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08-22-16 CC WS Agenda CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION COUNCIL CHAMBERS MONDAY, AUGUST 22, 2016 6:30 P.M. AGENDA 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call Mayor Zerby _____ Labadie _____ Siakel _____ Sundberg _____ Woodruff _____ B. Review Agenda ATTACHMENTS 2. 2017 GENERAL FUND BUDGET Finance Director’s memo 3. ADJOURN #2 MEETING TYPE City of Shorewood Council Meeting Item Work Session Title / Subject: 2017 Capital Improvement Program & General Fund Budget Review Meeting Date: August 22, 2016 Prepared by: Bruce DeJong, Finance Director Reviewed by: Bill Joynes, City Administrator Attachments: General Fund Budget Policy Consideration: How should the City of Shorewood prepare the General Fund Budget, Capital Improvement Program (CIP) and preliminary tax levy for 2017? Background: CIP Staff will review the street reconstruction decision matrix over the next month as suggested by Council. We will review the basis on which we make decisions and how that translates into the road CIP. Based on the discussion at the last work session , we have left all of the island street projects to 2017 to coordinate with the possible Minnetrista project on Enchanted Lane. Staff believes that we should coordinate the plans and construction with Minnetrista regardless of ultimate timing because of the flood storage issues involved with any increase in roadway elevation. There are sufficient funds available in the General Fund that are over the fund balance policy to be transferred into the Street Reconstruction Fund at the point that we need additional funding. General Fund Budget Changes from July 25, 2016: Revenues Increased Permit Revenue $30,000 Increased Plan Check fees $10,000 Total Revenue Change $40,000 Expenditures Finance – Audit Services $1,400 Prof Services – Prosecution $4,000 Planning – Gen Supplies $150 Planning – Contractual Svcs ($85,000) Mun Buildings – Communications $4,000 Mun Buildings – Contractual Svcs $1,200 Police – Contractual Svcs $73,885 Police – Buildings ($16,000) Fire – Contractual Svcs $3,262 Fire – Buildings ($13,972) Inspections – Contractual Svcs $2,500 Public Works – Office Supplies $200 Public Works – Motor Fuels ($3,000) Total Expenditure Change ($27,375) Change in Use of Reserves ($67,375) Financial or Budget Considerations: This budget increases the tax levy by 2% for 2016. The amount of fund balance projected to be used is about $73,000. This is well within the parameters of the fund balance policy. If we need to fund part of the cost of preparing an updated Comprehensive Plan, there are sufficient resources available to make that happen. The City Council consensus was that this is acceptable on a preliminary basis. Staff has prepared a resolution adopting the preliminary tax levy for the regular meeting this evening. Once the preliminary tax levy is set, the amount can only be decreased. The tax levy could then be reduced at the point of final budget and levy adoption in December if the Council chooses to reduce expenditures, increase revenues, or increase the use of reserves. Options: The City Council is encouraged to discuss the budget as presented and recommend changes prior to adoption of the preliminary levy later this evening. Recommendation / Action Requested: Staff recommends that the City Council determine what amount of tax levy increase is necessary in order to provide a reasonable level of service for the next budget year. Next Steps and Timelines: The City Administrator and Finance Director intend to continue discussions regarding capital and budget items through the Truth-in-Taxation hearing in December. Connection to Vision / Mission: Adopting a prudent budget and tax levy contributes to sound financial management.