HomeMy WebLinkAboutBudget Work Session - Special Revenue Funds_12.pdf
Commission Memorandum
REPORT TO: Honorable Mayor and City Commission FROM: Anna Rosenberry, Finance Director
Chris Kukulski, City Manager
SUBJECT: Fiscal Year 2013 (FY13) Budget Work Session *** COVER MEMO***
MEETING DATE: May 14, 2012
AGENDA ITEM TYPE: Work Session
RECOMMENDATION: Listen to staff presentations, ask questions, give direction, as you see fit.
BACKGROUND: Attached are a number of Staff Memos and Budget Information Sheets.
This information has been prepared to assist us in developing the City’s Final Budget for Fiscal
Year 2013. The hearing for adoption of the Final Budget is tentatively scheduled for June 18, 2012.
During the Work Session, we will cover the information in the following order:
1. Building Inspection Fund – FY13 Budget Work Session Sheet. 2. Planning Fund – FY13 Budget Work Session Sheet. 3. Street Maintenance Fund - FY13 Budget Work Session Sheet. 4. Tree Maintenance Fund – FY13 Budget Work Session Sheet.
5. Community Housing Fund – FY13 Budget Work Session Sheet.
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.
Attachments: Listed Above
Report compiled on: May 4, 2012
344
Building Inspection Fund – FY13 Budget Worksheet
The Building Inspection Division information begins on page 137 of the City Manager’s
Recommended Budget document.
Revenues: With our changing budget schedule, this estimate was one of the most difficult to
make, because the majority of department revenues come from the spring and summer months. The City Manager’s (CM) Recommended Budget estimates Building Inspection
revenue of $965,525, or $80,416/month. So far this fiscal year, monthly revenues have
averaged $71,000/month, with our busiest quarter just underway. Actual revenues for April
are looking to be ~$83,000. The estimate for FY13 is based on the ACTUAL revenues for the most recent 12 months (April – June of FY11, and July – March of FY12.)
Expenditures: The Recommended Budget includes all of the existing department personnel, and a modest operating budget for the division for the year. The Permit Technician was
brought back in April, based on permit volumes, and is planned to be retained for the full
year on a permanent basis. Total estimated expenditures are $986,616
Excluding personnel costs, a total Building Inspection Fund operating and capital budget of $255,188 is proposed. Attached on the next page, you will find a break-down of the separate
areas of the operating budget and a chart representing the same. As you can see, the three
largest areas of the operating budget are:
• Capital: Computer Hardware & Software – $100,000 CIP project.
• Payment of the City’s Administrative Overhead Allocation - $42,898
• In-State Training - $25,000 (the department is budgeting no out-of-state training this
year)
• Gas and Oil for Inspector travel - $12,000
$‐
$20,000.00
$40,000.00
$60,000.00
$80,000.00
$100,000.00
$120,000.00
Q3Q2Q1 Q4Q3Q2Q1 Q4Q3Q2Q1 Q4Q3Q2Q1Q4
FY12FY11FY10FY09FY08
Average of Monthly Building Fees
345
Date: 5/6/2012FY13 Operating BudgetFY13 CM RECOMMENDED BUDGETBUILDING INSPECTION FUNDDESCRIPTIONFY13 CMRECOMMENDED BUDGETADMINISTRATIVE OVERHEAD$42,898.00 ADVERTISING$3,500.00 BOOKS & REFERENCE MTRLS$9,000.00 CLOTHING & UNIFORMS$2,200.00 COMPUTER SUPPLIES$3,500.00 COMPUTERS & SERVERS < $5K$1,500.00 CONSULTANTS & PROF SERV$5,000.00 DUES & CERTIFICATIONS$1,200.00 GASOLINE AND OIL$12,000.00 GENERAL$11,000.00 IN-STATE$25,000.00 M&E:COMPUTER HARDWARE$100,000.00 MAINTENANCE CONTRACTS$10,000.00 OFFICE SUPPLIES$7,500.00 POSTAGE$1,000.00 REPAIR & MAINT- BUILDINGS$3,000.00 REPAIR & MAINT- EQUIPMENT$9,000.00 SHIPPING & HANDLING$250.00 SMALL EQUIPMENT AND TOOLS$500.00 SUBSCRIPTIONS$150.00 TELEPHONE$6,500.00 VEH MAINT FUND ALLOCATION$490.00 TOTAL $255,188.00 040,00080,000120,000ADMINISTRATIVE OVERHEADADVERTISINGBOOKS & REFERENCE MTRLSCLOTHING & UNIFORMSCOMPUTER SUPPLIESCOMPUTERS & SERVERS <$5KCONSULTANTS & PROF SERVDUES & CERTIFICATIONSGASOLINE AND OILGENERALIN-STATEM&E:COMPUTER HARDWAREMAINTENANCE CONTRACTSOFFICE SUPPLIESPOSTAGEREPAIR & MAINT- BUILDINGSREPAIR & MAINT- EQUIPMENTSHIPPING & HANDLINGSMALL EQUIPMENT ANDTOOLSSUBSCRIPTIONSTELEPHONEVEH MAINT FUNDALLOCATIONBuilding Inspection FundFY13 Operating & Capital Budget346
Budget Surplus or Deficit:
Building Inspection Fund FY11 Actual FY12 Budget FY13 Budget
Revenues $1,010,000 $869,000 $965,525
Expenditures $735,000 $868,136 $986,616
Surplus/(Deficit) $275,000 $864 ($21,091)
The resulting budget deficit is attributed to the computer capital item and would draw down
Building Inspection Fund cash reserve, estimated to be $807,436 at the end of FY13.
During FY09, the desired level of Building Inspection Fund reserve was discussed at length.
We were targeting to develop a budget that would result in a reserve no less than 50% of annual expenditures. By State law, we can have no more than 100% of annual expenditures
in reserve in the fund at the end of the year. This proposed budget is estimated to leave the
FY13 ending reserve amount at 81% of FY13 annual expenditures.
347
Planning Fund – FY13 Budget Worksheet
The Planning Department information begins on page 111 of the City Manager’s
Recommended Budget document.
Revenues:
Unlike the Building Inspection Fund, the Planning Fund is supported by a number of
different revenue sources, including a substantial transfer from the General Fund. As you can see in the table below, as Application Fees have declined, the General Fund subsidy has increased.
This budget anticipates that two of our Tax Increment Districts will continue to contribute
money to fund the department in the same amount as FY11 & FY12: N 7th District- $10,000 and Northeast District - $5,000. These transfers are included “other revenues” below.
Planning Fund ‐
Revenues
FY09 Actual FY10 Actual FY11 Actual FY12 Budget FY13 Budget
Application Fees $237,000 $134,500 $153,000 $125,960 $112,000
General Fund Transfer 476,000 348,000 327,000 327,000 334,000
Taxes 151,000 147,000 147,000 164,800 167,500
State/Grants 85,000 84,500 95,700 76,500 76,500
Other 21,300 20,400 33,000 33,000 33,000
Total $970,300 $734,400 $755,700 $727,260 $723,000
The CM Recommended Budget includes estimated Application Fee revenues of $112,000, or
$9,300/month. Similar to the Building Inspection Fund, the estimate for FY13 is based on
the ACTUAL revenues for the most recent 12 months (April – June of FY11, and July – March of FY12.)
As you can see from the graph that follows, average monthly application fees continue to
decline, with the most recent quarter seeing a promising increase.
348
Expenditures: Excluding personnel costs, a total Planning Fund operating budget of
$80,803 is proposed. Attached on the next page, you will find a break-down of the separate
areas of the operating budget and a chart representing the same. As you can see, the three
largest areas of the operating budget are:
• Computers and Servers - $16,000 for the replacement of department computers.
• Computer Supplies - $12,500 for computer system training costs and GIS licenses.
• Maintenance Contracts - $8,000 for their photocopier (includes toner supplies.)
Budget Surplus or Deficit:
Planning Fund FY09 Actual FY10 Actual FY11 Actual FY12 Budget FY13 Budget
Revenues $970,300 $754,400 $755,700 $ 727,260 $723,000
Expenditures 746,000 691,146 691,146 661,405 734,029
Surplus/(Deficit) $224,300 $63,254 $64,554 $65,855 $(11,029)
Summary: We propose that Quarterly Reports for the Planning Fund continue to be
presented for Fiscal Year 2013; unless operational/budget problems are encountered, the
report will be put on the Commission’s Consent agenda.
$‐
$5,000.00
$10,000.00
$15,000.00
$20,000.00
$25,000.00
$30,000.00
Q3Q2Q1 Q4Q3Q2Q1 Q4Q3Q2Q1 Q4Q3Q2Q1Q4
FY12FY11FY10FY09FY08
Average of Monthly Planning Fees
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Date: 5/6/2012FY13 Operating BudgetFY13 CM RECOMMENDED BUDGETPLANNING FUNDDESCRIPTIONFY13 CMRECOMMENDED BUDGETVEH MAINT FUND ALLOCATION$654.00 TELEPHONE$1,200.00 GASOLINE & OIL$1,600.00 BOOKS & REFERENCE MTRLS$1,800.00 SUBSCRIPTIONS$2,000.00 POSTAGE$2,100.00 GENERAL$2,800.00 OUT-OF-STATE$3,000.00 REPAIR & MAINT- EQUIPMENT$3,600.00 INTERNET$3,799.00 DUES & CERTIFICATIONS$4,000.00 ADVERTISING$5,500.00 OFFICE SUPPLIES$6,000.00 IN-STATE$6,250.00 MAINTENANCE CONTRACTS$8,000.00 COMPUTER SUPPLIES$12,500.00 COMPUTERS & SERVERS < $5K$16,000.00 TOTAL $80,803.00 04,0008,000 12,000 16,000 20,000VEH MAINT FUNDALLOCATIONTELEPHONEGASOLINE & OILBOOKS & REFERENCE MTRLSSUBSCRIPTIONSPOSTAGEGENERALOUT-OF-STATEREPAIR & MAINT- EQUIPMENTINTERNETDUES & CERTIFICATIONSADVERTISINGOFFICE SUPPLIESIN-STATEMAINTENANCE CONTRACTSCOMPUTER SUPPLIESCOMPUTERS & SERVERS <$5KPlanning FundFY13 Operating Budget350
Street Maintenance Fund – FY13 Budget Worksheet
The Streets Department information begins on page 151 of the City Manager’s
Recommended Budget document.
Revenue
The City Manager’s (CM) Recommended Budget includes a proposed assessment increase for FY13, totaling 3%.
• 2% increase in our Reserve for Curbs.
• 6% increase to establish a Reconstruction Reserve.
• (5.7%) for Storm-water related costs moved to the Storm Water Utility
• 0.7% Operating cost increase.
We are not anticipating any increases due to “customer growth” this year. Street Assessments are based on square footage of lots. In general, if the city doesn’t annex more
property, we will not see an increase in the square footage assessed.
On the following page you will find a “5-Year Projection” of revenues and expenditures for
the Street Maintenance Fund. We have utilized these long-range financial projections to give us an indication of what the current program costs, with small inflationary increases, and
approved capital projects will require in assessment increases.
The two colored lines show the Reserve for Curbs and Reconstruction Reserve amounts on an annual basis, along with a grand total accumulated over time. Both of these strategies require continued increases in rates, beyond FY13.
Expenditures
The following 5-Year Projection also describes the expenditures for Street Maintenance,
including re-construction of South 8th Ave. Attached, you will also find a more detailed
listing of Street Maintenance Fund operating and capital expenditures titled “FY13 Operating
Budget”. You will see from that the top three areas of operating and capital expenditures
proposed, excluding South 8th Avenue, for FY12 are:
• Capital: Machinery & Heavy Equipment - $245,000.
• Principal: Payment on S 8th Loan and Portion of Sweeper Leases - $255,197.
• Repair and Maintenance of Equipment - $151,750.
351
Date: 5/6/2012
FY13 Operating Budget
FY13 CM RECOMMENDED BUDGET
STREET MAINTENANCE FUND
DESCRIPTION FY13 CM
RECOMMENDED
BUDGET
ADVERTISING $3,000.00
BOOKS & REFERENCE MTRLS $700.00
CHEMICALS $13,000.00
CLOTHING & UNIFORMS $4,100.00
COMPUTER SUPPLIES $2,000.00
COMPUTERS & SERVERS < $5K $1,150.00
CONSULTANTS & PROF SERV $8,400.00
CONTRACTORS $15,000.00
DUES & CERTIFICATIONS $1,280.00
ELECTRICITY $78,700.00
ENGINEERS $35,000.00
GASOLINE AND OIL $97,880.00
GENERAL $79,980.00
IMP:INFRASTRUCTURE+IMPROV $245,000.00
IN-STATE $5,000.00
INSURANCE $15,000.00
INTERNET $4,500.00
M&E:MACH+EQUIP/HEAVY TRUK $245,479.00
MAINTENANCE CONTRACTS $7,610.00
MEDICAL SERVICES $2,000.00
OFFICE SUPPLIES $1,800.00
OUT-OF-STATE $9,500.00
POSTAGE $200.00
PRINCIPAL $225,197.00
RENTS & LEASES $10,200.00
REPAIR & MAINT - OTHER $8,500.00
REPAIR & MAINT- BUILDINGS $15,000.00
REPAIR & MAINT- EQUIPMENT $151,750.00
ROAD SUPPLIES $83,000.00
SHIPPING & HANDLING $500.00
SMALL EQUIPMENT AND TOOLS $20,500.00
STREET SIGN REPAIR $5,000.00
SUBSCRIPTIONS $800.00
TELEPHONE $5,100.00
VEH MAINT FUND ALLOCATION $148,470.00
VEH:AUTOS + LIGHT TRUCKS $47,244.00
VEHICLE SUPPLIES $27,600.00
WATER SERVICE $2,500.00
TOTAL $1,627,640.00 0 80,000 160,000 240,000 320,000
ADVERTISING
BOOKS & REFERENCE MTRLS
CHEMICALS
CLOTHING & UNIFORMS
COMPUTER SUPPLIES
COMPUTERS & SERVERS < $5K
CONSULTANTS & PROF SERV
CONTRACTORS
DUES & CERTIFICATIONS
ELECTRICITY
ENGINEERS
GASOLINE AND OIL
GENERAL
IMP:INFRASTRUCTURE+IMPROV
IN-STATE
INSURANCE
INTERNET
M&E:MACH+EQUIP/HEAVY TRUK
MAINTENANCE CONTRACTS
MEDICAL SERVICES
OFFICE SUPPLIES
OUT-OF-STATE
POSTAGE
PRINCIPAL
RENTS & LEASES
REPAIR & MAINT - OTHER
REPAIR & MAINT- BUILDINGS
REPAIR & MAINT- EQUIPMENT
ROAD SUPPLIES
SHIPPING & HANDLING
SMALL EQUIPMENT AND TOOLS
STREET SIGN REPAIR
SUBSCRIPTIONS
TELEPHONE
VEH MAINT FUND ALLOCATION
VEH:AUTOS + LIGHT TRUCKS
VEHICLE SUPPLIES
WATER SERVICE
Street Maintenance Fund
FY13 Operating and Capital Budget
352
Street Maintenance District - 5 year ProjectionFY2013 Budget Preparation Estimated Proposed Projected Projected Projected ProjectedRate Increase10% -5% 4% 4%4%4%Customer Increase - sq ftg0%0% 0% 1%1%1%Reserve For Curbs2%2% 2% 2%0%0%Reserve for Reconstruction6%6% 6% 0%0%0%3%FY12 FY13 FY14 FY15 FY16 FY17Beginning Fund Balance - Projected507,145 751,840 377,808 132,355 19,358 50,709 Estimated Revenues:Assessments 2,669,233 2,741,676 3,082,872 3,303,014 3,469,486 3,644,348 Street Cut Permits 10,000 15,000 15,000 15,000 15,000 15,000 Interest Earnings 10,000 10,000 10,000 10,000 10,000 10,000 Loans Proceeds 1,400,000 Total Estimated Revenues:4,089,233 2,766,676 3,107,872 3,328,014 3,494,486 3,669,348 Proposed Expenditures:Existing Personnel 1,192,586 1,212,875 1,249,261 1,286,739 1,325,341 1,365,101 New in FY11 - Reserve for Curbs 95,705 150,538 212,196 278,256 278,256 278,256 1,057,270.26 New in FY12 - Street Reconstruction 160,154 324,655 509,627 509,627 509,627 509,627 2,013,689.11 Operations 888,993 864,720 890,662 917,381 944,903 973,250 Debt Service, Intercap- 155,197 155,197 159,007 159,007 166,783 Approved CIP *with adjustments 1,507,100 432,723 336,383 290,000 246,000 330,000 Total Proposed Expenditures:3,844,538 3,140,708 3,353,326 3,441,011 3,463,134 3,623,017 Ending Fund Balance - Projected751,840 377,808 132,355 19,358 50,709 97,040 Annual Assessments: Small Lot, 5,000 sq ft.69.77$ 71.86$ 80.48$ 85.31$ 88.73$ 92.28$ Average Lot, 7,500 sq ft.104.67$ 107.81$ 120.75$ 127.99$ 133.11$ 138.44$ Large Lot, 10,000 sq ft.139.56$ 143.75$ 161.00$ 170.66$ 177.48$ 184.58$ A. Rosenberry5/6/2012353
Tree Maintenance Fund – FY13 Budget Worksheet
The Forestry Department information begins on page 196 of the City Manager’s
Recommended Budget document.
Revenue
The CM Recommended Budget recommends no increase for Tree Maintenance Assessments.
However, because of the annual assessment process, we still need to hold public hearings and
adopt the same rate as last year.
Expenditures
In developing the budget for the Tree Maintenance Fund, we also customarily look at a 5-
Year Projection of expenditures and revenues. This projection is attached.
Also attached is a more detailed list of the Funds budget for operating expenditures. As you
can see from that report, the top three areas of budgeted expenditures are:
• General - $62,505. Includes
o $22,500 for 225 Tree Replacement Vouchers,
o $9,375 for 125 Cost Share Trees, and
o $5,000 for Elm Scale treatments in Cooper Park.
• Gasoline and Oil – $12,000 for operating department vehicles.
• Repair and Maintenance of Equipment – $6,000.
The CIP item to replace the Chipper is recommended to be delayed for at least another year.
354
Date: 5/6/2012
FY13 Operating Budget
FY13 CM RECOMMENDED BUDGET
TREE MAINTENANCE FUND
DESCRIPTION FY13 CM
RECOMMENDED
BUDGET
ADVERTISING $2,550.00
BOOKS & REFERENCE MTRLS $500.00
CHEMICALS $500.00
CLOTHING & UNIFORMS $1,250.00
COMPUTER SUPPLIES $750.00
CONSULTANTS & PROF SERV $1,000.00
DUES & CERTIFICATIONS $850.00
ELECTRICITY $600.00
GASOLINE AND OIL $12,000.00
GENERAL $62,505.00
IN-STATE $4,000.00
INSURANCE $2,500.00
INTERNET $3,000.00
MAINTENANCE CONTRACTS $900.00
MEDICAL SERVICES $300.00
OFFICE SUPPLIES $2,000.00
OUT-OF-STATE $1,500.00
PERSONAL COMPUTERS $150.00
POSTAGE $4,200.00
REPAIR & MAINT - OTHER $500.00
REPAIR & MAINT- BUILDINGS $1,000.00
REPAIR & MAINT- EQUIPMENT $6,000.00
ROAD SUPPLIES $2,000.00
SHIPPING & HANDLING $200.00
SMALL EQUIPMENT AND TOOLS $3,500.00
SUBSCRIPTIONS $250.00
TELEPHONE $1,550.00
VEH MAINT FUND ALLOCATION $5,895.00
VEHICLE SUPPLIES $2,500.00
WATER SERVICE $300.00
TOTAL $124,750.00
0 10,000 20,000 30,000 40,000
ADVERTISING
BOOKS &
REFERENCE MTRLS
CHEMICALS
CLOTHING &
UNIFORMSCOMPUTERSUPPLIESCONSULTANTS &PROF SERVDUES &CERTIFICATIONS
ELECTRICITY
GASOLINE AND OIL
GENERAL
IN-STATE
INSURANCE
INTERNET
MAINTENANCECONTRACTS
MEDICAL SERVICES
OFFICE SUPPLIES
OUT-OF-STATE
PERSONAL
COMPUTERS
POSTAGE
REPAIR & MAINT -OTHERREPAIR & MAINT-BUILDINGSREPAIR & MAINT-EQUIPMENT
ROAD SUPPLIES
SHIPPING &HANDLINGSMALL EQUIPMENT
AND TOOLS
SUBSCRIPTIONS
TELEPHONE
VEH MAINT FUND
ALLOCATION
VEHICLE SUPPLIES
WATER SERVICE
Tree Maintenance Fund
FY13 Operating, Capital, and Debt Budget
355
Tree Maintenance District - 5 year ProjectionFY2013 BudgetApprovedRecommendedProjectedProjectedProjected ProjectedProposed Rate Increase0%0%3% 3% 4%4%Estimated Growth in Assessable Sq Ftg0%0%0% 1% 1%1%FY12 FY13 FY14 FY15 FY16 FY17Beginning Fund Balance - Projected208,880 205,557 180,471 86,720 38,732 24,862 Estimated Revenues:Assessments (FY12 Actual Billed) 422,129 422,129 434,793 452,315 475,112 499,057 Penalty and Interest 2,000 2,000 2,000 2,000 2,000 2,000 Interest Earnings 2,000 2,000 2,000 3,000 3,000 3,000 Sale of Cost-Share-Trees 10,000 10,000 10,000 10,000 10,000 10,000 Total Estimated Revenues: 436,129 436,129 448,793 467,315 490,112 514,057 Proposed Expenditures:Existing Personnel 326,666 336,465 346,559 356,956 367,664 378,694 Operations 112,786 124,750 128,493 132,347 136,318 140,407 Capital - 67,492 26,000 - - Total Proposed Expenditures: 439,452 461,215 542,543 515,303 503,982 519,102 Ending Fund Balance - Projected205,557 180,471 86,720 38,732 24,862 19,818 Annual Assessments: Small Lot, 5,000 sq ft.11.24$ 11.24$ 11.58$ 11.93 12.40 12.90 Average Lot, 7,500 sq ft.16.87$ 16.87$ 17.37$ 17.90 18.61 19.36 Large Lot, 10,000 sq ft.22.50$ 22.50$ 23.17$ 23.87 24.82 25.81 A. Rosenberry5/6/2012356
Community Housing Fund – FY13 Budget Worksheet
Community Housing Fund (Fund 120) is included in the Community Development
Expenditure Information on page 211 Community Housing Fund – FY13 Expenditure Total $40,000
The Community Housing Fund holds revenues from some previous housing loans that are
slowly coming back to the city, and also has been where we have deposited and recorded the activity of the City’s tax dollars dedicated to Workforce Housing.
The CM Recommended Budget includes tax revenue of 1/2 mill (estimated at $41,885) for
Workforce Housing efforts. We have received one request for funding from Road to Home,
in the amount of $40,000 (letter attached.)
For a number of years, the City has set aside general fund dollars/tax dollars for Workforce
Housing efforts. Revenues set aside often outstripped expenditures. At the end of Fiscal
Year 2012, we estimate the available balance to be $229,265. The FY13 Recommended
Budget would result in an ending balance of $326,150, assuming no additional projects are funded.
Workforce Housing Funding
Within the Community Housing Fund Adopted Proposed
1.0 Mill 2.0 Mills 2.0 Mills 1.46 Mills 1.0 Mills 0.5 Mills 0.5 Mills 0.5 Mills
FY06 FY07 FY08 FY09 FY10 FY11* FY12 FY13
Beginning Balance - 28,000 94,248 182,514 255,449 298,739 253,234 229,265
Revenues:
General Fund Transfer 58,000 126,500 137,962
Dedication of Tax Revenue 105,600 78,290 40,000 41,031 41,885
Interest Earnings - 6,285 8,166 7,335 5,000 4,495 5,000 5,000
Total Estimated Revenues: 58,000 132,785 146,128 112,935 83,290 44,495 46,031 46,885
Expenditures:
Road to Home - Administration 30,000 30,000 40,000 40,000 40,000 40,000 40,000
HRDC - Owner Occupied Home Rehab 50,000
Habitat for Humanity - 4 Lots 60,000
Workforce Housing Ordinance Development 6,537 7,837
Workforce Housing Administrator 20,025
Housing Needs Assessment 30,000
Total Proposed Expenditures: 30,000 66,537 57,862 40,000 40,000 90,000 70,000 40,000
Ending Balance 28,000 94,248 182,514 255,449 298,739 253,234 229,265 236,150
357
358
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