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HomeMy WebLinkAboutAgenda Packet 08/28/2012AGENDA A. CALL TO ORDER SPECIAL MEETING AT 5:00 P.M. B. ROLL CALL PLEDGE OF ALLEGIANCE C. WORK SESSION L 2012 Budget Status 2013 Budget Process 2. City Council Code of Ethics: a. Discuss Draft Policy b. Continue Consideration of Issues Regarding Councilmember Mania Action may follow D. CONFIRM SCHEDULE 2012 2013 Criminal Justice Budget Issues (September 25) Low- Impact Development Policy (October 23) E. PENDING for FUTURE WORK SESSIONS Parking Regulations Including Recreational Vehicles Sign Regulations Including Sandwich Boards Regional Fire Authority Status Discuss Other Items for Consideration D. ADJOURNMENT August 28, 2012 PORTANGELES W A S H I N G T O N U. S. A AGENDA CITY COUNCIL MEETING 321 E. FIFTH STREET August 28, 2012 SPECIAL MEETING 5:00 P.M. NOTE: HEARING DEVICES AVAILABLE FOR THOSE NEEDING ASSISTANCE MAYOR TO DETERMINE TIME OF BREAK Port Angeles City Council Meeting Page 1 2012 Budget Status Report August 28, 2012 CFI Ey ESE:AG e"0 S HE RI0 1 A t San U3 (0)1k4M, CO_TABLOY EraRI,q. agIOCCM =ma. .,mkutzfricia Cc 1R1r Tr Agenda 2012 Budget Status Review Budget Gap General Fund REET-1 REET-2 Funds Utilities 2. Action Plan 1 J 2012 General Fund Reduced Revenues sales tax, building permits Expenditures increased spending in non discretionary areas (criminal justice /jail costs) Real Estate Excise Tax (REET) Funds #1 #2 Significantly reduced revenue lack of sales Expenditures long -term commitments to debt service Examples of Budget Adjustments Revenue: Reduction in Sales Tax ($120,000) Reduction in Budding Permits ($105,000) Utility Tax accounting change ($170,000) Telephone Tax Lawsuit Settlement ($55,000) Liquor Control Board Sale of Stores ($36,000) Investment Interest ($35,000) Areas of Concern Expenditures: Additional Criminal Justice /Jail Costs $197,000 Professional Services Contract/Finance $46,000 Buy -back of cemetery lots $29,000 Police full -time staffing savings ($66,000) Public Works employee salary benefit savings ($77,000) Additional Adjustments/Options' Staffing reductions due to vacant/unfilled positrons Sr Accountant, Fire Marshal, Rec Supervisor, Seasonal Labor in Parks Recreation Delete Gen Fund contribution for utility base charge (Nippon) utilities will see reduced costs as a result of no charges (allocation) for Sr Accountant position not filled Delete Gen. Fund contribution to Waterfront Develop. due to reduction of building permits back filled from Econ. Development Fund 2 BEGINNING BUDGET Revenue 513,299,325 1 ITotal Revenue Adjustments (61 Items) (237,391) REVISED BUDGET Revenue for Budget Amendment e1 518,061,934 BEGINNING BUDGET Expenditures 519 500 325 1 ITotal Expenditure Adjustments (259 Items) 149,976 REVISED BUDGET Expenditures for Budget Amendment 01 $19,650,301 REVISED REVENUES LESS REVISED EXPENDITURES (51,583,367) 1 I FUND ING "CARRY-FORWARD far CAPITAL PROJECTS (from Fund Balance /Reserves) 51,201,000 FROM I I NET SHORTFALL OUT- of•BALANCE (5387,367) 1 1 ADDITIONAL REDUCTIONS UNFILLED POSITIONS INCLUDED IN AMENDED BUDGET 5124,301 5300 000 OPTIONS TO BALANCE THE BUDGET I CURRENT BUDGET GAP AFTER AMENDMENT e1 1 (5163,066) I I RESERVES UNASSIGNED (Ending- adjusted from original budget to 2011 Actual) I 53,470,099 I I REVISED RESERVES UNASSIGNED (Ending) (If no further savings or revenues identified) 53,307,033 1 1Reserves Unassigned as %of General Fund Expenditures 16 83% 1 Revised General Fund Summary Cs ;A ug. 84 Arnopn Total REET -1 2 Long -term Commitments: Marine Drive Reconstruction ($37,686/yr last pmt 2012) 8ch Street Peabody Culvert Reconstruction ($4,593, last pmt. 2012) 8th Street Reconstruction ($87,665, last pmt 2020) Laurel Street Sidewalk ($18,316/yr, last pmt 2024) Laundsen Bridge Comments Concerns. Funding debt payments for 2011 2012 are OK Funding for 2013 "may be" OK except for Lauridsen Bridge project but will require use of all REET reserves Lauridsen Bridge funding will require additional GeneraTFund support in late 2013 early 2014 depending on construction schedule, approximately $250,000 unfunded as of now Future funding of existing debt service will need to come from yearly REET current revenues or General Fund subsidy 3 Utility Funds Savings will accrue to utility funds from reductions in personnel savings No allocation of un- filled Sr. Accountant position to utilities $60,000 Utilities are operating within normal seasonal variance Action Plan Budget Amendment to Council in September 06/26/12 Shortfall estimate' $894,000 07/31/12 Actions reduced shortfall to: $260,675 08/28/12 Further actions reduced shortfall to: $163,066 12/31/12 Final goal for shortfall $0 Continue to re- evaluate vacancies before authorizing filling Review capital budget for potential adjustment savings Option of last resort use Reserves Un- assigned Fund Balance 4 2013 Budget Development City of Port Angeles August 28, 2012 Agenda Focus Area Reviw Anybody Got a Rabbit? 2013 General Fund Projection Starting "Profit Loss" Revenues Expenditures Other Considerations Street Fund Laundsen Bridge Grant Match Potential Revenue Enhancements Expenditure Challenges Options Summary Workplan aiiiiimaimamvammasrar 1 2013 Focus Areas 1 Preserving Protecting Our Assets Physical Infrastructure Road, street facility systems capable of meeting current and future needs Financial Infrastructure Adequate financial reserves Employee Infrastructure Training Development support to allow employees to be successful Strengthening Community Safety Welfare Public Safety Emergency Services Community receives rapid, appropnate response Environmental Quality of Life Ensure that the City is a good steward of the environment Criminal Justice Assist cnme victims, provide advocacy and referrals for crime victim assistance 2013 Focus Areas 11 Planning Building for the Future Economic Development Strengthen opportunities for existing business to thrive Partnerships Develop partnerships with other agencies to share resources responsibilities Sustainability New assets need to factor in sustainable funding PRIOR to acquisition or development 2 Fresh Out of Rabbits A Sampling of Prior Rabbit Uses $372,000 from REET for capital projects 2010 2012 (avg. $124k /yr.) .$1,2oo,000 savings conversion to metropolitan pool district in 2009 2012 (avg. $3ook /yr.) $646,000 COPS grants for Police 2009 2012 (avg. $162k /yr.) -'$1,143,000 Stormwater transfer to Streets 2010 2012 (avg. $381k /yr.) 3 General Fund "Profit Et Loss" Variance 2013 Initial vs. 2012Be inning GENERAL FUND 2010 2011 2012 2012 2013 Actual Actual Begmnmg Amended Initial Amount Percent Revenue 18,790,027 18,972,124 18,781,624 18,544,233 18,268,000 (513,624) -2 73% Expenditures 17,504,943 18,852,700 19,982,624 19,908,299 18,654,954 (1,327,670) -6 64% Net (Revenue less Expenditures) 1,285,084 119,424 (1,201,000) (1,364,066) (386,954) 814,046 67.78% "Carry Forward" for Capital 0 0 1,201,000 1,201,000 0 (1,201,000) 100 00% Adjusted Net (Revenue less Expend 1,285,084 119,424 0 (163,066) (386,954) (386,954) Reserves Unassigned (Ending) 4,242,794 4,421,099 3,332,189 3,169,123 2,782,169 Percent of G F. Expenditures 24.24% 13.45% 16 68% 15.92% 14.91% Expenses NOT INCLUDED in 2013 Initial Expenditures: (550,020) 16.51% off -set from 10 o% to 12.5% COLA $96,000 (for each 1 o% increase) Health Ins. Premium Increase 170,000 (potential partial cost enhanced employee contributions if employee contribution increases from cost increase is reduced $66,000; `net" cost of $1o4,000) Additional Criminal Justice Funding 50,000 Funding for Street Repairs 300,000 Fresh Out of Rabbits A Sampling of Prior Rabbit Uses $372,000 from REET for capital projects 2010 2012 (avg. $124k /yr.) .$1,2oo,000 savings conversion to metropolitan pool district in 2009 2012 (avg. $3ook /yr.) $646,000 COPS grants for Police 2009 2012 (avg. $162k /yr.) -'$1,143,000 Stormwater transfer to Streets 2010 2012 (avg. $381k /yr.) 3 Notable Considerations in 2013 General Fund Revenue Taxes: (from 2012 Budget) 1.o% Property Tax increase included +8482,00o from Street Fund Property Tax $120,000 Saks Tax projection (-2012 actual) $35,000 Criminal Justice Sales Tax (-2012 actual) Intergovernmental: $26,000 Liquor Profits /Liquor Excise Tax o $278,000 "sunset" of earlier grants; primarily COPS Licenses Permits: o $94,000 from Building Permits Charges for Services: $5,600 from Recreation fees o $7,000 from Planning Building service fees Other Revenue: o $29,000 from reduced parking fines municipal court fines 2013 Revenues General Fund Revenue Source 2010 Actual 2011 Actual 2012 Beginning 2012 Amended 2013 Initial Variance 20131nitial vs. 2012 Be, inning Amount Percent Taxes 10,494,188 General Fund 10,976,487 Prop Tax Previous. In Street 482,299 Sub -Total Taxes Intergovernmental Licenses Permits Charges for Services Other Revenue Fund Closures TOTAL Operating Revenue 10,918,177 11,400,476 482,299 11,458,786 11,882,775 835,895 718,900 413,115 662,298 4,473,973 5,009,315 810,335 698,836 797,923 0 18,790,027 18,972,124 10,997,656 11,479,955 482,299 11,962,254 795,016 466,917 5,003,836 553,601 0 18,781,624 10,704,242 11,882,050 11,186,541 11,882,050 482,299 0 11,668,840 11,882,050 917,856 495,050 360,377 372,825 5,015,757 4,992,125 581,403 525,950 0 0 18,544,233 18,268,000 402,095 (482,299) (80,204) (299,966) (94,092) (11,711) (27,651) 0 (513,6241 3.50% 100.00% -0 67% 37.73% -20 15% -0.23% -4 99% n/a -2.73% Note Begmnnmg with 2013, Property Tax previously directly allocated to the Street Fund ($482,000/ will be included as General Fund Revenue A corresponding amount will be included in the Transfer Out to the Street Fund as an off -set. 2010.2012 has been restated to Include all property tax in the General Fund instead of directly allocating a portion to the Street Fund 4 Notable Considerations in 2013 General Fund Expenditures Included in 2013 Initial Expenditures: Continuation of existing programs services +$197,000 in funding for Criminal Justice /Jails Backfill" for expiration of COPS grant $278,000 Fine Arts Center funding S38,800 same as 2012 Not Included in 2013 Initial Expenditures: Salary Employee Benefit increases Additional funding for Criminal Justice /Jails $5o,000 Funding for Street repairs /restoration $300,000 Funding for Lauridsen Bridge grant match $100,000 $25o,000 2013 Expenditures General Fund Expenditure Source 2010 2011 Actual Actual 2012 2012 2013 Beginning Amended Initial Variance 2013 Initial vs. 2012 Beg,nnmg Amount Percent Salary Wages Personnel Benefits Supplies Other Services Charges Intergovernmental Services Capital Outlay (Intl transfers) Other Financing Uses Debt Service Interfund Transfers Out Street Operations "Regular" Transfer Add-ln for Prop Tax Sub -Total Street Oper Medic I Operations Contnbution to PenCom Parks /Other Sub -Total Transfers out Sub -Total Other Financing Total Expenditures Uses 8,987,382 3,144,935 574,019 2,295,353 706,323 380,000 9,225,207 3,514,732 627,798 2,305,644 715,277 1,182,149 9,586,767 3,690,383 718,749 2,466,778 673,624 1,378,500 45,208 45,172 45,100 145,010 482299 627,299 360,000 189,674 194,750 1,371,723 1,416,931 17,504,943 164000 482299 648,299 374,000 189,674 24,750 1,236,723 1,281,895 18,852,702 290,001 482,299 772299 386,000 189,674 74,750 1,422,723 1,467,823 19,982,624 9,367,903 3,590,561 734,524 2,603,364 870,624 1,349,500 250,000 482,299 732,299 386000 189,674 36750 1,346,723 1,391,823 19,908,299 9,480,092 3,528,138 720,674 2,537,012 863,624 58,000 45,100 44,990 (110) -024% 290,000 482,000 772,000 386,000 189,674 74,750 1,422,424 1,467,414 18,654,954 (106,675) (162,245) 1,925 70,234 190,000 (1,320,500) -1 11% -4 40% 0 27% 2 85% 28 21% -95 79% O 000% (299) -006% (299) -004% O 00016 O 000% O 000% (299) -0 02% (409) -0 03% (1,327,670) -0 0664412 5 Street Fund Interdept Other 3% 2013 Revenue Est. Interest Grants 1% ptmn tot k a ...ta ...w l Concerns: Motor Vehicle Fuel Tax (MVFT) has been declining projected to continue Ability of General Fund to sustain current support level is questionable Ability to maintain current funding support from Stormwater and Solid Waste could impact future utility rates Lack of funding for street repair, renovation re- building Lauridsen Bridge Grant Match REET Revised Budget Funded To Be Funded Variance General Fund Revised Budget Actually Funded Variance UNFUNDED TOTAL. $250,000 2011 2011 250,000 250,000 250,000 0 O (250,000) 250,000 100,000 250,000 0 O (100,000) 2013 TOTAL 150,000 250,000 100,000 650,000 500,000 (150,000) O 350,000 O 250,000 O (100,000) snag aum+uaanatiammua Concerns: REET 1 REET 2 may only be able to cover $250,000 of the $400,000 obligation for 2013 2014 General Fund has obligation for $100,000 in 2012 and may need to cover the shortfall from REET funding of $150,000 6 Fee increases Potential Revenue Enhancement Authorize use of "Banked" capacity in property tax $6o,000 Increase in utility tax rates (except electric) Creation of a Transportation Benefit District with "$2o car tab" Could seek voter approval (in 2013) for more than $2o for car tab Expenditure Challenges Et Options Challenges: Employee Salaries Benefits No COLA in 2011 or 2012 Criminal Justice Jail Costs Court Costs Inflationary Costs: Fuel petroleum -based products Options: b Program and service review: Reduction and /or elimination of non priority programs Examine cost efficiencies of private sector service delivery Staff re- alignment /re- structuring potential for reductions in force (RIF) 7 Summary Current revenue stream cannot support current program levels of service Current economy will remain stressed through 2014 Support for infrastructure (streets, roads, buildings) inadequate to prevent deterioration Need to "do more with less" requires enhanced employee training development Long -term strategic financial plan needed to help align available resources with needs, desires goals Work Plan Budget reviews with City Manager begin Wednesday, August 29th Key Dates: Special September Workshop with Council to for preliminary review of revenue expenditure for all funds to be scheduled 2 "d round of budget review with City Manager begins September 25th City Manager recommended budget delivered to Council City Clerk on October Utility Rate Ordinance on October 25th Public Hearing on Property Tax Levies November 6th Council Budget Workshops in November Adoption of 2013 Budget on December 4th 8