HomeMy WebLinkAboutFinance Sub-Committee 1980
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the metropolitan toronto and region conservation authority
minutes
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FINANCE 'SUB-COMMITTEE TUESDAY-APRIL-8-1980 '2/80
The Finance Sub-Committee met at the Authority Office, 5 Shoreham Drive,
Downsview, Ontario, on Tuesday, April 8, 1980, commencing at 2:00 p.m.
PRESENT WERE
Chairman J.S. Scott
Members M.W.H. Biggar
E.H. Card
Mrs. J.A. Gardner
. C.F. Kline
Authority Chairman R.G. Henderson
Authority Vice-Chairman Mrs. F. Gell
Secretary-Treasurer K.G. Higgs
Director, Planning and POlicy W.A. McLean
Director, Finance and Administration W.E. Jones
Supervisor, Budget Control, F&A Division J.D.' Finch
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Clarkson Gordon Eric Ford, Partner
Ron Osborne, Partner
Cathy Wither, Audit Senior
MINUTES
The Report of Meeting il/8Q wa~ p~ese~~ed.
Res. fl Moved by: M.W.H. Biggar
Seconded by: Mrs. J.A. Gardner
RESOLVED THAT: The Report of Meeting #1/80 be received.
CARRIED;
1979 AUDITOR'S REPORT AND
FINANCIAL STATEMENT TO
DECEMBER 31, 1979
Mr. Ron Osborne, Partner, Clarkson Gordon & Co. presented the 1979 Auditor's
Report and Financial Statement to December 31, 1979.
Res. #2 Moved by: Mrs. F. .Gell
Seconded by: M.W.H. Biggar
RESOLVED THAT: The 1979 Auditor's Report and Financial Statement to December 31,
1979, as presented by Mr. Ron Osborne, Partner, Clarkson Gordon & Co., be
received; and
THE COMMITTEE RECOMMENDS THAT the 1979 Auditor's Report and Financial Statement
to December 31, 1979 be approved and signed by the Chairman and Secretary-
Treasurer of the Authority.
CARRIED;
FINANCING THE 1979 DEFICIT
Res. 13 Moved by: Mrs. F. Gel!
Seconded by: M.W.H. Biggar
THE COMMITTEE RECO~~ENDS THAT the 1979 operating deficit in the amount of
$43,857 as at.December 31, 1979, be financed from the 1980 operations budget of
the Authority.
CARRIED;
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A SPECIAL THANKS
Res. #4 Moved by: Mrs. J.A. Gardner
Seconded by: R.G. Henderson
THE COMMITTEE RECOMMENDS TPAT a sincere vote of thanks be extended to the Auditors
for the preparation of their report.
CARRIED;
ADJOURNMENT
On Motion, the Meeting adjourned at 3:35 p.m.
J.S. Scott K.G. Higgs
Chairman Secretary-Treasurer
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the metropolitan torcnto and region conservatior, authority
minutes
FINANCE SUI3-COmlITTEE MONDAY-JUNE-23-1980 #3/80
The Finance Sub-Committee met at the Authority Office, 5 Shoreham Drive,
Downsview: Ontario, on Monday, June 23, 1980, commencing at 10:00 a.m.
PRESENT WERE
Chairman J. S. Scott
Members M. W. ll. Biggar
E. H. Card
Mrs. J. A. Gardner
Authority Chairman R. G. Henderson
Authority Vice Chairman Mrs. F. Gell
Secretary-Treasurer K. G. Higgs
Director, Planning & Policy W. A. McLean
Director, Finance & Administration W. E. Jones
Supervisor, BUdget Control, F&A Division J. D. Finch
Supervisor, Accounting Services, F&A Division P. D. Torkoff
ABSENT WERE
Member C. F. Kline
MINUTES
Tne Minutes of Meeting #2/80.was presented.
Res. #5 Moved by: E. H. Card
Seconded by: M. W. H. Biggar
RESOLVED THAT: The Minutes of Meeting #2/80 be received.
CARRIED;
1980 FINANCIAL STATUS TO MAY 31, 1980
The staff presented a report on the 1980 Financial Status to May 31, 1980,
together with a comparative analysis of expenditures to the end of May 31,
1978, 1979 and 1980.
Res. #6 Moved by: M. W. H. Biggar
- Seconded by: Mrs. J. A.. Gardner
RESOLVED THAT: The report on the 1980 Financial Status to May 31, 1980,
together with a comparative analysis of expenditures to the end of May 31, 1978,
1979, and 1980, be received.
CARRIED;
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1981 BUDGET PREPARATION
Res. #7 Moved by: E. H. Card
Seconded by: R. G. Henderson
, THE COMMITTFE RECOMMENDS THAT the report on the ]981 Budget, as appended as
Appendix "A" of the Minutes, be received; and
THAT the 1981 l3ud~et be prepared on the basis of the goals and objectives set
out in the Watershed Plan 'and that the bUdget format be based on the decision
units which make up the programs contained in the Watershed Plan;
. AND FURTHER THAT the principles of zero-base budgetting be applied to the
budget preparation.
CARRIED;
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PROPOSED ADDITION TO ADMINISTRATIVE
HEADQUARTERS' BUILDING
The Committee received a report on the proposed financing of the proposed
administrative office extension.
Res. #8 Moved by: E. H. Card
Seconded by: M.W.H. Biggar
THAT the Committee defer considerati.on of the report on the proposed
financing of the administration office extension and request the staff
to prepare a report on the details of the proposed administrative office
extension.
CARR lED;
ADJOURNEMNT
On Motion, the meeting adjourned at 12:00 noon, June 23, 1980.
J. S. Scott K. G. Higgs
Chairman Secretary-Treasurer
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APPENDIX "A"
TO: The Chairman and Members of the Finance Sub-Committee, M.T.R.C.A.
Meeting #3/80 Monday-June-23-1980
FROM: Mr. W.A. McLean, Director of Planning and Policy
RE: PREPARATION OF THE 1981 BUDGET
It is proposed that the preparation of the 1981 Budget reflect three major
concepts:
l. the proposals of the Watershed Plan,
2. the identification of decision units, and
3. the assignment of staff accountability.
The Watershed PIan, currently in circulation for comment, will guide the
Authority's work over the next several years and will be implemented by projects
adopted to commence in 1982. 1981, while being the last year of existing
project approvals, can provide an excellent opportunity, through the budget
preparation process, for the Authority to formulate an appropriate budget format
for PIan implementation.
Programs have, therefore, been broken down into decision units in order to
utilize the technique of zero-base budgetting. A decision unit is a tangible
activity or group of activities for which a single manager has the responsibility
for successful performance. Within each decision unit there may be a number of
decision packages. Each decision package represents one way of performing an
activity, ie. a level of service within the decision unit. Decision packages
can be priori zed within a decision unit and, at a subsequent stage, can be
priorized, or ranked, in conjunction with all other decision packages in the
total budget. There is, of course, a minimum level of service within each
decision unit which must be provided for if the activity described by the unit
is to continue as a part of the Authority's work, ie. that level of effort
which, if reduced, would necessitate discontinuance of the activity.
Once the programs of the Watershed Plan have been divided into decision units,
~~=~ ~~~~ =~~ b~ identified as the management r~sponsibility of a specific cr~FF
---.....-..... ~~ d~cision unit would be the responsibility of staff below the
1:"-_............. . superintendent/supervisor level. This identification of responsibility
establishes management accountability for performance of the decision unit and
is another component of the successful application of a zero-base budgetting
technique.
The attached chart illustrates the proposed decision units for use in the
preparation of the 1981 budget.
In reviewing and ranking decision packages both within each decision unit and
amongst all decision units, the priorities of the Authority for the 1981 budget
must recognize a number of objectives.
The Authority's first priority must be to ensure that those commitments made
for the projects adopted and ending in 1981 can be met. Both the commitments
in The Metropolitan Toronto and Region Waterfront Project 1977-1981 and The
Interim Water and Related Land Management Project 1979-1981 must take priority
over any new or expanded proposals evolving from the Watershed Plan.
The second priority of the 1981 Budget, however, should be to reflect the
program components proposed by the Watershed Plan, in particular, the enrichment
of certain activities as well as the introduction of new initiatives such as
storm water management.
Within each decision unit, the ranking of decision packages will be based on
the principles established as part of the preparation of the 1980 budget as
follows:
1) Administration and operation costs required to operate the
component;
2) Studies and design required to implement scheduled works or
activity;
3) Land Acquisition ~ commitments
- required for scheduled works
- flood plain and valley
- headwaters;
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PREPARATION OF THE 1981 BUDGET PAGE 2
4) Scheduled works or activity;
5) Studies and design required to complete program or, project
preparation:
6) Completion of long term base studies;
7) continuing long term base studies;
8) Initiating 10ng term base studies.
The first draft of the budget is to be prepared by each Division during July
and August for consideration by the appropriate Advisory Boards in September.
RECOMMENDATION:
IT IS RECOMMENDED THAT the 1981 Budget be prepared on the basis of the goals
and objectives set out in the Watershed Plan and that the budget format be
based on the decision units which make up the programs' contained in the Watershed
PIan; and
FURTHER TlffiT the principles of zero-base budgetting be applied to the budget
preparation.
1980.06.19.
WAM/mm
PROPOSED DECISION UNITS
1981 BUDGET
DIVISION PROGRAM DECISION UNIT
Water Resources All Support
Water Management Planning
-Flood Control
-Erosion & Sediment
Control
-Storm Water Management
Flood Control Remedial Measures
-capital development &
maintenance
Flood Warning & Flood
Forecasting
-capital development &
operations
Erosion & Sediment Remedial Measures
Control -capital development &
maintenance
Storm Water Management Storm Water Management &
Regulation Administration
Lake Ontario Waterfront Capital Development
Development Operation and Maintenance
Planning
Shoreline Management Remedial Measures
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I -'-up..... ....U..L \,.01._ "'-....-r-....-.l....... ..
JUCl.1.U l..t::':'.LQU\""C
Information &
Education Community Relations Support
Community Relations/ General
Conservation Information Revenue Producing/Marketing
Resource Management
Programs
Community Relations/ Development
Conservation Education -Conservation Field Centres
Development/oper. & Main.
-Kortright
Special Funding
-Kortright
Operations & Maintenance
-Albion Hills C.F.C.
Operations & Maintenance
-Boyd C.F.C.
Operations & Maintenance
-Claremont C.F.C.
Operations & Maintenance
-Cold Creek C.F.C.
Operations & Maintenance
-Lake St. George C.F.C.
Operations & Maintenance
-Black Creek Pioneer Village
Historical Heritage Support
Sites Capital Development
-B.C.P.V.
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DIVISION PROGRAM DECISION UNIT
Historical
Sites con 'd. Operation & Maintenance
-B.C.P.V.
Conservation Land All Support
Management
Watershed Recreation Planning
Conservation Area/Development
Forest & Wildlife Area/
Development
Conservation Area/Op. & Main.
1) Albion Hills
2) Boyd
3) Bruce's Mill
4) Claireville
5) Cold Creek
6) Heart Lake
7) Petticoat Creek
Forest & Wildlife Area/Op. &
Main.
1) Claremont
2) Glen Haffy
3) Greenwood
4) Humber
5) Palgrave
Conservation Land Planning
Management Conservation Manageme!!i../
Planning
Operations & t-1aintenance
Finance & Land Acquisition Land Acquist.ion
Administration Property Management
Administration Administration
General Expenses
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FINANCE sun-COMMITTEE WEDNESDAY-JULY-9-1980 #4/80
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'1'he Finance Sub-Connnittee met at the Authori.ty Office, 5 Shoreham Drive, DOWNSVIEW,
Ontario, on Monday, July 9, 1980, commencing at 9:00 A.M.
PIlE SENT WEHE
Chairman J. S. Scott
Members M. W. H. Biggar
; E. H. Card
Mrs. J. A. Gardner
C. F. Kline
Authority Chairman R. G. Henderson
Authority Vice-Chairman Mrs. F. Gell
Executive Member Mrs. L. Hancey
Secretary-Treasurer K. G. Higgs
Director, Planning & Policy W. A. McLean
Director, Finance & Administration W. E. Jones
Supervisor, Budget Control, F&A Division J. D. Finch
:MINUTES
The Minutes of Meeting 113/80 were presented.
Res. 119 Moved by: C. F. Kline
Seconded bv: E. H. Card
RESOLVED TIIAT: The Minutes of Meeting #3/80 Le r~celv~d.
CARRIED;
PROPOSED ADDITION '1'0 ADMINISTRATIVE
HEADQUARTERS' BUILDING
The staff presented a report on methods of financing a proposed addition to the
administrative headquarters building.
Re~. #10 Moved by: C. F. Kline
Seconded by: M. W. H. Biggar
TIlE COMMITTEE RECOMMENDS THAT: The staff be authorized and directed to approach
the Ministry of Natural Resources, through Central Region up to the Deputy
Minister level, if necessary, to determine whether or not funds on hand from the
sale of lands and funds to be derived from future sale of lands and easements may
be used for the purpose of constructing an addition to the Authority's
Administrative Headquarters Building.
CARRIED;
AD<TOUHNMENT
On Motion, the meeting adjourned at 10:00 A.M" July 9, 1980.
J. S. Scott K. G. IIjg~
Chairman Secretary-Treasurer
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the metropolitan toronto and region conservation authority
minutes
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FINANCE SUB-COMMITTEE THURSDAY-SEPTEMBER-25-1980 #5/80
The Finance Sub-Committee met at the Authority Office, 5 Shoreham Drive,
DOWNSVIEW, Ontario, on Thursday, September 25, 1980, commencing at 9:30 a.m. and
adjourned at 2:00 p.m. The meeting reconvened on Friday, September 26, 1980,
commencing at 1:30 p.m.
PRESENT WERE
Chairman J. S. Scott
Members M. W. H. Biggar
Mrs. J. A. Gardner
Authority Chairman R. G. Henderson
Authority Vice-Chairman Mrs. . F. Ge 11
Secretary-Treasurer K. G. Higgs
Director, Planning and Policy W. A. McLean
Director, Finance and Administration W. E. Jones
Supervisor, Budget Control, F&A Division J. D. Finch
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ABSENT WERE:
Members E. H. Card
C. F. Kline
MINUTES
The Minutes of Meeting #4/80 were presented.
Res. #11 Moved by: Mrs. J. A. Gardner
Seconded by: Mrs. F. Gell
RESOLVED THAT: The Minutes of Meeting #4/80 be received.
CARRIED;
1981 PRELIMINARY BUDGET ESTIMATES
Res. #12 Moved by: M. W. H. Biggar
Se('onded by: Mrs. J. A. Gardner
THE COMMITTEE RECOMMENDS THAT~ The 1981 Preliminary Budget Estimates, as amended,
be approved.
CARRIED;
ADJOURNMENT
On Motion, the me.-,ti',g adjourned at 3:45 p.m., September 26, 1980.
J.' S. Scott K. G. Higgs
Chairman -- ---'-- Secretary-Treasurer
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FINANCE SUB-COMMITTEE WEDNESDAY-DELEMBER-IO-ID80 #6/80
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The Fi.nance Sub-Committee met at the Authority Officc, 5 Shoreham Drive,
DOWNSVIEW, Ontario, on Wednesday, Deccmber 10, 1980, commencing at 9:00 A.M.
PRESENT WERE .
Chairman J. S. Scott
Members M. W. H. Biggar
Mrs. J. A. Gardner
C. F. Kli.ne
Secretary-Treasurer K. G. .Higgs
Director, Planning and Policy W. A. McLean
Director, Finance and Administration W. E. Jones
Supervisor, Budget Control, F&A Division J. D. Finch
Supervisor, Accounting Services, F&A Division P. D. Torkoff
ABSENT WERE
Authority Chairman R. G. Henderson
Authority Vice-Chairman Mrs. F. Gel!
MINUTES
The Minutes of Meeting #5/80 were prese~ted.
Res. #12 Moved by: C. F. Kline
Seconded by: Mrs. J. /.. Gardner
RESOLVED THAT: The Minutes of Meeting #5/80 be received.
CARRIED;
FINANCIAL PROGRESS REPORT ESTIMATED
TO END OF YEAR
The staff submitted a Financial Progress Report up to and including
November 30, 1980 with estimates for Revenues and Expenditures for
December. This matter was discussed to some length.
Res. #13 Moved by: C. F. Kline
Seconded by: M. W. H. Biggar
RESOLVED THAT: The staff Financial Progress Report up to and including
November 30, 1980 with estimates of Revenues and Expenditures for December
be received.
CARRIED;
DISCUSSION OF BUDGET GUIDELINES FOR PREPARATION
OF 1981 FINAL BUDGET ESTrM^1~S
Res. #14 Moved by: Mrs. J. A. Gardner
Seconded by: C. F. Kline
RESOLVED THAT: The discussion paper of budget guidelines for prcparation of 1981
Final Budget EstDnates which included recommendations made by Central Region
of Ministry of Natural Resources for 1981 grant funding be received.
CARRIED;
PURCHASE OF WOI1D,PROCESSINCi EQUIPMENT
Tho staff subm:ltted a recommendation th:lt the wo['d process in V, cC]uiprncnt be pur-
chased from revellues dcrived from interest income and that tho amount of $28,000.
included in the HHH budget estirna tOR for purchase of 8Hid equipment be deleted.
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FINANCE SUB-COMMITTEE MEETING #6/80 - Page 2.
Res. #15 Moved by: M. W. H. Biggar
Seconded by: C. F. Kline
THE COMMITTEE RECOMMENDS THAT: No action be taken at this time with regard to
the purchase of word processing equipment.
CARRIED;
ADJOURNMENT
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On Motion, the meeting adjourned at 12:30 P.M., December 10, 1980.
J. S. Scott K. G. Higgs
Chairman Secretary-Treasurer
1980.12.10.
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FINANCE SUB-COMMITTEE MONDAY-FEBHUARY-9-l981 #7/80
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The Finance Sub-Committee met at the Authority Office, 5 Shoreham Drive, DOWNSVIEW,
ONTARIO, on Monday, February 9, 1981, comluencing at 10:00 A.M.
PRESENT WE RE
Chairman J. S. Scott
Members Mrs. J. A. Gardner
C. F. Kline
Authority Chairman Dr. Keith Reynolds
Authority Vice Chairman Mrs. F. Gell
Secretary-Treasurer K. G. Higgs
Director, Planning and Policy W. A. McLean
Director, Financc and Administration W. E. Jones
Administrator, Historical Sites R. K. Cooper
Supervisor, Budget Control J. D. Finch
Supervisor, Accounting Services P. D. Torkoff
Clarkson Gordon R. Osborne
Clarkson Gordon Mrs. K. Black
ABSEl\'T WERE
Member M. W. H. Biggar
MINUTES
The Minutes of Meeting #6/80 were presented.
Res. #16 Moved by: C. F. Kline
Seconded by: Mrs. J. A. Gardner
RESOLVED THAT: The Minutes of Meeting #6/80 be received.
CARRIED;
1980 AUDITOR'S REPORT AND FINANCIAL STATEMENTS
(CLARKSON GORDON)
The Chairman of the Finance Sub-Committee introduced Mr. Ron Osborne and Mrs.
Kathleen Black of Clarkson Gordon, and invited Mr. Osborne to present the
Auditor's Report and Financial Statement to Dccember 31, 1980.
Res. #17 Moved by: Mrs. J. A. Gardner
Seconded by: Mrs. F. Gell
RESOLVED THAT: The 1980 Auditor's Report and Financial Statement to December 31,
1980 be reccived; and
THE COMMITTEE RECOMMENDS THAT: The 1980 Auditor's Report and Financial Statement
to Dccember 31, 1980 be approved and signed by the Chairman and Secretary-Treasurer
of the Authority; and
THAT same be distributed in accordance with Section 38(3) of The Conservation
Authorities Act.
CARRIED;
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1981 GENERAL BUDGET ESTIMATES AND
1981 CAPITAL PROGRAM
Res. #18 Moved by: Mrs. F. Gell
Seconded by: Dr. J. K. Reynolds
THE COMMITTEE RECOM1lliNDS THAT the 1981 General Budget Estimates and 1981 Capital
Program, dated February 9, 1981, be adopted; and further in this connection, that
the following action be taken:
(a) All Current projects included in the 1981 General Budget Estimates be
approved and adopted; and
(b) 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 therefore
enacts as follows:
(i) That all member municipalities be designated as benefiting for all
General Current Projects included in the 1981 General Current Budget;
(ii ) The Authority's share of the cost of the General Current Project
included in the 1981 General Current Budget, as set forth in the 1981
General Current Budget shall be raised from all member municipalities
as part of the 1981 Annual General Levy;
(iii) The 1981 Annual General Levy for Administration, Operations and
Maintenance Programs, Conservation and Recreation Land Management
and the current programs of Water and Related Land Management, be
apportioned to the participating municipalities in the portion that
the equalized assessment of the municipalities or part bears to the
equalized assessment of the whole area under the jurisdiction of the
Authority, unless otherwise provided in the Levy;
(iv) 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 1981 General
Current Levy;
(v) The Executive Committee be authorized to reduce the said Budget and
Levy, should such action be deemed expedient;
(c) The 1981 Capital Works Program and the 1981 Capital Levy for Projects included
therein and dated February 9, 1981, be adopted; and
WHEREAS The Conservation Authorities Act provides that an Authority may, from
time to time, determine what monies will be required for Capital expenditures
in connection witn any project, and further provides for the method of raising
such monies from the participating municipalities.
THAT the following action be taken:
(a) All Member municipalities be notified of the amount of such monies
they are required to raise in 1981, on the basis set forth in the 1981
Capital Works Program and Levies for:
(i) The Interim Water and Related Land Management Project 1979-1981;
( ii) The MetropOlitan Toronto and Region Waterfront Project 1977-1981,
proposed to be carried out in 1981.
(b) The Municipality of Metropolitan Toronto be levied for the
Supplementary Project to the Metropolitan Toronto and Region
Waterfront Project 1977-1981.
(c) The Municipality of Metropolitan Toronto be levied for the
Supplementary Project to the Interim Water and Related Land
Management Project 1979-1981 and the Addendum thereto for the
dredging of the Keating Channel - Don River.
(d) 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 1981
Capital Works Levies.
CARRIED;
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On Motion, the Meeting adjourned at 11:30 A.M., February 9, 1981.
J. S. Scott, Chairman K. G. Higgs, Secretary-Treasurer