062116 lakeport city council budget workshop presentation
TRANSCRIPT
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Budget WorkshopCity of Lakeport
Fiscal Year 2016-17
1June 21, 2016
Margaret Silveira, City ManagerDaniel Buffalo, Finance Director
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Agenda
Schedule
The document
The budget approach Highlights
Analysis
Questions
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Budget Schedule, FY 2016-17 February
Develop budgetary approach and document format
Strategic planning with Council
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
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The Document2016-17 Budget Workshop
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The Document
Ease of use
Elements
City Managers
Budget Message
Summary data Fund detail
General
Water
Sewer
CIP
Departments
Appendices
Navigableelectronically
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The Document (cont)
Navigation: Bookmarks
Table of contents
Ideal for iPad or other tablet
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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
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The Document (cont)
How to read: Funds
Revenue by source
Expenditures by category
Budget and estimated actuals
2 years projections
Department use
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The Document (cont)
How to read: Departments
Overview
Outcomes/accomplishments
Department goals/objectives
Budget detail
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Sections of Note
CM Budget Message (final draft)
City-wide summary
Per capita spending
(to be provided in final document)
CIP proposed expenditures
(to be provided in final document)
Personnel schedule (appendix)
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The Approach2016-17 Budget Workshop
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The Fundamentals
Started earlier
More collaborative
Strategic
Renewed Council priorities
Continued focus on project completion
Downtown Main Street
Bevins
Lakeshore Storm Damage Rehab
Police Department modifications
Carnegie Library ADA
Giselman water main and road rebuild
Continued emphasis on efficiencies
Service delivery enhancement/effectiveness
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Telling the story
Investments prioritized in:
Operating efficiencies and cost control
Economic development
Infrastructure and capital
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City-wide goals
Council Priorities:
1. Focus on personnel
Recruitment and retention strategies
2. Explore new revenue sources
3. Complete Lakefront strategic plan
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City-wide goals
Council Priorities:
1. Focus on personnel
Recruitment and retention strategies
2. Explore new revenue sources
3. Complete Lakefront strategic plan
4. Sidewalk policy
5. New funding for new, specific purposes
Community policing
SRO
6. Improvement to website
7. Solar
8. Giselman
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Highlights2016-17 Budget Workshop
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Highlights
Total City revenues:
$13.89 million
Total expenditures:
$20.85 million
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Highlights
Total expenditures:
$20.85 million
Personnel - $5.03 million
Operations (Materials, supplies, professional services, etc.) -$3.43 million
Debt service$6.42 million
CIP - $5.69 million
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Highlights (cont)
Personnel Changes: Admin:
Administrative Services Specialist
1 FTE, budgeted for year, expected start January 2017
Engineering:
City Engineer
To be combined with Public Works Director
Recruitment to begin in late summer
Police:
12 sworn, regular officers and SRO
12th position temporarily funded by one-time general fund resources
SRO funded by LUSD and one-time general fund resources
Public Works:
Public Works Director
Combined with City Engineer
Maintenance Worker I
Not funded in 2016-17
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Highlights (cont)
Balanced general fund
Fiscally and structurally
~$35K surplus estimated (
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Highlights (cont)
General fund
Estimated budget surplus in FY 2015-16 expected
~$388K
Savings from
Unfilled positions
Operations
Capital projects
Regular revenues relatively flat
Costs up
Personnel
13 sworn PD officers, including SRO
Labor negotiations
Pensions (lower than originally anticipated)
Health
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Highlights (cont)
Estimated budget surplus in FY 2015-16 expected
~$388K
Savings from
Unfilled positions
Operations
Capital projects
Use of surplus in 2016-17:
22
Recommended
S. Main Annexation - Planning 3,000$
Legal fees: S. Main Annexation 15,000
Hotel feasibility study 5,000Lakefront planning marketing 2,000
City mural 5,000
Funding for Carnegie Library roof/ceiling repair 25,000
LAFCO Annexation fees - Planning 5,000
CalED 101 training 1,500
Labor groups signing bonus 72,214
Legal fees: Marijuana ordinance and related work 10,000
Funding for 12th PD Officer - one year 100,000
Total use 243,714$
Use of Assigned Fund Balance
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Highlights (cont)
Use of surplus in 2016-17:
23
Recommended
S. Main Annexation - Planning 3,000$
Legal fees: S. Main Annexation 15,000Hotel feasibility study 5,000
Lakefront planning marketing 2,000
City mural 5,000
Funding for Carnegie Library roof/ceiling repair 25,000
LAFCO Annexation fees - Planning 5,000
CalED 101 training 1,500
Labor groups signing bonus 72,214
Legal fees: Marijuana ordinance and related work 10,000
Funding for 12th PD Officer - one year 100,000
Total use 243,714$
Use of Assigned Fund Balance
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Highlights (cont)
Department Share of GF
24
FY 2015-16 FY 2016-17 Variance
Recommended % Share Recommended % Share Increase (Decrease) % Change
Police 1,849,729$ 37.96% 2,006,539$ 47.01% 156,810$ 8.48%
Parks, Buildings, and Grounds 360,278 7.39% 348,760 8.17% (11,518) -3.20%
Roads and Infrastructure 762,643 15.65% 299,559 7.02% (463,084) -60.72%
Building 252,007 5.17% 251,731 5.90% (276) -0.11%
Non-Departmental 305,704 6.27% 242,519 5.68% (63,185) -20.67%
Planning 259,105 5.32% 208,639 4.89% (50,466) -19.48%
Administration 263,451 5.41% 203,181 4.76% (60,270) -22.88%
Finance and Information Technology 204,803 4.20% 155,497 3.64% (49,306) -24.07%
PW Administration and Compliance 117,397 2.41% 104,213 2.44% (13,184) -11.23%
Engineering 65,917 1.35% 89,196 2.09% 23,279 35.32%
Legislativ e 100,642 2.07% 85,460 2.00% (15,182) -15.09%
Economic Dev elopment 51,000 1.05% 77,000 1.80% 26,000 50.98%
Westshore Pool 117,191 2.41% 75,906 1.78% (41,285) -35.23%
City Attorney 97,750 2.01% 68,000 1.59% (29,750) -30.43%
Water O&M 44,929 0.92% 51,803 1.21% 6,874 15.30%
Sewer O&M - 0.00% - 0.00% - -
Housing 20,000 0.41% - 0.00% (20,000) -100.00%
CLMSD Special Projects - 0.00% - 0.00% - -
Total use 4,872,546$ 100.00% 4,268,003$ 100.00% (604,543)$
Departmental Use
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Highlights (cont)25
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
45.00%
50.00%
General Fund Use Compared
2015-16 to 2016-17FY 2015-16 FY 2016-17
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Highlights (cont)
Water enterprise strengthening
Revenues up from rate restructuring
No operating deficit
Capital projects (outside USDA)
Giselman water main
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Highlights (cont)
Sewer enterprise in stable position
Revenues up from rate restructuring
No operating deficit
Strong focus on I&I work
Several key capital expenditures Sewer main replacements
Replacement of antiquated equipment
Building reserves
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Lakeport Unified School District
2,721,606
Lake County
1,911,189
ERAF (Education Augmentation Fund)
1,281,700
City of Lakeport889,314
Lakeport Fire Protection District
636,342
Mendocino College
529,468 County Office of Education
235,240
Lake Co Vector Control
144,721
Property tax distribution28
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Recommended Appropriations:Departments
Salaries
and Loans/ Debt Capital
Name No. Benefits Operations Grants Service Outlay Total
Non-Departmental 0000 18,084$ 418,508$ -$ 6,417,399$ -$ 6,853,991$
City Council 1010 88,270 49,765 - - 1,000 139,035
Administration 1020 421,627 76,290 - - 3,950 501,867
Economic Development 1054 - 137,000 271,000 - - 408,000
City Attorney 1030 - 131,500 - - - 131,500
Finance and IT 1041 444,175 192,417 - - 7,465 644,057
Community Development:
Planning 1050 183,318 75,852 - - 1,501,551 1,760,721
Building 1051 233,242 34,590 - - 17,051 284,883
Housing 1053 - 15,000 6,000 - - 21,000
Engineering 1052 23,814 134,639 - - 1,555 160,008
Police 2010 1,644,027 386,512 - - 163,220 2,193,759
Public Works:
Administration and Com pliance 3010 624,771 13,730 - - - 638,501Streets and Infrastructure 3020 289,281 329,026 - - 1,307,503 1,925,810
Parks, Buildings & Grounds 3030 123,380 163,878 - - 275,902 563,160
Westshore Pool 3050 36,386 38,770 - - 750 75,906
Water O&M 3060 557,932 558,662 - - 864,000 1,980,594
Sewer O&M 3070 330,321 675,681 - - 1,555,246 2,561,248
CLMSD Special Projects 3071 10,750 - - - - 10,750
Total 5,029,378$ 3,431,820$ 277,000$ 6,417,399$ 5,699,193$ 20,854,790$
Expenditure Detail by Department
Uses
Fiscal Year 2016-17
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Historical Expenditures:
Departments
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Actual Actual Estimated Budget
Expenditures Expenditures Expenditures Expenditures
Name 2013-14 2014-15 2015-16 2016-17
Non-Departmental 10,314,963 223,389 2,608,520 6,853,991
Legislative 68,947 86,231 100,642 139,035
Administration 412,082 516,649 603,121 501,867
Economic Development 59,039 39,280 352,500 408,000City Attorney 168,252 150,414 151,250 131,500
Finance and IT 436,656 557,876 650,814 644,057
Community Development:
Planning 178,302 294,619 2,239,473 1,760,721
Building 127,414 146,979 278,351 284,883
Housing 154,497 195,266 236,000 21,000
Engineering 592,316 1,306,635 121,745 160,008
Police 1,737,697 2,545,949 2,086,948 2,193,759
Public Works
Administration and Compliance - - 565,933 638,501Streets and Infrastructure 990,921 890,930 2,255,627 1,925,810
Parks, Buildings & Grounds 244,802 484,980 674,678 563,160
Westshore Pool 61,341 50,604 117,191 75,906
Water 1,159,270 2,334,528 3,615,094 1,980,594
Sewer 932,629 1,702,309 5,205,092 2,561,248
CLMSD Special Projects - 18,958 10,750 10,750
Total 17,639,128$ 11,545,596$ 21,873,729$ 20,854,790$
Fiscal Year 2016-17
Departmental Expenditure History Comparison
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State general fund
5,050,484
City of Lakeport
2,054,434
State local revenue fund
1,455,224
Local public safety fund
684,811
State local health fund
684,811
State general fund
342,406
State education protection fund
342,406
Transportation fund
342,406
Sales tax distribution31
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Measure I32Fiscal Year 2016-17
Measure I: Transaction and Use Tax
2016-17
$735,674
Cost
General
Fund Share
Other
FinancingSources
Recommended
Measure IShare
Total
Funding
Main Street rev itilization $ 2,942,546 $ 110,817 $2,831,729 $ 29,330 $ 2,942,546
Carnegie Library repairs 200,000 25,000 175,000 6,617 200,000Patch truck lease 38,000 7,600 30,400 2,011 38,000General road maintenance & rebuild 1,090,810 229,958 860,852 60,863 1,090,810
Parks, bui ldings and grounds 363,160 323,760 39,400 85,690 363,160Westshore Pool 75,906 75,906 - 20,090 75,906Public Safety - Police 2,193,759 2,006,539 187,220 531,073 2,193,759
6,904,181$ 2,779,580$ 4,124,601$ 735,674$ 6,904,181$
Eligible Measure I Costs
Fiscal Year 2016-17 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, unrestric ted 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 dist inctly 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
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Westshore Pool33
(Estimated) Budget
Year Ended Year Ended Year
2015 2016 2017
Revenues
Gate fees 2,440$ 3,500$ 3,500$
Swim lessons 1,140 2,000 2,000
Concessions 1,715 1,850 1,500
Rents and contributions 8,484 16,150 9,000
Total 13,779 23,500 16,000
Expenditures
Operating 49,985 63,926 75,156
Non-operating 622 2,000 750
Total 50,607 65,926 75,906
Net income (loss) (36,828)$ (42,426)$ (59,906)$
Westshore PoolBudgeted Income Statement
Fiscal Year 2016-17
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Analysis2016-17 Budget Workshop
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AnalysisGeneral Fund35
-
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 2015-16
Estimated
2016-17
Budget
REVENUES ANDEXPENDITURESCOMPAREDGENERALFUND
Revenues
Expenditures
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AnalysisGeneral Fund
(cont)
36
-
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
REVENUECOMPOSITIONOVERTIME
GENERALFUND
Licenses, Permits, and Franchises
Other
Charges for Service
Intergovernmental
Use of Money
Fines, Forfeitures, and Penalties
Taxes
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AnalysisGeneral Fund
(cont)
37
Taxes
78%
Licenses, Permits, and
Franchises
8%
Fines, Forfeitures,
and Penalties
0%Use of Money
1%
Intergovernmental
6%
Charges for Service
2%
Other
5%
REVENUES BYCATEGORY
ESTIMATEDFY 2016-17
GENERALFUND
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AnalysisGeneral Fund
(cont)
38
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
Estimated
2016-17
Budget
General Fund Balance
Last 10 Years
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AnalysisGeneral Fund
(cont)
39
-
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 2015-16
Estimated
2016-17
Budget
EXPENDITURECOMPOSITIONOVERTIMEGENERALFUND
Capital Projects
Debt Service
Operations
Salaries and Benefits
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AnalysisGeneral Fund
(cont)
40
Salaries and Benefits
65%
Operations
32%
Debt Service
0%
Capital Projects
3%
EXPENDITURES BYUSEESTIMATEDFY 2016-17
GENERALFUND
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AnalysisCity-wide41
Taxes
26.57%
Franchise Fees
1.48%
Licenses
0.01%Permits
0.67%
Fines, Forfeitures, Penalties
0.12%
Use of Money and Property
0.65%
Other Agencies
1.78%
Federal Funding
19.92%
State Funding
7.08%Charges for Service
35.00%
Interfund Services Provided
1.35%
Other
5.36%
REVENUES BYSOURCERECOMMENDEDFY 2016-17
CITY-WIDE
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AnalysisCity-wide (cont)42
Salaries and Benefits
24.1%
Operations
16.5%
Loans/Grants
1.3%Debt Service
30.8%
CIP
27.3%
EXPENDITURES BYCATEGORYRECOMMENDEDFY 2016-17
CITY-WIDE
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AnalysisCity-wide (cont)43
General
30.66%
Special revenue
11.07%
Water service
28.77%
Sewer service
26.85%
Special assessments
2.65%
REVENUES BYACTIVITY
RECOMMENDEDFY 2016-17
CITY-WIDE
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AnalysisCity-wide (cont)44
General government
31.34%Community development
3.79%
Roads and infrastructure
5.78%
Housing and support programs
0.04%
Economic development
1.53%
Public safety
17.09%
Parks, buildings and grounds
4.98%
Water operations
15.43%
Sewer operations
20.03%
ACTIVITIES BYTYPE
RECOMMENDEDFY 2016-17
CITY-WIDE
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Fin
Questions
Discussion/Requests
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Management Team Contacts46
City ManagerMargaret Silveira
City AttorneyDavid Ruderman
Administrative Services
Director/City ClerkKelly Buendia
Finance DirectorDaniel Buffalo
Chief of Police
Brad [email protected]
Community Development
DirectorKevin Ingram
Public Works Director
(Acting)Doug Grider