A User's Guide to the City of Barrie's Department Performance Plans
Contents
1. to carry forward from year to year as they reflect the resources required to deliver existing services and service levels When a department plans to make a significant change to planned services or service levels it would describe these changes separately via a Program Change Form If approved the program change information would be incorporated into the department s base budget in future periods Comparative information about actual costs incurred for each of the preceding two years is provided along with the previous year s budget In addition to the current year s budget forecasts for the next two years are also reported to help the reader put the current year s budget request in a broader context This report is useful for identifying any significant changes to the base budget and for assessing the extent to which actual costs incurred match previously planned levels The City of 496 i _ CORPORATE SERVICES MVISION General Manager Corporate Services 2008 Base Budget Change Report 207 207 z2 T T 208 Change in 2008 Approved Actual Base Program Requested Base Budget Budget Expenditure Budget Changes Budget to 2007 Actual Comments 25 Salaries 92 162 21518 207 740 207 740 186 222 865 Annualized costs for GM and EA 29 Fringe Benefits 17 579 3 829 36 719 36 719 31 890 833 Annualized costs for GM and EA 3 General Operations 10 300 1 2632. 9 700 9 700 8 437 658 Annualized costs for GM and EA 142 Minor Equipment 7y o 0 4910 Transfer ta Reserves 0 14930 Transfer to Capital 0 4930 Transfer to Unfinanced Capital 2 0 o Hydro Water Sewer Gas a iy eh 0 6 Lease Equipment Property 0 77 Financial Expenses 0 Total Gross Expenditures 120 631 26 610 253 159 s OT 253 159 226 549 851 8200 Other Municipalities E 2 3 0 8201 Province of Ontario l i 0 89 Fees Charges Service Rentals 0 Total Revenues 0 Total GM Corporate Services 120 031 26 610 253 159 253 159 226 549 851 i j H i The Base Budget Change Report Every performance plan also includes a Base Budget Change Report to identify and explain variances between planned and actual costs that are greater than 10 000 The first three columns in this report provide data that matches the information found in the Department Budget and Forecast report see previous page Here the emphasis is on explaining why the requested base budget is significantly different from the actual experience of the prior period If a Performance Plan includes program changes the financial impact s are included here in the Program Change s column The base budget plus the program change s are added to calculate the 2011 Requested Budget Program changes are presented for approval separate fro
3. A User s Guide to the City of Barrie s Department Performance Plans The City of BARRIE 492 Introduction The City of Barrie s 2011 Business Plan presents details about how the City will use the resources under its control to deliver planned services and service levels As an aid to understanding these changes the following pages offer a description of one of the document s key components the Department Performance Plan A Department Performance Plan includes three standard elements 1 A Performance Summary this includes a description of the departments products and services and key performance indicators that can be used to assess results l 2 A Budget and Forecast Report to show the current operating budget request in the context of both prior period and anticipated future period results 3 A Base Budget Change Report to highlight significant changes between the prior period actual financial results and current period requested amounts including explanations for any variances greater than 10 000 When a department wants to introduce changes to its base budget it will also include a fourth element a Program Change form This form provides an opportunity to evaluate the merits of the proposed change before it is incorporated into the base budget Overall the Department Performance Plan strengthens control and accountability over the resources entrusted to a department This is an evolutionary process tha
4. C insurance o sims oer yesr Financia Services The Financial Sarvces Branch requires approximately 40 of the Department s rasaurozs to parom the following services Coovo nste the annua oreparstios of the operating and capital budgets B Ensure the timely aoourate billing and collection a municioal property taxes Pravice managemert vith tmely yesr to dare expenditure and revenue totes ard catis of the operstng and capital programs Suoport the City s auditors by preparing working papers for the year end nancial statement audit Prepare tne annusi fnarcal statements Provincia Financia lafe maton Retum incuding Muricipal Performance Measurarmen program resuks and special purpose Enancial staremens Purchasing Services Tne Purchasing Serroes Brarsn requires approximacely 20 of the Depenmen s resources io perem the folowing services Work wih user cepariments to cave sp a projeti4d 233 bid dosuments tha will attract competitive bids from reputaole supphers Provioe expenise ard bid sdniinisiration for aporoximaie y 5C orofassional services or raposas Work with publie agenciss through the Georgisa Bay Area Pubtic Furenasing Coopera ive anc the Ortan Pubic Buyers Association to cbtain ecoronres cf scale or purchases an Momstion sharing f kat cond bons and benchmark our casis with otner municpsliies kas place and maintain a current procurement stslegy or Fydro gasoline fue ural gas foentty oppertunities for conso le
5. act it would be described here Financial details included in a Program Change describe both the anticipated costs and benefits see G The Net Impact figure shows the cost or revenue impact this program change would have on the City s budget 498 ensure bid fonnai specifications and analysis of bid resuits reflected Purchasing ensure hid form specifications and i of bld resuts consiste i i refect Purchasing po and procedures policies and i procedures i i Commed ty stocurement sirategy Ho corporate asorosch for A sian to Identity i buycng standard commodities Hl _ commodities exists purchased by severa t i developed and i i and minimizing unit coat Reuine reponing avout corcerate purchasing activity j Annual report produced for At east semi annual H Counci wih other resorts reponis produced for i produced on an ad hoc Council supponed by H basis _ routine management repons produced h i throughout the year i Procurement training i insunicient resources to Traning schesule and ernaure al staff are aware support materal will be i of and know how to apply routinely available Purchasing policies and i procedures Business Case Considering ihe growth that s eccurnng in the City s capital program and the consequential impact this wil have on the demand for Purchasing staf assistance there is insufficient capachy to ensur
6. ation of like requiremancs Ensure the procurement orecess continues to be ransparen fair and sscountsol2 anc in compiiance wth the City s Procurement Policy Key Departmental Objectives Provica ths City s cperating and supson depanniencs with tre businezs inirsstructure for e Acct salt and timely reporin f bust ness transactions of our chased goods and servicgs e Accuraia ard timely sta i Strategic Plan amp Other Program Deliverables e Comoly with Publ Sector Accouring Board PSAS recommendasions fer Ine repotng of Tangbie Captat Assels e Comply with PSAS reconmenromiors or Public Perormanss Regonirg s Upcare te City wide Development Charges Sy lave The City of ARRIE Departmental Functions Every Performance Plan starts with a general description of the department s structure and functions see A This informs the reader what products and or services are available from the department More detailed information about the department s products and services are also provided see B From reading these details you should develop an understanding of the type of work that is performed and how the department s resources are applied to produce them Key Departmental Objectives Every department has a series of objectives that guide its work see C These are useful to read because they help establish expectations for what the department is trying to achieve They also provid
7. e bid call for them with other Purchasing atati The City of at 45 957 00 Service Impact 2093 Current ed Corporate oversight over procurement activities and Baeed on current Based on anticipared Processes corporate purchasing corporate purchasing i acivity levels there is Activity levels suficient insufficient capacity io capacity vould existto departments would be i implemented reducing i purchasing cycle times 1 Service Impacts see H describe the difference between current services and or service levels and the services and or service levels that are anticipated to be produced if the program change is approved This section helps provide context for the Business Case see I The Business Case section summarizes the essential financial service level and resource issues associated with the program change in a manner that gives a reader who is not intimately familiar with the program an understanding of the cost and benefits associated with these plans Specific issues that would typically be highlighted here include a Details about complement impact a Previous Council approved staff reports a Provincial regulations Anticipated performance impacts Relationship to the Strategic Plan Relationship to the capital budget a Relationship to growth and development a Impacts of this program change on other areas of the corporation if any e g Technolo
8. e bid processes vail occur in a timely manner and accurately refeci the corporation s policies and procedures There is a risk that Purchasing could become a bottleneck that slows the pacs of the City s capita program which could lead to delays that impair service quelity and or the delivery of service in other parts ot the organization To mitigate this nsk wih current resources the level of oversight applied to bid cal s could bs reduced hte this may increase the assurance that bid processes wii be tmely it creates ihe increased risk that tid documenis co not epprosriaie y reflect corporais standards for quatity accuracy and completeness The Purchasing Analyst vould facilitate the completion of bid orocesses to ensure compliance wiih soicy and ensurs acccuntability of all siatt inveived in the award decision The Analyst wou d review bid requests coming trom departments to assess the comsisteness and cbjecuvity of the eseclfication In coliaborazion with department xaf the Anatyst wou d also identify the moat appropnate format for bid solicitation 1 e guotation tender proposal 48 well this position would improve corporate oversight over contmodity surchases Currently ihe inung and extent of bid calis for standard commeciities vares and an enierrine wide cuying atrategy is nat i place for some commodities The Analyst would identify the commodities that should have an enterprise v ge buying strategy in place and coordinate th
9. e context for assessing reported results Typically the objectives will not change from year to year If you read the key departmental objectives you should be better able to understand the performance indicators reported by the department and use this information to assess how well it is doing Also the key departmental objectives give you a good idea about what the department views as the most important things it is trying to accomplish In any particular year the department may also identify a number of specific objectives that relate either to Council s Strategic Priorities or to significant program deliverables These would be identified in the Strategic Plan amp Other Program Deliverables section see C 494 Increase the race of electronic paymen methods fo sesziving ard making payments Major Initiatives lssues Investigace opportunities to improve the efficiemsy of she aanstal budget develoomert prosess with 2 partcular esus on beck office elaccrome orocessing tocs and imorovements Raview the City s financial polices thas govern the orocuction of tha budget and reconimenc charges f requited fo Finance Commitise by Seprember 2008 Provid2 informacion documentation and training for stai about Basia s financ al tools and processes Lead Sarfe s contract celwverables for water metar reading billing colleot sn services and corporate k processes ard data required to suppor a capital assat reporting f
10. f data managers use to guide their programs and services Generally indicators that describe outcomes i e the consequences of a program or service and outputs i e the service level provided are preferable for this form of reporting over inputs i e the amount of resources consumed or efficiency i e the cost per unit of service provided Staff anticipate the number and type of indicators included in a performance plan to evolve With more experience and dialogue with both Council and the public about how to assess performance staff expect reporting key performance indicators will change to incorporate lessons learned 495 F l CORPORATE SERVICES DIVASIOIL GEHERAL MALIAGER 01 08 1000 0000 28 Salaries i 29 Fringe Benefits ot General Operations 4204 Minor Equipment Total Other i NOTES The Department Budget and Forecast CITY OF BARRIE 2008 GPERATINHG BUDGET EXPENDITURES ACTUAL BUDGET ACTUAL 479 965 92 152 21 518 17 817 17 579 3 829 2 824 10 300 4 263 200 708 420 031 28 610 ea cocaine npn athe 207 740 35 719 3700 253 159 Page 71 FORECAST 217 367 38 211 14 045 266 623 Page 71 2010 FORECAST 223 893 40 327 11 800 276 020 Every Performance Plan includes a report describing financial trends A department s operating budget includes two components the base budget and program changes The base budget includes costs that are expected
11. gy Services support Finance support 499
12. m the base budgets and would only be incorporated into the base budget if they are approved The City of 497 Fom Program Detaits Program Title Purchas ng Pesit on Title Purchas ng Analyst Onieom Lapse Semos Degartmen Financa Cepanmeni core 19 1200 Spa nee Sag a arri Complement meso 4 FTE Job Cisss Leyel 7 Step 2 Enot e Curator acem FT Ff Temporary speciy guration Funding Impact Cost Avecteset Bre meety dustin vay Cee rains 3a snes and Bene its 3 33 431 hater alz and Supplies S 500 Purchased Servings 5 Capital 2 253 Techneiegy 3 5 875 Sacibes 5 G 3 cecal operatng espanedues 5 41 287 00 Extemal Financing Subs es emer as negarive Cher emer as negative 42ines cenity eures Net Program Comms 5 41 887 03 Funding from Giher Municipat Sources Ohyect ryen Cees Recovery from Capital iener as negscive Recover from Rale Recover from User Fees s Osher Revenus 5 Net impact The City of Program Change Form f a department wants to increase its base budget to include new resources or introduce a new product or service it must present a Program Change form for approval The purpose of the Program Change form is to provide detailed information regarding a change in program direction or a change in staff complement levels Details about the source of the Program Change are provided in the Program Details section see F If there is a complement imp
13. ramework y 2036 zs and processes to ensure continuce efiic ent delivery of transparent and zesountable service Key Performance Indicators Accurate and timely reporting of business transactions 2305 Fan 1 000 50 7 dune 30 2358 Number of waer bling compains received Timely billing and revenue collection ent _ 237 Actual 193 2 By Accurate and timely stafi payroll administration Indisaror 2007 Actual C3 Fian The City of Major Initiatives Issues Every Performance Plan describes initiatives that involve significant collaboration either between other departments or with external stakeholders that could influence its actual results see D This section could provide information about factors affecting planned results and or additional information about what specifically the department plans to do to achieve its objectives within the next few years Key Performance Indicators Performance indicators are reported for every departmental objective included in the performance plan see E The purpose of reporting these indicators is to provide plausible evidence based information to support assessments about progress toward planned results However these indicators cannot and they are not intended to conclusively prove that actual results are are not meeting expectations The indicators reported in a performance plan are selected from a range o
14. t builds on experimentation practical experience and consensus about what is relevant and significant Council s feedback is encouraged to ensure future reports include information that offers the best opportunity to illustrate whether or how much progress is being made toward achieving its strategic priorities The City of BARRIE 493 Departmental Functions The Department is comprised of three branchas Accounting Sarices nchices payroll paysoles receivables uiiities and insurance Financial Services inetuces taxation and financial repoting and Purchasing Services In adoton tc overseeing thease services sanior siai participate in a number of comparate projects For example the Deputy City Treasure particpates on corporate conmmitizes insucing she Tang bi2 Capa Asset Reserting Project and ike City Treasurer chairs the update te Ine Developmen Charges By law Accounting Services The Accouniing Senices Branch requires sporaximately 33 of the Deosriment s raesourcas i0 perform the clloning senvices a Process bi weekly Dayro l for 5 609 empicyses Including those of tne Police Library Airpcn end BIA e Process over 50 009 yercor Invoices with sayment on average in 20 days e Process monitor and follev up on sil outstanding menicpsl billings collecting over 8395 of oulscancing receivalies Manage waer billing comrast with Barre Hydro anc respond ic water and wastewater accourt customer inquires e Process snd manage over 23
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