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Home My WebLink AboutFIN 25-13 Call.4 _ Resolution #150/13 Report to Dated December 9, 2013 Executive Committee ICKERING Report Number: FIN 25-13 Date: December 2, 2013 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: 2014 Interim Spending Authority Recommendation: 1. That Report FIN 25-13 from the Director, Corporate Services & City Solicitor be received; 2. That the 2014 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 2014 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 2014 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 2014 or when Council approves the 2014 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. Report FIN 25-13 December 2, 2013 Subject: 2014 Interim Spending Authority Page 2 • With the requirements of the Public Sector Accounting Board (PSAB) on 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 2014 Capital Budget will require specific approval by Council. Attachments: 1. 2014 Interim Appropriations for Current Budget Operating Expenditures Prepared By: Approved/Endorsed By: _ _ I Caryn Kong, BA, CGA Stan Karwowski Senior Financial Analyst - Capital & Division Head, Finance & Treasurer Debt Management c Paul Bigioni a Director, Coroo :te S ices & City Solicitor Recommended for the consideration of Pickering City Council ,j/ a„ / Zp Tony 'revedel, P.Eng. Chief Administrative Officer Attachment 1 to Report FIN 25-13 • City of Pickering 2014 Interim Current Operation Appropriations 2014(Jan 1-June 30)Interim 2013 Approved Budget Appropriations 2121 Office of C.A.O. -Admin $ 544,602 $ 272,301 2129 Customer Care Centre •433,817 216,909 2139 Human Resources 721,996 360,998 2141 Health&Safety 142,239 71,120 2240 Fire Protection 14,658,258 7,329,129 2241 Emerg. Operations-Claremont 150,273 75,137 2192 Office Of Sustainability - - 2127 Finance(Accting,Taxes&Payroll) 2,960,005 1,480,003 2133 Supply&Services 371,961 185,981 2196 Information Technology 1,362,602 681,301 2125 Legal&Legislative Services 558,315 279,158 2122 Clerks Office 501,658 250,829 2191 Records Management&Elections 113,792 56,896 2199 Print Shop/Mail Room 381,620 190,810 2220 By-law 848,909 424,455 '2293 Animal Services 448,463 224,232 2710 Engineering&Public Works-Admin. 267,963 133,982 2290 Engineering Services-Admin. 2,436,370 1,218,185 2230 Crossing Guards 412,716 206,358 2430 Environmental Services - - 2613 Development Control 764,171 382,086 2711 Cult.&Rec.Admin. 1,686,056 843,028 2124 Civic Complex 700,418 350,209 2572 Senior Citizens Centre 388,333 194,167 2712 Programs 2,478,297 1,239,149 2713 Dunbarton Pool 367,789 183,895 2715 Don Beer Arena 1,030,203 515,102 2719 Community Centres 745,891 372,946 2731 Recreation Complex-Central Core 2,891,123 1,445,562 • 2733 Recreation Complex-Pool 936,364 468,182 2735 Recreation Complex-Arenas 914,299 457,150 2744 Museum 677,422 338,711 2500 Operations Admin. 515,483 257,742 2132 Property Maintenance 852,615 426,308 2315 Operations Centre-Municipal Garage 1,186,285 593,143 2320 Roads 6,207,502 3,724,501 2323 Sidewalks 428,246 214,123 2325 Street Lights 1,105,700 552,850 2718 Parks 3,675,060 1,837,530 2610 City Development-Admin. 1,122,766 561,383 2611 Planning&Design 2,498,173 1,249,087 2612 Building Services 1,308,291 654,146 2620 Sustainability 617,965 308,983 2621 Economic Development 565,919 282,960 2630 Committee of Adjustment 9,728 4,864 2743 Heritage Pickering 44,180 22,090 2745 Libraries 5,055,796 2,527,898 Various-Gen Government 13,097,664 5,664,035 Capital-Library Materials 640,468 384,281 Capital-Equipment&Furniture - 200,000 Total $ 79,827,766 $ . 39,913,883 • • • ea SCRIBE eSCRIBE ■Workflow Status: eSCRIBE Approval Workflow MEETI$GL:EVOLVED Workflow Information Initiator: Webster,Valerie Document: FIN 25-13 2014 Interim Spending Authority Started: 11/7/2013 1:27 PM Status: Approved Last run: 11/11/2013 8:30 AM Tasks The following tasks have been assigned to the participants in this workflow.Click a task to edit It.You can also view these tasks in the list Tasks. Assigned To Title Due Date Status Related Content Outcome Bigioni,Paul FIN 25-13 2014 Interim Spending Authority.docx Review 11/9/2013 Completed FIN 25-13 2014 Interim Spending Authority Approved Prevedel,Tony FIN 25-13 2014 Interim Spending Authorlty.doa Review 11/11/2013 Completed FIN 25-13 2014 Interim Spending Authority Approved Workflow Hii:0ory The following events have occurred in this workflow. ® Date Occurred Event Type User ID Description Outcome 11/7/2013 1:27 PM Workflow Initiated Webster,Valerie eScribe Approval Started 11/7/2013 1:27 PM Task Created Bigioni,Paul Approval Task Assigned 11/7/2013 1:58 PM Task Completed Bigioni,Paul Document Approved 11/7/2013 1:58 PM Task Created Prevedel,Tony Approval Task Assigned 11/9/2013 1:59 PM Comment System Account Task Overdue Reminder Sent Task Overdue 11/11/2013 8:30 AM Task Completed Prevedel,Tony Document Approved 11/11/2013 8:30 AM Workflow Completed System Account Document was Approved • • • • •