Oct 30, 2023 Special Governance & Priorities Committee

SO WITH THAT, I WILL CALL OUR SPECIAL GOVERNANCE AND PRIORITIES COMMITTEE MEETING FOR MONDAY, OCTOBER 30TH, 2023 TO ORDER.

[00:00:08]

NEXT IS APPROVAL OF THE AGENDA.

[2. Approval of the agenda.]

WE CAN ONLY DO DELETIONS AND NO ADDITIONS.

MS. BASSI-KELLETT ANYTHING TO MODIFY.

THANK YOU VERY MUCH, MADAM CHAIR.

NO, NOTHING TO DELETE. THANK YOU.

THANK YOU. JUST TO NOTE, WE HAVE COUNCILLOR HENDRICKSEN ONLINE FOR THOSE WATCHING.

NEXT WE HAVE DISCLOSURE OF CONFLICT OF INTEREST AND THE GENERAL NATURE THEREOF.

DOES ANY MEMBER HAVE A CONFLICT TODAY? THEY'RE BOTH ARE.

[INAUDIBLE] NEXT WE HAVE A MEMORANDUM REGARDING WHETHER TO ACCEPT THE RECOMMENDATIONS OF THE AUDIT COMMITTEE TO ADOPT THE 2022 AUDITED FINANCIAL STATEMENTS.

[4. A memorandum regarding whether to accept the recommendation of the Audit Committee to adopt the 2022 audited financial statements.]

THANK YOU VERY MUCH, MADAM CHAIR WITH PLEASURE.

SO ADMINISTRATION RETURNS TODAY WITH THE 2022 AUDITED FINANCIAL STATEMENTS.

AND AGAIN, I WANT TO APOLOGIZE TO GOVERNANCE AND PRIORITY COMMITTEE FOR THE DRAFT VERSION THAT WAS PROVIDED LAST WEEK.

THIS WEEK WE ATTACHED THE FINAL DRAFT AS RECOMMENDED FOR APPROVAL BY THE AUDIT COMMITTEE.

NOW, AS COUNCIL MEMBERS KNOW, THE CITY WAS DELAYED IN COMPLETING OUR AUDIT THIS YEAR AS A RESULT OF THE GENERAL UPHEAVAL OF 2023, WHICH OF COURSE INCLUDED THE LABOR DISPUTE EARLIER THIS YEAR, AND THEN, OF COURSE, THE WILDFIRE AND EVACUATION THIS SUMMER.

BUT RIGHT NOW, THE AUDIT IS A SUMMATION OF THE FINANCIAL STATUS OF THE CITY AS AT DECEMBER 31ST, 2022, AND IT LAYS THE FINANCIAL FOUNDATION FOR 2023 AND BEYOND, DEFINITELY FOR THE PREPARATION OF BUDGET 2024, WHICH IS WELL UNDERWAY NOW.

AND WE LOOK TO THIS DOCUMENT TO PROVIDE THE STABILITY AND ACCURACY IN OUR FINANCIAL NUMBERS THAT WE MUST HAVE IF WE'RE GOING TO HAVE GOOD FINANCIAL DOCUMENTATION GOING FORWARD. WE REALLY APPRECIATE THE WORK OF OUR AUDITORS, THE AUDIT COMMITTEE, AND OF COURSE, STAFF AND ADMINISTRATION, AS WELL AS WELL AS THE SUPPORT OF OUR REGULATOR, MACA, IN UNDERSTANDING WHY WE WERE LATE IN SUBMITTING OUR 2022 AUDIT THIS YEAR, BECAUSE THIS IS THE FIRST AUDIT THAT IS BEFORE THIS COUNCIL FOR YOUR REVIEW AND CONSIDERATION. WE DID WANT TO TAKE ADVANTAGE OF THIS DELAY FROM LAST WEEK TO THIS WEEK TO BE ABLE TO PROVIDE AN OVERVIEW SO THAT OUR DIRECTOR OF CORPORATE SERVICES, KAVI PANDOO, IS ABLE TO PUT HIS CGA HAT ON, FORGIVE ME, CPA HAT ON AND PROVIDE AN OVERVIEW OF FINANCIAL STATEMENTS AND THEIR IMPORTANCE TO THE CITY AS A MUNICIPAL CORPORATION.

SO KAVI, I WILL HAND THINGS OVER TO YOU NOW.

THANK YOU.

THANK YOU, MS. BASSI-KELLETT. GOOD AFTERNOON EVERYONE.

I'M HERE TODAY TO PROVIDE YOU WITH A BRIEF OVERVIEW OF SOME OF THE HIGHLIGHTS OF THE CITY'S 2022 AUDITED FINANCIAL STATEMENTS.

EVERYONE, WE GOOD FOR THE VOICE? THANK YOU. BUT BEFORE WE DIVE INTO THE HIGHLY FASCINATING, PULSATING, AND MESMERIZING TOPIC OF FINANCIAL STATEMENTS, HERE'S A THOUGHT FOR YOU.

NOW, CAN I JUST ASK, HOW MANY OF YOU AT THE TABLE AGREE WITH THIS STATEMENT, PLEASE? IT LOOKS LIKE ALL OF YOU IT DOES LOOKS LIKE ALL OF YOU.

[00:05:03]

FINANCE DOESN'T NEED TO BE COMPLEX, BUT I UNDERSTAND WHY IT DOES BECOME COMPLEX, BECAUSE SOMETIMES TECHNICAL DEFINITIONS DON'T REALLY TRANSLATE INTO LITERAL WORDS.

SO THIS IS WHERE I THINK THE THE COMPLEXITY LIES.

BUT OTHERWISE WE ARE ALL FINANCIAL GURUS IN OUR PERSONAL LIFE.

SO NUMBERS ARE JUST NUMBERS.

WHETHER YOU ADD THREE ZEROS AT THE END OR MINUS THREE ZEROS ANYWAY.

SO. THAT IS WHY, YOU KNOW, JUST TO TRY TO ELIMINATE THE COMPLEXITY IN THE PRESENTATION.

WE HAVE AVOIDED USING TECHNICAL DEFINITIONS AS MUCH AS WE COULD, BECAUSE WE WANT EVERYONE WHO IS CURRENTLY WATCHING THIS LIVE, OR WHO WOULD BE WATCHING THIS WEBCAST LATER ON TO BE ABLE TO FOLLOW US EASILY.

I WILL TRY MY BEST TO EXPLAIN WHAT IS AN AUDIT AND ITS IMPORTANCE.

GIVE AN OVERVIEW OF SOME OF THE MAJOR POINTS FROM THE 2022 AUDITED FINANCIAL STATEMENTS, AND TOUCH ON SOME OF THE SIGNIFICANT TRENDS, AND IN THE END, WE'LL JUST TAKE SOME QUESTIONS.

I'M HOPING THERE WON'T BE MANY.

I'M HOPING BY THE END OF MY EIGHT SLIDES PRESENTATION TODAY, I WOULD HAVE BEEN SUCCESSFUL IN SIMPLIFYING THE UNDERSTANDING OF FINANCIAL STATEMENTS AND CLARIFYING ANY MISUNDERSTANDINGS THAT ANYONE MAY HAVE ALONG THE WAY.

I UNDERSTAND THIS MIGHT BE STRANGE TO TALK ABOUT THE CITY'S FINANCIAL POSITION AS AT 31ST DECEMBER 2022, WHEN WE ARE ON THE VERGE OF 20 NOVEMBER 2023.

SO I WOULD KIND OF, IF I CAN REQUEST EVERYONE JUST FOR THE PRESENTATION, THE DURATION OF THIS PRESENTATION THAT YOU ASSUME THAT WE ARE 1ST OF APRIL 2023.

THANK YOU. SO THAT WILL HELP YOU GET A LITTLE BIT OF A BETTER PERSPECTIVE.

THANK YOU. NOW LET'S START WITH WHAT IS AN AUDIT.

THE TERM AUDIT IN OUR CASE REFERS TO A FINANCIAL AUDIT.

NOW WHEREBY THE AUDITOR, WHO IS AN INDEPENDENT FROM OUR ORGANIZATION AND OFFICIALS EXAMINE OUR RECORDS AND PROCESSES CLOSELY TO MAKE SURE THE FINANCIAL INFORMATION THAT WE HAVE IS FAIR AND ACCURATE.

NOW, I JUST WANTED TO CLARIFY A MISCONCEPTION THAT SOMETIMES WE HOLD ABOUT A FINANCIAL AUDIT.

WE DO SOMETIMES TEND TO BELIEVE THAT A FINANCIAL AUDIT IS CONDUCTED TO DISCOVER FRAUD, BUT THAT'S NOT THE CASE.

IF FINANCIAL AUDITS TEST OUR CURRENT PROCESSES, POLICIES AND PRACTICES FROM A CONTROL AND RISK PERSPECTIVE A ND MAKE RECOMMENDATIONS ON ANY WEAKNESSES THAT THEY MAY FIND DURING THE REVIEW.

NOW, IF DURING THE COURSE OF THE AUDIT THERE IS SUSPICION OF FRAUD, AND IT IS THEN THAT THE SCOPE OF WORK AND FOCUS THAT MIGHT CHANGE TO FOCUS ON THAT AREA.

BUT OTHERWISE IT'S ABOUT TESTING PROCESSES AND POLICIES AND MAKING RECOMMENDATIONS.

HAVING SAID THAT, I'M HAPPY TO CONFIRM THAT THE CITY HAS VERY STRONG PROCESSES AND CONTROL MECHANISMS IN PLACE TO MAKE SURE THAT ALL T'S ARE CROSSED AND ALL I'S ARE DOTTED AT ALL TIMES.

NOW, THE MOST INTERESTING QUESTION IN ALL THIS IS WHAT ARE WE LOOKING TO ACHIEVE AT THE END OF AN AUDIT? THE ANSWER IS ONE THING, AND ONE THING ONLY IS AN UNQUALIFIED OPINION FROM THE AUDITOR.

AND YOU'LL FIND THAT ON PAGE 13 NOW AND IT READS, I'M NOT GOING TO READ THE WHOLE OPINION, THE WHOLE PAGE, BUT JUST WHAT'S IMPORTANT.

AND I DO LOOK FOR THAT BEFORE I EVEN GO INTO THE 100 ODD PAGES.

THAT'S THE FIRST PAGE I TURN TO.

AND THAT PARTICULAR PARAGRAPH, IT READS LIKE THIS.

IN OUR OPINION, THE ACCOMPANYING FINANCIAL STATEMENTS PRESENT FAIRLY, IN ALL MATERIAL RESPECTS, THE FINANCIAL POSITION OF THE CITY AS AT 31ST DECEMBER 2022 AND ITS RESULTS OF OPERATIONS, ITS CHANGES IN NET FINANCIAL ASSETS AND ITS CASH FLOWS FOR THE YEAR, AND THEN ENDED IN ACCORDANCE WITH CANADIAN PUBLIC SECTOR ACCOUNTING STANDARDS.

NOW, BY GIVING AN UNQUALIFIED OPINION, THE AUDITOR IS INDICATING THAT YOU ARE SATISFIED WITH OUR FINANCIAL RECORDS AND REPORTING.

THE AUDITOR BELIEVES OUR OPERATIONS COMPLY WITH GOVERNANCE PRINCIPLES AND APPLICABLE LAWS.

ANOTHER IMPORTANT IS WHY IS IT IMPORTANT FOR US TO, AS AN ORGANIZATION TO HAVE AN AUDIT AND GET A CLEAN REPORT, WHICH IS IMPORTANT AS WELL.

FIRSTLY, WE ARE REQUIRED BY THE CITIES, TOWNS, AND VILLAGES ACT TO SUBMIT OUR AUDITED FINANCIAL STATEMENTS WITH A CLEAN REPORT TO THE TERRITORIAL GOVERNMENTS,

[00:10:10]

NOT SUBMITTING OUR FINANCIAL STATEMENTS OR SUBMITTING ONE WITH AN ADVERSE REPORT MIGHT AFFECT THE VARIOUS GRANT FUNDING WE RECEIVE FROM THE GNWT AND THE FEDERAL GOVERNMENT.

SECONDLY, AS PART OF OUR LOAN AGREEMENTS, WE ARE ALSO REQUIRED TO SUBMIT OUR AUDITED FINANCIAL STATEMENTS TO OUR BANKS.

THE BANKS WANT TO KNOW IF WE WE HAVE ROBUST FINANCIAL ABILITY TO PAY THEM BACK.

THE THIRD AND MOST IMPORTANT REASON OF ALL IS ACCOUNTABILITY TO THE MEMBERS OF THE PUBLIC.

AS A MUNICIPALITY, WE ARE TASKED WITH THE RESPONSIBILITY OF MANAGING FUNDS AND ASSETS.

AND I BELIEVE AN AUDIT IS A GREAT OPPORTUNITY FOR US TO GAIN AND MAINTAIN PUBLIC TRUST.

AND JUST AS A REMINDER CURRENTLY OUR AUDITORS ARE CROWE MACKAY LLP.

NOW LET'S TALK ABOUT THE FINANCIAL STATEMENTS.

THE FINANCIAL STATEMENTS ARE REPORTS THAT REFLECT THE FINANCIAL RESULTS AT A SINGLE POINT IN TIME FOR THE CITY, AS MANDATED BY THE CITIES, TOWNS AND VILLAGES ACT.

IT IS 31ST OF DECEMBER EVERY YEAR.

NOW THEY ARE I KNOW IT'S QUITE INTIMIDATING TO LOOK AT SO MANY PAGES OF FINANCIAL STATEMENTS, BUT FINANCIAL STATEMENTS ARE JUST FOR THE FIRST FOUR PAGES. THEY ARE THE MAIN COMPONENTS.

THEY ARE THE STATEMENT OF FINANCIAL POSITION, THE STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS, STATEMENTS OF CHANGES IN NET FINANCIAL ASSETS AND STATEMENTS OF CASH FLOWS.

NOW THE REMAINING PAGES ARE JUST EXPLANATIONS AND SUPPORTING SCHEDULES TO THESE FOUR STATEMENTS.

SO THIS IS HOW I FIND IT EASIER TO READ.

SEPARATE THEM. HAVE THE FOUR ONES, THE MAIN ONES.

AND EVERY TIME THERE IS A NOTE REFERENCE, I GO BACK TO THOSE NOTES TO MAKE SURE THIS IS HOW I READ IT PROPERLY.

OTHERWISE I KNOW IT CAN BE VERY OVERWHELMING LOOKING AT SO MANY NUMBERS.

NOW THE STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS REPORTS ON THE REVENUES AND EXPENDITURES FOR THE FISCAL YEAR.

AS I MENTIONED EARLIER, THE CITY'S FISCAL YEAR RUNS FROM 1ST JANUARY TO 31ST OF DECEMBER.

IN 2022, THE TOTAL REVENUE GENERATED FROM PROPERTY TAXES, LAND SALES, OPERATING GOVERNMENT GRANTS, USER FEES, INTERESTS DEVELOPMENT LEVIES AND PERMITS WAS 61.6 TO 7.1 MILLION, AN INCREASE OF 1.9 FROM 2021.

THIS RISE WAS DUE TO INCREASES IN TAX RATES, ASSESSMENT GROWTH, USER FEES AND INTEREST RECEIVED ON INVESTMENTS.

ON THE OTHER HAND, THE TOTAL OPERATION EXPENSES WERE 60.8 MILLION.

AS COMPARED TO 2021, WHERE IT COSTS 64.7 MILLION TO RUN THE CITY.

THE MAJOR CAUSE OF THIS DECREASE IS DIRECTLY ATTRIBUTABLE TO THE ADJUSTMENT MADE TO THE LANDFILL CLOSURE AND POST-CLOSURE LIABILITY AMOUNTS UNDER THE SOLID WASTE FACILITY OPERATING EXPENSES.

AS A REMINDER, WITH THE ADDITIONAL WORK BEING UNDERTAKEN AT THE SOLID WASTE FACILITY, IT WAS DETERMINED THAT THE LIFE OF THE SITE HAS BEEN EXTENDED. AND AS SUCH, A LOWER AMOUNT THAN PREVIOUSLY RECORDED WAS NEEDED TO BE SET ASIDE TOWARDS CLOSURE AND POST-CLOSURE COSTS.

THIS INCREASE IN THE CAPACITY AT THE LANDFILL RESULTED IN A COST RECOVERY OF 7.3 MILLION IN OUR BOOKS.

HOWEVER, JUST A NOTE OF CAUTION THAT ESTIMATES OF FUTURE LANDFILL CLOSURE COSTS ARE SUBJECT TO SIGNIFICANT MEASURE UNCERTAINTY AND CHANGES IN ASSUMPTIONS.

AS OF DATE NORTHWEST TERRITORIES LANDFILL CLOSURE STANDARDS HAVE NOT BEEN ESTABLISHED BY REGULATORS.

SO THIS NUMBER CAN GO A LITTLE BIT UP, CAN GO DOWN, BUT I THINK IT SHOULD BE STABILIZED AT SOME POINT.

OVERALL, IN 2022, THERE WAS A SURPLUS OF 5.8 MILLION THAT WAS GENERATED.

I JUST WANTED TO POINT OUT THAT THE INTENT AT THE START OF EACH YEAR IS TO BREAK EVEN AND TO SHOW NEITHER DEFICIT OR IN EXCESS.

BUT IN THE EVENT THAT WE CANNOT BREAK EVEN, IT IS BETTER TO HAVE AN EXCESS THAN A DEFICIT.

THE MOST HIGH LEVEL COMPONENT OF THE CITY'S FINANCIAL STATEMENTS IS THE STATEMENT OF FINANCIAL POSITION, WHICH SUMMARIZES THE MUNICIPALITY'S ASSETS,

[00:15:07]

IT CORRESPONDS TO A PRIVATE SECTOR BALANCE SHEET, IN THAT IT PROVIDES A SNAPSHOT OF ASSETS AND LIABILITIES AT A SINGLE POINT IN TIME.

ALLOW ME TO HIGHLIGHT THE COMPONENTS THAT FORM PART OF A STATEMENT OF FINANCIAL POSITION, AS IT WILL PROVIDE MORE CLARITY IN UNDERSTANDING THE STATE STATEMENTS.

THE CITY'S FINANCIAL ASSETS ARE LARGELY CASH AND CASH EQUIVALENTS, WHERE CASH EQUIVALENTS ARE THINGS LIKE CASH INVESTMENTS, CASH HELD IN TRUST, DEFERRED REVENUE AND CASH DESIGNATED FOR RESERVES.

OTHER FINANCIAL ASSETS INCLUDE RECEIVABLES, GRANTS, TAXES, UTILITIES, LOCAL IMPROVEMENT CHARGES, AND LAND HELD FOR RESALE. PUT SIMPLY, FINANCIAL ASSETS OR ASSETS THAT ARE CASH OR THAT CAN BE EASILY CONVERTED TO CASH IN THE REGULAR OPERATIONS OF THE BUSINESS OR IN OUR CASE, MUNICIPALITY.

ON THE OTHER HAND, NON-CASH, NON-FINANCIAL ASSETS ARE ASSETS THAT ARE USED TO PROVIDE SERVICES AND WHICH ARE NOT, AND WHICH WE ARE NOT LOOKING TO CONVERT INTO CASH IN THE NORMAL COURSE OF OPERATION.

NOW, NON-FINANCIAL ASSETS ARE MAINLY TANGIBLE CAPITAL ASSETS AND ARE COMPRISES OF MUNICIPAL FACILITIES, BUILDINGS, ROADS, WATER AND SEWER INFRASTRUCTURE, LAND AND EQUIPMENT.

LIABILITIES, ON THE OTHER HAND, SHOWS THE FUNDS THAT THE CITY OWES TO OTHER PARTIES AS WELL AS ANY OF ITS FUTURE EXPENSE OBLIGATIONS. FOR EXAMPLE, THE SCHOOL TAXES THAT THE CITY COLLECTS ON BEHALF OF THE SCHOOL DIVISION.

THE LOANS IT TOOK TO COMPLETE VARIOUS PROJECTS, AND THE RESPONSIBILITY OF SETTING ASIDE FUNDS FOR THE CLOSURE AND POST-CLOSURE COSTS IN THE FUTURE OF THE SOLID WASTE FACILITY, ARE ALL LIABILITIES.

SHOWING A NET FINANCIAL ASSETS POSITION THAT IS, A POSITIVE FIGURE INDICATES THAT ALL MUNICIPALITIES THAT THE MUNICIPALITIES IS ABLE TO PROVIDE FUTURE SERVICES FROM EXISTING RESOURCES.

A NEGATIVE FIGURE KNOWN AS NET DEBT WILL SUGGEST THAT A CORPORATION WILL HAVE DIFFICULTY OPERATING WITH ITS EXISTING FUNDS AND WILL NEED TO INCREASE ITS REVENUES.

GIVEN THE IMPORTANCE OF THIS PERFORMANCE METRIC, THE FINANCIAL STATEMENTS ARE SHOWN ABOVE ALSO INCLUDE STATEMENTS OF CHANGE IN NET FINANCIAL ASSETS ANYWAY FUN FACT NET DEBT AND THE NET FINANCIAL ASSETS ARE ITEMS THAT ARE UNIQUE TO THE PUBLIC SECTOR.

FINANCIAL REPORTING AND YOU WILL NOT SEE THEM AS A LINE ITEM WHEN YOU'RE LOOKING AT A PRIVATE BUSINESS OR PRIVATE CORPORATIONS FINANCIAL STATEMENTS.

NOW FINALLY, THERE IS ACCUMULATED SURPLUS, WHICH I THINK IS ALWAYS A BIG SOURCE OF MISUNDERSTANDING.

WE WILL LOOK AT THIS COMPONENT ON ITS OWN IN ONE OF THE NEXT SLIDES.

BEFORE WE MOVE TO THE NEXT SLIDE, WHICH SHOWS THE CITY'S STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31ST, 2022 AND THE CHANGES FROM THE PREVIOUS YEAR. IT IS EXTREMELY IMPORTANT TO UNDERSTAND THAT THE REVIEW OF THE STATEMENT OF FINANCIAL POSITION SHOULD BE IN THE CONTEXT OF A LONG TERM VIEW OF THE CITY'S FINANCIAL HEALTH.

I LIKE TO PAUSE AT THIS MOMENT ALL THE TIME WHEN TRYING TO EXPLAIN BECAUSE YOU KNOW, PERSPECTIVE CAN GET BLURRED VERY EASILY, ESPECIALLY WHEN WE LOOK AT, YOU KNOW, BANK BALANCES OR HOW MUCH MONEY DO WE HAVE.

SO WE TEND TO I WOULD ENCOURAGE EVERYONE TO CONSIDER WHETHER THE CITY HAS THE NECESSARY ASSETS TO PROVIDE FUTURE SERVICES, AND WHETHER THEY ARE SUFFICIENT FUTURE REVENUES AND RESERVES TO COVER EXISTING AND FUTURE LIABILITIES.

ALL TOO OFTEN, WE HAVE SEEN MUNICIPALITIES RUN INTO FINANCIAL TROUBLE BECAUSE THEY ADOPT SHORT-TERMISM AS A LENS AND FAIL TO FULLY PREPARE.

WE KNOW FAIL TO PREPARE IS PREPARED TO FAIL.

NOW THE INTERNET IS FULL OF SUCH EXAMPLES AND YOU KNOW, WHENEVER YOU HAVE A CHANCE, JUST GOOGLE IT A LOT.

YOU'LL BE SURPRISED HOW MANY OF THESE ARTICLES COME AS A RESULT OF THAT SEARCH.

AND IT'S FUNNY ENOUGH, THE LAST ONE THAT I READ IS VERY CLOSE TO HERE TOWN OF MANNING IN ALBERTA.

THAT WAS PROBABLY 3 OR 4 YEARS AGO, WHERE THE PROVINCE OF ALBERTA HAD TO STEP IN AND TAKE CORRECTIVE MEASURES.

BUT ANYWAY, THAT WAS.

SO AS FOR THE STATEMENT, SORRY, I JUST KIND OF WENT BACK TOO FAST.

[00:20:06]

AS OF DECEMBER 31ST, 2022, THE CITY'S FINANCIAL ASSETS TOTALED 152.9 MILLION, AN INCREASE OF 30.5 MILLION FROM 2021. LIABILITIES AS WELL ROSE BY 7.1 MILLION FROM 71.5 MILLION IN 2021.

THIS MEANT OVER THE COURSE OF THE YEAR, THE CITY'S NET FINANCIAL ASSETS, TOTAL ASSETS, LESS LIABILITIES GREW TO 74.2 MILLION, WHILE THE NON FINANCIAL ASSETS TOTALED 288.6 MILLION.

AND FINALLY WE ADD THE NET FINANCIAL ASSETS.

AND THE NON-FINANCIAL ASSETS TOGETHER WE HAVE THE CITY'S ACCUMULATED SURPLUS WHICH FOR 2022 WAS 362.8 MILLION.

NOW ACCUMULATED SURPLUS IS OFTEN REFERRED TO AS THE NET WORTH.

AND IN THE PRIVATE SECTOR, THIS AMOUNT WOULD APPEAR ON THE BALANCE SHEET AS THE EQUITY.

NOW. YOU MIGHT SAY, KAVI, THIS IS GOOD AND DANDY, BUT YOU KNOW WHAT'S OKAY.

WHAT DOES ALL THIS MEAN? AND HOW DOES ACCUMULATED SURPLUS FITS INTO THE PUZZLE? GOOD QUESTION.

THE STARTING POINT TO AN UNDERSTANDING.

ACCUMULATED SURPLUS, I BELIEVE, IS TO KNOW HOW IT ARISES IN THE FIRST PLACE AND HOW IT GETS RECOGNIZED IN OUR RECORDS ON A YEARLY BASIS.

ACCUMULATED SURPLUS IS MADE UP OF THREE ELEMENTS.

THE FIRST ONE IS THE TOTAL AMOUNT BY WHICH CITY'S ASSETS EXCEEDED ITS LIABILITIES.

RESTRICTED RESERVES AND THE ACCUMULATED EXCESS OF REVENUES OVER EXPENSES FROM PRIOR YEARS.

SORRY. MY MOUSE IS PLAYING UP.

NOT A VERY GOOD DAY.

NOW LET'S LOOK AT THE.

FOR EXAMPLE, IN 2022, THE ANNUAL SURPLUS WAS 30.8 MILLION, WHICH WAS INFLUENCED BY THE FACT THAT WE HAD 6.3 MILLION IN EXCESS FROM OPERATIONS 27.4 MILLION IN GOVERNMENT GRANTS AND 2.9 MILLION IN MINOR CAPITAL EXPENSE.

ON A SIDE NOTE, IT IS IMPORTANT TO REALIZE THAT THIS EXCESS DOES NOT MEAN THAT THE CITY BUDGETED FOR A SURPLUS IN 2022 BY INTENTIONALLY PLANNING FOR MORE REVENUES THAN EXPENDITURES.

THIS EXTRA ARISES BECAUSE OF ECONOMIC AND OPERATIONAL UNCERTAINTIES OVER THE FISCAL YEAR.

SOMETIMES WE HAVE SURPLUSES AND SOMETIMES DEFICITS, BUT AS I DID MENTION, IT'S BETTER TO BE SITTING ON THE SURPLUS SIDE THAN THE DEFICIT.

AS AN EXTENSION TO THE PREVIOUS SLIDE, THE FUN ACTIVITIES AND CHANGE IN FUND BALANCE SHOWS HOW THE 30.8 MILLION ANNUAL SURPLUS WAS ALLOCATED WITHIN THE DIFFERENT FUNDS THAT WE MENTIONED EARLIER.

JUST AS AN FYI, REPORTING FUND BALANCE INFORMATION WITHIN FINANCIAL STATEMENTS IS UNIQUE TO THE PUBLIC SECTOR.

THIS IS THE CASE BECAUSE PERFORMANCE OBJECTIVES OF A CITY LIKE OURS EXTEND BEYOND PROFITABILITY, AND THE FINANCIAL STATEMENTS ALONE CANNOT TELL THE FULL STORY. ALSO, AS A CITY, WE HAVE A GREATER RESPONSIBILITY TO PLAN FOR THE FUTURE, AND WE DO THIS THROUGH THESE FUNDS.

NOW BEFORE WE MOVE FURTHER AHEAD, JUST A LITTLE REMINDER OF WHAT FUNDS WE ARE REFERRING TO.

MANY OF THE CITY'S REVENUES ARE COLLECTED OR OBTAINED FOR SPECIFIC PURPOSES, AND EXPENDITURES MUST BE MATCHED TO THESE PURPOSES.

THE CITY USES A NUMBER OF FUNDS ESTABLISHED BY ITS FINANCIAL ADMINISTRATION BYLAW TO DO THIS.

THE GENERAL FUND IS USED FOR THE PROVISION OF DAY TO DAY SERVICES AND AS SUCH, AS FIRE, TRANSIT, AMBULANCE, AND THE MAINTENANCE OF PARKS, RECREATION FACILITIES, ROADS AND SIDEWALKS.

TYPICALLY ABOUT 75% OF THE MONEY NEEDED TO.

75% OF THE MONEY NEEDED TO PROVIDE THESE SERVICES COMES FROM PROPERTY TAXES, WHILE USER CHARGES CONTRIBUTE MOST OF THE BALANCE.

THE CAPITAL FUND PAYS FOR THE ACQUISITIONS THAT SUPPORT THE LONG TERM DELIVERY OF PROGRAMS AND SERVICES.

MOST OF THE MONEY IN THIS FUND COMES FROM OTHER ORDERS OF THE GOVERNMENT.

THE SOLID WASTE MANAGEMENT FUND COVERS THE COST OF HANDLING THE COMMUNITY'S GARBAGE.

ABOUT ONE THIRD OF ITS REVENUE COMES FROM THE ASSOCIATED MONTHLY CHARGES ON WATER BILLS, WHILE TWO THIRDS COME FROM THE TIPPING FEES CHARGED AT

[00:25:08]

THE WATER AND SEWER FUND IS USED TO MAINTAIN AND OPERATE THE INFRASTRUCTURE RELATED TO WATER DISTRIBUTION AND SEWAGE DISPOSAL.

ALMOST ALL OF ITS REVENUES COME FROM MONTHLY WATER BILLS.

THE LAND DEVELOPMENT FUND SUPPORTS THE ACQUISITION AND DEVELOPMENT OF LAND FOR RESALE.

ITS REVENUES COME FROM LAND SALES AND LEASES, AND FINALLY, THE SERVICE CONNECTION FAILURE SYSTEM FUND HELPS PROPERTY OWNERS PAY FOR REPAIRS TO WATER AND SEWER LINES BETWEEN CUSTOMER BUILDINGS AND CITY MAINS.

THE MONEY COMES FROM FEES COLLECTED ON MONTHLY WATER BILLS.

NOW COMING BACK TO THE ANNUAL SURPLUS OF 30.8 MILLION, IT WILL BE ADDED TO LAST YEAR'S ACCUMULATED SURPLUS.

TO BALANCE.

SORRY. CAN I JUST READ IT BACK AGAIN? NOT A VERY GOOD DAY, I DID SAY.

NOW, COMING BACK TO THE ANNUAL SURPLUS OF 30.8 MILLION, IT WILL BE ADDED TO LAST YEAR'S ACCUMULATED SURPLUS BALANCE TO GIVE THE NEW NET WORTH OF THE CITY. AT THIS POINT, YOU MIGHT STILL HAVE SOME DOUBTS AND SAY KAVI, ALL IS WELL.

OKAY, I UNDERSTAND WHAT YOU'RE TRYING TO TELL US ABOUT ACCUMULATED SURPLUS, HOW IT ARISES, BUT CAN WE USE IT TO FINANCE OPERATIONS OF THE MUNICIPALITY? BECAUSE $363 MILLION THAT IS A HUGE MOOLAH SITTING AND DOING NOTHING.

WELL THE ANSWER IS NO BECAUSE THE 363 MILLION IS THE CONSOLIDATED AMOUNTS OF ALL FUNDS AND INVESTMENTS IN TANGIBLE CAPITAL ASSETS.

IT CONSISTS OF BOTH CASH AND NON-CASH ITEMS. A GOOD TIMING BECAUSE OUR NEXT SLIDE WILL SPEAK ABOUT THE CITY'S CASH POSITION.

NOW THE CITY'S CASH POSITION IS REFLECTED IN THE STATEMENT OF CASH FLOWS.

YOU'LL FIND IT ON THE PAGE 19 OF THE FINANCIAL STATEMENTS.

THIS STATEMENT IDENTIFIES WHERE CASH CAME FROM, HOW CASH WAS USED, AND PROVIDE DETAILS ON CHANGES TO CASH AND CASH EQUIVALENTS SINCE THE LAST REPORTING PERIOD.

AT DECEMBER 31ST, 2022, THE CITY HAD $87.1 MILLION IN UNRESTRICTED FUNDS.

WHILE 34.3 MILLION WAS RESTRICTED.

OUT OF THE 87.1 MILLION, 8.5 MILLION IS HELD IN A SEPARATE INVESTMENT ACCOUNT TO GENERATE SOME ADDITIONAL INTEREST INCOME. NOW, THIS IS NOT AN UNCOMMON PRACTICE AMONG MUNICIPALITIES IN CANADA, AS IT IS A GOOD CASH MANAGEMENT POLICY TO MAKE FUNDS WORK. AS PART OF THE RESTRICTED FUNDS THERE IS CASH THAT IS BEING HELD IN TRUST FOR THE FIREFIGHTERS TRAINING ALTERNATIVE MEASURES AGREEMENT AND THE TWIN PINE HILL ESCROW AGREEMENTS.

DEFERRED GRANT MONEY OF 24.1 MILLION, 10.1 MILLION DEDICATED TO VARIOUS MUNICIPAL RESERVES.

HAVING 121.4 MILLION IN THE CITY'S BANK ACCOUNT IS AMAZING, IF YOU ASK ME.

BUT IS IT TOO MUCH AS WE MAY THINK? CARRYING SUCH AN AMOUNT NOT ONLY BRINGS A FEEL GOOD FACTOR, BUT ALSO LOTS OF MISUNDERSTANDINGS AND FALSE EXPECTATIONS.

WE MIGHT HAVE FOLKS LOOKING AT THIS AND SAYING, YOU KNOW, THIS IS A LOT OF MONEY THAT CAN BE SPENT MAYBE, I DON'T KNOW, HEATED SIDEWALKS, HEATED ROADS, OR EVEN BETTER, I DON'T KNOW, 25% RAISE IN WAGES FOR ALL STAFF.

BUT CAN WE DO THIS? I MEAN, ALL OF THESE ARE VERY LEGITIMATE QUESTIONS WHEN YOU LOOK AT THOSE NUMBERS.

RIGHT. BUT CAN WE DO THIS? I UNDERSTAND WHEN WE MENTION 87.1 MILLION IN UNRESTRICTED FUNDS.

ALARMS, BELLS STARTS RINGING.

BUT MOST OF THESE FUNDS ARE COMMITTED.

YOU KNOW, THAT'S THE WORD WE DO HAVE.

IT'S EASY WHEN YOU LOOK AT THE BALANCE WE HAVE.

WE HAVE THE CASH OUT OF IT.

WE HAVE RESTRICTED UNRESTRICTED.

UNRESTRICTED THIS COMMITTED AND UNCOMMITTED.

NOW FOR EXAMPLE, WE DO HAVE 42 MILLION.

I DID SPEAK ABOUT THE 87.1 MILLION IN UNRESTRICTED OUT OF THAT.

WE NEED TO THINK ABOUT THE OPERATIONS OF THE MUNICIPALITY, HOW THIS IS WHAT'S GOING TO FUND THE OPERATIONS.

NOW, WE DO HAVE 42 MILLION IN CURRENT LIABILITIES THAT WE NEED TO MAKE PROVISIONS FOR IN CASE THEY BECOME DUE TOMORROW.

THESE CURRENT LIABILITIES INCLUDE, LIKE ALL THE ACCOUNTS PAYABLES, ALL THE BILLS AND ACCRUED EMPLOYEE BENEFITS.

[00:30:05]

JUST TO GIVE YOU AN IDEA, IN 2022, WE PAID 11.7 MILLION IN INVOICES, BUT ONLY RECEIVED 7.9 MILLION IN FUNDING BACK.

SO THIS IS CALLED A TIMING DIFFERENCE OF HOW THE REPORTING [INAUDIBLE] GRANT GOES.

SO YOU NEED TO PAY FIRST AND THEN YOU WAIT AND THEN YOU GET THE MONEY BACK.

NOW SOMETIMES YOU GET IT QUICK.

SOMETIMES IT CAN STRADDLE OVER YEARS MONTH TO GET THEM BACK.

IT JUST DEPENDS OF HOW GOVERNMENTS ARE MOTIVATED TO PAY OUT MONEY NOW.

SO WHEN WE PUT ALL THIS INTO PERSPECTIVE BRINGS BACK THE QUESTION IS 87.1 ENOUGH? NOW YOU TAKE OUT THE 45, 42 MILLION I MENTIONED IN TERMS OF LIABILITIES THAT CAN BECOME DUE TOMORROW.

IS IT ENOUGH? IS IT TOO MUCH? WELL, IF YOU START SUBTRACTING, I DON'T THINK IT'S ENOUGH FOR A MUNICIPALITY OF THIS SIZE.

NOW THE REASON I SAY THAT IS IT IS EXTREMELY IMPORTANT FOR A CITY OF OUR SIZE TO HAVE FUNDS AVAILABLE ON HAND TO PAY BILLS WHEN THEY COME DUE BECAUSE YOU DON'T WANT, YOU KNOW, RUMORS LIKE, YOU KNOW, PEOPLE START TALKING AND SAY, WELL, WE DON'T HAVE MONEY.

YOU KNOW, IT TAKES VERY LITTLE TO START ANYTHING.

AND IT'S VERY DIFFICULT TO STOP THAT.

NOW YOU'RE DIRECTING RESOURCES TOWARDS FIGHTING THAT WHERE YOU SHOULD BE DOING SOMETHING MORE MEANINGFUL TOWARDS THE DEVELOPMENT OF THE CITY.

NOW WE ARE FINDING HOW CRITICAL THESE WORKING FUNDS, AS I CALL THEM, ARE PROVING TO BE IN CURRENT TIMES OF INFLATIONARY PRESSURES, CLIMATE UNCERTAINTIES AND OTHER MARKET RELATED CHALLENGES.

NOW IS 87.1 TOO MUCH CASH? I WILL JUST LEAVE THE ANSWER OPEN.

BUT I KNOW WHEN I START DOING THE SUBTRACTION, IT'S NOT.

WITH CASH THE OTHER NOW MOVING ON WITH CASH THE OTHER TWO ITEMS THAT WE NEED TO KEEP AN EYE ON IS OUR DEBT LEVEL AND OUR PROJECTS CURRENTLY UNDER CONSTRUCTION. AT DECEMBER 31ST, 2022, WE HAD 30.7 MILLION IN LOANS OUTSTANDING.

NOW THE BALANCES REMAINING AT 31ST DECEMBER 2022 WERE AS FOLLOWS.

WE DID HAVE $49,000 NOW, WHICH HAS BEEN PAID OFF.

WE PAID IT OFF IN MAY 23, $49,000.

THAT WAS FOR PHASE ONE OF MULTIPLEX.

WE DO HAVE FREE LOANS, COMBINED TOTAL OF 10 MILLION, REPAYABLE IN 2028 THAT WE TOOK FOR THE NEW WATER TREATMENT PLANTS.

WE DO HAVE 9.8 MILLION, REPAYABLE IN JULY 2037 FOR THE NEW AQUATIC CENTER.

AS OUTSTANDING WE DO HAVE 10.6 MILLION, WHICH IS REPAYABLE IN MAY 2038.

WE TOOK THIS FOR THE LOCAL IMPROVEMENTS AT THE MOBILE HOME PARK.

AND WE DO HAVE $200,000, REPAYABLE IN JANUARY 2029, WHICH WE TOOK FOR THE LOCAL IMPROVEMENTS IN NIVEN LAKE SUBDIVISION.

NOW ALL THESE LOANS WE HAVE THEM WITH TD BANK.

NOW THE QUESTION THAT PROBABLY SOMEONE MIGHT ASK, THAT'S A LOT OF MONEY TO BE TAKEN WITH JUST ONE BANK.

DO WE GO OUT AND GIVE OTHER BANKS THE EQUAL OPPORTUNITY TO BID ON THEM? YES WE DO.

THE ONLY REASON TD BANK GOT ALL THESE LOANS APPLICATIONS IS BECAUSE THEY WERE THE ONLY ONES WHO COULD OFFER US A FIXED RATE UNDER THE SWAPS FOR 15 YEARS.

SO I DO KNOW ANOTHER BANK DID COME IN, BUT THEY TRIED, BUT THEY COULDN'T PROVIDE FOR THAT LONG A PERIOD OF TIME.

SO THAT'S WHY WE ARE WITH ALL OUR LOANS ARE WITH TD.

NOW WE'RE COMING BACK TO THE LONG TERM DEBT.

AS YOU WILL NOTICE, THE DEBT HAS BEEN AT A VERY STABLE LEVEL.

OVER THE LAST FIVE YEARS.

THIS IS WHEN YOU LOOK AT THE, WHEN I LOOK AT THE GRAPH, I THINK IT'S GOOD.

IT'S NOT SHOWING WHERE YOU WHEN ALARM BELL STARTS RINGING, WHEN YOU SEE SPIKES LIKE GOING UP AND DOWN.

THAT'S NOT VERY GOOD.

BUT THIS GRAPH IS AMAZING IF YOU ASK ME.

VERY STABLE.

STABLE IS BORING.

BUT THAT'S HOW WE LIKE IT.

ANOTHER ELEMENT THAT IS IMPORTANT IS THE PROJECTS UNDER CONSTRUCTION, BECAUSE THEY ARE VULNERABLE TO SUPPLY CHAIN ISSUES, INFLATION AND OTHER EVENTS THAT

[00:35:09]

AT 31ST DECEMBER 2022.

WE HAD 18.5 MILLION AS WORK IN PROGRESS PROJECTS.

OUT OF THE 18.5 MILLION, 12.3 MILLION RELATES TO THE AQUATIC CENTER, 2.7 MILLION WORTH OF PAVING AROUND THE CITY, 1 MILLION FOR THE SUBMARINE LINE PROJECT.

AND THE REMAINING 2.5.

MILLION ARE FOR VARIOUS PROJECTS, AND MOST OF THESE PROJECTS WILL BE COMPLETED BY 2025.

AND THIS NUMBER AND THE GRAPH AS WELL, BECAUSE IT IS A TRANSIT ACCOUNT, THE AMOUNT GOES UP AND DOWN BECAUSE THE AMOUNTS THAT THE PROJECT STAYS THERE AS LONG AS THEY ARE UNDER CONSTRUCTION.

ONCE THEY'RE COMPLETED, THEY ARE TAKEN OUT OF IT COMPLETION.

PUT WHEREVER THEY NEED TO BE UNDER THE DEPARTMENT THAT NEEDS TO BE.

NOW, HAVING A BIG AMOUNTS IN THIS ACCOUNT IS IS GOOD BECAUSE IT DOES SHOW YOU WE ARE DOING SOMETHING AMAZING.

THINGS ARE ON THE GO.

WE'RE DOING DEVELOPMENT PROJECTS.

NOW OVERALL, THE CITY HAD A GOOD FINANCIAL YEAR IN 2022, BUT AS WE SPEAK, WE ALREADY KNOW THAT 2023 HAS BEEN A CHALLENGING YEAR AND WE ARE BRACING OURSELVES FOR SOME TOUGH FINANCIAL IMPACTS AS A RESULT.

JUST TO MENTION A FEW OF THESE DIFFICULTIES THAT WE ARE EXPECTING.

ON AVERAGE, THE CITY'S OPERATING EXPENSES HAVE INCREASED BY 3.2% PER YEAR.

WE EXPECT THIS TREND TO CONTINUE AS GENERAL COSTS CONTINUE TO RISE DUE TO INFLATION.

STAFFING COSTS ARE EXPECTED TO ESCALATE AS AND WHEN NEW FULL TIME POSITIONS ARE INTRODUCED TO MAINTAIN AN ADEQUATE LEVEL OF SERVICE.

AS A REMINDER, WE WILL ALSO BE ENTERING IN NEGOTIATIONS WITH THE DIFFERENT COLLECTIVE BARGAINING UNITS SHORTLY.

AS ALREADY MENTIONED, THE RECENT WILDFIRES HAVE IMPACTED OUR FINANCES AND WE ARE ANXIOUSLY WAITING TO KNOW THE FINAL COST OF THIS EVENT. HOWEVER, IN GENERAL THE WEATHER HAS BECOME UNPREDICTABLE AND THIS IS USUALLY NOT A VERY GOOD SIGN TOO FOR PLANNING AND FINANCE. IN 2022, AN INCREASE IN DEMAND FOR EMERGENCY AND MUNICIPAL ENFORCEMENT SERVICES RESULTED IN PUBLIC SAFETY WITNESSING A SURGE IN OPERATION COSTS.

WHILE THE CITY CONTINUES TO INCREASE ITS DELIVERY OF EMERGENCY MEDICAL SERVICES, TRADITIONAL FIRE SERVICES, AND OTHER COMPONENTS OF PUBLIC SAFETY SERVICES THE COSTS ASSOCIATED WITH DELIVERY OF THESE KEY SERVICES ARE EXPECTED TO CONTINUE ON AN UPWARD MOVEMENT.

WHILE MINOR CAPITAL EXPENSES WILL CONTINUE TO FLUCTUATE FROM YEAR TO YEAR, IT IS EXPECTED TO BE HIGHER THAN 2022.

NOW WITH THIS, [INAUDIBLE] I DON'T HAVE ANY ANY MORE TO TELL YOU.

SO THANK YOU VERY MUCH FOR YOUR PATIENCE.

AND I LOOK FORWARD TO ANY QUESTIONS THAT YOU MAY HAVE.

THANK YOU. THANK YOU.

THOUGHT THE ANIMATION AT THE END WAS SPIFFY.

I HAVEN'T SEEN THOSE CURTAINS BEFORE.

AND IF YOU WANT KAVI, YOU CAN TAKE A SEAT IF IT'S EASIER TO ANSWER QUESTIONS THERE.

SO OPENING IT UP TO QUESTIONS, COMMENTS, DISCUSSION ON THE FINANCIAL STATEMENTS.

COUNCILLOR MCLENNAN. THANK YOU VERY MUCH.

I JUST HAVE ONE QUESTION.

THANK YOU VERY MUCH FOR THE PRESENTATION.

DEFINITELY HELPFUL.

MY ONE QUESTION IS JUST THE PROJECTS UNDER CONSTRUCTION SHOWING THE 18 POINT SOMETHING MILLION DOLLARS THERE, THAT WAS MONEY SPENT IN 2022 ON PROJECTS UNDER CONSTRUCTION? MS. BASSI-KELLETT. THANK YOU VERY MUCH, MR. PANDOO. THAT IS CORRECT.

OKAY. THANK YOU VERY MUCH. YEAH, YEAH.

HELPFUL TO SEE ALL THAT AND THE EXPLANATION.

AND I'D BE CURIOUS WHEN WE DO BUDGET DELIBERATIONS AND START LOOKING AT THE BUDGET, WHAT MONEY IS NEEDED TO COMPLETE THE PROJECTS THAT WE'VE ALREADY COMMITTED TO IS SOMETHING THAT I'M SORT OF WONDERING ABOUT.

AND. YEAH, AND WHAT MONEY WOULD BE NEEDED TO COMPLETE PROJECTS THAT WE ARE DECIDING ON WHETHER OR NOT TO COMMIT TO, ARE FIGURES THAT I'LL BE LOOKING FOR IN BUDGET DELIBERATIONS.

THANK YOU. COUNCILLOR FEQUET.

THANKS, MADAM CHAIR.

A PROCESS QUESTION AND THEN 4 OR 5 MORE DETAILED ONES.

I KNOW WITH LARGER ORGANIZATIONS LIKE TYPICALLY $10 MILLION AND UP, WHICH OBVIOUSLY THE CITY CERTAINLY FALLS INTO AS A BEST PRACTICE DURING THEIR ANNUAL AUDIT PROCESS THEY SOMETIMES PICK A TOPIC OR SOMETIMES A COUPLE OF TOPICS TO DO A DEEPER DIVE INTO.

SOMETIMES PEOPLE REFER TO IT AS LIKE A FORENSIC AUDIT.

[00:40:03]

YES WE DO. MS. BASSI-KELLETT. THANK YOU VERY MUCH.

YES, THAT'S ABSOLUTELY THE WAY THINGS ARE HANDLED BECAUSE THAT HELPS WITH THE SPOT AUDITS.

WE KNOW THAT WE DO THIS TYPICALLY WITH THE ON THE ADVICE OF THE AUDITORS THEMSELVES, THAT THEY WILL LOOK AT THINGS WHERE THEY KNOW THERE ARE TRENDS HAPPENING AND THEY WILL MAKE A DETERMINATION ON WHERE THERE SHOULD BE A DEEPER DIVE.

MR. PANDOO ANYTHING YOU'D LIKE TO ADD? NO YOU SAID EVERYTHING THAT IS.

THANK YOU. THANKS FOR THAT.

AND THEN DOES THE AUDIT COMMITTEE HAVE ANY ROLE IN DETERMINING THOSE TOPICS FOR THE DEEPER DIVES? YEAH, THE AUDITORS COME AND PRESENT WHAT THEY WOULD LIKE TO PROPOSE.

AND SO AUDIT COMMITTEE COULD SAY, WHAT ABOUT THIS? WHAT ABOUT THAT? BUT MS. BASSI-KELLETT ANYTHING FURTHER TO ADD? THANK YOU VERY MUCH.

YEAH. WE LOOK TO THE EXPERTISE OF THE AUDITORS.

THEY'RE LOOKING AT THIS ACROSS THE BOARD.

BUT CERTAINLY IF THERE IS ANYTHING THAT THE AUDIT COMMITTEE THEMSELVES HAVE SEEN IN THEIR OWN PERSONAL EXPERIENCE OR THAT THEY HAVE INSIGHTS ON THOSE SUGGESTIONS ARE ALWAYS WELCOME. THANK YOU. GREAT.

THANKS. NEXT QUESTION.

I WAS JUST WONDERING ON ONE OF THE SLIDES REGARDING THE SURPLUS, KAVI I WAS WONDERING IF YOU COULD ELABORATE ON THE CAUSE OF THE 12.3 MILLION INCREASE IN THE SOLID WASTE FUND, AND APOLOGIES IF YOU PRESENTED ON THIS AND I MISSED IT IF YOU MENTIONED WHY.

MS. BASSI-KELLETT OVER TO YOU, MR. PANDOO. SO DID YOU MENTION THE LIABILITY FOR THE LANDFILL CLOSURE AND POST CLOSURE COSTS? SO. HOW TO EXPLAIN IT SIMPLY.

SO EVERY YEAR THERE IS WE DO GO THROUGH A PROCESS TO RECOGNIZE WHAT IT WOULD COST TO SET ASIDE FUNDS FOR ANY EVENTUAL CLOSURE OF THE LANDFILL.

NOW, A DETERMINATION WAS DONE IN 2022 BECAUSE WORK HAS BEEN ONGOING AT THAT SITE TO IMPROVE ITS, I GUESS, ITS EFFICIENCY AND TRY TO EXTEND THE LIFE.

BASED ON THAT, THE AUDITORS FOUND THAT, YOU KNOW, THE AMOUNT THAT WE PREVIOUSLY WE WERE SETTING ASIDE WAS HIGHER THAN WHAT WE SHOULD BE SETTING ASIDE.

SO THEY MADE THE ADJUSTMENT, AND THAT ADJUSTMENT RESULTED IN THAT 7 MILLION OR SO IN SAVINGS BETWEEN INVERTED COMMAS.

PERFECT. THANK YOU.

SO HOW MUCH DO WE CURRENTLY HAVE SET ASIDE FOR THE NEW AND THE OLD LANDFILLS AT THIS TIME? MS. BASSI-KELLETT. I'LL SEE IF MR. PANDOO AND HIS TEAM ARE ABLE TO PULL THAT INFORMATION TOGETHER.

PERHAPS WE'LL COME BACK TO THIS.

THANK YOU.

OH, PERHAPS MR. GREENCORN, AND WOULD LIKE TO MAKE A COMMENT.

AND MR. PANDOO AS WELL.

LOOK AT THAT. I'M GOING FIRST.

THE DIFFERENCE BETWEEN THERE'S TWO.

THERE'S TWO WAYS THOSE ARE ADMINISTERED.

THE OLD LANDFILL FUND NEVER HAD A LIABILITY SET UP WITH IT BECAUSE IT WAS BUILT IN 69.

SO BECAUSE OF THAT, IT SHOWS THAT IT'S IN A NEGATIVE BALANCE.

SO IT'S NOT TECHNICALLY MONEY.

THAT'S THE BALANCE THAT WOULD BE REQUIRED IF WE WERE TO CLOSE THE LANDFILL TOMORROW AND CAP IT ACCORDING TO STANDARDS FOR CLOSURE.

THE NEW LANDFILL CELLS IMMEDIATELY STARTED ACCUMULATING LANDFILL LIABILITY AS THEY'RE BUILT.

SO THEY'RE NOT IN A NEGATIVE DEFICIT SIMILAR TO THE OLD LANDFILL.

BECAUSE WE STARTED WE STARTED ACCOUNTING FOR THAT AS SOON AS THEY WERE BUILT.

SO THAT'S THE REASON FOR THE TWO DISCREPANCIES IN THE IN THE LANDFILL FUND, THE OLD LANDFILL AND THEN THE NEW LANDFILLS ARE TREATED A BIT DIFFERENTLY.

I'LL HAVE TO RELY ON MR. PANDOO FOR THE EXACT FIGURES OF ACCUMULATED COSTS, BUT FOR EACH ONE.

BUT THAT'S THE HISTORY BEHIND WHY THOSE ARE TWO HANDLED DIFFERENTLY.

THANKS. YEAH.

IF THE LANDFILL NOTES IN THE FINANCIAL STATEMENTS, YOU'LL FIND THEM UNDER NOTE 13.

SO FOR THE OLD LANDFILL SITE WE HAVE 12.7 MILLION.

AND THE NEW LANDFILL WE HAVE 5.5 MILLION.

JUST TO CLARIFY, THOSE ARE THE ESTIMATED COSTS.

THAT'S NOT WHAT'S BEING HELD, IS IT? NO. THESE ESTIMATED COSTS? YES. YEAH.

AND SORRY, JUST TO PROVIDE A BIT MORE CONTEXT, WHEN I LOOKED AT THE FINANCIALS, I NOTICED THE 2.5 AND THE 2.8 MILLION RESPECTIVELY FOR THE OLD AND THE NEW BEING HELD.

AND NOW WITH THE UPDATED LIFE EXPECTANCY OF BOTH OF THESE FACILITIES.

[00:45:03]

I WAS MOSTLY JUST TRYING TO FIGURE OUT THE NUMBERS, AND I RECOGNIZE THIS IS THE 2022 REPORT, AND IT SOUNDS LIKE A MORE CURRENT CLOSURE ESTIMATE WAS CONDUCTED IN JUNE 2023. SO I WAS JUST CURIOUS IF WE'RE ALSO GOING TO HAVE THE UPDATED EXPECTED COSTS WHEN WE'RE DOING BUDGET DELIBERATIONS FOR IN JANUARY, BECAUSE I RECOGNIZE THESE MAY NOT BE THE CURRENT ESTIMATED COST, OR MAYBE THEY ARE.

MAYBE WE DID TAKE THEM FROM THE 2023 REVIEW.

MS. BASSI-KELLETT. THANK YOU VERY MUCH.

WE WILL BE WORKING TO INCORPORATE AS MUCH CURRENT INFORMATION AS WE CAN.

MR. PANDOO. THAT IS CORRECT.

WE WILL HAVE REVISED NUMBERS WHEREVER WE NEED TO REVISE IT FOR BUDGET.

THANK YOU. COUNCILLOR COCHRANE.

THANK YOU SO MUCH, MADAM CHAIR.

AND THANK YOU, KAVI, FOR THE PRESENTATION.

AND THANK YOU TO MY COLLEAGUES FOR BEING NERDS OF THE FIRST AND HIGHEST ORDER, ESPECIALLY TO COUNCILLOR MCLENNAN, WHOSE ECONOMICS DEGREE IS COMING INTO FRONT AND CENTER THESE DAYS. ONE REAL QUESTION I HAVE IS WITHIN SIGNIFICANT TRENDS.

COULD YOU ELABORATE UPON THE PUBLIC SAFETY SERVICES INCREASE THAT WE'RE SEEING? MISS BASSI-KELLETT.

THANK YOU VERY MUCH FOR THIS QUESTION.

I WILL TURN IT TO MR. PANDOO AND POSSIBLY ALSO TO MR. MCLEAN, WHO MAY HAVE SOME THINGS TO WEIGH IN ON, BUT WE HAVE SEEN THAT OUR EMERGENCY RESPONSE OVERALL DURING 2023 WAS A SIGNIFICANT.

WE HAVE SEEN AS WELL THAT OUR EMS CALLS ARE HAVING A FINANCIAL IMPACT WHILE THE ACTUAL NUMBER OF CALLS MAY BE REASONABLY CONSISTENT AND IN FACT GOING DOWN, WE DO FIND THAT BECAUSE WE HAVE SOME STAFF VACANCIES IN THE YELLOWKNIFE FIRE DIVISION AND IN OUR EMS RESPONSE, THAT THAT REQUIRES OVERTIME, WHICH OF COURSE RAISES OUR COSTS.

I'LL ASK MR. PANDOO AND MR. MCLEAN IF THEY HAVE ANYTHING THEY'D LIKE TO ADD ON THAT.

SORRY, I CAN ONLY RELATE TO THE NUMBERS BASED ON 20 PREVIOUS 2020 2021.

THE TREND IS SHOWING THAT WE ARE.

THERE IS A LOT OF DEMAND FOR THESE EMERGENCY SERVICES.

I DON'T REALLY HAVE THE EXACT DETAILS.

I HAVE THE GLOBAL NUMBERS PER DEPARTMENT, BUT I CAN CERTAINLY COME BACK TO COUNCIL IF THEY NEEDED TO HAVE MORE SPECIFIC AND DETAILED NUMBERS. YEAH.

THANKS FOR THE QUESTION. WHAT WE'RE SEEING IN PARTICULAR, PUBLIC SAFETY IN THE FIRE DIVISION IS WHILE OUR OVERALL NUMBER OF RESPONSES HAS NOT SIGNIFICANTLY INCREASED, WHAT WE DO HAVE IS WE HAVE QUITE A NUMBER OF STAFF VACANCIES.

WE DO HAVE MINIMUM STAFFING REQUIREMENTS ON OUR PLATOON LEVELS, ON OUR DUTY CREW LEVELS THAT WE ARE COMMITTED TO MEETING AS PER OUR LEVEL OF SERVICE THAT WE HAVE IN PLACE. SO OFTEN WHEN WE DON'T HAVE THE FULL TIME STAFF TO FILL THOSE DUE TO VACANCIES, LEAVE SHORT TERM DISABILITY, THINGS OF THAT NATURE.

WE FILL THOSE VACANCIES WITH OVERTIME AND THIS YEAR WE HAVE SEEN SOME SIGNIFICANT OVERTIME COSTS.

THANK YOU. THE OTHER THING FOR EXPENSES WOULD GO UP WAS THE NUMBER OF FIREFIGHTERS HAS BEEN INCREASING OVER THE PAST NUMBER OF YEARS.

SO FROM THE NUMBERS PERSPECTIVE, THAT'S WHERE YOU'D SEE AN INCREASE IN EXPENSES.

THANK YOU SO MUCH. THAT BASICALLY ANSWERS ALL MY QUERIES.

THANK YOU.

COUNCILLOR HENDRICKSEN, DID YOU HAVE ANY QUESTIONS, COMMENTS OR DISCUSSION? NOPE. THANK YOU, MAYOR ALTY I KIND OF GO WITH I WAS VERY HAPPY TO HEAR KAVI SAY PAGE 13.

THAT WAS WHERE MY EYES WENT FIRST.

SO HAPPY DAYS.

I'M GOOD. THANKS.

THANK YOU.

I JUST HAD A FEW QUESTIONS.

SO THE ASSET RETIREMENT OBLIGATION.

SO THIS STANDARD IS BEGINNING ON FISCAL PERIODS BEGINNING ON OR AFTER APRIL 1ST, 2022.

AND OUR FISCAL PERIOD BEGINS JANUARY 1ST, 2022.

HOWEVER, WE COULD BE EARLY ADOPTERS.

SO JUST WONDERING, WAS THAT OBLIGATION IN EFFECT FOR 2022 FINANCIAL STATEMENT, OR DID WE BEGIN THAT IN 2023? MS. BASSI-KELLETT I'LL ASK MR. PANDOO TO RESPOND TO THIS.

THANK YOU.

NO. THEY WILL BEGIN IN 2023.

OKAY. THANK YOU.

AND I BELIEVE KPMG WAS THE ONE THAT GOT OUR, GOT THE CONTRACT ON DOING THIS WORK.

AND I GUESS JUST LOOKING AHEAD AT BUDGET 2024.

NOT A QUESTION THAT HAS TO BE ANSWERED NOW, BUT JUST WONDERING IF THERE WILL BE AN IMPACT LIKE WE SAW WITH WHEN WE HAD TO START ACCOUNTING FOR THE SOLID WASTE

[00:50:05]

SO JUST WONDERING IF WE ANTICIPATE AN IMPACT ON OUR BUDGET IN 2024 DUE TO THIS OBLIGATION, AND IF SO, WHAT FUND WOULD IT IMPACT? GENERAL FUND.

CAPITAL FUND? ANOTHER FUND AGAIN, IF ADMIN NEEDS A BIT OF TIME TO BRING THAT BACK.

BUT JUST WONDERING WHAT THIS NEW OBLIGATION IS GOING TO HAVE FOR IMPACT.

MS. BASSI-KELLETT. THANK YOU VERY MUCH FOR THE QUESTION, MADAM CHAIR.

I THINK WELL I'LL ASK MR. PANDOO IF HE WOULD LIKE TO RESPOND.

THANK YOU. WE WILL NEED A BIT OF TIME TO CLARIFY AND CONFIRM THE NUMBERS.

THANK YOU. THANK YOU.

AND THEN I JUST SAW ON PAGE 37, AND I SPEAK IN GPC PACKAGE TERMS. IT'S SHOWING $49,000 FOR STREET OUTREACH IN 2022 AND 2021 FROM THE GNWT, BUT WE DIDN'T RECEIVE ANY FUNDING FOR THEM, WHICH ON PAGE 52, THAT'S SHOWING THAT WE DIDN'T GET ANY FUNDING FROM THEM.

SO JUST WONDERING WHY THE DIFFERENCES IN THOSE FUNDING.

MS. BASSI-KELLETT. THANK YOU VERY MUCH, MADAM CHAIR.

WE REMAINED EVER HOPEFUL, GIVEN THAT WE HAD RECEIVED $50,000 FROM THE GNWT THAT HAD COMPLIMENTED $200,000 THAT HAD COME FROM THE FEDERAL GOVERNMENT IN, I BELIEVE IT WAS 2019.

BUT I WILL ASK MR. PANDOO IF HE WOULD LIKE TO ADD TO THAT.

THANK YOU. FROM A PAGE PERSPECTIVE, IT WOULD BE PAGE 26 OF THE FINANCIAL STATEMENTS.

THANK YOU, MADAM CHAIR.

I DO BELIEVE WE DID THE TWO AMOUNTS ARE TWO SEPARATE THE $49,000 AND THE OTHER ONE THAT YOU MENTIONED ARE TWO DIFFERENT FUNDS.

THE 49, I BELIEVE WE HAVE NOT RECEIVED IT YET.

WE DID BUDGET FOR IT, BUT I DON'T THINK WE HAVE RECEIVED IT.

[INAUDIBLE] YEAH, JUST SOMETHING TO LOOK INTO BECAUSE IT IS SHOWING THAT WE RECEIVED 49,000 FROM THE GNWT AS A GRANTS RECEIVABLE.

SO THAT WOULD SIGNIFY THAT WE RECEIVED THE FUNDING.

IS THAT CORRECT? MS. BASSI-KELLETT. WE WERE PUTTING IT ON OUR BOOKS AS SOMETHING THAT WE HOPED WOULD BE A RECEIVABLE.

BUT AS HAS BEEN POINTED OUT, WE HAVE NOT RECEIVED THAT FUNDING.

MR. PANDOO.

YEAH. NO, FROM THE THANK YOU FOR THE NOTES.

FROM THE NOTES THAT I HAVE, IT'S STILL SAYING IT'S STILL OUTSTANDING AND WE HAVEN'T RECEIVED THE FUNDS YET.

GOTCHA. OKAY. PERFECT.

THE OTHER ONE I HAVE IS PAGE 47 OF THE G.P.C.

BUT PAGE 36 OF OUR FINANCIAL STATEMENTS.

I THOUGHT WE HAD FULLY USED THE TWO TRUST FUNDS, AND WE'RE IN THE PROCESS OF WINDING THEM DOWN.

JUST WONDERING IF THERE'S AN UPDATE ON THOSE TWO TRUST FUNDS.

MISS BASSI-KELLETT, THANK YOU VERY MUCH FOR THE QUESTION.

I THINK THAT I'LL SEE IF MR. PANDOO HAS ANYTHING TO ADD, AND THEN I WILL THINK THAT MR. MCLEAN MAY HAVE SOMETHING TO ADD ON THE FIREFIGHTERS AMA AND MISS WHITE MAY OR MAY NOT HAVE SOMETHING ON THE TWIN PINES HILL FUNDS THAT WE HOLD.

MR. PANDOO, FIRST TO YOU.

THANK YOU.

I DO BELIEVE THESE FUNDS HAVE BEEN DRAWN DOWN SO THEY WOULD LOOK SLIGHTLY DIFFERENT IN 2023.

I THE.

YEAH, THAT'S ALL I DO HAVE.

THANK YOU. JUST FROM THE AMA AMOUNT OF MONEY IN TRUST, I BELIEVE THAT NUMBER IS AROUND $5,000 AS WAS IDENTIFIED LAST YEAR, IS STILL BEING AVAILABLE TO BE USED.

THIS CAME ON THE BACKS OF OUR NEW TRAINING OFFICER WRITING A NEW TRAINING PLAN FOR THE DEPARTMENT.

SO IT IS CONTEMPLATED FOR USE.

THANK YOU. I WOULD HAVE TO GET BACK AS I AM NOT AWARE AT THIS POINT IN TIME ON THE TWIN PINE HILLS FUND. THANK YOU.

THANK YOU. YEAH, IT'D BE NICE FOR BUDGET 2024 TO TRY TO USE UP THAT FUND AND GET THEM CLOSED.

AND THEN ON PAGE 52, WHICH IS PAGE 41 OF THE FINANCIAL STATEMENTS.

JUST WONDERING IF IT'S A TIMING ELEMENT OF THE GNWT NOT PAYING THEIR GRAND AMBULANCE AND HIGHWAY RESCUE IN 2022, AND JUST WHETHER WE'LL HAVE IT SHOWN AS KIND OF A DOUBLE PAYMENT IN 2023.

MS. BASSI-KELLETT. THANK YOU VERY MUCH FOR THAT.

YES, WE HAD SOME COMPLICATIONS IN 2022.

WE'RE ANTICIPATING A DOUBLE PAYMENT IN 2023.

AND WE'RE ALSO VERY PLEASED ABOUT SOME ADDITIONAL GROUND AMBULANCE AND HIGHWAY RESCUE ONE TIME FUNDING THAT'S COMING TO US IN 2023.

[00:55:06]

APPRECIATE THAT CLARITY.

AND THANK YOU FOR THE PRESENTATION TODAY.

ANYTHING FURTHER FROM COUNCIL? SEEING NONE.

WE'LL TAKE A QUICK RECESS FROM G.P.C.

ANYBODY OPPOSED? SEEING NONE.

WE CAN BE ADJOURNED, COUNCIL.

WE WILL RECONVENE OUR GOVERNANCE AND PRIORITIES COMMITTEE MEETING.

[5. A memorandum regarding one‐year review of the Administrative Monetary Penalty System.]

ABSOLUTELY WITH PLEASURE.

SO COUNCIL HAD DIRECTED CITY ADMINISTRATION TO WORK TOWARDS THE IMPLEMENTATION OF AN ADMINISTRATIVE MONETARY PENALTY SYSTEM, WHICH PROVIDES A STREAMLINED PROCESS FOR THE ENFORCEMENT OF PARKING INFRACTIONS.

SO, BASED ON THE SUCCESS THAT OTHER MUNICIPALITIES HAVE SEEN, ADMINISTRATION HAD RECOMMENDED TAKING THIS APPROACH IN YELLOWKNIFE TO MAKE ENFORCEMENT EASIER AND MORE STREAMLINED FOR RESIDENTS, FOR THE NWT COURT SYSTEM AND FOR OFFICERS IN TERMS OF THEIR ACTIONS AROUND ENFORCEMENT.

SO WE DEVELOPED THIS PLAN AND WE IMPLEMENTED IT AS OF SEPTEMBER 1ST, 2022.

AND AT THIS POINT IN TIME, ADMINISTRATION IS PLEASED TO PROVIDE AN UPDATE ON HOW THE AMP SYSTEM HAS BEEN WORKING OUT, AND WE ARE PLEASED WITH THE SYSTEM SO FAR.

I CAN ABSOLUTELY SAY I WILL ASK CRAIG MCLEAN DIRECTOR OF PUBLIC SAFETY, WHO'S JOINED BY MITCH ROLAND, OUR MANAGER OF MED.

CRAIG WILL GIVE A VERY HIGH LEVEL OVERVIEW OF THE SUCCESS THAT WE'VE SEEN SO FAR THAT COMPLEMENTS THE FIO UPDATE AND THE REPORT THAT'S CONTAINED IN TODAY'S G.P.C.

PACKAGE. OVER TO YOU, CRAIG.

THANK YOU, MS. BASSI-KELLETT.

GOOD AFTERNOON.

SO IN ADDITION TO THE MEMO THAT WAS SENT OUT, WE SENT OUT A AN INFORMATION ONLY REPORT ON THE STATUS OF AMPS.

WHAT WE'D LIKE TO TAKE THE APPROACH HERE IS FOR THOSE OF YOU THAT MAY NOT BE AWARE OF WHAT AN AMP IS, WE THOUGHT WE WOULD PROVIDE JUST A QUICK SYNOPSIS AND OVERVIEW OF THAT, AND THEN WE COULD MOVE INTO IF YOU HAVE ANY FURTHER QUESTIONS BASED ON THE REPORT THAT WAS PROVIDED.

SO JUST QUICKLY.

THANK YOU. SO WHAT IS AN AMP OR AMPS.

SO THE ADMINISTRATIVE MONETARY PENALTY IS A MORE EFFICIENT WAY FOR MUNICIPALITIES TO ENFORCE PARKING BYLAWS ALL OVER NORTH AMERICA THROUGH AMPS.

THE CITY HAS ESTABLISHED GOVERNMENTS OVER THE HEARING PROCESS, SCHEDULING DATES, PROVIDING FOR THE TIME OF REVIEW FOR ALL DISPUTES RELATED TO PARKING TICKETS. AMPS IS ALTERNATIVE TO THE PREVIOUS TERRITORIAL COURT PROCESS THAT WE WERE USING, AND ALL THE PROCESSES INVOLVED IN ACCESSING THE TERRITORIAL COURTS.

THE AMP PROCESS IS LESS FORMAL, AND IT'S LESS INTIMIDATING TO MEMBERS OF OUR PUBLIC THAN THE COURT SYSTEM WOULD BE.

AND SHOULD ANY QUESTIONING COME INTO THE PROCESS AT ALL OUR ADJUDICATION PROCESS WITH OUR HEARINGS ARE HELD BY A THIRD PARTY INDEPENDENT ADJUDICATOR.

SO WHAT'S THE BENEFITS OF AMPS TO THE CITY? SO THROUGH AMPS THE CITY HAS GOVERNANCE OVER THE HEARING PROCESSES, SCHEDULING DATES AND PROVIDING FOR THE TIMELY REVIEW AND DISPUTES RELATED TO PARKING TICKETS.

PREVIOUSLY, ACCESSING THE COURT SYSTEM SLOWED DOWN A LOT OF THAT IMMEDIATE RESOLUTION TO PARKING TICKETS.

THE FORMALIZATION OF THE PROCESS, YOU KNOW, DIDN'T ALLOW THE PUBLIC TO QUICKLY AND EFFICIENTLY GET RESULTS IF THEY HAD CONCERNS OVER WHY THEY HAD BEEN ISSUED A TICKET AND THE BYLAW APPLICATION AROUND THAT.

SO AMPS IS A GREAT ALTERNATIVE TO THAT PROCESS.

SO JUST A QUICK OVERVIEW HERE.

WE JUST PROVIDE A COUPLE OF GRAPHICS.

SO WE MOVED PREVIOUSLY FROM A PARKING NOTICE TO WHAT'S CALLED A PENALTY NOTICE.

VERY SIMILAR HAVE DIFFERENT IN TERMINOLOGY AND NAMING ONLY.

SO IT'S A VERY STRAIGHTFORWARD PROCESS MUNICIPAL ENFORCEMENT OFFICERS ISSUE PENALTY NOTICES FOR ANY PARKING VIOLATIONS THAT FALL UNDER THE PARKING BYLAW. THE PERSON WHO RECEIVES A PENALTY NOTICE NOW HAS TWO OPTIONS.

THEY CAN EITHER CHOOSE TO PAY THE ADMINISTRATIVE PENALTY, OR THEY CAN REQUEST A FORMAL REVIEW BY A SCREENING OFFICER.

AND THERE'S A VERY DETAILED STEP ON HOW THE SCREENING OFFICER PROCESSES THAT.

[01:00:01]

THE SCREENING OFFICER MUST UPHOLD, REDUCE OR CANCEL THE PENALTY NOTICE AND AT THE END OF THAT DECISION BY THE SCREENING OFFICER IF THE MEMBER OF THE PUBLIC IS STILL NOT SATISFIED, THEY CAN GO THROUGH THE PROCESS TO THEN REQUEST ADJUDICATION.

SO THAT'S JUST A QUICK OVERVIEW OF WHAT THE AMP IS AND HOW IT WORKS FOR THE CITY.

AND WE'RE HAPPY TO TAKE ANY QUESTIONS.

AS MS. BASSI-KELLETT SAID, WE HAVE MITCHELL ROLAND, OUR MANAGER OF MUNICIPAL ENFORCEMENT, AND ALSO KERRY THISTLE AND HER LEGAL DIVISION WAS INVOLVED IN ESTABLISHING THE OVERVIEW AND IMPLEMENTATION OF THE PROCESS WHEN WE FIRST STARTED IT LAST YEAR IN 2022.

SO THANK YOU.

THANK YOU. GREAT TO SEE WE WERE ABLE TO TAKE 105 OUT OF THE COURT SYSTEM.

OPENING IT UP. COUNCILLOR FEQUET.

THANKS, MADAM CHAIR, AND THANKS FOR THE PRESENTATION.

FIRST QUESTION.

JUST LOOKING AT THAT TABLE, ONE THAT WAS PART OF THE MEMO AND LOOKING AT THE PERCENTAGE OF OUTSTANDING PENALTY NOTICES.

THEY WERE PRETTY LOW HISTORICALLY, 8 AND 12%, AND NOW WE'RE SEEING AROUND 33%.

JUST CURIOUS IF YOU HAVE AN IDEA OF WHY THAT NUMBER IS SO HIGH AND WHY IT SEEMS TO BE INCREASING COMPARED TO OUR HISTORICAL NUMBERS.

MS. BASSI-KELLETT. MR. MCLEAN. THANK YOU.

SO OPERATIONAL QUESTION.

I'LL PASS OVER TO MR. ROLAND FOR A RESPONSE.

THANK YOU. THANK YOU.

SO YES, IT MAY SEEM OBVIOUSLY THESE THESE NUMBERS ARE IMPORTANT TO NOTE THAT THESE NUMBERS FOR THIS YEAR ARE YEAR TO DATE AS OF AUGUST 31ST OR FROM SEPTEMBER 1ST TO AUGUST 31ST, 2022, 2023.

SO THAT THE NUMBERS PREVIOUS TO LIKE, THE OUTSTANDING FOR 2021 AND 2020.

OBVIOUSLY JUST IN THE HUNDREDS, WHEREAS RIGHT NOW WE'RE AT ABOUT 2600.

IT'S IMPORTANT TO NOTE THAT AS TIME PROGRESSES, WE EXPECT MORE OF THESE WILL GET CLOSED OFF AND PAID, WHEREAS UNDER THE PREVIOUS SYSTEM.

SO PREAMPS AS YOU'LL SEE ON THE TABLE THERE, THOSE WOULD EITHER GET RESOLVED THROUGH COURT OR THROUGH, YOU KNOW, PEOPLE COMING IN AND PAYING THEM AND OFTENTIMES TAKES A LONG TIME. SO AS TIME GOES ON, EVEN YEARS PAST, WE GET MORE AND MORE PAID, WHEREAS THESE ONES ARE SO FRESH THAT THAT'S WHY WE THAT'S WHY THERE'S STILL APPEARS TO BE A LOT MORE THAT ARE OUTSTANDING.

AWESOME. THANK YOU, MR. ROLAND. MY NEXT QUESTION MAY BE FOR YOU AS WELL.

I'M NOT SURE, BUT MY OBSERVATION BASED ON TABLE TWO IS IT APPEARS THAT OUR SCREENER IS DOING A VERY GOOD JOB, AS ONLY THREE OF THE 105 REQUESTS WENT FOR ADJUDICATION, WHICH IS GREAT.

SO GOOD WORK.

I WAS JUST CURIOUS, THOUGH.

I UNDERSTAND THAT OBVIOUSLY THERE'S GOING TO BE AN INCREASED TIME REQUIRED BY THE SCREENING OFFICERS, WHETHER THAT'S THE MANAGER OF MED OR THE DIRECTOR OF PUBLIC SAFETY, AS PER THE MEMO.

IS ADMINISTRATION THINKING THAT EVENTUALLY WE'RE GOING TO NEED ADDITIONAL POSITIONS OR TIME ALLOCATED TO THIS FUNCTION? AND, YOU KNOW, ESPECIALLY CONSIDERING WE JUST HEARD DURING THE AUDIT PRESENTATION AN INCREASE IN DEMAND FOR PUBLIC SAFETY SERVICES.

SO JUST KIND OF LOOKING FOR MAYBE A HEADS UP OR A NUGGET OF WHAT ADMINISTRATION MIGHT BE THINKING.

MS. BASSI-KELLETT. OH, THANK YOU VERY MUCH FOR THIS.

MAYBE BEFORE I TURN IT TO MR. ROLAND AND MR. MCLEAN, I'LL LET MS. THISTLE WEIGH IN ON THIS.

SHE WAS PART OF THE OVERALL PROGRAM DESIGN AS WE WERE SETTING THIS UP.

I'LL LET MR. ROLAND SPEAK TO THE ACTUAL PY PART OF THAT, BUT I WANTED TO START OFF WITH WHEN WE INSTITUTED THIS NEW SYSTEM, WE FULLY EXPECTED AND ANTICIPATED THAT WE'D SEE AN INCREASE IN REQUESTS AS PEOPLE STARTED TO TEST THE NEW SYSTEM.

AS YOU'VE NOTICED, IT WAS EFFECTIVE BECAUSE WE ONLY HAD THREE THAT WENT AS FAR AS ADJUDICATION.

I BELIEVE, AND MR. ROLAND CAN CORRECT ME IF I'M WRONG.

I THINK WE ONLY HAD A FEW TRIALS THAT ACTUALLY WENT TO ACTUAL PARKING TICKETS THAT ACTUALLY WENT TO A TRIAL ANYWAY, IN THE COURT SYSTEM.

WHERE IN THE COURT SYSTEM IT TOOK FOREVER WAS THE EACH CONVICTED AND ABSENT SO EVERY TIME SOMEONE DIDN'T PAY A PARKING TICKET FOR THAT TO ACTUALLY BE A FINE, IT HAD TO GO THROUGH A TRIAL AT JP COURT.

SO EVERY SINGLE ONE OF THOSE TICKETS HAD TO BE A CONVICTED AND ABSENT TRIAL, WHERE THE BYLAW HAD TO BE ENTERED IN AS EXHIBIT, EVIDENCE HAD TO BE GIVEN BY THE OFFICER, AND THEN THE JP WOULD RENDER A DECISION.

SO IT WAS QUITE TIME CONSUMING.

WE DON'T HAVE ANY OF THAT NOW.

SO WE'RE NOT SURPRISED BY THE NUMBER OF DECISIONS THAT CAME TO THE SCREENING OFFICER ACTUALLY ANTICIPATE THAT COULD POTENTIALLY DROP IN THE NEXT YEAR, AS PEOPLE HAVE ALREADY

[01:05:03]

AND I CAN PASS IT OVER TO MR. ROLAND OR MR. MCLEAN. YEAH, THANKS FOR THE QUESTION.

WE HAD ANTICIPATED WITH THE IMPLEMENTATION OF THE PROGRAM APPROXIMATELY TWO ADJUDICATIONS PER YEAR.

SO THAT ESTIMATES PRETTY PAR FOR THE COURSE WITH HAVING THREE.

AND I'LL LET MR. ROLAND ADDRESS THE OTHER ITEM.

THANK YOU. AND AS FOR THE QUESTION OF BUDGETS AND THE PYS.

SO RIGHT NOW WE DON'T SEE THAT AS BEING A NEED.

THERE ARE, AS MS. THISTLE INDICATED, WE'RE SPENDING LESS TIME IN COURT.

THE BIGGEST DRAIN SO RIGHT NOW FOR THE MUNICIPAL ENFORCEMENT OFFICER ONES, WHICH ARE THE ONES THAT ENFORCE PARKING IN THE DOWNTOWN CORE, THEY WOULD SPEND A LOT OF TIME IN COURT, AND THAT'S BECAUSE THEY ONLY WORK UNTIL 5:00.

COURT WAS AT 7 P.M., SO THAT WOULD BE OVERTIME COSTS.

SO WE'RE HAVING VIRTUALLY NO OVERTIME COSTS AS IT RELATES TO AMPS CURRENTLY.

YOU KNOW, THERE ARE SOME OUTLIERS WITH THAT OF COURSE, BUT CURRENTLY THERE'S NO SO THAT'S A SAVINGS ON THE PART OF AMPS.

BUT ALSO YOU KNOW WE LOOK AT THE OTHER SIDE.

SO RIGHT NOW THERE'S NO WE DON'T SEE A NEED FOR ANY ADDITIONAL PYS AT THIS TIME, OR ADDITIONAL FINANCIAL RESOURCES AT ALL.

GREAT. THANK YOU FOR ALL THAT VERY HELPFUL BACKGROUND ABOUT THE ASSUMPTIONS.

AND IT'S GREAT WHEN OUR PREDICTIONS ARE BANG ON.

LAST QUESTION AND WE'LL SEE.

JUST MAYBE A REQUEST RESPECTFUL REQUEST IN THE VEIN OF CONTINUOUS IMPROVEMENT.

JUST LIKE TO REITERATE THE SUGGESTION THAT ANY PRESENTATIONS THAT WE GET TO COUNCIL COME AT THE SAME TIME AS THE MEETING MATERIALS ARE AVAILABLE.

IN THIS CASE, THIS IS I'M NOT PICKING ON THIS ONE BECAUSE IT'S I'M MAKING THIS GENERAL COMMENT, BUT A FEW OF MY QUESTIONS WERE ACTUALLY ANSWERED IN THE PRESENTATION THAT WEREN'T IN THE MEMO, WHICH IS REALLY AWESOME, BUT WOULDN'T HAVE HAD TO SPEND THAT TIME IF I HAD THE PRESENTATION AS WELL.

SO THAT WOULD BE JUST GREAT IF THAT'S SOMETHING WE COULD WORK TOWARDS AND ENDEAVOR.

YEP. DULY NOTED.

MS. BASSI-KELLETT DID YOU WANT TO SPEAK TO THAT? I ABSOLUTELY WOULD, THANK YOU.

AND WE ALWAYS HAVE EVERY EXPECTATION OF BEING ABLE TO DO THAT.

BUT I WILL LET YOU KNOW THAT PRESENTATIONS ARE OFTEN DEVELOPED ON THE WEEKEND BEFORE G.P.C.

BECAUSE OF WORKLOAD.

THANK YOU. COUNCILLOR COCHRANE.

THANK YOU SO MUCH, MADAM CHAIR.

THIS IS MORE JUST A COMMENT.

AS A FORMER JUSTICE OF THE PEACE WHO ACTUALLY HAD SOME EXPERIENCE WITH THE PREAMP SYSTEM, I'M SO GLAD THAT WE'VE MODERNIZED THIS JUST REMOVING THE BURDENSOME NATURE OF ALL THE COURT DETAILS WE HAD TO BE ABLE TO PARTICIPATE IN.

THIS IS GREAT, AND I'M SO GLAD YOU GUYS HAVE IMPLEMENTED THIS PROGRAM, AND I'M A HUGE SUPPORTER OF IT GOING FORWARD.

THANK YOU GUYS. THANK YOU.

NOTE TO TERRITORIAL CANDIDATES LEGISLATIVE IMPROVEMENTS ARE BENEFICIAL.

COUNCILLOR MCLENNAN. THANK YOU VERY MUCH AND THANKS FOR THE PRESENTATION.

YEAH, SO IT WAS GREAT TO HEAR ABOUT THE EXPECTATION WAS TO ADJUDICATIONS AND JUST SORT OF TO SORT OF ASK THAT QUESTION IN A BROADER SENSE, HOW WERE THE EXPECTATIONS OF THE AMPS PROGRAM IN TERMS OF WORKLOAD OR REVENUE, CONSISTENT WITH WHAT WE'VE SEEN IN THE FIRST YEAR? AND IF THERE ARE ANY BIG DIFFERENCES, SORT OF WHAT WERE THEY AND DO WE HAVE AN UNDERSTANDING OF WHY? MS. BASSI-KELLETT.

THANK YOU VERY MUCH. I WILL TURN THIS TO MR. ROLAND AND MR. MCLEAN.

BUT I THINK ONE THING THAT'S REALLY IMPORTANT FOR US IS WE HAVE SEEN MARKED IMPROVEMENTS AND GOOD SUCCESSES IN STREAMLINING OVER THIS FIRST YEAR, AND WE EXPECT THIS TO IMPROVE BECAUSE OF COURSE, THE FIRST YEAR OF IMPLEMENTATION, WE HAD THE HANGOVER OF FOLLOWING THROUGH ON SOME OF THE TICKETS THAT HAD BEEN ISSUED IN THE OLD SYSTEM.

SO IT'S BEEN A BIT OF A TRANSITIONAL YEAR AND WE EXPECT THINGS TO ONLY IMPROVE.

MR. MCLEAN AND THEN MR. ROLAND. YEAH.

THANK YOU. SO I'LL LET MR. ROLAND SPEAK TO THE OPERATIONAL PIECE.

I'LL JUST GIVE GIVE THE OVERVIEW THAT FROM A PERSPECTIVE OF OUR MED ONE OFFICERS, WHO ARE THE PEOPLE OUT MONITORING AND ENFORCING PARKING IN THE DOWNTOWN CORE, THE DEMAND ON THEM IS STILL THE SAME.

IT REALLY HASN'T CHANGED THEIR ROLE.

FOR OUR TWOS AND THREES, I THINK THERE'S AND AGAIN I'LL LET MR. ROLAND SPEAK TO THE DETAIL ON THIS.

BUT I THINK THERE'S BEEN SOME AVAILABILITY OF THEM TO REFOCUS, TO TAKE ON OTHER PRIORITIES.

AND THEN ADMINISTRATIVELY, MY UNDERSTANDING IS, IS THAT THE PROCESSES INVOLVED IN ADMINISTRATIVELY FROM WORKLOAD INDICATOR FACTOR HAS JUST MIGRATED FROM ONE ADMINISTRATION FOCUS TO ANOTHER.

BUT MR. ROLAND, I'LL LET YOU SPEAK TO DETAIL.

THANK YOU. THANK YOU.

SO YES, WE EXPECTED THAT THERE WOULD AS MS. THISTLE INDICATED IN AN EARLIER QUESTION, AS FOR SCREENING REQUESTS, WE ANTICIPATE THAT THERE WOULD BE HIGHER.

YOU SEE THERE'S 105 SINCE WELL IN THE LAST YEAR OR I GUESS UNTIL AUGUST 31ST, WE EXPECT THE NUMBER TO GO DOWN.

AS FOR WORKLOAD INDICATORS, EXACTLY THAT.

SO WE WERE IN BOTH AMPS AND THE TERRITORIAL COURT SYSTEM UNTIL MID JUNE 2023.

SO ONLY A FEW MONTHS PAST THAT POINT WHERE WE'RE ONLY IN AMPS.

[01:10:04]

SO THAT'S ABOUT 12 HOURS PER OFFICER BECAUSE WE HAVE SIX OFFICERS, MED TWO AND THREE OFFICERS.

AND THAT'S THEY'RE SPENDING THAT TIME NOW ON DOING MORE PROACTIVE AND PUBLIC SAFETY ENFORCEMENT.

THAT COULD BE THINGS LIKE CHECK STOPS, STRATEGIC ENFORCEMENT OPERATIONS, THINGS LIKE THAT, BIKE PATROLS, PATROLS.

AND THEN AS FOR ADMINISTRATION AND CLERICAL HOURS, WE'VE ONLY SEEN ABOUT FIVE HOURS REDUCTION AS IT RELATES TO THE ADMINISTRATION OF THIS FROM THE TERRITORIAL COURT SYSTEM, BECAUSE THEY'RE STILL PREPPING FILES AND STUFF OR FINAL NOTICES.

SO THAT'S ESSENTIALLY THE SAME AS THE SUMMONS.

THEY'RE STILL HAVING TO MAIL IT OUT AND PREP IT AND PRINT IT OFF, SIGN IT AND GET IT SENT OUT.

THEY'RE STILL PREPPING FILES FOR REVIEW BY A SCREENING OFFICER.

OF COURSE, THEY'VE HAD 105 IN THE LAST YEAR THAT THEY'VE HAD TO PREP, AND THEY'RE ALSO CORRESPONDING WITH PEOPLE THAT HAVE THE SCREENING OFFICER HAS CONDUCTED A REVIEW AND LET THEM KNOW THE DECISION, AS WELL AS THEIR SCHEDULING AND CORRESPONDING WITH THE ADJUDICATOR TO SCHEDULE HEARINGS, AS WELL AS THE PUBLIC THAT ARE REQUESTING IT AND OTHER STAFF MEMBERS AS WELL.

SO AS FOR MEETING EXPECTATIONS, WE OF COURSE, THIS [INAUDIBLE] OUR FIRST YEAR.

I SHOULDN'T SAY WE DIDN'T KNOW WHAT TO EXPECT.

OBVIOUSLY, THE FIRST YEAR AS MS. BASSI-KELLETT SAID IS GOING TO BE DIFFERENT FROM ALL OTHER YEARS.

2024 WILL BE THE BEST INDICATOR BECAUSE IT WILL BE ONE SOLID FULL YEAR IN THE SYSTEM, AND THEN WE'LL REALLY BE ABLE TO TELL WHERE YOU KNOW, WHERE OUR EFFICIENCIES LIE.

THANK YOU. AWESOME.

THANK YOU VERY MUCH. THANK YOU.

COUNCILLOR FEQUET. THANKS, MADAM CHAIR.

JUST. YEAH, I WAS JUST CURIOUS.

I FORGOT TO ASK BEFORE.

I KNOW THAT YOU GUYS, THIS IS KIND OF THE REVIEW THAT WAS PROMISED ONCE THIS NEW PROGRAM ROLLED OUT.

JUST WONDERING, BECAUSE OF THE FACT THAT, LIKE MR. ROLAND MENTIONED, WE WERE ON OVERLAPPING COURT AND AMP SYSTEM UP UNTIL JUNE.

IS THERE A PLAN TO JUST INCORPORATE SOME KIND OF REPORTING? YOU KNOW, ONCE WE'VE HAD 12 MONTHS OF OPERATIONS JUST ON THE AMP PROGRAM, JUST INTO SOME OTHER KIND OF ANNUAL REPORTING OR OTHERWISE? MISS BASSI-KELLETT. THANK YOU VERY MUCH.

WE HAD ANTICIPATED THAT THIS WOULD, YOU KNOW, TRANSITION TO OUR NEW OPERATIONAL WAY OF DOING BUSINESS.

SO WE WERE VERY KEEN ON BEING ABLE TO REPORT OUT ONE YEAR AFTER WE HADN'T FORESEEN THAT THERE WOULD BE A REGULAR REPORTING COMING BACK TO COUNCIL ANNUALLY ON THIS, BUT WE CERTAINLY WILL APPRECIATE ANY OF COUNCIL'S DIRECTION.

THANK YOU. YEAH.

NOT REQUESTING ANYTHING AT THIS TIME.

JUST, I THINK MORE ASKING CURIOUS ABOUT THE TYPE OF ORGANIZATIONAL METRICS WE USE TO DETERMINE SUCCESS.

AND OBVIOUSLY, IT SOUNDS LIKE WE HAVE A LOT OF DATA IN THIS SPACE.

SO MAYBE THIS IS SOMETHING EASY THAT WE CAN INCORPORATE INTO KIND OF OUR DISCUSSIONS MOVING FORWARD TO, TO HELP TRY AND OPTIMIZE AND FIND WHERE WE CAN FIND SOME OTHER EFFICIENCIES.

OKAY. WE'LL NOTE THAT FOR COUNCIL TO FOR CONSIDERATION.

COUNCILLOR COCHRANE.

THANK YOU SO MUCH, MADAM CHAIR.

JUST A QUICK QUESTION.

WHAT HAS BEEN THE AVERAGE TIMING OF THE ADJUDICATION PROCESS? I KNOW WE'VE ONLY HAD THREE, BUT I'M CURIOUS IF WE HAVE A TREND GOING ON HERE YET.

MISS BASSI-KELLETT.

MR. ROLAND.

THANK YOU. SO OF COURSE, WITH IT BEING A NEW SYSTEM, WE HAD TO PUT IN AN RFP.

WELL, NOT MED, BUT THE CITY HAD TO PUT IN AN RFP FOR AN ADJUDICATOR AND THEN SUBSEQUENTLY AWARD A CONTRACT FOR THE ADJUDICATOR.

SO ONCE WE GOT IN THE, [INAUDIBLE] UP TO SPEED ON THOSE THINGS, WE WERE ABLE TO THEN MOVE FORWARD.

I THINK THE FIRST TWO, THEY WERE RIGHT AROUND THE SAME TIME IT TOOK A, YOU KNOW, A COUPLE OF MONTHS, AGAIN, WITH SCHEDULING AND PEOPLE BEING AVAILABLE, THE PEOPLE THAT IN ONE INSTANCE WAS ON VACATION FOR A COUPLE OF MONTHS.

THE ADJUDICATOR HAD SOME OTHER PRIOR ARRANGEMENTS AND STUFF.

SO A FEW MONTHS, THE THIRD ONE WAS THE QUICKEST I GUESS, AND ONLY BEEN A COUPLE OF MONTHS.

SO BUT AS FOR SCREENING, THANKFULLY THAT NOW YOU KNOW WE'RE AVERAGING ABOUT TWO WEEKS, IT COULD GO UP MAYBE A WEEK OR EVEN A MONTH, DEPENDING ON THE CIRCUMSTANCES.

BUT WITH SCREENING, WE'RE ABLE TO GET THOSE AGAIN, BECAUSE THAT IS A SOLELY INTERNAL PROCESS.

WE'RE ABLE TO GET THOSE DONE AS QUICK AS POSSIBLE.

THANK YOU. YEAH, A COUPLE MONTHS.

THAT'S PRETTY AMAZING COMPARED TO THE COURT.

SO AGAIN, SUPER HAPPY TO HEAR ALL OF THIS.

THANK YOU SO MUCH. THANK YOU.

SEEING NO FURTHER QUESTIONS.

THANKS AGAIN FOR THE UPDATE.

WITH THAT, OUR NEXT ITEM IS JUST DOUBLE CHECKING.

[IN CAMERA]

IF I CAN GET A MOTION TO MOVE IN CAMERA.

MOVE BY COUNCILLOR COCHRANE. SECOND BY COUNCILLOR WARBURTON.

ANYBODY OPPOSED? SEEING NONE. BUT WE ARE ALSO AT OUR ALMOST AT OUR 90 MINUTE MARK.

[01:15:04]

THANK YOU EVERYBODY.

AND WE'LL CALL OUR MEETING BACK TO ORDER.

WE HAVE NO BUSINESS ARISING FROM IN-CAMERA.

IF I CAN GET A MOTION TO ADJOURN.

MOVE BY COUNCILLOR WARBURTON.

SECOND BY COUNCILLOR MCLENNAN.

ANYBODY OPPOSED? SEEING NONE, WE CAN BE ADJOURNED.

AND OUR NEXT G.P.C.

IS NEXT MONDAY, NOVEMBER 6TH AT 12:05 P.M..

SEE EVERYBODY THERE.

* This transcript was compiled from uncorrected Closed Captioning.