Annual Reports 2015

District of Lake Country Schedule of Accumulated Surplus For the year ended December 31, 2015 Balances, Beginning of Year Surplus and Non-Statutory Reserves General fund surplus Water fund surplus Sewer fund surplus Transit reserve RCMP reserve Fire operating reserve Solid waste reserve Recreation facilities reserve Equipment replacement reserve IT reserve Street lights reserve Road reserve Operating grant stabilization reserve Building operational reserve Future servicing works Reserve for future capital expenditures $ 1,003,717 805,690 161,593 212,582 502,628 47,464 46,525 152,529 528,788 9,267 9,039 364,300 397,358 943,524 1,547,792 Withdrawals $ (47,464) (12,839) - Transfer to Capital Contributions $ 250,595 240,552 141,579 60,071 123,881 327,596 12,837 178,246 75,000 2,114 160,001 40,704 100,000 4,137 315,547 $ (14,661) (17,976) (32,424) (23,297) (67,000) (752,434) Interest & Actuarial Adjustments $ 18,735 4,648 4,852 11,145 4,027 2,518 12,033 703 202 8,216 8,234 1,000 - Balances, End of Year $ 1,254,312 1,064,977 307,820 277,505 622,993 360,172 155,045 686,643 61,673 11,355 465,517 446,296 101,000 947,661 1,110,905 6,732,796 (60,303) 2,032,860 (907,792) 76,313 7,873,874 1,062,679 353,924 239,987 209,730 220,218 384,880 92,420 2,563,838 - 833,804 53,395 300,777 88,650 264,811 255,022 4,675 1,801,134 (984,304) (83,913) (180,000) (250,000) (1,498,217) 19,749 6,773 7,808 5,081 5,252 7,748 1,895 54,306 931,928 330,179 548,572 303,461 310,281 397,650 98,990 2,921,061 307,908 106,604,963 Statutory Reserves Capital works Water capital works Sewer capital works Emergency building renewal or replacement Fire protection specified area Climate action Local improvement fund Investment in Non Financial Assets Investment in tangible capital assets Accumulated surplus $ 101,338,242 (5,606,954) 10,565,767 110,634,876 $ (5,667,257) $ 14,399,761 $ (2,406,009) $ 438,527 $ 117,399,898 Schedule 2 - 23 - 2015 Annual Report 94 | Page

Annual Reports 2015 | Page 94