AGENDA - Finance Advisory Committee - 20201013Town of Aurora
Finance Advisory Committee
Meeting Agenda
Date:Tuesday, October 13, 2020
Time:5:45 p.m.
Location:Video Conference
Pages
1.Procedural Notes
This meeting will be held electronically as per Section 19. i) of the Town's
Procedure By-law No. 6228-19, as amended, due to the COVID-19 situation.
2.Approval of the Agenda
3.Declarations of Pecuniary Interest and General Nature Thereof
4.Receipt of the Minutes
4.1.Finance Advisory Committee Meeting Minutes of September 15, 2020 1
That the Finance Advisory Committee meeting minutes of September 15,
2020, be received for information.
5.Delegations
Note: At this time, the Municipal Offices are closed. This meeting will be live
streamed at https://www.youtube.com/user/Townofaurora2012/videos. Anyone
wishing to provide comment on an agenda item is encouraged to visit
www.aurora.ca/participation for guidelines on electronic delegation.
6.Matters for Consideration
6.1.Memorandum from Manager, Financial Management; Re: Aurora Cultural
Centre (ACC) Detailed Budget Review
5
That the memorandum regarding the Aurora Cultural Centre
(ACC) Detailed Budget Review be received; and
1.
That the comments and suggestions of the review of the detailed
financial information for the Aurora Cultural Centre be received
and referred to staff for consideration and action as appropriate.
2.
6.2.Memorandum from Manager, Financial Management; Re: 2021 Budget
Process
24
That the memorandum regarding the 2021 Budget Process be
received for information.
1.
6.3.Memorandum from Manager, Financial Management; Re: Operational
Services Department Budget Materials
27
That the memorandum regarding the Operational Services
Department Budget Materials be received; and
1.
That the detailed financial information for the Operational
Services’ Department be received and deferred for discussion
and detailed review at the November 10, 2020 meeting of the
Finance Advisory Committee.
2.
7.New Business
8.Adjournment
1
Town of Aurora
Finance Advisory Committee
Meeting Minutes
Date:
Time:
Location:
Tuesday, September 15, 2020
5:45 p.m.
Video Conference
Committee Members: Councillor John Gallo (Chair)
Mayor Tom Mrakas
Councillor Michael Thompson
Other Attendees: Doug Nadorozny, Chief Administrative Officer
David Waters, Director, Planning and Development Services
Rachel Wainwright-van Kessel, Director, Finance
Jason Gaertner, Manager, Financial Management Services
Linda Bottos, Council/Committee Coordinator
_____________________________________________________________________
1. Procedural Notes
This meeting was held electronically as per Section 19. i) of the Town's
Procedure By-law No. 6228-19, as amended, due to the COVID-19 situation.
The Chair called the meeting to order at 5:50 p.m.
2. Approval of the Agenda
Moved by Councillor Thompson
Seconded by Mayor Mrakas
That the agenda as circulated by Legislative Services be approved.
Carried
3. Declarations of Pecuniary Interest and General Nature Thereof
There were no declarations of pecuniary interest under the Municipal Conflict of
Interest Act, R.S.O. 1990, c. M.50.
Page 1 of 43
2
4. Receipt of the Minutes
4.1 Finance Advisory Committee Meeting Minutes of March 10, 2020
Moved by Councillor Thompson
Seconded by Mayor Mrakas
That the Finance Advisory Committee meeting minutes of March 10, 2020,
be received for information.
Carried
5. Delegations
None.
6. Consideration of Items
6.1 Review of Detailed Financial Budget Information; Re: Planning and
Development Services
The Committee inquired about the impact of COVID-19 on the 2020
budget in relation to applications. Staff provided a response noting that
activity has increased considerably since the standstill in March and a
steady growth in planning application revenues is expected over the next
two to three years while building permit revenues may be challenging.
Moved by Mayor Mrakas
Seconded by Councillor Thompson
1. That the comments and suggestions of the Review of Detailed
Financial Budget Information for Planning and Development Services
be received and referred to staff for consideration and action as
appropriate.
Carried
6.2 Memorandum from Project Management Office; Re: Town’s Major
Capital Projects Update
Staff provided a brief overview on the status of major capital projects
including Library Square, Fire Hall 4-5, and the Joint Operations Centre
Additional Work. The Committee noted that aspects of the Fire Hall 4-5
project involving soil issues, project delays, and budget contingency usage
of 70% are not mentioned in the update. Staff acknowledged that the next
Page 2 of 43
3
update should reflect these project changes. The Committee inquired
about the status of the Library Square tender and staff provided
clarification.
Moved by Councillor Thompson
Seconded by Mayor Mrakas
1. That the memorandum regarding Town’s Major Capital Projects
Update be received for information.
Carried
6.3 Council Report No. FIN20-015 – 2019 Year-End Budget Report – as at
December 31, 2019
Moved by Mayor Mrakas
Seconded by Councillor Thompson
1. That Council Report No. FIN20-015 – 2019 Year-End Budget Report –
as at December 31, 2019, be received for information.
Carried
6.4 Audit Committee Report No. FIN20-016 – 2019 Audited Financial
Statements with Audit Report
Moved by Mayor Mrakas
Seconded by Councillor Thompson
1. That Audit Committee Report No. FIN20-016 – 2019 Audited Financial
Statements with Audit Report be received for information.
Carried
6.5 Distribution and Introduction of Detailed Financial Budget
Information; Re: Aurora Cultural Centre (ACC)
Staff noted that a representative of the Aurora Cultural Centre will be
available for the discussion at the next meeting.
Moved by Mayor Mrakas
Seconded by Councillor Thompson
1. That the detailed financial budget information for the Aurora Cultural
Centre be received and deferred for discussion and detailed review at
the October 13, 2020 meeting of the Finance Advisory Committee.
Carried
Page 3 of 43
4
6.6 Updated 2020 Work Plan for Finance Advisory Committee
The Committee inquired about the changes to the work plan and staff
noted that the COVID-19 pandemic has had a significant impact
administratively and some items have been delayed and rescheduled.
Moved by Mayor Mrakas
Seconded by Councillor Thompson
1. That the updated 2020 Work Plan for the Finance Advisory Committee
be received for information.
Carried
7. New Business
Mayor Mrakas proposed that staff look into reducing the 3.4% tax rate increase,
which was pre-approved through the multi-year budget, down to 2.9% for 2021.
Staff indicated that this goal could be achievable without sacrificing any services
or initiatives that were included last year. Staff provided clarification on how the
Safe Restart one-time funding from the province and any other one-time
operating savings would be managed through 2021 and help to support the 2.9%
goal, while ensuring that any budget pressures are not passed on to future years.
The Committee inquired about the current projected growth numbers and staff
advised that they are now predicting 1.9% for budget development versus the
2.4% increase in assessment growth revenue included last year in the budget for
2021.
New Business Motion No. 1
Moved by Mayor Mrakas
Seconded by Councillor Thompson
That staff be directed to set the annual tax rate increase for 2021 at 2.9% without
any impact on services or planned capital projects.
Carried
8. Adjournment
Moved by Councillor Thompson
Seconded by Mayor Mrakas
That the meeting be adjourned at 6:22 p.m.
Carried
Page 4 of 43
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Memorandum
Finance
______________________________________________________________________
Re: Aurora Cultural Centre (ACC) Detailed Budget Review
To: Finance Advisory Committee
From: Jason Gaertner, Manager Financial Management
Date: October 13, 2020
______________________________________________________________________
Recommendation
1. That the memorandum regarding the Aurora Cultural Centre (ACC) Detailed
Budget Review be received; and
2. That the comments and suggestions of the review of the detailed financial
information for the Aurora Cultural Centre be received and referred to staff for
consideration and action as appropriate.
Background
As per its budget process document, the Finance Advisory Committee is required to
undertake a detailed review of each department and service partner’s core operating
budgets prior to the conclusion of the Council term. These detailed reviews allow for a
more strategic review of the Town’s draft operating budgets by the Budget Committee.
During the course of these detailed reviews any arising budget concern areas can be
explored and addressed as part of a future town budget process.
Attachments
1) Aurora Cultural Centre (ACC) Detailed Budget Materials
Page 5 of 43
1 of 6
Aurora Cultural Centre2017-2019 Actuals
Approved
Budget
Audited
Actual
Variance to
Budget
Approved
Budget
Audited
Actual
Variance
to Budget
Approved
Budget
Audited
Actual
Variance to
BudgetIncome
GRANTS - TOWN OF AURORATown of Aurora - Base Operating 405,600 405,600 - 415,700 415,700 - 415,700 415,700 - Town of Aurora - Project 50,000 50,000 - Town of Aurora - Library Square -
Total GRANTS - TOWN OF AURORA 405,600 405,600 - 415,700 415,700 - 465,700 465,700 -
GRANTS - OTHERFederal Grants 7,000 47,721 40,721 40,000 27,414 (12,586) 50,000 46,231 (3,769) OAC 3,500 5,000 1,500 5,000 - (5,000) 10,000 10,000 -
Ont Trillium Fnd 21,900 21,900 - - - - - -
Total GRANTS - OTHER 32,400 74,621 42,221 45,000 27,414 (17,586) 60,000 56,231 (3,769) PROGRAMSFacility Rentals 50,000 52,250 2,250 53,500 58,260 4,760 50,000 34,485 (15,515)
Ticket Sales-perform/exhi, etc.33,800 37,904 4,104 45,180 32,729 (12,451) 48,500 42,273 (6,227)
Ticket Sales-Classical Program 10,600 9,762 (838) 12,000 9,800 (2,200) 10,745 11,627 882 Registration Fees-programs, etc 88,845 104,536 15,691 98,855 109,357 10,502 106,000 104,183 (1,817) Merchandise-hospitality, coffee 4,250 5,035 785 5,000 3,340 (1,660) 5,000 2,731 (2,269)
Gallery Revenue - - - - 165 165 3,000 4,169 1,169
Merchandise - gift shop+23,125 7,715 (15,410) - - - - - - Interest 2,100 1,936 (164) 2,100 2,999 899 2,100 6,360 4,260 Merchandise- fine art sale 11,000 5,768 (5,232) 12,000 9,086 (2,914) 9,000 9,076 76 Total PROGRAMS 223,720 224,906 1,186 228,635 225,736 (2,899) 234,345 214,904 (19,441)
FUNDRAISINGPrivate ContributionsIndividual Donations 1,000 9,039 8,039 15,000 25,762 10,762 97,000 63,950 (33,050) Friends*8,000 3,812 (4,188) - - - - - -
Classical Fund Donation 5,000 3,750 (1,250) 5,000 10,115 5,115 10,000 9,685 (315) Amortization of deferred contributions****2,372 2,372 - 2,372 3,858 1,486 2,372 7,423 5,051 Sponsorships (corporate and individual)36,500 13,500 (23,000) 20,000 19,500 (500) 24,500 26,000 1,500 Corporate Donations 2,500 3,575 1,075 2,000 27,360 25,360 35,000 26,500 (8,500)
Foundations - - 2,000 - (2,000) - - -
Total Private Contributions 55,372 36,048 (19,324) 46,372 86,595 40,223 168,872 133,558 (35,314) Total FUNDRAISING 55,372 36,048 (19,324) 46,372 86,595 40,223 168,872 133,558 (35,314)
Total Income 717,092 741,175 24,083 735,707 755,445 19,738 928,917 870,393 (58,524)
ExpenseSALARIES AND BENEFITS
Total Administration Salaries & Fees 198,464 156,131 (42,333) 186,844 181,161 (5,683) 208,103 81,210 (126,893) p Total Program Salaries & Fees 260,338 312,954 52,616 319,443 317,697 (1,746) 421,143 479,675 58,532 Total SALARIES AND BENEFITS 458,802 469,085 10,283 506,287 498,858 (7,429) 629,246 560,885 (68,361) PROGRAMS
Artistic Salaries & Fees
p Instructors 20,500 29,631 9,131 28,386 31,045 2,659 33,265 31,285 (1,980) p Gallery Artists 150 - (150) 3,000 3,000 - 17,567 13,650 (3,917) p Performers 30,000 27,039 (2,961) 27,070 27,317 247 46,420 44,207 (2,213) p Lecturers**- 1,150 1,150 - - - - - -
p Classical 11,000 12,896 1,896 11,800 11,070 (730) 18,645 17,193 (1,452) p SOCAN fees 1,200 1,534 334 1,325 830 (495) 1,500 850 (650) Production fees 8,500 8,581 81 4,855 6,408 1,553 7,896 6,828 (1,068) Total Artistic Salaries & Fees 71,350 80,831 9,481 76,436 79,670 3,234 125,293 114,013 (11,280) Artistic Expenses
p Commissions (Art Sales)6,820 2,888 (3,932) 7,200 4,442 (2,758) 5,400 5,394 (6)
2017 2018 2019
Page 6 of 43
2 of 6
Aurora Cultural Centre2017-2019 Actuals
Approved
Budget
Audited
Actual
Variance to
Budget
Approved
Budget
Audited
Actual
Variance
to Budget
Approved
Budget
Audited
Actual
Variance to
Budget
2017 2018 2019
p Commissions (Gift Shop)+14,000 4,688 (9,312) - - - - - -
p Gift Shop Expenses+3,000 48 (2,952) - - - - - - p Installation-Wall Signage 500 1,100 600 330 621 291 2,365 3,639 1,274 p Accommodation - - - 500 880 380 7,922 3,319 (4,603) p Artist Hospitality***- - - 3,755 1,445 (2,310) 9,356 2,082 (7,274)
Venue Rental - - - - - - - - - Total Artistic Expenses 24,320 8,724 (15,596) 11,785 7,388 (4,397) 25,043 14,434 (10,609) Marketing ExpensespAdvertisement 12,000 20,420 8,420 18,182 12,009 (6,173) 15,102 15,374 272 p Promo Materials: Design/Print 13,000 16,800 3,800 12,144 20,725 8,581 30,000 21,080 (8,920)
p Mailing & Distribution 10,000 5,830 (4,170) 6,000 6,884 884 6,085 6,023 (62) p Outreach - 136 136 - - - - - - p Website 2,000 287 (1,713) 1,500 4,330 2,830 5,000 10,358 5,358 P Signage 3,000 3,901 901 3,000 1,687 (1,313) 2,000 624 (1,376)
P Other Marketing - - - 5,000 1,331 (3,669) 5,000 2,515 (2,485) Total Marketing Expenses 40,000 47,374 7,374 45,826 46,966 1,140 63,187 55,974 (7,213) Program ExpensespProgram Supplies 7,000 11,694 4,694 11,340 11,314 (26) 13,592 12,401 (1,191)
p Publications 200 - (200) 200 21 (179) 200 - (200) p Memberships**600 350 (250) 2,000 1,143 (857) 2,500 837 (1,663) p Piano-tuning, moving, etc.4,720 2,744 (1,976) 3,050 2,567 (483) 3,420 1,419 (2,001) p Hospitality & Bar Supplies***7,750 8,198 448 3,760 4,065 305 3,800 4,023 223
p Special Program Expenses (Canada 150)5,000 3,562 (1,438) - - - - - - P Insurance & Permits 1,000 1,098 98 2,700 1,200 (1,500) 2,700 1,200 (1,500) Volunteer Program - - - - - - Total Program Expenses 26,270 27,646 1,376 23,050 20,310 (2,740) 26,212 19,880 (6,332)
Total PROGRAMS 161,940 164,575 2,635 157,097 154,334 (2,763) 239,735 204,301 (35,434) FUNDRAISINGSoftware - 1,780 1,780 2,211 1,566 (645) 2,300 795 (1,505) Promotions 1,500 - (1,500) 1,500 238 (1,262) 500 200 (300)
Event & Other - - 1,500 1,089 (411) 1,200 1,310 110
Total Fundraising Expenses 1,500 1,780 280 5,211 2,893 (2,318) 4,000 2,305 (1,695) Total FUNDRAISING 1,500 1,780 280 5,211 2,893 (2,318) 4,000 2,305 (1,695) Total TRILLIUM 21,900 22,422 522 INSURANCE
Insurance 7,550 8,669 1,119 8,800 8,331 (469) 9,450 8,068 (1,382) WSIB Insurance 3,650 3,187 (463) 4,000 3,403 (597) 4,000 2,861 (1,139) Total INSURANCE 11,200 11,856 656 12,800 11,734 (1,066) 13,450 10,929 (2,521) OFFICE & FACILITIES
Administration Expenses Bank Charges 2,250 1,899 (351) 1,800 1,553 (247) 1,800 2,221 421 Credit Card Charges 4,750 6,048 1,298 6,000 5,844 (156) 6,000 9,411 3,411
Equipment Lease 2,600 2,640 40 2,700 2,306 (394) 2,700 2,377 (323)
Equipment Maintenance 500 311 (189) 500 296 (204) 500 - (500) Internet 1,750 2,808 1,058 1,750 2,235 485 762 2,853 2,091 Memberships, Dues, etc.**1,200 2,027 827 900 1,622 722 1,700 2,726 1,026 Office Supplies 6,250 2,189 (4,061) 4,000 2,983 (1,017) 3,000 2,475 (525)
Photocopying/Printing 4,500 3,420 (1,080) 4,000 3,949 (51) 4,000 4,249 249 Postage 600 361 (239) 600 297 (303) 600 187 (413) Recruitment of Staff, Board, Vulnerable Sector Checks - 15,056 15,056 300 449 149 500 2,083 1,583 Professional development - 81 81 3,500 1,294 (2,206) 3,500 1,526 (1,974)
Subscription & Reference 350 - (350) 350 105 (245) 350 - (350)
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3 of 6
Aurora Cultural Centre2017-2019 Actuals
Approved
Budget
Audited
Actual
Variance to
Budget
Approved
Budget
Audited
Actual
Variance
to Budget
Approved
Budget
Audited
Actual
Variance to
Budget
2017 2018 2019
Telephone 3,950 5,647 1,697 6,200 7,449 1,249 7,300 7,326 26
Cell/Blackberry 1,200 795 (405) 900 900 - 900 900 - Travel 500 930 430 500 373 (127) 500 854 354 Meals, Entertainment, Flowers 600 1,202 602 1,500 1,463 (37) 1,500 1,461 (39) IT & Software expenses 500 634 134 500 964 464 9,100 1,860 (7,240)
Total Administration Expenses 31,500 46,048 14,548 36,000 34,082 (1,918) 44,712 42,509 (2,203)
Facility ExpensespFacility Equipment 250 - (250) 300 758 458 800 - (800) Cleaning Supplies - 135 135 140 165 25 200 125 (75) Total Facility Expenses 250 135 (115) 440 923 483 1,000 125 (875)
Total OFFICE & FACILITIES 31,750 46,183 14,433 36,440 35,005 (1,435) 45,712 42,634 (3,078) PROFESSIONAL FEESAccounting 10,000 11,047 1,047 5,000 7,726 2,726 7,500 17,839 10,339
Audit 12,000 10,044 (1,956) 8,500 12,044 3,544 10,000 7,662 (2,338)
Consultant (strategic plan etc)- 592 592 - - - - 7,773 7,773 Legal Costs 8,000 627 (7,373) 2,000 - (2,000) 2,000 - (2,000) Total PROFESSIONAL FEES 30,000 22,310 (7,690) 15,500 19,770 4,270 19,500 33,274 13,774 Total Expense 717,092 738,211 21,119 733,335 722,594 (10,741) 951,643 854,328 (97,315)
Operating Surplus (Deficit)- 2,964 2,964 2,372 32,851 30,479 22,726- 16,065 38,791
DEPRECIATION EXPENSEpLess: Depreciation 5,571- 10,459- (4,888) 5,286- 6,772- (1,486) 8,258- 10,338- (2,080)
Net Surplus (Deficit)5,571- 7,495- (1,924) 2,914- 26,079 28,993 30,984- 5,727 36,711
+Gift shop closed in 2017
*Friends program transferred to Individual giving in 2017
**reclassified in 2018 after financial review***Artist hospitality broken out of bar supplies****Amount received in previous fiscal years (deffered) and recognized against expenses in the current year
Page 8 of 43
Page 4 of 6
Aurora Cultural Centre
2020 Original and Revised Budget
2020 2020 2020Original
Budget
(business as
usual)
Revised (with
Library
Square
impact)
Revised (with
Library Square &
COVID impact to
July 31, 2020)2020 Budget Revision Notes
IncomeGRANTS - TOWN OF AURORATown of Aurora - Base Operating 482,661 482,661 482,661 Town of Aurora - Project 50,000 50,000 50,000
Town of Aurora - Library Square 80,810 55,243
Additional need from Town of Aurora based on Library Square impact, COVID impact of cancelled classes and events
Total GRANTS - TOWN OF AURORA 532,661 613,471 587,904
GRANTS - OTHER
Federal Program Grants 41,000 50,829 47,615 part of Horizons project deferred to 2021 due to COVID
Federal Wage Subsidy - - 139,337 Federal Wage Subsidy
OAC - 10,000 10,000
Ont Trillium Fnd 30,000 30,000 30,000 Total GRANTS - OTHER 71,000 90,829 226,952 PROGRAMSFacility Rentals 35,000 6,800 3,350 rentals final Jan-Feb (LS and COVID impact)
Ticket Sales-perform/exhi, etc.52,000 47,000 19,500 cancellations due to COVIDTicket Sales-Classical Program 10,000 10,000 5,832 cancellations due to COVID
Registration Fees-programs, etc 108,272 102,270 35,834 cancellations due to COVID, if can run Fall Programs
Merchandise-hospitality, coffee 5,000 3,000 822 cancellations due to COVID
Gallery Revenue 4,000 4,000 512 LS impact - lost two shows, now online only due to COVID
Interest 3,000 6,000 6,000 based on 2019 final
Merchandise- fine art sale 9,000 5,000 - LS impact - lost two shows
Total PROGRAMS 226,272 184,070 71,850
FUNDRAISINGPrivate Contributions
Individual Donations 95,460 77,430 40,000
cancellations due to COVID, directed gifts may be deferred to 2021 if
programming cannot happenClassical Fund Donation 12,000 12,000 5,000 cancellations due to COVID
Sponsorships (corporate and individual) 36,000 26,000 7,500 summer music series pushed to 2021, cancelled performances due to COVID
Corporate Donations 26,000 26,000 22,000 confirmed
Foundations 15,500 - - after must research, cannot achieve this
Total Private Contributions 184,960 141,430 74,500
Total FUNDRAISING 184,960 141,430 74,500
Total Income 1,014,893 1,029,800 961,206
Expense
SALARIES AND BENEFITS
Total Administration Salaries & Fees 220,488 219,684 219,154
p Total Program Salaries & Fees 426,075 410,301 390,520
savings from PT furlough, plus additional cost of technical production team for
live streaming
Total SALARIES AND BENEFITS 646,563 629,985 609,674 PROGRAMSArtistic Salaries & FeespInstructors 33,322 30,000 20,300 cancellations due to COVID
Page 9 of 43
Page 5 of 6
Aurora Cultural Centre
2020 Original and Revised Budget
2020 2020 2020Original
Budget
(business as
usual)
Revised (with
Library
Square
impact)
Revised (with
Library Square &
COVID impact to
July 31, 2020)2020 Budget Revision Notes
p Gallery Artists 13,500 12,250 12,250 loss of a show
p Performers 89,565 75,195 60,579 no summer music series, cancellations due to COVID
p Classical 18,967 17,702 8,900 cancellations due to COVID
p SOCAN fees 1,500 1,500 1,000 cancellations due to COVID
Production Fees 9,588 15,525 23,574 Includes production costs offside and livestreaming costsTotal Artistic Salaries & Fees 166,442 152,172 126,603 Artistic Expenses
p Commissions (Art Sales) 5,400 3,000 - LS impact
p Installation-Wall Signage 2,500 2,500 2,500
p Accommodation 18,984 6,700 8,825 Annual needs missed on budget, will reduce if programming cancelled
p Artist Hospitality 6,346 3,000 1,526
Venue Rental 25,981 19,180 LS impact and cancellations due to COVID
Total Artistic Expenses 33,230 41,181 32,031 Marketing Expenses
p Advertisement 16,000 16,000 15,000 cancellations due to COVID, keeping marketing dollars for move communication and if there is fall programming, will need additional resources to be successful
p Promo Materials: Design/Print 25,000 25,752 20,000
cancellations due to COVID, keeping marketing dollars for move communication and if there is fall programming, will need additional resources to be successful
p Mailing & Distribution 10,000 6,200 6,200
p Outreach -
p Website 2,500 6,500 15,000 rebranding of website, COVID related online costs
P Signage 2,000 1,000 1,000 P Other Marketing - 11,724 9,124 Cost of additional marketing for Library Square
Total Marketing Expenses 55,500 67,176 66,324 Program ExpensespProgram Supplies 13,809 13,809 9,000 cancellations due to COVIDpPublications 200 - -
p Memberships 2,600 1,000 1,000
p Piano-tuning, moving, etc. 2,060 3,500 2,500
p Hospitality & Bar Supplies 3,800 4,000 1,500 cancellations due to COVID
P Insurance & Permits 2,700 1,500 1,500
Volunteer Program - 5,122 3,695 Part of Horizons project deferred to 2021 due to COVID
Total Program Expenses 25,169 28,931 19,195 Total PROGRAMS 280,341 289,460 244,153 FUNDRAISINGSoftware 2,300 2,385 2,266 Promotions 500 1,500 1,500 Event & Other 1,200 1,500 1,500 Total Fundraising Expenses 4,000 5,385 5,266 Total FUNDRAISING 4,000 5,385 5,266
Total TRILLIUM
INSURANCE
Insurance 9,639 8,230 8,229
Page 10 of 43
Page 6 of 6
Aurora Cultural Centre
2020 Original and Revised Budget
2020 2020 2020Original
Budget
(business as
usual)
Revised (with
Library
Square
impact)
Revised (with
Library Square &
COVID impact to
July 31, 2020)2020 Budget Revision Notes
WSIB Insurance 4,000 3,200 3,200 Total INSURANCE 13,639 11,430 11,429 OFFICE & FACILITIESAdministration Expenses Bank Charges 1,800 2,300 2,300 based on 2019 finalCredit Card Charges 6,000 12,000 10,000 includes e-commerce processing costs
Equipment Lease 2,700 1,125 1,880 cancelled Sept due to move for LS project
Equipment Maintenance 500 - -
Internet Town 1,524 1,686 cancelled July due to move for LS projectMemberships, Dues, etc. 1,700 2,800 2,800 based on 2019 final
Office Supplies 3,000 3,000 3,000 Photocopying/Printing 4,000 4,500 4,500 based on 2019 final
Postage 600 600 600 Recruitment of Staff, Board, Vulnerable Sector Checks 500 2,000 2,000 increased cost of vulnerable sector checks
Professional development 3,500 3,500 3,500 Subscription & Reference 350 - - based on 2019 final
Telephone 7,300 9,791 9,791 includes phone moving costs for LS projectCell/Blackberry 900 900 900
Travel 500 2,000 2,000
Meals, Entertainment, Flowers 1,500 1,500 1,500
IT & Software expenses 2,500 2,000 2,000
Total Administration Expenses 37,350 49,540 48,457
Facility Expenses
p Facility Equipment 800 800 800
Cleaning Supplies 200 200 200
Total Facility Expenses 1,000 1,000 1,000 Total OFFICE & FACILITIES 38,350 50,540 49,457 PROFESSIONAL FEESAccounting 10,000 18,000 18,000 Audit 10,000 10,000 10,000 Consultant (strategic plan etc) 10,000 10,000 10,000
Legal Costs 2,000 5,000 5,000 legal advice on agreement/insurance, etc
Total PROFESSIONAL FEES 32,000 43,000 43,000 Total Expense 1,014,893 1,029,800 962,979
Operating Surplus (Deficit)- - 1,773-
Page 11 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE
O/A AURORA CULTURAL CENTRE
FINANCIAL STATEMENTS
DECEMBER 31, 2019
CONTENTS PAGE
Independent auditor's report 1 - 2
Statement of operations and changes in net assets 3
Statement of financial position 4
Statement of cash flows 5
Notes to financial statements 6 - 11
Page 12 of 43
Page 1
INDEPENDENT AUDITOR'S REPORT
To the Directors of Church Street School Cultural Centre
o/a Aurora Cultural Centre
Report on the Audit of the Financial Statements
Opinion:
We have audited the accompanying financial statements of Church Street School Cultural Centre, o/a
Aurora Cultural Centre, which comprises the statement of financial position as at December 31, 2019 and
the statements of operations and changes in net assets and cash flows for the year then ended, and a
summary of significant accounting policies and other explanatory information.
In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Organization as at December 31, 2019, and its financial performance and its cash flows for the year then
ended in accordance with Canadian Accounting Standards for Not-For-Profit organizations.
Basis for Opinion:
We conducted our audit in accordance with Canadian generally accepted auditing standards. Our
responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit
of the Financial Statements section of our report. We are independent of the Organization in accordance
with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we
have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Responsibilities of Management and Those Charged With Governance for the Financial Statements:
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with Canadian Accounting Standards for Not-For-Profit organizations, and for such internal
control as management determines is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the Organization's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going-concern basis of accounting unless management either intends to liquidate the Organization or to
cease operations (or has no realistic alternative but to do so).
Those charged with governance are responsible for overseeing the Organization's financial reporting
process.
.../2
Page 13 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 2
O/A AURORA CULTURAL CENTRE
INDEPENDENT AUDITOR'S REPORT (continued)
Auditor's Responsibilities for the Audit of the Financial Statements:
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement (whether due to fraud or error) and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an
audit conducted in accordance with Canadian generally accepted auditing standards will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.As part of an audit in accordance with
Canadian generally accepted auditing standards, we exercise professional judgment and maintain
professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements (whether due to
fraud or error), design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Organization's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going-concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the Organization's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
auditor's report to the related disclosures in the financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to
the date of our auditor's report. However, future events or conditions may cause the Organization
to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements (including the
disclosures), and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope
and timing of the audit and significant audit findings, including any significant deficiencies in internal
control that we identify during our audit.
CHARTERED PROFESSIONAL ACCOUNTANTS
AUTHORIZED TO PRACTISE PUBLIC ACCOUNTING BY THE
CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO
Aurora, Ontario
June 2, 2020
Page 14 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 3
O/A AURORA CULTURAL CENTRE
STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS
DECEMBER 31, 2019
2019 2018
$$
REVENUES
Grant - Town of Aurora operating 415,700 415,700
Grant - Town of Aurora special funding 50,000 -
Grants - other 56,231 27,414
Programs 214,903 225,736
Fundraising, donations and sponsorships 133,558 86,595
870,392 755,445
EXPENDITURES
Administrative salaries and benefits 81,210 68,204
Programs 197,474 147,926
Programming salaries and wages 486,503 437,062
Office expenses 42,634 35,005
Professional fees 33,274 19,770
Fundraising 2,306 2,893
Insurance 10,929 11,734
Amortization 10,338 6,772
864,668 729,366
EXCESS OF REVENUES OVER EXPENDITURES 5,724 26,079
NET ASSETS - Beginning of year 293,727 267,648
NET ASSETS - End of year 299,451 293,727
Page 15 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 4
O/A AURORA CULTURAL CENTRE
STATEMENT OF FINANCIAL POSITION
DECEMBER 31, 2019
Note Reference 2019 2018
$$
ASSETS
CURRENT ASSETS
Cash 200,312 137,556
Restricted cash 3 241,541 238,991
Amounts receivable 8,966 22,416
Prepaid expenses 7,351 5,693
458,170 404,656
Capital assets 4 17,500 15,358
475,670 420,014
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES
Accounts payable and accruals 36,192 28,577
Revenues received in advance 37,064 41,824
Deferred grants 5 59,500 5,000
Deferred contributions 6 28,607 41,087
161,363 116,488
Deferred contributions 6 14,856 9,799
176,219 126,287
NET ASSETS
Unrestricted 55,266 49,177
Internally restricted 7 241,541 238,991
Invested in capital assets 2,644 5,559
299,451 293,727
475,670 420,014
The accompanying notes are an integral part of these financial statements.
Approved on behalf of the Board: ___________________ ___________________
Director Director
Page 16 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 5
O/A AURORA CULTURAL CENTRE
STATEMENT OF CASH FLOWS
DECEMBER 31, 2019
2019 2018
$$
OPERATING ACTIVITIES
Excess of revenues over expenditures 5,724 26,079
Expenditures/revenues not requiring/(providing) cash:
Amortization 10,338 6,772
Amortization of deferred contributions (7,423)(3,858)
Deferred grants recognized as revenue (58,500)(5,000)
(49,861)23,993
Non-cash working capital items:
Amounts receivable 13,450 (19,866)
Prepaid expenses (1,658)(821)
Accounts payable and accruals 7,615 506
Revenues received in advance (4,760)12,905
Deferred grants 113,000 10,000
77,786 26,717
FINANCING ACTIVITIES
Restricted cash (2,550)(25,450)
Deferred contributions -50,000
(2,550)24,550
INVESTING ACTIVITIES
Acquisition of capital assets (12,480)(8,913)
INCREASE IN CASH 62,756 42,354
CASH - Beginning of year 137,556 95,202
CASH - End of year 200,312 137,556
Page 17 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 6
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
1. NATURE OF ORGANIZATION
The Organization has been established in the Town of Aurora to deliver a diverse range of inspiring
artistic, music and heritage programs, and to promote Aurora as a dynamic community that values the
creative contributions of its citizens. The Organization also works to showcase local, emerging and
established talent for the community to enjoy.
The Organization was incorporated, without share capital, in the province of Ontario on April 22, 2009,
and qualifies as a charitable organization under the Income Tax Act and is exempt from income tax.
2. SIGNIFICANT ACCOUNTING POLICIES
a) Basis of presentation:
These financial statements have been prepared using Canadian Accounting Standards for Not-for-Profit
Organizations.
b) Revenue recognition:
The Organization follows the deferral method of accounting for revenues. Unrestricted revenues are
recognized when received or receivable, if the amount to be received can be reasonably estimated and
collection is reasonably assured.
Externally restricted contributions are recognized as revenue in the year in which the related expenditures
are incurred.
Ticket, program and facility revenues are recognized as revenues when the event has occurred and
collection is reasonably assured.
c) Contributed services:
A substantial number of volunteers have made significant contributions of their time to the Organization's
operations. While these services benefit the Organization considerably, these contributed services are not
recognized in the financial statements.
d) Allocation of program expenditures:
The Organization classifies expenses on the Statement of Operations and Changes in Net Assets by
function. Administration salaried and benefits are allocated to programs based on estimated time spent on
the programs.
e) Cash:
Cash is defined as cash on hand and cash on deposit, net of cheques issued and outstanding at the
reporting date.
Page 18 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 7
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
2. SIGNIFICANT ACCOUNTING POLICIES (continued)
f) Amortization:
Capital assets are recorded at cost and are being amortized on the straight-line basis as follows:
Computers and equipment 3 years
Music instruments 10 years
Special project equipment 3 years
Leasehold improvements term of the lease
In the year of acquisition or disposal, amortization is recorded at 50% of the annual rate, with the
exception of leasehold improvements.
g) Management's estimates:
The preparation of financial statements in conformity with Canadian Accounting Standards for Not-for-
Profit Organizations requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial
statements and reported amounts of revenues and expenditures during the reporting period. Significant
items subject to such estimates and assumptions include the estimated useful life of capital assets and
the time allocation of administrative salaries and benefits related to program activities. Actual results
could differ from those estimates.
h) Financial instruments:
The fair values of cash, restricted cash, amounts receivable, accounts payable and accruals, revenues
received in advance, deferred grants, and deferred contributions are approximately equal to their carrying
values. It is management's opinion that the Organization is not exposed to significant interest risks
arising from the financial instruments.
3. RESTRICTED CASH
Restricted cash consists of the following:
2019 2018
$$
Internally restricted:
Classical Music Series Fund 69,267 71,991
Contingency Fund 152,274 147,000
Special Project Fund 20,000 20,000
241,541 238,991
See Note 7 for description of the internally restricted funds.
Page 19 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 8
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
4. CAPITAL ASSETS
2019 2018
Original Accumulated Original Accumulated
Cost Amortization Cost Amortization
$$$$
Computers and equipment 28,923 28,458 28,923 27,528
Music instruments 43,570 41,391 43,570 37,034
Special project equipment 21,393 6,537 8,913 1,486
93,886 76,386 81,406 66,048
Net Book Value 17,500 15,358
5. DEFERRED GRANTS
Deferred grants consists of the following:
2019 2018
$$
Balance - beginning of year 5,000 -
Funds received - Ontario Trillium Foundation 27,000 -
Funds received - Canada Arts Presentation 11,000 10,000
Funds received - Kaleidoscope in Schools 75,000 -
Recognized as revenue (58,500)(5,000)
59,500 5,000
The Ontario Trillium Foundation funds are restricted in that the expenditures incurred must be used to
meet certain expected results and performance indicators as outlined by the agreement. Funds received
from the Ontario Trillium Foundation are recognized as revenues when the related expenditures are
incurred. The funding period is September 17, 2019 - September 16, 2020.
The Canada Arts Presentation funds are restricted in that the expenditures incurred must be used to cover
costs for artists to host educator workshops as outlined by the agreement. Funds received from the
Canada Arts Presentation are recognized as revenues when the related expenditures are incurred. The
funding period for this revenue is April 1, 2019 to March 31, 2020.
The Kaleidoscope in Schools funds are restricted in that the expenditures incurred must be used to fund
the Kaleidoscope in Schools program. Funds received are recognized as revenues when the related
expenditures are incurred.
Page 20 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 9
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
6. DEFERRED CONTRIBUTIONS
The Organization's deferred contributions consists of the following:
2019 2018
$$
Balance - beginning of year 50,886 4,744
Funds received - special project -50,000
Amortization of deferred contributions (7,423)(3,858)
43,463 50,886
Less: current portion 28,607 41,087
14,856 9,799
The deferred contributions consist of restricted donations relating to the purchase of certain capital assets
and future program expenditures. The donations relating to the purchase of capital assets are recognized
as revenue at the rate of amortization of the capital assets acquired and the program expenditures
donation is recognized as revenue in the designated operating period.
7. INTERNALLY RESTRICTED
The Organization's internally restricted net assets consists of the following:
2019 2018
$$
Classical Music Series Fund 69,267 71,991
Contingency Fund 152,274 147,000
Special Project Fund 20,000 20,000
241,541 238,991
The Board of Directors approved to internally restrict $5,274 (2018 - $22,000) from the unrestricted net
assets to the Contingency Fund. In addition the Board of Directors approved a transfer of $2,725 from the
Classical Music Series Fund to the unrestricted fund (2018 - $3,450 from the unrestricted fund to the
Classical Music Series Fund).
The purpose of the Classical Music Series Fund is to support future classical music programming as
specified by the donor, unless otherwise approved by the Board of Directors.
The purpose of the Contingency Fund is to provide the Organization with sufficient working capital should
the Organization experience a significant decline in future funding, or to facilitate an orderly wind up of the
Organization's operations in the event that the Organization could not continue with its day to day
operations. Disbursements made out of this fund must be approved by the Board of Directors.
The purpose of the Special Project Reserve Fund is to provide the Organization with sufficient funds for
various projects as determined from time to time by the Board of Directors.
Page 21 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 10
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
8. CREDIT FACILITY
The Organization has a credit card that bears interest at 19.50% per annum. The authorized limit is
$10,000 and available credit at year end is $5,906 (2018 - $7,084).
9. PROGRAM EXPENDITURES
The Organization's Provision of Cultural Service Agreement ("the Agreement") with the Town of Aurora
(see Note 11) contains certain clauses regarding Key Performance Indicators ("KPI"). In order to provide
information in respect of program expenditures, management has identified all expenditures related to
programming which amount to $694,315 (2018 - $591,761). Included in this amount are administrative
salaries and benefits of $153,298 (2018 - $137,752) which have been allocated to program expenditures
based on the estimated amount of time spent as determined by management.
10. GRANT REVENUE
Included in total revenue are the following grants:
2019 2018
$$
Municipal grants 465,700 415,700
Federal grants 46,231 -
Provincial grants 10,000 27,414
521,931 443,114
11. ECONOMIC DEPENDENCE
The Organization's revenues, substantially derived from a grant of $465,700 (2018 - $415,700), is received
from the Town of Aurora. A Provision of Cultural Services Agreement with the Town of Aurora dated
January 1, 2013 stipulates that the Organization should make an annual request for grant funding to
Council in accordance with the Town's current budget guidelines and requirements and shall be subject to
Council approval. This agreement is effective until December 31, 2027.
In addition, the annual facility rent payable under the lease with the Town of Aurora is $1 per annum.
This agreement is in effect until December 31, 2027.
The Town of Aurora may at any time terminate these agreements while providing the Organization with six
months notice.
The Organization is dependent on this grant and lease for its continued existence and ability to carry out
its normal activities.
Page 22 of 43
CHURCH STREET SCHOOL CULTURAL CENTRE Page 11
O/A AURORA CULTURAL CENTRE
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2019
12. FINANCIAL RISKS AND CONCENTRATION OF RISK
The financial risks and concentration of risks are as follows. There has been no change to the nature of any
of the risk exposures from 2018.
Credit risk:
Credit risk refers to the risk that a counterparty may default on its contractual obligations resulting in a
financial loss.
The Organization maintains its cash and deposits with a single federally regulated Canadian financial
institution.
13. SUBSEQUENT EVENT
In March 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic, resulting
in the federal, provincial, local governments and private entities mandating various restrictions, including
but not limited to travel restrictions, restrictions on public gatherings, closure of non-essential businesses,
and stay at home advisories. These advisories and closures have extended to cultural programs and
events that this Organization provides to its members and the public at large. In recognition of this
international health emergency, the Organization closed its venue and cancelled programs as of March 13,
2020. Where possible staff have moved to remote offices and the delivery of cultural services virtually.
Future programs and events requiring physical proximity have been postponed indefinitely.
As the pandemic is complex and rapidly evolving, the Organization will continue to monitor developments
and recommendations at the national, provincial and local level in order to evaluate the possible extension
to the postponement. The full extent and duration of the impact of COVID-19 on the Organization's
statement of operations, financial position and cash flows is currently unknown and depends on future
developments that are uncertain and unpredictable, including the duration and severity of the pandemic.
14. COMPARATIVE FIGURES
Certain of the comparative figures have been reclassified in order to conform with the basis of
presentation adopted in the current year.
Page 23 of 43
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Memorandum
Finance
______________________________________________________________________
Re: 2021 Budget Process
To: Finance Advisory Committee
From: Jason Gaertner, Manager, Financial Management
Date: October 13, 2020
______________________________________________________________________
Recommendation
1. That the memorandum regarding the Town’s 2021 Budget Process be
received.
Background
On December 10, 2019 Council approved its first three-year multi-year operating budget
for 2020, 2021 and 2022. It has now reached the third year of its budget lifecycle being
the reaffirmation of the previously approved 2021 and 2022 operating budgets.
At the September 15th meeting of the Finance Advisory Committee, the Mayor asked
that staff look into reducing the 3.4% tax rate increase, which was pre-approved through
the multi-year budget, down to 2.9% for 2021.
Analysis
Staff will present to the Budget Committee, for its reaffirmation, a proposed 2021 and
2022 operating budget with a tax increase of 2.9 percent in each year. Also, the
proposed water, wastewater and stormwater rates for these years which reflect all
necessary budget changes at this time and strive to manage any upward pressure on
these rates responsibly.
This year’s budget process will encompass both the operating and capital budget
reviews. The below table presents the budget meeting agenda / schedule.
Budget Meeting Schedule
Page 24 of 43
2021 Budget Process
October 13, 2020 2 of 3
Meeting Description Date
2021 Budget Public Session Tuesday June 2nd
Council – Budget Kickoff Tuesday October 27th
Budget Committee Reviews
Monday November 9th
Monday November
16thSaturday November
21stMonday November
23rdMonday November
30th
Council Approval Tuesday December 15th
On October 27th Council will receive the 2021 Budget Introduction report and a
presentation to kick off this year’s budget process. The 2021 budget binders will be
provided to Budget Committee members at the end of this meeting.
The Budget Committee will review the proposed operating budget first and upon
completion, it will then move to the proposed capital budget.
On November 9th, the Budget Committee will receive a presentation outlining the
proposed changes to the 2021 and 2022 approved multi-year budget. Then Budget
Committee will be able to review the operating budget for each department.
The Town’s community partners’ will present to the Budget Committee on November
16th:
Central York Fire Services
Aurora Public Library
Aurora Cultural Centre
Aurora Historical Society
Aurora Sports Hall of Fame
Upon completion of its operating budget review, the Budget Committee will begin the
review of the Town’s proposed 2021 Capital budget. This process will begin with a
presentation on the new capital budget framework which will include an overview of
what Council will be asked to approve.
Page 25 of 43
2021 Budget Process
October 13, 2020 3 of 3
The Budget Committee will then review the Town’s proposed 2021 Rehabilitation &
Replacement, Growth & New and Studies & Other capital projects.
Final Council approval of the 2021 to 2022 Budget (operating and capital) is planned for
December 15, 2020.
Attachments
None
Page 26 of 43
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Memorandum
Finance
______________________________________________________________________
Re: Operational Services Department Budget Materials
To: Finance Advisory Committee
From: Jason Gaertner, Manager, Financial Management
Date: October 13, 2020
______________________________________________________________________
Recommendation
1. That the memorandum regarding the Operational Services Department’s
Budget Materials be received; and
2. That the detailed financial information for the Operational Services’
Department be received and deferred for discussion and detailed review at
the November 10, 2020 meeting of the Finance Advisory Committee.
Background
As per its budget process document, the Finance Advisory Committee is required to
undertake a detailed review of each department and service partner’s core operating
budgets prior to the conclusion of the Council term. These detailed reviews allow for a
more strategic review of the Town’s draft operating budgets by the Budget Committee.
During the course of these detailed reviews any arising budget concern areas can be
explored and addressed as part of a future town budget process.
Attachments
1) Operational Services’ Department Detailed Budget Materials
Page 27 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1014 SUBDIVISION APPLICATIONS‐ (50,625) (124,116)(80,100) (71,416)(52,700) (73.8%) 3‐1015 SITE PLAN APPLICATIONS‐ (40,894) (82,038)(33,600) (33,600)(48,438) (144.2%) 3‐1023 SUBDIVISION ENTRY FEATURES MTCE FEES‐‐‐(1,000) (1,000)1,000 100.0% 3‐1024 STREET TREE PLANTING FEES‐ (26,352) (89,000)(1,000) (1,000)(88,000) (8,800.0%) 3‐1106 LANDSCAPE FEES(161,217) (132,353) ‐(1,000) (342,820)342,820 100.0% 3‐1201 OTHER(238,046) (276,393) (309,484)(211,000) (170,182)(139,302) (81.9%) 3‐1205 SALES(2,987) (2,981) (2,475)(3,000) (2,273)(202) (8.9%) 3‐1206 DONATIONS(350) (1,521) ‐‐‐00.0% 3‐1303 BALL DIAMOND/SOCCER FIELDS(186,579) (191,621) (141,903)(164,400) (100,000)(41,903) (41.9%) 3‐1333 CONTRIBUTIONS FROM DEVELOPERS(72,875) (16,000) ‐‐‐00.0% 3‐1803 OTHER GRANTS(237,061) (230,730) (253,584)(260,000) (260,000)6,416 2.5% 3‐1933 LANDSCAPE FEE RESERVE CONT'N(15,885) (13,877) (14,000)(75,000) (75,000)61,000 81.3% 3‐1940 OCIF RESERVE CONT'N‐ (179,754) (200,000)(200,000) (200,000)00.0% 3‐1963 PARKS DEV & FAC DC CONT'N(136,156) (115,640) (115,600)(115,600) (115,600)‐‐ Total Revenue (1,051,156) (1,278,741) (1,332,200) (1,145,700) (1,372,891) 40,691 3.0% EXPENSE: 4‐2000 SALARIES ‐ F/T2,939,076 2,949,397 3,036,6533,237,881 3,176,260(139,607) (4.4%)4‐2001 SALARIES ‐ O/T129,417 153,574 179,903108,350 111,23568,668 61.7% 4‐2002 SALARIES ‐ P/T621,600 756,449 642,836525,304 453,305189,531 41.8% 4‐2090 YEAR END ACCRUALS11,105 5,278 11,801‐ (19,316)31,117 161.1% 4‐2100 BENEFITS ‐ OMERS309,099 322,973 329,282328,699 320,5758,707 2.7% 4‐2101 BENEFITS ‐ EHT71,819 75,252 75,23374,563 71,0434,190 5.9% 4‐2102 BENEFITS ‐ WSIB26,646 27,789 28,01028,680 27,170840 3.1% 4‐2103 BENEFITS ‐ CPP134,005 138,954 146,334147,509 132,84713,487 10.2% 4‐2104 BENEFITS ‐ EI62,667 65,693 65,71870,630 59,404(6,314) (10.6%) 4‐2105 BENEFITS ‐ DENTAL61,135 61,519 61,20673,625 67,6506,444 9.5% 4‐2106 BENEFITS ‐ HEALTH112,619 111,166 110,214126,403 121,04810,834 9.0% 4‐2107 BENEFITS ‐ LTD/ADD46,121 56,326 58,81167,852 67,0188,207 12.2% 4‐2108 BENEFITS ‐ OTHER13,079 14,435 13,82514,356 14,8521,027 6.9% 4‐2200 WAGE RECOVERY‐ (690) ‐‐‐‐‐ Operational Services ‐ Overall Summary+/‐ $20,000 AND +/‐ 10% ChangePage 28 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Operational Services ‐ Overall Summary+/‐ $20,000 AND +/‐ 10% Change4‐2201 SALARY SAVINGS‐‐‐(39,211) ‐‐‐ TOTAL SALARIES & BENEFITS 4,538,388 4,738,115 4,759,826 4,764,641 4,603,091(156,735) (3.4%) 4‐2300 INTERNAL EQUIPMENT RENTAL(233,659) (234,100) (322,200)(322,600) (322,600)(400) (0.1%) 4‐2302 INTERNAL FUEL RECOVERY(8,339) (37,403) (28,497)(40,000) (40,000)(11,503) (28.8%) 4‐3000 PURCHASE CARD CLEARING(13) 12 ‐‐‐‐‐ 4‐4000 OFFICE SUPPLIES7,674 7,259 5,7249,300 7,3361,612 22.0% 4‐4002 RECEPTIONS‐38 ‐‐‐‐‐ 4‐4004 SUBSCRIPTIONS/PUBLICATIONS511 180 ‐500 ‐‐‐ 4‐4007 COMPUTER SUPPLIES79 ‐ ‐‐‐‐‐ 4‐4009 SAFETY SUPPLIES7,326 7,322 8,5147,500 6,849(1,665) (24.3%) 4‐4010 CLOTHING ALLOWANCE22,679 20,336 22,49625,080 25,0462,550 10.2% 4‐4013 UTILITIES479,262 385,823 402,290415,000 410,6898,399 2.0% 4‐4015 OPERATING MATERIALS902,958 689,288 773,292643,697 769,913(3,379) (0.4%) 4‐4018 LICENSES28,768 30,134 40,01130,000 27,998(12,013) (42.9%) 4‐4019 VEHICLE SUPPLIES335,362 276,460 245,773250,000 224,882(20,891) (9.3%) 4‐4021 EQUIPMENT ‐ OTHER25,246 23,411 18,95322,000 22,0003,047 13.9% 4‐4022 TOOLS5,354 5,634 6,0508,500 6,755705 10.4% 4‐4023 PATHWAY MAINTENANCE MATERIALS39,537 50,328 38,13642,300 33,701(4,435) (13.2%) 4‐4024 FENCE MATERIALS9,252 12,734 10,82820,000 3,000(7,828) (260.9%) 4‐4045 MUNICIPAL BUSINESS3,377 4,068 4,6822,350 2,249(2,433) (108.2%) 4‐4048 FUEL COSTS179,799 256,923 265,848250,000 236,146(29,702) (12.6%)4‐4049 SIGNAGE4,649 4,439 6,9855,000 5,268(1,717) (32.6%) 4‐4050 FIELD PAINT21,661 21,071 20,77825,500 2,100(18,678) (889.4%) 4‐4051 HORTICULTURE PROGRAM14,451 15,443 16,58116,500 16,045(536) (3.3%) 4‐4052 FERT/GRASS SEED17,623 18,829 10,20233,000 23,96113,759 57.4% 4‐4053 PARK ELEC/LIGHTING16,388 20,974 9,73418,000 16,5336,799 41.1% 4‐4054 IRRIGATION1,139 2,148 4,7705,100 4,012(758) (18.9%) 4‐4059 MAYOR'S ANTI LITTER CAMPAIGN2,018 ‐ ‐1,500 ‐‐‐ 4‐5001 CONFERENCES2,664 ‐ ‐450 ‐‐‐ 4‐5021 MOBILE PLAN CHARGES‐ ‐ 24,85625,398 29,4464,590 15.6% 4‐5026 COURSES & SEMINARS16,844 14,904 13,62113,000 6,680(6,941) (103.9%) 4‐5028 MEMBERSHIPS6,744 3,732 4,7428,200 10,9896,247 56.8% 4‐5029 MILEAGE14,182 1,243 1,1371,750 1,022(115) (11.3%) Page 29 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Operational Services ‐ Overall Summary+/‐ $20,000 AND +/‐ 10% Change4‐5032 VEHICLE REPAIRS79,693 161,718 181,302144,000 94,225(87,077) (92.4%)4‐5037 PROPERTY IMPROVEMENT29,348 45,637 45,99540,000 32,033(13,962) (43.6%) 4‐5038 BUILDING REPAIR & MAINTENANCE20,714 22,584 21,87124,000 36,48614,615 40.1% 4‐5039 INSURANCE FEES24,632 26,000 25,45928,600 28,6003,141 11.0% 4‐5042 ADVERTISING24,413 32,321 22,19125,350 24,2662,075 8.6% 4‐5043 CONSULTING5,116 4,200 7,12715,000 15,0007,873 52.5% 4‐5045 PHOTOCOPIER CHARGES13,098 5,342 10,6497,545 13,9253,276 23.5% 4‐5047 PURCHASE OF TREES52,781 51,317 52,51355,000 54,9842,471 4.5% 4‐5059 CONTRACTS2,054,130 2,163,827 2,579,8762,566,061 2,514,649(65,227) (2.6%) 4‐5060 COST RECOVERY(2,008) (6,454) (4,374)‐ (558)3,816 683.9% 4‐5062 COLLECTION CONTRACTS1,394,682 1,578,311 1,608,7831,658,783 1,599,783(9,000) (0.6%) 4‐5063 WASTE DISPOSAL FEE12,947 5,510 10,16018,000 15,5975,437 34.9% 4‐5064 CONTRACTS ‐ GRASS CUTTING13,153 14,942 11,89224,000 25,60013,708 53.5% 4‐5077 REALTY TAXES54,847 ‐ ‐‐‐‐#DIV/0! 4‐5086 SECURITY31,864 26,354 39,17430,000 22,647(16,527) (73.0%) 4‐5087 ARBORICULTURAL CONTRACT45,718 34,052 58,73170,000 69,28410,553 15.2% 4‐5088 SHRUB BED MAINTENANCE87,996 73,397 107,736106,000 106,000(1,736) (1.6%) 4‐6000 CAPITAL LOAN REPAYMENT297,686 304,542 311,556318,731 318,7317,175 2.3% 4‐6001 BANK CHARGES69,785 62,929 53,53748,740 48,740(4,797) (9.8%) 4‐6002 ACTIVE NET CHARGES AND FEES1,214 1,216 1,8241,000 868(956) (110.1%) 4‐8003 CONTRIBUTIONS TO DISCRETIONARY RESERVES268,884 341,355 374,482163,011 486,047111,565 23.0% TOTAL OTHER EXPENSES 6,504,2296,550,330 7,125,790 6,860,846 7,036,927 (88,863) (1.3%) TOTAL EXPENSES 11,042,617 11,288,445 11,885,616 11,625,487 11,640,018 (245,598) (2.1%) NET BUDGET 9,991,461 10,009,70410,553,416 10,479,787 10,267,127 (286,289) (2.8%) Page 30 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(24,432) (31,806) ‐‐ (849)849 100.0% Total Revenue (24,432) (31,806) ‐ ‐ (849) 849 100.0% EXPENSE: 4‐2000 SALARIES ‐ F/T383,498 411,733 214,862244,924 244,09429,232 12.0%Related to Step increases and cola4‐2001 SALARIES ‐ O/T308 ‐ ‐‐‐‐‐ 4‐2002 SALARIES ‐ P/T1,118 ‐ ‐‐‐‐‐ 4‐2090 YEAR END ACCRUALS16,055 (30,166) 9,367‐‐(9,367) ‐ 4‐2100 BENEFITS ‐ OMERS40,112 47,653 36,31727,122 27,025(9,292) (34.4%) 4‐2101 BENEFITS ‐ EHT7,139 8,073 6,0144,427 4,416(1,598) (36.2%) 4‐2102 BENEFITS ‐ WSIB2,477 2,519 1,7421,703 1,543(199) (12.9%) 4‐2103 BENEFITS ‐ CPP10,959 10,635 9,2205,006 4,883(4,337) (88.8%) 4‐2104 BENEFITS ‐ EI5,010 4,950 4,1252,312 2,236(1,889) (84.5%) 4‐2105 BENEFITS ‐ DENTAL6,975 6,580 4,7273,071 3,130(1,597) (51.0%) 4‐2106 BENEFITS ‐ HEALTH11,976 11,621 8,0755,273 5,511(2,564) (46.5%) 4‐2107 BENEFITS ‐ LTD/ADD5,665 7,641 5,3115,303 4,969(342) (6.9%) 4‐2108 BENEFITS ‐ OTHER1,589 1,997 1,4291,012 1,097(332) (30.3%) 4‐2201 SALARY SAVINGS‐‐‐(39,211) ‐‐‐ TOTAL SALARIES & BENEFITS 492,881 483,236 301,189 260,942 298,904 (2,285) (0.8%) 4‐3000 PURCHASE CARD CLEARING(13) 12 ‐‐‐‐‐ 4‐4000 OFFICE SUPPLIES5,902 4,899 4,3217,400 6,2631,942 31.0% 4‐4002 RECEPTIONS‐38 ‐‐‐‐‐ 4‐4004 SUBSCRIPTIONS/PUBLICATIONS511 180 ‐500 ‐‐‐ 4‐4007 COMPUTER SUPPLIES79 ‐ ‐‐‐‐‐ 4‐4010 CLOTHING ALLOWANCE268 1,566 ‐‐‐‐‐ 4‐4045 MUNICIPAL BUSINESS2,608 3,978 4,2881,900 1,845(2,443) (132.4%) 4‐5001 CONFERENCES2,664 ‐ ‐450 ‐‐‐ 4‐5021 MOBILE PLAN CHARGES‐ ‐ 1,5931,102 1,353(240) (17.7%) 4‐5026 COURSES & SEMINARS10,883 9,901 6,4606,000 4,970(1,490) (30.0%) Departmental AdministrationPage 31 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Departmental Administration4‐5028 MEMBERSHIPS6,027 2,502 2,9546,700 5,0182,064 41.1% 4‐5029 MILEAGE14,037 1,025 9331,000 822(111) (13.5%) 4‐5045 PHOTOCOPIER CHARGES10,383 2,531 7,2573,836 8,6971,440 16.6% 4‐5059 CONTRACTS3,429 1,949 ‐10,000 ‐‐‐ TOTAL OTHER EXPENSES 56,778 28,581 27,806 38,888 28,968 1,162 4.0% TOTAL EXPENSES 549,659 511,817 328,995 299,830 327,872 (1,123) (0.3%) NET BUDGET 525,227 480,011 328,995 299,830 327,023 (1,972) (0.6%) Page 32 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(67,832) (59,003) (93,625)(45,000) ‐(93,625) ‐ Total Revenue (67,832) (59,003) (93,625) (45,000) ‐ (93,625) ‐ EXPENSE: 4‐2000 SALARIES ‐ F/T232,828 250,127 297,306367,295 368,30871,002 19.3%Fleet supervisor salary was captured based on 2019 which was only for 6 4‐2001 SALARIES ‐ O/T8,299 4,436 24,490‐ 7,081(17,409) (245.9%) 4‐2002 SALARIES ‐ P/T19,060 30,553 78‐‐(78) ‐ 4‐2090 YEAR END ACCRUALS4,285 3,146 3,357‐‐(3,357) ‐ 4‐2100 BENEFITS ‐ OMERS25,103 28,300 30,04537,340 37,5327,487 19.9% 4‐2101 BENEFITS ‐ EHT5,092 5,539 6,2927,162 7,276984 13.5% 4‐2102 BENEFITS ‐ WSIB1,958 2,130 2,4202,755 2,798378 13.5% 4‐2103 BENEFITS ‐ CPP9,755 11,320 11,71213,530 13,7882,076 15.1% 4‐2104 BENEFITS ‐ EI4,537 5,461 5,1526,250 6,2561,104 17.6% 4‐2105 BENEFITS ‐ DENTAL5,178 6,077 6,8018,301 8,2021,401 17.1% 4‐2106 BENEFITS ‐ HEALTH11,068 11,682 12,49614,251 14,0641,568 11.1% 4‐2107 BENEFITS ‐ LTD/ADD3,709 4,877 5,4647,560 7,5842,120 28.0% 4‐2108 BENEFITS ‐ OTHER1,075 1,274 1,3091,637 1,659350 21.1% TOTAL SALARIES & BENEFITS 331,947 364,922 406,922 466,081 474,548 67,626 14.3% 4‐2300 INTERNAL EQUIPMENT RENTAL(233,659) (234,100) (322,200)(322,600) (322,600)(400) (0.1%) 4‐2302 INTERNAL FUEL RECOVERY(8,339) (37,403) (28,497)(40,000) (40,000)(11,503) (28.8%) 4‐4010 CLOTHING ALLOWANCE‐ ‐ 2,3442,080 2,080(264) (12.7%) 4‐4015 OPERATING MATERIALS7,725 12,236 17,04113,320 12,343(4,698) (38.1%) 4‐4018 LICENSES28,768 30,134 40,01130,000 27,998(12,013) (42.9%) 4‐4019 VEHICLE SUPPLIES335,362 276,460 245,773250,000 224,698(21,075) (9.4%) 4‐4021 EQUIPMENT ‐ OTHER13,025 11,650 8,25210,000 10,0001,748 17.5% 4‐4022 TOOLS2,670 2,611 2,9945,000 3,692698 18.9% 4‐4048 FUEL COSTS179,799 256,923 265,848250,000 236,146(29,702) (12.6%)Market index for fuel. Fuel cost has gone down significantly in 2020 as compared to 2019. Lower than expected snow days in March and Covid‐19 impact to fuel consumption Fleet & Equipment OperationsPage 33 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Fleet & Equipment Operations4‐5021 MOBILE PLAN CHARGES‐ ‐ 227673 849622 73.3% 4‐5032 VEHICLE REPAIRS79,693 161,718 181,302144,000 94,225(87,077) (92.4%)Lower than expected vehicle breakdown leading to lower repair cost and lower vehicle rental expense. Plus the newer vehicles were added to the fleet.4‐5039 INSURANCE FEES24,632 26,000 25,45928,600 28,6003,141 11.0% 4‐8003 CONTRIBUTIONS TO DISCRETIONARY RESERVES63,582 54,920 93,62545,000 ‐(93,625) ‐ TOTAL OTHER EXPENSES 493,258 561,149 532,179 416,073 278,031 (254,148) (91.4%) TOTAL EXPENSES 825,205 926,071 939,101 882,154 752,579 (186,522) (24.8%) NET BUDGET 757,373 867,068 845,476837,154 752,579 (92,897) (12.3%) Page 34 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(13,503) (14,245) (10,363)(13,000) (13,236)2,873 21.7% Total Revenue (13,503) (14,245) (10,363) (13,000) (13,236) 2,873 21.7% EXPENSE: 4‐2000 SALARIES ‐ F/T237,871 294,876 395,226328,802 593,166197,940 33.4%offset by the savings in Road maintenance. Plus the annual stel increase and Cola4‐2001 SALARIES ‐ O/T24,955 30,347 45,31914,000 20,188(25,131) (124.5%)Not as much OT required and also due to the coversion of one P/T employee to F/T employee reducing the overall OT requirements 4‐2002 SALARIES ‐ P/T59,569 121,448 86,04022,413 42,607(43,433) (101.9%)PT budget in 2020 is less due to conversion to F/T request 4‐2090 YEAR END ACCRUALS‐ 790 276‐ (981)(1,257) (128.1%) 4‐2100 BENEFITS ‐ OMERS23,691 33,959 44,21331,638 48,0623,849 8.0% 4‐2101 BENEFITS ‐ EHT6,035 8,778 10,0287,097 10,846818 7.5% 4‐2102 BENEFITS ‐ WSIB2,260 3,330 3,8422,730 4,171329 7.9% 4‐2103 BENEFITS ‐ CPP12,123 16,790 18,69015,386 23,8015,111 21.5% 4‐2104 BENEFITS ‐ EI5,785 8,049 8,5367,207 10,4791,943 18.5% 4‐2105 BENEFITS ‐ DENTAL3,377 6,301 7,3668,633 10,9453,579 32.7% 4‐2106 BENEFITS ‐ HEALTH6,733 11,524 13,77614,821 20,4876,711 32.8% 4‐2107 BENEFITS ‐ LTD/ADD2,705 4,860 6,6126,625 10,1603,548 34.9% 4‐2108 BENEFITS ‐ OTHER794 1,282 1,5761,466 2,321745 32.1% TOTAL SALARIES & BENEFITS 385,898 542,334 641,500 460,818 796,252 154,752 19.4% 4‐4015 OPERATING MATERIALS646,348 448,265 563,447424,733 558,418(5,029) (0.9%) 4‐5059 CONTRACTS700,739 786,180 992,307785,283 845,151(147,156) (17.4%) 4‐8003 CONTRIBUTIONS TO DISCRETIONARY RESERVES4,711 4,711 4,7114,711 4,711‐‐ TOTAL OTHER EXPENSES 1,351,7981,239,156 1,560,465 1,214,727 1,408,280 (152,185) (10.8%) TOTAL EXPENSES 1,737,696 1,781,490 2,201,965 1,675,545 2,204,532 2,5670.1% NET BUDGET 1,724,193 1,767,245 2,191,602 1,662,545 2,191,296 (306) (0.0%) Winter ManagementPage 35 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(20,669) (33,435) (80,570)(80,000) (80,000)(570) (0.7%) 3‐1940 OCIF RESERVE CONT'N‐ (179,754) (200,000)(200,000) (200,000)‐‐ Total Revenue (20,669) (213,189)(280,570) (280,000) (280,000) (570) (0.2%) EXPENSE: 4‐2000 SALARIES ‐ F/T794,904 758,707 772,101879,252 633,651(138,450) (21.8%)Savings are offset by overage in winter management due to payroll 4‐2001 SALARIES ‐ O/T20,110 27,707 20,30614,000 11,243(9,063) (80.6%) 4‐2002 SALARIES ‐ P/T50,832 48,356 26,5935,603 28,3171,724 6.1% 4‐2090 YEAR END ACCRUALS3,260 11,103 3,499‐ (5,972)(9,471) (158.6%) 4‐2100 BENEFITS ‐ OMERS83,459 75,060 71,16087,964 65,379(5,781) (8.8%) 4‐2101 BENEFITS ‐ EHT17,422 16,042 14,40417,521 13,692(712) (5.2%) 4‐2102 BENEFITS ‐ WSIB6,584 6,064 5,4906,739 5,266(224) (4.3%) 4‐2103 BENEFITS ‐ CPP32,107 29,965 29,46134,424 23,083(6,378) (27.6%) 4‐2104 BENEFITS ‐ EI14,585 13,674 12,86915,927 10,077(2,792) (27.7%) 4‐2105 BENEFITS ‐ DENTAL19,290 16,619 15,47820,419 15,592114 0.7% 4‐2106 BENEFITS ‐ HEALTH35,636 30,393 27,04535,056 26,850(195) (0.7%) 4‐2107 BENEFITS ‐ LTD/ADD13,331 14,167 13,64718,409 13,66013 0.1% 4‐2108 BENEFITS ‐ OTHER3,792 3,628 3,2033,920 3,064(139) (4.5%) 4‐2200 WAGE RECOVERY‐ (690) ‐‐‐‐‐ TOTAL SALARIES & BENEFITS 1,095,312 1,050,795 1,015,256 1,139,234 843,902 (171,354) (20.3%) 4‐4010 CLOTHING ALLOWANCE13,862 9,820 10,59414,000 14,0003,406 24.3% 4‐4015 OPERATING MATERIALS72,755 70,619 73,23172,318 72,318(913) (1.3%) 4‐5021 MOBILE PLAN CHARGES‐ ‐ 9,71811,689 13,0063,288 25.3% 4‐5059 CONTRACTS545,498 425,272 604,697663,540 657,79953,102 8.1% TOTAL OTHER EXPENSES 632,115 505,711 698,240 761,547 757,123 58,883 7.8% TOTAL EXPENSES 1,727,427 1,556,506 1,713,496 1,900,781 1,601,025 (112,471) (7.0%) NET BUDGET 1,706,758 1,343,317 1,432,926 1,620,781 1,321,025 (111,901) (8.5%) Road MaintenancePage 36 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(15,809) (40,562) (32,376)(30,000) (30,699)(1,677) (5.5%) Total Revenue (15,809) (40,562) (32,376) (30,000) (30,699) (1,677) (5.5%) EXPENSE: 4‐2000 SALARIES ‐ F/T18,479 19,821 15,976‐‐(15,976) ‐ 4‐2002 SALARIES ‐ P/T17,219 18,109 18,31929,070 13,142(5,177) (39.4%) 4‐2090 YEAR END ACCRUALS‐ 476 (476)‐‐476 ‐ 4‐2100 BENEFITS ‐ OMERS3,581 3,756 3,3761,234 1,201(2,175) (181.1%) 4‐2101 BENEFITS ‐ EHT698 741 671535 260(411) (158.1%) 4‐2102 BENEFITS ‐ WSIB269 285 258206 102(156) (152.9%) 4‐2103 BENEFITS ‐ CPP1,343 1,251 1,416799 476(940) (197.5%) 4‐2104 BENEFITS ‐ EI754 721 777722 295(482) (163.4%) 4‐2105 BENEFITS ‐ DENTAL343 253 362‐‐(362) ‐ 4‐2106 BENEFITS ‐ HEALTH651 747 618‐‐(618) ‐ 4‐2107 BENEFITS ‐ LTD/ADD350 439 389‐‐(389) ‐ 4‐2108 BENEFITS ‐ OTHER88 99 82‐‐(82) ‐ TOTAL SALARIES & BENEFITS 43,775 46,698 41,768 32,566 15,476 (26,292)(169.9%) 4‐4013 UTILITIES389,177 350,322 368,519375,000 368,500(19) (0.0%) 4‐4015 OPERATING MATERIALS11,278 9,165 7,24013,326 3,872(3,368) (87.0%) 4‐5059 CONTRACTS264,407 286,320 289,629273,000 264,971(24,658) (9.3%) Due to the crossing guards savings due to COVID 194‐5060 COST RECOVERY‐ (60) ‐‐‐‐‐ 4‐6000 CAPITAL LOAN REPAYMENT297,686 304,542 311,556318,731 318,7317,175 2.3% 4‐6001 BANK CHARGES69,785 62,929 53,53748,740 48,740(4,797) (9.8%) TOTAL OTHER EXPENSES 1,032,3331,013,218 1,030,481 1,028,797 1,004,814 (25,667) (2.6%) TOTAL EXPENSES 1,076,108 1,059,916 1,072,249 1,061,363 1,020,290 (51,959) (5.1%) NET BUDGET 1,060,299 1,019,354 1,039,873 1,031,363 989,591 (50,282) (5.1%) Traffic ManagementPage 37 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(53,521) (39,023) (39,320)(4,000) (3,299)(36,021) (1,091.9%)Revenue related to scrap metal reduced as it is now collected by GFL3‐1205 SALES(2,987) (2,981) (2,475)(3,000) (2,273)(202) (8.9%) 3‐1803 OTHER GRANTS(237,061) (230,730) (253,584)(260,000) (260,000)6,416 2.5% Total Revenue (293,569) (272,734)(295,379) (267,000) (265,572) (29,807) (11.2%) EXPENSE: 4‐2000 SALARIES ‐ F/T81,580 11,215 1,49770,629 22,04420,547 93.2%4‐2002 SALARIES ‐ P/T10,908 80,975 77,281‐ 52,419(24,862) (47.4%)4‐2090 YEAR END ACCRUALS(1,794) 6,203 ‐‐‐‐‐ 4‐2100 BENEFITS ‐ OMERS6,582 47 ‐7,055 2,4582,458 100.0% 4‐2101 BENEFITS ‐ EHT1,785 1,730 1,5151,377 1,53116 1.0% 4‐2102 BENEFITS ‐ WSIB640 537 568530 58921 3.6% 4‐2103 BENEFITS ‐ CPP3,133 3,436 3,2322,706 2,659(573) (21.5%) 4‐2104 BENEFITS ‐ EI1,439 1,432 1,4581,250 1,160(298) (25.7%) 4‐2105 BENEFITS ‐ DENTAL2,071 2,135 2,0981,660 1,973(125) (6.3%) 4‐2106 BENEFITS ‐ HEALTH3,541 3,673 3,5862,850 3,338(248) (7.4%) 4‐2107 BENEFITS ‐ LTD/ADD1,477 1,420 1,2571,650 1,411154 10.9% 4‐2108 BENEFITS ‐ OTHER377 335 314315 31951.6% TOTAL SALARIES & BENEFITS 111,739 113,138 92,806 90,022 89,901 (2,905) (3.2%) 4‐4015 OPERATING MATERIALS99,394 78,747 59,54850,000 52,000(7,548) (14.5%) 4‐4059 MAYOR'S ANTI LITTER CAMPAIGN2,018 ‐ ‐1,500 ‐‐‐ 4‐5021 MOBILE PLAN CHARGES‐ ‐ 599551 61920 3.2% 4‐5042 ADVERTISING24,413 32,321 22,19125,350 24,2662,075 8.6% 4‐5059 CONTRACTS534,969 648,907 676,321814,138 726,62850,307 6.9% 4‐5060 COST RECOVERY(2,008) (6,394) (4,374)‐ (558)3,816 683.9% 4‐5062 COLLECTION CONTRACTS1,394,682 1,578,311 1,608,7831,658,783 1,599,783(9,000) (0.6%) TOTAL OTHER EXPENSES 2,053,4682,331,892 2,363,068 2,550,322 2,402,738 39,670 1.7% TOTAL EXPENSES 2,165,207 2,445,030 2,455,874 2,640,344 2,492,639 36,765 1.5% PT employee is covering a F/T employee who is on medical leaveWaste ManagementPage 38 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Waste ManagementNET BUDGET 1,871,638 2,172,296 2,160,495 2,373,344 2,227,067 66,572 3.0% Page 39 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1201 OTHER(10,525) (16,369) (19,994)(5,500) (10,600)(9,394) (88.6%) 3‐1206 DONATIONS(350) (250) ‐‐‐‐#DIV/0! Total Revenue (10,875) (16,619) (19,994) (5,500) (10,600) (9,394) (88.6%) EXPENSE: 4‐2000 SALARIES ‐ F/T232,395 239,673 248,959262,707 256,5087,549 2.9% 4‐2001 SALARIES ‐ O/T586 121 ‐‐‐‐‐ 4‐2002 SALARIES ‐ P/T18,523 ‐ ‐‐ 840840 100.0% 4‐2090 YEAR END ACCRUALS778 8,752 (5,332)‐ (6,604)(1,272) (19.3%) 4‐2100 BENEFITS ‐ OMERS21,055 24,935 26,66028,955 28,1931,533 5.4% 4‐2101 BENEFITS ‐ EHT4,927 4,700 4,8785,123 5,034156 3.1% 4‐2102 BENEFITS ‐ WSIB1,789 1,633 1,6881,970 1,936248 12.8% 4‐2103 BENEFITS ‐ CPP9,128 7,057 7,5677,847 7,799232 3.0% 4‐2104 BENEFITS ‐ EI3,965 3,350 3,3723,625 3,304(68) (2.1%) 4‐2105 BENEFITS ‐ DENTAL3,566 3,897 3,8974,814 4,473576 12.9% 4‐2106 BENEFITS ‐ HEALTH7,472 6,664 6,6108,265 7,542932 12.4% 4‐2107 BENEFITS ‐ LTD/ADD3,918 4,691 5,2076,136 6,141934 15.2% 4‐2108 BENEFITS ‐ OTHER1,049 1,139 1,0931,171 1,246153 12.3% TOTAL SALARIES & BENEFITS 309,151 306,612 304,599 330,613 316,412 11,813 3.7% 4‐4000 OFFICE SUPPLIES1,772 2,360 1,4031,900 1,072(331) (30.9%) 4‐4045 MUNICIPAL BUSINESS769 89 393450 40411 2.7% 4‐5026 COURSES & SEMINARS5,961 5,003 7,1617,000 1,710(5,451) (318.8%) 4‐5028 MEMBERSHIPS717 1,230 1,7881,500 5,9724,184 70.1% 4‐5029 MILEAGE145 219 204750 200(4) (2.0%) 4‐5043 CONSULTING5,116 4,200 7,12715,000 15,0007,873 52.5% 4‐5045 PHOTOCOPIER CHARGES2,714 2,810 3,3923,709 5,2281,836 35.1% TOTAL OTHER EXPENSES 17,194 15,911 21,468 30,309 29,586 8,118 27.4% TOTAL EXPENSES 326,345 322,523 326,067 360,922 345,998 19,931 5.8% Park Operations AdministrationPage 40 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Park Operations AdministrationNET BUDGET 315,470 305,904 306,073 355,422 335,398 29,325 8.7% Page 41 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)REVENUE: 3‐1014 SUBDIVISION APPLICATIONS‐ (50,625) (124,116)(80,100) (71,416)(52,700) (73.8%)Development driven revenues 3‐1015 SITE PLAN APPLICATIONS‐ (40,894) (82,038)(33,600) (33,600)(48,438) (144.2%)Development driven revenues 3‐1023 SUBDIVISION ENTRY FEATURES MTCE FEES‐‐‐(1,000) (1,000)1,000 100.0% 3‐1024 STREET TREE PLANTING FEES‐ (26,352) (89,000)(1,000) (1,000)(88,000) (8,800.0%) 3‐1106 LANDSCAPE FEES(161,217) (132,353) ‐(1,000) (342,820)342,820 100.0%Development driven revenues 3‐1201 OTHER(31,756) (41,950) (33,236)(33,500) (31,500)(1,736) (5.5%) 3‐1206 DONATIONS‐ (1,271) ‐‐‐‐‐ 3‐1303 BALL DIAMOND/SOCCER FIELDS(186,579) (191,621) (141,903)(164,400) (100,000)(41,903) (41.9%)Lower revenue due to COVID 19 restrictions 3‐1333 CONTRIBUTIONS FROM DEVELOPERS(72,875) (16,000) ‐‐‐‐‐ 3‐1933 LANDSCAPE FEE RESERVE CONT'N(15,885) (13,877) (14,000)(75,000) (75,000)61,000 81.3%Relate to additional planned draw from landscape fee reserve for 2020 3‐1963 PARKS DEV & FAC DC CONT'N(136,156) (115,640) (115,600)(115,600) (115,600)‐‐ Total Revenue (604,468) (630,583)(599,893) (505,200) (771,936) 172,043 22.3% EXPENSE: 4‐2000 SALARIES ‐ F/T957,520 963,247 1,090,7261,084,271 1,058,489(32,237) (3.0%) 4‐2001 SALARIES ‐ O/T75,159 90,963 89,78880,350 72,722(17,066) (23.5%) 4‐2002 SALARIES ‐ P/T444,370 457,007 434,525468,217 315,980(118,545) (37.5%)Primarily due to COVID 19 lot of parks were closed and service levels 4‐2090 YEAR END ACCRUALS(11,479) 4,973 1,110‐ (5,759)(6,869) (119.3%) 4‐2100 BENEFITS ‐ OMERS105,517 109,263 117,511107,391 110,725(6,786) (6.1%) 4‐2101 BENEFITS ‐ EHT28,722 29,649 31,43131,321 27,988(3,443) (12.3%) 4‐2102 BENEFITS ‐ WSIB10,669 11,290 12,00312,048 10,765(1,238) (11.5%) 4‐2103 BENEFITS ‐ CPP55,458 58,500 65,03667,810 56,359(8,677) (15.4%) 4‐2104 BENEFITS ‐ EI26,592 28,056 29,42933,337 25,596(3,833) (15.0%) 4‐2105 BENEFITS ‐ DENTAL20,335 19,656 20,47826,728 23,3342,856 12.2% 4‐2106 BENEFITS ‐ HEALTH35,543 34,862 38,00845,887 43,2575,249 12.1% 4‐2107 BENEFITS ‐ LTD/ADD14,965 18,230 20,92522,169 23,0922,167 9.4% 4‐2108 BENEFITS ‐ OTHER4,316 4,680 4,8194,835 5,146327 6.4% TOTAL SALARIES & BENEFITS 1,767,687 1,830,376 1,955,789 1,984,364 1,767,694(188,095) (10.6%) 4‐4009 SAFETY SUPPLIES7,326 7,322 8,5147,500 6,849(1,665) (24.3%) Park OperationsPage 42 of 43
2017 2018 20192020 20202020 Fcst vs 2020 Fcst vsFull Year Full Year Full YearApproved Forecast2019 Actual 2019 Actual Variance ExplanationActuals Actuals ActualsBudget to Year‐endIncrease / (Decrease) Increase / (Decrease)Park Operations4‐4010 CLOTHING ALLOWANCE8,549 8,950 9,5599,000 8,966(593) (6.6%) 4‐4013 UTILITIES90,085 35,501 33,77140,000 42,1898,418 20.0% 4‐4015 OPERATING MATERIALS65,458 70,257 52,78570,000 70,96218,177 25.6% 4‐4021 EQUIPMENT ‐ OTHER12,220 11,761 10,70112,000 12,0001,299 10.8% 4‐4022 TOOLS2,684 3,022 3,0573,500 3,06360.2% 4‐4023 PATHWAY MAINTENANCE MATERIALS39,537 50,328 38,13642,300 33,701(4,435) (13.2%) 4‐4024 FENCE MATERIALS9,252 12,734 10,82820,000 3,000(7,828) (260.9%) 4‐4049 SIGNAGE4,649 4,439 6,9855,000 5,268(1,717) (32.6%) 4‐4050 FIELD PAINT21,661 21,071 20,77825,500 2,100(18,678) (889.4%) 4‐4051 HORTICULTURE PROGRAM14,451 15,443 16,58116,500 16,045(536) (3.3%) 4‐4052 FERT/GRASS SEED17,623 18,829 10,20233,000 23,96113,759 57.4% 4‐4053 PARK ELEC/LIGHTING16,388 20,974 9,73418,000 16,5336,799 41.1% 4‐4054 IRRIGATION1,139 2,148 4,7705,100 4,012(758) (18.9%) 4‐5021 MOBILE PLAN CHARGES‐ ‐ 12,72011,383 13,619899 6.6% 4‐5037 PROPERTY IMPROVEMENT29,348 45,637 45,99540,000 32,033(13,962) (43.6%) 4‐5038 BUILDING REPAIR & MAINTENANCE20,714 22,584 21,87124,000 36,48614,615 40.1% 4‐5047 PURCHASE OF TREES52,781 51,317 52,51355,000 54,9842,471 4.5% 4‐5059 CONTRACTS5,088 15,199 16,92120,100 20,1003,179 15.8% 4‐5063 WASTE DISPOSAL FEE12,947 5,510 10,16018,000 15,5975,437 34.9% 4‐5064 CONTRACTS ‐ GRASS CUTTING13,153 14,942 11,89224,000 25,60013,708 53.5% 4‐5077 REALTY TAXES54,847 ‐ ‐‐‐‐‐ 4‐5086 SECURITY31,864 26,354 39,17430,000 22,647(16,527) (73.0%) 4‐5087 ARBORICULTURAL CONTRACT45,718 34,052 58,73170,000 69,28410,553 15.2% 4‐5088 SHRUB BED MAINTENANCE87,996 73,397 107,736106,000 106,000(1,736) (1.6%) 4‐6002 ACTIVE NET CHARGES AND FEES1,214 1,216 1,8241,000 868(956) (110.1%) 4‐8003 CONTRIBUTIONS TO DISCRETIONARY RESERVES200,592 281,724 276,146113,300 481,336205,190 42.6%Contribution of unplanned development revenue to reserves TOTAL OTHER EXPENSES 867,284 854,711 892,084 820,183 1,127,203 235,119 20.9% TOTAL EXPENSES 2,634,971 2,685,087 2,847,873 2,804,547 2,894,897 47,024 1.6% NET BUDGET 2,030,503 2,054,504 2,247,980 2,299,347 2,122,961 (125,019) (5.9%) Page 43 of 43