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HomeMy WebLinkAboutFinance and Business Development Board 2002ts, eirTHE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #1/02 March 1, 2002 The Finance and Business Development Board Meeting #1/02, was held in the Humber Room, Head Office, on Friday, March 1, 2002. The Chair Ron Moeser, called the meeting to order at 9:17 a.m. PRESENT David Barrow Vice Chair Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority REGRETS Bas Balkissoon Member Sandra Bussin Member Bill O'Donnell Member Maja Prentice Member RES. #C1 /02 - MINUTES Moved by: Seconded by: David Barrow Dick O'Brien THAT the Minutes of Meeting #8/01, held on January 18, 2002, be approved. CARRIED PRESENTATIONS (a) A presentation by Tim Feher, Director, Development and Marketing, TRCA on the results of the Conservation Foundation's 2001 Living City Campaign. RES. #C2 /02 - PRESENTATIONS Moved by: Seconded by: Rob Ford David Barrow THAT above -noted presentation (a) be heard and received. CARRIED 1 SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C3/02 - WILD WATER KINGDOM Request for Approval of New /Replacement Water Slides.. Request by Wild Water Kingdom for approval of new /replacement water slides as required under terms of lease. Moved by: Seconded by: David Barrow Dick O'Brien THE BOARD RECOMMENDS TO THE AUTHORITY THAT the proposal for new waterslide attraction development at Wild Water Kingdom be approved, subject to Wild Water Kingdom providing required drawings and specifications satsfactory to staff prior to March 22, 2002; AND FURTHER THAT Wild Water Kingdom obtain all the applicable permits that may be required. CARRIED BACKGROUND Staff has received a request from representatives of Wild Water Kingdom to approve a proposal to build new water slides and replace some existing equipment. Under the terms of the July 1, 1997, lease agreement, Wild Water Kingdom is required to obtain TRCA approval of substantial improvements, such approval not to be unreasonably withheld. The lease agreement provides that Wild Water Kingdom has an obligation to spend on capital improvements at least $1 million between November 1, 1998, and October 31, 2002, and at least $1 million in each following 5 year period, subject to certain extension rights. The proposed capital improvements would likely meet this obligation. Wild Water Kingdom is in the process of finalizing drawings and specifications for the work. They are aware of the need to obtain all the necessary permits from the City of Brampton as well as TRCA approval. Staff is advised that all of the proposed improvements are within the existing waterpark and as such are outside the TRCA regulated area. Wild Water Kingdom will be submitting the drawings and specifications to TRCA in the next few days. Staff will review the material and bring a recommendation to the Board. FINANCIAL IMPLICATIONS TRCA has no financial obligations with respect to the proposed improvements. Generally, staff is supportive of these sort of improvements which add value to the Waterpark, increasing attendance and revenues which, under the terms of the lease is financially beneficial to TRCA. Report prepared by: Jim Dillane, extension 6292 For Information contact: Jim Dillane, extension 6292 Date: February 21, 2002 2 RES. #C4 /02 - RULES OF CONDUCT Amendment to Section X - Delegations. Amend Section X of the Rules of Conduct with respect to the required advance notice period for delegations requesting to appear before the Authority, Executive Committee or any Advisory Board. Moved by: Seconded by: David Barrow Dick O'Brien THE EXECUTIVE COMMITTEE RECOMMENDS THAT Clause 43 of Section X - Delegations, of the Rules of Conduct of the Authority be amended to three (3) days, from eight (8) days, as it pertains to the required advance notice period for delegations. AMENDMENT RES. #C5 /02 Moved by: Seconded by: Ron Moeser David Barrow THAT the following be inserted after the main motion: THAT members be advised by all available means of scheduled deputations prior to the meeting; AND FURTHER THAT the following be added to Clause 53 of Section XI of the Rules of Conduct: with the exception of delegations or presentations which wil/be handled after all reports on the agenda are dealt with, so that the amended Clause 53 of Section XI reads as follows: The business of the meeting shall follow the order on the agenda, with the except /on of delegations or presentations which will be handled after all reports on the agenda are dealt with, unless otherwise decided by resolution. THE AMENDMENT WAS CARRIED THE MAIN MOTION, AS AMENDED, WAS CARRIED BACKGROUND At Executive Committee Meeting #9/01, held on November 2, 2001, Resolution #B134/01 as follows was approved: THE EXECUTIVE COMMITTEE RECOMMENDS TO THE AUTHORITY THAT Clause 43 of Section X - Delegations, of the Rules of Conduct of the Authority be reviewed with respect to the required advance notice period for delegations; 3 AND FURTHER THAT staff report back with some suggested changes to Clause 43. The Rules of Conduct for the Authority were adopted on June 12, 1986, with the most recent amendments made at Authority Meeting #1 /02, held on January 25, 2002. Section X of the Rules of Conduct pertains to the issue of delegations. Generally, the Rules of Conduct provide a procedure that has served the Authority well in terms of delegations and presentations. There is one situation which staff suggests requires that the Rules of Conduct for Delegations be amended. This is the requirement within Clause 43 for eight days advance notice for someone to attend a meeting This requirement places any potential delegation in a situation where they may not even be aware an item is on the agenda because the agenda does goes out eight days in advance of any meeting. Therefore, unless any potential delegate is aware well in advance that an item will be going to an Advisory Board or Authority meeting, it is very difficult to meet the eight day notice criteria. This has not been a problem because virtually every delegation who has not met the eight day notice period has been allowed to speak under Clause 45. However, this is a technicality which could be used to not hear a delegation and this is unfair especially if they do not get the agenda earlier than eight days in advance. Staff is recommending Clause 43 be amended to change the eight day notice period to a two day notice period. Section X of the current Rules of Conduct of the Authority is attached. The proposed amendment requires a change to Section 43 only as outlined in the attachment. For Information contact: Craig Mather, 416- 667 -6289 Date: February 21, 2002 Attachment: 1 4 Attachment 1 RULES FOR THE CONDUCT OF THE AUTHORITY 2002 As adopted by Resolution #34 of Meeting #2/86 of the Authority, held on the 21st day of March, 1986; as amended by Resolution #75 and #76 of Meeting #4/86 of the Authority, held on the 13th day of June, 1986; as amended by Resolution #130 of Meeting #5/87 of the Authority, held on the 24th day of July, 1987; as amended by Resolution #200 of Meeting #6/91, held on the 6th day of September, 1991; as amended by Resolution #282 of Meeting #9/91 of the Authority, held on January 10, 1992; as amended by Resolution #64 of Meeting #2/92 of the Authority, held on March 27, 1992; as amended by Resolution #335 of Meeting #13/95 of the Authority, held on February 23, 1996; as amended by Resolution #A286 of Meeting #12/96 of the Authority, held on January 24, 1997; as amended by Resolution #A23 of Meeting #1/99 of the Authority, held on January 29, 1999; and as further amended by Res. #A6 /02 of Meeting #1/02 of the Authority, held on January 25, 2002. SECTION X - DELEGATIONS 41. When the Chair of the Authority believes that a large number of delegations will request an opportunity to address the Authority or Executive Committee with respect to a particular matter or matters, the Chair may summon a special meeting of the Authority or Executive Committee to deal with the particular matter or matters and the provisions of paragraphs 34, 35 and 36 shall apply as necessary. 42. When the Chair of an Advisory Board believes that a large number of delegations will request an opportunity to address the Advisory Board with respect to a particular matter or matters, the Chair of the Advisory Board may summon a special meeting of the Advisory Board to deal with the particular matter or matters and the provisions of paragraphs 34, 35 and 36 shall apply as necessary. 43. Any person or organization applying for an opportunity to address the Authority, Executive Committee or any Advisory Board may make a request, in writing, to the Secretary- Treasurer two (2) days in advance of a scheduled meeting if such request is to be included in the agenda of that meeting. The request should comprise a brief statement of the issue or matter involved and indicate the names of the proposed speakers. 44. The Secretary- Treasurer or designate preparing any agenda shall: 44.1 list all requests received pursuant to paragraph 43 hereof before the closing of the agenda in a section titled "Delegations" and indicate the source of the request and a brief description of the issue or matter involved; and 44.2 provide an item at the end of the section of the agenda titled "Delegations" for the meeting to consider hearing any other delegation present; 5 45. The Secretary- Treasurer or designate shall advise any person or organization applying for an opportunity to address the Authority, Executive Committee or any Advisory Board and not having made a written request in accordance with paragraph 43, that the applicant may appear before such meeting but will be heard only if approved by a ruling of the meeting under paragraph 49. The Secretary- Treasurer or designate shall inform the applicant of the date, time and place of meeting, and obtain a brief statement of the issue or matter involved. 46. No delegation, whether or not listed on the agenda pursuant to paragraph 43, shall be heard without a ruling by the Chair of the meeting giving leave, but such ruling may be immediately appealed by proper motion and the ruling of the meeting shall govern. A representative of a Council of a member Municipality of the Authority, duly authorized by resolution of such Council and any member of the Authority shall be heard by the Executive Committee and Advisory Boards at the appropriate time as of right. 47. If the number of delegations present pursuant to paragraphs 43 and 45 wishing to address a particular matter or matters is such that the meeting will not be able to deal with its agenda properly, then, on proper motion, the particular matter or matters may be adjourned to a special meeting and, if the time, date and place of the special meeting is included in the motion, no further notice of such meeting will be required. 48. Delegations shall be heard only when the meeting is dealing with the item "Delegations" on the agenda except that the meeting may, at that time, by proper motion defer the hearing of any specific delegation until the meeting is considering a particular item or matter. 49. With respect to a delegation not listed on the agenda, but desiring an opportunity to be heard pursuant to paragraph 45 hereof, the procedure shall be: 49.1 a motion shall be made by a member of the meeting that the delegation be added to the agenda; 49.2 if such motion passes, the Chair may immediately rule that the hearing of the delegation would be unfair or prejudicial to members or other persons not present because of lack of advance notice and that the hearing of the delegation be deferred to the next meeting and listed on that agenda pursuant to paragraph 44 hereof. The Chair's ruling may be immediately appealed by proper motion and the ruling of the meeting shall then govern; 49.3 if the ruling in subparagraph 49.2 hereof is not made or sustained, the procedure in paragraph 48 hereof shall be followed. 50. Except by leave of the Chair or on an appeal by the leave of the meeting: 50.1 each speaker shall be limited to five (5) minutes; and 50.2 each group of delegates having a common interest shall appoint one speaker to represent the group and such speaker shall be limited to five (5) minutes. 6 SECTION IV - ITEMS FOR THE INFORMATION OF ANOTHER BOARD RES. #C6/02 - Moved by: Seconded by: 2002 BUDGET UPDATE Provides an update on the status of the 2002 budget process. David Barrow Rob Ford IT IS RECOMMENDED THAT the communication on the 2002 budget update dated February 21, 2002, be received. CARRIED RATIONALE Staff has continued to meet with representatives of the Authority's major municipal funding partners to present the approved TRCA preliminary operating and capital budget estimates. Each jurisdiction has a unique approach to preparing their respective budgets. TRCA works with each to format the TRCA budget in a manner consistent with the needs of our municipal partners. Attached is a chart illustrating municipal funding to date. The following summarizes the status of negotiations: CITY OF TORONTO Negotiations with staff and the City Budget Sub - Committee Member, Councillor Pantalone, are complete . Councillor Moeser, as Chair of the Finance and Business Development Advisory Board participated in most of the discussions. The capital and operating budgets have been recommended to Council. REGION OF PEEL Negotiations with Peel representatives are complete and the budget has been approved. REGION OF YORK Negotiations with York representatives which were conducted jointly with LSRCA are complete and the budget has been approved. REGION OF DURHAM Negotiations with Durham representatives are continuing in concert with the representatives of the four other Conservation Authorities in Durham. TOWN OF MONO AND TOWNSHIP OF ADJALA - TOSORONTIO Because the funding from these two member municipalities is modest, no formal discussions are held. Staff is pleased with the level of support received to date. There are significant increases in many capital projects. Peel, York and the City have supported the TRCA request for a 6% increase in operating levy. The levy will be based on the new Current Value Assessment (CVA) method. This results in a shift of $791,400 between the City of Toronto and the Regions. 7 The 2002 Final Budget will be submitted to the Board at its meeting on April 5, 2002. Report prepared by: Jim Dillane, extension 6292 For Information contact: Jim Dillane, extension 6292 Date: February 21, 2002 Attachments: 2 TRCA: Anticip_a_ted 2002 Municipal Funding ( Feb.21102 Based on negotiations to date. ) Projects .CaPal Erosion Control Waterfront Development R.A.P. /Natural H. Restoration BCPV Retrofit BCPV Attractions Major Facilities Retrofit Greenspace Public use Infrastructure Port Union Into technology Y -P -D Groundwater Strategy Integrated Groundwater Plan Drinking Water Protection Terrestrial natural hentage Monitoring Program Floodplain Mapping Stewardship Outreach Education Watershed Planning Cluster Planning & Intel Groundwater M Rural Water Q Fluvial Geomorp Riparian Zones Terrestrial Comp Water Budgets Low Flow Report Cards/SI Stormwater Retr Aquatic: Fish Plans Identify Wetlands Cons. Land Management Flood waming Flood works C A. Campgrounds/Pool (Peel= true Field Centres infrastructure Toronto Peel York Durham Original Submissiot 2002 At date Original Submissiot 2002 At date Original 2002 Submissioi At date Original Submissiot 2002 At date 1,500.0 1,132.0 n/a n/a Wtrfmt: see also Op 2,000.0 1,434.0 n/a nla 75.0 75.0 950.0 950.0 1,000.0 400.0 1,000.0 200.0 1,150.0 955.0 nla 20.0 see op 200.0 200.0 nla n/a see Op 294.0 294.0 85.9 85.9 99.3 see Op 20 7 500.0 500.0 500.0 500.0 250.0 175.0 150.0 50.0 50.0 33.2 see Op 30 0 see Op 1,000.0 0.0 n/a nla 150.0 150.0 50.0 50.0 50.0 50.0 50 0 50.0 100.0 50.0 100 0 50.0 50 0 50.0 15.0 15.0 75.0 75.0 75.0 see Op 25.0 25.0 200.0 200.0 250 0 200.0 60.0 60.0 195.0 195.0 157.0 150.0 65 0 65.0 35.0 35.0 35.0 70.0 30.0 30.0 30 0 -ation 75.0 75.0 75.0 el 100 0 100.0 50.0 50.0 15.0 15.0 30.0 ology 10.0 10.0 60.0 15.0 15.0 40.0 40.0 nent 130.0 130.0 35.0 38.0 38.0 52.0 50.0 1 Pategies 50.0 38.0 50.0 50.0 ifit Study 20.0 20.0 80.0 40.0 25.0 25.0 23.0 50.0 50.0 60.0 55.0 55.0 25.0 25.0 125.0 125.0 cap) 300.0 300.0 n/a 100 0 25.0 25.0 30.0 7,919.0 5,765.0 3,363.9 1,878.9 3,007.5 700.0 1 ,085 7 525 0 1. 3uawypelly York Durham Original 2002 Original 2002 Original 2002 Submission At date Submissiot At date Submission At date TRCA: Anticipated 2002 Municipal Funding ( Feb.21 /02 Based on negotiations to date. ) Projects Operating Items: Reg Op Levy (excl CVA shift Rouge Park Capital items in Op. Base Public use Infrastructure Durham Waterfront BCPV Attractions Public use Infrastructure Terrestnal natural heritage Toronto Peel Original 2002 Submission At date Adj(Monn4 Rou 1,118 4,616,245 112 12 62,459 Summa_u Total regular capital Capital in regional operating Capital total Operating (after CVA) Rouge Grand total Summary of Actual 2001 Total regular capital Capital in regional operating Capital total Operating (no CVA issue) Rouge Grand total 4,616,245 792,097 62,459 see cap 4,678,704 5,470,801 5,765 0 00 5,765 0 5,408 3 62.5 11,235 8 4,975 0 00 4,975.0 4,354 9 58 9 9,388 9 1,361,447 1,361,447 (493,457) 9,140 9,140 see cap 1,370,587 877,130 1,878 9 0.0 1,878.9 868 0 9.1 2,756 0 745 3 00 745.3 1,284.4 86 2,038.3 1,575,314 1,575,314 (218,803) 14,967 14,967 38,861 20,000 99,300 75,000 326,776 326,776 (79,949) 2,325 2,325 5,681 51,548 1,590,281 1,604,639 700.0 233 2 933 2 1,356 5 150 2,304 6 300 0 233 2 533 2 1,486 1 14 1 2,033.4 329,101 306,380 525 0 57.2 -- 582 2 246 8 23 831 4 298 5 540 352 5 308 3 22 663 0 Z juawgoeld RES. #C7/02 - ACCOUNTS RECEIVABLE STATUS REPORT January 31, 2002. Staff report on accounts receivable. Moved by: Seconded by: David Barrow Rob Ford IT IS RECOMMENDED THAT the report on accounts receivable of the Authority, as of January 31, 2002, be received. CARRIED BACKGROUND At Meeting #3/91 the Board requested that for each of its meetings staff reports on the status of the Authority's receivables. ANALYSIS The schedule below summarizes the status of receivables, including aging and classification. The schedule excludes $3,542 in accumulated interest arrears on invoices outstanding for more than 30 days. ACCOUNTS RECEIVABLE AGING, BY CATEGORY Excluding Municipal Levy and MNR Grant - As at January 31, 2002 Items in excess of $1,000, included in the 90- plus -days column, are listed below. These amounts are deemed collectible. Total receivables of $585,736 are within normal levels for this time of the year. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 11 CURRENT 31 TO 60 DAYS 61 TO 90 DAYS 90 PLUS DAYS TOTAL % SCHOOLS AND SCHOOL BOARDS 41,189 16,922 15,000 4,317 77,428 13.2% GOVERNMENT 36,954 165,837 150,000 24,320 377,111 64.4% CORPO lND VIDUALE, AND COMMUNITY GROUPS 44,392 33,174 18,009 35,622 131,197 22.4% TOTAL 122,535 215,933 183,009 64,259 585,736 100.0% % OF TOTAL 20.9% 36.9% 31.2% 11.0% 100.0% Items in excess of $1,000, included in the 90- plus -days column, are listed below. These amounts are deemed collectible. Total receivables of $585,736 are within normal levels for this time of the year. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 11 DATE Total $ 90 -Plus $ January 31, 2002 585,736 64,259 _ December 30, 2001 1,078,071 38,666 October 23, 2001 350,385 106,343 August 27/01 371,985 17,153 May 25/01 1,132,443 44,810 March 26/01 621,560 167,094 December 30/00 1,014,021 67,981 September 06/00 596,536 47,728 March 19/00 869,266 100,758 February 15/00 1,007,850 42,952 December 30/99 694,198 81,500 October 26/99 531,118 89,630 August 29/99 565,611 97,950 May 23/99 392,070 21,841 March 29/99 • 464,780 61,536 February 24/99 342,696 55,726 August 25/98 368,404 118,340 May 24/98 319,384 _ 20,946 The list below itemizes accounts greater than $1,000 included in the 90 day plus category. CLIENT NAME AMOUNT $ ARREARS INTEREST $ AGE (DAYS) Lambton Kingsway School 1,374.95 62.80 97 City of Toronto 1,173.61 n \a 97 Wild Water Kingdom 28,738.99 as per lease agreement 97 Town of Markham 23,121.60 n \a 305 54,409.15 62.80 Report prepared by: Rocco Sgambelluri, extension 5232 For information contact: Rocco Sgambelluri, extension 5232 Date: February 25, 2002 TERMINATION ON MOTION, the meeting terminated at 10:19 a.m., on March 1, 2002. Ron Moeser Chair /ks J. Craig Mather Secretary- Treasurer 13 VirTHE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #2/02 April 5, 2002 The Finance and Business Development Board Meeting #2/02, was held in the Humber Room, Head Office, on Friday, April 5, 2002. The Chair Ron Moeser, called the meeting to order at 9:13 a.m. PRESENT Bas Balkissoon Member David Barrow Vice Chair Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority Bill O'Donnell Member Maja Prentice Member REGRETS Sandra Bussin RES. #C8 /02 - MINUTES Moved by: David Barrow Seconded by: Bill O'Donnell THAT the Minutes of Meeting #1/02, held on March 1, 2002, be approved. CARRIED SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C9 /02 - 2002 BUDGET - OPERATING AND CAPITAL Recommends approval of the 2002 Budget - Operating and Capital Moved by: Seconded by: David Barrow Maja Prentice THE BOARD RECOMMENDS TO THE AUTHORITY THAT, subject to finalization of the participating municipalities' apportioned levy amounts, the 2002 Operating and Capital Budget, and all projects therein, be adopted; 14 AND WHEREAS the Conservation Authorities Act provides that an Authority shall have the power to determine the portion of total benefit afforded to all participating municipalities that is afforded to each of them in establishing the annual levy, the Toronto and Region Conservation Authority resolves as follows, subject to such regulations under the Act as may be approved by the Lieutenant- Governor -in- Council: (I) That all participating municipalities be designated as benefiting for all projects included in the 2002 Operating Budget; (ii) That the Authority's share of the cost of the programs included in the 2002 Operating Budget shall be raised from all participating municipalities as part of the General Levy; (iii) That the 2002 General Levy be apportioned to the participating municipalities in the proportion that the current value assessment of the whole is under the jurisdiction of the Authority, unless otherwise provided in the levy or a project; (iv) That the appropriate Authority officials be directed to advise the participating municipalities pursuant to the Conservation Authorities Act and the regulations made thereunder; to levy the said municipalities the amount of the General Levy set forth in the 2002 Operating Budget, and to levy the said municipalities the amount of the Capital Levy set forth in the 2002 Capital Budget and in the approved projects of the Authority; THAT staff be authorized to amend the 2002 Operating and Capital Budget to reflect actual 2002 provincial grant allocations in order to determine the amount of matching levy governed by regulation; THAT 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; AND FURTHER THAT, as required by Ontario Regulations 139/96 and 231/97, this recommendation and the accompanying budget document, including the schedule of matching and non - matching levies, be approved by recorded vote. CARRIED BACKGROUND Approval of the Operating and Capital Budgets each year is part of the Authority's financial management and business planning process. Members will recall that the Authority produced its first multi -year business plan in 1996 for the years 1997 to 1999. This document has served as a guide for programs and projects of the Authority and was extended through to the end of the 2001 fiscal year. The 2002 Operating and Capital Budget is attached. On April 5th, staff will present additional detail explaining the major issues identified as part of the 2002 budget process. At the April 26th Authority meeting, the Business Plan document will be available. 15 Municipal Approval Status As the Members are aware, staff prepare preliminary estimates in October for submission to the Authority's municipal funding partners. Staff meet with municipal staff as required by the budget processes followed by each major participating municipality. Presentations are made to the Committees and Councils of the funding partners as required. In November of 2002, the Authority approved an operating levy increase guideline of 6% and directed staff to implement the use of current value assessment, an issue deferred as part of the 2001 budget process. The following summarizes the status of the discussions and submissions as of March 28th, 2002. City of Toronto The capital and operating budget levy as reported in the Authority's budget has been approved by City Council . Regional Municipality of Peel The capital and operating levy included in the Authority Budget has been approved by Regional Council. Regional Municipality of York The capital and operating levy included in the Authority Budget has been approved by Regional Council. Regional Municipality of Durham The Authority has submitted to Durham Region's Finance and Administration Committee the proposed capital and operating levy as identified in the attached budget. The operating levy is submitted at 6 %, an increase agreed to by all five Conservation Authorities within Durham Region The Durham Finance Committee has asked that Authorities submit a revised budget at the Durham Region Guideline of 5.9 %. The difference is less than $3,000 and can be accommodated using the surplus generated by the application of the new CVA formula. In discussion with the Committee and staff of the Region, there are issues as to how much of the capital will be approved. Durham's Finance and Administration Committee will be considering the five Conservation Authority budget requests in on April 10th for submission to Council later in the month. Township of Adjala- Tosorontio The Township has been advised of the Authority's levy request. In the past, the Township has not requested a meeting with the Authority concerning the levy. 16 Town of Mono The Town has approved a resolution that Conservation Authority levy requests be at the 2001 level. Included in the Authority budget is he Town of Mono levy which totals $656. This is $40 higher than in 2001. Provincial Legislation By regulation, the TRCA has provided 30 days written notice to its member municipalities of the date of the meeting at which the Authority will approve the municipal levy. At the April 26th Authority meeting, a recorded vote on the budget recommendation including the non - matching municipal levy is required. The weighted voting procedure prescribed by regulation will be used. Summary It is anticipated that by April 26th, when the Authority considers the 2001 Budget, all necessary municipal approvals will be in place. The Provincial funding which is matched with levy has not been confirmed but is unlikely to change in any material way. Report prepared by: Jim Dillane, 416 - 667 -6292, Rocco Sgambelluri, extension 5232 For Information contact: Jim Dillane, 416 - 667 -6292, Rocco Sgambelluri, extension 5232, Ralph Kofler, extension 5274 Date: March 28, 2002 Attachments: 1 17 Attachment 1 ti erTHE TOBONIO AND REGION CONSERVATION AUIHOBITY 2002 OPERATING AND CAPITAL BUDGET IN BUSINESS PLAN FORMAT (Slightly modified from schedules In F &BD agenda) As submitted to the Finance & Business Development Advisory Board. Meeting #2/02, April 5, 2002. 18 lee ToRONT0 pram CONSERVATION AUTHORITY 2002 OPERA7WIO AL BUDOET IN BUSINESS PLAN FORMAT OPERATING 2002 Budget Re•fetoe 2001 Budget 20o1 Actual OuSINE55 COMPONENTS Grgse Eperlditur•s Program Revenue Conserv. Foundation Other Sources Nei: Levy/ Gran( 02)01 Net Change Gross F.pemecums Program Conserv. Spec/ei Reserve Foo,,d 1ro,t MUn /Np•I O0he7 Sources Net' Levy / Gran Or•• EswK Program Cooserv. Other /twosome Pere.delikee Ievew that Levy, O n0 4 ACTIVITIES 9 S S $ 6 3 s 0 0 s s s t e 6 6 6 SMI ERSFIE'O'HEALTH S'' iAIEHSHED_EIANNINa 1•4102 1) Watershed Strategies d) Resource Monitoring 1,741,800 694,500 911,200 50000 744,300 10,000 86,300 834.500 (216,200 (30,200 tete.xo 070.750 sas.000 445, 53+,290 76,700 30100. 190,700 1001 ssrOS •U4• MAO •Mrs Hews 9491 MUM 674 ) Educalk,n a) Conservation Fieid Centres 1,561,300 1,163.700 57,000 256,600 384,000 92,800 20437970 +104170 44010 093.000 29070 9ws.alt ,.laed Mee s,Ve Mae 1810,•• b)KOrir)ght Centre 1,510,300 971.100 21,500 517,700 (64,100 1197303 11790 keep 200 58+100 NAM taw el 654310 ) flood Warning 146300 1 500 144,600 (4,1001 160400 1.590 luxe 59.116 1949 6,154,200 2,136,300 1,039,700 1,010,900 1,967)300 (221,800) 8.144279 2091,470 0n.599 13400 1007,700 2180000 6099 to 0544134 role+0 1,+7409 2,211197 N LANNING SERVICES )5) Advisc.y /Technkal Clearance ) Perm8lia7/Coo ounce Monitoring 714,400 920,500 325,000 261,500 (0) 389,400 659,000 15,200 29,400 40220 1.114.170 0.00 201.530 38100 263.09 (10 511 37!20 10400 78000 194.101 88.00 225743 886.874 706.674 436.640 03+29 1,834,900 586,500 (0) 1,046,400 44,600 213,300 09570 54000 (0) 1.00303 .722.081 308343 139,347 43130 P .c.FTEI(PTION Is) Proiecl Design & Implementation 1,511,300 666 600 100 000 400,000 342,700 48,600 lerse70 'Mt.= 42400 450.00 204,100 9485007 104781 81,873 47:029 341,775 1 511,300 868,600 100,000 ' 400,000. 342,700 48600 1,175,40 557,500 090.10 450990 260700 7..9.60 09,103 el 09 : 47270 247,0 MANAGEMEH?0F_PUBLIC_ASSETS 7) land Management: a) Property Sevres 1,149,700 2.000 15,000 1.112,700 251,900 4010 2,403 20.809 00150 700140 809481 0 67269 h) CA land Management 583,000 5,000 578,000 19,900 50.10 0090 584103 910.01 60 10047 635,176 8) Water Management Sttuchaes 101,400 101,400 700 10170 10170 104.210 2.00 99230 O) BCPV InfrastruchXe - 866,000 868,000 (7,000) 873,070 87507 09.700 10) 09.880 .10) Business Development 1 ,280,200 1,985,600 (705x400)_ (10540) 120380 110019 800.79 79,08 1.414972 17.074 69091 109.546 3,962,300 1,9877600 20,000 j,974.700 160,100 3T34470 11®,09 01.703 7.679800 3,00x654 7,530.405 1.074 138401 1,07633 • WATERSo(EQ WEEKECE :11) Recreation Programs 2,694,800 2,619,600 16,800 (0) 58,400 81,100 263030 2.001.603 21307 MI 7.300 901843 2870.149 14221 10.640 (704403 12) BCPV Programs 3,900,000 2,922.400 1,500 255,000 821,100 154,700 6.746.326 264.50 4.303 101030 000403 009.195 2041453 94172 301.736 734304 b) MarMelirg d Development Ina0ves • or 0,004100 5,442000 15. 300 208.000 57•,000 200.030 •.era9II RIB Mass 967th 0069 134.4 *UM >aws sYs 13) Vehicle & Equipment (Net) 0 0 ,48,1 trees 9 6 6040. • 803 • • ISM 14LCQ) !1ATr 4FRV7CF4 627,700 50,000 577,700 157,500 suers maw 4.619. 4900 Mat 4070 4847914 a) Management Services b) Corporate Secretariat 260,900 260,900 60,000 Ma49 men mod tome 0) Deve &Opment Office 620,000 620,000 twee• meth ,0,170 let en d) Communications 811.400 15,000 596,400 202,300 sate axe !nue ads tuts 1th mum e) Human Resources !Safety 279,700 279,700 60,800 taxa 14/0 ruled 949• Ned MUM 8) 08ke Services 667,400 20,000 647,400 85,200 9410 9490 51.X0 a.= moon 16.431 •9.•1• g) Information Technology 201,300 201,300 (43,700) . =MO Moss map muse axle Wet 97048 h)Financial Servces 551,300 250,000 301,300 37,600 •0.70 Num MANI 370117 mane Project Overhead recoveries (300,000) (300,000] (300,000) 3,519,700 258,000 620,000 85,000 2,564,700 259,700 207150 269099 374803 345.50 2.3es09 maws new 82101 MU 141601* Corp:rale Services: % of T01at Budget 4074 071• 110 9774 OPERATING TOTAL 23 397,200 11,071 000 1 778 000 1,770,900 8,777,300 497,000 93,40,260 19,0430 1,50.00 senses ism am es .' 300 n 0 :.:9 .:. .. .. 71 64 MNR Transfer P2701014 845,800 300 435.0. ulna •unicipal Levy 7,931,500 498,700 7 434,900 TAM17• Operating Deficit 1 (SugNus) 0 (0) • (210,881) TORONTO AND REGION CONSERVATION AUTHORITY 2002 OPERATING AND CAPITAL BUDGET N BUSYNESS PLAN FORMAT CAPITAL & OTHER PROJECTS 2002 Budget Restated' 2001 Budget 2001 Actual 6U51ME88 COMPONENTS Gross Program Conserv. Other Neu Levy/ 02191 o, , Noye. Conserv. Special 0,00 tree twr' Orr Rome. Conserv. ant Mac Leo+ &ACTNITIES Expenditures Revenue Foundation Sources Grant Net Change 8,p.6my.'• /Urea. Famda00n MonICOal Nantes o Expend. 8.9.6.5 Founds0on 0oa.s4. Oran( $ $ $ ; 1 i f f 1 1 1 1 5 1 1 1 1 WAIFRSHED PLANNING 1) Watershed Strategies ( Waterfront) 88,300 88,300 117,100) 105.4e1 156,46 112.911 6.60 105.513 2) Resource Monitoring (Waterfront) 135,000 135,000 5,000 050.000 Boom 13x756 12,055 REGENERATION 6) Regeneration Capital Projects Waterfront Regeneration 2,298,948 100,000 25,000 414,000 1,759,948 (4,482) 2.370.56 10009 21.000 501.110 1.264!30 1.010,001 55x115 1123 55l,45 1]31.930 Port Union Watefront Improvement 330,300 330,390 1419,700) 050.000 750.00o 4:4x55 424260 Humber Bay Shoe (Mole) SOB) 1,920,000 960,000 950,000 980,000 1,920.000 1.550.000 166612 50,410 6005 Valley & Shoretfro Regen. 1,668,800 27,500 1,881,300 125,300 ,$o,,ao 3.500 a 8x.000 1.329731 5.501 11.441 1011503 Flood Control 1,000,000 1,000,000 1,000000 1,001050 *152 56192 Toronto Islands Brickworks ^ 44.510 12_155 MAO (0 Arsenal Lands Remedtatkm 1710410 110.500 Nursery relocation 200,000 200,000 Rehabaeatm: Toronto RAP 1,984,600 921,300 1,083,300 (6,200) 1.307.030 22.56 1,109300 4115115 00.158 41.005 110 305 691.071 I RAP 591,000 191,000 400,000 100,000 604003 300.010 100.003 310.401 431595 2.207 111.215 2240108 rk RAP 832,300 503,300 249,000 49,000 500000 301100 200,030 525.195 5.055 xd 15500 1511.605 m Water Management 225,000 225,000 225,000 leashed Monitoring g 804,000 25, 000 779 ,000 779,000 453.010 401000 56,000 Grour8iweler Studies 969,700 531,200 438,500 438,500 301013 300.69 Terrestrial Natural Heritage 382,500 160,000 39,700 182,800 182,800 015,013 150.6 120000 50,06 Water Budgets 148,000 148.,000 148,000 Education & Stewardship 65,000 65,000 65,000 Peel Subwatershed Planning 370,000 370,000 370,000 Floodplain rntappklg 350,000 33,600 315,200 316,200 14,060,148 100,000 218,800 4,793,000 8,948,348 3,328,418 01317X19 101003 10069 wean 4010.63 50139.920 L001622 802.485 115.605 085922 4.061.275 7) Land Acquls9forrs & Disposals 4,000,000 100,000 3,375,000 525,000 825,000 s60830 333100, 110169 1.555611 234.454 2,044.935 I30.579 )YATERSHED_EXe RIENCE Public Use Infrastructure Projects 250,000 250,000 59,000 more 9000 151,90 220963 00.755 4.050 (466601 195.154 Ko8irigt4 living Machine 100,000 (100,000) - 1636 (100001 Campground expa0sipns 300,000 300,000 300,000 BCPV Retrofit & Development Pro}ect 955,000 955,000 145,000) 1.6oxso 1.03006 0.153461 0.301 1.041080 CORe08BIE SERVICES Information tecMldogy 275,000 275,000 275,000 Administrative Office 500 000 500,000 163,000 21169 130.000 216601 215.531 CAPITAL TOTAL 20581,448 100,000 318,800 8,268,000 11,876,648 4,893,318 0035¢,130 000003 285,030 926p6 2697010 5,963,330 10725731 9w4,20 380.920 2186245 3.101023 MNR Transfer Payment Municipal Levu 12,076,643 4,443,318 7813,330 5,859 0 12 Capital DeficitI (Surplus) (200,000 450,000 10511.011 L7,969 Regbral monmod p. GSgrmbalet 5hiaes, Terrtetel Nagea l Heritage errler 01 owed ham Ogleaalg 1010 ap1a1 and p101601 TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2002 BUDGET LEVIES GENERAL PROGRAMS & CAPITAL PROJECTS SUMMARY z '-- 2002 GENERAL LEVY 2002 LEVY 70TAL': CAPITAL EXCLUDING TAX ENERAL PROJECTS TAX ADJ. ADJUST Y E • . ':(` Page 4 ) ADJALA- TOSORONTIO 590 2001 OPERATING Operating LEVY INCL. Change TAX ADJUST. 02101 DURHAM 232,884 13,589 N TORONTO 5,407,726 MONO 640 PEEL 835,737 89,668 YORK 1,309,855 40,811 7,787,432 144,068 F"1 LEVIES ON HAND 438 152 34.7% 308,279 (61,806) - 20.0% 4,354,938 1,052,788 24.2% 616 24 3.9% 1,284,384 (358.979) - 27.9% 1,486,145 (135,479) -9.1% 7,434,800 496,700 6.7% 7,434,800 496,700 6.7% TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2002 BUDGET CAPITAL AND PROJECT LEVIES ADJALA- ..;,x ^a,- :,__...:vC• TOTAL PROJECT & TOSO- -' LEVY MUNICIPALITY RONTIO DURHAM TORONTO MONO PEEL YORK INVOICED LEVIES TOTAL ON LEVY HAND BUDGET GREENSPACE LAND ACQ. 500,000 WATERFRONT REGENERATION PROD. 25,000 525000 100,000 625,000 75,048 1,584,000 1,659,048 324.200 1,983,248 PORT UNION WTRFR .in,,,,_; - 0 330,300 330,300 ETOB. MOTEL STRIP �" ` - a >' 0 960,000 960,000 VALLEY AND SHORELINE. REGENERATION REMEDIAL ACTION PLANS . ,_S OTHER WATER PROJS. 1,132,000 1,132,000 950,000 400,009 200,000 1,550,000 225,000 533.000 50.000 808,000 FLOODPLAIN MAPPING - '- '�`'.e :? rt h°:'i'K� ,� .' 135,000 181,200 316,200 529,300 1,661,300 162,300 1,712,300 808,000 Page 4 OTHER TOTAL FUNDING COST 2,100,000 2,725,000 914,000 2,897,248 330,300 960,000 1,920,000 27,500 1,668,800 1,595,600 3,307,900 808,000 83,800 400,000 25,000 804,000 531,200 969,700 199,700 382,500 250,000 300,000 275,000 500,000 955,000 436,800 18,513,448 7,937,000 16,489,830 316,200 REGIONAL MONITORING T� ..... Y, ?�2 -"'x4 200,000 200,000. 400,000 P GROUNDWATER STRATEGIES , r.v. 50,000 n;- .,,'r 50,000 50,000 150,000 TERRESTRIAL NATURAL HERITAGE ��'F`�''_• "��`- 25,000 1 fi; 75.000 70,000 170,000 379,000 779,000 288,500 438,500 12,800 182,800 PUBLIC USE INFRASTRUCTURE .: . ,, . 11 4,182 150,000 "?" 9 50,000 31,610 235,812 OTHER PUBLIC USERETRO. INFO. TECHNOLOGY ACQ. MAJOR FACILITIES RETROFIT 300,000 - 300,000 14,188 250,000 300,000 150,000 50,000 75,000 275,000 294,000 86,000 75,000 455,000 275,000 45,000 500,000 BCPV DEVELOPMENT & RETROFIT 2001 COMPARATIVES 955,000 955,000 955,000 11 379 230 5,715 000 9 1.879,000 957,810 8,931,060 11 352 489 4,975,000 9 745 300 533 161 6,605,970 3 145 588 12,076 648 1,946,860 8,552,830 ADJALA TOSORONTIO DURHAM TORONTO MONO PEEL YORK TORONTO AND REGION CQNSERVA1Oft AUTHORITY AFTORTIONMENT OF Oil LEVIES MATCHING* AND NON - MATCHING FORMAT 64 25,294 587,337; 70 90,770 142,265 845.800 G TOTAL $ :..:;.._ CAFIMIt. LEVY ----1 MATCHING* PION.MAT 526 590 221,179 246,4731 4,820,389 5,407,726" , V ,635 +,,1,208,401 ,s04700 94,,405, , 1,350,666 '11 379,230 5,715,000 3 1,879,000 957,810 Page 5 TOTAL LEVY 601 625,703 11,122,726 649 2,804,405 2,308,476 744,500" , M 8,9311060 16,862.560 * Based on preliminary estimates of provincial funding. THE TORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - 2002 BASED ON 2001 MODIFIED CURRENT VALUE ASSESSMENT FIGURES" MUNICIPALITY Township of Ad)ala Tosorontio Durham, Regional Municipality of City of Toronto Mono Township Peel, Regional Municipality of York, Regional Municipality of CURRENT VALUE ASSESSMENT $(000'a) 771,612 14,606,453 283,013,441 889,971 104,000,465 75,438,225 478.500.168 • ANALYSIS OF REGIONAL MUNICIPPJ TIES Durham, Regional Municipality of A)ax. Town of Pickering, Town of Uxbridge Township Peel, Regional Municipality of Brampton, City Mississauga. City of Caledon, Town of York, Regional Municipality of Aurora, Town of Markham, Town of Richmond Hill, Town of Vaughan, Town of Whitchurch- Stoaffvltle, Town of King Township % CURRENT MUNICIPALITY VALUE IN AUTHORITY ASSESSMENT IN WATERSHED $(000'x) 5.44B,338 7,582,073 1,578,042 14.806.453 27,598.004 71,228,383 5,178,078 _ 104_ ,000,416. 4,229,775 25,072,223 14,682,043 28,894,173 2,537,424 2,242,588 75,438,225 •• As provided by the Ministry of Munlclpal Affairs. 4 30,865 • 12,187,988 100 283,013,441 5 • 33,499 • 43,738,292 • 88,551,286 TOTAL POPULATION Page 6 POPULATION IN AUTHORITY 9,750 185,187 2,162,141 9,750 874,139 519,332 390 138,170 2,182.147 488 382.357 481,871 4 555 350 3 740305 314 88 4.685,571 95 7,202,969 19 ' 299,448 ' 56,958 81,477 16,752 57,584 77,403 3,183 63. 33 55 4 100 99 100 43 45 12,167.988 17,386,742 23,504,706 2,846.843 105.187 138.170 280,101 549,218 44,820 178,484 181,242 24,651 43.738.292 874,139 382.357 169,191 25,072,223 14,515,422 26,894.173 1,091,092 1,009,185 36,483 182.110 110,180 152,519 20,112 17,948 68.551.288 519.332 1,459 182,110 109,058 152,519 8,648 8,077 481.871 Page 7 THE TORONTO AND REGION CONSERVATION AUTHORITY 2002 LEVY APPORTIONMENT MUNICIPALITY 04DJALA TOSORONTIO IDURHAM j.Ajax 4,685,571 ilPickering 7,202,969 YUxbridge _ 299,448 rcrrY OF TORONTO OlONO ?EEL rBrampton 17,388,742 IiMississauga 23,504,706 aCaledon 2,848,843 YORK Aurora 169,191 !Markham 25,072,223 IIRIchmond 14,515,422 aVaughan 28,694,173 IlWhltchurch - Stouffvllle 1 ,091,092 iiKing 1,009,165 MODIFIED GENERAL CURRENT VALUE LEVY ASSESSMENT PROPORTIONATE IN WATERSHED FACTOR $(000's) 30,865 0 00757% 12,187,988 2.99051% 283,013,441 69.44172% 33,499 0.00822% 43,738,292 10.73187% 68,551,266 16.82011% 407,555,350 100.00000% RES. #C10/02 - 2001 AUTHORITY FINANCIAL STATEMENTS The 2001 financial statements are presented for the Board's approval and recommendation to the Authority. Moved by: Seconded by: Bas Balkissoon David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT the transfer of funds into and from reserves during 2001, as outlined in Schedule 8, Continuity of Reserves, of the financial statements, be approved; AND FURTHER THAT the 2001 audited financial statements, as presented, 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. CARRIED BACKGROUND The 2001 final financial progress report, which provides detail on variances from budget, is presented elsewhere on the agenda. A representative of the Authority's auditors, KPMG LLP, will be in attendance to present the Auditor's Report. With the adoption of the financial statements, the Authority will be approving the following transfers to \from reserves, as outlined on Schedule 8 - Continuity of Reserves: From Reserves To Reserves Vehicle and Equipment $ 36,032 Lakefill Quality Control 181,766 Tree Donation Program 1,301 Provincial Revenue Sharing Policy 50,000 Food Service equipment 7,485 Special Projects 196.644 437.196 Net increase in reserves $401.164 Recreational Development and Restoration Reserve: As at December 31, 2001, the balance of this reserve was $306,075, unchanged from the previous year. The 2001 reserve transactions together with comparatives for 2000 are itemized below: 2001 2000 Revenue: Wild Water Kingdom $ 419,873 $404,373 Other leases 47,728 58,585 Interest 14.309 22.634 481.910 485.592 26 Expenditures: Direct (legal, lease administration, etc.) 15,795 22,232 Property taxes 72,706 77,114 BCPV Visitor Centre office addition 93,000 Finch / Steeles site 4,932 General authority programs 393.409 404,333 481,910 704.861 Decrease in reserve balance (93,000) Balance, beginning of year 306,075 399.075 Balance, end of year $306,075 $306,075 Provincial Revenue Sharing Policy Reserve Transactions which affect the balance of this reserve are reported in Note 4 to the financial statements. The $50,000 balance represents the initial deposit on the Earth Rangers lease at Kortright. Special projects: The addition to the reserve of $196,645, resulted mainly from revenues generated by projects within the Environmental Services section. One set of projects, which involved the creation of buffer berms on Authority lands with the placement of clean topsoil fill, generated a surplus of approximately $77,000. A surplus of $93,600 was generated within Nursery operations, mostly from tree planting projects. Lakefill Quality Control: The net revenues allocated to this reserve are generated from tipping fees at Tommy Thompson Park. The amount was unusually high last year and unexpected. Other reserves: All other transactions to /from reserves are in accordance with the guidelines established for the use of reserve funds. Summary In 2001, the Authority generated a net surplus from operations in the amount of $218,872. As a result, the cumulative deficit has been reduced to $1,080,508, from $1,299,380 at the end of 2000. 27 As explained in previous reports to the Board, the cumulative deficit has occurred as a result of lack of funds to complete the "Living Machine" project at Kortright (approximately $700,000 between 1998 and 2000) and land acquisition expenditures in year 2000 for which funding has not as yet been secured (currently at $477,600.) The deficit of $1,080,508 could be erased or lowered by the application of reserves, which totaled $2,013,118 at the end of the year. However, this would not be management's recommendation, as it intends to pursue other means of paying down the deficit before recommending that reserves be applied. As part of the new business planning cycle, management will be budgeting for a systematic reduction of the deficit over the next several years. The 2002 budget recommends a reduction of $200,000. Report prepared by: Rocco Sgambelluri, extension 5232 For Information contact: Rocco Sgambellurl, extension 5232 Date: March 27, 2002 Attachments: 1 28 Attachment 1 Financial Statements of TORONTO AND REGION CONSERVATION AUTHORITY Year ended December 31, 2001 29 DRAFT #5 March 28, 2002 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Financial Statements Year ended December 31, 2001 Auditors' Report Statement of Financial Position. 1 Statement of Financial Activities and Deficit ,:.....:2 Statement of Changes in Financial Position =.3 Notes to Financial Statements li•...4 Sthedule 1- Expenditures and Revenue - Watershed Management and Health Monitoring Schedule 2 - Expenditures and Revenue - Environmental Advisory Services lit Schedule 3 - Expenditures and Revenue - Watershed Stewardship 12 Schedule 4 - Expenditures and Revenue - Conservation Land Management, Development and Acquisition If Schedule 5 - Expenditures and Revenue - Conservation and Education Programming 14. Schedule 6 - Expenditures and Revenue Corporate Services 15 Schedule 7 Expenditures - Vehide and Equipment ...46 Schedule 8 - Continuity of Reserves `f/ 30 AUDITORS' REPORT To the Members of the Toronto and Region Conservation Authority We have audited the statement of financial position of the Toronto and Region Conservation Authority as at December 31, 2001 and the statements of financial activities and deficit and changes in financial position 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 Canadian 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 financial 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, 2001 and the results of its operations and the changes in its financial position for the year then ended in accordance with Canadian generally accepted accounting principles. DRAFT Chartered Accountants Mississauga, Canada March 7, 2002 31 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT statement of Financial Position December 31, 2001, with comparative figures for 2000 2001 2000 Assets Financial assets: Cash and cash equivalents Marketable securities Accounts receivable Inventory Other assets: Prepaid expenses Property held for sale (note 21 $ 8,418,364 2,609,418 • 2,781,672 538,604 12,348,058 144,992 144,992 12,493,050 $ 1,713,515 4,356,672 4,157,260 551,992 10,779,439 165,601 275,000 440,601 11,2 0, 0 Liabilities Accounts payable and accrued liabilities Deferred revenue: Municipal levies Capital and special projects Vacation pay and sick leave entitlements (note 1(0 Fund Balances Reserves (Schedule 8) Deficit Amounts to be funded in future periods Contingent liabilities and commitments (note 7) $ 2,821,748 4,662,621 3,978,865 907,913 12,371,147 2,013,118 (1,080,508) • (810,707) 121,903 $ 2,981,774 3,604,964 4,252,812 845,983 11,685,533 1,611,954 (1,299,380) (778,067) (465,493) $ 12,493,050 See accompanying notes to financial statements. On behalf of the Authority: Chair Secretary- Treasurer 32 11,220,040 TORONTO AND REGION CONSERVATION AUTHORITY DRAFTstatement of Financial Activities and Deficit Year ended December 31, 2001, with comparative figures for 2000 2001 Budget 2001 Actual 2000 Actual Expenditures (Schedules 1 to 7): Watershed management and health monitoring Environmental advisory services Watershed stewardship Conservation land management, development and acquisition Conservation and education programming Corporate services Vehicle and equipment, net of usage charged Increase (decrease) in vacation pay and sick leave entitlements Revenue: Municipal: Levies Other Government grants: MNR transfer payments Provincial - other Federal Authority -generated: User fees, sales and admissions Contract services Interest income Proceeds from sale of properties The Conservation Foundation of Greater Toronto Donations and fundraising Facility and property rentals Canada Post Corporation agreement Sales and property tax refunds Sundry $ 4,685,000 2,176,300 5,682,800 $ 3,274.258 1,737,176 4,476,977 13,395,630 10,445,138 9,850.377 3,398,359 36,032 32,640 33,250,957 9,920,600 3,514,100 (17,600) 39,356,830 16,028,130 2,718,500 845,500 1,610,000 633,100 8,681,400 1,703,000 250,000 775,000 2,299,800 1,580,000 1,774,800 167,000 29,000 671,200 39,766,430 Excess of revenue over expenditures (expenditures over revenue) before appropriations from reserves and amounts to be funded In future periods Increase (decrease) In amounts to be funded in future years Appropriations from (to) reserves Deficit, beginning of year 409,600 2401400 650,000 (1,299,379) $ 2,843,561 1,742,674 6,538,719 13,531,787 2,328,732 845,753 533,718 480,549 8,770,187 760,292 326,717 384,180 1,839,086 1,893,529 1,358,555 176,890 109,462 498,916 331838,353 587.396 12,356,184 9,488,258 2,866,275 7,740 (45,829) 35,797,582 11,878,082 4,266,466 845,554 2,894,594 1,042,433 8,229,055 657,402 324,191 231,009 1,714,699 572,694 1,419,815 20,144 342,394 421,390 34,859,922 32,640 (401_064) 218,872 (1,299,380) (937,660) (45,829) 352,616 (630,873) (668,507) Deficit, end of year (649,379) $ (1,080,508) $ (1,299,380) See accompanying notes to financial statemees. 2 TORONTO AND REGION CONSERVATION AUTHORITY DRAFTstatement of Changes in Financial Position Year ended December 31, 2001, with comparative figures for 2000 2001 2000 Cash and cash equivalents provided by (used in): Operating activities: Excess of revenue over expenditures (expenditures over revenue) Change in non -cash operating items $ 587,396 $ (937,660) 2,370,199 511,014 2,957,595 (426,646) Investing activities: Proceeds on maturities of marketable securities 4,457,067 4,958,622 Purchase of marketable securities 2,709,813 5,568,115 Increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of year 1,747,254 (609493) 4,704,849 (1,036,139) 1,713,515 2,749,654 Cash and cash equivalents, end of Year $ 6,418,364 ^ $ 1,713,515 See accompanying notes to financial statements. 34 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements Year ended December 31, 2001 The Toronto and Region Conservation Authority (the "Authority') is established under the Conservation Authorities Act of Ontario to further the conservation, restoration, development and management of natural resources, other than gas, oil, coal and minerals for the nine watersheds within its area of jurisdiction. The watersheds Include areas in the City of Toronto, the Regions of Durham, Peel and York, and the Township of Adjala- Tosorontio and Town of Mono. Significant accounting policies: The financial statements of the Authority are prepared by management in accordance with generally accepted accounting prindples for organizations operating in the Iocal government sector as recommended by the Public Sector Accounting Board of The Canadian Institute of Chartered Accountants. Significant aspects of the accounting policies adopted by the Authority are as follows: (a) Basis of accounting: Revenue and expenditures are recorded on the accrual basis, whereby they are reflected in the accounts in the year in which they have been eamed and incurred, respectively, whether or not such transactions have been settled by the receipt or payment of money. (b) Cash and cash equivalents: The Authority considers deposits in banks, certificates of deposit and short -term investments with original maturities of 90 days or less as cash and cash equivalents. (c) Capital assets: Capital expenditures are reported on the statement of financial activities in the year incurred. (d) Reserves: Reserves for future expenditures and contingencies are established as required at the discretion of the members of the Authority. Increases or decreases in these reserves are made by appropriations to or from operations. 35 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements (continued) Year ended December 31, 2001 1, Significant accounting policies (continued): (e) Government transfers: Govemment transfers are recognized in the financial statements as revenue in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. (f) Deferred revenue: The Authority receives certain amounts principally from other public sector bodies, the proceeds of which may only be used in the conduct of certain programs or completion of specific work. Further, certain user charges and fees ate collected but for which the related services have yet to be performed. These amounts are recognized as revenue in the fiscal year the related expenditures are incurred or services performed. (g) Trust funds: Trust funds administered by The Toronto and Region Conservation Authority are not included in these financial statements. (h) Use of estimates: The preparation of financial statements in conformity with generally accepted accounting prindples requires management to make estimates and assumptions that affect the reported amounts of assets and Liabilities and disclosure of contingent assets and liabilities at the date of the finandal statements and the reported amounts of revenue and expenses during the year. Actual results could differ from those estimates. (i) Vacation pay and sick leave entitlements: Vacation credits earned but not taken and sick leave benefit entitlements are accrued as earned. 36 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements (continued) Year ended December 31, 2001 2. Property held for sale: The Authority purchased a property in 1990 in order that a project could be completed on adjacent land The Authority sold the property in fiscal 2001 for proceeds in excess of carrying value 3. Trust funds: The Authority administers funds on behalf of the Rouge Park Alliance amounting to $508,312 (2000 - $606,995). As such balances are held in trust by the Authority for the benefit of others, they are not presented as part of the Authority's financial position or financial activities. 4. Reserve for funds held under provincial revenue - sharing policy: Revenue generated from the sale of properties may be held In a reserve created under the Ministry of Natural Resources' policy for the disposition of Authority -owned properties. The Ministry reserves the right to direct the purpose to which the provincial share of funds may be applied or to request a refund. The proceeds on the sale of properties are attributed to the province and the member municipalities on the basis of their original contribution when the properties were acquired The reserve balance must always be maintained in proportion to the original contribution by the province and the Authority, represented by the member municipalities. The Authority is permitted to withdraw the municipal share of the reserve provided that the corresponding provincial share Is either matched by other sources of funding or returned to the province. Interest at prevailing market rates must be imputed on the unspent balance (if any) of the reserve. The changes of the reserve in 2001 and 2000 are based upon the following transactions recorded in operations: 2001 2000 Reserve balance, beginning of year $ — $ 381,515 Proceeds from sale of properties 659,160 231,009 Less carrying value of property sold 275,000 Net proceeds from sale of properties 384,160 612,524 Applications Greenspace acquisition project 334,160 612,524 Reserve balance, end of year $ 50,000 $ — 6 37 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements (continued) Year ended December 31, 2001 5. Financial Instruments: The Authoritys financial instruments include cash, marketable securities, accounts receivable, accounts payable and accrued liabilities, the sick leave benefit plan accrual, deferred revenue, security deposits and vacation pay. The fair values of cash, accounts receivable, accounts payable and accrued liabilities, deferred revenue and vacation pay approximate their carrying values because of their expected short-term maturity and treatment on normal trade terms. The Authoritys short -term deposits as at December 31, 2001 consisted primarily of money market products. Further Information on these investments is as set out below: Tern to maturity Less than one year Less than seven years Weighted average Fate value rate of interest $ 1,159,419 1,449,999 5.710% 5.913% lielazsr The sick leave entitlements liability Is recorded at the amount required to settle this liability and is fully funded at the financial statement date. The ultimate date of settlement, is not determined. No further benefits can be earned under this program as it was discontinued at December 31,1980. 6. Pension agreements: The Authority makes contributions to the Ontario Municipal Employees Retirement Fund ( "OMERS"), which is a multi- employer plan, on behalf of full -time members of staff and eligible part-time staff. The plan is a defined benefit pension plan, which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of Pay. OMERS has declared a temporary contribution holiday for all active employees and participating employers. This contribution holiday has caused the level of contributions for 2000 and 2001 to be less than nommaliy required. Contributions made by the Authority to OMERS for 2001 were nil (2000 - nil). 38 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements (continued) Year ended December 31, 2001 Contingent liabilities and commitments: (a) Legal actions and daims: The Authority has received statements of daim as defendant under various legal actions resulting from Its involvement in land purchases, 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 determine the outcome of these claims and, therefore, no provision has been made in these financial statements. (b) As part of some agreements entered into by the Authority, sites purchased are required to be remediated. Any unpaid costs assodated with these activities have not been reflected In these finandal statements as any costs would be reimbursed through contributions as required under the agreements. (c) The Authority has completed transactions in order to acquire lands, the most significant of which is the Etoblcoke Motel Strip Waterfront Park Project, title to which has been obtained through expropriations. Funding for the Etobicoke Motel Strip Waterfront Park Project is committed by The City of Toronto and the Province of Ontario. No amount has been recorded in the finandal statements for the outstanding commitments, pending the result of the compensation process. 8. Budget figures - 2001: The 2001 budget figures induded In these finandal statements are those adopted by the Authority on April 27, 2001. The budget figures are unaudited. 39 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Notes to Financial Statements (continued) Year ended December 31,2001 9. Public Sector Salary Disclosure Mt: In accordance with the Public Sector Salary Disclosure Act, the Mowing is a disclosure of employees who have been paid an annual salary of $100,000 a more for the 2001 calendar J. Craig Mather, Chief Administrative Officer and Secretary - Treasurer of the Authority, earned a salary of 9116,119, including taxable benefits of 9443. Brian Denney, Director, Watershed Management Division of the Authority, earned a salary of $100, 992.65, including taxable benefits of $406. 40 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 1 - Expenditures and Revenue - Watershed Management and Health Monitoring Year ended December 31, 2001, with comparative figures for 2000 2001 2001 2000 Budget Actual Actual Expenditures: Watershed strategies $ 1,424,200 $ 1,432,658 $ 1,152,613 Resource inventory and environmental monitoring 739,700 1,028,009 1,409,584 Flood forecasting and warning 150,400 160,913 210,053 Flood control structures, operations and maintenance 100,700 100,315 71,311 2,415,000 2,721,895 2,843,561 Capital, projects and studies: Lower Don flood control 1,000,000 58,162 Terrestrial Natural Heritage study 315,000 262,398 Floodplain mapping 200,000 166,373 Regional monitoring study 455,000 53,958 Groundwater strategies 300,000 11,472 4,685,000 3,274,258 2,843,561 Revenue. Municipal: Levies 863,800 1,114,902 1,269,600 Other 919,500 69,070 161,976 Government grants: MNR transfer payments 541,000 586,102 586,102 Provincial - other - 40,394 103,243 Federal 25,000 52,799 115,611 Authority - generated: Resource monitoring fees - 903 2,694 Contract services 1,001,500 144,952 160,749 The Conservation Foundation of Greater Toronto 735,000 650,755 465,847 Donations and fundraising 475,000 423,892 285,822 Sundry 49,200 73,110 36,347 4,610,000 3,156,879 3,187,991 Surplus (defiat) pnor to reserve allocations $ (75,000) $ (117,379) $ 344,430 41 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 2 - Expenditures and Revenue - Environmental Advisory Services Year ended December 31, 2001, with comparative figures for 2000 2001 Budget 2001 Actual ' 2000 Actual Expenditures: MunicipaUpublic plan input and review Development plan input and review Revenue: Municipal: Levies Other Government grants: MNR transfer payments Provincial - other Authority- generated: Regulation administration fees The Conservation Foundation of Greater Toronto $ 992,200 1,184,100 2,176,300 816,700 586,000 187,100 586,500 2,176,300 $ 771,886 965,290 1,737,176 816,700 339,287 142,234 1,017 413,576 1,712,794 $ 779,521 963,153 1,742,674 815,100 510,720 142,035 462,964 19,600 1,950,419 Surplus (deficit) prior to reserve allocations 42 (24,382) $ 207,745 TORONTO AND REGION CONSERVATION AUTHORITY DRAFTSchedule 3 - Expenditures and Revenue - Watershed Stewardship Year ended December 31, 2001, with comparative figures for 2000 2001 Budget 2001 Actual 2000 Actual Expenditures: Watershed stewardship Capital project Erosion control and slope stabilization project Brickworks regeneration project Toronto Remedial Action Plan Peel Natural Heritage project York Natural Heritage project Revenue: Municipal: Levies Other Government grants: Provincial - other Federal Authority - generated: Contract services Interest The Conservation Foundation of Greater Toronto Sales and property tax refunds Donations and fundraising Sundry $ 1,675,400 1,571,400 1,327,000 • 609,000 • 500,000 5,6$2,800 Surplus prior to reserve allocations 3,399,600 250,000 420,000 701,500 429,800 $ 1,397,462 481t900 5,682,800 1,029,751 44,911 1,086,176 393,481 525,196 4,476,977 2,544,865 518,715 141,882 345,164 615,340 1,415 293,160 39,452 147,647 4,647,640 -- $ 170,663 $ 1,422,941 1,269,277 269,432 785,091 1,849,755 942,223 6,538,719 2,845,532 1,087,823 547,389 890,703 496,653 2,290 221,157 137,943 255,171. 184,662 6,669,323 130,604, 43 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 5 - Expenditures and Revenue - Conservation and Education Programming Year ended Dece nbor 31, 2001, with comparative fig,mes fur 2000 AMMIIM 2001 Budget 2001 Actual 2000 Actual Expenditures: Conservation land programming. Conservation areas Conservation1Hentage education programming. Black Creek Pioneer Village Kortright Centre for Conservation Conservation Field Centres Corporate Education Qutreach Conservation Education Management Revenue Muni cipaI: Levies Other Government grants: Provincial - other Federal Authonty - generated; Conservation areas Black Creek Pioneer Village Kortright Centre Conservation Field Centres The Conservation Foundation of Greater Toronto Donations and fundraising 5undn, 5 2,630,500 3,748,200 1,498,300 1,808,!00 135,500 9,920,600 1.546.700 200,000 2,601,600 2.846,500 882,000 1,664,800 103,400 5,000 70,600 9,920,500 $ 2,601,543 3,552,457 1,597,889 1,920,042 48,573 128,873 9,850,377 1,575,891 9.983 241,023 32,875 2,070,649 2,598,532 953,737 1,708,020 173,489 72,663 37,044 10,073,906 $ 2,514,821 3,446,217 ,569,U41 1,958,379 9,488,258 1,335.750 15.227 230,586 26,420 2,373,479 2,646,050 788,437 1,724,238 207,253 10,498 29,419 9,387,356' Surplus ;deficit nor to reserve allocations S — 5 223,529 44 S (100.900) TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 6 - Expenditures and Revenue - Corporate Services Year ended December 31, 2001, with comparative figures for 2000 2001 Budget 2001 Actual 2000 Actual Expenditures: Corporate management Office services Financial services Human resources Information technology Corporate communications Fundralsins Capital projects: Administrative office $ 632,100 596,700 583,700 246,900 330,000 409,100 376,600 3,177,100 Revenue: Municipal: - Levies Other Government grants: MNR transfer payments Authority - generated: Interest income The Conservation Foundation of Greater Toronto Donations,fundraising Sundry 337,000 3,514,100 $ 680,326 659,129 647,416 238,608 292,054 362,166 303 :069 3,182,768 215,591 3,398,359 $ 638,640 581,297 491,709 252,281 303,462 342,659 256,227 2,866,275 2,524,600 2,370,100 25,000 117,417 303,636 117,400 250,000 376,600 62,500 3,331,100 303,069 84,353 3,203,575 2,866,275 1,771,604 117,417 299,267 256,227 9,203 45,879 2,499,593 Deficit prior to reserve allocations $ (183,000) 45 (194,784) $ (366,682) TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 7 - Expenditures - Vehicle and Equipment Voar anded December 31, 2001, with comparative figures for 2000 2301 Budget 2001 Actual 20UU Actual Expenditures: Operations: Fuel, maintenance and repairs Other overhead Capital: Purchase of equipment and machinery Purchase of vehicles Proceeds on disposals or trade -in $ 286,000 $ 303,307 20,400 28,872 315,400 332,179 142,000 144,710 186,000 172,074 (46.000) (13,821) 282,000 303,563 $ 280,856 30,649 311,515 Net expenditures Recovery of expenditures by charges based on usage Sint lus (deficit) reserve net change Surplus (deficit!` reserve net chance 597,400 638,742 (615,000) (599,710) 5 (17,600) $ 36.032 S 117,600) $ 36,032 46 212,137 241,882 (88,779) 365,2 ,10 676,755 (669,015) 5 7,740 S 7,740 TORONTO AND REGION CONSERVATION AUTHORITY DRAFT Schedule 8 - Continuity of Reserves Year ended December 31, 2001, with comparative figures for 2000 2001 Reserves Balance, December 31, 2000 Appropriations from (to) deficit Balance, December 31, 2001 Vehicle and equipment Food service equipment Major office equipment Recreation development and restoration Major maintenance Lakefill quality control Tree donation program Special projects Funds held under provincial revenue - sharing policy $ 520,963 12,483 31,061 306,075 225,910 193,476 30,267 291,719 $ (36,032) 7,485 181,766 1,301 196,644 50,000 $ 484 931 19 968 31 061 306 075 225 910 375 242 31568 488 363 50,000 $ 1,611,954 $ 401,164 $ 2,013,118 .2000 Reserves Balance, December 31, 1999 Appropriations from (to) deficit Balance. December 31, 2000 Vehicle and equipment Food service equipment Major office equipment Recreation development and restoration Major maintenance Lakefill quality control Funds held under provincial revenue - shanng policy (note 6) Tree donation program Special projects $ 528,703 45,488 62,146 399,075 225,910 145,220 381,515 40,386 136,127 $ (7.740) (33,005) (31,085) (93,000) 48,256 (381,515) (10,119) 155,592 $ 1,964,570 $ (352,616) $ 520,963 12,483 31,061 306,075 225,910 193,476 30,267 291,719 $ 1,611,954 47 SECTION IV - ITEMS FOR THE INFORMATION OF ANOTHER BOARD RES. #C11/02 - 2001 YEAR END FINANCIAL PROGRESS REPORT For the Period January 1 to December 31, 2001. This is the year end financial progress report, identifying major variances from budget during 2001. Moved by: Seconded by: Maja Prentice Bill O'Donnell THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2001 Financial Progress Report for the period January 1 to December 31, 2001, be received. CARRIED BACKGROUND As part of the Authority's ongoing financial management, staff provides regular financial progress reports describing activities to date as measured against the 2001 Budget and Business Plan. The report which follows describes major variances from the 2001 approved budget in the same format as the 2001 Business Plan. The 2001 draft audited financial statements will be available at the April 5, 2002 meeting. RATIONALE The Board was advised in the fall of 2001 that staff projected a modest operating surplus for the year. This has been achieved with a year end operating surplus of $210, 881. As the attached table indicates, this was achieved because of many things including excellent summer weather which produced higher than anticipated revenues in the Conservation Areas and Kortright, cost containment at Black Creek Pioneer Village to offset poor corporate event revenues, unanticipated property tax rebate revenues and a number of other less significant revenue and expenditure variances across other Authority programs. The Authority's capital programs produced a modest surplus of $7,989. This was Tess than had been projected in the fall because land sale revenues were insufficient to cover the land acquisition deficit from the previous year. The budget called for a $550,000 surplus in land acquisition and this was not achieved. Also, the budget provided for $100,000 in capital revenue to offset the on -going KCC Living machine project deficit and this was not secured. The other capital project variances result from projects for which various approvals may not be in place, additional work being undertaken to achieve construction economies and /or construction delays and occasionally lack of matching funds. In the case of the Humber Bay Shores (Etobicoke Motel Strip) project, the large variance occurred because anticipated settlement of expropriation did not happen. Port Union and the West Don projects were also delayed. While various projects contributed in various ways to the capital variance, it is the KCC "Living Machine" and land acquisition which continue to be the major problem areas. As noted in the 2001 Draft Audited Financial Statements, the Authority has reduced its cumulative deficit by the value of the operating and capital surpluses totalling $218,870. 48 Itemized in the attached report are the significant variances from the 2001 Business Plan and Budget. For Information contact: Jim Dillane, 416 - 667 -6292 Ralph Kotler, extension 5274 Date: March 28, 2002 Attachments: 1 49 Attachment 1 TORONTO AND REGION CONSERVATION AUTHORITY FINANCIAL PROGRESS REPORT FOR THE PERIOD JANUARY 1, 2001 TO DECEMBER 31, 2001 =NESS COMPOMEff W4T SPIEv LAMAYD 1) Watershed SR1loomes 2) Resource Manimnng 3) L uallon a) CanseRahon Fmk Centr h) Kortlgh l Centre 4) rinse) Wamirg 1-AnteitslnmArrofc ammo 5) Advisory / Technical Clearance b) Pte rutting /Compliance monmtanng PROGRESS Rre{}KT AS OF DE EM BER 31.2881 EUMSIARy OF ACTUAL VARIANCES AT D3CFNr1F 31, 2901 E:pendlii1018 Bailenus Net Eggergiguafte 3 C'van(llnder) $ Over,CUrder) $ Over; l Under) RRfrPNERA170p d) Project Design & frip,e en I.iUon MANAGEMENT OFpUR CASSJeTS Land Management 6) Property Hermes 9) CA Land Managerner, I 10) Water M,hn.,gornere Structures 11] BCPV Infranuurtu,e 12) Business Uavelopn eel WATERSHED AKEEI1Im'NC_E 131 Recreation Programs - 14) SCPV Programs VOWS & Equipment tirsarva (Nei T5 1 CORPdRATESEMMES a) Management Sery Les 5) Corporate Seaelarlar c1 Development Office d) (.Z.r,municatona e) Human Resources t Safety t) Office Services g) information Tnrhnolog• hi Financial Semites 0 PE RATING TOTAL MNR Transfer Payn.er,l M ua leipal Levy Opa rag rig Deficit 1(Su rpius) CAPITAL WATFRSHFp pi,AhI ' 1)'.t114214,hed Strategies ( Walerfon 2) Reeourc* Mundonng (Waterfront) aEGE(yJ:RATTCWl1 5) Regeneration Capita Protects 7) La 1d Acquisitions a n,spoeals WATESNrED EXP! INPAty`,E o 4ble Use Infrastructure Prulod Kortlght Living %chine © (:PV Retrofit & Uev & pr.ian1 67.842 - 80,790 (104.456) (212,815) 38,805 11 503 33,140 80,274 4,493 (1,600) (225.2116) on 7261 (228,040) (150 esi) {844.713) (592.388) Brief xplanation (12.448)- entry Contra for Suegthahlley dm. adapt 1.08,355 • FJoodplam mapping and Groundwater studies acralry Denis budgeted gavel. Additional ylw,rtwatar crrgneenng expenditures (32,6,118) strong resets at Allman F (: >,,Irc (47,0751 - Stmng al-endanoe & ravenuus 5,966 61,440 • +.ioramne )Mti heating:, below budget Planning reaming ouny,ds- ably belo targel. (65,305: (52,325) -Strong p111 mMpnel sales Regional Murmuring arcs OPG planbnga at beklw laiducted le 4611 (52,1 5.1) 87.452 (139,817)- Additional lax appeal rebates (29,787) 0,142 (32,924)- gapping in central sumacs; & management 3,536 2,000 1,635 (48,214) (0) (48,214) -eome maintenance deferred (087,132) (50r,254 1 (05,MP)- rrenslr•r of ORC lands ce not crow 6 rawer revenue (28.9071 64,826 (113,783) sraeriI9nt Camping ren.enuea 4142,045) (211.150) 59,104 Atrendande and roc d sorvrres done 48,148 46,145 0 -d ape•.. +I i nxoodf less than budgeted 0 a 0 21 4 r 12 058 8,573 28,747 0 26,747 -hghcr logat ovate (29.485) (29,465) 0 (46,934) 230 447,184) - sumo negatives ceterred (10.297) 5,247 (15 539) -gapping 62,429 (15,9741 10,406 - peotcooplerrepternment (37.945) {80,000) 22,084 - Iess every, a amiable for 17 acqu,si,,on 83,715 116,383) 80,079 -clown re banking, payrol system, Italh, d (1.911A70) (L807,224) (211,756) 253 (1.127) (210,8611 1,413 6,000 2,756 0 44.225,404) (2,687,850) (131,423) (400,544) 20,9533 15,300 0 (100,000) 158.483 7.304 CORPOR&TE SERVICES Administrative Once ^ (1211109) 0 CAPITAL TOTAL MN R Transfer Payment MUnIC,paI Levy Cap Rail Deficit / (Surplus) 1,413 2,788 (1 538,554}0efei1 d 'Nast Don Lenrls Rime Control, Port Unr,r Waterfroel, Mold Step negot,alonn 264,121 - less !aiding seared 6,154 100,000 • fundraumg not suoccasfJ, 149,:80 - arlp,runam rims carried out (121.409 (4,291,340) (3.159,221) (1,1!2,807 0 11 774,318) - utlltzaunn down beta J 3e at dvlcrrals above 642.911 _ uwng Macr,r6 aria lend aoq, surplus not admired 51 TORONra AND REG1QKCQNSERVATIONAUTHOR TY PROGRESS REPORT TODECEMBER3t, 20131INEUJSINES&PLANFORMAT OPERA71NG 2001 Budget lapil'e1#, • 2ootAatusL BUSINESS COMPONENTS a ACTAIRIE$ WATERSHED NEAL17( t,515;200 1,5.58',700 1.i9000 150.400 5.763.200 595,000 94,500 524,200, 150,000 425,000 • 105,000 1.210,900 48,000 49%500 882,000 29.500 5,000 1.500' 20094.400 832,500 519.500' 1.127,700 2.169.100 i 0 iosf Teogrimt- COMM: ' -Or(ur *e &. Ne1 Atria Rrovius aanteae• . Gant unarm =APO [MKS V' 5u10 • •m4ctt .=� ` �..t' • , 884,700 l',464.29 : '430.4 1aa,�1'• .taasa!': F;' 281.200 r iwtrt talpoGt a 3,e,. , ssgsa . AM4> 1 4,403,130 21610,131 IMMO 1,17029 2211293 992,200 324000 ) Pecn ttinplCompoenpe Monftat(np 1.184,100 251,500 2.176.300 584.600' 1 551 • . 429 800 400 1:1),CA1Cli*MerfRORrnent )1191e09it ppearriSfrutt1s+es j w!!',,v,,I1 iiithA1i1[O; 10) Busitteas Development if iiecneelk n iftprems 2)$0PV erog rat-rta. 3410ke$np & Deveiatxnerg fNatives VVNd • &£4i001Pe¢jNet} *Management C (po'r Seere c) Develop ent Office d) Communications e) Munn Resumes I Safety 001046(0060. . O Serif ez%dtailidget OkRAn11(3 TOTAL • M 18tH[ isterPayment . • Munidy&LevY - Ovsratino•0lftdtf (aurp4us) 203.000 293.000 (0) 374,200 706.913 1.16:0 {0) 625.600 ' 966,068. 226,10 130 551 L!. 000 834.300 2.000 563.100 5.000 100.700 875.004 . - 135 300 • 1.386.800 . . 3,726.400, 1893;600 20.000 8124100 _9 1631,500 20,000 1.914,400 238 1- �...... _ ,143 M •., �.o ;=_7 • 70.14 taker • p- - ai%rit . hits " • 000. 10A1t . • *KM 2000• . ?u,, &.- 14140 Apr4 gem, k3ii 31340,100 4460:6 -- f1A74 r 7 tiblini -•%Orr 2,630,600 2,601.600 21.600 3.748,200 2.846,500 4,300 (0) 7,300 - 23t,0D0 68{8.490 • ,4443 210x4149 i141,tsf 2413X2 18,050 34972. 20•26 5.378,700. 5.048,100 25,900 (17,600) 431,200 200,900 378.600 409,100 - 248,900 596,700 583,700 250.000 3,177.100. • 230.000 374.600 374.600 231.000 673.700 e20700 0414,101 44.600'• n2o376• 42021 0 11,000 420,200 4s.1c.c • 200.000 `. SNAef i1T f>r alfeos- ;a'q�+29 +6Q ,416 15,000 394.100 30,000 • . 215,900 34,500 562.200 *3.000 70:•000 " 283.700 24%500 2,305.000 (5214 rd);:a 34s 55247 = - , -, :. 20315, 18.521 640698'• 26.000 • ,. 267.054 1303,617 31a.779 327.989 347.115 93302 2456,106 9.7% zaiesoito 10.438400- 1.664000 1.505.500 2061000 • *260.300 PtA34.800 0 72.617621 10,!'1x,636' 1 1.1 .1212 aDe4.545 �i1 r• .11411.43 : ••263 • 7,433.673 i1, . (210,881 121 TORONTO AND REGION CONSERVA77ONAUTHORITY PROGRESS REPORT TO DECEMBER 31, 2001 IN BUSINESS PLAN FORMAT CAPITAL ; '., t r 2001 Budget ` 2001 Actual, BUSINESS COMPONENTS ACTMTIES '� . ibss Pfr t1 am ' Special nidt[ktres Rei iluo.: �a' Yton Mantel Oiler Sadices'- , Net: Levy/ • Grant �%ngt+e..4Pro Gorrserv. J nW R.;ina Foundation $,Y6'M 'G.vc.;.. Grant N e to.s Valance ,,8 �� $ �; , $ i s $ $ $ , �iE 'EAS14ED "PI V[5JNCa ' . ,11,, wit- 1) WtB h egu� (Wai3tfr6nt ) . i � i 05,400 t12At3 Q 000 108, et r 1,415 W Res01.6* onier4474*a*terfr00' 4" , 130,000, 130000 ; _ 132.786 134e8 2:788 RE >tA *tom 1 °, , • 5) ieegen Ort Capita) ' d ti,,eStS. ' f ' 1 iateriront Re 9katlbn `tSYO,530 100,000 25,000 681,100 1.764,430 2.093.1357 482.114 7'3.325 ae.482 t,311,9ss (452,495• PoittinidnWeferiodlthOrdiebihent 750,000 424.250 X24.250 - (325.750 t7106t Sherds i 1hi 1, 000 1,920,000 '- 1dees2 54,426 94,426 9.428 /ni9 '257,500 1,069,500 2,885,178 75,188 42.808 169,524 638,871 (213,829 Gee( 8t2 309,000 '300,000 300.000 393,481 45.998 2.200 t21210 :224A76 (75.924 Yorft"`l 50%000 200,000 525,196 8.965 355 356,342 159.534 (40,466 Ourharm RAP Valley & Shoreline Regen. 141,400 35,400 1,536,000 1.029.751 9.825 8,443 1,011,463 (524,817 Flood Control r'> , eronto Islands '1,080,000 1,000,000 4 58.162 58,162 R014WOrkS 4{.911 12,365 32,548 (0 (0 � Arsenal Lands Rem644141v1T` 176,890 178,890 10,247,930 100,000 25,000 1,000,000 3,503,000 5,619,930 6021,526 872465 118,666 948,977 4,081,376 (1,538,554 7) Land Acquisitions & Disposals 3,000,000 3,300,000 (300,000) 2.688.577 234,498 U4064 (30579 269,121 R .i $HE'D lERIEII!UE Public t)s )tfIastrticture Projects 290,000 9,000 191,000 220,953 85,736 4.750 (45.687) 196,154 5,154 Kortright Living,Machine 400,000 . {100,0001 100,000 BO-PV Retrofit & DeielopmentPioject 1,000,000 1,000,000 1,156.483 7,303 1.149,160 149,180 CORPORATEBERV16ES Adrnlnistrbttkfe Qffice 337.000 337,000 215,591 215,591 (121,409 CAPITAL TOTAL ' 15.020{330 100,000 125,000 1,000,000 .6 ,812000 6,986=0 10,728,731 944.320 357,937 3,588249 5,851,623 (1.132.307, WA-Transfer Payment MUniGlxillevy 7,633,330 5,859,012 (1,774,318 Cijif fdefidtifSurplus) 1850,000) (7,989) 942,011 TERMINATION ON MOTION, the meeting terminated at 10:32 a.m., on April 5, 2002. Ron Moeser Chair /ks J. Craig Mather Secretary- Treasurer v THE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #3/02 June 7, 2002 The Finance and Business Development Board Meeting #3/02, was held in the Humber Room, Head Office, on Friday, June 7, 2002. The Chair Ron Moeser, called the meeting to order at 9:10 a.m. PRESENT Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority Bill O'Donnell Member Maja Prentice Member REGRETS David Barrow Vice Chair Bas Balkissoon Member Sandra Bussin Member RES. #C12 /02 - MINUTES Moved by: Seconded by: Maja Prentice Bill O'Donnell THAT the Minutes of Meeting #2/02, held on April 5, 2002, be approved. CARRIED SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C13 /02 - MEMBERS REMUNERATION Review of the Members remuneration which has not been adjusted since 1996. Moved by: Seconded by: Maja Prentice Ron Moeser 55 THE BOARD RECOMMENDS TO THE AUTHORITY THAT item 7.1 - Members Remuneration, be referred to staff for additional information to be reported on at a Special Finance Committee Meeting to be held on June 21, 2002. RES. #C14/02 - 2002 - 2006 BUSINESS PLAN Presents the 2002 - 2006 Business Plan Moved by: Seconded by: Bill O'Donnell Ron Moeser CARRIED THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2002 - 2006 Business Plan as presented, June 7, 2002, be received. CARRIED RATIONALE At the time of approval of the 2002 Budget, Operating and Capital, staff advised that the 2002 Business Plan was being prepared and would be presented to the Board as soon as it was available. The Authority at its meeting on April 26, 2002, approved the Budget as recommended by the Finance and Business Development Advisory Board. The Budget was presented in a high level summary format. Previously, the Finance and Business Development Advisory Board had reviewed with staff details of the preliminary capital and operating budgets at several meetings in the fall of 2001. The 2002 - 2006 Business Plan is the document upon which the 2002 Budget is based. The 2002 - 2006 Business Plan has evolved from the 2001 Business Plan approved last year which set out the Living City Vision, objectives, business strategy and business plan priority actions. The 2002 - 2006 Business Plan is a comprehensive summary of each TRCA service area describing service area profile, product summaries, corporate strategic alignment, service area goals and product plans. The product plans identify service levels, targets, work plans, key deliverables, measurables and financial summaries and projections. The Business Plan document is about 300 pages in size and for this reason, it is not being sent out with the agenda. The Business Plan will be available at the meeting on June 7th and staff will provide an overview presentation. Report prepared by: Jim Dillane, extension 6292 For Information contact: Jim Dillane, extension 6292 Date: May 29, 2002 56 SECTION IV - ITEMS FOR THE INFORMATION OF ANOTHER BOARD RES. #C15/02 - ACCOUNTS RECEIVABLE STATUS REPORT May 26, 2002. Staff report on accounts receivable. Moved by: Seconded by: Maja Prentice Dick O'Brien IT IS RECOMMENDED THAT the report on accounts receivable of the Authority, as of May 26, 2002, be received. CARRIED BACKGROUND At Meeting #3/91 the Board requested that for each of its meetings staff reports on the status of the Authority's receivables. ANALYSIS The schedule below summarizes the status of receivables, including aging and classification. The schedule excludes $3,700 in accumulated interest arrears on invoices outstanding for more than 30 days. ACCOUNTS RECEIVABLE AGING, BY CATEGORY Excluding Municipal Lew and MNR Grant - As at Ma v 26.2002 Items in excess of $1,000, included in the 90- plus -days column, are listed below. These amounts are deemed collectible. Total receivables of $658,514 are moderately higher than expected for this time of the year. Invoices included in the 90- plus -days category contribute to balances being larger than usual. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 57 CURRENT 31 TO 60 DAYS 61 TO 90 DAYS 90 PLUS DAYS TOTAL % SCHOOLS AND SCHOOL BOARDS 131,391 31,050 6,750 169,191 25.7% GOVERNME NT 107,379 51,370 14,101 143,534 316,384 48.0% CORPORATE , INDIVIDUAL AND COMMUNITY GROUPS 65,137 54,481 2,447 50,874 172,939 26.3% TOTAL 303,907 136,901 16,548 201,158 658,514 100.0% % OF TOTAL 46.2% 20.8% 2.5% 30.5% 100.0% Items in excess of $1,000, included in the 90- plus -days column, are listed below. These amounts are deemed collectible. Total receivables of $658,514 are moderately higher than expected for this time of the year. Invoices included in the 90- plus -days category contribute to balances being larger than usual. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 57 DATE Total $ 90 -Plus $ May 26, 2002 658,514 201,158 January 31, 2002 585,736 64,259 December 30, 2001 1,078,071 38,666 October 23, 2001 350,385 106,343 August 27/01 371,985 17,153 May 25/01 1,132,443 44,810 March 26/01 621,560 167,094 December 30/00 1,014,021 67,981 September 06/00 596,536 47,728 March 19/00 869,266 100,758 February 15/00 1,007,850 42,952 December 30/99 694,198 81,500 October 26/99 531,118 89,630 August 29/99 565,611 97,950 May 23/99 392,070 21,841 March 29/99 464,780 61,536 February 24/99 342,696 55,726 August 25/98 368,404 118,340 May 24/98 319,384 20,946 The list below itemizes accounts greater than $1,000 included in the 90 day plus category. CLIENT NAME AMOUNT $ ARREARS INTEREST $ AGE (DAYS) Jennifer A. St. Denis 4,000.00 n \a 177 City of Toronto 1,173.61 n \a 212 City of Toronto 25,000.00 n \a 212 Wild Water Kingdom 36,273.16 as per lease 93 GTAA 5,507.40 337.95 147 Highland Foods 1,041.45 n \a 233 Town of Markham 23,121.60 n \a 420 Town of Markham 76,694.36 n \a 147 Toronto Catholic School Board 5,350.00 244.50 93 178,161.58 582.35 Report prepared by: Rocco Sgambelluri, extension 5232 For information contact: Rocco Sgambelluri, extension 5232 Date: May 29, 2002 TERMINATION ON MOTION, the meeting terminated at 10:27 a.m., on June 7, 2002. Ron Moeser Chair /ks J. Craig Mather Secretary- Treasurer 59 PrTHE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #4/02 June 21, 2002 The Finance and Business Development Board Meeting #4/02, was held in the South Theatre, Black Creek Pioneer Village, on Friday, June 21, 2002. The Chair Ron Moeser, called the meeting to order at 9:08 a.m. PRESENT Bas Balkissoon Member David Barrow Vice Chair Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority Bill O'Donnell Member Maja Prentice Member RES. #C16 /02 - MINUTES Moved by: Seconded by: Maja Prentice Bill O'Donnell THAT the Minutes of Meeting #3102, held on June 7, 2002, be approved. CARRIED SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C17 /02 - MEMBERS REMUNERATION Review of the Members remuneration which has not been adjusted since 1990. Moved by: Seconded by: Maja Prentice Bill O'Donnell THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Authority request the Ontario Municipal Board to approve the following remuneration, effective January 1, 2002: 1) Members per diem rate of $76 (per day); 2) Vice Chair to receive two times Members per diem when acting in place of the Chair; 60 3) Chair to receive annual honorarium of $25,000 effective January 1, 2002; $30,000 effective January 1, 2003 and $35,000 effective January 1, 2004; 4) Chair's remuneration not to include a vehicle; 5) Members, Vice Chair and Chair to be reimbursed for reasonable travel expenses at the rates established by TRCA for staff of the Authority; 6) Staff report to the Finance and Business Development Advisory Board in September on reimbursement for travel allowance, based on the CAA rates for cost of driving and the mileage rates paid by other municipalities in the GTA; AND FURTHER THAT staff and the Authority's solicitors, Gardiner Roberts LLP, be directed to make the necessary application to the Ontario Municipal Board. AMENDMENT Moved by: Seconded by: Ron Moeser Bill O'Donnell THAT item 3) of the main motion be amended to read: 3) Chair to receive annual honorarium of $19,000 effective January 1, 2002; $25,000 effective January 1, 2003; $30,000 effective January 1, 2004 and $35,000 effective January 1, 2005. THE AMENDMENT WAS NOT CARRIED THE MAIN MOTION WAS CARRIED BACKGROUND Section 37 of the Conservation Authorities Act (R.S.O. 1990, Chapter 27 as amended) provides that the Authority has the power to determine salary, expenses and allowances for Members of the Authority subject to approval of the Ontario Municipal Board. The TRCA has adopted policies for remuneration of members and secured the approval of the Ontario Municipal Board. All 38 Conservation Authorities in Ontario pay remuneration in the form of per diems or honorariums. The most recent OMB order dates from June 10, 1996 and states that the Members and Vice Chair of the Authority shall receive a per diem allowance of $65.00 and that the Chair of the Authority (and the Vice Chair when acting for the Chair) shall receive an allowance of two times the regular per diem for attendance at Conservation Authority meetings. Under the terms of the OMB Order, and subject to the Act, the Authority is required to pay the per diem. Members may choose to sign a waiver and release which authorizes the Authority to cease making per diem payments. Historically, the Members per diem has increased more or Tess at the rate of inflation. For example, in 1971, the rate was $30 and by 1981 had increased to $45 and in 1987 was $54.34. In January of 1990, the per diem was increased to $65 and has remained there ever since. 61 The Chair and Vice Chair of the Authority until 1996 had received an honorarium. From February, 1961 to February 1973, the Chair, Dr. Ross Lord received and honorarium of $16,500. From 1973 to 1977, the Chair's honorarium was $14,000. and in 1977 was increased to $16,000. In 1980, the amount was increased to $18,000 and in 1983, with the appointment of Mrs. Florence Gell as Chair, the honorarium became $19,000. In 1984, William Foster became Chair and received an honorarium of $18,000 which was increased in 1985 and again in 1986 to $20,570. In 1987, the honorarium was $21,808.57. A major review of the honorarium and per diem rates was conducted in 1988/89 and the OMB made the following order: Chairs honorarium to be $23,850 effective Jan. 1989, $25,400 effective Jan. 1990 with a one time increase of $6,000 also effective January 1990, for a total honorarium of $31,400. The Chair's remuneration also included the use of an Authority vehicle. RATIONALE Given the length of time since the Chair and Members honorarium has been reviewed, as well as the increasing demand being place on the Chair of the Authority, staff determined it was time to look at the remuneration. Factors to be considered in setting remuneration of Members: Comparison with other Conservation Authorities Attached is a recent survey of per diems and honoraria paid by Ontario Conservation Authorities. The one Authority that is comparable in geographic size and budget in the Grand River CA. Their per diem is $59.50. and the Chairs honorarium is $35,880. The Credit Valley CA whose watershed jurisdiction and budget are significantly smaller than that of TRCA has an honorarium of $14,744 for its Chair. Among other special purpose bodies, comparisons are difficult because there are no organizations whose jurisdiction, mandate and governing legislation is at all similar to TRCA. The Rouge Park Alliance which deals with the Rouge River watershed pays its Chair a per diem of $350 (based on a 7 hour day). In 2001. the Chair received remuneration of about $19,000 plus travel expenses. Number of Meetings The Chair attended 135 meetings in 2001, 85 in 2000, 86 in 1999, 81 in 1998, 88 in 1997, 78 in 1996. The trend indicates a growing number of meetings which is reflective of the increased complexity of Authority work. Nature of Workload The role of the Chair has changed considerably in recent years. The Authority is in many ways a much more complex organization with changing mandate and scope of work. Relationships that were primarily focused around major municipalities and the Provincial Ministry of Natural Resources now require regular interaction politically with other Provincial Ministries, the federal government and many not - for -profit organizations such as the Nature Conservancy of Canada, Ducks Unlimited etc. The events at Walkerton and the political ramifications of events such the Richmond Hill ORM legislation require much greater participation by the Chair as the TRCA representative. In all of these activities, the Chair is a key representative who must be knowledgeable about a much broader range of Authority activities. 62 In reviewing remuneration in 1990, job descriptions for the Chair and Vice Chair were created based on the nature of their work and comparable job descriptions for the Chairs of the Grand River CA and the Credit Valley CA. Updated versions of these job descriptions are attached. Previous Chars Remuneration Since 1961, the TRCA has paid an honorarium to Chairs who were non - elected officials. From 1961 to 1996, all of the TRCA Chairs served the Authority as citizens appointed by the Province and received an honorarium which ranged from $16,500 to $31,400. In approving the Chair's Honorarium at the $31,400 level, including use of a vehicle, the Ontario Municipal Board accepted the submission of the Authority that among other factors, the position of Chair had a time commitment equivalent to 1.5 to 2.0 days per week. The Honorarium was equivalent to about 30% of a senior level salary (ie Range 14). The decision to pay on a per diem basis in 1996 reflected the fact that the Chair as the first elected official to serve in the position, already received salary and benefits from his municipality. Inflation Since 1991, inflation in the Toronto Region has been about 16 %. This means the members per diem which was $65 in 1990 should be about $76. The Chairs Honorarium in 1995 was $31,400 and included the use of a vehicle. In today's terms, this would be about $34,900. The value of the vehicle is about $5,000 annually. Trave /A//owance The Authority reimburses members for travel to Authority meetings at the same rate as that of staff of the Authority using their personal vehicles on Authority business. The current rate was approved June 1, 2000: • up to 4000 km /year - $0.35/km • 4001 km to 10700 km /yr - $0.31 /km • 10700 km to 24000 km /yr - $0.27/km • over 24000 km /yr - $0.23/km Staff are not recommending a change in the rates at this time. Staff will review the rates using CAA cost of driving information and comparison with rates paid by benchmark municipalities and report to the Board in September if a change is appropriate. The Director of Finance and Business Development is authorized to adjust the rate as necessary. SUMMARY Based on the above, staff are prepared to recommend an increase to both the Chair and Members remuneration, in accordance with the recommendations below, and that the Authority seek the approval of the Ontario Municipal Board, effective January 1, 2002. • Members per diem rate of $76 (per day); • Vice Chair to receive two times Members per diem when acting in place of the Chair; • Chair to receive annual honorarium of $25,000 effective January 1, 2002; $30,000 effective January 1, 2003; $35,000 effective January 1, 2004; • Chair's remuneration not to include a vehicle; 63 • Members, Vice Chair and Chair to be reimbursed for reasonable travel expenses at the rates established by TRCA for staff of the Authority. The decision to recommend an increase to the Chair's remuneration beyond inflation is based on several factors. The Chair's workload as evidenced by the number of scheduled Authority meetings and business meetings related to the Authority attended, has increased significantly. The nature of the workload has also changed reflecting increased complexity. The Chair of the Authority, unlike heads of other special purpose bodies is required to sign agreements and is a statutory banking officer. Comparatively, the Chair's honorarium had not kept pace with the members per diem which was based on inflation. Also, comparison with the remuneration of Chairs of comparable Conservation Authorities such as the Grand River Conservation Authority indicated the need to make the one time adjustment. Until 1996, Chairs of the Authority were appointed by the Province. In 1995, the Conservation Authorities Act was amended to provide that the TRCA could elect from among its members the Chair of the Authority. Dick O'Brien was the first elected Chair. In 1996, the Authority chose to seek approval of the OMB for the existing remuneration structure. This decision was made because the Authority Members were almost entirely elected officials who received salary and benefits from their respective municipalities. Also, the first major Provincial funding cut back had begun and the Authority was faced with its first major funding crisis. The newly elected Chair supported the change in Chair's remuneration to two times per diem and also relinquished the use of an Authority vehicle. The existing legislation is permissive in.that a Member of an Authority can choose to waive payment of all or part of remuneration. This allows for Members who are appointed by municipalities which have established policies on receipt of remuneration outside of their municipal salaries and benefits, to honour the policies of those jurisdictions. In the case of a member who is an elected official being chosen as Chair, the Member may choose to accept or not accept all or part of the approved Chairs honorarium. In the longer term, the Authority may wish to seek an amendment to the CA Act to remove the requirement for OMB approval of members remuneration. Members are either elected officials or citizens appointed by participating municipalities. The governance of TRCA by and accountability to its constituent member municipalities is such that oversight by the OMB on the matter of members remuneration is unnecessary. Report prepared by: Jim Dillane, 416- 667 -6292 For Information contact: Jim Dillane, 416- 667 -6292 Date: June 13, 2002 Attachments: 2 64 Attachment 1 TORONTO AND REGION CONSERVATION AUTHORITY JOB DESCRIPTION CHAIR OF THE AUTHORITY GENERAL DUTIES 1. Preside at all meetings of the Authority and the Executive Committee, in accordance with the Rules of Conduct 2. Be an ex officio member of all Advisory Boards 3. Sign contracts, agreements and other documents as an authorized signing officer of the Authority 4. Ensure the business of the Authority is conducted in a fair and just manner. 5. Member of the Conservation Foundation of Greater Toronto and their Executive Committee. 6. Authority representative on the Conservation Ontario Council and at least one of their Standing Committees RELATED DUTIES 6. Provide appropriate leadership to the Authority by maintaining a working knowledge of relevant government policies. 7. Liaise with Participating Municipalities on Authority activities including attendance at Municipal Council and Committee meetings and representing the Authority at related meetings and functions 8. Be accountable to the Members and the public for the Authorities policies and procedures 9. Maintain a working knowledge of Authority activities and facilities 10. Represent the Authority at official functions 11. Liaise with Provincial and Federal Government representatives, community leaders and heads of related , non - government organizations as required 12. On behalf of the Members, monitor implementation of approved Authority actions and directions 13. Consult regularly with the Chief Administrative Officer and Directors on Authority matters 14. Call Special meetings of the Authority and the Executive Committee as set out in the Rules of Conduct June, 2002 65 Attachment 2 TORONTO AND REGION CONSERVATION AUTHORITY JOB DESCRIPTION VICE CHAIR In accordance with the Rules of Conduct of the Authority, the Vice Chair of the Authority shall act in place and stead of the Chair of the Authority when the Chair is absent or unable to perform the duties of the Chair; therefore being empowered to carry out as appropriate any and all of the stated duties of the Chair . The Vice Chair is an authorized signing officer of the Authority and shall be empowered to sign contracts, agreements and other documents on behalf of the Authority and in accordance with approved signing protocols. 66 Attachment 3 PER DIEM / HONORARIUM / MILEAGE RATE SURVEY RESULTS Revised February 2002 CONSERVATION AUTHORITY MEETING PER DIEM CHAIR'S HONORARIUM MILEAGE RATE Ausable Bayfield $53 half day $63 full day $750 .33 km Cataraqui Region none $1,200 .30 km Catfish Creek $35 $500 .35 km Central Lake Ontario $50 $2,500 .30 km Credit Valley $56.25 $14,744 .41 under 5,100 km .35 km over Crowe Valley none none .30 km Essex Region $40 $630 .30 km Ganaraska Region $40 $1,000 .35 km Grand River $59.50 $35,880 .34 km Grey Sauble $52.25 half day $76 full day $750 .30 km Halton Region $36.50 $3,000 (Vice -Chair $500) .40 km Hamilton Region $25 $9,000 .36 under 5,000 km .23 km over Kawartha Region $50 none .37 km Kettle Creek $50 $750 .35 km Lake Simcoe Region $61.70 $3,299 .30 km Lakehead Region $47 $55 .305 km Long Point Region $50 $1,500 .37 km Lower Trent Region $35 none .22 km Lower Thames Valley $53.53 $1,772.55 .30 km Maitland Valley $44 $2,100 .32 km Mattagami Region none $1,000 none Mississippi Valley $42.82 per mtg $658.70 .35 km Niagara Peninsula $42.50 $3,495 .389 km 67 CONSERVATION AUTHORITY MEETING PER DIEM CHAIR'S HONORARIUM MILEAGE RATE Nickel District $15 $2000 .25 km North Bay- Mattawa $20 outside watershed $45 $2,800 .49 km Nottawasaga Valley $59.40 None .35 km Otonobee $38 $1,000 .35 km Quinte $45 none .30 km Raisin Region $56 $2,250 .30 km Rideau Valley $42 $500 .30 km Saugeen Valley $57.75 half day $69 full day $3,000 .30 km Sault Ste Marie Region $40 $350 .305 km South Nation $65.05 none .38 km St. Clair $51.16 $2,310.16 .35 km Toronto and Region $65 $130 mtg. .35 km Upper Thames River $58 $3,350 (Vice-Chair) $1,675 .30 km 68 RES. #C18/02 - OMB REQUIREMENT FOR APPROVAL OF CHANGES TO MEMBER REMUNERATION Moved by: Seconded by: David Barrow Bill O'Donnell THE BOARD RECOMMENDS TO THE AUTHORITY THAT the Province of Ontario be requested to amend Section 37 of the Conservation Authorities Act to remove the requirement for OMB approval of changes to remuneration paid to members of Conservation Authorities; THAT Section 37 be amended to empower Conservation Authorities to determine the remuneration of members; AND FURTHER THAT Conservation Ontario, the Authority's Member Municipalities, and the Ministers of Natural Resources and Municipal Affairs and Housing be so advised. CARRIED TERMINATION ON MOTION, the meeting terminated at 9:41 a.m., on June 21, 2002. Ron Moeser Chair /ks J. Craig Mather Secretary- Treasurer 69 v erTHE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #5/02 September 6, 2002 The Finance and Business Development Board Meeting #5/02, was held In the Humber Room, Head Office, on Friday, September 6, 2002. The Chair Ron Moeser, called the meeting to order at 9:11 a.m. PRESENT Bas Balkissoon Member David Barrow Vice Chair Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority Bill O'Donnell Member Maja Prentice Member RES. #C19 /02 - MINUTES Moved by: Seconded by: David Barrow Bill O'Donnell THAT the Minutes of Meeting #4/02, held on June 21, 2002, be approved. PRESENTATIONS (a) CARRIED A presentation by Jim Dillane, Director, Finance and Business Development, TRCA, in regards to the 2003 preliminary capital budget. RES. #C20 /02 - PRESENTATIONS Moved by: Seconded by: Bas Balkissoon Bill O'Donnell THAT above -noted presentation (a) be heard and received. CARRIED 70 SECTION*- ITEMS FOR AUTHORITY ACTION RES. #C21 /02 - 2002 FINANCIAL PROGRESS REPORT NO. 1 Provides information on the Authority's financial performance to July 28, 2002, in relation to the 2002 approved Budget Moved by: Seconded by: Maja Prentice David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2002 Financial Progress Report No. 1, dated July 28, 2002, be received. AMENDMENT RES. #C22 /02 Moved by: Seconded by: Maja Prentice Bas Balkissoon THAT the following be inserted after the main motion: AND FURTHER THAT staff report back on the financial status of Black Creek Pioneer Village Food Services. THE AMENDMENT WAS CARRIED THE MAIN MOTION, AS AMENDED, WAS CARRIED BACKGROUND As part of the Authority's financial management, staff monitors financial performance in relation to the approved annual budget. Financial Progress Reports are presented to the Finance and Business Development Board as needed. ANALYSIS Attached is a schedule which illustrates the major variances from budget as of July 28, 2002, and projected to year end. This represents a "snapshot" or point -in -time analysis of the Authority's financial position making reasonable assumptions about anticipated performance to year end, assuming no mitigative action to eliminate problems which might cause a year end deficit. The significant variances are explained in the brief notes column of the table. Overall, there are few major variances. Excellent summer weather has been beneficial to the conservation areas. Black Creek Pioneer Village has maintained its attendance at the 2001 level and is close to its target. Food services revenues are down due to poor corporate event business. The major variances in the capital budget relates to the Lower Don and Motel Strip projects which have not proceeded, the Motel Strip due to legal proceedings and the Lower Don because the Toronto Waterfront Regeneration Corporation has not made its funding decisions. 71 DETAILS OF WORK TO BE DONE Staff will take actions necessary to mitigate the potential operating deficit of $126,500. In 2001, similar projections for a much higher year end deficit were successfully controlled and the Authority met its budget . Staff continues to monitor the revenues and expenditures and will constrain expenditures as needed to match available revenue. Report prepared by: Jim Dillane, extension 6292 For Information contact: Jim Dillane, extension 6292; Ralph Kofier, extension 5274 Date: August 30, 2002 Attachments: 1 72 Attachment 1 PROGRESS REPORT AS OF JULY 28, 2002 SUMMARY OF PROJECTED VARIANCES AT DECEMBER 31.2002 BUSINESS COMPONENT • ndltures Revenue Net .. ndftures Brief Ex.Ianatlon $ Over /(Under) $ Over /(Under) $ Over /(Under) WATERSHED PLANNING 1) Watershed Stint= ies (33,500) (33,500) 0 2) Resource Monitoring 5,000 0 5,000 additional Admin costs 3) Education a) Conservation Field Centres 5,000 (20,000) 25,000 lower summer bookings b) Kortnght Centre (2,400) 0 (2,400) 4) Flood Warning (1,200) 0 (1,200) LAND USE PLANNING SERWCES 5) Advisory / Technical Clearance (49,100) (155,000) 105,900 lower planning services revenue b) Permrttrng /Compliance monrtonng (10,900) 8,000 (18,900) Gapping REGENER477ON 6) Project Design & Implementation 247,300 247,300 0 MA NA G EMEN T OF P UB UC A S SE 7 S Land Management 8) Property Services (39,000) 0 (39,000) ORC lands transfer delay 9) CA Land Management (20,500) 200 (20,700) East zone cost constraints 10) Water Management Structures 1,200 0 1,200 11) BCPV Infrastructure 5,000 5,000 0 12) Business Development (318,500) (357,500) 39,000 ORC lands transfer delay WATERSHED EXPERIENCE 13) Recreation Programs (57,200) (31,500) (25,700) good camping /pool attendance 14) BCPV Programs (151,700) (210,000) 58,300 corporate events below target b) Marketing & Development Initiatives 0 0 0 Vehicle & Equipment Reserve (Net) 30,700 30,700 0 15) CORPOR4TESERWCES 0 0 0 a) Management Services (2,000) 11,000 (13,000) reduced consultant costs b) Corporate Secretariat 15,000 0 15,000 higher legal costs c) Development Office (251,000) (251,000) 0 d) Communications (158,000) (150,000) (8,000) e) Human Resources / Safety 8,000 0 8,000 employment ads costs f) Office Services 8,000 0 8,000 off -site storage costs g) Information Technology 0 0 0 h) Financial Services 0 10,000 (10,000) higher interest revenue OPERATING TOTAL (769,800) (896,300) 126,500 MNR Transfer Payment 0 Municipal Levy (0) - Operating Deficft / (Surplus) 128,500 CAPITAL WATERSHED PLANNING 1) Watershed Strategies ( Waterfront) 6,733 67 6,667 2) Resource Monrtonng (Waterfront) (5,000) 0 (5,000) REGENER4T7ON 6) Regeneration Capital Projects (2,542,633) (1,913,166) (629,467) Deferred projects Lower Don, Motel Stnp 7) Land Acqusrtrons & Disposals 485,000 529,000 (44,000) Less available revenue, net of Rouge acq WATERSHED EXPERIENCE Public Use Infrastructure Project 0 0 0 Kortnght Living Machine 0 0 0 Campground expansions 0 0 0 BCPV Retrofit & Development Project 0 0 0 CORPOR47ESERVICES Administrative Office 150,000 0 150,000 Carryforward funds available CAPITAL TOTAL (1,905,900) (1,384,100) (521,800) MNR Transfer Payment 0 Municipal Levy (577,800) Lower usage because of deferred projects Capital Deficit / (Surplus) 58,000 TOTAL AUTHORITY 182,500 73 SECTION IV - RES. #C23 /02 - Moved by: Seconded by: ITEMS FOR THE INFORMATION OF ANOTHER BOARD ACCOUNTS RECEIVABLE STATUS REPORT August 25, 2002. Staff report on accounts receivable. Maja Prentice Dick O'Brien IT IS RECOMMENDED THAT the report on accounts receivable of the Authority, as of August 25, 2002, be received. AMENDMENT RES. #C24102 Moved by: Seconded by: Maja Prentice Rob Ford THAT the following be Inserted after the main motion: AND FURTHER THAT future Accounts Receivable Status Report's to the Board Include a paragraph on each client over 90 days outlining the circumstances and what actions are being taken. THE AMENDMENT WAS CARRIED THE MAIN MOTION, AS AMENDED, WAS CARRIED BACKGROUND At Meeting #3/91 the Board requested that for each of its meetings staff reports on the status of the Authority's receivables. ANALYSIS The schedule below summarizes the status of receivables, including aging and classification. The schedule excludes $4,956. in accumulated interest arrears on invoices outstanding for more than 30 days. 74 ACCOUNTS RECEIVABLE AGING, BY CATEGORY Excluding Municipal Levy and MNR Grant - As at August 25. 2002 Items in excess of $1,000, included in the 90- plus -days column, are listed on the following page. These amounts are deemed collectible. Total receivables of $326,529 are within normal levels for this time of the year. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 75 CURRENT 31 TO 60 DAYS 61 TO 90 DAYS 90 PLUS DAYS TOTAL % SCHOOLS AND SCHOOL BOARDS 974 16,919 50,212 16,618 84,723 25 9% GOVERNMENT 33,689 47,383 12,088 23,122 116,282 35.7% CORPORATE, INDIVIDUAL AND COMMUNITY GROUPS 9,796 18,461 27,447 69,820 125,524 38.4% TOTAL 44,459 82,763 89,747 109,560 326,529 100.0% % OF TOTAL 13.6% 25.3% 27 5% 33.6% 100.0% Items in excess of $1,000, included in the 90- plus -days column, are listed on the following page. These amounts are deemed collectible. Total receivables of $326,529 are within normal levels for this time of the year. Receivables balances, as reported on each of the previous reports to the Board, after 1997, are presented on the following page: 75 DATE Total $ 90 -Plus $ August 25, 2002 326,529 109,560 May 26, 2002 658,514 201,158 January 31, 2002 585,736 64,259 December 30, 2001 1,078,071 38,666 October 23, 2001 350,385 106,343 August 27/01 371,985 17,153 May 25/01 1,132,443 44,810 March 26/01 621,560 167,094 December 30/00 1,014,021 67,981 September 06/00 596,536 47,728 March 19/00 869,266 100,758 February 15/00 1,007,850 42,952 December 30/99 694,198 81,500 October 26/99 531,118 89,630 August 29/99 565,611 97,950 May 23/99 392,070 21,841 March 29/99 464,780 61,536 February 24/99 342,696 55,726 August 25/98 368,404 118,340 May 24/98 319,384 20,946 The list below itemizes accounts greater than $1,000 included in the 90 day plus category. CLIENT NAME AMOUNT $ ARREARS INTEREST $ AGE (DAYS) Jennifer A. St. Denis 2,500.00 316.22 268 Toronto Catholic District School Board 4,280.00 399.94 184 Toronto District School Board 11,812.80 724.88 142 Queen City Yatch Club 64,942.38 n \a 149 Highland Foods 1,041.45 167.19 233 Town of Markham 23,121.60 n \a 420 107,698.23 1,608.23 Report prepared by: Rocco Sgambelluri, extension 5232 For information contact: Rocco Sgambelluri, extension 5232 Date: August 29, 2002 RES. #C25/02 - REIMBURSEMENT FOR DRIVING EXPENSES Report on kilometre rates paid by municipalities across the GTA and allowances recommended by the CAA. Moved by: Seconded by: Bas Balkissoon Bill O'Donnell IT IS RECOMMENDED THAT the staff report on travel expenses be received. CARRIED BACKGROUND At meeting #4/02 in June 2002, the Board asked for a report on the cost of driving as reported by the CAA and for a survey on the kilometre rates paid by other municipalities in the GTA. This request was made in connection with the report on member per diems. ANALYSIS Authority personnel policies provide for the reimbursement of driving expenses by way of a "kilometre rate as established from time to time by the Director of Finance and Business Development when using a privately -owned vehicle for business travel in excess of 'to and from work' travel ". On June 1, 2000, kilometre rates paid by TRCA to staff and members were set at: 77 0 - 4,000 kms $0.35 4,000 - 10,700 kms $0.31 10,700 - 10,701 kms $0.27 over 24,000 kms $0.23 The 2002 edition of "Driving Costs" published by the CAA suggest the following per - kilometre costs of vehicle ownership: Kms. driven per year Cost per Kilometre 12,000 $0.644 16,000 $0.514 18,000 $0.470 24,000 $0.415 32,000 $0.373 These national averages were based on a 2002, standard, 2.4 litre, 4 cylinder Chevrolet Cavalier LS. The following is a summary of rates paid by some municipalities in the GTA: CITY /TOWN /REGION MILEAGE RATES ($) EXCEPTIONS /ADDITIONS Durham $0.41 /km for Management Staff, $0.384/km for Unionized Staff - Monthly allowance for certain staff members: 1,000 -5,000 km: $173.00, 5,001 -8,000 km: $248.00, 8,001-12,000 km: $382.00 , 12,001-16,000 km: $476.00, 16,001 - 20,000 km: $610.00 -Some staff are paid wages for the time they spend traveling Peel $0.41 /km for up to 425 km per month $0.35/km for excess. Available to both staff and Council members York $0.41 /km Mississauga $0.451/km for up to 600 km $0.35/km for over 600 km Certain staff are permitted a "Strenuous Allowance" to cover wear on vehicles. Amount is $50.00 per month Pickering $0.437/km for Staff $550.00 per month for Councilors Councilors' rate is a fixed amount Vaughan $0.40 /km Aurora $0.41 /km Caledon $0.39/km Markham $0.35/km Newmarket $0.41 /km in town travel $0.37/km out of town travel Richmond Hill $0.425/km For Information contact: Rocco Sgambelluri, extension 5232 Date: September 3, 2002 78 NEW BUSINESS RES. #C26/02 - Moved by: Seconded by: THE ULTIMATE PICNIC: VISION FOR GROUP PICNICS Maja Prentice David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT staff report back to the Public Use Advisory Board on the response sent in regards the letter from The Entertainment Source on TRCA's proposed exclusivity agreement, including a detailed summary of the feasibility of the issues raised in the letter; AND FURTHER THAT staff outline the implementation timeline of the exclusivity agreement and the process for selecting vendors for the preferred vendor list. CARRIED TERMINATION ON MOTION, the meeting terminated at 10:29 a.m., on September 6, 2002. Ron Moeser Chair /ks J. Craig Mather, Secretary- Treasurer 79 THE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE FINANCE AND BUSINESS DEVELOPMENT BOARD #6/02 November 1, 2002 The Finance and Business Development Board Meeting #6/02, was held in the South Theatre, Black Creek Pioneer Village, on Friday, November 1, 2002. The Chair Ron Moeser, called the meeting to order at 9:13 a.m. PRESENT David Barrow Vice Chair Rob Ford Member Ron Moeser Chair Dick O'Brien Chair, Authority Bill O'Donnell Member REGRETS Bas Balkissoon Member Maja Prentice Member RES. #C27 /02 - MINUTES Moved by: Seconded by: Dick O'Brien David Barrow THAT the Minutes of Meeting #5/02, held on September 6, 2002, be approved. CARRIED SECTION I - ITEMS FOR AUTHORITY ACTION RES. #C28 /02 - 2003 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL A summary of the 2003 Preliminary Estimates, Operating and Capital, is presented. Moved by: Seconded by: David Barrow Bill O'Donnell THE BOARD RECOMMENDS TO THE AUTHORITY THAT 2003 Preliminary Estimates, Operating and Capital, be approved; 80 AND FURTHER THAT Authority staff and officials be authorized and directed to make appropriate representation to the Authority's funding partners about the 2003 Preliminary Estimates. CARRIED BACKGROUND Annually, staff prepares preliminary budget estimates for discussion with and submission to the Authority's major municipal funding partners. The Regions of Peel, York and Durham and the City of Toronto have specific and detailed processes for submission of the Authority's funding requests. Staff meet with their municipal counterparts to review the Authority's work to date on various projects and to present the Authority's needs in 2003 and beyond. In the case of the Regions of York and Durham, these presentations are made in cooperation with other conservation authorities who have jurisdiction within those Regions. Following the discussion with the funding partners, staff prepares the final 2003 budget which is presented to the Board in either March or April depending on their approval cycles. Staff tabled with the Board and the Authority the 2002 - 2006 Business Plan in the spring of 2002. The Business Plan includes detailed business unit information as well as five year budget projections. Staff is refining the Business Plan format and process. The Business Plan will be presented as part of the 2003 Final Budget presentation. RATIONALE Enclosed with this communication are 3 attachments: Attachment 1A. 2003 Preliminary Operating Estimates in Business Plan Format: Also included as Attachments 1 B, 1C and 1D are the current value assessment apportionment charts Attachment 2. 2003 Capital and Related Budget Requests (by Major Municipal Funding Partner) Attachment 3. Chart of Watershed Planning Components - Completion Status. The 2003 Preliminary Operating Estimates are presented in the business plan format familiar to the members from past years. The following assumptions and issues are incorporated in these estimates: Revenue Growth • Each of the business units with operating program revenues, Black Creek Pioneer Village, Kortright, Conservation Areas, Campgrounds, Education Field Centres, etc., have provided estimates of revenue growth based on attendance, fee changes and new programs. • Conservation Foundation revenue contribution is based on funds on hand and projected donations. • Other sources includes various federal government and other special project funds, the provincial museum grant to BCPV and minor reserve applications. • The transfer payment from the Ministry of Natural Resources is flatlined at the 2002 level. • Municipal levy is based on the assumption that there is a 6% increase over 2002 (this will vary by municipality due to the application of the current value assessment formula). 81 Expenditure Changes • The expenditures as presented are based on maintenance of 2002 service levels with no major enhancements. • Known cost adjustments have been included based on anticipated increases in various categories i.e. property insurance increases, fuel and utility costs have been adjusted upwards, etc. • OMERS premium "holiday" is over effective January 1, 2003; cost to the Authority is about $100,000 • Reduced expenditures include non - recurring, one time items funded by the Foundation i.e. Living City one time initiatives totaling $500,000. • Significant increases in salaries due to annualization of 2002 reclassifications and salary/wage adjustment; health benefits increases. For the Capital and Related Projects, Attachment 2 has been organized in the format used for presentation of capital budget requests to the Authority's major municipal funding partners. Requests of each partner are itemized on the basis of the Watershed Planning Components Chart, Attachment 3. The capital and related projects reflect the following program priorities: • implementation of watershed and related water issues arising from the Walkerton inquiry • Infrastructure renewal - buildings, facilities, information systems technology, water systems • implementation of the natural heritage strategy • development of the Living City Centre at Kortright. The chart in Attachment 2 illustrates in some detail the request made as part of capital submissions to date. Identified in bold are the dollar amounts that are the Authority's higher priority items and, based on preliminary discussions, those most likely to be funded. The total request represents the Authority's identified environmental investment needs. DETAILS OF WORK TO BE DONE Staff will make a presentation to the Board at its November 1, 2002, meeting. Report prepared by: Jim Dillane, extension 6292 For Information contact: Jim Dillane, extension 6292 Date: October 29, 2002 Attachments: 2 82 TORONTO ANOMOON CONSERVATION AUTHORITY 2003 PlB L VARY OPERATING ESTIMATE, W &UE11IEWE PLAN FORMAT OPERATING 2003 Budget 2002 Bud et BUSINESS COMPONENTS Gross Program Consent. _ Other Net Levy./ Gross Program Conserv. Other Net Levy! 03/02 & ACTMTIES •< ndlfures Revenue Foundation Sources Grant Expenditure; Revenue Foundsdon Sources Grant Net Chan •e : Explanation of 03/02 Change 1" S s S S s s s s s Note: )though not specifically Identified, an budgets have Serve anWUnt WATERSHED HEALTH of Increase attributable 80 tho annualirollon of the 2001 wage increase and benefits costs increases PLUS an 081802te of 8 2003 wage adjustment WATERSHERPi Nli N?NG 1) Watershed Strategies 1,489,900 595,000 709,600. 185,300 1141,630 111200 144,300 00.300 99,000 CF07 Funding nor Living City Centre lrafi.3tivw not available In 03 2) Resource . Monitoring 1,038,600 100,000 938,600 eo4.5o0 50.009 10„000 93€500 104,100 Geotecnnlcat position annualized 546k -. reclassifications. 3) Education: a) Conservation Field Centres 1,898,300 1,182,100 57,000 280,700 398,500 - 1.901200 1,103,755. .57.000 256,005 582,0D10 12,500 b)KOotright Centre 1,529,900 1,013,700 21,500 494,700 1 „510.003 071,100 10500 517.705 (23,000 Store revenue from 844 aver camp program 4) Flood Warning 149.200 1 50D 147,700 ! 840.300 .11601 144.1000 2 900 8,103600: 2,197,,300 -. 773,500 '.970,300 2,182,800 5154.200 1.116301 103703 172.00 1507.x0 195,500 LAND USEPL.BNNING.SERVtCES 5) Advisory / Technical Clearance - 808;800. 310.000 498,600 704.400 325,000. to) 169,,(0 109200450092 atianztodassi0catiooa. 10 roatkr rev. b)Permii0ng1COm,/y:an0e Monitoring 1031,200 311,500 719,700" 020.00 lei .400 65 60700 839 800 :621500 218 300 :.. 1034,x1 200.137. _{)) 1 041.4c0 ,. 69 900 RE(,3ENERATION 6) Protect Design & Implementation 1;522,900 711600. 50,000 '. 400;000 : 361,100 .1517:300. 076.000 155000 400,007 342200 18 400 510k Geotec9 consultant moved to lietScia More Forest Man.. staff but more revenue 1,522,900 711,800. .50,000 409,900 361,,:00 1.531200 6086047 100100 000,005 342,790! 18400 MANAGEM ENL OEP U B U C.AS S ETS 7) Land Management: a) Property Services 1,230,200 2,000 15000 1:213,200 1,)40 7oa 2.000 i5= 1,132700 80500 Taxos up $15k, 4RC positions ar 102028d. Otisot109 rev, in somat0 b) CA Land Management 626,150 5,000 621,150 50195 5.mo 078,000. 43,150 CenaaiServices position Mod 8) Water Manager71erot Structures 104,100 104,100 141,400 10).400 2,700 9) BCPU Infrastructure 895,700 895,700 ele.«.0 stereo 27,700 10) Business DOvoiopment. 1583,000 2,272,900 (885900U 1.7ro.o0 1,601000 1705401 15500 Na gapping Conte) Sorvkes. 080 costs/rev armualizad. 4 439 150 2,274600 20,000 2,144,250 3,902,303. 1/47,8550 20007 0674,70. .189,550 WATERS#fEA_EXP,ERIENCE 11) Recreation Programs 2,738,150 2,663,600 16,800 (0) 57,750 2,624100 20191100 : tame tot 50,400 (650)Redassif atens 5 1 179 01 to Cunt Serv. Camping revenue up 12) BCPV Programs 4,372,100 3,084,300 365,000 922800 3000005 2.522,ano 1,20 255000 811,100 101,700 Interpreters 100100010,004, insurance, utilities up. Music festival added. Food sere ma down do =prate. 7410 250 .5,747,900 16,800 365 000 980,550 6.594.5017 5,4420 0 18370 252810 871.500 100 050 13) Vehicle 8 Equipment (Net) 0 0'... 0 0 ?0. 0 0 ®� 14) CORPQ.PAIF5ERYLCE$ 577,600 128,200 449,400 55,10 seam 577.730 (128,30. 840. bgems t0ontrau ends in 2003:0120 savings a) Management Services b) Corporate Secretariat 275,800 276600 2001 0i) zsa.1»0 14600 C)' Development Office 631,500 631,500 820 0 620,135 -03 budget does not yet reflect potential restructuring CO Cornmunicatians 457.200 15600 442,200 0If OD 15000 590400 {154,200 CFGT 810040g for Uvin9 City initiatives rot0vaitel8 In 03 e) Human Resources / Safety 285,900 285,900 170700 279721 5200 1) Office Services 713,600 30,000 683,600 867.400. 20000 0ST,a1 36,200 Costs up: photocopier,u81198a; storage net of nonirecumng cost and reserve usage. g) Information Technology 183,900 - 183,900 251:50 101.300. (17,400) h) F1rlanCla) Services 555,400 275,000 380,400 551.x7 220.050 30t ,3ee 79,100 Matemity leave ends interest revenue projected higher. Project overhead recoveries (315,000) ` .. {315,000' t3oo.. - (30100 15 000; 3,465,900 276 000 831 500 -. 173 200: 386 200 3.51 9,700 250005 029 ••,. es.oa0 1,582,700 178 500, Corporate Services: % of Total Budget 7.5+1 a7.+: .. OPERATING TOTAL 24 4814900 11828400 1471800 1928,590 908 2 s. ._3727 ii 1100 17115500 1770915 8 355 475900, : MNRTrans €er Payment _ 845,800. 845,800 Muria Levy 40, TA00, 7, sat ,500. 475,900 6% Increase requested to Municipal partners Operating Deficit I (Surplus) ____ - =8 6lj 41 0 L luawgoend TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2003 BUDGET LEVIES GENERAL PROGRAMS & PROJECTS SUMMARY 2003 GENERAL LEVY > LEVY TAX EXCLUDING ADJUST. TAX ADJ. ADJALA - TOSORONTIO 628 DURHAM 250,670 14,107 TORONTO 5,658,012 MONO 688 PEEL 904,020 90,985 YORK 1,450,376 37,914 LEVIES ON HAND 8,264,394 143,006 8,264,394 143,006 84 2002 Operating OPERATING Change LEVY INCL. 03/02 TAX ADJUST. $ $ 590 38 6.4% 246,473 18,304 7.4% 5,407,726 250,286 4.6% 640 48 7.5% 925,405 69,600 7.5% 1,350,666 137,624 10.2% 7,931,500 475,900 6.0% 7,931,500 475,900 6.0% THE TORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - 2003 BASED ON 2001 FOR 2002 MODIFIED CURRENT VALUE ASSESSMENT FIGURES ** MUNICIPALITY CURRENT % OF CURRENT TOTAL POPULATION VALUE MUNICIPALITY VALUE POPULATION IN ASSESSMENT IN AUTHORITY ASSESSMENT AUTHORITY IN WATERSHED $(000's) $(000's) Township of Adjala - Tosorontio 787,973 4 31,519 9,750 390 Durham, Regional Municipality of 15,047,603 * 12,571,621 165,187 138,170 City of Toronto 283,761,251 100 283,761,251 2,162,147 2,162,147 Mono Township 690,024 5 34,501 9,750 488 Peel, Regional Municipality of 107,603,784 * 45,338,542 874,139 382,357 York, Regional Municipality of 79,770,219 * 72,739,418 519,332 461,871 487,660,854 414,476,852 3,740,305 3,145,423 ANALYSIS OF REGIONAL MUNICIPALITIES * Durham, Regional Municipality of Ajax, Town of 5,683,259 86 4,887,603 66,958 57,584 Pickering, Town of 7,769,465 95 7,380,991 81,477 77,403 Uxbridge Township 1,594,880 19 303,027 16,752 3,183 15,047,603 12,571,621 165,187 138,170 Peel, Regional Municipality of Brampton, City 28,842,002 63 18,170,461 280,101 176,464 Mississauga, City of 73,413,181 33 24,226,350 549,218 181,242 Caledon, Town of 5,348,601 55 2,941,731 44,820 24,651 107,603,784 45,338,542 874,139 382,357 York, Regional Municipality of Aurora, Town of 4,328,656 4 173,146 36,483 1,459 Markham, Town of 26,366,120 100 26,366,120 182,110 182,110 Richmond Hill, Town of 15,526,782 99 15,371,514 110,160 109,058 Vaughan, Town of 28,697,049 100 28,697,049 152,519 152,519 Whitchurch - Stouffville, Town of 2,581,820 43 1,110,183 20,112 8,648 King Township 2,269,791 45 1,021,406 17,948 8,077 79,770,219 ** As provided by the Ministry of Municipal Affairs. 85 72,739,418 519,332 461,871 THE TORONTO AND REGION CONSERVATION AUTHORITY 2003 LEVY APPORTIONMENT ADJALA - TOSORONTIO DURHAM Ajax Pickering Uxbridge CITY OF TORONTO MONO PEEL Brampton Mississauga Caledon YORK Aurora Markham Richmond Vaughan Whitchurch - Stouffville King 4,887,603 7,380,991 303,027 18,170,461 24,226,350 2,941,731 173,146 26,366,120 15,371,514 28,697,049 1,110,183 1,021,406 MODIFIED CURRENT VALUE ASSESSMENT IN WATERSHED $(000's) 31,519 12,571,621 283,761,251 34,501 45,338,542 72,739,418 414,476,852 86 GENERAL LEVY PROPORTIONATE FACTOR 0.00760% 3.03313% 68.46251 % 0.00832% 10.93874% 17.54969% 100.00000% Attachment 2 TORONTO AND REGION CONSERVATION AUTHORITY CAPITAL & RELATED PROJECTS BUDGET REQUESTS AS OF OCT. 25/02 (Bolded items are those considered to fall within likely funding levels) Chart # Chart Category I Peel ($000's) 2003 Total ($000's) Durham ($000's) York ($000's) Toronto ($000's) A STATE OF WATERSHED REPORT B WATERSHED STRATEGY C: 1 WATERSHED REPORT CARDS 50.0 50.0 50.0 100.0 250.0 D INTEGRATED WATERSHED PLANS D 0 Watershed Planning & Integration 0 0 15.0 200 0 215.0 D: 1 Surface Water Quantity D:1(a -d) a) Hydrology b) Hydraulic c) Floodplain base map d) Flood Fill lines 50.0 65.0 240.0 150.0 505.0 D: 1(e) Flood warning vulnerable sites database 0 0 25 0 0.0 25.0 Stream Gauging - Duffins/Carruthers St 25.0 25.0 D: 1(f&u) LOW FLOW = f)Flow distribution database u) baseflow mapping s) baseflow inventory 38.0 38.0 35.0 111.0 D: 1(g -1) g) SWM critena, h)map updates,1) 2nd database D: 1(j) Flood works 0 0 125 0 0.0 125.0 Dam Break Studies 20 0 20.0 D: 1(k) Fluvial Geomorphology 55.0 120 0 10.0 185.0 D: (I -s) I) Continuos flow m) SWM Erosion criteria, n) Geomorphic database, o) Erosion database, p) sites, q) SWM Ponds, r) Major areas, s) baseflow inventory D:1(t -w) t) Water taking inventory, u) baseflow map, v) surface takings, w) protocols D: 1(x) Water Budgets 60.0 0 0 80.0 70.0 210.0 - HSPF Analysis 100.0 100.0 D: 2 Surface Water Quality D:2(a -g) a) Water Q assessment, b) water Q modeling, c) spills inventory,d) SW retrofits, e) contamination priontization,f) SWM cntena, g) Urban SW Retro plan D: 2(h) Rural Water Quality 60.0 35 0 25.0 120.0 D: 3 Groundwater Quantity D:3(a -c) a) 3D Mapping, b) Well records, c) Aquifer mapping D:3(d) Water use inventory - PTTW Assessment 7.0 7.0 Permits to to take Water 7 5 7.5 15.0 D:3(e) Low Flow ( Groundwater discharge map) D:3(f -I) f) Permanent/Ephemeral streams, g) SWM cntena h) Water use protocols i) pnonty discharge D:30 ) Groundwater Management Plan* Groundwater Model 50.0 50.0 25 0 65.0 190.0 Humber Groundwater Model 15.0 15.0 Y -P -D Groundwater Strategy 100.0 100.0 100.0 100.0 400.0 D: 4 Groundwater Quality D:4(a -e) a) Analyze MOE data, b) SW quality data c) Contaminant audit, d) Quality trends e)Potential contaminant sites D:4(f) Source Protection Plans 87 D: 5 Aquatic Habitat & Species D:5(a -c) a) Fish habitat surveys b) Continuity survey, c) Invertebrate community 0.0 D: 5(d) Ripanan Zones 40.0 40.0 80.0 D: 5(e) Condition of communities 20.0 0.0 20.0 D: 5(f) Thermal Conditions of Stream Habitat 30.0 30.0 60.0 D: 5(g) Aquatic: Fish Plans 45.0 25.0 25.0 40.0 135.0 0: 5(h) East Don barriers= Priority regeneration sites see regen see regen 90.0 90.0 D: 5(1) Land use impact model•aquatic impact 15.0 15.0 30.0 D: 8 Terrestrial Habitat & Species D:6(a -f) a) Digitize land use /cover b) data collection /mapping c) Modeling d) report current e) targets f)strategy Terrestrial natural heritage 75.0 10.0 75.0 75.0 235.0 D:6(f) Identify Sites - Wetland creation 20.0 15.0 35.0 E Watershed Monitoring Network E: 1 Monitoring Program 150.0 50.0 200.0 200.0 600.0 Waterfront Monitoring 10.0 10.0 POST BIG CHART: Subwatershed Plans Subwatershed Planning & Integration 100.0 40.0 100.0 240.0 Terrestnal Component of subwatershed planning 130.0 207.0 337.0 ITEMS OUTSIDE THE BIG CHART FRAMEWORK Conservation Lands Management Cons. Land Management 50.0 60.0 50 0 160.0 Stewardship R.A.P./Natural H. Restoration #1 400.0 200.0 343.0 943.0 Stewardship 35.0 70.0 35.0 30.0 170.0 Outreach Education 30.0 30 0 35.0 95.0 New:Businesss Outreach 10.0 10.0 20.0 /Natural H. Restoration #2 0.0 350.0 350.0 /Natural H Restoration #3 0.0 350.0 350.0 Infrastructure Into technology 30.1 48.3 188.0 268.4 Field Centres infrastructure 0.0 30.0 30.0 60.0 Public use Infrastructure 30.1 30.0 48.3 188.0 296.4 Major Facilities Retrofit 48.5 20.7 74.8 291.0 432.8 C.A. Campgrounds /Pool 250.0 100.0 25.0 375.0 Chlorination Systems 80.0 160.0 240.0 Washroom Upgrades 96.0 96.0 Special Protects / Studies EROSION 1,200 0 1,200.0 WATERFRONT 68.5 1,915.0 1,983.5 BCPV 950 0 950.0 PORT UNION via TWRC 0.0 Greenspace 0.0 500.0 500 0 0 0 1,000.0 Grand Total 2,188.2 1,279.2 3,623.7 8,307.0 13,378.1 Last Year 1,878.9 475.0 957.8 5,715.0 9,026.7 88 SECTION IV - RES. #C29/02 - Moved by: Seconded by: ITEMS FOR THE INFORMATION OF ANOTHER BOARD ACCOUNTS RECEIVABLE STATUS REPORT October 20, 2002. Staff report on accounts receivable. David Barrow Bill O'Donnell IT IS RECOMMENDED THAT the report on accounts receivable of the Authority, as of October 20, 2002, be received. CARRIED BACKGROUND At Meeting #3/91 the Board requested that for each of its meetings staff reports on the status of the Authority's receivables. ANALYSIS The schedule below summarizes the status of receivables, including aging and classification. The schedule excludes $1,889. in accumulated interest arrears on invoices outstanding for more than 30 days. ACCOUNTS RECEIVABLE AGING, BY CATEGORY Excluding Municipal Levy and MNR Grant - As at October 20, 2002 Items in excess of $1,000, included in the 90- plus -days column, are listed on the following page. These amounts are deemed collectible. Total receivables of $774,831 are above normal levels for this time of year. This unusually high balance is attributable entirely to government accounts within the 30 day column, including amounts owing from Pickering, Vaughan, Markham and Toronto. Receivable balances, as reported on each of the previous reports to the Board, after 1998, are presented on the following page: 89 CURRENT 31 TO 60 DAYS 61 TO 90 DAYS 90 PLUS DAYS TOTAL % SCHOOLS AND SCHOOL BOARDS 96,537 51,256 396 5,345 153,534 19.8% GOVERNME NT 504,678 120 7,130 23,122 535,050 69.1% CORPORATE , INDIVIDUAL AND COMMUNITY GROUPS 63,041 1,059 4,377 17,770 86,247 11.1% TOTAL 664,256 52,435 11,903 46,237 774,831 100.0% % OF TOTAL 85.7% 6.8% 1.5% 6.0% 100.0% Items in excess of $1,000, included in the 90- plus -days column, are listed on the following page. These amounts are deemed collectible. Total receivables of $774,831 are above normal levels for this time of year. This unusually high balance is attributable entirely to government accounts within the 30 day column, including amounts owing from Pickering, Vaughan, Markham and Toronto. Receivable balances, as reported on each of the previous reports to the Board, after 1998, are presented on the following page: 89 DATE Total $ 90 -Plus $ October 20, 2002 774,831 46,237 August 25, 2002 326,529 109,560 May 26, 2002 658,514 201,158 January 31, 2002 585,736 64,259 December 30, 2001 1,078,071 38,666 October 23, 2001 350,385 106,343 August 27/01 371,985 17,153 May 25/01 1,132,443 44,810 March 26/01 621,560 167,094 December 30/00 1,014,021 67,981 September 06/00 596,536 47,728 March 19/00 869,266 100,758 February 15/00 1,007,850 42,952 December 30/99 694,198 81,500 October 26/99 531,118 89,630 August 29/99 565,611 97,950 May 23/99 392,070 21,841 March 29/99 464,780 61,536 February 24/99 342,696 55,726 The list below itemizes accounts greater than $1,000 included in the 90 day plus category. CLIENT NAME AMOUNT $ ARREARS INTEREST $ AGE (DAYS) NOTES Jennifer A. St. Denis 1,500.00 n \a 324 The original invoice was for $6000.00, issued after the father of the bride paid for the wedding with an NSF cheque. Arrangements were made with the couple who were married to pay in monthly installments of $500., which they have done without failure. Toronto District School Board 1,945.43 724.88 112 Board staff have acknowledged the debt and have indicated that payment will be processed. The invoice related to maintenance items at the Claireville Education Centre. Queen City Yacht Club 10,000.00 n \a 205 The TRCA agreed to coordinate dredging in the area of the QCYC on the Toronto Islands to facilitate the Club's application under the federal governments Emergency Dredging Program. The Club is dissatisfied with the amount of the dredging and has held back $10,000. from a $64,942 invoice. Staff are prepared to remedy the situation this fall, if necessary. Town of Markham 23,121.60 n \a 567 This amount is the balance owing from an original contract in excess of $250,000. undertaken under contract to the Town of Markham for the Bridal Trail Pond retrofit project. Repeatedly, Town staff had denied liability for this amount, despite our best efforts to convince them that the amount billed was in accordance with the contract. Finally, on October 16, 2002 Town staff verbally acknowledged the debt and promised payment. As of Oct. 24, payment had not been received. TOTALS 36,567.03 724.88 Report prepared by: Rocco Sgambelluri, extension 5232 For information contact: Rocco Sgambelluri, extension 5232 Date: October 28, 2002 91 TERMINATION ON MOTION, the meeting terminated at 10:27 a.m., on November 1, 2002. Ron Moeser Chair /ks J. Craig Mather Secretary- Treasurer