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2019 Annual Report to the GFOA’S 2019 Award Program

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2019 Annual Report to the GFOA’S 2019 Award Program Sub-Item 8 2019 ANNUAL FINANCIAL REPORT For the year ended December 31, 2019 Niagara Region | Ontario Canada niagararegion.ca CONTENT SECTION 1: SECTION 3: 3 INTRODUCTION 45 FINANCIAL 4 Purpose, Vision, Mission, Values 46 Management’s Responsibility for the Consolidated 5 2018 - 2022 Regional Council Financial Statements 6 Corporate Leadership Team 7 Message from the Niagara Regional Chair Consolidated Financial Statements 8 Where are We? 47 Independent Auditor’s Report on Consolidated 9 Where are We Going? Financial Statements 10 Two-Tier Government System 49 Consolidated Statement of Financial Position Regional Programs and Services 50 Consolidated Statement of Operations 14 Council Strategic Priorities 2019-2022 51 Consolidated Statement of Change in Net Debt 16 Achievements 52 Consolidated Statement of Cash Flows 23 Supporting Our Community 53 Notes to Consolidated Financial Statements Sinking Fund Financial Statements SECTION 2: 79 Independent Auditor’s Report on Sinking Fund Financial Statements 25 REPORT FROM 81 Sinking Fund Statement of Financial Position THE TREASURER 82 Sinking Fund Statement of Operations and Change 26 Regional Economy Highlights in Net Financial Assets 27 Budget and Taxation 83 Sinking Fund Statement of Cash Flows 30 Niagara Outlook and Trends 84 Notes to Sinking Fund Financial Statements 33 Canadian Award for Financial Reporting 34 Consolidated Financial Statements Highlights Trust Fund Financial Statements 35 Consolidated Statement of Financial 85 Independent Auditor’s Report on Trust Fund Position Highlights Financial Statements 40 Consolidated Statement 87 Trust Fund Statement of Financial Position of Operations Highlights 88 Trust Funds Statement of Financial Activities 41 2019 Approved Budget Compared and Change in Fund Balance to Financial 89 Trust Fund Statement of Cash Flows 43 Financial Management and Control 90 Notes to Trust Fund Financial Statements 44 Audit Committee Conclusion SECTION 4: 91 STATISTICAL 92 Five Year Statistical Review 2 Niagara Region 2019 Annual Financial Report 1 INTRODUCTION Prepared by Corporate Services Spring day at the Floral Showhouse Department and the offce of the Niagara Region. Ontario Canada Chief Administration Offcer Niagara Region 2019 Annual Financial Report 3 Purpose The Niagara Region’s annual report provides an opportunity to Values refect and highlight on some of the accomplishments during the year. As well as providing transparent fnancial information to taxpayers regarding the use of fnancial resources entrusted Our corporate values guide our decision-making and actions by the Niagara Region for the purpose of providing municipal every day: services and infrastructure. Respect Vision We treat everyone equitably with compassion, sensitivity and respect. Niagara Region is a unifed community of communities with Serve diverse opportunities and qualities. Together we strive for a better tomorrow. We serve Niagara with pride, care and excellence. Mission Honesty We value honesty, integrity and trust. Niagara Region will serve its residents, businesses and visitors Choice through leadership, partnership and the provision of effective and community-focused services. We believe in social, environmental and economic choices that support our diverse community. Partnerships We foster collaboration and value partnerships. Top: St. John’s Conservation Area in Fonthill. 4 Niagara Region 2019 Annual Financial Report 2018 - 2022 Regional Council Niagara Region is one of six regional governments in Ontario. As an upper-tier municipality, the Niagara Region provides programs and services for the residents and businesses in 12 cities and towns. Regional Council is composed of a regional chair, 12 elected mayors and 19 elected offcials from Niagara’s local area municipalities. Jim Bradley Regional Council also functions as Niagara’s Board of Health. Regional Chair Sandie Bellows Barbara Butters David Bylsma Frank Campion Pat Chiocchio George Darte Jim Diodati St. Catharines Port Colborne West Lincoln Welland Welland St. Catharines Niagara Falls Betty Disero Sandra Easton Kelly Edgar Wayne Fertich Robert Foster Bob Gale Kevin Gibson Niagara-on-the-Lake Lincoln St. Catharines Grimsby Lincoln Niagara Falls Wainfeet Barbara Greenwood Brian Heit Diana Huson Tom Insinna Laura Ip Jeff Jordan Marvin Junkin Niagara Falls St. Catharines Pelham Fort Erie St. Catharines Grimsby Pelham Peter Nicholson Wayne Redekop Tim Rigby Walter Sendzik Bill Steele Niagara Falls Fort Erie St. Catharines St. Catharines Port Colborne Terry Ugulini Leanna Villella Tim Whalen Albert Witteveen Gary Zalepa Thorold Welland Thorold West Lincoln Niagara-on-the-Lake Niagara Region 2019 Annual Financial Report 5 Corporate Leadership Team The Regional Chair The CAO Jim Bradley, Regional Chair Ron Tripp, Acting Chief Administrative Offcer Commissioner of Public Works The Niagara Regional Chair holds dual roles as both head of Regional Council and The Chief Administrative Offcer is responsible the Chief Executive Offcer of the Niagara for providing advice to Regional Council Region. This role also provides leadership and leadership to senior staff as part of the to Regional Council, represents the Niagara Corporate Leadership Team. The CAO is Region at offcial functions, and participates responsible for empowering a team of more in activities that enhance the economic, social than 3,000 employees to ensure that Regional and environmental well-being of the Niagara Council’s strategic priorities and policies are Region and its residents. implemented effciently and effectively. Dr. M. Mustafa Hirji, Adrienne Jugley Todd Harrison Rino Mostacci MD, MPH, FRCPC Commissioner of Commissioner of Corporate Services, Community Services Treasurer Commissioner of Planning and Acting Medical Offcer, Commissioner of Development Services Public Health and Emergency Services Offce of the Chief Regional Council Boards and Other Supporting Administrative Committees Agencies Services Offcer • Public Health and Social • Provincial Offences • Auditors • Corporate Services Services Committee Joint Board Deloitte LLP • Planning and Development • Corporate Services Chair: Cathy Hickson • Fiscal Agents Services Committee Vice-Chair: Heather Salter National Bank • Public Health and • Planning and Economic • Police Services Board Financial Inc., Emergency Services Development Committee Chair: Kenneth Gansel RBC Capital Markets, • Community Services • Public Works Committee Vice Chair: Bill Steele CIBC World Markets Inc. • Public Works • Niagara Peninsula • Fiscal Solicitor Conservation Authority WeirFoulds LLP Chair: Brenda Johnson • Insurance Provider and Vice Chair: Bruce Broker MacKenzie Marsh Canada Limited • Niagara Regional • Banker Housing The Royal Bank of Canada Chair: Walter Sendzik Vice Chair: James Hyatt 6 Niagara Region 2019 Annual Financial Report Message from Jim Bradley, Niagara Regional Chair Last year in this report I spoke about our Council’s mandate to Not just focused on moving outside the region however, we need set Niagara on a course for future success, and I am proud of the to safely transport residents within Niagara with responsible progress made in just one short year. Each day we move closer to growth and infrastructure planning. Inter municipal transit our vision of a community that is prosperous, safe and inclusive continues to be a focus and we invested in greater services for while embracing what makes Niagara special and promoting a waste management so the region can be enjoyed for generations high quality of life. to come. 2019 brought a new set of strategic priorities that will guide In 2019 we explored more ways that we can innovate and do Council in our mission to provide residents with the responsible business differently. Niagara Region strives to be a sustainable and effective services they have come to expect from the and engaging government. One that can increase two-way Niagara Region. communication between Niagara Region and the public to improve service and identify opportunities to repurpose funds Our plans to support business development and further towards the replacement of infrastructure that will better serve economic growth are bolstered by a long-term economic our residents needs. development strategy and the Niagara Offcial Plan. The documents will help market the region as well as map out the At the end of 2019, the global community faced an immediate strategy for how we manage growth and development in Niagara. danger with the spread of coronavirus (COVID-19). While we do not yet know how long, or what the total impact of this We made steps to foster a healthy and vibrant community by health crisis will be, Niagara Region will continue to meet each supporting long-term care redevelopment – we must adapt to challenge head on and support our community in every way best practices in our seniors homes as our population continues we can. to age. Council also continues to advance the Regional Affordable Housing Strategy through the Housing and Homelessness Action Regional Council will continue to collaborate with residents, plan and work to secure investments in affordable housing businesses and community partners to make Niagara a place developments so all residents can have the opportunity to live where residents are happy to live, work and play for life. and grow in our community. With further Go Train service expansion, including a separate levy for transportation, we continue to promote connectedness with the Greater Toronto and Hamilton Area as a way to facilitate job
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