HomeMy WebLinkAboutCS 13-07
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REPORT TO
COUNCIL
Report Number: CS 13-07
Date: March 19, 2007
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Cash Position Report as at December 31,2006
Recommendation:
That Report CS 13-07 from the Director, Corporate Services & Treasurer 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
December 31,2006.
Financial Implications: The cash position of the Corporation for six months ended
December 31, 2006 was a net decrease in cash of $1,116,987 to $2,762,822. Sources
of Funds totalled $115,201,606 and Use of Funds totalled $116,318,593.
Background: This report presents a six-month period of activity ending December
31,2006. 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 second half of 2006. 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 decrease in cash of $1,116,987 over last
six months. The 2006 year end balance is approximately $220,000 more than 2005.
Year to year periodical comparisons may not be useful due to timing of receipts and
disbursements. In addition, year end cash balances are set to meet cash flow
requirements early in the following year.
Continuity of Taxes Receivable: Attachment 2 summarizes the tax related transactions
from July 1 to December 31, 2006 and provides the outstanding taxes receivable as at
December 31, 2006. This balance represents all three levels of taxes billed, such as
City, Region and School Boards. Year end amount receivable has increased over the
Report CS 13-07
Date: March 19,2007
Subject: Cash Position Report as at December 31,2006
Page 2
C. ~
. ;J' t
past several years but may vary where due dates and amounts for supplementary
billings change from year to year.
Arrears for the current year of $6.0 million is approximately 4.2% of the $143.4 million
total taxes billed in 2006. Total outstanding balance of $11.8 million is approximately
8.2% of the $143.4 million total taxes billed in 2006. The 2006 year end balance is
approximately $1.0 million higher than 2005. Municipal budgetary increases have
translated into higher taxes billed which in turn resulted in an increase in property taxes
receivable.
Outstandinq Investments: Attachment 3 reflects the short-term and long-term
investments for both the Current Fund and the Reserve Funds outstanding as at
December 31, 2006. There has been a steady increase in investments over the past
few years primarily as a msult of excess funds that are on hand due to pending
assessment appeal and timing of collection and remittance of development charges
and supplementary taxes.
The year end investment portfolio balance of $51.1 million plus internal loan of $5.1
million for a total of $56.2 million is up from $48.9 million in 2005 and $41.1 million in
2004.
Development Charqes 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 $1,150,473 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.
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. 2006 collections of the City
portion of development charges are up over 2005 but are significantly lower than in
prior years. This decline in collections reflects the minimal growth the City experiences.
In addition, building permits issued decreased by 34 units from 610 in 2005 to 576 in
2006 resulting in an equivalent decrease in revenue.
Report CS 13-07
DatE3: March 19,2007
Subject: Cash Position Report as at December 31, 2006
L-\ ~ /'
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Attachments:
Page 3
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 - 2006
7. Building Permits Issued 2000 - 2006
8. City Portion of Development Charges Collected 1991-2006
Prepared By:
Approved I Endorsed By:
iJ /1"
d!I~ {'n jJ. (,p..fd~-tI?L--
Dennis P. Arboleda
Supervisor, Accounting Services
o#,.....':~..,.""::~:.} ~"""':I'"....<,j
..~/ /;."., ....,..;;,..':....-...."'-..."<.
_~:::._~t~.;~~::?"'"""'"~:......
Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:da
Attachments
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Counc"J
/ ,",,-
.....,.._.....'m""./~./
:/ / /,(/'
.,' T!)6in~"J. Quinn, I MR. C
Chief Administrative Officer
, '
it 1.._."",7"0 REPORT # C'S..(~-07
City of Pickering
Cash Position Statement
for six months ending December 31, 2006
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Sources of Funds:
Accounts Receivable collected $ 544,988
Development charges collected 1,150,473
Operating 29,093,508
Grants-in-lieu:
Federal 1 ,669,539
Provincial 1,557,123
Ontario enterprises 5,690,963
Municipal enterprises 1,356,324
Linear Properties 1,704,639
Federal specific grants 24,099
Ontario specific grants 159,786
Interest Income 1,383,322
Sale of land -
Tax payments received 70,866,842
POA Revenue -
Total $ 115,201,606
Use of Funds:
Operating and Capital Expenditures $ 40,658,176
Payroll 14,373,076
Region Levy 39,067,337
Regional portion of Dev. Charges 666,045
School Board Levies 20,302,007
School Board portion of Dev. Charges 78,995
Debenture payment to Region 1,039,619
APTA Funding 133,338
Total $ 116,318,593
Net Cash Increase (Decrease) $ (1,116,987)
FINANCIAL POSITION
Bank Balance Net Cash Bank Balance
July 1,2006 Provided (Used) December 31, 2006
Current Fund $ 3,879,809 $ (1,116,987) $ 2,762,822
TOTAL $ 3,879,809 $ (1,116,987) $ 2,762,822
J
Note: Includes City, Region and School Boards
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