HomeMy WebLinkAboutStaff Report 5.C 5/19/2014(i)
Agenda Item #5.0
DATE: May 19, 2014
TO: Honorable Mayor and Members of the City Council through City Manager
FROM: William Mushallo, Finance Director
SUBJECT: Consideration of Preliminary FY 2014-2015 City of Petaluma Budget, Adoption
of City Budget Resolutions, and First Reading of FY 2014-2015 City
Appropriations Ordinances.
RECOMMENDATION
It is recommended that the City Council consider the preliminary FY 2014-15 budgets, Adopt
Resolutions authorizing the FY 2014-15 Budget (Attachments 1-5), and Introduce (First
Reading) FY 2014-15 Appropriations Ordinances (Attachments 6-10).
BACKGROUND
The City Charter requires that the annual budget be prepared and submitted by fund, department
and debt repayment and approved at the same time as its appropriations ordinances. The Charter
further requires that the proposed budget be presented to the City Council by the first Monday in
May; for this year, May 5, 2014.
In order to present a balanced budget, departments were instructed to maintain budgets for
services and supplies flat year over year. Salaries and benefits were calculated by the Finance
Department and provided to departments. The draft budget was reviewed by the City Council at
a workshop on May 12, 2014. Staff presented and discussed the proposed fiscal year 2014-15
budget and sought Council input and guidance No recommendations for changes were made.
DISCUSSION
On May 5, 2014, pursuant to the City Charter, the preliminary budget was presented to the City
Council and a budget workshop was set for, and held on, May 12, 2014. The proposed budget
was also scheduled for consideration and action at the City Council's May 19 and June 2, 2014
meetings.
Agenda Review: ^ /
City Attorney Finance Dir for y Manages Y--�
i
The total recommended budget for FY 2014-15, all funds, including the City Acting as Successor
Agency to the Former PCDC and the City Acting as Housing Successor, is $201,067,862. This
amount represents all funds of the City and their major components; operations, capital
improvements, debt service and transfers.
As presented, the preliminary General Fund budget recommended for FY 2014-15 is
$39,538,513. General Fund expenditures are increasing by approximately $2.6 million or 8% in
the upcoming fiscal year. Salaries are expected to increase approximately $1.4 million due
primarily to an increase of $800k of previously directed salaries placed back into the General
Fund and allocated through the updated cost allocation plan. Most of this increase will be
recovered through the allocations to departments. $200k was added to the City Attorney's
budget to reflect a full year's salary for the two assistant city attorney positions. $100k was
added to Police part time salaries and will be offset by revenues anticipated from the Graton
Rancheria Casino. $100k was added to fund a previously unfunded Fire position. The
remaining increase was due to the conversion of the Human Resources Manager to Human
Resources Director, part time resources added to Economic Development, and anticipated step
increases city-wide. Benefits are expected to increase by approximately $1.0 million. This is
due to an increase in PERS cost of $500k related to higher rates — Miscellaneous from 14.49% to
15.99% and Safety from 37.74% to 39.83%. Intra -governmental charges are increasing
approximately $200k due mainly to greater Risk Management costs. As well, the recommended
budget includes the following full-time staffing additions:
1 Human Resources Director (upgraded from the Human Resources Manager position)
1 Environmental Services Technician (from part-time to full-time)
1 Maintenance Supervisor (to be promoted from Sr. Mechanical Technician)
The City Manager's Budget Message at the beginning of the budget document provides a
comprehensive overview of the proposed budget as it was presented to the City Council on May
12, 2014.
Following Council deliberation on May 19, 2014, it is recommended that the City Council
approve the budget by resolution and provide for the first reading of the FY 2014-15 City
appropriations ordinances. A resolution is required by City Charter to adopt the City's annual
budget. Ordinances presented at the same time are required to appropriate funds for the fiscal
year. The appropriations ordinances, if approved, would have their first reading and introduction
at this meeting and would be adopted upon second reading at the next regular Council meeting
on June 2, 2014.
FINANCIAL IMPACTS
The estimated beginning fund balance for all funds is $111,771,860. The total budget for the
City, City Acting as Successor Agency and City Acting as Housing Successor, including
transfers, is $201,067,862. The budget is balanced by revenues and transfers in of $169,510,258.
This will result in an estimated ending balance, all funds, of $80,214,256.
2
ATTACHMENTS
1.
Resolution Adopting
FY 2014-2015 General Fund Budget
2.
Resolution Adopting
FY 2014-2015 Enterprise Funds Budget
3.
Resolution Adopting
FY 2014-2015 Internal Service Funds Budget
4.
Resolution Adopting
FY 2014-2015 Special Revenues and Trust Funds Budget
5.
Resolution Adopting
FY 2014-2015 Capital Projects and Debt Fund Budget
6.
Ordinance No.
N.C.S. Appropriating Funds for FY 2014-2015 General Fund
Including Exhibit A —
Appropriation of Funds (First Reading)
7.
Ordinance No.
N.C.S. Appropriating Funds for FY 2014-2015 Enterprise Funds
Including Exhibit A —
Appropriation of Funds (First Reading)
8.
Ordinance No.
N.C.S. Appropriating Funds for FY 2014-2015 Internal Service
Funds Including Exhibit
A — Appropriation of Funds (First Reading)
9.
Ordinance No.
N.C.S. Appropriating Funds for FY 2014-2015 Special Revenues
and Trust Funds Including
Exhibit A — Appropriation of Funds (First Reading)
10.
Ordinance No. N.C.S. Appropriating Funds for FY 2014-2015 Capital Projects and
Debt Fund Including
Exhibit A — Appropriation of Funds (First Reading)
11.
Exhibit A to the Resolution
(Appropriations)
3
Attachment 1
1N77:f21
RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015
GENERAL FUND BUDGET
WHEREAS, the City Manager has prepared and submitted to the City Council a
preliminary budget for the period from July 1, 2014 through June 30, 2015, as required by
Section 59 of the City Charter; and
WHEREAS, the preliminary budget for fiscal year 2014-2015 does not exceed the
estimated revenues, other sources and available fund balances; and
WHEREAS, the City Council has reviewed the budget during its scheduled public
budget workshop,
that:
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Petaluma
1. The FY 2014-2015 Preliminary Budget is hereby adopted as the FY 2014-2015
General Fund Adopted Budget.
2. The FY 2014-2015 Appropriations, referred to as Exhibit A. which lists
Appropriations by Department and by Fund is to be filed with the City Clerk.
rsi
Attachment 2
17t7OW
RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015
ENTERPRISE FUNDS BUDGET
WHEREAS, the City Manager has prepared and submitted to the City Council a
preliminary budget for the period from July 1, 2014 through June 30, 2015, as required by
Section 59 of the City Charter; and
WHEREAS, the preliminary budget for fiscal year 2014-2015 does not exceed the
estimated revenues, other sources and available fund balances; and
WHEREAS, the City Council has reviewed the budget during its scheduled public
budget workshop,
that:
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Petaluma
1. The FY 2014-2015 Preliminary Budget is hereby adopted as the FY 2014-2015
Adopted Budget for the following funds:
Airport
Community Development
Marina
Transit
Storm Water Utility
Waste Water
Waste Water Stabilization
Water
2. The FY 2014-2015 Appropriations, referred to as Exhibit A, which lists
Appropriations by Department and by Fund is to be filed with the City Clerk.
E
Attachment 3
FC:
RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015
INTERNAL SERVICE FUNDS BUDGET
WHEREAS, the City Manager has prepared and submitted to the City Council a
preliminary budget for the period from July 1, 2014 through June 30, 2015, as required by
Section 59 of the City Charter; and
WHEREAS, thepreliminary budget for fiscal year 2014-2015 does not exceed the
estimated revenues, other sources and available fund balances; and
WHEREAS, the City Council has reviewed the budget during its scheduled public
budget workshop,
that:
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Petaluma
3. The FY 2014-2015 Preliminary Budget is hereby adopted as the FY 2014-2015
Adopted Budget for the following funds:
Employee Benefits
General Services
Information Technology
Risk Management
Vehicle and Equipment Replacement
Workers' Compensation
4. The FY 2014-2015 Appropriations, referred to as Exhibit A, which lists
Appropriations by Department and by Fund is to be filed with the City Clerk.
:1
Attachment 4
V90"UM
RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015
SPECIAL REVENUES AND TRUST FUNDS BUDGET
WHEREAS, the City Manager has prepared and submitted to the City Council a
preliminary budget for the period from July 1, 2014 through June 30, 2015, as required by
Section 59 of the City Charter; and
WHEREAS, the preliminary budget for fiscal year 2014-2015 does not exceed the
estimated revenues, other sources and available fund balances; and
WHEREAS, the City Council has reviewed the budget during its scheduled public
budget workshop,
that:
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Petaluma
5. The FY 2014-2015 Preliminary Budget is hereby adopted as the FY 2014-2015
Adopted Budget for the following funds:
Special Revenues
Trust Funds
6. The FY 2014-2015 Appropriations, referred to as Exhibit A, which lists
Appropriations by Department and by Fund is to be filed with the City Clerk.
VA
Attachment 5
CN3701011
RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015
CAPITAL PROJECTS AND DEBT FUND BUDGET
WHEREAS, the City Manager has prepared and submitted to the City Council a
preliminary budget for the period from July 1, 2014 through June 30, 2015, as required by
Section 59 of the City Charter; and
WHEREAS, the preliminary budget for fiscal year 2014-2015 does not exceed the
estimated revenues, other sources and available fund balances; and
WHEREAS, the City Council has reviewed the budget during its scheduled public
budget workshop,
that:
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Petaluma
7. The FY 2014-2015 Preliminary Budget is hereby adopted as the FY 2014-2015
Adopted Budget for the following funds:
Capital Projects
Debt Fund
8. The FY 2014-2015 Appropriations, referred to as Exhibit A, which lists
Appropriations by Department and by Fund is to be filed with the City Clerk.
N
ORDINANCE NO.
INTRODUCED
BY COUNCILMEMBER
N.C.S
Attachment 6
SECONDED BY
AN ORDINANCE APPROPRIATING FUNDS FOR THE OPERATION OF THE CITY
OF PETALUMA GENERAL FUND FROM JULY 1, 2014 THROUGH JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. There is hereby appropriated for the usual and ordinary expenses of the City
of Petaluma for the period of July 1, 2014 through June 30, 2015, the amounts set in the attached
Exhibit A, incorporated by herein reference, and distributed to the various funds as set out in said
exhibit and shall be expended and used in accordance therewith.
Section 2. Changes with relation to the above appropriations between each respective
department or fund may be made by resolution adopted by the City Council. The City Manager
may administratively make changes within the departmental appropriations as approved, so long
as the total amounts do not exceed, as a result of the change, the amounts set forth in the
approved appropriation.
Section 3. The City Council hereby finds and determines the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A, which will be on file with the City Clerk for the fiscal
year ending June 30, 2015.
Section 4. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis
of this ordinance for the period and in the manner required by the City Charter.
INTRODUCED, ADOPTED AND ORDERED posted/published this day of
12014, by the following vote:
W
ORDINANCE NO.
INTRODUCED
BY COUNCILMEMBER
N.C.S
Attachment 7
SECONDED BY
AN ORDINANCE APPROPRIATING FUNDS FOR THE OPERATION OF THE CITY
OF PETALUMA ENTERPRISE FUNDS FROM JULY 1, 2014 THROUGH
JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. There is hereby appropriated for the usual and ordinary expenses of the City
of Petaluma for the period of July 1, 2014 through June 30, 2015, the amounts set in the attached
Exhibit A, incorporated by herein reference, and distributed to the various funds as set out in said
exhibit and shall be expended and used in accordance therewith.
Section 2. Changes with relation to the above appropriations between each respective
department or fund may be made by resolution adopted by the City Council. The City Manager
may administratively make changes within the departmental appropriations as approved, so long
as the total amounts do not exceed, as a result of the change, the amounts set forth in the
approved appropriation.
Section 3. The City Council hereby finds and detemnines the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A, which will be on file with the City Cleric for the fiscal
year ending June 30, 2015.
Section 4. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis
of this ordinance for the period and in the manner required by the City Charter.
INTRODUCED, ADOPTED AND ORDERED posted/published this day of
, 2014, by the following vote:
10
ORDINANCE NO. N.C.S
n,rrez�uil��r�
BY COUNCILMEMBER
Attachment 8
SECONDED BY
AN ORDINANCE APPROPRIATING FUNDS FOR THE OPERATION OF THE CITY
OF PETALUMA INTERNAL SERVICE FUNDS FROM JULY 1, 2014 THROUGH
JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. There is hereby appropriated for the usual and ordinary expenses of the City
of Petaluma for the period of July 1, 2014 through June 30, 2015, the amounts set in the attached
Exhibit A, incorporated by herein reference, and distributed to the various funds as set out in said
exhibit and shall be expended and used in accordance therewith.
Section 2. Changes with relation to the above appropriations between each respective
department or fund may be made by resolution adopted by the City Council. The City Manager
may administratively make changes within the departmental appropriations as approved, so long
as the total amounts do not exceed, as a result of the change, the amounts set forth in the
approved appropriation.
Section 3. The City Council hereby finds and determines the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A, which will be on file with the City Clerk for the fiscal
year ending June 30, 2015.
Section 4. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis
of this ordinance for the period and in the mariner required by the City Charter.
INTRODUCED, ADOPTED AND ORDERED posted/published this day of
, 2014, by the following vote:
11
ORDINANCE NO. N.C.S
INTRODUCED
BY COUNCILMEMBER
Attachment 9
SECONDED BY
AN ORDINANCE APPROPRIATING FUNDS FOR THE OPERATION OF THE CITY
OF PETALUMA SPECIAL REVENUES AND TRUST FUNDS FROM JULY 1, 2014
THROUGH JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. There is hereby appropriated for the usual and ordinary expenses of the City
of Petaluma for the period of July 1, 2014 through June 30, 2015, the amounts set in the attached
Exhibit A, incorporated by herein reference, and distributed to the various funds as set out in said
exhibit and shall be expended and used in accordance therewith.
Section 2. Changes with relation to the above appropriations between each respective
department or fund may be made by resolution adopted by the City Council. The City Manager
may administratively make changes within the departmental appropriations as approved, so long
as the total amounts do not exceed, as a result of the change, the amounts set forth in the
approved appropriation.
Section 3. The City Council hereby finds and determines the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A, which will be on file with the City Clerk for the fiscal
year ending June 30, 2015.
Section 4. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis
of this ordinance for the period and in the manner required by the City Charter.
INTRODUCED, ADOPTED AND ORDERED posted/published this day of
, 2014, by the following vote:
12
ORDINANCE NO. N.C.S
INTRODUCED
BY COUNCILMEMBER
Attachment 10
SECONDED BY
AN ORDINANCE APPROPRIATING FUNDS FOR THE OPERATION OF THE CITY
OF PETALUMA CAPITAL PROJECTS AND DEBT FUNDS FROM JULY 1, 2014
THROUGH JUNE 30, 2015
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. There is hereby appropriated for the usual and ordinary expenses of the City
of Petaluma for the period of July 1, 2014 through .lune 30, 2015, the amounts set in the attached
Exhibit A, incorporated by herein reference, and distributed to the various funds as set out in said
exhibit and shall be expended and used in accordance therewith.
Section 2. Changes with relation to the above appropriations between each respective
department or fund may be made by resolution adopted by the City Council. The City Manager
may administratively male changes within the departmental appropriations as approved, so long
as the total amounts do not exceed, as a result of the change, the amounts set forth in the
approved appropriation.
Section 3. The City Council hereby finds and determines the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A. which will be on file with the City Cleric for the fiscal
year ending June 30, 2015.
Section 4. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 5. The City Cleric is hereby directed to post/publish this ordinance or a synopsis
of this ordinance for the period and in the manner required by the City Charter.
INTRODUCED, ADOPTED AND ORDERED posted/published this day of
, 2014, by the following vote:
13
CITY OF PETALUMA, CA
APPROPRIATIONS BY DEPARTMENT
July 1, 2014 -June 30, 2015
DEPARTMENT TOTAL
Legislative
City Council 86,596
City Clerk 285,492
City Attorney 858,683
Executive
City Manager
765,240
Economic Development
273,845
Non Departmental
608,200
Housing
CDBG
287,372
Commercial Linkage Fees
427,421
Housing in -Lieu Fees
411,485
Successor Agency Housing
320,001
TOT
342,745
Risk Management
1,532,400
Information Technology
1,670,461
Human Resources
Admin/Operations
399,023
Employee Benefits
1,430,581
Worker's Compensation
1,601,159
Finance
Administration
521,848
Accounting Services
621,991
Donations
171,653
Commercial Services
593,140
General Services
234,747
3% Admin Impact Fees
10,520
Police
Police Operations
16,012,549
Police Grants
500,000
Asset Seizure
160,467
Abandoned Vehicle
70,178
Fire
Fire Operations
12,361,486
Haz Mat Fines
12,000
Fire CIP
130,000
Community Development
Building Division 547,793
Community Development Enterprise Fund 1,346,483
Public Art Fees 139,741
14
CITY OF PETALUMA, CA
APPROPRIATIONS BY DEPARTMENT
July 1, 2014 -June 30, 2015
DEPARTMENT
Public Works
1,554,054
Public Works Operations
3,373,573
City Facilities Dev Impact Fees
18,579
Traffic Mitigation Fees
64,409
Gas Tax
32,000
Street Maintenance
3,060,065
Transit
3,971,365
Transit CIP
665,000
Airport Operations
1,829,130
Airport CIP
945,000
Marina
306,955
Marina CIP
153,000
LAD
268,660
FEMA CIP
945,000
Public Warks & Surface Water CIP
14,710,000
Parks and Recreation
Parks and Rec Operations
1,554,054
Parkland Acquisition Fees
25,248
Open Space Impact Fee
1,399
Quimby Ace Dedication & In -Lieu Fees
4,722
Parks CIP
10,197,000
Water Resources and Conservation
Waste Water
20,251,492
Waste Water CIP
14,175,000
Water
14,042,588
Water CIP
7,793,000
Stone Drainage Utility
424,138
Transfer Out all Funds 51,489,112
Successor Agency
Successor Agency Admin 283,439
Successor Agency Debt Service 5,748,634
TOTAL 201,067,862
15