HomeMy WebLinkAboutFIN 21-23 Report to
Executive Committee
Report Number: FIN 21-23
Date: December 4, 2023
From: Stan Karwowski
Director, Finance & Treasurer
Subject: 2024 Interim Spending Authority
- File: F-1000-001
Recommendation:
1. That the 2024 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 2024 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
2024 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 finalization of the 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.
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 2024 or when
the 2024 Budget is finalized 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 Public Sector Accounting Board 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, 50 percent of last year’s library capital materials has been included in the interim
appropriations and reflected in Attachment 1.
A provision has been included this year for capital expenditures related to the library telework
stations project, which is to be funded by the Community Services Recovery Fund. This grant
was approved subsequent to the approval of the 2023 Capital Budget, and requires that the
project to be completed by June 2024. This provision reflected in Attachment 1 will allow for
the commencement of this project in January 2024 in order to meet the grant deadline.
A minor provision has been included for small capital expenditures from current funds.
Specific capital projects proposed prior to the approval of the 2024 Capital Budget will require
specific approval.
Attachments:
1. 2024 Interim Appropriations for Current Budget Operating Expenditures
Prepared By: Approved/Endorsed By:
Original Signed By: Original Signed By:
Jason Bekramchand, CPA Stan Karwowski, CPA, CMA, MBA
Senior Financial Analyst – Capital & Director, Finance & Treasurer
Debt Management
Recommended for the consideration
of Pickering City Council
Original Signed By:
Marisa Carpino, M.A.
Chief Administrative Officer
City of Pickering Attachment #1 to Report FIN 21-23
2024 Interim Current Operation Appropriations
Cost Centres
2023 Approved
Budget
2024 (Jan. 1-
June 30) Interim
Appropriations
10000 Office of the Chief Administrative Officer 583,867$ 291,934$
10005 Customer Care Centre 506,916 253,458
10010 Public Affairs & Corp Comm 1,379,019 689,510
10050 Economic Development & Strategic Projects 1,171,582 585,791
10100 City Development-Admin 1,015,573 507,787
10105 Planning & Design 5,258,525 2,629,263
10110 Building Services 2,563,745 1,281,873
10115 Sustainability 870,335 435,168
10120 Committee of Adjustment 11,778 5,889
10125 Heritage Pickering 17,525 8,763
10200 Culture & Recreation - Admin 4,222,283 2,111,142
10205 Programs 3,344,383 1,672,192
10210 Dunbarton Pool 536,204 268,102
10215 Don Beer Arena 1,530,349 765,175
10220 Community Centres 892,171 446,086
10225 Recreation Complex - Central Core 3,951,930 1,975,965
10230 Recreation Complex - Pool 980,768 490,384
10235 Recreation Complex - Arenas 1,149,023 574,512
10240 Civic Centre 1,199,128 599,564
10245 Senior Citizens Centre 612,699 306,350
10250 Museum 1,638,549 819,275
10300 Public Works - Administration 1,022,806 511,403
10305 Property Maintenance 1,727,186 863,593
10310 Fleet Services 2,324,003 1,162,002
10315 Roads 9,177,349 5,506,409
10320 Parks 5,649,424 2,824,712
10325 Operations Services 1,611,829 805,915
10330 Major Capital Facilities 189,975 94,988
10400 Legal Services 995,053 497,527
10405 Information Technology 3,892,845 1,946,423
10410 Clerks Office 674,502 337,251
10415 Records Management & Elections 177,016 88,508
10420 Print Shop/Mail Room 561,750 280,875
10425 By-Law 2,117,671 1,058,836
10430 Animal Services 766,832 383,416
10500 Engineering Services - Admin 3,166,507 1,583,254
10505 Crossing Guards 434,140 217,070
10510 Water Resources & Development Services 2,658,578 1,329,289
10515 Sidewalks 685,654 342,827
10520 Streetlights 1,024,720 512,360
10600 Finance 5,115,639 2,557,820
10605 Supply & Services 707,863 353,932
10700 Fire Protection 20,543,920 10,271,960
10705 Emergency Operations 184,642 92,321
10800 Human Resources 1,584,875 792,438
10805 Health & Safety 200,132 100,066
10900 Library 6,671,192 3,335,596
Gen Govt -Various 30,820,106 15,410,053
Capital -Library Materials 290,000 145,000
Capital -Library Telework Stations (grant)- 97,000
Capital -Equipment & Furniture - 200,000
TOTAL 138,412,561 70,421,027