MINUTES - Finance Advisory Committee - 20150428 TOWN OF AURORA
FINANCE ADVISORY COMMITTEE
MEETING MINUTES
Date: Tuesday, April 28, 2015
Time and Location: 5 p.m., Leksand, Aurora Town Hall
Committee Members: Councillor Michael Thompson (Chair), Councillor Harold Kim, and
Mayor Geoffrey Dawe
Member(s) Absent: None
Other Attendees: Councillor John Abel, Councillor Tom Mrakas, Neil Garbe, Chief
Administrative Officer, Dan Elliot, Director of Corporate and Financial
Services/Treasurer, Jason Gaertner, Manager of Financial Planning,
Stephen Huycke, Town Clerk, and Samantha Kong,
Council/Committee Secretary
The Town Clerk called the meeting to order at 4:55 p.m.
APPOINTMENT OF COMMITTEE CHAIR
The Town Clerk opened the floor to nominations for Chair of the Finance Advisory Committee for
the 2014-2018 Term.
Mayor Dawe nominated Councillor Thompson as Chair of the Finance Advisory Committee (FAC).
There being no other nominations, Councillor Thompson was appointed Chair of the Committee.
Councillor Thompson assumed the Chair at 5:02 p.m.
1. DECLARATION OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF
There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act.
2. APPROVAL OF THE AGENDA
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the agenda as circulated by Legal and Legislative Services be approved.
CARRIED
Finance Advisory Committee Meeting Minutes
Tuesday, April 28, 2015 Page 2 of 5
3. RECEIPT OF THE MINUTES
None
4. DELEGATIONS
(a) Paul Duggan, Director of Audit Services, York Region and Travis Waite,
Senior Internal Auditor, York Region
Re: N6 Internal Audit Services
Mr. Duggan and Mr. Waite were present to provide an overview of the N6 Internal
Audit Services which brings systematic and disciplined approaches to evaluate and
improve the effectiveness of risk management, control, and governance processes.
Mr. Duggan identified and examined areas of risk and discussed the Town’s 2015
Audit Plan.
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the delegation by Paul Duggan and Travis Waite be received for information.
CARRIED
5. CONSIDERATION OF ITEMS
1. Memorandum from Town Clerk
Re: Finance Advisory Committee – Terms of Reference
The Chair noted that the recommended revisions to section 6 of the approved FAC
Terms of Reference, titled “Meetings, Times and Locations” were to ensure that the
Committee has the flexibility to schedule its meetings to accommodate the attendance
of all Committee members.
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the memorandum regarding Finance Advisory Committee – Terms of
Reference be received; and
THAT the Finance Advisory Committee Terms of Reference be amended to reflect
the changes recommended by staff.
CARRIED
Finance Advisory Committee Meeting Minutes
Tuesday, April 28, 2015 Page 3 of 5
2. 2015 Budget Process Debrief – Discussion
Staff noted that the 2015 budget process has progressed well to date and stated
that the approach towards service levels has allowed Council to focus on areas of
interest. Staff further noted that a key performance indicators (KPI) report card
would be brought to Council in the near future. Staff recommended that a multi-year
budget approach should be implemented throughout the coming years and that a
line-by-line approach should be exercised at the Committee level. Staff further
recommended that a budget target be determined at the beginning of the budget
process. The Committee agreed that a multi-year budget approach should be
implemented as a high level strategy with latitude to acquire detail to address
variances. It was suggested that a detailed view of the budget be presented in the
first year of the Council Term to determine a baseline for the upcoming budget
years, or alternatively focusing detailed reviews on one or two departments each
year on a planned cycle.
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the comments of the Finance Advisory Committee regarding 2015 Budget
Process Debrief be referred to staff for consideration.
CARRIED
3. CFS15-021 – Multi-Year Budget Approach
Staff presented an overview of the implementation of multi-year budgets which
would improve the operational efficiency of the municipality through improved long
range planning and integration of Strategic Plan objectives, as well as promote
discussion of service levels, rather than considering each budget line item
throughout the Corporation annually. Staff indicated that such an approach would
allow Council to consider the budget across a longer time horizon and plan for
service level changes. The Committee expressed support for a multi-year budget
approach and inquired about the establishment of guiding principles and a
municipal price index (MPI), as well as the incorporation of new services each year.
The Committee suggested that a budget workshop be included as part of the
Council orientation for new Councillors.
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT Report No. CFS15-021 be received; and
THAT the comments of the Finance Advisory Committee regarding Report No.
CFS15-021 be referred to staff for consideration.
CARRIED
Finance Advisory Committee Meeting Minutes
Tuesday, April 28, 2015 Page 4 of 5
4. Memorandum from Director of Corporate & Financial Services/Treasurer
Re: Financial Information Systems – Pending Replacement Request
Staff provided a brief overview of the systemic constraints with the current financial
system that were identified prior to 2015 and noted that they have been working to
optimize the existing systems in an attempt to bring internal resolutions to the issues.
Staff further stated that a detailed report outlining the need for a financial system
replacement would be presented to Council and would seek a mid-year budget
amendment to add consulting funding to the 2016 capital budget. The Committee
supported the request to replace the current financial information system and inquired
about the types of financial systems that the N6 municipalities possess.
Moved by Mayor Dawe
Seconded by Councillor Kim
THAT the memorandum regarding Financial Information Systems – Pending
Replacement Request be received for information.
CARRIED
5. Agenda Items for Future Meetings – Discussion
- Citizen Budget
- Investment Income
- Other
Staff introduced agenda items to be considered at future meetings, which were
approved by the Committee.
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the Agenda Items for Future Meetings, as identified by the Finance Advisory
Committee, be referred to staff.
CARRIED
6. NEW BUSINESS
None
Finance Advisory Committee Meeting Minutes
Tuesday, April 28, 2015 Page 5 of 5
7. ADJOURNMENT
Moved by Councillor Kim
Seconded by Mayor Dawe
THAT the meeting be adjourned at 6:35 p.m.
CARRIED
COMMITTEE RECOMMENDATIONS ARE NOT BINDING ON THE TOWN UNLESS
ADOPTED BY COUNCIL AT A LATER MEETING.