HomeMy WebLinkAboutCST 42-11
Report To
Executive Committee
TAT- ~ ~ -
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1 1 CKERIN Report Number: CST 42-11
Date: December 5, 2011
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: 2012 Interim Spending Authority
Recommendation:
1. That Report CST 42-11 from the Director, Corporate Services & Treasurer be
received;
2. That the 2012 Interim Operating Expenditures be approved at 50% of the prior
year's budget, including adjustments as contained in Attachment 1, pending
approval of the formal 2012 Current Budget by Council; and,
3. That the appropriate City of Pickering officials be authorized to take the necessary
actions to give effect thereto.
Executive Summary: Adoption of the interim current operating spending authority
will provide funding authorization for the payment of salaries, overhead and such other
accounts as may be necessary for the normal day-to-day operations of the City pending
approval of the 2012 Current Budget.
Financial Implications: Adoption of the interim current operating appropriations
does not constitute approval of a formal budget but rather is required to provide funding
authorization at the transitional stage. At the conclusion of the Budget process, all
interim current operating appropriations are nullified and replaced with the
appropriations as approved by Council.
Sustainability Implications: Interim Spending Authority is required to maintain the
operations of the City, pending approval of the 2012 Current Budget. Without this
approval, the City is unable to continue its operations during this period.
f
~R~ export CST 42-11 December 5, 2011
Subject: 2012 Interim Spending Authority Page 2
Background: Each year, pending approval by City Council of the annual Operating
Budget, it is necessary to provide expenditure authority respecting the payment of
accounts for the interim period from January 1 until the Budget is adopted by Council.
Such authority is in the form of interim current operating appropriations to meet
estimated expense requirements of the individual departments, agencies and boards.
The 2011 Current Budget was considered by Council in April 2011. The 2012 Budget
may prove to be as challenging as 2006 to 2011 due to the City's unique fiscal situation.
Therefore, we are seeking approval to provide for interim spending authority for up to
the first six months of 2012 or when Council approves the 2012 Budget, whichever
occurs first.
The Roads cost centre has been adjusted to reflect greater than six months of the
annual budget due to the seasonal nature of this cost centre, and past spending
patterns. This has been reflected on Attachment 1.
With the requirements of the Public Sector Accounting Board (PSAB) on tangible capital
assets being effective since January 1, 2009, small capital items previously included
under the Capital Budget have been gradually transferred to the Current Budget in the
last two years. The 50% interim provision is sufficient to cover this change.
Under the same PSAB requirements on tangible capital assets, the library materials
have been deemed capital and included in the Capital Budget starting from 2010. In the
library business, the publishing cycle demands that materials be purchased while they
are "in print". As a result, certain materials must be purchased in a timely manner, and
it is essential for the Library to continue purchasing materials throughout the year. On
this basis, a greater than 50% of last's year library capital materials has been included
in the interim appropriations and reflected on Attachment 1.
A minor provision has been included for small capital expenditures from current funds.
Specific capital projects proposed prior to the approval of the 2012 Capital Budget will
require specific approval by Council.
Attachment:
1. 2012 Interim Appropriations for Current Budget Operating Expenditures
Report CST 42-11 December 5, 201 ) 16
Subject: 2012 Interim Spending Authority Page 3
Prepared By: Approved / Endorsed By.
Caryn Kong, CGA Gillis A. Paterson, CMA
Senior Financial Analyst - Capital & Director, Corporate Services & Treasurer
Debt Management
GAP:ck
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
QDV'.. 20, 20
Tony Prevedel, P.Eng.
Chief Administrative Officer
1 1 7 ATTACHMENT #-L-To PEpoRT#j.,=qQ,- it
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CITY OF PICKERING
2012 INTERIM CURRENT OPERATING APPROPRIATIONS
2011
Approved 2012 (Jan. 1 - June 30)
Budget Interim A ro riation
Mayor Ryan 144,481 72,241
J. O'Connell, Reg. Coun. - Ward 1 91,331 45,666
B. Mclean, Reg. Coun. - Ward 2 86,030 43,015
P. Rodrigues, Reg. Coun Ward 3 83,481 41,741
K. Ashe, City Coun. - Ward 1 80,081 40,041
D. Dickerson, City Coun. Ward 2 86,649 43,325
D. Pickles, Cit Coun. - Ward 3 78,881 39,441
Council Support 348,659 174,330
2121 C.A.O. Office 453,114 226,557
2129 Customer Care Centre 327,887 163,944
2139 Human Resources 640,706 320,353
2141 Health & Safety 133,673 66,837
2125 Legal & Legislative Services 322,484 161,242
2122 Clerks Office 454,310 227,155
2191 Records Mana ement & Elections 101,698 50,849
2199 Print Shop/Mail Room 400,254 200,127
2220 By-law 768,336 384,168
2293 Animal Services 417,842 208,921
2240 Fire Protection 14,019,478 7,009,739
2241 Emer . Operations-Claremont 175,925 87,963
2192 Office Of Sustainability 994,240 497,120
2127 Finance Accting, Taxes & Payroll 3,058,099 1,529,050
2133 Supply & Services . 354,699 177,350
2196 Information Technolo y 1,514,166 757,083
2710 Community Services - Admin. 280,331 140,166
2290 Engineering Services - Admin. 1,854,201 927,101
2230 Crossin Guards 364,550 182,275
2430 Environmental Services 155,574 77,787
2711 Cult. & Rec. Admin. 1,125,678 562,839
2712 Programs 2,631,491 1,315,746
2744 Museum 585,380 292,690
2572 Senior Citizens Centre 343,940 171,970
2713 Dunbarton Pool 359,341 179,671
2719. Community Centres 702,410 351,205
2731 Recreation Complex - Central Core 2,705,075 1,352,538
2733 Recreation Complex - Pool 930,124 465,062
2500 Facilities Admin 787,256 393,628
2124 Civic Complex 504,794 252,397
2132 Property Maintenance 742,464 371,232
2315 Operations Centre-Municipal Garage 1,067,305 533,653
2320 Roads 5,917,774 3,550,664
2323 Sidewalks 25,000 12,500
2325 Street Lights 851,000 425,500
2715 Don Beer Arena 1,038,222 519,111
2718 Parks 3,716,024 1,858,012
2735 Recreation Complex - Arenas 788,301 394,151
2610 Plan & Develop - Admin 842,990 421,495
2611 Planning 2,924,753 1,462,377
2612 Building Services 1,054,788 527,394
2613 Development Control 610,584 305,292
2630 Committee of Adjustment 9,831 4,916
2743 Heritage Pickering 11,980 5,990
2745 Libraries 4,747,973 2,373,987
Various-Gen Government 13,408,767 5,868,571
Ca ital-Libra ,Materials 440,350 264,210
Capital-Equipment & Furniture 200,000
Total 76,664,755 38,332,378