BH.04.NOV0918.R20 - 2018 Third Quarter Financials

Finance + Facilities Committee Report BH.04.NOV0918.R20 November 9, 2018
Report To: Finance + Facilities Committee, Board of Health
Prepared By: Shanna O’Dwyer, Manager, Finance
Reviewed By: David Kingma, Director, Administrative Services
Submitted by: Dr. Nicola Mercer, Medical Officer of Health & CEO


(a) That the Finance + Facilities Committee makes recommendation to the Board of Health to receive the 2018 Third Quarter Financials, as presented, for information.


Wellington-Dufferin-Guelph Public Health’s (WDGPH) annual budget consists of several subbudgets based on the way funding is provided. The sub-budgets have been numbered and these numbers have been used consistently throughout this report. The main budget of the organization consists of the sub-budgets numbered (1) through (7) below. In addition to the main budget, WDGPH receives several community grants for projects which are aligned with and build upon the work of WDGPH in the community. These community grants are numbered (8) through (12) below.

No. Program/Budget Name Funder(s) Year-end
Cost-Shared Sub-budgets
1 Cost-shared Mandatory Programs Ministry of Health and Long-Term
Care (MOHLTC); City of Guelph;
County of Wellington; County of
December 31st
2 Cost-shared Related Programs MOHLTC; City of Guelph;
County of Wellington; County of
December 31st
100% Funded Sub-budgets
3 100% MOHLTC Funded
MOHLTC December 31st
4 Healthy Babies Healthy Children Ministry of Children and Youth
Services (MCYS)
December 31st
5 Preschool Speech and Language MCYS March 31st
6 Inclusion Support Services County of Wellington December 31st
7 Canadian Prenatal Nutrition
Program (CPNP)
Public Health Agency of Canada
March 31st
External Projects
8 Poverty Elimination Task Force
City of Guelph, County of
Wellington, United Way
December 31st
9 Children’s Report Card County of Wellington December 31st
10 Evidence Informed Planning
Dufferin Coalition for Kids March 31st, 2019
11 Preventing Cannabis Harms
Through A Youth Driven
Gambling Research Exchange
March 31st, 2019
12 Mental Health and Addictive
Disorders Prevention Program for
Grade 7 Students
Gambling Research Exchange
March 31st, 2019
13 Energize Guelph City of Guelph December 31st, 2018
One-Time Grants
14 One-Time Grants MOHLTC March 31st

The 2018 budget which was approved by the Board of Health on February 7, 2018 included subbudgets (1), (2), and (3) above. These sub-budgets, along with the One-Time Grant requests (14) were submitted to the MOHLTC via the Annual Service Plan and Budget Submission on March 5, 2018.

The provincial funding approval from the MOHLTC was received on May 7, 2018. Details of approved funding can be found in the Finance + Facilities Committee Report – BH.04.JUN1418.R11 – 2018 MOHLTC Funding Approval.


Appendix “A”: Cost-shared Mandatory Programs (1)

Cost-shared Mandatory Programs are the public health programs and services that are funded by the MOHLTC and the three obligated municipalities under Regulation 553 of the Health Protection and Promotion Act (HPPA): the County of Wellington, the County of Dufferin, and the City of Guelph. Boards of health are responsible for allocating this funding to meet the requirements of the HPPA, the Ontario Public Health Standards (OPHS) and Protocols, and the Accountability Framework, according to local needs and priorities.

Current Net Position:

A number of significant events and factors over the course of the year have impacted the Agency’s current net position. These include:

  • receipt of approx. $360,000 in unexpected additional provincial funding
  • receipt of approx. $50,000 for a onetime grant earmarked in the budget for the Enterprise resource Planning (ERP) software project planning and tendering
  • receipt of approx. $97,000k for the new vision screening program
  • savings of approx. $45,000 in exit-related costs for the Shelldale and Mount Forest facilities
  • an additional lump sum payment for the building loan

Taken together, these factors have helped contribute to both a positive operating variance for the first nine months of the Agency’s fiscal year, and a forecasted annual surplus of approximately $100,000 - $200,000.

Appendix “A” represents the statement of revenue and expenditures for the nine months ended September 30, 2018, for the Cost-Shared Mandatory programs. Budget to actual variances of greater than $100,000 are explained below:

Salary and benefits expenses were $805,913 less than budgeted due to vacant positions and leaves of absence (medical and parental leaves). A significant contributor to this variance is the AMOH role, which was added with the increased provincial funding received in the 2018 MOHLTC funding approval and which was vacant until September 6, 2018 (gapping to September 6th was $135,007). Over and above the AMOH position, an additional $97,000 in increased provincial funds were received and is also contributing to the salary variance. Salary and benefits variances (funds from leaves and vacant positions) are commonly referred to as “gapping dollars.” There is an internal process in place for ensuring effective utilization of these variances within the organization to ensure that WDG is able to maintain effective service levels.

Program materials and supplies expenses were $103,643 less than budgeted for period. Major contributors to this variance are lower than budgeted data costs (recoveries from partners have already been received for the purchase of shared data but the expense has not yet been processed, contraceptives purchases (now covered by OHIP + for those under 25), condoms, and non-publicly funded vaccines.

Information and IT equipment expenses were $264,030 less than budgeted for the period, mainly due to funds budgeted in Q1 and Q2 for the IT equipment replacement cycle and IT projects which are underway, but which expenditures will not be incurred for until the fourth quarter. These projects include the procurement of Enterprise Resource Planning software, security for mobile device management, and Microsoft Office 365 licensing as well as computer hardware evergreen cycle costs.

Appendix “B”: All Other Programs (2 – 12)

Appendix “B” presents the funding received and expenditures made for the period for all other ongoing programs/initiatives at WDGPH. For these programs funding is recorded as it is received (on a cash basis) throughout the year. Accruals and deferrals are made as required only at year-end. The timing of receipt of funding may not correspond to the planned expenditures for that funding (for example, in the case of the Vector-Borne Diseases program, funding is flowed evenly throughout the year, but a large portion of that funding is spent over the summer months for mosquito larvaciding).

Funds received for all programs/initiatives are expected to be fully spent in 2018.

A description of each of the programs on Appendix “B” follows:

MOHLTC Cost-shared Related Programs

Vector Borne Diseases – funding provided for this program must be used for the ongoing surveillance, public education, prevention and control of all reportable and communicable vector-borne diseases and outbreaks of vector-borne disease, which include, but are not limited to, West Nile Virus and Lyme Disease.1

Small Drinking Water Systems – this funding is provided to support the ongoing assessments and monitoring of small drinking water systems. Under this program, public health inspectors are required to conduct new and ongoing site-specific risk assessments of all small drinking water systems within the oversight of the Board of Health; ensure system compliance with the regulation governing the small drinking water systems; and ensure the provision of education and outreach to the owners/operators of small drinking watersystems.1

MOHLTC 100% Funded Related Programs

Needle Exchange – This funding is provided for the purchase of needles and syringes, and their associated disposal costs, for the Board of Health’s Needle Exchange Program.1

Enhanced Food Safety – This initiative was established to augment the Board of Health’s capacity to deliver the Food Safety Program.1

Healthy Smiles Ontario – This program provides prevention and basic treatment services for children and youth from low-income families who are 17 years of age or under and who do not have access to any form of dental coverage.1

Infectious Diseases Control Initiative –This funding is provided for the sole purpose of monitoring and controlling infectious diseases and enhancing the Board of Health’s ability to handle and coordinate increased activities related to outbreak management.1

Smoke Free Ontario – This funding is provided in support of the government’s Healthy Change Strategy and Action Plan. The Smoke-Free Ontario Strategy is a multi-level comprehensive tobacco control strategy aiming to eliminate tobacco-related illness anddeath by preventing experimentation and escalation of tobacco use among children, youth and young adults; increasing and supporting cessation by motivating and assisting people to quit tobacco use; and protecting the health of Ontarians by eliminating involuntary exposure to second-hand smoke.1

Electronic Cigarettes Act – This funding was provided for the implementation and enforcement of the Electronic Cigarettes Act (ECA).

Enhanced Safe Water – The purpose of this initiative is to increase the Board of Health’s capacity to meet the requirements of the Safe Water Program Standard under the OPHS.1

Chief Nursing Officer – Funding is provided for the Chief Nursing Officer position at WDGPH. The purpose of the Chief Nursing Officer position in each Board of Health is to enhance the health outcomes of the community at individual, group and population levels, through contributions to organizational strategic planning and decision making; by facilitating recruitment and retention of qualified, competent public health nursing staff and by enabling quality public health nursing practice.1

Infection Prevention and Control Nurse – This funding is provided to contribute to the cost of a Public Health Nurse, and the majority of the nurse’s time must be spent on infection prevention and control activities.1

Social Determinants of Health Nurses Initiative – With this funding, public health nurses with specific knowledge and expertise on social determinants of health and health inequities issues will provide enhanced supports internally and externally to the Board of Health to address the needs of priority populations impacted most negatively by the social determinants of health in the Board of Health area.1

MOH/AMOH Compensation Initiative – Funding is provided by the Province to subsidize the salary/benefits/stipends for the Medical Officer of Health to ensure compensation falls within the salary ranges outlined in the 2012 Physician Services Agreement and subsequent addendums to that agreement.1

MCYS Funded Programs

Healthy Babies Healthy Children – The MCYS provides funding for this program with the goal of helping children get a healthy start in life. The program does this by helping infants and children up to age six and their families through screening and assessments, supports for new parents and help in finding community programs and resources.2

Preschool Speech and Language – As the lead agency for the Wellington-Dufferin-Guelph area Preschool Speech and Language Program, WDGPH coordinates the provision of speech pathology services delivered by Groves Memorial Community Hospital, North Wellington Health Care Corporation and St. Joseph’s Health Centre. This funding has a fiscal year of April to March.

County of Wellington Inclusion Support Services - This funding is provided by the County of Wellington for a program called Inclusion Support Services (ISS). ISS funds Speech Language Pathologists (SLPs) in licensed childcares to provide support to staff to integrate children with language challenges fully into their programs.

Canadian Prenatal Nutrition Program - This funding is provided by the PHAC, on an April to March fiscal year, to deliver a comprehensive program to promote and support optimal nutrition and health in pregnant and early postpartum women who live in difficult life situations.3

Other Community Grants - Various other community grants are provided by the municipalities served by WDGPH and other community partners, including: United Way Wellington-Dufferin Guelph, Dufferin Coalition for Kids, and Gambling Research Exchange Ontario. The work undertaken with this funding aligns with the mandate of WDGPH under the OPHS.

Appendix “C” – One-time Grants

Appendix “C” presents the one-time grants approved as part of the 2017 Provincial Funding Approval which were deferred to the first quarter of 2018 in accordance with the funding approval provided by the MOHLTC, as well as the approved 2018 one-time grants. The 2018 one-time grants were approved for use between April 1, 2018 and March 31, 2019.


Appendix “A” – Statement of Revenue & Expenditures for the nine months ended September 30, 2018 – Cost-Shared Mandatory Programs
Appendix “B” Q3 Financial Report 2018: All Other Programs
Appendix “C” Q3 Financial Report 2018: 100% MOHLTC Funded One-Time Grants


1. Ontario. Ministry of Health and Long-Term Care. Financial Planning, Accountability and User Guide for Program-Based Grants for Mandatory and Related Public Health Programs and Services; 2015.
2. Ministry of Children and Youth Services [homepage on the Internet]. Available from:….
3. Canada. Public Health Agency of Canada. Canada Prenatal Nutrition Program Contribution Agreement; October 2013.


Wellington-Dufferin-Guelph Public Health
Statement of Revenue and Expenditures
Total Cost-Shared Mandatory Programs
For the Nine-Months Ended September 30, 2018


Annual Budget

YTD Budget
YTD Acutal
YTD Variance
YTD Variance
% of Annual Budget
  $ $ $ $ %
Municipal and provincial funding
MOGLTC - Base funding 12,345,700 9,259,275 9,259,273 (2) 0.0%
City of Guelph 3,835,365 2,876,523 2,876,524 1 0.0%
County of Wellington 2,647,492 1,985,619 1,985,619 0 0.0%
County of Dufferin 1,791,643 1,343,732 1,343,732 0 0.0%
Total municipal and provincial funding 20,620,200 15,465,149 15,465,148 (1) 0.0%
Other revenue
Interest 20,000 15,000 30,727 15,727 104.8%
Transfers from reserves 22,333 16,750 0 (16,750) -100.0%
Total other revenue 42,333 31,750 30,727 (1,023) 4.8%
Total revenue 20,662,533 15,496,899 15,495,875 (1,024) 0.0%
Employee salaries, wages and benefits 15,113,758 11,206,262 10,400,349 805,913 7.2%
Staff training 172,505 113,540 60,785 52,755 46.5%
Board/volunteer training and recognition 38,500 24,425 15,128 9,297 38.1%
Travel 274,236 206,282 147,076 59,206 28.7%
Building occupancy 2,523,775 1,887,199 1,804,888 82,311 4.4%
Office expenses, printing, postage 172,108 134,372 95,394 38,978 29.0%
Professional and purchased services 939,168 694,352 595,787 98,565 14.2%
Program materials and supplies 511,922 364,375 260,732 103,643 28.4%
Office equipment 8,204 6,261 5,670 591 9.4%
Information and IT equipment 776,233 658,223 394,193 264,030 40.1%
Telecommunications 169,325 128,130 118,212 9,918 7.7%
Transfers to Reserve Funds 380,918 380,918 380,918 0 0.0%
Total net operating costs 21,080,652 15,804,339 14,279,132 1,525,207 9.7%
Expenditure recoveries (418,119) (299,425) (286,753) (12,672) 4.2%
Total net expenditures after expenditure recoveries 20,662,533 15,504,914 13,992,379 1,512,535 9.8%
Excess of revenue over expenditures 0 (8,015) 1,503,496 1,511,511  

* Variances greater than $100,000 are explained in the body of the accompanying report.


Program/Initiative Name Provincial/Municipal Split Fiscal Year-end Provincial Funding Approved Municipal Funding Approved “Other” Funding Approved Total Program/Initiative Budget Funding Received to Date Expenditures Incurred to Date Excess (Deficiency) of Funding over Expenditures Expected Surplus (Deficit) at Year-End
Vector-Borne Diseases (2) Cost-Shared December 31st 150,700 57,762 0 208,462 156,345 175,689 (19,344) 0
Small Drinking Water Systems (2) Cost-Shared December 31st 40,600 14,745 0 55,345 41,512 40,847 665 0
Needle Exchange (3) 100% Provincial December 31st 61,000 0 0 61,000 45,742 25,079 20,663 0
Enhanced Food Safety (3) 100% Provincial December 31st 40,300 0 0 40,300 30,223 30,303 (80) 0
Healthy Smiles Ontario (3) 100% Provincial December 31st 817,400 0 0 817,400 613,046 569,678 43,368 0
Infection Control (3) 100% Provincial December 31st 333,400 0 0 333,400 250,054 245,677 4,377 0
Smoke Free Ontario (3) 100% Provincial December 31st 409,500 0 0 409,500 307,119 296,318 10,801 0
Electronic Cigarettes Act (3) 100% Provincial December 31st 19,200 0 0 19,200 14,400 6,952 7,448 0
Harm Reduction Program Enhancement (3) 100% Provincial December 31st 150,000 0 0 150,000 112,500 96,333 16,167 0
Enhanced Safe Water (3) 100% Provincial December 31st 21,600 0 0 21,600 16,200 17,589 (1,389) 0
Chief Nursing Officer (3) 100% Provincial December 31st 121,500 0 0 121,500 91,131 89,429 1,702 0
Infection Prevention and Control Nurse (3) 100% Provincial December 31st 90,100 0 0 90,100 67,573 66,497 1,076 0
Social Determinants of Health Nurses (3) 100% Provincial December 31st 180,500 0 0 180,500 135,375 133,217 2,158 0
MOH Compensation (3) 100% Provincial December 31st 83,710 0 0 83,710 62,640 61,257 1,383 0
Healthy Babies Healthy Children (4) 100% Provincial December 31st 1,567,992 0 0 1,567,992 1,176,497 1,119,803 56,694 0
Preschool Speech and Language (5) 100% Provincial March 31st 1,013,216 0 60,376 1,073,592 567,322 550,565 16,757 0
County of Wellington Inclusion Support Services (6) 100% Municipal December 31st 0 375,936 0 375,936 567,322 274,120 9,836 0
Canadian Prenatal Nutrition Program (7) 100% PHAC March 31st 0 0 63,410 63,410 15,853 22,440 (6,587) 0
External Projects* (8, 9, 10, 11, 12, 13) Various funders December 31st 0 221,892 154,639 380,619 359,546 185,809 173,737 0


Wellington-Dufferin-Guelph Public Health APPENDIX “C”
Q3 Financial Report 2018
100% MOHLTC Funded One-Time Grants (14)

Name of Grant Budget Year of Grant Approval Fiscal Period for Eligible Expenditures Approved 2017
Provincial One-Time
Funding deferred for
use up to March 31,
Approved 2018
Provincial One-Time
Total Expenditures
Q1 2018
Total Expenditures
Q2 2018
Balance Re-payable
Balance Remaining
Panorama 2017 April 1, 2017 to March 31, 2018 97,200   92,269   4,931 0
Purpose Built Vaccine Refrigerator 2017 April 1, 2017 to March 31, 2018 2,167   0   2,167 0
Guelph Clinic Dental Equipment 2017 April 1, 2017 to March 31, 2018 20,000   20,000   0 0
HSO Project Manager 2017 April 1, 2017 to March 31, 2018 75,000   50,266   24,734 0
Reprocessing Room in a Box 2017 April 1, 2017 to March 31, 2018 7,362   6,681   681 0
Needle Exchange Program Initiative 2017 April 1, 2017 to March 31, 2018 38,402   38,402   0 0
Enterprise Resource Planning Software Procurement 2018 April 1, 2018 to March 31, 2019   50,000   19,015 0 30,985
Adverse Childhood Experiences Survey 2018 April 1, 2018 to March 31, 2019   10,000   0 0 10,000
Preconception Health Risk Assessment 2018 April 1, 2018 to March 31, 2019   30,000   10,035 0 19,965
Vision Screening 2018 April 1, 2018 to March 31, 2019   97,000   4,669 0 92,331
Flu Response 2018 April 1, 2018 to March 31, 2019   75,000   65,249 0 9,751
Public Health Inspector Practicum Program 2018 April 1, 2018 to March 31, 2019   10,000   10,000 0 0
Total     240,131 272,000   108,968 32,513 163,032