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Opinion: City’s CAO salary and benefits don't add up

'For the past few years, the salary and benefits figures being reported on the sunshine lists for the City’s CAO salary and benefits do not seem to agree with the City’s records'
2020 north bay city hall logo in council chambers turl
North Bay logo in city council chambers.

Editor's note: This is an open letter written by Mr. Rennick to current CAO Don Euler.

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Dear Mr. Euler:

Under the Public Sector Salary Disclosure Act, municipalities are required to report, on an annual basis, the salaries of those employees earning over $100,000.

A copy of the applicable section in the Act follows.

Public disclosure

3 (1) Not later than March 31 of each year beginning with the year 1996, every employer shall make available for inspection by the public without charge a written record of the amount of salary and benefits paid in the previous year by the employer to or in respect of an employee to whom the employer paid at least $100,000 as salary.  1996, c. 1, Sched. A, s. 3 (1).

Contents of record

(2) The record shall indicate the year to which the information on it relates, shall list employees alphabetically by surname, and shall show for each employee,

(a) the employee’s name as shown on the employer’s payroll records;

(b) the office or position last held by the employee with the employer in the year;

(c) the amount of salary paid by the employer to the employee in the year;

(d) the amount of benefits reported to Revenue Canada, Taxation, under the Income Tax Act (Canada) by the employer for the employee in the year.  1996, c. 1, Sched. A, s. 3 (2). 

For the past few years, the salary and benefits figures being reported on the sunshine lists for the City’s CAO salary and benefits do not seem to agree with the City’s records.

For example, the total salary and benefits reported on the 2018 sunshine list for yourself and Keith Robicheau totalled $386,193 yet Financial Expenses department records for that year indicated a total CAO salary and benefits expense of $726,562 a difference of $340,369.

Also, the total salary and benefits reported on the 2017 sunshine list for yourself and Gerry Knox totalled $386,924 yet Financial Expenses department records for that year indicated a total CAO salary and benefits expense of $957,709  a difference of $570,785. 

During the years 2016 – 2019 the difference between these amounts on the sunshine list and the figures on the City’s records has totalled $1,627,402.

I would appreciate receiving an explanation of this apparent discrepancy.

 D. D. Rennick CPA, CA

North Bay