HomeMy WebLinkAboutFCS-13-062 - 2013 April Variance ReportREPORT TO:
Staff Report
Finance and Corporate Services
DATE OF MEETING
SUBMITTED BY:
PREPARED BY:
WARD(S) INVOLVED:
DATE OF REPORT:
REPORT NO.:
SUBJECT:
RECOMMENDATION:
For information.
BACKGROUND:
Finance and Corporate Services Committee
June 17, 2013
Ryan Hagey, Director of Financial Planning
www.kitchener ca
Debra Fagerdahl, Manager of Financial Planning
All
June 10, 2013
FCS -13 -062
2013 April Variance Report
This is the first report to Council regarding the City's financial performance versus the 2013 budget.
The report and attached schedules include information regarding:
tax supported services
rate supported enterprises /utilities, and
supplementary information related to investment income
In addition to providing traditional variance information, this report responds to the following Council
resolution passed on March 25, 2013:
That each Department Head be directed to identify any chronic negative variances within
their respective Departmental budgets and provide suggestions and /or options as to how
they may be dealt with; and that this information be included as part of the next quarterly
Variance Report to come forward for consideration of the Finance and Corporate
Services Committee in mid June 2013.
The chronic negative variances are covered in the second section of the report.
5 -1
REPORT:
Section 1 -April Variance Report
Significant variances (over $200,000) are summarized below. Additional details are provided in
Schedule 1 for variances that exceed $50,000 and /or 10% of budget.
Operating Fund — Tax Base (Schedule 1)
Based on results as at the end of April, staff are projecting a $924,000 deficit in tax supported
operations as of the end of 2013. This equates to a 0.56% variance from the operating expenditure
budget. The shortfall is a result of the combination of deficits previously identified as chronic during
the 2013 budget process (e.g. By -Law enforcement, electricity costs, and Operations) as well as a
large deficit in Planning. No action is required for the following reasons:
the size of the projected deficit represents a variance of only 0.56% on a $165M operating
expenditure budget and;
many seasonal services have not commenced
Staff will remain diligent in managing their individual budgets and the Corporate Leadership Team will
continue to monitor the corporate results in order to avoid the potential for a deficit at the end of the
year.
Significant Proiected Variances (over $200.000)
Community Services Department:
By -law Enforcement - Parking /Noise is projecting a deficit of $260,000 as fine revenues are
failing to meet budgeted levels and part -time wage costs are anticipated to be higher than
budget due to backfilling for vacation, sick time and court time. Also contributing to the deficit
is requested enforcement initiatives such as licensing, parking programs (e.g. Rangers
games and snow events) and student housing initiatives. During the 2013 budget process,
funds were added to partially offset the chronic deficit identified in by -law revenues. This gain
has been partly eroded due to recently approved changes to onstreet and boulevard parking
by -laws.
• Planning is projecting a deficit of $550,000 due to revenue shortfalls. The majority of the
revenue shortfall ($505,000) is due to a reduction in site plan activity.
Infrastructure Services Department:
• Facilities Management — Building Maintenance is projecting a deficit of $275,000 largely due
to utility costs exceeding budget. Staff anticipate water costs at splash pads operating over
the summer months will exceed budget and a deficit is anticipated in electricity costs which
was identified as part of the 2012 and 2013 budget process.
• Operations — Administration is projecting a deficit of $225,000 by year -end due to a number
of factors including higher than budgeted garbage collection costs, higher than budgeted
costs for consumable supplies and lower than budgeted recoveries.
5 -2
• Operations — Region is projecting a deficit of $200,000 as the current contract does not
recover all costs associated with Regional work. The City does not receive re- imbursement
for supervision costs or administrative overheads.
• Operations — Sportsfields, Trails and Parks is projecting a deficit of $200,000 due to an
expected shortfall in revenue compared to budget, unbudgeted water usage, and higher
than budgeted costs for materials which have not kept up with the growth of the portfolio
(e.g. fertilizer, seeds).
• Operations — Winter Maintenance is projecting a surplus of $400,000 due to efficiencies
achieved as a result of scheduling changes reducing overtime call -ins and weekend
overtime. This surplus is assuming a normal winter for November and December 2013.
General Expenses:
• Gapping is projecting a surplus of $272,000 due to vacancies. The projection was based
on actual known vacancies to date plus projections to the end of the year.
• Debt Charges is a projecting a surplus of $280,000 due to the final reconciliation for
deferred charges of the 2004 bond issue.
General Revenue:
• Investment Income is projecting a surplus of $200,000 assuming that the average balance
will continue to exceed budget.
Buildina Enterprise (Schedule 2
The Building Enterprise has a deficit of $622,000 which is $349,000 worse than budget, and is due to
decreased revenues in the first third of the year. Building revenues are down $434,000 compared to
budget and correlates with decreased building permit activity at the start of 2013. Expenses are also
less than budget by $85,000 due to unfilled vacancies in the division. There is sufficient funding within
the Building Enterprise Stabilization Reserve Fund to absorb this variance.
Golf Courses (Schedule 3)
The Golf Enterprise has a deficit of $87,000 which is $168,000 worse than budget, and is due to
reduced revenues. Golf revenues are less than budget by $167,000 due to the late opening of both
golf courses and reduced memberships. Expenses remained consistent with budget as costs were
incurred for additional website work.
Parking Enterprise (Schedule 4)
The Parking Enterprise has a deficit of $253,000, which is on target to budget. Revenues fell short of
budget largely due to the lower than anticipated demand in the Duke & Ontario garage, and the
parkers in the Forsyth lot relocating to non -city own parking lots in anticipation of the Centre Block
development. The revenue shortfall is offset by savings in expenses related to lower than budgeted
costs for snow clearing.
5 -3
Water Utilitv and Sanitary Sewer Utilitv (Schedules 5 and 6
The Water Utility has a deficit of $565,000, which is $401,000 worse than budget, and is due to
higher than budgeted expenses. Water transmission and distribution costs are more than budget by
$262,000 due to higher than anticipated water main break repairs. Water revenues are down by
$365,000 due to less water usage. Water supply purchases from the Region are also down creating
a small negative variance for gross profit.
The Sanitary Sewer Utility has a deficit of $1.1 M, which is worse than budget by $1.2M. Sewer
surcharge revenues are under budget by $453,000 due to less water usage. The cost of sewage
processing is up by $886,000 due to the wetter than average spring. The deficit is somewhat offset
by lower than anticipated sanitary sewer maintenance costs which is better than budget by $101,000
due to the late start to spring repairs. Other revenue is also better than budget by $55,000 due to
higher external recoveries and cross border billings.
Storm Sewer Utility (Schedule 7)
The Storm Sewer Utility has a deficit of $184,000 which is better than budget by $51,000. Revenues
are slightly better than budget. Expenses are down compared to budget, and are largely due to lower
than anticipated costs for stormwater credits.
Gas Utility (Schedule 8)
Gas Delivery's revenue over expenses to the end of March was $8.4M which is $2.OM better than the
budget of $6.4M. Gas revenue is higher than budgeted by $999,000 due to higher consumption.
Expenses for Gas Delivery are below budget due to reduced maintenance costs as staff were
redeployed to maintenance work on the water distribution system. The positive variance in Gas
Delivery was anticipated by staff when recommending rate changes effective July 1, 2013.
Gas Supply is lower than budget by $1.OM with a net deficit of $670,000 due to higher than
anticipated cost of gas. The negative variance in Gas Supply was anticipated by staff when
recommending rate changes effective July 1, 2013.
Investment Report (Schedule 9)
All investments made were in accordance with the City's investment policy. Short term investment
yields to date have averaged 1.60 %, and average short term investment balances have been higher
than the balances for the same time period in 2012. Despite expected lower interest rates for the last
half of 2013, a surplus is projected due to anticipated higher than budgeted investment balances for
the remainder of the year.
5 -4
Section 2 — Chronic Neaative Variances
At the March 25, 2013 meeting, Council directed that each Department Head identify any
chronic negative variances within their respective budgets and provide suggestions and /or
options as to how they may deal with each of these variances.
Through their review, the Department Heads have identified chronic variances totalling between
$1.04M to $1.24M. The three areas of chronic variance (By -law, electricity and water, and
Operations) remain unchanged from the areas identified to Council through the 2013 budget
process, although the amounts have been revised based on additional information and analysis.
While there are mitigation options in each case, fully addressing the list of chronic deficits
cannot be achieved without a correction to the associated budget. The following paragraphs
outline the areas of chronic deficit, their amount, and potential mitigation options.
By -law, chronic deficit of $215,000
The chronic deficit is related to a shortfall in fine revenues and increased part time wage costs.
Fine revenues have been falling short of budget for the past number of years. Staff could
increase enforcement activities to potentially improve fine revenues, but is not supportive of this
approach as enforcement is meant to be a deterrent to unwanted behaviour, not to generate
revenues. It should be noted that the reduced enforcement pilot projects related to on- street
parking and boulevard parking are not included in the chronic fine deficit. If council were to
make these pilots permanent, the revenue shortfall would be approximately $50,000 higher.
Increased part time wages have created a chronic deficit because as by -law staff attain more
seniority, vacation entitlements increase, which requires more part -time staff to backfill
enforcement activities. Court time and certain enforcement initiatives such as student housing,
licensing and parking also contribute to the wages deficit in by -law. A service level review is
currently underway in the division and may address some of the issues identified and will be
presented to Council later this summer.
Transportation Services and Facilities Management, chronic deficit of $325,000
The chronic deficit is related to utility costs. The chronic deficit in Transportation Services
relates to electricity costs for street lighting. Staff believe the majority of this variance could be
mitigated through savings in crossing guard wages and street lighting maintenance. Both of
these areas have demonstrated surpluses and staff believe they will continue.
The chronic deficit in Facilities Management relates to electricity and water costs within City
buildings and amenities. Staff have engaged KW Hydro to assist with developing energy saving
strategies, but believe that full mitigation of the deficit will not be achievable.
Operations, chronic deficit between $500,000 and $700,000
The chronic deficit is related to both revenue shortfalls and over expenditures. Operations is
currently undergoing a service level review, which will help identify which services should be
provided and to what level they should be provided. The results of this review could help
mitigate the chronic deficit in Operations, although historically there has been little appetite for
service level reductions.
5 -5
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
This reporting falls within the Efficient and Effective Government plan foundation area of the
Strategic Plan. It helps support the financial goal of ensuring openness and transparency of city
finances.
FINANCIAL IMPLICATIONS:
Financial implications are discussed above and detailed in the attached schedules.
COMMUNITY ENGAGEMENT:
Inform — This report has been posted publicly as part of the agenda to inform the public.
ACKNOWLEDGED BY: Dan Chapman, Deputy CAO (Finance and Corporate Services)
5 -6
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