Download A User's Guide to the City of Barrie's Department Performance Plans

A User's Guide to the City of Barrie's
Department Performance Plans
The Guy of
::JLJ
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 department's products and services, and key performance indicators that can
be used to assess results
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 that 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
iLL.
T1
-I
493
iii
F
pli tnlenlal Functions
The r=hartr-,enr is compdsec of three branches, Accounting Serv,ces ,djces payroll. paysotes.
receivaoles, or, trot, and insurance), Financial Services (induces taxation and rinanciat 'epo.tirg) and
°orchasing Services, In sdd,ton to unersueing these sernOes, sOnior staff panicipate in a number of
corporate projects. For example, the Deputy City Treasurer partiopates on corporate conrnnftees ir-ciucing
-i.e Tacg'ble Capita' Asset Reocrtirg Project and the City Treasurer chairs the update to Inc Deve.opment
Charges By-la'a,
Accountititi Services
Q
A
The Accoun:irg 3cr-vices Branch requires upprooimatsly 33% of the Deps-'zmenz's resources to perform rite
folvxvirrg services;
• Process hi-weedy sept01 far t,tDt employees, Inoluding those of the Police, Jlrrary, Airport, and BIA
• Process over SC',OOj ver,cor InvoiceS with oayrnent, on average, lxi 3D clays
• Process, monitor and folicr,-up or all ourtstarding municipal bdirgs, coructing over 83% at
outstanding renel'eattes
• ',tanage water billing contract with Same Hydru anu respond to water and rnaotewater a000urt
Customer inquires
• Proonto and nrunage over Cdt insu'ance darns sen year
Financial Services
The °inanciat Services B'anctr requres approximately 43% of the Cepartrnenro resouroes cx perform the
following services:
• Condnute the annual preparation of the operatir-g and capital Dudgets
• Ensure tne lively, aoourare biting and colleoton of municipal property races
• Provide nranagenrnrt with timely yeas-lu-date expenditure and revenue tata 5 and cera Is of the
operuting and capital prugrams
• Suoport the City's auditors by preparing work ng papers lOt lice year-end ivancial statement audit
• °repmu tne annual tinoroal statements, Provincial Financial tnfo'uutcrr Return, intruding Municipal
°erformance Measurement program results, coo special purpone fnanciat statenrents
Purchasing Services
The Purrtinasing Serx'oes Braron requires approximately 33% of tire Depannrent's resources to perform the
fo lowir-g services:
• Work with user uepartncter,ts to ceve'op a projected 23d bd doaerertn that wit attract coropetitine
bids front reputaole supplers
• urouiue esyervise or-ct bid actnrinisrratlon for approximately 50 professional services croposa's
• Wcrk with publio agencies through the r3norgian Bay Area Public Purv,nasirg Cooperatlee anu the
Or-lan, Pubic Buyers Association to obtain ecoron, en of scale or purchases and Information sharing
• Reg'Jlariy monitor 'narbet cona'tons and burrohrnark err' costs wi-tm otner moniopal'cies
• Monitor me market pace ar,u rsainta n a current procurenrent strategy rot hydra. gasoline. foe',
'uicdiesel foe' and natural gas
• icer,t ty opportunities xnroonsoolatixn of like requirements
* Encore Inc procurement process contins-us tone transparent, 1* and aconuntuole anc n compliance
win the City's Pracu'ement Pclicy
Q
Key Departtttental Objectives
Provice the City's operating and supoor, depannrents mitt, the business rnfrastru;lure fur.
• Accoare and linrely repor,lng ct yrroiness transactions
• Comueeqve procurement and timely payment of purchased goods and services
• Timey bith-g anc revenue collect'on for municipal services sold
• Accurate and tinrely staff payroi adnrinistration
Strategic Plan & Other Program Deliverables
• C,urxly with Fubl's Sector Accounting Board IPSAB) recomorendatians xor Inc epo4ng of Tang
Cap tat Assets
• Conrply with PSAB recc-rrnrendatlors"c Pubic Perfornrance Reporting
• update the City-wide Develop rneni Charges By-low
Q
C
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 Obiectives: 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 provide 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 & Other
Program Deliverables" section (see "C").
The City of
BLW E
494
rvre350 Ide rate ci eleoircr3c payment metdode fc receforg ard makirg pymentu
Major Initiatives/Issues
Investigate opooduoi:ies to rupvcve the efficiency of the anraal budget develcomort yrcoess, with a
partoular cvas no bank-office eecrrorc orocessng too:s and ircorovewercs
Review the Cityn financial pofides that govern the orocacrion of the bucget and reoornrnevo cdargos, 1
requited. to Finance Comrvttee by September 2305
Procide inlor'sation, docume tafior and a:rtig for staff about Sanies finarval tunis and processes
ceac Saries conl'act cedverablec for water meter reading, blIdg, cofienkcn servicec and cornorate
repnntg.
Cevulce toe pntcy framework, processes ard cata recobed to support a capitai asset reporting f'amemorit
'Jratncvrnieu edit PSAS 21i0by223P.
Review Purosasug poicies and pronuoses to ensure ccn:inueu eftnievt delvery oC transparent and
annnjntabe service.
Key Performance Indicators
Accurate and timely reporting of business tranoavtiorns
H :r
Insurance cost perclaorfrcrcent
Pubtc release of pr or-year audited finanvial statemene
ylumber of water blog corep ants revoked
2237 Actual
51523.33
2305 Fan
,t30.00
- June 23, 2CD7
453
Jane 30, 2338
ff75
2237 Actual
Jtl Fan
Timely billing and revenue collection
Indicator
Id cC propertIes ct pre-autrorized payment
t7.fli
Id of b logs catatarclng over 3) days
275ff
Year-end tax artea's as pestestr of tax reverse
83%
IPSR
8 1%
Competitive procurement and riosely payment
:x;Fa-
LTc:cul
flunrberufvonrpotirvubJpc:osssr
52
A. o
23
20
0%
5%
rirern'
jrc-ov orc:.irvnrvrt cc ;xss
330
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 of 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).
Accurate rdtnrtofIpror,lladnsinistration
ru LatL
%vfReoortts n Etrf
3Dcuj
vvt/RCE)c'eatedor-kne
r ;t'at :r ocer nor FF0
Id of pa rut rransanrnns toot rev s-n ccrrevticn
trr42
OCt.51
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.
The City of
iILT TE
495
CITY OF BARRIE
2O8 OPERATING BUDGET
E X F Eli BIT IT RE S
_____________________________________________________
CORPORATE SERVICES DIVISIOII
'GEJIERAL MAIJAGER 01-08-1000-008028"
Salaries
Fringe Benefits
20"
3'"
General Operations
4201
Minor Equipment
Total Other
007
DUL}GET
2008
ACTUAL
179,965
17917
2824
92152
17,579
10,300
-
200,706
Page 71
2007
ACTUAL
2008
BUDGET
21,518
3,829
1,263
-
120,031
26610
MEMO
207740
35,719
9700
-
253,169
2009
FORECAST
217367
38,211
11,045
2010
FURECAT
223893
40,327
11,800
-
266623
-
276,020
NOTES
The Department Budget and Forecast
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 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.
Theyo
JL.
--
-
-J
496
CORPORATE SERVICES DIVISION
Generil Miniger Coipor its Services
2008 Base Budget Change Repo!1
29
2007
2005
Actual
Base
Program
Requested
2005
Base Budget
Budget
Expenditure
Budget
Change$
Budget
to 2007 Actual
____________
Change lit 2005
$
$
$
$
$
Salaries
92152
21518
207740
186222
865% Annualized costs for GM and EA
Fringe Benefits
17579
3829
207740
3579
35719
31690
833% Annuazed costs far GM and EA
Ge era! Operations
10200
1263
9700
9700
8437
-
-
-
668% Annualized costs for GM and EA
0%
________________________________
'28
2007
Approved
142** Minor Equipment
-
-
j4910 Transfer to Resewes
Comments
-
-
-
-
0%
4939 Trnsf!rtoCPital
-
-
-
-
-
4930 Transfer to Unfinanced Capital
-
-
-
-
-
0%
0%
5
6
-
-
-
-
-
-
-
-
-
-
Hydro, Water, Sewer, Gas
Lease Equipment/Property
Financial Expenses
Total Gross Expenditures
-
120,031
-
26.610
6200 Other Municipalities
-
-
8201 Province of Ontario
-
-
89
Fees, Charges, Service Rentals
Total Revenues
Total GM Corporate Services
120,031
-
253,159
-
-
253,159
226549
-
-
-
-
-
-
-
-
-
-
-
-
26.610
253.159
-
253,159
226,549
0%
0%
0%
851%
0%
0%
0%
851%
_________________________________________________
______________________________________________
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 from the
base budgets, and would only be incorporated into the base budget if they are approved.
The City of
IF? '17JT
-
497
I: J-:ri
-
Frrn
ovjram 1esas
Proarn Tide: PUtCItSO Pout on Title: Purcho kalyot
lert: Cccn:nto Ser,con
Darivien:: Finorco
Oe': 10-20O
Complement'::::
FTE Job Coss: Lonel 7, Stop 2
Durot -: r: Fvrr,eot FT fTemporar, opeofy
sndin Impact
Cost
:Oa sen and Bene9tn:
ih,Is
lu and Supplies
PItaned Seivuos:
Capital:
Technclcy:
0act on:
S
33431
5
500
S
S
2C53
$
5.75
$
Q
Program Change Form: If 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 impact, it would be described here.
Financial details included in a Program Change describe
both the anticipated costs and benefits (see "0"). The "Net
Impact" figure shows the cost or revenue impact this
program change would have on the City's budget.
S
41,3573
temal Financing
!ubr : n ien:er an negativE'
S
C:he (emer vs nega:imi
S
rnt; ccntri sews,
tPmçvrr Cc
5
41,5?.C3
nding (toni Other unicipat Sourcen
Recouer front Cspiml enter as nuys:vsj
S
Reouver (our Rote:
S
Recover from User Foes:
S
Other Revenue:
$
t
_L±
v-tt:
S
La
498
"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 1").
41.9S7.OO
fleivlce Impact
Corporate oversight over procurenrent actbtien and
2JI Cuvit
:1:1 Pto -nd
based on anhcipa:ed
orporate purchrtsng
cttsiiy levels, there is
activty levels. sufficient
issuthceni capassy to
capacity would mist to
ensure bid fontrat.
ensure bid format.
specifcatians ard anaiyuis epecitications and
analysis of bid results
0f bid retain consistently
rorect Purchaving So ivies reflected Purchssnp
and procedures
policies and
procedures
Conrmoci tg vr000remertt strategy
No corporate approach for A pan to identify
000rmodihea
bupng standard
conrn,odities esists,
purchased by several
departments would he
developed and
Implemented. reducing
purchasing cycle times
and minimizing unit
COst
rtoulrte reporting about coroorate purchaswg act.vity Annuai report produced for As east semi-annual
Councr. with other resorts reports produced for
Council, supported by
produced ort art ad hoc
routine management
basis.
repors produced
throcphcut the year.
Procurement trainng
Irsufticient rerources to
Traning schedule and
er.oure oh staff are aware
support material will be
of and know how to apply routinely avalable.
PurchasIng patcied and
processes
based on current
corporate purthasing
tiusiness Case
Considering the growth that's occurrnp hr the City's capital program and tIe consequential impact this will
have on the demand for Purchasnp staff assistance, there in insufficient capacity to ensure hid processes
will occur in a timely manner and accurately ref oct the corporations potizies and procedures. There isa
rIsk that Purchasing could become a bottlenecit that slows the pace of the CIty's captal progranr, which
could lead to sislays that impair service quabty andtor the delivery of semice n other ports of the
organization.
To nmtigate this risk with current resources, the level of overalcjht applied to bid cats could be
reduced. Vslvie this cray increase the assurance that bid processes wilt be hnmely, it creates the increased
tints that bid documents do not apploortate'y reflect corporate starmdsmds for qualty, accuracy and
completeness.
Q
H
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:
•
•
)
\\I/
Details about complement impact
Previous Council approved staff reports
Provincial regulations
Anticipated performance impacts
Relationship to the Strategic Plan
Relationship to the capital budget
Relationship to growth and development
Impacts of this program change on other areas of the
corporation (if any, e.g. Technology Services support,
Finance support).
The Purchasing Analyst would facit date the completion of bid processes to ensure compliance with aolicy
and ensure accountability of all staff innovect in the award decision. The Analyst woud review bid requests
coming front departments to assess the conr eteness and oltjects'ity of the epecincation. Is coliaborason
with depcirtsrent staff, the Analyst seaud also identify the n'.ost approprate fommat for bid ssimcitat'man I e.
quotation, render, proposslf.
As well this position would erprove corporate overnight over coe.nvodity purchases, Currently, the tintIng
and extent of bid calls for standard comnrodities varies, and an enterpr'ee-v de buying strategy 5 not in
place fsr sante commodities. Tire Analyst would identify the commodities that should have an enterprisewide buying strategy In place and coordinate the bid call farthest with other Purchasing staff.
The C' of
EL
499