Agenda - Finance Advisory Committee - 20240123Town of Aurora
Finance Advisory Committee
Meeting Agenda
Date:Tuesday, January 23, 2024
Time:5:45 p.m.
Location:Holland Room, Aurora Town Hall
Meetings are available to the public in person and via live stream on the Town’s YouTube channel.
To participate, please visit aurora.ca/participation.
Pages
1.Call to Order
2.Land Acknowledgement
3.Approval of the Agenda
4.Declarations of Pecuniary Interest and General Nature Thereof
5.Receipt of the Minutes
5.1 Finance Advisory Committee Meeting Minutes of September 12, 2023 1
That the Finance Advisory Committee Meeting Minutes of
September 12, 2023, be received for information.
1.
6.Delegations
7.Matters for Consideration
7.1 Memorandum from Financial Management Advisor; Re: Budget Review of
the Aurora Sports Hall of Fame
5
That the memorandum regarding Budget Review of the Aurora
Sports Hall of Fame be received; and
1.
That the Finance Advisory Committee comments regarding
Budget Review of the Aurora Sports Hall of Fame be received
and referred to staff for consideration and further action as
appropriate.
2.
7.2 Memorandum from Project Management Office; Re: Municipal Service
Delivery Review Update
22
That the memorandum regarding Municipal Service Delivery
Review Update be received for information.
1.
8.New Business
9.Adjournment
Town of Aurora
Finance Advisory Committee
Meeting Minutes
Date:
Time:
Location:
Tuesday, September 12, 2023
5:45 p.m.
Holland Room
Committee Members: Mayor Tom Mrakas (Chair)
Councillor Michael Thompson
Councillor Ron Weese
Other Attendees: Rachel Wainwright-van Kessel, Director, Finance
Jason Gaertner, Manager, Financial Management
Tracy Evans, Advisor, Financial Management*
Linda Bottos, Council/Committee Coordinator
*Attended electronically
_____________________________________________________________________
1. Call to Order
The Chair called the meeting to order at 5:47 p.m.
2. Land Acknowledgement
The Committee acknowledged that the meeting took place on Anishinaabe lands,
the traditional and treaty territory of the Chippewas of Georgina Island,
recognizing the many other Nations whose presence here continues to this day,
the special relationship the Chippewas have with the lands and waters of this
territory, and that Aurora has shared responsibility for the stewardship of these
lands and waters. It was noted that Aurora is part of the treaty lands of the
Mississaugas and Chippewas, recognized through Treaty #13 and the Williams
Treaties of 1923.
Page 1 of 29
Finance Advisory Committee Meeting Minutes
Tuesday, September 12, 2023 2
3. Approval of the Agenda
Moved by Councillor Weese
Seconded by Councillor Thompson
That the agenda as circulated by Legislative Services be approved.
Carried
4. 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.
5. Receipt of the Minutes
5.1 Finance Advisory Committee Meeting Minutes of June 13, 2023
Moved by Councillor Weese
Seconded by Councillor Thompson
1. That the Finance Advisory Committee meeting minutes of June 13,
2023, be received for information.
Carried
6. Delegations
None.
7. Matters for Consideration
7.1 Memorandum from Manager, Financial Management: Re: Finance Advisory
Committee Updated 2-Year Work Plan
Staff provided a brief overview of the memorandum and updated work
plan. The Committee had no further comments.
Moved by Councillor Thompson
Seconded by Councillor Weese
1. That the memorandum regarding Finance Advisory Committee
Updated 2-Year Work Plan be received; and
Page 2 of 29
Finance Advisory Committee Meeting Minutes
Tuesday, September 12, 2023 3
2. That the Finance Advisory Committee comments regarding Finance
Advisory Committee Updated 2-Year Work Plan be received and
referred to staff for consideration and further action as appropriate.
Carried
7.2 Memorandum from Financial Management Advisor; Re: Budget Review of
Council Administration and Office of the CAO
Staff provided a brief overview of the memorandum and line-by-line
budget for Council Administration and the Office of the CAO. The
Committee and staff discussed the Committee's departmental budget
review process and the Committee had no further comments.
Moved by Councillor Thompson
Seconded by Councillor Weese
1. That the memorandum regarding Budget Review of Council
Administration and Office of the CAO be received; and
2. That the Finance Advisory Committee comments regarding Budget
Review of Council Administration and Office of the CAO be received
and referred to staff for consideration and further action as
appropriate.
Carried
7.3 Memorandum from Project Management Office; Re: Town's Major Capital
Projects Performance Update
Staff provided a brief overview of the memorandum noting the proposed
new project dashboard approach to tracking the progress and key
performance indicators of capital projects. The Committee expressed
support for the project dashboard and inquired about the possibility of
Council and public access to this tool. The Committee further inquired as
to the possibility of the dashboard including a history of a given project’s
scope and budget change from what was originally approved. Staff agreed
to follow up and report back.
Moved by Councillor Weese
Seconded by Councillor Thompson
Page 3 of 29
Finance Advisory Committee Meeting Minutes
Tuesday, September 12, 2023 4
1. That the memorandum regarding Town’s Major Capital Projects
Performance Update be received for information.
Carried
8. New Business
The Committee inquired about the status of the Town’s investments under
Prudent Investor through the ONE Joint Investment Board (ONE JIB). Staff
advised on the fund’s positive performance over the past year noting the Town’s
contract will start this month and that fund performance will be reported to
Council on a regular basis.
9. Adjournment
Moved by Councillor Thompson
Seconded by Councillor Weese
That the meeting be adjourned at 6:05 p.m.
Carried
Page 4 of 29
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Memorandum
Finance
Re: Budget Review of the Aurora Sports Hall of Fame
To: Finance Advisory Committee
From: Tracy Evans, Financial Management Advisor
Date: January 23, 2024
Recommendation
1. That the memorandum regarding Budget Review of the Aurora Sports Hall of Fame
be received; and
2. That the Finance Advisory Committee comments regarding Budget Review of the
Aurora Sports Hall of Fame be received and referred to staff for consideration and
further 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 community 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 Sports Hall of Fame detailed budget materials
Page 5 of 29
Financial Statements of:
AURORA SPORTS HALL OF FAME
December 31, 2022
SUMMARY
Compilation Engagement Report 2
Balance Sheet 3
Statement of Income and Fund Balance 4
Notes to the financial statements 5
Attachment #1
Page 6 of 29
12764 Yonge Street Box 2046 Richmond Hill On L4E 1A3
Tel 905-773-0024 Fax 905-773-3075
2 | P a g e
FAWCETT & ISAAC CPAS
PROFESSIONAL CORPORATION
COMPILATION ENGAGEMENT REPORT
On the basis of information provided by management, I have compiled the balance sheet of
AURORA SPORTS HALL OF FAME for the year ending December 31, 2022, and the statement
of Income and Fund Balance for the period then ended.
Management is responsible for the accompanying financial information, including the accuracy and
completeness of the underlying information used to compile it and the selection of the basis of
accounting.
I performed this engagement in accordance with Canadian Standard on Related Services (CSRS)
4200, Compilation Engagements, which requires me to comply with relevant ethical requirements.
My responsibility is to assist management in the preparation of the financial information.
I did not perform an audit engagement or a review engagement, nor was I required to perform
procedures to verify the accuracy or completeness of the information provided by management.
Accordingly, I do not express an audit opinion or a review conclusion, or provide any form of
assurance on the financial information.
Readers are cautioned that the financial information December 31 not be appropriate for their
purposes.
Richmond Hill, Ontario Chartered Professional Accountant
April 15, 2023
Page 7 of 29
AURORA SPORTS HALL OF FAME
BALANCE SHEET
AS AT DECEMBER 31, 2022
(With comparative figures for the year as at DECEMBER 31, 2021)
3 | P a g e
ASSETS 2022 2021
Current Assets
Cash 124,835$ 100,955$
Accounts receivable 1,800 13,536
Taxes receivable 7,419 5,988
134,054$ 120,479$
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities 27,911$ 17,240$
FUND BALANCE
Reserve 75,560 75,357
Unrestricted fund 30,583 27,882
134,054$ 120,479$
Page 8 of 29
AURORA SPORTS HALL OF FAME
STAEMENT OF INCOME AND FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 2022
(With comparative figures for the year as at DECEMBER 31, 2021)
4 | P a g e
2022 2021
REVENUE
Town of Aurora Funding 29,900$ 29,300$
Induction celebration 26,499 16,835
Cornerstone 37,125 27,537
Web and communications 909 -
94,433 73,672
EXPENSES
Induction celebration 39,484 26,786
Administration and management 20,532 23,754
Web and communications 16,588 5,456
Other events 3,736 1,421
Nominations 738 50
Education 267 -
Collections - 3,266
91,529 60,733
Excess of revenue over expenses 2,904 12,939
Opening fund balance 103,239 90,300
Closing fund balance 106,143$ 103,239$
Page 9 of 29
AURORA SPORTS HALL OF FAME
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2022
5 | P a g e
NOTE 1
The basis of accounting applied in the preparation of the balance sheet of AURORA SPORTS
HALL OF FAME as at December 31, 2022 and the statement of income for the year then ended
is on the historical cost basis, reflecting cash transactions with the addition of:
Accounts receivable
Accounts payable and accrued charges
Taxes receivable as at the reporting date
Page 10 of 29
Aurora Sport Hall of Fame
Year End: December 31, 2022 Prepared by Reviewed by 6.14
Trial balance L/S
FD RI
4/3/2023 4/18/2023
Account Prelim Adj's Reclass Rep Annotation Rep 12/21 %Chg
1010 Pace Credit Union-General Acc't 49,261.98 0.00 0.00 49,261.98 25,584.94 93A. 1
1011 Pace Credit Union-Daily Int.Act 75,560.45 0.00 0.00 75,560.45 75,357.29 0A. 2
1250 Pace Savings-Membership Shares 12.59 0.00 0.00 12.59 12.59 0
A Cash 124,835.02 0.00 0.00 124,835.02 100,954.82 24
1210 Pledges Receivable 1,800.00 0.00 0.00 1,800.00 13,536.02 (87 )C. 1
C Accounts receivable, trade and other 1,800.00 0.00 0.00 1,800.00 13,536.02 (87 )
2550 GST/HST Payable 7,419.30 0.00 0.00 7,419.30 5,988.15 24FF. 2 FF. 1
F 7,419.30 0.00 0.00 7,419.30 5,988.15 24
2010 Accounts Payable (13,664.70 )0.00 0.00 (13,664.70 )(9,993.18 )37CC. 1
2050 Accrued Liabilities (14,250.00 )0.00 0.00 (14,250.00 )(7,250.00 )97FF. 4 FF. 5
CC Accounts payable and accrued liabilities (27,914.70 )0.00 0.00 (27,914.70 )(17,243.18 )62
3010 Operating Reserve (90,296.28 )62,620.92 0.00 (27,675.36 )(90,296.28 )(69 )
3020 Reserve 0.00 (75,560.45 )0.00 (75,560.45 )0.00 0
9999 Retained Earnings (12,939.53 )12,939.53 0.00 0.00 0.00 0
UU Equity (103,235.81 )0.00 0.00 (103,235.81 )(90,296.28 )14
4115 Ticket Sales (26,499.33 )0.00 0.00 (26,499.33 )(12,368.67 )114
4120 Pre-event Sponsor 0.00 0.00 0.00 0.00 (600.00 )(100 )
4170 Fantasy Auction (Crnstn)0.00 0.00 0.00 0.00 (3,866.57 )(100 )
691 (26,499.33 )0.00 0.00 (26,499.33 )(16,835.24 )57
6120 Town of Aurora Grant (29,900.00 )0.00 0.00 (29,900.00 )(29,300.00 )2
692 (29,900.00 )0.00 0.00 (29,900.00 )(29,300.00 )2
6100 Cornerstone Revenue (203.16 )0.00 0.00 (203.16 )(150.54 )35
6180 Presenting Sponsors (5,000.00 )0.00 0.00 (5,000.00 )(3,000.00 )67
6181 Other Dinner Sponsorhips (29,700.00 )0.00 0.00 (29,700.00 )(24,386.02 )22
6190 Fantasy Auction Revenue (2,221.54 )0.00 0.00 (2,221.54 )0.00 0
693 (37,124.70 )0.00 0.00 (37,124.70 )(27,536.56 )35
5110 Promotional Items (909.05 )0.00 0.00 (909.05 )0.00 0
694 (909.05 )0.00 0.00 (909.05 )0.00 0
9812 Executive Assistant 701.50 0.00 0.00 701.50 8,600.04 (92 )
9815 Dinner Management 13,824.63 0.00 0.00 13,824.63 12,501.89 11
9835 Fees & Memberships 864.00 0.00 0.00 864.00 185.60 366
9840 Legal & Accounting 1,211.13 0.00 0.00 1,211.13 1,800.00 (33 )
9855 Board,Staff & Volunteer Develop 1,053.07 0.00 0.00 1,053.07 78.16 1247
9860 Printing Costs 521.83 0.00 0.00 521.83 0.00 0
9870 BoG Support 769.82 0.00 0.00 769.82 0.00 0
9880 Stationery and Supplies 586.04 0.00 0.00 586.04 0.00 0
9885 Storage 1,000.00 0.00 0.00 1,000.00 574.24 74
9890 Management-Other 0.00 0.00 0.00 0.00 13.50 (100 )
741 20,532.02 0.00 0.00 20,532.02 23,753.43 (14 )
7110 Speaker/MC Fee 1,611.14 0.00 0.00 1,611.14 1,500.00 7
7112 Induction Video Production 4,144.51 0.00 0.00 4,144.51 4,144.51 0
7114 Event Signage 0.00 0.00 0.00 0.00 868.46 (100 )
7116 Advertising 773.28 0.00 0.00 773.28 217.58 255
7130 Dinner Costs 19,097.89 0.00 0.00 19,097.89 10,106.73 89
7132 Facility Decorations 0.00 0.00 0.00 0.00 236.65 (100 )
7136 AV Rental 2,488.08 0.00 0.00 2,488.08 2,331.29 7
7140 Inductee Keeper Plaques 1,253.71 0.00 0.00 1,253.71 2,683.57 (53 )
7150 Copy Writing 0.00 0.00 0.00 0.00 961.50 (100 )
7159 Program Design & Editing 385.96 0.00 0.00 385.96 1,678.52 (77 )
7160 Program Printing 4,407.72 0.00 0.00 4,407.72 1,532.07 188
7161 Printing-Advertising & Promo 181.32 0.00 0.00 181.32 0.00 0
7170 Inductee Sweaters 1,243.99 0.00 0.00 1,243.99 0.00 0
11/2/2023
12:27 PM Page 1
Page 11 of 29
Aurora Sport Hall of Fame
Year End: December 31, 2022 Prepared by Reviewed by 6.14-1
Trial balance L/S
FD RI
4/3/2023 4/18/2023
Account Prelim Adj's Reclass Rep Annotation Rep 12/21 %Chg
7189 Meet & Greet with Inductees 1,115.09 0.00 0.00 1,115.09 0.00 0
7190 Induction Dinner-Other 2,780.95 0.00 0.00 2,780.95 525.59 429
742 39,483.64 0.00 0.00 39,483.64 26,786.47 47
8220 Artifact Display Cases-Exhibitn 0.00 0.00 0.00 0.00 3,175.03 (100 )
8240 Induction Plaques 0.00 0.00 0.00 0.00 91.12 (100 )
743 0.00 0.00 0.00 0.00 3,266.15 (100 )
8390 Education-Other 267.32 0.00 0.00 267.32 0.00 0
744 267.32 0.00 0.00 267.32 0.00 0
8130 Website Licence & Hosting 374.38 0.00 0.00 374.38 2,373.27 (84 )
8135 Software Costs (Dropbox,etc.)289.68 0.00 0.00 289.68 0.00 0
8140 Brochure, Marketing Material 4,583.85 0.00 0.00 4,583.85 0.00 0
8160 Promotional Items & Giveaways 3,954.02 0.00 0.00 3,954.02 2,046.28 93
8165 Advertising/Media 1,329.75 0.00 0.00 1,329.75 0.00 0
8167 Christmas Cards 1,223.79 0.00 0.00 1,223.79 0.00 0
8190 Communications-Other 4,832.39 0.00 0.00 4,832.39 1,036.13 366
745 16,587.86 0.00 0.00 16,587.86 5,455.68 204
9300 Fees & Memberships 10,184.34 0.00 0.00 10,184.34 0.00 0
746 10,184.34 0.00 0.00 10,184.34 0.00 0
8410 Nominations Advertising 121.50 0.00 0.00 121.50 0.00 0
8490 Induction Expense-Other 616.23 0.00 0.00 616.23 0.00 0
8615 Nominations Advertising 0.00 0.00 0.00 0.00 50.00 (100 )
749 737.73 0.00 0.00 737.73 50.00 1375
7310 Street Sale Registration 65.56 0.00 0.00 65.56 0.00 0
7312 Street Sales Promo/Giveaways 752.74 0.00 0.00 752.74 0.00 0
7399 Events-Other 2,918.06 0.00 0.00 2,918.06 1,420.54 105
750 3,736.36 0.00 0.00 3,736.36 1,420.54 163
0.00 0.00 0.00 0.00 0.00 0
Net Income (Loss)2,903.81 2,903.81 12,939.53 (78 )
11/2/2023
12:27 PM Page 2
Page 12 of 29
PREPARED BY:
CHARTERED PROFESSIONAL ACCOUNTANT
SANDRA L FAWCETT, CPA
Unaudited Financial Statements of:
AURORA SPORTS HALL OF FAME
December 31, 2021
SUMMARY
Notice to Reader Report 2
Balance Sheet 3
Statement of Income and Fund Balance 4
Notes to Financial Statement 5
Page 13 of 29
CHARTERED PROFESSIONAL ACCOUNTANT
SANDRA L FAWCETT, CPA
2 |P a g e
12764 Yonge Street Box 2046 Richmond Hill ON L4E 1A3
Tel 905-773-0024 Fax 905-773-3075
COMPILATION ENGAGEMENT REPORT
On the basis of information provided by management, I have compiled the balance sheet of
Aurora Sports Hall Of Fame for the year ending December 31, 2021, and the statement of
income and fund balance for the period then ended.
Management is responsible for the accompanying financial information, including the accuracy
and completeness of the underlying information used to compile it and the selection of the basis
of accounting.
I performed this engagement in accordance with Canadian Standard on Related Services
(CSRS) 4200, Compilation Engagements, which requires me to comply with relevant ethical
requirements. My responsibility is to assist management in the preparation of the financial
information.
I did not perform an audit engagement or a review engagement, nor were I required to perform
procedures to verify the accuracy or completeness of the information provided by management.
Accordingly, I do not express an audit opinion or a review conclusion, or provide any form of
assurance on the financial information.
Readers are cautioned that the financial information may not be appropriate for their purposes.
Richmond Hill, Ontario Chartered Professional Accountant
April 8, 2022 Licensed Public Accountant
Page 14 of 29
AURORA SPORTS HALL OF FAME
BALANCE SHEET
AS AT DECEMBER 31, 2021
(With comparative figures as at December 31, 2020)
3 |P a g e
ASSETS 2021 2020
Current Assets
Cash 100,955$103,035$
Accounts receivable 13,536 -
Taxes receivable 5,988 1,076
120,479$104,111$
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities 17,239$6,311$
Deferred revenue -7,500
17,239 13,811
FUND BALANCE
Unrestricted fund 103,240 90,300
120,479$104,111$
Page 15 of 29
AURORA SPORTS HALL OF FAME
STATEMENT OF INCOME AND FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 2021
(With comparative figures for the year ended December 31, 2020)
4 |P a g e
2021 2020
REVENUE
Town of Aurora Funding 29,300$28,700$
Induction dinner 41,221 -
Cornerstone 3,151 -
73,672 28,700
EXPENSES
Induction dinner 26,786 2,500
Administration and management 23,753 16,158
Web and communications 5,456 4,694
Education -1,971
Collections 3,266 -
Other events 1,421 -
Nominations 50 1,220
60,732 26,543
Excess of revenue over expenses 12,940 2,157
Opening fund balance 90,300 88,143
Closing fund balance 103,240$90,300$
Page 16 of 29
AURORA SPORTS HALL OF FAME
NOTES TO THE FINANCIAL STATEMENTS
AS AT DECEMBER 31, 2021
5 |P a g e
Note 1: Basis of accounting
The basis of accounting applied in the preparation of the balance sheet of AURORA SPORTS
HALL OF FAME as at December 31, 2021 and the income statement for the year then ended is
on the historical cost basis, reflecting cash transactions with the addition of:
· Accounts receivable
· Accounts payable and accrued charges
· Tax receivable as at the reporting date
Page 17 of 29
Aurora Sport Hall of Fame
Year End: December 31, 2021 Prepared by Reviewed by 5. 2
Trial Balance
RI RI
4/2/2022 11/2/2023
Account Prelim Adj's Reclass Rep Annotation Rep 12/20 %Chg
1010 Pace Credit Union-General Acc't 25,584.94 0.00 0.00 25,584.94 27,815.22 (8 )A. 1
1250 Pace Savings-Membership Shares 12.59 0.00 0.00 12.59 12.59 0A. 2
1011 Pace Credit Union-Daily Int.Act 75,357.29 0.00 0.00 75,357.29 75,206.74 0A. 2
A Cash 100,954.82 0.00 0.00 100,954.82 103,034.55 (2 )
1210 Pledges Receivable 13,536.02 0.00 0.00 13,536.02 0.00 0
C Accounts receivable, trade and othe 13,536.02 0.00 0.00 13,536.02 0.00 0
2550 GST/HST Payable 5,988.15 0.00 0.00 5,988.15 1,076.01 457
F 5,988.15 0.00 0.00 5,988.15 1,076.01 457FF. 2
2010 Accounts Payable (9,993.18 )0.00 0.00 (9,993.18 )(209.78 )4664FF. 5
2050 Accrued Liabilities (8,250.00 )1,000.00 0.00 (7,250.00 )(6,100.00 )19FF. 4 FF. 3
2600 Deferred Revenue 0.00 0.00 0.00 0.00 (7,500.00 )(100 )
CC Accounts payable and accrued liabi (18,243.18 )1,000.00 0.00 (17,243.18 )(13,809.78 )25
3010 Operating Reserve (88,143.82 )(2,152.46 )0.00 (90,296.28 )(88,143.82 )2PY-TB
9999 Retained Earnings (2,152.46 )2,152.46 0.00 0.00 0.00 0
UU Equity (90,296.28 )0.00 0.00 (90,296.28 )(88,143.82 )2
4115 Ticket Sales (12,368.67 )0.00 0.00 (12,368.67 )0.00 0
4120 Pre-event Sponsor (600.00 )0.00 0.00 (600.00 )0.00 0
4170 Fantasy Auction (Crnstn)(3,866.57 )0.00 0.00 (3,866.57 )0.00 0
691 (16,835.24 )0.00 0.00 (16,835.24 )0.00 0
6120 Town of Aurora Grant (29,300.00 )0.00 0.00 (29,300.00 )(28,700.00 )2
692 (29,300.00 )0.00 0.00 (29,300.00 )(28,700.00 )2
6100 Cornerstone Revenue (150.54 )0.00 0.00 (150.54 )0.00 0
6180 Presenting Sponsors (3,000.00 )0.00 0.00 (3,000.00 )0.00 0
6181 Other Dinner Sponsorhips (24,386.02 )0.00 0.00 (24,386.02 )0.00 0
6193 Education Sponsorship (5,000.00 )0.00 0.00 (5,000.00 )0.00 0
693 (32,536.56 )0.00 0.00 (32,536.56 )0.00 0
9815 Dinner Management 12,501.89 0.00 0.00 12,501.89 3,108.38 302
9835 Fees & Memberships 185.60 0.00 0.00 185.60 1,914.10 (90 )
9840 Legal & Accounting 1,800.00 0.00 0.00 1,800.00 1,566.19 15
9850 Volunteer Management 0.00 0.00 0.00 0.00 100.00 (100 )
9855 Board,Staff & Volunteer Develop 78.16 0.00 0.00 78.16 0.00 0
9880 Stationery and Supplies 0.00 0.00 0.00 0.00 107.41 (100 )
9885 Storage 574.24 0.00 0.00 574.24 901.15 (36 )
9890 Management-Other 13.50 0.00 0.00 13.50 459.47 (97 )
9812 Executive Assistant 8,600.04 0.00 0.00 8,600.04 8,000.04 7
741 23,753.43 0.00 0.00 23,753.43 16,156.74 47
7110 Speaker/MC Fee 2,500.00 (1,000.00 )0.00 1,500.00 2,500.00 (40 )
7112 Induction Video Production 4,144.51 0.00 0.00 4,144.51 0.00 0
7114 Event Signage 868.46 0.00 0.00 868.46 0.00 0
7116 Advertising 217.58 0.00 0.00 217.58 0.00 0
7130 Dinner Costs 10,106.73 0.00 0.00 10,106.73 0.00 0
7132 Facility Decorations 236.65 0.00 0.00 236.65 0.00 0
7136 AV Rental 2,331.29 0.00 0.00 2,331.29 0.00 0
7140 Inductee Keeper Plaques 2,683.57 0.00 0.00 2,683.57 0.00 0
7150 Copy Writing 961.50 0.00 0.00 961.50 0.00 0
7159 Program Design & Editing 1,678.52 0.00 0.00 1,678.52 0.00 0
7160 Program Printing 1,532.07 0.00 0.00 1,532.07 0.00 0
11/2/2023
11:40 AM Page 1
Page 18 of 29
Aurora Sport Hall of Fame
Year End: December 31, 2021 Prepared by Reviewed by 5. 2-1
Trial Balance
RI RI
4/2/2022 11/2/2023
Account Prelim Adj's Reclass Rep Annotation Rep 12/20 %Chg
7190 Induction Dinner-Other 525.59 0.00 0.00 525.59 0.00 0
742 27,786.47 (1,000.00 )0.00 26,786.47 2,500.00 971
8220 Artifact Display Cases-Exhibitn 3,701.17 0.00 0.00 3,701.17 0.00 0
8240 Induction Plaques 91.12 0.00 0.00 91.12 0.00 0
743 3,792.29 0.00 0.00 3,792.29 0.00 0
8310 SHA-Project Management 0.00 0.00 0.00 0.00 816.12 (100 )
8311 SHA-Presenters 0.00 0.00 0.00 0.00 814.45 (100 )
8313 SHA-Marketing Materials 695.29 0.00 0.00 695.29 0.00 0
8390 Education-Other 3,778.57 0.00 0.00 3,778.57 0.00 0
8350 Hockey Tournament 0.00 0.00 0.00 0.00 321.90 (100 )
8371 Moments in Sport 0.00 0.00 0.00 0.00 19.79 (100 )
744 4,473.86 0.00 0.00 4,473.86 1,972.26 127
8120 Website Content Management 0.00 0.00 0.00 0.00 3,310.83 (100 )
8130 Website Licence & Hosting 2,373.27 0.00 0.00 2,373.27 932.51 155
8135 Software Costs (Dropbox,etc.)0.00 0.00 0.00 0.00 255.54 (100 )
8160 Promotional Items & Giveaways 2,046.28 0.00 0.00 2,046.28 194.70 951
8190 Communications-Other 1,036.13 0.00 0.00 1,036.13 0.00 0
745 5,455.68 0.00 0.00 5,455.68 4,693.58 16
8615 Nominations Advertising 50.00 0.00 0.00 50.00 407.23 (88 )
8690 Nomination Expense-Other 0.00 0.00 0.00 0.00 813.23 (100 )
749 50.00 0.00 0.00 50.00 1,220.46 (96 )
7399 Events-Other 1,420.54 0.00 0.00 1,420.54 0.00 0
750 1,420.54 0.00 0.00 1,420.54 0.00 0
0.00 0.00 0.00 0.00 0.00 0
11/2/2023
11:40 AM Page 2
Page 19 of 29
Aurora Sports Hall of Fame
Budget Supplementary Schedule
Expenses 2022 2023 2024 2025 2026
Curatorial expenses 20,000 20,000 20,000 20,000 20,000 A
Education Programs 1,200 12,600 13,000 13,460 13,700 B
Grant and Foundation Acquisitions 10,000 - - - - C
Communications and Public Relations
- Website License and Hosting 375 700 700 700 700
- Social Media Management - Subcontract 2,994 3,500 3,600 3,650 3,700
- Website upgrades - 1,250 1,250 1,250 1,250
- Printing 1,224 750 800 800 800
- Software Costs 2,107 800 850 900 950
6,700 7,000 7,200 7,300 7,400 D
Community Engagement and Outreach
- Community Event Registrations/support 2,948 3,100 3,150 3,200 3,250
- Promotional Items - Street Sale 752 500 550 550 550
- Street Banner Program 2,500 2,600 2,650 2,700
3,700 6,100 6,300 6,400 6,500 E
Administrative Expenses
- Accounting 1,227 1,500 1,650 1,700 1,750
- Insurance 864 1,800 1,850 1,900 1,950
- Storage 1,000 1,200 1,200 1,200 1,200
- Administrative Board Support 770 700 700 700 700
- Stationary and Supplies 586 500 500 500 500
- Volunteer management - board development 1,053 - - - -
5,500 5,700 5,900 6,000 6,100 F
Operating Deficit 47,100 51,400 52,400 53,160 53,700 (A+B+C+D+E+F)
Town of Aurora
- Operating Grant 29,900 30,800 31,725 32,360 33,010
- Curatorial Services Grant 20,000 20,000 20,000 20,000 20,000
49,900 50,800 51,725 52,360 53,010
Surplus (Deficiency)2,800 -600 -675 -800 -690
Page 20 of 29
Historical Approved for
2022 2023 2024 2025 2026
Revenues
Fundraising 37,125 38,200 39,300 40,100 40,900
Celebrity Golf Classic - 30,000 30,900 31,500 32,100
Induction Celebration Evening Ticket Sales 26,500 27,300 28,100 28,700 29,300
Merchandise and Promotional Items 1,000 4,000 4,100 4,200 4,300
64,625 99,500 102,400 104,500 106,600
Expenses
Induction Celebration Evening 38,800 46,400 47,700 48,500 49,710
Celebrity Golf Classic - 25,000 25,800 26,400 26,900
ASHoF Curatorial 20,000 20,000 20,000 20,000 20,000
Induction Celebration Evening Event management 14,425 15,000 15,425 15,900 16,200
Education Programs 1,200 12,600 13,000 13,460 13,700
Grant and Foundation Acquisitions 10,000 - - - -
Communications and Public Relations 6,700 7,000 7,200 7,300 7,400
Community Engagement and Outreach 3,700 6,100 6,300 6,400 6,500
Merchandise and Promotional Items 9,800 6,000 6,200 6,300 6,400
Administrative Expenses 5,500 5,700 5,900 6,000 6,100
ASHoF Donation - Celebrity Golf Classic - 5,000 5,100 5,100 5,200
Nomination, Induction, Hall of Famers 1,500 1,500 1,500 1,500 1,500
111,625 150,300 154,125 156,860 159,610
Operating deficit - 47,000 - 50,800 - 51,725 - 52,360 - 53,010
Town of Aurora
Operating Grant 29,900 30,800 31,725 32,360 33,010
Curatorial Services Grant 20,000 20,000 20,000 20,000 20,000
49,900 50,800 51,725 52,360 53,010
Net Income (Loss) 2,900 - - - -
Budget 2024 - 2026
3 Year Budget
AURORA SPORTS HALL OF FAME
Page 21 of 29
100 John West Way
Aurora, Ontario
L4G 6J1
(905) 727-3123
aurora.ca
Town of Aurora
Memorandum
Corporate Services
_______________________________________________________________________________________
Re: Municipal Service Delivery Review Update
To: Finance Advisory Committee (FAC)
From: Project Management Office, Corporate Services
Date: January 23, 2024
Recommendation
1. That the memorandum regarding Municipal Service Delivery Review Update be
received for information.
Background
In 2021, the Town of Aurora initiated a Municipal Service Delivery Review (SDR), conducted
by Strategy Corp, a respected management consulting firm specializing in municipal
governance. This review aimed to assess and enhance the delivery of municipal services
within the community, covering a broad spectrum of services, from infrastructure and public
safety to administrative processes and community engagement. The primary goal was to
review all Town Services to assess their quality and effectiveness. The result of the review
concluded that:
The Town is in a healthy financial position
The majority of the Town’s services are performing at or above standard
The Town is an organization that is focused on improving service delivery
The Town has a positive workplace culture and dedicated staff
The Service Delivery Review also identified a portfolio of 38 continuous improvement
initiatives. Town staff reviewed each of the recommendations in the context of financial
and staff resources and progressed with implementation where it was practical.
Page 22 of 29
Municipal Service Delivery Review Update
January 23, 2024 Page 2 of 3
Analysis
There are a total of 38 Improvement Opportunities identified and their categories are
described below.
There are 21 recommended service driven opportunities. These service driven
opportunities are divided into:
Enterprise-Wide Opportunities that apply across the organization and can benefit
from an enterprise-wide solution.
Department Specific Opportunities that apply to specific Town departments and
divisions. These focus on actions and initiatives that will either improve the
internal operations of the division or how it delivers external services. In some
cases, these opportunities can have inter-departmental connections.
There are also 17 continuous improvement opportunities that if implemented will
enhance the Town’s reputation as a leading municipal organization in Ontario:
Leading Municipal Practices are opportunities that Aurora may consider as part of
broader efforts to modernize and continuously improve its service delivery which
will further support the position of Aurora as a leading municipality in the sector.
Innovative Practices are opportunities for innovation that are considered inspiring
and position the Town as a forward looking and visionary organization.
To provide further clarity on the status of each of the above recommendations, four
exhibits have been provided.
Conclusion
The Town of Aurora has progressed with the implementation of the recommended
service delivery review recommendations with 24 of the 38 recommendations either in
progress or complete. The Town will continue to review and progress with the
remaining recommendations where practical and reasonable.
Page 23 of 29
Municipal Service Delivery Review Update
January 23, 2024 Page 3 of 3
Attachments
1. Exhibit 1 – Municipal Service Delivery Review Status Summary of Recommendations
2. Exhibit 2 – Service Driven Opportunities
3. Exhibit 3 – Leading Municipal Practices
4. Exhibit 4 – Innovative Practices
Page 24 of 29
Exhibit 1 - Municipal Service Delivery Review Status Summary of Recommendations
7
1 1
7
5
3
7
1 6
Service Driven Opportunities Leading Municipal Practices Innovative Practices
Municipal Service Delivery Review Recommendation Progress Status
Complete In Progress Under Review
Page 25 of 29
Exhibit 2 - Service Driven Opportunities
Category Opportunity Description Status
1 Department Specific Shift Corporate Communication's focus away from administrative tasks
towards more strategic ones Complete
2 Department Specific Define a HR strategy linked to the Town's strategic plan Complete
3 Department Specific Better empower and train front-line staff to manage customer requests Complete
4 Department Specific Develop a Council approved policy for Special Events Calendar planning Complete
5 Department Specific Digitize Road Occupancy Permit (ROP) application and develop by-law to
enforce ROPs Complete
6 Enterprise Wide Through the Customer Experience Plan validate whether to keep
customer service for Community Services separate from Access Aurora Complete
7 Department Specific Elevate the role of the PMO to focus on more enterprise-wide
transformation projects Complete
8 Department Specific In partnership with the region transition to an Administrative Monetary
Penalty System (AMPS) In Progress
9 Department Specific Review mandate and resourcing of Facilities Management to ensure
alignment with Town growth and expectations In Progress
10 Department Specific Review contracted services to ensure value for money and opportunities
to improve service level In Progress
11 Department Specific Develop a Council driven real estate portfolio strategy In Progress
Page 26 of 29
Category Opportunity Description Status
12 Department Specific Expand functionality and utilization of CRM system In Progress
13 Enterprise Wide Through the CEP, better define the Town's value proposition to residents
and improve access to services In Progress
14 Department Specific Review mandate and resourcing of Culture to ensure implementation of
master plans In Progress
15 Department Specific
Given clear increases in service level expectations and overall demand
for by-law services, either align resourcing to meet demand or decrease
services levels
Under Review
16 Department Specific Deliver offsite wedding services Under Review
17 Department Specific Ensure recognition and capacity for Access Aurora's internal customer
service initiatives Under Review
18 Department Specific In coordination with Community Services, explore the delivery of new
business and community development services Under Review
19 Enterprise Wide Establish service levels where gaps exist and adopt an annual service
level review process Under Review
20 Enterprise Wide
Through the Customer Experience Plan (CEP) establish internal service
level agreements (SLAs) between departments to achieve enterprise-
wide service levels
Under Review
21 Department Specific Bring clarity and consistent implementation to the SLAs between Legal
Services and other Town Divisions Under Review
Page 27 of 29
Exhibit 3 - Leading Municipal Practices
Description Status
1 Formalize and sustain practices put in place during the pandemic that proved effective Complete
2 Drive greater alignment between the corporate strategic plan and division level priorities In Progress
3 Build more collaborative partnerships between cross functional support staff and service
delivery staff In Progress
4 Increase focus on diversity and inclusion with service delivery to better reflect the Town's
changing demographics In Progress
5 Appropriately resource enterprise-wide initiatives, while defining and communicating
clear roles and responsibilities In Progress
6 Improve the intranet and increase its use to facilitate greater information sharing across
departments In Progress
7 Create an annual governance training plan for Council Under Review
Page 28 of 29
Exhibit 4 - Innovative Practices
Description Status
1 Accommodating Hybrid Work Complete
2 Climate Adaptation Planning In Progress
3 Digital Engagement In Progress
4 "Smart Cities" Investments In Progress
5 Accessible Public Wi-Fi Under Review
6 "Open Streets" Initiatives Under Review
7 Participatory Budgeting Under Review
8 "Third Spaces" initiatives Under Review
9 Digital Services and Payments Under Review
10 Open Data Under Review
Page 29 of 29