HomeMy WebLinkAbout2009-02-24 City Council Agenda Iem No 15CITY OF
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DREAM EXTREME.
REPORT TO CITY COUNCIL
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: ROBERT A. BRADY, CITY MANAGER
DATE: FEBRUARY 24, 2009
SUBJECT: FISCAL YEAR 2008 -09 MID -YEAR BUDGET REPORT
BACKGROUND
On February 4, 2009, the City Council held a special meeting to provide an update on the
status of the current fiscal year activity and establish a plan for maintaining a balanced
budget for the remaining half of fiscal year 2008 -09. The City's General Fund was the
only budget reviewed at the meeting. A review of the LLMD, Redevelopment Agency and
Capital Improvement Plan will be done at the third quarter budget review in April 2009.
DISCUSSION
At the special meeting, the City Council directed staff to allocate $442,500 from the
Supplemental Revenue Reserve Fund to cover the net deficit reported at the Mid -Year
review. This brings the total fiscal year 2008 -09 allocation from this reserve to
$1,015,000, leaving a remaining balance of $2,790,700. The use of the Supplemental
Revenue Reserve reflects the desire of the City Council to avoid further layoffs, if
possible, during the remainder of fiscal year 2008 -09. The total of all the City's reserve
funds (reserve fund: $3,500,000 and supplemental reserve: $2,790,700) is $6,290,700.
The report presented to City Council at the special meeting is included in this report.
Staff was also directed to begin the process for the fiscal year 2009 -10 budgets and look
at ways to achieve a balanced budget while minimizing the use of the Supplemental
Revenue Reserve in future budgets. As part of the development of the fiscal year 2009-
10 budget, budget guidelines, a budget calendar and a position reclassification in the
Human Resources Division are recommended in this report.
Agenda Item No. 15
Page 1 of 26
Fiscal Year 2008 -09 Mid -Year Budget Report
February 24, 2009
Page 2 of 6
Special Meeting Report — February 4, 2009
Revenue
At mid -year, after analyzing all the revenues, an additional budget shortfall of
approximately $1.1 is anticipated before any additional allocation of funds for the City's
supplemental revenue reserve. Most of this additional decline in revenues in related to
sales tax ($901,000) and fees ($331,600). There is also a significant decline in
investment revenue of $300,000 (miscellaneous revenue) due to a reduction in interest
rates. However, this decline will be offset by a sale of City -owned property to the
Redevelopment Agency for the Pottery Court Affordable Housing Project. The proceeds
from the sale are estimated at $450,000.
The table below shows the proposed mid -year revenue budget adjustments before any
additional allocation of funds from the Supplemental Revenue Reserve:
Property taxes appear to be in line based upon taxes received and information obtained
from the County of Riverside. Explanation of significant proposed revenue budget
adjustments are noted below:
Sales Tax ($901,000, 13% Decrease)
Agenda Item No. 15
Page 2 of 26
FY'08-'09
Adjusted
Bud et
Mid -Year
Proposed Budget
Adjmts
FY 2008 -2009 Mid-
Year Adjusted
Budget
% of
Changeto
Adj Budget
Revenues:
Major Revenues:
Sales Tax
7,829,300
901,000
6,928,300
- 13.0%
Pro ert Tax
6,763,500
20,000
6,783,500
0.3%
Franchise Tax
1,767,800
1,767,800
0.0%
Building Permit Fee
300,000
300,000
0.0%
Propeqy Transfer Tax
245,000
20,000
225,000
-8.9%
Other Taxes
230,000
25,300
204,700
- 12.4%
Other Licenses & Permits
817,800
44,800
773,000
-5.8%
State and County Inter ov. Rev.
233,800
113,800
347,600
32.7%
Fees 1
2,360,900
331,600
2,029,300
- 16.3%
Fines and Forfeitures
541,000
22,000
519,000
-4.2%
Miscellaneous Revenue
5,103,545
65,200
5,168,745
1.3%
Supplemental Revenue
572,500
572,500
0.0%
Unallocated Revenue Transfers
120,911
120,911
0.0%
Transfers
3,289,000
3,289,000
0.0%
Total Revenues
30,175,056
(1,145,700)
29,029,356
Property taxes appear to be in line based upon taxes received and information obtained
from the County of Riverside. Explanation of significant proposed revenue budget
adjustments are noted below:
Sales Tax ($901,000, 13% Decrease)
Agenda Item No. 15
Page 2 of 26
Fiscal Year 2008 -09 Mid -Year Budget Report
February 24, 2009
Page 3 of 6
As the economy has continued its freefall, so has sales tax. Based on our review of
information provided by our sales tax consultant based on their latest data, we are
proposing a reduction of sales tax revenue.
Fees ($331,600, 16.3% Decrease)
This reduction in fees is related primarily to the continued decrease in development and
housing activity in the City. We also reviewed other fees and are proposing reductions
which are more conservative.
Expenditures
All City departments were requested to review their budgets for additional expenditures
which could be cut from their respective budgets. Their efforts and hard work yield
reductions in all departments, with a few exceptions, for a net reduction in expenditures
of $703,200.
An explanation of the significant increases and decreases by departments is noted
below:
Administrative Services ($49,800, 2.9% Increase)
This increase is related to a significant increase in insurance cost. Risk Management is a
division of Administrative Services and has a proposed adjustment of $53,000.
Public Works ($137,000,4.5% Decrease)
Agenda Item No. 15
Page 3 of 26
FY'08 -'09
Adjusted
Budget
Mid -Year
Proposed Budget
Ad'mts
FY 2008 -2009 Mid-
Year Adjusted
Budget
% of
Changeto
Adj Budget
Ex enditures:
Cit
Council
283,709
10,500
294,209
16%
City
Treasurer
18,700
8,900
9,800
- 90.8%
City Attorney
350,000
350,000
0.0%
City Manager/ Information Systems
1,495,054
3,400
1,491,654
-0.2%
City Clerk
256,5231
600
257,123
0.2%
Administrative Services
1,687,500
1 49,800
1,737,300
2.9 9 %
General Law Enforcement
9,372,000
3,500
9,368,500
0.0%
Fire 1
4,498,100
46,000
4,452,100
-1.0%
Community Development
2,472,880
12,800
2,460,080
-0.5%
Public Works
3,185,514
137,000
3,048,514
-4.5%
Parks and Recrea0on
2,912,326
23,100
2,935,426
0.8%
Lake O era0ons and Aquatics
1,455,150
327,200
1,127,950 1
- 29.0%
Non - Departmental - Operating
2,145,300
(248,400)
1,896,900
- 13.1%
Total Operating Exp.
30,132,756
(703,200)
29,429,556
-2.4%
An explanation of the significant increases and decreases by departments is noted
below:
Administrative Services ($49,800, 2.9% Increase)
This increase is related to a significant increase in insurance cost. Risk Management is a
division of Administrative Services and has a proposed adjustment of $53,000.
Public Works ($137,000,4.5% Decrease)
Agenda Item No. 15
Page 3 of 26
Fiscal Year 2008 -09 Mid -Year Budget Report
February 24, 2009
Page 4 of 6
Reductions in contractual services in the Engineering, Street and Sidewalk and Weed
Abatement Divisions are the primary source of the decrease in Public Works.
Lake Operations and Aquatics ($327,200, 29.0% Decrease)
EVMWD and the City of Lake Elsinore both contribute $650,000 annually to a Lake
Management Fund. Agreement was made with EVMWD regarding rebating the FY 08 -09
payment. Tentative agreement had been made in September 2008 to a rebate and
$325,000 of the rebate was included in the first quarter budget adjustments. The entire
amount was rebated by EVMWD and has been received by the City, thereby adding an
additional $325,000 in budget reduction.
Non - Departmental Operating (248,400, 13.1% Decrease)
The decrease of $248,400 is due to a decrease in interest expense related to debt
service. This corresponds to a decrease of the same amount in miscellaneous revenue
related to lease rental revenue received from the Redevelopment Agency. This amount
is tied into a variable interest rate and resulted in the decrease. A more complete
discussion of this agreement is noted in the City's annual audited financial statements.
Budget Shortfall
The net deficit of the revenue decrease and expenditure reductions is $442,500. As
directed by the City Council, staff is proposing that the deficit be funded by an allocation
from the Supplemental Revenue Reserve. The reserve was established to supplement
future years budget. There is currently $3,127,500 in the reserve. An additional
$105,700 is proposed to be added to this reserve due to reduction in transfers to the
City's General Fund CIP Fund. The net effect of the addition of $105,700 and the
allocation of $442,500 to cover the additional shortfall in FY 08 -09 would leave a
remaining balance in the reserve of $2,790,700. The total of all the City's reserve funds
(reserve fund: $3,500,000 and supplemental reserve: $2,790,700) is $6,290,700.
Agenda Item No. 15
Page 4 of 26
Fiscal Year 2008 -09 Mid -Year Budget Report
February 24, 2009
Page 5 of 6
Fiscal Year 2009 -10 Budget Process
The City Council has given staff direction to begin the budget process for fiscal year
2009 -10. The following items are included in this report as part of that process:
1. City Council's Budget Guidelines for Fiscal Year 2009 -10.
2. Budget Calendar for the preparation of the Fiscal Year 2009 -10 budget.
3. The reclassification of Sr. Human Resources Analyst (union position) to Human
Resources Administrator (non -union position).
Citv Council's Budget Guidelines for Fiscal Year 2009 -10
The City Council annually gives direction regarding the preparation of next year's budget.
Based on that direction, staff is submitting a Budget Guideline report for fiscal year 2009-
10. As proposed, these guidelines are the standard by which the operating budget will be
developed for all the City's entities. These guidelines are structured to reflect City
Council's goals and objectives. A copy of these guidelines is attached to this report.
Budget Calendar for the preparation of the Fiscal Year 2009 -10 budget
A budget calendar has been developed to ensure that the budget preparation process
moves along at a pace to allow citizen participation and timely submission of the budget
before the start of fiscal year 2009 -10. A copy of this calendar is attached to this report.
The reclassification of Sr. Human Resources Analyst Grade 65Z (union position) to
Human Resources Administrator Grade 69Z (non -union position).
The City Sr. Human Resources Analyst has been and will be involved in contract
negotiations with the employees union, United Public Employees of California, LIUNA
Local 777 (Union). Currently, this position is included in the Union and has the right to
vote on Union contract issues. As the City anticipates possible contract negotiations with
the Union during preparation of the fiscal year 2009 -10 budget, staff is proposing the
reclassification of this position to a new, exempt, non -union position of Human Resources
Administrator, which would include involvement in Risk Management. This would resolve
any potential conflict of interest issues.
The budget impact of this reclassification will be a minor increase in salary of 0.6 %, with
no change in benefit cost and would require no adjustment to the budget.
Agenda Item No. 15
Page 5 of 26
Fiscal Year 2008 -09 Mid -Year Budget Report
February 24, 2009
Page 6 of 6
FISCAL IMPACT
The fiscal impact to the City's General Fund operating budget based on the Mid -Year
budget adjustments proposed is as follows:
Total Revenue Adjustments $(1,145,700)
Total Expenditure Adjustments $( 703,200)
Net Deficit $( 442,500)
Allocation from Supplemental Revenue Reserve L442 .500
Transfer to CIP Adjustment $( 105,700)
COMMENDATIONS
1. Approve the revenue and expenditure budget adjustments proposed for Mid -Year
2008 -09
2. Allocate $442,500 from the Supplemental Revenue Reserve Fund to cover Mid -
Year 2008 -09 budget shortfall.
3. Approve the Proposed Budget Guidelines for Fiscal Year 2009 -10.
4. Approve the Budget Calendar for preparation of the Fiscal Year 2009 -10 budget.
5. Approve the reclassification of Sr. Human Resources Analyst Grade 65Z (union
position) to Human Resources Administrator Grade 69Z (non -union position).
Prepared by: James R. Ril
Acting Director cMdministrative Services
Approved by: Robert A. Brady
City Manager / Executive Directo
Agenda Item No. 15
Page 6 of 26
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Page 21 of 26
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Agenda Item No. 15
Page 21 of 26
CITY OF
LADE LSI110RE
� DREA
City Council's
Budget Guidelines for Fiscal Year 2009/2010
The City Council annually gives direction regarding the preparation of the
next year's budget. This report lists the Proposed Budget Guidelines for
Fiscal Year 2009/2010. As proposed, these guidelines are the standard
by which the operating budget will be developed. These guidelines are
structured to reflect City Council's goals and objectives and provide the
framework in which the operating budget for all the City's entities in Fiscal
Year 2009/2010 will be prepared.
Fiscal Year 200912010 budget Guide lines
Guideline: Budget proposals should be reflective of the City
Council's Goals and Objectives. The budget should
exhibit priorities established by the City Council in its
Long -term Financial Planning.
Guideline: The policies established with the adoption of the
annual budget will be communicated to the
community through the City Website and quarterly
budget reports.
Guideline: Proposed General Fund departmental budgets for
Fiscal Year 2009/2010 will be set at a spending level
that will be free from reliance upon non - recurring
revenue sources or deficit spending. The City will not
commit to spending more than a conservatively
prepared estimate of recurring revenues.
Departments must submit proposed budgets within
these spending limitations.
1
Agenda Item No. 15
Page 22 of 26
City Council's
Budget Guidelines for Fiscal Year 2009/2010 (continued)
Guideline: Budgets will be prepared which adhere to a policy that
emphasizes:
• A fiscally balanced budget
• An operationally balanced budget
• Maintenance of an adequate reserve for
emergencies
• Development of locally controlled, new long-
term recurring revenue streams
Guideline: The City will maintain a minimum of a 10% (of
adopted recurring appropriations) Undesignated
General Fund Balance through June 30, 2010. This
will ensure a General Fund reserve of approximately
3.5 million. Financial and service stability will
continue to be the primary objective in developing the
annual operating budget for Fiscal Year 2009/2010.
Guideline: While the budget detail will be prepared for Fiscal
Year 2009/2010, departmental budgets will include an
analysis of the longer -range impacts (up to five years)
of the Fiscal Year 200912010 budget on continued
service levels.
Guideline: The City's Five Year Capital Improvement Program
(CIP) will be prepared on the same schedule as the
review and adoption process of the City's Operating
Budget. This will provide coordination of the two
activities and facilitate project tracking. The portion of
the Five Year CIP which relates to Fiscal Year
200912010 will be included in the operating budget.
Guideline: The City's budget will contain a program commitment
to actively pursue improved intergovernmental
relations that include seeking financial assistance
such as grants, relief from unfunded mandates, and
assumption of a leadership role in regional and
statewide organizations.
2
Agenda Item No. 15
Page 23 of 26
City Council's
Budget Guidelines for Fiscal Year 2009/2010 (continued)
Guideline: Reflect a commitment to the citizens and the business
community by making it easy to access the Adopted
Operating Budget, Comprehensive annual Financial
Report, and Capital Improvement Budget documents
along with corresponding quarterly reports through
the City of Lake Elsinore's website.
Guideline: Citizen participation is encouraged by providing an
opportunity for public review and comment of the
proposed budget.
City Council's Top Priorities:
1. To achieve a balanced budget while minimizing the use of the
Supplemental Revenue Reserve.
2. Maintaining the City's 10% Fund Balance Reserve of adopted
recurring appropriations. This is critical to the ongoing stability of
the City's finances.
ic3
Agenda Item No. 15
Page 24 of 26
CITY OF LAKE ELSINORE
BUDGET CALENDAR
FISCAL YEAR 2009 -10
JANUARY 2009
• January 15, 2009: Budget Committee Meeting
• January 23, 2009: Mid -Year FY 2008 -09 budget adjustments
reviewed with the Departments.
FEBRUARY 2009
• February 3, 2009: Mid -Year FY 2008 -09 budget adjustments
prepared and distributed to City Council.
• February 4, 2009: Mid -Year FY 2008 -09 Special Meeting to review
City budget.
• February 12, 2009: Budget Committee Meeting.
• Development of budget guidelines for use in preparing FY 2009-
10 budgets.
• February 24, 2009: Mid -Year Budget Adjustments presented to
City Council for approval.
• February 24,2009: FY 2009 -10 Budget guidelines presented to
City Council for approval.
MARCH 2009
• March 5, 2009: FY 2009 -10 Budget workshop with the City
Manager, department directors and managers and key staff.
• March 5, 2009: Distribution of FY 2009 -10 budget preparation
instructions at budget workshop.
• March 12, 2009: Budget Committee Meeting.
• Departments to prepare FY 2009 -10 revenue estimates, budget
request and proposed CIP project request.
1
Agenda Item No. 15
Page 25 of 26
APRIL 2009
• April 9, 2009: Budget Committee Meeting.
• 3r Quarter FY 2008 -09 Budget Review.
• FY 2009 -10 Revenue estimates submitted by departments to
Finance.
• FY 2009 -10 Revenue estimates compiled and analyzed by
Finance.
• FY 2009 -10 Budget request submitted by departments to Finance.
• FY 2009 -10 Proposed CIP projects submitted to Finance.
• FY 2009 -10 Proposed CIP projects reviewed and prepared for
Director of Public Works review.
• FY 2009 -10 Revenue estimates, budget requests and CIP
projects analyzed and prepared for City Manager review with
Department Directors, Managers and Director of Administrative
Services.
MAY 2009
• FY 2009 -10 Preliminary operating and CIP budgets prepared.
• May 14, 2009: Study session with City Council to review FY 2009-
10 preliminary budgets for City, RDA, LLMD and CIP.
• May 19, 2009: Preliminary CIP review with Planning Commission
for General Plan compliance.
• Prepare agenda reports and budget documents for FY 2009 -10
proposed operating budgets and CIP.
JUNE 2009
• June 9, 2009: Present FY 2009 -10 Proposed Operating Budgets
and Capital Improvement Plan projects to City Council for
adoption.
2
Agenda Item No. 15
Page 26 of 26