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HomeMy WebLinkAboutCS 39-05 REPORT TO EXECUTIVE COMMITTEE Report Number: CS 39-05 Date: May 18, 2005 From: Gillis A. Paterson Director, Corporate Services & Treasurer Subject: Cash Position Report as at March 31,2005 Recommendation: It is recommended that Report CS 39-05 from the Director, Corporate Services & Treasurer be received for information. Executive Summary: The attached schedules provide the City of Pickering's cash position, continuity of taxes receivable, outstanding investments, development charges collected and other development contribution information for the three months ended March 31,2005. Financial Implications: The cash position of the Corporation for three months ended March 31, 2005 was a net decrease in cash of $4,077,864 to $3,935,643. Sources of Funds totalled $59,218,802 and Use of Funds totalled $63,296,666. Background: The discussion below describes the purpose and the information contained in each of the attached schedules. Statement of Cash Position: Attachment 1 reflects the sources and uses of funds for the first quarter of 2005. Subcategories have been identified to highlight those cash transactions that are significant in nature or large dollar value transactions for the City of Pickering. Continuity of Taxes Receivable: Attachment 2 summarizes the tax related transactions from January 1 to March 31, 2005 and provides the outstanding taxes receivable as at March 31, 2005. This balance represents all three levels of taxes billed, such as City, Region and School Boards. Outstandinq Investments: Attachment investments for both the Current Fund March 31,2005. 3 reflects the short-term and long-term and the Reserve Funds outstanding as at Report CS 39-05 Subject: Cash Position Report as at March 31,2005 Date: May 18, 2005 Page 2 Development Charges Collected: Attachment 4 indicates the total development charges for the City, Region and School Boards, as the City is responsible for collecting development charges on behalf of all levels of government. The total amount collected of $168,211 agrees with the balance indicated under Sources of Funds on Attachment 1. However the remittance of development charges to the Region and School Boards indicated under the Use of Funds is different than the total collected on Attachment 4. This variance is a result of timing differences because payments to the Region and School Boards are due 25 days following the month collected. Other Development Contributions: Attachment 5 is provided to show other significant development contributions that have been received. Attachments: 2. 3. 4. 5. 6. 7. 8. Statement of Cash Position Continuity of Taxes Receivable Outstanding Investments Statement of Development Charges Collected Other Development Contributions City Portion of Development Charges Collected 2002 - Mar. 31,2005 Building Permits Issued 2000 - Mar. 31,2005 City Portion of Development Charges Collected 1991-2004 Prepared By: Approved / Endorsed By: .... Avril Paine Audit Analyst Gillis A. Paterson Director, Corporate Services & Treasurer Attachments Copy: Chief Administrative Officer Recommended for the consideration of Pickering City qouncil Thorfla-s'0. ouinn:~(~ief~j~inistratk;~-(A~ij~r ~' ATTACHHENT# r~ TO REPOP, T,~.;.~i'. o~- City of Pickering Cash Position Statement for three months ending March 31, 2005 Sources of Funds: Accounts Receivable collected $ 1,168,390 Development charges collected 168,211 Operating 16,342,773 Grants-in-lieu: Federal 371,255 Provincial 360,217 Ontario enterprises 3,193,544 Municipal enterprises 322,683 Linear Properties - Federal specific grants - Ontario specific grants 24,376 Interest Income 288,139 Sale of land - Tax payments received 36,979,214 POA Revenue - Total $ 59,218,802 Use of Funds: Operating and Capital Expenditures $ 29,222,662 Payroll 5,997,316 Region Levy 16,203,548 Regional portion of Dev. Charges 135,068 School Board Levies 9,756,197 School Board portion of Dev. Charges 16,835 Debenture payment to Region 78,912 APTA Funding 1,886,127 Total $ 63,296,666 Net Cash Increase (Decrease) $ (4,077,864) FINANCIAL POSITION Bank Balance Net Cash Bank Balance Jan 1, 2005 Provided (Used) Mar 31, 2005 Current Fund $ 8,013,507 $ (4,077,864) $ 3,935,643 TOTAL $ 8,013,507 $ (4,077,864) $ 3,935,643 Note: Includes City, Region and School Boards Cash Position first quarter 2005.xIsNET CHANGES 0000000 0000000 0000000 000000000 qqqqqqqqq 000000000 000000000 000000000 ~00~0000 W ~ WW Z ~ZZZZ~ z~~zzz z~~z ~zwwww~ 000000000 qqq~qqqqq 000~0000 000~0000 000~0000 ~00~0000 ~00~~ ~0~~ ~00~00~ 000000000 iiiI w <: ° oo-zg$°z=,-ro I-- ~- n ~ w w w n w ooo OOOOo O WW nnWWW LU oz_z_z z ,,< ,,< < ~. ~. 0_ ~_ < ~_ EEEEEEEEE ZZZZZZZZZ I-' Z M.I Z I- Z 0 r.o o City of Pickering Other Development Contributions For three months ending March 31, 2005 CONTRIBUTIONS: Cash - In - Lieu of Parkland TOTAL CASH-IN-LIEU OF PARKLAND $1,400 $1,400 Cash Position first quarter 2005.xlsOther Dev. Contrbtns