2018-06-13 Finance Committee Minutes - Open SessionFinance Committee Meeting
Open Session
June 13, 2018
MINUTES — OPEN SESSION FINANCE COMMITTEE MEETING
JUNE 13, 2018 AT 4:45 PM
8t" FLOOR BOARDROOM, CITY HALL
Present: Mayor D. Darling
Councillor D. Merrithew
Councillor G. Sullivan
Councillor S. Casey
Councillor D. Reardon
Councillor G. Norton
Also
Present: City Manager J. Trail
Deputy City Manager N. Jacobsen
Commissioner of Finance and Treasurer K. Fudge
Commissioner Growth and Development Services J. Hamilton
Commissioner Transportation & Environment M. Hugenholtz
Commissioner Saint John Water B. McGovern
Comptroller Finance C. Graham
Senior Manager Financial Planning H. Nguyen
Deputy Commissioner Administrative Services I. Fogan
Fire Chief K. Clifford
Police Chief B. Connell
Assistant Comptroller Finance and Administrative Services C. Lavigne
Director HR & Finance Police M. Corscadden
Senior Financial Analyst J. Forgie
Administrative Assistant K. Tibbits
1. Meeting Called To Order
Moved by Councillor Sullivan, seconded by Councillor Norton:
RESOLVED that the Finance Committee move into open session.
MOTION CARRIED.
Councillor Merrithew called the Finance Committee open session meeting to order.
1.1 Approval of Minutes—April 7, 2018
Moved by Mayor Darling, seconded by Councillor Norton:
RESOLVED that the minutes of April 7, 2018, be approved.
MOTION CARRIED.
(Mr. Stephen Lund and Mr. Jeremy Maillais, Deloitte, entered the meeting)
Finance Committee Meeting
Open Session
June 13, 2018
1.2 2017 Consolidated Financial Statement
Referring to the submitted report, Mr. Lund and Mr. Maillais reviewed the 2017 audit results.
Responding to a question regarding fraud risk, committee members confirmed that they are
not aware of any known instances of fraud.
Moved by Councillor Reardon, seconded by Councillor Sullivan:
RESOLVED that the submitted report from Deloitte entitled, Report on Audited Annual Financial
Statements, be received for information.
MOTION CARRIED.
(Mr. Lund and Mr. Maillais withdrew from the meeting)
Referring to the submitted presentation, Mr. Fudge provided an overview of the 2017
Consolidated Financial Statements. Notable achievements in 2017 include a reduction of
approximately $5M in debt from the General Fund; small surpluses in both the General and
Utility Operating Funds; increased investments in capital assets; and increased contributions to
Operating and Capital Reserves. Responding to a comment, Mr. Fudge noted that the principal
and interest paid to the General Operating Budget is approximately $16.5M which is equivalent
to approximately $0.25 on the tax rate.
Moved by Mayor Darling, seconded by Councillor Reardon:
RESOLVED that the 2017 Consolidated Financial Statements be received for information.
MOTION CARRIED.
1.3 April 2018 Year End Forecast
Mr. Fudge commented on the April 2018 status and year end forecast, adding that these are
early projections and subject to change. There is a $1.6M favourable variance on the revenue
side, largely the result of LNG Revenue. The LNG assessment was not appealed, which resulted
in an additional $2.1M in property tax revenue, triggering a claw back of $943K in the
unconditional grant. Secondment revenue, short term interest revenue, and parking revenue
also contributed to the favourable variance.
In terms of the year end predictions, a surplus of $1.29M is forecast, which represents 0.8% of
the budget. Responding to a question, Mr. Fudge confirmed that the surplus includes the
financial assistance received from the province.
Growth & Community Development, Police/PSCC, Fire & EMO Services, Transportation and
Environment Services, Finance and Administrative Services and Corporate Services, spoke to
their individual results and forecasts to date.
Moved by Councillor Reardon, seconded by Councillor Sullivan:
RESOLVED that the 2018 Year End Forecast, be received for information.
MOTION CARRIED.
Mr. McGovern reviewed the Saint John Water year-end forecast.
Moved by Councillor Reardon, seconded by Councillor Casey:
RESOLVED that the 2018 Year End Forecast for Saint John Water, be received for information.
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Finance Committee Meeting
Open Session
June 13, 2018
1.4 Capital Budget Policy
Referring to the submitted report, Mr. Fudge stated that this is one of a suite of policies to
guide the development of a long-term financial plan and to promote fiscal responsibility.
Moved by Mayor Darling, seconded by Councillor Reardon:
RESOLVED that the Finance Committee recommends that Common Council approve the Draft
City of Saint John Capital Budget Policy FAS -005.
MOTION CARRIED.
1.5 LNG Revenue
Referring to the Operating Budget Policy's statement that non-recurring revenue be directed to
one time uses and not for funding on-going services, Mr. Fudge recommended allocation of the
net increase to Pay As You Go, in order to reduce the City's long-term debt.
Moved by Councillor Reardon, seconded by Councillor Norton:
RESOLVED that the Finance Committee refer the submitted report to Common Council with a
recommendation to allocate the additional revenue for the LNG facility ($1,157,174) to Pay As
You Go (Capital from Operating) for the purpose of reducing future borrowing needs; noting
that the recommendation is supported by Council's Operating Budget Policy FAS -004.
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1.6 Update on Flood Watch 2018
Referring to the submitted report, Ms. Graham provided an update on the 2018 flood, including
the costs to date, noting that costs and recovery is still on-going. The City's cost estimate for
the event must be submitted to the province by June 22nd. To date, the City has incurred over
$1M in costs, some of which will be covered either through insurance or NB EMO. Costs not
covered include regular wages, equipment costs, insurance deductible and non-refundable HST.
Overall cost to the City is approximately $308,000.
Moved by Councillor Reardon, seconded by Councillor Norton:
RESOLVED that the submitted report entitled Update on Flood Watch 2018 be received for
information.
MOTION CARRIED.
Adjournment
Moved by Councillor Norton, seconded by Councillor Reardon:
RESOLVED that the open session meeting of the Finance Committee be adjourned.
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The Finance Committee open session meeting held on June 13, 2018 was adjourned at 6:35
p.m.