Corporate Finance Strategic Plan

Winnipeg, Manitoba

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Corporate Finance Strategic Plan 2022-2023 Update For review as at April 12, 2022 Photo: Austin Mackay, courtesy Tourism Winnipeg Vision, Mission and Values VISION A vibrant, healthy, and inclusive city for all Winnipeg residents and visitors. MISSION Achieve effective and efficient service delivery through a collaborative, engaged, and value-driven organizational culture. VALUES Accountability - as stewards of public assets and the work we do Diversity - in who we are Respect - for each individual person Trust - with elected officials and the residents we serve Transparency - in all we do 3 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Table of Contents Purpose of the plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Operational context - External factors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Vision, Mission and Values. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Financial Management Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Corporate strategic directions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 - Culture - Continuous improvement & innovation - Communication & engagement - Customer service Goals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Specific tactics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Success . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enabling tactics - Financial planning & review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 - Campus finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 - Corporate controller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 - Risk management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 - Materials management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 - Financial management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Annex - Corporate Finance organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Photo: Michael Pratt, courtesy Tourism Winnipeg 5 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan The City of Winnipeg's Corporate Finance Department (the Department) provides leadership in the manage- ment of the financial operations of the City of Winnipeg. This is accomplished through development and support of corporate financial policy, systems and processes. This Corporate Finance Strategic Plan (Departmental Plan or the Plan) outlines the goals and tactics of the Corporate Finance Department aligned with the Corporate Strategic Plan. This Departmental Plan provides the framework for the operating divisions of the Department to achieve those goals. The Plan as originally drafted covered the years 2019 through to 2021. As a result of the COVID-19 pandemic, many initiatives were delayed and hence this 2022-23 Update to the Plan is in place to bridge the Department through to the development of the Strategic Priorities Action Plan expected to be completed late in 2023. At that time, a new four-year Departmental Plan will be prepared to align with the Multi-year Budget cycle, the Strategic Priorities Action Plan and the Corporate Strategic Plan. Purpose of the plan * Time periods will align with other planning documents effective in 2024 2021 2022 2023 2024 2025 2026 2027 Term of Council Year 3 Year 4 Year 1 Year 2 Year 3 Year 4 Year 1 Four-Year Multi-year Budget Year 2 Year 3 Year 4 Year 1 Year 2 Year 3 Year 4 Strategic Priorities Action Plan N/A N/A Developed with Incoming Council Year 1 Year 2 Year 3 Year 4 Corporate Strategic Plan Year 1 Year 2 Year 3 Year 1 Year 2 Year 3 Year 4 Departmental Plan* Year 3 Update Year 1 Year 2 Year 1 Year 2 Year 3 Year 4 6 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan The Corporate Finance Department is established under the City Organization By-law, 7100/97 to manage the financial affairs of the City of Winnipeg. Corporate Finance is charged with ensuring that the duties of the Chief Financial Officer are discharged in accordance with provincial legislation including the City of Winnipeg Charter as it relates to finance, accounting, sinking funds and other financial commitments. Annually, Council approves both an Operating and a Capital Budget for the City. In 2020 Council adopted the Multi-year Budget Policy and the first four-year budget. The intent of this policy is that, over the period of the four-year budget cycle, the City is to maintain a balanced budget. The Multi-year budgets form the framework for the financial operations of the City. The Corporate Finance Department's responsibilities, whether through legislation or through delegated authorities, are carried out through the following operating divisions: - Corporate Controller - Financial Planning and Review - Financial Services - Materials Management - Risk Management All planning within the City of Winnipeg is carried out within the context of OurWinnipeg 2045 Development Plan (awaiting third reading). OurWinnipeg 2045 is the 25-year vision which guides the growth and development of the physical, social, environmental, and economic development of the City. Within the OurWinnipeg document, the goals are: - Leadership and Good Governance - Environmental Resilience - Economic Prosperity - Good Health and Well-being - Social Equity - City Building The first goal of Leadership and Good Governance is of particular significance to the operational services provided by the Department. EXTERNAL FACTORS While the Department's customers are primarily internal, there are a number of external factors impacting the operations of civic departments, and by extension impacting services provided by the operating divisions within Corporate Finance. These include expectations of external stakeholders such as bond rating agencies and the capital markets. Other external factors impacting the Departments' services include actions taken by the Worker's Compensation Board, the provincial government and the federal government. The broader economic factors impacting the Department include interest rates, inflationary pressures, economic health and the resulting ability to generate revenues from services and from the assessment base. Operational context 7 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan The motto of the City of Winnipeg is Unum Cum Virtute Multorom, translated as "One with the strength of many". From that motto, the City of Winnipeg has established Vision and Mission statements: Vision: A vibrant, healthy, and inclusive city for all Winnipeg residents and visitors. Building on this, the Vision of Corporate Finance is: Financial leadership to inspire excellence in the business of civic government The City of Winnipeg also has a Mission statement: Achieve effective and efficient service delivery through a collaborative, engaged, and value-driven organizational culture. The Mission of Corporate Finance is: To strengthen the City's long-term financial performance This Mission statement encompasses the functions carried out by the operating divisions from both revenue and expenditure perspectives. It is also informed by the Corporate values of employee contribution and development. Accountability - as stewards of public assets and the work we do Diversity - in who we are Respect - for each individual person Trust - with elected officials and the residents we serve Transparency - in all we do In achieving this Mission, the following Objectives will inform both the goals and implementation strategies of the Department: 1. Strengthen Financial Performance 2. Improve Information for Decision Making 3. Manage Risks and Exposures 4. Developing Appropriate Resource Capacity 5. Increasing Customer Satisfaction Vision, Mission and Values 8 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan The Financial Management Plan is the City of Winnipeg's strategy for guiding financial decision-making, meeting long-term obligations, and improving its economic position and financial stability. The Financial Management Plan sets forth the guidelines against which current and future financial performance can be measured, and assists the City in planning fiscal strategy with a sustainable, long-term approach. The following are the levers supporting execution of the Financial Management Plan: 1. Ensure a sustainable revenue structure 2. Support a sustainable and competitive tax environment 3. Support economic growth 4. Support long-term financial planning 5. Build, maintain, and enhance infrastructure assets 6. Manage expenditures 7. Manage debt 8. Ensure adequate reserves and liquidity The Department provides the following services to all City operating departments*, Special Operating Agencies and Utilities: - Financial Leadership - Accounting & Financial Reporting - Budget Development, Analysis & Approval - Payroll - Payables & Payments - Materials Management - Risk Management - Performance Measurement Coordination & Facilitation - Financial Systems - Labour Costing & Budgeting - Provincial Funding Analysis - Debt and Investment Management - Treasury & Banking Functions - Financial Forecasting, Development & Analysis - Coordination of Fees & Charges - Revenue Cycle Management - Internal Financial Control Management - Financial Administration Financial Management Plan Services * The Winnipeg Police Board has direct oversight of the financial management of the Winnipeg Police Service 9 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan The Public Service is committed to focusing on four strategic directions, as articulated in the Corporate Strategic Plan. These directions better position the organization to service Council and residents. CULTURE Foster a collaborative, engaged and value-driven organizational culture embodying reconciliation, diversity and inclusion. CONTINUOUS IMPROVEMENT & INNOVATION Drive continuous improvement and performance measurement in processes and procedures across the organization. COMMUNICATION & ENGAGEMENT Collaborate to improve internal and external communication with elected officials, residents, employees and businesses. CUSTOMER SERVICE Improve the efficiency, effectiveness and responsiveness of city services. Building on the aforementioned departmental Objectives and the Strategic Directions from the Corporate Strategic Plan, the following are considered goals for the department during the period of this plan: Corporate strategic directions Goals Enabling Strategy Culture Continuous Improve- ment & Innovation Communi- cations & Engagement Customer Service Strengthen Financial Performance ✓ ✓ ✓ ✓ Improve Information for Decision Making ✓ ✓ ✓ ✓ Manage Risk and Exposure ✓ ✓ ✓ ✓ Develop Appropriate Resource Capacity ✓ ✓ Increase Customer Satisfaction ✓ 10 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Building on the aforementioned departmental Objectives, the following are considered goals for the department during the period of this plan: Strengthen Financial Performance 1.1 To create and maintain a fiscally responsible culture at the City; 1.2 To strengthen the Controllership model; 1.3 To identify efficiencies in processes/systems and implement changes to benefit the City; 1.4 To provide ongoing leadership/support for departmental financial planning, budgeting and performance measurement; 1.5 To periodically review the City's Financial Management Plan; 1.6 To facilitate sound financial stewardship; 1.7 To provide financial and investment management services to the City based on industry best practices; 1.8 To provide an adaptive banking structure to facilitate service delivery; 1.9 To leverage technology to replace manual or duplicate processing; 1.10 To deliver and manage an effective Debt Issuance program; and 1.11 To deliver and monitor financing solutions and document the associated impacts on the Debt Strategy. Improve Information for Decision Making 2.1 To provide timely, accurate and meaningful information to financial stewards; 2.2 To develop a longer-term focus for decision making; 2.3 To improve communication with senior decision makers; 2.4 To improve performance measurement through collaboration with other municipalities, benchmarking information and innovative systems; 2.5 To provide easy to use City-wide supply chain processes; 2.6 To maintain and enhance reporting from the Risk Management Information System (RMIS) to improve City-wide loss control; 2.7 To leverage use of the Internet/Intranet; 2.8 To identify, prepare and implement changes to Public Sector Accounting practices; 2.9 To improve financial reporting and analysis; and 2.10 To provide the organization direction through financial policy and administrative standard development. Manage Risk and Exposure 3.1 To strengthen the financial control environment; 3.2 To provide and enhance a clearly understood supply chain business framework; 3.3 To establish risk management policy and practices through Council approval; 3.4 To investigate an integrated risk management program for the City; 3.5 To support the Emergency Management and Coordination Committee (EMCC) to develop plans for specific major emergencies; 3.6 To facilitate and support labour negotiations through effective costing and budgeting of open labour contracts; and 3.7 To track and support Provincial funding through analysis, communication and recommendations. Develop Appropriate Resource Capacity 4.1 To be leaders in the application and use of technology; 4.2 To ensure integration of new systems with existing systems and processes; 4.3 To optimize the use of resources; and 4.4 To optimize staff development. Increase Customer Satisfaction 5.1 To improve customer service; and 5.2 To provide consulting expertise on financial impact of major corporate initiatives/special projects. Specific tactics 11 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan In the context of the financial management of the city's operations, there is no specific 'end-state' at which point complete success can be declared. Rather success is defined through the continuing financial well-being of the City. However, over the period covered by this strategic plan, completion of the various enabling strategies will contribute to fulfillment of the stated mission of the Corporate Finance department. Success in 2022 and 2023 will include: - Continued timely submission and approval of Operating and Capital Budgets - Reductions in manual, paper-based processing - Ongoing reductions of insurance claims - Develop and implementation of Sustainable and Social Procurement Practices - Achievement of 'Benchmark' investment returns - Ongoing mitigation and prevention of fraud Success Each operating division has developed enabling tactics that will allow it to achieve the goals outlined in Part 1 of this Departmental Plan. For each enabling tactic, operating divisions have identified a measure of success that is indicative that the enabling tactic has been put in place and is having the intended effect. Additionally, an anticipated timeline for implementation of the enabling tactics has also been identified. Each operating division has also prepared more detailed implementation and action plans for their internal use that do not form part of this document. Overview 12 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Financial planning & review Goal 1.1 To create and maintain a fiscally responsible culture at the City Enabling Tactic Measure of Success Target Date Provide ongoing leadership/support for departmental planning, budgeting and performance measurement. Update provided to Finance Managers on performance measurement and budget information Annual Include financial framework and current financial realities and challenges in overarching City planning processes and documents. (eg. OurWinnipeg) Financial context understood and integrated in planning framework Various Align performance reporting and community trends report with OurWinnipeg. Publish revised Community Trends & Performance Report Annual Communicate political and administrative direction as available and as required through the preparation of the annual Budget Guidelines for the annual budget process. CFO Approval of Budget Guidelines May (annual) Prepare and deliver operating and capital budget training for departments as part of the launch of each budget process. Training completed and attended by at lease one representative from each department May (annual) Support Departments in the development of budget submissions. Provide advice and guidance as required. Successfully submitted budgets Annual 13 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 1.3 To identify efficiencies in processes/systems and implement changes to benefit the City Enabling Tactic Measure of Success Target Date Continue to improve alignment of the capital budget process and asset management initiative, including FPR feedback for the development of the next iteration of the State of the Infrastructure Report, City Infrastructure Plan and Asset Management Plan. Integrated Processes Ongoing To drive continuous improvement and performance measurement in key processes and procedures, establish a regular review process of manual working papers within the current budget process for automation or process improvements. Reduction of manual processes leading to greater accuracy and efficiency Ongoing Review departmental budget submissions for efficiencies, savings and risk management opportunities. Identification of issues and resolution through problem solving is key. Tabling preliminary budget Ongoing Work closely with marketing staff to improve consistency of appearance of budget documents and materials. Changes implemented Ongoing Review departmental FTEs recovered from capital for disclosure/authority. Disclosed on capital detail sheets and appendix Ongoing Review consolidation process for automation and efficiency opportunities. Reduction in staff time in completing process Ongoing Review corporate overhead allocation methodology to identify further efficiencies. (e.g. Reduce the amount of allocation driver data obtained from departments annually) Reduction in the number of allocation drivers collected from departments Ongoing Review and provide recommendations on open budget (Capital) and Capital Dashboard initiatives. Data is consistent with published budget document Ongoing Review changes of temporary FTE's to Permanent FTE status, Appropriate approval in place Ongoing 14 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 1.4 To provide ongoing leadership/support for departmental financial planning, budgeting and performance measurement Enabling Tactic Measure of Success Target Date Provide input, and support to the annual public budget consultation process. Partnering with the Office of Public Engagement to provide feedback/ information April (annual) Prepare, coordinate and publish Community Trends and Performance Report, to set the context for the upcoming budget decision making process. Published report July (annual) Prepare and communicate operating and capital budget changes documents for departments to ensure administrative and EPC decisions are effectively delivered and incorporated into the budget. Balanced budgets Ongoing Update budget process and budget documents for any changes to standing committee responsibilities. Approved categories are included in budget books Ongoing Provide input and support for any authorized organizational restructuring to ensure budget documents remain accurate for decision makers and the public. Updated budget documents March (annual) Goal 1.5 To periodically review the City's Financial Management Plan Enabling Tactic Measure of Success Target Date Provide an annual status update on the Financial Management Plan goals. Published report Annual 15 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 1.6 To facilitate sound financial stewardship Enabling Tactic Measure of Success Target Date Support departments in review of year over year and forecast to submission variance analysis as part of the budget review process. Published annual budget books Ongoing Support departments in review of service based budget sheets, capital detail sheets and appendices. Published annual budget books Ongoing To apply for GFOA Distinguished budget award. Application complete and feedback reviewed to improve future budget publications Annual Goal 2.1 To provide timely, accurate and meaningful information to financial stewards Enabling Tactic Measure of Success Target Date Provide analysis, support and compilation of budget information to budget working group and Mayor and EPC members to support decision making. Particular focus to be on discussion of risk areas and mitigating strategies. Political direction received and implemented Ongoing Publish preliminary and adopted budget books, including supporting schedules, details and analysis. Published Budget Compliance with City Charter Improve review and analysis of debt and finance charges (internal and external financing). Accurate debt and finance charges in departments Ongoing Streamline processes to provide machine readable budget books. Timely machine- readable budgets Ongoing Coordinate authorities for FTE approvals/budget impacts with HumanResources community. Updated budget establishment Ongoing Complete permanent historical analysis to support ongoing and future budget communication messages. Complete and maintain Ongoing 16 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.2 To develop a longer-term focus for decision making Enabling Tactic Measure of Success Target Date Execute 4-year multi-year operating budget view for publishing. Published budget March 31 (annual) Execute 6-year capital budget view for publishing. Published budget Annual Develop and publish a 10-year capital plan for asset management and internal planning purposes as part of Capital budget process. Report published Annual Report on the long-term revenue and expense projections. Report published Annual Report on the success or areas for improvement in the Multi-year Budget Policy. Report published Q1 2024 Goal 2.3 To improve communication with senior decision makers Enabling Tactic Measure of Success Target Date Plan, adjust and execute a responsive budget decision-making process to meet the needs of executive administration the Mayor, EPC and Council. Adopted Operating & Capital Budgets March (annual) Prepare timely and accurate responses to questions received from decision makers. Adopted Operating & Capital Budgets Ongoing Survey departments on potential improvements to the budget process and report the results. Results reported to SMT Annual Maintain an overall customer service satisfaction rate of 80% Rating > 79% Annual Maintain an overall response time satisfaction rate of 80% Rating > 79% Annual 17 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.4 To improve performance measurement through collaboration with other municipalities, benchmarking information and innovative systems Enabling Tactic Measure of Success Target Date Maintain and improve the City-wide performance measurement process through corporate coordination and direction. Completed performance report Annual Implement, summarize, and present results of the annual citizen survey. Published performance report and posted on City website Annual Prepare and deliver MBNCanada and performance training sessions to departments as part of the launch of annual performance measurement process. Completed training sessions April (annual) Work with departments to increase rates of benchmarking and improve comparisons between cities. Percent of benchmarked measures increasing July (annual) Work with departments to maximize MBNCanada Expert Panel network information sharing, and meeting participation. Increased participation August (annual) To review and update as necessary the Performance Measures Cost Methodology template. Completed review Annual Goal 2.7 To leverage use of Internet/Intranet Enabling Tactic Measure of Success Target Date Publish preliminary and adopted budget on the City's website. Results published and available to the public Ongoing Publish results of the Citizen Survey on the City's website. Results published and available to the public Annual Support/review the publishing of the results of the annual public budget consultation led by the Public Engagement division. Results published and available to the public Annual Develop and implement annual budget and performance measurement development intranet sites to support effective departmental submission processes. Completed and updated website May (annual) Provide and maximize the use of intranet/share point for the development of the fees and charges schedule. Published fees and charges schedule Annual 18 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.10 To provide the organization direction through financial policy and administrative standard development Enabling Tactic Measure of Success Target Date Develop the overall framework for an Administrative Standard on Financial Management Policy and Procedures. Submission to CFO March 31 (annual) Draft the relevant budget related sections of the Administrative Standard on Financial Policy and Procedures. Submission to CFO July 31, 2022 Goal 3.6 To facilitate and support labour negotiations through effective costing and budgeting of open labour contracts Enabling Tactic Measure of Success Target Date Calculate and prepare corporate labour contingency. Submitted corporate contingency budget July (annual) Document/update process and procedures between FPR, Labour Relations and other stakeholders. Process map and document discussed with stakeholders July (annual) Improve reconciliation of year end salary data, by union, in conjunction with Payroll division. Completed reconciliation Ongoing Calculate and analyze requested costing scenarios for decision making process. Completion of requested information As required Determine and analyze costing of negotiated/arbitrated agreement. Submit the necessary documents to Audit department. Council approval of the administrative report As required Goal 3.7 To track and support Provincial funding through analysis, communication and recommendations Enabling Tactic Measure of Success Target Date Monitor, review, interpret and communicate the impact to the City of the annual Provincial Budget. Communicated to senior management Annual Monitor and analyze provincial funding issues for the City's operating and capital budget, including implications of new basket funding model. Communicated to senior management Ongoing Provide input and support for the tracking of capital cash flows for Provincial funding of capital projects. Capital cash flow estimate Ongoing 19 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 4.1 To be leaders in the application and use of technology Enabling Tactic Measure of Success Target Date Increased automation of the conversion of budget documents for machine readability to enable budget accessibility. Conversion complete Ongoing Goal 4.3 To optimize the use of resources Enabling Tactic Measure of Success Target Date Develop and implement team environment to ensure deadlines are met, staff absences are covered, cross training occurs and staff development is enhanced. Deadlines met Ongoing Ensure effective work load balance between team members. Effective workload resetting and reallocation as required Ongoing Goal 4.4 To optimize staff development Enabling Tactic Measure of Success Target Date Deliver departmental training for budget and performance measurement cycle by team members. Completed training presentations Annual Liaison to Financial Management Institute (FMI) Active participation Ongoing Individual attendance of training programs and sessions as required. Personal PD credits achieved Ongoing Employee development and performance review completed. Improve to 100% Ongoing Support services expenditure ratio not to exceed 5% of annual operating expenditures. Ratio is <5% Ongoing 20 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Campus finance Goal 1.3 To identify efficiencies in processes/systems and implement changes to benefit the City Enabling Tactic Measure of Success Target Date Review of system controls. Review completed and approved by CFO Ongoing Review of approval limits. Review completed and approved by CFO Ongoing 1.6 To facilitate sound financial stewardship Enabling Tactic Measure of Success Target Date Creation and implementation of a revised grant process. City-wide implementation 2022 21 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Corporate controller Goal 1.2 To strengthen the Controllership model Enabling Tactic Measure of Success Target Date Annual City survey on financial services. Survey issued Annual Regular meetings of departmental controllers. Monthly meeting Monthly Goal 1.9 To leverage technology to replace manual or duplicate processing Enabling Tactic Measure of Success Target Date Automate financial statement consolidation process. Employ functionality 2025 Implement Paperless Accounts Payable approval workflow. Elimination of manual AP approval processes 2022 Develop business case to implement Accounts Payable End to End Document Capture. Submission of business case 2023 Develop business case to implement Accounts Payable Vendor Portal. Submission of business case 2023 Update business case for EPM Upgrade. Business case submitted for approval 2022 Expand application of employee self-service re charitable donations. Launch of ESS for charitable donations 2022 Develop business case to expand application of employee self-service re timekeeping. Launch of ESS timekeeping for other bargaining groups 2023 Continue implementation and update the business case for transitioning departments to PeopleSoft billing system. Submission of business case 2024 Goal 2.1 To provide timely, accurate and meaningful information to financial stewards Enabling Tactic Measure of Success Target Date Deliver Annual Report including Consolidated Financial Statements to Council and Province. Annual Reports and Consolidated Financial Statements delivered on time June 30 (annual) Prepare Operating Financial Forecasts as scheduled. Operating forecast report received by SPC on Finance Ongoing 22 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.8 To identify, prepare and implement changes to Public Sector Accounting practices Enabling Tactic Measure of Success Target Date Implement new standards for asset retirement obligations. Adequate information available for annual audited financial statement disclosure 2023 Implement new standards for financial instruments. Adequate information available for annual audited financial statement disclosure 2023 Implement new standards for public private partnerships. Adequate information available for annual audited financial statement disclosure 2024 Implement new standards for revenue. Adequate information available for annual audited financial statement disclosure 2024 Monitor developments related to concepts underlying financial performance (conceptual framework) Appropriate accounting policy in place on a timely basis Ongoing Monitor developments related to employee benefits. Appropriate accounting policy in place on a timely basis Ongoing Monitor developments related to potential standards related to urban tree canopy classification as assets. Appropriate accounting policy in place on a timely basis Ongoing Review process for carrying value of capital assets versus any valuation challenges. Adequate information available for annual audited financial statement disclosure 2023 23 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.9 To improve financial reporting and analysis Enabling Tactic Measure of Success Target Date Lead annual review of open capital projects. Report submitted to CFO on time September (annual) Goal 2.10 To provide the organization direction through financial policy and administrative standard development Enabling Tactic Measure of Success Target Date Update relevant Corporate Finance documents, administrative standards and other standards. Updates made and posted 2023 Continue research of taxable benefits to ensure compliance. Taxable benefits considered Ongoing Goal 3.7 To track and support Provincial funding through analysis, communication and recommendations Enabling Tactic Measure of Success Target Date Co-chair Province of Manitoba - City of Winnipeg Working Group on Cooperation and Consultation: Municipal Funding, Fiscal Transparency and Accountability Committee to strengthen the ongoing working relationship, communication and collaboration. Fulfilling this committee's terms of reference on initial areas of collaboration Ongoing Goal 4.2 To ensure integration of new systems with existing systems and processes Enabling Tactic Measure of Success Target Date Prepare business case for software to replace REPA Business case submitted for approval 2024 24 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Risk management Goal 1.3 To identify efficiencies in processes/systems and implement changes to benefit the City Enabling Tactic Measure of Success Target Date Monitor the effectiveness and report on the Property, and Liability loss control processes and systems. Issuance of annual report on Risk Management December (annual) Identify and make recommendations to improve processes for managing liability. Increased education of City employees in preserving all rights of defence Reduction in third property liability claims through adequate operational policies. Quarterly Goal 1.4 To provide ongoing leadership/support for departmental financial planning, budgeting and performance measurement Enabling Tactic Measure of Success Target Date Assist Corporate goals and objectives through Risk Financing through review of insurance programs. Insurance programs that have the maximum cost benefit in allowing the City to pursue and achieve its goals Provision of security for elected officials and decision makers to proceed without fear of the risks involved. May (annual) Goal 2.1 To provide timely, accurate and meaningful information to financial stewards Enabling Tactic Measure of Success Target Date Confirm estimates of all current and future liabilities from actions or claims brought against the City. Reserve estimates continually monitored for accuracy Reserve standards reviewed and adjusted to current settlement trends and actual liabilities. April (annual) Report on total cost of risk related directly to the Risk Management Division. Issuance of annual report on Risk Management December (annual) 25 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.2 To develop a longer-term focus for decision making Enabling Tactic Measure of Success Target Date Identify and report on new and developing, or increasing risks Review of weather, statute law, environmental or legal trends Revision of risk potential of future operations or trends to minimize or avoid problems before they arise Investigation of and reporting on alternative or new risk transfer methods to minimize unplanned or unforeseen risks. Ongoing adequate insurance coverage Semi-Annually (January, May) Goal 2.4 To improve performance measurement through collaboration with other municipalities, benchmarking information and innovative systems Enabling Tactic Measure of Success Target Date Compare performance with other municipalities in order to identify significant deviations and investigate Update risk management standards as required Share and compare statistics to obtain a broader base of knowledge. Improvement in key performance metrics April (annual) Obtain a broader spectrum of claims incidents to improve the trending accuracy Share reports on types, number of claims and average settlement Review insurance program adequacy and apply trending to insurance and loss control programs. Improve accuracy and breadth of available statistical information December (annual) Collaborate with other Risk Management and Legal departments in monitoring Municipal liability to ensure currency on decisions, legal trends and reasonable defences Monitor a variety of public entity court decisions Compare adequacy of by-law wording. Maintain reasonable insurance coverage and practices Quarterly Establish City's risk tolerance, insurance programs and insurance costs Monitor contract risk transfer requirements and limits Adjust existing techniques to stay in line with other jurisdictions Compare costs of risk transfer techniques. Maintain reasonable insurance premiums May (annual) 26 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.6 To maintain and enhance reporting from the Risk Management Information System (RMIS) to improve City-wide loss control Enabling Tactic Measure of Success Target Date Review of claims documentation and streamline instructions as required Actively pursue recoveries during proscription period. Improvements in claim recovery processes Monthly Issue annual report on Risk Management Revision of objective and measurable standards based on historical data as required Investigation of any anomalies or deviations from existing standards as required. Report issued December (annual) Monitor by-law and statute changes, court decisions and their impact on claims settlements and revise definitions of appropriate and reasonable damage awards based current legal trends, and in consultation with Legal Services as required. By-law is current Ongoing Implement new or improve existing pre and post loss controls in response to settlement outcomes Assess contracts and monitor insurance clauses based on claims trending. Loss prevention December (annual) Goal 3.3 To establish risk management policy and practices through Council approval Enabling Tactic Measure of Success Target Date Review and Update the already developed Standards document for Risk Management policies for Claims & Insurance Branch, Benchmarking policies with other municipalities of similar size. Knowledgeable employees following standards to reduce losses Q3 2022 27 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 3.4 To investigate an integrated risk management program for the City Enabling Tactic Measure of Success Target Date Investigate the possibility of a shared system of tracking and reporting on effectiveness and total costs and benefits of City-wide risk management. Identify key RM participants Development of a system for capturing IRM data Tracking of loss control program costs, evaluate success and determine the cost benefit of these programs Implement standard loss control City-wide and monitor and respond to the effectiveness of these programs. 2022-2023 Goal 3.5 To support the Emergency Management and Coordination Committee (EMCC) to develop plans for specific major emergencies Enabling Tactic Measure of Success Target Date Participate in the development of Pre- and Post-Loss Disaster strategies (including participation in EMCC meetings). Harm reduction Loss prevention. Ongoing Contribute recommendations for post loss disaster recovery including identification of resources available from insurers to help mitigate and reduce further damages. Harm reduction Loss prevention. May 1 (annual) Confirm to Senior Administration that adequate recovery financing is available. Submission of Annual Insurance to CFO May 1 (annual) Manage claims and disaster recovery funds if available by: - Plan for adequate resources, staffing and availability - Staff trained in providing quick response to EMCC and Council instructions Maximize loss recoveries As Required 28 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 4.4 To optimize staff development Enabling Tactic Measure of Success Target Date Encourage education and promote relevant internal courses. Improved staff engagement December (annual) Goal 5.1 To improve customer service Enabling Tactic Measure of Success Target Date Regular review and update of website as required Review FAQs to ensure relevant to customer needs. Improved communication: all relevant risk management materials are accessible and clear including on the website Ongoing Develop/revise measurable performance standards for various claims handling duration and costs Implement/Revise appropriate and measurable standards for internal and external service Monitor and adjust time frames for responding and communicating with claimants and arriving at a resolution/determination. Improved response time December (annual) Provide support and quick responses to insurance claims, loss control issues Ensure departments are aware of staff availability to provide advice and assistance as required. Improved Availability and collaboration with other departments Ongoing Goal 5.2 To provide consulting expertise on financial impact of major corporate initiatives/ special projects Enabling Tactic Measure of Success Target Date Provide expertise on transfer of risk through contract or avoidance of risk: - Development of adequate contract insurance clauses in response to indemnification requirements - Monitor and approve documents to ensure compliance as required - Advise when an activity is too risky to pursue Ongoing protection of city's interest through risk reduction Ongoing 29 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Materials management Goal 1.3 To identify efficiencies in processes/systems and implement changes to benefit the City Enabling Tactic Measure of Success Target Date Investigate and implement cooperative contracts with Province of Manitoba and other municipal Entities. Cost savings Ongoing Explore participation in Federal government standing orders. Cost savings Ongoing Implement progressive changes to standard construction terms and conditions to reduce contract management challenges while continuing to protect City of Winnipeg interests. New terms and conditions complete and in use Q2 2022 Develop an RFP template, including appropriate terms and conditions, for IT procurement. Useable document that will save City resources Q4 2022 Goal 2.5 To provide easy to use City-wide supply chain processes Enabling Tactic Measure of Success Target Date Complete the Sustainable and Social Procurement Framework and Action Plan. Framework and Action Plan adopted by Council Q2 2022 Develop Appendix to FM-002 to provide process for Sustainable Procurement. More environmentally and socially sustainable procurement practices Q4 2022 Establish pre-qualification process for professional engineering consultants. Shortened procurement period for affected contracts Ongoing Goal 3.2 To provide and enhance a clearly understood supply chain business framework Enabling Tactic Measure of Success Target Date Revisions and additions to Administrative Standard FM-002. CAO/CFO approval Ongoing 30 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 4.1 To be leaders in the application and use of technology Enabling Tactic Measure of Success Target Date Increase use of technology. Increased percentage of vendors paid by electronic transfer Ongoing Contracts database to provide notice to departments on contract validity dates and upcoming extensions/new contract. Reduced expired contracts and service disruption to City departments Q4 2022 Provide additional reference material to the open data platform regarding types of goods and services being procured. Additional data available to users Ongoing Goal 5.1 To improve customer service Enabling Tactic Measure of Success Target Date Training. Better risk-educated customers reducing risk to the City Ongoing Contract Vendor Management Development of Training and Procedures Manual and on-line training. City Contract Administrators trained to manage contracts more effectively Manual for follow-up and guidance. Q4 2022 31 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Enabling tactics Financial management Goal 1.7 To provide financial and investment management services to the City based on industry best practices Enabling Tactic Measure of Success Target Date Conversion of vendors from cheque to electronic payment. Year over year growth in percentage of electronic payments Annual Manage the investments of the City's Managed Funds to obtain leading investment returns within acceptable risk parameters. Annual investment returns meet or exceed benchmark returns Annual Goal 1.8 To provide an adaptive banking structure to facilitate service delivery Enabling Tactic Measure of Success Target Date Continue to monitor fraudulent activity in the marketplace monthly with City's banker and implement solutions to mitigate fraud risk. Absence of fraud in prior month Monthly Keep informed of electronic solutions in relation to securities custody and reporting to enhance efficiency and mitigate fraud. Updated securities custody and reporting practices Ongoing (as required) 32 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 1.10 To deliver and manage an effective Debt Issuance program Enabling Tactic Measure of Success Target Date Review and revise the Debt Management Policy. Approved Policy January 2023 Maintain relationship with Credit Raters, prepare credit rating presentation and support the City's credit rating. City's credit rating opinion published by Standard and Poor's and Moody's Annual Monitor the service delivery and associated performance of the City's Debt Issuance Syndicate. Ongoing Ongoing Prepare for potential Green Bond debt issuance program. Quarterly reporting to CFO Ongoing Prepare an analysis of the use of derivative instruments as part of the City's Debt Strategy. Report to CFO January 2023 Goal 1.11 To deliver and monitor financing solutions and document the associated impacts on the Debt Strategy Enabling Tactic Measure of Success Target Date Update the Debt Strategy on a timely basis to ensure debt metrics are current to support financing decisions. Updated Debt Strategy submitted to CFO for approval Ongoing (as required) Maintain and enhance relationships with Debt Syndicate members to ensure cost effective and successful issuance. Keep informed of emerging market issues and alternative financing structures. Issuance of syndicated debt on favourable terms to the City Ongoing (as required) Maintain and enhance relationships with local lenders to ensure effective alternative financing solutions to syndicated debt issuance. Cost effective alternative debt issuance solutions are used Ongoing Consult with City departments and assist with debt financing solutions, timing and financial modelling. Contribution to Administrative Reports as required Ongoing 33 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 2.1 To provide timely, accurate and meaningful information to financial stewards Enabling Tactic Measure of Success Target Date Continue to provide and enhance senior management reporting pertaining to the investment, debt management and banking programs. Submission of/contribution to Administrative Reports as required Ongoing Provide support to Departments on a variety of projects requiring financial expertise. Contribution to Administrative Reports as required Ongoing Evaluate requests for Loan Guarantees, assist the borrower and their financial institution and prepare an Administrative Report. Submission of Administrative Report as required Ongoing Support the fees and charges process through evaluation and update of Treasury related fees to ensure current and appropriate fee structure. Fees and Charges schedule updated Annual Prepare the internal and external debt and finance charges, interest earnings rate and debt issuance interest rates for the budget development intranet site. Document posted on intranet Annual Goal 3.1 To strengthen the financial control environment Enabling Tactic Measure of Success Target Date Validate effectiveness of electronic payee match to prevent fraud. Regular review to confirm validity Monthly Keep apprised of current evolving fraudulent activities in the industry through regular meetings with banking service providers. Identification and reduction of fraud risk in City banking operations Ongoing (as required) 34 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Goal 4.4 To optimize staff development Enabling Tactic Measure of Success Target Date Staff to update personal development plans and meet with supervisor. Personal development plans prepared December 2022 Conduct performance reviews and provide constructive feedback. Performance reviews completed Annual Provide opportunities for continued professional development. Training opportunities attended Ongoing Succession planning to ensure effective future service delivery. Succession plan updated Annual Goal 5.2 To provide consulting expertise on financial impact of major corporate initiatives/special projects Enabling Tactic Measure of Success Target Date Provide support to senior management on a variety of financial initiatives and projects when required. Contribution to administrative reports as required Ongoing Provide support to departments on a variety of financial initiatives and projects when required. Contribution to administrative reports as required Ongoing Assist departments in preparation of Financial Impact Statements and required budget documents. Contribution to administrative reports as required Ongoing 35 City of Winnipeg | 2022-2023 Corporate Finance Strategic Plan Annex - Corporate Finance organization ORGANIZATION CHART (As at January 1, 2022) Catherine Kloepfer, FCPA, CGA, FCA, ICD.D Chief Financial Officer Cindy Bauer, CIP, CRM Manager, Corporate Risk Liza Pablo, CPA, CA Manager, Financial Planning & Review Barb D'Avignon, SCMP Manager, Materials Management Jocelyn Peters, CPA, CGA Manager, Finance (Campus) Paul Olafson, CPA, CA Corporate Controller Rob Provencher, CPA, CMA Manager, Financial Services 510 Main St. | Winnipeg | Manitoba | Canada | R3B 1B9 | winnipeg.ca