ahiip "En prises Ltd ahapuW^ ao*&r & Supply Ltd.... dol^l&ti ei-Sacfaipanese Restaurant sl*ss J?< Mfg & Repairing, i Senio Citizens & Handi- "rV™*-!- laWUTreJort Ltd iloopi^ohol Counselling ■n ice— loops A teur Baseball loops&jallery IcopoA Body Supply Ifioiis A mart Ltd ilnras'I nco Busters Four heel ©n Club loops B ling Centre Ltd ... loupsiC era House Ltd .loops C aber of Commerce iloops 'ild Development ;ntre... ...[ ■loops CJ Development jety ilodpstCstian Hostel iloocs'C en Advocacy iloons C mercial Press Ltd. lloopsiC munications Ltd.. tloopsC rhunity Y ilpops.C*tituency Services. liaapaO Centre -.leaps C Uerattack Commit- e_„;. lioodi Etric Motor Sales & srvtceL' iLvm. E bition Assn jloopsFily Life Assn iloop-rFishers Assn •mips F Injection Ltd ilcups Cs Service Ltd lbops C; & Country Club td lloops Eda iICfiijS Hse of Uniforms Ltd plf-eps lilupply Ltd ilMfis I an Band Develop- lentCot] nlgeps ban Recreation Ath- Mc_Club..-.„... sloops dian Residential iQoIRuon... nlflpps ant Development "Pgram .'iety ilvops 11-care Society •^Q©slicraft(l976) fijQops ng-R] Performing sM. «®ps N ing & Storage Ltd "loops h eum.. s!P9ps Nralut Club "loops J*-5 Inc »«^ftpsCee Equipment Ltd. Olfflps ( cal Co Ltd P-iSffPS I er Sweeping S 932 15,650 1,873 1,730 2,230 4.714 1,040 29.868 1.444 689 13,636 12,407 9.421 2.204 518 586 15,684 8,066 3,105 540 8,172 38,364 885 506 2,050 38,904 960 104,166 1,476 4,000 778 3.659 2.000 10.432 5.719 8,307 39.780 62,211 208.098 8,800 2,765 4,173 21,628 950 559 1,813 1.246 6,050 65,244 1.050 6,416 3,072 6.287 922 667 754 24,537 2,241 1.756 1,300 2,492 11,927 4.500 2.000 8,444 4,387 2.178 20.335 SCHEDULE OF PAYMENTS S Kamloops Pre-stain Ltd 1,026 Kamloops Professional Management Group 2,275 Kamloops Radiology Assn 2,595 Kamloops Real Estate Board 981 Kamloops Research Assay Laboratory 15,503 Kamloops Sailing Club 875 Kamloops School District 24 26,302,351 Kamloops Senior Citizens Housing Society 11,295 Kamloops Sixth Ave Services Ltd 9,737 Kamloops Society for the Retarded 183,361 Kamloops Symphony Society 14,131 Kamloops Ticket Centre 640 Kamloops Valley Industries Ltd .. 528 Kamloops Veterinary Clinic (1968) Ltd 7,333 Kamloops View Trailer Park Campsite 880 Kamloops Wildlife Park Society.. 1,359 Kamloops Youth Resources Society 393,220 Kamloops Youth Soccer Assn 1,940 Kamtech Mfg Corp 2,466 Kamway Equipment & Supplies Ltd 1,776 Ka mwood Ranches 1,140 Kan Pharmacy Ltd 59,469 Kanaka Greenhouses Ltd 4,979 KanalasHome 6,590 Kanamerx Marketing Inc 608 Kandata Products Ltd 3,142 Kando Standardised Farms 1,760 Kane Ltd M 1,698 Kane Shannon & Weiler 52,841 Kane J A 840 Kane Dr R 4,198 KaneeDrB 1,455 KaniganDrPP 1.755 KantolaJ 1.220 Kantymir W 10,948 KapelusG A 2,973 KapilND 1.505 Kaplan Dr SB 13.813 Kaplan Dr S 628 KaplansMfgCo Ltd 4,561 Kapler & Logan Services Ltd 14.917 Kaps Transport Ltd 23,007 Kar-A-Van Auto Body Ltd 831 Kara Research Associates 5,000 Kara Resources Ltd 1.191 Karaja A 637 Kardam Skylites Inc 8,128 Karens Family Day Care 1,288 Karens Lady wear Fashion & Millinery Ltd 672 Kari Lynn Holdings Ltd 544 KariK 797 Karim Autos Ltd 982 Karl Contracting 6,160 Karl U Josef Brenig Gmbh & Co Kg 5,515 Karl J 2.650 Karls Custom Woodworking Ltd . 12.289 Karls Schnitzel Steak & Lobster Haus 616 Karlstrom B 831 KarpiakDrDM 563 Karpinski J 3,220 Karps Kountry Kitchen 1,628 KarranL 850 KarrasEH 1,003 KarroDrAJ 10,083 KasdorfDrJ 941 KaserL 3.443 KaserRK 4,961 Kashmir 1.712 Kaskamin Y 585 Kaslo & District Homemaker Society 41,218 Kaslo & District Homemakers Service 69,667 Kaslo Auto Service Ltd 1.976 E 325 $ Kaslo Building Supplies 1,170 Kaslo Chamber of Commerce 1,231 Kaslo Drugs (1980) Ltd 31,843 Kaslo Grocery Ltd 10,502 Kaslo Public Library Assn 22,410 Kaslo-Nelson Truckin & Busin Ltd 1,654 KasperO 5.424 Kassier Real Estate Ltd 850 Kast Hotels Ltd 700 Kastco Industries Inc 1,172 Kastrukoff J 38,248 Kasule Farms Ltd 1,740 Kasum Tractor Ltd 62,477 Katalin Rest Home 73,677 Katchmar Construction Ltd 595,749 Katila Chevrolet Oldsmobile Ltd . 16,007 Katinas Restaurant 599 KatoD A& JH&KF 3,658 Kats Shell 1,380 Katz B A 1,448 KatzDrFF 2,361 Katz J 8,214 Kaufman Footwear Inc 25,594 Kaufman R 550 Kaumagraph Ltd 2,391 Kauwell Rest Home 27,257 Kavelaars Nursery A & D 1,630 Kaverit Steel & Crane Ltd 1,036 Kawasaki Sleds & Wheels 3,528 Kay Motors Ltd 30,598 Kay-Tee Services Ltd 3,346 Kayanem Holdings Ltd 956 Kaybreck Cartage 7,201 Kayes/Burton 539 Kayline Industries Ltd 10,537 Kays Family Day Care 2,483 Kazenbroot H & C 24.000 KeanDr WM 2,676 Kearney Dr P R 2,651 KeamsD 2,167 Keath A 765 Keating Holdings Ltd 1,300 Keating Valley Greenhouses 1,298 Keating P 512 Keats C 2,627 Kedo Contracting 18,120 KeeHotel 1,523 Keefer Farms 1,100 Keefer Lake Lodge 1,060 Keefer Laundry Ltd 1,910 Keefer Rooms -, 1,322 Keeginaw Indian Friendship Centre 17,915 Keehn Trucking R 15,311 Keekwiilie Village 1.554 Keelers Place Inc 912 Keeling Trucking B 9,680 Keen G J 5,000 Keenan & Sons Enterprises Ltd .. 40,400 Keenan Gravel 1,631 KeenlysideHS 28,045 Keens Mens & Boys Shops Ltd .. 2,422 KeepRG 5.450 Keeping It Together 1,011 Keg Restaurant Ltd 2,310 KehlerCP 7,320 Keibe] Sales A 12,801 Keilty E 880 Keim Contracting A 8,169 Keir& Sons Ltd 139.609 Keith & Co Transport Ltd 26,115 Keith & Peter Holdings Ltd 700 Kel-Mor Auto Electric Ltd 6,578 Kel-Ton Tree Service Ltd 1,540 Kel-Tone Cleaners & Laundry Ltd 2,735 Kelco Sports Inc 3,313 Kelemen K 1.350 Kellard Marble Inc 723 KelleherSFD 507 Keller & Associates Inc J J 630 Keller E J 2,961 KellerR 2,470 Keller RM 833 Keller V A 1.023 PUBLIC ACCOUNTS 1980/81 Fl Kellerhals Engineering Services Ltd 37.611 Kellers Garage Ltd 4,841 Kellers United Pharmacy 59,208 Kelley-Roberts 1.791 KelliherSM 39,645 Kellington Family Daycare 540 Kellington Ready-Mix & Supply Ltd 13.057 Kellogg Salada Canada Ltd 646 Kelley & Son Trucking Ltd R 6.888 Kelly Contract Services T 317,567 Kelly Douglas & Co Ltd 1,042,061 Kelly the Coffee Man Ltd J 1.434 Kelly Trucking D L 9.768 Kelly Trucking V 54.034 KellyA 7,357 Kelly B 1.726 Kelly B B 8,527 KellyBJ 1,000 KellyD 9.400 KellyE 4,685 Kelly H 1.787 Kelly M ,» .t 977 Kelly P 9.652 Kelly V 4,610 Kelly W 680 Kellys Carding 5.000 Kellys Family Care Home I 635 Kellys Grocery Store 880 Kellys Stereo Marts 1,912 Kelowna & Central Okanagan Capital News 1.776 Kelowna & District Arts Council. 1,000 Kelowna & District Safety Council 23,525 Kelowna & District Society for the Mentally Retarded 139,329 Kelowna Aqua Jets Swim Club... 3,000 Kelowna Art Gallery Assn 850 Kelowna Auction Dome (1977) Ltd 1.536 Kelowna Auto Body (1978) Ltd .. 762 Kelowna Baseball Assn 1,200 Kelowna Beverage (1967) Ltd .... 1,934 Kelowna Cable T V Ltd 3.289 Kelowna Cabs & Limousine 604 Kelowna Centennial Centre 1,246 Kelowna Centennial Museum & National Exhibit Centre 3,231 Kelowna Centennial Museum Assn 9,865 Kelowna Chamber of Commerce. 15,877 Kelowna City Centre Redevelopment Committee 695 Kelowna Coach Ltd 914 Kelowna Community Arts Council 2,000 Kelowna Coronary Exercise Program 15,300 Kelowna Counterattack Committee 1,030 Kelowna Craftsmen Ltd 30.000 Kelowna Custodial Services 1,720 Kelowna Daily Courier The 7,115 Kelowna Electric (1977) Ltd 3,483 Kelowna Family Day Care Society 32,069 Kelowna Flightcraft Air Charter Ltd 123,507 Kelowna General Hospital 21,882,950 Kelowna Golf & Country Club ... 1,751 Kelowna Group Living Home Society 65,292 Kelowna Growers Co-operative... 4,517 Kelowna Homemakers Service Society 1,441,953 Kelowna Industrial Plastics 28.068 Kelowna International Regatta.... 915 Kelowna Land & Orchard Co Ltd 720 Kelowna Legion Pipe Band 6.900 Kelowna Minor Lacrosse Assn ... 900 Kelowna Minor Softball Assn .... 600 Kelowna Motors Ltd 565 Kelowna Nurseries Ltd..... 29,545 Kelowna Plymouth Chrysler Ltd . 22,812 $ Kelowna Radiology 506 Kelowna Regatta Fall Fair Assn .. 11,000 Kelowna Respiratory Service . ... 6,215 Kelowna Single Parents Association 1.302 Kelowna Southgate Pharmacy Ltd 75,700 Kelowna Summer Games Society 185,412 Kelowna Wood Re-Man Ltd 30,000 KelsallC 7.986 Keltan Management Ltd 6.565 Kern Mfg Canada 3,184 Kemadowin Reforestation 17,979 Kemano Public Library Assn 3,273 KembarR 733 Kembel V 1,524 Kemco Enterprises Ltd 100,838 Kemlee Equipment Ltd 2,967 Kemp Dr DM 8,046 KempF 15,431 KempL 5.604 Kempf A 808 Kemppainen R 990 KempterT 2,515 Ken Dor Textiles (1953) Ltd 770 Ken Mar Transit Inc 1,092 Ken-Mac Trailer Towing Ltd 4,800 Ken-Mar Handicabs Ltd 4.859 Kenalty Industries Ltd 4,050 Kenar Electrical Ltd 3,023 Kenco Industries Ltd 3,400 Kenco Towing 4,519 Kendall & Sons D 6,976 Kendall Co Canada Ltd 237,771 Kendall Shorten & Achtem 6,972 Kendall J 41.430 Kendall P 1.362 Kendick Enterprises Inc 2,490 Kendon Enterprises Ltd 5,820 Kendon Recovery Ltd 118,912 Kendrew J 688 Kendrick Optometrists 6,809 KendrickM J 600 Kendrick T 8,286 Kenkraft Sales Ltd 13,853 Kenlin Holsteins 3,480 Kenmac Parts (1967) Ltd 3,582 Kenna Pharmacy 42,997 KennaTW 1,001 KennahGL 533 KennardB 900 Kennedy Drug Store 888 Kennedy Galleries Inc 7,200 Kennedy Heights Pharmacy 11,486 Kennedy Installations 688 Kennedy Travel Service Ltd 61,300 Kennedy Trucking D 823 Kennedy B 1.012 Kennedy C 504 Kennedy Dr D B 1.452 Kennedy DH 740 Kennedy Dr E B 5,789 Kennedy H 4,500 Kennedy J ..., 722 Kennedy J P 1,129 Kennedy P 2,431 Kennedy P D 26,422 Kennellv Contracting Ltd 9,254 Kenney DrJ L 7,557 KenoD 4,372 Kenogan Motel 500 Kenomadiwin Reforestation Cooperative 46,202 Kenrich Farms Ltd 769 Kens Auto & Wheel Alignment Ltd 702 Kens Barrels & Scrap Metal Ltd . 1,906 Kens Contracting 10.120 Kens Custom Grading Ltd 81,383 Kens Drilling Ltd 7,188 Kens Installations Ltd 851 Kens Ffcrk Service Ltd 6,669 Kens Place 598 Kens Septic Tank Service 605 Kens Service Ltd 1,276 Kens Trucking 16,833 Kens United Pharmacy MM Kensell Construction & Holdines Ltd 3 Kensington Private Hospital Kensington Western Drug Mart... Kenstin Products Kent Agencies Ltd Kent Allan Ltd ....!"' Kent Arts Council Kent Auto Body Ltd ........... Kent Aviation Ltd ^fl Kent Construction Services Ltd... Kent Leisure Services Committee Kent Metal Products Ltd .^fl Kent Place Drugs .." Kent Veterinary Clinic Kent-MacPherson Appraisals Ltd Kent RE ..jfl Kenting Helicopters Kentsin Products & Canadian Imperial Bank of Commerce ...... Kenver Equipment jM Kenyon Construction Ltd *.aa Kenzie Wood & Stone Inc ..!g Ker Priestman & Associates Ltd.. I Ker J R Kerane Enterprises Ltd jkM Kerbel&Co Kerber Back-hoe Service & Plumbing Supply Co Ltd Keremeos Bakery & Silver Bell Cafe Keremeos Diagnostic & Treatment Centre Keremeos Esso Service Keremeos Hardware Ltd Keremeos Homemakers Services. Keremeos Motor Inn Restaurant.. Keremeos Pharmacy Ltd Keremeos School District 16...... Keremeos Volunteer Fire Department .... Kerfoot & Co Kerfoot Datsun Ltd Kerik Holdings Ltd KerikKL Kermacks C...~. Kermode Friendship Centre J Kermodei Physiotherapy Clinic... Kermodi Pharmacy Ltd............ Kern Chevrolet Oldsmobile Ltd J Kern Instruments of Canada Ltd.. Kemey Sales Ltd R Kerpan & Dell's Trucking Lid..... Kerr Backhoe Service S Kerr Creek Ranch Kerr Farms Ltd ......^J. ■■■■ Kerr Truck & Diesel Ltd J C ..^ Kerr Veterinary Center ■■•■• KerrBM ...... Kerr Dr K J Kerr M G •-W- KerrR B ...... Kerri Transport Ltd Kerridge-Judd Dr H Kerris Photofinishing ■■•■■ Kerrisdale Automatic Transmits, Kerrisdale Cameras Ltd Kerrisdale Equipment Ltd , Kerrisdale Lawn Bowling Club... Kerrisdale Lumber Co Ltd Kerrisdale Out of School Society. Kerrisdale Pharmacy Ltd ^j^ Kerrisdale Roadrunners Assn Kerrisdale Veterinary Hospital Ltd Kers R&D -■■■■■ Kersey Dr R C •-■■ KeishawBH Kershaw D KesslerH Ketchum Mfg Sales Ltd Ketco International Ltd .......-■■■■ Keto Grading ■■■— Kettle Friendship Society. [I UeOSSf luseum Society jlle Rive nst & Poles Ltd jt!e-.Vnlli33Ieaning ,]f vuIIe Jchool District 13 .. lles-R-S - - - iffel 3&>l er of Canada Ltd ... .Wefjl-'. — ■InKjdW ting Ltd .in Lodl—-■ . instiSfi op Sports Ltd varWPp Jtment Corp ColMltoto Lab Ltd '. fiitap* Ltd P B -ToTteS » Service -WiaSH.".- . Dr.Cl.33,. IkMsfitJlting Ltd -.cionefe ness Forms Ltd .stone-i; spiers Ltd ■stoao'-I;^.- .sloKef ilfesCo '.toj.Bfi.-ss Machines (1973) .U.Ji.Mf. '.v.ir*& stries Ltd UlQlf'; m E.J. - innaBrL urcevma n Contracting Ltd .. ybec3Iir iiniill, i Gulf Service Id Bros diiceLtd id.ni/. ld.peH. lder&i/nciales J IderJ,- t-3... Idiadfinir Shoe Ltd iiiiiLai lay Care IdiesiKca- iney Di; is Program Jner foi ation of Canada Is Inn.. Is Place lston3& ihlraiieloldings :n^s WeigR. inasj :nas-W aic.M ,-seril imua>r.'oLtdP .iftiSoi Transfer Ltd mmbia irrnaceuticals Ltd . lbnde-&isociates G F Ico Indites Ltd ley .True 2 fstutmCessions Ltd lisofTDiJ... 11 & SLir.td D 1I.uh.iS: "itelaw HanKy(nmunityCentre ... Ibmey lerprises Ltd Harney Ins Harney, londary School llaolevlmClub lias Dr I lias K J l!cen.Exisives (1979) Ltd.. —hj\.... Wh: Gallery TC lolrJ s ... BlD.P trick...'. trick L.. > Ho.gs Inc lefts.pioneers Ltd SpiR***-..-*-.... DrH bfide> District Chamber of romt & Bavarian Society bfttiej District Chamber of [ra*,berli& District Home- I makers -vice. $ 1.500 22,834 872 2,019,145 11,596 2,472 2,240 767,753 127,265 1,295 618 3,989 1,232 898 559 22,843 3,313 270,553 23.463 880 66,226 7,597 3.131 6,826 18,466 3,042 10.866 3.400 751 3.487 1.384 1.248 40.544 1.870 2.841 35.987 6,411 1,323 30,000 1.716 27.353 18,267 1,000 3,868 573 900 1,388 966 4.376.685 6.960 3,265 8,407 2,189 40,922 993 6,561 7,136 542 5,120 2,067 806 600 1.588 1.466 756 93.144 7,922 6,300 4,152 1.653 780 5,183 1.125 17.167 1.928 568 2.585 1,619 SCHEDULE OF PAYMENTS 900 168,549 Kimberley & District Home- makers Society Kimberley & District Hospital Kimberley Ambulance Service ... Kimberley Arts & Crafts Centre.. Kimberley Arts Council Kimberley Bavarian Society Kimberley Credit Union Kimberley District Heritage Society Kimberley Five Pin Bowling Assn Kimberley Golf Club Kimberley Minor Baseball Kimberley Pipe Band Kimberley Pottery Club Kimberley Public Library Assn... Kimberley School District 3 Kimberley Special Care Home Society Kimberley Specialized Daycare .. Kimberley Tennis Club Kimberley Winter Games Society KimmittD KimoffLandscapingLtd Kin-Ken Holdings Ltd Kinaschuk R ,. Kinbasket Contracting Ltd Kincaid Epstein & Co Kincaid J Kinco Systems Inc Kindale Workshop l.~...'.\. Kindercare KinderdykC Kindergarten-Kids Daycare Society netic Film Enterprises Ltd netic Supply Ltd ng & Dunn ngG&M ng & Sons Trucking R ng Bros Industries ng Bros Ltd ng Cam Auto Ltd ng Coho Resort ng Cole of Spokane Inc ng Contracting ng Edward Hotel ng Estate ng George Highway Mote] ng George Medic Pharmacy nglncD V ng Logging Ltd A S ngTV Service ng-Brown Dr M F _...,..... ng A „...,,.. ngB ng Dr B ngDiDEL ng DrJ A ngK ng L -.ir si.- ng L •••..--■ ng L M .3 ngQ ngV ngcar Auto Repair Centre Ltd.. ng fisher Enterprises Ltd ngfisher Sawmills Ltd nghaven Halfway House ngma P ngs Builders The ngs Collision ngs Drive in & Fruit Stand ngs Electronics Ltd ngs Hotel ngs Kobbler Ltd ngs Trailer Park ngscott M ngsgate Body Shop Ltd ngsgate Travel ngsley & Keith Canada Ltd ... ngsley Co ngsley Napley & Co ngsley Trucking B .......... ngsmount Holdings Ltd 31.616 2.045.683 1.936 4,331 2,000 5,035 1,085 3,616 700 2,200 600 1,000 1,607 12,964 2,899,756 711,024 8,941 692 111,429 8.729 116.319 3.306 1,527 33.978 4,187 1,752 19,393 6,655 23,459 1,270 25,855 8,722 1,437 14,808 1,352 100,900 780 48.113 1,135 556 41.268 660 14.772 1.675 10.466 28.483 8.968 68.053 622 7.386 1.179 1,205 6,432 552 2.977 1.325 659 4,821 519 2.122 4,239 4,634 5,706 2,202 121,744 6.566 1.723 1.164 566 789 2,812 814 785 13,698 1,244 504 11.151 750 50,532 11,509 1,596 Kingston Construction Ltd 1,974,709 Kingsway Christian Childrens Centre 20,930 Kingsway Esso Service 1,990 Kingsway Foursquare Church 2,515 Kingsway Frozen Foods 18,489 Kingsway Medic Pharmacy 140,233 Kingsway Rest Home 182,394 Kingsway Travel Service Ltd 609 Kingsway Trojans Soccer Club ... 1.700 KiniskiN 1,053 Kinkade Developments Ltd 20,833 Kinkead A 13,568 KinkelaDrDF 1,279 Kinnaird Home Heat Service Ltd. 515 Kinnees Crafts 884 Kinney Shoes of Canada Ltd 1,346 Kinsey D 741 Kinsman & Co 74,640 Kinsmen Child Development Centre 41,563 Kinsmen Club 164,008 Kinsmen Community Caravan 738 Kinsmen Hockey Club 1,460 Kinsmen Place Lodge 939,775 Kinsmen Rehabilitation Foundation of BC 168.167 Kinsmen Retirement Centre 679.899 Kinsmen Retirement Centre Assn 181,500 Kinwes Enterprises Ltd 33333 J 960 Kipp Contracting 1,036 Kipp-Mallery Pharmacy 178,763 Kirby Lodge 111,089 Kirby Technical Sales Inc 8,497 Kirby B M 1,120 Kirby DG 563 Kirchner & Patterson 4,819 Kirk D & D 1.354 Kirk Auto Electric Ltd 4,743 Kirk Automotive Wholesale 2,756 Kirk Contracting D 10,689 Kirk Mailing Service Ltd 38,657 KirkD 14,360 KirkD 13.592 Kirk J 4,807 KirkDr J AC 4,686 KirkN 1,950 Kirkham V & H 4,416 Kirkland & Rose Ltd 15,440 Kirkland & Thompson Ltd 5,605 Kirkland C J 751 Kirkpatrick Sand & Gravel Ltd ... 2,689 Kirkpatrick C L 1.132 Kirkpatrick Dr G M 5,823 Kirkwood Kitchens Ltd 4,195 KirkwoodT 1,031 Kiro Manor 409,645 Kirschmann P & H 12.000 Kirschner Trucking D 735 Kirson Dr S R 3,980 KirstineDrWD 1.673 Kirstiuk Dr G M 2,307 KirtzingerF 13,328 Kis Coiffures F E 936 Kiselbach Ltd D D . 947 Kish Equipment Ltd 150,960 Kiskatinaw Fall Fair Assn 1,000 Kiskatinaw River Market Gardens & Greenhouses 1,300 Kitac Enterprises Ltd 122,845 Kltamaat Indian Band 9,000 Kitammat Village Athletic Club.. 3,000 Kitasoo Community School 600 Kitasoo Cultural Education Committee 10.000 Kitasoo Indian Band 84.075 Kitchen S 2,126 KitchenWJ 48,784 Kitimat Association for the Mentally Retarded 7.080 Kitimat Builders Supplies Ltd .... 3,093 Kitimat Centennial Museum Assn 3,202 Kitimat Child Development Centre .-- 30,626 Kitimat Community Arts Council 4,857 Fl E 328 PUBLIC ACCOUNTS 1980/81 Kitimat Community Services Society 55.017 Kitimat Concert Assn 1,500 Kitimat Day Care Society 6,478 Kitimat Esso Self Serve 915 Kitimat General Hospital 3,839,680 Kitimat General Hospital Society 789 Kitimat Homemaker Service 38,027 Kitimat Kiwanis Senior Citizens Housing Society 18,190 Kitimat Lacrosse Assn 1,200 Kitimat Marlin Swim Club 600 Kitimat Minor Hockey Assn 900 Kitimat Motel 800 Kitimat Public Library Assn 14,233 Kitimat Workshop 5,760 Kitimat-Stikine Regional Hospital District 65,245 Kits Bulldozing 31,113 Kits Cameras 26,998 Kits Food Mart 1,200 Kits Marine Ltd 27,828 Kits Travel Ltd 1,314 Kitsilano Area Child Care Society 28,360 Kitsilano Bakery Ltd 2,575 Kitsilano Cafe 1,598 Kitsilano Community Centre 944 Kitsilano Daycare Centre 47,165 Kitsilano Inter-Neighbourhood Development Society 1,195,840 Kitsilano Neighbourhood House . 13,812 Kitsilano Senior Citizens Recreation & Social Club Society 1,296 Kitsilano Showboat Committee... 20,000 Kitsilano Transfer Ltd 3,382 Kitsilano War Memorial Community Centre Assn 1,040 Kitsilano Workshop 2,816 Kitsmar Canada Ltd 2.622 KitUC 19,763 Kitwancool Band Council 2,500 Kitwanga Ambulance Service 2,793 Kitwanga Community Assn 5,691 Kitwanga Esso Service 986 Kitwanga Junior Secondary School 600 Kitwanga Native Co-Operative Assn 1,652 Kitwanga Valley Reading Centre . 1,481 Kitwanga Valley Recreation Commission 1,250 KitzanE 699 Kiwanis Club 12,768 Kiwanis House Society 220,697 Kiwanis Lodge 1,171,873 Kiwanis Lynn Manor 785,130 Kiwanis Residence 385,846 Kiwanis Villa 282,506 Kiwanis Village Care Home 134,494 Kiwanis Wheel Project 1,000 Kiwassa Neighbourhood Services 309,747 Kjekstad DrEB 1,214 Kjorven Dr D M 10,140 Klahanie Air Ltd 12,019 Klahanie Kennels 602 Klasema J 8,048 KlassenL&B 3,480 Klassen Farm 1,080 Klassen Motorcade Ltd E 5,329 Klassen C 8,524 Klassen E 21,461 Klassen M 540 Klassen Dr N 2,861 Klassen R J 10,282 Klassens Unpainted Furniture Mart Ltd 755 Kiassic Kleaners Ltd 1.145 KlattEH 1,874 Klawer A 1,000 Klay & Fibre Arts & Crafts 1,392 Kledo Construction Ltd 862,978 KleenBCLtd 1,179 Kleena Kleene Trucking Ltd 32,945 Kleger Diving 1,600 Klein & Sons Ltd R F 48,363 S Klein Acres 1,420 Klein Finecake & Pastry Ltd P ... 8,451 Klein DrH 1,837 Kleinman DrJ L 938 Klepachek B 17,618 Klettke E J 1,778 KleynP 5,936 Kleysen Transport Ltd 392,071 KHngner A 4,955 KlingsatWW 6,340 Klinosky E 12,550 KloecknerW 6,481 Klohn Leonoff Consultants Ltd... 27,616 Klondike Autobody 941 Klopping J R 14,292 KlosterDC 2,178 KMS Enterprises 12,487 Knapp Enterprises Ltd R 6,154 Knapp Plantland 717 Knappe L '..... 4,916 Knappett AH 543 Knazan & Associates Dr M C .... 668 Knechtel Dr M E 9,285 KnelsenL 16,437 Knelson Logging 1,065 Knight & Co Ltd L 923 Knight Air Ltd 17.948 Knight Electric Ltd 6,486 Knight Hill Automotive Ltd 222,194 Knight Lake Ranch 528 Knight Security Service 2,729 Knight Signs Ltd 1,388 Knight Trucking R W 1,261 Knight A 693 KnightB 600 Knight E 1,343 Kinghtline Van & Storage Ltd .... 10.230 Knights of Columbus Council .... 1,162 Knights Pharmacy 123,133 Knipple AG 1,178 Knipstrom B & D 1,097 KnittleK 7,176 KnobelF 7,274 Knoblauch Farms 1,144 KnoopD 9.318 Knott N&E 1,740 Knott Pollard & Morgan 12,266 Knowledge Industry Publications Inc 590 Knowledge Network of the West (KNOW) 1,800,000 Knowles Electronics Inc 4,192 Knowles Exhaust Specialties Ltd. 739 Knowles Financial Services Inc .. 12,577 Knowles Trucking D E 28,834 Knowlton Realty Ltd 2,190 Knowlton WE 783 Knowltons Drug Store 84,203 Knox Christian School J 9,300 Knox Presbyterian Church Out of School Care 556 Knox Presbyterian Church Refugee Committee 13,367 Knut-Sons Holdings Ltd 2,300 Knuth B A 6,898 Knutsford General Store 1,268 Ko Tennis Ltd Tom 3.542 KoDrPTM 35,583 Kobayashi Dr R H 4,355 Kobelow Design Corp 3,362 Kobelt Mfg Co Ltd 7,493 Kobilke Mechanical Ltd Ernie.... 2,236 Kobus D & B 1,563 Koch Greenhouses Ltd 3,336 Koch Oil Co Ltd 52,702 KochRM 641 KockzLtdM 3,164 Koczapski A 50,640 Kodak Canada Inc 1,561,480 Kode Contracting Ltd 3,293 Kodiak Signs Ltd 2,335 Koehle Electric 4,099 Koeman Greenhouses 1,406 KoenigDH 1,812 Koeppen C 26,427 KoetzO M Koftinoff D .'"i Koga S & M .'...'"" KoganC .......' KogonDrDM .."
UthamDr WH Uthbridge Iron Works Co Ltd.... Uts Be Friends Day Care ......... Utt Trickey & Associates Inc..... Utter Box Utts F G .......".". Leuenberger H Uung & Associates Dr M J Uung Grocery Ltd Leung Dr B C Uung H G Uung DrK Uung M M Uung DrS Uupold & Stevens Inc............. Uvelton & Associates Ltd BH.„ Uvelton O Levenson R J Uver Arms Service Ltd ........... Lever D Uverman & Watt .......... Uvesque Construction Ltd........ Uvesque Day Care I............... Uvesque J Uvey A Uvi B M Uvick Enterprises Ltd............. Uvin D Uvine Dr M Uvinson DrJ Uvitt-Safety Ltd Uvitt DrC A UvitzM ............. Lew Fraser & Harcourt............ Uw H H .............. Lewinski B Lewis & Associates Ltd R D...... Lewis & Short Hardware .......... Lewis Construction ....^H Uwis Family Restaurant....^^H Lewis Low Cost Ltd Uwis Trucking T ....^H Lewis D ....tS Lewis EE "'M Uwis J -S Lewis L E •! Uwis Dr L M\ UwisR Lewis R J ..J^H Uwis T ■"« UwisT .......\^jf Lewis WS Uwiscraft -jja Lewycka I '"Sfl UyT M Uyland Construction Ltd Uyland Dr E R Lezard E Lheurcux Logging Ltd L .......... Lheureux Thicking A Lheurcux R ........At* Li-Cor Ltd ••| LiDr ASK 1 UDrE - LiKC -f LiDrMS Li DrPSH art LiDrYL Liahona Marketing Ltd ....-..-•■■ Libby Blair Moss & Beime ....... Libbys Dundarave Pharmacy — Liberty Belle Accessories Ltd .... Liberty Food Store Ltd n Ho»i iducts Corp . caleCJrl .lens.fil 3..- PS„|-- nc "fl"" JiGJt). Hi 111- hl)r-j. Interig-td )r-EDl 'cBtrad -arntng Hospice ) Inc'JI e Socie c-ri-wwaal Foods Ltd Ic-,ri£«frii& Mfg Co fiWrhanal Ltd lodohf jrLtd ody B «i(cstii-tries Ltd ouse In ois The v$gM Purveyors Ltd . SusfcStHxIs Ltd LirtalliK lies Ltd nLrd Before lion : Dave; Society seSH;-Industrial Sup- Lid S Bute Ige Ranch Ltd ... :t uiitr Council it Eiistr Hospital ■ifattl Assn OfEnen lip Centre t Rune Home :til»elp: Services Group ton & Protection :t Homakers Service jbrJia riendship Society :t Inter; Society :t Kuit Auto Body Ltd.. -fritfriF Clinic ei dive re Concerts So- rrBecr on Commission . aiScbQ District 29 esSecilary School Stu- Sociei :t-£ail ;y Care Society... d-Tail jnket Society :Llimti Pharmacy =6Cacirreek Stage Lines HciCidaLtdE stela & Excavation.. fc:.:.::::: p««* 'iging Ltd . etjDecitorsLtd... tafeL- BH. i.Indu es t-Leas;Ltd.. nStee oducls Ltd. BnsaRA.. Bis. td Jim.. EO lf.Ca.in "BiG Iwin Logging Ltd S 48,014 25,967 47,531 3,248 1,612 675 714 2,003 2,150 1,400 4,118 17,325 10.682 879 1,977 3,124 231,954 309,500 4,161 1.526 10.014 11.121 1,130 6,046 6.123 2,591 1,440 914 8,070 81,373 5,390 1.253 2,118 10,632 1,820 1.740 6,500 1,189,811 1,000 23,177 7.306 26,428 51,399 5.400 81,643 647 655 1,595 1,000 3,221,425 1,944 1.317 13.842 9.872 2,984 1,661 8,016 24,727 1.160 4.520 1,323 4,681 950 560 6.593 1.720 24,255 68.531 510 27,157 16,217 5,625 3,300 704 712 1.270 7,453 8,701 SCHEDULE OF PAYMENTS $ Lindell Beach Store 1,478 Linden Lodge 246.419 Linden Towers Rest Home 52,335 Linden Welding & Fabricating Ltd 663 Linders Well Drilling Ltd 3,380 Lindholm Dr R K E 10,251 LindleyDrD A 1,444 Lindner R 963 Lindsay Kenney 5,643 Lindsay Models & Design Consultants Ltd 13,794 Lindsay F 2,250 Lindsay 1 1,358 Lindsay M 1,498 Lindsay DrR K 2,056 Lindsay T 6,479 Lindsay W A 1,600 Lindsays Cartage & Storage (1973) Ltd 97,320 Lindsays Office Supplies & Furnishings 1,010 Lindsays Plumbing & Heating.... 1.204 LindseyJ 2,239 LindseyM 1,619 Lineham Logging Ltd 10,475 Linfield P 700 Linford Ai 709 Lingard Pharmacy Ltd 51,614 Link Hardware (Hope) Ltd 836 LinkSoftware Inc 2,800 LinleyMFK 687 Linlih Rest Home 70,751 LinnellM 6,312 Linotype Canada 13,363 Linvilie H E 5.387 Linzey WEB 5,494 Lions Club 120,902 Lions Foster Home Society 30,296 Lions Gate Bnai Brith Building Society & Netherlands Assn for SeniorCare 173,487 Lions Gate Dry Cleaners Ltd 2,144 Lions Gate Hospital 36,237,918 Lions Gate Plymouth Chrysler.... 33,310 Lions Gate Tug & Barge (1973) Ltd 1.389 Lions Paraplegic Lodge 41,321 LippertM 9,195 Lippincott Co of Canada Ltd J B . 841 LiptonLtdTl 19,033 Liquid Carbonic Canada Inc 7,729 Liquid Carbonic Charlotte Islands Tires Ltd 4,474 Lis Equipment & Too] Rentals Ltd 48,965 Liscar Enterprises Ltd 1,891 Lissack Enterprises Ltd P 780 Lisson McConnan Bion Oconnor & Peterson 13,421 Lister Bolt & Chain Ltd 29,837 Lister Bros Oars ;« 767 Lister Enterprise 2,124 Li st ner Engineering ...*.. 55,683 Listo Products Ltd 12,470 Liston Trucking Ltd 40,289 Litchfield D 5,277 Literary Storefront The 3,000 Little Brown & Co 603 Little Consulting Inc W L 2,809 Little Diesel Construction Ltd 4,577 Little Fawn Day Care Centre 6,964 Little Fawn Under 3 Group Day Care 1,131 Little Friends Preschool 13,931 Little Gallery Ltd 1,916 Utile Gems Day Care 2,782 Little Giant Enterprises Ltd 537 Little Horse Store 1.372 Little Mix Concrete Ltd 1,447 Little Mountain Day-Care Centre 54,292 Little Mountain Neighbourhood House Day Care Centre 39,798 Little Mountain Neighbourhood House Society 209,048 Little Mountain Secretarial Service 24,643 E 333 Little Mountain Sound Co Ltd The 528 Little Oliver Contracting Ltd 13,354 Little Olys Coffee Service Little Peoples Daycare .... 3,373 Little Peoples Place Day Care Cen- 6,38] 1,186 Little Pixie Nursery School .... Little River Excavating Ltd 19.154 Little River Marine Ltd 784 Little River Shake & Shingle Co Ltd 1,352 Little Triumphs Pre-school 26,895 Little Time Auto Services Ltd 3.688 Little-People Day Care 1-11 .... 27,578 3,310 Litzenberger Electric (1979) Ltd . 698 Litzenberger D 4.614 Liu DrR Y 2,139 Livesey Bros Construction Ltd ... 1.460 19,582 Livingston Produce Co 1.997 Livingston D 860 Livingstone Towing & Recovery Ltd Livingstone E J 3,644 Liz Salon Ltd 672 Lizbon Enterprises Ltd 704 6,367 Lloreen Holdings Ltd 925 Lloyd Controls Ltd 1,824 Lloyd Stationery Ltd 2,369 Lloyd-El Ceramics & Crafts Ltd . 2.290 Lloyds Aircraft 2,748 Lloyds Dry Cleaners Ltd 1,014 Lloyds Mobile Home Towing 4,300 3,577 Lloyds Register of Shipping 804 Lloyds Texaco Service 556 Lloyds World Travel Service of 61.957 2,048 Lo-Bid Tire Ltd 6.421 Lo-EI Ladies Shop 817 Lo-North Investments 506 5,525 609 LoDrK 2,992 LoDrMH F 6,543 1,566 Loach Hobbs & Kyler 23,068 747 1,071 3,000 3.894 2.656 7.020 Lobel Orthopaedic Shoe Mfg 7,921 1,631 61.921 Lobol Enterprises Ltd 7,870 4,449 Local & Imported Herbs 48.803 Local Logic Centre Inc 6,000 Lochdale Area Community 13.990 Lochdale Out of School Care 3,179 Lock-Notch Holdings Ltd 1,105 630 Lockhart Holdings Ltd 27.285 Lockhart Ugging Ltd 900 1.852 Locks Prescription Pharmacy Ltd 205,759 PUBLIC ACCOUNTS 1980/81 $ Loco Enterprises 4,078 Locus Enterprises 20,585 Lodder Farm H 2,483 Lodder T 700 Lodge DrB.... 3,315 Lodge DrJ 2.484 Lodgic Consulting Ltd 3,167 LoebW J 860 LoeblichCM 1.075 Loeffler Bros Mushroom Farm ... 966 Loewen L&H 15,508 Loewen Pontiac Buick Ltd 47,495 Loewen Septic Tanks Ltd 1,060 Loewen Welding & Mfg Ltd 2,671 Loewen E 1,480 Loewen L 2,045 Uewen R 1,520 Lofgrcn C 3,974 Logan Uke Garden Shop 865 Logan Uke Minor Hockey Assn . 5,000 Logan Spring & Suspension Ltd . 7,346 Logan Trucking B 12,261 Logan B 720 Logan J E 900 LoganRW 680 Logans Hardware Ltd 1,652 Logans Village Meats D 1,360 Ugica Computer Services 26,831 UgodiRA A 1,000 Logue& Bridges Ltd 1,586 Loh Associates Ltd C Y 1,500 Lohbmnner Gardens 1,308 UhnLtdE&J 1,681 UhseH 3,914 Uis Day Care 8.100 Lok-Test Ltd 2,651 Uki Reforestation Ltd 2,580 Loko Developments 2,333 Uligo Enterprises Ltd 11,000 Lollys Texaco 1,359 Loma Lodge 267,497 Loma Lumber & Hardware Ltd... 2,804 Lomac Construction Ltd 970 Lomac Uw Enforcement Supplies 5,030 Lomak Transport Corp 21,301 Lombard Concrete Pipe Ltd 21,445 Lombard i & Royal Bank of Canada J 8,937 Umen N D 1.200 Lomett Contracting Ltd 93,107 Undon Drugs 1.074,165 London Life Insurance Co 609 Undon Optical Ltd 39.166 London Street Day Care Centre .. 18,865 London Travel Office 113,397 Une Butte Building Supplies Ltd 1,254 Une Pine Farms 741 Lone Prairie Livestock Assn 4,200 Lone Star Hotel 2,333 Loncrgan R M 850 Uney Dr B R 4,578 Ung Acres Ranch 592 Long Beach Arts Council 1,550 Ung Beach Helicopters Ltd 2,051 Ung Uke Nurseries Ltd 553 Ung Ltd R 1.271 Ung Super Drugs ,. 22,395 Long Term Disability Plan Reserve 2,764.000 Ung Valley Steel Ltd 10.903 Ung A 1,531 UngCF 6,571 UngD 1,182 UngF 1.875 UngHR 2,028 UngT 1,201 Ungacres Jersey Farms Ltd 5,326 Ungfellow Ship Chandlers Ltd .. 1,040 Unghorn Farms Ltd 1,300 Ungland Gravel Supplies J D.... 16,379 Ungland Logging E 1,051 Ungland Trucking Ltd R E 4,528 UnglandJ '.WWKt 988 Ungley Electric Co Ltd 1,443 Ungliner Seafoods Ltd 2,200 $ Ungs Back Hoe Service 1,650 Longs Service Garage R 9,056 Ungstaff & Son Ltd A B 9.075 Unguskie Trucking Ltd 2.735 Ungwell Enterprises Ltd 1,405 Ungyear Canada Inc 38,448 Lonsdale Creek Daycare Centre .. 58,951 Unsdalc Electric Ltd 1.200 Lonsdale Janitorial Service 1,800 Lonsdale Pharmacy 126,836 Unsdale Private Hospital 240,264 Unsdale Rental Centre 2,715 Loohuizen AC 5,604 Lookout Emergency Aid Society. 275.879 Lookout Preschool 23,742 Loomis Armoured Car Service Ltd 12,015 Loomis Courier Service Ltd 531,848 UomisB B 7,214 Uos WP 1,000 Loose Goose T-Shirts 506 Uoy A& J 869 Lor Ver Office Surplus 670 Lor-Wes Contracting Ltd 14,066 UraasH 880 Lorain International Ltd 7.303,897 Lorane Enterprises Ltd 2,310 Lorans Mobile Welding & Steam Cleaning 5.500 Urd Jims Udge Ltd 2,058 Lord RiverGold Mines Ltd 20,000 UrdG 8.487 UrdJG 543 Urd R 3,564 Urdco Parts Ltd 30,660 Urdship Holdings Ltd 1.760 Lorean Enterprises Ltd 296,132 Lorenz A A Farm 688 UrenzN 2,727 UrenzDrPH 10.996 Urimer J G 3.770 Loring G 550 Loma May Bakery Ltd 504 Lorncx Mining Corp Ltd 14.980 Urraines Fabrics & Drapes Ltd .. 1,248 Lorway Logging Ltd 14,135 Us Angeles Bonaventure 1,210 Us Marine Electronics 609 Usch E 18,599 Lotting AH 518 Loth lorien Farm 576 UttC 691 UttDG 3,534 LottR 5,795 UttS 6.373 Lottery Fund 4,886.765 Lotties Udies Wear 1.299 Utus Hotel 10.741 Utus Inn Restaurant 1,040 UtzerPJ 1,246 Uu'Ag Building Design Services Ltd 686 Lou-Dan Day Care Centre 2,948 UudenR 1,918 Uugheed Collision Ltd 3,361 Uugheed Farm 524 Uugheed Optical 6,163 Uugheed Properties 1.544 Uugheed Texaco 6,356 Lougheed Tire Sales & Service Ltd 9,398 Uugheed Travel Service Ltd 1,575 Uugheed D Trucking Ltd 7.536 Uuie C & Associates 1,588 UuieH Y Co Ltd 128,971 UuieprDF 50,314 UuieDrLS 2,985 Uuis Brier Hospital 1,472,666 Uuis Creek Contracting Ltd 64,192 UuisR 950 UuisR 700 Louisiana-Pacific Canada Ltd 3,504 Uunge Fashion Clothes Ltd 2,428 Uura AB 2,702 Uus Rent-All Service Ltd 53,180 UusenbergH 7,900 Uusenberg R Louwersheimer H J| Uve Bros & Ue Ltd.. -\\%\\\\ UveJECo ..'.'.'.'.'.'.'.. Uve Electric Ltd .....,■ Uves Skillet Cafe ..'.']. Uveseth Ltd ,......... Uvin Oven Pizza Uw B Chevrolet Oldsmobile Ltd Uw Cost Gear & Sprockei Ltd,.. Uw Cost Optical ^^H LowDrCD "'"" UwCJ £■ UwR R 1 LowDrVA ^1 Uwe Excavating S Uwe-Martta Co Inc Uwe A M Uwe Dr A A .mm Uwe J M m\% Uwe N M Lowells Trucking Ltd j|H Lower Fraser Valley Cerebral Ffclsy Assn Uwer Fraser Valley Exhibition Assn Lower Fraser Valley Habitation & Vocational Society for Retarded Persons £M Lower Island Division 3 Seasprays Uwer Kootenay Indian Band Lower Liard River Lodge Ltd..... Uwer Lonsdale Preschool Uwer Mainland Adult Day Care Assn .*jfl Lower Mainland Community Housing Registry Society....... Uwer Mainland District Hockey Club ,mM Uwer Mainland Mini-Storeroom Corp Uwer Mainland Parent & Child Therapy Society...-?: Uwer Mainland Parents in Crisis Uwer Mainland Sensory Motor Development Assn ."..^. Uwer Mainland Society for Rehabilitation Residences Uwer Mainland St Leonards Society Uwer Mainland Wildlife Assn... Uwer Mainland Wildlife Rescue Assn Uwer Nicola Recreation Commission Lower Nicola Waterworks Improvement District Lower Similkameen Indian Band. UweryDH 33|!: ■ — ■ Uwes Agencies Ltd ..-■■ Uwes Industrial Fiberglass Ltd .. Uwes Interiors Inc »••■ Uwnds Janitor Service Ltd ....... Lowric J T^^B Uws Repair Ltd •■-■■■ UwtherC Uwther K Uxton Treeplanting Co Ltd Loyal Rimiture ***£? Uyal Protestant Assn Uydes Insulation & Repairs Ltd . LoystCC ■■■■■■ Lubick E - .«9f Lubiks Restaurant t&tW Lucas Industries Canada Ltd Lucas C W Ltd ■-■■■■ Lucas G ■■■••■ Lucas M ■■■•- Lucas R F.. "jM Luceme Motel (1975) Ltd ......... Luciano Fabiano Daycare ■ •■- Luckey Uboratories Inc ..-•-■ Luckey P |ffl; Luckhurst Dr A C •■•■•■ Lucky Dollar Food Stores 1 Hdrfte Ranch LaeTOistruction Ltd.... I otriej at Rentals Ltd... pFjriie| i. Stationers Ltd. StnM >tor Inn Valurl . itractine as Ltd 1 & Royal Bank t Sires* lings Ltd Stefcl Sedgwick Forbe: I uses Ltd. lies Ltd... Mill omnussion I of Commerce. IxlieisesLtd.. The quipment ^Livestock Assn. laud.i . lekSLtd.. aeniR- nicking Maria! d. CiftutsLtd Water.'i Ltd Waiefvss District . H. R...E '"gK xiist L.;ing Anco'wrs & Appraist Phoaiphy .trom.F l-lnexlaurant Ltd K Metrical Ltd DrJG?v nanai &W JD.A ..ill iDrF. b-T.!.-.... ni&S-. Disposal Service I.J rxGouraciety -iionir Youth iBHiSe r Citizens Housing riety. kK&iuld K1 „... k£_ ihats £..:.... akM* |K3C prl S.. .re* Dr.E.. . ilio licking Ltd.. DrP Maniment.. BOTci ervice GinlringCoLtd.. Buck ...,. irCoruction Ltd . JM m\ at tlications Ltd ■vA native Secondary pivfr C nmction Ltd. kftPa; are Centre.... $ 1.740 1,332 720 1,497 807 728 1,300 556 723 25,000 110.753 2.129 22.537 4,280 1,659 1,143 4,401 5,320 687 12,809 954 660 29,075 6,710 602 1,073 1,256 1,490 938 1,305 1,053 1.148 3,484 1.926 2,154 761 550 8,894 527 12,258 27,215 4,892 1,062 1,140 1,049 7.151 5.936 1.155 688 3,201 1,777 5,166 671,509 1,743 42.000 6,839 12.618 815 600 1,038 686 1,680 526 10.000 35,360 660 7,163 860 1,081 585 4,765 24,337 37.760 5,653 22,577 1,131 45,851 1.610 21,354 SCHEDULE OF PAYMENTS s Lynn G Day Care Society 2,490 Lynn S Farms 8,910 Lynn Valley After School Day Care 2,342 Lynn Valley Cycles Ltd 1,184 Lynn Valley Lodge 362,832 Lynn Valley Summer Day Care... 1,265 LynnGW 4,442 Lynndale Lodge 54,785 Lynnhaven Society The 107.647 Lynx Brand Fence Products Ltd.. 83,564 LyonM 3,007 LyonRG 877 Lyons L & Carter V 702,050 Lyons J A K 975 LysterW L 767 Lysyk K M 12.191 Lytton Forge Ltd 560 Lytton Hotel 5,119 Lytton Junction Gas Service 2,171 Lytton D Ranch 1.328 Lytton Supplies Ltd 904 M & A Machine Ltd 5,377 M& A Pop Corp 2.134 M & B Insurance Agencies Ltd .. 855 M & B Ltd Freight Terminal 844 M&DCafeteria 1,218 M & G Bros Farms Ltd 840 M & H Feeds Inc 2,640 M & H Machinery & Iron Works Ltd 566 M & K Post Pounding 2,944 M & L Excavating i.Lis '■ 760 M & L Painting 2,388 M & L Testing Equipment Co Ltd 53.193 M & M Construction 10,036 M & M Esso Service 21,129 M & M Falling 3.:i. 8,621 M & M Glass Ltd 7.725 M&M Services 1,114 M&MSports ,^u ii . 920 M & N Excavating 9.781 M & O Trucking Ltd 17,613 M & P Mercury Sales Ltd 24.337 M & P Trucking Co 13.341 M & R Auto Body M & S Contracting 2.784 M &S Trucking 1,610 M & T Equipment Rentals Ltd ... 504 M & T Fabricators Ltd 6.097 M & V Income Tax & Bookkeeping 1.453 M & V Logging Co Ltd 4,044 M&VV Trucking 5,683 M A P Construction Ltd 33.550 M B Construction..-^ 5,800 M B Excavating & Demolition Ltd 7.983 M C I Industries Ltd 1.086 M C L Refrigeration & Air Conditioning Co Ltd .—-—.... 1,047 M C Services Ltd 2,030 M G G Enterprises Ltd.., 1.013 M G Salvage & Sales Ltd 1.380 M G Vision Care Inc -.. 549 M H F Enterprises Ltd 3.396 M ICCo ...;...'..*..i.i 1.797 M I C R Systems Ltd 1,577 M J Projects Ltd 1.520 M J Services 1.157 M J Systems 4,054 M J T Holdings Ltd ..1 2,321 M K Services L.ji..-...« 3.359 M L & B Logging Ltd 24.201 M L A Superannuation Fund 271.549 M M Falling Contracting Ltd 75.959 M O S A I C vw. 186.987 M POne Beauty Salon 1.232 M R O RV Services 70.522 MSA Association for the Retarded 80.760 MSA Canada 40,537 MSAManorHome 179,368 MSA Motors Ltd -..■--.;: 10,757 MS A Moving & Storage Ltd.... 18,943 M S E Engineering Systems Ltd . 724 $ M S S Contracting 5,280 M T C College Vancouver Ltd.... 531 M V Ranch 840 M W Fabricators Ltd 10,369 M W Office Copy Products Ltd .. 632 M W Transport & Bulldozing Services 2,851 M/V High Sea Cowboy 680 Ma Ritual Danse Theatre 1,500 MaDrDKW 6,916 Maarhuis A 800 Maartman B S 2,930 Maartman L 760 Mabel Lake Holiday Centre Ltd .. 784 Mac Signs Ltd 1,842 MacAdam Dr D M 3,912 MacAndale Rentals Ltd 1,704 MacAndrew Lodge 303.191 MacArthur&Co 1.564 MacArthurDW 1,256 MacAulay McColl MacKenzie.... 27,855 MacAulay Nicolls Maitland & Co Ltd 6.688 MacAulay E ... 8,118 MacAulay L Vi.YS 1,373 MacAulay LA 5,358 MacBeth 829 MacCafferi Gabions of Canada Ltd 37.110 MacCallumE 8,716 MacCleave Day Care Centre Elsie 26,084 MacCloud Auto Body 2.302 MacCosham Van Lines Ltd 28,623 MacCoy & Associates Ltd David I 1,689 MacCullochMJ 1.145 MacDonald H & Feddersons A Estate 3,254 MacDonald & Associates Ltd P B 1,313 MacDonald & Boyle 1.520 MacDonald & Co 2.142 MacDonald & Co W E 15.737 MacDonald H & L 6.595 MacDonald & Lumsden Ltd 37,176 MacDonald Cieek Logging 535 MacDonald Dettwiler & Associates Ltd 9,216 MacDonald Drugs 54,561 MacDonald Kwan & Lewis 10,342 MacDonald Library Services Ltd I 32,578 MacDonald Ltd R C -X, 6.185 MacDonaldPrintingCoLtdH.... 1,060 MacDonald Sales Agent A 507 Macdonald Signs 35,409 MacDonald Travel 4.202 MacDonald Trucking Graham 7,206 MacDonald A 1 15,677 MacDonald B 14,468 MacDonald D ::%■ • 574 MacDonald DP 8,388 MacDonald E 2.100 MacDonald F 1,083 MacDonald Dr G G 1.301 MacDonald IP .vsiW ■■■ 700 MacDonald J... 34,051 MacDonald 1 9,207 MacDonald J A 9.601 MacDonald Dr 1 625 MacDonald K B 1,270 MacDonald L 2,697 MacDonald L 5,657 MacDonald LI 1,800 MacDonald R 10,886 MacDonald R 750 MacDonald Dr R A 6.170 MacDonald R J 842 MacDonald Dr R L 552 MacDonald S '80 MacDonald T A .-.;.-.- 3,406 MacDonald WG 1,609 MacDonald W J..:.... MacDonaldS Consolidated Ltd.... 77,428 MacDonaldS Custom Grading 28,129 MacDonaldS Prescription Ltd 580,203 MacDonaldS Welding 4,800 MacElheren Bros Enterprises Ltd 87,467 W^\ E 336 PUBLIC ACCOUNTS 1980/81 s MacElheren Industries Ltd 260,887 MacEwanDrEB 1.526 MacEwenL 19,110 Macey Sound Co Ltd Alan 9,010 MaceyJK 972 MacFarlane & Co 584 MacFarlane Morris Ltd 29,238 MacFarlane Dr D G 4,075 MacFarlane H 10,274 MacGill Industries Co Ltd 8,280 MacGillis & Gibbs Co BC Ltd ... 7.572 MacGillivray &Co 47,555 MacGillivray Johnson Rickard & Co 944 MacGregorM 7,565 MachanDrGW 6,058 MachellDiL 714 Machin A W 11,936 MachinDrRH 4,017 Machrina Farms 800 Machines Farms 2,540 MaclnnesH 1,700 Maclnnis Western Drug Mart 132,719 MacInnisH 11,250 Macintosh Logging W N 2,983 Macintosh DrJ 4,383 MacIntyreDrJ 21,703 Maclsaac Clark & Co 22,789 MacIsaacK 7,300 MacIvorM 5.521 Mack & Co Ltd R 549 MackC '..... 900 Mack E L 700 MacKay & Rafael 2,727 MacKay & Son Ltd T W 804 MacKay Morin Maynard Factum Inc 579 MacKay River Contracting 534 MacKay E 2,641 MacKay L 9,362 MacKay Dr P A 782 MacKay DrR A 6.988 MacKays Funeral Services Ltd ... 19,182 Mac Kays Prescriptions Ltd 97,255 MacKean G L 735 MacKeigan Enterprises Ltd 1,599 MacKenzie D W & Cain B A 4,523' MacKenzie G & Boudreau D 16,285 MacKenzie & District Hospital... 702.646 MacKenzie & Fiemann Ltd 582,143 MacKenzie Ambulance Service .. 1,274 MacKenzie Arena 1,280 MacKenzie Beach Resort 915 MacKenzie Building Materials Sales & Rentals 1,131 MacKenzie Community Rehabilitation Society 60.839 MacKenzie Consumers Co-operative Assn 1,875 MacKenzie Contracting Ltd D 5,337 McKenzie Contracting W 4,868 MacKenzie Day Care Society 1,773 MacKenzie Drugs 61,134 MacKenzie Esso Service 747 MacKenzie Golf & Country Club 1,245 MacKenzie Heights Esso Service 1,049 MacKenzie Hotel A 2,400 MacKenzie Inn Alexander The ... 3,444 MacKenzie Minor Hockey 2,100 MacKenzie Overture Concerts Assn 1.125 MacKenzie Propane Ltd 4,439 MacKenzie Public Library Assn.. 7,432 MacKenzie Redi-Mix Co Ltd 154,544 MacKenzie Secondary Athletic Rind 600 MacKenzie Secondary School 525 MacKenzie Times 800 MacKenzie Tire Ltd 2,331 MacKenzie Travel Service 13,334 MacKenzie Dr B M 18,929 MacKenzie Dr C J G 2,648 MacKenzie Dr K D 4,641 MacKenzie Dr F D 8,262 MacKenzie J 33,735 $ MacKenzies Clothing Ltd 1.533 2,001 4,081 1,730 16,794 1,000 8.960 3,923 3,961 11,247 MacKinnon Office Furniture Re- MacKinnon Trucking D 65,293 4,923 28,806 21,590 600 2,453 1,220 13,271 2,547 MacLean Park Homemaker Serv- 3,156 970 63,578 MacLean Park Nursery School.... 2,015 15.381 8,600 1,942 2,179 633 16,991 2,200 560 1,831 27,680 4,037 603 11.972 1,814 989 MacUods Funeral Chapel Ltd — 38,873 13,247 695 1,500 7,704 858 1.463 MacMillan Bloedel Building Ma- 77,213 MacMillan Bloedel Industries Ltd 3,981 372,162 MacMillan Bloedel Packaging Ltd MacMillan Co of Canada Ltd MacMillanM 202,631 133,155 1,020 1,209 5,361 789 25,541 14,704 8,342 6,193 1,713 2,601 4,162 9,090 1,440 MacPherson Brown Ltd 40,867 1,360 MacPherson J 660 MacPherson J C Mac-Queen Sewer Ltd ... MacQueen A R ■■■'■.WL MacQueens Service Ltd.........," MacRae Montgomery & CJjjW ningham Macro-Agg Sales Ltd Macs Auto Parts Ltd............... Macs Heating Ltd jM Macs Milk Macs Originals Inc MM MacTavish Trucking B MacTavish Welding Ltd & Cangfe dian Imperial Bank of Comgt* merce , MacTavish A 1 MacTavish C L MacTavish DrJ N MacTavish M J Maczko F .,......, Madani F 1mM\ Maddess M Maddock Developments Ltd .,!SH Maddox W E .." Madeira Holdings Ltd |H Madeira Marina Ltd Madeira Park Ambulance Service Madeira Park Pharmacy Madeira Park Take Out Foods..... MaderO Madigan Equipment Ltd '3m\ Madigan Excavating Ltd Madill Dr D W & Faulkner Dr C B Madison Films Inc *9M Madison Sales Ltd Madore Enterprises Ltd Ted....... Madrona Exposition Centre Society uw Madsen Construction Co Ltd Madsen Electronics Canada Ltd.. Madsen Sveta Ltd Mae Mae Restaurant Ltd ?&mt Magaldi Orchard Magaw House Mageau K Magee Grocery Ltd Magee Secondary School Magee United Pharmacy Magee G E Magenta Courier Services Maggs K J Mm Magic Chef Restaurants Ltd....... Magic Lantern Ltd ..JW Magic Photo Finishing Ltd Magillas ..-■■ Magna Bay Sand & Gravel Magna Digitronics Inc Magna Drilling Ltd ----- Magnall DrIIR *H Magneto Hydraulics Inc Magneto Sales & Services Ltd.... Magnolos Carburetor Exchange Ltd . Magnum Explosives Ltd .......... Magnum Products Ltd Maguire Farm — Magwood D & Laurie P .... Mah & Sons Farms Ltd H ..fl Mah Ming Chaperon & Hall ..... MahW MahabirDrWJ Mahara Electric Ltd — Maher Inc Mahon Park Private Hospita^fl Mahovlich M G — Mai Canada Mai Menu S Maiger DrR MaillardF Maillardville United Pharmacy Maillot Trucking R Mailloux Logging Ltd Main Drug Main Hotel Main Nurseries L-rvftB itomotive Center SMsKH ndCtStServices Ltd nd« I Glass Ltd TKllWi Equipment Sales nd3Wi:upplyLtd C Handicapped miUOil d Supply HfdtSia. vest Tourist Assn int?i31aivision of Kam- .sLtdl r,e@ot*tive rte^eo?. Tative Phatmacy. indSi. ShopLHie ir-ai-5j3 eyard-Orchard H . tidlleivirs Ltd ticnWilContractors Ltd... PatcUeeffler ..Ntciald TaoG-metLtd •sfittierc Books Inc 3>r.CK ra-Fam.td ri Bob! ing & Design iej__ kid.] s brtat Design Ltd -... iat.Age.es. laLReY' The -.,ich J.C ild Development nlie.. snina.C=ge... jtnnaiCimunity Preschool TnaEa... ktL>e... Briery School bra'Ptmakers Society... fcnprises aJl fotuDiC ImuMir;; Equipment Ltd... Mpcl.L kky-Ms liaBB Ion Industrial Sup- [x. Ltd mZZZZZZZ.Z. bnv...... linXtr' tinstm'l iBookiiaar liavennel -Medic331inic „. bboaP JDrl. BfcoiAnada Ltd $(& aseley Logging Co *PS y Co of Canada Ltd *k!AJ. flfcPrvI... 6.045 3,425 5,545 4,113 10,777 20,918 27,694 840 4,031 2,474 898 134,122 1,215 31,168 22,894 2,384 837 977 6,948 146,176 8,368 8.550 138,635 1,372 802 1,007 3.817 5.400 12,606 5,237 1,620 788 2.912 908 6,961 1,052 1.815 1,210 7,289 640 1,143 525 3.100 5,664 2,943 3,000 877 38,223 14,059,159 1,332 1,147 978,117 3.005 21,936 1,414 3,912 2,067 8,296 12,284 10.464 359.765 301.364 4,976 6,536 24,161 1.347 7,895 2,576 4,128 521 517 7,313 1.565 18.437 6,460 700 921 1,459 SCHEDULE OF PAYMENTS s Malone W 950 MalpassDrRT 10,906 Malshan Holdings Ltd 960 Maltby D H J 17,679 Maltwood Art Museum & Gallery 3,000 Man Lee Farm 2,900 Man-Mac Automotive Ltd 1,214 Management Advisory Council... 478.860 Management Research Consulting Ltd 42,064 Management Resources At Work Ltd 2.475 Manahan Enterprises Ltd 2,943 Manana Developments Ltd 1,491 Manark Industrial Sales Ltd 33,197 Manco Concrete Ltd 7,280 Mandarin Day Care Centre 40,892 Mandarin Drugs 112,002 Mandel Scientific Co Ltd 599 Mandem 2,049 MandersDrPA 851 Mandeville Dr N 10,277 ManeringCL 1,258 Manery P 103,442 Manes Dr AS 9,301 Mangold Radiator Service 704 Manhatten School of Music The.. 1,500 Manhein J& J 871 Maniago Sports Ltd 683 Manitoba Home Furnishings Ltd . 800 Manitoba Trading Corp 5,700 MankyEE 871 Mann Excavating Ltd B 6.461 Mann Excavating Ltd Don 728 Mann Pharmacy Ltd A R 140,427 MannM 595 Mann M S 3,550 Mann Dr R M 9.054 MannSE 1,335 Mannesmann Demag Ltd 11.748 Manning & Ebbels 29,361 Manning Construction Ltd 468,622 Manning Park Lodge 12.382 Manning Press Ltd 182,364 Manning G E 504 Mannoly M&B 1.761 Manns Clinic Pharmacy 82,590 Manns Prescription Pharmacy— 100,488 Manns United Pharmacy 24,152 Mannville Drilling Co Ltd 1,033 Manor Press (1978) Ltd 570 Manpower Temporary Services,,. 1,391 Mansini Steel Mfg Ltd 3.190 Mansion The 1,815 Manson Contracting J F 1,453 Manson V 2,248 Mansonville Plastics Ltd 1,039 Mantle Industries Ltd 22,340 Manuel R 2,483 Manville Drilling Co Ltd 8,092 ManzerB 1.800 Maple Bay Trading Post 558 Maple Corner Daycare Centre — 2,995 Maple Crescent Lodge 51,273 Maple Holdings Ltd 588 Maple Leaf Drugs 31.238 Maple Leaf Guest Home 27,789 Maple Leaf Helicopters Ltd 598,762 Maple Leaf Mills Ltd 41,389 Maple Leaf Refrigeration Ltd 2,537 Maple Leaf Tree Movers Ltd 4,625 Maple Meadow Farms Inc 1,740 Maple Pharmacy 51,185 Maple Ridge Agricultural Assn... 5,366 Maple Ridge Amateur Athletic Assn 29,545 Maple Ridge Association for the Mentally Handicapped 595 Maple Ridge Association for the Mentally Retarded 115,646 Maple Ridge Chamber of Commerce 8,359 Maple Ridge Chrysler Ltd 18,827 Maple Ridge Cycle Ltd 944 Maple Ridge Day Care 26,797 E 337 S Maple Ridge Figure Skating Club 600 Maple Ridge Funeral Chapel 1,58! Maple Ridge Gazette The 794 Maple Ridge Golf Course 5,896 Maple Ridge Greenhouses 7,314 Maple Ridge Halfway House Society 166,492 Maple Ridge Historical Society .. 3.000 Maple Ridge Hospital 7,607,234 Maple Ridge Hospital Assn 685 Maple Ridge Intermediate Care Centre 196,787 Maple Ridge Legal Information Service 6.285 Maple Ridge Pharmacy Ltd 19,800 Maple Ridge Rentals Ltd 6,375 Maple Ridge School District 42 .. 10,833,355 Maple Ridge Society for Child Development 2,467 Maple Ridge Solar Ltd 6,820 Maple Ridge Tank Cleaning Service 1,965 Maple Ridge Tiretown Sales Ltd . 842 Maple Ridge Treatment Centre for Alcoholism 43,803 Maple Ridge Veterinary Hospital (1972) Ltd 2,960 Maple Ridge-Pitt Meadows Community Services Council 423,107 Maple Ridge-Pitt Meadows Homemaker Service 662,389 Maple Springs Farm Ltd .- 1,254 Maplewood Child Care Society... 24,072 Maplewood Day Care Centre 1,340 Maplewood Landscaping Ltd 3.613 Maplewood Lodge Ltd 77,851 Maplewood Manor 198,897 Maplewood Out-of-School Care.. 2,966 Maplewood Poultry Processors Ltd 52,623 Mar Hereford Ranch Don 860 Mar-J Management Ltd 2,440 Mar-Pac Industries Ltd 4,320 Mara Lakeview Store 670 Mara Lumber Ltd 6,513 Mara Sand & Gravel Ltd 20,091 Mara Sands Resort 736 Marab Trucking Ltd 1,490 Marabell Charters 1,740 MaracleL 950 Marathon Developments Ltd 650 Marathon Equipment Ltd 6,631 Marathon Motors Ltd 1,211 Marathon Realty Co Ltd 148,397 Marble Arch Coffee Shop 4,533 Marble Arch Hotel 34,173 Marc Applied Research Co 737 Maraccini B D 2.196 MarcelM&M 600 Marcel Didier (Canada) Ltee 4.587 Marcels Esso Service 535 Marcer Ranching Ltd 1.000 Marchand Y 2.651 Marchesi Marblecraft Ltd 7,876 MarchettiP 630 Marchmont Place 6.911 MarcoeDrKD 844 Marcolli Septic Service 1.844 Marcom Agency Ltd 36,726 MarconatoN 1.270 Marcus DrG A 4,879 Marcus Dr H 821 MarcuseG 1.917 Maiden Charlias Ranch 7,861 Mardis Logging Co Ltd 3,435 Mardon Developments Ltd 2,019 Mardor Rest Home 48,342 Marenure Liquid Fertilizer Ltd ... 3,671 MaresGL 2,403 Margetis Fish Inc J ,..i 1,157 Margetson-Lee Ltd 4,398 Margetis DrFR 1,045 Marginal Market Food Co-operative 1.871 Margolese B 617- $ MargoleseDrS 4.276 Mariaholme Farms Ltd 688 MaricanD 5,604 MarienS 2,021 Maries Rest Home 67,608 Marigold Day Care Centre 88,437 Marigold Fishing Resort 960 Marigold Nurseries Ltd 671 Marina Grocery 4,601 MarinavCorp 91,639 Marine Concrete Products Ltd .... 23,672 Marine Construction 814 Marine Design Associates Ltd .... 109,833 Marine Drive Golf Club 2,293 Marine Drive Veterinary Hospital Ltd 1.220 Marine Garage Ltd 673 Marine Garden Child Care 14,703 Marine Imports 9,131 Marine Mail Order Supply Inc.... 696 Marine Plastics Ltd 649 Marineland Electronics Ltd 995 Mariner Homes Ltd 85,404 Mariner Inn 1,427 Mariner Piledriving Ltd 2,540 Marinetech Laboratories Ltd 2,600 Marineview Home 24,252 Marine view Personal Care Homes Society 19.668 Marion Contracting Co Ltd 1,610 Mariposa Greenhouses 4,029 Mariposa Stores Ltd 621 Marisol Marine Services Ltd 6,277 Maritime Industries Ltd 746,431 Maritime Law Book Ltd 2,780 Maritime Museum of BC 65,939 Maritime Services Ltd 8,746 Mark IV T-Shirts 503 Mark Memorial Services 508 Mark of Clover Farm , 1,760 Mark Products Ltd 2,790 Mark-itFbods 1,518 Mark-Wagner & Associates Communications Ltd i... 2,500 Mark DrR 1,287 Marker Stationery Ltd 650 Markesteyn Dr P 745 MarkeyDrR J 1,565 Markin Equipment Ltd 13,129 Markles Welding & Repair 40,477 Marklinger Contracting 612 Marks Grocery Ltd 1,453 Marks Plaza Pharmacy 155,293 Marks Trucking F 4,060 Marks Trucking R 8,822 Marks DrE 5,584 MarksDrJT 530 MarkusA 5,250 Marl Cafe 2,428 Marlam Logging Supplies Ltd.... 6,438 Maria nd Towing Ltd 917 Marlane Hotel 799 MarlattS 1,600 Marlin Motion Pictures Ltd 50.999 Martin Travel Service Ltd 20,407 Marlon Holdings Ltd 2,080 Marmalade Animation Ltd 1,210 Marmol Trucking T 30,431 Marmot Enterprises Ltd 3,135 Marnate Holdings Ltd 2,793 Marnell Dr V V 1.184 MamuikM 1,600 Marpep Publishing Ltd 867 Marpole Blueprinters Ltd 12.782 Marfwle Crane Service Ltd 53,257 Marpole Equipment & Rentals Ltd 1,536 Marpole Oakridge Area Council Society 36,143 Marpole Outboard Marine Ltd.... 2,009 Marpole Radiators Ltd 4,026 Marpole Womens Auxiliary Calender Committee 555 Marpole-Oakridge Day Care Centre 10,521 Marpole-Oakridge Senior Service 7,491 PUBLIC ACCOUNTS 1980/81 Marpole-Oakridge Seniors Program 714,608 Marquardt M 960 Marquee Publishing Ltd 1.018 Marques J 1,200 Marquis of London Mfg Ltd 2,047 Marquis Whos Who Inc 658 Marr&Hyde 49,034 MarrelloM 1,680 Marrion T J 564 Marriott E 1.560 Mars Car Clinic Ltd 4,841 MarsFarm 2,584 Mars Wire Rope & Supply Ltd ... 668 MarsdenDrJ 10,753 Marsel J 888 Marsh & McLennan Ltd 3,964 Marsh Services (1977) Ltd Ken .. 775 Marsh Trucking Co L 28,456 Marsh Trucking T 3.738 Marsh K 796 Marshal] & Swift Publication Co. 882 Marshal] Contracting W A 2,938 Marshall Hotel 2,942 Marshal] Macklin Monaghan Ltd. 301,110 Marshall Motors Ltd S 15,993 Marshall Wells Store 3,399 Marshall A 6,394 Marshall D 540 Marshal! Dr D G 1,082 MarshallG W 1,401 Marshall MA 2,433 Marshall N A 618 Marshall S 4,885 Marshall SC 1,960 Marshall WF 519 Marshellon Commercial Fishing . 800 Marspan Enterprises Ltd 880 MartelJ&M 10,812 MartelG 3,503 MartellLtdT 5,099 Martell Refrigeration & Aircondi- tioning Ltd 759 Martell Trucking L 9,810 Martell L 24,827 Martens Lumber Ltd 1,214 Martens Road Grading D 97,886 Martens T 24,412 Martin & Associates Dr G M 42,436 Martin D & B 46,009 Martin & Leahy 4,067 Martin Chev-OIds Ltd M 38,227 Martin Construction Ltd LB 9,673 Martin Contracting Bill 7,725 Martin Electronic Marketing Corp 12,664 Martin McAfee & Co 3.742 Martin Moyer Productions 542 Martin Valley Fire Protection District 6,354 Martin-Black Inc 11,124 Martin B 3,276 Martin B 18,208 Martin C A 3,672 Martin CC 1,627 Martin D 26,313 Martin Dr D A , 3,498 Martin Dr D R 2,549 Martin E 2,319 Martin Dr C G 2,277 Martin Dr G M 1,275 Martin H 1,020 Martin J ....itr. 1,466 Martin J 11,634 Martin Dr J C 4,987 Martin J T....-..*. *..*. 10,802 Martin KR 6,411 Martin L !..*- 931 Martin P a 792 Martin Dr P J 4.189 Martin R 3,151 Martin R G .-U 700 Martin RM 1.344 Martin SC -..: * 641 Martin SE 1,000 Martin WF 1,774 Martin DrWRJ Martine Trucking Ltd Martiniuk L Martins Construction Martins Machinery Ltd "M Martins Photo Studio ,..'"" Martys Swap & Shop ............. Marubeni Canada Ltd Maruk M Marvel Travel Service Marvin Trucking Marvins Trucking .......... Marwyn Truck Sales Ltd........... Mary Hill Junior Secondary School .4111 Mary Hill Private Hospital......,'. Mary Poppins Daycare Centre.... Mary Street Medical Associates.. Marys Guest Home Marys Smoke Shop Ltd............ Marzo House .,,.„ Mashiter Holdings Ltd MaslinR ....".[[[ Mason Contracting Mason Dr B L ......." Mason Dr C M Mason C R ..." Masons Mens Wear Ltd............ Masset Indian Band Masset Motors Ltd Masset Public Library Assn Masset Rod & Gun Club........... Massey S Massey T Massier J & Lovejoy M ............ Massier J A Massot Nurseries Ltd Massy D H Mastalyr R Mastectomy Shop The Master Brew Services Ltd Master Chart Canada r. Master Contract Services Ltd ..... Master Craft Cabinets Ltd......... Master Engineering (1979) Ltd... Master Lab Master Moving & Storage Ltd.... Master Wash Products Ltd......... Mastercraft Auto-Body Repair Shop Mastercraft Publications Lid...... Masters & Dollis ...... Masters Dr D A ......... Masterservice of Kelowna......... Masuch E ....... Matatall & Sons Contracting Ltd. Mateo Transportation Systems.... Matec Consultants Ltd............. Mater Misericordiae Hospital..... Materi & S Materi D ......... Mateus Enterprises Ltd Matheson Canada Ltd Matheson DrK M Matheson R K ......... Mathew & Co Ltd ..... Mathews DrN ?m Mathewson Dr R N ...... Mathias Dr H D ...... MatilipiS ■■■■■■•■ Matkin J G .......... Matlin I ■•■■■• Matovich R M Matson Lodge .......... Matson Peck & Topliss........... Matson J ■■■■•• Matsons ........... Matsqui Abbotsford Community Services ■--■•■ Matsqui Abbotsford Transportation Services ....-■■ Matsqui Sumas Abbotsford Halfway House Society ......-■ Matsqui-Abbotsford Minor La- 11 SCHEDULE OF PAYMENTS E 339 lard Parks & Rec- ilion Society I ford Recreation Ittbotsford Gen- ■ Abbotsford Mu- xsAn; Materials Ltd. llsPhiacy icdifjoruction Ltd Bal.cr.td nxcn rms Ltd .-.liul.ts Ltd .Opt] I Backh Service Ltd.. Centring Co Ltd.... llIGircting Ltd Ranch I Tiiick Equipment... lei es Ltd on Programme So la! ippe. Idle....... BlyvdSales Ltd . far Ltd i Sere Ltd IM.... Httijng i.-iancjricultural Society iWanttricultural Society ill Fail ii-'.-n mpiovement Dis- lilfilat Recreation Com- 3-Maci ski Phann ■ Ltd.. Clinic 1,951 34.M3 7.267 838 3.589 26,550 3,672 39,697 3,116 13,240 1,380 505 6,612 5.022 1,000 19,799 800 1,099 29,059 675 729 8,790 3,197 1,251 1,618 1,234 569 540 5,367 2,668 5.713 2.065 775 21,840 761 2,450 610 1,293 52,352 27,415 704 986 1,008 938 20,626 1,600 61.573 536 13.333 3.819 17,723 8,733 1,629 34,520 4,804 6,396 1,660 13,619 585 1.158 937 1,289 2,686 1.354 4,502 1,420 727 5,400 1.049 1,170 22,789 1,550 2,288 673 1,019 41,367 $ MayrDrBl A 33,120 Maysmith DrJC 8,229 Maywest Mfg Ltd 811 MazanekHF 118,859 McAdam V ,.. 1,270 McAfee Harder & Co 11,510 McAfee Lilly & Co 27,000 McAinsh & Co Ltd 35,015 McAIeney P 773 McAllister Agencies Ltd 1,349 McAllister Spring Ltd 7,146 McAlpine Roberts & Hordo 15,742 McAndrew AL 957 McArlhurG 573 McArthurP 522 McArthur Dr W 3 59,250 McAuleyT 9,290 McAuIiffe Motors Ltd B 60,157 McAvany C 4,385 McAvoy Creek Ranchers Ltd 25,700 McAvoyl 15.693 McBain Insurance Agency Ltd ... 7,533 McBeth Creek Holdings Ltd 14,550 McBreen Trucking Inc 933 McBride & District Chamber of Commerce 1.164 McBride & District Hospital 676,762 McBride Ambulance Service 4,814 McBride Industrial Sales Ltd 3,118 McBride Pharmacy (1970) Ltd ... 20,635 McBride Public Library Assn 1,350 McBride Ramsay Thompson Croll 59,742 McBride Dr L R 549 McCabe B 544 McCaffrey Dr R F 3,901 McCaigDrIB 4,072 McCaigK 5.365 McCain Mfg Corp 2,479 McCall Bros 6.726 McCall Davey Drug 185,474 McCall Pontiac Buick Ltd ...._. 6.409 McCallum G 4.252 McCammon MA 898 McCandless Palowski & Burns ... 1,460 McCandlessl ..,.., . 864 McCann-Erickson Advertising (Canada) 3.816 McCann D 597 McCannDrJ A 2.153 McCann Dr K W 5.038 McCarger & Ward Holdings Ltd . 3.454 McCarren Creek Ranch ..-.. 2,192 McCartenDrRl 6.522 McCarterW K , 1,000 McCarthy) F , 900 McCarthylM 1,600 McCartney E A _'.. 2,008 McCauley Cedar Industries Ltd... 1.189 McClarty Trucking B 30,847 McClary & Associates Ltd N E .. 2.054 McClary Swift & Co Inc 1.375 McCloy & MacKay 1,911 McCIoy P L 664 McClure House '. 88,499 McClureDrSCC 3,750 McColl B....^,, 1.343 McCombie Dr F 5.597 McConkey & Co Inc J M 5,059 McConnell A 5,266 McConnell G 5,249 McConnell MG 1.984 McConnell Dr R W 925 McCormick Trucking B 1,214 McCormick Dr J E 664 McCoubrey R W 806 McCoy Bros Group 24,001 McCoy Welding Supplies Ltd 836 McCoys Refrigeration (1980) Ltd 873 McCraeCG 9,250 McCreary Excavating 2,479 McCreaiy Holdings Inc R S McCreery Architects W 938 McCreery Bros Logging McCubbin B L 56,859 McCuddy Creek Ranch 1.780 S McCues Clinic Prescriptions 171,261 McCues United Pharmacy 192,317 McCulIochTAH 55,828 McCuIloch Cartage 1,018 McCulIoughSJ 825 McCully Aviation Ltd 8,533 McCurdy Radio Industries Ltd ... 18.234 McCurdy D B 2,246 McCurdy GF 663 McCurrie Construction Ltd 43,348 McCuskerDrT 1,825 McCutcheon & Arndt Design Consultants Ltd 1,613 McCutcheon Contracting Ltd L H 72,415 McDames A S 540 McDaniels Dr B M 2,129 McDaniels Research Ltd 8,863 McDermids & Lofting (1967) Ltd 10,531 McDermit R E 1,736 McDerrnots Food Systems Ltd.... 694 McDonaghDrG R 2,474 McDonald Cedar Products Ltd.... 2,250 McDonald Fabricating Ltd 10.40! McDonald Lodge 294,488 McDonald Plunz & Co 2,052 McDonald Ranch & Lumber Ltd. 13.148 McDonald Supply Ltd 2.096 McDonald Trucking J 12,173 McDonald Trucking w R 7,103 McDonald B 2,850 McDonald C 12,198 McDonald CM 538 McDonald D 1,270 McDonald Dr D B 2,295 McDonald H 1.202 McDonald Dr H W 17.420 McDonald J 3-. 902 McDonald L 1.039 McDonald M 1.270 McDonald R 609 McDonald DrW R 3,558 McDonalds Farm (1981) Ltd 24.537 McDonalds Restaurants of Western Canada 1,257 McDonalds Shell Service 1.697 McDonellRB 2.319 McDonnell) 10,548 McDonnell I 3,467 McDougall Auto Body Ltd 661 McDougall Construction Ltd 331,751 McDougall Ltd N E 8,395 McDougall Motors Ltd A 3,728 McDougall HM 1,295 McDougall Dr W D 1,887 McDowell & Associates M T 2,500 McEachern Ritchie Consulting Ltd 878 McEIhanney Associates 63,553 McElhanney Surveying & Engineering 65,288 McEwan Lanyon & Harrison 69.099 McEwan Motors (Terrace) Ltd J.. 35,546 McEwen & Campbell 2,698 McEwen Avis & Jones 10,472 McEwen Ltd B 1.063 McEwen B D 5,746 McEwen J M 2.535 McEwen R B 2,779 McEwens Auto Body Ltd 9,813 McFaddenSD 10,905 MeFarlane Excavating Ltd M 2,5 66 MeFarlane Stained Glass Works B 624 MeFarlane Travel Service 6,825 McFarlanes Campsite 686 McFeeDD 3,066 McFeeGE 1.920 McGarrigle M J 2,063 McGarryDrV 9,124 McGarvie Dr J P 809 McGauley Ready Mix Concrete Co.... 46,180 McGauley E M 6.627 McGavin Foods Ltd 240,719 McGavin Toastmaster Ltd 1.018 McGaw-Empress Agencies Ltd... 24,432 E 340 $ McGill & Orme Ltd 1.885.644 McGill University 1,419 McGill-Montreal Childrens Hospital Learning Centre 725 McGill B 600 McGill S 754 McGillivary Helicopters Ltd 4,241 McGillivary Dr M G 2.306 McGillivray D 28.305 McGillivray D 2,422 McGillivray G 673 McGilveryJ 5.295 McGimpsey Ltd D 550 McGinn Dr R F 11,867 McGinns G 13,511 McGivern J 1,295 McGrath Carpets Ltd 2,133 McGrathJ 2.500 McGraw-Edison Canada Ltd 252,404 McGraw-Empress Agencies Ltd.. 539 McGraw-Hill Conference & Exposition Centre 787 McGraw-Hill Inc USA 865 McGraw-Hill Publications Co 927 McGraw-Hill Ryerson Ltd 332,287 McGraw W J 17.987 McGregor N & J 5.044 McGregor & Thompson Hardware Ltd 3,934 McGregor Motor Inn (Revelstoke) Ltd 7,858 McGregor J 662 McGregor SG 2,447 McGuckinJ 6,728 McGuire Enterprises Ltd Bill 2,130 McGuire B 3,316 McHarg Drilling Ltd 49,418 MclnemeyJE 1.257 Mclnnis Building Supplies Ltd ... 6.581 Mclnnis Contractors Ltd J D 3,385 Mclnnis L 4,644 Mcintosh Construction Ltd G A.. 717 Mcintosh Greenhouses Ltd 1,836 Mcintosh Logging Ltd W 4,364 Mcintosh Properties Ltd 600 Mcintosh Supply Ltd 33,250 Mcintosh Dr A D 5.107 Mcintosh Dr J K 632 Mcintosh L 662 Mcintosh T 1,335 Mcintosh Dr W C 1,769 Mcintosh W D 2.987 Mcintosh WF 12,083 Mcintosh WS 850 Mclntyre Educational Media Ltd. 971 Mclntyre Farm 736 Mclntyre IF 3,375 Mclntyre J 1,125 Mclntyre T 1.994 Mclntyres Automotive & Industrial Wholesale Ltd 7.116 Mclsaac J 25,800 MclverDrGR 510 Mclvers Appliance Centre Ltd 1,562 MclvorDrJC 3,999 MclvorR J 4,679 McKagueCH 3,300 McKagueD A 1.535 McKane Family Day Care 2,833 McKay Auto Body P J 1,404 McKay Cine Photo Graphics II ,653 McKay Motors Ltd P J 2,216 McKay A P 1,085 McKay B 12,405 McKay DC 1,553 McKay GL 4,494 McKay J :;*.. 4,239 McKechnie N D 2,600 McKecnie Dr P 840 McKee Ltd C 69.587 McKeeG H 4,982 McKee J 699 McKeeM 4,325 McKeenK J 592 McKendrick D 545 PUBLIC ACCOUNTS 1 $ McKenzie & Co 2,466 McKenzie & Fraser Ltd 2,063 McKenzie Barge & Marine Ways Ltd 5,165 McKenzie Contracting Ltd S 157,217 McKenzie Esso Servicentre 737 McKenzie Heights Holdings Ltd . 1,776 McKenzie Pottery 1,698 McKenzie Snowball Skalbania & Assn 4,425 McKenzie CS 1,429 McKenzie D L 698 McKenzie E 11,062 McKenzieHDJ 4,785 McKenzie J A 798 McKenzie M 1,746 McKeown J 2,092 McKillopDrJD 2,762 McKillops Candy Co Ltd 1,166 McKim Advertising Ltd 2,813.593 McKimC 688 McKimm Lott & De Rosenroll ... 12,468 McKinley Driving Schools Ltd ... 2,282 McKinley Holdings Ltd J 812 McKinley B 600 McKinney Enterprises Ltd 4,181 McKinney Holdings Ltd 1,600 McKinney Road Water Users Community 152,666 McKinnon B Sword CMoore M& Wilson T 5,032 McKinnon L 4,342 McKinnon S 2,736 McKnight R& 1 5.154 McKnight Johnson & Co 4,890 McKortK 8,804 McLachlan Illustration & Design G 941 McLachlan WM 2,001 McLainO W 2,500 McLaren & Son (1967) Ltd P D.. 1,102 McLaren Electric (1975) Ltd 2,565 McLaren Western Drugs 132,030 McLaren S 1,126 McLarens Foods Ltd 7,927 McLarens House & Home Centre Ltd 2,125 McLarty LC 664 McLauchlan T 7,132 McLauchlin Ltd J 1,183 McLauchlin A N 730 McLauchlin B 564 McLay JM 4,788 McLean & Fitzpatrick Ltd 2,868 McLean & Powell Iron Works Ltd 13,264 McLean & Rudderham Agencies Ltd 1.714 McLean Contracting 48,355 McLean Contracting Ltd CD 13,085 McLean Forestry Services Ltd S N 24,907 McLean Motors Ltd 8,910 McLean Photography B 1,489 McLean Services 9,716 McLean Services Ltd O 18,628 McLean Services L D 12,375 McLean Street Home 43,822 McLean Trucking Co 594 McLean Trucking D 1,173 McLean B 7,119 McLean C 660 McLean D 6,538 McLean IC 28,623 McLean L 16,086 McLean M 11,344 McLean N 1.456 McLean O A 585 McLeans Shipyard Ltd 4,899 McLeish N E 6,017 McLellan & Co Ltd R 910 McLellan Group Living Home ... 32,551 McLellan H 908 McLellanJ 616 McLellan W L 832 McLennan Motors Ltd 16.992 McLennan Steam Service 1.120 McLennan DrPG McLennan T. . McLeod Agencies Ltd ...jj McLeod Cleaners Ltd....! McLeod Crane Service McLeod Lake General Store-MS McLeod Lake Indian Band [ McLeod Lake Sekani BandBB McLeod Livestock Ltd...j McLeod A J McLeod A R McLeod CM.... McLeod C T.... McLeod FN McLeod DrK C McLeods By-Products (197gfflB McLevin Bros Auto Llectnc Ltd . McMahon Industries Ltd......... McMahon E McMahon T WKM McMartin & Morrison flj McMartin Machinery Ltd.......... McMartins Luggage & Leather Goods McMaster Clothing J McMicken & Benn ;SSj McMillan P & Gaelz R I McMillan Fisheries Ltd J S McMillan Ltd J ..........[ McMillan Trucking M McMillan J McMillan M E McMillan W J ■ McMillin C McMinn R G McMorran Engineering Ltd R .... McMorris Odds & Ends McMuIlen D F McMurray Roberts & Beaton McMurray Services .Sft McMynn Ltd C G ;W McNairDrDL ......... McNair Dr F E McNally Contractors Ltd McNamara R McNaughton B McNeal Hildebrand & Associates Ltd McNeal D .J McNeal G McNeely A McNeil Laboratories Canada Ltd. McNeil D M McNeil O J M McNeill Day Care Centres McNeill C -J McNeill DrC A McNicoll Park Junior Secondajaj McNiece Dr W D McNiven W McNutt Logging McPariandC .......... McPhail Backhoe Service .... McPhee Supply Lid McPhee A .......... McPhee D .......... McPherson Funeral Service.jjwB McPherson Mackey & Co liicm* McPherson Playhouse FoundaUwi McPherson E McPherson K .......... McPherson Dr K E .......... McPherson L .......... McPherson MJK .......... McPherson S H McPhildan Tools Inc ........ McQuades Marine Supply Ltd.- McQuarrie Hunter .......... McQuittyR McRae Plumbing ......-.- McRae St Group Home McRae D .......... McRae G B .....-.-.- McRae Dr M G ........ McRaes Septic Tank Service I 1 lanwijrprisesLtd.. ■ertfrlf »erts-S| l&Co.. liT lag A .. ish-l ish-Rlf ihC-C ar J-,| KiateS liamsiions IliamdIsland Tinker & iota lanada . Ctet >dar Ltd . Oro -anus Ltd. Laloirm u MiM ee Rirm.-.j .wfcrbftrms Ltd .... wlakam wrids*t rms ws DrtVIart «S Gi ;ns Golf Course 7M jement Ltd inical Co Ltd.. janor.. ■ inch.. Works Ltd dfg Inc & Federal inessjri; mi-Slli & Service (1978) mteaijaisplater Co inixJsti roriics search Corp nrfsn eering & Testing J ■. Jiiy (1979) Ltd.. ■Jentre armacy MifeingLtd Stcrjyurs Ltd alArfi :ntre aCHteate Clinic at Assates 3tt€en Pharmacy afc£en Prescriptions afefflfr of Chetwynd.... akGIii of Salmon Arm . aliGHr of White Rock.. faUHit Powell River.... ilClirSechelt Ife Building Cafeteria ttiaacy sera Commission.... 3 Sra Plan of BC ft Drags Ltd ftac:Ltd P ilte Associates Dr D.. Mar ing Ltd ontr ng & Rentals. cggiCoLtd PS& xative Committee pB$> stallations Ltd $ 575 11,740 8,617 6,403 2,486 2,848 840 8,710 685 14,267 8,172 872 656 105,762 1,540 8.956 1,240 12,939 1,045 10,398 860 699 548 733 2,734 2,610 57,463 6,714 30,424 16,450 574 78,691 816 70,960 3,836 15,000 2,481 1,149 1,418 8,472 2,148 50,056 6,623 58,520 1,128 14,683 1,404 3,380 2,209 656 148.157 69,233 1,420 1.532 626 1,682 1,835 10,426 1,135 2,469 108,709 i, 842,794 5.717,275 226,776 129,837 27,565 1,453 1,996,874 120,461 2,551 660 17,138 876 1,182 4,200 47,037 1,613 3,035 5,604 SCHEDULE OF PAYMENTS Megji G 1,200 Mehain J F& V 1,114 Mehmal W&J 1,000 Meidinger D V 699 Meier Medical Supplies Ltd 2,007 Meighen R W 20,530 Meiklem & Harrison 10,073 MeiklemJ 89,125 MeinersD J 968 Meinhard Associates J E 2,315 Meister Publishing Co 884 MelderR 3,622 Meldgard Dr H 5,556 MeldgardDrH 6,663 Meldrum A T 4,298 Melindas Drugs Ltd 26,100 Melissa Home Ltd 102,007 MelissenM 975 Mellemstrand Agri-Management Service 1,720 MellettRCE 4,316 Mellodie Court 115,505 MellorDrE V 21,446 Mellows CS 1,469 Melnick Carlgren Erickson 11,277 Melnychuk B 554 MelnykDrR J 7,213 Melody Motors Ltd 732 Melody S 1,040 Melpaul Utilities Equipment Ltd . 78,937 Melran Investments Ltd 1,392 Melrose Service Ltd 4,666 Mels Auto Body 1.875 Mels Drilling & Blasting Ltd 116,504 Mels Excavating ,... 1,446 Mels Refrigeration Ltd 1,019 Mels Sport Shoppe 2,505 Mels U-Drive (1978) Ltd 14,904 Mels Water Service 2,749 MeltsH 510 Melville GG 4,917 Melyvon Contracting Ltd 176.935 Memorex Canada Ltd 46,043 Memorial Gardens Inc 908 Memspec Computer Systems Inc. 2,560 Mende A 1,010 Mendelson Films Ltd 2,138 Mendum J 630 Meneley Consultants Ltd W A.... 1,000 Menge Trucking Jurgen 40,424 Menkes ET ....:.„-.'.... 13,705 MennellB&P 4,595 MennieJ ....^. 1.222 Menning AG 813 MennoHome 879,531 Menno Hospital 1,521,495 Mennonite Central Committee.... 159,111 Mennonite Educational Institute Assn 268.036 Mental Patients Assn 2,880 Menze] Contracting 17,627 Menzel H R 4,295 Menzies & Co Ltd B G 642 Menzies Ltd A 1,538 Menzies Dr A M 13,147 Menzies Dr J H 2,545 Mer-Van Sales Ltd 1,734 Merc Building Supplies 622 Mercer Ltd WM 654 Mercer M 800 Mercer Dr N A 1.157 Mercer WG 584 Merchant Mart Restaurant 772 Merck Frosst Laboratories 146,030 Mercury Marine Ltd 40,470 Mercury Marine Sales & Service. 4,734 Mercury Marine Services Ltd 4,234 Meredith & Co 628 Merics Warehouse Sales 700 Meridian Enterprises Ltd . 1,120 MeridanGolf 1,324 Meridian Motors Ltd 15,314 Meridian Yacht Sales Ltd 1.040 Meritor Services Inc 1,067 Memett M 950 E 341 S MerrelICo WS 74,207 Merrett Management Ltd 1,128 Merrett LL 3,459 Merriam Plumbing & Electrical LtdC 1,880 Merrick Chandler Kennedy Architectural Group 1,650 Merrick LM 1,687 Merridale Farm l ,400 Merrill Steam Service Ltd 20,532 Merrill P 3,732 Merritt & District Chamber of Commerce 7,303 Merritt & District Minor Softball Assn 1,500 Merritt & District Youth Resources Society 49,225 Merritt Alternative School Society 19.995 Merritt Automotive Supplies Ltd. 11,240 Merritt Building Supplies Ltd 2,303 Merritt Custom Grading 86,049 Merritt Day Care Society 1,201 Merritt Elegred Electronics Ltd... 885 Merritt Esso Service 1,870 Merritt Rill Gospel Tabernacle 1,260 Merritt Rineral Chapel 3,563 Merritt Glass Ltd 2,852 Merritt Herald 2,193 Merritt Import Auto Ltd 2,244 Merritt Juvenile Soccer Assn 1,075 Merritt Longhoms Junior Drum & Bugle Corps „.'," 2,250 Merritt Machine Works Ltd 9,667 Merritt Minor Hockey Assn 600 Merritt Moving & Storage 12,995 Merritt Optical Co Ltd 2,044 Merritt School District 31 4,501,151 Merritt Shell Service 3.404 Merrittonian Weekly 567 Merry & Co 13,115 Merry Andrew Daycare 22,326 Merry Moppets Nursery 2,083 Merryfield Cattle Co Ltd 46,204 Merslack Trucking G 63,644 MertensFC .„ 1,740 Merville Fire Protection District.. 7.000 Merville General Store 704 Mervin Plumbing & Heating Ltd. 1,014 MervinDJ 19,569 Mervs Custom Building Ltd 679 MesichT 29,919 MesplierDrEJ 1,098 Messelink J A 1.197 Messenger A 713 Messinger Distributors Ltd C T .. 3,247 Messner Foster & Stevens 12,796 MestonLtd J 1.863 MestresLA 2.066 Met-Tec ".*. 9,996 Metal & Wood Products Ltd 2,084 Metal Craft Manufacturing Ltd ... 9.514 Metallon Machine & Equipment Ltd 1.635 Metcalfe A 7,533 Metchosin Farmers Institute 9,150 Metchosin Fire Protection District 60,960 Metchosin Golf Course 1,669 Metchosin Homemakers Service . 94,904 Metco Canada Ltd 3,116 Metlakatla Band Council 34,758 Metier Dr R L 636 Metpost Canada Ltd 3,627 Metric Splicer & Film Co Inc 3.013 Metro Auto Body Centre 2,126 Metro Bus Pick-Up Ltd Metro Express Ltd 18,178 Metro Media Association of Greater Vancouver 38,410 MetroMotors Ltd 250,886 Metro Moving & Storage Ltd 2,337 Metro Parking Ltd 26,987 Metro Sand & Gravel Ltd ..-..-av 6'078 Metro Stationers Ltd 2,632 Metro Systems Ltd 7,780 Metro Toyota 4,081 PUBLIC ACCOUNTS 1980/81 $ Metropolitan Agencies 808 Metropolitan Press Ltd 12,837 Metropolitan Stores 3,444 Mets Home 3,537 MetsP 1.810 MetznerDr L 1,814 MeuserP 22.810 Meybusch Farm 1,212 Meyer Enterprises Ltd K 2,008 Meyer Dr MB 5,436 Meyers K&H 63,344 Meyers Holland Motors Ltd 46,518 Meylan Stopwatch Corp 1,219 Mi-Ke Enterprises Ltd 31,788 Mica Dam Lumber Sales Ltd 3.447 Mica Grading 49,432 Mica Village Hotel 1,059 Michaelis DayCare 722 MichalskiS 57,398 Michaud A 5,546 Michaux C 4,444 Michel J S 700 Michelin Tires Canada Ltd 73,598 Michell Excavating Ltd 7,231 Michell NJ 1.000 Michell V 1.130 Michelsen V&F 11.261 Michener R A 6.887 MickDrDR .... 8,314 Mickelson B 36,686 MickelsonDrMM.... 9,176 Mickey Trucking D 37,551 Mickey B V.... 700 Mickeys Excavating Ltd .... 4.020 Mickeys Supplies Ltd 5,409 MickieLtdM 2,800 Mickie Trucking R 26.349 MicomCo 92,999 Micr Com Systems Ltd 50,085 Microfilming Corp of America ... 1,466 Micromedia Ltd.... 7,313 Microtel Pacific Research Ltd 4,900 Microwave Technology 3,100 Mid Canyon Contracting Ltd 3,483 Mid Island Appraisals 900 Mid Island Excavating Ltd 16,488 Mid Island Paving Ltd 24,692 Mid Valley Electric 3.387 Mid-Canada Medical 44,814 Mid-City Texaco .... 1,153 Mid-Island Fence & Gate Co Ltd 1,959 Mid-Island Fire Equipment Ltd... 1,295 Mid-Nite Enterprises Ltd 2,307 Mid-Province Travel 7,067 Mid-Valley Farms Ltd 624 Mid-Valley Lumber Ltd 3,188 Mid-West Leasing Ltd .... 1.740 Mid-West Painting Ltd .... 880 Midas Muffler Shops 6.261 MiddioS 4.185 Middlemas E 6,309 Middleton Physiotherapy Clinic.. 895 Middleton Trucking Ltd 31,291 Middleton D 13,525 Middleton D 860 Middleton FT 601 Middleton H 5,187 Middleton Dr H D 1,473 Midgate Optical 4,825 Midgley Motors Ltd R 94,634 MidlandGlass 816 Midnight Trucking 13,011 Midstream Manor 68,524 Midtown Home & Auto Supply Ltd 3.974 Midtown Restaurant 654 Midtown Rotary Sales Ltd 1,773 Midvalley Construction Ltd 2,589,644 Midway Dental Clinic 5.340 Midway Grocery 1,300 Midway Reading Centre 1,178 Midway Service 1,656 Midway Supply Ltd 4,941 Midway Tire Ltd 12,594 Miedema B 745 $ MielkeDrRP 1,227 Mighton Contracting 4,032 Mighty Peace Motel 1,054 Migicovsky Dr R ."..'.' 3,780 Mijo Investments Ltd 1,520 Mike the Floor Man Ltd 947 Mikes Auto Sales Ltd .... 618 Mikes Auto Towing 903 Mikes Automatic Transmissions Service 957 Mikes Backhoe Service 5,118 Mikes Contracting Ltd 15,557 Mikes Plumbing & Heating (1969) Ltd 2,004 Mikes Radiator Repair 810 Mikes Thunderbird Cabins & Marina 665 Mikkelsen Auto Service Ltd 775 Mikkelsen Contracting N 7.175 Mikkelson Enterprises Ltd 6,674 MikulasikS 1.070 Mil-Sted Agencies Ltd 2,102 Mila Trucking 20,650 Milani Plumbing Ltd A . 1,097 Milburn Mountain Nursery 1,219 MilbumI 7.190 Mile Creek Holdings Ltd 5.369 Mile High Lodge 1.104 Mile 300 Electric Ltd 1,485 Miles Laboratories Ltd 7,530 Miles Motors Inc 1,751 Miles C 1,043 MilesDrJE 13,584 Miles M 2,700 Military Engineers Museum Association of Canada 4,422 Mill Bay Fire Protection District. 70.000 Mill Bay Pharmacy 70,953 Mill Restaurant Ltd 1.224 Millar & Brown Ltd 6,675 Millar S Trucking Ltd 664 Millar A 10,446 Millards Daycare Centre 3,698 Millards Group Day Care 837 Millars Drugs Ltd 44,918 Millenium Projects 1,300 Miller K G & D A 10,000 Miller & Wyatt Ltd 1,858 Miller Cartage & Contracting Ltd 3,453,881 Miller Contracting 130,551 Miller Dairy Farms 920 Miller Engineering Surveys Ltd .. 3,325 Miller Freeman Publications Inc.. 556 Miller Tire (1976) Ltd 1.398 Miller Trucking Ltd D 6.995 Miller Trucking Ltd S 10,823 Miller Trucking B 3,784 Miller Wilson & Co Ltd 54,159 Miller A 68.506 Miller A Mrs 3,662 MillerB 586 MillerD 864 Miller Dr DA 2,029 Miller EE 1,950 Miller G 984 MillerG 3,500 Miller J 6,316 MillerJG 720 Miller DrJ R 2,702 Miller L 5,576 Miller M 895 MillerS 550 Miller Dr S W 6,943 MillerT 4,558 MillerTJ 640 Miller Dr W 852 Millers Auto Body 3,876 Millers Learn & Play Pre-School R 722 Millers Photo Finish Ltd 6.329 MillichampTD 996 MilliganG 12,583 MillikenJ 5,751 Milliken N 3,172 MillikinG 2,470 Millington-Jones J C 5,853 MillingtonMS MilliporeUd Millos Restaurant Mills L and P Mills Mills Contracting Ltd R A.....'. Mills Esso Service Mills Kelowna Ltd H P ...,' Mills Memorial Hospital.„■ Mills Printing & Stationery Co Ud Mills A MillsEG Mills GW Mills J MtllsRS Mills T Millstream Chevrolet Ltd Millstream Shell Service Millstream Timber Ltd Milmine R N Mm\ Milne & Craighead CustonnBW kers Ltd Milne Cannery Ltd D L............ Milne Carmichael Carbould & Todd Milne A G Milne DrC G " Milne D .....".'. Milne G J Milne R Milnes Landing Grocery Ltd...... Milos Equipment Ltd Milsum JF Milton & Munch Milton Enterprises O Milton Ltd J MM Milton Mfg Inc Milton DrTK Milward D MUyn Trucking -"if^M Mimco Publications Ltd Mtmco Ventures Ltd Mi mi Hotel Mimico Correctional Centre In- dustries Minac Lodge MinatoDrE Y Mine Reclamation Symposium... Mineault C Miner Co Ltd Miner Society for Cultural Advancement B Mines Assay Supplies Ltd Ming Tak Day Care ...... Ming-Lum DrH J Minger T ■—^^a Mings Cafe Mini Contractors ........... Mini Warehouses Ltd Minifie F D ......... Minifies Mens Wear & Shoes.....] Mining Association of BC......... Mini! Drug Ltd ............ Minit-Thne BC Ltd ...... Minnabarriet C Minor Forest Products Minoru Pharmacy Mtnoru Truck Bodies Ltd.......... Minstrel Air ■■•■•• Minten & McCallum Minier Gardens The •"*—•■ Minute Muffler Installations Ltd. Minvielle P Miocene Recreation Commission Miracle Beach Resort.............. Mirehouse V G .......... Miros Upholstery .......... MiroslawCA .......... Miscavish D .......... Misfeldt P F ■■•■•- Miskulin Residence M ...■■ — Mission Ambulance Service .....• Mission Canners Ltd ;• Mission City & District Agricultural & Horticultural Assn.. Mission Community Services 1 .j-Dgyja.: Centre i Dirrtri hamberofCom- -e -trM "v-" -VFreWfloesLtd 4 BSittUome Ltd iffit^ 2 Centre Ltd ■1 Hfeiflj J Society n [ndiiit'iendship Centre n Inn.! J n Mb™ Swim Club n Mohil d Hospital nMotl i, OakS] dical Centre Ltd )istrict75 ;condary School harmacy >p Assn SweejT Transn* ion Blue-Si! :ing. Islands -vices Ltd Islc-Elfe-c Ltd MoUrte Cedar Ltd :rson Lumber Co i Cobffl'ty Services So- .11 ffta»:iates Ltd B ;]l Bawitracting jlUGcgit ting Ltd AG IlliPool itallations ill Presijd ell-SMfr&Co ell Sheclanch G E dlSupjLtd ell-Ban! r dl-A ■ellB.|.jL lIDtt ell-EB| K ell DJ3 ellDrl eliDr-I iellJ-G lellK tellE.; lellR lelliLS KllXl — iells_ lellsiiratVlarket isIlsj-Tnr Parts & Service union F lMarini Ration Services Ltd Tewroi'roducts b-Med (bEhilCida Ltd IsieadlC n Bros titractors atliake ntracting roThe list Canad.td.. Jrthipaiunity Assn aawa.DI... r Enter] es Lid akJ ■M Coi cting Ltd C dsJIair Jd .. crg&S;V... eriylL; & District Golf lur-e *.) 1jrfc&lTrading Post Ltd... erlyfet/Ianor idyrPai'reschool jlOil_Cida Ud le-Arc :lding eDattc... |-e=Hqu rent Service Ltd ... J ■ Pro tions Ltd Wenunal... k>klr;tries Ltd f-Expi JHL. m&fe Stamping Ltd 6,607 26,694 8,950 1,882 1,116 840 4.072 27.744 753 2,627 5,143,884 850 810 6,474,515 600 183,865 117,346 593 5,553 5,998 1.579 11,174 13,125 5,449 2,010 45,981 15,205 1.880 874,475 1,667 840 2,596 3,253 7,617 533 3,607 3,650 861 33,209 2,153 8,748 9,000 4.599 2,441 1,000 2,614 110,918 732 1,166 14,454 1,148 31,500 7,488 1,000 18,795 635 5,530 37,131 732 3,319 4,443 4,696 17,176 1.000 23,524 1,458 22,373 69,998 1,360 182,172 1,019 9,120 2.282 1.686 125,391 4,726 726 800 2,456 9,926 SCHEDULE OF PAYMENTS Modem Electric 782 Modem Engineering (1973) Ltd.. 987 Modem Instrument Systems Inc.. 2,057 Modern Landscaping & Garden Maintenance 1,616 Modem Learning Aid 3,458 Modem Materials Ltd 10,160 Modern Service Club for the Handicapped 533 Modem Signs Press 801 Modern Talking Picture Service Inc 1,227 Modem Tire Ltd 2,075 Modern Woodcraft Mfg 959 ModuForm Inc 11,906 Modular Products Ltd 8,160 Moe-Viiia Investments Ltd 825 MoenH 3,149 Moffat P 1,660 Mogensen T 2,025 Mogges Service H M 1,657 Mogul Corp 5,844 Moha Contracting 2,953 Moha Road Mobile Home Park... 768 Mohamed Dr S N 24,479 Mohammed DrS 5,184 Mohan EM 40,363 Mohan Electric 937 MohartC 625 Mohawk Data Sciences Canada Ltd 1,070 Mohawk Enterprises 960 Mohawk Handle Canada Ltd 674 Mohawk Oil Co Ltd 3,146 Mohawk Terminals Ltd 25,604 MohlM 754 Mohr& Sons Ltd C 2,860 MoirDS - 30,723 MoirDrJB 9,760 Moira Press Inc 1,482 Molded Merchant Corp 1,401 MoleEast 58,359 Mole R 15,020 Molen Design Agency Ltd 2,335 Moler System of Schools of BC Ud .„.'. 2.418 Molford Holdings Ltd 1,686 Moline R P.; 589 Mollard D & D 21,520 Mollerup Dr V 8,587 Molly Motors Ltd 3,043 Molly Mouse Day Care Centre ... 7,542 Mollys Spice Shop Ltd 780 MolnarA 6.000 MolnarJ 1,186 Molony DrR J 9,510 Molson Brewery BC Ltd 3,440 Moms & Kids Drop Id Centre Society 2.104 Mon-Agro Consultants 3,270 Monarch Beauty Supply Co 2,244 Monarch Enterprises Ltd 1,690 Monarch Fine Foods Co Ltd 12,497 Monarch Industries Ltd 3,446 Monarch Pharmacy Ltd 22.032 Monarch Sales Ltd 49,744 Monashee Co-operative 4,452 Monashee Ladies Softball Club... 6,330 Monashee Manor 104,731 Monashee Mfg Corp Ltd 26.216 Monashee Mountain Wilderness Camp 15,094 Monashee Ranches Ltd 6,912 Monashee Youth Vision Inc 1,720 Moncey Excavating C R 5,485 Monday Publications Ltd ...: 22.522 Money J ™-; 2.094 Monford L 1.015 MonierP 650 Monitor Enterprises Ltd 675 Monk Office Supply Ltd 1.270.033 Monk J L 974 Monkman Timber 11,082 Monkman Trucking J 15,076 Monks Super Service Ltd 9.758 E 343 $ Mono Lino Typesetting Co Ltd ... 1,936 Monod Sports Ltd 4,744 Monolith Holdings Ltd 51,159 Monrad & Whitson 20,186 Monrad B M 8,800 Monroe Bros Contracting Ltd 4,375 Monroe the Calculator Co 6,615 Monroe M 9,129 Monsanto Canada Inc 1,151,858 Monssen Construction Ltd F W .. 12,635 Montana Holsteins.... 1,056 Monteith M E 842 Monterey & Associates Inc L E .. 4,922 Monterey Learning System 971 Monterey Motors Ltd 1,519 Monterey LE 3,895 Montessori Day Care Centre Society 17,727 Montessori Day Care M 885 Montessori School Society 8,578 Montgomery Electric (1970) Ltd. 7,107 Montgomery C A 16,680 Montgomery C J 9,900 Montgomery G 5,934 Montgomery P 3,500 Monties Janitorial Service Ltd .... 1,400 Montjoy D S 12,379 Montlee Holdings .;..-„-■. , 514 Montreal Hospital Products Ltd .. 30,160 Montreal Trust Co 6,898 Montrose Ambulance Service 3,207 Montrose Dry Cleaners Ltd 1,408 Montys Maintenance Service 7,333 Montys Trucking & Contracting.. 14,468 Moody LF 2,200 Moodys Investors Service 1,124 Moody ville Canvas & Cotton Ltd 1,484 Moon Farm 720 Moon Palace Restaurant 514 Moondoggies Snack Bar 1,504 Mooney Contracting Ltd G "... 27,312 Mooney G Reynolds H & Bonter E 105,000 Mooney Machine Works 2,501 Mooney Transport Ltd 565 Mooney GW 840 Mooney J A 4,301 Moonsawmy P 598 Moore H & A 2.962 Moore & Co Ltd J D 2,272 Moore & Johnston Heavy Equipment Ud 7,200 Moore Business Forms 1,333,504 Moore Co Ltd Paul 8,974 Moore Contracting J 31,805 Moore Dry Kiln Co of Canada Ltd 15,265 Moore Electric Co 566 Moore Graphics Ltd 2,299 Moore Holdings L 10,294 Moore Jensen & Co 5,568 Moore Ltd II 3,325 Moore Sales Ltd 11,645 Moore-Clark Co Inc 16,677 Moore/Parry Ltd 1,268 Moore B D 847 Moore B M 1,796 Moore C M 568 Moore DrFE 2,770 Moore J 572 Moore J A 17,255 MooreDrJ B 2,456 Moore M L '.000 Moore R 35,401 Moore R A 13,366 Moore Dr RE 5,524 Moore W 3,251 Moorman J 11,786 MoorthyS V 9,579 Moorthys Rest Home 4,612 Moose Camp Fishing Resort 528 Mop Squad 7,366 Morad Electronics Corp 654 Moraes Trucking Ltd D T 1.003 Moran Carpenter & Piket 7,146 MoranDrDJ 1.346 Moran P I-740 E 344 PUBLIC ACCOUNTS 1980/81 1,205 1.600 Morben Mechanical & Construction Services 1,060 3,200 13,394 2,438 3,000 1,371 Morey Marketing & Sales Ltd .... Morfee Heritage Group Society .. 539 1,500 Morfee Mobile Home Park Ltd ... Morgan & Co Friction Materials 9,049 Morgan Trucking C Morgan B 21,525 8,206 Morgan M 7,569 Morgenstein P & Morgenstein B . 527 Morice River Lumber Yard 6,841 Moricetown Canyon Bears Moricz M ..,.;.. 525 Moriey & Co Pty Ltd 792 Morleys Five Point Pharmacy Ltd Morneau Mechanical Consulting 38,931 Moroski H ;",i. 10,302 Morrell Wildlife Sanctuary Fbun- Morris & Halpin Enterprises Morris Agencies Ltd 2,535 774 Morris Drugs Morris Enterprises Ltd Morris Excavating Ltd Morris Wholesale Ltd M P .„..*. 22,628 1,274 1,874 7,370 15,000 4,026 Morrison & Associates Ltd E A .. Morrison Ranches Ltd 9,949 688 $ Morrissey Industries Ltd 1,932 MorroneF 6,195 Morrow & Co W 975 Morrow Photography P 642 Morrow-Falk Family Pharmacy Ltd 260,629 Morrow DrDF 2,330 Morrow DrJ 517 Morrow WG 533 Morrows Moving & Storage Ltd . 5,238 Morrows Trucking & Reddi-Mix Ltd 114,628 Morse Dr H F 5,271 Morse Dr P W 6,120 Morten G 557 Mortenson General Merchant O A 504 Mortenson Trucking L ..-„. 48,376 Mortensons Store Ltd 2,462 Mortifee Munshaw Ltd 36,973 Mortimer & Associates 23,500 Morton Chemical Ltd 87,319 Morton Clarke & Co Ltd 3.170 Morven R 576 Moseley Campbell Froh & May.. 4,628 Moseley Dr W M 7,400 Moses G 22,081 Moshe Sales & Service Ltd 1,383 MosherD 661 MosherE 3.961 MosherVL 2,709 Moskovitz Dr I S 23,708 MoskwaS 3,990 Moss & Associates Ltd A 2,000 Moss Family Day Care L 875 MossCR 1,749 MossG 5,179 Mossington D 522 MostadDrGC 4,958 MotchmanP 2,445 Motel 6 1,407 Mother Goose Daycare 650 Motherlode Construction Ltd 770 Motheriode Developments Ltd.... 1,349 Motherwell & Associates Engineering Ltd J 4.076 Motherwell Bulldozing W M 133,042 Motiuk Enterprises P 29,242 MotiukJ W 5,497 Motor Car Parts & Industrial Supplies of BC Ltd 53,403 Motor Car Parts Kamloops Ltd ... 2,996 Motorcade 32,182 Motorola Ltd 788,195 Motorsport BC 3,300 Motorways 56,348 Motrux Transportation Ltd 960 MottD 1,712 MotykaJ 699 Motz Industrial Saw 507 Mou DrJ B 1,972 Mouats Trading Co Ltd 1,295 Moulds GW 541 MouldsS 9,351 Moulton Ltd L 1,700 Mounce R E 5,380 MounseyR 1,493 Mount Arrowsmith Ski Club 66,465 Mount Baker Hotel 1,903 Mount Begbie Machine Works Ltd 4,489 Mount Benson Funeral Home Ltd 7,995 Mount Currie Band Council 11,245 Mount Currie Christian Youth Group 600 Mount Hope Senior Citizens Society 1,232 Mount Lehman Athletic Assn 1,750 Mount Newton Pharmacy 3,759 Mount Newton Society for the Elderly 71,500 Mount Paul Private Hospital 772,662 Mount Pleasant Childcare Centre Society 23,123 Mount Pleasant Day Care 2,043 Mount Pleasant Family Centre Society 44,824 dount Pleasant Kivan Boysii Girls Club Mount Sicker Farms Ltd.. JBB Mount St Francis Hospital .. Mount St Joseph Hospital ...... \\ Mount St Mary Hospital ....' Mount Thompson ContractingPH Mount View Manor.......... Mount View Pharmacy.mM Mount View Tree Service...,,., Mount Waddington Fall Fair Assn Mount Waddington Regional Hospital District Mount 7 Taxi Ltd Mountain Appraisals Ltd Mountain Dance Theatre Society, Mountain Equipment Co-op....... Mountain Express Co Ltd Mountain Fire Protection District Mountain Foundry Ltd I Mountain Hatchery .^p Mountain Management jt£'_ Mountain Mania Enterprises Ltd, Mountain Meadows Childcare.... Mountain Meadows Volleyball Teams Mountain Pacific Forestry Ltd .... Mountain Pine Lumber Ltd ....... Mountain Reforestation Ltd....... Mountain Rescue Group Mountain Rest Home Mountain Shade Silviculture Ltd. Mountain Shadows Inn & Trailer Court ."t.SS Mountain View Acres..... Mountain View Cemetery ..Jfl Mountain View Electric Ltd Mountain View Home -..Mm\ Mountain View Manor -Wfi Mountain View Motel .J^H Mountain View Rest Home.......C Mountain West Studios Ud M% Mountainside Sawmills Ltd ..Mm\ Mountainview Lodge ..,3 Mountview Bakery Ltd ..... Mountview Motors Ltd ........W Movie-Sound Services ■•••?*£ Mowat D L Mowatt B L Mowatt J H Mowers J R .....SJ Mowrey Logging G .Wp Mows Farm ...M Moxon Agencies C ....-^M Moy W W Moyer Vico Corp MoyesD rfl Moyie General Store ....^M Moysey DrK L Mozart Konditorei Mr Big N Tall Mr Jakes Steakhouse M Mr Johns Submarine Sandwich... Mr One Hour Cleaners .....fl Mr Rentals Mr Sport Hotel Mr Submarine Sandwich Shop ... Mr Sunny Submarine Sandwich Shop ......... MRO Appliance Services Ltd..... Mrs Dentons Day Care Centre.,.. Mrs Duecks Daycare Centre ...... Mrs Williams Baking Ltd.......... Ml Becher Ski Development Society & BC Hydro & Power Authority ......... Mt Becher Ski Rentals Ltd Mt Boucherie Auto Repair Mt Boucherie Holdings Ltd ....... Ml Brenton Golf Course Ltd...... Mt Cheam Acres ......... Mt Hays Ski Club MM Mt Ida Concrete Products Ltd...- Mt Lehman Egg & Poultry Firm Ltd a ;tsant;01 Care asartPW munity Centre.. «#itleighbourhood 3 jf School it ndary School.... £:rers Ltd d.ses Ltd HiFamily Services [ddhiil Home Support ™"ki Resort Ltd.... k,d^il*t.el & Restaurant & -firjjrrane & Rigging if rsie-H... Iti-yfayl; District.. IdiSS AfcbjyLtd Irk Exiling kial |idegtoictingLld . Eltgses Ltd.... W-f lrdHAV t,s3»JM'" ;i&i];aliaLld ruckiSD..... )iAA iadVyfexierj' Ltd saiKJ. saitSW eadpf. R.Y| laraSfts Packers Ltd... !k True rntfib Store iiKPhil Hobby Shop.. |ioieSit houses Ltd M .llanorister & Co lllandilDI lidDi.II J..I l'i I C- Jii-TiuSg D Jan-ri. an.V. Sprio.td sMar Sales Ltd TurxS ialists Ltd eta 1 Ity Corp hiltura xiety of Kelowna (flora Is.ery Iinpial rvices bakiCl-m Canners Ltd.... [nit.Sc] sis Society of BC. rie,Scl sis Society of Can- 1 Services Ltd . raDeopment Corp . iQr.1/. adDj :x.-s Fiions Ltd ul La] Ambulance Service p3ot Pro Shop Cln. Ltd ■M '.Drudart imPxileum Consultants Hipal of Metropolitan | 47.365 2,140 387,634 15,087 825 14,333 1,046 151,075 88,932 46,976 1,159 1.053 118 297 Ken lmond & Co.. pA 3.540 12,093 7,743 22,714 9.727 1,722 73,261 35,470 11.315 3.200 800 5,572 1,540 10,053 58,550 4,141 15,816 4.411 840 3,600 1.030 671 1,710 1.101 1.763 4,192 1,500 755 4,890 34,869 5,460 11,313 4,413 18,663 2,474 3,516 989 28.300 1,092 4,937 11,200 1,154 4,509 3.471 69,054 3,930 4,683 1.532 1.359 649 2,973 2.835 1,389 7,342 1,740 24,842 1.000 1,658 6,299 525 2,672 550 7,718 3,964 11.847 SCHEDULE OF PAYMENTS $ MunroeB 8,982 MunroeD R 682 Munroe R 527 Munroe WR 3,400 Munros Book Store Ltd 9,587 Muntz Softball Assn 796 Mur-Lang Farms Ltd 900 Murakami Logging Ltd 7,261 Murakami Medical Clinic 677 MurchieDrKE 855 Murdoch C 10.815 Murdoch Dr FT 1.325 Murdoch DrME 28,304 MurdockM 4,949 Murlene Farm 752 Murnaghan A 4,576 Murphy & Wakefield Ltd 66,531 Murphy Enterprises 840 Murphy Equipment Ltd 1,273 Murphy Farms D 1,101 Murphy House E 99,645 Murphy Investments Ltd A 2,934 Murphy Stationery Co Ltd 2,557 MurphyB I 21,337 Murphy D F 1,357 Murphy G 5.929 Murphy J 1.089 Murphy J D 4,859 Murphy R A 900 MurphyS 1,800 MurphyDrTA 1,403 Murphys GuestHome 29,070 Murray & Associates 6,630 Murray & Son Wholesale Nurseries Ltd E J .,... 19.473 Murray & Sons Trucking 5,029 Murray Design Images Ltd R 560 Murray Door & Building Products Ltd 3.760 Murray Elevator 93,334 Murray Equipment Ltd 7,452 Murray Goldman Ltd 1,278 Murray Hotel 3,828 Murray Sales Ltd R 1,335 Murray-Latta Machine Co Ltd.... 70,898 Murray A 880 Murray B 5,440 Murray D 2,774 Murray DH 11,433 Murray E 2,000 Murray F E 3,340 Murray GL 2,731 Murray J 1,694 Murray J 1,679 Murrayl W 13,635 Murray KR 7,689 Murray Dr K R 1,525 Murray S 1.950 Murray's Custom Roto-tilling 93,765 Museum Gift Shop 3,888 Museum Inn Ltd 651 Museum of Northern BC 700 Museum of the Royal Westminster Regiment & the Westminster Regiment Assn 1,968 Musgrove Ford Sales Ltd 2,911.028 Music People Ltd 2,743 Music Shoppe 960 MuskatJ 2,130 Muskwa Arroyo Holdings Ltd 1,200 Muskwa Management Services Ltd 2,235 Muskwa Restaurant 4,034 Muskwa Safaris Ltd 1.520 Muskwa Service 633 Musqueam Indian Band 4,200 Musquem Recreations Ltd 1,760 Mussallem Motors Ltd 1,350 Musselman Logging Ltd 2,207 Mussenden Ltd 1 F 1,100 MussendenDrl A 6,390 Mustang Metal Products Ltd 2,016 Mustang Sportswear Ltd 24,527 Mutch Trucking Norman 805 Mutch GG 1.752 Muth & Sons Ltd R Muth Consulting Ltd R H MutrieE Mutter Ltd Brian H Mutter A Mutual Coffee Bar Mutual Construction Ltd Mutual Equipment Rentals Ltd ... Mutual of Omaha Insurance Co .. Mutual Realty Ltd Myatt Trucking Ltd L MycockNH Myers Tire Supply Canada Ltd ... Myers Trucking Ltd Myers B Myers B Myers J H MyersT Myhre Mufflers Ltd Myhres Bros Construction Ltd Myhrest Farms Ltd MyiotH Mykietyn Dr J F F Myles From Nowhere Myram Truck ing J MyramlR Mymas Trucking M2/W2 Association N & B Bulldozing N& E Trucking N & R Transport Ltd N A Trucking NB & ED Homes Ltd NCR Canada Ltd N C S Diagnostics Inc N C T Holdings Ltd N D B Trucking Ltd N D Enterprises Ltd N D P Construction N D T Engineering Ltd N E Professional Photographic Display Labs Ltd NIC Enterprises N K Japan Auto N K Souvenirs Ltd N M Golf Shop NRG Action NR Motors Ltd N RT Rental Corp N T LCoachways Ltd N W Fuel Injection Service Ltd... N-Viro Air Supply Co Ltd Nabata Dr A Nabel Leasing NabessS Nabob Foods Ltd Nacan Products Ltd NachtDrM Nacla Holdings Ltd Nadina Homes Ltd Nadina Logging Ltd NadolskiDr A J NaefB Nae sgaard T Nahani Holdings Ltd Nahanni Channel Co Ltd Nahanni Helicopters Ltd Nahanni Industries Ltd NahmTE NairDrNG Nairn Holdings Ltd.... Nairn C F NakaT Nakagawa DrJ B NakamuraDrRK NakamuraT Nakazlie Winterhawks Hockey Team Nakielna Dr B E M Naknakin R V Nakusp & District Chamber of Commerce Nakusp & District Homemaker Service Nakusp Agencies Ltd E 345 2,219 885 38.166 1,640 860 4,982 6,744 20,308 6,734 1,232 9,001 2,241 557 51,273 6,442 1,545 978 23,580 2,453 20,034 1.668 25,298 2,826 910 4,602 1.400 3.960 45,691 3,015 15,721 7,508 2,281 5,774 44,973 1,632 918 1,660 1,392 630 1,233 16,137 5,124 2.800 1,313 880 15,000 1.186 4,359 1,027 14,613 1.331 1.306 33,338 691 149,650 2,678 5,835 139,065 990 8,586 878 534 960 987 1,300 5,051 77,208 1.879 51,836 679 4,881 1,233 4,536 5,741 1.352 2,000 30,072 4,450 195,769 3.683 E 346 $ Nakusp Ambulance Service 1,505 Nakusp Auto Parts (1979) 1.736 Nakusp Child Care Society 7.053 Nakusp Golf Club 33.114 Nakusp Natural Bakery Ltd 616 Nakusp Public Library Assn 8,113 Nakusp Redi-Mix 671 Nakusp Variety 504 Nal of Canada Ltd 2,897 NalleysLtd 5,175 Nama Holdings Ltd 4,982 NamaC 720 Namron Holdings Ltd 540 Nanaimo & District Caledonian Society 1,500 Nanaimo & District Homemaker Service Assn 965,355 Nanaimo & District Museum Society 7,740 Nanaimo Ambulance Service 5,853 Nanaimo Association for Intervention & Development 13,144 Nanaimo Association for the Advancement of Normalization ... 55,252 Nanaimo Association for the Mentally Retarded 132,384 Nanaimo Auto Collision 2,126 Nanaimo Broadcasting Corp Ltd . 637 Nanaimo Business Machines 834 Nanaimo Canadian Amateur Football Assn 7,070 Nanaimo Centennnial Museum ... 3,000 Nanaimo Chemical Dependency Centre 158,894 Nanaimo Childrens Day Care 16,739 Nanaimo Chrysler Ltd 21,902 Nanaimo Commonwealth Holding Society 292,908 Nanaimo Community Employment Advisory Board 19,550 Nanaimo Disposal Service Ltd ... 2,295 Nanaimo E A P Consortium 27,890 Nanaimo Family Life Assn 377,249 Nanaimo Foundry & Engineering Works Ltd 2.463 Nanaimo Group Home 104,040 Nanaimo Gulf Service 1,013 Nanaimo Harbour Commission... 6,981 Nanaimo Indian Band 15,100 Nanaimo Lacrosse Club 3,920 Nanaimo Lakeside Senior B Womens Softball Team 895 Nanaimo Lions Manor 7.326 Nanaimo Little Peoples House.... 819 Nanaimo Mag Shop Ltd 2,353 Nanaimo Minute Man Ltd 5.000 Nanaimo Motor Cars 807 Nanaimo Neurological & Cerebral Palsy Assn 99.377 Nanaimo Orthopedic Centre 673 Nanaimo Parks & Recreation Commission 6,876 Nanaimo Plating Co 758 Nanaimo Realty Co Ltd..... 2.1 II Nanaimo Recreation & Auto Centre Ltd 872 Nanaimo Recycling Depot 3,144 Nanaimo Recycling Society 7,039 Nanaimo Regional General Hospital 18,185.546 Nanaimo Regional Hospital District 194,993 Nanaimo River Top Soil Ltd 3,080 Nanaimo School District 68 15,998,941 Nanaimo Sheet Metal Ltd 1,869 Nanaimo Shipyard Ltd 837,403 Nanaimo Sportsman Supply Ltd.. 923 Nanaimo Swim Club 900 Nanaimo Tel-An Ltd 598 Nanaimo Times 3,383 Nanaimo Travellers Lodge Society 465,090 Nanaimo Volunteer Centre Society 16,200 Nanaimo Warpath 3 Canoe Club . 800 Nanaimo Youth Services Assn.... 986 PUBLIC ACCOUNTS 1980/81 $ Nanika Publications Ltd 3,539 Nanitsh Day Care Society 1,756 Nanitsh Daycare 25,404 Nanitsh Daycare Childrens Centre 3,040 Nanook DayCare 38.731 Nanoose Gulf Services 1,740 Nanoose Indian Band 25,000 Nantish Daycare (BAUCCS) 1,285 Napier Lodge 373,632 Naqvi A 3,057 Naramata Centre for Continuing Education 8,003 Naramata Centre Society 2,614 Naramata Co-operative Growers Exchange 787 Naramata Enterprises Ltd 836 Naramata Garage 840 Naramata Irrigation District 15,481 Naramata Recreation Commission 10,033 Naramata Summer School of the Arts 1,000 NarhiR 2.785 Narod Dr P & Associates 541 Narod Developments Ltd 1,138 Narod J Realty Ltd 790 NaruseHK 5,599 Nasby B 3,971 NasbyH 13,018 Nasco West Inc 696 Nasedkin DrJ N 1.083 Nash Hardware Ltd 1,726 Nash A B 2,358 Nash A B 8.736 NashPE 1,800 Nash VS 4,763 Nashua MurrittLtd 2,673 NasmithR 700 National Association for Search and Rescue 2,414 National Association of Corrosion Engineers 556 National Association of Regulatory Utility Commissions 1,955 National Association of Social Workers 1,882 National Association of State Racing Commissions 6,525 National Audiovisual Centre 536 National Ballet School The 2,000 National Bowling & Billiards Ltd 8,081 National Business Systems Inc ... 810 National Chemsearch of Canada Ltd 825 National Chinchilla Breeders of Canada 1,482 National Collection Control Ltd .. 6,230 National Concrete Accessories Ltd 100,696 National Conference of State Legislatures 620 National Council on Crime & Delinquency 784 National Easter Seal Society 702 National Economic Research Associates 50.280 National Electrolab Ltd 1,671 National Electronic Agencies Ltd 27,608 National Farmers Union 1,000 National Fire Protection Assn 2,239 National Food Distribution Centre 18,254 National Foundation 609 National Geographic Society Inc . 11,628 National Golf Distributors Inc .... 1.445 National Hotel 3.490 National Importers Ltd 1.126 National Installations Ltd 5.991 National Interiors Ltd 1,622 National Karate Association—BC Branch 9.500 National Machinery Co Ltd 367,780 National Open Bowling Teams ... 550 National Paper Box 40,379 National Precast Concrete Assn .. 925 National Recreation & Park Assn. 1,043 National Safety Council 1,369 National Scientific Products Com Ltd j v National Society for the Pn^ tion of Blindness Inc ...... National Spice Ltd -, National Standards Association Inc j|j National Teller Training Instituted National Theatre School of Canada National Trust Co Ltd National Waste Recycling Ltd"! National Wholesale Clothing Uo\ National Youth Orchestra Native Brotherhood of BC...,!" Native Court Workers & Counselling Assn ........'. Native Daughters of BC 1 Native Indian Education Aware! ness Society tMM Native Indian Student Union Native Sons of BC Native Sons of Canada Native Womans Honor Society ,.lH Natural Aid Products Ltd Natural Design Craft I Natures Goodies Ltd T$Mr* NauD Naud I MM Naumann R Fiber Studio .......... Navair Ltd .,, Navitron Communications Ltd.... Navy League of Canada Nawican Friendship Centre...^Mt Nawican Preschool Group Nawitka Renewable Resource Consultants Ltd Nayar J NaylorC Naylor Dr J C NaylorJ W Nazaroff M Neagele L Neal J Contracting Ltd ............. Neal DrDJ Neale Logging NealeD Neale K Neaman L M NeateTW Neaves General Store Nechako Association for the Handicapped Nechako Caterers Ltd Nechako Chevron Nechako Chronicle Nechako Excavating...; Nechako Redi-Mix Ltd Ig Nechako School District 56 7 Nechako Shoppers Mart ....afMP > Nechako Thick Services Ltd Nechako Valley Community Service Society ;.....);*§£"-' Nechako Valley Historical Society Nechako Water Wells Ltd Necoslie Indian Band ^'tSL Nedco Nedo Holdings Ltd & Canadian Imperial Nedo M Neds Creek Ranch Ltd ....j Needham S & Sons Ud Neels Stop & Shop Neering R NeffDrLC NeffM Negrin J & Sons Ltd Nehalliston Fishing Camp ...... Neifer Installations Ltd....! Neighbourhood Service Association of Greater Vnncouver Neighbourhood Supermarket Neil & Son Cranework Ltd Neill A W Athletic Rind Neill G Falling Neill WG Electa rrailt'raauipment Ltd . ,nKE;J- --- hC .--J- xrCaff ICoiraiB: Services I TwckSUd .. pifeM ion Pharmacy .. xmtractj IsterqU i A Oil t Arts Council. j n &-Htij ct Homemakei iDil , | izS, Canada Ltd iBrnstFeries Ltd i Canal td i Chnrnl of Commerce... i Gonial ty Services Cen- i M.Gut0Grading Ltd... Dailvlws i Distne ilild Care Society n Dittri Community Re- ree Cent .... Din Community Re- rcesir tt. ay Care Society. iupply Ltd mryClub ;Ltd Liduies Ltd & The craioDo lion Bank n liliinMobile Mill & _i bank Canada njubiletlanor aMacfilyCoLtd Ounce lintenance n Orcbai -. n Place lei.. n Prupar i Appliances Ltd n Public brary a .Radial Shop Ltd litre.. n Schcoistrict 7 a Senior & Office Equip- uLtd StotefciAi n Toyota d n Tradin 'orp a Youth tivities Society.. n CL nD.R... nE. nK.E... n.M n N D. n P. n Dr.P.. nDr.RJ ...;..-:..... nS,„ .- n Nelsor' S ns.IJndyopLtd LatlntsLtd ns.LiDen Industrial Supply haidM - tz %,.... ■JiiftuejdianBand ck.B& DrA Product! d ne.Qirers Ltd ' ' 'V.d pplieis Ltd ".Mete jd ,.„ ne.Spiriiiarters "CrSyste Design ; ne H RrD anfjrD 'isps Dr iZZZZZZZ'. ■iiifen/n! Securities Ltd . "W.JV. $ 10.194 4,905 8,244 2,000 682 10,600 1,972 155,128 689 1,148 11,434 584,298 2,400 150.930 47.093 152,975 6,984 77,443 1,558 1,499 13,747 18,215 91,120 96,195 90.888 39.775 2,536 4,353 4,780 2,144 15,215 3,828 112,317 7,434 630 1.356 595 961 9,235 1,981 123,073 1.563,913 6,905 1,587 502 4.296 12.877 839 20,102 3.299 700 13,263 540 1,737 3,423 3,984 13.708 1,000 670 789 72,141 2,515 1,790 5,352 6,971 21,005 26,472 2,887 16.058 7,960 1,720 1,451 4,445 10,778 1,146 2.020 9.986 640 SCHEDULE OF PAYMENTS s Nesbitt L 33,333 Nesbitt MC -.... 7.580 Neskainlith Indian Band 3,728 Nesselbeck AM 11,208 Nethercut & Co Ltd 3,125 Netherlands Overseas Mills Ltd.. 15,780 Neubauer Trucking J 32,913 NeubatlerDrH 4,534 Neubauer J 36,105 Neudorf Reporting Services Ltd .. 8,366 NeufeldC&H 2.111 Neufeld C 8.578 Neufeld D 10,641 Neufeld D 2,729 Neufeld DrDR 8,759 Neufeld E 9,609 Neufeld DrRD 4,970 Neufelds Body Shop Inc 789 NeuferR &T 34,247 NeumanLtd LD 1,847 NeumanDrKA 3,076 Neumann G 7,799 Neumann J 1,320 Neuropsychology Laboratory 1,630 Neva Contracting Ltd G 8.839 Neva Contracting S 30.379 Neva Enterprises 720 Nevile B 1,099 Neville Crosby Inc 84,780 Neville L 728 Nevin Sadlier-Brown Goodbrand Ltd . 50,389 New Blue Sky Restaurant 604 New Caledonia Demonstration Day Care Centre 16,896 New Caledonia Supplies Ltd 2,761 New Caledonia Symphony Orchestra :i...a 10.000 New Dawn Hostel :.... 3.922 New Denver Ambulance Service. 1,431 New Denver Children Centre 974 New Denver Community Reading Centre 1,323 New Denver Esso Service (1981) 2,771 New Denver Insurance Agencies Ud 2.783 New Denver-Silverton & District Homemakers Society 13,444 New Denver-Silverton & District Homemakers Service 74,428 New England Conservatory of Music 1,500 New Hazelton & District Chamber of Commerce 3,793 New Horizon Health Supplies 710 New Horizon Reforestation 54,065 New Horizons Lawn Bowling Society 1.971 New Japan Gardens Ltd 5,034 New Merritt Store 936 New Orchestra Workshop Society 1.000 New Play Centre 28.500 New Pui-Tak Day-Care Centre.... 15,283 New Quadra Travel Services Ltd . 36,278 New School for Social Research . 1,500 New Star Books Ltd 1.514 New Variety Daycare 2,603 New View Society 81,620 New Vista Care Home 2,038.091 New Vista Society 4,928 New West Bargain Centre 665 New West Diesel 122,322 New West Equipment Ltd 990 New West Undercoating 1,905 New Westminster & Coquitlam District Society for the Retarded 404,574 New Westminster Chamber of Commerce 10,329 New Westminster Counterattack.. 1,000 New Westminster Datsun Ltd 2,546 New Westminster Frame & Alignment Ltd 988 New Westminster Lawn Bowling Club 6,000 New Westminster Minor Lacrosse 950 E 347 New Westminster Rehabilitation Program 13,800 New Westminster School District 40 1,304,756 New Westminster Secondary School 1.035 New Westminster Volleyball Club 600 New-Line Products Ltd 11,697 Newbeck N 15,931 Newberry Cattle Co Ltd 502 NewbyDrJD 10,523 NewbyDrWG 4,813 Newco Glass Tinting Ltd 1,697 Newcomb L 2,902 Newcombe Glee Club 2,500 Newcon Logging 4,225 Newdel Mfg Ltd 15,000 Newhouse & Associates Ltd G H 3,186 Newland Enterprises 18,352 Newlands Golf & Country Club.. 3,949 Newman Creek Marina 1,143 Newman Steel Ltd 72,255 Newman HR 3,000 Newman R 741 Newnes Machine & Ironworks Ltd 2,376 Neworld Educational Cruises 2.350 Newsons TV Appliances & Home Furnishings R 1.560 Newton Readymix Ltd 9,251 Newton Septic Tank Service Ltd . 2,820 Newton United Pharmacy 247,295 Newton Western Drugs 88,634 Newton DW 6,391 Newton W H 967 Neyedli Enterprises Ltd C 1,780 NeylanFCJ 10,000 Nezil M 1,427 Ng Dr D H P 7,801 NgDrECH 4,794 NgDrGC 8,678 Ng Dr S C 3.830 Ngui-Kon-Sue Dr L 19.451 Niagara Hotel 1.154 Niagara Institute 3.109 Nichiporuk W 116,521 Nicholl DFA 592 Nicholls Trucking Ltd S 660 NichollsDrPJ 52,726 Nichols & Co 1,984 Nichols Trucking R 6,059 Nicholson Equipment Ltd 950 Nicholson Mills 5,325 Nicholson Travel Agent T 3,461 Nicholson A A 1,645 Nicholson H A 6,878 Nicholson MT 525 Nicholson RS 750 Nickel J&M ■ ■ 809 Nickel S G 803 Nickels Cartage Co Ltd 1.401 Nickerson F 1.195 Nickerson F 4.581 Nickerwest Holdings Ltd 609 NicoWynd Golf Club 3,340 Nicol A 740 Nicol AS 1.669 Nicol S 44.971 Nicola Chain Saw & Equipment Rentals 2,987 Nicola Family Society 6,171 Nicola Grasshopper Control Committee 10,000 Nicola Post & Rail Ltd 39,543 Nicola Stock Breeders Assn 3,272 Nicola Valley Archives Assn 3,931 Nicola Valley Association for the Mentally Retarded 12.000 Nicola Valley Baseball 2,500 Nicola Valley Counselling Centre 40,964 Nicola Valley Detox Centre 96,261 Nicola Valley Fall Fair Assn 884 Nicola Valley General Hospital... 1,592,333 Nicola Valley General Hospital Auxilary 2,489 Nicola Valley Home Care Society 17,148 PUBLIC ACCOUNTS 1 Nicola Valley Homemakers Society 124,918 Nicola Valley Indian Administration 14,975 Nicola Valley Native Pee Wee Hockey Club 1,500 Nicola Valley Sand Gravel & Ready-Mix Ltd 12,591 Nicolet Instrument Canada Ltd ... 174,750 NicollsJ 1,385 Nicomen Fen Enterprises Ltd 6,081 Nicomen Gravel Sales 5,011 Nicomen Island Improvement District 117,000 NidderyLG 1,245 Niecke Cinematique Ltd Ronald.. 3,446 Niedermayer Steidl & Co 7,251 Niedermayer D P 1,188 NiednerLtd 1,713 NiehausS 1.648 NieldD&S 1,440 Nielsen Contracting 700 Nielsen Equipment Rentals Ltd... 213,341 Nielsen Ltd N J '.. 1,658 Nielsen Woodwork E 520 Nielsen Dr D T 1,940 Nielsen K 2,700 Nielson Logging 536 Nielson Woodwork E 3,618 Nigel House 135.169 Nighthawk Express Ltd 644 Nightingale Pharmacy 35,354 Nikas Holding Ltd 2,651 Nikirk WC 34,063 NikkelJ 8,713 Nikolai Millwork Industries Ltd .. 14,605 Nikolai DrE 742 Nikon Canada Inc 9,215 Nikulak A 1.714 Niles Clark Trucking 10.810 Nilgiri Rest Home 100,775 Nilos Canada Ltd 2,554 Nilram Holdings Ltd 800 Nimbus Paddles 905 NimchukDrDPA 696 Nimko Grading J 731 Nimpo Lake Enterprises Ltd 5,043 Nimpo Lake Garage 972 Nimpo Lake General Store 1,096 Nirenberg Dr A A 1,113 NirsimlooS 38,058 NisbelTire Ltd 2,144 NishgaSchool District 92 1,645,047 Nishga Elementary Secondary School 600 Nishiguchi Dr K K 1,294 Nisika Enterprises Inc 1,055 Nissens Family Day Care 33,069 NitikmanRC 4,771 NitikmanRC 11,158 Nitro Trucking 2,099 Nittel J 680 Nivens Gradall Service Ltd 18,502 Nixon J &G 8,503 Nixon Antifaev & Co 647 Nixon Bros Trucking (1978) Ltd . 3,954 Nixon Dental Laboratory 2.838 Nixon Ltd E 7,921 Nixon C 3,562 Nixon DrDS 1,303 Nixon GR W 2,035 Nixon DrM I 2,462 NixonS 1,190 Nixons Book Store Ltd 1,262 NL Rucker Products Ltd 23,489 No 1 Auto Body 649 No 1 Fniitstand 599 Noahs Ark Day Care 6,103 Noble Tractor & Equipment Ltd.. 16,416 Noble J M 2.256 Noble M 1,525 Noble R A 1,040 Noble W J 1,982 Nocom Industries Ltd 807 Noddins Boat Yard 1,186 $ Nodes Construction Ltd H F 91,443 Noel Enterprises 776 Nohels Logging Co Ltd 111,619 Nolan Drugs Ltd 340,556 Nolan Pro Shop Ltd J 732 Nolan J 9.049 Nolle Design G 1.323 Nomadic Tree Planting 41,768 Nomarg Management Inc 6,047 Nonad Plastic Products Ltd........ 537 Nook The 522 NooneDrJ 22,807 Nooralis Internationa] Goodies Ltd 1,156 NoordhosE 977 Noos Pizza Ltd 2,410 Noosatsum Waterworks District.. 592 Nootka Sound Historical Society. 1,000 Nootka Sound Service Ltd 2,680 Nor San Trucking 6,009 Nor Van Trucking & Contracting Ltd 3,627 Nor-Am PatientCare Products Ltd 2,496 Nor-Del Electronics Ltd 2,580 Nor-Kam AirSanico Ltd 1,160 Nor-Mar Truck & Equipment Ltd 78,579 Nor-Pac Marketing Ltd 788 Nor-West Excavating 34,910 Nor-West Water Well Drilling Ltd 7.156 Noramco Industries Ltd 5,243 Noramco Wire & Cable Co Ltd .. 30,411 Noranda Exploration Co Ltd 2,500 Noranda Mines Ltd 8,508 Norberg & Wiggins Insurance AgenciesLtd 1,732 Norberg Ltd R 1,426 Norberg Motors Ltd 33,003 Norbert Machinery Inc 6,614 Norbon Forest Services Ltd 5,550 Norbraten Bros Lumber Ltd 23,659 Norbroc Service Ltd 20,932 Norbury DrD A 1.907 Norby DM 6,701 Norcam Automotive Ltd 7,478 Norcar Logging Ltd 759 Norco Septic Service 1,896 Nordan Import Ltd 735 Nordel Hardware (1976) 1,760 Nordel Management Corp 2,224 Nordel Western Drugs 42,942 Norden Dr J 1,584 Nordgrcn K 1,475 Nordic Cross Country Ski Club .. 1.500 Nordic Electric Ltd 2,688 Nordic Laboratories Inc 3,484 NordineCorp B M 2,008 Nordiandslaget 750 Nordli Construction Ltd 986 NordlingerKF 11,554 Nordquist D 629 Nordstrom D 2,661 Noren Trucking Ltd B 27,127 Norenk Enterprises Ltd 1,608 Norfield Business Systems 5,671 Norfield Hart Ltd 2,270 Norfolk House School 126,206 Norfolk H 1.520 Norgaard Ready-Mix Ltd 24,572 Norgate Auto Body Ltd 5,108 Norgate Child Care Society 5,509 Norgene Doll Products 737 Norgren Home 67,134 Noric House 6,238 Norland FOrest Products Ltd 103,100 Norline Coaches Ltd 6,201 Norlynn Distributors 866 Normag Equipment & Rentals Ltd 3,272 Norman Binding Corp 2,075 Norman Rule Co 10,057 Norman Trucking Ltd Reg 25,617 Norman Dr DC 2,879 Norman P 6,730 Norman R 7,716 Norman SE 634 Normand A E 1,908 NormandeauGE fl Normandy Lodge Normandy Private Hospital i" Normans Mushroom Farm UmB Normans Pharmacy Normans Photographic-Ltd...laK Normative Systems Inc .......... Norms Backhoe & Excavating Ltd Norms Contracting Norms Sports Centre Ltd Norms Truck & Loader Service .. Norn Contracting R Norn D .[...""_ Norpac Controls Ltd Norquist Shantz & Davies......... NorrisS &MonaghanTJ„ Norris Circle Drags NorrisJM .'iiffii. Norris M Norris DrM M '."■&.. Norrish Safety Centre Ltd J....... Norscot Transportation Ltd Norsecraft Industries Ltd ....MM Norshore Rentals Ltd Norstan Sales Nortec West Ltd North & South Saanich Agricultural Assn North & West Vancouver School Districts North Acres Farm North American Contractors Ltd. North American Guard Dog & Kenneling Services Ltd......... North American Heating & Air- conditioning Wholesalers Assn North American Scientific Chemical Ltd North American Van Lines Canada Ltd North Associates Canada Ltd North Bench Contracting Ltd North Bend Community Assn .... North Bend Homes Ltd ............ North Bluff Auto Services Ltd.... North Campbell River & Quinsam Heights Wfoter District *£&■' North Canadian Forest Industries Ltd . North Cariboo Flying Service Ltd North Cariboo Growers Co-opera- tive -•-.-- North Cariboo Logging Ltd North Cedar Waterworks District. North Central Heating Ltd......^ I North Central Plumbing & Heating Ltd .......... North Central Press Ltd North Coast Air Services Ltd..... North Coast Islands Regional Arts Council North Coast Rentals Ltd ........... North Contracting Ltd D........... North Contracting The North Delta Minor Lacrosse Assri North Delta Pharmacy North Delta Service Ltd ........... North Delta Soccer Club........... North Delta United Soccer Club.. North Douglas Distributors Ltd^ North Eastern Welding & Machinery Co Ltd ......... North End Restaurant North End Shell ■•■■•■- North Island Building Suppl^ggK; North Island Chain Link Fe^W^ Ltd ■--•-■ North Island College ....-.■- North Island Frozen Foods Ud ... North Island Funeral Homes ^V North Island Gazette Lid ......-■- North Island Glass Ltd North Island Insurance Sei^gs. Ltd Otangh Regional Hospi- )isiricu Okarins Union Board of kh.iri Okaiiag Youth Resources [starafe rreation Marine slaitdw rinary Hospital. ~l,srServices Ltd.. Vling Shop Ltd... ■(mens Recovery 0;Ltd ■ Motors Ltd I Pharmacy Ltd... i auction I r Movers & Pilot San Neurological Pjcilit -ign Ltd Peace ries Ltd IVaoe ing & Bolt Sup- Ud™ M Peace Home Society . Peace munit y Resource istituency Serv- PeaBB I-air Assn Peace s Ltd Peace mastics Assn.... Peace-EDrical Society ... PeaceiH lemakers Service I & Gun Club .... Bindary School ... urinary Clinic Ltd a Ltd rchool b Ltd B Ice Ltd Eipment Ltd fcinoe Club larina Ltd hda Ltd r Waterworks Dis- ShoreeitDay Care Serv- Society. Shoifeijfrgy Lab Shorn social ion for the siqdlyjlidicapped Shore, iociation for the itallvS^ided Shons-. sociation for the itaHjcH licapped SfioSIery Sales SiioxiHness Services... Shew mmunity Credit bn. iShuKiIkroom Ltd :Slu);e.l/ing School Ltd . rShoie nily Service So- SheK-f; Press Ltd Shoreline Store I ans Senior B La- se.Clut„. S_hare;I rmation & Refer- Socjety- Store 'ing & Learning ihe„^. Stacci itessori Childrens SlMfeftitessori Day Care it re.,....;., ShtoftJ^utn & Archives \>>$b>et Neighbourhood '-Shore ;vs.. «Ppr Neighbourhood il.uini Ill 2,043 1,620 553 34,140 1,220 1,598 79,802 1,272 1,695 357,214 167,569 7,238 296,318 897 2,375 7,638 24,322 18,300 1.000 1,670 5,272 1,985 247,977 1,520 600 3,989 1,712 513 736 815 90,263 2,850 1,652 845 1,515 101,225 1,625 219,947 156,092 326,814 596 2,600 2,322 1,248 1,666 139,936 1,998 86,984 1,180 4,297 27,240 4,209 2,809 2,961 4.050 1,226 SCHEDULE OF PAYMENTS North Shore Old Goats Hockey Club 800 North Shore Optical Ltd 3,664 North Shore Parts & Industrial Suppliers Ltd 6,437 North Shore Playcare Society 41,390 North Shore Plumbing & Heating CoL 8,117 North Shore Private Hospital 524,903 North Shore Projects Society for the Low Income & Handicapped 14,763 North Shore Radiator Co Ltd 567 North Shore Safety Council 6,000 North Shore Sailing School 1,141 North Shore Taxi Ltd 14,432 North Shore Truck & Diesel Ltd . 2,420 North Shore Union Board of Health 1,451,372 North Shore Volunteers for Seniors 13,510 North Shore Winter Club Midget B Reds Hockey Team 550 North Shore Winter Club Midget B Whites 600 North Shore Winter Club Peewee A Hockey Team 1,000 North Shore Womens Centre 20.206 North Shore-Haida Glass Ltd 805 North Shuswap Community Assn 4,750 North Sper Products 28,948 North Star Day Centre 3,938 North Star Elementary School Day Care Centre 13,730 North Star Fabricating & Contracting Ltd 17,217 North Star Motors Ltd 36,953 North Star Service 1,619 North Surrey Minor Football Assn 6,000 North Surrey Minor Hockey Association—Midget B 1,342 North Surrey Minor Hockey Assn 600 North Surrey Senior Secondary School 600 North Surrey United Church Day Care Centre 28,642 North Thompson Arts Council.... 825 North Thompson Contracting Ltd 4,492 North Thompson Fall Fair Assn .. 3,523 North Thompson Overture Concert Assn 1,685 North Thompson Ready Mix 74,962 North Thompson School District 26 4,179,946 North Valley Contracting ......iSi 7,011 North Valley Supply Ltd 2,439 North Van Shell Service 2,234 North Vancouver Chamber of Commerce 10,775 North Vancouver Community Arts Council 7,000 North Vancouver Cruisers Summer Swim Club 2,522 North Vancouver KLASS Assn 102,205 North Vancouver Minor Lacrosse 1,260 North Vancouver Recreation Commission 1,464 North Vancouver School District 44 15,555,356 North Vancouver-Capilano Constituency Secretarial Services.. 8,550 Nort West Carriers Inc 807 North West Life Assurance Co of Canada 762 North West Motor Corp Ltd 561 North Western Hearing Centre 1,516 North Wind Ranch 6,108 North-East Directions 15,337 North-West Bindery Ltd 200.330 North-West Expeditions 1,383 Northborough Developments Ltd. 142,171 Northbrook Esso 1,559 Northcall Communications Ltd ... 2,827 Northcoast Forest Products Lid... 165,872 Northcoast Marine Museum Assn 27,164 E 349 Northcoast Regional Library Committee 2,000 Northcop Logging Co Ltd 18,071 Northeast Dr N G 14,388 Northern Alberta Dairy Pool Ltd. 1,670 Northern Alberta Railways Co.... 3,308 Northern BC Chess Assn 3,465 Northern BC Museum Assn 61,661 Northern BC WinterGames 53,300 Northern Bearing & Drive Service Ltd 676 Northern Co-operative Centre 968 Northern Construction Specialties Ltd 1,321 Northern Crane Ltd 28,915 Northern Culverts & Metal Products Ltd 471,371 Northern Diesel Services Ltd 1,028 Northern Drugs Ltd 43.764 Northern Eau Claire Construction Materials Ltd 21,773 Northern Fireplace Ltd 30,000 Northern Frontier Trucking & Landscaping Ltd 3,402 Northern Rin-N-Pizza (1977) Ltd 1,009 Northern Gem Foods Ltd 2,918 Northern Glass Ltd 650 Northern Hardware & Furniture Co Ltd 17,025 Northern Ice Supply (1977) Ltd .. 1,347 Northern Interior Divers Ltd 4,113 NorthernlnteriorTransceiversLtd 2,110 Northern Interior Union Board of Health 40,690 Northern Lights Alpine Recreation 5,840 Northern Lights Broadcasting Ltd 1,655 Northern Lights College 5,658,123 Northern Lights Motel 6,186 Northern Linen Supply 20,951 Northern Magneto Ltd 14,672 Northern Marine Supply Ltd 6,808 Northern Masonry Ltd 42,243 Northern Metalic Sales Ltd 53,757 Northern Miner Press Ltd 993 Northern Mountain Helicopters Inc 500,706 Northern News Agencies 1,400 Northern Purification Services Ltd 1,220 Northern Registry Services Ltd... 1. 176 Northern Roofing Ltd 22,547 Northern Screen Prints & Signs .. 1,045 Northern Sentinel Press Ltd 3,439 Northern Services 617 Northern Sewer & Sump Ltd 720 Northern Star Cafe 620 Northern Steel Ltd 14,515 Northern Thunderbird Air Ltd .... 261,437 Northern Times 3,486 Northern Tire & Rubber Co Ltd.. 5,872 Northern Toyota Centre Ltd 1,981 Northern Training Centre 535,830 Northern Trans-A-Matic 5,458 Northern Water Wells Ltd 42,012 Northern-West Elevators Ltd 715 Northey & Associates Ltd J L .... 2,484 Northey Lake Farms Ud 3.709 Northfield Construction Ltd 868 Northgate Chevron & Car Wash.. 6,002 Northland Battery & Radiator Service (1977) Ltd 6,252 Northland Commercial Sales Ltd. 24,126 Northland Communications Ltd .. 4,349 Northland Delicatessen Ltd 1,815 Northland Forest Products Ltd.... 5,520 Northland Machine Ltd 2,536 Northland Mobile Home Towing. 6,003 Northland Redimix Ltd 1,805 Northland Reefer & Trailer Service 4,866 Northland Rentals 882 Northland Sports Sales Ltd 1.754 Northland Steel Reinforcing Ltd . 6.349 Northland Tirecraft Ltd 855 Northland Tree Service Ltd 101,594 Northland Utilities BC Ltd 1.148 ^ PUBLIC ACCOUNTS 1980/81 $ Northline Petroleums Ltd 1,897 Northmount Camp Services (1975) Ltd 5,965 Northmount Construction Ltd 1,231 Northmount Optical Co Ltd 4,781 Northmount Pharmacy Ltd 163,095 Nnorthridge Plymouth Chrysler Ltd 9,401 Northrup King Co 720 Northside Chevron Service 1,057 Northside Orchards Ltd 1,474 Northside Steel Fabricators Ltd... 83,933 Northstar Industries Ltd 1,545 Northstar Inn Ltd 658 Northsyde Automotive Centre Ltd 1,500 Northtown Motors 1,730 Northway Electric Ltd 6,930 Northway Logging Ltd 555 Northway Plumbing & Heating Ltd 1.945 Northway Service 804 Northwest Alfalfa Products Ltd... 2,514 Northwest Artist Canvas Ltd 3.029 Northwest Auto Supply Ltd 786 Northwest Carpet Distributors Canada Ltd 976 Northwest Communications Ltd.. 25,310 Northwest Community College... 6,128,301 Northwest Crane Rentals Ltd 119,859 Northwest Ecological Animal Research Ltd 49,638 Northwest Farm Equipment Ltd .. 1,846 Northwest Florists Association Inc 1,000 Norhtwest Four Wheel Drive Clinic Ltd 1.257 Northwest Hydraulic Consultants Ltd 3,390 Northwest Laboratories Ltd 31,365 Northwest Marine Technology.... 6,025 Northwest Marine Trade Assn .... 7,044 Northwest Musical Services Ltd.. 1,325 Northwest National Builders 2.699 Northwest National Exhibition Centre 2.349 Northwest Native Social Workers Assn 5,000 Northwest Paving Co Ltd 1,100,661 Northwest Photographic Rental Ltd ,. 7,914 Northwest Pipe & Equipment Ltd 709 Northwest Plastics Ltd T............ 1,354 Northwest Propane Ltd 52,092 Northwest Propeller & Repair Ltd 4,325 Northwest Protective Garments Ltd 2,510 Northwest Real Estate Board 528 Northwest Realty Inc 2,436 Northwest River Supplies 642 Northwest Rubber Mats Ltd 11,317 Northwest Screw Products Ltd.... 847 Northwest Solarseal Mfg Ltd 8,875 Northwest Tackle Mfg Ltd 5,031 Northwest Telecommunications Inc 99,670 Northwest Territorial Airways Ltd 8,246 Northwest Trading Co Ltd 700 Northwest Transport Ltd 5,686 Northwest TVavel Ltd 3,263 Northwest Video Systems Ltd .... 12,492 Northwest Wood Preservers Ltd .. 3,262 Northwestern Security Ltd 2,517 Northwood Pulp & Timber Ltd ... 27,108 Northwood Pulp Ltd 8,400 Northwoods Inn 1,020 Norton Contracting Ltd K 13,927 Norton Stewart Norton Cave & Co 758 Norton Trucking G 662 Norton Trucking J P 27,299 Norton Trucking W 501 Norton Welding 674 Norton D 1,750 Norton K 8,518 Norton W H 1,968 Nortron Communications Inc 1,604 Norvan Optical Ltd 1,893 Norweld Supply Ltd Norwest Acoustics Norwest-Piva Plant Laboratories Inc Norwich-Eaton Ltd Norwolf Kennels Norwool Enterprises Ltd Nothey Lake Farms Ltd Noton WF vrrt-.,-., Notre Dame High School Athletics Notre Dame Regional Secondary School Nottingham Co Ltd J A Nouch Welding Nova Installations Co Ltd Nova Scotia College of Art & Design Nova Track Analysts Ltd Novaco Day Care Centre Novak DrE Novatech Designs Ltd Novatrack Analysts Ltd Novation Agencies Ltd November House Novopharm Ltd Nowicki Custom Tractor Services Ltd Noxzema Chemical Co of Canada Ltd NoyeMO.-. NRS Industries Ltd Nu Crest Wholesalers Ltd Nu-Crescent Cleaners & Laun- derers Nu-Life Nutrition Ltd Nu-Metrics Nu-Way Cleaners Ltd Nu-West Video Systems Ltd Nuffys Donuts Nugent DrR J Nukko Lake Community Library. Numans Enterprises Ltd Nundal Cherrington & Easing- wood Nunn D Nunweiler A A Nursery land Nursing Sisters Association of Canada Nutchatlaht Indian Band Nutri-Health Products Nutter Contracting B Nuttgens F Nuymbalees Society Nyberg Logging Ltd E Nyce DL NyceH NyeDrG Nygaard & Son D Nygaards Chevron Service NykalykL Nylander Trucking E Nylander Trucking R Nylen V L & I K & Royal Bank of Canada Nylen VL&1K Nymeyer W H Nyquist J Nystrom Enterprises Ltd Nystrom Dr R M O & H Services Ltd 0& KTrucking O&R Enterprises Ltd OAP Branch 52 Activity Centre Society OCL Industrial Materials Ltd ODS Online Data Systems Ltd ... OK Apiaries OK Builders Supplies Ltd OK Corral OK Falls Pharmacy OK Paving Co Ltd OK Power Systems OK Ready-Mix Ltd OK Tire Brake & Wheel Ltd $ 5.703 1,493 44,549 4,372 1,186 5,118 880 876 600 893 1,762 33,656 3.698 1,400 7,381 13,202 653 687 3,258 3,000 1,315 5,411 40,978 4,451 1,000 3,337 2,341 1,696 1,273 1,647 11.455 864 984 4.004 1,400 53,745 3,883 1.104 1,760 37,792 825 4,317 852 15.216 2,984 3,786 1,801 700 700 28.041 39.347 2,171 3,495 2,304 97,182 1,090 16,910 1,217 1,641 780 4,603 12,005 8,706 1.654 7,646 11.423 1,313 532 19,561 10.683 46.470 367.143 7,653 5,968 902 OK Tire Stores OK Trucking Co Ltd .... OK Valley Fabricating Ltd...J OK Welders Supplies Ltd..p OMC Distributors.... j Oak Ave Day Care Centre .. Oak Bay Beach Hotel ..'..< Oak Bay Bicycle Shop Ltd ..fl Oak Bay Community AssnJ^ Oak Bay Lodge Oak Bay Lodge Adult Day Car Oak Bay Marina & Sealand of ill Pacific Ltd Oak Bay Marina Ltd ™ Oak Bay Marina Restaurant ...f- Oak Bay Parks & Recreationi Oak Bay Star Ltd ?M Oak Bay United Pharmacy . Oak Bay-Gordon Head ConstiW ency Secretarial Services ...Jj Oak Lodge Oak Meadows Stables.;.,.: Oak Park Motel Oakcrest Food Stores Ltd , Oakden One Optical Oakfoid W J J Oakherst Private Hospital.; Oakite Products of Canada Ltd'.I Oakley DrE T „BT^ Oakmans Grocery Oakridge Landscaping Ltd ..Mt Oakridge Resort Services...Mm Oakridge United Drugs .......flB Oasis Campsite The ,.£,. Oasis Coffee Shop-Concession... Oasis Holdings Ltd .fl Oasis Hotel.. Oasis Service MMm Oatway DrW A ObadM Obal Building Supplies.tJd..... Obbies Sales & Service Ltd....... ObeeB ObergW Obovle Ltd BG \m\\\\\\\\\\ ObpylePJ ..MM Obrian P Obrien & fiierst Logging Ltd ..£j. Obrien Press Ltd —ZsMM Obrien Dr J C ...M Obrien KI ., Obrien RN Obrien S .i&Ma Obrien DrTE Obryan R M ObyrneD J Occupational Training Council.... Ocean Aero Engines........fl Ocean Air Systems I Ocean Books fl Ocean Ceramics Ltd.......... Ocean Coatings Ltd fj$p Ocean Construction Supplies Ltd Ocean Falls Corp Ocean Falls Diagnostic & Treatment Centre... Ocean Falls Public Library Assn. Ocean Fisheries Ltd \ "^P- Ocean Rark Ceramics Ltd Ocean Park Nurseries Ltd Ocean Pipe Ltd -m? Ocean Property ManagemenqHB Ocean Scaffolding & Shoring Co Ltd Ocean Sound Corp ....-■•■ Ocean Spray Canada Ltd —i-t-SgC, Ocean View Burial ftrkCo Ocean View Guest Home.if.i^" Ocean Village Beach Resort Ltd j Ocean West Industries Ltd Oceana Publications Inc Oconnell Mrs D w Oconnor Dodge Chrysler OconnorToyota Ltd ...-■■■■■ Oconnor DrD G • jM Action Ltd.. fl: for Key Person- ■ieporters General .Reporters New reporters Vancou- lesLtd. lltd... in L3| TPl il;ging Ltd 31 Lf [Ccge iinCcueClub jamBr Transport Ltd.... lunikl Health Centre.. jatsDeire Services jacDcts Ltd en fit Sales paiDr Fruit Ltd 'Jr.-iZl.-ic Ltd :;Miio y Saving Systems eaabintroadcaslers Ltd.. priif; Ambulance Vol- lenfiiEipartment leEiLpa Irrigation District |ri.theizer Lid -ill Fi Box Inc The ean'fire & Wheel Ltd... [in- Oi: Farm |.an H-i Supply Ltd L.ii Hth Spa LtamHtapters Ltd Isto Hirical Society JgaitiHi; Trailers .-Wtilnn Band k-w Inn Rodeo Riding f^fi^-i [atones Inc IgAftLf Marina Ltd IsritierCo MMiMline Real Estate s-n M line Regional Arts fSSiWcal Supplies Ltd.. S 55.016 11.000 9,945 1,394 3,767 1,680 820 1,570 1,187 1,577 2,194 6,258 838 4,708 96,197 57.778 159,616 4,476 1,664 19,769 10.465 714 31,097 2,246 2,400 15,233 2,950 1.068 . 1,478 21,015 6.114 4.836 52.353 1.575 31.136 2,793 272,726 882 808 6.953 7.773 924 14,636,406 1,000 23,310 28,718 2.539 22.715 3,032 15,755 1.207 5,537 1.912 1.225 2.023 165.897 1.143 521 765 1.543 992 2.394.156 818 9,043 3.959 15,000 5,553 3,961 3,662 660 11,500 36.956 SCHEDULE OF PAYMENTS $ Okanagan Mission Secondary School Senior Girls Field HockeyTeam 600 Okanagan Mission Youth Soccer Assn 600 Okanagan Music Festival for Composers 2,500 Okanagan Neurological Assn 37,836 Okanagan Park Country Club 3,592 Okanagan Pest & Weed Control Ltd 1,278 Okanagan Ponderosa Resorts Ltd 899 Okanagan Power Sweepers 11,627 Okanagan Reagents Co Ltd & The Royal Bank of Canada 25.885 Okanagan Recycling Ltd 29.034 Okanagan Regional Library 265.006 Okanagan Regional Library District 558.189 Okanagan Reinforcing Ltd 5,364 Okanagan Sausage Ltd 832 Okanagan Similkameen Tourist Assn 81,804 Okanagan South Constituency Office 1,603 Okanagan Stoves (1980) Ltd 766 Okanagan Summer School of Arts 36,800 Okanagan Symphony Society 16,500 Okanagan Tour Ice Co Ltd 1,552 Okanagan Tribal Council 5,000 Okanagan Truck & Equipment Wash Ltd 920 Okanagan Turbo Sprayers Ltd 12.638 Okanagan Uniform Supply 5,866 Okanagan Upholstery Inc 1,001 Okanagan Valley Ladies Field Hockey 600 Okanagan Water Well Drilling Ltd 11,620 Okanagan Womens Coalition The 2,000 Okanagan-Similkameen Regional Hospital District 236,269 OkaneDrJ 6,610 Okeefe Ranch & Interior Heritage Society & Bank of Montreal... 412.148 OkeeffeR 3,673 Okos Farm 960 OlafssonDH 1,270 Olalla Improvement District 2,182 Old Age Pensioners Organization 20,000 Old Country Rentals 14,510 Old Country Shoes 57.237 Old Crofton School Museum Society 1,500 Old Dutch Bakery 622 Old House Restaurant 1,170 Old McDonalds Farm 2,083 Old Meets New Furniture Ltd 3,527 Old Monis Tobaccon ists Ltd 1,071 Old Simon Day Care Centre 8,214 Old Style Auto Body Shop 1,670 Old Winery Self Storage 680 Olde Elevator Steak House 1,246 Olde England Inn & Anne Haulaways Cottage 2,122 Oldham J H 695 Oldham M .., 2,022 Oldhams Transport Ltd 2,206 Oldies But Goodies Car Rental The 808 OlenbergerF J 2,170 Olenders Auto Repair Centre Ltd 1,984 Oler Ford Tractor Sales 653 Olfert & Sons Ltd A 921 Olfert Bros Construction 980 OlfmanDr A 2,548 Olich G R 541 Olinda Nursery School 8,737 OlivarDrRS 8,150 Olive & Son B 1.631 Oliveira M t 1,782 Oliver & District Association for the Mentally Retarded 4,865 Oliver & District Chamber of Commerce 1,488 E 351 Oliver & District Parks & Recreation Commission 4.660 Oliver W F & Giltrap G K 187.563 Oliver Ambulance Service 776 Oliver Building Supplies Ltd 789 Oliver Chronicle 806 Oliver Co-operative Store Assn... 1,751 Oliver Curling Club 5.400 Oliver Drug Store Ltd 110,599 Oliver Family Centre 994 Oliver Fire Protection District .... 1,200 Oliver Funeral Chapel Ltd G F ... 7,624 Oliver Hughes & Drabik 923 Oliver Nurseries (1975) Ltd 34,710 Oliver Nursery School J 1,392 Oliver Osoyoos Community Arts Council 3,231 Oliver Poultry 720 Oliver Readi-Mix Ltd 611 Oliver Senior Citizens 16 10,000 Oliver Waldock & Richardson.... 828 Oliver-Gallagher Lake K O A 702 Oliver-Osoyoos Cooperative Growers Assn 81,409 Oliver A E 14,870 Oliver H 3,002 Oliver Dr J A 9.985 Oliver DrR D '. 746 Oliver T 6.228 Oliver W 900 Oliver W C 1.422 Olivers Books 503 Olivetti Canada Ltd 326,285 Olivetti Leasing Services 7,313 OHvotto A B 784 OHenbergerF.... 19.329 OlohanGC 1,367 Olohan M J 6.921 OlrikV .„ Li 1,400 Olsen Logging Ltd J C 2,233 Olsen Veterinary Clinic 2,200 Olsen D K 2,478 Olsen E 5,563 Olsen K 2,844 Olsen R 1,219 Olsens Pharmacy (1968) Ltd 50,445 Olson Animal Hospital 1,413 Olson Architects Program Planners 5,000 Olson Trucking Ltd J .v.sj. 32,781 Olson Trucking G 18,965 Olson Trucking K 40.412 Olson D 1,344 OlsonG 25,410 Olson H 1.800 LosonDrHI 9,742 Olson K 4,173 Olson M n..^ 9.024 Olson DrM L 16,783 Olson S . ^.:"jJ/..M.i 18,565 Olstad A 10.787 Olstead D W 1.796 Olsthoorn C M 1.000 Oltean Dr M S 14,035 Olympia Orthopedic Shoe Shop.. 6,076 Olympic Hotel 1.273 Olympic Industries Inc 4,565 Olympic International Agencies Ud 581 Olympic Refrigeration & Air Conditioning Ltd 3,642 Olynyk & Sons Ltd S 38,599 OlynykH 1.105 Oman M 766 Omar Enterprises Ltd 920 Omega Belt Co 3,251 Omega Communications Ltd 23,754 Omega Design 3,235 Omega Films & Equipment Ltd .. 15,339 Omega Films Ltd 7,243 Omega Management Ltd 47,520 Omega Transport Refrigeration ... 722 Omineca Advertiser Ltd 3,104 Omineca Building Supplies Ltd .. 12,019 Omineca Clinic 2.254 PUBLIC ACCOUNTS 1980/81 Omineca Construction Ltd 64,982 Omineca Distributors Ltd 1,863 Omineca Enterprises Ltd I »845 Omineca Golf Course 1,601 Omineca Hospital Society 628 Omineca Lodge 430,236 Omineca Office Services 15,950 Omineca Redi-Mix Ltd 2,602 Omineca Sports & Sound Ltd 1,135 Omineca Transfer 3,010 Omineca Transport 7,570 Omista Cultural Society 3,995 Onderos Oilfield Services 32,635 OnderwaterC 3,229 OndraL 533 One Hour Cleaning Spot 624 One Hour Martinizing 6,785 One To One Educational Services Ltd 4,563 One Way Adventure Foundation The 480,228 One-Write Accounting Systems Ltd 31,379 OneilN 1.635 Oneill Sports Services 2,114 Oneill AD 4,344 Oneill M 2,615 Oneill Dr M J 2,567 Oneill R 6,822 Oneill W D 2,415 Oneills Chevrolet Oldsmobile 31,077 OngSL 810 Onions Holdings Ltd D 35,698 Ontario Community Centre for the Deaf 3.290 Ontario Educational Communications Authority 18,424 Ontario Renews 574 Onys Auto Electric Ltd 2,277 Onyx Creek Industries Ltd 10,389 Oolichan Books 2,275 Ootischenia Improvement District 1,203 Ootmar Automotive 1,170 Ooisa Lake Enterprises 5,666 Opal K A 750 Open Learning Institute 4,572,798 Open Pacific Graphics 1,699 Open Space Arts Society 6,000 OpenshawG A 11.160 Operating Engineers Local 115 Joint Trawis Plan 3,865 Operating Engineers U Building Ltd 1,940 Operation Eyesight Universal 25,000 Operation Trackshoes II ,000 Opetchesaht Indian Band 10,015 OplasageM 8,452 Oppenheimer & Associates D 26,439 Oppenheimer Bros & Co Ltd 1,544 Opportunities in Mining 855 Opportunity Rehabilitation Workshop 232,534 Optic One 2,029 Optical Shop Inc 4,202 Optikon 1,222 Optim Two Consulting Ltd 1,071 Optique 2000 Inc 575 Opus Framing Ltd 8,186 Orange Julius 753 Orange Point Construction Ltd ... 2,644 Orangeville Raceway 28,941 Orchard Enterprises Ltd 501 Orchard Manor Ltd 122.753 Orchard Park Donut House 1,035 Orchard 1 5.700 Orehison L 3,616 Order of the Eastern Star 2.000 Order of the Royal Purple 2,420 Oregon State University 11,663 Oregon State University Book Stores 1,109 Oreilly R F 2,154 Organon Canada Ltd 29,348 OriM 4,979 Oriental Hand loom Bazaar 1,344 Orienteering Association of BC .. 14,200 Original Conforming Services .... 997 Original Crepmatic Food Ltd 924 Original Finishes Inc 1,515 Origineering International Inc 5,379 Oriole Lodge Family Care Home. 972 Orion House 502,138 Ormerod Forestry Ltd 2,500 Ormes Drugs Ltd (1975) 89,565 Ormond Block (1979) 3,175 Ormrod D J 513 OrmsbyDrMA 935 Ornamental Bronze Co Ltd 1,328 Ornamental Iron 900 Ornes N L 8.488 Orourke W 5.048 Orr&Ciarke 15,174 Orr DrR J 2,858 Orrefors Glass School 1,500 Orris Meyers & La Liberte 146,994 OrthE 789 Orthner A M 501 Ortho Diagnostics 1,273 Ortho Pharmaceutical Corp Ltd .. 10.348 Orthopedic Equipment Co Canada Ltd 725 Orthopedic Shoe Clinic 653 Orthotechs Management Ltd 7,118 Orton Holdings Ltd 752 Orvilles Septic Tank Pumping Service 1,033 Orvs Contracting 2,094 Osachuk L 9,826 Osadchuk Trucking M 9,805 Osadchuk A 3,400 Osborne Guest Home 134,153 Osborne Home 24,131 Osborne Propellers Ltd 5.485 Osborne W • 1,191 Osborns Shoes Ltd 1,394 Osbum Enterprises Ltd 19,425 Osburn Industries 1,506 Oscars Sporting Goods Ltd 1,368 OsecoBCLtd 1,288 OserPM 805 O'Shaughnessy Dr R J 9,662 OshiroG 4,501 OsmunsonDrWE 13,910 Osoyoos & District Minor Hockey Assn 900 Osoyoos & District Recreation Commission 4,140 Osoyoos Chamber of Commerce . 4,047 Osoyoos Foods Ltd 2,109 Osoyoos Golf & Country Club ... 41,921 Osoyoos Hardware & Lumber Ltd 695 Osoyoos Indian Band 16,520 Osoyoos Machine Works 3,288 Osoyoos Medical Centre 849 Osoyoos Museum Society 4,020 Osoyoos Ready Mix 3,501 Osoyoos Rural Fire Protection District 10,000 Osoyoos Times Ltd 955 Osoyoos Transfer Co Ltd 6,779 Osoyoos Vineyards Ltd 1,521 Ospika Day Care Centre 15,897 OstapchukE 10.410 Ostapovich Dr K W 4,682 OsterB 1.256 O'Sullivan Properties Ltd 1,668 O'SulIivanB 800 O'Sullivan DrT 5.744 OtaS 2.445 Otke Holdings Ltd 1,700 OTooleE 8.631 Otsuki H 600 Otte F J 6,463 Otter Co-op 3,672 Otterson L 9,331 Otteson R N 12,139 Ottesons Sawmill & Logging 2,609 Otto Consulting Services Ltd George 750 Otto Nurseryman & Landscapes Ltd jSmm OttoDr WG W .....jM Oulton Office Outfitters Ltd...!jK| Our Lady of Perpetual Help Church Our Savior Daycare Outdoor Adventures Outdoor Products Mfg Ltd ........ Outdoor Recreation Council of BC Outdoor Services ....„ Outdoors Unlittered .MM Outfitter The Outreach Alternate School......... Outrigger Restaurant j^E Outspan Construction Lid........ Ovaltine Cafe .,■,*■; "i.*iB Over DrT D ........'. Overgaard R M jsK Overhead Door Co Overland Contracting Ltd -;0S Overland Freight Lines Ltd Oveland Office Furniture Ltd -mm Overiander Building Maintenance I Overlander Extended Care Hospital .....JiW Overlander Library Society....... Overiander Motor Inn Overlanders Products Inc Overlook Ranch Ltd Oversea Courier Service (Canada) Ltd £M Overseas Book Centre ..UW Overseas Monitor Ltd Overwaitea Foods Ovington A OwDrPK Owen Bird Owen-Flood Turnham Green Sl Higinbotham ..../ Owen-Flood Turnham Green & Higinbotham in trust Owen E R igB Owen M ™^L\ Owens W G & Abraham D G Owens Drilling Ltd Owens Logging Ltd >J&j Owens Pump Service Owens Trucking J .aB Owikeno Indian Band Owikeno Logging Ltd Owl Automotive Ltd Owl Creek Contractors Ltd Owl Drugs ...... Owl House ■■■•-- Owl Rexall Drug Oxbury Trucking J ■-■-■ Oxfam aH Oxford Pendaflex Canada Ltd Oxford Products Ltd Oxford University Press Oxoid Canada Ltd Oyama Aggregates Ltd Oyama Community Club Oyama Fire Protection District... Oyama Irrigation District -..-- Oyarzun R -■- Ozard J H -••■■ OzierJ *WM Ozzard Services P & A Pharmacy Ltd ■-■■ P & B Contracting Ltd ■■■■■■ P St B Demolition Ltd ■—- P & B Growers Ltd •-■•■• P & B Management Ltd ........... P St C Contract Blasting Ltd P&EFarms •;L*S| P & M Answering Service Ltd.... P& R Repairs ......i^H PA Billiards Ltd ■■■■■■■ PAC1 FIC -MA P A F Management Ltd P A Tires & Accessories Ltd PB &K Gravel & Excavation.— Svslffl Vancouver Island intntMl isting Ltd kescr^in Centre P.rcWiiLtd Servffi-td CoufflLtd ■RMjflfctre Ltd (Transmission Co Vutoffl l^a-atamjipresentative La- : Tea iprtfljeLtd mllia Ltd ItiiisirjJ efinishing Ltd... Iilficcinipment Ltd jpticlji [erUalKdp) Ltd urg-Me;-td toldsjj | Is Da\»||e Centre Lelt«Ud |>,,rl»t*i$*Ltd \ng St. Repairs KLtd :als Ltd fflCo ; Canada Ltd InsS I ndo ^^^^^^^^^ lassBL larioegveyors "nimixl iEBoDptical Centre Co Fluid-Her Ltd .oegin| frinteianply Western Ltd . f Mara lent Ltd Promicis Film & Sound it Prodi on Services iMtgco [Busaiei'roducts Ltd ]nJ!ketC]e& Sport (1979) iietjlFs on Jewellery Ltd.. Ico.Wil !na Sctific & Industrial Ictronicnc cAlfilCoLtd ic An/ices Ltd ksation for Autistic uzerM ^viics & Instruments ic Awo s Soccer Team tilt heatre School ic Baiflte Ltd icBaild ic Hibliollege icfilaS: Co Ltd licBrid fic.Bnir Co Ud pr-Euil's Supplies Ltd ftcBusi's Equipment Ltd .. ficfiSt & Ribbon Co Ltd. fic-Ceii for Human De- JlDpmer |ficnl£stian Secondary fchoolj... 1fic_C»nEcheque Pacifique... |ficICo»Lines Ltd |fic-.Goa *iudio Ltd !iivCoa*iudiomelrics Ltd... fiiifibaThildrens Mission.. |fiu-Goa Cleaners Ltd fit-pOn "ue Equipment Ltd ifiw-ffifc Industrial Garment upptien • jfwfiua ndustries Ltd iitCiCoa nsiallations Ltd .... iftfttSoa-IurseriesLtd ifHSGaa rime Sharing Ltd... ifjftr&K Veterinary Hospital id. ^•%l£orunicatjons Ltd. 10,695 17,768 122,294 3,030 4,197 3.815 9,137 640 6,623 985 2,096 3,308 3,218 2,632 1,473 5,069 17,795 1,930 29.303 2.218 971 656 8,095 15,523 4,957 18.874 642 595 1,192 2,598 4,339 852 10.429 1.740 6,000 1,064 10,417 1.779 1,104 22,977 2,259 9,510 3,831 23,699 800 28,620 1,767 6,868 1,392 67,849 14.879 12.015 3,038 27,769 3,275 119,341 625 16,956 ,306,073 642 973 1,816 5,147 39,200 2,649 1,188 25,270 4,159 2.000 1,321 97,520 SCHEDULE OF PAYMENTS $ Pacific Controls Ltd 7,362 Pacific Custom Brokers Airport Ltd 847 Pacific Diesel Brake Ltd 973 Pacific Dodge Chrysler Ltd 72,105 Pacific Door Closer Service Ltd .. 817 Pacific Endura Finishes Ltd 2,342 Pacific Engines & Equipment Ltd 4,976 Pacific Equipment Ltd 26,075 Pacific Fasteners Ltd 3.595 Pacific Flowers (1964) Ltd 1,786 Pacific Forest Products Ltd 5,134 Pacific Forklift Rentals Ltd 711 Pacific Furniture Manufacturing Ltd 1,318 Pacific Gadco Ltd 3,393 Pacific GMC (1979) Ltd 407,707 Pacific Helicopters Ltd 198,600 Pacific Hi-Climbers Supply Co Ltd 1,438 Pacific Hotel 542 Pacific Hydrology Consultants Ltd 17,779 Pacific Industrial Filter Maintenance 1,574 Pacific Industrial Scale Co Ltd.... 103,933 Pacific Inland Pole & Piling Co Ltd 2,054 Pacific Inland Resources Ltd 9,494 Pacific Institute of Applied Gerontology 15,596 Pacific International Magnetics ... 79,541 Pacific Irrigation Ltd 97,688 Pacific Lawn Sprinklers Ltd 10.519 Pacific Liaicon Ltd 4.882 Pacific Lift Rentals Ltd 6,037 Pacific Linen Supply (1973) Ltd.. 2,627 Pacific Lock & Safe Ltd 1.603 Pacific Magazine Agency 3,839 Pacific Mainland District Canadian Power Squadron 1,580 Pacific Marine Training Institute.. 1,524,427 Pacific Mazda Peugeot 1,537 Pacific Motel 1,549 Pacific Moving & Storage Ltd .... 4,641 Pacific National Distributors 1,060 Pacific National Exhibition 301,057 Pacific Net & Twine Ud 1.679 Pacific Northern Gas Ltd 5,097 Pacific Northwest Bakers Convention 1,000 Pacific Northwest Bus Co Ltd .... 1,120 Pacific Northwest District Optimist International 960 Pacific Northwest Fishing Co 1,267 Pacific Northwest Region I T C Conference Fund 1,000 Pacific Office Interiors Ltd 31,087 Pacific Opera 16,500 Pacific Packaging Equipment Inc. 903 Pacific Parts Ltd 17,954 Pacific Pharmacy 26,667 Pacific Plumbing & Heating Ltd.. 7,845 Pacific Polygraph Service Ltd 600 Pacific Press Ltd 156,099 Pacific Produce Co Ltd 58,177 Pacific Refrigeration Ltd 743 Pacific Ribbon & Carbon Co Ltd. 84,069 Pacific Riding for the Disabled ... 4,233 Pacific Rim Airlines Ltd 10,876 Pacific Rim Corp 1,720 Pacific Rim Engineered Products Ltd 1,647 Pacific Rim Packaging Corp 1,402 Pacific Rim Publications 1,212 Pacific Rim Ready-Mix Ltd 14,385 Pacific Rim Seafoods 1.020 Pacific Scientific 1,759 Pacific Seafoods Ltd 1,769 Pacific Security 5,024 Pacific Share Collective Workers. 1,120 Pacific Sheet Metal (1965) Ltd ... 1,526 Pacific Show Productions Ltd 4,491 Pacific Soils Analysis Inc 38.941 Pacific Sports Ud 1.491 Pacific Spring Ltd 3,056 Pacific Steel Ltd 53,356 E 353 S Pacific Survey Corp 52,316 Pacific Tattoo Productions 21,000 Pacific Textiles Ltd 215,618 ftcific Track Club 3,940 Pacific Tree Services Ltd 26,281 Pacific Trident Fishing Co Ltd .... 11,830 Ffccific Trident Mariculture Ltd ... 1,635 Pacific Truss 2,441 Pacific Underground Installations Ltd 43,170 Pacific Undersea Gardens Ltd 1,614 fticific Vegetable Farm 3,720 Pacific Vocational Institute 18.494,826 Pacific Water Purifiers Ltd 4,237 Pacific Water Wells Ltd 37,130 Pacific West Maintenance Lid 951 Pacific Western Airlines Ltd 419,432 Pacific Western Equipment Ltd ... 2,426 Pacific Western Rentals Ltd 915 Racifica Pharmacy Ltd 19,424 Pacifica-Resi dentin I Treatment v*- Centre 23,890 Pack & Boots Shop 906 Packalen A 2,200 Packard H 24.289 Packford Dr R W 2,029 Packsaddle Disposal 6,417 Pacrex Enterprises Inc 1,361 PaczayD 1,500 Paddle wheeler Inn Ltd 556 Padgett R 3,340 PaetkauE 4,047 Page & Wilson Ltd 610 Page Eleven Books 2,032 Rage "Trailer Towing Ltd 5,614 Page DA 965 Page KM 1.400 PageMH J 4.252 Pages Trucking Ltd L 12,452 Paine Edmonds Dudley & Wood- ley 799 Paine Hardware Ltd 4,061 Paine D 2,000 Paint Gang The 4,800 Painter & Green Artists Ltd 4,466 Painter J HP 3,000 Painter R A 9,705 Painters Lodge Resort 2,512 Pakaboat Rental Ltd 1.743 Pako Graphics Ltd 516 Pal L 788 Palace Hotel 1,977 Palace News 1.578 PalatinT 1.489 Paleosy stems 526 Palfrey R 1.404 Palisades Hotel 1.594 PallaiR 1,785 Raller Farms Ltd 1.610 Palling Recreation Commission... 700 ftilm Dairies Ltd 116.337 Palm Tree Excavating Ltd 24,510 Palmberg G 2,661 Palmer Jarvis & Associates Advertising Ltd 40,813 Palmer E W 2,611 Palmer GK 1.150 Palmer L 2,583 PalmerPM 2,500 Palmers Excavating 8,301 Palmers Gradall Service 17,494 PalmquistB 4,072 Palms Motel 14,189 Paloma Motel Ltd 1.720 Paloranta Nursery 4,114 ftUs Pools & Recreation Ltd 2,831 Ffcls Preschool 972 Palumbo C 3,828 Pams Pastry Patio '.360 "Pamus Musical Instruments 980 Pan Abode Buildings Ltd 24,785 Pan-American Bulb Co Ltd 13.390 Pan-O-Ramic Farm Ltd 860 PanarDrBD 2,642 PanarM 2,061 E 354 PUBLIC ACCOUNTS 1980/81 $ 13,860 1,182 2,114 17,154 1,139 Panco Poultry Cargill Co Ltd 1.723 10,892 1,324 12,244 854 Pandoras Box Boutique (1969) Ltd 1,184 18,336 18,634 26,718 570 9,010 1.980 Pannell Kerr Forster & Associates 29,523 13,714 593 1,076 71,400 892 1,349 924 995 736 Papillon Eastern Imports Ltd 1,720 3,607 1,417 1,800 1,460 900 2,026 4,085 Paradise Hidden Bar Ranch 1,730 1,205 632 1,776 540 1,295 1,498 Paraland Development Corp Paramedic Instrumentation Ltd ... Paramount Management Corp Paramount Pictures Corp Canada 2.984 1,120 1,997 9.682 1,720 Parent Encouragement Group 62,148 307,790 7,438 2,230 Pargamour Enterprises Ltd 9,900 875 Park Ambulance Service Ltd Park Drafting & Drafting Aids.... 1.697 25,051 1,108 Park Lane Neckwear Co 161,976 516 Park Plaza United Pharmacy Park Royal Drugs Ltd 1,190 156,824 1,530 2,648 Parkavenue Leasing Corp.......... 655 Parkdale One Hour Cleaners Ltd . Parkdale Place Aduh Day Care ... Parkdale Place Housing Society .. 1,673 6,479 775,729 Parker Autopar . 1,734 s Parker Cattle Co Ltd 1,660 Parker Contracting Ltd B 4,033 Parker Ford Sales Ltd 12,249 Parker Johnston Ltd 1,187 Parker Ltd R E 1,035 Parker Motors Ltd 17,803 Parker Pacific Equipment Sales... 2,566 Parker Pile Driving Ltd D L.„.... 8,020 Parker A '' 728 Parker Dr B D 3,077 Parker D 12,435 Parker D J 850 Parkerl D 6,922 Parkers Delivery & Courier Service 5.29! ParkesE 3.502 Rarkholm Lodge 923,503 Parkholm Lodge Day Care Centre 27,624 Parkin Logging W E 1,181 Parkin DrH 2,002 Parkinson R W 20.153 Parkinsons Heating Ltd 532 Parkland Backhoe Service 4,102 Parkland Bookbindery 813 Parkland Building Supplies Ltd... 1.845 Parkland Mink Ranch Ltd 760 Parkland Secondary School 575 Parklane Lincoln-Mercury Sales Lid 8,739 Parklane Mohawk Service 2,813 Parklane Private Hospital 397,715 Parklea Nurseries 912 Parkolnc 4,434 Parko Mechanical & Electrical Contractors 8,097 Parkridge Private Hospital 717.768 Parks & Co 21,876 Parkside Emergency Physicians .. 2,187 Parkside Growers Inc 760 Rirksville & District Chamber of Commerce 7,121 Parksville & District Credit Union 20,217 Parksville & Qualicum. Association for the Handicapped 45.856 Parksville Ambulance Service .... 1,756 Parksville Animal Hospital 645 Parksville Auto Body & Glass .... 1,668 Parksville Auto Parts (1978) Ltd.. 934 Parksville Chevron Service........ 1,509 Parksville Chrysler Ltd 1,273 Parksville Dental Laboratory 1,802 Parksville East Waterworks District 7.533 Parksville Glass 634 Parksville Group Home 98,485 Parksville Optical Co 4.217 Parksville Qualicum Beach Progress 787 Parksville Sand & Gravel (1975) Ltd 697 Parksville Tire Distributors Ltd... 1,614 Parkview Chevron 1,280 Parkview Place 890 Parkview Place Society 134,950 Parkview Rest Home 117,584 Parkway Propane Ltd 978 Parkway Service 521 Parkwest Motors Ltd 2,026 Rirkwood Terrace Day Care 20,603 Parlby Construction Ltd 9,756 Parliament Conservation Centre .. 6,836 ft*trmenter& Bulloch 763 Parrish A 1,409 ParrottG 980 ParsloeD 3,000 Parslow Lock & Safe Co Ltd 608 Parson G 760 Parsons Brinckerhoff Quade & Douglas Inc 24,800 Parsons Contracting Ltd 1 5,836 Parsons Moving & Storage Ltd ... 5,782 Parsons A 675 Parsons CS 700 Parsons M 6,000 Parta Industries Ltd 1,859 Participaction RulridgeC .**„,;■ Parts Industries Ltd .MM ParukG '.'.'.'.'""' Pasayten Forest Products Lid....!' ftishco Rock Contractor Ltd Pashley DrS Passlin Hotel ...'"' Paste-up Services Ltd...........,.; Pastoral Institute of BC ........... Patch Automotive & Industrial Supplies Ltd afl Patch DrJ R ' PatchT W jfl Patek Supplies Ltd ,Mt Patel Supplies „3K Patenaude & Sons A W ............ Paterson & Associates M B Paterson Dr S P & Paterson Dr P B Paterson Trucking R ;1R" Paterson H I Paterson N R , Paterson R ,-,-; ..,.. Paterson S <3^b Paterson S .2 Pathfinder Travel Ms, Pathways Day Care Program ...... Patience Holdings Ltd \WM Patients Comfort Allowances...... Patken Contracting .jfl Patlar Holdings Ltd Jfl PatonID fl Paton N 3fl PatriaszK I Patricia Bay Farm Ltd JIB Patricia Service Patrick Equipment Ltd Patrick D .„*; .Ifl Patrick R J fl Patrick Y I^ts Cameras Pits Truck Si Crane Pats Trucking Patten Truck i ng D Patten D ftitterson L & C I Patterson Enterprises Patterson Lodge Patterson C ..... Patterson G W Patterson J .....vi Patierson N Patterson R Jfl Patterson R A Patterson RG -vjS Patterson DrR H Pattersons Auction Mart Ltd ...... PatliDrR ?&m Pattie Mitchell & Helm Putt ison Lease J ■•■■■• Pan ison on Main J --■■■ Pattison Toyota J Patton & Cooke Ltd ..... Fation Consultants Ltd F D Patton Trucking L ■■■■■• Patton DrREF Pattullo Moving & Storage (1977) Ltd ■•■■• PatzM .'.3 ■■■-■ Paul & Co ■MM Paul Revere Life Assurance Co... PaulJE Paul L ■■••• Paul Dr N D ■■■-- PaulT ■■■■■ Paul W ■ <Sfl Paulin & Co Ltd H ••■•- Paulin Travel Service Georgc.^B Paulin R S ■•■■■ Paulines Smoke & Gift Shop Paulos Dr D S Pauls Auto Body Ltd Pauls Blade Cat Ltd --■■ Pauls Garden Service Ltd Pauls Gradall Service bee I — UifiB) Ltd ,pcrll<ales Ltd... ,k>rJ :ieaners .... fldiffljd D.| Bodf I Home H . I Council.. uitfR;, Vancouver Ltd.. [Jfl felub.. 3rtflises( 1978) Ltd. land - .iflr .ntfel es Ltd , akfl .di'cal ■ft. .VI iber Supplic Drag Wo* World ABgatesLtd D.. are«ajlerprises..J lasts Ud Mike... neal Leonard ... cpdnrvice 1]::::::::::::: Orcd Meadows Ltd . rth < ling Club rchl Care Society n.r.i.rici Hospital rtr. I.ors Ltd rnhd lications Ltd IrchiJeer Club rem die Care Society.. 'oum Automotive Ltd... oonl Printers oumilemals & Sales Inc lott UdJM i^*». jadthlver Ltd ,'jir.e* Care Home ntfal Church Svccska Highway Tour- i"cr sck News [©en ttle Co Ltd j«r rth School District LEv-.roto Copy Ltd tuecuth School District Styarard Regional Hos- fl&prises Ud . terilivery ■products S 568 2.058 1.117 2,390 2,095 16.134 1.615 2,014 5,158 691 57,896 4,559 5,604 4,637 2,624 11,120 2,643 3,875 9,860 5.864 2.088 1,452 1,594 18.629 295.298 2,717 4.847 5,742 •858 5,700 37,402 84,418 585 560 6,637 800 1.752 700 5.085 5.211 6,272 40,697 8.943,699 10,956 2.509 15.000 16,347 1,088 2,439 7,005 2,386 1,719 404.473 1.014 55,298 5,228 1,615 10.910,733 2,308 Sis Ltd vlndry (1973) Ltd.. it*- lis & Co It Campsite , flEimunity Fall Fair. n-J I1 atton District ml F-macy Ud ndiTsfer """»* I *) Service f kqment Ltd IPoi & Mahoney . .PL cms Society . 582,292 3,502 835 43.180 1.347 626 4,893 1,848 1,300 2,208 1,000 4,058 3,970 23,943 864 1,175 695 4,331 4,221 2,922 4,681 SCHEDULE OF PAYMENTS $ Peal J 700 PfeareeD *. 1,894 PearceDC 9.306 PearceTG 1,198 PearceWS 1,812 Pearkes Clinic Day Care G R 43,559 Pearkes Clinic for Handicapped Children G R 516,037 Pearl Lodge 69,732 Pearlite Manufacturing 4,612 Peariman & Lindholm 80,487 Pfearlman Dr N L 10,891 Pearlpak Plastics Ltd 3,975 Pears Contracting Ltd 859 Pearson & Associates Ltd DE.... 3,000 Pearson Holdings Ltd H 5,975 Pearson Hospital 200,686 Pearson Johnstone & Associates Ltd 2,565 Pearson Landclearing H 2,633 Pearson Tire Ltd 5,595 Pearson B L 3,361 Pearson C 836 Pearson CL 1,400 Pearson M 13,933 PearsonS 1,401 Pearsons Hardware Ltd 714 Peart D 2,163 Peary GW 654 Peat Marwick & Partners 29,483 PeatMarwick Mitchell & Co 6,200 Peavine Electrical Society 54,490 Peavine Farms 791 Pechet K 747 Peck Holdings Ltd D 2,435 PeckER 17,519 Pedal Pusher Bicycle Centres Ltd 4,315 Peddlesden Ltd M J 2.998 Peden R V Ltd „.*. 3,284 Pedersen FarmT E a... 1,175 Pederscn Propeller Systems Inc... 2,944 Pedersen K 47,563 Pedersen DrM 10,851 PedersonD 4,418 Pedology Consultants 4,603 Pee Gee Septic Tank & Sanitary Service Ltd 3,608 Peebles Motor Inn 2,376 Peel A L 541 Peerless Engineering Sales Ltd ... 1,194 Peerless Ltd E B 13,493 Peerless Motors Ltd 1,286 Peerless Printers Ltd 9,810 Peerless Publishing Co 562 Peerless Supply Ltd 8.722 Peerless Tree Services Ltd 1,998 PegleyJ 980 PegleyR 20,088 PeilT 6,000 Peipmann Dr J W 526 Pekan Enterprises Ud 732 Pelagic Pacific Industries (1974) Ltd 3,086 Pelagon Business Services Ltd— 1,476 PelechB .■ 4,216 Pelech Y 3,020 Pelican Lake Ranch 5,448 Pell Business Equipment Ltd ■ 57,634 PellalncT 826 Ptelletier Welding 2,873 Pelletier Dr R M 53.071 PellyR 8.713 PellyRL. 748 Peltori Reforestation Ltd 333,467 Pelzmanns Orchard 2,360 Pembenon & District Chamber of Commerce 1.200 Pembenon & District Diagnostic & Treatment Centre 90,541 Pembenon Ambulance Service ... 3,102 Pembenon Express Garage 7,918 Pembenon Firefighters Assn 750 Pembenon Helicopter Services ... 12,590 Pembenon Holmes Ltd 770 Pemberton Hotel 665 E 355 $ Pemberton House 27,042 Pemberton Market Ltd 2,051 Pemberton Public Library Assn... 4,612 Pemberton Secondary School 525 Pemberton Sports & Leisure 704 Pemberton Tire Sales 1,319 Pemberton Valley Dyking District 813,876 PembleD 8,886 Pen & Paper Shop The 1,159 Pen-Valley Pets Ltd 1,409 Penco Manufacturing Ltd & Bank of Montreal 15,000 Pender Harbour & District Community Health Clinic 45,087 Pender Harbour Aquatic Society . 1,275 Pender Harbour Diesel Co Ltd.... 1,361 Pender Harbour Fire Protection District 55,000 Pender Harbour Restaurant Ltd ... 656 Pender Island Fall Fair Assn 1,000 Pender Island Homemaker Service 31,505 Pender Lodge 694 PenderV 2,617 Pendergraft & Sons T 688 Penderosa Grocery & Drive-In ... 893 PendharkarM G 1,174 Pendragon House Ltd 91,542 Pendrell Day Care 21,709 Penelakut Indian Band 8,524 Penguin Books Canada Ltd 3,359 Penhall Ltd R D 117,145 Peninsula Air Conditioning & Sheet Metal Ltd 10.078 Peninsula Bookbinding Ltd 18,126 Peninsula Community Assn 93,522 Peninsula Community Assn Homemakers Service 206,567 Peninsula Day Care & Preschool. 5,127 Peninsula Forest Products Ltd 16,802 Peninsula Holdings Ltd 1,540 Peninsula Lock Co Ltd 1,393 Peninsula Market 800 Peninsula Recreation Commission 1,850 Peninsula Sandblasting & Coatings Ud 958 Peninsula Transport Ltd 6,321 Penman Advertising Agency Ltd . 999 Pennant Marina Ltd 1,533 Penner Enterprises D 1,524 Penner Trucking D 1.254 Penner B J 11.964 Penner DrE J 4,539 Penner Dr F 2,959 Penner Dr H U 10,797 Penner DrL A 818 PennerR 14,231 Penner W 2,004 PennieE 3,163 Penningtons Stores Ltd 573 PennockR 1,999 Pennock V ' 8,415 Pennsylvania State University 1,371 Pennwalt of Canada Ltd 1,126 Penny & Keenyside Appraisals Ltd 3,481 Penny A&L 2,728 Penny Royal Resources Ltd 227,695 Penny F 556 Pennyslvania Hotel Ltd 2,674 Penny wise 1,216 Penokay Tire Ltd 1.720 Pentacare 17,745 Pentacare Childcare 8,458 Pentacare Day Care Society 2,524 Pentaco Properties Ltd Pentact Group 1.048 Pentecost R 9,700 Penticton & District Retirement Centre 6,563 Penticton & District Retirement Service * 1,260,324 Penticton & District Retirement Service Day Care 47,483 Penticton & District Social Planning Committee 28,641 PUBLIC ACCOUNTS 1980/81 Penticton & District Social Planning Society 198.058 Penticton & District Society for the Mentally Handicapped 113,423 Penticton & District Society for the Mentally Retarded 57,899 Penticton Aquatic Assn 1,392 Penticton Aquatic Club 561 Penticton Arts Centre Gallery 17,500 Ffenticton Automatic & Aviation.. 2,250 Penticton Chamber of Commerce 14,942 Penticton Commercial Printing Ltd 10,986 Penticton Discount Carpet & Furniture Centre Ltd 757 Penticton Downtown Business Assn 649 Penticton Edible Dried Goods Ltd 8,536 Penticton Engineering Ltd 3,533 Penticton Funeral Chapel (1975) Ltd 6.421 Penticton Harvest & Grape Fiesta 3,000 Penticton Health & Racquet Club (1976) Ltd 1,758 Penticton Herald 4,798 Penticton Homemakers Service... 642,103 Penticton Hotel Co 2,411 Penticton Indian Band 15,019 Penticton Inn 3,056 Penticton Lock & Cycle 648 Penticton Minor Hockey Assn .... 900 Penticton Old Timers Hockey Club 1.100 Penticton Pilot Car & Towing Ltd 700 Penticton Public Library 23,778 Penticton Recreation Commission 3,000 Penticton Regional Hospital 11,664,540 Penticton Rental Centre Ltd 4,119 Penticton Retreading & Vulcanizing 2,448 Penticton Roofing & Insulation Ltd 1,040 Penticton School District 15 6.369,747 Penticton Sew Easy Stores Ltd— 972 Penticton Soccer Club 600 Penticton Tiretown Centre Ltd .... 507 Penticton Toyota Ltd 457,101 PCntland Ltd J A 184,402 Pentland Products Ltd 2,257 Pentruck Auto Supplies Ltd 1,918 Pentys Florist-Nursery Garden Centre 657 PenzerDrJ N 852 People For Kids 2,326 People In Need Crisis Intervention Society of Vernon & District... 29,918 People to People Petition for Canadian Unity 5,000 Peoples Drug Mart 1,944,618 Peoples Food Market 8,771 PepperD R 963 Pepper E A 8,996 PerayaDrJ 1,684 Percevault B M 3,353 Percy I 2,430 Peregrine Books 732 Peregrine Industries Ltd 674 Perfect Touch Beauty Salon 1,071 Performance Auto Specialities 815 Performance Management Inc .... 45,858 Performance Services Inc 19,035 Performance Specialities 944 Performance Unlimited 1,002 Performance 81 Overture Concerts Assn 1,750 Pergamon Press Inc 13,181 Pergamon Press Ltd 531 Perger A 44,698 PBriardG 1,950 Perkin-Elmer Data Systems of Canada Ltd 19,498 Perkins Bros Logging Ltd 4,768 Perkins EG 1,181 Perkins Dr G A 1,632 Perkins Dr H P 5,063 Perkins R 894 Perma Construction 4,165 Perma Tubes Ltd 839 Permanent Pole Ltd 1,970 Permaseal Aluminum Mfg Ltd.... 15,000 PerraultE 4,081 PerraultE 1,000 Perreault Enterprises Ltd 28,243 Perrett Enterprises Inc A 3,480 Perrett DrTS 1,325 PerrinC 3,000 Perron L 2,465 Perron R 854 Perry & Co 13,664 PerryB&K 594 Perry Graphic Design P 580 Perry-Whittingham Dr B 7,514 Perry A R 9,591 Perry Dr AW 9,048 Perry B 53,610 Perry M 16,562 Perry M 4.288 Perrys Place 804 Personnel Advertising Services ... 9,028 Personnel Journal 917 Peta Consultants Ltd 125.323 Petal T 3,260 Petch Contracting Ltd L & D 52,664 PetchR J 4,200 Petchs Trailer Court 1,560 Petcom Sales Ltd 1,854 Peter Bros Ltd 2,599 Peter Pan Day Care Centre 24,017 Peter Pan Pre-School 15,500 Peterbilt Truck Sales Ltd 3,162 Peters A & Shale K 4,892 Peters & Sharpies 825 Peters Backhoe & Trucking Ltd -. 43,000 Peters Bros Industries Ltd 2,811,353 Pelers Bros Paving Ltd 519,131 Peters Custom Upholstery 532 Peters Farm 1,942 Peters Gallery The 519 Peters Indian Band 7,137 Peters W Aubrey R & Brawley W H 3,122 Peters Tire Centre 6,109 Peters Tirecraft Ltd 7,777 Peters Turkey Farms 704 Peters Westsyde Greenhouses & Nursery 4,146 Peters A P 728 PetersA 11.208 Peters D ^.'.v. 4,540 Peters G 7,379 Peters J A 2,258 Pelers J G 9,915 Peters K 8,250 Peters L .: 2,199 Peters S 1,500 Peters VR 700 Peters W -;... 846 Petersen A 1,320 Peterson Bros Salmon Arm Ltd... 699 Peterson Construction Co Ltd J L 734,247 Peterson Contracting 101,354 Peterson Group Living Home 13,708 Peterson Stark & Fowler 34,653 Peterson Transport Ud 17,516 Peterson D 1,595 Peterson FA 36.297 Peterson 1 V 7,091 Peterson J 2,052 Peterson R :. 4,339 Petersons Hearing Aid Center 695 Petes Contracting Ltd 1,975 Petes Developments Ltd .... 20,979 Petes Tent & Awning 804 Petes Towing Ltd 1,631 Petley PL 750 Petra Film Productions Associates Inc 22,409 Petra Postproductions Inc 10,000 Petras W 1,248 Petrick R A 684 Petrie D R Jfl Fetro Medic Services Petro-Canada .....,., Petroleum Industry Training Servll ice .311 Petroleum Information Exchanee Ltd Petroleum Marketers ...n Petron Communications Ltd...... Petronio A A Petrunia J Pettapiece Dr H G Pettigrew D E Pettinger Bros Holdings Ltd....ji PetttnanDrPH Petty Cash Co The Pettys Meats Ltd Petur Instruments Ltd PewD & Pew J Peyton &Co Pezel MR... Pfaff Sewing Centre (Vancouver) Ltd Pfeifer Ford-Mercury Sales Ltd... Pfizer Canada Ltd .... Pfizer Chemicals & Genetics Ltd Phantom Forest Inc ..ifl Pharmacare Program Individual.. Pharmaceutical Consultants Inc 747 M Pharmacia Canada Ltd •MM Phasatron Energy Canada Ltd..... PhelpDrKR M Phelps Construction Ltd R jfl Phelps Leasing Ltd Phelps Moving & Cartage PhelpsS Phelps VH Philcan Marine Consultants Ltd.. Philgree Mfg Ltd Philip D Philip DrDS Philips Data Systems Ltd Philips Electronics Ltd ^M Philips Mfg Ltd M Philips E ;M Phillip E iM Phillip M jfl Phillips & Worthington iM Phillips Barratt tlfl Phillips Cables Ltd M Phillips Cedar Phillips Chevrolet Oldsmobile Cadillac Ltd -JM Phillips Excavating Ltd ... Phillips Excavating G - Phillips Janitorial fl Phillips Ltd R E M Phillips Residence Phillips Travel Ltd Phillips Travelworid Ltd — Phillips Trucking K — Phillips-Parkway Co ••-_. Phillips G -fl Phillips J -fl Phillips J -fl Phillips K L ?Q Phillips M M Phillips R -i Phillips RD fl Phillips S M PhilpDrJK Philpott Evitt & Co Ltd Phils Auto Body & Glass Co Inc. Phils Pharmacy -fl Phils Service Centre Ltd Phoenix Communications Ltd..... Phoenix Dispensary Ltd MM Phoenix Fencing Phoenix Hotel — Phoenix Industries Ltd ■■•■ Phoenix Transition Society ...-r4fl Phonic Ear Ltd J9 Photo Importing Agencies Ltdv"«g| Photo-Ad Button of BC Ltd 2,341. IdenC iUnlj J- ti losing Ltd. ulldtfiiD .... Btnd . «her|llinic . mskia g Co Ltd . iiioic ntction Ltd C PiS B: She alleryThe Bujg Centre (1979) Ltd I pment Board Ltd. ■leum Installation Contracting A.. sLtdS il Store SdlLtd C V . lE-.'.l HaUbiurtLtd * Ranch Ltd PJdmt:& Sheet Metal Ltd TooBtals lyrjam International Inc.. n-. Hot Motor Hotel msjBjry & Vegetarian rns&i ivors Ltd . rant Innil 'ooIltals< 1972) Ltd.. Dr.\ nllotgs Ltd BtSping Goods Ltd... adusis nsHungs Ltd -1 . Itrunentracting Ltd Cone ilaurant IContnng Gtllnt Truck Stop Ltd D.-jllh.td Grove rms iHtlLErprises HSdi Ltd J IBba.v sanction Co Ltd Sprint 4otel & Trailer Park Treelging "tree Is & Service .v....„ InVIejolf Center Ltd Mille^iwmills Ltd... -wieiorlnn sateLje f ftop: Sales & Rentals ... Is.The. plft&'Trien Mills Ltd $ 3.617 2.075 12,619 18,221 218,630 528 750 1,000 1,113 4,361 1,694 4.179 1.580.839 84.616 1,994 3.664 6,932 28,794 1,055 658 8,143 2,159 701 2,947.777 756 8,776 4,286 572 4,098 1,059 1,080 3.865 2.975 1,200 3,213 805 1,264 1,608 1,150 1,628 769 14,857 6,952 1,315 768 12,040 820 40,717 1,399 724 30,104 1,715 995 3,571 929 1.795 1,034 9,238 4,990 2,519 1.018 1,119 2,394 1,829 212,038 3,388 12,414 3,419 6,645 928 31,725 10,050 69,915 700 6,108 794 1,258 42,915 8,634 720 1,043 102,143 135,474 SCHEDULE OF PAYMENTS s Pineview Recreation Commission 3,975 Pink Mountain Motor Inn 2,985 Pinkus Drl 950 Pinkus R P 3,524 Pinky Car Wash 3,324 Pinnacle Enterprises Ltd 1,294 Pinsent Dr G A 688 Pinion GF 27,153 Pion A 1,824 Pioneer Auto Body Ltd 607 Pioneer Building Supplies Ltd.... 4,180 Pioneer Envelopes Ltd 533,033 Pioneer Garage Ltd 8,154 Pioneer Glass & Aluminum Products 1,536 Pioneer Hardware Ltd 3,041 Pioneer Home 25,923 Pioneer Home Centre 1,894 Pioneer Inn Port Hardy 12,936 Pioneer Lodge 195,573 Pioneer Machinery Co 278,361 Pioneer Motors Ltd 1,166 Pioneer Pools Ltd 5,320 Pioneer Portion Pak Ltd 17,378 Pioneer RV Service Centre 709 Pioneer Service Ltd 2,875 Pioneer Upholstery & Woodworking 698 Pioneer Villa 129,391 Pipars Dr R 746 Pipe & Pump House 1,000 PipeCR 1.413 PiperB 1,740 PiperR 774 Pipes Business Systems Ltd JR.. 135,186 Pipo Communications 556 Piquette-Sharpe Counselling Associates 10,665 Pirates Cave Investments Ltd 792 Pirelli Cables Ltd 4,707 Pirie R J 1,600 Pistell A & C 37.729 Pistell A 3.700 Pit Pizza 531 Pitcher Drilling Co 3,632 Pitman Pharmacy 43,891 Pitmann Business College 1,660 Pitney Bowes 338,300 Pitt Ineffable Growers 3,500 Pitt Meadows Athletic Assn 32,140 Pitt Meadows Centre for Day Care 16.738 Pitt Meadows DayCare 4,316 Pitt Meadows Golf Club 1,680 Pitt Meadows Heritage & Museum Society 1,500 Pitt Polder Ltd 3,462 Pitt River Quarries Ltd 2,445 Pin Steel BC Ltd 5,319 Pitt Stop Motors Ltd 1,688 Pittman Asphalt Co Ltd 44,127 Piva Hay Ranches 1.720 PivaGP 640 Piva V 1,000 Pixie Photo Ltd ^.„ 565 Pixieland Day Care Centre 13,853 Pixton K 14,379 Pizza Patio 2,224 Place Inns Ltd The 3,433 Place The 622 Plain Jane Boutique 674 Plains Western Gas & Electric Co Ltd 1.351 Plainsman Motor Inn 626 Plan-Aid 21,092 Planden Contracting Co Ltd 1,113 Planet Agencies Ltd 1,337 Planet Distributors Ltd 797 Planet Services Ltd 22,672 Planistics Groups 6,711 Planned Parenthood Association of BC 111.654 Planned Parenthood Federation of Canada 619 Planned Parenthood Kamloops.... 1,700 Planned Parenthood Knight 1,782 S Planned Parenthood Nanaimo 2,542 Planned Parenthood Penticton 3,305 Planned Parenthood Quesnel 3,739 Planned Parenthood Richmond St 1,752 Planned Parenthood Vemon 3,780 Planned Parenthood Williams Lake 3,502 Planning Institute of BC 595 Plant Ltd RS 1,163 Plant Maintenance Equipment Ltd 1,347 Plant Products Company Ltd 786 Plant Services Inc 531 Plant-A-Lite Products Ltd 18,156 Plantation Indoor Plants Ltd 1,099 Plantropica Indoor Plants Co Ltd. 1,513 Plants & Creations 641 Plants Gardens Art & Man Ltd ... 711 Plants of the Southwest 954 Plants Plus Garden Centre 514 PlascoMfgLtd 9,421 Plastaline Road Marking Ltd 9,749 Plasti-Fab Ltd 5,615 Plastic Packaging Services Ltd.... 1,249 Plastic Shop The 18,945 Plateau Aviation Ltd 580 Plateau Glass & Aluminum Products Ltd 2,523 Platen A B 542 Plater Contracting Ltd T 2,425 PlatzC 1,140 Playhouse Theatre Centre of BC. 160,400 Playhouse Theatre School The.... 1,825 Playhouse The 18,105 Play land Day Care Society 5,767 Playland Daycare 2,722 Playshop Preschool 3,751 Playsted Sheet Metal Ltd 3,119 Playtech Distributors Inc 4,322 Plaza Bakery Campbell River 19,679 Plaza Gulf (1979) 1,301 Plaza Hotel 663 Plaza Mining Corp 11,975 Plaza Moving & Storage 8,551 Plaza Office Supplies Ltd 784 Plaza Resources Corp 57,038 Plaza Western Drugs Ltd 153,671 Pleasant Acres 82,877 Pleasant Industries 17,545 Pleasant Meadows Senior Citizens Home 213,910 Pleasant Valley Memorial Chapel Ltd 3,046 Pleasant Valley Motel (1972) Ltd 596 Pleasant Valley Products Ltd 6,707 Pleasant View Farms Ltd 860 Pleasant View Home 133,183 Pleasure Lease Ltd 1,566 PlecasRS 1.691 Pleice J P 50,302 Plenum Publishing Corp 2,092 Pleshakov V A 1.225 Plested R R 8,670 PletcherT F 610 Plewis Dairy Farm 2,064 Plico Industries Ltd & Royal Bank of Canada 15,000 Plimley Automobile Co Ltd 2,137 Plimley Chrysler Dodge 1,271 Plimley B 787 PlotnikoffR '.560 PlottelGC 597 Plowman J 8-402 Phil J 2.910 Plumridge Trucking Ltd 11,894 Pluntridge B 790 PlunkettDrLJ 3,956 Pluto Autobody Ltd 1.493 Pocket Bay Constmction :..... 7,433 Poco Rad Stop Ltd I.041 Pocock Trucking R L 692 PocockDrPR .' °.°72 Pocomo Boys & Girls' Club 805 Pocos Natural Food Ltd 750 Podollans Construction Ltd 3,022 Podritske RG '-729 PUBLIC ACCOUNTS 1980/81 $ podrowDr AS 2,292 PodrliskeRG 1.038 Poikonen AL 6.549 Point Grey Golf & Country Club. 1.400 ft>intGrey Importers Ltd 4.309 Point Grey Lodge Rest Home 148,602 Point Holmes Recreation Assn.... 4,675 Pointa Vista Service 1.049 "Points West Diving Ltd 3.820 Poirier F 5,429 Poirier G 5,179 PoitrasP 2,184 Pola Graphics Ltd 72,245 Polar Battery (Vancouver) Ltd .... 15,724 Polar Industries Ltd 9,668 Polar Inn 4.254 Polar Refrigeration Sales & Service 2,179 Polaris Moving & Storage 1,332 Polaris Realty Canada Ltd 1,569 Polaroid Corp of Canada Ltd 10,172 PolglaseRE 2,449 PoIiakoffM 2.200 Police Educators Conference Board of Canada 625 PolierJ ;.-»■, 2,034 Polished Apple The 559 Pollard D 1,800 Pollard J 6,419 PollardS 975 Pollon R E 15,392 Pollution Abstracts 693 Polman-TuinCM 584 Polonicoff Jones & Perehudoff.... 1,912 Poison Typewriters Ltd 2,670 Poison P 2,160 Poison RC .- 880 Poltak Construction Services 883 Poly-Chlor Plastic Industries Ltd . 4,150 Poly-Rex Foam Ltd 3.138 Polycrete Restorations Ltd 8,818 Polygraphic Printing Centres Ltd. 1,235 Polymorph Films Inc 3,844 Polynova Industries Ltd 30,000 Polypak Distributors Ltd 8,948 Poiyskils Workshop 1.679 Polysol Pool Covers Inc 1,631 Pomeroy & Harrison 87,256 Pomeroy L D 2,245 Pomona Orchards Ltd 2,560 PonDr WK 2,619 POnd WE 4,253 Ponderosa Decal & Design 827 Ponderosa Lodge 2,067,741 Ponderosa Lodge Day Care ....... 77,779 Ponderosa Pipe Etc 504 Ponderosa Trout Farm Ltd 1,000 Pong DrE 7,325 PongratzF 48,670 PontP 11,302 Pontious Trucking G 5,734 Pontoni Dr A 1,000 Pooh Corner Day Care Society ... 19,635 POohachof f Trucking W 11,215 Poohachoff W 2,704 PooIeG&B 1,775 Poole K C Poole P D & Poole D R 4.000 Poole D 6,278 Pooles R V Traveland Ltd 965 Pooley Construction Co Ltd 333,640 Poor Boy Enterprises Ltd 1,606 Pop Hits Publishing 6,745 PopShopeeThe 768 Pope&Ewan 2,232 Pope & Talbot Ltd 1,212 Pope Bakery Supply Ltd E H 13,799 Pope Family DayCare 3,420 Pope Mushroom Farm J C......... 635 Pope Trucking N 6,157 Popham Family Day Care J ....... 1,200 Polar Bicycles Ltd 1,533 Poplar Gove Service & Cafe 696 Poplar Grove Transfer 19,266 PopoffP 815 Popove Dr P A 3,475 $ Popowich W 16,474 PoppD 2,700 Popular Landscaping & Gardening - Ltd 638 Porky Pig Daycare Centre 1,824 Port Alberni & Area Volunteer Society 26,554 Port Alberni Association for Children with Learning Disabilities 1,500 Port Alberni Black Sheep Rugby Club 600 Port Alberni Family Division Committee 23,626 Port Alberni Family Guidance Assn 88,544 Port Alberni Friendship Centre ... 34,930 Port Alberni Friendship Lodge.... 76,467 Port Alberni Gymnastics Academy -. 605 Port Alberni Homemakers Society 533,336 Port Alberni Indian Friendship Centre 17,800 Port Alberni Optical Ltd 5,033 Port Alberni Parks & Recreation Commission 27,577 Port Alberni Swim Club 900 Port Alberni Womens Resources . 1,083 Port Alice Hospital 317,454 Port Alice Insurance Agencies.... 4,769 Pbrt Alice Minor Hockey Assn ... 600 Port Clements Recreation Commission 1,000 Port Coquitlam Animal Hospital . 3,112 Port Coquitlam Area Womens Centre 3,860 Port Coquitlam Blazers 775 Port Coquitlam Building Supplies Ltd 3.942 Port Coquitlam Daycare 18,362 Port Coquitlam Equestrian Centre 770 Port Coquitlam Legion Pipe Band Society 4,737 Port Coquitlam Marlins Summer SwimClub 3,322 Port Coquitlam Transfer Co Ltd .. 587 Port Hardy & District Chamber of Commerce 7,553 Port Hardy & District Recreation Assn 994 Port Hardy Ambulance Service... 624 Port Hardy Auto Parts Ltd 3,510 Port Hardy Building Supply Ltd.. 2,717 Port Hardy Bulldozing Ltd 7,347 Port Hardy Collision Repairs Ltd. 12.868 Port Hardy Glass Ltd 1,180 Port Hardy Hardware Ltd 3.295 Port Hardy Hospital 672,191 Port Hardy Motor Inn 609 Port Hardy Ready Mix Ltd 21,895 Port Hardy Western Drug Mart ... 11,595 Port Machine Works (1976) Ltd .. 18,810 Port McNeill & District Hospital. 443,111 Port McNeill Ambulance Service 2,713 Port McNeill Bakers 4,800 Port McNeill Drugs Ltd 4,3909 Port McNeill Glass Ltd 773 POrt McNeill Minor Hockey Assn 600 Port Metal Products Ltd 5,954 Port Moody Drugs 48,777 Port Moody Historical Society.... 4,778 Port Moody Inn 642 Port Moody Parks & Recreation Commission 2,500 Port Moody Pipe Band 780 Port O Call Gifts & Imports Ltd.. 1,218 Pbrt O Call Inn 1,282 Port Renfrew Ambulance Service 1,497 Port Renfrew Community Assn... 1,500 Port Renfrew General Store 1,600 Port Simpson Band Council 116,167 Port Simpson Community School 600 Port Simpson Recreation Commission 2,000 Port Simpson School Athletics.... 600 Port-A-John 2,920 Port DrR A M Portage Mountain Enterprises Ltd Portage View Farm Portco Corp Portegaz Fabrics Ltd Porteous Service Ltd D ...i. Porteous G Porteous N G .... Porter Trucking R PorterD A Porter J Porter J PorterNM Porter WR Porterfield J Porters Dairy Porters Original Indian Craft ' Shoppe Porth Dr R N .. . Portice Construction J..:.3 Portion Packaging Ltd Ports of Call Travel Ltd ..... Positive Photographic Industries Ltd ■ Post Cattle Co Ltd Posthouse-Post Production Services Ltd. r.-'i Posthuma Dr A B Postill & Sons Ltd R E Postill Lake Resort Postings R A I - Pothecary J PottJ M Potter H &M ..*-'* Potter Distilleries Ltd MM Potters Eggs Ltd Potters Industries Inc Pottinger Dr E M N Potts J M PottsR Potulicki V&J ..'.'.-'- Pouce Coupe & District Museum & Historical Society Pouce Coupe Community HospitaW Pouce Coupe Public Library Assn Poulenc Ltd ...: 'J Poulin & Associates V A MM Poulin Engineering Ltd Poulos G J Poultry Palace Processing Ltd Pounder Emulsions Ltd .'MM Powell Air Ltd ..;: Powell Holdings Ltd M Powell Lodge Powell Place Powell River & District Agricultural Assn I Powell River & District Home- - maker Service ••-" Powell River Association for the Mentally Handicapped j Powell River Association for the Mentally Retarded POwell River Boys Choir Assn.... Powell River Chamber of Commerce Powell River Citizen Advocacy- Society —■ Powell River Civil Liberties Society Powell River Community Arts Council B Powell River Community Services I Assn -«9 Powell River District Public Library Assn Powell River Divers Ltd —■ Powell River General Hospital.... Powell River Historical Museum. Powell River Lakers Basketball Club M Powell River Lawn Bowling Club Powell River Minor Hockey Assn I Powell River News & Town Crier H'RiVflbvenure Concerts II Ri*4flvpoise Swim Club H R^.^egal Old Timers niu^Uitals Ltd . II Kivdegional District— Regional Hospital itricT-Xj. I) RiuJjiilingClub |( Rue ;hooI District 47 .. IP Rwbccer Centre l.-ack& Field Club. fllilla Soccer Club... lisBJ a Wear Ltd.... KiatesRC. igement Associates Jigging Ltd -ffitK ey Aircraft of Can- RbajBiy :hUdUs Ltd D R ■aklndries :a=iIR als Ltd Cait3$Tete Products ..' TMBJ searatotive..... seantotive Machine isea6ol Processors Ltd safirst Printing istoniL oratories Ltd ioofthine isibaft hi ne Works Ltd "KODAiufacturing Inc isx'h Cical Lid ■siontFl Services _ pHung Door Ltd <*xcr.C miction Lid wilzfe.. iierBi j Clothing Co Ltd .. liadSi prises Ltd sG'hysics Inc r Riurant nW J Products Pia s Engineering Ltd .. ER mU Canada Inc k-Hlnc tUMia Laboratory pliOptical tata House Cultural So- '"Jti'rlouse Espresso.. [W'vel Agency Ltd ., >_D . iffc. jsrfd-y ] Products Ud |ii:')ni,ada Ltd py^ ^ihic Wear Ltd Ni-gcCsLtd pSnjC rolet Oldsmobile Ltd 1,000 1.675 1,200 316.210 46,596 1,109 4,054,415 18,226 900 1,317 750 1,756 812 4,152 3,000 1,830 26,751 3,450 1,952 7,501 700 13.360 662 1.148 1,078 991 1.974 2,756 1,235 8,040 2,975 1,679 1,055 2.640 915 19.100 818 309,303 2,550 35,803 1,726 740 16.688 4,082 1.000 1,112 1.237 34.263 967 22,248 1,020 2.457 18,362 2,532 3.938 1,815 2,133 1,074 34,015 3,004 3.240 1,797 1,021 3,243 6,483 330.357 1.481 12,341 100,819 12.000 1,715 1,740 4,572 1.000 8.690 84,449 2,500 2,560 3,036 728 SCHEDULE OF PAYMENTS Preston Contracting Ltd P ......... 894,970 Preston of Canada Ltd J A 7,659 Preston J 3,711 Pretty ML 842 Prettys Timber Co Ltd 1,120 Prevention and Rehabilitation Fund 2,034,408 Preventive Maintenance Methods Ltd 1,238 Prevost L 5,874 Price & Markle Industrial Supply Ltd 106,085 Price & Sons Ltd R 1,378 Price Boarding Home 2,580 Price Boyes & Co 8,895 Price Bros Contractors Ltd 10,049 Price Ltd C 13,900 Price Printing Ltd 177,608 Price Signs 3,554 Price Waterhouse & Co 26,290 Price Waterhouse Associates 12,062 Price Wilson Ltd 168,386 Price-Skeena Forest Products Ltd 23,313 Price DK 754 Price E 1,595 Price G 6,234 Price HI 2,875 Price J 10,570 Price DrJ DE 542 Price L 2,500 Price M 723 Price M 8.507 Price P 23.870 Price R .,. 53.547 PriceR ^t- 2.920 Prices Alarm Systems - 573 Prices Lock & Safe Ltd 27,319 Prichard Dr J M 1,352 Pride Building Maintenance....... 3,060 Pride of BC Processors Ltd........ 19,345 Prideaux DC 593 Priebe&Co 1.840 PriebeCoRE 702 Priest Valley Veterinary Clinic Ltd 3,445 Priest C 660 Primary Play Things 919 Primary School Supplies Ltd 7,224 Prime Copy Products Ltd 4,908 Prime Mover Controls Ltd 9,655 Primeau R&P 4,748 Primeau M 5,820 Primeau RC 3,073 Primeau T 21,208 Primrose Dairy Ltd 800 Prince Charles Secondary School 900 Prince George & District Agricultural Assn 6,000 Prince George & District Association for the Retarded 147,382 Prince George & District Community Arts Council 15,165 Prince George & District Home- makers Service Society 448,105 Prince George & District United Appeal 2,222 Prince George Activator Society . 100,329 Prince George Ambulance Service 9,806 Prince George Art Gallery Assn.. 18,891 Prince George Audio Engineering Ltd 625 Prince George Auger Services Ltd 28,688 Prince George Auto Wrecking— 1,485 Prince George Bakery Ltd 11,891 Prince George Broadcasting Ltd.. 5,284 Prince George Cabinet Craft Ud . 947 Prince George Cerebral Palsy Assn 25,261 Prince George Chamber of Commerce 4,980 Prince George Child Development Centre 34.422 Prince George College 2,833 Prince George Community Resources Society 168,764 Prince George Crisis Intervention Society 41,391 E 359 $ Prince George Day Care Society . 17,434 Prince George Downtown Development Committee 792 Prince George Elder Citizens Recreation Society 11,340 Prince George Fabricating & Engineering Ltd 2,155 Prince George Figure Skating Club 600 Prince George Golf & Curling Club 650 Prince George Graphics Signs & Silkscreening Ltd 1,481 Prince George Gympix Club 600 Prince George Hotel 4,494 Prince George Hydro Mechanical Ltd 30,000 Prince George Hydro Mechanical Ltd & The Royal Bank of Canada 7,947 Prince George Lock & Key Ltd... 3.666 Prince George Medical Laboratory 581 Prince George Midget Spruce Kings Hockey Team 840 Prince George Motors Ltd 95,171 Prince George Peterbilt 7,771 Prince George Pisces Swim Club. 3,071 Prince George Pre Cut Ltd 4,263 Prince George Printers Ltd 3,674 Prince George Public Library 59,929 Prince George Pulp & Paper Ltd . 19.544 Prince George Radiators Ud 5,025 Prince George Receiving Home Society 169,520 Prince George Refrigeration & Air Conditioning 10,692 Prince George Regional Hospital. 22.773.327 Prince George Scale Service Ltd . 5,503 Prince George School District 57. 30.336,408 Prince George Senior Citizens Home Society 2,180 Prince George Society for the Hearing Handicapped 18,990 Prince George South Constituency Office 5,375 Prince George Spring Ltd 39,206 Prince George Senior Secondary School 750 Prince George Taxi Holding Co Ltd 699 Prince George Third Avenue Bowling House Committee 600 Prince George Toyota Midget Kings ./ 800 Prince George Track & Field Club 2,219 Prince George Transit Ltd 800 Prince George Truck & Equipment Ltd 15,484 Prince George Tune-Up Ltd 1,187 Prince George Veterinary Clinic Ltd 3,060 Prince George Winter Games Society 200.000 Prince George Wood Preserving Ltd 26,973 Prince George Youth Soccer 600 Prince Optical Ltd 13,050 Prince Rupert & District Home- makers Assn 205.797 Prince Rupert Achievement Centre 8,251 Prince Rupert Association for the Mentally Retarded 15.404 Prince Rupert Chamber of Commerce 3,720 Prince Rupert Childrens Group Home Society 60,885 Prince Rupert Concert Society.... 1,495 Prince Rupert Daily News 11,603 Prince Rupert Esso Service 2,110 Prince Rupert Ferry Services Ltd. 13,410 Prince Rupert Fishermens Supply Co „ 6,009 Prince Rupert Friendship House Assn 22,445 E 360 $ Prince Rupert Health Care Society 50,000 Prince Rupert Hotel (1957) Ltd... 11,047 Prince Rupert Public Library 14,754 Prince Rupert Racquets Assn 97,802 Prince Rupert Regional Hospital . 5,473,250 Prince Rupert School District 52 . 3,492,037 Prince Rupert Totem Pole Gifts Ltd 704 Prince Rupert Transition House Society 18,009 Prince Rupert Visitors Bureau .... 4,765 Prince Rupert Youth Enrichment Society 52,640 Prince Rupert Prince Sheet Metal & Heating Ltd 729 Prince Studio R 1,219 Princess Auto 1,126 Princess Cafe 824 Princess Gift Shops Ltd 1,440 Princess Margaret Hotel 1,667 Princess Margaret Junior Secondary School 900 Princess Mary Restaurant Ltd 2,550 Princeton St. District Chamber of Commerce 5,660 Princeton & District Community Services Society 152,349 Princeton & District Coimmunity Services 44,594 Princeton & District Fall Fair 1,000 Princeton & District Homemaker Service 9,831 Princeton & District Multi-Pur- pose Arena 4,198 Princeton & District Pioneer Museum 2,555 Princeton Airport Weather Station 1,352 Princeton Broadcasting 2,290 Princeton Builders Mart (1980) Ltd 4,086 Princeton Chevron 800 Princeton Child Care Services .... 28,930 Princeton Community Arts Council 955 Princeton Esso 872 Princeton General Hospital 1,088,249 Princeton Light & Power Co Ltd . 4,737 Princeton Mortuary Ltd 1,666 Princeton Provincial Park Board.. 1.088 Princeton School District 17 2,086,844 Princeton Secondary School 885 Princeton Stock Ranch 6,423 Princeton Variety Store 1,043 Princeton Wood Preservers Ltd ... 107,184 Pringle Memorial Camp G 545 PringleDP 738 Pringle V 622 Printers Supply Western Ltd 2,387 Printery The 2,752 Printing House Ltd 2.577 Printing Plus Lid 27,347 Printpac Marketing Inc 1,265 Prism Dance Theatre Society 11,044 Prismo Universal Corp 3,701 Pritchard Orchard Ltd R A 1.740 PritchardC 976 PritchardG D 1,643 Pritchett L 750 Pro Kam Mechanical Ltd 924 Pro Page Services 1,916 Pro Tire Service Ltd 2.430 Pro Tours 942 Pro Western Plastics Ltd 1,114 Pro-Tect Garments & Textiles Ltd & Federal Business Development Bank 15,000 ProbertT 21,593 Probst A 1,011 Probyn Lumber Co Ltd E R 1,513 Procan Industries 729,038 Procor Ltd 2,808 Procter & Gamble Co Canada Ltd 17,891 Proctor Bros Logging Ltd 8,903 Proctor Publications Ltd 1,457 Prodec Pump Equipment Ltd 4,168 PUBLIC ACCOUNTS 1980/81 S Production Supply Co Ltd 2,552 Profair Aviation Services Ltd 12,573 Professional Colour Prints Ltd.... 2,325 Professional Development Institute P D I Ltd 17,996 Professional Ecological Services . 10,000 Professional Environmental Recreation Consultants 16,295 Professional Native Womens Assn 4,380 Professional Photographers of BC 1,000 Professional Tutoring Services .... 876 ProfiliN 915 Progressive Air Services Ltd 33,313 Progressive Manufacturing Co Ud 1,109 Progressive Mill Installations 2,385 Progressive Printers Ltd 2,975 Progressive Recreation Ltd 3,340 Project Development Servvices Ltd 6.258 Prokopetz Dr D J 1.975 Prokopetz Dr G V 1,582 Prokopovich T 6,546 Propak Industries Ltd 700 ProppeH 36,620 Prospect Lake Golf Course 1,918 Prospect Preschool Centre 1,040 Prosperity Sales 1,269 Prospectors Assistance 222,723 Protech Office Electronics 1,417 Prothero Dr A J S 5,591 Proulx Contracting G A 1,000 Province of Alberta 48,991 Province of Manitoba 2,580 Province of New Brunswick 4,344 Province of Nova Scotia 993 Province of Ontario 153,665 Province of Quebec 793 Province of Saskatchewan 3,776 Province The 18,180 Provincial C G I T Board of BC.. 3,150 Provincial Capital Commission ... 494,109 Provincial Emergency Program... 96,661 Provincial Home Aquisition Fund 25,394,195 Prowse Williamson & Whitman .. 15,382 Prowse D 600 Prowse DC 2,144 PruckiFJ 516 Pnissin DrH J 4,185 PryceF 3.450 PsailaDrP 5,818 Pseutznerl 840 Psycan Ltd 3,983 Psychiatric Unit Pharmacy 1,019 Ptarmigan Gravel Ltd 201,722 Public & Industrial Relations Ltd 1,976 Public Affairs Committee Inc 27,481 Public Affairs International Ltd... 61,434 Public Employers of BC 143.910 Public Service Retiring Allowance 2,709,365 Public Service Superannuation— Miscellaneous Statutory Items . 21,689,322 Public Trustee Vancouver AG.... 3,129 Public Utilities Reports Inc 928 Public/Private Sector Programs ... 1,075 Puddleduck Preschool J 21,992 PudritzDr J R 1,014 Puget Sound Blood Center 3,025 PuhachM S 1,018 PuhalloSP&MS 1,348 Pulham & Blight Ltd 737 Pulp & Paper Research Institute Of Canada 1,516 Pulsar Electronics Ltd 146,730 Pulse Productions 6,510 Pump Engineering & Maintenance 807 Pump House 3,210 Pump N "Tub Shell 2,107 Pumps & Power Ltd 38,452 Punchaw Livestock Assn 40,000 Punnett GL 689 Puntzi Community Group 25,000 Puntzi Lake Resort Ltd 1,781 Purcell String Quartet 2,500 PurcellDrGE 14,643 PurcellJ 1,340 PurcellTG Purcha M PurchaT Purchasing Management AssociaS^ tion of Canada Purden Ski Village Purdue Frederick Co Canada...!* Pure Coincidence .... Pureland & Human Hand Reforestation Ltd Puretex Knitting Co Ltd PurinDrFE Puritan-Bennett Aero Systems .JB Purity Feed Co Ltd ... Purity Packaging Ltd Purjue Ranch Ltd .... Purmal Excavating Lid Puralator Courier Ltd....; Purple Gherkin Boutique .. j Purves Ritchie PurvesB PurvisJC Puss in Boots Day Care.../.1 Puss N Boots Kindergarten..M PybusB Pye Electronics Ltd ....14 Pye A PyeDH Pylon Electronic Development Co Ltd 5fc Pylypow S M '■}■ Pynelogs Rest Home 17 Pyramid Building Supplies Ltd .^^H Pyramid Press Ltd H Pyrotenax of Canada Ltd *;T Q C 1 Drilling & Blasting Q C I Mechanical Ltd Mt> QCI Upholstery ■£* Q M Industries Ltd -jS'1* Qatar Investments Ltd Quadra Auto Supplies...1! "^jS^i Quadra Day Care Society MmM Quadra Economic Consultants Ltd 2 Quadra Graphics Ltd & Canadian Imperial Bank of Commerce... } Quadra Island Child Care Society Quadra Lamp & Lighting -MM Quadra Medical Centre I. Quadra Pharmacy Ltd ....8 Quadra Stone Co Ltd i Quadra Travel (1976) 1 Quadra Ventures Ltd .^^H Quadragraphics Ltd -^^| Quadros W E ■■§M Quaedvlieg R & Osoyoos Indian Band ■ Quaedvlieg R [| Quail Builders Supplies 'tHk Qualicum Bay Play School j]^H Qualicum Bay-Home Lake Waterworks Qualicum Beach & District Uwn Bowling Club *ifl Qualicum Beach Chamber of Commerce ^^B Qualicum Beach Marina Ltd ...... Qualicum Beach Senior Citizens Recreation Club 'jE^I Qualicum Builders Supply Co Ltd Qualicum College Inn *^^| Qualicum Pharmacy;..'..3. ■•■•'; Qualicum School District 69 S| Quality Asphalt Ltd Quality Books Inc .....; Quality Cafe Quality Construction ■■■■ Quality Doors & Components Ltd Quality Finishers , Quality Kleen Janitor Service -•'•^H Quality Machine Works Ltd....... Quality Meat Market Quality Mfg Inc mMM Quality Produce Ltd ; Quality Saw & Knife Ltd Quality Sporting Goods jSgr tv SpliUd evDr-jl ion GliiiTi Backhoe Service uichiriJnior Secondary looKvj H4 pment Ud arine Industries Ud lLtd micat ion s Ltd R. Sard nTjjj-iics nics Ltd Bra Hospital for e Helicopters Ltd . is Hotel •n Chjrtte Island Home- iker^ses te Island Public Li- S 4.283 3,449 1,187 550 1,270 25,227 17,394 17,306 10,282 65,094 2,499 2.550 1,246 2,057 101,054 hate Island Regional tic Tom mission tia.te Island Regional MliiiiiJrluman Resources nincil. [ai le Islands Chamber Comjj-e . lie Islands General te Islands Health & imanil Diirces Centre.. le Islands Museum [te Islands Observer tte Library & Infor- itionitre.. 'nChntte School District 2.662,134 28,989 1,063 113.535 647 4,000 10,355 >ii Eitz:th Hall m Elizrth Hotel n (ilai'ets School Jn.MaAfter-School mam\ Community School ■>sn_| iruMaOut of School Care . uvtiiat a Hospital "m>w)ay Care ens Aiue Neighborhood iv-Eai ociety :nsiBc i-Court Reporters... birJfc Hospital Mis V* Meat Market aretfe Personal Care Home nvUi-rsity tnshbigh Day Care Society -ntsUi After School Day liou Chevron Kim; Summer Day Care... ssdaltiaimacy Ltd jswauito Body Ltd iswc Montessori Society. (fie ng Ltd £T - -i district Association for BTeilly Handicapped :1 district Cerebral E^lsy tt District Chamber of el:- District Community k district Day Care Ai bulance Service pb; Society si ■ ociation for the Men- ■ R-ded *l.o Parts Ltd •468,856 1.850 907 4.919 3.543,723 193.592 5.105 65.131 7.837 9,300 929 1,658,761 5.375 25,723 25,793 2,793 6,278,772 4.082 127,252 6,901 15,702 1.837 592 2,142 31,878 9,363 5,364 1,964 530 1,000 1,564 775 37,683 2,501 51,148 9,468 7.212 1.098 31,660 SCHEDULE OF PAYMENTS S Quesnel Chrysler Ltd 1,992 Quesnel Clean & Sweep 7,200 Quesnel Contact Line & Centre .. 141,899 Quesnel Excavating Ltd 12,238 Quesnel Forest Products 5,227 Quesnel Homemaker Services 331,082 Quesnel Human Rights & Civil Liberties Assn 8,100 Quesnel Lake Contracting 19,186 Quesnel Laundry & Dry Cleaners Ltd 1,215 Quesnel Machinery Ltd 6,708 Quesnel Mine Mill Industrial Service Ltd 4,426 Quesnel Moving & Storage (1973) Ltd 84,142 Quesnel Optical Ltd 5,978 Quesnel Pharmacy 5,567 Quesnel Plumbing & Heating Ltd 2,473 Quesnel Radiator 1,087 Quesnel Redi-Mix Cement Co Ltd 112,542 Quesnel School District 28 10,909,316 Quesnel Sight & Sound Ltd 1,075 Quesnel Tillicum Society 72,686 Quesnel Tire Service Ltd 10,925 Quesnel Woodsmens Supply 2,817 Quesnel Youth Soccer 600 Quest Communications Inc 745 Quest for Handcrafts Canada Ud 1,370 QuestMetal Works Ud 6,140 Quest Vitamin Supplies Ltd 2,052 Questar Mfg Ltd 30,000 Question Mark Cafe 1,475 Quick River Contracting Ltd 10,522 Quick Stop Submarine Shop 1,591 Quick Stop The 602 Quickbeam Ltd 4,954 Quicksilver Messengers Inc 1,360 Quicksilver Welding Service 2,081 Quiet Acres Guest Home 112,388 Quiet Acres Lodge Ud 62,136 Quiet Designs Ltd 3,110 Quilchena Consulting Ltd 3,606 Quilchena Farms 1,296 Quilchena Service (1971) Ltd 721 Quillee Investments Inc 1,635 QuilmanHome 9,909 QuilmanC 2,657 Quincy Gothe Inc 5.800 Quincy Holdings Ltd 2,312 Quindar Products Ltd 930 Quinella Holdings Ltd 5.979 Quinev H 3,875 Quinn K A 4,535 QuinnDrMP 2,551 Quinsam Enterprises Ltd 12,031 Quinsam Medical Group 1,155 Quinsey M W 2,053 Quinton Instrument Co The 77,021 QuintrelIRN 19,001 Quistfiimi 1.000 QuongDrWJ 9.603 R & A Contracting Ud 11.208 R&ALoggingUd 12.625 R & B Hauling 4,078 R&D Engines 2,960 R&D Non-New Auto Sales Ltd. 1,100 R & E Auto Supply Ltd 10,453 R & E Enterprises Ltd 3.527 R& E Equipment 686 R&EPaving(1975)Ltd 165.666 R & G Marketway (1979). — ..,.. 2,092 R&GTrucking 858 R & H Cement Products 1.560 R & H Services Ltd .„.. 6.402 R & J Janitorial Supply & Service Ltd 1.250 R&JTrucking 2.377 R & L Cedar Products 8.993 R & L Furnishings 506 R & L Heavy Timber Construction Ltd 12.075 R&LSawmill 540 R & M Business Services Ltd .... 671 R & M Contracting Ltd 30,160 E 361 S R & M Janitor Service ] 453 R & M Mfg Ltd 47l048 R & M Repair 4,638 R & N Autobody Ltd ,., 2,072 R & N Construction 2,937 R & N Enterprises 11,030 R & O Trucking Ltd 2,449 R&R Auto Repair 2.228 R & R Custom Counters Ltd 3,750 R&R Equipment Ltd 1,519 R&R Food Service Ltd 6,165 R&R Marine Ltd 552 R&R Metric Building Supplies Ltd 1,656 R&R Rackets & Runner Ltd 970 R&S Auto Body Ltd 628 R & S Growers Ltd 2,760 R&S Machine Works Ltd 2,009 R&S Services 45,952 R & W Management Services Ltd 3,798 R & W Water Service 510 R A Logging Ltd 32,553 R A S Agencies Ltd 1,534 RB Steel Erectors Ltd 4.784 R B Steel Fabrictors Ltd 1,101 RC A Corp 1,436 RC A Ltd 9.305 R C Appraisals Ltd 1,106 R C Cabinets & Mfg 541 RCMP Veterans Assn 1,000 R D Contracting 4,278 R D J Enterprises Ltd 4,158 RD Printing 2,218 R D Sales & Rentals Ltd 932 REACH Centre 304,328 RECOPE 21,400 REE Enterprises Ltd 888 R E T Services Ltd 2,814 R F Electronics Ltd 29,418 RHPCanadaLtd 1,629 R J Drilling Ltd 4,130 R J Electronics Ltd 1,656 R J R Construction Management Ltd 708 R J R-Macdona!d Inc 14,721 RK Trucking 10,737 R L & S M Performances Ltd 1.000 RLS Enterprises 1.280 R M Business Services Ltd 2,066 R M OTrucking 1,544 R M P Enterprises Ltd 34,342 RMS Industrial Controls Inc .... 1,720 R N B Scenic Productions 2,135 R P Janitorial 520 R P M Drilling & Blasting Contracting 31,211 R P Technology Ltd 2,000 R R L Ventures Ud 1,200 R S C Enterprises 944 RSM Ranch 1.100 R V Doctor 506 RW Ornamental Iron 1.293 R W Trucking Ltd 4,150 R-A-E Industrial Electronics Ltd . 99,622 RA-Bitco Farms Ltd 30,000 RaaenGL 3,600 Raasch Holdings Ltd 1.152 RabagosP&C 3,409 Rabnett & Associates R A 65,042 Raby B 1.538 Rachel Porcupine Ltd 1.468 RachoEJ 1.738 Racich Trucking L 4,861 Radford DrH W 772 Radial Investments Ltd 1,760 Radicon Systems Ltd 1,551 Radio N L 2,269 Radio NW Ltd 12,572 Radio Service Engineers Ltd 10,438 Radio Shack 28,638 Radio Station CJDC Ltd 1,604 Radio Station CKPG Ltd 3,244 Radio Water Taxis 1.850 Radionics Ud 525 Radium Hot Springs Lodge 2,241 PUBLIC ACCOUNTS 1980/81 $ Radium Waterworks District 27,595 Radom & Son A 936 Rados Finishers J 1.070 Rae Clutch Rebuilders Ltd G 36,186 Rae-Son Trucking 10,104 RaeEA 1.113 RaeJD 871 RaeK 1.650 Raeber Investments Ltd 715 Raeside Equipment Ltd 40,503 RaetzenMS .-.».".. 12,039 Raetzen MS 2.159 Rafferty K 3,219 Raft River Trailer Park 552 Rafter Ranch Ltd S R 4,828 Rafters Restaurant Ltd 2,665 Rafuse B F 1.374 RaganDrDH 7,277 Rages Farm 1.929 Ragneborg Equipment Ltd 1,164 RahkolaDrDL 2,489 RaiR 610 Rat DrR 14,942 Raibmon Young Campbell & Goulet 24,378 Raider Aluminum Ltd 665 Raiders Broomball Club 985 RaikesGB 698 Railway Appliance Research Ltd. 298,691 Railway Motors 1,113 Raimac Industries Ltd 4,426 Raimondo Enterprises Ltd 5,015 Rain & Shine Boutique Ltd 800 Rain Rite Irrigation Ud 32,014 Rainbow Christian Fellowship Inc 11,957 Rainbow Concrete Finishing Ltd . 2,858 Rainbow Country Day Care 6,687 Rainbow Equipment 12,484 Rainbow Glass (1970) Ltd 2,516 Rainbow Greenhouses 3,945 Rainbow Hostel 158,581 Rainbow Lodge 251,790 Rainbow Motel 999 Rainbow Nursery School 3,381 Rainbow Photo & Gifts 1,139 Rainbow Place Restaurant .,. 13,760 Rainbow Resort 645 Rainbow Shake 9,308 Rainbow Sign Co ..'.... 2,779 Rainbow Travel Service Ltd 5,307 Rainbow Valley Greenhouses 1,550 Rainbow-Friend K.. 633 Rainbows End Day Care Centre.. 25,348 Raincoast Forestry Management Ltd 2,258 Raincoast Wood Products 4,000 Rainer Farm 768 Rainforest Holdings Ltd 710 Rainsford Lid FG 3,802 Raisanen Construction Ltd 1,245 Rajah Boarding Home 1,786 Rajbali Farms Ltd 1,740 Ralphs Inexpensive Tree Work Inc 735 Ram Developments Ltd 1,255 Ram Hydraulics & Air Ltd 1,470 Rama Trucking K S 12,086 Ramack Trucking 1,564 RamageK 1.777 RamageRM 1,586 Ramage W 9,421 Ramer Office Services 3,073 Rammage S A 1,129 Ramona Beauchamp International Inc 610 ■ Ramona Court Motel 1,412 Ramons Deli 538 Ramos A 1,029 Ramp Body & Fender Works 898 Rampion Enterprises Ltd 1,072 Rampone R 2,560 Ramsay & Smith 22,586 Ramsay Machine Works Ltd 51,041 Ramsay B M M 523 Ramsay D 1,200 Ramsay G C 15,584 $ Ramsay 1 5,500 Ramsays Cameras & Art Supplies 9,640 Ramset Ltd 1,257 Ramsey E 2,400 Ramsey F G 612 Ramsum H -... 24,450 Ran Don Farm 1.120 Rana Food Market Ltd 1,007 Ranee MR 11,208 Ranch Motel /.■;.■.- 11,084 Ranch Town Motors Ltd 581 Ranchland Irrigation & Sales 3,002 Ranchland Packers Ltd 13,328 Rancho Vista Rest Home 1,335 Randall Meyer & Pollard 16,092 Randall B .... 29,805 Randall FG - 600 Randle PC 534 Randmar Inc 4,621 Random Transport Ltd 1,927 Randys Lock & Security Shop Inc 1,105 Ranger Mental Health Boarding Home V 10,744 Rangers Service & Sales Corp.... 1,760 Ranken Enterprises Ltd 1,100 Rankin Robertson Giusti & Donald 10,464 Rankin Stone & McMurray ..;.,,. 57,709 Rankin Uniforms Ltd :.... 101,452 Rankin H 6,368 Rankin H 3,000 Rankin R M 857 Rankin TM 4,703 Rankin TM 4,190 Rankins & West Cedar Products.. 6,300 RansfordDrPM 9,799 Ranson R 584 RaperY 5,252 Raphaels 1,376 Rapid Colour 726 Rapid Holdings Ltd 3,809 Rapid Radiator Ltd 4,261 Rapid Redi Mix Inc 1,521 Rapid Repair Service 581 Rapid Search Service (1977) Ltd. 1.232 Raponi E ..«,. *' 756 RapoportDrA 2,846 Ras-Moose Inn General Store Ltd The 880 Rasberry D 6,956 Rasberry F 22,933 1 Rasekh Architects S 2,639 Rasmussen Contracting 3,758 Rasmussen Contracting K 1.185 Rasmussen A 20,964 Raspberry Lodge 200,332 Ratcliff&Co 3,838 Rathlef Electric Co Ltd 19.866 RathwellG 4,171 Ratshof Restaurants & Caterers Ltd 939 Rattan A 1.137 Rattenburys 3,251 Rauch Dr B 696 Raudsepp V 10,361 Rauser Excavating Ltd R 17,734 Raven Art Ltd 1,065 Raven Forest Products Ltd 1,460 Raven Hardware Ltd 626 Raven Lake Exploration Ltd 1,606 Raven Lumber Ltd 5,840 Raven Planning Resources Ltd.... 1,120 Raven Recreational Vehicles Ltd . 3,516 Ravenelle Construction 653 Ravenwood Charters 1,100 Ravi Verma Associates Ltd 2,090 RawlingsB A 1,204 Rawlings Services Inc 2,811 Rawlins Pontiac Buick Ltd Don .. 26,805 Rawlins Trucking Ltd 40,445 Rawstron Dr G F M 689 Ray Contracting Ltd 8,651 Ray Jay Holdings Ltd 2,058 Ray Wolfe Connell Lightbody & Reynolds 6,276 Ray-Cam Cooperative Assn... . Ray-Cam Out of School..^ Ray-Mar Products Ltd Ray-Moe Contracting ... Rayw Raybern Erectors Ltd RayfuseLB Raylin Contracting , Raymar Acres Raymar Building Raymer L Raymond Enterprises Ltd.....] Raymond Photographer W ... Raymond TC Raymur Place Day Care .jM Raymur Tenants Assn i Raymur Tenants Honicmakers \M Rayner& BrachtLtd I Rays Cleaning Service ,...j Rays Color Centre Ltd wM Rays Outdoor Services Rays Towing T;!f Rays Trucking .3 Razis H .y Rea DrD E ReaK A Reach Dental Clinic ...% Read Logging Ltd HD... . Readers Digest Ready Foods Ltd a Ready Rexall \\\\ Ready VL A Readys Drug & Camera Co Ltd.. 4 Real Hi state Board of Greater Vancouver 5 Real Property Tax Deferment Act 44 71 Really Trucking Ltd a 291 Realmar Developments Corp ] Realmont Ltd 9 Realspan Properties Ltd 6 Realty Research Group Lid........ Reas General Store Ltd -j^Ri Reason M ^^MM* Rebelle Lighting Fixture Co Ltd.. 30 Receiver General for Canada 53,80 2 Record Chemical Co Western Ltd 37 Recreation West '-^M-' Recreonics Canada Ltd............. 8 Recycling Council of BC Society Red & White Stores Red Apple Food Store The Dl Red Baron Restaurant Red Bridge Farms .... .6 Red Carpet Coffee Service 2 6 Red Coach Esso (1979) MXM Red Creek Ranch $£M? Red Door Rental Aid Society 517 Red Line Repairs .... Red Lion Motor Inn -WMf Red Maple Farms Inc.; -taBfe Red Mountain Contracting ........ Red Mountain Ski Club ^^H Red Mountain Ski Racers ^SMmT Red Robin Foods Ltd I* Red Rock Farm Ltd Red Top Construction lf:* Red Top Grocery Red Tusk Cedar Ltd & The Royal Bank of Canada '* Red Velvet Tours & Travel Ltd'.^B; Red Wing Shoe Store "MMwL Redaction of Vancouver Inc RedarrLtd •■■- J- Redden Net Co Ltd J 2'\ Reddi-Gas Propane Ltd —- Reddy Service Ltd Redekop J .,1 Redel WR Redenback E ■■ ,{Tl Redfern St Group Home "J Redford Gulf Service J Redhawk Rentals Ltd l\A Redi Strip (Victoria) Ltd —:- Redmans Upholstery A Redneck Spacing Ltd daSaj'TnsLtd >_ pcnon '<-Mining Services "JvsterfiLtd. i LoggliJd nn Mot iVemrfictions Inc.. SA-i :sJ.-,I a RJ-J - -ioniGt: Products Ltd.... testation leque Account.... zeralivft pply Ltd ..... ue Ccae nera! Store Ltd .. .'ContAjd 1 Hotel. — 1 Barkinf :d ,! Piuihbi & Heating Ltd... les-M-i. nRH.j4 ncy Cats Ltd jicyjGiis i Marble Ltd .ncyinlec il Supplies ncy flies ptions m Airift Ltd hi Culle. J; niGootriications Inc ni Plm&gX. :rPoulfr2T. on2l D-ict of Alberni- ayuquot ; ii.ii 0 s t of Bulkley- xhakaj..£. rmalDisit of Central Fraser lley„.i.X iimal D ricl of Central Mtejiay. ■jnalDist of Central loruhDiict of Columbia- niswap... •onaUJis t of Comox- raihcona .onaUDisii of East Kootenay -onaliDisi t of Fraser-Cbeam onalDict of Fraser-Fort surge „..t., ionH Drici of Kitimat- ikirie.,.. .Wf; ,^ ionaliD ict of Kootenay- oundary ■ra)d/Pis:i of Mount Wad- ngtpn,,.. ional-Jpist of Nanaimo raiiAliBis t of North Kanagan ...*">] W$ TH ct of Okanagan- milkame „>j ■J«l?lrPist of Peace River- iard_;v.... ^iBistofSquamish- $ 26,212 800 1,041 16,660 18,696 4,945 624 2,533 4,268 11,475 48.093 1.551 520 134,965 10,603 3,497 6,540 2,468 2,484 1,005 2,101 2,258 6,482 2,484 2,546 19.565 2,715 1.480 600 546 1,057 27,500 2,322,017 23.743 1,118 1,894 8,731 10,096 1,613 550 1,346 10,839 15,000 56,210 1.304,114 26,313 153,252 3,473 744 1,108 328,371 336.602 564,421 1,550.249 1,523,724 1,037,723 2,211.854 885.491 661.002 673,141 1,316,957 801,07] 567,623 1.684.327 1.300,279 1.137,849 2.437.591 266.424 SCHEDULE OF PAYMENTS Regional District of Sunshine Coast 1,282,554 Regional Electronic Patrol Services Ud 14,313 Regional Recreation Commission No2 900 Regional Recreation Commission No 5 1,155 Regional Recreation Commission No 8 4,720 Regional Security Patrol Ud 7,684 Registered Nurses Association of BC 1,537 Registered Psychiatric Nurses Association of BC 1,383 Regnenis R....'. 676 RegnierA 4,172 Regs Service 597 Regis Trucking 2,261 Rehabilitation Services 490,173 Rehau Plastiks of Canada Ltd 33,439 Reheis M W 1.397 Reich Construction Ltd 720 Reichert Welding Service 924 Reichert DrRJ 1.696 Reicherts Sales & Service 904 Reichhold Chemicals Ltd 2.513 Reid Collins & Associates Ltd.... 97.490 Reid Collins Nurseries Ltd 55.413 Reid Crowther & Partners Ltd .... 103.636 Reid Foods Ltd H E 2.010 Reid Lake Farm 1.988 Reid B 43.885 Reid DrB E 896 ReidC 544 Reid G V 56,406 Reid J D 683 Reid DrJ F 2,258 Reid M 1,000 Reid R 810 Reid R C 4,750 ReidS 2,100 Reids Department Store Ud 1,223 Reids Drygoods Ud 1,845 Reids Medical Prescriptions (1979) Ud 60,658 Reids Peace Arch Pharmacy 49,158 Reids Prescription Pharmacy (1962) Ud 41,642 Reids Western Drugs Store 524,932 Reimche W 5,442 Reimchen Dr T 3,420 Reitner Crane Rentals Ltd 8,191 Reimer Opticians 2,407 Reimer Trucking Ltd J S 660 Reimer B 1,250 Reimer C E 2,266 Reimer D 1.917 Reimer D 1.270 Reimer J V 5,274 Reimer MH 49.685 Reimers Nurseries Ltd 2,609 Reinbold Temes Associates 954 Reiss A 2.828 Reiter Enterprises Ltd 600 ReithG 22,915 Reitmans Inc 7,106 Reitsema H 900 ReitsemaLH 1,711 Reitsma Plumbing & Heating Ltd 1,161 Reko Log Homes 900 Relevant High School 4,630 Relevant Schools Society 40,073 Reliable Auto Body Ltd 743 Reliable Communication & Power Products Ltd 3,788 Reliable Courier Service Ltd 2,093 Reliable Garbage Disposal Service 530 Reliable Home Maintenance Service 578 Reliable Industrial Supplies Ltd .. 56,220 Reliable Installations 780 Reliable Mat Ltd 3,315 Reliable Parts Ltd 505 Reliable Service „ 2,092 E 363 $ Reliable Sprinkler Sales & Service 5,139 Reliable Supply Ltd 465,643 Reliable Transfer of Victoria Ltd . 19,606 Reliable Trucking 52,774 Reliance Fish Co Ltd ) 1,923 Reliance Foundry Co Ltd 2,158 Reliance Motor & Machine Works Ltd 21,375 Reliance Repair Service Ltd 573 Reliance Tractor (1977) Ltd 5,322 Reliance Truck & Equipment Ltd 797,741 Rem-Gon Business Systems & Equipment Ltd 4,435 Rema Tip-Top Distributors 6,780 Rembrandt Hotel 5,951 Remco Industries Ltd 1,597 Remco Office Systems Ltd 437,585 Reme Family DayCare 750 RemockerDrG B 3,668 Rempel Bros Concrete Ltd 1,653 Rempel Kaye Toews & Verbrugge 11,425 Rempel Sales Ltd 757 Rempel-Trail Transportation Ltd.. 3,369 Rempel A 5,604 Rempel G 9,168 Rempel G 4,300 Rempel H 564 Rempels Spray Painting 1,088 Remple Trucking R 2,856 Remuda Holdings Ltd 964 Renaissance Acres 1,538 Renaud J 1,316 Renaud N .'.. 2,446 Renco Enterprises Ltd 11.827 Rendell Creek Ranch 918 Rendez-vous Canada Ud 3,000 Rendezvous Enterprise Co Ltd.... 580 Renegade Ranch 648 Renema A 2,565 Renes Ladies Apparel Ltd 1.591 Renfrew Daycare Centre 23,167 Renfrew Drugs Ltd 3,023 Renfrew Park Community Assn .. 2,500 Renfrew-Collingwood Seniors Society 50,850 RennerP 21,012 Reney A J 2.856 Rennie Logging Ud 27,292 Renning Trucking B 12,428 Reno B & Joe D 49.638 Reno E & Muskett J & Hatfield T & Hatfield L 17,100 Renold Canada Ltd 18.978 Renos Construction 9,584 Renos Equipment 3,099 Renos Garage Ltd 1,834 Renouf Publishing Co Ltd 5,541 Renters Tax Credit 21,689,322 Renshaw Travel Service Ltd....... 21.169 Rent-A-Wreck 536 Rent-All Centre 796 Renl-lt Centre Ltd 3,015 Rental Electronics Ltd.... 1,325 Rentway Canada Ud 400,925 Renville L 6.930 Renwick D W 1,227 Renwick V 2,280 Red River Logging Co Ltd 25,667 Repesse A 1,263 Repp Agencies Ud 4,615 Research & Development Rind... 1,074 Research Council for Diagnostic & Prescriptive Mathematics .... 1,000 Research Industries Ltd 2,980 Research Publications Inc 1,237 ReshL&B 800 Residential Training Centre 409,981 Resource Planning Group Inc 1,594 Resource Technology Program.... 4,608 Resourceful Investments 27,908 Restaurant & Food Services Asso- ciationofBC L5I2 Restmore Mfg Co Ltd 1.334 Retarded Adult Group Home 45,629 Rethmetakis J 3,186 — $ Rettenberger I 2.300 RetvedtTH 2.000 Reuben FA 5,006 Reum Contracting Ltd 4,726 Reush Contracting F 3,283 Reuter F 7,567 Reuters Ltd 18,708 Revay & Associates Ltd 1.100 Revelstoke & District Association for the Mentally Retarded 12,000 Revelstoke & District Hospital Society 528 Revelstoke Alcohol & Drug Assn 2,878 Revelstoke Alpine Bakery Ltd.... 1,981 Revelstoke Ambulance Educational Fund 1,200 Revelstoke Ambulance Service ... 1,126 Revelstoke Association for Handicapped Citizens 4,773 Revelstoke Association for the Mentally & Physically Handicapped 20.000 Revelstoke Auto Body 1.227 Revelstoke Builders Supply (1978) Ltd 5,239 Revelstoke Cable TV Ltd 638 Revelstoke Chamber of Commerce 7,955 Revelstoke Cleaners & Tailors Ltd 2,394 Revelstoke Co-operative Society . 57,618 Revelstoke Concrete Lafarge Ltd. 3.340 Revelstoke Concrete Products Ltd 34,436 Revelstoke Construction Ltd 2,350 Revelstoke Equipment & Rentals Ltd 14,557 Revelstoke Group Receiving Home Society 10,123 Revelstoke Herald 1.077 Revelstoke Home Centres Ltd .... 11,990 Revelstoke Home Improvement Centres Ltd 66.135 Revelstoke Homemakers Service. 97,764 Revelstoke Husky Service 640 Revelstoke Oldtimers Hockey Assn 3.415 Revelstoke Oldtimers Hockey Club 6,500 Revelstoke Overture Concerts . Assn 1.825 Revelstoke Parks & Recreation . Commission 3.875 Revelstoke Photo House Ltd 1,198 Revelstoke Receiving Home Society 52.668 Revelstoke Review Publishing Co Ud 2.016 Revelstoke Sales & Service Ltd .. 4.154 Revelstoke Sawmill Co Ltd 2,057 Revelstoke School District 19 4,284,378 Revelstoke Secondary School 600 Revelstoke Summer Swim Club.. 2,459 Revelstoke Tire Service Ltd 42,142 Revere Chemical Corp 649 Reward 1 MarineCoLld 900 Rewers & Associates 870 Rex-Rotary Canada Ltd 624 Rexair Sales & Service Ltd 660 RexsCarTruck Stop 588 Rey DrG F 5,765 Reyklin Office Equipment Ltd .... 680 Reynars Funeral Home 10,096 Reynelda Farms 1,740 Reynolds Cafe ...V. 6.996 Reynolds Excavating R 61,248 Reynolds Ltd J C 39,074 Reynolds Ltd S R ...._......,..„ 1,760 Reynolds Turf & Nursery 2,171 ReynoldsG 1.546 Reynolds DrH A 6,765 Reynolds M A 520 Rezansoff Contracting Ltd R 1,501 ReznickDrSS 630 Rhoades Enterprise Ltd D 84,944 Rhodes Day Care 1,746 Rhodes Electronics Co Ltd 628 PUBLIC ACCOUNTS 1980/81 s Rhodes Enterprises Ltd D 42,810 Rhodes McShane 71,089 Rhodes-Vaughan Steel Ltd 210,512 Rhodes RE 10,127 Rhodes RS 2,972 Rhone-POulenc Pharma Inc 92,024 Ribelins Camera Shop Ltd 1,902 Ricard Logging H 5,253 Ricard H 4,370 Rice Chevrolet Oldsmobile Ltd... 79,252 Rice Engineering & Operating Ltd 2,501 Rice Sportswear Ltd 10.120 RiceJM 665 Rich-Brew Coffee Service 1,469 RichJ R 20.557 Richard Restaurant 9,766 Richards & Davis 3,147 Richards Agency Ltd R 528 Richards Engineering Co Ltd 1.951 Richards Furniture Mfg Ltd 2,414 Richards Glass Western 60,970 Richards Hydrotech Inc 15,000 Richards Rosen Press Inc 2,902 Richards-Wilcox Door Systems (Vancouver) Ltd 10,056 Richards-Wool L 13,324 Richards C 744 Richards Dr G D 3.320 Richards Dr J S F 596 Richards KL 8,348 Richardson Design Consultants... 18,417 Richardson Seed Co Ltd 456,577 Richardson Dr A S 2,734 Richardson D 652 Richardson J A 1,147 Richardson M 787 Richardson Dr M B 4,351 Richardson R 5,829 Richbar Nursery 3,097 Richform Construction Supply Co Ltd 2,231 Richland Estates Ltd 1,572 Richland Lime Products Ltd 2,859 Richlea Meats & Deli Ltd 688 Richmond Alcohol & Drug Abuse Team 112,668 Richmond Animal Hospital Ltd .. 1.700 Richmond Association for Childrens Services 429.038 Richmond Auto Body Ltd 16.102 Richmond Bethel DayCare 6.560 Richmond Chamberof Commerce 4,980 Richmond Child Day Care Centre 35,176 Richmond Christian School Assn 45,486 Richmond Community Arts Council 11,905 Richmond Community Home- makers Service 9,166 Richmond Constituency Assn 2,438 Richmond Credit Union 1,548 Richmond Family Place Society.. 1,459 Richmond Foam Shop Ltd 1,520 Richmond Friendship Home Society 96,588 Richmond Funeral Home Ltd 21,845 Richmond Garden Club 1,000 Richmond General Hospital 11,563,374 Richmond Gymnastic Assn 4,685 Richmond Honda 1,067 Richmond Industries Ltd 48,658 Richmond Inn 17,388 Richmond Kinsmen Homemaker Service 345,853 Richmond Kiwanis Senior Citizens Ho 8,538 Richmond Lacrosse Association Division 5A '. 800 Richmond Landfill Ltd 3,295 Richmond Lions Manor 586,574 Richmond Machine Works Ltd.„ 999 Richmond Midget B Hockey Team 850 Richmond Minor Hockey Assn ... 600 Richmond Multi-Service Network 143,013 Richmond News 545 Richmond Nurseries Ltd 1.280 Richmond Parks & RecreM Commission jr Richmond Plymouth ChrvslelwM Richmond Prescriptions.. ™ Richmond Printers Ltd... Richmond Rangers Soccer CJBL Richmond Review -3M Richmond School District^!}"!! i| 62i I Richmond Senior Secondary''' School lgS> Richmond Steel Recycling Ltd,., y Richmond Summer Games Society i Richmond Summer Swim Club!'!^ Richmond Texaco Service Jfjl Richmond Toyota g iw**v26( I Richmond Visitors & ConventiofB Bureau M Richmond Volunteer Centre Society :M Richmond Volunteer Transporta-%' tion Society i Richmond Winter Club .....,:|,'... I 2011 Richmond Yard-at-a-time Ltd..... Richmond Youth Service Agency 3 j Richmond DrJ W fUM Richport Ford Sales Ltd |9|l Richs Saw Sales (1977) Ud .....M- RichterK JKU Richwell Woodworking .^fl^l Rickard VE •»Sfe U Ricketts-Sewell Electric Ltd....... 10) Ricketts Dr R R 27 Rickis of Canada 41 Ricks Grader Service....J. 1 Ricks Sport Centre Careys Ltd.... 8 I Rickshaw Village Restaurant...... 01 Rickys Champlain Ltd ...; 0! Rico Enterprises „ 2 Rico Equipment Ltd Ridd Electronics Ltd .....'.'..flfi^* i\ Rider Industries Ltd & The Canadian Imperial Bank of Corn- Rider Ltd H :» Riders Motel S8 Ridge Investments Ltd ..J.l^..... 12 I Ridge Meadow & District Safety Council Ridge Meadows Minor Hockey Assn Ridge-Western Drug Mart Ridgedale United Pharmacy '351 Ridgeway After School Day Care 86 Ridgeway Pharmacy Ltd - :W Ridgeway Summer Day Care Ridgeway Trucking Ltd ...... Ridgeway A '■ vfE^'' Ridgeway J Ridgewood Lodge - . Ridley A M £ i.gy Ridley CK - Ridley G ~.jB}»' f I RiehlFarmB .'..:.:..... * Rielle Enterprises ..^Ei" E, I RifeDrDA gl Riggers Industrial Sales Ltd I Riggs Optical Right Bros Contracting^ :i Right of Way Compensation 25.1'W Rigosha & Co Ltd !*' Riker Canada Inc !■", RikhiR&R Rikka Enterprises Ltd ... Riley & McCormick Ud ^ Riley Ice Arena ..;J Riley Park Community Assn ^ Riley Taylor & Co ■ Riley B 'm Riley Dr R R ■■•■■ m Rileys Datashare International Ltd Rilkoffs General Store ■ K3 Rim Forest Products Ltd ^ Rim Rock Ranch Ltd .$—■ f&i Rimbey & Friesen Co Ltd tl.-O AM/ ncr d»h Ud J .acDBAtd \.(HXl Pl| eCR-J 5 llallifioe Centre ila B.J - LvneC :ry Gas & Oil . de! ah ance Service... itlel C« Jnity Library.. .-neral Store asshopper Control ires & Framing. fcj SfcCo Ltd ........ & (Western) Ltd.... jing Services Ltd.. .Wap^ation Ltd ment Rentals dinch s :tion Ltd.. Arms l;:s Lid • Farms.... c arket Ltd . 1\ Ills Ltd.. wo Wrecking. {.trading . tltracting & Leasing tmr~ ersjueljstProducts Ltd.. asds'if Centres., "[side J ida ersuMlteT srside-lvice enskfe lall Animal Hospital. erdfajt lyskils Society erricwnd & Gravel Ltd .... craew pplies and Services. en-iea- liler Park Lid ecwileiirm Ltd esLP.. lerarM r Inn quip- IStsLtd i'-rn Trailer Mfg Ltd unn Supplies Ltd Kg Jisponation Associa- ijof. lada BH Itees L-king & Equipment. p-Lyn .-hards '"Pay IdingsCoLtd aanaErprises ptone msLtd $ 2.451 4.050 6.389 11.980 26,028 2,150 2,674 2,277 765 3,363 800 875 5,346 12,052 5,437 1,800 2,427 2,187 1,735 550 6,555 1,242 4.624 10.038 2.745 1.072 1.258 900 3.182 1.544 1.580 5.051 1.168 6.706 3.779 7.137 15.672 37.377 860 10.460 1.063 9.799 3,414 2.628 516 20.000 6.123 4.700 2.051 1,220 4,620 1,451 576 135,175 8.950 737 645 2.445 1.099 1.959 4,824 2,620 1,074,329 1,860 504 9.821 2,532 34,789 99,247 9.281 3.383 998 10.139 639 48,873 772 32,675 704 2,620 1.392 5.616 SCHEDULE OF PAYMENTS s Robb & Robb Holdings Ltd 655 Robbies Datsun Ltd 1,100 Robbins Incubator Co 11,317 Robbins Parking Service Ltd 11,160 Robbins D 3,200 Robbins D 6,732 Robbins K 860 Robbis Food Services Ltd 1,595 Roberds Excavating D 8,720 Robert Young Court Reporting Inc 7.279 Robert BN 3,498 Roberts Agencies Ltd K M 23.255 Roberts Automotive Ltd W 1,384 Roberts Cork Co of Canada 1,881 Roberts Curing Ltd 13.247 Roberts Denson & Co 7,564 Roberts Fruit Market & Orchard . 976 Roberts Handyman Service Inc... 1,628 Roberts Ltd M 3.545 Roberts Ventures Ltd 48,669 Roberts D 5,640 RobertsDrDG 4,467 Roberts DrD 5,253 Roberts Dr I G 7.765 Roberts J 963 Roberts DrJ A 10.190 Roberts J E 1.335 Roberts DrJM 568 Roberts J P 2.300 Roberts Dr J S 1.177 Roberts Dr KG 1.534 Roberts LG 673 Roberts M 2.068 Roberts P 3.529 RobertsDrPWW 922 Roberts R 1,565 Roberts TM 975 Roberts W 11.361 Robertsen Dr J R 18.309 Robertson & Co 38,977 Robertson & Son Contractors E P 2,010 Robertson Becker & Downe 13,942 Robertson Brooke 2,801 Robertson Building Systems Ltd . 2.369 Robertson Construction Co LtdW E 257,091 Robertson General Store Ltd 1,294 Robertson Holdings Ltd Chuck... 1.311 Robertson II Sail & Life Training Society 795 Robertson Keith & Associates Ltd 12,720 Robertson Kolbiens Teevan & Gallaher 106.581 Robertson Optical Ltd 11.189 Robertson A G 1.466 Robertson Dr A W M 1.571 Robertson Dr D B 2,951 Robertson Dr D G 652 Robertson D R 677 Robertson E 9,775 Robertson Dr E 44,072 Robertson F 31,340 Robertson G D 618 Robertson J 15,311 Robertson J 690 Robertson DrJ R 9,945 Robertson L H J 804 Robertson N M 13.510 Robertson PC 2,662 Robertson R 599 Robertson R 4,322 Robertson RG 13,056 Robertsons 1.150 Robertson WW 728 Robertsons Ready to Wear 513 Robidoux R 55.592 Robin Creek Farm 1.760 RobinowDrO 1.316 Robins Co of Canada Ltd AH... 22,794 Robins Trucking P 1.687 Robinson & Associates Ltd A C. 49,936 Robinson & Sons Contracting GD 6,600 Robinson Bros Farms -- 1,000 E 365 Robinson Consulting Associates Ltd 37,254 Robinson Morel Ii Chertkow 18,001 Robinson Stores 4,075 2,718 Robinson C 4,534 Robinson C 3,000 Robinson D 4,500 Robinson FH 20,045 Robinson Dr G C 7.060 5,106 3,590 Robinson V 700 Robinsons 2,573 RobitailleD 639 Robo Transport Ltd 79,285 Robs Road Grading Ltd 47,199 756 Robson Irrigation District 986 Robson Optical - 4,054 Robson Valley & District Home- Robson Valley Electric 982 Robson Valley Holdings Ltd 637 2,758 Robson 4x4s D 610 Robson M 4,333 Robsonstrasse City Motor Inn .... 737 Roche Stationers & Office Equip ment Ltd 1,125 1.139 Rock City Enterprises 3.173 Rock Creek & Boundary District Rock Creek Transport 2.448 Rocket Redi-Mix Ltd 14.144 Rockhaven Store 2.458 Rocking Horse Ranch 860 6.956 Rockwell Development Ltd 1,032 638 Rockwell International of Canada 6,926 Rocky Mountain High Outfitters 1.640 Rocky Mountain Leasing Ltd 14,215 Rocky Mountain Riving 2.805 Rocky Mountain Rangers & Hand- 16.245 Rocky Mountain Sales Inc 537 Rocky Mountain Scientific Glass 4,651 Rocky Mountain Software Inc .... 2,100 Rocky Mountain Transport Ltd ... 2,898 Rocky Mountain Visitors Assn ... 23,353 Rocky Mountain Welding Sup- 40,589 Rocky Point Day Care Society.... 19.988 Rocky Point Infant Care 25,035 1.443 1.063 9.595 2,617 16,867 Rodeo Chevrolet Oldsmobile Ltd 32,737 Rodeo Developments Ltd 1,294 8,936 3,122 577 27,242 Rodona Management Services 858 Roe Lake & District Recreation 1,100 9,623 E 366 PUBLIC ACCOUNTS 1980/81 $ RoeFL 703 Roedde Ltd G A 12,674 RoellFarmW 1,300 Roell MA 8,760 RoestBMF 803 Roffel F 5.623 Roga Contracting Ltd 172,228 RogalskiK 1,438 Rogalsky L 3,719 Rogar/Stblnc 846 Rogell Enterprises 1,812 Rogers WT&E A 1,140 Rogers Falls Camp Motel & Cafe 640 Rogers Hunter & Co 84,882 Rogers Mini Shop Ltd D 564 Rogers Trucking 14,679 Rogers Trucking & Excavating R. 30,356 Rogers Welding Supplies Ltd 3,789 Rogers Wholesome Foods Ltd .... 243,945 Rogers A 507 Rogers B L 2,595 Rogers Dr D 4,800 Rogers HK 591 Rogers J 3,792 Rogers J 6,519 Rogers J A 7.068 Rogers J E 6,363 Rogers L 4,225 Rogers P 800 Rogers WB 3,340 RohirsFarmG 1,240 RohlfsG 3,040 Rohrkes Lumber Supply II ,756 Roimiser M 5,404 Rojacks Sales Ltd 26,479 Rojean Enterprises Ltd 524 Rojo Enterprises Ltd 780 Roken Inter-City Freight Lines Ltd 1,516 Rokirk Industries 14,269 Roko Service Ltd 33,435 Rokus Drl 9,506 Rolex Plastic Laminating 11,746 Rolfs Automotive Ltd 3,349 Rolfstad Trucking E 30,813 Rolin L 725 Rolis Windsurfing 720 Roller Bros Construction Ltd 1,479 Rolling Acres Farm Ltd 2,084 Rollins Machinery Ltd 1.863,169 Rolls Logging Ltd W 725 RolstonR 1.818 Rolston R J „. 12,237 Roma Restaurant Ltd 2,492 Romac Auto Services Ltd 2,316 Roman Catholic Childrens Aid Society for the County of Essex .. 1,963 Roman Catholic Episcopal Corp.. 1,591 Roman PM 1,284 RomaniukS 22,952 Romano Log Loading Co Ltd 2,334 RomarkLtd 36,359 Romaur Services Ltd 21,607 Romeike Pipeline Welding & Fabrication Ltd D 2,164 RomuldH 44,800 Romyn Farm AL 816 Ron & Murray Service Ltd 3,187 Ronacher J 1.705 Ronald W B *;,-. «..,... 3,110 Ronalds-Reynolds & Co Ltd 77,325 Ronco Fencing Ltd 151,088 Ronco Pole Structures Ltd 9,160 Rondale Coffee Services Inc 860 Rondale Enterprises Ltd 5,914 Rondeau A 7,000 Rondeau DrP L 972 Rondeau Dr W A 8,572 Rondivills 1.050 RonneJ 615 Ronneseth K D *. 6,250 Rons Auto Body 869 Rons Contracting 28.590 Rons Electrical Contracting 3,260 Rons Excavating Ltd 6,138 Roof Master The 729 $ Rooftop General Arts Store 1,392 Rooftop Shake & Shingle Ltd 800 Rooi Enterprises Ltd 34,065 RooksDrJH 705 Room of Ones Own 1,000 Rooney H 825 RoosRE 11,848 Roosdahl Septic lank Service Ltd 570 Roosendal Farms .,„*. 2,693 Roosevelt Hotel 620 Roots Reforestation Ltd 217,404 Ropate Equipment Refinishers Ltd 1,282 Roper Rentals 1,470 RoperDA 2,483 Roper WR 1,368 Rorer Canada Ltd W H 1,244 Rorick Enterprises 18,081 Rosanson Upholstery 1,143 Roseborough & Co 8,549 Rose Ann Lodge ,. 65,346 Rose Garden Apartments 3,786 Rose Garden Co-operative Enterprises 1,560 Rose Garden Tenants Co-operative Society 2,709 Rose Ltd J H 1,720 Rose Manor Victoria 531,193 Rose Rest Home 70,521 Rose Transport A 566 Rose Dr AN 12,322 RoseC D 506 RoseE 900 Rose DrM E 5,267 Roseboom C 875 Roseborough DrJ B 6.157 Rosebrook Flooring & taints Ltd 869 Rosedale Machine Shop Ltd 6,590 Rosemary Heights 911 Rosemary Residence 5,684 Rosen K 10,553 Rosen P 107,382 Rosen R 3,788 Rosen DrR 600 Rosenau Trucking Ltd H 10,765 Rosenau Trucking D II ,350 Rosenberg Photography F 592 Rosenberg Rosenberg & Woodward 10,729 Rosenbloom McCrea & Leggatt.. 17,791 Rosenfeld Dr M W 36,160 Rosengart DrK E 1,399 Rosenstock Dr R G 2,139 Roses Mini Contracting 890 Rose! A 28,611 Roseview Lodge 29,561 Rosh HoldingsCorp 1,313 Roshard J 2,940 Rosin E 2,014 Rosk Power Saw Service Ltd 6.642 Rosling Mermet Homes Ltd 2,683 RoslingDJ 21,504 Ross & Associates Ltd D W 3.845 Ross & Co 14,959 Ross & Partners P S 9.986 RossA&R 23,038 Ross & Sons Ltd J J 780 Ross & Sons Mens Wear Ltd 725 Ross & Tcrrvs Equipment Sales & Service 6,700 Ross Dr & The Royal Bank of Canada 12,000 Ross Books J 678 Ross Committee 9,720 Ross Dance Centre P 12,055 Ross Distributors L 1,219 Ross Electronics Ltd J 1,747 Ross Family Care Home 2,062 Ross Garage & Taxi Ltd E A 846 Ross Laboratories 47,951 Ross Ltd J 92,931 RossSupply Ltd 526 Ross A 1,242 Ross A I 906 Ross A I .„ 2,039 RossDrAL .„... 6,125 Ross Dr B JM RossCT "* j RossD j RossH ».3H Ross L jM RossR ..'..'.'" Ross R ""M RossR W ■-■■■■... RossS '" RossT VtB Ross W H ..Z"Z Rossdown Farms Ltd Rossi Janitor Service G ........... Rossland Ambulance Service..... Rossland Co-operative Transpor-. tation Society , Rossland Day Care Centre.....MM Rossland Heritage Society......... Rossland Historical Museum Assn ..... Rossland Public Library Assn..„*gB Rossland Red Mountain Development Society Rossland Silvics Rossland Swimming Pool Society Rossland 66 Service Rossman Dr A MM Rossoff Dr L .... Rosss Auto Service .... Rosss Disposal Service Rosss Vineyards & Orchards Ltd. Roswyn Industrial First Aid Training SchoolInc Roiair Industries Ltd Rotary Business Forms Ltd Rotary Club Ml Rotary Manor Boarding Home.... Rotary Pie Service Ltd * Roth Bros Painting Ltd 'J? Roth Dairy Products Ltd '.< Roth Lumber Ltd B& K RothK Rothe Lipetz Elias Raynier & Pinsky Rothe O jj Rothenbusch J & J Rothenbush Farms J-\ Rot hmans of Pall Mall Canada Ltd Rothney T A Rothschild DrC J .M Roto Aire Distributors Canada Ltd Roto-Rooter Sanitary Sewer Service Ltd Rotofry Coffee Rotortech Helicopters Ltd .~VU Rotter B JH Rouach Orchard Ltd MM Roubles Welding E Roufosse H .;. Rougier Inc Round Lake Alcohol Treatment Centre ■■•• Round Rock Enterprises Round-A-Bout Childrens Clothes Rounthwaite A E ..... RousellC A •— Rousseau Dr P Roussel Canada Ltd «£§■ Route of the Haidas Freightways. Routledge R J Routley & Sprague MM Rover Recreation Centre Inc ...... Rowan Excavating Ltd ■■-d Rowan House ^B Rowan Northwestern Decorators Inc • ■••■■ Rowan J RoweLtdJH ■■••■ Rowe Masonry & Heating I ....... Rowford Splice Rite Ltd ■■•■■ Rowland Display Presentations Inc ■■■■ Rowles & Associates Rowntree Advertising Ltd......... Rowntree Mackintosh Canada .... i;<i 10 to Sic Homes mill lankiftnada janadi ir Cadets 3anadial umane Assn — .inadujegion Canada-Legion Ladies liarv.I -- Isnailriitgion Pipe Band 3hii.iretfl.fter School S 20,312 1,190 2.477 10,754 8.824 283,718 5,100 630 10,364 832 1,500 3irv'A-b)lnce Repair ISg (1969) Ltd.. flg Club ■applies Ltd HlLtd eal Centre alls )utcl 'oodsJ lyCare . -urnifl leiaol lotelfi_ Siver. nlanfllpital. ubili .lanoi Nairn ■rim louste icot h m Drug Mart... lick Ltd Stationers Ltd.: belts "6ui 3owerss»l.. iusBL ■ug Man ... aalletThe.. ,:.b:ndrd.. luse^ IB. 1-Hospitai.. Iipital ■KtdTrie.... B Society Canada ■ ms nstittite for the iLtd J.J Chapel.. ■ ervice Repairs Ltd ustrial Supply... iry Oljirs Ltd awarnor & Cycle Ltd... iatifll epair;. ireStr: Ud jnluresd ii.Cofm-iity Club & Rec- unAssi ment District.... itiuTSJ jteinM Restauit Cfluktion R Ccfllraig Ltd U9d.6f.ces Ltd akej&urant tOf A... LlfMqnt item Ltd IIC... OJs f.SUHiUi PTJ8.I )., 562 1,549 19,271 5,756 9,677 3.204 2,113 10,366 13,836 43,287,936 20,000 648 1,584 1,437 1,237 857 24.638,370 830 56.598,603 1,020 33,958 529 2,546 145,601 3,416 630 2,454 80,530 1,196 4,517 4,076 747 8.975 1.460.057 51.847 1.500 926 989 14,958 568 718 816 1,243 751 1,631 1,452 1,362 9,056 2,500 1,295 830 602 511 4,067 35,522 93,186 2,544 1,000 575 5,611 3,631 1,978 4,223 9,132 525 1.283 15.291 SCHEDULE OF PAYMENTS $ Rudy J 2,375 Rudys Custom Grading 55,053 Rudys Mobile Home Transport Ltd 3.696 Rudys Shoes & Mens Wear 713 RuedyDrJ 3,034 Ruffee GEM 736 RugglesRG 1,375 Ruggo Logging Inc 18,446 Rule Consultants Ltd R 3,480 RulkaDrSK 2,270 Rumley Contracting R H 2,158 RumleyB 11,423 Runciman J W 785 Runka Land Sense Ltd G G 9.184 RunkaGG 2.400 RunnalsRR 2,079 Running Graphics Ltd 7,658 Rupert Cement Products Ltd 20,211 Rupert Cleaners & Laundry Ltd .. 813 Rupert Service Ltd 1,075 Rupert Sight & Sound 610 Rupert-Bailey L 561 Rupert L 2,339 Ruprechl & Associates Inc M M . 2,884 Rural Well Drillers Ltd 8,154 Ruschcinsky L 5,676 Rushant Cameras Ltd 1,378 Rushton Contracting Ltd L 15,595 Rushton Excavating Ltd 63,222 Rushton J......,„ 3 21,058 RuskeySM 1.350 RusnakM 758 Russ Battery & Lead Products.... 812 Russ Body Shop Ltd 1,747 Russell & Dumoulin 258,938 Russell & Dumoulin in trust 8,800 Russell Family Day Care 994 Russell Farm Ltd 928 Russell Food Equipment Ltd 78.937 Russell Franz Assn 650 Russell Transfer Ltd 730 Russell B 16,325 Russell BK 880 Russell C A 650 Russell DrES 548 Russell F E 2,568 Russell J W 5,596 Russell K 1,157 Russell K G 17,720 Russell LE 1,203 Russell M 68.070 Russell T .i 2,943 Russell DrWS 946 Russells Excavating 3,233 Russelsteel Lid 146,285 Russo Orchards L 916 Rustad Trucking Ltd G 1,772 Rusty Creek Enterprises Inc 2,371 Rutherford Photo Ltd 67,364 Rutland Minor Hockey 900 Rutland Optical 3,953 Rutland Pharmacy Ltd 181,509 Rutland Pollution Control Centres Ud 800 Rutland Transfer Co Lid 70,338 Rutledge Heating Services Ltd 707 Rutledge Refinishing 666 Ruttan & Sons Logging L 37,303 Ruttan D H 1,450 RuzickaDrRL 22,164 Ryan Co 826 Ryan Drugs Ltd 60,719 Ryan Instruments Inc 5,520 Ryan Photos D 1,214 Ryan Photos J 23,048 RyanDrC 9,897 Ryan J 8,750 Ryan Dr J G 1,538 RyanL 7,851 Ryan PA 3 7,076 Ryane&CoH 11.515 Ryans Cameras & Photography J. 1.328 Ryans Tire Supply Ltd 16,077 Ryberg Catering Ltd M 1.166 E 367 $ Ryckman & Co A R 667 Ryder Lake Rhodoendrons 700 Ryder Thick Rentals Inc 3,766 Ryder E 914 Ryder Dr G B 1,423 Rymus & Crowley Contracting Ltd 8,168 Rypac Aluminum Recycling Ltd . 3,440 Rysak W .v, ,,, 900 Ryser Seed Potato Farms '.... -; 555 S & A Farm 800 S & B Books Ltd 7.156 S & B Excavating Co Ltd 14,660 S & D Leasing Ltd 6,693 S& E Aluminum Co 2,019 S & E Enterprises 4.910 S&EHoldings Ltd 16.922 S & F Enterprises Ltd ...f 1,195 S & G Construction Ltd 820,353 S & H Auto Centre Ltd 679 S& H Logging Ltd 4,664 S & J Transportation Ltd 6,479 S& L Grading 61,224 S & L Stores 540 S & R Enterprises 2,000 S & S Electric Ltd 741 S & S Industries Ltd 8,014 S & S Service 7,803 SAFE Society 2,700 SAFER and Renters Tax Credit... 7,522,486 SAFER Project 150.960 SANE Society 488.771 SCDSecurityComputerDataLtd 1,705 S D S Data Systems 19,124 S DS Drilling 1,900 SDSTransport 26.102 S F Visual Electronics Ltd 14,119 S H M Marine International Inc .. 2.984 S I B Towing Co 2,646 S J Warehouse Service 3,430 S K & S Divers Ltd 1,098 S K Electronics Ltd 10.560 S K Sanitary Specialties Mfg Ltd 27.806 S L Paving Ltd 639.194 S L S Trucking 38.740 S M T Coach Lines Ltd 2,463 S P L Acoustics Inc 3,300 S P LCon'trol Inc 986 S P S Laboratories Ltd 11.718 S R ECo Ltd 3.319 S R I International 18.585 S S Drugs 14,852 SWAP Society 21,855 SW Ventures Ltd 1,920 S Matrix Enterprises Ltd 18,095 SaabDrM 3,462 Saan Stores Ltd 20.517 Saanich Butler Bros Womens Softball Club 718 Saanich Cultural Education Centre 8,000 Saanich District Youth Choir 3,023 Saanich Historical Artifacts Society 1,500 Saanich Minor Lacrosse Assn 650 Saanich Orchards Ltd 1,133 Saanich Peninsula Farmers Institute 9,120 Saanich Peninsula Guidance Assn 28,648 Saanich Peninsula Hospital 5,124,069 Saanich Peninsula Piranha Sum- merSwimClub 1,155 Saanich Pharmacy Co Ltd 40,815 Saanich Physiotherapy Clinic 526 Saanich Plumbing & Heating 849 Saanich Rentals Ltd 2,609 Saanich School District 63 .■ 6.375,311 Saanich Silver Threads 9,900 Saanich Tribal Day Care Centre.. 8,184 Saanich-The Island Constituency Services 14,885 Saanwood Farms Ltd 2,300 Saba Bros Ltd 5,634 Saba Ltd J 29,760 Sabean Stofer & Co 14,728 Sabre Bulldozing Ltd ,...r.i 526 m E 368 PUBLIC ACCOUNTS 1980/81 Sabre Industrial Supplies (1977) Ltd 5,900 Sabre Transport Ltd 12,275 Sabsto Services Inc 7,847 SabulskyL 1.400 Sabyan Chevrolet Oldsmobile Ltd 2,280 SabyanP 30,274 SachE 4,459 SachedinaZ 7,776 Sachmans Trails End Land & Cattle Co Ltd 1.740 SachtM A 600 Sacker Scientific 3,180 Sacketl Optical 2,884 Saddle Hills Veterinary Clinic Ltd 580 Saddleback Ranch 893 Saddletramp Hitch N Pack 688 Sadiwnyk A 10,449 SadleirL 1.460 Sadowick F 46,810 Safari Motor Inn Ltd 788 Safe-Pak Supply Canada Inc Ill ,463 Safeguard Business Systems Ltd . 2,119 Safer Agro-Chem Ltd 12,653 Saferway Driver Training School Ltd 711 Safety Mart 27.027 Safety Supply Canada 300,841 Safety-Kleen Canada Ltd 12,785 Safeway Gulf Service 1,318 Sage Promotions & Publications Ltd 2,345 Sage Publications Inc 2,717 SageShopThe 650 Sager & Associates J E 1,215 Sager J A 6,047 Sager M Sagers Maple Shops Ltd 741 Sagitawa Christian Camping Society 4,886 Sahali Esso Service 958 Sahali Lutheran Church 2,400 Sahali Mews Inc 1,488 Sahali Opilcal Co Ltd 1,772 Sahrmann R H 864 Saigon Garden Restaurant 559 Sailcone Wilderness Fishing Ltd . 1,700 Sail trend Enterprises Ltd 2,636 Saint Marys Hospital 10,038,481 Sainthill Levine Uniforms Canada Ltd 3,406 SaitLM 1.809 Saito Enterprises 5,722 SajeG 1,200 Sak Industries 1980 Ltd 3,295 SakakibaraM 608 Sakalauskas DrJ 11,300 SakataDrGM 3,665 Sakumoto Dr G S 799 Sal-Crest Motel 6,015 Salanski Contracting Ltd 14,085 Sale of Books Index and Reports. 2.388 SaleT ".'. 2.125 Sales & Marketing Executives of Vancouver 745 Saletex Fabrics Ltd 7,425 SalikenDrWD 12,970 Salims Gift Shop 926 SalkusN 800 SallS 1,809 Salle Contracting R 4,057 Salloum Doak & Co 6,229 Sallows T 3,975 Salmo & District Chamber of Commerce 2,997 Salmo Building Supply 1,084 Salmo Drugs Ltd 36,464 Salmo Public Library Assn 3,845 Salmo Texaco Ltd 537 Salmo Valley Swimming Pool Society 2,381 Salmon Arm & District Association for the Mentally Retarded. 47,324 Salmon Arm & District Chamber of Commerce 9,359 Salmon Arm & Shuswap Lake Agriculture Assn 3,000 Salmon Arm Esso 1,210 Salmon Arm Fish & Game Club . 2,073 Salmon Arm Frame & Wheel Alignment Ltd 593 Salmon Arm Glass (1976) Ltd.... 4,375 Salmon Arm Gravel Products 4,501 Salmon Arm Machine (1976) Ltd 4,735 Salmon Arm Motors Ltd 16,388 Salmon Arm Museum & Archives Assn 3,000 Salmon Arm Observer 3,003 Salmon Arm Paving (1977) Ltd .. 63.429 Salmon Arm Pioneer Society 2,366 Salmon Arm Ready-Mix Ltd 35.705 Salmon Arm Savings & Credit Union 2,523 Salmon Arm School of Hairdress- ing 822 Salmon Arm Society for Shuswap Alcohol & Drugs Programs .... Ill .068 Salmon Arm Stationery & Office Supplies 3,523 Salmon Arm Steakhouse Ltd 871 Salmon Arm Taxi (1978) Ltd 549 Salmon Arm Tennis Club 4,609 Salmon Arm Texaco 4,540 Salmon Lake Fishing Camp 768 Salmon River Recreation Assn ... 1,387 Salmon Valley Upholstery 988 Salmon Dr D R 13.879 Salmon P 972 Salmond & Linge 10.048 Salmons Transfer Ltd 28,871 SaloEE 4,224 Salsbury Laboratories Ltd 594 Salt Box The 556 Salt Spring Farm 9,613 Salt Spring Island Achievement Centre 520 Salt Spring Island Chamber of Commerce 2,475 Salt Spring Island Island Fall Fair 1,000 Salt Spring Island Homemakers Service 91,998 Salt Spring Island Parks & Recreation Commission 1,340 Salt Spring Nursery School 1,613 Saltair Parks & Recreation Commission 2,889 Saltair Waterworks District 2,227 Salter L 3.700 Salter LI 2,501 Salton Fabrication Ltd 1,374 Saltspring Island Community Society 116,107 Saltspring Island Daycare 15,941 Saltspring Island Fire Protection District 179,126 Saltspring Island Public Library Assn 27,920 Saltspring Planters Club 10,112 Saltspring Society for Educational Alternatives 2,201 Salus Funeral Chapels Ltd 5,304 SalustroS 4,095 Salvador & Son Ltd L 20,472 Salvation Army 226,146 Salvation Army Anchorage 143,690 Salvation Army Day Care Centre. 26,320 Salvation Army Dunsmuir House 91.642 Salvation Army Harbour Lights .. 193,985 Salvation Army House of Concord 899,799 Salvation Army Maywood Home. 50,317 Salvation Army Miracle Valley Detox Centre 464,170 Sal vinos Grocery 602 Salway Dr A A 588 SamCS 6,674 Sam R 4,631 Samay E 616 Sambad Electrical Services Ltd... 1.171 Sambos Restaurant 1,686 Samco Food Equipment Industries Ltd Samida Automotive & Ironv^jdu' ■ Ltd Samnions Inc F.... SammonsDr JR Sample Dr J T, . Sams Automotive Sams Cartage Sams Nursery & Florists Ltd..Is Samson & Ford Credit Co E..... Samtronics Radar Ltd WM Samuel E San Francisco Art Institute : San Francisco Pawnbrokers VxaW- San Jose F P San Remo Hotel Ltd San-Mac Supply & Rentals Ltd... Sanborn J Sancella Inc Sanco Enterprises Ltd . ... Sanco Plastics Ltd...:% Sancta Maria House SandDrA J Sandbrand Dr J W .... Sandecki I&MG Sandell Western Drug Mart ...d Sander DrKW Sanders Ltd HE Sanders Poultry Farms Ltd ...J Sanders Welding (1969) Ltd A... Sanders G .......fl Sanders L Sanders M Oi Sanders Dr N L ...Mm SandersPRW Sanderson & Ranson Mm\ Sanderson Industries Ltd Sanderson Services W Ja.- Sandfire Scientific Glassblowiog. Sandford J E F MM Sandhill Crane Sub-Committee of the Pitt Wildlife Management Area Public Advisory Commit tee . Sandilands & Associates....-MMM Sandilands Dr J Mm Sandman Inns Ltd ....Mm Sandner Bros Lumber Co Lid..... Sandner Bros Transport Ltd ....... Sandon Historical Society ...M Sandor Rental Equipment Lid..... Sandoz Canada Ltd .....fl Sandpiper Daycare -IB Sandra Farm ...J Sandringham Private Hospital...- Sands Mortuary Ltd ......3 Sands Motor Hotel ...Mm Sands Motor Inn Ashcroft......... Sands Restaurant Ltd ..flflj Sands HM Sandu Enterprises .Mm} Sandvik Canadian Ltd........j Sandwell & Co Ltd M Sandwich Tree Restaurants..« Sandy Beach Hotel -B Sandys Auto Service ..Jfl Sanex Chemicals Ltd -.••• Sanex Services Ltd ..... Sanfax Industries Ltd Sanford Evans Services Ltd-SH Sanford Exhibits Inc Sangara Trucking Ltd ..... Sangha S '^ Sanilogical Systems Ltd Sanitary Supplies of BC Sanka J Atrill T Atkins C Goerke R Bregg W Wilson J & Johnson G I Sans Souci Motel ......■■ Santano D ......■■ Santoro DrJ J B Santronic Sales Ltd •• Sapers H Sapp C • licking Contracting... .-h tlW ort Ltd A accfli & Verdicchi.. hiildeK arket Ltd Lvnldsl.Lld Ore 13 I Contra Ha waii ientificof 13 F„ DrM loldir Id. an J-l ,kifc i votii nnien Ceme ch-lb Sots- Viin )rM. Thioi Btd 3o Ltd... Fabrics.. ta-.'<l Gaia Goat Cotdt ;.td . Distri in.. Indusrc Ltd ltd.. ty Shops Inc. ng Services .. School Softball y rAi Body & Paint Spoohjoods SmSt I Optical i Dr.F.L -CicmlCoLld Carjla.Works Old..- Pensioners Or- suioo. Ui Walenks District BisuSbtsLtd Equjpm Grill Wttftrts (1977) Ltd... i Cvntnng Ltd J lefctjpilCoLtd bltjon ring Ltd ■ ■ lit-n-'arms Ltd ■'-I- Pil.riving Ltd I.M-. r Marin fintres Ltd. $ 26.206 1,424 579 1,767 2,960 31,962 4,267 4,116 105,256 26.921 2.204 1.417 4,592 845 532 672 11.467 51.370 1,357 5.961 21,163 2,825 613 720 3,227 732 7,253 1,225 640 2,933 6,300 17.573 11.017 28,906 1,341 1.538 7,895 5.088 11.279 46,023 84.786 3,460 9,416 27,624 841 26,799 842 5,604 1,758 821 912 7,437 3,615 13,000 849 639 19.953 5.540 2.754 74.870 3.123 15,000 42,480 29,568 1,432 674 1,306 880 12,684 15,724 880 28.136 537 15.363 2,762 2,227 1,857 36,436 52,238 9,703 SCHEDULE OF PAYMENTS Sayers Engineering Ltd 3,052 Sayers J 950 Sayres Lake Camp Society 4.130 Sayward Food Market Ltd 1,639 ScafeJR 3,900 ScageIRK 26,702 Scale Shop (1963) Ltd 977 Scales R W 851 Scali-Durante Furniture Mfg Ltd . 152,204 Scammel Dr R S 2,185 Scan Designs Ltd 945 Scanco Auto Service 570 Scandia Power Ltd 10,611 Scandinavian Building Maintenance Ltd 1,215 Scandinavian Moving 8,026 ScanlandJ 1,924 ScanlandR 1,670 Scanlands Excavating Ltd 3,535 Scanner Enterprises Inc 1,026 Scarab Fashions 5,000 Scarborough Farm 2,239 Scarfo Orchards 1.680 Scarisbrick P N 11.676 Scarlett Holdings Ltd 1,325 Scan- Hydraulics Ltd A D 1,209 Scan-Industries Ltd 8.372 Scan-M J 16,615 Scenes by Dorse 2,130 Scenic Valley Trailer Park 725 Scepter Manufacturing Co Ltd.... 14,985 Sceptre Dredging Ltd 540,426 Sceptre Yachts Ltd 9,000 SchadeT 568 SchaeferR 655 SchaefferA ....:'.... 15.046 SchaererR&F 9.262 SchaererR 4.487 Schafer Safety Service Ltd 4,895 SchaffterC 1.730 SchaperH 4.976 SchartnerB&L 4,539 Schaubl 3.100 Schauwecker P 3,167 Scheck Industrial Electric Ltd P.. 808 Scheck J 1.274 ScheiberP 900 Schell Management Ltd P 22.088 Schellenberg Dr G G 8.948 SchellerG........... 1.192 SchenkB 13.446 Schenker Warehousing Ltd 8,159 Schenley Holdings Ltd 664 ScherbanDrR W 823 ScherckDrLP 4.400 Schering Canada Inc 15,802 ScherleP 3 1,212 Scherles Flower & Gift Shop 528 Schermann Landscaping & Nursery 1,025 ScherzerDrMH 4,186 Scheveck E 875 Schieldrop Dr P 68,367 SchieleB 4,823 Schter Co Ltd W A 11,222 Schierbeck Excavating 6.475 SchifTer Photography Ltd 702 SchifferH 20,659 Schikowsky B 816 Schiller MP 5,034 Schilling W & J 17,760 Schilling G 4,322 Schilling RD 17,447 SchilteTP 686 Schimpf D 748 Schindler A 2,096 SchlachterR 715 Schlagintweit Dr H 17,119 Schlivinsky W P 527 SchluterR 1.816 SchmautzB 1,232 Schmid Canada Ltd J 1.478 SchmidbauerE 25,753 Schmidt L A & C R 262,878 Schmidt Optical Co Ltd A 14,639 E 369 $ Schmidt B T ]rj 321 Schmidt E 0^56 Schmidt DrG L 4.179 Schmidt G W '837 Schmidt H 2 321 Schmidt JL 819 Schmidt M 3,003 Schmidt N E 10,758 Schmidt R M 1,984 SchmittDrN , 3,839 SchmittR 753 Schniitlys Excavating 1,043 Schmoo Contracting 774 Schmunk B T 506 Schneider & Sons Contracting.... 12,005 Schneider Hydraulics Ltd D 36,754 Schneider Ltd A J ,.,,.' ; 632 Schneider Sheet Metal & Heating Ltd - 586 Schneider D 2,258 Schneider G 1,000 Schneider DrM 3,505 Schneiders 2,307 Schneidereit K P Dueck V 1.500 Schneiders Building Supplies Ltd 2,236 SchnellDrGM 1,515 Schnell J 7.062 SchoelerH F 10,958 Schoenberger H J 1.000 Schoenfeld S N 2,594 Schoenfelder V E 4,431 Schoening Funeral Service 19,473 SchoferCA 2,519 Scholars Choice Ltd 2,248 Scholarships Bursaries and Awards 12,865.163 Scholastic Book Services 6,174 Scholem Home 158,287 Scholle Container Canada Ltd 1,538 ScholtzG 2,682 Scholz Contracting W 763 ScholzHC 2,121 Scholz DrJ F 23,745 ScholzK 714 School of the Toronto Dance Theatre The 1.900 Schooner Developments Ltd 900 Schramm M 10,528 Schreiner Sawmill 22,085 SchreinerA 2.500 SchroederSL 1.000 SchroederU J 2,400 SchroeterH 1.200 Schramm M & S 23,700 Schuben B 522 SchuerholzG 5,000 Schuk C 4,250 Schuk H R 4,598 SchulerP 7,080 SchullerPS 3,289 SchulteJ M 848 Schultz & Co Ltd C D 10,232 Schultz Enterprises Ltd 47,900 Schultz Pontiac Buick Ltd 77,904 Schultz E 6.069 Schultze R 1 5.292 Schulz E 1.699 Schulz NG 1.643 Schulze F A 840 Schuman/Harte 50,360 Schumann L 3,500 Schumanns Hungry Pilgrim Res- taurant K 2,903 Schumanns Orchard 1,620 Schunter Contracting R J 13,343 SchuringRJ 608 SchuringW 750 Schurmans Stables 752 SchussE 2,814 Schwab DM 106,416 Schwab J W 800 Schwartz E 6,000 Schwartz G 9,088 Schwartz L 520 Schwartz DrP 24,158 E 370 PUBLIC ACCOUNTS 1980/81 S Schwartz R 13,638 Schwartzenhauer W G 816 Schwarze Photographers Ltd 542 Schweitzer E 647 Schweitzer EC 9,122 Schwichtenberg G H 616 Science Associates Inc 13,558 Science Council of BC 5,264,175 Science Research Associatess Canada Ltd 14,069 Scientific American 507 Scientific Hearing Aid Co Ltd .... 192,138 Scientific Marking Materials 1,347 Scientific Methods Inc 1,050 Scientific-Atlanta Canada Ltd .... 33,540 Scimitar Resaw Ltd & Canadian Imperial Bank of Commerce ... 15,000 Scintrex Ltd 1,278 Sciquip Ltd 768 Sclater United Pharmacy 106.798 Scobbie & Associates 3,102 Scobie Rtrms R 1,650 Scobie Trucking G 3,908 ScobieEB 17,997 Scope Exploration Services Ltd .. 513 Scopick K M 4,800 Scot Business Machines Ltd 1,758 Scot Office Supplies Ltd 2,867 Scotch Creek Service 2,491 Scotia Leasing Ltd 4,028 Scotia Marine Ways Ltd 16,385 Scotian Refrigerated Trucking Ltd 980 Scott & Associates Ltd R 578 Scott & Co WM 68,694 Scott & Gray Service Ltd 842 Scott & Smith 9,578 Scott & Sons Co O M 15,938 Scott & Sons Construction Ltd L G 4,928,384 Scott Construction Ltd G 93,250 Scott Construction Ltd L R 1,300 Scott Motors Ltd B 2,114 Scott Paper Ltd 9,518 Scott Poultry Co-operative Assn.. 959,307 Scott Repairs B 3.871 Scott Road Automotive 1.760 Scott Town United Pharmacy 67,328 Scott Trucking B 20.332 Scott-Bathgate Ltd 6,341 Scott-Marrin Inc 26,249 Scott-Town Shell Service Station. 1.826 Scott B 1,536 Scott B J 2,500 ScottD 1.771 Scott D 978 Scott DD 850 ScottE 642 Scott G 5,552 Scott Dr II G 3,956 ScottJ 1,513 Scott KH....W 1.825 Scott DrKL 1,743 Scott L 9,952 Scott M 691 Scott DrNL 686 Scott P 538 ScottDrP 817 Scott R 719 Scott R 1,701 Scott S 13,396 Scott T I 12,451 Scott DrWB 2,309 Scott DrWC 30.374 Scotta V 1,312 Scottish Academic Press Ltd 514 Scottish House of Tartans Ltd 588 Scottish Line Painting Ltd 1,126 Scotts Building Suppliess (1979) Ltd 12,011 Scotts Lift Truck Service Ltd 2,080 Scotts Meats Ltd 31,117 Scotts Mobile Crane 8,928 Scotts Pharmacy (1966) Ltd 162,250 Scotts Water Service 644 Scotts Western Drug Mart 40,372 Scotty House Gifts & China Ltd The 1.226 Scoullar K A 9,000 Scout-Guide Thrift Shop 2,467 Scow WD 622 Scown LM &N 24,575 ScownN 2,552 Scramstad DrW D 13,115 Scratchley D 5,897 Screenguild Signs Ltd 4,508 Scribner J 525 ScribnerR 9,909 Scrimshaw L 810 Scully LtdW 1.931 Scythes Inc 8,931 Se-Bac 1,406 Sea Breeze Lodge Ltd 6,500 Sea Edge Motel Ltd 1,582 Sea Fresh Fish Ltd 1.300 Sea Raven Motel Ltd 5,327 Sea Raven U-Drive 867 Sea Scrubber Underwater Hydraulic Hull Cleaning Systems 30,000 Sea Use Council 10,000 Sea Van Developments Inc 1,722 Sea-I Research Canada Ltd 10,800 Sea-Land Engines Ltd 1,937 Sea-Land Supply Ltd 5,239 Sea-Sport Outboard Marina Ltd .. 2,838 Sea-Tec Fabricator 1,240 Sea-Vue Glass Ltd 1,591 Sea-West Engines Ltd 22,263 Seaboard Advertising Co 22,540 Seaboard Construction Ltd 3,448 Seaboard Equipment Ltd ,,..-■. 932 Seaboard Excavating Ltd 1,14] Seaboard Graphics Inc 1,344 Seaboard Lumber Sales Co Ltd... 950 Seabreeze Cabins & Campsite.... 700 Seabrook Broadcasting Ltd 1,175 Seabrook Design Ltd 43,481 Seabrook Farm 564 Seabrook K G i~ 4,142 SeabusCafe 35,618 Seaex Products Ltd 1,200 Seafair Drugs Ltd 5,693 Seafair Hardware 504 Seafair Lumber Co Ltd 3,300 Seafair Minor Hockey Assn 1,223 Seafair Western Drug Mart 90,014 Seafood Products Ltd 824 Scaford Building Supplies Ltd.... 6,721 Seaforth Pharmacy 28,316 Seaforth Printers Ltd 1,208 Seagate Hotel Ltd 321,826 Seagram-Distillers Ontario Ltd ... 570 Seagull Sensory Motor Development Centre 2,480 Seahurst Aviation Inc 4,600 Seakem Oceanography Ltd 2,930 Seal Bay Bulldozing Ltd 15,387 Seal M A 2,247 Sealand Can Terminals (1969) Ltd 3,235 Sealand of the Pacific Ltd 1,320 Sealand Sales Ltd 8,452 Sealand Ventures Ltd 3,459 Sealcoat Surfacing Ltd 68,237 Seale WC&EM 1.050 Seale & Thomson Ltd 1.958 Sealey EM 755 Sealum Industries Ltd 14,083 Sealy Ltd 4,978 Sear Search & Rescue Equipment Ltd 28,615 Search VD Clinic 2,784 SearlelncB 2,700 Searle Pharmaceuticals 6,927 Searle R J 1.504 Searles Shoes Ltd 1.483 Sears Ltd 7,292 Sears-Itek 39,196 Seashore Guest House 68,938 Seaside Painters & Sandblasters Inc 29,327 Seaside Rentals Ltd Mm Seaside Rest Home .....[" Seaside Villa Motel ,JJ Seaspray Bantam Division4Teain Seaspray Properties Seat Cover Centre Ltd .."'" Seaton Music Parents Assn I Seattle Post-Intelligencer ...Mi Seaview Archers Seaview Guest Home Ltd I Seaview Pharmacy Seaview Rest Home Seawall Running Society Z Seaway Diving Seaway Manufacturing Ltd........ Sebastian G Sebastian L Sebok Optique 2000 Inc KjMM Sechelt & District Association for the Retarded Sechelt & District Association for Retarded Children ............... Sechelt & District Chamber of Commerce Sechelt Ambulance Service Sechelt Auto Clinic Sechelt Building Supplies (MM Ltd Sechelt Fire Protection District ... Sechelt Indian Band After School Program ........,„ Sechelt Inn Sechelt Metal Products Ltd........ Sechelt Minor Hockey Assn.,..... Sechelt Mobile Dimension Sawing Ltd Sechelt OK Tire Store Ltd Sechelt Power Products............ Sechelt Shell Service Sechelt Western Drug Mart Seclusion Bay Holiday Resort.... Second Step Society for Physically Handicapped Adults...... Sector Machine Works Ltd........ Securex Electric Corp Security Credit Systems Ltd Security Travel Co Ltd Sed Systems Inc Sedgwick Logging Ltd See-Moore Printing & Stationery Ltd See-Rite Optical Ltd .. Seebaren R ..iflfl Seedburo Equipment Co ..... SeedsD Seel Appraisal Co Ltd Seeley Lake Service Ltd. AJ Segal Hurmture Ltd MMM Seger A N .-..19 Segger M ......„'(. Seibold M M SeidelDH -M Seifert Dr P S Seifred Roth & Nichols .M Seinen A Seitner N ......gg Seitz Farm E Sel-Win Chemicals Ud..... SelbyC J Select Construction Industries Ltd Self Expression ......... Selhi T ........... SelinaDr A J ■••-- Selkirk Charolais ■ ■-•■■■ Selkirk Chrysler Lid ■ ■■•■■- Selkirk College Selkirk Crane Service Ltd Selkirk Garden Services - Selkirk Homes Ltd .......... Selkirk Inn .......... Selkirk Medical Group Selkirk Runt & Body Ltd Selkirk Union Board of Health ... SellanC HsBF Sellers DrDE 9:.... DaviGiiCentre Ho'ldMiLtd j rxisf, ments Ltd Instrutt !s Co Ltd uk DrJ. HjBI irnoolB Shellfish Ltd .... iiol-ti1*; Association for iandKalpd nwoifflje Society "stthe King hs Trucking ■Resale Lumber isociation of BC utreach CiiuaSutreach Bureau. Coiinsng Service gJ 3clncf J-! I Midoiaseball Assn — Toohdi uipment Rentals lion Dirce Experience ram.il lonSuial imJ.Cl BCJ ipity Bt que ipityjPL chool ipUypECts Inc ipiiv.iteces , Cunts Ltd 1 ; Maatment Systems idaLtd. t Shelf; i'.c4 C&.JL... Mb. Cenri.ld . !j - Cents ,td Mtutagent Ltd jTniii.LrdS Etajtid Offaie.ppliesLtd TrmSSJM i Unitttiarmacy BuUOrn;'LtdZZZZZZ 180.36 t VKifiiomson Dr A J L irmslll*. ludiosl Motoril rineJCtj Villasl fill i A in Line Housing iai pducatalLtd laekhoerviceER Htlb36 & Country Club MHerD Contractors OskSlv & Sales Ltd -.Seaai.'food Restaurant SeafcTr-1 Ltd Spring! inch ofteSacntreLtd *jQay..enlist Church... *Stex ofessional Build- Lid,,,. .. 1,050 6,540 867 6,330 7,949 1,484 3,200 1,484 5,329 7,254 155,240 14,152 14,108 11,658 756 991 1,701 1,270 1,278 5,490 1.000 9.010 7.594 67,750 85,995 683,281 111,249 893 2,209 2,322 600 1,318 2,850 1,400 625 8,025 1,207 5.000 2,406 633 3,390 2,329 3,565 35.062 17,090 1,047 11,155 1.161 4,568 38,175 10,340 4,051 5,262 186,950 2.500 34,901 1,383 6.881 3.768 3.309 1.180 3.564 360.861 3,194 1,261 1,330 8,506 875 179.325 3.523 1,395 70.452 720 7.120 652 1,080 SCHEDULE OF PAYMENTS S Severide&Co 4,721 Severin D 650 Severins Restaurants Ltd 1,893 Severinski H 1.740 Seward Holdings Ltd 1,188 Sewell E R 1,618 Sexton J K 6,593 Seybold Publications Inc 817 SeylDP 42.063 Seymonsbergen Graphic Designs Commercial Arts T 6,410 Seymore L 725 Seymour (1964) Ltd SP 681 Seymour Books Ltd 4,493 Seymour Disco Rentals Co 505 Seymour Equipment Ltd 31,171 Seymour Inter-River Society 66,667 Seymour Medical Clinic 4,095 Seymour Narrows Towing Ltd 910 Seymour Services 2,408 Seymour United Pharmacy 138,410 Seymour B 1,250 Seymour G 529 SeymourLD 1,174 Seyom Building Supplies & Hardware 3,557 Sha-Nor Enterprises Ltd 63,793 Shadbolt Cams Ltd 1,340 Shades Tankers (1976) Ltd 55,305 Shadowfax Track & Field Club ... 2,270 Shady Shore Camping 1,636 Shadybrook Resort 800 Shaffer & Associates Ltd M 6,331 Shaflik Engineering Ltd R P 7.401 Shale K 1,482 Shamanski Cheevers & Co 8,416 Shamrock Cattle Co 18,288 Shamrock Rest Home 22,349 Shamrock-Tranis Finland 81 Team 4,500 ShanahansLld 84,473 ShandallaCJ 2,682 Shane RM 848 Shanghai Restaurant & Chop Suey 671 ShankelDrLB 3,274 Shannon Day Care Society 8,900 Shannon Daycare Centre 10,612 Shannon Daycare Under Threes .. 2,871 Shannon Industrial Supplies Ltd.. 2,444 Shannon Lodge 17,462 Shannon Transfer Ltd 8,610 Shannon A 16,692 Shannon J A 788 Shannon M 2,750 Shannons Outdoor Recreations Ltd 2.908 Shanti Enterprises Ltd 12,414 Shantyman Services Ltd 3,911 Shapley A 2,000 Shar-Al Enterprises Ltd 1,812 Sharbar Farms Ltd 4,328 Shardan Enterprises Ltd 3,303 ShardlowB 15,035 iSharecost Rentals & Sales Ltd J C 6,795 SharmaS 32,804 Sharons Mastectomy Shoppe 12,219 Sharons Shop 597 Sharp & Son Ltd H 118,180 Sharp Associates Ltd I P 13,019 SharpShopThe 1,046 Sharp Wings Ltd 141,082 Sharp Dr D R P 2,481 Sharp RK 9.300 Sharpe & Ekman 53.371 SharpeDrCJ 4.783 SharpeDE 610 Sharpe LF 15.373 Sharpes Agency Ltd 1,120 Sharps Audio-Visual Ltd 36,291 Sharrick Enterprises Ltd 1.664 SharzerMH 610 Shaughnessy Heights Church Day Care Society 2,234 Shaughnessy Hospital 42,900,343 Shaughnessy Lodge 126,611 Shaughnessy Manor 24,271 E 371 Shaughnessy Manor Long Term Care Society 2,089,302 Shaughnessy Motors Ltd 1.380 Shaugnessy Point Grey Out of . School Centre 5,796 Shaw & Son Contracting W G.... 11,863 Shaw Construction Ltd G D 950 Shaw Electric Ltd 4.299 Shaw Laboratories BC Ltd 9.702 Shaw Logging Co Ltd T .*.... 8,785 Shaw LtdPJ 73,865 Shaw B 4.773 ShawCP 1,270 Shaw D 10.912 ShawD 2,682 ShawDrDR 1.180 Shaw G J ..>/. 2,243 Shaw J 6,451 Shaw J |.800 Shaw L 7,477 Shaw M 4,185 ShawR W 552 ShawS 686 Shaw WG 13,579 Shawara B 10,630 Shawnigan Engineering Consultants 25,872 Shawnigan Floor Covering Ltd ... 1,104 Shawnigan Improvement District. 31,071 Shawnigan Lake Community Centre Assn 1,281 Shawnigan Lake Country Club ... 1,725 Shawnigan Lake Country Club Properties Ltd 1,717 Shawnigan Lake Inn 1,541 Shawnigan Lake Marina Ltd 1,062 Shawnigan Lake School 85,483 Shawnigan Lake School Society.. 19,235 Shawnigan Summer School of the Arts 45,000 Shawnigan-Cobble Hill Agricultural Assn 1,000 Shaws Enterprises 1,360 Shaws Equipment Ltd 1,618 Shaws Rest Home 40,161 Shaws Sales & Service Ltd 27,989 Shay DA t 698 Sheardowns Food liner Ltd 3,781 ShearerDr A R 16,117 Shearer R A 2.142 Shears Printing Ltd 12.464 Sheas Burger Hut 688 Sheena A 11,729 Sheffield Manor 12,700 Sheffield DrR I 2,542 Shelbourne Plaza Drugs 147,159 Shelby FA 771 Shelbys Ganges Marine Ltd 720 Sheldon Jones Associates 1,400 Sheldon Management Ltd 600 ShelfordDM 753 ShelfordHM 982 Shell Aircraft Refuelling 3,831 Shell Automart 1,064 Shell Canada Ltd 2,694,350 Shell-Vue Service 1,722 Shellburn Shell 516 Shellcrest Service 518 Shellene Holdings Ltd 706 Shellmont Little People Centre ... II ,776 Shellmount Western Drug Mart... 32,010 Shelloff J 4.300 Shelter Bay Construction Ltd 1,407 Shelter Point Bulldozing 3,208 Shelter Point Seafoods 2.013 Shelter Point Shipyard & Propeller 1.180 Shelton A 10,332 Shelton S S 4.314 Shenfield W 1.200 ShepardG 800 ShepertDrEM 2,018 Shepherd Bros Equipment Ltd.... 16,278 Shepherd Bros Trucking Inc 1.431 Shepherd Co Inc C E 1.464 Shepherd Electric Ltd 6.531 Shepherd of the Valley Day Care Centre 19,541 Shepherd Ihicking J 8.549 Shepherd A F 3,492 Shepherd J B 1,728 Shepherd Dr WE 8.844 Sheppard A 39.172 Sheppard FSL 8,467 Sheppards Pharmacy 98,844 ShepsSB 2,013 Sheraton Washington Hotel 5,020 Sheraton-Landmark Hotel 31,247 Sheraton-Plaza 500 13,867 Sheraton-Universal Hotel 694 Sheraton-Villa Inn 9,198 Sherb Enterprises Ltd 2,272 Sherbinin Lumber Ltd G 1,603 Sherbinin Motors Ltd 1,508 Sherbrook Film Distributors Ltd . 8,495 SheretLtd A 31,445 ShergoldN 32,999 Sheridan Lake Resort (1977) Ltd. 536 Sheridan Mink Ranch Ltd 2,473 Sheris Family Daycare 1,138 Sherkl R 5,604 Sherkat Dr A 896 Sherman Agencies Ltd J 10.739 SherrellRE 753 SherrinRG 4,650 Sherry Dr W B 1,130 Sherwin-Williams Canada Inc .... 11.934 Sherwin-Williams Paint & Wallpaper 516 Sherwins Transfer Ltd 2.370 Sherwood Crescent Guest Home Ltd 242,075 Sherwood Forest Day Care Centre 11,538 Sherwood Park Inn 6,144 Sheshat Indian Band 5.000 Shetland Holdings Ltd 3,768 Shewchuk M 1,248 Shieh Enterprises Ltd J 2.096 Shields Navigation Ltd 850 Shields Seton Contracting 1,879 ShieldsBC 1,235 Shields F 1.545 Shields Dr I R 2.469 Shiell J E ,.... 5,000 ShielsDrWR 608 Shier R 9,514 ShihPC 1,280 ShikazeG 680 ShikazeS Y 1.740 Shilling R D 1,348 Shillington E R 719 Shiloah 115,351 Shiloh Nurseries 5.051 Shintani Dr K J 755 Shippam Dr A F 839 Ships Point Guest Lodge 110,674 Ships Point Improvement District 635 Shipton A 940 Shirbob Enterprises Ltd 1,403 Shirley Helicopters Ltd 155,812 Shirtaj Canada Ltd 5,870 Shirtman The 519 Shisler A 4,460 Shivji DrSS 5.538 Shkuratoff Pearee & Murray 47,722 Shoaf Consulting Ltd A R 21,606 Shoal Development Ltd 37.674 Shogun Enterprises Ltd 77,308 ShojaniaDrNG 8,934 Sholinder & MacKay Excavating Ltd 9,834 Sholinder & MacKay Sand & Gravel Ltd 13,915 Sholinder Sawmills Ltd 8,374 Shop-Rite Stores 7,644 Shopeasy Stores 16,699 Shopost Iron Works Ltd 13,000 Shoppers Drug Mart 6.182,265 Shoppers Food Mart Ltd 1,766 Shoppers Guide 662 Shoppers Row Merchants Assn... 684 PUBLIC ACCOUNTS 1980/81 $ Shoppers Wholesale Food Co 34,646 ShoreS & JenkinsC 12,061 Shore Manufacturing Ltd 1,231 ShoreS 1,621 Shoreacres Service 1,334 Shoreline Cleaners Ltd 4,764 Shoreline Holdings Ltd 4,690 Shoreline Junior Secondary School-Band Parents Auxiliary 1,723 Shoreline Resort 624 Shoreline Transport Ltd 13,573 Short DrH EG 5,329 Short J RC 8,910 Shortreed Shoctor 509 Shortreed Trucking G 15,024 Shorts Truck Repairs Ltd 1,319 Shortt DrKF „„:. 6,290 Shorn R N 11,392 Short ys Auto Service 654 Shortys Excavating 2,860 ShpackDr. C 2.003 Shrimps Day Care Ltd 13.849 Shrum Liddle & Hebenton 68.029 Shrum G M 1,427 Shukin J 793 ShukinP W 7,041 ShulbaJ 2,785 Shulman DrL 4,994 Shultz Trucking H 1,203 ShultzK 6,324 ShumR WK 2,904 ShumakerC 913 Shunter Contracting Ltd R J 2,815 ShupeDrR J 2,929 Shuswap Bulldozing Ltd 1,280 Shuswap Coin Laundry 974 Shuswap Day Care Centre 15,282 Shuswap Daycare Society 3,120 Shuswap Electronics Ltd 716 Shuswap Excavating Service 925 Shuswap Forestry Services Ltd ... 14,832 Shuswap Homemakers Service ... 266,453 Shuswap Indian Band 7,061 Shuswap Inn 6,385 Shuswap Lake Ferry Service Ltd. 1,220 Shuswap Lake General Hospital.. 3,736,047 Shuswap Lake Park Store 1,168 Shuswap Language Committee ... 8,400 Shuswap Leisure Land Ltd 1,000 Shuswap Medical Group 2,488 Shuswap Mobile Home Service Ltd 1,248 Shuswap Okanagan Dairy Industries Co-operative Assn 151,769 Shuswap Optical Ltd 5.116 Shuswap Pharmacy Ltd 26,322 Shuswap Pre-cut Components Ltd & Federal Business Development Bank 13,500 Shuswap River Fire Protection District 4,800 Shuswap River Ranch 1,054 Shuswap Rodeo Assn 5,000 Shuswap School Dictrict 89 12,082,949 Shuswap Sheltered Workshop 8,026 Shuswap Sisters 3,300 Shuswap Sports Industries 12,975 Shuswap Theatre 35,042 Shuswap Youth Centre 2,433 Shuswap Youth Centre Assn 145,881 Shutter Shack ...~ 1.262 Shutty Benchlodge & Farm 1.204 Shymor Holdings Ltd 1,740 SiaC 20,281 SianE 1,400 Sibson-McLaren Service Ltd 1,968 Sicamous & District Chamber of Commerce 1.783 Sicamous Auto Body 534 Sicamous Landscaping & Excavating 541 Sicamous Ready Mix Ltd 1,284 Sicamous Services Ltd (Shell).... 560 Sicamous Waterworks District.... 100.996 SiddooT 4.200 Sidley Ranch flj Sidney & North Saanich Chamber of Commerce fl Sidney Aircraft Repair Ltd ......'. Sidney Art Ltd Sidney Freight Ltd Sidney Movers & Storage Ltd .... Sidney Outboards Stem Drive ..." Sidney Personal Care Home Ltd,. Sidney Pharmacy Ltd Sidney Refrigeration Lid [ Sidney Rentals Ltd Sido Holdings Sidoruk Mechanical Services iM Sids Backhoe & Truck Service..,. Sids Beverages Ltd .......„, Sids Construction Ltd M Sieben B E flflj Sieffert Farm N B ...."..'' Sieffert DrED Sieffert NB |H Siemans Dr A Siemens & Co .......... Siemens & Co in Trust... "Jfl Siemens Contracting Siemens Electric Ltd ............... Siemens Dr E A Siemens J R Siemens R N Siemens V F Siempelkamp W Siep Excavating Ltd C ............. Siermachesky N Sierra Club Sievewright H MMm Sigalet Bros Ltd Sigalet Maguire Sigalet M A Sigcee Holdings Ltd Sight & Sound Sigma Chemical Co Inc............ Sigma Data Systems Ltd........... Sigma Instruments Canada Ltd... Sigma Resource Consultants Ltd .1 Sign Shop The Sign-Ads BC Ltd Sign-O-Lite Plastics Ltd :... Signal Collision .............. Signal Signs Ltd S igncraft Signode Canada Ltd Signs by Ron .......... Sigs Service Centre .... Sigurdson Dr W F SihlisJ A ;^.' Sikanni Building Supplies Ltd.... Sikanni Oilfield Construction Ltd SikkaO ........... Silberman Dr F Silcon Contracting Silencieux Minute Muffler Silhouette Shop Silk Questo Creative Design & Writing H Sillery Enterprises G H Sills Denholm W E ■ Sills DrRC ■•>••• SilvaBay Resort Ltd Silvacan Resources Ltd SilveiraJ Silver Birch Kennels ............... Silver Bridge Inn Ltd Silver City Tire Ltd .......... Silver City Trap Club ........ Silver Creek Ranch Ltd Silver Dragon Restaurant Silver Grill Silver Harbour Centre Silver Harbour Chimes Silver Harbour Manor Socief|fi!. , Silver Hotel & Rooms Silver King Workshop.-..-.-- Silver Rill Farm j Silver Threads Service Silver Tip Development Ltd j ransj SpJ? pRai •pSf •pTr. ,« iupP nia .Willi Slue Dislrl Rd si Erf ReW A.| Ml I.M6 S Trul Shtl lardg imcei imert men nW line ;hop Ltd vice Ltd "IStore & Build- td. Bud esLtd Btorical Society HLtdH tttd ses Ltd tttd $ 950 613 2.407 1.584 2,324 33,991 3,733 9,628 71,613 982 584 24,570 15,344 8,550 Lid _.,.... bore J Ltd JMvertising Ltd .id encies Ltd ishing Ltd my Farm ions Ltd oeo Club tied Growers Co- leyards.. as Ltd A C Kin Canada Ltd . Ike Leathley & vacuum immunity Home- es Assn ryCare Sit of School livate Hospital ■Union Board of juversity e'illage Day Care ; Tools a & Contracting Ltd sing Ltd... fisljd iltnnonalLtdH A sjta sSB. ' -Simo nterprises Ltd r.Jnlei ional Time Equip- iCoL.'E p«.& Spson Advertising. .Air I. liar are Ltd .Oil itributor Ltd .. oVvProducts Ltd.. ■V Hospital 2.139 28.937 15.731 13.371 653 17.872 11.455 4,645 2.393 1,740 15,000 5,000 782 3,678 1.561 16.353 1.612 4,518 1,553 1,089 74,813 1,365 15,667 6,870 800 19.961 584 858,017 706 1.011 9,103 905,464 6,936 59,163,374 37,237 2.275 700 8,137 1.333 3.400 2.226 2,734 274,097 546 29,279 21,176 13,780 1,495 6,641 80,113 43,022 2,386 890 4,176 306,836 15,015 504 2,056 723 1,028 4,125 625 2.935 1.299 SCHEDULE OF PAYMENTS s Simpsons-Sears Ltd 210,029 Sims Limousine Service Inc 564 Sims R 15,344 Sims DrR M 18,557 Simson-Maxwell 141,338 SimsonRC 216.380 Sinclair & Associates Ltd GW... 32,248 Sinclair & Valentine Co of Canada Ud 2,452 Sinclair Datsun Sales (1976) Ltd . 2,890 Sinclair Ganderton Contractors Ltd 6,201 Sinclair Lodge 32,208 Sinclair Ltd I 1,920 Sinclair Radio Laboratories Ltd .. 76,177 Sinclair Trucking Co Ltd 5,282 Sinclair B G 800 Sinclair Dr DA 568 Sinclair Dr. Dl 6,266 Sinclair Dr D J 674 SinclairDrD S 1,926 Sinclair GB 2,155 Sinclair RM 1.220 SinclairDrW D 967 Sinclair WH 9,643 Sinclair; Link Hardware Ltd 1,034 Sindia Logging B 79,372 SindiaD 5,838 Sindia M 8,013 Sinfonia of the Okanagan Symphony Society 1,000 Sing Greenhouses J 1,593 Singapore Airlines Ltd 18,590 Singbeil R 8.759 SingerA&H 1.730 Singer Co of Canada Ltd 718 Singer Co The 896 Singer Valve 6,640 Singh & Son Farm J 2,368 Sing&SonsGH 16,197 Single Parent Resource Centre .... 1,290 Single Tree Holdings Ltd 23,700 Singleton P J 2,242 Sinnott Stamp Stein & Lloyd 6.552 Sinsin Arts Co 765 SinsonCM 1.010 Sint Joseph Ziekenhuis-Endhoven 1,000 SinyT 1,013 Sion Improvement District 915 SipesJ 1.150 SipkoDrWB 1.866 Sir Charles Tupper Secondary School 600 Sirco Products Ltd 2,390 Sirkia Trucking 663 Sirois G 1,366 Sisett&Sauer 3,997 Siska H 1.375 SissonB 20,901 Sister Moon Boutique 516 Sisters of Saint Ann 249,066 Sisters of the Child Jesus 14,878 Site Buildings Ltd 3.290 SiuDrW WC 1,228 Siva Transport (1976) Ltd 222,874 Sivertz Brecknell & Kiehlbauch .. 52,656 Six Mile Lake Logging Ltd 1.772 Ska-lu-la Training Centre 606 Skaanip V A 580 SkafteT 658 Skaha Estates Improvement District 2.202 Skaha Lake Service 593 Skaha Wood Craft & Canadian Imperial Bank of Commerce ... 15,000 Skands E H 631 Skarsgard LD 2,196 Skeans Engineering & Machinery Ltd 630 Skeels A 5,604 Skeena Auto Metal Shop Ltd 2,216 Skeena Broadcasters Ltd 12,706 Skeena Building Products Ltd .... 997 Skeena Color Lab (1980) Ltd 4.009 Skeena Crane & Rigging Ltd 1.808 E 373 s Skeena Diesel Ud 2,873 Skeena Disposal 2,450 Skeena Diving Ltd 700 Skeena Excavating Ltd 53,655 Skeena Industries 2,310 Skeena Lumber Ltd 3,187 Skeena Manpower Development Committee 35,210 Skeena Motor Rewinding 9,215 Skeena Office Products Ltd 1,215 Skeena Rent-a-Car 9,747 Skeena Residence 1 25,768 Skeena Residence 2 24,485 Skeena Salvage Ltd. 4,070 Skeena Telecoms Ltd 4,132 Skeena Terrace Tenants Assn 18,127 Skeena Union Board of Health ... 1,260 Skeena Valley Fair Assn 1,000 Skeena-Queen Charlotte Regional District 178,136 Skeena-Queen Charlotte Regional Hospital District 40,060 Skeenaview Lodge 2,338,028 Skellern Agencies Ltd J 1,600 Skellem M ."... 662 Sketchley Holdings 26,431 Ski Consultants Inc 11,722 Ski-Daddle Ski Shop & Sporting Goods Ltd 1.570 Skibinski S 5,424 Skidegate Inlet Construction Ltd . 10,953 Skidegate Sales & Service 3,451 Skil Canada Ltd 2,973 Skillbook Co The 597 Skillen Tree Topping J 1,040 Skinner & Son LtdT 37,155 Skinner Ud R L 1.392 Skinner DE -ras*~ 2,255 Skinner M 2,332 Skipness Trucking 14,687 Skippers Fish & Chips Ltd 2,158 Skips Sporting Goods Ltd 1,822 Skitchine Lodge 6,330 Skjelstad A 700 SkoeE 30,173 SkogMJ 712 Skogdrift Enterprises Ltd 2,122 Skoglund Equipment Ltd 4,110 Skoglund Logging Ltd 46,770 Skogstad D W 4,018 SkogstadDW 13,884 Skolaude Dr P H 4.010 Skookum Mfg Ltd 2.036 Skookum Ranches 871 Skookum Reforestation Co-operative Assn 2,450 Skookumchuck Service Centre Ltd 3.041 Skoropad P 10,860 Skroder Mink Ranch T K 1,780 SkujinsV 900 SkuratowT 2.740 Skuse Holdings 806 Sky-Hi Scaffolding Ltd 553 Skyhigh Trampolines Ltd 1,500 Skyline Hotels Ltd 1.544 Skyline Sports Centre Ltd 665 Skyline Sports Team & Institutional Sales 7.309 Skyline Steel Industries Ltd........ 78,845 Skyline Travel Service 1,584 Skyway Air Services Ltd 1.061 Skyway Butcher Shop (1979) Ud 875 Skyway Construction Co Ltd 1,752 Skyway Esso Service 1,168 Skyway Hardware 869 Skyway Service 600 Skyway Truck & Trailer Ltd 70,730 Slack Inc CB 1,098 Slack GW 4,725 Slade & Stewart Ltd 384,529 Slade Enterprises Ltd 4,800 SladeLL 1,270 Slades Western Drug Mart 88,556 SlakovDrEl 1,205 E 374 $ Slater Electric Ltd 1,500 Slater Trucking D 23,187 SlaterG 3,340 Slater M J 14.971 SlatterG 3,200 SlavinskiHC 3.000 Slazengers Canada 2.109 Sleep Lighting S 2,182 Sleepy Hollow Motel 718 Slegg Lumber Ltd 918 Sleigh Dr AD 30,162 SlemkoDrRM 2,749 Slemon S 2,325 Slide Mounts Canada Ltd 941 Slims Boat Rentals 3,630 Sloan Enterprises 2,579 Sloan Trucking G 1,813 Sloan B 760 SloanJ 3,793 Sloan RL 1,316 Sloan W 659 SloatFF 4,446 Slocan Ambulance Service 1,589 Slocan Community Hospital 385,62! Slocan Community Hospital Society 420.865 Slocan Lake Hardware 736 Slocan Valley & Arrow Lakes Community Arts Council 1,101 Slocan Valley Chamber of Commerce 1,470 Slocan Valley Community Arts Council 1.017 Slocan Valley Cooperastive Assn. 737 Slope IndicatorCo .,'... 21,134 Slough Products 829 Sluggett & Brown Joinery Ltd.... 1,580 SluggettC 9,167 Slumber Lodge Motels 59,950 SlusarEC 7.258 SlythP 881 Small & Boyes Ltd 4.035 Small Hydro-Electric Canada Ltd 28,342 Small J M 6.500 Smallenberg G A 555 Smallshaw Holdings Ltd 736 Smalmil Holdings Ltd 513 Smandych R 3,253 Smart DrHT 856 Smashnuk Welding 15,303 Smckal DrDF 15,743 Smiechowski Z Z 800 Smit & Sons Diamond Products LtdJ K 109,499 SmiT Dairy Farm 1,441 Smit DrE 505 Smith & Co 685 Smith H&E 2,522 Smith & Grant 15.311 Smith 1-1 & M 1.847 Smith & Naphew Inc 34,324 Smith & Sons Ltd ED 1,103 Smith & Wesson 1,304 Smith Bros Foundry & Machine Works Ltd 6,364 Smith Bulldozing R D 1,216 Smith Cedar Products 655 Smith Cominco Sullivan Number I Team R J 1,000 Smith Contracting Ltd R J 12,383 Smith Contracting R 1,050 Smith Dental Co Ltd 1,699 Smith Electric Ltd 2,017 Smith Enterprises Ltd RA 1.113 Smith Forest Products Ltd G 11,527 Smith Hutchison & Gow 25,162 Smith Industrial Electric Co 14,862 Smith Industries (1958) Ltd 2,132 Smith Irwin & Conley Ltd 1,361 Smith Kline & French Canada Ltd 46,702 Smith Ltd S 143,481 Smith Lumber Ltd 918 Smith Marine Products 3,745 Smith Oil Distributors Ltd H N... 688 Smith Paper Ltd 46,477 PUBLIC ACCOUNTS 1980/81 $ Smith Photography Ltd J V G .... 1,104 Smith Racing Enterprises 9,931 Smith Transfer Ltd 14.315 Smith Transport Co Ltd 86.160 Smith Trucking C A 50,018 Smith Trucking E 1,208 Smith Trucking K 1,855 Smith Trucking L 1,130 Smith Trucking L D 3,603 Smith Trucking T 2,539 Smith U-Drive Ltd S 344,429 Smith-Barregar Ltd 32,63! Smith-Root Inc 7,738 Smith A 1,775 SmithA 5,600 Smith A E 1,197 Smilh Dr A E 1,047 Smith A J 39,924 SmilhDr A 854 Smith B 2,976 Smith B 1,586 Smith DrB 6,410 Smilh DrCC 6.500 Smith CF 895 Smith C 6.794 Smith D 67,921 Smilh D 624 SmilhD 4,400 Smith D 1.580 Smilh DK 743 SmilhDr DP 30,060 Smilh D R 63,808 Smith E 5,049 SmithEE 1,172 Smith Dr FA 3,203 SmithG 511 SmilhG 2,500 Smith DiOC 1,693 Smith DrGD 4,440 SmithG PH 5,463 Smilh H 37,285 Smith H A 2,574 SmithDrHG 3,501 Smith Dr I M 4,110 SmithJ 547 SmithJ 8,449 SmithJ 932 Smith J C 3,235 SmithJE 6,136 Smith J T 4,321 SmithK 1.181 Smith L ,. 7,838 Smith L M ■*..: J"' 616 Smith LO 6,831 Smilh DrLW 560 Smith M 1.468 Smith M 4,350 SmilhM 550 Smith MFJ 1.002 Smith M H 1,372 Smith DrM J A 2,381 Smith Dr M J 4,583 Smith M N 1,088 Smith MT 1,193 Smilh N 7.556 Smith N 541 Smith P 22,810 Smith PA 14.105 Smith R 2,263 Smilh R 736 Smith DrRG 10,119 Smith SF 950 Smith DrS M 923 Smith SR 578 Smith T 2,500 Smith WE 1,094 Smithbower M.. 4,440 Smitheram Trailer Towing F J 4,557 Smithers & District Chamber of Commerce 9,270 Smithers Air Service Ltd 42,487 Smithers Bus Depot 1,579 Smithers Commercial Laundry ... 7,182 Smithers Community Law Centre Society 5,400 Smithers Community Services Assn Smithers Day Care Centre...Ijjft/ Smithers Day Care Society...."/ Smithers Excavating Smithers Feed Store Ltd ...,..,. Smithers Hardware Ltd H Smithers Homemaker Service.... Smithers Indian Friendship Centre Society Smithers Latch Key j|H Smithers Lumber Yard Ltd ...... Smithers Minor Hockey Assn Smithers Parts Ltd Smithers Public Library Assn Smithers Radiator Smithers Receiving Home Society .WaT Smithers Recreation Commission? Smithers School DistHct 54 ..'."SrJ Smithers Secondary School....... Smithers Ski Corp flS- Smithers Super Service Ltd ....... Smithers Transport Ltd Smithers 5-Pin Bowling Assn...., Smithers R Smithrite Building Maintenance Ltd Smithrite Disposal Ltd Smiths Ambulance Ltd Smithson Orchard Smithson DrG L Smitna M Smittys Pancake Houses Ltd...... Smittys Towing & Barges ....;jMLv. Smittys Trailer Hauling Smolne R Smordin DrS B Smugglers Farm Ltd Smuk Logging (1968) Ltd......... SmuldersDrS A Smyth Trucking Ltd LD Smythe G A SmytheR Smythies & Associates CO Snack Bar Snackery Foods Ltd Snake Hill Day Care Society Snap-On Tools of Canada Ltd Snappy Service Cartage Ltd SnaticDr II Snell Enterprises Ltd A R ......... SniderM A ■3Se Snip N Curl Sno Birds Lifts Society Snook G T -■ —-■ Snoopy Day Care ...---- Snow Cap Enterpri-ses Ltd Snow Research Associates ........ Snow Shoe Lake Contracting Snow Trails Sales & Service Snow Valley Gulf Service Snow Valley Savings Credit Union "HfiSL Snow White Cleaning Centre Snow White Play School ■■•"'sBr< Snoway Services Ltd Snow-crest Packers Ltd -JE Snowden P '.:.« Snowsell Dr R F ,li*W Sny-Cal Holdings Ltd ........ Snyder Inc M L ■■■■■■■ SnyderG Snyder L Soames Point Water Works District Sobczak D .........—-■■— Social Casework Society for Assistance in the Community Today .....— Society for Intercultura! Education Society for Nutrition Education .. Society for Range Management.. Society Management Accountants ofBC re Engineers arroch Castle... Friends of the fflfe .sties Industry of :ies Ltd Be Service live Store Assn . igineering Ltd.. mtres Inc s & Research Bade Lid J - fit St Motel.. re Ltd Automte Banfti: ind Products Ltd Machin EocdvigLtd ■iis.Prei a Ltd \DiM iGuDlnng Ltd if Car a Ltd hanJDi> evetopeLtd.. MidsLti rF_ Amhjl:e Service BacK-H Service Ltd Dap-O Centre Falhftissn FituPrction District RjRat ducts Some jrovement Centre Povct aplies Ltd Regior istortcai Society. Resent jciety Sw*] tstrict 62 Ilflomleaners rfordat iver Chamber of iQKKe F.,. Pr.S.T i* Porara tudios. 748 939 600 750 2.768 504 2,978 1.274 1.596 26.707 25,310 25,888 8.712 23,608 1.409 8,844 1.020 84.553 4,611 1.475 2.650 1.173 1,449 854 623 988 1,067 34,385 1.623 8,640 158.537 2.250 22,056 2,808 744 3,371 3.888 3,325 900 1,129 575 4,050 535 1,333 61,805 1.392 2,673 1,542 1.540 13,250 2,457 13,140 2,445 16,280 1,823 155.635 4,778 1,740 848 2,198 3,098 17,170 6.328 1,000 102,127 2,873 2,298 1,495 6,306 684 17,775,662 536 1.731 6,554 1,182 22,984 2.889 1,625 SCHEDULE OF PAYMENTS $ Sophia Bookstore 690 Sophia Lodge Ltd 58.073 Sophisticut Unisex Hair Co 822 Soquelec Ltd 3,022 Sorensen K & B 860 Sorensen J 1,663 Sorensen N B 5,478 Sorensen S 5,921 Sorenson Research Co Inc 873 Sorochan D J 5,824 Sortome Dr D R 509 Sotheby Parke Bernet Inc 7,172 Sotiris Boarding Home 5,604 Soucie Construction Ltd 83,648 Soucie E 34,766 Sound Linked Data Inc 14,252 Soundcraft TV & Stereo Ltd 1,392 Source Enterprises Ltd 1,622 South Alder Farms 2,475 South Arm United Church 2,425 South Bumaby Garden Club 1,000 South Bumaby United Pharmacy. 151,081 South Cariboo Animal Hospital.. 43,364 South Cariboo Community Arts Council 1,750 South Cariboo Community Day Care Centre 18,562 South Cariboo Community Resource Board 9,645 South Cariboo Community Resource Society 5,161 South Cariboo Historial Society.. 2,822 South Cariboo Homemakers Service Assn 322,019 South Cariboo Homemakers Service Ltd 13,920 South Cariboo Overture Concert Assn 2.080 South Cariboo Pharmacy Ltd 33,584 South Cariboo Resources Society 17,107 South Cariboo School District 30 4.387,558 South Central Union Board of Health 9,573 South City Sawmills Ltd 9,976 South Coast Ford Sales Ltd . 2,877 South Cowichan Lawn Tennis Club 2,500 South Delta Motors Ltd 5,478 South Delta Senior Secondary 4,500 South East Vancouver Inter- Agency Youth Services Committee 9,485 South Grove Farms 1,344 South Hazelton Water District .... 3.000 South Hill Child Care Society .... 42.835 South Hill Farms Ltd 1.000 South Okanagan Alcohol Education & Rehabilitation Program. 69,551 South Okanagan Childrens Service Society 214,081 South Okanagan Civil Liberties Society 18,439 South Okanagan Dental Health Centre 10,013 South Okanagan General Hospital 3,161,996 South Okanagan Homemakers Society 426,140 South Okanagan Real Estate Board 938 South Okanagan Sailing Assn 1,333 South Okanagan-Similkameen Union Board of Health 2,388 South Otter Excavating 3,520 South Peace Cerebral Palsy Society.....'.-; 24,594 South Peace Historical Society ... 5,955 South Peace Pastoral Charge 649 South Peace Senior Citizens 45,192 South Peace Youth Resources Society 174,712 South Quadra Fire Protection District 18.000 South Shore Motel 840 South Slocan Waterworks District 2,413 E 375 S South Surrey-White Rock Womens Place Assn 5,000 South Valley Veterinary Hospital Ltd 516 South Valley Wholesale & Mfg Ltd 840 South Vancouver Adult Day Care 73,553 South Vancouver Neighbourhood House 192,793 South-Side Drugs 56.983 South-Side Sales & Service 6,866 Southam Communications Ltd.... 4,198 Southam Farwest Printing Ltd .... 71,332 Southardaire Rest Home 148,506 Southbank Recreation Commission 20,000 Southbend Transmissions Ltd 10,002 Southdale Ratepayers Assn 1,257 Souther Cortes Community Assn 45,500 Southern Frontier Air Transport.. 17,447 Southern Glass Ltd 5,834 Southern Interior Beef Corp 210,962 Southern Interior Fencing 16,545 Southern Interior Holdings Ltd ... 849 Southern Interior Silviculture Committee 755 Southern Okanagan Lands Irrigation District 41,861 Southern Okanagan School District 14 5,045,078 Southern Okanagan Sportsmens Assn 5,000 Southex (1970) Ltd 1,106 Southgate Firestone Tire Centre .. 597 Southgate Shell 734 Southills Day Care Centre 34,320 SouthinM F 2,725 Southline Contracting 1,950 Southpines Private Hospital Ltd .. 254,315 Southport Business Assn 648 Southport Enterprises Inc 3,433 Southshore Daycare Center 11,180 Southside Collision 915 Southside Food Mart 3,088 Southside Resources Ltd & The Royal Bank of Canada 15,000 Southview Solar Energy Centre Ltd 15,000 Southwell Controls Ltd 3,584 Southwick Holdings Ltd D 52.483 Sou th wind Equipment 3,693 Southwind Ranch 900 Soutin M F 521 Soychuck Contracting W A 353,305 Soychuk Services 17,658 SoylandR 2,201 Spa Motel & Gift Shop 1,600 SpaceyDrWK 2,051 Spafas Inc 740 Spalding Sanitary Service 1,412 Spalgan Motors 3,051 Spall Building Materials Ltd...... 620 Spallumcheen Developments Ltd. 4,299 Spallumcheen Indian Band 31,152 Spalton&Co D 6.779 Spandix Holdings Ltd 784 Spaners Mens Wear Ltd 3,778 Spaniard Hairstyling 1,783 Spanish Wood Mfg (1980) Inc.... 6,000 Spar Consultants Ltd 8,000 Spar Marine Mfg Ltd 7,861 Sparc Association of BC 85,475 Spare Rib Restaurant 1,222 Spare Time Fun Centre 30,313 Spare Time I! 3,680 Spark & Associates J G 13,071 Spark Motors Ltd 5,789 SparkesJ 5,380 Sparkys Body Repairs Ltd 3,379 Sparkys Holdings Ltd 1,884 Sparkys Sport Shop (1974) Ltd... 3,823 Sparlings Sporting Gpods (1977) Lid ... 36.387 Sparrow & Co Ltd R F 3,814 SparrowJ 1.796 PUBLIC ACCOUNTS 1980/81 $ Spartan Machinery Co Ltd 2.414 Spartan Oils Ltd 527 Sparwood Ambulance Operators Assn 698 Sparwood Ambulance Service .... 1.777 Sparwood Childrens Centre 3,839 Sparwood General Hospital 1.158,981 Sparwood Husky Service 547 Sparwood Public Library Assn ... 8,977 Sparwood-Elk ford Homemakers Service Assn 144,876 Spatsizi Association for Biological Research 4,000 Spearhead Automotive & Industrial Supplies 1,760 Spears Sales & Service Ltd 3,101 SpearsG 525 Spears J D 9.073 Spec-tacular Optical Centre 578 Special Drivelines Ltd 2,526 Special Libraries Assn 1,292 Special Libraries Cataloguing Inc 21,306 Special Opportunity Centre 14,620 Special Services Society 12,998 Specialized Industrial Rebuilders Ltd 4,358 Specialty Guns 553 Specialty Portable Welding 560 Specialty Steels Ltd 2,808 Speck GC 700 Specogna E 750 SpectorN 2,443 SpectorDrWJ 8,721 Spectralite 70 Ltd 11,062 Spectra Electric Industry Inc 1.264 Spectrum Counselling Services... 900 Spectrum Dance Centre 829 Spectrum Dance Circus 10,000 Spectrum Data Systems Ltd 2,521 Spectrum Landscaping & Irrigation 1.573 Spee-dee Printers Ltd 11.305 Speed & Stans Safety Center Ltd 4,555 Speed K lean Laundry Ltd 611 Speed Queen Cleaning Centre .... 756 Speed Warehousing 3,168 Speed TE 5,160 Speedi Print Services 808 Speedie & Son Ltd J 1,120 Speedline Imports Ltd 1,044 Speeds Auto & Collision Repairs Ltd ._,r 843 Speedway Electric 1.250 Speedway Motors Ltd 1,149 Speedway Service & Garage Ltd. 13,639 Speedy Fork Lift Ltd 864 Speedy Muffler King 1,753 Speerbrecker Contracting Ltd 7.963 Speers Construction Ltd ........... 224,946 Speirs Dr DM 1.277 Spiers Dr H R 7,649 Spelchans United Carpet 1,312 SpelremL 4,113 Spencer-Dickie Drugs Ltd 232,145 Spencer-Lemaire Industries Ltd... 29,259 Spencer B 1,319 SpencerM E 5,310 Spencers Excavating 8,500 Spencers Stores Ltd 5,177 Spences Bridge Pacific 66 1,584 Spences Bridge Waterworks District 5.000 SperberDrH 15,756 Sperling D 542 Sperry Marine Systems 1,319 Speta W 1.146 Spetifore & Sons Ltd S 4,901 Spetifore Trucking Ltd D 2,440 Spetifore Trucking Ltd M 5,652 Spex Disc Inc 668 Sphinx Creek Bucking Co 730 SpicerBC 610 SpicerJH 16.311 Spicers Travel Service 4,727 SpidelN 13,950 Spider Staging Ltd Spiegel K Spikeblock Emergency Equipment Ltd Spilker Bridgeman Spilker Pipe Organ Builder H SpillerDrG W Spillett FM Spillimacheen Trading Co Ltd .... Spilsbury & Tindall Ltd Spiisbury Communications Ltd... Spindaleer Wood Products Ltd.... Spinrite Yarns & Dyers Ltd Spir-1-ok Industries Canada Ltd... Spirit Art Splash n Dash Car Wash Splinter Group Spoletini Enterprises Ltd J Spoolmak Days Society Spools Lumber & Building Supply Ltd Spoonemore W J Spooner D ,.•„.,, Sport BC Sportcaster Mfg (Canada) Ltd .... Sports Market The Sportsman Gulf Sportsman Motel....... Sportsman Restaurant ^«. Sportsmans Ford & Mercury Sales Sportsmans Motel Ltd Sportsmens Gulf Service Spot-Shop Spotlight Publishing Co Ltd SpougeDrJ D .,..„■.-... Spowart R C Spragg B Spraggs & Co Sprague J Spratt & Associates Electrical Engineering Ltd Sprayaway of BC Ltd Spring Dairy Farm Springbrook Hydraulics Ltd Springer Engraved Stationery Springer- Verlag Inc Springfield Enterprises Ltd Springford S Spr ing mans Auto Body Springwater Lodge .Springwater Management Ltd Sprott Shaw College of Business Ltd Sproul G Sproule Horn Allin & Mullen SprouleDr W R Spruce Capital Feeds Spruce City Electric (73) Ltd Spruce City Wildlife Assn Spruce Grove Campground Resort Spruce Grove Restaurant Spruce Optical Co Spruce Water Contracting Spruce land Cameras Ltd Spruceland Chrysler Plymouth Ltd Spruceland Enterprises Spruceland K O A Spruceland Service Spuds Custom Upholstery Squamish & Howe Sound District Chamber of Commerce Squamish Air Services Ltd Squamish Ambulance Service Squamish Answering Services Ltd Squamish Arts Council Squamish Electric Ltd Squamish Frame Shop Squamish Freightways Ltd Squamish Funeral Chapel Ltd Squamish General Hospital Squamish Indian Band .'.... Squamish Lillooet Regional Hospital District Squamish Meats & Treats Ltd $ 23.792 1.740 56.699 9,742 1,560 7,940 8,363 546 4.705 536 2,989 1.737 1,161,015 502 823 8.925 550 4,899 2,882 570 5.030 165,068 1,458 2,200 658 537 522 10,120 4,458 829 767 5,084 1,398 7,465 8,419 2,416 2.794 924 135.555 860 1.891 8.660 2.384 946 1.082 2.274 2,723 557 2,579 840 30,654 4,030 8,021 1.365 765 1.287 735 6.607 47.144 7,285 48,792 705 981 884 528 6,721 7,658 17,259 830 1,525 2,093 516 1.939 13,329 1.238.975 13,013 2.642 1,363 Squamish Office Supply Squamish Plaza Motors Ltd..... Squamish Propane Ltd ....]]'. Squamish Public Library Assn.." Squamish Scrap Metals Ltd ....... Squamish Valley Golf & Countrv Club ; Squamish Valley Museum Society Squamish Water Taxi .MM Square Deal Backhoe Squibb Canada Inc - *M Squibb W H ......,'M Squire Motor Inn Ltd.... JM Squire B .""j St Albans Day Care .£ " 2" St Alice Hotel M St Andrews Personal Care Home. 2,1 St Andrews Pre-School St Andrews Rest Home 3i St Andrews School St Anns Academy St Anthonys Clinic Pharmacy 7 A St Anthonys Medical Centre ...... St Anthonys Property & Managed ment Ltd j St Barnabas Day Care Society.... i i St Bartholomews Hospital..... 63 i St Bemadette ""fl¥"'?l St Bernard House St Chads Group Home MmM St Chads Home for Boys ;3 St Christophers Kindergarten St Christophers Montessori School .MM StClairR&E St Clair Cleaners St Clair Hotel St Crispins Villa d St Cyr Excavating N St David DayCare ..1 St Davids Preschool St Edmunds Preschool ...■>'. St Francis Xavier Day Care ... J St Francis The St George Moving St Storage Ltd I St Georges Hospital '-1,0(1 St Georges School 3"9 St Germain DrJ N ;.HC St Helens Hotel St James Daycare St James Home Help Service 3!H St James Hotel 'MmU, St James Social Service Society.. 3.1 St Jean Smudgies Ltd St John Ambulance ] St John Hospital '-''J St John Spring MM' St John The Devine Day Care Centre A St JohnDrD J "*^Bfe St Johns Council of BC : j St Josephs General Hospital 7.M St Josephs School | St Judes Anglican Home ^J St Laurent H 1 St Laurent T -gSro St Margarets School .1 St Marys Hospital 3-a| St Marys Hospital Society St Marys Indian Band 9 St Matthews Day Care *"9K St Michaels Childrens Centre..... St Michaels Church Day Care Centre St Michaels University School J Society A 3 St Patricks House y St Patricks Regional High School 1 St Pauls Hospital 46,'l St Peters Day Care Centre.....mmp- St Regis Hotel 3 St Stephen Church ''ML St Theresas Parish £ , J St Thomas More High School Ltd -J St Vincent De Paul Society. cent' writs' lents ark11 D.-J, Khc stk/i M\V rJ For nIB. rdK. Inn N Nor* coach] 3ul Store itus Hospital. aital &Ltd Lodge aire Society . Systems & Sup- DrJ essif Ui -M.. Mailr M.lliO wleM icdeil ridge. rnoWE roug^ crnSefeLld heni ard&ilrsCorp . 683 1.150,181 11,580,341 1.662 11,176 2,386 28,023 5,820 602 35,490 1,547 660 1,648 2,000 6.497 700 914 1.806 600 em Consultants S he. [ng & Storage Ltd ice Ltd ardA -Id. Jlass Canada Ltd. j*J37anada Ltd ontracting Ltd ire Co.. aid: irdfi anil lard G ral Construction SchoolL. MM J6w /Care Home B . !C Road L lardJU 3anada Ltd.. ardid cil of Canada. |nsL .. erwic ira'K inc-E / nsffl 3dd4 3 ields.1 .. lE.j" all icrJ3)r KlJ.I . : landfill lurciDi ! lopcj | iovic.3 eyilCirTM ley Assiales Engineering Bag Co Ltd.. Farm Ltd.... cv£jru;roducts Ltd eylBqti lent Ltd C W ley.Huihries Secondary huo! j\rtic Council leyiHjy lib Tools ley.Furiiwn Bowling Club 3ViBih;Ltd Login & Excavating Mttpil andblasting Trailaauling il-Jnsision Centre Ltd.... saiLWiiiService D |rieldE ui jM Dougall Ltd ion.WJ »oodCd •erHolgLtdW «J .th'i 'leyXo 3 ChahlbBuilding Inc Clcane Jdf,lji. Contraig.... BlwipmCoLtd RbMgl Ud lUaiwi.leisure Ltd Mens tidies Apparel Ltd he., ^^j„. tfaftej Preschool......... 1.888 597 38,907 3.617 700 1,665 3.808 2.259 2.322 624 25.711 14,579 • 10,042 830 6,599 844,402 2,091 6.706 1.116 15.500 11.608 1,304 2,449 1,946 31,664 11,275 39,480 823 1,698 1,049 1,540 825 649 593 210,226 18.005 17,062 900 1,144 8,500 3.529 63.138 693 9.686 2.972 1.242 6.300 1.364 6.752 866 16,718 1,650 5,088 972 1,099 739 641 860 3,144 1,263 722 SCHEDULE OF PAYMENTS Star of The West Books Ltd 1,368 Star of The West Construction Ltd 2,988 Star Systems Inc 11,051 Star Transfer Ltd 34,370 Star West Realty Vernon Ltd 700 Star Wholesale Distributors Ltd .. 2,764 Starburst Drycleaners 752 Starburst Management Inc 658 Starcrest Rest Home 36,306 Stardust Roller Skating Rinks 3.834 Starforms Co Ltd 4,399 Stargate Consultants Ltd 9,701 Stargazer Management Services Ltd 14,480 Stark Christian & Henderson 13,133 Stark A 7,048 Stark G 3,840 StarkJR 3,772 Starkenburg A 1.060 Starkcnburg M 24,506 Starkey Canada 563 Starkey Labs Inc 9,309 Starks Travel Service Ltd 2,678 Starlight Equipment Ltd 5,438 Staron Flight Ltd 978 Starting Point 55.845 Stasuk Testing & Inspection Ltd.. 14,093 State of Oregon 1.692 State-Line Construction 2,881 Stateline Farms 1,500 Statewood Waterbeds 2,607 Slathers Home & Building Center Ltd 1,853 Stathers Western Drug Mart 17,935 Stationery Store 66,787 Status of Women Action Group... 14,450 Status of Women Canada 102,747 Stead B 1,055 Steadman H 750 Stearman Ltd Jack 3.047 Stearns Electric 5,796 Steams OL 839 Stebanuk A 3,687 Stebing Fencing 41,221 SlcdhamG M 825 Stedmans 2,813 Steed DrRN 1,224 Steel Bros Canada Ltd 73,185 Steele M 1.124 Steelhead Business Products Ltd . 2,632 Steelhead Society of BC 7.858 Steelhead Tent & Trailer Park 1,620 Steelsons Farm 1,740 Steen E 4,063 SteenG 1.121 Steen P 561 Steens Grader Service Ud 3,367 Steeplejack Services Ud 3,794 Steeples Veterinary Clinic 989 SteevesLtdT A 111,693 StefaniDrR E 11,252 Stefanson L 506 Steffens Bros Ranch Ltd 816 Stege Logging Ltd 1,014 StegemanC 11.622 StegenG 500 Stein C 14.132 Stein DM 702 SteinG E 6.462 Steinbart Dr A F 2,505 Steinberg D M 21,243 SteinbokP 1.447 Steinebach M 20,365 Steiner Industries Ltd 1,235 SteinerDrP 4,615 StelkiaG 2,242 Stellako Lodge 912 Stellaquo Band 29,474 Stelmack Graphics Ltd 5,763 Stelmaschuk Dr C P 3,893 Stelmaschuk Dr T W 3,961 StencelDrJZ 7,721 Stendie Excavating M 54,208 Stenerson E 21,836 StenersonS 27,102 StennerDrRT Stenographic Services Stephens Lodge Stephens Trucking Ltd R A Stephens D L Stephens K Stephens S Stephenson Smith Corp Stephenson DrG H Stephenson L Stephenson Dr P S Stepp Farms Stepp E Stepping Stones Child Care Steptoc & Son Co Ltd GF Sterling Crane Sterling G & Beekhuizen G Sterling Home Furnishers Sterling Hulburd Crane Service .. Sterling Publishers Ltd Sterling Wood & Associates Sterling R B Stern & Co Ltd C Stetham Consulting Ltd C Stetson Village Motel SteuartR A&GJ SteuartD B Steven M R Stevens & Brown Ltd B F Stevens Automotive Ltd Stevens Ltd W L Stevens Orchard F A & FC Stevens Photography & Radio A. Stevens Trucking Stevens-Hepner Co Ltd Stevens A Stevens Dr EM Stevens F Stevens DrH E Stevens H J Stevens J .......»- Stevens J £;.-...„ Stevens ME Stevens R Stevens WT Stevenson & Co Ltd J W Stevenson & Kellogg Ltd Stevenson Doell & Co Stevenson Shoe Clinic Stevenson B E Stevenson B W A Stevenson C Stevenson J H Stevenson L Stevenson ML Stevenson Dr R J L Stevenson S Stevenson T Stevenson T W Stevenson W G i™. Steves Agri Services Steves Camera Shop .-.i.A , Stevested Machinery & Engineering Ltd Steveston Bicycle Shop S teve ston Chevron Marine Steveston Collision & Painting Ltd Steveston Community Society — Steveston Fluid Power Ltd Steveston Historical Society Steveston Marine & Hardware Ltd Steveston Pharmacy Ltd Steveston Senior Secondary School Steward T Steward W Stewardson T Stewart & Co Ltd M. StewartCG&S Stewart & Sons Ltd N Stewart & Stewart Stewart Avenue Food Market Ltd Stewart Bros E 377 $ 6,520 16,926 78,648 938 5,804 20,099 1,827 75.114 54.501 2,246 735 1,784 700 41,051 914 11,525 4,261 3,568 17.012 1.469 29,665 1.668 875 1,169 551 2,100 578 560 520 6.418 5.564 560 981 775 1,714 5,420 37,490 566 590 9,397 1.240 611 2.785 662 3,101 1,275 3,759 5,673 961 16,376 1.000 730 671 950 10,920 4,778 4,075 1,504 16,950 1,725 5,499 2,915 800 1,344 1,100 1,180 6,064 2,519 2,348 30,566 600 17,042 1.433 3,748 42.662 4.545 1,864 1,255 688 3.604 _ Stewart Community Reading Centre 2,584 Stewart Construction Ltd G 1,211 Stewart Contacting OT 43,088 Stewart Department Store Ltd .... 775 Stewart Drilling Ltd 858 Stewart Enterprises Ltd K R 870 Stewart General Hospital 251,528 Stewart Historical Museum 1,500 Stewart Historical Society 17,458 Stewart Hospital Society 1,600 Stewart Insurance Services Ltd ... 2,763 Stewart Ltd 1.869 Stewart Monumental Works Ltd.. 5,913 Stewart Overture Concerts Assn.. 1,500 Stewart Saunders & Co 4,855 Stewart Secondary School 600 Stewart Standard Service Ltd 1,702 Stewart Supermarket 4,130 Stewart Ward & Schlosser 36,439 Stewart-Eba Consulting Ltd 2,630 Stewart-Northern Materials Ltd... 9.231 Stewart A .'.i.'.J 67,040 Stewart E A 534 Stewart EH 2,386 Stewart G :.'..-.. 1.390 Stewart J A 3,512 Stewart J C 5,346 Stewart J W 5,424 Stewart L 1,425 Stewart M . 634 Stewart M 3,614 Stewart DrN B 4,262 Stewart OT 4,916 StewartP 8,918 Stewart R A ... 720 Stewart RG 941 Stewart Dr R W 5,304 Stewart T 18,373 Stewart W J.... 2.501 Stewarts Restaurant 760 Stewarts United Pharmacy 33,800 Stich DrJ M 6,096 StickelDrEG 1,735 Stickle R A 3,868 Stickiey & Co Ltd E L 2,935 StidderEF 8,535 Stieda AN 850 Stiegeman S 544 Stiglish Enterprises Ltd 2,108 Stikine River Sawmill.... 69,834 Stikine School District 87 2.538,408 Still Waters Private Hospital 739,221 Still DrRL 14,225 Stiller V 11.527 Stilling & Moss .... 70,426 Stint F 1,926 Stirling House .... 51,649 Stirling Industries Ltd 900 Stirling Orchards Ltd 740 Stirling M 3.084 StirrupRanch Ltd 912 Stirzaker Dr C V 13,607 Stobbart Logging Ltd .... 3,367 StobbeHP 7,676 StobbeL 5,563 Stockdale M .... 5,000 Stocker Holdings Ltd 1,867 Stacker Dr G A .... 7,454 Siockers Security Storage Warehouse 12,083 Stockmens Hotel 9,196 Stocks Camera Shop Ltd 2,647 Stockwell & Sons 1.157 StoddartGL 974 Staffer C 9,505 Stoffman L 2,680 Stokes Cap & Regalia Ltd 1,656 Stokes Exploration Management Co Ltd 62,855 Stokes Trucking S 2,756 Stokes M M 1,150 Stokes S 9,788 Stolker Holdings Ltd 1,380 Stollco Industries Ltd 2,536 PUBLIC ACCOUNTS 1980/81 StolzPE 4,448 Stone (1974) Ltd WF 1,280 Stone & Cox Ltd 571 Stone Band 2.675 Stone Day School 1.000 Stone Equipmet & Loading Ltd .. 57,003 Stone Ltd S R 2,226 Stone VO 810 Stonecrest Services Ltd 2,050 Stoneman Dr D 21,130 Stoncr & District Recreation Commission 2,135 Stoner Family Care Home 1,674 StonerD 1,734 Stones DrKC 7,854 Stoney Cedar Ltd 8,290 Stoney Creek Holdings 721 Stoney Creek Indian Band 9,000 Stoney Plain Industries Ltd 2,124 Stoney Trucking 1,068 Stoney R J 700 Stongs(197l) Ltd 1,883 Stoodley B 1,473 Stop & Shop 757 Store At Okanagan Centre The ... 528 Store The 1.955 Storey & Associates GD 2,340 Storey Leathers Ltd 109.745 Storey LL 1,743 Storeys Tools & Hardware Ltd.... 607 Stork Delivery 687 Stork Moving Co 593 Stork-Werkspoor Canada Ltd 664,698 Storness-Kress & Associates J.... 1,475 Storrie Construction Ltd A D 3,835 Starrs Ltd A T 1,219 Story land Trai Is 525 Stothers & Associates R 6,718 Stoutenburg E 2.100 Stover Agencies Ltd 1,523 Stowell Trucking D 34,760 Stowell J D 3,775 StrachanD 875 StrachanG A 738 Straith & Co 1.540 Straith Ltd G 2.519 StrakaRS 10,000 Stralbiski K 556 Strand Foods Ltd 820 Strand K 5.784 Strang EM 13.153 Stratford Discovery Associates Ltd 12.069 Stratford Hotel 840 Strathcona Adult Day Centre Society 34,910 Strathcona Community Centre Assn 14,394 Strathcona Hotel 1,088 Strathcona Moving & Storage Ltd 18,375 Strathcona Property Owners & Tenants Assn 20,273 Strathcona Veterinary Clinic Ltd . 1,542 Stratton Dr D K 2,203 Strawberry Patch DayCare 4,401 Strawberry Wine Fashions Ltd 594 Straws Machine Shop Ltd 2,600 Streaks Excavating Ltd 46,700 Strebchuk A 1.183 Streeper Contracting Ltd B 3,332 Streeper Transport Ltd D 5,072 Street & Strip Engineering 812 Street Construction Ltd G 2,524 Streeter Woodworks D 931 Streifel Industries 2,413 Stretch & Sew Fabrics Centre 5,581 StrettanPF 968 StrickG 619 Strickland L A 2,326 StreiglerR 14,274 Strieter Corp 12,907 Strilchuk Dr W J 758 StrimboldF 1,700 Stringer Plumbing & Heating B .. 750 StrobikiK • 4,261 Stroccn D , Strohm W M & M V & Bank of Montreal Strom Bros Contracting Ltd....." . ( Stroms Pharmacy Ltd ......'..' Strong Enterprises Ltd R | Strong Rehabilitation Centre G F fi « Strong C R j«n Strongitharm Currie & Co........] Strongitharm M Strongitharm M S .,...: Strongski E Strookow & Sons .......... i Strother Dr L R ...."'.'". Strubin M Structurlam Products Ltd.... J?K' j StmkoffDrB ., M Stuart Die Casting Co.. wMmy Stuart Graphics Ltd Stuart Group The Stuart Lake Hospital g; Stuart Nechako Community Services Society ....................... Stuart Plastics Ltd Stuart Trembleur Band Stuart-Hill AW Mt Stuart-Takla Enterprises Ltd * Stuart D ejjK.- Stuaris Equipment Sales & Service Ltd ?Mf Stubart Lake Contractors Ltd Stubberfield Funeral Home Ltd... Stubbert Ranch •'«H StubbinsJ ...X .«■ Stubbs D R Stubert Lake Contracting .......... : Studio One , Studio 711 Visual Enterprises.....-' StullS ;;v£ Stureh K M Mr Sturdies Bay Service Ltd .......... Sturdy WG Sturgeon A SturkoD Sturm Sand & Gravel Sturm A ^MW Stum W L Sturrey Dr R B Sturrock Dr P L MMW Stun Trucking D Stussi H Styan Motors Ltd StykelH -mMi Style Fabrics Ltd Style-Rite Fashions Style-Rite Stationery Ltd.......... Style-Tone Cleaners Ltd ■■•■• Stylecraft Mfg ........ Styran Contracting G E --■■■■■ Sub Shop Restaurant ■■■■• Subsidies to Agricultural Lime ... Substop ■■■■•■ Suburban Motors Suburban Press Ltd Success Mfg Ltd Success Realty Ltd ••■■■■ Sudol Contracting Ltd --■■■■ SueDrSC SuenDrR A "^K Sugar Bear Daycare ■■■■■ Sugar P ■-•■■■ Sugden H R ■■••■■ Suggett M Sugiyama Dr G R ■■•-■■■ SuhDrHS Suhan Logging P........J ""jHift Sukunka Glass ..1 ••^^E Sullivan Concentrator First Aid Team i3MV . Sullivan Gradall Ltd • Sullivan Pontiac Buick Ltd Sullivan Strong Scott Ltd....iw, Sullivan G A • Sulphur Development Institute of Canada ^&M- "Kassa ^vestments Ltd . Farma GolfJ !Gla«(ucts Ltd Indiaojlnd [udbtures Ltd ?r Equnpnt Sales Ltd .... ct Kmrjulorations of "Sjflaycare Centre Srfiflfihow Society tYilel-iiitributars Ltd crfreshifms Ltd erhilljis erlund>is Council frtanfl ,o Body arlandHllders Mart Ltd... icrlandri mmunity Home- cr Servi Society url.tnifciiibition Assn erlanojteral Chapel jiiandjiieral Hospital.... erlanifl If Society erlarriffljenhouses ■erlandjirseshoe Pitchers crlaoddspital Society .... erlanijjvanis Senior Cit- rs H«is Society icrlandlnor Soccer Assn. icrlantfj tseum & Art iety—J.. ierlandjers Swim Club... Icrlandjarmacy Ltd lerbnii.'nial Centre lediiT-dt 100I District 77 .. in Senior Citizens p-injfl/J terlaaon 3rt Shop Iacd eets Ltd terianaivel itrshcdi arms Ltd lirBhoisCIub lit Cea tit Gpaing Group Goat/Ltd it .Vbt. Ltd ii: Moi; & Storage Ltd... lit Repi& Equipment litDri.,1; lonmiS. Paying Witnesses Drlf.' erWJ ec-Wjgj.... ton -11.S^.' iuto&Ltd loasflJjlLtd ountny nitor Service )ew.Bo.Iitd iloOflif :r Ltd 5fe"As«uice Co of Canada aUersa ;rail & Busch Siuns 'Canadian Imperial nfeofCimerce uiiey'Cenhouse jalfc^C ce Equipment Ltd alleytfical ■AfcyJt Home Wall ■.'alleylrts.. Poped* ucts Ltd r I eatmArtance Service Co.. wsJ@r ions Ltd wsilGhlerLtd oastft Ltd. a«Q-A. Repair kflteB ness Products Ltd . ianctty'f.,-. lanceFis.... latceCof School Program lay.B.. lay.E..... $ 2.115 5.460 1,236 50,000 25,000 12,830 910 2,962 2,971 15,654 6,498 1,663 940 2,475 1,570 3,413 581 173,181 1.200 1,151 1,084.121 56,508 2,981 6,666 1,970 17,945 600 4,893 900 150,706 753 1,836,124 935 782 4,521 3,825 1,739 1,717 860 11,204 2,181 80,760 21,078 36,135 1,131 793,242 1,059 787 663 7,198 2,944 1,860 1,485 8,874 916 564 14,521 1,005 2,544 1,366 1,080 567 237,062 1,154 1.371 66.736 48.529 953 44,517 1.517 3,829 1,148 7,350 855 1,620 2,038 1,837 2,000 SCHEDULE OF PAYMENTS $ Sundial Recyclers 7,632 Sundial Travel Shop Ltd 742 Sundown Confectionery 567 Sundry Fire Supression Cost 28,897 Sundry Renumeration (non- employees) Ministry of Agriculture and Food 76,150 Ministry of Attorney General.. 36,565 Ministry of Consumer and Corporate Affairs 38.623 Ministry of Industry and Small Business Development 16,345 Ministry of Education 244,726 Ministry of Energy Mines and Petroleum Resources 97,206 Ministry of Environment 38,093 Ministry of Finance 18,543 Ministry of Rwests 2,128,355 Ministry of Health 77.763 Ministry of Provincial Secretary and Government Services.... 85,798 Ministry of Tourism 35,800 Sundstrom H R 2,595 Sunfest Music 600 Sunflower Daycare Centre 19,251 Sung Food Enterprises Ltd 2,390 Sunlight Optical 6,102 Sunneycrest Motor Hotel 618 Sunniebend Fu r Farms Ltd 700 Sunny Brook Farm 1,436 Sunny Hill Hospital for Children. 2,277,969 Sunny Mart Grocery 561 Sunny Park 519 Sunny Restaurant 4,436 Sunny Shores Resort & Marina... 8,410 Sunny Vale Farm Ltd 1,740 Sunny Valley Orchards Ltd 672 Sunny Valley Ranch 1,300 Sunnybank Home 186,845 Sunnybrooke Enterprises Ltd 3,650 Sunnydale Pro Shop 1,290 Sunnymede Agri co Ltd 1,060 Sunnyside Daycare Centre 24,018 Sunnyside Grocery 2,590 Sunnyside Guest Home 41,942 Sunnyside Ranch 816 Sunnyvale Residence 98,151 Sunrise Aviation Ltd 747 Sunrise Delicatessen 3,098 Sunrise Farms 87,720 Sunrise Hotel 2,121 Sunrise Rentals Inc 13,103 Sunrise Service Ltd 1,326 Sunseed Community Projects 290,743 Sunset Auto'Wrecking 1,088 Sunset Childcare Society 28,580 Sunset Cove Trailer Park 784 Sunset Day Care Centre 727 Sunset Elementary School 875 Sunset Equipment & Rentals Ltd. 6,135 Sunset Lodge 947,313 Sunset Pharmacy Ltd 223,816 Sunset Prairie Livestock Assn — 3,000 Sunset Prairie Pasture Assn 160,000 Sunset Resthome 47,932 Sunset Seed Co Ltd 1,122 Sunset Senior Citizens Home 22,366 Sunset Square Development Co Ltd 848 Sunshine Coast Adult Day Care .. 40,888 Sunshine Coast Arts Council 1,746 Sunshine Coast Community Resource Society 81,120 Sunshine Coast Community Resource Society Homemakers Service 374,874 Sunshine Coast Community Services Society 70,223 Sunshine Coast Credit Union 5,030 Sunshine Coast Disposal Services Ltd 2,000 Sunshine Coast Regional Hospiital District 193,531 Sunshine Coast School District 46 6,961,057 S Sunshine Coast Store Ltd 582 Sunshine Day Care Centre 24,023 Sunshine Drive Hostel 2,066 Sunshine Family Daycare 3,505 Sunshine Fruit Ltd 12,421 Sunshine G M 2,043 Sunshine Hills Golf Course Ltd .. 504 Sunshine Janitor Service 8,473 Sunshine Kitchens Industries Ltd 594 Sunshine Lodge 112,328 Sunshine Optique 1,192 Sunshine Pontiac Buick Ltd 1,554 Sunshine Preschool 756 Sunshine Press Ltd 631 Sunshine Slashing Ltd 15.084 Sunshine Theatre Society 6,650 Sunshine Tours & Transit Ltd 4,205 Sunshine Transport (1980) Ltd.... 3,254 Sunshine Tree Services Ltd 22,998 Sunshine Trucking Ltd 1,660 Sunshine Valley Co-operative 743 Sunshine Valley Developments Ltd 991 Sunshine Valley Improvement District 4,800 Sunshine Valley Little Peoples Centre 21,624 Sunshine Valley Nurseries & Landscaping 59,793 Sunsmith&Co 588 Suntex Canada Ltd 1,727 Supelcolnc 878 Super A Foods 1,165 Super Crane & Rigging Ltd 4.528 Super Crane Service 5,518 Super Cycle Service 688 Super Graphics Design Ltd 1,092 Super Paint & Supplies Co (1975) Ltd 1,520 Super Sport Mfg Ltd 9,019 Super Submarine 2,603 Super Valu Stores Ltd 378,702 Superette Stores Ltd 935 Superior Auto Body 2,420 Superior Automatic Transmission Rebuilders Ltd 2,077 Superior Blasting 7,464 Superior Business Machines (BC) Ltd 111,929 Superior Electric 577 Superior Emergency Equipment Ltd 975 Superior Gradall Service Ltd 1,398 Superior Hearing Sales & Service Ltd 684 Superior Industrial Trailers Ltd ... 15,000 Superior Meats 1,630 Superior Muffler 719 Superior Peat Inc 765 Superior Printers Ltd 1.637 Superior Propane Ltd 8,348 Superior Radio Sales & Services Ud 537 Superior Reproductions Ltd 3,324 Superior Safety Supplies Ltd 60,179 Superior Sanitation Service 1,233 Superior Signs Ltd 1.740 Superior Stamp & Stencil Co Ltd 13.713 Superior Steel Desk Mfg Co Ltd . 334,349 Superior Venetian Blind Services Ud 580 Superior Welding Supplies 8,366 Supemault Trucking C 1,411 Superstar Athletic Footwear., 1,361 Superway Laundry & Cleaners Ltd 1,145 Supreme Autobody Ud 878 Suraj Fashions & Gifts 996 Surdell Taxi Ltd 3,073 Sure Crop Feeds Ltd 110.512 Sure Haul Transportation Ltd 34,201 SurerasLtd L , 32.045 Surespan Construction Ltd 1,625 Surf Lodge Ltd....! '.736 Surfside Motors Ltd 3,708 Surfside 1980 .*...".- " 868 PUBLIC ACCOUNTS 1980/81 $ Surfwood Supply (1964) Ltd 22,826 Surgical Supplies Ltd 91,906 Surgical Supply Service 1,325 Surplus Herbys 1,423 SurretteM 9,222 Surrey & White Rock Community Homemaker Service Association 1,876,591 Surrey Alcohol & Drug Programme Society 90,496 Surrey Art Gallery 27,000 Surrey Arts Society 15,000 Surrey Association for Early Childhood Education 226,161 Surrey Association for the Mentally Retarded 269,847 Surrey Bottle Depot 675 Surrey Building Supplies (1973) Ltd 1,573 Surrey Bus Service Ltd 6,854 Surrey Chamber of Commerce.... 9,891 Surrey Cleaning Service 2,220 Surrey Co-Operative Assn 50,502 Surrey Co-Ordinating Centre 174,264 Surrey Community Resource Society 192.755 Surrey Community Resources Centre Society 38,066 Surrey Concrete Placing Ltd 1,711 Surrey Datsun Ltd 2,988 Surrey Day Care Society 20,081 Surrey Delta Immigrant Services Society 4,583 Surrey Diesel Injection Services Ltd 672 Surrey Emergency Shelter 82,846 Surrey Fluid Power Ltd 2,172 Surrey Free Methodist Church.... 1,928 Surrey Free Methodist Church Nursery 2,078 Surrey Funeral Home Ltd 5,396 Surrey Guest Home 47,060 Surrey Inter-Section Society 15,830 Surrey Laminated Products Ltd... 12,720 Surrey Leader The .. 623 Surrey Memorial Hospital 19,766,914 Surrey Minor Hockey Assn 535 Surrey Multi-Service Network Society 96,050 Surrey Parks & Recreation Commission 3,083 Surrey Radiators 5,133 Surrey Rehabilitation Society 155,473 Surrey Rental Centre The 1,104 Surrey School District 36 32,520,815 Surrey Services Network Society 459,600 Surrey Social Credit Constituency Office 2,750 Surrey Speed Centre 672 Surrey Times Ltd 1.720 Surrey Tool Box Ltd 3,420 Surrey United Drugs 98,693 Surrey Vision Centre 1,305 Surrey-Delta Messenger 797 Surrey-White Rock Family Development Assn 7,906 SurridgeLtd F 1,738 Survival Education Assn 4,906 SusselDr W H 3,143 Sussex Apartment Hotel 1.157 Sussex Consultants Ltd 35,250 Sustained Yield Enterprises 25,332 Sutcliffe A R 4,374 SuterJ 10,975 Sutherland Excavating K 6,730 Sutherland Hills Rest Home Ltd.. 556,503 Sutherland Trucking A 1.588 Sutherland A.. 7,614 Sutherland B 28,556 Sutherland D 2,394 Sutherland DrR A 13,446 Sutherland R R 1,019 Sutherland W 30,827 Sutherland W D 1,529 Sutherland Dr WD 23,985 $ SutkerL W 1,562 Sutton B 15,743 Sutton "Trucking Ltd 13,847 Sutton DA 5.162 Sutton DrGC 1,580 Sutton R J 7,099 Suttons Contracting Ltd 38,455 Suttons Funeral Directors Ltd 8,893 Suzara A 6,750 Suzuki Dr D 2,103 Svehla Trucking W D 2,467 Svends Repair 53,316 Svendsen L 5,000 Svisdahl Trucking M 5,637 Svrcek G 1.390 Swain HS 12.803 Swainson N A „ 794 Swan Lake Ayrshire Farm 1,740 Swan Lake-Christmas Hill Nature Centre Society 2,259 Swan Valley Lodge 174,967 Swan Wooster Engineering Co Ltd 429,493 SwanM 1.016 Swan W 626 Swanberg Bros Trucking Ltd 12,914 Swanky T 738 Swanney DrJ 1,047 Swansburg Enterprises 1,599 Swansea Service Ltd 2,220 Swanson Ltd L & H 14,587 Swanson Lumber Co Ltd 2,724 Swanson Trucking Ltd 31,608 Swanson Dr A E 1,142 Swanson D 860 Swanson D 4,454 Swan sons Excavating Ltd 3,677 Swansons Ltd 6,994 Swansons Ready-Mix Ltd 2,391 SwarenE 815 Swartz Pipe Co Ltd 17,025 Swat Security Systems 3,530 Swede Construction Ltd 35,166 Sweed Enterprises Ltd 6,173 Sweeney Enterprises Inc 3,139 Sweeney AM 1,008 Sweeney DrJ B 544 Sweet Sixteen Ltd 524 Sweet DrD J 3,015 Sweetland Trans-A-Matic 1,070 SwensonC 3,744 Swenson P 1,500 Swetlishoff W 5,560 SwetsCA 2,087 Swift Canadian Co Ltd 46,383 Swift Chemical Co 1,715 Swift Construction Ltd 900 Swift Creek Logging Co 5,253 Swift Dispatch Service Ltd 7,121 Swift P 4,770 Swiftsure Towing Co Ltd 2,359 Swifty Mufflers Ltd 1,757 SwindenRJH 546 Swing Stage Rentals & Sales Ltd 1,921 Swinton & Co 134,091 Swiss Chalet Smorgasbord Ltd ... 1.726 Swiss Farms Ltd 920 Swiss Village Resort 788 SwiteGF 4,279 SwitzerR V 1,235 Swoboda & Seufert Holdings Ltd 2.056 SwobodaL J 567 Sword T 5,387 Sworyk N .... 595 Sybarite Investments Ltd 2,796 Sydney Development Corp........ 21,667 Sydneysmith St, Associates Ltd S. 4,084 SydsTaxi 863 Sylva Pest Management Ltd 4,700 Sylvan Motel 5,410 Sylvia Motel 1,254 Symax Garment Co Ltd 108,047 Symbol Tech Sales Ltd 1,703 SymeR 2.100 Symington R A 9,506 Symonds Dr R W 15,001 Symons Contracting ...-.$■ Symons Tire Service Ltd ....."'" Synchro Swim B C „*■ Syndel Laboratories Synflex Industries Inc ZM Synnot Dr D J A ■ ■■■'M Synod of the Diocese of Cariboo" Synowski C & Schumacher B .... Syntex Inc Syrett N ^H Systematic Firecontrol Co Systems Equipment Ltd.......... Systems in Education Ltd .....,.,. Systems West Consultants Ltd.... Syva Diagnostics Ltd Sywash Holdings Ltd Szabowska M Szasz Dr G Szasz K MM SzokeB ....M Sztabinski K Szydlik Transport Ltd J T & A Drilling .™ T & A Insurance Agency.......... T & B Automotive T&B Trucking ....'."." T & C Brake Supply Ltd .......... T & D Automotive SpecialistsJiM T & H Printers Ltd T & H Sawmills Ltd T & J Agencies Ltd T & J Skateboarding Ud .......... T & M Contracting ................. T & M Rentals Ltd M T & R Contracting Ltd T & R Learning Systems .......... T & R Motors Ltd JM T & R Services T & T Buildings Supplies Co Ltd T & T Welding (1978) Ltd ........ T & W Heavy Duty Repairs....... T A Associates iia TAG Distributors Inc TB Trucking TC A Design Ltd T C Distributors (1970) Ud TC Enterprises TC K C Contracting Co Ltd...... TCTrucking Ltd ......«« T H Autobody One Ltd............ THE Marble Factory Ltd......... T J B Enterprises Ltd............... T K Greenhouses Ltd ..... T K Holdings Ltd IM T L C Enterprises .... T L C Health Services Inc ......... T L C Photocraft Ltd -i'^S T M Energy House Ltd ....... T M Engineering Ltd TNT Contracting Ltd Mt TNT Janitor Service ........ TN T Janitorial TP Farms Ltd T R Electric Ltd »-] T R Trades Reproduction Ltd ..... TRW Data Systems............... T R S Trucking Ltd ........ T-Bird Automotive Repairs Ltd... T-H Farm ■■■■• — T-6 Ranch Ltd .......... Tab Products of Canada Ltd....... TabataEC .......... Tabbernor P •■•■■ TabertG ••■■ Tabor Home ■•■■ Tabor Home Society -y-H Tabor Lake Logging Ltd ........... Taccogna Dr N ......... Tacey-Coast Metal Products Ltd .. Tacfor Logging Ltd MM Tache Noyea Recreation Commission .......... Tacher Enterprises Ltd MM Tack N Tales :-: Tackama Forest Products Ltd ceCo.. MJ.J icci C Ltd] wfJ Maina rtJ-fi in Hit rsery. intern: ■ Ltd . a Indialfand. Indiiru: Canada Ltd ; Am&lce Service Co LB Hospil nvesitjp Corp Ltd Ccntnjjjisiness Services.. Public jelations/Design/ mmunicons i Wiiotiess Equipment Its .# i J M J... iCoBjS E ■■■&■ ajai TrJlg Co Ltd al Entases Ud isblfltsLtdK ashiOlN ashilfl.. \ Ural of fee Service Ltd he Gael t of Carnage Cornice—I Forest'! ducts Ltd Locgin3o Ltd TradmJDSt Ltd *if:: Air Trajiort Resort le Lakxesort & Store m.MB^eShopLtd ndusliiLtd CoJjJi! co Dr j fLoggjL irjjI nanlnj aiam.T.1 Resource Con- lants.t its Inc !entre Lid estery Contracting <3esort & Mobile ltd. sport Ltd jiic/jbl & Country Inn.. yDiB Booksd shl. 1 &.1 I lPlat ii. Mf| m. Enter] s Drjf «, hnousratre Workshop So- S 26,588 2,197 676 747 860 9,060 800 749 5,344 6.860 1.109 51,126 307,548 527 1.255 15.492 2,919 33,110 565 4,963 965 768 4,016 6,881 1,103 6,547 3,020 11,015 8,619 828 2,067 13,643 555 25.784 15,000 4,104 5,939 1,174 1,863 1,270 1,432 132,314 788 1,376 89,611 1,673 11.806 12.216 4,145 6,083 6,948 89,568 75,184 15,000 1,083 39,379 21,000 1,162 3.886 16.055 1.703 923 796 199,331 26,908 696 36,273 2,493 1.073 3,229 1,204 2,101 563 7,798 4,250 5,641 900 5,459 11,354 SCHEDULE OF PAYMENTS s Tangson Interiors Ltd K & M 1,248 Tanner R J 1.995 Tanners Orchard 960 Tansy Farm 537 TantonJ 641 Tapadera Trading Corp Ltd 1,740 Tape Ltd RT 4,295 TaponenM 60,865 Taposchaner Dr J 1,861 Tappen Service & Grocery Ltd ... 1,710 Tappenvale Farm Ltd 1,460 Tarangles Nursery School A 703 Tarasewich E & Dykstra P 2,720 Tarek Enterprises Ltd 1.699 Tareta Trucking Ltd A 9,907 Target Canada Research & Projection Group Ltd 1,051 Target Concrete Products Ltd 33,302 Target Transport Services Ltd 5,789 Tarlings Equipment Rentals Ltd .. 758 TanDrJW 8.500 Tarry DC 683 Tars Texaco Service 781 Tartan Realty (1974) Ltd 2.111 TasakaM 880 Tascall 1,297 Tasco Communications Inc 12,863 Tasco Supplies Ltd 34,171 TaskerRB 19,918 "Fast Food Services 2,394 Tasti Brew Coffee Ltd 3.500 Tatar E 6.407 Tataryn Dr R B 2,932 Tate Enterprises Ltd A 900 TateM W 3,421 TateT 20,324 Tatla Lake Area Community Assn 2,913 Tatla Lake Ranches Ltd 3,175 Tatlow Industries Ltd 4,881 Tallow Park Manor 786 Tauber Contracting G 2,631 TauberNW 1,199 Taurus Fire & Safety Ltd 5,389 Tawa Enterprises Ltd 224,138 Taweel Lake Fishing Lodge 660 TawseDrK J P 508 Tay-FerLtd 21,386 Tayco Paving Co Ltd 27,514 Tayfer Logging Co Ltd 4,406 Taylor & Associates J 5,909 TaylorG&G 756 Taylor L & G 8.788 Taylor D A&M 707 Taylor Automotive Supplies Ltd.. 13,733 Taylor BatrJal & Dorchester 31,951 Taylor Bread & Bakery Products Ltd 3,130 Taylor Bros Hardware (1974) Ltd 3,642 Taylor Chevrolet Oldsmobile 634 Taylor Excavating Ltd D 2,787 Taylor Instrument Co of Canada Ltd 3,504 Taylor Manor 518,693 Taylor Motors Ltd K3 46,160 Taylor Newcomb & Ridgeway 23,871 Taylor Pearson & Carson (BC) ... 32,614 Taylor Service & Repair Ltd 1,339 Taylor Therapist Group Ltd 23,029 Taylor Trucking C...„ 3,334 Taylor Way Collision Ltd.......... 509 Taylor Way Esso 4,663 Taylor-Wilton Nelson Ltd 45,721 Taylor A 1.472 Taylor A 3.303 TaylorB 938 TaylorDrBTB 3,562 TaylorC 25.411 TaylorC 2.396 TaylorC F 3.042 Taylor DrDK 2,253 Taylor E 2.073 TaylorF 924 Taylor G 7,105 Taylor J 4,134 Taylor J A 688 E 381 S TaylorDrJ A 9,488 Taylor DrKK 653 TayiorL 1.416 TaylorLJ 2,938 Taylor M 2,614 Taylor N 1,112 Taylor NC 4,052 Taylor R 1,065 Taylor R W 1.133 TaylorS 521 TaylorS 1,221 Taylors Art & Crafts Ltd 1.951 Taylors Garden Bay Store 9,047 Taymor Industries Ltd 2,004 TeBrinke H 15,980 Te Bulte J 1,919 Teachers Investment & Housing Corp 3,320 Teachers Store 1,766 Team Enterprises 2,048 Team Mate Sports Enterprises Ltd 563 Team Sales Ltd 1,595 Team Tube Ltd 16,522 Teare Mountain Contracting Ltd.. 8,489 TeasdaleDrC J 4,041 TeatherCoC 4,445 TebbeD L 4,517 Tecarte Farms 1,100 Tech-Met Canada Ltd 5,835 Techline Copy Centre Ltd 14,354 Technical Home Study Schools... 847 Technical Marketing Associates Ltd 13,533 Technicon Canada Inc 59,315 Technicon International of Canada Ltd ,. 33.537 Techwest Enterprises Ltd 19,230 Tecna Products 674 Tecon Products Ltd. 23.708 Tecson M P 3 13,581 Ted & Hazel Enterprises Ltd 897 Tedco Trailer Equipment Distributors Canada Ltd 2,456 Teddy Enterprises Ltd 1,922 Teddybear Day Care Centre 10,885 Teddys Cafe 11,489 Tedlie A J '.-. 1,257 Teds Blasting & Contracting Ltd. 21,599 Tee J 20,165 TeedG 663 Teekafirs Farms Ltd 1,687 Teela Market Surveys *'' 939 Tegart Xmas Tree Contracting— 847 Teigrob Family Care Home K 1,418 Tek Hughes Products Ltd 23,774 TekanoKJ 2,006 Tektronix Canada Ltd 77,704 Telak Electronics Ltd 1,063 Telcom Communications Systems 1,173 Tele-Radio Systems Ltd 32,754 Telecom Power Corp 1.988 Telectronics Proprietary Ltd 825 Teleflex Canada Ltd 6.922 Telegraph Creek Expediting Ltd.. 27.867 Telegraph Trail Farms 900 Telemark Cross-Country Ski Club 4,107 Telemark Enterprises Ltd 853 Telephone Answering Service Ltd 5,963 Telephone Charges 5,551,406 Telesensory Systems Inc 20,981 Telesound Film Recordings Ltd .. 8,975 Telford Auto Body Ltd 1.391 Telkamp D 2,000 TelkwaDay Care 2,952 Telkwa Enterprises Ltd 10,063 Telkwa Reading Centre „ 1.368 Telonics 27,061 Tempa Industries Ltd 1,300 Temple Subscription Service 73,888 Temple D 585 Temple D 1,724 Temple M 4,308 Templeman P N 618 Tempo Building Supplies Ltd 1,084 Tempo Business Equipment Ltd.. 1,023 E 382 PUBLIC ACCOUNTS 1980/81 Tempo Trend Studios Ltd 1,077 Temptro Refrigeration Distributors 1.600 Tenajon Excavating 32,536 TenchE 3,290 Tfener Industries Ltd 21,823 TennantC&N 1,175 TennantCo 8,457 Ttennant Holdings Ltd 3,067 TfennantLtd W 9,000 TfennantDG 502 Tennant N 5,604 Tinnier Enterprises Ltd 19,955 Tennyson out of School Society .. 14,907 Tepncr Ltd L 2,762 TerBorgR A 1,842 TerHeideJ 50,323 Ter-Minasian Enterprises Ltd 713 Tera Magg Enterprises Ltd 560 Terell Enterprises Ltd 1,504 Termansen DrP E 4,652 Terminal Auto Body Ltd 550 Terminal City Dance Society 5,000 Terminal City Iron Works Ltd .... 33,257 Terminal Sheet Metal 1,478 Ternary Industries Ltd 1,415 Tetpsma D 1,700 Terr-Air Ltd 1.530 Terra Engineering Laboratories Ltd 1,613 Terra Enterprise 1.162 Terra Irrigation Ltd 8,099 Terra Trucking & Excavating 4,496 Terrace & District Arts Council .. 7,190 Terrace & District Chamber of Commerce 8,324 Terrace Air Ltd 35.082 Terrace Answering Bureau 1,159 Terrace Association for the Mentally Retarded 80,552 Terrace Automatic Transmission Service 1,983 Terrace Cerebral Palsy Assn 15,079 Terrace Child Development Centre 11,203 Terrace Chrysler Ltd 13,981 Terrace Co-operative Assn 17,660 Terrace Community Correctional Centre 8,653 Terrace Community Resources Society 13,302 Terrace Community Services 260,142 Terrace Day-Care Society 13,754 Terrace Drugs Ltd 34,205 Terrace Equipment Sales Ltd 3,477 Terrace Esso Service 3,840 Terrace Excavating 38,104 Terrace Furniture Centre 2,084 Terrace Homemakers Assn 60,583 Terrace Hotel (1973) Ltd 4,994 Terrace Little Theatre Society 3,808 Terrace Motors Ltd 19,716 Terrace Public Library Assn 28.728 Terrace Radiator & Battery Service Ltd 3,957 Terrace School District 88 11,103,748 Terrace Shell & Car Wash 4,210 Terrace Sight & Sound 2,458 Terrace Totem Ford Sales Ltd 58,369 Terrace Wade Contracting Ltd .... 7,! 37 Terrace-Calvin Christian School Society 28,468 Terrace-Kitimat Daily Herald 14,894 Terrasol Revegetation Erosion Control Ltd 34,779 Terrell R 5,175 Terrick Enterprises Ltd 1,720 Terrico J &R 21,007 Territorial Leasing Ltd 217,156 Territorial Trailer Industries (BC) Ltd 239,519 Territory of Yukon 916 Terry Logging Ltd 45,918 Terry No-Fold Products Ltd 1,546 Terry Trophy & Engraving Ltd ... 691 "Tferry A J 1,276 S 1,740 1,669 1,478 3,679 5,605 Teschke K K & King K M Tesolin S Tessler Brothers (1969) Ltd 1,000 65,732 Tested Truss Systems Ltd 1,160 143,571 591,261 Texaco Canada Inc Texaco Mountaineer Service Texada Island Ambulance Service Texada Logging Ltd 3,611 965 Texas Instruments Inc 1,645 ThakurK That Guy George Enterprises Ltd 1,145 814 Themens V 5,476 Theiese S 7,431 Thermopatch Thermopylae Club Theroux Plumbing L Thetis Island Marina Ltd Thetis Lake Camp Ground Thibault Trucking Ltd 12,852 4,821 4,915 2,147 513 21,048 Thicke Engineering Ltd R B Thideman Logging Ltd 6,632 29,390 Thierbachs Contracting Ltd 2,198 Thiessen Equipment Ltd Thiessen True k i n g Ltd Thiessen D 40,855 7.070 793 Thiessen P 1,270 Third Avenue House Committee , Third North American Wine & 550 Thobani N «,«.. 13,869 Thomas & Associates Ltd M A... Thomas H O & Mairs W Thomas Automotive Ltd M 5,030 4,020 2,167 7,883 Thomas Construction R Thomas Diamond Drilling Ltd J T Thomas Engineering Ltd Thomas Home 885 739 16,493 4,121 4,064 Thomas May fair Esso Service .... 4,381 1,289 Thomas Ranches Ltd Thomas Waterpumps Sales & 68,266 4,000 Thomas Well Drilling & PumD Sales Ltd v Thomas A \'% Thomas D L ,!■ Thomas HO yM ' Thomas J W "JM Thomas K R Thomas K R M yy"t Thomas M ....... Thomas M J jfl Thomas DrMK j., Thomas R -u Thomas R Thomas R -MM Thomas S V- Thomasson R -MM Thomasson R G Thome & Hoy --55' Thompson LC&MT ■■^EflJ. Thompson & McConnell in trust. 2,8""' Thompson & Neville Ltd iMM Thompson L & R Thompson Audio ■$ Thompson Auto Upholstery Ltd S Thompson Berwick Pratt & Partners -..23 I Thompson Co Ltd J W 13* I Thompson Country Tourist Assn. 89, I Thompson Electric Motor Services Ltd .MMmii1 Thompson Funeral Home Ltd 7, I Thompson Guiding Ltd >^^| Thompson Guthrie & Casilio 22,1 Thompson Ltd T *^^| Thompson Millwork 21, Thompson Motor Inn D............ j, I Thompson Nicola Regional Hospital ..,627, Thompson Respiration Products Inc ....13, Thompson Stewart & Murdoch... 5,1 Thompson Trucking lohn ...4, Thompson Valley Grasshopper Control ..10. Thompson Valley Rewind Ltd .... I, Thompson Valley Savings Credit Union 4, Thompson Valley Tires Ltd........ 2.1 Thompson Valley Tracking Ltd... Thompson View Manor Society.. 46. | Thompson-Nicola Regional District ...1.526. Thompson A *^H Thompson A . "- 2.1 Thompson DG 1 16.j Thompson FL Thompson G Thompson J Thompson J Thompson J C Thompson K fl Thompson Dr K M J% 4 Thompson L Thompson L A ...^ Thompson M Thompson M J.... Thompson N Thompson R Thompson R Thompson R H Thompson R J Thompson Dr T G Thompson T H I Thompson V.... Thompson W ' Thompson Dr WE.... *' Thompson W J Thomsen ET , Thomson & Associates Ltd T M . Thomson & Sons — A Thomson Auto Supply J H ..J Thomson Bros Lumber Co Ltd. * Thomson Consultants Ltd D W... ^ '\ Thomson Isaak & Osman ■-■ ; Thomson Publications 'MP (inLCSI iiada Ltd . on A Ni ■— on A &*■$'■ -onB ..&■■-■ ,onG AJ—. ;onDrH[l-.. ionJDjJ1..- -ion i Gl -..-■ ;on N*l ••■ ;on S '■ - intcipriaLtd & CoHguig Ltd Arts Ltd!.— ' ; Riddel ji Co t Steven* & Kellog e J J •--- aiA.J.... hill Excaing (lev* Cadption lon-T^Kl Creative ]eDrR.a...- 3l! M V j ness DrJ LCJison.il tful A.J Bs Edtetses Ltd CEntdaes Ltd CedaeHings Ltd Ctvwtai ency Ltd CroMtu: Kronar Cater- UdJ ' Kingsdl Inn Ltd The... UnkatiB Society The Mile ii 16: Dining Room . R Forms Riven Vkshop Vetsltd v Motile. Shock Centre . v RenfcAir. icAeericjLld .ellR..XI igh The liking Glass iv-Bioip 3er Hill 5ch derbinfef tetic & Cultural derbird Etric & Plumbing DpLyuJL^f. derbk&Eiprises Ltd tierbiai£:strian Centre... decbiotpina detbijailfine Corp derbird.N;L. derbtrfifs Ltd derbird ails & Covers i771Ltd. lierbjSIS ;per Service Ltd derbiniS3(rt Charters net Goo ants Ltd aLogginjtd StonCJ. e B. at Enfcips Ltd Electric I an Rs&gAid Society «"Tnickir DrD_ -*e ..... R—tH-3J sweiEjileries Co Ltd jineiMecIccal Contractors. ^lerAgties.. ™iJiJ&lgi:ring Ltd Steel-Jaltd Welders |.„. nh-M-tobfeHandleLtdks 1^-Dr.K. QBftlo cots Ltd PWapp Ltd ■M&tBareiy George n>'iSiass ntre Ltd 3,253 2,518 606 895 14,543 2,757 5.669 20,804 780 13,829 520 1,218 2,583 1,604 1.400 9,533 47,738 7,896 785 5,460 2,237 800 15,982 6,692 1,556 21,570 2,474 1,337 6,080 98,567 25,923 3,729 48,779 3,920 800 3,540 8,647 553 2,132 2,407 1,693 1,596 736 5,427 2,797 1,000 1,389 641 1,524 506 5,840 1,365 31,248 1,620 64,308 1.280 5,252 6,128 5,189 855 624 1,594 25,000 7,582 39,093 1,955 525 1,147 2,718 9,225 45,266 550 29,664 818 2,604 566 2.538 SCHEDULE OF PAYMENTS $ Tiffany Marble Ltd 2,700 Tiger Construction Co Ltd 3,400 Tiger Shop The 1,872 TiggerTbo Day Care 727 Tigre Tierra Inc 7.938 Tiki Village Motor Inn 1,350 Tilbury Regional Hospital Laundry 285,273 Tilco Plastics Ltd ....,..»,: 1,724 Tilden Rent-A-Car Service 22,897 Tillicum After School Kids Club Society 3,769 Tillicum Bay Marine Resort Ltd.. 2,009 Ti 11 icu m Daycare 16,831 Tillicum Developments Ltd 1,962 Ti 1 icu m Golf & Recreation Ltd... 1,524 Tillicum Haus Society 38,803 Tillicum Lodge 2,003,722 Tillicum Nook Motel 1.640 Tillicum Workshop for the Handicapped 1,100 TilserDrG 1.068 Tiltons Wax Ltd 1,520 Timber Towing & Salvage Ltd.... 5,833 Timber Trails Equipment & Rentals Ltd 5,646 Timber Trails Riding Club 2,848 Timber-Land Contracting Ltd 23,622 Timberland Equipment Ltd 7,005 Timberland Livestock 2,545 Timberland Supply Co Ltd 67,303 Tlmberlane Rancho Hall Society. 5,000 Timber! ine Inventory Services Ltd 6,440 Timberline Pontiac Buick GMC Ltd 25,027 Timberline Projects Ltd 19,844 Timberline Ranch 21,083 Timberline Safety Wear 1,290 Time Canada Ltd 1,097 Time Cleaners (1980) 12,941 Time Machine Secondhand Corp. 516 Time Out Sports Ltd ..... Timely Daycare "--■ 705 Times Newspapers of Great Britain Inc 1,113 Times-Colonist 4,853 Timfor Contractors Ltd 2,944 Timm Enterprises Ltd v.....' 1,853 Timm R .„ 1,605 Timmers Tree Service 555 Timmins J G ..".":. 4,020 Timmins S 3,367 Timothy T 680 Tindall & Associates 910 Tindle Associates Consultants Ltd 33,680 TingDrSK 2,685 Tinker Gumey & Kueng 14,624 Tinker J E 610 Tinkerbell Nursery School 682 Tinkler W 10,002 Tinney M A 7,250 Tinsel & Sham Productions 14,041 Tinsley Bros Enterprises Ltd 44,580 Tiny Tots DayCare 14,719 Tiny Town Day Care Centre 22,192 Tip Top Cedar Ltd 1,221 Tip-A-Roo Services Ltd 672 Tipping Dr G A 3,915 Tlptons Outboards 969 Tiretown Tire Centres of BC Ltd . 25,774 Tirrul-Jones J L 1.000 Tissus Eites Textiles Ltd 1,624 Titan Steel & Wire Co Ltd 268,638 Titans Womens Lacrosse Team ... 885 TitleyJ 2,362 Titus Contracting Ltd -.:. 9,145 Titus Gallery Ltd 5.119 TjellnerE 808 Tlell Support Center 3,676 To-Ro Enterprises Ltd 646 Tobacco Plains Indian Band 13,000 Tobi Mfg Chemical Ltd 1,265 Toby Properties Ltd 800 Toco Trucking 2,060 Tod Mountain Development Ltd.. 54,591 E 383 $ Todd AM D 656 ToddDrDH 534 ToddDP 1 312 ToddECE *785 Tbdd N 671 Toddler Two Family Daycare 6,031 Todds Tent Town 602 Toens Enterprises Ltd 1,740 Toews Miller & Co 45,024 Toews CB 616 Toews DrJ F 6,925 Toews M 1,114 Toews S 3,172 Tofino Consumers Co-operative Assn 610 Tofino General Hospital 759,784 Tofino Longbeach Chamber of Commerce 733 Tofino Motors Ltd 1,680 Tofino Pharmacy 5,138 Tofino Senior Citizens Housing Society 936 Tojalomi Enterprises Ltd 2,846 Tokelad Sales Ltd -.."■ 1,144 Toledo Scale 11,106 Tolentino & Associates D N 750 Tolkamp Contracting & Equipment Rentals Ltd 66,071 Tolko Forest Products 24,211 Tolmie & Walker 3,510 TolsmaDrR 1,000 Tolway Enterprises Ltd J j.U 20,708 Tom-Mah After School Program . 7,735 Toma R S .'. 929 Toman DrT J 3,261 Tomas Meat Market Ltd 14,422 Tomenson Saunders Whitehead Ltd 54.074 Tomko Commercial College Ltd M 4,135 Tomlinson Contracting Ltd 7,048 Tomlinson E G L 3,288 Tomlinson L .■;; 510 Tomljenovic M 48,927 Tomlyn Marina 1,562 TommDrK 1,025 Tommy MA 1,206 Tommys Heating Services Ltd 526 Tommys Septic Tank Service 5,830 Tommys Upholstery Ltd 4,053 Tompkins Contracting Ltd 1,767 Tompkins Equipment 909 Tompkins Esso Thick Stop 868 Tompkins M 874 Tompson G M 824 Toms Bros Ltd 9,599 Toms Lake Athletic Assn 555 Toms Laundry Ltd 1,286 Toms Mechanical Services 807 Toms Transmission Service 703 Toms Trucking Co 2,398 Tomsett AF 1.900 Toner & Associates Inc 7,983 Tones J A 8.097 Tonge Ellam Screen Printers Ltd . 4,492 Tonka Motorcycle Sales 4,536 TonksDrM J 5,091 TonnL 875 Tonquin Retreat ...,(' 880 Tonstad Eadie & Nemetz 14,286 Tonys Auto Body 836 Tonys Leather Goods Ltd 3,259 Tool Box Rental Co 640 ToolsieDrJB 2,041 Tooltec Engineering Ltd 504 Toombs G 2,327 Toomey Enterprises Ltd W 17.943 ToopVE -;-- 720 TooreJS 1.300 Toovey Holdings Ltd .- 3,199 Top Crop Farm & Garden Supply Ltd - 9,880 Top Lake Logging Ltd 2,116 Top Terra Industries Ltd 2,160 TophamC 11.534 $ TbphamLW 1,855 Topley Contracting 15,676 Topliss & Co Ltd L 785 Topographies 4,712 Toporchak J V 1,071 Topper Floats Ltd 23,245 Toppers Cleaners (1966) Ltd 2,114 TopsHP 4,616 Topsigns Advertising Ltd 1,218 Tbrah Academy 3,007 TorfasonDrT 3,824 Torikka Trucking Ltd G 3,897 Toro Excavating Ltd 2,710 ToronchukGS 2,496 Toronto Airport Hilton 1,014 Toronto Dominion Leasing Ltd... 1,675 Toronto Hilton 1,471 Toronto Star Ltd 890 Tbrrence/Vagelators Ltd 1,232 Torresan & Associates Ltd R 10,326 TorrieRD 1,950 Torri son D 2,876 Tortor Thicking 14.192 Tosach Farms 2,229 TosczakJ 520 Toshs Refrigeration Service 1,253 Tot To Teens 810 Total Communication Childrens Society 48.669 Total Control Systems Inc 1,820 Total Office Furnishings 1.994 Total Recording Co Ltd 886 Total Wash Ltd 16,575 Totem Appliance & Refrigeration Ltd 604 Totem BoxingClub 1,435 Totem Building Supplies Ltd 1,338 Totem Gulf Service 2,918 Totem Mercury Auto Body Ltd... 4,950 Totem Mercury Sales Ltd 11,169 Totem Press Terrace Ltd 1,920 Totem Tire Stores Ltd 798 Totem Tools & Equipment Ltd.... 1,648 Totem Travel Service Ltd 17,500 Totem Welding Supplies Ltd 17,777 Tote tricolor Him Laboratories Ltd 899 Toth Engineering J 1,699 TothS 1,680 Toth W J 575 Tots Town Day Care 5,741 TottenR J 21,755 Touche Ross & Co 25,942 Tourigny M 5,574 Tourism Industry Association Canada 3,410 Tourism Industry Association of BC 7,000 Tourism Seminar in trust 1,230 Tourist Development Commission 1,568 Tournigan Mining Explorations Ltd 2,815 Tower Contractors Ltd 3,442 Tower Ranches 2,591 Town & Country Builders Supplies (1973) Ltd 548 Town & Country Construction Ltd 16,674 Town & Country Graphics Ltd ... 691 Town & Country Motel 1,016 Town & Country Motor Inn 5,716 Town & Country Prc-School Cooperative 755 Town & Country Propane Services 4,918 Town & Country Rent-A-Mom Service Ltd 2,356 Tbwn & Country Thick Rentals... 29,846 Town Centre Chevrolet Oldsmobile Ltd 6,896 Town Centre Optical 2,858 Tbwn Electric Ltd 1.020 Tbwn of Comox 559,470 Town of Creston 1,503,763 Town of Golden 342,333 Town of Hope 459,570 Tbwn of Ladysmith 668.783 Town of Parksville 968,739 PUBLIC ACCOUNTS 1980/81 s Town of Princeton 372,515 Town of Sidney 1,038,195 Town of Smithers 1,005,777 Town of Williams Lake 665,349 Town Square Shoes 2,040 Townley E& L 2,415 TownleyM R 770 Townline Growers 1,696 Tbwnline Medic Pharmacy 27,476 Townline Office Systems Ltd 4,060 Towns Fishing Supplies Ltd E A . 793 Townsend & Associates D L 731 Townsend MK 1,360 Tbwnsite Maintenance Center Ltd 1,001 Toy Shop 1,992 Toybox 514 Toys & Wheels 663 ToysN Stuff 1,392 TozerM 774 TozerW AR 670 Ttac & Trail Equipment Co Ltd... 5,301 Tracan Enterprises 1,398 Trace R 2,211 Tracey H 22,129 Tracey Dr M J 3,843 TtachyM 3,047 Trade Engraving Co Ltd 143,250 Trade Winds Restaurant 1.844 Tradewesi Industrial Auctioneers. 1,312 Tradewind Apartments 1,875 Tradewinds Aviation Ltd 11,608 Tradewinds Enterprises International Ltd 1,576 Traditional Kitchen Cabinets & RirnitureLtd 2,550 Traegcr Distributors Ltd 2,313 Trafalgar Out of School Care Society 2,706 Traffic Institute of Northwestern University 926 Trailer A 6,749 Thiil & District Child Care Society 128,434 Trail & District Community Arts Council 4,180 Trail & District Day Care Society 12,966 Trail & District Homemakers Service Assn 459,231 Trail Ambulance Service 13,754 Trail Bay Developments Ltd 1,851 Trail Bay Sports Ltd 1,668 Trail Blazers Hockey Team 2,100 Trail Cartage & Storage Ltd 24,590 Trail Chamber of Commerce 6,601 Trail Daily Times „.^ 3,078 Trail Dry Cleaners Ltd 8,568 Trail Esso Service 4,726 Trail Historical Society 1,849 Trail Office Maintenance 3,450 TVail Park Mobile Villas Ltd 601 Trail Public Library 13,463 Trail R Inn 602 Trail Regional Hospital ... 10,712,433 Trail Rehab Industries 938 Trail School District 11 4,256,722 Trail Society for the Performing Arts 1.075 Trail Times 683 Trail Hie Ltd 520 Trailer Equipment Distributors of Canada Ltd 1,108 Trainex Corp 581 Training & Research Consultation Services -..«.». . 750 Training Associates Ltd 4,078 Tranquil Rest Home 69,000 Ttanquille Canteen 912 Tranquille Market Ltd 2,601 Ttanquille Shell Service 763 Trans Ad Ltd 3,216 Trans Canada Glass Ltd 47,333 Trans Canada Jade Sales 2,106 Trans Canada Parcel Service Ltd . 2,198 Trans Globe Travel Ltd 589 Trans Mountain Pipe Line Co Ltd 2,695 Trans North Turbo Air Ltd 16,772 Trans West Trailers Ltd J Trans-Can Marketing & Sales U^Bs; Ttans-Cold Refrigeration LH.^J^Me, Trans-Lite Distributors Ltd "I^En "Bans-Pacific Fish Ltd [""MMKiV Tftms-Ifeci-fic Reforestation - \% Trans-Power Construction Ltd .... Trans-Provincial Airlines Ltd ..... \m. Trans-Tec "flans-Val Holdings Ltd -■ l Thins-Westem Electric Ltd .[ 4] Trans-X-Transport [52 Transcribers Society Transnational Computer Group Inc 2 Transnorth Thick & Diesel ....!j^B Transocean Industries of Canada Inc 31 Transpo 86 Corp 393 Transport International! Pool of"»£ Canada Ltd ....(, Transport Labour Relations...... Transwest Helicopters Ltd...J 53 Trap! i n Thicking C.... Ttaipp & Co Ltd P Trask Dairy Farm 3 Traub A W 23 Trautmans Thicking Travacon Research Ltd , 21 Travel Centre The Ji Travel Headquarters , Travel Industry Selling Canada rv Assn ..$ 1 Travel Place Travel Show The Travel Studio .....; 1 Travelage West .,'•..;/ Travelex Travellers Ltd ' 1 Traveleyden Tours Ltd jKj 1 Travellers Cafe -*"^B Travellers Theatre of Kelowna.... ;i< I Travelling Trio ..-''fk. I Travelodge at Surrey I I 31 Travelodge Ltd *^j Travel world ^ 1 Trave rs J ^Ms ' Traynor L ..13 Traynor V -. Map * 3 Treatment North ..11 Track Photographic of Canada Ltd Mi Treee Frog Reforestation. *; Tree House Design Ltd j Tree Island Steel Co Ltd ...I* Tree People The .... l Treen Glove Co Ltd i: Treheame R ■■■-. f TreitK MM Tremblay & Sons Motors Ltd..... Tremblay Island Farm 'I^H Tremblay Service *1^H Tremblay M J ..-•- f Tremco Canada Ltd *vB Tremont Hotel -* ■■■ .: Trench Contracting Ltd 3^H Ttenholme Winterbotton & Co.... Hj Trenholme G Ttepanier Valley Mills 'MMM Tresidder Dr G S t^^B Trestain F i^H TresterDrPH MM Ttevillion Rums Ltd , Trew Enterprises Ltd ■•mMm Ttewhitt A F fflr Trey Products Inc ; Tri Cee Enterprises Ltd "MM Tri City Trucking & Excavating Ltd J TH Country Holdings Ltd ■•■■ TH Fiber Tech Industries Ltd Tri Photo Mart Ltd ^^| TH School Girls Bugle Band ' Tri Service Security Products Ltd 21 Tri Star Industries Ltd ""' .» TH Valley Construction Ltd.....jflflg TH Vista-Munro Realty -1*w*r kGonetJi ■ Building Mater- V'LtdJ . Secret.tr I Services Inc.. ty Triiqlg & Excavating ConcttCoLtd 'roducts Ltd.. Ktd ik'e Until Mercury Sales ke RdA-vlix Ltd ne Pn lit. Ltd r>e \fehfii> Ltd {. leEleapd etalralltorsLtd t CyliiaiHead & Casting ■lairs Ltd toto NHfe J Hunter Pho- raphy.'.j.... iur libldts Ltd at Campion Ltd ood ftniProducts Ltd Commiiations Designj}up Ltd Ventuitiic ele■Tranjrtation & Ware- isinglSwros Inc ere Dau lis The J n lloSdii Ltd erBLJ.... srhfli. -*.t ;rsHofl:Inc... Indus In Ltd.. m Mfg.I «*rt*.*» nTnisUi-fillwork Ltd 1 EquipH Ltd.-. d Ltd..' Milbfi Ltd *.&„ ht Yashhrvices KTrargtation System gtdHM Bool Care Society de >lel| eal erT. a s; Ltd. iications . ion Pharmacy Ltd Vrtate College., is Ltd.. Resold InvEStnts Ltd.. r Servk.. otoMltttti ■ AEnkises ■ALt|M. : Blaming.. ^LLwig- tri! teiprises ;SfemLtd : SEnlsises AMfcoLtd •-C Imp s Ltd Cr*lfee& Piling Ltd.... lHddiiLtd I'SysieUd *\Mt*Ltd -J Bubling House cEqapUtd; ukThfcigj nCar.Ss n Chen Os n Elect Ltd. n Rujb nion Football Club catAfe> Timbers canaiMir Inn &COIJR '-•QaisCdon Specialties.... B_X' ^W-jUdWN,. 7,084 3,330 2,808 2,399 82,878 1,266 16,741 21,820 9,678 10,917 1,190 20,295 1,924 1,128 2,441 30,113 2.245 6.449 938 557 1,472 2.500 1.740 15.017 1.478 1,225 74,453 1,505 671 1.665 2.274 4,940 777 8,981 1,440 2,245 3.073 4.952 1,115 14,878 3,258 74,005 900 86,693 725,668 12,044 26,830 1,348 2,430 7,155 6,529 1,640 2,009 6,910 1,425 4,235 55,393 46,519 800 861 2,112 2,283 1,000 1,213 1,610 15,608 880 3,188 1.801 3,500 275.538 1,894 37,952 17,063 941 1,090 26,703 11,414 13,907 SCHEDULE OF PAYMENTS S Troulan M 3,003 Trout Creek Esso & General Store 605 Trout Lake Community Centre ... 1,680 Trove Gallery The 2,112 Trowelex Equipment Rentals & Sales 7.319 TroyerB 7,200 Thi Vbe Optical ; 677 Thi-Form Industries Ltd 2,350 Tru-Value Optical 32,578 Tru-Vu Discount Optical Inc 1,939 Trubka& Associates LT 1,931 Truckweld Equipment Ltd 127,855 Trudis Fashions 1,877 True Colour Photo Labs Ltd 7,174 Tme-Craft Log Structures Ltd .... 13,384 Trueman J 1,279 Thieman L 2,613 ThiesdaleLT 8,478 Truman Palmer Jarvis & Associates Advertising Ltd 87,252 Trunor Log Industry (1976) Ltd .. 3,025 Thisco Industries Ltd 1,224 Truscott & Krisher Holdings Ltd . 984 Thiscott& Miller Ltd 1,256 Thiscott A 2,347 ThiscottCE 6,353 Thiscott LW 1,408 Truscotts Honey ftim 2,089 TnissellPC 6,267 Trusty Trucking 6,534 Try Another Way 850 Trydor Sales Ltd 1,533 Tryg Wenn Enterprises Ltd 1,060 TryonDrD W 9,339 TsangDrEWC 20,008 TsangDrG 31,200 Tsartlip Indian Band 3,300 Tsawout Band Council Day Care. 5,842 Tsawwassen Latchkey Society 1,554 Tsawwassen Shell Service & Car Wash 3,468 Tschopp J 3,146 Tseesuh Aht Contracting Ltd 10,000 Tsehum Stemdrive 3,540 Tseshaht Ravens Senior Womens Softball Club 1,500 Tsolum Service 1,140 Tsulquate Resource Centre 33,741 Tsuyuki Dr R S ."i—, (• 923 Tszil High Athletic Department.. 1,200 lb-Dor Lock & Safe Ltd 5,203 Tb-Dor Sports Ltd • 537 TbasonDr AP ;;.'..., 50,709 TbbCity Excavating 2,878 Tbbeco Industries Ltd 7,670 Tuberculosis & Chest Disabled Veterans Assn 3,647 TuckR 12,640 Tucker Logging Ltd L -!■- 912 Tucker Dr AB 16,766 Tucker CE...... 704 Tucker F 7,331 Tucker F G. ,.;.i~; **.'.«-.* 10.253 TUckerL ........t.... 1,200 Tbckwood P 4,017 Tbcnik M T ^„...„.i.v. 11.546 TUdor Estates Ltd „a........;. 1.443 Tudor Sports Ltd....;„.. 500 TbfnailH 707 Tuftco Construction Ltd 49,949 TbftsTC .-. 701 Thin man Dr J J 700 Tbkii Lodge ..« -.... 2,941 Tulameen Motors Ud *. 33,489 Tiilly DrRC 1,683 Tblsa Enterprises Ltd 1,392 Tbndra Enterprises 6,597 Tundra Sport & Equipment........ 1,539 Tundra Warehousing Ltd ...L. 1,078 Tune Up Ltd 550 Tupman D 866 TUpps Trucking Ltd 39,701 Turbo Refineries J.., 1,085 Tbrbo Resources Ltd 1,241 E 385 $ Tbrbo Transport Ltd i (523 TUrbuck Trucking Ltd 4,831 Thrchinetz A i ,645 Tbrchinetz B ] ?035 Tbrchinsky DA 682 Tbrco Moscovich Sabatino & Aikenhead 3,651 TUrenne Concrete Co Ltd 780 TUrfHotel (1967) Ltd 8,136 Tbrk J 4,189 Tbrkington D 2,611 Turkington L .". 3,769 Tbrlin Motors Ltd. 699 Turnbull Custom Trucking & Grading Ltd 3,381 Turner Construction Ltd J 7,813 Tbmer Construction E E 22,218 Turner Contracting Ltd M 1.710 Tbmer Contracting L 6,593 Tbmer Designs 669 Tbmer Excavating L 4,558 Tbmer Gas & Oil Ltd 120,455 Tbmer Loading & Hauling 163,061 Tbmer Ltd D 4 466 Tbmer A 1,918 Tbmer B 3,405 Turner Dr B F 3,723 Turner D 883 Tbmer E 20.801 Tbmer DrF 4,697 Tbmer J 7,789 TUrner J G 693 Tbmer L 8,627 Tbmer R 720 Tbmer S 865 Tbmer SG 11,188 Turners Building Products Ltd 2,466 Tumey DrJ R 1,270 TbmingPoint 36.824 Turriff G 3,929 Turriff GN 6,749 TUrton R >...* ■'•■ 581 TbschekR 2,920 Twaites L 813 Tweeds mu ir Park Rod & Gun Club 850 Tweedsmuir Plumbing & Heating 3,676 Tweedsmuir Renl-A-Car & Leasing Ltd 1,509 Tweedy & Associates M 1,140 Tween Lakes Resort Ltd 819 TWiggys Tune Up & Auto Service 1,690 Twilighter Rugby Club 3,700 Twin Cedar Trucking Ltd 45,998 Twin Cedars Lodge..M±i 65,407 Twin Cedars Rest Home 223,423 Twin Cities Radio Ltd 2,115 Twin City Bulldozers Ltd 2,513 Twin City Meats Ltd 4,510 Twin Creek Lumber & Building Supplies .,. 1,099 TWin Gardens 680 Twin H Moving & Storage 3,812 Twin H Parcel Delivery Ltd 7.012 Twin Island Resort 4,100 TWin Lakes Golf & Country Resort (1975) Ltd 1,378 TWin Oaks Rest Home 22,820 Twin River Electric & Heating Ltd 34,005 Twin River Timber Ltd 2,965 Twin Valley Contracting Ltd II ,779 TWin Valley Mobile Homes Ltd .. 37,715 Twining Vertlieb Anderson & Co 7,482 Twinkle Inc J & L 2,214 Two Sixty TWo Motel i.Wi;^/ 978 TWos Company ..."- 1,920 Tyee Airways Ltd 30,707 lyee Brake & Muffler 631 Tyee Excavating *.."& 4,092 Tyee Motor Hotel Ltd 1,174 Tyee Moving & Storage Ltd 10,906 Tyee Quality Contracting Ltd 25,420 Tyee Super Service Ltd 554 Tyee Timber Products 96,911 Tyee Village Motel 5,028 Tyee Village Motel & Restaurant. 1,300 PUBLIC ACCOUNTS 1980/81 S Tyhurst JS 1,600 Tykia Ranch 980 Tyky Holdings Ud 28,404 TylerM&J 10,090 Tyler Co of Canada Ltd W S 33,793 Tymchuk Brown & Hattori 5,006 Tymkiw Dr E W 7,073 Tymos Cartage & Storage Ltd .... 3,201 Tynehead Automotive Centre 1,558 Tynehead Mushroom Farms Ltd.. 1,798 Tynehead Zoological Society of BC 5,471 Typac Aluminum Recycling Ltd.. 860 Typecraft 1,937 Typex Graphics Ltd 3,491 Tyrmont Management Ltd 780 Tysoe J 612 Tzogoeff S 765 Tzoonie Mountain Silvaculture ... 26,285 UBC Kindercare Society 26,939 UBC Law Students Sports Committee 1,050 U N Logging Ltd 626 UPITNCorp 605 U S V Canadalnc 6,151 US Video 554 U T P Welding Materials of Canada Ltd 1,795 UVIC Out of School Day Care ... 6,128 UVIC Day Care Centre 94,968 U W Diving Development Society of BC 35.000 U-Frame-It 1,974 Ucluelet Ambulance Service 1,402 Ucluelet Consumers Cooperative Assn 3,096 Ucluelet Contracting Co Ltd 11,288 Ucluelet Lodge 3,216 Ucluelet Recreation Commission 580 Ucluelet-Port Albion Chamber of Commerce 4,509 Uglene Dr L M 2,985 Uhlenhorst Bums 1.580 UjimotoG A 6,821 UlinderDrRL 12,943 Ulkatcho Indian Band 3,050 Ullett Dr H A 1,649 UlrichDrDG 6,120 Ulrych M 1,200 Ultra listeners Ltd 7,191 Ultra Holdings Ltd 600 Ultra Sight Lonsdale Optical Ltd 1,196 Ul verscroft Large Print Books Ltd 5,865 Umista Cultural Society 21,685 Unalec Industries Ltd 2,336 Uncle Freds Chicken on the Run Ltd 896 Uncle Johns Floor Covering 6,869 Uncle Micks Mens Wear 1,105 Undem L 950 Underhill & Underbill 232,946 Underfiill Clinic 1,480 UnderhillM 13,887 Underhill W 821 Underwater Hockey Association of BC 4,400 Underwood McLellan Ltd 79,000 Underwood LR 9,988 Underwriters Adjustment Bureau Ltd 624 Unger Leasing Ltd 1,052 Unger Management Ltd P 704 Unger DrR 950 Uni Team Systems Ltd 1,744 Unicom Fashions Ltd 716 Uniform Law Conference of Canada 2,500 Uniguard Services Ltd 111,417 Unikart Industries 520 Union Bay Enterprises Auto Body 2,530 Union Bay Fire Protection District 1,080 Union Bay Waterworks District.. 28,013 Union Carbide Canada Ltd 28,704 Union Club of BC 604 Union Electric Supply Co Ltd.... 600 S Union of BC Indian Chiefs 11,300 Union of BC Municipalities 3,733 Union of Spiritual Communities of Christ 50.000 Union Print Industries Ltd 754 Union Pumps 2,868 Union Tractor Ltd 35,868 Uniplast Products Ltd 1,125 Unipub Inc 1,396 Uniroyal Centres 18,364 Uniroyal Ltd 1,890 Unitard Industries Ltd 1,188 Unitarian Church of Vancouver .. 522 Unitarian Services Committee of Canada 25,650 Unitarp Industries Ltd 2,358 United Agri Systems Ltd 1,659 United Air Lines Inc 1,921 United Airlines Summer Riir 1.120 United Artists 3,433 United Brotherhood of Carpenters & Joiners of America 2,239 United Cabs 666 United Church Daycare Centre... 19,394 United Coffee (Canada) Corp .... 15,000 United Contractors Ltd 1,340,220 United Engineering Ltd. 62,631 United Flame proofing Service Ltd 4,830 United Foam Ltd 951 United Grain Growers Ltd 7,418 United Helicopters Ltd 3,128 United Industrial Plating Ltd 3,400 United Native Brotherhood Group 741 United Native Nations Friendship Society 62.930 United Native Nations Society Local 108 12,500 United North Shore Transportation Society 118,413 United Oil Service 47,164 United Optical or Dispensary 11,782 United Ostomy Association Inc.. 1,010 United Paint World Ud 1,584 United Pharmacy 217,893 United Power Ltd 118,980 United Purity Store 594 United Radiators Ltd 2,829 United Shipping Supplies Ltd 2,612 United Teiminals Ltd 594 United Tire & Rubber Co Ltd .... 727 United Van Lines Canada Ltd .... 21,290 United Warehouse Equipment.... 48,044 United Way of Greater Victoria .. 4,694 United Way of the Lower Mainland 51,395 United Way of Trail 1.362 United Woodworks Ltd 1.740 United World College of Atlantic 18,032 Unitog Canada Ltd 23,630 Unitor Ships Service Ltd 1.115 Unitow Services (1978) Ltd 11,359 Unitron Industries Ltd 7,650 Unity Day Care Centre 36,078 Universal Appraisal Co Ltd 14,800 Universal Concrete Accessories.. 68,392 Universal Fastening Devices Ltd. 20,921 Universal Furniture Industries .... 2,500 Universal Go-Tract Ltd 4,368 Universal Machining & Engineering Ltd 2,815 Universal Plastics Ltd 4,318 Universal Repairs Service 1,936 Universal Sheet Metal Ltd 6,104 Universal Sound & Video 3,767 Universal Sports Management Ltd 881 Universal Stores Ltd The 737 Universal Supply Co Ltd 1.215 Universal Tire Inc 26,761 Universal Travel Service 726 Universities Council of BC 683,214 Universities Sports Award 564,000 University After School Care Society 800 University Associates Inc 4,526 University Book Store 753 ' 18.2S 1 '-1-50,30) 3)1 University Endowment Lands Fund University Hardware University Health Sciences cfBT University Health Service Hospital MM University Hill AfterschooigWI Society University Hill Preschool......." University Hill United Churc^B University Kindercare Society... University Market Ltd............. University Microfilms Interna- tional University of Alberta.............. University of BC University of BC Bookstore],^ University of BC Day CareGJW cil University of BC Hockey Team..?.? University of BC Press 2 = University of California University of Chicago Press ...... 3$ University of Guelph. University of Idaho 53 University of Linkoping Sweden. University of London England ... University of Manitoba 9 University of Rochester.. 0 University of Saskatchewan....... University of Toronto 2{ University of Toronto Press....... University of Victoria 46,451 University of Victoria BookStore 1 University of Victoria Mens & Women Rowing Clubs 0 University of Victoria Mens Rowing Club .-.: fl University of Victoria Summer Theatre Workshop............... j University of Victoria Vikings Rugby Team ..a ( University of Victoria Womens Rowing Club .'. ( University of Victoria-Summer Russian Workshop............... IC University of Washington MMr University of Washington Press.. i University of Waterloo i University of Western Ontario..., ■ | University of Wisconsin-Madison University Pharmacy Ltd.......... Jj University Products Inc .....I: Unlimited Skills Inc Unwinus A S .v.; - Up-Island Mechanical Repairs Ltd <&<4^V;| Up-Town Denim (1979) Ltd Upham N "?^H; Uphill Memorial Home T 4( i Upholstery Place The .-■-•■ Upjohn Co of Canada ...... <-: Upjohn Health Care Services Wl Upland Excavating (1971) Ltd ... Upland Farm ■■-■■ Upland Logging Ltd !| Upland Motel Upland Ranch ■■■•• Upland Ready-Mix Ltd ...... Upland Trailer Park ■■■••• Upland Thicking ■•■■■ Uplands Ranch & Thicking Uppal G "3^E>, Upper & Lower Similkameen In- - dian Bands "tM/r Upper Cache Creek Cattlemans Assn • ■ • ,.■■■■--■■'■■■ Upper Fraser Valley Developmental Preschool Society .......—■ Upper Fraser Valley Society for the Retarded •" Upper Fraser Valley Union Board of Health .......... Upper Halfway Livestock Assn... Upper Island Driving School...... 41 ft] IslanSw Income Society if iislbijUnion Board of •.ViTiMtvice Ltd & llmjiartner Undrjitute S>stHUd TranM uthority of BC.... TraniTfluthority Refunds. _br DJ — Acs Ooiiltants Ltd H j.. CherriM Laboratory tart Hpjl lart J.f. ,-■ urtsqoacyUd ine Sis| of North Surrey idemyjl i Kmaaes Ltd .Aaaiates W D industgCorp ResoJ' (TrailH-fBC GFfl^. Omcflsjool Centre IDS Qgl Emergency Serv- I Connors Ltd > Dnie & Restaurant Inc ) Prc--SJK>I intrahg terns Engineering asing.j imou^ Service Ud. lotelZl ludtoJ A6J iNortbj ore Homemakers vice !... Transpc.... Systeiritd. Cleans asticsl s Cai»:tion Ltd jGiec'iuses IragerJ S Farms na St si s Ltd unSros Centre zMJ.-. loniiMie Ltd DrM.. ncourt.r ontrabti Ltd ansfllj&j rrvices.1 lar.HblgsLld &Ka\o Rj£| Lahonies !«UtH<: Centre & Build- Suppii.. ioiintjA)ulance Service ... lounVJEmm. louotEjmart Ltd wuitPic Library Assn .. ciano Joe cianqfe.... c«*>s oily Care Home E itineit Cleane 'llajCabCoLtd 'Ha iogg Ltd nllaMolLtd. I'teDpe ions Inc veq* uene\lI&MLP... nce.pr ™ U>g|* Ltd au.DE S 17,916 4,729 1,893 22,462 717 4,961 63,856,663 715.775 9,921 41,172 3,581 5,511 51,131 2,820 74,768 61,283 552 15,029 37,027 1,994 6,023 5,176 2,395 505 21,077 1,417 645 765 1,005 2,396 603 2,789 6,035 24,589 631 610 1.262 631 935,434 30,141 9,540 1,000 1,059 29,016 1.376 800 1,740 3,235 526 768 1,063 644 10,614 1,093 571 1,248 47,743 4,367 1,353 4,281 2,004 2,742 1.899 16,124 3,347 19,368 6,580 1,288 1,026 3,406 14,794 1,135 1,612 110,171 601 1,175 1,097 3,190 SCHEDULE OF PAYMENTS $ Vallee-The Body Shop Ltd R 688 Valley Auction Ltd 42,414 Valley Bakery Ltd 589 Valley Blades Ltd 1,057,338 Valley Books N Things Ltd 970 Valley Broadcasters Ltd 1,435 Valley Camera 613 Valley Cleaners Ltd 4,200 Valley Credits Ltd 3,800 Valley Cycle Ltd 506 Valley Electric Ltd 5,817 Valley Equipment Ltd 3,776 Valley Fabrics 602 Valley Fair Optical 916 Valley Farm Drainage 104,790 Valley Foods Ud... 1,440 Valley Ford Sales Ltd 22,056 Valley Fruit Stand Co Ltd 9,665 Valley Fuel Injection Ltd 3,438 Valley Rineral Home 3,287 Valley General Stores 5,774 Valley GM 1,564 Valley Gutters Ltd 653 Valley Hardware 1,295 Valley Heavy Haulers Ltd 543 Valley Horseshoe Club 18,000 Valley Interiors Ltd 1,548 Valley Investigation & Patrol Ltd. 1,190 Valley Janitor Supplies 1,159 Valley Landscape Nursery 1,020 Valley Lanes 704 Valley Machine Ltd 6,462 Valley Markers Ltd 4,000 Valley Monuments & The Toronto-Dominion Bank 6,601 Valley Motel 664 Valley Motor Inn 3,868 Valley Native Friendship Centre.. 31,053 Valley Outboard Ltd 1,146 Valley Pharmacy Ud 189,530 Valley Radiator Ltd 2,883 Valley Rentals Ltd 2,741 Valley Rite Mix Ltd 4,762 Valley Septic Tank Service 612 Valley Service (1981) 810 Valley Soft Drinks Ltd 8,702 Valley Supply Co Ltd 15,587 Valley TV Repairs & Sales & Service 1,674 Valley Televue 2,201 Valley Textile Co Ltd 40,203 Valley Tire Ltd 34,025 Valley Tool Ltd 1,430 Valley Towing Ltd 45,443 Valley View Golf Club 1,740 Valley View Motel 5,172 Valley Waste Systems Ltd 980 Valley Water Works & Irrigation Ltd 126,483 Valley brook Gardens 1,356 Valleyhaven 172,786 Valleyview Apothecary Services Ltd 2,625 Valleyview Electric Ltd 1,140 Valleyview Farms 825 Valleyview Rineral Home 3,779 Valleyview Orchards 670 Valliere A **,.- 45,555 Valmar Fashions 542 Valmont Farms 1,616 Valnicola Motor Hotel Ltd....,,^, 6,080 Valnor Tracking Ud 19,431 Value Village Stores Ltd 765 Valvoline Oil Canada 93,844 Van Acres Properties Ltd....(..,.. -, 773 Van Alstine Owen & Cowling .... 65,552 Van Alstine Dr R S 1,798 Van Anda Waterworks District.... 5,090 Van AsDr A WH 1,622 Van Belle Nursery 1,424 Van Construction 3,106,119 Van Cuylenborg & Gray 5,562 VanDaleA 755 Van Den Brink J 720 Van Den Tillaart A 840 $ VanDerElst J 1,705 VanDerHorst J , 950 Van DerMeer A 13,800 Van DerMeulen P 2,396 Van DerMolen I 5,647 Van Der Wal EquipmentUd 18,954 Van Deventer W 3,778 Van Dien Tillaart A 860 Van Drongelen A 6,380 Van Dusen Aircraft Supplies Ltd. 1,040 Van Dusen Botanical Gardens .... 50,000 Van Dyke F 20,190 Van Ek-Veenstra M 3,986 VanEsR 54,955 Van Eysinga N & Austen W C ... 2,392 VanGynDrFC 1,460 Van Han Apiaries 1.290 Van Herricks Environmental Planting Ltd 10,233 VanHoekDr A JG 537 Van Horlick Contracting Ltd 11,755 Van Home Electric Ltd --50,922 Van Home Residence 121,363 Van Home Towing (1974) 640 Van Hove DrH C 3,211 Van Ierland N 9 400 Van Imschoot M 2,725 Van Isle Marina Co Ltd 4,190 Van Isle Trade Press 84,825 Van Isle Water Services Ltd 6,051 Van Isle Windows Ltd 1,760 Van Kalkeren T 1,357 Van Kempen Farms Ltd 13,072 Van Klavern Ltd J 64.376 Van Leeuwen Home 2,177 Van Mook Bulldozing Inc 65,747 Van Nostrand Reinhold Ltd 31,503 Van Pelt R 9,469 Van Stekelenburg Dr A N 573 VanStraaten D 1.963 VanSwieten AM 660 VanTreit M 855 Van Vliet A 3.200 Van Vlissingen J 1.225 Van Waters & Rogers Ltd 78,240 VanWoerden J 540 Van Wbudenberg J 860 Van-Can Industries 93,239 Van-Dogen J 540 Van-Hoy Stationers Ltd 9,463 Van-Isle Construction Materials Ltd 18.379 Van-Isle Hotel & Restaurant Supply 1,130 Van-Kam Freightways Ltd 21,382 Van-Kel Distributors Ud 60,131 Vancal Reproductions Group 286,131 Vance Motors Ltd 7,303 Vancouver Academy of Music.... 86,780 Vancouver Aquasonics 1,100 Vancouver Archives 7,500 Vancouver Art Gallery 1.009,809 Vancouver Association for Children with Learning Disabilities 1,137 Vancouver Audio Clinic Ud 941 Vancouver Audiometric Associates Ltd 4,105 Vancouver Auto Villas Motel 2,601 Vancouver Axle & Frame Ltd .... 11,470 Vancouver Bach Choir 8,000 Vancouver Ballet Society 1,520 Vancouver Bio-Machine Systems Ltd 35,552 Vancouver Board of Trade 2,020 Vancouver Brake & Wheel Ltd ... 1,626 Vancouver Cablecars 1.800 Vancouver Cablevision 5,807 Vancouver Cameraland Ltd 3,249 Vancouver Cantata Singers 2,300 Vancouver Cash Registers Sales & Service 1.539 Vancouver Centennial Museum... 5,017 Vancouver Chamber Choir 20,500 Vancouver Christian School Assn 66,274 Vancouver Church for the Deaf... 699 1 PUBLIC ACCOUNTS 1980/81 Vancouver City Savings Credit Union 3,612 Vancouver Citystop Inc 2,000 Vancouver Co-operative Radio ... 8,693 Vancouver College Ltd 499,365 Vancouver Community College .. 35,652,045 Vancouver Community Workshop Society 48,873 Vancouver Contacts Influential Ltd 6,489 Vancouver Courier Ltd 927 Vancouver Crematorium Ltd 2,930 Vancouver Cricket Club 575 Vancouver Custom Vans & Auto Sales Ltd 3,217 Vancouver Customs Brokers Ltd . 15,438 Vancouver Divers & Contractors Ltd 2.506 Vancouver Early Music Program . 850 Vancouver East Cultural Centre .. 91,500 Vancouver Electric Boxes Ltd .... 723 Vancouver Electronic Services Ltd 7,430 Vancouver Elevator Maintenance Ltd 540 Vancouver Family Court Management Committee 2,990 Vancouver Field Hockey Team ... 750 Vancouver Fire Prevention Service CoLtd 7,126 Vancouver Folk Music Festival... 7,500 Vancouver Freightliner Ltd 12,088 Vancouver Fumigating Co Ltd .... 1,112 Vancouver Game Farm 4,149 Vancouver General Hospital 137,111,459 Vancouver General Tire 3,377 Vancouver Hawks Field Hockey Club 950 Vancouver Hostel The 31,119 Vancouver Indian Centre Society. 150,631 Vancouver International Marathon 3,622 Vancouver Island Antique Car Rally 625 Vancouver Island Appraisals Ltd. 1,063 Vancouver Island Brass Foundry Ltd 3,801 Vancouver Island Diesel Repairs Ltd 2,348 Vancouver Island Exhibition Assn 6,000 Vancouver Island Greenhouse Growers 3,220 Vancouver Island Helicopters Ltd 465,800 Vancouver Island Housing Association for the Physically Disabled (1976) 2,536 Vancouver Island Marmot Preservation Committee 10,000 Vancouver Island Mine Safety Assn 14,500 Vancouver Island North School District 85 5,621,465 Vancouver Island Presentations Ltd 21,338 Vancouver Island Programs for Special Children 4,135 Vancouver Island Publicity Bureau 83,293 Vancouver Island Real Estate Board 990 Vancouver Island Regional Library 438,128 Vancouver Island Regional Library District 1.086,907 Vancouver Island Tourist Service Ltd 138,627 Vancouver Island Transit Ltd 84,500 Vancouver Island West School District 84 1,089,599 Vancouver Jewish Community Centre 545 Vancouver Junior Chamber of Commerce 670 Vancouver Ladies Pipe Band Assn 3,100 Vancouver Lawn Tennis & Badminton Club 686 $ Vancouver Life Skills Society .... 27,217 Vancouver Magazine Service Ltd 20,912 Vancouver Management Ltd 1,459 Vancouver Marketplace 1,000 Vancouver Mental Patients Assn.. 368,520 Vancouver Mill Machinery (1968) Ltd 1.099 Vancouver Mobile Radio Services Ltd 2,102 Vancouver Montessori School Society 5,006 Vancouver Municipal & Regional Employees Union 1,190 Vancouver Museum & Planetarium Association Gift Shop. 24,140 Vancouver Natural History Society 2,810 Vancouver Neurological Centre... 257,786 Vancouver New Music Society ... 8,800 Vancouver O T S Volleyball Club 575 Vancouver Office Interiors Ltd ... 7,911 Vancouver Opera Assn 130,000 Vancouver Opera Guild School Program 16,000 Vancouver Opthalmic Technical Services 1,755 Vancouver Optimist Club 750 Vancouver Oral Centre for Deaf Children Inc 102,277 Vancouver Patio Shop Ltd 2,224 Vancouver Peoples Law School... 66,433 Vancouver Petrographies Ltd 830 Vancouver Photo & Hobby Supplies Ltd 3,911 Vancouver Police Pipe Band 2,700 Vancouver Police Soccer Team ... 880 Vancouver Port Show 1,300 Vancouver Professional Theatre Alliance 2,500 Vancouver Public Aquarium 41,354 Vancouver Public Library 520 Vancouver Radio Orchestra 3,500 Vancouver Resource Society for the Physically Disabled 553,822 Vancouver Resource Society— Kelly Court 91,211 Vancouver Rock & Alpine Garden Society 750 Vancouver Rowing Club 884 Vancouver Rugby Union 2,250 Vancouver Safety Council 83,760 Vancouver Sawmills Ltd 52,447 Vancouver School District 39 14,745,829 Vancouver School of Theology ... 160,488 Vancouver Scientific Glass Blowing 6,106 Vancouver Shell Fish & Fish Co Ltd 21,307 Vancouver Shipyards Co Ltd 1,463,123 Vancouver Ski Shop 800 Vancouver Ski Show 600 Vancouver Society for Days Months & Years to Come 2,000 Vancouver Society for Early Music 14,325 Vancouver Sound Equipment Ltd 9,221 Vancouver South Constituency Secretarial Services 33,750 Vancouver Sports Promotions Ltd 4,119 Vancouver Steamex 2,392 Vancouver Stock Exchange... 1,129 Vancouver Sun 13,925 Vancouver Supply Co Ltd 29,663 Vancouver Surf-Sailing Ltd 4,200 Vancouver Symphony Society .... 485,036 Vancouver Talmud Tbrah Assn.... 51,509 Vancouver Technical Secondary School 600 Vancouver Textiles Ltd <... 103,063 Vancouver Umbrella 5,535 Vancouver Veterinary Hospital Ltd 2,120 Vancouver Volunteer Centre 36,104 Vancouver Welsh Society 32,066 Vancouver White Tornadoes 975 Vancouver Women in Focus Society tjjM Vancouver Womens Health S Collective Vancouver Womens Transports tion Club Vancouver 1st Call Service Ltd Vancouver-Merritt Freight Lines Ltd Vancouver-Point Grey Secretarial Services ......,, Vancouver-Richmond Association for the Mentally Retarded ...... Vancouvers Mr Coffee Service Ltd Vancou vers Theatre in the Park... Vand Enterprises Ud VandaleTrucking .... Vandale R Vanddyek F Vandelta Communication Systems Ltd m Vanden Bos S Vandenbergs Landscaping | VanderHorst J &C Vander Linden D .] Vanderburgh S & D Vanderhaegen Dr M E ..... Vanderhoek M Vanderhoof & District Association^ of the Handicapped Vanderhoof Agricultural & Industrial Assn Vanderhoof Ambulance Service.. Vanderhoof Auto & Body Repauy Ltd Vanderhoof Co-operative Assn.... Vanderhoof Curling Club Vanderhoof Fall Fair Assn .-^w Vanderhoof Flying Service........ Vanderhoof Homemaker Services Vanderhoof Homemakers Society Vanderhoof Pharmacy Ltd......... Vanderhoof Public Library Assn.. Vanderhoof Transfer Vanderhoof Volunteer Fire Department Vanderhook Contracting........... Vandemorth Holdings Ltd......... Vanderpols Eggs Ltd Vanderveen Hay Sales Ltd......... Vanderwal R E Vanderzee Dr M Vandine Services Ltd Vandort Ltd J L ......... Vane Lawn & Garden Serv ices Ltd Vaness FL Vanfed Credit Union —mSs Vanga Products Ltd Vangeochem Lab Ltd *5^ Vanguard RV Centre ..... VanhesT&S ""iSttS Vanisle Equipment Ltd I Vanisle Plumbing & Heating Ltd. Vanisle Towing "•v^i* Vannoort Bulb Co Ltd ........ Vanry Dr F Vans Place .......... Vansickle Dr W G .......... Vant T N ■■•■-■■• Vantine L B ........ Vantol G B •■■■■■•■ Vantreight & Sons G A ......-■-■■ Vanwest Automotive •v^rgaS Vanzella Dr L G Varah Ltd L A ■■•■•■ Varden Minerals Inc D Varga T .......... Varian Canada Ltd ......... Varian Construction Ltd .......—■ Variety Club Telethon -■--■■■■ Variety Rum Training Centre....- Varietys Treatment Centre for Children • ■■••■■- Varis L & Hautala P ---■■ Variey D E -•■■■•■ Dr-V-iaS.. Autom.'e Ltd . OrilL.L WashDlales & Service latter, enent District., siates Ltd D ... G K ioldingltd Bantarj :avating Ltd Ranch'. RWJ IGA^Sl rmarket traFcrr! k.lel..;!... Nortfcinj Furniture Ltd... Toucbttiiture Stripping. it* iCa tCrj ML. jjphy Ltd ii Centre ^Machine Ltd. |rvices Ltd □ .tries Ltd a tion Ltd IK.... tt. Ltd. :ewim ments Inc t Association for t &:Diict Chamber of imetce3 &-I0i:ct Homemakers ety...."... attojhop I Bioeofing & Supplies.. lBusini Services I Cent* Park Sports Hall I ity Music School ■icy Recycling So- Itoccer Team . jiwsThe am. ing Services Ltd igLtd n Faio.ttes Basketball 1 Famih-actice Associates iFteUlckeyClub nitenit Wheel Align- audJ..^ .„.. trillion Kfrlome Ltd i Gifr&-ophy House Ltd iHdicursLtd Maigiri District f'lelospital W & Mineral Club _pk 333yc!e Ltd » Lodgilotel Kb & Equipment Ltd $ 1,948 12,328 2,869 961 2,812 720 1,022 1,827 914 44,672 790 943 511 1.209 1,335 9,032 1,696 97,568 6,870 1,000 791 1,986 2,765 3,388 793 940 656 2,856 2.616 20.927 14,677 1,396 1,020 1.180 1,055 759 7,224 1,020 683 1,189 105,448 14,728 1,382 136.687 1,024 1,869 12,976 1,929 180,744 509,838 571 3,917 763 45,000 10,000 2,682 524 6,554 723 66,375 7,520 610 1,500 1,416 900 3,013 238.699 1,604 1.008 151,676 66.169 12.031,998 1.400 777 8.3O0 15.699 1 SCHEDULE OF PAYMENTS S Vernon Minor Hockey Assn 2,100 Vernon Minor Lacrosse Assn 750 Vernon Motor Products Ltd 22,969 Vernon Moving & Storage Ltd ... 9,507 Vernon Office Products 5,403 Vernon Optical Ltd 3,993 Vernon Paving Ltd 101,187 Vernon Racquet Centre 3,182 Vernon Radiological Associates .. 663 Vcmon Rent-All Ltd 5,281 Vemon School District 22 13,299,901 Vernon Snowmobile Assn 3,362 Vemon Sociial Planning Council. 23,321 Vemon Star Autobody Ltd 2,411 Vemon This Week 844 Vernon Thompson Anderson & Marshall 9,163 Vemon Toyota Centre Ltd 4,074 Vemon Transit Service 1,840 Vemon Veterinary Clinic Ltd 7,930 Vemon Volleyball Club 575 Vemon Wateibeds 2,739 Vernon Womens Transistion House 57.011 VemonFDS 58,324 Vemon RS 2,000 Vemon DrT A 1,960 Vems Mechanical Service Ltd 1,523 Venal! J 900 Versatile Comat Corp 1,511 Versatile Environmental Products Co 58,415 Versatile Ventures Ltd 9,667 VerschuurJ 1,000 Verse-A-Title Products Ltd 1,622 Verstraete Ltd T 1,760 VertesiDrL 9.808 VertesiDrP 7,169 VesakEF 1,300 Vesaniemi Carpentry P 826 Vesper Transport .,, 553 Veterinary Infectious Diseases Organization 20,570 VetterCoAR 3,872 Vi-Kane Business Systems Ltd ... 2,237 Via Rail Canada 29,437 Viann Meats Ltd 1,740 Viberg Boot Manufacturing Ltd .. 520 Vic Ray Rums 1.780 Vic West Community Out of School Program *,„ 1,679 Vice A 5,152 Vici Metronics „,, 3,005 Vick Enterprises Ltd 1.533 Vickerman Typewriters Ltd 575 Vickers & Associates D H 17,429 Vickers & Benson Ltd 364,363 Vicon Medic Pharmacy 44,534 Victor Canada Ud 5,088 Victor Hairdressing School Ltd... 2,678 Victoria & Vancouver Island Multiple Sclerosis Society 7,826 Victoria & Vancouver Island Sports week Inc 1,232 Victoria Association for the Care of the Dying 2,379 Victoria Automatic Transmission Ltd 3,938 Victoria Bathtub Reglazing Ltd... 550 Victoria BIissymobolics 4,567 Victoria Blues Professional Baseball Club 1,540 Victoria Book & Stationery Co Ltd 420.666 Victoria Business Systems 39,203 Victoria Cablevision Ltd 3,983 Victoria Camera Service 1,668 Victoria Car Wash Ltd 1,126 Victoria Cement Man Ltd 525 Victoria Charms & Jewels (1978) Ltd 632 Victoria Christian Education Society 92,219 Victoria Churches Group Home.. 7,640 Victoria Churches Group Home Society 34,209 Victoria City Archives Victoria-City Soccer Club Victoria Clean-Rtte (1979) Ltd ... Victoria College of Art Victoria Commonwealth Society. Victoria Communications Victoria Conservatory of Music .. Victoria Cool-Aid Society Victoria Cool-A id Society- Daycare Victoria Design Specialties Ltd... Victoria Disposal Co Ltd Victoria Edelweiss Club Victoria Exhibition Victoria Farm Meat Services Ltd. Victoria Fencing Club Victoria Foundries Ltd Victoria Four Wheelers Victoria Genera! Hospital Victoria Girls Alternative Program Society Vici Via Vic Vici Vic :oria Glass Co Ltd :oria Hearing Consultants :oria Highland Games Assn... :oria Honda International Develop ment Education Assn.. :oria International Festival Committee _ :oria Jazz Society ;oria Junior Chamber of Com- lerce oria Laundry Ltd oria Lawn Bowling Club oria Life Enrichment Society oria Line Service Ltd oria Lodge oria Native Indian Friendship Centre.. ■oria Operatic Society oria Parcel Service Ltd oria Parking Commission :oria Paving Co Ltd Victoria Personal Computors Ltd. Victoria Pharmacy Victoria Photo Supply Ltd Victoria Plastics Co Ltd Victoria Plating Ltd oria Pollock Glenayre Day Care Centre Victoria Press Ltd ..."..-■--.. Victoria Print Centre Victoria Professional Typesetting Ltd . toria Prosthetic Laboratory .oria Psychological Services.. oria Public Service Credit nion R E A D Society oria Realty Ltd !oria Security Patrol Ltd ....... toria Senior Citizens Housing ociety | i Sewing Machine & Vac- Cleaner Co Ltd ;oria Signs Single Parent Resource Centre Society oria Snakes & Cushions Fur- shings Ltd :oria Society for Autistic Chil- S 6,000 1,040 4,243 16,900 7,984 2,193 474,371 214,029 5,174 1,823 5,223 720 1.000 9,807 883 51,538 1,982 30,645,828 36,428 6,206 518 1,980 1,075 L650 33,750 2,500 1,000 1,820 26,996 363,116 1,499 112,070 40,936 12,725 1,119 3,303 2.495,154 11,823 970 27,588 1,313 19,321 715 39,528 49,183 6.017 87,616 1,575 5,906 6,701 1,504 5.870 15,000 1.184 2,561 en . :oria Society for the Recreation Handicapped Persons Victoria Steamatic Victoria Symphony Society Victoria T-Birds Basketball Team Victoria Taxi Ltd Victoria Theatre Guild toria Times Victoria Tire Ltd Victoria Translation Service International *••"•• Victoria Van & Storage Co Ltd... 62,991 4,923 537 220,000 4.000 2.116 1,764 2,846 30,994 2,202 11,516 PUBLIC ACCOUNTS 1980/81 Victoria Welding & Fabricating Ltd 7.529 Victoria West Community Development Assn 20,000 Victoria West KOA Kampground. 600 Victoria Womens Transition House 82,335 Victorian Hospital 487,640 Victorian Order of Nurses BC .... 40,534 Victorian Order of Nurses for Canada 3,853 Victory Chevrolet Oldsmobile Ltd 18,562 Victory Memorial Park 903 VieiraMS 2,800 Vienna Pasteries Ltd 576 View Construction Ltd 12,058,062 View Royal Fire Protection District 91,252 Viewridge Enterprises Inc 957 Viewridge Rum Ltd 1,200 Vigh E 2,287 Viking Air Ltd 11,607 Viking Display Services Ltd 17,246 Viking Farms 946 Viking Films Ltd 24,780 Viking Helicopters Ltd 95,018 Viking Pump Co of Canada Ltd .. 670 Viking Transport Co Ltd 9,831 Villa Cathay 837,076 Villa Chevron 4,016 Villa Esso Self Service 6,089 Villa Furniture Ltd 645 Villa Littlefield 11,616 Villa Pandora 52,829 Villa Vista Lodge 116,826 Village Food Market 6,885 Village Furniture Centre 726 Village Green Cafe & Bakery .... 1,088 Village Green Datsun Ltd 3,973 Village Green Inn The 11,367 Village Hotel 633 Village Laundry & Cleaners 560 Village Markets Ltd 1,257 Village Montessori 1,075 Village of Alert Bay 120,766 Village of Ashcroft 358,302 Village of Belcarra 120,656 Village of Bums Lake 302,251 Village of Cache Creek 212,072 Village of Chase 186,782 Village of Chetwynd 524,915 Village of Clinton 122,712 Village of Cumberland 306,759 Village of Elkford 1,345,679 Village of Fort Nelson 853,056 Village of Fort St James 233,352 Village of Fraser Lake 317,787 Village of Fruitvale 232,364 Village of Gibsons 447.993 Village of Gold River 259.757 Village of Granisle 266,622 Village of Harrison Hot Springs.. 123,605 Village of Hazelton 134.233 Village of Invermere 483,683 Village of Kaslo 279,164 Village of Keremeos 82,820 Village of Lake Cowichan 456,924 Village of Lillooet 948,108 Village of Lions Bay 85,494 Village of Logan Lake 260,696 Village of Lumby 247,188 Village of Lytton 82,891 Village of Masset 203,671 Village of McBride 128,682 Village of Midway 94,470 Village of Montrose 183,845 Village of Nakusp 197,227 Village of New Denver 175,480 Village of Oliver 462,738 Village of Osoyoos 807,033 Village of Pemberton 155,370 Village of Port Alice 140,486 Village of Port Clements 168,461 Village of Port Edward 218,968 Village of Port McNeill 307,349 $ Village of Pouce Coupe 221,632 Village of Qualicum Beach 1,272,001 Village of Salmo 203,757 Village of Sayward 89,338 Village of Schelt 167,448 Village of Silverton 54,421 Village of Slocan 110,222 Village of Tahsis 510,472 Village of Taylor 379,985 Village of Telkwa 90,007 Village of Tofino 105,320 Village of Ucluelet 147,150 Village of Valemount 141,096 Village of Vanderhoof 336,490 Village of Warfield 164,634 Village of Zeballos 81,485 Village of 100 Mile House 246,134 Village Pharmacy 41,946 Village Square Development Ltd. 708 Villager Mens Wear 1,269 Villager Motel 1,977 Villers Air Service Ltd 14,925 Vimy Western Riding Club 5,064 Vincelli R 9,009 Vincent-Smith D 5,660 Vincent J G 1,230 Vinces Groceteria 1,394 Vinderskov E L 769 Vine A WC 536 Vinitera Vineyards Ltd 82.500 Vink A J 1,020 VinnelsDrCS 2,410 Vintage Paving Co Ltd 2,472 Vinton K 4,656 VioletteOD 1.500 VipondCR 10,416 VipondR W 23,384 VipondT 683 Virtue Research & Information Services M 14,758 Virtue DrR A 1,435 Visa Truck Rentals (1976) Ltd.... 4,725 Vischer Skaburskis 29,361 Vision Sound Productions 3,140 Visirecord 3,292 Vista Drags Ltd 61,022 Vista Industries 740 Vista Signs Ltd 1,756 Vista Village Trailer Park Ltd 3,258 Visual Data Corp 2,545 Visual Education Centre 7,967 Visual Electronic Ltd 521 Visual Information Systems 8,841 Visual Planning Corp 2,002 Visualtek 6,680 Vitis Plywood Sales 1,755 Viviens Coffee Shop & Catering . 1,904 Vivre Overseas Canada Inc 931 VizzuttiDr A J 2,375 VlugG 14,770 Vocational & Rehabilitation Research 622 Vocational Counselling Service of BC 40,091 Vockeroth G 21,817 VockerothL 29.952 Vogel D 540 Vogel DrD 3,710 Vogel R H 2,453 Vogel DrT W 5,000 VogelaarPL 3,196 Vogt Rentals E D 568 VogtDrB J 1,274 Vogt Dr D D .'/!'* 14,371 Vogt J... 775 Vogt DrS H .... 4,207 Vogue Hair Studio 672 Vogue Hotel 4,443 Vogue Portraits St, Cameras Ltd .. 5,681 Volk Farms Ltd H 903 Volkmann H H 5.314 Volkoff A 5,000 VollmerLtdW 1.782 Volunteer Co-ordinator Fund 5,549 Volunteer Grandparents Society -. 45,567 Volunteer Transcribing Services.{ Von Den Brink J .... Von Findenigg F.... VonMaydell V VonarxRC VosburghH J Vosper D VossRJ Voth Bros Construction (1974) Ltd i Voth Electric Ltd Voyageur Contracting....'. i Voyageur Motel ',- VrabecDrG Vredenburg North Star Develop! ment Co , Vriends, M A Vril Management Services Ltd ..;* Vriak Robinson Advertising Ltd./-"!-' 35-] l Vu A Presentation Group ...A VujcicDrME M 1( Vujnovich M M Vulcan Automotive Equipment Ltd ......i Vulcan Industrial Packaging Ltd.. t Vuorensivu C Vyefield Farms Ltd .*H VyseDrHG ML 4,l VyseS W& A Farms Ltd W & C Automotive Ltd.'^j W&FThicking W & H Planning Group ] W & J Sporting Goods W & W Construction Ltd...... W&W Painting I* WB Audiotron Enterprises Ltd ... 5< I WCM Equipment Ltd Hflf "I WECC Pie-School .4 WH Sound Services Ltd....! WH Tire & Alignment Services.. WK & K Contracting Ltd ,M WLD Orchards .*" WLS Trucking Ltd WM Equipment & Rentals Ltd .ff& WM Tire Service Ltd WR Communications Ltd ......... 1.06 j WR Construction Products Lid... WR Grading Ltd l&l W Ross MacDonald School ..... 2 j WW Construction ..H WW Contracting Wabi Thicking .' ?ra * Wachter Farm G --...^B Waddel! Forest Products ."w* TOiddell Dr R M D 1 Waddells Haven Guest Home Wadden VIL ;..M Wide Co Ltd N Wade Logging Ltd J WadeFE WadeJ J WadeJ H WadeR Wadlegger Logging & Construction Ltd .....S Wadlegger J WadsonDrB Wagar Thicking F Wagar G 'J Wageman Bailey & Glazier Wageman Dr R C Wagg & Hambleton Waggett Electrical Coniractois'Ltd* Waggoner J K Waglisla Recreation Commission. I Wagman & Sons Wagner Contracting M Wagner Engineering Ltd... .1 Wagner Mfg Ltd Wagner Tools & Instruments ...... Wagner M Wagner P Wagon Train Estates Ltd Wagon Wheel Drive In Wagon The ■■•■ *oad-( 3J.J .rittht M|ne Services Ltd . .richMW M photogpher & Publisher LldDji n,-,t.i elijirds Ltd Indus!!! Ltd Enterprjl Ltd IB ruction Ltd hg Auto Parts Ltd Jiociates G [j'mble Contractors interprises Ltd... Iterprises elation Ltd ticking Ltd njn DdI .&. Burrows Dr M irlScho Association of BC irf-Astb on Cont:ting R ,in Holtis Ltd on W.ft rein Fa Services W M.S: er P-.I.;",.. er.S_K erDrT ers Aia upply ersjiriMigLtd eyslGrardok Meat Market eyS-Me Ltd C_&.C SomdM Heafin; id Centre R SUour o..JL G.O. J ...J. xolnan ace3Mai.ie & Mfg Co Ltd . aceBja-Ltd aceilra. Service Ud V fee.Hplitery $ 24,350 1,473 5,507 2,110 6,030 528 783,652 12,878 758 1,250 2,282 752 604 1,391 11,495 2,600 1.109 1,733 5,604 3,510 1,080 65,735 7,779 799 741 1,295 86,459 794 696 6,215 13,523 48,955 1,064 584 7,598 553 10,000 1,830 2.500 1.418 1,115 1,286 909 5,511 451,932 1,010 3,528 1,465 2,544 3,129 3.334 753 7.911 2,962 3,403 6.485 976 1,190 1,772 1,898 5,442 1,949 2,028 2,402 550 6,258 1,131 1,243 999 1,589 1,355 1,125 1,018 3,618 540 1,316 5,564 1.463 782 8,127 SCHEDULE OF PAYMENTS $ Wallace D 3,139 Wallace D H 1,664 Wallace G A 525 Wallace GG 14,087 Wallace L J 942 Wallach Dr R E 3,146 Wallensteen M 1,270 Waller Dr D E 5,982 Wallersteiner U 1,400 Wallin Management Services 2,500 Walls & Son Ltd F 106,856 Walls Discount Warehouse 594 Walls Farms Ltd 1,979 Walls Home Furnishing Ltd 3,185 Walls DrJ WC 15,222 Wallstrom Co Ltd J 872 Wallys Auto Body Ltd 2.218 Wallys Backhoe Service 2.536 Wallys Excavating 1,868 Wallys Power Digging 2,106 Wallys Truckine 595 WalmanWJ 6,996 Walmsley & R Walmsley N 565 Walsh & Sons Plumbing & Heating Ltd 2.695 Walsh Holdings Inc J 3,440 Walsh Sutton & MacAdams 15,217 Walsh DrRM 11.672 Walsh S J 16,451 Walsh W 2,195 Walter F & Wintersteiger K G H. 3,016 Walter Upholstery D 528 Walter J 1,170 Walter DrWS 5,051 Walters Welding Ltd 7,141 Walters HR 2.594 WaltersDrK C 260.283 Walters P „... 2,500 WaltherDrGL 10,045 Walton & Associates 1,316 Walton Logging Ltd 4,532 Walton R J 971 Walton RW 2.500 Waltons Mountain Resort 911 WaltsDrive In 1,187 Walts Thicking ,_ 20,074 Wamco Balancing Ltd 660 Wampole Inc 11,785 Wan Yan Restaurant Ltd 30,823 Wander-Inn Restaurant 575 Wanek Enterprises G — 3,046 Wang Laboratories Canada Ltd ... 215,557 Wanjoff L 1,301 WanlessL 1.874 Wansa Enterprises Ltd 47,422 Wanstead Farm 1,984 Wapiti Consulting Inc 14,938 Wapple Bros Logging Ltd 2,435 Wapple N '. 2,376 Wapple P 4,140 WarchoIaS 564 Ward Enterprises W 650 Ward Music Ltd 120.003 WardOpcical Ltd 936 Ward Pbntiae Buick G M C (1980) Ltd 11,341 Ward Steel Erectors Ltd 27,252 Ward Trucking Ltd 24.703 Ward-Beck Systems Ltd 30.645 Ward A E 11,208 WardB 673 WardF 832 Ward K 1.000 Ward M 20,000 WardMT 5,059 Ward S *.„,.,...;... 2,220 Ward W ' 53.387 WardDrWB 5.120 Wardell Aqua Comfort Ltd 2,123 WardenS 950 Wardhill Equipment Ltd 1,674 Wardner & District Recreation Assn 15,500 Wardrop J 6,761 WardropTJ 539 E 391 S Wards Contracting 46,856 Wards Sunshine Cleaners 1,087 Warehouse Food Stores 1,030 Warehouse School Society 35,932 WaririgJF 15,000 Warkentin LP 1,770 Warlen Logging Ltd 12,390 Warn P 11,883 Warner Bros Distributing Canada Ud 8,356 Warner Rentals Ud 1,564 Warner Shell-Ter Ltd 1,650 Warner-Lambert Canada Ltd 12,941 WamerDrDM 755 Warner DrR H 9,021 Warnock Hersey Professional Services Ltd 9,593 Warren C & Jervis A 11,340 Warren & Goddard ,3 11,185 Warren Farms Ltd 865 Warren Inc LM 1,626 Warren Ladner Berge & Co 39.698 Warren Logging Ltd 6,181 Warren D 746 WarrenDrDH 895 Warren E 20,775 Warren J B 1,613 Warren M L 705 Warren R 781 WarringtonR A 1,750 WtohawskiDrP 2,400 Warshawski Dr R J 118.845 Wasa Lake Land Improvement District 1,109 WaselLD 1,429 Washington Inn 560 Washington Post 885 Washington Scientific Camera Co Inc 919 Washington State University 1,298 Washtock R 1,584 WaskaM 958 Wass Breathing Equipment 42,650 Wassing & Sons Construction Ltd F 54,710 WastyDrGH 13,585 Wasylyshen Dr A A 8,278 Wasylyszeyn S 4,348 Water Co The 6,619 Water Pollution Control Federation 997 Water Research Centre 2,784 Water Street Photokinetics Ltd.... 2,150 Waterbury Dr D D 756 Waterfall Dr D K 7,305 Waterfield Trucking N ., 566 Waterfield N 3,683 Waterloo Rest Home 34,525 WaterlowK 1.650 Waterous G M Diesel Ltd 1,913 Waters & Lisle Fluid Power 1,209 Waters Scientific Ltd 968 Waters B 1,445 Waters B M 3,544 WatersDWM 770 Waterway Houseboats Ltd 692 Waterway Mfg Ltd 523 Waterways Equipment Ltd 656 Watkin Motors Ltd 6,213 Watkins Grading M 71,295 Watkinson Insurance Services 1,700 Watmough D 800 Watrous Sales Inc 694 Watson & Ash Transportation Co Ud 5,030 Watson & Associates Ltd D A.... 8.479 Watson & Martin 159,865 Watson & Son Ltd J J 1,035 Watson & Tunnel Contracting .... 27,786 Watson Computer Products Inc... 616 Watson Engineering Ltd 2,875 Watson Excavating W 6,678 Watson Family CareHomeE 3.645 Watson Lake Bus Lines Co Ltd... 1,293 Watson Lake Foods Ltd 568 PUBLIC ACCOUNTS 1 Watson Lake Hardware 2,562 Watson Lake Motors Ltd 2,750 Watson Lake Oil Distributors Ltd 1,221 Watson Lake Texaco 2,100 Watson Ltd J 26,569 Watson Mobile Homes Ltd 688 Watson Paint Centre Ltd 745 Watson Paving Co Ltd 560 Watson Surveys Ltd D E 1,598 Watson Thicking & Contracting .. 9,669 Watson Trucking & Excavating J . 16,156 Watson Dr AB 1,577 Watson DrDB -. 44,662 Watson Dr D E 12,902 Watson E E 2,643 Watson Dr J R 907 Watson J S 805 Watson M 3,819 Watson M 750 WatsonR -543 Watson R 1,478 Watson Dr R M 3,958 Watson WD 2,627 Watt Films Inc G 34,156 WatlJ 5,043 Watt DrPS 6,305 WattRC 5,553 Watt WH 31,153 Walters Power Saws Sales & Service (1979) Ltd 1,601 Wattie Construction Ltd C 929 Watts Construction E N 1,365 Watts Griffis & McOuat Ltd 2,180 Watts CE 1,074 Watts D 9,349 Watts G 1,266 Watts J 626 Watts J D 3,686 WaughG 717 Waurynchuk SteidI Kambeitz & Niedermayer 2,164 WautierEC ) 1,760 Wavan Auto Electric 1,184 Wawn Consulting Services Ltd ... 870 Wawryk & Son Ltd 1,499 Way-Mark Industries Ltd 9,000 WayDL 615 Way LC 4,718 Waymarc Industries Ltd 34,476 Waynes Groocery 588 Wayside Grocery 628 Wayside House 3,973 Wayside Inn 11,433 Wayside Nursery 1,520 Wayside Press Ltd 2,236 Wayside Service (1968) Ltd 48,144 Wayward Tburs Ltd 720 We Care Gardening & Landscaping 1,127 Weather B Transport Co Ltd 25,538 Weatherall Service Ltd 1,240 Weaver Dr B A 20,290 Weaver B R 12,708 Weaver D 4,943 Weaver Dr OK 686 Weaver R 572 Weaving R ....... 2,087 Web Mobile Welding 15,804 Webb Dr G T & Riedeer Dr M L 3,662 Webb & Trace Ltd 7,274 Webb Contracting Ltd R 23,499 Webb B 500 Webb J G.... 3,282 Webb DrJ 6,428 Webb DrJ 2,621 Webb S 4,425 WebbDrTC 11,206 Webber & Co 863 Webber L 2,612 Webbs Holiday Acres 2,544 Weber Bros Construction Co Ltd. 672,462 Weber Marking Systems Canada Ltd 1,443 Weber Trucking Ltd J L 25,591 Weber Thicking D 16,049 $ Weber B V 1,372 Webster W & Roch W & McLean B 22,300 Webster Instruments Ltd 7,225 Webster B 14.875 Webster D 2,754 Webster J A 850 Websters Comer Daycare 76,326 Weddell Horn & Co 56,990 Wedgemont Drilling & Blasting.. 103,843 Wedgewood L 4,829 Wee Care Centre 20,079 Wee Care Day Care Centre 11,827 Wee Willie Holdings Ltd 1,011 Wee Wisdom Daycare Centre 1,600 Weekes Photo Graphics Ltd 2,045 Weeks Ltd AC 2,100 Weesen burger E F 885 Weetman J 1,000 Weight Control Clinics 718 Weil Enterprises Ltd 18,287 WeilerC 1,369 WeilerJ 824 Weinstein Dr W C 1,436 Weintz G E 577 WeipertR 21,457 Weir Bros Heavy Hauling Ltd .... 9.054 Weir Excavating Ltd 53,709 Weir Trucking G 9,376 Weir-Jones Engineering Consultants Ltd 5,237 Weirs Truck & Tractor Ltd 2,895 Weirs Thicking Ltd 907 WeisbeckDrJ A 8,133 Weisenburger Dr E F 55,595 Weiser Lock Co Ltd 1,218 Weiser D 2,496 Weismiller Transport Ltd W A.... 17,413 Weiss V & Gordon S 4,054 Weizel & Associates Ltd H 1,364 Wejr Enterprises Ltd G 2,796 Welch G 7,033 Welch L F.... 733 Welchs Auto Electric Ltd 2,109 Welchs Card & Candy 719 Welcome Beach Community Assn 9,000 Welcome Inn Motel 529 Weldcolnc 763 Weldco Ltd 7,981 Welding Institute of Canada 1,638 Weldpro Welding Products Ltd ... 1,762 Weldwood of Canada Ltd 346,995 WellboumH 1,375 Wellbums Low Cost Market 7,347 Welle Horticulture Ltd K F 1,840 Weller Polygraph Consultants Ltd 743 Wellex Industries Ltd 788 Wellington Nursery School 15,044 Wellington Opticians 1,854 Wellman A 733 Wells Dr AL&DrEE 5,212 Wells Ambulance Service 1,228 Wells Fargo & Co Express Ltd ... 2,914 Wells Fargo Contracting Ltd 3,040 Wells Gray Hardware Ltd 2,745 Wells Horticulture Ltd K F 720 Wells Improvement District 4,937 Wells Park Fishing Resort 880 Wells A 25,289 Wells Dr AE 5,537 Wells K 778 Wells M 4,864 Wells DrM A 11,306 Wells V 8,394 Wells Dr WE 7,238 Wellwood Mobile Home Service R 3,238 Welsh National Gymanfu Ganu Association Inc 1,000 WelshG 519 Welsh M F 504 Welsh Dr R D 548 WelteKB 1.070 WeltzinG 655 Wen-O-Wan 148,462 Wendell Equipment Ltd.......... Wendt & Phillips Mens Wear Ltd Wendys Emporium Ltd ......... Wenman D E Wenner R A Wennesland D E "J Wenrob Development Ltd ... ^| Wenth M & Evans T MM Wercholoz Associates Ltd......... Wergeland Construction Ltd ...... Werner Bros Hotel Ltd... " Werner W >^H Werners Refrigeration Co Ltd. ""•&£ Werts F R .■■ Wes Pharmacy Wes-Del Marina (1:977) Ltd'ljM Wes-Pac Utilities Ltd ,JH Wes-Tel Communication Serviced Ltd Wesco Industries Ltd..... Wescor Inc Wescraft Mfg Ltd Wesdrill .'$ WesemanH Wesfrob Mines Ltd i Wesgar Industries Ltd......... WeskettRGC Weslow Farm Ltd m Wespac Trailer Supply Ltd ..... Wess Roofing West & Sons Contracting Ltd R E West Arm Thick Lines Ltd ......... West Bee Holdings Ltd ........i West Bench Grocery M West Bridge Corp West Brock Chevron .-;'-?; West Bros Frames & Chairs Ltd.. West Central Pipe MM West Chemical Products Ltd...... West Chilcotin Trading ..:■' West Coast Air Services Ltd ....7 West Coast Allergy Laboratory... West Coast Blasting West Coast Business Writing & Research West Coast Cab! evision Ltd West Coast Cleaners (1968) UdM West Coast Contracting West Coast Cooling Co Ltd....... West Coast Cycles & Mowers Ltd West Coast Engineering Ltd....... West Coast Environmental Law Assn West Coast Film Opticals Ltd..^W West Coast Garments Ltd West Coast General Hospital West Coast Graphics WMm West Coast Hardwood Ltd ^H West Coast House of Alummuin| Ltd MM West Coast Land Drainage Specialists ^M West Coast Land-scaping .■■■ West Coast Lawn Care Ltd........ West Coast Motors Ltd MM West Coast Paving ■■■■ West Coast Penworks ■■■■ West Coast Rail Contractors Corp West Coast Review West Coast Salvage & Contracting Co Ltd ■•■■•■ West Coast Savings Credit Union West Coast Social & Behavioral- Research Enterprises MM West Coast Welding Supplies UM West Coast Woolen Mills Ltd...;»# West Com Electric West Country Fencing West Crystal Co Ltd & The Toronto Dominion Bank ......-- West End Adult Daycare MM West End Autobody Ltd ...» West End Chevron Service..-IS West End Community Centre Association jraveg Iavej lotelj ■OMI tootl KooaxB ;ontina 'ultural Society.. <i"ioMh!Educational Re- ;SH||:»» Cociterupre Safety Ltd... <ootei|j.abour Centre. line Safety Assn ;ruitiu]Multicultural So- tad COiiunity Centre Pre- x>l..« :nd OM'School Care So- rid PI *ndS( ndT& a»ff ■ernie ii«er3 Taset] t:icy Ltd. i ervice .. IfcrsLtd Body Shop i iing Supplies Ltd 1st Products Ltd.. "Etd [per Co Ltd itd. [ontracting C |st Home Jquatic Society .. iuto Parts Ltd.... g^erebral Palsy iooten tower & Light Co Kootf tecreation Assn.. 1 Regional Arts (OMtfli Koote teinforcing Ltd .. Union Board of jineis jftsa 'oint-C bimMJ irse rie s fc Service Ltd :s Ltd Under 3 Day Care 'oiiiLi ihorai s tractors Ltd tiling & Blasting ravating Ltd y Place Society.. VainE: ■vbnft "vaocQi ;e Inc ure Ltd Band Assn Chamber of Com- mciffl Vane {Community Arts Day Care Centre [er Field Hockey Vascoa- Lawn Bowling ' Parks & Recrea- Commission School District 45 gaco Bpply nunications Ltd... ric Ltd cesLtd Contracting sery Caqj CaariSi CatLEl L-afajSe Summ iWi E.aJ Dr.Kj 1,562 18,777 53,088 814 1.352 1,675 5,679 41,904 964 2,505 2,606 1,370 1,083 15,077 28,828 4,276 9,209 44,622 7,500 7,640 1,595 3,150 27,500 3,000 317,523 "^629 17.500 4,255 19,424 3,622 10,835 3,237 2,334 920 3,163 197,520 981 8,939 38,345 3.809 3,704 32,886 1,869 957 6,700 4,980 6,070 15,560 10,000 1,000 1,907,962 13,286 5,698 660,532 3,436 783 1,120 4,098 5,593 847 556 10,000 2,500 2,718 5,096 586 5,828 SCHEDULE OF PAYMENTS $ Westbank Ambulance Service 3,436 WestbankDrug Mart 71,443 Westbank Fire Protection District 223,969 Westbank Indian Band 19,700 Westbank Irrigation District 556 Westbank Lions Community Development Society 30,000 Westbank Packers Ltd 39,138 Westbank Ready-Mix 1,358 Westbay Instruments Ltd 5,672 Westbee Holdings Ud 887 Westbrook Construction Ltd 1,983 West brook Management Centre Ltd 47,768 Westburne 58,105 WestbyDrO 3,701 Westcan Horticultural Specialists ■Ltd 556 Westcan Irrigation Ltd 5,214 Westcan Wood Preservers Ltd .... 37,706 Westcoast Actors Society 25,000 Westcoast Audiovisual Services -Ltd 1.765 Westcoast Hardware & Supply ... 4,197 Westcoast Hydrant Services Ltd.. 23,964 Westcoast Interiors-Draperies Ltd 972 Westcoast Machinery Ltd 157,574 Westcoast Ornamental Iron Works Ud 704 Westcoast Transmission Co Ltd... 19,626 Westcoast Writing & Research 4,613 Westcon Construction Products... 3,000 Westcot out of School Society 1,333 Westeel-Rosco Ltd 1,145,144 Westen Construction Ltd F 935,222 Westend Store 1.125 Westerlund Building Supply T... 530 Westerly Hotel 6.508 Western Air Conditioning Ltd .... 6,044 Western Air Cooled Engines Ltd. 13,636 Western Air Lines Inc 3,628 Western Allergy Services Ud 8,773 Western Anaesthetic Equipment Co Ltd 2,470 Western Analysis Ltd 8,500 Western Approaches Ltd 3,480 Western Auto Wreckers 2,691 Western Barber & Beauty Supply Ltd * ^. 9,995 Western Belting & Hose Ltd 7,462 Western Bindery Ltd 82,998 Western Brake & Clutch Ltd 961 Western Business Forms Ltd 3,342 Western Cablevision Ltd 1,045 Western Camper Parkades Ltd .... 1,348 Western Canada Billiards & Snooker Association of BC 565 Western Canada Houseboats Ltd . 1,805 Western Canada Hydraulic Laboratories 29,865 Western Canada Lottery Foundation 36,340 Western Canada Steel Ltd 166,119 Western Canada Theatre Society . 33,500 Western Canadian Radiographics Ltd 3,103 Western Canadian University Marine Biological Society 10,968 Western Cap & Garment (1979) Ud 49,051 Western Carriers Ltd 6,766 Western Cash Register Inc 4,095 Western Cedar 34,639 Western Centre for Prevention & Behavioral Medicine 2,942 Western Chromatography Supplies 1,397 Western Cine Service 1,013 Western College of Veterinary Medicine 527.883 Western Community Chamber of Commerce 2,422 Western Community Outreach.... 5,260 Western Concord Mfg Ltd 82,583 E 393 Western Coring & Equipment Co Ltd 31,984 Western Custom Machining 1,352 Western Diamond Drilling Training Assn 9,610 Western Diesel Sales & Mfg Ltd. 6,064 Western Display Service Ud 152,573 Western Distributors 1.317 Western Drug Mart 223,737 Western Emergency Physicians... 704 Western Equipment Ltd 20,844 Western Exhibitors Inc 3,214 Western Fibres Ltd 34,201 Western Fireworks Co 1,158 Western Foam Supply Co (1974) Ltd 8,355 Western Foods 549 Western Forest Products Ltd 10,434 Western Forestry Conservation Assn 2,530 Western Front Society 2,000 Western Granite Co Ltd 1,292 Western Greenhouse Growers Cooperative Assn 8,579 Western Grocer Magazine 2,660 Western Group 509 Western Health Care Associates Ltd 88,124 Western Heritage Canada Crafts Ltd „..« 1,392 Western Hertitage Supply Ltd .... 14,814 Western Hi Liner 1,310 Western Horizontal Wells Ltd 7,448 Western Horseman The 717 Western Hydroblaster Ltd 33,729 Western Illustrators Ltd 21,710 Western Imperial Distributors Ltd 7,608 Western Indian Agricultural Corp Ltd 43,997 Western Industrial Enterprises Ltd 2,685 Western Industrial Relations Ltd . 1,800 Western Institute for the Deaf 414,525 Western Inventory Service Ltd.... 3,600 Western Joint Electrical Training Society 26.206 Western Laminate Ltd 7,827 Western Lath Ltd 12,147 Western Legal Publications Ltd... 34,726 Western Library Services Ltd 242,227 Western Management 3,462 Western Management Consultants 42,192 Western Marine Ltd 180,416 Western Marketing Ltd ^.--. 665 Western Mines Ltd 12,300 Western Motors Ud 3,110 Western Moving & Storage ; 943 Western Nechako Inn 1,278 Western News ... 549 Western Occupational Health Resources 1,600 Western Oil Services Ltd 12,817 Western Optical Ltd 6,991 Western Pacific Building Centre.. 1,626 Western fticific Communications Consultants Inc 7,497 Western Pacific Landscaping Corp 262,157 Western Pacific Marine Ltd 183,600 Western Pacific Resorts Inc 2,314 Western Packaging Systems Ltd .. 3,632 Western Paving Ltd 5,245 Western Peat Moss Ltd 140,678 Western Pentecostal Bible College 1,548 Western Physicians Replacement Services Ltd 2,420 Western Power Cable Jointing Ltd 56,954 Western Press Clipping Bureau ... 40,463 Western Professional Communications Ltd 5,555 Western Professional Jobfinders Ud •*■ 1.269 Western Propeller Ltd 2,074 Western Protein Food Corp Ltd... 14,400 Western Psychological Services .. 13,016 Western Pump & Pollution Systems Ltd 18,787 1 E 394 $ Western Radio Dispatch Ltd ...... 3,000 Western Reforestation Co-operative 222,600 Western Reproducers Ltd 2,129 Western Saws Ltd 7,380 Western Scale Co Ltd 115,628 Western Scientific Services Ltd... 118,465 Western Sewing Machine Service Ltd 8,372 Western Ski Promotions Inc 1,711 Western Skyways Inc 14,604 Western Sleep Products Ltd 27,227 Western Society for Senior Citizens Service 161,684 Western Supplies Ltd 59,570 Western System Controls Ltd 3,664 Western Technical Supply Co Ltd 200,372 Western Tours Ltd 3,058 Western Transportation Advisory Council 56,000 Western Typecraft Ltd 754 Western Video Ltd 6,250 Western Washington University .. 3,926 Western Weed Control Ltd 49,225 Western Welding Supplies 3,340 Western Wheel & Parts Ltd 21,580 Western Wire Products (1963) Ltd 3,692 Western 80 32.077 WestexMfgLtd 592 Westfall Contracting Ltd 22.761 Westfor Valuation Ltd 9,837 Westform Metal Products Ltd 837 WestgardCT 843 Westgate Fabrics Inc 1,964 Westgate Lincoln Mercury Sales Ltd 82,952 Westgate Motel 2,373 Westgate Travel Centre 1,176 Westgate GF 2,882 Westgate LG 4,682 Westgaies Supermarket Ltd 2,045 Westham Island Nursery 1,488 WesthaverR 11,208 Westhill Farms Ltd 1,100 Westinghouse Canada Inc 74,165 Westisle Farms 1,740 Westlake Paving & Aggregates Ltd 113,190 Westland Book Wholesale Ltd.... 9,606 Westland Carriers Ltd 960 Westland Metals Ltd 17,185 Westlawn Homes Ltd 1,526 WesUey R & B 750 Westline Chicks Ltd 3,126 Westliner Armour Systems Inc ... 14,012 Westlor Holdings Ltd 3,516 Westlund Industrial Supply Ltd... 5,547 Westlynn Aquarium & Pets 720 Westlynn Optical 2,321 Westlynn Shoes Ltd 1,708 Westmark Fabrics Ltd 3,358 Westminster Allergy Labs 6,271 Westminster Boiler & Tank Co ... 1,740 Westminster Canvas (1977) Ltd .. 508 Westminster Chevrolet Oldsmobile Ltd 370,489 Westminster Childrens After School Society 8,270 Westminster Credit Union 34,837 Westminster Professional Buildings Ltd 1,090 Westminster Rubber Stamp Co Ltd 1,684 Westminster Television Ltd 2,176 Westminster West End Pharmacy Ltd 89,348 Westmount Industries Ltd 6,904 Westmount Recreation & Supplies Ltd 1,937 Weston Bakeries Ltd 35,166 Weston Holdings Ltd 1,478 Weston Woods 31.335 Weston G 7,238 Weston M 2,862 Westover Bros 898 Westown Motors Ltd 514 Westport Housing 683 PUBLIC ACCOUNTS 1980/81 $ 908 4,287 600 13,429 2,693 640 1,598 740 1,918 4,345 11,019 1,148 5,707 600 1,040 1,740 21,661 4.685 600 1,049 707 18.000 934 796 630 1,740 7,615 9,628 1,392 714 793 971 13,649 6,719 4.173 800 1,154 24,103 6,199 30,192 43,921 5.604 960 1,918 2,048 4.331 3,022 5,353 24,954 606 758 4,800 3,206 1,703 1,254 1.329 3,248 120,701 1,291 51,115 1,640 972 24,810 17,282 4,106 1,200 3,800 13,998 2,198 19,836 1,330 62,410 3.924 60,929 119,950 977 10,534 3,927 Whistler Chamber of Commerce < Whistler Inn Westport Mfg Co Ltd Westpres Publications Ltd Whistler Mountain & District Chamber of Commerce ~m Whistler Office Services. ,g Westrade Sales Inc Whistler Rainbow Services (1974Wv Ltd Westridge Ford Mercury Sales Ltd Westronic Engineering Sales Ltd. Whistler Resort Assn i? - . Whistler Village Land Co Ltd |KJ WhiteB&D Wests Department Store Ltd Westshores Excavating Ltd White & Peters Ltd 1 Westside Texaco Service Westslope Contracting Corp White Clinic Pharmacy Ltd 14,' White Clinic R B . ... Westsyde Elementary School White Contracting Ud G T Westsyde Hardware White Designer Ltd K.....*v Westsyde Pharmacy Ltd White Dove Cleaners MM Westvale Foods Ltd White Hardwoods Ltd P J . ! Westview Dredging Ltd White Heather Rest Home Ltd.... ic White House Guest Home Ud.jMty White Knight Chimney Service- White Lake Ranch Ltd.... Westview Flying Club Westview Physiotherapy Centre .. Westview United Nursery School White Lake Recreation Commis- Westward Agencies Ltd WhiteUd W F Westwind Greenhouses Ltd Westwinds Insurance Agencies Ltd White Motor Corp of Canada Ltd White Mustang Towing Ltd MM White I^ss Petroleum Services... 5 White Pass Transportation Ltd.... White Rock & District Chamber of Westwood Pharmaceuticals West wood Timber Brokers Ltd ... White Rock Chrysler Ud |Bj White Rock Co-ordinating Centre White Rock Come Share Society. 8 White Rock Community Aide Society ....6 White Rock Dental Laboratory... White Rock Dog Grooming White Rock House of Flowers ^^H Wetteland Construction Wettlaufer Construction Ltd Wetton Associates Inc C E Weyerhaeuser Canada Ltd WeyheC Weymark Engineering Ltd Whaling Station Bay Improvement White Rock Minor Hockey Assn. - Whalley & Surrey Taxi Ud Whalley Automotive Ltd Whalley Day Care Centre White Rock South Surrey Taxi.... * White Rock Summer Theatre So- White Rock-South Surrey Ass5» ciation for Services to Children Whalley Hardware Ltd Whalley Legion Junior Band Whalley Stationers Ltd Wharram Standeven & Co White Saddle Air Services Ltd ... * Wheat Mechanical Services C .... Wheaton Construction Ltd White Stag Auto Body Ltd........ Wheeler Contracting Wheeler Fuels & Service Ltd D .. Wheeler Sportcycle Centre Wheeler Trucking R White Valley Service (1978) Co Wheeling Easy Medical Supplies Ltd Wheeling Eights Square Dance Club Wheels & Equipment Ltd Wheels for the Handicapped Society Whibley L Whieldon Thicking M Whiskey Jack Ranch Whiskey Jack Reforestation Whispering Pines Whispering Pines Lodge Whispering Pines Mobile Home Park Whispering Pines Ranch Ltd Whist Webber Woodruff & Sutherland Whitehaven Publishing Co LtdBS Md Gt ruction Co Ltd T cad E | ■■-- tjuipmem Ltd... ■ar Disposal fi-actor Service. "omat .itcriA ntures Ltd jterSl "Ociety IB KtgC tR-Gi n HeJ Hauling G IK Ltd M :::::::::::::: v. j_D s- Vfailoldings Ltd . imtel Truck! ne Ud tyTi ing...'„ in.D W.H 1'njcH A . miciqG. Ztt .... I.| 31rl IG. ?.E. 3>rJS kehr JDt <■£&... 3 MingF. Dr.] . m Slices Gonicfion BC Ltd.. 1 If-iam Farms Ltd J . .-.J . Bigs Ltd lalicrs rt.Elronics Inc.. bull ;s Ltd .Dr UWl iks Ltd & Bank of HB«!& Resort M»«Vc& Western Wear S 10,630 33,238 4,000 700 650 1,551 11,445 2,040 17,344 7,124 7,051 1,116 2,602 4,170 10.027 36,333 37,220 2,668 5,000 2,338 732 570 21,257 14,805 2,112 716 1,629 6.783 1.660 695 65,444 2,510 7,226 704 17,300 5,056 1,090 16,555 4,800 5,324 2,265 25,546 880 5,040 809 1,020 1,975 38,533 1.452 15.873 9.930 1,446 2,092 1,856 5.780 27.469 4,031 2.586 1,971 1,528 1,043 34,142 26,989 1,591 1,083 4,310 3,430 1,125 1.194 8,067 1.398 1.740 518 2,620 1,530 782 723 7,866 4,124 2.700 13,404 10,172 593 2,344 SCHEDULE OF PAYMENTS $ Wild Leitz Canada Ltd 78,079 Wild Ltd J 800 Wild Rose Marina (1981) 553 Wild Rose Mills Ltd 4,396 Wild R 600 Wildcat Mobile Steam Cleaning.. 6,936 Wildee Holding (BC) Ltd 1,376 Wildeman Enterprises L V 4,554 Wildeor 5,328 Wilderness Airline (1975) Ltd.... 128,993 Wilderness Gas Service 541 Wildflower Nurseries Inc 10,756 Wildlife Materials Inc 6,422 Wildlife Park Society of BC 2,668 Wildlife Society The 752 Wildman&CoMJ 1,438 Wilds Business Services Ltd 810 Wildwood Esso 3,429 Wildwood Motors Ltd 712 Wildwood Productions Ltd 8.697 Wildwood Ranches Ltd 2,079 Wiles Bulldozing Ltd J 1,035 Wiley & Son Ltd F H 4,653 Wiley & Sons Canada Ltd J 16,911 Wiley B 1,700 Wilford Enterprises Ltd 35,370 Wilford D 707 Wilfs Automatic Transmission Ltd 512 Wilfs Photo Centre 1,467 Wilk Stove Ltd 9,000 WilkieM&F 40.070 Wilkie D 918 Wilkie L 3.087 Wilkins J 2,700 WilkinsDrMJR 722 Wilkinson R & G 6,847 Wilkinson & Pihl 13,335 Wilkinson Business Machines & Office Furniture 3,538 Wilkinson Co Ltd 343,081 Wilkinson Engineering Machining Ltd 11,168 Wilkinson Leir & Associates Ltd. 7.000 Wilkinson Ltd R K 13,220 Wilkinson Planting 19,901 Wilkinson J 1,011 Wilkinson P 47.664 Wilkinson S B 800 Wilkinson WH 1,080 Willamette Valley Industries Ltd . 1,409 WiUard Developments Ltd 538 Willard Equipment 2,869 Wille Dodge Chrysler Ltd 18,811 Willeford DrJ A 3,860 Willems Contracting of Lumby BC A C , 7,200 Willers H P W 520 WillesEW 3.177 Willed Automotive Ltd 592 Willey R M 5,569 William Roper Hull Home 38,876 William B 6,030 William R 640 Williams & Mackie Ltd 6,121 Williams & Sons Trucking Ltd L. 8,235 Williams & White Machine Shop Ltd 2,360 Williams & Wilkins Co The 692 Williams Bray & Williams Ltd ... 889 Williams Bros Photographers Ltd 817 Williams Business Services 16,650 Williams Clinic C S 6,550 Williams Co Ltd C HE 47.433 Williams Color Photo Finishing Ltd 6,350 Williams Creek Welding 1,383 Williams Davie & Co 22,458 Williams Form Hardware & Rock Bolt Canada Ltd 2,857 Williams in trust R 1,446 Williams International Truck Sales Ltd E 59,859 Williams Lake & District Association for the Retarded 32,644 E 395 Williams Lake & District Chamber of Commerce 10,293 Williams Lake & District Day Care Society 22,078 Williams Lake & District Home- makers Service 237,541 Williams Lake Ambulance Service 4,354 Williams Lake Building Supply Ltd 5,044 Williams Lake Child Development Centre 9,376 Williams Lake Community Arts Council 2,450 Williams Lake Dry Cleaners Ltd. 4,776 Williams Lake Human Rights & Civil Liberties Assn 8,100 Williams Lake Indian Band 11,000 Williams Lake Marina & Sports Supply Ltd 2,441 Williams Lake Moving & Storage Ltd 3,846 Williams Lake Optical Co Ltd.... 18,168 Williams Lake Radiator & Welding Service Ltd 1,810 Williams Lake Service ......: 2,616 Williams Lake Stampede Assn ... 3,000 Williams Machinery Ud 387,147 Williams Machinery Western Ltd AR 5,341 Williams Moving & Storage Ltd . 147,531 Williams Office Equipment Ltd .. 3,906 Williams Photography K 1,179 Williams Safety Center Ud 725 Williams Sales Ltd A R 10,541 Williams Sporting Goods I........ 580 Williams Trucking Ltd D G 5,228 Williams A 3,391 Williams A ,. 1,700 Williams B 32,660 Williams B 2,255 Williams B 17,500 Williams Dr B C 2,949 WilliamsC 1,715 Williams C 700 Williams CC 3,629 Williams D 1,715 Williams E 551 Williams DrH 1,101 Williams H 5,643 Williams J 783 Williams DrJ A 7,374 Williams K 16,151 Williams KE 1.261 Williams L 1,108 Williams L 22,802 Williams L 600 Williams L J A 1.800 Williams M 1.002 WilliamsM 0711,002 Williams M 1.240 Williams DrP 12,158 Williams R 2,492 Williams S 1.075 Williams Y 1.133 Williamson Blacktop & Landscaping H 3,515,982 Williamson Foods 714 Williamson Thome & Hartshome 2,075 Williamson B 9,333 Williamson Dr JG 6,232 Williamson Dr T P 6,098 Willicks Trailer Court 715 Willie Woozle Enterprises Ltd.... 2,212 Wiliiewin Ranch Ltd 930 WiUingdon Private Hospital 719,372 Willis Cunliffe Tail & Co Ltd 345.031 Willis Harper Furniture & Hardware 1,898 Willis Sporting Goods Ltd 820 Willis B 4.°31 Willis M 6,020 WiUiston Lake Trucking Ltd 3,685 Willits Taylor Rexall Drugs 98,933 Willock Farms 5,220 E 396 PUBLIC ACCOUNTS 1980/81 S WillockB 1.270 Willoughby Refrigeration 1,018 Willow Day Care Centre 29,435 Willow Grove Holdings Ltd 4,540 Willow Hill Ranch 1,800 Willow Inn Hotel 718 Willow Park Motel 1,292 Willow Point Daycare 851 Willow Point Waterworks District 4,092 Willow Ranch Ltd 1.944 Willowbrae Cedar Mills 1,380 Willowbrook Home 6,720 Willowbrook Lodge 69,714 Willowdale fiu-m 2,196 Willowdale Guest Home Ltd 131,204 Willowdale Holdings Ltd 620 Willowhaven Lodge ..-„. 47,252 Willowhaven Private Hospital 538,345 Willows Gulf Service 1,240 Willowshade Farms 736 Wills Enterprises Ltd 2,330 Willson Office Specialty Ltd 496,246 Wilmac Equipment Ltd 10,103 Wilmac Holdings Ltd 3,793 Wilmer L K 573 Wilron Equipment Ltd 1,071 Wilson & Cousins Co Ltd 3,034 WilsonC&D 5,299 Wilson & Lenfesty Ltd 4,521 Wilson & Proctor Ltd 15,652 Wilson Bauman & Staples 48,140 Wilson Bobcat Service Ltd 660 Wilson Co H W The 4,566 Wilson Concrete Ltd 198.203 Wilson Construction R 16,662 Wilson Contract Hauling Ud R E 9.500 Wilson Creek Community Centre Assn 89,902 Wilson Creek Community Reading Centre 950 Wilson Creek Daycare Centre .... 22,861 Wilson Equipment Co Ud 3,916 Wilson King & Co 10,953 Wilson Lake Lumber 57,658 Wilson Ltd W & J 3,093 Wilson Management 5,120 Wilson Marshall 6,569 Wilson Trucking 3,291 Wilson Trucking C 4,717 Wilson A J 668 WilsonC 525 Wilson CE 3,842 WilsonC J.... 1,091 Wilson D 527 Wilson DG.... 26,660 Wilson DrDG 5,921 Wilson E 1,553 Wilson G 23,169 Wilson DrG W 4,910 Wilson Dr J W N 1,074 Wilson MR 1.527 Wilson DrN A 2.686 Wilson P 700 Wilson R 6.445 Wilson Dr R F 3,899 Wilson RL 7,507 Wilson Dr R P 6.666 Wilson DrR R 1,130 Wilson RS 895 WilsonS 771 Wilson S R 16,800 Wilson TL 1,470 Wilson V D R 25,396 Wilson V J 4,463 Wilson W 3,027 Wilson W 1,183 Wilson W J .... 655 Wilson DrWS 15.703 Wilsons Boarding Home 49,426 Wilsons Nursery 1,492 Wilton F 1,783 Win Bran Rest Home 27,030 Winch A A 1,589 Winde Pacific Forest Products .... 1,022 Windcrbcrry Nursery 7,058 $ Windermere Country Store 1,540 Windermere District Chamber of Commerce 3,613 Windermere District Historical Society 5,876 Windermere District Hospital 1,225,239 Windermere District Social Service Society 24,780 Windermere Improvement District 7,194 Windermere School District 4 .... 2.627,411 Windmill Toys & Gifts Ltd 1,331 WindnimDrW A 4,845 Windsor Building Supplies Ltd... 17,896 Windsor Hotel 2,478 Windsor Machine Co Ltd 4,535 Windsor Metal Products Ltd 12,410 Windsor Plywood 15,213 Windsor Secondary School 725 Windsure Windsurfing Ltd 2,960 Windsurfing Kootenay West 790 WindtTA 1,055 Windward Marine Ltd 1,739 Windward Wood Industries 1,154 Windy Point Investments Ltd 1,398 Wmestock Dr E S 2,460 Winfield & Okanagan Centre Irrigation District 3,021 Winfield Fire Protection District.. 107,246 Winfield Nursery School 3,828 Winfield Pharmacy Ltd 75,719 Winfield Ranch 700 Wing Hing Co Ltd 666 Wing Stewart & Co 741 WingP 1,359 Wingham&Co 4.967 Wings Cafe 22.355 Wings Hotel 1.825 Wings Travel Service Ltd 7,498 Wink Logging 4,088 Winkelaar Dr W J 5,500 Winlaw Woodfarmers 1.820 WinnDR 1,014 WinnichukB 11,886 Winnipeg Free Press Co Ltd 1.109 WinrobB 625 Winroc Gypsum Supplies (BC) Ltd 849 Wins-Transition House 10.143 Winstanley B 2,584 Winston House Ltd 1,795 WinterA& S 8,124 Winter Construction 15.174 Winter Hotel 1,625 Winter FG 611 Winter DrSM 13,479 Wintergreen Tree Plantation 2,904 Winters Office Supplies Ltd 4,490 Wintens B E 900 Winters Dr G N 10,385 Winterside Recreation Ltd 1,080 Winthrop Laboratories 18,416 Winvan Paving Ltd 1,236,963 Wire Rope Industries Ltd 31,915 WirkDrMS 655 WirthG 2,216 Wise Owl Gift Tree Ltd 1.392 Wise Way Transportation Ltd 1,172 Wise Ways Pre School 1,473 Wises Hardware & Furniture Ltd. 1,219 Wish Wash Holdings Ltd 625 WishartRB 1,185 Wismer & Rawlings Electric Ltd. 2,126 WismerR 783 Wisnicki N 22,376 Wisteria House 7,574 Wisteria House Society 85,462 Witherspoon DrS 823 Witheys Water Softening Ltd 1,157 Witt Dr A 59,200 WittDrP A 3,579 WitteH 5,752 Wittenberg Dr P L 10,628 Wittmeyer & Associates International 38,571 WitzkeH&B 704 WitzkeGA d Witzke K ....^^M Wiwchamk E jJ Wizard Lake Resort Ltd WocksB J "M WodconI "M Wodell R "!"I3 Woelders A M Woermke Dr B W '""" WolczukPD ..'.'."'"" Wold Trucking H '" Wolf Creek Cedar ,M Wolf N ..'...'.'...'. Wol fe & Dobson the House of Mahogany Ltd Wolfe Enterprises Ltd H ,jB Wolfe Excavating (1979) Ltd "M Wolfe D J^H Wolfe Dr DA "" WolfeLDS ' Wolff R 1 Wolfram E Wolfson L Woll Fabrics & Supplies Ltd B WollnerTG M Wolsey J J m Wolstencroft Insurance Agencies Ud M Wolverine Mountain Guide OutfitS ters Wolverton Dr H G Women In Trades Assn Womens Committee Victoria Art Gallery.. WometcoBCLtd Wonak Enterprises Ltd Mf Wonder Rooms ...3 Wong Farm H ..M Wong Pictures Inc S Wong Dr ACS Wong Dr A G ..-■ Wong Dr A K M WongDrB Wong DrE Y M M Wong F..'.'. !&$ WongG K WongHK Wong J Wong DrJ B WongJJ 31 Wong DrK ...: WongM Wong Dr M K W iM WongO M Wong Dr P K F ....J& M Wong PL -1 Wong DrR MS Wong DrR .fl Wong S Wong DrT L WongTS ....fl WongDrTTl Woo Enterprises Inc J -..' WooDr A WooDrWSC ii Wood & Associates C G Wood & Co Ltd G H Wood Bulldozing Ltd A Wood Farms W •— Wood Industries I •■•■ Wood Lake Improvement District Wood Products Ltd A Wood Vallance Hardware (1963)^ Ud M Wood Winds Community Support Society WoodB I Wood I >& Wood I Wood J ;"J Wood L -M Woodbine Hotel Woodcrest Holdings M Woodford DrJ A — Woodhall Group Living Home - houseHJplies . K Body Ltd .... Jwy a|& Door Ltd.. Irs Ltd ■raft Ltd land? land fl land 3 lands land] land 1 land L land? fled Pharmacy Ltd tawnlffiral Home Ltd.. liffeM man«i|ners Ltd.. lisWS Supplies Ltd B K lave . RHiab Service D St Co.. Goods Ltd M. tLtd F«l sO. sS| TH sTi sC. 5CB| sGJ S.M.J ?...&.... Dr.H ;?..«-, i R...U sR.J son SI .trejtnrp ward G:rnor Co wardlSss Ltd wairf-C le Consultants wards n C L idf* wind Fl Industries \ri nd r rm Industries & ai Bah if Canada worthiC ,.. \^l Uwnt Stores.. BLtdFW gTOductions Inc. :n urn Pharmacy ActnM Program irs.emsnsation Board . lamed prestation mensBir weacVId i Bbo]!hildcraft Interna- pkrildcraft of Canada ngs of Rehabilitation S 2,474 1,013 2,609 1,453 58,110 593 1.100 1,179 167,248 2,250 528 7,677 17,184 3.400 11,418 700 833 4,168 291,669 806 1,505 2,415 3,675 24,265 4,020 1,800 12,944 18,521 81,731 966 2,581 2,887 510 1,476,827 6,400 676 846 667 1,642 1,200 1,989 179,891 760 3,500 680 2,975 19,114 6,351 882 139,305 34,495 9,329 10,647,998 135,489 1.697 10,044 Mc* of Canada cure Society cries & Sofa-Bed • Co. Iation of the Ovula- lity Service of Can- hwdel yshop Inc :dget :>-P.| nutDI , Ity&piItingLtdGN. Exacting Ltd Jmleclric Ltd lintel stributors Ud. sOtC tt Associates Ltd D 716 535 4,900 544 516 1,641 8,025 10,000 2,275 575 825 2,855 8,753 45,749 2,540 4,253 987 639 7.142 2.095 2.192 SCHEDULE OF PAYMENTS S Wozney & Donaldson 1,520 Wozniak & Walker 7,193 Wray D A 5,711 Wren Community Pasture Assn... 130,000 Wright & Associates R 1,977 Wright Association Ud P 743 Wright Auto Electric Ltd S 11,398 Wright Carpets BC Ltd 1,740 Wright Contracting 12,103 Wright Engineers Ltd 45,013 Wright Enterprises A K 20,930 WrightFarmH 700 Wright H & P 88,562 Wright House The 808 Wright Industries Ltd 5,663 Wright Line of Canada Ltd 5,968 Wright Ltd SV 10,536 Wright Machine Works Ltd 2,831 Wright Mfg Ltd 927 Wright Transport C F 5,589 Wright-Shaak Contracting Ltd .... 8,202 Wright A 800 WrightD 840 WrightO R 3,605 Wright 1 1,250 Wright J D 27.948 Wright J H 10,347 Wright DrLM 1.070 Wright M 750 WrighC P 6,200 Wright P 1,395 Wright R 2,505 Wright DrRS 16.195 Wright DrTG 543 Wrightholm Farm Ltd 900 Wrights Canadian Ropes Ltd 79,474 Wrights Food Services 951 Wrights of Valleyfield Farms Ltd. 875 Wrights Travel Service Ltd 4,368 Wrightway Accounting Service .,. 586 Wrinch Memorial Hospital 1,311,353 Wrinch Memorial Pharmacy 13,110 Writing & Editorial Consulting Ltd 17,355 Wrohan JM 18,581 Wu Dr D H W 9,466 Wu Dr K Y 1,882 WuDrK 1,786 Wurst G F 596 WurzburgerO 11,662 Wuttunee L 950 Wyatt & Associates Inc T A 7,335 Wyatt-Purden D & M 1,712 Wycliffe Exhibition Assn 1,000 WyethLtd 29,228 Wyles Trucking Ltd L R 243,131 Wylie H A 700 Wy 11 ies Automotive Industrial 546 Wyman Dance Theatre Foundation A 64,400 Wyness E 5,179 Wynndell Community Centre Society 6,714 Wynndel Irrigation District 12,311 Wynndel Logging Co Ltd 3,010 Wynndel Lumber Sales Ltd 2.586 Wynne & Bartlett 9.566 Wynnland Farms Ltd 1,408 WynribDrM 4,283 Wyss J 1,000 XJRanch 900 X-Cell Product Sales Ltd 5,180 Xenos Specialized Residential Care 48,928 Xerox Canada Inc 3,510,687 XL Ironworks Co 5.062 Xypex Chemical Corp 962 YK Computer Accounting 3,500 YMCA 31,936 YMCA-YWCA 892,085 YT & H Management Inc 1,425 YWCA 148,382 YWCA-Travellers Aid 5,340 Yada Tompkins Huntingford & Humphries 6,645 Yank Esso Service & Cafe 696 Yahk Range Assn 880 Yakichuk Excavating ED 1,656 Yale District Credit Union 669 Yale Hotel Grand Forks 794 Yale University 3,024 Yamamoto Orchards 1,318 Yamaska Shirt Ltd 27,299 Yams Hilltop Service Ltd 1.152 Yan Greenhouse L 1,260 YangDrK 3,636 Yanisiw JE 48,021 Yankee Group The 1,603 Yarrabee Ranch 1,952 Yarrow Woodworking 4,029 Yasek Holdings Ltd 7,581 Yatco F 975 Yates DrKP 16,429 Yates L 2,557 Yaworski B 714 Ye Old Welcome Inn 1,631 Ye Olde Sport Stop Ud 1,264 Year Book Medical Publishers Inc 553 Yeates General Trucking W C 25,345 Yee Autobody Repairs Ltd 1,124 YeeFarmE Y 3,136 YeeCF 784 YeeDrJKO 4,225 Yees Food Market Ltd J 902 Yelland L J 4,831 Yellow Cab Co Ltd 144,184 Yellow Deer Sales Ltd 21,936 Yellow Point Adventures Ltd 5,588 Yellow Rose Motel 3,382 Yelloway Couriers Ltd 4,350 Yellowhead Auto Centre Ltd 9,657 Yellowhead Chevron 1,464 Yellowhead Concrete Ltd 10,302 Yellowhead Construction Co Ltd. 27,619 Yellowhead Distributors Ltd 2,123 Yellowhead Engineering & Technical Services Ltd 963 Yellowhead Helicopters Ltd 11,286 Yellowhead Inn 5,251 Yellowhead Publishing Ltd 2,430 Yellowhead Trading Co Ltd 1,080 YenDr A 1,090 YeoDrDJ 7,155 YeungBL 900 Yeung D 23,868 YeungDrE YM 3,495 Yeung DrN 8,721 YickDrJ K 1,456 YipDr B 3,488 YipDrDK 1,457 YipDrCG 1,385 Yips Restaurant 3,033 YokimasCS 838 Yonkman L 1,700 YoreLD 2,485 York House School for Girls Society 272,593 York Instruments 819 York Street Holdings Ltd 1,500 York University 3,391 YorkJT 1.795 Yorkshire Lodge 42,418 Yorkshire Trust Co 19,436 Yorsh Dr R 1 2,085 Yorston Medical Pharmacy 35,070 YoshidaDrY V 14,263 Yoshizawa Nurseries 1,349 Yoshizawa J H 644 YoseRG 2,586 Young Brides Shoppe Ltd The.... 973 Young Co R M 1,527 Young Construction Ltd 720 Young Drivers of Canada 1.065 Young Electric Ltd 1.212 Young Life of Canada 524 Young Sports Ltd 1,255 Young Trucking T 22,939 Young B 2,671 Young DrDB 2,078 Young D G 4,500 PUBLIC ACCOUNTS 1 $ Young DrE 2,500 Young G J 7.749 Young DrGR 1,523 Young J D 571 Young L E 4,040 Young MN 811 Young N 1,061 Young P 3,692 Young P 925 Young R 43,193 Young RH 1.376 Young W H 2,385 Youngs Impressions Inc L 700 Youngs Industrial Supply Ltd 3,681 Youngs United Pharmacy 91,393 Your Eyes Only Optical Ltd 1,305 Your Furniture Friend 852 Your Mark It Foods 6,935 Youth Chance Society 19,000 Youth ForChrist 8,525 Youth Incentive Program 58,834 Youth Parliament of BC Alumni Society 5,300 Youth Residence 33,734 Youville Residence 649,316 Youwe D 10.791 YriDrR A 2,010 YuDrG 3,571 Yucalta Lodge Society 824,078 Yuen S..'. 2,346 Yuen DrS 82,400 Yukon & 6th Service (1974) Ltd. 560 Yukon Airways Ltd 35,921 Yukon Aviation Products 7,954 Yukon Drugs Ltd 715 Yukon Electrical Co Ltd 13,403 Yukon Esso Service 75 Ltd 1,252 Yukon Freightlines 895 Yukon Industries 31,976 Yule Dr A J 3,296 Yulel 3,353 Yull Treeplanting Co Ltd 2,390 YumalR 2,525 Yungen A 2,120 Yuros Thicking Ltd 1,594 Zaccarelli & Sons 9,398 2achariasE& A 24,281 Zacharias A 2,300 Zacharuik D A 1,849 ZackDrDT 4,154 Zackodnik R E 4,094 Zackowski DrG 7,397 Zadravec N 647 Zakevicius B G M 25,299 Zaks Body Shop Ltd 1,574 Zalesky E V 973 ZalotF&BM 1,020 Zap Logging Co Z 1,593 Zaparinuk Dr J C 5,732 Zappone Bros Contracting 28,524 Zappone Thicking Ltd ,..,. 23.712 ■Zavarise L 1,270 ZayeH 2,565 Zazow Import & Export Co Ltd.. 1,750 ZebroffG 1,523 Zeeben Enterprises Ltd 2,765 Zeeman M 1,000 Zeiss Canada Ltd C 38,976 Zellers 32,725 Zellers Drug Stores (BC) Ud 36,260 Zellinsky P 600 ZelterM L 1,729 ZemenchikT 1,500 Zen Construction G ** 530 Zenatone Corp 1,127 Zenith Graphics Ltd 94,034 Zenith Steel Fabricators Ltd 980 ZensDrFW 5.063 Zens DrPK 5.817 Zephyr Ford Truck Centre Ltd .... 21.416 S Zephyr Mercury Sales Ltd 41,997 Zerbe W 2,000 Zero Service Station Ltd 16,196 Ziegeman & Son Thicking 642 Ziegler Optical Ltd 5,163 Ziff-Davis Publishing Co 1,512 Zimmerman O 840 ZingleFE 863 Zion Lutheran Church & School. 41,779 Zion Park Manor 358,405 Zip-Penn Co Ltd 1,518 Zipp & Forshaw 23,852 Zippee Building Maintenance 1,176 Zirk Excavating A 2,488 Zirnhelt A 1,720 Zitra Planing Mill Ltd 15,000 Ziva Holdings Ltd 11,150 Zlotnik Dumoulin Lowes & Boskovich 552 Zodiac Industries Ltd 728 Zodiac Marine Ltd 3,080 Zokol DrR J 958 ZolaM 2,550 ZondagJ 5,355 Zonneveld Construction 23,800 Zonnis S 681 Zono Canada Ltd 3.802 Zono Pacific Ltd 3.541 Zono Prince George Ltd 2,176 Zozow Imports & Exports Co Ltd 612 Zsigmond DrO 1,445 Zsombor Contracting Ltd 421,379 Zuber B S .... 1,254 Zucchiatti DrJ D 4,137 Zuckemick A 582 ZuehlkeM 1,875 Zuliani Concrete Products Ltd R 1,680 ZussmanD 6,599 Zust J J 2,750 0808 Holdings Ltd 2,152 I & 2 Electric Ltd 566 10-4 Contracting 23,417 10th & Victoria Husky.... 516 100 Mile Cedar Products Ltd ..., 620 100 Mile Chevron Service 2,486 100 Mile Concrete & Gravel Co Ltd 121,964 100 Mile District General Hospital 1,253,271 100 Mile District Sub-Regional Recreation Commission No 2.. 1,643 100 Mile Feed & Ranch Supply Ltd 65,175 100 Mile Foster Parent Assn 26,491 100 Mile Glass 3,240 100 Mile House Free Press 3,891 100 Mile Janitorial Service 840 100 Mile Mohawk 2,785 100 Mile Motel 5,407 100 Mile Plumbing & Heating.... 1,118 100 Mile Ski Club 3.900 100 Mile Tire Centre Ltd 6,757 100 Mile Western Dmgmart 48,849 108 Chapel Society 2,554 108 Motortodge 974 108 Supply Ltd 4,334 II Mile Site Construction Ltd .... 3,043 III Squadron Royal Canadian Air Cadet Band 10.000 115 Mile Cariboo Lodge Ltd 1,600 12th & Cambie Esso Self Serve .. 739 1225 Hillside 17,832 13th & Lonsdale Service Centre Ltd 1,921 141 Mile Ranch 1,060 150 Mile Meat Products 4,969 153 Mile Ranch Ltd 11,102 16-25 Transport Ltd...., 15,872 16th & MacDonald Chevron 1,242 1636 Investments Ud 1.272 18 Mile Ranch 3,132 187000 Holdings Ltd.. M lll£ 2-Way Towing Ltd ""M m 2017 Enterprises Ltd ,mM 25th & Fraser Chevron Service 25th & Main Shell Service .....!" 3 J R Enterprises Ltd....... 3 M Ranches 3M Canada Inc ■ ... 33rd Street Sub-Delight Ltd""" 4 H Club Prize Money ....[ I j 4 RS Thrkey Farm 4 Seasons Cabs Ltd 4-Way Wholesale Ltd .,M K i 4AS Sheet Metal Ltd... """ 4XMfg ZI^Ml r 411 Senior Centre Society n« 426 Thunderbird Squadron........ 435-436 Burma Star Squadrons^ Assn 5th & Central Texaco i 5th Ave Pharmacy Ltd .jj^E 6* 5th Ave Tire Service jJ^B j 5th BC Regiment RCA Museum & Archives i 58 Mile Auto Wreckers ..JBfr 6 Mile Ranch MS 69 Auto Parts .ass 7 J Ranch Ltd -WM I 7-Eleven Food Stores .vjjBa 7th Step Residence f 70 Mile Community Club &K> 14 70 Mile Service Ltd &9t J 768 Squadron RCACS ■fiJEt 1 777 Contracting Inc ; 78th Frasers Highlanders ; 805 Medical Dental Centre Ltd... * 84 Food Market JMT 97 Thinsfer Ltd v„ 5! 99 Truck Parts & Equipment Ltd. ( Suppliers not over $500 7,08": Transfers of unallocated travel expense to salary and travel listings. 15,32' Accounting policy changes: Reversal of 1979/80 accounts payable 10.100.503 Financing transactions: Financial assistance program 3.764,405<■ Advances re rural school taxes 4.929,000 Advances under various statutes 761,716 Federal Provincial shared cost programs 9,285,757 British Columbia Assessment Authority .... 2.100.000 Adjustments for various inventories 664,378 Miscellaneous accounting policy changes . _ 33 Total supplier payments.... 30,6i2 5,443.91 El Queen's Printer for British Columbia 1 Victoria, 1981 Province of British Columbia Public Accounts of British Columbia For the fiscal year ended March 31 1981 VOLUME in—TRUST FUNDS, CROWN CORPORATIONS AND AGENCIES HON. HUGH A. CURTIS Minister of Finance British Columbia Cataloguing in Publication Data British Columbia. Ministry of Finance. Public accounts of British Columbia. — 1977/78- Annual. Continues: British Columbia. Ministry of Finance. Public accounts. ISSN 0382-2001 Report year ends March 31. Vols, for 1978/79-1979/80 issued in 2 v.: v. 1. Financial statements — v. 2. Schedules of payments. Vols, for 1980/8l- issued in 3 v.: v. 1. Financial statements — v. 2. Schedule of payments — v. 3. Trust funds, crown corporations and agencies. ISSN 0382-2001 = Public accounts of British Columbia. 1. Finance, Public - British Columbia - Accounting - Periodicals. I. Title. HJ13.B75 35U.7110072'31'05 Available to the General Public from: QUEEN'S PRINTER 506 Government Street Victoria, B.C. V8V 4R6 PRICE Volume I, II, or III $10.00 each Complete set $25.00 PUBLIC ACCOUNTS 1980/81 ORDER OF PUBLIC ACCOUNTS i I Section reduction to the Public Accounts rnmary financial statements of the Province A >mbined General and Special Purpose Funds financial statements B jfflplidated financial statements of the Province C litails of expenditure by ministerial appropriations and statutory appropriations, and detailed Special Purpose Funds transactions D nil irauled schedules of salaries, wages, travel expenses and other payments E 'III lancial statements of Crown corporations and other Government agencies.. F list Funds under Administration, including pension and superannuation funds administered by the Government G (table of contents is provided at the beginning of each section.) PUBLIC ACCOUNTS 1980/81 SECTION F FINANCIAL STATEMENTS OF CROWN CORPORATIONS AND OTHER GOVERNMENT AGENCIES CONTENTS itii Columbia Assessment Authority jti. Columbia Buildings Corporation SoB. Columbia Cellulose Company fldfi. Columbia Development Corporation flfifi Columbia Educational Institutions Capital Financing Authority BriG Columbia Ferry Corporation LBriti Columbia Harbours Board [Hrifj Columbia Health Care Research Foundation flriti Columbia Heritage Trust find Columbia Housing Management Commission SaH Columbia Hydro and Power Authority Brili Columbia Institute of Technology ffiiti Columbia Liquor Distribution Branch Briti Columbia Petroleum Corporation Briei Columbia Place Ltd Briti Columbia Railway Company BHti Columbia Regional Hospital Districts Financing Authority Briti Columbia Research Council Brili Columbia School Districts Financing Authority Briti Columbia Steamship Company (1975) Ltd [BfM Columbia Systems Corporation .Qrfisi Valley Wildlife Management Authority Trust Fund ..J.-E:. Iffiscery Foundation l?.1"ZZ...Z......!..L: Ilfeal Facilities Association of British Columbia ,,.,., rHfXui.g Corporation of British Columbia Ifiiimce Corporation of British Columbia *s. iKooisdge Network of the West Communications Authority [tegaiervices Society Afeiil Services Commission of British Columbia Metr Transit Operating Company OssaFalls Corporation micif Coach Lines Limited IflSeif Vocational Institute ^„ Iftowial Capital Commission _. JJt>vi;ial Rental Housing Corporation LQuees Printer tec | Sder; Council of British Columbia NsbicFraser University SsrnFarms Products Investments Ltd. (formerly Panco Poultry) fcj&-i Jldings Ltd ....:....."..... Trans) '86 Corporation "feivsity of British Columbia llBiysity of British Columbia Health Sciences Centre ryssYsities Council feiyiity of Victoria Jfaha Transit Authority ferl-s' Compensation Board of British Columbia F 355 to F 2 F 7 F 14 F 20 F 25 F 31 F 46 F 52 F 56 F 61 F 72 F 83 F 95 F 103 F 107 F 112 F 123 F 133 F 138 F 153 F 161 F 170 F 174 F 180 F 186 F 194 F202 F208 F213 F217 F222 F 229 F241 F253 F259 F267 F 271 F278 F290 F295 F300 F 304 F319 F328 F332 F345 F368 F 2 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA ASSESSMENT AUTHORITY Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria ■ British Columbia V8V1X4 J AUDITOR'S REPORT To the Chairman and Members of the Board of Directors of the British Columbia Assessment Authority, and To the Minister of Finance Province of British Columbia I have examined the statement of financial position of the British Columbia Assessment Authority as at 31 December 198CI and the statement of revenue, expenditure and unappropriated J surplus for the year then ended. My examination was made ir j accordance with generally accepted auditing standards, and i accordingly included such tests and other procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly3Bff<l financial position of the Authority as at 31 December 1980 9 and the results of its operations for the year then ended iin accordance with generally accepted accounting principles, as J modified by note 1 to the financial statements, applied on id basis consistent with that of the preceding year. *tffcn>f' Erma Morrison, C.A.: Auditor General Victoria, British Columbia 27 March 1981 PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA ASSESSMENT AUTHORITY STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 "Bfcspt Assets K Cash and short-term deposits jo Accounts receivable n Prepaid expenses S 2,746,471 376,876 15,681 3,139,028 1979 $ 3,543,400 362,568 3,905,968 -?ri5rty & Equipment - at cost (Note 1) !-: Land i Building lar Furniture & Equipment to Motor Vehicles 178,000 223,249 1,568,901 741,530 2,711,680 $ 5,850,708 178,000 223,249 1,397,247 709,621 2,508,117 S 6,414,085 MEiLITIES t. EQUITY fcuimt Liabilities : Accounts payable & accrued charges Eqi:y Surplus I Appropriated Employees1 past benefits (Note 4) 1980 commitments (Note 5) Unappropriated Property & equipment slheive accompanying notes are an integral dfaiof these financial statements. cfAppved by the^BtS^rd . __ fifM T-CHpod - Chairman of the Board • iGva 264,542 226,136 1 490 420 678 638 1 2 911 711 316 680 4 622 996 S 5 850 708 S 1,027,258 238,077 2 238 640 077 633 2 2 878 508 710 117 5 386 827 $ 6 414 085 rraney - Assessment Commissioner PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA ASSESSMENT AUTHORITY STATEMENT OF REVENUE, EXPENDITURE & UNAPPROPRIATED SURPLUS FOR THE YEAR ENDED DECEMBER 31, 1980 Province of British Columbia Grants (Note 2) Operating Capital Tax levies (Note 3) Interest Other 1980 $ 7,013,400 EXPENDITURE Salaries & fringe benefits Directors' fees & expenses Accommodation expense Travel Office Professional & special services Property & equipment (Note 1) Excess (deficiency) of Revenue over Expenditure Unappropriated surplus, beginning of year Appropriations Employees' past benefits (Note 4) 1980 commitments (Note 5) Unappropriated surplus, end of year 1979 $ 4,750,001 1,500,001 7,013,400 17,574,593 399,657 603,548 6,250,001 17,900,311 385,821 508,56! S 25,591,198 $ 25,044,71; $ 20,296,828 58,670 1,668,730 1,110,246 1,672,545 1,501,757 249,816 $ 18,539,58; 54,661 1.386,01: 989,16: 1,709,99; 1,085,181 128,75! 26,558,592 23,893,36! (967,394) 2,640,633 1,151,351 l,527,36t 1,673,239 2,678,711 26,465 226,136 38,07; 252,601 38,07: $ 1,420,638 $ 2,640,63.' PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA ASSESSMENT AUTHORITY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 Significant Accounting Policies These financial statements have been prepared in accordance with generally accepted accounting principles, except that: Property and equipment are charged to operations at the time of acquisition and concurrently are recorded as assets with a f corresponding credit to equity. Upon disposal, the original cost of an asset is removed, and any proceeds are credited to operations. I The Authority does not record depreciation expense. B. No accrual for employee vacation pay is provided. Province of British Columbia Grants Commencing in 1980 the Authority is entitled to receive from the Province of British Columbia an operating grant determined by multiplying the Authority's operating costs for its immediately preceding fiscal year by ^percentage fixed by order of the Lieutenant-Governor in Council. Tax Levies The Authority by by-law, and subject to the prior approval of the Lieutenant-Governor in Council, each year imposes and levies a tax upon all taxable property in the Province. A copy of this by-law is forwarded to the Tax Collector of every municipality in the Province and to the Surveyor of Taxes so that the taxes so levied will be placed on the tax rolls. The proceeds of the taxes so levied and collected by the municipalities or the Minister of Finance constitute the Authority's tax levies revenue. Under Section 15(4) of the Assessment Authority Act, the Authority's annual tax levies are to be "at a rate sufficient to maintain the operating fund". The operating fund i's defined under Section 15(3) as "the total amount required to meet the annual operating and capital expenses of the Authority" Section 15(4) further specifies that in determining the rate of taxation to be levied "the Authority shall take into account the amount of the annual operating grant". Based on the above formula the mill rates levied on taxable properties in the Province of British Columbia were 1.295 for 1980 and 1.430 for 1979. Enployees' Past Benefits Relevant to the formation of the British Columbia Assessment Authority, the Authority has negotiated an agreement with those designated employees whose previous working agreements contained clauses which called for payout of certain benefits upon the death, retirement or termination of the employee. F 6 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA ASSESSMENT AUTHORITY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 Based on current salary rates, the employees' past benefit entitlements are estimated to be $714,439 at December 31, 1980. Past benefit entitlements are charged as expenditures in the year they are paid. Commitments The Authority Is committed to make the following rental payments during the next five years on buildings and equipment leased for periods of more than one year: 1981 - $931,560 1982 - $836,410 1983 - $687,899 1984 - $578,754 1985 - $200,662 In addition to the above, the Authority was committed as at December 31, 1980 to purchase of automobiles in the amount of $226,136. This amount is recorded as an appropriation of surplus. PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA BUILDINGS CORPORATION [Columbia Buildings Corporation Balance Sheet March 31, 1981 (with comparative figures for 1980) Assets REAL ESTATE INVESTMENTS INCOME-PRODUCING PROPERTIES (Note 3) INCOME-PRODUCING PROPERTIES UNDER CONSTRUCTION (Note 4) LAND HELD FOR AND UNDER DEVELOPMENT (Note 5) PROPERTIES HELD FOR DISPOSITION (Note 6) CORPORATE PROPERTIES AND EQUIPMENT (Note 7) SINKING FUNDS OTHER ASSETS (Note 8) Liabilities and Equity LONG-TERM DEBT (Note 9) NOTES PAYABLE TO THE PROVINCE OF BRITISH COLUMBIA (Note 10) OTHER LIABILITIES (Note 11) CONTRIBUTIONS BY THE PROVINCE OF BRITISH COLUMBIA (Note 12) RETAINED EARNINGS COMMITMENTS (Note 14) On Behalf of the Board George A Rigsby. Director Dennis F Truss. Director A**} 7\y^UU^tyt^ The accompanying notes are an integral part ol these statements 27,536 26.002 10,570 9,507 388,176 356.087 41,721 65.125 4,752 5.221 5,757 3.306 15.637 14.577 456,043 444.316 155,366 86.386 166,347 203.985 47,629 51.510 77,721 93.475 8.960 8.960 456.043 444.316 AUDITOR'S REPORT To the Lieutenant Governor-in-Council Province of British Columbia. We have examined the balance sheet of British Columbia Buildings Corporation as at March 31. 1981 and the statements of income, retained earnings and changes in financial position for the year then ended Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances in our opinion, these financial statements present fairly the financial position of British Columbia Buildings Corporation as at March 31.1961 and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. (L*. iKw^. -VUvlXH ^=. Vancouver. British Columbia. Canada CHARTERED ACCOUNTANTS May 15.1981. F 8 PROVINCE OF BRITISH COLUMBIA British Columbia Bulldlngi Corporation Statement of Income for the year ended March 31,1981 (with comparative figures for 1980) SOOO'i REVENUE 1981 1980 Rentals 138,546 117,3M Other income 15,473 19.562 154,019 136.886 EXPENSES Operating and maintenance 95,513 86.583 Depreciation and amortization 17,661 16,7*f| General and administrative 10,062 8,021 123,256 111.346 Net income before interest 30,763 25.540 Interest expense (Note 13) 13,718 7.198 NET INCOME 17,045 18,342 Statement of Retained Earnings for the year ended March 31,1981 (with comparative figures for 1980) $000'i 1981 1980 Balance, beginning of year 6,960 8,960 Net income 17,045 18.342 26,005 27.302 Less dividend 17,045 18.342 Balance, end of year / 8,960 8,960 The accompanying notes are an integral part of these statements. PUBLIC ACCOUNTS 1980/81 rIBih Columbia Building! Corporation Statement of Changes in Financial Position for the year ended March 31,1981 (with comparative figures for 1980) $000'a Financial Resources Were Provided By: issi Operations Net income 17,045 1 Charges not requiring current cash outlay Depreciation and amortization 17,681 1 Cash flow from operations Long-term debt Properties returned to the Province Notes payable to the Province Decrease in other assets Increase in other liabilities * Financial Resources Were Used For: Real estate investments Sinking fund payments Reduction of notes payable Corporate properties and equipment, net Increase in other assets, net Decrease in other liabilities Dividend The accompanying notes are an integral part of these statements. 34,726 35,084 69,000 18.300 23,883 - - 20.270 - 5.700 — 9.223 127,609 88.577 65,160 66.745 2,451 2.005 37,638 - 374 1.485 1,060 - 3,881 - 17,045 18.342 127,609 88.577 PROVINCE OF BRITISH COLUMBIA British Columbia Buildings Corporation Notes to the Financial Statements March 31,1981 Status of the Corporation The British Columbia Buildings Corporation is incorporated as a Crown Corporation of the Province of British Columbia under th J Columbia Buildings Corporation Act, R.S.B.C, 1979, as amended, and is an agent of the Crown, The Corporations revenue reel Provincial Government Ministries represents 92% of total revenues. Accounting Policies (a) Capitalization of Costs Real estate investments, corporate properties and equipment are recorded at cost less accumulated depreciation. In addition to I direct development and construction costs, amounts capitalized as real estate investments include interest, property taxes, carry other related costs and the applicable portion of general and administrative expenses. (b) Recognition of Revenue The Corporation recognizes property income on a project basis at the earlier of 70% of occupancy or substantial completion. Pn date, any revenue earned on a property is deducted from the cost of construction. (c) General Borrowings and Related Interest Charges The interest on general borrowings attributable to income-producing properties under construction, land held for and under devetcjl properties held for disposition is added to the cost of these assets, and the interest on general borrowings attributable to all oihe expensed in the period to which it relates. (d) Depreciation Real estate investments, corporate properties and equipment are depreciated on an individual basis by the straight-line method i estimated useful lives. The Corporation does not anticipate any salvage or residual values in setting its depreciation rates. Depi pro-rated by month m the year of acquisition or disposal. The estimated useful life of income-producing and corporate properties is between five and forty years. The estimated useful life! assets is between three and ten years. (e) Income Taxes The Corporation is exempt from Federal and Provincial income taxes. (f) Sinking Funds Payments made to sinking funds with respect to retirement provisions of the sinking fund bonds and debentures will be carried n until such time as the bonds or debentures are redeemed and cancelled. Interest earned on the sinking funds is treated as inter 1 with a corresponding increase in the asset. $000's 1 Income-Producing Properties 1981 1980 Net book value: Cost 402,660 357,439 Accumulated depreciation 52,590 36,861 350,070 320,578 Activity: Net book value, beginning of year 320,578 269,759 ADD (DEDUCT)* Cost of properties acquired, net 4,109 i<^i Cost of properties transferred from income- producing properties under construction 42,221 110,821 Depreciation expense (16,838) (14,502) Properties held for disposition — (50,174) Net book value, end of year 350,070 320,578 PUBLIC ACCOUNTS 1980/81 F 11 Sjumbla Building, Corporation Notes to the Financial Statements March 31,1981 SOOO's 4. Income-Producing Properties Under Construction 1981 1980 Balance, beginning of year 26,002 76,529 ADD (DEDUCT): Direct development and construction costs 40,571 55,794 Capitalization of interest 996 2.262 Capitalization of general and administrative expenses 2,188 2.238 Cost of properties completed and transferred to income-producing properties (42,221) (110.821) Balance, end of year 5. Land Held For and Under Development 27,536 26.002 Balance, beginning of year 9,507 22,322 ADD (DEDUCT) Capitalization of interest and property tax 799 1.408 Acquisitions, net 264 728 Properties held lor disposition Balance, end of year 6. Properties Held lor Disposition — (14.951) 9.507 10,570 During the year certain properties which were included in the origma transfer of propert es from the Province to the Corporation, were returned to the Province pursuant to the terms and conditions of the Colleges and Provincial Institutes Act. In addition, land owned by the Corporation in Bumaby was returned to the Province. As at March 31,1981. additional community college properties remain to be returned. Activity: SOOO's Balance, beginning of year 65,125 ADD (DEDUCT): Additional costs and capitalized interest, net 479 Properties returned to the Province (23,683) Balance, end of year When the remaining properties are returned. Contributions by the Pre 41,721 vince will be reduced by $14,858,000 and Notes Payable to the Province by $26,863,000. The Corporation has not recorded depreciation, nor has it charged rents in connection v rith any of these properties since March 31.1979. SOOO's 7. Corporate Properties and Equipment 1981 1980 Corporate properties and leasehold improvements 3,969 4.194 Maintenance equipment 1,592 1.517 Vehicles 1,082 1.067 Office furniture and equipment 769 503 7,432 7,281 DEDUCT: Accumulated depreciation and amortization 2,680 2.060 5.221 4,752 8. Other Assets Temporary investments 4,000 - Accounts receivable - Province of British Columbia 5,545 8,483 - Other 4,658 4.841 Prepaid supplies and expenses 1,434 15,637 1.253 14,577 F 12 PROVINCE OF BRITISH COLUMBIA British Columbia Buildings Corporation Notes to the Financial Statements March 31, 1981 9. Long-Term Debt Sinking fund bonds and debentures: Earliest Interest Maturity Redemption SOOO's Series Rate Date April 1. 1997 Date See below 1981 5,000 19E A-1 9.03% 5.0C BCA 9.90% November 1.2001 November 1. 1994 12,000 12.0C BCB 9.67% April 1, 2002 April 1, 1995 16,000 16.0C B-1 9.46% July 10. 1998 See below 15,000 15,03 B-2 9.36% September 8.1998 See below 6,000 6,03 B-3 9.35% October 10. 1998 See below 10.000 10.03 B-4 9.84% December 8, 1998 See below 4,000 4,03 C-1 9.84% December 8.1998 See below 96 e C-2 10.26% April 10, 1999 See below 5,000 5,03 C-3 10.02% July 10. 1999 See below 10,000 10,03 C-4 10.49% October 10. 1999 See below 3,300 3.3C C-5 13.39% April 10.2000 See below 9,000 - C-6 13.46% May 9, 2000 See below 10,000 BCC 10.80% June 30, 2005 June 30, 2005 50,000 155,386 86.38 The Corporation is required to establish sinking funds wilh Ihe Minister of Finance, Province ol British Columbia, in such amounts as shall be sufficient to retire the respective debts at maturity. M At the option of the Minister of Finance of Canada, the Sinking Fund Debentures Series A-l, B-1. B-2. B-3, B-4, C-1, C-2, C-3, C-4, C-5 and C-6 may be redeemed prior to maturity under certain conditions on six months' written notice. The series BCC bears interest at a rate of 10,80% and is subject to adjustment every five years beginning June 30,1985 and is payable to the Province of British Columbia. Sinking fund paymenls each of the next five years amount to $3,080,000 The Province of British Columbia has unconditionally guaranteed the principal and interest on all long' term sinking fund bonds and debentures issued by the Corporation. Notes Payable to the Province of British Columbia Interest bearing promissory notes, payable on demand Interest free promissory notes due March 31,1992, redeemable on 30 days notice The interest bearing promissory notes have interest rates varying between 10.50% and 16.55%./;. The interest free promissory notes are payable semi-annually in varying amounts over the term ol the notes. Paymenls on the interest free promissory notes to the Province of British Columbia over the next fiveyea will be. nsl 1981 19E 29,000 46,03 137,347 157.95 166,347 203,91 1981/82 1982/83 1983/84 1984/85 1985/86 Sooo's 14,071 13,071 13,071 13,071 13,071 PUBLIC ACCOUNTS 1980/81 p 13 i Columbia Buildings Corporation Notes to the Financial Statements March 31, 1981 JOOO's 1981 1980 3,233 3,198 19,104 21,211 2,355 3.074 2,673 3.641 3,319 2.044 17,045 18.342 47,629 51.510 Other Liabilities Due to bank, unsecured Accounts payable and accrued liabilities Retentions on contracts Accrued interest payable - Province of British Columbia - Other Dividend payable 12. Contributions by the Province of British Columbia Balance, beginning of year ADD (DEDUCT): Properties acquired from (returned to) the Province, net Transfer to notes payable Balance, end of year 13. Interest Expense Interest on long-term debt and notes payable DEDUCT: Interest capitalized Interest earned on temporary investments and sinking funds Net interest expense 14. Commitments The Corporation estimates that the cost to complete projects under construction will be $44,000,000 of which $25,000,000 has been committed The Corporation has entered into leases wilh third parties to provide space tor its client ministries and its head office for varying periods up to the year 1998. at a total aggregate net rental of approximately $103,000,000. Most leases are lor between five and ten years and include renewal options Minimum annual lease payments which will be charged to operations in subsequent years, for leases in effect at March 31,1981. are as follows: SOOO's 1981/82 26,000 1982/83 22,000 1983/84 18,000 1984/85 11,000 1985/86 7,000 Post 1985/86 19,000 (15,754) 359 (15,975) 77,721 93.475 17,346 11.541 2,276 1,352 3,495 848 13,718 7.198 103,000 15. Remuneration of Directors and Officers The direct remuneration paid or payable by the Corporation to the directors and officers of (he Corporation for the year ended March 31.1981 amounts to $22,375 and $343,678 respectively. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA CELLULOSE COMPANY COOPERS & LYBRAND CHARTERED ACCOUNTANTS OFFICES THROUGHOUT CANADA AND IN PRINCIPAL AREAS OF THE WORLD TELEPHONE ^504, 662-7021 I ' FLOOR. THE ROYAL BANK OlH-fc I I055 WEST GEORGIA STBEET 1 NCOUVER. BRITISH COLUMBIA,. C(, V6E 3R2 9 CABLE ADDRESS COLVBBAND. VAHCOUV AUDITORS' REPORT The Lieutenant—Governor in Council Province of British Columbia We have examined the balance sheet of British Columbia Cellulose Company as at December 31, 1980 and the statements of earnings and retained earnings and changes in financial position for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of the company as at December 31, 1980 and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted accounting^H principles applied on a basis consistent with that of the preceding^ year. T L^ie<a^\d^^ Vancouver, B.C. February 27, 1981 CHARTERED ACCOUNTANTS PUBLIC ACCOUNTS 1980/81 F 15 BRITISH COLUMBIA CELLULOSE COMPANY BALANCE SHEET AS AT DECEMBER 31, 1980 ASSETS 1980 1979 $ $ Int assets |h 17,861 111,528 rt-term deposits - at cost 8,248,766 4,978,895 rued interest receivable 119,613 204,239 rent portion of loans 620,000 5,914,662 8,386,240 RATE LOANS (note 1) 3,409,872 ItfENT (note 2) 1,859,635 3 EQUIPMENT - at cost less accumulated £iation of $6,929 (1979 - $6,106) 3,293 4,116 10,249,168 9,328,650 LIABILITIES Isi LIABILITIES Dunts payable and accrued liabilities 1,141,135 221,617 SHAREHOLDER'S EQUITY HSTOCK (note 3) 2 2 SED EARNINGS 9,108,031 9,107,031 9,108,033 9,107,033 10,249,168 9,328,650 'ED^'tHE DIRECTORS •V ^^-^/Director : ^y^gSc^vCss >^~ Director Coopers & Lybrand F 16 PROVINCE OF BRITISH COLUMBIA 1 BRITISH COLUMBIA CELLULOSE COMPANY STATEMENT OF EARNINGS AND RETAINED EARNINGS FOR THE YEAR ENDED DECEMBER 31, 1980 1980 $ 1979] $ Interest income Standby fees 1,242,112 65,832 1,307,944 1,380,320 86,222 ,466,5® Administrative Professional services (note 2) Interest Ocean Falls road development NET EARNINGS BEFORE EXTRAORDINARY HEM Provision for loss on Ocean Falls Corporation loan (note 1) NET EARNINGS (LOSS) FOR THE YEAR (note 4) RETAINED EARNINGS - BEGINNING OF YEAR RETAINED EARNINGS - END OF YEAR 98,874 1,016,255 191,815 1,306,944 1,000 1,000 9,107,031 9,108,031_ 86,376 232,583 19,895 512,647 851,501 615,041 2,000,000 (1,384,959) 10,491,990 9,107,031 Coopers & 1$™' PUBLIC ACCOUNTS 1980/81 F 17 BRITISH COLUMBIA CELLULOSE COMPANY STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED DECEMBER 31, 1980 E OF WORKING CAPITAL Earnings before extraordinary item dd: Depreciation rom current operations ayment of advances to Plateau Mills Ltd. F WORKING CAPITAL :hase of equipment &SE IN WORKING CAPITAL m CAPITAL - BEGINNING OF YEAR SG CAPITAL - END OF YEAR 3ENTED BY: rent assets rent liabilities iG CAPITAL - END OF YEAR 1980 $ 1,859,635 1,552,060 5,693,045 7,245,105 8,386,240 1,141,135 7,245,105 1979 $ 1,000 615,041 823 1,030 1,823 616,071 3,409,872 620,000 3,411,695 1,236,071 1,236,071 4,456,974 5,693,045 5,914,662 221,617 Coopers & Lybrand F 18 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA CELLULOSE COMPANY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 1. CORPORATE LOANS Ocean Falls Corporation Plateau Mills Ltd. Less: Provision for doubtful collection 1980 $ 2,000,000 2,000,000 2,000,000 Nil 1979 $ 2,000,000 3,409,872 5,409,872 2,000,000 3,409,872 The loan to Ocean Falls Corporation in the principal amount of $2,000,000 is with interest at prime bank lending rate plus \I2%. Interest has been paid to December 31, 1979. Security is by way of fixed and floating charges on specified properties subject only to a prior debenture to the Province of British Columbia. In view of the closure of the newsprint operation, the ability of Ocean Falls to repay this loan is considered doubtful. Provision was made in full i 1979 for the potential loss. The loan to Plateau Mills Ltd. was fully repaid in 1980. OPERATIONS AT OCEAN FALLS, B.C. The company is investigating the feasibility of carrying on a close_ utilization experimental wood operation at Ocean Falls, B.C. using certain existing facilities at Ocean Falls and purchased equipment. During 1980, professional fees of $1,016,255 were incurred and '* equipment costing $1,859,635 was purchased. The final decision to proceed with this project will be made in 1981. 3. CAPITAL STOCK Authorized - 1,000,000 common shares of no par value 1980 $ 1979 $ Issued and fully paid - 2 shares These shares are wholly-owned by the Province of British Columbia^ Coopers & t-y PUBLIC ACCOUNTS 1980/81 F 19 BRITISH COLUMBIA CELLULOSE COMPANY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 [NCOME TAXES |As a Provincial Crown Corporation, the company is exempt from federal and provincial income taxes. )IRECT0RS' REMUNERATION Encluded in administrative expenses is the total remuneration paid to ■ directors and senior officers of the company, amounting to $40,750. ItELATED PARTY TRANSACTIONS ■ Reference should be made to notes 1, 2 and 3 for related party transactions. Management of the company's short-term deposits is handled by the Ministry of Finance. Coopers 6* Lybrand F 20 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA DEVELOPMENT CORPORATION BRITISH COLUMBIA DEVELOPMENT CORPORATION CONSOLIDATED BALANCE SHEET as at March 31,1981 Assets Notes 1981 Industrial development programs Land and development projects 1 S 65,758,711 Loans to industrial enterprises 64,051,604 Property leases receivable 6,677,095 Rental properties 2 5,036,561 141,523,971 Cash in banks 5,257,096 Accounts receivable 3,802,798 Premises and equipment 3 561,179 Trust assets 4 28,764,878 $179,909,922 '1 Liabilities Accounts payable and accrued liabilities S 5,734,328 Deposit on land development project 5 11,609,347 Term debt 6 79,603,138 96,946,813 Trust liabilities 28,764,878 Shareholder's equity Share capital 7 42,500,000 Contributed surplus 6,657,880 Retained earnings 5,040,351 54,198,231 $179,909,922 I Contingent liabilities 8 Approved by the Directors mm Director 0/flJ •'wAaL,'* S 47,0! 993<1 2,5:1 S125,l!j s 7,4: a i2,ai|D 36.3J 55,7'j 17*1 42,5111 5,8.'): 3,i:| 51,4l| S125,1!J6 PUBLIC ACCOUNTS 1980/81 F 21 BRITISH COLUMBIA DEVELOPMENT CORPORATION HfiC [DATED STATEMENT OF EARNINGS AND RETAINED EARNINGS ft$$r ended March 31,1981 nue lostx development programs iahdid development project sales b:-ah nd guarantees Loas nancing ?rop y rentals ai cash deposits her males, land and development projects eresli term debt aries id benefits ima dmin ist ration serti ig and business development s lal services pcec ion and amortization £g!o fees and expenses j: e;<| lses applied to land and development projects ings ifore the following tof.ent project costs written off si* for losses on loans and guarantees foil; for the year I rnings, beginning of year aed rnings, end of year 1981 1980 $ 14,084,018 S 8243,174 8,847,820 4,568,065 961,682 600277 55,322 33,677 994,561 954,159 245,047 445,161 25,188,450 14,844,513 11,525,656 7,060^11 6,104,942 2,738,488 1,533,407 1,416269 567,841 548,064 979,337 253,627 272,376 257,392 83,965 89,579 76,649 54226 21,144,173 12,417,856 2,955,846 1,818,420 18,188,327 10,599,436 7,000,123 4245,077 2,449,401 779,562 2,635,694 2,183,964 5,085,095 2,963,526 1,915,028 1281,551 3,125,323 1,843,772 $ 5,040,351 S 3,1325,323 F 22 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA DEVELOPMENT CORPORATION 1981 1< Acquisition Development $ 1,475,324 Total Ti S 4,442,725 S 5,918,049 8 6,48 19,552,325 34,686,285 54238,610 35,71; 2,973,345 2,628,707 5,602,052 4,91 $26,968,395 $38,790,316 $65,758,711 847,61 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS March 31,1983J 1. Land and development projects Land and development projects consist of: Land held for future development Land and development projects Developed land held for sale 2. Rental Properties Land and projects which are rented to industrial enterprises are carried at cost and consist of: 1981 eJ Land S 411,039 S 2 3 Buildings 4,625,522 $ 5,036,561 S^Jl 3. Premises and equipment Premises and equipment, carried at cost, consist of: Office furniture Data processing Leasehold improvements less: accumulated depreciation and amortization 4. Trust assets Under agreements with the Government of the Province of British Columbia, the Corporation acts as ag a administrator of the Low Interest Loan Assistance Programs (L.I.L.A). The assets administered under this program consist of: Cash and bank term deposits Low interest loans disbursed Total trust assets 1981 .' 1| $ 307,327 181,818 S if IS 415,600 :0 904,745 :i 343,566 :§ $ 561,179 $ <# 1981 1 $2,i 15, gm ml S 873,766 27,891,112 $28,764,878 $ 4,300,000 Total funds committed and undisbursed under this program 5. Deposit on land development project The Corporation is committed to deliver to the Ministry of Industry and Small Business Development, F| of British Columbia, on notice, up to 120 acres of serviced industrial land at Duke Point In cp^isideraH Corporation holds a $11,609347 deposit. PUBLIC ACCOUNTS 1980/81 F 23 BRITISH COLUMBIA DEVELOPMENT CORPORATION Term (it 1981 1980 Reeoh g credit facility, secured by a promissory note payable to the Minis)of Finance, Government of the Province of British Columbia, Mrttb rest currently at 17V4%, adjustable semi-annually $65,000,000 $29,000,000 Loaiq able to the Government of the Province of British Columbia, niiraic to the Subsidiary Agreement on Industrial Development, reoayai progressively as the Corporation sells or leases its Duke Point pMbsis, with interest at 7K>%, commencing March 6,1982 13,000,000 4,167,338 Loariqable to the Government of the Province of British Columbia, pursue to the Subsidiary Agreement on Industrial Development, doe 0t ber 16,1990, with interest at 6ft%, commencing Dsffib 16,1982, adjustable annually 1,390,400 Promi: ry note, without interest, due December 31,1984 212,738 Hogfftgage on land and buildings - 3,150,270 $79,603,138 $36,317,608 I Share lital Authoed I 3SHH00,000 divided into 2,000,000 shares ■ imv a par value of $100 each Issued •423. D shares $42,500,000 Contir nt liabilities Asnar: its industrial development program, the Corporation has guaranteed indebtedness and performance of certaindustrial enterprises amounting to 88,435,000 (1980-S12,875.000). Cownents aJiShe )rporation, through a subsidiary, is committed (subject to receiving government approvals) to acquire arigh :or the importation, processing and distribution of lymphoblastoid interferon, at a cost of $2,667,000. hk&ttn 1 rentals payable for office premises under long term leases up to 1984, amount to approximately $235,000 per'ir. Reiaiet arty transactions JJolAoration, in the normal course of its business, enters into sales and leases of land and development pro- KS to her Crown corporations and agencies. Presenion SbSP* live balance sheet and revenue and expense figures for 1980 have been reclassified to conform with the »Pr;ntation.* PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA DEVELOPMENT CORPORATION CONSOLIDATED STATEMENT OF CHANGES IN INDUSTRIAL DEVELOPMENT PROGRAMS for the year ended March 31,1981J 1981 Changes in industrial development programs Loan disbursements and accrued interest $ 30,502,930 S 2837; less: loan repayments and provision for losses 12,665,621 667i Net increase Additions to rental properties Additions to land and development projects less: transfers to rental properties cost recoveries and projects written off Net increase Additions to property leases receivable less: lease payments Net increase Net additions to programs Financed by Increase in term debt Increase in share capital Utilization of cash and short term deposits Net change in other assets and liabilities Contributed surplus Net earnings for the year Auditors' Report To the Honourable Donald M. Phillips, Minister of Industry and Small Business Development, Province of British Columbia. We have examined the consolidated balance sheet of British Columbia Development Corporation as at Ma fl 1981 and the consolidated statements of earnings and retained earnings and changes in industrial develop programs for the year then ended. Our examination was made in accordance with generally accepted aijjj standards, and accordingly included such tests and other procedures as we considered necessary in thecircumsia In our opinion, these consolidated financial statements present fairly the financial position of the Corporation March 31,1981 and the results of its operations and the changes in its industrial development programs for tlej then ended in accordance with generally accepted accounting principles applied on a basis consistent with td the preceding year. 17,837,309 4,789,132 __21jB; 23^6 37,619,292 4,789,132 14,168,462 10,69; 18,661,698 12,775 1,130,567 3,011 263,553 867,014 2,46: 54* S 35,021 S 7,5(3 $ 42,155,153 $ 43285,530 - 7,5(( (385,556) 9,K! (3,481,672) 3,21 ( 821,823 5,7! f 1,915,028 pq $ 42,155,153 S 35,0iS ttofMsi* Vancouver, Canada. May 21,198L Chartered Accoi * PUBLIC ACCOUNTS 1980/81 p ITISH COLUMBIA EDUCATIONAL INSTITUTIONS CAPITAL FINANCING AUTHORITY Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V1X4 AUDITOR'S REPORT :o the Chairman and Members of the Iritish Columbia Educational Institutions Capital Financing lUthority, and 'o the Minister of Finance 'rovince of British Columbia: have examined the statement of assets and liabilities of he British Columbia Educational Institutions Capital inancing Authority as at 31 March 1981 and the statement of ources and uses of funds for the year then ended. My xamination was made in accordance with generally accepted mating standards, and accordingly included such tests and ither procedures as I considered necessary in the ircumstances. n my opinion, these financial statements present fairly the inancial position of the Authority as at 31 March 1981 and he results of its operations for the year then ended in iCcordance with generally accepted accounting principles pplied, after giving retroactive effect to the change in he method of accounting for accrued interest receivable and ayable as explained in Note 2 to the financial statements, ■n a basis consistent with that of the preceding year. Erma Morrison, C.A. Auditor General ictoria, British Columbia 2 June 1981 1 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA EDUCATIONAL INSTITUTIONS CAPITAL FINANCING AUTHORTH STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 1981 ASSETS Accrued interest receivable (note 2) Loans to educational institutions (note 1 and schedule) Less accumulated sinking fund instalments and investment income. 1981 1980M (note 2) $ 3,809,870 $ 781,294 118,247,000 59,831,000 122,056,870 60,612,294 2,698,190 976,910 $119,358,680 $59,635,384 LIABILITIES Accrued interest payable (note 2) Long-term debt (note 3) Less sinking funds on deposit with The Minister of Finance of Hie Province of British Columbia (note 4) The four accompanying notes are an integral part of these financial statements Approved by the Authority: $ 3,809,870 118,247,000 122,056,870 $ 781,294 59,831,000 60,612,294 2,698,190 976,910 $119,358,680 $59,635,384 ugh A-Curtis, Chairman L.I. Bell, Secretary PUBLIC ACCOUNTS 1980/81 BKETISH COLUMBIA EDUCATIONAL INSTITUTIONS CAPITAL FINANCING AUTHORITY STATEMENT OF SOURCES AND USES OF FUNDS FOR THE YEAR ENDED 31 MARCH 1981 as of Funds Speeds of Authority debentures ssued nterest from loans to j*ucational institutions (note 2) King fund instalments received rani educational institutions Booms on sinking fund investments 1981 1980 (note 2) $ 58,416,000 $ 34,540,000 10,309,696 4,147,110 1,505,054 799,773 216,226 54,133 $ 70,446,976 $ 39,541,016 ■& Funds xuis to educational institutions $ 58,416,000 $ 34,540,000 lterest on long-term debt (ipte 2) 10,309,696 4,147,110 istalments paid into sinking funds 1,505,054 799,773 livestment income allocated to inking funds 216,226 54,133 $ 70,446,976 $ 39,541,016 ; in Financial Position $ — PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA EDUCATIONAL INSTITUTIONS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 1. The Authority The Authority was established by the British Columbia Edueationa Institutions Capital Financing Authority Act, 1976 Chapter /, subsequpnt-T revised as the Educational Institution Capital Finance Act, R.s. 1979 Chapter 102. Section 3 of the Act states "The purpose of the authority i to assist designated educational institutions to finance their capita expenditures by purchasing debentures issued by them with money raised b the issue and sale of debentures of the authority." Loans have been made by the Authority prior to the receipt of debentures a security. At the date of approval of these financial statements debenture had been received as security for loans totalling $3,000,000. As temporary measure the institutions have given Letters of Undertaking t issue debentures for the remaining amounts. 2. Significant Accounting Policies (a) The accounts of the Authority were maintained on a cash basis, modified t include interest accrued on sinking fund investments for all accountir. periods up to and including the year ended 31 March 1980. For the yea ended 31 March 1981, the accounts of the Authority have been maintained c a full accrual basis. As a result of the change, interest accrued on loan to educational institutions and long-term debt is included in the financia statements. The comparative figures for the year ended 31 March 1980 have been restate to give effect to the change. As a result of the change in accounting policies, the figures for interes from loans and interest on long-term debt have increased by $3,028,51 (1980: $568,483) over the amount that otherwise would have been shown. Tri figures for accrued interest receivable ar*3 payable were not previous] disclosed. The change has no effect on the net income or equity rositicj of the Authority. (b) Sinking funds are maintained by the Trustee, the Minister of Finance of Uj Province of British Columbia, to provide for the retirement of Autboriil debentures at maturity. Sinking fund instalments, income earned on sirtol fund investments, ar*d the corresponding investment of the income by tt sinking fund trustee have been reflected in the statement of sources ai uses of funds. 1 PUBLIC ACCOUNTS 1980/81 F 29 sit TISH COLUMBIA EDUCATIONAL INSTITUTIONS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 L-sffi l-Term Debt Issued to: 1981 1980 i tda Pension Plan Investment Fund ps M- Rate Maturity b^*i 9.41% 9 June 1998 $ 5,000,000 $ 5,000,000 pS-2 9.82% 10 January 1999 7,757,000 7,757,000 R3d3 10.16% 9 March 1999 12,534,000 12,534,000 10.26% 10 April 1999 5,000,000 5,000,000 ba-s 10.02% 8 June 1999 2,500,000 2,500,000 S2-.6 10.49% 10 October 1999 7,775,000 7,775,000 EGM 10.68% 9 November 1999 7,198,000 7,198,000 tefi 11.50% 10 December 1999 5,042,000 5,042,000 ■j.2.74% 10 March I 1 2000 6,000,000 6,000,000 ten 13.39% 10 April 2000 10,500,000 — BSll 12.01% 10 June 2000 4,000,000 — JHI2 11.82% 10 July 2000 5,600,000 — KH13 12.55% 10 September 2000 11,500,000 — ESI4 12.50% 10 October 2000 8,300,000 — pG£15 13.09% 10 November 2000 3,195,000 — fesae 13.30% 10 December 2000 3,021,000 — fjsa.7 13.18% 9 January 2001 3,600,000 — 13.13% 10 March 2001 8,700,000 — $ 117,222,000 $ 58,806,000 9t tince of British Columbia Public 3C icvice Superannuation Fund 10.875% 15 October 1989 (Province of British Columbia has une 1,025,000 1,025,000 $ 118,247,000 $ 59,831,000 xmditionally guaranteed the payment 3isr rincipal and interest on long-term debt. sgSehtures issued to the Canada Pension Plan Investment Fund are redeemable -.off i ix months notice, in whole or in part before maturity at the option of -all Minister of Finance of Canada. F 30 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA EDUCATIONAL INSnTUTTONS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 4. Sinking Funds Assets as at 31 March 1981 Cash Investments at cost Accrued interest 1981 1980 $ 566,066 $ 830,772 2,067,572 119,000 64,552 27,138 $ 2,698,190 $ 976,910 Market value of investments $ 1,730,072 $ 119,000 Sinking fund investments were disclosed at par value in previous year! The change has no effect on reported investment values. Sinking fund instalments of $2,929,820 are due in each of the next fij years. PUBLIC ACCOUNTS 1980/81 F 31 BRITISH COLUMBIA FERRY CORPORATION p Suite 720-880 Douglas Sir llrhouse&Ca CHARTERED ACCOUNTANTS Victoria. 8 C V8W 2B7 (604)383-4191 9ii 3, 1981 AUDITORS' REPORT Tone Lieutenant-Governor In Council, I ovince of British Columbia: pVieave examined the balance sheet of British Columbia Ferry Corporation as .atarch 31, 1981 and the statements of operations, retained earnings and changes ■ ininancial position for the year then ended. Our examination was made in acrdance with generally accepted auditing standards, and accordingly included esq tests and other procedures as we considered necessary in the HIurns tances. binjr opinion, these financial statements present fairly the financial position of te Corporation as at March 31, 1981, the results of its operations and the tehees in its financial position for the year then ended in accordance with trgeirally accepted accounting principles applied on a basis consistent with that pof ie preceding year. 1 l\Jtbii*4ou4C. >' /Go. 33n;:ered Accountants F 32 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA PERRY CORPORATION BALANCE SHEET 1981 Current assets: Cash Short-term investments (Note 1) Accounts receivable (Note 2) Inventories (Note 3) Prepaid expenses and deposits (Note 4) $ 1,399,148 $ 2,696,263 ] 22,382,923 2,858,332 7,703,309 1,029,302 35,373,014 23,141,794 1,476,113 6,953,138 503,353 34,770,661 | Reserved funds (Note 5): Sinking fund for long—term debt Accrued sick leave liability fund Self-insurance fund 17,791,824 3,607,420 652,950 22,052,194 19,358y745. 3,266,063 151,950 22,776,758 Fixed assets (Note 6): Ships, berths, buildings, equipment and land net of accumulated depreciation 277,271,169 APPROVED BY THE DIRECTORS: W. A. Duncan A. Michaud $334,696,377 $312,047,998* PUBLIC ACCOUNTS 1980/81 F 33 BRITISH COLUMBIA FERRY CORPORATION BALANCE SHEET LIABILITIES March 1981 31 1980 Ci'ent liabilities: :counts payable and accrued liabilities BH If erred revenue ignrrent portion of long-term debt (Note 7) $ 19,429,997 651,356 1,836,744 $ 12,813,914 409,629 1,748,944 21,918,097 14,972,487 Ldl-tera debt (Note 7) 11,927,572 13,764,316 | fcued sick leave liability (Note 8) 3,607,420 3,266,063 Se-insurance fund (Note 9) 652,950 151,950 SHAREHOLDER'S EQUITY 38,106,039 32,154,816 She capital: ■ thori zed- 1,000,000 shares without par value with a maximum consideration of $100,000,000 ii sued- 58,497 shares 5,849,700 5,849,700 •Coributed surplus (Note 5) 1,887,671 1,887,671 Sxss of appraised value of fixed assets over signed value on acquisition 168,382,350 186,630,471 tBelned earnings (Note 12) 120,470,617 85,525,340 296,590,338 279,893,182 ■"■fioitments and subsequent events (Note 13) $334,696,377 $312,047,998 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA FERRY CORPORATION STATEMENT OF OPERATIONS Operating revenues: Tolls Catering Other Less: Cost of food and goods sold Operating expenses: Salaries, wages and benefits Depreciation and amortization Fuel and lubricants Materials, operating supplies and services Contracted replacements, repairs and maintenance Marketing, general and administrative Charter fees Operating loss before subsidy Province of British Columbia highway equivalent subsidy (Note 10) Income from operations Other income, net (Note 11) Net income for the year Year ended March 31 1981 1980 (Note 14 $ 73,136,569 $ 60,37*96 21,211,556 17,933,4 1,166,633 MOl.S 64,290,316 22,148,226 18,812,001 9,082,690 53,106,427 12,159,689 4,537,467 95,514,758 79,412,6 8,857,533 7,839.5 56,207,4 20,270,5 12,103,7 8,082,9 7,959,052 7,355,! 3,021,876 2,949,1 2,289,802 1,996/ 127,603,963 108,965,13 37,392,3; 49,447,3 12,054,1 3,454,' $ 16,697,156 $ 15,509,:t PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA PERRY CORPORATION STATEMENT OF RETAINED EARNINGS Year ended March 31 1981 1980 lalned earnings at beginning of year $ 85,525,340 $51,361,893 It income for the year 16,697,156 15,509,333 Insfer from excess of appraised value f fixed assets over assigned value on cquisition of amounts realized through epreciatlon charged to operations and - isposals of assets 18,248,121 18,654,114 Gained earnings at end of year $120,470,617 $85,525,340 le: "Retained earnings" represent the accumulated balance of income less losses arising from operations, after taking into account Provincial subsidy I received and the appraisal value realized through depreciation charged to K operations and disposals of assets (see also Note 12). F 36 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA FERRY CORPORATION STATEMENT OF CHANGES IN FINANCIAL POSITION Working capital derived from: Operations- Net income for the year Charges not affecting working capital- Depreciation and amortization Provision for self-insurance Loss on retirement of fixed assets Loss on disposal of sinking fund investments Increase in sick leave liability Increase in self-insurance fund liability Decrease in sinking fund assets Decrease in self-insurance fund assets Working capital applied to: Fixed asset additions Retirement of long—term debt Increase in sick leave liability fund assets Increase in self-insurance fund assets Decrease in self—insurance fund liability Decrease in working capital Working capital at beginning of year Working capital at end of year Working capital comprises: Current assets Current liabilities 1,265,874 Year ended March 31 1981 1980 (Note 14 $16,697,156 $15,509,3 j 22,148,226 20,270,5 500,000 500,0 366,1 | 960,0 40,611,256 37,606,1 341,357 217,4' 1,000 - 301,047 931,6 - 1,098,0 39,853,2 41,254,660 44,918,816 39,368,5 1,836,744 1,748,9 341,357 217,4 501,000 1 - 1,598,0( 47,597,917 42,933,Ct 6,343,257 3,079,(3 19,798,174 22,877,5'; $13,454,917 $19,798,1 $35,373,014 $34,770,1 21,918,097 14,972,'i $13,454,917 $19,798,:* PUBLIC ACCOUNTS 1980/81 F 37 BRITISH COLUMBIA FERRY CORPORATION STATEMENT OF ACCOUNTING POLICIES MARCH 31, 1981 i ccordance with Section 8(7) of the Ferry Corporation Act the financial ements of the Corporation are prepared in accordance with generally accepted tinting principles. Significant accounting policies followed in the isration of these financial statements are: r-ntdrles- rntories comprise principally spare components, repair and maintenance parts, roperating supplies, and are valued at the lower of cost and current (scement cost. t Term Disability Plan- mts paid to the Superannuation Branch of the Public Service Commission under cLong Term Disability Flan are accounted for by the Corporation on the basis Accruing in the financial statements that portion estimated by the Corporation :e payable to employees over a two-year period of individual disability with rbalance of the amounts paid being included in prepaid expenses. d-assets- ired from the Province of British Columbia effective January 1, 1977: Slips- Slips, which comprise part of the total assets acquired from the Province effective January 1, 1977 by Order-In-Council dated December 16, 1976 and transferred at an assigned value of $1, have been revalued by the Corporation and are reflected in the accompanying financial statements at their estimated depreciated replacement value as at January 1, 1977, on the basis of construction records for labour and materials valued at 1977 cost exclusive of any federal ship building subsidies which may have been available during the extended period of years during which the individual ships were built and during which such subsidies fluctuated substantially. The estimated depreciated replacement value of the ships at January 1, 1977 is not intended to reflect fair market value of the fleet nor can it be considered to approximate fair market value because of the specialized nature and limited saleability of the ships themselves* In addition, three ships presently under charter by the Province until 1994 are subchartered to the Corporation for the same period at an annual cost of $1 each, with the Corporation being responsible for all operating, repair and maintenance costs. Under the terms of the subcharter agreement with the Province, the Corporation may in 1994 request that the Province exercise its option to purchase these ships at its own expense in accordance with the terms of its charter agreement. In the event that such option is exercised, clear title to the ships will be transferred to the Corporation* As a result of these transactions and Agreements, these ships are reflected as capital assets of the Corporation in the accompanying financial statements and are similarly stated at their estimated depreciated replacement value as at January 1, 1977. PROVINCE OF BRITISH COLUMBIA (b) Berths, buildings and equipment- Berths, buildings and equipment also comprise part of the total assets acquired from the Province effective January 1, 1977 by Order-In-Councll dated December 16, 1976 and transferred at an assigned value of $1. These assets are reflected in the accompanying financial statements at their estimated depreciated replacement value as at January 1, 1977 based upon an appraisal made by Universal Appraisal Company Limited as at that date. Additions and disposals subsequent to January 1, 1977: The costs of major replacements, additions, extensions and improvements are capitalized in the fixed asset accounts. The costs of maintenance, repairs, minor renewals or replacements are charged against income. On retirement or disposal of fixed assets, the costs thereof and the related accumulated depreciation are eliminated from the accounts and any gains or losses are reflected in the statement of operations* Excess of appraised value of fixed assets over assigned value on acquisition January 1, 1977: Transfers to retained earnings are based upon realization of appreciation through sales and retirements, and depreciation provisions with respect to assets acquired from the Province as at January 1, 1977. Depreciation and amortization- Fixed assets are depreciated on the straight-line method based upon th« j following useful lives- Ships 25 years Berths 5 to 10 years Buildings and equipment 4 to 25 years Leasehold improvements are amortized on the straight-line method over the term of the lease plus renewal option. PUBLIC ACCOUNTS 1980/81 f-insurance fund- The Corporation provides for uninsured losses up to the deductible amount of purchased insurance on ships. rued sick leave liability- Funds reserved to meet the obligations under the plan, as .described in Note 7, are invested in short-term commercial security. Interest earned o these investments accrues to and payments to employees under the plan are charged against the accrued sick leave liability account.- F 40 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA FERRY CORPORATION NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 Short-term investments: Funds, other than those required for immediate settlement of liabilities are Invested in short-term commercial securities authorized pursuant to th terms and provisions of the Revenue Act of British Columbia. The investments are arranged through the Ministry of Finance of the Province. Accounts receivable: Accounts receivable include $1,972,530 due from the British Columbia Steamship Company (1975) Ltd. for the lease and modifications to the Lessee's specifications of the M.V. "Queen of Prince Rupert". Inventories: 1981 1980 Spare components, parts and supplies Fuel and lubricants Goods for resale Prepaid expenses and deposits: $5,368,583 $5,046,77 1,851,075 1,586,57 483,651 319,79 $7,703,309 $6,953,13 Prepaid expenses include $783,517 held by the Province in excess of the amount required for the payment of benefits to employees disabled as of March 31, 1981, as estimated by the Corporation. 5. Reserved funds: The Corporation has segregated assets that are required for specific purposes or are required by statute. Sinking fund for long—term debt- Effective January 1, 1977 and pursuant to the Ferry Corporation Act, all the liabilities of the British Columbia Ferry Authority in respe( of the payment of the principal and interest on the outstanding bondi. and debentures of the British Columbia Ferry Authority were assumed 1 the Corporation, and all money and investments in or forming part of the sinking fund established for repayment of those bonds and debentures were transferred to and vested in the Corporation. The sinking fund is administered by the Ministry of Finance. PUBLIC ACCOUNTS 1980/81 F 41 k This sinking fund is reflected in the accompanying balance sheet at cost y for investments acquired after January 1, 1977 or at market value as at I January 1, 1977 for investments transferred at that date. The I difference between the market value of the investments transferred as at ■ January 1, 1977 and the principal amount of the long—term debt outstanding at that date is shown as contributed surplus under ■ shareholder's equity- Funds reserved for self-Insurance and accrued sick leave liability- Funds reserved with respect to the self-insurance and accrued sick leave \> liability provisions are held in short-term commercial security I inves tment• March 31 1981 1980 Sinking fund for long-term debt (Note 7): Cash and accrued interest $ 1,262,941 $ 1,490,180 Investments (market value — $16,497,483; 1980 - $16,424,018) 16,528,883 17,868,565 17,791,824 19,358,745 Fund for accrued sick leave liability (Note 8): Accrued interest 106,521 85,625 Due to general operating funds (32,048) (94,627) Investment 3,532,947 3,275,065 Self-insurance fund (Note 9): Investment Due to general operating funds 3 ,607 420 652 950 652 950 $ 22 052 194 3 266 063 1 (1 750 598 000 050) 151 950 $22 776 758 Fixed assets: March 31, 1981 . " '" March 31 Cost or 1980 Appraised Accumulated Net book Net Book Value Depreciation Value Value Ships owned $157,971,961 $42,711,053 $115,260,908 $116,954,293 Ships under capital lease 62,881,592 11,222,081 51,659,511 53,308,125 Berths, buildings and equipment 71,202,578 30,730,638 40,471,940 40,028,635 lend 561,571 561,571 Construction in progress 69,317,239 69,317,239 44,209,526 $361,934,941 $84,663,772 $277,271,169 $254,500,579 F 42 PROVINCE OF BRITISH COLUMBIA Assets acquired from the Province on January 1, 1977 were revalued on the basis of appraisals and the Increment is shown as excess of appraised vali of fixed assets over assigned value on acquisition under shareholder's equity. 7. Long-term debt: Effective January 1, 1977 and pursuant to the Ferry Corporation Act, all liabilities of the British Columbia Ferry Authority in respect of the payment of the principal and Interest on the outstanding bonds and debentures of the British Columbia Ferry Authority were assumed by the Corporation and all money and Investments in or forming part of the slnkii fund established for repayment of those bonds and debentures were transferred to and vested in the Corporation. The outstanding bonds and debentures as at March 31, 1981 are as follows: I Series Principal Rate Due date D Cdn. $10,000,000 5.00% October 15, 1982 F U.S. $ 3,730,000 5.00Z November 1, 1982 The Canadian dollar equivalent has been expressed at the exchange rate prevailing at January 1, 1977. If translated at the exchange rate | prevailing at March 31, 1981, the Canadian dollar equivalent of the curre portion of this debt would be increased by approximately $338,156 and the I remaining portion would be Increased by approximately $354,878. The Province of British Columbia unconditionally guarantees the payment oJ principal and interest on these bonds and debentures and will pay out of s Consolidated Revenue Fund such sums as may be required to discharge those liabilities in the event that the sinking fund assets are insufficient fa that purpose. With respect to Series F, principal amounts of U.S. $1,820,000, and 3 U.S. $1,910,000 become due and payable on November 1, 1981 and 1982 J respectively. Accrued sick leave liability: On September 1, 1978 the Corporation introduced short-term illness and injury and long-term disability plans and as of that date all employees ceased accruing sick leave credits. Under the collective agreement with t employees, in the event of illness, the accumulated sick time may be withdrawn prior to retirement and on retirement any balance remaining is payable in cash at 50Z of accredited time. An actuarial evaluation of t! liability as at March 31 1979 by William M. Mercer Limited established t present lump sum value of cash payouts on retirement at $3,048,600 which with interest will accumulate an amount required to meet those obligation Funds reserved for liquidation of this liability are invested in shorf-t* commercial security. PUBLIC ACCOUNTS 1980/81 F43 ^S-insurance fund: n addition to purchased insurance coverage on ships the Corporation has harged to operations $500,000 (1980 - $500,000) by way of self-insurance or uninsured losses. Funds reserved for this purpose are held in short-term ommercial security investment. It Is the Corporation's intention to make urther provisions sufficient to cover deductible amounts as determined by he Corporation upon continual review and revision to its insurance coverage, t present the deductible under fleet Insurance coverage is $1.5 millions for ny accident or occurrence with an aggregate of $5.0 millions in any one ear* rovincial highway equivalent subsidy and benefits: he amount of the subsidy received by the Corporation from the Province of ritish Columbia is substantially equivalent to the aggregate of the annual ost of maintaining, and the annual amortization of the capital cost of, a | wo-lane highway built through difficult terrain in the coastal region and of I length equal to that of the ferry routes operated by the Corporation. he Corporation obtains a benefit through the subcharters of three ships from he Province at an annual cost of $1 each* The cost of these charters to the 1 xbvince is $4,819,800 annually* In addition the Corporation utilizes Crown Tovince is *3jt,oi"3,ouu annually. in addition tne wrporacion utilizes and for terminal and highway access without rental or property taxes. alue of these benefits is not readily determinable. The Corporation, .gent of the Crown, is not liable to taxation, including taxation — mprovements, except insofar as the Crown is liable. The as an ither income (expens e): Inking fund administered by the Ministry of Finance: Investment income Net loss on disposals of investments Interest expense on long—term debt Foreign exchange loss on long—term debt principal payment Assets administered by the Corporation: Interest earned on funds in bank ET. and short-term investments Loss on retirement of fixed assets Year ended March 31 $ 2,567,941 $1,937,666 (1,265,874) (960,013) (779,324) (879,644) (296,182) (289,905) 226,561 (191,896) 4,012,796 (366,176) 3,646,620 $ 4,537,467 $3,454,724 Ihe U.S. dollar component of interest expense on long-term debt is expressed *t the rate of exchange prevailing at date of payment. F 44 PROVINCE OF BRITISH COLUMBIA 12. Retained earnings: Additions Accumulated for the Accumulated Balances year ended Balances March 31/81 March 31/81 March 31/80 Loss from operations and retirement of fixed assets net of interest earned on funds in bank and short-term investments $(161,983,017) $(36,635,832) $(125,347,18 Net transactions of sinking fund established for repayment of long-term debt 1,819,480 226,561 1,592,91 Province of British Columbia highway equivalent subsidy and grant 199,342,894 53,106,427 146,236,46 Net income 39,179,357 16,697,156 22,482,20 Transfer from excess of appraised value of fixed assets over assigned value on acquisition of amounts realized through depreciation charged to operations and disposals of assets 81,291,260 18,248,121 63,043,13 $ 120,470,617 $ 34,945,277 $ 85,525,34 13. Commitments and subsequent events: The Corporation is contractually committed to complete the construction of j large ferries, the M.V. "Queen of Surrey" and the M.V. "Queen of Oak Bay", 1 to complete the lifting and installation of a second vehicle deck on the M.V. "Queen of Vancouver" and M.V. "Queen of Victoria". The total estimate a cost of these projects, net of federal shipbuilding subsidy, is $68.5 millis At March 31, 1981 the estimated remaining net cost to complete these capita projects is $13.0 millions. During the next fiscal period, the Corporation Is committed or intends to J commit to other capital expenditures totalling $33.5 millions, including $7 millions for the re-engining of the M.V. "Queen of Esquimalt" and M.V. Que of Saanich". PUBLIC ACCOUNTS 1980/81 f 45 ubsequent to March 31, 1981 the Corporation accepted an offer of $1.3 millions or the sale of the M.V. "Sunshine Coast Queen" which has been laid-up out of ervice for the past 4-1/2 years. he Corporation is currently settling the terms of the sale and lease-back of he M.V. "Queen of Oak Bay" with an option to repurchase on termination of the ease agreement at 15% of the sale price. lso subsequent to March 31, 1981, an amendment to the Ferry Corporation Act as been introduced in the Legislature vesting the surplus, if any, remaining a the Sinking Fund, after repayment of the long-term debt, to the Consolidated evenue Fund. The surplus, expressed in Canadian dollar equivalent at the icchange rate prevailing as at March 31, 1981 was $3,014,117. "jmparative figures: I attain comparative figures for the previous year have been reclassified to inform with the March 31, 1981 financial statement presentation. F 46 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HARBOURS BOARD Province of British Columbia Office of the Auditor General Province of British Columbia 6 Bastion Sqi r Victoria British Colum) V8V1X4 AUDITOR'S REPORT To the Chairman and Members of the British Columbia Harbours Board: I have examined the statement of financial position of the Bi3is Columbia Harbours Board as at 31 March 1981 and the statement of income and retained earnings and changes in financial positic fd the year then ended. My examination was made in accordance tkw generally accepted auditing standards, and accordingly includ such tests and other procedures as I considered necessary in le circumstances. In my opinion, these financial statements present fairly the financial position of the Board as at 31 March 1981 and the results of its operations and the changes in its financial position for the year then ended in accordance with generall; accepted accounting principles applied, after giving retroacHe effect to the change in the method of accounting for Railway tai assets as explained in Note 1A to the financial statements, i a basis consistent with that of the preceding year. 14'W*' Erma Morrison, .&• Auditor Gehe'.fea Victoria, British Columbia 23 April 1981 PUBLIC ACCOUNTS 1980/81 F 47 H o m (D co m c o H <N T to OC CD CC lO tD (O CO § «■ tO f- m CM CO "T> ca o n G) oa r- 00 iH £ i-l c- ■3* (O •57 iH n O rH T, CO O co ea n r- cr. GO CO CO o CO UO t^ ^r CJ H H 1-1 CN CN CO (Tl ■^ t- <D (0 rr> (O o co CO CO IH 00 CJ ■<? ^*io o *r ira ■*- in oi co o in i* l"J CJ t-J«N o IC Cf* 2") 00 rH|f- I> CO :c- () CO 00 CM ICO s UO co cop CO w. CO rH OJ <fj ■ai V 'fc\ a > «- F 48 PROVINCE OF BRITISH COLUMBIA Exhibit B BRITISH COLUMBIA HARBOURS BOARD STATEMENT OF INCOME AND RETAINED EARNINGS for year ended March 31, 1981 Revenue 1981 I Railway $ 4,052,846 | 3,0{f Rental 509,261 4 J Interest 748,056 2,i 5,310,163 3,8{J Expenses Depreciation on buildings and equipment 84,923 ,f General administration 45,347 ,1 Insurance, maintenance and other property expenses 114,874 ,i Property taxes 46,377 '.' Railway operations 917,834 7Jf Salaries and benefits 167,857 l|j Studies and reports - || 1,377,212 i,u: Income before extraordinary item 3,932,951 2,6r,2 Net insurance proceeds for destroyed property Net income for year - Exhibit C 70,580 2,662 4,003,531 Retained earnings at beginning of year Retained earnings at end of year - Exhibit A 9,771,361 $ mm 9,7.,3 $13,774,892 PUBLIC ACCOUNTS 1980/81 Exhibit C BRITISH COLUMBIA HARBOURS BOARD STATEMENT OF CHANGES IN FINANCIAL POSITION for year ended March 31, 1981 pencture on fixed assets (net) sse a working capital ieipital at beginning of year Bg c?ital at end of year ipjrorking capital t iiome - Exhibit B argeaot requiring cash outlay, depreciation famking capital 1981 $4,003,531 84,923 4,088,454 46,480 $4,041,974 $3,894,611 $7,936,585 198& $2,628,282 94,844 2,723,126 11,176 $2,711,950 $1,182,661 $3,894,611 F 50 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HARBOURS BOARD NOTES TO THE FINANCIAL STATEMENTS as at March 31, 1981 Note 1 Significant Accounting Policies A. Fixed assets and depreciation Buildings and equipment are valued at cost. Depreciation on buildings and equipment has been computed at 10% of the diminishing balance. Land is valued at cost to the Board less proceeds £ amounting to $522,360 from granting easements through Board land, and less the value of railway right-of-way which has been included in railway?. I Railway is valued at: Cost (including rights-of-way) $12,387,230 Land appraisals 680,000 Expenditures by the Province of B.C. for overpasses 4,821,724 V Total $17,888,954 In 1978 the Board commissioned two independent real estate appraisers, Fred Cunningham Land Consultant Ltd. and Penny and Keenleyside Appraises Ltd. to appraise land used for railway right-of-w and located on part of the 1,400 hectare parcel! granted the Board in 1974 by the Crown in the rig: of the Province. This appraisal was to determine he market value of the land when it was first used a railway right-of-way. Based on information contaed in these appraisals, management has valued this Id at $680,000. The Ministry of Highways spent $4,821,724 on rally: overpasses necessary for the operations of the ra line. The Board and railway users agreed that the costs be included as part of the railway capitafl"; | costs on which railway Income is based. By agreement between the Board and the users of i railway, users are responsible for costs of maintaining, renewing and replacing trackage as requi d. In case of retirement, the users are to compensattS! Board in full for sections retired. Accordingly,o provision for depreciation has been made in respe of the railway. The Board's financial statements for 1980 and pri years showed these amounts of $4,821,724 and $68000 as grants in aid of construction. The 1980 compare figures have been restated to conform with the fifS statement presentation adopted for 1981. B. The Board's railway is managed under contract by British Columbia Railway Company which is resppnsi§ for maintaining the right-of-way and for billing ? railways for costs and rant on behalf of the Boar C. Advances due to the Province of British Columbia f repaid from funds declared by the Board to be ®"^ to its requirements. Effective from April 1, l97 the Board is not required to pay interest on thes advances. PUBLIC ACCOUNTS 1980/81 F 51 Nol 2 In 1976 the British Columbia Court of Appeal confirmed the Province's ownership of the bed of the Strait of Georgia and related areas as set out in Order-in-Council number 3459 dated October 31, 1974. This decision confirms that the Crown in right of the Province had authority to transfer to the Board about 690 hectares of land below low water, bringing the Board's total land holdings in the Roberts Bank area below high water up to 1,400 hectares at that time. An appeal by the Government of Canada has been filed in the Supreme Court of Canada from the decision of the British Columbia Court of Appeal; a date has not yet been set for hearing. As a result of an agreement dated 29 August, 1980 between the Queen in right of Canada, the Queen in right of the Province, the National Harbours Board and the British Columbia Harbours Board, the British Columbia Harbours Board agreed to convey 195 hectares of this 1,400 hectares at no cost to the Queen in right of Canada, provided certain conditions are met by the National Harbours Board. The 195 hectare parcel contains Roberts Bank Superport and the area necessary to expand this operation. The National Harbours Board at its own expense must complete development and expansion on this land before July 2, 1987 otherwise title to the 195 hectare parcel will revert to the British Columbia Harbours Board. F 52 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HEALTH CARE RESEARCH FOUNDATION 1 Province of Office of the 8 Bastion Sq,v: British Columbia Auditor General Victoria Province of British Columbia Brtlisn Cokm: vsv 1X4 AUDITOR'S REPORT To the Chairman and Members of the British Columbia Health Care Research Foundation, and To the Minister of Health Province of British Columbia: I have examined the balance sheet of the British Columbia Hltl Care Research Foundation as at 31 March 1981 and the statente oi revenue and expenditure and surplus for the year then ended Vt examination was made in accordance with generally ace tec auditing standards, and accordingly included such tests and hei procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairl}tha financial position of the Foundation as at 31 March 1981 arotft results of its operations for the year then ended in accorno with generally accepted accounting principles applied on a s consistent with that of the preceding year. Erma Morrison, !>i Auditor Genejs Victoria, British Columbia 23 June 1981 PUBLIC ACCOUNTS 1980/81 F 53 EXHIBIT A BRITISH COLUMBIA HEALTH CARE RESEARCH FOUNDATION (Incorporated under the Societies Act of British Columbia) BALANCE SHEET AS AT 31 MARCH 1981 1981 A-.unts payable rfSeiarfch grants payable HRPIS (EXHIBIT B) bfia. and term deposits Acued interest receivable Un:pended and surplus research :- grants receivable $ 492 268 41 876 71 866 $ 606 010 1980 $ 1,232,570 25,911 5 1,258,481 $ 38,803 ? 19 579 22,700 83 300 544,507 1,155 602 ? 606,010 $ 1,258 481 3)e :companying note is an integral wrtif these financial statements. Ippr-ed by the Board of Directors — C YCH WM Mr-W3>f yi-~ ^^utluiA^^j 5Tre:qr Director PROVINCE OF BRITISH COLUMBIA EXHIB Ij BRITISH COLUMBIA HEALTH CARE RESEARCH FOUNDATION STATEMENT OF REVENUE AND EXPENDITURE AND SURPLUS FOR THE YEAR ENDED 31 MARCH 1981 1981 Contributions from the Lottery Fund $ 2,700,000 $ 2,0 Interest 236,956 7 EXPENDITURE Administrative expenses Scholarship awards Research fellowships Health Care Research grants (note 1) DEFICIENCY OF REVENUE OVER EXPENDITURE SURPLUS AT BEGINNING OF YEAR SURPLUS AT END OF YEAR (EXHIBIT A) 2,936,956 ?3,f 87,122 i8 245,100 |7 12,000 .6 3 203,829 3,SI 3 548,051 373 611,095 16 1 155,602 171 $ 544,507 $ 155 PUBLIC ACCOUNTS 1980/81 F 55 BRITISH COLUMBIA HEALTH CARE RESEARCH FOUNDATION NOTE TO FINANCIAL STATEMENTS 31 MARCH 1981 3RA S TO RESEARCH ORGANIZATIONS the foundation paid grants to support health care research and lev opment projects at the organizations listed below. The grants ire ffiiinistered and disbursed by these organizations as expenses jre Incurred by research staff. Inter est earnings on funds on lep it remain with the organization to offset administrative sxp ses. Amounts which are surplus at project completion or ine ended due to project cancellation or alternate funding are ret nable to the Foundation. TOTAL GRANTS 1981 1980 SOU ary Union Board of Health $ 22,700 $ B.C Perinatal Health Society 6,000 Can ian Red Cross Society 5,000 2an r Control Agency of B.C. 107,000 25,000 Ceriral Palsy Association of B.C. 10,077 ?auenay Mental Health Centre 1,501 Div.ion of Vital Statistics plTiinistry of Health 8,685 Gre.er Vancouver Mental Health Service 5,801 pio. Gate Hospital 42,189 Reg itered Nurses Association of B.C. 44,173 Soy Jubilee Hospital 13,000 57,000 Shahnessy Hospital 33,400 Simi Eraser University 88,200 112,700 St.>aul's Hospital 10,422 Uninrsity of British Columbia 2 ,806,981 2,909,573 Buisrsity of Victoria 64,000 81,632 Vaniuver General Hospital 40,400 64,900 tfaniuver Society for Evaluation ind Research in Community Health 50,000 50,000 poo.ands linistry of Human Resources 5,924 3 ,299,866 3,366,392 Les Unexpended and surplus research grants returned 96,037 5,270 $ 3 ,203,829 $ 3,361,122 F 56 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HERITAGE TRUST Province of Office of the British Columbia Auditor General Province of British Columbia AUDITOR'S REPORT To the Chairman and Directors of the Board of the British Columbia Heritage Trust, and To the Provincial Secretary and Minister of Governments Services, Province of British Columbia I have examined the balance sheet of the British Columbia Heritage Trust as at 31 March 1981 and the statements of r and expenditure and changes in financial position for the art then ended. My examination was made in accordance with geraj accepted auditing standards, and accordingly included suchesi and other procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly t financial position of the Trust as at 31 March 1981 and th i results of its operations for the year then ended in accorr.c with generally accepted accounting principles applied on a*s consistent with that of the preceding year. em OO* Erma Morrison, A. Auditor Generis! Victoria, British Columbia 22 May 1981 PUBLIC ACCOUNTS 1980/81 F 57 EXHIBIT A BRITISH COLUMBIA HERITAGE TRUST BALANCE SHEET AS AT 31 MARCH 1981 1981 ASSETS 1980 (sh and short term deposits $1,459,977 icrued interest receivable 27,221 ivances 500 $ 575,582 12,443 5,000 1,487,698 593,025 Iposit on property 199,500 vestment in property (note 2) 279,402 176,643 478,902 176,643 $1,966,600 $ 769,668 LIABILITIES .counts payable $ 22,693 $ 12,529 SURPLUS lance - beginning of year 757,139 cess of revenue over expenditure - Exhibit B 1,186,768 957,272 (200,133) lance - end of year 1,943,907 757,139 $1,966,600 $ 769,668 te accompanying four notes are an integral part H these financial statements. 'proved by / / ., D.W.r*jmsg7 Ciarrjratr /R.J. Irvihe, Secretary PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HERITAGE TRUST STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED 31 MARCH 1981 1981 REVENUE Interest earned Grant from British Columbia Lottery Fund Donations and miscellaneous receipts $ 237,014 1,800,000 2,379 2,039,393 EXHIBIT 1980 j] $ 99, !i 100,1) h±n 202,'5 EXPENDITURE Administrative and other operating expenses (note 1) Printing and publications Capital projects Grants - Heritage Area Revitalization Program Grants - Planning and Inventory Assistance Grants - Restoration Program Grants - Publications Assistance Grants - Scholarships Grants - Other Excess of revenue over expenditure for the year - Exhibit A 63,602 43,ta 38,071 79,!( 252,583 ml 37,000 30,19 13,645 8,-0 324,037 148,7 49,009 21,4 10,000 15,0 64,678 48, 6 852,625 402,9 $1,186,768 $ (200,3 PUBLIC ACCOUNTS 1980/81 F 59 EXHIBIT C BRITISH COLUMBIA HERITAGE TRUST STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCH 1981 1981 1980 t' were provided by: cess of revenue over expenditure $1,186,768 p were applied to: cess of expenditure | over revenue vestment in property posit on property ase (decrease) in working capital : ng capital at beginning of year r.ng capital at end of year 200,133 102,759 176,643 199,500 - 302,259 884,509 580,496 $1,465,005 376,776 (376,776) 957,272 $580,496 F 60 PROVINCE OF BRITISH COLUMBIA NOTE 1: a) NOTE 2: NOTE 3: NOTE 4: BRITISH COLUMBIA HERITAGE TRUST NOTES TO THE FINANCIAL STATEMENTS 31 March 1981 SIGNIFICANT ACCOUNTING POLICIES It is the policy of the Trust to capitalize all cos incurred for the acquisition and restoration of sit purchased by the Trust whether the property has bee registered in the name of the Trust or of the Province. Costs incurred in restoring sites purchal directly by the Province are charged to expenditure account - capital projects. b) Due to the nature of the buildings no provision is made for depreciation of buildings acquired as heritage sites. c) Administrative costs do not include costs for staff occupancy or administration incurred by the Ministr of the Provincial Secretary and Government Services] behalf of the Trust. INVESTMENT IN PROPERTY Investment in property includes an amount of $12,86 relating to expenditures incurred on property to be acquired by the Trust, where the purchase had not hi completed by 31 March 1981. COMMITMENTS Commitments with respect to grants approved for the: following year amount to $470,130. COMPARATIVE FIGURES The 1980 comparative figures are restated where necessary to conform with the statement presentatiol for the year ended 31 March 1981. 1 PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA HOUSING MANAGEMENT COMMISSION F 61 ^wfcbon&waorL Chartered Accountants P.O. Box 10101 Pacific Centre 700 West Georgia Street Vancouver, Canada V7Y 1C7 (604)683-7133 AUDITORS' REPORT Cc t Chairman, "OBrLsh Columbia Housing jia ;eraent Commission, ."iVaiuver, B.C. We have examined the combined balance sheet of the Province of Briti Columbia projects and programs managed by the British Columbia Housing btanajient Commission as at December 31, 1980 and the combined statements of "-amou due from Canada Mortgage and Housing Corporation and proprietor's i2£cot, revenue and expenditure and changes in financial position for the year theaaded. Our examination was made in accordance with generally accepted sliding standards, and accordingly included such tests and other procedures as -yfi'Csidered necessary in the circumstances. In our opinion, these combined financial statements present rfair the combined financial position of the projects and programs as at Pecegr 31, 1980 and the combined results of their operations for the year thennded in accordance with generally accepted accounting principles applied ■on aasis consistent with that of the preceding year. :Vancver, Canada, toy , 1981. Chartered Accountants PROVINCE OF BRITISH COLUMBIA PROVINCE OF BRITISH COLUMBIA PROJECTS AND PROGRAMS MANAGED BY THE BRITISH COLUMBIA HOUSING MANAGEMENT COMMISSION COMBINED BALANCE SHEET DECEMBER 31, 1980 AND 1979 STATEMEN 3 Term deposits Accounts receivable, tenants and sundry Prepaid expenses and rental supplements Disaster loss fund (note 3) Fixed assets, at cost (note 1(c)) Less accumulated depreciation Due from Canada Mortgage and Housing Corporation (statement 2) > 550,000 5 2,000.) 842,927 589,1 1,275,431 1,788,7 357,309 258,1 678,958 504,73 206,908 172,J 472,050 332,1 9,002,029 10,629,5 S12.499.746 S15.599.0 Bank indebtedness Accounts payable Accrued amortization payable (note 1(a)) Tenants' prepaid rent and charges Disaster loss reserve (note 3) Proprietor's account (statement 2) On behalf of the Commission: LIABILITIES AMD PROPRIETOR'S ACCOUNT $ 510,564 2,006,725 8,868,424 93,471 357,309 663,253 Chairman Member (See accompanying notes) $ 263 0 2,012 5. 8,378 2 51'7 25818 4,63318 S12.499.746 315.599)0. PUBLIC ACCOUNTS 1980/81 p 63 STATEMENT 2 PROVINCE OF BRITISH COLOMBIA PROJECTS AND PROGRAMS MANAGED BY THE BRITISH COLUMBIA HOUSING MANAGEMENT COMMISSION COMBINED STATEMENT OF AMOUNT DUE FROM CANADA MORTGAGE AND HOUSING CORPORATION AND PROPRIETOR'S ACCOUNT YEAR ENDED DECEMBER 31, 1980 Canada Mortgage and Housing Proprietor's Corporation Account Ealae, beginning of year $10,629,605 $(4,633,828) $ 5,995,777 fioperiod adjustments: =Prects under Section 40 of the I tional Housing Act (note 4(a)) 7,954,888 (54,710) 7,900,178 irects wholly Funded by the I ovince of British Columbia ote 4(b)) 176,734 176,734 [die Supplement Programs ote 4(c)) (346,168) 346,168 | Usrtated $18.238.325 $(4.165.636) $14.072.689 iSecets (disbursements), irespect of: 79 subsidy balances 8,118,666 10,172,716 18,291,382 80 subsidy balances 4,782,844 1,975,679 6,758,523 rking capital (3,193,406) (3,193,406) 112,901,510 8,954,989 21,856,499 6red to partner in respect lr:ofmortization of capital I ccs of projects (note 1(a)) 13,595,522 13,595,522 26,497,032 8,954,989 35,452,021 (8,258,707) (13,120,625) (21,379,332) Shatof rental supplement n&.tement 3) 8,100,892 3,993,528 12,094,420 Sbaiof shelter supplement tie 5) 4,510,677 4,721,498 9,232,175 Set] penditure in excess of fl re nue for the year (i.tement 3) 4,649,167 3,742,346 8,391,513 17,260,736 12,457,372 29,718,108 Jalie, end of year $ 9.002.029 $ (663.253) $ 8.338.776 (See accompanying notes) F 64 i ! 1 1 5 1 E 5— £ x 1 oc; ff c; -j || i 1 S PRC i KE OF BRITIS 0JO<C j* cv er *c E CO X b X < £ o ^COLUM BIA % 8 ^,2 8 £ 1*1 II 3JBJ ijlj II I 1] Is 1 * J- £ WWW * : It 1 ^ PUBLIC ACCOUNTS 1980/81 F 65 STATEMENT 4 PROVINCE OF BRITISH COLUMBIA PROJECTS AND PROGRAMS MANAGED BY THE BRITISH COLUMBIA HOUSING MANAGEMENT COMMISSION COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION YEARS ENDED DECEMBER 31, 1980 AND 1979 1980 1979 rces of working capital: rovince of British Columbia - subsidy receipts $12,148,395 $ 8,109,804 - working capital 9,603,048 anada Mortgage and Housing Corporation - subsidy receipts 12,901,510 11,350,031 ncrease in accounts payable 530,694 I acrease in tenants' prepaid rent 41,714 I ecrease in prepaid expenses 513,186 acrease in accrued amortization payable 489,442 26,094,247 29,593,577 fclication of working capital: Iperations - Rental supplement 12,094,420 10,826,470 Shelter supplement 9,232,175 9,018,878 Net expenditure in excess of revenue for the year 8,391,513 11,276,156 Less expenses not requiring an outlay of working capital: Depreciation (34,629) (52,067) Amortization (5,695,344) (7,131,212) Total working capital applied to operations 23,988,135 23,938,225 rovince of British Columbia - repayment of working capital advances 3,193,406 urchase of fixed assets 174,036 295,090 I ecrease in accounts payable 5,330 Increase in accounts receivable 253,420 18,199 ncrease in prepaid expenses 698,927 ecrease in accrued amortization payable 5,879,429 ecrease in tenants* prepaid rent 141,188 rior period adjustment - Rural and Remote Program 176,734 27,791,061 30,971,058 :rease in working capital 1,696,814 1,377,481 rking capital, beginning of year 1,736,250 3,113,731 eking capital, end of year S 39.436 $ 1.736.250 eking capital is represented by: term deposits $ 550,000 $ 2,000,000 lank Indebtedness (510,564) (263,750) S 39.436 S 1.736.250 (See accompanying notes) "T PROVINCE OF BRITISH COLUMBIA PROVINCE OF BRITISH COLUMBIA PROJECTS AND PROGRAMS MANAGED BY THE BRITISH COLUMBIA HOUSING MANAGEMENT COMMISSION NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 1980 1. Significant accounting policies a) Basis of financial statement presentation - These financial statements combine four separate financial .stateme-Ji of projects and programs operated by the Province of British Colbii (Ministry of Lands, Parks and Housing) and managed by the Britisld Columbia Housing Management Commission, each of which has its o» subsidy sharing agreement. The allocation of each of the subsicii is as follows: Subsidy Share i Canada Mortgage t and Housing Br:sh Corporation Colila N.H.A. Section 40 properties 75% - N.H.A. Section 44 properties 50% KT Wholly Provincial properties and Programs 1'' Rent Supplement Programs - Rent Supplement Program - 44(1)(b) NHA 53% Assisted Rental Program - 44(1) (a) NHA 50% High Impact Grants - 44(1)(b) NHA 20% As the subsidy sharing formulas for High Impact grants have notst been finalized, the above subsidy share has been estimated. The statements do not reflect the capital cost of the projects, h"*^ provisions for amortization are accrued and payable in pact to 2 Provincial Rental Housing Corporation and in part credited to Cad a Mortgage and Housing Corporation in lieu of depreciation and inggs PUBLIC ACCOUNTS 1 F 67 on capital costs. The provisions for amortization are based on the annual payment that would be required to repay the principal and interest on the capital cost of the projects over a period of approximately fifty years. The provisions for amortization included in these financial statements are based upon calculations provided by the Province of British Columbia and by Canada Housing and Mortgage Corporation, b) Rental revenue - Monthly rental rates for individuals renting units in the projects are determined on a basis whereby those residents pay 25% of their income or the market value rent, whichever is less. The Province of British Columbia and Canada Mortgage and Housing Corporation have agreed to supplement the rental revenue earned by the Projects by absorbing the difference between the rent charged to tenants and the market value rent. The market value rent has been established by means of independent professional appraisals for each project managed by the Commission. Rental revenue includes rental supplements determined on the above basis. Vacancies is the amount determined by the Commission to represent rental revenue as full occupancy market value rent. An equal amount for vacancy expense is included in operating expenses. PROVINCE OF BRITISH COLUMBIA c) Fixed assets - Fixed assets, other than the capital cost of projects, are recorded a at cost and depreciated on the straight line basis as follows: Data processing equipment - 5 years Program software - 3 years Data processing equipment consists of: Net book Net book Accumulated value value Cost depreciation 1980 1979^ Data processing equipment $503,259 $128,993 $374,266 $328,829 S Program software 175,699 77,915 97,784 3,814 E $678.958 $206.908 $472.050 $332.643 £ 2. Interest on working capital The Province of British Columbia, through its Projects Wholly Funded accouib provides working capital to the projects and programs managed by the Briih Columbia Housing Management Commission. Working capital interest is charged to the programs based on their daily cj; requirements at interest rates agreed to by Canada Mortgage and Housing 1 Corporation. 3. Disaster Loss Fund Since 1976, the Commission has utilized a self-insurance program to provide funds in the event of a major loss. The disaster loss fund Is employed I for all N.H.A. Section 44 projects and projects wholly funded by the Province of British Columbia. The annual increment to the fund is | calculated at the rate of $2 per unit per month. The cash balance of the fund is invested in term deposits and Interest earned on these funds:. is added to the fund balance. PUBLIC ACCOUNTS 1980/81 p 69 - 4 - Prior period adjustments a) Section 40 Portfolio - Under agreement between Canada Mortgage and Housing Corporation and the Province of British Columbia, revisions were made to the accounts of the Commission to reflect changes to prior years' amortization expense for projects under Section 40 of the N.H.A. The total adjustment of $7,954,888 represents a re-evaluation by Canada Mortgage and Housing Corporation of the appropriate date for commencement of amortization charges. This adjustment effectively restates the amortization expense to commence at the construction completion date. The prior period adjustment of $54,710 to the Proprietor's account represents revisions to prior years' amortization charges. b) Projects Wholly Funded Portfolio - The prior period adjustment of $176,734 represents the Province of British Columbia's share of previously unrecorded interest charges relating to the Rural and Remote Housing program. c) Rent Supplement Programs - Under agreement between the Province of British Columbia and Canada Mortgage and Housing Corporation, the working capital interest expense for 1979 and 1978 has been revised, resulting In a reapportionment of the subsidies between the Partners for these years. The adjustment relates to the following programs: Assisted Rental Program Section 44(1) (a) NHA $107,553 Rent Supplement Program Section 44(1)(b) NRA F 70 PROVINCE OF BRITISH COLUMBIA 5. Shelter supplements The Rent Supplement Program, Section 44(1)(b) NHA, provides supplements to non-profit societies which are designated as eligible to receive M monthly payments for subsidy assistance. These payments represent the difference between the full recovery rents as approved by Canada Mortgage and Housing Corporation and the actual rental revenue resulting from tenants paying 25% of their income or the market value rent, whichever is less. Shelter supplements under this program ; amounted to $6,217,264 for the year ended December 31, 1980 (1979 -M $6,218,856). The High Impact Grants Program, Section 44(1) (b) NHA, provides grants to reduce the operating expenses of non-profit societies and thereby reduc the average rent required from the tenants. The maximum amount of the grant available Is 10% of the total capital improvements made by the societies exclusive of land. Shelter supplements under this program amounted to $940,605 for the year ended December 31, 1980 (1979 $847,219). The Assisted Rental Program, Section 44(1)(a) NHA, provides supplements for up to 25% of the low income occupants of Assisted Rental Program buildings so that those residents pay 25% of their income or the market value rent, whichever Is less. Shelter supplements under this program amounted to $2,074,306 for the year ended December 31, 1980 (1979 - $1,952,803). PUBLIC ACCOUNTS 1980/81 F 71 Ifflnts in lieu of taxes I mhe Commission, on behalf of the Province of British Columbia and Canada ^■Mortgage and Housing Corporation, pays each municipality a sum equivalent to property taxes for all Crown owned residential properties and M developments. These payments to municipalities constitute grants in lieu of property taxes. ..ease commitments The Commission has obligations under operating leases for office space as follows: 1981 $175,000 1982 160,000 1983 150,000 1984 150,000 1985 120,000 $755.000 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Management Report British Columbia Hydro and Power Authority The financial statements of B.C. Hydro have been prepared by management accordance with accounting principles generally accepted in Canada for public ut consistently applied. Because a precise determination of many assets and liabilitii dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been rr using careful judgement and with all information available up to May 25,1981." financial statements have, in management's opinion, been properly prepared will reasonable limits of materiality and within the framework of the accounting polic summarized in Note 1 of the notes to the financial statements. Financial informal presented elsewhere in this Annual Report is consistent with that in the consolida financial statements. The Board of Directors pursues its responsibility for these financial statemei principally through its Audit Committee which meets periodically with managerr well as with the internal and the independent auditors who have full and free acce the Audit Committee, and meet with it to discuss auditing and financial reporting matters. Management is responsible for, and the Board of Directors has approvec the information in the Annual Report. Report of the Auditors The Lieutenant Governor in Council, Province of British Columbia: We have examined the balance sheets of British Columbia Hydro and Powe Authority as at March 31, 1981 and 1980, and the statements of income and earn employed in the business and changes in financial position for the years ended MI 31,1981,1980 and 1979. Our examinations were made in accordance with gene: accepted auditing standards, and accordingly included such tests and other proce i we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial positio 1 British Columbia Hydro and Power Authority as at March 31, 1981 and 1980anil results of its operations and the changes in its financial position for each of the ye the three-year period ended March 31,1981, in accordance with generally accep j accounting principles consistently applied during the period. Vancouver, British Columbia May 25, 1981 PRICE WATERHOUSE & C Chartered AccounU J PUBLIC ACCOUNTS 1980/81 F 73 |ish olumbia Hydro and Power Authority lees of Income and Earnings Employed in the Business i&a'-nded March 31 1981 (dries ages and employee benefits aerial nd services -.iris, icol taxes and water rentals ;Dreci>n :erest lie 7) Worn jr the year from continuing operations \oteh tor th ear on passenger transportation operations titeslmdll) r.com Dr the year before extraordinary item lordmntem: iss on >continuance of passenger transportation 'serviiWo/e 10) Kom or the year ings oloyed in the business: ibegingofyear teodi/ear 113,039 1980 1979 (in thousands) $1,096,909 S9I6.006 $862,514 165,675 144,296 132,144 191,997 175,773 164,602 89,714 71,176 66,444 136,276 118,925 106,292 400,208 309,760 283,002 983,870 819,930 752,484 96,076 110,030 — (55,918) 40,158 (61,407) 113,039 48,623 (37,900) 2,258 113,039 48,623 279,601 277,343 228,720 $ 392,640 $279,601 $277,343 F 74 PROVINCE OF BRITISH COLUMBIA British Columbia Hydro and Power Authority Balance Sheets as at March 31 1981 (in thous FIXED ASSETS: Fixed assets in service, at cost $6,690,590 Less— Accumulated depreciation 1,198.852 5,491,73M Unfinished construction 1,056,736 6,548.474 CURRENT ASSETS: Cash 1,512 Temporary investments (Note 2) 16,502 Accounts receivable and unbilled revenues 237,257 Materials and supplies, at average cost 59,333*1 Prepaid expenses 10,8401 325 4441 APPROVED BY THE DIRECTORS: Charles W. Brazier, Q.C., Director Robert W. Bonner, Q.C, Director OTHER ASSETS: Mortgages and other deferred accounts receivable 7,148 Insurance fund — Unamortized discount and expense on bonds and debentures 30,661 37,809:' $6.911,711 PUBLIC ACCOUNTS F 75 -KRliABILITIES: jctlnd bentures (Notes 3 and 4) Lvjnayi; (Notes 3 and 4) i*tlliilities ■BEiLOPMENT BONDS, SiferiiSA due September 1,1980 BHlllBILITIES: indedness urns j'able -..Jirest laid jenture payments due within one year - •ting nd instalments grant, less sinking fund aBUDNS ARISING FROM COLUMBIA RIVER TREATY BBUONS IN AID OF CONSTRUCTION HGSHPLOYED IN THE BUSINESS HM ITS (Note 8) 392,640 1981 1980 (in thousands) $5,324,318 48,000 50,734 5,423.052 $5,175,727 35,555 5,211,282 25,000 10,516 217,997 146,411 8,928 227,670 139,588 87,131 57,381 48,181 46,693 519,436 471,060 405,399 414,612 171,200 146,213 279,601 $6,911,727 $6.547,768 PROVINCE OF BRITISH COLUMBIA British Columbia Hydro and Power Authority Statements of Changes in Financial Position for the years ended March 31 ■ 1981 1980 (in thousands) SOURCE OF FUNDS: Continuing operations — Net income for the year $113,039 $ 96,076 Charges not affecting current funds: Depreciation 136,276 118,925 Other 180 666 Funds provided by continuing operations 249,495 215,667 Passenger transportation operations — Loss for the year — (55,918) Charges not affecting current funds: Depreciation — 2,800 Funds required by passenger transportation operations — (53,118) Total funds provided by operations 249,495 162,549 Bonds 325,178 563.011 Notes payable (Note 3) 48,000 -MM Contributions in aid of construction 31,839 24,364 Return of payment in respect of litigation — -MM Miscellaneous 36,842 &,im. 691,354 747,81'a APPLICATION OF FUNDS: Fixed assets 739,902 754,800 Sinking funds— Instalments 47,902 48,887 Income (Note 7) 40,886 33,106 Retirement of bonds and debentures 46,693 —Wm\ Retirement of Parity Development Bonds 25,000 25,000 Extraordinary item—portion of loss on discontinuance of passenger transportation service affecting working capital — 2,022 900,383 863,815 Decrease in working capital* 209,029 115,998 Working capital at beginning of year* 159,549 275,5.11, Working capital (deficiency) at end of year* $(49,480) $159,549 *Exclusive of current portion of bonds and debentures and changes therein. PUBLIC ACCOUNTS 1980/81 F 77 Iffiancial Statements as at March 31,1981.1980 and 1979 B.C. Hydro is a Crown corporation of the Province of British Columbia. On September 11, 1980 the Utilities Commission Act was proclaimed establishing the British Columbia Utilities Commission and empowering it to regulate generally B.C. Hydro's electric and gas services, including rates, subject to any general or special direction of the Lieutenant Governor in Council with respect to the exercise of its powers. In a special direction to the Commission regarding B.C. Hydro, the Lieutenant Governor in Council directed that B.C. Hydro should generate adequate funds from the efficient operation and conduct of its business to support all of its activities and debt and should achieve a financial position that allows it to borrow funds on the most economical terms available. Specifically, the direction stated that B.C. Hydro should achieve by the 1983-84 fiscal year an interest coverage ratio of 1.3:1 and should maintain that ratio thereafter so as to achieve and ultimately maintain a debt/equity ratio of 80:20. The accounting policies of the corporation conform to accounting principles generally accepted in Canada for public utilities. A description of significant accounting policies follows. Fixed assets and depreciation — Fixed assets consist principally of land, water rights, storage dams, plants for the generation, transmission and distribution of electricity and gas, freight railway and rolling stock. Fixed assets include the cost of plant financed by contributions in aid of construction and contributions arising from the Columbia River Treaty. Contributions in aid of construction are being amortized over the estimated service lives of the related assets, and the credit resulting therefrom is offset against the corresponding provision for depreciation. Contributions arising from the Columbia River Treaty are being amortized over the remaining term of the Treaty, which expires in 2025, and the credit resulting therefrom is offset against and is equal to the annual provision for depreciation of the related assets. B.C. Hydro charges interest to unfinished construction at rates equivalent to the cost of borrowing those funds which have been expended annually on each construction project. The rate applied to expenditures in the year ended March 31,1981 was 12.6% (1980— 10.2%; 1979_9.4%). The depreciation policy of B.C. Hydro is to charge the original cost of fixed assets to income over the estimated service lives of the assets. Depreciation is provided on all depreciable assets in service at the beginning of each year and is computed on the straight-line method. Composite rates by service were as follows: 1981 1980 1979 (%) (%) (%) Electric 2.59 2.61 2.56 Gas 2.74 2.70 2.65 Rail freight 3.57 3.64 3.20 Insurance — B.C. Hydro generally follows a policy of self-insurance for damage to plant and equipment and for general liability for losses up to $5,000,000. During the year, B.C. Hydro discontinued the maintenance of a separate insurance fund. To protect against losses in excess of $5,000,000, B.C. Hydro carries catastrophe liability and catastrophe direct damage insurance, with a $100,000,000 limit on the catastrophe liability insurance and a $125,000,000 limit on the catastrophe direct damage insurance. Insurance coverage on major projects under construction is purchased either by B .C. Hydro or by its contractors as required by B.C. Hydro. Fire insurance coverage on certain plant and equipment is also purchased to comply with trust deed requirements. Unamortized discount and expense on bonds and debentures— These costs are amortized by charges to income over the life of the respective issues. Foreign exchange — The liability for bonds and debentures payable in United States currency is translated to Canadian currency at the rates of exchange prevailing at the date the debt was incurred. Current assets and current liabilities in United States currency, including bonds and debentures payable within one year, are translated at the rate of exchange prevailing at the date of the balance sheet. Foreign exchange adjustments are included in income. F 78 PROVINCE OF BRITISH COLUMBIA British Columbia Hydro and Power Authority Note 2 TEMPORARY INVESTMENTS: Temporary investments, at lower of cost or market — Deposits with banks and other financial institutions. Notes of banks and other financial institutions Other Note 3 BONDS AND DEBENTURES: Total bonds and debentures outstanding — Payable in Canadian currency Payable in United States currency (U,S. $1,418,800; 1980— U.S. $1,420,050) Less: Sinking funds on deposit with Trustee, Minister of Finance for the Province of British Columbia Less: Bond and debenture payments due within one year- Sinking fund instalments Maturities, less sinking fund 1981 (in thoitsc $ 4,015 ___ $16,502J 1981 (in thorn $4,503,152 S 476,79J| 5,468,830 87,131 57,381 144.S1M $5,324,318 ] Had the bonds and debentures payable in United States currency all been translati Canadian currency at the rate prevailing at March 31, 1981, the liability would have tx increased by approximately $239,000,000 (1980 — $262,000,000). B.C. Hydro (including its predecessor companies) had 149 series of bonds and d( outstanding at March 31. 1981 (1980— 148). Coupon rates on these bonds and deben: range from 3'/t% to 13'/2%. The average effective interest cost on bonds and debentur* denominated in Canadian dollars outstanding at March 31, 1981 is 8.99% (1980—8. bonds and debentures denominated in United States dollars at March 31,198! thecosli (1980 — 8.68%). The following bonds were issued by B.C. Hydro during the year ended March 31 Coupon Date of Rate% Series Maturity 12.45 WO November 10,2000 $ 'i 11 % FB June 12,2005 II) l3'/z FD January 15,2011 H -*j3jj Many of the series have annual sinking fund requirements. Total bond and debeni maturity payments and sinking fund instalments of the bonds and debentures outstandi) March 31,1981 are as follows: Estimated Funds Ptincipal Amount Accumulated to Maturity Date in Casl R eq ui reme n Is WM Year ending Net Debt Sinking March 31 of Maturities Sinking Funds Maturities l-unds tin miliums) 1982 $ 134.6 $ 77.2 $ 57.4 $ 87.1 1983 167.7 99.9 67.8 90.5 1984 135.6 48.2 87.4 96.6 1985 286.1 51.1 235.0 101.3 1986 115.3 91.4 23.9 98.4 839.3 367.8 471.5 473.9 1987-1991 769.8 428.2 341.6 439.6 1992-1996 1,235.2 957.4 277.8 387.7 1997-2001 1,030.7 872.0 158.7 197.9 2002-2006 1.529.0 1.529.0 — 96.4 2007- 541.6 $5,945.6 541.6 $4,696.0 — 25.6 $1,621.1 $1,249.6 ' (continued): Net debt maturities represent gross debt maturities minus estimated sinking funds at maturity, based on assumed earnings of 10% on existing sinking fund investments and future sinking fund instalments, and estimated discounts on anticipated purchases of bonds subject to annual mandatory redemption. Prior to March 31, 1981, B.C. Hydro had arranged for the issue of $100,000,000 of 14'/2% Series FC bonds, due April 14, 2006. which were issued in April 1981. Part of the proceeds of this issue was used to repay S48.000,000 of short-term notes payable outstanding at March 31, 1981. therefore, these short-term notes have been included with long-term liabilities in the accompanying balance sheet. Also in April 1981. B.C. Hydro issued the following securities: Coupon Rate % Date of Maturity Principal Series FF Notes Series FG Bonds I4'/2 15 April 15.1991 April 15.2011 U.S.$150,000?000 250,000,000 U.S. $400,000,000 il ■ Note 4 The Government of the Province of British Columbia has unconditionally guaranteed the XANTEE BY principal of and premium, if any, and interest on B.C. Hydro's bonds, debentures and notes TONCEOF payable. XLUMBIA: P Note5 A lawsuit started on July 17, I967intheSupremeCourtofBritishColumbiaby the -PAYMENT contractors constructing the underground powerhouse and associated works at Gordon M. Shrum IESPECT OF Generating Station, alleging breach of contract, was settled on August 4,1978 by direct payment 1TIGATION: to the contractors of $33,950,000. This amount was capitalized as part of the cost of construction and included in fixed assets. The $36,500,000 previously paid into Court by B.C. Hydro was then returned. K Note6 Employees of B.C. Hydro are covered under contributory pension plans. ItisB.C. Hydro's . PENSION practice to obtain periodic actuarial valuations of the plans for purposes of determining annual K PLANS: pension costs and funding requirements. Current service costs are provided for and funded when incurred. Past service pension costs and accrued deficits arising from plan amendments, changes in actuarial assumptions and indexing supplements to existing pensioners are provided for and funded over periods and in amounts recommended by the actuary. An actuarial report prepared as of December 31, 1979 indicated an evaluated accrued deficit in the principal plan as of that date of approximately $41,000,000. It is estimated that the deficit has remained substantially unchanged through December 31. 1980. The deficit arose principally as a result of plan improvements introduced over the years, including minimum pension benefit provisions for present members and indexed supplements to existing pensioners. It is being funded, principally, by continuation of payments of $3,061,000 per annum until 1999. During the year to March 31,1981 those employees of B .C. Hydro who had been associated with the urban transit operations were transferred to the Metro Transit Operating Company. The Lieutenant Governor in Council has issued a regulation whereby the pension rights, including appropriate pension funds, are to be transferred from existing pension plans to the Public Service Superannuation Fund. Although this transfer has not been finalized, an actuarial report prepared on the transfer indicates that there will be no significant effect upon the information shown above. The total cost to B.C. Hydro's continuing operations in respect of pension plans, including its share of Canada Pension Plan costs, for the year ended March 31. 1981 was $21,886,000 (1980 — $18,508,000: 1979 —$16,823,000), of which $12,497,000 (1980 —$10,508,000; 1979 — $9,641.000) was charged to income. PROVINCE OF BRITISH COLUMBIA British Columbia Hydro and Power Authority Note 7 Interest and other financing expenses for the three years ended March 31 1981 con INTEREST: the following: 1981 1980 (in thousands) Interest on bonds and debentures $529,267 $467,004 ; Amortization of discount and expense 2,868 2,654 Exchange adjustment on U.S. debt due within one year 7,304 — Other interest 3,197 1,481 542,636 ~47L13^H Less: Income from sinking fund investments heldby Trustee 40,886 33,106 Income from temporary investments 23,141 30,20$^H Interest charged to construction 78,401 94,833 ^ Interest (net) charged to passenger transportation operations — -^_\__M_\ 142,428 "-' J'"M $400,208 $309,760 Note 8 Purchase commitments and contracts of B .C. Hydro for capital projects aggregate COMMITMENTS: approximately$l,005.000.000atMarch3l. 1981. Note 9 Revenues for the year ended March 31. 1981 include $74,445,000 from sales of su SALES OF SURPLUS electricity to the United States (1980 — $38,757,000; 1979 — $34,466,000). ELECTRICITY: Note 10 PASSENGER TRANSPORTATION: In accordance with the provisions of the Urban Transit Authority Act and the Metn j Operating Company Act and with the written directions of the Minister of Municipal Af a issued under the latter Act, B.C. Hydro discontinued its public passenger transportation i effective April 1, 1980 and has transferred to the Urban Transit Authority and the Metro II Operating Company its interest in those assets identified in the directions. B.C. Hydro isi: reimbursed for the costs of services provided to the Metro Transit Operating Company, i The estimated loss to B.C. Hydro resulting from the discontinuance of the passeng transportation service, amounting to $37,900,000, has been shown as an extraordinary i J the statement of income and earnings employed in the business for the year ended Marcl 1 1980. Passenger transportation revenues and expenses for the years ended March 31,19a 1979 have been combined and the net loss for each year shown as "loss for the year on \i transportation operations" on the statements of income and earnings employed in the bud Sources and applications of funds pertaining to passenger transportation operations havea shown separately on the statements of changes in financial position. The passenger tram fl assets, which comprised mainly fixed assets and inventories, have been included at a nou value with accounts receivable at March 31, 1980. Particulars on passenger transportatji revenues, expenses and assets appear in Note 11. Note 11 SEGMENT INFORMATION: B.C. Hydro is engaged in the operation of three principal continuing services: genii transmission and distribution of electricity; distribution of gas; and provision of arailwa j service. Until March 31,1980, the corporation was also engaged in the operation of apj transportation service (Note 10). Most expenses are directly attributable to specific segments. Common expenses ar allocated among the segments using appropriate bases established by regular review anc analysis. Revenues and expenses include transactions between continuing services and j* transportation. Identifiable assets are those assets that are used in each segment's operations. Con" assets are principally temporary investments and unamortized discount and expense on $ | and debentures. OtitW •)'■ iFM March 31,1981 (in millions) jwige id employee benefits. antfiices Kit)! es and water rentals . parses ■■fljomi fore interest. gte7) ■forth ar fcat March 31,1981. i;tMarch31,198! .. si&trch3l,1981 aoon: d assets ar end March 31,1980 (in millions) i(wageid employee benefits. land 'ices drool :es and water rentals . inaomrfbre interest ote 7) bQoss r the year before extraordinary item . e asset .at March 31,1980 tacts it March 31,1980 5itatBch3i, 1980 Etsen xl assets m*d 1 March 31,1979 (in millions) krtwigf nd employee benefits. usaod vices Ir$hoo ues and water rentals . nation pense..^. ; pscon efore interest p§ Uos; >r the year passes at March 31.1979. Nssets at March 31.1979.. S*«arch31,1979. £s on ed assets Rail Electric Gas Freight Sundry Combined $ 881.7 $185.0 $25.2 $ 5.0 $1,096.9 1328.6 26.5 10.6 _ 165.7 66.4 119.7 5.9 — 192.0 83.4 5.1 1.2 — 89.7 125.4 9.1 1.8 — 136.3 403.8 160.4 19.5 — 583.7 477.9 24.6 5.7 5.0 513.2 372.8 23.8 2.7 .9 400.2 $ 105.1 $ .8 $ 3.0 $ 4.1 $ 113.0 $6,449.5 $344.2 $50.6 $13.8 $6,858.1 53.6 $6,911.7 $ 694.8 $ 44.1 $ .6 $ .4 $ 739.9 Continuing Passenger Rail Operations Transportation Electric Gas Freight Sundry Combined (Note 10) $ 717.4 $172.6 $23.5 $ 2.5 $ 916.0 $ 40.5 112.5 22.3 9.5 _ 144.3 77.7 63.3 106.9 5.6 — 175.8 11.5 65.4 4.3 1.5 — 71.2 1.2 109.0 8.2 1.7 — 118.9 2.8 350.2 141.7 18.3 — 510.2 93.2 367.2 30.9 5.2 2.5 405.8 (52.7) 284.8 20.8 3.2 .9 309.7 3.2 $ 82.4 $ 10.1 $ 2.0 $ 1.6 $ 96.1 $(55.9) $5,814.9 $305.1 $50.6 $14.1 $6,184.7 363.1 $6,547.8 $ 726.4 $ 26.9 $ 1.5 $ — $ 754.8 Continuing Passenger RaO Operations Transportation Electric Gas Freight Sundry Combined (Note 10) $ 670.5 $170.1 $20.7 $ 1.2 $ 862.5 $44.2 102.3 20.8 9.1 _ 132.2 81.1 53.5 106.3 4.8 — 164.6 16.4 61.3 3.7 1.4 — 66.4 1.1 97.6 7.4 1.3 — 106.3 19 314.7 138.2 16.6 — 469.5 102.5 355.8 31.9 4.1 1.2 393.0 (58.3) 260.5 18.9 2.7 .9 283.0 3.1 $ 95.3 $ 13.0 $ 1.4 $ .3 $ 110.0 5(61-4) $5,210.0 $287.0 $52.0 $11.5 $5,560.5 $ 43.7 434.3 $5,994.8 $ 43.7 $ 686.1 $ 24.2 $ 7.4 $ .8 $ 718.5 $ 3.1 PROVINCE OF BRITISH COLUMBIA British Columbia Hydro and Power Authority Financial Statistics (in millions) years ended March 31 Sources of Revenue Electric Gas Rail freight Sundry Provincial Government special subsidy Total Disposition of Revenue Salaries, wages and employee benefits Materials and services Grants, school taxes and water rentals Depreciation Interest charged to operations Total Loss on passenger transportation operations Loss on discontinuance of passenger transportation operations Employed in the business Total Fixed Assets Fixed assets in service, at cost Accumulated depreciation Bonds and Debentures — Net Expenditures on Fixed Assets 1981 1980 1979 1978 1977 1976 1975 1974 197371 $ 881.7 717.4 670.5 611.2 466.9 344.5 299.5 270.0 2363j5 185.0 172.6 170.1 135.9 104.5 89.5 77.9 60.9 ssrfl 25.2 23.5 20.7 18.3 16.5 15.1 13.8 12.5 11.2 5.0 2.5 1.2 0.3 0.9 2.1 0.3 0.3 0.2$ 32.6 32.6 916.0 862.5 765.7 621.4 483.S 391.5 343.7 303.7 2i $ 165.7 144.3 132.2 125.7 114.5 103.5 79.1 60.4 51.3 192.0 175.8 164.6 138.9 107.7 91.4 78.6 69.5 47.5 89.7 71.2 66.4 53.4 136.3 118.9 106.3 97.3 45.4 78.3 38.9 70.4 28.4 24.7 21.9 634 59.9 56.0s 400.2 309.7 283.0 261.6 186.9 142.0 116.0 104.0 100.3 983.9 819.9 752.5 676.9 532.8 446.2 365.6 318.5 277.0 _ 55.9 61.4 61.3 50.0 36.3 21.5 10.0 4.7 482.5 387.1 328.5 281.7 25 — 37.9 113.0 2,3 $1.096.9 916.0 862.5 765.7 621.4 483.8 391.5 343.7 303.7 _J! $6,690.6 5,991.3 5,339.3 4,920.5 4,541.3 3.606.7 3,254.4 3,002.3 2,887.1 2,4« 1,198.9 1,063.7 980.5 877.9 784.3 706.1 634.1 568.7 511.9 _Jl $5,491.7 4,927.6 4,358.8 4.042.6 3,757.0 2,900.6 2,620.3 2,433.6 2,375.2 Jji; $5,324.3 5,175.7 4.739.5 4,337.5 3,604.7 2,990.3 2,514.7 2,055.1 1.862.4 l.H $ 739.9 754.8 721.6 641.1 548.5 590.5 463.8 332.3 230.2 34 PUBLIC ACCOUNTS 1980/81 F 83 BRITISH COLUMBIA INSTITUTE OF TECHNOLOGY (ivince of Ilish Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square -Victoria British Columbia V8V1X4 AUDITOR'S REPORT j e Chairman and Members of the Board of Governors of the »sh Columbia Institute of Technology, and Jo e Minister of Education pro'nee of British Columbia: $ h'e examined the balance sheet of the British Columbia insitute of Technology as at 31 March 1981 and the statement of- svenue and expenditure and changes in fund balances for the rear then ended. My examination was made in accordance fri£t generally accepted auditing standards, and accordingly ine'ded such tests and other procedures as I considered BBosary in the circumstances. Igc" opinion, these financial statements present fairly the fibi..clal position of the Institute as at 31 March 1981 and [theresults of its operations and the changes in its fund bal.ces for the year then ended in accordance with generally accited accounting principles, as modified by note 1(a) to tafcafinancial statements, applied on a basis consistent with tha of the preceding year. >ax7?A ^SiCMSjia, British Columbia 17 nne 1981 **>?'S+**. Erma Morrison, C.A. Auditor General PROVINCE OF BRITISH COLUMBIA ■V e-t O r-t Ul *r o co co cn D CO 00 UD Ifl O O 3 H ■3 2 : s si I in ; i 0) TJ Q < 31 4 C O TJ J3 33 o -h o -H - HI JJ B TJ Uj C 3 <w O 3 *J ] i o > m : I o *n b I i «s «6 x i- (OOinh co cn r- rr m to rj> co co i cl in H o ■a > > i titl Il tl tl I •a n n i S t ml C (J i IS 91 O TJ TJ Sj O 3 C > ssss S". O <*- i U O I 3 a w u i PUBLIC ACCOUNTS 1980/81 j cn ifl in cn ill iMH T "T ^ m IH ci ro to <fi O H o ^ co tc is o id mm in \o ft o m inrti>oi ri r* ui <n r- r- r- o HMNN N * « HrH j Cn O r^ T O 3S 83 SS-1 I n H q ( l CQ 13 3 I h ■ n. <M O* 13 U 01 o c q a j CJ jj eg u > Si< vo o i O O U -C 3 > <■ H JJ 4J C - !"SS sii ,S 5 F 86 PROVINCE OF BRITISH COLUMBIA V) cu ti u 3 n ■H x: f"*P :.;"•* rO 6 > c to TJ -H a 01 OJ OJ -C C Vl OJ Dl OJ E U P ro OJ 0) H 0< 3-H 4-1 OJ J3 a-H TJ 3 - O CQ OJ (0 •H 3 OJ m ro x: E N o tr U 0) 4-1 Vt 0 C OJ 0 o 3 nj 0 a Vi ti ■P x: -p OJ $ o Vl TJ a to H o 0 ■B OJ 3 E Oi a c ■a OJ 0 QJ Vl to u c TJ X) (0 o cn 0) 0 C rfl 0 p > c TJ ti w 0) u 3 Ij OJ X! 0 fa o c B 4-1 E OJ E a TJ 0 e-H x: -h OJ TJ c: OJ 3 TJ u e OJ a TJ ti 3 O S OJ -H a U-H -a oj x: o 55 OJ id TJ QJ 0) O 3 c fl TJ +1 OJ a A D Tj 0 E VI OJ C n 3 OJ a 0 TJ OJ TJ - 3 4-1 ij a * u 3 X OJ 0) a 3 01 0 TJ 0) OTJ 3 IP. 3 tx u (0 (0 0 a c ai aj C OJ OJ TJ o 4-1 B 0 cu m 01 3 "tn n 3 OJ c TJ 0 E 3 rO OJ Uj 0 & x: OJ QJ TJ EJ 01 TJ IJ O OJ a u 4-1 OJ OJ E a TJ TJ fl] ro > a) ra S M ti 3 a OJ Vl OJ OJ O o as u 3-W 01 o >i 0 XI >i n 0 QJ O 4-1 fa 0 10 3 u rH a Vl D) m c c 0 cr OJ OJ B 01 •H E a. 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B TJ H OJ 4-1 OJ TJ 3 ty CO TJ QJ P tf oj -a 3 H tp c • 0) 3 0 x: id 0) n > <0 » ro c S in TJ > TT a B <o E ■"H U MOM P 01 ti OJ OJ <u O £ i4*-H o m o KJ H Q> M V) Vt a 01 OJ C Tt •m 3 U OJ TJ C 0 P C X3 0 QJ rO 01 4-1 >i 01 B tD Dl 4-1 TJ -C E 0) a-H U 0) a a Ul 01 01 Vl c c a O TJ X OJ {03 0) QJ O OJ TJ >. 0 o £ Ul D) a oj (J a E-H XT C X) >iP OJ OJ P o> u 0 OJ (0. 4-1 rO XI C OJ in P. 3 B 0 ti ti OJ TJ 'H 0 X 03 3 (0 « 10 > flj Qj 0 a oj O Jj TJ o ■P 0 o OJ ■H TJ TJ a H i 3 TJ 0 UJ ro QJ a 3 TJ a rO Vi 0 QJ a -H g ti 3 • fa OJ 01 3 01 0 TJ Oi 0> ti 3 U -H fa QJ ■P x: c XI TJ a OJ id 0 c 0 0 QJ Ul XI a c e O rO a 0 OJ 0 QJ •H c ■H ED r-l 3 •H A VI u * Oi TJ 0 CJ u o 4-1 4-> QJ m 0 0 rfl P 10 c OJ B •H C 4-1 a O "H ■H CJ M *H ■H U n P 10 B at (0 10 3 Ul +J QJ 4-1 U-H 0 OJ c x: 0 1 o c 53 0 n qj QJ ra C C CO QJ P x: a OJ u D) 0) >i j w c i-i > C QJ OJ c a c 0 iO E M U n) XI ■H -H 01 O H W rO to u 0 OJ 01 0 id Ol ifl 4-1 < M (0 t;i-° 4-1 > -H 0 o c n cu a c O X) Oi 01 OJ W OJ TJ ■rH QJ QJ QJ OJ U O TJ _ X) C OJ u C - 0) ro •r-i+» *> > am QJ C c OJ jG X 3 x: > j3 ai fl > c E <N r-\ JS 0 < 3 O H QJ fa e> nj 0 T5X5 < IH CQ o O u k (0 £) u TJ 01 tP 1 a> 5; -p o - 2 PUBLIC ACCOUNTS 1980/81 0} TJ C F 87 dl C rt 0 Rl TJ x: 0] uj a> tj 01 O 0) rt CO -H •H (0 (0 gj 3 ■P OJ uj oj a O XI •H x: rt rt C ti +> (0 3 x: rt QJ TJ TJ C CQ c 0) fl) OJ rt as 0 • xj ex; -H P 0) TJ 0 il C D> Vl ti CO O-H C fl) CJ C *N V. o p 1-3 c B QJ O B CO - (0 > •v a> to TJ • o » ex: 4-»' 3 ti Vl QJ >i OJ -P 3 P O fa o. u o co in u p CO rt a O Cl (*> UJ -H s dP 3 ol o m -U- rt o -V OJ fl) X *r Vi CO - fl) D) x: m N.XJ 01 O rt o C E ti P o cn qj rt| rt on r- O Vi H Oj E fa n CN PI rt OJ 0 <0 V> <t> p 4J QJ 0 o <-l QJ a) x: CJ <H v< U CP4-1 ti P 3 3 C 0 <0 TJ Rl P •d->-i O -H o> OJ ifl .H fa C P P c a TJ E fn rt a-H OJ ti nj OJ QJ TJ OJ tin x. * E-P O rt MTj O O 0J fl) X-H fl) C Vl P H Vl a) 3 TJ 01 O (0 ti CQ c XJ E S 0J OJ jC fl) to ojSp P fl) ■h a) Q 4-lrt n 3 Xj B Ul P 0J oj vi a O p WC o co in x: oi - 3 OJ Eh o **i in -p > .y QJ rt § 14 -ni o n cn o C P O r- CO 00 * 4J flj 3 U u p • cti o rt oo fl) >iJ3 ■P V H ti Vl -H x: -p < H <0 n in fM OX 0J P 01 0 E. M OJ v> «■ «■ -p -px: a -H Z (A OO S CC41 0) o C P a o x: E E-P 0 oo a a> ra OJ CQ •p a <o > TJ x: 3 u rt CD O-H >i ■P i "H OH 35 C <H a ax: >i-p z X rt E O -P X) H u rt M c cn fa fa a oi g TJ O 1-t o TJ 3 C OJ E OJ o £ C tJ> -h ja ■H >, 0J H O 3 «J TJ O.P x; - CQ < 4J 0 -H 3 Vl CO H -P n) rj qj 3 §3 fl)Tj OJ Oj u a >tX) H TJ C O CO O 0 XI 0 O 10 (0 Vl p z B TJ XJ oi a TJ O OJ rH OJ P a* 0J O o UCO C 0J c g C 3 -P ■H x: 3 cn <P Vl QJ to 0 TJ p 0 B 0 n) ■P 3 C E n 3 C ^ ^ re rt rt 10 01 P P Vl 3 fl tu 3-H rt fl) CXI O > rt 4-1 01 XI B 0) fl) £ to fl) n P ifl; p nj a oj c OJ rt n TJ >i u E qj x:-h vi oj C Vl C Vt Vl c OJ p j< O oj E a o • 01 QJ 0J 0 O 01 Vl QJ C 4-1 flj P OJ TJ -P > a o a) -P-H c > O >i fa CJ E 3 Vi rt O B Vl Vi n £ O -H 4i a vi rfl O <D CO 3 f-4 •H TJ CU rt xi x: Vl B TJ fl) -P OJ C E «) u B 0J 3 in js a) h 0) r-t 0) fl) Vi c e e- 3 UJ 3 -H C H —. TJ ft 0) O a vt 3 a) m c E OJ E 0) tr i QJ • d mum ro a O-H X O OJ O C 0J o <0 E OJ V enp to OJ "M 0J OJ O *Cn C rt UJ C(N QJ 01 XI -^i z c 0 O 0 W 4-1 fl) TJ 01 TJ 3T3 > C O QJ TJ tji O p p 4-1 -H Q> U QJ rt ti rtTJ C fl) ■H fl) 0J E to ^t 0) p a a 0J O"*— • 3 •rt O > TJ fl) a . 0) QJ E OJ CQ rt rt 0 3rt , C P fa V. fl] TJ O rt cr vi ra we CT>rt O c ■£ o a. rt "1 TJ 3 ti fl) -h -h n) tJ C OJ O fl) a vi rt b rt 0 QJ ©ih u xg O >, a) OJ fl) n) JS o CQ1 E- RJ J n u axi j < XI RJ "H U tN* to W V P OJ OJ p p 0 O O Z z z F 88 PROVINCE OF BRITISH COLUMBIA fl 0) ■p n uj rt to rt O 3 0) ■H flj Cn P e vi E 3 ti C < oj iHHOi o a TJ CD 0) u nj e x: 4-1 Dl QJ • n) p e oj U CO P vi-hx: CPC QJ TJ EJ -H 3 QJ fl) 0 JS c > P TJ a p to Ort c -H E M P QJ O 0 1 3 *!0 fa 01 0. fl-H Uj x: OJ C CO rt P p p tO H TJ rfl C ro JS c CO O-H 4-1 OJ rt — a fl E -P E 0 0 >.P c XI <0 n c to OJ o r- qj 3 a c TJ -P >t OJ OJ XI cn fl ti oo OJ C P rt 3 oj in XI S OTJ VJ- O O O OJ - 0 O 3 P tO >i 0 r* -P >i rt ro x: rt rt 0 fl) Eh QJ v> 0) in e > CO > C rt 3 O *rt 0 P rt X) • V -H 0 (0 rt nj id «r- o P CQ > & >i(N 01 0* CO flj OJ TJ id o Oi * 0 0) .0) Vi OJ P atN cn Dl rt a vi -H CO OJ x s c on Vl Vl * U o CO 01 OJ 0) tO - p 3 ac (0 UJ CO - CO o Xi X P 5 a ai OJ 3 00 O P OJ ti 01 z CO -H Vl PI CO fl) 0 fl) 3 H X &* 3 rt 01 p u a Cn< o Z rfl TJ x; 3 P Vi w w in u c o P 3 P cnrt s E W oo E 3 cn 0) ra •H tO Oi P fl) o c S E-H fa Eh rt H tO S rt 3 OJ •h E o < c o qj 3 CJ "H - fl XJTJ H 0) fl ■p +» fl CJ cn rt 3 Ol to rt fl) £j PI 0 >iT"J OJ P "H fl E E D q C fl) c x: -h 3 EH < ■P rt Qi CO p p rt TJ OJ TJ c CO Qiti EH CJ 3H ■PTJ >i *-H X (0 fl) CO z fjirt c o XI oo -H cn Z < 3-H OJ r- fl IU4JH z X CJ < 3 U 0) OJ OT) o 01 r-i fa Vl 00 dp O on a fa rt OJ V a 3 JT E rt 1 ■H 4-i x: on o P 3 P OJ V g H e ii x: 0**"i <H to x: rt D 3-H - p -p pi n Ul P 3 E >i o TJ tO 0) m o uj xi "p. x: u O QJ C C rt M OJ 0 Uj rs vi o Ol rfl o o TJ Vl z rfl Vi rt E QJ OJ £ ro CJ £ E cn QJ QJ 3 rt x: o VO "■TJ r-i E OJ *H p p \o rt 0J (0 a) +i p H CO TJ > E ifl fa •H » cr- r-i ti rt D> CQ n 0 OJ P rt o e p VO rt OJ rt M ro • a vi c in 1*1 CM -H CD « C in rfl Qj Cu 0 < co —i f> •H -ri - as o +i O Ecn flj tN to oj 0 >. O rt to Ev> OJ OJ TJ P C CJ OJ qj vi x: to OJ C flTj Vi CTP p x: qj rt qj e P ed c o p x: Tj CO fl) ti Cn 3 ■H£ to co e 0 fl D> -H W P O CJ 01 rt E p a e p vi Q) o R) to rfl b •rl o a P Vl CO C QJ rt 3 •0 Vi e£, o - O rt U OJ E OJ 3 TJ Q vi a co p 3 «■ 4-1 OJ (0 Rl ■H TJ fl) ax . ro x: X to 3 3 Vl E +> w CJ P Qj & 0" ■ O Ul S C fl) 3 W U ra O (0 0) u o 3 TJ A C 0) fl) rt 10 rt E W OJ O Uj ■Q e p tj ax: O ■0 0 U XI c C *D P E 3 oi in >1 OJ OJ 3 D ti At P Q.TJ 0 Vl 0 E O r- fa B (0 D*CJ P r- oj~s Tj P fl C • in TJ P -H ti r- OJ S WOO fl 3 x: o> » 3 n to to O U cn 3 D* cn £ o id P OJ P CD a to rt rt OJ rt Qi rt tQ fl (1) QJ TJ 3 ■P rt <*> p QJ Dl a) OJ _ - cr rt rt 3 oj p a 01 JS r-l n) CJ rt P D-P 0 js e o J Eh in m a < < CQ OJ 10 E H^r-t m VO r- OJ QJ 0) p P p 0 0 o z z z PUBLIC ACCOUNTS 1980/81 F 89 fl) ^i r-i o u E to O o o o vi ol o o o o p 00 O o o o cn fl 00 r- o n in r- OJ Ixj P rt 0 x: p B fl) 0 £ CO rt o o o o o o o > o o o o o o o o r-i\ O o o o o o o Q< cn in rt| rt in o o o o In in X 0) 00 <2 E Cfl- <l> o j o fl z C/l dl .. X 1? TJ 10 CJ Z ti 3 H g 3 O ti w tOrt (0 fa fc* P 0 OJ en O < Eh H fl ■H H 0) CJ W CO 09 to 0 ti |* D> fl] P CD D J B at •0 ti < rt P fl CO H TJ O O n e t* CJ e< XI to 0 01 o At cc z «H >i J z X 4-> o 4-1 At u M-H c > < fa « C fl at \ CO o H ■1 a o CJ cn ■d E i o XX JS 3 1"- 3 OJ Eh ti CTi cn D _ to 3 o A) CO fl J CO E < x: 0) O H •ri At o 0) 0 3 •d *P i ^ u tji fl OJ M p a r-i o a e o X fl E ■ri X z -H X) 0 fl 3 3 CO OJ (J At •0 S o u a H x: b g c H P At Ifl o 41 9 H C +J At o fa ■Prt X) CQ At fa At At XI ro 10 0 CJ 3 at E TJrt ■d fa P fl ti At At Dv Dl ■d o IS 0 O ■0 c c fa a B At oj a CQ o AI u TJ A) rt CO H E U fl CQ 01 o w ti 0 E At fa 0 a *H O > Uj ti o •H fl tD O to P a o w-i^i QJ E At CO O __\ CD O > JS V «I 3 fa 0 m e >i^ ti Ifl CD flirt U» o 4) o •d e ap E 3 fa ID 9 a rt fl fl C u CO B fl fl -p ^i At Vl H e a O 0 f fl) ■a E CO a H O At o 9 0) 10 At n o £ w CJ fa ti B ti fl) rfl O 0 Ort g r-i ** At .* M U c C 3 fl) (0 TJ m m w o 0 z F 90 PROVINCE OF BRITISH COLUMBIA OJ x; 4-> CO JS CO E P o 0 E P TJ fl) UJ E 0 Uj flj TJ 5 a to TJ H P QJ Tj fl 3 P c OJ P 0(3 0 Ul ti TJ ti fl flj a fl) 3 0 P Uj E 4J 0 to OJ C 0 4-1 3 01 fl ra P to OJ rt X! T3 ti TJ -H CO ti rt cn cn OJ ro OJ CO CD JS U fl X a oj rt 0 CO fl r- x: co *P > rt fl o m to x; «■ E ■p CO >H OJ •H 3 9 Uj O 3 ti o 0 At OJ 0 E > O p a fl OJ z CO C OJ 0 II X EH 3 P o z o w w E fl 0 0 Eh rO O CJ to fa £h OJ 0 01 o < Eh 1 x: oi -P TJ p OJ CJ w Ul ■H TJ X •""H - > (0 OJ b Pi to o Eh < CO OJ 0 0- x: Eh u fl CO CO z fl o 0) Sjj < OJ P ti z CJ > 0 TJ c 0 < fa fa U E QJ p 1 3 QJ CJ i o Eh UJ fa 0 XI OJ 5 OJ co H CO TJ to > CU O n o ra U Eh O ifl a 0 u OJ CJ x: 0 C EC z CQ 3 ti Ul fa n) at to to c > a x: cj OJ 3 P -H 4-> oix: cu ti CQ Uj -h 0 o 3 UJ n p OJ E CO c co a, > OJ C W Tj -H E 0 fl to -H OJ id fl) p p x: fl flj 3 +> to (0 p r-i u Qi to 0 0 £ OJ CO P n) o fl to a o U TJ OJ OJ CO e o x: 3 OJ QJ p fa fl £ o rt EJ 3 OJ B to 01 i0 QJ O TJ x; o a e "Eh c u nj 3 at Uj ra 0) TJ Tj fa 0 >1 ti 3 Ort QJ fl O Rt E E fl u u a 9 to rO QJ P P fl' 3 u C e qj cr 9 3 M CJ OJ U o CJ cn rt OJ CO -P P 0 o z z PUBLIC ACCOUNTS 1980/81 F 91 pf > « C. Mi rl fl (0 01 H il IS" i « XJ XJ 2 O I » § g -H fi T) ' u 3 3 fl 11 I -H H H ll > TJ i > O O 0) Q C i fl cj O c <5 «) rji >, -h -h >, ki i £ u p p xi p ■ 35 § • fa O IO PROVINCE OF BRITISH COLUMBIA O CD ifl lO to co r- £ HinnoiHomo* ^HINrtrOrlHOllO $28,819 2,596 489 1,060 o m o Si 628 279 483 496 75 261 2,009 440 1,017 U U TJ fa fl fl 333 «1 S f3 3 'H a is « | 8 J fl « K 0 s H a CQ o cn co cn o co cn ts it i/i o m t id o O o able su ndable r tigs and s and 1 ral uter nance a and per ng and nee sional ct serv | award expendi ww m cc snhHDicjno S ss PUBLIC ACCOUNTS 1980/81 F 93 BRITISH COLUMBIA IKSTITPTE OF TECHNOLOGY SCHEDULE OF TECHNOLOGICAL EXPENDITURES for the year ended March 31, 1981 Schedule 3 _arm mrmagement Division jCsan Office ^jni trative Management 7.v-a st communications :-Ccro r Programming s Systems jir.a al Management H^sp lity & Tourism Admin. Mark ng Management jnaOper ons Management PCTBE HG* DIVISIOH Sean Office itsaolical Sciences Buil-g H^hein. 1 G Metallurgical L'ivi. Structural I ISled cal. Electronics and In! unentat ion fore; Resource : ore: Products Keck cal Mini] Batui Gas £ Petroleum Surving Recrtional Facilities Management HEEETH tflSIOM Bean' Df f ice pasicealtb Sciences Seal! Engineering Services pedic Laboratory Services £eoei Nursing Services Ssyclbric Nursing Services siuclc Medicine Swimental Health ?rostbics s Orthotics teagrtic Medical Sonography Bfedic Radiography £iooc;al Electronics Salaries Wages $ 125,717 818,589 541,019 641,473 743,650 433,837 561,330 644,206 115,168 402,611 464,894 268,440 385,350 1,111,840 804,574 204,940 640,383 77,377 75,630 526,352 42,163 5,119,722 Employee Benefits 12,378 80,565 56,740 66,155 67,611 40,736 53,531 63,992 441,708 11,303 40,813 47,316 29,205 39,807 109,452 83,661 19,226 65,015 8,029 8,044 52,707 4,811 519,389 120,060 12,708 330,486 30,742 63,063 5,997 666,717 62,478 1,140,001 102,544 872,235 84,602 96,204 7,452 159,842 15,705 41,588 2,793 23,048 856 325,195 30,336 166,142 14,281 Supplies Expenses Total 1980 39,327 -; 177,422 t 138,644 37,939 937,093 843,090 86,657 684,416 595,881 43,491 751,119 692,440 20,922 832,183 747,882 79,785 554,358 494,929 41,652 656,513 557,569 26,275 734,473 625,601 27,092 153,563 148,467 55,976 499,400 463,931 21,338 533,548 497,094 40,665 338,310 310,192 17,875 443,032 416,103 83,338 1,304,630 1,193,560 108,402 996,637 930,488 32,091 256,257 245,332 27,516 732,914 667,630 6,036 91,442 71,248 6,221 89,895 110,248 36,867 615,926 572,059 4,213 51,187 27,949 9,691 142,459 126,043 10,410 371,638 321,339 5,892 74,952 78,094 57,159 786,354 740,181 49,657 1,292,202 1,120,002 35,358 992,195 879,479 27,784 131,440 131,616 12,929 188,476 165,971 19,104 63,485 1,144 7,787 31,691 22,699 378,230 341,363 18,100 198,523 178,313 3BE DISIQH i*an')ffice Cheniry Engli Kathe;ies Shysi .uB.C.I. Preparatory Progra c£oatilng Education and y- Ind;ry Services S&S2S: Centre audicisual ^Teclm xjical Services -1-c-e incipal - Education Off :rr*av"fi>f Absence |-5£eci: Purpose :i™PlCi Vacation and M Tex iation Pays jjPrcvim fcr Salary Increases T^-Ciedule 2) B.*n 19 Employee Vacatii 115,641 442,695 1,005,016 685,745 591,764 38,765 2,879,626 1,307,049 306,553 322,066 135,484 84,877 531,680 223,585 316,827 665,898 10,775 45,330 91,964 67,184 58,052 704 274,009 205,725 29,807 31,855 13,169 8,514 58,605 13,908 16,294 57,005 46,255 18,472 28,831 1,342 744,092 312,011 28,586 12,708 37,274 18 126,569 6,694,019 361,583 1,261,258 $23,407,769 $1,967,183 $2,549,705 142,710 545,030 1,143,235 771,401 678,647 40,811 3,321,834 648,371 382,507 161,361 130,665 590,303 364,062 316 665 827 898 8,516 860 $27,924 657 included in Salaries Wages for each technology. 129,556 514,664 1,097,927 733,673 629,281 57,452 517,008 370,674 170,042 101,810 617,871 405,698 F 94 PROVINCE OF BRITISH COLUMBIA a a a P s A * s fi ii tj Its'*** & ° i3 v 0 o 01 01 a s _ c c c 01 -rl «■" g 01 TJ !3S*i 3« B^ PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH F 95 REPORT OF THE COMPTROLLER GENERAL e fnancial statements of the British Columbia Liquor Htiriution Branch have been prepared from, and accurately ■Sec, the financial records of the Government of British Lurala. While these statements have not been audited, %f o form part of the accounts of the Consolidated Mm Fund which has been audited. D.R. Alexander Comptroller General Sora, British Columbia jtener 29, 1981 F 96 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH BALANCE SHEET as at March 31, 1981 ASSETS 1981 1980 CURRENT ASSETS Cash (note 2) $ 48,354 Accounts receivable 702,657 Inventories 28,741,009 $ 1,576,061 309,470 26,244.301 i 29,492,020 28,129,832 FIXED ASSETS, at cost (note 3) 18,795,875 11,608,624 Less accumulated depredation 8,988,100 7.662.968 9.807.775 3,945,656 $39,299,795 $32,075,488 LIABILITIES CURRENT LIABILITIES Accounts payable and accrued liabilities $34,820,388 $26,207,071 PROVINCE OF BRITISH COLUMBIA Workinq capital advance 4,479,407 5.868,417 $39,299,795 $32,075,488 Commitments (note 5) The accompanying notes are an integral part of these financial statement? (Aekz&ZL W "^H^f-*— General Manager Director of Finance PUBLIC ACCOUNTS 1980/81 F 97 BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH STATEMENT OF INCOME FOR THE fEAR ENDED MARCH 31, 1981 1981 1980 ales (note 4) $694,018,790 $565,617,104 ost of merchandise sold 370,994.246 304,899.082 323,024,544 260,718,022 rovincial Malt Levy (note 4) 32,662,639 31.164.098 355,687,183 291,882,120 perating expenses (schedule) 78,998,408 69,272,673 222,609,447 276,688,775 tner income 3,722,091 1,464,549 et Income $280,410,866 $224,073,996 STATEMENT OF CHANGES lh PROVINCE ADVANCE FOR THE YEAR ENDED MARCH 31, 1981 1981 1980 lalance at beginning of period $ 5,868,417 $ 6,801,609 let Income 280,410,866 224,073,996 'ash payments to Provincial Treasury (281,799,876) (225,007,188) lalance at end of period $ 4,479,407 $ 5,868,417 F 98 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED MARCH 31, 1981 1981 .1980 FUNDS DERIVED FROM OPERATIONS: Net income $'280,410,866 $224,073,996 Add charges not involving an outlay of funds Depredation 1,658,135 671,150 Net book value of fixed asset disposals 55.074 37,188 282,124,075 224,782.334 FUNDS APPLIED TO: Acquisition of fixed assets 7,575,328 2,288,092 Cash payments to the Provincial Treasury 281,799,876 225,007,188 289.375.204 227.295,280 Increase/(Decrease) In working capital (7,251,129) (2,512,946)J Working capital at beginning of year 1.922.761 4,435,707 WORKING CAPITAL (DEFICIENCY), AT END OF YEAR $ (5,323,368) $ 1.922,761 WORKING CAPITAL Current assets $ 29,492,020 $ 28,329,832 Current liabilities 34.820,388 26.207,071 WORKING CAPITAL (DEFICIENCY), AT END OF YEAR $ (5.328.368) S 1.922.761 * PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 1981 1. SIGNIFICANT ACCOUNTING POLICIES: Revenues and expenses are reflected on an accrual basis. Merchandise inventory Is valued at its latest landed cost. Customs and excise taxes are not included in the value of inventory where payment is due upon shipment from the bonded warehouse. Expenditures for buildings, leasehold improvements, furniture, fixtures and equipment are capitalized and are subject to depreciation on a straight Une basis as follows: Buildings Leasehold Improvements Furniture, fixtures and equipment 7-1/2% per annum a minimum of 10% per annum or a rate sufficient to write off the cost over the remaining life of the respective lease. 25% per annum Cash on hand and in banks (overdraft) Cash in transit 1981 1980 $(3,023,186) $(2,491,860) 3,071,540 4,067,921 48,354 $ 1,576,061 F 100 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 1981 3. FIXED ASSETS: Land Buildings Leasehold Improvements Furniture Fixtures and Equipment NET BOOK VALUE 1981 1980 Accumulated Accumulated 1 Cost Depreciation Cost Depreciation I $ 801,752 $ $ 450,752 $ 6,712,737 4,146,293 5,734,951 4,043,623 i ,618,749 169,506 35,734 15,343 9.662,637 4.672.301 5,387,187 3,604.002 18,795,875 8.988,100 11,608,624 7,662.968 $ 9,807,775 $ 3,945,656 Included in sales are non-alcoholic items amounting to $1,021,858 (1980 - $872,710). Sales made directly to Licensed Establishments by authorized Brewers' agents on behalf of the Liquor Distribution Branch totaling 1 $104,772,159 (1980-$95,315,359) are not Included in the sales reported by the Branch. The Provincial Malt Levy reported on the Income Statement represents the margin on these sales. PUBLIC ACCOUNTS 1980/81 F 101 BRITISH COLUMBIA LIQUOR DISTRIBUTION BRANCH NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 1981 5. COMMITMENTS: Employees of the Branch contribute to the Public Service Superannuation Fund 6% of their salaries for basic pension purposes, plus 1/2% of salaries for cost-of-living Indexed increases 1n pension benefits. The contributions shown in the Schedule include in addition to matching employee contributions, supplementary assessments paid by the Branch to fund any deficiency in pensions for employees who retired during the"year. This supplementary assessment was $1,681",585 in 1981 ($1,958,813 - 1980). An actuarial evaluation of the Public Service Superannuation Fund was made at March 31, 1977. Details of the unfunded liability are described in the Public Accounts of British Columbia. The portion of the unfunded liability attributable to the Liquor Distribution Branch was not determined by the actuary. The Branch maintains inventory in its bonded warehouse for which Customs and Excise tax has neither been paid nor recorded. As at March 31, 1981 the future liability for these taxes approximates $3,300,000. In 1979, a new procedure to warehouse Imported stocks by Suppliers' Agents was implemented. Under this new concept, the Branch has a contractual obligation to purchase all inventories held by the agent should he opt out of the program. The obligation of the Branch should all agents choose to terminate their contracts, totals approximately $32,000,000as at March 31, 1981. Total commitments to March 31, 1981 for lease of premises amount to $25,350,000. Of this $4,200,000 becomes payable during the year ending March 31, 1981. 6. COMPARATIVE FIGURES Certain of the 1980 figures provided for purposes of comparison have been restated to conform with the classifications used in the current year. These changes have had no effect on the net earnings. F 102 PROVINCE OF BRITISH COLUMBIA rOCRNlOeON^^OUlf-i— NOinOCOOiOmioNO]r'r-IA(OPJ LO(TiLnOCOO^-r^O>^-CO^-^-Lf>CT>C\J (Q,CkJ onwu),— *»■ .— **■ <SJ O n^lOCI'-Wl-r-SOftlP-fl'i-O'-'NPIOi— *TCX|L.OIO-— 000*1— $44,774 4,067 500 518 474 306 326 313 150 3,951 3,159 1,585 2,174 671 998 649 768 630 480 375 299 244 260 1,247 78 54 35 178 iooO"*ioconi^uiina)wcoincgRio,ONr-o j co o o r^ r— ro COIOT' ^ i— ajwcOi-M^waoo j i£ >o n io to up co .— ^co^vtoo^nN^Mnr. .-1 *, .,iCT>r^*rc\ich.or^r~.*o o*ift"tf> N[D^ Ort i- ON cm n v ^ csjCT..oi/>i{,come\ir-ior— ,— cm *o o. co r*. j— i— lOi^mcvicui— co *, U) woior-r -Ji^3iLOCX>Ulr--.C3Tic\jT3- 3t— c\j r"«. co cn co co c* ro ■— o iflOlfl cn <r cn cn r-i r— ir> r—tr>*T ro ld US if) DNiOOCOCItOlO 1 Or— ifl 10 in n O rn r- ■-O CO ID i cn «r <NI CSJ i— co r- as p g Ol O Oi Cvj i ") uo vo cOinOiflNOCO'fl r— ld t- >a-1— cm i— ct> i— .— co to cn r*. ia ■>cnio loconcoifl^con «■ r«» in ■— «r o Jr>»OiflOinC\JrvCOC\10 sODfl'lJiCOCOrsij-rOMfv 1COLn«T^-CMCSJC\l,— *3-i— «<or>. ot*i ■) cn co cnj — cn p— co i- co oo c\j cm >~ ,— ro O r-*± ro oca JS- C < ro ai < ■ v> a. i J*E S ( » o o s C f- f- O) •»- ai tf) c Oi(_> CA T3S- +■» pr; >»•<- o C Q. CT> O O- rt 3 (— O 1 CO O. - PUBLIC ACCOUNTS 1980/81 F 103 BRITISH COLUMBIA PETROLEUM CORPORATION Report of the Auditors To the Lieutenant-Governor in Council, Province of British Columbia: We have examined the balance sheet of British Columbia Petroleum Corporation as at March 31, 1981 and the statements of income and retained earnings and changes in financial position for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of British Columbia Petroleum Corporation as at March 31,1981 and the results of its operations and the changes in its financial position for the year then ended, in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Chartered Accountants Vancouver, B.C. May 19, 1981. F 104 PROVINCE OF BRITISH COLUMBIA Balance Sheet March 31,1981 Assets Current assets Cash and short term deposits $ 42,945,044 Accounts receivable 21,988,781 Advances for exploration and gas development (Note 2) 494,784 Prepaid expenses 83,964 65,512,573 Prepaid gas (Note 3) Property account (Note 4) Furniture, equipment, automobiles and leasehold improvements, at cost 440,952 Less: Accumulated depreciation and amortization 116,334 Other assets Mortgages and other deferred charges 137,548 $ 66,697,973 liabilities and Retained Earnings Current liabilities Accounts payable and accrued charges Gas credits payable Commitments (Notes 3 and 7) Approved by the Directors: Director 24,719,152 Retained earnings 41,978,821 $ 66,697,973 See accompanying notes to financial statements PUBLIC ACCOUNTS 1980/81 F 105 iterent of Income and Retained Earnings ue Sesfor atural gas, natural gas liquids, andsulJt * 455,379,556 $ 645,104,092 aS)and product purchases 247,168,399 335,919,443 inhislfe and general expenses 1,541,519 1,100,105 248,709,918 337,019.548 wlrom orations 206,669,638 308,084,544 m 1,656,695 1,559,674 208,326,333 309,644,218 »d ear gs at beginning of year aqKevkyreported airtv..... 49,178,216 62,808,008 omime of prior years' net income (Note 5) 4,549,272 2,100,262 S/estat '.JiiEj, 53,727,488 64.908,270 262,053,821 374,552,488 * Tn»>rs to Provincial Treasury 220,075,000 320,825,000 "KlMiigaat end ot year $ 41,978,821 $ 53,727.488 See accompanying notes to financial statements F 106 PROVINCE OF BRITISH COLUMBIA Statement of Changes in Financial Position Year ended March 31,1981 Source of funds Operations Net income S 208,326,333 Add (deduct) items not involving outlay of funds: Depreciation and amortization 25,872 Loss (gain) on disposal of fixed assets .- 1,267 208,353,472 Proceeds from disposal of fixed assets 4,309 Mortgages and other deferred charges 40,761 Preliminary survey and investigation charges 75,518 208,474,060 Application of funds Prepaid gas 723,234 Property additions 16,265 Transfers to Provincial Treasury 220,075,000 220,814,499 J0.8/I Working capital at end of year $ 40,793,421 SJ3.13 See accompanying notes to financial statements Notes to Financial Statements March 31,1981 Not* 1. Summary of Significant Accounting Policies GAS SALES Under the terms of an agreement between westcoast Transmission Company Limited and British Columbia Petroleum Corporation effective November 1.1973, the Corporation sells natural gas to Westcoast Transmission Company Limited at a price equal to the gross revenue received by that Company on the resale thereof less the total cost of service of that Company's utility system operation. DEPRECIATION Furniture, equipment, automobiles and leasehold improvements are recorded at cost and depreciation is provided at rates considered adequate to amortize the cost over the service lives of the assets. Depreciation is computed on a straight-fine basis. Note 2. Advancee for Exploration and Gat Development Advances for exploration and gas development represent funds advanced to develop gas production. The advances are secured on property of the developer and are repayable out of future related production. Note 3. Prepaid Gai Under its gas purchase contracts with producers, the Corporation is obligated to purchase and take delivery of, or pay for, a specified minimum annual volume of gas. In 1980, the Corporation was unable to take delivery of the minimum volume of gas and is, therefore, required to pay for the resulting shortfall (Deficiency Gas). The Corporation's liability for deficiency gas m 1960 amounted to $30,131,664 of which $723,234 was due in February 1981 and $29,408,430 due in February 1982. The Corporation may recover deficiency gas volumes over varying periods, from one to ten years, as permitted by the terms of the respective gas purchase contracts, Note 4. Property Account OfpWCMIOrj'w Coil AmorttMTJon NMBm Mm Furniture Automobiles Leasehold improvements . $200,024 $ 47,388 29,700 8,422 .. 211,228 60,524 $152,6 21,2 150,7 $440,952 $116,334 j $324,6 Note 5. Prior Period Adjustment In February 1980, the Corporation commenced an appe | tWg Court of Appeal against the decisions of the National Ene Boflja May 1978, November 1978 and September 1979. In a judges January 19, 1981, the Court determined, inter alia, that sflja does not own line pack. As a result of that {udgmentBB retained earnings at March 31,1960 previously reportecSSJJ has been restated to show a retroactive increase in incor nra representing the accumulated reduction in the cost of si SotJ the elimination of the line pack inventory. Of this amoutBisB applicable to the year ended March 31,1980, and hassn-Sjl income for that year. The remaining $2,100,262 is applies :o»™ to April 1.1979, and has been credited to retained eami »m previously reported as $62,808,008. Note 6. Remuneration of Directors and Senior Offta 1 io The aggregate remuneration paid to the Directors andser^l Corporation for the year ended March 31.1981 amount* *»K March 31, 1980-$221,117). Note 7. Commitments The Corporation has commitments under agreements tf*J office premises extending to 1984, The aggregate renta Jgw leases amount to approximately $402,000 as at March iw PUBLIC ACCOUNTS 1980/81 F 107 BRITISH COLUMBIA PLACE LTD. Province Of Office Of the 8 Bastion Square British Columbia Auditor General victoria Province of British Columbia Br*1lsh Columbia VBV 1X4 AUDITOR'S REPORT o the Shareholders of British Columbia Place Ltd., and o the Minister of Environment rovince of British Columbia have examined the balance sheet of British Columbia Place .td. as at 333. March 1981 and the statement of source and use if funds for the period from 25 March 198 0 to 31 March 1981. ly examination was made in accordance with generally accepted .uditing standards, and accordingly included such tests and ither procedures as I considered necessary in the circumstances. n my opinion, these financial statements present fairly the inancial position of the company as at 31 March 1981 and the ource and use of its funds for the period from 25 March 1980 o 31 March 1981 in accordance with generally accepted account- ng principles. Erma Morrison, C.A. Auditor General Victoria, British Columbia L5 May 1981 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA PLACE LTD. (Incorporated on March 25, 1980 under the Company Act of British Columbia I and having special powers under the British Columbia Place ActuH BALANCE SHEET March 31,1981 (000' Assets Cash Short term investments Accounts receivable Land Amphitheatre construction and development - note 2 Other site development Furniture, equipment and leasehold improvements less depreciation and amortization ($22,760) Deferred charges $ 1 2,75 6 64.67 3,26 65 11 4 $71,57 Liabilities Accounts payable and accrued Accrued interest Note payable to the Province of British Columbia - note 3 Collateral mortgage payable - note 4 2,09 42,72 17,42 $63,04 Shareholders' Equity Share capital - note 5 Contributed surplus - note 6 $ 8,52 I $71,57 . The accompanying notes are an integral part of the Financial Statements. Approved by the Board: AJ^J. Alvin J. Narod, Director Gilbert J. HdruiiianT UiietTor PUBLIC ACCOUNTS 1980/81 F 109 BRITISH COLUMBIA PLACE LTD. STATEMENT OF SOURCE AND USE OF FUNDS Br le period from date of incorporation March 25, 1981 &£) to March 31, 1981 (000's) BID! of Funds SiDre"ciation and amortization $ 23 BftiiuVits payable and accrued 805 Arued interest 2,094 ft Guts from the Province of British Columbia C. Place Fund 5,403 - iwer Mainland Stadium Fund 3,125 K*! payable to the Province of British Columbia 42,725 Ctateral mortgage 17,425 $71,600 Be"! Funds Ul $64,671 9Antitheatre construction and development 3,269 rOtir site development 650 -rFuiture, equipment and leasehold improvements 138 Derred charges 44 ti Cat, short-term investments and accounts receivable 2,828 $71,600 F 110 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA PLACE LTD. NOTES TO THE FINANCIAL STATEMENTS March 31, 1981 1. Accounting Policies a) All costs of contructing the Amphitheatre are being capitalized, as are all land purchase costs, including interest, propertwH taxes, temporary lease expenses less revenues, and other items related to those purchases. Land purchase costs will be allocated among the Amphitheatre and other projects at a later date. Other site development expenditures are being deferred as development expenses, to be charged to projects in the future. b) Deferred charges will be amortized against Amphitheatre operations over terms appropriate to the expenditure. 2. Amphitheatre Construction $2,816,000 Other development expenses 453,000 $3,269,000 3. Note payable to the Province of British Columbia A note in the amount of $42,725,000. was issued payable on demand to the Minister of Finance of the Province of British Columbia and bearing interest at the rate of 14.35% per annum, payable June 1, 1981. The note has been guaranteed by the Province of British Columbia. 4. Collateral Mortgage Payable This mortgage represents the unpaid balance on the acquisition of certain lands from Marathon Realty Company Limited and is secured by a collateral charge on the lands acquired. Under certain conditions of the agreement with Marathon, this amount could become payable in less than one year. 5. Share Capital Authorized 10,000 common shares without par value Issued and fully paid, one share to the Crown in right of the Province - $1 /cont'd PUBLIC ACCOUNTS 1980/81 F 111 [2S TO THE FINANCIAL STATEMENTS - Page 2 Contributed Surplus The Province of British Columbia has appropriated $15,000,000 for the B.C. Place Fund and $50,000,000 for the Lower Mainland r Stadium Fund, and these amounts are available as special purpose funds. B.C. Place has received $8,528,000 of these monies, $5,403,000 from the B.C. Place Fund and $3,125,000 ! from the Lower Mainland Stadium Fund. Contractual Obligations a) The Company has entered into an agreement with Dillingham Corporation Canada Ltd. to construct the amphitheatre for a guaranteed maximum price of $111,441,000. b) The Company has entered into an agreement with Phillips Barratt for the provision of architectural and engineering services at a cost of approximately $5,350,000. -Contingent Liabilities ■ a) Under the terms of the agreement with Marathon Realty Company Limited, the Company could incur additional liabilities if certain properties are not acquired for Marathon. The amount of such additional liabilities, if any, would be limited to the excess of the appraised value of such properties over the values presently assigned. b) Under the terms of the Temporary Easement Agreement with Canadian Pacific Limited, the Company may incur an additional liability in the amount of $1,000,000., should certain lands be vacated by December 31, 1981. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RAILWAY COMPANY I Peat. Marwick. Mitchell & Co. Chartered Accountants Suite 2100, One Bentall C SOS Burrard Street Vancouver, British CcJum (604)685-8221 To the Lieutenant Governor in Council Province of British Columbia We have examined the balance sheet of British Columbia Railway Company I at January 2, 1981 and the statements of income and deficit and changes in financial position for the fiscal year then ended. Our examination was made] accordance with generally accepted auditing standards, and accordingly inclul such tests and other procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial position of the Railway as at January 2, 1981 and the results of its operati ij and the changes in its financial position for the fiscal year then ended in I accordance with generally accepted accounting principles applied on a basis i consistent with that of the preceding fiscal year. X^T,Aau^4r '.UfcUCl Vancouver, British Columbia, Canada March 6, 1981 Chartered Accountants co PUBLIC ACCOUNTS 1980/81 F 113 o O 1? Oi O o lc o CO '*110 E cri f^* o cn ^ CO LO -- LO CO rt CO b CO UO Mm u UD H cm n|rt LO o cn in O <•> co —< id ^r o o in lo CJ o n Ceo co CO ^ LO CO " c <\J CO vo ♦- « QJ O 3 C £ oj c £ XJ g ^ y> ™ S "c s 3 cn E o a 0) I 1 S- o c to o cu O *3" cs «■ C +J -^ O 3 s> D aS 0) o o u z i— o cn ^"C T TJ ^P OJ tj c ?*c >> yS S3 »— XJ in -m tj ^£ XI co B >» o tj J- o. +j ■o Z o °l rent term holde re ca tr*tbu ote 5 1c1t E <* 1 s 5 1 <c 3 Cur ong- hare Sha Con Def *= o E Z o X i CJ i ' o to oj 0J ■»- XJ Q o a CO O 4 LD CO ^ *3" ot 1- o Q- lO CO o 00 01 CH o cn XJ r- LO CO CO O <-< CO a 1 CO ID •-< rt CO CM LO to \ \i cn *r o co M O o ' \r >>« •XI CO CO o \ n ».- I- CO \j men in co ■-< in o rt ro lO LO rt s cn LO T E CO M > -a o o z < o OJ supplies a ms equipment rties depreciat o £ V oj Is, ite and nt rope ated fi * -a c rO l- QJ Q. r— •r- <D >, E 3 fl S- JC +J Cl I- E s w o -4J o OJ "3 3 j= u OJ <: 3£ O or: ui O < S- PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RAILWAY COMPANY INCOME AND DEFICIT (Dollars in Thousands) Fiscal Year Ended January 2 CeceiE' 1981 197 Operating revenues $143,726 125,3 Operating expenses Transportation 61,232 533 $143 726 61 232 28 920 28 845 14 279 9 462 (6 510) 136 228 Road maintenance 28,920 28,9 Equipment maintenance 28,845 26 Depreciation 14,279 13, Other Government grants - Note 2 (6,510) (8J3 121,a Railway operating profit 7,498 4,6 Other income (expenses) Interest expense - Note 5 (58,472) (54,3 Application of debt servicing grant 57,522 (950) (54,8 Other income 6,094 1,2 5,144 (52.1 Net profit (loss) 12,642 (48,5 Opening deficit 348,497 300.2 Closing deficit $335,855 348.7 PUBLIC ACCOUNTS 1980/81 F 115 BRITISH COLUMBIA RAILWAY COMPANY CHANGES IN FINANCIAL POSITION (Dollars in Thousands) Fiscal Year Ended January 2 p Inds -ovided nOpations 5t profit (loss) rid items not requiring funds gong term financing . rjvernment grants Construction - Note 2 i Debt servicing - Note 5 :unrjssed s Prerty and equipment siiDee Lake Extension - Note 3 Siing funds and long-term debt *rki capital (deficiency) ) Inease (decrease) Oping balance 3 Cling balance 1981 uecember Zd 1979 $ 12,642 14,279 (48,135) 13,364 26,921 64,701 (34,771) 41,376 11,648 12,478 12,090 115,748 18,695 52,496 399 41,525 23,780 674 20,569 94,420 45,023 21,328 (26,328) (34,004) (7,676) $(12,676) (34,004) F 116 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RAILWAY COMPANY NOTES TO FINANCIAL STATEMENTS January 2, 1981 1. Significant accounting policies The accounting regulations prescribed by the Canadian Transport CommisJ for Canadian railways have been adopted to the extent that thfsyis 1 possible without submitting specific accounting policies and depreciation rates to the Commission for approval. Class of business The Railway provides a fully integrated rail service within the Prcrj of British Columbia. Services other than hauling freight are'ncl sufficient size to constitute a separate segment. Road property New construction is recorded at cost net of grants received. Abama or relocated sections are removed at average unit costs. Elemer track structure installed during planned programs are recorded ti cost and the material released is removed from the asset accounla the average unit cost. Labour costs for programmed replacement:r expensed as incurred. All costs of constructing extension lines are capitalized to the dil the line is certified operational by the British Columbia Hinisti Transportation and Highways. Capitalization of interest ceases c provision of depreciation commences on the date of certificatioir| Depreciation Depreciation is provided for major categories of property and equi|i on the straight-line basis at composite rates estimated to redutt original cost to estimated salvage value over the average serviu lives of the classes. The group method is used for recording i depreciation under which the original cost of assets retired le: salvage value is charged against accumulated depreciation. No til or loss on retirements, other than on accidental destruction of rolling stock and on disposal of land, is included in operation: The original cost of principal assets less estimated salvage va*' depreciated over the following number of years: Number of Year: Grades, surfacing and tunnels 100 Rails 50 Ties and ballast 25 Bridges 65 Locomotives and power units 25 Freight cars 33 PUBLIC ACCOUNTS 1980/81 p 117 iRepaS a Rairs and non-programmed replacements of track structure are charged rt against current operations. Betterments and major track relocations are capitalized. steals and supplies TO.Ientories of materials and supplies are valued at the lower of average cost or net realizable value. Govement grants pmGernment grants have been recorded in accordance with the accounting 3 recommendations of the Canadian Institute of Chartered Accountants. Grants directly related to the construction or rehabilitation of road property have offset related road property capital expenditures. Cost assistance grants have been deducted from the related expense I accounts. inco taxes f"r T Railway is exempt from Canadian federal and provincial income taxes. Sanctions in foreign currency ::Tnsactions originating in United States currency are recorded at the approximate exchange rates prevailing at the dates of the r: transactions. Current assets and current liabilities have been I translated to equivalent Canadian amounts at the rate of exchange in effect on the balance sheet date. Leas Ctain long-term lease transactions relating to the financing of rj equipment are accounted for as purchases of property. The capitalized lease obligation reflects the present value of future I rental payments discounted at the interest rate implicit in the lease. The capitalized value of depreciable assets is depreciated over the term of the lease in equal annual amounts. The costs of all other leases are charged against operations as they are incurred. FJ5C year-end : T fiscal year of the Railway ends on the Friday closest to December 31. The 1980 fiscal year ended on January 2, 1981 and comprised 53 neeks; the 1979 fiscal year ended on December 28, 1979 and comprised 52 weeks. F 118 PROVINCE OF BRITISH COLUMBIA Fort Nelson Extension During 1978, the Government of the Province of British Columbia undertook to reimburse the Railway for the costs of the rehabilitation program which began in June, 1978 and to reduce tlq annual operating losses of this Extension. [luring the last three years the Province has provided a total of $39,193,000 to the Railway for the rehabilitation program of whit' $33,565,000 has offset road property capital expenditures. The j balance, together with contributions to offset the operating los have been deducted from operating expenses as follows: 1980 1979 Rehabilitation program, road property maintenance expenses $1,703,000 2,088,0 i\ Contribution to reduce operating losses 4,807,000 6,800,0C Total Government grants deducted from operating expenses $6,510,000 8,888,Oil 3. Dease Lake Extension These costs consist of charges relating to the uncompleted Dease La Extension prior to suspension of construction in 1977 and legal *| other costs incurred subsequently in connection with litigation rj commenced against the Railway by contractors involved in constrtiia of the Extension. There are no commitments to continue construed and in the event any portion of this Extension is abandoned, theoa less any value recovered will be written off at that time. 4. Long-term debt Long-term debt is not secured by assets of the Railway. Bonds issi q the Railway which are held in the sinking fund are not cancelled for financial statement presentation have been deducted from the i| amounts shown as outstanding. As of January 2, 1981 the princir, amount of such bonds held in the sinking fund aggregated $33,07.0? (1979 - $32,915,000). PUBLIC ACCOUNTS 1980/81 ng-term debt outstanding, less current maturities, consists of the Epl lowing: 1980 1979 nking fund bonds and debentures 1981-1985 - 3 1/4% to 53% $ 17,415,000 17,468,000 1986-1990 - 4 3/4% 29,906,000 50,000,000 1991-1995 - 4.5% to 9.34% 142,719,000 142,734,000 1996-2000 - 7.08% to 10.5% 378,210,000 378,210,000 H*01-2005 - 9.05% to 12.75% 200,000,000 155,000,000 768,250,000 743,412,000 Less sinking fund assets net of Railway's own bonds held 106,807,000 86,981,000 661,443,000 656,431,000 rial bonds 4 7/8% - due 1988 1,366,000 1,503,000 ng-term lease obligations 19,560,000 682,369,000 657,934,000 duct current portion 11,159,000 9,900,000 $671,210,000 648,034,000 hds totalling $185,327,000 which are held by the Minister of Finance for Canada contain a provision whereby under certain circumstances I they may be presented for redemption upon six months notice given to the Railway. A further $28,387,000 of bonds are subject to redemption in various amounts at various dates until 1984, at the option of either the holder or the Railway. The Railway also has the I "right under certain circumstances to redeem bonds aggregating $479,602,000 at various dates, principally after 1983. ng-term debt retirements and sinking fund provisions excluding early redemption options, for the four fiscal years ending with 1985 are $10,577,000, $9,919,000, $9,929,000 and $9,847,000. Icluded in long-term debt outstanding at January 2, 1981 are Obligations recorded at par value of $14,287,000 payable in United States currency. The Canadian equivalent of these obligations at January 2, 1981 is approximately $16,986,000. lie Government of the Province of British Columbia has unconditionally guaranteed the principal and interest of the serial bonds and sinking fund bonds and debentures. PROVINCE OF BRITISH COLUMBIA Interest expense: . The Province has granted $70,000,000 to assist in paying the 1980 den servicing charges of the Railway. Of this amount, $57,522,000 ha< been applied to offset interest on borrowed money and the balance I $12,478,000 has been added to contributed surplus. Interest expense is as follows: 1980 1979 Interest on long-term debt $ 72,439,000 64,745,t Less: Sinking fund earnings 10,076,000 8.297.C Interest earned on temporary investments 4,841,000 2,395,C 14,917,000 10,69.2,( 57,522,000 54,053,( Less: Application of debt servicing grant 57,522,000 Net interest on long-term debt 54.053.C Interest on capitalized leases $ 950,000 Share capital Authorized share capital is 2,105,729 shares of $100 each of whjBhj 1,855,729 shares are outstanding. 7. Lease commitments The Railway has significant lease commitments for rolling stock and additional minor lease commitments for equipment and real estate which expire during varying periods to the year 2000. PUBLIC ACCOUNTS 1980/81 F 121 |> following is a schedule of future minimum rental payments at January 2, 1981 required under non-cancellable leases that have terms in excess of one year: Capital Operating leases leases 1981 $ 2,938,000 13,129,000 1982 2,938,000 12,871,000 1983 2,938,000 12,771,000 1984 2,938,000 11,944,000 1985 2,938,000 11,712,000 .Later years 35,988,000 81,747,000 tal minimum lease payments 50,678,000 144.174.000 Iss: J. Executory costs (4,921,000) Bputed interest (26,197,000) Sent value $19,560,000 sets under capital leases recorded in the property and equipment accounts as at January 2, 1981 are as follows: Equipment $19,701,000 Accumulated depreciation 458,000 $19,243,000 raent liabilities ifianuary 16, 1981 a judgement was rendered by the British Columbia Supreme Court awarding two contractors $8,070,000 plus costs and I interest, which in total should not exceed $12,000,000, resulting from litigation concerning construction of the Dease Lake Extension. The Railway will capitalize all amounts paid pursuant to this judgement together with costs and any interest allocable to the period prior to cessation of construction in 1977; interest allocable to periods subsequent to that date will be recorded as an expense of the periods to which it applies. No provision has been made in the accounts as the Railway intends to appeal this judgement. In the opinion of counsel the Railway should succeed in this appeal. contractor has commenced legal action against the Railway to recover losses and other damages for specific claims concerning construction of the Dease Lake Extension in the amount of $1,400,000, plus interest and costs. PROVINCE OF BRITISH COLUMBIA 9. Pension plan The majority of employees participate in a contributory pension™ are entitled to limited vested rights prior to retirement. Based i a report by independent actuaries, the unfunded accrued liabilitie of the pension plan at January 1, 1979 approximated $7,000,000. Ti unfunded liabilities are being amortized over a period of 24 yeSs commencing on January 1, 1979, at a cost of $568,000 per annum. Total pension expense for the year including past service costsH $5,089,000 (1979 - $4,907,000). Total contributions for 1981 are projected to be $5,600,000. The plan is currently being amended to be effective January 1, 1981. The amendments will increase pensions in force at January 1, 1981 l| will make provision for future periodic increases in pensions in force financed out of investment earnings in excess of 5% per annul on pension fund assets held in respect of pensioners. The next actuarial The independent actuarial assump should be revise will be to reduc liabilities, the liability. They will increase on recommended new in the basis of should be a smal payroll. valuation o actuaries h tions to be d. They es e the ongoi reby reduci further es going costs actuarial a valuation a 1 reduction f the plan is due ave advised that, used in the next timate that the e ng costs and the ng or eliminating timate that the J and accrued liab ssumptions. The nd the increased in pension costs as at December 31, 19 in their opinion,^hel actuarial valuation ffect of such a revisij value placed on accruer] the current unfunded D anuary 1, 1981 amendmel i 1 ities, valued on the net effect of the chan cost of the revised pi as a percentage of rJ 10. Remuneration of directors and officers Total remuneration paid to six officers amounted to $304,000 (fivHui 1979 - $245,000). Remuneration paid to eight directors who were n officers of the Railway amounted to $55,000 (eight in 1979 - $38,000); the remaining director served in each year without remuneration from the Railway. 11. Related party transactions All of the outstanding shares of the Railway are owned by the GoverraS of the Province of British Columbia. Long-term debt is guaranteed by the Province and the Railway receivet grant to assist with the related debt servicing charges as set ouij Note 5. The Ministry of Finance of the Province acts as fiscal atl in the administration of the lonq-term debt for which no charge it>| made to the Railway. The Railway also received a grant during tnti year for rehabilitation expenses and certain operating losses incurred on the Fort Nelson Extension as described in Note 2.l*pol charge for property taxes on land used for Railway purposes is mat by the Province. The Railway has undertaken preliminary work on >| behalf of the Province in connection with construction of a 128 kilometer branch line to access coal deposits in north-eastern British Columbia for which the Railway has recovered full costs. :' other transactions between the Railway and the Province are at tei no more or less favourable than those with unrelated parties"^H PUBLIC ACCOUNTS 1980/81 F 123 'Slumbia regional hospital districts financing authority Province Of Office Of the 8 Bastion Square British Columbia Auditor General victoria Province of British Columbia Brtllsh Columbia V8V1X4 AUDITOR'S REPORT To le Chairman and Members of the ?ritsh Columbia Regional Hospital Districts Financing Authority, and :So ie Minister of Finance Ercince of British Columbia: 1 tve examined the statement of assets and liabilities of the Eriish Columbia Regional Hospital Districts Financing Authority as at I March 1981 and the statement of sources and uses of funds for thsyear then ended. My examination was made in accordance with csrrally accepted auditing standards, and accordingly included such tess and other procedures as I considered necessary in the ttitumstances. Inf opinion, these financial statements present fairly the iimcial position of the Authority as at 31 Harch 1981 and the retlts of its operations for the year then ended in accordance with cetrally accepted accounting principles applied, after giving reioactive effect to changes in the method of accounting for accrued inlrest receivable and payable and the basis of valuation of sinking rut investments as explained in notes 3 and 5 to the financial stiements, on a basis consistent with that of the preceding year. Erma Morrison, C.A. Auditor General Sitocia, British Columbia ;14.ugust 1981 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORII STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 1981 ASSETS Accrued interest receivable (note 3) Long-term loans receivable (notes 1,2, and schedule 1) Less accumulated sinking fund instalments and investment income 1981 $ 14,452,584 553,759,000 92,858,339 460,900,661 $ 475,353,245 Approved by the Authority: 71,754 21 400,48S $ 411,ii;:8: LIABILITIES Accrued interest payable (note 3) S 14,452,584 $ 10,62;i(); Long-term debt (note 4 and schedule 2) 553,759,000 472,24001 Less sinking funds on deposit with the Minister of Finance of the Province of British Columbia (notes 3 and 5) 92,858,339 71,75'L2I 460,900,661 400,481181 S 475,353,245 S 411,11:58* The five accompanying notes are an integral part of these financial statements. PUBLIC ACCOUNTS 1980/81 DTIH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORITY STATEMENT OF SOURCES AND USES OF FUNDS FOR THE YEAR ENDED 31 MARCH 1981" :es E Funds 1981 1980 (note 3) -ocds of Authority debentures isaed $ 81,515,000 $ 83,760,000 ■jterst on long-term loans htderable (note 3) 47,107,855 37,986,784 inki! fund instalments received 12,461,900 11,211,182 icon on sinking fund investments fcfiuefS) 8,642,319 6,312,692 S 149,727,074 $ 139,290,658 of inds :>ans:o Regional Hospital J*i:ricts $ 81,515,000 $ 83,780,000 llerit on long-term debt [fan:S'3) 47,107,855 37,986,784 njiaients paid into sinking funds 12,461,900 11,211,182 nvesient income allocated to $i:ing funds (note 5) 8,642,319 6,312,692 $ 149,727,074 S 139,290,658 96.ifinancial position $ NIL $ NIL F 126 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AOTHOBV NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 1. The Authority The Authority was established by the Hospital District Finap Act, RS 1979 Chapter 179. Section 2 of the Act states that the purpose of the Authori >i "to assist in the financing of hospital projects, medical a health facilities, community human resources and health' centrj and any other community, regional or Provincial facilities il the social improvement, welfare and benefit of the communiton the general public good approved by the Minister of Health, fl Assistance in financing is to be provided by either purchasg debentures issued by Regional Hospital Districts or any oth incorporated body that is authorized under an Act, its charr, or its memorandum of association to issue debentures for financing any of those projects or facilities, or by any ot r method approved by the Lieutenant Governor in Council with 'ns raised by the issue and sale of debentures of the Authoritj 2. Letters of Undertaking Loans issued by the Authority during the year totalling $39,569,000 were not secured by debentures. As a temporarjird measure, the Hospital Districts have given Letters of Undeuki to issue debentures for these amounts. PUBLIC ACCOUNTS 1980/81 F 127 ftJSU COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 pisgn'icant accounting policies She :counts of the Authority were maintained on a cash basis, LoHi.ed to include interest accrued on sinking fund investments pa .1 accounting periods up to and including the year ended 31 mbc 1980. For the year ended 31 March 1981, the accounts of -_ie ithority have been maintained on a full accrual basis. bdka:esult of the change, interest accrued on loans receivable and mg-term debt is included in the financial statements. mrs imparative figures for the year ended 31 March 1980 have oeenestated to give effect to the change. Huaesult of the change in accounting policies, the figures for Bitest from loans receivable and interest on long-term debt ;.»ve ncreased by $3,829,781 (1980: $1,278,806) over the amount tsiatitherwise would have been shown. The change has no effect beet net income or equity position of the Authority. Siring funds are maintained by the Trustee, the Minister of :itia« of the Province of British Columbia, to provide for the reci ment of Authority debentures at maturity. Sinking fund i;stments, income earned on sinking fund investments, and the corrponding investment of the income by the sinking fund BCUse have been reflected in the statement of sources and uses lof .fds. F 128 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHOBy NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 4. Long-term debt Issued to: Canada Pension Plan Investment Fund 6.62% to 13.46% debentures, due 1988 through 2001. Province of British Columbia Pension Funds 7.00% to 8.08% debentures, due 1990 through 1993. Province of British Columbia Boards, Agencies and Commissions 6.79% to 10.40% debentures due 1991 through 2001. 1981 1980 e $ 492,259,000 $ 410,74 22,310,000 39,190,000 $ 553,759,000 22,319S 39,1908 $ 472,24001 Debentures issued to the Canada Pension Plan Investment Fund re redeemable on six months notice, in whole or in part before b maturity, at the option of the Minister of Finance of Canadah The Province of British Columbia has unconditionally guaranty the payment of principal and interest on long-term debt. 5. Sinking funds Assets as at 31 March 1981 Cash Investments at cost Accrued interest 1981 $ 538,307 90,372,438 1,947,594 198( $ 341)71 69,74|& 1,66tlg> $ 92,858,339 $ 71,75{*W| $ 75,814,668 $ 56,94812 $ 90,621,656 $ 69,99 647 Investments: market value par value Sinking fund instalments of $14,395,873 are due in each of f next five years. Sinking fund investments were disclosed at par in previous ^>j years. As a result of the change to cost, reported investing values have decreased by $249,218 (1980: $249,218), from tli ■ amounts that otherwise would have been shown. PUBLIC ACCOUNTS 1980/81 F 129 BRli !H COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORITY SCHEDULE OF LOANS RECEIVABLE AS AT 31 MARCH 1981 SCHEDULE 1 ona. interest Dates ita: Rates of ric % Maturity 1981 1980 isCl foguot 6.62- 9.40 1988-1998 $ 4,422,500 $ 4,422,500 iyi-Nf lako 6.75-13.30 1990-2000 7,502,000 7,276,000 11 6.62-13.46 1988-2001 59,052,000 39,822,000 ° 7.47- 9.07 1993-1996 2,525,000 2,525,000 [l Cc 3t 8.01-13.46 1994-2000 1,875,500 875,500 tl Fl s|r Valley 6.62-13.46 1988-2001 16,423,000 11,445,000 MEKt tenay 6.62- 9.05 1988-1996 7,970,000 7,970,000 Hso: iagan 6.62-12.55 1988-2000 14,747,400 14,172,400 tisH jswap 6.62-13.09 1988-2000 6,570,000 6,320,000 ■b*r acona 6.62-13.46 1988-2001 12,719,000 11,382,000 anj'-l lley 7.23-10.02 1992-1999 1,995,000 1,995,000 ]aik. aette 7.23-13.46 1993-2001 11,997,000 8,175,000 loOtl jy 6.62-13.39 1988-2001 12,743,000 11,243,000 -Chtn 6.75-10.02 1989-1999 6,096,600 6,096,600 ■?Soi George 6.62-13.46 1988-2001 20,556,500 16,706,500 rr. V Douver 6.62-13.39 1988-2001 237,591,000 209,591,000 a£a lities oci ion 8.95-13.13 1995-2001 36,500,000 26,500,000 .teSttine 7.54-10.40 1991-2001 9,959,000 9,959,000 £y lundary 6.62-13.30 1988-2000 7,311,000 7,211,000 iSadt ngton 7.14-13.18 1991-2001 2,835,000 1,585,000 to 6.79-13.39 1989-2001 5,945,000 5,475,000 Okargan 6.92-13.30 1989-2000 5,529,000 4,829,000 ran-Uilkameen 6.62-11.24 1988-2000 11,313,000 11 ,313,000 S*V«-Liard 6.62-10.26 1988-1999 13,019,000 13,019,000 Rim: 6.62-11.24 1988-2000 3,472,000 3,472,000 *0. arlotte 6.62-10.26 1988-1999 5,346,000 5,346,000 Sb-lllooet 7.47- 9.46 1993-1998 1,380,000 1,380,000 ne fast 7.01-12.55 1991-2000 3,225,000 3,025,000 iQB- U^l cola 6.75-13.30 1990-2001 ns receivable are redeemable in who 23,139,500 19,112,500 $553,759,000 $472,244,000 le or in part before maturity rath option of the Chairman of the Authority. hseP vince of British Columbia has uncon ditionally guaranteed payment ipr cipal and interest on Regional Hosp ital District debentures. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORI SCHEDULE OF LONG TERM DEBT AS AT 31 MARCH 1981 SCHEDULE Sinking Fund Debentures Interest Rate Date of Series % 5 Maturity August 1988 1981 $ 5,000,000 5 5,0, H1 6.66 H2 6.62 4 November 1988 7,936,000 7,91 H3 6.92 2 January 1989 4,000,000 4,0, H4 7.26 2 June 1989 5,000,000 5,C, H6 7.60 1 October 1989 4,920,000 4,Si, H6A 7.94 3 November 1989 3,000,000 3,Ci, HA 8.33 2 February 1990 3,000,000 3,t| HB 8.29 3 March 1990 3,000,000 3,(1, HC 8.14 1 April 1990 5,000,000 5,(1, BH 8.08 1 August 1990 6,000,000 6,d, CH 7.91 1 November 1990 1,500,000 v| DH 7.01 15 January 1991 5,000,000 SM EH 6.79 1 March 1991 3,000,000 |R| FH 6.90 30 March 1991 3,000,000 3,(1, GH 7.08 15 June 1991 3,000,000 ml HH 7.54 15 September 1991 10,000,000 10,(r, HJ 7.14 1 November 1991 5,000,000 5,0, HK 6.75 10 February 1992 4,928,000 4,!1, HL 7.38 9 May 1992 8,000,000 8,0, HM 7.45 2 July 1992 3,000,000 3,0, HN 7.49 10 August 1992 2,500,000 "*2,| HP 7.76 15 November 1992 3,000,000 3,0, HQ 7.23 8 March 1993 6,500,000 6,*li HR 7.48 7 June 1993 6,000,000 6,0, HS-1 8.00 16 July 1993 5,000,000 5,10, AH 7.00 15 December 1993 7,000,000 7,lfJ, HS-2 7.47 10 January 1994 4,150,000 Ii HT 7.61 9 April 1994 10,000,000 10,'0, HU 8.01 10 May 1994 5,000,000 5,0, HV 9.05 9 August 1994 6,476,000 6,6, HW 8.21 9 April 1995 10,000,000 10,0, JA 8.65 9 May 1995 7,440,000 7,0. JB 8.80 7 July 1995 5,000,000 5,d JC 9.16 9 September 1995 5,000,000 5,0, JD 8.95 10 December 1995 10,802,000 10,2, JE 9.07 9 February 1996 10,461,000 10,1, JF 9.03 9 April 1996 15,000,000 15,0, PUBLIC ACCOUNTS 1980/81 F 131 IsH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORITY SCHEDULE OF LONG TERM DEBT AS AT 31 MARCH 1981 s CHEDULE 2 (Continued) (interest Rate Date o f % Maturi ty 1981 1980 9.04 7 May 1996 9,000,000 9,000,000 9.00 7 June 1996 10,023,000 10,023,000 8.97 9 July 1996 5,702,000 5,702,000 9-25 _i 0 November 1996 10,275,000 10,275,000 9.25 0 November 1996 2,377,000 2,377,000 10.00 3 September 1996 5,000,000 5,000,000 9.02 0 January 1997 8,221,000 8,221,000 9.03 7 April 1997 15,000,000 15,000,000 9.22 0 May 1997 7,000,000 7,000,000 9.18 0 June 1997 3,500,000 3,500,000 1 9.06 8 July 1997 6,000,000 6,000,000 9.00 1 0 August 1997 5,000,000 5,000,000 8.77 7 October 1997 7,000,000 7,000,000 f8.98 9 December 1997 12,073,000 12,073,000 9.37 0 March 1998 10,680,000 10,680,000 9.49 1 0 May 1998 5,000,000 5,000,000 9.41 9 June 1998 5,000,000 5,000,000 9.46 0 July 1998 5,000,000 5,000,000 9.49 0 August 1998 9,000,000 9,000,000 9.36 8 September 1998 7,000,000 7,000,000 9.46 0 November 1998 13,000,000 13,000,000 9.82 0 January 1999 3,000,000 3,000,000 10.16 9 March 1999 10,000,000 10,000,000 10.26 0 April 1999 15,000,000 15,000,000 10.20 0 May 1999 4,000,000 4,000,000 10.02 8 June 1999 3,500,000 3,500,000 10.02 0 July 1999 10,000,000 10,000,000 9.98 0 August 1999 16,905,000 16,905,000 10.22 0 September 1999 2,012,000 2,012,000 10.49 0 October 1999 6,700,000 6,700,000 10.68 9 November 1999 6,450,000 6,450,000 11.24 0 January 2000 4,263,000 4,263,000 12.74 10 March 2000 14,950,000 14,950,000 .../3 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA REGIONAL HOSPITAL DISTRICTS FINANCING AUTHORIlj SCHEDULE OF LONG TERM DEBT AS AT 31 MARCH 1981 SCHEDULE (Continue) Interest Rate Date of Series % 10 Maturity KS 13.39 April 2000 KT 13.46 9 May 2000 KU 12.01 10 June 2000 KV 11.82 10 July 2000 KW 11.61 8 August 2000 KX 12.55 10 September 2000 KY 12.50 10 October 2000 KZ 13.09 10 November 2000 K1 13.30 10 December 2000 K2 13.18 9 January 2001 KA 10.40 20 January 2001 K3 13.13 10 March 2001 1981 8,288,000 4,152,000 8,000,000 3,750,000 13,638,000 4,118,000 7,253,000 4,050,000 4,825,000 2,094,000 2,000,000 21,347,000 2,0, Total long-term debt, at par value $553,759,000 $472, i| 1 PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA RESEARCH COUNCIL @K JLUMBIA RESEARCH COUNCIL «>r«h jr the Societies Act of British Columbia) jggfal _ December 31, 1980 F 133 1979 franc tort-term deposit s ■oftn u ceivable rkan >cess raace > wholly-owned subsidiary pad tenses co ir stments, quoted market value 0. $2,354; 1979, $242,680) arc t wholly-owned subsidiary (Note 2) 6Sset!-tote 3) $ 248,009 $ 291,442 893,646 849,427 601,926 390,202 625,334 537,379 17,528 10,849 2,386,443 2,079,299 242,667 250,085 74,903 394,942 1,356,615 1,316,059 $ 4,060,628 $ 3,740,385 kindedness oaiitayable and accrued liabilities Bsntrceived in advance $ — 440,958 480,962 921,920 $ 375,000 357,792 228.174 960,966 w* iitlatcxcess of revenues over expenditures 3,138,708 2,779,419 $ 4,060,628 $ 3,740,385 See accompanying notes ited I the Board of Management: lacDcild Steer F 134 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RESEARCH COUNCIL Statement of Revenues and Expenditures — Year Ended December 31,1980 m 1979 E Revenues (Note 4) Expenditures: Laboratory and technical services: Contract and in-house research Administration and promotion General support services: Administration and promotion Accounting Building services Depreciation Library Office Personnel Photography Purchasing Workshop Total expenditures Excess of revenues over expenditures before the undernoted Earnings (loss) of wholly-owned subsidiary (Note 2) Excess of revenues over expenditures $ 4,708,0: i 3,896,422 2,613,2. 866,178 696,1! 4,762,600 3,309,4! 163,520 .130,1- 182,750 n»,s 329,152 268.1: 186,837 122,110 I8i,r 322,126 275,0 138,423 114,9 11,662 125,598 I 60,411 51,9 1,642,589 1,345,6 6,405,189 4,655,0 379,328 i (20,039) 10,3: See accompanying notes Statement of Accumulated Excess of Revenues Over Expenditures — Year Ended December 31,1980 197! Unappropriated: Balance, beginning of year Excess of revenues over expenditures Balance, end of year Appropriated for research and development Accumulated excess of revenues over expenditures $ 2,379,419 359,289 2,738,708 400,000 $ 3,138,708 $ 2,316,13, _l 2,379,' , 400,1- $ 2,779,-^ See accompanying notes PUBLIC ACCOUNTS 1980/81 F 135 \mX LUMBIA RESEARCH COUNCIL 1#ac Changes in Financial Position — Year Ended December 31,1980 jtfze rces were provided by: ?■ jrojf enues over expenditures l"JtEdO items not involving a current [fri^if eipt) of working capital: precian jj(^eai lgs) of wholly-owned subsidiary inkm e of investments "tiQg i ital provided by operations BEfme of Canada equipment grant ;eais: m disposition of long-term nt re; rces were used for: rinse equipment Aase long-term investments •>sin vking capital agsajil, beginning of year nj">ca]d, end of year 186,837 181,171 20,039 (10,332) (2,970) (2,350) 563,195 231,797 — 54,549 25,921 369,139 589,116 655,485 227,393 249,934 15,533 82,020 242,926 331,954 346,190 323,531 1,118,333 794,802 S 1,464,523 $ 1,118,333 See accompanying notes Auditors' Report Memrsof i&hiiia Research Council Stitxsned the balance sheet of British Columbia Research Council as at December 31,1980 and the statements of id am tpenditures, accumulated excess of revenues over expenditures and changes in financial position for the year tffrd, ir examination was made in accordance with generally accepted auditing standards, and accordingly included ^s ai other procedures as we considered necessary in the circumstances. Wpini, these financial statements present fairly the financial position of the Council as at December 31,1980 and tateps operations and the changes in its financial position for the year then ended in accordance with generally Ipflanting principles applied on a basis consistent with that of the preceding year. r 17*81 LAVENTHOL & HORWATH Chartered Accountants F 136 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RESEARCH COUNCIL Notes to Financial Statements—December 31,1980 Summary of significant accounting policies: Work in process: Work in process is stated at the lower of cost or expected net realizable value. Investments: Investments are recorded at cost and have been classified as non-current assets as it is the intention of maintain a permanent investment portfolio. Investment in wholly-owned subsidiary: The accounts of Techwest Enterprises Ltd. have not been consolidated with the accounts of British C^B Council because of the profit-oriented nature of the subsidiary's activities, while the Council is a organization. The investment is accounted for by the equity method. Under the equity method the Council II interest in earnings of the subsidiary (adjusted for inter-company profits/losses) in the statement of rew«; expenditures and the investment is carried on the balance sheet at cost plus the Council's interest in tbH undistributed earnings/losses since acquisition. Fixed assets: These assets are stated at cost, including labour, material and overhead for self-constructed assets, net of government grants and accumulated depreciation. Depreciation is being provided by the declining balance method at the following annual rates: Buildings — 2-14% Equipment — 20% Automotive — 30% Translation of foreign currency: Cash, receivables and payables arising from transactions denominated in U.S. currency are adjusted to n of exchange prevailing at the balance sheet date. ($1 U.S. equals, $1.185 Canadian at December 31, Investment in wholly-owned subsidiary: A condensed balance sheet and statement of income of Techwest Enterprises Ltd. follows: Balance Sheet — December 31, 1980 Current assets Equipment, at cost less accumulated depreciation Current liabilities Shareholder's equity: Capital stock Deficit 1980 1979 s 782,491 $ 728,4 8,439 10,3 $ 790,930 716,027 $ 738,8 $ $ 643,8 250,010 250,0 (175,107) (155,0 74,903 94,9 $ 790,930 $ 738,8 PUBLIC ACCOUNTS 1980/81 F 137 BIA RESEARCH COUNCIL ljipenses • (loss) Statement of Income — Year Ended December 31,1980 1980 "1979 950,759 $ 1,112,153 823,142 935,813 127,617 176,340 147,656 166,008 (20,039) $ 10,332 romc equipment ;ce eq iment 1980 Cost Accumulated Grants Depreciation $4,029,805 $ 225,114 510,968 1,662,660 — 230,600 — 8,593 Net $ 679,709 571,497 104,392 1,017 $1,356,615 $4,934,628 2,745,125 334,992 9,610 $8,024,355 $4,540,773 $2,126,967 1979 Net $ 660,309 573,933 80,364 1,453 $1,316,059 tfsrint of British Columbia research grant ame income alii me 1980 $ 5,959,476 464,650 38,317 148,933 173,141 $ 6,784,517 1979 $ 4,007,184 350,349 114,982 83,658 151,860 $ 4,708,033 i com ution of the Government of British Columbia to British Columbia Research Council is applied to defray is o£lh-rislr. exploratory in-house research of particular relevance to British Columbia and for underwriting free sect i h as the Technical Information Service. The grant is not used to underwrite the cost of contract work done spc-ris. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS FINANCING AUTHORITY Province of Office of the „ Bas|ion British Columbia Auditor General victoria Province of British Columbia British Coiul V8V1X4 AUDITOR'S REPORT To the Chairman and Members of the British Columbia School Districts Capital Financing Authorit To the Minister of Finance Province of British Columbia: I have examined the statement of assets and liabilities of t:o British Columbia School Districts Capital Financing Authorirsst 31 March 1981 and the statement of sources and uses of funds or year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly includ s tests and other procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly the financial position of the Authority as at 31 March 1981 and e results of its operations for the year then ended in accordae t generally accepted accounting principles applied, aftezfgivi retroactive effect to the changes in the method of accounting®! accrued interest receivable and payable, U.S. exchange, and asl of valuation of sinking fund investments as explained inj-NotB i the financial statements, on a basis consistent with that ofhfii preceding year. c^QZ* Erma MorriSC Auditor etB Victoria, British Columbia 13 October 1981 PUBLIC ACCOUNTS 1980/81 F 139 B 1|§SH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 1981 ASSETS 1981 1980 (note 3) rrei iAc kjCui " interest receivable Spfe 3) 5 27,512,778 $ 24,005,895 ;nt portion of long-term >ans receivable 3,717,000 3,740,500 Og- ,(n( 31,229,778 27,746,395 :m loans receivable >s 1.2, and schedule 1) Serial 11,401,000 15,212,000 Sinking fund 1,091,456,558 1,022,372,297 uEei 1,102,857,558 1,037,584,297 accumulated sinking fund istalments and investment icome (note 5) 303,023,767 246,392,662 799,833,791 791,191,635 $ 831,063,569 $ 818,938,030 LIABILITIES rrei iAc qCu ued interest payable (note 3) $ 27,512,778 $ 24,005,895 snt portion of long-term debt 3,717,000 3,740,500 31,229,778 27,746,395 ■ag an debt (note 4 and schedule 2) Serial 11,401,000 15,212,000 Sinking fund 1,091,456,558 1,022,372,297 1,102,857,558 1,037,584,297 ile sinking funds on deposit with he Minister of Finance of the rovince of British Columbia nlfce 5) 303,023,767 246,392,662 799,833,791 791,191,635 ie f :ate $ 831,063,569 $ 818,938,030 e^accompanying notes are an integral part of these financial us, A ?Pro j2H|c"urtfs, ffhairman £7*1*. BelT, Secretary F 140 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY STATEMENT OF SOURCES AND USES OF FUNDS FOR THE YEAR ENDED 31 MARCH 1981 Sources of Funds 1981 198 (notJf Proceeds of Authority debentures issued $ 69,744,000 $ 88,59000= Debentures redeemed by School Districts 3,740,500 3,64250 Unrealized foreign exchange gain (loss) on long-term debt 753,739 (3,214C& Interest on long-term loans receivable (note 3) 90,470,289 81,88B4(t Sinking fund instalments received from School Districts 28,074,477 26,97223] Income on sinking fund investments 28,556,628 22^38 846 $ 221,339,633 $ 220,2672l| oo co nnn Uses of Funds Loans to School Districts 69,744,000 88,59000 Debentures redeemed by the Authority 3,740,500 3,64250 Unrealized foreign exchange loss (gain) on long-term receivables 753,739 (3,21446 Interest on long-term debt (note 3) 90,470,289 81,88848 Instalments paid into sinking funds 28,074,477 26,972231 Investment income allocated to sinking funds 28,556,628 22,38.846 $ 221,339,633 $ 220,«J8 Change in financial position $ NIL $ N1"- PUBLIC ACCOUNTS 1980/81 asTISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 IUT; Authority lur: Authority was established by the School District Capital F ance Act, R.S. 1979 Chapter 376. ncSition 2 of the Act states that: "the object of the Authority i to assist the boards of school trustees of the various school dtbicts created under the School Act to finance their capital tt e enditures by purchasing debentures issued by boards of school tstees with money raised by the issue and sale of debentures of r t: Authority." Liters of Undertaking i Lens issued by the Authority during the year totalling s:,461,000 were not secured by debentures. As a temporary m.sure, the School Districts have given Letters of Undertaking . tiissue debentures for these amounts. S:nificant accounting policies bTl accounts of the Authority were maintained on a cash basis, le ratified to include interest accrued on sinking fund iiestments for all accounting periods up to and including the y.r ended 31 March 1980. For the year ended 31 March 1981, the arounts of the Authority have been maintained on a full accrual o,is. As a result of the change, interest accrued on loans Urteivable and long-term debt is included in the financial Usitements. j S:king funds are maintained by the Trustee, the Minister of ?:ance of the Province of British Columbia, to provide for nirement of Authority debentures at maturity. Sinking fund ittalments, income earned by sinking fund investments, and the leccresponding investment of the income by the sinking fund tistee have been reflected in the statement of sources and uses o: funds. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 3. Significant accounting policies (continued) (c) In prior years, financial statement items denominated in Oniijl States dollars were stated at par. In these financial statements, loans receivable, debt payable, and related? accrf interest receivable and payable denominated in United States dollars have been converted to Canadian dollars at the rate prevailing at 31 March 1981. Interest payments and sinking nt instalments were converted at the rate prevailing on the dab t payment and receipt. (d) Sinking fund investments, previously reported at par value, ej now stated at cost. (e) The comparative figures for the year ended 31 March 1980 havl been restated to give effect to the changes. (f) The effects of the changes in accounting policies are as folvl (i) The figures for accrued interest receivable and payab q were not previously disclosed. (ii) The figures for loans receivable and payable have bee increased by $14,978,558 (1980: $16,222,797) over the amounts that otherwise would have been shown. (iii) The figures for debentures redeemed by the School Districts and by the Authority have been increased by $490,500 (1980: $393,250). (iv) The figures for unrealized foreign exchange gains or losses on long-term debt and receivables were not previously disclosed. (v) The figures for interest on long-term receivables ancie have been increased by $4,290,285 (1980: $2,136,969) " (vi) The figures for sinking fund instalments received frc School Districts and paid into sinking funds have bet increased by $412,686 (1980: $352,276). (vii) The figures for accumulated sinking fund instalments K investment income, and sinking funds on deposit withK Minister of Finance of British Columbia have been decreased by $1,438,671 (1980: $1,383,216). PUBLIC ACCOUNTS 1980/81 SBR'ISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 rs&ol-term debt Usted to: 1981 1980 Catda Pension Plan Investment ind 40% to 13.46% debentures, te 1988 through 2001. $ 832,062,000 $ 767,518,000 Pr'ince of British Columbia ; msion Funds 63% to 8.08% debentures, te 1981 through 1993. 76,721,510 77,201,326 :Pr'ince of British Columbia >ards, Agencies and Commissions 64% to 11.00% debentures due i81 through 1986 (includes ',575,400 of debentures held ■ the Authority sinking funds). 96,768,644 91,345,000 Ottr 25% debentures, due 1986. 7,823,000 7,824,000 50% to 6.25% debentures, ' te 1981 through 1987. 93,199,404 97,436,471 1,106,574,558 1,041,324,797 tss current portion 3,717,000 3,740,500 $1,102,857,558 $1,037,584,297 -Detntures issued to the Canada Pension Plan Investment Fund are cretemable on six months notice, in whole or in part before mairity, at the option of the Minister of Finance of Canada. Th Province of British Columbia has unconditionally guaranteed th payment of principal and interest on long-term debt. F 144 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY 1 NOTES TO FINANCIAL STATEMENTS AS AT 31 MARCH 1981 5. Sinking funds Assets as at 31 March 1981 1981 1980 Cash Investments at cost Accrued interest $ 306,450 295,473,393 7,243,924 $ 681,2 240,257,fe ._. 5,453,3* $ 303,023,767 $ 246,392,fc Investments: market value par value $ 239,367,174 $ 296,912,064 $ 189,336,0: $ 241,640,3 Sinking fund investments include $9,575,400 (par value) of debentures issued by the Authority. Sinking fund instalments of $29,590,963 are due in each of tr next five years. Serial debentures maturities of $3,250,000 •%, due in fiscal years 1982 to 1984 inclusive, $2,500,000 due ir 1985, and $1,000,000 due in 1986, not including U.S. exchange PUBLIC ACCOUNTS 1980/81 :fi£ISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY SCHEDULE OF LOANS TO SCHOOL DISTRICTS AS AT 31 MARCH 1981 Schtl Hstict ern: ranlook kimbiley iindttnere Heist Cast:gar ».rro\ Lakes ir ant Forks ■:ett: Valley ioutlOkanagan 'ent:ton teretos 'rintton Soldi teye:toke kraslong- Spilumcheen verm dentil Okanagan Kamlcps xorcirhompson 3arilo-Chilcotin Duestl .illcet SouttCariboo Jerrit". lope "Urctllwack tobotford Jang:y iurrt Jelti Jichrnd /anctver teutstminster Interest Rates % 4.50- 4.50- 4.50- 4.63- 4.50- 4.50- 5.50- 4.50- 4.50- 6.92- 4.50- 4.63- 5.50- 5.88- 4.50- 4.50- 50- 75- 63- 63- 00- 50- 63- 50- 75- 50- 50- 50- 4.75- 4.50- 4.50- 4.50- 4.50- 4.50- 4.50- 13.13 13.46 11.50 10.49 13.46 13.30 13.09 13.09 13.09 10.68 13.39 13.46 11.50 13.30 10.26 12.50 13.09 13.13 13.46 13.46 13.09 13.39 13.39 12.50 13.09 13.39 13.39 13.46 13.46 13.13 13.46 11 .61 13.09 13.13 13.46 Dates of Maturity 1981-2001 1981-2000 1981-1999 1981-1999 1981-2001 1981-2001 1986-2000 1981-2000 1981-2000 1989-1999 1981-2000 1981-2000 1986-1999 1987-2001 1981-1999 1981-2000 1981 SCHEDULE 1 1980 1981- 1981- 1981- 1981- 1986- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 2000 2001 2000 2001 2000 2001 2000 2000 2000 2000 2000 2000 2000 2001 2001 2000 2000 2001 2000 11 ,687 000 $ 11 295 ,000 7 ,491 ,000 6 792 ,000 2 844 000 2 855 ,800 3 , 571 ,800 3 579 ,800 7 ,685 500 6 074 ,000 7 ,061 700 6 374 ,200 1 ,422 000 1 ,367 ,000 3 675 200 3 395 000 4 383 000 4 026 000 2 714 000 2 714 ,000 6 466 000 5 977 000 8 833 000 7 769 ,000 859 000 859 000 3 531 000 2 601 ,000 2 648 000 2 679 000 5 ,401 500 5 330 ,000 2 671 000 2 631 ,000 19 162 000 18 543 000 55 013 000 53 902 ,000 41 871 500 38 362 ,000 7 355 000 7 295 000 24 692 500 22 951 000 13 725 000 12 884 000 2 472 000 2 334 000 6 192 100 5 995 ,800 5 887 000 5 237 000 3 254 200 2 797 500 11 010 500 10 390 000 27 415 700 25 600 ,600 34 012 000 31 463 000 49 035 500 45 857 000 46 937 400 46 679 000 29 ,049 700 26 726 000 55 919 000 51 612 000 7 515 000 5 934 ,000 F 146 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AQTHORHt SCHEDULE OF LOANS TO SCHOOL DISTRICTS AS AT 31 MARCH 1981 School Interest No. District Burnaby 4 Rates _% 41 50-13 30 42 Maple Ridge 4 63-13 46 43 Coquitlam 4 50-13 39 44 North Vancouver 4 50-13 46 45 West Vancouver 4 50-12 50 46 Sunshine Coast 4 63-13 39 47 Powell River 4 50-11 61 48 Howe Sound 4 50-13 09 49 Central Coast 6 40-13 39 50 Queen Charlotte 5 13-13 30 52 Prince Rupert 4 63-13 46 54 Smithers 5 00-13 46 55 Burns Lake 5 00-11 82 56 Nechako 4 50-13 30 57 Prince George 4 50-13 39 59 Peace River South 4 50-12 50 60 Peace River North 4 50-13 46 61 Greater Victoria 4 50-13 46 62 Sooke 4 50-13 39 63 Saanich 4 50-13 30 64 Gulf Islands 5 00-13 09 65 Cowichan 4 50-13 39 66 Lake Cowichan 4 75-13 30 68 Nanaimo 4 50-13 09 69 Qualicum 4 50-13 09 70 Alberni 4 50-13 09 71 Courtenay 4 50-13 13 72 Campbell River 4 50-13 39 75 Mission 5 38-13 46 76 Aggasiz-Harrison 5 25- 9 84 77 Summerland 5 50-13 39 80 Kitimat 5 00-13 13 81 Fort Nelson 4 75-12 74 84 Vancouver Island West 5 13-11 50 85 Vancouver Island North 4 50-13 09 86 Creston-Kaslo 4 63-13 39 Dates of Maturity 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1988- 1981- 1981- 1981- 1986- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1986- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1981- 1986- 1986- 1981- 2000 2001 2001 2000 2000 2000 2000 2000 2000 2001 2001 2000 2000 2000 2001 2000 2000 2000 2000 2001 2000 2000 2000 2000 2000 2000 2001 2000 2001 1998 2001 2001 2000 1986-1999 1981-2000 1981-2000 SCHEDUI}: (contirap 1981 22,512,500 17,918,500 53,881,000 42,708,500 8,580,500 8,070,500 5,984,300 9,311,600 2,206,000 3,818,500 7,462,000 10,792,000 7,212,000 11,907,600 77,765,000 8,660,000 12,342,500 39,812,000 16,764,400 15,772,100 4,174,000 14,088,000 2,935,000 33,005,000 8,442,000 11,230,600 11,130,800 13,350,000 7,820,200 1,045,000 3,104,000 6,252,000 5,315,000 3,851,000 13,104,000 4,962,000 2,>V 15.S$r! 52,re,i «,»,( 8.14,' 7,14,1 5,J?;! 8,14,1 1,B>,( 3 52,( 6 13,1 9 26,{ 7)8,1 11 i7,( 72!7,f 8)2,1 9 77,( 38 72,1 16 95, 14 76,1 419,1 1307,( 222,1 3130,1 842,( 1198,1 1071,. 9 99, 661, 1 50, 204,1 552,1 558,1 351,1 1233,1 4 66,1 PUBLIC ACCOUNTS 1980/81 p 147 BR ISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY SCHEDULE OF LOANS TO SCHOOL DISTRICTS AS AT 31 MARCH 1981 Scho. >istr:t itikii terras >husw> sgh :'J:.S.:XChange Curtnt portion Interest Rates % 5.88-11.50 4.50-13.39 4.50-13.46 10.20 Dates of Maturity 1986-1999 1981-2001 1981-2001 1999 SCHEDULE 1 (continued) 1981 2,501,000 22,514,500 15,326,600 500,000 1980 2,410,0 21,730,0 13,575-8 500,0 $"T"r6"9"f"r5"96"r0"0"0" $Tr025~,Tb"2"7*o" 14,978,558 16,222,7 '"lT'r6*6",'"5"7"4*,'"558 T ro"4* 175*2 4*7? 3,717,000 3,740,5 $1,102,857,558 $1,037,584,2 i dientures of the School Districts are redeemable in whole or pa: before maturity at the option of the Chairman of the tho.ty. e P)vince of British Columbia has unconditionally guaranteed fae: of principal and interest on School District debentures. F 148 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORI I SCHEDULE OF LONG-TERM DEBT AS AT 31 MARCH 1981 Serial Debentures Series Interest Rate % 5.25 5.38 Dates of Maturity 15 November 1981-1983 1 September 1981-1985 1981 750,000 _2i^0L000 3,250,000 SCHED0LE -I $ 1.0,c 4.'0,<| Sinking Fund Debentures Interest Series Rate % M 6.25 N 6.25 V 6.75 W 6.88 X 6.88 Y-1 6.61 Y-2 6.66 Y-3 6.40 Y-4 6.92 Y-5 7.26 BA 7.45 Y-6 7.60 Y-7 7.94 Y-A 7.83 Y-B 8.17 Y-C 8.33 Y-D 8.29 Y-E 8.14 Y-F 7.85 BT 11.00 BB 8.08 BC 7.91 BD 7.01 BE 6.79 BF 6.90 BG 7.08 BH 7.54 BJ 7.14 Date of Maturity 1 November 1986 16 February 1987 15 November 1987 15 December 1987 15 January 1988 1 May 1988 5 August 1988 1 October 1988 2 January 1989 2 June 1989 15 July 1989 1 October 1989 3 November 1989 8 December 1989 5 January 1990 2 February 1990 3 March 1990 1 April 1990 1 May 1990 2 July 1990 1 August 1990 1 November 1990 15 January 1991 1 March 1991 30 March 1991 15 June 1991 15 Septembe rrl 99 1 1 November 1991 20,000,000 25,000,000 1,000,000 15,000,000 10,000,000 5,000,000 5,271,000 10,112,000 4,035,000 4,264,000 10,000,000 4,916,000 5,367,000 6,468,000 6,391,000 3,094,000 10,319,000 3,155,000 6,000,000 5,200,000 6,000,000 10,500,000 10,000,000 3,000,000 6,000,000 7,000,000 10,000,000 899,000 20,10 25,10 1,10 15,10 10,10 5,10 5,1 10,12 4,15. 4,54 10,10 416 '-• 5 '' 6 68 691 3 94 1019 3 55 6 00 600, 1000, 1000, 300, 600, 7 00, 1000, 99, PUBLIC ACCOUNTS 1980/81 F 149 ;i3H COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY SCHEDULE OF LONG-TERM DEBT AS AT 31 MARCH 1981 SCHEDULE 2 (continued) Interest Date of Rate % Maturity 1981 1980 7.14 10 November 1991 9,101,000 9,101,000 6.93 30 December 1991 5,000,000 5,000,000 6.90 1 March 1992 8,000,000 8,000,000 7.38 10 May 1992 7,014,000 7,014,000 7.45 2 July 1992 7,000,000 7,000,000 7.49 10 August 1992 6,260,000 6,260,000 7.50 7 September 1992 5,000,000 5,000,000 7.49 10 October 1992 5,000,000 5,000,000 1 7.51 10 November 1992 8,907,000 8,907,000 7.38 8 December 1992 8,199,000 8,199,000 7.26 10 January 1993 4,627,000 4,627,000 7.34 9 May 1993 10,000,000 10,000,000 7.69 9 July 1993 10,000,000 10,000,000 8.50 1 October 1993 7,500,000 7,500,000 7.50 10 December 1993 7,726,000 7,726,000 7.00 15 December 1993 7,000,000 7,000,000 7.53 8 February 1994 9,487,000 9,487,000 7.61 10 April 1994 10,197,000 10,197,000 8.01 9 May 1994 10,000,000 10,000,000 8.01 10 May 1994 4,469,000 4,469,000 8.46 6 June 1994 7,124,000 7,124,000 9.05 8 August 1994 10,000,000 10,000,000 9.07 9 December 1994 10,000,000 10,000,000 9.07 10 December 1994 538,000 538,000 8.63 9 January 1995 8,177,000 8,177,000 8.46 10 February 1995 5,207,000 5,207,000 8.38 7 March 1995 10,000,000 10,000,000 8.38 10 March 1995 12,656,000 12,656,000 8.21 10 April 1995 7,722,000 7,722,000 . 8.65 8 May 1995 10,000,000 10,000,000 8.65 9 May 1995 10,000,000 10,000,000 8.96 10 June 1995 7,310,000 7,310,000 . 8.80 8 July 1995 8,000,000 8,000,000 9.16 10 September 1995 7,348,000 7,348,000 9.48 10 November 1995 13,794,000 13,794,000 . 9.14 9 January 1996 12,900,000 12,900,000 9.06 10 March 1996 5,648,000 5,648,000 9.06 10 March 1996 20,481 ,000 20,481,000 9.03 8 April 1996 6,919,000 6,919,000 9.04 10 May 1996 18,073,000 18,073,000 9.00 10 June 1996 18,000,000 18,000,000 8.97 9 July 1996 10,000,000 10,000,000 8.98 10 August 1996 7,840,000 7,840,000 F 150 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORIlJ SCHEDULE OF LONG-TERM DEBT AS AT 31 MARCH 1981 Interes Series Rate % BR 10.00 CP-G 8.93 CP-H 9.25 CP-J 9.22 CP-K 8.73 CP-L 8.83 CP-M 9.03 CP-N 9.22 CP-0 9.18 CP-P 9.06 CP-Q 9.00 CP-R 8.99 CP-S 8.77 CP-T 8.88 CP-U 8.98 CP-V 9.37 CP-W 9.40 CP-X 9.49 CP-Y 9.41 CP-Z 9.46 CP-AA 9.49 CP-AB 9.36 CP-AC 9.35 CP-AD 9.46 CP-AE 9.84 CP-AF 10.16 CP-AG 10.26 CP-AH 10.20 CP-AI 10.02 CP-AJ 10.02 CP-AK 9.98 CP-AL 10.22 CP-AM 10.49 CP-AN 10.68 CP-AO 1 1.50 CP-AP 12.74 Date of Maturity 13 September 1996 8 October 1996 10 November 1996 10 December 1996 10 February 1997 10 March 1997 7 April 1997 10 May 1997 10 June 1997 8 July 1997 10 August 1997 9 September 1997 7 October 1997 10 November 1997 10 January 1998 10 March 1998 10 April 1998 10 May 1998 9 June 1998 10 July 1998 10 August 1998 8 September 1998 10 October 1998 10 November 1998 8 December 1998 9 March 1999 10 April 1999 10 May 1999 8 June 1999 10 July 1999 10 August 1999 10 September 1999 10 October 1999 9 November 1999 10 December 1999 10 March 2000 SCHEDULE : (continui' 1981 10,000,000 13,005,000 5,000,000 10,994,000 8,686,000 30,125,000 5,654,000 8,128,000 14,700,000 9,912,000 8,000,000 8,000,000 6,000,000 8,000,000 5,310,000 20,000,000 12,000,000 12,000,000 10,000,000 4,593,000 10,832,000 8,764,000 6,638,000 9,995,000 6,474,000 10,000,000 10,103,000 22,572,000 7,500,000 5,988,000 6,000,000 7,000,000 4,000,000 8,100,000 6,000,000 11,329,000 1!! 10,1) 13, ill 10,!« 8,tj 30,1 Vl 8,3 14,0 9,2 8,01 8,0 6,0 8,0 5,1 20,0 12,0 12,0 10,0 4,3 10,1 8,4 6,8 9,5 6,4 10,'0 10,13 22,2 7,10 5, 6,10 7,10 4,10 8,10 6,)0 11.B PUBLIC ACCOUNTS 1980/81 p 151 i:SH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHORITY SCHEDULE OF LONG-TERM DEBT AS AT 31 MARCH 1981 SCHEDULE 2 (continued) 1981 1980 8,000,000 6,000,000 7,083,000 5,000,000 5,000,000 10 September 2000 5,000,000 10 October 2000 5,000,000 10 November 2000 10,000,000 10 December 2000 3,461,000 10 March 2001 10,000,000 1,008,161,000 938,417,000 Date of Maturity 10 April 2000 9 May 2000 10 June 2000 10 July 2000 8 August 2000 i:he United States of America in U.S. Dollars: liffures Interest Dates of .Rate \ Maturity 1981 1980 5.00 14 May 1981-83 750,000 1,000,000 4.75 16 July 1981-83 750,000 1,000,000 4.75 1 April 1981-84 2,000,000 2,500,000 4.50 1 September 1981-84 2,000,000 2,500,000 4.63 1 February 1982-85 2,000,000 2,500,000 4.63 15 April 1981-85 2,500,000 3,000,000 10,000,000 12,500,000 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SCHOOL DISTRICTS CAPITAL FINANCING AUTHOR? SCHEDULE OF LONG-TERM DEBT AS AT 31 MARCH 1981 Sinking Fund Debentures Series Interest Rate % J 5.00 K 5.50 P 5.88 Q to U 4.50 to 6.25 Date of Maturity 15 February 1986 9 May 1986 15 April 1987 15 October 1987 Total payable in the United States of America in U.S. Dollars U.S. exchange Total long-term debt Less: Current portion SCHEDULE (continu 1981 12,000,000 20,000,000 2( 25,000,000 2( 13,185,000 . 1 70,185,000 80,185,000 14,978,558 95,163,558 9 1,106,574,558 1,04.1 3,717,000 $1,102,857,558 $1,0:J! PUBLIC ACCOUNTS 1980/81 F 153 BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. >SBdrt 3d Accountants IODINE SDDELL AUDITORS* REPORT To the Shareholder of ^ British Columbia Steamship Company (1975) Ltd. We have examined the consolidated balance sheet of British Columbia Steamship Company (1975) Ltd. as at December 31, 1980 and the consolidated statements of income and deficit and changes in ^financial position for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. In our opinion, these consolidated financial statements present fairly the financial position of the company as at December 31, 1980 and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Chartered Accountants Victoria, Canada March 4, 1981 Offices throughout Canada, International Firm Klynveld Main Gperdeler F 154 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. (Incorporated under the laws of Canada) CONSOLIDATED BALANCE SHEET AS AT DECEMBER 31, 1980 ASSETS CURRENT ASSETS Cash Accounts receivable Inventories Prepaid expenses OTHER ASSET Organization costs FIXED ASSETS (note 2) Vessel, equipment and leasehold improvements Less accumulated depreciation LIABILITIES 1980 53,068 112,482 78,826 29,614 273,990 2 1 518 537 306 799 980 507 $ 1 254 497 f57 L,25 1,18 2.1,« 1, J 50 l,i,97| 5 1.J.17 CURRENT LIABILITIES Accounts payable and accrued liabilities Vessel lease payable (note 3) Demand debt and accrued interest payable (note 4) CAPITAL STOCK, CONTRIBUTED SURPLUS AND DEFICIT CAPITAL STOCK 5 Common shares (note 5) CONTRIBUTED SURPLUS 20C DEFICIT S 428,453 S ! ,85 1,987,735 5,031,823 2,3 *2.l 7,448,011 (6,393,849) JliMll (6,193,514) JLpi S 1,254,497 S 1:>>17: Commitments (note 6) Approved by the Board PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. CONSOLIDATED STATEMENT OF INCOME AND DEFICIT YEAR ENDED DECEMBER 31, 1980 F 155 1980 renue ssse ers iff^bo d services ehics ulesommission - "Flying Princess" (note 7) Ither n-bod services BGosof sales Lope ting expenses hip erating expenses Dec oEng e room rsShi general Fue oSeale terminal 3Vicria terminal :ome oss) before non-operating expenses oni'sation and selling iflniTitration telli: ome oss) before undernoted expenses ;esse lease sBnpory terminal modification 35riijss Marguerite" survey and docking lefit inteut leprc.ation 'rizanation costs written off DJIiUE (LOSS) ■JEI-lT BEGINNING OF YEAR HCUT END OF YEAR $ 1,806,473 $ 4,038,664 913,532 223,865 54,961 1,990,710 330,854 2,998,831 6 ,444,669 326,163 749,750 673,126 677,790 999,289 1 ,427,540 416,483 295,863 440,208 423,267 323,309 459,026 423,229 803,416 530,928 455,332 417,097 282,157 3,550,543 4 ,146,601 (551,712) 2 ,298,068 474,464 530,436 507,135 362,573 981,599 893,009 (1,533,311) 1 ,405,059 1,987,735 323,430 286,029 103,459 502,519 347,889 77,297 502,500 9,210 1,842 3,186,220 955,690 (4,719,531) 449,369 (1,674,318) (2 ,123,687) $(6,393,849) $(1 ,674,318) TT F 156 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. CONSOLIDATED STATEMENT OF CHANGES IN FINANCIAL POSITION YEAR ENDED DECEMBER 31, 1980 $36 1980 WORKING CAPITAL DERIVED FROM Operations Ne t income $ Depreciation and amortization which do not involve working capital \ 34 m Proceeds from the sale of fixed assets WORKING CAPITAL APPLIED TO Operations Loss for the year Less depreciation and amortization Additions to fixed assets INCREASE (DECREASE) IN WORKING CAPITAL POSITION WORKING CAPITAL DEFICIENCY AT BEGINNING OF YEAR WORKING CAPITAL DEFICIENCY AT END OF YEAR 4,719,53L| 86,507 4,633,024 4,827 ,22 4,637,851 ,22 (4,637,851) ,63 (2,536,170) (3, ,80 $(7,174,021) S(2, ,1" PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 1980 ^POLICIES rinciples of consolidation The consolidated financial statements include the accounts of the company and its wholly-owned subsidiary, British Columbia Steamship Company Inc. nventories Inventories are valued at lower of cost and net realizable value. ixed assets Fixed assets are stated at cost less accumulated depreciation. The vessel, which was not in use In 1980, is carried at its 1979 scrap value. The leasehold improvements are depreciated on the straight-line basis over ten years. Other fixed assets are depreciated on the diminishing balance method at the annual rates indicated in note 2* ranslation of foreign currency (i) Current assets and current liabilities are translated into Canadian dollars at rates of exchange at the year end. (ii) Fixed assets are translated into Canadian dollars at average rates of exchange prevailing for the month in which assets were acquired, (iii) Revenues and expenses are translated into Canadian dollars at rates which approximate the average monthly rates of exchange for the month in which the transactions were recorded, with the exception of depreciation which reflects historic rates used for the related assets. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 1980 FIXED ASSETS Accumulated Rate Cost depreciation Net Vessel - T.E.V. "Princess Marguerite $1 685,132 $1 085,132 S 600,000 s ,!)f Automotive equipment 30% 15,764 12,766 2,998 ;?s Furniture and fixtures on shore 20% 15,456 9,419 6,037 74 Radio equipment 25% 29,079 21,966 7,113 l*'l Vessel equipment 20% 384,448 247,579 136,869*1 1 '^ Tools 100% 550 550 Cutlery, china and linen 100% 15,528 15,528 Leasehold improvements - Victoria 1/10 5,555 1,910 3,645 Leasehold improvements - Seattle 1/10 366,794 142,949 223,845| ] ii $2 ,518,306 $1 ,537,799 $ 980,507 1 $1,2 ,97 The "Princess Marguerite" is shown as an asset of the company even tugfe title rests with Her Majesty the Queen in right of the Province of Itisli Columbia. 3. VESSEL LEASE PAYABLE Crowi»r-f $1,987,735 Is payable to the British Columbia Ferry Corporation, a CrowiS] poration, for the lease and other related costs of the motor vessel "Vicria Princess", used during the 1980 operating season. 4. DEMAND DEBT AND ACCRUED INTEREST PAYABLE Demand debt $4,500,000 $2)0,09 Accrued interest 531,823 —i£| $5,031,823 $2i9,30 The demand debt is payable to the shareholder, the Province of Britis^ Columbia. PUBLIC ACCOUNTS 1980/81 F 159 BRITISH COLUMBIA STEAMSHIP COMPANY (1975) LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 1980 mar. stock nTheompany is limited by Its articles to Issuing a maximum of 55,000 common I shas. :0HHIENTS *oTheompany rents the terminal facilities in Seattle under a long term lease twhi expires In 1982, the annual rental for which is $76,500 U. S. funds. ITheental expense under this lease in the current period Is $88,786 Canadian JTun . There Is an option to extend the lease a further five years at an annual orenl to be agreed upon. alheompany is committed to certain expenditures required to return the cS-Prcess Marguerite" to service in the 1981 operating season. The estimated ccosrequired to complete the project Is $4,900,000, the funds for which are pbei negotiated as part of a refinancing being arranged with the Province of pBrlsh Columbia. SEESIOMMISSION - "FLYING PRINCESS" pJhe:ompany charged the Flying Princess Transportation Corporation a fee for itiot selling "Flying Princess" tickets through its facilities and for other padaiistrative functions. EMULATION OF DIRECTORS AND SENIOR OFFICERS biThuggregate remuneration paid or payable to directors and senior officers oof ie company was $183,719 (1979, $169,689), of which $3,300 was paid to diutors as directors' fees and $180,419 was paid or payable to senior officers sss'fined by the Company Act of British Columbia, under which the company is j-reutered as an extra-provincial company. F 160 PROVINCE OF BRITISH COLUMBIA ss PUBLIC ACCOUNTS 1980/81 BRITISH COLUMBIA SYSTEMS CORPORATION F 161 ^n&onczcwum Chartered Accountants 1010 Bank of Commerce Building 1175 Douglas Street Post Office Box 1205 Victoria, Canada V8W2V3 (604) 386-3521 AUDITORS' REPORT hecHc-urable Hugh A. Curtis, tuiist" of Finance, Eovir. of British Columbia: We have examined the balance sheet of the British Columbia Systems Sorpoi ion as at March 31, 1981 and the statements of income and retained earnings, and chges in financial position for the year then ended. Our examination was EE-rie '.accordance with generally accepted auditing standards, and accordingly indue, such tests and other procedures as we considered necessary in the circumstance ) In our opinion, these financial statements present fairly the Maanul position of the Corporation as at March 31, 1981 and the results of its cperanns and the changes in its financial position for the year then ended in Bccoroce with generally accepted accounting principles applied on a basis Icons i:mt with that of the preceding year. ■Mctoi, Canada. H^y: 1 1981. /Jmk&TL mm Wm Chartered Accountants. F 162 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SYSTEMS CORPORATIOK (Incorporated as a Crown Corporation under the System Act R.S.B.C, 1979) BALANCE SHEET MARCH 31. 1981 (OOP's) Current: Cash Accounts receivable Prepaid expenses Total current assets Fixed, at cost: Computer and ancillary equipment (note 3) Furniture and fixtures Leasehold Improvements Land (note 4) Less accumulated depreciation and amortization Net fixed assets S 8,704 5 5,309 11,192 11,291 309 25S 15,815 1,440 2,650 1,638 12,975 990 1,854 21,543 15,819 9,952 8,755 11.591 7,064 S31.796 $23.922 Approved by the Directors: Director, B. SANGSTER Director, D. A. ALEXANDER PUBLIC ACCOUNTS 1980/81 F 163 LIABILITIES agent: Accounts payable and accrued charges $ 8,164 $ 5,996 accrual for major conversion project (note 11) 5,000 Net income for the year to be transferred to the Province of British Columbia (note 5) 1,522 237 Current port:ion of long-term debt 3,631 3,929 M Total current liabilities 18,317 10,162 rag-teim debt (note 6} 3,479 3,760 sttificates (note 7) 10,000 10,000 (see accompanying notes) F 164 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SYSTEMS CORPORATION STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED MARCH 31, 1981 (OOP's) Revenue: Processing System design and programming Equipment rental Direct expenses recovered from clients Interest and other income Major conversions (note 11) Total revenue Expenses: Employee Equipment rental and maintenance Services purchased for clients Administrative and general Depreciation and amortization (note 3) Interest on long-term debt Provision for major conversion project (note 11) Total expenses Net income for the year Retained earnings, beginning of the year Net income to be transferred to the Province of British Columbia pursuant to Section 8(5) of the System Act (note 5) Retained earnings, end of the year (see accompanying notes) $23,348 $18,131 18,896 15.04 4,708 2,7E 1,349 1,67 802 371 2,1!. 4 9,103 40,lii 16,725 13.6;. 6,675 6,0< 10,397 9.7C 5,244 2,83 1,996 6,7! 944 93 5,600 47,581 39.931 1,522 2: NIL »: 1.522 PUBLIC ACCOUNTS 1980/81 F 165 BRITISH COLUMBIA SYSTEMS CORPORATION STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED MARCH 31, 1981 (OOP's) Jb'3 Vcof funds: -Opetions - DO-aN income for the year 39. A: depreciation and amortization j ot being current outlays of funds otal from operations i^roeds from issue of certificates 3 Addions to long-term debt (t of current portion) ffroeds on disposition of equipment otal source of funds ■pi it ion of funds: j Add ions to fixed assets Ion term debt repayments etncome to be transferred to the geral revenue of the Province of Etish Columbia (note 5) otal application of funds sscree (decrease) in working capital H&rjd capital, beginning of the year tforfci. capital, end of the year (see accompanying notes) 1980 1 1,522 $ 237 1,996 6,783 3,518 7,020 5,000 3,738 1,030 897 448 8,153 13,498 7,420 4,438 4,019 3,191 237 12,961 7,866 (4,808) 5,632 6,696 1,064 $ 1.888 $ 6_696 F 166 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA SYSTEMS CORPORATION NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 1981 1. The Corporation The British Columbia Systems Corporation is incorporated as a Crown Corporation of the Province of British Columbia under the System Act J R.S.B.C. 1979- The purpose of the Corporation is to establish and implement such policies as It considers appropriate for the consolidation and ration- I alization of data processing services provided for government entities. To achieve this purpose, the Corporation: a) provides data processing and related services required for governmental t purposes; b) recommends and implements data processing standards, practices, policies) and technical guidelines to facilitate a progressive improvement of information systems required by government entities; and, c) subject to approval of the Lieutenant-Governor in Council, sets rates fol the use of data processing products and services provided to its users. Significant accounting policies As prescribed by Section 9(6) of the System Act, the financial statements of the Corporation are prepared in accordance with generally acceec accounting principles. Significant accounting policies followed in the preja* tion of these financial statements are: a) Fixed assets: The Corporation leases most of its computer equipment. Cert* of these leases, however, transfer the benefits and risks incident to ownership to the Corporation. In such cases, as more fully described it notes 3 and 5, the leases have been capitalized. The costs of fixed assets are depreciated and amortized over cI their estimated useful life on a straight line basis as follows: Computer and ancillary equipment - over periods ranging up to five ;iI3 Furniture and fixtures - over ten years. Leasehold improvements - over terms of leases. PUBLIC ACCOUNTS 1980/81 L JBfjcant accounting policies (continued) vp Revenue recognition: Revenue is recognized in the accounts as the services are i;- performed. ce Expense recognition: All purchases with the exception of fixed assets and prepaids : are expensed in the accounts as incurred. d Development costs: Development costs are expensed in the accounts as incurred. .e Income taxes: The Corporation is exempt from Federal and Provincial income ke taxes. ^totalization of leases Included in fixed assets is computer and ancillary equipment rorded at a cost of $12,243,000 (1980 - $10,477,000) arising from the capi- tization of certain leases. The related accumulated amortization amounts to .$550,000 (1980 - $7,325,000). The estimated useful economic life of various capitalized pcputer and ancillary equipment has been reviewed, resulting in a reduction ^amortization charges of $438,000 in 1981 (1980 - $3,900,000 increase). Id During 1981 the Corporation purchased land in the Municipality *._: cSaanich upon which it plans to build a complex to consolidate its current toria facilities. L Pursuant to Section 8(5) of the System Act, the Corporation is Juired to transfer Its net income to the Province of British Columbia annually. PROVINCE OF BRITISH COLUMBIA 6. Long-term debt Long-term debt arises from the capitalization of leases. The minimum annual contractual obligations with respect to these leases are as follows: 1982 - $4,373,000 1983 - 3,113,000 1984 - 514,000 1985 - 137,000 8,137,000 Less maintenance costs and imputed annual interest 1,027,000 Capitalized lease obligations 7,110,000 Less current portion 3,631,000 Long-term portion $3.479.000 7. Certificates Pursuant to Section 8(6) of the System Act, the Corporation may be advanced or borrow up to $25,000,000. In computing that amount, the aggregate net rentals payable by the Corporation under leases for personal property for a term exceeding one year shall be excluded. The Corporation has been authorized to issue $10,000,000 in certificates. All of the certificates have been issued to the Minister of Finance, Province of British Columbia, for cash. These certificates are unsecured, bear no interest and are redeemable only at the option of the Corporation. 8. Commitments The Corporation leases its premises and computer equipment fo periods of up to five years. The minimum annual contractual obligations of non-cancellable leases are as follows (excluding amounts relating to capitalized leases): 1982 - $7,919,000 1983 - $3,586,000 1984 - $2,573,000 1985 - $1,572,000 1986 - $1,040,000 PUBLIC ACCOUNTS 1980/81 F 169 ■ Ballon and superannuation plans Until the Corporation establishes a pension or superannuation $1!; the Public Service Superannuation Act applies to the Corporation and its of :ers and employees. The Corporation is obliged to pay into the Public ice Superannuation Fund amounts equal to employees' contributions required '-ithe Public Service Superannuation Acti 3" an : f-Seiaeration of directors and senior officers Remuneration of directors and senior officers as defined under IsithCompany Act R.S.B.C. 1979 was $468,000 (1980 - $260,000). "Ktiar conversion projects La) In 1981, the Corporation announced the decision to move to a single computer I architecture at the central computer facility. A conversion project is 3.under way which will result in all applications on the central computer facility being processed on a single computer architecture by early 1982. the cost of the conversion, estimated at $5,600,000, has been fully provided I in these financial statements. lib)In 1980, the Corporation completed two major conversion projects resulting in the transfer of certain clients from two IBM 370/145 computer systems. tiQoarative figures The figures for 1980 have been reclassified where appropriate r it conform with the method of presentation adopted in 1981. F 170 PROVINCE OF BRITISH COLUMBIA CRESTON VALLEY WILDLIFE MANAGEMENT AUTHORITY TRUST FUN 8 Bastion St. Province of Office of the British Columbia Auditor General Victoria Province of British Columbia British cbiun V8V1W AUDITOR'S REPORT To the Members of the Creston Valley Wildlife Management Authority, and To the Minister of Environment Province of British Columbia I have examined the balance sheet of the Creston Valley Wildlife Management Authority Trust Fund as at 31 March 191 and the statement of operations and surplus for the year tli ended. My examination was made in accordance with general accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in th circumstances. In my opinion, these financial statements present fairly tl financial position of the Trust Fund as at 31 March 1981 ail the results of its operations for the year then ended in i accordance with generally accepted accounting principles, >! modified by note 1 to the financial statements, applied on I basis consistent with that of the preceding year. Erma Morrison, C, Auditor General! Victoria, British Columbia 21 September 1981 rm~ PUBLIC ACCOUNTS 1980/81 F 171 CRESTON VALLEY WILDLIFE MANAGEMENT AUTHORITY TRUST FUND BALANCE SHEET AS AT 31 MARCH 1981 EXHIBIT A ETS Cat sghit-term investments taunts receivable 3Fi:d assets (note 1) 1981 $ 59,443 50,000 2,720 112,163 1 $112,164 1980 $ 46,836 40,000 2,884 89,720 1_ S 89,721 3IL IBS Re ndable security deposits iBn'rned revenue (note 2) WW - Exhibit B $ 6,594 30,000 36,594 75,570 $112,164 $ 4,234 30,000 34,234 55,487 $ 89,721 »;th e accompanying notes are an integral part of sse nancial statements. psovl b; ement Authority Hi Sdnes - Member PROVINCE OF BRITISH COLUMBIA CRESTON VALLEY WILDLIFE MANAGEMENT AUTHORITY TRUST FUND STATEMENT OF OPERATIONS AND SURPLUS FOR THE YEAR ENDED 31 MARCH 1981 1981 Grants Province of British Columbia Government of Canada EXHIBIT 110,000 vo ? 55,000 $ 5:i754 55,000 55)00 "*T0<&5 Operations Campground West Meadows Donations Permits Interest Sundry EXPENDITURE Campground West Meadows Public services and information Grazing Habitat management General Land Office furniture and equipment Equipment and machinery 13,112 7,680 966 3,603 13,926 2,184 41,471 151,471 10,541 912 22,440 2,584 39,917 51,712 166 3,116 131,388 EXCESS OF REVENUE OVER EXPENDITURE FOR THE YEAR 20,083 SURPLUS - Beginning of year 55,487 SURPLUS - End of year (Exhibit A) $ 75,570 i:i26 !103 !83 •591 11191 i:f05 4J799 15)74] 1230 228 2856 238 3 922 5948 3000 _ 15422- 452 5035 $ 5 487 _iJ| rw PUBLIC ACCOUNTS 1980/81 CRESTON VALLEY WILDLIFE MANAGEMENT AUTHORITY TRUST FUND NOTES TO FINANCIAL STATEMENTS 31 MARCH 1981 pgfeificant accounting policy FixJ assets All:xpenditures on land, buildings, office furniture and reguMient, machinery and equipment, and motor vehicles are charged f*o aerations in the year they are incurred. The cumulative rajtpditures from the Trust Fund for the acquisition of fixed pisses is as follows: I Lar Wad] ing s u0ff:e furniture and equipment •lacinery and equipment HBot: vehicles 1981 33,012 5,953 7,753 31,632 5,325 1980 33,012 5,953 7,586 28,516 5,325 53,675 80,392 theromparative figure for 1980 has been restated to exclude the valss attributed to donated assets which, in prior years, were incided in the amounts disclosed. piBtrned revenue Onerned revenue comprises an amount of $30,000 received from the Widish Columbia Hydro and Power Authority to secure a ptresmission line right-of-way. The amount will be recognized as kx«nue on the issue of the related permit, the terras of which are .-stil under negotiation. gfltlr expenses paid by the Province of British Columbia ran ddition to the grants included in the statement of operations penc'surplus, the Province of British Columbia paid $75,972 (1980 - | 571190) for expenses of the Management Authority from apiopriated moneys, which do not form part of the Trust Fund. PROVINCE OF BRITISH COLUMBIA DISCOVERY FOUNDATION Chartered Accountants Suite 2100, One BentallCe* Peat, Marwick, Mitchell & Co. EKwSc*** (604)685-8221 ACCOUNTANTS' REPORT To the Management of Discovery Foundation We have examined the balance sheet of Discovery Foundation as at M..h 31, 1981 and the statements of income and expense and surplus and changes in financial position for the year then ended. Our examination was made In ace last with generally accepted auditing standards, and accordingly included such te; at other procedures as we considered necessary in the circumstances. Consolidated financial statements, in which the financial statement the Foundation have been consolidated with those of its subsidiary company, a_\ been reported on by us as auditors of the Foundation for presentation to the trustees at the annual meeting, and consequently, only limited information i regard to the subsidiary is included in these financial statements. In our opinion, the accompanying financial statements present fairl:he financial position of Discovery Foundation as at March 31, 1981 and the resui oj its operations and the changes in its financial position for the year then eadjj accordance with generally accepted accounting principles for non-profit organizations applied on a basis consistent with that of the preceding year. 0^/L^dZZJ A Vancouver, British Columbia, Canada May 12, 1981 Chartered Accountants PUBLIC ACCOUNTS 1980/81 F 175 DISCOVERY FOUNDATION Balance Sheet March 31, 1981 (With comparative figures for 1980) 1981 Assets 1980 (Reseated Note 2) lerfentissets: Cash Jteiuleposits (Note 3(c)) Acctsd Interest receivable 1 Total current assets Lvestait in and advances to Discovery |rEarl Incorporated (Note 2): Sl'es I a Acinces $ 264,429 9,550,000 152,406 9,966,835 5,208,446 5,208,448 $ 15,175,283 12,780,317 110,231 12,890,548 875,162 875,164 13,765,712 Liabilities and Surplus tram Liabilities: ranbverdraft oAcccits payable Total current liabilities r?luE per accompanying statement intinjicy and commitments (Note 3) . !*vacupanying notes to financial statements. Approved by the Board of Trustees: $ 174,577 1,300 500 1,300 175,077 15,173,983 13,590,635 $ 15,175,283 13,765,712 £ Trustee _£g^^3^^r5istee F 176 PROVINCE OF BRITISH COLUMBIA DISCOVERY FOUNDATION Statement of Income and Expense and Surplus Tear ended March 31, 1981 (With comparative figures for 1980) 1981 Income: Term deposit interest Other interest Expense: Bank fees Consulting fees Legal and accounting Management fees - Discovery Parks Incorporated Miscellaneous Travel and public relations Excess of income over expense for the year Contributed principal funds from the Province of British Columbia Surplus, beginning of year, as restated (Note 2) Surplus, end of year See accompanying notes to financial statements. $ 1,668,967 1,668,967 1,583,348 13,590,635 1980 (Resta Note 286, 24,! 311, 5,470 - 34,291 11, 7,116 24, 36,000 18, 2,742 - 38. 85,619 94. 1,583,348 216 13,374 13,5901 $ 15,173,983 13,5901 PUBLIC ACCOUNTS 1980/81 F 177 DISCOVERY FOUNDATION Statement of Changes in Financial Position Year ended March 31, 1981 (With comparative figures for 1980) 1981 1980 s proded by: xcossf income over expense for the year $ 1,583,348 216,624 rtacil funds contributed - 13,374,011 acres in accounts payable 800 500 eorea in term deposits 3,230,317 - I otal funds provided 4,814,465 13,591,135 snapped to: narea in tern deposits - 12,780,317 ncrea in investment in Discovery Parks nJncooraced 4,333,284 875,164 strea in interest receivable 42,175 110,231 1 otal funds applied 4,375,459 13,765,712 ease ecrease) in cash for the year 439,006 (174,577) rbbanoverdraft) at beginning of year (174,577) - i$banoverdraft) at end of year $ 264,429 (174,577) accoc.nying notes to financial statements. F 178 PROVINCE OF BRITISH COLUMBIA DISCOVERY FOUNDATION Notes to Financial Statements March 31, 1981 Significant accounting policies: (a) Incorporation: The Foundation was incorporated on September 24, 1979 under t provisions of the Societies Act of the Province of British ■:: Columbia. (b) Charitable organization: The Foundation is a registered charitable organization for inie purposes and therefore no Income taxes have been provided iitts financial statements. (c) Investment in Discovery Parks Incorporated: Because these financial statements have been prepared for marans purposes only, the company's investment in its subsidiary cpar Discovery Parks Incorporated, is accounted for in the acconwy: financial statements by the equity method. Consolidated financial statements for the same period have br- prepared by the Foundation for distribution to its' tnrstei Investment in and advances to Discovery Parks Incorporated: The Foundation holds 100% of the issued and outstanding shares of D:ov< Parks Incorporated. The advances to Discovery Parks Incorporated are unsecured, bear imest chartered bank prime rate plus 1% per annum, and have no fixed t&ilQi repayment. The interest charges for the year ended March 31, 19S:ia^ been waived by the Trustees of the Foundation. Condensed financial information of the subsidiary is as follows at March 31: Assets: Cash Refundable deposit Investment in research parks Deferred start-up costs Fixed assets, net of accumulated depreciation Liabilities: Accounts payable $ 843,028 1R| Due to Discovery Foundation 5,208,446 _JJ*£ 6,051,474 l,C,3i: 1981 1 ■ 104,700 «9( 88,420 5,003,701 4 36( 800,533 4 n 54,122 ] _ 6,051,476 ii2 iS Share capital $ 6.051,476 ^_\ During the year ended March 31, 1981, the subsidiary changed its ac|!>i policy regarding start-up costs on a retroactive basis. These cc*s now deferred and will be amortized at a later date. Accordingly'Jr. investment in the subsidiary at March 31, 1980 was increased by . which was the amount of such costs that had previously been vrltif income to that date. PUBLIC ACCOUNTS 1980/81 DISCOVERY FOUNDATION Notes to Financial Statements, continued March 31, 1981 ^r.ti.ency and commitments: (a The Foundation has issued a letter of credit for $2,039,000 and guaranteed a letter of credit for $1,733,375 of Discovery Parks Incorporated both to the Corporation of the District of Bumaby. [±J[4 Dillingham Corporation Canada Ltd. has a contract to manage the construction of the multi-tenant facilities at the Willingdon site in KBurnaby for a fixed fee of $250,000. : (c Total costs on construction projects incurred to date are $4,245,000 ■ leaving a balance of projected costs to complete of approximately ■$13,798,000. The term deposits of $9,550,000 are committed to the ■projects. :(c The subsidiary leases land for a term of 75 years commencing in 1981 requiring minimum rental payments in the first ten years of $2,500 per hectare (estimated 1982 rental is $11,000), and thereafter a ■rental based on the fair market value for rental of such land. ubseient event: Lfclmpril 1981 a cash contribution of $1,000,000 was received from the ii ovince of British Columbia in respect of the government's March 31, 1981 .seal year appropriations. F 180 PROVINCE OF BRITISH COLUMBIA HEALTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Squat Victoria British Columbia V8V1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of the Health Facilities Association of British Columbia, and To the Minister of Health Province of British Columbia: I have examined the balance sheet of the Health Facilities J Association of British Columbia as at 31 March 1981 and the I statements of revenue and expenditure and surplus and changrl in financial position for the year then ended. My examinatnj was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances, a In my opinion, these financial statements present fairly thJ financial position of the Association as at 31 March 1981 a the results of its operations and the changes in its financil position for the year then ended in accordance with generals! accepted accounting principles applied on a basis consisterd with that of the preceding year. Hi 1 Erma Morrison, (m Auditor Gener; victoria, British Columbia 31 July 1981 PUBLIC ACCOUNTS 19 F 181 EXHIBIT A HEALTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA i«p>rporated under the Societies Act of British Columbia) BALANCE SHEET AS AT MARCH 31, 1981 1981 ASSETS Nffi'AlETS law-a! term deposits $ 8,376,825 coyeible advances 1,486,876 e fri the Province of British Columbia 578,870 vane to the Greater Vancouver Hegiial Hospital District 1,218,079 erne interest receivable, net 1 87, 757 USEE' ASSETS ^ita grants (note 1) rtgat amor zed debenture discount (note 1) 11,848,407 25,043,674 4,878,050 13,137 29,934,861 $41,783,268 1980 $13,694,913 1,799,674 278,870 750,000 167,158 16,690,615 7,997,203 5,000,000 13,987 13,011,190 $29,701,805 pr LIABILITIES AND SURPLUS $ 1,068,179 BILITIES court payable s 330 he Greater Vancouver Regional t-'ospal District "kin-fund instalments due in one year 3tried funds (note 2) Eoov ce of British Columbia tUwo Control Agency - Terry 3?ox .aboratory i.enle Lodge Society TERMEBT (note 3) Total liabilities US (HIBIT B) KK i companying notes are an integral part i the financial statements 3,072,554 897,055 1,000,931 1,190,691 7 33 229 650 410 888 40 ,880 902 298 970 $41 ,783 268 lv*S>H THE BOARD 7?/7v U^r^ $ 489,972 1,405,931 678,535 545,429 1,249,910 4,369,777 24,676,856 29,046,633 655,172 $29,701,805 unro, Secretary F 182 PROVINCE OF BRITISH COLUMBIA EXBit HEALTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA STATEMENT OF REVENUE AND EXPENDITURE AND SURPLUS YEAR ENDED MARCH 31, 1981 REVENUE Interest on term deposits Contributions from the Province for payment of interest on long-term debt Interest on mortgage and advance Other revenue EXPENDITURE Interest on long-term debt Provision for uncollectable interest Amortization of debenture discount Miscellaneous expenses EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURE SURPLUS AT BEGINNING OF YEAR SURPLUS AT END OF YEAR 1981 l0 $1,289,227 $ £,8 1,426,825 ,3 582,192 :1s - __iil 1,11,5 3,298,244 2,989,280 fin 59,821 ■ L 850 '•8! 495 £U 3,050,446 1,» 247,798 (1,4: 655,172 6,6' $ 902,970 $ 5,1 n PUBLIC ACCOUNTS 1980/81 F 183 EXHIBIT C KaLTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA STATEMENT OF CHANGES IN FINANCIAL POSITION YEAR ENDED MARCH 31, 1981 1981 1980 MS^C'ITAL DERIVED FROM leaai>ns :Excss of revenue over expenditures relt amortization charges which do pnrac involve working capital .2ite grants from the Province sis I sinking fund debentures tere: earned on sinking fund laves nents 'ductsn in mortgage fla CPITAL APPLIED TO eratDns Sxces of expenditure over revenue Sedi: amortization charges which do awnc involve working capital ||tct3iu'>ln long-term debt Laetiction grants to hospitals wipnnt grants to hospitals festent in mortgage »SE DECREASE) IN WORKING CAPITAL J8 (PITAL AT BEGINNING OF YEAR *6 (PITAL AT END OF YEAR 247,798 $ 850 248,648 461,420 10,000,000 128,912 121,950 10,960,930 4,817,520 15,000,000 88,833 19,906,353 - 131 ,432 - 850 - 130 582 1 025 968 767 368 17 636 803 1 917 293 - 8 105 056 - 5 15 000 920 000 18 662 771 299 (7 701 841) 3 986 054 12 320 838 8 334 784 $ 4 618 997 $12 320 838 F 184 PROVINCE OF BRITISH COLUMBIA HEALTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 SIGNIFICANT ACCOUNTING POLICIES (a) Capital grants Grants made by the Association, to assist in financimihe capital costs of health facilities, are recorded as c.Lta grants net of reimbursements received from the Provini'gnj sinking fund earnings. (b) Unamortized debenture discount Debenture discount is amortized on a straight-line ba:s: over the term of the related debt. RESTRICTED FUNDS (a) Glendale Lodge Society The Association holds the balance not advanced under I: mortgage to the Glendale Lodge Society in a separate 1 interest-bearing investment account. The funds are brtgq released as required to pay for renovations to health are facilities owned by the Society. (b) Cancer Control Agency The Association holds in a separate interest-bearing investment account the sum of $1,000,931 for the Cane:: Control Agency to be used for financing the Terry Fox Laboratory. PUBLIC ACCOUNTS 1980/81 F 185 HEALTH FACILITIES ASSOCIATION OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 1981 1980 tONG-SRM DEBT sinkil fund debentures issued to the )3B4iish Columbia Regional Hospital attisricts Financing Authority .Ties JD 8.95%, I due December 10, 1995 $ 1,500,000 $ 1,500,000 Csiies JF 9.03%, i due April 9, 1996 5,000,000 5,000,000 tries JG 9.04%, due May 7, 1996 3,000,000 3,000,000 3t tries KB 10.00%, due September 13, 1996 2,000,000 2,000,000 I tries KO 10.49%, due October 10, 1999 5,000,000 5,000,000 tries KR 12.74%, due March 10, 2000 10,000,000 10,000,000 I tries K3 13.13%, i. due March 10, 2001 10,000,000 - 36,500,000 26,500,000 I' bees .nking fund instalments due tithin one year 897,055 678,535 Siking funds - on deposit L£$fcl3>rith trustee 1,952,057 1,144,609 2,849,112 1,823,144 $33,650,888 $24,676,856 3ink.ii fund debentures series JF and JG are redeemable in whole or tepa. before maturity at the option of the Chairman of the 8rltii Columbia Regional Hospital Districts Financing Authority m»n ve months written notice. BsBkti funds are on deposit with the British Columbia Regional %>£piil Districts Financing Authority, trustee for the ftftWcition. *f29fme:s of $897,055 are required to meet sinking fund provisions IW eat of the next five years. C9SM1ENTS ^Sriatlarch 31, 1981 the unexpended balance of approved <"809tiction projects totalled $30,266,282 (1980-$32,851, 086). PROVINCE OF BRITISH COLUMBIA HOUSING CORPORATION OF BRITISH COLUMBIA Coopers &Lybrand chartered accountants a member firm of Coopers A Lybrand (International) AUDITORS* REPORT The Lieutenant-Governor in Council Province of British Columbia We have examined the consolidated balance sheet of Housing Corporation o: British Columbia as at October 31, 1980 and the consolidated statements < earnings and retained earnings and source and use of cash for the year tl ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedi as we considered necessary in the circumstances. In our opinion, these consolidated financial statements present fairly tl financial position of the Corporation as at October 31, 1980 and the resi: of its operations and the source and use of its cash for the year then en in accordance with generally accepted accounting principles applied on a I basis consistent with that of the preceding year. _mm Vancouver, B.C. December 31, 1980, except for note 8 which is as of July 31, 1981 PUBLIC ACCOUNTS 1980/81 F 187 HODSING CORPORATION OF BRITISH COLUMBIA CONSOLIDATED BALANCE SHEET AS AT OCTOBER 31, 1980 ASSETS . 0.30 HELD FOR RESALE (note 3) £ ic, AND BANK TERM DEPOSITS eajiHIVABLES HJlRIIVABLE FROM THE PROVINCE OF BRITISH COLUMBIA (note 3) 3 sHCGAGES RECEIVABLE E38 01R ASSETS (note 4) 1980 1979 (thousc nd dollars) 545 615 4,962 4,160 88 409 7 47 5,292 8,429 2 2 LIABILITIES BCCCTS PAYABLE AND ACCRUED LIABILITIES TPAY2E TO THE PROVINCE OF BRITISH COLUMBIA '33IVIMDS PAYABLE TO THE PROVINCE OF BRITISH COLUMBIA EPAY4E TO THE PROVINCE OF BRITISH COLUMBIA, HIOUS3 FUNDS (note 2) fi'MFIED REVENUE SHAREHOLDER ' S JSHARSPITAL (note 6) B5TA5D EARNINGS APPB2D BY THE DIRECTORS 10,896 1980 1979 (thousand dollars) 27 187 54 A 3,000 29 126 159 3,207 375 EQUITY 1,902 1,902 5,787 11,385 7,689 13,287 10,896 13,662 Direct^ PROVINCE OF BRITISH COLUMBIA HOUSING CORPORATION OF BRITISH COLUMBIA CONSOLIDATED STATEMENT OF EARNINGS AND RETAINED EARNINGS FOR THE YEAR ENDED OCTOBER 31, 1980 1980 19 (thousand dolla* REVENUE Sales Housing units Developed land Undeveloped land Gain on settlement of Colonial Mortgage Fees Interest income on term deposits Interest income on mortgages receivable and other income EXPENSES Cost of sales Housing units 5,)j Developed land 135 2,)| Undeveloped land ■'fc'7»« Administration expenses (note 7) 300 H 435 15,J 112 5,. 3,1 322 7,1 658 745 1,837 17, NET EARNINGS FOR THE YEAR 1,402 ...1,9 RETAINED EARNINGS - BEGINNING OF YEAR 11,385 _)_ 12,787 11,5| DIVIDENDS 7,000 I RETAINED EARNINGS - END OF YEAR 5,787 11,5| ICBj PUBLIC ACCOUNTS 1980/81 HOUSING CORPORATION OF BRITISH COLUMBIA CONSOLIDATED STATEMENT OF SOURCE AND USE OF CASH FOR THE YEAR ENDED OCTOBER 31, 1980 JffiCEF CASH E OF SH taayme of advances from Province of British Columa ftasln mortgages payable ajjfiaS'in accounts payable and accrued liabilities 3fgas«in mortgages receivable 33§as<Ln deferred revenue 'idem declared SSASIIN CASH e<TEI DEPOSITS (INDEBTEDNESS) - BEGINNING OF YEAR Bl DEPOSITS - END OF YEAR it 1980 1979 (thousand dollars) 1,402 1,799 70 13,291 321 18 40 222 3,137 rpinr o; rations >crea: in land held for resale CTeai in receivables kiea; in receivable from Province of pfiti Columbia Urea! in mortgages receivable IvancE from Province of British Columbia IEcusi; Funds 49 '■creas in payable to the Province of tfiritii Columbia 54 rcjreas in dividends payable to the ffrbvie of British Columbia 3,000 nfeasin deferred revenue 17 ereasln prepaid expenses 42 Pfeed on disposal of fixed assets 149 8,024 15,587 29 1,119 1,914 160 1,909 4,807 33 7,000 7,222 9,749 802 5,838 4,160 (1,678) 4,962 4,160 I Coopers I SLybrand F 190 PROVINCE OF BRITISH COLUMBIA HOUSING CORPORATION OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED OCTOBER 31, 1980 WINDING-UP OF THE OPERATIONS OF THE CORPORATION Pursuant to a directive dated September 29, 1978 issued by the'Ministill of Municipal Affairs and Housing, Province of British Columbia, the I operations of the Corporation are being wound up. A total of $7 millj of dividends has been declared to date, of which $4 million was paid within the fiscal year and $3 million in November, 1980. SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of Housinj Corporation of British Columbia and the wholly-owned subsidiaries, Dunhill Development Corporation and HCBC Construction Ltd. Land Held for Resale These properties are reflected in the accounts at the lower of cost I net realizable value. Carrying Charges and Overhead Expenses Capitalized The cost of land includes: - direct carrying costs (interest and property taxes) which are capitalized from the date of acquisition of the land; - an appropriate portion of corporate overhead capitalized as acquisition and development costs. Consideration for Sales Where collectibility of the outstanding balance of a mortgage is in doubt and the appraised value of the security is less than thejfcarryjfo value, the carrying value is written down to the appraised value. Depreciation and Amortization Depreciation and amortization is recorded on the straight-line methc over the estimated useful life of the applicable assets. Housing Funds Administered The operation of the Housing Funds administered by the Housing Corporation of British Columbia on behalf of the Ministry has been v|W up. Where expenditures on properties are incurred, these costs are submitted directly to the Ministry for reimbursement. IDperl |ybrar PUBLIC ACCOUNTS 1980/81 F 191 HOUSING CORPORATION OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED OCTOBER 31, 1980 J.W HELD FOR RESALE tinuded in land held for resale is an amount of $465,000 which in 1979 ;wa treated as a receivable for the Province of British Columbia. During rthyear it was decided that the Corporation would sell this property. ETh 1979 comparative figures have been restated to reflect the change, v-hh has no effect upon previously reported earnings. »SDTR ASSETS 1980 1979 (thousand dollars) irii assets and leasehold provements, net of accumulated I preciation and amortization SOt'r SgLWffi TAXES feftlbf the issued shares of the Corporation are owned by the Province of on.sh Columbia and therefore the Corporation is not subject to federal Dtpr rovincial income taxes. I<SW. CAPITAL 1980 1979 (thousand dollars) wttrized - 2'00,000 common shares of no par value bfesd and fully paid - I 155,084 shares 1,902 I Coopers I &Lybrand F 192 PROVINCE OF BRITISH COLUMBIA HOUSING CORPORATION OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED OCTOBER 31, 1980 7. OTHER INFORMATION (a) Remuneration of directors and senior officers including severance settlements (b) Depreciation and amortization in the year (c) Administration expenses consist of: Accounting, management and audit Directors' fees Legal Other Professional services Rental Settlement costs Wind-rup costs CONTINGENT LIABILITIES For The Fiscal tt 1980 19 (thousand dollt) 26 } == = = Nil 7 = j == 31 1 26 7 75 3 38 5 9 2 300 (a) The Corporation is contingently liable for certain mortgages by purchasers of housing units sold by the Corporation. < (b) Legal actions outstanding against the Corporation as at the yeamdl date were as follows: (i) The Corporation was included as a defendant along with tl District of North Vancouver and the Province of British i: Columbia in a legal action with respect to damages to ce:^31 building lots sold by the Corporation in the year. The I I Corporation held first mortgages on these building lots. Si I outstanding balance of principal and interest at October ojJ 1980 amounted to $133,088. Subsequent to the year-end 48sJ the principal balance together with all accumulated inteS was paid in full. (KK** PUBLIC ACCOUNTS 1980/81 p 193 HOUSING CORPORATION OF BRITISH COLUMBIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED OCTOBER 31, 1980 llTINGENT LIABILITIES (continued) (continued) (ii) The Corporation was named defendant in a legal action claiming general damages of $80,000 for alleged building deficiencies. Subsequent to the year-end date, a Notice of Discontinuance was filed by the plaintiff. I (iii) The Corporation has been named defendant in a legal action claiming damages of approximately $200,000 because of the cancellation of a contract. The ultimate outcome and possible loss, if any, to the Corporation is unknown at this time* In the opinion of management, the Corporation has valid defences to I these actions. No provision for loss, if any, is provided in the accounts as an estimate of such loss amount cannot be made at I present. Should a loss ultimately be realized, the charge would be recorded in the statement of earnings in the year in which the loss I was determined to exist* | As security for letters of credit of $131,135 the Coporation has I issued a $6,000,000 floating debenture on all its assets. (Coopers I ALybrarH rand F 194 PROVINCE OF BRITISH COLUMBIA INSURANCE CORPORATION OF BRITISH COLUMBIA Insurance (Motor Vehicle) Act Fund STATEMENT OF OPERATIONS Year Ended December 31, 1980 1980 ra Revenue "vehicle premiums written $440,164,000 $395,34S(XBi Driver premiums written 15,732,000 13,7771)8 $455,896,000 $409,12:00 "Vehicle premiums earned $404,260,000 $365,28500 Driver premiums earned 14,762,000 13,04*001 419,022,000 378,330 QB^ Investment income 70,721,000 58,18500 Total revenue Claims 489,743,000 436,52:00 Claims incurred 449,715,000 338,10i«E Claims operations expense 35,820,000 30,03!iQfE 485,535,000 368,14«H Expenses Administrative 36,153,000 35,898® Commissions 34,093,000 26,6&8| 70,246,000 62.57SS Total claims and expenses 555,781,000 430,7l|fe* Income (loss) for the year (66,038,000) 5,808X1 Unappropriated surplus—beginning of the year as restated (Note 3) 10,830,000 5,02)00 Appropriation from Rate Stabilization Reserve (Note 4) 61,600,000 *|=^ Unappropriated surplus—end of the year $ 6,392,000 $_jO83M0 PUBLIC ACCOUNTS 1980/81 F 195 wrance Corporation British Columbia mHIENT OF GENERAL OPERATIONS Year Ended December 31, 1980 1979 Reveie iiWetremiums written iiltet'emiums earned tetclns incurred and adjustment costs mens 3Admistrative Coniss ions Mat cims and expenses Indenting income (loss) srestsniincome Scorn from General Insurance operations *somfrom other operations pspm tor the year toapppriated retained earnings— tiaegiiing of year ipproiation for: (Note 4) eSatctrophe Reserve sftetfJtabilization Reserve $22,967,000 $21,038,000 $21,818,000 $21,258,000 13,922,000 13,408,000 4,940,000 4,268,000 4,703,000 4,186,000 9,208,000 8,889,000 23,130,000 22,297,000 (1,312,000) 3,101,000 (1,039,000) 2,461,000 1,789,000 76,000 1,422,000 116,000 1,865,000 1,538,000 2,228,000 1,790,000 (1,100,000) (1,200,000) (1,100,000) Iwppriated retained earnings— epd year $ 1,793,000 $ 2,228,000 F 196 PROVINCE OF BRITISH COLUMBIA Balance Sheet ASSETS 1980 Cash in hands of agents and banks $ 4,080,000 $ 659 K Investments (Note 5) 584,827,000 525,3251 Finance Plan receivables 6,744,000 4,683 H Other receivables 17,691,000 14,942 M Deferred premium acquisition costs 11,615,000 8,445 )( Property and equipment (Note 6) 41,621,000 37.309M Approved by the Board: Director: Director: C Attu^C*^ $666,578,000 $591,363gj PUBLIC ACCOUNTS 1980/81 F 197 fflBITIES 7980 1979 tecoits payable and accrued charges ptofcn'ehicle Branch memms in advance Jiceaed premiums (Note 8) flnpa claims (Note 9) i 27,038,000 4,343,000 7,700,000 146,241,000 463,671,000 648,993,000 S 23,887,000 706,000 107,889,000 377,123,000 509,605,000 Welthe Insurance (Motor Vehicle) Act Fund repsenting its: id-far Stabilization Reserve (Note 4) Impropriated surplus (Note 3) HAIED EARNINGS Castrophe Reserve (Note 4) Ra Stabilization Reserve (Note 4) Un ipropriated retained earnings 6,392,000 6,392,000 655,385,000 4,300,000 5,100,000 1,793,000 11,193,000 61,600,000 10,830,000 72,430,000 582,035,000 3,200,000 3,900,000 2,228,000 9,328,000 $666,578,000 $591,363,000 PROVINCE OF BRITISH COLUMBIA Statement of Changes in Financial Position Year Ended December 31, 1980 1980 Resources provided: From Insurance (Motor Vehicle) Act Fund Operations (Note 10) $ - $ 8,940,0 From General Operations (Note 10) 1,902,000 1,617,0 Increase in unearned premiums 38,352,000 30,453,0 Increase in unpaid claims 86,548,000 52,049,()i Increase in fees payable to Motor Vehicle Branch 3,637,000 — Sale of property and equipment 1,632,000 653,0 Premiums in advance 7,700,000 139,771,000 — 93,712,0 Resources applied: To Insurance (Motor Vehicle) Act Fund Operations (Note 10) Increase in Finance Plan Receivables Purchase of property and equipment Decrease in fees payable to Motor Vehicle Branch Net decrease in other assets and liabilities Increase in resources for year Cash and investments—beginning of year Cash and investments—end of year 62,582,000 — ';2.Q61,000 3,407,0 9,437,000 5,073,0 — 264,0 2,768,000 7,610,0 76,848,000 16,354,0. 62,923,000 77,358,0 525,984,000 448,626,(1 $588,907,000 •1525,984c) PUBLIC ACCOUNTS 1980/81 F 199 Notes to financial Statements . STATUS OF THE CORPORATION "he Insurance Corporation of British Columbia the Corporation) is a Crown corporation in- o'rporated under the Insurance Corporation \c\, R.S.B.C. Chapter 21 (previously the nsurance Corporation of British Columbia Act JECC. 1973 (1st session). Chapter 44, as- ented to April 18,1973). The Corporation has he power and capacity to act as an insurer and einsurer in all classes of insurance and to iperate and administer the Insurance (Motor i fipcle) Act Fund (previously the Automobile Lnsurance Act Fund). I "he Insurance (Motor Vehicle) Act Fund is by =gislation a separate entity for financial re- wrting purposes. A statement showing the b esults of the operation of the Fund is included with the financial statements of the Corpora- [ ion and the balance of the Fund, which rep- esents its accumulated net operating position, L sjfieflected in the balance sheet of the Cor- | xiration. The Fund consists of the revenues ind expenses attributable to the Insurance Motor Vehicle) Act Fund operations. All assets ind liabilities are held by the Corporation. ». SUMMARY OF SIGNIFICANT " ACCOUNTING POLICIES f 3as/s o/ Reporting \s prescribed by Section 21(4) of the Insur- tince Corporation Act, the financial state- Pflgpts of the Corporation are presented in accordance with generally accepted account- ng principles. e rwhstments nvestments are carried as follows: Short-term p deposit receipts, pall loans, and lotes Bonds - at cost or amortized cost plus accrued interest - at amortized cost plus accrued interest. Referred Premium Acquisition Costs *.3eneral Insurance premium taxes, and com- blpsions, including those relating to the subsequent year's Insurance (Motor Vehicle) Act jf -und premiums, are charged to expense over ! he terms of the insurance contracts to which ■ such costs relate. p depreciation and Amortization t Depreciation is provided on a straightltne basis pMmmencing in the month following that in * which assets are placed in service at rates which will amortize the original cost over the useful life of each asset. Leasehold improvements are amortized over the term of each lease plus the first renewal period where appropriate. Leases Leases are classified as capital or operating leases. A lease that transfers substantially all of the benefits and risks incident to the ownership of property is classified as capital lease. Ail other leases are accounted for as operating leases wherein rental payments are expensed as incurred. The capitalized lease obligations reflect the present value of future rental payments discounted at the interest rate implicit in the lease, and the corresponding amount is capitalized as the cost of the assets and depreciated over the assets' estimated economic life. (Note 7). Unearned Premiums The liability for unearned premiums is the portion of premiums that relates to the unexpired term of each vehicle policy, General Insurance contract, or driver's premium. Unpaid Claims Unpaid claims includes a provision for reported and unpaid claims, based on the claims settlement experience of the Corporation, current trends and a detailed review of claims files. Also included is an estimate for unreported claims. 3. PRIOR PERIOD ADJUSTMENT During the year, the Corporation entered into a cost snaring agreement with the Motor Vehicle Branch whereby, for services rendered, it will receive S2 million per annum for the five year period ending December 31, 1982. The unappropriated surplus at December 31, 1979 previously reported as $6,830,000 has been restated to reflect a retroactive credit of $4,000,000 representing the contribution received for 1978 and 1979 Of the $4,000,000, $2,000,000 is applicable to 1979 and has been credited to income in that year as a reduction in administration costs and the remaining $2,000,000, applicable to 1978, has been credited to unappropriated surplus at December 31,1978 previously stated as $3,023,000. 4. RESERVES Insurance (Motor \fehicle) Act Fund The purpose of the Rate Stabilization Reserve was to lessen the potential impact of significant variation in claims loss experience and the equalization of rates under the FAIR Program. F 200 PROVINCE OF BRITISH COLUMBIA Such events occurred this year with the result that the entire Reserve has been applied against the financial loss for the year. General Operations The Corporation has appropriated from General Operations retained earnings an additional $1,200,000 to the Rate Stabilization Reserve. The appropriation increases this reserve to $5,100,000. A $1,100,000 appropriation has been made to the Catastrophe Reserve increasing this Reserve to $4,300,000. As is the practice in the industry, a Catastrophe Reserve has been established to reflect the impact of possible losses arising from catastrophic occurrences. Catastrophes such as earthquakes, storms, or conflagrations occur at random and the losses arising could be substantial. The Rate Stabilization Reserve has been established to lessen the potential impact on General Insurance premiums of significant variations in claims loss experience in future years. Amounts will be withdrawn from this Reserve in loss years and conversely, amounts will be added to the Reserve in years with a surplus. 5. INVESTMENTS Short-term Deposit Receipts, Call Loans and Notes (approximates market value) Bonds (est. market value Dec. 31.1980 $356,942,000 $326,369,000 —Dec. 31, 1980 $178,737,000 —Dec. 31, 1979 $166,280,000) 227,885,000 $584,827,000 198,956,000 $525,325,000 6. PROPERTY AND EQUIPMENT Wet Boole Net Book Value at Value at Accumulated December 31. December 31, Cost Depreciation 1980 1979 Land $10,048,000 $ — $10,048,000 $10,181,000 Buildings 31,791,000 7,488,000 24.303,000 21,552,000 Furniture & Equipment 6,920,000 3,225,000 3,695,000 2,913,000 Computer Under Capital Lease 2,837,000 -— 2,837,000 1,549,000 Leasehold Improvements 2,292,000 1,554,000 738,000 1,114,000 $53,888,000 $12,267,000 $41,621,000 $37,309,000 Depreciation has been charged at the following rates—Buildings 5-10%; Furniture and equipment 10-40%; Computer under capital lease 40%. Leasehold improvements are amortized over the term of the lease plus one renewal period. Depreciation expense for the year ended December 31, 1980 amounted to $3,493,000 (1979 $3,212,000). 7. OBLIGATION UNDER CAPITAL LEASE The following is a schedule of future minimum lease payments under capital lease. year Ended December 31 1981 $1,268,000 1982 1,449,000 1983 544,000 Total minimum lease payments 3.261,000 Less; Amounts representing insurance and maintenance ^^Vw!! Amounts representing interest (594,000) Present value of the minimum lease payments $2,129,000 Interest expensed in the year ended December 31,1980 amounted to $208,000 (1979 $300,000). 8. UNEARNED PREMIUMS Insurance (Motor Vehicle) Act Fund General Insurance Total Unearned Premiums Dec. 31,1980 $134,930,000 11,311,000 $146,241,000 Dec. 31,1979 $ 97,727,000 : 10,162,000 $107,889,000 PUBLIC ACCOUNTS 1980/81 UNPAID CLAIMS Dec. 31. 1980 Dec. 31.1979 surance (Motor Vehicle) Act Fund $450,235,000 $366,318,000 eneral Insurance 13,436,000 10,805,000 HBnpakJ Claims $463,671,000 $377,123,000 F 201 I. CASH FLOW FROM (TO) OPERATIONS Twelve Months Ended Dec. 31,1980 Dec. 31.1979 surance (Motor Vehicle) Act Fund Income (loss) for the year $(66,038,000) $ 5,807,000 Non-cash item Depreciation and amortization 3,456,000 3,133,000 ^ash flow from (to) operations $(62,582,000) $ 8,940,000 eneral Operations Income for the year $ 1,865,000 $ 1,538,000 Non-cash item Depreciation and amortization 37,000 79,000 Cash flow from operations $ 1,902,000 $ 1,617,000 .COMMITMENTS which $22 million will be spent in 1981. ie Corporation is committed to make the .„ pPMcirtM pi am llowing payments during the next five years jg| rcr''="'J'N r<-K,s> iSoperty and equipment leased for periods Certain employees participate in a contributory more than one year; pension plan and are entitled to vestec interests prior to retirement. ^^yean -,c _, nnn Employees contribute specified percentage o !*?„, ?'mn'nnn salaries. The Corporation contributes to the ]„j, 540*000 plan a" amounls as actuarially determined ]qZ2 144000 over anc*' a'r)0ve employee contributions, to „:; *7vnnn fund the benefits earned by employees unde ls8b "•""" the Plan. >. CAPITAL COMMITMENTS As of December 31,1980 the Corporation has ie Corporation has commenced construction fully provided for all past service liabilities o .anew head office building due for comple- the Pension Plan. Contributions by the Corpo )n in 1982. The total cost of the land and ration for the year ended December 31,198C lilding will be approximately $35 million, of were $1,970,000 (1979 $1,557,000). OA Auditors'Report ie Honourable James Hewitt Corporation as at December 31,1980, and the inister of Agriculture and Food results of its operations and the changes in Its 'ovince of British Columbia financial position and the results of the operate have examined the balance sheet of the tions of the Fund <°r 'he year then ended in surance Corporation of British Columbia as accordance with generally accepted account- December 31, 1980, the statements of ln9 Principles applied on a basis consistent sneral operations and changes in financial with that °'the preceding year, isilion and the statement of operations of the y, surance (Motor Vehicle) Act Fund for the / / iar then ended. Our examination was made //J-rt. / / - . accordance with generally accepted audit- _ 'flJ*s> * ly l/v flu * 3 standards and, accordingly, included such ' ' sts and other procedures as we considered ■cessary In the circumstances. CHARTERED ACCOUNTANTS ojir opinion, these financial statements Vancouver, British Columbia esent fairly the financial position of the February 10,1981 02 PROVINCE OF BRITISH COLUMBIA KNOWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORI Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V 1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of the Knowledge Network of the West Communications Authority, andi To the Minister of Universities, Science and Communications: Province of British Columbia: I have examined the balance sheet of the Knowledge Network of the West Communications Authority as at 31 March 1981 am the statements of revenue and expenditure and changes ii financial position for the period from incorporation on 2ln May 1980 to 31 March 1981. My examination was made ill accordance with generally accepted auditing standards, am accordingly included such tests and other procedures as '.t considered necessary in the circumstances. In my opinion, these financial statements present fairly thi financial position of the Authority as at 31 March 1981 am the results of its operations and the changes in it: financial position for the period then ended in accordance with generally accepted accounting principles. BUB Erma Morrison, C.A. Auditor General Victoria, British Columbia 22 May 1981 PUBLIC ACCOUNTS 1980/81 F 203 EXHIBIT A KNOWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORITY Erfco orated under the Society Act of British Columbia on 29 May 1980) BALANCE SHEET AS AT 31 MARCH 1981 ASSETS .- C;h and term deposits :3Acounts receivable loltentory lEStint in Subsidiary - Note 2 Sires sAtance sed J sets - Note 3 $ 2,965 1,963,035 LIABILITIES AND SURPLUS 3renlLiabilities Aounts payable and accrued liabilities 9Q<erred revenue rplui 3 Eiess of revenues over operating expenditures ft the period - EXHIBIT B -AIROVED BY THE BOARD VcdilZ oD4&-^M<->Cc&. $ 802,798 23,039 9,761 835,598 1,966,000 250,860 $3,052,458 $ 152,632 135,250 287,882 2,764,576 $3,052,458 Director \m .£___ f-4 ODil Commitment - Note 5 The five accompanying notes are an integral part of these financial statements. PROVINCE OF BRITISH COLUMBIA EXHIpj KNOWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORITY 1 STATEMENT OF REVENUE AND EXPENDITURE FOR THE PERIOD 29 MAY 1980 TO 31 MARCH 1981 1 REVENUES Grants - Province of British Columbia - Note 4 $3,01 Wa Interest earned 1140(1 3,is eocl EXPENDITURES Administration $ 168,231 Operations 195,377 Programming 60,316 Excess of revenues over operating expenditures for the period - EXHIBIT A $2,7(SM Represented by: Working capital Unappropriated $ 447,716 Appropriated - Instruction development and design 100,000 $ 54H16 Investment in subsidiary 1,966,000 Fixed assets 250,860 2,21(1*1 $2,76'i*S; PUBLIC ACCOUNTS 1980/81 p 205 EXHIBIT C KNOWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORITY STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE PERIOD 29 MAY 1980 TO 31 MARCH 1981 Is Dived From: Exiss of revenues over operating expenditure $2,764,576 larges not affecting current funds - Depreciation 41,891 2,806,467 Allied To: In stment in Knowledge-West mmunications Corporation 1,966,000 isFi d assets 292,751 2,258,751 tingapital - end of the period $ 547,716 PROVINCE OF BRITISH COLUMBIA KNOWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORigS NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 1981 1. Significant accounting policies a) Revenues and expenditures are reflected on an accrual basis. b) Expenditures for furniture and equipment, leasehold improvements, earth stations, network equipment, programs owned and license agreements are capitalized anc are subject to depreciation on a straight line basis i follows: Furniture and equipment Leasehold improvements Earth stations Network equipment Programs owned - License agreements 10% per annum 20% per annum 20% per annum 20% per annum 20% per annum Life of the respective lease c) Inventory is valued at lower of cost or net realizable value. 2. Investment in Subsidiary The Authority, jointly with Premier Communications Lirtu^eil owns Knowledge-West Communications Corporation, a corpora-p tion set up to construct an educational telecommunication!*: network. Shares - at cost 1,000 Class A voting shares of a par value of $1 each 1,965,000 Class C non voting shares without par value $ 1,000 1,965 $ 2,965 Advance - To date the Authority has advanced $1,963,035 6 the Corporation and is to receive a non-interest bearing debenture for the amount of the advance. J PUBLIC ACCOUNTS 1980/81 F 207 fflpWLEDGE NETWORK OF THE WEST COMMUNICATIONS AUTHORITY NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 1981 Fed assets SBniture and equipment Lsehold improvements Eth stations •d) work equipment ? grams owned L ense agreements Cost $ 23,835 6,970 78,170 68,787 43,609 71,380 $292,751 Accumulated Depreciation $ 2,384 1,394 15,634 13,757 8,722 $41,891 Net $ 21,451 5,576 62,536 55,030 34,887 71,380 $250,860 ^Gnts Sie of the grant amounts ($1,348,350) were transmitted to eicational institutions pending incorporation of the Society. 0 the total grants included in Revenues $2,548,350 was for sjoital purposes and $464,750 was for operations. lOmitment i.Tl Authority has an outstanding commitment to Knowledge-West Ctmunications Corporation of $755,000 for phase B construction oithe educational telecommunications network, to be paid in the :1!2 fiscal year. Province of British Columbia PROVINCE OF BRITISH COLUMBIA LEGAL SERVICES SOCIETY Office of the Auditor General Province of British Columbia 8 Bastion Sig Victoria British Coiur vav 1X4 : AUDITOR'S REPORT To the Chairman and Members of the Legal Services Society, and To the Attorney-General, Province of British Columbia I have examined the statement of financial position! of tf Legal Services Society as at 31 March 1981 and the staterts of income and expenditures and surplus for the year then ended. My examination was made in accordance with generc.y accepted auditing standards, and accordingly included sur. tests and other procedures as I considered necessary in Ii circumstances. In my opinion, these financial statements present fairly tei financial position of the Society as at 31 March 1981 anc:he results of its operations for the period then ended in accordance with generally accepted accounting principles, as modified by note 1 to the financial statements, applifon a basis consistent with that of the preceding year.. Erma Morrison,i.fcl Auditor Gemsbd Victoria, British Columbia 24 July 1981 PUBLIC ACCOUNTS 1980/81 p 209 LEGAL SERVICES SOCIETY STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 1981 1931 1980 SETS Casland term deposits Accents receivable Due rom the Province x r. British Columbia Grars recoverable (note 2) Prejid expenses aiLir.ES AND SURPLUS Acccits payable i-rofjsional Staff Benefit Plan I (>te 3) Djie > the Province of Bltish Columbia Surpis $ 1,142,324 $ 832,438 111,294 74,397 170,470 15,000 40,000 556 1,791 $ 1,269,174 $ 1,119,096 $ 305,935 $ 128,862 168,209 111,902 31,479 —_ 505,623 240,764 763,551 878,332 $ 1,269.174 $ 1,119,096 gwaticcompanying notes are an integral part of these financial tems.s. Sove»by the Board: F 210 PROVINCE OF BRITISH COLUMBIA LEGAL SERVICES SOCIETY STATEMENT OF INCOME AND EXPENDITURES FOR THE YEAR ENDED 31 MARCH 1981 INCOME 1981 FORj"jjHE jral 1 OCTOBE197 TO 31 JMARlftf GRANTS Province of British Columbia (note 1(a)) $12. ,114, 348 Government of Canada 654, 671 Law Foundation 640, 000 13 .409, 019 OTHER INCOME Interest 181, 314 Legal costs recovered from clients (note 4) 60, 546 Publications 32, 329 274, • 189 13 ,683, 208 EXPENDITURES Administration 767, ,025 Branch offices 2 ,654, ,514 Client services 279, ,405 Community law offices 1 ,256, .827 Elizabeth Fry Society 121, ,935 Grants recovered (note 2) (24, 685) Legal information services 469, .390 Library services 112, ,876 Native Courtworkers 1 ,360, ,210 Native programs 629, ,833 Public legal education 161, .987 Research and development 60, ,548 Schools program 82, ,789 Tariffs paid by the Province of British Columbia (note 1(a)) 5 ,777. ,585 Training 87, ,750 13 ,797, ,989 Excess (deficiency) of Income over Expenditures $ (114, ,781) $ 5 100 22 514 06 30000 5,915 28 9366 27,57 em 129I99_ 6,04-!l2"fl 44J190 1,1633 -gjS 66<!58 6:548 (5!775 211250 7:784 571306 28498 10544 31388 71665 3,57 303 5>no 7,26lJi $(l,22^j PUBLIC ACCOUNTS 1980/81 F 211 LEGAL SERVICES SOCIETY STATEMENT OF SURPLUS FOR THE YEAR ENDED 31 MARCH 1981 plus beginning of year rassts transferred (note 5) ass ieficiency) of inccs over expenditures plus end of year 1981 $ 878,332 (114,781) $ 763,551 FOR THE PERIOD 1 OCTOBER 1979 TO 31 MARCH 1980 2,099,586 (1,221,254) 878,332 F 212 PROVINCE OF BRITISH COLUMBIA LEGAL SERVICES SOCIETY Notes to the Financial Statements 31 MARCH 1981 1. Significant Accounting Policies (a) Tariffs are amounts billed to the Society for solicitori fe and costs to provide legal aid to persons in need. The a'i billings are approved by the Society and paid by the Pr<h8 of British Columbia through the Ministry of the Attornejic General. The Society includes these payments in both ii>me and expenditures. (b) Property and equipment are recorded as operating expendiM at the time of acquisition. (c) Accrued vacation pay is not recorded in the accounts. 2. Grants - Recoverable Under certain conditions of the contracts between the Societiind the community law offices and other agencies, unexpended baliies grants at the fiscal year-end are refundable. As at 31 Marcl.98 such unexpended balances due to the Society were estimated toe $15,000. 3. Professional Staff Benefit Plan Each year an amount based on earnings is set up as payable t< lawyers and other professional staff . The amount can be eitsfe taken in cash or paid leave of absence. 4. Legal Costs Recovered from Clients These consist of amounts recovered in respect of legal expemjjR on behalf of clients. Assets Transfer Assets were transferred from the Legal Services CommissKon anWJ Legal Aid Society when they amalgamated to becoaa the Legal ICpi Society on 1 October 1979. 6. Commitments As at 31 March 1981 the Society was committed to purchase go* services totalling $77,677 which were not received or paid fi the following fiscal period. PUBLIC ACCOUNTS 1980/81 F 213 (IEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA ■<h Province of »l British Columbia 5 Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V 1X4 AUDITOR'S REPORT Tc the Chairman of the H'ical Services Commission of British Columbia, and eTithe Minister of Health riBvince of British Columbia: slave examined the statement of financial position of the .Hical Services Commission of British Columbia as at 31 M.ch 1981 and the statement of operations and working :o:,ital deficiency for the year then ended. My examination Biw. made in accordance with generally accepted auditing ; sndards, and accordingly included such tests and other pcedures as I considered necessary in the circumstances. 3 limy opinion, these financial statements present fairly the 3 f ancial position of the Commission as at 31 March 1981 and stl results of its operations for the year then ended in ica'ordance with generally accepted accounting principles, as amiified by Note 1 to the financial statements, applied on a > bsis consistent with that of the preceding year. Erma Morrison, C.A. Auditor General rK.t&ria, British Columbia 2'May 1981 1 F 214 PROVINCE OF BRITISH COLUMBIA EXH [T ASSETS MEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA STATEMENT OF FINANCIAL POSITION 31 MARCH 1981 1981 Cash Accounts receivable Due from the Province of British Columbia $ 5,120,829 1,534,395 20,000,000 $26,655,224 980 $ 4,),3 i.'li $ 5,j^ LIABILITIES Bank overdraft Accounts payable Premiums received in advance Estimated liability for unpresented and unprocessed benefit claims $ 1,419,622 1,566,977 18,104,034 61,500,000 I7,5l 15,!!,5 52,!I,0 WORKING CAPITAL DEFICIENCY - EXHIBIT B 82,590,633 55,935,409 68,11,0 63,'M $26,655,224 $ Ifl The accompanying notes are an integral part of these financial statements. Approved by the Commission /&U46 Dr. D.M. Bolton, Chairman PUBLIC ACCOUNTS EXHIBIT B I MEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA KtEMENT OF OPERATIONS AND WORKING CAPITAL DEFICIENCY FOR THE YEAR ENDED 31 MARCH 1981 1981 1980 HN0E [wtssubers' premiums (Note 1) $ 179,862,707 $ 155,217,061 Dv:ce of British Columbia ajium assistance 34,903,114 31,456,261 214,765,821 186,673,322 tor: re Benefts bMetcal care 484,945,915 407,936,214 Isliartional benefits 28,567,705 23,534,808 513,513,620 431,471,022 iistration ;tfa:ries and employee benefits 11,912,554 10,750,191 3at processing expenses 8,472,953 6,356,216 fcfifiiral office expenses 2,773,558 1,723,919 ificcpancy expenses 1,204,077 1,052,762 24,363,142 19,883,088 537,876,762 451,354,110 3B ( OPERATING EXPENDITURE JVEREVENUE 323,110,941 264,680,788 PEIBIIONS ptev;ce of British Columbia 330,340,564 258,032,994 (7,229,623) 6,647,794 pNG APITAL DEFICIENCY - pegiiing of year 63,165,032 56,517,238 SSIG APITAL DEFICIENCY - tnd < year - EXHIBIT A $ 55,935,409 $ 63,165,032 PROVINCE OF BRITISH COLUMBIA MEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS 31 MARCH 1981 Note 1 Significant Accounting Policies These financial statements have been prepared in accordais with generally accepted accounting principles except thatJ (i) Premiums from individual subscribers are included i revenue only when cash is received. Premiums fn other sources are recognized as revenue on an accri basis. (ii) The cost of furniture and equipment is charged > administration expenses in the year of acquisition. (iii) No accrual for holiday pay is provided for salarilJ employees. Note 2 Prior years statements were headed Medical Services Plan British Columbia Operated By And Under The Medical ServicH Commission of British Columbia. ! PUBLIC ACCOUNTS 1980/81 METRO TRANSIT OPERATING COMPANY F 217 louche Boss &Co. Chartered Accountants AUDITORS* REPORT Dirtors, toStosit Operating Company. haveixamined the balance sheet of Metro Transit Operating Company as at ch 3 1981, and the statement of expenditures and recovery for the year then I ar examination was made in accordance with generally accepted auditing irdari, and accordingly included such tests and other procedures as we side"! necessary in Che circumstances. nor ilnion, these financial statements present fairly the financial position the apany as at March 31, 1981 for the year then ended in accordance with eral! accepted accounting principles. couvi, B.C. e 9,381. /e-ct^J^/td^ Chartered Accountants 700-1177 WEST HASTINGS STREET. VANCOUVER, BRITISH COLUMBIA V6E 2L2 TELEPHONE (604)669-3343 —TELEX 04-51293 PROVINCE OF BRITISH COLUMBIA louche Ross bGi METRO TRANSIT OPERATING COMPANY (Created under a Special Act of the British Columbia Legislature BALANCE SHEET AS AT MARCH 31, 1981 Current Cash Accounts receivable Prepaid expenses Inventories Due from the Urban Transit Authority of British Columbia ' 26 58 ..81 1,11 Ii; 22! Current Accounts payable and accrued liabilities LIABILITIES EQUITY Contributed surplus (Note 4) Approved by the Directors .B.i.U. .Reid. Chairman .... .J.'. .G.°.u."l.t 3Viee Chairman 2*1 '.,221 See accompanying notes to financial statements. $Aass&Ca PUBLIC ACCOUNTS 1980/81 METRO TRANSIT OPERATING COMPANY F 219 STATEMENT OF EXPENDITURES AND RECOVERY FOR THE YEAR ENDED MARCH 31, 1981 end ices perat ns EJfige salaries and benefits pice Ind other petroleum products p-Sfoly electricity and overhead sa te nance j-fateals, services and other aiute nee sage salaries and benefits Mate als, services and other rinini ration :*age salaries and benefits Mateals, services and other eodites for the year iSseryrom the Urban Transit fitter y of British Columbia Receed Receable eSxpe.itures Incurred directly $000 Service contract charge (Note 7) $000 $000 $ 47,392 $ 16,521 $ 63,913 2,663 3,419 6,082 - 2,939 2,939 452 1,940 2,392 50,507 24,819 75,326 10,505 4,413 14,918 1,747 3,245 4,992 12,252 7,658 19,910 3,386 2,502 5,888 1,490 1,975 3,465 4,876 4,477 9,353 $ 67,635 $ 36,954 104,589 94,139 10,450 104,589 $ - See accompanying notes to financial statements. F 220 PROVINCE OF BRITISH COLUMBIA louche Pass &Ga METRO TRANSIT OPERATING COMPANY NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 1. Status of the Company The Metro Transit Operating Company was created by the Province of Briskc Columbia on July 31, 1979 under the Metro Transit Operating Company Ac g Act was brought into force by Proclamation on January 18, 1980. 2. Operating mandate The Company's mandate is to manage, operate and maintain public passeir transportation systems in designated areas within the Province, in actdani with annual operating agreements. Under this mandate, the Company tocove*. the public passenger transportation systems and operations of the Briih Columbia Hydro and Power Authority (Hydro) In the metropolitan areas Vancouver and Victoria, on April 1, 1980. Effective the same date, tl Company entered into major annual operating agreements governing the [visi of transit services in these areas with the Urban Transit Authority oi ri;: Columbia (Authority) and the Greater Vancouver Regional District and t Authority and the Capital Regional District, respectively. These initl agreements, which expired on March 31, 1981, have been renewed to MarcSl 1982. Pursuant to the provisions of its annual operating agreements, the Conn? leases all major fixed assets, such as passenger carrying vehicles, la am buildings and tools and equipment from the Authority for a nominal anrl lease fee. In addition, the Company acquired from Hydro certain relat assets, such as parts inventory, shop equipment, office furniture and equipment, service cars and trucks and computer software. The inventossrd parts have been recorded at their average cost and all Qther assets haibes recorded at a nominal value in the financial statements. The annual operating agreements also require that all operating revenu collected by the Company are remitted either to the local Regional Disi£fe to the Authority and the Company's gross operating expenditures are re!>are by the Authority. 3* Summary of significant accounting policies a. Generally accepted accounting policies The Company's accounts are prepared In accordance with generally aegis accounting principles including the use of the accrual method or i accounting for liabilities. b. Inventories All inventories are valued at the lower of cost and replacement cot Cost is determined using the average cost method. PUBLIC ACCOUNTS 1980/81 f 221 ■B^SckscvCq (tfatiwit Operating Company 1^'inaneial Statements iffi® 1981 Page Sumny of signfleant accounting policies (Continued) m operty and equipment explained in Note 2, the Urban Transit Authority finances and owns all jor assets utilized by the Company. Purchases of individual Items in e cess of the amounts shown below are deemed to be capital expenditures by e Urban Transit Authority and purchases less than these amounts are t pensed by the Company In the year of acquisition. Tools and shop equipment 510,000 [ isFurniture and office equipment $ 3,000 ■ Passenger facilities $ 5,000 Services vehicles $ 5,000 intenance and repairs are charged to operations in the year incurred. dnc-'Insion plans ■Ii Company and Its employees are subject to the Public Service iperannuation Act and current and past service costs are accrued and balded on a current basis. In addition, the Company accrues and funds on I current basis the increased costs resulting from pension indexing for Kired B.C. Hydro transportation employees. Cojitnuted surplus Cojitimted surplus arises from the inventories acquired by the Company on (93*?1L, 1980 from B.C. Hydro valued on the average cost method. P-eosii plans C«rre: year's pension costs amounted to $3,69-4,000 and increased pension eests.n respect of retired B.C. Hydro employees amounted to $277,000. S&recirs1 and officers' remuneration E/yrinthe year directors remuneration amounted to $20,000 and the five h£ghe paid officers received $259,000. §ervi contract rinthe year the Company operated under a service contract with B.C. Hydro £re they provided general and special services of a transit nature for an in*?? period to facilitate the Company's takeover of their transportation operaons- The total contract charge has been allocated to the expenditure Regies as detailed in the original contract budget. F 222 PROVINCE OF BRITISH COLUMBIA OCEAN FALLS CORPORATION THORNE RIDDELL Chartered Accountants AUDITORS' REPORT The Lieutenant-Governor in Council Province of British Columbia We have examined the balance sheet of Ocean Falls Corporation as at Decent 3 1980 and the statements of income and deficit and changes in financial pc tic: for the year then ended. Our examination was made in accordance with geraUt accepted auditing standards, and accordingly included such tests and othe procedures as we considered necessary in the circumstances. I In our opinion, these financial statements present fairly the financial \ijtb, of the Corporation as at December 31, 1980 and the results of its operati^f the changes in its financial position for the year then ended in accordai B the basis of accounting as described in note 1 applied consistently with e preceding year* t&mJl. Vancouver, Canada June 17, 1981 Chartered Accountants Offices throughout Canada International Firm Klynveld Main Goerdeier ■ PUBLIC ACCOUNTS 1980/81 F 223 OCEAN FALLS CORPORATION Incorporated by Act of the Legislature of British Columbl a) BALANCE SHEET AS AT DECEMBER 31, 1980 ASSETS 1980 1979 r asss srrs ceivable $ 1,770,053 atari (note 4) 747,460 su eenses 32,920 enocption of mortgages receivable 14,756 2,565,189 $ 3 5 8 047,558 ,412,079 132,724 29,770 622,131 MSET(note 5) 2,000,000 4 060,000 C-ES REIVABLE, less current portion 347,383 794,552 IHHHOES HELD FOR RESALE 798,879 $ 5,711,451 - $13 476,683 LIABILITIES B3EA.LITIES EHBieedness (note 6) $33,279,235 Jots fable and accrued liabilities 1,616,962 j^c Ibilities for costs of terminating febepations 1,866,944 sitcption of mortgages payable 26,793 36,789,934 $19 3 8 31 531,286 450,881 895,000 18,366 895,533 SUnDir (note 7) 13,091,449 13 118,242 UafcLties 49,881,383 45 013,775 CONTRIBUTED SURPLUS AND DEFICIT ssied jrplds Pifrojthe Province of British Columbia 789,952 789,952 44,959,884 (44,169,932) 32 (31 327,044 537,092) $ 5,711,451 $13 476,683 ■>9Sitti t and contingent liabilities (notes 8 and 9) tb*l:oved by the Board /"? Director /W U^uIJCth/ 1 /"—") ^^-j — <Zf^€Jsf V F 224 PROVINCE OF BRITISH COLUMBIA OCEAN FALLS CORPORATION STATEMENT OF INCOME AND DEFICIT YEAR ENDED DECEMBER 31, 1980 Expenses General and administrative Interest on long-term debt Other interest Loss before extraordinary item Extraordinary item (note 2) Estimate of cost of terminating mill operations and the write-down of assets to estimated net realizable value LOSS FOR THE YEAR Deficit at beginning of year DEFICIT AT END OF YEAR $ 1,6 1.2 3,9 6,9 5,7 12,6 32,3 $44,9 PUBLIC ACCOUNTS 1980/81 F 225 OCEAN FALLS CORPORATION STATEMENT OF CHANGES IN FINANCIAL POSITION YEAR ENDED DECEMBER 31, 1980 1980 1979 HSat?:iL DERIVED FROM rdon: mortgages receivable .e c: md and houses, net of x&chiis $ 447,169 $ 13,635 17,500 31,135 447,169 ^9APhL APPLIED TO . t i on* £ isxeeire extraordinary item uct: oreciation which does not i'-'cit working capital :Bg xs.tal applied to operations 6,902,270 7 1 5 509,818 719,469 790,349 6,902,270 ifflxlry item :i«ateif the cost of terminating mill Mmratins and the write-down of ;= sees note 2) ltt*ft-« te-down of fixed assets to net reelizle value which does not involve retkin capital 5,730,570 5,479,739 250,831 19 9 10 355,819 210,819 145,000 ichase-f Xand and houses held for resale 3iuns fixed assets :tion mortgages payable 798,879 3,419,739 26,793 4,245,411 11,398,512 5 5 20 004,791 18,578 023,369 958,718 SEjJfl RKING CAPITAL POSITION 10,951,343 20 927,583 ;:f^U DEFICIENCY AI BEGINNING OF YEAR 23,273,402 2 345,819 ".TttPIt. DEFICIENCY AX END OF YEAR $34,224,745 $23 273,402 F 226 PROVINCE OF BRITISH COLUMBIA OCEAN FALLS CORPORATION NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 1980 ACCOUNTING POLICY On March 6, 1980, the Government of the Province of British Columbia aijj its intention to shut down the Corporation's mill operations iniiune led Accordingly, these financial statements have been prepared on an estinnd realizable basis. This basis of presentation reflects assets at estimie realizable values and provides for estimated costs and operating losseir, termination of mill operations. EXTRAORDINARY ITEM The estimate of the cost of terminating mill operations and the write- it assets to estimated net realizable value is as follows: Estimate as at December 31, 1979 $19,355,819 Less write-down of assets to estimated net realizable value as at December 31, 1979 10,460,819 ■H1 $8,89)00 Less actual costs incurred to December 31, 1980 Operating losses to date of shut-down (note 3) $1,566,230 Administrative costs 1,364,519 Employee relocation costs 1,564,246 Severance pay 2,245,594 Losses on disposal of fixed assets 6,792 Total costs incurred to December 31, 1980 6,74>81| 2,i45n| Estimate of costs yet to be incurred 1,869441 28675 Additional write-down of assets to estimated net realizable value at December 31, 1980 6,01j'»l $5,735.70 The ultimate realization of assets and settlement of liabilities may il adjustments to Che financial statements which cannot presently be detune PUBLIC ACCOUNTS 1980/81 - 2 - JBP1ASG LOSSES TO DATE OF SHUT-DOWN Sal p8elJg expenses Might Oar _tcs if sales :.: .0]rating costs : Tusite operations ^ Wi»r leases $ 682,384 408,691 14,931,072 785,993 47,634 F 227 $15,289,544 1,091,075 14,198,469 15,764,699 Losifrom operations $ 1,566,230 fNVENniES 1980 1979 ? acini red newsprint Ldfork.n progress [ logs I3aw iterials Supp.es $247,460 500,000 $747,460 $1,157,990 466,167 1,815,448 507,912 1,464,562 $5,412,079 flXED ISETS kShe xed assets have been written down to their estimated net realizable Mluwhich at December 31, 1980 is $2,000,000. W9". I'EBTEDNESS Bankndebtedness is secured by a general assignment of accounts receivable S8d ventories. F 228 PROVINCE OF BRITISH COLUMBIA 7. LONG-TERM DEBT 1980 197 Province of British Columbia Interest at chartered bank prime rate compounded quarterly with no fixed terms of repayment $ 5,044,453 $ 5,044)3j Interest at 8-1/4% compounded semiannually and maturing October 1984 2,000,000 2,000Ma Interest at 9-1/10% compounded semiannually and maturing September 1, 1985 2,000,000 2,000}d Interest at 9-1/4% compounded semiannually and maturing November 1, 1985 2,000,000 2,000^J 11,044,453 Tl, 044 pi British Columbia Cellulose Company with no interest payable since December 31, 1979 and maturing June 30, 1985 2,000,000 2,OOC3q Mortgages payable, less current portion 46,996 73891 $13,091,449 $13,11842 The loan from the Province of British Columbia in the amount of $5,044,3 secured by a debenture having a first fixed charge on the real propertyf corporation and a floating charge on all other assets of the corporatic Other loans from the Province of British Columbia are unsecured. The loan from British Columbia Cellulose Company is secured by a debente having a second fixed charge on the real property of the corporation ara floating charge on all other assets of the corporation. 8. COMMITMENT The company has made a commitment to repurchase for approximately- .$650.y-| land and houses from the employees at their cost (including improvement less outstanding mortgages thereon. 9. CONTINGENT LIABILITIES There are a number of claims and possible claims arising from the term:iti; of the Corporation's mill operations. No estimate can presently be ma*<tf the Corporation's exposure to liability resulting from these claims am accordingly no provision has been made in the accounts for any claims ■ possible claims. 10. OTHER STATUTORY INFORMATION Aggregate remuneration of directors and senior officers (as defined inj&| B.C. Company Act) amounted to $672,689 including severance pay of $338$?'- PUBLIC ACCOUNTS 1980/81 PACIFIC COACH LINES LIMITED F 229 icehouse <&<! K" HARTERED ACCOUNTANTS Suite 720-880 Douglas Street Victoria. BC V8W2B7 (604)383-4191 AUDITORS' REPORT 'n tl Shareholder of oDPatfic Coach Lines Limited: :Se;-hi2 examined the balance sheet of Pacific Coach Lines Limited as at KarcHl, 1981 and the statements of operations, retained earnings, changes in rinailal position and changes in capital replacement fund for the year then endet Our examination was made in accordance with generally accepted auditing iatamrds, and accordingly included such tests and other procedures as we pcons3;red necessary in the circumstances. Ill* oi opinion, these financial statements present fairly the financial position :3"db.tt" company as at March 31, 1981 and the results of its operations, the changes fefc-it financial position and the changes in its capital replacement fund for the bjtfiar.ien ended in accordance with generally accepted accounting principles ■ 3ppUI on a basis consistent with that of the preceding year. rflwrt'ed Accountants F 230 PROVINCE OF BRITISH COLUMBIA PACIFIC COACH LINES LIMITED BALANCE SHEET ASSETS Current assets: Cash Term deposit receipts Sundry deposits Accounts receivable Subsidy adjustment due from the Province of British Columbia (Notes 4 Materials and supplies, at the lower of cost and current replacement cost Prepaid expenses and deferred charges Capital replacement fund (Note 1): Term deposit receipts Accrued interest receivable Fixed assets (Note 2): Property and equipment Loss: Accumulated depreciation ind 8) March 1981 31 198C (Note $ 569,395 2,505,580 135 209,857 $ 32290 2,2581? 8411 47I5J 522,166 7256 761,846 538,791 7220 •379B 5,107,770 4,317» 2,016,475 35,080 1,38918 111 1,40110 2,051,555 7,686,727 6,788)03 1,543,258 T_± 6,143,469 6,043iB APPROVED BY THE BOARD: $13,302,794 $11,762*0 PUBLIC ACCOUNTS 1980/81 F 231 PACIFIC COACH LINES LIMITED BALANCE SHEET LIABILITIES March 31 1981 1980 (Note 8) rent abilities: £COQC payable and accrued liabilities $ 4,195,525 $ 3,394,156 Ugeri revenue (Note 3) 266,822 285,673 4,462,347 3,679,829 egegi Note payable and agreement for sale 523,390 257,721 er:k; term debt (Note 6) - 2,560,800 6,498,350 SHAREHOLDER'S EQUITY 4,985,737 re- c£ tal: aithoned- =i0,0 common shares of $1 par value ssuec r2-;cc on shares 2 2 ess- c appraised value of assets over eprectted cost or nominal value, mi 1979 (Notes 2 and 7) 3,251,182 3,962,385 tsibi d surplus (Note 6) 2,491,366 - adnec •arnings 2,574,507 1,301,533 8,317,057 5,263,920 Met itments (Note 9) 6ing< liability (Note 11) $13,302,794 $11,762,270 F 232 PROVINCE OF BRITISH COLUMBIA PACIFIC COACH LINES LIMITED STATEMENT OF OPERATIONS Operating revenue Operating expenses (Note 8): Operating and maintenance General and administrative Depreciation Interest on long-term debt Loss before undernoted items Subsidy from the Province of British Columbia (Note 4) Other income: Net short term interest Gain on disposal of fixed assets Year ended March Income for the year 1981 19f (Not! J) $14 953,870 $12,41625 21 113,438 17,92S9"2 1 678,746 1.35& 800,687 73094 25,880 3579 23 618,751 20,05419 8 664,881 7,63194 8 664,881 7,63194 559,936 43104 1,835 7186 561,771 51)90 $ 561,771 $ 51)90 PUBLIC ACCOUNTS 1980/81 F 233 PACIFIC COACH LINES LIMITED STATEMENT OF RETAINED EARNINGS Year ended March 31 1981 1980 ralne earnings, beginning of year cote »r the year ansfe from excess of appraised value of ;- rset over depreciated cost or nominal .^lueApril 1, 1979, of amount realized tbrou. depreciation provisions or use taineearnings, end of year $1,301,533 $ 81,990 561,771 515,090 711,203 704,453 $2,574,507 $1,301,533 F 234 PROVINCE OF BRITISH COLUMBIA PACIFIC COACH LINES LIMITED STATEMENT OF CHANGES IN FINANCIAL POSITION Financial resources were provided by: Operations- Income for the year Charges (credits) not affecting working capital: Depreciation Feasibility costs previously capitalized Gain on disposal of fixed assets Proceeds on disposal of fixed assets Inventory received from British Columbia Hydro & Power Authority (Note 7) Financial resources were used for: Capital replacement fund (Note 1) Increase in working capital Working capital, beginning of year Working capital, end of year Year ended March i "T98l I5( " $ 561,771 $ 5i;90 800,687 73594 8,223 (1,835) (7586 1,368,846 1,17(98 10,330 132M 32228 1,379,176 1,63417 1,370,953 1,31189 8,223 ! 32228 637,200 j 314$ $ 645,423 $ 63700 nr PUBLIC ACCOUNTS 1980/81 F 235 PACIFIC COACH LINES LIMITED STATEMENT OF CHANGES IN CAPITAL REPLACEMENT FUND Year ended March 31 1981 1980 iMUT : funds (Note 1): Particof subsidy equivalent to depreciation ■expe e for the year \'3t el""t term interest 'TDcee* on disposal of fixed assets ■i of ;nds (Note 1): ccuis.ion of fixed assets net of related anagerm debt of $267,800 lyzet of other long term debt rrinci.l payments on mortgages xaase n fund idfbali.ce, beginning of year id bal.ee, end of year $ 800,687 $ 739 ,094 559,936 439 ,704 10,330 132 ,791 1 ,370,953 1 ,311 589 649,122 241 517 69,434 38 815 2,132 112 279 720,688 392 611 650,265 918 978 1 401,290 482 312 $2 051,555 $1 401 290 F 236 PROVINCE OF BRITISH COLUMBIA PACIFIC COACH LINES LIMITED NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 1. Capital replacement fund: Commencing with the 1980 fiscal year the company established a capital 1 replacement fund representing funds set aside for fixed asset expenditus the retirement of related long term debt. Additions to the fund are represented by proceeds from the sale of fixed assets and special servi* assets, a portion of the subsidy from the Province of British Columbia jj to the depreciation expense for the year and net short term interest. Fixed assets: March 31 1981 198i Cost or appraised value: Land $ 847,857 % 546 >6 Revenue equipment 6,028,218 5,64262 Buildings 419,551 317 4 Furniture and equipment . 359,959 258 5 Service equipment 31,142 23-0 7,686,727 6,788 0 Less: Accumulated depreciation 1,543,258 744 9 $6,143,469 $6,043.1: Revenue and service equipment acquired from British Columbia Hydro & Pot Authority at nominal consideration on April 1, 1979 together with simili equipment owned at that date were appraised by Levett Inter-City Coach Sales Ltd. and are reflected in the accompanying financial statements atbe fair market value as at April 1, 1979. The excess of appraised value of assets over depreciated cost or nominally Is included as a separate account under shareholder's equity (Note 7) arJ5 being transferred to retained earnings on the basis of realization of appreciation through sales and depreciation provisions. The costs of major replacements, additions and improvements are capital Jed the fixed asset accounts. The costs of maintenance, repairs, minor renels or replacements are charged against income* On retirement or disposal c fixed assets, the costs thereof and the related accumulated depreciatiorEfi eliminated from the accounts and any gains or losses are reflected in tr statement of operations* The fixed assets are depreciated on the straight-line method based on lives of 8 to 25 years. ufM PUBLIC ACCOUNTS 1980/81 F 237 etf.red revenue: Notes Page 2 March 31 ;0]:atlng revenues Acrnce for property rental $ - $ 18,851 266,822 266,822 $266,822 $285,673 t'rcmce of British Columbia subsidy: nSp-reement with the Minister of Municipal Affairs the subsidy is an amount .-tequato the net operating costs incurred during the year before net short rernnterest, gains and losses on fixed asset disposals and extraordinary stfen The subsidy includes amounts in respect of unfunded pension aMat itles assumed on the acquisition of Pacific Stage Lines as referred to in: tie 8. ' Mort ges payable and agreement for sale: ir.e count consists of the following: March 31 1981 rtgages- ; Dyal Trust Company— 11-1/4% interest, payable at $1,372 per : month including interest and principal, up to and including February 1, 1984. Balance of principal and accrued interest due March 1, 1984 ■ >yal Trust Company- '. 11-1/4% interest, payable at $1,176 per month including interest and principal, up to and including February 1, 1984. Balance 1 of principal and accrued interest due March 1, 1984 $137,625 $138,768 117,965 118,953 irreement for sale- oyne Holdings Ltd.- : payable December 1, 1981, $177,000 and December 1, 1982, $90,800 together 1 with interest at 13% per annum 267,800 $523,390 $257,721 s"$S=Btgages and agreement for sale are secured by certain of the company1 PrPpc ies. PROVINCE OF BRITISH COLUMBIA 5. Mortgages payable and agreement for sale continued: The aggregate future payments of principal will be discharged through e capital replacement fund and are as follows: 1982 1983 1984 $179,598 93,699 250,093 $523,390 Other long term debt and contributed surplus: The other long term debt of $2,560,800 as at March 31, 1980 was exl during the year as follows: By payments; T. S. Holdings Ltd. Thompson-Okanagan Transit Ltd. By transfer to contributed surplus: T. S. Holdings Ltd. The Province of British Columbia The contributed surplus arose on the waiving of the liability of the cpan; through a board of directors resolution of T. S. Holdings Ltd. and an der; in Council of the Province of British Columbia. Excess of appraised value of assets over depreciated cost or nominal \uer April 1, 1979: March 31 $ 18,834 50,600 $ 6434 1,403,162 1,088,204 2,49366 $2,56800 (a) Revenue and service equipment owned by the company at March 31, 1979 (b) Revenue and service equipment acquired from British Columbia Hydro & Power Authority on April 1, 1979 (c) Parts inventory acquired from British Columbia Hydro & Power Authority on April 1, 1979 1981 19 $ 760,910 $ 7(9.10 3,583,000 3.5JOO0 322,928 3:528 4,666,838 4,6(838 Less: Amount realized through depreciation provisions or use and transferred to retained earnings Balance, end of year 1.415,656 7(«3 $3,251,182 $3,9(3 PUBLIC ACCOUNTS 1980/81 p 239 Notes Page 4 l-qper-on plan: Empyees of Pacific Coach Lines Limited are covered under one of two oaaoributory pension plans: | Plan A, which was approved by the Government of the Province of British Columbia in 1976, includes employees at March 31, 1979, any former British Columbia Hydro & Power Authority employees who wished to e transfer to the plan upon joining the company on April 1, 1979, and any v new employees. An actuarial report as at December 31, 1978 indicated an unfunded liability for past service benefits of $2,286,800 which is being funded by equal annual payments of $198,299 over a period of 23 years which commenced with the year ended March 31, 1980. ifb)Plan B, which resulted from the acquisition of the operations of Pacific j: Stage Lines, is a closed plan with membership limited to former British j Columbia Hydro & Power Authority employees who joined the company t: April 1, 1979. An actuarial report has determined that, on the basis of the assets to be transferred from British Columbia Hydro & Power Authority with respect to membership in the plan prior to March 31, 1979, an unfunded liability of $3,060,300 exists with respect to both -.; non-indexed benefits and post retirement Index supplements. This liability is being funded by equal annual payments of $305,452 over 22 1. years, being the remaining funding period of Plan A, commencing with the 1 : year ended March 31, 1981. s&urg the year the Board of Directors resolved that the two plans be U ecuized as much as possible with the intent that they be merged into a usHne plan having essentially the same provisions as Plan B. As a result Hpro'sions for current service has been made in the accounts on the basis of actrial estimates related to a merged plan. A retroactive adjustment to thearch 31, 1980 financial statements of $207,285 in respect of current -**erce pension costs and a corresponding increase in the Province of British Colbia subsidy for that year have been recorded in the accounts with no b reS'ting change in income for the year. xj&ea: commitments: -Theompany leases certain terminal facilities and equipment under the terms of ^rious lease agreements. Annual lease payments under agreements IJppceiatly outstanding are approximately as follows: 1982 $ 492,965 1983 469,785 1984 456,285 1985 354,145 1986 354,145 $2,127,325 F 240 PROVINCE OF BRITISH COLUMBIA 10* Income taxes: Since the Province of British Columbia is the shareholder the company exempt from income taxes. 11. Contingent liability: On September 3, 1977 a coach, the property of Vancouver Island Transpoim Company Limited, was involved in a collision with two other vehljftfs oi Vancouver Island, responsibility for which the company denies. As part if the purchase agreement, Pacific Coach Lines Limited agreed to assume a!of the existing and potential liabilities of the former operating company Hi management of and legal counsel for both companies are of the opinion it any possible loss from claims arising from this matter should not exceitt limits of the third party liability insurance coverage. PUBLIC ACCOUNTS 1980/81 PACIFIC VOCATIONAL INSTITUTE Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V 1X4 AUDITOR'S REPORT the Chairman and Members of the Board of Governors of the cific Vocational Institute, and I the Minister of Education ovince of British Columbia: have examined the balance sheet of the Pacific Vocational stitute as at 31 March 1981 and the statements of revenue 3 expenditure and changes in fund balances for the year en ended. My examination was made in accordance with nerally accepted auditing standards, and accordingly eluded such tests and other procedures as I considered Icessary in the circumstances. I my opinion, these financial statements present fairly the :iancial position of the Institute as at 31 March 1981 and -.2 results of its operations and the changes in its fund Lances for the year then ended in accordance with generally bepted accounting principles, as modified by notes 1(a) and I;) to the financial statements, applied on a basis consis- ht with that of the preceding year. ci /Sr r issj-ri. Erma Morrison, C.A. Auditor General ':toria, British Columbia I June 1981 F 242 PROVINCE OF BRITISH COLUMBIA ■s § i I I . !. 5 J ! = i S PUBLIC ACCOUNTS 1980/81 tOOOQCl^ .*,GDIA«0V*OlAQ^r'4r«CDl"^ON£« L/\ C"> I ! I Ii F 244 PROVINCE OF BRITISH COLUMBIA CO O CN f* o -s- o eo — O -T m s CM O — _^ cn vO C\ O Cl — OO r-* o — ^ (-) ■2- S 1- v> m x ~ X u- -a 1 iosin •« cm -a- oo r—. K 0 c cn \G o 3 on to O M3 Ct JT o 0 — £ < ^ ""*" ^ CM CA IA vO f» cm co o ra in r». cn r- — c \D — M3 \D a. s — f**> -» CO v» "O V V O CO CO CM U m 3 -■OTS (A sO m O «rt L. C OJ *J 3 £ cn ft co cn rn cn z oo 0) trt < cn X> fcj < CD O *n o z oo — 3 X ra 3 m so r*. © SB a o \D Z s _ 3* a o O a z z c 4 < CO CO JT X Ln \D o V3 — co gj <t 3 — o u. vO o *~ H 0) L- a 3 cn c^ CN t- n z X CC fr- 4) 1 a. cc o < o 00 a. < u. — D CT\ un p«. co Q in \D v> i- o a> a. c l. ft> 3 CO -T vO —' E C9 A- — m c ra *n *-* o t_ ro o> o S 3 jj euro 0) ._ -rj l. c o. ft) m O ftl -rj ra *J C Cl U C CJ Xi 0 *- _ 3 1_ u ._ 0 V Li. 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(3 C 0 3 3 X) ra ro a. < c "O o c I- — 2 O a> 3 tj 0 X j- 4) o VI CO 0 ft) 4) 3 cn a. o. o T3 3 C c 4) < c V TJ ra a. 4) 3 0> cr > 0 X O o o — TJ TJ V ft) V z ft a> 0 E 4) < o ft) 4) TJ Bq z 0) 3" o ft) re O 3 u. cc >■ o X X 0 c > TJ 4) O £ c 0) XI ft) ro IT £ o E E O 0 c 'S -o o X) -o o 4) m 0) 10 E 0) 0 • K tj XI E O : O >» V o TS X Z D. ra C c ■o 0) a. c x c £ O O cn Cl c o o 4) 01 0 3 X 4) TJ c o 3 c 4> re ra 0) c E C O ra 0> 4) TJ c £ c E 3 > C o ra 3 4) o > ro > > V CT' X 0) X) O cn C ra o> X o "O c C 0) 0) 3 c TJ ro TJ TJ o E TJ 3 0) c 0) > c re < TJ 0> ro 4) a Cl E -o c CL o o 01 > V O o o E o tj Cu V c 3 01 3 c _ tr* a. — X 0) 3 ~ 01 0 (0 C in U" o X z 3 O a 3 ft) a. c re o O C 3 z o> ra • Q- O TJ z 3 3 a. cj 0) o c c c c <-> re X > 3 o C o. Ol o c o O o O o < Q. -o E 0) t- re o < ra Ct) c TJ i V 5 Cl . z i_ w o o 0) c C n o 4 t> to z z tj c o ra z C 0) 0) c a. ft) X 3 E o U| |- o z CJ) s (0 XI F 246 PROVINCE OF BRITISH COLUMBIA O c 4) 0) X O C c 2 o 4) o E 0) re m £ TJ ra ra 4) a> 4) li w c 3 O O. o 3! E cn ra 0 0) X ** u 4) TJ ft) 0) X 0) ra ro 0> X ._ TJ "ro tJ ±j TJ O. TJ 0) X O 0) ro CL ro TJ TJ X c 0) ra 0) 2 TJ 3 X O 0) V 0> TJ cl U- a) c 0) 1 o ro re ft) c TJ 3 n ro 0) o J2 ro o OJ TJ 0) 3 a. c ro "O" 0) 41 O 1 3 o 0) a. > X X o 0) o o- o O o 4) -Jj L re cn ^ O p 0) 01 4) c X o X 2 5 o In £ X TJ C 4) c n 0) 3 o TJ S 3 LL. > ra ft) C ■5 i. 5 c 4J Q TJ ft) in 41 O 0) a. >- ra 4) "^ TJ c j§j = TJ TJ 4) ra C X ft) TJ ro Ij re O. TJ 4) X OC C ft) C O. Ol 4) 0) c o X TJ 4) o TJ X 0) TJ 3 ro TJ 0 i C 41 4) ra 3 4) tn X ro C 4) re o £ C a E X o TJ o (3 c o. -O o 4) 4) E B 3 cn 0 o X O Z CD re a o 0 O. C TJ 4) 0) 1 3 0 O TJ 5 3 TJ Q> ro E a. 0 1 3 *g C o 0) J" S TJ o C X O. > g_ c o i O o o 4) 4) 4> 0> 0) o_ 4) *J Q X Q. 2 ra 3 0) 3 o O TJ *-■ E z a ft) O. a. C o a c ro TJ o 3 ra 4) 0) o) X C 01 TJ 3 c C —j X) C c c 3 01 o 0) TJ o O 4) 4) C o O TJ O a ro X ft) 0) cu ro ro < cn ft) E ~ c 0) o o J- ro .X O u TJ ro ro c TJ C ro TJ — ro co < ro c cn a. p o X X X T) L. TJ o o c C ft) o 0*-e > o u- _ < < ro ro tt- 0) > c — p s 13 u- wr ro ft) cn .- ft) i_) 4) o> ro 1LZI PUBLIC ACCOUNTS 1 o m 01 cn <x CO O £ CO CO cn ** c — cn I— c — m i "S F 248 PROVINCE OF BRITISH COLUMBIA C 1 c ra O a. ro X ra X 3 0 < c 0) X c >• Ol o c 3>- X p 3 X e 01 0 cn un c o cn ro TJ g — c CO c 0) > 3 re aj 0 < 3 f CO U- C > cn ro > o CL OJ c ra u c < a. ra 4) a. 0 "3 ra c 4) o. o 4) re ro X X f "T c eo cn ^ 0 0 ^ u ra c *" U- re 0) 0) o r» c 3 TJ ro o TJ C 0 c — c 3 4) a. ro x o o ra X 0) CJ E 3 01 c ra "E C c jjj O c 0 0 CJ 01 X > ft) c TJ ra X Ol o C c TJ a. 3 o >* C re X 0) 3 *C •~ Q. c C E CO ro 03 X E II 0) 0) 3 3 E X cn C Q- X o 0 X o. o o O X «t X ±j < ra > ra 0) TJ n Ol c ra S 0 TJ X ra a. m o 0) c o ra o O X O ra o TJ j- 3 BO a 0) ro <X ro 3 re c a. E 0) ra en X c o > tn c "O c •*-' ft €1 ^ °. jjj m o a. 4) ra 0 Cv c 0) ra 0) c o 4) E X c . ro 3 ra c 4) 4) re E 0 o 3 a "O ra 3. C X TJ TJ o o ** &* CT) C ° ftl CO tO 5 s 3 O 3 > C TJ n 0) C o CO en X cn ra o cn c 4) ro E C 0) Oi 0 TJ C 4) c cn c ra o c e c X cn cn 0 I ra c T) c re Cn 3 TJ ra 0) i £ cn ra E 4-1 £ c 3 0) ft> X o o 4) X E 2 ra X 3> m ro O X E X o c *-< 4) o c O — «i UJ £ 3 o 0) TJ o > O C "2 0) ~ o X z TJ X z o ro ro o TJ E ro o c » O O o < m X c c *-> raco ra X 4) ro 1 ra c cn o TJ cc U> o £ o u. o ra 4) C > X 4) CL c o — 3 ^ .X CD E z z 4) < o X 0) X ED o t- — ft) U 0) u m ra o a. z X a. 2 i s X IS L PUBLIC ACCOUNTS 1980/81 F 249 r» o o z cc o oa a +j o *■> PROVINCE OF BRITISH COLUMBIA cn £ cn CO o cn oo CO cn CO s o o \D CO o on on oo CO oo o en N s o cn CO \0 I cn o on CM tD g f, m - cn o — r o I oo cn %o OO o tD o o cn o cn cn tD O M3 — o CO cn cn eo o 1 i cn "^ J" vO on oo tD CO © CD B cn CO a g m CO 1 LA O O CO — CO < CJ n r- 3 O - oo cn \D CO o o O c CO cn O M3 s o vO vD CO CO 3 m cn O 1 w fn CO 5 O I o CO 4J C — PUBLIC ACCOUNTS 1980/81 F 251 en o — o cn cn tD S oc C3 on ^ N * m r-. m -a- m E5 gj — — o cn \0 — r» IA cn -a- — un o m _g. ' * cn IA £j cn jj CM "i S m cn s a v> in H H it- -u oo CO o c o %o en i 3 — -a* en CO CO c ra en cn o cn cn CO cn o — w s >-TJ C 3 4) li en en (T. en o CTi ■iac 4> re 1 I o <t> v> (d TJ — C m ro 3 V u te s ** — 0) c i/> C ft) CO CO 3 0) E OLD, M3 cD CL 0 lit i — ft) — CO CO — )- 0) ro *j > E c ft) IAUO </> 4) c i*- c en \o OO ra oi cn cn cn cn U C TJ L. — C — ro 3 41b. */> w O. < X tO CO SO V3 cn cn TJ 0 "O o tO CO 4-) L> 3 f ■*/> TJ C 3 cn oiu. sO CO CO 00 c .x m en CO a. 1- *n </> TJ 01 C U 3 O u. CO MJ CO j£ tf) 0 3 0 u """ I */> TJ — C re 3 _ u. 3 in re ft) ft) C tf> X ft) 0 E l. a 3 a. >- ro ft) 3 0 L. Q. u 3 0) c u TJ c 4) O O C 4) C c 4) 0 c B O CL in ft) ra ra — 4} 4) cn 3 tf> CL O ft) c ft) V) u 4) ** c in 3 u c c — o 0 C c c ft) O c 4) ft) u O fi 0 *j ra c i — w c <d «—• 4) cn O m O m tj ft) TJ 0 4) u TJ c en C C- U 3 X in C tf) TJ — 3 u 0) c C u TJ C in *-» C *-< -X 3 .X C ft) > tf» O t. — ft) c V ~ p U- O 3 E ■ o ft> tj »j ro ro c c; ~ tj O O U- E ■*-* V O 2 E •- E CO TJ eo cn c 01 cn 4) H_ ft) 0> C UJ *-> 3 O u- CL tt- c t- E O O E 4) X O U o — o a C x< c c ro 4) TJ ft) re o u ro c 41 j£ 4) 4J — ft) 4J ft) u ft) ft) ra > U — It. o C rare— z ro *j — E m cl in 0) > ts — £ l/» «t trt 4) O TJ C C£ c O ro c o ro u c cc UJ X 3 r- I- C 3 — U- F 252 PROVINCE OF BRITISH COLUMBIA < -j o 1 o O CO CO CO o CO CD K cn s <rt «rt the Minister of Finance Province of British Columbia: : have examined the balance sheet of the Provincial Capital lommission as at 31 March 1981 and the statement of revenue, Htpenditure and operating surplus for the year then ended, ly examination was made in accordance with generally tccepted auditing standards, and accordingly included such :ests and other procedures as I considered necessary in the •ircumstances. n my opinion, these financial statements present fairly the financial position of the Commission as at 31 March 1981 and he results of its operations for the year then ended in ccordance with generally accepted accounting principles pplied on a basis consistent with that of the preceding ear. ■77 <r^T7 ?<>f ■ Erma Morrison, C.A. Auditor General ictoria, British Columbia I November 1981 F 254 PROVINCE OF BRITISH COLUMBIA PROVINCIAL CAPITAL COMMISSION BALANCE SHEET AS AT 31 MARCH 1981 1981 Cash Term deposits Accounts receivable Due from the Province of British Columbia Inventory, at cost Prepaid expenses Donated property (note 1) LIABILITIES AND SURPLUS ETS $ 60,213 $ 1,0251 1,117,296 2,023: 40,323 23 4! 652,189 1 3,720 . 42,745V 1 3' $ 1,916,487 $ 3,2i.6i Accounts payable Contractors' holdbacks Deferred rental income Contributed surplus (note 1) Operating Surplus Appropriated (schedule A) Unappropriated The four accompanying notes are an integral part of these financial statements. Approved by the Commission: s 134,154 432 3,400 1 S i:fc ,9 ,3 137,987 1,8 610,097 ,168,403 2,3,3 7i| 3.1*1 ,778,500 $ ,916,487 $ 3,2 A G.L. Giles Chief Executive Officer PUBLIC ACCOUNTS 1980/81 F 255 PROVINCIAL CAPITAL COMMISSION IMSiTEMENT OF REVENUE, EXPENDITURE AND OPERATING SURPLUS FOR THE YEAR ENDED 31 MARCH 1981 :noe .dmis ons bjMr.m. lounge rental and [bar les rant from the Province of Brit h Columbia (note 3) i:C'ital .0; rat ing ntter-t and other income •Brian* rentals NDITIE rajei Disbursements 1981 $ 346,212 58,318 1,019,920 352,433 229,961 557,105 2,563,949 iquiilt - West Bay Development k Be - Bowker Creek sanic - Colquitz Creek ctou - Landscaping - Inner Harbour - Crystal Garden - Victoria Conference and Trade Centre Site - Visitor Information Centre - South Shore ^fiatig expenses (schedule B and note 3) BWmut of grant (note 3) J&iP'ICIENCY) OF REVENUE "ffc.E'ENDITURE EIGIURPLUS AT ;(S8Ng OF YEAR 'pffi URPLUS AT }"■OF, EAR 2,063,641 3,913,294 (1,349,345) 3,127,845 $ 1,778,500 1980 2,585,256 226,337 202,718 311,837 3,326,148 5 996 114,645 - 55,000 44 556 - _ 22,982 - 82,755 170 053 2,168,150 477 772 69,504 _ 27,578 2 144 521 - 700 2,540,614 1,149, 132 332,452 2,873,066 453,082 2,674,763 S 3,127,845 F 256 PROVINCE OF BRITISH COLUMBIA PROVINCIAL CAPITAL COMMISSION NOTES TO FINANCIAL STATEMENTS 31 MARCH 1981 1. SIGNIFICANT ACCOUNTING POLICIES a) Donated property Donated property recorded at nominal value of one dolr represents properties transferred to the Commission £i Province of British Columbia as free Crown grants. b) Prepaid expenses Expenditures associated with the negotiation of the Cstl Garden leases are amortized over five years. Expendire associated with the initial advertising for the Cryst Garden are amortized over three years. c) Project disbursements Project disbursements shown in these financial statemts are of a capital nature. 2. CRYSTAL GARDEN The commercial operations of the Crystal Garden commenced I 1 April 1980. Revenue and expenditure of the Crystal Gardta recorded in the accounts of the Commission and are reflect the Commission's financial statements. 3. GRANTS FROM THE PROVINCE OF BRITISH COLUMBIA Administration expenses of the Commission amounting to $3548 in 1981 ($226,337 in 1980) were paid directly by the MinisjrN Finance from a Vote. These expenses are shown both as rev.ua and expenditure in the financial statements. Included in the 1980 capital grants from the Province of Bti Columbia was $2,000,000 which was advanced in anticipation^ start of work on the proposed Victoria Conference and Trad Centre. Since the project was temporarily held in abeyanc these funds plus interest were returned to the Province in«g 1980. 4. COMPARATIVE FIGURES Certain of the 1980 figures on these financial statements m been restated to conform to the 1981 financial statement presentation. These restatements have no effect on operate surplus. PUBLIC ACCOUNTS 1980/81 SCHEDULE A PROVINCIAL CAPITAL COMMISSION SCHEDULE OF PROJECT APPROPRIATIONS AS AT 31 MARCH 1981 Unexpended Total Total Balance Project Description Authorized Expenditures Appropriated iSon Projects West Bay Development $ 480,080 $ 479,179 $ 901 Inner Harbour Land- Bipaping-Furniture 50,000 42,447 7,553 Inner Harbour Land- Eeaping-Trees 30,000 24,609 5,391 Bowker Creek 305,000 55,000 250,000 Victoria Inner Harbour 113,000 93,500 19,500 Visitors Information Centre 45,000 28,542 16,458 Colquitz Creek 278,850 44,556 234,294 Chinatown Development 48,000 - 48,000 City of Victoria 28,000 - 28,000 $ 1,377,930 $ 767,833 $ 610,097 F 258 PROVINCE OF BRITISH COLUMBIA SCHEDUL! PROVINCIAL CAPITAL COMMISSION SCHEDULE OF OPERATING EXPENSES FOR THE YEAR ENDED 31 MARCH 1981 1981 1980 Accounting $ 16,059 $ Administrative salaries and benefits 415,590 204,399 Advertising and promotion 109,135 3,743 Amortization of prepaid expenses 19,028 Aviary 96,781 Commissions 23,526 26,102 Horticultural 82,062 Hospitality and cost of bar sales 26,261 Insurance 7,117 'Janitorial 45,264 Miscellaneous 3,822 8,267 Office 16,662 6,008 Professional services 18,824 4,052 Property taxes 73,701 50,539 Rent 3,210 Repairs and maintenance 47,786 15,460 Security 26,069 Telephone 2,944 Travel 3,224 547 Utilities 75,764 13,335 1,112,829 332,452 Extraordinary item: Water damages 36,303 ~ TOTAL OPERATING EXPENSES $ 1,149,132 $ 332,452 PUBLIC ACCOUNTS 1980/81 F 259 PROVINCIAL RENTAL HOUSING CORPORATION Province of Office of the 8 Bastion Square British Columbia Auditor General Victoria Province of British Columbia Bmsh Columbia V8V1X4 AUDITOR'S REPORT 'o the Shareholder of the Provincial Rental Housing lorporation, and 'o the Minister of Lands, Parks and Housing 'rovince of British Columbia: : have examined the statement of financial position of the ■rovincial Rental Housing Corporation as at 31 December 1980 ,nd the statements of accumulated return of investment and Manges in financial position for the year then ended. My xamination was made in accordance with generally accepted [uditing standards, and accordingly included such tests and ther procedures as I considered necessary in the ircumstances. n' my opinion, these financial statements present fairly the inancial position of the Corporation as at 31 December 1980 hd the accumulated return of its investment and the changes n its financial position for the year then ended in ccordance with generally accepted accounting principles, as odified by note 1 to the financial statements, applied on a asis consistent with that of the preceding year. Erma Morrison, C.A. Auditor General ictoria, B.C. 8 April 1981 PROVINCE OF BRITISH COLUMBIA PROVINCIAL RENTAL HOUSING CORPORATION STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 ASSETS CURRENT ASSETS Cash Short-term deposits Amortization revenue receivable Prepaid expenses and sundry accounts 1980 $ 1,276,240 8,443,578 28,983 9,748,801 INVESTMENT IN RENTAL HOUSING - at cost (note 3) Properties eligible for Federal loans 64,388,716 Provincial share of joint Federal/ Provincial properties 24,888,517 Properties wholly funded by the Province - Less accumulated return of investment (Exhibit B) ApproveJoNby the Boards (Director) 89,277,233 9,174,375 80,102,858 ^fAr^y \Az7'r?lS*&L' scomrj =gral par statements. notes form an lese financial EXHIBIj 1979 14, 378, 8,419, 35, 8,848,1 65,188, 24,648, 3,836, 93,674, 8,306, 85,367, $89,851,659 $94,215,) PUBLIC ACCOUNTS 1980/81 F 261 EXHIBIT A PROVINCIAL RENTAL HOUSING CORPORATION STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 LIABILITIES 1980 1979 LIABILITIES (note 4) p.'St payable and accrued $13,205,485 $13 ,965,433 fit portion of long-term debt 638,889 57,049 13,844,374 14 ,022,482 Ei DEBT (note 4) ■ Land Fund Floating Charge '4% Debenture 28,165,525 31 ,762,533 jure mortgage loans - Ida Mortgage and Housing loration - Schedule 1 47,778,127 47 ,785,500 75,943,652 79 ,548,033 ; current portion as above 638,889 57,049 75,304,763 79 ,490,984 SHAREHOLDER'S EQUITY . ITAL ized 10,000 common shares o par value filSid fully paid (Mares (note 2) 3 3 'ED SURPLUS 669,076 669,076 (EARNINGS 33,443 33,443 702,522 702,522 $89,851,659 $94 215,988 F 262 PROVINCE OF BRITISH COLUMBIA EXHIBIT PROVINCIAL RENTAL HOUSING CORPORATION STATEMENT OF ACCUMULATED RETURN OF INVESTMENT FOR THE YEAR ENDED DECEMBER 31, 1980 1980 Amortization revenue (note 1) Interest earned EXPENSES $8,444,492 100,960 8,545,452 1979 $10,701,1 41,.4 10,742,! Interest expense Insurance Administrative costs EXCESS OF REVENUE OVER EXPENSES LOSS ON DISPOSAL OF RENTAL HOUSING PROPERTIES RETURN OF INVESTMENT FOR THE YEAR BALANCE AT BEGINNING OF YEAR BALANCE AT END OF YEAR (Exhibit A) 7 ,500,786 55,349 41,732 8,075,7 60, 1 32,i7 7 ,597,867 8,168,5 947,585 2,574,0 (79,968) _ 867,617 2,574,5 8 ,306,758 5,731,'S $9 ,174,375 $ 8,306,8 PUBLIC ACCOUNTS 1980/81 F 263 EXHIBIT C PROVINCIAL RENTAL HOUSING CORPORATION STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE YEAR ENDED DECEMBER 31, 1980 1980 M5£ IRE PROVIDED BY: Retin of investment for the year gfeetnot affecting working capital ;itfc>sion disposal of rental hising properties 3j'ro\ded from return of investment Eisjsal of investment in I rttal housing lidvices from Crown Land Fund IHBS VRE APPLIED TO: Acqisitions and cost adjustments ■ tcrental housing I Jtetiement of long-term debt Inciase in current portion of cnlkg-t'erm debt ESBAS (DECREASE) IN WORKING CAPITAL "SSINCCAPITAL (DEFICIENCY) AT ■BEGINNING OF THE YEAR 388tN(CAPITAL (DEFICIENCY) AT IeND OF YEAR 867,617 79,968 947,585 4,606,932 386,340 5,940,857 289,640 3,990,721 581,840 4,862,201 1,078,656 (5,174,229) $(4,095,573) 1979 $ 2,574,810 2,574,810 173,343 6,883,735 9,631,888 6,901,609 9,352,287 4,654 16,258,550 (6,626,662) 1,452,433 $(5,174,229) PROVINCE OF BRITISH COLUMBIA PROVINCIAL RENTAL HOUSING CORPORATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 SIGNIFICANT ACCOUNTING POLICY Amortization Revenue Amortization revenue is the annual amount charged for repayment of capital costs with interest to Britishfl Columbia Housing Management Commission which manages th rental housing units of the Corporation. The basis of charge is determined by agreement between the Federal/ Provincial Authorities which subsidize the operating deficits of these low income/senior citizen housing facilities. This amortization revenue, after providing for interest! and other expenses, is added to the Corporation's accumulated return of investment, which is treated as a reduction of investment in rental housing. ISSUED SHARES All issued shares of the Corporation are held by Her Majesty the Queen in right of the Province of British Columbia, represented by the Minister of Lands, Parks Housing. 3. INVESTMENT IN RENTAL HOUSING The Corporation returned to the Crown Land Fund its ent holding of properties wholly funded by the Province at beginning of the year at its acquisition cost of s $3,836,972. In addition units from two projects eligible for feder, loans were sold during the year at losses amounting to $79,968. PUBLIC ACCOUNTS 1980/81 F 265 PROVINCIAL RENTAL HOUSING CORPORATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1980 During the year the Corporation and Canada Mortgage and JBusing Corporation achieved a uniform cost base for the Ssj&nt Federal/Provincial properties. The Corporation amended its investment records accordingly to reflect the adjustment to the acquisition costs of these properties by $146,376. At December 31 1980 the investment of the Corporation in subsidized rental housing amounted to $89,277,233 and comprised 97 projects containing 7,845 rental units. As at December 31 1980 official transfer of title to the Corporation of its interest in joint Federal/Provincial projects had not been completed. I TERM DEBT As at December 31, 1980 loan balances totalled $47,778,127, as outlined in Schedule 1. Repayment of principal and interest is amortized over periods of 48 to JsEyears and may extend to the year 2027. Current liabilities includes sales proceeds of $769,960 arising on the disposal of housing units encumbered by debenture mortgage loans. PROVINCE OF BRITISH COLUMBIA PROVINCIAL RENTAL HOUSING CORPORATION DEBENTURE MORTGAGE LOANS PAYABLE AS AT DECEMBER 31, 1980 SCHEi PROJECT LOCATION Abbotsford/Mackenzie Burnaby/Lister Burnaby/McPherson Burnaby/Laurelynn Burnaby/D.Drummond Burns Lake/McKenna Campbell River/Simms Campbell River/Robron Castlegar/1st & Elm Castlegar/Woodland Kamloops/Ocelot MacKenzie/Dezell Matsqui/Clearbrook Mission/Windebank Nanaimo/Howard N.Vancouver/Grant McNe Oliver/Oliver Gardens Port Alberni/Geo.Dowli Port Alberni/Gertrude Port Alberni/Ridgewood Prince Rupert/Summit Prince Rupert/Cedar Rd Prince Rupert/Park Ave Princeton/Allin St. Richmond/Laurelwood A Richmond/Laurelwood B Richmond/Blundell Rd. Squamish/Valleycliffe Squamish/Brachendale N. Surrey/Len Shepherd Surrey/Greenbrook Vancouver/D. Steeves Vancouver/Vine St. Vancouver/Haida Court Vanderhoof/Maverick Victoria/Bayview Victoria/Juniper Garde Victoria/Cedars W. Vancouver/Sunnyside DEBENTURE INTEREST NUMBER RATE % 1 10.375 2 10.375 3 10.375 4 8.625 5 10.375 6 10.750 7 9.750 8 9.750 9 10.750 10 10.500 11 9.750 12 10.375 13 9.750 14 9.750 15 9.750 il 16 9.750 17 10.750 ng 18 9.750 19 9.750 20 9.750 21 10.750 ge.22 9.750 . 23 10.750 24 10.750 25 9.750 26 9.750 27 10.750 28 10.375 29 10.375 30 10.375 31 10.000 32 8.625 33 10.375 34 9.750 35 9.750 36 9.750 ns 37 9.750 38 10.750 39 8.000 ANNUAL INSTALMENT INC. INTEREST S 104,593 $ V 61,376 V 19,211 7! 170,56J| 19; 255,5_\ 27' 76,044 81 89,473 3! 137,563 ill 46,832 2' 92,921 5! 33,899 3' 114,938 16! 35,719 5; 83,633 2! 100,703 9! 366,587 3 2' 12,084 0! 49,098 8' 29,934 9< 48,371 71 162,958 16' 146,933 il! 102,285 1< 48,780 3i 203,062 20! 158,55a 16! 389,643 301 514,938 171 255,022 31 173,657 11! 449,280 4 it 390,381 43] 28,706 66 58,893 8/ 106,348 1M 39,338 Si 42,663 2' 164,596 180 117,882 i ui $5,482,974 $4778 PUBLIC ACCOUNTS 1980/81 QUEEN'S PRINTER REPORT OF THE COMPTROLLER GENERAL rUfee financial statements of the Queen' s Printer have been rffe]red from, and accurately reflect, the financial tweci'ds of the Government of British Columbia, while these ESta'ments have not been audited, they do form part of the rSeants of the Consolidated Revenue Fund which has been Lasted. D.R. Alexander Comptroller General Victria, British Columbia Seplmber 29 , 1981 PROVINCE OF BRITISH COLUMBIA - m r-> PUBLIC ACCOUNTS 1980/81 F 269 O) IO \0 t*j cn iH o o cn ^- o o oo 't CO IO >-I 3 ^g" ** o CO o r» r» co ao cn \0 o o cn I ■o ^ O o r- ** to IO cn r» co" \o o | o cn CO d d >o *"! ^ Ol ^ ^ •» ■» o o IO i-H *o o c~. IO o '"I ** ri "1 n co M O r-4 vO rH o co cn o CO cn IO rG u (8 o co cn IO u u tn M c PQ CU o cn U o o c CO cn rt o o a. o Xi CO t-H (O o o c CJ o CJ IO o o T3 u cu u CD T3 U C JZ X c C u m o X u o 3 s~ "M a. OJ o 60 o 3 u V- o u c c o c~ c I-> u o CJ u CJ CO w « to >s c M CO c *J rt o (fl Ul H m u CO CD o o ca co •"- o o iu tJ z *H < Cl, CO E- -"n w c 3 f- X Z o 0 o u U4 > -c +j tt P- <. c n) P X -J ie. CL, w F 270 PROVINCE OF BRITISH COLUMBIA (V) ^ to \o IO cn O) o CO cn cn ,_, CO o to CO cn CO IO cn cn c^ « o rJ CO - CO E- w CO CO < a w X u. u- o CD UJ H OJ cn t*-4 CO < < c CD z o CO UJ C c c c o tj o oj CD o CD z PS a P. PQ H CO Ul X UJ 1 m (D CO o CD UJ D ■"-. u o z tt o CD O o UJ o o CO z w u a. a. UJ z < CO u aj £ CO o rA Ci r~ o H u. a W z -J UJ w H UJ UJ tt. cu u CJ o ■>< u. CO o tt w O s tt Cu cu E Cm -J < ■< £- H _ o «J O H Z t- PUBLIC ACCOUNTS 1980/81 F 271 SCIENCE COUNCIL OF BRITISH COLUMBIA oopis Lybnd chai >red accountants 28th Floor - Royal Centre 1055 West Georgia Street Vancouver British ColumDia Canada V6E3R2 mailing address PO Box 11128 - Royal Centr. 1055 West Georgia Street Vancouver British Columtm Canada V6E3R2 telephone (604) 682 - 7821 cable Colybrand telex 04-507630 Coopers 8 Lybrand (International) ty 20, 981 ECTOR REPORT \aBE NISTER OF UNIVERSITIES, HENCERD COMMUNICATIONS hayexamined the balance sheet of The Science Council of British Columbia i5ectariat on Science, Research and Development as at March 31, 1981 and stanents of research appropriations, expenditures and unexpended •oropr tiorts and operations appropriations, expenditures and unexpended iprsprtions for the year then ended. Our examination was made in cojdaie with generally accepted auditing standards, and accordingly icludeouch tests and other procedures as we considered necessary in the rcumsi-ices. 1 pur anion, except for the accounting treatment of fixed assets, referred nin.n'a 1, these financial statements present fairly the financial >s$flioiDf the Council and Secretariat as at March 31, 1981 and the results zJheiiDperations for the year then ended in accordance with generally cfifiEeiaccounting principles applied on a basis consistent with that of the jecedii year. 'AfcTERI ACCOUNTANTS PUBLIC ACCOUNTS 1980/81 p 273 THE SCIENCE COUNCIL OF BRITISH COLUMBIA AND SECRETARIAT ON SCIENCE, RESEARCH AND DEVELOPMENT BALANCE SHEET AS AT MARCH 31, 1981 ASSETS ftTfflliHORT-TERM DEPOSITS GCKTSIECEIVABLE PHD TENSES 1981 $ 1980 $ 3,279,743 1,241,233 54,147 12,043 1,433 3,335,323 1,253,276 rSSMES (note 2) SQfEDf Jfffis COUNCIL AND SECRETARIAT 'jOlThr, LIABILITIES OUSTSAYABLE AND ACCRUED LIABILITIES 13,760 6,086 UNEXPENDED APPROPRIATIONS EMtCHnote 2) 3,141,388 1,199,992 RATIO 180,175 47,198 3,321,563 1,247,190 3,335,323 1,253,276 I Coopers I &Lybrand PROVINCE OF BRITISH COLUMBIA THE SCIENCE COUNCIL OF BRITISH COLUMBIA AND SECRETARIAT ON SCIENCE, RESEARCH AND DEVELOPMENT STATEMENT OF RESEARCH APPROPRIATIONS, EXPENDITURES AND UNEXPENDED APPROPRIATIONS FOR THE YEAR ENDED MARCH 31, 1981 1981 $ RESEARCH APPROPRIATIONS Grants Interest RESEARCH EXPENDITURES Coal liquefaction grant Direct expenses and other Fisheries technology grant Graduate Research Engineering And Technology awards Grants - see Schedule Honoraria Industrial Post-Doctoral Fellowships UNEXPENDED APPROPRIATIONS FOR THE YEAR BALANCE - BEGINNING OF YEAR BALANCE - END OF YEAR (note 2) 5,000,000 413,030 5,413,030 1981 2,250 0 130 iC 5,658 3:5 300 IC 309,875 3,024,201 992 e 1,900 IK 130,000 3,471,634 l,428il 1,941,396 899): 1,199,992 30011 3,141,388 l,199)i \% PUBLIC ACCOUNTS 1980/81 F 275 THE SCIENCE COUNCIL OF BRITISH COLUMBIA HA 1 AND SECRETARIAT ON SCIENCE, RESEARCH AND DEVELOPMENT ■ STATEMENT OF OPERATIONS APPROPRIATIONS, EXPENDITURES AND UNEXPENDED APPROPRIATIONS FOR THE YEAR ENDED MARCH 31, 1981 1981 1980 | $ fJSrlC APPROPRIATIONS juts 324,175 156,100 merest 13,681 20,054 337,856 176,154 ?ESDITES isetti fees 19,495 6,425 rniturand equipment 3,549 1,644 3sehol improvements 1,603 stings 1,447 900 r sanne recruitment 1,394 1,275 Dtocopng and printing 27,818 20,018 s&age d fcourier 4,520 2,023 3fcs"sial fees 3,276 1,205 slicatas 1,290 539 17,129 16,278 .ffiies ad employee benefits 125,505 109,330 ilione and supplies 3,591 2,100 ephon m 4,i7i 3,059 8,020 7,325 221,205 173,724 ler Sfrises Lnternational exchange 22,435 ilecdj car 3,500 ?ubiic /ents (note 3) 32,554 2,584 58,489 2,584 279,694 176,308 SOSERY ! EXPENDITURES jt.Bfc.CLumbia Health Care Research Foundation 26,672 22,824 !S%5£- '.ernational exchange 35,000 sctric ir 3 500 tier 9,643 10,414 'lie e Mts 2,700 35,938 74,815 EagND I APPROPRIATIONS FOR THE YEAR 132,977 35,784 L^EE BEGINNING OF YEAR 47,198 11,414 "AN€E -.ND OF YEAR 180,175 47,198 1 Coopers | &Lybrand II PROVINCE OF BRITISH COLUMBIA THE SCIENCE COUNCIL OF BRITISH COLUMBIA AND SECRETARIAT ON SCIENCE, RESEARCH AND DEVELOPMENT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 1981 ACCOUNTING POLICY Fixed assets are not capitalized and depreciated as assets of the Council and Secretariat, but are written off in the period in which are purchased. RESEARCH GRANT COMMITMENTS During the year, the Council approved funding for research projects totalling $4,038,871. At March 31, 1981 $2,196,431 remained as outstanding commitments - see Schedule. Council anticipates that tl" balance of unexpended research appropriations will be utilized to fu | ongoing projects, scholarships and fellowships in the year ending March 31, 1982. PUBLIC EVENTS During the year, the Council was involved in public events for the promotion of awareness of science and research in British Columbia, including Discovery Fair, 1980. COMMITMENT Under a long-term lease for office premises, the Council and Secrets* have a minimum rental commitment of $17,000 for each of the next thi years. ***** PUBLIC ACCOUNTS 1980/81 F 277 THE SCIENCE COUNCIL OF BRITISH COLUMBIA M AND SECRETARIAT ON SCIENCE, RESEARCH AND DEVELOPMENT CJfflDUI OF COMMITMENTS AND DISBURSEMENTS OF SCIENCE COUNCIL RESEARCH GRANTS FOR THE YEAR ENDED MARCH 31, 1981 SBHECllD RESEARCH PROJECTS $ juQitmr: outstanding at beginning of year 253,855 jaitior. commitments to existing projects 654,240 qpro;:ts approved in year 221,150 bqrst in year (805,205) romitnnc. outstanding at end of year 324,040 SHHtCEMMPETITION #1 zaitme outstanding at beginning of year 927,906 sbnrsE in year (730,260) imntme outstanding at end of year 197 646 iEBSCBIOMPETITION #2 nmiime made during year 1,657 642 [Se in year ( 846,994) onitme outstanding at end of year 810,648 SBRCH 0MPETITI0N #3 maibme made during year 1 505 839 ;j>srse in year ( 641,742) njiitme outstanding at end of year 864,097 MaeOITMENTS OUTSTANDING AT b8Fi YR (note 2) 2 196 431 I Coopers | &Lybrand F 278 PROVINCE OF BRITISH COLUMBIA SIMON FRASER UNIVERSITY Province of Office of the . B . British Columbia Auditor General vkmT • Province of British Columbia British coiumt V8V1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of Governors of Simon Fraser University, and To the Minister of Universities, Science and Communica^i Province of British Columbia: I have examined the balance sheet of Simon Fraser Universi as at 31 March 1981 and the statements of revenue a expenditure and changes in fund balances, expenditures fund, changes in appropriated fund balances and ancilla enterprise operations for the year then ended. My examin tion was made in accordance with generally accepted auditi standards, and accordingly included such tests and oth procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly t financial position of the University as at 31 March 1981 a the results of its operations and the changes in its fu balances for the year then ended in accordance with accour ing principles generally accepted for universities appli on a basis consistent with that of the preceding year. ^£t<r .,/i.?? /sr"J' Erma Morrison, C.A, Auditor General victoria, British Columbia 10 June 1981 PUBLIC ACCOUNTS 1980/81 F 279 _ d) _ 4-> o v> o oo-o -o ■■e' c OJ en "O £ 1) O 01 "Of- Z OJ O ro CT J= >,+J +J C -Q "O roa L <v OJ e -a E -O "E s a. c c E o QJ o- s- a. o C-+) «J 3 S= o -^ cn ra ro 0) e -r- a. OIOO ■JlDr- »—1 co m cm CO CTiro o $ 1,496 77 17 o cn IT) IDCOr- O00 00 »— in So CO in CO -C o ai trt (J > ffluc 01 r— J3 t o co <u *E £ m et; 3 irt >_ 3 o ra c j-> Q Oi-h LO o a. <u 0) •a <u E ■— PROVINCE OF BRITISH COLUMBIA ■vt i~ 3 £ 30 $52,886 2,702 97 4,535 293 716 1,904 178 3 m o o a ro cn in Ol CO o o O CO CONOCO cm CO si II ul U5 r- CA ul CO CO O "crinr-cvicoto^-ro a r^ to LO cn © CO CO toco ON coo CO CM cu s„ ig tO cn to OJ 1— CO f-f- CM Ui c cn ! > s- Tt TJ VI ro 0) COr- i— 5,146 322 51 1,801 348 cn to to cn cn cn cn in co I eo j r^cc\ cn cn tou - cu cu 3 >, _ uj-i- -w** O- u p ^ © PUBLIC ACCOUNTS 1980/81 F 281 vt ro cocomo^a-cooor—cocncMCMfocsjocn cu o s- sz a i-COCnOCOCOCOCOO<CMC\IUX-rO^Oi- 3 O co ^ in "* i— in r— .— .— .— .— Ol TJZ v> ai a cu IONOll/)NrslO-a-a*)COi-OlDMC<Jr-^- J3 i-ttOllOOCOCOclCOWCMr-X-'J-r- *3" r— to ^- cn i— COWNi— ,— ^- f— •— *3" IO m m co to to >— to ■2 ra OUlOlWWIOMt-r-f-i-1- ■— ,_? cn O CD <o t->- ** ,_ ■4->TJ O (Mr- co i- C a. 3 i— CO CO CJ ^ 7 CO ; cn (O*>-oii«NMn"cfcoc0r-Qcon ^r i-'J-OHnoCOCviCrtOO'a-C\jr-<t^' ,— CO ,— oo csj r-.— >— ro .— r~ «3- co in in ro >— to o> o s- t— <u s w m ca ai I- s- VJ r~-csjcnc0cointor^-'f^-co co «l" o Ol VO ID ^ CO CM CM ■— o s~ $- * . u. P cu o_ >- >l 00 *JTJ w h- J3 cn o c V\ trt Eg s. a A tt £ p ™ > a. >, o JC A ? TJ S. B £ £ " a: CU o CM CM e: cn cn trt O OJ CM TJ TJ CXI f_ CC a. u- o _ M cn <o z o o E a 1/1 E co Sp o i- o^- cmio.— I-*. CO J* « C CU cn cn r— *t in*? "^ " O trt Q. 0) cn cd S| V* r- QJ «« ra co WOOOfJinfl'Si— OOlOOOl ^" tn cn«— ro 1- o ^•^■(OCOr-^'JtMlO'JCMi-COfO i— in cu a r- id r-« m tfi tt co i— i— *3- co in in ro .— vlO c s~ at 3 Ol at a. <U a 3 mic Salaries demic ranks $1 er Instruction and research salaries and wages 1 yee benefits 1, moving and entertainment dable supplies ment and furnishings ment rentals and periodicals ties nt awards act services ssional fees ations and alterations est - short term - long term ance o o o o o o CO JO LU c c eDra-GS-oajc:Q.a.«>*i-cuS-*- *"*- a S- s- T3 ■OOP Or- > n-rv-^i— *0 +■> **- O CU 3 cu cu (0 s to<co.ca.ft)Q.ssoi-3c:o£:-«-> f> v -t-»Es-xo-o-o-»J+JQ'i-cuc c E C X O a <£. O uj t— uj lu uj m =1 cn o a. cn .—• — "SZ X F 282 PROVINCE OF BRITISH COLUMBIA cn ro in OJ © O 1 ^ 5 CO Ot en cn 1 O O CO co4-<cr CO II CO 1 j *A CM *** - s11 LU rn CU cn # £ UJ *"- t- l_J +» 4_ B u o U_ co co ta- in co o co co ro co Oi r ■ S_ i- cu J XJ 3 o oj •— PUBLIC ACCOUNTS 1980/81 F 283 p c s- y t_ o >* c 1980 $1,352 746 00 cn o lOCMCOlO^incMOlNOimr-^r- 0*»"— CO r— CM r~r— CO O «3- ^■m | co col co co m Oil * - in "3" CO O CM CM CO i— CM CO CO f>~ CO CM «a- ro co cm cm «* *r cm r»- r-» o o r» CM W ■— CM r- CM Ol | CO o o r- cm 1 *■**> cu CJ Ol CM ■— CO CO i— 1 IO 1 to II CO CM r- CM r— r— 1 CO I ro II c o i—l ^- to i-» o ^ cn 1 o 1 o || co ro ■— co cu cm •«■ ■fl" It SI ■" *" cu ol to 1 to 1 O0incsjininoicnr~>mcoorolp— 1 ui II 30 *3" *3" CO r— i— (Mr- CM C1CO CO CO [ cc •—1 cn | oi 1 r-coow«ti— is o ioco>d-co 1 cn | Oil CO O O Ol r— CM «■ CM CM CM r— r- CO CM I CO 1 CO II Ol COCO .— r— CM r— ( °^ i p_ II 01 o o in CO CO cn ■• ro Af 1 "I! CO o o — 1 •O- col Oi Ol to cn to in r-. cm cm to mm <x o o co to to O U f-r- C U H ■*-> "O (O > CU TJ i- Ifl Op- <U •*■> C ■! o o ra i- x ra j I -r- 1_ r- > F 284 PROVINCE OF BRITISH COLUMBIA SIMON FRASER UNIVERSITY Notes to Financial Statements March 31, 1981 1. Significant Accounting Policies (a) General These financial statements have been prepared in accordance with accounting principles generally accepted for universities. These principles differ from generally accepted accounting principles in the following respects: - no provision has been made for depreciation of buildings and equipment. - construction costs for buildings and other facilities, including original equipment and furniture, and renovation costs funded by Capital sources are capitalize in the Capital Fund. Replacement equipment and furniture new equipment not associated with new construction, alterations and other renovations are expensed as the costs are incurred in the various funds. - library books and periodicals are expensed in the year of acquisition. - leases of a capital nature are expensed in the operating fund as payments are made. - no accrual for employee vacation pay is provided. (b) Fund Accounting - The university accounts are maintained in compliance with fund accounting procedures in order to recognize restrictions imposed on the use of availabl resources. Under these procedures resources are classified into funds in accordance with objectives authorized by the Board of Governors or otherwise specified. Funds have been combined into the folloffi major divisions: - General purpose operating funds comprise revenues which are administered by the Board of Governors. - Specific purpose operating funds consist of grantsJH and donations for designated projects and the income earned on endowment funds. PUBLIC ACCOUNTS 1980/81 F 285 - 2 - ■- Endowment funds are received or appropriated with the stipulation the principal will be invested and the related earned income will be expended for specific purposes. I- Capital funds comprise amounts received for the purchase of land, buildings and original equipment, major renovations and alterations, public works projects and additional equipment. ■(Inventories Inventories of supplies are stated at cost and inventories of merchandise held for resale are stated at the lower of cost ■or net realizable value. Ancillary Enterprise Operations operations designated as ancillary enterprises by the University include residences, bookstore and campus food services. The ■operations of these enterprises are conducted on a fee-for-service basis. Expenses include the operating costs of providing these services and debenture payments of interest and principal on the residences. No administrative overhead has been applied. [Loans, Other Payables and Commitments The interim financing of approved capital construction projects is authorized under the provfsions of the Educational Institution Capital Finance Act. This financing comprises bank loans in the amount of $6,583,000 as at March 31, 1981 ($2,412,000 - March 31, 1980). Accounts and holdbacks payable in the amount of $1,203,000 ($1,836,000 - March 31, 1980) and commitments under building and other contracts of $423,000 ($2,346,000 - March 31, . 1980) will be financed similarly in the next fiscal year. Bank loans are retired from the proceeds of long term debt issued Binder the authority of the Act. ! Term Debt and Housing Corporation Interest Balance Rate March 31/81 Outstanding March 31/80 of dollars) $ 199 983 2,311 $3,493 Canada Mortgage Maturity Date Jan. 1, 2017 Jan. 2, 2018 Jul. 1, 2019 Total (Exhibit / Annual Payments Including Interest (thousands 5.375% $ 198 5.875% 975 6.875% 2,299 I) $3,472 $ 12 65 171 $248 the debentures are secured by a floating charge on the student residences. F 286 PROVINCE OF BRITISH COLUMBIA Capital Financing Authority Si nking Balance Outstandinq Maturity Interest Face Fund March 31 March 31 Date Rate Value Be lance 1981 1980 ousands of d (th Jllars) June 9, 1998 9.41% $ 2,000 $ 170 $ 1,830 $ 1,893 $ 23', Jan 10, 1999 9.82% 2,000 114 1,886 1,946 24! Mar. 9, 1999 10.16% 3,700 197 3,503 3,608 461 Apr.10, 1999 10.26% 800 43 757 780 10; Nov. 9, 1999 10.68% 3,700 99 3,601 3,700 48! Mar.10, 2000 12.74% 2,000 50 1,950 2,000 27! Sept 10, 2000 12.55% 2,100 2,100 1! Mar.10, 2001 13.13% 210 210 Total (Exhibit A) $16,510 $ 673 $15,837 $13,927 $1,82: Annual payments comprise interest and sinking fund payments. The ac payments to the sinking fund are based on the discounted present val required to fund fully the repayment of the debt by respective matur dates. The sinking fund balance consists of total sinking fund inst ments to March 31, 1981 plus interest earned thereon. Sinking fund payments, which are financed by the Province of British Columbia, ma during 1980/81 amounted to $346,000 (1979/80 - $207,000). Earned interest thereon recorded for 1980/81 is $54,000 (1979/80 - $17,000) Certain 1980 figures have been restated in order to conform with theij financial statement presentation adopted in 1981 with no resultant i effect on the Fund Balances. PUBLIC ACCOUNTS 1980/81 r— —*■—. CMCMtsOlCMCOOCOrorOOCMCnCM OlOOl lCr-Oi— OCMlOSCMOr- r— ** "3- cn rootooi^cMtooooirMOin^-ro •— *—'** 3 CJ Ol .**■ *- TJ ET 4* W CU TJ CMOOOO>CO«9-|st— OOlOOOi If lOCTlr- •y r~ ^ CO CO •— *T ^" CM IO •* CM r— CO CO r— m **■ co to CO f— IO ISIXI Ul <t CO i- ^^■mcfliflM r- — to 31 re s- OimCOTi— in i— r— r— r— r— Ol in O OJ *■»■ *r*r r— ) IO E CV O C-) -o > 333 X. ■P CJ cncn o^- ti ^ cn c COw—r- - ^ CM —- o tj a> c cj <c o 3 C/) gf§ ■g.5,2 F 288 PROVINCE OF BRITISH COLUMBIA iOi-pS£ ocSw VJ Ol co i- -o cu j_ cn (= E J .— CM CM ^"CM ~*t OiujOOir J CO CO r*~ CO Ol loco^co ■* 00 IO f— «— Ol ■— co oo *T i— r-- ro f- -*i 4ui 0 Ul L M r-c OlC WW" ?-&:> r— (0 U J <C ■•-> O K CU C CJ CD a. c o re Vt TJ I- c O « 3 O U.TJ •-- cn >» °- >! s 11 SE c CU cu*3 to E +* E a- B OJ CD G 3 co 3 CU O Q *- C f- CJ l_> CJ CJ) —• 3^ U O CO re O E °- iH PUBLIC ACCOUNTS 1980/81 F 28q SIMON FRASER UNIVERSITY E Statement of Changes in Net Investment in Land, Buildings and Equipment Year Ended March 31, 1981 (thousands of dollars) Year Ended March 31 1981 1980 Increases in net investment during the year: Additions to land, buildings and equipment $ 6,171 $ 7,876 i Banking fund payments - British Columbia Educational Institutions Capital Financing Authority 346 207 Interest earned on the sinking fund 54 17 Principal repayments - Canada Mortgage and Housing Corporation debentures 21 19 6,592 8,119 lecreases in net investment during the year: Increase in long term debt - British Columbia Educational Institutions Capital Financing Authority 2,310 6,500 Interim financing on projects 3,323 1,290 5,633 7,790 et: increase during the year 959 329 et investment in land, buildings and equipment, April 1, 1980 55,350 55,021 et investment in land, buildings and equipment, March 31, 1981 (Exhibit A) $56,309 555,350 F 290 PROVINCE OF BRITISH COLUMBIA SURREY FARMS PRODUCTS INVESTMENTS LTD. (FORMERLY PANCO POUI; TouchePossi Chartered Accounlarm AUDITORS' REPORT The Shareholders, Surrey Farm Products Investments Ltd. We have examined the balance sheet of Surrey Farm Products Investments Ltd. s at March 31, 1981 and the statements of income and retained earnings (defic) for the year then ended. Our examination was made in accordance with genera accepted auditing standards, and accordingly included such tests and otr procedures as we considered necessary in the circumstances. In our opinion, these financial statements present fairly the financial posiln of the company as at March 31, 1981 and the results of its operations for e year then ended, in accordance with generally accepted accounting princl]a applied on a basis consistent with that of the preceding year. ^^_JcpcoC^ /^^o ^ Vancouver, B.C., May 21, 1981. Chartered Accountants'! 700-1177 WEST HASTINGS STREET. VANCOUVER, BRITISH COLUMBIA V6E 2L2 TELEPHONE (604)669 3343—TELEX 04-51293 PUBLIC ACCOUNTS 1980/81 F 291 \ut£eRit>Cn SURREY FARM PRODUCTS INVESTMENTS LTD. I (Incorporated under the Company Act of British Columbia) BALANCE SHEET AS AT MARCH 31, 1981 1981 1980 ASSETS depots $ 60,384 $104,511 LIABILITIES rent ;icnmt:payable and :aqfern. liabilities $ 500 $ 34,700 SHAREHOLDERS' EQUITY Ltal sisk ithoriii 12,6' $2.75 cumulative, redeemable, preferred shares, Series A -Spar value $50 each lesz»Q( common shares of no par value i?sed ;i fully paid t4W: preferred shares 551,350 551,350 iCI,7: common shares 41,155 41,155 592,505 592,505 liaed irnlngs (deficit) (532,621) (522,694) L>»ved • the Director $60,384 $104,511 i^ See accompanying notes to financial statements. PROVINCE OF BRITISH COLUMBIA loucheFoss&Gx SURREY FARM PRODUCTS INVESTMENTS LTD. Income Interest income Dividend income Other income STATEMENT OF INCOME FOR THE YEAR ENDED MARCH 31, 1981 1981 $ 8,360 $146,1 - - 10,4 ,360 157,1 Expenses Consulting fees Legal Accounting and audit Insurance (recovery) Pension plan (recovery) Miscellaneous Records storage Provision for settlement of feed claim Net income (loss) for the year 4,284 11,8 2,554 16,1 575 0 855 (6,7 (1,7 2.0 964 9,232 mi (872) 145,4 9,055 34,0 $111,* $ 9,927) See accompanying notes to financial statements. PUBLIC ACCOUNTS 1980/81 F 293 fess&Gi SURREY FARM PRODUCTS INVESTMENTS LTD. STATEMENT OF RETAINED EARNINGS (DEFICIT) FOR THE YEAR ENDED MARCH 31, 1981 !aiatieglnning of year :con^loss) for the year nentif Surrey Co-Op .sit i the Province Britii Columbia rm ,.d to Minister loan x at ind of year 1981 1980 ($ 522,694) $14,172,390 (9,927) 111,084 (532,621) 14,283,474 (6,168) (14,800,000) ($ 532,621) ($ 522,694) See accompanying notes to financial statements■ PROVINCE OF BRITISH COLUMBIA louche Foss &Gx SURREY FARM PRODUCTS INVESTMENTS LTD. NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 1. Subsidiary companies The wholly-owned subsidiaries, Surrey Farm Products Hatchery Ltd. (formerlj□ Pacific Hatchery Ltd.) and Western Feed Co. Ltd. are inactive and have no assets or liabilities. 2. Income taxes The purchase on February 17, 1975 of all the issued shares of Surrey Farm i Products Investments Ltd. by the Province of British Columbia had the effec: of making the company exempt from Income taxes under Section 149 of the Income Tax Act. rwr PUBLIC ACCOUNTS 1980/81 T.S. HOLDINGS LTD. iice blouse o Suite 720 - 880 Douglas Street Victoria. B C V8W2B7 (6041383-4191 } ARTERED ACCOUNTANTS jfo-gus'18, 1981 AUDITORS* REPORT To-rhciinister of Municipal Affairs on half of the former shareholder of : S. Holdings Ltd.: Weshai examined the statements of operations and liquidation and changes in ifdoenal position of T. S. Holdings Ltd. for the period April 1, 1980 to March L, 1981 (date of dissolution). Our examination was made in accordance with gaoercLy accepted auditing standards, and accordingly included such tests and o:her rocedures as we considered necessary in the circumstances. lajDimpinlon, these financial statements present fairly the results of its operaims and changes in its financial position for the period ended March 31, 1981 ei the distribution of its assets on that date in accordance with generally acceptl accounting principles applied on a basis consistent with that of the peececig year. Ghartesd Accountants "1 F 296 PROVINCE OF BRITISH COLUMBIA T. S. HOLDINGS LTD. (Note 3) BALANCE SHEET 31 1981 1980 Due from Pacific Coach Lines Limited (Note 2) Investment in wholly-owned subsidiary companies (Note 1) Incorporation fees, at cost $1,421i $1,467.: LIABILITIES Due to subsidiary companies: Thompson-Okanagan Transit Ltd. Vancouver Island Transit Ltd. (Note 2) Due to Provincial Transit Fund (Note 2) $ 18, 15,: 2,811,: 2,846,1 SHAREHOLDER'S DEFICIENCY Share capital: Authorized- 10,000 common shares without par value Issued- Nil (Note 3) Deficit (1,378,1 (l,378,j $1,467,: PUBLIC ACCOUNTS 1980/81 f 297 T. S. HOLDINGS LTD. (Note 3) STATEMENT OF OPERATIONS AND LIQUIDATION Period ended March 31 -eordnry items: rite-<*n of investment in Vancouver biaai Transit Ltd. (Note l(i)) iio-tni of Investment in Thompson- 5KSniin( Transit Ltd. (Note l(ii)) Ita-t: of incorporation fees ; for ie period .ciz, iginning of period isSer :om contributed surplus (Note 2) :rihutm to shareholder (Note 3) .lit, id of period 1981 1980 $ 41,979 $ 131,304 2,316 241,694 494 44,789 - 372,998 1 378,558 1 ,005,560 1 423,347 1 378,558 Cl 424,034) (687) - 1 378,558 687 - $ $1 378,558 PROVINCE OF BRITISH COLUMBIA T. S. HOLDINGS LTD. (Note 3) STATEMENT OF CHANGES IN FINANCIAL POSITION Period ended Ma: 1981 Financial resources were provided by: Operations- Loss for the period Charges not affecting working capital: Extraordinary items- Vrite-down of investment in Vancouver Island Transit Ltd. (Note 1(1)) Write-down of investment In Thompson- Okanagan Transit Ltd. (Note 1(11)) Write-off of incorporation fees Decrease in balance due from Pacific Coach Lines Limited Partial recovery of investment in Thompson-Okanagan Transit Ltd. on liquidation (Note l(ii)) 18,834? 688] 19,522 $ (44,789) $ (; 41,979 2,316 494 Financial resources were used for: Decrease in balance due to Thompson-Okanagan Transit Ltd. Distribution to shareholder (Note 3) Redemption of share capital (Note 3) Decrease in balance due to Provincial Transit Fund Working capital, beginning and end of period 18,834 687 1 19,522, $ - PUBLIC ACCOUNTS 1980/81 F 299 T. S. HOLDINGS LTD. NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 TaraJition of operations of subsidiaries: ia(i Vancouver Island Transit Ltd. £ Effective April 1, 1980 the operations and fixed assets of the company I were taken over for nil consideration by the Metro Transit Operating I Company* Wind-up of the company on March 31, 1981 resulted in a it deficit equal to the issued share capital. Consequently there was no I: distribution to the shareholder or redemption of share capital and the J investment of $41,979 has been written off as an extraordinary item. t-aaCli Thompson-Okanagan Transit Ltd. I Effective August 1, 1980 the Annual Operating Agreement of the company iv was cancelled and the company ceased to operate the transit system in I the City of Kamloops. Wind-up of the company on March 31, 1981 I resulted in a distribution to the shareholder of $688 and the balance i of the investment of $2,316 has been written off as an extraordinary I item. Contruted surplus: Darinthe period contributed surplus arose and was transferred to retained earnis as follows: balce due to Provincial Transit Fund forgiven by Order in Council of the Province of British sbGalbla dated February 19, 1981 $ 2,811,723 Ealce due to Vancouver Island Transit Ltd. forven by a Directors' Resolution of that sconny dated March 31, 1981 15,473 Les 2,827,196 3elce due from Pacific Coach Lines Limited forven by a Directors' Resolution of the company Idtet March 31, 1961 (1,403,162) i:folce transferred to retained earnings $ 1,424,034 DifiJr.utlon to shareholder: BS^ictors1 resolution dated March 31, 1981 the Company distributed Its 1&wing assets of $688 to the shareholder In satisfaction of its share %IBU and retained earnings and was on that date struck from the Register of Compass, F 300 PROVINCE OF BRITISH COLUMBIA TRANSPO '86 CORPORATION Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Sqi Victoria British Colum V8V1X4 AUDITOR'S REPORT To the President and Board of Directors, and To the Provincial Secretary and Minister of Government Ser Province of British Columbia I have examined the statement of financial position of Tra 86 Corporation as at 31 March 1981 and the statement of re and expenditure for the period from 12 February 1981 to 31 1981. My examination was made in accordance with general! accepted auditing standards, and accordingly included such and other procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly t financial position of the corporation as at 31 March 1981. the results of its operations for the period from 12 Febru. 1981 to 31 March 1981 in accordance with generally accepte> accounting principles. _W Erma Morrison, I Auditor Gener Victoria, British Columbia 23 September 1981 PUBLIC ACCOUNTS 1980/81 F 301 TRANSPO 86 CORPORATION STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 1981 ASS IIS r. Current Assets: Cash Accounts Receivable Recoverable Deposits Office Furniture and Equipment (Note 2) Less Depreciation $ 30,152.00 443.00 ffll&'LITIBS I Current Liabilities: Accounts Payable ■8BCiS OF REVENUE OVER EXPENDITURE I iR THE PERIOD $165,659.00 4,752.00 65,000.00 $235,411.00 29,709.00 $265,120.00 $169,148.00 95,972.00 $265,120.00 PROVINCE OF BRITISH COLUMBIA TRANSPO 86 CORPORATION STATEMENT OF REVENUE AND EXPENDITURE FOR THE PERIOD FEBRUARY 12, 1981 TO MARCH 31, 1981 REVENUE Grants received from the Province of British Columbia $393,695.00 EXPENDITURES Advertising & Promotion $ 62,657.00 Benefits 485.00 Depreciation 443.00 Materials & Supplies 4,783.00 Office Expenses 27,111.00 Professional & Special Services 155,353.00 Salaries 12,622.00 Travel & Relocation 34,269.00 297,723.00 EXCESS OF REVENUE OVER EXPENDITURE FOR THE PERIOD 5 95,972.00 PUBLIC ACCOUNTS 1980/81 f 303 TRANSPO 86 CORPORATION NOTE TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 1981 THE CORPORATION The Transpo 86 Corporation is incorporated as a Crown Corporation of the Province of British Columbia under the Transpo 86 Corporation Act, S.B.C. 1980, which was iproclaimed to come into force on February 12, 1981. The purpose of the Corporation is to plan, organize, hold and administer the "1986 World Exposition on Transportation" in all aspects. [SIGNIFICANT ACCOUNTING POLICIES ;-The Financial Statements of the Corporation are prepared in accordance with generally accepted accounting principles. Office furniture and equipment is recorded at cost. Depreciation is provided on a straight line basis over {the shorter of the estimated useful life of the asset and the remaining period to October 13, 1986, the closing date of the Exposition. F 304 PROVINCE OF BRITISH COLUMBIA UNIVERSITY OF BRITISH COLUMBIA Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Squ Victoria British Column V8V 1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of Governors of The University of British Columbia, and To the Minister of Universities, Science and Communication; Province of British Columbia: I have examined the balance sheet of The University t British Columbia as at 31 March 1981 and the statements t revenue and expenditure and changes in fund balances ancillary enterprise operations and operating surplus fc the year then ended. My examination was made in accordant, with generally accepted auditing standards, and according] included such tests and other procedures as I considers necessary in the circumstances. In my opinion, these financial statements present fairly tl financial position of the University as at 31 March 1981 ai the results of its operations and the changes in its fur balances for the year then ended in accordance wit accounting principles generally accepted for university applied on a basis consistent with that of the precedii year. 'y__W_W Erma Morrison, C.A. Auditor General Victoria, British Columbia 12 June 1981 PUBLIC ACCOUNTS 1980/81 F 305 S I Is 5 Si!! £. PROVINCE OF BRITISH COLUMBIA !S' 3 $ i PUBLIC ACCOUNTS 1980/81 F 308 PROVINCE OF BRITISH COLUMBIA 3 t PUBLIC ACCOUNTS 1980/81 F 309 CO 01 l-i a CO 3 X Vi o OJ c at o 01 u 3 at "M Vi OJ TJ £ o o at x ca OJ TJ ca X 3 ca o p. a 4J 01 Vi u 1-1 ti at c o ca 0) a. at at ca T) o ti ex o p. 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B ta TJ O 1-1 a. 1 3 cd o CM 10 > "H Vj Vj •H ■ri 3 CO 01 OJ p. t>0 l-l u ■H m X OJ OJ U CJ P. o OJ c CO 3 c Xi < cO C 3 u i-i ti ti TJ ■> 3 p. c 0 CT o CJ in 00 C 1-1 at at P P. 4-1 ti ti cd OJ (A OJ ai z 2 QJ >J < -J V3 ti o OJ at > u o 00 (0 Vi (0 H (0 CJ ill! c cu DJ X C OJ Vi ti 3 vj > x c (0 01 ti 60 (5 H 00 o 1 1 1 1 1 H 1-1 Vt O CJ TJ l I 1 1 l r x> _; w H O Z F 310 PROVINCE OF BRITISH COLUMBIA 3 ti fO U to H-< & Ti o -n CO ti 4-1 VJ 01 u C u O Vj OJ OJ QJ c co co vj £ qj m in -» o C 01 CO Vj 00 ojDe •9_ *ti 3TJ C rH Vl tO TJ OH 3 "d r-i 4 at o o C QJ G C O OJ 01 CO X > 4-1 OJ OJ 4J 4-1 CO CO I p v E ca at at cj a. 4J cn 01 ni 01 QJ 3 l-i > 10 <-* ti C CO 4-1 tO U OJ C O P. Ol TJ C l c o a) x 3 "1 TJ V" 01 o CO X OJ p p OJ to O 01 at co c QJ co 4J c Of at P U 0J *i tf J5 "1 PUBLIC ACCOUNTS 1980/81 F 311 CO m -j- CM o M3J "t -3" CJ -3- o\ ON VP \D M) oj CO P. pij to ON cn CO Ol o o o o CO <r e o Vi CO TJ c 3 to 3 Vr cd o CO B 3 CO CJ 4-1 OJ o -* CM CO ON -* vO U P CO c CD e p 3 ti cd 00 X X IJJ ti 3 Tj 01 TJ 3 U B O CO B 3 O OO Vj a. B at o H TJ c ca Vj o o o CQ Vj ti CU to o 3 u < o B o CJ X s 3 w r-C CO o O CO cd CO CM ti C-4 4-1 CO Vj -d* CO r- O mD at </> C to > 00 3 o o 01 X o o TJ B P. id CJ C at o at c o TJ at c CU TJ e cj 0 Ti 10 OJ TJ P B to 3 UJ (0 01 o O OO P. c Vj tH 3 (J CO "ri 01 ti at O) x 00 4-1 0 4-1 4-1 C CU TJ £ 01 01 TJ P O TJ \o C Vj rH OJ 01 -a- 3 V< P. a X CU -ri CO 0) P 3 X CO u-t 3 X >, o at 3 CO CO OO X TJ o p E B £ C TJ % TJ TJ QJ at ■d I-I ° o E **1 OJ i ca o e C 3 ca to p. *>. a E P to O TJ > Vl o X 4-i a i o CO o Ol to a 0) TJ -C TJ 3 > >, o - Vj B O cd CT ti o O o p o 0) r-* e BJ VJ tJ CO to CO o M3 V. TJ 01 at ca P. >v i Vj Vj s O 01 CO CO > at Vj Vj j-i 01 o 01 0 10 (0 o •H O J </> cn cu Vl B to TJ u CO cn c TJ C CO Vj 3 at B 01 C ti B 00 CJ o a tj aj [ cd ca 3 O Vi ti ti ■hj:*! TJ TJ TJ c H 01 < CO TJ CO C CO QJ T) TJ OJ 3 3 P. p. C c 91 O O 3 B X at I 3 3 P. o G "ri P3 p W CJ W p CO *-> at s 01 Vj at o Vj c 3 C Vj TJ at P. < P. U I dl i ti rl C £ 1 1 > ri 1 3 . « -* cu ; g H o O PROVINCE OF BRITISH COLUMBIA 3 Ol $ o o o o o <T © O O On cn m cn MJ O cn o o o o NO vO vO 00 <n m cn cn cn in CM rM CO cn iri cn sO IN o CN en ON CO OV On vO <o- *jy CO tO 4-1 o PUBLIC ACCOUNTS 1980/81 F 313 <2 o. 3 cn JN ON 3T cn o MD ON CN •tf ON cn NO vP CO o On ■tf On -tf o ■tf NO o CO On o CO NO o ■a- On cn o O H On h -a- CO GO CO vO CO m o CM NO en Oi CM £ o NO -tf MT Ol On -tf -tf CO O CO s | ON o vO 3 O "s O 0 tri o •tf On »tf CO NO o O CO O CO O cn •tf o o o o o o o o o o o o o o o © O o o o o o o m m t CM ^ r- NO •tf NO CO vO CO On CO ON o o CO o o o o o o o cn o\ o o en CO to o en NO CM CM •tf 1-1 cn iri cn m CM '-, CM -tf r- C » (0 •tf CJ CM en on Vt -tf p m e ^ 5 o J o *-? O O o o o o o o o o o o o o o o o o o o o o © o o o o o o o o o o o o o o o o o o o o o o o 3 O D O 3 O o o o o o ON o o o o oo o o o m o o © o o CO o o o o o o o CO ON o o cn CM CO CO o On -t -tf ■*-- CM CM ■tf rM .H <-t en fri CO »n CM ^ CN m •tf 0- ■ri C I ■d Ti ti rU ** M B-S - co m tJ C no O <J> S T\ PROVINCE OF BRITISH COLUMBIA o Vl n () TJ ti m ro Cl In" X 3 X 14-1 c ert CO. o I") X Ul X Vj CO in ft) nt I/I Vj © X ■ri X © u TJ CD O Vi cn cu id B cd 0) O to co t\ c *w 00 00 TJ H B 3 X 3 C ■H ca Vi u- <; 01 i tj tj >. at Ti O P E -d 4J cn Vj <! 3 ,_i JJ M hi IU n B CO o at Ul Vi ■ri o p. to 4-1 -L. 10 -ri B 4-> 4-» , to to 01 O E 01 ■ ~t C r-\ 0) n CO r) rl CJ 01 rl JJ ,-j; n B 00<vfl| a 3 3 3 cd n 01 o o 0 U >> <■*> Si Vi 1 • u cn ti H TJ B > CU > fu ■H Vi -ri Vj Vj at Vl 01 3-H TJ td TJ 4J TJ CO TJ ta TJ 4-1 TJ S OP- 0*H O ■< OPj OH O 3 0*3'-' PUBLIC ACCOUNTS 1980/81 F 315 nO CO vO OO O ON 00 < C7> 00 oo ON NO ON CO NO CM On C at ON VD CO cn CO o B u X -tf o CO NO ON o E CO ON cn CO to CM Q Ed ti TJ ft) Vj *&. X rri CO O </> NO o On en O at Vj p E OJ B at 01 u B CO B at X o TJ NO eo at 1 > X ON 00 m o CO cn s X X Id -T CO o o m « ON CO ps Vl a) S </> E cd C ■ri X 3 OJ CO NO <o o Tt 01 00 ON o o CJ ti CO On NO ON S E c CO 0) e a o O CM vO a> n. m Vi o cO CO 3 O s CO u o CO NO B Xi ca Vj G CM o p ■> <J> </> Vj ti B CO 01 o 3 ON C W Vj CU __J ">. TJ CO Vi Vj CO c o CJ o vO ON CO o ■ri 00 m -tf NO o in a CJ On ■tf -tf o nO CJ E "ti < CJ ,_, o OO in f^ -tf CO -tf J* ca ti oo CM m -tf cd cu o ta 3 CN CO CO |V4 cn CQ Vj at B u o at P. Cl> Vj ca CO Vl < 3 E at 3 ti o o TJ X ti Vj at cu CO > O CO CD X OJ ca Uj CJ 1 ti CA E CU 01 OJ 0) 01 CO o 6 CJ Vl 01 CO a 3 B at 3 at S*. 3 3 c 00 to fa P B ca at 0 CJ 00 ti •ri 6 30 ON •ti ti 3 O CJ cc -a LO o TJ CO CO ON Uj I 1 00 1 , S CO ON B CO 0) ti B ti B c O CO ca 01 CU 01 co Fu B TJ B B E In X CJ > o at Vj CJ > Vj 3 O >> Vj at a o •ri p. 0 Vi O at cn at TJ o o J9 pj ca. c Vj © o o CJ to OJ CO X > o o 3 to o o OO o m Fn CO z fcd w hi H H f-i O o o *z "Z PROVINCE OF BRITISH COLUMBIA S I 5 5 I 5 Cl o d Q3tf'4Cw*J™ IZ Zi -J *JI *« * - a. & -a » u S »j n u a^ N 'J J ■ • PUBLIC ACCOUNTS 1980/81 F 317 2 9 | •8 3 lit s . 3 e IE II s 5 * If i 3 S ss j,:: -J! • 9 | ( : ill F 318 PROVINCE OF BRITISH COLUMBIA CM -tf tH "tf vO 00 N (O On IT) N 00 CO vD CTn ON iO IT) n on m cn o co r- cm no no o co rri r- CO CM 00 CO cm cm cn On On CO On CM r- CN m r-H O On n\ t-i CM ON m cn CM o H rH CO o in CM CM CM no on <t CO CO CO CO uInO CN O Is- CM g rri "0 O CM r- r» co O r-i r-i cn r-i O H ON CO rH o r- CO cm m -tf iH u0 CM CM CM CM MD 00 CM cn -tf _ no cn r- On no cn On On O co -tf cn oo co ctn ^j- >a- CO iH CM 00 rH CO ON O oo co m iH O CO CO o in m co o O N HnO On O m m NO ON m no m no o CO r*. vO h l S * * CO vO CO ■H CO fo eo ocBtl On id C c •0- cm nC s- 10 inCC»l _ O C i no tf r n HM* ti m O i- {s* H •* tf»rl CO NO C -t cn o m m nt. h tf Vf. r- •tf h N NO 0 10 CM O -tf -tf r- CO 00 CO CM ■r*» 0\ -tf r- en cn oo m no oo cn r- NNH ri CN CM on r- cn -tf- -tf r-t rH ri O 00 CO CO m o i-** oo co uo -tf ri UO CM CM CM CO nO 00 CO ri -tf On On 00 nO ri CM O CM O CO i/lMNO O -tf -tf vO m to co H H 0H9| m io o &■ H O t- m 00 CM r tfl 0 3 O T3 S Q) P3 C 3 Vj tj u O W < U CO U ri CO TJ CJ Vi 4J 3 3 at Vj 4J cu O p. i-i ty to 3 o c "a" 3 O OJ <u ro PUBLIC ACCOUNTS 1980/81 F 319 DIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE Province of [ British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British CoJumbia VSV1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of Governors of The University of British Columbia, To the Minister of Health Province of British Columbia, and To the Minister of Universities, Science and Communications Province of British Columbia: I have examined the balance sheet of The University of British Columbia Health Sciences Centre as at 31 March 1981 and the statements of unappropriated surplus and revenue and ■Spenditure for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances. In my opinion, these financial statements present fairly the financial position of the Centre as at 31 March 1981 and the results of its operations and the changes in its unappropriated surplus for the year then ended in accordance with accounting principles generally accepted for British Columbia Hospitals applied on a basis consistent with that of 7£he preceding year. •or?""t*- Brma Morrison, C.A. Auditor General Victoria, British Columbia 22 July 1981 F 320 PROVINCE OF BRITISH COLUMBIA THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE 1 ACUTE. PSYCHIATRIC AND EXTENDED CARE UNITS BALANCE SHEET AS AT 31 MARCH 1981 Assets Accounts Receivable - B.C. Hospital Programs (Note la) - Other Due from British Columbia Hospital Programs - Capital Grant - Student Bursaries Due froa Greater Vancouver Regional Hospital District Advances to The University of British Columbia Inventories (Note lb) Prepaid Expenses Pre-Openlng Expense - Acute Care Unit (Note 4) 1981 $ 3,647,469 5 2,623,1, 492,074 133,. 37,200 94,402 161,1 13,741 20,, — 197,1 494,355 82,1 12,461 — — 155., $ 4,791,702 $ 3,373,, Liabilities and Surplus (Deficit) Liabilities Accounts Payable Due to The University of British Columbia Advances from B.C. Hospital Programs (Note la) Plant Fund (Notes 2 and Id) Patients* Trust Funds (Note le) Other Funds Surplus (Deficit) Unappropriated (Exhibit B) (Note 5) Appropriated (Note 3) $ 355,067 1,450,949 7,572,413 100,172 32,246 22,643 105, i 2,677,i 119,) Hpl 9,533,490 2,966,( (4,947,088) 205,300 201,j 205,1 (4,741,788) 406,1 $ 4,791,702 S 3,373,1 The five accompanying notes are an integral part of these financial statements. Approved by the Management Committee of The Health Sciences Centre Hospital: ^tH. G.H.D. Hobba Chairman L.F, Detviller Secretary Approved by the Board of Governors of The University of British Columbia: Dr. Leslie R. Peterson, Q.C. Chairman X_N. /Ofc*G W. "White (W PUBLIC ACCOUNTS 1980/81 p i2\ THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE ACUTE, PSYCHIATRIC AND EXTENDED CARE UNITS STATEMENT OF UNAPPROPRIATED SURPLUS FOR THE YEAR ENDED 31 MARCH 1981 1981 1980 MUsr at beginning of year $ 201,074 $ 141,264 J.Ac ,B.C. Hospital Program adjustment 40,600 36,164 U : Retroactive salary adjustment (120,184) 1121,490 177,428 licea(deficiency) of revenue over expenditure (5,068,578) 23,646 blSOEibit C) Salan at end of year (Exhibit A) $(4,947,088) $ 201,074 F 322 PROVINCE OF BRITISH COLUMBIA -. 9 CN o (7* <r m o <n ■1 — >o CO i CN ca CnJ o CO **** «T •<T "-* - o f-. CO (7n NO CO t ■* 0 CO CO tn CO tn CN •* -* ! CN On CM tn h* tn CO o CO o ' ON Oi Oi l>- CM WVOmi^O i/InTNOIO r« minocoiOWHOiooo ^H nisCO-JiANMC/lO^HO on co cn m -tf • CMNMOm NH00O NO r^ *N MOftW Cl <N tn tn NO «* NO I jj CD u to W M CO S <2 a on -j o *z -- < w x ui x o quo: < 5 < m h z O Q = O u S z td <W D H Hw^ a <OU CO M >* •X H k. UZW O >* _ X W X H >■ Ph uj H H m h* - < O CO UJ H U 0£ **-• tO bl St cn x o- w 0 CO ON cn co cn in •A <N qq eg non-* —i o o O «N -tf NO 0 «tf O -tf cn cn 0 CO CO On CN O ^ •I-hnO to —C -tf NO tn cn —1 CO ON fSi o On CO ES -7 tM CO ON 1 *"ffl -r r^ *M N m co -j co o on cn no m o oo -i r- r^O ON II U -i u o 3 Z *l I .c .e x: to CO CO CO CD N-'N-'N^ 0 C oo-H ai o u OJ *>> C W O 4J -H ■H H -H CD U tt W v u it u au m U CO -. a>tNj ul OJ -H U «tj u u nj u tj u <d « •• t4 T3 U > CD A ) Tl JJ : IS o PUBLIC ACCOUNTS 1980/81 1 323 Schedule 1 THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE ACUTE CARE UNIT SCHEDULE OF EXPENDITURE FOR THE YEAR ENDED 31 MARCH 1981 FOR THE SEVEN MONTH PERIOD 1 SEPTEMBER 1980 TO 31 MARCH 1981 sMg sinistration $ 185,678 1,016,510 ntaal ivestigation & Department of Medicine 49,426 rating toom 241,491 r;anai:hetics Recovery 35,051 •tatiot:oom Daycare 5,682 •rgenc) 235,580 iesthel:s 93,801 rzvemi Therapy 1,391 ibetac lycare 13,829 lOtatol & Endoscopy 717,920 ithatecigy 8,135 Ittstrj 19,853 fccndoenphalography & Electrocardiography 47,845 clearil.icine 92,872 irmacy 192,179 [kdjbgji Ultrasound 406,041 ipi^a'tc, Physical, Speech, Occupational Therapy 178,914 ial Srice & Psychology 12,997 inedicj Engineering 28,822 ise Sti 71,911 linistr.ion 1,124,065 icral Jiply 86,204 nting 17,930 Ucai! Lords 61,149 •tagtf fiietary Counselling 496,825 etcrl; 61,668 isekceiig 294,141 37,912 mt Opotion 201,686 :u#ty 33,787 i|3bHni:enance 220,366 Itstteeiiervices 4,528 1 Debt! 21,288 :brT«tiExpenditure (Exhibit C) $ 6,317,477 PROVINCE OF BRITISH COLUMBIA Scheduj THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE PSYCHIATRIC UNIT SCHEDULE OF EXPENDITURE FOR THE YEAR ENDED 31 MARCH 1981 Nursing Administration Nursing Units Emergency and Day Care Child & Family Out-Patient Day House Laboratory Electroencephalography Pharmacy Out-Patient Drugs Radiology Occupational Therapy Social Service Psychology Service House Staff Administration Printing Medical Records Dietary Service Laundry Linen Service* Housekeeping Plant Operation Hospital Security Plant Maintenance Volunteer Services Office of Medical Director Bad Debts Total Expenditure (Exhibit C) 1981 1980 $ 218,493 5 172.J 1,613,825 1,323,1 12,066 _ 16,193 15,! 112,995 103,! 44,110 69,! 82,030 55,! 46,350 11,1 2,588 2r 1,955 4,! 138,829 116,1 158,632 151,! 168,935 142,! 346,726 237,1 490,648 521,! 50,800 27,! 127,785 98,: 201,265 183,! 4,357 6,1 2,376 4,; 320,447 281,! 148,126 126,! 4,956 4,i 86,580 65,! 3,384 3,; 18,613 15,1 35,907 46,: $ 4,458,971 $ 3,820,j PUBLIC ACCOUNTS 1980/81 F 325 THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE EXTENDED CARE UNIT SCHEDULE OF EXPENDITURE FOR THE YEAR ENDED 31 MARCH 1981 ursftngnits aborat y haraac adlolc ccupatnal Therapy & Rehabilitation ocial rvice dnflnisation epicalecords ;i"fet2r> ervices sundry ousekc ing ip.it C rations jcspita Security jixnc Kntenance 'oivnte Services "smtist Program !syebol y Services ■jocalxpenditure (Exhibit C) 1981 1980 S 3,327,205 S 2,648,351 14,443 13,833 56,055 57,594 722 2,669 345,387 296,310 58,022 49,869 633,297 537,919 34,837 33,284 1,019,469 873,077 345,805 253,990 13,618 35,837 565,439 486,412 195,237 191,032 3,600 3,600 124,089 114,206 18,054 16,426 32,049 44,595 12,500 4,780 $ 6,799,828 $ 5,663,784 F 326 PROVINCE OF BRITISH COLUMBIA THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE ACUTE, PSYCHIATRIC AND EXTENDED CARE UNITS NOTES TO FINANCIAL STATEMENTS 31 MARCH 1981 NOTE 1. SIGNIFICANT ACCOUNTING POLICIES (a) Accounts receivable - B.C. Hospital Programs includes per diem charges incurred by patients who have not yet been discharged. The B.C. Hospital Program advances are made on a per diem basis and are credited to the accounts receivable when the patients accounts are approved for payment by the B.C. Hospital Programs. (b) Inventories consist of food, drugs and supplies and are stated at the lower of cost or net realizable value, (c) Land, buildings and equipment used by the Health Sciences Centre are owned by The University of British Columbia and no rent is charged by the University for their use. Expenditures of the Health Sciences Centre on equipment additions are charged to expenditures in the year incurred. (d) Plant fund consists of grants received from B.C. Hospital Programs and appropriations from general operating funds for the purpose of acquiring certain capital assets and making capital renovations. (e) Patients' trust funds consist of certain private funds held in trust for patients, and other funds to be used for patient 1 activities. (f) Vacation pay and sick leave credits are expensed when paid, no accrual provisions are made at the year end. NOTE 2. PLANT FUND The balance in the plant fund is comprised of the following: Balance at beginning of year Add: Crant from B.C. Hospital Programs Appropriation from: Room differential revenue Non Canadian surcharge Leas: B.C. Hospital Programs adjustments to operating grants of prior years Capital expenditures Balance at end of year (Exhibit A) NOTE 3. GREATER VANCOUVER REGIONAL HOSPITAL DISTRICT 1981 1980 S 149,605 $ 106,4 29,237 29,2 31,187 167 23,7 2,0 210,196 161,5 110,024 9,5 2,3 110,024 11,9 $ 100,172 $ 149,6 • WORKING CAPITAL GRANT In 1978 the University of British Columbia Health Sciences Centre - Extended Care Unit received a working capital grant from the ore Vancouver Regional Hospital District amounting to $205,300. in » has been appropriated for further capital development and plant purposes. The Management Committee has not approved the use o funds for any specific purpose. I PUBLIC ACCOUNTS 1980/81 ' THE UNIVERSITY OF BRITISH COLUMBIA HEALTH SCIENCES CENTRE ACUTE, PSYCHIATRIC AND EXTENDED CARE UNITS NOTES TO FINANCIAL STATEMENTS 31 MARCH 1981 ?RE-OPENING EXPENSES - ACUTE CARE UNIT | The acute care unit was opened on 1 September 1980. An amount ■}£ $1,150,628 has been expended to August 31, 1980 and recorded as .Pre-opening expenses in these financial statements. A special grant of $492,239 has been received from B.C. Hospital Programs. The balance of $658,389 remaining on the books as part of the overall deficit is expected to be recovered from B.C. Hospital Programs to cover the remaining pre-opening costs. BUDGET ADJUSTMENTS r The results of operations for the year ended 31 March 1981 are subject to a final budget adjustment by B.C. Hospital Programs. Negotiations are underway with the Provincial Government to obtain an interim year-end adjustment to cover the deficit remaining at March 31, 1981. A significant portion of the deficit is attributed to inadequate budget adjustments by Hospital Programs for negotiated labour settlements. PROVINCE OF BRITISH COLUMBIA UNIVERSITIES COUNCIL Morgan & Cornpar/I Chartered Accounttj 1210-675West HasUhgs 1] Vancouver. B.C. V6B1N2 I Telephone (604) 687-5841 AUDITORS' REPORT The Members Universities Counci We have examined the statement of financial position of the Universities C as at March 31st, 1981 and the statement of revenue and expenditure f year then ended. Our examination was made in accordance with generally ac auditing standards, and accordingly incIuded such tests and other proc as we considered necessary in the circumstances. In our op inion, these f inanei a I statements present fairly the financial po of the Council as at March 31, 1981 and the results of its operatior the year then ended in accordance with generally accepted accounting prin applied on a basis consistent with that of the preceding year. Vancouver, Canada June 5, 1981 T dQr Chartered Accoun PUBLIC ACCOUNTS 1980/81 F 329 \m UNIVERSITIES COUNCIL STATEMENT OF FINANCIAL POSITION MARCH 31, 198 1 «< ■ ASSETS 1981 1980 sh $ 7,120 $ 30,289 shTve for external organizations and others (note 31 17,133 53,029 OT*>:t ti deposits 175,000 200,000 1 count =ceivable 5,000 4,048 1 CMBd iterest receivable 1,450 - iru and equipment (note I] $ 205,703 $ 287,366 LIABILITIES :ccunt payabl e nexpehd funds held for external organ at ions and others (note 3) UNEXPENDED OPERATING FUNDS a+ance beginning of year xces= eficiency) of revenue over expenditure el ance end of year ppcoveon behalf of the Univ hairma ce-rCti rman $ 22,338 $ 16,352 17,133 53,029 217,985 100,105 151,7531 I 17,880 166,232 217,985 $ 205,703 $ 287,366 F 330 PROVINCE OF BRITISH COLUMBIA UNIVERSITIES COUNCIL STATEMENT OF REVENUE AND EXPENDITURE FOR THE YEAR ENDED MARCH 31, 1981 1981 REVENUE Grant - Province of British Columbia Administrative fees to external organizations Interest earned EXPENDITURE Members' per diem payments Employees1 remunerat ion Employee benefits Fees - independent consultants Grants, subsidies and fellowship award to other organizations TraveI expenses Meeting and conference expenses Office rent Off ice equi pment I eases Office furniture and equipment purchases (Note I J Printing, stationery and office supplies Telephone, long distance and equipment rental Postage and courier service Library and subscriptions Staff recruitment and relocation Other $ 560,000; $ 523,(c 8,067 j 4,C 35,513 21,; $ 603,580 $ 548,5 c 83,250 73,€ 216,749 182,4 1 23,240 21,5 100,390 I0,E 32,500 5,C 42,516 30,5 23,513 11,4 61,813 62,C 8,625 6,6 218 1,8 10,988 8,8 9,929 8,0 8,899 3,2 8,482 3,4 20,212 - 4,009 1,8 655,333 431,0 EXCESS (DEFICIENCY) OF REVENUE OVER EXPENDITURE $ 151,7531 $ 117,8 I PUBLIC ACCOUNTS 1980/81 F 331 UNIVERSITIES COUNCIL NOTES TO FINANCIAL STATEMENTS IJJWIUNTING POLICY Of ce furniture and equipment purchases are charged to expenditures l-iuwh pur chased. The cumu I at i ve cost of office furniture and equ ipment cctged to expenditures amounts to $ 3,177 (1980 $ 2,959). ?7.0 E>:SS OF REVENUE OVER EXPENDITURE Tl- Universi ties Counci I is an agent of the Crown in right of the Province of3r i tisti Col umbi a. As such no i ncome taxes are payab le on any excess jnaifevenue over expenditure. 5J3EL'S HELD FOR EXTERNAL ORGANIZATIONS AND OTHERS •jviTh Uni vers! t ies Council acts as recipient and disbursing agent of grant q fu.ing provided by the Ministry of Universities, Science and Communications -fccertain external organizations and for designated projects or activities. F 332 PROVINCE OF BRITISH COLUMBIA UNIVERSITY OF VICTORIA Province of British Columbia Office of. the Auditor General Province of British Columbia 8 Basiion Squa/a Victoria British Columbia % VBV 1X4 AUDITOR'S REPORT To the Chairman and Members of the Board of Governors of the University of Victoria, and To the Minister of Universities, Science and Communications Province of British Columbia: I have examined the balance sheet of the University loa Victoria as at 31 March 1981 and the statements of changes in fund balances, ancillary enterprise operations, appropriated general purpose fund balance and changes in investment in land, buildings and equipment for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances* In my opinion, these financial statements present fairly the financial position of the University as at 31 March 1981 and> the results of its operations and the changes in its. fund balances for the year then ended in accordance with accounting principles generally accepted for universities applied on a basis consistent with that of the preceding! year. wm Erma Morrison, C.A. Auditor General Victoria, British Columbia 3 July 1981 PUBLIC ACCOUNTS 1980/81 F 333 SS S5S 3 t» « s ?§§£§ Jg ggggg | -oSSn *» 5 i s I - 8 8 5 ill Is t i i s ] { sl * 3 ov „ 2 c •> *-* *g 2 5st l^-sa S C E UJ < Q O W Q -I uj U ... (0 } Ol a j? •s is i • *• c E C " 'si s x6\j(i> !- 8 5 2 3 8 ?SS ss siiill * £1 il s i 35 I - fe |5 • 35 if |»S|S"J Z 1 C C fl Z !:I III J3S? ff<3*3 h PROVINCE OF BRITISH COLUMBIA ■* p * 2 £ $ 2 SNUNONin _ i 88 i z $ § p 1 §§ 1 1 § 1 J n B ID 1 P. 1 1 § il S5 P s i s | 8 iS 8 S | | a Si is § h-<H o> (V • I I 11 S 8 !• Mi s a s fe ffl Q til S 5 « S ft S S?88888 S'iSs'8"'""'' I 8 8 S i ' '' ' ii i " Rl > « E c C *> oj 3 rt * Q. (3 4) 4! *J VtldL >oooot 3-5 5 S 3 (S a ~ ^ a o t? 8 sis'sS8 C< JW(D w*i<!3h q i is ill Lis si* * ** 'o S *- S D *g S3 g5 5 <8 ** £ 5 uj « n 5 2 Si PUBLIC ACCOUNTS 1980/81 F 335 8j » is IS srs 8S3 8 8 rt 8 *f S gssgs i 'Sa"8S§ § !S8S t B 88*8 SSS5 83 g 's a as f*"ss| .-I i*s||||t'l St>«HH* (Off a-* q -i js ^ —. a Is lj a ct no e Is f. i * i * s I t- * PROVINCE OF BRITISH COLUMBIA ES32 s||*|8§ Ii lis ;8° i Ur I? P ft ft g § t o is a gas Ii £ 2 o 15s ill a|a|8il|s ? ct f- in ai R f fig « S o o c • o a I- LfS J) i. ? « > « 8 « 9 o>8*$ 3sslLl«:i"i? *!*! PUBLIC ACCOUNTS 1980/81 F 337 8 1 *i i l | R CD rt X 8 £8 8 si ? i s S 8's" V 5 I g" rt 9 | ?" S ** 5 I ft fc o lis lis 5z. S 1*8 Ii 3 hft «t a "3 oi CT) U « C ■•« « &-« " S c c « Sue u t C m l. uj * In E £ SclmJ 5 lis 5 S il as II S3 8 F 338 PROVINCE OF BRITISH COLUMBIA S" E 3? IS 8 I la , s ?! Q. fl) sl *6 o 11 8 S S E t M s * I ? I* I. |1 *** § « c o £ $ s • B = 1 s i° i~ .I ; § g | |3i| S>> -wc 5 o(_Si X-^ -J ° 3v *£ 1 £ Mi .cSl ol a> o rt — o O j: £ 0 E oc Sit- « c^y « 3 t il ' £ -i - 2 f ?*" S*5 XT) ""' CD 0) 5. * C -6+J-H? 3 4Jt> -rt Id « «* 3 o>o c -i p- s <t> e - t. JZ IAO ri'S I? " C0 *"3 ~ S-S £ >i % ? 01 J3 « £ O rt " y o) j3 jt 9 *j oi a. in ■ati c tj » • • t c- « uu « fin -h * a *j co cd -M i_ n e u oi rt E -J CC ■" a rt -rf u O a. ai 3 c ra 13 tj — o t. tj p +j ■S-n m -■ -h *J rt So. Q. -p C C S 2? Si ! « 1 £ S3 St iS.sj I £ i s- 11? is si? >,i 1 *S2 ?8 c a a • S >, 3 u jj M nj jt cd u. Jo - S op " +3&Q ta-" » "q ■ "S.'3 j >i - u -co oi c £. o ts ai? is f uu fi h lv 4> O. 3 01 " tj ca cc a u -h a oi j= avu 5 ai - ui ra *"39bP9 * « *-* <u -riS T3£*SO T) O C 5 t_ 4> 3 C £ OJ t- Q (. *J O u ra ui S c > I -il. c tioopo as Si -a si; S •■ Si s . : ts -s U 21 IS I S 5Si 8 2 1 S 8 °t "? fls 1 *S '.8 £ SS „ 3 8«c <u e o C S * c I 3 j§ CU -Mh-3 $ l/j J UJ J) d o«i-33 33jcS3 H -H £f £ — O 3 Q a C — QJ S JJ--Od-2 A tS O O *J Q u >H<QtcOisT) «P ? 3. 1 PUBLIC ACCOUNTS 1980/81 F 339 it IS »| I k .8 j 21 s;5 §8883 *8§" 8 . it' S33 IIS 53 **?*■ 5- s?s |S5 "J £ Ok -h "I I •*■* S'2.5'?E9** bet? -*»*JrtS£ftS 1*3 7" 2*3Jib<2S Ii it 2 « IS 13 c < <j > <« £ 51 &- a >. i Z Z ii 8 K ?s a K X SE IMI S 1 li? «l 1 *> O d) P d I sas r* .aa "5?g S oj k jJilJ .KtCXX » m o t t (j cj — N o o ■ « - £ ct oj 31 oi oi d d o o 8* I i S i S § S § 111 £-! ill I;» 6 8 8 si? 8 S3 s tls 3 3 3 1SX £ C C ~ «-« I ? I Zs* § 2" ES; »" S i. x X ^ ? ! }8 S« S = 8 I F 340 PROVINCE OF BRITISH COLUMBIA i *& 1 5 1 .2 s a 3? ' s « 8 33 ? i I I 8 § I SSI >• * at? s 8" >, .. s. a • • ? s . eg 3 K h s I £8 8 P S I ! » c C 0 L S g "S p 8 P o SA PUBLIC ACCOUNTS 1980/81 F 341 1 - is 0 »■* n3iOH(}s3<|f«nn3HASsHJ Si^VSSlDQvQ^AfiaiijJiAi l§§sSI|3§IS§§i§l§gf SR p<5l rt M 9 KSS OS EJ is AO « " a*J« m Pi 3*IS SslsSSiS2' "§s ;;ss ss 1 I ill I -: g, 2 *£""4'3.^ ^ "^" rt J' id o > rt 5 S 5 ticub a a TJ ■ S 5 rt ta- Ol rt 3 C 3 C ta- V K i- <-> «j C i- cn tj 3 O 4>U cu . TJ « £ £? £ £ U" C Ji < ra c*j.og ^ d - > c ao to ( *5"**rt»*?S£ ""■£'* — o^nmcBgrt SiS o O «J ta- 3 3 Urt-g V 4> d) iSi-dou. S «£$ i3 t w Jf >-■ m 3 h tu PROVINCE OF BRITISH COLUMBIA B 5 6 1 t. 8 I * RHcSrtCT^S^ioKrtijKoicoiftSS o r~"voo)i-j<TONn^NOinaina>Na) **' SSrtSSSS'SSS'0?"^01'"^"^ nTtnoHciins^iflOMiiiifirtoIfiS id v cONHHiDOIvHOinniOwviS 0ioir3iorJiT)^-i(>w(\iiDrtrt^i^.f;Qio < Ond<n|I|Hd<i\iKOMOV'M>'0>OM |5 C8a36SiS88.2ggB*88S S gs »**' JS" sisll kIss^b *il sag s ags IS S Rt S3 8§§ss'; 88 So *J «J c id M „ ll Sf|| S| I p — ta- ra-rt 3 C id c ta- cu TJ cj « C " ii C oi u rt v- o ol g tn i. ci > art id in a | o O >,-5 m ? p 2 4J woSrtoairt00 U j? rt fl> £ 5 t CUrtOlrt.rtCJJZrt — 4) rt t. c 4j - id rt 3 rtjjccdoicoiidrt ■rt 3 4J ■« >,— w ^ w« 10 C » a I. S 5 rto^flrt>J;c_c -OOC3'4- jjjccj Hi S*i PUBLIC ACCOUNTS 1980/81 F 343 38X86 £§SI II ?§§"?*; S 88688 £alta cj S ? - lis! 1 is a? 11 a|g il**8" 0 3 _i uj ui E i !• 1* s ~"a 5 g E C 5 6 9 3 « £ 5 ? J i §1 £ 2 nil ss 1 ?S| a *» ~ s 8 o S8?; § S Sis 1 • „ pu & if 8*5 BBS U8" IS..8 IS 35 ~ 3 ^ "S ' t rt 4i n r\j q r i! 3 • «* tisZis Z 3 C C £ L X c S -o * E I I ess M zisz 2 i"- §11 E34 3i HI ill f B; F 344 PROVINCE OF BRITISH COLUMBIA ■** O N * O OS <o ^ SO 8 a I eo ?f^S88B§ a i i 1 $ 8§ 1 p. 88 a X 1 8 p § 11 n d s S 1§ 81 40*5 $42,011 338 2,646 045 133 078 3.954 935 694 171 739 041 1,857 522 46 329 5,826 009 402 177 29,253 190 4,590 809 3,185 951 1.076 681 847 617 4,236 870 4,045 873 6,068 420 1,222 3 3 1 1 $46,850 3,483 63 4,507 520 477 2,521 13 6,760 421 34,880 5,161 3,540 1,657 1,031 4,977 4,516 7,942 1,957 3 1 <s 8§ ES 8 § § 55 a § % 3 8 bi 10 kj a 6 Nrt CO w S U§ IRS ' »uj<i tot?*-*© o in n o A im a it ft |g8g"2"5 g ' " 3x8: § ' ' S§"' 5 "* 1 i :" 86 ~ * H ^ V I s s t Is 2°-8 I » ^ v £ l « > i l art 8lsuo8,se 2.1& n r P *- > y jr ^i [Q — 5000(0 3 11 < S 3 & I ill TJ ? "3 L L g 2 2 S C CJ S C 1 rt O j| O ^^ *> S *£ 3 «*> *33lSSSSSJii li Ji 158 I I i z i » ~ S 8 3 S J PUBLIC ACCOUNTS 1980/81 URBAN TRANSIT AUTHORITY F 345 HORNE 1IDDELL I Tiered Accountants AUDITORS* REPORT [ To the Members of the Board of the Urban Transit Authority of British Columbia We have examined the balance sheet of the Urban Transit Authority of British Columbia as at March 31, 1981 and the statements of operating division revenue and expenditure, asset division revenue : and expenditure and retained earnings, contributed surplus and special purpose fund revenue and expenditure and fund balance for the ■ year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such [tests and other procedures as we considered necessary in the 1 circumstances. In our opinion, these financial statements present fairly [the financial position of the Urban Transit Authority of British Columbia as at March 31, 1981 and the results of its operations for the year then ended in accordance with generally accepted accounting [principles applied on a basis consistent with that of the preceding year. 7^^ /^^/ Chartered Accountants IVictoria, Canada June 5, 1981 Offices throughout Canada, International Firm Klynveld Main Goerdeler F 346 PROVINCE OF BRITISH COLUMBIA O O O c Qdl O « rJ ,0 iO so o SSS! o 2 < - rt vO o i~- c o tr< E rt <o eo o jb ■a o OQOcm ncOtMJwn r-. j} oirtin to s ^ r^j r-i co ud - S a « y PUBLIC ACCOUNTS 1980/81 F 347 URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA OPERATING DIVISION STATEMENT OF REVENUE AND EXPENDITURE YEAR ENDED MARCH 31 1981 1981 1980 ie :ributions from the Province of British Columbia ransit S 63,304,441 S 5,546,575 •search and demonstration projects and special services 163,729 205,262 :ributions from municipalities cansit 17,143,236 1,476,141 •search and demonstration projects 49,094 134,882 isit operations 48,756,905 1,781,748 •rest earned 897,693 7,469 ity 9,266 130,324,364 9,152,077 iitures asit operations perating and maintenance 115,424,755 5,914,813 ahicle lease fees 4,118,295 558,032 coperty lease fees 2,754,255 Qterest and financing charges 2,715,621 inicipal administration 1,461,786 118,296 erchandising 878,654 69,334 ther 233,118 127,586,484 20,808 6,681,283 inistrative alaries and employee benefits 1,495,171 1,087,172 ffice operations 421,408 308,851 tofessional fees 228,146 351,234 ravel 156,015 83,619 arketing 93,394 196,883 ersonnel 47,466 50,573 irectors' fees and expenses 28,828 21,092 epreciation 37,181 16,618 undry 8,177 2,515,786 14,607 2,130,649 earch and demonstration projects 127,881 269,765 cial services 94,213 222,094 70,380 340,145 EVEHUE S $ F 348 PROVINCE OF BRITISH COLUMBIA URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA ASSET DIVISION STATEMENT OF REVENUE AND EXPENDITURE AND RETAINED EARNINGS YEAR ENDED MARCH 31, 1981 1981 Revenue Vehicle lease fees Other lease revenue Interest earned Financing charges - operating division Special services Other Expenditures Depreciation Interest Property lease Vehicle lease Property taxes Vehicle repairs Special services Sundry NET REVENUE RETAINED EARNINGS AT BEGINNING OF YEAR RETAINED EARNINGS AT END OF YEAR $ 4 122 391 2 858 178 370 055 2 715 621 15 1841 9151 10 082 3441 4 433 856 2 715 621 526 860 401 676 773 410 80 8441 15 184 9 380 8 956 831 1 125 513J 259 872 $ 1 385 385 PUBLIC ACCOUNTS 1980/81 F 349 URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA STATEMENT OF CONTRIBUTED SURPLUS YEAR ENDED MARCH 31, 1981 OPERATING DIVISION USE AT BEGINNING OF YEAR rsi er to asset division .pjlsed value of furniture and equipment transferred I cfi the Province of British Columbia ALE AT END OF YEAR ASSET DIVISION 284,662 284,662 284,662 1980 $ 543,114 280,088 263,026 21,636 $ 284,662 :.3LE AT BEGINNING OF YEAR rael from operating division $ 26,180,850 $ 232,167 280,088 26 180 850 512 255 ipp sed value of revenue vehicles transferred the Province of British Columbia 9 080 000 25,547 958 tp? 8 sed value of revenue vehicles transferred from ish Columbia Hydro & Power Authority 13 177 900 "*B sed value of land, land improvements, buildings equipment transferred from the Province of lsh Columbia 14 320 000 ipp sed value of land improvements and buildings sferred from British Columbia Hydro & Power ority 34 900 500 ■SI 8 ories transferred from the Province of ish Columbia, at cost 68 694 -ill c received from the Province of British ubia with respect to the acquisition ixed assets IE AT END OF YEAR 51 $ 26,180 943 850 UI $ 97 ,659 ,250 F 350 PROVINCE OF BRITISH COLUMBIA URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA SPECIAL PURPOSE FUND STATEMENT OF REVENUE /AND EXPENDITURE AND FUND BALANCE YEAR ENDED MARCH 31, 1981 Revenue Interest Expenditures Consulting Recruitment Office supplies Computer Legal Other EXCESS OF EXPENDITURE OVER REVENUE FUND BALANCE AT BEGINNING OF YEAR (note 6) FUND BALANCE AT END OF YEAR 2' 2;g $ 1'7, — PUBLIC ACCOUNTS 1980/81 F 351 URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 :AT0S OF THE AUTHORITY I The Urban Transit Authority of British Columbia was created by the Province of British Columbia on June 29, 1978 under the Urban Transit Authority Act. The j majority of the sections of the Act were brought into force by Proclamation on July 20, 1978. ^COUNTING POLICIES (a) Operating division * The operating division consists of those assets, liabilities, revenues I and expenditures which relate to the provision of transit services and the administrative activities of the Authority, the deficits of which I are fully cost-shareable between the participating municipalities and the Province of British Columbia in accordance with the provisions of | the Urban Transit Authority Act and the related regulations. (b) Asset division ' The asset division consists of those assets, liabilities, revenues and expenditures which relate to the revenue equipment and other physical ■ assets owned by the Authority and leased to its contract operators for use in the provision of transit services. The lease fees reflected in ■ this division are included in the expenditures of the operating division* F 352 PROVINCE OF BRITISH COLUMBIA URBAN.TRANSIT AUTHORITY OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 2. ACCOUNTING POLICIES (continued) (<0 Fixed assets Fixed assets (i) have been recorded as follows: Fixed assets transferred from the Province of British Colum'i,. fiscal year 1980, at appraised value. This appraisal for rtana vehicles was carried out by General Appraisal of Canada Lim:attl at June 30, 1979. (ii) Revenue vehicles acquired from British Columbia Hydro & Powioff Authority pursuant to the Metro Transit Operating Company A at appraised value. This appraisal was carried out by General &7 Appraisal of Canada Limited as at March 1, 1980. (ill) Seabuses and the South Shore Seabus Terminal, acquired fromi© Province of British Columbia, at appraised value. This applsa was carried out by General Appraisal of Canada Limited as a a, July 15, 1980. (iv) Land, land improvements, buildings and equipment acquired fob: British Columbia Hydro & Power Authority pursuant to the Me o Transit Operating Company Act, at appraised value. The appi: were carried out by General Appraisal of Canada Limited as . ch following dates: Transit Administration Centre - SW Marine Drive - June 9,980 Other land - April 1158 Other buildings and land improvements -March 11*?& All appraisals are fair market value appraisals with the expt of that used for other buildings and improvements which are is appraised at depreciated replacement cost. (v) Fixed assets transferred from British Columbia Hydro & Powe*e Authority but not yet appraised are recorded at nominal val .v is the intention of the Authority to value these fixed asse3«li their fair market values based on appraisals to be conducteist subsequent fiscal year. (vi) All other fixed assets at cost- Depreciation Is provided on the straight-line basis using the foltfin annual rates: Office furniture and equipment Leasehold improvements Revenue vehicles Diesel Appraised revenue vehicles Appraised buildings Appraised land improvements Appraised equipment 10% 20% 5%. Remaining useful life Remaining useful life Remaining useful life Remaining useful life PUBLIC ACCOUNTS 1980/i F 353 URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 ID ASSETS 1981 Carrying value Accumulated depreciation 1980 Net [Iperating division r Furniture and equipment $ 203,610 $ 27,058 $ 176,552 $ 141 414 Leasehold improvements 87,827 26,741 61,086 51 993 $ 291,437 $ 53,799 $ 237,638 $ 193 407 ;set division Land $ 20,752,080 $ $ 20,752,080 S Land improvements 3,163,045 100,097 3,062,948 Buildings 26,012,177 656,021 25,356,156 Revenue vehicles 50,487,353 3,959,999 46,527,354 25 423 857 Equipment 227,821 13,845 213,976 34 123 Other 62,998 $ 62,998 95,975,512 $100,705,474 $ 4,729,962 S 25 ,457 980 liSEOUENT EVENT 3Subsequent to March 31, 1981 the Authority exercised the option to purchase ii site for the purpose of constructing the Coquitlam commuter train station. Che balance of the purchase price, being $8,415,000, is payable June 15, 1981- F 354 PROVINCE OF BRITISH COLUMBIA URBAN TRANSIT AUTHORITY OF BRITISH COLUMBIA NOTES TO FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 1981 5. COMMITMENTS Effective March 31, 1981 the Authority entered into an agreement with Meo r Canada Limited for the design and construction of an advanced light rapi transit system for operation in the Greater Vancouver region. The total vh contract is for approximately $324,275,000 with a provision for price^ escalation. At March 31, 1981 the Authority was committed to purchase 256 revenue veals for approximately $51,650,000 which includes the deposit on revenue vehl $4,400,150 paid prior to March 31, 1981. SPECIAL PURPOSE FUND On March 31, 1980 the Authority received $2,050,000 from the Province ofiri Columbia for the purpose of funding the start-up costs of the Metro Tran.tT Operating Company. This fund is maintained using the cash basis of accc.tii The portion of these funds not expended for this purpose Is repayable tc.he Province of British Columbia. PUBLIC ACCOUNTS 1980/81 WORKERS' COMPENSATION BOARD OF BRITISH COLUMBIA F 355 •Province of British Columbia Office of the Auditor General Province of British Columbia 8 Baslion Square Victoria- BC V8W 2T6 AUDITOR'S REPORT To the Chairman and Members of the Workers' Compensation Board, and To the Minister of Labour Province of British Columbia: I have examined the balance sheet of the Workers' Compensation Board as at 31 December 1980 and the condensed statement of class and fund transactions for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances. I have relied upon the report of the Board's Consulting Actuary for the estimated liabilities for unfinalled claims and pensions and the current value of future payments for deposit accounts. In my opinion, these financial statements present fairly the financial position of the Board as at 31 December 1980 and the results of its operations for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. ^?r>?*<?77^. Victoria, British Columbia 6 March 1981 Erma Morrison, C.A. Auditor General PROVINCE OF BRITISH COLUMBIA WORKERS' COMPENSATION BOARD BALANCE SHEET AS AT DECEMBER31, 1980 (in $,000's) ASSETS Cash Short term deposits, at cost Assessments receivable Accrued interest on investments Prepaid expenses (Note 5) Long-term investments, at amortized cost Market value: 1980 $521,21 5 1979 $469,219 Fixed assets, net of accumulated depreciation (Note 4) LIABILITIES AND FUND BALANCES Bank overdraft Accounts payable Deposit accounts Accident fund reserves (Note 2) Unfinailed claims Pensions Contingent Disaster Enhancement Less unfunded Silicosis fund reserves (Note 2) Unfinalled claims Pensions Less unfunded Credit arising from revaluation of fixed assets (Note 4) 116,950 87,259 17,549 934 672,760 28,013 923,465 7,330 2,319 1,604 563,719 703.2SS 404 1,243 4,091 410,084 587,132 376 996 1,750 ,272,742 380,405 892,337 1,000,338 247,858 9,675 16,901 3,545 13,433 26,576 10,252 16,324 3,551 16,978 3,221 The accompanying eight notes are an integral part of these financial statements. Approved by the Board: jflu^y./CccLc- OjfeUjc^ffew— TPtuksiZa* Adam S. Little, M.D. Chairman J. Miyazawa Commissioner M. Parr Commissioner PUBLIC ACCOUNTS 1980/81 F 357 Q._i ,"=- II 35 a R i a z 333)_ Qi I 2*= ■* vD iO -jD j O C 1 — r- O sO — ov — .- r- ce fZw in w«n tH •C O tn i- wo eo eo ■T>» I »oc? i ■*o a* 0 1 vl — o = £ |3| £33 - eo r-, "l** ** fa? so mo* u? ■) ■— SO IftOV N sO S* tn ; so o> (-1 ~ 0>l 22 p 8s ;2 E Sj= ill! I "Si* 2 * ' " I o 8J5-5SIC ° "jS C > C o s32<e ££ X2 2.2 'si! -2» S I-s gel sl-r-S 3=-= .2^.2. O *g «•- fr! OT3.£ £ C = c*p o-j *gi2S£o F 358 PROVINCE OF BRITISH COLUMBIA WORKERS' COMPENSATION BOARD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31,1980 NOTE 1—Significant Accounting Policies (a) Fund Accounting Although the liabilities and reserves of the Board are allocated to the Accident and Silicosis Funds and various sub-divisions thereof, the assets are accounted for on a pool basis with no allocation of individual assets to specific funds. (b) Revenue and Expense Allocation Each sub-class is credited with its share of assessment revenue and charged with its share of the following expenses: (i) for injuries occurring and Silicosis claims allowed during the year, wage loss compensation and medical aid costs paid, plus (he capitalized value of pensions awarded, plus a provision for future wage loss compensation, medical aid and pension awards for workers' claims not finalled at year end; (ii) operating expenses paid or incurred during the year; (iii) any additional requirements for unfinalled claims reserves and/Or pension reserves as determined by the actuary. The sub-classes are also credited or charged with interest as explained in Note Hi). (c) Fixed Assets Fixed assets are recorded at cost, except for buildings acquired before 1970 which are recorded at appraised value. They are depreciated on a straight-line basis over their estimated useful lives as follows: Buildings 20 or 40 years Equipment 4 to 10 years Furniture 10 years Whicles 5 years Leasehold improvements are amortized over the period of the leases. (d) Investments Investments are valued at amortized costs. The straight-line method of amortization is used. Capital losses or gains on the sale of bonds are charged against or taken into revenues in the year of the transaction. Investments are made in accordance with Section 67 of the Workers' Compensation Act. (e) Unfinalled Claims Provisions for future claims costs relating to injuries occurring prior to December 31, 1980 for which the final settlement has not been determined are carried to unfinalled claims reserves which are part of the Accident and Silicosis Funds established under Sections 39 (1) (c) and 41 (2) (b) of the Workers' Compensation Act. Wage loss compensation and medical aid paid, and the capitalized value of pensions awarded after the year of injury (or after the year in which the claim is allowed, in the case of Silicosis), are charged to the respective reserves. <f) Pensions Capitalized values of pensions awarded are carried to the pension reserves, which are then charged with pensions paid. When a pension •■■ awarded for an injury which occurred in the current year its capitalized value is charged to the appropriate sub-class. In the case of a pension awarded after t he year of the in jury (or after the year in which the claim is allowed, in the case of Silicosis) the pension is charged to the appropriate unfinalled claims reserve. (g) Deposit Classes Certain employers have been placed by the Board in self-insuring or deposit classes and are required to deposit with the Board a sum of money determined by the Board. They are billed on a monthly basis for cee payments and pension awards made on their beh % with their proportionate share of administratis this system the deposit class employers do i :|bo] capitalized reserves for unfinalled claims. (See tar*,: The Board also acts as the agent of the Go\n Canada for the payment of compensation oitt. employees in British Columbia. Amounts di-rsq recovered from the Government of Canada t basis. (h) Assessment Revenue and Assessments Receivat I i't As a significant portion of assessment revenue fc ie«f not received until after year end, the amount HvuiO estimate based on statistical data. Adjustmt jraa estimate are made in the following year and jjshi separately in the Condensed Statement of Gas ni) R Transactions. (i) interest Revenue In accordance with section 48 (2) of the Workers': SB tion Act interest is charged or credited to the cjalH classes if the classes or sub-classes are in a defic rsb» position. The deposit accounts are charged or ditbi their actual monthly balances. This interest revtaH allocated to the appropriate reserve. If interest were not charged or credited the effect ulflt increase or decrease the "Additional Actuarial re by an equal amount. (j) Actuarial Liabilities The actuarial liabilities for unfinalled claims andlfsitro; calculated by the Board in accordance with assur methods approved by the consulting actuary a[ the Board. The report of (he consulting actuary is e&Tde these financial statements. PUBLIC ACCOUNTS I F 359 ji Actuarial Liabilities I he provisions of the Workers' Compensation Act, the ,3, required to provide capitalized reserves sufficient to a'.periodic payments of compensation accruing in future ii respect of all injuries occurring during the year under I dent Fund and all claims allowed during the year under losis Fund. These provisions are included in the un- I claims reserves (Note 1 (e)) and the pension reserves , tf)). :eed the rd policy n uarial estimates of the required reserve! El reserves by S390.657.0OO. According lo •k junt is 10 be recovered from future assessments over a Bar period commencing in 1978 through charges to the L| ent classes. pH balance of $384,919,000 shown on the "Condensed hint of Class and Fund Transaction" includes Accident U pecial reserves with combined credit balances of El 000. V01—Fixed Assets (SOOO's) n sets are comprised of the following items: NOTE 3—Additional Cost of Compensation In future years, the Board will be required to make compensation payments on claims relating to the deposit accounts (Note 1 (g)) in respect of injuries which occurred before December 31,1980. Under the accounting policies adopted by the Board, those payments are not recognized in the accounts until the year of payment or award. The current value of those future payments at December 31, 1980 are estimated by Ihe Board, in consultation with the consulting actuary to be $37,626,000 (1979: $27,115,000). At December 31,1980 the deposit accounts were charged with $1,402,000 representing their share of the additional actuarial requirements, in respect of pension reserves. As the respective accounts were billed with the charge effective December 31, 1980, it is included in "Assessments receivable" on the Balance Sheet and in "Deposit account" revenue in the Condensed Statement of Class and Fund Transactions. fl te. Equipment and Leasehold Improvements o iction in Progress Cost or Net Book Appraised 1980 Accumulated Net Book Value Value Deprecia on Depreciation Value 1979 1,043 _ _ 1,043 1,249 22,273 634 2,983 19,290 18,925 8,143 844 4,888 3,255 2,784 4,425 — — 4,425 707 lui gs acquired before 1970 were appraised at depreciated ep ment costs by Universal Appraisal Co. Ltd. on August 31, ifiilh the resultant "Credit arising from revaluation of fixed Lb being carried on the Balance Sheet since that date, [hininisiration building, at 5255 Heather Street, Vancouver ■a don April 30, 1979, for $7,500,000, with a lease back Jntlay 1982 when the Board plans to have completed a -ei(ministration building located adjacent to its Clinic in Rnd.The building sale represented a gain of $4,605,000 of M $3,218,000 credited to the assessment classes and jl.,000 to pension reserves. The latter figure represents a ,ar realization of theasset revaluation in 1975 noted above. Qp the fall of 1980 a new area office building was opened in •« i. The Board's cost of renovation and improvements was It; oo. wlitureson construction in progress at December 31, 1980 gl $4,425,000. Of this, $3,990,000 was for the new Ifstration building in Richmond and $435,000 for the new Iff See in Terrace. Also see Note 7. N* 5—lease Commitments w-ard has the following commitments for annual rentals on 19 property: ! $ 893.000 |--:-"T 328,000 j 43,000 1 25,000 $1,289,000 f* amounts include the prepaid lease on 5255 Heather Street E al December 31, 1980 was prepaid in the amount of p m. gjtal rental expense under these leases in 1980 was fUOOO (1979: $919,000). NOTE 6—Superannuation Fund The cost to the Board of matching employees' compulsory contributions to the Workers' Compensation Board Superannuation Fund for 1980 was $1,886,000(1979: $1,557,000). An actuarial valuation of the Fund's liabilities was carried out in 1977 under the direction of the Superannuation Branch of the Ministry of the Provincial Secretary. On the assumption (hat no changes are made in the current level of employee and matching employer contributions and ignoring liabilities and financing for indexed supplemental pensions, the plan's unfunded liability as at March 31, 1977 was about $4,477,000. This unfunded liability is not included in these statements. NOTE 7—Construction Contract Commitments At December 31, 1980 major construction projects underway were an area office building in Terrace and an administration centre in Richmond. Total construction contract, architect fee and consulting fee commitments on the administration centre project were $23,677,000 at December 31, 1980, of which $3,037,000 had been expended to that date, leaving a balance of $20,640,000 committed. This project is scheduled for completion in mid- 1982. Commitments on the Terrace project were $637,000 at December 31,1980, of which $435,000 had been expended to that date, leaving a balance of $202,000 committed. The building is scheduled for completion in March 1981. NOTE 8—Comparative Figures The 1979 comparative figures are restated where necessary to conform with the statement presentation for the year ended December 31,1980. These changes have no effect on the results of operations for the year. F 36O PROVINCE OF BRITISH COLUMBIA ACTUARY'S REPORT The Accident and Silicosis Fund Liabilities included in this report have been computed by the Board in accordance with methods and assumptions approved by us. We have made such tests of the calculations as were deemed necessary. We have also examined the data upon which the calculations were based and found it to be sufficient for our purposes and consistent with the Board's financial statements. The Pension Liabilities for the Accident and Silicosis Funds are for pensions in effect as at December 31, 1980, but excluding pensions arising from injuries to Federal Government workers (Class 19). The present value of increases in pensions effective January 1, 1981 has been included in the Liabilities. With the exception of the mortality table for disabled pensioners in the Silicosis Fund (which was revised on the basis of recent experience), the Pension Liabilities have been computed using the same mortality, remarriage, net interest rate and other assumptions used for the valuation as at December 31, 1979. The net interest rate of 23/a% makes implicit provision for the future indexing of pensions on the assumption that interest earnings on Board assets in excess of 2H% will correspond to future increases in the Consumer Price Index. The Unfinalled Claims Liabilities for the Accident and Silicosis Funds are shown separately for rateable Classes and for deposit Classes (excluding Class 19), and are based on projections of future claims payments and awards using ratios developed from the Board's claims experience, average benefit rates, the net interest rate assumption of 2%% and, where applicable, mortality, remarriage and other assumptions used for computing Pension Liabilities. Some of the methods used in calculating these liabilities were changed from those used in the valuation as at December 31,1 979. !n our opinion, the amounts set out below, which have been determined by the methods and assumptions described above, make reasonable provision for the future liabilities of the Board as at December 31, 1980 subject to the Board levying assessments in future years sufficient to provide for any Consumer Price Index related increases in benefits that are greater than those which can be provided from interest earned on the Board assets in excess of the valuation net interest rate of 2V&%. PUBLIC ACCOUNTS 1980/81 F 361 Accident Fund Pension Liabilities Unfinalled Claims Liabilities —Rateable Classes —Deposit Classes Silicosis Fund Pension Liabilities Unfinalled Claims Liabilities $ 703,285,000 563,719,000 37,626,000 $1,304,630,000 $ 16,901,000 9,675,000 $ 26,576,000 We have examined the bases used in the development of the Board's 1981 assessment rates and have compared these rates with Board costs experienced in recent years. These costs have increased significantly during the last three years. The 1981 assessment rates were increased substantially to reflect this claims experience, with a limit being imposed on the maximum rate increase for a sub-class for the year. Claims costs have continued to rise during 1980. More detailed analyses of the 1980 results will not be available until later in 1981. Nevertheless, preliminary indications are that, if costs continue at the levels experienced in recent years, further increases in assessment rates will be necessary for the Board to meet currently accruing costs and to amortize its unfunded liabilities over a reasonably short period of time. Jacob Levi, F.S.A., F.C.I.A. Eckler, Brown, Segal & Company Ltd. Consulting Actuaries March 13, 1981 F 362 PROVINCE OF BRITISH COLUMBIA S §5 ! •si 3--1 -3r.*nni^ J 353'- «in3 ™ Qifln3a9>ji>i4o-dqvsr< IB- '■ mil z o < u UJ </i O Is <^23 <!-" —J m u« z| «Qj u.9 1.1 "sis 51« ■ I I I I I S3 I 15 I I"-"-" I I 13 I I "J 11 irN«N^o>«iflui"ei*iriv^tfv^A'*Nnqo'r«^4 N tS_1\ '■ rt«K-RSKePr. < °*£ CO u. PUBLIC ACCOUNTS 1980/81 F 363 I I I I I I I bh-a3« oj oSjj 33h* I 25lS—E I I I I I I I | ""■= i * -.? ? 1 liKSSRSS a ksrss s 1S3 I 81 .Li 'IS I"" F 364 PROVINCE OF BRITISH COLUMBIA SCH STATEMENT OF ADMINISTRATION EXPENSES FOR YEAR ENDED DECEMBER 31, 1980 (v /ith comparative figures) (in $,000's) 1980 Salaries and employees' benefits 40,134 1 Staff travel 1,314 Supplies and stationery 1,255 Building and services 2,682 Com mu n ications 1,681 Automobile fleet 268 Equipment 575 Patients' meals 473 Advertising and publications 1,778 1 Consulting fees 426 Grants and awards 413 1 Depreciation 1,478 Employee relocation 226 1 Miscellaneous 591 "j 53,294 j Less: Miscellaneous income 785 j : Cain (loss) on disposal of fixed assets 113 Total 52,396 1 Less: Extraordinary gain resulting from sale of administration building Total expenses 52,396 Less: Allocated to medical aid (Schedule 2(d)) 7,813 Total administration expenses (Schedules 2(a) - (c)) STATEMENT OF PREVENTION SERVICES EXPENSES FOR YEAR ENDED DECEMBER 31,1980 (with comparative figures) (in $,000's) Salaries and employees' benefits 7,572 Staff travel 634 Supplies and stationery 186 Building and services 44 Communications 70 Automobile fleet 184 Equipment 64 Advertising and publications 417 Consulting fees 23 Depreciation 257 Employee relocation 99 Miscellaneous 132 9,682 Less: Miscellaneous income 313 Net expenses allocated to sub-classes PUBLIC ACCOUNTS 1980/81 IK OF COMPENSATION SERVICES EXPENSES H§DED DECEMBER 31,1980 (with comparative figures) (in $,000's) I^Pnployees* benefits td stationery id services jations e fleet band publications on "fees relocation SCHEDULE 2(b) 14,172 10,855 333 261 97 92 511 535 766 636 38 28 117 86 14 7 179 137 13 — 88 126 16 16 ellaneous income ses allocated to sub-classes ENT OF SUPPORT SERVICES EXPENSES ENDED DECEMBER 31, 1980 (with comparative figures) (in $,000's) SCHEDULE 2(c) I960 1979 nia id employees' benefits 13,036 11,531 arrtil 318 264 odi nd stationery 597 420 sifeliind services 1,146 971 Bb cations 775 718 uarile fleet 46 34 ;uip t 356 3SS ita g and publications 1,343 952 mgfees 295 187 nwd awards 413 339 Iqn ion 460 511 M*k relocation 39 22 ■fisceeous 422 361 :ellaneous income i (loss) on disposal of fixed assets 19,246 250 113 16,665 277 123 nises aordinary gain resulting from sale dminrstration building 18,883 16,265 3,218 nses allocated to sub-classes 18,883 13,047 F 366 PROVINCE OF BRITISH COLUMBIA SCHElW STATEMENT OF REHABILITATION CLINIC, RESIDENCE AND HEARING BRANCH EXPENSES™ FOR YEAR ENDED DECEMBER 31, 1980 (with comparative figures) (tn $,000's) 1980 Salaries and employees' benefits Staff travel Supplies and stationery Building and services Communications Automobile fleet Equipment Patients' meals Advertising and publications Consulting fees Depreciation Employee relocation Miscellaneous 5,354 29 375 981 70 Less: Miscellaneous income 8,022 209 Net expenses allocated to medical aid STATEMENT OF BOARDS OF REVIEW EXPENSES FOR YEAR ENDED DECEMBER 31, 1980 (with comparative figures) (in $,000's) Salaries and employees' benefits Staff travel Supplies and stationery Building and services Communications Equipment Miscellaneous 761 53 Total included in administration expenses (schedule 2) PUBLIC ACCOUNTS 1980/81 F 367 SCHEDULE 3 il.MENTS HELD AS AT DECEMBER 31, 1980 Par Value Amortized Value I tent of Canada i National Railways evelopment Corporation business Development Bank ilumbia Hydro & Power Authority jlumbia Electric Co. Ltd. jilumbia Toll Highways & Bridges Authority jlurnbia School District Capital Financing Authority tish Columbia School Districts lilumbia Regional Hospital Districts ilumbia Building Corporation Mumbia Municipal Finance Authority jlumbia Railway real Eastern Railway of Saskatchewan of Ontario Hydro of Quebec Hydro-Electric Power Commission idland Municipal Finance Authority idland & Labrador Power Commission /ancouver Water District /ancouver Sewerage & Drainage Nanaimo Sewerage & Drainage ■w Irrigation District ligation District xJ Water District unicipalities n&.td. $ 7,580,000 5,000 10,000,000 20,000,000 372,931,900 12,549,000 10,000,000 22,003,000 310,000 15,000,000 28,000,000 57,750,000 50,000,000 15,443,000 2,125,000 4,105,000 2,000,000 5,980,000 24,000,000 5,000,000 2,300,000 5,690,000 4,500,000 25 5,000 505,000 625,000 425,000 685,000 555,000 $ 7,473,360 4,947 10,000,000 20,000,000 367,561,052 12,377,299 9,975,501 21,902,788 308,843 14,966,708 28,000,000 57,419,798 50,000,000 15,098,021 2,034,823 3,512,805 2,000,000 5,958,875 23,714,406 4,978,030 2,289,184 5,654,598 4,494,825 253,668 498,472 618,537 425,000 683,867 555,000 $680,321,900 $672,760,407 PUBLIC ACCOUNTS 1980/81 SECTION G TRUST FUNDS UNDER ADMINISTRATION CONTENTS PSge Baton „_ G 3 IUj animation and Pension Funds Summary G 4 U. Service Superannuation Fund G 5 jftjers of the Legislative Assembly Superannuation Account G 11 *:ipal Superannuation Fund G 17 biers' Pension Rind G 23 Mre Pension Fund - G 29 Mi Columbia Railway Company Pension Fund G 34 i Columbia Hydro and Power Authority Pension Fund G 39 rail Columbia Power Commission Superannuation Fund. G 47 f|;rs' Compensation Board Superannuation Fund G 52 flictuarial Assumptions G 60 ;llaneous Trust Accounts G 62 in PUBLIC ACCOUNTS 1 TRUST FUNDS UNDER ADMINISTRATION FOR THE FISCAL YEAR ENDED MARCH 31,1981 G 3 JlODUCTION section contains the audited financial statements, actuarial balance sheets, and details of key _, rial assumptions of pension and superannuation funds, together with details of miscellaneous trust £Cl nts. These funds comprise monies held in trust for third parties which are administered by the I Gtmment but over which the Legislature has no power of appropriation. ln. or years the Public Accounts have disclosed the revenues, expenditures and assets of the Public liSe:e and Members of the Legislative Assembly superannuation funds, and details of miscellaneous ;nj accounts. This year, however, revenues, expenditures and assets and liabilities of all trust funds ad listered by the Government are disclosed. ■m year-end the balances of Trust Rinds Under Administration which are maintained in the Government's Bcints on the cash basis were as follows: ' Superannuation and Pension Funds $3,134,161,266 [Miscellaneous Trust Accounts 2,037,152,002 $5,171,313,268 G 4 PROVINCE OF BRITISH COLUMBIA SUPERANNUATION AND PENSION FUNDS Assets 1981 Cash and short-term deposits $ —held in chartered banks 311,705,131 —held in general fund 30,349,096 f 13; Marketable securities 365,529,070 1(5)5 Other investments 2,426,577,969 2,3:118 Total cash and investments 3,134,161,266 2,62)35 Fund Balances Public Service Superannuation Fund 982,343,070 82184 Members of the Legislative Assembly Superannuation Account 2,252,338 ill Municipal Superannuation Rind 987,225,852 83SI3 Teachers' Pension Fund 740,455,223 61)69 College Pension Fund . 50,843,221 3)28 British Columbia Railway Company Pension Fund 54,207,200 4394 British Columbia Hydro and Power Authority Pension Fund 263,891,507 22118 British Columbia Power Commission Superannuation Fund 24,416,744 2>39 Workers' Compensation Board of British Columbia Superannuation Rind 28,526,111 2)80 3,134,161,266 2,63iiffl PUBLIC ACCOUNTS 1980/81 G 5 PUBLIC SERVICE SUPERANNUATION FUND REPORT OF THE COMPTROLLER GENERAL I he financial statements of the Public Service Superannuation Fund have been led from, and accurately reflect, the financial records of the Government of British l.bia. While no separate opinion has been expressed on these financial statements, ■Mints of the Fund have been examined as part of the audit of the accounts of the Iffient. D. R. ALEXANDER Comptroller General ya, British Columbia \tber29, 1981 G 6 PROVINCE OF BRITISH COLUMBIA EXHIB ■ PUBLIC SERVICE SUPERANNUATION FUND STATE*ENT OF FINANCIAL POSITION AS AT MARCH 31, 1981 ASSET Deposits in Treasury (Schedule 1) (Note 2) $ 982,343,070 $ 823,38M FUND BALANCE Basic Account $ 969,738,440 $ 823,38W Inflation Adjustment Account 12,604,630 Exhibit B $ 982,343,070 $ 823,38 W The five accompanying notes are an integral part of these financial statements. APPROVED BY: 3./O; Reid, F.C.I.A., .Superannuation Commissioner u.M*Uw\ Uj c. Webster, C*A33, Comptroller, Superannuation Commission PUBLIC ACCOUNTS 1980/81 G 7 EXHIBIT B PUBLIC SERVICE SUPERANNUATION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED MARCH 31, 1981 1981 1980 0 BALANCE INCREASED BY: tributions: mployees: Regular Voluntary Reinstatement Military service $ 354,348,447 886,419 91,818 294,783 $ 44,547,242 1,268,971 74,775 412,869 55,621,467 46,303,857 nployer: Province of British Columbia OBer employers nsfers from other funds is transfers to other funds nsfers from Members of the Leg: uperannuation Account slat .ve Assembly 63,280,745 15,223,169 59,860,776 11,164,708 78,503,914 71,025,484 2,612,295 553,065 5,121,804 1,211,818 2,059,230 3,909,986 110,163 711,656 : income from investments receiv linister of Finance D BALANCE DECREASED BY: ed from 81,107,175 63,931,846 217,401,949 185,882,829 rerannuation allowance payments: ontributory ost of living supplements eunds: Employees rovince of British Columbia '. INCREASE IN FUND BALANCE 30,239,736 11,451,709 25,582,534 8,615,903 41,691,445 34,198,437 8,727,191 7,490,209 12,248,437 4,503,644 16,752,081 16,217,400 58,443,526 50,415,837 158,958,423 135,466,992 10 BALANCE AT BEGINNING OF YEAR f 0 BALANCE AT END OF YEAR 823,384,647 687,917,655 $ 982,343,070 $ 823,384,647 PROVINCE OF BRITISH COLUMBIA PUBLIC SERVICE SUPERANNUATION FUND NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 ACTUARIAL VALUATION According to the Pension (Public Service) Act, an actuarial valuation of toil assets and liabilities of the Fund is required to be made by an Actuary at least once in each consecutive period of not more than five years. The mas': recent valuation was carried out as at March 31, 1980. The valuation indicates an increase in the unfunded liability in respect of : basic pension benefits from about $197,563,000 as of March 31, 1977 to abou* $631,172,000 as of March 31, 1980. The 1977 amount of $197,563,000 wouldjg.i been stated as $234,295,000 on the current basis since the actuary has chant his assumptions to include cost-of-living increases in the basic pensions a: result of the legislative changes which occurred in 1980. These increasegfl were not included in the liability in previous valuations. In the opinion of the Actuary, projected statutory employer contributions*a: I sufficient to amortize fully the above unfunded liability in approximately^J years from March, 1980, assuming all actuarial assumptions are realised. DEPOSITS IN TREASURY All contributions to the Fund are deposited in the Provincial Treasury and administered by the Minister of Finance, who has invested available moneysV. the various securities listed in Schedule 1. These investments are carried the lower of cost and par value, with "cost" defined as acquisition costs J adjusted as follows: (i) Premiums are written off in the year of acquisition. (ii) Discounts on single maturity bonds are recognised as income M upon redemption, (ill) Discounts on serial bonds are recognized as income when the final redemption occurs. Investments held at the end of the year are as follows: 1981 1980 $ $ Par Value 955,207,381 739,848,760 Book Value 952,384,223 738,872,075 Market Value 778,070,190 562,560,962 The difference between the book value and market value of the investments™ has not been provided for as at March 31, 1981, since it is generally expected that Fund investments will be held to maturity. The net income from these investments is accounted for on a cash basis. Accordingly, accrued interest receivable at the end of the year has not been recorded in these financial statements. URBAN PASSENGER TRANSPORTATION EMPLOYEES As of April 1, 1980, urban transportation services were transferred from^B British Columbia Hydro and Power Authority to Metro Transit Operating '-1 Company. The pension rights of approximately 3,000 employees, including appropriate pension funds, are to be transferred from the British Columbia Hydro and Power Authority Pension Fund to the Public Service j Superannuation Fund. This transfer had not been finalized and thus no 1 recognition of the transfer of fund assets has been made in the accompanying statement of financial position as at March 31, 1981. PUBLIC ACCOUNTS 1980/81 G 9 PUBLIC SERVICE SUPERANNUATION FUM) NOTES TO FINANCIAL STATE>€NTS MARCH 31, 1981 £|. LEGISLATIVE CHANGES The provisions of the Pension (Public Service) Act related to payment and financing of supplementary allowances were amended at the 1980 session of the Legislature. The significant provisions were - 1) An increase of 0.5% of salary in employee and employer contributions. 2) Annual, rather than quarterly, cost of living supplementary allowances, payable to the extent that moneys equal to the capitalized value are available in the Inflation Adjustment Account created for the purpose. 3) Allocation of employee and employer contributions each amounting to 1.25% of salary to the Inflation Adjustment Account. 5. ADOITIOhttL INFORMATION The Fund balance is divided into an Inflation Adjustment Account, to which employee and employer contributions each at the rate of 1.25% of salary are credited, and a Basic Account, to which all other contributions are credited. The Fund balance for the year ended March 31, 1980 has been restated accordingly. These financial statements show only the position of the Fund as at March 31, 1981 and the changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the obligations of the superannuation plan. G 10 PROVINCE OF BRITISH COLUMBIA PUBLIC SERVICE SUPERANNUATION FUND SCHEDULE 1 DEPOSITS IN TREASURY AS AT MARCH 31, 1981 Cash and securities held by the Province of British Columbia - Par Value Funds held in General Fund cash and short-term investment accounts Investments- Short term investments - Term deposits with chartered banks Canada Treasury Sills Demand Notes with Crown Corporations British Columbia Development Corporation British Columbia Hydro and Power Authority British Columbia Place British Columbia Steamship Company (1975) Ltd. British Columbia Urban Transit Authority Bonds and debentures- Government of Canada Government of Canada guaranty - Export Development Corporation Province of British Columbia Province of Ontario Province of Quebec Province of Saskatchewan Province of British Columbia guaranty - British Columbia Hydro and Power Authority British Columbia Railway Company British Columbia Educational Institutions Capital Financing Authority British Columbia Regional Hospital Districts Capital Financing Authority British Columbia School Districts Capital Financing Authority British Columbia improvement districts British Columbia municipalities British Columbia school districts Municipal Finance Authority of British Columbia Province of Manitoba guaranty - Manitoba Hydro-electric Commission Manitoba Telephone Systems Province of New Brunswick guaranty - New Brunswick Electric Power Commission Province of Newfoundland guaranty - Newfoundland and Labrador Hydro-electric Corporation Newfoundland Municipalities Capital Financing Province of Nova Scotia guaranty - Nova Scotia Power Corporation Province of Ontario guaranty - Ontario Hydro-electric Power Commission Province of Quebec guaranty - Quebec Hydro-electric Commission Shares- Bank of British Columbia (59,564) British Columbia Telephone Company (1,215,844) Canadian Pacific Limited (1,200) Imperial Oil Limited (300) International Nickel Company of Canada Ltd. (450) 60,232,105 1,825,805 56,000,000 14,100,000 42,725,000 3,000,000 20,000,000 36,906,000 Book Value 60,232,105 1,825,805 56,000,000 14,100,000 42,725,000 3,000,000 20,000,000 31,312,662 1,424,131 13,575,779 19,800 12,712 14,344 Meet VeII $ 29,958,847 $ 29,958,847 $ 29|s» 60,1,It l,£f* 56,C, GC 14,1,0c 42,<,3C 3,CfOD 20,(,GC 28,5,£ 25,000,000 02,386,999 1,025,000 1,501,000 9,786,000 25,000,000 102,350,995 846,390 1,482,745 9,588,535 25,C 89,C 1,3 7,J ,00 ,ao ,00 ,61 ,45 76,549,250 89,380,000 370,619,106 89,082,939 254,33 69,: ,19 1,025,000 1,025,000 { ,84 10,000,000 8,046,750 6,3 ,25 19,246,900 11,620,800 2,781,722 425,800 17,555,166 11,157,767 2,670,264 290,175 13,; 8,; 2,1 ,54 ,30 V35 ,76 12,705,000 12,637,663 11,3 ,36 296,000 70,000 275,650 63,700 ' ,281 ,001 1,595,000 1,595,000 1,J ,41! 700,000 5,000,000 694,750 4,975,000 ] 3,< !50i 2,347,000 2,3224,404 V oo: 43,776,000 42,760,609 30,; W 3,201,000 3,199,277 2,' ;42l 2,<.70" 18,33 ;«2. ,351 ,931 .201 955,207,381 952,384,223 778,til* $ 985,166,228 $ 9B2,343,070 $ 808,C,9§ PUBLIC ACCOUNTS 1 G II MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT REPORT OF THE COMPTROLLER GENERAL U rhe financial statements of the Members of the Legislative Assembly Superannua- Hiccount have been prepared firom, and accurately reflect, the financial records of the fernment of British Columbia. While no separate opinion has been expressed on these Hcial statements, this Superannuation Account has been examined as part of the audit of: accounts of the Government. D. R. ALEXANDER Comptroller General ykria, British Columbia timber 29, 1981 PROVINCE OF BRITISH COLUMBIA MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 1981 1981 198 il ASSETS Deposits in Treasury (Schedule 1) (tote 2) $ 2,252,338 $ 1.81.9? ACCOUNT BALANCE Basic Account $ 2,241,635 $ 1,81 Mi. Inflation Adjustment Account 10,703 $ 2,252,338 $ 1,81! The five accompanying notes are an Integral part of these financial statements. J. fly Reid, F.C.I.A.-, Superannuation Commissioner C. Webster, G-rfl., Comptroller, Superannuation Commission PUBLIC ACCOUNTS 1980/81 G 13 EXHIBIT B MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT STATEMENT OF CHANGES IN ACCOUNT BALANCE FOR THE YEAR ENDED MARCH 31, 1981 1980 I HI BALANCE INCREASED BY: rations: iters of the Legislative Assembly - Regular $ 180,187 $ 168,029 Arrears 1,3217 1,503 Reinstatement 11,235 TOftmtary 618 181,404 181,385 wince of British Columbia - Regular 3220,328 189,984 teficiency payments - allowances granted 320,487 ! Reinstatement 57,883 220,328 568,354 [rest received from Minister of Finance 149,397 175,060 551,1329 924,799 [JNT BALANCE REDUCED BY: lifers to Public Service Superannuation Fund the present value of allowances granted 110,163 711,656 nds of Merrbers' contributions 34,782 110,163 746,438 INCREASE (DECREASE) IN ACCOUNT BALANCE 440,966 178,361 ■ «t BALANCE AT BEGINNING OF YEAR 1,811,372 1,633,011 IM BALANCE AT END OF YEAR (Exhibit A) $ 2,252,338 $ 1,811,372 PROVINCE OF BRITISH COLUMBIA MEMBERS OF THE LEGISLATIVE ASSEMBLY SlFERANNUATION ACCOUNT NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 ACTUARIAL VALUATION No actuarial valuation of the Account is required by the Legislative Assembly Allowances and Pension Act and no such valuation has been performed to date. At the time an allowance is granted, the Province ol British Columbia contributes the deficiency between the accumulated employee and employer basic contributions and the present value of the allowance. The present value of the allowance is tranferred to the Public Service Superannuation Fund and monthy allowance payments are mac til therefrom. DEPOSITS IN TREASURY All contributions to the Account are deposited in the Provincial Treafl and administered by the Minister of Finance, who has invested available I monies in the various securities listed in Schedule 1. These investment I are carried at the lower of cost and par value, with "cost" defined as ; acquisition costs adjusted as follows: (i) Premiums are written off in the year of acquisition. (ii) Discounts on single maturity bonds are recognised as income upon redemption, (ill) Discounts on serial bonds are recognized as income when the final redemption occurs. Investments held at the end of the year are as follows: Par Value 1,876,600 1,211,200 Book Value 1,862,089 1,191,171 Market Value 1,447,452 783,436 The difference between the book value and market value of the investment has not been provided for as at March 31, 1981, since it is generally expected that Fund investments will be held to maturity. The net income from these investments is accounted for on a cash basis. Accordingly, accrued interest receivable at the end of the year has not been recorded in these financial statements. COST OF LIVING SUPPLEMENTARY ALLOWANCES Former Members who are in receipt of an allowance are entitled to supplementary allowance payments based on the consumer"price index as provided in the Pension (Public Service) Act. Pursuant to amendments t* the Act at the 1980 session of the Legislature, these cost of livin*^H supplements are calculated annually each January 1, rather than quarterly. They are payable to the extent that monies equal to the capitalized value are available in the Inflation Adjustment Account fl established for the purpose. Since November 1976, towards the finant&>j of these supplements, Members had been contributing 0.5X of indemnitjSj allowances and ministerial salary. Effective October 1, 1980, contributions for this purpose have been 1.25SG of indemnity, allowances■ and ministerial salary. At the same date total Member contributions^ increased by 0.53*3 of indemnity, allowances and ministerial salary, m PUBLIC ACCOUNTS 1980/81 g 15 MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT NOTES TO FINANCIAL STATEMENTS MARCH 31, 1981 SUBSEQUENT EVENT The provisions of the Legislative Assembly Allowances and Pension Act were amended at the 1981 session of the Legislature. The significant provision related to the Members' pension plan was to raise the percentage of the highest average indemnity, allowance and ministerial salary to be multiplied by the Member's years of service in calculating the pension allowance from 3-1/2% to 4% and reduce the maximum number of years of service used in the calculation from 20 to 18. ADDITIONAL INFORMATION These financial statements show only the position of the Account as at March 31, 1981 and the changes in Account balance for the year then ended and do not purport to show the adequacy of the Account to meet the obligations of the pension plan. G 16 PROVINCE OF BRITISH COLUMBIA MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT SCHEDULE 1 DEPOSITS IN TREASURY AS AT MARCH 31, 1981 Cash and securities held by the Province of British Columbia Funds held in General Fund cash and short-term investment accounts Par Value Book Value 390,249 $ 390,249 $ Marl Vali Investments- Short-term deposits with chartered banks Bonds and debentures- Government of Canada Province of British Columbia guaranty - British Columbia Hydro and Power Authority British Columbia Railway Company British Columbia School District Capital Financing Authority British Columbia school districts Province of Ontario guaranty - Ontario Hydro-electric Power Commission 673,000 28,000 1,024,000 20,000 90,000 1,600 673,000 28,000 1,010,864 20,000 89,380 845 40,000 $ 1,876,600 $ 1,862,1 650.0 110 62 4 1'6 $ 2,266,849 $ 2,252,338 $ 1,83711 PUBLIC ACCOUNTS 1980/81 MUNICIPAL SUPERANNUATION FUND G 17 Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia vev 1X4 AUDITOR'S REPORT To the Commissioner of Municipal Superannuation, and To the Provincial Secretary and Minister of Government Eeryices. Province of British Columbia: I have examined the statement of financial position of the Municipal Superannuation Fund as at 31 December 1980 and the statement of changes in fund balance for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the ci rcumstances. I have relied upon information furnished by the Fund's Xonsulting Actuary as to the accuracy of Note 1 to the financial statements. In my opinion, these financial statements present fairly the financial position of the Fund as at 31 December 1980 and the changes in its fund balance for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Erma "Morrison, C.A. Auditor General Victoria, British Columbia 16 November 1981 1 G 18 PROVINCE OF BRITISH COLUMBIA EXHIBia MUNICIPAL SUPERANNUATION FUND STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 1980 197 ASSETS Cash (Note 2) $ 1,923,337 $ 136 a: Contributions receivable 16,342,499 11,38714. Accrued interest on investments 20,215,040 17,614.8. Investments (Note 2) Short-term 86,699,415 Long-term 857,284,849 51,223X 754,81014 $ 982,465,140 $ 835,17317. LIABILITY AND FUND BALANCE LIABILITY Accounts payable $ 962,842 $ 730 B FUND BALANCE (Exhibit B) (Note 4) Basic account 930,742,940 Retirement annuity account 45,411,113 Inflation adjustment account 5,348,245 789,588(2 44,85357 981,502,298 834,44219 $ 982,465,140 $ 835,173)7 The four accompanying notes are an integral part of these financial statements APPROVED BY: 0.' D/Reid, F.C.I.A., Superannuation Commissioner, Trustee 17 c ( , C. Webster, GrfiT., Comptroller, Superannuation Commission ii PUBLIC ACCOUNTS 1980/81 G 19 MUNICIPAL SUPERANNUATION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 1980 I BALANCE INCREASED BY: bributions - Lployees: I Basic I Cost of living supplementary allowances (Note 3) ■ Inflation adjustment ■ voluntary and special agreement IPurchase of service J Leave of absence i Reinstatement Kers: Current service |S»of living supplementary allowances (Note 3) Inflation adjustment Past service Recognition of service Leave of absence isfers from other funds :3ne from investments Iks on sale of investments (Note 2) ID BALANCE DECREASED BY: erannuation allowance payments: ontributory ost of living supplements pecial agreement supplementary allowances ess reimbursement by former employers unds insfers to other funds isioners1 medical premiums - matching portion 3uarial and administration expenses ' INCREASE IN FUND BALANCE O BALANCE AT BEGINNING OF YEAR * BALANCE AT END OF YEAR (Exhibit A) 55,186,808 4,024,426 2,665,625 3,893,236 84,965 5,043 17,228 32,495,685 11,566,195 36,605 44,098,485 14,891,973 1,753,538 403,607 853,466 62,001,069 147,059,519 834,442,779 $ 981,502,298 1979 44,389,670 4,451,432 3,629,825 115,669 13,981 53,923 65,877,331 52,654,500 52,100,540 4,024,693 2,665,625 1,673,780 84,965 4,697 45,206,011 4,451,432 1,667,890 143,544 60,554,300 51,468,877 879,546 82,161,687 (412,276) 758,337 69,178,079 (611,154) 209,060,588 173,448,639 27,967,112 8,788,003 226,493 (185,348) 36,796,260 13,288,096 1,924,522 335,918 651,844 52,996,640 120,451,999 713,990,780 834,442,779 G 20 PROVINCE OF BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31. 1980 1. ACTUARIAL VALUATION According to the Pension (Municipal) Act, an actuarial valuation of the assets and liabilities of the Fund is required to be made by an Actuary from time to time at intervals of not more than five years. The most recent valuation was carried out as at December 31, 1979. In his report on this actuarial valuation the Actuary stated that the statutory basis of contributions, including the 1980 amendments described In Note 3 below, would be sufficient to fully finance benefits for all new entrants to the plan and to hold the actuarial liability constant as a percentage of future payroll. On this basis, he advised that the unfunded liability would be $407,272,000 for basic pension benefits. 2. INVESTi^CNTS Investments include bonds issued or guaranteed by Canada or a Province. Investments are carried at the lower of cost and par value, with "cost" defined as acquisition costs adjusted as follows: Ci) Premiums are written off in the year of acquisition, (ii) Discounts on single maturity bonds are amortized over the term of the bonds, (iii) Discounts on serial bonds are recognized as income when redemptions occur. Long-term investments held at the end of the year are as follows: 1980 1979 $ $ Book Value 857,284,849 754,810,594 Par Value 862,439,503 758,927,553 Market Value 643,952,440 606,699,021 The difference between the book value and market value of the Investments has not been provided for as at December 31, 1980, since it is generally expected that Fund investments will be held to maturity. However, during the year, certain investments were disposed of in order to improve the yield to the Fund, resulting in book losses aggregating $412,276. It Is anticipated that future increased interest earnings from reinvestment will more than offset these losses. During the year, the Investment Committee decided that available funds should be invested in short-term securities. This represents a departure from the previous policy of holding short-term investments only until suitable long-term investments could be purchased. The short-term investments ($86,699,415 - 1980, $51,223,854 - 1979) have therefore been segregated from cash and classified as investments. PUBLIC ACCOUNTS 1980/81 G 21 MUNICIPAL SUPERANNUATION FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1980 LEGISLATIVE CHANGES An amendment to the Pension (Municipal) Act was passed at the 1980 session of the Legislature. The significant provisions, which are intended to improve the funding of the basic pension benefits and the supplementary allowances will provide for - 1) An increase of 0.536 of salary in contributions by employees in respect of basic pension benefits and 0.5% in respect of supplementary allowances. 2) Increases ranging from 0.9% to 5.0% of salary in contributions by employers on behalf of various categories of employees. 3) Annual rather than quarterly, cost of living supplementary allowances, payable to the extent that monies equal to the capitalized value are available in the Inflation Adjustment Account created for the purpose. 4) A reduction of the years of pensionable service required to receive pension benefits at normal retirement ages. ADDITIONAL INFORMATION The Fund balance is divided into an Inflation Adjustment Account to which employee and employer contributions each at the rate of 1% of salary are credited, a Basic Account to which all regular contributions are credited, and a Retirement Annuity Account to which all voluntary contributions are credited. The Fund balance for 1979 has been restated accordingly. These financial statements show only the position of the Fund as at December 31, 1980 and the changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the obligations of the pension plan. G 22 PROVINCE OF BRITISH COLUMBIA SCHEDULE 1 TRUSTEES OF THE MUNICIPAL SUPERANNUATION FUND AND THE MINISTER OF FINANCE FOR THE PROVINCE 3F BRITISH COLUMBIA SECURITIES HELD AS AT DECEMBER 31, 1980 Government of Canada Par Value Book Value $ 11,291,139 Market Vje. $ 12,009,000 $ 10,09 >9B Province of British Columbia Guaranty B. C. Hydro and Power Authority 599,153,500 595,775,142 447,15357 B. C. Electric Company 1,423,000 1,408,774 97i01 B. C. Railway Company 143,335,000 142,846,545 104,71!4t Municipal Financing Authority of B. C. 48,432,953 48,159,665 39,74 i7(j B. C. School Districts Serials 1,160,050 1,134,224 1,04>8( B. C. School Districts Capital Financing Authority Serials 1,491,000 1,478,625 1,25104 B. C. School Districts Capital Financing Authority 25,144,000 25,107,820 17,63)60 B. C. Regional Hospital Districts Financing Authority 9,215,000 9,137,743 6,26519 B. C. Municipal Serials 323,000 317,147 27778 B. C. Irrigation Districts 4,997,000 4,988,257 3.08V5 B. C. Improvement Districts Serials 142,500 140,356 10398 B. C. Improvement Districts 1,221,000 1,217,682 75776 B. C. Waterworks Districts Serials 310,500 305,930 25299 B. C. Waterworks Districts 392,000 390,872 26110 B. C. Hospital Improvement Districts Serials 218,000 216,067 20121 Northfield Fire Protection District Serial 2,000 1,875 364 Greater Vancouver Sewerage and Drainage District Serial 1,036,000 1,025,795 84263 Greater Vancouver Sewerage and Drainage District 769,000 768,367 55758 Province of Nova Scotia Guaranty Nova Scotia Power 1,300,000 1,274,598 9C375 Province of Ontario 250,000 231,791 18563 Province of Ontario Guaranty Ontario Hydro 6,004,000 5,973,015 4,32044 Province of Quebec 56,000 55,769 5890 Province of Saskatchewan 4,055,000 4,037,651 3,2/369 $862,439,503 $857,284,849 $643,9:448 PUBLIC ACCOUNTS 1980/81 TEACHERS' PENSION FUND G 23 Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V 1X4 AUDITOR'S REPORT To the Commissioner of Teachers' Pensions, and To the Provincial Secretary and Minister of Government g&rvices, Province of British Columbia: I have examined the statement of financial position of the Teachers' Pensions Fund as at 31 December 1980 and the statement of changes in fund balance for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circums tances. I have relied upon information furnished by the Fund's Consulting Actuary as to the accuracy of Note 1 to the "financial statements. En my opinion, these financial stat^mt.nts present fairly the financial position of the Fund as at .51 December 1980 and the changes in its fund balance for the year then ended in accordance with generally accepted accounting principles Applied on a basis consistent with that of the preceding year. z Erma Morrison, C.A. Auditor General victoria, British Columbia 26 October 1981 G 24 PROVINCE OF BRITISH COLUMBIA TEACHERS' PENSIONS FUND STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 Cash (Note 2) Contributions receivable: Employee and employer Province of British Columbia - deficit in employer reserve Accrued interest on investments Investments (Note 2) Long-term -5hort-term LIABILITY AND FUND BALANCE LIABILITY Accounts payable FUND BALANCE (Exhibit B) Basic account (Note 4) Inflation adjustment account 757,408 716,696,942 4,456,696 3 721,911,046 EXHISr A3; 197: $ 3,803,550 $ 556 .23 7,567,885 8,68619: ^§P 8,45012" 14,359,913 11,797 £ 624,658,049 71,521,649 560,757'5 29,202 73 $ 721,911,046 $ 619,449 §j 618,867.7, $ 619,44911., The four accompanying notes are an integral part of these financial statements. APPROVED BY: J. 333 Reid, F.C.I.A., Superannuation Commissioner, Trustee f /J..U.I,' ky C. Webster, £rft., Comptroller, Superannuation Commission PUBLIC ACCOUNTS 1980/81 G 25 TEACHERS' PENSIONS FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 1980 1980 1979 11 BALANCE INCREASED BY: rributlons - [ployees: Basic $ 38,734,004 $ 33,783,989 I Cost of living supplementary allowances (Note 3) 5,030,957 6,477,382 I Inflation Allowance 2,203,806 IvwSntary 75,935 38,494 [Reinstatement 156,335 135,392 I Leave of absence 290,767 232,429 Military or other service 333,752 206,804 ployers: Paid by the Province of British Columbia - Basic Cost of living supplementary allowances (Note 3) Inflation Allowance Recognition of service Contributions paid by employers other than school districts ovince of British Columbia: Deficit in Employer Reserve Account fisfers from other funds [me from investments .es on sale of investments (Note 2) 46,825,556 40,874,490 44,456,231 33,572,418 5,030,957 6,477,382 2,203,806 _ 333,752 206,804 215,487 211,571 52,240,233 40,468,175 - 8,450,602 406,217 726,045 60,B85,675 49,243,938 (1,419,342) (473,459) 158,938,339 139,289,791 :) BALANCE DECREASED BY: taannuation allowance payments: intributory 29,557,753 26,495,717 ■st of living supplements 13,733,224 10,678,472 43,290,977 37,174,189 Fnds 5,344,518 3,826,349 1,527,957 'isfers to other funds 1,321,729 tursement to employers of Canada Pension Plan "Ployer contributions 6,123,124 5,826,388 rarial and administration expenses 571,400 409,724 56,651,748 48,764,607 1 HWEASE IN FUND BALANCE 102,286,591 90,525,184 3 BALAICE AT BEGINNING OF YEAR 618,867,047 528,341,863 P Bny>NCE M END OF YEAR (Exhibit A) $ 721,153,638 $ 618,867,047 G 26 PROVINCE OF BRITISH COLUMBIA TEACHERS' PENSIONS FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1980 1. ACTUARIAL VALUATION According to the Pension (Teachers) .Act, an actuarial valuation of the assets and liabilities of the Fund is required to be made by an Actuary from time to time at intervals of not more than five years. The most recent valuation was carried out as at December 31, 1977. On this actuarial valuation the Actuary recommended that the statutory basis of contributions be strengthened so that contributions, in future, would be sufficient to fully finance benefits for all new entrants to the plan and to hold the actuarial liability constant as a percentage of future teacher payroll. Ch this basis, he advised that the unfunded liability would be $547,600,000 for basic pension benefits. While this represents an increase of $79,600,000 since December 31, 1974 the report stated that the plan "funded ratio" had improved. Statutory amendment reflecting the recommendations of the consulting actuary as described in Note 3 was passed by the Legislature. An actuarial valuation as at December 31, 1980 is presently being prepared. 2. INVESTMENTS Investments include bonds issued or guaranteed by Canada or a Province and a mortgage of approximately $1,800,000 insured by Central Mortgage and Housing Corporation. Investments are carried at the lower of cost and par value, with "cost" defined as acquisition costs adjusted as follows: (i) Premiums are written off in the year of acquisition, (ii) Discounts on single maturity bonds are amortized over the term of the bonds, (iii) Discounts on serial bonds are recognized as income when redemptions occur. Long-term investments held at the end of the year are as follows: 1980 1979 The difference between the book value and market value of the investments has not been provided for as at December 31, 1980, since it is generally expected that Fund investments will be held to maturity. However, during the year, certain investments were disposed of in order to improve the yield to the Fund, resulting in book losses aggregating $1,419,342. It is anticipated that future increased interest earnings from reinvestment will more than offset these losses. Book Value 624,658,049 560,757,075 Par Value 630,397,833 565,971,638 Market Value 465,050,537 446,645,271 PUBLIC ACCOUNTS 1980/81 G 27 TEACHERS' PENSIONS FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1980 During the year, the Investment Committee decided that available funds should be invested in short-term securities. This represents a departure from the previous policy of holding short-term investments only until suitable long-term investments could be purchased. The short-term investments ($71,521,649 - 1980, $29,202,737 - 1979) have therefore been segregated from cash and classified as investments. LEGISLATIVE CHANGES An amendment to the Pension (Teachers) Act was passed at the 1980 session of the Legislature. The significant provisions, which are intended to improve the funding of the basic pension benefits and the supplementary allowances will provide for - 1) An increase of 0.5% in contributions by teachers. 2) An increase of 3.2% in contributions by government on behalf of school districts. 3) Contributions by government to reimburse the fund for the amounts reimbursed to school districts for payments made to the Canada Pension Plan in respect of teachers to whom the Act applies. 4) Annual, rather than quarterly, cost-of-living supplementary allowances, payable to the extent that moneys equal to the capitalized value are available in the Inflation Adjustment Account created for the purpose. ADDITIONAL INFORMATION The Fund balance is divided into an Inflation Adjustment Account, to which employee and employer contributions each at the rate of 1% of salary are credited, and a Basic Account, to which all other contributions are credited. The Fund balance for 1979 has been restated accordingly. These financial statements show only the position of the Fund as at December 31, 1980 and the changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the obligations of the pension plan. PROVINCE OF BRITISH COLUMBIA SCHEDULE NO. 1 TRUSTEES FOR THE TEACHERS' PENSIONS FUND and the MINISTER OF FINANCE FOR THE PROVINCE OF BRITISH COLUMBIA SECURITIES HELD AS AT DECEMBER 31, 1980 Government of Canada Province of British Columbia Guaranty B. C. Hydro and Power Authority B. C. Electric Company B. C. Railway Company B. C. School Districts Serials B. C. School Districts Capital Financing Authority Serials B. C. School Districts Capital Financing Authority B. C. Municipal Serials B. C. Irrigation Districts Serials B. C. Irrigation Districts B. C. Improvement Districts Nechako Improvement District Serial B. C. Hospital Improvement District Serials B. C. Waterworks Districts Greater Vancouver Sewerage and Drainage District Greater Vancouver Sewerage and Drainage District Serials Greater Vancouver Water District Serials, Province of Nova Scotia Province of Nova Scotia Guaranty Nova Scotia Power Province of Ontario Guaranty Ontario Hydro Province of Quebec Province of Saskatchewan N.H.A. Insured Mortgage Bancorp Financial Ltd. Par Value Book Value $ 11,754,000 $ 11,405,836 483,684,000 653,000 78,966,000 1,130,200 1,565,000 25,127,000 104,000 122,000 715,500 984,000 537,000 198,000 94,000 259,000 116,000 478,932,147 644,833 78,688,397 1,103,212 1,552,955 24,993,926 102,458 119,869 714,796 978,428 531,899 196,436 93,503 979,927 256,449 112,056 Market Va $ 9,992, KS 356,448,? 438,5 57,184,J 1,025,1 1,316,? 17,608,3 91,3 92,3 430,6 649,0 387,4 162,5 60,8 210,6 103,5 679,0 794,000 776,978 550,82 10,185,000 10,167,646 7,368,'3; 3,000,000 2,979,493 2,696^ 6,605,000 6,590,032 5,401 | 1,855,133 1,855,132 1,447141 $ 630,397,833 $ 624,658,049 $ 465,050SI PUBLIC ACCOUNTS 1980/81 COLLEGE PENSION FUND Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square victoria British Columbia V8V 1X4 AUDITOR'S REPORT To the Superannuation Commissioner, and To the Provincial Secretary and Minister of Government Services Province of British Columbia: I have examined the statement of financial position of the College Pension Fund as at 31 August 1980 and the statement of changes in fund balance for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circums tances. I have relied upon information furnished by the Fund's Consulting Actuary as to the accuracy of note 1 to the financial statements. In my opinion, these financial statements present fairly the financial position of the Fund as at 31 August 1980 and the changes in its fund balance for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Erm&~"Morrison, C.A. Auditor General Victoria, British Columbia 12 December 1980 G 30 PROVINCE OF BRITISH COLUMBIA COLLEGE PENSION FUND STATEMENT OF FINANCIAL POSITION AS AT AUGUST 31, 1980 Cash and term deposits Contributions receivable Accrued interest on investments Investments in bonds issued or guaranteed by Canada or a Province (Note 2) LIABILITY AND FUND BALANCE LIABILITY Pensions Payable $ 3,477 FUND BALANCE (Exhibit B) Employees' Retirement Annuity Account 77,061 College Pension Fund Basic Account 44,524,350 44,601,411 $ 44,604,888 EXHIBIj 197 . $ 4,593,984 $ 3,24C)S,< 1,353,867 776 il" 898,560 70215 37,758,477 28,492 mt $ 44,604,888 $ 33,212)6,1 68 i9 33,101«, 33,170(91 $ 33,212)6. Th.? five accompanying notes are an integral part of these financial statements. APPROVED BY: „ "f^-c-g/* J. Df Reid,'F.C.I.A., Superannuation Commissioner, Trustee fii-j^Ti C. Webster-, C.^W-eromptroller, Superannuation Branch December 11, 1980 PUBLIC ACCOUNTS 1980/81 G 31 COLLEGE PENSION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 1980 1980 10 BALANCE INCREASED BY: tributions - I mployees: Basic I voluntary linployer matching contributions I jisfers from other funds I one from investments ID BALANCE DECREASED BY: lerannuation allowance payments: I Contributory lost of living supplements (Note 3) 'urate insfers to other funds Ileal premium subsidy for pensioners unistration expenses ' INCREASE IN FUND BALANCE 4D BALAfCE AT BEGINNING OF YEAR € BALANCE AT END OF YEAR (Exhibit A) $ 3,489,501 6,457 $ 3,008,957 10,042 3,495,958 3,018,999 3,489,501 1,516,836 3,800,316 3,008,957 451,362 2,622,542 12,302,611 9,101,860 462,798 262,193 75,640 47,354 538,438 309,547 262,612 188,100 44,302 86,454 4,149 2,385 21,739 , 18,289 871,240 604,775 11,431,371 8,497,085 33,170,040 24,672,955 $ 44,601,411 $ 33,170,040 PROVINCE OF BRITISH COLUMBIA CXLEGE PENSION FUND NOTES TO FINANCIAL STATEMENTS AUGUST 31, 1980 1. ACTUARIAL VALUATION According to the Pension (College) Act, actuarial valuations of the Fund j shall be made by an actuary when requested by the Superannuation Commissioner. The first actuarial valuation of the Fund was carried out 1 as at August 31, 1976. The valuation indicates that the unfunded liability of the Plan is about $12,290,000 as at August 31, 1976. The actuary has recommended that the statutory contribution rates under the Plan be increased to ensure stable contribution rates in the future. Changes to the Plan as described in Notes 3 and 4 below were enacted in August 1980. A valuation as at August 31, 1980 is presently in preparation. 2. INVESTMENTS Investments are carried at the lower of cost and par value. Premiums are ■ written off in the year of acquisition. Discounts on single maturity bonds are amortized over the term of the bonds. Discounts on serial bonds are recognized as income as the serial redemptions occur. Investments held at the end of the year are as follows: 1980 1979 $ $ Book Value 37,758,477 28,492,297 Par Value 38,199,000 28,893,000 Market Value 30,047,577 26,076,030 The difference between the book value and the market value of the investments is not considered to be a permanent reduction of the Fund balance available for payment of pension benefits and therefore has not been provided for as at August 31, 1980. 3. COST OF LIVING SUPPLEMENTARY ALLOWANSES Payment of supplementary allowances, adjusted quarterly in relation to the cost of living index, commenced July 1, 1975. The Act provides that when« the accumulated payments exceed 1% of the average annual total of contributory salaries, these supplements are to be financed by additional employee and employer contributions, each at the rate of 1/2% of salary. I The Act provides for a further similar increase when the accumulated payments again exceed IX of the average annual total of contributory salaries. Provisions for the payment and financing of supplementary allowances have been changed significantly as described in Note 4. 4. SUBSEQUENT EVENT The provisions of the Pension (College) Act related to payment and financing of supplementary allowances were amended at the 1980 session of 1 the Legislature. The significant provisions, effective October 1, 1980, 1 are - 1) An increase of 1.0% of salary in contributions by employees ana employers. 2) Annual, rather than quarterly, cost of living supplementary -1 allowances, payable to the extent that moneys equal to the capitalized value are available in the Inflation Adjustment Account created for the purpose. 5. ADDITIONAL INFORMATION These financial statements show only the position of the Fund as at August 31, 1980 and the changes in Fund balance for the year then endea and do not purport to show the adequacy of the Fund to meet the obligations of the superannuation plan. PUBLIC ACCOUNTS 1980/81 SCHEDULE NO. 1 TRUSTEES OF THE COLLEGE PENSION FUND AND THE MINISTER OF FINANCE FOR THE PROVINCE OF BRITISH COLUMBIA SECURITIES HELD AS AT AUGUST 31, 1980 Cement of Canada Pace of British Columbia Guaranty - £. Hydro and Poorer Authority t:. Railway Company 1»:. School Districts Financing Authority . F hland Irrigation District race of Ontario Guaranty - -il rio Hydro 30,320,000 6,487,000 290,000 50,000 35.0X Book Value $ 1,017,000 29,918,920 6,449,016 288,541 50,000 35,000 G 33 Market Value $ 775,590 24,041,716 4,964,946 207,375 32,750 25,200 $ 38,199,000 $ 37,758,477 $ 30,047,577 G 34 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RAILWAY COMPANY PENSION FUND Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion lare-' Victoria British Col'jia' V8V1X4 » AUDITOR'S REPORT To the Directors, British Columbia Railway Company, and To the Provincial Secretary and Minister of Government Sui Province of British Columbia: I have examined the statement of financial position of tl British Columbia Railway Company Pension Fund as at 31 D<eml 1980 and the statement of changes in fund balance for tnjS then ended. My examination was made in accordance with <ne3: accepted auditing standards, and accordingly included sui and other procedures as I considered necessary in the j circumstances. I have relied upon information furnished by the Fund's Cisie Actuary as to the accuracy of Note 1 to the financial sti In my opinion, these financial statements present fairly |H financial position of the Fund as at 31 December 1980 ant to changes in its fund balance for the year then ended in a<ow with generally accepted accounting principles applied on.35b consistent with that of the preceding year. ^77 a'/llq* Erma Morriip* Auditor rue; Victoria, British Columbia 30 April 1981 J PUBLIC ACCOUNTS 1980/81 G 35 EXHIBIT A BRITISH COLUMBIA RAILWAY COMPANY PENSIOI" FUND STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 1980 1979 ASSETS h and term deposits $ Itributions receivable 8,964,795 670,577 $ 4,151,412 444,746 p rued interest 1,208,645 929,681 I estments in bonds issued or guaranteed by Canada [ r a Province (tote 2) 42,664,120 36,943,709 $ 53,508,137 $ 42,469,548 LIABILITY AND FUND BALANCE Ity r :ounts payable $ 89 $ 1,052 |C BALANCE (Exhibit B) ■tsion Fund Basic Account 53,267,569 42,255,770 p )loyee Voluntary Contributions Account 240,479 212,726 53,508,048 42,468,496 $ 53,508,137 $ 42,469,548 k e three accompanying notes are an intergral part of these financial statement s B'FRWED BY t.u, it^io, •r.u.l.A., Superannuation Commissioner, Trustee twtft WeosLw, C.A.^^Comptroiler, buperannuation Branch G 36 PROVINCE OF BRITISH COUJMBIA EXHIBITS BRITISH COLUMBIA RAILWAY COMPANY PENSION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 1980 1980 1979 FUND BALANCE INCREASED BY: $ 2,606,! 47,3 Employee contributions Regular and arrears $ 2,945,355 Voluntary 42,125 2,987,480 2,654,3 Employer contributions Current 4,598,214 Amortization of unfunded liability (Note 1) 568,000 4,260,5 568, C Net income from investments 4,650,769 3,435,B Ml Gains (losses) on sale of investments (9,! 12,804,463 10,909,1 FUND BALANCE DECREASED BY: Pension payments 750,855 701.3 Employee refunds 1,014,056 68431 1,764,911 1,386:3 NET INCREASE IN FUND BALANCE 11,039,552 9,523'« FUND BALANCE AT BEGINNING OF YEAR 42,468,496 32,94515 FUND BALANCE AT END OF YEAR (Exhibit A) $ 53,508,048 $ 42,468'* PUBLIC ACCOUNTS 1980/81 G 37 BRITISH COLIMBIA RAILWAY COWANY PENSION FUND NOTES TO FINANCIAL STATEhCNTS DECEMBER 31, 1980 1. ACTUARIAL VALUATION An actuarial valuation of the assets and liabilities of thje Fund is required to be made by an Actuary every three years. A valuation was carried out as at December 31, 1978. The valuation disclosed that the Fund had unfunded liabilities of $6,756,MO. The Actuary recommended payments to amortize the unfunded liabilities R" over a period of 24 years commencing January 1, 1979 of $568,000 per annum. Accordingly, total employer contributions have been set at 9A% of salary effective January 1, 1979. 2. INVESTMENTS Investments are carried at the lower of cost and par value. Premiums are written off in the year of acquisition. Discounts on single maturity bonds are amortized over the term of the bonds. Discounts on serial bonds are recognized as income as the serial redemptions ; occur. Investments held at the end of the year are as follows - 1980 1979 Book Value 42,664,120 36,943,709 Par Value 43,107,700 37,361,500 Market Value 32,841,668 30,541,851 The difference between the book value and market value of the investments is not considered to be a permanent reduction of the Fund balance available for payment of pension benefits and therefore has not been provided for as at December 31, 1980. ADDITIONAL INFORMATION These statements show only the financial position of the Fund as at December 31, 1980 and the changes in the Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the obligations of the pension plan. PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA RAILWAY CONPANY PENSION FUND SCHEDULE NO. 1 INVESTMENTS HELD AS AT DECEMBER 31, 1980 Government of Canada Guaranteed by the Province of British Columbia B. C. Hydro and Power Authority B. C. Electric Company Limited B. C. Railway Company B. C. School Districts Serials B. C. School Districts Capital Financing Authority Serials B. C. School District Capital Financing Authority B. C. Regional Hospital Districts Financing Authority Pouce Coupe Hospital District Serials B. C. Waterworks Districts Greater Vancover Water District Guaranteed by the Province of Nova Scotia Nova Scotia Power Province of Ontario Guaranteed by the Province of Ontario Ontario Hydro Guaranteed by the Province of Quebec Quebec Hydro Province of Saskatchewan Par Value Book Value $ 1,868,553 Ma $ rket Valu $ 1,875,000 l,482f5 32,195,000 80,000 6,830,000 26,700 31,827,506 79,227 6,781,349 25,899 24,687,2 52,9 5,008,0 25,0 68,000 67,430 57,2| 155,000 155,000 11174 260,000 6,000 78,000 100,000 260,000 5,831 77,547 99,952 190,1 5,2 51,! 81,1 15,000 14,677 10,' 147,000 146,684 132,< 170,000 184,000 918,000 153,353 183,112 663,! 134,: 147,! $ 43,107,700 42,664,120 PUBLIC ACCOUNTS 1980/81 G 39 IJUlTISH COLUMBIA HYDRO AND POWER AUTHORITY PENSION FUND 1075 West Georgia Street 0 Vancouver, B.C. V6E 3G1 [terhouse&Oa <604>682-4711 Teiex °*-™™° j CHARTERED ACCOUNTANTS kfet, 1981 AUDITORS' REPORT En rannuation Commissioner, Brlnce of British Columbia: ffaave examined the balance sheet of the British Columbia Hydro and Power purity Pension Plan as at December 31, 1980 and the statement of changes in :u balance for the year then ended. Our examination was made in accordance vi generally accepted auditing standards, and accordingly included such tests aother procedures as we considered necessary in the circumstances. The Imster of Finance of the Province of British Columbia has confirmed to us that tlisecurities representing the Fund's investments were held for safekeeping by pa as at December 31, 1980. Ilsur opinion the accompanying balance sheet and statement of changes in fund Ibaace present fairly the financial position of the Plan as at December 31, 19 and the results of its transactions for the year then ended in accordance m generally accepted accounting principles applied on a basis consistent with « of the preceding year. itered Accountants G 40 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HYDRO AND POWER AUTHORITY PENSION PLAN BALANCE SHEET Year ended Decembers! 1980 I979 ASSETS Cash and term deposits Pension contributions receivable Accrued interest on investments and term deposits Investments at cost, after amortization of discounts (Note 2) 22,742,288 $ 17,909,1 1,582,543 2,51ffl 6,422,505 5,]S 228,227,679 194,238 $ 258,975,015 $ 219,82$ LIABILITIES AND FUND BALANCE Accounts payable: Pensions Administration expense Transfers to other funds Fund balance: Pension account - amount available for payment of pensions in effect Compulsory contributions account Additional voluntary contributions account Employer matching contributions account Index pension account (Note 3) Index reserve account (Note 3) Reserve account 13,534 117,080 72,972 60,822,070 80,488,301 865,033 80,488,301 15,640,047 (17,556,063) 38,023,740 258,771,429 $ 258,975,015 52,410, 74,065, 831, 74,065, 10,744, (12,666,: 20,286,' 219,736,J 219,821,J APPROVED BY: comptroller JI PUBLIC ACCOUNTS 1980/81 G 41 BRITISH COLUMBIA HYDRO AND POWER AUTHORITY PENSION PLAN STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 1980 Year ended December 31 1980 1979 D BALANCE INCREASED BY loyee Contributions I ompulsory Idditional voluntary I einsta t emen t Idoyer matching contributions I orient bluntary contributions transferred -under I clause 12 ment by the Authority into the Reserve ccoLrt in amortization of (Note 1)- I Actuarial deficiency Past service liability jisfers from other funds erest on investments ID BALANCE DECREASED BY litributory pension payments it of living supplemental payments iloyee contributions refunded nsfers to other funds ninistration and audit expenses 3€ASE IN FUND BALANCE * BALANCE AT BEGINNING OF YEAR * BALANCE AT END OF YEAR 14,814,523 $ 13,882,874 220,792 46,105 " 2,518 14,814,523 13,882,874 34,703 64,944 3,061,000 3,061,000 393,800 393,800 139,988 317,293 23,258,194 18,260,259 56,737,523 49,911,667 7,330,769 6,039,897 1,806,475 1,226,745 8,405,210 2,386,106 34,403 65,571 125,876 76,242 17,702,733 9,794,561 39,034,790 40,117,106 219,736,639 179,619,533 $ 258,771,429 $ 219,736,639 G 42 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA HYDRO AND POWER AUTHORITY PENSION PLAN NOTES TO FINANCIAL STATEMENTS AS AT DECEMBER 31, 1980 ACTUARIAL VALUATION An actuarial valuation of the assets and liabilites of the Fund is required to be made by an actuary every three years. An actuarial report prepared as of December 31, 1979 indicated an evaluated accrued deficit in the plan as of that date of approximately $32,000,000 after taking account of the separation of passenger transportation employees referred to in Note 4 excluding any amount for indexed supplements. It Is estimated that there has been no significant change to the deficit through December 31, 1980. This deficit arose principally as a result of plan i*mprovements introduced over the years, including minimum pension benefit provisions for present members. It is being funded, principally, by continuation of payments of $3,061,000 per annum until 1999. The present value of indexed supplements In effect at December 31, 1980 is actuarially valued to be approximately $15,640,000 (1979 - $10,745,000). 1980 1979 At cost, after amortization of discounts $228,227,679 $194,238,153 Par value $230,140,700 $195,875,400 Market value $174,206,342 $158,720,333 Excess of cost over market value $ 54,021,337 $ 35,517,820 The market value of the Fund's investments at December 31, 1980 is $54,021,337 less than amortized cost. As there is no permanent impairment in the value of the investments these investments have not been written down to recognize the difference between the Investments' carrying value and market value. COST OF LIVING SUPPLEMENTARY ALLOWANCES Cost of living supplements, based on the quarterly increase in the consumer price index, were added to the pensions of eligible pensioners on each quarter date commencing July, 1, 1975 and ending January 1, 1981. Effective February 1, 1980 the cost of living supplements were financed by increasing the employer and employee contributions by 0.59i of plan earnings. This followed by three months a continuous twelve-month period at the end of which the cost of accumulated supplements exceeded 1% of the total contributory earnings of members of the period. The Index Pension account shown in the Fund balance is the present value of supplements in effect at December 31, 1980, while the Index Reserve account is the capital cost of indexed supplements added less amounts received as indexed supplement contributions. Effective January 1, 1981 the indexing process was changed. Cost of living supplement contributions by employee and employer were each increased from 0.59> to 1.656 of plan earnings. Supplements are to be added annually at each January 1, commencing January 1, 1982. Each supplement will continue to be related to the consumer price index tw PUBLIC ACCOUNTS 1980/81 G 43 BRITISH COLUMBIA HYDRO AND POWER AUTHORITY PENSION "PLAN NOTES TO FINANCIAL STATE»*ENTS AS AT DECEMBER 31, 1980 increase but it may be limited by the amount of funds available each year for the purpose. These funds are derived principally from the matching contributions and from annual interest earned on funds allocated to the Pensions in Payment account to the extent that it exceeds the interest thereon at the earned rate assumed by the actuary. SEPARATION OF PASSENGER TRANSPORTATION EMPLOYEES Urban passenger transportation services were transferred from British Columbia Hydro and Power Authority to Metro Transit Operating Company as of April 1, 1980. A total of approximately 3,000 employees are being transferred to the Metro Transit Operating Company at various dates betwen April 1, 19B0 and June 5, 1981. Previously, interurban passenger transportation services were transferred to Pacific Coach Lines Limited. The Lieutenant Governor in Council has issued regulations whereby the pension rights, including appropriate pension funds, are to be transferred from the fund to the Public Service Superannuation Fund. This transfer had not been finalized and thus no recognition of the transfer of fund assets has been made in the accompanying balance sheet at December 31, 1980. OTHER INFORMATION These financial statements show only the position of the Fund as at December 31, 1980 and the changes in the Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the obligations of the Plan. 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C CL CL CO MOO CO -H "H 3 H 1-1 C3+J +J i-ioiO'* O CD CD U OJ OJ ■POO C M M o n xt ^££ o o o Q U U its I _ : BRITISH COLUMBIA POWER COMMISSION SUPERANNUATION FUND Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion Square Victoria British Columbia V8V1X4 AUDITOR'S REPORT To the Directors, British Columbia Hydro and Power Authority, and To the Provincial Secretary and Minister of Government Services, Province of British Columbia: I have examined the statement of financial position of the British Columbia Power Commission Superannuation Fund as at 331 December 1980 and the statement of changes in fund balance for the year then ended. My examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances. I have relied upon information furnished by the Fund's Consulting Actuary as to the accuracy of Note 1 to the .financial statements. In my opinion, these financial statements present fairly the financial position of the Fund as at 31 December 1980 and the changes in its fund balance for the year then ended in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Erma Morrison, C.A. Auditor General Victoria, British Columbia 9 July 1981 G 48 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA POWER COMMISSION SUPERANNUATION FUND STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 1980 EXHir;:t Cash and term deposits Contributions receivable Accrued interest on investments Investments in bonds issued or guaranteed by Canada or a Province (MDte 2) 1980 19 1,670,136 $ 5,393 40,875 420,698 4,82] 22,523,367 $ 24,655,076 22,4.;9B $ 23,4,783 LIABILITY AND FUND BALANCE LIABILITY Accounts payable FUND BALANCE (Exhibit B) Contributory Pensions Account - amount available for payment of pensions in force (Note 3) Special Reserve Account (Note 1) Undistributed Interest Account Members and Employees Contributory Account Members and Employees Voluntary Account Employer Contributory Account Unclaimed Monies Account The four accompanying notes are an integral part of these financial statements. APPROVED BY: 7,050,761 6,3 503 150,414 l!84f 5,471,646 4,5:3K 5,798,418 5,913ft 355,647 4; in 5,798,418 5,91316 4,786 787 24,630,090 23,43781 $ 24,655,076 $ 23,43761 w* ,rxlA., Superannuation Commissioner, Trustee iWAeMc-i C. Webster, C-A-r? Comptroller, Superannuation Commission PUBLIC ACCOUNTS 1980/81 G 49 BRITISH COLOMBIA POWER COMMISSION SUPERANNUATION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 1980 EXHIBIT B h BALANCE INCREASED BY: i.oyee contributions: igular iluntary I tinstatement [Hoyer matching contributions H income from investments Uses on sale of investments (ftote 2) 13 BALANCE DECREASED BY: Csamuation allowance payments elementary allowance payments (Note 3) Ijnds of contributions isfers to other funds Inistration expenses I INCREASE IN FUND BALANCE D BALANCE AT BEGINNING OF YEAR D BALANCE AT END OF YEAR (Exhibit A) 75,967 6,753 392 72,933 6,692 809 83,112 80,434 75,967 72,933 1,983,496 1,828,396 - (24,382) 2,142,575 1,957,381 717,308 682,396 111,681 39,265 50,536 82,325 60,446 180,583 11,295 8,437 951,266 993,006 1,191,309 964,375 23,438,781 22 ,474,406 $ 24,630,090 $ 23,438,781 G 50 PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA POWER COMMISSION SUPERANNUATION FUND NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1980 1. ACTUARIAL VALUATION According to the regulations applicable to the Fund, an actuarial valuation of the sufficiency of the Special Reserve Account of the Fund is to be made by an Actuary every three years. The most recent valuation was carried out as at December 31, 1978. According to this I valuation the Special Reserve Account had an actuarial surplus of about $130,000 and the Contributory Pensions Account had an actuarial j deficiency of $110,118, which was funded in 1979 by transfer of $110,118 plus interest from the Prepaid -Undistributed Interest Account. No actuarial valuation of the assets and liabilities of the Fund is required as basic pension benefits are provided on a money purchase basis. 2. INVESTMENTS Investments are carried at the lower of cost and par value. Premiums are written off In the year of acquisition. Discounts on single maturity bonds are amortized over the term of the bonds. Discounts on ] serial bonds are recognized as income as the serial redemptions occur. Investments held at the end of the year are as follows - 1980 1979 Book Value 22,523,366 22,491,964 Par Value 22,770,050 22,763,800 Market Value 15,496,990 16,923,435 The difference between the book value and market value of the investments is not considered to be a permanent reduction of the Fund balance available for payment of pension benefits and therefore has not been provided for as at December 31, 1980. 3. PRESENT VALUE OF PENSIONS IN FORCE The present value of the 313 (281-1979) pensions in force as of December 31, 1980 is $8,300,973 ($6,311,658-1979). This amount has been calculated on a basis consistent with that of previous years, and now includes the present value of supplementary allowances, which are 1 charged to undistributed Interest Account. 4. ADDITIONAL INFORMATION These statements show only the financial position of the Fund as at December 31, 1980 and the changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the i obligations of the superannuation plan. PUBLIC ACCOUNTS 19 G 51 BRITISH COLUMBIA POWER COMMISSION SUPERAWUATION FUND SCHEDULE 1 SECURITIES HELD AS AT DECEMBER 31, 1980 Lament of Canada Qinteed by the Province of British Columbia I ritish Columbia Hydro and Power Authority British Columbia Electric Co. Ltd. t ritish Columbia Power Commission I titish Columbia Railway Company ei ritish Columbia School District Serials ■ ritish Columbia School Districts Capital i Financing Authority Serials I ritish Columbia School Districts Capital I Financing Authority ■ ritish Columbia Regional Hospital Districts ■ Financing Authority British Columbia Municipal Serials I ritish Columbia Irrigation Districts Serials H :dd Hill Irrigation District Dldwater Improvement District Serial ;aver Creek Improvement District ■ ritish Columbia Water Works Districts Serials Isparture Bay Fire Protection District Serial ■ ritish Columbia Hospital Improvement District | Serials Banteed by the Province of Nova Scotia l sva Scotia Power panteed by the Province of Ontario ntario Hydro ince of Saskatchewan ar Value Book Value Market Value 719,000 $ 713,301 $ 579,644 14,908,000 14,791,567 9,822,788 85,000 83,677 56,206 17,000 16,499 8,925 2,630,000 2,621,698 1,828,950 12,750 12,345 11,963 88,000 87,310 73,975 635,000 634,755 457,381 895,000 886,720 603,319 138,000 137,246 119,655 58,500 58,500 45,489 46,000 46,000 28,865 28,000 28,000 22,208 150,000 150,000 114,375 60,800 60,595 45,727 6,000 5,893 5,595 19,000 1,837,000 368,000 1,735,0392 367,124 13,181 304.253 $ 22,770,050 $ 22,523,367 $ 15,496,990 PROVINCE OF BRITISH COLUMBIA WORKERS' COMPENSATION BOARD SUPERANNUATION FUND Province of British Columbia Office of the Auditor General Province of British Columbia 8 Bastion J Victoria British Cob V8V1X4 AUDITOR'S REPORT To the Directors, Workers' Compensation Board, and To the Provincial Secretary and Minister of Government Se, Province of British Columbia: I have examined the statement of financial position of tt Workers' Compensation Board Superannuation Fund as at 31 I 1981 and the statement of changes in fund balance for thes then ended. Hy examination was made in accordance with ct accepted auditing standards, and accordingly included sue and other procedures as I considered necessary in the circumstances! I have relied upon information furnished by the Fund's Cti Actuary as to the accuracy of Note 1 to the financial st<< In my opinion, these financial statements present fairly l financial position of the Fund as at 31 March 1981 and tlj changes in its fund balance for the year then ended in ac( with generally accepted accounting principles applied on j consistent with that of the preceding year. *stments in bonds and term deposits (tote 2) 27,731,483 23,657,707 $ 29,241,742 $ 24,592,740 LIABILITY AND FUND BALANCE HLITY jayments and allowances payable $ 4,229 $ 50,849 ) BALANCE (Exhibit B) ributory Pensions Account 7,460,180 6,797,295 'ial Reserve Account 2,413,942 1,543,857 ers and Employees Contributory Account 9,593,352 7,985,339 ers and Employees Voluntary Account 176,687 230,061 oyer Contributory Account 9,593,352 7,985,3339 29,237,513 24,541,891 $ 29,241,742 $ 24,592,740 four accompanying notes are an integral part of these financial statement s. IMP BY: Jyysia,' r.u.i.A., Superannuation Commissioner, Trustee _ l/Ii-J ijflJl'., "ebster, l.a. ,-eomptrolier, Superannuation Branch G 54 PROVINCE OF BRITISH COLUMBIA WORKERS' COMPENSATION BOARD SUPERANNUATION FUND STATEMENT OF CHANGES IN FUND BALANCE FOR THE YEAR ENDEO MARCH 31, 1981 FUND BALANCE INCREASED BY: Member and employee contributions Regular Voluntary Employer matching contributions - •Regular Transfers from other funds Net income from investments 1981 $ 1,990,786 $ 1,606,3 15,521 25,2 1,990,786 1,606,2 96,389 - 2,478,162 1,945,6 6,571,644 5,183,3 FUND BALANCE DECREASED BY: Superannuation allowance payments Contributory Cost of living supplements Refunds Transfers to other funds NET INCREASE IN FUND BALANCE FUNO BALANCE AT BEGINNING OF YEAR FUND BALANCE AT END OF YEAR (Exhibit A) 1,018,905 865,3 432,013 337,3 425,104 419,1 - 16,3 1,876,022 1,639,3 4,695,622 3,544,1 24,541,891 20,997,3. $ 29,237,513 $ 24.5OT I PUBLIC ACCOUNTS 1980/81 G 55 WORKERS' CONPENSATION BOARD SUPERANNUATION FUNO NOTES TO FINANCIAL STATEMENTS MARCH 31. 1981 L. ACTUARIAL VALUATION There is no requirement in the Regulations of the Fund with respect to having an actuarial valuation performed. However, an actuarial ■ valuation as of March 31, 1977 has been completed. The valuation indicated an unfunded liability in respect of basic benefits of approximately $4,477,000. This unfunded liability excludes any unfunded liability in respect of cost-of-living supplemental allowances. :* with respect to the accounts within the Fund, the Actuary reported a deficiency in the amount available in the Contributory Pensions Account to meet the liability for pensions in force including supplements. In accordance with the Actuary's recommendation an amount of $962,760 was transferred to the Contributory Pensions Account from the Reserve Account in the fiscal year ended March 31, 1978. The Actuary's further recommendations as to the funding of the Plan are under consideration by the Workers * Compensation Board. 2. INVESTMENTS Investments held consist of bonds issued or guaranteed by Canada or a Province and issued by municipal authorities and term deposits in trust I companies and a credit union. Investments are carried at the lower of cost and par value. Premiums are written off in the year of acquisition. Discounts are recognized as W income as redemptions occur. Investments held at the end of the fiscal year were as follows - 1981 1980 $ $ Book Value 27,731,483 23,657,707 Par Value 29,802,200 25,572,200 Market Value 22,049,866 18,253,609 The difference between the book value and market value of the investments is not considered to be a permanent reduction of the Fund balance available for payment of pension benefits and therefore has not been provided for as at March 31, 1981. 3. COST OF LIVING SUPPLEMENTARY ALLOWANCES Payment of supplementary allowances, adjusted quarterly in relation to the cost of living index, commenced July 1, 1975. Financing of supplements by additional employee and employer contributions, each at the rate of 1/2% of salary, commenced June 1, 1976. The Regulations provide for a similar increase when the net accumulated payments again exceed IX of the average annual total of contributory salaries. 4. ADDITIONAL INFORMATION These financial statements show only the position of the Fund as at March 31, 1981 and the changes in Fund balance for the year then ended and do not purport to show the adequacy of the Fund to meet the ,3 obligations of the superannuation plan. 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CL 0_ a*o*o*o*o*o t*_ d_ 3 w *»- X XX XX OUUJ o o O O o o o CJ O CJ CJ o at o a to to 0J CD OJ CD 0J OJ CU QJ OJ OJ CJ to to CO CO CTJTJ+J+J Guy c C CD CJ QJ CD CD ?££SS > > > *> •H 3 3 3 3 3 >ocio Go o o o o p p to to to ft DL Q_ CL CL 0_ CL Cl/Mrt c vo in p-- in o *H •-* CM —t <h -q- <h ■* HiANHW C CT to >, JJ.-H ej Q. >M-i to 4-> a. 3 3 (0 CO TS X X U J 01 U. no X 2*281% OvOVOO HCsir 0\0\__ o o c siffioo 0 5( r-i r-i CM CM CM CN C 3 in ._S2 CM CM CM CM CM PROVINCE OF BRITISH COLUMBIA PROVINCE OF BRITISH COLUMBIA TRUST FUNDS UNDER ADMINISTRATION SCHEDULE OF KEY ACTUARIAL ASSUMPTIONS MARCH 31,1981 Public Service Superannuation as at March 31, 1980 Key Acturial Assumptions Salary growth 5Vi% per annum. Interest rate on fund assets lxh% for 1980/81. Mortality— active employees 85%and 100%ofthe 1971 Group Annuity table for males and females respectively. other retired Progressive Annuity Table without rating for males and rated down one year for females. Withdrawal 90% and 88% of the graduated select and ultimate experience respectively, using a three year select period. Retirement. Select and ultimate experience based on 1971-80 experience. Municipal Superannuation as at December 31,1979 \2Vi% in 1981, decreasing by 1 lA% per annum to 5M% for 1986 and after. UVi% in 1981, decreasing by 1 % per annum to 6lA% for 1986 and after. 70% and 75% of the 1971 Group Annuity table for males and females respectively. Progressive Annuity Table rated up one year for males and down one year for females. Group 1—95% and 87% of the graduated select and ultimate experience, respectively, using a three year select period. Group 2—80% of the select and ultimate rates used for the previous valuation. Group 3—90% of the select and ultimate rates used for the previous valuation. Group 4— 95% and 88% of the graduated select and ultimate experience respectively, using a three year select period. Select and ultimate experience using a modified three year select period. Teachersf Pe M as at December 31 ijl 6'/-2% in 1981 a B per annum the fi< 6W%> per annum I 70% of the 1973i Annuity table. Progressive Anni T< rated down oncaj both males and ns 100% of the graded lect experience si: three year selecer Ultimate expie rates reduced):'! used for employees. Select and ultimal xn ence using a jdij three year seleceffl Retirement Age 50-65. All ages. 55-65. Note: No actuarial valuations are required of the Members of the Legislative Assembly and the British Columbia 1 PUBLIC ACCOUNTS 1980/81 G 61 KEY ACTUARIAL ASSUMPTIONS NqoII >ge Pension as at it 31,1976 British Columbia Railway Company Pension as at December31,1978 British Columbia Hydro and Power Authority Pension as at December 31, 1979 Workers' Compensation Board Superannuation as at March 31,1977 j-i't annum. 9^% per annum to 1982; 7% per annum 1983 to 1986; AVi% per annum, 1987 and after. 5lA% per annum. 5^% per annum. ct * annum. 9% per annum to 1982; 7% per annum 1983 to 1986; AVi% per annum 1987 and after. IWk per annum. 6'/^% per annum. F: die 1971 Group An- *3 uiable. 1971 Male Group Annuity Mortality table for all members. 100% of the Annuity Table for 1949. 85%andl00%ofthel971 Group Annuity table for males and females respectively. rogsive Annuity Table ■at down one year for ;io:iales and females. Annuity Table for 1949 without rating for males and females. Progressive Annuity Table without rating for males and rated down one year for females. DOS'the graduated select BXience, using a three "e elect period. Ultimate ts ence rates reduced to pth used for inactive 75% of observed termination, using a three year select period. 90% of the graduated select, and ultimate experience using a three year select period. aaryees. Wed observed experi- . a of B.C. teachers. Graduated observed experience of B.C. Railway Company and other similar groups. Graduated observed experience. Graduated observed experience of B.C. Public Service. 5- All ages. 60-65. 55-65. iWssion Superannuation Funds. G 62 PROVINCE OF BRITISH COLUMBIA MISCELLANEOUS TRUST ACCOUNTS TRUST FUNDS—ASSETS 1981 19 Cash and short-term deposits —held in chartered banks 317,143,746 553fs —held in general fund 97,989,129 7^Ci§8( Marketable securities 269,157,908 180,<3}gj Other investments 1,352,861,219 1,23^5'jd Total cash and investments 2,037,152,002 2,050,4 95 TRUST FUNDS—BALANCES Trust deposits Courts 41,147,448 35)2^55 Intestate estates 27,172,001 21,7,175 Long-term disability fund —Public Service 16,246,722 10,3 ;22 Long-term disability fund —Crown corporations 3,443,582 2J2J13 Official Committee 47,212,557 32,8,35 Official Guardian 9,922,416 8,0,98. Other 29,794,871 366,5,4* 174,939,597 477,1 $6 Sinking funds British Columbia Buildings Corporation 5,735,100 3,3/51 British Columbia Ferry Corporation 17,629,635 20;6'fl!Z British Columbia Hydro and Power Authority 467,390,192 4M[lj British Columbia Railway Company 139,229,543 118,4,89 British Columbia Regional Hospital Districts Financing Authority 90,910,745 70,0:<99' British Columbia School Districts Capital Financing Authority 295,779,843 240,9)741 Greater Vancouver Sewerage and Drainage District 19,660,831 22,4:,St5( Other 9,445,599 7,5',st8! 1,045,781,488 894,6,8? Miscellaneous Crop Insurance accounts 4,770,323 3j3:,fl4( Land Registry Assurance Fund 904,770 Travels Agents Assurance Fund 550,869 ' 3I.63C Workers' Compensation Board, Accident Fund 810,204,955 674,0-40! 816,430,917 678.6i.21S 2,037,152,002 2.050.4-.957
Contains "Public Accounts of British Columbia For the fiscal year ended March 31 1981 VOLUME II – SCHEDULE PAYMENTS" from page 341 and "Public Accounts of British Columbia For the fiscal year ended March 31 1981 VOLUME III – TRUST FUNDS, CROWN CORPORATIONS AND AGENCIES" from page 745.
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J110.L5 S7
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Victoria, BC : Government Printer
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Original Format: Legislative Assembly of British Columbia. Library. Sessional Papers of the Province of British Columbia
Public Accounts of British Columbia For the fiscal year ended March 31 1981
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