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08-26-13 CC WS AgendaP CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION COUNCIL CHAMBERS MONDAY, 26 AUGUST 2013 6:30 P.M. AGENDA 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call Mayor Zerby _____ Hotvet _____ Siakel _____ Sundberg _____ Woodruff _____ B. Review Agenda ATTACHMENTS 2. 2014 BUDGET DISCUSSION Finance Director’s memo 3. ADJOURN #2 MEETING TYPE City of Shorewood Council Meeting Item Work Session Title / Subject: 2014 Budget Overview Meeting Date: August 26, 2013 Prepared by: Bruce DeJong, Finance Director Attachment: 2014 General Fund Budget Summary Policy Consideration: How should the City of Shorewood prepare its budget for 2014? Background: Staff is presenting the summary budget for 2014, which is the same as presented at the City Council work session on August 12. This preliminary budget has not been changed based on any discussion held at that meeting. There was consensus at the meeting that the budget was reasonable with a 1.5% levy increase for operations. There is still some discussion regarding the amount of building permit and plan check fees to budget for next year. Staff believes that this can be resolved in November after the main building permit issuance season is over. The City will have a levy limit which will allow a levy increase of up to $142,899. Some of our debt service payments could be declared special levies which would allow for a greater increase but staff does not feel that technique is required at this time. Council could levy up to the full $142,899 allowance to minimize the use of fund balance. Staff recommends that the City continue to budget use of $102,848 from cash reserves for 2014. However, we have reached a point where leaving the levy flat is no longer responsible, given the level of services that the citizens desire. This is accomplished by increasing the levy by $69,510 for 2014. The remaining 1.5% of levy authority ($73,389) will be levied for potential use in the Southshore Center fund or capital project funds as discussed at the March retreat. The Park Capital Improvement Fund, the Equipment Replacement Fund, and the Trail Construction Fund are projected to run out of cash in the next couple of years. There is an additional $62,791 of available cash reserves that could be used under the existing policy to offset the budget gap. Because we have already transferred $40,749 out of the General Fund into the Southshore Center Fund this year to offset the 2012 deficit, staff does not recommend this option. Financial or Budget Considerations: The challenge again this year is how to fund the operations of the city long-term without relying too heavily on non-recurring or one-time revenues. The levy needs to be revisited in November to determine how much may be needed to support on-going capital needs and to support the Southshore Center in whatever staffing configuration is ultimately determined. Options: The City Council may discuss any budget changes with staff. Recommendation / Action Requested: Staff recommends that the City Council approve the budget and tax levy as submitted at the regular meeting later this evening. Next Steps and Timelines: The City Administrator and Finance Director intend to follow the budget calendar as adopted through the remainder of the year. Connection to Vision / Mission: Adopting a prudent budget contributes to sound financial management. GENERAL FUND BUDGET SUMMARY YTDDept ActualActualActualBudgetJuneRequestPercentDollar 201020112012201320132014ChangeChange REVENUES TAXES 4,717,204 4,787,194 4,783,939 4,763,319 1,693,100 4,832,8291.5% 69,510 LICENSES & PERMITS 154,112 174,119 175,086 124,200 81,498 132,7706.9% 8,570 INTERGOVERNMENTAL 69,133 70,592 76,102 70,401 35,239 96,251 36.7% 25,850 CHARGES FOR SERVICES 41,882 33,851 64,825 35,150 11,283 41,700 18.6% 6,550 FINES & FORFEITURES 55,806 48,720 66,230 57,000 19,612 57,000 0.0% - MISCELLANEOUS REVENUE 86,905 77,755 141,013 213,900 148,854 232,9008.9% 19,000 TRANSFERS 33,465 40,000 330 - - 25,000 25,000 TOTAL REVENUES 5,158,507 5,232,231 5,307,525 5,263,970 1,989,586 5,418,450 2.9% 154,480 5,306,395 EXPENDITURES 1,130 CITY COUNCIL Personnel 16,794 16,794 16,794 16,800 8,397 16,800 0.0% - Materials and Supplies 1,175 684 887 2,000 270 1,200-40.0% (800) Support Services and Charges 45,776 76,063 80,309 72,450 31,022 140,36593.7% 67,915 Transfers - 1,379 13,600 47,700 - 60,000 25.8% 12,300 Total City Council 63,745 94,920 111,590 138,950 39,689 218,36557.2% 79,415 Administration Personnel 399,294 427,106 373,915 359,671 121,802 250,323-30.4% (109,348) Materials and Supplies 17,634 16,524 17,906 18,450 5,960 19,300 4.6% 850 Support Services and Charges 35,881 41,855 82,008 42,175 60,612 147,290249.2% 105,115 Capital 2,844 - 370 - - - - Total City Administration 455,653 485,485 474,199 420,296 188,374 416,913-0.8% (3,383) FINANCE Personnel 147,242 163,794 120,556 132,929 65,438 134,7581.4% 1,829 Materials and Supplies 7,576 7,785 8,042 8,400 8,188 9,0507.7% 650 Support Services and Charges 7,222 13,822 11,686 11,600 7,514 16,000 37.9% 4,400 Capital - - - - 322 - - Total Finance 162,040 185,401 140,284 152,929 81,462 159,8084.5% 6,879 PROFESSIONAL SERVICES Support Services and Charges 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 Total Professional Services 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 PLANNING Personnel 175,553 168,156 181,382 170,666 83,568 173,1571.5% 2,491 Materials and Supplies 149 261 137 650 242 250-61.5% (400) Support Services and Charges 6,882 8,079 7,691 7,400 3,378 11,900 60.8% 4,500 Capital - - - 200 - --100.0% (200) Total Planning 182,584 176,496 189,210 178,916 87,188 185,3073.6% 6,391 MUNICIPAL BUILDINGS Materials and Supplies 51,244 50,002 40,799 22,130 14,841 21,400 -3.3% (730) Support Services and Charges 54,496 126,794 149,878 164,800 126,990 165,8000.6% 1,000 Capital 15,713 1,534 2,441 - - - - Bond Payments 2,959 - - - - - - Transfers 160,368 103,950 102,200 100,450 - 103,9503.5% 3,500 Total Municipal Buildings 284,780 282,280 295,318 287,380 141,831 291,1501.3% 3,770 POLICE Materials and Supplies 1,367 - 1,328 - - - - Support Services and Charges 949,337 996,771 991,383 1,015,077 509,023 1,045,0563.0% 29,979 Capital 228,068 230,068 225,132 235,437 113,882 229,763-2.4% (5,674) Total Police 1,178,772 1,226,839 1,217,843 1,250,514 622,905 1,274,819 1.9% 24,305 FIRE Support Services and Charges 322,535 337,131 331,987 349,582 172,864 344,940-1.3% (4,642) Capital 272,629 270,697 277,906 287,643 143,828 282,271-1.9% (5,372) Total Fire 595,164 607,828 609,893 637,225 316,692 627,211-1.6% (10,014) YTDDept ActualActualActualBudgetJuneRequestPercentDollar 201020112012201320132014ChangeChange PROTECTIVE INSPECTIONS Personnel 115,081 122,171 114,396 120,588 57,740 121,3230.6% 735 Materials and Supplies 28 154 242 200 - 2000.0% - Support Services and Charges 4,575 4,438 5,813 5,300 2,073 5,3000.0% - Total Protective Inspections 119,684 126,763 120,451 126,088 59,813 126,8230.6% 735 CITY ENGINEER Personnel 94,497 96,219 84,615 92,549 460 --100.0% (92,549) Materials and Supplies 152 495 144 200 - --100.0% (200) Support Services and Charges 8,937 13,550 21,688 11,220 34,914 87,900 683.4% 76,680 Capital 538 1,057 - - - - - Total City Engineer 104,124 111,321 106,447 103,969 35,374 87,900-15.5% (16,069) PUBLIC WORKS SERVICES Personnel 405,101 389,918 417,330 428,775 206,048 439,5872.5% 10,812 Materials and Supplies 144,931 159,047 120,684 171,300 65,502 167,200-2.4% (4,100) Support Services and Charges 117,944 139,759 121,758 138,550 53,335 141,6002.2% 3,050 Capital - - - 1,200 - 2,500108.3% 1,300 Transfers 800,000 750,000 750,000 772,500 - 800,0003.6% 27,500 Total Public Works Services 1,467,976 1,438,724 1,409,772 1,512,325 324,885 1,550,887 2.5% 38,562 SNOW AND ICE CONTROL Personnel 55,052 37,959 27,502 56,662 34,699 58,339 3.0% 1,677 Materials and Supplies 32,451 29,462 29,509 45,000 21,369 45,000 0.0% - Total Snow and Ice Control 87,503 67,421 57,011 101,662 56,068 103,3391.6% 1,677 PARKS MAINTENANCE Personnel 153,637 152,118 101,395 103,358 34,522 109,4735.9% 6,115 Materials and Supplies 14,237 17,394 17,095 19,300 9,126 20,300 5.2% 1,000 Support Services and Charges 96,057 87,090 32,807 30,910 12,928 34,600 11.9% 3,690 Total Parks Maintenance 263,931 256,602 151,297 153,568 56,576 164,3737.0% 10,805 RECREATION Personnel - - 37,627 36,360 31,969 36,743 1.1% 383 Materials and Supplies - - 1,171 1,500 3,323 5,800286.7% 4,300 Support Services and Charges - - 15,446 20,145 10,412 18,800 -6.7% (1,345) Transfers 42,000 42,000 42,000 42,000 - 42,000 0.0% - Total Recreation 42,000 42,000 96,244 100,005 45,704 103,3433.3% 3,338 GENERAL FUND TOTAL EXPENDITURES 5,186,560 5,291,043 5,170,151 5,366,818 2,167,903 5,521,2982.9% 154,480 REVENUE OVER/(UNDER) EXPENDITURES (28,054) (58,812) 137,374 (102,848) (178,317) (102,848)0.0% (0) GENERAL FUND BUDGET SUMMARY REVENUES TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES & FORFEITURES MISCELLANEOUS REVENUE TRANSFERS TOTAL REVENUES EXPENDITURES CITY COUNCIL Personnel Materials and Supplies Support Services and Charges Transfers Total City Council Administration Personnel Materials and Supplies Support Services and Charges Capital Total City Administration FINANCE Personnel Materials and Supplies Support Services and Charges Capital Total Finance PROFESSIONAL SERVICES Support Services and Charges Total Professional Services PLANNING Personnel Materials and Supplies Support Services and Charges Capital Total Planning MUNICIPAL BUILDINGS Materials and Supplies Support Services and Charges Capital Bond Payments Transfers Total Municipal Buildings POLICE Materials and Supplies Support Services and Charges Capital Total Police FIRE Support Services and Charges Capital Total Fire 178,604 188,963 190,592 202,990 111,343 211,060 4.0% 8,070 178,604 188,963 190,592 202,990 111,343 211,060 4.0% 8,070 175,553 168,156 181,382 170,666 YTD Dept 1.5% 2,491 Actual Actual Actual Budget June Request Percent Dollar 2010 2011 2012 2013 2013 2014 Change Change - - - 200 - - - 100.0% (200) 4,717,204 4,787,194 4,783,939 4,763,319 1,693,100 4,906,218 3.0% 142,899 154,112 174,119 175,086 124,200 81,498 132,770 6.9% 8,570 69,133 70,592 76,102 70,401 35,239 96,251 36.7% 25,850 41,882 33,851 64,825 35,150 11,283 41,700 18.6% 6,550 55,806 48,720 66,230 57,000 19,612 57,000 0.0% - 86,905 77,755 141,013 213,900 148,854 232,900 8.9% 19,000 33,465 40,000 330 - 141,831 25,000 1.3% 25,000 5,158,507 5,232,231 5,307,525 5,263,970 1,989,586 5,491,839 4.3% 227,869 949,337 996,771 5,306,395 1,015,077 509,023 1,045,056 3.0% 29,979 228,068 230,068 1,130 235,437 113,882 229,763 -2.4% (5,674) 16,794 16,794 16,794 16,800 8,397 16,800 0.0% - 1,175 684 887 2,000 270 1,200 -40.0% (800) 45,776 76,063 80,309 72,450 31,022 140,365 93.7% 67,915 - 1,379 13,600 47,700 - 133,389 179.6% 85,689 63,745 94,920 111,590 138,950 39,689 291,754 110.0% 152,804 399,294 427,106 373,915 359,671 121,802 250,323 -30.4% (109,348) 17,634 16,524 17,906 18,450 5,960 1.9,300 4.6% 850 35,881 41,855 82,008 42,175 60,612 147,290 249.2% 105,115 2,844 - 370 - - - 455,653 485,485 474,199 420,296 188,374 416,913 -0.8% (3,383) 147,242 163,794 120,556 132,929 65,438 134,758 1.4% 1,829 7,576 .7,785 8,042 8,400 8,188 9,050 7.7% 650 7,222 13,822 11,686 11,600 7,514 16,000 37.9% 4,400 - - - - 322 - - 162,040 185,401 140,284 152,929 81,462 159,808 4.5% 6,879 178,604 188,963 190,592 202,990 111,343 211,060 4.0% 8,070 178,604 188,963 190,592 202,990 111,343 211,060 4.0% 8,070 175,553 168,156 181,382 170,666 83,568 173,157 1.5% 2,491 149 261 137 650 242 250 -61.5% (400) 6,882 8,079 7,691 7,400 3,378 11,900 60.8% 4,500 - - - 200 - - - 100.0% (200) 182,584 176,496 189,210 178,916 87,188 185,307 3.6% 6,391 51,244 50,002 40,799 22,130 14,841 21,400 -3.3% (730) 54,496 126,794 149,878 164,800 126,990 165,800 0.6% 1,000 15,713 1,534 2,441 - - - - 2,959 - - - - - - 160,368 103,950 102,200 100,450 - 103,950 3.5% 3,500 284,780 282,280 295,318 287,380 141,831 291,150 1.3% 3,770 1,367 - 1,328 - - - - 949,337 996,771 991,383 1,015,077 509,023 1,045,056 3.0% 29,979 228,068 230,068 225,132 235,437 113,882 229,763 -2.4% (5,674) 1,178,772 1,226,839 1,217,843 1,250,514 622,905 1,274,819 1.9% 24,305 322,535 337,131 331,987 349,582 172,864 344,940 -1.3% (4,642) 272,629 270,697 277,906 287,643 143,828 282,271 -1.9% (5,372) 595,164 607,828 609,893 637,225 316,692 627,211 -1.6% (10,014) Poe, 5 f PROTECTIVE INSPECTIONS Personnel Materials and Supplies Support Services and Charges Total Protective Inspections CITY ENGINEER Personnel Materials and Supplies Support Services and Charges Capital Total City Engineer PUBLIC WORKS SERVICES Personnel Materials and Supplies Support Services and Charges Capital Transfers Total Public Works Services SNOW AND ICE CONTROL Personnel Materials and Supplies Total Snow and Ice Control PARKS MAINTENANCE Personnel Materials and Supplies Support Services and Charges Total Parks Maintenance RECREATION Personnel Materials and Supplies Support Services and Charges Transfers Total Recreation YTD Dept Actual Actual Actual Budget June Request Percent Dollar 2010 2011 2012 2013 2013 2014 Change Change 115,081 122,171 114,396 120,588 57,740 121,323 0.6% 735 28 154 242 200 - 200 0.0% - 4,575 4,438 5,813 5,300 2,073 5,300 0.0% - 119,684 126,763 120,451 126,088 59,813 126,823 0.6% 735 94,497 96,219 152 495 8,937 13,550 538 1,057 104,124 111,321 84,615 92,549 144 200 21,688 11,220 460 34,914 87,900 106,447 103,969 35,374 87,900 - 100.0% (92,549) - 100.091. (200) 683.4% 76,680 -15.5% (16,069) 405,101 389,918 417,330 428,775 206,048 439,587 2.5% 10,812 144,931 159,047 120,684 171,300 65,502 167,200 -2.4% (4,100) 117,944 139,759 121,758 138,550 53,335 141,600 2.2% 3,050 - - - 1,200 - 2,500 108.3% 1,300 800,000 750,000 750,000 772,500 - 800,000 3.6% 27,500 1,467,976 1,438,724 1,409,772 1,512,325 324,885 1,550,887 2.5% 38,562 55,052 37,959 27,502 56,662 34,699 58,339 3.0% 1,677 32,451 29,462 29,509 45,000 21,369 45,000 0.0% - 87,503 67,421 57,011 101,662 56,068 103,339 1.6% 1,677 153,637 152,118 101,395 103,358 34,522 109,473 5.9% 6,115 14,237 17,394 17,095 19,300 9,126 20,300 5.25/a 1,000 96,057 87,090 32,807 30,910 12,928 34,600 11.9% 3,690 263,931 256,602 151,297 153,568 56,576 164,373 7.0% 10,805 - - 37,627 36,360 31,969 36,743 1.1% 383 - - 1,171 1,500 3,323 5,800 286.7% 4,300 - - 15,446 20,145 10,412 18,800 -6.7% (1,345) 42,000 42,000 42,000 42,000 42,000 0.0% 42,000 42,000 96,244 100,005 45,704 103,343 3.3% 3,338 GENERAL FUND TOTAL EXPENDITURES 5,186,560 5,191,043 5,170,151 5,366,818 2,167,903 5,594,687 REVENUE OVER /(UNDER) EXPENDITURES (28,054) (58,812) 137,374 (102,848) (178,317) (102,848) (Planned Use of Fund Balance) I atl, _ 4.2% 227,869 0.0% (0)