A User's Guide to the City of Barrie's
Contents
1. The City of BARRIE 453 Program Change Form If a department wants to increase its base budget to include new resources or introduce a new product or service it must present a Program Change form for approval The purpose of the Program Change form is to provide detailed information regarding a change in program direction or a change in staff complement levels Pragram Change Form Program Details Program Title Purchasing Pesition Title Purchasing Analyst Division Comerate Servioss Department Finance Department code 10 1200 Complement impact 4 FTE Job Class Level 7 Step2 Denier ea E 20 Details about the source of the Program Change are Funding Impas Cot cea sat provided in the Program Details section see F If perce a ae there is a complement impact it would be described here 33 431 Mojenn Sippie vi Financial details included in a Program Change describe Purchased Services s both the anticipated costs and benefits see G The Net opiat Impact figure shows the cost or revenue impact this Hu 2050 program change would have on the City s budget Technelegy 5 5 276 Facilities s G Subtotal operating expencitures 41 057 00 External Financing Subsc es enter as negative Ciher enter as negative Othar centry seues INet Program Costs s 41 057 00 Funding from Other Municipal Sources Stject Project Cear Recovery from Capital enter as negati2. and manage over 280 insurance claims per year Financial Services The Financial Services Branch requires approximately 49 of the Department s resources to perform the following services Coordinate the annual preparation of the operating and capital budgets Ensure the timely accurate billing and collection of municipal property taxes Provide management with timely year to date expenditure and revenue totals and details of the operating and capital programs Support the City s auditors by preparing working papers for the year end financial statement audit Prepare the annual financial statements Provincial Financial Information Retum including Municipal Performance Measurement program results and special purpose financial statements Purchasing Services The Purchasing Services Branch requires approximately 20 of the Department s resources to perio the following services Work with user departments to davelop a projected 238 bid documents that will attract competitive bids from reputable suppliers Provide expertise and bid administration for approximately 50 professional services proposals Work with public agencies through the Georgian Bay Area Public Purchasing Cooperative and the Ontaria Public Buyers Associaton to obtain economies of scale on purchases snd information sharing Regularly monitor market conditions and benchmark our costs with other munici Monitor the market piace and maintain a current procurement strateg
3. builds on experimentation practical experience and consensus about what is relevant and significant Council s feedback is encouraged to ensure future reports include information that offers the best opportunity to illustrate whether or how much progress is being made toward achieving its strategic priorities The City of 449 inance Departmental Functions The Deparment is comprised of three branches Accounting Services includes payroll payables raceivables utilities and insurance Financial Services includes taxation and financial reporting and Purchasing Services In addition to overseeing these services senior staff participate in a number of corporate projects For example the Deputy City Treasurer participates on corporate committees including she Tangible Capital Asset Reporting Project and the City Treasurer chairs the update to the Development Charges By law Accounting Services The Accounting Services Branch requiras approximately 20 of the Department s resources to perform the following services a Process bi weekly payroil for 1 600 employees including those of the Police Library Airport and BIA Process over 50 000 vendor invoices with payment on average in 30 days Process monitor and follow up on all outstanding municipal billings collecting over 83 of outstanding receivables e Manage water biling contract with Samie Hydro and respond to water and wastewater account customer inquiries Process
4. delivery of service in other parts of the organization To mitigate this risk with current resources the level of oversight applied to bid calls could be reduced While this may increase the assurance that bid processes will be timely it creates the increased piak tat bio documents do not appropriately reflect corporate standards for quality accuracy and completeness The Purchasing Analyst would facilitate the completion of bid processes to ensure compliance with policy and ensure accountability of all staff involved in the award decision The Analyst would review bid requests coming from departments to assess the completeness and objectivity of the specification In collaboration with department staff the Analyst would also identify the most appropriate format for bid solicitation i e Quotation tender proposal As well this position would improve corporate oversight over commodity purchases Currently the timing and extent of bid calls for standard commodities varies and an enterprise wide buying strategy is not in place for some commodities The Analyst would identify the commodities that should have an enterprise wide buying strategy in place and coordinate the bid call for them with other Purchasing staff The City of BARRIE basis routine management reports produced Procurement training Insufficient resources to Training schedule and Service Impacts see H describe the difference between current services
5. A User s Guide to the City of Barrie s Department Performance Plans The City of BARRIE 448 Introduction The City of Barrie s 2012 Business Plan presents details about how the City will use the resources under its control to deliver planned services and service levels As an aid to understanding these changes the following pages offer a description of one of the document s key components the Department Performance Plan A Department Performance Plan includes three standard elements 1 A Performance Summary this includes a description of the department s products and services and key performance indicators that can be used to assess results 2 A Budget and Forecast Report to show the current operating budget request in the context of both prior period and anticipated future period results 3 A Base Budget Change Report to highlight significant changes between the prior period actual financial results and current period requested amounts including explanations for any variances greater than 10 000 When a department wants to introduce changes to its base budget it will also include a fourth element a Program Change form This form provides an opportunity to evaluate the merits of the proposed change before it is incorporated into the base budget Overall the Department Performance Plan strengthens control and accountability over the resources entrusted to a department This is an evolutionary process that
6. and or service levels and the services and or service levels that are anticipated to be produced if the program change is approved This section helps provide context for the Business Case see I The Business Case section summarizes the essential financial service level and resource issues associated with the program change in a manner that gives a reader who is not intimately familiar with the program an understanding of the cost and benefits associated with these plans Specific issues that would typically be highlighted here include a Details about complement impact a Previous Council approved staff reports a Provincial regulations Anticipated performance impacts a Relationship to the Strategic Plan a Relationship to the capital budget a Relationship to growth and development a Impacts of this program change on other areas of the corporation if any e g Technology Services support Finance support 455
7. e Benefits 17 579 36 719 35 719 31 890 833 Annualized costs for GM and EA 3 General Operations 10 300 9 700 9 700 8 437 668 Annualized costs for GM and EA 42 Minor Equipment 0 4910 Transfer to Reserves 0 4930 Transfer to Capital 0 4930 Transfer to Unfinanced Capital 0 5 Hydro Water Sewer Gas 0 6 Lease Equipment Property 0 7 Financial Expenses 0 Total Gross Expenditures 9 851 8200 Other Municipalities 8201 Province of Ontario 69 Fees Charges Service Rentals Total Revenues Total GM Corporate Services The Base Budget Change Report Every performance plan also includes a Base Budget Change Report to identify and explain variances between planned and actual costs that are greater than 10 000 The first three columns in this report provide data that matches the information found in the Department Budget and Forecast report see previous page Here the emphasis is on explaining why the requested base budget is significantly different from the actual experience of the prior period If a Performance Plan includes program changes the financial impact s are included here in the Program Change s column The base budget plus the program change s are added to calculate the 2011 Requested Budget Program changes are presented for approval separate from the base budgets and would only be incorporated into the base budget if they are approved
8. e department plans Provida information documentation and training for staif about Barria s financial tools and processes i j i ir ithi Land Dana s cocira delve ables br vnc rahr janie bi clacton savba and poai to do to achieve its objectives within the next few years aportir Develop ihe policy framework processes and data required fo support a capital assat reporting framework a y al ema eiea Ee A Key Performance Indicators Performance indicators lew jsi policies ty rh aosouniahie servoa e e are reported for every departmental objective included in Key Performance Indicators the performance plan see E The purpose of reporting Accurate and timely reporting of business transactions these indicators is to provide plausible evidence based information to support assessments about progress toward planned results However these indicators cannot and they are not intended to conclusively prove that actual results are are not meeting expectations insuranoe cost per claim incident Publ release of prior year audited financial statements Number of water biling complains reosived Timely billing and revenue collection Indicator 2007 Actual 2003 Pian of properties on pre authorized payment of billings outstanding over 60 days Year end tax arrears as percentage of tax revenue 8 5 The indicators reported in a performance plan are selected from a range of data managers use to guide their programs and ser
9. epartmental Objectives Every department has a series of objectives that guide its work see C These are useful to read because they help establish expectations for what the department is trying to achieve They also provide context for assessing reported results Typically the objectives will not change from year to year If you read the key departmental objectives you should be better able to understand the performance indicators reported by the department and use this information to assess how well it is doing Also the key departmental objectives give you a good idea about what the department views as the most important things it is trying to accomplish In any particular year the department may also identify a number of specific objectives that relate either to Council s Strategic Priorities or to significant program deliverables These would be identified in the Strategic Plan amp Other Program Deliverables section see C 450 Major Initiatives Issues Every Performance Plan describes initiatives that involve significant collaboration either between other departments or with external a i i stakeholders that could influence its actual results JE G E SEEE E N PE cg E B wil see D This section could provide information about pattoular foes on batts eecrni processing cols andimproveens w factors affecting planned results and or additional eiea peotants Ee R information about what specifically th
10. ncial trends A department s operating budget includes two components the base budget and program changes The base budget includes costs that are expected to carry forward from year to year as they reflect the resources required to deliver existing services and service levels When a department plans to make a significant change to planned services or service levels it would describe these changes separately via a Program Change Form If approved the program change information would be incorporated into the department s base budget in future periods Comparative information about actual costs incurred for each of the preceding two years is provided along with the previous year s budget In addition to the current year s budget forecasts for the next two years are also reported to help the reader put the current year s budget request in a broader context This report is useful for identifying any significant changes to the base budget and for assessing the extent to which actual costs incurred match previously planned levels The City of BARRIE 452 _ CORPORATE SERVICES DIVISION neral Manager Corporate S 2008 Base Budget Change Report 2007 2007 i 2008 Change in 2008 Approved Actual Base Program Requested Base Budget Budget Expenditure Budget Change s Budget to 2007 Actual Comments 28 Salaries 207 740 207 740 186 222 865 Annualized costs for GM and EA 29 Fring
11. ve 3 Reoover from Rate Recover from User Fees 5 Other Revenue s re Impact 454 41 957 00 Service Impact_ 2008 Current 2008 Proposed Corporate oversight over procurement activities and Based on current Based on anticipated processes corporate purchasing corporate purchasing ensure bid format ensure bid format specifications and analysis specifications and of bid results consistently analysis of bid results reflect Purchasing policies reflected Purchasing and procedures policies and ocedures Commodity procurement strategy No corporate approach for A pian to identity Routine reporting about corporate purchasing activity Annual report produced for Atleast semi annual Council with other reports reports produced for produced on an ad hoc Council supported by ensure all staff are aware support material will be of and know how to apply routinely available Purchasing policies and procedures Business Case Considering the growth that s occurring in the City s capital program and the consequential impact this will have on the demand for Purchasing staff assistance there is insufficient capacity to ensure bid processes v ll occur in a timely manner and accurately refiect the corporation s policies and procedures There is a risk that Purchasing could become a bottleneck that slows the pace of the City s capital program which could delays that impair service quality and or the
12. vices Generally indicators that describe E outcomes i e the consequences of a program or service and outputs i e the service level provided are preferable for this form of reporting over inputs i e the amount of resources consumed or efficiency i e the cost per unit of service provided Competitive procurement and timely payment r Indicator 2007 Actual Number of competitive bid processes Average number of days to complete procurement process 2 of vendor payments made via electronic funds transfer 0 Accurate and timely staff payroll administration Indicator 4 of Records of Employment ROE crested on line Payroll administration cost per FTE of payroll transactions that require correction Staff anticipate the number and type of indicators included in a performance plan to evolve With more experience and dialogue with both Council and the public about how to assess performance staff expect reporting key performance indicators will change to incorporate lessons learned The City of 451 gt CITY OF BARRIE i Page 71 3 Page 71 2008 OPERATING BUDGET EXPENDITURES MEMO CORPORATE SERVICES DIVISION GEHERAL MANAGER 01 08 1000 0000 28 Salaries 29 Fringe Benefits ga General Operations 4201 Minor Equipment Total Other HOTES The Department Budget and Forecast Every Performance Plan includes a report describing fina
13. y for hydro gasoline fuel biodiesel fuel and natural gas Identify opportunities for consolidation of like requirements Ensure the procurement process continues to be transparent fair and accountable and in compliance with the City s Procurement Policy Key Departmental Objectives Provide the City s operating and support departments with the business infrastructure for Accurate and timely reporting of business transactions Competitive procurement and timely payment of purchased goods and services Timely biling and ravenue collection for municipal services sold Accurate and timely sta payroll administration Strategic Plan amp Other Program Deliverables Comply with Public Sector Accounting Board PSA8 recommendations for the reporting of Tangible Capital Assets Comply with PSAB recommendations for Public Performance Reporting Update the City wide Development Charges By law epartment 2008 Performance Plan Departmental Functions Every Performance Plan starts with a general description of the department s structure and functions see A This informs the reader what products and or services are available from the department More detailed information about the department s products and services are also provided see B From reading these details you should develop an understanding of the type of work that is performed and how the department s resources are applied to produce them Key D
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