HomeMy WebLinkAbout2011-01-17FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 17, 2011 CITY OF KITCHENER
The Finance and Corporate Services Committee met this date commencing at 10:35 a.m.
Present: Councillor J. Gazzola - Chair
Mayor C. Zehr and Councillors S. Davey, B. Vrbanovic, Y. Fernandes, K. Galloway, P.
Singh, B. Ioannidis, Z. Janecki, F. Etherington and D. Glenn-Graham.
Staff: C. Ladd, Chief Administrative Officer
D. Chapman, Deputy CAO & City Treasurer, Finance & Corporate Services
J. Willmer, Deputy CAO, Community Services
P. Houston, Deputy CAO, Infrastructure Services Department
C. Smith, Director of Financial Planning
R. Gosse, Director, Legislated Services & City Clerk
M. May, Interim Director, Human Resources
C. Fletcher, Director, Facilities Management
L. Gordon, Director, Supply Services
G. Murphy, Director of Engineering
R. Bunn, Director, Information Technology / Chief Information Officer
M. Bolger, Manager, Business Systems & Services
R. Hagey, Manager, Financial Planning
P. Harris, Manager of Licensing
C. Goodeve, Committee Administrator
J. Billett, Committee Administrator
FCS-11-010 - STREET VENDOR BY-LAW
1.
The Committee considered Finance and Corporate Services Department report FCS-11-010,
dated January 7, 2011 concerning enactment of a Street Vendor’s By-law for the 2011 season.
On motion by Councillor K. Galloway -
it was resolved:
“That a by-law to licence Street Vendors in the City of Kitchener be prepared for
Council’s consideration on February 14, 2011, based on the proposed draft by-law
attached to Finance and Corporate Services Department report FCS-11-010.”
FCS-11-011 - REQUEST FOR VARIOUS EVENTS ON CIVIC SQUARE AND/OR ROTUNDA
2.
DURING 2011
The Committee considered Finance and Corporate Services Department report FCS-11-011,
dated January 7, 2011 concerning the sale of food and/or merchandise in Civic Square for
various events during February 1 to April 30, 2011.
On motion by Councillor K. Galloway -
it was resolved:
“That requests for the sale of food and/or merchandise in Civic Square or in the
Rotunda during various events being conducted from February 1, 2011 to April 30, 2011
be approved, provided the necessary licences are obtained, including Health and Fire
approval.”
FCS-11-003 - 2010 MUNICIPAL ELECTION ACCESSIBILITY MEASURES
3.
The Committee considered Finance and Corporate Services Department report FCS-11-003,
dated December 13, 2010 concerning measures taken for the 2010 Municipal Election to
address the identification, removal and prevention of barriers that affect electors and
candidates with disabilities.
Mr. Colin Goodeve advised that governing legislation mandates that all voting places be
accessible and in this regard, staff undertook inspections of 109 voting locations. 5 traditionally
used locations were found not to be accessible and therefore, the location for the voting
subdivision(s) changed. In other locations not considered fully accessible, additional election
staff was hired and additional directional signage placed to assist voters. Accessible
tabulators were used at the Community Centre advance voting and election workers provided
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 17, 2011 - 3 - CITY OF KITCHENER
FCS-11-003 - 2010 MUNICIPAL ELECTION ACCESSIBILITY MEASURES (CONT’D)
3.
with Accessible Customer Service Training. The steps taken in 2010 have set the ground work
for future elections by ensuring consistent policies, practices and procedures in maintaining the
core principles of independence, dignity, integration and equality of opportunity.
Mr. Goodeve responded to questions, advising that on Election Day voters with visual
impairment could make use of a sheet magnifier to read their ballot or be assisted by a friend
or election worker under oath to mark their ballot. It was noted that circumstances varied in
respect to the decisions made to change 5 previously used locations but all relate to the
traditional site not meeting accessibility requirements.
Concerns were raised with respect to some locations lacking appropriate parking. Mr. R.
Gosse advised that the issue of parking and those raised concerning changes in voting
locations will be addressed in a subsequent post-election report. Clarification as to why
accessible tabulators were used only at the Community Centre advance voting was requested.
Mr. Gosse advised that staff attempted to find balance between costing, accessible needs and
ensuring sufficient voting locations. He stated that had accessible tabulators been used on
election day at all voting locations the cost would have been an additional $130,000, which in
perspective, equates to a large percentage of the overall election budget of $450,000. He
added that the intent was for voters to take advantage of the 5 Community Centre locations
over the 3 days of advance voting; wherein, they could attend any one of the locations of their
choosing and by virtue of advance voting generally being less busy, obtain greater access to
the accessible tabulators. Mr. Gosse noted that increased notification and marketing of the
accessible tabulators will be a consideration in preparation of future elections. A suggestion
was made to consider a larger font size on ballots. Mr. Gosse advised that every attempt was
made to ensure the largest font possible, given the addition of several questions which used
space that would otherwise be available; adding that options concerning ballot layout will also
be explored with the company supplier in future elections.
Statistics on the number of voters with disabilities who voted was questioned. Mr. Goodeve
advised that no statistics are available for those voting on election day and only one person
with a disability had voted using an accessible tabulator during advance voting. He added that
this is the first time the units have been used and anticipated greater uptake in future elections.
Mr. R. Gosse also pointed out that the idea behind accessible voting is to provide that the
elector may do so independently and with dignity and therefore, they are not canvassed.
FCS-11-012 - REFERRAL TO A LICENSING HEARING - LUCKY’S WINGS
4.
- 320 KING STREET WEST
The Committee considered Finance and Corporate Services Department report FCS-11-012,
dated January 10, 2011 requesting that an application by Lucky’s Wings for renewal of a 2011
Place of Refreshment Class ‘A’ Licence be referred to a Licensing Hearing.
Ms. P. Harris advised that she had received information from the Waterloo Regional Police
Services and the City’s By-law Enforcement staff concerning certain occurrences at the
address where the business operates. She requested that a hearing be convened prior to
renewing their business license to address the issues raised.
A motion by Mayor C. Zehr was brought forward for consideration to provide that a Licensing
Hearing be convened in this matter. Mayor Zehr stated that given members of Council will be
appointed to the Hearing Tribunal, it was important not to discuss specifics of the matter at this
time so as not to jeopardize a fair hearing and/or prejudice the outcome in any way.
Mr. R. Gosse advised that appointments to the Licensing Tribunal will be made at such time as
staff has determined a hearing date.
Councillor B. Vrbanovic pointed out that staff has suggested Council may wish to provide for a
temporary license to June 30, 2011 to allow continued operation of the business pending the
hearing and Mayor Zehr agreed that same form part of his motion.
On motion by Mayor C. Zehr -
it was resolved:
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 17, 2011 - 4 - CITY OF KITCHENER
FCS-11-012 - REFERRAL TO A LICENSING HEARING - LUCKY’S WINGS
4.
- 320 KING STREET WEST (CONT’D)
“That the application for a 2011 Place of Refreshment Class ‘A’ Licence, submitted by
Lucky’s Wings, 320 King Street West, be referred to a Licensing Hearing; and further,
That a temporary license be issued to Lucky’s Wings for the period ending June 30,
2011 pending the outcome of the Licensing Hearing.”
FCS-11-002 - FINANCIAL CONDITION ASSESSMENT
5.
The Committee considered Finance and Corporate Services Department report FCS-11-002,
dated January 6, 2011 outlining the City’s current financial position. It was noted that this
presentation was made to provide context for upcoming 2011 budget deliberations and the
focus of this presentation would be on debt and reserves / reserve funds which are the primary
contributors, along with investment in Hydro, to the health of the City’s financial position.
Mr. D. Chapman described the financial condition as the City’s ability to finance its services on
a continuing basis and it speaks directly to the City’s financial flexibility, sustainability and
vulnerability. Kitchener’s financial position remains sound and within range of the City’s
comparators; however, Mr. Chapman noted that debt is trending upwards to a high level;
reserves are trending downwards to a low level; and while investment in the Hydro Utility
mitigates associated risks, current debt and reserve fund levels must be addressed. He stated
that reserves need to be built up through annual budgeted contributions and no new debt
issued, save and except approved annual capital budget provisions and any previously
approved business cases included in current projections, until the debt to reserve ratio
achieves a more balanced position. It is also recommended that investment in the Hydro
Utility be maintained at least until the debt to reserve ratio is in a more balanced position.
In trends and comparisons to like size municipalities, Kitchener has a $700. per capita (2009)
which is close to, but slightly lower than the median. Councillor B. Vrbanovic noted that the
comparison excludes tangible assets and suggested it may be beneficial to see comparisons
in respect to Kitchener’s investment in capital infrastructure, such as its Community Centre
model, that other cities do not have. Mr. D. Chapman noted that capital assets are not
factored in to this analysis which speaks solely to the City’s monetary position and suggested
that a comparison of capital asset value be included with a report to come forward on the 2010
Financial Statements.
The value of the City’s Gas Utility was discussed, which Mr. Chapman suggested was
approximately $200M, cautioning that the estimate is not based on a formal valuation and the
value is not included in these figures as it is also considered similar to an enterprise. Mayor C.
Zehr noted that both the Hydro and Gas Utilities pay dividends to the City and Hydro is of more
value to Kitchener given that some cities have sold their investments in Hydro and have
depleted the liquidated cash benefit. He added that the Gas Utility has similar value which is
an extra advantage that does not appear in these figures. Clarification of the $163M value of
the Hydro Utility was requested. Mr. Chapman concurred that the value is based on historical
cost plus the City’s share equity of annual earnings and does not necessarily reflect the true
value of the Hydro Utility today. He added that the same may be true in respect to the Gas
Utility as all financial values are based on historic cost plus return on investment. He advised
that further details will be provided in the requested comparison of capital asset values.
Mr. D. Chapman provided clarification of the City’s Local Environmental Action Fund (LEAF)
created as a program specific reserve in 2007, and built up since then to a maximum of $5M,
with a balance of $3.8M remaining in the fund. Mr. Chapman also clarified a spike in 2004-
2005 in reserve / reserve fund balances which he attributed to Hydro and capital investment
inflows outpacing expenditures at that time. Negative balances in the program specific
reserves was questioned and Mr. Chapman advised that these would only be of serious
concern if there were no contingencies. He explained that the amount related to the Market is
being rounded out as it is no longer required; the Activa Group relates to naming rights for
which the company is required to make donor transfers over time; and the Business Parks is
an amount held for City-owned industrial lands that on sale of the lands will significantly
increase the reserve balance. Mr. Chapman also provided clarification of the Building
FINANCE AND CORPORATE SERVICES COMMITTEE
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FCS-11-002 - FINANCIAL CONDITION ASSESSMENT (CONT’D)
5.
Enterprise Stabilization Reserve which is used to stabilize the Enterprise during periods of
economic downturn.
Concerns were raised in regard to the percentage level in Discretionary Reserves at well
below the average median. Mr. Chapman advised that same should be taken in context of a
larger picture, noting the financial condition is holistic in terms of whether or not the City enjoys
a healthy position. Mr. Chapman stated that the City is in a strong financial position albeit there
is some trending in regard to debt and reserves/reserve fund balances to be mindful of.
Clarification was requested in respect to the $700 / capita household and the $272 / capita
reserves. Mr. Chapman advised that the two figures should not be added or subtracted from
one another and of the two, the household per capita rate ($700.) is the most important to
consider in the City’s overall financial position. It was noted that it is difficult to apply a
standard percentage rate to Discretionary Reserves as it is dependent on circumstance and
what is affordable to have set aside. Mr. Chapman added that there is no question reserves
need to be built up, the level to which will be determined during upcoming budget
deliberations. Mayor Zehr questioned if part of the reason for the 0% for Water / Waste Water
Reserves is due to the City’s Accelerated Infrastructure Program wherein, funds are being
used now to advance replacement of aging infrastructure ahead of deterioration, which other
cities have yet to do. Mr. Chapman concurred that this is partially correct, noting that
expenditures have outpaced revenue generation; however, he pointed out that a surplus in the
reserve is forecast for the first time since 2004.
Mr. Chapman spoke to questions concerning potential liquidation of the City’s investment in
the Hydro Utility, advising that while some benefit of immediate cash flow would be realized,
there would be long term negative impact to the City’s financial position in that assets from the
Utility would no longer be received. Mr. Chapman added that both the Hydro and Gas Utilities
benefit the community under local controls, providing above market rate returns and he
reiterated that there remains benefit to the community in continued investment in the Hydro
Utility.
In respect to debt service levels, the Province has established a maximum of 25% of source
revenues; whereas, the targeted range for credit rating agencies is between 5 and 10%. Mr.
Chapman advised that Kitchener is approaching the 10% level and agreed to provide a
comparison to other like size municipalities.
Mr. Chapman responded to questions concerning establishment of the City’s Economic
Development Investment Fund (EDIF), suggesting the program cannot necessarily be
attributed to the cause of higher debt as it was a planned program; however, he pointed out
that a significant investment was required in establishing the program that now leaves little
room for any further debt capacity. It was also noted that the term for debt issuance is 15
years, with the final debt scheduled to be issued in 2013 which will mature in 2028. Mr.
Chapman agreed to provide costing in respect to the debt service related to EDIF for capital
budget deliberations.
Questions were raised concerning the debt to reserve ratio. It was noted that rating agencies
consider a ratio of 1.0 (ie. $1 of debt for every $1 of reserves) to be financially prudent;
whereas, Kitchener has a ratio of 2.2 ($2.20 of debt for every $1 of reserves, excluding value
of hydro investment). Mr. Chapman commented that while sustainable the ratio is not
desirable, adding that in the overall financial position the City remains strong as the most
sound within the Region but re-emphasized the need to build reserves while carefully
managing debt.
Mayor Zehr commented that there is no question that EDIF has had impact on debt; however,
he pointed out that it was a deliberate, planned approach which was never spoken of in the
short term but rather in respect to long term benefits that would change the economic
landscape and enhance quality of life within the community.
Mr. Chapman agreed to provide a comprehensive overview of EDIF for capital budget
deliberations; as well as, similar historical instances of low reserves vs. high debt, such as
during construction of the newCity Hall in the early 1990’s. It was also suggested that
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 17, 2011 - 6 - CITY OF KITCHENER
FCS-11-002 - FINANCIAL CONDITION ASSESSMENT (CONT’D)
5.
information concerning debt issuance for other sizable projects that had no impact on the tax
levy be included.
Councillor Gazzola commented that Kitchener was fortunate to build the new City Hall at a cost
of $68M, funded through reserves and returns on investment in the Gas Utility that provided for
minimal debt that was paid for within 3 years of debt issuance.
At the request of Mayor C. Zehr, Mr. Chapman agreed to also provide information on the cost
of operating based on population vs. density.
ADJOURNMENT
6.
On motion, the meeting adjourned at 12:10 p.m.
J. Billett
Committee Administrator