Vous êtes sur la page 1sur 37

1

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

Budget Schedule, FY 2015-16


February
Develop budgetary approach and document format

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

The Document (cont)


Navigation:

Bookmarks
Table of contents
Ideal for iPad or other tablet

The Document (cont)


Content:

Items presented by major category


Revenue
Taxes
Charges for service
Grants/subventions

Expenditures
Salaries and benefits

Operations
Loans/grants
Debt service
Capital outlay

The Document (cont)


How to read:

Funds
Revenue by source
Expenditures by category

Budget and estimated actuals


2 years projections
Department use

The Document (cont)


How to read:

Departments
Overview
Outcomes/accomplishments
Department goals/objectives
Budget detail

Sections of Note
CM Budget Message (final draft)
City-wide summary
Per capita spending

CIP proposed expenditures


Personnel schedule (appendix)

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

Telling the story


Investments prioritized in:
Operating efficiencies and cost control
Economic development

Infrastructure and capital

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

Council Projects and


Objectives for 2015-16
1. Complete Lakefront Strategic Plan
2. Complete Annexation of South Main Street and Soda
Bay Road
3. Retain authorized police staffing and resubmission of
SRO grant

4. Continue road projects as funds are available


5. Increase Neighborhood Watch and other community
programs

16

Highlights
2015-16 Budget Workshop

17

Highlights
Total City revenues:
$18.19 million

Total expenditures:
$20.90 million

Balanced general fund


Strengthening enterprise funds
Strong focus on:
cost control
project execution
economic development

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

Vehicles and equipment


$400,277

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)

Regular revenues relatively flat

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

Several key capital expenditures


Sewer main replacements
Replacement of antiquated equipment

Building reserves

22

Per capita spending


Per Capita Spending
General Fund (Discretionary)
Entity
(Population)
Activity
Police services
Public safety - other
Roads
Parks and recreation
General government
Education
Other
Total per capita spending

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%

Public safety - other

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

Property tax distribution

Lakeport Unified School


District
2,633,251

Lake County
1,849,144

Lake Co Vector Control


140,023
Mendocino College
512,279

ERAF (Education
Augmentation Fund)
1,240,091

City of
Lakeport
860,443

Lakeport Fire Protection


District
615,684

County Office of
Education
227,603

24

Sales tax distribution

Transportation fund
362,312
State general fund
5,344,107

City of
Lakeport
2,173,874

State local revenue


fund
1,539,827
Local public safety
fund
724,625
State local health fund
724,625

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

Fiscal Year 2015-16 Recommended Uses


and Projects
Beach Street Overlay
Valley gutter at Lakeport Blvd and S. Main
Eleventh Street - dig-outs, crack repair,
Free standing roof for fuel pumps
Roof on sign room
Tazers
Patch truck - lease
General road maintenance
Parks, buildings and grounds
Westshore Pool

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

Analysis General Fund


REVENUES AND EXPENDITURES COMPARED
GENERAL FUND
6,000,000
5,000,000
4,000,000
3,000,000

Revenues

Expenditures

2,000,000
1,000,000
-

2010-11

2011-12

2012-13

2013-14

2014-15
Estimated

2015-16
Budget

29

Analysis General Fund


(cont)
REVENUE COMPOSITION OVER TIME
GENERAL FUND
5,000,000
4,500,000

4,000,000
3,500,000
3,000,000

Licenses, Permits, and Franchises

2,500,000

Other

2,000,000

Charges for Service

1,500,000

Intergovernmental

1,000,000
500,000
-

Use of Money
Fines, Forfeitures, and Penalties
Taxes

30

Analysis General Fund


(cont)
REVENUES BY CATEGORY
ESTIMATED FY 2015-16
GENERAL FUND
Taxes
78%

Licenses, Permits,
and Franchises
9%

Other
2%

Fines, Forfeitures,
Use of and Penalties
0%
Money
5%
Charges for
Intergovernmental
Service
4%
2%

31

Analysis General Fund


(cont)
General Fund Balance
Last 10 Years
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-

32

Analysis General Fund


(cont)
EXPENDITURE COMPOSITION OVER TIME
GENERAL FUND
6,000,000
5,000,000
4,000,000
Capital Projects
3,000,000

Debt Service
Operations

2,000,000

Salaries and Benefits

1,000,000

2010-11

2011-12

2012-13

2013-14

2014-15
2015-16
Estimated Budget

33

Analysis General Fund


(cont)
EXPENDITURES BY USE

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%

Use of Money and


Property
1%
Fines, Forfeitures,
Penalties
0%
Permits
1%

Charges for Service


28%

Licenses
1%
Franchise Fees
1%

Taxes
23%

Other
1%

35

Analysis City-wide (cont)


EXPENDITURES BY CATEGORY
RECOMMENDED FY 2015-16
CITY-WIDE
Salaries and Benefits
23%

Operations
16%

CIP
52%
Debt Service
7%

Loans/Grants
2%

36

Fin
Questions
Discussion/Requests
Next meeting

37

Management Team Contacts


City Manager

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

Public Works Director


Mark Brannigan
263.263.3578, ext 104