HomeMy WebLinkAboutFCS-14-132 - 2014 August Variance Report Staff Report
rTC.�tr R finance and Corporate Services Department www.kitchener.ca
REPORT TO: Finance and Corporate Services Committee
DATE OF MEETING: November 10, 2014
SUBMITTED BY: Ryan Hagey, Director of Financial Planning 519-741-2200 x 7353
PREPARED BY: Debra Fagerdahl, Manager of Financial Planning 519-741-2200 x 7114
WARD(S) INVOLVED: All
DATE OF REPORT: October 14, 2014
REPORT NO.: FCS- 14-132
SUBJECT: 2014 August Variance Report
RECOMMENDATION:
For information
BACKGROUND:
This is the second report to Council regarding the City's financial performance versus the 2014
budget. The report and attached schedules include information regarding:
• tax supported services
• rate supported enterprises/utilities, and
• supplementary information related to investment income
Variances from budget are a normal occurrence in an organization as large and diverse as the
City of Kitchener. Actual operations throughout an entire calendar year rarely exactly reflect
budgeted expectations. Because of this, the City maintains stabilization reserves which are
meant to fund differences between actual and budgeted performance. These reserves have
different minimum/maximum targets that reflect the variability of the activities they fund.
REPORT:
Significant projected 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 August, staff are projecting a $621,000 deficit in tax supported
operations as of the end of 2014. The deficit equates to a 0.37% variance from the operating
expenditure budget of $168M and is caused primarily by increased costs associated with the harsh
winter experienced at the start of the year. The projected deficit of$621,000 at the end of August is
smaller than the projected deficit of$991,000 from April.
IF1 - 1
As was the case in the April variance report, the projected yearend variance is primarily caused by a
single factor(extreme winter weather). Staff are currently gathering the required information to make
a formal application to the Ontario Ice Storm Assistance Program to offset some of these costs.
Based on information available about the program, it is highly unlikely the City will know how much
funding it will be receiving by the end of the year. Because of this, the City will not be able to apply
any of the assistance program funds against the actual results of the City in 2014.
Instead, the City will look to the Tax Stabilization Reserve Fund (TSRF) to fund any actual deficit at
the end of the year. The TSRF has a balance of $650,000 which will cover the projected deficit.
Staff will also remain diligent in managing their individual budgets and the Corporate Leadership
Team will continue to monitor the corporate results in order mitigate the projected yearend deficit.
Significant Projected Variances (over$200.000)
Infrastructure Services Department:
• Operations — Administration is projecting a deficit of $260,000 by year-end largely due to
higher than budgeted fleet costs related to increased winter activity.
• Operations — Road Maintenance is projecting a deficit of$300,000 by year-end due weather
related road repairs and deteriorating infrastructure.
• Operations—Winter Maintenance currently has a deficit of$1.OM and is projecting a deficit of
$900,000 by year-end. The year-end deficit assumes normal November and December
winter weather with cost savings from changes in schedules and efficiencies introduced.
General Expense:
• The City projection incorporates a 50% share of the Centre in the Square anticipated
2014 operating deficit, in keeping with historic practice. The City's share is estimated to
be $350,000.
• Gapping is projecting a surplus of $250,000 based on vacancies experienced in the first
eight months of the year and historic trends for the final four months of the year.
General Revenue:
• Payments in Lieu is projecting a surplus of $800,000 due to the courthouse PIL. This
figure includes revenues retroactive to 2013 when the courthouse originally opened.
• Investment Income is projecting a surplus of $450,000 and accounts for expected
balances and rates until the end of the year.
• Penalties and Interest is projecting a deficit of $300,000 due to increased collection of
outstanding accounts, which leads to less penalty and interest revenue.
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Building Enterprise (Schedule 2)
IIII,IIII II IIII IIII III II I III I IIIIIIIII II IIIIIIIII"m"m® ' m�, �
Building 978 (778) 1,756
The Building Enterprise has a surplus of $978,000 which is $1.7M better than the budget. This
improvement is largely due to higher than expected revenues for low rise and multi-residential
housing including some larger scale projects like the Centreblock and One Victoria high rises.
Golf Courses (Schedule 3)
IIII,IIII II IIII IIII III II I III I IIIIIIIII II IIIIIIIII"m"m®"m m�, �
IIIIII ;
Golf 336 482 (146)
The Golf Enterprise has a surplus of$336,000 which is $146,000 worse than the budget. This is due
to reduced revenues as a result of late openings and weather challenges throughout the golf season.
Parking Enterprise (Schedule 4)
IIII,IIII II IIII IIII III II I III I IIIIIIIII II IIIIIIIII"m"m® ' m�, �
Parking 170 201 (31)
The Parking Enterprise is mainly on target with a surplus of$170,000 which is slightly less than the
budgeted surplus of$201,000. Revenues are somewhat worse than budget, but are partially offset
by expenses being slightly better than budget.
Water Utility(Schedule 5)
IIII,IIII II IIII IIII III II I III I IIIIIIIII II IIIIIIIII"m"m®"m m�, �
IIII ;
Water (2,901) (885) (2,016)
The Water Utility has a deficit of$2.9M, which is $2.OM more than the budgeted deficit of$885,000.
The large deficit is caused by two main factors. First, sale of water revenues are down significantly
due to lower water consumption caused by water main breaks, frozen services and a colder/wetter
summer that saw less outdoor water use than normal. Second, transmission and distribution
expenses are significantly higher due to the large number of water main breaks and frozen services.
Sanitary Sewer Utility (Schedule 6)
IIII,IIII II IIII IIII III II I III I IIIIIIIII II IIIIIIIII"m"m®"m m�, �
Sanitary Sewer (923) 802 (1,725)
The Sanitary Sewer Utility has a deficit of $923,000 compared to a budgeted surplus of $802,000,
causing a $1.7M unfavourable variance. This is caused primarily by less sewer surcharge revenues,
which is consistent with less water consumption noted in the water utility. As well, the City continues
to see increased cost of sewage processing costs due to inflow/infiltration into the sewage system.
The overall deficit is somewhat offset by lower than anticipated sanitary sewer maintenance costs.
IF1 - 3
Storm Sewer Utility (Schedule 7)
IIII,IIII II IIII(IIIIIIIII III I IIIIIIIII II IIIIIIIII"m"m®"m mill, �II
Storm Sewer (1,676) (1,428) (248)
The Storm Sewer Utility has a deficit of $1.7M which is more than the budgeted deficit of $1.4M,
resulting in a $248,000 unfavourable variance. Actual revenues are less than budget due to lower
than forecasted growth rate and a refund of fees paid in prior years by the French school boards.
Expenses are higher compared to budget, and are largely due to higher than expected maintenance
caused by the spring and summer storms.
Gas Utility(Schedule 8)
uuur i
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Gas Division(Total) 7,921 9,584 -1,663
.......
Gas Delivery 9,008 7,733 1,275
Gas Supply -2,404 1,303 -3,707
Gas Transportation 1,317 548 769
Total Gas Enterprise saw an unfavourable variance of$1.7M largely driven by the high prices for gas
commodity in the winter of 2014.
The actual results for the Gas Enterprise are consistent with the projected results used by staff in
preparing recommendations for natural gas rates (reports INS-14-015 Natural Gas Rates and INS-14-083
Natural Gas Rates Follow Up).
Gas Delivery's revenue over expenses to the end of July is $9.OM which is $1.3M better than the
budget of $77M. Gas Delivery revenue is higher than budget by $1.5M resulting from higher
consumption due to the colder than normal winter and spring. The favourable revenue variance is
offset by higher than expected costs due to storage penalties incurred.
Gas Supply has a deficit of $2.4M compared to a budgeted surplus of $1.3M resulting in a $3.7M
unfavourable variance. The unfavourable variance is largely driven by the increase in market gas
prices during the first part of the year.
Gas Transportation has a surplus of$1.3M compared to a budgeted surplus of$548,000 resulting in
a $769,000 favourable variance. Actual revenues are more than budget due to higher consumption
because of the cold winter. The unfavourable variance in expenses is largely due to a cost allocation
adjustment that apportions the cost of gas purchase between supply and transportation
Investment Report(Schedule 9)
All investments made were in accordance with the City's investment policy. Short term investment
yields to date have averaged 1.53%, and average short term investment balances remain high. A
surplus is projected due to the higher than anticipated balances throughout the year.
IF1 - 4
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)
Appendices:
Appendix A-Operating Fund-Tax Base (Schedule 1)
Appendix B- Building Enterprise (Schedule 2)
Appendix C- Golf Courses (Schedule 3)
Appendix D- Parking Enterprises (Schedule 4)
Appendix E-Water Utility (Schedule 5)
Appendix F-Sanitary Sewer Utility (Schedule 6)
Appendix G -Storm Sewer Utility (Schedule 7)
Appendix H - Gas Utility(Schedule 8)
Appendix I - Investment Report (Schedule 9)
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IF1 - 9
Appendix B
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IF1 - 10
Appendix C
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IF1 - 11
Appendix D
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IF1 - 12
Appendix E
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IF1 - 13
Appendix F
a�
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IF1 - 14
Appendix G
a�
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IF1 - 15
Appendix H
00
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v
5
V
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IF1 - 16
00
v
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IF1 - 17
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IF1 - 19