2022-05-26 Finance Committee Minutes - Open SessionFinance Committee Meeting
Open Session
May 26, 2022
MINUTES —OPEN SESSION FINANCE COMMITTEE MEETING
MAY 26, 2022 AT 4:50 PM
MEETING CONDUCTED BY ELECTRONIC PARTICIPATION
Present: Mayor D. Noade Reardon
Councillor G. Sullivan
Councillor P. Radwan
Councillor D. Hickey
Absent: Councillor G. Norton
Also
Present: City ManagerJ. Collin
General Counsel M. Tompkins
Commissioner of Finance and Treasurer K. Fudge
Commissioner Transportation & Environment M. Hugenholtz
Commissioner Saint John Water B. McGovern
Commissioner Human Resources S. Hossack
Director Growth and Community Planning P. Ouellette
Fire Chief K. Clifford
Senior Financial ManagerJ. Forgie
Senior Financial Manager C. Lavigne
Director Public Works T. O'Reilly
Director Engineering & Chief City Engineer M. Baker
Corporate Asset Manager Coordinator W. Neal
Energy Manager S. Yammine
Director Corporate Performance S. Rackley-Roach
Administrative Officer R. Evans
Administrative Assistant K. Tibbits
1. Meeting Called to Order
Councillor Sullivan called the Finance Committee open session meeting to order.
2. Approval of Agenda
Moved by Councillor Hickey, seconded by Councillor Radwan:
RESOLVED that the agenda of May 26, 2022, be approved.
MOTION CARRIED.
3. Approval of Minutes — March 23, 2022
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that the minutes of March 23, 2022, be approved.
MOTION CARRIED.
4. Consent Aeenda
4.1 Amendment to Travel Policv (Recommendation in Re
Finance Committee Meeting
Open Session
May 26, 2022
Moved by Councillor Hickey, seconded by Mayor Noade Reardon:
RESOLVED that the Finance Committee endorse the following changes to the Travel Policy:
• The allowance for mileage has been updated to refer employees to abide by the CRA guidelines.
• Travel advances are no longer provided without special circumstances.
• Incidental Costs are no longer provided as an allowance.
• Included Common Council in the Travel Policy
o Council Members will have access to a corporate card on an "as
required basis" for use on travel related business.
• Encouraging the use of corporate card where possible.
Further, that Finance Committee recommend Council approve the updated Travel Policy at the next
meeting of Council.
MOTION CARRIED.
4.2 Utility Fund Lone -Term Plan Uodate (Recommendation: Receive for Information
Moved by Councillor Hickey, seconded by Mayor Noade Reardon:
RESOLVED thatthe presentation entitled SaintJohn Water— 10Year Long Term Financial Plan, be received
for information.
MOTION CARRIED.
5. Business Items
5.1 Climate Change Vulnerabilitv Assessment Methodol
Mr. McGovern stated that the Finance Committee is being asked to endorse the City of Saint John Climate
Change Vulnerability Assessment Methodology, to meet the FCM funding agreement and integrate
climate change vulnerability risk into decision -making for infrastructure assets, such as roads, buildings,
and water and wastewater systems. The City retained an external expert to develop a Climate Change
Vulnerability Assessment Methodology. $125K was received from FCM to develop such methodology. To
receive the remaining funding, FCM requires that Common Council endorse the methodology.
S. Yammine Energy Manager and A. Mason of RV Anderson reviewed the submitted presentation "Climate
Change Vulnerability Assessments Phase 1 & 2".
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that the Finance Committee endorse the City of Saint John Climate Change Vulnerability
Assessment Methodology and submit to Common Council for approval.
MOTION CARRIED.
(Mr. Yammine, Mr. Mason and Mr. Neal withdrew from the meeting)
5.2 Deloitte Audit Results
(S. Lund and J. Maillais of Deloitte joined the meeting)
Mr. Mallais and Mr. Lund reviewed the 2021 audit statements, confirming that the City's financial
statements are accurate and in accordance with accounting standards and legislative requirements and
expressed a clean audit opinion. The Consolidated Financial Statements present fairly, in all material
respects, the consolidated financial position and results of operations of the City of Saint John.
(Mayor Noade Reardon withdrew from the meeting)
Moved by Councillor Radwan, seconded by Councillor Hickey:
RESOLVED that the 2021 Audit Results as submitted by Deloitte be received for information.
MOTION CARRIED.
(Mayor Noade Reardon re -joined the meeting)
Finance Committee Meeting
Open Session
May 26, 2022
5.3 Consolidation and Financial Statement Walk Through
Mr. Fudge stated that the City is following a sound financial plan and shows continuous improvement in
its financial health. There has been dramatic improvement in net debt; dramatic improvement in reserve
funds; and improved liabilities. Challenges still remain — over the next five years, the City will pay over
$111M in principal payments on debt and infrastructure assets are depreciating at approximately $14M
per year.
Mr. Lavigne reviewed the submitted presentation "Audited Consolidated Financial Statements."
Moved by Councillor Hickey, seconded by Councillor Radwan:
RESOLVED that as recommended by the City Manager in the submitted report "2021 Audited Consolidated
Financial Statements" the Finance Committee makes the following recommendations:
• Finance Committee approves the audited 2021 Consolidated Financial Statements
• Finance Committee approves the 2021 statement of revenue and expenses of the Saint John
Trade & Convention Centre
• Finance Committee approves the 2021 City of Saint John Trust Funds financial statements
• Finance Committee approves the 2021 Saint John Parking Commission financial statements
• Finance Committee recommends that Common Council approve the 2021 Consolidated Financial
Statements as presented by staff as well as the 2021 TCC statement, 2021 Trust Funds financial
statements and 2021 Saint John Parking Commission financial statements.
MOTION CARRIED.
(Mr. Lund and Mr. Maillais withdrew from the meeting)
5.4 Financial Results Year -to -Date for the General and Utilitv Funds as of April 30. 2022
Mr. Lavigne reviewed the submitted presentation "April 30, 2022 Unaudited Financial Results General
Fund and Utility Fund," and commented on the year end forecasting results. Factors that may impact year-
end results include significant rising cost of fuel; increased cost of goods and supplies due to supply chain
issues and inflation; and final end of year winter impacts.
(Councillor Hickey withdrew from the meeting)
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the submitted presentation April 30, 2022 Unaudited Financial Results General Fund and
Utility Fund, be received for information.
MOTION CARRIED.
(M. Tompkins withdrew from the meeting)
5.5 General Fund Long -Term Plan Update
Mr. Fudge reviewed the submitted presentation "City of Saint John Long -Term Financial Plan." The long-
term financial plan is a roadmap to ensure the City maintains its strong financial health and does not fall
back into structural deficits, excessive debt loads, high tax rates, and deteriorating infrastructure. It is a
requirement to update the plan annually to ensure assumptions, policies, targets, and financial strategies
that drive the plan meet the city's long-term service objectives. The City's soon to be completed 10-year
strategic plan will be a guiding document to model the updated financial plan.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the submitted presentation General Fund Long -Term Plan update, be received for
information.
MOTION CARRIED.
5.6 Utility and General Fund Revisions
Mr. McGovern stated that revisions are required for the 2022 Utility Fund and General Fund Capital
budgets as there are capital projects that are currently underfunded based on construction tender results
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May 26, 2022
and engineer's estimates. In addition, a priority project has come to light that requires the reallocation of
Capital funding to allow a safety matter to be addressed.
Mr. Baker provided an overview of the report.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that as recommended by the City Manager in the submitted report Utility Fund (Revision 1) and
General Fund (Revision 11) — 2022 General Programs the Finance Committee:
• Endorse revision I of the 2022 Water and Sewerage Utility Fund Capital Budget in the amount of
$13,363,917 (gross) with contributions from other sources of $7,118,717 yielding a net capital
budget in the amount of $6,245,200 to be funded by pay as you go (net) as set in Appendix A.
• Endorse revision II of the 2022 General Fund Capital Budget in the amount of $33,098,788 (gross)
with contributions from other sources of $20,449,385, yielding a net Capital budget in the amount
of $12,649,403 to be funded by debt issue (net) as set in Appendix B.
• The Finance Committee recommend approval of the revised Utility and General Fund Capital
Budgets at the next meeting of Council.
MOTION CARRIED.
5.7 RDC / Federal Government Public Transit and Housine Fundi
Mr. Fudge stated that recommendations are being made to fund Transit and Housing initiatives with
funding from the Regional Development Corporation and the Federal Government. A Letter of Offer with
RDC was executed on April 4th, 2022 for project funding. To take advantage of the funding opportunity,
Common Council must approve adjustments to the 2022 General Fund budgets. There is no requirement
for the city to match these contributions. A condition of the funding is that final outcomes must be
achieved by January 31st, 2023.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that as recommended by the City Manager in the submitted report Regional Development
Corporation (RDC) / Federal Government Public Transit and Housing Funding, the Finance Committee
recommends Common Council approve $4,656,256 in 2022 budget adjustments for Public Transit and
Affordable Housing to be fully funded by other levels of governments as follows:
1. Saint John Transit:
a. General Capital Budget $3,328,509
b. General Operating Budget $227,747
2. Affordable Housing & Neighborhoods:
a. General Operating Budget $1,100,000
MOTION CARRIED.
5.8 Main Street North Active Transportation Conceptual Plan
Mr. Hugenholtz stated that funding was approved for active transportation enhancements in the quality -
of -life funding, particularly along Main Street. The final cost estimate is considerably more than budgeted.
Due to the funding source, money spent on design is not eligible for reimbursement if the project does
not move forward to construction. A number of risks remain for this project related to the overall budget.
Mr. O'Reilly reviewed the submitted presentation "Main Street Active Transportation Project." Council
priorities, MoveSJ, and PlanSJ point to a shift toward a balanced transportation system. Main Street North
and the Viaduct is an important transportation link between the South -Central Peninsula and the Old
North End and beyond. Transformation of this street is a recommendation of the Central Peninsula
Secondary Plan and MoveSJ. Repurposing portions of Main Street North and the Viaduct for pedestrians
and cyclists are included in the City's 2022 Quality of Life Capital Program.
The design creates cycling facilities aligned with MoveSJ and enhances the safety for pedestrians, including
a Road Diet, speed limit reduction, bike lanes, limited locations of shared cyclist/pedestrian spaces,
physical protection from vehicles, traffic calming treatments at crossings, increased greenspaces,
Finance Committee Meeting
Open Session
May 26, 2022
retaining the centre median for Marigolds on Main, and addressing the fact this corridor is a Provincial
Highway. The cost estimate for the proposed solution is approximately $1.6M above funds dedicated
within the 2022 Quality of Life Program. Common Council must endorse investment in the detailed design
stage of this project, with associated risk, to continue to seek to transform Main Street North and the
Viaduct.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that as recommended by the City Manager in the submitted report Main Street North Active
Transportation Conceptual Plan, the Finance Committee recommends to Common Council to invest in
detailed design of the Main Street Active Transportation Project in 2022, by considering the cost and the
financial risk while doing so, as detailed in the report.
MA royffeff
Adjournment
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the Finance Committee meeting be adjourned.
MOTION CARRIED.
The Finance Committee open session meeting held on May 26, 2022, was adjourned at 7:05 pm.