HomeMy WebLinkAboutAgenda Packet 10/23/2012o Background Overview
Balanced Approach
Focus Areas
Sustainability
Balancing the Budget
o Budget by the Numbers
General Fund
Revenues
Expenditures
Departmental Summaries
Other Funds
2013 Operating Itudget
Recommended by the
City Manager
Dan McKeen
City Manager
Byron W. Olson
Chief Financial Officer
October 23, 2012
Trine Nesatil, Sr. Accountant Sherry Wright, Sr. Accountant
Tess Agesson, Sr. Accountant Carol Hagar, Administrative Assistant
Agenda
O Summary, Questions Schedule
1
Balanced Approacia
O Budget that Works
Need to define the appropriate balance for the City of Port Angeles
services
Cannot "rob Peter to pay Paul" need to clarify and target revenues
to expenditures
o Look to the Future
Focus not only on 2013 but 2014 and beyond
Need to identify future evolving needs and demands
o Setting the Stage
Start to develop long-range strategic financial plan to provide "road
map" for future budget development
Focus reas
11
O Preserving Protecting Our Assets
Physical Infrastructure
Financial Infrastructure
Employee Infrastructure
o Strengthening Community Safety Welfare
Public Safety Emergency Services
Criminal Justice
Environmental Quality of Life
o Planning Building for the Future
Economic Development
Partnerships
&STAINABILITY
2
Earned
Other
Revenues,
$1,957,400
n%
Sustainability
e Need to "live within our means"
Revenue (income) Expenditures (spending)
On-going (recurring) costs cannot be paid for with one-time funding
(no "rabbits out of the hat")
0 Programs services must be sustainable (affordable by
the City) into 2014 and beyond
Long-range strategic financial plan will help define how much we can
afford and how we can pay for the services we need, want and expect
from the City
What is Available for Reduction?
General Fund can be paid by Utilities for "sernces
rendered." If positions previously allocated to Utilities are
eliminated, the General Fund cannot be paid for positions that
no longer exist.
3
Gerteral Fund
Revenue:
Unrestricted
Taxes
Earned Revenue
Restricted,
Alfocationfrciinj
Utilities
Grants
Policeman
Checkbooks of the City
CTener
ctvcouhdit'fi CitY0W0t44:' y I
Finance'
Fire
Me
C o co In ic i ;'Sufkgi,4..:I=j
Develop
ment •1'.57, :--c,,,Avowttpko;.,
1..egai 6,$Streets
Parks Rec. ,citci
VaVital•Brojectsv,
`v. '0,..,,efits•c
Police
Public w.:,,6
Not All Things Are Equal
The Affect of Allocation to Utilities
Ratio of Cost Savings $1.00 $o.29
Dedicated Reqtrktedifrritd.
ignittF5
Re enues Rates)
NExpendittmeS
Spec. Rcvcnue
grants ctc.
T
(t axes,
t e at ynt Srviee
Funds:
ft -54
Sr. Accountant
hargcs for
Expenditure
4
Wiiy Not Use Across-fae-
0 Across-the-Board Cut Calculation:
2013 Revenue
2013 Expenditures
Beginning Expenditures 19,537,000
Less "Allocations" 4,725,500
Expend. Available for Reduction 14,811,500
Expenditure Cut Needed
Reduction of Available Expenditures
0 Example of Across-the-Board Cuts
Fire Police
Beginning Request 2,429,700 5,246,200
5.68% Across-the-Board Reduction -1'18.007 -207.084
Revised Across-the-Board Budget 2,291,693 4,948,
2013 Recommended Budget
Actual Reduction
a
ancing the
Initial deficit in General Fund:
Reduced sales tax revenue:
udget #1
oard Cuts?
818,696,000
841,000
5.68%
2,382,200 5,163,200
1 96% 1.58%
4;841,000+
$120,000 revenue reduction
r) Reduced criminal justice sales tax: 35,000 revenue reduction
End of COPS grant funding: 200,000 revenue reduction
"Lost" liquor profits/tax: 26,000 revenue reduction
Reduced revenue from bldg. permits: 94,000 revenue reduction
Additional funding forjail: 197,000 expenditure increase
2.0% COLA: 195,000* expenditure increase
Health care premiums: 150,000* expenditure increase
-0,,,s1 srk, 4.M by alloccuion
5
alancing tie Budget #2
Limited ability for a general tax increase:
1.o% increase in property tax allowed under state law included
No increases proposed for utility taxes or sales tax
o Incremental cuts not feasible:
After multiple years of incremental reductions minimal, if any, "cushion" to
cut
No use of "rabbits out of the hat"
Structural change to "reduce the base" not one -time fixes
No "kicking the can down the road"
Need to begin to prepare for 2014 and beyond
Balancing the I udlget #3
o What was cut:
Leave buy -back eliminated
Implemented for management non- represented
Proposed for inclusion in labor agreements under negotiation
Position elimination not filling of vacancies:
Recreation Manager (layoff)
Sr. Accountant (vacancy resignation)
Assistant to the Fine Arts Center Director (retirement)
Recreation Coordinator (retirement)
Permit Technician (vacancy resignation)
Firefighter (vacancy promotion)
Police Support Services (retirement)
Office Assistant to City Manager (layoff)
6
Capital Outlay
Transfer to CIP
Total
Balancing t le Budget #4
Capital Contributions from the
General Fund
2003 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Amend. 2013 Variance
Budget Recommend vs. 2012
ed Budget Amend.
Budget
244.849 I 10.651
1,850,000 1 1.001.250
2.094.849 I 1,011.901 1
0 1 20.214
380.000 1 1.161.935
380.000 1 1.182.149
Examples:
2012:
BTOP $300,000
Waterfront Development $436,00o
City Hall Remodel $5o,000 (reduced from $250,000)
2013:
Lauridsen Bridge $100,000
PAPD vehicle $29,000
Grant (WMDS) $21,000 (Police BTOP project)
Neighborhood Improvement Program $25,000
Scanner /Digitizer for Public Works $10,000
212.500 1
937,000 1
1.149.500 1
General Fund Summary
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
(1) (1) Budget (1) Budget (1) Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Revenue 121
1Exoenditures
Net
General J and Summary
18,790,027 18.972.124 18,781.624 18.685.162 18,696.000 10.838
1 17,504,943 1 18,852.702 1 19.982.624 1 19.749.281 18,696,000 11.053.28111
1 1.285.084 1 119,422 1 11.201.00011 11.064.11911 01 1.064,119 1
1
1Unassigned Fund Balance
1% of Gen Fund Expend
Notes
(1) The portion of property tax previously recorded In the Street Fund (Fund #102) has been adjusted back
In to the General Fund as Revenue A carrupondmg Expenditure Is also made as a transfer out
to the Street Fund (Fund (1101)
(2) Revenues includes One -tuna Transfers to Close Funds
1 4,242.791 1 4.171.001 1 3,178.344 1 3.315,225 1 3.648,017
1 24.24 %1 22.12 %1 15.91 %1 16 79%I 19 51%
10.000 (202.50011
175,000 (762.00011
185.000 1964.50011
332.792 1
1
0 06%
-5 33 %1
-100 00%!
1
10 04 %1
1
7
General Fund Revenues
General Fund Summary of 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance -$5 Variance
Revenues (1) (1) Budget (1) Budget (1) Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Taxes 11.458.786 11,882775 11.962,254 11.668,840 12,013,100 344,260 2 95%
Licenses Permits
intergovernmental
Charges for Services
Fines Penalties
Other Revenues
TOTAL Oneratme Revenue
One -Time Transfers
Use of Reserves (Excess)
TOTAL Financial Resources
License
Permits
2.o%
Intergovernmental
2.9%
413.115 1 662.298
835.895 718,900
4.473.973 5.010.686
282.154 256,663
528,181 440,802
17,992.104 1 18,972.124
797.923) 0
(1,285,084)1 (119 422)
17.504,943 1 18,852,702
Notes
(11 The portion of property tax prev,o uslyrecorded/ n the Street Fund (Fund 11102)has been adjusted back
to to the General Fund as Revenue A corresponding Expenditure is also made as a transfer out
to the Street Fund (Fund #102)
466.917 1 380,377) 382.875
795.016 920,6471 547.350
5.003.836 1 5,019,351 1 5,227.925
287.000 1 254.000 1 258.000
266.601 1 441.947 1 266.750
18.781.624 1 18.685.162 1 18,696.000
0 66 %1
40.55 %1
4.16 %1
1 sr /1
-39 64 %1
0 06 %1
1
01 o 0+ 01 n/al
1.201,000 1 1.064.119 1 0 11,064,119)1 -100 00 %1
1
19,982,624 1 19.749,281 1 18,696.000 1 11.053.281)1 -5 33 %1
Other Revenue Use of Reserves
2.8% i o.o%
2.498)
1373.297)1
208.574 1
4.000 1
1175.19711
10.838 1
General Fund Revenue by Source
8
Tax Revenue History in General Fund
Sales Tax
Utility Tax
Criminal Justice Taxes
Leasehold Taxes
Gambling Taxes
Telephone Taxes
Other Taxes
TOTAL Operating Rev.
General Fund Tax Revenue
Property Tax
2010 Actual 2011 Actual. 1012 Original 2012 Amend. 2013 Variance Variance
(1) (1) Budget (1) Budget (1) Recommend. vs. 2012 vs. 2012
Budget Amend. Amend
Budget Budget
4.036.248 4.067.613 4,103,670 4,109,716 4,158,000 48,284 1.17%
2,877.100
3,792.743
0
137,320
43,245
547.323
24,807
11,458,786
2,876,603 1 2.879.000) 2.759.000 2.759.000
3.817,422 1 3,986,534 I 3,783.074 4,064,000
238,384 1 250,000 1 215,000 215,000
124,8111 130,000 1 130,000 130,000
36.751 1 30.000 1 34.000 34.000
698,748 1 560,000 1 615,000 1 610,000 t
22,443 1 23,050 1 23,050 1 43,100 20,050 1
11,882,775 1 11.962.254 1 11,668,840 1 12.013,100 1 344,260 1
Notes
(1) The portion of property tax previously recorded In the Street Fund (Fund 9102) has been adjusted back
in to the General Fund os Revenue. A corresponding Expenditure is also made as a transfer out
to the Street Fund (Fund #1021
Leasehold Tax
1.1%
Criminal Justice Tax
1.8%
Tax Revenue in the General Fund
Gambling Tax Telephone Tax
0.3% 5.1%
Other Taxes
0.4%
0
280,926
0
01
01
(5.00011
0.00 %1
7 43 %1
0.00 %1
0 00 %1
0 00 %1
-0 81%
86 98%
2 95 %1
9
Object
General Fund Expenditures by 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013. Variance Variance
(1) (1) Budget(1) Budget(1) Recommend. vs. 2012 vs.2012
Budget Amend. Amend.
Budget Budget
Salaries Wages 8.987.382 9,225.207 9,586,767 9,452.559 9.335.000 1117.5591 -1 2%
Personnel Benefits 3,144.935 1 3,514,732 3.690,383 1 3.553.440 1 3.541.850 1 111.59011 -0.3 %1
Supplies 574.019 1 627,798 718.749 1 736.480 1 765,380 1 28.900 1 3 9 %1
!Services 2'305.644 2,466.778 1 2,610,364 2.664.320 1 53,956 1 2 1 %1
eVt'l Svc, /Interfund Pmt. 2.503.254 1
3,159,107 3,342.447 1 3.203.678 2.379.450 1 (824.22811 -25 7 %1
1CapitalOutlav 01 20,214 177,5001 212,500 10.0001 1202.50011 95.3 %1
(Debt Service Principal 01 01 01 0 01 01 n /al
Debt Service Interest Costs 0 1 0 1 0 1 0 01 0 1 n /al
llnterfund Pmts For Services 0! 0 1 0 1 0 0 1 0 1 n /al
!TOTAL Expenditures 17.504.943 1 18,852,702 1 19,982,624 1 19.769,021 18,696,000 l 11.073.02111 -5 4 %1
Notes
(1) The portion of property tax previously recorded in the Street Fund (Fund 111021 has been adjusted back
in to the General Fund as Revenue A corresponding Expenditure is also made as a transfer out
to the Street Fund (Fund #102)
Capital Outlay
0.1% Jail Costs i,o%
3.7 1
Intergovernmental
0.7%
General Fund Expenditures (by object)
2013 Gen. Fund Expenditures by Object
Contrib. to PenCom
Transfers to Other
Funds
7.3%
10
2013 Gen.
Police
27.3%
$6,000,000
$5,000,000
$4,000,000
$3,000,000
82,000,000
$1,000,000
$o
und Expenditures by Department
Council; CM;
Non-Departmental
o.4% Develop.
HR Community Econ.
3.0%
Public Works
15.2% Finance'
12.6%
General Fund Support from Allocation
-;;',..„..;J IIIIINO
..c€' 0 CI NO ,S
istr .,C NO q.P "'"i" 'C
'e ..e
0 EMS Funding less Gen.
4 if' 0 Gen. Fund Subsidy
0
CP 0 Earned Revenue
•O'
SC' a Allocation to Utilities
CP
11
Revenue
Expenditures
NET Subsidy
Revenue
Expenditures
NET Subsidy
Counci City Mgr. Cler
1 526.263
1 777.412
1 1251.1491
Council City Manager City Clerk 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
/Human Resources Budget Budget, Recommend.) vs. 2012 vs. 2012
Budget'' Amend. Amend.
1 Budget Budget
1 719.726 1 474.322
1 819.034 1 842.408
1 199.30811 (368.0861
849.780
645.531
204.249
483.0191 483.019 437,400
880,5391 903.137 813.200
(397.52011 1420.1181 (375.8001
Significant Issues in 2013:
Growing complexity and demand for public records consuming significant greater resources
in this department and throughout the City
Need to implement a records management system to gain better control over creation,
retention and disposal of public records in accordance with evolving state law
Long -range strategic financial planning efforts will require significant time and effort on
behalf of Council, City Manager, staff and the general public to achieve success
Community Economic Deve
Community Economic
Development
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
395.525 1 358.306
1.136.920 1 1.039.693
(741.39511 1681.3871
Significant Issues in 2013:
Continued waterfront development efforts will require significant time and energy from both
public and private sectors to achieve success
Need to enhance efforts to expand the City's economic base through private sector
investment
490.500
568.200
177.7001
145.61911
189.93711
44.318 1
opment
132.194
1471.4931
603.687 1
-9.4%
-100%
-10 5 %1
36 9%!
45.3
88.6 %1
Shifting and evolving state and federal requirements combined with private sector needs will
require City to implement changes in programs, services and operations to meet the new
demand
12
Finance Department
Finance
2010 Actual 2011 Actual' 2012 Original 2012 Amend. 2013: Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget; Amend. Amend.
Budget Budget
Revenue
Expenditures
NET Subsidy
1 2,090 638 2 172.924 2,242,064 2,271.713 2.150.600 1121,113(1
1 2.193.590 2.374.941 2.460.821 2.394.883 2.347.600 (47.283)
1 (102,952)1 (202.01711 (218,757)1 (123,170) (197,000) (73,830)
-5 3 %1
-2.0%1
59 9%1
Significant Issues in 2013:
Implementation of AMI utility billing SunGard upgrade expanded capital projects new
responsibilities significant expansion of work load will need to develop new approach to
accomplish new demands
Long -range strategic financial plan will require significant shifting of resources to
accommodate while performing "regular" duties
Development of new budget monitoring reporting system to enhance reports to Council,
departments, citizen access via website will require flexibility in work assignments
Fire Department
Fire
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Revenue
Expenditures
NET Subsidy
152.026 1 153,328
2.355.973 1 2.373.918
(2.703.94711 (2,220,590
Significant Issues in 2013:
Aging population is driving greater demand on EMS resources
231.153' 322.369 143.500 1 (178.869)
2.591.322 1 2.645,426 2.382.200 1 1263.2761
(2.360,169)1 (2323.0571 (2,238,700)1 84.357
-55 5 %I
-10 0%1
-3 6 %1
Non compensated care is creating greater demand for replacement funding from alternate
sources such as the General Fund and or EMS utility charge
Need to attract and retain qualified volunteer force to aid in meeting workload demand in a
time of limited resources
13
Legal 1. 2010 Actual 2011 Actual 2012 Original 2012 Amend.
2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
1 Budget Amend. Amend.
1 Budget Budget
Revenue
Exoend,tures
NET Subsidy
Significant Issues in 2013:
Escalating costs of criminal justice, which negatively impacts the General Fund
Increasing time required for review and response to public records requests
Continuing legal issues and advice relating to large, complex projects (harbor clean -up, CSO
project, NPDES permit, etc.)
Revenue
Expenditures
NET Subsidy
Par
�egal Department
624.735 1 555.857 594.928 1 582.758 1 501.400 1 (81.3581
1,463,986 1 1.462.931 1.489.215 1 1.644.768 1 1.585.100 1 (59.6681
(839,251)1 (907,0741 (894,287)1 (1,062,010)1 (1,083,700)1 (21,6901
(S Recreation
Parks Recreation
2010 Actual 2011 Actual. 2012 Original 2012 Amend. 201.3 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
735.636 848.717 I 737.536 761.7891 746.4001 115.3891
2,991.347 3.026.950 3.044,998 3.064.4591 2.973.8001 (90.6591
(2,255,7111 (2.178.23311_(2.307.4621 (2,302,670)1 12.22740011 75.270
Significant Issues in 2013:
Aging infrastructure requires substantial investment in repair and /or replacement
Recovery of costs of services is becoming more challenging due to economy and loss of
discretionary income
Changing demographics will require a shifting of program and service mix into the future
that may also require changes to facilities and infrastructure to meet the evolving demand
-14 076(
-3 6
2 076
-2 0 %1
-3 0 %1
-3.3 %1
14
Police 2010 Actual; 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Revenue
Expenditures
NET Subsidy
Police Department
1 965.801 666.551 767.415 1 792.820 611.300 1 1181.52011
1 4596,467 4.691.425 5.625.3881 5.450.355 5,163,200 1287.15511
1 (3,630,666)1 (4,024,8741 (4,857,973)1 (4,657,5351 14.551.9001 105.6351
Significant Issues in 2013:
Changing demographic combined with shifting economy driving the need for public
safety/police services significantly above the "standard" for the City's population
Changing needs and demands from the court system requires continuous need to evolve
police procedures to "stay ahead of the game"
Revenue
Expenditures
NET Subsidy
Public Wor ,(s Department
I 1.239277 1.318.960 1 1344.634 1 1386.123 1.570 ,100
1 2.642.484 3.389,426 2.672,321 1 2.556.969 2.783,700
1 11.403.2071 12.070.4661 11.327.68711 11.170.8461 11.213.6001
183.977
226.731
142.754)
Significant Issues in 2013:
Significantly allocated to utilities
Expanded and enhanced engineering required with aging (replacement) infrastructure
Increasing environmental rules and regulations impacting the City
-22 9 %1
-5.3 %1
-2.3 %1
Need to attract and retain a quality workforce that can meet a rapidly changing environment
is critical for future success
Public Works
2010 Actual 2011 Actual 2012 Original 2012 Amend., 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
133
89%
3 7 %1
Revenue
Expenditures
NET Subsidy
Endure Fund Balance
Fund %103- Econ. Development
Street Fund #102
Street Fund X102
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend.' vs. 2012 vs. 2012
Budget' Amend. Amend.
Budget Budget
1 1.723.217 1.687,422 1 1.780.197 1 1,749.841 1.715.400
1 1,738,255 1.980,547 1 1,800,197 1 1.881.319 1,863.200
115,0381 (293,125)1 (20,000) (131,478) 1147.8001
1 573.077 279.951 259.951 148.473 1 673
Inadequate sidewalks /walking routes in the vicinity of schools inadequate contiguous ADA
ramps creates growing safety hazards
Lack of funding for grant match limits ability of City to secure state /federal grant funding for
major projects
Significant Issues in 2013:
Road maintenance, repair and re- investment is undermined due to insufficient dedicated
funding for streets...shifting of costs to future generations
Specia
Revenue Funds #1
(34.44111 -2.0 %1
(18.11911 -1 0 %1
(16,322) 12.4 %1
1147.80011 -99 5 %1
Lodging Excise Tax, Economic
Development, PenCom
2010 Actual 2011 Actual. 2012 Original 2012 Amend. 2013 Variance Variance
Y.
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Reve 1 486.0871 457,7871 470.1501 470.3501 470.2001 115011 -003 %1
[Expenditures 1 760.551 1 493,160 I 351,960 1 351,960 1 361,400 1 9.440 1 2.68%1
I Net 1 1274.464)1 135.37311 118.1901 118.3901 108.800 1959011 -810%1
1
1 Fund Balance
1
1 93,789 1 58.417 1 176,607 1 176,807 1 285.607 1 108,800 1 61 54 %1
Revenue 1 231.2861 229,1161 325.5811 434.027 184,0001 (250.027)1 5761 %l
Expenditures 1 1.089.527 I 1.168.749 I 2,837,033 1 2.837.120 1.293.900 1 (1,543,220)1 -54 39.61
Net 1 (858,241)1 (939,633)1 (2,511,452)1 (2,403,093) (1,109,900)1 1,293,193 1 -53 81 161
!Fund Balance 1 5,692.863 1 4.753.229 1 2,241.778 1 2,350.136 1 1.240.236 1 11.109.90011 -47 23 %1
I! 1 i I I
Revenue 1 2,125.6691 2.342,180, 2,414.027 2,385.8241 2,091,2001 1294.62411 12.35 %1
lExoendltures 1 2,210.3621 2.236.7111 2.582.564 2.467.0021 2,392.7001 174.30211 3.01 161
1 Net I 184.69311 105,469 1 1168 5371 181.17811 1301.500)1 1220.32211 271.41 %1
Fund Balance 1 707.214 I 812.683 I 644.146 1 731.505 I 430.005 1 1501.50011 -41 22 %1
16
REEF-1, REET -2, Housing
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance -1
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Fund 9105 REEF-1
Revenue
!Expenditures
INet
(Fund Balance
Fund $160- REEF-2
Fund X201- 2001 UTGO Refunding
Revenue
'Expenditures
I Net
:Fund Balance
Fund X212- 2005 UTGO Refunding
Revenue
!Expend'
Net
(Fund Balance
Fund x214- 2005 LTGO Refunding
IExoendl
'Net
:Fund Balance
Fund X215- 2006 LTGO Refunding
Revenue
Ego enditu res
Net
Fund Balance
Special revenue A unds *2
1 121.192 I 105,565 112.191 I 76.200 I 82.000 1 5.800 1 7 61 %1
I 366.479 I 186,667 185.795 1 60.795 1 188.400 1 127.605 I 209 89561
1 (245.28711 181.10211 173.60411 15.405 1 (106.40011 (121.80511 790 68%1
1
I 177,371 1 96,269 1 22.665 I 111,674 1 5.274 1 1106.40011 -95 28361
Revenue 117.8301 106.7251 112,5561 76.2501 83.0001 6,750 885 %1
I Exoendltures I 89.274 1 213,470 I 212.665 1 87,665 I 166.800 I 79,135 90 27 361
INet 1 28.5561 1106.74511 (100.10911 111.41511 183.80011 172.3851 63412 %1
1 1
I Fund Balance 1 202,2531 95.5081 14.60011 84.0931 2931 183.80011 9965 %1
Revenue 1 179.711 I 880.7041 76.2231 46.8041 44.3001 12.50411
!Expenditures I 198.403 I 1.042.797 I 299.300 1 120.300 I 154.300 1 34.000 1
I Net I (18,692)1 (162,09311 (223,077(1 (73,496)1 (110,00011 (36,50411
Fund Balance I 375.454 1 213.361 I (9,71611 139.865 I 29.865 1 1110.00011
Debt Service :Funds
Debt Service Fund
2010 Actual 2013 Actual 2012 Original 2012 Amend. 2013 Variance 5$ Variance
Budget eudeet Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
I 309.980 1
385.704 1
I (75.72411
389.460 1
391.702
(2.242(1
47.855 I 45.613 1
120.250 1
166.904 1
146.65411
1 73.453 1 74.832 I 68.360 1
86.889 1 86.890 1 86.891 1
(13,436)1 (12,058)1 (18.53111
121.291 I
166 904 I
(45.61311
2 1 0 1
68.000 1
86.891 1
118,891)1
o
D I
o
(121.29111
(166.904l1
45.613 I
0) 0,
-5 35 %1
28 26 %1
49 67 %1
78.65 %1
-100 00%
-100 00%
-100 00 %I
n /al
285.442 1 279.505 1 286.929 1 286.800 1 287.100 1 300 1 0 10 111
284.904 1 280.903 1 286.704 1 286.704 1 286.900 1 196 1 O 07%I
538 I (1 39911 225 1 96 1 200 i 104 I 109 33 11I
5.154 1 3.757 1 3.982 1 3.853 1 200 1 5 19551
l 249.771 I 251.965 1 251.534 1 251.469 1 251.000 I 146911 -0 19 561
I 249.769 1 249.568 1 249.170 1 249.170 1 248.600 1 157011 -0 23 111
1 2 1 2.397 1 2.364 1 2.299 1 2.400 1 101 1 4 39561
8 1 2.405 1 4.769 1 4.704 1 7.104 1 2.400 1 51 02 9j
68.400 1 400 I 0 59%1
A6.900 9 1 0 01 %1
118.5001 391 -20756'
730.487 1 718.430 1 699.899 1 699.539' 681.039 118.5001' -2 64 11)
17
Permanent Funds
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Fund %601- Cemetery Endowment
Rpvpnue
Expendtures
INet
I Fund Balance
Fund X652 Esther Webster Trust
(Fine Arts Center)
Revenue
!Expenditures
I Net
Fund Balance
Fund 8401- Electric Utility
Permanent -4 unds
l 6.868 1 7.543 1 3.262 I 3.600 I 3.300 1 13001 -8 33 141
01 01 0I 01 0I 0 1 n /al
I 6.868 I 7.543 1 3.262 1 3.600 1 3.300 I 1300)1 -8 33 141
1
1 373,462 I 381,005 I 384,267 1 384,605 1 387,905 I 3,300 I 0.86 141
J ectric Utility
1 168,440 I 168,906 I 158 355 I 206.400 1 127,900 I 178.5001 -38 03 %1
1 165,261 1 169.182 I 178,532 I 216.700 1 147.700 1 169 -31 84 141
1 3,179 I 127611 120.17711 (10.30011 119.8001 19.5001 0 00961
1
1 691.335 I 741.627 I 650.062 1 659,939 I 640,139 I 119.80011 -3 00 %1
Water
tility
Electric Utility Fund X4018, Water 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Utility Fund X402
Revenue 1 33.508.202 1 33.806.107 1 35.407.656 1 34.195,850 1 35,616,600 1,420,750 1 4 15
Exoenses 1 32.244.57811 3L577.198 1 34,166.3491 34.225,400 34,622,400 397.0001 1.16 161
Operatlne Income (Expense) 1 1.263.624 I 2.228,909 1 1.241.307 1 129.550) 994,200 I 1,023.750 I 3464.47 %1
I
Non -Ooer (Expenses) Rev 1 (1,498,415)1 (1,424,054)1 (1,040,983)1 (1,809,550)1 (1,754,800)1 54,750 1 -3 03%
Endlne Unrestricted Cash 1 3.891,905 I 4.430.464 I 4.595.5111 2510.087 1 1.749,487 I 1760.600)1 30.30%
Fund*402- Water Utility
Revenue 1 5.602,064 1 5.501,172 1 5,719,344 I 5,390,500 I 5,701,000 I 310,500 I 5 76 141
I Exoenses 1 3,872,186 I 4,076.426 1 4,503,174 1 4,466.400 1 4,562300 I 95,900 I 2 15 141
(Operating Income (Expense) 1 L729,878 I 1,424.746 I L216,170 1 924,100 I 1,138,700 I 214,600 1 23 22 %1
Non -Oder. (Expenses) Rev. 1_11.395.20811 (1,175,323)1 (1,042,913)1 (1,043,200)) 11.436.70011 (393,500)1 37 72 %1
Ending Unrestricted Cash I 2.880.325 I 3.170.289 I 3.343.546 1 3.051.189 I 2.751189 I 1298.00011 9.7714!
18
Wastewater Utility Stormwater Utility
Wastewater Utility Fund 9403
Stormwater Utility Fund 9406
2010 Actual 2011 Actual 2012 Original 2012 Amend.
2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Fund 8403- Wastewater Utility
Revenue 5.124.985 1 5.171348 I 5.026.538 1 5.042.500 1
1 Expenses 1 3.677.070 1 3,841.426 1 4.102,167 1 4.178.500 1
!Operating Income (Expense) 1 1,447,915 1 1,329.722 1 924.3711 864.000 1
1 Non -Oyer (Expenses) Rev
1
'Ending Unrestricted Cash 1 2.115.289 1 1.691.3761 262.9021 863,3761 423.7891 1439.58711
Fund 9406 Stormwater Utility
Revenue
1Exoenses
!Operating Income (Expense)
Non -Oyer (Expenses) Rev
Ending Unrestricted Cash
Solid Waste Collection Solid Waste- Transfer Station
Solid Waste Collection Utility
Fund 9404 Solid Waste-Transfer
Station Utility Fund 9405
2010 Actual 2013 Actual 2012 Original 2012 Amend. 2013 Variance $S Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Fund 9404- Solid Waste- Collection
Utility
Revenue
1Exoenses
OOOerating Income (Exoense)
on -Ooer. (Expenses) Rev
I Endine Unrestricted Cash
Fund 9405- Solid Waste- Transfer
Station Utility
Revenue
1Exoenses
'Operating Income (Expense)
i NOn -Ooer (Expenses) Rev
Ending Unrestricted Cash
5.408.700 1 366.200 1
5,024.3001 845,800 1
384.4001 (479,60011
1 (1,981,460)1 (1,569,779)1 (2,352,845)1 (1,533,00011 (3,296,600)1 (1,763,60011
1 793.624 1 765.466 1 781,827 1 851,000 1 1.174,800 1 323.800
1 676.037 1 753.633 1 938,030 1 924,5001 898.200 1 (26 30011
1 117.587 1 11.833 1 1156.203)1 (73.500)1 276.6001 350.100 1
1 (234,489)1 (17,211)1 (18,771)' (220,950)1 (197,20011 23,7501
1 619.506 1 650.299 1 475.325 1 355.849 1 435.249 1 79.400 1
3,284.633 1 3,285.742 1
3,202261 1 3.221.718 1
82,372 1 64,024 1
5,114.224
4,608,583 1
505,641 1
3,243,601 1
3.259.038 1
(15.43711
3285,000 1 1380.600
3,290,100 1 3,229,900 1
15.10011 150,700 1
95,600 1
(60.200)1
155,800 1
1 (150,000)1 (278,536)1 1293.000 (293,000)1 (275,000) 18,0001 6.14 %1
1
1 3.181,219 1 3.033.972 1 2,725,535 1 2.735,872 1 2,611.572 1 (124.30011 -4 54 %1
5,205,088 1 5,365.737 1 1137.800 1 5296.500 1
4.500,103 1 4.405,069 I 4.486,728 1 4,616,500 1
704.985 1 960,668 651.072 1 680,000 1
158,700 1
129,772 1
28.928 1
1 (995,021)1 (906,675)1 (1.032.80211i1.614.700212.935.80011 (1.321.10011 81 82 %1
1,522,0631 1.633,2951 1,597,730 706,2361 (1.506.28211 (2.212.51811 313.28 %1
7.26 %1
20 24 %1
-55 51 %1
1
115 04 %1
1
-50 91 %1
38.05 %1
2.84 %1
-476 33 %1
-10 75 %1
22 31 %I
2 91%
-183%
-3054 90%
3 09 %1
2 89 %1
4 44 %1
19
Water Treatment Plant Electric Conservation
Water Treatment Plant Utility 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Fund #412 Electric Conservation Budget Budget Recommend. vs. 2012 vs. 2012
Utility Fund #421 Budget Amend. Amend.
Budget Budget
Fund #412 Water Treatment Plant
Utility
Revenue 144,742 1 163.988 1 91.687 1 89,500 1 91.600 1 2.100 1 2.35 %1
!Expenses 1 0 I 0 I 0 1 1
0 1 0 0 1 #DIV /0 I
IOperating Income (Expense) 1 144.742 1 163.988 1 91,687 1 89.500 1 91,600 1 2,100 1 2 35 %1
INon -Oper. (Expenses) Rev 1 180.217 1 165,039 1 258.529 1 258.500 1 335,200 1 76,700 1 29 67 %1
1
(Endure Unrestricted Cash 1 0 1 0 I 0 1 0 1 01 0 I n /al
Fund #421- Electric Conservation
Utility
Revenue I 755.741 1 2,073,607 1 1,613.339 1 1,439,800 1 1.033,700 1 1406.10011 -28 21 %1
l Exoenses 1 1.195.150 1 1,647,561 1 1.428,950 1 1.204.0001 1,201.200 1 12.80011 -0 23 %1
(Operating Income (Expense) 1 1439.40911 426,046 1 184.389 1 235.800 1 (167.500)1 (403.30011 -171 03%1
Non -Oper. (Exoenses) Rev. 1 0 1 0 1 0 1 0 1 0 1 0 1 n /al
Ending Unrestricted Cash 1 463.643 1 679,389 1 863.778 1 915.189 747.689 1 1167.500)1 -18 30%I
Medic 1 Utility
Medic 1 Utility Fund 5409
2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
Fund #409- Medic 1 Utility
Revenue 1.447,270 1 1.494.270 1 1,496.546 1 1,546,500 1 1,572,500 1 26.000 1 1 68%1
!Expenses 1,453,4141 1,504,5001 1,496.5461 1,596.8001 1.566,7001 130.10011 -189%1
!Operating Income (Expense) 16.14411 (10.23011 0 1 150.30011 5.800 I 56.100 1 -111 53%
Non-Oper (Expenses) Rev.
Endure Unrestricted Cash
01 01 01 o l 01 01 n /al
1
26.690 1 33.121 1 63,3881 0 1 0 1 0 1 n /al
Medic 1 Rate Increases:
8 o% for 2013 included in budget; scheduled for Council review
consideration on November 6th
6 0% for 2014
20
nterna
Service Funds
Equipment Services, Information 2010 Actual 2011 Actual 2012 Original 2012 Amend. 2013' Variance Variance
7echnologv,Self- Insurance Budget Budget Recommend. vs. 2012 vs. 2012
Budget: Amend. Amend.
Budget Budget
Revenue 1
IExpenditu res 1
1 Net
l Endine Cash Balance
Revenue 1 1.052.499 1 1.237.771 I 1.113.055 1 1.112.000 1 1.379.500 1 267.500 4 24 06 111
'Expenditures 1 889.618 1 1.049314 1 1.249.482 1 1 1.342.200 1 1.366.600 1 24.400 1 1 82 111
Net 1 162.8811 188.2571 (136.42711 1230.20011 12.9001 243.1001 205 60%1
1Endine Cash Balance 1 1.098.5891 1.087.707 1 951.2801 857.5071 870.4071 12.900 1 1 50 11)
Revenue 4.646.197 1 5.034.510 1 5.411.800 1 5.160.000 1 5.286.000 1 126.000 I 2 44%
{Expenditures I 4.645.938 1 5.196.667 1 5.411.800 1 4.890.000 1 5.286.000 1 396.000 I 810%
1 Net 1 2591 1162.157)1 01 270.0001 01 1270.00011 10000%
Endine Cash Balance I 1.405.964 I 1.293.5011 1.293.5011 1.563.5011 1.563.5011 01 n/a
Revenue 1 6.821 1 144.395 1 59.183 1 2.350 1 76.600 1 74.250 1 3159 57%
Expenditures 1 238.540 I 152.530 1 156.108 1 155.108 1 127.200 1 127 90811 -17 99%
Net 1_1231.71911 (8,135)1 (96,925)1 (152,758)1 (50,60011 102.1581 -6688%
Fund Balance I 251.035 1 242.898 1 145.973 1 90.140 1 39.540 1 (50.6001 -56 13%
Fund 8602 Firemen's Pension
Revenue
1Exoendltures
I Net
Fund Balance
1,047,969
1,915,666
1867.697)
1,119,203
752,871
366.332
1,324,752 1 1.160,800 1,258,300 1 97,500 1 8 40 71 1
1,840,092 2,430,934 1.453.300 I_(977.634)1 -40 22 71 1
1515.340) (1.270.134) 1195.00011 1.075.134 1 -84 65 711
5.145.558 I 5.577.892 1 5.062.552 I 4.307.758 1 4.112.558 i (195.200)1 -4 53 711
Fiduciary Fu ds
Firemen's Pension
2010Actual 2011 Actual 2012 Original 2012 Amend. 2013 Variance --.6.$ Variance
Budget Budget Recommend. vs. 2012 vs. 2012
Budget Amend. Amend.
Budget Budget
1 51.621 34.5781 25.7991 24.300 22.900 11,4001 5.76 %1
1 133.173 142,586 1 151.568 1 151.500 142,500 19.0001 -5 94 %1
1 181.5521 1108.00811 1125.76911 1127.2001 1119.6001 7.600 5.97 %1
1
1 732,795 1 624.787 1 499.018 1 497.587 1 377.987 1 1119.60011 24.04 %1
21
Terry Gallagher
Police Chief
Collective Effort
Dan McKeen
City Manager
William Bloor Glenn Cutler
City Attorney or of Public Works Uhhhes
Summary C
Byron Olson
Chief Financial Officer
�c n o
n Dubuc
F Chief
Nathan West
Director or Community
Economic Development
osing Remarks
City Manager's recommended budget was developed by
staff with a goal of "current" revenues "current"
expenses in the General Fund
The work does not stop here
Near -term revenue outlook is generally flat
Costs continue to increase driven by:
Employee wages benefits
Continuing jail costs
Increased costs of compliance with various state and federal rules,
regulations and mandates
22
Recognize that change is necessary for long-term
success...we cannot continue the "status quo"
Develop adeauate reserves that can help buffer on-
going economic storms
Re-evaluate discretionary programs f r potential
consolidation p artner ship s With outside agencies
Focus on potential forreStrustwiligiPTPgr4ms and
services based onne a:emit ad jjectiveness
Regular Meetings:
o 1V06 Meeting:
Ok Public Hearing* VI Read,ing,,—
Property Tax LeV40:rdilialice
u Public Hearing on Revenue
Sources
.2, 11/20 Meeting:
Public Hearing AdOptiOth—
Property Tax Levy rdinance
Public Hearing ist
20j;3 Operatiiik,r& chpital"
Budget
12/04 Meeting:
Public Hearing &Adoption
2913 0perating &apit1
Midget
What's Next?
Schedule
Buclget,W04cshops:
o 1112713udget
*'"OeSpOnseAo,Pnblie
VOrriineritS
4:.2).iestioii Answers
2013 City Manager Recommended
Budget is available for review on the
City's website (www.citvofoa.us)
starting on October 24th•
A copy of the budget is available for
review at the Library and the City
Clerk's office.
7
23