062116 lakeport city council budget workshop presentation

7/25/2019 062116 Lakeport City Council budget workshop presentation

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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

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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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(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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(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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(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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(cont)

40


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


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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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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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

[email protected]

City AttorneyDavid Ruderman

[email protected]

Administrative Services

Director/City ClerkKelly Buendia

[email protected]

Finance DirectorDaniel Buffalo

[email protected]

Chief of Police

Brad [email protected]

Community Development

DirectorKevin Ingram

[email protected]

Public Works Director

(Acting)Doug Grider

[email protected]

062116 lakeport city council budget workshop presentation

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