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4
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That Financial Services ensure the
variance analysis for compensation and non-compensation line items be
segregated on a line basis in order to increase transparency and that
surpluses in one area do not offset deficiencies in the other and that the
report be provided to Council.
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Management
disagrees with this recommendation.
The Operating Status Report provided to Council on a quarterly basis shows
actual spending and revenues against the amounts budgeted by department and
branch. The second and third quarter reports include a forecast identifying
areas of surplus or deficit that need closer monitoring. In addition, a
compensation schedule showing actual salary and/benefits along with overtime
costs incurred by department and branch is provided.
Non-compensation items are not presented on a line basis in the quarterly
status reports. It is the
responsibility of the branch directors to ensure effective management and
delivery of programs within approved resources and to make decisions that
consider the overall effective use of resources for the benefit of the
organization. Situations may arise where temporary shortages in available
staff resources result in the requirement to deliver a program or service
through the use of purchased services, which would be funded by the savings
in the compensation budget accounts.
Without this latitude to utilize budget funds in this manner, the ability
of directors to effectively manage and delivery programs and services would
be compromised.
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December 2009:
Requires Resolution
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