The Public GalleryToronto

General Government and Licensing Committee · 2019-12-02 · 2019.GL10.4

The filed record

Request to Write-Off an Intercompany Receivable from TO Live

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The decision

2019-12-17 · Toronto City Council · adopted

As filed

City Council on December 17 and 18, 2019, adopted the following: 1. City Council write off the $3.695 million balance receivable from TO Live in the 2019 fiscal year.

On the agenda

As the city filed it

This report outlines the history of a $3.695 million payable from TO Live to the City of Toronto (City), along with support for a recommendation to Toronto City Council (Council) to write off this balance in 2019. The receivable and corresponding payable has been in the general ledger for the City of Toronto and the Toronto Centre for the Arts (TCA), formally the North York Performing Arts Centre Corporation (NYPACC), since 2007.

Show the rest of As the city filed it, 832 more characters as filed

The $3.695 million balance consists of expenditures made on TCA's behalf between the years 2000 and 2004, which include operating and capital expenditures, and 2005 and 2006 theatre operating surpluses. The payable to the City was audited and reported in the TCA annual financial statements since that date and was confirmed and eliminated upon consolidation of the TCA financial results in the City's audited, consolidated, financial statements. During the 2018 amalgamation of the City's three theatre organizations into TO Live, information about the outstanding balance was sought by TO Live's new management and Board, who requested that the City review possible accounting options. Given the age of the receivable/payable and the lack of supporting documents, City Council is being requested to write off this balance in 2019.

Staff recommended

The Chief Financial Officer and Treasurer and the Controller recommend that: 1. City Council write-off the $3.695 million balance receivable from TO Live in the 2019 fiscal year.

Considered

On the record

The item as the City filed it

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