HomeMy WebLinkAboutFIN-2022-130 - 2021 Year End VarianceStaff Report
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Financia( Services Department www.kitchener.ca
REPORT TO: Committee of the Whole
DATE OF MEETING: March 21, 2022
SUBMITTED BY: Ryan Hagey, Director of Financial Planning & Reporting, 519-741-2200
ext. 7353
PREPARED BY: Debbie Andrade, Manager of Budgets, 519-741-2200 ext. 7114
WARD(S) INVOLVED: All
DATE OF REPORT: March 4, 2022
REPORT NO.: FIN -2022-130
SUBJECT: 2021 Year End Variance
RECOMMENDATION:
For Information
REPORT HIGHLIGHTS:
• The purpose of this report is to provide the yearend financial results for City operations
• City operations in 2021 were negatively impacted by COVID-19, leading to deficits in tax -
supported operations ($4.65M), Parking ($3.06M), and Golf ($509k).
• Deficits were fully offset by Safe Restart funding provided by the Federal and Provincial
governments in 2020 and 2021.
• This report supports the delivery of core services.
BACKGROUND:
This is the third and final formal variance report to Council regarding the City's financial
performance versus the 2021 budget. The report and attached schedules include information
regarding:
• Tax supported operating
• Rate supported enterprises/utilities, and
• Supplementary information related to investment income
REPORT:
The City's tax -supported operations ended the year with a significant deficit related
predominantly to the COVID-19 pandemic. The major contributors to the overall negative
variance are the deficits in Sport recreation revenues, Emergency Operations Centre, and
Investment Income. As COVID-19 related restrictions carried into 2021 causing facility closures
and reduced programming these areas continued to be greatly impacted for 2021 with
considerable losses in income for recreational programs (e.g. pools, arenas, sportsfields, and
community centres). These deficits are offset in part by Gapping savings resulting from COVID-
*** This information is available in accessible formats upon request. ***
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Page 68 of 86
19, as well as, regular vacancies. More details about each of the City's tax supported divisions
are provided in the report below and in Schedule 1.
Likewise, many rate supported operations were impacted by COVID-19, with Parking and Golf
being the most severely hit. Parking saw major decreases in the number of downtown parkers
due to the pandemic, and Golf had increased expenses due to carrying staff wages and
operation expenses during the Provincial closure between April and May. More details about
each of the City's enterprises are provided in the report below and in Schedules 2-8.
In 2020/2021, the City received a total of $20AM in Safe Restart & COVID-19 Recovery
funding from the Federal and Provincial governments. The City used $9.04M of this funding to
address its 2020 deficits, meaning there was $11 AM available to fund deficits experienced in
2021. The combined deficits in tax supported operations ($4.65M), Parking ($3.06M) and Golf
($509k) in 2021 are $8.2M and are fully covered by Safe Restart & COVID-19 Recovery
funding. This also means the City is carrying forward $3.1 M of funding to address deficits in
2022. The table below shows the amount of Safe Restart funding received, how it was
applied, and the amounts remaining to be employed in 2022.
Safe Restart Funding Continuity
Operating Fund — Tax Base (Schedule 1)
The City ended the year with an operating deficit of $4.65M (2.3% of expenditures totalling
$207.8M) in tax -supported operations, largely due to the impacts of COVID-19. The deficit
experienced in 2022 was similar to what was experienced in 2021. This was because of the
ongoing COVID-19 pandemic and provincial mandates. The economic realities of COVID-19
have led the City into significant deficits for 2021 and 2022. This comes after a string of five
years having tax -supported operations end the year in a surplus as shown in the table below.
Tax Supported Operations — Yearend Position
2018 2019 ' ►M
Surplus/ $0.98M 0.94M $1.42M $1.73M $0.77M
(Deficit) ($5.06M) ($4.65M)
This year's deficit was fully funded by Safe Restart funding from the Federal and Provincial
governments which has allowed the City's Tax Stabilization Reserve Fund to end the year with
a balance of $7.7M. This reserve balance will be available to fund any future deficit in tax
supported operations, which is good news for the City as the financial realities of COVID-19
may have a negative financial impact on 2022 and possibly beyond.
Significant variances (over $200,000) are summarized below by division. Schedule 1 provides
a little more detail by including information for variances that exceed $100,000 of the budget.
Page 69 of 86
Significant Variances (over $200,000)
Community Services Department:
• Bylaw Enforcement had a deficit of $484,000 due primarily to fine revenues, as the City
had not been issuing as many tickets due to the COVID-19 restrictions in place.
Additionally, the collection of defaulted fine amounts was not back to pre -pandemic
levels since the Ministry of Transportation had not been enforcing license plate
renewals, which would ensure outstanding fines are paid.
• Sport had a deficit of $6,384,000 due to reduced revenues as facilities were closed and
programs suspended/modified due to COVID-19 restrictions.
Financial Services Department:
• Revenue had a surplus of $349,000 due to increased property tax certificates and
property tax administration fees.
Development Services Department:
• Planning had a surplus of $477,000 due to higher than anticipated revenues for
Subdivisions and Site Plans.
Engineering had a surplus of $730,000 due to higher than anticipated revenues for
Subdivisions and Site Plans for which staff time is incurred over several years.
Infrastructure Services Department:
• Facilities Management had a surplus of $1,676,000 due to reduced utility consumption
as a number of City facilities were closed for a portion of the year and/or operating at
reduced capacity due to COVID-19 restrictions. This resulted in significantly lower than
budgeted utility costs.
Parks and Cemeteries had a deficit of $224,000 due to unbudgeted playground repairs
and unbudgeted forestry clean-up requirements.
General Expense:
• Gapping had a surplus of $2,326,000 due to staff savings related to regular vacancies
and COVID-19, as a number of staff whose facilities or programs were suspended
during the pandemic were put on designated emergency leave (DEL) or infectious
disease emergency leave (IDEL) allowing them to take advantage of various income
support programs offered by the Federal government such as the Canada Emergency
Response Benefit (CERB).
Emergency Operations Centre had a deficit of $1,493,000 due to the COVID-19
pandemic. Example of costs include:
o Purchases of personal protective equipment and other health & safety supplies
o Staff costs related to managing the City's COVID-19 response
o Additional cleaning and minor retrofits of City facilities
Page 70 of 86
General Revenues:
• Supplementary Taxes/Write-offs had a deficit of $1,114,000 due to increased property
tax write-offs related to assessment appeals.
• Payments In Lieu had a surplus of $253,000 due to supplementary PILs
• Investment income had a deficit of $1,613,000 due to Bank of Canada emergency rate
cuts in March 2020, which is lower than the budgeted rate.
• Penalties & Interest had a surplus of $733,000 due to due to an increase is property
taxes receivable.
Enterprises — (Schedules 2 to 8)
While COVID-19 disrupted the operations of the City's enterprises, only Golf and Parking
ended the year with financial results worse than budget. The other enterprises were less
directly impacted by the pandemic, as building activity continued to be strong, and the City's
utilities were more impacted by weather (e.g. amount of rainfall, or winter temperatures) than
the global health crisis. Summary information about each Enterprises are noted below, with
more detailed information provided in the schedules attached to this report.
Building Enterprise (Schedule 2)
Building 1 $705 ' ($1,509) 1 $2,213
The Building Enterprise had a surplus of $705,000, which was $2,213,000 better than
budgeted. The main reason for the surplus is that revenues were higher than budget due to
increased permit applications over what was anticipated in the new low rise residential, duplex
conversions, residential improvements and apartment categories. Additionally, expenses were
lower due to staff vacancies.
Golf Enterprise (Schedule 3)
%J %J1 w 1-r
The Golf Enterprise had a deficit of $509,000, which was $14,000 better than budgeted. Safe
Restart funding was used to fully offset the deficit which was caused mostly by expenses
exceeding budget due to carrying staff wages and operational expenses during the Provincial
closure from April 17, 2021 to May 22, 2021.
Page 71 of 86
Parking Enterprise (Schedule 4)
The Parking Enterprise had a deficit of $3,060,000, which was $1,367,000 worse than
budgeted. Safe Restart funding was used to fully offset the deficit which was caused mostly by
reduced revenues. Parking revenues were down significantly as many downtown businesses
were closed and/or running at reduced capacity either due to economic reasons or to comply
with provincial stay-at-home orders. This translated into much less vehicle traffic requiring
monthly or hourly parking in the downtown core.
Water Utility (Schedule 5)
Water ' $1,414 ' ($206) ' $1,621
The Water Utility had a surplus of $1,414,000 which was $1,621,000 better than budgeted.
Water revenues were significantly better than budgeted due to increased volume sales
throughout the year as well as water supply higher than budget due to increased purchase
volumes from the Region, consistent with the increase in sales. Additionally, administration
expense was lower than budget due to savings in internal overheads. Water maintenance
costs were also lower than budget due to proactive maintenance resulting in fewer reactionary
repairs.
Sanitary Sewer Utility (Schedule 6)
Sanitary Sewer 1 $5,540 ' $702 1 $4,838
The Sanitary Sewer Utility had a surplus of $5,540,000 which was $4,838,000 better than
budgeted. Sewer surcharge revenues were significantly better than budgeted, which is
consistent with increased volume sales noted in the Water utility. In addition, sewage
processing costs were less than budgeted due to decreased volumes arising from a dry spring.
Maintenance costs were also lower than budget due to reduced staffing resources as a result
of COVID-19.
Page 72 of 86
Stormwater Utility (Schedule 7)
Stormwater
$236 $49 $187
The Stormwater Utility had a surplus of $236,000 which was $187,000 better than budgeted
due to increased Stormwater fees as a result of higher than expected development in the year.
Like the Water and Sanitary Sewer utilities, maintenance expense was lower than budget due
to savings in staffing resources impacted by COVID-19 and iDEL absences resulting in
program reductions.
Gas Utility (Schedule 8)
Gas Utility (Total)
Gas Delivery
Gas Supply
($1,068)
($1,619)
$551
($382)
($269)
($113
($686)
($1,350)
$664
The Gas Utility (Total) had a deficit of $1,068,000 which was $551,000 better than budgeted.
Gas Delivery had an unfavourable variance due to lower than anticipated revenues which were
partially offset by savings in expenses due to staff vacancies and increased program revenues
in tank rentals and recoveries from warranty items. Gas Supply sales revenues were lower
than budget due to lower gas consumption from the warmer than normal winter, while Gas
Supply expenses were lower than budget due to lower volumes of gas purchased.
Investment Report (Schedule 9)
All investments made were in accordance with the City's investment policy. Short-term
investment yields to date averaged 1.07% and were well below the average interest rate of
1.64% for all of 2020. The lower rate environment resulted in a deficit of $1.61 M making up part
of the overall tax supported operations deficit of $4.65M, which was fully funded by Safe Restart
funding received from the Federal and Provincial governments.
STRATEGIC PLAN ALIGNMENT:
This report supports the delivery of core services
FINANCIAL IMPLICATIONS:
Final results for tax supported operations and rate supported enterprises/utilities have been
closed out to the appropriate stabilization reserves. Surpluses increase the funds available in
the reserve to offset future deficits, while deficits decrease funds available to deal with
unanticipated funding needs.
Page 73 of 86
COMMUNITY ENGAGEMENT:
INFORM — This report has been posted to the City's website with the agenda in advance of the
council / committee meeting.
PREVIOUS REPORTS/AUTHORITIES:
• FIN -21-40 2021 June Operating Variance Report
• FIN -21-64 2021 September Operating Variance Report
APPROVED BY: Jonathan Lautenbach
ATTACHMENTS:
•
Schedule 1:
Statement of Operations
— Tax Supported Services
•
Schedule 2:
Statement of Operations
— Building
•
Schedule 3:
Statement of Operations
— Golf
•
Schedule 4:
Statement of Operations
— Parking
•
Schedule 5:
Statement of Operations
— Water
•
Schedule 6:
Statement of Operations
— Sanitary Sewer
•
Schedule 7:
Statement of Operations
— Stormwater
•
Schedule 8:
Statement of Operations
— Gas
•
Schedule 9:
Investment Report
Page 74 of 86
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