Section E: Financial Results

The negotiated financial arrangement underpinning the POA Program is in essence a partnership, under which the participating municipalities annually share approximately $1.2 million of net revenue or “profit”. The City as the managing partner, front-ends the operation and collects and enforces the monetary fines imposed by the POA Court. From the total revenue derived, all operating costs pertaining to the POA Program are deducted. These costs include such things as staff salaries, Windsor Police court security, facility rent and maintenance, office equipment and supplies, Victim Fine Surcharge remittances, and the adjudication expenses associated with running courtroom proceedings. The net revenue is then shared amongst the signatories to the ISA in proportion to their respective weighted assessments (See SECTION F for more details). In 2019, the net profit was allocated as follows:

In an extremely challenging economic environment and recognizing that fine imposition amounts have not been indexed for inflation, the POA Program still enjoys a successful self-funding model, delivering a net positive revenue budget which benefits all of our local taxpayers. Each benefiting municipality is free to allocate its respective portion to such municipal purposes as deemed appropriate by the elected council thereof.

TABLE E-1 provides a high level five year financial summary which can be used for internal benchmarking and comparative purposes.

TABLE E-1: ANNUAL FINANCIAL RESULTS - 5 YEAR SUMMARY

Description   2019 Actuals ($) 2018 Actuals ($) 2017 Actuals ($) 2016 Actuals ($) 2015 Actuals ($)
             
Revenue:            
Court Fines $ 6,349,877 $5,512,531 $5,490,364 $6,264,943 $5,925,542
User Fees   - 159 - 141 528
By-Law Fines 53,198 43,890 42,192 48,988 -  
Trfs from Reserve - - - - -  
Recovery of Internal Staff - - - - 20,089  
TOTAL REVENUE $ 6,403,075 $5,556,580 $5,532,556 $6,314,072 $5,946,160
% Inc./(Dec.) YOY   15% 0.43% -12.38% 6.19% 5.57%
Expenditures:            
Salaries & Wages 1,850,825 1,811,772 1,710,070 1,598,789 1,642,847  
Administrative Overhead 354,341 354,957 374,992 392,501 333,210  
Materials & Services 378,267 365,545 356,411 350,323 350,984  
Provincial Charges 1,589,165 1,444,503 1,446,084 1,659,736 1,414,710  
Facility Rental 308,389 328,495 332,889 318,742 325,708  
TOTAL EXPENDITURES $ 4,480,987 $4,305,272 $4,220,446 $4,320,090 $4,067,459
NET SURPLUS $ 1,922,088 $1,251,308 $1,312,110 $1,993,982 $1,878,701
% Inc./(Dec.) YOY   54% -4.63% -34.20% 6.14% 21.99%