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Minutes - Finance Advisory Committee - 20240611 Town of Aurora Finance Advisory Committee Meeting Minutes Date: Time: Location: Tuesday, June 11, 2024 5:45 p.m. Holland Room, Aurora Town Hall 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 Emily Freitas, Council/Committee Coordinator _____________________________________________________________________ 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. 3. Approval of the Agenda Moved by Councillor Thompson Seconded by Ron Weese Financial Advisory Committee Meeting Minutes Tuesday, June 11, 2024 2 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 May 14, 2024 Moved by Councillor Thompson Seconded by Ron Weese 1. That the Finance Advisory Committee Meeting Minutes of May 14, 2024, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Financial Management Advisor; Re: Budget Review Aurora Public Library Bruce Gorman, CEO, and Julia Rocca, Finance Manager, from Aurora Public Library, provided a brief overview and answered questions regarding Aurora Public Library's budget review and 2022 audited financial statements. Further details were provided regarding the cost-effective strategies used, including its capital plan and reserves that will ensure the growth of the facility, current financial position and key operational pressure drivers including inflation, staff salary and benefits, and future programming at Aurora Town Square. Financial Advisory Committee Meeting Minutes Tuesday, June 11, 2024 3 The Committee and Staff discussed the revenue differences between the library’s audited financial statements due to accrual-based accounting and variances in the budget over the years such as expenditures for digital collections, potential budgetary pressures and impacts due to Town Square. Moved by Councillor Thompson Seconded by Ron Weese 1. That the memorandum regarding the Budget Review of the Aurora Public Library be received; and 2. That the Finance Advisory Committee comments regarding the Budget Review of the Aurora Public Library be received and referred to staff for consideration and further action as appropriate. Carried 7.2 Memorandum from Financial Management Advisor; Re: Community Partner Reserve Fund Policy Staff presented an update on the Community Partner Reserve Fund Policy, highlighting the policy’s proposed reserve regulations and guidelines for reserve balances to ensure financial stability and to offer guidance in the management of any excess reserve balances. The Committee expressed support for the draft policy and further discussed about various aspects such as the criteria for an acceptable reserve and the requirements for boards to improve the creation of reserves. There was further discussion regarding the calculation of the total value of operating reserves, possibility of growing operating expenses, analysis of expenditures by auditors, timelines of notifying the organizations prior to the implementation of the policy, and the adjustment of Community Partner reserves. Staff confirmed that the Town’s applicable Community Partners will be consulted on the proposed policy prior to its presentation to Council for consideration in the fall. Moved by Councillor Thompson Seconded by Ron Weese Financial Advisory Committee Meeting Minutes Tuesday, June 11, 2024 4 1. That the memorandum regarding Community Partners Reserves Management Policy be received; and 2. That the Finance Advisory Committee comments regarding Community Partners Reserve Management Policy be received and referred to staff for consideration and further action as appropriate. Carried 8. New Business None. 9. Adjournment Moved by Ron Weese Seconded by Councillor Thompson That the meeting be adjourned at 6:25 p.m. Carried