HomeMy WebLinkAboutGeneral Fund Budget Work Session.pdf Commission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Anna Rosenberry, Finance Director
Chris Kukulski, City Manager
SUBJECT: Fiscal Year 2012 (FY12) Budget Work Session
General Fund
MEETING DATE: August 8, 2011
AGENDA ITEM TYPE: Work Session
RECOMMENDATION: Listen to staff presentations, ask questions, give direction, as you
see fit.
BACKGROUND: Attached are a Budget Information Sheet and other materials regarding the
General Fund. This information has been prepared to assist us in developing the City’s Final
Budget. The hearing for adoption of the Final Budget is scheduled for September 12, 2011.
Since presentation of the City Manager’s (CM) Recommended Budget in June, the following
items have further developed concerning the General Fund:
1. Certified Taxable Values. Ordinarily, we review the details of the General Fund budget
recommendation and then discuss the ramifications of Certified Taxable Values. Because of
the timing of receipt of Certified Values (August 1st) and the writing of this report (July 27th),
we are not able to include much information at this point. By the night of this discussion, we
should be able to shed more light on the situation with Taxable Values and how they will
impact our final budget.
2. FY11 Vacancy Savings in Police Department. With the close of Fiscal Year 2011, we are
able to calculate the vacancy-savings (unspent personnel budget) in the Police Department
budget. The FY10 & FY11 budgets each “gave back” unspent personnel amounts to the
taxpayers by way of a one-time levy reduction. The CM Recommended Budget estimated
$567,000 in vacancy savings. Actual vacancy savings totaled $638,000. Based on our
estimated taxable value, the tax levy would be reduced by 7.74 mills for this one-time
savings.
Budget Vacancy Savings in FY11 Number of Mills in FY12
CM Recommended $567,000 6.88
Final *estimated $638,000 7.74
Change $71,000 additional savings 0.86 mill, reduced
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3. Suggestions for Additional Cuts. During the CM Recommended Budget presentation and
other various budget work sessions, we were asked to prepare some addition ideas for
consideration when adopting the final budget. Similar to last year, we have divided them
into tiers of suggested priority, from the most highly recommended in Tier 1, to the “least
recommended” in Tier 3.
Tier 1 FY12 Amount Impact on Future Years
1. Reduce Transfer to
Planning Fund by a portion
of their budgeted surplus.
$40,000 None. One Time Savings.
2. Reduce Elections Budget.
No need for City Primary
Election this year.
$35,000 None. One Time Savings.
3. Change Library budget
for Director start date of
September 1, 2011
$20,000 None. One Time Savings.
4. Change Police budget for
Vacant Officers to start:
- 2 officers begin 9/1/2011
- 3 officers begin 1/1/2012
$30,000
$90,000
Total $120,000
Next year, this vacancy savings
won’t be available for the one-time
levy reduction.
Total Tier 1 Up to $215,000
Tier 2 FY12 Amount Impact on Future Years
5. Do not deposit all
Cemetery lot sale money in
the Perpetual Care Fund.
Split lot sales 50%/50% with
the General Fund.
~$40,000 Perpetual Care Fund won’t grow as
fast, but it would still be a
significant improvement over prior
years’ deposits to Perpetual Care
Fund.
Total Tier 2 Up to $40,000
Tier 3 FY12 Amount Impact on Future Years
6. Do not deposit FY11
ending Library budget savings
to their Library Capital
Reserve Fund.
~$200,000 One Time Savings. The Library
Capital Reserve Fund was created
at the end of FY10, and has not yet
been funded. It was meant to
provide for the long-term capital
replacement needs of the Library.
7. Do not deposit more
Cemetery lot sale money to
the Perpetual Care Fund.
Keep current system of approx
10% to Perpetual Care.
(This is a variation on item 5.)
~$80,000 Total Perpetual Care Fund will continue
to increase at its current rate from
lot sales.
8. Do not fund the Library
Public Address System
$31,000 This Capital Improvement Item
would be requested next fiscal year.
In the mean time, the Library would
continue to use the Emergency PA
System for basic intercom needs.
Total Tier 3 Up to $311,000
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4. General Fund Unreserved Fund Balance. August 6th marks the deadline for departments
to process payments related to FY11 bills. After this date, we will be able to provide a solid
estimate of the General Fund’s remaining balance at the end of FY11. We’ll recalculate the
amount required for the Minimum Reserve, and be able to indicate how much FY11 budget
savings may be available for further tax reductions.
5. Outside Requests for General Fund Support. Letters are attached from:
Organization FY12 Request CM Recommended
Amount
Streamline $80,000 $42,000
Tech Ranch $25,000 $25,000
Spay-Neuter Task Force $3,000 $2,500
Each of these organizations has been informed of the meeting tonight, and may be present to
answer questions about their request.
FISCAL EFFECTS: Although the Final Budget adoption has far-reaching fiscal effects,
there are no immediate fiscal effects as a result of this work session. In describing the likely
impact of these proposed General Fund budget changes on “typical” residents, we usually
consider the implications of increases in a number of areas.
FY12 Typical City Resident - Annual Increase CM Recommended
Street Assessments *Adopted 18% $ 15.96
Forestry Assessments $ 0.00
Property Taxes $ 24.00
Water Services – Option B $ 22.08
Sewer Services – Option B $ 32.88
Total Estimated Annual Increase $ 94.92
Depending on the Certified Values received, the amount of FY11 budget savings available, and
the combination of other additions and cuts to the budget, the above amounts may change.
Attachments: General Fund Budget Worksheet
General Fund – Training & Travel
General Fund – Fuel
General Fund – Overtime
General Fund - Capital
Streamline Request
Tech Ranch Request
Spay Neuter Task Force Request
Report compiled on: July 27, 2011
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Budget Work Sheet - July 27, 2011
General Fund – FY12 Budget Worksheet
In January and February of 2011, the City Manager, Assistant City Manager, and Finance
Director held meetings with each department in the organization. For those funded by the
General Fund, we talked about the elements of revenue in the General Fund budget, the likely
diminishing of property taxes from new construction, the need for continued service delivery and
maintenance of existing buildings, and the effect of the recession on citizens in Bozeman.
In preparing their budget requests, we asked departments to not consider this a year to expand
into new areas – but rather look at this as another year of necessary belt tightening. As a result,
there were not many new programs or personnel to cut from initial department budget requests.
1. Commission Budget - $187,000
a. Commission’s operating budget includes $70,000 for both a primary and general
election (each estimated to cost $35,000) paid to the County Election
Administrator.
b. Special Bodies division includes operating budgets of $4,000 for the Ethics Board
required training sessions and distribution of materials.
2. City Manager’s Office - $819,500 (Administration, City Clerk, Human Resources,
Neighborhoods.)
a. Economic Development personnel and operating costs moved to its own division.
b. Neighborhood Coordinator personnel costs recorded in Planning Division.
Operating budget included here.
c. Budget includes filling both Human Resource vacancies for the full year.
d. Municipal Codification Services budgeted for online updates. $8,500
e. Organization wide Leadership Training. $15,600
f. Printing of a revised and updated Employee Handbook. $3,500
3. Finance Department (Admin, Accounting, Treasury, Grants/Sustainability) - $823,000
a. Annual Audit – General Fund Share. $23,500
b. Pension Actuary Contract (MMIA will pay half of the costs). $3,000
c. Enterprise Financial System Software maintenance. $63,250
4. Facilities Management - $1,416,600
a. Listing of Facilities included on page 115 of CM Rec. Budget. Most, but not all,
facilities are budgeted here.
b. Professional Building Re-roof. $44,000
c. Facility Condition Index. $14,000
d. City Facility ADA Improvements. $15,000
e. Fire Station #1 Condensing Air Unit. $75,000
f. Senior Center Flooring. $15,000
g. Senior Center Mechanical System Improvements. $40,000
174
Budget Work Sheet - July 27, 2011
5. Information Technology - $983,000
a. Replacement of Routers and Switches. $25,000
b. Update of Aerial Photography. $65,000
6. Cemetery - $511,000
a. We had numerous discussions with the Cemetery Board to develop a
recommendation to:
i. Deposit all Lot Sale money into the Perpetual Care Fund.
ii. Retain all Interest Earning from the Perpetual Care Fund in the Fund.
Don’t transfer them to the General Fund. If the concept is agreeable, we
will propose a change to the current Bozeman Municipal Code.
iii. Add a Scattering/Memorial Garden to existing services. $10,000 cost.
b. The Cemetery crew has implemented a 7-day a week staffing plan, with the help
of the Parks Department, that allowed them to significantly reduce their overtime
budget this year.
c. Mower replacement program - $13,000
d. Columbarium. $40,000
7. Parks - $1,139,800
a. Parks Department has implemented a 7-day a week staffing plan that allowed
them to significantly reduce their overtime budget this year.
b. Park Improvement Grants (PIG), and the Irrigation System at the Story Mansion
were items contained in the Adopted CIP that were not funded in the City
Manager’s Recommended Budget.
c. Replacement of a ½ Ton Truck (1986 Ford, 176,000 miles). $26,000
8. Recreation - $1,639,000
a. Includes the budget for Swim Center, Bogert Pool, and Lindley & Beall Centers
in the General Fund.
b. Eliminated Recreation Superintendent position.
c. Bogert Pool Gutter & Shell Replacement. $382,000
d. Lindley Center Deck Project. $34,000
e. Swim Center main water line replacement. $9,600
f. Swim Center Locker Room Tile repairs. $6,500
9. Library - $1,710,800
a. Budgeted for Library Director for the full year.
b. Books & Reference Materials. $142,000
c. Magazines, Newspapers, Online Subscriptions. $25,000
d. Library Public Address System. $31,000
10. Police Department - $6.2 Million General Fund
a. Fully Funding for all Levy positions.
b. Replacement of 3 patrol vehicles, including equipment. $156,000
c. Repair of Vehicles & Equipment. $78,300
d. Animal Shelter Fees for strays and impounds. $118,000
175
Budget Work Sheet - July 27, 2011
e. Reduction of FY12 levy for FY11 vacancy savings estimated at $567,000.
11. Fire Department - $4.1 Million General Fund
a. Reduction of FY12 levy – postpone hiring of Battalion Chief/Shift Manager
positions. Don’t plan to fill in FY12, $279,000.
b. Clothing & Uniforms. $42,920
c. Fire Equipment Maintenance. $43,000
d. FY12 Water Usage – Paid to Water Fund. $111,300.
12. City Attorney’s Office - $847,000 Recommended Budget ($113,000 from Victim
Witness Fund.)
a. Intern Prosecutor budgeted for the current summer. $5,000
b. Outside litigation for Mandeville Farm suit and other issues. $25,000
c. Case Management Software annual maintenance. $8,000
13. Municipal Courts - $623,800 Recommended Budget
a. L& J Court 1 & Clerk Space. $48,000
b. L & J Court 2 Space. $26,000
c. Postage. $7,400
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Date: 7/27/2011FY12 Budget Preparation
GENERAL FUND - TRAINING & TRAVEL
Department Budget Level Amount
CEMETERY $300.00
CITY ATTORNEY $7,000.00
CITY COMMISSION $6,500.00
CITY MANAGER $15,760.00
COMMUNITY DEVELOPMENT $3,500.00
BUILDING MAINTENANCE $4,500.00
FINANCE $7,900.00
FIRE $13,485.00
INFORMATION TECHNOLOGY $8,000.00
LIBRARY $1,500.00
MUNICIPAL COURT $4,050.00
PARKS $500.00
POLICE $53,662.00
PUBLIC SERVICE $3,050.00
RECREATION $7,600.00
$137,307.00 GENERAL FUND - TRAINING & TRAVEL
0
10,000
20,000
30,000
40,000
50,000
60,000
CEMETERYCITY ATTORNEYCITY COMMISSIONCITY MANAGERCOMMUNITY DEVELOPMENTFACILITIES MANAGEMENTFINANCEFIREINFORMATION TECHNOLOGYLIBRARYMUNICIPAL COURTPARKSPOLICEPUBLIC SERVICERECREATION300
7,000 6,500
15,760
3,500 4,500 7,900 13,485 8,000 1,500 4,050 500
53,662
3,050 7,600
Training & Travel Budgets
General Fund - FY12
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Date: 7/27/2011FY12 Budget Preparation GENERAL FUND - GASOLINE & OIL DepartmentDivision DescriptionObject DescriptionAccount NumberBudget Level AmountINFORMATION TECHNOLOGYADMINISTRATION GASOLINE & OIL 010-1910-414.20-61 $2,500.00 FIRE GASOLINE AND OIL 010-3110-422.20-61 $5,750.00 CEMETERY CEMETERY OPERATIONS GAS AND OIL 010-7210-452.20-61 $8,500.00 CITY MANAGER CITY ADMINISTRATION GASOLINE AND OIL 010-1210-402.20-61 $500.00 BUILDING MAINTENANCE CITY HALL - NEW BUILDING GASOLINE AND OIL 010-1810-413.20-61 $1,100.00 BUILDING MAINTENANCE CITY HALL ANNEX-BFD #1 GASOLINE AND OIL 010-1820-413.20-61 $325.00 PUBLIC SERVICE ENGINEERING GASOLINE AND OIL 010-4020-431.20-61 $2,500.00 FIRE FIRE OPERATIONS GASOLINE AND OIL 010-3120-422.20-61 $19,000.00 BUILDING MAINTENANCE FIRE STATION #2 GASOLINE AND OIL 010-1870-413.20-61 $200.00 BUILDING MAINTENANCE FIRE STATION #3 GASOLINE AND OIL 010-1880-413.20-61 $600.00 PARKS PARK OPERATIONS GASOLINE AND OIL 010-7610-453.20-61 $27,250.00 CITY MANAGER PERSONNEL GASOLINE AND OIL 010-1230-402.20-61 $50.00 POLICE POLICE OPERATIONS GASOLINE AND OIL 010-3010-421.20-61 $86,000.00 BUILDING MAINTENANCE PROFESSIONAL BUILDING GASOLINE AND OIL 010-1840-413.20-61 $1,100.00 PUBLIC SERVICE PUBLIC SERVICES ADMIN GASOLINE AND OIL 010-4010-431.20-61 $350.00 RECREATION RECREATION OPERATIONS GASOLINE AND OIL 010-8010-456.20-61 $1,800.00 BUILDING MAINTENANCE SHOP COMPLEX GASOLINE AND OIL 010-1830-413.20-61 $3,900.00 PUBLIC SERVICE SNOW REMOVAL ENFORCEMENT GASOLINE AND OIL 010-4030-431.20-61 $300.00 $161,725.00 GENERAL FUND - GASOLINE AND OIL 040,00080,000120,000ADMINISTRATIONCEMETERY OPERATIONSCITY ADMINISTRATIONCITY HALL - NEW BUILDINGCITY HALL ANNEX-BFD #1ENGINEERINGFIRE OPERATIONSFIRE STATION #2FIRE STATION #3PARK OPERATIONSPERSONNELPOLICE OPERATIONSPROFESSIONAL BUILDINGPUBLIC SERVICES ADMINRECREATION OPERATIONSSHOP COMPLEXSNOW REMOVAL ENFORCEMENT8,2508,5005001,1003252,50019,00020060027,2505086,0001,1003501,8003,900300Fuel BudgetsGeneral Fund - FY12178
Date: 7/27/2011FY12 Budget Preparation
GENERAL FUND - OVERTIME
Department Budget Level Amount
CEMETERY $4,461.00
CITY ATTORNEY $1,000.00
BUILDING MAINTENANCE $944.00
FINANCE $4,000.00
FIRE $52,580.00
PARKS $3,000.00
POLICE $85,800.00
PUBLIC SERVICE $1,000.00
RECREATION $337.00
$153,122.00 GENERAL FUND - OVERTIME
0
20,000
40,000
60,000
80,000
100,000
CEMETERYCITY ATTORNEYFACILITIES MANAGEMENTFINANCEFIREPARKSPOLICEPUBLIC SERVICERECREATION4,461 1,000 944 4,000
52,580
3,000
85,800
1,000 337
Overtime Budgets
General Fund - FY12
179
Date: 7/27/2011FY12 Budget Preparation
GENERAL FUND - CAPITAL
Department Budget Level Amount
CEMETERY $63,000.00
CITY MANAGER $7,500.00
BUILDING MAINTENANCE $203,000.00
FINANCE $1,000.00
INFORMATION TECHNOLOGY $90,000.00
LIBRARY $31,000.00
PARKS $30,000.00
POLICE $156,000.00
RECREATION $416,000.00
$997,500.00 GENERAL FUND - CAPITAL
050,000100,000150,000200,000250,000300,000350,000400,000450,000
CEMETERYCITY MANAGERFACILITIES MANAGEMENTFINANCEINFORMATION TECHNOLOGYLIBRARYPARKSPOLICERECREATION63,000
7,500
203,000
1,000
90,000
31,000 30,000
156,000
416,000
CAPITAL Budgets
General Fund - FY12
180
April 29, 2011
Anna Rosenberry
Bozeman Finance Department
PO Box 1230
Bozeman, MT 59771
Anna:
Streamline Transportation would like to request $80,000 for operating funds for the
upcoming fiscal year. In the past the city has been very receptive to our requests for
funding for capital expenditures like buses and bus shelters. We are now asking for
operating expenses that would be used to provide additional service to the city of
Bozeman.
Our most requested additional services are stops at the Gallatin Mental Health Center and
additional weekend hours. A contribution by the city would help us put these additional
services into action by August of this year.
I know that the city is inundated with requests for funding, but we feel strongly that the
new Streamline system has been a huge success, and we would like to see it continue to
grow and thrive. We are currently averaging well over 800 riders a day and have had
days when we transported over 1,100 clients.
We have far exceeded the expectations for the system and have met many of our goals,
but there is still work to be done and successes to be accomplished with the help of
Bozeman, Belgrade, and Gallatin County.
Thank you for your consideration of this request. I am available at your convenience to
be of more assistance or to provide further detail. Please contact me by phone at
587-2434 or at galavan@hrdc9.org.
Sincerely,
Lee Hazelbaker
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Montana Spay/Neuter Task Force
2025 South Black, Bozeman MT 59715, phone: 586-1152
www.mtspayneutertaskforce.org • mtspayneutertaskforce@yahoo.com
May 16, 2011
To: Anna Rosenberry
City of Bozeman
Montana Spay/Neuter Task Force requests $3,000.00 in support for Fiscal Year 2012, beginning
July 1, 2011.
To date, there have been two events wherein 337 cats and dogs were spayed and neutered. The
cost per surgery was $24.17, and we do have one more event to go before the end of Fiscal Year
2011 in Bozeman. We estimate another 100 to 150 animals receiving surgery.
The event aims, in a MASH unit atmosphere, to reach pet owners who cannot afford the
cost because of income or large numbers of pets breeding out of control. Our goal is to create
future business for the local veterinary community by creating a relationship between veterinarian
and pet owner for the life of the pet. A Community Pet Care event is Humane Education in
action. The community comes together to own the solution to a problem and in doing so changes
attitudes and behavior.
Catching and killing homeless healthy dogs and cats is a costly solution that teaches violence,
rather than providing reasonable spaying and neutering, which is cheaper.
The city of Bozeman is a role model to the state of Montana and to other states as well that local
government should find that funding spay/neuter is cheaper than paying for catching,
sheltering and killing.
Thank you, we are proud to work with the City of Bozeman.
Ellen King-Rodgers, President
2025 South Black
Bozeman, MT 59715
Sincerely,
Ellen King-Rodgers, Phone: 586-1152
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