Annual Report 2014

table of contents

Report from the General Manager, Finance & Technology . 4

City of Surrey Financial Statements . 6

City of Surrey, Independent Auditors’ Report . 7

Consolidated Statement of Financial Position . 8

Consolidated Statement of Operations . 9

Consolidated Statement of Changes in Net Financial Assets . 10

Consolidated Statement of Cash Flows . 11

Notes to the Consolidated Financial Statements . 12

Supplementary Financial Information . 42

Surrey Public Library Financial Statements . 62

Surrey Public Library, Independent Auditors’ Report . 63

Statement of Financial Position . 64

Statement of Operations . 65

Statement of Change in Net Debt . 66

Statement of Cash Flows . 67

Notes to the Financial Statements . 68

Supplementary Financial Information . 73

Permissive Exemptions . 76