HomeMy WebLinkAboutFinance and Administration Advisory Board 1995
~ Working Together for Tomorrow's Greenspace
,. the metropoli'tan toronto' a'~d 'r~gio~ conservation authority . -
minutes
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MARCH 10, 1995 FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
The Finance and Administration Advisory Board met in the Humber Room, Head Office,
5 Shoreham Drive, Downsview. The Chair, Richard O'Brien, called the meeting to order at
8:10 a.m.
PRESENT . Chair Richard O'Brien
Members Patrick Abtan
Margaret Black
Brian Harrison
Norman Kelly
Case Ootes
ABSENT Members Raymond Cho
Eldred King
Frank McKechnie
Jim Witty
The Chair welcomed the new Board members, Margaret Black, Case Ootes and Norman Kelly.
MINUTES
Res. #F1/95 Moved by: Patrick Abtan
Seconded by: Brian Harrison
THAT the Minutes of Meeting #6/94 and #7/94 be approved.
, CARRIED
C2 MARCH 10. 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
1. 1994 FINANCIAL PROGRESS REPORT NO.3
KEY ISSUE
This is the final Financial Progress Report submitted for 1994 covering the period of January 1,
1994 to December 31, 1994.
Res. #F2/95 Moved by: Case Ootes
Seconded by: Brian Harrison
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 1994 Financial Progress Report No.3.
dated December 31. 1994 (pages C3-C141. be received.
CARRIED
BACKGROUND
As part of the Authority's ongoing Financial Management Program, staff provides regular Financial
Progress Reports which describe activities to date as measured against the 1994 approved budget.
Also included in this report is a request for approval of accounts for the period of September to
December 1994.
ANAL YSIS
In the text of the Financial Progress Report are comments by Authority staff explaining significant
variances which have been identified.
The Financial Progress Report No.3 shows a corporate surplus of $71,800. The narrative in the
report explains significant variances.
Report prepared by: Ralph Kofler, extension 274.
FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95 - MARCH 10, '995 C3
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CORPORATE BUDGET SUMMARY
In 1994, the corporate surplus (operations and capital) was $'1,800. Significant operating account variances are
described in the comments that follow.
Several capital projects were deferred or reduced in scope. Details follow the operating budget comments. s:
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OPERATING BUDGET n
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CORPORA TE FUNDING ......
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Provincial Funding: For 1994 the budget assumed a further 10% reduction over 1993 ACTUAL transfer payments 01
(which were already 20% less than the 1993 budget) and included about $360,000 from a modified Conservation :!!
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land Tax Rebate Program (less than 50% of historical funding levels). The Ministry of Natural Resources confirms )>
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that the Land Tax Rebates will not be re-instated. However, the Ministry has decided to provide a two year n
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reprieve starting in 1994 during which funds will be re-directed from capital to offset the shortfall. Overall, )>
Provincial operating funding was $52,000 less than budgeted. z
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Severance Payments: In order to implement the continued downsizing necessitated by reductions in provincial and 0
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municipal funding $412,000 in severance costs were incurred and funded from reserves. This accounts for much z
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FINANCE AND ADMINISTRATION 1 CAO'S OFFICE n
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Net expenditures were $35.8 thousand below budget. z
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Excluding severance payments, expenditures were generally as budgeted. Some communications expenditures ~
were deferred and $263.7 thousand of overexpenditure in the rental property category is attributable to an interim z
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arrangement for property taxes at the Canada Post property which was offset by an equal amount of rental -l
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revenue. In addition, as approved by the Executive Committee, $123.3 thousand in expenditures were incurred to }>
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replace photocopiers. 6
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On the revenue side, higher than anticipated interest rates generated an extra $140,000 and rental properties 0
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revenues were $60.0 thousand higher adjusting for amounts previously classified as Farm Tax rebates. Higher Vl
revenues and lower costs at Wild Water Kingdom and other special agreement locations permitted a $120.0 0
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WATER RESOURCES ~
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Net expenditures were $218.7 thousand under budget primarily attributable to a one time reduction of $229.' (11
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thousand in Resource Management expenditures as a result of setting up for the first time the value of the nursery ~
plant inventory. Also included is the $38.5 thousand write-off of amounts receivable from Trees for Today and }>
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Other significant variances were $100.0 thousand in severance costs (with the corresponding reserve contribution 0
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showing as higher revenue), some minor enhancements such as additional dam maintenance and floodplain <<>
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mapping, with the balance in special projects reflected in conservation services (utilizing other specialized provincial (11
and federal fundingl.
On the revenue side, higher fees generated $28.0 thousand in additional Plan Review revenues. However, in Flood
Control some partnership funding for the Fill Line mapping program failed to materialize.
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Page 3
By way of information incorporated into this division are the majority of our Special projects which are divided into
two categories:
1) Employment Programs are government sponsored, job-creation programs.
2) The Non-Employment Programs relate to work the Authority undertakes as a result of sp'ecial funding
becoming available during the year.
Major projects in 1994 are Environmental Services (Rehabilitation & Planting), Fisheries Plans, Water Quality ~
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Improvement Programs, Habitat Improvement Program, Summer Experience Program and the Environmental Youth n
Corps Program. I
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FIELD OPERATIONS ....
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Net expenditures were $85.0 thousand over budget. -n
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Black Creek Pioneer Village and the Conservation Areas saw improved attendance and revenues which permitted z
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them to carry out some enhanced maintenance work. The Conservation Field Centre revenues were affected by m
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reduced School Board participation in summer programs. Although cost cutting actions were implemented, a z
program deficit of $35.0 thousand occurred. Food Services showed a $42.0 thousand loss. Planning and 0
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Development is showing as under budget in both revenue and expenditures because of the archaeology component 0
of this item for which project funding was not available. ~
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In this division, as in the others, substantial severance costs were incurred with a corresponding amount showing -i
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as reserve revenue. -i
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VEHICLE AND EQUIPMENT )>
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The net transfer to the reserve was $48.3 thousand less than budget primarily as a result of lower program usage Ul
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(reflected in internal recoveries) and higher expenditures for food equipment. :0
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CAPITAL BUDGET \)
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Project for Valley and Shoreline Regeneration in the Municipality of Metropolitan Toronto 0
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$400.0 thousand below budget. $300.0 thousand for Eastern Beaches- Nursewood Ave. was deferred pending the s:
completion of the Shoreline Plan. z
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Lake Ontario Waterfront Regeneration Project )>
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$1.1 million below budget. Cell 1 capping at Tommy Thompson Park, Humber Bay Waterfront, Bluffers Park, and )>
Frenchman's Bay work deferred. Sam Smith work proceeded less quickly than expected. Also Provincial funding 0
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$1.5 million below budget due to complexity of land acquisitions. :0
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Dixie-Dundas Damage Centre - $250,0 thousand below budget due to delays in negotiations. li5
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Keating Channel Dredging - $85.0 below budget. Less work done in 1994. s:
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Brickworks Rehabilitation - $1.1 million below budget due to approval delays, I
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Toronto Islands Erosion Control - $1.0 million below budget due to reduction in scope of work. ~
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- below budget by $85.0 thousand. $38.0 thousand cost U1
Conservation Area Development Project -1991-1995
overrun for the Petticoat Creek pool resurfacing but more than offset by several deferred initiatives.
Metro land Acquisition - $62.8 thousand unbudgeted accrual re: final settlement of expropriation legal costs.
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Waterfront Open Space - $350,0 thousand expenditures is $650.0 thousand below budget due to unavailability of
funding. Significant acquisitions: Former Connell property consisting of .27 acres of Lake Ontario shoreline in Ajax.
Former Tereshyn property on Scarborough Bluffs. Former Heath property at Fairport Beach in the Town of
Pickering. Former Ministry of Natural Resources property on Etobicoke waterfront.
Greenspace Protection and Acquisition Project - $417.0 thousand expenditures versus $ 2.0 million budget due to
unavailability of funding. Significant acquisitions include: Former Trusting Renovations Property: .143 acres of ~
Flood Plain in Richmond Hill. Former North York property: 25.758 acres of Flood Plain and Valley Land. Former }>
Christian & Missionary Alliance property: 1.004 acres of Rouge River valley land in Scarborough. Former Osler :xl
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property: donation of 4.1 acres of Oak Ridges Moraine. Former Hodgson Development property: 1.44 acres in :::I:
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Kleinburg, City of Vaughan. Former Geminian Builders property: 20.978 acres in the City of Vaughan. Region of 0
Peel property: 3.242 acres in Bolton area of the Town of Caledon. Former Royalview Estates property: 1.927 acres ~
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in the City of Vaughan. Former Earlsbridge Holdings property: 4.161 acres in the City of Vaughan. Former to
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Westside Cemeteries property: 1.24 acres of valley land in the City of North York, Former North Woodbine :!!
Business Park property: .5 acres linking Stouffville Channel to the dam. Former Ovsenek property: 2.745 acres in z
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the Town of Pickering. z
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Niagara Escarpment Land Acquisition - Funding not available. }>
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Project for the Acquisition of the Canada Post Property }>
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$900.0 thousand below budget pending resolution of complex technical issues related to soil remediation. z
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Altona Forest Property Acquisition - $1,770,000 below budget due to unavailability of funding. }>
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Administration Office - Funding not available. }>
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THE METROPOLITAN TORONTO AND REGION CONSERVATION AUTHORITY z
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FINANCIAL PROGRESS REPORT - OPERATING -l
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DECEMBER 31, 1994 }>
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DIVISIONAL SUMMARY z
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DIVISION ANNUAL Y-T-D YTD VARIANCE FROM BUDGET Ui
BUDGET DEC. 31/94 OVER/(UNDER) 0
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GROSS EXPENDITURES: }>
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Finance & administration 4,081.5 4,483.6 402.1 9,9% ""
Water resource 3,751.6 3,898.7 147.1 3.9% ~
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Field operations 12,417.5 12,686.7 269.2 2.2% (jI
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Vehicle & Equipment (45.6) 2.7 48.3 -105.9% }>
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Total 20,205.0 21,071.7 866.7 4.3% ~
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Operating & other 8,333.1 9,369.3 1,036.2 12.4% (jI
Total 8,333.1 9,369.3 1,036.2 12.4%
NET EXPENDITURES 11 ,871.9 11 ,702.4 (169.5) -1.4%
SOURCE OF FINANCING:
Provincial grant 3,565.4 3,457.2 (108.2) -3.0%
Municipal levy 8,306.5 8,321.2 14.7 0.2%
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SURPlUS/(DEFICIT) 0.0 75.9 75.9
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FINANCIAL PROGRESS REPORT - OPERATING
DECEMBER 31,1994
DIVISION: Finance & Administration s:
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PROGRAM ANNUAL Y-T-D YTD VARIANCE FROM BUDGET :x:
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BUDGET DEC. 31/94 OVER/(UNDER) 0
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GROSS EXPENDITURES: :!!
Administration 2,377.5 2,533.5 156.0 6.6% z
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Communications 288.0 263.3 (24.7) -8.6% n
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Rental properties 492.0 747.9 255.9 52.0% )>
T axes and insurance 924.0 938.9 14.9 1.6% z
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Total 4,081.5 4,483.6 402.1 9.9% s:
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REVENUES: -l
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Rental properties 900.0 1,289.7 389.7 43.3% )>
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Interest 175.0 344.0 169.0 96.6% 0
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Reserves (181.0) (304.8) (123.8) 68.4% )>
Miscellaneous 0.0 3.0 3.0 0
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Total 894.0 1,331.9 437.9 49.0% ::D
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NET EXPENDITURES 3,187.5 3,151.7 (35.8) -1.1% )>
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FINANCIAL PROGRESS REPORT - OPERATING z
DECEMBER 31,1994 en
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DIVISION: Water Resource -t
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PROGRAM ANNUAL Y-T-D YTD VARIANCE FROM BUDGET )>
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BUDGET DEC. 31/94 OVER/(UNDER) :5
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GROSS EXPENDITURES: CD
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Administration 245.1 248.6 3.5 1.4% )>
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Plan Review 682.5 807.6 125.1 18,3% 0
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Resource Management 2,348.4 2,417.8 69.4 3.0% ~
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Less: Internal Recoveries (175.0) (267.9) (92.9) 53.1% <.n
Operations & maintenance- s:
Water control structures 280.8 298.1 17.3 6.2% )>
Flood control 31.9 14.0% :0
228.6 260.5 n
Erosion control 134.0 (7.2) -5.1% :J:
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Total 3,751.6 3,898.7 147.1 3.9% <D
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REVENUES:
Plan review 150.0 178.1 28.1 18.7%
Conservation services 1,128.2 1,463.8 335.6 29.7%
Less: Internal Recoveries (175.0) (267.9) (92.9) 53.1%
Flood Control 27.5 19.6 (7.9) -28.7%
Erosion Control 0.0 3.0 3.0
Reserves 0.0 99.9 99.9
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Total 1,130,7 1,496.5 365.8 32.4% ~
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NET EXPENDITURES 2,620.9 2,402,2 (218.7) -8.3%
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FINANCIAL PROGRESS REPORT - OPERATING
DECEMBER 31. 1994
DIVISION: Field Operations
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PROGRAM ANNUAL Y-T-D YTD VARIANCE FROM BUDGET )>
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BUDGET DEC. 31/94 OVER/(UNDER) n
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GROSS EXPENDITURES: .....
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Administration 141.4 193.3 51.9 36.7% c.o
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Planning & Development 219.0 189.8 (29.2) -13.3% -n
Enforcement & Safety 477.8 464.2 (13.6) -2.8% z
Conservation education: )>
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- Administrative Support 97.1 135.8 38.7 39.9% n
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-Field centres 1,927.0 1,881. 7 (45.3) -2.4% )>
- Kortright centre 1,216.7 1,261.5 44.8 3.7% z
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Conservation recreation 3,956.9 4,074.2 117.3 3.0% )>
Black Creek Pioneer Village 3,186.9 3,209.6 22.7 0.7% 0
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Marketing 349.7 356.8 7.1 2.0% z
Food service 845.0 919.8 74.8 8.9% CJ)
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Total 269.2 )>
12,417.5 12,686.7 2.2% -l
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REVENUES: )>
Planning & Development 75.0 35.8 (39.2) -52.3% 0
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Enforcement & Safety 0.0 0.2 0.2 Ui
Field centres 1,898.0 1,793.8 (104.2) -5.5% 0
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Kortright centre 484.1 537.8 53.7 11.1% -<
Conservation recreation 1,362.2 1,5123 150.1 11.0% ro
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Black Creek Pioneer Village 1,526.0 1,543.1 17.1 1.1% )>
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Food service 868.7 877.7 9.0 1.0% 0
Reserves 140.0 237.5 97.5 69.6% ~
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Total 6,354.0 6,538.2 184.2 2.9%
NET EXPENDITURES 6.063.5 6.148.5 85.0 1.4%
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DIVISION: Vehicle & Equipment Reserves z
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ANNUAL Y-T-D YTD VARIANCE FROM BUDGET Ui
BUDGET DEC. 31/94 OVER/(UNDER) 0
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GROSS EXPENDITURES: :0
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Replacement 81.6 U1
107.0 (25.4) -23,7% .
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Equipment: :0
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New 0.0 3.5 3.5 :I:
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Replacement 125.0 (6.7) 0
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Food Service Equipment: 30.0 54.2 24.2 80.7%
Proceeds on Disposal (33.3) (50.0) (16.7) 50.2%
Maintenance & Repairs 355.7 357,5 1.8 0.5%
Internal Recoveries (630.0) (562.4) 67.6 -10.7%
Total (45.6) 2.7 48.3 -105.9%
REVENUE: n
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Reserves (45.6) 2.7 48.3 -105.9% w
NET EXPENDITURES 0.0 (0.0) (0.0)
C14 MARCH 10, , 995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
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FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10, 1995 C15
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. 1994 AUTHORITY FINANCIAL STATEMENTS
PRESENT A TION
Mr. Paul Heffernan, Partner, Ernst and Young presented the 1994 Authority Financial Statements
and answered the questions of the Board.
KEY ISSUE
The 1994 Financial Statements of the Authority are presented for the Finance and Administration
Advisory Board's approval and recommendation to the Authority.
Res. #F3/95 Moved by: Patrick Abtan
Seconded by: Case Ootes
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the transfer of funds into and from
reserves during 1994. as outlined in Statement 3 of the Financial Statements, be approved;
AND FURTHER THAT the 1994 audited financial statements. as presented (pages C18 - C29), be
approved. signed by the Chair and Secretary-Treasurer of the Authority. .and distributed to each
member municipality and the Minister of Natural Resources. in accordance with Section 38 (3) of
the Conservation Authorities Act.
AMENDMENT Moved by: Case Ootes
Res. #F4/95 Seconded by: Patrick Abtan
THA T staff report on the Authority's rental properties.
THE AMENDMENT WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
THE MAIN MOTION. AS AMENDED. WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
BACKGROUND
The 1994 final Financial Progress Report, whiCh provides detail on variances from budgets, is
presented as item one of these minutes.
ANALYSIS
With the adoption of the financial statements, the Authority will be approving the following
transfers tolfrom reserves, as outlined on statement 3.
C16 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. 1994 AUTHORITY FINANCIAL STATEMENTS (CONTD.)
From Reserves: Food Service Equipment $ 25,405
Recreational Development and Restoration 209.876
Sub Total 235.281
To Reserves: Vehicle and Equipment 22,718
Lakefill Quality Control 5,259
Provincial Revenue Sharing Policy 166,387
Tree Donation Program 46.556
Sub Total 240,920
Net Increase in Reserves $ 5.639
The transfer of funds to the Provincial Revenue Sharing Policy Reserve is explained in Note 2 to the
financial statements.
As at December 31, 1994. the balance in the Recreational Development and Restorat"ion Reserve
was $703,117. This balance has resulted from the following transactions:
1994 1993
Revenue:
Rent from Lease Agreements:
. Wild Water Kingdom $362,785 $435,417
. Claireville Equine Operation 9,789 9,228
. Etobicoke Board of Education 21,926 19,793
. Other 1,801 2.000
396,301 466,438
Interest 48,647 38.234
444.948 504,672
Expenditures:
. Legal, survey. etc. 14,462 24,700
. Property taxes 52,298 --
. Recreation formula allocation -- 7,535
. C.F.G.T. fund raising -- 60,000
. Claireville Education Centre 13,099 12,307
. Miscellaneous 5,372 2,000
. C.A. Development projects 72,920 --
. B.C.P.V. development 46,503 25,978
. Trails project 38,400 35.152
243.054 167,672
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10, 1995 C17
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. 1994 AUTHORITY FINANCIAL STATEMENTS (CONTD.)
Increase in reserve before special allocation 201,894 337,000
Less special allocation for employee severances (41 1 .770) (224.900)
Increase (decrease) in reserve (209,876) 112,100
Balance, beginning of year 912,993 800.893
Balance, end of year $703.117 $912.993
In 1993, the Authority incurred costs associated with employee severances in the amount of
$424,900. These costs were financed by drawdown of reserves, $200,000 from the Vehicle and
Equipment Reserve and $224,900 from the Recreation Reserve. In 1994, total severances
amounted to $492,210. Approximately $80,000 of these costs were absorbed within operating
budgets. It is recommended that the remaining $41 1 ,770 be financed by a draw on the Recreation
Reserve.
During 1994, the responsibility for the management of funds ($46,556) accumulated under the
Tree Donation Program was transferred to the Authority from The Conservation Foundation of
Greater Toronto. The Foundation continues to raise funds and promote the program. The
Authority is responsible for planting and maintenance. It is hoped that over time, sufficient interest
revenue is generated by the reserve to provide for 100% of the maintenance costs.
All other transfers tolfrom reserves are in accordance with the guidelines established for the use of
reserve funds. The notes to the financial statements provide additional detail.
The 1994 budget made provision for the net drawdown of reserves by an amount of $435,400.
(This is also indicated on Statement 2, Statement of Operations and Deficit). The actuals for the
year will allow reserves to in fact increase by $5,639. There are two main reasons this has
occurred. As is explained in the Financial Progress Report, elsewhere on the agenda, 1994 was a
good year for revenue and there were no significant departmental operating deficits.
The other reason revenues were not drawn down as budgeted is the one-time expenditure
reduction in the amount of $229,702 as a result of recognizing the nursery inventory as a current
asset for the first time. Prior to 1994, all costs associated with Nursery were expensed in the year
they were incurred. To encourage better management practices and for a proper matching of costs
and revenues, a tree and shrub inventory for the nursery has been established. This treatment
defers the cost to a time when the sale occurs. This is consistent with the Authority's other
inventory practices.
In summary, the positive operating results for 1994 allowed for a reduced use of reserves and an
operating surplus which brings the cumulative deficit from $ 1 1 1,856 at the end of 1993 to
$39,988 at the end of 1994.
Report prepared by: Rocco Sgambelluri, extension 232.
C18 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
-
FINANCIAL STATEMENTS
THE METROPOLITAN TORONTO
AND REGION CONSERVATION
AUTHORITY
December 31, 1994
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10, 1995 C19
AUDITORS' REPORT
To the Members of
The Metropolitan Toronto and Region
Conservation Authority
We have audited the balance sheet of The Metropolitan Toronto and Region
Conservation Authority as at December 31, 1994 and the statements of
operations and deficit and continuity of reserves for the year then ended. These
financial statements are the responsibility of the Authority's management. Our
responsibility is to express an opinion on these financial statements based on our
audit.
We conducted our audit in accordance with generally accepted auditing standards.
Those standards require that we plan and perform an audit to obtain reasonable
assurance whether the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the fmancial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation.
In our opinion, these financial statements present fairly, in all material respects, the
financial position of the Authority as at December 31, 1994 and the results of its
operations and the continuity of reserves for the year then ended in accordance with
accounting principles prescribed for Conservation Authorities in Ontario as
e?cplained in note 1 to the financial statements.
Toronto, Canada,
February 17, 1995. Chartered Accountants
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
C20 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
The Metropolitan Toronto and Region Conservation Authority
Established under the Conservation Authorities Act of Ontario
BALANCE SHEET
As at December 31 Statement 1
1994 1993
$ $
ASSETS
Cash and shon-tenn investments 9,524,519 7.540.955
Receivables
Ministry of Natural Resources transfer payments 840,640 772.535
Municipal levies 192,031 172.965
Other 1,616,615 1,210.333
Prepaids 132,618 125.791
Inventory 620,555 391.897
Temporary investment in propeny {note 3] 300,000 375.000
13,226,978 10,589,476
LIABILITIES AND EQUITY
Liabilities
Accounts payable and accrued liabilities 3,104,661 2,200.311
Deferred revenue
Municipal levies 4,662,881 2.797,406
Other 2,872,640 3.082,470
Total liabilities 10,640,182 8.080.187
Contingent liabilities and commitments {note 4]
Equity
Reserves {statement 3 J 2,626,784 2.621.145
Deficit {statement 2] (39,988) (111.856)
Total equity 2,586,796 2.509,289
13,226,978 10.589,476
See accompanying notes
On behalf of the Authority:
Chair Secretary-Treasurer
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95 - MARCH 10, 1995 C21
The Metropolitan Toronto and Region Conservation Authority
STATEMENT OF OPERATIONS AND DEFICIT
Year ended December 31 Statement 2
1994 1994 1993
Budget Actual Actual
$ $ $
[note 5]
REVENUE
Government ~rants
MNR trans er payments 4,980,600 4,377,208 5,180,231
Provincial - other 5,499,300 2,606,358 11,692,633
Municipal
General levies 8,306,500 8,306,495 8,272,408
Special levies 5,001,900 1,921,466 1,452,641
Other 550,000 332,154 511,278
Federal 1,600,000 249,393 200,684
User fees and sales
Conservation areas 1,466,300 1,576,446 1,426,830
Conservation services 585,600 453,182 406,493
Black Creek Pioneer Village 2,183,900 2,186,900 2,139,410
Conservation education 2,449,800 2,375,496 2,294,698
Rental properties 900,000 1,476,841 994,884
Regulation administration 150,000 178,061 133,254
Interest income
General 175,000 355,978 267,589
Allocated to reserves - 81,480 97,189
The Conservation Foundation of Greater Toronto 39,000 221,419 159,997
Sale of properties
Proceeds, net of revenue deferred for site
rehabilitation and relocation [note 2] 3,492,500 1,010,810 309,691
Site rehabilitation and relocation - 23,530 58.250
Tipping fees 150,000 105,242 128,712
Donations and sundry - 193,734 183,903
37,530,400 28,032,193 35,910,775
EXPENDITURES [schedules 1 to 5]
Administration 2,477,500 2,541,872 2,260,939
Water and related land management 19,020,900 12,702,078 22,142,247
Conservation and recreation land management 16,513,000 12,708,049 12,533,680
Other
Vehicle & equipment (75,600) (22,718) ( 170,699)
Food service equipment 30,000 25,405 13,844
37,965,800 27,954,686 36,780,011
Eness (deficiency) of revenue over expenditures
for tbe year (435,400) 77,507 (869,236)
Deficit, beginning of year (111,856) (111,856) (85,416)
Appropriations from (to) reserves - net [ stalement 3/ 435,400 (5,639) 842,796
Deficit, end of year (111,856) (39,988) (111,856)
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
C22 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
The Metropolitan Toronto and Region Conservation Authority
STATEMENT OF CONTINUITY OF RESERVES
Year ended December 31 Statement 3
Balance, Appropriations Balance,
beginning Irom (to) end 01
01 year deficit year
$ $ $
~
RESERVES
Vehicle & Equipment 599,426 22,718 622,144
Food service equipment 78,847 (25,405) 53,442
Major office equipment 62,146 - 62,146
Recreational development and
restoration 912,993 (209,876) 703,117
Major maintenance 95,796 - 95,796
Lakefill quality control 135,980 5,259 141,239
Funds held under provincial revenue
sharing policy {note 2J 735,957 166,387 902,344
Tree donation program - 46,556 46,556
2,621,145 5,639 2,626,784
l22l
RESERVES
Vehicle & Equipment 648.344 (48.918) 599,426
Food service equipment 92,691 (13,844) 78.847
Major office equipment 62,146 - 62,146
Recreational development and
restoration 800,893 112,100 912.993
Major maintenance 136,973 (41.177) 95.796
Lakefill quality control 211,378 (75.398) 135.980
Funds held under provincial revenue
sharin~ policy {note 21 1,511.516 (715.559) 735,957
3,463.941 (842.796) 2,621.145
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95. MARCH 10, 1995 C23
The Metropolitan Toronto and Region Conservation Authority
SCHEDULE OF EXPENDITURES -
ADMINISTRA TION
Year ended December 31 Schedule 1
1994 1994 1993
Budget Actual Actual
$ $ $
{note 5J
PROGRAM ADMINISTRATION
Wages and benefits 1,433,500 1,451,999 1,451.831
Travel expenses and allowances 82,200 79,640 81.683
Equipment purchase and maintenance 198,000 360,965 144.272
Materials and supplies 126,000 108,603 117 .073
Utilities and building maintenance 186,000 162,136 177.669
General administration 351,800 378,529 288,411
2,377 ,500 2,541,872 2,260.939
Capital projects 100,000 - -
2,477 ,500 2,541,872 2,260.939
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
C24 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95
The Metropolitan Toronto and Region Conservation Authority
SCHEDULE OF EXPENDITURES -
WATER AND RELATED LAND MANAGEMENT
Year ended December 31 Schedule 2
1994 1994 1993
Budget Actual Actual
S S S
[note 5J
PROGRAM ADMINISTRA nON
Wages. benefits and expenses 1,841,600 1,981,985 1.892.518
Community relations 515,700 480,176 419.111
Taxes and insurance 667,000 677,153 609.906
PROGRAM OPERA nON
Operation and maintenance of water
controlsbllctureS 280,800 298,071 315.640
Conservation education 3,004,900 3,013,280 3.000.679
Conservation services 1,809,400 1,553,273 1.829,241
Rental properties 492,000 747,851 426,498
8,611 ,400 8,751,789 8,493.593
CAPITAL PROJECTS, SURVEYS AND STUDIES
Flood control
Metropolitan Toronto land acquisition - 62,801 231.170
Keating Channel dredging 300,000 240,492 339.738
DixieIDundas damage centre 300,000 48,467 6.511
Surveys and studies 55,000 219,145 294.277
Major maintenance - - 11.205
Erosion control
Metropolitan Toronto valley and shoreline 1,606,700 1,224,908 864,451
Toronto Islands 2,000,000 1,041,144 352.953
York Region 50,000 21,741 10.944
Niagara Escarpment land acquisition 400,000 - 309
Don Valley brickworks regeneration project 1,250,000 91,342 -
Greenspace acquisition 2,000,000 417,146 1,257.529
AItona Forest land acquisition 2,000,000 231,477 9.886,212
Comprehensive water basin studies 320,800 321,586 379.039
Conservation education development 127,000 30,040 14.316
10,409,500 3,950,289 13.648.654
19,020,900 12,702,078 22.142.247
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10. 1995 C25
The Metropolitan Toronto and Region Conservation Authority
SCHEDULE OF EXPENDITURES -
CONSERVATION AND RECREATION LAND
MANAGEMENT
Year ended December 31 Schedule 3
1994 1994 1993
Budget Actual Actual
$ $ $
{note 5J
PROGRAM ADMINISTRATION
Wages. benefits and expenses 1,864,800 1,830,350 2.070,406
Taxes and insurance 257,000 261,700 234.199
PROGRAM OPERA nON
Conservation areas 3,324,200 3,529,661 3.600.801
Black Creek Pioneer Village 3,427,900 3,550,541 3.553,483
Marketing 361,100 378,268 447.790
9,235,000 9,550,520 9.906.679
CAPITAL PROJECTS, SURVEYS AND STUDIES
Waterfront development 3,503,000 1,780,972 1.826,460
Canada Post land acquisition 1,250,000 329,224 33.042
Etobicoke Motel Snip Waterfront Project 2,080,000 593,248 241.126
Conservation area development 325,000 343,247 313.279
Greater Toronto Region Trail System 50,000 48,102 70.303
Sandbury Building Corporation land acquisition - - 24.379
Black Creek Pioneer Village development 70,000 62,736 58,412
The Conservation Foundation of Greater Toronto - - 60.000
7,278,000 3,157,529 2.627.001
16,513,000 12,708,049 12.533.680
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
C26 MARCH 10. 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95
The Metropolitan Toronto and Region Conservation Authority
SCHEDULE OF EXPENDITURES -
VEHICLE & EQUIPMENT
Year ended December 31 Schedule 4
1994 1993
S S
EXPENDITURES
Operations
Fuel, maintenance and repairs 315,513 234,731
Other overhead 41,988 39.172
357,501 273,903
Capital
Purchase of equipment and machinery 121,732 86.289
Purchase of vehicles 81,576 70.276
Proceeds on disposal or trade-in (49,955) (35.514)
153,353 121,051
Net expenditures 510,854 394.954
Recovery of expenditures by charges based on usage (533,572) (565.653)
Credit to other expenditures (22,718) (170.699)
SCHEDULE OF EXPENDITURES -
FOOD SERVICE EQUIPMENT
Year ended December 31 Schedule 5
1994 1993
$ S
EXPENDITURES
Purchase of food service equipment 20,709 17,327
Smallwares and other 33,520 27.419
54,229 44.746
Recovery of expenditures by charges to program operation (28,824) (30,902)
Charge to other expenditures 25,405 13.844
See accompanying notes
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION
FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95 - MARCH 10, 1995 C27
The Metropolitan Toronto and Region Conservation Authority
NOTES TO FINANCIAL STATEMENTS
December 31,1994
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
These financial statements are prepared in accordance with Accounting Principles and Financial
Reporting Requirements for Conservation Authorities in Ontario as approved by the Association
of Conservation Authorities of Ontario and the Ministry of Natural Resources [the "MNR"]. The
more significant accounting policies are summarized as follows:
Accrual accounting
The accrual basis of accounting is used to record expenditures in the period in which costs are
inclDTed and to recognize revenue in the period in which it is earned, except that sick leave benefits
are recorded as an expenditure when paid {note 4{bJ].
Deferred revenue
Grants, municipal levies and other amounts received in advance of directly related expenditures are
deferred and are recognized as revenue when the expenditures are incwred.
Capital expenditures
The cost of capital assets is charged to operations in the year of acquisition.
Inventory
Inventory is valued at the lower of cost and net realizable value except for Central Stores inventory
which is valued at the lower of cost and replacement cost.
Vehicle & equipment and food service equipment
The Metropolitan Toronto and Region Conservation Authority [the" Authority"] operates vehicles
and equipment Internal charges for the use of the vehicles and equipment are made to the various
projects of the Authority and are included in the applicable expenditure categories. Charges are
approved as follows:
Vehicle & equipment - at rates approved by the MNR.
Food service equipment - at a rate approved annually with the adoption of the food service
operation program budget.
Actual expenditures incurred, net of recoveries from these internal charges, are charged or credited to
operations as other expenditures in the statement of operations and deficit.
March 22,1995 3:59 PM DRAFT FOR DISCUSSION 1
C28 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
The Metropolitan Toronto and Region Conservation Authority
NOTES TO FINANCIAL STATEMENTS
December 31. 1994
2. RESERVE FOR FUNDS HELD UNDER PROVINCIAL REVENUE
SHARING POLICY
The Authority is required by the MNR to segregate the proceeds on the sale of propenies or other
non-renewable resources. As pennitted by the MNR. the funds are held in a reserve and are applied
to approved projects. Interest at prevailing market rates is imputed on the unspent balance in the
reserve.
The changes of the reserve in 1994 and 1993 are based upon the following transactions recorded in
operations:
1994 1993
$ $
ADDITIONS
Proceeds from sale of propenies 1,010,810 309.691
Interest 32,833 58.955
1,043,643 368.646
APPLICATIONS
Greenspace acquisition project 393,032 623.993
Waterfront development 254,622 408.277
Conservation area development 229,602 73.114
Special levies - 38.821
877,256 1.144,205
Additions to (appropriations from) reserve 166,387 (775.559)
Proceeds from sale of properties include $274.015 received on account of a sale of propenies of
which the closing is conditional upon receiving approval of the Lieutenant Governor-in-Council
pursuant to the Conservation Authorities Act. Such approval has not been received as at February
17. 1995.
3. TEMPORARY INVESTMENT IN PROPERTY
The Authority purchased a propeny in 1990 in order that a project could be completed on adjacent
land. It is the intention of the Authority to resell the propeny. The propeny is carried at its
estimated realizable value. net of estimated selling costs.
March 22. 1995 3:59 PM DRAFT FOR DISCUSSION 2
FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95 - MARCH 10. 1995 C29
The Metropolitan Toronto and Region Conservation Authority
NOTES TO FINANCIAL STATEMENTS
December 31, 1994
4. CONTINGENT LIABILITIES AND COMMITMENTS
[a] Legal actions and claims
The Authority has received Statements of Claim as defendant under various legal actions
resulting from its involvement in land purchases and fatalities, personal injuries and flooding
on or adjacent to its properties. The Authority maintains insurance coverage against such
risks and has notified its insurers of the legal actions and claims. It is not possible at this
time to detennine the outcome of these claims and therefore no provision has been made in
these fmancial statements,
[b] Sick leave
Prior to 1981, the Authority provided sick leave arrangements for all full-time employees,
under which unused benefits were accumulated and were payable upon termination of
employment after a qualifying length of service. Existing benefits accumulated to
December 31, 1980 are paid upon termination of employment or to supplement short-tenn
disability benefits. At December 31, 1994, the maximum potential liability for such
payments was approximately $443,000 [1993 - $565,000].
S. 1994 BUDGET FIGURES
The 1994 budget figures included in these financial statements are those adopted by the Authority
on March 25, 1994.
6. COMPARATIVE FINANCIAL STATEMENTS
The comparative financial statements have been reclassified from statements previously presented
to confonn to the presentation of the 1994 fmancial statements.
March 22, 1995 3:59 PM DRAFT FOR DISCUSSION 3
C30 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
3. 1995 BUDGET
-Operating and Capital
Jim Dillane, Director of Finance and Administration, gave a presentation on this item.
KEY ISSUE
This report recommends the 1995 Operating and Capital Budget (dated March 10, 1995).
Res. #F5/95 Moved by: Margaret Black
Seconded by: Case Ootes
THE BOARD RECOMMENDS TO THE AUTHORITY:
THA T the 1995 Operating and Capital Budget be adopted;
AND FURTHER THAT the following action be taken:
(1 ) All current projects included in the 1995 Operating Budget be 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 1995 Budget;
(iil That Authority's share of the cost of the current projects included in the 1995
Budget shall be raised from all member municipalities as part of the 1995 General
levy;
( iii) That the 1995 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 1995 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 #8/88 held on December 2, 1988, continued at the 1993
apportionments. as follows:
Township of Adjala-Tosorontio 0.000066
Regional Municipality of Durham 0.031996
The Municipality of Metropolitan Toronto 0.606924
Township of Mono 0.000060
Regional Municipality of Peel 0.162979
Regional Municipality of York 0.197975
, .000000
FINANCE AND ADMINISTRATIDN ADVISORY BOARD #1/95 - MARCH 10. 1995 C31
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
3. 1995 BUDGET (CONTD.)
-Operating and Capital
(v) That 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 1995 Budget for current programs;
(3) That the 1995 Capital Budget and the 1995 Capital Levy for projects included
therein be adopted by the Authority with the following action being taken:
(a) The Township of Adjala-Tosorontio be levied for the Conservation Area
Development Project, 1995;
(b) The Regional Municipality of Durham be levied for:
(j) The lake Ontario Waterfront Regeneration Project, 1995;
Iii) The Conservation Area Development Project, 1995
(c) The Municipality of Metropolitan Toronto be levied for:
Ii) Valley and Shoreline Regeneration Project. 1995;
(ii) Project for the Dredging of the Keating Channel. 1995;
(iii) Lake Ontario Waterfront Regeneration Project. 1995;
(iv) Hazard Conservation and land Acquisition Project. 1995;
(v) Project for Etobicoke Motel Strip Waterfront Park, 1995;
(vi) Don Valley Brickworks Regeneration Project, 1995;
and subject to the attainment of all required project approvals;
(vii) Metro Remedial Action Plan Implementation Project. 1995;
(viii) Jolly Miller land Acquisition Project, 1995;
(ix) Conservation Area Development Project, 1995;
(x) Inter-Region Trail System Project. 1995.
(d) The Township of Mono be levied for the Conservation Area Development Project,
1995.
(e) The Regional Municipality of Peel be levied for:
(i) Dixie\Dundas Flood Control Project. 1995;
Iii) Conservation Area Development Project. 1995.
If) The Regional Municipality of York be levied for:
(i) The Valley Regeneration Project. 1995;
(ii) Conservation Area Development Project. 1995.
(g) The appropriate Authority officials be instructed to advise all municipalities pursuant
to the Conservation Authorities Act. and to levy the said municipalities the amounts
set forth in the 1994 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.
C32 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION I . ITEMS FOR AUTHORITY CONSIDERATION
3. 1995 BUDGET (CONTD.)
-Operating and Capital
AMENDMENT Moved by: Brian Harrison
Res. #F6/95 Seconded by: Case Ootes
THAT staff discuss with The Conservation Foundation of Greater Toronto its involvement in the
operating costs of the Authority;
AND FURTHER THAT The Conservation Foundation of Greater Toronto be requested to give
consideration to generating additional operational funds for the Authority.
THE AMENDMENT WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
THE MAIN MOTION. AS AMENDED. WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
BACKGROUND
BudQet Process
The 1995 preliminary estimates were approved by the Authority in October 1994, following
extensive review and involvement by many staff of the Authority.
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 have taken place on an on-going basis since July of 1994 with the
member municipalities.
The Authority's budget process is further complicated by the fact that Ministry funding is
distributed among 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 involved.
CONCLUSION
The Authority remains committed to carrying out its work in an efficient and cost-effective manner,
delivering products and services which improve the Authority's watersheds in partnership with its
municipal members, the Province of Ontario and the community.
Report prepared by: Jim Dillane, extension 220.
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95. MARCH 10, 1995 C33
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
4. PROPOSED MUNICIPAL LEVY REDUCTIONS
KEY ISSUE
Results of discussions with Metropolitan Toronto on a request for reduction to municipal levy.
Res. #F7 /95 Moved by: Case Ootes
Seconded by: Norman Kelly
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Municipal Levy be reduced by
$137,000 in accordance with the request of the Municipality of Metropolitan Toronto;
AND FURTHER THAT staff be directed to amend accordingly the budget to be presented for
approval to the Authority on March 31 st, 1995 and proceed to implement the recommendations as
set out in the report of the CAO on the 1995 Budget.
CARRIED
BACKGROUND
Members of the Board will recall that staff advised at a special meeting of the Board and the
Executive Committee, held February 10th, of a request from The Municipality of Metropolitan
Toronto to reduce the municipal levy by 5%. The Executive Committee directed staff to proceed
to meet with Metro Toronto representatives and make appropriate suggestions for budget
reductions to meet the Metro target, subject to review and approval by the Authority through the
budget process.
ANAL YSIS
Staff met with the Metro budget staff, the Environment and Public Space Committee and Councillor
Ken Morrish. The following reductions, in order of priority, were presented:
. Manager of Education $ 37,000
. Keating Channel 50,000
. Kortright Centre for Conservation 50,000
. Public Use Planning 130,000
. Petticoat Creek Conservation Area 175,000
It is our understanding (yet to be confirmed by Metro). that the Environment and Public Space
Committee will be recommending a reduction totalling $137,000 in general levy representing the
first three items.
This reduction is manageable but staff do not recommend any further reductions in the levy as
found in the 1995 Budget as recommended to the Board.
Report Prepared by: Jim Dillane, extension 278.
C34 MARCH 10, 1995 . FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
5. APPROV AL OF ACCOUNTS FROM SEPTEMBER TO DECEMBER 1994
KEY ISSUES
Request for approval of the accounts from September to December, 1994 (pages C3-C141.
Res. #F8/95 Moved by: Case Ootes
Seconded by: Brian Harrison
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT expenditures for the months
of September to December, 1994, in the amount of $10,968.200 be approved.
CARRIED
BACKGROUND
Approval of the accounts by the Executive Committee is required under the Rules of Conduct for
the Authority. The amount is significant because of year end capital payments.
6. FREEDOM OF INFORMATION ANNUAL REPORT, 1994
KEY ISSUE
This is the 1994 annual report on requests under the Municipal Freedom of Information and
Protection of Privacy Act.
Res. #F9/95 Moved by: Brian Harrison
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the report dated March 1st,
1995 on requests received under the Municipal Freedom of Information and Protection of Privacy
Act be received.
AMENDMENT Moved by: Brian Harrison
Res. #F10/95 Seconded by: Patrick Abtan
THA T members of the Authority be informed of inquiries under the Freedom of Information Act for
information about the members of the Authority.
THE AMENDMENT WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
THE MAIN MOTION, AS AMENDED, WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10, 1995 C35
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
6. FREEDOM OF INFORMATION ANNUAL REPORT, 1994
BACKGROUND
Each year the Conservation Authority must report to the Information and Privacy Commissioner of
Ontario on all requests received under the Municipal Freedom Of Information and Protection of
Privacy Act.
ANAL YSIS
In 1994, the Authority received six requests under the F.O.1. legislation, the same number as in
1993.
. five requests were for general information and one request was for personal information.
All six requests came from individuals;
. In four cases, all information was disclosed. In two cases only part of the information was
disclosed;
. One applicant who was refused some of the information requested, appealed the decision
of the Authority. The decision on the basis of solicitor client privilege was successfully
defended and the Commissioner upheld the decision;
. The Authority was advised by the Commission of an appeal of a decision of the Town of
Pickering not to release information relating to the Pickering Harbour Company negotiations.
The Authority wrote to the Commissioner in support of the position taken by the Town. No
further information has been received.
All applications have been closed. As of February 28th, 1995, no new requests have been
received.
Report prepared by: Jim Dillane, extension 220.
7. DISCLOSURE OF INTEREST. IMPLICATIONS OF BILL 163
KEY ISSUE
This report discusses the implications of the Ontario Government's Bill 163 on the Authority's
Rules of Conduct and, in particular, the disclosure of interest.
RECOMMENDATION
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the report dated March 2.
1995, on disclosure of interest, implications of Bill 163. be received.
C36 MARCH 10, 1995 . FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
7. DISCLOSURE OF INTEREST. IMPLICATIONS OF BILL 163 ICONTD.1
MOTION OF REFERRAL Moved by: Brian Harrison
Res. #F11 195 Seconded by: Margaret Black
THAT this item be referred to staff for a legal opinion and consultation with the Association of
Municipalities of Ontario.
CARRIED
BACKGROUND
On November 28th, 1994, the Planning and Municipal Statute Law Amendment Act, 1994,
received third regarding in the Ontario Legislature. This legislation affected a broad range of
municipal and planning issues. One section creates the Local Government Disclosure of Interest
Act, 1994, which was to be proclaimed on April 15th, 1995. This new act will replace the
Municipal Conflict of Interest Act.
The Authority has traditionally applied the Municipal Conflict of Interest provisions in its conduct of
meetings. Provision is made for disclosure of interest at the beginning of each meeting. Disclosures
are noted in the minutes including the nature of any conflict. Members do not vote or otherwise
participate in the discussion of items in which they have declared an interest.
ANALYSIS
The new act imposes some additional obligations on certain local government representatives. For
example, members of councils, school boards. police villages, and public utility commissions would
have to disclose limited financial information which would be available to the public. Members
would not be allowed to accept gifts in connection with their duties, except gifts of a social or
protocol nature, which would have to be reported if they have a value of $200 or more.
The act also creates a new office, the Local Disclosure Commissioner.
Of interest to the Authority, the new act requires the same disclosure of interest at meetings but
goes further to require that the individual would have to leave the meeting during that part of the
discussion ,and voting relating to the item in which the member has an interest. Oral disclosure
would have to be followed up with a written disclosure publicly available.
The Authority staff requested an opinion from our solicitors as to the application of these
provisions of Bill 163 to Conservation Authorities. Their opinion is that the Local Government
Disclosure of Interest Act, 1994, does not apply to conservation authorities.
The Municipal Conflict of Interest Act specifically included conservation authorities. The new act
states that "local boards" are covered by the act and goes on to define "local board" as the term is
defined in the Municipal Affairs Act. The Authority has over many years consistently taken the
position that a conservation authority is not a local board as defined in the Municipal Affairs Act.
This interpretation has importance to the Authority because it determines the Authority's position
in relation to provincial sales tax rebates and other matters.
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10. 1995 C37
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
7. DISCLOSURE OF INTEREST. IMPLICATIONS OF BILL 163 ICONTD.)
Because the Municipal Conflict of Interest Act has been repealed, and since the new act does not
include conservation authorities, the Authority could legally avoid application of the new disclosure
provisions. This would not be consistent with past practice, ethically correct or publicly
acceptable.
It is anticipated that the province will make regulations which would bring conservation authorities
within the Local Government Disclosure of Interest Act. The Ministry of Natural Resources has
been asked to clarify their intentions with respect to this. As of March 2nd, MNR has not
responded.
In the interim, the Authority should proceed to implement the new requirements effective at all
meetings after April 15th, 1995. Staff will be bringing to the Authority on March 31 st. a report
proposing amendments to the rules of conduct which will implement the provisions of the new act.
Also, the Members should be aware that the provisions of Bill 163 as they relate to section 193 of
the Municipal Act do not apply to conservation authorities for the same reason as with the
Disclosure of Interest Act. S.193 refers to surplus real property sales. However, the Authority
has established a policy for the sale or disposal of surplus lands which is more rigorous than s.193
in terms of public disclosure, appraisals and ensuring that other public bodies are aware of the
availability of the lands.
Report prepared by: Jim Dillane, extension 220.
8. ACAO POOLED HEALTH BENEFITS PLAN
KEY ISSUE
This report recommends that the Authority participate in the ACAO pooled health benefits plan
administered by Buffett Taylor and Associates Ltd.
Res. #F12/95 Moved by: Patrick Abtan
Seconded by: Margaret Black
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT staff be directed to enter into
the necessary arrangements to participate in the Association of Conservation Authorities of Ontario
pooled health plan with Maritime Life;
AND THAT Buffett Taylor and Associates Ltd. be named as the Authority's broker for health
insurance plans.
CARRIED
C38 MARCH 10, 1995 . FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
8. ACAO POOLED HEALTH BENEFITS PLAN ICONTD.1
BACKGROUND
In the summer of 1994, the Authority staff was approached by the ACAO to participate in a
marketing of health plans for all conservation authorities. Staff agreed with the provision that the
insurance companies invited to quote be advised that the MTRCA was not committed to make any
change to its existing coverage or insurer. Also, the Authority's broker, Alexander and Alexander,
was advised that the MTRCA had agreed to participate in the marketing. Maritime Life was
advised and requested to provide information on the Authority's health plans for purposes of the
marketing. Maritime agreed and indicated that they would be quoting on the ACAO proposals.
Buffett Taylor proceeded with the marketing in the fall of 1994. Representatives of Buffett Taylor
met with staff on February 16th. Their letter of February 24. 1995, summarizes the results of the
marketing.
ANALYSIS
As the members are aware, the Authority's brokers, Alexander and Alexander, successfully
marketed the MTRCA health plans on a stand alone basis in the winter of 1994. This resulted in
significant savings to the Authority due in large measure to Maritime Life out-bidding Sun Life for
the L TO coverage. The ACAO through its brokers has marketed all Authority Health Plans.
The main advantage to the ACAO arrangement is the economies associated with a larger pool for
life insurance and long term disability. This larger pool enabled Maritime to improve on the existing
rate structure for MTRCA and the other authorities. The saving to the MTRCA is estimated to be
about $33,000 annually.
The Authority's accidental death and dismemberment coverage is with UNUM Insurance. This will
not change.
Buffett Taylor has identified the potential for some savings in the MTRCA's experience rated
health plans, major medical and dental. In any case, the current rates and plan structure would
continue. Staying with Maritime Life has the benefit of requiring no administrative changes which
is itself a significant cost saving.
By joining with the ACAO, the MTRCA can benefit significantly on pooled benefits. At the same
time, MTRCA'S participation will provide rate reduction benefits to the other authorities. In terms
of property insurance, the MTRCA participates in the ACAO auto coverage which is arranged
through Reed Stenhouse (Alexander and Alexanderl.
To participate in the ACAO scheme, the MTRCA will name Buffett Taylor as its broker. The terms
of the Authority's appointment of Alexander and Alexander as agent of record provide that this can
be terminated on 30 days notice. Alexander and Alexander has been the Authority's broker for
health plans since 1978.
Buffett Taylor successfully bid for the work as broker for the ACAO plans in 1994. A number of
insurance brokers were considered including Alexander and Alexander. An outline of Buffett
Taylor's services, experience and client base is available upon request.
Report prepared by: Jim Dillane, extension 220.
FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95 - MARCH 10, 1995 C39
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
9. MAJOR INSURANCE LIABILITY CLAIMS
KEY ISSUE
The Board has requested that staff report. at least annually, on major insurance claims exceeding
$50,000.
Res. #F13/95 Moved by: Patrick Abtan
Seconded by: Brian Harrison
THAT the report dated March 1. 1995 on major insurance liability claims be received.
CARRIED
BACKGROUND
At meeting #5/94, the Finance and Administration Advisory Board adopted Res. #F27/94 which
was approved by the Authority on November 25th, 1994:
"That staff report at least annually to the Finance and Administration Advisory Board on
major insurance liability claims exceeding $ 50.000. "
ANAL YSIS
The claims described in this report are made under the Authority's liability, errors and omissions
and directors and officers insurance policies. While all claims are for a specific amount, when
interest, legal and other costs are included it is difficult to estimate the total value of each claim.
Accordingly, staff are reporting on all outstanding insurance claims, not just those over $50,000.
Outstanding Claims
As of February 28th, 1995, there were 14 claims being defended by the Authority's insurers. One
of these claims relates to an accident at the Ontario Science Centre. While the province had
indicated that they would assume the defense on behalf of the Authority as set out in the
agreement, The Science Centre's insurer has not taken over this defence despite numerous
requests.
Two of those claims relate to a landslide which blocked the entrance to Bluffer's Park. While these
lands are covered by a lease with Metro Toronto which provides indemnification, Metro's insurer
will not assume the defence on the Authority's behalf.
Our insurer advises that they are close to having the Authority let out of three of these claims.
The Authority has been named with the province in an action by one of the land owners at the
Etobicoke Motel Strip.
C40 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
9. MAJOR INSURANCE LIABILITY CLAIMS ICONTD.1
Authority owned lands in Metro Toronto are covered under Management Agreements. Metro
Toronto indemnifies the Authority and assumes defence of the various actions. Therefore, the
Authority usually closes our files after three years. Over the last three years, there are five
outstanding liability claims. There are seven outstanding claims for liens for work undertaken by
the Metro Zoo on Authority lands at the Metro Zoo, of which five have resulted in legal action.
Metro is presently attempting to resolve these matters. There are three claims for liens outstanding
against Authority land at East Point Park, one of which has resulted in a legal action for work
undertaken by Metro.
There is presently an outstanding litigation relating to Authority lands under agreement with the
Federal Government. Under this agreement, the Federal government indemnifies the Authority.
There is presently one claim against the Authority on lands under agreement with the City of
Brampton under which the City indemnifies the Authority.
There is one litigation for a drowning which occurred at Wildwater Kingdom which is covered under
the lease with Wild Water Kingdom. This lease provides indemnification of the Authority.
There are nine outstanding expropriations. The compensation for the Hinder Property has been
paid and only the claimant's costs remain to be settled. In addition. the Authority has, from time
to time, closed old expropriation files where owners were unable to be traced or where it was
concluded that no claim would likely be forthcoming.
There is one outstanding claim under Section 21 of the Expropriations Act relating to alleged
damages caused by the Authority's construction of the Bellamy Ravine Erosion Control Project.
Risk Management Activities
Alexander and Alexander (Reed Stenhousel carries out Risk Management and Safety inspections of
all our facilities every two years. Continual inspections are carried out by Norm Huth. The
Authority provides an annual safety seminar to all Authority staff.
We actively pursue adding lands to Management Agreements with municipalities and they assume
the liability. When activities are requested on Authority lands which staff do not consider normal
activities, insurance and indemnification are obtained.
Report prepared by: Mike Fenning, extension 223.
FINANCE AND ADMINISTRATION ADVISORY BOARD # 1/95 . MARCH 10, 1995 C41
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
10. FEDERAL BUDGET
-Donations of Ecologically Sensitive land
KEY ISSUE
This report addresses one part to the recent Federal Budget.
Res. #F14/95 Moved by: Patrick Abtan
Seconded by: Margaret Black
THAT the report on the Federal Budget dealing with donations of ecologically sensitive land dated
March 7th. 1995 be received.
CARRIED
ANAL YSIS
The following is an abstract from a report on federal budget prepared by KPMG Peat Marwick
Thorne. This aspect of the federal budget will be of significant interest to the Authority. It has
been brought to the attention of The Conservation Foundation of Greater Toronto.
The income tax system currently provides substantial assistance for donations of
ecologically sensitive land to charities and government bodies. Individuals receive a federal
tax credit of 17 per cent on the first $200 donated and 29 per cent on any remaining
portion of donations made in a year. Corporations claim a deduction from net income.
Since the donation credit also affects surtaxes and provincial taxes, it can generate total
tax savings of about 50 cents per dollar donated.
There is no limit on the amount that may be claimed for gifts to federal or provincial
governments while claims for gifts to charities and municipalities are limited to 20 per cent
of an individuals's (or corporation .s) net income in a year. Donors are able to carry unused
claims forward for up to five years. which in most cases ensures that they are able to claim
the full value of their donations.
However, the value of donated lands may often be high relative to the donor's income. As
a result, the 20 per cent rule may restrict the value of the donation credit, even after the
five-year carry forward is taken into account.
To further encourage the conservation and protection of Canada's environmental heritage,
this budget proposes to exempt qualified donations of land, including qualified donations of
covenants. servitudes and easements, from the annual limit of 20 per cent of net income.
In order to qualify for the exemption, donations must meet the following conditions:
. the donated land must be certified by the Minister of the Environment to be
ecologically sensitive land, the conservation and protection of which is, in the
opinion of the Minister, important to the preservation of Canada's environmental
heritage; and
C42 MARCH 10, 1995 - FINANCE AND ADMINISTRATION ADVISORY BOARD #1/95
SECTION IV -ITEMS FOR THE INFORMATION OF THE BOARD
10. FEDERAL BUDGET ICONTD.1
-Donations of Ecologically Sensitive land
. the body to which the land is donated must be either a Canadian municipality or a
registered charity that is designated by the Minister of the Environment at the time
the donation is made to be a body whose primary purpose is the conservation and
protection of Canada's environmental heritage for the benefit of all Canadians.
As well, it is proposed that bodies that receive such gift of land be required to ensure that the
lands are not subsequently sold or their use changed without the permission of the Minister of the
Environment. Where there is an unapproved disposition or change-in-use of such land, the
organization will be subject to a penalty equal to 50 per cent of the value of the land at the time of
the disposition or change-in-use.
The Minister of the Environment will consult with interested parties to develop the criteria to be
applied for the certification of ecologically sensitive land and the designation of qualified recipients.
This proposal will apply to gifts of land, covenants, servitudes and easements made after budget
day.
The estimated revenue cost of this measure is small.
Report prepared by: Jim Dillane, extension 229.
TERMINATION
ON MOTION, the meeting terminated at 10:00 a.m., March 10, 1995.
Richard O'Brien J. CraiQ Mather
Chair Secretary- Treasurer
Ibb.
~ Working Together for Tomorrow's Greenspace
'the metropolitan toronto and region conservation authority
minutes
C43
MAY 12,1995 FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
The Finance and Administration Advisory Board met in the Humber Room, Head Office,
5 Shoreham Drive, Downsview, on Friday May 12, 1995. The Chair, Richard O'Brien, called the
meeting to order at 8:30 a.m.
PRESENT Chair Richard O'Brien
Members Patrick Abtan
Brian Harrison
Norman Kelly
Frank McKechnie
Case Ootes
Jim Witty
ABSENT Members Margaret Black
Raymond Cho
Eldred King
MINUTES
Res. #F15/95 Moved by: Patrick Abtan
Seconded by: Brian Harrison
THA T the Minutes of Meeting #1/95 be approved.
CARRIED
C44 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
1. GREENSPACE PROTECTION AND ACQUISITION PROJECT 1996-2000
KEY ISSUE
The approval of the five year Greensoace Protection and Acauisition Proiect 1996-2000.
Res. #F16/95 Moved by: Jim Witty
Seconded by: Frank McKechnie
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Greensoace Protection and Acauisition
Proiect 1996-2000 be approved;
THAT the Regional Municipalities of Durham, Peel and York, The Municipality of Metropolitan
Toronto, and the Townships of Adjala-Tosorontio and Mono be designated as the benefiting
municipalities on the basis set forth in the project;
THAT the Minister of Natural Resources be requested to approve the project as required by Section
24 of the Conservation Authorities Act;
THA T pursuant to Section 24 of the Conservation Authorities Act, approval of the Ontario
Municipal Board be requested;
AND FURTHER THAT the appropriate Authority officials be authorized to take the necessary action
to implement the project, including obtaining needed approvals and the execution of any
documents.
CARRIED
BACKGROUND
The current Interim Greensoace Protection and Acauisition Proiect 1993-1995 expires at the end of
1995. To continue to meet the conservation of land objectives of the Watershed Plan and the
Greenspace Strategy, a further five year project is proposed.
Due to the recent cancellation of the Conservation Land Tax Rebate Program for Conservation
Authorities and government expenditure control programs, the focus of the project has been
changed to meet existing financial realities. Past projects have focused on the acquisition of
greenspace to protect it. The Greensoace Protection and Acauisition Proiect 1996-2000 focuses
on protection of greenspace through the following methods:
lal fee simple purchase;
lbl easements;
(cl covenants;
(d) stewardship agreements; and
leI leases and agreements.
This project proposes that the long term management costs associated with each property be
considered prior to acquisition.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C45
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
1. GREENSPACE PROTECTION AND ACQUISITION PROJECT 1996-2000 ICONTD.1
FINANCIAL DETAILS
The total net cost of the five year project is $1,500,000, funded annually for five years as follows:
Total Annual Cost $300,000.
Municipal Share $150,000.
Province of Ontario Share $150,000.
The project is proposed to be generally benefiting with all member municipalities contributing based
on a formula in which The Municipality of Metropolitan Toronto contributes 50% of the municipal
share. The other member municipalities share the remaining 50% on the basis of discounted
equalized assessment applicable for the 1995 budget year.
The Authority will continue to pursue additional sources of funding, such as from surplus land sales
and private donations, as noted in the project. The availability of these additional sources of
funding will determine the actual annual expenditure on land conservation.
Report prepared by: Mike Fenning, extension 223.
2. HEAD OFFICE RENOVATION PROJECT, 1995
KEY ISSUE
This report recommends a process for implementation of the head office renovation project, 1995.
Res. #F17/95 Moved by: Patrick Abtan
Seconded by: Jim Witty
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Head Office Renovation Project, 1995,
proceed under the direction of a sub-committee of the Finance and Administration Advisory Board.
AMENDMENT Moved by: Frank McKechnie
Res. #F18/95 Seconded by: Patrick Abtan
THAT Chair Richard O'Brien, and members Margaret Black and Frank McKechnie be appointed to
the Head Office Renovations Sub-Committee.
THE AMENDMENT WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
THE MAIN MOTION, AS AMENDED, WAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CARRIED
C46 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. HEAD OFFICE RENOVATION PROJECT, 1995 (CONTD.1
BACKGROUND
The MTRCA head office building was constructed in 1971. In 1975, an addition was constructed
on the east side of the building. The total building area is approximately 19,600 square feet. The
building is a single story structure framed with structural steel with masonry exterior walls clad
with wood siding.
In 1986, the Authority acquired two school portables for one dollar each from the Metro School
Board. At a cost of about $30,000, the portables were relocated to 5 Shoreham Drive and
renovated, one for office use and one for storage. At the time, the portables were about 20 years
old and no longer suitable for use as classrooms. In 1993, the Authority rented a small office
trailer also located at the north end of the main building.
The head office has developed a growing list of mechanical, roof, window and siding problems
which must be addressed. The 1995 approved Authority budget includes a provision for $500,000
to deal with these problems.
ANAL YSIS
In 1994, staff hired a consulting engineer to review and report on the structural and mechanical
fitness of the building. A copy of their draft report is attached as pages C48-C62. Table 1 which
follows, summarizes the estimated costs. All of the work will require preparation of detailed
specifications which will be tendered in accordance with the Authority's purchasing policies.
The head office building was designed to accommodate about 80 staff, without regard to the use
of computers and other equipment now in use. Over the years, the Authority has reorganized
space in the building to accommodate additional staff, computers, telecommunications devices, and
centralized record keeping. For example, centralized filing eliminated a large number of stand alone
filing cabinets that made more space for staff. At the present time, we have about 120 staff at
head office.
The use of the portables has become a problem. The buildings are about 30 years old, poorly
insulated and require additional electrical service. At one time this winter, the temperature in the
office portable dropped to 12 degrees centigrade and staff had to work in the lunch room and
meeting rooms. In summer, heat extremes are a problem. Getting to and from the head office can
be a cold, wet experience.
Staff believe that solutions to these problems need to be explored as we look at solving the
maintenance and structural problems. To take advantage of efficiencies offered by computers, we
need to have appropriate work space. The existing work stations average about 6 sq. metres (50
to 60 square feetl.
To work through this process, staff anticipate the need to consult regularly with the Board. To
accomplish this it is suggested that there be a sub-committee of the Board consisting of the Chair
of the Board and one or two members. The committee would meet as needed to assist the staff
and keep the Board and the Authority advised. All the normal Authority approvals would still apply.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C47
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. HEAD OFFICE RENOVATION PROJECT, 1995 (CONTD.1
FINANCIAL IMPLICATIONS
In the 1995 approved Authority capital budget, $500,000 has been approved for the head office
renovation project. This was to be funded from land sale revenues, specifically the sale of lands at
Jane/Steeles. As the members have been advised, the province would not approve the use of
funds from Jane/Steeles for this purpose. Originally, the Authority had requested $1.3 million for
head office and major maintenance at BCPV.
Part of the work of the Head Office Renovation Sub-Committee will be to explore with staff, other
sources of funding for the project. Land sale revenue continues to be the most likely option and at
least one other sale is in process IGoreway and Highway #7).
TABLE 1
HEAD OFFICE RENOVATIONS COST ESTIMATE
ITEMS REOUIRING COST ESTIMATED PAY-BACK COMMENTS
ATTENTION SA VINGS PERIOD
IYEARSI
Roof - Replacing Membrane $130,000
To install insulation to
increase R-Value to roof $ 40,000 $5,000 8 Roof is at end of its
useful life and must be
replaced.
Heating/Cooling Unit $220,000 I<eewatin-Aski Ltd. feels
Replacement that this could be done
as low as $100.000.
Heating Boilers Control $ 6.400 $2,349 3
Exterior Wall Upgrade $ 30,000 $ 680 44 Purely cosmetic. Should
(includes insulation I consider repairs only.
Windows - Replacement $ 90,000 $1 ,000 90 Consider repairing seals
only. Look at
curtains/tinting.
Sprinkler System $ 30,000 $1,000 30 Item requires further
investigation.
Plumbing Upgrade & Cost not yet determined. Requires hiring a plumbing contractor to
Flushing of Boiler System carry out testing to determine costs and extent of repair.
For information contact: Jim Dillane, extension 220.
-
-
C48 MAY 12,1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
DRAFT REPORT
,
1.0 INTRODUCTION
1.1 General
This re!=crt was prepared In response to MTRCA Term of References dated
Ocmber 5 1994 The Investlgaticn was conducted by team Induding personnel frem
Keewatin-Aski LTD. and V & A Engineering including:
. Mr. Jan SVlhra P =ng.
. Mr VOla Ziklc. P Eng.
. Mr DUSkO Vukcsavgevlc. EI Eng.
Sa'/eral 'IISlts were made to the site dunng Januar( ana Feoruar-( 199::.
1.2 AVAILABLE INFORMATION
The fclbVll'~g dcc'.Jmematlcr. ',vas sur:r:11e.: by :ne MTR.C.':' fer ...Ise :r. :he ;Jrepara,len
of thiS study
. Ona sat of !~rchlt6ctural Drawings
. One set of Mechar.!C31 Drawings
. One set elf E!ectnc31 Drawings
. Ccpy of Hydro and Gas bdls
1.3 METHODOLOGY
The methcd of InvestlgalIen Inc!uced review ot the available documentation, site
review of the eXisting conditlcn and verbal Informatien frem bUilding maintenance
staff All infcrmatlcn was aralysed 3nd avaluatea. The performance of Individual
Items was compared to current standards and 'Ianeus o!=tlons fer upgrading were
Investigated Cast estimates rer upgrading were made on oasIs of current prlc:ng
gUides and the C3pital casts were established and compared to estlmated payback
penods. For comparative purposes. all costs and savings were compared to 1993
costs (latest complete year casts available for our review) No inflatIon or Interest
rate fluctuation was considered.
- .
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, MAY 12. 1995 C49
,
2.0 EXISTING CONDITION
2.0.1 Building Description
The> ~,'Qfr",,,,,,,lil,,r'I T "''''''r'lt''' ",..,... 1:1 aJ'"""'r'I r"....nc:",,.""',l"\r'I ~"'I-II'n'" - \.-IQ-:... (\ml'Q Q, "I....il"\'"
I...... I"........ V,,",VII\_I' I _I _I""" 10..-1 ,_ I '-::J1"",," I .....,VI ......-. ,,,,,,,,,",vr I , .W\I 'VI 1\1 ::) I t....._.... - 111""'_ ~YII_" '''::J
was constructed In 1971 and In 1975 the acditlon was ccnstru~ea at the ncrth side
of the building. The tctal DUl\dtng area is approximately 19 500 5quare feel The
builclng is a single storey Siru~ure framed WIth stru~ural steei navlng mascnr!
extericr walls ~!add~d with wced siding The building IS connected to puciic '.Jtllil!es
IncluOIng North York Hydro. C.:;nsumer Gas ana has fuil sanltar/ storm ana water
conneclon Based on the Size and cccupanC'f tr.e budclng :s Jovernec by tre
Secnon 3 2.2.40 of me Ontario Building Caae
2.1 BUILDING ENVELOPE
2.1.1 Roof
The ~xlstjng roef cons:snng of four ply membrane (felt and gravel) cr. 2' n;id
insulat;on 'Nas ccnstruc:ed In 1971 ana 1975 Signs .Jf :eter:or3::on 3(~ '/ISiDle
thrcugnout. :::onsiSttng cf chstenng, cr3cktng ana ie;;kage Rccflr.g is at tr,,;: anc
of Its useful ilfe and is due fer repiacemem The insLJlaticn '/alue .5 estiriiated at
R = 10. WhlC:l is considerably low by tocay" '3 standarcs
2.1.2 Windows
All Windows are fixed double glazed sealed Units. approxlmate!,/ 5'-6" high. in
aluminum frames which are net thermally broken Defective seals caused
fogging and condensaticn In cozen or so Windows. Similar types of 'Nlndows are
used in root skyligms. Thermal bndglng of wmaow frames ma,/:3use
condensation dunng the winter
2.1.3 Walls
A tYPical exterior walliS eladed with 3/4" thick horizontal wood Siding em 3/4'
vertical strapping fastened to a load bearing masonrf ",o/all The interior of the
mascnry 'Nail IS Insulated With 3/4" thick rigid Insulation covered With 5/8" drywall.
Steel columns are pal11ally Insulated and are covered With drl'Nall on the Intenor
and metal cladding on the extenor The R value of the insulatlcn IS le5;; than 5
The extenor slaing IS weatr,erec, warping at some ICC3t!onS and jam aged at
others, mainly near the loading dock. Perimeter screening (overhang) projecting
approximately SIX feet from the wall was :nstalled on the south ana partially west
eie'/ation Screening was ccnstructed of 3"x16" weed fastened to metal brackets
It pro'lIces sun protection to Windows dUring the summer Caulking around the
Window flashing and column closure was found cracked and o~en at numerous
locations.
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C50 MAY 12.1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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2.2 MECHANICAL AND ELECTRICAL SYSTEMS
2.2.1 Multizone Air Conditioning Units
There are three multlzcne air conditioning units Installec :n ~he ,ccf mar.ufacurec
by "Lennox" In 1971 and 1975 Air conditioning sysiem AHl.J;;:" serves tt":e ncrm
and west office area, AHU#2, ser-/es the west and scuth Jffice area ar:d ,.),HL:#J
serIes :he addItional ~art .::f :ne office area at east slCe c3C:i air ccnc:r:cnlng system
IS equipped With a return 31r thermostat located In me ::eallr:g ana :ccllng sectlcn
E.acn .~HU IS capac"ie of ;:rc\Jlc:r:g heating ana c.::cllng :;irT.L.lt3ne':Losi~J Junr,g ,r.",
wnole year Eac:, AHU :lasJam!=er regulauon JT rresi: 3ir JL.ar~m'l Cetail&J n :ne
fCllcwlr:g table are the Inclvlcual capac:tles ana :ceral,i,g 3c:",eCL.leS Jt me fans
compns:ng the air nanallng sysiems
Table 1
Existing HV AC Fans - Data and Operating Schedule
.
I Fan,; Rat.e<l i Air WgeKaay Scnedule : Nee. CO<l $.:n..au ~
I
: L=d I Flow i
IHPl I (CFM)
I
I ! Start Stop SoiL Start S"L 3too Sun. 5Lart Sun. Stoo ]
I
! ! la.,".l (p.m) i la.m.} ip.ml 101.," I (p.m.) i
S;'F "1 i 3 ,; I 10530 7 5 I J ,j j u ,
, I !
i I I -I
RJ.F ;1 55 105:0 7 5 ! 'J ~ j j
s.:.;: #2 I I , 7 5 I 1
ao \0 ~ao , I 0 ,j J 0
RAF #2 ! i 7 5 ! oJ 1
~ S 10 sao ; J 'J I
1
I S;';: ;'J I 60 I 6,060 I 7 ! 5 i 0 , 0 0 j
v
I RAF ;'J I 52 i a coo i 7 5 I J ,J 0 J I
I
2.2.2 Boilers
The existing boiler system includes one unit manufac:urea by Raypack Wlttl
978,000.00 BTU/hour for space heating and one Rheem dcmestic bede: of 85
Impenal gallon capacity Both bOilers are gas fired and ::onnec:ec to one chimney
Boiler operations are not automatically ::ontrolled The lGet se:.:::en cf the ..:hlmr,ey IS
ccrroded and affected by outside conditions.
2.2.3 Baseboard Heating System.
The system is a standard hot water heating system. With packaged baseboard not
water wall-fin units In the ;::lenmeter area, Without temperature :anrrol Tnere IS no
chemical feederfwater treatment system installed. Automatic air vents need
refurbIshing and the air cushion tank should be recharged With air The system has
been In operation for many years, and IS In need ot a ccmplele ftushlng out,
Replacement of the ~ntire sysiem 5hould also be C:Jiisideia-: fea5iuie
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MA Y 12, 1995 CS1
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2.2.4 Plumbing
Based on the obsef'/aticns during our recent site visit. we are of the opinion that the
eAlsiing plumbing nxtures in the washrooms. kitchen, and Janlter reams aie in
reasonably fair condition The galv8n1sed plumbing pipes have reached tr.e and of
their economiC life Copper piping should be Installea In 3~ordance with me
requirements of the current Qntano Builclng Coae Part 7
2.2.5 Sprinkle System
Currently there is no sprinkler system in the building. C.:;nSlaenng the reqUirements
of the Ontano Building C~ce the building :s governea 'J'f Sentence 3:2 2 4C fer
budclng 3S Grc:..;p 0 (BUSiness and Persanai Ser;iccsi up :e '3 Stereys. Fsr .3.ng:e
stcrey struc~ure rac;r,g one street. the :T,aXlmUm unspnk:e:::C1 bu:iall~; area :s 5: -CG
SC;L..are reet. Ti,e builclng at 5 Shorenam Dri'.,e !s .:Jr::c:rcxlfT.2tei,/ ''; .3CO ::-::..:3r~ 'act
Thus It :5 nct necessarj to have a spnnkler system
2.2.6 Electrical
We understand that lighting tixlures :n the open spaca offica areas were rec:antly
upgraded 'Nlth energy efficient fiuerescent tuces, medei Phillps- 32t-o There are 3
total of 242 (2'x4'j III;ht fixtures :n the office area, 32 (1',<4') ,n ~he meeting rcoms. and
beard room, and 7:2 Single tube Auorescent rixtures In the cCrTlcors around the
skylight area,
Three years ago the eXit lights were replaced With energy effic:ent bulbs, type Jsram
F7TT There are two poles In the parking lot With 2x4CO If\! nigh pressure sodium
lights ar.d five outside i1gh{ fixtures 250 IN eac~ With mercur; \/a~OL:r i'lpe bulbs
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C52 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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3.0 ANALYSIS OF FACILITY USE
3.1 Present Operations
This building IS used as an office bUilding with scheduled hours of o~eratlen being
7 00 a.m. to 5'00 p.m.
The open space offices are !ecated at the east. west and south sides or the budding
The cere area offices are enc~o5ed. and they are :nc!udlng meetIng rooms. pflr.tJng
rcem, ccmputer roem ana fac:ilty sef'/Ice rcoms The ,e-.:2pt:cn area is :CC3te-j ;n ~he
north-west corner S~yilghtS are provldea over the receptlen area and In the
carneors iceatec :n the c~re or the builclng fac:ng :he scum west ana north 5ices
Penmeter heating IS prcvlcad by hot watar radiators Nlthout 'Jalve cc.ntrCI INa
understand that ,he !in tUDes fermlng oart of ine :aseCGara :1e3ters are ::e3'. il'!
c:Jrrodea :3nd have reachea the :nd of the:r .:ccr,emIC life
A.lr Conditioning Units numcered AHU#~, AHU#2, anc AHU#J are of .:cnstar.t
volume mult/zone :Yi=e. gas fired 3nd are .:cr:rrcllca fro... :he afiiCient space ar:a
With return at: thermcstats Centrels are respcncmg to 'he !cne !cac, thus aile"VIr'i~ .=
posslcie air concllIcnlng :y :::ne :JnIt 'Nhile healing oy troe ether These types oi units
are Outdated due :c Ineffic:ent :J!=eratlon The system 'J~eratlcn IS en T aole 1 Office
hours are tet'Neen 7 00 a. m to:3 00 p m
As a result of recent site Inspections. systems re'lIew. and ccn'/ersatlons With the
budding maintenance staff. we have .:onclucec that the coerat!on oi the mechanlcai
and e!ec:nc31 systems :cr exter,ded neurs IS net ~equlreG
3.2 Future Operation
In our er,ergy analYSIS study we have anticIpated that some HVAC and ligntlng
systems. emergency lighting. eXit Signs. and outSide lighting will be reqUired to
operate for extended hours while all other mechanlwl and elec:ncal systems 'Nil I be
scheduled to operate during regUlar office hours. The new scnedule WIll be
suffiCiently tlexible to allow for pre-heating anc/er pre-,:cohng oi certain areas for onE:
or t'No heurs. ThiS schedule ';VIII be ac;:ommedated by the new ECM's systems
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95. MAY 12. 1995 C53
3.3 Housekeeping
The building envelope is in need of remedial work. Reef IS due fer replacement.
Leaking ~eef caused staining oi ceiling tiles. E;;tener siaing require staining and
some repairs. Window Qvemang/screenlng require some repairs Caulking arouna
windows and nashing neeas repair and replacement. Sc'/eral windows nave DrOKen
seal and they sheuld repaired.
Dunng our recent site '/ISltS. It was observed that the :,cusekeeplng praC!lces for
mec~anlC3i and elec:nC31 sys.ems In the Metro Torento =nc Reglen Conser/atlen
Authonty appear to be reasonaciy thorough Se'/eral ~hermostats ',vere ccser/&J ~o
have led<lng covers ar:ac;,ed and se, up temperatur::s '.ver:: :n the reccmmer,cec
range .AII eXit ana c:::rnmcn area dears :lre eqL.;:c::e~ Nlth se!f -:!CSing ar.c Self-
latc'.\ng de'/lces ane are automatlc311y ciesea Ail air ccncltlcnlr.g units wr,ere
Inspected were faune to be !n fair to poor working ccndltlon 'Nltn log beoks of
preventive matntenance measures.
4.0 EFFECTIVE CONSERVATION MEASURES (ECM's)
4.1 SCOPE OF MEASURES
The follOWing mcdifiC3tlens CDuld be Implemented to achle',e reCl;c:lcns in energy
consumption
. Increase roof Insulation from 2" to 4"
. Increase wall Insulation by adding 2" of ngld insulation extending two feet below
the extenor grade
. Replace eXisting windows With low E Windows with thermally broken frames
. Repair caulking around wlncoWs, doors and flashing
. Conversion of the eXisting constant volume-mwitizone systems to vanable
volume systems.
. Modifying boiler heating controls.
. Opttmlsation of the ale units operation. air suppiy, exhaust and supply cf fresh air.
. Lighting systems modifications.
. Current standards EMCS lEnergy Management Control System)
4.2 BUILDING ENVELOPE
4.2.1 Roof Improvements
Replacement of the existing rooting membrane is reqUired regardless of the
energy conservation consideration. Roof insulation should be upgraded to R20.
The upgrading of the Insulation would be a !oglcal step dunng the rereofing
.
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C54 MAY 12. 1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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Although the adaed cost for InsulatIon and flashing wlillncrease cost (If reroofing.
the benefit of Increased insulation 'Jalue Will make reroorir.g more economical In
the long run
4.2.2 Upgrading of Walls
The bUilding envelope IS not meeting tOday's standards required for energy
c::::nser/atlon Insulating value of walls should be upgraced [0 a rT\lnlmum of
Ri4 To Increase walllnsula'llng value. insulation coula oe adaed from .nslae or
frcm outside of the masanrl 'Nail. To add Insulation frcm tne InSide same
valuable Reer space 'NCU!C De tos. ana office operation .yculd De disrupted
Therefore. it seems to be mora advantageous to Install 'nsulatlon on the axtenor
of \he masonry walls. ThiS will require remO'lal and relnst311aticn or ~e;::lacerT:.:nt
of :he ~xlstlng 3lClng. and mccitic3t!Or:S ~c flasnlng ana ::3r3C.::ts T:ie ;-:glc
Insulatlcn. Instailed In ,he OutSide face of me mascnrj ,::::uia De e;\rE::1CE:Cl ,r:Te
tr,e ]rcund to 3 (~eph ,-:T a celloie cf fee!. arcurc 'ne 8i.:!C:"Q c.:r:me:er j ~IS
wculd ;:rcvlce .:::::r,{Ii',L.:CUS ,nSL.:atlcn ~icm grcur:.::1 :C :.ocf ,vnti.:: ~ai-.lng 3c':ar.t3ge
of :he tnermai ,nama of the mascnrj 'Nail
4.2.3 Windows
The re~lacement of windows and window frames With :Iew sealec lOw E units 'n
thermally broken frames would :mprove the budalng anergy petiormance
Screening of windows sr,oulc oe re~al(ed and malr,talnec
4..1 MECHANICAL EQUIPMENT
4.3.1 Conversion of Existing Constant Volume, Multizone Type Air
Conditioning Systems to Variable Volume Systems
Convert eXisting constant volume, multlzone type air conditioning systems WIth
van able volume air conditioning systems by Installing vanacie 'Jolume boxes in each
zor.e. The supply and exhausi fans forming part of the p.jC untts should be eqUipped
With vanable frequenc'j dnves. Install new controls and re~lace the eXiSting supply
and return fan motors With vanable speed mOlar. ThiS mcotlication would greatly
lower the energy consumption.
4.3.2 Optimisation of the AJC units oPQration, Air Supply, Exhaust and
Percentage of Fresh air
Optimlse scheduling of budding services operaucn and Insrall monitoring of bUilding
environment. The operation of the .~jC units will be govemec by the actual heating or
cooling load In the air conditIoning space A portion of 15 .:fm of fresh air per person
will be prOVided in accordance WIth ASHRAE Standard 52-89 Implementation of
the pro~csed EMCS IS an essential pan of thiS opumisatlon
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FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95. MAY 12. 1995 C55
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4.3.3 Providing Boiler Heating Controls and Domestic Hot Water Heating
Controls
The eXisting space heating boiler and domestic heating boiler are not provided with a
centrol system. The aIr cushlen tank snoulc be recharged ana a :hemlGaI treatment
system should be provided. The entIre system will require flusnlng after the NOrK IS
completed.
The following measures should be Implemented:
. Sup~ly and Install a new sequence ~ntrcl system for the s~ace heating bellers
conSisting of the comrcl system similar to "Heatscapter Programmable Ccmrciler'
cr approved equal. The prcgrammacle cantroller shoula ce aqUlppec wlti, a
reset control functlen cacable of opllmlslng the operaucn The digital Cuteur
mcdule Nill De used rer inalC3tle~ ar,c manual ClI'er~ce ::f 311 jlgilai Clur;:L.its T "e
oplimise 'Nill be a niicrcprcces50i-base-j Intelligent prcgrammer/contioller NriC:-:
will mlnlmlse energy use :n het water hearlr.g ~iarts It 5~ali ::e ;:CSSiCle :c
communicate With me controlleriepllmlse from an IBrvl ,er .~mpauble) per5cnal
c:::mpL;ter Ilia 3 direct trunK line or te!e~hone :nOde",
. P~o"lce ,hat me operatlcn ::f tne DomestiC Hot 'Nater Bcder :s (leC :nto tne sar.-:e
contrci sysiem whlci"'. operates the f',e3ting teller
. Su~ply and install. necessar/ elec:ncal wtnng, reqUlrea relays and make
connec~lcns to the eXisting space heating ,::rc:.Jiallng pum~s
. Provide Domestic Heating Boiler c:rc:.Jlating ;Jump to be en ccntinueus operation
. Ensure that Domestic and Heating Boilers can be mam.:ally cperatec WItt'1
emergency switching. by-paSSing any possicle Ccr.troller malfunaion
4.4. ELECTRICAL- LIGHTING
4.4.1 Lighting Systems Modifications
The electrical consumption is the largest contributing factor to the overall cost of
utilities. L:ghting loads historically comnbute abcut 25% or the torai lead. giVing an
obVIOUS Incentive for retrofitting. Hewe'Jer, It IS our underStanding that most of trle
lighting in the office area has been recently retrofined.
The follOWing proposals are designed to.
· upgrade the lighting levels to eXisting cede requirements. where necessarj
· maintain or improve the lighting quality Within the building
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C56 MA Y 12. 1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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· employ hIgh quality. high efiic:ency lumlnanes
4.4.2 Fixture Proposals
We understand that the fluorescent fixtures were reCently retrofitted cr ~eplaCed
Incandescent fixtures should be replaced with ccmpac: fluorescent fixtures. cr P,~R
Halcgen sj:crs. where dirr.rr.:ng :5 ~ec;:..;ired.
EXit lights shculd be replaced with iight emitting dlcde i:L=D) type :I~ms
Mercuri 'Japour tjxcures used fer outside lighting shc~ld be rec!acec '.....Ith metal
halide fixtures.
4.4.3 Exit Lights
;'.11 Incandescent eXit lights shculd be retrcrltted.vlth ~alntenar.ce :ree L..E:J retrorlt
kits. The :lfe expec:anc'j of LEO's IS ,n excess oT :20C ,:CO hcurs .;:~,: :'=":.1 exit :I\;int
will consume only 4 warts cf power
4.5 ENERGY MANAGEMENT CONTROL SYSTEM (EMCS)
4.5.1 Current Standards For EMCS
PrOVide a new EMCS, Dlrec: DigItal Contrel (DOC! system Provlsicn of :he :=nergy
Management Centrol System 'Nould Inc:ude, but :s not ~Ir.-:iled :0. the fc:lc'.\lIng tems
1. Central stand-alone central unit (SCU), With modem, hard-oA/lrec to Inclvldual
'slave' control panels to faCilitate the programming .and monltcnng of the
mechanical and electrical environmental systems.
2. Optlmisatlcn of the equipment operation, to match cccupanc'! and use
3. Scheduled time of day, ON - OFF operation of spec:tic lighting system
4 Hard-wiring of all low VOltage equipment, and tne sucply of all 5tar:ers ana relays
reqUired for the Implementation of the EMCS systems
5 Installing a real time fully graphical PC Interface to the enhanc.:d central SCU
together With Integrated trend legging database software will prClilde 3 TIexlCle
means of optimaily tar/cred sysrems operal1cn With an artencam Inc:ease In
overall plant effic:enc'l and Significant energy savIngs
6. PrOVision of the new Energy Management Control System (EMCS) considers the
fallewlng cammen measures.
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FINANCE AND ADMINISTRATION ADVISORY BOARD #2/~5. MAY 12, 1995 C57
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7 Replace and/or provlce law-leakage dampers to cut air leakage to 1 w/., or iess by
closing off outdoor air dunng unec::upied pencds ar.c pre-condltlen the air ::letere
trle space IS OCCLJpied.
8 Reduce cooling loads by te5ting and commissioning wet bulb andJor dry bulb
eC::lnomlser strategies on air handling units.
9 Optlmlse operatton of equicment to matc~ oc::upanC'l and use The prcgram will
start :he air handling 'Jnlts so that the space's preconOlt!oned for the uC::LJpants
befere they amve. The stal1 time will 'Jar; ,jally oependlng an the outccer air
temperature ar.:: :he space :cad.
10 SettacK and set-up reom temperature aunng uncc::upled pencds Space
temperature seq:clntS will ::e dE:c~eased ;r, the .....'nter anc increased In tr:e
sumrr.er
1: Dunr.g !he ;3t,;mmer mcntns ana when ct.;rc:er an-: space .:::noItlCnS ;:-€~ir
zenes 'NIII ~e ;::rec::ncitlcned ::r ;Jurged 'NItti ~cl mgr.t 31r
12.;'. "Z:ro Energy Band" eXIsts between the: operation of heating anc c:::ollng
sources. Zero ~nergy bane ,OgIC WIll pre'Jer.t 5imultar.ecus neatlng and ;cCllng :::r
ccndmcned air
13 Reset the hat water supr;:ly temperature se!r;:clnt basec an the cutccor air
terr:~erature and tl".e space Icae :n~uts ThiS Will provlce ugmer space
temperature .:cntrol as weil as dec~ease plpr.g losses
14 Optimlse outSide air vclumes to ensure ventllatlcn requirements better matc~
c~~pancy and use
15 Limit operatlcn of mechanical coaling. The DOC programs Will poSition outdeor
air dampers so that tne maximum benefit cf the c::cl ,Jutdeor air may be used te
"tree-cool"
16 Control the bCllers from the EMCS and prOVide far better bailer loading by
resetting the hat water loop temperature
17. Free ccoling will be maximised USing glebal lcglc at each fan system in relation to
outside air and rone temperature legic.
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5.0 ESTIMATED COSTS AND SA V1NGS
To estimate energy savings due to implementaticn of recommended ECM's. a
calc:Jlatien of prcJected ccnsumptlen was earned out uSing htstcncal consumptlcn
statistiCS as a basis of companson.
The antlc!pated energy reqUirement Impact of each of the proposed ECM's was In
tum inc::~orated into the calculations With the e'Jentual result being. In our OpiniOn, a
.
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C58 MAY 12, 1995. FINANCE AND ADMINISTRATION ADVISORY BOARD 112/95
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reaiistlc estImate of the energy savings posslcie with an cptrmlsed meC:"ianlC3l-
elec.ncal system.
The total elecnc:ty consum~tlcn based on the 1993 clUing hlste~/ by Ner1Ti Yen<
Hydro for the 12 months was 486.800 kW'Xh at a cost of 332.706
The tctai gas ~nsumpticn based en the 1993 olilir:g his.cry by C.Jnsumers Gas fer
the 12 mcnths was 96 11..1 m3 ar 3 casr of :515.1362
The fOllowing IS summarj .::;f eS.imateC cost ana savlr:gs:
5.1 Upgrading of Roof
T etal cost for removal cf ,he eXisting reefing memcrar:e anc :nstailancn ;;f :1e'.'II
rcering :r.c:uclng ,nstallaticn of ~ew Ins~laticn hav:r.g R = 20 IS estlmatec to :e .r, :r.e
cr:er of 3 i 70, ceo C':iis;cehrig tr:ar tne ;:::~~g me~~~a~e :-eC;u;;e ~e;::3c=~ei:~
resarCless ~r.e ;:rq:csec ,",c~race cf .nsulaucn ,ts -eas.::-:ac:,: :c -:cnSi.:e: .;: I': :r.e
ccs. of the acomonal :ns...latlcn for overall .::ompanscn :Ci energy saving clJr~cs:=s
ThiS c::s. is dSiimated to ce in :he order elf S..1Q IJCG
Estimated ~nergy saving :s In the ,::rder of 35 OCC
5.2 Upgrading of Walls
To upgrade the eXisting exterior walls frem current R=>3 to R=20. an adcllIcnal
lnsulatlcn 'Nauta be required enner en InSIC~e or on tr,= :~tsiCe surface ot the
m:!SO!1rj w:!!!s. !nstaHat!cr: on the outS!':-= race 'NGu!d ~-=q!..!!re removal ana
replacer:;em of :he ax.encr sic:ir.g.
EstImated cost of thiS wcrk 's :n tr,e creer of 320 :CC
EStimate-J energy saving is ,n ,he :ires: of SceO
5.3 Upgrading of Windows
Cost of replacement of [he eXisting Windows and frame with new energy effic:ent
type is esnmated [0 be In me oreer of S90,000
The estimated energy sa'lIng cost IS a~proxlma[ely S 1.000
5.4 Conversion Of Multyzone Type AC System To VAV System
As per Carner E.20-11 Hourly Energy Anaiysls Camputer Program (cetalled
calculatiens pnntcut 3tt3cheC In (Appenclx):
System: Electric. Gas
Current Energy Cost: $32.706 + $15.663:: $48.369
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FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12.1995 C59
.
Proposed (With new sc:,eaute)' S28,970 + S 10495 = S35 J65
Savings: $ $48,369 - $39.465 = S8.904
Replacement Cost:
Equipment ~7,600
Controls 6,500
Lacour 9.400
Total 563,500
5.5 New Controls With Programmable Controller For Hot Water Heating
System And Domestic Hot Water System
Opumlse aqUlpmem operatlcn tc matC:1 outdoor .:.::ncmcns sc:;e":Lio2 heatlr.; ~or
water tem!=erature In ac:::rjar:ca '.v:rh Outsice tE:.cara:L.,e se:::t.;a.-:ca ,.. -..-..
_~IICI
operat:cn ,C matc~ space ne3t 'css. sequence jcrr.es,ic ;OCt Nater cOllers :0 .7.aiC:i
hor water demar.o, prcvlce acmeSilC water temperatLre nlgm ser:aCK for "(1""02 .::;i
cay
Saving approximately 15% uf heating and ventilation c::st:
Calc:.Jlatec year1y gas ~nsump[lcn cost by tr,e hot 'Nater neatlng system and
domestIc ~cr water system:s S 1 :;, 5€3
S~5.663;( 0 15 = 52.349
Cost:
Programmable Comrcller $5,900
Labour 500
Total 56,400
5.6 NEW DOC ENERGY MANAGEMENT CONTROL SYSTEM
Provide low-leakage dampers to cut air leakage to 1%. reduce c:::cling loads by
optlmislng free cooling enthalpy contral: optimlse equipment ol=eratlon to match
occupancy use; setback and set-up room temperature dunr.g uncc~upled hours:
when outdoor and space conaltlons permit preconOltlon or purge soace wltn ceOI
night air cunng summer: nc haatlr.g ar.d cooling s.multanecus:y. resat chlll.:e water
temperature. etc.
Saving approxImately 10% of HVAC and lighung cost = $4.730
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CGO MA Y 12. 1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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COSt:
Equipment: $23,000
Software 2,500
Labour 7,000
Total 531,500
5.7 Operating Costs
Installation af new ~qulpment ar.d control 'Mil reduce the amcunt ::f :r.e time recL:lrec
by th& m.iII,t&nancc; 3tCiff ;0 op&r;:;,t& anc malnt;iln th& .iOL.ICrr,6r.t ,1'1 tha gcco .;r-=6.
Sasee on OISC:.JSSicn with sraff we nave ~Silmatee ~a\'lng d :r.e Jccrallng ::=s,s :0
be ,1'1 the oreer of S3.000 The -:3~1[31 ccst IS Inc~ucea ;1'1 InC:',ICLl21 ;[ems ~r
equipment,
5.8 Sprinkler System
InSiallaflon of spnnkler system IS not essential However, benefits of a spnnkler
system would Inc~ude lower Insurance rates and Im!=rcvec fire safery for [r,e
c~~!=ants JT the bUllaing. Nel,'J spnnKler system woula reqUIre new spnnKler rcem
anc accltlonal piping Estlmatea cost of new SpnnKJer system IS :n the oreer of
S20,OCO However, It is ex~ec:ea that th~ reOUC:ICn In InSurance rates would be unly
In :he :rder of $1,000
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FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C61
.
6.0 SUMMARY AND RECOMMENDATIONS
The follcwlng ~aDle :s Illustrating summary of ::esrs and savll":gs fer possible anergy
savings measures.
litem: Description I Cost Estimated i Pay Bacl(
I No. i I (S) i Savings(S) ! Period
!
! , (yrsl
I
i 1 i Roof insulatIcn Ucgrade i 40 oee S 000 3
I
, 30. aco
, 2 i Wall ~pgraae sao .14
3 : Wincews i sa COG l.eee 9Q
.::. : \f.!:. \j H'/.<lC 53 sec e -:0.1 '7
i Heating 3eilers Centrel ;
! 5 I o 4CC 2.349 , 3
6 ' DOC Centrel ! 31.500 4.334 a
I 7 ; Oceratlng C~Si 0 3000 0
i 8 I Spnnk!er System ! 30 OCO 1.0CO 30
!
Based ::::n the estlmateC :mplementat:cn ::::SiS ana savings :t IS our ::::plnlon ,hat the
fcHc'....lng er.en;'f saving measures shcuta ce ,mplemented
litem i Description Cost Estimated I
, , i Pay Back i
: No. ! (S\ Savings(Sl ; Period !
: ! I . ,
i I (yrsl I
I I I i i
I I I 40.,]00 I
1 ! Reef Insulation Upgr3~e I 5,JOO 8
I i VAV. HV.A.C I 63. :00 8.904 : :
4 I 4
, I :
! ! Heating BOilers Control I
I 5 6.40e 2.349 : 3'
! I
I DOC Centrel I , a;
6 31 .500 4.a34 ;
I 7 ! Operating Cost I ! 3.000 !
I I SUBTOT ~.L I '4 i 400 ~ 24 087' : I
I I . . 5.3 '
I ! CcntIngene'; 20% i I i
i I 28.280 i ,
I i
! : Total I 1.................... i 24/)87 ; ij
i o:::ocu.
.
Including 20% ccntlngency to tne eost or tne WOrK. tne expected payoacK penoe
would be In the range of 5 to 10 years. E::n !temaf ttle proposed wo~ will require
preparation of proper technrcal documentation oy q~alified prefessional anglneer.
P1r-:~
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C62 MAY 12. 1995. FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
r
All proposed measures are aimed at optimlSlng long term perfermanca threugr.
upgrades to the builaing envelope and to mecnanlcal-elecrrtC31 Installations
rnc:rporatlng both more effiCIent equipment and more flexltle Integratea controlS .As
a Side benefit. oc:::upants 'NIII expenence greater comfert 3nc the :=n'JlrCnlr.ental
pollution disc;,arge Will be reduced.
One component of me :CM's IS the optlcn deSignee to reCL;ce ::::1lcrortcurCC3l1:cn
(CFC) emlssicns ;known for damaging the ozone ;ayer) ana ~rq:er!y :::csltlcr.lng me
Metropolitan Tarontc and Region conservation authom'/ :0 ::::mply oVitt': :...cc::;mlns;
regulatlcns ;egarc:r.g the e!lmlnatlCn of CFC prcduc:icn
The fcilcwlng benefits will be denved as a result .JT nc:r;:cr3tlng :r.e prcccse':
ECM's.
. Irr:prc'/sd fac:Hty comic!"! anc :ncrsased qrcc~c:!'/:!',.
. Improved f1nanc:al pcsi.;on .Jt.;e co permaner.:ly '-e-:~2;.J .:peranng ::5.5
. Significant peSltlve er.vlrenmentai Impac~ as a -eSl..:t ~i ,eCl..cec ;:CliL.t:ar.:
emiSSions
. Comprenensive. risk free fac:lity upgrade
. Reduced cap'tal and repair costs due to new eCUlOrT'er:! Ir.::!!ail,wcn 3nc
lmprovea maintenance program
Alltnpur :lata. darabase ana autput results are Inc:ucea 3S an ac::enclx :c tnlS rer::;ert
ana offer support to our ':cnC~USlons
Keewatin-Aski Ltd. V&A Engineering
Jan SVlhra P Eng VCJa Z:k:c P Eng.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C63
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
3. REVISIONS TO THE PURCHASING POLICY
-Environmental Guidelines
KEY ISSUE
Recommending amendments to the Authority's Purchasing Policies to include a statement on
environmental guidelines.
Res. #F19/95 Moved by: Case Ootes
Seconded by: Jim Witty
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Authority's "Policies and Procedures
for Purchase of Goods and Services and Disposal of Equipment" be amended by the addition of a
new Section, 1.9 Environmental Guidelines, as follows:
The Authority supports the Guidelines for Environmental Purchasing produced by GIPPER
IGovernments Incorporating Procurement Policies to Reduce Refuse). Consideration of the
recommendations contained in the guidelines shall form a major part of the purchasing
process. The guidelines state that:
" .. .acquisition of goods and services will ensure that wherever possible
specifications are amended to provide for expanded use of durable products,
reusable products and products (including those used in servicesl that contain the
maximum level of post-consumer waste and/or recyclable content, without
significantly affecting the intended use of the product or service."
For recommendations regarding specific types of products, purchasers shall refer to the
Giooer Guide to Environmental Purchasina. Products covered include cleaning products,
paint, construction materials, paper and guidelines are provided for product packaging. This
document is available at all field locations or through Central Maintenance and Stores.
CARRIED
BACKGROUND
At Authority Meeting #8/93, the Authority supported the work of the Governments Incorporating
Procurement Policies to Reduce Refuse IGIPPERI. Authority staff have been working with this
group for some time and has made a number of changes in Authority purchasing practices to
implement the Gipper guidelines. The foregoing recommendations formally amend the Authority's
purchasing policies.
For information contact: Jim Dillane, extension 220.
C64 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
4. PERSONNEL POLICY CHANGES
-Lay-off rr ermination of Employment/Conduct
KEY ISSUE
Staff recommend changes to the Authority's personnel polices relating to lay-off and termination of
employment and to employee conduct
Res. #F20/95 Moved by: Norman Kelly
Seconded by: Brian Harrison
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the following amendments to
personnel policies be approved:
lal The introduction of Personnel Policy #10 entitled Lay-Off;
lbl That Personnel Policy #11, Termination of Employment be amended to include
Section IDI Termination with Notice;
lcl And that Personnel Policy #2 Conduct, be amended to include Section lcl Care of
Authority property, funds, products and other assets.
CARRIED
BACKGROUND
At Authority Meeting #12194, held January 27, 1995, the members referred the foregoing changes
to the Personnel Policy back to staff to address some suggested wording amendments (Resolution
#A308/941. These changes have been incorporated in the recommended policies.
LAY-OFF POLICY
In 1994, the Authority was required to make a number of full-time lay-offs because of provincial
governments economic restraint legislation. Given the number of full time lay-offs that the
Authority encountered, a formal lay-off policy is required. The foregoing recommendation would
implement a new policy lpage C651. which will provide a clear description of the definition for lay-
off of all staff.
TERMINATION POLICY
Authority staff has encountered some confusion associated with the distinction between severance
pay and termination pay, as a result of the recent downsizing. Accordingly, the existing
termination policy requires additions to ensure that our obligations are clearly understood. The
amended termination policy is attached as page C66.
CONDUCT
The Personnel Policy on Employee Conduct requires updating as the existing version is silent on the
issue of care of Authority property, funds, products and other assets lpage C671.
For information contact: Kaye MacDonald, extension 219.
.
,
FINANCE AND ADMINISTRATION ADVISORY BOARD 1#2/95. MAY 12, 1995 C65
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PERSONNEL MANUAL
HIRING/EMPLOYMENT STATUS Executive Mtg.
. Resolution No.
11. TERMINATION OF EMPLOYMENT Date:
The Authority shall pay to the employee any payments to which the employee is entitled upon
ceasing employment as a result of:
(a) DEATH
Such payments shall be made to the employee's estate or named beneficiary;
(b) RESIGNATION
Employees must give at least two weeks notice in writing of their resignatlon
from the Authority;
(c) RETIREMENT
The normal retirement date shall be at the first of the month following the
employee's 65th birthday unless the Executive Committee authorizes the
employee to continue in the same position for a specific period;
(d) TERMINATION
Employment may be terminated at any time without notice for just cause.
Employment may be terminated at any time with notice and in accordance with
the provisions of The Employment Standards Act.
. if the employee has worked for the Authority for three months or more
the employee must be given one week of Notice of Termination for each
year of service to a maximum of eight weeks;
. notice of termination must be in writing and may be working notice or an
equivalent amount of salary paid in lieu of working notice;
. if the employee has worked for the Authority for five years or more the
employee is entitled to Severance Pay in addition to Notice of
Termination;
. severance pay is equal to one week of salary for each year of service to
a maximum of 26 weeks. For less-than-full time employees, the amount
of severance will be pro-rated. \,
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C66 MA Y 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
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o-
j
PERSONNEL MANUAL DRAFT ,
:."~a:
... HIRING/EMPLOYMENT STA TUS executive Mtg.
Resolution No.
10. TERMINATION OF EMPLOYMENT Date:
~. .-'
a) TEMPORARY LAYOFF
A temporary layoff is an interruption in the employees employment of thirteen weeks or
less, Temporary layoff may be extended to a maximum of thirty-five weeks, with the
permission of the Employment Standards Branch and provided the Authority continues
the health-care benefits to which the employee is entitled.
Employees should be given as much notice as possible prior to a layoff.
b) PERMANENT LAYOFF
A layoff of more than thirty five weeks must be treated as a Tennination of Employment
in accordance with policy 11 (d), page 227.
. .
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FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95. MAY 12, 1995 C67
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PERSONNEL MANUAL DRAFT
EMPLOYMENT PRACTICES Executive Mtg.
Resolution No.
2. CONDUCT Date:
In the perfonnance of their responsibilities Authority employees are expected to conduct
themselves in a professional manner in keeping with their position of trust within the
organization and the public service nature of their role. Specifically, Authority employees:
(a) are accountable for carrying out their responsibilities in a safe, efficient, competent
manner; for the quality of their advice; and for achieving policy and program objectives
within the framework of law, prevailing constraints and direction from their supervisors;
(b) shall deal with the public and their fellow employees in a fair and equitable manner
free from discrimination and harassment as defined by the Ontario Human Rights
Code;
(c) shall be held to utmost good faith in their use, maintenance, protection and care of
Authority property, funds, products and other assets;
(d) shall not undertake any non-Authority activities that interfere with the perfonnance of
their responsibilities or conflict with the best interests of the Authority;
(e) shall not, in the performance of their responsibilities, seek personal or private gain
through the granting of preferential treatment or the use of officially acquired
infonnation;
(f) shall not rent, sell or in any manner dispose of any Authority-owned goods, materials
or services, unless in accordance with the purchasing policies and procedures of the
Authority;
(g) are responsible for the safe, efficient and competent use of vehicles, equipment and
tools required to carry out their responsibilities;
(h) shall observe and comply with the written personnel policies and directives of the
Authority .
C68 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
5. AMENDMENT TO PERSONNEL MANUAL
-Clothing Policy
KEY ISSUE
Changes to the section of the Authority Personnel Manual dealing with clothing policy are required
to permit staff to better administer the program and provide for an enhanced image for staff.
Res #F21 195 Moved by: Jim Witty
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE EXECUTIVE THAT pages 115 to 124 of the Authority
Personnel Manual, as approved by Resolution 254 at Executive Meeting #12/92, be deleted;
AND FURTHER THAT these pages be replaced by the clause:
"The standard of dress, issue basis for uniforms and eligibility for clothing items for various
Authority employees are determined by the Chief Administrative Officer in consultation with
Management Committee."
CARRIED
BACKGROUND
The section of the Authority Personnel Manual dealing with Clothing Policy currently runs to some
thirteen pages. It sets out in some detail what each employee is eligible for in terms of clothing
items, on what basis those items shall be issued and how each employee eligible for uniforms shall
dress. In addition, the policy sets out in some instances the style and colour of some uniform
components. Since the policy forms part of the Personnel Manual. any changes to the policy, even
those involving minor rewording, must be approved by the Finance and Administration Advisory
Board and the Executive Committee.
RATIONALE
The existing level of detail contained in the clothing policy, and the time consuming approval
process for changing these details makes it difficult for staff to efficiently administer the uniform
program. Changes in Authority staff structure and in the clothing needs of staff mean that specific
clothing items required and the eligibility for clothing items are constantly changing. In addition, the
relatively small volume of clothing items purchased by the Authority creates situations where styles
and colours must be substituted.
Greater flexibility in the Clothing Policy will allow for selection of items to keep up with changes in
fashion and better meet the needs of various types of employees. This in turn, will enhance the
image of Authority employees when dealing with the public and promote a positive public
perception of the Authority. In addition, staff is exploring joint purchasing of uniforms in
cooperation with other public agencies. This will likely involve some change and compromise in
terms of uniform design which will be facilitated by the recommended delegation of the details of
the clothing policy to Authority senior staff. Staff recognizes however, that it is important to retain
the general principles and the integrity of the policy through approval by the Executive. It is felt
that the recommended changes to the policy accomplish these ends.
Report prepared by: Andy Wickens lextension 2521
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C69
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
6. AUDIT AND BANKING SERVICES PROPOSALS
KEY ISSUE
This report updates the Members on the tender process for audit and banking services.
Res. #F22/95 Moved by: Frank McKechnie
Seconded by: Case Ootes
THAT the report dated May 3rd, 1995, advising on the status of the tender process for audit and
banking services be received.
CARRIED
BACKGROUND
The Authority has directed staff to proceed with the tendering of banking and audit services. This
is the first time that the Authority has tendered for auditors. Banking services are tendered every
five years.
ANAL YSIS
Staff has obtained recent tender documents from several municipalities to help in preparing our
own documents. The banking services specifications have been drafted and will be circulated to
major financial institutions. Members will recall that a requirement for banking services is the
availability of deposit sites in a number of geographic locations throughout the watershed. Only a
limited number of major financial institutions are likely to meet this requirement. It should be
possible to have a banking services recommendation for approval not later than the July 28th
meeting of the Authority.
To ensure access to the banking and audit services tender process, a small notice of the call for
proposals will be placed in the Globe and Mail. A similar notice will be placed in "The Bottom Line"
with reference to the Audit services proposal only.
The approach to audit services will be done on the basis of a call for" expressions of interest" from
any "person licensed under the Public Accountancy Act", as required under S.3811 I of the Act.
The expression of interest document will ask that the individual or company identify their
qualifications, i.e. experience with similar organizations, availability and Qualifications of staff,
references, etc, but will not include fees. From this initial group, staff will recommend to the
Board a short list of Qualified firms or individuals who will be asked to submit a detailed proposal
including fees. Staff will analyze these detailed proposals and prepare a recommendation to the
Board. It is staff's expectation that a final recommendation on the appointment of Auditors will be
presented to the Authority no later than September 22nd, 1995. This will ensure that the 1995
audit can proceed in a timely manner.
For information contact: Jim Dillane, extension 220.
C70 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
7. ACCOUNTS RECEIVABLE STATUS REPORT
-April 23, 1995
KEY ISSUE
Staff report on accounts receivable as of April 23, 1995.
Res. #F23/95 Moved by: Jim Witty
Seconded by: Patrick Abtan
THAT the report on accounts receivable of the Authority as of April 23, 1995, 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.
ANAL YSIS
The schedule below summarizes the status of receivables, including aging and classification. The
schedule excludes $ 1,726 in accumulated interest arrears on invoices outstanding for more than 30
days.
ACCOUNTS RECEIVABLE AGING, BY CATEGORY
IExcluding Municipal Levy and MNR Grantl
As of April 23, 1995
31 TO 61 TO 90 PLUS
CURRENT 60 DAYS 90 DAYS TOTAL %
DAYS
SCHOOLS AND
SCHOOL BOARDS 108,111 17,686 517 231 126,545 26.7
GOVERNMENT 251,215 25,328 - - 276,543 58.4
CORPORA TE,
INDIVIDUAL AND 22,330 1,510 22,654 23,879 70,373 14.9
COMMUNITY
GROUPS
TOTAL 381,656 44,524 23,171 24,1 10 473,461 100.0
% OF TOTAL 80.6% 9.4% 4.9% 5.1% 100.0%
Total receivables are not unusually high for this time of year. Amounts included in the 61 -90 day
category and the 90-plus days category is virtually all due from Wild Water Kingdom for taxes and
water consumption. Wild Water Kingdom indicated that it will not be able to pay until early July,
1995, once the park has began operating. These amounts are deemed collectible and are
protected by the terms of the lease agreement in place.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C71
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
7. ACCOUNTS RECEIVABLE STATUS REPORT (CONTD.1
- April 23, 1995
Receivable balances as reported on each of the previous reports to the Board are presented below:
DATE T otel $ 90-Plus $
April 23/95 $473,461 $24,110
December 30/94 741,057 5,753
October 25/94 465,939 20,525
September 4/94 290,913 23,061
June 12/94 476,882 137,440
April 24/94 387,596 43,375
December 31/93 858,375 67,813
October 3/93 431,385 75,215
May 30/93 429,864 59,207
February 07/93 277 .844 58,454
December 31/92 816,609 89.378
November 1/92 630,868 58,622
September 20/92 501.784 141,929
July 26/92 371,826 126,124
May 24/91 526,831 171.845
February 9/92 750,801 125,183
November 1 5/91 1,030,971 274,131
August 25/91 713,007 177 ,335
June 30/91 720,531 195.593
The list below itemizes accounts greater than $1,000 included in the 90 day plus category.
ARREARS AGE
CLIENT NAME AMOUNT INTEREST (DAYS)
$ $
Wild Water Kingdom 23,300 721.34 113
TOTAL 23,300 721.34
All items on the above list are deemed collectable.
C72 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION IV -ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES
-Status Report
KEY ISSUE
Summary of Authority property acquisition and sale activities during 1994 and early 1995.
Res. #F24/95 Moved by: Frank McKechnie
Seconded by: Case Ootes
THAT the staff report, dated 1995.05.10, on the status of Authority property acquisitions and
sales, be received.
CARRIED
BACKGROUND
In response to questions raised at the last. meeting of the board and for the information of new
members, staff feel it would be helpful to provide a summary of activities involving land
acquisitions and sales within our area of jurisdiction from January 1, 1994 to present.
PROPERTY ACQUISITIONS
INTERIM GREENSPACE PROTECTION AND ACQUISITION PROJECT 1993-1995
1994 Acauisitions
20 property acquisitions were fully completed by the Authority in 1994. These are detailed below.
Lake Ontario Waterfront
(1 I The John B. Connell property containing approximately .27 acres in the Pickering
Beach area of the Town of Ajax. This acquisition was a key purchase in linking up
existing parcels so that the lands can be made available to the public.
121 The Tereshyn property containing 0.62 acres of Lake Ontario Shoreline and Bluff
area in the City of Scarborough. This property is one of three last remaining
properties required to carry out the Sylvan A venue Erosion Control Project.
131 The Heath property containing 0.10 acres in the Fairport Beach area of the Town of
Pickering. This is one of the few remaining parcels required for the waterfront trail
connection between Petticoat Creek Conservation Area and Frenchman's Bay West
Park.
141 The acquisition of 2.338 acres from the Ministry of Natural Resources on the
Etobicoke waterfront area west of the Motel Strip.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C73
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES (CONTD.l
-Status Report
Humber River Watershed
(1 I 1.44 acres from Hodgson Development in the Kleinburg area of the City of Vaughan.
121 The Geminian Builders Limited property in the City of Vaughan containing 20.978 acres.
(31 The Regional Municipality of Peel property in the Bolton area of the Town of Caledon
containing 3.242 acres.
(41 The Royalview Estates Inc. property, located on the south side of Rutherford Road,
West of Islington Avenue in the City of Vaughan containing 1.927 acres.
(5) The Earlesbridge Holdings Inc. property which is south of Langstaff Road and west of Pine
Valley Drive in the City of Vaughan containing 4.161 acres.
Don River Watershed
(1 I The Trusting Renovations property containing 0.145 acres and consisting of a lot in
the flood plain in the Town of Richmond Hill.
12&31 The City of North York property containing 25.738 acres together with a 1.482
acre permanent easement located on the east branch of the Don River north of
Finch Avenue.
(4&5) The Westside Cemeteries and Edifice Estates properties containing 0.777 acres and 0.463
acres respectively of valley land acquired through the development process.
Rouge River Watershed
111 The Toronto Jaffray Chinese Alliance Church property 11.004 acresl composed of valley
land plus a ten metre buffer strip acquired through the development process.
Duffins Creek Watershed
111 The Osler property containing 4.1 acres situate in the Glen Major area in the Town
of Pickering acquired by donation from Cam Osler. This acquisition provides a link
between two properties previously purchased from the Osler family.
(21 The North Woodbine Business Park Property containing 0.5 acres. This was the last
remaining parcel required to link the Stouftville Channel lands to the Stouffville Dam
and Reservoir facilitating completion of a trail.
C74 MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES (CONTD.l
-Status Report
(3&41 Two properties were acquired through the development process from 784745 Ontario Inc.
and Lisgoold Development containing 0.18 acres and 0.287 acres respectively.
151 The Orsenek lKarsten Smithl property containing 2.745 acres of flood plain land in the
Town of Pickering.
Altona Forest Environmentally Significant Area in the Town of Pickering
III The Sidney and Pearl Cassel property containing 1.1 acres was completed. Negotiations
with representatives of the ~inardo and Speirs families are in the final stages.
Etobicoke Motel Strip Waterfront Park
(1 I There are 11 owners to deal with in the project consisting of private individuals, motel
owners and development companies. The holdings of the various owners include a total of
26 parcels of land. Executed agreements are at hand for 4 of the major owners involving
13 of the 26 parcels included in the project.
Tentative agreements are in the process of being finalized with other owners and active
discussions and meetings are in progress with all remaining owners.
1995 ACQUISITIONS TO DATE
Lake Ontario Waterfront
III The Oidszun property located on Springbank Avenue on the Scarborough bluffs of Lake
Ontario containing 1.248 acres. The house located on the property burnt down in early
1994. While the owner wanted to rebuild the house, based on geotechnical information
there was no long-term safe area of the property for the house.
121 The Mez property located on Guildwood Parkway on the Scarborough bluff of Lake
Ontario containing 0.293 acres. The house located on this property is in close
proximity to the bluffs.
(31 The Lim property containing 0.137 acres of lake Ontario Shoreline and bluff area in the
City of Scarborough. This property is one of two remaining properties required to carry out
the Sylvan A venue Erosion Control Project.
Humber River
(1 I Kleinburg Hills Estates Limited property containing 67.55 acres of flood plain and valley
land in the Kleinburg area of the City of Vaughan threatened by imminent development.
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C75
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES (CONTD.l
-Status Report
(2) Bluewinter Investments Limited property consisting of 15.413 acres of flood plain and
valley land located north of Teston Road, west of Highway #400 of the City of Vaughan.
Don River
(1 I The Municipality of Metropolitan Toronto property consisting of 19.50 acres of
flood plain and valley land located in the Lower Don River area of the City of
Toronto.
(21 The Municipality of Metropolitan Toronto property consisting of 15.30 acres of flood plain
and valley lands located south of Lawrence Avenue, east of the Don Valley Parkway in the
City of North York.
(31 The Accardi property located in the Town of Richmond Hill containing 0.143 acres of flood
plain land.
Etobicoke Creek
(1 ) A permanent easement was acquired from Second D.S.H. Acquisition Corp. containing
1 . ; 52 acres of land in the Dixie Road, Dundas Street area of the City of Mississauga which
allows for the construction of the Dixie/Dundas Flood Control Works.
(21 The Snelcrest Gardens Inc. property containing 0.173 acres of valley land located at
Highway #10 and Mayfield Road in the Town of Caledon.
Petticoat Creek
III The Bramalea Inc. property containing 7.391 acres of flood plain and valley land located
immediately south of Altona Forest Environmentally Significant Area in the Town of
Pickering.
Duffins Creek
(1 I Runnymede Development property containing 6.0 acres of flood plain and valley land
located in the vicinity of Rossland Road and Church Street in the Town of Ajax.
ACQUISITIONS IN PROCESS
During 1994, .the Authority approved the potential purchase of a property located on the west
branch of the Don River in the City of North York consisting of the Markovic property containing 10
acres. This strategic parcel of flood plain and valley land if acquired will be the northerly entrance
to the Charles Sauriol Conservation Reserve and is situate in the south east quadrant of the Don
Valley Parkway and Lawrence Avenue.
C76 MAY 12. 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES (CONTO.)
-Status Report
The City of North York and local ratepayers groups have requested the Authority to explore the
potential purchase of the historic Jolly Miller property situate in the flood plain of the west branch
of the Don River in the York Mills area of the City of North York. Authority staff has obtained an
Option to Purchase this property.
The following is a list of sales. easements and other agreements which provide funding for
acquisitions and other approved projects under the Provincial Revenue Sharing Policy.
SALES. EASEMENT AND OTHER AGREEMENTS
TRANSACTION MUNICIPALITIES PRICE ACREAGE
COMPLETED 1994
Glen Major Inn Township of Uxbridge $75.000.00 0.339
Dilorenzo City of Etobicoke $10.000.00 0.029
DiCarlo City of North York $ 7.045.00 0.340
Schiller City of North York $ 1.000.00 0.120
N. Bigioni
Management Town of Pickering $422.062.36 0.961
COMPLETED 1995
York Region Board City of Vaughan $2.250,000.00 14.99
of Education
N. Bigioni
Management Town of Pickering $377,937.64 0.95
Accardi Town of Richmond Hill $2.00 0.145
IN PROGRESS BUT NOT YET CLOSED
Rossmull City of Vaughan $19,647.50 0.180
Geduld City of North York $1.000.00 0.001
Mayer City of North York $1.850.00 0.008
Kortright Pond City of Vaughan $270.000.00 3.035
CNR City of Mississauga
lBramalea lumberl $24,000.00 0.153
Daues City of Scarborough Land Exchange 0.4
Jane/Steeles City of Vaughan $2.100.000.00 4.3
Cheung City of Scarborough $3,000.00 0.128
Southwest Corner of
Hwy #7 and Goreway
Drive City of Brampton $881.365.00 10.369
FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95, MAY 12, 1995 C77
SECTION IV -ITEMS FOR THE INFORMATION OF THE BOARD
8. PROPERTY ACQUISITIONS AND SALES (CONTD.l
-Status Report
PRESENTLY FOR SALE OR IN PROCESS OF BEING CONSIDERED FOR SALE
West side of Eighth
Line, North of
Steeles A venue City of Brampton 50.380
Glassco Road Town of CaledonlBoltonl ..:t.6
West side of Hwy#5
Vicinity of the 10th
Side Road Town of Caledon lBoltonl ..:t.0.26
Palgrave T own of Caledon ..:t.35
Rodd A venue T own of Pickering ..:t.12
Report prepared by: Mike Fenning, extension 223.
9. RENTAL PROPERTIES
-Summary Information
KEY ISSUE
The Board had requested information on the Authority's rental properties.
Res. #F25/95 Moved by: Jim Witty
Seconded by: Patrick Abtan
THAT the report dated May 10th, 1995, on rental properties, be received.
CARRIED
BACKGROUND
At the March 10th budget meeting of the Board, staff was asked to provide additional information
about the Authority's rental property portfolio.
ANALYSIS
Attached as pages C78-C79, is a table listing the Authority's residential rental properties. The
table includes the "fixed costs", insurance and property taxes, and the monthly rental rates.
Maintenance costs vary from year to year and property to property. For example, in some cases
the tenant participates in maintenance.
I
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TABLE 1 Q)
AUTHORITY RENTAL HOUSES
------------------
------------------
PROPERTY FORMER OWNER MUNICIPALITY TYPE OF TENANT 1994 1994 1994 1995
NUMBER PROPERTY INSURANCE TOTAL MONTHLY
TAXES PREMIUMS FIXED COSTS RENTAL RATES
F1A-3 LAUDER BRAMPTON DESIGNATED 1463.80 21225 1676 05 450 00
F1A-21 PEACHEY BRAMPTON · PRIVATE 5005.79 13805 5143 84 000"
F1A-34 ROBINSON BAAMPTON PRIVATE 21n 30 172.77 2350 07 959.00
F2A-8 MORAAL BRAMPTON DESIGNATED 3038 32 21225 3250 57 45000
F3A-66 MciLROY BOLTON DESIGNATED 1466 57 406 12 1872 69 45000
F3A-l01 CANNON CALEDON PRIVATE 528 46 2507 553.53 950 00 !::
F4A-4 LAMONT KING PRIVATE 1820 95 17277 1993.72 1258 00 J>
F4A-17 LYNCH-STAUNTON VAUGHAN PRIVATE 2700.54 187 87 2888 41 1139.00 -<
FaA-ll TAYLOR WOODBRIDGE PRIVATE 2762 08 389 76 3151.84 1032.00 --
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FaA-13 STANDING WOODBRIDGE DESIGNATED 2932.83 15496 3087 79 450 00 -
TASCA WOODBRIDGE DESIGNATED 2149.40 212.25 2361.65 450 00 --
FaA-14 Ul
FaA-15 JACOBS WOODBRIDGE PRIVATE 3791.12 435.00 4226.12 1393.00 Ul
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FaA-16 COOPER WOODBRIDGE PRIVATE 4047.71 24098 4288.69 1236.00 .
FaA-17 DURHAM WOODBRIDGE PRIVATE 3162.60 13949 3302.09 950.00 .."
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FaA-18 FARR VAUGHAN PRIVATE 2514.11 172.22 2686.33 900.00 J>
FaA-19 BARKER VAUGHAN PRIVATE 281341 12512 2938.53 850.00 Z
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F7A-17 SUMMIT HOLDINGS NORTH YORK DESIGNATED 0.00 21225 21225 450.00 om
P2A - 13 KITCHEN MARKHAM DESIGNATED 2471.18 217.33 2688.51 450.00 J>
PaA-19 DUNN BRAMPTON PRIVATE 1603.16 17604 1779.20 1050.00 Z
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PBA-257 NOCERA ETOBICOKE PRIVATE 1904.11 819 1912.30 823 00 J>
PBA-307 WALSH WOODBRIDGE PRIVATE 2653.78 15023 2804 01 949.00 0
PBA-313 HOBBS CALEDON PRIVATE 1080 32 21876 1299.08 812.00 !::
PBA-318 MACKENZIE CALEDON PRIVATE 4064 49 13640 4200 89 97500 Z
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PBA-411 BLAIR BOL TON PRIVATE 6262.53 338 28 8600.81 1800.00 -I .
WF3-2 THOMPSON PICKERING PRIVA TE 2285.28 600 2291.28 69800 . :D
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WF3A-4 ClARKSON PICKERING DESIGNATED 2259.01 21225 2471.26 450.00 -I
WF3A-8 SERRES PICKERING PRIVATE 2311.54 600 2317 54 900.00 0
WF3A-54 BROCKLEHURST PICKERING PRIVATE 2469 16 6.90 2476.06 950.00 Z
WF3A-l0 ROLPH PICKERING PRIVATE 2442 89 6.00 2448.89 900 00 J>
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WF3A-33 WGGINS PICKERING PRIVATE 231154 690 2318.44 1050 00 <
WF3A-43 DOMARESKI PICKERING PRIVATE 2364.08 6.00 2370.08 877.00 en
WF4-59 DAUES SCARBOROUGH PRIVATE 5220 94 583 38 5804.32 746 00 0
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WF4-112 MOYES SCARBOROUGH PRIVATE 2458 86 819 2467 05 1120 00 -<
AH-2 WALKER CALEDON DESIGNATED 1338 09 40612 1744.21 45000 UI
AH-7 PlAXTON CALEDON PRIVATE 114252 15660 1299.12 850.00 0
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BC-6 C.M.HC. NORTH YORK DESIGNATED 3022 11 45832 3480 43 45000 :D
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BOYD -1 BOYD WOODBRIDGE PRIVATE 2119.27 193 83 2313 10 97400 ~
BM-l KENNEDY STOUFFVILLE DESIGNATED 2520 43 266 45 2786.88 450.00 N
BOYD-6 FARR WOODBRIDGE PRIVATE 2244 74 289 88 2534.62 950 00 Ui
. .' CLARE-l PEGG PICKERING PRIVATE 147361 202 79 167640 UI
97500
,-
TABLE 1 "TI
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PROPERTY FORMER OWNER MUNICIPALITY TYPE OF TENANT 1994 1994 1994 1995 1>
NUMBER PROPERTY INSURANCE TOTAL MONTHLY z
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TAXES PREMIUMS FIXED COSTS RENTAL RA TES J>
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CC-3 WOODS KING DESIGNATED 2468.23 21225 2680.48 450 00 ~
GIBl-1C HAMPTON PALGRAVE PRIVATE 2676 88 181.87 2858 75 1238 00 Z
GlAS-1A GLASSCO VAUGHAN PRIVATE 1976.41 10003 2076.44 800 00 en
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GLAS-1C GLASSCO VAUGHAN DESIGNATED 1927.49 212.25 2139.74 450.00 ::D
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GLENH-3 WSHAAT -BOYER CALEDON DESIGNATED 1863.11 212.25 2075.36 450.00 -i
GLENH-2 COLQUETTE CALEDON PRIVATE 1491.63 101.84 1593.47 1026 00 6
GREEN-4 CORRY AJAX DESIGNATED 2544.95 21225 2757.20 45000 z
Hl-2 T A YLOR\DUNN BRAMPTON DESIGNATED 2324.11 212.25 2536.36 900 00 . 1>
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P8A-310 GROGAN BOLTON PRIVATE 4202 37 16368 4366.05 1135.00 <
F4A-4B LAMONT KING FARM UNIT 72474 19642 921.16 1086.62 en
GLAS-1B GLASSCO VAUGHAN FARM UNIT 4251 86 51287 4764.73 778.00 0
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HL-9 RAYNER BRAMPTON PRIVATE 1767.87 000 1767.87 0.00 .oo ~
FJA-64 BECKETT BOLTON PRIVATE 2037.25 291.69 2328.94 779.00 tIl
0
GLENM-12 WALKER UXBRIDGE PRIVATE 15047 357 03 507.50 704 00 1>
NE -11 EDWARDS CALEDON PRIVATE 1974.75 0.00 1974.75 1676.00 ::D
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WF4-187 KADIKAR SCARBOROUGH PAIVA TE 3787 53 547.87 4335.40 1200.00 -
WF4-202 WARD SCARBOROUGH PRIVATE 2528.36 0.00 2528.36 1500 00 N
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· HOUSE PRESENTLY VACANT ~
.. NO MARKET RENTAL RATE AVAILABLE ~
... LIFE TENANCY- TENANT RESPONSIBLE FOR TAXES.INSURANCEAND MAINTENANCE OF HOUSE 1>
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cao MAY 12, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #2/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
9. RENTAL PROPERTIES (CONTD.l
-Summary Information
There are three types of tenants identified. Private refers to properties which are rented at market
value to people who have responded to our advertised process. Some of these houses are rented
to staff of the Authority at market rents.
"Designated" refers to houses rented to staff of the Authority under Personnel Policy 14, "Rental of
Authority Dwellings to Designated Staff". These houses, some of which are within the
Conservation Areas, are provided to staff who provide on-site security and support. Staff pay 50%
of the market value by payroll deduction and 50% as a taxable benefit. The Authority is in the
process of phasing out designated houses. However, some buildings within the areas cannot be
rented to the public.
"Farm Unit" refers to houses and lands rented as a unit for agricultural uses.
In 1994, the rental properties portfolio generated a net revenue to the Authority as follows:
Revenues $628,362
Expenses $417 .380
Net Revenue $210.982
These funds are available to pay a variety of maintenance and other costs. The portfolio is
reviewed regularly to ensure that market rents are being charged and that net revenues are
generated. Properties which are too expensive to maintain are disposed of, or demolished,
depending on the nature of the property on which they are located. If the lands are within the
Authority's acquisition plan, the house will be demolished.
If the land and house are surplus to the Authority's needs, the Authority's disposal of lands policy
is followed. The funds from sale of surplus lands must be used for capital purposes and are subject
to provincial approval. It has been in the interest of the Authority to maintain a viable rental
portfolio since this produces net revenues which support the operating requirements of the
Authority.
For information contact: Jim Dillane, extension 220.
TERMINATION
ON MOTION, the meeting terminated at 9:45 a.m., May 12, 1995.
Richard O'Brien J. Craio Mather
Chair Secretary-Treasurer
Ibb.
~ Working Together for Tomorrow's Greenspace
"'the metropolitan toronto and region conservation authority
minutes
C81
JUNE 23, 1995 FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
The Finance and Administration Advisory Board met in the Board Room of Black Creek Pioneer
Village, 1000 Murray Ross Parkway, Downsview, on Friday June 23, 1995. The Chair, Richard
O'Brien, called the meeting to order at 8:30 a.m.
PRESENT Chair Richard O'Brien
Members Patrick Abtan
Margaret Black
Raymond Cho
Brian Harrison
Frank McKechnie
Jim Witty
ABSENT Members Norman Kelly
Eldred King
Case Ootes
MINUTES
Res. #F26/95 Moved by: Raymond Cho
Seconded by: Norman Kelly
THAT the Minutes of Meeting #2/95 be approved.
CARRIED
C82 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
1. PURCHASING POLICY AMENDMENT
-Tender Opening Committee
KEY ISSUE
This report recommends an amendment to the Purchasing Policy to change the membership of the
Tender Opening Committee.
Res. #F27 195 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Policies and Procedures for Purchase
of Goods and Services and Disposal of Equipment be amended by deleting paragraph 2 of Section
1.2, Purchasing Limits and Authorization lfound on page 1 of the policyl, and substituting the
following:
All tenders shall be opened in the presence of a Tender Opening Committee, which
Committee shall be comprised of a member of the Authority, a member of the Authority
who is a member of the Finance and Administration Advisory Board (if available), the
Chief Administrative Officer/Secretary-Treasurer or his/her designate, and a Director.
CARRIED
ANALYSIS
The Authority's Purchasing Policy provides for the creation of a Tender Opening Committee. The
existing clause requires a member of the Executive Committee, a member of the Finance and
Administration Advisory Board if available, the Chief Administrative Officer or his/her designate,
and two other senior staff members. "Senior staff" refers to the Chief Administrative Officer and
the directors. When the Authority had four directors, it was somewhat easier to meet the terms of
the policy.
The revised membership ensures adequate accountability to protect the integrity of the process
while providing greater flexibility in organizing meetings of the Tender Opening Committee.
Report prepared by: Jim Dillane, extension 220.
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23.1995 C83
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
2. 1996 BUDGET GUIDELINES
KEY ISSUE
This report proposes 1996 Operating Budget Guidelines.
Res. #F28/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 1996 Operating Budget be prepared
on the basis of provincial and municipal funding being at the same level as 1995;
AND FURTHER THAT staff be directed to continue to monitor and report to the Board, as
necessary, on the 1996 financial requirements of the province and the member municipalities.
CARRIED
BACKGROUND
Each year staff recommend guidelines for the preparation of the budget for the next year.
Guidelines are needed in June to facilitate preparation of detailed estimates for the September
meeting of the Finance and Administration Advisory Board. The preliminary estimates form the
basis of submissions to the member municipalities in the fall.
The preliminary estimates provide an indication of expenditure needs to enable the Authority to
complete its projects and programs in the coming year. Matching of expenditure needs with
funding from the Authority's partners produces the final budget in March. The Authority's
municipal funding partners each have their own guidelines and processes which the Authority
endeavours to accommodate.
ANAL YSIS
In 1996, the Authority will have to deal with a number of budget issues including:
. the scheduled end of the social contract lMarch, 19961 which could have an estimated cost
of $60.000
. the likely end of the special funding for conservation land property taxes at an amount of
$281,000
. the compound impact of several years of modest inflation which has been ignored because
of constraint lfor 1995. inflation is predicted to be close to 3%1
. the potentiaUmpact of .the..fsderal government's-r.eduction-in transfers to the province
which will be passed through in some form to municipalities and other institutions
. the impact of the new provincial government's stated intent to reduce expenditures and cut
taxes lpresumably reducing some transfer paymentsl
. the impact of stalled economic growth and continued recessionary times
The Authority has yet to receive specific budget guidelines or indicators from any of its member
municipalities or the province. Informal discussion suggests that the most optimistic guideline is
keeping 1996 provincial and municipal funding at the 1995 level.
C84 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
- .-
2. 1996 BUDGET GUIDELINES CCONTD.)
As a result of a number of strategic planning and creative thinking sessions, staff is proceeding
with a variety of actions to improve revenues and decrease expenditures. These initiatives are on-
going and the results will be reflected in the Authority's budget proposals.
The Authority's admission fees and prices for goods and services are reviewed each year. These
and other revenues constitute almost one third of the Authority's total revenue. Staff will report
on the fee schedule as part of the budget process.
Given the number of uncertainties, staff recommends proceeding on the basis of 1996 funding
being maintained at the 1 995 level. As we receive new information, the budget process will be
updated appropriately.
Report prepared by: Jim Dillane, Extension 220
3. 1995 FINANCIAL PROGRESS REPORT #1
KEY ISSUE
This is the first Financial Progress Report for the year 1995.
Res. #F29/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE AUTHORITY THAT Financial Progress Report #1, dated
May 28, 1995 lpages C85-C96) be received;
CARRIED
BACKGROUND
As part of the Authority's ongoing financial management program, staff provide regular financial
progress reports describing activities to date as measured against the 1995 approved budget.
ANALYSIS
Comments by Authority -staff-explaining significant variances are contained in the text of the
Financial Progress Report. The first page identifies in summary form, the significant variances. As
always, staff will monitor revenues and expenditures and take appropriate action between now and
year-end to ensure that the approved budget objectives are met.
Report Prepared by: Ralph Kofler, extension 274.
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C85
SECTION I -ITEMS FOR AUTHORITY CONSIDERATI~~
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At this early point in the year a modest corporate surplus of $39,500 is projected for year end 1995. Significant Z
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1 ) Employment Programs are government sponsored, job-creation programs. - ~
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Major projects in 1995 are Environmental Services (Rehabilitation & Planting), Fisheries Plans, Water Quality ." ~
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CAPITAL BUDGET 0 co
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Project for Valley and Shoreline Regeneration in the Municipality of Metropolitan Toronto, 1992-1996 2
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Interim Greenspace Protection and Acquisition Project 1993 - 1995, Projected at budget. Significant acquisitions m Z
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include: Former Kleinburg Hills Estates Property: 67.55 acres of flood plain and valley land in City of Vaughan. -i z
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Former Blue Winter Investments property: 15.413 acres of flood plain and valley land in City of Vaughan. Former 2 m
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Metro Toronto property: 19.5 acres and 15.3 acres of flood plain and valley land on Lower Don River and Don - z
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Snelcrest Gardens property: .173 acres of valley land in Town of Caledon. Former Runnymede Development m 0
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property: 6.0 acres of flood plain and valley land in Town of Ajax. Former Bramalea property: 7.391 acres of flood en Z
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THE METROPOLITAN TORONTO AND REGION CONSERVATION AUTHORITY Page 5 =i
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FINANCIAL PROGRESS REPORT - OPERATING s:
MAY 28, 1995 (I)
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($OOO'S) 0
DIVISIONAL SUMMARY ,:0
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DIVISION ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET -t
BUDGET MA Y 28/95 OF BUDGET __IQ Q~~ ~!.J_~!!~-.9~~_FV(~~Q~R) J: c-
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GROSS EXPENDITURES: n ..
Finance & administration 3,948.2 1,629.5 41.3% 3,998.2 50.0 1.3% 0 CD
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Watershed Management 4,653.0 1,657.5 35.6% 4,711.6 58.6 1.3% en en
Facil~ies & Operations 12,092.0 4,436.6 36.7% 12,124.4 32.4 0.3% 6 ."
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Vehicle & Equipment 104.4 54.3 52.0% 120.5 16.1 15.4% )> z
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Total 20,797.6 7,777.9 37.4% 20,954.7 157.1 0.8% Z
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REVENUES: J>
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Operating & other 8,844.7 3,551.0 40.1% 9,066.3 221.6 2.5% s:
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Total 8,844.7 3,551.0 40.1% 9,066.3 221.6 2.5%
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NET EXPENDITURES '7,---_1JJ~!?g,!J ___.__.4,2213.9 35.4% "7"7.-,1.1 &~8~~_ 164.51 '-0.5% -I
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SOURCE OF FINANCING: c
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Municipal levy 8,276.0 0.0 8,276.0 0.0 0.0% 0
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MAY 28, 1995 , 0..
($OOO'S) =4 J>
m 0
DIVISION: Finance & Administration s: ~
en Z
PROGRAM ANNUAL Y- T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET ." ~
BUDGET MAY 28/95 OF BUDGET TO DEC 31 1995 O"ER/(~ND~R) __..._. 0
::c ~
$ $ % $ $ % :I> -t
C 5
-t
GROSS EXPENDITURES: :J: Z
Administration 2,321.6 885.2 38.1% 2,416.6 95.0 4.1% 0 J>
::c 0
Communications 260.2 82.4 31.7% 260.2 0.0 0.0% =4 <
Rental properties 498.9 207.6 41.6% 498.9 0.0 0.0% -< en
0
Taxes and insurance 867.5 454.3 52.4% 822.5 (45.Q) -5.2% 0 ~
- . - . ----- 0 -<
Z ~
Total 3.948.~ .. 1 ,6?~~~ 41.3% __~!~8.2 50.0 1.3% ~ 0
.-. C J>
m ~
REVENUES: ::c 0
Rental properties 995.0 305.2 30.7% 1,045.0 50.0 5.0% :I> :et
-t w
Communications 6.7 0.0 0.0 ,5 -
CD
Interest 200.0 91.6 45.8% 275.0 75.0 37.5% IZ ~
Reserves 1321.51 0.0 0.0% (321.5) 0.0 0.0% c..
c:
Miscellaneous 0.0 - (q:~} 0.0 0.0 Z
_ u _ _ _ ----~-- m
Total 873.5 402.9 46.1% 998.5 125.0 14.3% N
.---.- -----_. ~
...
NET EXPENDITURES ~.Q?1;! .... o.).?EI?,l? 39.9% ~ o-'c-=-g.~~!!]= (?~ -2.4% CD
. CD
. . CJl
n
CD
...
I en n
m CD
0 N
-f
5
Z
-
FINANCIAL PROGRESS REPORT - OPERATING Page 7 I
MAY 28, 1995 ::j
($000'5) m
s:
DIVISION: Watershed Management en
."
PROGRAM ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET 0
.:1:1
BUDGET MAY 28/95 OF BUDGET TO DEC 31 1995 O~!=R/(U~Q~~)__ )>>
-- -- - - -- - ------.--. --- . __n_ $ _ ------ .. - - $ -- --- __n _ -- %-------------------- -- -i--
$ 'l(, c:
-f
:z: '-
GROSS EXPENDITURES: 0 c:
Administration 180.8 72.9 40.3% 180.8 0.0 0.0% :1:1 z
~ m
Plan Review 771.5 303.8 39.4% 771.5 0.0 0.0% N
W
Watershed Strategies 739.9 120.9 16.3% 764.9 25.0 3.4% 0
Resource Science 1,175.9 377.3 32.1% 1,200.9 25.0 2.1% 0 ....
CD
Environmental Services 1,959.9 809.5 41.3% 1 ,968.5 8.6 0.4% Z CD
en en
Less: Internal Recoveries 1175.01 (26.91 15.4% (175.01 0.0 0.0% .
C ."
m Z
-_.~ -------- --- ---------------- ------ :1:1 J>>
l> Z
Total 4,653.0 1,657.5 35.6% 4,711.6 58.6 1.3% -f n
--- ------ - - - - -- ____ .___ __ 0-_- ---------.- .5 m
REVENUES: IZ J>>
Z
Plan review 160.0 60.0 37.5% 160.0 0.0 0.0% c
Watershed Strategies 50.0 25.0 50.0% 75.0 25.0 50.0% J>>
c
Resource Science 98.0 0.6 0.6% 123.0 25.0 25.5% 3:
Conservation services 1,163.1 1,360.4 117.0% 1,171.7 8.6 0.7% Z
Less: Internal Recoveries (175.01 126.91 15.4% (175.01 0.0 0.0% !!i
Reserves 273.8 0.0 0.0% 273.8 0.0 0.0% ~
--.- _.~--------- --------
Total 1,569.8 1,419.1 90.4% _ J ,6?8:1. 58.6 3.7% 5
------- Z
NET EXPENDITURES ~=-~-!-~~~g,-"7~7~7 __ 23~.t 7.7% =-==-- _~I~~~ 0.0 0.0% J>>
C
- <
en
0
:D
-<
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< 0
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en
M FINANCIAL PROGRESS REPORT - OPERATING
en Page 8
U MAY 28, 1995
1$000'8)
DIVISION: Facilities & Operations
PROGRAM ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET
__ _ _ n_ BUDGET W~ Y ?8!9~ OF BUDGET TO DEC 31 1995 qVE~f(~~!?~R}
----- - -- _.- -- -- ---- -----$-- - - -- - $ -
$ % $ %
GROSS EXPENDITURES:
Administration 163.7 65.4 400% 163.7 0.0 0.0%
Enforcement & Safety 455.4 178.5 39.2% 455.4 0.0 0.0%
Conservation educalion:
-Field centres 2.008.7 8570 42.7% t.9840 124.71 -1.2%
II) - Kortright centre 1,154.0 5255 45.5% 1,200.0 46.0 4.0%
en
en Conservation recreation 3.922.9 t ,435 7 366% 3,934 0 11. t 03%
.-
M Black Creek Pioneer Village 3.113.7 948.0 30.4% 3.1137 00 00%
N Marketing 371.2 1477 398% 371.2 0.0 00%
w Food service 902.4 2788 30.9% 902.4 0.0 0.0%
Z ---- .------ . --- - - -
:)
.., Total - - -. ~ g!Q.~g.Q 4,436.6 36.7% 1?1?~.4 32.4 0.3%
an Zl
en 0' REVENUES:
- i=
M Enforcement & Safety 00 0.0 0.0 00
.... <(
Q a: Field centres 1.903.9 6254 32.8% t.883.2 (207) -1.1%
ex: w Kortright centre 4986 3t 10 62.4')(, 5372 386 77%
<I: C
0 U; Conservation recreation 1.467.0 333.8 228% 1.466 0 (1.0) -0.1%
ED Z Black Creek Pioneer Village 1.456 2 224.1 154% 1,456.2 0.0 0.0%
> 0 Food service 921.3 234.7 255% 9263 5.0 0.5%
ex: (,)
0 Marketing 50.0 0.0 0.0% 50.0 0.0 0.0%
en ~ Reserves 0.0 0.0 0.0 00
:> -.. - - --
Q a:
<I: 0 Total 6.297.0 1.7290 275% 6,318.9 21.9 0.3%
Z ~
0 I-
i= ::l NET EXPENDITURES ,_~= .~~~!~~.9_ _ -.., p~y.~ 46.7% - ?!~9~.? 10.5 0.2%
<( ~.. .__.-. --.
~ a: ATTENDANCE:
Iii 0 Kortright centre:
Z u.
:E en - 1995 120.000 70,553 588% 130,000 10.000 8.3%
~ - 1994 120.000 61.102 509% 120.326
Q w Conservation area:
<I: !::
Q . - 1995 546.000 57.064 10 5% 546,000 0 00%
Z - - 1994 620.000 62.394 101% 456.283 0.0%
<I:
w Z Black Creek Pioneer Village:
U 0 - 1995 \80.000 23.210 1 2 9% 180.000 0 00%
Z i= - 1994 193.000 37.645 195% 193,663 00%
<I: (,)
Z w
u:: en
(I) n
m CD
n .,:.
-l
5
2
-
FINANCIAL PROGRESS REPORT - OPERATING Page 9 I
MAY 28, 1995 ::j
($OOO'S) m
s:
DIVISION: Vehicle & Equipment Reserves (I)
."
PROGRAM/ACTIVITY ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET 0
.::0
- -- -- .-- -- - -- ---. ..------------ - .. -- BUD_GE!__ _ M!'Y g~!9~_ 9F ~l!DG.ET _._ __ ____!Q~E.~_~U~~ OyE_RJ.(~~~~t__ )>
$ $ % $ $ % C
-l
::z: <<-
GROSS EXPENDITURES: 0 c:
Vehicles: ::0 Z
~ m
New 0.0 0.0 0.0 0.0 N
(oJ
Replacement 342.1 131.2 38.4% 364.5 22.4 6.5% n .
0 ...
CD
Equipment: 2 CD
~ (J'I
New 0.0 0.0 0.0 0.0 C ."
Replacement 132.0 62.8 47.6% 125.0 17.0) -5.3% m Z
::0 J>>
)> z
-l n
0.0 0.0 0.0 0.0 .5 m
Food Service Equipment: 12 J>>
z
Proceeds on Disposal 171.21 158.71 82.4% (104.01 (32.81 46.1% c
J>>
Maintenance & Repairs 301.5 99.4 33.0% 285.0 (16.51 -5.5% C
Internal Recoveries (600.0) 1180.4) 30.1% _ (55~.<?) 50.0 -8.3% i:
- ----- ----- ... Z
Total 104.4 54.3 52.0% 120.5 16.1 15.4% en
-t
- ---- -- --- -- - - - --- - -- +- -------- ~
REVENUE: -t
Reserves 104.4 0.0 0.0% 120.5 16.1 15.4% 6
-- ------ - -.- . z
NET EXPENDITURES 0.0 54.3 _u_ _ ___ Q,Q. =-c~~. (Q.Q) -100.0% J>>
-- -.. -- C
_. _ .n._' <
en
0
:D
-<
GJ
0
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-=
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0 ~
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0 0
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- ~
TlE IoEmOPOUTAH TORONTO AN) REGION CONSERVATION AlffitORrTY Page 10 I Z
C
ANANCIAl PROGRESS fEPORT - CAPITAL =i ~
MAY 28. 1995 m C
($000'S ) 3: 3:
PRO.ECT ANNUAl Y-T-D PERCENTAGE PRO.EClED VARIANCE FROM BlDGET Z
.." !!i
BWGET MAY 28/95 OF BlDGET .n __ _ _I~ Q~~ ~~ !~~_.Q~!y(~~E!t. _' _____. 0
---------------,_._----- ,----------" ._. $ $ " :tI ~
l> -I
GROSS EXPENlITUfES: c: i5
-f
:I: Z
Anance & Administ..lion Projects 0 ~
Waterfront open space acq 1.000 0 434.1 434% 1.000.0 0.0 00% :tI C
Greenspace Ulnd Acquislion 3.500 0 2.276.7 650% 3,500 0 00 0.0% ~ <
en
Niagara Escarpment Acq 6500 3.2 05% 6500 00 00% 0
Canada Post Property 1,2500 381.8 305% 1.250 0 00 0.0% 0 :II
Metro Ulnd AcquistJon 00 0.0 00 00 0 -<
Jolly Miller land Acquisition 3.300.0 00 0.0% 3,300 0 00 0.0% Z lKI
en 0
Altona Forest Property 1.100.0 500 4.5% 1,100.0 00 00% 6 ~
Administration Office 500.0 0.0 0.0% 5000 . 00 0.0% m :II
:tI C
Watershed Management Projects: l> ....
Valley & Shoreline Regeneration 1.0850 197.5 182% 1.C)g5S 105 1.0% -f Co)
'0 -
York Erosion 100 00 0.0% 10.0 0.0 0.0% CD
Toronto Islllnds E/C 1.3000 485.1 373% 1.300.0 00 00% IZ ~
Dixie 1 Dundas Darnlge Centre 5000 3.8 08% 500.0 00 00% c..
c:
Brickwork. Rehabihblion 2,400.0 1296 5.4% 2.400 0 0.0 0.0% Z
Metro RAP Implementation 1.0000 00 0.0% 1.0000 00 0.0% m
Keating Channel 160.0 0.0 0.0% 160.0 00 0.0% N
Keating - Special Projects 6.6 !"
..
Waterfront Development 4.099.3 535.7 131% 3.892.8 (206 5) -5.0% ~
Etoblcoke Motel Strip Project 4,8000 281.5 59% 5.200.0 400.0 83% III
ftecl'Mllon & TraU. Project.:
Cons. Area. Development 885.0 84.9 9.6% 891.4 8.4 0.7%
Cons. Education Development 10.0 0.1 10% 10.0 00 0.0%
BCPV development 300 00 00% 300 00 00%
Greater Toronto Regiol1ll Trail __~!!...._JQ..1. 34.7% 30.0 0.0 00%
- --. *--- - ---
Total __ ~7,<<:iO~ ~____~!~~~:Q 177% ~7,81~.7 210.4 08%
_u__
RE'-'=NlE (Including Reserves) ___ !!~lg.~___~,~~~ 428% 6.~~ !4~6) -06%
tEl EXPENDfT\JRES __ 20,596 8 1.~!8. L 91% ~-~ ~~!!~-~ _O~_ _ _' ~~.~ 1.2%
SOURCE OF ANANCING: 0
Provincial glllnt 10.003 8 644.7 9.855 8 (1480) -1.5% CD
III
Municpallevy __JQ,~~:~_----.! ~'- 1~.~5Q t020 1.0%
----
SURPLUS/JlEACm =_.~~_==~Q=~=~H&l~.~) !3OOO1 (3Oq0)
C96 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
.-
4. PURCHASING POLICY AMENDMENT
-Staff Authorization of Invoice Approval
KEY ISSUE
This report recommends that the position of Supervisor, Conservation Areas, be added to the list of
staff authorized to approve invoices for payment.
Res. #F30/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the position of Supervisor, Conservation
Areas, be added to Appendix 2, "Designated staff authorized to approve invoices for payment in
respect of goods or services", Policies and Procedures for Purchase of Goods and Services and
Disposal of Equipment, at an upper limit of $2,500.
CARRIED
ANALYSIS
Appendix 2 of the Authority's Purchasing Policies, outlines those positions which can approve
invoices for payment:
Position Limit
CAO/Secretary- Treasurer Unlimited
Director Unlimited
Manager $10,000
Curator, BCPV $10,000
It is recommended that the position of Supervisor, Conservation Areas be added to the list in order
to expedite the processing of invoices originating within the conservation areas program as well as
for the vehicle and equipment pool. The conservation areas operating budget is one of the largest
operating budgets of the Authority, with most of the spending occurring during the busy summer
months. This amendment will result in a more efficient process, particularly during absences, such
as vacations.
Report prepared by: Rocco Sgambelluri, Extension 232
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C97
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
5. APPRO V AL OF ACCOUNTS
-January to May, 1995
KEY ISSUE
This is the first Financial Progress Report for the year 1 995 and approval of accounts for January
to May, 1995.
Res. #F31/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT expenditures for the months
of January to May, 1995, in the amount of $12,658,900 be approved.
CARRIED
BACKGROUND
The Authority's Rules of Conduct, Section 21cl, requires the Executive Committee to approve and
authorize payment of all accounts within the approved budget, in accordance with any monetary or
other limits, set by the Authority. It is the Authority's practice to include the Approval of Accounts
with the regular Financial Progress report.
Report Prepared by: Ralph Kofler, extension 274.
6. DIRECTORS AND OFFICERS LIABILITY INSURANCE
-Metropolitan Toronto Requirements
KEY ISSUE
This report summarizes the Authority's Directors and Officers Liability Insurance in the context of
guidelines established by Metropolitan Toronto.
Res. #F32/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT the report dated
June 5,1995, on Directors and Officers Liability Insurance be received and the Municipality of
Metropolitan Toronto be advised that the Authority's insurance coverage is in conformity with the
guidelines established by Metro Toronto in Clause No.7, Report No. 14 of the Corporate
Administration Committee adopted by Council on April 19, 20, 21, 1995, with the exception that
the Authority's limit of insurance is $1,000,000.
CARRIED
C98 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II - ITEMS FO~ EXECUTIVE CONSIDERA TI~~
6. DIRECTORS AND OFFICERS LIABILITY INSURANCE (CONTD.)
-Metropolitan Toronto Requirements
BACKGROUND
Attached, as pages e99-11 0, is a communication dated April 28th, 1995, from the Municipality of
Metropolitan Toronto advising of a policy and procedure entitled, Risk Management Policy - Director
and Officer Positions Outside the Metropolitan Corporation, and Its Agencies, Boards and
Commissions. Staff contacted the Authority's insurance broker, Alexander and Alexander, Reed
Stenhouse, asking that they review the Authority's coverage in the context of the Metro Toronto
guidelines. A copy of the Reed Stenhouse response dated April 25th, 1995, is attached, as pages
C99-110.
ANALYSIS
The letter from Ms. Lyne Turmel, Senior Vice President, advises that the Authority complies with
Metro Toronto policy with one exception being the Authority's limit of liability is $1,000,000 in
each policy year. Metro Toronto recommends a minimum of $2,000,000.
In 1994, the Authority requested a quotation on $3,000,000 limit of liability. The additional
premium cost was considered not affordable due to budget constraint. Also, Reed Stenhouse
advised that the risk of a successful claim in excess of $1,000,000 was limited.
When the policy comes up for renewal in October of 1995, staff will seek a quotation at the
$2 million and $3 million limits.
Report prepared by: Jim Dillane, Extension 220
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23.1995 C99
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION - - -
--
~\ METRO CLERK 55 John Street
Stn. 1071. 7th Rr.. Metro Hall
. Toronto. ON. MSV 3C5
Jot Novina Wong Fax (416) 392-2980
MetroIJO/ltafl CJwk Telephone (4151 39 2-8670
/ oq.: Ralph Walton
../TAN ~ Decuty MerrotJO/llan Cien<
-- . -. . ..
April 28. 1995
- J 1 i;~J
~--'
'-J\J
. ~
Mr. Craig Mather -
;
Chief Administrative Officer/Secretary-Treasurer - .
Metropolitan Toronto and Region
Conservation Authority
5 Shoreham Drive
Downsview, Ontario
M3N lS4
Dear Mr. Mather:
, I am enclosing for your infonnation and any attention deemed necessary, Clause No. 7 contained in
Report No. 14 of The Corporate Administration CO!":'1mittee, headed "Metropolitan Councillors and Staff
on Outside Boards of Directors", which was adopted, as amended. by the Council of The Municipality
of Metropolitan Toronto at its meeting held 0" April 19, 20 and 21. 1995.
May I draw your attention to the amendment by Council found at the beginning of the Clause.
Yours truly,
r /,~'
Metropolitan Clerk
R. WaJton/csb
Enc!.
Sent to: Members of Metropolitan Council
Metropolitan Department Heads
Agencies, Boards and Commissions
C100 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
--
,..,CIP..
(a-1.l~; METRO CLERK
~ t9o~
0.0 c~
OL:i"" ~
Clause embodied in Report No. 14 of The Corporate Administration Committee, IS adopted by the
Council of The Municipality of Metropolitan Toronto It its meeting held on April 19, 20,
and 21, 1995.
7
METROPOUTAN COUNCILLORS AND STAFF ON OUTSIDE BOARDS OF DIRECTORS.
(The Jferropoiitan Council on April 19. 20 and 21. 1995. amended this Clause by amending the
recommendaClon embodied In the Joint report dared .'vfarcr. 13. 1995. from the CommissIoner o[ Finance and
Treasurer and the Metropolitan Soiicitor. by adding thereto the words ~and applied to ail appointments by
Council of ,'vfetropolitan Counciiion. Metropolitan staff and other citi=ens to positions on outside boards and
organ~ations ~, so that such recommendation shali now read as foliows:
~ It is recommended that the attached polic;.' and procedu.re, entitled' R.isk Managemem Policy _
Director and Officer Positions Outside the Metropolitan Corporation. and its Agencies. Boards and
Commissions', be adopted and appiied to ail appointments by Council ofMeuopolitan Counciiiors.
Metropolitan staff and other citizens to positions on outside boards and organi=ations.~)
The Corporate Administration Committee recommends the adoption of the following joint report
(March 13, 1995) from the Commissioner of Finance and Treasurer and the Metropolitan Solicitor:
Purcose:
To establish a risk management policy and procedure to apply when appointing Metropolitan Council
Members and staff to positions on outside boards and organizations.
Recommendations:
It is recommended that the attached policy and procedure. entitled "Risk Management Policy - Diredor
and Officer Positions Outside the Metropolitan Corporation. and its Agencies. Boards and
Commissions", be adopted.
Council Reference/Backcround:
At its meeting on January 26. 1994. Metropolitan Counc~ amended aause No.6 of Report No.1 of
The Pari<s. Recreation and Property Committee. entiUed "Hockey Hall of Fame and Museum
Appointments to Board of Directors". as follows:
~ Is further I'8COmmended that the Commissioner of Finance and the Metropolitan Solicitor be
requested to jointly submit a report to the Managemem Committee within six weeks' time on the
following matters:
-
- - C101 "
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
2
(' ) whether the Metropolitan Corporation would automatically indemnify or hold harmless its
representatIVe on any Board of Directors of an entity wnlch is not an Agency. Board or
Commission of the Metropolitan Corporation;
(2) whether the dire~ors' and officers' liability insurance held by such entrties are satisfactory In terms
of:
(i) amount of coverage:
(iij type of claims covered (soecIfically whether the Iiaoility for employ~s' wages are
covered): and
(iii) whether the insurer must notify the Metropolitan Corporation and ItS representatives on
the Soare if there is to oe a change in status of the Insurance: and
(3) wnetner. if the Metrooolitan SoIic:tor and the Commissioner of Finance are not satisfied with the
insurance held by such entities. Metropolitan Toronto's reoresentatlVes on the boar::! ot such
entities snoulc:: resign..
At its meeting on April 6, , 994. the Management Comml!tee conSloered the jOint report (Marc~ 21.
19941 of the Commissioner of Finance and the Metropolitan Soiic:tor as Clause No. 21 lal of
Report No. 13 of 7he Management Commmee wnich report adVisee that the Metropolitan Corporation
could not provide indemnification or otherwise act as an insurer with resoeC'.: to representation on
OutSide 9cards by its Council members or employees. This report also acvlsed that the oevelooment
of a policy and procedure with respe~ to outSide directorships required crrtena for evaluating the
inoemnificatlon proviSIons and insurance coverage. The collectIon of sucporting information from
Council members and Staff was in process. The final item addressed in this reoort dealt with wnerher
or not Metropolitan 7oronto representatIVes on outside boards shOUld resign if indemnification and;' or
insurance was not satisfactory to the Metropolitan Solic:tor and :he CommIssioner of Finance and it
was proposed that thiS issue be addressed in a future report after the policy and procedures had been
developed. It was agreed that a further report to Council would be made once a review of current
directorships had been completed. and the proposed policy and procedure regarding these aspects
of outside directorships had been drafted.
Discussion:
The Municipality of Metropolitan Toronto cannot provide indemnification to its elected officials or
employees who serve on outside organizations as officers or direC'.:ors. It does. however. recognize the
contribution such persons make to the community and will assist all Council Members and employees
in protectlng themsetves from personal liabaity through the establishment and review of indemnification
provisions and insurance coverages.
Metropolitan Toronto receives requests. from time to time. from various organizations to appoint a
Member of Counci or other senior staff persons to the position of Director on that organtzaUon's
Board. In our opinion, It should be the policy of the Metropolitan Corporation. with respect to both
existing and new positions, that Metro will not request any Councn member or other staff person to
accept such an appointment untess the outside organization has In place satisfactory indemnification
for Its Directors, and has purchased insurance coverage which will protect the Directors and Officers
of the organization.
JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95 -
C102
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
3
In order to implement this policy, the aerk's Department will maintain a list of all orgamzations whIch
have requested appointments. Pnor to any appointments being made. this listing will be revIewed and
approved by the Treasury Department and the Metropolitan SoIicrtor as to the adequacy of the
organization's indemnification and insurance program to protect its ::lirectors and Officers. Any
organization not maintaining insurance or providing indemnification as stloulated will De removed from
the list. Any new organization wishing to be added to the list will be reqUJrec to complete the
questionnaire attached to this policy, for review by the Treasury Department and the Metropolitan
Solicitor.
The Commissioner of Finance and the Metropolitan Solicitor continue to collect information from
outside organization's on which Counca members and employees serve as Directors or Officers. It is
expected that an interim listing of the findings of this survey. with respect to indemnification provisions
and insurance. will be available early in 1995 and will be provided to the Clerk's Department in order
to commence the implementation of the new procedure with respect to appointments by Metropolitan
Council. If any organizations. existing or future. are found to be without adeouate indemnification
provisions or insurance, a further report will be made to Metropolitan Council wrth reseect to these
specific organizations.
ConcluSIons:
The policy and procedure developed by the Commissioner of Finance and the Metropolitan Solicitor
should be adopted by Metropolitan Council and be distributed to all Council Memoers. Department
Heads and other senior sraff to inform and guide these individuals wrth respect to the responsibilities
associated with serving as a director or officer of any outside orgamzatlon and rurtner. to assist In the
establishment of reasonable. prudent gUIdelines with respec: to such outside aopointments.
Summary Chart:
This report conforms with the following:
Corporate Personnel and
Council Approved Three-year Plan (n/a) Administrative Policies (n/a)
Approved Capital Budget (n/a) Approved Current Budget (n/a)
Standing Committee Approved
Program Priority (n/a) Metro Official Plan (n/a)
Contact Name and Teleohone Number.
Gil Paterson
Director, Financial Services
392 -6256
Margaret A F'lSCher
Senior Solicftor
392-8054
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C103
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
4
(Risk Management Policy
Director and Officer Positions
Outside The Metropolitan Corporation
and its Agencies. Boards and Commissions.)
Policy Statement.
The Municipality of Metropolitan Toronto receives requests. from time to time. from various
organizations for the Metropolitan Corporation to appoint a Member of Councilor other senior staff
persons to the position of Director on that organization's Board. It is the policy of the Metropolitan
Corporation. with respect to both existing and new positions. that it will not request any Council
member or other staff person to accept such an appointment unless the organization has in place
satisfactory indemnification for its Directors. and has purchased insurance coverage which will protect
the Directors and Officers of the organization.
Outside activities may also carry some risk of personal liability. particularty if the individual serves as
a director or an officer of the outside orgamzation. ThIS policy is intended to assist Metropolitan
Councillors and employees in reducing the risk of personal liability and in maximIZing financial
protection in the event that liability is Imposed as a result of sue:", activities.
The Municipality of Metropolitan Toronto suo ports its elected offiCials ana employees in contributing
their time and talents to community actIVIties including acting as directors. officers ana other leaoers
of both certain non-profit and for-profit orgamzations. These activities not OnlY represent good
corporate and personal CItIZenshIp but may also result in growth and fulfilment for the offiCials and
employees concerned.
In order to implement this policy, the Clerk's Department will maintain a Ii~ of all organizations which
have reauested aooointments. Pnor to any appointments being made. thiS listing will be reviewed and
aporoved by the Treasury Department and the Metropolitan SoliCItor as to the adequacy of the
organization's indemnification and insurance program to protect its Directors and Officers. Any
organization not maintaining insurance or providing indemnification as stipulated will be removed from
the list. Any new organization WIshing to be added to the list will be required to complete the
questionnaire anached to this policy, for review by the Treasury Department and the Metropolitan
Solicitor.
Excluded Organizations.
The issues relating to personal legal responsib~ities. inoemnitication and insurance apply only to
organizations which are formally constituted under Federal or Provincial Companies Acts which include
not only not-for-proflt entities (e.g.. The Hockey Hall of Fame and Museum) and professional
organizations (e.g.. the Municipal Engineers Association) but also business entities which operate for
profit.
Persons serving on certain Boards. Agencies or Commissions of The Municipality of Metropolitan
Toronto are tully indemnified and financially protected against claims arising from bodfty injury, property
damage or wrongful acts which are normally insurable. As well, the Metropolitan Corporation has
numerous committees and 8dvisory bodies which have been established to conslit on or r8Yiew
specific areas of op6umon .., the Jurisdiction of the Metropolitan Corporation or one of Its insured
Boards. Agencies or Commissions. Persons serving on these informal bodies are considered to be
actlng on behalf of the Mat. ~ltan Corporation performing employment related duties. Examples of
such committees woUd mUlde the Partdng Tag Steering Committee. Vending Sub-Commltlee. Taxis
on Patrol Committee. -aring Back the Don" Task Force. Barry Zukerman Amphitheatre Operating and
Programming Committee. Seslon House ~ Committee. etc.
-
C104 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATI~~
5
Boards not included in the Metropolitan Corporation's insurance program and for which indemnification
and insurance should accordingly be obtained include the following:
- Children's Aid Society of Metropolitan Toromo;
- Catholic Children's Aid Society of MetrOpolitan Toronto;
- Jewish Family and Child Service of Metropolitan Toronto;
- Metropolitan Toronto & Region Conservation Authonty;
- Metropolitan Toronto Convention and Visitors' Association;
- Toronto Transit Commission and any related entity: and
- Metropolitan Toronto Zoological Society;
General Discussion
Understand Your Legal Resoonsibilities
Deoending upon the type of outside organization and the position held. various legal duties may be
imposed. It is incumbent upon each person assuming sucn a position to understand these oOligations.
ThiS Policy statement contains general background information conceming these legal obligations for
various types of organizations along witn some loss prevention concepts and technIques whicn may
help to minimize an individual's liaoility exposure when serving as an outside director or officer.
Financial Protection
You may be entitled to indemnification from the outside organization for any liability you Incur as a
result of service to that organization. It is important that not only the indemnification provisions of the
outSide organization's charter or by-laws be reviewed. but also the financial ability of the organization
to ac:ually fund any sucn indemnity,
The outside organizatIOn should purchase directors' and officers' liability insurance coverage to provide
finanCIal security with respec: to the indemnification. It IS important that this insurance be reviewed in
terms of limit. deductible, and breadth of coverage. It is possible that this type of coverage will not
extend to claims involVing bodily injury and property damage. such that additional details conceming
the organization's general liability insurance may also be required. A brief description of directors' and
officers' liability insurance, along with a general guideline with respect to limits, policy wordings and
a partial listing of insurers which currently write this type of coverage is provided later In this Policy.
The Municipality of Metropolitan Toronto cannot provide indemnification to its elected officials or
employees who serve on outside organizations as officers or directors. It does, however. recognize the
contribution such persons make to the community and will assist aJI Counc~ Members and emptoyees
in protecting themselves from personal liability through the establishment and review of indemnification
provisions and insurance coverages.
Where the MetropoUtan Corporation has been requested to appoint an Individual to serve on an outside
board. such requesr should only be futfilled upon confirmation by the Metropaltan Corporation's Risk
Manager that adequate Indemnification and Insurance coverages are in pAace.
Where an individual is participating in the capacity of an officer or director for an outside organization
(such as a peer or professional association) reslitlng from that IndlviduaJ's emptoyment with the
Metropolitan Corporation. the Metropolitan Corporation will assist the Indtvidual through the review of
Indemnity provisions and insurances.
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C105
.
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
6
In order to obtain the information necessary to evaluate the outside organization' s indemnity provisions
and insurance. a Questionnaire has been developed and is available from the Treasury Department.
All Individuals serving as an officer or director of an outside organization as defined above are to have
thIS Questionnaire completed by the outside organization. The original completed Questionnaire should
be retained by the individual for his/her personal files. with a copy of the completed form and
attachments to be forwarded to the Treasury Department, Financial Services Division. Risk and Loss
Control Section, for review and comment.
Legal Obligations
The Canadian Business Corporations Act. Section 117 and The Business Corporations Act {Ontariol.
section 134 each require that:
.Every Director and Officer of a corporation in exercising his or her powers and discharging
hIS or her duties shall:
(a) act honestly and in good faith with a view to the best interests of the corporation;
and
(b) exercise the care, diligence and skill that a reasonably prudent person would
exercise in comparable circumstances"
Teday's director or officer must be familiar. not only with hiS or her duties as set out in the Act under
which the organization is incorporated. but also about current exposures of the organIZation on which
he or she serves. environmental and tax laws which may impact the organization. new initiatives by
govemment with respect to Health and Safety Acts. and risk management. Directors may be held to
owe duties to the organization. its shareholders. creditors. S".atutory bodies and members of the public
at large.
To bener illustrate some of the eXDosures that a director or officer of an organization might face. the
following lists some statutes and the potential liabilities imposed by same:
Business Corporations Act. 1992 (Ontario) - Directors are jointly and severally liable to the employees
of the corporation for all debts not exceeding six months that become payable for services performed
for the corporation and for vacation pay accrued for not more than twelve months.
Canada Business Corporations Act (Federal) - Directors are jointly and severally liable to the employees
of the corporation for all debts not exceeding six months wages payable to each such employee tor
services performed tor the corporation.
Occupational Heatth and Safety Act (Ontario) - Directors and officers are liable to a fine and/or
imprisonment for the failure to take all reasonable care to ensure the corporation complies with the Act
and its Regutations (e.g.. ensuring a safe workplace).
ErMronrnentaI Protection Ad (Ontario) - Directors and officers are liable to a fine and possible
Imprisonmenll there Is talure to take reasonable care to pr8Y8f1t the corporation from causing or
permitting a conram.... dkscMrge into the nannI envtr'onment wheCher or not the corporation Itsetf
has been prosecuted or comrided.
EnvtronmeraI PI'Ctedion Ad. (Federal) - Directors and officers are liable to a fine and/or Imprisonment
for faiure to dlred. authorize, assent to, acquiesce or pertlcipate in the commission of an offense by
the corporadon (e.g.. the release of a toxic substance Into the environment) whether or not the
corporation Itsetf has been prosecuted or convicted.
C106 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
7
Income Tax Act (Ontario); Income Tax (Federal): Unemployment Insurance Act (Federal); Canada
Pension Plan Act (Federal) . Directors are jointly and severally liable, together with the corporation, to
pay outstanding amounts and interest or penalties for faaure to deduct. withhold or remit required
amounts from employee wages and employer/employee contributions.
Goods and Services Tax (Federal) - Directors are jointly and severally liable, together with the
corporation, to pay outstanding amounts and interest or penalties for failure to remit required amounts.
Other Statutes of concem could include:
- Retail Sales Tax Amendment Act:
- Employer Health Tax Act. 1989 (Ontario):
- Employment Standards Act (Ontario):
- Pension Senefits Act. 1987 (Ontario):
- Construction LIen Act (Ontariol; and
- Ontario Water Resources.
There are also other areas that should be of concern to a director or officer such as:
- alleged mis-statements In financial reports:
- negligence in fulfilling proper administrative functions:
- failure to detect and stop embezzlement of corporate funds;
- failure to file annual report;
- ignorance of corporate books and records:
- absence from board meetings;
- loss to corporation resulting from acquisitions or expansions;
- coroorate debts and delinquencies;
- transactions between corporations having common directors: and
- wrongful dismissal.
Not-far-profit organizations are also regulated, either federally, under the Canada Corporations Act, or
provincially, under the Corporations Act (Ontario). While these Acts do make some allowances with
respect to mitigating liability in recognition of the benevolent Status of a director of a not-for-proftt
organization, the duties as set out in the Acts are generally simUar in many respects to those of a
director or officer of a commercial entity. Directors and officers of not-for-profit organizations are also
required to meet the Standards of diligence and fiduciary duty established by common law.
Some exposures which a not-for-proftt organization's directors and officers might face could include:
- liability associated with the organization or sponsorship of sporting activities in which members
of the public are encouraged to participate;
- the issuance of public statements which might give rise to claims for libel or for negligent
mis-statement:
- the enforcement of rules or regulations upon the organization's members where It could be
alleged that such enforcement is unfair or discriminatory or Improperiy exercised;
- mismanagement of funds; and
- failure to implement proper controls.
-
-
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C107
.
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
8
Managing Risk
Serving as an officer or director of an outside organization can be a rewarding and worthwhile
experience. If duties are performed honestly and in good faith. with proper care and attention. the
benefits of such service in terms of personal satisfaction or professional development will far outWeigh
the risks faced in accepting the role of director or officer.
Whne the legal obligations of a director begin to sound very onerous. these responsibilities are not
difficutt to meet if you undertake the appointment conscientiously, using your own good common
sense and knowledge of prudent business practices in discharging your duties. Some examples of how
you can apply due dmgence in exercising your powers and discharging your duties are as follows:
- avoid any conflict of duty or interest which indudes self-<iealing of any kind. partlcularty in respect
of share transactions that are motivated by knowledge acquired as an insider.
- use reasonable diligence to protect and safeguard the property of the organization, including
confiaential information:
- leam about the constitution of the organIZation and verrfy in general terms that the organization's
business is being managed in accordance with its constitution:
- become. and stay. informed generally about the activities of the organization and the industry of
which it is part in order to be capable of assessing management's operating plan. particularty the
goals. strategies and ability of management to achieve planned goals:
. pay particular attention to the organization's financial transactions and any transactions which
relate to the issue or reacqUisition of shares:
. diliger:tly attend directors' meetings or justify any absence in writing (to be embodied into the
meeting minutes. or at least included in the corporate secretary's records);
- have any dissent from any action of the directors recorded in writing or, if absent from a meeting.
review the minutes at once to determine whether or'not a dissent should be made as a follow-up;
- pay close attention to any broad delegation of power to one or more officers, particularty If the
corporation carries on a business:
- be reasonably well informed about all statutes that impose liability on directors in connection with
corporate acts. such as labour, tax. securities. competition laws. etc.:
- make environmental management part of the business of the organization and ensure that the
organization has a written environmental policy that Includes an emergency plan: ensure that
environmental matters are dealt wtth at each meeting of the board of directors and that the
minutes of the meeting rafted same:
- become and stay Informed about the organization's occupational heatth and safery matters and
ensure compliance with appIlc:abte legislation:
- dearly ascertain your right to Indemnification from the organization under Its charter or by~aws:
and
-
Cl0B JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
-
9
- verity that insurance coverage is provided by the organization with respect to not only its
corporate operations but also the actIVities of its directors and/or officers.
Directors' and Officers' Uability Insurance
Directors' and Officers' insurance provides coverage for liability arising from wrongful acts which are
defined as meaning any error, mis-statement, misleading statement. act, omission, neglect or breach
of duty committed in the capacity of a director or officer. This coverage does not apply to dishonest
or criminal acts, nor will it pay for fines, penalties or punitive damages.
Policy Wordings
A 0&0 policy will provide coverage for both the insured organization as well as its Individual directors
and officers. The coverage for the Individual directors and officers covers the cost Incurred by those
individuals personally where no Indemnification is provided by the organization. The coverage for the
organization insures the costs It might incur to reimburse directors unoer the cOr,Jorate charter or
by-law. Where a default has occurree. sUCr! as a failure to act honestly and In good faith. or in the case
of crrminal actions. the coverage will not acpiy. nor can a corporation indemnify an officer or director.
The deductible ~nder the ;Jolicy acclies to expenses incurred In provlcing a defence ~o a claim against
an officer or director or the Insured organization.
A policy issued to a not-for-profit organization features certain defence provisions such as the duty to
defend. reimbursement for costs incurred before a criminal court rf defence is fully successful, and "first
dollar defence" which means that the deductible does not apply to expenses related to defending a
legal action. Not-for-profit poliCies are also more broadly wnnen In that they do not usually specifically
exclude coverage for libel. slander or defamation of character. wrongful dismissal or discrrmlnatlon in
employment. bodily injury or property damage or pollution.
Suggested Limits by Type of Organization and Asset Size
Type Asset Size Limit of Insurance
Non-Profit $15 - SSO Million S2,OOO.000
Non-Profit Over SSO Million SS.ooo.ooo
All Other S15 - $SO Million SS.ooo,ooo
Over $SO Million $10,000.000
Over SS Billion S50 , 000 ,000
Suggested Policy Requirements
- Severability of Interests
- Coverage Extends to Former Directors and Officers
- Coverage for Prior Acts
- Automatic Coverage for New Directors and Officers
- Automatic AcquisitIOn of New Subsidiaries - 90 days reporting
- 12 Month Discovery Period
- 60 Days' Written Notice of Cancellation (15 Days' Written Notice of Non-Payment of Premium)
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23. ;995 C109
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
. --
10
A Partial Ust of Insurers Currently Writing 0&0 Uab~ity Policies
. Chubb Insurance Company of Canada;
- American Insurance Group (A1G);
- Encon Insurance Managers Inc.;
- Wellington Insurance Company;
- Guarantee Company of North America;
- Reliance Insurance Company;
- Uoyds;
- Stewart Smith ;
- CIGNA Insurance Company of Canada;
- Guardian Insurance Company of Canada; and
- C.N.A
.
- - C1'O JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
rer Reed Stenhouse Umited
Reed Stenhouse Tower. 20 Bay Street
exander Toronto. Canada MSJ 2N9
416-868-5500
Telex 0621961 1
Reed Stenhouse FlICSImde (416) 868.5580
Apri 1 25, 1995
Mr. James H. Dillane. Director
Finance and Administration
The Metropolitan Toronto and
Region Conservation Authority
5 Shoreham Drive
Downsview, Ontario.
M3N 154
Dear James:
RE: Directors & Officers liability
Policy No. 00-14812
Further to your letter of March 30. 1995. we are pleased to confirm
that the above mentioned policy provides the following clauses:
1) Insurer: Encon Insurance Managers Inc.
2) Policy Term: October 20, 1994 to October 20, 1995
3) Annual Premium: 3.690.
4) Limit of Liability: $1.000,000. each policy year subject to a
$10,000. retention each loss corporate reimbursement. In 1994. at
your option. a quotation was provided for a limit of 53.000.000. for
an annual premium of $6.457.
5) ~c~crabi11ty of Int:iest: ih~ pOlicy provides a cruss liabiiity
clause which states that the policy shall apply to each Director and
Officer in the same manner and to the same extent as if a separate
policy had been issued to each.
6) Coverage is afforded by the policy to cover Directors and Officers
who are no longer Directors and Officers at the time any claim are
made against them for a wrongful act.
7) Coverage for prior acts are covered. however. pending or prior
litigation and knowledge are not covered by this policy.
8) Coverage is automatically provided to all newly elected or
appointed Directors and Officers after the inception date of this
policy.
.. ./2
. . - - . '-_.~--- .+. ---. _. - - - - -
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C111
SECTION II - ITEMS FOR EXECUTIVE CONSIDERATION
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Page 2
Mr. James W. Di11ane, Director
Apri 1 25, 1995
9) Any subsidiary acquired or created after the inception date of
this oolicv is covered on condition that written notice of all such
changes, together with full information thereof, is provided to the
Insurer within 90 days of the acquisition or creation.
10) If the insurer cancels this policy for reason other than
non-payment of the premiums, the Directors and Officers shall have
the right within 10 days of the effective date of cancellation or
expiry of this policy and upon payment of an additional premium
calculated at 75t of the annual premium to an extension of the cover
granted by this policy during the period of one year after the
effective date of cancellation or expiry of this policy.
11) Policy may be cancelled by the insurer by mailing a written
notice of cancellation to the Corporation giving not less than 50
days thereafter, such cancellation shall be effective.
James, the above complies with the requirements in the report from
Metropolitan Toronto.
Should you have any questions, please do not hesitate to contact me.
Sincerely yours,
ALEXANDER & ALEXANDER
,.., ,...-.... . ~
n :'~::c\ '~'1 /7L
~el' A.I.I.C., C.R.M.
Seni r Vice President
5213L
~exander
exander
C112 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
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7. ACCOUNTS RECEIVABLE STATUS REPORT
-April 23, 1995
KEY ISSUE
Staff report on accounts receivable as of April 23, 1995.
Res. #F33/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THAT the report on accounts receivable of the Authority as of April 23, 1995, 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 schedule below summarizes the status of receivables, including aging and classification. The
schedule excludes $1,726 in accumulated interest arrears on invoices outstanding for more than
thirty days.
ACCOUNTS RECEIVABLE AGING, BY CATEGORY
(Excluding Municipal Levy and MNR Grantl
As of April 23, 1995
31 TO 61 TO 90 PLUS
CURRENT 60 DAYS 90 DAYS TOTAL %
DAYS
SCHOOLS AND
SCHOOL BOARDS 108,111 17,686 517 231 126,545 26.7
GOVERNMENT 251,215 25,328 - - 276,543 58.4
CORPORA TE,
INDIVIDUAL AND 22,330 1,510 22,654 23,879 70,373 14.9
COMMUNITY
GROUPS
TOTAL 381,056 44,524 -23;171 24,110 473,461 100.0
% OF TOTAL 80.6% 9.4% 4.9% 5.1% 100.0%
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C113
SECTION IV -ITEMS FqR THE INFORMATION OF TH_E BOARD
7. ACCOUNTS RECEIVABLE STATUS REPORT CCONTD.)
-April 23, 1995
Total receivables are not unusually high for this time of year. Amounts.included in the sixty-one to
ninety day category and the ninety plus days category is virtually all due from Wild Water Kingdom
for taxes and water consumption. Wild Water Kingdom indicated that it will not be able to pay
until early July, 1995, once the park has began operating. These amounts are deemed collectible
and are protected by the terms of the lease agreement in place.
Receivable balances as reported on each of the previous reports to the Board are presented below:
DATE Total 90-Plus
$ $
April 23/95 $473.461 $24,110
December 30/94 741,057 5,753
October 25/94 465,939 20,525
September 4/94 290,913 23,061
June 12/94 476,882 137.440
April 24/94 387,596 43,375
December 31/93 858,375 67,813
October 3/93 431,385 75,215
May 30/93 429,864 59,207
February 07/93 277,844 58.454
December 31/92 816,609 89,378
November 1/92 630,868 58,622
September 20/92 501,784 141,929
July 26/92 371,826 126,124
May 24/91 526,831 171,845
February 9/92 750,801 125,183
November 1 5/91 1,030,971 274,131
.August.25/91 7.13...007 177,335
June 30/91 720,531 195,593
The list below itemizes accounts greater than $1,000 included in the ninety day plus category.
C114 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION IV - ITEMS FOR THE INFORMATION OF T~ BOARD
7. ACCOUNTS RECEIVABLE STATUS REPORT (CONTD.)
-April 23, 1995
ARREARS AGE
CLIENT NAME AMOUNT INTEREST (DA YSl
$ $ !
Wild Water Kingdom 23,300
TOTAL 23,300
All items on the above list are deemed collectable.
8. HEAD OFFICE RENOVATIONS SUB-COMMITTEE
- Report on Meeting #1/95
KEY ISSUE
Minutes from the Head Office Renovations Sub-Committee, Meeting #1/95 held on May 26, 1995,
are provided.
Res. #F34/95 Moved by: Raymond Cho
Seconded by: Patrick Abtan
THAT the report dated May 26, 1995, on head office renovations, summary of issues and
proposed work schedule be received.
CARRIED
REPORT ON MEETING #1 /95 OF HEAD OFFICE RENOVATIONS SUB-COMMITTEE
Mav 26. 1995
The Head Office Renovations Sub-Committee met in the Board Room at Black Creek Pioneer
Village, 1000 Murray Ross Parkway, Downsview, on Friday, May 26, 1995. The meeting was
called to order at 9:00 a.m.
PRESENT Vice-Chair of Authority Lois Hancey
Members Margaret Black
Frank McKechnie
Staff Jim Dillane
Don Prince
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C115
SECTION IV -ITEMS FOR THE INFORMATION OF THE-BOARD
8. HEAD OFFICE RENOVATIONS SUB-COMMITTEE (CONTD.)
- Report on Meeting #1/95
The Committee met to discuss the key issues relating to the head office renovation project and the
proposed tentative work schedule. A slide presentation was given illustrating the nature of the
issues and problems relating to this project.
RECOMMENDATION Moved by: Frank McKechnie
Seconded by: Margaret Black
IT WAS AGREED. THAT the report dated May 26, 1995, on head office renovations, summary of
issues and proposed work schedule be received.
CARRIED
ANAL YSIS
A report dated May 12, 1995, to the Finance and Administration Advisory Board, recommended
the creation of a special sub-committee on head office renovations. In that report was a summary
of work to date and background information on the head office renovation project.
The key issues which staff wish the sub committee to address include:
. building infrastructure needs
. replacement of office portables and trailer
. redesign of interior space
. funding
. scheduling of project
lal Building Infrastructure Needs
The report commissioned by the Authority outlines the building needs. These are extensive and are
described in the report to the Board. In some cases, there are energy savings to be achieved by
retrofitting, but most of the work constitutes major maintenance.
Staff will prepare detailed specifications on each of the key components. The Authority's policies
on purchasing will be followed and appropriate approvals requested. The timing of awarding of
contracts will depend on funding availability.
lbl Replacement of Office Portables and Trailer
The portables, which are more than 30 years old, have reached the end of their usable life. Further
renovation is not economical. The trailer was rented'2 years ago as a temporary measure to
accommodate contract staff. Funding for contract staff has increased and the trailer continues to
be needed.
lcl Redesign of Interior Space
The Authority has gone through a reorganization and committed itself to a focus on watershed
management. The organization of interior office space no longer meets the functional needs of the
staff.
C116 JUNE 23,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE-BOARD
8. HEAD OFFICE RENOVATIONS SUB-COMMITTEE (CONTD.)
- Report on Meeting #1/95
While the Authority has significantly downsized the total staffing, the number of positions at head
office has increased. This is because of the focus on watershed management and the increased
role of the Authority as a provider of watershed information. Among the many changes that have
affected the interior space requirements of head office are:
. increased use of computers to achieve better information processing and efficiency
. development of the GIS function
. increased role in stormwater management
. greater demand for plan review and regulation administration and enforcement
requiring increased staff
. watershed strategies involving extensive use of volunteers and contract staff
. continued need for storage.
The focus of Authority activities has shifted and most of the shift has centred on activities at head
office. A number of options exist to address this, each of which must be evaluated:
. adding more space
. renting space outside the office
. relocating functions to other Authority locations
. contracting out functions to other organizations.
ldl Funding
In 1995, the Authority approved $500,000 for the renovations project. This is to be funded from
land sale revenues; originally the Jane/Steeles sale. This will require a special approval from the
Minister of Natural Resources. Staff has begun the process of seeking this approval.
In 1996, it is hoped that the Minister will approve some additional funding from land sales. In
total, the Authority will require about $750,000, over the two years.
leI Scheduling
Proposed Schedule - Phase 1 Tendering
May 3rd - Report finalized for May 12th Finance and Administration Meeting
May 12th - Finance and Administration Advisory Board Meeting
May 26th - First meeting of Sub-Committee
June 30th - Tender documents and specifications sent out
July 14th - Tender Opening Sub-Committee (Executive Committeel
August 11 th - Report to Executive on results of tenders
August 25th - . Authority approval of .contracts
Sept.-Nov. - Renovation implementation
Report prepared by: Jim Dillane, extension 220.
FINANCE AND ADMINISTRATION ADVISORY BOARD #3/95, JUNE 23,1995 C117
--
TERMINATION
ON MOTION, the meeting terminated at 8:45 a.m., June 23, 1995.
Richard O'Brien J. Craic Mather
Chair Secretary-Treasurer
/pl.
~ 'MJrking Together for Tomorrow's Greenspace
V the metropolitan toronto and -region conservation authority
minutes
C118
SEPTEMBER 29, 1995 FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
The Finance and Administration Advisory Board met in the Humber Room, 5 Shoreham Drive,
Downsview, on Friday, September 29, 1995. The Chair, Richard O'Brien, called the meeting to
order at 10:05 a.m.
PRESENT Chair Richard O'Brien
Members
Raymond Cho
Norman Kelly
Eldred King
Frank McKechnie
Case Ootes
Jim Witty
ABSENT Members Patrick Abtan
Margaret Black
Brian Harrison
MINUTES
Res. #F35/95 Moved by: Raymond Cho
Seconded by: Norman Kelly
THAT the Minutes of Meeting #3/95 be approved.
CARRIED
PRESENT A TIONS
Craig Mather conducted a slide presentation regarding
1996 Preliminary Estimates, referring to Item #1
of these minutes.
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29, 1995 C119
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SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
1. 1996 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL, AND BUDGET PROCESS
KEY ISSUE
The 1996 Preliminary Estimates are presented. The proposed process for setting of the 1996
budget is set out.
Res. #F36/95 Moved by: Case Ootes
Seconded by: Raymond Cho
THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 1996 Preliminary Estimates, Operating
and Capital, lAppendix #2/95, pages FA 76./95 - FA 110./951 be approved;
AND THAT representatives of the Authority, including the Chair of the Finance and Administration
Advisory Board, and staff meet with officials of the Authority's municipal and provincial funding
partners to present and discuss the 1996 Preliminary Estimates prior to submission of the 1996
Budget;
AND FURTHER THAT the report on the 1996 budget process and priority setting be received.
CARRIED
BACKGROUND
At its meeting on June 23, 1995, the Board approved guidelines for the 1996 Preliminary
Estimates. In the absence of any other information, staff was directed to prepare the estimates
assuming that municipal and provincial funding were the same as in 1995. Also, staff was
instructed to report to the Authority and the Executive Committee as soon as changes or guidelines
from the funding partners became known.
At the August 25 meeting of the Authority, staff advised the Province had proposed reductions of
1995 funding by about $148,500, on operating and some $340,000, on capital. The Province has
made no official statement and the ACAO has made submissions in an attempt to mitigate the
effect of these reductions. It appears that the operating reduction of $148,500, will proceed and
must be reflected in the 1996 preliminary estimates.
ANAL YSIS
In preparing the preliminary estimates based on a zero per cent guideline, staff is well aware of the
impending provincial funding restraint. The Authority's major municipal funding partner,
Metropolitan Toronto, has advised that Metro agencies should consider prioritized funding
reductions packages totalling 25% of 1995 funding. These reductions may be achieved over two
years. No specific funding reduction targets have been identified by the Authority's other
municipal funding partners.
C120 SEPTEMBER 29, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
1. 1996 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL, AND BUDGET PROCESS
lCONTD.l
The 1996 Preliminary Operating Estimates have factored in the 1995 Provincial in-year reductions.
Gross expenditures are increased by 1.8% over 1995 and net expenditures, the portion funded by
MNR operating grants and municipal levy, are at -1.3%. The increase in gross results from the
application of additional operating revenue and the use of reserves to fund the Humber and Don
Watershed Strategies.
The Preliminary Estimates represent the level of effort and resources required to sustain the
Authority's existing programs and activities at 1995 service levels. For example, Black Creek
Pioneer Village, Conservation Areas and the Kortright Centre would be open as in 1995.
Watershed Management programs would continue to develop particularly with respect to the
implementation of the watershed strategies.
The challenge is to determine the expenditure priorities given that the proposed funding levels are
unlikely to be achieved. Also, the ACAO submission, "Blueprint for Success", has been received
by the Province and may result is a different approach to service delivery. The six GTA authorities
have made a submission to the Golden Task Force whose recommendations have the potential to
change funding and political structures.
The Province has stated that there will be a major financial announcement in late October or early
November. We expect that this will include further funding reductions.
Priority Setting Process
To deal with anticipated funding reductions in this climate of uncertainty, staff has initiated a
process for determining expenditure priority reductions that can match up to the 20 to 25%
funding reductions over two to three years, now being discussed.
In arriving at the targets, the first thing that we did was to take a look at the decisions and
commitments that we have made over the past two or three years. These are important to keep in
mind for they do set out our priorities and strategic actions for the future.
I have included below, a list of the key points:
What are the givens?
The management of healthy watersheds is our primary business.
Commitment to Corporate Change:
Shift to a Corporate Focus: our organization and management processes will facilitate and support
the integration of all of our efforts.
Shift to a Watersheds Focus: Move from a program, activity, works focus to a watershed focus.
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29, 1995 C121
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
1. 1996 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL, AND BUDGET PROCESS
lCONTD.l
Customer Focus: all program delivery systems will focus on customer needs.
Strategic Focus: move from issues/program driven to strategically driven.
Collaborative Values: places emphasis on teamwork and open participation.
Performance Management: clear expectations that support our strategicloperations plans and that
are communicated to and understood by all employees.
We are proposing targets totalling reductions in gross expenditures of $2.2 million or about 11 % of
gross expenditures in 1996. Staff has been directed to consider not only reductions, but revenue
generating opportunities in both the short and long term. Most important, we are looking for ideas
that reflect real change in approach, structure and funding.
The expenditure reductions being discussed by Metro Toronto and the Province contemplate a two
or three year time frame. In order to meet these targets, we must have a strategic plan and
process in place to ensure there is some logic to the actions to be taken in 1996. Therefore, our
planning to date, and over the next two months, must determine what we want to be in three
years, should we have to meet the full reductions. The action that we take in 1996 will set this
course.
The Chair of the Finance and Administration Advisory Board has called a special meeting of the
Board on the morning of October 27, immediately prior to the Authority meeting, to consider the
appointment of auditors. At this meeting, I would like to add to the agenda the results of the
priority setting now underway. This will enable the members to give consideration to prioritized
expenditure reductions and report to the Authority. Staff will be in a position to explore all options
with our funding partners, as events unfold.
Summary
At this time, there is a great deal of uncertainty. With the commitment of staff and the members,
we believe that we can deliver a financial plan for the coming year which will support watershed
management objectives in an efficient and financially responsible manner.
C122 SEPTEMBER 29, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
2. 1995 FINANCIAL PROGRESS REPORT #2
KEY ISSUE
This is the second financial progress report for the year 1995, reporting the year-to-date results to
September 3, 1995.
Res. #F37/95 Moved by: Raymond Cho
Seconded by: Case Ootes
THE BOARD RECOMMENDS TO THE AUTHORITY THAT Financial Progress Report No.2, dated
September 3, 1995, lpages C123-C133 of these minutesl be received.
CARRIED
BACKGROUND
As part of the Authority's ongoing financial management program staff provide regular financial
progress reports describing activities to date as measured against the 1995 approved budget.
ANALYSIS
Comments by Authority staff, explaining significant variances, are contained in the text of the
Financial Progress Report. The first page summarizes the significant variances. Staff will monitor
revenues and expenditures and take appropriate action between now and year-end to ensure that
the approved budget objectives are met.
Report Prepared by: Ralph Kofler, Extension 274
.
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29.1995 C123
SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
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OPERATING AND CAPITAL BUDGET SUMMARY z
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A modest corporate surplus of .28.8 thousand Is projected for year end 1995 which is a noteworthy accomplishment given =i
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the provincial funding reductions announced late in the year. Overall, better than expected revenues have enabled us to s:
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manage the in-year provincial reductions and minimize reserve usage which will help us cope with future funding pressures. 'TI
Significant operating account variances are described in the comments that follow. 0
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Provincial Funding: 1995 Funding approvals received In May were $28,2 thousand below the amounts Incorporated Into the en U1
1996 budget. In addition, further operating reductions of $148.8 thousand were announced in September bringing the total c 'TI
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shortfall to $174.8 thousand. Capital funding was reduced by an amount of $340.0 thousand. ::a J>
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FINANCE AND ADMINISTRATION' CAO'S OFFICE 0 m
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Net expenditures are projected at .248.0 thousand below budget primarily attributable to .200.0 thousand In extra Intere8t c
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revenue because of better than expected interest rates and cashflow. Rental properties are also expected to generate an extra c
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on our non-revenue producing properties. Notwithstanding some extra costs associated with the appeals, reguler -f
administration is projected to be $20.0 thousand below budget because of savings in legal costs associated with the 0
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is proposed to proceed with about $50.0 thousand in expenditures related to the Information System Strategy that were c
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WATERSHED MANAGEMENT en 'T1
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Net expenditures are projected to be $95.9 thousand over budget. :j z
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Watershed Strategies is showing underspent by about $40.0 thousand related to a shortfall in hoped for community group - l>
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and federal support. Resource Science is showing an under-expenditure because of later than expected filling of 2 positions ::j c
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The bal...llce of additional expenditures and revenues, particularly in Environmental Services, relate to Special Projects for :D :J:I
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which additional rehabilitation, planting, and plant material costs have been incurred where offsetting revenue has been c -t
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received. The majority of our Special projects are in this division and fall into two categories: :::I: z
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1) Employment Programs are government sponsored, job-creation programs. ::j <
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2) The Non-Employment Programs relate to work the Authority undertakes as a result of special funding becoming n 0
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Major projects in 1995 are Environmental Services (Rehabilitation & Planting), Fisheries Plans, Water Quality Improvement c l>
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Programs, Habitat Improvement Program, Summer Experience Program and the Environmental Youth Corps Program. :D c
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FACILITIES & OPERATIONS z ~
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Net expenditures are projected1at $68.8 thousand under budget. -t
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Improved program offerings and good summer weather have been instrumental in achieving better than budgeted revenues at m
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our public use facilities. The Conservation Areas are expected to be up $139.0 thousand, Kortright up $60.0 thousand, and N
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Food Services up by $40.0 thousand. Maple syrup programming and camping at Claireville and Albion Hills have been .
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At Black Creek Pioneer Village the 1995 revenue and attendance targets, reflecting the strategic decision to close for the
winter and early spring, are generally expected to be met. The exception is for facility rentals, special events, admissio~s, and
food revenues related to bookings by corporations which continue to be below pre-recession levels. The Kortright Centre is
projecting attendance at 10,000 persons higher than budget which should generate sufficient revenue to offset the higher
than budget program costs. Conservation Field Centre expenditures and revenues are below budget because the summer
program at the Claremont Field Centre has been cancelled due to insufficient bookings.
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VEHICLE AND EQUIPMENT en n
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The net transfer from the reserve is projected to be $58.6 thousand higher primarily as a result of lower than expected usage 0
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CAPITAL BUDGET ::j
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Project for Valley and Shoreline Regeneration In the Municipality of Metropolitan Toronto.1992-98 en
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Projected approximately at budget. )> m
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lake Ontario Waterfront Regeneration Projects In Metro Toronto and Durham Region. 1996-99 z :::
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Projected at $1.083 million underspent as result of inability to secure hoped for Provincial funding (i.e. Jobs Ontario) as well N
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Etoblcoke Motel Strip Waterfront Project - Projected at $4 million underspent because of protracted land negotiations. ~. !'1 .
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Dixie-Dundas Damage Centre - Projected $350.0 thousand below budget because of 'provincial funding cuts. :J:7 J>
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Don Valley Brickworks Regeneration Project. 1994-97 - Projected at $1. 5 million below budget due to contract delays. z J>
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Metro Toronto Remedial Action Plan - Projected at $431.0 thousand below budget due to approval delays. J>
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Toronto Islands Erosion Control - Projected at $300.0 thousand below budget because of favourable contract costs. en
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Greater Toronto Trails - Deferred due to unavailability of Provincial funding. J>
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CAPITAL BUDGET. CONT'Duo =i c
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Waterfront Open Space. Projected at budget. Significant acquisitions include: Former Didslun property: 1.248 acres on the s: ~
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Scarborough Bluffs. Former Mel property: .293 acres on the Scarborough Bluffs. Former Um property: .137 acres on the "'" c;;
Scarborough Bluffs. Former Paciocco/Cruise property: .168 acres on western spit of Frenchman's Bay in Pickering. Former 0 -l
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land sale proceeds. Significant acquisitions include: Former Kleinburg Hills Estates Property: 67.55 acres of flood plain and 0 J>
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valley land in City of Vaughan. Former Blue Winter Investments property: 15.413 acres of flood plain and valley land in City =i <
of Vaughan. Former Metro Toronto property: 19.5 acres and 15.3 acres of flood plain and valley land on Lower Don River and -< c;;
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Don River by Lawrence Ave. East. Former Accardi property: .143 acres of flood plain in Town of Richmond Hill. Former =>>
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acres of flood plain and valley land in Town of Ajax. Former Bramalea property: 7.391 acres of flood plain and valley land in ~ 0
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Town of Pickering. Former Cimas Construction property: .084 acres in Scarborough. Former Woodbridge Highlands property: m =>>
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16.06 acres in Woodbridge. Former Blue Maple property: 16.06 acres in Ajax. l> ~
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Project for the Acquisition of the Canada Post Property - Projected at $500.0 thousand underspent due to approval delays. "V
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Project for Acquisition of the Altona Forest Environmentally Significant Area - Projected at $300,000 underspent because of aJ
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favourable negotiations. Former Dinardo property: 4.06 acres completed. =>>
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Administration Office - Projected at $300.0 thousand below budget due to delays in funding. Ul
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THE METROPOLITAN TORONTO AND REGION CONSERVATION AUTHORITY Page 5 en
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FINANCIAL PROGRESS REPORT - OPERATING 0
SEPTEMBER 3,1995 :0 en
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DIVISIONAL SUMMARY ~
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DIVISION ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET 0 OJ
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BUDGET SEPT 3/95 OF BUDGET TO DEC 31 1995 OVER/(UNDER) =i ::IJ
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GROSS EXPENDITURES: 0 CD
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Finance & administration 3,948.2 2,833.0 71.8% 3,937.2 (11.0) -0.3" en ~
Watershed Mansgemel'll 4,653.0 2,971.5 63.9% 4,819.9 166.9 3.6% C "T1
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Facilities & Operatbns 12,092.0 8,338.4 69.0% 12,155.9 63.9 0.5% :0 l>
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Vehicle & Equipment 104.4 77.0 73.8% 163.0 56.6 56.1" 5 m
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Total 20,797.6 14,219.9 68.4% 21,076.0 278.4 1.3" z
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Operating & other 8,844.7 7,680.1 86.8" 9,342.0 497.2 5.8" ~
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Total 8,844.7 7,680.1 86.8" 9,342.0 497.2 5.8" ~
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NET EXPENDITURES.' .~....:" . 11.952.e . B.539.8 54.7" 11,734.1 (218.8) " . ."-i.f;c.. ~
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SOURCE OF FINANCING: 0
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Provincial grant 3,676.9 69.1 3,661.7 (15.3) -0.4" Cii
Munlclpalleyy 8,276.0 0.0 8,276.0 0.0 0.0% 0
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8URPLUS/(DEF'CIT) 0.0 (6.470.7) 203.6 , 203.8. 0
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Provincial Funding Shortfall (174.8) (174.8) ~
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Municipal Funding Shortfall 0.0 U1
tOTAL 8URPLli8/(OE:FI(Ull ' (6.470.7) 28.8 - 2a.8 --
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SEPTEMBER 3, 1996 l> -i
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DIVISION: Finance & Administration 0 )>
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PROGRAM ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUD( -< en
BUDGET SEPT 3/95 OF BUDGET TO DEe 31 1996 OVER/(UNDER) () 0
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GROSS EXPENDITURES: c )>
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Administration 2,321.6 1,549.2 66.7% 2,352.6 30.9 :D c ~
Communications 260.2 142.0 64.6% 260.2 0.0 I l> ~
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. Rental properties 498.9 362.4 72.6% 600.0 1.1 0 tD
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Taxes and Insurance 667.6 779.4 89.8% 824.6 (43.0) - z
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Total 3,948.2 2,833.0 71.8% 3,937.2 (11,0) 'lJ
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REVENUES: !Xl
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Rental properties 995.0 716.9 71.9% 1,030.0 35.0 :u
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Interest 200.0 250.6 126.3% 400.0 200.0 1 ...
Reserves (321.6) 0.0 0.0% (321.5) 0.0 U)
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Miscellaneous 0.0 0.6 0.0 0.0 U'I
Total 873.6 980.2 112.2% 1,108.6 235.0
EN URE > '< '.,.'. .,"..' ..< '.N' ..' '.. .. . 8 eO.a% ;:' : ,. 2.828.1 ' ':. .. :. '..; (248.0) .i. .';
NET.EXP OIT. S;!l>:.':~?"v/,<'-,'~~" "'.,__ 8,074.1" :', 108152.
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FINANCIAL PROGRESS REPORT - OPERATING Page 7 ~ ~
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PROGRAM ANNUAL Y-T-D PERCENTAGE PROJECTED VARIANCE FROM BUDGET ~ ~
BUDGET SEPT 3/95 OF BUDGET TO DEC 31 1995 OVER/(UNDER) m 2
$ $ % $ $ % ~ .~
GROSS EXPENDITURES: . ~ ~
Administration 180.8 126.7 70.1% 180.8 0.0 0.0% z
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Plan Review 771.6 604.8 65.4% 771.6 0.0 0.0% )>
Watershed Strategies 739.9 212.7 28.8% 699.4 (40.6) -6.6% c
Resource Science 1,176.9 668.7 56.9% 1,167.6 (18.3) -1.6% ~
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Environmental Services 1,959.9 1,635.8 83.5% 2,195.6 235.7 12.0% en
Le8s:lnlernalRecoverles (175.0) (177.2) 101.3% (185.0) (10.0) 6.7% ;1
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Total 4,653.0 2,971.6 63.9% 4,819.9 166.9 3.6% z
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REVENUES: ~
Plan review 160.0 108.2 67.6% 160.0 0.0 0.0% ~
Watershed Strategies 60.0 25.6 51.1% 25.0 (26.0) -60.0% ::la
Resource Sclsnce 80.0 1.0 1.3% 64.6 (16.4) -19.3% ~
Environmental Services 1,163.1 2,336.3 200.9% 1,419.8 256.7 22.1 % 0
Less: Internal Recoveries (176.0) (177.2) 101.3% (185.0) (10.0) 6.7% ~
Reserves 291.8 0.0 0.0% 156.5 (135.3) -46.4% c
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NET EXPENDITURES" ""<',. 3,083.2':' ",.'877.7' .,. 22.0%' "3j179.2 .95.9'" 3.1%
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SEPTEMBER 3, 1995 en Z
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BUDGET SEPT 3/95 OF BUDGET TO DEC 31 1995 OVER/(UNDER) -I
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GROSS EXPENDITURES: =i <
Administration 183.7 118.4 71.1 % 189.7 8.0 3.7')(, < en
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Enforc.ment & Safety 455.4 293.8 64.6% 455.4 0.0 0.0')(, n ~
Conservation education: 0 -<
-Conservallon Field Centr. 2,008.7 1,308.8 65.1 % 1,939.4 (69.3) -3.4')(, Z lXl
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- Kortrlght Centre 1,154.0 807.8 70.0% 1,206.1 62.1 4.5% 0 l:>>
Conservation recreation 3,922.9 2,964.7 75.6% 3,975.5 52.6 1.3% m ~
Black Creek Plane. Village 3,113.7 1,936.8 82.2% 3,075.7 (38.01 -1.2')(, :JJ 0
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Marketing 371.2 282.1 70.8% 371.2 0.0 0.0')(, ::! ~
Food service 902.4 648.2 71.8% 982.9 60.5 6.7')(, 0 (D
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Total 12,092.0 8,338.4 69.0% t2,155.9 63.9 0.5% en
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Enforcement 8. Safety 0.0 0.2 0.2 0.2 ~
Aeld centre. 1.903.9 l,154.t 60.6% 1,848.7 (57.2) -3.0')(, lXl
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Kortrlght centre 498.6 412.8 82.8% 548.2 49.6 9.9')(, ~
Conservation recreation 1 ,467.0 1,437.8 98.0% 1,605.5 138.5 9.4')(, N
Black Creek Plonaer Vlllege 1,458.2 794.8 64.6% 1,418.2 (38.01 -2.8% U)
Food .ervlce 921.3 606.4 65.8% 960.9 39.6 4.3')(, ~
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Marketing 50.0 0.0 0.0% 50.0 0.0 0.0')(, U)
Reaerv. 0.0 0.0 0.0 0.0 U1
Total 8,297.0 4,408.1 70.0% 8,429.7 132.7 2.1')(,
NET EXPENDfl'URE8 " ,,', 6.795.0 ' 3,932.3' , 87.9% 5,728.2 (68.8) , '... U".
ATTENDANCE:
Kortrlght centre:
- 1995 120,000 93,435 17.9% 130,000 10,000 8.3%
- 1994 120,000 84,692 70.6% t 20,326
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- 1994 620,000 471,349 76.0% 523,763 0.0%
Black Creek Plonaer Vlllege:
- 1995 1110,000 98,478 53.8% 180,000 0 0.0')(,
- 1994 193,000 11 3,028 68.6% 193.663 0.0')(,
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M"ntenance & Repalre 301.6 194.6 64.6% 318.0 16.6 6.6% c
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SECTION I -ITEMS FOR AUTHORITY CONSIDERATION
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C134 SEPTEMBER 29,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
3. APPROVAL OF ACCOUNTS
-June to August, 1995
KEY ISSUE
Request for approval of the accounts for the period covering June to August, 1995.
Res. #F38/95 Moved by: Norman Kelly
Seconded by: Jim Witty
THE BOARD RECOMMENDS TO THE EXECUTIVE COMMITTEE THAT expenditures for the months
of June to August, 1995, in the amount of $8,377,800, be approved.
CARRIED
BACKGROUND
The Authority's Rules for the Conduct of the Authority, Section 2(CI. provide that the Executive
Committee shall approve and authorize payment of all accounts within the approved budget of the
Authority in accordance with any monetary or other limits set by the Authority.
ANALYSIS
The detail supporting the expenditure amount can be found, by reference, in the 1995 Financial
Progress Report Number 2, dated September 3, 1995, (pages C123-C133 of these minutes) which
shows year-to-date expenditures of $21,036,700 - (Operating: $14,219,900, Capital:
$6,816,800).
An amount of $12,658,900, was approved for the period of January to May, 1995 and thus the
difference of $8,377,800, represents expenditures for June to August, 1995.
Report prepared by: Ralph Kofler, Extension 274
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29, 1995 C135
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
4. AUDITORS SERVICES PROPOSAL
-Results of Call for Expressions of Interest
KEY ISSUE
Staff report on the results of the call for expressions of interest in providing auditors services.
Res. #F39/95 Moved by: Norman Kelly
Seconded by: Eldred King
THAT the report, dated September 20, 1995, on results of the call for expressions of interest in
providing external audit services, be received.
CARRIED
BACKGROUND
In the spring of this year, the Authority approved a process for selection of an individual or
company to provide external audit services as required by the Conservation Authorities Act. The
process involved two stages; a call for expressions of interest to produce a list of firms or
individuals from which the Board would select a short list of candidates with appropriate
Qualifications; and a second stage with these firms making a formal bid.
Included in the proposal call is the audit of The Conservation Foundation of Greater Toronto. The
Foundation, which appoints its own auditor, has agreed to participate in the proposal call, since
there are obvious economies in having one firm for both organizations.
The call for expressions of interest was advertised nationally in the Globe and Mail. A number of
Toronto based firms were contacted directly. Ernst and Young, Chartered Accountants, is the
Authority's current auditor.
ANAL YSIS
As a result of the call for expressions of interest, 17 firms requested the proposal document. The
package sent to the firms included the specifications document and copies of the 1994 financial
statements, the 1995 approved budget, the Rules of Conduct, annual reports and The Conservation
Authorities Act.
C136 SEPTEMBER 29, 1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
4. AUDITORS SERVICES PROPOSAL (CONTD.
-Results of Call for Expressions of Interest
The following firms specifically declined to submit proposals:
Coopers & Lybrand
Price Waterhouse
Bennett Gold
Fuller Jenks Landau
Collins, Barrow
Soberman, Isenbaum & Colomby
Hyde Hougton
Orenstein & Partners
Yale & Partners
Mintz & Partners
McCamy Greenwood
The following firms have submitted Expressions of Interest:
Ernst & Young
KPMG Peat Marwick Thorne
Oeloitte & Touche
BOO Dunwoody
Arthur Anderson
Doane Raymond
Several of the firms have met with staff to ask Questions and clarify the Authority's requirements.
The call for expressions of interest specifically stated that firms were not to submit fees until asked
to do so by the Authority. This was done to enable the Authority to determine professional
Qualifications, relevant experience and other factors before considering competitive fees.
Having reviewed the six proposals, staff believes that all six firms have demonstrated satisfactory
professional Qualifications and experience. As set out in the process approved by the Authority,
each of the six firms will be asked to submit proposals of fees and expenses to provide the external
audit services required in the Authority's specifications.
Enclosed as a separate confidential report, staff has provided a table summarizing the results of the
review of the six expressions of interest. This evaluation is an indication of how each firm met the
various specifications. The individual expressions of interest are available if the members wish to
review them.
The six firms will be asked to submit the fees and expenses proposals by October 12, 1995. A
special meeting of the Board will be convened on Friday, October 27, at 8:30 a.m. to consider a
recommendation for the appointment of the auditor and other matters. The Board's
recommendation must go to the Authority at its meeting on October 27, to provide sufficient time
for audit of the 1995 financial statements.
Report prepared by: Jim Dillane, Extension 220
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29, 1995 C137
SECTION IV -ITEMS FOR THE INFORMATION OF THE BOARD
5. ACCOUNTS RECEIVABLE STATUS REPORT
-September 17, 1995
KEY ISSUE
Staff report on accounts receivable as of September 17, 1995
Res. #F40/95 Moved by: Raymond Cho
Seconded by: Case Ootes
IT IS RECOMMENDED THAT the report on accounts receivable of the Authority as of
September 17, 1995, 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.
ANAL YSIS
The schedule below summarizes the status of receivables, including aging and classification. The
schedule excludes $6,910, in accumulated interest arrears on invoices outstanding for more than
30 days.
ACCOUNTS RECEIVABLE AGING, BY CATEGORY
(Excluding Municipal Levy and MNR Grant)
As of September 17, 1995
31 TO 61 TO 90 PLUS
CURRENT 60 DAYS 90 DAYS TOTAL %
DAYS
SCHOOLS AND
SCHOOL BOARDS 6,014 204,082 5,596 973 216,665 53.3
GOVERNMENT 49,586 27,825 128 150 77,689 19.1
CORPORA TE,
INDIVIDUAL AND 28,556 51,032 21,655 10,923 112,166 27.6
COMMUNITY
GROUPS
TOTAL 84,156 282,939 27,379 12,046 406,520 100.0
% OF TOTAL 20.7% 69.6% 6.7% 3.0% 100.0%
C138 SEPTEMBER 29,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
5. ACCOUNTS RECEIVABLE STATUS REPORT (CONTD.)
-September 17, 1995
The increase in receivables over the same time last year ($406,520 vs $290,9131. reflects
billings to school boards for administrative services and teaching salaries in advance of last year's
date. There are two items in excess of $1,000 on the 90-day plus list, as indicated on the
following page. These items are deemed collectible.
Receivable balances, as reported on each of the previous reports to the Board, after 1992, are
presented below:
DATE Total 90-Plus
$ $
September 17/95 406,520 12,046
June 11/95 447,520 46,399
April 23/95 473.461 24,110
December 30/94 741,057 5,753
October 25/94 465,939 20,525
September 4/94 290,913 23,061
June 12/94 476,882 137.440
April 24/94 387,596 43,375
December 31/93 858,375 67,813
October 3/93 431,385 75,215
May 30/93 429,864 59,207
February 07/93 277,844 58.454
The list below itemizes accounts greater than $1,000, included in the 90 day plus category.
ARREARS AGE
CLIENT NAME AMOUNT INTEREST (DAYS)
$ $
Hall Tree Farms 8,280.50 506.83 105
Rouge Valley Foundation 2,070.00 126.70 112
10,350.50 633.53
Report prepared by: Rocco Sgambelluri, Extension 232
FINANCE AND ADMINISTRATION ADVISORY BOARD #4/95, SEPTEMBER 29, 1995 C139
TERMINATION --
ON MOTION, the meeting terminated at 11 :30 a.m., September 29, 1995.
Richard 0' Brien J. Craiq Mather
Chair Secretary-Treasurer
/pl.
~ 'MJrlcing Together for Tomorrow's Greenspace
V the metropolitan toronto and -region conservation authority
minutes
C140
NOVEMBER 10, 1995 FINANCE AND ADMINISTRATION ADVISORY BOARD #5/95
The Finance and Administration Advisory Board met in the Humber Room, 5 Shoreham Drive,
Downsview, on Friday, November 10, 1995. The Chair, Richard O'Brien, called the meeting to
order at 8:35 a.m.
PRESENT Chair Richard O'Brien
Members Patrick Abtan
Margaret Black
Norman Kelly
Frank McKechnie
Case Ootes
Jim Witty
ABSENT Members Raymond Cho
Eldred King
PRESENT A TIONS
Jim Dillane, Director of Finance and Administration, and Ken Owen, Director of Facilities and
Operations, conducted a presentation with respect to Item #1 of these minutes.
MINUTES
Res. #F41/95 Moved by: Case Ootes
Seconded by: Norman Kelly
THAT the Minutes of Meeting #4/95 be approved.
CARRIED
C141 FINANCE AND ADMINISTRATION ADVISORY BOARD #5/95, NOVEMBER 10, 1995
SECTION I - ITEMS FOR AUTHORITY CONSIDERATION
1. 1996 OPERATING BUDGET
- Priority Reductions
This item was discussed in closed session.
KEY ISSUE
Staff will make a presentation to the Board on 1996 budget priority reductions.
Res. #F42/95 Moved by: Jim Witty
Seconded by: Case Ootes
THAT the report on 1996 budget priority reductions, presented on November 10, 1995, be
received.
CARRIED
BACKGROUND
At the September 29, 1995, Meeting of the Board, staff presented the 1996 Preliminary Estimates,
Operating and Capital. The estimates were in conformity with the direction of the Authority for a
"zero increase". Staff identified about $2.2 million in reductions, which might be necessary, based
on discussions with member municipalities and the province.
The Board approved the estimates and directed staff to advise of the specific priority reductions
needed to achieve an approximate 20% reduction in tax supported funding. A Special Meeting of
the Board was called for October 27, immediately prior to the regular Authority meeting. This
meeting failed, due to lack of a quorum.
ANAL YSIS
At the meeting scheduled for Novemboer 10, 1995, staff will make a presentation on the priority
reductions needed to achieve the $2.2 million reduction. Because of the personnel implications of
these reductions, staff will recommend to the Board that this part of the meeting be held in private
session. Details about the reductions will be available at the meeting.
Report prepared by: Jim Dillane, ext. 220
NOVEMBER 10,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #5/95 C142
SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD
2. ACCOUNTS RECEIVABLE STATUS REPORT
-October 29, 1995
KEY ISSUE
Staff report on accounts receivable as of October 29, 1995
Res. #F43/95 Moved by: Patrick Abtan
Seconded by: Norman Kelly
THAT the report on accounts receivable of the Authority, as of October 29, 1995. be received.
CARRIED
BACKGROUND
A t its Meeting #3/91 the Board requested that for each of its meetings staff report on the status of
the Authority's receivables.
ANAL YSIS
The schedule below summarizes the status of receivables, including aging and classification. The
schedule excludes $2,113 in accumulated interest arrears on invoices outstanding for more than 30
days.
ACCOUNTS RECEIVABLE AGING, BY CATEGORY
(Excluding Municipal Levy and MNR Grant)
As of October 29, 1995
31 TO 61 TO 90 PLUS
CURRENT 60 DAYS 90 DAYS TOTAL %
DAYS
SCHOOLS AND
SCHOOL BOARDS 131.429 8.494 2,254 142,177 43.2
GOVERNMENT 45,852 5,311 46,848 150 98,161 29.8
CORPORATE,
INDIVIDUAL AND 46,927 21,358 11,344 9.424 89,053 27.0
COMMUNITY
GROUPS
TOTAL 224,208 35,163 58,192 11,828 329,391 100.0
% OF TOTAL 68.2% 10.7% 17.7% 3.6% 100.0%
There are two items in excess of $1,000 on the 90-day plus list, as indicated on the following page.
These items are deemed collectible.
C143 FINANCE AND ADMINISTRATION ADVISORY BOARD #5/95, NOVEMBER 10,1995
SECTION IV -ITEMS FOR THE INFORMATION OF THE BOARD
2. ACCOUNTS RECEIVABLE STATUS REPORT (CONTD.)
-October 29, 1995
Receivable balances as reported on each of the previous reports to the Board after 1992 are
presented below:
DATE Total 90-Plus
$ $
October 29/95 329,391 11,828
September 17/95 406,520 12,046
June 11/95 447,520 46,399
April 23/95 473.461 24,110
December 30/94 741,057 5,753
October 25/94 465,939 20,525
September 4/94 290,913 23,061
June 12/94 476,882 137.440
April 24/94 387,596 43,375
December 31 /93 858,375 67,813
October 3/93 431,385 75,215
May 30/93 429,864 59,207
February 07/93 277,844 58.454
The list below itemizes accounts greater than $1,000 included in the 90 day plus category.
ARREARS AGE
CLIENT NAME AMOUNT INTEREST (DAYS)
$ $
Hall Tree Farms 8,280.50 508.12 147
North York Board of Education 2,131.44 130.79 126
10.411.94 638.91
Report prepared by: Rocco Sgambelluri, ext. 232
NOVEMBER 10,1995, FINANCE AND ADMINISTRATION ADVISORY BOARD #5/95 C144
3. COMMITTEE OF THE WHOLE
Res. #F44/95 Moved by: Brian Harrison
Seconded by: Patrick Abtan
THAT the Committee move into closed session to discuss 1996 Operating Budget, Priority
Reductions.
CARRIED
The Committee Rose from Committee of the Whole.
TERMINATION
ON MOTION, the meeting terminated at 9:50 a.m., November 10, 1995.
Richard O'Brien J. Craie Mather
Chair Secretary-Treasurer
/pl.
--
C145
JANUARY 12, 1996 FINANCE AND ADMINISTRATION ADVISORY BOARD #6/95
The Finance and Administration Advisory Board and the Executive Committee met jointly in the
Humber Room, 5 Shoreham Drive, Downsview, on Friday, January 12, 1996. Mr. Patrick Abtan,
called the meeting to order at 9: 15 a.m.
PRESENT FOR COMBINED MEETING Acting Chair Patrick Abtan
Members Lorna Bissell
Margaret Black
Raymond Cho
Michael Di Biase
Lois Griffin
Lois Hancey
Brian Harrison
Richard Whitehead
ABSENT FOR COMBINED MEETING Chair Richard 0' Brien
Members Norman Kelly
Eldred King
Frank McKechnie
Case Ootes
Jim Witty
MINUTES
Res. #F45/95 Moved by: Brian Harrison
Res. #E200/95 Seconded by: Raymond Cho
THAT the Minutes of Meeting #5/95 be approved.
CARRIED
C146 FINANCE AND ADMINISTRATION ADVISORY BOARD 16/95 JANUARY 12, 1996
SECTION II -ITEMS FOR EXECUTIVE CONSIDERATION
1. COMMITTEE OF THE WHOLE
Res. #F46/95 Moved by: Brian Harrison
Res. #E201/95 Seconded by: Patrick Abtan
THAT the Committee move into closed session to discuss Item #1, 1996 Operating Budget
Overview.
CARRIED
The Committee rose from Committee of the Whole.
2. 1996 OPERATING BUDGET OVERVIEW
This item was discussed in closed session.
KEY ISSUE
An overview of the draft 1996 operating budget including net expenditure reductions required to
achieve recently announced funding restraints.
Res. #F47/95 Moved by: Brian Harrison
Res. #E202/95 Seconded by: Raymond Cho
THAT the report of the Chief Administrative Officer dated January 10, 1996 on the 1996 operating
budget overview be received;
THAT staff be directed to finalize the 1996 budget for submission to the Authority in March and to
proceed with the net expenditure reductions identified in the draft operating budget which must
implemented prior to the final budget approval;
AND FURTHER THAT staff be directed to make representation to The Municipality of Metropolitan
Toronto requesting continuation of the Metro capital program within the funding levels approved by
Metro Toronto, and without matching provincial funding.
CARRIED
JANUARY 12, 1996 FINANCE AND ADMINISTRATION ADVISORY BOARD #6/95, C147
TERMINATION
ON MOTION, the meeting terminated at 10:00 a.m., January 12, 1996.
Patrick Abtan J. Craie Mather
Acting Chair Secretary-Treasurer
/pl.