Release of the 2016 Public Accounts: Highlights

Here are a few highlights related to the DRAFT 2016 Public Accounts, which were made public on May 5. The document will be reviewed at the May 9 Finance and Administration Meeting. 

The City of Regina draft 2016 Public Accounts were made public on May 5, 2017 on Regina.ca as part of the May 9, 2017 Finance & Administration Committee meeting agenda. The 2016 Public Accounts will be considered by City Council on May 29, 2017. 

BACKGROUND

Public Accounts disclose financial information in accordance with Section 156 of The Cities Act and The Cities Regulations, and within the provisions of The Local Authority Freedom of Information and Protection of Privacy Act as it relates to privacy. Where applicable, the entity responsible for the expenditure, City Council, Board of Police Commissioners, Regina Exhibition Association Limited, Regina Public Library, Buffalo Pound Water Treatment Corporation, Economic Development Regina, Regina Downtown Business Improvement District or Regina's Warehouse Business Improvement District, is disclosed.

The document includes remuneration, grants and expenses $50,000 or greater for those entities. In 2016 there were:

  • 26 pay periods – 27 in 2015;
  • no retro payouts due to negotiations;
  • no changes to any procedures or rules which would have affected pay/salary distribution or vacation payouts.

There are several other important points regarding the 2016 Public Accounts:

There are almost 2,900 employees of the City and related entities who earned less than $50,000 in 2016. Their salary data is not listed in Public Accounts.

The Deputy City Manager and COO position was eliminated in 2016. As a result his annual salary was lower than 2015. However, he was eligible for a payout of his unused vacation $27,717, severance $420,538 and other contracted payout of $87,340. 

All members of the executive team are under contract and their pay is determined based on relevant market research. Contracts include clauses to ensure the same general economic wage increase as other Out of Scope staff and a short-term incentive program (STIP).  Their specific annual pay may fluctuate based on performance results.

In 2016, the following general economic wage increases were implemented. They are based on negotiated agreements and approved by City Council:

  • CUPE 21 – 1.9 per cent
  • CUPE 7 – 1.9 per cent
  • Local 181 (Fire) – no contract signed for 2016
  • Local 588 (ATU) – 2 per cent
  • CMM – 2 per cent
  • OOS [Out-of-scope] – 1.5 per cent

General Municipal – in 2016, the number of staff who earned over $100,000 increased by 14 staff or 8 per cent (170 in 2015 to 184 in 2016).

The number of Police staff who earned over $100,000 in 2016 increased by 12 per cent or 37 staff (319 in 2015 to 356 in 2016). This is mainly due to:  Collective agreement increases which resulted in a few more positions earning over $100,000; significant increase in overtime worked of approximately $425,000 higher than previous year.

In 2016, the number of Fire Department staff who earned over $100,000 decreased by 14 per cent or 28 staff (205 in 2015 to 177 in 2016). This is impacted mainly by retirements, the number of shifts worked and shorter pay period such that approximately 20 employees were hovering close to $100,000. There were no increases in 2016 as the collective bargaining agreement with Regina Professional Fire Fighters Association expired in 2015.

As per The Cities Regulations, the term “grant” is used rather than community investments.  The grant program funds non-profit organizations to deliver programs, projects and services which are aligned with the City’s priorities, have a clear community impact, and respond to community needs.

The grant program follows an application and evaluation process focused on merit, community need and impact, and priority alignment to City priorities. This process determines which organizations receive funding and the value of that funding.  In 2016, the City invested $6,182,774 in local non-profit organizations.

Performance Reporting:

  • This year’s report continues the practice established last year, of reporting on actions and decisions taken in 2016 in response to the Official Community Plan (OCP), to fulfill Council’s commitment in the OCP to report on progress related to the plan’s implementation. The City is also exploring the development of a performance measurement framework to help better understand the impact of decisions in relation to the Community Priorities.
  • In addition to reporting operational highlights of 2016, this year’s report provides benchmarking information as part of our enhanced performance measurement framework.  The benchmarks, drawn from the Municipal Benchmarking Network Canada, allow the City to measure its operational performance in relation to other municipalities in Canada. The City will continue to phase in additional benchmarking measures until, in two years’ time, the full array of MBN Canada measures applicable to Regina are reported.

Financial Statement Discussion and Analysis:

  • This section contains analysis on the main components of the Financial Statements such as:
  • Trend analysis on revenues and expenses
  • Comparison of 2016 budgeted expenses to 2016 actual expenses
  • Comparison of 2016 actual expenses to 2015 actual expenses
  • Analysis of significant aspects of the statement of financial position
  • Financial statement for Regina’s Stadium project

 Overall, the discussion and analysis reflect the City’s ongoing sound financial management of its assets.

 Consolidated Financial Statements:

  • The Draft Consolidated Financial Statements reflect the status of the City of Regina’s consolidated financial position as at December 31, 2016, as well as provides an overview of the consolidated financial operations during the year.  
  • The entities consolidated in the financial statements include those that are accountable to and controlled or owned by the City:
    • Regina Downtown Business Improvement District
    • Regina’s Warehouse Business Improvement District
    • Economic Development Regna Inc.
    • Regina Public Library
    • Buffalo Pound Water Treatment Corporation (BPWTC)
    • Regina Exhibition Association Limited (REAL)