HomeMy WebLinkAboutFIN 16-21
Report to
Executive Committee
Report Number: FIN 16-21
Date: December 6, 2021
From: Stan Karwowski
Director, Finance & Treasurer
Subject: 2022 Interim Spending Authority
-File: F-1000-001
Recommendation:
1. That the 2022 Interim Operating Expenditures be approved at 50 percent of the prior
year’s budget, including adjustments, as contained in Attachment 1, pending approval of
the formal 2022 Current Budget by Council; and,
2. That the appropriate City of Pickering officials be authorized to take the necessary
actions as indicated in this report.
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
2022 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.
Discussion: Each year, pending approval by City Council of the annual Current 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. Staff are seeking
approval to provide for interim spending authority for up to the first 6 months of 2022 or when
Council approves the 2022 Budget, whichever occurs first. The Roads cost centre has been
adjusted to reflect greater than 6 months of the annual budget due to the seasonal nature of
this cost centre and past spending patterns. This has been reflected in Attachment 1.
Under the same PSAB requirements regarding tangible capital assets, 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
FIN 16-21 December 6, 2021
Subject: 2022 Interim Spending Authority Page 2
library to continue purchasing materials throughout the year. On this basis, 50 percent of last’s
year library capital materials has been included in the interim appropriations and reflected in
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 2022 Capital Budget will require
specific approval by Council.
Attachments:
1. 2022 Interim Appropriations for Current Budget Operating Expenditures
Prepared By:
Original Signed By:
Caryn Kong, CPA, CGA
Senior Financial Analyst – Capital &
Debt Management
Approved/Endorsed By:
Original Signed By:
Stan Karwowski, CPA, CMA, MBA
Director, Finance & Treasurer
Recommended for the consideration
of Pickering City Council
Original Signed By:
Marisa Carpino, M.A.
Chief Administrative Officer
Attachment #1 to Report #FIN 16-21
City of Pickering
2022 Interim Current Operation Appropriations
2022 (Jan. 1-
June 30) Interim
Cost Centres 2021 Approved Budget Appropriations
2121 Office of the CAO - Admin $ 1,940,488 $ 970,244
2129 Customer Care Centre 497,914 248,957
2621 Public Affairs & Corp. Comm. 918,236 459,118
2610 City Development - Admin 778,919 389,460
2611 Planning 4,740,741 2,370,371
2612 Building Services 2,100,934 1,050,467
2620 Sustainability 1,057,109 528,555
2630 Committee of Adjustment 10,071 5,036
2743 Heritage Pickering 16,375 8,188
2711 Cult. & Rec. - Admin. 3,323,610 1,661,805
2124 Civic Centre 1,032,201 516,101
2572 Senior Citizens Centre 655,676 327,838
2712 Programs 1,528,741 764,371
2713 Dunbarton Pool 457,720 228,860
2715 Don Beer Arena 1,314,337 657,169
2719 Community Centres 947,226 473,613
2731 Recreation Complex - Central Core 3,098,960 1,549,480
2733 Recreation Complex - Pool 605,456 302,728
2735 Recreation Complex - Arenas 923,348 461,674
2744 Museum 1,283,737 641,869
2740 Pickering Arts Centre 51,818 25,909
2500 Operations - Admin. 1,258,018 629,009
2132 Property Maintenance 1,356,994 678,497
2315 Fleet Services 1,812,050 906,025
2320 Roads 7,861,598 4,716,959
2718 Parks 4,850,246 2,425,123
2196 Information Technology 2,582,536 1,291,268
2125 Legal Services 676,059 338,030
2122 Clerks Office 591,013 295,507
2191 Records Management & Elections 210,365 105,183
2199 Print Shop/Mail Room 533,527 266,764
2220 By-law 1,632,996 816,498
2293 Animal Services 652,276 326,138
2290 Engineering Services - Admin. 3,083,122 1,541,561
2230 Crossing Guards 396,400 198,200
2613 Water Resources & Development Services 2,045,837 1,022,919
2323 Sidewalks 395,590 197,795
2325 Street Lights 961,136 480,568
2127 Finance 4,272,282 2,136,141
2133 Supply & Services 445,457 222,729
2240 Fire Protection 17,906,507 8,953,254
2241 Emergency Operations 170,283 85,142
2139 Human Resources 1,330,662 665,331
2141 Health & Safety 171,194 85,597
2745 Libraries 5,946,235 2,973,118
Gen Govt -Various 28,345,821 13,186,742
Capital -Library Materials 305,000 152,500
Capital -Equipment & Furniture -200,000
TOTAL $ 117,076,821 $ 58,538,411