HomeMy WebLinkAboutWS. General Fund
Commission Memorandum
REPORT TO: Honorable Mayor and City Commission FROM: Anna Rosenberry, Administrative Services Director
Chris Kukulski, City Manager
SUBJECT: Fiscal Year 2016 (FY16) Budget Work Session - General Fund MEETING DATE: June 8, 2015 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, and is based on what is contained in the City Manager’s Recommended Budget,
available at http://www.bozeman.net/Departments-(1)/Finance/Budgets-and-Financials.aspx.
Based on feedback during this work session, and the other work sessions held this spring, we intend to prepare the Final Budget resolution. The hearing for adoption of the Final Budget is
scheduled for June 22, 2015.
In previous years, we have also presented the Community Development (Planning Fund) budget
on the same night as the General Fund budget. This year, due to scheduling conflicts, we will present the Community Development Fund budget with other Special Revenue Funds on June
15th.
GENERAL FUND:
The City’s General Fund is our single largest fund – and most complex budget to prepare. It supports, by far, the largest number of staff/departments; it also accumulates revenues from the
most diverse and varied sources. Information about the General Fund is contained in nearly
every section of the CM Recommended Budget Document.
The concerns expressed about the General Fund budget this year have been: 1. Estimated Taxable Values related to Property Tax Reappraisal.
a. Attached is an updated City of Bozeman estimate of value changes that was
provided by Department of Revenue after we completed the CM Recommended
Budget. This sheet shows the final effects of the legislative session on Bozeman’s
estimated taxable value for the coming year. The Department is projecting a larger decrease in Bozeman’s taxable value than previously projected (previously
projected at -8.21%, now projected at -12.12%). It still remains uncertain how
much new construction value they have incorporated into these projections.
151
Actual taxable values will not be received until early August.
b. The Department of Revenue’s Reappraisal Webpage https://revenue.mt.gov/home/property/reappraisal#horizontalTab1 provides a
number of resources, including a notice that states, “The property tax process begins
with an appraisal of your property. The Montana Constitution and state law require the department to reappraise all property periodically. In the appraisal process, the
department analyzes and assigns a value to all taxable property in the state ensuring all properties are treated in a fair and equitable manner. Tax year 2015 is the first year of the new two-year appraisal cycle (2015-2017) for residential, commercial, industrial, and agricultural property. Forest land remains on a six-year appraisal cycle, (2015-2020). The
current valuation date for all property is January 1, 2014.” 2. Total amount of Entitlement Share the City will receive.
Attached is a description of the adjustment that will be made to all cities’ entitlements
share. Our budget contained an estimated increase of 3%. The actual share of growth
was 4%; but, the legislature made cuts to the program for HB33 (to fund mental health
crisis intervention). The cut amounted to approx. 1% for Bozeman. All told, our payments should be on-track with our budget estimate. See Attached Entitlement Share
worksheet.
3. “Subsidy” of Recreation & Aquatics, and Cemetery Operations.
Attached is an analysis of the revenues derived and expenditures related to these various operations. The difference between revenues and expenditures must be paid from other
sources of revenue in the General Fund.
We have attached numerous worksheets that describe the projects and efforts in the General
Fund. 1. General Fund - Departmental Budget Worksheets.
2. General Fund Budget Preparation Expenditure Summaries – With Charts (by
Category, Personnel, etc.)
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.
The General Fund budget primarily affects the Property Tax amount below. As presented, the City Manager’s Recommended Budget is projected to have the following effects on the typical
City resident:
Typical Resident: Annual Increase Recommended
Budget
Street Maintenance Assessment $16.32
Forestry Assessment $0.33
NEW - Arterial Street Assessment $21.54
Property Taxes $96.00
Water Services $14.40
Sewer Services $16.80
Storm Water Services $18.76
152
Annual Increase $184.15
Monthly Increase 15.35
Attachments: On File: City Manager’s Recommended Budget for Fiscal Year 2016 Revised Estimate of Taxable Value for Bozeman
Entitlement Share Worksheet
Recreation, Aquatics & Cemetery Revenues vs Expenditures
General Fund – Departmental Summary - Budget Worksheets General Fund – Budget Preparation Sheets with Charts Report compiled on: May 29, 2015
153
List of County and City SummariesStatewide MapTax Class20142015% ChangeClass 3-Ag.$0.432 $0.469 8.61%Class 4-Res. $4,116.436 $3,598.208 -12.59%Median Home* $274,300 $239,768 -12.59%Class 4-Com. $1,607.262 $1,315.232 -18.17%Other Classes$167.675$175.2084.49%Total$5,891.804 $5,089.118 -13.62%Tax Class20142015% ChangeClass 3-Ag.$0.023 $0.018 -20.74%Class 4-Res. $53.606 $48.296 -9.90%Median Home*$3,591 $3,237 -9.86%Class 4-Com. $31.099 $24.806 -20.24%Other Classes$7.380$7.6864.15%Total$92.108 $80.806 -12.27%Tax Class20142015% Change20142015% Change2014 Eff. Rate2015 Eff. RateClass 3-Ag.$0.009 $0.008 -8.01%390.75 453.53 16.06%2.11% 1.78%Class 4-Res. $20.947 $21.904 4.57%390.75 453.53 16.06%0.51% 0.61%Median Home*$1,403 $1,468 4.62%390.75 453.53 16.06%0.51%0.61%Class 4-Com. $12.152 $11.250 -7.42%390.75 453.53 16.06%0.76% 0.86%Other Classes$2.884$3.48620.88%390.75453.5316.06%1.72%1.99%Total$35.991 $36.648 1.82%390.75 453.53 16.06%0.61% 0.72%Tax Class20142015% Change20142015% Change2014 Eff. Rate2015 Eff. RateClass 3-Ag.$0.004 $0.004 -8.79%186.52 214.65 15.08%1.01% 0.84%Class 4-Res.$9.999 $10.367 3.68%186.52 214.65 15.08%0.24% 0.29%Median Home*$670$695 3.74%186.52 214.65 15.08%0.24%0.29%Class 4-Com. $5.801 $5.325 -8.21%186.52 214.65 15.08%0.36% 0.40%Other Classes$1.376$1.65019.86%186.52214.6515.08%0.82%0.94%Total$17.180 $17.345 0.96%186.52 214.65 15.08%0.29% 0.34%Tax Class20142015% Change20142015% Change2014 Eff. Rate2015 Eff. RateClass 3-Ag.$0.002 $0.002 -20.74%101.00 101.00 0.00%0.54% 0.40%Class 4-Res.$5.414 $4.878 -9.90%101.00 101.00 0.00%0.13% 0.14%Median Home*$363$327 -9.86%101.00 101.000.00%0.13%0.14%Class 4-Com. $3.141 $2.505 -20.24%101.00 101.00 0.00%0.20% 0.19%Other Classes$0.745$0.7764.15%101.00101.000.00%0.44%0.44%Total$9.303 $8.161 -12.27%101.00 101.00 0.00%0.16% 0.16%Tax Class20142015% Change20142015% Change2014 Eff. Rate2015 Eff. RateClass 3-Ag.$0.016 $0.014 -10.12%678.28 769.18 13.40%3.66% 3.03%Class 4-Res. $36.360 $37.149 2.17%678.28 769.18 13.40%0.88% 1.03%Median Home*$2,436 $2,490 2.22%678.28 769.18 13.40%0.89%1.04%Class 4-Com. $21.094 $19.080 -9.55%678.28 769.18 13.40%1.31% 1.45%Other Classes$5.005$5.91218.11%678.28769.1813.40%2.99%3.37%Total$62.475 $62.155 -0.51%678.28 769.18 13.40%1.06% 1.22%Phase-In: NoClass 4-Comm Rate: 1.4x1.35%=1.89%Homestead: 0.00%Comstead: 0.00%Change In Taxable Value Relative to TY14 Est.City Taxes Relative to TY14 Est.Change In City Mills Relative to TY14 Est.County & School Taxes Relative to TY14 Est.Change In County & School Mills Relative to TY14 Est.Tax ClassClass 3-Ag.Class 4-Res.Class 4-Com.Median Home*Class 4-Com.Change In Market Value Relative to TY14 Est. BozemanOther ClassesAverageTax ClassClass 3-Ag.Class 4-Res.Median Home*TotalOther ClassesTotalClass 4-Res.Median Home*Class 4-Com.Other ClassesState Taxes Relative to TY14 Est.Change In State Mills Relative to TY14 Est.Tax ClassClass 3-Ag.Total Taxes Relative to TY14 Est. Change In Total Mills Relative to TY14 Est.Tax ClassClass 3-Ag.Class 4-Res.Median Home*Class 4-Com.Other ClassesTotalAssumptionsClass 3 Rate: 2.16%Class 4-Res Rate: 1.35%154
Market Value Assumptions
Ag Land-Agricultural land changes were calculated on a class code basis using the prices adopted by the
Ag Land Advisory Committee and other statewide changes.
Residential-Regional models were developed by Bob Gloudemans and were the basis for the countywide
residential growth estimates. The sales for multi-jurisdictional models were assumed to be evenly
distributed between the counties in a given multi-jurisdictional model. A sales weighted average was
then calculated for each county based on Gloudemans model growth rates. Below is a map attempting
to show which counties are treated as a group (the colors only represent shared growth rates between
counties and do not represent the magnitudes of growth). As the map shows, several of the Eastern
Montana counties are grouped together, as well as a number of counties in the North Central region of
the state.
155
Commercial-Changes in commercial property were estimated by comparing commercial sales data used
for the annual class 12 calculations to the 2008 reappraisal value currently in the property tax database
for those properties. Some counties where grouped together in a similar manner as the residential
analysis above. The following map is an attempt to show those groupings in the same way as the
previous map.
Forest land-Changes in forest valuations were calculated separately by DOR Property Assessment
Division staff.
All other classes- All other classes of property were estimated to grow at rates determined by the
Legislative Fiscal Division in their estimate of General Fund revenues.
Additionally, LFD forecasts for property growth for classes 3, 4, and 10 were applied as a proxy for
underlying statewide growth.
156
Mill Levies and Budgets.
Mill levies were separated into three groups:
1. County and School Mills
2. City Mills
3. State Mills
Initial budgets were estimated based on the TY 2013 Taxes Levied Report and will be updated with TY 14
data shortly.
County and school budget growth is a weighted average growth rate of school and county governments.
County government budgets are assumed to grow at ½ the prior three years’ average inflation. Inflation
is estimated to remain constant.
Estimated school budget growth rates were provided by the Governor’s Office of Budget and Program
Planning.
City government budgets are assumed to grow at the same rate as county governments.
State mills are assumed to stay the same over the forecast period.
Other Assumptions
TY 2014 property data was divided into city and “non-city” regions within each county in order to
estimate the shift in mill levies for each city and rural area separately. This was done as the millage level
in rural areas (where agricultural property is likely to be) tends to be lower than in incorporated areas.
TY 2014 estimates for median home value were calculated by summarizing the value of land and
improvements by property number. Properties without improvements were excluded. Properties with
less than $35,000 worth of value were excluded. The midpoint of the remaining properties was chosen
in each county.
157
FY2015 HB 33 FY2016 FY2016
Entitlement Reduction City Entitlement
Share in Entitlement Share Share
Payment Share Pool of Growth Payment
Alberton 60,720.97 -515.42 +1,998.73 =62,204.28 /4=15,551.07
Bainville 46,695.69 -396.37 +1,478.31 =47,777.63 /4=11,944.41
Baker 241,114.62 -2,046.67 +8,453.54 =247,521.49 /4=61,880.37
Bearcreek 5,089.55 -43.20 +273.76 =5,320.11 /4=1,330.03
Belgrade 725,182.00 -6,155.62 +30,006.46 =749,032.84 /4=187,258.21
Belt 105,021.81 -891.47 +3,171.83 =107,302.17 /4=26,825.54
Big Sandy 66,698.39 -566.16 +2,513.56 =68,645.79 /4=17,161.45
Big Timber 204,829.03 -1,738.67 +7,240.77 =210,331.13 /4=52,582.78
Billings 13,236,893.45 -112,359.84 +472,931.34 =13,597,464.95 /4=3,399,366.24
Boulder 157,286.23 -1,335.11 +5,414.83 =161,365.95 /4=40,341.49
Bozeman 4,089,349.73 -34,711.97 +164,039.39 =4,218,677.15 /4=1,054,669.29
Bridger 170,413.90 -1,446.54 +4,592.48 =173,559.84 /4=43,389.96
Broadus 71,901.10 -610.32 +2,324.55 =73,615.33 /4=18,403.83
Broadview 26,616.45 -225.93 +897.53 =27,288.05 /4=6,822.01
Brockton 12,664.34 -107.50 +838.66 =13,395.50 /4=3,348.88
Browning 63,272.23 -537.08 +3,403.72 =66,138.87 /4=16,534.72
Cascade 79,740.29 -676.87 +2,958.83 =82,022.25 /4=20,505.56
Chester 107,187.97 -909.85 +3,781.42 =110,059.54 /4=27,514.89
Chinook 228,697.01 -1,941.27 +6,716.49 =233,472.23 /4=58,368.06
Choteau 169,293.05 -1,437.02 +6,731.41 =174,587.44 /4=43,646.86
Circle 83,503.01 -708.81 +2,809.62 =85,603.82 /4=21,400.96
Clyde Park 39,085.69 -331.77 +1,337.32 =40,091.24 /4=10,022.81
Colstrip 882,270.79 -7,489.05 +20,483.45 =895,265.19 /4=223,816.30
Columbia Falls 666,136.72 -5,654.42 +22,555.94 =683,038.24 /4=170,759.56
Columbus 430,688.36 -3,655.85 +11,932.84 =438,965.35 /4=109,741.34
Conrad 329,979.84 -2,801.00 +11,543.89 =338,722.73 /4=84,680.68
Culbertson 103,373.02 -877.47 +3,567.75 =106,063.30 /4=26,515.83
Cut Bank 591,125.30 -5,017.70 +16,951.01 =603,058.61 /4=150,764.65
Darby 149,950.15 -1,272.83 +4,248.57 =152,925.89 /4=38,231.47
Deer Lodge 426,584.04 -3,621.01 +14,142.90 =437,105.93 /4=109,276.48
Denton 30,860.19 -261.95 +1,089.59 =31,687.83 /4=7,921.96
Dillon 552,981.13 -4,693.92 +19,030.71 =567,317.92 /4=141,829.48
Dodson 14,558.16 -123.58 +527.44 =14,962.02 /4=3,740.51
Drummond 38,716.65 -328.64 +1,418.06 =39,806.07 /4=9,951.52
Dutton 47,029.01 -399.20 +1,510.90 =48,140.71 /4=12,035.18
East Helena 567,252.53 -4,815.06 +14,445.43 =576,882.90 /4=144,220.73
Ekalaka 61,838.77 -524.91 +1,839.37 =63,153.23 /4=15,788.31
Ennis 132,250.51 -1,122.59 +4,240.86 =135,368.78 /4=33,842.20
Eureka 119,967.40 -1,018.33 +4,499.18 =123,448.25 /4=30,862.06
Fairfield 93,550.90 -794.10 +3,240.91 =95,997.71 /4=23,999.43
Fairview 126,556.26 -1,074.26 +4,349.85 =129,831.85 /4=32,457.96
Flaxville 6,843.00 -58.09 +279.61 =7,064.52 /4=1,766.13
Forsyth 311,007.13 -2,639.95 +9,583.61 =317,950.79 /4=79,487.70
Fort Benton 187,820.77 -1,594.29 +6,588.15 =192,814.63 /4=48,203.66
Fort Peck 14,494.90 -123.04 +810.10 =15,181.96 /4=3,795.49
Froid 22,140.68 -187.94 +837.74 =22,790.48 /4=5,697.62
Fromberg 33,118.34 -281.12 +1,566.70 =34,403.92 /4=8,600.98
Geraldine 19,144.35 -162.50 +937.69 =19,919.54 /4=4,979.89
Glasgow 511,088.45 -4,338.32 +16,420.25 =523,170.38 /4=130,792.60
Glendive 685,646.23 -5,820.03 +23,960.24 =703,786.44 /4=175,946.61
Grass Range 10,303.88 -87.46 +422.33 =10,638.75 /4=2,659.69
Great Falls 7,819,767.75 -66,377.19 +267,850.90 =8,021,241.46 /4=2,005,310.37
Hamilton 1,016,886.33 -8,631.72 +27,909.09 =1,036,163.70 /4=259,040.93
Hardin 721,473.66 -6,124.15 +21,000.23 =736,349.74 /4=184,087.44
Harlem 142,618.06 -1,210.60 +4,329.14 =145,736.60 /4=36,434.15
Harlowton 150,276.15 -1,275.60 +4,783.77 =153,784.32 /4=38,446.08
Havre 1,416,532.81 -12,024.07 +46,457.70 =1,450,966.44 /4=362,741.61
Helena 3,973,133.67 -33,725.48 +135,842.93 =4,075,251.12 /4=1,018,812.78
Hingham 10,193.36 -86.53 +449.46 =10,556.29 /4=2,639.07
Hobson 27,007.62 -229.25 +957.94 =27,736.31 /4=6,934.08
Hot Springs 44,915.51 -381.26 +2,010.48 =46,544.73 /4=11,636.18
Hysham 30,832.34 -261.72 +1,209.77 =31,780.39 /4=7,945.10
Ismay 1,356.45 -11.51 +70.46 =1,415.40 /4=353.85
Joliet 45,215.02 -383.80 +2,234.65 =47,065.87 /4=11,766.47
Jordan 40,843.15 -346.69 +1,571.15 =42,067.61 /4=10,516.90
FY2016 City/Town Entitlement Share Payment
(Includes a loss to the ESP due to HB 33)
Payments Distributed Quarterly
FY2016
Quarterly
Payment
City
158
FY2015 HB 33 FY2016 FY2016
Entitlement Reduction City Entitlement
Share in Entitlement Share Share
Payment Share Pool of Growth Payment
Judith Gap 13,259.49 -112.55 +507.13 =13,654.07 /4=3,413.52
Kalispell 2,918,999.65 -24,777.59 +98,727.74 =2,992,949.80 /4=748,237.45
Kevin 20,492.71 -173.95 +684.03 =21,002.79 /4=5,250.70
Laurel 883,477.82 -7,499.30 +30,827.11 =906,805.63 /4=226,701.41
Lavina 9,157.05 -77.73 +556.61 =9,635.93 /4=2,408.98
Lewistown 883,541.07 -7,499.84 +28,439.68 =904,480.91 /4=226,120.23
Libby 523,809.92 -4,446.30 +15,023.31 =534,386.93 /4=133,596.73
Lima 23,363.78 -198.32 +905.90 =24,071.36 /4=6,017.84
Livingston 1,107,361.06 -9,399.71 +35,402.22 =1,133,363.57 /4=283,340.89
Lodge Grass 24,825.58 -210.73 +1,425.05 =26,039.90 /4=6,509.98
Malta 270,145.47 -2,293.10 +9,089.10 =276,941.47 /4=69,235.37
Manhattan 154,335.67 -1,310.06 +6,188.12 =159,213.73 /4=39,803.43
Medicine Lake 23,370.32 -198.38 +952.93 =24,124.87 /4=6,031.22
Melstone 12,128.57 -102.95 +447.29 =12,472.91 /4=3,118.23
Miles City 1,206,652.30 -10,242.53 +40,505.65 =1,236,915.42 /4=309,228.86
Missoula 7,975,810.67 -67,701.74 +294,396.82 =8,202,505.75 /4=2,050,626.44
Moore 18,415.18 -156.32 +750.76 =19,009.62 /4=4,752.41
Nashua 32,955.45 -279.74 +1,233.19 =33,908.90 /4=8,477.23
Neihart 5,244.06 -44.51 +204.94 =5,404.49 /4=1,351.12
Opheim 11,531.13 -97.88 +398.94 =11,832.19 /4=2,958.05
Outlook 4,472.22 -37.96 +196.02 =4,630.28 /4=1,157.57
Philipsburg 114,586.85 -972.66 +3,929.90 =117,544.09 /4=29,386.02
Pinesdale 32,955.56 -279.74 +2,656.48 =35,332.30 /4=8,833.08
Plains 219,031.96 -1,859.23 +6,186.81 =223,359.54 /4=55,839.89
Plentywood 269,586.14 -2,288.35 +8,963.20 =276,260.99 /4=69,065.25
Plevna 14,090.60 -119.61 +648.91 =14,619.90 /4=3,654.98
Polson 619,669.13 -5,259.99 +21,045.83 =635,454.97 /4=158,863.74
Poplar 126,707.68 -1,075.54 +4,155.86 =129,788.00 /4=32,447.00
Red Lodge 366,478.76 -3,110.81 +11,308.04 =374,675.99 /4=93,669.00
Rexford 16,873.40 -143.23 +621.23 =17,351.40 /4=4,337.85
Richey 13,276.42 -112.70 +652.66 =13,816.38 /4=3,454.10
Ronan 317,552.22 -2,695.51 +9,822.30 =324,679.01 /4=81,169.75
Roundup 258,882.56 -2,197.49 +8,600.97 =265,286.04 /4=66,321.51
Ryegate 22,696.28 -192.65 +936.76 =23,440.39 /4=5,860.10
Saco 21,205.05 -180.00 +812.58 =21,837.63 /4=5,459.41
Scobey 128,010.71 -1,086.60 +4,571.71 =131,495.82 /4=32,873.96
Shelby 481,521.17 -4,087.34 +15,730.70 =493,164.53 /4=123,291.13
Sheridan 56,229.55 -477.30 +2,448.10 =58,200.35 /4=14,550.09
Sidney 766,353.58 -6,505.10 +27,760.33 =787,608.81 /4=196,902.20
Stanford 54,033.98 -458.66 +1,802.27 =55,377.59 /4=13,844.40
Stevensville 181,512.56 -1,540.75 +7,410.43 =187,382.24 /4=46,845.56
St. Ignatius 52,106.74 -442.30 +2,807.80 =54,472.24 /4=13,618.06
Sunburst 31,689.74 -268.99 +1,369.87 =32,790.62 /4=8,197.66
Superior 166,024.34 -1,409.28 +4,775.49 =169,390.55 /4=42,347.64
Terry 83,411.72 -708.03 +2,767.81 =85,471.50 /4=21,367.88
Thompson Falls 324,323.70 -2,752.98 +8,621.53 =330,192.25 /4=82,548.06
Three Forks 164,285.56 -1,394.52 +7,102.57 =169,993.61 /4=42,498.40
Townsend 264,485.69 -2,245.06 +8,928.33 =271,168.96 /4=67,792.24
Troy 155,603.10 -1,320.82 +4,802.47 =159,084.75 /4=39,771.19
Twin Bridges 38,397.56 -325.93 +1,528.71 =39,600.34 /4=9,900.09
Valier 44,834.43 -380.57 +1,919.70 =46,373.56 /4=11,593.39
Virginia City 25,142.57 -213.42 +878.66 =25,807.81 /4=6,451.95
Walkerville 31,883.70 -270.64 +2,117.28 =33,730.34 /4=8,432.59
West Yellowstone 272,705.55 -2,314.83 +7,685.66 =278,076.38 /4=69,519.10
Westby 22,232.52 -188.72 +794.66 =22,838.46 /4=5,709.62
White Sulphur Springs 135,863.95 -1,153.27 +4,424.22 =139,134.90 /4=34,783.73
Whitefish 785,300.32 -6,665.93 +28,962.71 =807,597.10 /4=201,899.28
Whitehall 170,713.01 -1,449.08 +5,372.99 =174,636.92 /4=43,659.23
Wibaux 95,488.27 -810.54 +3,120.36 =97,798.09 /4=24,449.52
Winifred 13,523.25 -114.79 +699.40 =14,107.86 /4=3,526.97
Winnett 24,888.19 -211.26 +840.74 =25,517.67 /4=6,379.42
Wolf Point 355,772.27 -3,019.93 +12,507.57 =365,259.91 /4=91,314.98
Total 66,062,865.36 560,766.98 2,292,573.43 67,794,671.81 16,948,667.95
FY2016 City/Town Entitlement Share Payment
(Includes a loss to the ESP due to HB 33)
Payments Distributed Quarterly
City
FY2016
Quarterly
Payment
159
General Fund Operations (Related Revenues vs Expenditures)
FY16 City Manager's Recommended Budget
Revenues
Grave Permit Fees 60,000$
Monument Setting Fees 2,000$
Disinternment 400$
Sale of Plots 100,000$
Total FY16 Budgeted Revs.62,400$ 100,000$
Expenditures
Personnel 310,759$
Operating 112,413$
Capital 50,000$
Total FY16 Budgeted Exp.473,172$ ‐$
GF Subsidy of Cemetery (410,772)$
% funded by General Fund 87%
Revenues Aquatics
Recreation
Programs
Rental
Facilities
Aquatics Revenues 209,800$
Recreation Revenues 147,500$ 45,700$
Total FY16 Budgeted Revs.209,800$ 147,500$ 45,700$
Expenditures
Personnel*519,775$ 390,594$
Operations 327,030$ 121,730$ 50,856$
Capital 75,000$ 15,000$
Total FY16 Budgeted Exp.921,805$ 527,324$ 50,856$
GF Subsidy of Recreation (712,005)$ (379,824)$ (5,156)$
% funded by General Fund 77%72%10%
GENERAL FUND
CEMETERY
Recreation & Aquatics
PERPETUAL CARE
160
General Fund Departmental Summary – June 8, 2015
Page 1 of 7
General Fund – Departmental Summary – FY16 Budget Worksheet
In January and February of 2015, the City Manager, Assistant City Manager, and Administrative Services
Director heard departmental budget requests for the coming year. Those budget requests were then adjusted so
that Commission goals and budgetary goals were met – as well as to result in a balanced budget.
Below is a listing of the Departments in the General Fund, including some of the larger and more significant
items in their budget. A comparison of the FY16 Recommended vs. FY15 Approved Budget is provided for the
budget categories: Personnel, Operations and Capital.
The City Manager’s (CM) Recommended Budget contains the following General Fund items:
1. City Commission - $248,716
a. Election funding for City wide preliminary election - $36,000
b. Election funding for City wide general Election - $36,000 c. Capital Request: Wireless microphone system - $8,500
2. City Manager’s Office - $896,291 (Administration & City Clerk) a. Strategic Plan/Vision consulting - $125,000 b. 1.0 FTE Neighborhood Coordinator - $60,000 estimate (was previously budgeted in Community
Development Fund)
96,470
69,900
120,416 119,800
8,500
‐
50,000
100,000
150,000
Personnel Operations Capital
City Commission
FY15 FY16
595,519
121,910
635,194
256,097
5,000
‐
200,000
400,000
600,000
800,000
Personnel Operations Capital
City Manager
FY15 FY16
162
General Fund Departmental Summary – June 8, 2015
Page 2 of 7
3. Municipal Courts - $694,775 a. County Law & Justice Center Court 1 & Clerk Space, lease amount. $51,000
b. County Law & Justice Center Court 2 Space, lease amount. $26,000
c. No significant changes from FY15
4. City Attorney’s Office - $1,074,305 a. Legal defense costs - $65,000
5. Administrative Services (Admin, Finance, Treasury, IT, Human Resources) - $2,383,005
a. Finance – Annual audit – General Fund share $26,780
b. Finance – Sungard software maintenance agreements - $70,602
c. IT – CIP GF062: Replacement of personal computers - $65,000 d. IT – Website consulting redesign and build - $75,000 e. IT – Software Maintenance contracts $171,567
f. IT – CIP GF080: City wide router & switch replacement - $40,000
g. IT – CIP GF079: Professional building switch replacement - $25,000
h. IT – CIP GF197: Microsoft Office 2013 upgrade - $70,000
524,837
153,638
538,137
156,638
‐
200,000
400,000
600,000
Personnel Operations
Municipal Court
FY15 FY16
711,717
233,125
745,505
328,800
‐
200,000
400,000
600,000
800,000
Personnel Operations
City Attorney
FY15 FY16
163
General Fund Departmental Summary – June 8, 2015
Page 3 of 7
6. Facilities Management - $1,367,249
a. CIP GF103: ADA compliance improvements - $15,000 b. Shops Complex: CIP GF220: Replace worn overhead doors & seals- $30,000 c. Shops Complex: CIP GF237: Stormwater system enhancement program - $50,000
d. Senior Center: CIP GF221: Modify and improve basement restroom layout - $20,000
e. Senior Center: CIP104: Energy upgrades - $30,000
f. Fire Station #2: CIP201: Siding replacement - $24,000 g. Vehicle Maintenance Shop: CIP202: Install Irrigation system and complete required landscaping - $15,500
7. Police Department - $7,197,828 from General Fund (not including state share of retirement costs)
a. Uniforms/protective gear - $76,500
b. Fuel & maintenance costs for all police vehicles - $194,600 c. CIP GF053: Replacement of 3 patrol vehicles & related equipment - $162,000 d. CIP GF051: Replacement of 1 animal control truck with animal carrier - $33,000
e. Increase Animal Control Officer FTE from .25 to .40 FTE - $6,800 estimate
1,490,392
643,788
105,744
1,528,097
719,908
135,000
‐
500,000
1,000,000
1,500,000
2,000,000
Personnel Operations Capital
Administrative Services
FY15 FY16
263,175
989,019
150,125 268,792
913,957
184,500
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
Personnel Operations Capital
Facilities Management
FY15 FY16
164
General Fund Departmental Summary – June 8, 2015
Page 4 of 7
8. Fire Department - $4,743,404 from General Fund (not including state share of retirement costs) a. Uniforms/protective gear - $49,290
b. Engine/Ladder truck fuel and maintenance - $81,160
c. Department water usage - $111,300
d. CIP GF162: Completion of Live Fire Training Prop - $30,000
9. Parks/Cemetery - $1,933,018
a. Cemetery irrigation: water - $28,000. With the Cemetery irrigation project design, FY16 could
be the last year using treated water. Water costs will decrease significantly if treated water is not
used. b. Cemetery Irrigation project - $50,000 Initial Design. c. Park land street & tree assessments - $112,000
d. CIP GF034: Large deck mower - $59,000
e. CIP GF194: Park signage continuation - $10,000
5,976,198
925,615
196,500
6,065,815
937,013
195,000
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Personnel Operations Capital
Police
FY15 FY16
4,122,911
490,415
10,000
4,251,869
461,535
30,000
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
Personnel Operations Capital
Fire
FY15 FY16
165
General Fund Departmental Summary – June 8, 2015
Page 5 of 7
10. Library - $1,700,561 a. Books & Reference Materials - $200,500
b. Maintenance Contracts - $71,495
c. Magazine, newspaper, online subscriptions - $32,000
d. Library Assistant, .28 FTE - $10,000 estimate e. Librarian I – Supervisory, increased FTE from .50 to 1.0 FTE - $27,800
11. Recreation & Aquatics - $1,500,011
a. Pool design - $75,000
b. Utilities: Natural Gas & Electricity for the Swim Center - $108,000 c. CIP GF216: 12 passenger van - $15,000. Used vehicle for transport of program participants.
1,112,925
672,520
144,000
1,090,328
723,690
119,000
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
Personnel Operations Capital
Parks/Cemetery
FY15 FY16
1,194,918
417,621
1,261,526
439,035
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
Personnel Operations
Library
FY15 FY16
166
General Fund Departmental Summary – June 8, 2015
Page 6 of 7
12. Community Services - $537,057 from General Fund (Includes Economic Development &
Sustainability) a. Update of 2009 Economic Development Plan - $15,000 b. Photonics Industry Cluster - $10,000
c. Foreign Trade Zone development - $5,000
d. Marketing Collaborative - $5,000
e. Prospera Economic Profile Support - $10,000 f. CIP GF232: Fiber initiative - $50,000 g. General Contracted Services - various - $22,000
h. Green Fleet Development - $8,000
i. Gradient Systems Utility Tracking Software - $7,200
j. Energy Smackdown Website Admin - $7,500 k. Business Energy Program software - $5,000
854,796
473,891
225,000
910,395
499,616
90,000
‐
200,000
400,000
600,000
800,000
1,000,000
Personnel Operations Capital
Recreation
FY15 FY16
288,255
189,840
296,042
241,015
‐
100,000
200,000
300,000
400,000
Personnel Operations
Community Services
FY15 FY16
167
General Fund Departmental Summary – June 8, 2015
Page 7 of 7
13. Non-Departmental – $3,304,290 a. Liability & property insurance - $378,040
b. Fire/Police State share retirement (non cash) - $2,059,000
c. General Fund portion of Professional Building remodel costs - $452,000 (to be paid with cash
carryover)
14. Transportation - Streamline Support - $149,2062
3,153,200
210,000
3,010,040
294,250
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
Operations Transfers
Non‐Departmental
FY15 FY16
89,062
149,062
‐
50,000
100,000
150,000
200,000
Operations
Transportation ‐Streamline
FY15 FY16
168
Date: 6/2/2015FY16 Budget Preparation
Description General Fund Total
SALARIES & WAGES $12,858,745.00
BENEFITS $4,769,927.00
OTHER $3,488,200.00
CONTRACTED SERVICES $2,352,987.00
SUPPLIES AND MATERIALS $1,330,537.00
UTILITIES $882,861.00
CAPITAL $767,000.00
MAINTENANCE $514,123.00
OTHER FINANCING USES $294,250.00
OVERTIME $223,444.00
TRAVEL/TRAINING $187,190.00
INTERNAL CHARGES $60,308.00
Grand Total $27,729,572.00
169
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - SALARIES, WAGES & BENEFITS
Department Budget Level Amount
ADMINISTRATIVE SERVICES $1,528,097.00
CEMETERY $306,298.00
CITY ATTORNEY $884,505.00
CITY COMMISSION $120,416.00
CITY MANAGER $635,194.00
COMMUNITY DEVELOPMENT $296,042.00
FACILITIES MANAGEMENT $266,848.00
FIRE $4,161,869.00
LIBRARY $1,261,526.00
MUNICIPAL COURT $538,137.00
PARKS $774,030.00
POLICE $5,945,315.00
RECREATION $910,395.00
$17,628,672.00 GENERAL FUND - PERSONNEL
170
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - OTHER EXPENDITURES INCLUDING INTERNAL CHARGES
Department Budget Level Amount
ADMINISTRATIVE SERVICES $45,441.00
CEMETERY $19,813.00
CITY ATTORNEY $9,700.00
CITY COMMISSION $24,750.00
CITY MANAGER $25,762.00
COMMUNITY DEVELOPMENT $67,375.00
FACILITIES MANAGEMENT $20,627.00
FIRE $7,619.00
LIBRARY $49,500.00
MUNICIPAL COURT $20,162.00
NON-DEPARTMENTAL $3,004,040.00
PARKS $152,954.00
POLICE $59,605.00
RECREATION $41,160.00
$3,548,508.00 GENERAL FUND
171
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - CONTRACTED SERVICES
Department Budget Level Amount
ADMINISTRATIVE SERVICES $415,497.00
CEMETERY $19,600.00
CITY ATTORNEY $132,500.00
CITY COMMISSION $77,000.00
CITY MANAGER $186,020.00
COMMUNITY DEVELOPMENT $152,700.00
FACILITIES MANAGEMENT $366,080.00
FIRE $67,660.00
LIBRARY $103,365.00
MUNICIPAL COURT $113,820.00
NON-DEPARTMENTAL $6,000.00
PARKS $94,600.00
POLICE $396,408.00
RECREATION $72,675.00
STREETS $149,062.00
$2,352,987.00 GENERAL FUND - PROF SVCS
172
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - SUPPLIES AND MATERIALS BUDGETS
Department Budget Level Amount
ADMINISTRATIVE SERVICES $137,770.00
CEMETERY $23,600.00
CITY ATTORNEY $29,100.00
CITY COMMISSION $12,050.00
CITY MANAGER $22,925.00
COMMUNITY DEVELOPMENT $5,400.00
FACILITIES MANAGEMENT $58,525.00
FIRE $181,046.00
LIBRARY $279,950.00
MUNICIPAL COURT $16,706.00
PARKS $136,500.00
POLICE $305,500.00
RECREATION $121,465.00
$1,330,537.00 GENERAL FUND
173
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - UTILITIES BUDGETS
Department Budget Level Amount
ADMINISTRATIVE SERVICES $80,500.00
CEMETERY $33,400.00
CITY ATTORNEY $6,000.00
CITY COMMISSION $3,500.00
CITY MANAGER $2,700.00
COMMUNITY DEVELOPMENT $2,100.00
FACILITIES MANAGEMENT $322,675.00
FIRE $127,470.00
LIBRARY $1,300.00
MUNICIPAL COURT $500.00
PARKS $104,475.00
POLICE $36,700.00
RECREATION $161,541.00
$882,861.00 GENERAL FUND
174
Date: 6/1/2015FY16 Budget Preparation
GENERAL FUND - CAPITAL
Department Budget Level Amount
ADMINISTRATIVE SERVICES $135,000.00
CEMETERY $50,000.00
CITY COMMISSION $8,500.00
CITY MANAGER $5,000.00
FACILITIES MANAGEMENT $184,500.00
FIRE $30,000.00
PARKS $69,000.00
POLICE $195,000.00
RECREATION $90,000.00
$767,000.00 GENERAL FUND - CAPITAL
175
Date: 6/1/2015FY16 Budget Preparation
GENERAL FUND - REPAIR AND MAINTENANCE BUDGETS
Department Budget Level Amount
ADMINISTRATIVE SERVICES $16,700.00
CEMETERY $15,500.00
CITY MANAGER $150.00
COMMUNITY DEVELOPMENT $40.00
FACILITIES MANAGEMENT $138,550.00
FIRE $53,510.00
LIBRARY $3,000.00
MUNICIPAL COURT $1,000.00
PARKS $115,748.00
POLICE $84,300.00
RECREATION $85,625.00
$514,123.00 GENERAL FUND - REPAIRS
176
Date: 6/2/2015FY16 Budget Preparation
GENERAL FUND - OTHER FINANCING USES - TRANSFERS
Department Budget Level Amount
NON-DEPARTMENTAL $294,250.00
$294,250.00 GENERAL FUND
177
Date: 6/1/2015FY16 Budget Preparation
GENERAL FUND - OVERTIME
Department Budget Level Amount
CEMETERY $4,461.00
CITY ATTORNEY $1,000.00
FACILITIES MANAGEMENT $1,944.00
FIRE $90,000.00
PARKS $5,539.00
POLICE $120,500.00
$223,444.00 GENERAL FUND - OVERTIME
178
Date: 6/1/2015FY16 Budget Preparation
GENERAL FUND - TRAINING/TRAVEL BUDGETS
Department Budget Level Amount
ADMINISTRATIVE SERVICES $24,000.00
CEMETERY $500.00
CITY ATTORNEY $11,500.00
CITY COMMISSION $2,500.00
CITY MANAGER $18,540.00
COMMUNITY DEVELOPMENT $13,400.00
FACILITIES MANAGEMENT $7,500.00
FIRE $24,230.00
LIBRARY $1,920.00
MUNICIPAL COURT $4,450.00
PARKS $7,000.00
POLICE $54,500.00
RECREATION $17,150.00
$187,190.00 GENERAL FUND - TRAINING/TRAVEL
179