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Home My WebLink AboutFin Budget FY2015-16CITY OF� Agenda Item No: S. C, Meeting Date: May 18, 2015 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: FINANCE Prepared by: Mark Moses Finance Director City Manager Approval:m a6 SUBJECT: RESOLUTION ADOPTING THE CITY OF SAN RAFAEL BUDGET FOR FISCAL YEAR 2015-2016 RECOMMENDATION: ACCEPT REPORT AND ADOPT RESOLUTIONS AS PRESENTED. SUMMARY: This report presents the final, proposed City-wide budget for fiscal year 2015- 2016. It was presented in preliminary form on May 4, 2015, for public and City Council review and comment. The General Fund expenditures are all supported by current period revenues (i.e., no spending down of reserves or use of borrowed funds) and the spending plans of all other funds are supported by projected revenues and accumulated resources in their respective funds. Proposed appropriations City-wide total $100,183,188. BACKGROUND: The purpose of this report is to provide the City Council and community with the proposed City-wide budget for fiscal year 2015-2016 which has been prepared for adoption, based on the direction provided at the City Council Meeting of May 4, 2015. 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 approved the proposed three-year Capital Improvement Program at its March 16, 2015 meeting. Since that time, the City Council received an operating budget report and financial update at the City Council meeting of April 20, 2015, and discussed the preliminary fiscal year 2015-2016 budget on May 4, 2015. These latter two reports included a review of the status of the current year (fiscal year 2014-2015) budget, and key fiscal issues and financial assumptions that shaped the development of a preliminary fiscal year 2015-2016 budget. Staff also provided a recommendation as to how the projected $757 thousand in unprogrammed General Fund resources should be allocated. City Council directed staff to proceed with this recommendation, with one minor change that is reflected in this report. FOR CITY CLERK ONLY File No.: Council Meeting S, 1101201�_ Disposition:f59-9%1 SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2 The preliminary General Fund Operating budget for fiscal year 2015-2016 that was presented on May 4 marked the third consecutive year in which the planned expenditures for the year are fully covered by projected revenues. In addition to funding the current operational service levels, the proposed budget includes provisions for the Homeless Initiative, Massage Ordinance enforcement, Marin County Major Crimes Task Force, and the Technology Roadmap. In addition, one-time revenues have been dedicated to support shortfalls in the Capital Improvement Program. Consistent with the direction provided by the City Council in May 2014, the additional one- quarter percent sales tax revenues provided by Measure E, effective April 1, 2014 through March 31, 2034, are being set aside to fund major construction and improvements to public safety facilities. Following its review of the preliminary City-wide budget for fiscal year 2015-2016, the City Council directed staff to return with this budget for adoption. This report will focus on the following: 1. Brief status of fiscal year 2014-2015 budget performance. 2. Proposed budget presented for all City funds for fiscal year 2015-2016. ANALYSIS: FISCAL YEAR 2014-2015 Grenernl Frnnd Revenues: There have been no significant changes to fiscal year 2014-2015 revenues, since the May 4, 2015 report. Expenditures: As fiscal year 2014-2015 draws to a close, the General Fund -supported activities are performing within their respective budgets as amended by the City Council throughout the year. The first priority for any operational savings will be to ensure that the minimum Emergency and Cash Flow reserve requirements are met. Any operational savings beyond this will likely be needed for contributions to facilities maintenance, vehicle replacement and technology needs, in order to ensure healthy accumulated balances in these funds at fiscal year- end. Therefore, no net expenditure adjustments are being projected. Use of Operating Results: As discussed at the City Council meeting of May 4, 2015, the projected net operating results — largely driven by one-time revenue sources - will be set-aside for the following purposes: Recommended areas of funding Amount Reason Transportation Authority of Marin Commitment to support county -wide Limited Term Fee Adjustment (5 years n, $25K/yr) $125K transportation planning/ model in monitorin Assess Workers Comp & Liability Trends / Risk Management Contractual Support $ 67K Develop Strategies to Reduce Claims/Exposure Reserve for future programming of Capital General Fund Infrastructure Reserve $200K Improvement Program and Technology Available for future programming, or to meet Residual, unassigned $365K reserve requirement in future fiscal years Total $757K SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3 Other Funds The evaluation of other funds will continue through May 2015, with recommended adjustments, if any, being presented to the City Council prior to fiscal year-end. At this time, no major adjustments are anticipated. FISCAL YEAR 2015-2016 CITY-WIDE BUDGET HIGHLIGHTS ❖ Citywide Budget: The total proposed FY2015-2016 budget for the City is $100,183,188. 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 $7,232,295. These appropriations are supported by FY2015-2016 revenue and other sources projected at $99,167,297 as well as by funds retained from previous periods for capital projects. ❖ General Fund Budget: The General Fund portion of the City budget is balanced in that FY2015-2016 appropriations, totaling $69,481,296, are fully supported by FY2015-2016 General Fund revenues and transfers in, projected at $73,752,116 ❖ Program funding: Included in the expenditure budgets are provisions for the following: o Employee retirement obligations are fully -funded in accordance with actuarially - determined contribution levels o The Homeless Initiative Program is incorporated into the FY2015-2016 budget o Massage Ordinance Enforcement continues with $100,000 allocated from the General Fund ❖ 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 budget. There are two, major one-time revenues projected for fiscal year 2015-2016, both of which are related to delays in revenues imposed by the State. In order to manage its deficits in the early 2000's, the State imposed a ten-year restructuring of the remittance of sales taxes to local jurisdictions (known as the "Triple Flip"). When this expires in 2016, the City will recover approximately $1.2 million in delayed sales tax revenues. The State has also deferred reimbursement payments for State mandated programs: A portion of these deferred payments from pre -2004, estimated at $200 thousand, is expected to be made during the first half of fiscal year 2015-2016. Economic Environment The California economy continues to rebound from the recession. Although the 6.5% unemployment rate remains above the national average of 5.4%, it continues to fall and is on track to converge with the national average within the next year. Personal income has rebounded over the past few years, and the State continues to prosper from the flow of capital into the technology companies who are attracted to California. Notwithstanding the State's current SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4 $8 billion surplus, major challenges persist. The "wall of debt" which, when pension and retiree medical liabilities are considered, reaches into the hundreds of billions of dollars and managing the impact of the drought are likely to burden the State for several years. Locally, the 3.5% Marin County unemployment rate is the second lowest in the State. According to the Marin Economic Forum, the County added 2,600 payroll jobs and gained approximately 200 payroll businesses in 2014. Real personal income is projected to grow at an average rate of just over 2% over the next year, and Marin County's taxable sales per capital are the third highest in the State. Marin County median home prices now hover around $1 million and continue to rise, while the recovery of commercial real estate has led to stable rents averaging $2.60 per square foot. General Fund 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 2015-2016 is approximately $69.5 million. The following table summarizes the detailed information provided in Exhibit I of the Resolution, and presents the proposed fiscal year 2015-2016 budget with a comparison to the projected ending performance for fiscal year 2014-2015. The proposed budget projects approximately $3.6 million, or 5.2%, in additional resources and approximately $4.6 million, or 7.1 %, in additional uses, compared to the projected results of the current fiscal year. The uses for fiscal year 2015- 2016 include a one-time transfer of $1.0 million to support the Capital Improvement Program. General Fund Projected FY 2014-15 Proposed Budget FY 2015-16 $ Change from previous year % Change from previous year Revenues (ongoing sources) $68,007,320 $70,994,767 $2,987,447 4.4% Revenues (special/one-time) $820,000 1,400,000 580,000 Transfers in 1,290,207 1,357,349 67,142 Total Resources $70,117,527 $73,752,116 $3,634,589 5.2% Expenditures (baseline) $62,928,953 $66,541,296 $3,612,343 5.7% Measure E Spending 275,295 380,000 Transfers out — operating 1,447,664 1,400,000 Transfer out — Homeless 100,000 60,000 Transfer out — massae program 150,000 100,000 Transfer out — capital (CIP) 0 1,000,000 Total Uses $64,901,912 $69,481,296 $4,579,384 7.1% Operating Results $5,215,615 $4,270,820 Measure E set-aside $3,458,371 3,468,000 Emergency reserve $1,000,000 365,000 Other Infrastructure reserve 400,000 Recommendations FY14-15(from above) $757,244 Net After Allocations $0 $37,820 SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 5 Revenue Trends and Assumptions: Sales Tax: After peaking above 10% during fiscal year 2013-2014, sales tax.growth has plateaued. With the assistance of HdL Consultants, recurring sales tax revenues are estimated to increase by 4.0% to $21.1 million in fiscal year 2015-2016. In addition, there will be a one-time, $1.2 million adjustment for the delayed sales tax disbursements (Triple Flip expiration described above). Sales taxes account for 31% of General Fund revenues. 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 trends, we are projecting an increase of 5.0% to $16.7 million in fiscal year 2015- 2016. Property taxes account for 23% of General Fund revenues. Transaction & Use Tax (Measure E): Revenues from this tax, which applies to most local retail sales are projected to reach $11.5 million in fiscal year 2015-2016. One-third of these funds is allocated to public safety facilities construction and improvements. Measure E revenues account for 16% of General Fund Revenues. Other General Fund Revenues: Other revenues (including business tax, transient occupancy tax, development fees Vehicle License Fee backfill, permits, and charges for services) are expected to experience moderate growth (i.e., 2 — 4%) over the next year. These revenues account for 30% of the budget. General Fund Revenues - $72.4 million Expenditure Trends and Assumptions: Expenditures are projected to grow by 5.7% in fiscal year 2015-2016. The annual expenditure plan includes provisions for continued support of the Homeless Initiative, Massage Enforcement, technology improvements, and additional resources for communications and community engagement. The growth in expenditures is also fueled by increases in personnel costs, including SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 6 step increases, contractual labor commitments, and a three percent increase in the Marin County Employees Retirement Association (MCERA) employer contribution rate. MCERA pension costs will increase in fiscal year 2015-2016 by approximately $700 thousand. With respect to the City-wide budget, MCERA contributions represent approximately 16% of total expenditures. The following table summarizes the fiscal year allocation of planned General Fund Expenditures by major function. Additional detail is provided in Exhibit I. General Fund Expenditures - $66.9 million Admistration, Technology, Internal Services, 16%__ Police, 32% Council, Manager, Clerk, _ Attorney, 5% Community— Development, ommunityDevelopment, 5% Public Works, 17% Other Fund.-, Fire, 25% Successor Agency Prior to the State Legislature -initiated dissolution of the Redevelopment Agency in January 2012, City Council met as the Redevelopment Agency, and approved its annual budget 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 be approved by the Successor Agency's Oversight Board and the California Department of Finance for six month periods. 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 allowable 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 March 16, 2015, Public Works staff presented a three- year Capital Improvement Program for fiscal years 2015-2016 through 2017-2018. 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 2015-2016, 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 2015-2016 are expected to equal approximately $19.5 million from special revenue, grants and other funding sources, which include a $1.0 million contribution from the General Fund. The CIP is challenged by capital project funding shortages beyond the SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 7 first year of the CIP and 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 4, 2015, in order to establish the Paramedic Tax rates for fiscal year 2015-2016. The fund has planned expenditures of $6.7 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 recovery for emergency medical response and transport services. The spending plan will not require an increase for taxpayers in San Rafael, County Services Area #13 or County Services Area #19 who pay $89 per residential living unit. In the other area served, Marinwood CFD, rates will remain at the tax rate cap of $85 per residential living unit. 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 local organizations. Fiscal year 2015-2016 marks the third full year of operations for this program, and includes provisions for ongoing mental health outreach and additional enforcement resources from the Police Department, as well as a commitment to a series of contributions over the next three years to the Marin County Council of Mayors and Councilmembers Community Homeless Fund. A new contract for the Downtown Streets Team will be brought to the City Council prior to the expiration of the current contract on June 30, 2015. The Measure A Open Space Program 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 2015-2016, for which $400 thousand in revenues is projected, remains on recreational facility improvements and open -space enjoyment and safety. The fiscal year 2015-2016 Measure A — Open Space Workplan is being presented separately at this meeting. The Measure C Library parcel tax is included in this group and is 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 2015-2016, this assessment is projected to provide $875 thousand in revenues dedicated to library hours, equipment, materials, and services for children, teens and adults. Since the inception of Measure C, $541 thousand 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 $4.1 million and $4.0 million, respectively. Fee income covers 69% of the Recreation budget, while fee and grant income cover 97% of the Childcare budget. Other significant funds in this category include Gas Tax, Sewer Maintenance, Storm Water, and Business Improvement District. These funds are adequately funded to execute their respective spending plans for fiscal year 2015-2016. SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 8 Parking Fund Parking operations are funded via parking fees and fines, and fund balance is the primary 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, in order to fund new meters and to increase resources available for maintenance. The operating and capital expenditure budgets for this fund are $4.5 million and $150 thousand, 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 2015-2016. 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 of Pension 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, 2014 and presented to and approved by the MCERA Board on March 11, 2015. This valuation was used to determine the contribution rates for fiscal year 2015-2016. The composite rate for the City of San Rafael will be 60.67%, a three percent increase from the current rate of 57.70%. The budgeted pension contribution for fiscal year 2015-2016 provides full funding for the required contribution. A significant driver of the increase was the change in mortality assumptions, following an actuarial review of mortality experience. Although MCERA does not provide projections regarding rates for future years, staff believes that increases in rates are likely to continue over the upcoming years. The primary factors that are expected to contribute to increases are: (1) demographic assumption changes that followed the recent review of mortality experience, and (2) volatility in investment returns. These factors could easily contribute to rate increases of 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, which currently totals $2.2 million, is also used to accumulate payments for debt service on the $4.5 million pension obligation bonds, issued in 2010; and supplementary payments to MCERA. Fund Balances and Reserves All funds are projected to have a positive fund balance as of July 1, 2015, as well as June 30, 2016, under the proposed budget. General Fund Emergency Reserves are projected to increase from $5.1 million to $6.3 million, or 10% of General Fund expenditures, bringing the City up to its target reserve levels as of June 30, 2105, for the first time in a decade. There are sufficient funds retained in the general liability and workers compensation reserves to fund projected claims in those respective areas. SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 9 City-wide Summary The following table summarizes the appropriations found in Exhibit II of the Resolution, which provides the schedule of consolidated fund activities for fiscal year 2015-2016: Fund Projected Balances July 1, 2015 Sources (Revenues and Transfers) Uses (Expenditures and Transfers) Projected Balance June 30, 2016 General Fund $11,729,409 $73,752,116 $69,481,296 $16,000,229 CIP/Special Revenue/Grant 24,900,579 23,346,228 25,854,457 22,392,350 Parking Fund 1,805,689 4,935,500 4,693,960 2,047,229 Internal Service/Capital Replace 10,903,069 12,990,098 16,010,120 7,883,047 Adj for ISF Charges/Transfers 0 (15,856,645) (15,856,645) 0 City-wide Totals $49,338,746 $99,167,297 $100,183,188 $48,322,855 Staffing and Organizational Capacity_ To address the most severe capacity deficiencies while tempering increases to annual operating costs, the City Manager has proposed allocating a net $69 thousand for modifications to staffing to address the following needs. Additional detail and recommendation rationale was provided in the staff report of May 4, 2015. Department Personnel Action General Fund Funding Source Net Add'l Costs Community Eliminate 1.0 FTE Deputy Bldg Development Official none Increase in Eliminate 1.0 FTE Associate Planner Building Fees -------------------------------------------- (separate action on Add 1 Planning Technician May 18, 2015) Add 1 Sr Building Inspector / Plans Examiner Add I Permit Services Coordinator Add 1 Assistant Planner Finance — Business Convert 0.72 fixed -term Accounting negligible Business Tax Tax & Cashiering Assistant I/II to 0.72 regular position Police — HOME Convert 1.0 fixed -term Mental Health none $40K from Outreach to 1.0 regular position Homeless Initiative allocation Management Reclassify Management Analyst $21,000 General Fund Services — (no impact on headcount) Communications Human Resources - Add 0.5 FTE Human Resources $48,000 General Fund Benefits Representative Total $69,000 Three of the proposed personnel changes will require the creation of following new classifications: SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 10 Classification Salary Range* Bargaining Unit Senior Building Inspector/Plans Examiner $6,678 to $8,117 SEIU Local 1021 Permit Services Coordinator $5,772 to $7,016 SEIU Local 1021 Senior Management Analyst $7,040 to $8,557 Unrepresented Mid -Management * - subject to adjustment on July 1, 2015, per labor agreements The proposed actions add a net 4.22 regular FTEs, for a total of 390.15. Fixed -term positions are reduced under this plan by 1.72, from 7.98 to 6.26. This level is 11% below the peak of 445 FTE staff that was in place during fiscal year 2007-2008. The history and detail for all authorized positions is presented in Exhibit III of the Resolution. FISCAL IMPACT: By approving the Resolutions as presented, the City Council is authorizing the levels of expenditures, within funds, for the 2015-2016 fiscal year. The proposed budgets reflect all assumptions outlined and incorporate direction received from the Council through the May 4th meeting. The 2015-2016 Budget Resolution also provides for the "roll over" of unspent capital project funds from 2014-2015 (estimated at $12 million) for projects that will not be completed by June 30, 2015. 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 $2 million) that will not be completed by year-end. This provides for operational continuity and avoids having to re -budget expenditures that were previously authorized. Staff will return to the City Council in June 2015 with two follow-up actions: (1) Budget Amendments required to complete the business of fiscal year 2014-2015, and (2) Adopt GANN appropriations limit for the fiscal year 2015-2016 adopted budget. OPTIONS: The City Council can choose to either: (1) Accept the reports, recommendations and Resolution as presented; or (2) Make modifications to the recommendations and/or Resolution. RECOMMENDATION: Staff recommends that City Council accept the report and adopt the Resolution as presented. ATTACHMENTS Resolution and Exhibits I, II, III WACouncil Material\Staff Reports\2015\City\15-16 city budget.doc RESOLUTION NO. 13932 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING THE CITY-WIDE BUDGET FOR THE FISCAL YEAR 2015-2016 AND PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN SAID BUDGET IN THE AMOUNT OF $1009183,188 WHEREAS, the City Manager has submitted to the San Rafael City Council a Preliminary Budget for the fiscal year July 1, 2015 - June 30, 2016; and WHEREAS, the City Council held public meetings on goals and objectives, operational priorities, the Capital Improvement Program, and preliminary budgets for fiscal year 2015-2016, on February 23, 2015, March 16, 2015 and May 4, 2015, 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 2015-2016; and WHEREAS, it is the intention of this Council to carry forward unspent capital projects resources funded in fiscal year 2014-2015 to complete the balance of these projects in the 2015-2016 fiscal year; and WHEREAS, it is the intention of this Council to carry forward unspent operational funds from fiscal year 2014-2015 encumbered through approved, active purchase orders to complete the balance of these purchases in the 2015-2016 fiscal year. NOW, THEREFORE, BE IT RESOLVED by the San Rafael City Council that: 1. The proposed one-year budget for the City of San Rafael for the fiscal year July 1, 2015 through June 30, 2016, is hereby adopted, totaling appropriations in the sum of $100,183,188 of which $69,481,296 is in the General Fund as presented in Exhibit I. A total of $92,950,893 (inclusive of the General Fund) is the Operating Budget and $7,232,295 is the Capital and Special Projects Budget, as presented in Exhibit II. 2. The sums of money therein 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 2015 - 2016. 3. The budget provides funding for a total of 396.41 full-time equivalent, authorized positions as presented in Exhibit III. 4. The following personnel actions will be implemented, effective July 1, 2015: A. Eliminate the Deputy Building Official position and add the new position/classification of Senior Building Inspector/Plans Examiner, with a salary range of $6,678 to $8,117 monthly, and the new position/classification of Permit Services Coordinator, with a salary range of $5,772 to $7,016 monthly, to be adjusted in a manner consistent with the SEIU Local 1021 July 1, 2015 Memorandum of Understanding; and B. Reclassify a Fixed Term 0.72 FTE Accounting Temp to a regular 0.72 FTE Accounting Assistant I/H position (existing classification); and C. Reclassify a 1.0 FTE Fixed Term Mental Health Outreach Provider to a regular 1.0 FTE Mental Health Outreach Provider classification, with a salary range of $5,356 to $6,512 monthly; D. Reclassify a Management Analyst position to the new classification of Senior Management Analyst, assigned to the Mid -Management Employees Unit, with a salary range of $7,040 to $8,557 monthly; and E. Add a 0.5 FTE Human Resources Representative I (existing classification). 5. The City of San Rafael will carry forward unspent operational funds from fiscal year 2014-2015 encumbered through approved, active purchase orders, and reappropriate these funds in fiscal year 2015-2016 to be used solely to pay for the remaining portion of City Council authorized expenditures in the originating funds. 6. The City of San Rafael will carry forward unspent capital project funds from fiscal year 2014- 2015 and reappropriate these funds in fiscal year 2015-2016 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 2014-2015 or prior fiscal years. I, 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 18th day of May 2015, by the following vote, to wit: AYES: COUNCILMEMBERS: Bushey, Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None ESTHER C. BEIRNE, City Clerk W:\\Council Material\Resolutions\'-?015\City\Adopt 15-16 Budget.doc GENERALFUND PROPOSED BUDGET FY 2015-2016 REVENUES & OTHER OPERATIONAL SOURCES Taxes Property Tax and related $ 16,658,000 Sales Tax / Triple Flip 22,343,000 Sales Tax -Measure E 11,544,000 Franchise Tax 3,481,000 Business Tax 2,803,000 Transient Occupancy Tax 2,493,000 Other Agencies 3,562,058 CSA #19 Fire Service 1,652,432 VLF Backfill 4,844,767 Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies) 1,036,568 Other Revenues Permits & Licenses (building, electrical, encroachment, use, alarm) 2,145,000 Fine & Forfeitures (traffic, vehicle, etc.) 473,000 Interest & Rents (investment earnings, rents, etc.) 277,000 Charges for Services (includes dev't fees and plan review) 2,187,000 _ Other Revenue (damage reimbursements, misc income) ---------------------------- -- --------Sub-total: Revenues--------------------------------------------------------------------------------------------- - 72,394,767 TRANSFERS IN from Gas Tax 400,000 from SRSD Sewer Maint Fund - Admin. cost 262,287 from Parking Services Fund - Admin. cost 418,542 from Employee Retirement Fund - POB debt payment _ _ _ __- ---- -- - --276,520_ ---------------------------------- Subtotal_ Transfers In-------------------------------------- $ 1,357,349 TOTAL �PE-gft IAI. S -------` 7-7 77 EXPENDITURES AND OTHER OPERATIONAL USES Expenditures by Department Finance 2,507,367 Non -Departmental 2,854,769 City Manager/City Council 2,097,803 City Clerk 487,671 Mgt Serv: Adm,IT,HR,Pkg.Emg 1,913,795 City Attorney 856,300 Community Development 3,562,058 Police 21,679,053 Fire 16,956,976 Public Works 11,060,429 Library___ 2,945,075 -----------------------------------Sub-total:-Expenditures --------------------------------- ------ 66,921,296 TRANSFERS OUT to Childcare Fund - Operating support 100,000 to Recreation Fund - Operating support 1,300,000 to Special Revenue Fund - Massage enforcement 100,000 to Special Revenue Fund - Homeless Initiative Project 60,000 to Capital Project Fund_Capital Improvement _Projects-------------------------------------------- -1,000,000 Sub total Transfers Out $ 2,560,000 TOTAL OPERATIONAL USES ------------------------------------------------------------- 69481,298 { NET fbPERATIONAL_RESULTS - - - --------------------------------------- ----=— 4,270,820 EXHIBIT I O� r M 0 O N m r m r 0 O m m N m r M m (D tD M N r r N O m M m 0 r O to r F- N D m O m to N r O r O V O N O V M m o m N N m r m r r N (D M r O w r CO N r N V m N O_ m r r Lli In N M O O r In O r r N O O m T M r (D N r V r O O O m N O M w m� m O m ui m o o N m m m r oo r m m O V If'J M m N N L(') r r V N r = O K _ C m O V O O N 47 O2 M m cD N V V m r V I- N N N r r N m V r LO V N 1- m M m M I- r lT V r �- m V O c 4 N m r m M r (VD W tD r .-- o r (p W P r Lf) r O N O r U) J Q w LL a LL wcl ww z Q U) 2 LL J 00 F- z U OU w N N Ci m Y T- M m U) z 7 LL a z Q w w a O , J a� w z w 0 c O m O N V N (A fa M m' N r O m m '' O m m 0 0 0 O 0101 '' V Un O ' O '' m' c:, O m OU7 m m r w N O m O] (D to m O I r r O m M O m 0 O m m C Ln O O O m m (D cD r m r m O O O O m r m O V(crV M m o r- o m m o LD � c aJ I17 O cD cD N o O o V (2 m PO In O o nrnOm r n V r r m MrV 0 L19 M mrn Im r m Q1 r a) G N m m r N o r (p W P r Lf) M (D 7 O r CD to L[7 r N to tti N O m O r m O- O N V I� 1 0 0 0 0 0 0 000 O OC NV OOm'r 0O Om .m 'O O OwN O0 C li m.q mCIL r (CL --g761N aN r StCIL Nm rc0C Or 1 C LOovr04r O.oN O w mrOo rNw O u: r m m r N m CN u7 m -m N r O r O. m m h r m m m Nr r N `.V' aO -0. r M El) CD It U3 O O O C O O O O M O m O r to O O N V r ' 0 0 0 0 0 0 00101 00 - O O N O M V O O r O m V m O O O m I O O O Ln V ccN r (D r m m N N r V N N ccr m OOLO m C r N r - o O N O Ln cD r oo N o L(]m r N m m m e w m N r O r m rm O (D N m r N V m M m to N O w m m O m m V r r (D O 0 m N M r ' m mr r (D m cD m V O Ln m m m m r 00 0 V 0 0 m m CC) r m N m V ccCL (D Ln O V r O N (n Ir O N V m V r O m m m (3 O m v m 'TT o on M 01 V m M O O m r N m N r m r D) r mm u�omr rim m o mm m0 ror rm m I-- LcV r M V r N N r N m V N r r r m Hi 'O Q a LL z C C O) L O U C p (= r N C F- a) ILU y O z c c N = tL U) ami U� ❑ ami E O N c J E . oad En v U (0 01 m(D N C- m C 2 C N 'O 5, � U N *5 > C N .� N N .O U) Q) N U d U O L O O Z 7 U) 7 (n > N C O a U O N C QLU LL rn LL > W y 2 - c a) Oai o o o 75 (D a_ -a m> .}aT Ea) NcL aLULL.ao OJ (�U N�J N�L-}nU U) Oa E m t m`m3z wEIawWom o UoaiUm m o aJ aQUO❑EL 'Udaim CL d U_ Ln (D r m 0 r m N m r m v Ln m O Ln V �_ O N V O 0 0 0 0 N N N N M M M V V M '� O O O M N N N N N N N N N N N N N N N N V Co N N N N N N J CL �.a I OOO C7 V O :'V' Lo Ili :co O ca 'N cr7 L C r r CO to N b m m fit' M r 'C7 7 4 N ca U} w O O 00 O O O O O 00 O O r CD to L[7 r N to O O OI of ' ' V ' O O( V O O O O m O M OVOV (nLnO m 0 m O M N r(m m oor N V r N O m m m m r 0 M r r c! 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CITY OF SAN RAFAEL ROUTING SLIP / APPROVAL FORM INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, AGREEMENT, ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCY. SRRA / SRCC AGENDA ITEM NO. DATE OF MEETING: May 18, 2015 FROM: Mark Moses DEPARTMENT: Finance DATE: May 13, 2015 TITLE OF DOCUMENT: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING THE CITY-WIDE BUDGET FOR THE FISCAL YEAR 2015-2016 AND PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL SUMS SET FORTH IN SAID BUDGET IN THE AMOUNT OF $100,183,188 Department Head (signature) (LOWER HALF OF FORM FOR APPROVALS ONLY) APPROVED AS COUNCIL / AGENCY AGENDA/ITEM: City Manager (signature) NOT APPROVED 11:1►1FITTAIV �yi APPROVED AS TO FORM: . L_ a Atdi'— I, City Attorney (signature)