2020 BUDGET - West Shore Parks & Recreation (presentation / appendix)

BOARD OF DIRECTORS

1767 Island Highway Victoria BC V9B 1J1 PH: 250 478-8384 FX: 250 474-8650 www.jdfrecreation.com

STAFF REPORT

• TO: West Shore Parks & Recreation Society Members
• FROM: Grant Brown, Manager of Finance
• DATE: November 22, 2019
• SUBJECT: 2020 Budget and Requisition Request

RECOMMENDATION:

That the West Shore Parks & Recreation Society Members review and approve the West Shore Parks & Recreation & Recreation Society 2020 Budget and requisition request as presented.

BACKGROUND:

Included in this package you find the above noted financial information for the West Shore Parks & Recreation Society. The package has been divided into sections to aid in analysis – Operating Income, Summary, Converted Assessments, Requisition Request, and Five Year Operating & Capital Forecast.

DISCUSSION:

The 2020 West Shore Parks & Recreation Society’s requisition request is for $5,071,039, which is a $123,500, or 2.50% increase over the 2019 approved requisition.

The 2020 budget includes the following:

• Non-discretionary increase in expenses:

  • A 2.0% wage increase $143,080
  • Wage Step increases $28,295
  • Various Utility Increases $15,115
  • Insurance Premium increase $19,290

• Net Expenditure Decreases:

  • Program fee increases and improved performance, $148,595
  • Recreation Integration Contract reduced, $15,000
  • Administration contracts reduced, $4,500
  • Human Resources department reconfigured, $30,410
  • Reduced scheduled pool shutdown from 6-weeks to 2-weeks, $15,975

• Net Expenditure Increases:

  • New Inclusion Support Worker position, $17,200
  • Contingency partially reinstated, $19,594
  • Parks & Maintenance repairs & maintenance supplies increased, $22,905
  • Reserve Fund contributions increased, $62,500

• Major Capital projects include:

  • Indoor sport turf and sports floor, $300,000
  • Heat reclaim pipe, $100,000
  • Q Centre cooling tower, $110,000
  • Preparatory work for arena floor replacement, $100,000
  • Recreation software, $75,000
  • Tot pool filter, $90,000
  • Bus, $100,000
  • Pottery Studio move, $50,000

• Reserve fund transfers totalling $1,337,888

  • Fitness Equipment Reserve $94,794 (contribute $80,000 annually) (2019 - $92,000)
  • JDF Arena Floor Replacement $100,000 (2019 - $nil)
  • Equipment & Maintenance Reserve $1,043,094 (2019 - $854,794)
  • Bus Replacement Reserve $100,000 (contribute $12,500 annually) (2019 - $nil)

• Operating income of $347,206 maintained

Total Operating Changes: Net Expense increased $123,500

Total Capital Changes: Net Expense maintained

FINANCIAL IMPLICATIONS:

The 2020 Budget and requisition request of $5,071,039 is an increase of $123,500 or 2.50% over the approved 2019 Budget requisition.

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Grant Brown
Manager of Finance

Sandy Clarke
Acting Administrator

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SUMMARY

• The Summary section contains detailed departmental breakdowns including Administration, Finance, Human Resources, Reception, Marketing, Maintenance (General, JDF Arena, Curling/Dry Floor, Pool, Seniors, Library, Centennial Centre, Centre, Fleet), Parks (Parks, Golf, Lawn Bowl, Velodrome), Food & Beverage (Administration, Q Centre, Catering, Café, Lounge), Programs (Administration, JDF Arena, Q Centre, Curling/Dry Floor, Pool, Weights, Rehab, Fitness & Wellness, Sports, Golf, Community Recreation Administration, Arts & Culture, Licensed Care, Preschool to Youth), NET Programs/Operations, and NET Parks/ Food & Beverage.

• The departmental tables show 2019 Budget, 2019 Projection, Variance, 2020 Budget, % Inc 2019 vs 2019 Projection, and $ Inc 2019 vs 2019 Projection for Revenues, Expenditures, and Net.

CAPITAL PROJECTS (summary)

• Fund Transfers and Projects include:
  • Fitness Equipment Reserve
  • Bus Replacement Reserve
  • JDF Arena Floor Replacement Reserve
  • Equipment & Maintenance Reserve
  • Small Equipment
  • Fitness Equipment
  • Vehicle Replacement - Purchases
  • Vehicle Replacement - Disposals
  • Large Project and Purchases
  • Major Plant Maintenance

REQUISITIONS

• TOTAL REQUISITIONS: (line items for operating and capital requisitions split per municipality)
  • REQUISITION REQUEST 01-18-100-00-00-0? (multiple requisition codes listed for Colwood, Highlands, Langford, Metchosin, View Royal) — totals and per capita amounts provided.
  • Requisition totals include amounts and show the change from 2019 to 2020 (e.g., 2.50% overall).

Requisition Detail (per capita / population)

• POPULATION (from BC STATS 2017 Sub-Provincial Population Estimates)

  • Colwood: 19,004
  • Highlands: 2,431
  • Langford: 39,358
  • Metchosin: 5,075
  • View Royal: 11,318
  • Total: 76,522

• The Requisition Request per capita and per municipality are provided in the requisition table.

CONVERTED ASSESSMENTS

REQUIRED TABLES & SUMMARIES

• These tables include all detailed line items for each department and program with 2019 Budget, 2019 Projection, 2020 Budget, Variance, % changes, and $ changes.
• They also include NET OPERATIONS, NET PARKS, NET FOOD & BEVERAGE, NET PROGRAMS, and aggregated NET OPERATIONS totals.

5 YEAR OPERATING & CAPITAL FORECAST (2020-2024)

West Shore Parks & Recreation Society 2020-2024 Five Year Forecast

• Population and User Pay information included alongside expense and revenue forecasts, with User Pay % and per-capita amounts shown.

BUDGET COMPARISONS

MEMBER BUDGETS

• Member budget allocations and how they are included in the West Shore totals are shown.

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Notes:

• Several pages contain detailed tabular financial data presented as rotated multi-column tables. Those pages include line-by-line departmental budgets, projections, variances, capital project detail, reserve fund transfers, and five-year forecast figures. These are represented above as image placeholders to indicate their presence and content focus.
• All dollar amounts, dates, addresses, and line items referenced in the textual content above are preserved exactly as presented in the source pages.
• Staff recommendation is included verbatim in the RECOMMENDATION section above.