AGENDA - Finance Advisory Committee - 20170222Finance
Advisory Committee
Meeting Agenda
Wednesday, February 22, 2017
5:30 p.m.
Leksand Room
Aurora Town Hall
Public Release
February 17, 2017
Town of Aurora
Finance Advisory Committee
Meeting Agenda
Date: Wednesday, February 22, 2017
Time and Location: 5:30 p.m., Leksand Room, Aurora Town Hall
1. Approval of the Agenda
Recommended:
That the agenda as circulated by Legislative Services be approved.
2. Declarations of Pecuniary Interest and General Nature Thereof
3. Receipt of the Minutes
Finance Advisory Committee Meeting Minutes of January 25, 2017
Recommended:
That the Finance Advisory Committee meeting minutes of January 25, 2017, be
received for information.
4. Delegations
5. Consideration of Items
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017 Page 2 of 3
1. Revised 2017 Work Plan for Finance Advisory Committee
Recommended:
1. That the Revised 2017 Work Plan for Finance Advisory Committee be
received; and
2. That the Revised 2017 Work Plan for Finance Advisory Committee be
approved.
2. Draft FS17-006 – 2018 Town of Aurora Budget Workplan
Recommended:
1. That Draft Report No. FS17-006 be received; and
2. That the Finance Advisory Committee endorse the proposed 2018 Town of
Aurora Budget Workplan.
3. Consideration of a Separate Fire Services Line in the Tax Bill
Recommended:
1. That the Finance Advisory Committee provide direction.
4. Distribution and Introduction of Detailed Financial Information
Re: Planning and Building Services (PBS)
(to be distributed at meeting)
Recommended:
1. That the detailed financial information for PBS be received and referred for
discussion and detailed review at the March 22, 2017 meeting of the
Finance Advisory Committee.
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017 Page 3 of 3
5. General Discussion by Committee
Re: Topics of Focus for PBS Review
Recommended:
1. That the comments and suggestions of the discussion regarding Topics of
Focus for PBS Review be referred to staff for consideration and action as
appropriate.
6. New Business
7. Adjournment
Town of Aurora
Finance Advisory Committee
Meeting Minutes
Date: Wednesday, January 25, 2017
Time and Location: 5:30 p.m., Leksand Room, Aurora Town Hall
Committee Members: Councillor Michael Thompson (Chair), Councillor Harold Kim
(arrived 5:46 p.m.), and Mayor Geoffrey Dawe
Member(s) Absent: None
Other Attendees: Councillor Wendy Gaertner, Councillor Tom Mrakas, Doug
Nadorozny, Chief Administrative Officer, Dan Elliott, Director of
Corporate and Financial Services/Treasurer, Jason Gaertner,
Manager, Financial Planning, Karen Oreto, Financial Analyst,
and Linda Bottos, Council/Committee Secretary
The Chair called the meeting to order at 5:30 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 Thompson
That the agenda as circulated by Legislative Services be approved.
Carried
3. Receipt of the Minutes
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Minutes
Page 1 of 4
Finance Advisory Committee Meeting Minutes
Wednesday, January 25, 2017 Page 2 of 4
Finance Advisory Committee Meeting Minutes of July 28, 2016
Moved by Mayor Dawe
Seconded by Councillor Thompson
That the Finance Advisory Committee meeting minutes of July 28, 2016, be
received for information.
Carried
4. Delegations
None
5. Consideration of Items
1. 2017 Work Plan for Finance Advisory Committee
Staff briefly reviewed elements of the first proposal of the 2017 Work Plan for
the Committee, and noted that the Work Plan was not all-inclusive and other
items will be added as required.
Moved by Mayor Dawe
Seconded by Councillor Thompson
1. That the 2017 Work Plan for Finance Advisory Committee be approved.
Carried
2. 2017 Work Plan for Financial Planning Division
Staff distributed an abbreviated version of the 2017/2018 Budget Work Plan to
the Committee and highlighted various milestones and associated timelines
throughout the year. The Committee inquired about multi-year budgeting,
financial planning in relation to growth projections, and the Town’s financial
system, and staff responded.
Moved by Councillor Kim
Seconded by Mayor Dawe
1. That the 2017 Work Plan for Financial Planning Division be received for
information.
Carried
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Minutes
Page 2 of 4
Finance Advisory Committee Meeting Minutes
Wednesday, January 25, 2017 Page 3 of 4
3. General Discussion by Committee
Re: Use of Citizen Budget Survey Tool for 2017
Staff provided background on the past use of the Citizen Budget Survey tool.
The Committee expressed support of the concept and suggested that the
questions need to be reframed and more specific to gain better insights. It
was further suggested to consider how to engage citizens, demonstrate the
value, and make it easier to participate. Staff agreed to engage the expertise
of the Manager of Communications and provide feedback to the Committee.
Moved by Mayor Dawe
Seconded by Councillor Kim
1. That the comments and suggestions of the discussion regarding continued
use of the Citizen Budget Survey tool be referred to staff for consideration
and action as appropriate.
Carried
4. Distribution and Introduction of Detailed Financial Information
Re: Infrastructure and Environmental Services (IES)
Staff distributed the line-by-line analysis of the final approved 2017 budget for
IES (consolidated and by division) to the Committee, and noted that further
information and explanations would be provided for the highlighted items.
Moved by Mayor Dawe
Seconded by Councillor Kim
1. That the detailed financial information for IES be received and referred for
discussion and detailed review at the February 22, 2017 meeting of the
Finance Advisory Committee.
Carried
5. General Discussion by Committee
Re: Topics of Focus for IES Review
The Committee requested that the topics of focus for IES review include snow
removal, utilities, and the capital asset maintenance process and strategy.
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Minutes
Page 3 of 4
Finance Advisory Committee Meeting Minutes
Wednesday, January 25, 2017 Page 4 of 4
Moved by Councillor Kim
Seconded by Mayor Dawe
1. That the comments and suggestions of the discussion regarding Topics of
Focus for IES Review be referred to staff for consideration and action as
appropriate.
Carried
6. Extracts from Council Meeting of August 9, 2016
Re: Finance Advisory Committee Meeting Minutes of July 12, 2016, and
July 28, 2016; and Item 14, CFS16-026 – Budget Allocation 2017 –
Cultural Partners
Moved by Mayor Dawe
Seconded by Councillor Kim
1. That the Extracts from Council Meeting of August 9, 2016, regarding the
Finance Advisory Committee meeting minutes of July 12, 2016, and July
28, 2016, and Item 14, CFS16-026 – Budget Allocation 2017 – Cultural
Partners, be received for information.
Carried
6. New Business
None
7. Adjournment
Moved by Councillor Kim
Seconded by Mayor Dawe
That the meeting be adjourned at 6:25 p.m.
Carried
Committee recommendations are not binding on the Town unless adopted by Council at a
later meeting.
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Minutes
Page 4 of 4
Finance Advisory Committee: 2017 Work Plan Outline – Proposed by Staff
January 25:
Review and approval of FAC 2017 Work Plan
Review of 2017 Work Plan for Financial Planning Division and 2018 budget development
including public and community group consultations
Discussion of continued use of Citizen Budget survey tool
Receipt of Infrastructure and Environmental Services (IES) department budget materials (review
at next meeting)
February 22:
•Receipt of Planning and Building Services (PBS) department budget materials (review at next
meeting)
•Review of format and disclosures of annual Council Compensation and expenses report
•Review of 2018 budget public consultation plan, including Citizen Budget next steps w/Manager,
Corporate Communications
•Introduction of process for in‐year requests to Council
March 22:
Review of PBS budget (45 minutes) Planning Division, multi‐year development forecast
Identification of PBS specific review areas
Review of Reserve Funds structure and proposed new reserve funds
April 26:
•Review of PBS budget (45 minutes)
•Review of most recent internal monthly 2017 budget to actual review and forecast
May 24:
Review of IES budget (45 minutes) incl. discussion of winter control budget approaches
Review report of the Town’s snow maintenance program
2018 budget preparation directions
June 28:
•Review of IES budget (45 minutes)
•Review of most recent internal monthly 2017 budget to actual review and forecast
•Review of 2018 budget public consultation results, excluding survey
Finance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 1
Page 1 of 1
Town of Aurora
General Committee Report No. FS17-006
Subject: 2018 Town of Aurora Budget Workplan
Prepared by: Dan Elliott, Director of Financial Services - Treasurer
Department: Financial Services
Date: March 21, 2017
Recommendation
1.That Report No. FS17-006 be received; and
2.That the proposed 2018 Budget Workplan be approved.
Executive Summary
The purpose of this report is to present staff’s proposed 2018 Town of Aurora budget
workplan to Council for its review and approval.
Background
Requirement to formally document the Town’s annual budget workplan
As a part of its normal course of business, staff undertake a review at the end of each
annual budget cycle with the intent of continued improvement of the town’s budgeting
and reporting framework. These reviews have indicated a need for the Town to more
formally document and obtain Council’s approval of its annual budget workplan.
Greater structure is required to facilitate requests for funding from external
stakeholders
Staff’s review of the recently completed 2017 budget exercise has also identified a
requirement for greater structure in regards to the facilitation of funding requests or
suggestions for budget savings/efficiencies that are received from external
organizations and citizens that arise both pre and post budget approval. DRAFTFinance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 2
Page 1 of 11
March 21, 2017 Page 2 of 5 Report No. FS17-006
Analysis
Formal 2018 Town of Aurora Budget Workplan has been developed
Staff have formally documented the Town’s 2018 Budget Workplan. Many of the key
budget process milestones found within this workplan are not new. What is new is they
have now been formally captured all in a single document making it easier for Council
and staff to visualize how these milestones all fit together. Some key highlights from the
workplan include:
•Completion of the Town’s longer term development activity forecasting
•Town Key Performance Indicator (KPI) review and update
•Council approval of the Town’s 2018 budget workplan
•Public stakeholder consultation on the Town’s operating and capital budgets
•Council direction to staff regarding 2018 operating budget parameters
•2017 ten year capital plan review and approval
•2018 capital plan approval
•2018 operating budget review and approval
The detailed 2018 budget workplan can be found in Attachment #1.
New Budget Processes relating to external stakeholder funding requests or
suggestions for budget savings
Two new processes have been developed in order to formalize the process through
which external stakeholders may request funding and/or provide other budget input to
Council.
1)Pre-Budget Funding Request / Input
As part of the 2018 budget development, the Town will schedule one or more public
meetings where external stakeholders will be given an opportunity to present to Council
any funding requests or other budget input that they might have. All stakeholders who
intend to present to Council at these meetings will be required to fill out a ‘Pre-Budget
Funding Request or Other Budget Input to Council’ form two weeks ahead of the
scheduled meeting. All presenter forms received will be provided to Council for its
review prior to the scheduled meeting. This form’s benefit is three-fold;
i.it ensures that each presenter provides a similar level of core information
to Council;
ii.it allows staff to obtain an understanding as to the number of presenters
which must be accommodated at the public meeting; andDRAFTFinance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 2
Page 2 of 11
March 21, 2017 Page 3 of 5 Report No. FS17-006
iii.it allows Council to obtain a general understanding of each presenter’s
item for discussion prior to the scheduled meeting, including the
formulation of any questions that they might have.
An early draft of the form can be found under Attachment #2.
No decisions will be made at the public consultation meeting. Stakeholder
requests/input received at the public meeting(s) will be consolidated by staff and
brought back to council with a recommendation on each under one of the following
groupings:
•Recommended that staff incorporate into the draft operating or capital budget
•Recommended that item be presented as a budget option in the budget
•Recommended that item be deferred
•Recommended that item is not considered feasible by staff at this time
2)In-Year Funding Request / Input
Should an external stakeholder desire to request funding or provide other budget input
to Council at a time other than at the consultation meeting, they may be able to do so if
the item is time sensitive and supported by at least two members of Council. In this
instance, a slightly different form would have to be completed, ‘In-Year Request for
Funding or Other Budget input to Council’. The information required by this form is
quite similar to that of the Pre-Budget Request; however it also requires that the
stakeholder obtain an endorsement of the item that they would like to present to Council
from a minimum of two different Councillors. See Attachment #3 for a template of this
form. Any forms received would be provided to council ahead of the item’s formal
presentation and receipt by council. The stakeholder will subsequently be given an
opportunity to present their budget item at an upcoming Council or General Committee
meeting during the Delegates’ phase of the meeting. Again, no decision would be made
at the meeting in which the item is presented; rather a staff report would be requested
should Council feel that there may be merit for further consideration of the item.
The rate at which any items of this nature are integrated into the Town’s budget will be
determined by Council. However, the Town’s best practice would be to whenever
possible refer these items to the next upcoming budget process.
Advisory Committee Review
Finance Advisory Committee, February 22, 2017. DRAFTFinance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 2
Page 3 of 11
March 21, 2017 Page 4 of 5 Report No. FS17-006
Financial Implications
Financial implications will be determined by outcomes of budget process and post-
budget approval budget item process.
Communications Considerations
A strong communications plan in regards to the development of the Town’s 2018
operating and capital budget is absolutely critical. Consequently, staff will develop a
clear cradle to grave communication strategy for the entire 2018 budget cycle. This
communication strategy will utilize all communication tools available to the Town
including its social media channels. One key component of this communication strategy
will relate to the town’s strategy for the solicitation of budget input and/or funding
requests from the town’s citizens and other external organizations. Special advertising
and notices will be developed for all communication channels. Further, groups already
receiving funding from the town, including the Chamber of Commerce, will be personally
invited to provide budget input to Council in the form of a letter from the Town.
Link to Strategic Plan
Approval of the 2018 Operating Budget provides funding support and approval for all
initiatives, services and operations of the Town, all of which support and advance the
Strategic Plan objectives. Overall, the budget leads to improving the quality of life of the
community we serve.
Alternative(s) to the Recommendation
Council may modify the 2018 Town of Aurora Budget Workplan as desired.
Conclusions
The formal documentation of the key milestones of the Town of Aurora’s budget
workplan is necessary in order to provide clarity and ensure that all participant
expectations are aligned. In addition, the formalization of a process for external
stakeholders to present requests for funding and other budget ideas to Council both pre
and post budget approval is necessary. Staff have presented a 2018 budget workplan
to Council for the Town which addresses these requirements.
Staff recommend that the 2018 Town of Aurora budget workplan as presented be DRAFTFinance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 2
Page 4 of 11
March 21, 2017 Page 5 of 5 Report No. FS17-006
approved by Council.
Attachments
Attachment #1 – 2018 Town of Aurora Budget Workplan
Attachment #2 – Pre-Budget Funding Request or Other Budget Input to Council
Attachment #3 – In-Year Funding Request or Other Budget input to Council
Previous Reports
Nil
Pre-submission Review
Agenda Management Team review on February 16, 2017
Departmental Approval Approved for Agenda
______________________________ ______________________________
Dan Elliott, CPA, CA Doug Nadorozny
Director of Financial Services Chief Administrative Officer
-Treasurer DRAFTFinance Advisory Committee Meeting Agenda
Wednesday, February 22, 2017
Item 2
Page 5 of 11
2017 / 2018 Budget WorkplanTown of Aurora6132027 3 101724 3 10172431 7 142128 5 121926 2 9 162330 7 142128 4 111825 1 8 152229 6 132027 3 101724 1 8 152229Finance Advisory Committee (FAC) MeetingsExecutive Leadership Team (ELT) Financial Performance Management MeetingCompletion of Town's longer term development activity projectionsTown KPI review & updateCouncil Approval of 2018 Budget Workplan (Report to Council)Capital close report #1 ( As of December 31, 2016 )2016 Final Audit & Financial Statement Preparation2017 Interim operating budget forecast update ( As of March 31, 2017 )Review and update of four year staffing plan ( 2018 to 2021 )Public stakeholder consultation ‐ operating & capital items2016 year end financial performance reportCouncil Direction to Staff Regarding Operating Budget Tax Increase Thresholds for 20182017 Interim operating budget forecast update ( As of May 31, 2017 )2017 Ten Year Capital Plan & 2018 Detailed Capital Plan UpdateATTACHMENT #1May June July August September OctoberMilestoneJanuary February March AprilNovember DecemberJul. 5th to 21st: Ten Year Capital Plan Publishing.Special GC's: Oct. 14th; Oct. 24: Council Approval April 3rd to 14th: Flush out all required templates in preparation for consultation including a template outlining rationale for each request received.Schedule two public consultation sessions in late April / early May.May 15th to 19th:ELT input to Variance explanations will be required.June 13th: Council ReceiptJune 12 to 16th:Department forecast input into FMW.July 11th: Council Departmental input may be required 1st two weeks of April.April 10 to 19th:Department forecast input into FMW.May 16th: GC; May 23rd:Council Feb. 21 to Mar. 3rd:Commence update of capital close report.Mar. 6 to 17th: Department review & update period.GC: April 18th; April 25th: Council May 1‐5: Finance to develop report to FAC. Report will integrate corporate priorities that were flushed out in first quarter.May 10th, plus Add'l Mtgs, if necessary: FAC to develop recommended staff budget direction to council. July 11: Council FAC Review: Feb. 22nd GC: Mar. 21st; Mar. 28th: Council Revision Date: March 21, 2017DRAFT
2017 / 2018 Budget WorkplanTown of Aurora6132027 3 101724 3 10172431 7 142128 5 121926 2 9 162330 7 142128 4 111825 1 8 152229 6 132027 3 101724 1 8 152229ATTACHMENT #1May June July August September OctoberMilestoneJanuary February March AprilNovember December2018/19 Capital Process Kick‐Off Report & Presentation2018 Fees & Service Charge Schedule Update2018 Operational Plan Updates in FMW (Includes review & update of the 'out years' 2019, 2020, 2021)2017 Interim operating budget forecast update ( As of July 31, 2017 )Capital Close Report #2 (As of July 31, 2017)Final Operating Budget Material for ELT Review and Approval , Plus Water Budget (Including kick‐off report & Presentation)2018 Draft Operating Budget Binder Package Publishing & Distribution ( Including 2018 Water Budget )2017 Interim operating budget forecast update ( As of October 31, 2017 )Aug. 8‐25th:Departmental review & update of Fee Schedules.Oct. 3: GC; Public Review Period (2 weeks); Oct 24th: CouncilOct. 10th: Council Meeting ‐2018 Capital Kick‐off Report & Presenation.Jan. 18th to Aug. 31st: Open of FMW for Departmental review and update of 2018 Operational plans plus three out years .Aug. 21 to 25th: Departmental review of closed capital report schedules.GC: Sept. 19th; Sept. 29th: Council Nov. 8 to 15th:Department forecast input into FMW.Dec. 5th: GC; Dec. 12th:Council Aug. 8 to 15th:Department forecast input into FMW.Sept. 19th: GC; Sept. 26th:Council Oct. 30 to Nov. 3rd: Nov. 7th: Delivery of binders to budget committee.Revision Date: March 21, 2017DRAFT
Pre-Budget Funding Request or Other Budget
Input to Council
This Request form and any written submissions or background information for
consideration by either Council or Committees of Council must be submitted to the
Clerk’s office by the following deadline:
4:30 p.m. Tw o (2) Weeks Prior to Scheduled Public Consultation meeting via e-
mail to Clerks@aurora.ca
Budget Item for Discussion:
Name of Spokesperson: Name of Group or Person(s) being Represented (if
applicable):
Brief Summary of Budget Item to be Presented to Council:
Attach a one page description of your funding request or other budget item to allow
Council and staff to understand the nature of your request/suggestion. Please include
reference to:
•Benefit to Town Community
•If applicable, how requested funds will be managed and spent
•Expected outcomes
Please complete the following:
Are you requesting funding from Council? Yes ☐ No ☐
If yes, how much?
To Support one-time project $ or, an on-going Program/Operation $
Have you been in contact with a Town staff or
Council member regarding your matter of
interest?
Yes ☐
No ☐
If yes, with whom?
☐I acknowledge that the Procedure By-law permits five (5) minutes to present.
( Depending upon the number of presenters at the meeting, the chair may shorten all presentations to
less than 5 minutes)
Budget Consultation Meeting
May 1, 2017 7:00pm DRAFTAttachment #2
Note: Information on the first page of this form together with your one-page
summary will be printed on a public agenda.
The Clerk’s office will confirm your inclusion in the list of presenters by telephone and/or
e-mail after receiving this form.
Contact Information:
Name:
Address:
Street Address
Town/City Postal Code
Phone: Fax:
Email: Website:
Do you require any accessibility accommodation? Yes ☐ No ☐
If yes, w hat do you require?
Should you require assistance completing this form, please contact: Deputy Clerk at
905-727-3123, ext. 4224, or Clerks@aurora.ca.
Personal information on this form is collected under the legal authority of the Municipal
Act, as amended. The information is collected and maintained for the purpose of
creating a record that is available to the general public, pursuant to Section 27 of the
Municipal Freedom of Information and Protection of Privacy Act. Questions about this
collection should be directed to the Town Clerk, Town of Aurora, 100 John West Way,
Box 1000, Aurora, ON L4G 6J1, Telephone 905-727-3123, ext 4771. DRAFT
In-Year Funding Request or Other Budget Input to
Council
This Request form and any written submissions or background information for
consideration by either Council or Committees of Council must be submitted to the
Clerk’s office by the following deadline:
4:30 p.m. Two (2) Weeks Prior to Scheduled Public Consultation meeting via e-
mail to Clerks@aurora.ca
Council/Committee/Advisory Committee Meeting Date:
Budget Item for Discussion:
Name of Spokesperson: Name of Group or Person(s) being Represented (if
applicable):
Brief Summary of Budget Item to be Presented to Council:
Attach a one page description of your funding request or other budget item to allow
Council and staff to understand the nature of your request/suggestion. Please include
reference to:
•Benefit to Town Community
•If applicable, how requested funds will be managed and spent
•Expected outcomes
Please complete the following:
Are you requesting funding from Council? Yes ☐ No ☐
If yes, how much?
To Support one-time project $ or, an on-going Program/Operation $
Names of two Councillors whom have endorsed this request?
(The endorsement of two Councillors are necessary in order to allow this request to be heard by council;
PLEASE ATTACH A COPY OF E-MAIL INDICATING SUPPORT FROM EACH)
Councillor #1:
Councillor #2:
☐I acknowledge that the Procedure By-law permits five (5) minutes to present.DRAFTAttachment #3
Note: Information on the first page of this form together with your one-page
summary will be printed on a public agenda.
The Clerk’s office will confirm your inclusion in the list of presenters by telephone and/or
e-mail after receiving this form.
Contact Information:
Name:
Address:
Street Address
Town/City Postal Code
Phone: Fax:
Email: Website:
Do you require any accessibility accommodation? Yes ☐ No ☐
If yes, w hat do you require?
Should you require assistance completing this form, please contact: Deputy Clerk at
905-727-3123, ext. 4224, or Clerks@aurora.ca.
Personal information on this form is collected under the legal authority of the Municipal
Act, as amended. The information is collected and maintained for the purpose of
creating a record that is available to the general public, pursuant to Section 27 of the
Municipal Freedom of Information and Protection of Privacy Act. Questions about this
collection should be directed to the Town Clerk, Town of Aurora, 100 John West Way,
Box 1000, Aurora, ON L4G 6J1, Telephone 905-727-3123, ext 4771. DRAFT