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Home My WebLink AboutBudget/Audit Advisory Board 20091 MEETING OF THE BUDGET/AUDIT ADVISORY BOARD #1/09 April 17, 2009 The Budget/Audit Advisory Board Meeting #1/09, was held in the Victoria Room, Black Creek Pioneer Village, on Friday, April 17, 2009. The Chair David Barrow, called the meeting to order at 10:55 a.m.. PRESENT David Barrow Member Bonnie Littley Member Ron Moeser Member Maja Prentice Member ABSENT Gerri Lynn O'ConnorChair RES.#C1/09 - MINUTES Moved by: Bonnie Littley Seconded by: Maja Prentice THAT the Minutes of Meeting #2/08, held on October 3, 2008, be approved. CARRIED _________________________________________ PRESENTATIONS (a)A presentation by Jim Dillane, Director, Finance and Business Services, TRCA, in regard to item 7.1 - 2009 Operating and Capital Budget. RES.#C2/09 -PRESENTATIONS Moved by:Ron Moeser Seconded by:Bonnie Littley THAT above-noted presentation (a) be heard and received. CARRIED _________________________________________ 2 SECTION I - ITEMS FOR AUTHORITY ACTION RES.#C3/09 -2009 OPERATING AND CAPITAL BUDGET 2009 Operating and Capital Budget is recommended for approval. Moved by:Ron Moeser Seconded by:Bonnie Littley THE BOARD RECOMMENDS TO THE AUTHORITY THAT WHEREAS the Conservation Authorities Act (CA Act) provides that a conservation authority, in establishing its annual levy, shall have the power to determine the proportion of total benefit of any project afforded to all participating municipalities that is afforded to each of them; THEREFORE LET IT BE RESOLVED THAT, subject to such regulations under the CA Act as may be approved by the Lieutenant-Governor-in-Council: (i)all participating municipalities be designated as benefiting for all projects included in the 2009 Operating Budget; (ii)Toronto and Region Conservation Authority's (TRCA) share of the cost of the programs included in the 2009 Operating Budget shall be raised from all participating municipalities as part of the General Levy; (iii)the 2009 General Levy be apportioned to the participating municipalities in the proportion that the modified current value assessment of the whole is under the jurisdiction of TRCA, unless otherwise provided in the levy or a project; (iv)the appropriate TRCA 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 2009 Operating Budget, and to levy the said municipalities the amount of the Capital Levy set forth in the 2009 Capital Budget and in the approved projects of TRCA; THAT, subject to finalization of the participating municipalities' apportioned levy amounts, the 2009 Operating and Capital Budget, and all projects therein, be adopted; THAT staff be authorized to amend the 2009 Operating and Capital Budget to reflect actual 2008 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 TRCA 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 3 RATIONALE Enclosed is the draft 2009 Operating and Capital Budget. Staff is still "fine tuning" the budget which may result in minor variation in the numbers at the meeting of the Budget/Audit Advisory Board on April 17th. This will not materially affect the municipal levy numbers as presented to the funding partners. Municipal Approval Status As the Members are aware, staff prepare preliminary estimates in the summer and fall of each year for submission to TRCA'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 municipal finance staff and the committees and councils of the funding partners as required. In the case of Peel Region, TRCA works closely with staff at Credit Valley and Halton conservation authorities to align budget information and requirements. A similar process occurs with York Region where TRCA works closely with the Lake Simcoe Region Conservation Authority. In Durham Region, the process is more complicated because five conservation authorities work to align budgets and financial submissions to meet the Region of Durham budget requirements. TRCA's submissions to the City of Toronto for capital and operating levy are reviewed with senior Corporate Finance and Toronto Water staff. The 2009 Preliminary Estimates were approved by the Authority in November, 2008, as the basis for submissions to TRCA's municipal funding partners. The Authority approved a 2009 operating levy increase guideline of 4%. The funding identified in the apportionment of the levy reflects the amounts that the municipal funding partners have approved in their 2009 budgets for capital and operating. The following summarizes the status of the discussions and submissions as of April 9, 2009: City of Toronto The capital and operating funding included in the TRCA budget has been approved by City Council. Regional Municipality of Peel The capital and operating funding included in the TRCA budget has been approved by Regional Council. Regional Municipality of York The capital and operating funding included in the TRCA budget has been approved by Regional Council. Regional Municipality of Durham The capital and operating funding included in the TRCA budget has been approved by Regional Council. Township of Adjala-Tosorontio The Township has been advised of TRCA's levy request. Approval of the TRCA levy is anticipated. Town of Mono The Town has been advised of TRCA’s levy request. Approval of the TRCA levy is anticipated. 4 MNR Transfer Payments The provincial funding which is matched with levy has not been confirmed but is unlikely to change in any material way. Provincial Legislation By regulation, 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 24, 2009 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. Operating Budget - Overview of Key Issues Operating Revenue Reductions The dramatic downturn in the economy since the fall of 2008 has had particular impact on the housing and development sectors. This impacts TRCA in terms of the fees charged for permits and development approvals. Also, it has an impact on the work TRCA does with the development industry in terms of placing of clean fill. Planning and development fee revenue has increased significantly over the last five years from about $700,000 annually to the 2008 budget of $3.3 million. In the 2009 preliminary estimates developed in the summer of 2008, the budget was predicted to rise to $3.6 million. Staff has reduced this projection to $3.0 million and is closely monitoring permits and applications received. Interest revenues are projected to be $200,000 less than 2008 budget due to lower interest rates. Salary/Wage Adjustment The largest segment of the operating budget is salaries, wages and benefits, about 73% of gross operating expenditures. The Authority was advised in November of 2008 when the preliminary estimates were considered that staff was considering a cost of living adjustment (COLA) in the order of 3%. Since November of 2008, economic conditions have changed dramatically. Given the need to maintain critical services in the face of diminished revenues, staff is recommending that there be no cost of living adjustment in 2009. As a result, unless directed by the Authority, staff will not submit to the Ontario Municipal Board (OMB) a request for an increase to the Members Per Diem/ Chair's Honourarium. In past years, the Members have received COLA increases approved by the OMB. The Conservation Foundation of Greater Toronto In the preliminary estimates, staff reported that although The Conservation Foundation of Greater Toronto (CFGT) continues to enjoy success in attracting funding and donations for many capital projects, the portion of funding targeted to TRCA for unrestricted use in 2008 was not achieved and in 2009, the proposed target has been reduced to $500,000. CFGT and TRCA staff have reviewed this and believe that although the 2008 target for unrestricted funding was not achieved, the 2009 target of $500,000 should be retained. TRCA staff is making appropriate efforts to assist CFGT in achieving this target including lending support for new initiatives such as the individual donor campaign. 5 Deficit Reduction The extent and causes of the cumulative deficit of about $2.5 million have been reviewed with the board previously. The financing of the $3 million Restoration Services Centre is a key cause as well as operating deficits due to unplanned costs and poor revenue performance. In 2008, provision was made for a surplus of $600,000. In accordance with the Authority's approval to finance the Restoration Services Centre over time, $200,000 is provided to reduce the Restoration Services Centre remaining capital cost of $1.1 million and the balance of the 2008 surplus would go toward the general deficit. The 2009 budget as presented is balanced. Staff intend to provide for $600,000 to reduce the deficit. The provision of the surplus will be as a result of a non-recurring opportunity to use land sale proceeds for operating purposes. TRCA is closing on a $1.2 million land sale, approved by the Authority earlier this year. 50% of the proceeds are considered to be provincial funds and must be used for purchases of conservation lands under the provincial revenue sharing policy. Because TRCA will have other municipal land acquisition funds in 2009, it will be possible to match the provincial funds and enable up to $600,000 to be applied to the deficit. Operating Budget Summary Total gross operating expenditures in 2009 are estimated to be $34,740,000. This is a decrease of 0.6% over comparable 2008 budget. Revenues are budgeted to be $22,022,000, a decrease of 4.2%. 2009 net expenditures of $12,718,000 are to be funded by: municipal levy - $11,372,000; CFGT - $500,000; and MNR transfers - $846,000. Pages 5 and 6 of the operating budget include brief notes about the reasons for increases/decreases in the various programs. Expenditures have been essentially flatlined by not applying a COLA increase to salary and wages. In the case of the Parks and Culture programs, investment is taking place on the capital side (ie. Heart Lake water play facility) which will promote use and revenues. Wherever possible, fee increases have been introduced and new programs (such as Professional Access and Integration Enhancement program) are only introduced when self generating revenue is available. Capital Budget Summary Capital projects are funded by the municipal partners on a benefiting municipality basis. That is, with few exceptions, capital projects funded by a municipality are within that municipality. These include: erosion control projects; Remedial Action Plan program in Toronto; natural heritage regeneration projects in Peel and York; regional watershed monitoring; Black Creek Pioneer Village restoration program (City of Toronto); flood control works and flood plain mapping; watershed management projects; Peel Region Climate Change Project - Peel Region recognized in 2007 the need to make significant investment in climate change adaptation and mitigation and this was significantly enhanced in 2008; Peel conservation land care and Peel conservation area infrastructure; 6 Some capital programs are generally benefiting. These include: public use infrastructure - levy based on Current Value Assessment (CVA), used to fund infrastructure needs of parks and education field centres; information technology - levy based on CVA, used to fund common capital IT/IS needs across the organization; major maintenance - levy based on CVA, used for major capital expenditures for office buildings; groundwater strategies and management - costs shared by Peel, York, Durham and the City with some provincial support. Certain capital programs are uniquely funded: land acquisition - major acquisitions leverage funding available from regions of Peel, York and Durham, City of Toronto, local municipalities, Oak Ridges Moraine Foundation, CFGT and other sources; Toronto Waterfront Revitalization Corporation (TWRC) - funded directly by TWRC through delivery agreements, waterfront projects include Port Union, Mimico and the Lower Don River; Humber Bay Shores (Etobicoke Motel Strip) - legacy project for which the City of Toronto and Province of Ontario have continuing commitment; The Living City Campus at Kortright - includes a number of major projects with varying sources of funds; ie. Kortright Centre retrofit includes $1.25 million from York Region and matching amount shared among Peel, Durham and the City of Toronto; ie. Archetype Sustainable House is fully funded by Business, Industry and Land Development Association (BILD) and other donations. Capital expenditures can vary significantly from year to year as funding is made available. The budget provides for continuing commitment to capital projects under existing categories. In 2009, there are no significant new capital programs. However, in 2010 and beyond projects such as the Conservation Centre for Climate Change Response are contemplated. Report prepared by: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca For Information contact: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca Date: April 9, 2009 Attachments: 1 7 Attachment 1 2009 BUDGET OPERATING AND CAPITAL As submitted to Budget/Audit Advisory Board Meeting on April 17, 2009 (revised) 8 TORONTO AND REGION CONSERVATION AUTHORITY 2009 BUDGET TABLE OF CONTENTS Pages Section 1: Apportionment of Levy 2009 Apportionment of Levy - Summary1 2009 Apportionment of Levy - Matching / Non-Matching Format2 Basis of Apportionment - Municipal Levy 20083 - 4 Section 2: Operating Estimates Operating Estimates Summary5 - 6 Full-Time Equivalents of Staffing7 2009 Operating Estimates - Detailed8 - 25 Section 3: Capital Estimates Requests for Funding28 - 63 9 SECTION 1 2009 APPORTIONMENT OF LEVY 10 Page 1 TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2009 OPERATING BUDGET LEVY < --------- 2009 GENERAL LEVY ----------------- LEVY TOTAL 2008 Operating EXCLUDINGTAX GENERALROUGE OPERATING Change TAX ADJ.ADJUST.LEVYPARK LEVY *09/08 $$$$$% ADJALA-TOSORONTIO 8861,000 1,886 10 1,7451418.1% DURHAM 345,979104,400 450,379 4,061 412,90237,4779.1% TORONTO 7,212,491800 7,213,291 84,651 6,972,498240,7933.5% MONO 937200 1,137 11 1,090474.3% PEEL 1,266,91677,700 1,344,616 14,870 1,292,83451,7824.0% YORK 2,146,791213,900 2,360,691 25,197 2,236,431124,2605.6% 10,974,000398,000 11,372,000 128,800 10,917,500454,5004.2% LEVY ON HAND / SPECIAL 10,974,000398,000 11,372,000128,80010,917,500454,5004.2% * excludes Rouge Park levy 11 Page 2 TORONTO AND REGION CONSERVATION AUTHORITY APPORTIONMENT OF 2009 LEVIES MATCHING* AND NON-MATCHING FORMAT --------- OPERATING LEVY --------- MATCHING*NON-MATCHINGTOTAL $$$ ADJALA-TOSORONTIO 681,8181,886 DURHAM 26,672423,707450,379 TORONTO 556,0216,657,2707,213,291 MONO 721,0651,137 PEEL 97,6681,246,9481,344,616 YORK 165,4992,195,1922,360,691 846,00010,526,00011,372,000 * Based on preliminary estimates of provincial funding. 12 Page 3 THE TORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - 2009 (BASED ON 2007 FOR 2008 MODIFIED CURRENT VALUE ASSESSMENT FIGURES*) % OF CURRENT CURRENTMUNICIP-VALUEPOPULATION VALUEALITY IN ASSESSMENTTOTAL IN MUNICIPALITYASSESSMENTAUTHORITY IN WATERSHEDPOPULATION AUTHORITY $(000's)$(000's) Township of Adjala-Tosorontio 1,307,458452,2989,928397 Durham, Regional Municipality of 24,709,138*20,421,117198,256165,427 City of Toronto 425,710,959100425,710,9592,124,6512,124,651 Town of Mono 1,106,391555,3206,653333 Peel, Regional Municipality of 171,614,856*74,778,6241,013,621456,991 York, Regional Municipality of 138,845,115*126,712,473685,466618,541 763,293,917647,730,7914,038,5753,366,340 ANALYSIS OF REGIONAL MUNICIPALITIES * Durham, Regional Municipality of Ajax, Town of 10,479,207869,012,11892,92079,911 Pickering, Town of 11,454,3589510,881,64086,18681,877 Uxbridge Township 2,775,57219527,35919,1503,639 24,709,13820,421,117198,256165,427 Peel, Regional Municipality of Brampton, City 53,878,2246333,943,281369,684232,901 Mississauga, City of 108,726,3843335,879,707591,251195,113 Caledon, Town of 9,010,248554,955,63652,68628,977 171,614,85674,778,6241,013,621456,991 York, Regional Municipality of Aurora, Town of 7,407,6364296,30642,3981,696 Markham, Town of 43,846,86710043,846,867231,034231,034 Richmond Hill, Town of 27,093,7709926,822,832145,643144,187 Vaughan, Town of 52,038,60410052,038,604222,296222,296 Whitchurch-Stouffville, Town of 4,917,125432,114,36425,76411,079 King Township 3,541,113451,593,50118,3318,249 138,845,115126,712,473685,466618,541 * As provided by the Ministry of Natural Resources 13 Page 4 TORONTO AND REGION CONSERVATION AUTHORITY 2008 LEVY APPORTIONMENT MODIFIED2009 GENERAL2008 GENERAL CURRENT VALUELEVYLEVY MUNICIPALITY ASSESSMENTPROPORTIONATEPROPORTIONATE IN WATERSHEDFACTORFACTOR $(000's) ADJALA-TOSORONTIO 52,298 0.00807%0.00801% DURHAM, REGIONAL MUNICIPALITY OF Ajax 9,012,118 Pickering 10,881,640 Uxbridge 527,359 20,421,117 3.15272%3.13861% CITY OF TORONTO 425,710,959 65.72344%66.03550% TOWN OF MONO 55,320 0.00854%0.00843% PEEL, REGIONAL MUNICIPALITY OF Brampton 33,943,281 Mississauga 35,879,707 Caledon 4,955,636 74,778,624 11.54471%11.49266% YORK, REGIONAL MUNICIPALITY OF Aurora 296,306 Markham 43,846,867 Richmond 26,822,832 Vaughan 52,038,604 Whitchurch - Stouffville 2,114,364 King 1,593,501 126,712,473 19.56252%19.31679% 647,730,791 100.00000%100.00000% 14 SECTION 2 2009 OPERATING BUDGET 15 Page 5 TORONTO AND REGION CONSERVATION AUTHORITY 2009 Interim Final Operating Budget for Budget and Audit Advisory Board Page20082008 Diff.200909 / 0809 / 08 Gross Expenditures (by functional Unit)Reference Budget Actual Actuals Budget % Chg.$ Chg.2009 over 2008 Change $$$$Intro: all budgets affected Finance and Business Services Division by COLA and market adjustments. AdministrationPage82,459,1001,989,092(470,008)2,226,000-9.5%(233,100)Wage costs:Manager position annualized Rental PropertiesPage91,843,3002,022,918179,6181,804,000-2.1%(39,300)No lease revenue from the Canada Post buildingComputer equipment for maintenance vehicles Property SevicesPage101,754,4001,698,085(56,315)1,755,0000.0%600Clerk position will not be filled for 2009A majority of the appraisal and work of other consultants required for the Tangible Capital Assets project will be completed in 2008. Vehicle & Equipment ReservePage11 - 6,056,8005,710,095(346,705)5,785,000-4.5%(271,800) Watershed Management Division WM Divisional ManagementPage12220,400220,867467232,0005.3%11,600 Watershed Strategies Page131,695,6001,609,899(85,701)1,636,000-3.5%(59,600) Conservation Field CentresPage142,471,9002,403,973(67,927)2,764,00011.8%292,100Ed. Development staff accidently in capital in 2008/prelim 4,387,9004,234,738(153,162)4,632,0005.6%244,100 Planning & Development Division Planning & DevelopmentPage153,518,0003,364,206(153,794)3,325,000-5.5%(193,000)Reduced revenues due to slow down in developmentReduced legal expenditures for hearings by $100kReduced consultants in Special Projects by $20K EnforcementPage16580,000537,963(42,037)592,0002.1%12,000Maintained 2008 level of service 4,098,0003,902,169(195,831)3,917,000-4.4%(181,000) Ecology Division Ecology Page172,591,0002,620,02929,0292,628,0001.4%37,000Application of additional revenue sources to offset operating expenses. Community Transformation Partnerships: to capital - 2,591,0002,620,02929,0292,628,0001.4%37,000 Restoration Services Division Restoration ServicesPage181,788,9001,016,380(772,520)1,819,0001.7%30,100 Boyd Office expenditures increased to better reflect actuals: offset from WM, Ecology and RS DivisionsForest Management net expenditure has increased due to 2008 error of capital funds Parks and Culture Division Parks & Culture Divisional ManagementPage19887,700759,230(128,470)839,000-5.5%(48,700) Conservation AreasPage203,425,3003,300,835(124,465)3,586,0004.7%160,700Heart Lake Water Play expences increase to cover full season of operation. BM & AH Asst. Superintendents wages changed to 12 months from 10 months. Kortright Centre for ConservationPage211,550,9001,725,610174,7101,593,0002.7%42,100Addition of Archetype House Programing. Oak Ridges Corridor ParkPage221,381,2001,398,48717,2871,461,0005.8%79,800 Black Creek Pioneer VillagePage234,339,2004,226,921(112,279)4,289,000-1.2%(50,200)Increases to snow removal for HO + village, security contract for system to reduce service call fees, and 1 time software for maintenance Food ServicesPage241,427,2001,077,173(350,027)1,034,000-27.6%(393,200)Half Way House operation reduced to weekends only May 1 to October 31 and December 1 to 31, 2009. 13,011,50012,488,256(523,244)12,802,000-1.6%(209,500) Office of the CAO Corporate ManagementPage25483,900484,474574503,0003.9%19,100 Corporate SecretariatPage25384,800392,4217,621416,0008.1%31,200 Human ResourcesPage25660,700605,904(54,796)556,000-15.8%(104,700)Staff shifted from HR to Corp Comm & new Website staff added Corporate CommunicationsPage251,148,1001,227,13679,0361,316,00014.6%167,900Staff shifted from HR to Corp Comm & new Website staff added Professional Access ProgramPage25330,400253,201(77,199)366,00010.8%35,600Professional Access Program :is in Phase 2 focusing only on Engineers 3,007,9002,963,138(44,762)3,157,0005.0%149,100 - Expenditure Total34,942,00032,934,806(2,007,194)34,740,000-0.6%(202,000) 16 Page 6 TORONTO AND REGION CONSERVATION AUTHORITY 2009 Interim Final Operating Budget for Budget and Audit Advisory Board 20082008Diff.200909 / 0809 / 08 Budget Actual Actuals Budget % Chg.$ Chg.2009 over 2008 Change $$$ Funding Sources: Program/User fees: Rental Properties2,353,9002,336,048(17,852)2,314,000-1.7%(39,900)Reduced revenue related to vacanciesAdditional lease revenue relating to sublet of TELUS site at Boyd Interest Earnings500,000407,967(92,033)300,000-40.0%(200,000)Interest revenue down due to lower rates Black Creek Pioneer Village2,161,9001,940,526(221,374)2,203,0001.9%41,100increase ed fees by $1; revised ed budget as per 2008 actuals & 09 economy implications to school visits Food Services1,463,2001,054,601(408,599)1,081,000-26.1%(382,200)Half Way House operation reduced to weekends only May 1 to October 31 and December 1 to 31, 2009.Wedding revenue and expenditures adjusted Development Services3,601,6003,170,187(431,413)3,025,000-16.0%(576,600)Reduced revenues due to slow down in development Restoration Services1,757,600801,659(955,942)2,011,00014.4%253,400Plant and Planting Services sales Conservation Areas3,403,6003,151,560(252,040)3,616,0006.2%212,400Permit & picnic fees at Boyd for new shelter.Camping fee increasesMountain Biking events & revenue increased.Heart Lake Water Play revenue and admission increase. Kortright Centre for Conservation1,394,1001,497,701103,6011,444,0003.6%49,900Increase Parking Fee From $3 to $4.Increase Education Fees from $6.00 to $7.00Increase Education MS from $7.50 to $8. Oak Ridges Corridor Park1,264,0001,300,69736,6971,290,0002.1%26,000Increased green fees and rental fees.Tananbaum funding in 2007 only, removed for 2008. $100,000 Conservation Field Centres1,706,8001,526,127(180,673)1,806,0005.8%99,200Rev up at Lk. St George for non-school board usage All Other Program/User fees91,500123,17531,675115,00025.7%23,500 Reserves(313,000)(3,487)309,513(514,000)64.2%(201,000)Reserves applied to Tangible Assets startup work. CFGT - Living City. 08+ moved below net - line moved below net exp. CFGT - Flowthrough409,900477,20667,306403,000-1.7%(6,900)Weston Foundation Grant lower for 2009 Other Municipal1,336,2001,056,216(279,984)1,149,000-14.0%(187,200) Provincial811,700490,414(321,286)922,70013.7%111,000 Federal72,500199,825127,325104,30043.9%31,800 Donations/Fundraising487,200425,390(61,810)483,000-0.9%(4,200) Non-Government Grants476,000725,855249,855269,000-43.5%(207,000) Reverse internal plant material charges included under user fees - Other Revenue total 22,978,70020,681,666(2,297,034)22,022,000-4.2%(956,700) Net Expenditures 11,963,30012,253,140289,84012,718,000 6.3%754,700 Net Expenditures funded by: CFGT - Living City 800,00030,456(769,544)500,000-37.5%(300,000)Lower CFGT target Provincial Transfer Payments (08 also Milk quota)845,8001,279,915434,115846,000 0.0%200 Municipal Levy10,917,50010,917,73023011,372,000 4.2%454,500 Deficit / (Surplus)(600,000.00)25,000625,000 -100.0%600,000 * Reformatted for 2008 presentation: some recategorization of revenue and internal charges 17 Page 7 TORONTO AND REGION CONSERVATION AUTHORITY Full-time Equivalent Employees easonal, Part-tim FULL-TIME Contract TOTAL FTE's 2008 2009 2008 2009 2008 2009 Finance & Business Services 54.753.01.61.956.354.9 Watershed Management / Planning /115.7113.524.623.8140.3137.4 Ecology / Restoration Services Parks and Culture 65.856.3102.8107.9168.6164.2 Office of the CAO 22.422.11.95.024.227.1 Total Operating 258.5244.9130.9138.7389.3383.6 Capital 114.7119.244.862.9159.5182.1 TOTAL STAFFING 373.2364.1175.7201.6548.8565.7 18 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 8 ACTIVITY: Administration 200820082009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Financial Services1,057,7001,079,647 1,112,000 5.1%54,300 Office Services1,249,1001,286,121 1,277,000 2.2%27,900 Information Technology714,600646,511 685,000 -4.1%(29,600) GIS466,100830,564 540,000 15.9%73,900 Project Surcharge(1,084,800)(1,446,000)33.3%(361,200) Environmental Management Systems56,40064,447 58,000 2.8%1,600 Expenditure Total 2,459,1001,989,092 2,226,000 -9.5%(233,100) Funding Sources: Program/User fees71,00086,215 66,000 -7.0%(5,000) Reserves - Interest Earnings500,000406,754 300,000 -40.0%(200,000) CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Non-Government Grants165,000166,299 135,000 -18.2%(30,000) Revenue Total 736,000659,268 501,000 -31.9%(235,000) Net Expenditures1,723,1001,329,8231,725,0000.1%1,900 Comments: Major 09 over 08 Changes (in addition to economic factors): No lease revenue from the Canada Post building Reduced revenue related to vacancies Additional lease revenue relating to sublet of TELUS site at Boyd Computer equipment for maintenance vehicles NOTES: 2008 VARIANCES 19 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 9 ACTIVITY: Rental Properties 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Basic Rentals 580,700621,288 532,000 -8.4%(48,700) ORC Rentals 827,100919,566 813,000 -1.7%(14,100) Special Agreements 106,20097,941 108,000 1.7%1,800 Central Services 329,300384,124 351,000 6.6%21,700 Expenditure Total 1,843,3002,022,918 1,804,000 -2.1%(39,300) Funding Sources: Program/User fees 2,353,9002,336,048 2,314,000 -1.7%(39,900) Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private 24,766 - Revenue total 2,353,9002,360,815 2,314,000 -1.7%(39,900) Net Expenditures(510,600)(337,897)(510,000)-0.1%600 Comments: Major 09 over 08 Changes (in addition to economic factors): Wage costs: Manager position annualized Interest revenue down due to lower rates Project surcharge provision increased due to increased volume of work. NOTES: 2008 VARIANCES Interest revenue falls short of budget by about $95,000 due to lower interest rates than forecast. Project surcharge exceeds budget due to increases in volume of work and a more aggressive approach 20 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 10 ACTIVITY: Property & Taxes 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Property Services 1,038,100979,158 1,002,000 -3.5%(36,100) Taxes & Insurance 620,000592,990 652,000 5.2%32,000 Conservation Land Planning 96,30097,666 101,000 4.9%4,700 Expenditure Total 1,754,4001,698,085 1,755,000 0.0%600 Funding Sources: Program/User fees - Reserves 15,000 -15,000 CFGT - Living City - CFGT - Flowthrough 70,000 -70,000 Municipal - Provincial - Federal - Donations/Fundraising - Non-Government Grants 65,00056,170 65,000 Revenue Total 65,00056,170 150,000 130.8%85,000 Net Expenditures1,689,4001,641,9151,605,000-5.0%(84,400) Comments: Major 09 over 08 Changes (in addition to economic factors): Clerk position will not be filled for 2009 A majority of the appraisal and work of other consultants required for the Tangible Capital Assets project will be completed in 2008. Reserves applied to Tangible Assets startup work. Legal fees for Mining & Land Commission appeal of Conservation Land Tax Insentive Program properties NOTES: 2008 VARIANCES Property Clerk 4 position not filed Delay in hiring the Tangible Capital Asset position Reduced requirements for consultantsfor the Tangible Capital Asset project based on discussions with auditors 21 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Finance and Business Services Page 11 ACTIVITY: Vehicle & Equipment 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Fuel, Maintenance & Repairs 486,1001,172,829 728,000 49.8%241,900 Vehicle Purchases - New 445,929 - Vehicle Purchases - Replacement 270,000 270,000 Equipment Purchases - New - Equipment Purchases- Replacement 83,900 220,000 162.2%136,100 Equipment Disposal Proceeds (30,000)(18,000)-40.0%12,000 Internal Recoveries (810,000)(1,247,731)(1,200,000)48.1%(390,000) - Expenditure Total 371,027 - Funding Sources: Program/User fees - Reserves 370,902 - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private 125 - - Revenue Total 371,027 - Net Expenditures - Comments: No. of vehicles65 # of kms driven975,000 Number of pieces of equipment230 # hours equipment used230,000 Major 09 over 08 Changes (in addition to economic factors): Recoveries up due to high workloads and more vehicles. Fuel & Maintenance costs up 5% NOTES: 2008 VARIANCES: 22 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Watershed Management Page 12 ACTIVITY: WM Divisional Management 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Divisional Management220,400220,867 232,000 5.3%11,600 - Expenditure Total 220,400220,867 232,000 5.3%11,600 Funding Sources: Program/User fees - Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal15,400-100.0%(15,400) Provincial12,5009,375 5,000 -60.0%(7,500) Federal12,5009,375 5,000 -60.0%(7,500) Donations/Fundraising - Private 4,000 -4,000 Revenue Total 40,40018,750 14,000 -65.3%(26,400) Net Expenditures180,000202,117218,00021.1%38,000 Comments: NOTES: 2008 VARIANCES: 23 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Watershed Management Page 13 ACTIVITY: Watershed Strategies 200820082009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Don River307,900265,049 213,000 -30.8%(94,900) Humber River304,100326,530 234,000 -23.1%(70,100) Rouge River475,000425,000 475,000 Highland Creek6,3001,444 50,000 693.7%43,700 Etobicoke - Mimico Creek244,100226,507 200,000 -18.1%(44,100) Duffins Creek280,300216,694 238,000 -15.1%(42,300) Oak Ridges Moraine141,000119,975 166,000 17.7%25,000 Waterfront Strategy72,100 75,000 4.0%2,900 86,839 - Internal Municipal(58,377) Portion funded from Capital(135,200)(15,000)-88.9%120,200 Other238 - Expenditure Total 1,695,6001,609,899 1,636,000 -3.5%(59,600) Funding Sources: 3,022 - Reserves26,800-100.0%(26,800) CFGT - Living City - CFGT - Flowthrough100 - Other - Municipal20,0005,650-100.0%(20,000) Other - Provincial45,00033,750 45,000 Other - Federal60,00033,750 45,000 -25.0%(15,000) Other - Donations/Fundraising475,000425,000 475,000 Other - Private65,70079,374 30,000 -54.3%(35,700) Revenue Total 692,500580,647 595,000 -14.1%(97,500) Net Expenditures1,003,1001,029,2521,041,0003.8%37,900 Comments: Major 09 over 08 Changes (in addition to economic factors): Highland - more funding required due to increased staffing Don, Humber, Etob Mimico - more staff time charged to capital & special projects Moraine budget corrected for 2009 budget 2008 Actuals: EH updated Oct 10/08 Shortfall in RAP MOU funds to Waterfront, Etob Mim, Humber Moraine - 07 & 08 contribution from TRCA, Humber - 08 budgeted revenue error NOTES: 2008 VARIANCES: 24 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Watershed Management Page 14 ACTIVITY: Conservation Field Centres 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: CFC Program Management139,40049,244 184,000 32.0%44,600 Education Support Services 229,804 223,000 -223,000 Mar. 3/08 capital moved to own page Albion Hills723,300627,334 707,000 -2.3%(16,300) Claremont707,000682,641 701,000 -0.8%(6,000) Lake St. George871,900832,754 930,000 6.7%58,100 Education Special Projects46,40031,722 19,000 -59.1%(27,400) Food Equipment 7,261 - - - Recoveries from Other programs (16,100)(56,786)-100.0%16,100 - Expenditure Total 2,471,9002,403,973 2,764,000 11.8%292,100 Funding Sources: Program/User fees 1,706,8001,526,127 1,806,000 5.8%99,200 Reserves 5,200-100.0%(5,200) CFGT - Living City - CFGT - Flowthrough 334,500328,513 295,000 -11.8%(39,500) Municipal 5,000 -5,000 Provincial - Federal - Donations/Fundraising 40 - Non-Government Grants 27,30023,786-100.0%(27,300) Internal - - - Revenue Total 2,073,8001,878,465 2,106,000 1.6%32,200 Net Expenditures398,100525,508658,00065.3%259,900 Comments: Major 09 over 08 Changes (in addition to economic factors): Weston Foundation Grant lower for 2009 Rev up at Lk. St George for non-school board usage NOTES: 2008 VARIANCES: 25 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Planning & Development Page 15 ACTIVITY: Development Services 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Planning Services 918,700904,039 941,000 2.4%22,300 Regulation Services 771,900816,160 743,000 -3.7%(28,900) Solicitor Realty Inquiries 54,00055,092 17,000 -68.5%(37,000) Policy, Research and Special Projects (NO CAPITAL PROJECTS HERE!!)40,00086,645 20,000 -50.0%(20,000) Hearings 250,000117,105 125,000 -50.0%(125,000) Environmental Assessments 1,483,400419,140 1,479,000 -0.3%(4,400) York EA 591,026 - Peel EA 259,107 - Expenditure Total 3,518,0003,364,206 3,325,000 -5.5%(193,000) Funding Sources: Program/User fees 3,601,6003,170,187 3,025,000 -16.0%(576,600) Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal 1,100,8001,014,546 1,038,000 -8.4%(74,800) Provincial - Federal - Donations/Fundraising - Non-Government Grants 3,001 - Revenue Total 4,702,4004,178,197 4,063,000 -13.6%(639,400) Net Expenditures(1,184,400)(813,991)(738,000)-38%446,400 Comments: Major 09 over 08 Changes (in addition to economic factors): Reduced revenues due to slow down in development No recovery from TWRC projects in 2008 ($15K in 2007) Reduced consultants in Special Projects by $20K NOTES: 2008 VARIANCES: 26 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Planning & Development Page 16 ACTIVITY: Enforcement 200820082009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Enforcement530,000520,146 542,000 2.3%12,000 Legal50,00017,817 50,000 Expenditure Total 580,000537,963 592,000 2.1%12,000 Funding Sources: Program/User fees - Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal1,126 - Donations/Fundraising - Private - - - Revenue Total - Net Expenditures580,000536,838592,0002.1%12,000 Comments: Major 09 over 08 Changes (in addition to economic factors): NOTES: 2008 VARIANCES: 27 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Ecology Page 17 ACTIVITY :Divisional Summary 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Program Management 409,800392,788 368,000 -10.2%(41,800) - Sustainable Development Planning Review Services - Special Projects 173,198 100,000 -100,000 Natural Heritage Management 625,800617,415 600,000 -4.1%(25,800) Water Resources 904,500745,827 893,000 -1.3%(11,500) Flood Forecasting & Warning 327,300362,479 348,000 6.3%20,700p Channels and Water Control Structures 323,600328,323 319,000 -1.4%(4,600) - - Expenditure Total 2,591,0002,620,029 2,628,000 1.4%37,000 Funding Sources: Program/User fees 14,083 25,000 -25,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal 25,000 -25,000 Provincial 4,171 50,000 -50,000 Federal 25,000 -25,000 Donations/Fundraising - Non-Government Grants 25,000216-100.0%(25,000) Internal -- - Revenue Total 25,00018,470 125,000 400.0%100,000 Net Expenditures2,566,0002,601,5592,503,000-2.5%(63,000) Comments: Major 09 over 08 Changes (in addition to economic factors): Application of additional revenue sources to offset operating expenses. Staff time to capital to offset operating NOTES: 2008 VARIANCES gapping of the administrative position in 2008 Lower revenues from Training Sessions & Products 28 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Restoration Services Page 18 ACTIVITY:Divisional Summa 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Program Management409,200626,240 377,000 -7.9%(32,200) Inland Fill300,000437,099 254,000 -15.3%(46,000) Plant Propagation370,000749,492 508,000 37.3%138,000 Planting Projects414,700595,489 495,000 19.4%80,300 Feb.25/09 moved to Capital- Asian Longhorned Beetle - Internal Recoveries - Funded from Other Projects(3) Archaeology295,000533,881 185,000 -37.3%(110,000) Compensation Contributions - Covered from other programs(1,925,817) - Expenditure Total 1,788,9001,016,380 1,819,000 1.7%30,100 Funding Sources: Program/User fees1,757,600801,659 2,011,000 14.4%253,400 Reserves(350,000)(534,000)52.6%(184,000) CFGT - Living City - CFGT - Flowthrough3,863 16,000 -16,000 Municipal200,00033,160 81,000 -59.5%(119,000) Provincial80,000 92,000 15.0%12,000 Federal9,321 2,000 -2,000 Donations/Fundraising - Non-Government Grants249,973 20,000 -20,000 - Revenue Total 1,687,6001,097,976 1,688,000 0.0%400 Net Expenditures101,300(81,595)131,00029.3%29,700 NOTES: 2009 BUDGET Boyd Office expenditures increased to better reflect actuals: offset from WM, Ecology and RS Divisions Forest Management net expenditure has increased due to 2008 error of capital funds Plant Propagation budget includes $107k net expenditures for the repayment of the Restoration Services Centre construction Inland Fill Revenues net expenditure of $300k is very optimistic Additional $100k revenue to offset operating budgets NOTES: 2008 VARIANCES Inland Fill revenue below target Federal:ALHB below budget 29 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 19 ACTIVITY: Divisional Managem 20082008 2009 BUDGET Actuals BUDGET % CHG.$ CHG. $$$ Expenditures: Divisional Management481,100 378,100 -21.4%(103,000) Parks /Culture- Fundraising2,100(104)-100.0%(2,100) Parks /Culture- Sales43,30040,805 44,000 1.6%700 Parks /Culture- Customer Service361,200335,758 416,900 15.4%55,700 - 887,700759,230 839,000 -5.5%(48,700) FUNDING SOURCES: User fees:20,50017,994 24,000 17.1%3,500 Reserves - CFGT - Living City - CFGT - Flowthrough120 - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Private - - - 20,50018,114 24,000 17.1%3,500 NET EXPENDITURES867,200741,116815,000-6.0%(52,200) Comments: Major 09 over 08 Changes (in addition to economic factors): NOTES: 2008 VARIANCES 30 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks & Culture Division Page 20 ACTIVITY: Conservation Areas 200820082009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: General Operations 100,000111,867 100,000 West Zone West Zone Administration 83,30074,302 88,000 5.6%4,700 Albion Hills 738,450727,472 813,900 10.2%75,450 Glen Haffy 197,510196,804 197,000 -0.3%(510) Indian Line 494,700454,577 504,000 1.9%9,300 Boyd 249,300246,417 252,000 1.1%2,700 Heart Lake 318,900314,236 338,000 6.0%19,100 East Zone East Zone Administration 83,44063,655 88,000 5.5%4,560 Bruce's Mill 396,740440,675 412,000 3.8%15,260 Petticoat Creek 431,160433,701 459,100 6.5%27,940 Land Management East Zone:125,20085,275 127,000 1.4%1,800 West Zone:181,60082,028 182,000 0.2%400 93,181 Major Maintenance 25,00025,235 25,000 Internal Revenue(48,592) Expenditure Total 3,425,3003,300,835 3,586,000 4.7%160,700 Funding Sources: Authority Generated 3,403,6003,151,560 3,616,000 6.2%212,400 Reserves 5,000 5,000 CFGT - Living City - CFGT - Flowthrough 10,179 - Municipal 5,303 - Provincial - Federal 21,735 - Donations/Fundraising 2,759 - Private 10,843 - Revenue Total 3,408,6003,202,379 3,621,000 6.2%212,400 Net Expenditures16,70098,456(35,000)-309.6%(51,700) Comments: Major 09 over 08 Changes (in addition to economic factors): Expenditures: Heart Lake Water Play expences increase to cover full season of operation. Increased security, insurance deductible and internal service expenses. Fee Increases: Permit & picnic fees at Boyd for new shelter. Camping fee increases Mountain Biking events & revenue increased. Heart Lake Water Play revenue and admission increase. NOTES: 2008 VARIANCES 31 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 21 ACTIVITY: Kortright Centre for Conservation 20082008 2009 BUDGET Actuals BUDGET % CHG.$ CHG. $$$ Expenditures: Administration84,00074,534 86,100 2.5%2,100 Grounds113,200141,317 115,100 1.7%1,900 Buildings173,200160,774 177,000 2.2%3,800 KCC:LIVING MACHINE OPERATION6,700126 7,200 7.5%500 General Programs51,80052,353 52,300 1.0%500 Day Use93,80071,824 94,900 1.2%1,100 Public Programs34,40014,551 34,600 0.6%200 Education Programs318,300313,691 322,400 1.3%4,100 Cafe80,30092,159 70,300 -12.5%(10,000) Gift Shop101,600103,402 104,600 3.0%3,000 Maple Syrup Program230,40045,825 264,900 15.0%34,500 KCC:CORPORATE PROGRAMS63,091 KCC:MAPLE SYRUP RETAIL83,778 KORTRIGHT: GIFT SHOP78,492 KORTRIGHT:EDUCATION MAPLE SYRUP61,601 KCC:MAPLE SYRUP EVENING PROGS. Energy Workshops22,80062,516 22,800 All other Programs203,1006,086 203,500 0.2%400 KORTRIGHT:COMMERCIAL FILMING5 KORTRIGHT: KITE FESTIVAL KCC:WEDDINGS223,028 KCC: DAY CAMPS33,527 KCC: ECO-FESTIVAL5,041 No activity Marketing37,30041,016 37,300 Internal Revenue(3,125) Expenditure Total 1,550,9001,725,610 1,593,000 2.7%42,100 Funding Sources: User fees by program Component: User Fees 1,394,1001,497,701 1,444,000 3.6%49,900 Reserves - CFGT - Living City - CFGT - Flowthrough 2,400 - Municipal - Provincial - Federal 2,797 - Donations/Fundra ising 191 - Private (400) - - - Revenue Total 1,394,1001,502,689 1,444,000 3.6%49,900 Net Expenditures156,800222,921149,000-5.0%(7,800) Comments: Major 09 over 08 Changes (in addition to economic factors): Increase Parking Fee From $3 to $4. Variance comments 2008: Expenditures: Additonal expenditures due to increased corporate business, weddings and energy workshops. 32 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 22 ACTIVITY: Oak Ridges Corridor Park 20082008 2009 BUDGET Actuals BUDGET % CHG.$ CHG. $$$ GROSS EXPENDITURES: Golf Course Operations 1,131,0001,398,487 1,163,800 2.9%32,800 Oak Ridges Corridor Park 250,200 297,200 18.8%47,000 - 1,381,2001,398,487 1,461,000 5.8%79,800 FUNDING SOURCES: User fees:1,264,0001,300,697 1,290,000 2.1%26,000 Reserves - CFG - CFG - Other - Municipal - Other - Provincial112,600 171,000 51.9%58,400 Other - Federal1,836 - Other - Donations/Fundraising - Other - Private100,000107,133-100.0%(100,000) - 1,476,6001,409,665 1,461,000 -1.1%(15,600) NET EXPENDITURES(95,400)(11,179)-100.0%95,400 Comments: Major 09 over 08 Changes (in addition to economic factors): Increased green fees and rental fees. Tananbaum funding in 2007 only, removed for 2008. $100,000 Variance comments 2008: 33 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 23 ACTIVITY: Black Creek Pioneer Village 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Program Management 242,400283,583 254,200 4.9%11,800 Curatorial 319,500439,991 265,400 -16.9%(54,100) Photography - Interpretative Programming 1,386,2001,344,508 1,392,300 0.4%6,100 Special Events 120,90090,384 111,800 -7.5%(9,100) Heritage Education 285,500264,220 272,900 -4.4%(12,600) Building Maintenance 1,178,4001,141,447 1,191,000 1.1%12,600 Admissions 176,400173,049 188,300 6.7%11,900 Giftshop 427,100382,844 410,300 -3.9%(16,800) Marketing and Sponsorships 202,800193,738 202,800 Internal Revenue (89,162) Expenditure Total4,339,2004,226,9214,289,000-1.2%(50,200) Funding Sources: Program/User fees 2,161,9001,940,526 2,203,000 1.9%41,100 Reserves - CFGT - Living City - CFGT - Flowthrough 72,651 - Municipal 2,126 - Provincial 221,000222,844 221,000 Federal 89,630 - Donations/Fundraising 12,200(2,600)8,000 -34.4%(4,200) Private 28,0003,216 15,000 -46.4%(13,000) - - - - Revenue Total 2,423,1002,328,393 2,447,000 1.0%23,900 Net Expenditures1,916,1001,898,5281,842,000-3.9%(74,100) Comments: Increases to snow removal for HO + village, security contract for system to reduce service call fees, and 1 time software for maintenance increased fees by $1; revised ed budget as per 2008 actuals & 09 economy implications to school visits no utilitiy increase attendance at 93000 Variance Comments 2008: Savings due to staffing and marketing reductions. Lower attendance in education and general admissions. 34 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Parks and Culture Page 24 ACTIVITY: Food Services 20082008 2009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Weddings: Sales Costs & Revenue 490,600305,795 229,200 -53.3%(261,400) Corporate Events: Sales Costs/Revenue 665,800486,379 552,000 -17.1%(113,800) Banquet Costs & Internal Functions 94,600120,509 155,000 63.8%60,400 Visitor Services 197,500131,627 143,000 -27.6%(54,500) Equipment 31,381 - Marketing 39,80036,350 40,000 0.5%200 Adjust for Internal charges (61,100)(34,868)(85,200)39.4%(24,100) FOOD: CENTRAL PURCHASING - - Expenditure Total 1,427,2001,077,173 1,034,000 -27.6%(393,200) Funding Sources: Program/User fees 1,463,2001,054,601 1,081,000 -26.1%(382,200) Reserves (3,487) - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private 1,476 - Adjust for Internal - - - Revenue Total 1,463,2001,052,590 1,081,000 -26.1%(382,200) Net Expenditures(36,000)24,583(47,000)30.6%(11,000) Comments: Major 09 over 08 Changes (in addition to economic factors): Half Way House operation reduced to weekends only May 1 to October 31 and December 1 to 31, 2009. Wedding revenue and expenditures adjusted NOTES: 2008 VARIANCES Halfway House closed in summer due to infrastructure issues. Halfway House open weekends only from August to December. Unrealized Wedding revenue. Wedding expenditures reduced in relation to reduced revenue. 35 TORONTO AND REGION CONSERVATION AUTHORITY 2009 OPERATING BUDGET - FINAL DIVISION: Office of the CAO Page 25 ACTIVITY: CAO Programs 200820082009 Budget Actuals Budget % Chg.$ Chg. $$$ Expenditures: Corporate Management 483,900484,313 503,000 3.9%19,100 Corporate Secretariat 384,800392,421 416,000 8.1%31,200 Human Resources 660,700605,904 556,000 -15.8%(104,700) Corporate Communications 1,148,1001,227,136 1,316,000 14.6%167,900 Professional Access 330,400253,201 366,000 10.8%35,600 Expenditure Total 3,007,9002,963,138 3,157,000 5.0%149,100 Funding Sources: Program/User fees 1,861 - Reserves - Interest Earnings 1,213 - CFGT - Flowthrough 75,40059,380 22,000 -70.8%(53,400) Municipal 4,968 - Provincial 340,600220,274 338,700 -0.6%(1,900) Federal 30,256 27,300 -27,300 Donations/Fundraising - Non-Government Grants - Revenue Total 416,000317,953 388,000 -6.7%(28,000) Net Expenditures2,591,9002,645,1852,769,0006.8%177,100 Comments: Major 09 over 08 Changes (in addition to economic factors): Events Coordinator transferred here from BCPV. Additional website development & support. Participation in Green Living Show. Annualization of maternity leave in 2008 Modest increase in corporate legal provision. NOTES: 2008 VARIANCES Legal costs over budget 36 SECTION 3 2009 CAPITAL BUDGET 37 Page 28 Toronto and Region Conservation Authority CAPITAL SUMMARY 2009 INTERIM BUDGET FOR BUDGET AND AUDIT ADVISORY BOARD Page20082008Diff.200909 / 0809 / 08 #BUDGET*Actuals ActualsBUDGET % Chg.$ Chg.2009 over 2008 Notes $$$$ MONITORING AND REPORTING Page 311,056,200 1,148,554 92,354 1,174,000 11.2%117,800 Additional special projects for 2009 WATERSHED PLANNING Peel Water Management Page 32528,800 431,840 (96,960) 326,000 -38.4%(202,800) York Water Management Page 33449,900 246,379 (203,521) 485,000 7.8%35,100 Durham Water Management Page 34195,700 175,215 (20,485) 255,000 30.3%59,300 Water Management only portion of Toronto Remedial Action Plan Project Page 34b 409,300 348,665 (60,635) 393,000 -4.0%(16,300) Toronto approves more $ for Watershed Planning/Implementation,Climate Change.Some projects will have funds 2008 carry forward funds due to delays of completion of deliverables Water Cost Centres Page 35429,300 578,794 149,494 403,000 -6.1%(26,300) Less Watershed Plan Intergration work because nearing completion. Source Protection Planning Page 35b 1,451,700 1,983,662 531,962 1,677,000 15.5%225,300 CTC - Increased workload due to regulatory requirements, mandated public consultation and communication Floodplain Mapping Page 36442,900 335,285 (107,615) 307,000 -30.7%(135,900) Less carry forward funding as products will be complete in 2009 York/Peel/Durham/Toronto Groundwater Page 37600,200 323,968 (276,232) 776,000 29.3%175,800 More Capital funds than 2008 due to carry forwards Terrestrial Natural Heritage Page 38386,400 417,509 31,109 497,000 28.6%110,600 Increased York capital and CFGT funding to expand Recovery Planning deliverable. REGENERATION Toronto Remedial Action Plan Project- Regeneration items Page 39682,100 499,232 (182,868) 720,000 5.6%37,900 Toronto approves more 09 $ for Fish barrier removals.Some projects were delayed and will be completed in 2009 Peel Natural Heritage Project Page 401,298,400 1,118,166 (180,234) 1,259,000 -3.0%(39,400) Less Peel funding requested in 2009. Some reallocation of effort. York Natural Heritage Project Page 41521,000 687,418 166,418 597,000 14.6%76,000 York approves more 09 $ for Rouge Watershed Plan Implementation. Durham Natural Heritage Project Page 42164,900 124,037 (40,863) 221,000 34.0%56,100 Regeneration Cost Centres Page 42b 1,294,400 1,027,335 (267,065) 1,597,000 23.4%302,600 Valley and Shoreline Regeneration Projects Page 432,941,500 4,208,974 1,267,474 3,110,000 5.7%168,500 Other Erosion Control Projects Page 44229,100 250,248 21,148 239,000 4.3%9,900 York approves more support for 09 erosion control projects. City of Toronto Waterfront Project Page 451,894,500 1,470,326 (424,174) 1,987,000 4.9%92,500 Slightly less 2009 Toronto funding requested in order to meet funding target. Region Of Durham Waterfront Project Page 46315,400 371,367 55,967 252,000 -20.1%(63,400) Slightly less Durham funding requested in 09 in order to meet funding target. Reduced Frenchmans Bay work. Waterfront Revitilization Corporation Projects Page 479,040,400 4,594,081 (4,446,319) 12,649,000 39.9%3,608,600 Humber Bay Shores Waterfront Park Page 483,000,000 3,473,540 473,540 3,000,000 Expropriation process not complete. SUSTAINABLE COMMUNITIES Stewardship Page 491,009,400 834,231 (175,169) 818,000 -19.0%(191,400) Slightly lower funding requested in 2009 and no carryforward. Education Page 49b 434,700 370,717 (63,983) 298,000 -31.4%(136,700) Slightly lower funding requested in 2009 and no carryforward. Sustainable Technologies Page 50845,900 671,404 (174,496) 1,061,000 25.4%215,100 More York,Toronto and special funding in 2009 for new Technologies and Living City Report Card. PEEL CLIMATE CHANGE MITIGATION PROJECT Page 515,699,000 4,605,414 (1,093,586) 6,908,000 21.2%1,209,000 Peel approves more 09 $ for items such as Stormwater Pond Retrofits and Albion Conservation Field Centre retrofits. Community Transformation Partnerships Page 49c 655,500 401,459 (254,041) 1,013,000 54.5%357,500 38 Page 29 Toronto and Region Conservation Authority CAPITAL SUMMARY 2009 INTERIM BUDGET FOR BUDGET AND AUDIT ADVISORY BOARD Page 2,008 2,008 Diff.2,009 09 / 0809 / 08Budget #BUDGET Actuals Actuals BUDGET % Chg.$ Chg. Change $$$$ Notes FLOOD PROTECTION Lower Don Page 522,076,200 1,368,001 (708,199) 1,714,000 -17.4%(362,200) Other Flood Control Projects Page 531,050,800 316,440 (734,360) 1,450,000 38.0%399,200 2009 will have completed studies and implementation of works will begin INFRASTRUCTURE Public Use Infrastructure Page 54427,000 235,402 (191,598) 449,000 5.2%22,000 Other Facilities Retrofits Page 551,922,800 1,566,846 (355,954) 981,000 -49.0%(941,800) Peel Campground & Just Get Active Carryforward - AH Pool and Water Play Facility in progress - scheduled completion Spring 2009.No 2009 budget for Just Get Active & Heart Lake Water Play - completed in 2008. Drinking Water System Upgrades Page 56 Finished Living City Centre Design/Build Page 57467,000 288,213 (178,787) 1,090,500 133.5%623,500 Proceeding slowly as funding permits. Nursery Relocation Page 5780,753 80,753 Kortright Archetype House Page 572,000,000 1,018,682 (981,318) -98.0%(1,960,500) Sustainable House essentially complete. Oak Ridges Moraine Corridor Park Page 59310,600 300,797 (9,803) 669,000 115.4%358,400 Carry forward of developer's funds for park developmentContinue to implement park development plansContinue to receive developers funds as per agreemnt BCPV Retrofit and Attraction Development Page 60563,500 544,357 (19,143) 361,000 -35.9%(202,500) Less Carryforward than in 2008 Information Technology Project Page 61500,000 345,913 (154,087) 400,000 -20.0% Major Facilities Retrofits Page 62700,000 269,409 (430,591) 1,220,000 74.3%520,000 Only Peel approves 09 funding for new Administrative Office Design/Build.Unspent funds held until new Admin. Office building plans & financing sorted out REGIONAL OPEN SPACE Waterfront Open Space Page 63500,000 52,159 (447,841) 500,000 Acquisition - Greenspace Strategy Page 63 4,750,000 5,726,097 976,097 4,750,000 Natural Areas Protection Page 633,248 3,248 Peel Land Care & ORC Repairs Page 631,498,400 1,064,718 (433,682) 1,489,000 -0.6%(9,400) Peel Land Care now includes funding for Heart Lake and Cultural Heritage Master Plan. Expenditure total 52,742,900 43,880,863 (8,864,045) 57,135,000 8.3%4,392,100 Funding Sources: Program/User fees 449,400 3,658,120 3,208,720 749,000 66.7%299,600 Some Special Projects moved from Operating to Capital in 2009 Reserves 100,000 74,157 (25,843) 250,000 150.0%150,000 Interest Earnings - 7,417 7,417 - -- CFGT - Flowthrough 466,800 1,902,857 1,436,057 495,500 6.1%28,700 Other - Municipal 7,110,800 4,812,811 (2,297,989) 7,413,500 4.3%302,700 Other - Provincial 4,949,500 4,489,064 (460,436) 4,955,300 0.1%5,800 Other - Federal 1,025,000 872,615 (152,385) 1,044,200 1.9%19,200 Other - Donations/Fundraising 2,528,600 116,614 (2,411,986) 553,000 -78.1%(1,975,600) Less land acquisition funded from donations. Non-Government Grants 12,237,800 6,415,928 (5,821,872) 16,570,500 35.4%4,332,700 TWRC projects & Toronto Parks Lease Revenue - 605,095 605,095 - -- Land Sale Proceeds 250,000 - (250,000) 850,000 240.0%600,000 - - - - -- Revenue total 29,117,900 22,954,678 (6,163,223) 32,881,000 12.9%3,763,100 - - - - - Net Expenditures 23,625,000 20,926,185 (2,700,823) 24,254,000 2.7%629,000 Provincial Transfer Payments - - - - -- Municipal Levy: - - - - - Peel 9,536,606 9,536,606 5,300 10,183,780 6.8%647,174 York 2,038,918 1,941,818 (91,800) 2,391,832 17.3%352,914 Durham 884,449 884,448 (1) 878,800 -0.6%(5,649) 39 40 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 31 GROUP:Capital ACTIVITY: Regional Monitoring Program 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Project Management115,500125,3609,860 143,000 23.8%27,500 Aquatic392,100381,544(10,556)413,000 5.3%20,900 Terrestrial131,500133,4141,914 125,000 -4.9%(6,500) Water Quality147,400112,119(35,281)173,000 17.4%25,600 Flow & Precipitation140,600148,6008,000 139,000 -1.1%(1,600) GIS & Database20,50024,1183,618 15,000 -26.8%(5,500) West Nile Virus Monitoring63,10054,639(8,461)70,000 10.9%6,900 SEATON MONITORING (OLD 118-41)15- Groundwater / Well Installations45,50048,9283,428 35,000 -23.1%(10,500) SP:NETWORK PLANNING WORKSHOP -- RAP MOU:SHOREBIRDS HABITAT -- REGMON:WEST NILE MONITORING58,77758,777 -- SP:MNR-STREAM ASSESSM TRAINING16,20516,205 -- SP: MOE Bethic Algal Assessment38,73838,738 61,000 -61,000 SP: Duffins Heights Monitoring8,9698,969 -- SP:WATERQ MOE BIOMONTOR(1153825,00325,003 -- SP:CALEDON EAST WATER TAKING2,8802,880 -- No activity -- Other ProjectsNo activity -- From Other Projects(30,755)(30,755)- 1,056,2001,148,554 -- FUNDING SOURCES:- Program/User fees2,50020,35617,856 3,000 20.0%500 Reserves -- Interest Earnings -- CFGT - Flowthrough5,000(5,000)500 -90.0%(4,500) Other - Municipal1,800(1,800)2,500 38.9%700 Other - Provincial56,300139,24682,946 134,800 139.4%78,500 Other - Federal56,30011,781(44,520)78,700 39.8%22,400 Other - Donations/Fundraising -- Other - Non-Government Grants433433 10,500 -10,500 121,900171,81549,915 230,000 88.7%108,100 - - Peel284,600284,600 300,000 - York279,000279,000 300,000 - Durham60,00060,000 60,000 - Toronto284,000284,000 284,000 - Adjala / Mono - Carryforward levy-Peel 8,90022,711- York8,90022,711- Durham - Toronto8,90022,711- Adjala / Mono - Deficit / (Surplus)1,00842,424 -- NOTES: 2009 BUDGET All capital funds to be spent. More capital funding approved in 2009 to support increased cost of programs Additional special projects for 2009 41 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 32 GROUP:Capital ACTIVITY: Peel Water Management 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Planning/ Integration: Project Management - Subwatersheds 338,100253,136(84,964)186,000 -45.0%(152,100) Planning/ Integration: Humber proj.Management - No activity - Water Budget: Peel 1,800(1,800)-100.0%(1,800) Water Budget: Low Flow No activity - Water Budget: Permits to take Water 1,7101,710 - Water Budget: Humber No activity - Surface Flow: Fluvial Geomorphology - Surface Flow: Regulation Lines SEE FLOODPLAIN MAPPING PROJECT No activity - Surface Flow: Hydrology ModelNo activity - Other: Watershed Erosion Monitoring & Maintenance No activity - Other: Natural Channel Design (from Peel under Monitor ask)No activity - Duplicate Surface - Fluvial Geomorphic Assessments No activity - Groundwater: Study No activity - Groundwater: Another Model No activity - Groundwater: 04 Humber No activity - Groundwater: Groundwater Quality Assessment 1,500(1,500)-100.0%(1,500) Surface Water Q: Rural Water Q No activity - All Surface Water Items 5,6005,6066 -100.0%(5,600) Surface Water Q: SW Retrofit Opprtunites No activity - Surface Water Q:No activity - Aquatic: Watershed Planning No activity - Aquatic: Subwaterhed Planning No activity - Aquatic: Riparian Zone No activity - Aquatic: Thermal Conditions No activity - Aquatic: Fish Plan No activity - Aquatic: Evaluating Conditions No activity - Aquatic: Fluvial Geomorphic 25,000(25,000)-100.0%(25,000) Aquatic - Modelling & Evaluation No activity - Aquatic: Aquatic Systems Priority Planning 32,50036,2423,74248,000 47.7%15,500 Terrestrial: Component 7,200(7,200)-100.0%(7,200) Terrestrial: Historical Wetlands 13,98913,989 - Other: Public Use Opportunities No activity - Other: Demand/ Interest Survey No activity - Other: Evaluation of Impacts No activity - Other: Trail Plans (2,200)2,200 -100.0%2,200 Other: Management Plans No activity - Other: Report Cards (Monitoring ask)No activity - Obsolete See Land Care/Planning Human Heritage - Watersheds - Human Heritage - Subwatersheds No activity - Air Quality No activity - Air Quality No activity - Clmate Change No activity(3,000) -(3,000) Clmate Change No activity - Generic Template re: source protection No activity - Source Protection No activity - Regulation Line mapping Update 119,30094,657(24,643)95,000 -20.4%(24,300) Unreconciled No activity - Sustainable Communities(07+move to own page No activity - Floodwarning, Dams Retrofit - No activity PEEL:AQUATIC RES IMPACT FUNDS 26,500 No activity Internal contributions - FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - Internal - TBD 2 - - Capital levy Peel 278,100278,100255,000-8.3%(23,100) York - Durham - Toronto - Adjala / Mono Carryforward levy-Peel 250,700178,392-71.7%(179,700) York Durham Toronto - Adjala / Mono Deficit / (Surplus)-24,652-51,152 - NOTES: 2009 BUDGET Less Watershed Planning $ requested from Peel in 09, less carryforward. NOTES: 2008 VARIANCES Subwatershed Planning & Intergration behind schedule, will carry into 2009 42 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 33 GROUP:Capital ACTIVITY: York Water Management 20082008BUDGET 2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Water Budget: York 20,100.0013,144.56-6,955.44 -1.00(20,100) Planning/ Integration: Project Management132,80085,511(47,289)76,000 -42.8%(56,800) Aquatic: Resource Study Report PreparationNo activity - Other: Report CardsNo activity - Other: Report Cards No activity - Groundwater Flow Model Deveolpment 20,2006,436(13,764)13,000 -35.6%(7,200) Groundwater Quality Assessment 4,0004,000 -100.0%(4,000) Surface WQ: Natural Channel DesignNo activity - Surface WQ: Natural Channel DesignNo activity - Surface Water: Surface Water Quality - DonNo activity - Surface Water - Stormwater Retrofit - Don No activity - Surface Flow: Regulation Lines 79,30069,872(9,428)110,000 38.7%30,700 Water Budget: Low Flow No activity - Water Budget: Permits to take Water No activity - Aquatic: Land Use impact Model No activity - Aquatic: Fish Plan No activity - Sustainable Neighbourhood. Retrofit 75,00014,335(60,665)135,000 80.0%60,000 Groundwater: Study - Surface Water Q: Rural Water Q 62,00021,580(40,420)13,000 -79.0%(49,000) Terrestrial: Historical Wetlands No activity - Terrestrial: Component No activity - Planning/ Integration: Humber proj.Management No activity - Groundwater: 04 Humber No activity - Surface Water :Humber Study No activity - Surface Water Q: Rouge SW Retrofit Opprtunites No activity - Surface Water Q:Humber SW Retrofit Opportunities No activity - Duplicate Aquatic: Watershed Planning No activity - Aquatic: All 31,50031,500 53,000 68.3%21,500 Aquatic: Riparian Zone - Aquatic: Fish Habitat Survey No activity - Aquatic: Modelling & Evaluation No activity - YRK:SUST COMM/TECHFUNDS c41604 - Headwaters Drainage Study No activity 10,000 Sustainable Greenfields Development 25,000(25,000)50,000 Clmate Change No activity 25,000 -25,000 No activity - No activity - 449,900246,379(203,521)485,000 7.8%35,100 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - Capital levy Peel - York206,500206,500295,0000.4388,500 Durham - Toronto - Adjala / Mono Carryforward levy-Peel - York243,40039,879(203,521)190,000-0.22(53,400) Durham - Toronto - Adjala / Mono - Deficit / (Surplus) - NOTES: 2009 BUDGET York approves more $ for Watershed Planning, Policy and Climate Change work. NOTES: 2008 VARIANCES Some projects will have funds deferred to 2009 due to delays of completion of deliverables 43 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGETDIVISION: Watershed Management Page 34 GROUP:CapitalACTIVITY: Durham Water Management 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Groundwater: Durham Integrated Groundwater Plan 122-40No activity - Groundwater: Durham Study No activity - Source Protection (including Integrated Plan)122-42 No activity - Surface Flow:Sediment = Fluvial Geomorphology 122-43 No activity - Surface Water Q: SW Retrofit Opprtunites (THERE IS ANOTHER ONE WITH 2004 COMPARATIVES FUTHER DOWN 122-44 15,4001(15,399)15,000 -2.6%(400) Other: Report Cards 122-45 50,00045,638(4,362)54,000 8.0%4,000 Surface Flow: Stream GaUGES 122-46 56,00055,228(772)51,000 -8.9%(5,000) Aquatic: Durham Fish Plan 122-47 7,3917,39110,000 -10,000 Water Budget: Carruthers 122-48 No activity - Surface Flow: Hydrology Model 122-49 No activity - No activity - Water Budget: Low Flow Measurements 122-52 No activity - Water Budget: Permits to take Water 122-53 No activity - Planning/ Integration: Duff/Carr Generic Reg Policy No activity - Flood Warning Systems & Flood Control Capital 122-55 7,000 -7,000 Regulation Line Mapping Update 122-56 74,30031,396(42,904)103,000 38.6%28,700 No activity - Surface:Natural Channel Design 122-57 No activity - Fr. Bay Stormw - Master Plan 122-58 5,6645,664 - Durham Waterfront & Watershed Water Quality Studies 122-59 42,95342,95315,000 -15,000 Sp:All-Research Aqua/Terr. Study 122-70 No activity - No activity - Canada Goose Management 109-32 No activity - Costs covered by Water management Programs (13,054) 195,700175,215(7,431)255,00030.3%59,300 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal 42,95342,95315,000 -15,000 Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - 42,95342,95315,000 -15,000 Capital levy Peel - York - Durham 160,000160,000170,0006.3%10,000 Toronto - Adjala / Mono Carryforward levy-Peel - York - Durham 35,700(27,738)(63,438)70,00096.1%34,300 Toronto - Adjala / Mono Deficit / (Surplus)13,054 - NOTES: 2009 BUDGET Durham approves more 2009 $ for Aquatic Fish Plan work. NOTES: 2008 VARIANCES Watershed Panning & Policy work delayed into 2009. 44 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 34b GROUP:Capital ACTIVITY:Water Management only portion of Toronto Remedial Action Plan Project 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: WMan.: Planning & Integration 113-91177,500No activity(177,500)60,000 -66.2%(117,500) Water Balance No activity(10,000)-100.0%(10,000) Sust. Neighbourhoods Retrofit Plan No activity(31,000)95,000 206.5%64,000 WMan.: Water Budgets2,012(25,088)3,000 -88.9%(24,100) Highland Creek Valley & Stream Greening Program No activity 89,000 -89,000 WMan.: Assessment & Analysis for Permits To Take Water No activity - RAP:WOW/OUTR.ED FUNDS(113-22) RAP:STEWARDSHIP FUNDS (113-24) Reg Line Mapping, Growth Management 94,300No activity(94,300)87,000 -7.7%(7,300) WMan.: All Groundwater 12,60011,121 (1,479)-100.0%(12,600) WMan.:Don/ Highland Groundwater ModelNo activity - Water Mngt - Groundwater Quality Assessment - WMan.: Stormwater Retrofit Opportunities Assessments 3,800(3,800)-100.0%(3,800) WMan.: Rural Water Quality Mgt. - HumberNo activity - Water Mngt: Don Surface Water Quality Study 4,10054,869 50,769 -100.0%(4,100) Water Mngt: ALL Aquatic Items - WMan.: Aquatic Report Preparation No activity - WMan.: Aquatic Resource Study - Watershed Planning No activity - WMan.: Riparian Zone Survey/Aquatic Priorities 33,000No activity (33,000)34,000 3.0%1,000 WMan.: Highland Fish Management Plan - WMan.: Don Natural Cover & Land Use Mapping No activity - Public Use Opportunity Inventory 15,900 (15,900)-100.0%(15,900) TO.WATER:HUMAN HERITAGE(C12880 WMan.: Climate Change No activity 25,000 -25,000 TOWATER:PLAN/INTEGRATN(12001,2 178,651 178,651 - WATER BALANCE 10,000 10,000 - SUST.NEIGHBOURHD RETROFIT PLAN 5,980 5,980 - TO:REG LINE/POLICY TO120-12/14 53,031 53,031 - TO.AQ:RIP ZONE/AQ PRIOR(12053 33,000 33,000 - 1c) Internal Municipal No activity - Covered from other Programs - 409,300348,665(15,900)-100.0%(15,900) FUNDING SOURCES: Program/User fees Reserves Interest Earnings CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - - Capital levy - Peel - York Durham Toronto 243,000243,000 Adjala / Mono Carryforward levy-Peel York 315,000 Durham Toronto 166,30081,012 Adjala / Mono Deficit / (Surplus)24,652 NOTES: 2009 BUDGET Toronto approves more $ for Watershed Planning/Implementation,Climate Change. Some projects will have funds 2008 carry forward funds due to delays of completion of deliverables NOTES: 2008 VARIANCES Some projects will have funds deferred to 2009 due to delays of completion of deliverables 45 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET SIOWatershed Management Page 35 OUCapital VIWater Cost Centres 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Planning/ Integration: Humber Project Management 114,60093,606-20,994 21,000 -1-93,600 Humber Water Budget 6,2005,333(867)-100.0%(6,200) Rouge Water Budget 8,9009,246346 -100.0%(8,900) Planning/ Integration: Watershed Plan Followup Studies/Implementation 176,800117,138(59,662)97,000 -45.1%(79,800) Water Management Guidelines 153,00046,641(106,359)145,000 -5.2%(8,000) Planning/ Integration: Rouge Project Management 34,40035,6061,206 -100.0%(34,400) Planning/ Integration: Don Project Management 138,30080,395(57,905)57,000 -58.8%(81,300) Planning/ Integration: Duffins Carruthers Project Management 8,000(8,000)8,000 Planning/ Integration: Etob-Mimico Project Management 120,60084,124(36,476)214,000 77.4%93,400 Planning & Regulation Policy Updates 141,600119,423(22,177)111,000 -21.6%(30,600) Watershed Policy Followup Studies2,2582,258 - Regulation Line Mapping Technical Updates 145,60099,747(45,853)226,000 55.2%80,400 Generic Regulations Updates 58,10058,889789 -100.0%(58,100) Rouge Watershed Policy - Don Watershed Policy 3,8393,839 - Humber Watershed Policy - Growth Management & Specialized Planning Studies55,00044,095(10,905)110,000 100.0%55,000 Groundwater: Watershed Plans38,30017,957(20,343)74,000 93.2%35,700 Low Flow Management1,9004,8522,952 2,000 5.3%100 Surface Flow- Fluvial Geomorphic Assessment25,00024,617(383)-100.0%(25,000) Toronto Wet Weather: Sampling180,931180,931 51,000 -51,000 Petticoat Creek Watershed Plan638638 19,000 Assessment & Analysis For Permits to Take Water7,3006,866(434)-100.0%(7,300) SP: Water Quality - Don Monitoring34,30075,80941,509-100.0%(34,300) Erosion & Sediment (is 115-46131,80080,861(50,939)26,000 -80.3%(105,800) Surface Water Q: Humber SW Retrofit Opportunities3,8003,668(132)-100.0%(3,800) Surface Water Q: Rouge SW Retrofit Opprtunites6,2006,364164-100.0%(6,200) Surface Water Q: Don Stormwater Retrofit34,20035,027827-100.0%(34,200) Surface Water - Don Surface Water Quality8,2009,9541,754-100.0%(8,200) Surface Water :Humber Study39,70039,329(371)-100.0%(39,700) SURFACE WATER Q:ROUGE STUDY - Surface - Natural Channel Realignment41,100(41,100)-100.0%(41,100) Predictive Models of Land Use Impacts of Aquatic Resources3,400685(2,715)2,000 -41.2%(1,400) Aq:Watershed Planning23,64723,647 - Aq:Thermal Conditions11,17111,171 13,000 -13,000 Aq:Don Fish Plan22,80061,81939,019 13,000 -43.0%(9,800) Aq:Humber Fish Plan 2,000 -2,000 Aq:GLSF Headwaters Drainage52,60079,30926,709 6,000 -88.6%(46,600) Aquatic Systems Priority Planning96,800100,7423,942 112,000 15.7%15,200 Aq-ASPP:Fish Database Mgt.4,9764,976 - SP: Etobicoke Fish Plan ImplementationNo activity 8,000 -8,000 Rouge Fish Plan3,80056,03452,234 6,000 57.9%2,200 Terr:04 Humber Natural cover264264 - Terr:04 Don Natural cover1,6521,652 - Terr: 05 Etob Mimico Natural Cover7,300323(6,977)-100.0%(7,300) AIR QUALITY COST CENTRE:ROUGE - Climate Change Research & Adaptation 50,000 -50,000 SP: Climate Change - IDF Curve Pilot StudyNo activity 19,000 -19,000 Aq-TBD No activity - Other: Demand/ Interest Survey (from12881,12212281281 - Other: Evaluation of Impacts (from 12882,122135,0002,450(2,550)-100.0%(5,000) Other: Trail Plans (from 12883,122146,7002,224(4,476)(10,000)-249.3%(16,700) Human Heritage - Watersheds - Human Heritage - Subwatersheds4,1003,998(102)-100.0%(4,100) Other - Archaelogical Investigation (From 128-84,122-15)13,10017,7444,644 16,000 22.1%2,900 Other: Cultural Heritage Master Plan36,80032,339(4,461)39,000 6.0%2,200 1c) Internal Municipal(1,297,900)(1,012,826)285,074 (1,034,000) Other Internal(58,100)(95,253)(37,153) 429,300578,794149,494 403,000 -6.1%(26,300) 46 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 35a GROUP:Capital ACTIVITY: Water Cost Centres 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG. CHG. $$$$%$ FUNDING SOURCES: Program/User fees1,900244,384242,484 53,000 2689.5%51,100 Reserves - Interest Earnings - CFGT - Flowthrough52,60075,55922,959 6,000 -88.6%(46,600) Other - Municipal109,30017,000(92,300)91,000 -16.7%(18,300) Other - Provincial77,30045,927(31,373)64,500 -16.6%(12,800) Other - Federal188,200129,387(58,813)162,500 -13.7%(25,700) Other - Donations/Fundraising 13,000 -13,000 Other - Non-Government Grants68,09668,096 13,000 -13,000 TBD 1 - TBD 2 - 429,300580,352151,052 403,000 -6.1%(26,300) Capital levy Peel - York - Durham - Toronto - Adjala / Mono Carryforward levy-Peel - York - Durham - Toronto - Adjala / Mono Deficit / (Surplus)(1,558)(1,558) - NOTES: 2009 BUDGET Less Watershed Plan Intergration work because nearing completion. NOTES: 2008 VARIANCES Some deliverables carried into 2009. 47 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 35b GROUP:Capital ACTIVITY: CTC Source Water Protection Plan 20082008 i BUDGET 2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$$%$ GROSS EXPENDITURES: SOURCE PROT:MNR/CO BASE FUNDS - SOURCE PP:MNR/CO CONTINGENCY - CTC - GIS Mapping17,90517,90524,000 -24,000 CTC:TERMS OF REFERENCE68,54968,549 - CTC Assessment Report26126175,000 -75,000 CTC:SOURCE PROTECTION PLAN669669 - CTC:TIER 3 HALTON WATER BUDGET348,000348,000 - CLOCA & Credit C.A. Transfers430,000408,531(21,469)-100.00%(430,000) CTC:CLOCA TRANSFER247,169247,169 - 32.99%58,300 Water Budget Peer Review (Was 121-52 changed May 11/07)60,00050,533(9,467)250,0003190,000 Source Protection Committee (Was 121-28 changed May11/07)86,800115,31228,51267,000-22.81%(19,800) SPP: L. Ontario Collaboration(Was 121-63 changed May 11/07)19,90012,075(7,825)129,000548.24%109,100 CTC Project Management168,800165,961(2,839)203,00020.26%34,200 SPP:TRCA PROJ.MANGMENT(C121-91 - CTC Technical Support59,40084,09524,69591,00053.20%31,600 CTC Admin. Support44,90072,68527,78575,00067.04%30,100 SPP: TRCA ADMIN. SUPPORT13,14513,145 - Work Directly carried out by TRCA: TRCA Project Management405,200182,662(222,538)393,000-3.01%(12,200) SP:WATER Q- SWAMP.TO 115-39 - SPP:PRELIM.WATERSH.CHARACTERZN405405 - Durham Integrated Plan25,98325,98327,000 -27,000 Durham Integrated Plan33,64333,64335,000 -35,000 SPP: Preliminary Water Budget16,11116,111 - SPP: CTC COMMUNICATIONS C12114 - TRCA Technical Support (121-23)38,19038,19048,000 -48,000 xxxxx No activity - SPP:TRCA PROJ.MANGMENT(C121-91 - CTC Technical Support5940084095.124695.1910000.531986531600 CTC Admin. Support4490072685.2627785.26750000.670378630100 SPP: TRCA ADMIN. SUPPORT13145.3713145.37 - Work Directly carried out by TRCA: TRCA Project Management405200182662.38-222537.62393000-0.030109-12200 SP:WATER Q- SWAMP.TO 115-39 - SPP:PRELIM.WATERSH.CHARACTERZN404.78404.78 - Durham Integrated Plan25983.1825983.1827000 -27000 Durham Integrated Plan33643.1633643.1635000 -35000 SPP: Preliminary Water Budget16110.6216110.62 - SPP: CTC COMMUNICATIONS C12114 - TRCA Technical Support (121-23)38189.5538189.5548000 -48000 xxxxx No activity - TRCA Admin. SupportNo activity25000 -25000 SPP:WATER BUDGET FIELDWORK4.95 - 1,451,7001,983,662531,9571,677,0000.1551974225300 -1,673,518 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial14517001928854.91477154.9116770000.1551974225300 Other - Federal - Other - Donations/Fundraising - Other - Private - 14517001928854.91477154.9116770000.1551974225300 Capital levy Peel York Durham Toronto Adjala / Mono Carryforward levy- Peel York Durham Toronto Adjala / Mono Deficit / (Surplus)54807.4954802.54 - NOTES: 2009 BUDGET CTC - Increased workload due to regulatory requirements, mandated public consultation a NOTES: 2008 VARIANCES Work load to get draft Terms of Reference completed and approved for public consultation greater than expected 48 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Ecology Page 36 GROUP:Capital ACTIVITY: Terrestrial Natural Heritage 20082008BUDGET2009BUDGETBUDGET BUDGET Actuals ACTUALS BUDGET CHG.CHG. $$$%$ GROSS EXPENDITURES: Terrestrial Natural Heritage Program373,200460,96987,769 484,000 29.7%110,800 Pickering Terrestrial Natural HeritageNo activity - Sp:Research Aqua/Terr. Study 13,200160(13,040)13,000 -1.5%(200) No activity - No activity - 1c) Internal Municipal(20,895) - From Other Projects(22,724) - 386,400417,50974,729 497,000 28.6%110,600 FUNDING SOURCES: Program/User fees5,2385,238 - Reserves - Interest Earnings - CFGT - Flowthrough 60,000 -60,000 Other - Municipal - Other - Provincial13,10018,5875,487 16,000 22.1%2,900 Other - Federal13,10061,08747,987 16,000 22.1%2,900 Other - Donations/Fundraising - Other - Non-Government Grants13,2005,160(8,040)13,000 -1.5%(200) 39,40090,07150,671 105,000 166.5%65,600 Capital levy Peel121,000121,000 121,000 York81,00081,000 121,000 Durham50,00050,000 50,000 Toronto95,00095,000 100,000 Adjala / Mono Carryforward levy-Peel York(19,562) Durham Toronto Adjala / Mono Deficit / (Surplus)24,058 - NOTES: 2009 BUDGET Increased York capital and CFGT funding to expand Recovery Planning deliverable. NOTES: 2008 VARIANCES 49 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 37 GROUP:Capital ACTIVITY: York/Peel/Durham/Toronto Groundwater 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Groundwater Studies600,200323,968(276,232)776,000 29.3%175,800 From Other ProjectsNo activity - 600,200323,968(276,232)776,000 29.3%175,800 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - - - Capital levy Peel125,000125,000 125,000 York125,000125,000 125,000 Durham125,000125,000 125,000 Toronto125,000125,000 125,000 Adjala / Mono - Carryforward levy-Peel 25,000(44,008)69,000 176.0%44,000 York25,000(44,008)69,000 176.0%44,000 Durham25,100(44,008)69,000 174.9%43,900 Toronto25,100(44,008)69,000 174.9%43,900 Adjala / Mono Deficit / (Surplus)(276,232) - NOTES: 2009 BUDGET More Capital funds than 2008 due to carry forwards NOTES: 2008 VARIANCES Less expenditures due to delay in receiving modelling projects 50 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 38 GROUP:Capital ACTIVITY:Floodplain Mapping 20082008BUDGET2009BUDGET BUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Project Management / General Funding - Humber River Flood Plain Mapping8,000(8,000)-100.0%(8,000) Etobicoke-Mimico Flood Plain Mapping45,60032,100(13,500)15,000 -67.1%(30,600) Don River Flood Plain Mapping6,800333(6,467)-100.0%(6,800) Duffins Creek Flood Plain Mapping2,300(2,300)-100.0%(2,300) Rouge River Flood Plain MappingNo activity - Etobicoke Creek HydrologyNo activity - Carruthers Water BudgetNo activity - Mimico Creek Hydrology18,100(18,100)-100.0%(18,100) Highland Creek Flood Plain MappingNo activity - Petticoat Creek Flood Plain MappingNo activity - Mimico: Hydraulics/Floodline Update25,000(25,000)24,000 -4.0%(1,000) Frenchman: Hydraulics/FloodlineNo activity - Frenchmans B: Hydrology Update11,0009,475(1,525)-100.0%(11,000) Carruthers Flood Plain Mapping Update800(800)-100.0%(800) Flood Plain Mapping Products325,300293,377(31,923)268,000 -17.6%(57,300) No activity - 1c) Internal Municipal - From Other ProjectsNo activity - 442,900335,285(107,615)307,000 -30.7%(135,900) FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal1,8321,832 - Other - Donations/Fundraising - Other - Non-Government Grants - - 1,8321,832 - Capital levy Peel60,00060,000 60,000 York60,00060,000 60,000 Durham25,00025,000 20,000 -20.0%(5,000) Toronto55,00055,000 60,000 9.1%5,000 Adjala / Mono - Carryforward levy-Peel 134,60070,686 62,000 -53.9%(72,600) York44,70024,875 20,000 -55.3%(24,700) Durham33,10023,6979,000-72.8%(24,100) Toronto30,50014,195 16,000 0(14,500) Adjala / Mono Deficit / (Surplus) NOTES: 2009 BUDGET Less carry forward funding as products will be complete in 2009 NOTES: 2008 VARIANCES 51 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 39 GROUP:Capital ACTIVITY:Toronto Remedial Action Plan Project- Regeneration items 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Etobicoke: Etobicoke Mimico HIP 26,00026,000 28,000 02,000 All Toronto Plant Projs 26,00027,9261,926 6,000 -76.9%(20,000) WF: Toronto Bay Community Outreach - Don: Don HIP Funds 90,90056,111(34,789)55,000 -39.5%(35,900) Humber: Eglinton Flats Pond 10,0002,521(7,479)7,000 -30.0%(3,000) Humber: Community Env. Projects 30,10022,337(7,763)28,000 -7.0%(2,100) Etobicoke: South Mimico Barrier Mitigation 38,100(38,100)68,000 78.5%29,900 Highland: Community Environmental Projects 23,800(23,800)-100.0%(23,800) WF: Toronto Islands Beach Restoration Projects 17,200879(16,321)15,000 -12.8%(2,200) Humber: Marshes Pike Habitat 6,400(6,400)6,000 -6.3%(400) Rouge Watershed Plan Implementation 41,00042,3691,369 49,000 19.5%8,000 Project Management 112,000 -112,000 Canada Goose Management 30,00041,42311,423 25,000 -16.7%(5,000) WF: Waterfront ORM Migratory Bird/Waterfowl 36,80030,770(6,030)30,000 -18.5%(6,800) Waterfront: Habitat Implementation113-51127,200133,2886,088 75,000 -41.0%(52,200) WF: TTP Embayment C Habitat113-543,300978(2,322)-100.0%(3,300) Etobicoke: Altered Creek Study113-57 - Humber: Habitat Implementation Plan113-6644,00044,000 46,000 4.5%2,000 Regeneration: Greenroofs113-72 - Etobicoke: South Mimico Community Action Site113-748,9009,738838 10,000 12.4%1,100 Humber: Humberwood Park Naturalization113-753008,6008,300-100.0%(300) Etobicoke: Toronto Golf Club Barrier Mitigation113-7730,000(30,000)30,000 Humber: ILC/Claireville Reservoir113-7810,00013,8853,885 13,000 30.0%3,000 Etobicoke: Etobicoke Mimico Community Env. Projects113-8018,10020,0001,900 20,000 10.5%1,900 RAP:MIMICO HEALTHY YARDS/PARKS113-81 Etobicoke: Riparian Zone Restoration Strategy113-8220,00016,678(3,322)23,000 15.0%3,000 Humber: Lower Humber Weir Mitigation113-8328,900(28,900)54,000 86.9%25,100 Don: Community Environmental Proj.113-9615,10011,729(3,371)20,000 32.5%4,900 Obsolete-moved to Water FileWMan.: Climate Change128-92 1c) Internal Municipal(10,000)(10,000) Amounts combined under other projects (Monitoring/Floodmapping e 682,100499,232(182,868)720,000 5.6%37,900 897,300 FUNDING SOURCES: Program/User fees8,3458,345 - Reserves - Interest Earnings - CFGT - Flowthrough27,00016,122(10,878)15,000 -44.4%(12,000) Other - Municipal23,9001,854(22,046)21,000 -12.1%(2,900) Other - Provincial - Other - Federal25,9003,279(22,621)-100.0%(25,900) Other - Donations/Fundraising285285 - Other - Non-Government Grants625625 - TBD 1 - TBD 2 - Internal recoveries from other projects - 76,80030,511(46,289)36,000 -53.1%(40,800) Capital levy Peel York Durham Toronto453,000453,000 486,000 Adjala / Mono Carryforward levy-Peel York Durham Toronto152,30015,703 198,000 Adjala / Mono Deficit / (Surplus)18(136,579) - NOTES: 2009 BUDGET Toronto approves more 09 $ for Fish barrier removals. Some projects were delayed and will be completed in 2009 NOTES: 2008 VARIANCES Some projects were delayed and will have carry forward funds 52 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 41GROUP:Capital ACTIVITY: York Natural Heritage Project 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Regeneration: York: All Education Projs Funding 4,5244,524 4,000 -4,000 Canada Goose Management Funding 6,5006,500 7,000 7.7%500 Humber: Granger Greenway 27,50037,80610,306 10,000 -63.6%(17,500) Humber: Lake Wilcox CAS 54,500353,238298,738 77,000 41.3%22,500 YORK:LAKE WILCOX AQUATIC(GLSF) Humber:York Community Environmental Enhancement Projects 24,00013,679 25,000 4.2%1,000 Humber: Humber HIP 36,00036,000 38,000 5.6%2,000 Humber: Eaton Hall Wetland 13,7008,911(4,789)11,000 -19.7%(2,700) Humber: Nashville Plan Implemenation 5,9001,909(3,991)-100.0%(5,900) Humber: Woodbridge Expansion Area 24,00024,629629 25,000 4.2%1,000 Don: B. Smith Greenway Outreach TRCA 16,7008,930(7,770)16,000 -4.2%(700) Don: Richmond Hill Riparian14,80021,2576,457 11,000 -25.7%(3,800) Don: Don HIP111-5626,00026,000 27,000 3.8%1,000 Rouge: Milne Park Restoration111-6612,8009,580(3,220)10,000 -21.9%(2,800) Rouge: Bruce's Mill Barrier Mitigation 111-6912,800(12,800)-100.0%(12,800) Rouge: R. Hill Riparian Planting 111-7310,00015,4255,425 11,000 10.0%1,000 Rouge: Rouge Implementation Coordination111-7812,500(12,500)-100.0%(12,500) Duffins: Stouffville Greenways111-8099,5004,649(94,851)121,000 21.6%21,500 Reforestation/Plant Propagation111-8291,80074,100(17,700)113,000 23.1%21,200 Managing Hazard Trees - York111-836,9456,945 8,000 -8,000 Rouge: York Children's Water Festival111-8432,00033,3381,338 33,000 3.1%1,000 Rouge: Rouge Watershed Plan Implementation111-65 50,000 1c) Internal MunicipalNo activity - Less reoveries fronm Other programsNo activity - 521,000687,418176,740 597,000 -100.0%(12,800) FUNDING SOURCES: Program/User fees295,615295,615 - Reserves - Interest Earnings - CFGT - Flowthrough12,80013,654854 6,000 -53.1%(6,800) Other - Municipal79,30016,682(62,618)75,000 -5.4%(4,300) Other - Provincial - Other - Federal20,90014,198(6,702)-100.0%(20,900) Other - Donations/Fundraising - Other - Non-Government Grants2,500(19,163)(21,663)10,000 300.0%7,500 TBD 1 - TBD 2 - 115,500320,986205,486 91,000 -21.2%(24,500) Capital levy Peel York378,300383,6005,300 458,000 Durham Toronto Adjala / Mono Carryforward levy-Peel York27,200(17,199)(44,399)48,000 Durham Toronto Adjala / Mono Deficit / (Surplus)3210,353 - NOTES: 2009 BUDGET York approves more 09 $ for Rouge Watershed Plan Implementation. NOTES: 2008 VARIANCES Most projects were completed with a small carry forward of funds to 2009 53 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 42 GROUP:Capital ACTIVITY:Durham Natural Heritage Project 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Watershed Trail Planning 109-05 - Watershed Trail Implementation 57,90058,608708 60,000 3.6%2,100 Duffins: Fish Plan Implementation 37,00037,111111 51,000 37.8%14,000 TNH Implementation 40,20036,182(4,018)46,000 14.4%5,800 Durham - Managing Hazard Trees 23,800(13,863)(37,663)58,000 143.7%34,200 Durham Goose Management 6,0006,000 6,000 1c) Internal Municipal No activity - Less: Recoveries from Other Projects 164,900124,037(40,863)221,000 34.0%56,100 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants111111 14,000 -14,000 TBD 1 TBD 2 111111 14,000 -14,000 Capital levy Peel York Durham154,500154,500 165,000 6.8%10,500 Toronto Adjala / Mono Carryforward levy-Peel - York Durham10,400(31,303)(41,703)42,000 Toronto Adjala / Mono Deficit / (Surplus)729729 - NOTES: 2009 BUDGET Durham approves more 09 $ for Watershed Trail construction. NOTES: 2008 VARIANCES Most projects were completed except for Hazard Tree maintenance deferred into 2009. 54 TORONTO AND REGION CONSERVATION AUTHORITY2009 CAPITAL BUDGET DIVISION:Watershed Management Page 42b GROUP:Capital ACTIVITY:Regeneration Cost Centres 20072008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Geese Management86,40099,54013,140 70,000 -18.98%(16,400) Habitat For Wildlife33,46933,469 15,000 -15,000 Etobicoke Mimico HIP90,60069,384(21,216)82,000 -9.5%(8,600) Don River Watershed HIP134,10085,111(48,989)116,000 -13.5%(18,100) Etob Mimico Riparian Zone Restoration Strategy50,20037,839(12,361)52,000 3.6%1,800 Etobicoke Mimico Community Environmental Projects46,20097,41951,219 35,000 -24.2%(11,200) Humber River HIP155,100163,8718,771 178,000 14.8%22,900 Indian Line Campground Claireville Reservoir Naturalization31,80021,418(10,382)40,000 25.8%8,200 Private #2: Planting Projects Recoveries to 116/126-65 Cost Centres 173,80069,691(104,109)54,000 -68.9%(119,800) Reforestation- TRCA Lands31,415 34,000 -34,000 Plant Propagation to 125s Cost Centre81,50083,4261,926 112,000 37.4%30,500 Obsolete: Managing Hazard Trees in York Region15,000(15,000)-100.0%(15,000) Planting # 3:Private Land Tree/ShrubsNo activity 44,000 -44,000 Peel Forest Management114-5522,000 23,000 -23,000 Propagation of Aquatic Plants114-56No activity - Private Land #1:Stewardship114-6543,00046,6693,669 45,000 4.7%2,000 Project Database Mngt114-7030,0003,104(26,896)52,000 73.3%22,000 CPSWM Program257,779257,779 - RAP MOU 705,192705,192 - Internal items used by staff to manage costs: - Capital Staff114-20330,047330,047 - Capital Staff Pool 2114-2339,25039,250 - Eastville Equipment Recoveries114-9034,59234,592 Habitat Monitoring Equipment Recoveries114-92100,282100,282 Habitat Monitoring Cell Phone Recoveries114-9320,59820,598 Planting Projects25,000(25,000) Environmental Services- Municipal179,500(179,500)279,000 Environmental Services- Other535,000 Asian Longhorn Beetle Program523,100 1c) Internal Municipal(773,176)(773,176) Covered by other Capital projects(905,900)(551,584)354,316 (940,000)3.8%(34,100) 1,294,4001,027,335(320,480)1,597,000 23.4%302,600 FUNDING SOURCES: Program/User fees445,00010,468(434,532)658,000 47.9%213,000 Reserves - Interest Earnings - CFGT - Flowthrough120,0007,500(112,500)137,000 14.2%17,000 Other - Municipal155,200271,779116,579 222,000 43.0%66,800 Other - Provincial20,300316,737296,437 12,000 0(8,300) Other - Federal550,200449,689(100,511)568,000 017,800 Other - Donations/Fundraising 10,075 - Other - Non-Government Grants3,700(48,796)(52,496)-1(3,700) TBD 1 - TBD 2 - 1,294,4001,017,452(276,948)1,597,000 0302,600 Capital levy Peel York Durham Toronto - Adjala / Mono Carryforward levy-Peel - York Durham Toronto Adjala / Mono Deficit / (Surplus)9,883(43,532) NOTES: 2009 BUDGET More non capital special funded projects anticipated in 2009 NOTES: 2008 VARIANCES Some projects were delayed and will be completed in 2009 55 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 43 GROUP:Capital ACTIVITY: Valley and Shoreline Regeneration Projects 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Erosion : Planning & Design79,00069,116(9,884)103,000 30.4%24,000 Eastville Office30,00065,07835,078 30,000 Erosion Control Planning34,00019,626(14,374)33,000 -2.9%(1,000) Guildwood Parkway680,000456,933(223,067)110,000 -83.8%(570,000) Monitoring & Maintenance: WF330,000296,791(33,209)337,000 2.1%7,000 Toronto Erosion Mon. & MtceNo activity - Guild Morningside Shoreline Protection166,622166,622 402,000 -402,000 Chas Sauriol - Concrete Repair 120,000 -120,000 1900 Bayview Ave Slope Stabilization17,800(17,800)1,000 -94.4%(16,800) LESLIE & STEELES RETAIN WALL108,886108,886 - Charles Sauriol - CN Rail175,000244,63969,639 -100.0%(175,000) Meadowcliffe Drive50,00019,330(30,670)370,000 640.0%320,000 Springbank Ave.No activity 4,000 -4,000 Wicksteed Ave.165,000242,38177,381 -100.0%(165,000) Toronto Islands - Gilbraltor Point45,00037,915(7,085)7,000 -84.4%(38,000) Birkdale Ravine9,200(9,200)9,000 -2.2%(200) Toronto Parks Sites268,90041,561(227,339)190,000 -29.3%(78,900) E/C:BLUFFERS SIDEWALK - E/C:PARKS-CENTRE ISLAND NORTH - 4-8 Atwood Place46,500192,598146,098 -100.0%(46,500) TORONTO PARKS:MORNINGSIDE PARK67,36467,364 - Toronto Parks SitesNo activity - Toronto Emergency - 345 Riverview259259 10,000 -10,000 T.O. Emergncy:Morningside Bridge39,400358,829319,429 -100.0%(39,400) Guild Inn Shoreline(1,020)(1,020)215,000 -215,000 Highland CN Bridge RevetmentNo activity 24,000 -24,000 Colonel Danforth 121-12944,76044,760 32,000 -32,000 16-18 Hardwood Gate1,900(1,900)2,000 5.3%100 345 Beechgrove11,200(11,200)-100.0%(11,200) 221 Martingrove Rd5,0002,833(2,167)-100.0%(5,000) Military Trail 21,600(21,600)21,000 -2.8%(600) Toronto Parks Storm Damage Program118,50023,565(94,935)441,000 272.2%322,500 T.O. Parks:Edwards Garden269,300664,148394,848 105,000 -61.0%(164,300) DUPLICATE:185-05 Edwards Gardens Stream Restoration262,800(262,800)-100.0%(262,800) T.O. Storm:City-Wide Bridges25,000501,252476,252 -100.0%(25,000) T.O. Storm:North City Trails112,800376,104263,304 -100.0%(112,800) T.O. Storm:South City Trails76,30047,254(29,046)-100.0%(76,300) T.O. Storm:East City Trails67,30025,045(42,255)-100.0%(67,300) T.O.STORM:WEST CITY TRAILS48 T.O. Parks StormNo activity - Toronto Parks - Additional Sites4,3724,372 347,000 -347,000 TO.PRKS EC#2:WOODSWORTH RAVINE7,5947,594 - T.O.PARKS EC#2:BROOKBANKS PARK4,0594,059 - T.O.PARKS EC#2:WIGMORE PARK3,142 T.O.PARKS EC#2:EXBURY PARK3,349 SP:TORONTO EC-VYNER ROAD453 T.O.PARKS: BLUFFERS DREDGING86,51286,512 - T.O. ParksNo activity - 195 Hudson Drive Slope Repair13,889 1,000 8 Lakeside Ave Slope Failure13,689 2,000 1c) Internal MunicipalNo activity Covered from other Capital ProjectsNo activity - 2,941,5004,208,9741,232,904 3,110,000 5.7%168,500 FUNDING SOURCES: Program/User fees2,901,0632,901,063 - Reserves - Interest Earnings - CFGT - Flowthrough80,00080,000-100.0%(80,000) Other - Municipal998,400(515,433)(1,513,833)1,326,000 32.8%327,600 Other - Provincial44,89044,890 152,000 -152,000 Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants23,500(23,500)47,000 100.0%23,500 TBD 1 - TBD 2 - 1,101,9002,510,5201,408,620 1,525,000 38.4%423,100 Capital levy Peel - York - Durham - Toronto1,455,0001,455,000 1,446,000 -0.6%(9,000) Adjala / Mono Carryforward levy-Peel - York Durham Toronto384,600244,474 139,000 -63.9%(245,600) Adjala / Mono - - Deficit / (Surplus)(1,020)(175,716) - NOTES: 2009 BUDGET Special non-levy funded erosion work for Toronto Works & Parks anticipated. NOTES: 2008 VARIANCES There was an increase in the number of non capital funded special projects from the City of Toronto 56 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 44 GROUP:Capital ACTIVITY: Other Erosion Control Projects 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: York Region Erosion Monitoring & Maintenance78,600102,88924,289 106,000 34.9%27,400 Peel Region Erosion Monitoring & Maintenance138,000159,28421,284 120,000 -13.0%(18,000) Durham Region Erosion Monitoring & Maintenance12,5009,467(3,033)13,000 4.0%500 UnassignedNo activity - No activity - 229,100250,24821,148 239,000 4.3%9,900 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - Capital levy Peel110,000110,000 120,000 9.1%10,000 York76,50076,500 130,000 69.9%53,500 Durham10,00010,000 10,000 Toronto - Adjala / Mono Carryforward levy-Peel 28,00027,893-100.0%(28,000) York2,10026,389 (24,000) Durham2,500(533)3,000 Toronto - Adjala / Mono - Deficit / (Surplus)21,148 - - NOTES: 2009 BUDGET York approves more support for 09 erosion control projects. NOTES: 2008 VARIANCES Overspent York Region funding to complete project work in 2008. 57 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 45GROUP:CapitalACTIVITY:City of Toronto Waterfront Project 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Waterfront Administration55,00046,983(8,017)78,000 41.8%23,000 Eastville Office20,00024,9684,968 20,000 WF: TBDNo activity - Ashbridge's Bay Dredging342,000331,205(10,795)228,000 -33.3%(114,000) xxxxxxNo activity - Long Range Waterfront Planning192,700103,307(89,393)154,000 -20.1%(38,700) Humber Bay Shores Habitat Enhancements16,00010,125(5,875)-100.0%(16,000) Colonel Sam Smith ParkNo activity - Keating Channel Dredging290,500265,524(24,976)291,000 0.2%500 Keating Channel #1 Env. Monitoring24,50048,44723,947 43,000 75.5%18,500 Keating Channel #2 Auditing5,0007,0712,071 -100.0%(5,000) Keating ChannelNo activity - TTP - Cell 1 Capping60,00059,594(406)60,000 Tommy Thompson - Int. Mgt.160,000146,155(13,845)183,000 14.4%23,000 TTP: COMORANT MANAGEMENT61,18961,189 - East Point ParkNo activity - Environmental Monitoring200,000224,47124,471 180,000 -10.0%(20,000) MNR - Fish Community Toronto AOC4,000(4,000)7,000 75.0%3,000 Waterfront G.I.S.25,00025,000 25,000 Arsenal Lands Park Development(451,717)674,000 46.9%215,200 Arsenal Long Term Monitoring30,00013,463(16,537)30,000 OtherNo activity - Apr 9/08 Moved to TWRC budget T.O. WF. AQ. Habitat Restoration No activity115,535 - SP:BLUFFERS PARK WETLAND90,67690,676 - SP: Electro-fish Subcontracts4,0004,959959 5,000 25.0%1,000 SP: DFO Sea Lamprey Control Proj.7,0008,4161,416 9,000 28.6%2,000 Toronto Waterfront - TBDNo activity - 1c) Internal MunicipalNo activity Covered from other Capital Projects(8,311) 1,894,5001,470,326(300,328)1,987,000 4.9%92,500 FUNDING SOURCES: Program/User fees91,72491,724 12,000 -12,000 Reserves - Interest Earnings3,5913,591 - CFGT - Flowthrough - Other - Municipal16,00019,0113,011 -100.0%(16,000) Other - Provincial4,0001,125(2,875)7,000 75.0%3,000 Other - Federal7,0009,3762,376 9,000 28.6%2,000 Other - Donations/Fundraising - Other - Non-Government Grants355,10035,809(319,291)475,000 33.8%119,900 TBD 1 - TBD 2 - 382,100160,636(221,464)503,000 31.6%120,900 Capital levy Peel - York - Durham - Toronto1,302,000 1,283,000 0(19,000) Adjala/ Mono Carryforward levy-Peel - York Durham Toronto210,400 201,000 Adjala/Tos - Deficit / (Surplus)(78,863) - NOTES: 2009 BUDGET Slightly less 2009 Toronto funding requested in order to meet funding target. NOTES: 2008 VARIANCES Ashbridge's Bay Coatsworth Cut expenditures to be under budget Arsenal Lands - delays in finalizing funding agreements with City of Toronto & Mississauga 58 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 46 GROUP:Capital ACTIVITY: Region Of Durham Waterfront Project 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: OPG Naturalization37,80019,008(18,792)50,000 32.3%12,200 OPG FRENCHMANS BAY REHABILITN - OPG FRENCHMAN'S BAY MONITORING Frenchman's Bay Restoration Management Plan37,90044,6296,729 10,000 -73.6%(27,900) Frenchman's Bay Rotary Park West34,10026,735(7,365)-100.0%(34,100) Covered from other Capital Projects 315,400371,36755,967 252,000 -20.1%(63,400) FUNDING SOURCES: Program/User fees45,71445,714 - Reserves - Interest Earnings - CFGT - Flowthrough1006,3376,237-100.0%(100) Other - Municipal24,00023,249(752)50,000 108.3%26,000 Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants42,90032,008(10,892)60,000 39.9%17,100 TBD 1 - TBD 2 - 67,000107,30840,308 110,000 64.2%43,000 Capital levy Peel - York - Durham164,800164,800 145,000 -12.0%(19,800) Toronto - Adjala/ Mono Carryforward levy-Peel - York Durham83,60099,259 (3,000) Toronto Adjala/Tos - - Deficit / (Surplus)015,659 - - NOTES: 2009 BUDGET Slightly less Durham funding requested in 09 in order to meet funding target. Reduced Frenchmans Bay work. NOTES: 2008 VARIANCES All Durham capital in 2008 has been spent 59 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 47 GROUP:Capital ACTIVITY: Waterfront Revitilization Corporation Projects 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Port Union Waterfront Improvement Project3,003,9002,268,267-735,633 4,182,000 39.2%1,178,100 Mimico Waterfront Linear Park1,698,1001,571,490-126,610 4,343,000 155.8%2,644,900 Tommy Thompson Park Plan Implementatio 3,974,900547,059-3,427,841 3,863,000 -2.8%-111,900 Western Beaches Watercourse Facility239,50091,731-147,769 161,000 -32.8%-78,500 T.O. Waterfront Aquatic Habitat Restoration124,000115,535-8,465 100,000 -19.4%-24,000 1c) Internal MunicipalNo activity Covered from other Capital Projects - 9,040,4004,594,081-4,446,319 12,649,000 39.9%3,608,600 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants9,040,4004,594,081-4,446,319 12,649,000 39.9%3,608,600 TBD 1 - TBD 2 - 9,040,4004,594,081-4,446,319 12,649,000 39.9%3,608,600 Capital levy Peel York Durham Toronto Adjala/ Mono Carryforward levy-Peel York Durham Toronto Adjala/Tos Deficit / (Surplus) - NOTES: 2009 BUDGET Western Beaches - Project substantially complete, only monitoring and fish compensation activities remain - Complete Mar 31, 2010 Tommy Thompson Park - Work delays in 2008, deferred to 2009 Mimico Park - Phase 1 to be completed by mid 2009, then start of Phase 2 Port Union - Phase 2 in progress TWARS - Provide technical support and secure approvals NOTES: 2008 VARIANCES 60 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 48 GROUP:Capital ACTIVITY: Humber Bay Shores Waterfront Park 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Humber Bay Shores3,000,000(3,000,000)3,000,000 3,473,5403,473,540 - No activity - xxxxxxxx No activity - 1c) Internal MunicipalNo activity Covered from other Capital ProjectsNo activity - 3,000,0003,473,540473,540 3,000,000 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal1,500,000(1,500,000)1,500,000 Other - Provincial1,500,0001,736,770236,770 1,500,000 Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - 3,000,0001,736,770(1,263,230)3,000,000 Capital levy Peel - York - Durham - Toronto1,611,150 - Adjala/ Mono Carryforward levy-Peel - York Durham Toronto125,620 Adjala/Tos - -Deficit / (Surplus)1,736,770 - NOTES: 2009 BUDGET NOTES: 2008 VARIANCES No variance 61 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 49 GROUP:Capital ACTIVITY: Stewardship 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Regeneration: Project Management No activity - Family Nature Events 51,10040,203(10,897)44,000 -13.9%(7,100) Don Watershed Community Stewardship Projects No activity 10,000 -10,000 No activity ED:WATERSHED ON WHEELS (361-01 134,713 ED: AQUATIC PLANTS PROG.68,339 Stew: Highland Community Outreach 43,97143,971 56,000 -56,000 Multicultural Environ. Stewardship Program 123,700103,890(19,810)105,000 -15.1%(18,700) Habitat For Wildlife 50,900(50,900)-100.0%(50,900) Port Union Stewardship 15,00013,114(1,886)17,000 13.3%2,000 Port Union Eco Action41,20026,032(15,168)29,000 -29.6%(12,200) Waterfront Community Outreach12,38912,389 17,000 -17,000 Stewardship Resource Centre - Stewardship Forum4,1004,533433 2,000 -51.2%(2,100) Stewardship:Trillium-Highland10,60030,04219,442-100.0%(10,600) Move to Other Regen Private Land Stewardship - ORM Community Development: Ecologist25,50039,97514,475 39,000 52.9%13,500 ORM #7 -CPA 2 & 11 Land Ownership38,20039,6881,488 22,000 -42.4%(16,200) Rouge Park Watershed Stewardship Program - Rural Clean Water Program103,400168,01264,612 126,000 21.9%22,600 CURB36,10020,000(16,100)8,000 -77.8%(28,100) Source Protection - Early Action253,2008,409(244,791)244,000 -3.6%(9,200) Agricultural Non Point Source - Stew: Petticoat HW - Eco Action30,00026,953(3,047)3,000 -90.0%(27,000) Stew: Petticoat Headwaters10,0008,715(1,285)1,000 -90.0%(9,000) Healthy Yards82,90077,008(5,892)88,000 6.2%5,100 Duffins Stewardship44,10045,6941,594 53,000 20.2%8,900 EcoAction: Ajax Community Greening9,3007,414(1,886)2,000 -78.5%(7,300) Malton Environmental Stewardship Program58,20056,912(1,288)-100.0%(58,200) Markham Urban Ecological Backyard Naturalization - Centreville Creek Stewardship2,8003,101301-100.0%(2,800) Peel Business OutreachNo activity - SP: Trillium Claireville Stewardship39,60040,052452-100.0%(39,600) Stewardship Management6,80018,92912,129-100.0%(6,800) No activity Peel Stewardship funding162,200165,3263,126 154,000 -5.1%(8,200) Toronto Stewardship Funding156,900162,3895,489 137,000 -12.7%(19,900) Stewardship: York Funding60,10054,800(5,300)66,000 9.8%5,900 Durham Stewardship funding45,00043,715(1,285)45,000 1c) Internal Municipal(584,533) Portion covered by transfers from funding sources(451,500)(45,554)405,946 (450,000)-0.3%1,500 1,009,400834,231206,312 818,000 -19.0%(191,400) FUNDING SOURCES: Program/User fees2,7262,726 4,000 -4,000 Reserves - Interest Earnings - CFGT - Flowthrough97,500114,85617,356 75,000 -23.1%(22,500) Other - Municipal3,0006,8743,874 9,000 200.0%6,000 Other - Provincial411,70088,115 276,000 -33.0%(135,700) Other - Federal68,60084,32015,720 52,000 -24.2%(16,600) Other - Donations/Fundraising1,6001,67474-100.0%(1,600) Non-Government Grants2,800110,602107,802-100.0%(2,800) TBD 1 - Other Internal - 585,200409,167147,552 416,000 -28.9%(169,200) Capital levy Peel152,800147,500 154,000 0.8%1,200 York60,10054,800 66,000 9.8%5,900 Durham45,00045,000 45,000 Toronto140,000140,000 137,000 -2.1%(3,000) Adjala / Mono Carryforward levy-Peel 9,40017,826-100.0%(9,400) York Durham(1,285) Toronto16,90022,389 Adjala / Mono - - Deficit / (Surplus)(1,165)58,760 - NOTES: 2009 BUDGET Slightly lower funding requested in 2009 and no carryforward. NOTES: 2008 VARIANCES Most projects met or exceeded deliverable targets Malton project delayed due to late hiring Rural Clean Water Program had carry forwards for project deliverables by Mar 31/09 62 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 49b GROUP:CapitalACTIVITY:Education 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS ACTUALS BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Regeneration: Project Management 135,230135,230 5,000 -5,000 Peel Education funding 187,100154,311(32,789)139,000 -25.7%(48,100) Toronto Education Outreach funding 93,40074,932(18,468)81,000 -13.3%(12,400) Yellow Fish Road 51,30064,09712,797 49,000 -4.5%(2,300) Peel Children's Water Festival 50,00044,217(5,783)48,000 -4.0%(2,000) ORM Foundation Tool Kit No activity 5,000 Education: Source Protection Outreach Educ.75,40067,342(8,058)8,000 -89.4%(67,400) Feb.19/09: RK removes 126-40 should be 365-10 in CFC file because is operating, CFC PROGRAM DEVELOPMENT No activity - Feb.19/09 RK fixes 126-41, 08 error should be in CFC operating 365-16, CFC: Volunteer Network Costs No activity CFC PROGRAM DEVELOPMENT(365-10 CFC:VOLUNTEER NETW.COSTS(36516 EcoSchool Water Conservation Guide was 365-2030,6008,283(22,317)20,000 -34.6%(10,600) Education: Knowing Nature, Staying Safer was 365-2135,00017,812(17,188)29,000 -17.1%(6,000) Education: Educational Exploration of the Living City was 365-2210,000(10,000)10,000 Waterfront Community OUtreachNo activity - No activity(128,600)139,000 8.1%10,400 Aquatic Plants Program53,900No activity(53,900)55,000 2.0%1,100 STEW:HIGHLAND COMMUNITY OUTREA No activity - York Education Funding59,30051,239(8,061)52,000 -12.3%(7,300) 1c) Internal Municipal(115,811) Portion covered by transfers from funding sources(339,900)(130,933)208,967 (342,000)0.6%(2,100) 434,700370,71751,828 298,000 -31.4%(136,700) FUNDING SOURCES: Program/User fees 5050 - Reserves - Interest Earnings - CFGT - Flowthrough11,900(11,900)9,000 -24.4%(2,900) Other - Municipal - Other - Provincial79,20080,4581,258 10,000 -87.4%(69,200) Other - Federal3,8009,7275,927 2,000 -47.4%(1,800) Other - Donations/Fundraising - Other - Non-Government Grants 5,000 -5,000 TBD 1 - TBD 2 - 94,90090,235(4,665)26,000 -72.6%(68,900) Capital levy Peel174,000174,000 139,000 -20.1%(35,000) York59,30059,300 52,000 -12.3%(7,300) Durham - Toronto86,00086,000 81,000 -5.8%(5,000) Adjala / Mono - Carryforward levy-Peel 13,100(19,699)(32,799)-100.0%(13,100) York (8,061)(8,061) - Durham - Toronto7,400(11,068)(18,468)-100.0%(7,400) Adjala / Mono - - Deficit / (Surplus)10115,821 - NOTES: 2009 BUDGET Slightly lower funding requested in 2009 and no carryforward. NOTES: 2008 VARIANCES Some projects will have carry forward funds due to delays 63 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: EcologyPage 49c GROUP:Capital ACTIVITY: Community Transformation Partnerships 20082008Diff.2009 BUDGET Actuals Actuals BUDGET % CHG.$ CHG. $$$$ Expenditures: Energy Projects Sustainable Prod. Commercialization3838 5,000 -5,000 CTP/BM:UNION GAS FUNDS - Development, Management & Communications105,70062,381(43,319)90,000 (0)(15,700) Mayors' Megawatt Challenge106,70081,320(25,380)91,000 (0)(15,700) MMC:Vaughan PCP Challenge65,10016,555(48,545)(1)(65,100) Greening Health Care224,300192,457(31,843)249,000 024,700 Greening Retail116,60067,077(49,523)77,000 (0)(39,600) Renewables Bus Case (Formerly Enerlife)23,000236(22,764)(1)(23,000) Geothermal Energy Storage 10,000 -10,000 Sustainable Schools5,70019,45213,752 1,000 (1)(4,700) GTAA Eco Ind Network31,400(31,400)(1)(31,400) CTP/TVS:GBUILD LIFE CYCLE CORS10,90110,901 - CTP/BM: Sust. Comm. Design ToolNo activity 11,000 -11,000 Living City Campus13,900(13,900)(1)(13,900) OCETA15,0001,044(13,956)14,000 (0)(1,000) World Green Building Congress 14,000 -14,000 Can. Green Building Council - GT Chapter25,00024,690(310)30,000 05,000 Sustainable House Demonstration58,1006,005(52,095)(1)(58,100) The Municipal Tool Kit39,80049,92310,123(1)(39,800) Condomininium Heat.Hydro331331 - No activity - LCC:SUST HOUSE DEMO(TO 415-913232 - Partners Project Green: AdministrationNo activity 185,000 -185,000 Project Green: Marketing/NetworkingNo activity 13,000 -13,000 Project Green: Green Job Corp TeamNo activity 13,000 -13,000 Project Green: Policy HarmonizationNo activity 13,000 -13,000 Project Green - Grants/Donations 314,000 -314,000 1c) Internal Municipal(174,800)(130,985)43,815 (117,000)(0)57,800 Covered from Other ProjectsNo activity - - Expenditure Total 655,500401,459(254,041)1,013,000 1357,500 Funding Sources: Program/User fees10,89810,898 - Reserves - Interest Earnings - CFGT - Flowthrough44,00079,81535,815 129,000 2 Other - Municipal271,80061,422(210,378)167,000 (0) Other - Provincial6,3366,336 - Other - Federal24,56324,563 - Other - Donations/Fundraising27,000(27,000)40,000 0 Other - Non-Government Grants312,700218,717(93,983)677,000 1 Revenue Total655,500401,751(253,749)1,013,000 1 Capital levy - Peel - York - Durham - Toronto - Adjala / Mono Carryforward levy-Peel - Carryforward levy-York - Carryforward levy-Durham - Carryforward levy-T.O. - Adjala / Mono - Deficit / (Surplus)-291.6-291.6 - Major 09 over 08 Changes (in addition to economic factors): Staff time has been reallocated to other projects. Mayor's Megawatt - expenses reduced to better reflect available revenues. Greening Healthcare expenses increased to reflect expected increase in revenues, Greening Retail preliminary budget was overlooked. NOTES: 2008 VARIANCES Overall expenses were lower due to revenue projections not being met. 64 TORONTO AND REGION CONSERVATION AUTHORITY 2008 CAPITAL BUDGET DIVISION: Watershed ManagementPage 50 GROUP:Capital ACTIVITY: Sustainable Technologies 20072007BUDGET2008BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Regeneration: Peel Sustainable Comm Funding 123,10044,259(78,841)313,500 154.7%190,400 Peel Funding for Sustainable Tech and extra Monitoring items 131,10079,799(51,301)-100.0%(131,100) Black Creek Urban Farm 10,000(10,000)15,000 50.0%5,000 Spills Database Program 23,26223,262 7,800 -7,800 Can. River System Publications 35,000 -35,000 S.T.E.P. Air Quality Items 44,000(44,000)70,000 59.1%26,000 CSO Workshop 12,93512,935 Permanent Pavement 82,00074,947(7,053)44,500 -45.7%(37,500) Sustainable Technology Evaluation Program 140,900163,37422,474 184,900 31.2%44,000 S.T.E.P.:Rain Water Harvesting 51,70051,657(43)56,100 8.5%4,400 Greenroof Funds (was 113-72)11,00022,08511,085 -100.0%(11,000) Education: Web Based Learning 70,00010,597(59,403)133,400 90.6%63,400 Sustainable Communities Costs - Toronto Sustainable Community/ Technology Funds 205,100200,901(4,200)247,000 20.4%41,900 Other Peel Funds (11,266)(11,266) Sustainable Neighbourhood Retrofit in Peel Region 100,000 -100,000 Urban Agriculture - Growing Local Food 50,000 -50,000 Humber 10th Anniversary 8,000 -8,000 York Sust Tech/Community Funds97,600(97,600)151,900 55.6%54,300 Portion covered by transfers from funding sourc (300,800)(209,930)90,870 (541,200)79.9%(240,400) 665,700462,620(203,080)875,900 31.6%210,200 FUNDING SOURCES: Program/User fees1,7551,755 - Reserves - CFGT - Living City - CFGT - Flowthrough - Other - Municipal13,361 13,361 - Other - Provincial5,65028,039 22,389 15,200 169.0%9,550 Other - Federal53,15089,553 36,403 88,300 66.1%35,150 Other - Donations/Fundraising - Other - Private10,500 (39,500)60,000 20.0%10,000 TBD 1 - TBD 2 - 108,800143,20834,408 163,500 50.3%54,700 Capital levy Peel150,700150,700 276,700 York58,500 127,100 Durham Toronto172,400179,900 210,000 Carryforward levy175,300(11,187)98,600 Deficit / (Surplus)(1)(237,488) - NOTES: 2009 BUDGET Increased municipal funding for programs NOTES: 2008 VARIANCES Some projects delayed 65 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 51 GROUP:Capital ACTIVITY: Peel Climate Change Mitigation 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Peel Climate Change Mitigation (Overall) - PCC EROSION:DIXIE/BRITANNIA RD18,517 - PCC EROSION:FLEETWOOD PARK2,869 - PCC EROSION:MEADOWLAND PARK83,769 - PCC EROSION:180 MILL ST.GEOTEC16,923 - WM: Water Response Plan101,10061,475(39,625)60,000 -40.7%(41,100) WM: Water Balance Guidelines166,100126,707(39,393)39,000 -76.5%(127,100) WM:Spills Prevention & Response50,00025,783(24,217)85,000 70.0%35,000 WM: Headwaters/Small Tributary Guidelines78,40070,768(7,632)87,000 11.0%8,600 Flood Remedial Works No activity 75,000 -75,000 WM :Hydrometrics/Gauges35,30022,413(12,887)13,000 -63.2%(22,300) WM: Claireville Wingwall90,60064,680(25,920)25,000 -72.4%(65,600) WM: Brampton SWM Pond 193,80060,250(133,550)58,000 -70.1%(135,800) WM: Claireville Reservoir Mtce. Study60,00051,676(8,324)8,000 -86.7%(52,000) Nat. Her:Terrestrial Recovery Plans4,1004,11414-100.0%(4,100) Nat Her:Urban Canopy70,000162,18792,187 101,000 44.3%31,000 Nat Her: Watershed Communication for Transformation - Changing Behaviou 30,00050(29,950)30,000 PCC EROSION:CONSERVATION PARK 56,553 - Erosion:CNR/Lakeshore Pipe RepairNo activity - WM: Flood Channel Restoration & Remedial Works250,00060,639(189,361)289,000 15.6%39,000 PCC EROSION:WRENWOOD BANK RENZ15,999 - PCC EROSION:MALTON GREENWAY PK39,808 - PCC EROSION:138 KING STRUCTURE81,991 - WM: Erosion & Remedial Capital Works500,000127,492(372,508)556,000 11.2%56,000 Nat Her: Wetland Management100,00099,400(600)99,000 -1.0%(1,000) Nat Her: Riparian Planting100,00096,567(3,433)103,000 3.0%3,000 Nat Her: Enhancement Exististing Habitat Improvement Plans100,000100,948948 99,000 -1.0%(1,000) Nat Her: Enhancement Existing ORM100,00085,368(14,632)114,000 14.0%14,000 CLRVLE RESTR#2:SITE PREPARATIN5,782 - Nat. Her:Claireville Restoration#3: Plantings90,31290,312 - CLVLL RESTR:INFILL ENHANCEMENT9,896 - CLVLLE RESTOR:INVASIVE SPECIES210 - CLVLLE RESTOR#6: FENCING63,168 - CLVLL RESTOR#7: SIGNAGE490 - CLVLLE RESTR#8:PROP.LINE PLANT17,544 - CLVLL RESTOR#9:DOG OFF LEASH21,124 - Nat. Her: Claireville Restoration278,90016,862(262,038)53,000 -81.0%(225,900) Nat Her: Indigenous Plant Propagation50,00056,7046,704 68,000 36.0%18,000 Nat Her: Reforestation (Private Land)75,00060,030(14,970)115,000 53.3%40,000 Nat Her: Forest Management - TRCA Lands130,00074,524(55,476)75,000 -42.3%(55,000) Nat Her: Forest Management - Private Lands51,76551,765 78,000 -78,000 Nat Her:Stewardship Partnership Services150,000152,7262,726 147,000 -2.0%(3,000) Nat Her: Etobicoke-Mimico Stewardship90,00086,314(3,686)93,000 3.3%3,000 Nat. Her: Centreville Creek HIP117,80090,662(27,138)126,000 7.0%8,200 Nat, Her: Upper Mimico Aquatic Restoration365,100515,499150,399 100,000 -72.6%(265,100) Nat Her: Claireville Eco-system Improvements275,000212,236(62,764)238,000 -13.5%(37,000) Nat Her: Etobicoke Headwaters Subwatershed Regeneration20,000(20,000)45,000 125.0%25,000 N.PEEL LAND ECOSY#1:ARCHEOLOGY3,0163,016 - NORTH PEEL LAND#2: FENCING10,59610,596 - N.PEEL LAND#4:PROP.LINE PLANTS1,3381,338 - N.PEEL LAND#5:INVASIVE SPECIES417417 - Nat. Her: North Peel Land Plan15,000(15,000)-100.0%(15,000) WM Clairevile Programs and Infrstructure250,000103,512(146,488)386,000 54.4%136,000 Nat Her: Audubon Certification for CAs150,000150,810810 249,000 66.0%99,000 Education: Albion CFC Renovations344,50075,956(268,544)843,000 144.7%498,500 Education: Albion Hills Environmental Weeks8,854 66,000 -12.0%(9,000) Education: EcoSchools Water Guide (10,000)10,000 Education: Knowing Nature, Staying Safer Ed Program129-7325,00030,2555,255 (5,000)-120.0%(30,000) Geothermal Energy129-7414,65314,653 - Renewable Energy Bus. Case129-76see 129-8712,86912,869 - Renewable Energy Roadmap129-77see 129-8728,37428,374 - Greening Retail129-78see 129-87115,570115,570 - Sust.Comm: EcoSchools Program Expansion129-80359,30034,216(325,084)325,000 -9.5%(34,300) Sust.Comm: Green Building Councils/Secretariat129-8121,30015,691(5,609)55,000 158.2%33,700 Sust.Comm: Sus House Archetype/LCC Campus Programming129-8248,50034,605(13,895)114,000 135.1%65,500 PC/BM:Mun. Carbon Neutral Guide129-8360,40660,406 - World Green Building Secretariat129-8424,60024,600-100.0%(24,600) CTP: Green Retail Guidelines129-85see 129-872,1732,173 - CTP: Biogas Research/Pilot Project129-86see 129-8727,47327,473 - Sust.Comm: Community Transformation129-87278,900(278,900)301,000 7.9%22,100 PEEL:OCETA129-88see 129-87 - Web Based Learning129-9050,0001,313(48,687)1,000 -98.0%(49,000) Sust.Comm: Communications & Social Marketing129-9150,000153,455103,455 47,000 -6.0%(3,000) Climate Change Science, Application & Training129-93150,00096,789(53,211)203,000 35.3%53,000 Sust. Neightbourhood Retrofits129-9450,00040,626(9,374)159,000 218.0%109,000 Sust.Comm: Pearson Eco-Park129-95145,700333,922 Eco-Industrial Network129-96see 129-8714,798 TRCA CARBON FOREST129-97 Sust.Comm: Sustainable Tech. Evaluation Projects - Air30,00061,784 Sust.Comm: Sustainable Tech. Evaluation Projects - Water40,00040,716 Peel Climate - TBD No activity - Stormwater Management Pond RetrofitsNo activity 675,000 -675,000 Living City Report Card 50,000 -50,000 Channel Naturalization - Etobicoke Mimico 50,000 -50,000 - 1c) Internal Municipal No activity (10,000) -(10,000) 5,699,0004,605,414(1,528,229)6,908,000 66 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION:Watershed Management Page 51a GROUP:Capital ACTIVITY:Peel Climate Change Mitigation 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHANGE CHANGET $$%$ FUNDING SOURCES: Program/User fees 10,00010,000 - Reserves - Interest Earnings - CFGT - Flowthrough 4,500 - Other - Municipal 71,68771,687 26,000 -26,000 Other - Provincial 5,6255,625 - Other - Federal 15,12515,125 20,000 -20,000 Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - 346,523346,523 46,000 -46,000 Capital levy Peel 4,655,000 5,430,000 0775,000 York - Durham - Toronto - Adjala/Tos - Carryforward levy-Peel (396,109)1,432,000 0388,000 York - Durham - Toronto - Adjala/Tos - - Deficit / (Surplus)0(1,874,752) - NOTES: 2009 BUDGET Peel approves more 09 $ for items such as Stormwater Pond Retrofits and Albion Conservation Field Centre retrofits. See note below re: carryforwards NOTES: 2008 VARIANCES Most of carryforward is a few delayed items: Eco-Schools $325k, Claireville Restoration $300k, Albion CFC Renovation $270k Floodworks/Erosion $275k, Stormwater Retrofits $125k. All underway in 2009. 67 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGETDIVISION: Watershed Management Page 52 GROUP:Flood ControlACTIVITY: Lower Don 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Lower Don Env. Assessment - Lower Don Berm & Culvert ImplementationNo activity - Don Mouth Naturalization & Port Lands Protection EA - Don Mouth: TRCA Proj. Man. -E.A.175,300222,14346,843 192,000 9.53%16,700 Don Mouth:Design Workshop-ExternalNo activity - Don Mouth:External/Public Cons.1,00059-941 1,000 Don Mouth:Facilitator30,0008,940-21,060 30,000 Don Mouth:Gartner Lee959,000702,017-256,983 959,000 Don Mouth:Gardiner Roberts8,00011,3883,388 8,000 Don Mouth:IDC - GLLNo activity - Don Mouth:DCS Technical Oversight22,50040,07117,571 23,000 2.22%500 Don Mouth:Subsurface Investigations241,500149,055-92,445 110,000 -54.45%-131,500 DON MOUTH RESTOR:VAC/HOLIDAYS16,94116,941 - Bala Line Pedestrian Tunnel - Lower Don EA to ImplementationNo activity - DON E.A:RFP ARCHAE. ASSESMENT - LDRW Phase 2: TRCA Internal33,70065,09831,398 40,000 18.69%6,300 Lower Don Imp: ORC/FPL Coordination30,50019,560-10,940 40,000 31.15%9,500 LDRW PH 2:Peer Review of Flood Landform38,50016,404 15,000 -61.04%-23,500 Lower Don Imp: TWRC/Park Coordination24,00012,698-11,302 16,000 -33.33%-8,000 LDRW PH 2:Gardiner Roberts40,000-40,000 40,000 LDRW PH 2: TSH40,00035,582-4,418 -100.00%-40,000 LDRW PH 2:Hydro One30,000-30,000 30,000 LDRW PH 2:CN - LDRW PH 2:GO/TTR/DELCANNo activity - 20,0007,551-12,449 10,000 -50.00%-10,000 LDRW PH 2:Acquisition/Agreement382,20050,274-331,926 200,000 -47.67%-182,200 LDRW PH 2:USL - LDRW PH 2:Ext ArchaeologyNo activity - LOWER DON:VAC/HOLIDAY TIME10,22210,222 - 1c) Internal MunicipalNo activity - Covered from other Capital ProjectsNo activity - 2,076,2001,368,001-686,103 1,714,000 -17.45%-362,200 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants2,076,2001,368,001-708,199 1,714,000 -17.45%-362,200 TBD 1 - TBD 2 - 2,076,2001,368,001-708,199 1,714,000 -17.45%-362,200 Capital levy Peel - York - Durham - Toronto - Adjala / Mono Carryforward levy-Peel - York Durham Toronto Adjala / Mono - - Deficit / (Surplus)22,096 - NOTES: 2009 BUDGET Less costly work in 2009 phase of project. NOTES: 2008 VARIANCES Don River Bridge - Delay in project schedule 68 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 53 GROUP:Capital ACTIVITY: Other Flood Control Projects 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Flood Warning Equipment & Models178,40054,122(124,278)226,000 26.7%47,600 Flood Protection & Remedial Capital Works281,00082,732(198,268)507,000 80.4%226,000 Small Dams & Flood Control Facilities Capital Works163,600119,680(43,920)134,000 -18.1%(29,600) Large Dams Capital Works124,40014,561(109,839)169,000 35.9%44,600 Black Creek Channel Maintenance 255,20011,596(243,604)243,000 (12,200) Small Dams & FC Channels- Assessment of Major Maintenance9,0009,240240-100.0%(9,000) Stouffville Dam - Safety Repairs1,400-100.0%(1,400) Stouffville Dam - Structural Study5,0005,150150-100.0%(5,000) Claireville Dam - Mechanical Repairs21,40023,7482,348-100.0%(21,400) Claireville Dam - Safety Repairs2,000(2,000)-100.0%(2,000) Claireville Dam - OMS Review30,000400(29,600)30,000 G. Ross Lord Dam - Study to Review OMS Manual5,2004,859(341)-100.0%(5,200) G. Ross Lord Dam - Safety Boom & Signage15,8004,355(11,445)10,000 -36.7%(5,800) G. Ross Lord Dam - Electrical Repairs6,600(6,600)6,000 -9.1%(600) WECI 08 - Milne Dam OMS Manual 30,000 -30,000 WECI 08 - Claireville Dam Wingwall Repair - Phase 2 30,000 -30,000 WECI 08 - Pickering Ajax Flood Control Dyke Repair17,22217,222 130,000 -130,000 WECI 08 - Secord Dam Culvert Repair3,2003,200 16,000 -16,000 WECI 08 - Stouffville Dam OMS Manual 30,000 -30,000 WECI 08 - West Don Hoggs Hollow Channel Study 60,000 -60,000 Flood Control Maint.see 107-02No activity - 1c) Internal Municipal Covered from other Capital Projects(48,200)(34,426)13,774 (171,000) 1,050,800316,440(732,960)1,450,000 38.0%399,200 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial158,30039,547(118,753)275,000 73.7%116,700 Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - 158,30039,547(118,753)275,000 73.7%116,700 Capital levy Peel97,00097,000 190,000 95.9%93,000 York115,000115,000 125,000 8.7%10,000 Durham40,00040,000 35,000 -12.5%(5,000) Toronto142,000142,000 214,000 50.7%72,000 Adjala / Mono Carryforward levy-Peel 104,200(5,662)108,000 3.6%3,800 York90,000(59,644)148,000 Durham68,9005,835 62,000 Toronto235,4005,798 293,000 24.5%57,600 Adjala / Mono - - Deficit / (Surplus)(63,434)(614,207) - NOTES: 2009 BUDGET 2009 will have completed studies and implementation of works will begin NOTES: 2008 VARIANCES Many projects delayed but funds committed for deliverables in 2009 69 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGETDIVISION: Watershed Management Page 54 GROUP:CapitalACTIVITY: Public Use Infrastructure 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Retrofits/Construction221,0007,429(213,571)226,000 2.3%5,000 GEN DEV:PICNIC TABLE MATERIALS34,43634,436 KORTRIGHT:GLASS HOUSE REPAIRS(19)(19) KCC: FIRE CODE COMPLIANCE372372 LAKE ST.GEORGE CFC:DAVIES HALL3,1403,140 LK.ST GRG:FIRE CODE COMPLIANCE6,350 LK.ST. GEORGE UPGRADES17,700 HEART LK:PICNIC ROOF-BRCHVW 232,62732,627 - BM: PICNIC SHELTERS2,2502,250 CAMPGROUND-INDIAN NON-42059 $29,38129,381 INDIAN L:CAMPGROUND SERVICING476476 INDIAN L.SERVICING/LANDSCAPING2,2922,292 PEL LAND:HEART L PLAN To419-49 CLMT:FLOOR RESURFACE/CARPETS25,779 CA PLAN:GLEN MAJOR MNGMNT PLAN69,16869,168 NURSERY RELOCATION PROJECT80,75380,753 Move to Other Buildings Page(80,753)(80,753) Boyd Offfice Water SupplyNo activity - Humber Arboretum100,000(100,000)100,000 1c) Internal Municipal(10,000) Covered from Other Programs(145,167)(145,167) - 427,000235,402(231,428)449,000 5.2%22,000 FUNDING SOURCES: Program/User fees - Reserves100,000(100,000)100,000 Interest Earnings - CFGT - Flowthrough15,90037,79521,895 54,000 239.62%38,100 Other - Municipal952952 - Other - Provincial - Other - Federal - Other - Donations/Fundraising1,0001,000 - Other - Non-Government Grants8,900-8,900 10,000 12.36%1,100 TBD 1 - TBD 2 - 124,80039,747(85,053)164,000 31.41%39,200 Capital levy Peel34,47834,478 34,634 0.45%156 York57,95057,950 58,688 1.27%738 Durham9,4169,416 9,458 0.45%42 Toronto198,107199,001894 197,170 -0.47%(937) Adjala/Mono49(49)50 2.04%1 Carryforward levy-Peel 7002,3661,666 -100.00%(700) York1,3503,9662,616 -100.00%(1,350) Durham24314,78114,538 (15,000)-6272.84%(15,243) Toronto9,3759,375 - Adjala/Mono-937100 -100.00%93 Deficit / (Surplus)(135,686)(175,515) - NOTES: 2009 BUDGET NOTES: 2008 VARIANCES 70 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 55 GROUP:Capital ACTIVITY: Other Facilities Retrofits 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Peel Campgrounds788,400441,430(346,970)555,000 -29.6%(233,400) ALBION CAMPGROUND (OLD 408-60 PEEL CAMPGR:ALBION HILL(40863)9,5779,577 Peel Washroom Upgrades357,100254,652(102,448)109,000 -69.5%(248,100) PEEL WASHROOM:HEART L (4083)93,04793,047 PEL WASHROOM:ALBION HILL(40865 Peel Conservation Land Planning178,300101,968(76,332)-100.0%(178,300) Archaeology Portion of Peel Conservation Planning74,00041,975 PEEL PLAN:CON LAND STRAT(40841 PEEL PLAN:BOLTON MANPLAN(4085136,37436,374 PEL PLN:PALGRAVE TR PLAN(4085261,05761,057 CLAIREVILLE TRAIL PLAN7,4557,455 CA IMPROVEMENT SERIES832832 Heart Lake Water Play Facility150,000195,07645,076-100.0%(150,000) Just Get Active 100,000(100,000)-100.0%(100,000) Peel: High Ropes & PlaygroundsNo activity - BAY ST.GOLF PLAYGROUND DONATIN90,00090,000 Peel Energy Efficiency Retorfitting100,00099,910(90)100,000 Peel KCC Campus/Energy Trail175,000133,493(41,507)217,000 24.0%42,000 1c) Internal Municipal - Covered from Other ProgramsNo activity - 1,922,8001,566,846(323,929)981,000 -49.0%(941,800) FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough90,20090,200 - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - 90,20090,200 - - Capital levy Peel1,072,0001,072,000 593,000 -44.7%(479,000) York - Durham - Toronto - Adjala/Mono Carryforward levy-Peel 850,800404,737(446,063)388,000 -54.4%(462,800) York Durham Toronto Adjala/Mono - - Deficit / (Surplus)(91)31,934 - NOTES: 2009 BUDGET Peel Campground Budget & Carryforward - AH Pool and Water Play Facility in progress - scheduled completion Spring 2009. No 2009 budget for Just Get Active & Heart Lake Water Play - completed in 2008. NOTES: 2008 VARIANCES Peel Campground & Just Get Active Carryforward - AH Pool and Water Play Facility in progress - scheduled completion Spring 2009. Peel KCC Energy Trail Carryforward - completion of wind turbine - scheduled completion Spring 2009. 71 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 56 GROUP:Capital ACTIVITY: Drinking Water System Upgrades 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Water System Engineer Analysis - Peel water System Upgrades - York Drinking Water: Boyd - York Drinking Water: Bruce's Mill - York: Kortright Centre - Durham: Claremont - xxxxxxxx - No projection given - FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - - Capital levy Peel York Durham Toronto Adjala/Mono Carryforward levy-Peel ` Deficit / (Surplus) - NOTES: 2009 BUDGET NOTES: 2008 VARIANCES 72 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 57 GROUP:Capital ACTIVITY: Other Building Projects 20082008BUDGET2009BUDGETBUDGET BUDGET ACTUALS VARIANCE BUDGET CHG.CHG. $$$$%$ GROSS EXPENDITURES: Kortright Retrofit467,000.00211,985.51(255,014.49)933,600.00 99.9%466,600.00 28,647.9828,647.98 - No activity - No activity - KCC Sustainable House Construction2,000,000.001,033,681.68(966,318.32)39,500.00 -98.0%(1,960,500.00) 47,579.8547,579.85 6,900.00 -6,900.00 No activity - - Nursery Relocation80,753.0080,753.00 - Boyd Office Workshop /Storage Construction 150,000.00 -150,000.00 - - - 1c) Internal MunicipalNo activity - Covered from Other Programs(15,000.00)(15,000.00) - 2,467,000.001,387,648.02(1,079,351.98)1,130,000.00 -54.2%(1,337,000.00) FUNDING SOURCES: Program/User fees - Reserves 150,000.00 -150,000.00 Interest Earnings - CFGT - Flowthrough84,151.6384,151.63 - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising2,000,000.0081,973.28(1,918,026.72)-100.0%(2,000,000.00) Other - Non-Government Grants(346,966.84)(346,966.84) - Lease revenue605,095.00605,095.00 - - 2,000,000.00424,253.07(1,575,746.93)150,000.00 -92.5%(1,850,000.00) Capital levy Peel - York250,000.00250,000.00 250,000.00 Durham9,347.009,347.00 9,347.00 Toronto207,143.00207,000.00(143.00)207,604.00 0.2%461.00 Adjala/Mono49.0049.00 49.00 Carryforward levy-Peel 461.0070,364.5769,903.57 40,899.00 8771.8%40,438.00 York175,521.84 247,302.00 Durham23,522.67 19,105.00 Toronto146,798.96 205,643.00 Adjala/Mono37.91 51.00 - Deficit / (Surplus)80,753.00426,634.38 - NOTES: 2009 BUDGET Sustainable House budget differed considerably from actual cost. NOTES: 2008 VARIANCES Nursery Relocation: Extra work for generator, photovoltaic, truckport. 73 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed ManagementPage 59 GROUP:Capital ACTIVITY: Oak Ridges Moraine Corridor Park 20082008Diff.2009 BUDGET Actuals Actuals BUDGET % CHG.$ CHG. $$$ GROSS EXPENDITURES: Park Management Plan28,10011,664(16,436)16,000 -43.1%(12,100) Terrestrial Field Inventories10,30029,36519,065 21,000 103.9%10,700 Trail Construction4,700153,595148,895 20,000 325.5%15,300 Park Legal Fees2,3252,325 - Park Habitat Restoration166,0001,100(164,900)266,000 60.2%100,000 Park Reforestation101,500 83,480(18,020)-100.0%(101,500) Developers Contribution AgreementNo Activity 325,000 -325,000 Park Restoration ORM Foundation19,27019,270 21,000 -21,000 xxxxxx No Activity - 310,600300,797(9,803)669,000 115.4%358,400 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal28,10011,664(16,436)16,000 -43.1%(12,100) Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants282,500289,1346,634 653,000 131.2%370,500 TBD 1 - TBD 2 - 310,600300,797(9,803)669,000 115.4%358,400 Capital levy Peel York Durham Toronto Adjala/Tos Carryforward levy -Peel York Durham Toronto Adjala/Tos Deficit / (Surplus) - NOTES: 2009 BUDGET Carry forward of developer's funds for park development Continue to implement park development plans Continue to receive developers funds as per agreemnt NOTES: 2008 VARIANCES Planning funds to be deferred for future use Restoration funds to be deferred until agreed plans are developed, approvals granted and schedule determined Continued to receive developers funds as per agreement 74 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Watershed Management Page 60GROUP:CapitalACTIVITY: BCPV Retrofit and Attraction Development 20082008Diff.2009 BUDGET Actuals Actuals BUDGET % CHG.$ CHG. $$$$ GROSS EXPENDITURES: BCPV RETROF.CAP:VISITOR CENTRE343,605343,605 BCPV Attraction development4,7104,710 - BCPV ATTRACTION:SITE SERVICING8585 EVENTS PAVILLION3,247 BCPV Retrofit563,50092,902(470,598)361,000 -35.94%(202,500) BCPV:DALZIEL BARN WORK13,91813,918 BCPV:JOHN DALZIEL/HELEN HOUSE426426 BCPV:JAMES DALZIEL(AGNEW)WORK16,88016,880 FALL FROLIC FUNDED PROJECTS13,42313,423 BC RETRO: ROOF PROJECTS10,72410,724 BC RETRO: MILL REPAIRS2,164 BCPV: DISCOVERY CENTRE1818 TOWN HALL26,38526,385 BC RETRO:MISC.SMALL PROJECTS15,87015,870 563,500544,357(24,553)361,000 -35.94%(202,500) FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising21,60721,607 - Other - Non-Government Grants - TBD 1 - TBD 2 - 21,60721,607 - Capital levy Peel York Durham Toronto350,000350,000 350,000 Adjala/Mono Carryforward levy-Peel - York Durham Toronto213,500172,751 11,000 Adjala/Mono - ` Deficit / (Surplus)(46,160) - NOTES: 2009 BUDGET Carryforward work completed in 2008. NOTES: 2008 VARIANCES Funding for visitor centre roof, event pavillion retofits, and ceilings repairs in town hall. 75 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Finance and Business Development Page 61 GROUP:Capital ACTIVITY: Information Technology Project 20082008Diff.2009 BUDGET Actuals Actuals BUDGET % CHG.$ CHG. $$$$ GROSS EXPENDITURES: IT Project500,000345,913(154,087)400,000 -20.00%-100,000 xxxxxxxx - xxxxxxxx - xxxxxxxx - xxxxxxxx - xxxxxxxx - xxxxxxxx - xxxxxxxx - 500,000345,913(154,087)400,000 -20.00%(100,000) FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - Capital levy Peel45,97145,971 46,179 0208 York77,26777,267 78,250 0983 Durham12,55412,553(1)12,611 057 Toronto264,142264,000(142)262,894 0(1,248) Adjala/Mono6611549 66 Carryforward lev 17,600(6,533)(24,133)-1(17,600) York29,300(10,950) Durham4,800(1,739) Toronto48,275(34,743) Adjala/Tos25(28) - Deficit / (Surplus (129,860) - NOTES: 2009 BUDGET Some work carried forward into 2007. NOTES: 2008 VARIANCES Some funds held for replacing Accounting System in 2009+ 76 TORONTO AND REGION CONSERVATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Finance and Business Development Page 62 GROUP:Capital ACTIVITY: Major Facilities Retrofits 20082008Diff.2009 BUDGET Actuals Actuals BUDGET % CHG.$ CHG. $$$$ GROSS EXPENDITURES: Administrative Office Retrofits700,00045,844(654,156)1,105,000 57.86%405,000 Biofilter Wall - Relocation To Boyd 47,73447,734 - Downsview Office35,57035,570 - RES.SERVICE:FUR135,686135,686 - New Administrative Office Design/Build4,5754,575 115,000 -115,000 xxxxxxxx - xxxxxxxx - 700,000269,409(430,591)1,220,000 74.29%520,000 FUNDING SOURCES: Program/User fees - Reserves - Interest Earnings - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Non-Government Grants - TBD 1 - TBD 2 - - Capital levy Peel57,46457,464 184,268 2126,804 York96,58496,584 117,375 020,791 Durham15,69315,693 18,916 03,223 Toronto330,178332,0001,822 394,341 064,163 Adjala/Mono8181 100 019 Carryforward levy-Peel 25,100(26,887)(51,987)57,300 132,200 Carryforward levy-York42,200(45,161)96,400 Carryforward levy-Durham7,000(7,300)15,700 Carryforward levy-Toronto125,660(153,027)335,600 Carryforward levy-Adjala/Mono40(37) - Deficit / (Surplus)(380,426) - NOTES: 2009 BUDGET Only Peel approves 09 funding for new Administrative Office Design/Build. NOTES: 2008 VARIANCES Unspent funds held until new Admin. Office building plans & financing sorted out 77 TORONTO AND REGION CONSERCATION AUTHORITY 2009 CAPITAL BUDGET DIVISION: Finance and Business Development Page 63 GROUP:Capital ACTIVITY: Land Acquisition & Related Projects 20082008Diff.2009 Budget Actuals Actuals Budget % Chg.$ Chg. $$$$ GROSS EXPENDITURES: Waterfront Open Space 500,00052,159(447,841)500,000 Acquisition - Greenspace Strategy 4,750,0006,092,4861,342,486 4,750,000 Natural Areas Protection 3,2483,248 - ORC Repairs 662,400355,862(306,538)307,000 -53.7%(355,400) Peel Land Care 836,000775,953(60,047)1,182,000 41.4%346,000 1c) Internal Municipal - 1b) Internal Revenue(67,098) - 6,748,4007,212,610531,308 6,739,000 -0.1%(9,400) FUNDING SOURCES: Program/User fees - Reserves74,15774,157 - Interest Earnings3,8263,826 - CFGT - Flowthrough1,280,3771,280,377 - Other - Municipal3,900,0004,774,500874,500 3,890,000 -0.3%(10,000) Other - Provincial1,162,4003,248(1,159,152)807,000 -30.6%(355,400) Other - Federal - Other - Donations/Fundraising500,000(500,000)500,000 Other - Non-Government Grants(157,234)(157,234) - Other - Internal - Land Sales proceeds250,000(250,000)850,000 240.0%600,000 5,812,4005,978,872166,472 6,047,000 4.0%234,600 Capital levy Peel847,493847,493 1,161,699 37.1%314,206 York19,31719,317 21,519 11.4%2,202 Durham3,1393,139 3,468 10.5%329 Toronto66,03567,000965 72,296 9.5%6,261 Adjala/Mono1616 18 12.5%2 Carryforward levy-Peel (60,047)(60,047)33,000 -33,000 York Durham Toronto Adjala/Tos Deficit / (Surplus)356,819423,917(600,000) -(600,000) NOTES: 2009 BUDGET Budget based on the Greenlands Acquisition Project for 2006-2010 Peel Land Care now includes funding for Heart Lake and Cultural Heritage Master Plan. The ORC repairs relate to a one time grant from the provine to upgrade houses in the Bob Hunter Park. NOTES: 2008 VARIANCES Delay in removing tenant holds up some work which will be finished in 2009. _________________________________________ 78 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD RES.#C4/09 -2008 YEAR END FINANCIAL PROGRESS REPORT Provides information on Toronto and Region Conservation Authority's financial performance to December 31, 2008, in relation to the 2008 and 2009 budgets. Moved by:Bonnie Littley Seconded by:Ron Moeser IT IS RECOMMENDED THAT Toronto and Region Conservation Authority's (TRCA) Financial Progress Report dated December 31, 2008, be received. CARRIED BACKGROUND As part of TRCA's financial management process, staff provide to the Budget/Audit Advisory Board (BAAB) financial progress reports which compare actual financial performance to the annual budget. RATIONALE Staff has included in the 2009 Operating and Capital Budget communication 2008 actuals and budget information for comparison with 2009 budget. However, the Members should be aware that the 2008 actuals are subject to change. A schedule is being prepared with further detailed analysis of the 2008 actuals. The 2008 audited financial statements will be presented to the BAAB at their meeting to be held on June 12, 2009. Report prepared by: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca For Information contact: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca Date: April 9, 2009 _________________________________________ RES.#C5/09 -TANGIBLE CAPITAL ASSET ACCOUNTING STATUS UPDATE April, 2009. Update on the implementation of the tangible capital asset accounting changes required by Public Sector Accounting Board (PSAB) Section PS 3150. Moved by:Bonnie Littley Seconded by:Maja Prentice IT IS RECOMMENDED THAT the Tangible Capital Asset Accounting (TCAA) update, dated April 6, 2009, be received. CARRIED 79 BACKGROUND New accounting requirements recommended by the Public Sector Accounting Board (PSAB) and approved by the Canadian Institute of Chartered Accountants, are directed at aiding municipalities and government bodies in better managing their tangible capital assets. Beginning with the 2009 financial reports, all municipalities and government bodies are required to record and report their tangible capital assets in their financial statements. Capital expenditures are to be recognized as capital assets and amortized over their expected useful life. As mentioned in the report to the Authority on January 27, 2009 titled Tangible Capital Asset Accounting Update, the TCAA policy is in draft format until reviewed by the external auditors. First Phase Update: Attached is the draft policy, for information. This draft is to be reviewed by the external auditors prior to the next Budget/Audit Advisory Board meeting. Regarding the Land Asset category, external verifications regarding land have been received from MPAC (Municipal Property Assessment Corporation). This verification is being used as a completeness test in order to compare the MPAC listed properties with TRCA records and ensure all properties are captured. Of the more than 4,000 TRCA-owned properties, over 800 were acquired by TRCA through $2 transfers. PSAB 3150 requires these properties to be recorded at market value as at the date of acquisition. A third party evaluation has taken place to provide general values for these types of acquisitions and is being input to the asset register. The land valuation is anticipated to be complete by the end of May 2009. Second Phase Update: Transactions from January 1, 2009 are being monitored. New accounts have been created for the collection of the asset data. The asset information will be collected from the financial system and recorded into the asset register. The asset register is an Excel spreadsheet maintaining the information required for the financial reporting purpose. DETAILS OF WORK TO BE DONE Staff will report to the Budget/Audit Advisory Board at the next meeting with a final version of the TCAA policy. Report prepared by: Janice Darnley, extension 5768 Emails: jdarnley@trca.on.ca For Information contact: Janice Darnley, extension 5768 Emails: jdarnley@trca.on.ca Date: April 07, 2009 Attachments: 2 80 Attachment 1 Draft Tangible Capital Asset Accounting Policy Toronto and Region Conservation Authority Tangible Capital Asset Policy April 6, 2009 Table of Contents 1.0Purpose 3 2.0Background3 3.0Authority 3 4.0Definitions and Terminology3 5.0Asset Categories/Types for TRCA5 6.0Policy Statements7 7.0Disclosure Requirements12 8.0Management of Assets13 9.0Review Schedule14 Schedule A – Classification of Assets 81 Tangible Capital Assets Accounting Policy 1.0Purpose The purpose of this policy is to provide the accounting guidelines for consistent recording and reporting of tangible capital assets in all Departments at the Toronto and Region Conservation Authority as required by the Public Sector Accounting Board Section PS 3150. It will guide the preparation of the financial statements that will comply with generally accepted accounting principles for tangible capital assets. 2.0 Background PSAB Section PS 3150 requires the cost and accumulated amortization of the costs of tangible capital assets to be reported as non-financial assets in the Statement of Financial Position and the annual amortization costs of tangible capital assets be reported as expenses in the Statement of Operations. PSAB Section PS 3150 is effective for the fiscal years beginning after January 1, 2009. The objective of Section PS 3150 is to require the accounting treatment of tangible capital assets so that users of the financial statements can familiarize themselves about the organization’s investments in its tangible capital assets and the changes in those investments over time. The principal issues in accounting for tangible capital assets are the recognition of the assets, the determination of their carrying amounts and the recognition of any amortization charges and impairment losses. 3.0Authority The TCAA Policy is approved by the Board and implemented by the CAO. The CAO has the authority to make administrative amendments. Future amendments that will significantly change the policy will be brought to the appropriate Board meeting. 4.0Definitions and Terminology 4.1Tangible Capital Assets: 4.1.1Definition: Tangible Capital Assets are non-financial assets having a physical substance that: a)are used on a continuing basis in the operations; b)are used in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets; c)have useful lives extending beyond one year; and d)are not for resale in the ordinary course of operations. 82 4.1.2Key Elements: The key elements for the TRCA’s definition of tangible capital assets include: a)they are economic resources controlled by the TRCA; b)they result from past transactions or events: c)they embody future economic benefits that are expected to be realized; d)they are held for own use on a continuing basis and not for resale in the ordinary course of business; and e)they have economic lives beyond one accounting period. The concept of control of an asset’s economic benefit is key in determining recognition in the financial statements. Ownership and control are not synonymous. Some indicators of control include, but not limited to: the organization that is the beneficiary of the future economic benefits from the asset, do terms of contracts transfer substantially all benefits and risks of ownership to the organization, is the organization responsible for the asset’s performance, availability, maintenance, renewal, replacement, obsolescence, environmental liability etc. 4.1.3Criteria: Before an item can be recognized as a tangible capital asset for financial reporting purpose, it must satisfy two criteria: a)it must satisfy the definition of a tangible capital asset; and b)it must have a cost or other value that can be reliably measured. Items whose value is not measurable or reasonably estimable cannot be recognized within the financial statements totals. Although they should be mentioned in the Notes to the financial statements. 4.2Amortization The cost, less any residual value, of a tangible capital asset with a limited life should be amortized over its useful life in a rational and systematic manner appropriate to its nature and use. 4.3Improvements/Betterments: Improvements or Betterments are subsequent expenditures on tangible capital assets that: a)increase previously assessed physical output or service capacity; b)lower associated operating costs; c)extend the useful life of the asset, or d)improve the quality of the output. 83 4.4Pooled Assets: Pooled assets are assets that have individual unit value below the capitalization threshold but have a material value as a group. Normally recorded as a single asset with one combined value. Each unit may be recorded individually in the asset register for monitoring and control purposes. Examples are personal computers, furniture, or equipment. 4.5Fair Value: The amount of consideration that would be agreed upon in an arm’s length transaction between knowledgeable, willing parties who are under no compulsion to act. 5.0Asset Categories/Types for TRCA 5.1Tangible Capital Assets For the TRCA, tangible capital assets include: a) land, b) land improvements, c) buildings, d) machinery and equipment, e) infrastructure, f) vehicles and g) capital work in progress. 5.1.1Land Real property in the form of a plot, lot or area. Includes all expenditures made to acquire land and to ready it for use where the improvements are considered permanent in nature and includes purchase price, closing costs, grading, filling, draining, and clearing, removal of old buildings (net of salvage), assumption of liens or mortgages, and any additional land improvements that have an indefinite life. The costs associated with improvements to land are added to the cost of the land if those improvements can be considered permanent (such as re-grading or filling of the land). Excludes: forests, water and other mineral resources and land held for resale. Includes land for administrative buildings, parks, playground fields and open space. 5.1.2Land Improvements Land improvements consist of betterments, site preparation and site improvements (other than buildings) that ready land for its intended use, which generally decay or break down over time. Land improvements that are removable and can degrade or deplete over the course of time through use or due to the elements, should be separately capitalized and their value amortized over the useful life of the improvement. Examples include construction of driveways, landfill site development, bike paths in parks, drop off locations, sidewalks, fencing, patios, water fountains, outdoor swimming or wading pools, ball diamonds, soccer fields, irrigation systems, tennis courts etc. 5.1.3Buildings and Building Improvements Buildings include all structures that provide shelter from the elements which function independent of an infrastructure network. This category includes capital and betterments to general capital buildings that are owned by the authority. Examples include sport and recreation facilities, office buildings, pavilions, change rooms, park washrooms, concession buildings, band shells, ticket kiosks etc. 5.1.4 Machinery and Equipment An apparatus, tool, device, implement or instrument that likely uses energy to facilitate a process, function or completion of a task. It may be installed within a building but is generally capable of being moved and reinstalled at a different location. It can include furniture, computers and office equipment. 5.1.5 Infrastructure Are linear assets that are generally constructed or arranged in a continuous and connected network. Examples are: surface systems such as roads, sidewalks, bridges, drainage ditches, and street lights, and underground systems. 5.1.6 Vehicles A means of transportation, usually having wheels for transporting persons or things or designed to be towed behind such an apparatus. Often require a license. Includes automobiles, trucks, motorcycles, boats etc. 5.1.7 Capital Work in Progress The cost of tangible capital assets under construction, constructed or in an uncompleted process of acquisition that are not yet in service. 5.2 Donated or Contributed Assets Donated or contributed assets meet the criteria for recognition as tangible capital assets as these assets embody an expected future economic benefit that the TRCA will control. The cost of donated or contributed assets that meet the criteria for recognition is equal to the fair value at the date of construction or contribution. Fair value may be determined using market or appraisal values. Cost may be determined by an estimate of replacement cost. Ancillary costs should be capitalized. In unusual circumstances, where it is impossible to estimate its fair value, the tangible capital asset would be recognized at nominal value. 5.3 Works of Art and Historical Treasures The cost of items of historical significance or works of art are not consumed in the normal operations nor is it possible to estimate the future economic benefit associate with these items. These items will not be recognized as tangible capital assets but the existence of these units should be disclosed in the notes to the financial statements. Buildings declared as heritage sites may be included in this asset classification. Therefore, the TRCA will specifically exclude all artifacts, antiques, works of art and buildings of historical significance such as those at Black Creek Pioneer Village and Bruce's Mills as part of Tangible Capital Assets. 84 85 5.4Capital Lease: A lease with contractual terms that transfers substantially all the benefits and risks inherent in ownership of property to the TRCA. Substantially all of the benefits and risks of ownership are transferred to the lessee, and one or more of the following conditions must be met: a)There is reasonable assurance that the TRCA will obtain ownership of the leased property by the end of the lease term. b)The lease term is of such as duration that the TRCA will receive substantially all of the economic benefits expected to be derived from the use of the leased property over its life span, c)The lessor would be assured of recovering the investment in the leased property and of earning a return on the investment as a result of the lease agreement. 6.0 Policy Statements 6.1Capitalization Thresholds Tangible capital assets should be capitalized according to the following thresholds: Asset CategoryMinimum Threshold Land No threshold Buildings (excludes those deemed historically significant) No threshold Infrastructure $5,000 Machinery and Equipment $1,000 Vehicles $5,000 Improvements/Betterments of existing assets $5,000 6.2 Valuation Tangible capital assets should be recorded at historical cost or estimated historical cost if the actual historical cost is unknown. The historical cost of tangible assets includes all costs directly related to the acquisition, construction, development or improvement to the tangible asset. It includes all costs directly attributable to bringing the tangible capital asset to a condition ready for use. 6.2.1Costs These costs may include, but are not limited to: a)direct material and labour costs incurred during construction of a tangible capital asset; b)professional fees charged by an outside third party for services rendered such as appraisal, application, survey, inspection, design, engineering, architectural, environmental assessments and other similar types of activities; 86 c)an appropriate share of overhead and indirect costs such as salaries and wages that can be directly attributable to the acquisition, development and construction of a tangible capital asset; d)the costs of an improvement that is incurred subsequent to the initial acquisition or construction of a tangible capital asset, such as an addition of a lane to an existing road; e)land acquisition costs, such as purchase price, appraisal fees, brokerage fees, survey fees and legal fees; f)interest costs incurred by borrowing during the acquisition, construction or production of the asset to get the asset ready for its intended use. Once the asset is operational, the interest costs are no longer to be capitalized; g)miscellaneous costs such as handling, freight and transportation insurance charges to the point of initial use, non-refundable taxes and duties; and h)net of any discounts or rebates. 6.2.2Administration Costs The administrative costs to put an asset into operation are to be capitalized, but general administrative overhead not directly attributable to the asset is not to be capitalized. 6.2.3Estimating When the historical cost cannot be accessed or identified, the following are methods that may be used to determine a reasonable estimate for the historical cost. discounted reproduction cost (measures the current cost of reproducing the same asset into the same physical form and discounted to the year of acquisition using an index); discounted replacement cost (measures the current cost of replacing the asset in a different physical form but with the same productive capacity and then discounted to the year of acquisition using an index); or professional appraisal (a professional assessment of what an asset is worth based on its current age and condition. This value is then discounted to the cost at the time of acquisition using an index). For audit purposes, a consistent method will be applied across an asset category when applying cost estimation. 6.2.3Discounting The indices applied to discount to estimate value will be an index such as the Consumer Price Index or an industry specific index such as the Public Work Index and applied across the asset category. 6.3Componentization Many tangible capital assets consist of a number of components. In complex assets, the TRCA can break the asset into unique components. 87 Tangible capital assets may be accounted for using either the single asset approach or component approach. Whether the component approach is to be used will be determined by the usefulness of the information versus the cost of collecting and maintaining information at the component level. Factors to be used to consider a component approach include: a)Major components have significantly different useful lives and consumption patterns than the related tangible capital asset. b)Value of components in relation to the related tangible capital asset. 6.4Amortization The cost, less any residual value, of a tangible capital asset with a limited life should be amortized over its useful life in a rational and systematic manner appropriate to its nature and use. The amortization method and estimate of useful life of the remaining unamortized portion should be reviewed on a regular basis and revised when the appropriateness of a change can be clearly demonstrated. Generally, a straight-line method for calculating the annual amortization is applied. Under this method, the cost of the asset is written off and expensed evenly over the useful life of the asset. Annual amortization is equal to the cost of the tangible capital asset minus residual value, divided by useful life. Other methods allow more amortization in early years in the life of the asset than in later years. Some apply the same percentage each year while the basis declines, or apply different percentages each year while the basis remains the same. Amortization may be calculated for a category of assets, a pool of assets or individual assets. Once a method for a particular asset is chosen, it must generally be used for the life of the asset. Schedule of Amortization Methods: Asset CategoryMethod of Amortization Asset Category Method of Amortization Land Not Applicable Machinery and Equipment Straight Line Land Improvements Straight Line Infrastructure Straight Line Buildings Straight Line Vehicles Declining Balance Capital Works in Progress Not Applicable 6.5Disposal Disposals of tangible capital assets may occur by sale, trade-in, destruction, loss or abandonment. They are a reduction in an existing tangible capital asset. 88 Disposals of tangible capital assets are to be made in accordance with the TRCA Purchasing Policy sections 1.18 and 1.19. Upon disposal of whole or part of a tangible capital asset, the asset register and accounting records must be adjusted to record the loss/gain on disposal. The date of the disposal, the method of disposal and selling price, if appropriate, must be recorded. 6.6Impairment of Assets When conditions indicate that a tangible capital asset no longer contributes to the operations or the value of the future economic benefit is less than its net book value, the cost of the tangible capital asset should be reduced. The net write-downs associated with these impairments should be recorded as expenses. A write-down is an adjustment to the cost of an asset. A corresponding adjustment is made to the accumulated depreciation and the net adjustment is reported as an expense in the statement of operations. The revised cost of the asset should be amortized over the remaining useful life of the asset. 6.7Estimated Useful Life A tangible capital asset must have an estimated useful life greater than one reporting period to be considered for capitalization and amortization. All tangible capital assets except land will be assigned a useful life appropriate to that asset. Land has an unlimited useful life and is not subject to amortization. Estimated useful life means the estimated number of months or years that an asset will be able to be used for the purpose for which it was purchased or constructed. The physical life of a tangible capital asset may extend beyond its useful life. Estimating useful life of tangible capital assets is a matter of judgment based upon experience and should be applied on a consistent basis. Factors to be considered in estimating the useful life of an asset include: a)expected future usage; b)technical obsolescence; c)expected wear and tear through the passage of time; d)Maintenance program; e)Geological conditions; f)Capacity versus actual usage; g)Changes in demand for services; and h)Condition of existing comparable items. The service potential of a tangible capital asset is normally consumed through usage. However, factors such as obsolescence, excessive wear and tear, deferral of regular maintenance or other events could significantly diminish the service potential that was originally anticipated. The estimated useful life of a tangible capital asset category and remaining useful life of individual tangible capital assets should be reviewed on a regular basis and revised when appropriate. 6.8 Repair or Maintenance Repair or Maintenance expenses are incurred to repair or maintain the pre-determined service potential of a tangible capital asset to the end of its current useful life. These expenses do not enhance the functionality, capacity, usability, quality or efficiency of the tangible capital asset. Such costs should be recorded as an expense in the fiscal year in which they were incurred. Repair and Maintenance expenses include: a) replacement of individual units or parts of a tangible capital asset due to age, wear and tear and damage in order to maintain the tangible capital asset in the operating condition without significantly enhancing the functionality, capacity, usability and efficiency of the tangible capital asset; b) costs incurred to service or maintain the tangible capital asset until the end of its estimated useful life, where the estimated useful life is expected not to extend beyond a fiscal year; c) repairs, to restore tangible capital assets to prior condition; d) routine cleaning and servicing of equipment; and e) Costs that must be incurred in order to realize the benefits previously projected from the tangible capital asset. Costs that maintain the existing service level of an asset should be expensed in the fiscal year incurred and not recorded as a cost of the asset. 6.9 Improvements or Betterments The cost of an asset will also include subsequent improvements or betterments. These are costs incurred to enhance the service potential of an existing tangible capital asset when: a) there is an increase in the previously assessed physical output or service capacity; b) associated operating costs are lowered; c) the useful life of the property is extended; or d) the quality of the output is improved. Costs for improvements or betterments should be recorded as a capital asset. Recording of improvements or betterments as part of an existing asset will be added to the existing tangible capital asset. In some cases, a partial disposal of the existing asset that was improved will occur which needs to be removed from the asset base. All other expenditures beyond the description of improvements/betterments are considered a repair or maintenance and expensed in the current year. 89 90 6.10Capital Work in Progress The cost of a tangible capital assets which meet the related threshold and are under construction or preparations that are not complete and not ready to be made operational should be recorded as Capital Work in Progress in the financial statements. Amortization should not be recorded on any work in progress until it is transferred into the specific tangible asset category on the asset register indicating it is operational. 6.11Acquisition Date The acquisition date of a tangible capital asset is the earliest of: a)the date on which the tangible capital asset being constructed is complete and ready for use; or, b)the date the legal ownership of the tangible capital asset is transferred to the TRCA. 7.0 Disclosure Requirements 7.1Financial Statements The financial statements should disclose the following items for each major tangible capital asset category: a)cost at the beginning of the fiscal year; b)additions during the fiscal year; c)disposals during the fiscal year; d)the amount of any write-down in the fiscal year; e)the amount of amortization of the costs of tangible capital assets for the fiscal year; f)accumulated amortization at the beginning and end of the fiscal year; and g)net carrying amount at the beginning and end of the fiscal year. The financial statements should also disclose the following information: a)the amortization method used, including the amortization period or rate for each major category of tangible capital assets; b)the net book value of tangible capital assets not being amortized because they are Capital Work in Progress or have been removed from service; c)the nature and amount of contributed tangible capital assets received in the fiscal year and recognized in the financial statements; d)the nature and use of tangible capital assets recognized at nominal value; f)the nature of the works of art and historical treasures held by the TRCA; and g)the amount of interest capitalized in the fiscal year. 91 7.3Leased Assets Leased assets that are capital leases and meet the definition of a tangible capital asset are accounted for as both a tangible capital asset and as a liability. The value of the leased tangible capital asset and the amount of the lease liability, recorded at the beginning of the lease term, would be the present value for the minimum lease payments, excluding the portion relating to executory costs. 7.4Surplus Assets When assets have been deemed surplus, they are no longer matching the definition of tangible capital asset. The assets and its related amortization can be disclosed separately from tangible capital assets until disposal. When disposed, the reporting should follow the disposal guideline of 5.5 above. 8.0Management of Assets 8.1Inventory Records An inventory record of capital assets is required and will be recorded on an asset register. At a minimum, each inventory record should include: a)identification number; b)description; c)asset category; d)cost or estimated cost; e)estimated useful life; f)salvage value; g)year of acquisition; h)method of acquisition The record should also indicate the department which manages the asset. The inventory should be continuously updated for activity and implement an inventory count on a regular basis. 8.2Asset Register The Asset Register will be maintained on an ongoing basis, starting in 2009 in order to maintain accurate records. Each Asset Type will have an associated staff responsible for the regular maintenance, documentation and disposal. 8.3Inventory Count An inventory count of moveable assets should be undertaken on a regular basis and the corresponding asset count should be updated accordingly (recognition/write-downs). 92 9.0Review Schedule Threshold and Amortization Methods are to be reviewed TRCA staff with the external auditors: Asset CategoryFrequency Land Not Applicable Land Improvements Every 5 Years Buildings Every 5 Years Machinery and Equipment Every 3 Years Infrastructure Every 3 Years Vehicles Every 3 Years The threshold may be increased annually by the level of the prior year’s inflation. _________________________________________ 93 TERMINATION ON MOTION, the meeting terminated at 11:20 a.m., on Friday, April 17, 2009. David Barrow Chair /ks Brian Denney Secretary-Treasurer THE TORONTO AND REGION CONSERVATION AUTHORITY MEETING OF THE BUDGET/AUDIT ADVISORY BOARD #2/09 June 22, 2009 The Budget/Audit Advisory Board Meeting #2/09, was held by conference call, on Monday, June 22, 2009. The Chair Gerri Lynn O'Connor, called the meeting to order at 9:01 a.m.. PRESENT VIA CONFERENCE CALL David Barrow Member Ron Moeser Member Gerri Lynn O'Connor Chair Maja Prentice Member ABSENT Bonnie Littley Member RES.#C6/09 - MINUTES Moved by: Maja Prentice Seconded by: David Barrow THAT the Minutes of Meeting #1/09, held on April 17, 2009, be approved. CARRIED SECTION I - ITEMS FOR AUTHORITY ACTION RES.#C7/09 - AUDITED FINANCIAL STATEMENTS 2008 The 2008 audited financial statements are presented for the Budget/Audit Advisory Board's approval and recommendation to the Authority. Moved by: Maja Prentice Seconded by: David Barrow THE BOARD RECOMMENDS TO THE AUTHORITY THAT the transfer of funds from reserves in the amount of$31,275 during 2008, as outlined in the schedule to the financial statements entitled "Continuity of Reserves", be approved; 94 AND FURTHER THAT the 2008 audited financial statements, as presented, be approved, signed by the Chair and Secretary-Treasurer of Toronto and Region Conservation Authority (TRCA), and distributed to each member municipality and the Minister of Natural Resources, in accordance with subsection 38 (3) of the Conservation Authorities Act. CARRIED BACKGROUND The financial statements of TRCA for 2008 are presented for approval. The accounting firm of Grant Thornton LLP, has completed its audit and has included with the financial statements an unqualified auditor's report, dated May 29, 2009. The draft audited financial statements are presented as attachment 1 to the report. Grant Thornton has also provided a report to the board, entitled, "Report to the Budget/Audit Advisory Committee - Communication of Audit Results", which is included as Attachment 2. This report addresses various matters, including overall audit strategy, auditor responsibilities during the audit, financial statement misstatements and other matters of interest to the board. As noted in Appendix B, Internal Control Letter, there were no new internal control findings for 2008. A representative from Grant Thornton LLP will be in attendance to present the auditor's report on the 2008 financial statements. RATIONALE Deficit position: For the year ended December 31, 2008, revenues exceeded expenditures by a modest amount of$58,298, decreasing the cumulative deficit from $2,524,722 to $2,466,424 as outlined in the table below. (RSC refers to the Restoration Services Centre.) The chart distinguishes the portion of the 2008 TRCA results attributable to the construction of the RSC from general operating results. Budget Actual Deficit, beginning of the year ($2,524,722) ($2,524,722) 2008 surplus (deficit) - general 400,000 (407,136) 2007 operating surplus re: RSC 200,000 546,187 Less: 2008 Construction Costs - (80,753) Deficit, end of year ($1,924,722) ($2,466,424) 95 TRCA incurred a deficit of$407,136 for the year, excluding activity relating to the RSC (as explained below). A number of negative variances contributed to this final deficit position, most notable of which is the shortfall of general Living City funding from The Conservation Foundation of Greater Toronto (CFGT) in the amount of$769,500. Planning fees were less than the budget by $431,000, as two major master environmental servicing plans were delayed. Further, revenues fell short of budget in a number of other programs, such as gate attendance in the parks (wet summer weather) and food services at Black Creek Pioneer Village. On the positive side, TRCA received an unexpected gain on the sale of its milk quota licence at Albion Hills Field Centre in the amount of$434,000 and due to increased contract work and more thorough application of the project surcharge, administrative and overhead recoveries exceeded budget by $442,000. Although significant cost curtailment did occur last year, it was not possible to completely offset the revenue shortfall, resulting in an overall deficit from operations in the amount of$407,136. Within the Restoration Services Division, special tree planting and restoration projects produced revenues in excess of expenditures in the amount of$546,187. The chart below provides the continuity in TRCA's deficit position as between the RSC project and general operating results: RSC General Cumulative Deficit, January 1, 2006 - ($589,750) ($589,750) 2006 construction costs, net of (680,840) - reserve allocations 2006 operating surplus (deficit) 321,414 118,512 (830,664) 2007 construction costs (1,125,448) - 2007 operating surplus (deficit) 365,979 (934,589) (2,524,722) 2008 construction costs (80,753) - 2007 operating surplus (deficit 546,187 (487,889) ($2,486,424) Deficit, December 31, 2008 ($653,461) ($1,832,963 The portion of the TRCA deficit attributable to the RSC building, $653,461, will be paid off over the next several years, which is consistent with the approval by the Authority to undertake this project. The 2009 operating budget provides $200,000 for this purpose. As for dealing with the deficit attributable to general operations, $1,832,963, the 2009 budget includes a surplus position of$400,000. As noted on the statement of financial position (page 3 of the financial statements), TRCA cash flows are sufficient to ensure no borrowing is required to finance the deficit. 96 Reserves: At Authority Meeting #9/03, held on November 28, 2003, Resolution #A254/03 approved a reserves policy including the establishment of the operating contingency reserve. Since then, the operating contingency reserve balance has grown from $871,667 to $1,498,303. Staff is of the opinion that this amount is insufficient to meet significant, unforeseen economic hardship which could negatively impact admission and retail revenues. As noted above, the 2009 budget provides for a surplus position of$600,000, which will serve to pay down the accumulated deficit for now and eventually for building up reserves. The Authority may choose to use the existing "Operating Contingency" reserve to offset all or any part of the accumulated deficit. Staff is of the opinion that it is prudent to fund repayment of the deficit as part of the annual budget rather than apply limited reserve funds to reduce the deficit. "Funds Held Under Revenue Sharing Policy" reserve decreased by $74,157 with the application of lands sale proceeds raised in prior years. The provincial rules which govern the use of this reserve are explained in note 7 to the audited financial statements. The "Continuity of Reserves" schedule on page 19 of the financial statement package, provides a summary of reserves balances as of December 31, 2008. Report prepared by: Rocco Sgambelluri, extension 5232 Emails: rsgambelluri @trca.on.ca For Information contact: Rocco Sgambelluri, extension 5232 Emails: rsgambelluri @trca.on.ca Date: June 15, 2009 Attachments: 2 97 Attachment 1 Financial Statements Toronto and Region Conservation Authority December 31 , 2008 98 Auditors' report Nano[LP a7C 1.7.61541bP315AW M3111 311 L]k1 .119 i-'ii: F FAM-1A wrraCrailKmLna TL lhL 'lcit]hc'rs of the Tomnto 1 egii ii l '{Fn.,;ervaiii WL have auLICtCLI tf]L wtaltelllCtit of financial position of lhi. Tomnto and Region Din 4ry:M inn . L]lhotit ("TRCA") as at December Jllher 3]- 2008 and the MatC1I1C tits cif i]C]ilClc'iil� ac'ti}iliLS and deficit and cash flows for the ycill- then ended, T Cetie financial MatC1I1C Cltw are the responsibility of TRC s inilll:lgcinc'nt- Our respcnsibiiity is to express an opinion on these i illat]c Cal] stiltlt]lcn]ts hascLI on our audit. We conducted our audit in accordance with Canadian generally accepted standiu-ds. Those standards rcq ia. that we Nan and perform an audit to obtain n ascnahle assurance whether the iii tnc iai statements are free of material misstatement. An audit includes LXatnin]n;7- on a test basis, evidence sllpporhhn i? the amounts unts and LICticLcsures in the i]nanciai statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall tinalncia] statct]lcn]t plCSC tit ation, In Our opinion, thee i]nanciai statements present fairly- in all ntateriai respects. the financial position of TRCA as at Dec•.cmtber 3l- 2(.0 and the JUSUits of its operations and its cash f'1cws for the year then ended in accordance with Canadian generally accepted accounting. prlt]cipies. Markham. Canada Chartered Ac'ccun]tallts May 2c)- ?(]( L) I.iLcnscd Public Accountants 99 Toronto and Region Conservation Authority Statement of Financial Activities and Deficit Year Ended December 31 2008 2008 2007 Budget Actual Actual (Note 1D) Expenditures Watershed management and health monitoring $ 12.10.300 $ 11,297,980 $ 15.503.116 Environmental advisory services 4.703.200 4,505,969 4.052,229 Watershed stewardship 16.2666.400 16,078,133 12.554,262 Courser:atiran land management. development and acquisition 20.629.000 25,158,698 18k44.488 Conservation and education programming 17.172,100 16,406,912 16.159.963 Corporate services 6.887.400 5,788,418 5.:07.710 Vehicle and equipment. net o1 usage charged - (50.145) 10.160 68.466.000 79.185.965 72.746,928 Revenue Municipal Levies 84.562.500 30,413,614 24.976111 Other 8,461,400 7,461,733 2.91 6,821 Government grants MNR transfer payments 646.300 845,753 846,753 Provincial-other 6,091,300 5,539,347 4.214,699 Federal 1.469,300 1,465,028 1.241,593 TRCA generated User fees.sales and admissions 15.027.600 13,767,194 13.440.279 Contract services 2.323,600 5,957,940 2.7575.58 Investment income 500,000 470,879 525,521 Proceeds from sale of properties 250.000 117,524 374.458 The Conservation Foundation of Greater Toronto 1.686.700 2,150,095 1.334.602 Donations and fundraising 2.986.300 542,004 1.382..758 Facility and property rentals 2.252.900 2,736,381 2.251.976 Canada Post Corporation agreement 269.400 9,872 3.721 Waterfront Toronto 11.116.600 5,962,436 13.771.773 Sales and property tax refunds 220.000 220,316 163.391 Compensation agreements 382.5.00 374,329 217.151 Sale of milk quota license - 434,162 - Sundry 726.200 744,381 696.016 39.288.000 79.212.988 71.227.980 Excess of expenditures over revenue 613.000 27,023 i1.513.948l Appropriations from(to)reserves(Page 20) (218.000) 31.275 1176.110 600.000 58,298 :1.694.058: Deficit. beginning of year 2524.22! (2,524,722) 153:-i0,664i Deficit. end of year $ {1.924.:22.' $ (2,466,424) $ x,2.524.722' 100 Toronto and Region Conservation Authority Statement of Financial Position December 31 2008 2007 Assets Cash and cash equivalents $ 10,814,384 $ 7,477,394 Marketable securities :Note 2' 6,577,733 3,657.281 Receivable, ;Note 4) 12,207,269 11.810.580 Inventory 518,757 529.359 Prepaicls 286.098 193,468 $ 30,404,241 $ 23,668,082 Liabilities Pavables and accruals $ 11,329,386 $ 9.089.751 Deferred revenue rvlunicipal levies 5,778,910 6.592.885 Capital, special projects and other 13,745,384 8.461.908 Vacation pay and sick leave entitlements 1.746.068 1,738,335 32,599.748 25.882.879 Fund Balances Reserves ':Page 0.:' 2,016,985 2.048.260 Deficit (2,466,424) X2.5 4.722: (449,439) (476.462) Amounts to be funded in future years (1,746,068) x:1.738.335: (2,196,607) (2.214.797) $ 30,404,241 $ 23,668,082 Contingent liabilities and commitments (Note 8:;) On behalf of TRCA Chair Secretary-Treasurer 101 Toronto and Region Conservation Authority Statement of Cash Flows Year Ended December 31 2008 2007 Increase (decrease) in cash and cash equivalents Operating Excess, of expenditures over revenue $ 27,023 $(1,618948) Change, in non-cash,.orking capital Receivables (396,689) 1,741,986 Inventoiv 10,602 (8360) Piepaids (92,630) (8065) Pavables and accruals 2,239,635 (6,388969) Deferred re,,enue 4,469,501 2,699,631 Vacation pay and sick leave entitlements 7,733 92,437 6,266,176 (3,390,263) investing Proceeds on maturities of marketable securities 3,999,717 1,499,998 Interest receivable 79,412 (168633) Purchase of marketable securities (6,999,581) (999,999) (2,920,452) 341,366 Financing Increase in amounts to be funded in future years (7,733) (92,437) Net increase (decrease) in cash and cash equivalents 3,336,990 (3,141,339) Cash and cash equivalents, beginning of year 7,477,394 10,618733 Cash and cash equivalents. end of year $ 10,814,384 $ 7,477,394 102 Toronto and Region Conservation Authority Notes to the Financial Statements December 31.2008 1. Nature of operations Toronto and Region Conservation Authority ("TRCA") 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. TRCA's area of jurisdiction includes areas in the City of Toronto. the Regions of Durham, Peel and York, and the Township of Adjala-Tosorontio and Town of hAono. 2. Summary of significant accounting policies The financial statements of TRCA are prepared by management in accordance with Canadian generally accepted accounting principles for organizations operating in the local 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 TRCA are as follows: 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 earned and incurred. respectively. whether or not such transactions have been settled by the receipt or payment of money. Cash and cash equivalents TRCA considers deposits in banks. certificates of deposit and short term investments with original maturities of 90 days or less as cash and cash equivalents. Capital expenditures Capital expenditures are reported on the statement of financial activities in the year incurred. 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. Revenue recognition Government 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. user charges and fees are recognized as revenue in the period in which the related services are performed. 103 Toronto and Region Conservation Authority Notes to the Financial Statements December 31.2008 2. Summary of significant accounting policies(continued) Deferred revenue TRCA 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 are collected but for which the related services have yet to be performed. These amounts are recognized as revenue when the related expenditures are incurred or services performed. Inventory Inventories of goods for resale are valued at the lower of cost and net realizable value. Nursery inventory is valued at the lower of cost and replacement value. Cost is determined on a first-in. first out basis. Use of estimates The preparation of financial statements 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 financial statements and the reported amounts of revenue and expenditures during the year. Actual results could differ from those estimates. Vacation pay and sick leave entitlements Vacation credits earned but not taken and sick leave entitlements are accrued as earned. Financial instruments—recognition and measurement Effective January 2007, the Authority adopted Canadian Institute of Chartered Accountants' (•'CICA") Handbook Section 3855. Financial Instruments — Recognition and Measurement. This new Handbook Section provides comprehensive requirements for the recognition and measurement of financial instruments. Under this new standard. all financial instruments on the balance sheet are classified as either held-for-trading, held-to-maturity investments. loans and receivables, available-for-sale. or other financial liabilities categories and are measured at fair market value or. in limited circumstances. at amortized cost. TRCA's financial instruments include cash and cash equivalents, marketable securities. receivables. payables and accruals. the sick leave benefit plan accrual. deferred revenue. security deposits and vacation pay and sick leave entitlements. TRCA has classified its cash and cash equivalent. marketable securities as held for trading. The receivables are classified as loans and receivables. The payables and accruals. the sick leave benefit plan accrual. deferred revenue. security deposits and vacation pay and sick leave entitlements are classified as other financial liabilities. 104 Toronto and Region Conservation Authority Notes to the Financial Statements December 31.2008 2. Summary of significant accounting policies(continued) TRCA's short term marketable securities as. at December 31. 2008 consisted primarily of fixed income money market products. Under the new section.these investments are measured at fair value. As a result. in 2008, marketable securities include interest receivable of $79221 (2007- $158.638ii to reflect the fair value. Gains and losses related to periodical revaluation are recorded on the Statement of Financial Activities. The gain or loss arising from a change in the fair value of a financial asset or a financial liability classified as held for trading is reported on the Statement of Financial Activities in the period it arises. The fair values of cash. short term deposits. receivables. payables and accruals. deferred revenue, security deposits and vacation pay. lieu time and payroll liability approximate their cariving values because of their expected short term maturity and treatment on normal trade terms. Transaction costs of financial assets and liabilities are expensed. TRCA adopted these changes retroactively without restatement. Financial Instrument- Disclosure and presentation On January 1. 2007. TRCA adopted Section 3861 of the CICA Handbook. Financial Instruments - Disclosure and presentation. This section establishes standards for presentation of financial instruments and non-financial derivatives. and defines the information that should be disclosed. 3. Tangible capital assets Transitional provisions Effective January 1. 2007. TRCA adopted Public Sector Guideline 7 (PSG-7) of the Public Sector Accounting Handbook of the Canadian Institute of Chartered Accountants with respect to the disclosure of tangible capital assets of local governments and public sector entities. PS0-7 provides transitional guidance on presenting information related to tangible capital assets byway of a note to the financial statements until Section 3150 — Tangible Capital Assets comes into effect on January 1, 2009. These provisions require local governments and public sectors entities to capitalize assets at historical cost and amortize these assets over their estimated useful life. During 2000, TRCA continued to work towards compliance with the new legislation. The accumulation of data is currently underway and is expected to be completed by September 30. 2009. 105 I 1 Toronto and Region Conservation Authority Notes to the Financial Statements December 21.2008 4. Receivables 2008 2007 Waterfront Toronto $ 2,480,823 $ 3.083.401 City of Toronto 2,210,755 2.144.603 Regional Municipality of York 524,001 541.399 Regional Municipality of Peel 39,601 597.527 Conservation Foundation of Greater Toronto 38,106 453.756 Government of Canada 376,869 157.448 Province of Ontario 1,611,150 1.728.062 Interest receivable 32,689 128.302 Municipal levies 186,650 - Trade and other 4.707,625 2,976.082 $ 12,207,269 $ 11.810.580 S. Trust funds TRCA administers funds on behalf of the following organizations: 2008 2007 Rouge Park Alliance $ 1,255,183 $ 1.402.534 Greater Toronto Area Agricultural Action Committee 419.079 597.505 $ 1,674,262 $ 2.000.039 These funds are held in trust by TRCA for the benefit of others and therefore are not presented as part of TRCA's financial position or financial activities. 6. Reserve funds held under provincial revenue-sharing policy Revenue generated from the sale of properties may be held in a reserve created under the Ivlinistry of Natural Resources policy for the disposition of TRCA-owned properties. The Ministry- receives 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 TRCA. represented by the member municipalities. TRCA 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 Of any) of the receive. 106 Toronto and Region Conservation Authority Notes to the Financial Statements December 31 . 2008 6. Reserve funds held under provincial revenue-sharing policy (continued) The change, of the reserve in 2008 and 2007 are based upon the following transactions recorded in operations: 2008 2007 Reserve balance. beginning of year $ 223,780 $ 46.145 Net proceed; from gale of properties; 117,524 374.458 Interest 3,826 2.626 Applications: Greenspace acquisition project (195,507) x:199.449: Reserve balance. end of year 149,623 $ 223.780 7. Pension agreements TRCA make, contributions to the Ontario Municipal Employees Retirement System ( 'OMER'S 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. Contributions made by TRCA to OMEPS for 2008 were $1 ,806,169 (2007 - $1 ,604,431:1. 8. Contingent liabilities and commitments ':a:: Legal actions and claims: TRCA has received statements of claim as defendant under various legal actions resulting from its involvement in land purchases. fatalities. personal injuries and flooding on or adjacent to its properties. TRCA 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. Two settlements with former employees occurred subsequent to the year end. (b) As part of some agreements entered into by TPCA. sites purchased are required to be remediated. Any unpaid costs associated with these activities have not been reflected in these financial statements as any costs would be reimbursed through contributions as required under the agreements. 107 Toronto and Region Conservation Authority Notes to the Financial Statements December 31,2008 8. Contingent liabilities and commitments(continued) {c) TRCA has completed the acquisition of lands required to undertake various projects. One of the most significant of these projects is the Revised Project for the Etobicoke Motel Strip. Properties required for this project were obtained through expropriation from five owners. Funding was obtained from the City of Etobicoke and the Municipality of Metropolitan Toronto (now collectively known as the City of Toronto) and the Province of Ontario. To date three of the expropriations have been settled. On October 4. 2004. a decision of the Ontario Municipal Board was delivered in one of the expropriations. The amount awarded was between $7.2 and $9.1 million plus interest and costs. The appeal to the Divisional Court was heard in December of 2005 and the decision was received in April of 2006 which reduced the award by$4 million. As a result of this decision. TRCA has recorded an amount of $5,003,462 for market value, disturbance damages and interest. In June of 2008 the injurious affection claim for this expropriation was heard by the OMB and decision was issued awarding the sum of $1,859.999 plus interest i6%per year simple interest from the date of possession). Both the City of Toronto and TRCA appealed the decision to the Divisional Court. This appeal was heard in December. 2008. Still outstanding is the amount of costs and one of the expropriations. (d) Lease commitments TRCA has entered into agreements to lease premises and equipment for various periods until 2012. Minimum lease payments in aggregate for each of the next four years are as follows: 2009 $ 199.814 2010 59.1 16 2011 48.657 2012 25.821 (e) Loan Guarantee TRCA and City of Toronto have jointly and severally agreed to provide a loan guarantee not to exceed $7.5 million to the Evergreen Foundation for the Don Valley Brick Works restoration project. As of December 31st. 2007. Evergreen was negotiating with its proposed financing institutional lender and as such no advances have been made. Interim project financing and interim project lenders will be subject to the approval of TRCA and the City. The lease agreement for the Brick Works was signed in January. 2008. In December, 2008. TRCA Executive Committee recommended to the Authority that TRCA approve a lease amending agreement with Evergreen and the City of Toronto that provided for extensions to some dates for completion of conditions under the lease. granted subsurface rights to Evergreen. reduce the maximum price of construction contracts and authorized TRCA staff to negotiate or settle terms of financing arrangements. This resolution was approved by the Authority on January 9.2009. 108 Toronto and Region Conservation Authority Notes to the Financial Statements December 21.2008 9. Segmented Information Certain allocation methodologies are employed in the preparation of segmented financial information. Government grants. user charges. transfers from other funds. and other revenues are allocated to the specific program or service they relate to. Expense allocations are both internal and external. Activity based costing is used to allocate internal support costs to departments. These costs include the net expenditures for departments. such as human resources. information systems,finance and others. commonly referred to as overhead. TRCA segments its activities into six main program areas which are reported in the accompanying supplementary schedules to the financial statements. Watershed management and health monitoring program costs and revenues are those required to develop the framework and management strategy to provide a rational approach to natural systems protection. restoration and use. The main activities included in this segment are watershed and sub watershed plans. resource inventory and environmental monitoring. flood protection services and source water protection. Environmental advisory services includes costs and revenues associated with the approval of development applications or rendering of opinions on the impact of development applications on natural hazards. natural heritage resources and water resources as provided under provincial legislation which includes the Planning Act. Conservation Authorities Act and the Environmental Assessment Act. The watershed stewardship program costs and revenues are those associated with providing service and assistance to private and public landowners on sound environmental practices that will enhance.restore or protect lands and natural features. This category includes activities such as fisheries rehabilitation, tree planting and reforestation, wildlife habitat improvements. management plans. agricultural best practices and erosion control services. The conservation land management schedule includes all expenses and revenues associated with lands, improvements, buildings and structures owned or by TRCA. It does not include active programming on Authority lands. The conservation and education program area includes costs and revenues associated with the delivery of recreational and educational programming. Corporate services includes management and non-program specific costs and revenues.These include internal support service costs such as senior management costs. board costs. office services. financial services. human resources. information technology and corporate communications. 10. Budget figures- 2008 The 2008 budget figures included in these financial statements are those adopted by TRCA on April 25.2008. The budget figures are unaudited. 109 Toronto and Region Conservation Authority Notes to the Financial Statements December 31 . 2008 11. Comparative figures Certain comparative figures have been reclassified to conform v..ith the financial statement presentation adopted in the year. 110 Toronto and Region Conservation Authority Schedule of Financial Activities— Watershed Management and Health Monitoring Year Ended December 31 2008 2008 2007 Budget Actual Actual ;Note 10: Expenditures Watershed strategies $ 1.695.600 $ 1,609,899 $ 1.451.806 Resource inventory and environmental monitoring 1.328.900 1,325,428 1.270.938 Flood forecasting and warning 327.300 362,479 224.523 Flood control structures. operations and maintenance 323.600 328,323 315.785 Source Water Protection 1.451 700 1.983.661 1.254.590 5.127,100 5,609,790 4.517.642 Capital and other projects and studies Regional monitoring study and other monitoring projects 1.056,200 1,148,554 1.007.930 Water management projects 2.071.100 1,780,893 1.340.290 Lower Dori flood control 2.076.200 1,368,001 7.532.319 Terrestrial Natural Heritage study 386.400 417,509 316.758 Floodplain mapping 442,900 335,285 195.791 Groundwater strategies 600,200 323,968 426.425 Other flood control projects 1.050.800 313.980 170.961 12.810.900 11.297.980 15.508.116 Revenue lvlunicipal Levies 7.124.185 5,688,747 4.886.086 Other 131.100 94,610 5.650 Government grants MNR transfer payments 634.315 634,315 549.860 Provincial—other 1.803.600 2,210,082 1.579.764 Federal 317.600 237,836 183.556 TRCA generated Contract services 2.500 287,736 24.222 Interest - 54,807 13.124 The Consenv ation Foundation of Greater Toronto 857.600 106,115 143.683 Waterfront Toronto 2.076.200 1,368,355 7.528.215 Donations and fundraising 475.000 425,000 425.000 Sundry 162.000 96,961 119.487 13.584.100 11.204.564 15.4 58.64 7 Excess of expenditures over revenue $ 773.200 $ (93,416) $ ;49.469) 111 Toronto and Region Conservation Authority Schedule of Financial Activities — Environmental Advisory Services Year Ended December 31 2008 2008 2007 Budget Actual Actual :Note 10;) Expenditures tvlunicipalipublic plan input and review $ 2.111 .000 $ 2,000,396 $ 1.750.858 Development plan input and review 2.598.200 2.505.573 2,301,371 4.709.200 4.505.969 4.052.229 Revenue Municipal Levies 1:98,185) 102,278 508.900 Other 1,100.800 804,546 646.627 Government grants MNR transfer payments 104.985 104,938 178.493 Provincial— other - 2.092 Federal - 1,126 135 TRGA generated De,,elopment ser,,ices fees 3.601 ,600 3,170,187 2.825.776 Sundry - 3.000 12,633 4.709.200 4,186,075 4,174,656 Excess (deficiency) of revenue over expenditures $ - $ (319,894) $ 122.427 112 Toronto and Region Conservation Authority Schedule of Financial Activities — Watershed Stewardship Year Ended December 31 2008 2008 2007 Budget Actual Actual :Note 10;) Expenditures Watershed stewardship $ 1.788.900 $ 1,016,380 $ 2,306,552 Capital and other projects and studies Erosion control and slope stabilization projects in Toronto 2.941 .500 4,208,974 3.290.140 Erosion control— Peel and York 229.100 250,248 148.680 Regions Toronto Remedial Action Plan 682.100 499,232 1.297.174 Peel Natural Heritage project 1.298,400 1,078,775 1,143.403 York Natural Heritage project 521 ,000 695,156 473.881 Durham Natural Heritage project 164.900 163,037 172.091 Other regeneration costs 2.084.600 2,894,890 860.804 Sustainable technology evaluation 845,900 666,027 272.986 Peel climate change mitigation 5.699,000 4,605,414 1,463,103 Restoration Services Centre - - 1.125.448 16.255.400 16.078.133 12.554.262 Revenue Municipal Levies 11.009.400 8,909,927 6.757.100 Other 1.471 .200 41,359 1.857.054 Government grants Provincial— other 446.900 415,862 434,036 Federal 1.057.100 942,451 976.272 TRCA generated Contract ser4 ices 2,321 .000 5,670,204 488.405 Tipping fees 443.445 Interest - 688 935 The Conser.'ation Foundation of Greater Toronto 239.800 153,130 295.453 Donations and fundraising - 10,360 535 Compensation Agreements - 4,465 93.309 Sundry 60.000 176.731 101.482 16.605.400 16.324.177 11.448.026 Excess of expenditures over revenue $ 350.000 $ 246,044 $ (1,106,236) 113 Toronto and Region Conservation Authority Schedule of Financial Activities- Conservation Land Management, Development and Acquisition Year Ended December 31 2008 2008 2007 Budget Actual Actual Note 10 Expenditures Conser,ation land management Property sex.ices $ 1.754,400 $ 1,698,086 $ 1.812.224 CA land management 226.800 280,720 207,083 P.antal properties 1.543.200 2.022.918 1.982.900 2.924,500 4,001,724 4.104,217 Capital and other projects and studies (: reenspace acquisition 4.700,000 6,028,635 2.054,856 Waterfront de;'elopment 2.704,800 1,893,852 2.089,227 Port Union development 2.003,900 2,268,267 2.489.011 Mimico Linear Park 1.698,100 1,571,490 1.669,826 Tom m,�Thompson Park 3.974,900 547,059 840,513 Western Beaches Watercourse Facility 239. 00 91,731 107,120 Etobicoke Motel Strip waterfront project 2.000,000 3,473,540 2.222-.612 Conservation area de';:elopment 427,000 316,154 408.626 T 'RC-Aquatic habitat 124.000 115,535 Living City Centre at Kortright-infrastructure 2.467.000 1,306,895 29.386 Peel campground improvements 1.212,400 970,318 849,026 Washroom upgrades 357,100 347,699 27,952 Peel land planning 272,300 248,830 126,210 Drinking-water system upgrades - - 8.025. Black Creek Pioneer Village retrofit. attractions project 562,600 544,357 282.282 Greater Toronto Region trail - - 227 Peel Land Care Project 636.000 775,953 ORC Housing Stock Repairs 662.400 355,862 ()Rlv1 Corridor Park Development 210.600 300.797 1::4.142 30.629.000 25.158.698 18.644.488 Revenue Municipal Levies 7.161.100 6,968,558 4.202.423 Other 5,468.100 6,440,525 1.994.669 Government grants. Prayincial-other 2.5.66.400 2,097,005 1.257.278 Federal 7.000 9,376 4.277 TRCA generated Rental properties 2.252.900 2,736,381 2.261,976 Interest - 7,417 7,220 Proceeds from sale 01 properties 250.000 117,524 274.458 The Conservation Foundation of Greater Toronto 16.000 1,224,102 296.980 Waterfront Toronto 9.040.400 4,594,081 6.242,558 Donations and fundraising 2.500.000 104,580 958.223 Canada Post Corporation agreement 259.400 9,872 9.721 Compensation agreements 282,500 269,864 122.842 Sales and property tax refunds 66.000 56,170 14.067 Sundry 142,400 97.215 114.015. 2 0.20 2.200 24.732 670 17.86 2.717 Excess of expenditures over revenue $ 426.800) $ (426,028) $ :781.771 i 114 Toronto and Region Conservation Authority Schedule of Financial Activities- Conservation and Education Programming Year Ended December 31 2008 2008 2007 Budget Actual Actual ;Note 10: Expenditures Conservation land programming Conservation areas $ 3,053,300 $ 3,020,115 $ 2.930.308 ORM Park Operation 1,381.200 1,396,487 1.146.266 Conservation/Heritage education programming Black Creek Pioneer Village 5.766.400 5,304,094 5.446.183 Kortright Centre for Conservation 1.543,200 1,725,610 1.414.445 Community Transformation Partnership 655,500 401,459 1.033.324 Conservation Field Centres 2.338.400 2,124,924 2.014.615 Education Outreach 1.444.100 1,204,948 714.373 Conservation Education Management 103,300 279,048 305.304 World Green Building Council - 188,997 311.003 Program support and marketing 887.700 759,230 854.142 17.173.100 16,406.912 16.169.963 Revenue Municipal Levies 6.282.210 6,224,911 3.834.049 Other 274.800 75,725 212.807 Government grants Provincial—other 821.300 586,749 732.086 Federal 75.600 234,608 161.728 TRCA generated Conservation areas 3.383.900 3,169,554 3.180.647 Black Creek Pioneer Village 3.628.100 2,999,819 3.040.882 Kortright Centre 1,386,400 1,497,301 1.168.349 ORtv1 Park Operation 1.264.000 1,300,697 1.263.292 Conservation Field Centres 1.666.600 1,526,386 1.459.907 Community Transformation Partnership 27.000 10,898 424.770 Corporate Education Outreach - 2,776 4.232 The Conservation Foundation of Greater Toronto 497.900 607,368 558.955 Donations and fundraising 10.800 2,064 - Compensation agreements 100.000 100,000 - Sundry 370.800 370.821 345.639 19.789.410 18.709.677 16.387.342 Excess of revenue over expenditures $ 2.616.310 $ 2,302,765 $ 217.380 115 Toronto and Region Conservation Authority Schedule of Financial Activities — Corporate Services Year Ended December 31 2008 2008 2007 Budget Actual Actual :Note 10) Expenditures Corporate management $ 1.089.100 $ 1,097,762 $ 1.154.174 Office services 1,305,500 1,300,619 1.212.732 Financial v,erviicev, 1.057.700 1,079,648 841.051 Human resources 660.700 605,904 452.652 Information technology 1.180.700 1,136,075 1.003.175 Corporate communications 1.148.100 1,227,137 981.184 Professional Access Program 330.400 253,201 20t364 Recoveries from Programs 1H.084,8001 (1,627,160) x:896.975: 5,687,400 5,173,096 4.949.357 Capital and other projects and studies Administrative office 700.000 269,409 455.364 Information Technology Acquisition project 500,000 346,913 402.989 6.887.400 6.788.418 5.807.710 Revenue Municipal: Levies 3.093.790 2,519,193 4.786.543 Other 15.400 4,968 - Government grants MNR transfer payments 106.500 106,500 117.400 Provincial— other 353.100 229,649 209.343 Federal 12.500 39,631 15.625 TRCA generated Interest 500.000 407,967 504.242 Retail Sales 70.000 89,576 72.424 Sale of milk quota license 434,162 The Conservation Foundation of Greater Toronto 75.400 59,380 39.431 Donation and fundraising Sales and property tax rebate 165.000 164,146 149.824 Sundry 1 .000 653 1.759 4.392.690 4.066.826 5,896,591 Excess of expenditures over revenue $ X2.494.710: $ (1,732,593) $ 88.881 116 Toronto and Region Conservation Authority Schedule of Financial Activities — Vehicle and Equipment Year Ended December 31 2008 2008 2007 Budget Actual Actual ;Note 10: Expenditures Operations Fuel, maintenance and repairs $ 439.600 $ 694,869 $ 550.870 Other overhead 46.500 66.913 46.100 486.100 761.782 596.970 Capital Purchase of equipment and machineiv 270.000 386,416 203,402 Purchase of vehicles 83,900 59,513 322.400 Proceeds on disposals or trade-in - (126) x:46.186: 353.900 446.804 479.616 Total expenditure; 840,000 1,197,586 1.076.586 Reco'4eiv of expenditure; by charges based on usage (840,000) (1,247,731) x:1.066.426: Net charge (recovery) $ - $ (50,145) $ 10.160 117 Toronto and Region Conservation Authority Continuity of Reserves Year Ended December 31, 2008 Balance Beginning Appropriations Inter-reserve Balance of Year to (from) Transfers End of Year Vehicle and equipment $ 303,013 $ 50.145 $ - $ 353,158 Tree donation program 19,390 (3,489) 15,901 Operating contingency 1,502,077 (3,774) 1,498,303 Fund; held under provincial sharing policy 223,780 (74.157) - 149,623 2,048,260 $ (81 ,275) $ - $ 2,016,985 118 Attachment 2 it Grantlhornton Report to the u t Audit Advisory Committee - Com ni tion of u it Results Toronto and Region Conservation Authority For the veal ended December 31 , 2008 119 Grantlhornton ,Iutie ]?_ (X)9 To t[IC 1tiL't]]bel-S l?t t[IC Thud}etl Audit Advisory C'ciinnuttee Toronto :incl IRegiot] Conservation Authority We 3.1C pleased to report that we have now SLl colttp[cted our ;iudit of the financial st;itcltncntw of Toronto :in(I IRegton C'onsefvi.ition Authority (tile "TIRC ) for the year ended I)ec'elt]hef 3l_ 2(X)8. We have {itt.khed our draft ,iucfitors- report_ We will finalize this auditors- re port once We hiive the opportunity to discuss the results ()C our audit with you. The report to the Budget/Audit Advisory Committee his been prepared in accordance with the assurance recommendations issued by the C':indd],in Institute of Chartered Accountants rC'IC 1 entitled "Communications with Those Huivini4Ov'ersi;2lt Responsibility for the Financial. Reportin`4 Process"_ That st.,ui and recommends we Colt]1tt4111iCate with the Budget/Audit Advisory Committee (the "Committee-) various matters including: the overall audit strategy'_ our responsibility ;is auditors_ any Jt];ittefti •urtsitig from the ;audit_ in isst.ilCJnletlts_ significant ;ic'c'ounting iutd any other matters that may be of interest to the Committee. We express our .,tpprec]iit ion for the cooperation liKI assistance received ived f rolt] the management and staff of TIRC'A during the c'ourSC of our inidit_ If you have any particu]ar comments of Conc'.Jfiis_ please do not hesitate to raise then] it our sCt]eLJuIeLJ meeting. Yours very may. Grant Thornton I.Ii 9-:*.stese—TZ4** --' P Allister Byrne_ I-C' Partner cc: Brian Denney. Chic.t.Administration Officer Jim ])ilt{tnc_ Director Finance and Business Services Rocco SgamEx]turi_ Co ntrottcr 120 Rt n m [hiEud7t Audit Advisory Cmmm2+- cm,mumo#on 9 Aumtmam5 T tc R gi Cm3e&at, AuhoAp For me a¥ ended C m mk r 9. w Status of the audit eh»e coniNcial our Adiofth AnycHs.cnLmsof Toronto andR ,R (m»mebn authority r !]! J ended De±n ib cr 3l &#% and ±e ±&]tsofthin audit arc included in this rc port. Asnoted in the covcring 2§CE we have attachcd our draft Auditors- Report as Appcndix A. The following §en! need to be aldressedlcomplocd bcforc thin ±p R b &\«d: • Approval of thc financial <Sememsbythe | yd o£ D Go»: • ipt p etl m Rcprcsentiition |f R e • Rcccipt cut D1!< d3/ Dpl] confirmations 121 RFTor[ [C: [he Eui:lget Audit Advisory - C,:mimunic7ti:nn of Audit RNsul[s Tor:nt:.and Re:Iion Cons.r•:ation Authority For [he vear en1:I1. 1:I C)eI,einl;•er '31. 20r18 Audit results Our audit identified the ;ICI]ustCLI find/or Un;idjuste(I J1l n-trl ]di MlLS t;itL'111L'C]tti 11[)ted hefow_ Summary of misstatements There were no Jt1]titit idenitiled 117LI iiCI]uslCLI ]Cl the financial. statements by TI C'A ;th ;i result of. our 1LIdit procedures. Non-trivial misstatements noted (ILICCJli? the course opt our audit hut 1101 adjusted lt1 the f]nanc]ii[ St;iteltlellis {ere as Co flows: Debit'(Credit) of: Unadjusted misstatements Assets Liabilities Equity Eamings Reclassify of understatement of $(69,117) $69,117 severance accrual Prepaid insurance incorrectly $17,071 $(17,471) expensed during the year Capital usage revenue $14,863 $(14,563) difference Accounts receivable incorrectly $85,754 $(85,750) booked to clearing account To adjust for step rent I $(6,412) I $18,312 $(12,400) Total unadjusted $102,821 $(146,416) $18,312 $25,183 misstatements after estimated lax effect We have discussed the unadjusted wit f1 tit 'Lind they h;i}'e 0.)C1C]Uded that. individually 1.al in aggregate. these unadjusted misstatements iul-e not material to the financial Stateltlenrw Lit TRC'A_ 122 Ret;.:art tc: the Btill het Audit Advisory CI:Irnmittws- C: ir1rriunic:Iti:)n 1:If Audit Results Tom-it:.and Authority For the vear eni:Ie1:I D'?.'int;•er '31. 2008 Reportable m ttte rs Internal control Management i responsible for the design ;itid operation of an effective system of internal control that provides reasonable asurance that the :iccou1nttlg system provide~ t]n]e]y Ioo ir:ltC' and reliable financial in]ormation_ itt]d si1'LcLIiu-di the assets of the entity'_ Through our role as editor of your financial t:ltellnc'tlt we poses, an understanding of the entity and its environmllent_ including internal control_ HOWCVCJ-_ it financial statement :iULltt is not desi ned to provide am,urance on internal] control_ Professional st:lndiu-djs do riNuire us to communicate to the itudit COJttt]lttte c def[Ctencie:, and material weaknesses in internal control that have conic to our attention in the coui ,c of performing the audit. Our observation on one matter has been provided in an internal control letter and attached Appendix B. Significant ner,i accounting policies The were 110 si nificunt new accounting policies implemented by TIRC'A in the year_ Controversial, emerging or unique accounting policy issues During the course of our audit_ we noted the following emerging or un]c]LIe accounting policy ]S Lle that i itpplicitb]e to your Cnlit1: • PS 3]5(1— Tangible Cap it al Assets Sensitive accounting estimates and disclosures During the course of our audit_ we noted the fo11owk accounting etitit]]utes and disclosure:,: • TRC'A and City of Toronto havC 1oint]y and severally agreed to provide it loan guarantee not to exL ed S7.5 million to the kvergiven Foundation ]4}r the Don Valley Brick Works restoration project_ Aso] I)CCt]]ber L 2(X)8. no advitnces have boon Jn]ade to kver`recn_ Interim protect financing and intern] project ]ender, will be uhjCL•t to the approval of TRC'A and City of Toronto. 123 Report the Eui:Iget Audit Advisory CI:Irnmittee— C,: nlmunic:lti:)n 1:If Audit Results Toronto and Oons.r•.ation Authority For the year eni:1e1:1 C)e1,eirit;•er '31. 20(18 Cooperation during the audit We report that we received cooperation ]roil[ management and the employees of the TIRC'A_ To our knowleL1gr_ we ell' provided .,lc'cess to all necessary records :11701 other documentation and any issues that arllSC as :1 result of our Audit were discussed with management and have been resolved to our satisfaction_ Consultations with other accountants TO our knowledge. management did not seek the ,ldvice or opinion of other external accountants on financial ial re port l l- .,1ccount ini? matters_ Fraud and illegal acts Our inquiries of management did not reveal ,:my fraud or aacts_ nor did any of our audit procedures. I lid CpendencC As external auditors 0t TIRCA_ we arc required to he independent in accordance with Canadian professional standards_ These standards require that we discloi,4c to the audit committee :ll] relationships that. in our professional judgement_ may reasonably be thought to bear on our indcpe[1denec_ We have provided ;1 letter to the audit committee during the initLi] planning CO1171ttunkation which confirms our independence with respect to TIRC'A_ 124 RFTort EN.? Bui:I• Fm Audit Advisory — Communic:ition of Audit RF?sults Toronto and Consi-• ation Authority For thi.? F?hi:11.?1:1 No?rribi.?r '31. 20(18 Technical updates Accounting and auditing standards Recent chaives .11 1ccoutititi.,2 standard:, been communicated to TIZCA in our initial coiniuulliCalft)t1 10111C COtilltlit WC on audit planning. 125 Report [C: [he Eui:Iget Audit Advisory — C,•: ifirnunic7ti:nn 1:If Audit R suits Toronto and C:onspr•.ation Authority For [he v .ai Nni:I ':l [)'.''ink;•'M '31. 2C(18 Appendix - Draft ft udit rs ' report 126 4104p, Grantlhornton Auditors'itor s' riepor-t TO the Members of the '1-nnrntfi ,incl RvgilFn ('{Fn.weiiati{Fn .iiriliniifv WL hdVL' ;iLICICtC(] thc St;itct'Jtellt 4}C Citlill1Ciid position) of the T o'unlo and Fnseiiati ii .\llfhnijly as at December 31. 2(X18 itrid the st;itcntents of Clll:ll7l`]:l] �il'ti4']tb s ;mnd dct]C]t and L;]s]l [lows for the then LnLILCj_ These ]lt7Clncni] stiitcntents ;ill' the respon ibility of TRC s Milllagcntent_ Our icsponsihllity is to cxprcss an opinion on these financial stiitcntc'nts based on our Ciud]t_ We COnLIUL`tCLI our audit in accordance with Canadian gcneral]y ;i.c.ccptcd :lLid]tin4 standards_ Those standards rc'C]uirl that we plan and pertorin an audit to obtain rcasonali]L' .c sLIr;iIlC'e whether the financial statelttc'tits arc 11cc o itmtc'rial Misstatement_ An audit inC]ULIIs cxarnining. on ;i tc t basiti_ c'vidcnll supporting thc iulnounts and disclosures in the financial st:ltelt7c'nts_ An audit also inc]udcs Cl scssing the accounting princip]c's used and significant Lstll7t:lies IttilLll by ti Ul7C17e[]lellt_ :is WC H Lip cv:l]U tting thc overall financial shitelttent presc'titittion_ In our opinion_ thcsc financial statement:, prc cCtt fairly. in all ni ttcri;il respects_ thc financial position of TRCA as at December 3L 2008 and thc results of its operations and its cash flows for thc &ar then ended in accordance with Canadian generally arccptcd iiccounting princip]cs_ Markham. Canada C'hartercd Accountant:, May 29. 2009 I.i ctt,cd Public Accou n t ant 127 Riport to thi. Buddit Audit Advisory Board-Communicstin.:)f Audit FtiMUitS Toronto and C:onsryation Authority For the vi?ar n 2008 Appendix B - Internal control letter 128 Grantlhornton The Budget/Audit Advisory C'oln]nittce The Toronto and Region Conservation Authority 5 Shoreham Drive I)oWnY./je v- {)Clt;il-[o 1t'1 N l June I5 (X)9 De al-C'onini titcc Mcinhcr,; Re: Internal Control Tinclinus From the December 31. 211118 Audit Receiving obscry itions ;llld find U-L 5 on your f]Ctii[iciai .112 porting pCOixtitieti and controls [s one of the hene fits of an annual fiimc[t] titiitcitic'tit iUdit- Grant Thornton II inip]c'Cnenic'LI Clew prousscs Ind technology to iKldfress the changing si uidardk of conducting a f ini c ial statelnc'l]t audit. Th[ti iupprL�;1c f7 inch'dcs In [nc1-eiitied eniphask on intcrnai control- The titandtirds of the public .,tccount[ni? prntcs inn require us to report aC7nuii<<y to you our findings on certain we ikncsses and dcficic in your intcrnal commis. Our prnccdures ]dcntlf]cd ii number of itc'lnm that we wish to brin;} to your attention. Our audit is Ii];lnnnc'd Ind c:onduc:tcLI to enable us to express .an ;IULIit opinion on the annual financial statelnenis The [flatten, dc' ill with in this letter- ca is to our iitieniion during the conduct of our normal ex Urination. may not neccss riiy include {lll Cn ltters that ittiiy be identified through a more extensive or spec ctigagelttent- h•:1attre, r port d in 2007 we ill pleased to 'wort ort that appropriate {ration has horn takcn on the hlattenA rcportcd on last yeal- Currnt yGa1 s audit The 2L()8 iiuclit proc•eeccd Wi EL and there }Vas clef]Ci]tely an improvement lion] the previous year- There was ,otiic delay in receiving .,lgrccd upon schedulei,- working paperw- ;Ind financial statements. For the most part thlw ]s rciatcd to the ch;il]ctigc of obtaining complctc financial informal ion in ii t]C77ely lttiunnncr iicJnss thc vaClous functions of the organization. This ni,u]teLI in iic'counting man.having to make �l nut77ber of modifications to thc statelnc'nis &rin4 the ii idit work- Nonc'theless there was l dctin]te iniprnvcnient ycar over ycar and we complinicnt your staff for theu-efforts to achieve this ch;lne- 129 Grant Thornton This communication is Ilrrpilfrd solely for lhr information of Jlliltl,ii4Ct7lL nt tci fi sist it in d] L`h 1r itlg tlti rrtipL tl,]b]]tl]rw with respect l4} the financial titillcilnc'nts and is not intended for any cithcr pufpL SC- This L 1Jl7Jllllnicatio n is not tc7 bc provided to a third party without our pftcir writtCn L•4 tl rtlt- Vic accept 110 rrtipL tl,ibi]ily to ;l third party who relics can this ccinlnlUniC'fltion- P]rau tha k ;l]l the lat1' for thin u ciperll]cin during our iaudil- Shou id you wish tc7 discuss any of our comments. or if you ni]L11n. ;lhtit t;lt]Ll LC] their ]tllpEct77ctnt;lt'10 11 p]casc cal] inc- Sinc erc]v- GrlJU Thornton n IJ.P «e: Allister I3 7 flL'- FCA Part tic cc: ian I)ctnncv'- Chic t.Adin]ntwi rat ion Officer �LC]l I)iL]anc- Director VlnatiLc and BLItitnctiti SicrviLlti Rocco `4;ijnlic L]urt- ('cant roller 130 TERMINATION ON MOTION, the meeting terminated at 9:37 a.m., on Monday, June 22, 2009. Gerri Lynn O'Connor Brian Denney Chair Secretary-Treasurer /ks 131 132 MEETING OF THE BUDGET/AUDIT ADVISORY BOARD #3/09 October 9, 2009 The Budget/Audit Advisory Board Meeting #3/09, was held in the Victoria Room, Black Creek Pioneer Village, on Friday, October 9, 2009. The Chair Gerri Lynn O'Connor, called the meeting to order at 10:55 a.m.. PRESENT David Barrow Member Ron Moeser Member Gerri Lynn O'Connor Chair ABSENT Bonnie Littley Member Maja Prentice Member RES.#C8/09 - MINUTES Moved by: Ron Moeser Seconded by: David Barrow THAT the Minutes of Meeting #2/09, held on October 9, 2009, be approved. CARRIED ________________________________________ PRESENTATION (a)A presentation by Jim Dillane, Director, Finance and Business Services, TRCA, in regard to item BAAB7.1 - 2010 Preliminary Estimates, Operating and Capital and item BAAB8.1 - 2009 Financial Progress Report. RES.#C9/09 -PRESENTATIONS Moved by:David Barrow Seconded by:Ron Moeser THAT above-noted presentation (a) be heard and received. CARRIED ________________________________________ 133 SECTION I - ITEMS FOR AUTHORITY ACTION RES.#C10/09 -2010 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL Recommends approval of the 2010 Preliminary Estimates, Operating and Capital. Moved by:David Barrow Seconded by:Ron Moeser THE BOARD RECOMMENDS TO THE AUTHORITY THAT the 2010 Preliminary Estimates, Operating and Capital be approved; AND FURTHER THAT Toronto and Region Conservation Authority (TRCA) staff and, as appropriate, the Chair of TRCA, be directed to meet with TRCA funding partners to present the 2010 Preliminary Estimates, Operating and Capital. CARRIED RATIONALE Approval of the 2010 Preliminary Estimates, Operating and Capital, is the first formal stage toward approval of the 2010 budget next spring. Approval of the preliminary operating estimates will confirm staff submissions including levy requests to the municipal funding partners averaging 3.6% over 2009. Gross expenditures are estimated to grow at 0.9%, an increase of $318,000 over 2009. This growth is primarily salary and benefit related, including annualizations and movement through the salary grid. There is a general inflation provision in operations due to higher fuel and energy costs but this is modest in terms of the overall impact on gross expenditures as the operating budget is mostly driven by salary and wage pressures. A cost of living adjustment effective April 1, 2010, is built into the salary/wage estimates. Non-levy revenues are projected to decline by 0.4%, a decrease of $92,000 over 2009. The major source of reduced revenue is inland fill revenue for Restoration Services being down $267,000 due to the slow down in the development sector. Development fees are predicted to grow by a modest amount. Other revenues are based on estimates of an "average" year for attendance. In terms of Net Operating Expenditures (gross expenditures less operating revenue), the increase is 3.2%. This is the portion of the operating budget funded from the Ministry of Natural Resources (MNR) transfer payments, municipal levy and includes operating grants from The Conservation Foundation of Greater Toronto (CFGT). The estimates assume that MNR transfer payments and CFGT contributions will be flatlined at the 2009 level. The increase in the municipal levy is 3.6% or about $410,000. The apportionment of the municipal levy is based on modified current value assessment (CVA) for 2009. The 2010 CVA will be incorporated in the final numbers. 134 TRCA has submitted preliminary estimates to its municipal funding partners. The process begins in June and submissions are required by the various partners in July, August and September. Staff has met with staff of the regions of Peel and York and the City of Toronto to present TRCA budget requirements. Meetings with Durham staff are expected shortly. Meetings with the participating municipalities to finalize the budget will occur over the next four months. Meetings with Peel, York and Durham include representatives of the other conservation authorities which have jurisdiction in those regions. The capital estimates for the municipal partners have been submitted and may change as negotiations proceed. The table summarizing the municipal capital program includes the initial submissions to the participating municipalities. As staff work through the various municipal processes, these numbers will change to reflect decisions by the funding partners as to what they are able to support. The final capital budget which will be presented in April, 2010, will include Toronto Waterfront Revitalization Corporation projects as well as funding from other sources and any carry forward of project funding from 2009. Fiscal Risk Analysis There are several major weaknesses in the preliminary operating estimates: 1. The CFGT funding in 2009 is not expected to exceed $250,000 and going into 2010, the estimate of $500,000 in unrestricted funding for TRCA is unrealistic. 2. TRCA's assumption of a 3.6% increase in levy was determined prior to recent meetings with the municipal funding partners. The City of Toronto has advised that their operating budget guideline is -5% in each of 2010 and 2011. City staff would probably admit that this will be difficult to achieve for some departments such as police and we understand that Toronto Water has a guideline of 0%. The Region of York has given TRCA a guideline of 2.4% (plus CVA and taxes). 3. There is no provision in the estimates for "deficit reduction" which should be in the order of $400,000 to 500,000. TRCA staff expect that 2009 year end will maintain the cumulative deficit in the $2.5 million range. 4. Sales tax harmonization - in theory this is cost neutral but will certainly impair TRCA's ability to increase fees at its sites. Unmet Needs The increase of 1.0% in gross operating expenditures would be just adequate to allow existing work to continue. On the capital side, Peel Region has provided significant new funding for climate change, land care and infrastructure needs in Peel. Indications from staff are that capital funding from Durham Region and the City of Toronto will be effectively flatlined. York Region staff has discussed what would be a modest increase in several critical areas for capital needs. All of these discussions are on-going at this time. Among the needs unmet in the 2009 preliminary estimates are the following, in no particular order: Staff training and development (at $200,000 corporately, an average of less than $200 per staff). Land maintenance and care, especially outside of Peel Region. Development of The Living City Campus at Kortright. Long term office accommodation; new office is included in long term plan 135 Infrastructure and asset renewal; tangible asset accounting exercise will identify extent of the problem. Shoreline and erosion control back log, especially in Toronto Presentation to the Advisory Board Staff submit the 2010 estimates acknowledging that the assumptions about revenue and the need for deficit reduction must be addressed. The Chief Administrative Officer has directed staff to prepare a report on the impact of adjustments needed to achieve a 10% reduction in net expenditure. This means that staff must come up with reductions in expenditures or revenue increases totalling about $1.3 million. This exercise will not be complete in time for the October 9th meeting but staff will discuss with the members the implications of the change. Staff will make a presentation to the board on the 2010 Preliminary Estimates, Operating and Capital at the meeting on October 9, 2009. Report prepared by: Jim Dillane, extension 6292 Emails: jdillane@trca.on.ca For Information contact: Jim Dillane, extension 6292; Ralph Kofler, extension 5274; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rkofler@trca.on.ca; rsgambelluri@trca.on.ca Date: September 30, 2008 Attachments: 1 A 2010 PRELIMINARY ESTIMATES OPERATING AND CAPITAL As submitted to the Budget/Audit Advisory Board on October 9, 2009 136 TORONTO AND REGION CONSERVATION AUTHORITY 2009 PRELIMINARY ESTIMATES TABLE OF CONTENTS PAGES Section 1: Apportionment of Levy 2009 Apportionment of Levy - Summary 1 Basis of Apportionment - Municipal Levy 2008 2 - 3 Section 2: Operating Estimates Operating Estimates Summary 5 - 6 Full-Time Equivalents of Staffing 7 2009 Operating Estimates - Detailed 8 - 26 Section 3: Capital Estimates 4 pages 137 SECTION 1SECTION 1SECTION 1SECTION 1 2010 APPORTIONMENT OF LEVY2010 APPORTIONMENT OF LEVY2010 APPORTIONMENT OF LEVY2010 APPORTIONMENT OF LEVY 138 Pa g e 1 Pa g e 1 P a g e 1 Pa g e 1 A P P O R T I O N M E N T O F 2 0 1 0 O P E R A T I N G B U D G E T L E V Y A P P O R T I O N M E N T O F 2 0 1 0 O P E R A T I N G B U D G E T L E V Y A P P O R T I O N M E N T O F 2 0 1 0 O P E R A T I N G B U D G E T L E V Y A P P O R T I O N M E N T O F 2 0 1 0 O P E R A T I N G B U D G E T L E V Y < - - - - - - - - - 2 0 1 0 G E N E R A L L E V Y - - - - - - - - - - - - - - - - - > < - - - - - - - - - 2 0 1 0 G E N E R A L L E V Y - - - - - - - - - - - - - - - - - > < - - - - - - - - - 2 0 1 0 G E N E R A L L E V Y - - - - - - - - - - - - - - - - - > < - - - - - - - - - 2 0 1 0 G E N E R A L L E V Y - - - - - - - - - - - - - - - - - > LE V Y TO T A L TO T A L T O T A L TO T A L 20 0 9 Op e r a t i n g Op e r a t i n g O p e r a t i n g Op e r a t i n g EX C L U D I N G TA X GE N E R A L GE N E R A L G E N E R A L GE N E R A L RO U G E RO U G E R O U G E RO U G E OP E R A T I N G Ch a n g e Ch a n g e C h a n g e Ch a n g e TA X A D J . AD J U S T . LE V Y LE V Y L E V Y LE V Y PA R K PA R K P A R K PA R K LE V Y * 10 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 $ $ $$$$ $ $$$$ %%%% AD J A L A - T O S O R O N T I O AD J A L A - T O S O R O N T I O AD J A L A - T O S O R O N T I O AD J A L A - T O S O R O N T I O 92 1 92 1 92 1 9 2 1 92 1 11 1, 8 8 6 1, 8 8 6 1 , 8 8 6 1, 8 8 6 (9 6 5 ) (9 6 5 ) ( 9 6 5 ) (9 6 5 ) -5 1 . 2 % -5 1 . 2 % - 5 1 . 2 % -5 1 . 2 % DU R H A M DU R H A M D U R H A M DU R H A M 35 9 , 7 8 8 97 , 9 0 0 45 7 , 6 8 8 45 7 , 6 8 8 4 5 7 , 6 8 8 45 7 , 6 8 8 4, 2 2 5 45 0 , 3 7 9 45 0 , 3 7 9 4 5 0 , 3 7 9 45 0 , 3 7 9 7, 3 0 9 7, 3 0 9 7 , 3 0 9 7, 3 0 9 1. 6 % 1. 6 % 1 . 6 % 1. 6 % TO R O N T O TO R O N T O T O R O N T O TO R O N T O 7, 5 0 0 , 3 5 9 80 0 7, 5 0 1 , 1 5 9 7, 5 0 1 , 1 5 9 7 , 5 0 1 , 1 5 9 7, 5 0 1 , 1 5 9 88 , 0 6 9 7, 2 1 3 , 2 9 1 7, 2 1 3 , 2 9 1 7 , 2 1 3 , 2 9 1 7, 2 1 3 , 2 9 1 28 7 , 8 6 8 28 7 , 8 6 8 2 8 7 , 8 6 8 28 7 , 8 6 8 4. 0 % 4. 0 % 4 . 0 % 4. 0 % MO N O MO N O M O N O MO N O 97 5 20 0 1, 1 7 5 1, 1 7 5 1 , 1 7 5 1, 1 7 5 11 1, 1 3 7 1, 1 3 7 1 , 1 3 7 1, 1 3 7 38383838 3. 3 % 3. 3 % 3 . 3 % 3. 3 % PE E L PE E L P E E L PE E L 1, 3 1 7 , 4 8 2 69 , 2 0 0 1, 3 8 6 , 6 8 2 1, 3 8 6 , 6 8 2 1 , 3 8 6 , 6 8 2 1, 3 8 6 , 6 8 2 15 , 4 7 0 1, 3 4 4 , 6 1 6 1, 3 4 4 , 6 1 6 1 , 3 4 4 , 6 1 6 1, 3 4 4 , 6 1 6 42 , 0 6 6 42 , 0 6 6 4 2 , 0 6 6 42 , 0 6 6 3. 1 % 3. 1 % 3 . 1 % 3. 1 % YO R K YO R K Y O R K YO R K 2, 2 3 2 , 4 7 5 20 1 , 9 0 0 2, 4 3 4 , 3 7 5 2, 4 3 4 , 3 7 5 2 , 4 3 4 , 3 7 5 2, 4 3 4 , 3 7 5 26 , 2 1 4 2, 3 6 0 , 6 9 1 2, 3 6 0 , 6 9 1 2 , 3 6 0 , 6 9 1 2, 3 6 0 , 6 9 1 73 , 6 8 4 73 , 6 8 4 7 3 , 6 8 4 73 , 6 8 4 3. 1 % 3. 1 % 3 . 1 % 3. 1 % 11 , 4 1 2 , 0 0 0 37 0 , 0 0 0 11 , 7 8 2 , 0 0 0 11 , 7 8 2 , 0 0 0 1 1 , 7 8 2 , 0 0 0 11 , 7 8 2 , 0 0 0 13 4 , 0 0 0 11 , 3 7 2 , 0 0 0 11 , 3 7 2 , 0 0 0 1 1 , 3 7 2 , 0 0 0 11 , 3 7 2 , 0 0 0 41 0 , 0 0 0 41 0 , 0 0 0 4 1 0 , 0 0 0 41 0 , 0 0 0 3. 6 % 3. 6 % 3 . 6 % 3. 6 % LE V Y O N H A N D / S P E C I A L 11 , 4 1 2 , 0 0 0 37 0 , 0 0 0 11 , 7 8 2 , 0 0 0 11 , 7 8 2 , 0 0 0 1 1 , 7 8 2 , 0 0 0 11 , 7 8 2 , 0 0 0 13 4 , 0 0 0 13 4 , 0 0 0 1 3 4 , 0 0 0 13 4 , 0 0 0 11 , 3 7 2 , 0 0 0 11 , 3 7 2 , 0 0 0 1 1 , 3 7 2 , 0 0 0 11 , 3 7 2 , 0 0 0 41 0 , 0 0 0 41 0 , 0 0 0 4 1 0 , 0 0 0 41 0 , 0 0 0 3. 6 % 3. 6 % 3 . 6 % 3. 6 % * e x c l u d e s R o u g e P a r k l e v y - ** S e e C a p i t a l L e v y s c h e d u l e f o r d e t a i l s T O R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y T O R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y T O R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y T O R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y 139 Page 3Page 3Page 3Page 2 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY BASIS OF APPORTIONMENT - MUNICIPAL LEVY - FOR INFO. ONLY STILL AT 2009BASIS OF APPORTIONMENT - MUNICIPAL LEVY - FOR INFO. ONLY STILL AT 2009BASIS OF APPORTIONMENT - MUNICIPAL LEVY - FOR INFO. ONLY STILL AT 2009BASIS OF APPORTIONMENT - MUNICIPAL LEVY - FOR INFO. ONLY STILL AT 2009 (BASED ON 2009 FOR 2010 MODIFIED CURRENT VALUE ASSESSMENT FIGURES*)(BASED ON 2009 FOR 2010 MODIFIED CURRENT VALUE ASSESSMENT FIGURES*)(BASED ON 2009 FOR 2010 MODIFIED CURRENT VALUE ASSESSMENT FIGURES*)(BASED ON 2009 FOR 2010 MODIFIED CURRENT VALUE ASSESSMENT FIGURES*) % OF % OF % OF % OF CURRENTCURRENTCURRENTCURRENT CURRENTCURRENTCURRENTCURRENT MUNICIP-MUNICIP-MUNICIP-MUNICIP-VALUEVALUEVALUEVALUE POPULATIONPOPULATIONPOPULATIONPOPULATION VALUEVALUEVALUEVALUEALITY INALITY INALITY INALITY INASSESSMENTASSESSMENTASSESSMENTASSESSMENTTOTAL TOTAL TOTAL TOTAL ININININ MUNICIPALITYMUNICIPALITYMUNICIPALITYMUNICIPALITY ASSESSMENTASSESSMENTASSESSMENTASSESSMENTAUTHORITYAUTHORITYAUTHORITYAUTHORITYIN WATERSHEDIN WATERSHEDIN WATERSHEDIN WATERSHEDPOPULATIONPOPULATIONPOPULATIONPOPULATIONAUTHORITYAUTHORITYAUTHORITYAUTHORITY $(000's)$(000's)$(000's)$(000's)$(000's)$(000's)$(000's)$(000's) Township of Adjala-TosorontioTownship of Adjala-TosorontioTownship of Adjala-TosorontioTownship of Adjala-Tosorontio 1,307,458 4 52,298 9,928 397 Durham, Regional Municipality ofDurham, Regional Municipality ofDurham, Regional Municipality ofDurham, Regional Municipality of 24,709,138 *20,421,117198,256165,427 City of TorontoCity of TorontoCity of TorontoCity of Toronto 425,710,959100 425,710,9592,124,6512,124,651 Town of MonoTown of MonoTown of MonoTown of Mono 1,106,391 5 55,320 6,653 333 Peel, Regional Municipality ofPeel, Regional Municipality ofPeel, Regional Municipality ofPeel, Regional Municipality of 171,614,856 *74,778,6241,013,621456,991 York, Regional Municipality ofYork, Regional Municipality ofYork, Regional Municipality ofYork, Regional Municipality of 138,845,115 *126,712,473685,466618,541 - 763,293,917 - 647,730,7914,038,5753,366,340 - ANALYSIS OF REGIONAL MUNICIPALITIES *ANALYSIS OF REGIONAL MUNICIPALITIES *ANALYSIS OF REGIONAL MUNICIPALITIES *ANALYSIS OF REGIONAL MUNICIPALITIES *- - Durham, Regional Municipality ofDurham, Regional Municipality ofDurham, Regional Municipality ofDurham, Regional Municipality of - Ajax, Town of Ajax, Town of Ajax, Town of Ajax, Town of 10,479,207 86 9,012,11892,92079,911 Pickering, Town of Pickering, Town of Pickering, Town of Pickering, Town of 11,454,358 95 10,881,64086,18681,877 Uxbridge Township Uxbridge Township Uxbridge Township Uxbridge Township 2,775,572 19 527,35919,150 3,639 - 24,709,138 - 20,421,117198,256165,427- Peel, Regional Municipality ofPeel, Regional Municipality ofPeel, Regional Municipality ofPeel, Regional Municipality of - Brampton, City Brampton, City Brampton, City Brampton, City 53,878,224 63 33,943,281369,684232,901 Mississauga, City of Mississauga, City of Mississauga, City of Mississauga, City of 108,726,384 33 35,879,707591,251195,113 Caledon, Town of Caledon, Town of Caledon, Town of Caledon, Town of 9,010,248 55 4,955,63652,68628,977 - 171,614,856 - 74,778,6241,013,621456,991- York, Regional Municipality ofYork, Regional Municipality ofYork, Regional Municipality ofYork, Regional Municipality of - Aurora, Town of Aurora, Town of Aurora, Town of Aurora, Town of 7,407,636 4 296,30642,398 1,696 Markham, Town of Markham, Town of Markham, Town of Markham, Town of 43,846,867100 43,846,867231,034231,034 Richmond Hill, Town of Richmond Hill, Town of Richmond Hill, Town of Richmond Hill, Town of 27,093,770 99 26,822,832145,643144,187 Vaughan, Town of Vaughan, Town of Vaughan, Town of Vaughan, Town of 52,038,604100 52,038,604222,296222,296 Whitchurch-Stouffville, Town of Whitchurch-Stouffville, Town of Whitchurch-Stouffville, Town of Whitchurch-Stouffville, Town of 4,917,125 43 2,114,36425,76411,079 King Township King Township King Township King Township 3,541,113 45 1,593,50118,331 8,249 - 138,845,115 - 126,712,473685,466618,541- - - - * As provided by the Ministry of Natural Resources - - 140 Page 4Page 4Page 4Page 4 TORONTO AND REGION CONSERVATION AUTHORITY TORONTO AND REGION CONSERVATION AUTHORITY TORONTO AND REGION CONSERVATION AUTHORITY TORONTO AND REGION CONSERVATION AUTHORITY 2010 LEVY APPORTIONMENT For Info. only, still at 2009 numbers)2010 LEVY APPORTIONMENT For Info. only, still at 2009 numbers)2010 LEVY APPORTIONMENT For Info. only, still at 2009 numbers)2010 LEVY APPORTIONMENT For Info. only, still at 2009 numbers) MODIFIEDMODIFIEDMODIFIEDMODIFIED 2010 GENERAL2010 GENERAL2010 GENERAL2010 GENERAL2009 GENERAL2009 GENERAL2009 GENERAL2009 GENERAL CURRENT VALUECURRENT VALUECURRENT VALUECURRENT VALUE LEVYLEVYLEVYLEVY LEVYLEVYLEVYLEVY MUNICIPALITYMUNICIPALITYMUNICIPALITYMUNICIPALITY ASSESSMENTASSESSMENTASSESSMENTASSESSMENTPROPORTIONATEPROPORTIONATEPROPORTIONATEPROPORTIONATEPROPORTIONATEPROPORTIONATEPROPORTIONATEPROPORTIONATE IN WATERSHEDIN WATERSHEDIN WATERSHEDIN WATERSHED FACTORFACTORFACTORFACTOR FACTORFACTORFACTORFACTOR $(000's)$(000's)$(000's)$(000's) ADJALA-TOSORONTIOADJALA-TOSORONTIOADJALA-TOSORONTIOADJALA-TOSORONTIO 52,298 0.00807%0.00807%0.00807%0.00807%0.00807%0.00807%0.00807%0.00807% DURHAM, REGIONAL MUNICIPALITY OFDURHAM, REGIONAL MUNICIPALITY OFDURHAM, REGIONAL MUNICIPALITY OFDURHAM, REGIONAL MUNICIPALITY OF Ajax Ajax Ajax Ajax 9,012,118 Pickering Pickering Pickering Pickering 10,881,640 Uxbridge Uxbridge Uxbridge Uxbridge 527,359 20,421,117 3.15272%3.15272%3.15272%3.15272%3.15272%3.15272%3.15272%3.15272% CITY OF TORONTOCITY OF TORONTOCITY OF TORONTOCITY OF TORONTO 425,710,959 65.72344%65.72344%65.72344%65.72344%65.72344%65.72344%65.72344%65.72344% TOWN OF MONOTOWN OF MONOTOWN OF MONOTOWN OF MONO 55,320 0.00854%0.00854%0.00854%0.00854%0.00854%0.00854%0.00854%0.00854% PEEL, REGIONAL MUNICIPALITY OFPEEL, REGIONAL MUNICIPALITY OFPEEL, REGIONAL MUNICIPALITY OFPEEL, REGIONAL MUNICIPALITY OF Brampton Brampton Brampton Brampton 33,943,281 Mississauga Mississauga Mississauga Mississauga 35,879,707 Caledon Caledon Caledon Caledon 4,955,636 74,778,624 11.54471%11.54471%11.54471%11.54471%11.54471%11.54471%11.54471%11.54471% YORK, REGIONAL MUNICIPALITY OFYORK, REGIONAL MUNICIPALITY OFYORK, REGIONAL MUNICIPALITY OFYORK, REGIONAL MUNICIPALITY OF Aurora Aurora Aurora Aurora 296,306 Markham Markham Markham Markham 43,846,867 Richmond Richmond Richmond Richmond 26,822,832 Vaughan Vaughan Vaughan Vaughan 52,038,604 Whitchurch - Stouffville Whitchurch - Stouffville Whitchurch - Stouffville Whitchurch - Stouffville 2,114,364 King King King King 1,593,501 126,712,473 19.56252%19.56252%19.56252%19.56252%19.56252%19.56252%19.56252%19.56252% 647,730,791 100.00000%100.00000%100.00000%100.00000%100.00000%100.00000%100.00000%100.00000% 141 SECTION 2SECTION 2SECTION 2SECTION 2 2010 OPERATING BUDGET2010 OPERATING BUDGET2010 OPERATING BUDGET2010 OPERATING BUDGET 142 Pa g e 5 Pa g e 5 P a g e 5 Pa g e 5 TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s Pa g e Pa g e P a g e Pa g e 20 0 9 20 0 9 2 0 0 9 20 0 9 20 0 9 20 0 9 2 0 0 9 20 0 9 20 1 0 20 1 0 2 0 1 0 20 1 0 10 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Re f e r e n c e Re f e r e n c e R e f e r e n c e Re f e r e n c e B u d g e t Bu d g e t B u d g e t Bu d g e t P. 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Ad m i n i s t r a t i o n Pa g e 8 2 , 2 2 6 , 0 0 0 2 , 2 4 7 , 6 0 0 2 , 0 8 6 , 0 0 0 - 6 . 3 % ( 1 4 0 , 0 0 0 ) P r o j e c t s u r c h a r g e h i g h e r d u e t o v o l u m e o f p r o j e c t s . N e t o f h i g h e r R e n t e x p e n s e a t P D P ( $ 7 9 , 0 0 0 ) , A u d i t e x p e n s e s u p d u e to T C A v e r i f i c a t i o n w o r k ( $ 1 6 , 5 0 0 ) Re n t a l P r o p e r t i e s Pa g e 9 1 , 8 0 4 , 0 0 0 1 , 7 9 9 , 0 0 0 1 , 8 6 6 , 0 0 0 3 . 4 % 6 2 , 0 0 0 N o s p e c i a l p r o g . t o c o v e r O R C r e p a i r s i n 2 0 1 0 , m o v e t o c o r e Pr o p e r t y S e v i c e s Pa g e 1 0 1 , 7 5 5 , 0 0 0 1 , 7 4 7 , 0 0 0 1 , 7 7 4 , 0 0 0 1 . 1 % 1 9 , 0 0 0 + $ 2 0 , 0 0 0 f o r m a n a g e m e n t o f S w a n L a k e , + $ 3 0 , 0 0 0 f o r C a n a d a P o s t p r o p e r t y m a n a g e m e n t Ve h i c l e & E q u i p m e n t R e s e r v e P a g e 1 1 - Si m i l a r a m o u n t o f e q u i p m e n t / v e h i c l e r e p l a c e m e n t s 5, 7 8 5 , 0 0 0 5 , 7 9 3 , 6 0 0 5 , 7 2 6 , 0 0 0 - 1 . 0 % ( 5 9 , 0 0 0 ) Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n WM D i v i s i o n a l M a n a g e m e n t Pa g e 1 2 23 2 , 0 0 0 2 3 7 , 0 0 0 2 6 3 , 0 0 0 1 3 . 4 % 3 1 , 0 0 0 . 4 A d m i n . A s s i s t a d d e d Wa t e r s h e d S t r a t e g i e s Pa g e 1 3 1 , 6 3 6 , 0 0 0 1 , 6 7 6 , 0 0 0 1 , 6 4 3 , 0 0 0 0 . 4 % 7 , 0 0 0 D u f f i n s / H u m b e r : s o m e s t a f f t o o t h e r p r o g r a m s , H i g h l a n d : h i g h e r e x p . d u e t o G r e e n i n g S t r a t e g y d e v e l o p m e n t , D o n : l o w e r ex t e r n a l p r i n t i n g c o s t s Co n s e r v a t i o n F i e l d C e n t r e s Pa g e 1 4 2 , 7 6 4 , 0 0 0 2 , 7 2 9 , 5 0 0 2 , 9 1 8 , 0 0 0 5 . 6 % 1 5 4 , 0 0 0 L k / S t G e o r g e D o r m r e o p e n e d w i t h c o s t & r e v 4, 6 3 2 , 0 0 0 4 , 6 4 2 , 5 0 0 4 , 8 2 4 , 0 0 0 4 . 1 % 1 9 2 , 0 0 0 Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t Pa g e 1 5 3 , 3 2 5 , 0 0 0 3 , 4 0 0 , 5 3 7 3 , 5 0 5 , 0 0 0 5 . 4 % 1 8 0 , 0 0 0 Mo r e P e e l & Y o r k R e g i o n s e n v i r o n m e n t a l a s s e s s m e n t w o r k i n 2 0 1 0 , M i n o r a n n u a l i z a t i o n s E c o l o g y + . 8 5 H y d r o g e o l o g i s t f o r Yo r k E M P En f o r c e m e n t Pa g e 1 6 5 9 2 , 0 0 0 5 9 2 , 0 0 0 5 9 9 , 0 0 0 1 . 2 % 7 , 0 0 0 S a m e s e r v i c e l e v e l i n 2 0 1 0 3, 9 1 7 , 0 0 0 3 , 9 9 2 , 5 3 7 4 , 1 0 4 , 0 0 0 4 . 8 % 1 8 7 , 0 0 0 Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y Pa g e 1 7 2 , 6 2 8 , 0 0 0 2 , 6 0 0 , 0 0 0 2 , 6 3 0 , 0 0 0 0 . 1 % 2 , 0 0 0 2 0 1 0 s e r v i c e l e v e l s a r e b e i n g m a i n t a i n e d a t 2 0 0 9 ' s l e v e l . Pa g e 1 8 2, 6 2 8 , 0 0 0 2 , 6 0 0 , 0 0 0 2 , 6 3 0 , 0 0 0 0 . 1 % 2 , 0 0 0 Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s Pa g e 1 9 1 , 8 1 9 , 0 0 0 1 , 2 6 2 , 1 5 0 1 , 3 4 5 , 0 0 0 - 2 6 . 1 % ( 4 7 4 , 0 0 0 ) P l a n t p r o p a g a t i o n e x p e n d i t u r e s l o w e r d u e t o i n t e r n a l r e v e n u e s n e t t e d o u t ( - $ 5 8 3 ) , A r c h a e o l o g y - m o r e p r o j e c t s g e t fu n d i n g , + 1 F T E N u r s e r y T e c h n i c i a n , + . 1 A r c h a e , - . 9 L a b o u r e r s = . 2 F i l l : S l i g h t l y l e s s s t a f f a l l o c a t e d h e r e Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s & C u l t u r e D i v i s i o n a l M a n a g e m e n t Pa g e 2 0 83 9 , 0 0 0 7 8 3 , 0 0 0 8 5 2 , 0 0 0 1 . 5 % 1 3 , 0 0 0 W e e k e n d R e c e p t i o n i s t p o s i t i o n t r a n s f e r r e d t o B l a c k C r e e k $ 1 2 , 1 0 0 , - . 3 F T E W e e k e n d R e c e p t i o n m o v e d t o B C P V , + . 1 mi s c = - . 2 Co n s e r v a t i o n A r e a s Pa g e 2 1 3 , 5 8 6 , 0 0 0 3 , 2 9 0 , 9 0 0 3 , 4 8 2 , 0 0 0 - 2 . 9 % ( 1 0 4 , 0 0 0 ) S a m e s e r v i c e l e v e l i n 2 0 1 0 . , - 1 F T E I L S u p e r i n t e n d e n t V a c a n t - 1 F T E B M L a b o u r e r - . 3 B o y d S u p e r m o v e d t o K C C , U t i l i t i e s an d V & E i n c r e a s e d 4 % Ko r t r i g h t C e n t r e f o r C o n s e r v a t i o n Pa g e 2 2 1 , 5 9 3 , 0 0 0 1 , 6 2 6 , 0 0 0 1 , 7 1 5 , 0 0 0 7 . 7 % 1 2 2 , 0 0 0 S u p e r i n t e n d e n t p o s i t i o n 1 0 0 % i n K o r t r i g h t B u d g e t f r o m 5 0 % i n B o y d . , E n e r g y & V & E i n c r e a s e d 4 % . , R e v e n u e & ex p e n d i t u r e s a d j u s t m e n t s t o E d u c a t i o n , C o r o p o r a t e , E n e r g y a n d W e d d i n g p r o g r a m s i n l i n e w i t h 2 0 0 9 a c t u a l s . Oa k R i d g e s C o r r i d o r P a r k Pa g e 2 3 1 , 4 6 1 , 0 0 0 1 , 3 7 1 , 5 0 0 1 , 4 7 0 , 0 0 0 0 . 6 % 9 , 0 0 0 S a m e s e r v i c e l e v e l i n 2 0 1 0 Bl a c k C r e e k P i o n e e r V i l l a g e Pa g e 2 4 4 , 2 8 9 , 0 0 0 4 , 2 1 4 , 9 0 0 4 , 5 4 6 , 0 0 0 6 . 0 % 2 5 7 , 0 0 0 S a m e s e r v i c e l e v e l i n 2 0 1 0 , b u t i n c l u d e s M a r c h B r e a k b u d g e t ( u n b u d g e t e d i n 2 0 0 9 ) , R e v i s e d e d u c a t i o n p r o g r a m t o in c r e a s e a u d i e n c e , e x t e n d s e a s o n , a n d m a r k e t m o r e a g g r e s s i v e l y , + . 4 W e e k e n d R e c e p t i o n , + . 4 E d P r o g r a m = . 8 Fo o d S e r v i c e s Pa g e 2 5 1 , 0 3 4 , 0 0 0 8 8 7 , 1 0 0 1 , 0 4 2 , 0 0 0 0 . 8 % 8 , 0 0 0 N o s e r v i c e l e v e l c h a n g e i n 2 0 1 0 , S u p e r v i s e r h o u r s r e d u c e d 12 , 8 0 2 , 0 0 0 1 2 , 1 7 3 , 4 0 0 1 3 , 1 0 7 , 0 0 0 2 . 4 % 3 0 5 , 0 0 0 Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O Co r p o r a t e M a n a g e m e n t Pa g e 2 6 50 3 , 0 0 0 4 9 6 , 0 0 0 5 2 2 , 0 0 0 3 . 8 % 1 9 , 0 0 0 E v e n t s b u d g e t m o v e d f r o m C o r p o r a t e C o m m u n i c a t i o n s t o C o r p o r a t e M a n a g e m e n t . Co r p o r a t e S e c r e t a r i a t Pa g e 2 6 41 6 , 0 0 0 4 6 0 , 0 0 0 4 2 3 , 0 0 0 1 . 7 % 7 , 0 0 0 Hu m a n R e s o u r c e s Pa g e 2 6 55 6 , 0 0 0 5 2 0 , 3 0 0 6 3 0 , 0 0 0 1 3 . 3 % 7 4 , 0 0 0 Co r p o r a t e C o m m u n i c a t i o n s Pa g e 2 6 1 , 3 1 6 , 0 0 0 1 , 3 0 2 , 7 0 0 1 , 3 9 3 , 0 0 0 5 . 9 % 7 7 , 0 0 0 I n c r e a s e i n H R a n d C o r p o r a t e C o m m u n i c a t i o n s F T E ' s t o s u p p o r t g r o w t h i n p r o g r a m s . 2 n e w F T E ' s ; 1 f r o m F T t o P T ; 1 fr o m 6 m t h s t o 1 2 m t h s Pr o f e s s i o n a l A c c e s s P r o g r a m Pa g e 2 6 36 6 , 0 0 0 3 7 4 , 5 0 0 3 5 4 , 0 0 0 - 3 . 3 % ( 1 2 , 0 0 0 ) + . 6 H R m a t l e a v e r e t u r n s , . 4 H R A s s o c i a t e a d d e d , . 1 F T E t o P A I E E , P A I I E - . 7 = - . 2 , C C : + . 9 o f A n n u a l i z a t i o n s 3, 1 5 7 , 0 0 0 3 , 1 5 3 , 5 0 0 3 , 3 2 2 , 0 0 0 5 . 2 % 1 6 5 , 0 0 0 - Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l 34 , 7 4 0 , 0 0 0 34 , 7 4 0 , 0 0 0 3 4 , 7 4 0 , 0 0 0 34 , 7 4 0 , 0 0 0 3 3 , 6 1 7 , 6 8 7 33 , 6 1 7 , 6 8 7 3 3 , 6 1 7 , 6 8 7 33 , 6 1 7 , 6 8 7 3 5 , 0 5 8 , 0 0 0 35 , 0 5 8 , 0 0 0 3 5 , 0 5 8 , 0 0 0 35 , 0 5 8 , 0 0 0 0 . 9 % 0. 9 % 0 . 9 % 0. 9 % 3 1 8 , 0 0 0 31 8 , 0 0 0 3 1 8 , 0 0 0 31 8 , 0 0 0 143 Pa g e 6 Pa g e 6 P a g e 6 Pa g e 6 TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 2 0 1 0 P r e l i m i n a r y O p e r a t i n g E s t i m a t e s 20 0 9 20 0 9 2 0 0 9 20 0 9 20 0 9 20 0 9 2 0 0 9 20 0 9 20 1 0 20 1 0 2 0 1 0 20 1 0 10 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 10 / 0 9 10 / 0 9 1 0 / 0 9 10 / 0 9 Bu d g e t Bu d g e t B u d g e t Bu d g e t P. A . P. A . P . A . P. A . Bu d g e t Bu d g e t B u d g e t Bu d g e t % C h g . % C h g . % C h g . % C h g . $ C h g . $ C h g . $ C h g . $ C h g . 20 1 0 o v e r 2 0 0 9 C h a n g e 20 1 0 o v e r 2 0 0 9 C h a n g e 20 1 0 o v e r 2 0 0 9 C h a n g e 20 1 0 o v e r 2 0 0 9 C h a n g e $ $ $ Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Pr o g r a m / U s e r f e e s : R e n t a l P r o p e r t i e s 2, 3 1 4 , 0 0 0 2 , 2 7 4 , 0 0 0 2 , 3 4 5 , 0 0 0 1 . 3 % 3 1 , 0 0 0 I n t e r e s t E a r n i n g s 30 0 , 0 0 0 2 5 2 , 0 0 0 2 7 5 , 0 0 0 - 8 . 3 % ( 2 5 , 0 0 0 ) I n t e r e s t r e v e n u e d o w n d u e t o l o w r a t e s ( $ 2 5 , 0 0 0 ) B l a c k C r e e k P i o n e e r V i l l a g e 2, 2 0 3 , 0 0 0 2 , 0 4 7 , 3 0 0 2 , 3 3 2 , 0 0 0 5 . 9 % 1 2 9 , 0 0 0 P r i c e i n c r e a s e s o n 2 0 0 9 a c t u a l a t t e n d a n c e r e v e n u e s t o r e f l e c t c u r r e n t e c o n o m i c i m p a c t s o n t o u r i s m F o o d S e r v i c e s 1, 0 8 1 , 0 0 0 8 7 5 , 5 0 0 1 , 1 2 1 , 0 0 0 3 . 7 % 4 0 , 0 0 0 A d d i t o n a l R e v e n u e & E x p e n d i t u r e s f o r H a l f w a y H o u s e / B r e w P u b D e v e l o p m e n t S e r v i c e s 3, 0 2 5 , 0 0 0 3 , 0 4 8 , 0 0 0 3 , 1 3 3 , 0 0 0 3 . 6 % 1 0 8 , 0 0 0 R e v e n u e s p r o j e c t e d 2 % h i g h e r i n 2 0 1 0 R e s t o r a t i o n S e r v i c e s 2, 0 1 1 , 0 0 0 1 , 0 1 5 , 1 5 0 1 , 1 2 2 , 0 0 0 - 4 4 . 2 % ( 8 8 9 , 0 0 0 ) I n l a n d f i l l r e v . d o w n t o e c o n o m i c d o w n t u r n ( - $ 2 6 7 ) , P l a n t p r o p a g a t i o n e x p e n d i t u r e s l o w e r d u e t o i n t e r n a l re v e n u e s n e t t e d o u t ( - $ 5 8 3 ) , A r c h a e o l o g y - m o r e p r o j e c t s g e t f u n d i n g C o n s e r v a t i o n A r e a s 3, 6 1 6 , 0 0 0 3 , 1 0 6 , 6 0 0 3 , 6 1 6 , 0 0 0 Sa m e r e v e n u e s p r o j e c t e d i n 2 0 1 0 K o r t r i g h t C e n t r e f o r C o n s e r v a t i o n 1, 4 4 4 , 0 0 0 1 , 4 7 5 , 8 0 0 1 , 5 3 7 , 0 0 0 6 . 4 % 9 3 , 0 0 0 R e v e n u e & e x p e n d i t u r e s a d j u s t m e n t s t o E d u c a t i o n , C o r o p o r a t e , E n e r g y a n d W e d d i n g p r o g r a m s i n l i n e w i t h 20 0 9 a c t u a l s . O a k R i d g e s C o r r i d o r P a r k 1, 2 9 0 , 0 0 0 1 , 2 0 0 , 5 0 0 1 , 2 9 0 , 0 0 0 Sa m e s e r v i c e l e v e l i n 2 0 1 0 C o n s e r v a t i o n F i e l d C e n t r e s 1, 8 0 6 , 0 0 0 1 , 7 5 8 , 3 0 0 1 , 9 1 2 , 0 0 0 5 . 9 % 1 0 6 , 0 0 0 L k / S t G e o r g e D o r m r e o p e n e d w i t h c o s t & r e v A l l O t h e r P r o g r a m / U s e r f e e s 11 5 , 0 0 0 7 9 , 5 0 0 1 1 5 , 0 0 0 Re s e r v e s (5 1 4 , 0 0 0 ) ( 4 6 7 , 7 0 0 ) ( 3 3 0 , 0 0 0 ) - 3 5 . 8 % 1 8 4 , 0 0 0 L e s s F i l l r e v t o c r r y f w d f o r f u t u r e w o r k - CF G T - F l o w t h r o u g h 40 3 , 0 0 0 4 5 3 , 5 0 0 4 2 6 , 0 0 0 5 . 7 % 2 3 , 0 0 0 Ot h e r M u n i c i p a l 1, 1 4 9 , 0 0 0 1 , 2 6 8 , 5 3 7 1 , 2 3 8 , 0 0 0 7 . 7 % 8 9 , 0 0 0 E c o l o g y S p . P r o j e c t s , P l a n t p r o p a g a t i o n , E n v i r o . A s s e s s m e n t s Pr o v i n c i a l 92 2 , 7 0 0 9 3 5 , 5 0 0 9 6 2 , 0 0 0 4 . 3 % 3 9 , 3 0 0 Fe d e r a l 10 4 , 3 0 0 1 2 7 , 3 0 0 8 3 , 0 0 0 - 2 0 . 4 % ( 2 1 , 3 0 0 ) Do n a t i o n s / F u n d r a i s i n g 48 3 , 0 0 0 4 8 6 , 8 0 0 4 8 3 , 0 0 0 No n - G o v e r n m e n t G r a n t s 26 9 , 0 0 0 7 6 6 , 5 0 0 2 7 0 , 0 0 0 0 . 4 % 1 , 0 0 0 Re v e n u e t o t a l Re v e n u e t o t a l Re v e n u e t o t a l Re v e n u e t o t a l 22 , 0 2 2 , 0 0 0 22 , 0 2 2 , 0 0 0 2 2 , 0 2 2 , 0 0 0 22 , 0 2 2 , 0 0 0 2 0 , 7 0 3 , 0 8 7 20 , 7 0 3 , 0 8 7 2 0 , 7 0 3 , 0 8 7 20 , 7 0 3 , 0 8 7 2 1 , 9 3 0 , 0 0 0 21 , 9 3 0 , 0 0 0 2 1 , 9 3 0 , 0 0 0 21 , 9 3 0 , 0 0 0 - 0 . 4 % -0 . 4 % - 0 . 4 % -0 . 4 % ( 9 2 , 0 0 0 ) (9 2 , 0 0 0 ) ( 9 2 , 0 0 0 ) (9 2 , 0 0 0 ) Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s 12 , 7 1 8 , 0 0 0 12 , 7 1 8 , 0 0 0 1 2 , 7 1 8 , 0 0 0 12 , 7 1 8 , 0 0 0 1 2 , 9 1 4 , 6 0 0 12 , 9 1 4 , 6 0 0 1 2 , 9 1 4 , 6 0 0 12 , 9 1 4 , 6 0 0 1 3 , 1 2 8 , 0 0 0 13 , 1 2 8 , 0 0 0 1 3 , 1 2 8 , 0 0 0 13 , 1 2 8 , 0 0 0 3 . 2 % 4 1 0 , 0 0 0 41 0 , 0 0 0 4 1 0 , 0 0 0 41 0 , 0 0 0 Ne t E x p e n d i t u r e s f u n d e d b y : CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y 50 0 , 0 0 0 25 0 , 0 0 0 50 0 , 0 0 0 As s u m e s 2 0 0 9 t a r g e t i n 2 0 1 0 Pr o v i n c i a l T r a n s f e r P a y m e n t s 84 6 , 0 0 0 8 4 6 , 0 0 0 8 4 6 , 0 0 0 Mu n i c i p a l L e v y 11 , 3 7 2 , 0 0 0 1 1 , 3 7 2 , 0 0 0 1 1 , 7 8 2 , 0 0 0 3. 6 % 4 1 0 , 0 0 0 De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) 44 6 , 6 0 0 44 6 , 6 0 0 4 4 6 , 6 0 0 44 6 , 6 0 0 - St a f f i n g : F u l l - t i m e St a f f i n g : F u l l - t i m e St a f f i n g : F u l l - t i m e St a f f i n g : F u l l - t i m e 24 6 . 2 24 7 . 6 0 . 6 % 1. 4 N o n - F u l l - t i m e N o n - F u l l - t i m e N o n - F u l l - t i m e N o n - F u l l - t i m e 13 7 . 4 13 9 . 3 1 . 4 % 1 . 9 WM : + 1 . 7 C F C & . 4 W M A d m i n A s s i s t , D S S : + 1 m o s t l y E A s t a f f = 3 . 1 f t e s , C A O : + 1 . 2 m o s t l y C o r p C o m m an n u a l z s , P & C : - 1 F T E o v e r a l l f o r u n f i l l e d C A s t a f f . 3 . 1 + 1 . 2 - . 9 = + 3 . 4 f t e s T o t a l T o t a l T o t a l T o t a l 38 3 . 6 0 38 3 . 6 0 3 8 3 . 6 0 38 3 . 6 0 38 7 38 7 3 8 7 38 7 0 . 9 % 3 . 3 3. 3 3 . 3 3. 3 144 Pa g e 7 Pa g e 7 P a g e 7 Pa g e 7 TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y Fu l l - t i m e E q u i v a l e n t E m p l o y e e s Se a s o n a l , P a r t - t i m e Se a s o n a l , P a r t - t i m e Se a s o n a l , P a r t - t i m e Se a s o n a l , P a r t - t i m e FU L L - T I M E FU L L - T I M E F U L L - T I M E FU L L - T I M E Co n t r a c t Co n t r a c t C o n t r a c t Co n t r a c t TO T A L F T E ' s TO T A L F T E ' s TO T A L F T E ' s TO T A L F T E ' s 20 0 9 20 0 9 2 0 0 9 20 0 9 20 1 0 20 1 0 2 0 1 0 20 1 0 20 0 9 20 0 9 2 0 0 9 20 0 9 20 1 0 20 1 0 2 0 1 0 20 1 0 20 0 9 20 0 9 2 0 0 9 20 0 9 20 1 0 20 1 0 2 0 1 0 20 1 0 Fi n a n c e & B u s i n e s s S e r v i c e s Fi n a n c e & B u s i n e s s S e r v i c e s Fi n a n c e & B u s i n e s s S e r v i c e s Fi n a n c e & B u s i n e s s S e r v i c e s 50 . 8 52 . 1 4. 1 2. 8 54 . 9 54 . 9 Wa t e r s h e d M a n a g e m e n t / P l a n n i n g / Wa t e r s h e d M a n a g e m e n t / P l a n n i n g / Wa t e r s h e d M a n a g e m e n t / P l a n n i n g / Wa t e r s h e d M a n a g e m e n t / P l a n n i n g / 11 3 . 5 11 7 . 3 23 . 8 23 . 3 13 7 . 4 14 0 . 6 Ec o l o g y / R e s t o r a t i o n S e r v i c e s Ec o l o g y / R e s t o r a t i o n S e r v i c e s Ec o l o g y / R e s t o r a t i o n S e r v i c e s Ec o l o g y / R e s t o r a t i o n S e r v i c e s Pa r k s a n d C u l t u r e Pa r k s a n d C u l t u r e Pa r k s a n d C u l t u r e Pa r k s a n d C u l t u r e 56 . 6 54 . 4 10 7 . 6 10 8 . 7 16 4 . 2 16 3 . 2 Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O 25 . 2 23 . 9 1. 9 4. 4 27 . 1 28 . 2 To t a l O p e r a t i n g To t a l O p e r a t i n g To t a l O p e r a t i n g To t a l O p e r a t i n g 24 6 . 2 24 7 . 7 13 7 . 4 13 9 . 2 38 3 . 6 38 6 . 9 Ca p i t a l Ca p i t a l C a p i t a l Ca p i t a l 12 1 . 8 12 8 . 8 51 . 7 50 . 5 17 3 . 6 17 9 . 2 TO T A L S T A F F I N G TO T A L S T A F F I N G TO T A L S T A F F I N G TO T A L S T A F F I N G 36 8 . 0 3 7 6 . 5 18 9 . 1 1 8 9 . 7 55 7 . 2 5 6 6 . 1 145 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Finance and Business ServicesFinance and Business ServicesFinance and Business ServicesFinance and Business Services Page 8Page 8Page 8Page 8 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: AdministrationAdministrationAdministrationAdministration 2009200920092009 2009200920092009 20092009200920092010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Financial Services 1,112,000 729,2751,129,0001,145,9001,145,9001,145,9001,145,9003.0%3.0%3.0%3.0%33,90033,90033,90033,900 Office Services 1,277,000 934,7591,285,6001,367,3001,367,3001,367,3001,367,3007.1%7.1%7.1%7.1%90,30090,30090,30090,300 Information Technology 685,000 444,437685,000716,200716,200716,200716,2004.6%4.6%4.6%4.6%31,20031,20031,20031,200 GIS 540,000 559,826540,000533,500533,500533,500533,500-1.2%-1.2%-1.2%-1.2%(6,500)(6,500)(6,500)(6,500) Project Surcharge (1,446,000)(1,372,280)(1,450,000)(1,741,600)(1,741,600)(1,741,600)(1,741,600)20.4%20.4%20.4%20.4%(295,600)(295,600)(295,600)(295,600) Environmental Management Systems 58,000 42,50758,00064,70064,70064,70064,70011.6%11.6%11.6%11.6%6,7006,7006,7006,700 - - - - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 2,226,000 1,338,5242,247,6002,086,0002,086,0002,086,0002,086,00045.5%45.5%45.5%45.5%(140,000)(140,000)(140,000)(140,000) Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees 66,000 55,22948,50066,00066,00066,00066,000 Reserves - - - - Interest Earnings 300,000 172,069252,000275,000275,000275,000275,000-8.3%-8.3%-8.3%-8.3%(25,000)(25,000)(25,000)(25,000) CFGT - Flowthrough - - - - Municipal - - - - Provincial - - - - Federal - - - - Donations/Fundraising - - - - Non-Government Grants 135,000 1,843200,000135,000135,000135,000135,000 Revenue TotalRevenue TotalRevenue TotalRevenue Total 501,000 229,141500,500476,000476,000476,000476,000-8.3%-8.3%-8.3%-8.3%(25,000)(25,000)(25,000)(25,000) Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 1,725,0001,725,0001,725,0001,725,000 1,109,3831,109,3831,109,3831,109,3831,747,1001,747,1001,747,1001,747,1001,610,0001,610,0001,610,0001,610,00053.8%53.8%53.8%53.8%(115,000)(115,000)(115,000)(115,000) IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 35.2 xxx 34.9??35.3 0.1%0.0 Non-F/T 0.4 xxx .4??0.40 Facilities: # Buildings Sq. Footage Operations: Days of Number of Internal TRCA Clients Cost/Client # Accounting Transactions # Computers & Phones # GIS requests Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Wage costs: Interest revenue down due to low rates ($25,000) Project surcharge higher due to volume of projects. Net of higher Rent expense at PDP ($79,000) Audit expenses up due to TCA verification work ($16,500) NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Interest revenue will fall short of budget by about $48,000 due to lower interest rates than forecast. PST Rebates will exceed budget by $65,000 146 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Finance and Business ServicesFinance and Business ServicesFinance and Business ServicesFinance and Business Services Page 9Page 9Page 9Page 9 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Rental PropertiesRental PropertiesRental PropertiesRental Properties 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Basic Rentals 532,000 412,262 532,000 539,000 1.3%7,000 ORC Rentals 813,000 839,096 813,000 855,000 5.2%42,000 Special Agreements 108,000 85,409 103,000 103,000 -4.6%(5,000) Central Services 351,000 270,915 351,000 369,000 5.1%18,000 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,804,000 1,607,683 1,799,000 1,866,000 3.4%62,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Basic Rentals 761,000 761,000 784,000 3.0%23,000 ORC Rentals 938,000 938,000 950,000 1.3%12,000 Special Agreements 615,000 575,000 611,000 -0.7%(4,000) Program/User fees totalsProgram/User fees totalsProgram/User fees totalsProgram/User fees totals 2,314,0002,314,0002,314,0002,314,000 1,386,5951,386,5951,386,5951,386,5952,274,0002,274,0002,274,0002,274,0002,345,0002,345,0002,345,0002,345,0001.3%1.3%1.3%1.3%31,00031,00031,00031,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private 31,608 - Revenue totalRevenue totalRevenue totalRevenue total 2,314,000 1,418,203 2,274,000 2,345,000 1.3%31,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures (510,000)(510,000)(510,000)(510,000)189,480189,480189,480189,480 (475,000)(475,000)(475,000)(475,000)(479,000)(479,000)(479,000)(479,000)-6.1%-6.1%-6.1%-6.1%31,00031,00031,00031,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 5.8 5.8?5.3 -8.7%(0.5) Non-F/T 0.5 .05.?1.0 100.0%0.5 Facilities: # Buildings Rented Occupancy % # acres Land under lease Operations: Days of Cost/Rentals Revenue/Rental Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Wage costs: Interest revenue down due to low rates ($25,000) Project surcharge higher due to volume of projects. Net of higher Rent expense at PDP ($79,000) Audit expenses up due to TCA verification work ($16,500) NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Interest revenue will fall short of budget by about $48,000 due to lower interest rates than forecast. PST Rebates will exceed budget by $65,000 147 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Finance and Business ServicesFinance and Business ServicesFinance and Business ServicesFinance and Business Services Page 10Page 10Page 10Page 10 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Property & TaxesProperty & TaxesProperty & TaxesProperty & Taxes 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures:- Property Services 1,002,000 713,699 1,021,000 991,000 -1.1%(11,000) Taxes & Insurance 652,000 1,076,839 625,000 681,000 4.4%29,000 Conservation Land Planning 101,000 73,272 101,000 102,000 1.0%1,000 -- Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,755,000 1,874,421 1,747,000 1,774,000 1.1%19,000 - Funding Sources:Funding Sources:Funding Sources:Funding Sources:- Program/User fees 2,884 -- Reserves 15,000 15,000 -100.0%(15,000) CFGT - Living City -- CFGT - Flowthrough 70,000 70,000 70,000 - Municipal -- Provincial -- Federal -- Donations/Fundraising -- Non-Government Grants 65,000 1,194 365,000 50,000 -23.1%(15,000) Revenue TotalRevenue TotalRevenue TotalRevenue Total 150,000 4,077 450,000 120,000 -20.0%(30,000) - - Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 1,605,0001,605,0001,605,0001,605,000 1,870,3441,870,3441,870,3441,870,344 1,297,0001,297,0001,297,0001,297,000 1,654,0001,654,0001,654,0001,654,000 3.1%3.1%3.1%3.1%49,00049,00049,00049,000 - IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 11.1 11.1?10.7 -3.8%(0.4) Non-F/T 1.0 1.0?1.42 42.0%0.4 # ACRES Land in ownership 42,000 42,000 42,100 42,200 0.5%200 - Cost/acre in ownership 41.79$ 44.63$ 41.50$ 42.04$ 0.6%0 - MAIN DELIVERABLE #2: i.e. Expand West Nile points % Completion - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Tax savings resulting from settlement of the Conservation Land Tax Incentive Program appeals. + $20,000 for management of Swan Lake, + $30,000 for Canada Post property management NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Property tax rebate from settlement of the Conservation Land Tax Incentive Program appeals. 148 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Finance and Business ServicesFinance and Business ServicesFinance and Business ServicesFinance and Business Services Page 11Page 11Page 11Page 11 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Vehicle & EquipmentVehicle & EquipmentVehicle & EquipmentVehicle & Equipment 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Fuel, Maintenance & Repairs 728,000 430,342 686,000 -5.8%(42,000) Vehicle Purchases - New 545,533 - Vehicle Purchases - Replacement 270,000 301,000 11.5%31,000 Equipment Purchases - New - Equipment Purchases- Replacement 220,000 228,0003.6%8,000 Equipment Disposal Proceeds (18,000)(15,000)-16.7%3,000 Internal Recoveries (1,200,000)(647,842)(1,200,000) - - - - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 328,032 - Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees - Reserves see above CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private 551 - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 551 - Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 327,482327,482327,482327,482 - - - - IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 0.9 xxx .7?0.9 Non-F/T xxx xxx - - No. of vehicles 65 65?65 # of kms driven 975,000 975,000?975,000 Number of pieces of equipment 230 230???230 # hours equipment used 230,000 230,000?230,000 Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Similar amount of equipment/vehicle replacements FBS no changeCA's:no changeRSS: no V&E change NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Fuel Costs lowerDisposals deferred 149 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY DIVISION: DIVISION: DIVISION: DIVISION: Watershed ManagementWatershed ManagementWatershed ManagementWatershed Management Page 12Page 12Page 12Page 12 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: WM Divisional ManagementWM Divisional ManagementWM Divisional ManagementWM Divisional Management 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Divisional Management 217,000 156,365 226,700 228,000 5%11,000 15,000 10,300 35,000 133%20,000 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 232,000 156,365 237,000 263,000 13%31,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees - Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial 5,000 11,875 9,500 5,000 Federal 5,000 11,875 9,500 5,000 Donations/Fundraising - Private 4,000 -100%(4,000) Revenue TotalRevenue TotalRevenue TotalRevenue Total 14,000 23,750 19,000 10,000 -29%(4,000) Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 218,000218,000218,000218,000 132,615132,615132,615132,615 218,000218,000218,000218,000 253,000253,000253,000253,000 16%16%16%16%35,00035,00035,00035,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 2.0 xxx 2.0?2.3 16%0.3 Non-F/T xxx xxx 0.08 -0.1 Facilities: # Buildings 1 1 1 1 Sq. Footage 20,000 20,000 20,000 20,000 # of Divisional Employees managed 44.4 44.2?45.9 3%1.5 MAIN DELIVERABLE #1: i.e. Expand West Nile points % Completion MAIN DELIVERABLE #2: i.e. Base Monitoring Points % Completion NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA) .4 Admin.Assist added NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Unbudgeted Admin. Assistant added in 2009 150 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Watershed ManagementWatershed ManagementWatershed ManagementWatershed Management Page 13Page 13Page 13Page 13 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Watershed StrategiesWatershed StrategiesWatershed StrategiesWatershed Strategies 2009200920092009 2009200920092009 20092009200920092010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Don River 213,000 176,827263,000201,000-5.6%(12,000) Humber River 234,000 142,797234,000220,000-6.0%(14,000) Rouge River 475,000 475,000475,000 Highland Creek 50,000 16,67353,00057,00014.0%7,000 Etobicoke - Mimico Creek 200,000 134,594203,000210,0005.0%10,000 Duffins Creek 238,000 134,245238,000255,0007.1%17,000 Oak Ridges Moraine 166,000 88,883150,000164,000-1.2%(2,000) Waterfront Strategy 75,000 53,92775,00076,0001.3%1,000 - Portion funded from Capital (15,000)(15,000)(15,000) Other No activity - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,636,000 747,9461,676,0001,643,0000.4%7,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees 3,952 - Reserves - CFGT - Living City - CFGT - Flowthrough 10,52446,000 - Other - Municipal - Other - Provincial 45,000 31,25048,00045,000 Other - Federal 45,000 34,27348,00045,000 Other - Donations/Fundraising475,000 27475,000475,000 Other - Private 30,000 148,11441,00050,00066.7%20,000 Revenue TotalRevenue TotalRevenue TotalRevenue Total 595,000 228,140658,000615,0003.4%20,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 1,041,0001,041,0001,041,0001,041,000 519,806519,806519,806519,8061,018,0001,018,0001,018,0001,018,0001,028,0001,028,0001,028,0001,028,000-1.2%-1.2%-1.2%-1.2%(13,000)(13,000)(13,000)(13,000) IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 9.3 4.0 4.0 9.2 -0.4%(0.0) Non-F/T - 1.0 1.0 0.0 -0.0 # Community Events - # of Trees Planted - # of Coalition Meetings - # of Projects managed - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Duffins/Humber: some staff to other programs Highland:higher exp. due to Greening Strategy development Don:lower external printing costs NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Don expenses higher for unbudgeted backfilling of maternity leaves, covered by extra CFGT rev. $34,750 in transfers anticipated from CFGT as planned, including: 151 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Watershed ManagementWatershed ManagementWatershed ManagementWatershed Management ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Conservation Field CentresConservation Field CentresConservation Field CentresConservation Field Centres 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: CFC Program Management 184,000 96,645 179,000 167,000 -9.2%(17,000) Education Support Services 223,000 125,263 223,000 221,000 -0.9%(2,000) Mar. 3/08 capital moved to own page Albion Hills 707,000 415,212 697,500 740,000 4.7%33,000 Claremont 701,000 461,943 689,000 750,000 7.0%49,000 Lake St. George 930,000 614,615 905,000 1,021,000 9.8%91,000 Education Special Projects 19,000 60,306 36,000 19,000 Food Equipment 9,247 - - - - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 2,764,000 1,783,231 2,729,500 2,918,000 5.6%154,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: User Fees- Albion Hills 469,000 465,300 520,000 10.9%51,000 Claremont 547,000 523,000 565,000 3.3%18,000 Lake St. George 790,000 770,000 827,000 4.7%37,000 All other - Program/User fees total 1,806,0001,806,0001,806,0001,806,000 936,285936,285936,285936,285 1,758,3001,758,3001,758,3001,758,300 1,912,0001,912,0001,912,0001,912,000 5.9%5.9%5.9%5.9%106,000106,000106,000106,000 Reserves - Interest Earnings - CFGT - Flowthrough 295,000 285,000 340,000 15.3%45,000 Municipal 5,000 5,000 5,000 Provincial 26,953 - Federal - Donations/Fundraising 1,200 - Non-Government Grants 26,414 26,000 - - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 2,106,000 990,852 2,074,300 2,257,000 7.2%151,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 658,000658,000658,000658,000 792,379792,379792,379792,379 655,200655,200655,200655,200 661,000661,000661,000661,000 0.5%0.5%0.5%0.5%3,0003,0003,0003,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 24.4xxx 24.4??25.75.1%1.3 Non-F/T 9.7xxx 9.7???10.14.3%0.4 Facilities: # Buildings Sq. Footage Number of Days Sold (includes weekends and summer)869 240 240 869 Number of Student Days Sold (Average 34.3 students/day)29,807 18,000 36,000 29,807 Cost/Student Day 92.73$ 99.07$ 75.82$ 97.90$ 5.6%5.17$ Revenue/Student Day 60.59$ 52.02$ 48.84$ 64.15$ 5.9%3.56$ Major 2010 over 2009 Changes (in addition to economic factors): Vacant Ed. Technician restored Lk/St George Dorm reopened with cost & rev Vacant Ed Tech restored, LSG extra Dorm $84k reclass/increments' From Stew:New allocation from Stewardship NOTES: 2009 VARIANCE EXPLANATIONS No projected variance - reduced revenue offset through expense savings 152 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Planning & DevelopmentPlanning & DevelopmentPlanning & DevelopmentPlanning & Development Page 15Page 15Page 15Page 15 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Development ServicesDevelopment ServicesDevelopment ServicesDevelopment Services 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Planning Services 941,000 616,785 941,000 928,000 -1.4%(13,000) Regulation Services 743,000 553,911 743,000 797,000 7.3%54,000 Solicitor Realty Inquiries 17,000 33,613 40,000 -100.0%(17,000) Policy, Research and Special Projects (NO CAPITAL PROJECTS HERE!!)20,000 5,29820,00020,000 Hearings 125,000 36,071 125,000 125,000 Environ. Assessments-Core 417,000 306,784 469,000 521,000 24.9%104,000 York EA 621,000 426,202 621,000 598,000 -3.7%(23,000) Peel EA 229,000 172,028 229,537 290,000 26.6%61,000 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 3,325,000 2,275,283 3,400,537 3,505,000 5.4%180,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: - Fees-Planning 1,516,000 1,293,468 1,417,000 1,544,000 1.8%28,000 Fees-Regulation Services 866,000 522,753 1,038,000 884,000 2.1%18,000 Fees-Solicitor 150,000 85,640 100,000 153,000 2.0%3,000 Fees: Core E.A.469,000 164,480 469,000 528,000 12.6%59,000 York EA 12,000 113,780 12,000 12,000 Peel EA 8,000 24,200 8,000 8,000 Brampton EA 4,000 11,920 4,000 4,000 Fees-Other - Program/User fees total Program/User fees total Program/User fees total Program/User fees total 3,025,0003,025,0003,025,0003,025,000 2,216,2412,216,2412,216,2412,216,241 3,048,0003,048,0003,048,0003,048,000 3,133,0003,133,0003,133,0003,133,000 3.6%3.6%3.6%3.6%108,000108,000108,000108,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal 1,038,000 373,782 1,038,537 1,090,000 26.8%52,000 Provincial - Federal - Donations/Fundraising (60) - Non-Government Grants - Revenue TotalRevenue TotalRevenue TotalRevenue Total 4,063,000 2,589,963 4,086,537 4,223,000 3.9%160,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures (738,000)(738,000)(738,000)(738,000)(314,680)(314,680)(314,680)(314,680)(686,000)(686,000)(686,000)(686,000)(718,000)(718,000)(718,000)(718,000)-2.7%-2.7%-2.7%-2.7%20,00020,00020,00020,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 33.61 xxx 35.89 6.8%2.3 Non-F/T 1.20 xxx -100.0%(1.2) Facilities: Office Sq.Footage - Mandated Activity:Conservation Authorities Act, Planning Act, Environmental Assessment Act # Planning Applications 450 710 700 55.6%250 # Permit Applications 600 1,010 1,050 75.0%450 # Permts Issued 925 925 925 - # Environment Assessments 180 180 185 2.8%5 # EMPS 5 5 5 - # Solicitor Enquiries 380 650 650 71.1%270 # Violations Issued 30 60 60 100.0%30 # OMB/MLC Hearings 9 10 8 -11.1%(1) # Master Environmental Servicing Plans 5 8 11 120.0%6 # Special Planning Committees 30 30 30 - # Official Plan Exercies 6 6 6 - Cost/Average Appl.(excl.Ecology,Enforcement)1,269.08$ 946.17$ 965.56$ -23.9%(303.52)$ Revenue / Average Application 1,550.76$ 1,137.04$ 1,163.36$ -25.0%(387.40)$ 153 Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Revenues projected 2% higher in 2010 More Peel & York Regions environmental assessment work in 2010 Minor annualizationsEcology +.85 Hydrogeologist for York EMP NOTES: 2009 VARIANCE SUMMARY (condense explanations from above for Directors / Authority Members)NOTES: 2009 VARIANCE SUMMARY (condense explanations from above for Directors / Authority Members)NOTES: 2009 VARIANCE SUMMARY (condense explanations from above for Directors / Authority Members)NOTES: 2009 VARIANCE SUMMARY (condense explanations from above for Directors / Authority Members) Overall revenues as budgetted to be achieved Planning fees & solicitor/realty revenues are lower than budget Permit revenues are higher than budget Higher expenditures in solicitor realtors No net $99K from MESPs - delays in projects, any revenues need to be carry forward to 2010 and held in holding account 154 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Planning & DevelopmentPlanning & DevelopmentPlanning & DevelopmentPlanning & Development Page 16Page 16Page 16Page 16 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: EnforcementEnforcementEnforcementEnforcement 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Enforcement 542,000 348,445 542,000 549,000 1.3%7,000 Legal 50,000 13,266 50,000 50,000 Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 592,000 361,711 592,000 599,000 1.2%7,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees - Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Private - - - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total - Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 592,000592,000592,000592,000 361,711361,711361,711361,711 592,000592,000592,000592,000 599,000599,000599,000599,000 1.2%1.2%1.2%1.2%7,0007,0007,0007,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 5.0 5.0 5.0 Non-F/T - # of violations issued - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Same service level in 2010 NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Potential savings may emerge for legal fees but not sure at this time 155 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: EcologyEcologyEcologyEcology Page 17Page 17Page 17Page 17 ACTIVITY :ACTIVITY :ACTIVITY :ACTIVITY :Divisional Summary Divisional Summary Divisional Summary Divisional Summary 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Program Management 368,000 260,190 350,000 379,000 3.0%11,000 - Natural Heritage Management-Core600,000 417,942 618,000 580,000 -3.3%(20,000) NHM-Development Serv.support Water Resources-Core 893,000 503,683 893,000 893,000 Flood Forecasting & Warning 348,000 250,285348,000360,0003.4%12,000 Op. & Maintenance of Dams, 319,000 189,474 291,000 318,000 -0.3%(1,000) Special Projects 100,000 103,384100,000100,000 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 2,628,000 1,724,958 2,600,000 2,630,000 0.1%2,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees 25,000 10,105 12,000 25,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal 25,000 25,000 25,000 Provincial 50,000 39,982 40,000 50,000 Federal 25,000 25,000 25,000 Donations/Fundraising - Non-Government Grants - Internal - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 125,000 50,087 102,000 125,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 2,503,0002,503,0002,503,0002,503,000 1,674,8711,674,8711,674,8711,674,871 2,498,0002,498,0002,498,0002,498,000 2,505,0002,505,0002,505,0002,505,000 0.1%0.1%0.1%0.1%2,0002,0002,0002,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 23.7 23.7?22.5-4.8%(1.1) Non-F/T 0.8 0.8?1.8135.4%1.0 Facilities: Sq. Footage 20,000 20,000 20,000 - # FTE's Divisional Employees managed76.3 82?80.96.0%4.6 Mandated Activity:Conservation Authorities Act -- # of Safety Bulletins 30 2530 - # of Flood Advisories 5 3 5 - # of Floodwarnings issued 1 0 1 - # of Media Interviews 30 4540 - # of Municipal Workshop/Information Sessions 12 810 - # of Municipal Emergency Exercise Participations 2 - # Development files reviewed TBD TBDTBD -- # NH/Water initiatves supported # Natural Heritage Fixed Monitoring Plots 100 - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): 2010 service levels are being maintained at 2009's level. Planned gapping of one administration position and one aquatics position. 2010 revenues are being kept at the 2009 level. NOTES: 2009 VARIANCE EXPLANATIONS Program Management anticipates being underbudget mainly due to staff increasing recoveries from external sources. 156 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Restoration ServicesRestoration ServicesRestoration ServicesRestoration Services Page 18Page 19Page 19Page 19 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY:Divisional SummaryDivisional SummaryDivisional SummaryDivisional Summary 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Program Management 377,000 206,193 377,000 387,000 2.7%10,000 Inland Fill 254,000 247,758 198,600 316,000 24.4%62,000 Plant Propagation 508,000 (6,495)(114,400)(75,000)-114.8%(583,000) Planting Projects 495,000 246,726 433,950 498,000 0.6%3,000 - Archaeology 185,000 311,146 367,000 219,000 18.4%34,000 Compensation Contributions 568 - - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,819,000 1,005,896 1,262,150 1,345,000 -26.1%(474,000) Funding Sources:Funding Sources:Funding Sources:Funding Sources: Inland Fill 1,088,000 698,000 821,000 -24.5%(267,000) Plant Propagation 608,000 28,100 25,000 -95.9%(583,000) Planting Projects 238,000 129,050 219,000 -8.0%(19,000) Archaeology 42,000 145,000 42,000 Other 35,000 15,000 15,000 -57.1%(20,000) Program/User fees TotalProgram/User fees TotalProgram/User fees TotalProgram/User fees Total 2,011,0002,011,0002,011,0002,011,000 853,949853,949853,949853,949 1,015,1501,015,1501,015,1501,015,150 1,122,0001,122,0001,122,0001,122,000 -44.2%-44.2%-44.2%-44.2%(889,000)(889,000)(889,000)(889,000) Reserves (534,000)(487,700)(335,000)-37.3%199,000 CFGT - Living City - CFGT - Flowthrough 16,000 1,156 30,000 16,000 Municipal 81,000 91,025 200,000 118,000 45.7%37,000 Provincial 92,000 1,800 81,800 85,000 -7.6%(7,000) Federal 2,000 9,463 17,500 4,000 100.0%2,000 Donations/Fundraising - Non-Government Grants 20,000 211,091 104,400 20,000 - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 1,688,000 1,168,483 961,150 1,030,000 -39.0%(658,000) Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 131,000131,000131,000131,000 (162,588)(162,588)(162,588)(162,588)301,000301,000301,000301,000 315,000315,000315,000315,000 140.5%140.5%140.5%140.5%184,000184,000184,000184,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 15.7 16.7 6.4%1.0 Non-F/T 12.2 11.4 -6.4%(0.8) Facilities: # Buildings Sq. Footage # FTE's Divisional Employees managed 105 104 -1.7%(1.8) # Plants Produced 230,000 249,710 249,710 230,000 - # Plants Planted 330,000 260,149 345,000 350,000 6.1%20,000 # Cubic Meters of Fill 310,000 143,000 213,000 300,000 -3.2%(10,000) # Archaeological Project Areas 50 35 60 50 - # Boyd Arch. Field School Students 21 34 34 15 -28.6%(6) - NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA) Inland fill rev. down to economic downturn (-$267) Plant propagation expenditures lower due to internal revenues netted out (-$583) Archaeology - more projects get funding +1 FTE Nursery Technician, +.1 Archae, -.9 Labourers = .2Fill:Slightly less staff allocated here NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Inland Fill revenues projected below target due to slower building activity. Plant Propagation rev. actuals ($579k) came in form of internal billings so netted from rev. & exp. Plant Propagation and Special Projects will exceed the net expenditure target to offset the Restoration Services Centre construction repayment 157 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks and CultureParks and CultureParks and CultureParks and Culture Page 20Page 20Page 20Page 20 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Divisional ManagementDivisional ManagementDivisional ManagementDivisional Management 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BUDGETBUDGETBUDGETBUDGET Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BUDGETBUDGETBUDGETBUDGET % CHG.% CHG.% CHG.% CHG.$ CHG.$ CHG.$ CHG.$ CHG. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: PARKS & CULTURE ADMIN. 378,100 333,000 390,000 3.1%11,900 PARKS & CULTURE SPONSORSHIP & FUNDRAISING - PARKS & CULTURE SALES 44,000 41,462 42,000 45,000 2.3%1,000 PARKS & CULTURE CUSTOMER SERVICE 416,900 267,892 408,000 417,000 0.0%100 - 839,000 545,321 783,000 852,000 1.5%13,000 FUNDING SOURCES:FUNDING SOURCES:FUNDING SOURCES:FUNDING SOURCES: User fees:24,000 11,740 17,000 24,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Other - Municipal - Other - Provincial - Other - Federal - Other - Donations/Fundraising - Other - Private - - - - - 24,000 11,740 17,000 24,000 NET EXPENDITURESNET EXPENDITURESNET EXPENDITURESNET EXPENDITURES 815,000815,000815,000815,000 533,581533,581533,581533,581 766,000766,000766,000766,000 828,000828,000828,000828,000 1.6%1.6%1.6%1.6%13,00013,00013,00013,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 9.3 xxx 9.1 9.1 -2.0%(0.2) Non-F/T 0.0 xxx 0.0 0.0 Facilities: # Buildings Sq. Footage Total Division Employee FTE's 165.5 165.5 167.1 0.0 1.6 Total Division Visitors 700,000 200,000 450,000 500,000 Total Division Revenue 6,545,000 4,803,118 5,972,100 6,647,000 1.6%102,000 Total Division Cost/Visitor 1.68$ 2.73$ 1.74$ 1.70$ 1.5%0.03$ Total Division Revenue/Visitor 13.09$ 24.02$ 13.27$ 13.29$ 1.6%0.20$ Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Weekend Receptionist position transferred to Black Creek $12,100 -.3 FTE Weekend Reception moved to BCPV, +.1 misc = -.2 NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Customer Service FT wage saving from leave of absence $10,900 and staff utilized in other programs 158 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks & Culture DivisionParks & Culture DivisionParks & Culture DivisionParks & Culture Division Page 21Page 21Page 21Page 21 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Conservation AreasConservation AreasConservation AreasConservation Areas 2009200920092009 2009200920092009 20092009200920092010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: General Operations 100,000 69,483100,000100,000 -West Zone - West Zone Administration 88,000 58,05572,30086,000-2.3%(2,000) Albion Hills 813,900 581,496703,900800,000-1.7%(13,900) Glen Haffy 197,000 125,427198,600203,0003.0%6,000 Indian Line 504,000 304,415432,300459,000-8.9%(45,000) Boyd 252,000 169,618250,600228,000-9.5%(24,000) Heart Lake 338,000 200,381297,100350,0003.6%12,000 -East Zone - East Zone Administration 88,000 43,57086,20087,000-1.1%(1,000) Bruce's Mill 412,000 459,086467,300377,000-8.5%(35,000) Petticoat Creek 459,100 395,140389,800479,0004.3%19,900 - Land Management - East Zone:127,000 46,713105,100121,000-4.7%(6,000) West Zone:182,000 43,554162,700167,000-8.2%(15,000) 39,057 - Major Maintenance 25,0007,40125,00025,000 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 3,586,000 2,543,3973,290,9003,482,000-2.9%(104,000) Funding Sources:Funding Sources:Funding Sources:Funding Sources: User Fees-Bruce's Mill 453,800 484,080526,800500,90010.4%47,100 User Fees-Petticoat Creek 533,000 352,354362,300485,900-8.8%(47,100) User Fees-Heart Lake 400,400 260,251318,900400,400 User Fees-Albion Hills 1,005,000 677,576766,4001,005,000 User Fees-Glen Haffy 175,500 130,361184,000175,500 User Fees-Indian Line 728,200 519,838638,000728,200 User Fees-Boyd 320,100 226,712310,200320,100 User Fees-Rentals/Other 38,800 - User Fees Total 3,616,0003,616,0003,616,0003,616,000 2,689,9722,689,9722,689,9722,689,972 3,106,6003,106,6003,106,6003,106,600 3,616,0003,616,0003,616,0003,616,000 Reserves 5,0005,0005,000 CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising 2,6072,600 - Private 26,11926,100 - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 3,621,000 - Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures (35,000)(35,000)(35,000)(35,000)(175,301)(175,301)(175,301)(175,301)150,600150,600150,600150,600(139,000)(139,000)(139,000)(139,000)297.1%297.1%297.1%297.1%(104,000)(104,000)(104,000)(104,000) IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 13.2 13.2??10.72-18.7%(2.5) Non-F/T 31.9 31.9?32.0250.3%0.1 Facilities: # Buildings - Acres Managed - Operations: Days of - Number of Visitors 500,000 411,641 450,000 500,000 - Cost/Visitor 7.17$ 6.18$ 7.31$ 6.96$ -2.9%(0) Revenue/Visitor 7.23$ 6.53$ 6.90$ 7.23$ - - - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Expenditures: Same service level in 2010. -1 FTE IL Superintendent Vacant-1 FTE BM Labourer-.3 Boyd Super moved to KCC Utilities and V&E increased 4% Fee Increases: Same revenues projected in 2010 NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Expenditures: Numerous cost constraints to deal with revenue shortfall. Revenue: Attendance and revenue below budget due to poor weather Maple Syrup program revenue up. Unrealized swimming revenue for Albion Hills. Education revenue down. 159 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks and CultureParks and CultureParks and CultureParks and Culture Page 22 Page 22 Page 22 Page 22 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Kortright Centre for ConservationKortright Centre for ConservationKortright Centre for ConservationKortright Centre for Conservation 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BUDGETBUDGETBUDGETBUDGET Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BUDGETBUDGETBUDGETBUDGET % CHG.% CHG.% CHG.% CHG.$ CHG.$ CHG.$ CHG.$ CHG. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: ADMINISTRATION 86,100 63,213 83,700 83,000 -3.6%(3,100) GROUNDS 115,100 112,067 111,900 122,000 6.0%6,900 BUILDINGS 177,000 127,310 169,700 189,000 6.8%12,000 LIVING MACHINE 7,200 3,700 9,000 25.0%1,800 GENERAL PROGRAM 52,300 26,141 55,700 62,000 18.5%9,700 DAY USE 94,900 30,871 76,800 107,000 12.8%12,100 PUBLIC PROGRAMS 34,600 6,786 42,900 37,000 6.9%2,400 EDUCATION PROGRAMS 322,400 214,490 252,800 333,000 3.3%10,600 CAFE 70,300 57,832 74,600 72,000 2.4%1,700 GIFT SHOP 104,600 67,410 101,300 107,000 2.3%2,400 CAFE - MAPLE SYRUP 39,900 57,267 58,100 41,000 2.8%1,100 CORPORATE FUNCTIONS 25,700 38,856 55,900 57,000 121.8% GIFT SHOP - MAPLE SYRUP 75,000 93,171 94,500 76,000 1.3% SUSTAINABLE HOUSE OP/PROGRAM 15,100 10,200 PUBLIC MAPLE SYRUP 67,900 80,096 88,200 74,000 9.0% MAPLE SYRUP EDUCATION 56,400 53,420 53,700 58,000 2.8% ENERGY WORKSHOPS 22,800 36,850 43,900 38,000 66.7%15,200 CORPORATE PROGRAMS No activity COMMERCIAL FILMING 3,500 3,500 4,000 14.3% KITE FESTIVAL (229)1,900 - WEDDINGS 167,000 110,729 181,100 174,000 4.2% DAY CAMPS 33,000 25,802 24,600 34,000 3.0% - Marketing 37,300 31,386 37,300 38,000 1.9%700 - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,593,000 1,248,568 1,626,000 1,715,000 7.7%122,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: User fees by program Component:User fees by program Component:User fees by program Component:User fees by program Component: PUBLIC PROGRAMS 53,300 12,823 53,600 53,300 EDUCATION PROGRAMS 441,400 182,544 323,600 381,400 -13.6%(60,000) CAFE 33,500 20,892 31,600 33,500 GIFT SHOP 87,000 38,532 61,200 87,000 ALL MAPLE SYRUP 340,400 406,894 397,800 340,400 WEDDINGS 250,000 222,750 285,500 300,300 20.1%50,300 CORPORATE FUNCTIONS 60,000 32,907 104,500 104,000 73.3%44,000 ENERGY WORKSHOPS 45,500 91,135 102,700 71,000 56.0%25,500 SUSTAINABLE HOUSE OP/PROGRAM 2,062 1,800 33,400 -33,400 DAY CAMPS 50,000 41,750 37,100 50,000 ALL OTHER USER FEES 11,600 4,272 17,200 11,400 -1.7%(200) Total User Fees 1,444,0001,444,0001,444,0001,444,000 1,110,1051,110,1051,110,1051,110,105 1,475,8001,475,8001,475,8001,475,800 1,537,0001,537,0001,537,0001,537,000 134.2%134.2%134.2%134.2%93,00093,00093,00093,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising 1,131 1,200 - Private - Revenue TotalRevenue TotalRevenue TotalRevenue Total 1,444,000 1,111,235 1,477,000 1,537,000 6.4%93,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 149,000149,000149,000149,000 137,332137,332137,332137,332 149,000149,000149,000149,000 178,000178,000178,000178,000 19.5%19.5%19.5%19.5%29,00029,00029,00029,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 6.0 xxx 6.0?6.4 5.6%0.3 Non-F/T 14.2 xxx 14.2?14.7 3.3%0.5 Facilities: # Buildings Acres Managed Operations: Days of Number of Public Program Visitors 45,000 45,000 45,000 45,000 Number of Education Visitors 130,000 79,022 130,000 130,000 Cost/Visitor 12.25$ 15.80$ 12.51$ 13.19$ 7.7%0.94$ Revenue/Visitor 11.11$ 14.06$ 11.36$ 11.82$ 6.4%0.72$ Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Superintendent position 100% in Kortright Budget from 50% in Boyd. Energy & V&E increased 4%. Revenue & expenditures adjustments to Education, Coroporate, Energy and Wedding programs in line with 2009 actuals. +.3 FTE of Boyd Super moved to KCC, +.5 Corporate Events Food staff =+.8 NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Expenditures: Increase revenue & expenditures for Corporate and Energy programs. Reduced education expeditures to offset lower revenue. Revenue: Increase revenue & expenditures for Corporate and Energy programs. Unrealized education revenue due to lower attendance. 160 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks and CultureParks and CultureParks and CultureParks and Culture Page 23Page 23Page 23Page 23 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Oak Ridges Corridor ParkOak Ridges Corridor ParkOak Ridges Corridor ParkOak Ridges Corridor Park 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BUDGETBUDGETBUDGETBUDGET Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BUDGETBUDGETBUDGETBUDGET % CHG.% CHG.% CHG.% CHG.$ CHG.$ CHG.$ CHG.$ CHG. $$$$ GROSS EXPENDITURES:GROSS EXPENDITURES:GROSS EXPENDITURES:GROSS EXPENDITURES: BATHURST GLEN GOLF COURSE - 482,200 386,443 474,600 477,000 -1.1%(5,200) Oak Ridges Corridor Park 365,400 265,292 388,500 362,000 -0.9%(3,400) Golf Course:General 108 - BATHURST GLEN GOLF COURSE - PRO SHOP 152,400 108,801148,900159,0004.3%6,600 BATHURST GLEN GOLF COURSE - SNACK BAR 108,200 77,17783,700111,0002.6%2,800 BATHURST GLEN GOLF COURSE - DRIVING 55,600 43,247 47,700 61,000 9.7%5,400 - OAK RIDGES PARK 297,200 110,381 228,100 300,000 0.9%2,800 - 1,461,000 991,450 1,371,500 1,470,000 0.6%9,000 FUNDING SOURCES:FUNDING SOURCES:FUNDING SOURCES:FUNDING SOURCES: User fees by program Component:102,699 - BATHURST GLEN GOLF COURSE - PRO SHOP 940,000 612,252 877,600 940,000 BATHURST GLEN GOLF COURSE - SNACK BAR 110,000 84,563 89,000 110,000 BATHURST GLEN GOLF COURSE - DRIVING RANGE 240,000 186,403 233,900 240,000 OAK RIDGES PARK - User fees TotalUser fees TotalUser fees TotalUser fees Total 1,290,0001,290,0001,290,0001,290,000 985,917985,917985,917985,917 1,200,5001,200,5001,200,5001,200,500 1,290,0001,290,0001,290,0001,290,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Other - Municipal - Other - Provincial 171,000 171,000 180,000 5.3%9,000 Other - Federal - Other - Donations/Fundraising - Other - Private 4,253 - - - 1,461,000 990,170 1,371,500 1,470,000 0.6%9,000 NET EXPENDITURESNET EXPENDITURESNET EXPENDITURESNET EXPENDITURES 1,2801,2801,2801,280 - - - - IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 5.6 xxx 5.5??5.6 - Non-F/T 11.4 xxx 11.4??11.4 - Facilities: # Buildings - Acres Managed - Operations: Days of - Number of Visitors 35,000 22,983 30,000 35,000 - Cost/Visitor excluding Park)33.25$ 38.34$ 38.11$ 33.43$ 0.5%0.18$ Revenue/Visitor 36.86$ 42.90$ 40.02$ 36.86$ -$ Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Same service level in 2010 Increased green fees and rental fees. NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Expenditures reduced to offset revenue shortfall. 161 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks and CultureParks and CultureParks and CultureParks and Culture Page 24Page 24Page 24Page 24 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Black Creek Pioneer VillageBlack Creek Pioneer VillageBlack Creek Pioneer VillageBlack Creek Pioneer Village 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Program Management 254,200 189,957 228,400 247,000 -2.8%(7,200) Curatorial 265,400 251,583 264,900 270,000 1.7%4,600 Photography - Interpretative Programming 1,392,300 826,324 1,359,500 1,433,000 2.9%40,700 Special Events 111,800 6,791 83,600 113,000 1.1%1,200 Heritage Education 272,900 159,682 255,400 329,000 20.6%56,100 Building Maintenance 1,191,000 697,901 1,143,700 1,223,000 2.7%32,000 Admissions 188,300 104,350 175,500 190,000 0.9%1,700 Giftshop 410,300 262,843 395,300 420,000 2.4%9,700 Marketing and Sponsorships 202,800 96,074 192,800 203,000 0.1%200 New: Brewery Operations 145,932 115,800 118,000 Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 4,289,0004,289,0004,289,0004,289,000 2,741,4942,741,4942,741,4942,741,494 4,214,9004,214,9004,214,9004,214,900 4,546,0004,546,0004,546,0004,546,000 6.0%6.0%6.0%6.0%257,000257,000257,000257,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Curatorial 5,000 10,087 3,500 5,000 Photography 50,000 39,750 42,000 50,000 Interpretative Programming 2,600 53,585 9,600 17,000 553.8%14,400 Special Events 90,000 3,681 90,000 90,000 Heritage Education 526,000 278,150 490,800 553,000 5.1%27,000 Admissions 644,400 305,781 572,400 654,000 1.5%9,600 Parking 420,000 216,916 360,000 420,000 Giftshop 465,000 250,638 435,000 470,000 1.1%5,000 New: Brewery Operations 9,483 44,000 73,000 -73,000 Other 425 - Program/User fees Total 2,203,0002,203,0002,203,0002,203,000 1,168,4951,168,4951,168,4951,168,495 2,047,3002,047,3002,047,3002,047,300 2,332,0002,332,0002,332,0002,332,000 5.9%5.9%5.9%5.9%129,000129,000129,000129,000 Reserves - Interest Earnings - CFGT - Flowthrough 500 - Municipal - Provincial 221,000 42,347 238,000 221,000 Federal 26,786 Why no projection? Donations/Fundraising 8,000 2,895 8,000 8,000 Private 15,000 6,294 4,000 15,000 - - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 2,447,000 1,246,817 2,297,800 2,576,000 5.3%129,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 1,842,0001,842,0001,842,0001,842,000 1,494,6771,494,6771,494,6771,494,677 1,917,1001,917,1001,917,1001,917,100 1,970,0001,970,0001,970,0001,970,000 6.9%6.9%6.9%6.9%128,000128,000128,000128,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 17.5 n/a 17.5 17.6 0.7%0.1 Non-F/T 42.2 n/a 45.8 42.9 1.7%0.7 Facilities: # Buildings 50 50 50 50 - Sq. Footage 170,000 170,000 170,000 170,000 - Site Hectares 31 31 31 31 - Operations: Days of 250 250 250 250 - Number of Non-paying Visitors 30,000 30,000 32,000 6.7%2,000 Number of Paying Visitors 110,000 87,744 110,000 118,000 7.3%8,000 Cost/ Paying Visitor 38.99$ 31.24$ 38.32$ 38.53$ -1.2%(0.47)$ Revenue/ Paying Visitor 20.03$ 13.32$ 18.61$ 19.76$ -1.3%(0.26)$ NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA)NOTES: 2010 BUDGET CHANGE COMMENTS (excluding inflation/COLA) Same service level in 2010, but includes March Break budget (unbudgeted in 2009) +.4 Weekend Reception, +.4 Ed Program = .8 Revised education program to increase audience, extend season, and market more aggressively Price increases on 2009 actual attendance revenues to reflect current economic impacts on tourism NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Paying attendance/rev.down due to poor weather and strike. Implemented expenditure reductions to offset lower revenue.162 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Parks and CultureParks and CultureParks and CultureParks and Culture Page 25Page 25Page 255Page 25 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: Food ServicesFood ServicesFood ServicesFood Services 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Weddings: Sales Costs & Revenue 229,200 110,497 191,900 231,000 0.8%1,800 Corporate Events: Sales Costs/Revenue 552,000 209,785 412,000 553,000 0.2%1,000 Banquet Costs & Internal Functions 155,000 49,936 134,300 152,000 -1.9%(3,000) Visitor Services 143,000 103,348 212,000 151,000 5.6%8,000 Equipment 29,443 - Marketing 40,000 22,076 31,900 40,000 Adjust for Internal charges (85,200)(79,417)(95,000)(85,000)-0.2%200 - FOOD: CENTRAL PURCHASING 93,809 - - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 1,034,000 539,478 887,100 1,042,000 0.8%8,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Weddings 232,700 91,735 195,000 233,000 0.1%300 Corporate Events 719,600 196,938 471,000 719,000 -0.1%(600) Internal 2,100 14,000 2,000 -4.8%(100) Visitor Services- Brew Pub 53,000 58,682 140,000 106,000 100.0%53,000 Pavillion BBQ 73,600 40,677 55,500 61,000 -17.1%(12,600) March Break Maple Syrup 16,789 - Mothers Day 2,517 - Brewery Events 511 - Other (Rides etc)16,575 - Total Program/User fees 1,081,0001,081,0001,081,0001,081,000 424,423424,423424,423424,423 875,500875,500875,500875,500 1,121,0001,121,0001,121,0001,121,000 3.7%3.7%3.7%3.7%40,00040,00040,00040,000 Reserves - CFGT - Living City - CFGT - Flowthrough - Municipal - Provincial - Federal - Donations/Fundraising - Non-Government Grants - - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 1,081,000 424,423 875,500 1,121,000 3.7%40,000 Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures (47,000)(47,000)(47,000)(47,000)115,055115,055115,055115,055 11,60011,60011,60011,600 (79,000)(79,000)(79,000)(79,000)68.1%68.1%68.1%68.1%(32,000)(32,000)(32,000)(32,000) IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 5.0 xxx 5.0?5.0 0.0% Non-F/T 7.9 xxx 7.9??7.7 -1.7%-0.1 Facilities: Sq. Footage - Operations: Days of - Number of Clients- Weddings Number of Clients- Corporate / Internal Number of Clients- Visitor Service 93,000 45,000 93,000 93,000 - Cost/Visitor 11.12$ 11.99$ 9.54$ 11.20$ 0.8%0.09$ Revenue/Visitor 11.62$ 9.43$ 9.41$ 12.05$ 3.7%0.43$ Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): No service level change in 2010 Superviser hours reduced Additonal Revenue & Expenditures for Halfway House / Brew Pub NOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONSNOTES: 2009 VARIANCE EXPLANATIONS Expenditure constraints to offset reduced revenue in corporate and wedding programs. Increased revenue & expenditures for brewery operation. 163 TORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITYTORONTO AND REGION CONSERVATION AUTHORITY 2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY2010 OPERATING BUDGET - PRELIMINARY DIVISION: DIVISION: DIVISION: DIVISION: Office of the CAOOffice of the CAOOffice of the CAOOffice of the CAO Page 26Page 26Page 26Page 26 ACTIVITY: ACTIVITY: ACTIVITY: ACTIVITY: CAO ProgramsCAO ProgramsCAO ProgramsCAO Programs 2009200920092009 2009200920092009 2009200920092009 2010 Prelim.2010 Prelim.2010 Prelim.2010 Prelim. BudgetBudgetBudgetBudget Aug.YTD ActualsAug.YTD ActualsAug.YTD ActualsAug.YTD Actuals P. A.P. A.P. A.P. A.BudgetBudgetBudgetBudget % Chg.% Chg.% Chg.% Chg.$ Chg.$ Chg.$ Chg.$ Chg. $$$$ Expenditures:Expenditures:Expenditures:Expenditures: Corporate Management 503,000 329,355 496,000 522,000 3.8%19,000 Corporate Secretariat 416,000 380,198 460,000 423,000 1.7%7,000 Human Resources 556,000 355,517 520,300 630,000 13.3%74,000 Corporate Communications 1,316,000 798,8481,302,7001,393,000 5.9%77,000 Professional Access 366,000 198,852 374,500 354,000 -3.3%(12,000) - Expenditure TotalExpenditure TotalExpenditure TotalExpenditure Total 3,157,000 2,062,770 3,153,500 3,322,000 21.3%165,000 Funding Sources:Funding Sources:Funding Sources:Funding Sources: Program/User fees 1,982 2,000 - Reserves - Interest Earnings 52 - CFGT - Flowthrough 22,000 22,000 -100.0%(22,000) Municipal - Provincial 338,700 116,424 347,200 376,000 11.0%37,300 Federal 27,300 12,871 27,300 4,000 -85.3%(23,300) Donations/Fundraising - Non-Government Grants - - - Revenue TotalRevenue TotalRevenue TotalRevenue Total 388,000 131,328 398,500 380,000 -174.3%(8,000) Net ExpendituresNet ExpendituresNet ExpendituresNet Expenditures 2,769,0002,769,0002,769,0002,769,000 1,931,4411,931,4411,931,4411,931,441 2,755,0002,755,0002,755,0002,755,000 2,942,0002,942,0002,942,0002,942,000 195.7%195.7%195.7%195.7%173,000173,000173,000173,000 IN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTIONIN PROGRESS: NEW DATA / VOLUME / PERFORMANCE MEASURES SECTION Staff FTEs- Full-time 23.1 xxx 21.0 23.9 3.4%0.8 Non-F/T 4.0 xxx 4.0 4.4 8.3%0.3 Authority Members 28.0 - 28.0 28.0 - Facilities: Sq.Footage HR: # of employees (ft & pt) supported 8001000 1,020 2.0%20 Corp. Comm: # Events CC: # Marketing initiatives CC: Webite,Annual Meeting/Report PAIEE: # employees mentored Cost/CC initiative - Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors):Major 2010 over 2009 Changes (in addition to economic factors): Events budget moved from Corporate Communications to Corporate Management. Increase in HR and Corporate Communications FTE's to support growth in programs. 2 new FTE's; 1 from FT to PT; 1 from 6 mths to 12 mths + .6 HR mat leave returns,.4 HR Associate added, .1 FTE to PAIEE, PAIIE -.7 = -.2, CC: +.9 of Annualizations NOTES: 2009 VARIANCESNOTES: 2009 VARIANCESNOTES: 2009 VARIANCESNOTES: 2009 VARIANCES Legal fees will exceed budget by at least $65,000. Mentoring 2 Placement expected to have more revenue than projected and have a carry forward. HR and Communications budgets expected to have savings due to curtailing costs in the last quarter. 164 SECTION 3 2009 CAPITAL ESTIMATES 165 Ca t e g o r y 20 0 9 Ap p r o v e d 20 1 1 2 0 1 2 2 0 1 3 20 1 4 TO T A L 2 0 1 0 - 2 0 1 4 20 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 2 0 1 0 W a t e r 2 0 1 0 D e b t % C h a n g e 20 0 9 - 2 0 1 0 Wa t e r f r o n t a n d V a l l e y E r o s i o n C o n t r o l 1, 4 4 6 , 0 0 0 1 , 5 0 0 , 0 0 0 1 , 5 0 0 , 0 0 0 1 , 5 0 0 , 0 0 0 1 , 6 0 0 , 0 0 0 7, 5 8 0 , 0 0 0 1, 6 0 0 , 0 0 0 1 , 7 0 0 , 0 0 0 1 , 7 0 0 , 0 0 0 1 , 8 0 0 , 0 0 0 1 , 8 0 0 , 0 0 0 7 4 0 , 0 0 0 7 4 0 , 0 0 0 2. 4 % Wa t e r f r o n t D e v e l o p m e n t 1, 2 8 3 , 0 0 0 1 , 4 9 8 , 0 0 0 1 , 4 9 8 , 0 0 0 1 , 4 9 8 , 0 0 0 1 , 4 4 8 , 0 0 0 7, 3 9 6 , 0 0 0 2, 0 0 0 , 0 0 0 2 , 0 0 0 , 0 0 0 2 , 0 0 0 , 0 0 0 2 , 0 0 0 , 0 0 0 2 , 0 0 0 , 0 0 0 6 2 0 , 0 0 0 8 3 4 , 0 0 0 13 . 3 % To r o n t o R A P 2, 0 5 1 , 0 0 0 2 , 2 8 8 , 0 0 0 2 , 3 7 2 , 0 0 0 2 , 4 6 1 , 0 0 0 2 , 5 0 5 , 0 0 0 11 , 6 3 7 , 0 0 0 2, 8 3 9 , 0 0 0 3 , 0 0 5 , 0 0 0 2 , 8 5 6 , 0 0 0 2 , 9 5 0 , 0 0 0 2 , 9 6 6 , 0 0 0 2 , 0 1 1 , 0 0 0 0 -2 . 0 % 0 Th e L i v i n g C i t y C e n t r e 20 7 , 0 0 0 0 0 0 0 20 7 , 0 0 0 0 0 0 0 0 1 0 3 , 5 0 0 1 0 3 , 5 0 0 0. 0 % Bl a c k C r e e k P i o n e e r V i l l a g e R e t r o f i t 35 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 1, 7 5 0 , 0 0 0 35 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 3 5 0 , 0 0 0 0 3 5 0 , 0 0 0 0. 0 % Ma j o r F a c i l i t i e s R e t r o f i t 39 6 , 0 0 0 4 6 0 , 0 0 0 4 6 0 , 0 0 0 4 6 0 , 0 0 0 4 6 0 , 0 0 0 2, 3 0 2 , 0 0 0 52 6 , 0 0 0 5 2 6 , 0 0 0 5 2 6 , 0 0 0 5 2 6 , 0 0 0 5 2 6 , 0 0 0 0 4 6 2 , 0 0 0 0. 0 % In f o r m a t i o n T e c h n o l o g y 26 4 , 0 0 0 2 6 4 , 0 0 0 2 6 4 , 0 0 0 2 6 4 , 0 0 0 2 6 4 , 0 0 0 1, 3 2 0 , 0 0 0 39 4 , 0 0 0 4 1 1 , 0 0 0 4 2 7 , 0 0 0 4 4 4 , 0 0 0 4 4 4 , 0 0 0 0 2 6 4 , 0 0 0 0. 0 % Pu b l i c U s e I n f r a s t r u c t u r e 19 8 , 0 0 0 1 9 8 , 0 0 0 1 9 8 , 0 0 0 1 9 8 , 0 0 0 1 9 8 , 0 0 0 99 0 , 0 0 0 26 2 , 0 0 0 2 9 6 , 0 0 0 3 2 9 , 0 0 0 3 2 9 , 0 0 0 3 2 9 , 0 0 0 0 1 9 8 , 0 0 0 0. 0 % Ot h e r 0 0 0 0. 0 % -I n f r a s t r u c t u r e t o t a l 1, 2 0 8 , 0 0 0 1, 2 7 2 , 0 0 0 1 , 2 7 2 , 0 0 0 1 , 2 7 2 , 0 0 0 1 , 2 7 2 , 0 0 0 6 , 3 6 2 , 0 0 0 1 , 5 3 2 , 0 0 0 1 , 5 8 3 , 0 0 0 1 , 6 3 2 , 0 0 0 1 , 6 4 9 , 0 0 0 1 , 6 4 9 , 0 0 0 0 1 , 9 3 1 , 0 0 0 59 . 9 % 0 Gr e e n s p a c e L a n d A c q u i s i t i o n 73 , 0 0 0 8 7 , 0 0 0 93 , 0 0 0 9 9 , 0 0 0 1 0 0 , 0 0 0 45 9 , 0 0 0 10 0 , 0 0 0 1 0 0 , 0 0 0 1 0 0 , 0 0 0 1 0 0 , 0 0 0 1 0 0 , 0 0 0 8 0 , 0 0 0 0 9. 6 % GR A N D T O T A L 6, 2 6 8 , 0 0 0 6 , 6 4 5 , 0 0 0 6, 7 3 5 , 0 0 0 6 , 8 3 0 , 0 0 0 6 , 9 2 5 , 0 0 0 3 3 , 6 4 1 , 0 0 0 8 , 0 7 1 , 0 0 0 8 , 3 8 8 , 0 0 0 8 , 2 8 8 , 0 0 0 8 , 4 9 9 , 0 0 0 8 , 5 1 5 , 0 0 0 3, 5 5 4 , 5 0 0 2 , 9 5 1 , 5 0 0 3. 8 % Wa t e r F u n d e d P o r t i o n 3, 6 4 5 , 0 0 0 3 , 7 3 5 , 0 0 0 3 , 8 3 0 , 0 0 0 3 , 9 2 5 , 0 0 0 1 8 , 6 8 9 , 5 0 0 4 , 1 0 9 , 0 0 0 4 , 3 2 5 , 0 0 0 4 , 1 7 6 , 0 0 0 4 , 3 2 0 , 0 0 0 4 , 3 3 6 , 0 0 0 0 De b t 3, 0 0 0 , 0 0 0 3 , 0 0 0 , 0 0 0 3 , 0 0 0 , 0 0 0 3 , 0 0 0 , 0 0 0 14 , 9 5 1 , 5 0 0 3, 9 6 2 , 0 0 0 4 , 0 6 3 , 0 0 0 4 , 1 1 2 , 0 0 0 4 , 1 7 9 , 0 0 0 4 , 1 7 9 , 0 0 0 0 0 0 0 0 0 0 0 0 0 RE Q U E S T S B E Y O N D B A S E : E N H A N C E M E N T S Co n s e r v a t i o n C e n t r e D e s i g n / B u i l d 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 11 , 1 7 3 , 0 0 0 2, 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 2 , 6 2 9 , 0 0 0 0 6 5 7 , 0 0 0 0. 0 % KC C C a m p u s D e v e l o p m e n t 22 5 , 0 0 0 2 2 5 , 0 0 0 2 2 5 , 0 0 0 2 2 5 , 0 0 0 90 0 , 0 0 0 22 5 , 0 0 0 2 2 5 , 0 0 0 2 2 5 , 0 0 0 2 2 5 , 0 0 0 2 2 5 , 0 0 0 0 0 GR A N D T O T A L I N C L U D I N G E N H A N C E M E N T S 6, 2 6 8 , 0 0 0 9 , 4 9 9 , 0 0 0 9 , 5 8 9 , 0 0 0 9 , 6 8 4 , 0 0 0 9 , 7 7 9 , 0 0 0 4 5 , 7 1 4 , 0 0 0 1 0 , 9 2 5 , 0 0 0 1 1 , 2 4 2 , 0 0 0 1 1 , 1 4 2 , 0 0 0 1 1 , 3 5 3 , 0 0 0 1 1 , 3 6 9 , 0 0 0 3 , 5 5 4 , 5 0 0 3 , 6 0 8 , 5 0 0 0 Wa t e r F u n d e d P o r t i o n I n c l u d i n g E n h a n c e m e n t s 0 3 , 6 4 5 , 0 0 0 3 , 7 3 5 , 0 0 0 3 , 8 3 0 , 0 0 0 3 , 9 2 5 , 0 0 0 1 8 , 6 8 9 , 5 0 0 4 , 1 0 9 , 0 0 0 4 , 3 2 5 , 0 0 0 4 , 1 7 6 , 0 0 0 4 , 3 2 0 , 0 0 0 4 , 3 3 6 , 0 0 0 De b t i n c l u d i n g E n h a n c e m e n t s 0 5 , 8 5 4 , 0 0 0 5 , 8 5 4 , 0 0 0 5 , 8 5 4 , 0 0 0 5 , 8 5 4 , 0 0 0 2 7 , 0 2 4 , 5 0 0 6 , 8 1 6 , 0 0 0 6 , 9 1 7 , 0 0 0 6 , 9 6 6 , 0 0 0 7 , 0 3 3 , 0 0 0 7 , 0 3 3 , 0 0 0 Su m m a r y b y C a t e g o r y Su m m a r y b y C a t e g o r y Su m m a r y b y C a t e g o r y Su m m a r y b y C a t e g o r y Ci t y o f T o r o n t o G r a n d T o t a l s Ci t y o f T o r o n t o G r a n d T o t a l s Ci t y o f T o r o n t o G r a n d T o t a l s Ci t y o f T o r o n t o G r a n d T o t a l s 166 SU M M A R Y T A B L E O F C O R E C A P I T A L R E Q U E S T S - R e g i o n o f P e e l 2 0 1 0 - 2 0 1 9 Fo r e c a s t P r o j e c t N a m e 20 0 9 20 1 0 I n Pr o g r e s s 2 0 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 T O T A L 10 - 1 6 6 0 W a t e r s h e d / S u b w a t e r s h e d P l a n n i n g $3 5 5 , 0 0 0 $ 2 7 5 , 0 0 0 $ 2 6 1 , 0 0 0 $ 2 9 5 , 0 0 0 $ 3 1 4 , 0 0 0 $ 3 4 8 , 0 0 0 $ 3 8 4 , 0 0 0 $ 4 1 8 , 0 0 0 $ 3 9 9 , 0 0 0 $ 4 0 8 , 0 0 0 $ 4 1 5 , 0 0 0 $ 3 , 4 6 7 , 0 0 0 10 - 1 6 3 2 G r o u n d w a t e r M a n a g e m e n t S t r a t e g y $1 2 5 , 0 0 0 $1 2 5 , 0 0 0 $1 3 0 , 0 0 0 $ 1 3 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 , 4 1 5 , 0 0 0 10 - 1 6 5 0 T e r r e s t r i a l N a t u r a l H e r i t a g e $1 2 1 , 0 0 0 $1 9 0 , 0 0 0 $1 8 3 , 0 0 0 $ 1 4 4 , 0 0 0 $ 1 4 4 , 0 0 0 $ 1 5 5 , 0 0 0 $ 1 5 5 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 , 7 1 5 , 0 0 0 10 - 1 6 8 6 N a t u r a l H e r i t a g e R e g e n e r a t i o n P r o j e c t s $6 4 5 , 0 0 0 $6 2 3 , 0 0 0 $6 3 1 , 0 0 0 $ 6 5 6 , 0 0 0 $ 6 3 4 , 0 0 0 $ 6 6 2 , 0 0 0 $ 6 9 1 , 0 0 0 $ 7 2 1 , 0 0 0 $ 7 5 3 , 0 0 0 $ 7 8 4 , 0 0 0 $ 7 8 8 , 0 0 0 $ 6 , 9 2 1 , 0 0 0 10 - 1 6 9 0 S u s t a i n a b l e C o m m u n i t i e s $8 1 8 , 0 0 0 $ 8 1 4 , 0 0 0 $ 8 3 9 , 0 0 0 $ 7 5 0 , 0 0 0 $ 7 0 2 , 0 0 0 $ 6 8 8 , 0 0 0 $ 8 0 9 , 0 0 0 $ 8 4 8 , 0 0 0 $ 8 8 1 , 0 0 0 $ 9 0 5 , 0 0 0 $ 9 0 7 , 0 0 0 $ 8 , 1 3 8 , 0 0 0 10 - 1 6 9 6 R e g i o n a l W a t e r s h e d M o n i t o r i n g a n d R e p o r t i n g $ 3 0 0 , 0 0 0 $3 5 5 , 0 0 0 $3 7 0 , 0 0 0 $ 3 8 7 , 0 0 0 $ 4 0 5 , 0 0 0 $ 4 2 7 , 0 0 0 $ 4 5 0 , 0 0 0 $ 4 7 6 , 0 0 0 $ 5 0 2 , 0 0 0 $ 4 8 0 , 0 0 0 $ 4 8 0 , 0 0 0 $ 4 , 3 8 7 , 0 0 0 10 - 1 6 1 5 F l o o d C o n t r o l W o r k s $3 7 0 , 0 0 0 $ 5 2 0 , 0 0 0 $ 4 7 3 , 0 0 0 $ 4 6 4 , 0 0 0 $ 4 8 2 , 0 0 0 $ 5 1 2 , 0 0 0 $ 5 3 3 , 0 0 0 $ 5 4 9 , 0 0 0 $ 5 6 5 , 0 0 0 $ 5 8 4 , 0 0 0 $ 5 9 4 , 0 0 0 $ 5 , 5 3 9 , 0 0 0 10 - 1 6 2 0 E n v i r o n m e n t a l A s s e s s m e n t R e v i e w $2 1 0 , 0 0 0 $2 8 0 , 0 0 0 $2 9 0 , 0 0 0 $ 3 0 0 , 0 0 0 $ 3 1 0 , 0 0 0 $ 3 2 0 , 0 0 0 $ 3 3 0 , 0 0 0 $ 3 4 0 , 0 0 0 $ 3 5 0 , 0 0 0 $ 3 6 0 , 0 0 0 $ 3 7 0 , 0 0 0 $ 3 , 3 8 0 , 0 0 0 W o r k s S u b - T o t a l $2 , 9 4 4 , 0 0 0 $ 3 , 1 8 2 , 0 0 0 $ 3 , 1 7 7 , 0 0 0 $ 3 , 1 2 6 , 0 0 0 $ 3 , 1 3 1 , 0 0 0 $ 3 , 2 5 2 , 0 0 0 $ 3 , 5 0 2 , 0 0 0 $ 3 , 6 6 9 , 0 0 0 $ 3 , 7 6 7 , 0 0 0 $ 3 , 8 3 8 , 0 0 0 $ 3 , 8 7 1 , 0 0 0 $ 3 4 , 9 6 2 , 0 0 0 10 - 3 3 0 1 M a j o r F a c i l i t i e s R e t r o f i t $6 9 , 0 0 0 $8 0 , 0 0 0 $9 2 , 0 0 0 $ 1 0 3 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 , 0 9 1 , 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 10 - 3 3 0 9 K o r t r i g h t C a m p u s D e v e l o p m e n t $1 7 5 , 0 0 0 $1 7 5 , 0 0 0 $1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $ 1 7 5 , 0 0 0 $1 7 5 , 0 0 0 $1 , 7 5 0 , 0 0 0 10 - 3 3 0 2 P u b l i c U s e I n f r a s t r u c t u r e $3 4 , 0 0 0 $4 1 , 0 0 0 $4 6 , 0 0 0 $ 4 8 , 0 0 0 $ 5 2 , 0 0 0 $ 5 5 , 0 0 0 $ 5 7 , 0 0 0 $ 6 0 , 0 0 0 $ 6 3 , 0 0 0 $ 6 6 , 0 0 0 $ 6 6 , 0 0 0 $ 5 6 1 , 0 0 0 10 - 3 3 1 2 C o n s e r v a t i i o n C e n t r e D e s i g n / B u i l d $1 1 5 , 0 0 0 $1 1 5 , 0 0 0 $4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 6 2 , 0 0 0 $ 4 , 1 5 8 , 0 0 0 10 - 3 3 0 5 W a s h r o o m U p g r a d e s $1 0 0 , 0 0 0 $1 0 0 , 0 0 0 $1 0 5 , 0 0 0 $ 1 1 0 , 0 0 0 $ 1 1 0 , 0 0 0 $ 1 1 6 , 0 0 0 $ 1 2 1 , 0 0 0 $ 1 2 7 , 0 0 0 $ 1 3 4 , 0 0 0 $ 1 4 1 , 0 0 0 $ 1 4 1 , 0 0 0 $ 1 , 2 0 5 , 0 0 0 10 - 3 3 0 3 Ca m p g r o u n d a n d C o n s e r v a t i o n A r e a I m p r o v e m e n t s $3 1 8 , 0 0 0 $3 2 5 , 0 0 0 $4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 4 0 0 , 0 0 0 $ 3 , 9 3 2 , 0 0 0 10 - 3 3 1 1 H e a r t L a k e P l a n I m p l e m e n t a t i o n $1 4 0 , 0 0 0 $6 9 7 , 0 0 0 $6 9 5 , 0 0 0 $ 7 0 4 , 0 0 0 $ 7 7 0 , 0 0 0 $ 5 0 0 , 0 0 0 $ 1 7 0 , 0 0 0 $ 1 7 0 , 0 0 0 $ 1 7 0 , 0 0 0 $ 1 7 0 , 0 0 0 $ 1 7 0 , 0 0 0 $ 4 , 7 7 3 , 0 0 0 10 - 3 3 0 6 C o n s e r v a t i o n L a n d P l a n n i n g $9 9 3 , 0 0 0 $1 , 0 8 7 , 0 0 0 $1 , 1 4 9 , 0 0 0 $ 1 , 1 4 8 , 0 0 0 $ 1 , 1 7 0 , 0 0 0 $ 1 , 1 6 9 , 0 0 0 $ 1 , 1 6 7 , 0 0 0 $ 1 , 1 6 6 , 0 0 0 $ 1 , 1 6 5 , 0 0 0 $ 1 , 3 3 4 , 0 0 0 $ 1 , 3 5 7 , 0 0 0 $ 1 2 , 0 1 3 , 0 0 0 in a b o v e C o n s e r v a t i o n L a n d C a r e / O p e n S p a c e $1 3 , 9 1 3 $1 5 , 0 0 0 $1 5 , 0 0 0 $ 1 6 , 0 0 0 $ 1 7 , 0 0 0 $ 1 8 , 0 0 0 $ 2 0 , 0 0 0 $ 2 1 , 0 0 0 $ 2 2 , 0 0 0 $ 2 3 , 0 0 0 $ 2 3 , 0 0 0 $ 1 9 1 , 0 8 7 10 - 3 3 0 7 I n f o r m a t i o n T e c h n o l o g y $4 6 , 0 0 0 $4 6 , 0 0 0 $5 7 , 0 0 0 $ 6 0 , 0 0 0 $ 6 3 , 0 0 0 $ 6 6 , 0 0 0 $ 6 9 , 0 0 0 $ 7 2 , 0 0 0 $ 7 5 , 0 0 0 $ 7 7 , 0 0 0 $ 7 7 , 0 0 0 $ 6 6 2 , 0 0 0 $0 C o n s e r v a t i o n C a p i t a l S u b - T o t a l $2 , 0 0 3 , 9 1 3 $ 2 , 6 8 1 , 0 0 0 $ 3 , 1 9 6 , 0 0 0 $ 3 , 2 2 6 , 0 0 0 $ 3 , 3 3 4 , 0 0 0 $ 3 , 0 7 6 , 0 0 0 $ 2 , 7 5 6 , 0 0 0 $ 2 , 7 6 8 , 0 0 0 $ 2 , 7 8 1 , 0 0 0 $ 2 , 9 6 3 , 0 0 0 $ 2 , 9 8 6 , 0 0 0 $ 3 0 , 3 3 6 , 0 8 7 T O T A L C A P I T A L $4 , 9 4 7 , 9 1 3 $ 5 , 8 6 3 , 0 0 0 $ 6 , 3 7 3 , 0 0 0 $ 6 , 3 5 2 , 0 0 0 $ 6 , 4 6 5 , 0 0 0 $ 6 , 3 2 8 , 0 0 0 $ 6 , 2 5 8 , 0 0 0 $ 6 , 4 3 7 , 0 0 0 $ 6 , 5 4 8 , 0 0 0 $ 6 , 8 0 1 , 0 0 0 $ 6 , 8 5 7 , 0 0 0 $ 6 5 , 2 9 8 , 0 8 7 Ot h e r P r o j e c t s : 10 - 3 4 1 6 t o 3 4 3 9 Pe e l C l i m a t e C h a n g e M i t i g a t i o n $5 , 4 3 0 , 0 0 0 $ 5 , 6 2 5 , 0 0 0 $ 6 , 7 0 6 , 0 0 0 $ 7 , 0 2 6 , 0 0 0 $ 6 , 5 7 3 , 0 0 0 $ 6 , 4 0 4 , 0 0 0 $ 6 , 6 8 5 , 0 0 0 $ 6 , 9 0 7 , 0 0 0 $ 6 , 9 6 3 , 0 0 0 $ 6 , 8 7 7 , 0 0 0 $ 6 , 7 8 8 , 0 0 0 $ 6 6 , 9 1 0 , 0 0 0 G R A N D T O T A L $1 0 , 3 7 7 , 9 1 3 $ 1 1 , 4 8 8 , 0 0 0 $ 1 3 , 0 7 9 , 0 0 0 $ 1 3 , 3 7 8 , 0 0 0 $ 1 3 , 0 3 8 , 0 0 0 $ 1 2 , 7 3 2 , 0 0 0 $ 1 2 , 9 4 3 , 0 0 0 $ 1 3 , 3 4 4 , 0 0 0 $ 1 3 , 5 1 1 , 0 0 0 $ 1 3 , 6 7 8 , 0 0 0 $ 1 3 , 6 4 5 , 0 0 0 $ 1 3 2 , 2 0 8 , 0 8 7 167 Re g i o n o f Y o r k C a p i t a l B u d g e t R e q u e s t F o r e c a s t 2 0 1 0 - 2 0 1 9 To r o n t o a n d R e g i o n C o n s e r v a t i o n A u t h o r i t y TA B L E 3 Pr o j e c t N a m e 20 0 9 F i n a l 20 1 0 I n Pr o g r e s s 20 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 2 0 1 6 2 0 1 7 2 0 1 8 2 0 1 9 W a t e r s h e d / S u b w a t e r s h e d P l a n n i n g 25 9 , 0 0 0 $ 32 8 , 0 0 0 $ 45 9 , 0 0 0 $ 70 3 , 0 0 0 $ 65 2 , 0 0 0 $ 65 0 , 0 0 0 $ 72 8 , 0 0 0 $ 78 1 , 0 0 0 $ 78 7 , 0 0 0 $ 86 0 , 0 0 0 $ 86 4 , 0 0 0 $ F l o o d F o r e c a s t / W a r n i n g 25 5 , 0 0 0 $ 20 5 , 0 0 0 $ 36 0 , 0 0 0 $ 49 4 , 0 0 0 $ 64 2 , 0 0 0 $ 79 2 , 0 0 0 $ 45 7 , 0 0 0 $ 46 9 , 0 0 0 $ 48 5 , 0 0 0 $ 50 0 , 0 0 0 $ 51 0 , 0 0 0 $ G r o u n d w a t e r M a n a g e m e n t 12 5 , 0 0 0 $ 12 5 , 0 0 0 $ 13 0 , 0 0 0 $ 13 0 , 0 0 0 $ 14 0 , 0 0 0 $ 14 0 , 0 0 0 $ 15 0 , 0 0 0 $ 15 0 , 0 0 0 $ 15 0 , 0 0 0 $ 15 0 , 0 0 0 $ 15 0 , 0 0 0 $ W a t e r s h e d M o n i t o r i n g 30 0 , 0 0 0 $ 31 5 , 0 0 0 $ 44 2 , 0 0 0 $ 46 2 , 0 0 0 $ 42 5 , 0 0 0 $ 43 0 , 0 0 0 $ 45 0 , 0 0 0 $ 45 2 , 0 0 0 $ 47 0 , 0 0 0 $ 47 6 , 0 0 0 $ 47 6 , 0 0 0 $ N a t u r a l H a z a r d M a p p i n g 96 , 0 0 0 $ 10 0 , 0 0 0 $ 20 5 , 0 0 0 $ 13 0 , 0 0 0 $ 11 5 , 0 0 0 $ 12 0 , 0 0 0 $ 12 5 , 0 0 0 $ 13 5 , 0 0 0 $ 14 0 , 0 0 0 $ 14 8 , 0 0 0 $ 15 3 , 0 0 0 $ N a t u r a l H e r i t a g e M a p p i n g 12 1 , 0 0 0 $ 12 7 , 0 0 0 $ 13 0 , 0 0 0 $ 13 5 , 0 0 0 $ 14 0 , 0 0 0 $ 15 5 , 0 0 0 $ 15 5 , 0 0 0 $ 16 7 , 0 0 0 $ 16 7 , 0 0 0 $ 17 5 , 0 0 0 $ 17 5 , 0 0 0 $ S t e w a r d s h i p 71 0 , 0 0 0 $ 71 5 , 0 0 0 $ 87 1 , 0 0 0 $ 91 6 , 0 0 0 $ 1, 2 4 0 , 0 0 0 $ 1, 3 2 8 , 0 0 0 $ 1, 0 1 9 , 0 0 0 $ 1, 1 0 6 , 0 0 0 $ 1, 0 7 4 , 0 0 0 $ 1, 0 9 9 , 0 0 0 $ 1, 1 8 7 , 0 0 0 $ 1, 8 6 6 , 0 0 0 $ 1, 9 1 5 , 0 0 0 $ 2, 5 9 7 , 0 0 0 $ 2 , 9 7 0 , 0 0 0 $ 3 , 3 5 4 , 0 0 0 $ 3, 6 1 5 , 0 0 0 $ 3, 0 8 4 , 0 0 0 $ 3, 2 6 0 , 0 0 0 $ 3, 2 7 3 , 0 0 0 $ 3, 4 0 8 , 0 0 0 $ 3, 5 1 5 , 0 0 0 $ S u b - t o t a l C o r e Y o r k C a p i t a l L i v i n g C i t y C e n t r e 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ S u b - t o t a l C o r e & O t h e r Y o r k C a p i t a l 2, 1 1 6 , 0 0 0 $ 2, 1 6 5 , 0 0 0 $ 2, 5 9 7 , 0 0 0 $ 2 , 9 7 0 , 0 0 0 $ 3 , 3 5 4 , 0 0 0 $ 3, 6 1 5 , 0 0 0 $ 3, 0 8 4 , 0 0 0 $ 3, 2 6 0 , 0 0 0 $ 3, 2 7 3 , 0 0 0 $ 3, 4 0 8 , 0 0 0 $ 3, 5 1 5 , 0 0 0 $ PR O P O S E D E N H A N C E M E N T S ( I n o r d e r o f p r i o r i t y ) : Co n s e r v a t i o n C e n t r e D e s i g n / B u i l d P r o j e c t 19 6 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ 78 3 , 0 0 0 $ O R M C o r r i d o r P a r k R e s t o r a t i o n - $ 25 0 , 0 0 0 $ 26 2 , 0 0 0 $ 26 2 , 0 0 0 $ 26 2 , 0 0 0 $ 27 0 , 0 0 0 $ 27 0 , 0 0 0 $ 20 0 , 0 0 0 $ 20 0 , 0 0 0 $ 20 0 , 0 0 0 $ 20 0 , 0 0 0 $ Ro u g e P a r k H e r i t a g e A s s e t s P r o j e c t 10 0 , 0 0 0 $ 10 5 , 0 0 0 $ 10 8 , 0 0 0 $ 11 1 , 0 0 0 $ 11 4 , 0 0 0 $ 11 7 , 0 0 0 $ 12 0 , 0 0 0 $ 12 4 , 0 0 0 $ 12 8 , 0 0 0 $ 13 0 , 0 0 0 $ Co n s e r v a t i o n L a n d M a n a g e m e n t - $ 41 8 , 0 0 0 $ 81 3 , 0 0 0 $ 1, 2 1 4 , 0 0 0 $ 1, 2 3 9 , 0 0 0 $ 1, 2 6 4 , 0 0 0 $ 1, 2 9 0 , 0 0 0 $ 1, 3 1 5 , 0 0 0 $ 1, 3 4 2 , 0 0 0 $ 1, 3 7 2 , 0 0 0 $ 1, 3 9 9 , 0 0 0 $ En h a n c e m e n t : S u s t a i n a b l e N e i g h b o u r h o o d R e t r o f i t A c t i o n P l a n P r o g r a m - H u m b e r 17 5 , 0 0 0 $ 25 0 , 0 0 0 $ 27 5 , 0 0 0 $ 27 5 , 0 0 0 $ 30 0 , 0 0 0 $ 30 0 , 0 0 0 $ 32 5 , 0 0 0 $ 32 5 , 0 0 0 $ 37 5 , 0 0 0 $ 37 5 , 0 0 0 $ En h a n c e d W a t e r s h e d E r o s i o n M o n i t o r i n g a n d M a i n t e n a n c e P r o g r a m 50 0 , 0 0 0 $ 51 5 , 0 0 0 $ 53 0 , 0 0 0 $ 54 5 , 0 0 0 $ 56 0 , 0 0 0 $ 57 5 , 0 0 0 $ 59 0 , 0 0 0 $ 60 5 , 0 0 0 $ 61 5 , 0 0 0 $ 61 5 , 0 0 0 $ Yo r k S t o r m w a t e r M a n a g e m e n t P r o g r a m 10 0 , 0 0 0 $ 10 0 , 0 0 0 $ 50 0 , 0 0 0 $ 10 0 , 0 0 0 $ 50 0 , 0 0 0 $ 10 0 , 0 0 0 $ 50 0 , 0 0 0 $ 10 0 , 0 0 0 $ 50 0 , 0 0 0 $ 50 0 , 0 0 0 $ Ko r t r i g h t C e n t r e f o r C o n s e r v a t i o n : C a m p u s P r o j e c t - $ - $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ 25 0 , 0 0 0 $ S u b - t o t a l o f P r o p o s e d E n h a n c e m e n t s - $ 1, 7 3 9 , 0 0 0 $ 3, 0 7 8 , 0 0 0 $ 3 , 9 2 2 , 0 0 0 $ 3 , 5 6 5 , 0 0 0 $ 4, 0 4 1 , 0 0 0 $ 3, 6 8 5 , 0 0 0 $ 4, 0 8 3 , 0 0 0 $ 3, 7 2 9 , 0 0 0 $ 4, 2 2 3 , 0 0 0 $ 4, 2 5 2 , 0 0 0 $ T O T A L O F D I R E C T C A P I T A L R E Q U E S T S 2, 1 1 6 , 0 0 0 $ 3, 9 0 4 , 0 0 0 $ 5, 6 7 5 , 0 0 0 $ 6 , 8 9 2 , 0 0 0 $ 6 , 9 1 9 , 0 0 0 $ 7, 6 5 6 , 0 0 0 $ 6, 7 6 9 , 0 0 0 $ 7, 3 4 3 , 0 0 0 $ 7, 0 0 2 , 0 0 0 $ 7, 6 3 1 , 0 0 0 $ 7, 7 6 7 , 0 0 0 $ O t h e r i t e m s : I n f r a s t r u c t u r e 25 4 , 3 1 3 $ 28 2 , 0 0 0 $ 32 9 , 0 0 0 $ 35 7 , 0 0 0 $ 38 6 , 0 0 0 $ 39 6 , 0 0 0 $ 40 6 , 0 0 0 $ 41 5 , 0 0 0 $ 42 5 , 0 0 0 $ 43 4 , 0 0 0 $ 43 4 , 0 0 0 $ R e g i o n a l O p e n S p a c e S y s t e m 21 , 5 1 9 $ 23 , 0 0 0 $ 25 , 0 0 0 $ 27 , 0 0 0 $ 29 , 0 0 0 $ 31 , 0 0 0 $ 33 , 0 0 0 $ 35 , 0 0 0 $ 37 , 0 0 0 $ 39 , 0 0 0 $ 39 , 0 0 0 $ TO T A L I N C L U D I N G O T H E R C A P I T A L 2, 3 9 1 , 8 3 2 $ 4, 2 0 9 , 0 0 0 $ 6, 0 2 9 , 0 0 0 $ 7, 2 7 6 , 0 0 0 $ 7, 3 3 4 , 0 0 0 $ 8, 0 8 3 , 0 0 0 $ 7, 2 0 8 , 0 0 0 $ 7, 7 9 3 , 0 0 0 $ 7, 4 6 4 , 0 0 0 $ 8, 1 0 4 , 0 0 0 $ 8, 2 4 0 , 0 0 0 $ 168 Re g i o n o f D u r h a m L A I D O U T I N M A N N E R M O R E S I M I L A R T O P E E L / Y O R K / T O R O N T O Re g i o n o f D u r h a m L A I D O U T I N M A N N E R M O R E S I M I L A R T O P E E L / Y O R K / T O R O N T O Re g i o n o f D u r h a m L A I D O U T I N M A N N E R M O R E S I M I L A R T O P E E L / Y O R K / T O R O N T O Re g i o n o f D u r h a m L A I D O U T I N M A N N E R M O R E S I M I L A R T O P E E L / Y O R K / T O R O N T O To r o n t o a n d R e g i o n C o n s e r v a t i o n A u t h o r i t y To r o n t o a n d R e g i o n C o n s e r v a t i o n A u t h o r i t y To r o n t o a n d R e g i o n C o n s e r v a t i o n A u t h o r i t y To r o n t o a n d R e g i o n C o n s e r v a t i o n A u t h o r i t y Pr o j e c t N a m e 20 0 9 F i n a l 20 1 0 i n Pr o g r e s s 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 20 1 9 W a t e r s h e d / S u b w a t e r s h e d P l a n n i n g $7 0 , 0 0 0 $ 7 1 , 0 0 0 $ 2 5 2 , 0 0 0 $ 3 0 7 , 0 0 0 $ 2 9 9 , 0 0 0 $ 2 9 0 , 0 0 0 $ 3 2 6 , 0 0 0 $ 3 7 7 , 0 0 0 $ 3 8 2 , 0 0 0 $ 3 8 7 , 0 0 0 $ 2 1 2 , 0 0 0 F l o o d W o r k s , F o r e c a s t / W a r n i n g $9 5 , 0 0 0 $ 1 3 5 , 0 0 0 $ 2 7 6 , 0 0 0 $ 2 9 4 , 0 0 0 $ 2 8 4 , 0 0 0 $ 2 8 4 , 0 0 0 $ 2 9 0 , 0 0 0 $ 2 9 0 , 0 0 0 $ 2 9 2 , 0 0 0 $ 2 9 2 , 0 0 0 $ 2 9 2 , 0 0 0 G r o u n d w a t e r M a n a g e m e n t $1 2 5 , 0 0 0 $ 1 2 5 , 0 0 0 $ 1 3 0 , 0 0 0 $ 1 3 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 $ 1 4 0 , 0 0 0 W a t e r s h e d M o n i t o r i n g $6 0 , 0 0 0 $ 6 5 , 0 0 0 $ 7 0 , 0 0 0 $ 8 0 , 0 0 0 $ 8 5 , 0 0 0 $ 9 0 , 0 0 0 $ 9 5 , 0 0 0 $ 1 0 5 , 0 0 0 $ 1 1 0 , 0 0 0 $ 1 1 5 , 0 0 0 $ 1 2 0 , 0 0 0 N a t u r a l H a z a r d M a p p i n g $2 0 , 0 0 0 $ 2 0 , 0 0 0 $ 3 1 , 0 0 0 $ 3 3 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 $ 4 0 , 0 0 0 N a t u r a l H e r i t a g e M a p p i n g $5 0 , 0 0 0 $ 5 0 , 0 0 0 $ 6 0 , 0 0 0 $ 6 0 , 0 0 0 $ 6 5 , 0 0 0 $ 6 5 , 0 0 0 $ 7 0 , 0 0 0 $ 7 0 , 0 0 0 $ 7 0 , 0 0 0 $ 7 0 , 0 0 0 $ 7 0 , 0 0 0 R e g e n e r a t i o n ( S t e w a r d s h i p ) $2 1 5 , 0 0 0 $ 2 2 0 , 0 0 0 $ 2 5 5 , 0 0 0 $ 2 7 7 , 0 0 0 $ 2 9 5 , 0 0 0 $ 3 0 0 , 0 0 0 $ 3 1 0 , 0 0 0 $ 3 2 0 , 0 0 0 $ 3 3 5 , 0 0 0 $ 3 3 5 , 0 0 0 $ 3 3 5 , 0 0 0 E d u c a t i o n / S t e w a r d s h i p / S u s t . C o m m & T e c h $4 5 , 0 0 0 $ 4 5 , 0 0 0 $ 1 3 7 , 0 0 0 $ 1 5 3 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 6 7 , 0 0 0 $ 1 7 9 , 0 0 0 $ 1 8 2 , 0 0 0 $ 1 6 2 , 5 0 0 $ 1 9 0 , 0 0 0 $ 1 9 0 , 0 0 0 W a t e r f r o n t D e v e l o p m e n t $1 4 5 , 0 0 0 $ 1 5 0 , 0 0 0 $ 1 7 9 , 0 0 0 $ 1 9 7 , 5 0 0 $ 2 1 5 , 0 0 0 $ 2 1 6 , 0 0 0 $ 2 0 1 , 0 0 0 $ 2 0 1 , 0 0 0 $ 2 0 1 , 0 0 0 $ 2 0 1 , 0 0 0 $ 2 0 1 , 0 0 0 C o n s e r v a t i o n L a n d A s s e t M a n a g e m e n t $0 $ 0 $ 1 1 1 , 0 0 0 $ 1 6 1 , 0 0 0 $ 2 1 1 , 0 0 0 $ 3 1 1 , 0 0 0 $ 4 1 1 , 0 0 0 $ 5 1 1 , 0 0 0 $ 6 1 1 , 0 0 0 $ 7 1 1 , 0 0 0 $ 7 1 1 , 0 0 0 S p e c i a l I n f r a s t u c t u r e : C o n s e r v a t i o n C e n t r e D e s i g n / B u i l d $3 2 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 $ 2 2 6 , 0 0 0 I n f r a s t r u c t u r e L i v i n g C i t y C e n t r e R e g i o n a l O p e n S p a c e S y s t e m S u b - t o t a l b e f o r e p r o p o s e d e n h a n c e m e n t s $8 2 5 , 0 0 0 $ 9 1 3 , 0 0 0 $ 1 , 7 2 7 , 0 0 0 $ 1 , 9 1 8 , 5 0 0 $ 2 , 0 2 7 , 0 0 0 $ 2 , 1 2 9 , 0 0 0 $ 2 , 2 8 8 , 0 0 0 $ 2 , 4 6 2 , 0 0 0 $ 2 , 5 6 9 , 5 0 0 $ 2 , 7 0 7 , 0 0 0 $ 2 , 5 3 7 , 0 0 0 G R A N D T O T A L $8 2 5 , 0 0 0 $ 9 1 3 , 0 0 0 $ 1 , 7 2 7 , 0 0 0 $ 1 , 9 1 8 , 5 0 0 $ 2 , 0 2 7 , 0 0 0 $ 2 , 1 2 9 , 0 0 0 $ 2 , 2 8 8 , 0 0 0 $ 2 , 4 6 2 , 0 0 0 $ 2 , 5 6 9 , 5 0 0 $ 2 , 7 0 7 , 0 0 0 $ 2 , 5 3 7 , 0 0 0 169 170 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD RES.#C11/09 -2009 FINANCIAL PROGRESS REPORT To August 31, 2009. Provides information on Toronto and Region Conservation Authority's financial performance as of August 31, 2009, and projected to December 31, 2009. Moved by:David Barrow Seconded by:Ron Moeser IT IS RECOMMENDED THAT Toronto and Region Conservation Authority's (TRCA) 2009 Financial Progress Report to August 31, 2009, be received. CARRIED BACKGROUND As part of TRCA's financial management process staff provide to the Budget/Audit Advisory Board financial progress reports which compare actual financial performance to the annual budget. RATIONALE Attachment 1 provides a summary-level comparison of the 2009 operating budget, 2009 year-to-date (YTD) actuals (August 31) and projected actuals to December 31, 2009. The column on the far right, labelled, "Budget vs. 09 P.A." represents the difference between the 2009 budget and the 2009 projected actuals. A positive value is used to denote that the budget has been exceeded and, conversely, a negative value represents the amount by which a budget will not likely be achieved. Brief notes to explain variances are also included in the report. The 2009 budget was constructed on the assumption that revenues would be available to offset expenditures. The results to date indicate that in several TRCA operations this will not likely occur, resulting in a forecasted year end operating deficit of approximately $446,600. Some of the main contributors to the projected deficit are as follows: Within Restoration Services division the economic slowdown appears to be responsible for reduced supply of clean inland fill resulting in decreased fill revenues of $390,000. Staff was able to find some modest savings and with additional special projects revenues (new and unbudgeted restoration projects, usually under contract) the divisional deficit is projected at $170,000. The forecasted expenditure reduction of about $556,000 as reported generally represents a shift in accounting treatment whereby the budgeted internal program recoveries are now treated as expenditure reductions and not as revenue sources to be consistent with the financial statement presentation. The combination of reduced inland fill revenues and the new treatment of revenues account for most of the projected revenue shortfall of $996,000 for the division. The conservation areas program is projecting a revenue shortfall of $509,400 due to poor attendance over the rainy summer months. Cost reductions totalling about $295,000 have already been actioned to deal with this situation. The Food Services program is projected to show a $205,500 revenue shortfall and a resultant $146,900 in expenditure reductions have been made. The weddings and corporate functions targets for Black Creek Pioneer Village (BCPV) will not be met in 2009. 171 BCPV revenues will fall short of target by $155,700 and expenditures will be trimmed by $74,100. Provincial grants in the amount of $171,000 for the continued operation and development of the Oak Ridges Corridor Park will not be available, resulting in a corresponding reduction in expenditures. A successful conclusion to the ongoing dispute with Ministry of Natural Resources over the eligibility of various TRCA lands for special property tax abatements under its Conservation Lands Tax Incentive Program, together with projected provincial sales tax rebates in excess of budget, will produce surplus funds of approximately $497,500. The Conservation Foundation unrestricted contribution of funds to TRCA programs will likely fall short of the target by about $250,000 as the foundation struggles to raise unrestricted funds. In summary, if no further action is taken by management between now and the end of the year to curtail expenditures or possibly find new sources of revenue, it is expected that TRCA will incur an operating deficit of $446,600 for the year. There is some hope, however, that given the 2009 mix, number and expenditure level and recovery provisions built into capital projects including those from Toronto Waterfront Revitalization Corporation, Source Water Protection and other works by TRCA under contract, that the budget for administrative project recoveries at $1,446,000 will be exceeded by an amount which could significantly reduce the forecasted deficit. Staff will continue to update the year end forecast and take whatever actions it deems feasible to ensure that a balanced year end position is achieved. The 2009 capital budget provided a $600,000 in-year surplus which is intended to pay down the 2008 accumulated deficit of approximately $2.47 million. The sale of the property that will achieve this result is winding its way through the approvals process, which may be completed before the end of the year. The capital budget is not nearly as dependant on revenues for which there is risk of collection. As a general rule, capital projects proceed only when the funds are secured or there is reasonable assurance that the funds will be secured. Although, as usual, there will be a number of negative variances from budget due to delays in approvals or other scheduling difficulties, the associated funds are deferred and made available in the following year to complete the projects. A full report on the capital variances will be provided to the board with the year end reporting. Report prepared by: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca For Information contact: Jim Dillane, 416-661-6292; Rocco Sgambelluri, extension 5232 Emails: jdillane@trca.on.ca; rsgambelluri@trca.on.ca Date: September 30, 2009 Attachments: 1 TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y At t a c h m e n t 1 At t a c h m e n t 1 At t a c h m e n t 1 At t a c h m e n t 1 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 20 0 9 20 0 9 20 0 9 20 0 9 20 0 9 2 0 0 9 20 0 9 09 B u d g e t 09 B u d g e t 0 9 B u d g e t 09 B u d g e t Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Gr o s s E x p e n d i t u r e s ( b y f u n c t i o n a l U n i t ) Bu d g e t Bu d g e t B u d g e t Bu d g e t P. A . P. A . P . A . P. A . vs . 0 9 P . A . vs . 0 9 P . A . v s . 0 9 P . A . vs . 0 9 P . A . Va r i a n c e N o t e s Va r i a n c e N o t e s Va r i a n c e N o t e s Va r i a n c e N o t e s $ $ $ + / ( - ) Fi n a n c e a n d B u s i n e s s S e r v i c e s D i v i s i o n Fi n a n c e a n d B u s i n e s s S e r v i c e s D i v i s i o n Fi n a n c e a n d B u s i n e s s S e r v i c e s D i v i s i o n Fi n a n c e a n d B u s i n e s s S e r v i c e s D i v i s i o n Ad m i n i s t r a t i o n 2, 2 2 6 , 0 0 0 2 , 2 4 7 , 6 0 0 21 , 6 0 0 Re n t a l P r o p e r t i e s 1, 8 0 4 , 0 0 0 1 , 7 9 9 , 0 0 0 (5 , 0 0 0 ) Pr o p e r t y S e v i c e s 1, 7 5 5 , 0 0 0 1 , 7 4 7 , 0 0 0 (8 , 0 0 0 ) Ve h i c l e & E q u i p m e n t R e s e r v e 5, 7 8 5 , 0 0 0 5 , 7 9 3 , 6 0 0 8, 6 0 0 Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n Wa t e r s h e d M a n a g e m e n t D i v i s i o n WM D i v i s i o n a l M a n a g e m e n t 23 2 , 0 0 0 2 3 7 , 0 0 0 5, 0 0 0 U n b u d g e t e d A d m i n . A s s i s t a n t a d d e d i n 2 0 0 9 Wa t e r s h e d S t r a t e g i e s 1, 6 3 6 , 0 0 0 1 , 6 7 6 , 0 0 0 40 , 0 0 0 D o n e x p e n s e s h i g h e r f o r u n b u d g e t e d b a c k f i l l i n g o f m a t e r n i t y l e a v e s , c o v e r e d b y e x t r a C F G T r e v . Co n s e r v a t i o n F i e l d C e n t r e s 2, 7 6 4 , 0 0 0 2 , 7 2 9 , 5 0 0 (3 4 , 5 0 0 ) N o p r o j e c t e d v a r i a n c e - r e d u c e d r e v e n u e o f f s e t t h r o u g h e x p e n s e s a v i n g s 4, 6 3 2 , 0 0 0 4 , 6 4 2 , 5 0 0 10 , 5 0 0 Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t D i v i s i o n Pl a n n i n g & D e v e l o p m e n t 3, 3 2 5 , 0 0 0 3 , 4 0 0 , 5 3 7 75 , 5 3 7 H i g h e r e x p e n d i t u r e s i n s o l i c i t o r r e a l t o r s En f o r c e m e n t 59 2 , 0 0 0 5 9 2 , 0 0 0 Po t e n t i a l s a v i n g s m a y e m e r g e f o r l e g a l f e e s b u t n o t s u r e a t t h i s t i m e 3, 9 1 7 , 0 0 0 3 , 9 9 2 , 5 3 7 75 , 5 3 7 Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y D i v i s i o n Ec o l o g y 2, 6 2 8 , 0 0 0 2 , 6 0 0 , 0 0 0 (2 8 , 0 0 0 ) P r o g r a m M a n a g e m e n t a n t i c i p a t e s b e i n g u n d e r b u d g e t m a i n l y d u e t o s t a f f i n c r e a s i n g r e c o v e r i e s f r o m e x t e r n a l s o u r c e s . 2, 6 2 8 , 0 0 0 2 , 6 0 0 , 0 0 0 (2 8 , 0 0 0 ) Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s D i v i s i o n Re s t o r a t i o n S e r v i c e s 1, 8 1 9 , 0 0 0 1 , 2 6 2 , 1 5 0 ( 5 5 6 , 8 5 0 ) I n l a n d F i l l r e v e n u e s p r o j e c t e d b e l o w t a r g e t d u e t o s l o w e r b u i l d i n g a c t i v i t y . , P l a n t P r o p a g a t i o n r e v . a c t u a l s ( $ 5 7 9 k ) c a m e i n f o r m o f i n t e r n a l b i l l i n g s s o n e t t e d fr o m r e v . & e x p . Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s a n d C u l t u r e D i v i s i o n Pa r k s & C u l t u r e D i v i s i o n a l M a n a g e m e n t 83 9 , 0 0 0 7 8 3 , 0 0 0 (5 6 , 0 0 0 ) C u s t o m e r S e r v i c e F T w a g e s a v i n g f r o m l e a v e o f a b s e n c e $ 1 0 , 9 0 0 a n d s t a f f u t i l i z e d i n o t h e r p r o g r a m s Co n s e r v a t i o n A r e a s 3, 5 8 6 , 0 0 0 3 , 2 9 0 , 9 0 0 ( 2 9 5 , 1 0 0 ) N u m e r o u s c o s t c o n s t r a i n t s t o d e a l w i t h r e v e n u e s h o r t f a l l . Ko r t r i g h t C e n t r e f o r C o n s e r v a t i o n 1, 5 9 3 , 0 0 0 1 , 6 2 6 , 0 0 0 33 , 0 0 0 I n c r e a s e r e v e n u e & e x p e n d i t u r e s f o r C o r p o r a t e a n d E n e r g y p r o g r a m s . Oa k R i d g e s C o r r i d o r P a r k 1, 4 6 1 , 0 0 0 1 , 3 7 1 , 5 0 0 (8 9 , 5 0 0 ) E x p e n d i t u r e s r e d u c e d t o o f f s e t r e v e n u e s h o r t f a l l . Bl a c k C r e e k P i o n e e r V i l l a g e 4, 2 8 9 , 0 0 0 4 , 2 1 4 , 9 0 0 (7 4 , 1 0 0 ) I m p l e m e n t e d e x p e n d i t u r e r e d u c t i o n s t o o f f s e t l o w e r r e v e n u e . Fo o d S e r v i c e s 1, 0 3 4 , 0 0 0 8 8 7 , 1 0 0 ( 1 4 6 , 9 0 0 ) E x p e n d i t u r e c o n s t r a i n t s t o o f f s e t r e d u c e d r e v e n u e i n c o r p o r a t e a n d w e d d i n g p r o g r a m s . 12 , 8 0 2 , 0 0 0 1 2 , 1 7 3 , 4 0 0 ( 6 2 8 , 6 0 0 ) Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O Of f i c e o f t h e C A O Co r p o r a t e M a n a g e m e n t 50 3 , 0 0 0 4 9 6 , 0 0 0 ( 7 , 0 0 0 ) Co r p o r a t e S e c r e t a r i a t 41 6 , 0 0 0 4 6 0 , 0 0 0 44 , 0 0 0 L e g a l f e e s w i l l e x c e e d b u d g e t b y a t l e a s t $ 6 5 , 0 0 0 . Hu m a n R e s o u r c e s 55 6 , 0 0 0 5 2 0 , 3 0 0 (3 5 , 7 0 0 ) C u r t a i l e d a d v e r t i s i n g a n d s t a f f d e v e l o p m e n t e x p e n s e s Co r p o r a t e C o m m u n i c a t i o n s 1, 3 1 6 , 0 0 0 1 , 3 0 2 , 7 0 0 (1 3 , 3 0 0 ) H R a n d C o m m u n i c a t i o n s b u d g e t s e x p e c t e d t o h a v e s a v i n g s d u e t o c u r t a i l i n g c o s t s i n t h e l a s t q u a r t e r . Pr o f e s s i o n a l A c c e s s P r o g r a m 36 6 , 0 0 0 3 7 4 , 5 0 0 8, 5 0 0 M e n t o r i n g 2 P l a c e m e n t e x p e c t e d t o h a v e m o r e r e v e n u e t h a n p r o j e c t e d a n d h a v e a c a r r y f o r w a r d . 3, 1 5 7 , 0 0 0 3 , 1 5 3 , 5 0 0 (3 , 5 0 0 ) Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l Ex p e n d i t u r e T o t a l 34 , 7 4 0 , 0 0 0 34 , 7 4 0 , 0 0 0 3 4 , 7 4 0 , 0 0 0 34 , 7 4 0 , 0 0 0 3 3 , 6 1 7 , 6 8 7 33 , 6 1 7 , 6 8 7 3 3 , 6 1 7 , 6 8 7 33 , 6 1 7 , 6 8 7 ( 1 , 1 2 2 , 3 1 3 ) (1 , 1 2 2 , 3 1 3 ) (1 , 1 2 2 , 3 1 3 ) (1 , 1 2 2 , 3 1 3 ) 172 TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y TO R O N T O A N D R E G I O N C O N S E R V A T I O N A U T H O R I T Y 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 F i n a n c i a l P r o g r e s s R e p o r t a s a t A u g u s t 2 0 0 9 20 0 9 20 0 9 2 0 0 9 20 0 9 20 0 9 20 0 9 2 0 0 9 20 0 9 09 B u d g e t 09 B u d g e t 0 9 B u d g e t 09 B u d g e t Bu d g e t Bu d g e t B u d g e t Bu d g e t P. A . P. A . P . A . P. A . vs . 0 9 P . A . vs . 0 9 P . A . v s . 0 9 P . A . vs . 0 9 P . A . Va r i a n c e N o t e s Va r i a n c e N o t e s Va r i a n c e N o t e s Va r i a n c e N o t e s $ $ $ + / ( - ) Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Fu n d i n g S o u r c e s : Pr o g r a m / U s e r f e e s : R e n t a l P r o p e r t i e s 2, 3 1 4 , 0 0 0 2 , 2 7 4 , 0 0 0 ( 4 0 , 0 0 0 ) R e d u c t i o n i n l e a s e r e v e n u e f r o m W i l d w a t e r K i n g d o m d u e t o w e a t h e r I n t e r e s t E a r n i n g s 30 0 , 0 0 0 2 5 2 , 0 0 0 ( 4 8 , 0 0 0 ) I n t e r e s t r e v e n u e w i l l f a l l s h o r t o f b u d g e t b y a b o u t $ 4 8 , 0 0 0 d u e t o l o w e r i n t e r e s t r a t e s t h a n f o r e c a s t . B l a c k C r e e k P i o n e e r V i l l a g e 2, 2 0 3 , 0 0 0 2 , 0 4 7 , 3 0 0 ( 1 5 5 , 7 0 0 ) P a y i n g a t t e n d a n c e / r e v . d o w n d u e t o p o o r w e a t h e r a n d s t r i k e . F o o d S e r v i c e s 1, 0 8 1 , 0 0 0 8 7 5 , 5 0 0 ( 2 0 5 , 5 0 0 ) E x p e n d i t u r e c o n s t r a i n t s t o o f f s e t r e d u c e d r e v e n u e i n c o r p o r a t e a n d w e d d i n g p r o g r a m s . , I n c r e a s e d r e v e n u e & e x p e n d i t u r e s f o r b r e w e r y op e r a t i o n . D e v e l o p m e n t S e r v i c e s 3, 0 2 5 , 0 0 0 3 , 0 4 8 , 0 0 0 23 , 0 0 0 P l a n n i n g f e e s & s o l i c i t o r / r e a l t y r e v e n u e s a r e l o w e r t h a n b u d g e t , P e r m i t r e v e n u e s a r e h i g h e r t h a n b u d g e t , N o n e t $ 9 9 K f r o m M E S P s - d e l a y s i n pr o j e c t s , a n y r e v e n u e s n e e d t o b e c a r r y f o r w a r d t o 2 0 1 0 a n d h e l d i n h o l d i n g a c c o u n t R e s t o r a t i o n S e r v i c e s 2, 0 1 1 , 0 0 0 1 , 0 1 5 , 1 5 0 ( 9 9 5 , 8 5 0 ) I n l a n d F i l l r e v e n u e s p r o j e c t e d b e l o w t a r g e t d u e t o s l o w e r b u i l d i n g a c t i v i t y . , P l a n t P r o p a g a t i o n r e v . a c t u a l s ( $ 5 7 9 k ) c a m e i n f o r m o f i n t e r n a l bi l l i n g s s o n e t t e d f r o m r e v . & e x p . C o n s e r v a t i o n A r e a s 3, 6 1 6 , 0 0 0 3 , 1 0 6 , 6 0 0 ( 5 0 9 , 4 0 0 ) R e v e n u e : , A t t e n d a n c e a n d r e v e n u e b e l o w b u d g e t d u e t o p o o r w e a t h e r , M a p l e S y r u p p r o g r a m r e v e n u e u p . , U n r e a l i z e d s w i m m i n g r e v e n u e f o r Al b i o n H i l l s . K o r t r i g h t C e n t r e f o r C o n s e r v a t i o n 1, 4 4 4 , 0 0 0 1 , 4 7 5 , 8 0 0 31 , 8 0 0 I n c r e a s e r e v e n u e & e x p e n d i t u r e s f o r C o r p o r a t e a n d E n e r g y p r o g r a m s . U n r e a l i z e d e d u c a t i o n r e v e n u e d u e t o l o w e r a t t e n d a n c e . O a k R i d g e s C o r r i d o r P a r k 1, 2 9 0 , 0 0 0 1 , 2 0 0 , 5 0 0 ( 8 9 , 5 0 0 ) E x p e n d i t u r e s r e d u c e d t o o f f s e t r e v e n u e s h o r t f a l l . C o n s e r v a t i o n F i e l d C e n t r e s 1, 8 0 6 , 0 0 0 1 , 7 5 8 , 3 0 0 ( 4 7 , 7 0 0 ) N o p r o j e c t e d v a r i a n c e - r e d u c e d r e v e n u e o f f s e t t h r o u g h e x p e n s e s a v i n g s A l l O t h e r P r o g r a m / U s e r f e e s 11 5 , 0 0 0 7 9 , 5 0 0 ( 3 5 , 5 0 0 ) Re s e r v e s (5 1 4 , 0 0 0 ) ( 4 6 7 , 7 0 0 ) 4 6 , 3 0 0 L e s s F i l l r e v t o c r r y f w d f o r f u t u r e w o r k CF G T - F l o w t h r o u g h 40 3 , 0 0 0 4 5 3 , 5 0 0 50 , 5 0 0 R e s t o r a t i o n S e r v i c e s C o n t r a c t s Ot h e r M u n i c i p a l 1, 1 4 9 , 0 0 0 1 , 2 6 8 , 5 3 7 1 1 9 , 5 3 7 R e s t o r a t i o n S e r v i c e s C o n t r a c t s Pr o v i n c i a l 92 2 , 7 0 0 9 3 5 , 5 0 0 12 , 8 0 0 Fe d e r a l 10 4 , 3 0 0 1 2 7 , 3 0 0 23 , 0 0 0 Do n a t i o n s / F u n d r a i s i n g 48 3 , 0 0 0 4 8 6 , 8 0 0 3, 8 0 0 No n - G o v e r n m e n t G r a n t s 26 9 , 0 0 0 7 6 6 , 5 0 0 4 9 7 , 5 0 0 P S T R e b a t e s w i l l e x c e e d b u d g e t b y $ 6 5 , 0 0 0 , P r o p e r y t a x r e b a t e f r o m l i t i g a t i o n , R e s t o r a t i o n S e r v i c e s P r o j e c t s Ot h e r Re v e n u e t o t a l Re v e n u e t o t a l Re v e n u e t o t a l Re v e n u e t o t a l 22 , 0 2 2 , 0 0 0 22 , 0 2 2 , 0 0 0 2 2 , 0 2 2 , 0 0 0 22 , 0 2 2 , 0 0 0 2 0 , 7 0 3 , 0 8 7 20 , 7 0 3 , 0 8 7 2 0 , 7 0 3 , 0 8 7 20 , 7 0 3 , 0 8 7 ( 1 , 3 1 8 , 9 1 3 ) (1 , 3 1 8 , 9 1 3 ) (1 , 3 1 8 , 9 1 3 ) (1 , 3 1 8 , 9 1 3 ) Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s Ne t E x p e n d i t u r e s 12 , 7 1 8 , 0 0 0 12 , 7 1 8 , 0 0 0 1 2 , 7 1 8 , 0 0 0 12 , 7 1 8 , 0 0 0 1 2 , 9 1 4 , 6 0 0 12 , 9 1 4 , 6 0 0 1 2 , 9 1 4 , 6 0 0 12 , 9 1 4 , 6 0 0 1 9 6 , 6 0 0 19 6 , 6 0 0 1 9 6 , 6 0 0 19 6 , 6 0 0 Ne t E x p e n d i t u r e s f u n d e d b y : CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y CF G T - L i v i n g C i t y 50 0 , 0 0 0 25 0 , 0 0 0 (2 5 0 , 0 0 0 ) Fu n d r a i s i n g g o a l s n o t e x p e c t e d t o b e m e t Pr o v i n c i a l T r a n s f e r P a y m e n t s 84 6 , 0 0 0 8 4 6 , 0 0 0 Mu n i c i p a l L e v y 11 , 3 7 2 , 0 0 0 1 1 , 3 7 2 , 0 0 0 De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) De f i c i t / ( S u r p l u s ) 44 6 , 6 0 0 44 6 , 6 0 0 4 4 6 , 6 0 0 44 6 , 6 0 0 4 4 6 , 6 0 0 44 6 , 6 0 0 4 4 6 , 6 0 0 44 6 , 6 0 0 173 174 TERMINATION ON MOTION, the meeting terminated at 11:37 a.m., on Friday, October 9, 2009. Gerri Lynn O'Connor Chair /ks Brian Denney Secretary-Treasurer 175 MEETING OF THE BUDGET/AUDIT ADVISORY BOARD #4/09 January 8, 2010 The Budget/Audit Advisory Board Meeting #4/09, was held in the South Theatre, Black Creek Pioneer Village, on Friday, January 8, 2010. The Vice Chair Maria Augimeri, called the meeting to order at 12:10 p.m. PRESENT Maria AugimeriVice Chair David Barrow Member Bonnie Littley Member ABSENT Ron Moeser Member Gerri Lynn O'ConnorChair Maja Prentice Member RES.#C12/09 - MINUTES Moved by: David Barrow Seconded by: Bonnie Littley THAT the Minutes of Meeting #3/09, held on October 9, 2009, be approved. CARRIED ________________________________________ SECTION I - ITEMS FOR AUTHORITY ACTION RES.#C13/09 -PARTICIPATING MUNICIPALITY FUNDING Proposal for Additional Funding Arrangements. Options and implications of changes to the funding of Toronto and Region Conservation Authority by participating municipalities. Moved by:David Barrow Seconded by:Bonnie Littley THE BOARD RECOMMENDS TO THE AUTHORITY THAT the draft proposal for additional funding arrangements dated December 15, 2009, be received; 176 AND FURTHER THAT staff be directed to meet with appropriate officials of Toronto and Region Conservation Authority's (TRCA) participating municipalities to review the draft proposal and report to the Authority on the results of these discussions. CARRIED BACKGROUND Recent discussions at TRCA board meetings about 2010 budget requests and the possible implications of City of Toronto funding restraints has raised questions about TRCA's funding formula. How CVA works The Conservation Authorities Act (CA Act) makes provision for conservation authorities to raise capital and operating expenditures. The basic principle is "apportionment of benefit" of a project, program or administration costs. Capital projects can be entirely benefiting to a participating municipality, i.e. a flood control channel, or generally benefitting which means that the benefit is attributed to more than one jurisdiction, i.e. major facilities retrofit project. Operating expenditures are apportioned to all participating municipalities according to the benefit derived. The amount of the apportionment is "levied against the municipality" using modified current value assessment (CVA) as the basis for the participating share of the total levy. This is set out by regulation. This CVA calculation is done by the Province of Ontario and provided to conservation authorities (CA) in the fall of each year. There is no definition of "benefit derived" and the assumption is made that modified CVA is a surrogate for this. Also, the regulation governing the use of the levy provides that the apportionment of costs to the participating municipalities may be determined by agreement among the CA and the participating municipalities. CVA is the generally accepted practice, but another surrogate for benefit derived could be used. How governance is determined The CA Act sets out how CA's are established (and dissolved). The membership is set out in relation to population of the participating municipalities. The Minister of Natural Resources has authority to determine the grouping of municipalities for purposes of determining representation. In 1985, by order-in-council, the Province of Ontario determined the grouping of municipalities for TRCA. There are five groupings plus the City of Toronto and the population within each grouping determines representation. Also, the Act states that at all times the City of Toronto shall have equal representation. The 28 member board was determined based on the 1985 order-in-council. The Province at the time appointed an additional three members including the Chair but this practice was abandoned by the Province in 1996. In 2001, the CA Act was amended to allow TRCA to determine the number of members and the number of members from each participating municipality by an agreement confirmed by all of the participating municipalities. 177 RATIONALE The basic principle of any new operating funding arrangement is to achieve equity in terms of governance or decision making and TRCA operational funding from its municipal partners. At the moment, the City of Toronto has 50% of the votes and the three regions, the Town of Mono and the Township of Adjala-Tosorontio have 50%. Municipal funding based on CVA has the City paying 65.7% with the other participating municipalities paying the balance, 35.3%. The existing arrangements for capital funding take into account the specific needs of the participating municipalities and should be retained (i.e. municipally benefitting projects funded fully by participating municipality; some generally benefitting projects funded by CVA or other agreed upon arrangements). Erosion and flood control structures, natural heritage requirements, restoration projects, public infrastructure for parks and education, sustainability projects, etc. for the most part are of particular benefit to participating municipalities in which the works are carried out, albeit with some regional benefit. Changes to the funding arrangements for capital projects and programs may be made to better define the use of the term "capital" as it relates to tangible asset accounting but are not included in the change to funding arrangements being discussed here. Criteria for new funding arrangement 1.Modified CVA This is the method traditionally used by conservation authorities to apportion benefit. It is provided for in the Act and by regulation. Authorities have no control over the data provided by the Province. The use of CVA is sometimes referred to as a surrogate for "ability to pay". Property assessment is a factor all municipalities have in common and changes in proportion to the value of real estate in each jurisdiction. The municipality within TRCA's jurisdiction which has the highest proportion of assessment should pay proportionately the highest share of TRCA's generally benefitting (operating) cost. The issue is whether the municipality receives proportionately the highest benefit. 2.Population/Households Population and/or households has been considered as a surrogate for proportion of benefit of conservation authority programs in past discussions. One theory is that the more people in a jurisdiction, the greater the use of and need for CA programs and services and, therefore, the municipal financial contribution should increase in proportion to growth in population. 3.Urban/Rural Envelope TRCA covers a land area of about 245,000 hectares. Estimates of the "urban area" within TRCA's jurisdiction include about 129,000 hectares or about 52.7%. The TRCA jurisdictional map illustrates the area that is "urban" as well as areas which are "rural", greenspace, Niagara Escarpment and parks. "Urban" does not include the lands that are identified as having potential for development, the so-called "vanilla" lands on the TRCA map. 178 In terms of the lands within TRCA's area of jurisdiction, the following illustrates the proportions by participating municipality: Area in Urban Area TRCA (ha)in TRCA (ha) City of Toronto 63,57961,235 Region of York83,19634,080 Region of Peel63,28825,783 Region of Durham35,381 8,326 Total 245,444129,424 4.TRCA Land Ownership TRCA owns 40,639 acres of land within the area of its jurisdiction. Ownership of land brings with it operating and capital costs. Capital costs are covered by funding from the regions of Peel and York and, in the case of Toronto, by a blanket agreement that has the City responsible for all TRCA lands in the City. However, the volume of land owned in each jurisdiction could also be a surrogate for costs of operations and benefit to that jurisdiction. 5.Kilometres of Lake Ontario Shoreline and Watercourses TRCA has about 3,786 kilometres of shoreline including its nine watersheds and the Lake Ontario shoreline. As in the case of lands owned by TRCA, the volume of shoreline in each jurisdiction carries with it costs of management. ANALYSIS As the municipal communities TRCA serves change, the ability of those jurisdictions to fund TRCA and the place of conservation and the environment in their priorities may also change. CVA assumes a "one size fits all" approach to funding of TRCA. The Act now allows TRCA to change its funding arrangements by mutual agreement of the participating municipalities. Creating a more flexible funding arrangement will enable TRCA to best serve its respective municipal communities when needs change. The use of modified CVA to determine apportionment of benefit is based on the notion of ability to pay. At one time, the former Metropolitan Toronto was paying 90% of the TRCA operating levy. With growth of the regions and the change to market value assessment, the City share is now at 65.7%. In 2009, the continuing shift from the City to the regions stopped and the City share of CVA increased marginally. This trend is unlikely to persist, given projected population and employment growth in the regions. Nonetheless, ability to pay seems to be a reasonable factor to include in any formula for apportioning benefit. Population numbers are based on the proportions of the respective area municipalities that are within the watersheds. As a result the proportions mirror the CVA distribution. About 35% of the population is in the regions and 65% is in the City. Projections are that population of the regions and the City within TRCA's area of jurisdiction in about 10 years will be equal. Other indicators are noted above. Overall, it appears that there is at least an anecdotal case for support for a change to funding arrangements that reflects the fact that the City should be closer to the 50% level. Taking the various indicators as surrogates for "benefit derived", the attached table illustrates how funding might shift. Such a shift could be made over a number of years with the existing City share frozen or increasing by the rate of inflation and the regions shares increasing gradually. 179 TRCA has in the past used a different funding formula until the CVA adjustments reached the point that there was a better balance among the participating municipalities. There is precedent for making a change to the funding arrangements which will require approval of the Councils of TRCA's participating municipalities. The change does not require legislative or regulatory approvals from the Province. SUMMARY Staff is seeking direction to explore the possibility of a new funding arrangement with staff of the participating municipalities and to report to the Budget/Audit Advisory Board following these discussions. Report prepared by: Jim Dillane, 416-667-6292 Emails: jdillane@trca.on.ca For Information contact: Rocco Sgambelluri, extension 5232, Jim Dillane, 416-667-6292 Emails: rsgambelluri@trca.on.ca, jdillane@trca.on.ca Date: January 4, 2010 Attachments: 1 180 Attachment 1 Toronto and Region Conservation Authority Allocation of General Levy - Alternate methods 2010 CVAUrban LandTRCA Land% of TotalKms of LakeRevised ApportionmentBaseOwnershipJurisdictionOntario ShorelinePopulationAverageAverage & Watercourses City of Toronto65.7%47.3%29.4%25.5%15.1%63.9%41.1%50.0% Region of York19.6%26.3%24.6%33.4%35.0%17.4%26.0%22.1% Region of Durham3.2%6.4%21.3%14.2%13.5%4.7%10.6%9.0% Region of Peel11.5%19.9%23.6%25.4%36.4%14.0%21.8%18.5% Town of Mono0.0%0.0%0.2%0.8%0.0%0.0%0.2%0.1% Township of Adjala-Tosorontio0.0%0.0%0.8%0.8%0.0%0.0%0.3%0.2% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% ________________________________________ 181 SECTION IV - ITEMS FOR THE INFORMATION OF THE BOARD RES.#C14/09 -2010 PRELIMINARY ESTIMATES, OPERATING AND CAPITAL Status Report. Provides a status report on budget discussions with Toronto and Region Conservation Authority's (TRCA) participating municipalities. Moved by:David Barrow Seconded by:Bonnie Littley IT IS RECOMMENDED THAT the status report on 2010 Preliminary Estimates, Operating and Capital, dated December 15, 2009, be received. CARRIED BACKGROUND At Authority Meeting #8/09, held October 23, 2009, Resolution #A184/09 in regard to the 2010 Preliminary Estimates, Operating and Capital was approved as follows THAT the 2010 Preliminary Estimates, Operating and Capital be approved; AND FURTHER THAT Toronto and Region Conservation Authority (TRCA) staff and, as appropriate, the Chair of TRCA, be directed to meet with TRCA funding partners to present the 2010 Preliminary Estimates, Operating and Capital. Based on approval of the preliminary estimates, staff has engaged in discussions with TRCA's municipal funding partners. RATIONALE Regional Municipality of Peel TRCA staff submitted preliminary budget information to Peel Region staff in July of 2009. Meetings with Peel staff have followed and on December 10, 2009, the Chair and Chief Administrative Officer (CAO) made a presentation to Regional Council on the 2010 budget. Council approved the 2010 submission from TRCA. The operating request has been approved with $54,000 additional funding, an increase of about 4.0%. The capital budget was approved with additional funding of $578,000 over 2009, an increase of 5.6%. All TRCA members from Peel spoke in support of the budget at Regional Council. Regional Municipality of York TRCA staff submitted preliminary budget information to York Region staff in July of 2009. Meetings with York staff have followed and on November 5, 2009, TRCA and Lake Simcoe Region Conservation Authority Chairs and staff made a presentation to the York Region Finance and Administration (F & A) Committee requesting consideration of additional funding. This was referred to staff for a further report to the December 3rd Finance and Administration Committee. TRCA staff provided additional information and met with regional finance staff regarding the additional funding and a report was considered by the Regions F & A Committee on December 3rd. The Committee recommended to Council that TRCA receive additional 2010 capital funding as follows: 182 $196,000 as a one-time contribution from reserves to the TRCA conservation centre (administration building) project subject to matching funding from TRCA's other partners; $100,000 to provide for additional flood plain mapping projects; $418,000 to provide for conservation lands asset management (conservation land care). These recommendations were approved Regional Council on December 17th. If approved, the increase in operating levy will be about 2.6%. The capital increase including the recommended additional funding will be $775,000 or about 33%. At Committee, both Chair Fisch and Mayor Barrow spoke in support of the increased budget request. Regional Municipality of Durham Staff submitted preliminary estimates to Durham Region staff in August, 2009, as part of a submission by the five conservation authorities having jurisdiction in Durham. The combined submission requested 4% for operating and a 10% increase in capital. Durham capital has been flatlined for about five years and the 10% represented an inflationary adjustment to recover some of the lost purchasing power. In October, Durham Region Council approved budget guidelines for Durham departments and agencies. The conservation authorities were given a guideline of 2.5% for operating levy and flatline for capital. The Durham Region budget schedule provides for the conservation authorities budget to be considered in late February, 2010. Chair Gerri Lynn O'Connor arranged for a meeting with Regional Chair Roger Anderson and Region Chief Financial Officer (CFO) Jim Clapp. At the meeting, various issues were discussed including TRCA land acquisition requests and the 2010 budget. As a result of the meeting, it has been suggested that the five conservation authorities might consider a request for a 5% increase in capital in 2010 and 2% in each of the next 3 years. It was also suggested that the operating guideline of 2.5% (plus CVA and property tax adjustments) be accepted. TRCA staff are meeting with representatives of the other conservation authorities to consider this and expect to meet with Region finance staff early in January 2010. City of Toronto TRCA staff has met with City staff on a number of occasions to consider the capital budget. Staff also met with City of Toronto Budget Committee representatives. Staff expressed concern that the TRCA capital budget has been essentially flatlined for the past 10 years. The recommended budget and capital program would be essentially flatlined for the next 10 years. Increases amount to an average of less than 1% or about $100,000/year. The result of this is the continued deterioration of capital assets in the City with negative impact on state of good repair. Staff provided information on the capital needs of TRCA but City staff were unwilling to change the TRCA target. It is our understanding that City Council has approved the 2010 - 2014 capital budget. 183 The City of Toronto has established a 2010 operating budget guideline of -5%. At the direction of the Authority, TRCA staff submitted a budget request to the City for an increase of $291,600 or about 4% over 2009. The City levy in 2009 was $7,297,600. The City -5% guideline requires a reduction of $145,400 for a total reduction of $437,000 from the budget request submitted. If this reduction is apportioned to the other participating municipalities in accordance with the CVA formula, TRCA must reduce its levy by $665,000. In various meetings, the City staff has been advised of the serious implications of this reduction. TRCA staff has met with and provided City members on TRCA with briefing notes on the status of the City operating budget. Staff is meeting with the City Budget Committee representatives on January 6, 2010 to review the operating budget submission. On January 7th, staff is meeting with the Toronto City Manager and CFO to again consider the TRCA levy request. Given the strong support from the other funding partners, the fact that the City is part of the larger regional partnership and the serious implications of the City's requested reduction, staff is hopeful of favourable consideration. City Council will consider the operating budget in April of 2010. Town of Mono/Township of Adjala-Tosorontio Although the funding from the Town of Mono and Township of Adjala-Tosorontio is modest, TRCA will be writing to their representatives early in January to advise them of the preliminary estimates and the levy requirements in 2010. Staff is available to meet with Town/Township representatives as necessary. Finalization of TRCA 2010 Budget Staff continue to prepare the budget for submission to the Authority in April following approval by the City of Toronto. Staff recognize that even with a favourable result of discussions with the City, there are a number of pressures that must be addressed. Staff has begun a process to further reduce expenditures and is looking carefully at revenue sources. Report prepared by: Jim Dillane, extension 6292 Emails: jdillane@trca.on.ca For Information contact: Jim Dillane, extension 6292 Emails: jdillane@trca.on.ca Date: December 15, 2009 ________________________________________ TERMINATION ON MOTION, the meeting terminated at 12:11 p.m., on Friday, January 8, 2010. Maria Augimeri Vice Chair /ks Brian Denney Secretary-Treasurer