060215 lakeport city council - budget workshop presentation

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Budget WorkshopCity of Lakeport

Fiscal Year 2015-16

1June 2, 2015

Margaret Silveira, City Manager Daniel Buffalo, Finance Director



Agenda

Schedule

The document

The budget approach Highlights

Analysis

Questions

2



Budget Schedule, FY 2015-16

February Develop budgetary approach and document format

March

Goal setting with Council

April

Distribute budget instructions and workbooks to departments Schedule first round of meetings between CM and departments

First round department budget meetings

May

Second round budget meetings

Develop CM budget message and document draft June

Budget hearings

Final revisions

Document finalization

Adoption

3



The Document2015-16 Budget Workshop

4



The Document

Executive format

Elements

City Manager’s

Budget Message

Summary data Fund detail

General

Water

Sewer

CIP

Departments

Appendices

Navigableelectronically

5



The Document (cont)

Navigation: Bookmarks

Table of contents

Ideal for iPad or other tablet

6



The Document (cont)

Content: Items presented by major category

Revenue

Taxes

Charges for service

Grants/subventions Expenditures

Salaries and benefits

Operations

Loans/grants

Debt service

Capital outlay

7



The Document (cont)

How to read: Funds

Revenue by source

Expenditures by category

Budget and estimated actuals

2 years projections

Department use

8



The Document (cont)

How to read: Departments

Overview

Outcomes/accomplishments

Department goals/objectives

Budget detail

9



Sections of Note

CM Budget Message (final draft)

City-wide summary

Per capita spending

CIP proposed expenditures

Personnel schedule (appendix)



The Approach2015-16 Budget Workshop

11



Telling the story

Investments prioritized in:

Operating efficiencies and cost control

Economic development

Infrastructure and capital



City-wide goals

1. Goal #1: Maintain strong Council/staff relations andencourage leadership development.

2. Goal #2: Strengthen community and regionalinvolvement.

3. Goal #3: Establish and promote effective public

outreach efforts.

4. Goal #4: Enhance activities and programs to supportlocal and regional economic development.

5. Goal #5: Focus efforts on infrastructure improvements.

14



Council Projects and

Objectives for 2015-161. Complete Lakefront Strategic Plan

2. Complete Annexation of South Main Street and SodaBay Road

3. Retain authorized police staffing and resubmission ofSRO grant

4. Continue road projects as funds are available

5. Increase Neighborhood Watch and other community

programs

15



Highlights2015-16 Budget Workshop

16



Highlights

Total City revenues:

$18.19 million

Total expenditures:

$20.90 million

Balanced general fund

Strengthening enterprise funds

Strong focus on:

cost control

project execution

economic development

17



Highlights (cont)

Infrastructure and capital

Roads:

$2.52 million

Includes $1.9 million ($2 million total project cost) for Downtown Main Street

Infrastructure

$7.98 million

Completion of remaining USDA water and sewer projects

Vehicles and equipment

$400,277

Personnel

Filling vacant positions

Restoring public safety staffing to an optimal level

18



Highlights (cont)

General fund

Estimated budget surplus in FY 2014-15 expected

Savings from

unfilled positions (approx. $250K)

Operations (~$122K)

Capital projects (~$100K)

Regular revenues relatively flat

Costs up

Pensions

Health

19



Highlights (cont)

Water enterprise strengthening

Revenues up from rate restructuring

No operating deficit

Capital projects (outside USDA)

Giselman water main

20



Highlights (cont)

Sewer enterprise in stable position

Revenues up from rate restructuring

No operating deficit

Several key capital expenditures

Sewer main replacements Replacement of antiquated equipment

Building reserves

21



Per capita spending22

City of County of State ofEntity Lakeport Lake California

(Population) 4,728 64,759 38,357,121

Activity

Police services 356.70$ 140.32$ 233.55$

Public safety - other -$ 335.55$ -$

Roads 168.79 - -

Parks and recreation 68.36 22.82 -

General government 198.55 161.33 109.75

Education - 2.98 1,184.74

Other 12.68 15.41 957.47 Total per capita spending 805.08$ 678.41$ 2,485.51$

Per Capita Spending

General Fund (Discretionary)

44%

0%21%

8%

25%

0%2%

Discretionary Governmental

Activities

Police services

Public safety - other

Roads

Parks and recreation

General government

Education

Other



Property tax distribution23

Lakeport Unified SchoolDistrict

2,633,251

Lake County1,849,144

ERAF (Education

Augmentation Fund)1,240,091

City of

Lakeport

860,443

Lakeport Fire ProtectionDistrict615,684

Mendocino College512,279

County Office ofEducation

227,603

Lake Co Vector Control140,023



Sales tax distribution24

State general fund

5,344,107

City of

Lakeport

2,173,874

State local revenuefund

1,539,827

Local public safetyfund

724,625State local health fund

724,625

State general fund362,312

State educationprotection fund

362,312

Transportation fund

362,312



Measure I25

Fiscal Year 2015-16

Measure I: Transaction and Use Tax

2015-16

$730,893

CostGeneral

Fund Share

Other

Financing

Sources

Recommended

Measure I

Share

Total

Funding

Beach Street Overlay $ 8,000 $ 8,000 $ - $ 4,568 $ 8,000Valley gutter at Lakeport Blvd and S. Main 8,000 8,000 - 4,568 8,000Eleventh Street - dig-outs, crack repair, 20,000 20,000 - 11,420 20,000Free standing roof for fuel pumps 10,000 10,000 - 5,710 10,000Roof on sign room 6,500 6,500 - 3,712 6,500Tazers 12,000 12,000 - 6,852 12,000Patch truck - lease 60,000 60,000 - 34,261 60,000General road maintenance 890,624 755,640 134,984 431,477 890,624Parks, bui ldings and grounds 313,573 299,173 14,400 170,830 313,573Westshore Pool 117,191 100,691 16,500 57,495 117,191

1,445,888$ 1,280,004$ 165,884$ 730,893$ 1,445,888$

Eligi ble Measure I Costs

Fiscal Year 2015-16 Recommended Uses

and Projects

Measure I, passed by a simple majority (50% plus 1) of Lakeport voters in November of 2004, is a general (unrestricted)

transaction and use tax. A general, unrestricted tax is one that can be used to fund any program, function, service, or

project at the discretion of the City Council. It is not a special, restricted tax, which would require approval of two-thirds of

the voting public. Measure J, passed in conjunction with Measure I, was a distinct ly separate, advisory measure indicating

the voting public's preference for the use of Measure I proceeds. The language for the two ballot measure was as follows:

Ballot Measure “I”:

“Shall the City of Lakeport enact a one-half cent sales tax for City facilities, services and programs?”

Advisory Measure “J”:

“If Measure “I” is approved , should the proceeds fund repair and maintenance of City streets, park and community service

facilities, and expand public services and programs?”

Estimated Revenue

Measure I: Transaction and Use Tax



Westshore Pool26

(Estimated) Budget

Year Ended Year Ended Year

2014 2015 2016

Revenues

Gate fees 4,115$ 2,000$ 4,000$

Swim lessons 1,140 1,000 2,000

Concessions 1,748 250 1,500 Rents and contributions 8,075 3,800 9,000

Donations - - -

Total 15,078 7,050 16,500

Expenditures

Operating 50,663 65,568 108,941

Non-operating 10,676 - 8,250

Total 61,339 65,568 117,191

Net income (loss) (46,261)$ (58,518)$ (100,691)$

Westshore Pool

Budgeted Income StatementFiscal Year 2015-16



Analysis2015-16 Budget Workshop

27



Analysis – General Fund28

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

2010-11 2011-12 2012-13 2013-14 2014-15Estimated

2015-16Budget

REVENUES AND EXPENDITURES COMPARED

GENERAL FUND

Revenues

Expenditures



Analysis – General Fund

(cont)

29

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

REVENUE COMPOSITION OVER TIME

GENERAL FUND

Licenses, Permits, and Franchises

Other

Charges for Service

Intergovernmental

Use of Money

Fines, Forfeitures, and Penalties

Taxes




(cont)

31

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

General Fund Balance

Last 10 Years




(cont)

32

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

2010-11 2011-12 2012-13 2013-14 2014-15

Estimated

2015-16

Budget

EXPENDITURE COMPOSITION OVER TIME

GENERAL FUND

Capital Projects

Debt Service

Operations

Salaries and Benefits




(cont)

33

Salaries and

Benefits

63%

Operations

29%

Debt Service0%

Capital Projects8%

EXPENDITURES BY USE

ESTIMATED FY 2015-16GENERAL FUND



Analysis – City-wide34

Taxes

23%

Franchise Fees

1%

Licenses

1%

Permits1%

Fines, Forfeitures,

Penalties

0%

Use of Money andProperty

1%

Other Agencies

1%

Federal Funding

38%

State Funding

5%

Charges for Service

28%

Other

1%

REVENUES BY SOURCE

RECOMMENDED FY 2015-16CITY-WIDE



Analysis – City-wide (cont)35

Salaries and Benefits

23%

Operations

16%

Loans/Grants2%

Debt Service

7%

CIP52%

EXPENDITURES BY CATEGORY

RECOMMENDED FY 2015-16CITY-WIDE



Fin

Questions

Discussion/Requests

Next meeting

36



Management Team Contacts37

City ManagerMargaret Silveira

263.5615, ext 32

City Clerk

Janel Chapman263.5615, ext 12

City AttorneyDavid Ruderman

263.5615. ext 44

Administrative Services

DirectorKelly Buendia

263.5615, ext 30

Finance DirectorDaniel Buffalo

263.5615, ext 16

Chief of Police

Brad Rasmussen263.5615, ext 13

Community Development

DirectorKevin Ingram

263.5615, ext 11

Public Works DirectorMark Brannigan

263.263.3578, ext 104

060215 lakeport city council - budget workshop presentation

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