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Home My WebLink AboutFin Budget FY2014-15CITY OF 6; 42 Ay Agenda Item No: aft t Agenda Date: June 16, 2014 Department: FINANCE Prepared by: Mark Mosesu-city Manager Approval: t Finance Director MI_W �U_ M111L 11 MINE IMA WH .A1 W N E 11M Nome] tam R41K.Al MVA AN 1,041=041 I 2) RESOLUTION ADOPTING THE CITY OF SAN RAFAEL BUDGET FOR FISCAL YEAR 2014-2015 i BACKGROUND: The purpose of this report is to provide the City Council and community with the proposed City-wide budget for fiscal year 2014-2015 which has been prepared for adoption, based on the' direction provided at the City Council Meeting of May 5, 2014, and to present other steps necessary to support this action and to complete the oversight and management of the budget for fiscal year 2013-2014. The budget is both a spending plan for the City's available financial resources and the legal authority for City departments to spend these resources for public purposes. Through these resources,, services are provided to meet the needs of city residents. The City Council and City staff respond to the community's needs in part through the budget which is intended to balance not only revenues and costs, but also community priorities. The City Council received a budget report and financial update at the City Council meeting of May 5, 2014. This report included a review of the status of the current year (fiscal year 2013- 2014) budget, and key fiscal issues and financial assumptions that shaped the development of a preliminary fiscal year 2014-2015 budget. Staff reported additional revenues and resources of $7771,000 for fiscal year 2013-2014 that were identified after the February 3, 2014 mid -year review. City Council directed (per staff recommendation) that these funds. coupled with other unallocated funds totaling $56,618 be split between deferred building maintenance projects and General Fund emergency reserves. Councill Meeting: L±1,zeeL D Iis positio n a. ke-Q, �,4 ta L�, _i�f 0 'Ll LY L4 -7 k _TWIOM VA The preliminary General Fund Operating budget for fiscal year 2014-2015 that was presented o May 5 marked the second consecutive year in which the initial budget was balanced, whereby the planned expenditures for the year are fully covered by projected revenues. In addition to funding the current operational service levels, including the Homeless Initiative, the preliminar budget included provisions to add $375,000 to building maintenance projects, $200,000 to technology projects, $450,000 for critical staffing needs, and $1,000,000 to the emergency Consistent with the direction provided by the City Council at the mid -year review, the additional one-quarter percent sales tax revenues provided by Measure E, effective April 1, 2014 through March 3 1 � 2034, will be set aside to fund major construction and improvements to public safety fIcilities. Following its review of the preliminary City-wide budget for fiscal year 2014-2015, the City Council directed staff to return with this budget for adoption. In summary, this report will focus on the following key areas. 1. Amendments to the budget for fiscal year 2013-2014 2. Proposed budgets for all City funds for fiscal year 2014-2015 The key elements of this report were placed on the agenda for review and discussion at the Finance Committee meeting of June 12, 2014. ANALYSIS: WrIM10 Buff STSI The following items were presented previously, but have not yet been incorporated into the current budget and require formal action by the City Council at this time. 1. During the mid -year budget review on Februarystaff recommended that an additional $300,,000 be dedicated to OPEB (retiree medical) liabilities. This funding was mIi e possible by additional, one-time revenues identified at that time. reported in the May 5, 2014. budget staff report, $417,000 is proposed to be appropriated from additional and unallocated revenues to provide supplemental funding to the building maintenance fund. This amount,, coupled with the planned allocation of $5 )00.,000 in fiscal year '2.0 14-2015, will provide sufficient funding for Public Works to implement the priority projects that they identified for City -owned facilities during the upcoming fiscal year, and that were approved in the five-year Capital Improvement Program. 3. As reported in the May 5, '210 14 budget staff report, the General Fund recently received proceeds from the PG&E loans for the City Hall HVAC replacement and LED lighting projects totaling $569,442. These funds represent additional financing sources that have been transferred in full to the respective projects and require appropriation. Since the May 5, 2014 budget report, the City has obtained the results of a property tax audit of the County of Marin recently conducted by the California State Controller's Office covering July 1, 2004 to June 30, 2011. Pursuant to this audit, the County Auditor will distribute one-time excess ERAF revenues of approximately $467,183 to the City in the current fiscal year. Staff has adjusted projected property tax revenues accordingly and recommends that these funds be retained to further increase the emergency reserve. Therefore, no budget appropriation is required. The impact of these changes is summarized in the following table and reflected in Attachment A - Exhibit I of the corresponding resolution, which amends the fiscal year 2013-2014 budget accordingly. Adopted Budget General Fund FY2013-14 Budget as revise d to date Projected Chanaes Projection or FY2013 -14 F Revenues $60 253 "1 $46718 Ma W Lout, u Transfers in 1241424' FY13-14 Sources F 6194959042 649165,042 1,036 6592019667 FY12-13 rollover 1 otal Sources $61,495,042 S 64,183,646 $1,036 ,6 5] 5,229271 S 6 0 59,526 424- 5 9,2 3 0113 4 NOVAIMF 5 91,94 7, 13 4 T!ra!n sfers out I 0 J*J LOU# 1J W 1!,9281,894 5 6 9!442 21,498!1336 FAppropriations $61,4519424 $61,1591028 $192869±42 $6294459470 Operating Results S3,0241618 (S2499817) $2,7749801 EPublic Safety Facties: Measure E $8911000 $2977498011 The $2.8 million in projected positive operating results reflects an increase of $1.8 million over the prior year results of $1.0 million. Excluding the revenues associated with Measure E, the increase is $0.9 million,or a 90% increase over previous year. With these recommendations, emergency reserves in the General Fund balance are projected to reach $4.2 million (7.0% of current year appropriat ions) as of June 30, 2014. This represents a $1.9 million increase from the beginning balance of $2.3 ) million. Although this remains below the 10% target it represents significant progress for the year. In addition to its emergency reserves,, the C ity maintains adequate balances in tne internal service funds to support retiree medical payments, leave payouts, workers compensation and general liability claims. 78TH "IMMma$ Most of the adjustments to other funds are minor, and reflect operational ad ustments initiated after the mid -year budget review. The most significant change is $325,000 of unallocated funds previously designated by the City Council for technology projects that is appropriated for server and desktop computer upgrades to support the network and desktop migration to Windows 7. These enhancements were critical to moving the organizations desktop off the now obsolete Windows XP system. In addition, appropriations in the Community Services fund are being increased by $120,000, to reflect additional recreation activities, most of which are offset by revenue generation. The remaining changes are related to the recording of grants. 1111111111111 111 UMMOMN «� The following table summarizes the impact of the recommended appropriation changes across all funds. The detail for this table is provided in Attachment A - Exhibit 1. FY2013-1 4 Appropriations dop Ated Budget Approved Changes Restatement Current Budget Proposed Changes Final Budget General Fund $61 �4511424 $61 i 1 59M2�3 $6214451470 c Other Punts 4680 6 1 1337 55 845485 56 1,3801,149 LUM 11"all" (131,0531,97iii 19094L (569442) 141638351) Net Ap propriated $95,077, 18i S7,8�7,821' $10299359604 = F+J E, =,A 1 S1049187,268� FISCAL YEAR 2014-2015 CITY-WIDE BUDGET HIGHLIGHTS Citywide Budget; The total proposed FY2014-2015 budget for the City is $91,438,831. This sum reflects all funds and operations for the City, inclusive of appropriations of new resources for one time and capital projects in the amount of $5,938,813. These appropriations are supported by FY2014-2015 revenue and other sources projected at $93,618,371 as well as by funds retained from previous periods for capital projects. (See Attachment B — Exhibit 1) 4+'+ General Fund Budget: The General Fund portion of the City budget is balanced in that FY2014-2015 appropriations, totaling $64,422,287, are fully supported by FY2014-2015 General Fund revenues and transfers, projected at $69,164,980 (see Attachment B - Exhibit 11). • Funding Trends: Included in the expenditure budgets are funding provisions for the following: Employee retirement obligations are fully -funded in accordance with actuarially - determined contribution levels. I • The Homeless Initiative Program is incorporated into the FY2014-15 budget, and enhanced provisions are in place for funding in FY2014-15 and FY2015-16. • Massage Ordinance Enforcement is being enhanced, with approximately twice the resources allocated in the upcoming fiscal year State Budget Impacts: As this staff report is being prepared, the State budget does not rely on any new actions that would have a significant, detrimental impact on the City's budet. However, the State continues to defer payments on most of the SB -90 (Sta gte Mandate) claims for reimbursement. The City's receivable for these claims is approaching $2 million. BE "141 Sales Tax. - Sales tax growth has been strong, with the potential to reach a 10.0% annual increase for fiscal year 2013-2014. With the assistance of HdL Consultants, sales tax is estimated to increase by 5.9% to $20.4 million in fiscal year 2014-2015. Sales taxes account for 30% of General Fund IMMUMS Property Tax: The City's second largest tax generator is property tax. While the City did not experience the level of property value declines seen in other areas of the state, revenues have stagnated for the past several years. Based on the most recent county property tax roll information and property transfer tax trendsl we are $15 projectinan increase of 4% to g.8 million in fiscal year 2014-2015. Property taxes account for 231 of General Fund revenues. Transaction & Use Tax (Measure E): This voter -approved, transaction and use tax (TUT) of 0.75% took effect in April 2014. Its purpose is to maintain essential City services,, and provide for major public safety facilities. This transaction and use tax supplanted the former TUT (Measure Revenues from this tax are projected to reach $11.2 million m fiscal year 2014-2015, with one- third of the funds allocated to public safety facilities construction and improvements. Measure E revenues account for 16.5% of General Fund Revenues. Other General Fund Revenues. - Other revenues are expected to experience moderate growth over the next year. General Fund Evpenditures.- Expenditures are projected to grow by 4.7% in fiscal year 2014-2015; although because of several one-time transfers (e.g., PG&E loans) in fiscal year 2013-2014, overall uses grow by only 3.2%. The growth in expenditures is fueled by increases in staff and/or contractual services ($450,000), facilities repair ($375.000) and technology ($200.000). Personnel costs, including step increases and contractual commitments also contribute to the projected growth. UJAQ 11!1'1�fg An J Following two years of significant increases, MCERA pension costs decrease slightly (i.e., les thI n 1% reduction in rate) in fiscal year 2014-2015. MCERA contributions account for approximately 20% of general fund expenditures, therefore even relatively small changes in MCERA rates (which are largely a function of actuarial assumptions and investment returns) hIve a significant impact on available general fund resources. With respect to the City-wide budget, MCERA contributions represent approximately 15% of total expenditures. The following table shows proposed FY2014-2015 budget with a comparison to the projected ending performance for FY2013-2014. The proposed budget projects approximately $3.9 million in addonal resources and approximately $2.0 mon in adonal uses, compared to the projected results of the current fiscal year. Approximately 80% of the projected positive net operating results of $4.8 million in FY2014-15 are attributable to Measure E; this reflects the first full year of collections. General Fund F► Projected Actual FY 2013-14 Proposed Budget FY 2014-15 Change fi previous year % Change from previous nll I Iyear $ 67!874,77 3 $414 83!1972 Transfe rs in 1241424 P.O. Rollover Financim4 Sources 569!4 own ------------ 1-4 S69,164,980 S3,944,704 $ 59 !947 134 $627722871 $2,8 25!,153 rt�ansfors out (848,336) Total Uses S6294459470 S64,422,287 V S297741801 S4,7429693 Me I sure E set-aside 891000 3,7331P00 Net Operating3 S1883,801 pll S11009969 re-TURNIffs "s Successor Agency Prior to the State Legislature-ated dissolution of the Redevelopment Agency in January 2012!City Council met as the Redevelopment Agency, and approved its annual buaget as part of the City-wide budget process. Under the current legislation, the Successor Agency is not required to prepare an annual budget. Funding for the Successor Agency follows a different process specified in the new law. Funding must I oe approved by the Successor Agency's Oversight Board and the California Department of Finance for six month pe riods. The economic development -related functions of the former Redevelopment Agency have been fully transferred to the City Manager"s office. The San Rafael Successor Agency Oversight Board has approved the minimum anowable administrative expenses of $250,000 annually for City staff time devoted to the dissolution of the former Redevelopment Agency. Capital Improvement Program (CIP) In a separate report to the City Council on May 5, 2014, Public Works staff presented an updated Five-year Capital Improvement Program for fiscal years 2014-2015 through 2018-2019. This document identified projects that impact all segments of San Rafael's infrastructure, including but not limited to City -maintained roads, pedestrian and bicyclist facilities,, traffic control networks, drainage systems, buildings, parks, parking facilities, etc. The report included the projects planned for fiscal year 2014-2015, and the changes to the timing of projects that has been caused by emergency and other unanticipated projects. The new and carried -over appropriations for fiscal year 2014-2015 are expected to equal approximately $14 million from special revenue, grants and other funding sources. The chief challemies of this activity include (1) project management capacity on active projects; (2) capital project funding shorta�4es beyond the first year of the CIP; and (3) ensuring that grant -supported projects have sufficient project management and matching funds to take full advantage of the grants. Special Revenue and Grant Funds These funds have restricted uses, based on their respective sources. One significant fund in this group is the Paramedic Fund, which was presented to the City Council on May 5, 2014, in order to establish the Paramedic Tax rates for fiscal year 2014-2015. The fund has planned expenditures of $6.6 million for the upcoming fiscal year, of which $3.8 million, or 58%, comes from the Paramedic Tax. The balance of the funding of this activity comes primarily from third - party billings for emergency medical response services. The spending plan will not require an increase for taxpayers in San Rafael, CSA #13 or CSA #19 who pay $89 per residential living unit and $0.12 per square foot for non-residential buildings. In the other area served, Marinwood CFD,, rates will remain at the tax rate cap of $85 per residential living unit and $0.11 per non- residential building square footage for fiscal year 2014-2015. The Homeless Initiative fund was established to fund the Downtown Streets Team and other efforts to support the actions recommended by the Homelessness Ad hoc Council Subcommittee and approved by the City Council. The source of funding includes contributions from the City, County of Marin and other organizations. Fiscal year 2014-2015 marks the second full year of operations for this program, and includes provisions for increased open space management (personnel and vehicles) and additional enforcement resources from the Police Department. A new contract for the Downtown Streets Team will be brought to the City Council at a future meeting. Measure A — Open Space is also in its second year. Funding for this activity is primarily provided by a nine-year, county -wide sales tax that is managed by the County of Marin, with the City providing discretionary contributions as needed. The focus for fiscal year 2014-2015, for which $350,000 in revenues is projected, remains on recreational facility improvements and open -space enjoyment and safety. The fiscal year 2014-2015 Measure A — Open Space Workplan was approved by the City Council on May 5, 2014. Measure C - the Library parcel tax, is included in this group andis funded adequately to ensure continuity of service levels in the next fiscal year. In June 2010, the citizens of San Rafael passed Measure C in order to "augment the capacity of the City of San Rafael to provide quality library services to its residents."' In fiscal year 2014-2015, this assessment 'is projected to provide $875,000 in revenues dedicated to library hours. equipment. materials, and services for children, teens and adults. Since the inception of Measure C, $541,000 has been set aside in the capital reserve. The allocation of these special tax proceeds is consistent with the long-term strategic recommendations presented by the library director in December 2012. The Recreation and Childcare Funds, operated by Community Services are anticipating spending plans of $3.88 million and $3.87 million, respectively. Fee income covers 70% of the Recreation budget, while fee and grant income cover 98% of the Childcare budget. Other significant funds in this category include Gas Tax, Sewer Maintenance, Storm Water, an Business Improvement District. These funds are adequately funded to execute their respective spending plans for fiscal year 2014-2015. 1 Enterprise Fund (Parking Services) The sole fund in this category is the Parking Services Fund. Currently, operations are funded via parking fees and fines, and fund balance is the only resource with which to cover capital improvements. The parking structures and lots have deferred maintenance issues that will need to be addressed over the next few years, in order to preserve these revenue -generating assets. Parking rates were increased in February 2014, m order to fund new meters and to increase resources available for maintenance. The operating and capital expenditure budgets for this fund are $4.1 and $0.2 million,, respectively. Internal Service Funds and Capital Replacement Funds These funds are used to manage services that are delivered throughout the organization. For example, computer replacement, employee benefits, workers compensation, general liability and vehicle replacement are funded via internal charges to the funds that utilize these respective services. These funds have sufficient resources to support services for fiscal year 2014-2015. The technology internal service fund and the capital replacement funds (e.g., building maintenance., equipment and vehicle replacement) remain underfunded with respect to the City" s long-term needs. Status ofPension Funding The City's Pension Funding Policy requires that the Finance Director and City Manager report on the status of pension funding as part of the annual budget adoption process. The most recent pension actuarial valuation was prepared as of June 30, 2013 ) and presented to and approved by the MCERA Board on April 9, 2014. This valuation was used to determine the contribution rates for fiscal year 2014-2015. The composite rate for the City of San Rafael will be 57.70%. a small decrease from the current rate of 58.87%. The budgeted pension contribution for fiscal year 2014-2015 provides full funding for the required contribution. Although MCERA does not provide projections regarding rates for future years, staff believes that increases in rates are very likely over the upcoming years. r i - ne primary factors that are expected to contribute to increases are: (1) completing the phasing -in of administrative costs as requirect ny 8 Governmental Accounting Standards Board Statements No. 67 and No.6, demographic assumption changes that will follow a review of mortality experience, and (3) volatility i*n investment returns. These factors could easily contribute to rate increases ot two to six percent over the next two to three years. The City has dedicated a portion of its employee retirement reserve to buffering the impact of such 'increases. (This reserve is also used to Rccumulate payments for debt service on the $4.5 mon pension obligation bonds, issued in 2010; and supplementary payment to MCERA.) Fund Balances and Reserves: All funds are projected to have a positive fund balance as of July 1, 2014, as well as June 0 30, 2015, under the proposed budget. General Fund Emergency Reserves are projected to increase from $4.2 million to $5.2 million, or 8.5% of General Fund expenditures, bringing the City even closer to its target reserve levels. There are sufficient funds retained in the general liability and workers compensation reserves to fund projected claims in those respective areas. City-wide Summary: The City's General Fund accounts for most of the major services to residents and businesses (such as police, fire suppression and prevention, planning, building, library, parks,, streets,, engineering, traffic enforcement and management, cultural programs). The General Fund appropriation for fiscal year 2014-2015 is approximately $64.4 million. The following table summarizes the appropriations found in Attachment B — Exhibit 1, which provides the schedule of consolidated fund activities for fiscal year 2014-2015: The proposed budget includes provisions for two additional regular positions and 1.75 fixed -term positions in order to address critical operational needs. As the economy and the City finances improve, staff is reluctant to add positions unless they are deemed critical to the success of City goals and efficient operations. Given the volatility of personnel -related costs and the cyclical *Of nature of sales tax revenues,, staff wants to avoid increasing staffing to a level that may be difficult to maintain. Re,�,rtdar Position Assistant Civii tngineer (1) — The purpose of this position is to provide management and oversight to projects approved and funded as part of the Capital Improvement Program (CIP). The annual cost of this position, $191,22 5, 1 s primarily funded from the General Fund, with the potentiai 'to recover a portion of the costs from grants and other project i I unding sources. An Projected Sources Uses Projected Balances (Revenues (Expenditures Balance July 1, 2014 and and June 30, 2015 Fund Transfers) Transfers) General Fund $5!10631,213 $69,1641,980 $6414221287 $9051906 Special Revenue/Grant/Trust 23,297,672 21!5411,351 22,857,420 21,981,603 Enterprise (Parking) 444!,581 4!381 ,000 +,281 1545 944,1036 Internal Service / 8,331,849 12,100,192 13182 1!� 231 6,6l0 ,81 0 Capital Replacement Debt Service 165,536 200 0 165,736 Misc Capital Project Funds 2,115i738 8,700 34!400 2M901038 Adj for ISF Charges/Transfers 0 (131978!,052) (13,978,052) 0 City-wide Totals $39,418,589 $93,618,371 $91,438,831 $41,598,129 The proposed budget includes provisions for two additional regular positions and 1.75 fixed -term positions in order to address critical operational needs. As the economy and the City finances improve, staff is reluctant to add positions unless they are deemed critical to the success of City goals and efficient operations. Given the volatility of personnel -related costs and the cyclical *Of nature of sales tax revenues,, staff wants to avoid increasing staffing to a level that may be difficult to maintain. Re,�,rtdar Position Assistant Civii tngineer (1) — The purpose of this position is to provide management and oversight to projects approved and funded as part of the Capital Improvement Program (CIP). The annual cost of this position, $191,22 5, 1 s primarily funded from the General Fund, with the potentiai 'to recover a portion of the costs from grants and other project i I unding sources. An gj V additional Assistant Civil Engineer position recommended to be substituted for a vacant Associate Engineer position in order to provide further higher-level support to the implementation of CIP projects. Management Analyst (1) — The purpose of this position is to fill a gap left by the attrition of high-level management and analytical positions over the past several years in the Fire, Community Services and Police departments. These positions provided technical and budgetary support, research, analysis, forecasting, grant application preparation, development and maintenance of policy and procedures, as well as preparation of management and council reports, goals and objectives, services agreements and support to regional efforts. Such a position relieves sworn staff (in the case of public safety) and key management and supervisory staff of administrative and analytical tasks that take them away from critical operations management. The annual cost of this position, $140,619, is primarily funded from the General Fund, with some costs potentially recovered from the Paramedic Tax and Community Services funds. When these two positions are combined with the part-time (0.53 equivalent) Recreation Coordinator position approved by the City Council in July 2013, the additional, full time equivalent (FTE) regular positions increase from 3 81.3 8 to 3 83.9 1. Fixed -term Positions Guided by the City Council Resolution 12779, fixed -ten -n employees "are established due to limits on grant funding or other known limits to the position's duration." Vegetation Management (1) — This position is proposed for a two-year term in order to implement the KOSS (Keep Open Space Safe) recommendation to increase vegetation management monitoring of open space from the current level of half-time to full-time. The cost of the position, $58,534 (of which approximately $30,000 represents the increased funding requirements), is to be shared between the Measure A — Open Space fund and the Homeless Initiative Program. Fire Department Administrative Support (.75) — The purpose of this position is to provide support to third -party billing. This position will supplant the existing part-time,, temporary position that has proven inadequate to manage the volume of billings. The cost of the position,, $52,558, is budgeted in the Paramedic Tax Fund. The proposed changes, combined with a short-term overhire in the City Manager's Office bring the number of fixed -term positions from 4.19 to 6.94, and the number of total authorized positions from 385.57 to 390.85. Even with the fixed -term positions included,, this level is more than 12% below the peak of 445 FTE staff that was in place durinor fiscal year 2007-2008. tn The history and detail for all authorized positions is presented in Attachment B - Exhibit 111.1 FISCAL IMPACT: By approving the Resolutions as presented,, the City Council is authorizing for the 2014-20 15 ) fiscal year. The proposed budgets the levels of expenditures, witnin funds", reflect all assumptions outlined and incorporate direction received from the Council through the June 2 nd meeting. The 2014-2015 Budget Resolution also provides for the "roll over" of unspent capital project funds from 2013-2014 for projects that will not be completed by June 30, 2014. Capital project spending occurs each year by appropriating accumulated funds (e.g., gas tax, traffic mitigation, etc.), in addition to new revenue sources. By carrying over the unspent portion of a project's budget into the subsequent year, capital project budget performance is easier to track, because the same budget authority is not duplicated for unspent funds. This also makes it easier to match budgeted costs with actual expenditures. Similarly, the Budget Resolution provides for the "roll over" of active purchase orders (estimated at $400,000, most of which reflects safety vehicles on order) that have not been completed by year-end. This provides for operational continuity and avoids having to re -budget expenditures that were previously authorized. OPTIONS: The City Council can choose to either-. 1) Accept the reports, recommendations and Resolutions as presented; or 2) Make modifications to the recommendations, which would result in a change in the total revenue forecasts or appropriations. RECOMMENDATION: Staff recommends that City Council accept the report and adopt the Resolutions as presented. A — A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ADOPTING AMENDMENTS TO THE CITY-WIDE BUDGET FOR FISCAL YEAR 2013-2014 B - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING THE CITY-WIDE BUDGET FOR THE FISCAL YEAR 2014-2015 AND PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN SAID BUDGET IN THE AMOUNT OF $91 !43 8!831 W-\Tinance- Work File\Councll Material\Staff Peports,=.2014`£..Cityli.,14-l) cavy, budget.doc A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ADOPTING AMENDMENTS TO THE CITY-WIDE BUDGET FOR FISCAL YEAR 2013-2014 WHEREAS, the City Council approved Resolution 13554 adopting the fiscal year 2013- 2014 budget, and Resolution 13673 amending said budget; and WHEREAS, the City Council reviews periodic reports and recommendations from staff regarding the City's financial condition, including updated revenue projections, newly available resources over which the City Council has discretion, and emerging operational issues that require a change in budget authority; and WHEREAS, staff has submitted a report and made recommendations regarding changes to the operating budget for fiscal year 2013-2014, including additional general fund allocations of $300,000 for OPEB (retiree medical) funding, $417,000 in funding for building maintenance and the acceptance and transfer of $569,442 in PG&E loans to the respective project funds for which they were intended; and other fund allocations of $534,664, $325,000 of which is allocated to technology upgrades and $120,000 to support increased recreation program activity in the Community Services fund; and WHEREAS, staff will undertake a review of all unrestricted reserve balances as of June 30, 2014 for the purpose of determining whether any portion of those balances can be reallocated to the General Fund Emergency Reserve without compromising the purpose served by those reserves; and WHEREAS, the City Council has expressed an interest in increasing the General Fund Emergency Reserve balances to the extent reasonably possible; and WHEREAS, there are sufficient resources in the general fund and other designated funds to support the recommendations presented; and WHEREAS, after examination, deliberation and due consideration, the City Council has accepted the staff report and recommendations. NOW, THEREFORE, BE IT RESOLVED, by the San Rafael City Council that Resolution 13554 for fiscal year 2013-2014 is further amended to authorize an increase 'in total general fund revenues and other financing sources to $63,960,243, with transfers in unchanged at It ry $1,241,424; an increase in general tund expenditure authorization to $59,947,134 and increased transfers out to $2,498,336. Further, the Resolution is amended for other fund revenues to $43,968,445 and transfers 'in to $2,563,336, expenditures to $55,073,725 and transfers out is unchanged at $1,306,424. These changes as presented on Exhibit I result m net City-wide appropriations of $104,187,268. NOW,, THEREFORE, BE IT FURTHER RESOLVED, by the San Rafael City Council that the City Manager has the authority to transfer or reduce unrestricted reserves held in * ded that such unrestricted funds for the benefit of the General Fund Emergency Reserve, provi action does not compromise the purpose fulfilled by the reserve(s) from which funds are transferred or reduced. The City Council hereby authorizes any changes to previously authorized appropriations required to implement these adjustments to unrestricted reserves. The City Manager will report to the City Council the result of any actions taken under this authority. 1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on Monday, the 16 1h of June 2014, by the following vote,, to wit: AYES: COtNCILMEMBERS: Bushey, Colin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COI.. NCILMEMBERS: Connolly ESTHER C. BEIRNE, City Clerk Budget Summary - Fiscal Year 2013-2014 Net Totals FY 2013-2014 $ 92,023,603 $ $ 92,023,603 Total Operating Capital Adjustment to Budget 104,112,671 Projected Actual Revenues Transfers In Sources Expenditures Expenditures Transfers Out Total Uses Adopted Budge 3,894 (292,396) Special Revenue & Grant Funds 1,096,020 3,894 1,099,914 3,864,026 1,639,849 - 5,503,875 General Fund 60,253,618 1,241,424 61,495,042 59,367,864 158,560 1,925,000 61,451,424 Special Revenue & Grant Funds 25,514,201 1,865,000 27,379,201 19,661,430 7,251,217 571,873 27,484,520 Debt Service Funds 125,310 - 125,310 147,209 - - 147,209 Capital Project Funds 1,296,770 - (96,912) 1,296,770 3,900 1,559,013 - 1,562,913 Enterprise (Parking) 3,672,700 - 3,672,700 3,930,309 443,150 458,031 4,831,490 Internal Service Funds 8,793,820 125,000 8,918,820 8,675,256 837,675 276,520 9,789,451 Capital Replacement Funds 2,167,028 - 2,167,028 2,813,734 - - 2,813,734 Trust & Agency Funds 22,710 - 22,710 22,520 28,500 - 51,020 Combined Fund Totals 101,846,157 3,231,424 105,077,581 94,622,222 10,278,115 3,231,424 108,131,761 Less Interfund Transfers (10,833,591) (3,231,424) (3,231,424) (10,833,591) (3,231,424) (3,231,424) Less Internal Service Charges (9,822,554) $ (9,822,554) (9,822,554) $ 12,766,470 $ $ (9,822,554) Net Totals FY 2013-2014 $ 92,023,603 $ $ 92,023,603 $ 84,799,668 $ 10,278,116 $ $ 96,077,783 Adjustment to Budget 104,112,671 Projected Actual fers in 1 Transfers in Ex en ures p dit General Fund 2,670,000 - 2,670,000 (182,679) (113,611) 3,894 (292,396) Special Revenue & Grant Funds 1,096,020 3,894 1,099,914 3,864,026 1,639,849 - 5,503,875 Debt Service Funds (125,020) - (125,020) (147,209) - - (147,209) Capital Project Funds 200,000 - 200,000 150 51,984 - 52,134 Enterprise (Parking) 300,000 - 300,000 952,036 149,800 - 1,101,836 Internal Service Funds 1,107,948 - 1,107,948 2,004,995 755,000 - 2,759,995 Capital Replacement Funds (96,912) - (96,912) 1,066,132 - - 1,066,132 Trust & Agency Funds - - - - 5,352 - 5,352 Combined Fund Totals 5,152,036 3,894 5,155,930 7,557,451 2,488,374 3,894 10,049,719 Less Interfund Transfers 2,070,116 (3,894) (3,894) - (3,894) (3,894) Less Internal Service Charges (1,011,037) (1,011,037) (1,011,037) 22,520 (1,011,037) Adj. Budget Net Totals FY 2013-2014 $ 96,164,602 $ - $ 96,164,602 $ 91,346,082 $ 12,766,489 $ - $ 104,112,671 Projected Actual fers in 1 Transfers in Ex en ures p dit Other Funds as adopted_________ General Fund 63,960,243 1,241,424 65,201,667 59,902,205 44,929 2,498,336 62,445,470 Special Revenue & Grant Funds 26,610,221 1,868,894 28,479,115 23,645,455 8,891,066 571,873 33,108,394 Debt Service Funds 290 290 - - - - Capital Project Funds 1,496,770 561,328 2,058,098 4,050 1,610,997 - 1,615,047 Enterprise (Parking) 3,972,700 8,114 3,980,814 4,882,345 592,950 458,031 5,933,326 Internal Service Funds 9,795,638 125,000 9,920,638 10,317,948 1,592,675 276,520 12,187,143 Capital Replacement Funds 2,070,116 2,070,116 3,479,866 - 3,479,866 Trust & Agency Funds 22,710 22,710 22,520 33,853 - 56,373 Combined Fund Totals 107,928,688 3,804,760 111,733,448 102,254,389 12,766,470 3,804,760 118,825,619 Less Interfund Transfers (3,804,760) (3,804,760) (3,804,760) (3,804,760) Less Internal Service Charges (10,833,591) (10,833,591) (10,833,591) (10,833,591) Projected Net Totals FY 2013-2014 $ 972096,097 $ $ 97,0962097 $ 91,420,798 $ 12,766,470 $ $ 104,187,268 Total General Fund Recap Revenues Transfers in Sources Ex enditures Transfers out Uses GF as ado ted 60,253,618 1,241,424 61,495,042 59,526,424 1,925,000 61,451,424 GF adjusted 62,923,618 1,241,424 64,165,042 59,230,134 1,928,894 61,159,028 GF pr! `ected year-end 63,960,243 1,241,424 657201,667 59,947,134 2,498,336 62,445,470 T -Total Other Funds R evenues fers in 1 Transfers in Ex en ures p dit Other Funds as adopted_________ ONE45,373,914_1,306,424[7 46,680,3337 Other Funds adjusted 44,074,575mi 4624 ,068,469 028 91-5�716,• 4 1,306,424 57,022, 452 ,LgLth��r_Funds projected year-end 110111 1,306,424 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF a RAFAEL APPROVING BUDGET FISCAL YEAR2014-2015 AND PROVIDING APPROPRIATIONS a KXPENDITURE OF ALL SUMS SET FORTH IN SAID BUDGET AMOUNT $919438,831 WHEREAS, the City Manager has submitted to the San Rafael City Council a Preliminary Budget for the fiscal year July 1, 2014 - June 30, 2015; and WHEREAS, the City Council held public meetings on goals and objectives, operational priorities, and preliminary budgets for fiscal year 2014-2015, on April 29, 2014 and May 5, 2014, where all interested persons were heard; and WHEREAS, after examination, deliberation and due consideration of the preliminary and proposed budgets, the San Rafael City Council has provided direction to the City Manager; and WHEREAS, it is the intention of this Council to adopt said Proposed Budget submitted by the City Manager as the approved budget for the fiscal year 2014-2015; and WHEREAS, it is the intention of this Council to carry forward unspent capital projects resources funded in fiscal year 2013-2014 to complete the balance of these projects in the 2014 - 2015 fiscal year; and WHEREAS, ` intention of ! to carry forward unspent operational funds from fiscal year 2013-2014 encumbered through approved, active purchase orders ts complete thebalance of these purchases thefiscal year. 111 11 21 111111 1. "` proposed ! `• budget forof .n Rafael for• • ! r, ExhibitJune 30, 2015, is hereby adopted, totaling appropriations in the sum of $91,438,831 of whic $85,500,018 is the Operating Budget and $5,938,813 is the Capital and Special Projects Budge as presented in Exhibit I — and of which $64,422,287 is in the General Fund as presented i 2. The sums of money herein set forth are hereby appropriated from the revenues of the City to the departments,, functions, programs and funds therein set forth for expenditure during the fiscal year 2014 - 2015. 3. The budget provides funding for a total of 390.85 full-time equivalent, authorized positions as presented in Exhibit 111. Ir -2014 The City of San Rafael will carry forward unspent operational funds from fiscal year 2013 encumbered through approved, active purchase orders, and reappropriate these funds in fiscal year 2014-2015 to be used solely to pay for the remaining portion of City Council authorized expenditures in the originating funds. 5. The City of San Rafael will carry forward unspent capital project funds from fiscal year 2013- 2014 and reappropriate these funds in fiscal year 2014-2015 to be used solely to pay for the remaining portion of City Council authorized expenditures for street, facility, storm drain, traffic mitigation, park and other long term capital projects started in the 2013-2014 or prior fiscal years. 1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on Monday, the 16th day of June 2014, by the followinv, vote, to wit: 1W %-" Bushey, Colin, McCullough & Mayor Phillips am- n ESTHER C. 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(1) 0 W LL 0 U.0 0 0 a. aco 0 z I LJL C: 0 LL C (3 )• z M U- C: S — CL w w 0 z w L C) U- z w E w L) w UJ w z 2 0 > W w z w (D z • z t(nD E > 0 to 0 a) E cr 0 2) 0 cr. w 0- (n w 0- a) m • w E E w (V a) 0 0 a) a) co 0) (D E 0 0 -j 0 E Ce. > < U- a It C, C14 Z w < (D W CL CL 0 0 CL > < -J 0 x L1. a) Ce 0 w 5 > 0 -J E a p c mc C -J E m 0 W•z W Ct 0 —a. a 0 CL " w z 0 4.# r W 5 U. Cc Ii CO CD CL g 0 < 0 ce U) w z 0 E CL Cc :3 0 m 2 Ot E 0 w 0 m < E 72m co u C) 9 W W 0 W 0 0 a CL CL E 0 0 E (n (n wi CM Z w CL :3 E w 0 CM >1 >1 — >, 0) d, c- .- a) b 0 CL 0 = < 0 0 0 L) . a- • w z -a = z • E E < & a)CL LL a_ -,at 0 m cc CL 0 < CL L1 0 0 cc w --I 0 w -0 LL -i 00 z C) C:I (D C:> C) C) CD m C) N M 44* U') (D t— C%j C> 0 000 00 C) 00 C) (D C> Oi It > U') Q0 to (0 (0 • W I GENERAL FUND PROPOSED BUDGET FY 2014-2015 REVENUES & OTHER OPERATIONAL SOURCES 1,965,332 Taxes 2,554,964 Property Tax and related $ 15,773,000 Sales Tax 1 Triple Flip 20,423,900 Sales Tax -Measure E 111201,000 Franchise Tax 3,307,739 Business Tax 2,539,751 Transient Occupancy Tax 21421,000 Other Agencies CSA #19 Fire Service 1,600,000 VLF Backfill 47591,000 Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies) 7771712 Other Revenues Permits & Licenses (building, electrical, encroachment, use, alarm) 1,883,000 Fine & Forfeitures (traffic, vehicle, etc.) 463,368 Interest & Rents (investment earnings, rents, etc.) 268,994 Charges for Services (includes dev't fees and plan review) 1,977,000 Other Revenue (damage reimbursements, misc -------------------------------- -i-n-c--o-m--e--)--_____---------------------------------------------5-4--7-1 -2-9--9- _ Sub -total: Revenues�67,8?4,773 ----------------------------------------------------------------------------------------- TRANSFERSIN- from SRSD Sewer Maint Fund - Admin. cost 251,057 from Parking Services Fund - Admin. cost 362,630 from Gas Tax Fund - Street Division operating 400,000 from Employee Retirement Fund - POB debt payment276,520 .-------------------------------- Sub -total: Transfers In -------------------------------------- t-------- 1,290,20? - .------------------------------------------------------------------------------------------------------------------------- ..- � ,-. �r , �* fi y!�'*.....J S' �Jl ,...,_. .,.., '"n...- ..., .,.... ..r... ,. Vii" ,.. „_ r... .., / ,�. , . r . ✓ � .., .. ., ., W� vati`+ir3 r.-.r$r';`rG':�iF-ssrrir.ii/.r�'.v+s�+�rl��/"+'�vii✓'war''4�`ww.iw"rl�c'y�,rr`%ivv'r"./a'iG✓,�"'rr`'.rs�r�+(v/+ir`��i�l,Gsy:;ii�a2=;tiiGG'-.iGsrr4rrr�'^atria....w./iie-iw'c.i�r��(r^llrG.:r-.r4rr'-aw%4r.+rrv...'wcr-a.vrar-+,i(rrr-,�%rrw:s%+vw.-.�iGs�vr...(r.rrrd:�+�fiarrGr�lGr..f4ff�+4rrt�w3r:i.r-.rG.r�ar�twlsrw_=wtC svi+�cG�ar�.r-..v.s�r,r�r,rrv,f.%rar'+�c.,�+�f,.vrG.ftr,+.sG.G EXPENDITURES AND OTHER OPERATIONAL USES Expenditures by Department Finance 1,965,332 Non -Departmental 2,554,964 City Manager/City Council 27123,970 City Clerk 483,696 Mgt Serv: Adm,IT,HR,Pkg.Emg 1,609,403 City Attorney 805,763 Community Development 3,2237740 Police 20,878,083 Fire 15,863,538 Public Works 10,452,519 Library 21811,279 Sub-total: Expenditures_____________________________________ ______ 625772,287 _ TRANSFERS OUT to Childcare Fund - Operating support 100,000 to Recreation Fund - Operating support 11300,000 to Special Revenue Fund - Massage enforcement 150,000 to Special Revenue Fuad --Homeless Initiative Project ____________________________________ _______ 100,000 _ Sub -total: TransfersOut '1,650,030 [WA4 E (D (D E 0 0 (D > q> (D > (D (D m 0 U E (D c a) m m E (D >1 m E E 2 0 Co (D < CL E E o cr, 4) o W4 0 o ui iz LZ ID CL CY) C) �- N LO C) LO M t*-- t�- X CV LLJ C\i tO 0-!� -0-0- 8-01 0-!Z 10--o 0-0- -0-01 -0-0- -0-0- 8-0- -80- V- CCS d C VM C) 0) (D V- CD P-- C) 0 CD Ln o c) cv) o " 0 (o 6 C,4 (c N o T- CN C\l 0 V- 0,00 , C41 'a W C) 0 C) (D C) C) T- CO C) C 4) V- oo M LO C) U-) 0 0 It Cr') 0 c C) N r-� 6 MN V- 0) cv,) (D r-- C', o0 CL 4 LO V- T- I*-- C\l N 00 (C C) 0 C\j a. co (D r*-- cl" 0) CO C) 6 LO C) C� ci CY) V- Q C41 ci IRt T- C) 00 C) C) (D 0 C) CV') C) C 4) CD oo t*�- Ul C) Ul C) 0 it (Y) C) c (1) C4r-: C) 0) V- (0 C) 4; V-- LO t*-- N " 0© (C V- co cml co V- V- to LO C) 0 C) 0 C) 11q, (Y) C) c (0 C) 4) a 04 Cie) LO C) U')C) C) tom- " C) c U) N (6 o6 cyi c-� ci (6 T-' QO* r*--* C 1 04 V-- LO N CN 00 (C V O I Ln C) CY) N V- LO U') C) C) C) 0 0 it CY) C) c (D 0 N T- Lf) C) U) 0 0 r- N C) c U) N oo ci IC -o q) cei c-� L-6 * o6 UJ v-- LO h- C\l " 00 (C < o V - co LL 1-0 4-0 (141 U) 0 V- V- LO (D C) C) C) C) C) 0 00 LO 0 c Z 0. 0 1,-- LO C) I*-- C) C) C) (D 0 CC < 'D o) N ci cyi "' r-� Lcj 6 CO (.6 6 C', 4) I 0 N(D t*-- " CY) CD (C um •L L- a 0 0 C4 0 0 r- W (D C 4) Co I,-- rl_ LO C) I, -- C) C) 0 (.0 (D 0 oc C) cy) " t-- Lo C:) U-) ci T- ci c N CY) (3) (C 0) a C) 0 C) C) C) C) C) 0 rl- 00 C) c Q to LO CD r- 0 C) C) 0) (0 C) 0( M N vi N c6 L6 T-* r-�V-* CY)* Ii if > C6 T- P- CN CV') C) P- 4) al Ir- cl N Co C) C) CD (D 0 0 a 0 N w C) c LO N LO (D P- CD a 0 " (0 a a 0-) q- co co oo Lo c) Cy) Lo of to oo C\j M CDrh (D al T- C) C4 E (D (D E 0 0 (D > q> (D > (D (D m 0 U E (D c a) m m E (D >1 m E E 2 0 Co (D < CL E E o cr, 4) o W4 0 o ui iz LZ ID CL CY) C) �- N LO C) LO C) q:r t*-- t�- C) CV 6 C\i LO C) LO C) C) C) L6 C14 C) rl.- C\j co (D r*-- cyi C5 6 CY) 06 ci tai (0 C) CY) co fl- C) co Lo (0 C) qT ui I Ln C) CY) C\1 C) N co vt 0 z 11ii'llrA I&TV01 I I t f 6T, lei N A To FiTal I* -:To- WT " INSTRUCTIONS- USE THIS FORM WITH EACH SUBMITTAL OF A ' CONTRACT, AGREEMENT, ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCI SRRA / SRCC AGENDA ITEM NO. DATE OF MEETING: June 16,2014 =OM_. Mark Moses III] ARTMENT: Finance DATE: June 11 7 2014 1) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ADOPTING AMENDMENTS TO THE CITY-WIDE BUDGET FOR FISCAL YEAR 2013-2014 2) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING THE CITY-WIDE BUDGET FOR THE FISCAL YEAR 2014-2015 AND PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN SAID BUDGET IN THE AMOUNT OF $9114381831 (LOWER HALF OF FORM FOR APPROVALS ONLY) APPROVE AS COU CIL ,AGENCY APPROVED AS TO FORM - AG TEM. IfNI te; Coy Mger (sig*Op) City Attorney (signature)