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HomeMy WebLinkAboutLEG 03-26Report to Council Report Number: LEG 03-26 Date: January 26, 2026 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: Retainer of KPMG LLP for Frenchman’s Bay Environmental and Other Due Diligence File: L-4610-003-23 Recommendation: 1.That Council approve the hiring of KPMG for consulting and professional services regarding the City’s purchase of Frenchman’s Bay, understanding that senior government funding required to complete the purchase is not yet in place, such services to include environmental sampling, testing and analysis, business and financial analysis and advice, in an amount of $401,715.00 (HST included) or $361,756.80 (net HST rebate) be accepted in accordance with Purchasing Policy 10.03 (c); 2.That the Director, Finance & Treasurer be authorized to finance the net HST project cost of $361,756.80 from a transfer from the Rate Stabilization Reserve (account 408007.11100); and 3.That appropriate City of Pickering officials be authorized to take the actions necessary to implement the recommendations in this report. Executive Summary: The purpose of this report is to seek Council’s approval to retain KPMG to undertake environmental due diligence work and to provide business and financial advice necessary for the City’s purchase of Frenchman’s Bay. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priority of Advocate for an Inclusive, Welcoming, Safe & Healthy Community; and Lead & Advocate for Environmental Stewardship, Innovation & Resiliency. Financial Implications: 1.Proposal Frenchman’s Bay – Due Diligence $355,500.00 HST (13%) Total Gross Project Amount 46,215.00 $401,715.00 LEG 03-26 January 26, 2026 Page 2 2.Estimated Project Costing Summary Frenchman’s Bay – Due Diligence HST (13%) Total Gross Project Amount HST Rebate (11.24%) Total Net Project Costs $355,500.00 46,215.00 $401,715.00 (39,958.20) $361,756.80 3.Approved Source of Funds - Operating Budget Approved Code Source of Funds Approved Budget Required 408007.11100 Rate Stabilization Reserve 600,000.00 $361,756.80 Total Funds $600,000.00 $361,756.80 Project Cost under (over) approved funds by $238,243.20 The remaining dollars may be used to fund other costs associated with the due diligence phase related to this project. Discussion: The purpose of this report is to seek Council’s approval to retain KPMG to undertake environmental due diligence work and to provide business and financial advice necessary for the City’s purchase of Frenchman’s Bay. On October 23, 2025, the City executed an Agreement of Purchase and Sale (“APS”) to acquire Frenchman’s Bay from Pickering Harbour Company Limited (“PHC”). Frenchman’s Bay consists of the lands and water municipally known as 591 and 600 Liverpool Road, as shown on Attachment 1. Section 3.1(a) of the APS makes the APS conditional until June 1, 2026 on the City being satisfied with all aspects of the Frenchman’s Bay properties, including conducting a review of title, off-title compliance matters, physical inspections and tests, environmental matters and property documents and other due diligence documents and any other investigations or inquiries with respect to other matters that the City may deem necessary or desirable. Staff recommend that KPMG be retained to carry out the necessary environmental investigations, testing, sampling, analysis and advice, and to provide business and financial advice to the City within the due diligence conditional period and to retain subcontractors satisfactory to City staff as may be necessary to perform such environmental investigations. The KPMG retainer will, if approved by Council, require KPMG to provide the following services to the City: LEG 03-26 January 26, 2026 Page 3 1.Review and summarize all leases and agreements of PHC. Will also include a review on any statements, claims, liens and budgets. 2.Financial due diligence of revenues, operating costs and capital requirements of the assets of PHC, including the Lake House and Marina. Will include 5-year cashflow projection as well as a review of potential obligations such as dredging of the PHC share of the Bay. 3.Review of potential operating models for the Lake House and Marina. 4.Environmental and facility condition assessments of the site and buildings thereon. (KPMG will subcontract to qualified engineering firm). The scope of the environmental assessment will include environmental site assessments, Phase 1 and Phase 2 and include all associated drilling and laboratory work. The water lots will also be tested. Details of this scope are provided under separate attachment. As part of this review, the scope will include a preliminary archaeological assessment of the dry-lands. 5.Analyze costs and mitigation strategies related to environmental impacts. 6.Inventory, assessment and estimate of value of the Lakehouse and Marina equipment as well owned vehicles 7.General real estate transaction advice. KPMG’s advice will enable Council to determine if it is satisfied to waive condition 3.01(a) in the APS and, if all other conditions have also been satisfied, proceed to close the City’s purchase of Frenchman’s Bay. KPMG’s advice will also enable the City to assess the value of the Marina and The Lake House as ongoing business operations. This will position the City for success after it becomes the owner of the Bay. The amount of $355,500.00 plus HST is expected to be sufficient to cover the cost of the services described above. It is important to note that the APS (section 3.1(c)) is also conditional upon obtaining appropriate funding commitments from the Federal and/or Provincial Governments for at least two thirds of the purchase price. Discussions with the Provincial and Federal Governments were initiated by City staff upon execution of the APS and, while progress has been made (especially with the Provincial Government), the necessary commitments have not yet been given to the City. Ideally, the City would not begin the due diligence work until after the Federal and Provincial funding commitments are in hand. Unfortunately, however, we must prepare now to begin the due diligence work so that it is completed well in advance of the June 1, 2026 condition expiry date. There remains a risk that the City will expend funds on the due diligence work and find out later that the purchase of the Bay must be terminated due to the lack of necessary Federal/Provincial funding. To mitigate this risk, staff will make every effort to defer the most costly elements of the environmental testing until March. (This may be necessary in any event due to freezing weather conditions that hinder the drilling of underwater test bore holes.) KPMG is well-positioned to provide these services because it has already reviewed Frenchman’s Bay and advised Council on various matters relevant to the proposed purchase LEG 03-26 January 26, 2026 Page 4 of the Bay. Staff therefore recommend that Council approve the retainer of KPMG in accordance with this report. Attachment: 1.Map of Frenchman’s Bay Prepared/Endorsed By: Approved/Endorsed By: Paul Bigioni Stan Karwowski, MBA, CPA, CMA Director, Corporate Services & City Solicitor Director, Finance & Treasurer Cathy Bazinet, CPPB, NIGP-CPP Manager, Procurement PB:ks Recommended for the consideration of Pickering City Council Marisa Carpino, M.A. Chief Administrative Officer Original Signed By:Original Signed By: Original Signed By: Original Signed By: Attachment 1 to Report LEG 03-26