HomeMy WebLinkAboutCS 39-07
REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 39-07
Date: September 10, 2007
23
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Cash Position Report as at June 30, 2007
Recommendation:
That Report CS 39-07 of the Director, Corporate Services & Treasurer regarding Cash
Position as at June 30,2007 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 six months ended June
30,2007.
Financial Implications: The cash position of the Corporation for six months ended
June 30, 2007 was a net increase in cash of $5,451,917 to $8,256,520. Sources of
Funds totalled $101,697,013 and Uses of Funds totalled $96,245,095.
Sustainability Implications:
sustainability.
This report contains no information in regards to
Background: This report presents a six-month period of activity ending June 30,
2007. 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 half of 2007. Subcategories have been identified to highlight those cash
transactions that are significant in nature or large dollar value transactions for the City of
Pickering. This schedule summarizes the increase in cash of $5,451,917 over the first
six months. The 2007 mid-year balance is approximately $4,377,000 more than 2006.
However, year to year periodical comparisons may not be useful due to timing of
receipts and disbursements. Mid-year cash balances and future revenues are set to
meet the cash requirements for the second half of 2007. The positive net cash balance
shows the City is in a sound financial position vis-a vis the 2007 budget.
Report CS 39-07
Date: September 10, 2007
. Cash Position Report as at June 30,2007
2~
Page 2
Continuity of Taxes Receivable: Attachment 2 summarizes the tax related transactions
from January 1 to June 30, 2007 and provides the outstanding taxes receivable as at
June 30, 2007. This balance represents all three levels of taxes billed, such as City,
Region and School Boards. This has increased over the past several years but may
vary where due dates and amounts for supplementary billings change from year to year.
Current year's taxes receivable of $56.0 million is approximately 43.7% of the $128.2
million total taxes billed as at June 30, 2007. This percentage is comparatively high as a
large portion of the current year's taxes due on July 11, 2007 are reported as
outstanding as at June 30, 2007.
Of the total outstanding $63.9 million taxes receivable, $56.0 million or 87.6% are from
the current year and $7.9 million or 12.4% are from prior years. The prior years'
receivable has increased over the years as municipal budgetary requirements have
translated into higher taxes billed which in turn resulted to an increase in property taxes
receivable.
Outstandino Investments: Attachment 3 reflects the short-term and long-term
investments for both the Current Fund and the Reserve Funds outstanding as at June
30, 2007. There has been a steady increase in investments over the past few years
primarily as a result of funds that are on hand due to pending assessment appeals and
the timing of the collection and remittance of development charges and supplementary
taxes. Total investment portfolio as at June 30, 2007 is $53.8 million with $4.8 million
coming from internal loans and $49.0 million from general investments.
Development Charoes 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 $1,686,928 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. Development
charges collected in the first six months of 2007 is approximately $463,000 higher than
the amount collected over the same period in 2006.
Other Development Contributions: Attachment 5 is provided to show other significant
development contributions that have been received.
The balance of the tables shows multi year receipts. The first half of 2007 collections of
the City portion of development charges are up over the same period from 2003 to
2006. However, the 287 building permits issued for the first six months up to June 30,
2007 is almost the same with the 291 permits issued during the same period last year.
Report CS 39-07
Date: September 10, 2007
Cash Position Report as at June 30, 2007
Page 3
25
Attachments:
1 . Statement of Cash Position
2. Continuity of Taxes Receivable
3. Outstanding Investments
4. Statement of Development Charges Collected
5. Other Development Contributions
6. City Portion of Development Charges Collected 2003 - 2007
7. Building Permits Issued 2000 - 2007
8. City Portion of Development Charges Collected 1991-2007
Prepared By:
Approved I Endorsed By:
~r'.~
Dennis P. Arboleda
Supervisor, Accounting Services
~ ....~~~.
Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:vw
Attachments
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering Cit ncil
"
07
26
ATTACHMENT#-L. TO REPORT#..c.s:.31' tJ7
City of Pickering
Cash Position Statement
for six months ending June 30, 2007
Sources of Funds:
Accounts Receivable collected $ 687,788
Development charges collected 1,686,928
Operating 13,468,555
Grants-in-lieu:
Federal 772,074
Provincial 513,535
Ontario enterprises 3,587,689
Municipal enterprises 599,703
Linear Properties 331,646
Federal specific grants 4,248
Ontario specific grants 1,421,301
Interest Income 1,557,751
Sale of land -
Tax payments received 77,055,200
POA Revenue 10,595
Total $ 101,697,013
Use of Funds:
Operating and Capital Expenditures $ 21,625,762
Payroll 14,537,463
Region Levy 37,404,110
Regional portion of Dev. Charges 860,970
School Board Levies 20,731,217
School Board portion of Dev. Charges 75,163
Debenture payment to Region 1,010,411
APT A Funding -
Total $ 96,245,096
Net Cash Increase (Decrease) $ 5,451,917
FINANCIAL POSITION
Bank Balance Net Cash Bank Balance
January 1, 2007 Provided (Used) June 30, 2007
Current Fund $ 2,804,603 $ 5,451,917 $ 8,256,520
TOTAL $ 2,804,603 $ 5,451,917 $ 8,256,520
Note: Includes City, Region and School Boards
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