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Home My WebLink AboutFIN-06-020 - Financial Report as of May 31, 2006 ) db KITCHENER Financial Services ~ Report To: Councillor B. Vrbanovic, Chair, and Members of the Finance and Corporate Services Committee Date of Meeting: Submitted By: Prepared By: Ward(s) Involved: Date of Report: Report No.: Subject: June 26, 2006 Pauline Houston, General Manager of Financial Services & City Treasurer Dan Chapman, Director of Financial Planning & Reporting All June 20, 2006 FIN-06-020 FINANCIAL REPORT AS OF MAY 31,2006 RECOMMENDATION: THAT the Financial Report as of May 31, 2006, attached to Financial Services Report FIN-06- 020, be received for information. BACKGROUND: This interim financial report is provided to update Council members on City spending and revenues compared to the 2006 budget and to explain significant actual and projected variances. The report includes schedules for Municipal Enterprises and major capital projects as well as supplementary information related to investment income and tax arrears. In addition, this report includes an assessment of best practices associated with the review of financial information by governance bodies. This information is provided in response to the discussion that followed the presentation of the December 31, 2005 internal statements on March 27, 2006 at which time Council members expressed an interest in assessing the frequency and content of interim financial information. REPORT: Ooeratina Fund - Citv (Schedule 1) The actual revenue and expenditures for the five months ended May 31, 2006 have not been adjusted for timing differences, such as unrecorded liabilities, and therefore should be viewed with that in mind. The projected year-end surplus is $2.5 million and is the result of two key variances: · Projected supplementary tax revenues - the projected variance for supplementary taxes is based on the five-year average and may be impacted significantly by actual supplementary tax rolls received as well as write-offs processed during the year · Investment Income - at the time of preparing the 2006 budget, interest rates were forecast to increase by 50 to 75 basis points during the year, and the actual increase has been greater as a result of strong economic performance and consistent increases in the overnight lending rate by the Bank of Canada. It should also be noted that winter maintenance operations, normally a source of significant potential variation, are currently projected to be underspent by $220,000 at the end of the year as a result of fewer winter events to date. Buildina Enterorise (Schedule 2) The Building Enterprise was established on July 1, 2005 as required by Provincial legislation. For the five months ended May 31, 2006 the unbudgeted operating surplus in the Enterprise was $0.3 million. Any surplus balances are transferred to the Building Enterprise Reserve Fund at year end to mitigate the need for future building permit fee increases. Golf Courses (Schedules 3 and 4) Doon Valley and Rockway Golf Courses are $32,000 above budgeted net revenue year to date. Water Utility and Sanitary Sewer Utility (Schedules 5 and 6) The combined negative variance relative to budget in the Water and Sanitary Sewer Utilities of $0.5 million is primarily associated with lower than anticipated consumption in the first five months of the year. As well, a retroactive water billing from the City of Waterloo and higher than anticipated inflow and infiltration have also impacted net revenue. Gas Utilitv (Schedule 7) The Delivery Operations are $1.5 million behind expectations as of April 30th1. While on a dollar value basis, margins have declined due to warm weather, the margin percentage has increased as a result of savings in the cost of fuel gas. While supply operations reported a deficit for the first four months of the year, they are anticipated to be in a surplus position by the end of the gas year. Investment Reoort (Schedule 8) In the first five months of the year, $1.3 million of interest income was earned for the operating fund, which represents a positive variance of $0.7 from budget. The reasons for the variance have been discussed above. Taxes Receivable (Schedule 9) Taxes receivable of $24.4 million at May 31,2006 was $1.4 million higher than at the same time in 2005. Taxes due from previous years billings declined by $0.1 million. 1 one month timing delay necessary to establish accurate actuals Maior Caoital Proiects (Schedule 1 Q) A summary of major capital projects as at May 31, 2006 is attached. Projects with total budgets in excess of $1 million are included in this analysis, with the exception of general provision budgets. Council Review of Financial Information During the most recent presentation of interim financial statements, Council requested a report with respect to the appropriate frequency of, and approach to, presenting interim financial statements. Through a review of relevant literature, staff has assessed best practices and has consulted with other local municipalities to compare and contrast approaches. A significant and growing body of literature exists in the area of corporate governance, especially in the wake of recent high-profile corporate failures and accounting scandals. Of note is the 1999 Report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (the "BRC Report"). While this report was prepared to influence regulatory reform in the United States, it has also led to process changes for many Canadian audit committees. Subsequent to the completion of the BRC Report, the Joint Committee on Corporate Governance was established to develop recommendations aimed at improving corporate governance practices in Canada. The report of the Joint Committee, Beyond Compliance: Building a Governance Culture, was issued in November 2001. The recommendations, as they pertain to audit committees, are similar to the recommendations of the BRC Report. Recommendation 14 of the Joint Committee report says: . . . either the audit committee or the board should review quarterly financial reports and related financial documents... In an analysis of the interim report of the Joint Committee, KPMG's Audit Committee Institute also commented that "audit committees should hold quarterly meetings to discuss financial results and review findings. Many audit committees are scheduling a minimum of four meetings per year to coincide with quarterly and year-end reporting". Staff generally supports the recommendations of the Joint Committee on Corporate Governance as well as the findings of KPMG's Audit Committee Institute. Currently, the Finance and Corporate Services Committee receives interim financial statements three times annually - May, August and December. While the standard quarterly reporting cycle would see reports being prepared at the calendar quarter-ends (March, June, September and December), this schedule is not widely used by municipalities because the preparation of March statements conflicts with the year-end process which is delayed because of the timing of the municipal budget process. In addition, June statements cannot be presented until late August as a result of the summer Council recess. As such, the presentation of three reports has proven to be a sound approach for many municipalities. At least three distinct options are available to Council with respect to the review of interim financial information. Staff has assessed the benefits and drawbacks of each alternative and has provided details related to the approaches of other local municipalities: 1. Receive monthly financial statements · facilitates frequent review of financial information by Council · encoura es timel review of results b De artments · Budget allocation is not precise by month - therefore variances may be misleading · Monthly statements would not have same oredictive value because insufficient resources exist to analyze and project variances monthly (current time to complete interim reports estimated at 130 hours for finance staff alone · Waterloo prepares monthly reports for but does not undertake a detailed analysis of variances · Cambrid e re ares monthl re orts commencin in June 2. Receive quarterly financial statements for March, June, September and December · Consistent with best practice as identified by the Joint Committee on Corporate Governance · Provides regular review of information but not too frequent so as to restrict ability to perform detailed analysis of results · encoura es re ular review of results b De artments · Timing concerns: o Preparation of March report conflicts with timing of budget and year-end audit work o June report presentation delayed to late August because of Council summer recess o September report preparation falls into period of budget com ilation and administrative review · Woolwich Township prepares quarterly operating and capital reports. The June report is presented prior to the summer recess using estimates and the March report is accommodated in an accelerated budget and audit process · City of Guelph prepares interim reports for the April, June, September, November and December month ends. · Wilmot Township prepares quarterly reports for April, June, Se tember and December usin estimates month ends. 3. Receive interim statements for May, August and December (current approach) · Modifies the quarterly report approach to accommodate significant municipal finance processes (budget and year- end) as well as the timing of Council meetings · Enables in-depth review of results and analysis of variances to rovide ear-end ro'ection of sur Ius · Least fre uent of the three interim re ortin 0 tions · Region of Waterloo prepares interim reports as of May, September and December · City of Kitchener prepares interim reports as of May, August and December Currently, a significant amount of analysis is undertaken to prepare the City's interim reports. Finance staff analyse operating and capital activity in detail and work closely with departmental staff to assess and project variances for both operating and capital budgets - a process largely unique to the City when compared to other local municipalities. It is estimated that approximately 130 hours of Finance staff time is involved in preparing a single interim report. This does not take into account all of the analysis also completed by staff in other departments, which is also substantial. While basic system-generated reports could be produced more frequently (e.g., monthly) for review by Council, the City is insufficiently resourced to be able to undertake the level of analysis under this scenario that is currently undertaken for the interim statements. As a result, the monthly statements would not have the same predictive value nor would staff necessarily be in a position to comment as fully on issues of interest or concern. In addition, the annual budget allocation is not necessarily precise by month, which means that monthly variances could be misleading. Staff supports the current format and timing of interim reporting to Council for the reasons cited above. While Council reviews financial information at periodic intervals, it is important to note that an administrative and policy framework exists to provide for the monitoring of financial results on an ongoing basis, including the following features: · approximately 360 staff members have online access to a range of datamart financial reports on the intraweb to facilitate ongoing review of financial information; · all tender reports provide a financial summary to Council to indicate net expenditure relative to budget along with total projected costs; · all requests for over-expenditure must be approved by either the CAO or Council depending on the amount of the projected over-expenditure; and · year-end projections are reviewed as part of the budget process. In an effort to improve financial reporting and review processes, the Financial Planning and Reporting Division has established objectives for 2006/2007 to improve the internal review of operating and capital performance on a regular basis as well as the reporting and identification of issues to CMT and various departments. In addition, staff has committed to the following improvements in reporting to Council: · whereas past interim reports were brought forward as information items, all future reports will be presented to Council to identify significant issues and provide an improved forum for discussion; · the comprehensiveness of the year-end surplus projection will be improved for the budget process; · the December 2006 financial report will be brought forward to Council prior to the adoption of the 2007 budget (the pros and cons of this approach will be reviewed as part of the budget plan for 2008); and · financial reporting capabilities will be addressed through the RFP for an Integrated Financial System to be brought forward for approval in early 2007. Staff is optimistic that an integrated budget, accounting and reporting system will provide opportunities to further enhance reporting for management, Council and external purposes. In summary, the combination of frequent internal reviews of financial information combined with the periodic review of robust interim statements by Council can be considered a sensible approach and generally consistent with best practices literature in this area. Follow-uo Items from Audit Committee During the presentation of the Annual Financial Report on June 12, 2006, the Audit Committee requested that staff report back with an analysis of the breakdown of consolidated revenue and current fund expenditures excluding the gasworks. The analysis is as follows: Consolidated Revenue Consolidated (Audit Excluding Gasworks and Local Committee Presentation) Boards Gas 36% Taxes 30% 47% User Fees 21% 33% Other 12% 19% Grants 1% 1% Current Fund Expenditures Consolidated (Audit Excluding Gasworks and Local Committee Presentation) Boards General Government 11% 18% Protection to Persons 13% 22% Transportation 7% 12% Environmental 5% 8% Recreation & Culture 21% 34% Other 4% 6% Gasworks 39% The Audit Committee also requested information on the status of the Shirley Avenue / Lackner Boulevard Industrial Land capital account. This information is contained in a major capital report attached as schedule 10 and shows that the projected surplus is $469,204 for 2006. When the project is complete, surplus funds will be closed out to the Business Parks Reserve Fund. FINANCIAL IMPLICATIONS: Financial implications are discussed above and detailed in the attached schedules. All amounts are unaudited and do not reflect timing differences. Actual results may differ from amounts projected. 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