|Year to Date (in thousands of dollars)|
|Budget||Actual||Budget vs Actual Variance
|Operational & Supply||2,342||1,942||400||20.6%|
|Occupancy & Infrastructure||533||368||165||44.8%|
|Equipment, Vehicles, Technology||5,452||5,002||451||9.0%|
|Federal & Provincial Grants||(8,024)||(8,013)||(12)||0.1%|
|By-Law Charges & Sales||(6,775)||(8,144)||1,369||(16.8%)|
|Total Intercompany Charges||(1,173)||(1,195)||22||(1.9%)|
|Net Expenditure (Revenue) Before Transfers & Indirect Allocations||127,594||130,556||(2,961)||(2.3%)|
|Transfers from Funds||(400)||(400)||-||0.0%|
|Transfers to Funds||7,176||7,176||-||0.0%|
|Indirect Allocations & Debt|
|Capital Financing Allocation||4,270||4,280||(10)||(0.2%)|
|Total Indirect Allocations & Debt||9,644||9,464||180||1.9%|
|Net Expenditure (Revenue) After Transfers & Indirect Allocation||$144,014||$146,795||$(2,781)||(1.9%)|
In 2016, the Niagara Regional Police Service managed multiple organizational changes. These changes, in combination with the transition to new financial systems and processes created significant financial management challenges for the Service.
For the year ended December 31, 2016, the Service has a Net Expenditure before Indirect Allocations deficit of $2,961. This deficit does not include a number of recommended transfers from reserve balances approved by the NRPS Finance Committee at their March 9, 2017 meeting. These recommendations will be brought forward for approval by the Board at the March 23, 2017 meeting followed by a motion for approval by Regional Council.
At this time, the variance explanation for the December 31, 2016 year end to the budget, approved by the Police Service Board and Regional Council, that follows represents the NRPS position without the inclusion of the recommended transfers from reserves approved by the Finance Committee.
The unfavourable variance of $5,900 is mainly a result of an increased demand for Special Duty services ($1,142), the cost of back filing operationally essential civilian positions and required overtime in the preparation for the transition to the new headquarters ($881) and increased benefit premiums including WSIB premiums, ($1,788). This is offset by lower than budgeted uniform salaries due to delays in recruitment for vacant positions and timing of promotions ($359). The salary deficit resulting from Special Duty is offset by an increase to Special Duty revenue. In addition, the compensation deficit includes an estimated provision for commitments from anticipated future events.
The favourable variance of $417 is primarily a result of the Service implemented spending freeze on all discretionary spending. As a result, savings were realized from limiting staff development for mandatory training sessions.
The favourable variance of $400 is primarily a result of reduced spending in arsenal and ammunition supplies and costs associated with special investigations.
The favourable variance of $165 is primarily a result of savings in leasing and building maintenance costs due to the transition to the new headquarters.
The favourable variance of $451 are primarily a result of lower than budgeted fuel prices.
The favourable variance $1,480 is primarily due to the increase in the demand for Special Duty services and an increase to other revenue for recoverable services. /p>
Full details are available in the Service Report to the Police Service Board (PSB) received February 23, 2017.