The service fees presented at the open houses this summer were based on 2011/12 actual costs and represented preliminary information to demonstrate the new methodology. This year’s invoices are based on 2012/13 actual costs.
A summary of the methodology used is available at the following link: Deloitte Model and PDSF (pdf)
For a more detailed overview of the Deloitte methodology, a detailed document that Deloitte prepared can be reviewed at the following link: Deloitte Methodology Presentation (pdf)
A cap on combined park district service fee and land rent is set at $3,000, and this cap will be maintained for four years(2013/14 bills to 2016/17 bills).
In 5 years, beginning in 2018/19, we will begin to phase in a new property value assessment model for cottagers inside provincial park districts. More details of how this model will be developed and phased in will be made available in the future. Consultation will be a key component of the development of this new assessment model.
The release of this year’s bills was delayed to allow an external review by an independent third party auditor to confirm the service fees. The auditor’s report is available at the following link: Audit Report (pdf)
It should be noted that the numbers from the Audit Report will show amounts in some districts being higher than what is being billed, because in some areas the Audit found costs were missed that should have been attributed to districts. However, the billings in those districts will be based on what was shared previously on the website, rather than charging cottagers in those districts higher amounts.
In addition, the independent third party auditor provided an interim report to the steering committee, which can be found at this link: Steering Committee Audit (pdf)
This year’s auditor’s report was a qualified audit opinion. Cottagers pay a share of the amortization and interest of major capital expenses. These expenses include items like lagoons and roads. In some cases, original receipts and invoices relating to the costs of this construction were not immediately available within the time available to do the audit. These capital expenses are audited annually by the Auditor General of Manitoba to the highest possible standard, and Manitoba Conservation & Water Stewardship does not anticipate discrepancy. Nonetheless, work will be undertaken in the coming year to ensure all information is provided regarding these past expenses to work towards an unqualified opinion next year.
In addition to the auditor’s reports, the auditor also provided suggestions and analysis to the department through a letter to management which can be found at the following link: Management Letter (pdf)
A summary of the audited 2012/13 actual cost by park district is available at the following link: PDSF Costs (pdf)
A summary of the audited 2013 service fees by park district is available at the following link: PDSF Service Fee (pdf)
More detailed cost information is available by park district at the following links: