2014 Operating Budget 2014 2023 Capital Budget December 12, 2013 - - PowerPoint PPT Presentation

2014 Operating Budget 2014–2023 Capital Budget

December 12, 2013 Presentation to Budget Committee

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Toronto Montreal Nova Scotia

2012 Spending Per Resident on Ombudsman Services

Per capita

Jurisdiction FTE Budget 2012 Population Toronto 11 $1.5 M 2.7 M Montreal 8 $1.1 M 1.6 M Nova Scotia 17 $1.8 M 0.9 M

OFFICE OF OMBUDSMAN ORGANIZATION CHART – as of December 31, 2013 Ombudsman

Administrative Assistant Access & Education Assistant Ombudsman Investigator Ombudsman Investigator Ombudsman Representative Research & Policy Consultant Ombudsman Representative Ombudsman Investigator Director, Investigations & Conflict Resolution Ombudsman Investigator

OFFICE OF OMBUDSMAN ORGANIZATION CHART – PROPOSED 2014 Ombudsman

Administrative Assistant Access & Education Assistant Ombudsman Investigator Ombudsman Investigator Research & Policy Consultant Ombudsman Representative Ombudsman Investigator Director, Investigations & Conflict Resolution Ombudsman Investigator Ombudsman Representative Ombudsman Investigator

2014 Operating Budget

Base Budget Reduction New/Enh Request Budget Request $ In % Gross Expenditure $1,593.3 $1,635.8 $0.0 $89.2 $1,725.0 $131.7 8.3% Revenue $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 N/A Net Expenditure $1,593.3 $1,635.8 $0.0 $89.2 $1,725.0 $131.7 8.3% In $000s 2013 Approved Budget 2014 2014 Budget Request vs 2013 Approved Budget

2014 Operating Budget

Increase of $131.7 thousand from 2013 Approved Budget due to:

• Part-year budget for an additional

Ombudsman’s Investigator of $89.2 thousand

• Base budget pressures of $42.5 thousand

related to progression pay, COLA, benefit adjustment, and economic factor adjustments for non-payroll items.

2014-2023 Capital Budget

• At its January 2013 meeting, City Council approved

the 2013-2022 Capital Budget and Plan for the Office of the Ombudsman, as follows:

• $0.500 million in 2016
• $0.700 million in 2021.
• The 2014-2023 Capital Plan is to upgrade the Case

Management System in order to maintain its state of good repair.

• The 2014-2023 Capital Budget and Plan for the Office
• f the Ombudsman reflects a $0.030 million increase in

cash flow in 2016 and $0 increase in 2023.

OMBUDSMAN REPORT ACTION REQUIRED Office of the Ombudsman - 2014 Operating Budget

Date: November 27, 2013 To: Budget Committee From: Fiona Crean, Ombudsman Wards: All Reference Number: SUMMARY This report details information related to the 2014 operating budget for the Office of the Ombudsman, including a recommended full-year 2013 operating budget of $ 1,725.0 thousand for approval by Budget Committee. RECOMMENDATION The Ombudsman recommends that:

• 1. Budget Committee approves the attached 2014 full-year operating budget for the

Office of the Ombudsman and forward it to the Executive Committee. Financial Impact Approval of the Ombudsman's 2014 operating budget request will result in $ 1,725.0 thousand being part of the City of Toronto's 2014 operating budget. DECISION HISTORY This report is submitted to Budget Committee in accordance with Executive Committee Item 31.1 ‘A Policy Framework for Toronto’s Accountability Officers’ adopted as amended by City of Toronto Council at its April 2009 session; and Chapter 3, Accountability Officers, Toronto Municipal Code, enacted by City Council October 27,

• 2009. Chapter 3 provides that the Accountability Officers are independent and accountable

to City Council. Section 3-10C requires each Accountability Officer to submit an annual budget request to the Budget Committee for consideration and recommendation to City Council.

ISSUE BACKGROUND Under the City of Toronto Act, the Ombudsman has the responsibility to investigate public complaints about decisions, actions or recommendations made or omitted by the Toronto Public Service. It is an office of last resort where residents can complain when they believe they have been treated unfairly by the Toronto Public Service, its agencies, boards, commissions and corporation. In the 2009 start-up year, the Office of the Ombudsman's budget was $1, 218.3 thousand. This amount fell significantly short of the Office’s actual requirements to serve Toronto’s 2.7-million

• residents. However, the severe fiscal restraints of City government were recognized and the plan

was to build capacity incrementally over time. In 2011, I made a budget request of $ 1,494 thousand that included one new Intake position and one additional Investigator to enable a sustained focus on broadening capacity for systemic investigations. The goal was to yield greater efficiencies and savings and lessen residents' frustrations because they would experience improved public service. That request was turned down. In 2013, the Office was given one additional Investigator bringing the staff complement to 10, four of whom are investigators. While this was appreciated, the lack of resources relative to actual workload remains evident, particularly in the area of systemic

• investigations. It continues to be the case that comparable jurisdictions are far more

appropriately resourced and as a consequence are better equipped to serve their citizens. For example, Montreal, with a population of 1.6-million, has a staff complement of seven, five of whom are investigative staff; the Province of Nova Scotia, with a population of 922,000, has an Ombudsman’s office of seventeen staff, 13 of whom are investigators. The Office is doing its best to make its services known to communities, particularly those who

• ften have the most contact with government and are likely to have the least knowledge about

Ombudsman services. It is however in the area of systemic investigations that value for money and opportunity for improved public administration become most evident. The return on investment in conducting an investigation into red tape is one example. Improvements in public administration may be evidenced by investigations such as Housing at Risk. One additional investigator is being requested as part of the Ombudsman's 2014 budget

• submission. This addition is critical to providing greater capacity for systemic investigations

which bring broad improvements for many and provide cost-savings in the longer term as evidenced by a number of publicly reported investigations over the past year. Funding for external investigators is maintained in 2014 and will be assessed for the 2015 budget. COMMENTS The Office of the Ombudsman 2014 operating budget request of $ 1,725.0 thousand includes a request for one additional investigator at $89.2 thousand net for partial year budget requirement of nine months.

CONTACT Fiona Crean Ombudsman City of Toronto fcrean@toronto.ca 416-392-7061 SIGNATURE (original signed) ______________________________ Fiona Crean, Ombudsman ATTACHMENTS Appendix I: –Accountability Officers: 2014 Operating Budget Overview

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

Budget Request Overview Budget Committee – December 10, 11, 12 and 13, 2013

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Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

Contacts: Jeff Griffiths Auditor General Tel: (416) 392 - 8461 Janet Leiper Integrity Commissioner Tel: (416) 397 - 7770 Linda Gehrke Lobbyist Registrar Tel: (416) 338 - 5858 Fiona Crean Ombudsman Tel: (416) 392 - 7061

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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Executive Summary

• This Budget Request Overview presents the requests of the four (4) Accountability

Officers' 2014 Operating Budget and acts as a reference document to accompany the 2014 Operating Budget Request reports that are being submitted by the Offices

• f the Integrity Commissioner, Lobbyist Registrar and Ombudsman. The Auditor

General's request has been submitted to and approved by Audit Committee on October 31, 2013 and is being transmitted to Budget Committee by Audit Committee (http://app.toronto.ca/tmmis/viewAgendaItemHistory.do?item=2013.AU13.3). This Overview reflects the Auditor General's budget submission to the Audit Committee.

• The Accountability Officers are independent from the City's Administration and are
• fficers of City Council.
• The Operating Budget Requests of the 4 Accountability Officers have been

consolidated into one Budget for purposes of inclusion in the corporate Operating Budget summary for the City of Toronto.

• Each Accountability Officer is accountable for their own budgets, separate from one

another and pursuant to their legal mandates.

• The Accountability Offices’ 2014 Budget Requests is $7,750.5 thousand gross and
• net. The Budget Requests incorporate reductions and new/enhanced requests, and

comprise the following: Gross ($000s) Net ($000s) Office of the Auditor General 4,639.1 4,639.1 Office of the Integrity Commissioner 299.1 299.1 Office of the Lobbyist Registrar 1,087.3 1,087.3 Office of the Ombudsman 1,725.0 1,725.0 Total 2014 Budget Request 7,750.5 7,750.5

PART I: 2014 OPERATING BUDGET

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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The 2014 Base Budget Requests of $7,647.1 thousand gross and net: Gross ($000s) Net ($000s) Office of the Auditor General 4,639.1 4,639.1 Office of the Integrity Commissioner 264.4 264.4 Office of the Lobbyist Registrar 1,107.8 1,107.8 Office of the Ombudsman 1,635.8 1,635.8 Total 2014 Base Budget 7,647.1 7,647.1 The 2014 Budget Reductions of $22.5 thousand gross and net: Gross ($000s) Net ($000s) % of 2013 Net Budget Office of the Integrity Commissioner (2.0) (2.0) (0.7%) Office of the Lobbyist Registrar (20.5) (20.5) (1.9%) Total 2014 Budget Reductions (22.5) (22.5) (0.3%) The 2014 New/Enhanced Request of $125.9 thousand gross and net: Gross ($000s) Net ($000s) Office of the Integrity Commissioner 36.7 36.7 Office of the Ombudsman 89.2 89.2 Total 2014 New/Enhanced 125.9 125.9

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Table 1: 2014 Budget Requests

FY Incremental Outlook 2013 Appvd. Budget 2013 Projected Actual* 2014 Base Budget 2014 Budget Reduction 2014 New/ Enhanced 2014 Total Budget Request 2015 2016 (In $000s) $ $ $ $ $ $ $ % $ $ GROSS EXP. Office of the Auditor General 4,177.7 3,978.6 4,639.1 0.0 0.0 4,639.1 461.4 11.0 202.3 109.6 Office of the Integrity Commissioner 262.4 247.4 264.4 (2.0) 36.7 299.1 36.7 14.0 85.0 2.9 Office of the Lobbyist Registrar 1,087.3 957.3 1,107.8 (20.5) 0.0 1,087.3 (0.0) (0.0) 61.2 20.3 Office of the Ombudsman 1,593.3 1,593.3 1,635.8 0.0 89.2 1,725.0 131.7 8.3 101.9 37.7 7,120.8 6,776.6 7,647.1 (22.5) 125.9 7,750.5 629.8 8.8 450.3 170.6 REVENUE Office of the Auditor General 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NA 0.0 0.0 Office of the Integrity Commissioner 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NA 0.0 0.0 Office of the Lobbyist Registrar 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NA 0.0 0.0 Office of the Ombudsman 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NA 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NA 0.0 0.0 NET EXP. Office of the Auditor General 4,177.7 3,978.6 4,639.1 0.0 0.0 4,639.1 461.4 11.0 202.3 109.6 Office of the Integrity Commissioner 262.4 247.4 264.4 (2.0) 36.7 299.1 36.7 14.0 85.0 2.9 Office of the Lobbyist Registrar 1,087.3 957.3 1,107.8 (20.5) 0.0 1,087.3 (0.0) (0.0) 61.2 20.3 Office of the Ombudsman 1,593.3 1,593.3 1,635.8 0.0 89.2 1,725.0 131.7 8.3 101.9 37.7 7,120.8 6,776.6 7,647.1 (22.5) 125.9 7,750.5 629.8 8.8 450.3 170.6 Approved Positions** Office of the Auditor-General 29.0 29.0 29.0 0.0 0.0 29.0 0.0 0.0 0.0 0.0 Office of the Integrity Commissioner 2.0 2.0 2.0 0.0 0.0 2.0 0.0 0.0 0.0 0.0 Office of the Lobbyist Registrar 8.3 8.3 8.3 0.0 0.0 8.3 0.0 0.0 0.0 0.0 Office of the Ombudsman 11.0 11.0 11.0 0.0 1.0 12.0 1.0 9.1 0.0 0.0 50.3 50.3 50.3 0.0 1.0 51.3 1.0 2.0 0.0 0.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions *** Office of the Integrity Commissioner's 2013 Budget includes in-year adjustment of $11.2k in Q4 2013 2014 Budget Change - 2014 Total Submission v. 2013

• Appvd. Budget
• The 2014 Operating Budget Request for the four (4) Accountability Officers totalling

$7,750.5 thousand net comprises a base budget request of $7,647.1 thousand net and a budget reduction of $22.5 thousand net.

• The Office of the Auditor General 2014 budget request of $4,639.1 thousand net,

includes: base budget pressures of $461.4 thousand net, which include the filling of two approved positions previously gapped in order to meet prior year's budget

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targets, COLA increase, progression pay increases, benefit cost increase and economic factor adjustments for non-payroll items. These result in an increase of $461.4 thousand or 11% from the 2013 Approved Operating Budget of $4,177.7 thousand net. If filling of the two approved positions is excluded, the increase would be $166.0 thousand net or 4% from the 2013 Approved Operating Budget.

• The Office of the Integrity Commissioner 2014 budget request of $299.1

thousand net, includes: base budget pressures of $2.0 thousand net, which include reversal of one- time reduction for non-payroll budget, and budgetary provision for COLA increase, economic factor adjustments for non-payroll items and progression pay increase. a budget reduction of $2.0 thousand net that represents a reduction equivalent to 0.7% of the 2013 Approved Net Operating Budget. new/enhancement request of $36.7 thousand net per Council direction on a full-time Integrity Commissioner with the appointment of a new Integrity Commissioner in September 2014. These result in an increase of $36.7 thousand or 14.0% from the 2013 Approved Operating Budget of $262.4 thousand net.

• The Office of the Lobbyist Registrar 2014 budget request of $1,087.3 thousand

net, includes: base budget pressures of $20.5 thousand net, which include budgetary provision for progression pay increase, COLA pay increase, and economic factor adjustments for non-payroll items. a budget reduction of $20.5 thousand net that represents a reduction equivalent to 1.9% of the 2013 Approved Net Operating Budget. These result in a flat-lining of the 2014 budget to the 2013 Approved Operating Budget of $1,087.3 thousand net.

• The Office of the Ombudsman 2014 budget request of $1,725.0 thousand net,

includes: base budget pressures of $42.5 thousand net, which include budgetary provision for progression pay increase, COLA, benefit adjustment, and economic factor adjustments for non-payroll items. new/enhancement request of $89.2 thousand.

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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These result in an increase of $131.7 thousand or 8.3% from the 2013 Approved Operating Budget of $1,593.3 thousand net.

• If the Budget Committee adopts the 2014 budget requests for the Accountability

Offices, the budget outlook will increase by $450.2 thousand net in 2015 and $170.6 thousand net in 2016 to maintain the requested 2014 service level. In 2015, it includes budgetary provision for progression pay and COLA increases in accordance with employment agreements and corporate policies for non-union staff and economic factor adjustments for non-payroll items, and annualization and incremental impacts of new/enhancement requests. In 2016, the outlook includes budget provisions for progression pay increases and economic factor adjustments for non-payroll items.

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• The Accountability Officers are independent from the City's Administration and are
• fficers of City Council.

City Council

Auditor General

Financial, Compliance & Performance Audits Fraud Waste Hotline External Public Accounting Contract – City Statutory Audits Operational (Value for Money) & Special Audits

Integrity Commissioner Lobbyist Registrar

Registry Operations Inquiries and Investigations

Ombudsman

Public Outreach & Education Investigations & Conflict Resolution

• Each Accountability Officer is accountable for their own budgets, separate from one

another and pursuant to their legal mandates.

• 2014 Operating Budget Request reports are being submitted by the Accountability

Officers (other than the Auditor General) directly to the Budget Committee. The Auditor General has submitted his 2014 operating budget request to Audit Committee which was approved by the Audit Committee on October 31, 2013.

PART II: REPORTING RELATIONSHIPS OF THE ACCOUNTABILITY OFFICERS

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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Office of the Auditor General

2015 2016 (In $000s) $ $ $ % $ $ GROSS EXP. 4,177.7 4,639.1 461.4 11.0 202.3 109.6 REVENUE 0.0 0.0 0.0 NA 0.0 0.0 NET EXP. 4,177.7 4,639.1 461.4 11.0 202.3 109.6 Approved Positions 29.0 29.0 0.0 0.0 29.0 29.0 2013 Appvd. Budget 2014 Base Budget Change - 2014 Base Budget vs. 2013 Appvd. Budget FY Incremental Base Outlook

The Office of the Auditor General's 2014 base budget request of $4,639.1 thousand net represents an increase of $461.4 thousand or 11% from 2013 Approved Operating Budget of $4,177.7 thousand net. The major drivers for the base budget increase are:

• Reversal of $295.6 thousand from prior year relating to two approved positions that

was previously gapped in order to meet prior year's budget target.

• Salary and benefit increase of $163.5 thousand relating to budgetary provision for

increases in progression pay, COLA and benefit costs.

• Economic factor adjustments for non-payroll items of $2.3 thousand.

There is no change in approved positions as a result of the 2014 Base Budget.

PART III: 2014 BASE BUDGET SUMMARY

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Office of the Integrity Commissioner

2015 2016 (In $000s) $ $ $ % $ $ GROSS EXP. 262.4 264.4 2.0 0.7 6.6 2.9 REVENUE 0.0 0.0 0.0 NA 0.0 0.0 NET EXP. 262.4 264.4 2.0 0.7 6.6 2.9 Approved Positions 2.0 2.0 0.0 0.0 2.0 2.0 Change - 2014 Base Budget vs. 2013 Appvd. Budget 2013 Appvd. Budget 2014 Base Budget FY Incremental Base Outlook

The Office of the Integrity Commissioner's 2014 base budget request of $264.4 thousand net represents an increase of $2.0 thousand or 0.7% from the 2013 Approved Operating Budget of $262.4 thousand net. The major drivers for the base budget increase are:

• Reversal of one-time 2013 reduction in non-payroll budget of $5.3 thousand
• Progression pay increase of $2.3 thousand.
• COLA adjustment of $4.1thousand.
• Economic factor adjustments for non-payroll items of $0.4 thousand

The cost pressures are partially offset by budget to actual salary and benefit adjustment

• f $10.1 thousand.

There is no change in approved positions as a result of the 2014 Base Budget.

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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2015 2016 (In $000s) $ $ $ % $ $ GROSS EXP. 1,087.3 1,107.8 20.5 1.9 40.7 20.3 REVENUE 0.0 0.0 0.0 NA 0.0 0.0 NET EXP. 1,087.3 1,107.8 20.5 1.9 40.7 20.3 Approved Positions 8.3 8.3 0.0 0.0 8.3 8.3 2013 Appvd. Budget 2014 Base Budget Change - 2014 Base Budget vs. 2013 Appvd. Budget FY Incremental Base Outlook

The Office of the Lobbyist Registrar's 2014 base budget request of $1,107.8 thousand net represents an increase of $20.5 thousand or 1.9% from the 2013 Approved Operating Budget of $1,087.3 thousand net. The major drivers for the base budget increase are:

• Progression pay increase of $20.4 thousand
• COLA adjustment of $17.5 thousand
• Economic factor adjustments of $1.7 thousand related to non-payroll items

The cost pressures are partially offset by budget to actual salary and benefit adjustments of $19.2 thousand. There is no change in approved positions as a result of the 2014 Base Budget.

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Office of the Ombudsman

2015 2016 (In $000s) $ $ $ % $ $ GROSS EXP. 1,593.3 1,635.8 42.5 2.7 67.4 37.7 REVENUE 0.0 0.0 0.0 NA 0.0 0.0 NET EXP. 1,593.3 1,635.8 42.5 2.7 67.4 37.7 Approved Positions 11.0 11.0 0.0 0.0 11.0 11.0 2013 Appvd. Budget 2014 Base Budget Change - 2014 Base Budget vs. 2013 Appvd. Budget FY Incremental Base Outlook

The Office of the Ombudsman's 2014 base budget request of $1,635.8 thousand net represents an increase of $42.5 thousand or 2.7% from the 2013 Approved Operating Budget of $1,593.3 thousand net. The major drivers for the base budget increase are:

• Progression pay increase of $27.1 thousand
• COLA adjustment of $23.8 thousand
• Benefit rate adjustment of $7.1 thousand
• Economic factor adjustments of $4.9 thousand related to non-payroll items.

These cost pressures are partially offset by budget to actual adjustment of $20.5 thousand largely due to a change in staff mix. There is no change in approved positions as a result of the 2014 Base Budget.

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2015 and 2016 Base Outlook: Net Incremental Impacts The Outlooks are projected based on the Accountability Offices' Base Budget Requests. The Outlooks will need to be adjusted should Budget Committee approve the budget requests recommended by the Accountability Officers. Approval of the 2014 Base Budget Request for the Accountability Officers will result in incremental cost of $317.0 thousand net in 2015 and $170.6 thousand net in 2016. Details of the future year costs are as follows: Office of the Auditor General 2015 Base Outlook totals $202.3 thousand net

• Salary and benefit cost pressures of $200.1 thousand
• Economic factor adjustments of $2.2 thousand

2016 Base Outlook totals $109.6 thousand net

• Salary and benefit cost pressures of $107.4 thousand
• Economic factor adjustments of $2.2 thousand

Office of the Integrity Commissioner 2015 Base Outlook totals $6.6 thousand net

• Budgetary provisions of $2.4 thousand of up to 3% progression pay increases for

eligible non-union staff.

• Budgetary provisions of $3.8 thousand for 1.75% COLA pay increases
• Economic factor adjustments of $0.4 thousand related to non-payroll.

2016 Base Outlook totals $2.9 thousand net

• Budgetary provisions of $2.6 thousand of up to 3% progression pay increases for

eligible non-union staff

• Economic factor adjustments of $0.4 thousand related to non-payroll.

Office of the Lobbyist Registrar 2015 Base Outlook totals $40.7 thousand net

• Budgetary provisions of $15.7 thousand of up to 3% progression pay for eligible non-

union staff.

• Budgetary provisions of $23.3 thousand for 1.75% COLA pay increases and
• Economic factor adjustments of $1.7 thousand related to non-payroll items.

2016 Base Outlook totals $20.3 thousand net

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• Budgetary provisions of $18.7 thousand of up to 3% progression pay for eligible non-

union staff.

• Economic factor adjustments of $1.6 thousand related to non-payroll items.

Office of the Ombudsman 2015 Base Outlook totals $67.4 thousand net

• Budgetary provisions of $30.7 thousand of up to 3% progression pay increases for

eligible non-union staff.

• Budgetary provisions of $31.9 thousand for 1.75% COLA pay increases
• Economic factor adjustments of $4.8 thousand related to non-payroll items.

2016 Base Outlook totals $37.7 thousand net

• Budgetary provisions of $33.0 thousand of up to 3% progression pay increases for

eligible non-union staff.

• Economic factor adjustments of $4.7 thousand related to non-payroll.

No COLA is included for 2016 base outlook for the Accountability Officers per Corporate guidelines.

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Office of the Auditor General The Auditor General submitted a budget reduction of $0.0 thousand net. Office of the Integrity Commissioner The Integrity Commissioner submitted a budget reduction of $2.0 thousand net, which comprise one-time reductions in non payroll budget. The reduction of $2.0 thousand net represents a reduction equivalent to 0.7% of the 2013 Approved Operating Budget. Any further reduction will significantly affect the

• perations of the Office. After a budget reduction of $2.0 thousand net, Office of the

Integrity Commissioner will only have $21.1 thousand in its non-payroll budget, of which $4.2k is a corporate allocation for Insurance Reserve Fund contribution. Office of the Lobbyist Registrar The Lobbyist Registrar submitted a budget reduction of $20.5 thousand net, which comprise one-time reductions in non payroll expenditures such as professional services, investigative expenses, and training and development. The reduction of $20.5 thousand net represents a reduction equivalent to 1.9% of the 2013 Approved Operating Budget. Office of the Ombudsman The Ombudsman submitted a budget reduction of $0.0 thousand net.

PART IV: 2014 BUDGET REDUCTIONS

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• Office of the Integrity Commissioner.

The Office of the Integrity Commissioner submitted an enhancement request of $36.7 thousand net. This is per Council direction adopting the Integrity Commissioner's recommendation in her Annual Report to consider a full-time Integrity Commissioner for the next term (http://app.toronto.ca/tmmis/viewAgendaItemHistory.do?item=2013.CC37.11). The request of $36.7 thousand is the partial year impact in 2014 of converting the Integrity Commissioner's position from part-time to full-time is $36.7 thousand beginning September 6, 2014 and based on City Manager's Office salary estimate of $210 thousand plus benefit rate of 28.08%. If the actual salary of the new Integrity Commissioner is higher than $210 thousand, there will be a budget pressure in the Office's 2014 budget. Approval of this enhancement request will have an annualization impact of $76.4k in 2015.

• Office of the Ombudsman

The Office of Ombudsman submitted a new request of $89.2 thousand net for partial year budget requirement (9 months) of one additional Ombudsman Investigator. The Office currently has 4 investigator positions. One additional investigator position is being requested as part of the Ombudsman's 2014 budget submission. The annual cost

• f one additional permanent investigator over a series of external contracts will prove

more cost effective both in salary and expertise over time; it will also provide greater managerial flexibility. This addition is critical to providing greater capacity for systemic investigations which bring broad improvements for many and provide cost-savings in the longer term as evidenced by a number of publicly reported investigations over the past year. Funding for external investigators is maintained in 2014 and will be assessed for the 2015 budget. Approval of this enhancement request will have an annualization impact of $34.4k in 2015.

• There are no new requests for the Offices of the Auditor General and Lobbyist

Registrar.

PART V: 2014 NEW REQUESTS

Accountability Officers (Auditor General, Integrity Commissioner, 2014 Operating Budget Lobbyist Registrar and Ombudsman)

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Appendix A – 2013 Budget Variance Review

• The Accountability Officers' 2013 Operating Variance as of September projects a

surplus of $344.1 thousand at year-end from the total 2013 Approved Operating Budget of $7,120.7 thousand.

• The Office of the Auditor General

The Office of the Auditor General projects a 2013 year-end expenditure surplus of $199.1 thousand from 2013 Approved Operating Budget of $4,177.7 thousand, mainly due to savings from staff vacancies and lower spending in non-payroll items.

Office of Auditor General

2011 Actuals 2012 Actuals 2013 Approved Budget 2013 Projected Actuals* 2013 Appvd. Budget vs Projected Actuals Variance (In $000s) $ $ $ $ $ % Gross Expenditures 4,221.1 4,044.0 4,177.7 3,978.6 (199.1) (4.8) Revenues (33.3) 0.0 0.0 0.0 0.0 0.0 Net Expenditures 4,187.8 4,044.0 4,177.7 3,978.6 (199.1) (4.8) Approved Positions** 29.0 29.0 29.0 29.0 0.0 0.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions

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• The Office of the Integrity Commissioner

The Office of the Integrity Commissioner projects a 2013 year-end expenditure surplus of $15.0 thousand from 2013 Approved Operating Budget of $262.4 thousand, mainly due to lower spending in non-payroll items.

Office of Integrity Commissioner

2011 Actuals 2012 Actuals 2013 Approved Budget 2013 Projected Actuals* 2013 Appvd. Budget vs Projected Actuals Variance (In $000s) $ $ $ $ $ % Gross Expenditures 185.2 210.2 262.4 247.4 (15.0) (5.7) Revenues 0.0 0.0 0.0 0.0 0.0 0.0 Net Expenditures 185.2 210.2 262.4 247.4 (15.0) (5.7) Approved Positions** 1.5 1.5 2.0 2.0 0.0 0.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions *** Office of the Integrity Commissioner's 2013 Budget includes in-year adjustment of $11.2k in Q4

• The Office of the Lobbyist Registrar

The Office of the Lobbyist Registrar projects a 2013 year-end expenditure surplus of $130.0 thousand from the 2013 Approved Operating Budget of $1,087.3 thousand, mainly due to savings in salaries and benefits as a result of staff vacancy during the year.

Offfice of the Lobbyist Registrar

2011 Actuals 2012 Actuals 2013 Approved Budget 2013 Projected Actuals* 2013 Appvd. Budget vs Projected Actuals Variance (In $000s) $ $ $ $ $ % Gross Expenditures 699.3 855.4 1,087.3 957.3 (130.0) (12.0) Revenues 0.0 (8.0) 0.0 0.0 0.0 0.0 Net Expenditures 699.3 847.4 1,087.3 957.3 (130.0) (12.0) Approved Positions** 8.3 8.3 8.3 8.3 0.0 0.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions

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• The Office of the Ombudsman

The Office of the Ombudsman projects the Office will be on budget in 2013 from the 2013 Approved Operating Budget of $1,593.3 thousand.

Office of the Ombudsman

2011 Actuals 2012 Actuals 2013 Approved Budget 2013 Projected Actuals* 2013 Appvd. Budget vs Projected Actuals Variance (In $000s) $ $ $ $ $ % Gross Expenditures 1,341.6 1,413.9 1,593.3 1,593.3 0.0 0.0 Revenues 0.0 0.0 0.0 0.0 0.0 0.0 Net Expenditures 1,341.6 1,413.9 1,593.3 1,593.3 0.0 0.0 Approved Positions** 10.0 10.0 11.0 11.0 0.0 0.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions

Impacts of the 2013 Operating Variance on the 2014 Budget Request There are no impacts on the 2014 Budget Requests as a result of the 2013 experience.

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Appendix B1 – Office of the Auditor General 2014 Base Request vs. 2013 Approved Budget

Summary of 2014 Base Budget Adjustments Net Incremental Outlook Approved Positions Gross Expenditures Revenues Net 2015 2016 (In $000s) $ $ $ $ $ 2013 Council Approved Operating Budget 29.0 4,038.2 4,038.2 In-Year Budget Adjustments 139.5 139.5 2013 Adjusted Operating Budget 29.0 4,177.7 4,177.7 Prior Year Impacts: Annualizations from Prior Year Reversals from Prior Year 295.6 295.6 Economic Increases: Salary 163.5 163.5 200.1 107.4 Non Salary 2.3 2.3 2.2 2.2 2014 Adjusted Base Budget 29.0 4,639.1 4,639.1 202.3 109.6 Base Expenditure Changes Base Revenue Changes 2014 Base Budget Request 29.0 4,639.1 4,639.1 202.3 109.6

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Appendix B2 – Office of the Integrity Commissioner Base Request vs. 2013 Approved Budget

Summary of 2014 Base Budget Adjustments Net Incremental Outlook Approved Positions Gross Expenditures Revenues Net 2015 2016 (In $000s) $ $ $ $ $ 2013 Council Approved Operating Budget 2.0 249.6 249.6 Technical Adjustments In-Year Budget Adjustments 12.8 12.8 2013 Adjusted Operating Budget 2.0 262.4 262.4 Prior Year Impacts: Annualizations from Prior Year 2.3 2.3 2.4 2.6 Reversals from Prior Year 5.3 5.3 Economic Increases: Salary 4.1 4.1 3.8 Non Salary 0.4 0.4 0.4 0.4 2014 Adjusted Base Budget 2.0 274.5 274.5 6.6 2.9 Base Expenditure Changes (10.1) (10.1) Base Revenue Changes 2014 Base Budget Request 2.0 264.4 264.4 6.6 2.9 * 2013 Budget includes in-year adjustment of $11.2k in Q4

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Appendix B3 – Office of the Lobbyist Registrar 2014 Base Request vs. 2013 Approved Budget

Summary of 2014 Base Budget Adjustments Net Incremental Outlook Approved Positions Gross Expenditures Revenues Net 2015 2016 (In $000s) $ $ $ $ $ 2013 Council Approved Operating Budget 8.3 1,065.4 1,065.4 Technical Adjustments In-Year Budget Adjustments 21.9 21.9 2013 Adjusted Operating Budget 8.3 1,087.3 1,087.3 Prior Year Impacts: Annualizations from Prior Year 20.4 20.4 15.7 18.7 Reversals from Prior Year Economic Increases: Salary 17.5 17.5 23.3 Non Salary 1.7 1.7 1.7 1.6 2014 Adjusted Base Budget 8.3 1,126.9 1,126.9 40.7 20.3 Base Expenditure Changes (19.2) (19.2) Base Revenue Changes 2014 Base Budget Request 8.3 1,107.8 1,107.8 40.7 20.3

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Appendix B4 – Office of the Ombudsman 2014 Base Request vs. 2013 Approved Budget

Summary of 2014 Base Budget Adjustments Net Incremental Outlook Approved Positions Gross Expenditures Revenues Net 2015 2016 (In $000s) $ $ $ $ $ 2013 Council Approved Operating Budget 11.0 1,570.1 1,570.1 In-Year Budget Adjustments 23.2 23.2 2013 Adjusted Operating Budget 11.0 1,593.3 1,593.3 Prior Year Impacts: Annualizations from Prior Year 27.1 27.1 30.7 33.0 Reversals from Prior Year Economic Increases: Salary 30.9 30.9 31.9 Non Salary 4.9 4.9 4.8 4.7 2014 Adjusted Base Budget 11.0 1,656.3 1,656.3 67.4 37.7 Base Expenditure Changes (20.5) (20.5) Base Revenue Changes 2014 Base Budget Request 11.0 1,635.8 1,635.8 67.4 37.7

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Appendix C1 2014 Budget Request Summary by Expenditure Category Office of the Auditor General

2013 2013 2014 2011 2012 Approved Projected Budget 2015 2016 Actuals Actuals Budget Actuals* Request Outlook Outlook in $000s $ $ $ $ $ $ % $ $ Salaries and Benefits 3,840.5 3,662.3 4,036.7 3,892.1 4,495.8 459.1 11.4 4,695.8 4,803.2 Materials and Supplies 8.0 6.1 15.5 8.9 15.7 0.3 1.6 16.0 16.2 Equipment 4.1 2.4 7.8 2.3 8.0 0.2 2.8 8.1 8.3 Services & Rents 373.1 343.1 88.7 46.9 90.5 1.8 2.1 92.4 94.2 Contributions to Capital 0.0 n/a Contributions to Reserve/Res Funds 6.8 6.8 6.8 6.8 6.8 (0.0) (0.6) 6.8 6.8 Other Expenditures 0.0 n/a Interdivisional Charges 21.9 23.3 22.3 21.5 22.3 0.0 0.1 22.3 22.3 TOTAL GROSS EXPENDITURES 4,254.4 4,044.0 4,177.7 3,978.6 4,639.1 461.4 11.0 4,841.4 4,951.0 Interdivisional Recoveries 33.3 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Provincial Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Federal Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 User Fees & Donations 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Transfers from Capital Fund 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contribution from Reserve/Res Funds 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Revenues 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL REVENUE 33.3 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL NET EXPENDITURES 4,221.1 4,044.0 4,177.7 3,978.6 4,639.1 461.4 11.0 4,841.4 4,951.0 APPROVED POSITIONS** 29.0 29.0 29.0 29.0 29.0 0.0 0.0 29.0 29.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions

Appendix C-1 : Office of the Auditor-General 2014 Budget Request Summary by Expenditure Category (000s)

Change from 2013 Approved Budget

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Appendix C2 2013 Budget Request Summary by Expenditure Category Office of the Integrity Commissioner

2013 2013 2014 2011 2012 Approved Projected Budget 2015 2016 Actuals Actuals Budget Actuals* Request Outlook Outlook in $000s $ $ $ $ $ $ % $ $ Salaries and Benefits 179.0 197.0 245.0 243.0 278.0 33.0 13.5 360.7 363.2 Materials and Supplies 0.5 0.9 1.2 0.2 1.5 0.3 26.5 1.6 1.6 Equipment 0.0 0.0 0.0 0.0 0.1 0.0 2.2 0.1 0.1 Services & Rents 1.3 7.9 11.6 0.1 14.9 3.4 29.1 17.2 17.6 Contributions to Capital 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contributions to Reserve/Res Funds 4.1 4.2 4.2 4.2 4.2 0.0 0.0 4.2 4.2 Other Expenditures 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Interdivisional Charges 0.2 0.2 0.4 0.0 0.4 0.0 0.0 0.4 0.4 TOTAL GROSS EXPENDITURES 185.2 210.1 262.4 247.4 299.1 36.7 14.0 384.1 387.0 Interdivisional Recoveries 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Provincial Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Federal Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 User Fees & Donations 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Transfers from Capital Fund 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contribution from Reserve/Res Funds 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Revenues 0.0 (0.0) 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL REVENUE 0.0 (0.0) 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL NET EXPENDITURES 185.2 210.2 262.4 247.4 299.1 36.7 14.0 384.1 387.0 APPROVED POSITIONS** 1.5 1.5 2.0 2.0 2.0 0.0 0.0 2.0 2.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions *** Office of the Integrity Commissioner's 2013 Budget includes in-year adjustment of $11.2k in Q4 Change from 2013 Approved Budget

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Appendix C3 2014 Budget Request Summary by Expenditure Category Office of the Lobbyist Registrar

2013 2013 2014 2011 2012 Approved Projected Budget 2015 2016 Actuals Actuals Budget Actuals* Request Outlook Outlook in $000s $ $ $ $ $ $ % $ $ Salaries and Benefits 678.6 807.6 1,002.9 873.9 1,021.7 18.8 1.9 1,060.6 1,079.3 Materials and Supplies 5.9 6.6 7.3 7.3 7.4 0.1 1.4 7.5 7.6 Equipment 0.1 0.0 2.2 2.2 2.2 0.0 2.2 2.3 2.3 Services & Rents 12.7 39.5 72.9 71.9 54.0 (19.0) (26.0) 76.0 77.5 Contributions to Capital 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contributions to Reserve/Res Funds 1.4 1.4 1.4 1.4 1.4 0.0 0.0 1.4 1.4 Other Expenditures 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Interdivisional Charges 0.7 0.3 0.6 0.6 0.6 0.0 0.0 0.6 0.6 TOTAL GROSS EXPENDITURES 699.3 855.4 1,087.3 957.3 1,087.3 (0.0) (0.0) 1,148.4 1,168.8 Interdivisional Recoveries 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Provincial Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Federal Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 User Fees & Donations 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Transfers from Capital Fund 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contribution from Reserve/Res Funds 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Revenues 0.0 8.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL REVENUE 0.0 8.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL NET EXPENDITURES 699.3 847.4 1,087.3 957.3 1,087.3 (0.0) (0.0) 1,148.4 1,168.8 APPROVED POSITIONS** 8.3 8.3 8.3 8.3 8.3 0.0 0.0 8.3 8.3 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions Change from 2013 Approved Budget

Appendix C-3 : Office of the Lobbyist Registrar 2014 Budget Request Summary by Expenditure Category (000s)

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Appendix C4 2014 Budget Request Summary by Expenditure Category Office of the Ombudsman

2013 2013 2014 2011 2012 Approved Projected Budget 2015 2016 Actuals Actuals Budget Actuals* Request Outlook Outlook in $000s $ $ $ $ $ $ % $ $ Salaries and Benefits 1,161.3 1,209.3 1,348.2 1,348.2 1,474.9 126.8 9.4 1,572.0 1,605.0 Materials and Supplies 8.8 5.9 12.2 12.2 12.4 0.2 1.4 12.6 12.8 Equipment 4.7 0.8 6.8 6.8 6.9 0.1 2.2 7.1 7.2 Services & Rents 156.7 192.0 212.6 212.6 217.2 4.6 2.2 221.7 226.1 Contributions to Capital 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contributions to Reserve/Res Funds 1.8 1.8 1.8 1.8 1.8 0.0 0.0 1.8 1.8 Other Expenditures 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Interdivisional Charges 8.3 4.1 11.8 11.8 11.8 0.0 0.0 11.8 11.8 TOTAL GROSS EXPENDITURES 1,341.6 1,413.9 1,593.3 1,593.3 1,725.0 131.7 8.3 1,826.9 1,864.6 Interdivisional Recoveries 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Provincial Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Federal Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Subsidies 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 User Fees & Donations 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Transfers from Capital Fund 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Contribution from Reserve/Res Funds 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 Other Revenues 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL REVENUE 0.0 0.0 0.0 0.0 0.0 0.0 n/a 0.0 0.0 TOTAL NET EXPENDITURES 1,341.6 1,413.9 1,593.3 1,593.3 1,725.0 131.7 8.3 1,826.9 1,864.6 APPROVED POSITIONS** 10.0 10.0 11.0 11.0 12.0 1.0 9.1 12.0 12.0 * Based on Q3 Corporate Variance Report forecast figures. ** Based on Approved Budgeted Positions Change from 2013 Approved Budget

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Appendix D Inflows/Outflows to/from Reserves & Reserve Funds

2014 2015 2016 (in 000s) $ $ $ Office of the Auditor General Insurance Reserve XR1010 6.8 6.8 6.8 Office of the Integrity Commissioner Insurance Reserve XR1010 4.2 4.2 4.2 Office of the Lobbyist Registrar Insurance Reserve XR1010 1.4 1.4 1.4 Office of the Ombudsman Insurance Reserve XR1010 1.8 1.8 1.8 Reserve / Reserve Fund Name Proposed Withdrawals (-) / Contributions (+) Reserve / Reserve Fund Number

OMBUDSMAN REPORT ACTION REQUIRED Office of the Ombudsman – 2014-2023 Capital Plan

Date: November 27, 2013 To: Budget Committee From: Fiona Crean, Ombudsman Wards: All Reference Number:

SUMMARY

This report seeks Budget Committee recommendation for City Council to approve the Office of the Ombudsman’s 2014 - 2023 Capital Budget and Plan. The plan includes a requirement of $1.230 million over the 10-year period for state of good repair maintenance of the computerized case management system.

RECOMMENDATIONS

The Ombudsman recommends that Budget Committee recommends to Executive Committee that: 1. City Council approve the 2014-2023 Capital Budget and Plan for the Office of the Ombudsman at $1.230 million as submitted. Financial Impact Approval of the Office of the Ombudsman's budget request will result in the inclusion of $1.230 million in the City of Toronto’s 2014-2023 ten year Capital Plan, fully funded from debt.

DECISION HISTORY

City Council, at its meeting on January 15, 2013, approved the 2013-2022 Capital Budget and Plan for the Accountability Officers, which included $0.500 million for the Office of the Ombudsman for the year 2016 and $0.700 million for the year 2021.

The 2014-2023 Capital Budget and Plan for the Office of the Ombudsman reflects an additional $0.030 million in 2016 from the 2013-2022 Capital Budget and Plan. There is no new request for 2023.

COMMENTS

The attached budget request overview provides the details. The 2014-2022 Capital Plan is to maintain the Case Management System in a state of good repair.

CONTACT

Fiona Crean Ombudsman City of Toronto fcrean@toronto.ca 416-392-7061

SIGNATURE

(original signed) _______________________________ Fiona Crean, Ombudsman

ATTACHMENTS

Accountability Officers: 2014-2023 Capital Budget & Plan – Budget Overview

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

Budget Overview

Budget Committee

(December 10, 11, 12 and 13, 2013)

Page

PART I: CAPITAL PROGRAM

Executive Summary………………………………………………………………………………….1 10-Year Capital Plan Overview................................................................................................ Office of the Lobbyist Registrar ...................................................................................... 3 Office of the Ombudsman .............................................................................................. 3 10-Year Capital Plan (2014 Budget, 2015 - 2023 Plan) .......................................................... Office of the Lobbyist Registrar ............................................................................ 4 and 5 Office of the Ombudsman .................................................................................... 6 and 7 10-Year Capital Plan Details.................................................................................................... Office of the Lobbyist Registrar ...................................................................................... 8 Office of the Ombudsman .............................................................................................. 9 10-Year Capital Plan – Incremental Operating Impact Summary ............................................ Office of the Lobbyist Registrar .................................................................................... 11 Office of the Ombudsman ............................................................................................ 11

PART II: ISSUES FOR DISCUSSION

10-Year Capital Plan (2014 - 2023) Issues .......................................................................... 12

APPENDIX

Appendix 1: 2013 Capital Variance Review ........................................................................... Office of the Lobbyist Registrar .................................................................................... 12 Office of the Ombudsman ............................................................................................ 12 Appendix 2: 2014 Capital Budget, 2015 to 2023 Capital Plan, Project Cost and Cash flows . Office of the Lobbyist Registrar .................................................................................... 13 Office of the Ombudsman ............................................................................................ 14

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

Contacts: Jeff Griffiths Auditor General Tel: (416) 392-8461 Janet Leiper Integrity Commissioner Tel: (416) 397-7770 Linda Gehrke Lobbyist Registrar Tel: (416) 338-5858 Fiona Crean Ombudsman Tel: (416) 392-7061

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PART I: CAPITAL PROGRAM

Executive Summary

• The Accountability Officers for the City of Toronto are:

The Office of the Auditor General The Office of the Integrity Commissioner The Office of the Lobbyist Registrar and The Office of the Ombudsman

• The Accountability Officers are independent from the City's Administration and are officers
• f City Council.
• The Accountability Officers’ 2014 – 2023 Capital Budget & Plan reflects the capital budget

requirements for Office of the Lobbyist Registrar and Office of the Ombudsman. There are no capital budget requirements for the Office of the Integrity Commissioner or the Office of the Auditor General.

• The Accountability Officers’ 2014 – 2023 Capital Budget & Plan has been consolidated

into one Budget for purposes of inclusion in the corporate Capital Budget Summary for the City of Toronto. Each Accountability Officer is accountable for its own budget, separate from one another and pursuant to their legal mandates.

• This Note presents the requests of the two (2) Accountability Officers’ 2014 – 2023

Capital Budget & Plan and acts as a reference document to accompany the 2014 – 2023 Capital Budget & Plan reports that are being submitted by the Accountability Officers directly to the Budget Committee.

• The Accountability Officers' 10-Year Capital Plan provides for the tools, systems and

resources required to support strategic priorities and the delivery of core services to build public trust and confidence in city government. The funding requests incorporate the Accountability Officers' State of Good Repair (SOGR) capital requirements.

• The Accountability Officers' capital budget requirements prior to 2011 were part of City

Clerk's Office's approved capital budget.

• The 10-Year Capital Plan totals $3.605 million:

Office of the Lobbyist Registrar requires debt funding of $2.375 million over the 10- year period for State of Good Repair of its on-line Lobbyist Registry System and to implement an alternative channel for lobbyist registration using mobile devices in 2014.

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Office of the Ombudsman requires debt funding of $1.230 million over the 10-year period to maintain State of Good Repair of its Case Management System.

• The 10-Year Capital Plan of $3.605 million comprised of Legislated and State of Repair

Projects:

• Office of the Lobbyist Registrar. $2.000 million or 84% of the capital plan is for

State of Good Repair Projects while $0.375 million or 16% is for Legislated Projects.

• Office of the Ombudsman. $1.230 million or 100% is for State of Good Repair

Project.

• There will be an operating impact of 0.25 FTE position or $0.031 million in 2014 to sustain

capital systems for the Office of the Lobbyist Registrar. This FTE is included in the City Clerk's Office 2013 operating budget submission, as the City Clerk's Office provides support to the Office.

• Approval of the 2014-2023 Capital Plan will address the SOGR requirements of the

Accountability Offices.

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10-Year Capital Plan Overview

Office of the Lobbyist Registrar

• The main objective of the 10-Year Capital Plan is to provide the funding for the systems

and the tools to support the mandate of the Office of the Lobbyist Registrar, per the City of Toronto Act 2006 and Municipal By-Law 140.

• The 10-Year Capital Plan totals $2.375 million and is fully funded by debt.
• The 10-Year Capital Plan of $2.375 million is 84% for a State of Good Repair project and

16% for a Legislated project.

• There is no State of Good Repair backlog.
• The 10-Year Capital Plan will increase City Clerk's Office Operating Budget by $0.031

million to sustain the alternative channel for lobbyist registration using mobile devices. The City Clerk's Office provides IT support to the Office. Office of the Ombudsman

• The main objective of the 10-Year Capital Plan is to provide the funding for the systems

and the tools to support the Office of the Ombudsman's mandate per the city of Toronto Act, 2006.

• The 10-Year Capital Plan totals $1.230 million, is to upgrade the Case Management

System in order to maintain its State of Good Repair condition.

• The 10-Year Capital Plan is fully funded by debt.
• The 10-Year Capital Plan is 100% for a State of Good Repair project.
• There is no State of Good Repair backlog.
• The 10-Year Capital Plan will have no impact on future year Operating Budgets.

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10-Year Capital Plan 2014 Budget, 2015 - 2023 Plan

Office of the Lobbyist Registrar

`

2014 2015 2016 2017 2018 2014-2018 5-Year Total Percent Budget Projected Actual

Gross Expenditures:

2013 Capital Budget & Approved FY Commitments 0% Recommended Changes to Approved FY Commitments 0% 2014 New/Change in Scope and Future Year Commitments 375 375 38% 2015- 2018 Capital Plan Estimates 600 600 62% 1-Year Carry Forward to 2014 Total Gross Annual Expenditures & Plan 375 600 975 100%

Financing:

Requested Debt 375 600 975 100% Reserves/Reserve Funds 0% Development Charges 0% ISF 0% Provincial/Federal 0% Debt Recoverable 0% Other Revenue 0%

Total Financing

375 600 975 100%

By Category:

Health & Safety 0% Legislated 375 375 38% SOGR 600 600 62% Service Improvement 0% Growth Related 0%

Total By Category

375 600 975 100% Yearly SOGR Backlog Estimate (not addressed by current plan) Accumulated Backlog Estimate (end of year) Operating Impact on Program Costs 31 31 New Positions 0.25 0.25 2013

2014 Requested Budget and 2015-2018 Plan

250 500 750 1,000 2013 Budget 2013 Projected Actuals 2014 Rec. 2015 Plan 2016 Plan 2017 Plan 2018 Plan $ 000

Requested Debt Gross Expenditure 2013 Carry Forward (into 2014)

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`

2019 2020 2021 2022 2023 2014-2023 10-Year Total Percent Gross Expenditures: 2013 Capital Budget & Approved FY Commitments 0% Recommended Changes to Approved FY Commitments 0% 2014 New/Change in Scope and Future Year Commitments 375 16% 2019 - 2023 Capital Plan Estimates 700 700 2,000 84% Total Gross Annual Expenditures & Plan 700 700 2,375 100% Financing: Requested Debt 700 700 2,375 100% Reserves/Reserve Funds 0% Development Charges 0% ISF 0% Provincial/Federal 0% Recoverable Debt 0% Other Revenue 0% Total Financing 700 700 2,375 100% By Category: Health & Safety 0% Legislated 375 16% SOGR 700 700 2,000 84% Service Improvement 0% Growth Related 0% Total By Category 700 700 2,375 100% Yearly SOGR Backlog Estimate (not addressed by current plan) Accumulated Backlog Estimate (end of year) Operating Impact on Program Costs 31 New Positions 0.25

2019 - 2023 Capital Plan

250 500 750 1,000 2019 Plan 2020 Plan 2021 Plan 2022 Plan 2023 Plan $ 000

Requested Debt Gross Expenditure 2013 Carry Forward (into 2014)

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Office of the Ombudsman

`

2014 2015 2016 2017 2018 2014-2018 5-Year Total Percent Budget Projected Actual

Gross Expenditures:

2013 Capital Budget & Approved FY Commitments * 0% Recommended Changes to Approved FY Commitments 0% 2014 New/Change in Scope and Future Year Commitments 0% 2015- 2018 Capital Plan Estimates 530 530 100% 1-Year Carry Forward to 2014 Total Gross Annual Expenditures & Plan 530 530 100% Program Debt Target 500 500

Financing:

Requested Debt 530 530 100% Reserves/Reserve Funds 0% Development Charges 0% ISF 0% Provincial/Federal 0% Debt Recoverable 0% Other Revenue 0%

Total Financing

530 530 100%

By Category:

Health & Safety 0% Legislated 0% SOGR 530 530 100% Service Improvement 0% Growth Related 0%

Total By Category

530 530 100% Yearly SOGR Backlog Estimate (not addressed by current plan) Accumulated Backlog Estimate (end of year) Operating Impact on Program Costs New Positions 2013

2014 Requested Budget and 2015-2018 Plan

250 500 750 1,000 2013 Budget 2013 Projected Actuals 2014 Rec. 2015 Plan 2016 Plan 2017 Plan 2018 Plan $ 000

Requested Debt Gross Expenditure 2013 Carry Forward (into 2014)

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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`

2019 2020 2021 2022 2023 2014-2023 10-Year Total Percent Gross Expenditures: 2013 Capital Budget & Approved FY Commitments * 0% Recommended Changes to Approved FY Commitments 0% 2014 New/Change in Scope and Future Year Commitments 0% 2019 - 2023 Capital Plan Estimates 700 1,230 100% Total Gross Annual Expenditures & Plan 700 1,230 100% Financing: Requested Debt 700 1,230 100% Reserves/Reserve Funds 0% Development Charges 0% ISF 0% Provincial/Federal 0% Recoverable Debt 0% Other Revenue 0% Total Financing 700 1,230 100% By Category: Health & Safety 0% Legislated 0% SOGR 700 1,230 100% Service Improvement 0% Growth Related 0% Total By Category 700 1,230 100% Yearly SOGR Backlog Estimate (not addressed by current plan) Accumulated Backlog Estimate (end of year) Operating Impact on Program Costs New Positions

2019 - 2023 Capital Plan

250 500 750 1,000 2019 Plan 2020 Plan 2021 Plan 2022 Plan 2023 Plan $ 000

Requested Debt Gross Expenditure 2013 Carry Forward (into 2014)

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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10-Year Capital Plan Details

Office of the Lobbyist Registrar Capital Project Highlights

• Lobbyist Registrar Mobile Device & Interface & Search Capability.

The Lobbyist Registrar is responsible for promoting and enhancing the transparency and integrity of City government decision making through public disclosure of lobbying activities and regulation of lobbyists' conduct. The main instrument for doing this is the Lobbyist Registry, an online application used to document all lobbying activities in the City

• f Toronto, was designed for desktop PC based interaction when it was launched 5 years
• ago. Lobbyists have requested a mobile version of this system to be developed so they

may update lobbying activities in a more efficient and convenient manner. The adoption rate for mobile based computing has seen a dramatic increase in recent

• years. Mobile devices are being used heavily to browse the internet for both personal and

business needs. Lobbyists are already or expected to be among the early adopters given their mobility as they travel frequently to meet with public office holders. Lobbyists are required to register all lobbying activities within three (3) business days. The current Lobbyist Registry system was developed based on a desktop computer usage rather than mobile devices. As a result, lobbyists may delay registering their activities until they get a chance to use a desktop computer. This may impact on lobbyists' ability to comply with legislative requirements. This project will address this gap by providing an alternative web-based interface catered to the screen size and user interaction capabilities of mobile devices. Doing so will add another service channel, provide better customer service, and facilitate timely registration and compliance among lobbyists. Another component of this project is to update the disclosure website with a "top searches" feature. The internal systems used by staff of the Office will track statistics on trending searches via the disclosure website. The need to provide "top searches" of lobbying activity to the public is a response to a marked increase in public interest on lobbying activities. The Office of the Lobbyist Registry needs to be able to identify and publicize these lobbying activities so the general public is able to search for it on the disclosure website. The number of website visits increased by 26% in 2011 and 12% in

• 2012. The number of website visits were 13,466 in 2010, 16,988 in 2011 and 18,999 in

2012. This project will have a projected cost of $0.375 million and will start in 2014.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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• Lobbyist Registry SOGR

It is anticipated by 2018, the technology that was used to create Lobbyist Registry system will be out of date and needs to be replaced or updated. This project will have a projected cost of $2.000 million and will start in 2018 with target completion by 2020.

(In $Thousands) 2014 Req. Budget 2015 Plan 2016 Plan 2017 Plan 2018 Plan 2019 Plan 2020 Plan 2021 Plan 2022 Plan 2023 Plan 2014 - 2023 Total IT Projects Lobbyist Registry Mobile Device & Interface & Search Capability 375 375 Lobbyist Registry SOGR 600 700 700 2,000 Total 375 600 700 700 2,375

Project Financing The 10-Year Capital Plan of $2.375 million is fully funded by debt. State of Good Repair (SOGR) Backlog There is no State of Good Repair Backlog. 2014 Capital Budget versus Debt Target The 2014 budget request is $0.375 million which is $0.02 million more than the assigned debt room. 2014 Capital Budget by Project Category The 2014 budget request of $0.375 million is 100% related to a legislated project. Office of the Ombudsman Capital Project Highlights

• Case Management System for Ombudsman

The existing Case Management System will need to be replaced or updated with the latest technology. This project will have a project cost of $0.530 million and will start in 2016.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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(In $Thousands) 2014 Req. Budget 2015 Plan 2016 Plan 2017 Plan 2018 Plan 2019 Plan 2020 Plan 2021 Plan 2022 Plan 2023 Plan 2014 - 2023 Total IT Projects Case Management System for Ombudsman 530 530 Case Management System SOGR 700 700 Total 530 700 1,230

• Case Management System SOGR

The Case Management System will need to be refreshed with the latest technology. This project will have a project cost of $0.700 million and will start in 2021. Project Financing The 10-Year Capital Plan of $1.230 million is fully funded by debt. State of Good Repair (SOGR) Backlog There is no State of Good Repair Backlog. 2014 Capital Budget versus Debt Target There is no Capital Budget requirement for 2014. 2014 Capital Budget by Project Category Not applicable.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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10-Year Capital Plan Incremental Operating Impact Summary

Office of the Lobbyist Registrar The 10-Year Capital Plan is anticipated to have an impact of $0.031 million or 0.25 FTE on future year Operating Budget of the City Clerk's Office in order to sustain the capital system to develop the alternative channel for lobbyist registration using mobile devices. The Office of the Lobbyist Registrar's capital projects will be developed by City Clerk's Office so any temporary capital staffing positions and capital sustainment positions required for this project will be reflected in the City Clerk's Office operating budget requests. Office of the Ombudsman The 10-Year Capital Plan is not anticipated to have impacts on future year Operating Budgets. The Office of the Ombudsman's capital projects will be developed by the City Clerk's Office so temporary capital staffing positions required for these projects will be reflected in the City Clerk's Office operating budget requests.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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PART II: ISSUES FOR DISCUSSION

10-Year Capital Plan (2014-2023) Issues

Office of the Lobbyist Registrar Not applicable. Office of the Ombudsman Not applicable.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

Appendix 1 2013 Capital Variance Review

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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Office of the Lobbyist Registrar The Office of the Lobbyist Registrar has no Capital Budget in 2013. Office of the Ombudsman The Office of the Ombudsman has no Capital Budget in 2013.

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

Appendix 2 2014 Capital Budget 2015 to 2023 Capital Plan - Project Cost and Cash flows

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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2014 Capital Budget, 2015 to 2023 Capital Plan – Project Cost and Cash Flows (in $000s)

Office of the Lobbyist Registrar

2012 & Prior Year Carry Forwards 2014 Previously Approved Cash Flow Commitments 2014 New Cash Flow Req 2014 Total Cash Flow Req 2013 Carry Forwards Total 2014 Cash Flow (Incl 2013 CFwd) 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Project Cost Expenditures LR Mobile Device & Interface & Search Capability 375 375 375 375 Lobbyist Registry SOGR 600 700 700 2,000 Total Expenditure 375 375 375 600 700 700 2,375 Financing Debt 375 375 375 600 700 700 2,375 Recoverable Debt Other Reserves/Res Funds Development Charges

Provincial/Federal

Total Financing 375 375 375 600 700 700 2,375

Accountability Officers (Auditor General, Integrity Commissioner 2014 – 2023 Capital Plan Lobbyist Registrar and Ombudsman)

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2014 Capital Budget, 2015 to 2023 Capital Plan – Project Cost and Cash Flows (in $000s)

Office of the Ombudsman

2012 & Prior Year Carry Forwards 2014 Previously Approved Cash Flow Commitments 2014 New Cash Flow Req 2014 Total Cash Flow Req 2013 Carry Forwards Total 2014 Cash Flow (Incl 2013 CFwd) 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Project Cost Expenditures Case Management System for Ombudsman 530 530 Case Management System SOGR 700 700 Total Expenditure 530 700 1,230 Financing Debt 530 700 1,230 Recoverable Debt Other Reserves/Res Funds Development Charges

Provincial/Federal

Total Financing 530 700 1,230