Total budgeted expenditures for 2020 are $19,380,100, compared to $20,252,586 in 2019, representing an $872,486 decrease over 2019. These expenditures are comprised of salaries and benefits of $16,116,677 (2019 - $16,831,023) and other operating costs of $3,183,711 (2019 - $3,271,563).
| 2020 | 2019 | Variance | |
|---|---|---|---|
| Salaries | 12,596,305 | 13,255,133 | (658,828) |
| Employee benefits | 3,520,372 | 3,575,890 | (55,518) |
| Travel and meetings | 55,453 | 48,752 | 6,700 |
| Mileage | 216,425 | 216,425 | - |
| Professional development | 76,200 | 109,100 | (32,900) |
| Association and membership fees | 45,000 | 45,000 | - |
| Office supplies | 35,000 | 40,000 | (5,000) |
| Office equipment rental | 140,000 | 142,000 | (2,000) |
| Program supplies | 696,666 | 714,626 | (17,600) |
| Advertising and promotion | 8,000 | 8,500 | (500) |
| Purchased services | 102,500 | 105,310 | (2,810) |
| Board expenses | 15,368 | 22,450 | (7,082) |
| Professional fees | 133,000 | 143,300 | (10,300) |
| Bank charges | 20,000 | 20,000 | - |
| Rent | 771,500 | 770,000 | 1,500 |
| Building maintenance | 144,300 | 161,300 | (17,000) |
| Utilities | 145,000 | 155,000 | (10,000) |
| Taxes | 228,000 | 221,000 | 7,000 |
| Insurance | 87,000 | 83,500 | 3,500 |
| Telephone | 115,000 | 121,200 | (6,200) |
| Security | 3,500 | 17,500 | (14,000) |
| Vehicle expenses | 2,300 | 2,100 | 200 |
| Postage and freight | 50,500 | 33,500 | 17,000 |
| Parking | 93,000 | 91,000 | 2,000 |
| Total Expenditures | 19,300,388 | 20,102,586 | (802,189) |
| Offset Revenue | (242,288) | (200,000) | (42,288) |
| Total Expenditures, net offset revenue | 19,058,100 | 19,902,586 | (844,486) |
| Vector-borne Disease Program, net | 322,000 | 350,000 | (28,000) |
| Total 2020 Expenditures, net offset revenue | 19,380,100 | 20,252,586 | (872,486) |
[[chart-nid:5458,chart-view-mode:full]]
[[chart-nid:5459,chart-view-mode:full]]
Salaries and employee benefits
Total salaries decreased 4.24% over the 2019 budget. The decrease is attributed to changes in head count offset by an estimate of contractual rate increases for the 2020 fiscal year. Additional information on changes will be discussed in Committee of the Whole.
Total budgeted employee benefits as a percentage of total salaries in 2020 amounted to 27.95% compared to 26.54% in 2019. The increase over 2019 is attributed to estimated increases in premiums for such benefits as medical, life insurance, disability insurance, extended health care and dental of approximately 6.31%. Adding to this is the impact of changes in head count and/or changes maximums and or rates used in calculating certain payroll deductions and remittances (i.e. E.I., C.P.P., and WSIB).
Refer to Appendix B, FTE Continuity, for additional details relating to Salaries and Benefits.
Operating expenses
Total budgeted operating expenses for 2020 are $3,183,711 compared to $3,271,563 in 2019, representing a decrease of $87,852 from 2019. The Leadership Team embarked upon a line-by-line review of operating expenses with the objective of reducing and or reprioritizing dollars to maintain the efficient operations of programs and services. Changes to financial statement captions greater than $10,000 include:
- Detailed review of professional development allotments for the WECHU staff and the Board of Health. Total budget reductions for 2020 of $34,150 (Professional development financial caption - $32,900; Board expenses financial caption - $1,250).
- Detailed review of program supplies budgets resulting in a net reduction of $17,960.
- Detailed review of professional fees resulting in a decrease of $10,300.
- Detailed review of building occupancy costs resulting in a net reduction of $33,200. The largest reductions in budget resulted from the following financial captions: i) Building maintenance; ii) Utilities; iii) Telephone; iv) Security.
Vector-Borne Diseases Program
Expenditures included in this financial caption support the vector-borne disease surveillance and control program for WEC. More specifically this includes the West Nile Virus Program, the Enhanced Mosquito Surveillance Program and the Tick Borne Disease Program. Details on budgeted 2020 expenditures are below:
| West Nile Virus Program | Enhanced Mosquito Surveillance Program | Tick Borne Diseases Program | |
|---|---|---|---|
| Salaries and benefits | 60,662 | 40,442 | - |
| Operating expenditures: | |||
| Mileage | 6,338 | 2,550 | - |
| Public awareness campaign | 10,000 | 10,000 | 20,000 |
| Program supplies | 15,000 | 12,008 | - |
| Purchased services | 150,000 | 20,000 | - |
| Total operating expenditures | 242,000 | 85,000 | 20,000 |
| Less: Other grants | - | 25,000 | - |
| Total 2020 budgeted expenditures | 242,000 | 60,000 | 20,000 |