HomeMy WebLinkAboutTR-81-81 Report to the Chairman and Members of the Finance and Administration Committee
meeting of September 29, 1981.
Report Number: TR-81-81
Subject: Budget Report to August 31st.
Recommendation:
It is respectfully recommended:
1. That this report be received for discussion, and
2. That this report after review be forwarded to Council .
Background and Comment:
On a quarterly basis a report will be made to Committe of our overall
operations as compared to budget. This report being the second one forwarded
this year.
The variances will be highlighted and any items which staff feel require
more explanation will be shown separately in an addendum to the original
report.
Respectfully submitted by,
Ka/� a ca-tvq W-Z
Kathryn A. Campbell , C.A. , B.Com. ,
Treasurer
09 21 81
R81-BRC-1
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TOWN OF NLWC.AS I l L
Quarterly Report of PevLnue xpendi tuvc
1981 1981 vor i,+r cc
Actual Budgeted over(under) of
Account Description Results Results Ludget hdqut
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Taxation 12.221,804 12,474,472 97.97%
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Grants-in-lieu 307,842 334,900 91.92%
Unconditional Grants 182,140 525,000 34.69%
Specific Grants 807,495 1,533,500 52.65%
Surplus 1980 16,570 75,000
Total Revenue 1419423872
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TOWN OF NEWCASTLE:
. Quarterly Report of Revenue Q E xpendi tur-(• Cry)
1981 - - - -1981 - - V,,r-i;,nce - -----
Actual Lr�dgeted ov�•r(under) � r,f
Account Description Results _ Results _ E-udget � Eudget
General Government:
Mayor's Office 20,308 37,200 54.59%
Memebers of Council 34,634 55,855 i 62.01%
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Administration 901,481 973,400 92.61%
Administration Revenue (208,458) (316,700) (65.82%)
747,965 749,755
Protection to Persons & Property:
Fire Department 193,021 431,450 44.74%
Building Inspection 55,264 523,165 10.56%
By-Law Enforcement 16,932 28,200 I 60.04%
Animal Control 36,419 63,030 57.78%
Warble Fly 77 3,500 2.20%
Protection to Person & Property
Revenue (515,300) (546,400) 94.31%
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213,587 502,945
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Transportation Services:
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Public Works - Administration 144,336 176,020
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Public Works - Overhead 106,537 292,305 36.45%
Bridge & Culverts Construction 7,531 197,500 3.81%
Street Construction 245,300 679,000 36.13%
Street Maintenance 4204,525 1,852,300 65.03%
Public Work Revenue (47,633) (2,000) 238.12%
Parking Enforcement 9,337 28,750 32.47%
Parking-Enforcement Revenue (5,844) (28,750) 20.33%
Street Lights 56,247 145,780
E 38.58%
Crossing Guards 10,425 18,600 56.05%
,730,771 3,359,505
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TOWN OF NEWCASTLl
Quarterly Report of Revenue Expenditure � f
1981 1981
Actual L(idgeted ov('61irlderj "r`
Account Description Results F'.E sul is i�ud��E-t E ud jre
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Environmental Services:
Storm Sewers 18,860 202,000 9.34%
Garbage Collections 141,771 153,740 92.21%
Local Improvements nil 22,153 -
160,631 377,893
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Health Services:
Cemeteries 30,417 ( 89,405 I 34.02%
Cemeteries Revenue (24,423) (47,950) 50.93%
5,994 41,455
Recreational & -Cultural Services:
Community Services - Administratioi 91,046 149,040 f 61.09%
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Parks Facilities Mtnce. 102,161 143,725 71.08%
Programs 71,652 159,420 44.95%
Recreation Facilities 331,532 652,760 50.79%
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Grants to Others 194,349 ` 298,045 65.21%
Revenue (218,826) 523,785) j 41.78%
571,914 879,205
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Planning & Development:
Administration 113,935 227,265 4 50. 13%
Committee of Adjustment 4,733 8,315 f 56.92%
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Other 58,704 62,770 ( l 93.52%
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Revenue (22,984) (32,305) i6 71.15%
154,388 266,045
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I OWN of N[W'A`>1 I 1
Quarterly Report of Revenue ° E xpendi Lure
-- - ---- - - -- ---181
Actual Liidgeted 'uit1t (11rid("r;
Account Description Results Pesults k!;r1,1Et Lud(;c,t
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Levies:
Region 949,229 2,405,170 39.47%
Secondary School 1,479,971 2,970,136 49.83%
Elemetary School 1,576,478 3,197,763 49.30%
Separate School 95,459 193,000 49.46%
4,101,137 8,766,069
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TOTAL EXPENDITURES 7,686,387 14,942,872 51.44%
(net of Recoveries & Associated Fees ) nil
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Addendum to the Report to the Chairman and Members of the Finance & Administration
Committee of September 29, 1981.
Report Number: TR-81-81
Subject: Addendum to the Quarterly Report of Revenue and Expenditure
to August 31st, 1981
Recommendation:
It is respectfully recommended:
1. That this addendum to Report TR-81-81 be received for
discussion.
Background and Comment:
Revenues
As indicated in the report taxation at this time is presently
below budgetary results, but we have as yet to adjust for the Section 43's which
have been received as well as some minor adjustments with regard to various local
improvement adjustments. We should come relatively close to the budget.
Grant in lieu revenue is reasonably close to budget. There are
some amounts which are still outstanding from Eldorado, the Post Office, Public
Untilities Commission, Central Lake Ontario Conservation Authorities and the
Memorial Hospital . .These amounts will be collected with the September 30th
installment. Due to some changes in the assessment base for the properties
concerned, some grants in lieu with regard to the Liguor Control Board of Ontario
and other government Ministries have been reduced somewhat from that anticipated.
The total reduction is approximately $15,000.
Unconditional Grants should come in fairly close to the budgeted
estimate. Another installment is due in October.
Ontario Specific Grants consists primarily of the M.T.C. grant
which was budgeted originally at $1,520,000,subsequently we received $1,355,000
in the original submission plus $95,000 as a supplementary for the total of
$1,450,000. Our projects have been reduced to reflect the lack of subsidy dollars.
To date we have received $813,000 in M.T.C. subsidy's and we will be receiving
a quarterly installment in early October.
. . . ./2
Addendum TR-81-81
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The 1980 surplus is actually significantly below that which was budgeted.
This is as a result of some expenditures which were not recognized at the time
that the budget was initially prepared. The surplus is the subject of report
TR-72-81, which is contained within the Finance and Administration Committee
Agenda for September 29th, 1981.
Expenditures
The Mayor's office and Members of Council are reasonably within the budget.
The only areas which might bear an examination are those of the convention and
travel expenses, which if significant expenditures are made in these before the
year end, they will be either very close to the budget or over expended.
Within the Administration area which includes the Town Manager's office,
the Town Clerk's office and the Finance Department as well as Maintenance of
various municipal buildings, which are not specifically defined to a department,
the overall budget is in line. There are several areas which should be highlighted
for your information. The Town Manager's office account 7004-401-000 - Office
Equipment and Furniture - presently is approximately $523 and will be having an
additional expenditure of $2,000 which will bring it up to its budgeted amount,
within the next month. The Town Clerk's department is within its budget in most
areas with the exception of account 7005-102-000 Publications & Subscriptions
which is approximately $270 over budget at this time. Also, account 7005-206-000
Advertising is over its budget in the amount of $110 at this time. It appears
that this allocation was inadequate, when the 1981 budget was prepared, to absorb
the charges for advertising that the Clerk's Department must make. Office
Equipment account number 7005-401-000 is within its budget but the allocation which
was made initially for a micro film reader and printer have been diverted to
purchase other office equipment such as new desks, chairs and typewriter.
. . . ./3
Addendum TR-81-81
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Within the Finance Department several accounts are over budget, that being
account 7006-101-000 Office Supplies. It appears from reviewing this account
that the other departments have not been charged properly for the office supplies
which they are using. Until such time as we have essential stores in place and
re-qufsiti-on system whereby no stores are issued without a requisitioq it seems
appropriate to discontinue the allocation of office supplies to the various
departments. Account 7006-401-000 office equipment is also over budget. This is
due to the fact that sufficient funds were not budgeted to outfit the Deputy-
Treasurer's needs when that position was created. Account 7006-211-000 Data Processing
Services at a monthly charge of $2,300 dollars should bring that account to
within the budget by the end of the year. Account 7006-222-000 Audit Fee budgeted
at $28,000 will probably be significantly short in the amount of $10,000 this
year, but we have not as yet received the account.
Unclassified Administration has several accounts which require some
consideration. Account 7007-205-000 Telephone requires some analysis in as
much as its $17,500 as of the end of August against a budget of $24,000. We have
done a great deal of updating in the system this year and this may account for
the amount of expenditure versus the budget. Some of those items may not have been
considered in the budget preparation in 1981. Account 7007-207-000 Professional
Fees is approximately $31,000 versus a budget of $18,000. This consists of Mr.
Sims' account and it has as yet to be re-allocated into the legal costs of the
various departments. Once this is done this budget item should come into line.
Account 7007-212-000 Interest Costs and Bank Charges is significantly under budget
at this time, $38,000 versus a budget of $110,000. I anticipate with the cash flow
situtation that we are presently in, that our interest costs and bank charges
shouldn't exceed $50,000 unless something unforeseen happens between now and
December 31st. Account 7007-214-000, which is Insurance in all the departments,
has yet to be allocated,although the insurance premium preliminary estimate has been
paid. That has been put through clearing and has yet to be allocated to the
departments. This is an invoice in the amount of approximately $88,000. The
Contingency account number 7007-291-000 in the amount of $131,000 in the budget
has not had any Journal Entries against it to date. This money was primarily
allocated in the 1981 budget for these expenditures, moving $10,000, new photocopier
$10,000, Wage Study $12,OOO (which was paid out of the Administration Reserve Fund
by resolution of Council) Commitment Actq. $20,000 and Salary Adjustments $79,000.
. . ./4
Addendum TR-81-81 �'J
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Neither the purchase of the photocopier or commitment accounting,-a total of
$30,000 has been completed in 1981. Taxes written off account 7007-292-000
is in the amount of $40,534 versus a budget of $20,000. These have not been
allocated back to the schools or the Region at this time. Contribution to Working
Capital in the amount $20,000 has yet to be journaled . Account 7007-590-000
transfer to Reserve and Reserve Funds has a budget of nil and an entry of $421,000.
This must be journaled out and charged against the building inspection area of the
budget, where it was budgeted in 1981. Investment Income in the amount of $76,201
has been recorded to the end of August versus a budget of $50,000, an increase of
$26,000 over what was anticipated. Penalties of interest on taxes to date
account 7007-857-000 was budget at a $173,000 versus a year to date figure
$100,344. All building maintenance seems to be well within the budget allocations
for Bowmanville Town Hall , the Hampton Office, the Office in Orono, and the Police
and Fire building. I can see no areas which are of particular concern. The
debenture charges in the amount of $42,920 on the Fire and Police Building have
yet to be journaled and the Fire Department has yet to charged with their share
of the maintenance costs for that building, budgeted at $19,100. The Bell building
appears to be well within budget, although there will be some adjustment in the
rental as the new lease has now been signed.
Protection to Persons and Property
Fire Department
Overall the Fire Department budget budget appears to be in line. There
are several areas which require comment. The first being account 7102-001-001
Salaries. Within this budget area the salary for a Deputy-Fire Chief in the
amount of $18,500 and a Secretary in the amount $6,500 were budgeted and to this
point not been utilized. This item is subject of further report no. TR-80-81
within the Finance and Administration Agenda for September 29th, 1981. Account
7201-109-xxx Equipment Supplies has total commitments for all Stations in the
amount $10,142 which will bring this account in slightly under budget for all
locations. Account 7201-403-001 Capital Expenditures is mechanical equipment
in the amount $20,000 and is also the subject of another report number TR-80-81
to the Finance and Administration Committee. Account 7102-601-XXX Fire Department
share of maintenance of Hall 1 in the amount of $8,370 has yet to be journaled.
Account 7201-688-XXX Fire Department share of debenture for Hall 1 has not yet
been paid, but should be sometime in October.
Addendum TR-81-81 �1✓/
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Protection to Person & Property - Cont'd . . .
Fire Department
All salary accounts appear to be within budget and the Volunteer wages
particularily seem to be running at 50% or less of budget because of fewer numbers
of calls in the year to date. The Fire Chief has indicated that the aerial truck,
an expenditure which was approved in 1980 will be received sometime in November.
I believe this particular piece of equipment has been approved for expenditure
out of the Industrial Promotions Reserve Fund.
Building Inspection
Building Inspection section of the budget is significantly under budget
because of a journal entry for the establishment of the Administrative Facilities
Reserve Fund which was put into Unclassified Administration account (590 Transfers
to Reserve and Reserve Funds) and allocated in error. This will be corrected for
the September month end report. In addition account 7103-291-000 Contingencies
Maintenance Occupancy has a budget allocation of $20,000 for the provision of
a property standards officers and the other requirement to fulfil this position,
which as yet has not been used.
By-Law Enforcement
By-Law Enforcment appears to be within its budget although revenue is some-
what lower than anticipated, particularily in the area of fines, where a budget
of $12,000 was set versus the revenue to date of $4,150.
Animal Control
Account 7105-091-000 commissions brings comment because it was budgeted
at $500 versus an expenditure of $2,751. This over expenditure is due to the
special licencing programe which was put forward by Council in the summer. Account
number 7105-221-000 building maintenance is budgeted at $500 with an expenditure
to date of $1,273. This is due to repairs in the amount of $500 and a purchase
of chemicals for the cleaning and maintenance of the building in the amount of
approximately $600. These chemicals are inventoried and this supply should
last well into 1982. Account 7105-501-000 Livestock Damage was estimated at
$14,000 and to date we have expenditures in the amount of $1,664. Significantly
down from the estimated expenditure.
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Addendum TR-81-81
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Warble Fly
Warble Fly Control was budgeted at $3,500 and to date has had only $77.
This is because the Act covering this program has been repealed and the program
has ceased to exist.
The revenue for Protection to Persons and Property i,s very near budget.
The most significant item is of course the Building Permit Revenue which includes
the $421,000 received from Ontario Hydro re: the Darlington Generation Project.
Transportation Services
Public Works Administration has no particular areas of concern other than
in the salary area, where the retro-active adjustments for salaries for 1981
have put the budget of $134,000 in jeopardy. . There will be an allocation of course
from the contingency account within Unclassified Administration to the various
salary accounts to make adjustments for the salary increases through the Union
and non-union agreements.
Public Works - Overhead Account 7203-002-000 has a similar problem as that
of the salaries in Administration and an adjustment will be made from the
Contingency Account. Presently it is showing expenditures of $46,000 versus
the budget of $30,000. Account 7203-020-000 Separation Pay in the amount of
$8,800 will not be expended until December 31st. This is separation pay for
one of the employees who will be retiring at that time. Account 7203-214-000
Insurance is presently expended to a level of $18,759 versus a budget of $34,000.
This is where we are waiting to make an adjustment on the insurance premiums.
Debenture payment account 7203-300-000 in the amount of $36,215 have still to be
paid. Payments will be made in the latter part of the year.
Bridge and Culvert Construction has very little in the way of expenses to
date. The various projects are continuing and we have these commitments outstanding:
The Trull Culvert - $136,926 versus the budget of $145,000. Culvert repairs at
various locations are ongoing,to date expenditures are approximately $5,000 versus
a budget of $30,000. Construction at Lot 31, Conc. 4 has been completed at $3,046
versus a budget of $3,000. Bridge appraisal south of Toronto Street has not been
completed. To date there is a budget outstanding of $2,000. The Pedwell Culvert,
there is some land compensation outstanding. Expenditure to date $450 versus
a budget of $5,000. Mill Street in Hampton project, which is joint project
with C.L.O.C.A. has had no expenditures to date on a budget $12,500.
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Addendum TR-81-81
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Street Construction
King and Simpson Street Traffic Signal is expended to a level of $18,276
versus a budget of $5,000. The majority of this expenditure is recoverable,
but remains outstanding at present.
Lots 31 & 30, Conc. 1 Railways signals has a budget of $5,000 and this has not been
completed as yet. Hot Mix Resurfacing - this is completed for 1981. There may
be some additional charges coming in but they will be minor. Total expenditures
to date are $76,686 versus a budget of $125,000. This budget of $125,000 is
split between this account and one of the maintenance accounts. The Mearns
Avenue Railway Crossing has had expenditures in the amount $7,000 versus a budget
of $33,000. This project is ongoing. Tulley Road has a budget of $150,000 versus
expenditures of $66,847 and has a further commitment to completion of $77,429.
That will bring this project in slightly under budget. Project at Lot 33, Conc. 3,
paving the curbs has expenditures to date of $29,356 versus a budget of $100,000.
Director of Public Works believes this should come in under budget. Construction
work at Lot 21 & 24, Conc. 6 has a commitment of $10,000 against versus $20,000 in
the budget to date. ) There is only $26 expended. Construction at Lot 29 to 32,
Conc. 3 has expenditures to date of $35,880 versus a budget of $90,000 and the
Works department believes that this will come in under budget. Construction at
Lot 21 & 22, Conc. 2, which involves land design and engineering on Golf Course
Road has a budget of $15,000 dollars and the Director believes this will have to
carried over until 1982, because no work will be done during this year. Sidewalks
in Orono, we have a commitment for $34,000 versus a budget of $56,000. Baseline
Storm Sewer in Bowmanville has a budget of $112,000 versus expenditures of
$2,238. This was tendered previously. A tender came in over what the Works
Department thought was acceptable,therefore no action has been taken at this time.
Mill Street,the Village of Newcastle has a budget of $8,000 and no expenditures
to date, but there should be charges coming through in early October. Mill Street
and Toronto Road Construction, Newcastle Lots 27 & 28, is completed at cost of
$2,174 versus a nil budget.
Street Maintenance
Bridge and Culvert Maintenance has a budget of $50,000 versus expenditures
to date of $26,665. These are ongoing expenditures but the Director believes
that this account should come in within budget. Entrance Culverts is an area
where there is some problem. We have a net budget of $2,000 with expenditures
. . . . ./8
Addendum TR-81-81 J(1)
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Street Maintenance - Cont'd .
to date of $3,829 versus revenue of $18,545. It appears that this account
has not been properly charged for the labour to install the entrance culverts.
Works Department is following up on this matter. Brushing and Ditching have a
composite budget of $180,000 versus expenditures of $73,382. The Works Department
will also be examining -- these two accounts to insure they have been charged for
equipment rental and wages. Weed Cutting and Spraying has a budget of $22,000
versus expenditures to date of $21,387. This project is complete for the season
and should have only minor adjustments to it before the year end. Catch Basin
Maintenance has a budget of $13,000 and expenditures to date are $7,123 plus an
outstanding cleaning contract for $3,700. This should bring it in within budget.
Storm Sewer Maintenance
Storm Sewer Maintenance has a budget of $6,000 versus an expenditures
to date of $2,126 with no commitments at present. Sidewalk Maintenance with
a budget of $26,000 has $11,944 expended, the principal sum being snow removal .
This account should come in within budget. Pavement Patching has expended
$105,569 versus $140,000. The Director considers this area reasonably uncontrollable,
depending on the weather It may come in within budget, but could be easily over
if we have a fall which causes the roads to break up. Sweeping has an expenditure
to date of $12,677 versus a budget of $7,000. Most of this is recoverable from the
M.T.C. or the Region.
Surface Treatment
Surface Treatment account 7208-000-351 is complete for 1981 at an expenditure
of $83,527 versus the budget of $100,000. Dust Control expenditures in the
amount of $433,278 iscomplete for 1981, as well, versus a budget of $408,000. The
Director indicates that the over expenditure can be made up out of Winter
Maintenance. Gravel Patching with a budget of $64,000 has expenditures of
$38,432 to date and this of course is ongoing. Gravel Resurfacing has a budget of
$150,000, expenditures to date $5,139. The contract commitment is $83,000 plus
$35,000 for haulage. Dragging has a budget of $78,000 versus $48,483 expended to
date.
./9
Addendum TR-81-81 J C►5�
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Winter Control
Winter Control has these various expenditures, included within it,
snow plowing budgeted $92,000 - expended to date $100,423, Sanding & Salting
budget of $225,000 versus expended to date $84,773. We have further commitments
for Winter Salt and Sand in the amount of approximately $35,000. Snow Removal
has a budget of $18,000 versus expenditures to date of $33,579. Snow Fence
has a budget of $15,000 versus expenditures to date $6,113, an additional expense
of approximately $6,000 to put it up for the 1981 - 82 season. Spring Clean up
has expenditures to date of $20,609 versus a budget of nil . Overall Winter
Control has expended to date $245,000 versus a budget of $350,000 so although
the al locations within the budget appear inappropriate,overall the budget will
probably come within its guidelines.
Signs New and Repair account 7211-000-321 has a budget of $25,000 with expenditures
of $17,198. There are some further replacements to be made. before the end
of the year. Various other small accounts with regard to patrol and radio
rental , building maintenance, equipment rentals,walkway maintenance, etc. all
appear to be well within the budget. One particular item account 7212-000-502
walkway maintenance had budget of $20,000 and expenditures to date $510 and
appears to be significantly under budget with no explanation given. Bus Shelter
account 7212-000-504 has a budget of $1,000. There has been an accident recently
and it will require a replacement, which could well be in excess of $1,000.
Work on Connecting Link such as Snow Removal , Sanding, Clean Up in the Spring
has not been budgeted in 1981 and is a matter which should be considered in as
much as we do not recover these costs until sometime after they have been incurred.
Parking Enforcement
This budget area appears to be well within its budget. I would make
this comment that it should have an account established for the Works Department
Maintenance and Snow Removal on the Town owned parking lots. Account 7220-807-000
which is Parking Ticket Revenue is somewhat under what might be expected at this
time of year in that it is $5,843 versus a budget of $10,500. This may be due
to the reduced hours during which Parking violation are checked. Also, account
7220-828-000 tranfer from the Parking Reserve in the amount of $18,250 has not
been made as yet.
. . . ./10
Addendum TR-81-81
- 10 -
Street Lighting
All Street Lighting accounts appear to be well within budget. This is
particularly true of the Bowmanville and Newcastle accounts.
Crossing Guards
Crossing Guards are also well within budget having approximately $8,000
for the remainder of the year which is made up principally of unused salary
allocation.
Environmental Services
Storm Sewers
Ontario Street Storm Sewer - Bowmanville has a budget of $83,000 versus
expenditures to date of $6,387. The commitment which is payable within the next
6 weeks is $76,898.
Summerfield Crt. Storm Sewer - Bowmanville has a budget of $10,000 versus
expenditures of $10,516 and this project is complete.
Liberty Street Storm Sewer has a budget of $105,000. This has yet to be
billed but should be payable sometime in October.
Garbage Collection
Garbage Collection appears to be reasonably within the budget with the
exception of account 7303-210-000 rental of equipment. It has a budget of
$25,000 versus expenditures to date of $38,900. The Works Department are to
review the time sheetsand advise of necessary adjustments. Account 7303-222-000
Garbage Disposal is shown here in the expenditures, but the amount is raised
through the levy and paid to the Region. this indicates expenditures of $26,595
versus no budget. The allocation within the levy is $45,000.
The Orono Garbage Collection Contract with a budget of $14,000 versus
the expenditures of $7,826 and appears to be reasonably within budget.
Local Improvement Debt Charges budget $22,153 have yet to be paid and will
be paid later in this year.
. . . ./11
Addendum TR-81-81 tr
Health Services
Within the Bowmanville Cemetery all appears to be relatively in line,
with salaries 60% expended and one account 7402-430-000 Perpetual Care,
which is truly an estimate in the amount of $7,800,and is unexpended to this
date.
Other Cemeteries seem to be within budget. The sale of plots appears
to belowerthan anticipated, which might be a function of the financial times.
I believe the cost of the plots has increased in the recent past, perhaps
encouraging some individuals to put off the purchase.
Recreation and Cultural Services
Community Services - Administration
This budget area with an allocation of $149,040 appears to be within its
budget and no items being over expended at this date. Account 7602-809-000
Hydro--- Recreation Master Plan with a budget of $2,000 has no expenditures to date.
Accounts within this designation which should be reviewed are 7603-150-000
Materials and Supplies with a budget of $8,450 versus expenditure of $8,997. It
appears that this area did not have a significant enough budget. Perhaps
consideration should be given to splitting this account into Material and Supplies
and a separate account for Purchases Services,which are also included within this
account number. Account 7603-210-000 Equipment Rental with an expenditure of
$7,391 versus a budget of $100. There is a journal entry required here for an
allocation error. This amount $7,303 should be re-allocated and charged to account
7303-403-000 Mechanical Equipment. That journal entry would bring Mechanical
Equipment account 403 more in line with the budget allocation of $27,250.
Account 7303-836-000 Reserves - Park Fund - Recreation Equipment has an
allocation from the Reserves Fund of $27,250. This journal entry has yet to be
done.
Programs
Within all the program areas there appears to have been some problem with
the allocation of charges for use of facilities. The Community Services Department
is looking into this and a journal entry will be made later to adjust the
various accounts. A number of the programs are under in both revenue and
expenditure because of lack of participationand I may comment just on an exception
basis.
./12
Addendum TR-81-81
- 12 -
Adult Swimming wi:tha budget of $5,400 has expenditures of $52.5 and has had
little response in registrations. This will be going on again in the fall .
Baton and Tap has expenditures of $413 versus registations of $36 and probably
will be dropped in 1982. Figured Skating has expenditures to date of
$12,723 versus a budget of $16,000. Revenues to date $1,558 versus $12,000
budget. Registrations will be next week and there are revenues outstanding on
this program. Hockey Programs are under their budget allocation, in both
revenue and expenditure, but should be well within budget.: Revenue may
be somewhat less than anticipated. Baseball has had expenditures of $1,700 versus
the budget of $1,800. Therevenues of $1,268 versus a budget of $1,900 leave it
slightly more in�adeficit position than anticipated. It is a $368 deficit at
present. Playgrounds with a budget of $7,000 has had expenditures to date of
$5,885. Softball is well within its budgeted expenditures and is approximately
$800 over in revenue. This is a programe that was very well received this past
summer. Swimming with expenditures to date of $5,180 versus a budget of $43,000
is well within its budget. It requires an adjustment to the facilities rent of
approximately $12,000 in addition to that presently recorded. Revenue in this
area is $16,000 versus the budgeted $26,000• The Deputy-Director believes this
program will come in relatively close to budget. Newcastle Figure Skating, like
that in Bowmanville is expended to the exteritof$5,560 versus a budget of $14,500.
Registration has yet to take place but presently revenues are $629 versus a
budget of $5,000. Other Youth programs with a budget of $7,400 has approximately
$894 expended to date , $1,000 has been received in revenue versus the budget of
$4,000. This area seems to be experiencing uneven participation in various programs.
It should be looked at closely- in the 1982 budget deliberations.
Recreation Facilities
Bowmanville Arena is well within its budget. There are some areas of
concern principally in the revenue. Skating Revenue Account 801 has entries
to date of $2,400 versus $12,000. It is expected that this may increase to actual
revenues of between $3,000 to $3,500. They have decreased skating hours because of
lack of interest. Rental Revenues Account 802 is recorded at approximately
$35,000 with some adjustments to come would take it to $38,000. The Facilities
Manager expects to meet his budget $72,000. Account 805 Ward 2 - Courtice School -
Ice Time - budgeted at $1,890 has yet to be journaled in consideration of the fact
that is not actually revenue. If� it is to be journalized the offsetting entry
should be charged-to the programs which use the school facilities.
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Addendum TR-81-81 / ('0
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Darlington Sports Centre
This arena is basically in the same situation as the Bowmanville Arena, in
that it should come reasonably within its overall budget, although some areas
are of concern. Account 106 for Light appears to be under charged and Community
Services are following up on this matter. Account 281 Roller Skate Rental was
budgeted a $2,400. Current expenditures to date are $2,568. Sales Tax was omitted
when the budget was prepared. Here again the revenues are of some concern.
Skating Revenue budget at $5,000 is currently at $1,760. This is due to low
attendance. Account 806 Bazaar Rental Revenue (Booth) budgeted at $1,000. This
event was cancelled. . Account 807 Floor Hockey Revenue budgeted at $2,000, came in
actually at $3,580, a surplus of $1,580. Account 809 Roller Skating Revenue,
budgeted at $7,500, current revenue to date is $3,472. This shortfall is due to
poor attendance and skaters using their own equipment. The School Free Time
Account 810 has similar comment to that related to the Bowmanville Arena, and
this budgeted amount $2,625 has not be journaled at this time.
Pools
The three pools at Memorial Park, Newcastle Village, Orono Park & Pool have
significantly reduced wages costs because of the poor summer. It was the
practice of Community Services to send the hourly staff home when the weather
was poor and attendance did not warrant their being at the pools. In each
case,they are approximately 50 to 60% expended with the season now complete.
At the Memorial Park Pool Account 7607-209-001 Equipment Maintenance expenditures
to date are $2,621 versus a budget of $2,500. There is approximately $1,000 to
be added to this. This is in regard to the repairs to the pool .
Newcastle Fitness Centre
Account 7607-xxx-004. Being a first year budget the Fitness Centre appears
to be reasonably within its budget. Some of the allocations,looking
now at the actual results seem to have been inappropriate. Account 107 Water
currently at an expenditure level of $1,492 versus a budget $15,100. Vie will
be contacting the Region to check the water bill . Total expenditures to date
$72,978 versus a budget of $162,110. This seems to leave significant room for the
operation to continue to the end of year and still be within budget. The Revenue
area shows some significant changes from the budget allocations. Account 801
Memberships was budgeted at $61,500 and to date has produced only $8,546. The
reverse is true in Swimming Revenue Account 802. Budgeted at $5,000 to date
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Addendum TR-81-81 oS5
- 14
we have revenue of $30,178. Account 805 Rental Revenue for the facility budgeted
at $25,700 and to date we have a revenue of $9,434. Squash and Locker revenue
Account 806 and 807 respectfully had budgets of $1,000 each and to date the
revenues are $6,710 for the Squash and $2,915 for the Locker revenue. It appears
the shortfalls in some budget areas have been made up in others in the revenue
area. Once this first year is completed we will have some history on which to
base the second year operation's budget.
Grants to Others
This budget area totalled $298,045. To date we had expended $194,349. The
principal sum is $142,000 paid to date to the Library, with $42,000 remaining
outstanding and payable on November 30th. Some other grants remain unpaid at this
time and will be dealt with in the near future. They include Oshawa Marine &
Rescue, Newcastle Community Hall Board, and a portion to the Visual Arts Centre.
Two items which have been paid and appear to be unbudgeted are monies paid to
the L.A.C.A.C. (Hertiage Committee) in the amount of $1,034 and an amount to the
Orono Cemetery Company in the amount of $4,524. These will have to be looked into
further by members of my department.
Planning and Development
Administration
This department is well within its budget and has some major areas where
expenditures may not be made in 1981. Account 7702-207-000 Professional Fees
has a budget of $47,000 with expenditures to date of $1,756 is anticipated that
a further $2,500 will expended. This allocation of budget includes approximately
$40,000 which was budgeted to provide for legal services for O.M.B. hearings
with regard to the Bowmanvi11e Mall . The hearings may I not take place until 1982.
Account 808 Contribution from Developers was budgeted for a revenue of $12,500,
presently has no revenue recorded. These contributions were to be made with
regard to housing policy,which probably will not be completed in 1981 and will
start in 1982.
Committee of Adjustments
It has expended approximately 57% of its budget. It appears to be well
within its constraints. The other expenditures within Planning and Development
consists primarily of Debt Charges. Some of which have been paid or are payable
before the end of the year. This includes such items as Reserves for industrial
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Addendum TR-81-81
15 -
�,ebentures, the OHC deficit on Nelson Street, Tile Drainage debenture payments,
and payments to various Business Improvements areas and Shoreline assistance.
Levies
The Region of Durham Levy budgeted at $2,291,570 presently paid
$974,779. The next installment is due and payable on November 2nd in the
amount of $658,396.
Secondary School Levies budgeted at $2,970,136. Paid to date
$1,479,971. The next installment is due and payable on September 30th
in the amount of $736,284.
Elementary School budget is $3,197,763 versus an expenditure to date of
$1,576,478. The next installment is due and payable September 30th in the
amount of $791,941.
-- Separate School Board has a budget of $193,000 expenditures to date
are $95,459 with the September 30th installment due and payable in the
amount of $47,310.
Forgoing comments with regard to the year to date expenditures in
relation to the budget have come out of my discussions with the various
Department Heads. In summation, I feel, as do the other Department Heads,
that we should come in within our budget with the exception of some minor
areas which may be. over budget, Overall I feel that the Department Heads
have taken a great deal of ini;ti'ative in controlling their budgets and are
very aware of the necessity to stay within budgeted expenditures.
Respectfully Submitted by,
0(-611 �
Kathryn A. Campbell , C.A. , B.Com. ,
Treasurer