CAnFR 2017 Full Report

Introduction to Financial Statements

The accompanying Consolidated Financial Statements and all other financial information included within this financial report are the responsibility of the management of the City of Maple Ridge. The City’s Financial Statements contained in this report have been prepared in accordance with the accounting principles and disclosure requirements of the Canadian Institute of Chartered Accountants guidelines contained in the Public Sector Accounting and Auditing Standards Manual. The Corporate Finance Officer is responsible for submitting annually to the Audit Committee and Council audited Financial Statements. These Financial Statements include the consolidated results of the City of Maple Ridge for the fiscal year ending December 31, 2017. The preparation of the annual Financial Statements is the responsibility of the Finance Department; this includes the preparation of working papers and providing support and related financial information to external auditors during the year-end audit. The Consolidated Financial Statements of the City of Maple Ridge provide important information about the overall financial condition of the City. The purpose of the Consolidated Financial Statements is to present the ef- fects of transactions of the City taking into consideration the accounting for all City Funds, MRMH Ltd. and CDMR Developments Ltd.

The audited 2017 Consolidated Financial Statements for the City include: Consolidated Statements  Management’s Responsibility for Financial Reporting  Auditors' Report  Consolidated Statement of Financial Position  Consolidated Statement of Operations  Consolidated Statement of Change in Net Financial Assets  Consolidated Statement of Cash Flow  Summary of Significant Accounting Policies  Notes to the Consolidated Financial Statements  Consolidated Report of Segmented Revenue and Expenses Supporting Statements & Schedules  Schedule of Change in Operating Accumulated Surplus  Schedule of Change in Capital Funds  Schedule of Change in Reserves

 Continuity Schedule of Debenture Debt  Schedule of Tangible Capital Assets  Continuity Schedule of Reserves

City of Maple Ridge - 2017 Annual Report Page 35