HomeMy WebLinkAboutFCS-15-036 - 2014 December Variance Report Staff Report
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REPORT TO: Finance and Corporate Services
DATE OF MEETING: March 30, 2015
SUBMITTED BY: Ryan Hagey, Director of Financial Planning
519-741-2200 Ext 7353
PREPARED BY: Debra Fagerdahl, Manager of Financial Planning
519-741-2200 Ext 7114
WARD(S) INVOLVED: All
DATE OF REPORT: March 18, 2015
REPORT NO.: FCS-15-036
SUBJECT: 2014 Year-End Variance Report
RECOMMENDATION: For Information
BACKGROUND:
This is the third and final 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
REPORT:
Year-end positions for tax supported operations and each of the City enterprises is provided
in the table on the following page.
*** This information is available in accessible formats upon request. ***
Please call 519-741-2345 or TTY 1-866-969-9994 for assistance.
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Tax Supported operations 0 (323) (323) 111,131
1-11,111,111,111,111,'ll""I'll""I'll'I...................................................P............................................................................................................................................... ...........
Enterprises Net Revenue(Expense)
Building (1,164) 1,135 2,299 4,159 55.28%
Golf 0 (132) (132) 2,645 -4.99%
Parking (497) (535) (38) 6,990 -0.54%
............................................................................................................................................................................................................................................................................................................................
Water (1,826) (4,481) (2,655) 39,379 -6.74%
Sanitary Sewer 1,428 (920) (2J348) 39,306 -5.97%
.............................................................................................................................................................................................................................................................................................................................
Storm Sewer (2J817) (3J037) (220) 16,356 -1.35%
Gas Delivery 10,670 12,918 2,248 49,573 4.53%
Gas Supply 1,080 (200) (1,280) 31,840 4"0"2%
Gas Transportation (68) 124 192 7,761 2.47%
.............................................................................................................................................................................................................................................................................................................................
Fleet 0 0 0 12,502 0.00%
Total City Operations 6,806 4,549 (2,257) 378,445 -0.60%
.....................................................................................................................................................................................................................................................................................................................................................................
Two examples are provided below to assist in interpreting the 2014 Summary Results table.
• The first line of the table shows that Tax Supported Operations ended the year with a
deficit of $323,000 on budgeted expenses of $167,934,000, which equates to a
variance of -0.19% of total expenses.
• The bottom line of the table shows that Total City Operations ended the year with a
deficit of $2,257,000 on budgeted expenses of $378,445,000, which equates to a
variance of -0.60% of total expenses.
Additional details about tax supported operations and each of the enterprises is provided in
the balance of the report.
Operating Fund —Tax Base (Schedule 1)
The City ended the year with an operating deficit of $323,000 in tax supported operations.
This equates to a -0.19% variance from the operating expenditure budget of $168M. The
deficit in tax supported operations was funded by a transfer from Tax Stabilization Reserve
Fund, which ended the year with a balance of $339,000. The Tax Stabilization Reserve
Fund is well below its minimum target balance of $5.2M and is essentially depleted.
Significant variances (over $200,000) are summarized below. Additional comments
identifying the primary factor contributing to variances that exceed $50,000 and/or 10% of
the budget are included in Schedule 1.
IFI 2
Significant Variances (over$200,000)
Community Services Department:
Fire — Suppression had a surplus of $296,000 due to actual wages differing from
budget.
Infrastructure Services Department:
• Operations — Administration had a deficit of $264,000 largely due to higher than
expected fleet costs relating to winter activities.
• Operations — Road Maintenance had a deficit of $207,000 due to weather related
road repairs and deteriorating infrastructure.
• Operations —Winter Maintenance had a deficit of $1.4M due to harsher than normal
winter conditions in 2014.
General Expenses:
• Centre in the Square (CITS) - The City absorbed 50% of CITS's 2014 operating
results causing a $504,000 deficit to tax supported operations.
• Gapping had a surplus of $206,000 due to higher than anticipated vacancies.
General Revenue:
• Payments in Lieu (PIL) had a surplus of $797,000 due to the courthouse
payments in lieu of taxes. This includes revenues retroactive to 2013 when the
courthouse originally opened.
• Investment Income had a surplus of $538,000 due to higher investment balances
and optimizing higher rates when available.
• Penalties and Interest had a deficit of $213,000 due to increased collection of
outstanding accounts, which led to less penalty and interest revenue.
BuildinQ Enter rise Schedule 2
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Building (1,164) 1,135 2,299 4,159 55.28%
The Building Enterprise had a surplus of $1.1 M which was better than the budgeted deficit of
$12M. Revenues exceeded budget due to an unexpected increase in low-rise and multi
residential permits including large scale projects such as the City Centre Condominiums and
One Victoria high-rise redevelopments.
IF1 - 3
Golf Courses Schedule 3
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Golf 0 (132) (132) 2,645 -4.99%
The Golf Enterprise had a deficit of $132,000 which failed to meet the budgeted break-even
position. Revenues and expenses were less than budget due to the late opening of both golf
courses and a cold, wet start to the season. This was offset by reduced transfer to capital
and golf cart reserve.
ParkinQ Enterprise Schedule 4
MM Ill� lw II"S Ilia � f �� .w w i��am II � � �•� � r w r �..w I w uw � 1111111 II IIII�'� � � � u� � u� ,
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Parking (497) (535) (38) 6,990 -0.54%
The Parking Enterprise had a deficit of $535,000, which was more than the budgeted deficit
of $497,000. Revenues fell short of budget by $195,000 largely due to the lower than
anticipated demand in the Duke & Ontario garage, the Charles & Benton garage and the
total supply of parking spaces at the Forsyth lot was lower than anticipated due to the
expanded construction site.
Water Utilit Schedule 5
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Water (1,826) (4,481) (2,655) 39,379 -6.74%
The Water Utility had a deficit of $4.5M, which was $2.7M more than the budgeted deficit of
$1.8M, and was due to higher than budgeted expenses and lower than expected revenues.
Water transmission and distribution costs were more than budget by $1.4M due to higher
than anticipated water main break repairs. Water revenues were down by $2.2M due to
higher water main breaks (water not billed) and a cooler and wetter summer (less lawn
watering).
IF1 - 4
.Sanitary Sewer Utilit Schedule 6
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Sanitary Sewer 1,428 (920) (2,348) 39,306 -5.97%
The Sanitary Sewer Utility had a deficit of $920,000, which fell short of the budgeted surplus
of $1.4M. Revenues were less than budget by $2.3M due to less water usage, and the cost
of sewage processing was over budget by $762,000 due to the wetter than average weather
in 2014, leading to increased inflow and infiltration. The deficit was somewhat offset by lower
than anticipated sanitary sewer maintenance costs, which were better than budget by
$582,000 due to the late start to spring repairs. Sewage rebates were lower than budget by
$197,000 due to decreased requests for rebates.
Storm Sewer Utilit Schedule 7
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Storm Sewer (2,817) (3,037) (220) 16,356 -1.35%
The Storm Sewer Utility had a deficit of $3.OM which was more than the budgeted deficit of
$2.8M. Revenues were slightly less than budget and expenses were higher compared to
budget largely due to storm water maintenance crews performing more maintenance and
repair work. This was partly offset by less than anticipated costs for storm water credits due
to less credits being issued.
Gas Utilit Schedule 8
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Gas Delivery 10,670 12,918 2,248 49,573 4.53%
........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ .........
Gas Supply 1,080 (200) (1,280) 31,840 -4.02%
...........................................................
Gas Transportation (68) 124 192 7,761 2.47%
Gas Delivery revenue over expenses was $12.9M which is $2.2M better than budget. Gas
revenue was up due to increased sales volume resulting from the colder than average
weather at the beginning of 2014. Expenses were over budget due to higher than expected
commodity prices. Other Programs revenue over expenses was $776,000 more than budget
primarily due to rental water heaters performing better than expected.
IF1 - 5
Gas Supply revenue over expenses was lower than budget by $1.3M and resulted in a net
deficit of $200,000. This was largely due to expenses being more than budget as a result of
higher than forecasted consumption combined with higher gas prices.
Gas Transportation revenue over expenses was better than budget by $192,000, with a
net surplus of $124,000. This was largely due to greater than expected consumption.
Investment Report (Schedule 9)
All investments made were in accordance with the City's investment policy. Short term
investment yields have averaged 1.54%, and average short term investment balances
remained high. Investment income had a surplus of $538,000.
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 to the City's website with the agenda in
advance of the council / committee meeting.
ACKNOWLEDGED BY: Dan Chapman, Deputy CAO (Finance and Corporate Services)
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