09.a. Budget Update ReportMEMORANDUM
TO:
FROM:
CITY COUNCIL
ANGELA KRAETSCH, DIRECTOR OF ADMINISTRATIVE SERVICE
SUBJECT: CONSIDERATION OF FISCAL YEAR 2012-13 BUDGET UPDATE REPORT
AND ADOPTION OF A RESOLUTION AMENDING THE MASTER FEE
SCHEDULE FOR 'THE RECREATION DIVISION
DATE: JUNE 26,2012
RECOMMENDATION:
It is recommended the City CouncilIAgency Board:
Approve detailed budget adjustments listed in the Budget Update report;
Approve a new Local Sales Tax Fund 5-Year Plan;
Adopt the attached Resolution approving the FY 2012-1 3 Budget;
Approve requests for adjustments in the Sales Tax Fund and the CIP Fund for FY
201 1-12 Fund;
Adopt a Resolution amending the Master Fee Schedule for the Recreation Division
by increasing and establishing fees relating to the Soto Sports Complex for facility
use, field rentals for youth sports, and non-resident fees for youth sports.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
Staff is recommending revenue and expenditure adjustments to several Funds. The
following is a summary of the net adjustments per Fund.
There will be minimal staff time involved in implementing staffs recommendations.
Fund
General Fund
Streets
Transportation
CIP
Grace Lane Assessment
Parkside Assessment
Local Sales Tax
Sewer
Lopez
Water
Beginning
Fund Balance
$ 2,485,445
91
54,593
336,597
428,789
441.954
2,969,449
1,429,350
Beginning
Revenues
$ 13,137.220
758,425
11 1,616
3,252,600
9,700
58.100
1,669,100
1,020,100
1,937,000
4,168,400
Proposed
Revenue
Adj
$ (43,840)
(1 1,025)
93,384
350,000
61 8
(16,154)
125,500
Ending
Revenues
$ 13,093,380
747,400
205,000
3,602,600
10,318
41,946
1,794,600
1,020,100
1,937,000
4,168,400
Beginning
Expenditures
$ 13,840,575
758.425
11 1,600
3,252.600
5.000
7,200
1,505,488
805,300
2,736,185
4,098,631
Proposed
Expenditure
Adj
$ (556,640)
(1 1,025)
93,400
350,000
2,820
8,900
592,889
36,100
(52,585)
17,739
Ending
Expenditures
$ 13,283,935
747,400
205,000
3,602,600
7,820
16,100
2,098,377
841,400
2,683,600
4,116,370
Amended
Fund Balance
$ 2,294,890
91
57,091
362,443
125,012
620,654
2,222,849
1,481,380
Agenda Item 9.a.
Page 1
CITYCOUNCIL
CONSIDERATION OF FISCAL YEAR 2012-13 BUDGET UPDATE REPORT AND
ADOPTION OF A RESOLUTION AMENDING THE MASTER FEE SCHEDULE
JUNE 26,2012
PAGE 2
BACKGROUND:
When the current two-year budget was adopted, a shortfall of approximately $703,000 was
projected for FY 2012-13. It was agreed to address the deficit in the second year of the
budget after additional information regarding revenues was obtained and staff had more
time to develop additional funding strategies. Updated projections have increased the
expected deficit to approximately $935,000.
At the January 24, 2012 meeting, staff presented recommended strategies to address the
projected shortfall, which was approved by the City Council. The proposed budget
adjustments are consistent with the strategies approved.
The purpose of the City's Budget Update report is to:
Balance the General Fund budget.
Update revenue projections when economic data becomes available.
Prepare corrections to expenditures as more accurate costs become available.
ANALYSIS OF ISSUES:
General Fund:
Staff has been working diligently on addressing the deficit balance in the City's General Fund.
A Budget Committee was formed, with representatives from all departments and employee
unions. The Committee began meeting in January of 2012 to discuss ways to address the
deficit.
The following is a breakdown of the recommendations to address the projected $935,000
budget shortfall (these adjustments are explained in more detail in the attached Budget
Update Report):
1 Transfer of Local Sales Tax Capital Improvement Funding
2 Use of Reserves
3 Employee Concessions
4 Require Employees to Pay Increases for Medical Benefits
5 Holding one Sergeant position vacant
6 2% reduction in operational budget
7 Increase in Soto Sports fees
8 Reduction in Five Cities Fire Authority Costs
9 Restructuring of the Recreation and Maintenance Services Department
10 Adjustments based on revised expenditure and revenue estimates
Agenda Item 9.a.
Page 2
CITY COUNCIL
CONSIDERATION OF FISCAL YEAR 2012-13 BUDGET UPDATE REPORT AND
ADOPTION OF A RESOLUTION AMENDING THE MASTER FEE SCHEDULE
JUNE 26,2012
PAGE 3
As directed by Council, the Administrative Services staff reviewed the Soto Sports Complex
fees to determine the amount of subsidy the City is providing to youth programs. Staff
prepared a detailed analysis of the Soto Sports Complex, which is attached to this report.
The estimated subsidy is approximately $230,000. Staff is recommending new fees to help
offset the costs of operating the Soto Sports Complex. These fees include: 1) a $2.00 per
hour per field charge for all youth sports practices and games; 2) a $2.00 non-resident fee
to all youth sports participants who do not live in Arroyo Grande; 3) a $5.00 per hour
charge for use of the indoor concession stands; and 4) a $2.00 per hour for use of outdoor
concession stands. It is expected that these fees should generate approximately $10,000
annually. However, since several of the youth sports have already begun or completed
their registration the projected increase in revenue for Fiscal Year 2012-1 3 is projected to
be $5,000.
It should be noted that charges for field use and non-resident fees are already charged to
adult sports teams. In addition, full fees are currently charged for youth sports
tournaments when teams are participating that are not part of the local youth sports
leagues. Staff was asked to provide information on how much would be charged to make
the facility self-sufficient. The attached study shows the amount that each organization is
subsidized, which would be the amount of increase for the operation to be fully funded, as
well as the amount that will be paid under the proposed changes.
Recreation staff met with youth sports organization representatives to review the proposal.
A survey was prepared of fees charged by other jurisdictions in San Luis Obispo County,
which indicated that the City would be well above most other jurisdictions if fees are set
much above what are proposed.
Transfer of Local Sales Tax funds and use of reserves are consistent with amounts
previously approved by the City Council when strategies were reviewed. The projected year-
end unappropriated fund balance will remain at approximately 17%, well above the minimum
City policy goal.
Savings from a reduction in Fire costs is also consistent with the strategy goals originally
approved. Staff is confident the savings amount will be achievable based upon current
budget deliberations by the Fire Authority Board of Directors and staff. However, final figures
will not be identified until the Authority's budget is considered later this month and labor
negotiations with the Firefighters' union are completed.
Savings from the Recreation and Maintenance Services restructuring is below original
projections due to cash out of leave from retirees. However, as a result, projected savings
will increase to projected amounts next fiscal year. It currently represents the elimination of
three full-time positions. Two will be consolidated into one position. The other will be
replaced by a part-time position. Some of the savings was also budgeted to address
recommendations of the assessment, including increases in the part-time maintenance
worker hourly rate, equipment replacement, and additional training costs.
Agenda Item 9.a.
Page 3
CITYCOUNCIL
CONSIDERATION OF FISCAL YEAR 2012-13 BUDGET UPDATE REPORT AND
ADOPTION OF A RESOLUTION AMENDING THE MASTER FEE SCHEDULE
JUNE 26,2012
PAGE 4
The proposed reduction of a Sergeant position is a vacant position created through a recent
restructuring of the Department. It was intended to oversee traffic operations, training,
reserves, special events, and administrative functions. While this represents a service level
reduction, staff believes it will not significantly impact field patrol operations.
Amounts for employee concessions and medical plan increases represent adjustments to
funds budgeted for salary and benefits in order to reach a balanced budget. Specific terms
will be determined and contingent upon the meet and confer process with the City's
employee unions. Increased costs include $20,000 for a labor negotiations consultant to
assist with the meet and confer process.
Local Sales Tax Fund:
Staff is recommending the following reductions for FY 201 1-12:
East Paulding Wall $ 40,000
Tree Inventory and Trimming 37,000
Engineering Studies 5,000
Le Point Street Parking Lot 60,000
Total decrease
This decrease in FY 2011-12 is being proposed to be used towards the FY 2012-13
Pavement Management Program. Therefore, staff is requesting an increase of $215,000 for
Pavement management projects in FY 2012-13.
A new 5-Year Plan is recommended for Local Sales Tax funds, which is attached for Council
consideration. The plan includes the changes recommended in FY 2012-13 to fund the
proposed Pavement Management Program, as well as a minor increase for sidewalks in
response to complaints received regarding the need for repairs to sidewalks on East Grand
Avenue. Changes in future years include additional funding recommended for property
acquisition for the Le Point Street Parking Lot, costs associated with undergrounding of
utilities on East Grand Avenue, and increased funding for the Pavement Management
Program.
CIP Fund:
The decreases listed above would also apply to the CIP Fund. Therefore, the FY 201 1-12
CIP budget will decrease by $142,000 and FY 2012-13 would increase by $215,000.
Other Funds:
Adjustments are being requested for several of the City's other funds. These are listed in the
attached Budget Update Report.
Agenda Item 9.a.
Page 4
CITYCOUNCIL
CONSIDERATION OF FISCAL YEAR 2012-13 BUDGET UPDATE REPORT AND
ADOPTION OF A RESOLUTION AMENDING THE MASTER FEE SCHEDULE
JUNE 26,2012
PAGE 5
ALTERNATIVES:
The following alternatives are provided for City Council consideration:
1. Approve the detailed budget adjustments listed in the Budget Update report, adopt a
Resolution approviog the FY 2012-13 Budget, adopt a new Local Sales Tax Fund 5-
Year plan, approve requests for adjustments in the Local Sales Tax Fund and the CIP
Fund for FY 201 1-12, and adopt a Resolution amending the Master Fee Schedule for
the Recreation Division by increasing and establishing fees related to the Soto Sports
Complex;
2. Do not approve staff recommendations;
3. Modify staff recommendation and approve the schedule;
4. Provide direction to staff.
ADVANTAGES:
Staff conducted a review of City funds and is recommending budgetary adjustments. By
approving this recommendation, the budget will be balanced in Fiscal Year 2012-13.
Department staff is working on additional efficiency measures to further increase the General
Fund Balance. The City continues to face financial challenges and options to address these
challenges become more and more limited. The primary advantage of the recommendations
is that it represents a balanced approach. Therefore, it maintains financial solvency for the
City with the least impact on the City's overall services and projects.
DISADVANTAGES:
Based on the recommendations, departmental budgets will continue to be constrained and
will present a challenge to some accounts to maintain expenses within the budgeted
amounts.
ENVIROMENTAL REVIEW:
No environmental review is required for this item
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted in front of City Hall on Thursday, June 21,2012. The Agenda and
report were posted on the City's website on Friday, June 22, 2012. No public comments
were received.
1. Budget Update Financial Report
2. Soto Sports Complex Analysis
3. Updated 5-year Local Sales Tax Revenue and Expenditure Projections
Agenda Item 9.a.
Page 5
RESOLUTION NO.
A RESOLUTION OF THE ClTY COUNCIL OF 'THE ClTY OF
ARROYO GRANDE ADOPTING THE REVISED FISCAL YEAR
201 2-1 3 BIENNIAL BUDGET AND MAKING
APPROPRIATIONS FOR THE AMOUNT BUDGETED
WHEREAS, a proposed Budget for the City of Arroyo Grande for the Fiscal Year
commencing July 1, 2012 and ending June 30,2013 was submitted to the City Council and
is on file with the Director of Administrative Services; and
WHEREAS, proceedings for adoption of said Budget have been duly taken; and
WHEREAS, the total budget for FY 201 2-1 3 is $24,316,083.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE DOES
RESOLVE AS FOLLOWS:
SECTION 1. The Budget is adopted as the Biennial Budget for the City of Arroyo Grande
for the Fiscal Year commencing July 1, 2012 and ending June 30, 2013.
SEC'TION 2. At the close of each Fiscal Year, unexpended appropriations in the Operating
Budget will be carried forward to the next fiscal year as necessary to underwrite the
expense of outstanding purchase commitments. Unexpended appropriations for
authorized, but uncompleted projects as approved by the City Council may be carried
forward to the next succeeding Budget upon recommendation by the Administrative
Services Director and approval of the City Manager.
On motion of Council Member , seconded by Council Member , and on
the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
the foregoing Resolution was passed and adopted this day of , 2012.
Agenda Item 9.a.
Page 6
RESOLUTION NO.
PAGE 2
TONY FERRARA, MAYOR
ATTEST:
KELLY WE'TMORE, CITY CLERK
APPROVED AS TO CONTENT:
STEVEN ADAMS, CITY MANAGER
APPROVED AS TO FORM:
TIMOTHY J. CARMEL, CITY ATTORNEY
Agenda Item 9.a.
Page 7
RESOLUTION NO.
A RESOLUTION OF THE ClTY COUNCIL OF THE ClTY
OF ARROYO GRANDE AMENDING THE MASTER FEE
SCHEDULE FOR THE RECREATION DIVISION BY
INCREASING AND ESTABLISHING FEES RELATED TO
'THE SOT0 SPORTS COMPLEX FOR FACILITY USE,
FIELD RENTALS FOR YOUTH SPORTS, AND NON-
RESIDENT FEES FOR YOUTH SPORTS
WHEREAS, on December 11, 2007, the City Council adopted Resolution No. 4060
approving a Citywide Master Fee Schedule; and
WHEREAS, the City provides certain facilities and offers certain programs which benefit
the community; and
WHEREAS, the costs of providing such facilities and programs are to be offset by those
individuals that use such facilities and programs; and
WHEREAS, those fees currently charged for the Soto Sports Complex, operated by the
Recreation and Maintenance Services Department, no longer accurately reflect the true
cost of the services provided; and
WHEREAS, the City Council has considered the question of whether or not to change
the fee structure for the Soto Sports Complex to better offset the cost of providing the
services; and
WHEREAS, at a duly noticed public meeting, the City Council considered all oral and
written presentations that were made regarding Soto Sports Complex operating fees.
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Arroyo
Grande hereby amends the Master Fee Schedule to update the fees and fee structure
for the Recreation and Maintenance Services Department's Soto Sports Complex as set
forth in Exhibit "A" attached hereto and incorporated herein by this reference as though
set forth in full.
BE IT FURTHER RESOLVED by the City Council that this Resolution shall take effect
on July 30, 2012.
On motion of Council Member , seconded by Council Member , and on the
following roll call vote, to wit:
AYES:
NOES:
ABSENT:
Agenda Item 9.a.
Page 8
RESOLU'TION NO.
PAGE 2
the foregoing Resolution was passed and adopted this day of 201 2.
Agenda Item 9.a.
Page 9
RESOLUTION NO.
PAGE 3
TONY FERRARA, MAYOR
ATTEST:
KELLY WETMORE, CITY CLERK
APPROVED AS TO CONTENT:
STEVEN ADAMS, CITY MANAGER
APPROVED AS TO FORM:
TIMOTHY J. CARMEL, CITY ATTORNEY
Agenda Item 9.a.
Page 10
EXHIBIT A
City of Arroyo Grande
MASTER FEE SCHEDULE
Fiscal Year 201 1-12
"RECREATION AND MAINTENANCE SERVICES"
Copies, per page (Black and White)
Fee Description
Park Facility Use Fees:
Strother Park-Large Barbecue
Strother Park-Security Deposit
Strother Park-Small Barbecue
Strother Park-Wedding Reception
Strother Park-Security 1.2.3
Elm Street Park-Barbecue
Elm Street Park-Security Deposit
Rancho Grande Park - Large BBQ
Rancho Grande Park - Small BBQ (areas 2 and 3)
Strother Park Deposit
Rotary Bandstand Fees:
Rent
Deposit
FY 2011-12
Soto Sporis Complex Use Fees:
Campbell Field Rental Fee
Campbell Field Rental Fee (with lights)
Pilg Field Rental Fee
Pilg Field Rental Fee (with lights)
Santos Field Rental Fee
Volunteer Field Rental Fee
Volunteer Field with Lights Rental
lkeda Field Rental
lkeda Field with Lights Rental
Porter Field Rental Fee
Porter Field with Lights Rental
Tennis Court Rental-I Hour
Tennis Courts - 4 Rental
Food Booth Rental Fee (Soto)
Meeting Room Rental Fee (Jaycee room)
Field Prep Fees (except Porter)
Field Prep Fees - Porter
Tournam Sch. 8 Coordin Fee
Tournament Depos!t.Fee _ - . ._ - -_
Concesslon Stand (Indoor)
Concesslon Stand (Outdoor)
Fleld Rental (Youth sports practices and league games)
Youth Sports Non-Resident Fee - ~ ~ ~
FY 2011-12
260-- per hr
Agenda Item 9.a.
Page 11
Budget Update Financial Report
For Fiscal Year 2012-1 3
June 26,2012
The City Council adopted the first year of the Biennial Budget
for Fiscal Years 20 1 1-1 2 and 20 12-13 in June of 201 1. At that
time staff indicated that the second year of the budget was not
balanced and would need to be brought back to the Council to
adopt. In addition, staff expected adjustments would be
needed when current economic data became available, salary
and benefit changes were approved for the second year, and
additional project costs that were not envisioned during the
preparation of the two-year budget became available.
While this report provides a listing of projected fund balances,
these projections are estimates as Fiscal Year 20 1 1-12 has not
been audited or closed. Because the beginning fund balance
for Fiscal Year 2012-13 is the ending balance for Fiscal Year
20 1 1 - 12, accruals, deferrals, and audit adjustments may impact
the projected Fiscal Year 2012-1 3 fund balance.
SUMMARY OF ADJUSTMENTS
RE VENUES:
Fund
General Fund
Streets
Transportation
CIP
Grace Lane Assessment
Parkside Assessment
Local Sales Tax
Sewer
Lopez
Water
Total
Original
Budget
13,137,220
758,425
11 1,616
3,252,600
9,700
58,100
1,669,100
1,020,100
1,93 7,000
4,168,400
26,122,261
Proposed
Adj s
(43,840)
( 1 1,025)
93,384
350,000
(16,154)
125,500
Amended
Budget
13,093,380
747,400
205,000
3,602,600
10,318
4 1,946
1,794,600
1,020,100
1,937,000
ATTACHMENT 1
General Fund:
1) Property taxes - a net increase of $168,000 due to
the estimated increase related to the
dissolution of the Redevelopment Agency of
$218,000 and a reduction in assessed values of
$50,000.
2) Lucia Mar Unified School District Reimbursement
- decrease of $20,000 for the School Resource
Off~cer due to renegotiating the reimbursement
contract fiom 50% to 40%. As part of the
agreement, the School District agreed to fund and
employ the Crossing Guards which will offset this
decrease in revenue.
3) Motor Vehicle License Fees (VLF) - decrease of
$55,000. The State has stopped funding VLF in
order to fund the COPS grant.
4) Telecommunication Site Leases - increase of
$20,000 for a new cell tower lease.
5) Recreation fees - increase of $5,000 due to a
proposed increase in Soto Complex rental fees.
6) Operating Transfers - a net decrease of $90,000
due to the dissolution of the Redevelopment
Agency ($368,000) and increased transfers fiom
the Local Sales Tax Fund to fund the Narcotics
Task Force ($24,000), Emergency Operations
Center ($4,000) and to offset the budget shortfall
($250,000).
7) Personnel Transfers - a net decrease of $71,840
due to the retirement of the Recreation and
Maintenance Services Director.
Total General Fund Revenue decrease - $43,840
In addition staff is recommending a decrease of
$150,000 in the amount budgeted for use of reserves.
Agenda Item 9.a.
Page 12
Fiscal Year 2012-13 Budget Update Financial Report
RE VENUES (continued)
Streets:
1) Gas Tax - a net decrease of $6,800 based on revised
estimates.
2) Transfers in - a net decrease of $4,225. Staff is projecting
an increase of $87,300 in the Local Transportation Fund
(LTF) allotment for the City and a decrease of $91,525 in
budgeted Local Sales Tax Funds.
Total Streets Fund Revenue decrease - $11,025
Transportation:
The Local Transportation Fund (LTF) allotment for the City
increased by $93,384.
CIp:
1) An increase of $30,000 is being requested for a Water and
Sewer rate study update.
2) In addition, Local Sales Tax funding for various projects is
increasing by $105,000. 'This increase was approved by
the Council at the April 10, 2012 meeting. Staff is
requesting an additional $215,000 in this report in order to
fund the Pavement Management Program.
Total CIP Revenue increase - $350,000
Grace Lane Assessment District:
The Grace Lane assessment increased by $618 and is being
presented to the City Council at the June 26,2012 meeting.
Parkside Assessment District:
The Parkside Assessment is proposed to decrease by $16,154
and is being presented to the City Council at the June 26, 2012
meeting for approval.
Local Sales Tax Fund :
Increase in estimated Local Sales Tax of $125,500. This
amount was approved by the Council on April 10, 2012 in the
5-year Local Sales Tax report.
EXPENDITURES:
I
MPENDIWFtE ADJUSTMENTS
I original "1 Prdposd I Aperrled
Transporhtion
CP
Grace Lane Assasrnent
Parkside Assesrnent
Local Sales Tax
Sewer
Lopez
Fund
General Fund
Water 1 4,098,631 1 17,739 1 4,116,370
Total 1 27,121,004 1 481,598 1 27,602,602
General Fund:
. -. .
.Budgg'--
13,840,575
1) Other Post Employment Benefits (OPEB) - An
OPEB study is required by the Government
Accounting Standards Board (GASB) every three
years. A new study was prepared in December
201 1 and it was determined that the amount needed
to begin funding the City's OPEB liability was less
than originally budgeted due to changes in
negotiated retiree medical benefits. This line item
will decrease by $120,000.
2) Cable Casting Expense - An increase of $35,000,
this was originally budgeted in the PEG Fund but is
now being moved to the General Fund in order to
comply with Federal regulations.
., Adj
(556,640)
3) Liability Insurance - The City has an outstanding
General Liability retro payment of $438,930. The
original balance was $877,000 however, the City
elected to pay half of the amount in FY 2010-1 1 by
applying a credit from the City's Worker's
Compensation program. Staff is proposing to pay
$75,000 per year towards the outstanding liability
in order to pay off the balance by the 2019 deadline.
In addition, staff received the actual General
Liability insurance amount due for FY 2012-13 and
it was $96,700 less than budgeted. The net
decrease in this line item is $21,700.
,Budget
13,283,935
4) Five Cities Fire Authority (FCFA) - the entire
FCFA payment was budgeted in the General Fund
in error, $117,300 should have been budgeted in the
Local Sales Tax Fund. In addition, staff is
anticipating an additional $70,000 savings in FCFA
employee concessions and budget adjustments.
Agenda Item 9.a.
Page 13
Budget Update Financial Report Fiscal Year 2012-13
EXPEND1 TURES (continued)
General Fund (continued):
5) Salary and benefits - net decrease of $332,540 as
explained below:
a) Increase of $51,060 due to moving staff salaries
from the former Redevelopment Fund (RDA) to the
General Fund.
b) Staff has received the actual PERS rates for FY
20 12-1 3 and the estimated increase is $54,000.
c) Decrease of $48,100 budgeted for medical costs due
to employees anticipated payment of increases.
d) Increase of $16,700 for Worker's Compensation
costs.
e) A net decrease of $127,200 due to the Recreation
and Maintenance Services reorganization.
f) Decrease of $169,000 due to the recommendation to
hold one Police Sergeant position vacant.
g) Decrease of $30,000 due to the School District
taking over the Crossing Guard program.
h) lncrease of $5,000 for recommended Part-Time
Maintenance staff pay adjustment.
i) Decrease of $130,000 proposed from employee
concessions.
j) lncrease of $25,000 in estimated payout for
employee retirement.
k) lncrease of $20,000 for Full-time Engineer position.
6) Emergency Operations Center - increase of $4,000. This
amount is fully funded from Local Sales Tax Funds and
was approved by the Council on April 10,2012.
7) Operating accounts - estimated decrease of $40,000. Staff
was directed to decrease operational accounts by 2%.
8) Equipment - increase of $25,000 for equipment related to
the Recreation and Maintenance Services reorganization.
9) Debt Service - Increase of $40,000 towards the loan
payment for the New City Hall. This is offset by the rental
income received for the old City Hall.
10) Contractual Services - a net increase of $33,000 due to
moving the funding for the Economic Vitality Corporation
(EVC) and San Luis Obispo Visitor's and Conference
Bureau from the former RDA to the General Fund and for
outside assistance with employee negotiations.
1 I) Election cost - increase of $5,400. This was approved by
the Council at the June 12,2012 meeting.
13) Legal - the Police department is delaying the
renewal of the lease for staff vehicles. Staff is
recommending that the $40,000 in savings be
transferred to the City Attorney department for
ongoing personnel litigation. This transfer has a
net effect of zero on the fund balance.
Summary:
OPEB
Cable Casting
Liability Insurance
FCFA
Salary & Benefits
EOC
Operating accounts
Equipment
Debt Service
Contractual Services
Election costs
Training
Total
Total General Fund Expenditure decrease - $576,640
Street Fund:
1) Salaries and benefits - net decrease of $8,400, as
explained below:
a) Increase of $5,000 for Part-time Maintenance
staff.
b) An increase of $5,000 for PERS retirement
costs.
c) Decrease of $3,600 for medical costs due to
employees anticipated payment of increases.
d) A decrease of $14,800 due to the
reorganization of the Recreation and
Maintenance Services.
2) Operating accounts - estimated decrease of $5,125.
Staff was directed to decrease operational accounts
by 2%.
3) Training - increase of $2,500 for training related to
the Recreation and Maintenance Services
reorganization.
Total Streets Fund Expenditure decrease - $11,025
12) Training - increase of $2,500 for training related to the
Recreation and Maintenance Services reorganization.
Agenda Item 9.a.
Page 14
Budget Update Financial Report Fiscal Year 2012-13
EXPENDITURES (continued)
Transportation Fund:
I) Five Cities Shuttle Subsidy - due to increased use and
costs, staff is recommending an increase of $5,000.
2) Transfers out - due to an increased allotment from the
Local Transportation Fund (LTF) staff is
recommending a net increase of $88,400 ($87,300-Streets
maintenance and $1,100-Cost Allocation).
Total Transportation Fund increase - $93,400
CIP: -
1) An increase of $30,000 is being requested for a Water and
Sewer rate study update.
2) Local Sales Tax funding for various projects is increasing
by $105,000. This increase was approved by the Council
at the April 10,201 2 and June 12,2012 meetings.
3) Staff is requesting an increase of $215,000 in the
Pavement Management Program. This funding will come
from the Local Sales Tax Fund.
Total CIP Expenditure increase - $350,000
Grace Lane Assessment:
1) Professional Services - on January 10, 2012, the Council
approved a landscape maintenance contract with
Earthscapes for $1,320 annually. On February 28, 2012,
the Council approved a contract with the California
Conservation Corps for fire hazard prevention at an
annual cost of $5,500. The FY 2012-13 budget has $5,000
allocated for professional services. Therefore, an
additional $1,820 will be needed.
2) Cost Allocation Plan - staff will be including the Grace
Lane Assessment district into the cost allocation plan (all
other assessment districts are currently included in the
Plan). Staff is estimating the amount will be
approximately $1,000.
Total Grace Lane Expenditure increase - $2,820
Parkside Assessment District:
I) Professional Services - on January 10, 2012, the Council
approved a landscape maintenance contract with
Earthscapes for $12,500 annually. The FY 2012-13
budget has $3,600 allocated for grounds maintenance,
therefore an additional $8,900 will be needed.
Local Sales Tax Fund:
On April 10, 2012, the Council approved the 5-year
Local Sales Tax report. This report included the
following adjustments:
1) An additional $105,000 for various Capital
Improvement Projects.
a) Staff is requesting an additional increase of
$215,000 for Pavement management projects
in this report.
2) A net increase of $181,589 in Operating transfers
(the original budget includes $221,325 for
Operating transfers, after the 5-year Local Sales
Tax report adjustments are made the total for
Operating transfers is $402,914). The adjustments
are summarized below:
a) $97,700 for Streets maintenance (the original
budget included $189,225 for Streets and the
5-year Local Sales Tax report reduced this
amount to $1 10,000. This report is reducing
the amount by an additional $12,300).
b) $26,214 for Retention basin maintenance (the
original budget had $3 1,100 allocated for this
maintenance).
c) $5,000 for Emergency Operations Center (the
original budget was $1,000).
d) $24,000 for the Narcotics Task Force (this
was not included in the original budget).
e) $250,000 transfer to the General Fund to
address State Takeaways (this was not
included in the original budget).
3) The original budget did not include an amount for
the Five Cities Fire Authority; however the amount
of $117,300 was included in the 5-year plan
approved by the Council.
4) A decrease of $40,000 in Lease payments due to
moving this expenditure to the General Fund.
5) An increase of $14,000 for Contractual Services.
a) $10,000 for project studies and planning (this
was not included in the original budget).
b) $4,000 for a portion of the contract with the
City's Sales Tax consultants, HDL (this was
not included in the original budget).
Total Sales Tax Fund Expenditure increase - $592,889
Agenda Item 9.a.
Page 15
Budget Update Financial Report Fiscal Year 2012-13
EXPENDITURES (continued)
Sewer Fund:
1) Salaries and benefits - a net increase of $28,100 as shown
below:
a) Increase of $27,500 due to the reorganization of the
Recreation and Maintenance Services department.
b) lncrease of $2,300 for PERS retirement costs.
c) Decrease of $2,200 for medical costs.
d) lncrease of $500 for Worker's Compensation costs.
2) Contractual Services - increase of $13,300 due to Lift
Station repairs and replacements.
3) Lease Purchase - increase of $15,100 for the Vactor truck
annual payment.
4) Personnel Transfers - decrease of $37,900 due to the
Recreation and Maintenance Services reorganization.
5) Capital Transfers - increase of $7,500 for a Water and
Sewer rate study.
6) Equipment - increase of $10,000 due to the Recreation and
Maintenance Services reorganization.
Total Sewer Fund Expenditure increase - $36,100
Lopez Fund:
Staff received the actual Lopez costs from the County which
were $52,585 lower that originally budgeted for Maintenance
and Operations.
Water Fund:
1) Salaries and benefits - a net decrease of $19,500 as
explained below:
a) Decrease of $14,000 due to reorganization of the
Recreation and Maintenance Services department.
b) Decrease of $5,500 for medical costs.
2) Contractual Services - increase of $48,800 for increases in
existing contracts and a temporary maintenance worker to
replace an existing employee off of work due an injury.
3) Lopez Operations and Maintenance (O&M) - the amount
budgeted for Lopez O&M costs decreased by $10,061
based on the actual costs received from the County.
4) Personnel Transfers - a decrease of $34,000 due to the
Recreation and Maintenance Services reorganization.
6) Equipment - increase of $10,000 due to the
reorganization of the Recreation and Maintenance
Services department.
Total Water Fund Expenditure increase - $17,739
FUND BALANCE ADJUSTMENTS
The Beginning Fund Balances listed below are based
on the ending Fund Balance numbers from the Third
Quarter Report presented to the City Council on May
22, 2012. As stated at the beginning of this report,
accruals, deferrals, and audit adjustments may make
major impacts on the ending Fiscal Year 2011-2012
fund balance.
Based on the budgeted revenues and expenditures
(shown on the above schedule), General Fund
revenues will be lower than expenditures by $190,555.
However, the budget includes the use of $200,000 in
reserves to cover this negative amount.
The fund balance will be at 17% of appropriations.
However, the projected hnd balance assumes revenues
are received exactly as budgeted, all budget
expenditures are made. Historically, the General Fund
expenditures at year-end are traditionally less than
budgeted.
Ending
Fud
Balance
2,294,890
9 1
57,091
362,443
125,012
624654
2,222,849
1,481,380
Fund
GmaalFund
Streets
TransprDdion
CLP Fmd
Grace Lane
Parksick
Local Sales Tax
Sewer
LOP=
Water
5) Capital Transfers - increase of $22,500 for an updated
Water and Sewer rate study.
Beglming
Furd
Balance
2,485,445
91 -
54,593
33CQ97
428,789
441,954
2,969,449
1,429,350
.,
AG~sted
6ue
13,093,380
747,403
205,003
3,602,603
103 18
41,946
1,7W,603
1,0210,103
1,937,003
4,168,403
.
Adjusted
Brpense
13,283,935
747,403
205,003
3,602,603
7,8210
16,103
2,O98,3T
841,403
2,683,603
4,116,370
Agenda Item 9.a.
Page 16
GENERAL FUND - FUND SUMMARY
FUND: 010 GENERAL FUND FISCAL YEAR 2010-11 BIENNIAL BUDGET
2008-09 2009-10 ORIGINAL AMENDED ESTIMATED 2011-12 2012-13
ITEM ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
Beginning Fund Balance $ 2,042,389 $ 2,191,544 $ 3,234,884 $ 3,234,884 $ 3,234,884 $ 3,116,689 $ 2,485,445
Revenues:
Revenues
Transfers In
Use of Reserves
Total Revenues 14.322.288 14.061.667 13.208.870 13.803.485 13.764.898 13,132,929 13,293,380
Expenditures:
Salaries and Benefits 10,848,356 10,289,661 10,970,320 8,884,473 8,486,398 8,934,739 8,947,360
Current Expenses 2,378,506 2,362,704 2,584,900 4,212,153 4,709,783 4,174,323 4,049,250
Debt Service 122,501 133,750 160,180 160,180 133,750 177,100 195,650
Equipment RepIacement 718,886 232,211 118,480 986,393 142,750 118,011 91,675
Transfers Out 104,882
Capital Transfers 451,000 410,413 10,000
Total Expenditures 14,173,131 13,018,326 13,833,880 14,694,200 13,883,094 13,414,173 13,283,935
Total Operating Increases (Decreases)
Audit Adjustments to Fund Balance
Use of Reserves (350,000) (200,000)
Total Adjustments to Fund Balance 149,155 1,043,340 (625,010) (890,715) (118,196) (631,244) (190,555)
Ending Fund Balance 2,191,544 3,234,884 2,609,874 2,344,169 3,116,689 2,485,445 2,294,890
Reserve for Carry-Over of Appropriations (95,658) (82,262)
Available Fund Balance $ 2.095.886 $ 3.152.622 $ 2.609.874 $ 2,344,169 $ 3,116,689 $ 2,485,445 $ 2,294,890
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ATTACHMENT 2
Citu of A~rouo Grade
Soto Sports Complex 3'inancialAnalysis
PREPARED BY DEPARTMENT OF ADMINISTRATIVE SERVICES
June 2012
Agenda Item 9.a.
Page 18
SOT0 SPORTS COMPLEX FINANCIAL ANALYSIS
Introduction and Purpose of this Analysis
The City of Arroyo Grande (City) is currently projecting a $900,000 deficit in the fiscal year 2012-13, due to a
combination of increased healthcare and retirement costs, the elimination of the Redevelopment Agency, and a
continued decrease in revenues. In response to this projection, the City created a budget committee to brainstorm
ideas on how the City could reduce costs, without affecting the quality of services currently being provided. One of the
recommendations the committee suggested staff look into the activities, costs, and revenues of the Soto Sports Complex
(Complex) for possible savings.
The Complex is located at 1275 Ash Street adjacent to Elm Street Park. The area offers five tennis courts, three little
league fields, one baseball field, and three softball fields. The fields are converted for soccer and football use in the fall
months.
The Arroyo Grande Recreation and Maintenance Services Department, Babe Ruth, Little League, Girls Softball, Arroyo
Grande High School, American Youth Soccer Organization (AYSO), California Youth Soccer Association, Men's and
Women's Soccer, Youth Football, and the Five Cities Tennis Association regularly schedule use of the facility. The
Complex is also available for general public rental. Below summarizes the estimated use of the Complex by each
organization during the 2010-11 fiscal year:
Total
Hours of % of Total
League
AYSO Soccer
Little League
Adult Softball
Youth Football
Girls Softball
Babe Ruth
CC Condors
3rd Party Complex Rental (adult)
Miscellaneous Tournaments
CC Soccer (adult)
Use
965
857
744
451
4 23
338
237
188
150
42
Total hours of use served by youth 3,421
Total hours of use served by adults 974
Hours
22%
19%
17%
10%
10%
8%
5%
4%
4%
1%
How much is the City subsidizing the Complex?
Governments generally subsidize an activity in order to promote a specific community objective. To promote youth
sports, the City does not charge field rental fees for practices and league games to those organizations that service
youth sports. However, the City does charge youth organizations for use of lights, field preparation and/or tournament
coordinating, when applicable. It is estimated that the City subsidized the Complex approximately $168,477 and
$228,525 in the 2009-10 and 2010-11 fiscal years, respectively. This report discusses in detail the revenues generated
and the expenses incurred from the operations and maintenance of the Complex.
Agenda Item 9.a.
Page 19
SOT0 SPORTS COMPLEX FINANCIAL ANALYSIS
Revenue: Charges for Service
The current master fee schedule for rental of a field at the Complex is summarized below:
Fee Description
General Field Rental
General Field Rental (w/ lights)
Porter Field Rental
Porter Field Rental (w/ lights)
Tennis Courts
Fee per hour
$15
$35
$20
$40
$10
* - "General Field" includes Campbell, Pilg, Santos, Don Roberts, Volunteer, and lkeda Fields.
Additional charges include:
Fee Description
Meeting Room Rental
General Field Prep Fees
Porter Field Prep Fees
Tournament Coordination Fee
Adult Softball League Fee
Fee
$20/day
$20/prep
$35/prep
$65/event
$530/team
The City waives rental fees used by organizations that serve youth sports. This appears to be a similar practice with
other Cities within San Luis Obispo County; however, some have different criteria for waiving or reducing fees. The City
of Morro Bay uses residency as a determining factor to charge a reduced rate while Templeton Community Services
District uses organizational status (i.e. non-profit) for determining lower rates. The City of Pismo Beach doesn't charge
for any rental of their sports field. The schedule below compares the fees charged per hour by the City in comparison
with other municipalities in San Luis Obispo County:
Rental City City City City City of Templeton City
Fee Description of AG of GB of SLO of MB Atascadero CSD of PR
Adult $15-20 $13 $23 $5-6 $25 $20 $6
Adult w/ lights $35-40 $32 $44 $15-19 $45 $30-45 $6
Youth $0 $0 $0 $4-5 $0 $0-5 $2-3
Youth w/ lights $20 $10 $21 $15-19 $20 $30 $2-3
Field Prep Fees $20-35/ea n/a $23/ea $23-3lIea $50/day n/a n/a
The total revenue generated by the activities performed at the Complex totaled $82,965 for the fiscal year 2010-11 and
$85,545 for the fiscal year 2009-10. The estimated income generated by each league for the 2010-11 fiscal year is
summarized on the following page:
Agenda Item 9.a.
Page 20
SOT0 SPORTS COMPLEX FINANCIAL ANALYSIS
Leanue
Adult Softball
31d Party Complex Rental
AYSO Soccer
Little League
Babe Ruth
CC Condors
Miscellaneous Tournaments
Youth Football
CC Soccer
Girls Softball
Total
Total
Revenue
Received
$ 55,750
6,800
4,300
3,571
2,850
2,800
2,700
1,775
1,500
919
$ 82.965
% of Total
Revenue
67%
9%
5%
4%
3%
3%
3%
2%
2%
2%
100%
Please note that the adult softball program is the only sports program currently operated by the City's recreation
division at the Complex. A portion of the adult softball revenues are used to cover the costs for umpires, scorekeepers,
softballs, insurance, trophies, etc. The City incurred $23,580 for the 2010-11 fiscal year and $23,400 for the 2009-10
fiscal year in adult softball-related supplies and services. The City does not incur these expenses for youth sport
activities, as those expenses are paid directly by the respective leagues.
Expenses of the Complex
The total expenses at the Complex totaled $287,910 for the 2010-11 fiscal year and $230,622 for the 2009-10 fiscal year.
Summarized below is a comparison of expenses incurred by the Complex for the 2010-11 and 2009-10 fiscal years:
Expense Description 2011 2010
Payroll & benefits $ 221,256 $ 172,260
General supplies & maintenance 31,079 26,287
Electricity 24,705 22,250
Vehicle maintenance &fuel 5,300 4,255
Depreciation 5,570 5,570
Total $ 287.910 $ 230.622
The City directly charges the Complex salaries and benefits for two full-time maintenance workers, one half of the
recreation supervisor, and a part-time employee for the operations and maintenance (including opening and closing of
the facility, turning onloff field lights) at the Complex, as well as the maintenance of the BBQ area located at Elm Street
Park. There are additional City employee hours from the Parks division that handle the mowing of the lawns and the
upkeep of the restrooms located at the Complex.
General supplies include the required upkeep for the Complex. This includes: paint, fertilizer, light replacement, rented
trench diggers, hydrant replacement, irrigation repairs, new gates, new plates and bases, tree removing, etc.
Agenda Item 9.a.
Page 21
SOT0 SPORTS COMPLEX FINANCIAL ANALYSIS
Concluding Analvsis and Proposed Fees
If the City wanted to "break-even," then the rental fees would need to be approximately $52 per hour. If the City began
charging youth sports leagues this inflated rate and there were 20 participants per game, $2.60/hour would be the
approximate pass-down costs to the individual. However, the City is not interested in having the program fully fund
itself.
City staff recommends the following changes to the master fee schedule:
o Field rental fees for organizations that serve youth sports: $2 per hour
o Non-residency fee for those individuals participating in youth sports at the Complex: $2 per season
o Concession stand rental fee: $5 per hour
o Mobile concession stand rental fee: $2 per hour
Below summarizes the estimated fiscal year 2011 deficit created by each league, the estimated increase in fees if the
above fee schedule is approved, as well as an updated deficit projection:
League
AYSO
Little League
Youth Football
Girls Softball
Babe Ruth
Adult Softball
CC Condors
Misc Tournaments
3rd Party Rental
CC Soccer
Totals
2011
Estimated
Deficit
$ 59,818
48,965
25,978
25,595
20,167
19,707
13,720
7,102
5,999
1,474
s 228.525
Proposed Fee Increase
Non- Total
Rental residency Concession Fee
Charges Fee Stand Fee Increase
$ 1,930 $ 904 $ - $ 2,834
1,7 14 84 854 2,652
902 84 350 1,336
846 188 42 1 1,455
676 12 325 1,013
Revised
Deficit
$ 56,984
46,313
24,642
24,140
19,154
19,707
13,096
7,102
5,999
1,474
s 218.611
Additional Recommended Changes - City staff does not maintain an electronic calendar of activities occurring at the Complex. The estimated hours
of field use was based on a combination of backing into the number of hours based on the rental revenue
received and with the examination of past invoices sent to youth sports. Staff recommends the utilization of
Outlook Calendar for this recordkeeping. A template event can be created so that whenever a facility is rented,
that record could include who is renting the Complex, amount paid, the number of hours, if there were lights
available, if field preparation fees are needed, etc. This will also allow the City to more accurately analyze the
revenue generated compared to the hours of facility use.
- The accounting structure for Recreation and Maintenance Department is complicated. There are thirteen
revenue accounts and nine "divisions" within this department. For example, all park rental revenue gets
recorded to one revenue account. This includes park rental from each City-operated park, as well as, rentals for
the tennis courts and field rental at the Complex. Likewise with expenses; the "recreation-special programs"
division includes expenses for adult softball, basketball, wrestling-related expenses. If the City wants to
continue to analyze specific activities, then the accounting structure needs to more easily match its revenues
Agenda Item 9.a.
Page 22
SOT0 SPORTS COMPLEX FINANCIAL ANALYSIS
and expenses. The City finance division will coordinate with the recreation division to restructure accounts in a
more efficient manner.
- The Parks and recreation division allows youth organizations to reserve and use the Complex prior to payment
being received. Parks and recreation division (not the finance division) then bills these organizations for use of
lights, field preparation fees and/or other applicable fees after-the-fact. It appears that the parks and recreation
staff properly sends these organizations an invoice after an event; however, some of these organizations may
still not be paying the billed amounts. Once billed, the parks and recreation division does not have proper
procedures on following up with those organizations and verification of payment being received. Staff
recommends that the finance division be involved with the billing process to these youth organizations. This is a
routine process for the division and it also provides an additional check and balance for proper billing of these
youth organizations.
Agenda Item 9.a.
Page 23
CITY OF ARROYO GRANDE
SOT0 FIELD COMPLEX ANALYSIS
For the Fiscal Year Ended June 30.2011
APPENDIX A
Misc General Park
Adult Softball Llnle League Babe Ruth Girls Softball Youth Football AYSO Soccer CC Condors CC Soccer Tournaments Rent Total
REVENUES
Fees
Other revenue
Total revenues
EXPENDITURES
1 Payroll & benefits
2 Umpires & scorekeepers
3 General supplies & maintenance
4 Softball supplies
5 Utilities
6 Vehlcle maintenance &fuel
7 Mower depreciation
Other expenditures
Total expenditures
Revenues over/(under) expenses
TOTAL HOURS OF FIELD USE
%of TOTAL HOURS
744 857 338 423 451 965 237 42 150 188 4,395
17W 19% 896 10W 10W 22% 5% 1% 3% 4% 11.5 hrlyear
%of TOTAL REVENUE
%of TOTAL EXPENDITURE
%of Overall Program Defldet
Additional fee per hour to break even 26 57 60 61 58 62 58 35 47 32
Legend
A Fees are charged on an hourly basls that follows our master fee schedule. Generallv. it's S15hr for fleld rental wlthout l~ghts and S35lhr with lights. This fee charged to youth sport programs. Youth sport programs only charged
for fleld preparation fees ($2&35 per event) and llght usage (S20hr).
1 Employees Include: M~tch Chavez, Kord Schmidt, John Rogers (5). and Raul Zepeda (TPT). Also Includes estlmated S5.m in wages parb department lncurn for mowing the flelds. Prognm charged expensed based on hours of field wage.
2 Only applied to adult softball. Department uses this account to also pay basketball omclals. Basketball-related expenses have been removed from thls analysis
3 This Is an wemll complex maintenance llne item (depart 4430). Programs are charged based on the total houn of fleld usage. Expense Includes: Paint, fertilizer turf, light replacement, rented trench digger, hyrdant replacement.
Irrigation repaln, new gates, new plates and bases, tree renmving, etc.
4 Only applles to adult softball. Expenses Include: Championship T-shlns/lrophies, Insurance. softballs, keys, etc.
5 Electricity cosu. Programs charged based on % of fleld usage: 90W. 20W. 75%. 15%. 15%. 60%. 90Y. 100%. 50Y. 75%. respectlvety. 'Porter fleld flood lights' has the hlghest portion of the total electricity expense. Thu expense
Is coded to NonDepartmental in their Clty records.
6 Thls Is an overall complex llne Item (depart 4430). Progmms are charged based on the total hours of fleld usage.
7 In 2010, the Clty purchased a mower for $55.700 and charged it to depart 4430. For the purpose of thls anaiysb, only took depreciation expense (based on 10 yean) and allocated to each pmgmm based on total houn of fleld usage.
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LOCAL SALES TAX REVENUE AND EXPENDITURE 5-YEAR PLAN ATTACHMENT - - -~ 3
Item FYll-12 FYl2-13 FY13-14 FY14-15 FYl5-16 FY16-17 FY17-18
Digital Speed Signs $10,000 $0 $0 $0 $0 $0 $0
Castillo Del Mar
Traffic Model Update
BriscolHalcyon Interchange
Subtotal Transportation
Pavement Management
Sidwalks and Cross Gutters
Concrete Replacement
Street Maintenance
ADA Ramps
Crown Hill Crosswalks and Ramps
Project Studies and Planning
El Camino Real
East Branch Paulding Wall
Short Street
Alpine Street
Tree Inventory and Trimming
Traffic Way Extension
Greenwood Tract
Larchmont Street lmprovements
Underground Utilities
Pecan Place
Le Point Street Parking Lot $25,000 $25,000 $30,000 $75,000 $100,000 $125,000 $1 50,000
Subtotal Street Improvements $2,182,976 $1,302,700 $1,025,000 $925,000 $925,000 $925,000 $950,000
DrainagelCreek Protection Projects $50,000 $40,000 $30,000 $30,000 $30,000 $30,000 $30,000
Retention Basin Maintenance $25,700 $26,214 $26,738 $27,273 $27,819 $28,375 $28,942
Newsom Springs $1 70,870 $0 $0 $0 $0 $0 $0
Colina & Via La Barrance Drainage $1 5,000 $0 $0 $0 $0 $0 $0
Larchmont Drainage $30,000 $0 $0 $0 $0 $0 $0
Platino Lane & Oro Drive Inlet $0 $50,000 $0 $0 $0 $0 $0
Miller Way Underground System $0 $25,000 $75,000 $0 $0 $0 $0
Other Drainage Projects $0 $0 $0 $0 $0 $50.000 $50,000
Subtotal Drainage Improvements $291,570 $141,214 $131,738 $57,273 $57,819 $108,375 $108,942
Fire JPA $115,000 $117,300 $119,646 $122,039 $124,480 $126,969 $129,509
Emergency Operations Center $1,000 $5,000 $2,500 $2,500 $2,500 $2,500 $2,500
Fire Apparatus $21,163 $21,163 $21,163 $21,163 $21,163 $0 $0
Police Station Expansion $530,000 $190,000 $100,000 $180,000 $180,000 $180,000 $180,000
Narcotics Task Force $24,000 $24,000 $24,000 $24,000 $24,000 $24,000 $24,000
Police Firing Range
Subtotal Public Safety
City Hall Relocation $85,738 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Corporation Yard Repairs $1 0,000 $0 $20,000 $20,000 $20,000 $20,000 $20,000
Elm Street Community Center Roof $1 9,741 $0 $0 $0 $0 $0 $0
Other Facility lmprovements
Subtotal City Facilities
Transfer to Address State Takeaways $0 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000
Annual Report
Subtotal Other
Total $3,362,188 $2,098,377 $1,791,547 $1,849,475 $1,852,461 $1,884,844 $1,912,951
Projected Revenue 1,759,100 1,785,487 1,812,269 1,839,453 1,867,045 1,895,050 1,923,476
Annual Change to Fund Balance -1,603,088 -312,891 20,722 -10,022 14,583 10,206 10,525
Balance $573,016 $260,126 $280,847 $270,825 $285,408 $295,614 $306,139
Percentage of Projected Revenues 33% 15% 15% 15% 15% 16% 16%
Assumes: 1.5% annual sales tax growth Agenda Item 9.a.
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Agenda Item 9.a.
Page 26