HomeMy WebLinkAboutAgenda Packet 11/01/2011 (3)2012 Preliminary Budget ~ Revenues
November 1, 2011
Yvonne Ziomkowski, Finance Director
Today’s Agenda
2012 Citywide Revenues (including property taxes)
2012 Revenues by Fund
Use of Reserves
Next Steps
Separate Presentation on Property Taxes
2012 Citywide Revenue
“The big hurdle is going out and raising
revenue. There’s no doubt about that; it’s
an uphill battle.”
~ Terry Porter
2012 Citywide Revenue
TOTAL REVENUE
$130,781,201
2012 Citywide Revenue by Fund Type
FUND TYPE Revenues Reserves Used Total
General Fund 18,305,839$ 1,201,000$ 19,506,839$
Special Revenue Funds 5,389,280 3,179,234 8,568,514$
Debt Service Funds 774,721 14,948 789,669$
Enterprise Funds 77,081,941 10,272,284 87,354,225$
Internal Service Funds 7,930,736 573,211 8,503,947$
Fiduciary/Permanent Funds 213,416 116,684 330,100$
Govt. Capital Project Funds 5,602,375 125,532 5,727,907$
TOTAL 115,298,308$ 15,482,893$ 130,781,201$
Reserves includes savings from prior years, settlement proceeds for capital projects, as well
as $10 million in bond and loan proceeds in Enterprise Funds for planned capital projects.
Citywide Revenue by Fund Type $130,781,201
Includes
$15.5 million from
prior year savings,
bond proceeds, and
settlement money. Estimated Reserves at end of 2012:
$52 million
General Fund
14.00% Special Revenue
Funds
4.12%
Debt Service
Funds
0.59%
Permanent
Funds
0.14% Enterprise Funds
58.94%
Internal Service
Funds
6.06%
Fiduciary Funds
0.02%
Governmental
Capital Projects
Funds
4.28% Reserves Used
11.84%
Citywide Revenues by Fund Type
Citywide Revenue Sources
2012 Budget 2011 Amended 2010 Actual $ %
Taxes 14,529,007 14,736,993 14,328,261 (207,986) -1.41
Licenses & Permits 571,917 910,618 516,938 (338,701) -37.19
Intergovernmental (1)7,261,302 7,098,277 3,072,678 163,025 2.30
Fines & Forfeitures 287,000 250,000 282,154 37,000 14.80
Charges for Services 12,877,546 12,492,412 11,603,391 385,134 3.08
Utility Collection 57,256,958 54,915,959 53,936,018 2,340,999 4.26
Miscellaneous 3,380,594 3,744,023 4,001,593 (363,429) -9.71
Loans and Bonds (2)12,845,680 3,000,000 10,498,276 9,845,680 328.19
Interfund Transfers (3)6,288,304 5,184,571 5,276,609 1,103,733 21.29
Reserves Used 15,482,893 8,424,246 - 7,058,647 N/A
Total 130,781,201 110,757,099 103,515,918 20,024,102 18.08
Change 2012 vs 2011
Summary of Revenues by Sources
(1) The City has been aggressive in seeking grant funds; the increase in 2011 included a $2.6 million grant for Wireless Mobile Network.
(2) Loans and Bonds budgeted for 2010 & 2011 are from $10 million in bond proceeds received in 2010 which will be used to fund major capital
projects in Electric, Water, Wastewater, and Stormwater.
(3) The increase in interfund transfers is mostly related to capital project funding from General Fund and Economic Development Fund.
Citywide Revenue Sources
Taxes
11.1%
Licenses
& Permits
0.4%
Intergovt./Grant
s
5.6%
Fines &
Forfeitures
0.2%
Charges for
Services
9.8%
Utility
Collection
43.8%
Misc.
2.6%
Loans & Bonds
9.8%
Transfers
4.8% Reserves Used
11.8%
Citywide Revenues by Source
$130,781,201
Citywide Taxes $14,529,007
Some increases are still
subject to Council approval
Citywide Taxes $14,529,007
Sales
20%
Lodging
3%
Gas
3%
Utility
27%
REET
1%
Criminal Justice
2%
Emergency
Communications
7%
Telephone
4% Regular Levy
28%
Special Levy
3%
Other
2%
Citywide Taxes ~ $14,529,007
What Services are Supported by Taxes?
Public Safety &
Criminal Justice
63%
Comm. & Econ.
Devel.
2%
Public Works
&Eng. 10%
Park & Recreation
16%
Administrative/
Finance Services
7%
Agency Support
.45% 2005 GO Bond
1.5%
Revenues by Fund
GENERAL FUND
$19,506,839
Includes $1.2M
from prior year savings
for capital projects
General Fund $19,506,839
2012 Use of $300K BTOP
Reserves $1.2M: $250K Police Remodel
$500K Waterfront Development
$103K Security Cameras matching funds
$48K Nice Program
General Fund Revenue Analysis by Source
2012 2011
Budget % Budget %
Taxes 11,462,190 58.76 10,874,534 60.39
Licenses & Permits 466,917 2.39 360,397 2.00
Intergovernmental 795,016 4.08 805,599 4.47
Charges for Services 5,026,946 25.77 4,921,593 27.33
Fines & Forfeitures 287,000 1.47 287,000 1.59
Miscellaneous 146,570 0.75 212,011 1.18
Transfers from Other Funds 121,200 0.62 131,200 0.73
Reserves Used (Excess) 1,201,000 6.16 415,000 2.30
Total Revenue 19,506,839 100.00 18,007,334 100.00
General Fund Taxes Revenues
Taxes
58.8%
Intergovt
4.1%
Licenses/
Permits
2.4%
Interest
0.4%
Charges for
Services
25.8%
Fines/Forfeitures
1.5% Transfers
0.6%
Misc.
0.4%
Reserves
6.2%
General Fund Revenue Sources ~ $19,506,839
Property Taxes
32%
Sales Taxes
25%
Utility Taxes
34%
Telephone
5%
Criminal
Justice
2%
Other
2%
General Fund Taxes ~ $11,462,190
Includes
$1.2M
from prior
year savings
Utility Taxes $3,937,634
Utility Tax Sources
2012 Budget 2011 Amended $%
Electric 2,045,909$ 1,965,820$ 80,089$ 4.1%
Water 536,430 511,270 25,160 4.9%
Wastewater 679,700 656,920 22,780 3.5%
SW Collections 222,595 224,750 (2,155) -1.0%
Transfer Station 395,000 380,000 15,000 3.9%
Stormwater 58,000 58,080 (80) -0.1%
3,937,634$ 3,796,840$ 140,794$ 3.7%
Variance 2012 vs. 2011
ASSUMPTIONS:
• Some rate increases in Electric & CSO
• Weather factor for Electric Utility
• No increase in customer base
Utility Rates & General Fund Utility Taxes
Utility rates directly impact General Fund revenues
through utility taxes
At this time, only the CSO rate changes have been
approved by Council
General Fund revenues for utility taxes are subject to
Council’s approval of utility rates
Electric Utility rates yet to be determined
Could affect the $51,000 transfer from General Fund to
Electric Utility for return of utility taxes
Utility Taxes $3,937,634
Electric
52%
Water
14%
Wastewater
17%
SW Collections
6%
Transfer Station
10%
Stormwater
1%
Utility Taxes by Fund
Over half of all utility tax
revenue is collected
from the Electric Utility
Property Taxes $4,114,905
General Fund $3,632,606
Street $482,299
2012 Special Property Tax Levy
2012 2011
Sr. Center/Fire Hall Bond $121,600 $391,400
$0.08/$1,000 AV
$7.16 per capita
Payments will end in 2012
$30K in reserves will be used
Library Bond $286,400 $280,600
$0.17/$1,000 AV
$15.01 per capita
Payments will end in 2015
$408,000 $672,000
Sales Tax $2,860,000
Increase for Nippon project - $50,000
Based on YTD actual sales tax revenue
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
Sales Tax
Sales Tax Components
Total
Sales Tax
Rate
8.40%
1.00% City Portion
6.50% State Portion
0.60% Clallam Transit
0.10% Criminal Justice
0.10% Emergency Communications
0.10% Clallam County Mental Health
8.40% TOTAL
City receives: 0.84%
County receives: 0.15%
State receives: 0.01%
City receives 10% of the
sales tax collected within
the City limits
Sales Tax by Sector $2,860,000
ASSUMPTIONS:
• No increase in retail sales
• Slight decrease in sales taxes
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
2006 2007 2008 2009 2010 2011 YTD
Other Services
Retail
Automotive/Gas
Wholesale
Construction
Other Taxes $1,031,950
2012 2011
Budget Amended $%
Utility Taxes - Non-City Utilities 48,900 48,900 - 0%
Criminal Justice Sales Tax 250,000 245,000 5,000 2%
Leasehold Taxes 130,000 130,000 - 0%
Gambling Taxes 30,000 30,000 - 0%
Telephone Taxes 550,000 619,000 (69,000) -11%
Other Taxes 23,050 23,050 - 0%
TOTAL Other Taxes 1,031,950 1,095,950 (64,000) -6%
OTHER TAXES
Variance
Charges for Services $5,026,946
Interfund Charges (Internal charges to departments) $4,528,924
Miscellaneous Charges (External charges to customers):
Planning $ 75,400
Police $ 15,750
Public Works $ 3,000
Parks & Rec. $390,612
Fire $ 11,700
Finance $ 1,560
Over 90%
of the General Fund’s charges
for services are paid by other
City funds
Licenses & Permits $466,917 Increased $107K (30%) from
2011, mostly related to two
large building projects which
will be permitted in 2012.
ASSUMPTIONS:
• Building permit revenue of $400,000 from Nippon in 2011 (revenue proposed for Waterfront
Development project in 2012)
•Construction permit revenue remains flat with the exception of two large projects in 2012 $85K
• Increase in telecable franchise fees of $15K
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
Building Telecable Police Planning Other
Intergovernmental $214K
0
50
100
150
200
250
300
Th
o
u
s
a
n
d
s
Intergovernmental ~ Liquor Profits
Liquor Board Profit Liquor Excise Tax
• 11% decrease in state-shared revenues from liquor sales
• May be decreased further by State and initiatives
Intergovernmental ~
Grants $470K
0
50
100
150
200
250
300
350
400
450
Th
o
u
s
a
n
d
s
Intergovernmental ~ Grants
Direct Federal Indirect Federal State
Other Intergovernmental Revenues Include:
• Law Enforcement Services $ 23K
• OPNET Wage Reimbursement $ 40K
• COPS grants $291K
ASSUMPTIONS:
• Some grants will sunset
• Decrease in Pool District
revenues, from $71K to $26K
Fines & Forfeitures $287,000
Municipal Court Fines $260K
Parking Ticket Penalties $ 27K
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
Fines & Forfeitures
Parking Ticket Penalties Municipal Court Fines
Interest $76,990
Interest is budgeted $77K (46%) lower
than 2011 due to a continuing
unfavorable investment environment.
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
Interest Revenue
No Proposed Fee Increases
SPECIAL REVENUE FUNDS
$8,568,514
Includes $2.3 million
from restricted
settlement proceeds
and $900K from prior
year savings
Lodging Tax $470,150
Reserves designated for capital
$50K
Reserves as of Dec. 2012 $171K
ASSUMPTIONS:
• $4,500 decrease in lodging revenue based on lower projections
•Anticipated decrease of $4K in interest revenue as reserves are used for capital in 2010 & 2011
Lodging Tax Fund
Summary of Revenues and Expenditures
Fund Department Account Number
Lodging Tax City Manager 101-1430
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Taxes 481,304 485,136 474,500 460,662 470,000 (4,500) (0.95)
Interest on Investments 6,037 951 4,144 229 150 (3,994) (96.38)
Total Revenues 487,341 486,087 478,644 460,891 470,150 (8,494) (1.77)
Street Fund $1,800,197
Street Fund
Departmental Summary
Fund Department Account Number
Street Public Works & Utilities 102-7230
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Property Taxes 482,299 482,299 482,299 482,299 482,299 - -
Motor Vehicle Fuel Taxes 417,035 417,167 415,507 404,878 403,542 (11,965) (2.88)
Interest on Investments 16,077 10,958 15,681 10,136 7,056 (8,625) (55.00)
Grants 17,211 69 - - - - N/A
Permits 4,400 - 5,000 - 5,000 - -
Judgments/Settlements 7,886 210 5,000 7,600 5,000 - -
Miscellaneous 3,807 709 300 1,700 300 - -
Support from Utilities & Engineering Charges
(Operations) 105,139 516,805 475,770 476,770 437,000 (38,770) (8.15)
Support from General Fund (Operations) 223,800 170,000 166,000 166,000 290,000 124,000 74.70
Support from SW Collections Fund (Street Sweeper) 125,000 125,000 150,000 150,000 150,000 - -
Total Revenues 1,402,654 1,723,217 1,715,557 1,699,383 1,780,197 64,640 3.77
Use of Reserves in 2012
$20K
Reserves as of Dec. 2012
$203K
Gas Taxes
18
19
20
21
22
23
24
25
200,000
250,000
300,000
350,000
400,000
450,000
500,000
Gas Taxes ~ $403K
Per Capita ~ $21.15
Tax Amount $ Per Capita
REET 1 & 2 $244,747
Real Estate Excise Tax #1 Fund
Summary of Revenues and Expenditures
Fund Department Account Number
Real Estate Excise Tax Public Works & Utilities 105-7840
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Taxes 125,756 113,710 120,000 120,000 120,000 - -
Interest on Investments 8,768 7,482 9,128 3,158 2,191 (6,937) (76.00)
Total Revenues 134,524 121,192 129,128 123,158 122,191 (6,937) (5.37)
Real Estate Excise Tax #2 Fund
Summary of Revenues and Expenditures
Fund Department Account Number
Real Estate Excise Tax Public Works & Utilities 160-7841
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Taxes 125,756 113,710 120,000 120,000 120,000 - -
Interest on Investments 4,070 4,120 4,408 3,685 2,556 (1,852) (42.01)
Total Revenues 129,826 117,830 124,408 123,685 122,556 (1,852) (1.49)
Use of reserves in 2012 $64K
Reserves as of Dec. 2012 $50K
Use of reserves in 2012 $90K
Reserves as of Dec. 2012 $22K
Economic Development $325,581
Use of Reserves in 2012 $2.5 million
(For planned capital projects using settlement proceeds and shoreline development)
Reserves as of Dec. 2012 $2.1 million
(Over $1.7 million of reserves is restricted for specific purposes)
Economic Development Fund
Summary of Revenues and Expenditures
Fund Department Account Number
Economic Development Community & Economic Development 103-1511
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Interest on Investments 129,508 106,286 113,787 90,508 60,581 (53,206) (46.76)
Support from Electric Utility Rural Econ. Dev. Fund 25,000 25,000 25,000 25,000 25,000 - -
Support from Electric Fund 60,000 40,000 40,000 40,000 60,000 20,000 50.00
Support from Water Fund 30,000 30,000 30,000 30,000 30,000 - -
Support from Wastewater Fund 30,000 30,000 30,000 30,000 30,000 - -
Housing Rehabilitation Fund (Façade) 115,992 - - - 120,000 120,000 N/A
Support from Community Development Grants Fund 37,444 - - - - - N/A
Total Revenues 427,944 231,286 238,787 215,508 325,581 86,794 36.35
Cultural Resources $59,183
Use of Reserves in 2012 $97K
Reserves as of Dec. 2012 $138K
Cultural Resources Fund
Summary of Revenues and Expenditures
Fund Department Account Number
Cultural Resources Community & Economic Development 106-1512
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Intergovernmental & Environmental Services 4,225 380 - - - - N/A
Interest on Investments 8,056 6,441 8,435 3,720 2,503 (5,932) (70.33)
Judgments and Settlements 280,000 - 140,000 140,000 - (140,000) (100.00)
Support from Wastewater (CSO Project) - - - - 56,680 56,680 N/A
Total Revenues 292,281 6,821 148,435 143,720 59,183 (145,932) (98.31)
PenCom $2,414,027
Use of Reserves in 2012 $220K
(to stabilize user fees)
Reserves as of Dec. 2012 $377K
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Sales Tax 725,648 741,084 700,000 700,000 700,000 - -
Intergovernmental:
*Agency User Fees 445,967 446,393 470,198 470,198 470,198 - -
Enhanced 911 Program 9,393 10,482 15,000 20,688 25,000 10,000 66.67
911 Revenue 502,279 500,000 663,000 663,000 663,000 - -
Capital funding from Reserves 209,423 166,250 - 336,446 297,700 297,700 N/A
Interfund Charges (City User Fees) 252,476 252,476 252,476 252,476 252,476 - -
Interest on Investments 13,713 8,984 10,364 8,647 5,603 (4,761) (45.94)
Other Revenues 2,042 - 50 50 50 - -
Total Revenues 2,160,941 2,125,669 2,111,088 2,451,505 2,414,027 302,939 14.35
PA Housing Rehab $76,223
Use of Reserves in 2012 $253K
Reserves as of Dec. 2012 $ 2K
PA Housing Rehab Project Fund
Summary of Revenues and Expenditures
Fund Department Account Number
PA Housing Rehab Project Finance 172-2310
Variance
2011 2012 vs.
2009 2010 2012 2011 Budget
Actual Actual Budget Amended Budget Amount Percent
Revenues
Intergovernmental 151,580 62,367 387,633 860,037 27,596 (360,037) (92.88)
Interest on Investments 10,562 6,559 11,294 10,391 8,327 (2,967) (26.27)
Principal Payment 88,610 103,474 188,600 73,600 40,000 (148,600) (78.79)
Miscellaneous 600 7,311 300 300 300 - -
Total Revenues 251,352 179,711 587,827 944,328 76,223 (511,604) (87.03)
Misc. Special Revenue Funds
Electric Utility Rural Economic Dev. $ 50,000
Firearms Range $ 9,877
Drug Task Force $ 5,175
Reserves at end of 2012
$96K
$54K
$ 7K
DEBT SERVICE FUNDS
$789,669
Debt Service Funds $774,721
Special (Voted) Levy $454,827
Senior Center/Fire Hall $167,898
Matures 11/2012
Property Taxes
Library $286,929
Matures 11/2015
Property Taxes
Councilmanic Bonds $319,894
WUGA $251,534
Utilities & GF transfers
Property Acquisition $ 68,360
Plus $13K from reserves
Parking tax and interest revenue
In the final budget,
reserves of $30K will
be used to reduce the
Senior Ctr. Special Levy
Total reduction in
reserves for Debt
service Funds is $45K
ENTERPRISE FUNDS
$87,354,225
Includes $10.2 Million
mostly from loan and bond
proceeds for capital projects.
Enterprise Funds
Number of Accounts:
Electric 10,570
Water 8,272
Wastewater 7,591
SW Collection 7,861
2012 Rate Increases:
CSO rates $2.50 per month (from $17.60 to $20.10/mo.)
Electric rates an average 6%
Transfer Station – some retail rates
No rate increases in any other utilities
Enterprise Funds $87,354,225
2012 2011
Budget Amended $%
Licenses & Permits 100,000$ 81,000$ 19,000$ 23%
Intergovt.3,229,736 3,772,058 (542,322) -14%
Charges for Services 57,256,958 54,915,959 2,340,999 4%
Interest Revenue 655,432 942,993 (287,561) -30%
Misc.1,064,630 1,451,169 (386,539) -27%
Loans and Bonds 12,845,680 3,000,000 9,845,680 328%
Contributions (other funds)1,338,505 991,487 347,018 35%
Construction Contributions 591,000 - 591,000 N/A
Reserves Used 10,272,284 4,179,546 6,092,738 146%
Total Revenues 87,354,225$ 69,334,212$ 18,020,013$ 26%
Variance
Summary of Revenues by Sources
Enterprise Funds $87,354,225
Licenses & Permits
0.1% Intergovt.
3.7%
Charges for Services
65.5%
Interest Revenue
0.8% Misc.
1.2%
Loans and Bonds
14.7% Contributions
(other funds)
2.0%
Construction
Contributions
0.7%
Reserves Used
11.8%
Revenue by Source
Includes $10.3
million from
reserves (mostly from
loans & bond proceeds)
Enterprise Funds $87,354,225
Includes $10.3
million from
reserves (mostly from
loan & bond proceeds)
Electric
44.5%
Electric
Conservation
1.8%
Water
6.6%
Water Treatment
Plant
0.1%
Wastewater
22.7%
Solid
Waste
Collection
3.7%
Solid Waste
Transfer
Station
6.1% Stormwater
0.9%
Medic I
1.7%
Reserves
11.8%
Revenue by Fund
Estimated reserves
$35.3 million
Electric $41,546,722 Includes $2.6 million
reserves from bond issue
for capital projects
Grants & Bonds
6.2%
Residential
23.3%
Commercial
13.9%
Industrial
42.5%
Contributions
1.4%
Reserves
6.3%
Interest & Other
6.3%
Electric Revenue
Estimated reserves
$6.9 million
Water $8,984,829 Includes $3.2 million
mostly from bond issue
for capital projects
Grants & Bonds
0%
Residential
38%
Commercial
17%
Interest
1%
Reserves
36%
Transfers
3%
Water Resale &
Other
5%
Water Revenue
Estimated reserves
$2 million
Water Treatment Plant $258,529
Only revenue source is investment interest
Down $61K (40%) from 2011
Estimated reserves
$7.7 million
Wastewater $23,385,571 Includes $3.6 million
reserves from loans
and bonds
for capital projects
Residential
14.6%
Commercial
6.0%
Interest
0.7% CSO
8.3%
Bonds/Loans
54.9%
Other revenues
0.2%
Reserves
15.3%
Wastewater Revenue Sources
Estimated reserves
$9.6 million
Solid Waste Collections $3,558,906
Includes $315K
from prior savings
for rate stabilization Operating/other
6%
Weekly
35%
Bi-weekly
22%
Commercial
26%
Interest
2% Reserves
9%
SW Collections Revenue Sources
Estimated reserves
$2.6 million
Transfer Station $5,446,222 Includes $80K
from prior savings
for rate stabilization
Self Haulers
24%
Commercial
50%
Recycling/compost
2%
City of PA
19%
Interest
1%
Other
2%
Reserves
2%
SW Transfer Station Revenue Sources
Estimated reserves
$4.9 million
($3.5 is Landfill Post-
Closure reserves)
Stormwater $1,244,298 Includes $463K
from grant proceeds
for capital projects
Operating
Revenue
57.2%
Interest
& other
0.8%
Grants
4.8%
Reserves
37.2%
Stormwater Revenue Sources
Estimated reserves
$334K
Medic I $1,499,520
General Fund is
increasing support
by $16K
Ambulance
34%
Other
1%
Transfers
26%
Utility Chgs for
Service
39%
Medic I Revenue Sources
Estimated reserves
$45K
INTERNAL SERVICE FUNDS
$8,503,947
Includes $573K
from prior year
savings
Internal Service Funds $8,503,947
Includes $573K reserves
• Equipment reserves $518K
• Restricted savings $55K
for capital projects
Equipment
Services
22%
Information
Technology
15% Self-Insurance
63%
Internal Service Funds $8,503,947
Equipment Services $1,842,665
Includes $518K from prior savings
Operating charges $758K
Replacement charges $237K
Information Technology $1,249,482
Includes $55K from prior savings
Includes $332K for capital
Self-Insurance $5,411,800
11% AWC medical rate increase
7.6% decrease AWC dental
7.3% increase AWC vision
7.3% Teamster medical rate increase
5% Teamster dental rate decrease
Reserves at end of 2012
$4.1 million
Reserves at end of 2012
$714K
Reserves at end of 2012
$1.3 million
Other Funds
Permanent Funds $187,617
Esther Webster Trust Fund $184,355
GF support same as 2011 ($25K)
Donations down 12% to $115K
Cemetery Endowment $3,262
Fiduciary Fund
Firemen’s Pension $25,799
Plus $126K from reserves
Revenue from interest and fire insurance premium
Revenue from interest down $6K, or 51%
Reserves at end of 2012
$679K
Reserves at end of 2012
$382K
Reserves at end of 2012
$490K
Use of Prior Year Savings/Resources
$15,482,893
“The highest use of capital is not to
make more money, but to make money
do more for the betterment of life.”
~ Henry Ford
General Fund (various projects) $1,201,000
Special Revenue Funds:
Street $ 20,000
REET 1 &2 (street projects) $ 20,912
PA Housing Rehab. $ 253,077
Economic Dev. (capital projects, harbor planning) $2,511,452
Cultural Resources (operations) $ 97,301
PenCom (user fee stabilization) $ 220,053
Electric Utility Rural Econ. Dev. $ 46,593
Debt Service Funds:
LTGO Bond (debt svc. on property acquisition) $ 18,531
Final Budget - UTGO Bond $ 45,000
Sources of reserves include
grants, prior year savings, &
settlement proceeds. Remaining
Reserves
$4.2M
$ 72K
$ 2K
$138K
$377K
$759K
Use of
Reserves
$203K
$2.1M
$ 96K
$5K
Capital Projects Funds:
CIP (capital projects) $125,532
Internal Service Funds:
Equipment Services (capital outlay-vehicles) $517,913
IT (capital outlay) $ 55,298
Other Funds:
Firemen’s Pension (medical reimbursement) $125,532
Sources of reserves include bond proceeds, prior
year savings, & settlement proceeds.
Remaining
Reserves
$811K
$4.1M
$714K
$491K
Use of
Reserves
Enterprise Funds:
Electric (construction projects) $6.1M
Water (construction projects) $3.4M
Wastewater (construction projects) $17.2M
SW Collections (rate stabilization) $ 40K
Transfer Station (rate stabilization) $80K
Stormwater (construction projects) $462K
Sources of reserves include bond
proceeds, prior year savings, &
settlement proceeds.
Remaining
Reserves
$ 6.9M
$ 2.0M
$ 9.6M
$ 2.6M
$ 4.9M
$ 334K
Use of
Reserves
Citywide Focus
Continued conservative approach to revenues
Focusing on Sustainability
Planned use of Reserves for Capital Projects
NO major fee or tax increases
Future Concerns
Initiatives
Resistance to tax and fee increases
Recovering costs
Sustainability of revenue sources to allow continued
service levels
Major grants will end
Health care costs
PERS increases
Union negotiations
State & County budget reductions
Funding for Street improvements
Next Steps
“I’d like to think the actions we take
today will allow others in the future to
discover the wonders of landscapes we
helped protect, but never had the
chance to enjoy ourselves.”
~ Annie Leibovitz
Looking Forward
Tonight
Conduct Public Hearing on Revenue Sources and Property Taxes
November 3
Budget Workshop
November 15
Continue Public Hearing from November 1 - Expenses
Adopt Property Tax Ordinance & Resolution
Continue Public Hearing on Budget to December 6
First reading of 2012 Budget ordinance
December 6
Continue Public Hearing from November 15
Consider Adoption of 2011 Amended Budget and 2012 Budget
QUESTIONS?