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Agenda - Finance Advisory Committee - 20240213Town of Aurora Finance Advisory Committee Meeting Agenda Date:Tuesday, February 13, 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 January 23, 2024 1 That the Finance Advisory Committee Meeting Minutes of January 23, 2024, be received for information. 1. 6.Delegations 7.Matters for Consideration 7.1 Memorandum from Financial Management Advisor; Re: 2024-25 Finance Advisory Committee Workplan 5 That the memorandum regarding the 2024-25 Finance Advisory Committee Workplan be received; and 1. That the Finance Advisory Committee comments regarding the 2024-25 FAC Workplan be received and referred to staff for consideration and further action as appropriate. 2. 7.2 Memorandum from Financial Management Advisor; Re: Budget Review of the Aurora Cultural Centre (ACC) 10 That the memorandum regarding a Budget Review of the Aurora Cultural Centre (ACC) be received; and 1. That the Finance Advisory Committee comments regarding the Budget Review of the Aurora Cultural Centre (ACC) be received and referred to staff for consideration and further action as appropriate. 2. 8.New Business 9.Adjournment Town of Aurora Finance Advisory Committee Meeting Minutes Date: Time: Location: Tuesday, January 23, 2024 5:45 p.m. Holland Room, Aurora Town Hall Committee Members: Mayor Tom Mrakas (Chair) Councillor Michael Thompson Councillor Ron Weese Other Attendees: Doug Nadorozny, Chief Administrative Officer Rachel Wainwright-van Kessel, Director, Finance Jason Gaertner, Manager, Financial Management Tracy Evans, Advisor, Financial Management* Emily Freitas, Council/Committee Coordinator *Attended electronically _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 5:45 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 27 Finance Advisory Committee Meeting Minutes Tuesday, January 23, 2024 2 3. Approval of the Agenda Moved by Ron 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 September 12, 2023 Moved by Councillor Thompson Seconded by Ron Weese 1. That the Finance Advisory Committee Meeting Minutes of September 12, 2023, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Financial Management Advisor; Re: Budget Review of the Aurora Sports Hall of Fame Javed S. Khan, Kristen Dajia, and Brian Roberts from the Aurora Sports Hall of Fame, accompanied by staff, presented a breakdown of their budget review, including financial statements and investments made by the Aurora Sports Hall of Fame. They provided a breakdown of expenses Page 2 of 27 Finance Advisory Committee Meeting Minutes Tuesday, January 23, 2024 3 between 2021 and 2022, including dinner management, speaker fees, and program printing, and discussed their financial reserves. The Committee inquired about the dinner fees and how many people are employed, the upcoming financial statements for 2023, and discussed establishing a policy regarding unaudited statements. Moved by Ron Weese Seconded by Councillor Thompson 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. Carried 7.2 Memorandum from Project Management Office; Re: Municipal Service Delivery Review Update Staff presented an overview of the Municipal Service Delivery Review conducted by Strategy Corp. They discussed the quality and effectiveness of all Town Services, leading municipal practices, and the findings that the Town has progressed with the implementation of the recommendations, with 24 of the 30 either being in progress or completed. The Committee inquired about the process of used by Strategy Corp. to identify the issues, the positive impact that was made for all Town services, and the innovative practices. Staff discussed the standard methodology that the consulting firm uses, and how the Town requested a growth impact analysis. Moved by Councillor Thompson Seconded by Ron Weese 1. That the memorandum regarding Municipal Service Delivery Review Update be received for information. Carried Page 3 of 27 Finance Advisory Committee Meeting Minutes Tuesday, January 23, 2024 4 8. New Business None. 9. Adjournment Moved by Councillor Thompson Seconded by Ron Weese That the meeting be adjourned at 6:32 p.m. Carried Page 4 of 27 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Memorandum Finance Re: 2024-25 Finance Advisory Committee Workplan To: Finance Advisory Committee From: Jason Gaertner, Manager, Financial Management Date: February 13, 2024 Recommendation 1. That the memorandum regarding the 2024-25 Finance Advisory Committee Workplan be received; and 2. That the Finance Advisory Committee comments regarding the 2024-25 FAC Workplan be received and referred to staff for consideration and further action as appropriate. Background To ensure that the Finance Advisory Committee is reviewing and offering feedback on the Town’s highest priority subject areas, the Committee will endorse a workplan that outlines the subject discussion areas, as well as the order in which they will them to be reviewed. Analysis Attached for the Finance Advisory Committee’s review and endorsement is its draft workplan for 2024 and 2025. Attachments Attachment 1 – 2024-25 FAC Workplan – As of Feb. 13, 2024 Page 5 of 27 2024 January 23, 2024 •Municipal Service Delivery Review Update November 2023 •Line by line budget review o Aurora Sports Hall of Fame February 13, 2024 •2024-25 Finance Advisory Committee workplan •Line by line budget review o Aurora Cultural Centre March 19, 2024 •Annual Audit Plan Update •Major Project Update •Line by line budget review o Aurora Historical Society April 9, 2024 •2024 Asset Management Plan Modernization Update •Municipal Service Delivery Review Update April 2024 •Line by line budget review o Aurora Public Library May 14, 2024 •Water / Wastewater Rate Study Update •Review of Council 2025 Budget Direction •Line by line budget review o Operational Services •Major Project Update June 11, 2024 •Community Partner Reserve Fund Policy •Line by line budget review o Community Services •Possible extension of the Town’s existing diversity/exclusion policies into all Town organization funding agreements July 2024 No meeting Attachment #1 Page 6 of 27 August 2024 No meeting September 10, 2024 • Prudent Investor Update • Line by line budget review o Corporate Services October 8, 2024 • Major Project Update • Revenue Policy • Municipal Service Delivery Review Update October 2024 November 12, 2024 No meeting December 9, 2024 No meeting Page 7 of 27 2025 January 21, 2025 • Service delivery review update • Line by line budget review o Planning & Development Services February 11, 2025 • 2024 Finance Advisory Committee workplan endorsement • Major project update • Line by line budget review o Finance o Corporate Accounts March 18, 2025 • Annual audit plan update April 8, 2025 • Major project update May 13, 2025 • Review of Council 2025 budget direction June 10, 2025 • Major project update July 2025 No meeting August 2024 No meeting September 9, 2025 • Prudent Investor Update • Grant Policy October 7, 2025 • Major project update • Annual audit plan update Page 8 of 27 November 11, 2025 No meeting December 8, 2025 No meeting Page 9 of 27 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Memorandum Finance Re: Budget Review of the Aurora Cultural Centre (ACC) To: Finance Advisory Committee From: Tracy Evans, Advisor, Financial Management Date: February 13, 2024 Recommendation 1. That the memorandum regarding a Budget Review of the Aurora Cultural Centre (ACC) be received; and 2. That the Finance Advisory Committee comments regarding the Budget Review of the Aurora Cultural Centre (ACC) be received and referred to staff for consideration and further action as appropriate. Background As per Council’s Budget Principles policy, 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 Attachment 1 – Aurora Cultural Centre (ACC) detailed budget review materials Page 10 of 27 Attachment #1Page 11 of 27 Page 12 of 27 Page 13 of 27 Page 14 of 27 Page 15 of 27 Page 16 of 27 Page 17 of 27 Page 18 of 27 Page 19 of 27 Page 20 of 27 Page 21 of 27 Page 22 of 27 Page 23 of 27 Page 24 of 27 Page 25 of 27 Page 26 of 27 Page 27 of 27