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HomeMy WebLinkAboutFCS-15-093 - 2014 Audited Financial StatementsStaff Report rR finance and Corporate Services Department www.kitchener.ca REPORT TO: Audit Committee DATE OF MEETING: June 29, 2015 SUBMITTED BY: Dan Chapman, Deputy CAO, Finance and Corporate Services and City Treasurer, ext 7347 PREPARED BY: Sheri Brisbane, Supervisor of Financial Reporting, ext 7349 WARD(S) INVOLVED: All DATE OF REPORT: June 19, 2015 REPORT NO.: FCS -15 -093 SUBJECT: 2014 Audited Consolidated Financial Statements RECOMMENDATION: THAT the 2014 Audited Consolidated Financial Statements of the City of Kitchener be approved. BACKGROUND: Staff is pleased to submit the 2014 Audited Consolidated Financial Statements of the City of Kitchener. A presentation of financial statement highlights will be given at the Audit Committee meeting on June 29. Representatives of the City's external auditors will also be in attendance to discuss the Audit Findings Report. REPORT: The consolidated financial statements are prepared in accordance with Canadian generally accepted accounting principles for local governments as established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. These financial statements are prepared on a full accrual basis and combine the results of the tax -based operations, enterprises, local boards, capital activity, and reserve fund activities. Local boards include The Centre in the Square Inc. (CITS), Kitchener Public Library, Belmont Improvement Area, and Kitchener Downtown Improvement Area. The 2014 year end results for the tax -based operations and the enterprises were reported to Council in March. Please see Appendix A to this report for a reconciliation between the non - consolidated figures presented in March and the Audited Consolidated Financial Statements. ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: This reporting falls within the Efficient and Effective Government plan foundation area of the Strategic Plan. * ** This information is available in accessible formats upon request. * ** Please call 519- 741 -2345 or TTY 1- 866 - 969 -9994 for assistance. 1- 1 It helps support the financial goal of ensuring openness and transparency of City finances. FINANCIAL IMPLICATIONS: None. COMMUNITY ENGAGEMENT: This report and its attachments will provide the public with balanced and objective information to assist them in understanding the financial position of the City as at December 31, 2014 and the financial results for the year then ended. The audited financial statements will be posted on the City website and notice will be provided to all residents through Your Kitchener (a City publication delivered in the Kitchener Citizen) in accordance with Section 295 (1) of the Municipal Act, 2001. ATTACHMENTS: • City of Kitchener Financial Report for the Year Ended December 31, 2014 • Audit Committee Presentation • Audit Findings Report for the year ended December 31, 2014 (KPMG) ACKNOWLEDGED BY: Dan Chapman, Deputy CAO of Finance and Corporate Services and City Treasurer 1 -2 Appendix A — Annual Surplus Reconciliation The annual surplus presented in the Audited Consolidated Financial Statements reconciles to the City of Kitchener year -end results presented to Finance & Corporate Services Committee on March 30, 2015 as follows: 2014 2013 Tax supported deficit (322,733) (286,403) Enterprise surplus 4,871,966 15,023,693 Total as presented in March 4,549,233 14,737,290 Additional CITS funding - (155,000) Revised operating results 4,549,233 14,582,290 Consolidation Kitchener Public Library 1,398,300 181598 The Centre in the Square (68,508) (1,517,612) Kitchener Downtown Improvement Area 37,485 88,635 Belmont Improvement Area 8,271 (2,509) Kitchener Power Corp. and its Affiliates 6,721,953 4,250,933 Kitchener Generation Corporation (59,418) (57,269) 8,038,083 2,780,776 Revenues not included in operating surplus Development Charges Capital Grants Investment Income and Dividend from KPC Donated Assets Other Revenue Twes 10,930,733 6,645,171 7,223,229 6,954,734 7,333,437 8,326,262 6,677,088 10,338,038 281,882 4,924,657 32,446,370 37,188,861 Expenses included in Operating surplus, not in consolidated statements Transfers to capital and reserves 51,665,306 42,519,287 Debt principal repayments 4,686,597 4,358,558 56,351,903 46,877,845 Expenses not included in Operating surplus Amortization ofTCA (37,438,474) (35,213,393) Operating Expenses in Capital (20,808,294) (17,027,392) Change in Actuarial estimate (3,166,052) (3,757,185) Operating expenses in reserves (1,380,031) (1,212,231) (62,792,852) (57,210,200) Surplus per Consolidated F/S 38,592,737 44,219,572 1 -3 C C 0 �� LL 13 i cl) O LL r O N r M L Ja V 1 wl AW 0 O V CL � o � _ � c M� 0 A.-O C/) M� C/) C;) 0 C: mo V� ca i LL Q a 111 74 c 13 0 L 0) Itmm (M) ea m W E O U cn -&-i O E O C� cn C� �U C� 4— O cn O Jc: cn C: O C� O O O cn ca x C� I cn O .cn O O I cn C� O -0 ca U O I U C� ca C� U I U C� 4— O O cn O I v, O cn W O cn cn O .cn O O O I 1 wl L VJ L 0 J M r-I N O N O Qml ONO 00 L6 r-I M l�0 I- al rl4 r-I M 0000 u 4- U � N aJ � a o C- C)- i Q N W M M N � Ln t U fB � C H `^ V ro C in o Co Co 4 0 a r-I M 00 M M O QOl O QOl m r-I M O M lZ N O N Ln Co l0 Ln Ql N m � a) Z l0 - Ln Ln M ILn W � rr-I oo Ln Ln I, r-I Ln Ln N � in 4- al O O O > % Q M M N � Ln t U fB � C H `^ V ro C in o Co Co 4 0 a I:t r-I l0 r-I M 00 M M O O 0w0 n Lmn � N M MI:t N MI:t a -:t a, N I- a 00 l0 m � a) Z l0 N Ln Ln M — a � °- I� I:t r-I l0 Q0 r-I M 00 M M Q00 v I- r-I I- N O u M O Y oMO� d a -:t a, N I- a I- l0 m M M a N l0 l0 00 O d C E — a � °- a) > � in 4- al O O O > % Q o in C - +-+ a, V c% n3 o a) C V a--+ U t a--+ C > o C aJ C 0 .� O Q o a +J 4 ' Ln C aj a- o �� c C a) - N a N t V Qj t o t t -0 O Qj 0 t C t QJ t t = U Y H Y 00 Y Y Q0 r-I M 00 M M Q00 v I- r-I I- N O u M O Y oMO� d 00 -:t M N I- a I- l0 m M M a N l0 l0 00 O d r-I r-I r-I Ilu 00 co c S~ I� o s~ s~ 0 O M N M M 1 00 M N M 0w0 a O I- N � O a M O Y 3 N M I- a O m N M l0 f, 00 O I� r--� l0 r-I r-I Ilu 00 co c S~ I� o s~ s~ 0 O M N M M 1 3 V a Q Y 3 E Vf o � al Q O > % o in C a, bn n3 a a) C C V o U a +J 4 ' Ln C aj a- - c C a) +-1 N a N c a -0 O E te ix C Fo N 4-+ a > a) oOC D v C 0 C r-I Ilu 00 co c S~ I� o s~ s~ 0 O M N M M 1 Q L VJ c � ca � v� c L •- O �U N r- Ln Ql r-I N \I u M N m Ln 00 M Ln LL O ro O C O V Q N Q Ln i 74 N Ln W M M w ON N Ql 00 I� M I� r--� N O Ln M 00 N O r- N N N ze l0 Lfl I� M r-I I� I:t I:t M r-I Ln � OM Ln al � N O O 00 W l0 oo Ln M O l0 00 al l0 l 0 M � 00 r-I M r- ON +-+ f0 Ln Ln M .. .. .... l0 vi N G1 f0 0 N c ++ 0 N c 3 Q Q N � N O 'C _ 0 > L te 4J i V] L in in Q 0 a-+ Q te-+ a fB O Q •� O N 0 .E -0 Q 3 V vOi .ro vOi 3 O •r O C N U U m z C Q w a� Q Q a) :z •c o .0 O •+ N N N - ro bn UA U c N c i bn m Q Q E Q Q w H 0 w Q O u 0 N r- Ln Ql r-I N \I u M N m Ln 00 M Ln LL O ro O C O V Q N Q Ln i 74 U) -4--a 19 4 .Q ca U a� c c� H 1 74 rn 8 8 8 8 8 8 8 8 1 74 rm O C O U (M) c ca C LL I O n �0� ■ � -4--+ c 0 U U C (6 C L.L a �U Kil O 0 AJ c� �U C� LL C� .QL .0 ^v,♦ W U O U) U) a C� 0 Lit U) C� .QL .0 E cn .cn c� 0 U Kil O cn O O � — o cn CU -0 cn a) U� CU .C_ o -&-+ .s c O • U_ E O O U O ca O c� c� U O c� rig �-o U O O C6 O cn c� E cn O o a) �4-0 O :�; 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