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Budget Workshop
City of Lakeport
Fiscal Year 2015-16
June 2, 2015
Margaret Silveira, City Manager
Daniel Buffalo, Finance Director
Agenda
Schedule
The document
The budget approach
Highlights
Analysis
Questions
March
Goal setting with Council
April
Distribute budget instructions and workbooks to departments
Schedule first round of meetings between CM and departments
First round department budget meetings
May
Second round budget meetings
Develop CM budget message and document draft
June
Budget hearings
Final revisions
Document finalization
Adoption
The Document
2015-16 Budget Workshop
The Document
Executive format
Elements
City Managers
Budget Message
Summary data
Fund detail
General
Water
Sewer
CIP
Departments
Appendices
Navigable
electronically
Bookmarks
Table of contents
Ideal for iPad or other tablet
Expenditures
Salaries and benefits
Operations
Loans/grants
Debt service
Capital outlay
Funds
Revenue by source
Expenditures by category
Departments
Overview
Outcomes/accomplishments
Department goals/objectives
Budget detail
Sections of Note
CM Budget Message (final draft)
City-wide summary
Per capita spending
11
The Approach
2015-16 Budget Workshop
12
The Fundamentals
Started earlier
More collaborative
More strategic
Focused on project completion
Continued emphasis on efficiencies
Service delivery enhancement/effectiveness
14
City-wide goals
1. Goal #1: Maintain strong Council/staff relations and
encourage leadership development.
2. Goal #2: Strengthen community and regional
involvement.
3. Goal #3: Establish and promote effective public
outreach efforts.
4. Goal #4: Enhance activities and programs to support
local and regional economic development.
5. Goal #5: Focus efforts on infrastructure improvements.
15
16
Highlights
2015-16 Budget Workshop
17
Highlights
Total City revenues:
$18.19 million
Total expenditures:
$20.90 million
18
Highlights (cont)
Infrastructure and capital
Roads:
$2.52 million
Includes $1.9 million ($2 million total project cost) for Downtown Main Street
Infrastructure
$7.98 million
Completion of remaining USDA water and sewer projects
Personnel
Filling vacant positions
Restoring public safety staffing to an optimal level
19
Highlights (cont)
General fund
Estimated budget surplus in FY 2014-15 expected
Savings from
unfilled positions (approx. $250K)
Operations (~$122K)
Capital projects (~$100K)
Costs up
Pensions
Health
20
Highlights (cont)
Water enterprise strengthening
Revenues up from rate restructuring
No operating deficit
Capital projects (outside USDA)
Giselman water main
21
Highlights (cont)
Sewer enterprise in stable position
Revenues up from rate restructuring
No operating deficit
Building reserves
22
City of
Lakeport
4,728
$
$
356.70
168.79
68.36
198.55
12.68
805.08
County of
Lake
64,759
$
$
140.32
335.55
22.82
161.33
2.98
15.41
678.41
Discretionary Governmental
Activities
Police services
2%
0%
25%
44%
8%
Roads
Parks and recreation
General government
21%
0%
Education
Other
State of
California
38,357,121
$
$
233.55
109.75
1,184.74
957.47
2,485.51
23
Lake County
1,849,144
ERAF (Education
Augmentation Fund)
1,240,091
City of
Lakeport
860,443
County Office of
Education
227,603
24
Transportation fund
362,312
State general fund
5,344,107
City of
Lakeport
2,173,874
State education
protection fund
362,312
State general fund
362,312
25
Measure I
Fiscal Year 2015-16
Eligible Measure I Costs
Measure I: Transaction and Use Tax
Measure I, passed by a simple majority (50% plus 1) of Lakeport voters in November of 2004, is a general (unrestricted)
transaction and use tax. A general, unrestricted tax is one that can be used to fund any program, function, service, or
project at the discretion of the City Council. It is not a special, restricted tax, which would require approval of two-thirds of
the voting public. Measure J, passed in conjunction with Measure I, was a distinctly separate, advisory measure indicating
the voting public's preference for the use of Measure I proceeds. The language for the two ballot measure was as follows:
Ballot Measure I:
Shall the City of Lak eport enact a one-half cent sales tax for City facilities, services and programs?
Advisory Measure J:
If Measure I is approved, should the proceeds fund repair and maintenance of City streets , park and community service
facilities, and expand public services and programs?
Estimated Revenue
Measure I: Transaction and Use Tax
2015-16
$730,893
Cost
$
Other
Recommended
General
Financing
Measure I
Fund Share
Sources
Share
8,000 $
8,000 $
- $
8,000
8,000
20,000
20,000
10,000
10,000
6,500
6,500
12,000
12,000
60,000
60,000
890,624
755,640
134,984
313,573
299,173
14,400
117,191
100,691
16,500
$ 1,445,888 $ 1,280,004 $ 165,884 $
Total
Funding
4,568 $
8,000
4,568
8,000
11,420
20,000
5,710
10,000
3,712
6,500
6,852
12,000
34,261
60,000
431,477
890,624
170,830
313,573
57,495
117,191
730,893 $ 1,445,888
26
Westshore Pool
Westshore Pool
Budgeted Income Statement
Fiscal Year 2015-16
Year Ended
2014
Revenues
Gate fees
Swim lessons
Concessions
Rents and contributions
Donations
Total
Expenditures
Operating
Non-operating
Total
Net income (loss)
4,115
1,140
1,748
8,075
15,078
50,663
10,676
61,339
$ (46,261)
(Estimated)
Year Ended
2015
$
2,000
1,000
250
3,800
7,050
65,568
65,568
$ (58,518)
Budget
Year
2016
$
4,000
2,000
1,500
9,000
16,500
108,941
8,250
117,191
$ (100,691)
27
Analysis
2015-16 Budget Workshop
28
Revenues
Expenditures
2,000,000
1,000,000
-
2010-11
2011-12
2012-13
2013-14
2014-15
Estimated
2015-16
Budget
29
4,000,000
3,500,000
3,000,000
2,500,000
Other
2,000,000
1,500,000
Intergovernmental
1,000,000
500,000
-
Use of Money
Fines, Forfeitures, and Penalties
Taxes
30
Licenses, Permits,
and Franchises
9%
Other
2%
Fines, Forfeitures,
Use of and Penalties
0%
Money
5%
Charges for
Intergovernmental
Service
4%
2%
31
32
Debt Service
Operations
2,000,000
1,000,000
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Estimated Budget
33
ESTIMATED FY 2015-16
GENERAL FUND
Capital Projects
8%
Debt Service
0%
Operations
29%
Salaries and
Benefits
63%
34
Analysis City-wide
REVENUES BY SOURCE
RECOMMENDED FY 2015-16
CITY-WIDE
Other Agencies
1%
State Funding
5%
Federal Funding
38%
Licenses
1%
Franchise Fees
1%
Taxes
23%
Other
1%
35
Operations
16%
CIP
52%
Debt Service
7%
Loans/Grants
2%
36
Fin
Questions
Discussion/Requests
Next meeting
37
Finance Director
Margaret Silveira
263.5615, ext 32
Daniel Buffalo
263.5615, ext 16
City Clerk
Chief of Police
Janel Chapman
263.5615, ext 12
Brad Rasmussen
263.5615, ext 13
City Attorney
Community Development
Director
David Ruderman
263.5615. ext 44
Administrative Services
Director
Kelly Buendia
263.5615, ext 30
Kevin Ingram
263.5615, ext 11