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Home My WebLink AboutFinance and Administration Advisory Board 1991 ~ , the metropolitan toronto and region conservation authority C-1 minutes t FINANCE AND ADMINISTRATION 1-MARCH-1991 #1/91 ADViSORY BOARD " The Financo and Administration Advisory Board met in the Humber Room at the Authority Head Office on Friday, March 1, 1991 The Chairman called the meeting to order at 8 30 a m PRESENT Chairman Richard O'Brien Vice Chairman Jim Witty Members Patrick Abtan Maria Augimeri Brian Harrison Eldred King Peter Oyler Chairman of the Authority John McGinnis ABSENT Member Frank McKechnie MINUTES Res. 11 Moved by Patrick Abtan Seconded by Eldred King THAT the Minutes of Meeting 17/90 be approved . CARRIED . C-2 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. 1IF.T.n MARCH l. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION l. SALARY AND WAGE SCHEDULE 1991/92 Res. 12 Moved by: Brian Harrison Seconded by: Peter Oyler THAT the Board consider the above ite. in closed session. The Board rose from closed session KEY ISSUE The recommcnded 1991/92 Salary and Wage Schedule to be effective April l, 1991 Res. 13 Moved by: Brian Harrison Seconded by: Peter Oyler THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT consideration of the 1991/92 Salary and Wage Schedule, to be effective April 1, 1991, be deferred pending additional inforaation requested of staff, to the March 22, 1991 aceting of the Finance & Adainistration Advisory Board. CARRIED 2. 1990 AUTHORITY FINANCIAL STATEMENTS KEY ISSUE The 1990 Financial statements of the Authority are presented for the Finance and Administration Advisory Board's approval and recommendation to the Executive Committee Res. 14 Moved by: Brian Harrison Seconded by: Peter Oyler THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the transfer of funds into and fro. the reserves during 1990, as outlined in state.ent 3 of the Financial stateaents, be approved: AND FURTHER THAT the 1990 audited Financial Statements, Appendix FA.6, as presented, be approved, signed by the Chairaan and Secretary-Treasurer of the Authority, and distributed in accordance with Section 39 (3) of the Conservation Authorities Act. CARRIED BACKGROUND The 1990 final Financial Progress Report, which provides greater detail on variances from budgets, is presented elsewhere on the agenda A representative of the Authority'S AUditors, Ernst & Young (formerly Clarkson, Gordon), was in attendance to present the Financial Statements . C-3 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. BRY.n MARCH 1. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 2. 1990 AUTHORITY FINANCIAL STATEMENTS CONTO . ANALYSIS With the adopti~n of the Financial statement, the Authority will be approving the t~ansfer to reserves from surplus a net amount of $4,672,740, as ~ollows From Reserves: Vehicle and Equipment $124,468 Data Processing Equipment 219,906 . Major Maintenance 117.257 461.631 To Reserves: Food Service Equipment 39,938 Recreational Development and Restoration 103,347 Revenue Sharing Policy Reserve 4,648,276 Lakefill Quality Control 342.810 5.134.371 4,672,740 As at December 31, 1990, the balance in the Recreation Development and Restoration Reserve is $998,667, which amount has resulted from the following transactions, all of which were made in accordance with the Authority'S policy on the use of contributions to the Recreation Development and Restoration Reserve 1.2.2.Q..... llll Revenue: Rent fro. Lease Agreeaents: . Wild Water Kingdom $457,691 $30l,927 . Claireville Golf Course Ltd. 50,000 . Claireville Equine Operation 6,930 10,604 . Interest 114.746 64.866 579.367 427.397 ~. C-4 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HF.T.n MARCH 1. 1991 SECi'ION I - ITEMS FOR AUTHORITY CONSIDERATION 2. 1990 AUTHORITY FINANCIAL STATEMENTS CONTD . E)(penditurcs: . Legal, Survey, etc 57,452 26,558 .Recreation Formula "llocation 152,988 . C F G T Fund Raising 160,000 Kortright Concept Plan 42,495 . Trail Study Tour 17,991 . Taxes on lands held for Claireville Golf Course Ltd 34,540 Bond Lake Study 8,250 8,250 . M T R C F study 13,593 Cold Creek Concept Plan 25,667 Miscellaneous 2.304 ~~ 476.020 78.543 Excess of Revenue over Expenditures 103,347 348,854 Balance, Beginning of Year 895.320 546.466 Balance, End of Year $998,667 $895,320 The transfer of funds to the "Provincial Revenue Sharing policy Reserve" is explained in Note 2 to the Financial statements The transfer from the Major Maintenance Reserve is required to fund the cost of major renovations to Petticoat Creek Pool The transfer from the Data Processing Reserve totalled $219,906, of which $70,000 was budgeted and has been applied towards the cost of the new head office telephone system Actual expenditures on the telephone system were $98,271 and it is recommended that the balance of $28,271 be appropriated from the Lakefill Quality Control Reserve, the original source of the $70,000 budget An amount of $149,906 (budget $160,000) was spent on the new computerized accounting system The balance of the budget will be deferred to 1991 All other transfers are in accordance with the Authority policies established for the reserves and are explained in the Notes to the Financial statements I C-5 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HRJ.n MARCH 1. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. THE CONSERVATION FOUNDATION OF GREATER TORONTO -Fund Raisina KEY ISSUE I To increase the fund raising capacity of The Conservation Foundation of Greqter Toronto to $l 2 to $2 million per year At Authori~y meeting Il/9l, an amendment was adopted requesting that the following recommendation on the matter of The Conservation Foundation of . Greater Toronto - Fund Raising be referred to the Finance & Administration Advisory Board for a report Res. IS Moved by: John McGinnis Seconded by: Patrick Abtan THAT the staff progress report, dated 1991.01.22, on fund raising by The Conservation Foundation of Greater Toronto be received: THAT the Authority continue to support The Conservation Foundation of Greater Toronto to increase its fund raising capacity for the Greenspace Plan in the order of $1.2 to $2 aillion per year; THAT the Authority provide, in its 1991 budget estiJaates, up to $160,000 to provide the support costs necessary to achieve the Foundation fund raising objective, with the provision of further funding of up to $160,000 for 1992, being subject to review and perforaance in 1991 satisfactory to the Authority; THAT The Conservation Foundation of Greater Toronto be again requested to becoae self-sufficient in adainistrative and support costs as soon as possible, but not later than 1993; AND PtJRTHER THAT the support costs be funded fro. the Recreational Development and Restoration Reserve. MOTION Moved by: Richard O'Brien Seconded by: Peter Oyler THAT The Conservation Foundation of Greater Toronto be requested to make a presentation, on their progress, to the Finance' Adainistration Advisory Board and the full Authority on March 22, 1991: AND FURTHER THAT consideration of support costs of $160,000 not be approved until that time. THE MOTION WAS................................... ......... NOT CARRIED. . C-6 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING 11/91. HF.T.n MARCH 1. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. THE CONSERVATION FOUNDATION OF GREATER TORONTO -Fund Raisinq CONTO . AIIendJllent Moved by: Jia Witty Res. 16 Seconded by: Patrick Abtan THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the foregoing reco..endation on The Conservation Foundation of Greater Toronto - Fund Raising, be approved at this time; THAT The Conservation Foundation of Greater Toronto be requested to make a presentation, on their progress, to the Finance & Adainistration Advisory Board and the full Authority at such ti.e as the Foundation's Annual Report is released; AND FURTHEU THAT a point fora suaaary of the fund-raising activities the Foundation engages in be forwarded to the Finance & Adainistration Advisory Board aeabers before their next meeting. THE AMENDMENT WAS.......................................... CARRIED THE MOTION, AS AMENDED, WAS...................... . . . . . . . .. CARRIED BACKGROUND In 1989, the Authority approved the provision of $160,000 for 1990 to support The Conservation Foundation of Greater Toronto for the purpose of raising its fund raising capacity The Diagnostic Study completed in 1989 had outlined a three year program of fund raising to meet increasing Authority requests for support of its Greenspace program 1990 was a year of organization and preparation for the 1991 and 1992 campaigns Achievements can be summarized as follows . 1990 and 1991 fundraising - selected Charles Sauriol Conservation Reserve Project to raise $540,000 for rehabilitation of the East Don River . Recognition POlicy revised . Developed position descriptions for steering Committee . Developed a "presentation package" for the Charles Sauriol project. . Reviewed literature for effectiveness and developed a Mission Statement. . Developed a direct mail campaign to some 75,000 prospects, identified 1261 contributors, $42,966 raised. , C-7 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING 11/91. BRI.n KARCH 1. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. THE CONSERVATION FOUNDATION OF GREATER TORON'ro -Fund Raisina CONTO . . Identified ways and means of capturing visitors names and addresses for Foundation purposes. . Developed basis for a new image, including name and logo change . Purchased special Foundation computer software and associated hardware. . Established a credit card gift system. . Appointed one new director and identified a number of potential directors, committee members and volunteers . Appointed a Charles Sauriol Conservation Reserve Steering Committee that has developed a campaign plan, campaign structure, key campaign volunteers, developed a case for support, identified 341 potential donors, grouping them into categories from $1,000 to $100,000, recommended suitable candidates for Campaign Chair to Conservation Foundation Executive Committee. . Planned, developed and furnished 2 offices in Authority Administrative Headquarters to accommodate up to five (5) staff and volunteers. . Appointed an Administrative Assistant . Planned and developed the basis of a tree donation program through a seconded staff from the Ministry of Natural Resources . Developed a 3,000 piece Xmas Tree donation program. . Designed and developed a donation drop box for each of the Authority public use facilities . One Authority staff liaison meeting with those in contact with the general public Much of the effort in 1990 was devoted to developing a strong basic structure for the 1991 Charles Sauriol Conservation Reserve $540,000 project. This project will be the test model for the major Flagship Campaign, to be launched in 1992 The Flagship Campaign is scheduled to raise a miniaum of $233,000 in 1992, $927,000 in 1993, and $3,500,000 between 1994 and 1997. 1990 was a year of internal change for the Foundation in organizing for fundraising, resulting in the normal fund raising operations being delayed. The Conservation Foundation has, however, provided the Authority $178,876 for various projects at Black Creek Pioneer Village, the Tree Donation Program, Kortright Centre for Conservation, the B Harper Bull Conservation Fellowship Awards, and the Paul B. Flood Memorial Fund In addition to the foregoing, the Conservation Foundation has raised $42,300 for the Charles Sauriol Conservation Reserve Project prior to the campaign launch scheduled for March of 1991. . C-8 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HF.Tn MARCH 1. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. THE CONSERVATION FOUNDATION OF GREATER TORONTO -Fund Raisina CONTD. Authority staff is satisfied that substantial progress has been made to improve the fund raising capacity of the Conservation Foundation in 1990 This progress ~s made possible through the financial support of the Authority, and we believe this should continue at the same level in 1991, and 'up to $160,000 in 1992 if required The Authority should remind the Foundation of the Authority's request for the Conservation Foundation to become self-sufficient in administrative and support costs by 1993 at the latest FINANCIAL DETAILS Authority funding is available from the Recreational Development and Restoration Reserve Fund . C-9 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HRT n MARCH 1. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 4. PROVINCIAL "BUY CANADIAN" PURCHASING PREFERENCE POLICY KEY ISSUE Staff was directed to report on the Ontario Government's Purchasing Preference Policy. I Res. 17 Moved by: Brian Harrison Seconded by: Peter Oyler THE BOARD UECOMMElfDS TO THE ~ECUTIVE COMMITTEE THAT the staff report dated March 1, 1991 on the subject of the Ontario Government's Purchasing Preference Policy be received. Amendment Moved by: Brian Harrison Res. 18 Seconded by: Peter Oyler AND FURTHEll THAT staff be requested to report back to the May 3, 1991 .eeting of the Finance , Adainistration Advisory Board on other provincial purchasing policies currently in place. THE AMENDMENT WAS......................................... CARRIED THE MAIN MOTION, AS AMENDED, WAS.......................... CARRIED ANALYSIS Authority members expressed an interest in determining the policy of the Province of Ontario with respect to the purchase of goods and services produced in Ontario as opposed to those from other provinces The response of the Deputy Minister of Government Services to the Authority's enquiry is shown in Appendix, FA 38 Also, the Director, Purchase and Services Branch, Ministry of Government services, has confirmed that the Province of Ontario has no policy dictating that Ontario goods and services should be purchased in preference to those of other provinces This applies to agricultural products. The Authority's Purchasing Policy includes a "Buy Canadian" preference section. It appears that there is no need to amend the Authority's existing purchasing policy. 5. 1990 FINANCIAL PROGRESS REPORT NO.4 KEY ISSUE Financial Progress Report No 4. Res. 19 Moved by: John McGinnis Seconded by: Patrick Abtan THE BOARD RECOMMENDS TO THE EXECUTIVE COMXITTEE THAT Financial Progress Report No.4 dated Deceaber 31, 1990, Appendix FA.20, be received. CARRIED ~ C-10 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HEIJ> MARCH 1. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 5. 1990 FINANCIAL PROGRESS REPORT NO. 4 CONTD. ANALYSIS Financial Progress Report No 4 is self explanatory Comments from Authority staff are included with respect to the variances reported I The 1990 operating Deficit of $167,200 will become part of the Authority'S accumulated deficit which is described in more detail in the 1990 Audited Financial statements . C-ll FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HRT.n MARCH 1. 1991 SECTION IV - ITEMS FOR INFORMATION OF THE BOARD 6. 1991 FINAL BUDGET Res. 110 Moved by: Eldred King Seconded by: Patrick Abtan THAT the Finance & Adainistration Advisory Board meet at 8:00 a.m. on Friday, March 22, 1991, in the Humber Room at the Authority Head Office, to consider the 1991 final budget. I CARRIED BACKGROUND As of February 21, 1991, we have not received information from the Province of Ontario on grants to Conservation Authorities. When the grant information is available, it will require at least one week of staff time and more likely two weeks to finalize and print the 1991 Budget. It is more likely, however, that the budget will only become available in time to be sent out with the March 22, 1991 Authority agenda The Finance and Administration Advisory Board may wiSh to consider holding a special meeting on the morning of March 22, 1991, commencing at 8:00 a.m. or 8 30 a m to consider the 1991 Final Budget The budget material would be available to the members at least one week in advance and any changes the Finance ~nd Administration Advisory Board required would be brought to the 10 00 a m Authority Meeting on March 22, 1991 Also, the Ministry of Natural Resources has provided discounted equalized assessment values to determine the apportionment of the Authority'S levy. This is the second set of assessment numbers Tho initial values provided were incorrect The assessment values received by the Authority represent a significant deviation from values in previous years. Staff is reviewing this and have requested that the Ministry of Natural Resources and the Ministry of Municipal Affairs provide additional explanation. We expect that this will be resolved in time to accommodate preparation of the final budget 7. ISSUES FOR DISCUSSION AT FINANCE AND ADMINISTRATION ADVISORY MEETINGS DURING 1991 Res. 111 Moved by: Eldred King Seconded by: Patrick Abtan THAT the tolloving suggested list of issues to be dealt with during 1991 be received: #1 March 1/91 .1991 Budget .1990 Financial statements .1990 Financial Progress Report - Final .1991 Economic Adjustment to Salary and Wage Schedule 12 March 22/91 .l99l Budget . C-12 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING 11/91. HF.T.n MARCH 1. 1991 SECTION IV - ITEMS FOR INFORMATION OF THE BOARD 7. ISSU~S FOR DISCUSSION AT FINANCE AND ADMINISTRATION ADVISORY MEETINGS DURING 1991 CONTD. 13 May 3/9l .1991 Financial Progress Report No 1 Auditors Report on opportunities for I Improvements to Internal Controls 14 June 14, 1991 1992 Guidelines for Preliminary Estimates 1992 Proposed Fee Schedule Update on Farm Tax Rebate Program Presentation on Authority Health and Safety Programs .program Performance Review 15 July 26, 1991 .1991 Financial Progress Report No 2 .F 0 I Status Report 16 Sept 27, 1991 1992 Preliminary Estimates 17 Nov 1, 1991 .1991 Financial Progress Report No 3 Computer Systems Status Report 18 Dec G, 1991 Statutory Resolutions for Presentation to the 1992 Annual Meetinq Annual F 0 I Report CARRIED 8. EMPLOYEE BENEFITS -Legislative Changes Leaves of Absence KEY ISSUE Recent legislative changes require that the Authority amend its Personnel Policy on Leaves of Absence Res. 112 Moved by: Eldred King Seconded by: Patrick Abtan THAT the report dated February 20, 1991, on Legislative Changes affecting Leaves of Absence, FA.42, be received. CARRIED . C-13 FINANCE' ADMINISTRATION ADVISORY BOARD 'MEETING 11/91. HRT.n MARCH 1. 1991 NEW BUSINESS (i \ Black Creek Conservation Area Extension Proie(~t: Res. 113 Moved by: Brian Harrison Seconded by: RiChard O'Brien THAT staff be requested to follow up on the aatter of obtaining a provincial grant fro. the Ministry of CUlture & communications, including the subaission 'ef a renewal application, with respect to the Black creek Con ervation Area Extension Project. CARRIED , 'l'ERMINATION ON MOTION, the meeting terminated at 9 55 am, March l, 1991 Richard O'Brien W. A. McLean Chairman secretary-Treasurer /L . ~ , the metropolitan toronto and region conservation authority minutes C-l4 I FINANCE AND ADMINISTRATION 22-HARCH-1991 #2/91 ADVISORY BOARD I I The Finance and Administration Advisory Board met in the Humber Room at the Authority Head Office on Friday, March 22, 1991 The Chairman called the meeting to order at 8 00 a m PRESENT Chairman Richard O'Brien vice Chairman Jim Witty Members Patrick Abtan Maria Augimeri Brian Harrison Peter Oyler ABSENT Members Eldred King Frank McKechnie Chairman of the Authority John McGinnis MINUTES Res. #14 Moved by Peter Oyler Seconded by Jim Witty THAT the Minutes of Meeting #l/91 be approved CARRIED The Advisory Board congratulated member Patrick Abtan on the birth of his son Daniel and celebrated the occasion with coffee and chocolate cigars \ . C-15 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #2/91. HELD MARCH 22. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. 1991 BUDGET KEY ISSUE 1'his report recommends the 1991 Operating and Capital Budget Res. # Moved by: Seconded by THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 1991 operating and Capital Budget, Appendix FA 47, be adopted; AND FURTHER THAT the following action be taken 1. All current projects included in the 1991 operating Budget be approved and adopted; 2. Whereas the Conservation Authorities Act provides that for the carrying out of any project, an Authority shall have the power to determine the portion of total benefit afforded to all municipalities that is afforded to each of them, The Metropolitan Toronto and Region Conservation Authority enacts as follows: (i) That all member municipalities be designated as benefiting for all current projects included in the 1991 Budget; (ii) The Authority's share of the cost of the current projects included in the 1991 Budget shall be raised from all member municipalities as part of the 1991 General Levy; (iii) The 1991 General Levy for current programs be apportioned to the participating municipalities in the proportion that the equalized assessment of the whole is under the jurisdiction of the Authority, unless otherwise provided in the levy or a project; (iv) That the 1991 general levy for the operation, maintenance and development of the Conservation Areas, Black Creek Pioneer village and the Kortright Centre for conservation, be in accordance with the funding formula adopted by the Authority at its meeting 18/88 held on December 2, 1988 as follows Township of Adjala 0.000064 Regional Municipality of Durham 0.026997 The Municipality of Metropolitan Toronto 0.606922 Township of Mono 0.000064 Regional Municipality of Peel 0.130983 Regional Municipality of York 0.162979 (v) the appropriate Authority officials be instructed to advise all municipalities pursuant to the Conservation Authorities Act and to levy the said municipalities the amount set forth in the 1991 Budget for current programs; C-16 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #2/91. HELD MARCH 22. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. 1991 BUDGET Contd. 3. Th. 1991 capital Budget and the 1991 capital Levy for projects inoluded therein be adopted by the tu1l Authority with the following action being taken: (a) All member municipalities be notified of the amount of such monies they are required to raise in 1991 on the basis set forth in the 1991 capital Budget for the Conservation Area Development project; (b) The Municipality of Metropolitan Toronto be levied for: (i) Erosion Control and Slope stabilization Project, 1991 (ii) Hazard and Conservation Land Acquisition projeot within the Municipality of Metropolitan Toronto, 1991 (iii) Project for the Dredging of the Keating Channel, 1991 (iv) Lake ontario Waterfront Development project, 1991 and pending the attainment of all required project approvals (v) project for the Acquisition ot the Canada Post Property, 1991; (c) The Regional Municipality of Durham b. levied for the Lake ontario Waterfront Development Project, 1991; (d) The Regional Municipality of Peel be levied for: (i) Project for Flood Protection - DixielDundas Damage Centre, 1991 and pending the attainment of all required project approvals (ii) Project for the Acquisition of the Canada Post Property, 1991; (e) The Regional Municipality ot York be levied for: (i) German Hills Creek, Duncan Avenue to 16th Avenue, Remedial Works Project, 1991 (ii) Erosion Control and Slope Stabilization Project, 1991; (f) The appropriate Authority officials be instruoted to advise all municipalities pursuant to the Conservation Authorities Act, and to levy the said municipalities the amounts set torth in the 1991 Capital Budget. 4. Except where statutory or regulatory requirements provide otherwise, staff be authorized to enter into agreements with private sector or government agencies for the undertaking of projects which are of benefit to the Authority and funded by a sponsor. . C-17 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #2/91. HELD MARCH 22. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. 1991 BUDGET Contd AMENDMENT Moved by: Brian Harrison Res. 116 Seconded by: Patrick Abtan THAT subject to the Authority approving the provision of a grant of $10,000 in the 1991 budqet estimates, for the River Reborn film project of the River Production Company, that the followinq conditions be attached to the grant THAT staft be directed to report to the Executive Committee on an appropriate contract with the producer, to assure the Authority that the complete proposal is implemented prior to the release of the grant during the 1991 Authority tiscal year THE AMENDMENT WAS.. . . . . . . . . . . . . . . . . . . . . ....CARRIED THE MOTION, AS AMENDED, WAS . . . . . . . . . . . . . . . . . . CARRIED BACKGROUND Budget Process The Authority's 1991 budget process began in June of 1990, when budget guidelines were approved and Authority staff began work on project files for the Ministry of Natural Resources, and preliminary estimates for each Division This work is completed in time for management to review proposed expenditures early in September and for the preliminary estimates to be submitted to the three Advisory Boards by the end of September The Authority approves preliminary estimates for capital and operating purposes in October The information requirements of each of the Authority's member municipalities and the Province are different Budget information used for Authority purposes is reformatted to meet the individual requirements of our funding partners, and submitted to them as required under each organization's budget schedule Meetings take place in the period November through February with member municipalities and the Ministry ~'he Authority's budget process is further complicated by the fact that Ministry funding is distributed amongst several different programs under which various rules apply In effect, the Authority is restricted as to how money in various "pockets" can be spent The process of matching grant money in various pockets to municipal levy and other revenue, for both capital and current purposes, has become increasingly complicated In 1989, the Authority entered into new funding arrangements with the municipal funding partners These arrangements involve a different calculation of municipal levy distribution and, to ensure equity, requires the application of a special allocation from the Authority's reserve All of which serves to complicate the Authority's ability to set priorities and allocate expenditures among areas in which the greatest need has been identified As of March 14, 1991, the Province had not announced Conservation Authority grants for 1991 The 1991 Budget has been created assuming a 4% increase in Ministry of Natural Resources program administration grants The Authority will be advised of adjustments to the budget and any action necessary when grants are announced . C-18 f.INANCE , ADMINISTRATION ADVISORY BOARD MEETING #2/91. HELD MARCH 22. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. 1991 BUDGET Contd ANALYSIS Your attention is drawn to the General Manager's Comments section contained in the 1991 Budget document SUMMARY 'I'he 1991 Operating Budget provides for an overall increase in gross expenditure of less than inflation By reorienting priorities, the 1991 budget still encompasses a major commitment to the Greenspace Strategy 'I'he net expenditure increase funded by municipal levy and grant is significant because 1990 was a poor year for Authority revenues In spite of this, the Authority will be able to maintain services in most areas with modest adjustments to service levels in key areas 2. SALARY AND WAGE SCHEDULE 1991/92 Res. #17 Moved by Jim Witty Seconded by Brian Harrison THAT the Finance and Administration Advisory Board consider the above item in closeq session CARRIED The Board rose from closed session KEY ISSUE The recommended 1991/92 Salary and Wages Schedule to be effective April 1 and July 1, 1991 Res. #18 Moved by: Jim Witty Seconded by: Peter Oyler THE FINANCE AND ADMINISTRATION ADVISORY BOARD RECOMMENDS TO THE AUTHORITY THAT the 1991/92 salary and Wages SchedUles, Appendix FA 1, to be etfective April 1 and July 1, 1991, be approved. CARRIED C-l9 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #2/91. HELD MARCH 22. 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 3. THE CONSERVATION FOUNDATION OF GREATER TORONTO -Fund Raisina KEY ISSUE ,]'he Executive Committee, at Meeting Il/91 held on March 8, 1991 directed "THAT a point form summary of the fund raising activities the Foundation engages in be forwarded to the Finance & Administration Advisory Board members before their next meeting" Res. #19 Moved by: Patrick Abtan Seconded by Jim Witty THAT the staff report on The Conservation Foundation of Greater Toronto Fund Raising, dated March 22, 1991, Appendix FA.44, be received CARRIED 4 SALARY AND WAGE SCHEDULE 1991/92 -Additional Information KEY ISSUE The Finance and Administration Advisory Board, at its meeting Il/91, held March 1, 1991, requested additional information on the salary and wage adjustments Res. #20 Moved by: Jim Witty Seconded by: Peter Oyler THAT the report dated March 14, 1991, on additional information on salary and wage adjustments, as requested by the Finance and Administration Advisory Board at Meeting #1/91, be received. CARRIED TERMINATION ON MOTION, the meeting terminated at 9 35 am, March 22, 1991 Richard O'Brien W.A. McLean Chairman Secretary-Treasurer G ~ , . the metropolitan toronto and region conservation authority minutes C-20 FINANCE AND ADMINISTRATION 3-HAY-1991 113/91 ADVISORY BOARD The Finance and Administration Advisory Board met in the Boardroom at Black Creek Pioneer Village on Friday, May J, 1991 The Chairman called the meeting to order at 8 40 a m PRESENT Chairman Richard O'Brien Members Patrick Abtan Eldred King Frank McKechnie Peter Oyler Chairman of the Authority John McGinnis ABSENT Vice-Chairman Jim witty Members Maria Augimeri Brian Harrison MINUTES Res. #21 Moved by Peter Oyler Seconded by Frank McKechnie THAT the Minutes of Meeting #2/91 be approved CARRIED . C-21 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #3/91. HELD MAY 3. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1 CONSULTANTS -Enaaqement of former employees and former members as. KEY ISSUE An amendment to the Authority's Purchasing Policy and Procedures governing Engagement of Former Employees and Former Members as Consultants Res. #22 Moved by Peter Oyler seconded by Fran~ McKechnie THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Authority's Policy and Procedures for Purchase of Goods and Services and Disposal of Equipment, Section 3 4, Selection criteria for Selection of Technical and Management Consulting services, see Appendix FA 151, be amended as follows (a) Except as provided in subsection (b) below, the Authority shall not engage its former employees and members as consultants during the one-year period immediately following their termination date from the Authority (b) When the Authority proposes to engage a former employee or member on a consulting basis prior to the expiration of the one-year waiting period, approval of the Executive Committee is required CARRIED BACKGROUND Appendix FA 151, a letter from the Municipality of Metropolitan Toronto, addresses a proposed policy to be followed by the Municipality of Metropolitan Toronto regard1ng engagement of employees and former elected officials as consultants Adoption of a similar policy by the Authority can be accomplished by the foregoing recommendation ANALYSIS Staff supports the proposed policy of the Municipality of Metropolitan Toronto There have been few, if any, situations in which members of the Authority or former employees have been hired as consultants within one year of leaving the Authority Former staff and members of the Authority have, on occasion, joined consulting firms who eventually do work for the Authority In such circumstances, if these firms were to bid on work of the Authority within one year of the employee leaving, the Executive Committee would be advised and appropriate approval requested . C-22 FINANCE , ADMINISTRATION ADVISORY BOARD MEETING #3/91. HELD MAY 3. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 2. AUDITOR'S REPORT -1990 Memorandum of Recommendations KEY ISSUE Each year as part of the audit process, a report on opportunities for improvements to internal controls is prepared Res. #23 Moved by: Peter Oyler Seconded by: Eldred King THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the Auditor's 1990 Memorandum of Recommendations, Appendix FA.155, be received. Amendment Moved by: Peter Oyler Res. #24 Seconded by: Eldred King THAT staff report back to the next meeting of Finance and Administration on the accounts receivable policy of the Authority including time allotment, percentage penalties and collection procedures; THAT statf submit to the Finance and Administration Advisory Board, on a meeting ~y meeting basis, a list of all accounts receivable, including those accounts outstanding; AND FURTHER THAT staff report back within six months' as to the status of the management recommendations in the Auditor's 1990 Memorandum of Recommendations, i.e. an update of what has been done. THE AMENDMENT WAS........... ................ . . . . . . . . . . CARRIED THE MAIN MOTION, AS AMENDED, WAS.......................... CARRIED BACKGROUND In the course of their examination of the Authority'S financial statements, the Authority'S auditors, Ernst & Young, evaluate the Authority's system of internal controls The attached report from Ernst & Young includes their comments on opportunities for improvements to internal controls and the response by management of the Authority ANALYSIS Action to be taken relating to the 1990 Memorandum of Recommendations is outlined in the management comments contained in the auditor's report . C-23 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING #3/91. HELD HAY 3. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 3. FINANCIAL PROGRESS REPORT 11 KEY ISSUE The first of four Financial Progress Reports provided to members of the Authority Res. 125 Moved by Eldred King Seconded by Peter oyler THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT 1991 Financial Progress Report #1, Appendix FA 163, be received CARRIED ANALYSIS Financial Progress Report #1 contains an explanation of variances to the Authority's 1991 Budget Because the 1991 Budget has only recently been approved and a substantial portion of the work of the Authority has yet to begin. the Financial Progress Report does not reflect significant variances from the 1991 approved Budget TERMINATION ON MOTION, the meeting terminated at 9 15 a m , May 3, 1991 Richard O'Brien W.A. McLean Chairman Secretary-Treasurer /L ~ , the metropolitan toronto and region conservation authority minutes C-24 FINANCE AND ADMINISTRATION 14-JUNE-1991 #4/91 ADVISORY BOARD The Finance and Administration Advisory Board met in the Boardroom at Black Creek pioneer village on Friday, June 14, 1991 The Chairman called the meeting to order at 8 35 a m PRESENT Chairman Richard O'Brien Vice-Chairman Jim witty Members Patrick Abtan , Maria Augimeri Brian Harrison Peter oyler Chairman of the Authority John McGinnis ABSENT Members Eldred King Frank McKechnie MINUTES Res. 126 Moved by: Brian Harrison seconded by: Peter oyler THAT the Minutes of Meeting #3/91 be approved. CARRIED . C-25 FINANCE' ADMINISTRATION ADVISORY BOARD MEETING 14/91. HELD JUNE 14. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. GUIDELINES FOR THE 1992 PRELIMINARY ESTIMATES KEY ISSUE Staff recommended that the general inflationary guideline for 1992 preliminary estimates be four percent except where specific revenue and expenditure increases can be defined The committee agreed that a 4 5% guideline would be appropriate at this time Res. 127 Moved by: Brian Harrison Seconded by: John MCGinnis THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the report on the 1991 budget guidelines be received; AND FURTHER THAT the general inflationary quideline for 1991 preliminary estimates be 4.5 percent except where specific revenue and expenditure increases can be detined. CARRIED ANALYSIS Each year, the Finance and Administration Advisory Board recommends to the Authority a guideline for use in preparing the preliminary estimates for the coming year The guideline is used when specific information regarding increases in expenditure items cannot be established In 1990, the Authority approved a guideline of 5 5 percent for the 1991 budget As members are aware, the approved 1991 Authority budget represented a gross expenditure of 3 3 percent ECONOMIC TRENDS Information with respect to economic trends for 1992 include the Federal Government's 1991 budget, reports from the Royal Bank of Canada, the Conference Board of Canada and the Authority's auditors, Ernst & Young The Municipality of Metropolitan Toronto provides guidelines to the Authority as part of its annual budget process; however, these guidelines are seldom available soon enough to assist the Authority in preparing its preliminary estimates Economic trends can be summarized as follows 1 The recession is easing; economic recovery will be slow with real G 0 P growing at two to three percent in 1992 2 Interest rates and exchange rates are heading downward 3 Inflation in 1991 is predicted to be in the 5 5 to 6 percent range by the end of the year 4 In 1992, inflation is predicted to average 3 9 percent 5 Salary and wage settlements to date appear to be moving downward with the second year of 2-year settlements being in the four percent range C-26 FINANCE , ADMINISTRATION ADVISORY BOARD MEETING #4/91 HELD JUNE 14. 1991 SECTION II - ITEMS FOR AUTHORITY CONSIDERATION 2. ACCOUNTS RECEIVABLE POLICY KEY ISSUE . This report recommends an accounts receivable policy for the Authority Res. #28 Moved by: Peter Oyler Seconded by: Brian Harrison THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE the adoption of an accounts receivable policy comprising the following elements: 1. All invoices issued after July 31, 1991 which remain unpaid for a period 30 days or more shall be subject to a monthly 1 3/4% (23.14% annual rate) interest oharge, effective the date of the invoice; 2. The Director, Finance and Administration may amend the aforementioned interest rate, from time to time, in keeping with market conditions and to ensure the penalty is sufficiently onerous to encourage prompt payment ot invoices; and shall advise the Executive Committee of the change. 3. Approval from the Director, Finance and Administration or his designate is required before credit sh_ll be extended beyond a $1000 limit, such requirement to be waived for government and related agencies or where the prospective customer is otherwise widely known in the community; 4. The Director of Finance and Administration, is authorized to suspend collection proceedings for the purpose of expediency or for compassionate reasons for amounts owing which do not exceed $2,500, including related finance charges; 5. The suspension of collection proceedings for amounts equal to or in excess of $2,500 shall require Exeoutive Committee approval; AND THAT appropriate forms and procedures be prepared and circulated to staff; AND THAT organizations with whoa the Authority does business be advised of the policy; AND FURTHER THAT staff investigate the cost-eftectiveness of acquiring accounts receivable insurance. AMBNDMENT #1 Moved by: Brian Harrison Res. 129 Seconded by: Peter oyler THAT olause one of the staff recommendation be amended to read: 1. All invoices issued after July 31, 1991 which remain unpaid for a period 30 days or more shall be subject to a monthly 2% (26.82% annual rate) interest charge, etfective the date of the invoice. THE AHBNDMENT WAS................................................. CARRIED C-27 FINANCE & ADMINISTRATION ADVISORY BOARD MEETING #4/91. HELD JUNE 14. 1991 SECTION II - ITEMS FOR AUTHORITY CONSIDERATION AMENDMENT #2 Moved by: Maria Auqimeri Res. #30 Seconded by: John McGinnis THAT clause three ot the staff recommendation be amended to read: 3. Approval from the Director, Finance and Administration or his desiqnate is required before credit may be extended beyond a $1000 limit, such requirement may be waived for government and related aqencies or charitable, not-for-profit organizations; \ THAT clause four of the staff recommendation be amended to read: 4. The Director, Finance and Administration is authorized to suspend collection proceedings for the purpose of expediency for amounts owinq which do not exceed $2,500, including related finance charges; AMENDMENT #2 WAS...... ....... .............. ............... .. CARRIED THE MAIN MOTION, AS AMENDED, WAS.... ............ ..... ..... . . . . CARRIED SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 3. PAY EQUITY PLAN KEY ISSUE The Authority's revised Pay-Equity Plan was posted on 15 May 1991 Res. #31 Moved by: Brian Harrison Seconded by: Peter Oyler THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the report on Pay Equity dated June 3, 1991, be received. CARRIED RATIONALE The Authority conducted its first pay equity review in the summer of 1988 Increases were made to two female job classes, effective December 1, 1988, even though the legislation did not call for increases until January 1990 The cost of implementing pay equity for the female job classes was approximately $28,000 for 1989 On January 1, 1990, the Authority posted its Pay Equity Plan One complaint was filed with the Pay Equity Commission The Commission Review Officer felt that the Authority had acted within the spirit of the legislation but did feel that there were specific areas which did not meet some legal requirements of the legislation Although the Commission did not order the Authority to redo its plan the officer recommended that we do so We accepted his recommendation to ensure that there would be no lingering doubts about the Pay Equity Plan A staff committee was established based on representation from field staff, technical staff, clerical staff and management Every job in the organization was re-evaluated using a quantitative job evaluation system provided by a consultant The committee finished its work in February and turned all data over to the consultants for tabulation in accordance with the terms of the Pay Equity Legislation and for preparation of our revised plan The revised plan states that there are no further pay equity adjustments required in the organization C-28 . FINANCE & ADMINISTRATION ADVISORY BOARD MEETING #4/91, HELD JONE 14, 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 4. ACCOUNTS RECEIVABLE REPORT TO JUNE 3, 1991 KEY ISSUE Staff Report on the Accounts Receivable of the Authority as at June 3, 1991 Res. #32 Moved by: Brian Harrison Seconded by: Maria Augimeri THAT the report on Accounts Receivable dated June 3, 1991, be received. CARRIED BACKGROUND At its meeting #3/91 held on May 3, 1991 the Board requested that for each of its meetings, staff report on the status of the Authority's Accounts Receivables ANALYSIS For purposes of this report, the receivables have been categorized into three groups Further, each category is presented by age Schools, School Boards and governments comprise the majority of the Authority's receivables at any given time As of June 3, 1991, these two categories represent approximately 77% of the total receivables While these groups are notoriously slow in paying, the risk of not being able to collect is minimal Staff is of the opinion that the introduction of finance charges (as proposed elsewhere on the agenda) will help speed up the collection process The highest risk of bad debt is with the third category, corporate individual and community groups This is the group that is not susceptible to a downturn in the economy. The 90-day plus balances for the third group is usually high at $ 86,960. Significant items Which contribute to this are as follows 1 Richmond Hill Centre Ltd $38,629 The Authority undertook to increase the capacity of the culvert installation under 16th Avenue in Richmond Hill, the cost of which was to be paid by the developer It appears a letter-of-credit held by the Town may be available to the Authority in the event the developer defaults. 2 Happy Day Tours $11,393 Arrangements have been made with the previous owner to allow them an opportunity to recover from financial difficulty in return for cash payment upon arrival at the BCPV The status of this account will become clear after staff complete discussion with the new owner C-29 FINANCE , ADMINISTRATION ADVISORY BOARD MEETING #4/91, HELD JUNE 14, 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 5. IMPACT OF 1991-92 PROVINCIAL BUDGET KEY ISSUE This report, requested by the Board, outlines the direct impact on Authority finances of the 1991-92 provincial budget Res. #33 Moved by Brian Harrison Seconded by: Peter Oyler THAT the report on the impact of the provincial budget be received. CARRIED ANALYSIS On April 29, 1991, the Treasurer of ontario introduced the 1991-92 provincial budget The proposed immediate increases to gasoline and diesel fuel tax will have a financial impact on the Authority Based on 1990 consumption, the proposed tax increases of 1 7 cents per litre on gasoline and diesel fuel will cost the Authority approximately $ 3,001 during 1991 Effective January 1, 1992, gasoline and diesel fuel taxes will be increased a further 1 7 cents per litre The impact on the Authority's 1992 budget, based on 1990 consumption, is estimated to be $ 9,004 None of the other measures introduced in the provincial budget are expected to have any direct financial impact on the Authority 6. AUTHORITY OCCUPATIONAL HEALTH AND SAFETY PROGRAM -Update KEY ISSUE An update on the Authority's Occupational Health and Safety Program Res. #34 Moved by: Brian Harrison Seconded by: John McGinnis IT IS RECOMMENDED THAT the report dated May 29, 1991, summarizing the Authority's occupational Health and Safety Program be received. CARRIED DETAILS OF PROGRAM The Authority has, for the past 20 years, included the position of Safety Officer in the staff complement In May, 1991, the safety Officer for the past 14 years, Bill Robinson, retired The new Safety Officer, Norm Huth, comes to us with a strong health and safety background from General Motors We have a strong joint Health and Safety Committee, having recently added a new management representative to the Committee This now gives us six worker representatives, based on a zone system for the watershed, and four management representatives with the Safety Officer acting as consultant to the Committee The corporate responsibility for our Health and Safety Program is assigned to the Director of Field Operations, the day-to-day details of the program rests with the Manager, Enforcement, Safety and Security and the Safety Officer The added position of Assistant Safety Officer implemented in 1990 continues to assist in dealing with the ever increasing safety legislation , C-30 FINANCE , ADMINISTRATION ADVISORY BOARD MEETING #4/91, HELD JUNE 14, 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 6. AUTHORITY OCCUPATIONAL HEALTH AND SAFETY PROGRAM -Update (contd.) A detailed method of monitoring worker injuries has been implemented and a quarterly print-out is sent to each work place for review In 1990, the employee accidents showed a small improvement in the area of medical aid, 26 total, but, increased in lost time accidents over 1989 to 21 Total for 1990 was 54 as compared to 49 for 1989 The first quarter for 1991 showed a reduction of two medical aid accidents, with lost time the same as 1990 To create more safety awareness in 1991, it was recommended each Section hold two safety sessions during the year The Authority has catalogued a list of videos available to assist with this program which is being well received by staff In addition to this, a number of safety programs are in place to assist staff with their duties. These are Driver Testing and Certification (94 new drivers certified), First Aid (22 staff trained), CPR (19 staff trained), Lifeguard Staff Training, Monthly Fire Suppression Training in 5 Conservation Areas for 33 qualified staff and WHMIS (227 staff trained) Since the WHMIS Program was introduced in 1989, over 1000 staff have been trained We are required by law to update staff annually on WHMIS and have just completed a 14 minute video to be used for this purpose With our continuing emphasis on safety, including the need to maintain a high level of good safety performance and the need to meet legislative requirements, it will be necessary to continue to allocate considerable resources in staff time, funding and support from management to our safety programs TERMINATION ON MOTION, the meeting terminated at 9 30 am, June 14, 1991 Richard O'Brien W. A. McLean Chairman secretary-Treasurer Ibb ~ , the metropolitan toronto and region conservation authority minutes C-31 FINANCE AND ADMINISTRATION 26-JULY-1991 #5/91 ADVISORY BOARD The Finance and Administration Advisory Board met in the Humber Room, Head Office, Friday, July 26, 1991 The Chairman called the meeting to order at 8 15 a m PRESENT Chairman Richard O'Brien Vice-Chairman Jim Witty Members Patrick Abtan Maria Augimeri Brian Harrison Eldred King Frank McKechnie Peter Oyler Chairman of the Authority John McGinnis MINUTES Res. #35 Moved by: Peter Oyler Seconded by: Brian Harrison THAT the Minutes of Meeting 14/91 be approved. CARRIED DELEGATIONS Mr Gordon Patterson, President, The Conservation Foundation of Greater Toronto, gave a presentation on The Conservation Foundation of Greater Toronto Financial Analysis and 1990 Annual Report Res. #36 Moved by: Eldred King Seconded by: Brian Harrison THAT The conservation Foundation of Greater Toronto Financial Analysis and 1990 Annual Report be received; AND FURTHER THAT the Foundation be commended tor the progress it has made towards achieving its new Objective.. CARRIED C-32 FINANCB , ADMINISTRATION ADVISORY BOARD #5/91, HBLD JULY 26. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. STAFF RESTRUCTURING - Food Service section KEY ISSUE Changes are recommended to the full-time staff complement within the Food Service Section, Field Operations Division Res. #37 Moved by: Eldred Kinq Seconded by Jim Witty THE BOARD RECOMMENDS TO THE AUTHORITY THAT the number of supervisor Food Service positions be increased from one to two and that the Food Service Assistant, Assistant supervisor, and one Unit Operator II positions be eliminated CARRIED RATIONALE The Manager of Food Service has determined that the use of intermediate Supervisory positions has not been the most efficient or effective way of directing the food service operation Rather, the Manager recommends the elimination of three of these positions in favour of creating one additional senior supervisory position The full time complement of the Food Services Section will be reduced from thirteen to eleven positions FINANCIAL IMPLICATIONS There are no financial implications for 1991 as the three positions to be eliminated were not filled in 1991 and the duties of the senior supervisor were assigned to an employee on a temporary basis The potential savings, based on 1991 salaries would be about $73,600 2. CONVERSION OF CONTRACTISEASONAL POSITIONS TO THE FULL TIME COMPLEMENT KEY ISSUE This report recommends the conversion of six contractlseasonal positions, that have been required to function on a full time basis for several years, to the full-time complement of the Authority Res. #38 Moved by: Brian Harrison Seconded by: Eldred King THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Authority complement be amended by the addition ot the following six full-time positions: . Labourer (one), Kortright Centre for conservation, Field Operations prograa Coordinator (two) Kortriqht Centre for conservation, Field operations Park Service Coordinator (one) Water Resource Division Environmental Monitoring Technical (two) Water Resource Division CARRIED RATIONALE six contractlseasonal positions were established between 1981 and 1988 to meet, what was at the time, a seasonal or contractual need The demand in these positions and the general workload increase in the respective Sections has resulted in full-time work for the incumbents over the past several years C-33 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 2. CONVERSION OF CONTRACT/SEASONAL POSITIONS TO THE FULL TIME COMPLEMENT (contd.) Three of the positions are with the Kortright Centre for Conservation - one labourer position and two Program Coordinator positions These positions were appropriately categorized as seasonal in the early to mid 1980's Visitations, and consequently, programming demands, special eventslfunctions, have doubled since 1983 The increase in volume and visitor expectation placed additional time demands on the three positions that by 1988 were functioning on a full-time basis It is apparent that the positions will continue to be required on a full-time basis into the future and therefore appropriate that they be transferred to the full-time complement The other three positions are with the Water Resource Division One Park Service Coordinator position, responsible for all aspects of site management for Tommy Thompson Park and for technical assistance with resource management issues on other Authority lands This position was created on a contract basis in 1987 pending determination of the level of the Authority'S involvement in management of the site It is clear that our on-site involvement will continue into the future as we continue through the Master planning, Environment Assessment and Public Participation process The duties of the position were expanded in 1988 to include technical assistance in environmentallresource management issues on other Authority lands Since that time, the position has functioned on a full-time basis and should now be included in the full-time complement In 1986 two seasonal Environmental Monitoring Technician positions were created for the Waterfront Monitoring Program The demand on the Authority for intensified monitoring for water quality and fisheries has increased since 1986 and now includes, in addition to waterfront activities, monitoring of rivers and streams These positions have been functioning on a full-time basis since 1989/90 and should now be included in the Authority'S full-time complement The Authority'S full-time staff complement is 251 positions We have recommended that two Food Service positions be eliminated, and that six contractlseasonal positions be added This will change the complement to 255 positions FINANCIAL IMPLICATIONS No impact in 1991 as approval was granted through the 1991 budget process to include the cost of benefits for the six positions Approximate additional annual costs for benefits would be $19,700 C-34 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. 1991 FINANCIAL PROGRESS REPORT #2 KEY ISSUE This is the second of four Financial Progress Reports Res. #39 Moved by: Jim Witty Seconded by: Frank McKechnie THE BOARD RECOHHENDS TO THE EXECUTIVE COHHITTEE THAT the 1991 Financial progress Report #2, Appendix FA.174, be received: AND FURTHER THAT the Minister of Natural Resources, The Treasurer of ontario, and the Premier be advised that the Authority opposes in the strongest terms the suggestion by the Minister of Natural Resources that the conservation land tax rebate program be funded at any rate less than 100%. AMENDMENT Moved by Eldred King Res. #40 Seconded by: Brian Harrison AND FURTHER THAT THE BOARD RECOHHENDS TO THE AUTHORITY THAT the Minister of Natural Resources, The Treasurer of Ontario, the Premier, the member Municipalities and all local MPPs be advised that the Authority strongly opposes the suggestion by the Minister of Natural Resources that the conservation land tax rebate program be funded at any rate less than 100% and that they be asked to respond to the concern of the Authority. THE AMENDMENT WAS. . ... . ... . . . . . . . . . .... CARRIED THE MAIN MOTION, AS AMENDED, WAS..... .. . . . ..... . CARRIED BACKGROUND As part of the Authority'S Financial Management Program, staff provide quarterly Financial Progress Reports describing activity to date measured against the 1991 budget As well, the Financial Progress Report provides a projection to year end of expenditure and revenues as measured against the 1991 approved budget ANALYSIS In the text of the Financial Progress Report our comments on significant variances identified Ministry of Natural Resources Grant In past years, it has been the practise of the Ministry of Natural Resources to announce the funding of capital projects and the percentage increases tor program administration grant late in January or early in February In 1990, these announcements were delayed until March In 1991, as a result of the new government taking office, the grants were not announced until May The Authority approved the 1991 budget using estimates for various projects and assumptions that the administration grant would grow at 4% When the Ministry of Natural Resources announced grants in May of 1991, the program administration grant grew at 5 0% instead of the projection of 4 0% This resulted in an increase of $45,000 to the Authority's funding which had not been included in the 1991 approved budget Also, the Ministry of Natural Resources obtained approval from Management Board of Cabinet to allocate $3 7 million dollars of capital expenditure to augment operating expenditures of Conservation Authorities The C-35 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 3. 1991 FINANCIAL PROGRESS REPORT #2 (contd.) Authority's share of the $3 7 million amounted to $2l4,390 This funding is available to Authorities to assist them in covering major operational costs for which previously the provincial grant had been inadequate In announcing the allocations of the $3 7 million dollars, the Ministry advised that from this amount the Conservation Authorities would have to cover the Shoreline Staffing Program which had been previously funded as an annual grantable program For MTRCA, this amounts to a commitment of about $50,000 Also, the Minister of Natural Resources announced in his letter of May 21, 1991, advising of the 1991 grants that the conservation land tax rebate program would no longer be funded at 100% Staff of the Ministry of Natural Resources have indicated that funding under the program would now be at 75% The remaining 25% would have to be funded by the individual conservation authorities as part of their share of the $3 7 million It is unfortunate that the Ministry is seeking to implement the shift from 100% to 75% funding in 1991 Having approved the 1991 Budget, the Authority has no levy available to support the 25% grant reduction and must reallocate to cover this For the MTRCA, this would require a commitment of about $152,000 The end result is that the Authority would be in a position of receiving a net improvement of $12,000 as a result of the special allocation announced by the Ministry The Ministry of Natural Resources in consultation with the Association of Conservation Authorities of Ontario has begun a review of funding requirements of conservation authorities All Conservation Authorities have been asked to submit detailed financial projections of current funding and funding required to meet all needs to be submitted to Management Board of Cabinet in October of 1992 The Ministry of Natural Resources hopes that this submission will result in changes to core and non core funding such that the Authorities will receive full funding for those activities that require it This would have the effect of eliminating the cap on funding in certain key area while eliminating Ministry funding in others The results of this review may be known in september In summary, staff recommend that the Authority protest in the strongest possible terms any possible reduction in the funding for the conservation land tax rebate program Finanoial proqress to June 30, 1991 Staff are projecting that the Authority will have a balanced budget at year end This has been accomplished by applying this additional unbudgeted grant received from the Ministry of Natural Resources within divisional budgets to offset expenditures or revenue shortfall The General Manager has instructed staff to continue to closely monitor expenditures and revenues to try to achieve the approved 1991 Budget Targets If successful, this will produce a modest surplus at year end Weather and attendance will of course play a major role Significant variances requiring action by the Authority will be reported to the september 26, 1991, Finance and Administration Advisory Board Meeting C-36 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 4. AMENDMENT TO PURCHASING POLICIES KEY ISSUE This report recommends an amendment to the Purchasing Policy with respect to minimum purchasing limits and authorization Res. #41 Moved by Frank McKechnie Seconded by: Jim Witty THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the Authority's Policies and Procedures for purchase of Goods and Services be amended as follows: section 1.2, " Purchasing Limits and Authorization", Paragraph <a) be amended to read "purchases of less than $75 " and Paragraph (b) be amended to read "purchases of $75 up to $500." CARRIED ANALYSIS The minimum purchase order limit has not been changed for more than five years Operating costs associated with items routinely purchased have increased and the $50 minimum is not longer practical At the request of the operating staff who work within the purchasing limits, it has been requested that the minimum be increased from $50 to $75 To accomplish this, Section 1 2 of the Purchasing POlicy, parts a and b needs to be amended The remaining purchasing limits and authorization do not change FINANCIAL IMPLICATIONS This change in policy will allow staff to use Petty Cash funds for purchases under $75 and thereby reduce the number of purchase orders issued and the associated processing costs In some locations, however, the Petty Cash fund will have to be increased to accommodate this change 5. CLOSED SESSION Res. #42 Moved by: Jim Witty Seconded by: Peter Oyler THAT item 6. Employee Benefit Package Review, and item 7. Title ot General ManagerlSecretary Treasurer, of these minutes, be considered in closed session. CARRIED The Board rose from closed session 6. EMPLOYEE BENEFIT PACKAGE REVIEW Res. #43 Moved by: Jim Witty Seconded by Peter Olyer THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the staff report entitled Employee Benefit package Review, dated 1991-07-17, be approved. CARRIED C-37 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATION 7. TITLE OF GENERAL HANAGERISECRETARY TREASURER Res. #44 Moved by: John McGinnis Seconded by: Brian Harrison THAT the Senior Statt position of the Metropolitan Toronto and Region Conservation Authority be redesignated as Chief Administrative Officerlsecretary Treasurer and that the Authority Chairman and Mr. Eldred King meet with the General Manager to review the Authority Administrative Regulation and the job description for the General Manager and report to the Executive Committee any necessary changes in those doouments to give effect to the title change. CARRIED C-38 FINANCE , ADMINISTRATION ADVISORY BOARD 15/91, HELD JULY 26. 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 8. ACCOUNTS RECEIVABLE REPORT AS AT JUNE 30. 1991 KEY ISSUE Staff report on Accounts Receivable as at June 30, 1991 As a part of the discussion of this report, staff were asked to follow up on the following matters and report back to the next meeting of the Finance and Administration Advisory Board - feasibility of agreement with government agency before work proceeds; - process to be followed for collection of over due accounts; - enquire concerning payment of grant from Municipality of Metropolitan Toronto to Green Summer Day Camp in respect of their overdue account Res. 145 Moved by Brian Harrison Seconded by: Patrick Abtan THAT the report on Accounts Receivable of the Authority as at June 30, 1991 be received CARRIED BACKGROUND At its meeting 13/91, the Board requested that for each of its meetings staff report on the status of the Authority's receivables ANALYSIS The attached schedule provides in summary form, the status of r~ceivables, including aging and classification In total, the AIR balance was up 10 9% from the previous month, from $649,888 to $720,531 This is not unexpected during the summer months, the peak season for most of our operations Schools, school boards and government continue to comprise the majority of our receivables at 72 9% of the total The 90-day-plus balance has increased from $174,078 to $195,593 , still representing approximately 27% of the total receivables The list below itemizes accounts greater than $1,000 included in the 90-day-plus category NAME TYPE AMOUNT AGE (DAYS) Bayview Heights Public School School 5,724 50 119 Bolton Nurseries other 4,829 76 413 Etobicoke Board of Education Board 2,126 20 98 City of Brampton Parks & Rec Gov't 4,457 00 301 Dominik Cuk Other 2,400 00 434 Environment Canada Gov't 15,000 00 175 Gov't 37,302 32 91 Green Summer Day Camp Other 2,554 50 301 Happy Day Tours Other ll,393 30 600 Bob Koterbash Other 5,703 75 588 Ministry of Natural Resources Gov't 3,548 00 231 Richmond Hill Centre Other 38,629 00 189 Town of Markham Gov't 11,200 00* 329 Gov't 22,500 00 238 Town of Whitchurch-Stoufville Gov't 8.932.75 112 TOTAL 176,301 08 Staff will be prepared to discuss the details of these items at the meeting *subsequently paid C-39 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JOLY 26. 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 9. BUDGETARY PROCESS KEY ISSUE The following is a schedule for the 1992 Budgetary Process Res. #46 Moved by: Maria Augimeri Seconded by: Eldred King THAT the report dated July 5, 1991, on 1992 Budgetary Process be received CARRIED ANALYSIS The following is the 1992 Budgetary Process and tentative schedule 1992 BUDGETARY PROCESS lln June l4 Finance and Administration Advisory Board Meeting Approval of guidelines JunelJuly Meetings with Authority staff to review process and requirements Project files submitted to M N R (end of July) Divisions prepare budgets Aug 16 Divisional budgets received by Director, Finance and Administration Aug ISept Finance and Administration staff analyze Division requests and compile corporate budget Sept 5 Review of budget by Management Committee Sept 20 C&RLM Advisory Board considers preliminary estimates Late Sept Submission to Municipality of Metropolitan Toronto of 1992- 96 capital Budget Sept 27 Finance and Administration Advisory Board considers preliminary estimates Oct 4 Executive Committee considers preliminary estimates Oct 11 W&RLM Advisory Board considers preliminary estimates Oct 18 Authority meets to consider preliminary estimates Nov Submission of preliminary estimates to Municipality of Metropolitan Toronto (operating only) and Regional Municipalities Meetings with Ministry of Natural Resources and Regional Staff to review the 1992 preliminary estimates Dec 911 Meetings with Metro Budget SUb-Committee member Jan 92 and Regional staff to review budget C-40 FINANCE , ADMINISTRATION ADVISORY BOARD #5/91, HELD JULY 26. 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 9. BUDGETARY PROCESS (contd. ) 1992 End of Jan Ministry of Natural Resources funding allocations announced Jan IFeb Discussions with member municipalities regarding 1992 final regarding 1992 final budget requirements Early March Finance and Administration Advisory Board considers Final 1992 Budget Mid-March Executive Committee considers Final 1992 Budget End of March Authority considers Final 1992 Budget TERMINATION ON MOTION, the meeting terminated at 10 00 am, July 26, 1991 Richard O'Brien w. A. McLean Chairman Secretary-Treasurer Ibb ~ 'the metropolitan toronto and region conservation authority minutes C-41 FINANCE AND ADMINISTRATION 27-BEPTEHBER-1991 #6/91 ADVISORY BOARD The Finance and Administration Advisory Board met in the Humber Room, Head Office, Friday, September 27, 1991 The Chairman called the meeting to order at 10 00 a m PRESENT Chairman Richard O'Brien Members Maria Augimeri Brian Harrison Frank McKechnie Peter Oyler ABSENT Vice-Chairman Jim Witty Members Patrick Abtan Eldred King Chairman of the Authority John McGinnis MINUTES Res. #47 Moved by: Brian Harrison Seconded by: Maria Augimeri THAT the Minutes of Meeting #5/91 be approved. CARRIED C-42 FINANCE & ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. ~991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 1. 1992 preliminarv Estimates KEY ISSUE The Advisory Board is asked to review and recommend the 1992 Preliminary Estimates Res. #48 Moved by Maria Augimeri Seconded by Frank McKechnie THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE that the 1992 Preliminary operating and capital Estimates attached as Appendix FA. 189 be approved; AND FURTHER THAT representatives of the Authority, including the Chairman of the Finance and Administration Advisory Board, meet with officials of the Member Municipalities and the Province to present and discuss the Authority's 1992 Preliminary operating and Capital Estimates prior to submission of the final budget. CARRIED BACKGROUND The Authority's 1992 budget process, which began in June with the approval of budget guidelines, involves the establishment of a base level of funding in each Division using the 1991 approved budget, less any adjustments for non-recurring items Each Division's base will vary depending on the size and type of special projects and other non-recurring items Items within the various programs and activities of each division, included in the base level of funding are explained in a brief narrative section To this base level of funding, a list of "priority additions" has been added These priority additions are discrete decision packages ranked in decreasinq order of priority Item 1 is the most important and each item that follows decreases in importance For each priority addition some explanation is included identifying the service level and other improvements which will result if that item is added To achieve the overall spending target for the Authority, a line has been drawn, below which items are not funded in the 1992 Preliminary Estimates Items which are listed above the line have been included but will be subject to review as provincial and Municipal funding sources are known An overview of the Authority's total budgetary requirements is provided under the section entitled Chief Administrative Officer's Comments A number of issues are identified in this section The Directors' Comments, highlight the major financial issues which are to be addressed with respect to their Divisions C-43 FINANCE' ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. ~991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 2. 1992 ProDosed Fee Schedule KEY ISSUE Establishment of the 1992 Fee Schedule for public use of Authority facilities and programs Res. #49 Moved by: Brian Harrison Seconded by: Maria Augimeri THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the 1992 Fee Schedule for admission to and the use of Authority faoi1ities and proqrams, to become effective January 1, 1992, Appendix CR.27, be approved. AND FURTHER THAT staff investigate the financial impact if the senior citizen age were changed to 60 years. CARRIED BACKGROUND As part of the annual budget process, the Authority Fee Schedule for use of facilities and programs is reviewed, with fees being used to calculate estimated revenues for operating programs In recommending fees, staff reviewed charges made by other organizations for similar facilities As well, our visitor Survey information, indicating satisfaction of value for the dollar and general program content, is taken into account For specific programs; i e educational tours, campinglskiing, the operating and delivery costs have been reviewed to ensure that they are fully recovered RATIONALE - Conservation Areas In 1991, the most significant fee schedule change was in admission from per car parking to a per person fee Overall, this change was positively received by visitors Significant problems were encountered at Petticoat Creek because of the large number of walk-ins from the immediate neighbourhood and were complicated by the additional admission fee for the pool The fee schedule change implementing per person seasonal passes was well received and assisted in administering this admission fee change For 1992, no change is proposed for individual Conservation Area admission The pass system will be restructured to include passes for individuals and to identify the current annual pass as a family pass These changes result in a uniform pass structure oriented towards the per person general admission fee Prices have been realigned to better reflect the relative values of the various passes and general admission fees At Glen Haffy, an increase is proposed in adult admission to the fishing ponds that will help maintain cost recovery for this program No increases are proposed in group or individual camping fees These fees have been increased annually for the past several years and the 1992 rates reflect price sensitivity for these activities An increase is proposed in the basic group picnic reservation fee This is the major summer Conservation Area activity and the increase will help offset administrative costs relating to permit issuing A new activity, rental of a marquee tent, is proposed to meet demand for covered group picnic sites At Petticoat Creek, to address complaints regarding separate Area and pool admission fees, particularly for local residents, a seasonal pass structure is proposed for both families and individuals This seasonal pool pass will also include Area admission As well, children under 4 years of age C-44 FINANCE , ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. ~991 SECTION I - ITEMS FOR AUTHORITY CONSIDERATION 2. 1992 Proposed Fee Schedule (contd. ) will be admitted free to maintain consistency between pool and Area admissions Cold Creek range and activity fees are retained in the 1992 schedule pending final decision regarding future Area operation Increases are proposed in cross country ski trail fees to maintain relationship with similar operations - Black Creek pioneer village significant increases are proposed for general admission to Black Creek pioneer Village These will maintain Village admission in a range consistent with similar facilities and will provide necessary revenue to maintain the operation While visitor satisfaction of value for dollar decreased slightly in 1991, the 1992 proposed fees should not adversely effect attendance A decrease in Family Citizenship is proposed as a marketing tool to increase sales Other citizenships will be maintained at 1991 rates A major change in the structure for after-hour group use is proposed to better reflect operating practices and to accommodate a new marketing emphasis Actual costs have been carefully reviewed and the proposed rates provide significant net return Significant increases are proposed for group wagonlsleigh rides and use of facilities for weddings to provide good net return above operating costs Minor increases to reflect increased operating costs are proposed for group tours - Kortright Centre No increase is proposed in weekend adult admission, but weekday admissions will be increased to the weekend level to reflect a higher level of programming now available through the week Increases are proposed in child and senior general admission to better reflect a consistent ratio with other Authority operations Inflationary increases are proposed for group tours and annual memberships - Miscellaneous Inflationary increases are proposed for Bruce's Mill Maple Syrup Tours, Cold Creek Field Centre day use . Discount D3, providing up to 50% off general admission for special groups with advance approval, has become extremely difficult to administer It is proposed to delete this special discount and apply existing group discount rates C-45 FINANCE , ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. 1991 SECTION III - ITEMS FOR REFERRAL TO ANOTHER BOARD 3. INDIAN LINE CAMPGROUND SUB-COMMITTEE REPORT KEY ISSUE The Indian Line Campground Sub-Committee met on August 2, 1991 Res. #50 Moved by: Frank McKechnie Seoonded by: Peter Oyler IT WAS AGREED THAT the Indian Line Campground Sub-Committee recommend to the Finance and Administration Advisory Board that the conservation and Related Land Management Advisory Board be asked to consider the following THAT repairs to playground equipment, north washroom foundation and entrance paving at Indian Line Campground be oomp1eted as planned within the 1991 operations Budget; THAT the 1991 Budget Process include, under General Development, additional tree planting, asphalt and locks tone walkway upgrading, and a drive shed, and under Operations Budget; Major Maintenance items for replacement washroom tixtures and tiling, and road and campsite resurfacing; THAT $17,000 of net revenue from Campground operations, for the next 3 years, be allocated to the Indian Line Campground upgrading; THAT staff investigate the costs ot developing and operating a swimming pool at the Campground and evaluate its priority in relation to other Conservation Area developments. THAT staff investigate with wild Water Kingdom any interest they might have in the operation ot the campground and tacilities and report back. THAT staff report on the complete financial break down of all costs, including administrative costs, that are involved in the yearly operation of the campground. THAT staff investigate sources of Provincial funding and report back. CARRIED C-46 FINANCE , ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. H91 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 4. ACCOUNTS RECEIVABLE REPORT AS OF AUGUST 25. 1991 KEY ISSUE Staff report on Accounts Receivable as at August 25, 1991 Res. #51 Moved by: Brian Harrison Seconded by: Peter Oyler THAT the report on Accounts Receivable of the Authority as at August 25, 1991 be received CARRIED BACKGROUND At its meeting, #3/91, the Board requested that for each of its meetings, staff report on the status of the Authority's receivables ANALYSIS The attached schedule provides in summary form the status of receivables including aging and classification In total, the AIR balance was down slightly from the previous report (as at June 30, 1991) from $720,531 to $713,008 Schools, school boards, and government continue to comprise the majority of the receivables at 66 1% of the total The 90-day plus balance has decreased from $195,593 to $177, 335 , representing 25% of all receivables The list below itemizes accounts greater than $1,000 included in the 90- day plus category CLIENT TYPE AMOUNT AGE (DAYS) Beverley Street School School $ 2,758 46 112 Bolton Nurseries Other 4,829 76 469 Etobicoke Board of Education Board 2,126 20 154 York Region Board of Education Board 1,060 92 126 city of Brampton Parks F Recreation Dept * Gov't 4,457 00 * 357 Dominik cuk Other 2,400 00 490 Environment Canada Gov't 15,000 00 231 Environment Canada Gov't 37,302 32 147 Green Summer Day Camp Other 2,554 50 357 Happy Day Tours Other 11,393 30 767 Bob Koturbash Other 5,703 75 644 Richmond Hill Centre Ltd Other 38,629 00 245 Town of Markham Gov't 22.500.00 294 $ 150,715 21 * Subsequently paid C-47 FINANCE , ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. 1991 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 5. ACCOUNTS RECEIVABLE PROCEDURES KEY ISSUE Staff report on certain matters regarding Accounts Receivable Procedures Res. #52 Moved by: Frank McKechnie Seconded by: Brian Harrison THAT the report on the Authority's Accounts Receivable Procedures be received. CARRIED BACKGROOND/ANALYSIS At its last meeting, #5/91, held July 26, 1991, the Board requested staff to report back on the following matters Feasibility of obtaining agreement with government (agencies) before work croceeds In most instances, the Authority will not proceed on work orders that are not subject to a written agreement sometimes, where there is a particularly good working relationship, such as with the Town Markham, staff will commence a job on the basis of a purchase order Where there are more than two parties involved, an agreement is always obtained This practice has worked well and no changes are recommended Process to be followed for collection of overdue accounts - Each month a list of "section receivables" is provided to each managerlsupervisor The list includes all receivables, regardless of age to help ensure credit is not overly extended Given the diverse nature of our operation and that a number of our receivables are governed by agreement, the responsibility for future follow-up of unpaid amounts is delegated to the section manager Further as part of the process of reporting to the Finance and Administration Advisory Board all accounts greater than $1,000 and outstanding in excess of 90 days are reviewed by the Director, Finance and Administration Problem accounts are brought to the attention of the Director, Finance and Administration and a decision is made on what further action is required including 1) proceeding with legal action 2) renegotiation of terms and amounts depending on circumstances and the nature of the dispute, if any 3) write-off Metro Toronto Grant to Green Summer Day Camp Metropolitan Toronto, Department of Community Services has confirmed that a grant was paid to Green Summer Day Camp in 1991, to help finance the operation of the day camp There were, however, no conditions attached to the grant Community services have asked that we keep them apprised of the status of the account C-48 FINANCE , ADMINISTRATION ADVISORY BOARD #6/91, HELD SEPTEMBER 27. 1991 TERMINATION ON MOTION, the meeting terminated at 11 20 a m , September 27, 1991 Richard O'Brien W. A. McLean Chairman Secretary-Treasurer Ibb ~ , the metropolitan toronto and region conservation authority I minutes C-49 FINANCE AND ADMINISTRATION 01-NOVEHBER-1991 #7/91 ADVISORY BOARD The Finance and Administration Advisory Board met in the Humber Room, Head Office, Friday, November 1, 1991 rhe Chairman called the meeting to order at 8 40 a m PRESENT Chairman Richard O'Brien vice Chairman Jim Witty Members Patrick Abtan Maria Augimeri Eldred King Peter Oyler Chairman of the Authority John McGinnis ABSENT Members Brian Harrison Frank McKechnie I MINUTES Res. #53 Moved by: Jim Witty Seconded by: Peter oyler THAT the Minutes of Meeting #6/91 be approved CARRIED C-50 FINANCE' ADMINISTRATION ADVISORY BOARD #7/91, HELD NOVEMBER 1. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATIONS 1. 1991 FINANCIAL PROGRESS REPORT #3 KEY ISSUE This is the third of four Financial Progress Reports Res. #50 Moved by: Maria Augimeri Seconded by: Eldred King THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the 1991 Financial Progress Report #3, dated September 22, 1991, appendix FA.313, be received CARRIED BACKGROUND As part of the Authority's ongoing Financial Management Program, staff provide quarterly Financial Progress Reports which describe activities to date as measured against the 1991 approved budget The Financial Progress Report provides a projection to year end of expenditure and revenues ANALYSIS In the text of the Financial Progress Report, are comments by Authority staff explaining significant variances which have been identified Ministry of Natural Resources Grant On July 26, 1991, staff reported that the Ministry of Natural Resources had announced that there would be additional funding for Authority activities as part of the 1991 allocation This funding was accomplished by a one time transfer of capital grant to operating grant The Authority's share of the $3 7 million avallable to all Authorities amounted to approximately $214,000 A portion of this was allocated for the Shoreline Protection Program which the Ministry has previously funded but was now assigning to Authorities Also, the Ministry announced that consideration was being given to funding under the Conservation Land Tax Rebate Program no longer being at 100\ but at 75\ To fund the 25\ adjustment would use up vir.tually all of the remainder of the additional funds provided The Authority approved a resolution which was sent to all Member Municipallties, Area Municipalities, Members of the Provincial Leglslature and the Premier, requesting that the funding not be reduced The Authority has received positive support from its member municipalities, many area munlcipalities and local MPP'S To-date, the Ministry of Natural Resources and the Premier have not responded to the Authority's request Most recently, the Authority has been advised that the Conservation Land Tax Rebate Program is likely to be funded at 100\ for the 1991 fiscal year However, recent correspondence from staff of the Ministry of Natural Resources in preparation for the 1992 grant submission has indicated that the Authority should plan for the Conservation Land Tax Rebate Program at 50\ in 1992 Authority staff are investigating the impact of this Staff of the Ministry of Natural Resources have also advised Authority staff that the Authority will be required not to spend 5\ of the administrative grant allocated in 1991 The cost to the Authority of this grant reduction in 1991 will be approximately $150,000 It appears that the Ministry staff have been aware of the need to undertake this funding restraint for some time The Authority has yet to be informed officially of the requirement to reduce our grant allocation by 5% C-51 FINANCE & ADMINISTRATION ADVISORY BOARD #7/91, HELD NOVEMBER 1. 1991 SECTION II - ITEMS FOR EXECUTIVE COMMITTEE CONSIDERATIONS 1. 1991 FINANCIAL PROGRESS REPORT #3 Ccontd.) The end result of this decision is that, assuming the Province funds the Conservation Land Tax Rebate Program at 100%, virtually all of the additional funding that was provided in the spring of 1991 for Authority purposes will be committed to work the Ministry of Natural Resources had previously funded or returned to the Province as part of the restraint program Financial Progress to the end ot september 1991 The major variances as noted are explained in the text of the Financial Progress Report Staff are projecting that the Authority will have a balanced budget at year end It now appears that there will be no significant surplus to apply against the cumulative deficit To achieve a balanced budget, staff have applied the remaining additional grant money from the Ministry of Natural Resources which was provided as part of the 1991 allocation in the spring of 1991 against the restraint measures imposed recently by the Ministry of Natural Resources Major adjustments have been made by all divisions of the Authority to reduce expenditures to accommodate the reduction in revenues . C-52 FINANCE' ADMINISTRATION ADVISORY BOARD #7/91, HELD NOVEMBER 1. 1991 I SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD 2. STAFF SURVEY RESULTS OF BENEFIT PACKAGE REVIEW KEY ISSUE Report on the results of the Staff Survey on the Employee Benefits Package Res. #51 Moved by: Eldred King Seconded by: Patrick Abtan THAT the report, dated October 22, 1991, on the results of the Staff Benefits Survey be received CARRIED BACKGROUND The Executive Committee, through Resolution #182, Meeting #9/91, held August 23, 1991, approved a request that the Personnel Office conduct a staff survey to determine the level of interest in restructuring our exist~ng Employee Benefit Package at no additional cost to the Authority 55% of the Authority's full-time staff returned the~r survey; 81% of the respondents indicated that they wanted to continue with our existing benefit package; 6l% of the respondents indicated that th~y would like to have vision care added to the benefit package, a minimum number of respondents indicated support for other added benefits, crowns (1 1%), orthodontics ( 8%) 3. EVALUATION AND REVIEW COMMITTEE RECOMMENDATIONS KEY ISSUE At Authority Meeting #7/91, held October 18, 1991, Resolution #211 stated that the 1990 Program Performance Review Report, (AM 67), dated August, 1991, be referred to the Advisory Boards for act~on Res. #52 Moved by: John McGinnis Seconded by: Eldred King THAT the 1990 program Performance Review Report (AM 67), dated August, 1991, be received and endorsed; CARRIED BACKGROUND S~nce 1982, an annual review of the Authority's programs has been undertaken to - determine progress in achieving adopted goals and objectives; - identify Obstacles to program achievement, - recommend organizational, staffing or other improvements to assist in program achievements C-53 FINANCE' ADMINISTRATION ADVISORY BOARD #7/91, HELD NOVEMBER 1. 1991 TERMINATION ON MOTION, the meeting terminated at 9 40 am., November 1, 1991 Richard O'Brien W. A. McLean Chairman Chief Administrative Officer Ibb