HomeMy WebLinkAboutFIN 21-14 cif,. too Report to
Executive Committee
PICKERING Report Number: FIN 21-14
Date: December 8, 2014
From: Paul Bigioni
Director, Corporate Services & City Solicitor
Subject: 2015 Interim Spending Authority
Recommendation:
1. That Report FIN 21-14 from the Director, Corporate Services & City Solicitor be
received;
2. That the 2015 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 2015 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 2015 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 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.
Staff are seeking approval to provide for interim spending authority for up to the first six
months of 2015 or when Council approves the 2015 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.
97
•
Report FIN 21-14 December 8, 2014
Subject: 2015 Interim Spending Authority Page 2
With the requirements of the Public Sector Accounting Board (PSAB) regarding 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 four years. The 50% interim provision is sufficient to cover this
change.
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 Library to continue purchasing materials throughout the year. On
this basis, greater than 50% 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 2015 Capital Budget will
require specific approval by Council.
Attachments:
1. 2015 Interim Appropriations for Current Budget Operating Expenditures
Prepared By: Approved/Endorsed By:
Caryn Kong, CPA, CGA Stan Karwowski, MBA,CPA,CMA
Senior Financial Analyst- Capital & Divi - Head, Finance &Treasurer
Debt Management
Paul : ig •n
Direct.r, Co •orate Services & City Solicitor
Recommended for the consideration
of Pickering City Council
6004biejai
Tony Prevedel, P.Eng.
Chief Administrative Officer
98
ATTACHMENT#J__TO REPORT# a i-i
City of Pickering
2015 Interim Current Operation Appropriations
2014 Approved 2015(Jan. 1-June 30)
•
Budget Interim Appropriations
2121 Office of C.A.O. -Admin $749,097 $374,549
2129 Customer Care Centre 432,389 216,195
2139 Human Resources 717,826 358,913
2141 Health &Safety 142,943 71,472
2240 Fire Protection 15,173,816 7,586,908
2241 Emerg. Operations-Claremont 148,936 74,468
2127 Finance(Accting, Taxes&Payroll) 2,937,901 1,468,951
2133 Supply&Services 374,290 187,145
2196 Information Technology 1,403,197 701,599
2125 Legal& Legislative Services 565,435 282,718
2122 Clerks Office 503,548 251,774
2191 Records Management&Elections 424,861 212,431
2199 Print Shop/Mail Room 423,009 211,505
2220 By-law 860,900 430,450
2293 Animal Services 453,587 226,794
2290 Engineering Services-Admin. 2,563,387 1,281,694,
2230 Crossing Guards 416,765 208,383
2613 Development Control 779,681 389,841
2500 Operations Admin. 554,837 277,419
2132 Property Maintenance 1,355,563 677,782
2315 Operations Centre-Municipal Garage 1,201,153 600,577
2320 Roads 6,490,120 3,894,072
2323 Sidewalks 273,585 136,793
2325 Street Lights 1,269,292 634,646
2718 Parks 3,891,569 1,945,785
2711 Cult. & Rec.Admin. 1,991,697 995,849
2124 Civic Complex 719,609 359,805
2572 Senior Citizens Centre • 385,565 192,783
2712 Programs 2,183,701 1,091,851
2713 Dunbarton Pool 348,480 174,240
2715 Don Beer Arena 1,100,556 550,278
2719 Community Centres 758,466 379,233
2731 Recreation Complex-Central Core 3,050,823 1,525,412
2733 Recreation Complex-Pool 997,283 498,642
2735 Recreation Complex-Arenas 859,342 429,671
2744 Museum 698,317 349,159
2610 City Development-Admin. 913,423 456,712
2611 Planning & Design 2,459,128 1,229,564 •
2612 Building Services 1,434,549 717,275
2620 Sustainability 646,450 323,225
2621 Economic Development 383,334 191,667
2630 Committee of Adjustment 9,868 4,934
2743 Heritage Pickering 15,005 7,503
2745 Libraries 5,144,633 2,572,317
Various-Gen Government 14,166,092 6,188,700 .
Capital-Library Materials 453,200 271,920
Capital-Equipment&Furniture 0 200,000
Total $82,827,208 $41,413,604
99