HomeMy WebLinkAboutFinance & Admin - 1992-07-06FAC\1992-07-06
FINANCE AND ADMINISTRATION COMMITTEE MINUTES
JULY 6, 1992
The Finance and Administration Committee met this date, commencing at 11:15 a.m., under the
Chairmanship of Alderman C. Zehr with the following members present: Mayor D.V. Cardillo, Aldermen
B. Stortz, T. Galloway, G. Lorentz, J. Smola, M. Wagner, C. Weylie and J. Ziegler.
Others present: Alderman M. Yantzi, Alderman G. Leadston, Messrs. T. McKay, J. Gazzola, R.W.
Pritchard, J. Wallace, F.S. Graham, L. Ryan, O. den Ouden and G. Sosnoski.
1. ENCROACHMENT AGREEMENT - STAGES (312 KING STREET W.)
Mr. Steven McMurray, Maclntyre McMurray, appeared on behalf of the owner of Stages to request
an amendment to the existing encroachment agreement relative to a patio area at 312 King Street
W. The owner, Mr. B. Grieve, was also in attendance.
Mr. McMurray explained that the present agreement does not contain a provision for the operation
of an outdoor barbecue in the patio area, and as a result a licence cannot be issued until the
agreement is amended. Alderman Stortz inquired whether the concerns of the Fire Department
regarding proximity of the barbecue to the street had been addressed. Mr. McMurray replied that
his client is prepared to meet all requirements applying to hot dog stands.
On a motion by Alderman J. Ziegler-
It was resolved:
"That the existing encroachment agreement relative to the patio area of
Stages (312 King Street W.) be amended so as to allow for the operation of
an outdoor barbecue in this area."
2. 1991 CONSOLIDATED FINANCIAL STATEMENT
Mr. T.J. Reidel, appeared on behalf of Ernst & Young, the City's Auditors, and circulated copies of
his letter to Mr. T. McKay dated July 2, 1992 which outlines his views on the overall financial
management and health of the City and his analysis of the 1991 results of consolidated
operations.
Mr. Reidel gave an audio-visual presentation incorporating extracts from the Financial Statement.
He advised that Taxes Receivable have increased from $3,000,000.00 in 1989 to $9,000,000.00
in 1991, with approximately $850,000.00 of the latter figure being business taxes. He noted that
this is an indicator of difficult economic times and though the City is in better condition than most
municipalities it is necessary to ensure that the collection policies and procedures currently in
place are reviewed and adhered to.
With regard to the City's current liabilities, Mr. Reidel noted that at present there is approximately
$7,800,000.00 in a Sick Leave Reserve Fund which represents approximately 62% of the City's
maximum liability. He cautioned that this reserve should be monitored to ensure that the amount
set aside is an appropriate percentage of the total liability and noted that the usual percentage for
municipalities ranges between 25% and 50%.
Mr. Reidel pointed out a reduction in City surpluses of approximately $2,500,000.00 from 1990
and encouraged that surpluses relative to the Gas Works, Water Works and Sewer Surcharge be
monitored annually at budget time. He also pointed out a 1991 deficit in the Parking Enterprise of
approximately $135,000.00, indicating that a similar situation would result in 1992. Mr. Gazzola
added that an overall deficit of approximately $300,000.00 has been identified as of May, 1992. It
was also noted that as much as $300,000.00 in parking ticket revenue has yet to be received from
the Province and a review of this situation with Provincial representatives was recommended.
Mr. Reidel reviewed the Capital Expenditures Not Permanently Financed and drew the
Committee's attention to the $12,000,000.00 deficit relative to industrial lands. He indicated that
this is the biggest
2. 1991 CONSOLIDATED FINANCIAL STATEMENT (cont.)
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problem facing the City and a decision must be made whether to debenture or finance this amount.
Mr. Reidel indicated that on the revenue side sources of financing for both operating and capital
expenditures are $10,000,000.00 below budget. He noted that user charges were approximately
$3,000,000.00 off budget due to lower than anticipated revenues from water, sewer and parking
and the remainder was attributed to shortfalls in contributions from developers, sale of industrial
land and lower than anticipated revenues from Centre in the Square performances. He suggested
a continued emphasizes on appropriate user charge rates.
Alderman M. Yantzi entered the meeting at this time.
In closing, Mr. Reidel stated that the City is in a healthy financial position and its funds are well
managed. He also indicated that a Memorandum of Recommendation has been sent to Mr.
Gazzola.
3. AD HOC MUNICIPAL LICENSING COMMITTEE
The Committee was in receipt of a report and recommendation from Mr. R.W. Pritchard dated
June 22, 1992 outlining the position of municipal staff relative to the report and recommendations
of the joint Committee of the Association of Municipalities of Ontario and the Ministry of Municipal
Affairs. The Committee was also circulated this date with a letter from the Chamber of Commerce
of Kitchener and Waterloo dated July 3, 1992 expressing concern over recommendations to
remove the maximum fee and to allow a municipality to set a fee structure aimed at recovering the
cost of licensing.
Mr. Pritchard reviewed the report indicating that staff are in agreement with all Committee
recommendations save and except No. 6 concerning a requirement to hold a public meeting prior
to the establishing or revising of any license fee. He indicated that any annual increases due to
the cost of inflation should be exempt from the public meeting requirement. He also referred to the
letter from the Chamber of Commerce circulated this date.
A discussion took place concerning the philosophy of cost recovery. Alderman Ziegler pointed out
that the cost of municipal administration is normally paid for through the tax levy and questioned
why a business which is already paying municipal and business taxes should pay an additional
charge to support the licensing component. He offered the opinion that a licensing fee should be
nominal and not be based on administrative cost. Mr. Pritchard replied indicating that in certain
instances such as the licensing of refreshment vehicles a fee is intended to ensure the recipient is
contributing in lieu of paying business taxes. He also referred to a number of instances where
licensing fees are not covering administrative costs.
Mr. McKay pointed out that one of the fundamental principles of government funding is that there
is no relationship between the amount of taxes paid and services received since equal access is
implied. Specific services accessed by individual taxpayers are dealt with by a separate fee
intended to cover costs, as in the case of planning fees. Mr. Pritchard added that even if the
proposed legislation is enacted by the Province, Council will be able to exercise discretion in
establishing an appropriate fee.
Alderman G. Leadston entered the meeting at this time.
On a motion by Alderman B. Stortz -
It was resolved:
"That Council endorse the recommendations of the Ad Hoc Municipal
Licensing Committee contained in a report dated June 19, 1992 from the
Association of Municipalities of Ontario, subject to the proviso that
Recommendation No. 6 of the said report not apply to annual inflationary
increases."
PROVISION OF OFFICE SPACE - 122 FREDERICK STREET (REGISTRY BUILDING)
The Committee was in receipt of a report and recommendation from Mr. R. Arnot dated June 30,
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1992 concerning use of office space on the lower level of the building by the Senior Citizens
Committee (Gofer Productions).
In response to a question from Alderman Weylie, Mr. McKay indicated that minimal cleanup of the
premises has been done, which is satisfactory relative to the intended use.
On a motion by Mayor D.V. Cardillo -
It was resolved:
"That office space on the lower level of the Registry Building (122 Frederick
Street) be provided for up to 18 months, at no cost, to the Senior Citizens
Committee (Gofer Productions)."
5. NEW BUSINESS
Alderman Zehr referred to the tax impact on property owners where a change of use occurs in mid
year, such as conversion of rental to condominium units. He noted that taxes in these instances
can be substantially lower or higher relative to prior use, with no formal adjustment occurring until
the property is reassessed and a new assessment factor applied. Alderman Ziegler asked that the
memorandum from Mr. Gazzola to Alderman Zehr dated June 25, 1992 relative to this issue be
circulated to all Members of Council.
Mr. Gazzola suggested that the City act in order to encourage the Province to change the
legislation so as to allow corrections to assessment factors in mid year. Alderman Zehr indicated
he would followup on this issue.
6. NEXT MEETING
The next regularly scheduled meeting of the Finance and Administration Committee will be held on
Monday, Auqust 10, 1992.
7. ADJOURNMENT
On motion, the meeting adjourned at 12:15 p.m.
G. Sosnoski
Assistant City Clerk