HomeMy WebLinkAboutFIN 15-22 Report to Council
Report Number: FIN 15-22
Date: December 5, 2022
From: Stan Karwowski
Director, Finance & Treasurer
Subject: 2023 Interim Spending Authority
- File: F-1000-001
Recommendation:
1. That the 2023 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 2023 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
2023 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 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 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 6 months of 2023 or when
Council approves the 2023 Budget, 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 (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.
FIN 15-22 December 5, 2022
Subject: 2023 Interim Spending Authority Page 2
On this basis, 50 percent 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 app roval of the 2023 Capital Budget will require
specific approval by Council.
Attachments:
1.2023 Interim Appropriations for Current Budget Operating Expenditures
Prepared By: Approved/Endorsed By:
Recommended for the consideration
of Pickering City Council
Original Signed By:
Marisa Carpino, M.A.
Chief Administrative Officer
Original Signed By:Original Signed By:
Jason Bekramchand, CPA Stan Karwowski, CPA, CMA, MBA
Senior Financial Analyst – Capital & Director, Finance & Treasurer
Debt Management
City of Pickering
Attachment #1 to Report FIN 15-22
2023 Interim Current Operation Appropriations
Cost Centres
2022 Approved
Budget
2023 (Jan. 1-
June 30) Interim
Appropriations
10000 Office of the CAO - Admin 1,795,057$ 897,529$
10005 Customer Care Centre 482,458 241,229
10010 Public Affairs & Corp. Comm.1,247,053 623,527
10100 City Development - Admin 1,252,121 626,061
10105 Planning 4,912,293 2,456,147
10110 Building Services 2,165,184 1,082,592
10115 Sustainability 847,609 423,805
10120 Committee of Adjustment 10,992 5,496
10125 Heritage Pickering 17,525 8,763
10200 Cult. & Rec. - Admin.3,228,425 1,614,213
10240 Civic Centre 1,150,206 575,103
10245 Senior Citizens Centre 581,252 290,626
10205 Programs 2,782,129 1,391,065
10210 Dunbarton Pool 448,550 224,275
10215 Don Beer Arena 1,409,028 704,514
10220 Community Centres 934,310 467,155
10225 Recreation Complex - Central Core 3,687,600 1,843,800
10230 Recreation Complex - Pool 963,423 481,712
10235 Recreation Complex - Arenas 1,093,694 546,847
10250 Museum 1,915,148 957,574
10255 Pickering Arts Centre - -
10325 Operations - Admin.1,501,554 750,777
10300 Public Works - Admin.1,182,925 591,463
10305 Property Maintenance 1,445,018 722,509
10310 Fleet Services 2,085,597 1,251,358
10315 Roads 8,583,303 4,291,652
10320 Parks 5,454,925 2,727,463
10405 Information Technology 3,314,196 1,657,098
10400 Legal Services 741,176 370,588
10410 Clerks Office 511,545 255,773
10415 Records Management & Elections 590,832 295,416
10420 Print Shop/Mail Room 555,357 277,679
10425 By-law 1,880,347 940,174
10430 Animal Services 696,309 348,155
10500 Engineering Services - Admin.3,112,605 1,556,303
10505 Crossing Guards 424,400 212,200
10510 Water Resources & Development Services 2,297,464 1,148,732
10515 Sidewalks 395,590 197,795
10520 Street Lights 1,081,780 540,890
10600 Finance 4,823,737 2,411,869
10605 Supply & Services 478,582 239,291
10700 Fire Protection 18,922,854 9,461,427
10705 Emergency Operations 178,979 89,490
10800 Human Resources 1,405,552 702,776
10805 Health & Safety 170,061 85,031
10900 Libraries 6,283,410 3,141,705
Gen Govt -Various 30,047,702 13,186,742
Capital -Library Materials 295,000 147,500
Capital -Equipment & Furniture - 200,000
TOTAL 129,384,857 63,263,889