HomeMy WebLinkAboutTR-74-89 ADDENDUM UNFINISHED BUSINESS
TOWN OF NEWCASTLE
REPORT File # � '
Res. #
By-Law #
METING: COUNCIL MEETING
DATE: September 25, 1989
REPORT #ADDENDUM TO TR-74-89 FILE #:
SLB,JECT:
COMMUNITY & RECREATION BOARDS
RECOMMENDATIONS:
It is respectfully recommended to Council the following:
1. That Addendum to report TR-74-89 be received;
2. That Report TR-74-89 be lifted from the table;
3. That the recommendations contained in Report TR-74-89 be
approved;
4. That the parties indicated hereto be advised of Council's
decision.
1. BACKGROUND
1.1 At the Council meeting of September 11, 1989, Council recommended
via resolution #pC-606-89 that Report TR-74-89 (copy attached) be
tabled for two weeks to allow for the Treasury Department to
contact the Chairpersons of the various Community and Recreation
Boards to define the contents of the report.
. . .2
ADDENDUM TO REPORT TR-74-89 Page 2
1.2 The Chairpersons of the following Recreation and Community Boards
affected have been contacted and their comments have been noted
as favourable.
1. Baseline Community Centre 6. Newtonville Community
Board Hall Board
2. Brownsdale Community Centre 7. Orono Town Hall Board
Board'
3. Burketon Community Park 8. Solina Community Centre
Board Board
4. Hampton Community Hall 9. Tyrone Community Centre
Board Board
5. Haydon Community Hall 10. Zion Park Board
Board
1.3 Staff recommend that Report TR-74-89 be approved.
Respectfully submitted, Recommended for presentation
to the Committee
John Rzesfut, Lawrence/ . Rotseff,
Deputy Treasurer. Chief Administrative Officer.
JR/PP
ATTACH:
TOWN OF NEWCASTLE
,_c ;
REPORT File # 5"��, D
Res. #
By-Law #
METING: GENERAL PURPOSE & ADMINISTRATION COMMITTEE
DATE: September 5, 1989
REPORT #: TR-74-89 FILE #:
SUBJECT: _
COMMUNITY AND RECREATION BOARDS
RECOMMENDATIONS:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council the following:
1. That report TR-74-89 be received; and
2. That, in accordance with the Auditor's recommendations, and in
compliance with the Municipal Act, Sections 81 & 82, the local
Recreation and Community Boards (with the exception of the Orono
Arena, Newcastle Arena and the Newcastle Community Hall) be
dissolved as established Boards of Council;
3. That these Community and Recreation Boards be allowed to operate
in similar fashion to the way they have historically, with the
exception that they would not be required to submit their records
for consolidation with those of the Town, and that there would be
a mutual agreement established whereby the Town would lease the
currently occupied premesis.for a nominal fee of $2.00 per year; and
4. That the local Recreation and Community Boards affected be notified
that this procedure will be effective for the year ending December
31, 1989, and that they will be contacted prior to that date regarding.
an appropriate agreement.
BACKGROUND & COMMENTS:
In 1986 a joint advisement_ was issued from the Ministry of Tourism and
Recreation and the Ministry of Municipal Affairs which stated that if the
local recreation boards were conducting their financial affairs without
direct supervision and control of the Municipal Treasurer, they were
operating in contradiction of the Municipal Act, Sections 81 & 82. (A copy
of this memeo is attached for- reference.)
718 . . ./2
Page 2
TR-74-89
COMMUNITY AND RECREATION BOARDS
Subsequently, in the annual audit management letters representing the years
ended 1987 and again in 1988, the recommendation from the Town's external
auditors, Deloitte, Haskins & Sells, was to dissolve these local recreation
affiliate boards from their status of "commissions or boards of Council".
If Council sanction this recommendation, the effect on the local recreation
boards would be minimal. The boards would operate just as they have in the
past, with the exception that they would not have to present their records
annually for review and audit and subsequent consolidation into the Town's
financial statements. There would be an agreement drawn up to state that
the operations of the community service boards would be under their direct
control, and they would be renting the facilities from the Town for a nominal
fee. The Town would continue to maintain insurance on the property since
in all cases these groups are operating on Town owned properties, and they
could continue to apply for operating and/or capital grants as community
service groups that are non-affiliated.
This would be recognized as a welcome change for many of the boards who
annually express their desire to maintain their own records and find it
inconvenient to bring the books in twice a year for reveiw. It would also
translate into substantial savings in terms of staff time to audit, review,
prepare and type the financial statements for the semi-annual and year end
reviews. There is also external audit time to factor into the cost analysis.
in terms of Council representation, there would not be mandatory representation
'in consideration of the dissolution of these boards as "commissions of Council".
Staff strongly recommend consideration to be given to this change in order
to aleviate concerns expressed by the Province and the auditors. As well
it would generate compliance with the Municipal Act, Sections 81 & 82, and
rule out further unforeseen legal complications with regard to the operations
of local recreation and community boards who are not under the direct control
of the Municipality while being recognized as established "boards or
commissions of Council".
Respectfully. submitted, Recommended for presentation
to the Committee
rie Marano, wren EA Kotseff,
Treasurer. Chief m- 'strative Officer.
MM/lb
719
AQ5 14 ' 89, 11 : 29 MUM AFFAIRS OSHAWA F02
., V �� 1
Ontario
d�Isaomlm
j Ministry of Ministbre du. Ministry of Ministi�re des
Tourism and tourisme et des Municipal AEfaires
Recreation loisirs Affairs municipates
March 14, 1sse
f
I
{
J
i
TO : MUNICIPAL ADMINISTRATORS , CLERKS ,
TRTeASURERS AND RECREATION DIRECTORS
i
iWe would like to draw your attention to an . area of concern
to both the .Ministry of Municipal Affairs and the Ministry
of Tourism and Recreation.
It has come to light that in a number of municipalities
across the Province, municipal recreation and. community
centre operations are maintaining bank accounts for 'fin-
ancial transactions outside the control of the municipal.
treasurer. This practice is in direct contravention of "
Sections 81 and 82 of the 'Munici2al Act ., Legal. opinions
have been sought by both Ministries , - which has resulted
in the following policy b.y the Ministry of 'Tourdsm and
Recreation :
"It is Ministry poZic.y not to sanction or condone
a clear contravention of the Municipal Act ar any
other Provincial legislation.. The Min.istry' would
attempt to resolve any such* matter by - negotiation,
but if such methods fail, an applicant would be
refused a grant" .
This would clearly affect legislated grant programs directly
aimed at municipal recreation, namely Programs of Recreation
(Regulation 517) and the Community Recreation Centres Act ,
but it also may apply to any grant which is applied for by a
municipality to support recreation activity such as lottery
assisted or Provincial Incentive Programs .
The enclosed pamphlet has been prepared jointly by both
Ministries to assist municipalities in reviewing their
recreation financing and to identify methods of operating
Cont ' d.. . . . . 2
AUS 14 ' 89 11 : 29 MUN AFFAIRS OSHAWA P03
I
within the Municipal Act , but still maintaining as much
flexibility as possible. In addition, the local staff of
both Ministries are willing and , able to provide direct
assistance to municipalities* and their recreation committees
j that find themselves in the position described.
It should be made clear that this is by no means a universal
Practice , although one which exists in a number' of communi-
ties throughout the Province. Ii -is also not a practice
I which has created a. great deal of operational difficulties ,
although the
possibilities are there. The Ministries are
Just trying to bring all operations within the legal frame-
work of the Municipal Act and on ' a more .madern, �professional
financial base.
Your co-operation would be greatly appreciated in assessing
your local operations and contacting your. local representa-
tive of either Ministry where a contravention exists . We
look forward to assisting in the orderly resolution of this
problem.
i
Peter Jackson Bill Kriesei
Manager Recreation Coordinator
Field Services . Branch Operations Division
Ministry of Municipal Affairs Ministry of Tourism &Recreation
Enclosure
f
AUG 14 ' 89 11 : 30 MUN AFFAIRS OSHAWA F04
SOME EXAMPLES OF MODIFICATIONS TO
COMMUNITY CENTRE FINANCIAL OPERATIONS TO
CONFORM TO TEE,MUN CIPA hCT_—REQUIHEMENTS
_._ ---
Most municipal community centre and recreation committees
operate within the requirements of the Municipal Act . In.
instances where they do not , the most frequently cited
reason is a concern over offending the many volunteers ,
without whose efforts , the centres and programs would
certainly be less effective .
The following examples are set forth to show some ways to
correct improper financial procedures , reduce the risks to
councillors and committee members•, and allow the volunteers
to focus their efforts in the area where their .interests lie.
( 1 ) Municipality A owned a curling facility built with a
Combination of local funds , municipal funds , and
Provincial Grant . The municipality had established
a Committee of Mana ement to oversee the operations
and maintenance of the facility. The Club was
effectively run by the Committee , with the assistance
of interested curCers who looked. after most of the
operations . The Committee members established their
ow r. bank account , appointed .one of their members as
secretary-treasurer , and only dealt with Council when
capital improvement funds were required, or in those
rare instances when they ended the year with a deficit
and asked Council for an operating grant .
When Council , Committee , and the curlers realized they
were operating outside the statutory limits on financial
matters , they rectified the situation by executing a
rental agreement between the Curling Club and the
~Municipality. The Committee of Management was dis -
solved .
The main elements of the agreement were as follows :
The Club paid the municipality an annual
rent equivalent to the cyst of. fire insurance
on the structure , fixed cost utilities , and.
a sum to be set aside in a capital improve-
ment reserve fund;
Both were to purchase appropriate liability
insurance ;
The Club was to provide specified access
Opportunities for the general ratepayers ;
The Club was responsible for repairs under
a certain dollar level ;
Cont ' d. . . . . 2
AU G 14 189 11 : 30 P1UN AFFAIRS OS.HAWA P05
2
Plus other terms , such as agreement duration ,
right of inspection, terms of cancellation,
conditions for capital improvements , etc.
(2) Municipality B owned a large Community Centre/Arena,/Ball
Park Complex. The facility was the focus of most recrea-
tion activity in the municipality. The facility also
served ratepayers of neighbouring municaipalities . By
agreement , the neighbouring municipalities agreed to pay
a portion of the annual operating deficit .
The Committee of Management was dominated by members of
the local Booster Club , which had raised all of the local
funds on the municipality' s behalf, needed to match the
Wintario and other Grants for Construction of the
complex .
From opening day, : Council had allowed the .Committee
to handle the Centre ' s funds . The Booster Club kept
its funds separate and donated its profits from dances ,
bingoes , banquets , etc . to the . Committee , mostly for
capital improvements and for some operating costs .
The Council and Committee had often been advised that
the financial operations were outside the statutory
limits and inadequate by reasonable standards of
internal control . They were willing to accept the
risks , and any extra cost , for fear o.f offending the
volunteers on the Booster Club , until the other
mu:Iicipalities started to question the deficit funding
agreement under which they were contributing.
To address the issue , the municipality enlisted the
assistance of its auditor . to make detailed recommenda-
tions .
The main components of the auditor' s report _were:
That the Booster. Club funds and the
municipal funds be kept completely
separate ;
That the Committee recommend a budget to
Council each year by March ist for both
capital and operating . purposes ;
That the Committee be allowed to authorize
Payment of expenditures approved by Council
Ln the annuaz budget , without further refer-
ence to Council except for information
purposes ;
Cont ' d. . . .'. 3
AUG 14 ?. 11 :-31
MUN AFFIL I RS OSHAWA F06
3 —
• That all Committee receipts be deposited to
an. account in the municipality's name;
That all cheques be Signed* by the Municipal
Treasurer and one of two designated Committee
Members ;
That an appropriate petty cash fund be
established for use by the - appropriate
Committee Members where limited size cash
Payments were required;
That monthly operating statements be prepared
by the Municipal Treasurer for the Committee
and for Council ;
That if the Club wished to donate to either
operating or capital , purposes , the Committee
would review the proposal 'and. stake a recommenda-
tion to Council which would make the final
decision; and
That the Club be charged an appropriate rent
for use of the facilities for recrea.tiona:l
or fund—raising events .
(3) Township C had purchased a ,surplus ' school to' be. used as
a Community Centre in the , $amlet of D. Its primary uses
were for Boy Scout meetings- abd Senior Citizens functions .
The Council paid expenses such as insurance; and snow
clearing for the parking lot .
A Committee of Management had been appointed, composed
mainly of members of Hamlet D ' s Senior Citizens Club .
The Club and Committee ran a variety of Social events ,
and also occasionally rented Out . the facility for other
events . No one was .sure how it had happened, but all
funds ended up in one bank. account , handled by the
Committee Chairman and a Secretary—Treasurer, who was
also oa the Club executive.
The Club used its profits for improvements to the facility,
such as painting, renovations , and a new heating system.
The Councillors appointed to the Committee of Management
attended meetings infrequently, Cout2
about Cil. tisuslly heard
improvements after they were done.
Council was not unhappy with the arrangement , but its
auditors pointed out that Council was in effect
for the audit of the Club ' s financial transactio paying
had also allowed munici ns and
pal funds to be held outside the
Municipal Treasurer' s control and to be expended
Municipal Council approval , without
Cont ' d. . . . . 4
AL!G 14 ' 89 11 : 32 MUN AFFAIRS OSHAWA P07
4
To solve the problem , Council , with the assistance of its
solicitor, drew up an agreement , which was executed with
the Club for a nominal annual sum. The Club took over
complete responsibility for maintenance; Capital improve-
ments , in consultation with Council ; and for .programming
and use of the facility. The Council agreed, in the
agr"eement , the term of which was concurrent with that of
Council , to provide an annual operating grant equivalent
to the cost of services it had previously been
The Committee of Management was retained to maintaindang
link between Council and the Club .
No two situations are alike, and solutions or systems that
work in one should not be automatically imposed on another .
The following checklist may prove useful to you in assessing
the adequacy of the financial systems) for you
facilities . ur recreation
/- � Has your auditor suggested changes which
have not been made?
Are all Council/Committee revenues deposite.d
in an account requiring the Municipal,
Treasurer ' s signature for disbursement?
Are municipal and "booster/service club " funds
Properly segregated?
Dues the Committee present a complete budget
to Council showing gross .revenues and expendi-
tures for both operating and capital purposes ?
i
Are periodic operating statements presented
to Council and Committee?
Are all parties properly insured'? e. g. fire,
liability ( for staff, volunteers , committee L- f.1,, ;"-
members , etc. )
an
Does
---- y lease/Joint agreement that you have or
are contemplating tweet the requirements of the
Ministry of Tourism and Recreation for grant.
grant purposes .
Staff of both the Ministry of Municipal Affairs and the
Mzaistry of Tourism and Recreation Field Offices are
available to discuss the above. For assistance, please
contact the appropriate Field Office for your area.