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Wally Bobkiewicz, City Manager www.cityofevanston.org Fiscal Year 2014 Proposed Budget Presentation October 21, 2013

Fy 2014 proposed budget presentation 10.21.13 v5

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Page 1: Fy 2014 proposed budget presentation 10.21.13 v5

Wally Bobkiewicz, City Managerwww.cityofevanston.org

Fiscal Year 2014

Proposed Budget Presentation

October 21, 2013

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FY 2014 Proposed Budget Presentation

• FY 2013 Budget Status– 2013 General Fund Status– Other Funds

• FY 2014 Budget Overview• General Fund• Other Funds

• Proposed FY 2014 Capital Improvement Plan

• Upcoming Budget Discussion Schedule

• Questions

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FY 2013 Budget Status

• 2013 General Fund revenues are projected to perform at approximately 100.56% or $472,568 above budget due primarily to the following sources:

– Income Tax – Projected to be $400,000 above budget– Real Estate Transfer Tax – Projected to be $476,000 above budget– Building Permits – Projected to be $1.4M above budget

• 2013 General Fund expenses are estimated to be nearly $1.5 million or 1.77% below budget.

• Public Safety expenses slightly above budget due to increase in staffing during the year.

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FY 2013 Budget Status

• Staff anticipates the General Fund will close 2013 with a surplus totaling $1,967,896.

• Projected 2013 surplus proposed to be distributed as follows:– Transfer to Capital Improvement Fund: $300,000– Transfer to Fleet Maintenance Fund: $600,000– Transfer to Insurance Fund: $500,000– Transfer to Police/Fire Pension Funds of $138,000 (not presently in budget)– Remaining surplus will be retained in General Fund

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Fiscal Year 2014Proposed Budget Overview

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• Total Proposed Budget for FY 2014 is $252,295,571 (including interfund transfers) Pg. 36

• General Fund Revenues - $87,235,298 – Pg. 14, 44

• General Fund Expenditures - $87,004,481 – Pg. 14, 44

• General Fund Surplus - $230,817 – Pg. 14, 44

FY 2014 Proposed Budget Overview

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*Police/Fire Pension Transfer not yet included in Proposed Budget Document

FY 2014 Proposed Budget Overview

FY 2013 FY 2013 FY 2014 Amended Estimated Proposed Budget Actual Budget Revenues $84,523,051 $84,995,619 $87,235,298 Expenditures $84,520,422 $83,027,723 $87,004,481 Net $2,629 $1,967,896 $230,817 Transfer to Capital Improvement $0 $300,000 $0 Transfer to Fleet Maintenance Fund $0 $600,000 $0 Transfer to Insurance Fund $0 $500,000 $0 Transfer to Police/Fire Pension Funds* $0 $138,000 $0 Surplus/(Deficit) $2,629 $429,896 $230,817 Adjustment to GAAP Basis of Accounting $0 $0 $0 Adjusted Surplus/(Deficit) $2,629 $429,896 $230,817

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FY 2014 Proposed Budget Overview

Total Revenue Adjustments (Increases) 565,000$ Total Expenditure Adjustments (Decreases) 607,358$ Net Deficit Reduction 1,172,358$

TOTAL PROPOSED REVENUES (Before Adjustments) 86,670,298$ TOTAL PROPOSED EXPENDITURES (Before Adjustments) 87,611,839$ BALANCE (Before Adjustments) (941,541)$

TOTAL DEFICIT REDUCTION 1,172,358$

NET SURPLUS / (DEFICIT) (After Adjustments) 230,817$

FY 2014 General Fund Budget-Balancing Summary:

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FY 2014 Proposed Budget Overview

• FY 2014 General Fund is presented as a balanced budget with a surplus of $230,817.

• In order to balance the budget, staff recommends the following revenue and expense adjustments:

Revenue Amount Increase Building Permit Fee by $1 per $1,000 for permits from $20,000 to $1,000,000, and $2 per $1,000 for permits over $1,000,000, (Last increase in 2006-07 Budget)

$ 300,000

Youth Organization Umbrella (YOU) Grant $ 40,000 Increase Interfund Transfers to General Fund by 3% $ 225,000

Total General Fund Revenue Adjustments $ 565,000

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FY 2014 Proposed Budget Overview

• Recommended General Fund Expense Adjustments:

Expense Amount Reduce Interfund Transfer to Solid Waste Fund $ (450,000) Citywide Salary Savings (0.5%) $ (300,000) Elimination of Human Resource Contractor $ (133,500) Addition of Human Resource Specialist $ 123,549 Scheduled Computer Purchases per Replacement Plan (Police)

$ 30,000

Increase to Police Training $ 33,800

Increase for Activities at the School-Based Health Clinic at ETHS

$ 9,000

Addition of 2 YOU Grant Funded Outreach Workers $ 42,368

Addition of 2 Recreation Instructors at 28 Hours per Week $ 26,068

Replace 0.5 FTE Rec Aide and 0.5 FTE Preschool Instructor with 1 FTE Preschool Rec Aide

$ 11,357

Total Expense Adjustments $ (607,358)

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FY 2014 Proposed Budget Overview

• The Community Development Department is anticipating an increase in building permit revenue in 2014, totaling $2.77 million.

• Of this amount, approximately half is considered on-going revenue and the other half should be used to offset one-time expenses per City Council policy. Recommended one-time expenses include:

One-Time Expenses Amount Kubota r400 Vehicle (Snow and Sidewalk) $ 100,000 ACCELA System Update $ 100,000 Equipment Replacement Fund Transfer $ 170,000 Dutch Elm Tree Inoculations $ 200,000 Bike Racks $ 100,000 Fire Department - 12 Mobile Computers $ 46,000 Automated Stretcher Lift Device $ 40,000 Tree Planting $ 58,500 Mobile City Hall Vehicle $ 150,000 Forestry Technology $ 100,000 Information Technology Purchases $ 320,500 TOTAL $ 1,385,000

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The FY 2014 Proposed Budget includes staffing increases of 11.95 full-time equivalents (FTE) as summarized below:

FY 2014 Proposed Budget Overview

POSITION DEPARTMENT FUND FTE

Cultural Arts Coordinator City Manager's Office General 1

Victim Advocate Police General 1

Police Sergeant Police General 1

Police Commander Police General 1

Customer Service Representative Health General 1

Emergency Response Coordinator Health General 0.2

Library Department staffing adjustments Library Library 6.75

TOTAL ALL FUNDS 11.95

Additional position control information is available on page 196 of the Budget.

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Property Tax Levy History:2009 2010 2011 2012 2013

Adopted Adopted Adopted Adopted1 Proposed2

General Fund (GF) $ 16,587,883 $ 14,198,162 $ 13,351,689 $ 9,578,882 $ 9,638,452

IMRF Pension $ - $ 2,151,438 $ 2,997,911 $ 2,702,504 $ 2,642,934Total Operating Levy $16,587,883 $16,349,600 $16,349,600 $12,281,386 $12,281,386

Library $ - $ - $ - $ 4,253,214 $ 5,003,339

Library – Capital $ - $ - $ - $ - $ 150,000

Library – Debt $ - $ - $ - $ - $ 748,178

Fire Pension $ 5,527,112 $ 6,057,267 $ 6,119,393 $ 6,061,575 $ 5,959,481

Police Pension $ 6,730,620 $ 7,436,369 $ 8,196,751 $ 8,069,325 $ 8,033,924

Debt Service Fund $ 10,138,162 $ 10,806,575 $ 11,863,894 $ 11,798,019 $ 12,568,104

TOTAL NET LEVY $ 38,983,777 $ 40,649,811 $ 42,529,638 $ 42,463,519 $ 44,744,412

1. 2012 Debt Service Levy was reduced due to 2002C Bond refinancing2. 2013 Debt Service Levy reduced by Library Debt Service Levy, but increased due to increased debt payments on 2006 and 2007 bond issues.

FY 2014 Proposed Budget Overview

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2014 Property Tax Levy Impact Summary:

FY 2014 Proposed Budget Overview

Property Value 300,000$ 600,000$ 900,000$ Estimated Assessed Value 84,000$ 168,000$ 252,000$ 2012 Combined Property Tax Rate* 0.01724 0.01724 0.01724Estimated 2012 Property Tax 1,448$ 2,896$ 4,344$

2013 Change in Property Tax Levy 5.37% 5.37% 5.37%Estimated 2013 Property Tax 1,526$ 3,052$ 4,578$ Difference 78$ 156$ 233$

City of Evanston Property Tax by Assessed Value

* Combined Property Tax Levy = Municipal Levy + Library Levy

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Other Funds (Pg. 115):

• Special Revenue Funds

• Debt Service Funds

• Capital Projects Funds

• Enterprise Funds

• Internal Service Funds

• Pension Trust Funds

FY 2014 Proposed Budget Overview

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Water Fund:

•Proposed 2014 Budget for Water Fund is $23,969,734.

•A detailed rate review was provided to the City Council on July 22, 2013.

•As part of that rate review, staff recommended a water rate increase of 10% in FY 2014.

•This increase will be used to maintain funding of current capital replacement programs in combination with debt issuance for selected projects.

FY 2014 Proposed Budget Overview

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FY 2014 Proposed Budget Overview

Solid Waste Fund:•FY 2014 Budget proposes decreasing the General Fund contribution to the Solid Waste Fund from $1,245,967 to $800,000 assuming the following increases:

2013 Current Fee 2014 Proposed Fee

95 gallon Cart Monthly Fee $ 14.95 $ 18.95

65 gallon Cart Monthly Fee $ 7.95 $ 9.95

Yard Waste Cart Annual Fee $ 25.00 $ 50.00

Yard Waste Sticker $ 1.75 $ 3.00

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FY 2014 Proposed Budget Overview

Solid Waste Fund:•Assuming the proposed increase, City fees are still low compared to other area communities:

Municipality

Size Refuse Collection Container Yard Waste Collection Fees

95 Gal 65 Gal Annual Sticker

Oak Park $21.38 $18.10 $122 $2.36

Arlington Hts. $24.55 N/A $125 $2.10

Wilmette $21.63 N/A N/A $2.25

Glenview $16.63 N/A $146 N/A

Sample Avg. $21.00 $18.00 $131 $2.25

Evanston: Current $14.95 $7.95 $25 $1.75

Evanston: Proposed $18.95 $9.95 $50 $3.00

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FY 2014 Proposed Budget Overview

Solid Waste Fund:

•Total Revenue from fee increase is estimated at $900,000

•Reduction of General Fund transfer of approximately $450,000

•Net increase to Solid Waste Fund revenues of approximately $450,000

•Increase in fees is not a reflection of increases of total operating costs:• 2012 Actual Expenses $4,611,737• 2013 Estimated Expenses $4,610,552

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Fiscal Year 2014Capital Improvement Plan (CIP)

Overview

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FY 2014 Proposed Capital Improvement Plan

• Total Proposed FY 2014 CIP budget is $39,831,802 across all funds.

• Proposed 2014 CIP projects were selected based on recommendations from staff and City Council.

• Capital projects have been grouped into major categories and several smaller sub-categories:

• Facilities - City Facilities, Community Centers, Parks/Recreation• Right-of-Ways – Lighting, Sidewalks, Streets, Traffic Signals• Utilities – Water Distribution, Water Plant, Sewer• General Projects – Technology, Economic Development, Engineering Services

• Proposed 2014 GO debt issuance for Capital Improvement Fund projects totals $8.3 million.

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•Facilities Projects – City Facilities

Description AmountCivic Center Boiler Building Renovations 120,000 Fire Station #2 Renovations 360,000 Police - Fire Headquarters Renovations 50,000 Civic Center Security Improvements 300,000 Facilities Capital Improvement Contingency 250,000 SUBTOTAL - CITY FACILITIES 1,080,000

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•Facilities Projects – Community Centers

Description AmountCrown Center Minor Projects 50,000 Animal Shelter Renovations 120,000 Chandler Center Study / Minor Improvements 250,000 Fleetwood-Jourdain Study / Minor Improvements 250,000 Levy Center Renovations 100,000 Ecology Center Renovations 100,000 SUBTOTAL - COMMUNITY CENTERS 870,000

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•Facilities Projects – Parks and Recreation

Description AmountNeighborhood Public Art Program 75,000 Lakefront - Lagoon Area Improvements 275,000 Baker Park Renovations 75,000 Lakefront - Dempster Street Boat Rack Installations 75,000 SUBTOTAL - PARKS AND RECREATION 500,000

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•Right-of-Way – Lighting, Sidewalks and Traffic Signals

Description AmountCity Works Sign, Signal, Street Light & Tree Inventory & Upgrade 250,000 SUBTOTAL - LIGHTING 250,000 Central Street Sidewalk - Eastwood to Hartrey Design 100,000 50 / 50 Sidewalk Replacement Program 250,000 SUBTOTAL - SIDEWALKS 350,000 CMAQ Chicago Avenue Signal Improvement Reimbursement 60,000 Dempster Signals Phase II & III and Construction Engineering 59,000 SUBTOTAL - TRAFFIC SIGNALS 119,000

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•Right-of-Way – StreetsDescription Amount

Street Resurfacing - CIP 2,325,000 Emerson/Ridge/Green Bay Intersection 150,000 Bridge Street Bridge Construction - McCormick to Brown 360,000 Bridge Rehab Isabella Phase II Design & Construction 150,000 Bridge Street Bridge Phase III - Construction Engineering 40,000 Neighborhood Traffic Calming & Pedestrian/Bike Accommodations 50,000 Pedestrian Safety, Pavement Marking, Streetlight Improvements 150,000 Davis Streetscape / Resurfacing / Bike Lane - Asbury - Dodge 300,000 Dodge Ave Protected Bike Lane - Howard to Church (if grant funded) 120,000 Sheridan Road Improvement Project (Emerson to North City Limits) 250,000 Sheridan Road Signal Upgrade Project (Main to Burnham) 100,000 Sheridan-Chicago Bike Path Phase I, II Engineering and Construction 37,458 Bike Plan Update 25,000 Isabella/Sheridan Rehabilitation Project (Wilmette Reimbursement) 280,000 ETHS/Dodge Ave Pedestrian Light Improvement 100,000 ETHS/Church St Bike Path 250,000 SUBTOTAL - STREETS 4,687,458

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•General Projects – Engineering Services

Description AmountEngineering Services 475,000 SUBTOTAL - GENERAL PROJECTS 475,000

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FY 2014 Proposed Capital Improvement Plan

2014 General Obligation Debt Funded Projects:

•SummaryCategory Sub-Category Amount

Facilities City Facilites 1,080,000$ Facilities Community Centers 870,000$ Facilities Parks and Recreation 500,000$ Facilities Total 2,450,000$ Right-of-Way Lighting 250,000$ Right-of-Way Sidewalks 350,000$ Right-of-Way Traffic Signals 119,000$ Right-of-Way Streets 4,687,458$ Right-of-Way Total 5,406,458$ General Projects Engineering Services 475,000$ General Projects Total 475,000$ Grand Total 8,331,458$

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FY 2014 Proposed Capital Improvement Plan

Tax Increment Financing (TIF) Funded Projects:

•Proposed 2014 TIF projects by category:

Description TIF Category AmountComprehensive Sign Package Washington Natl. Signage 125,000$ Fountain Square Reconstruction Study Washington Natl. Streets 300,000$ Davis Street Streetscape - Benson to Chicago - Repaving Washington Natl. Streets 100,000$ Sheridan-Chicago Bike Path Phase I, II, III Washington Natl. Streets 12,486$ Small Diameter Sewer Rehabilitation (various) Washington Natl. Sewer 185,000$ Howard Street - Target Access Drive Improvements Howard-Hartrey Streets 500,000$ TOTAL - TIF FUNDED PROJECTS 1,222,486$

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FY 2014 Proposed Capital Improvement Plan

Grant and Private Donation Funded Projects*:

•Facilities Grant Funded Projects:

* All projects are budgeted in Capital Improvement Fund

Description Category Sub-Category AmountMWRD Grant Projects Facilities City Facilities 850,000 Metra Station Heating Control Replacements Facilities City Facilities 10,000 Lakefront - Boat Ramp Renovations Facilities Parks & Rec 200,000 Lakefront - Lagoon Area Improvements Facilities Parks & Rec 400,000 Baker Park Facilities Parks & Rec 25,000 Lakefront - Clark Street Beach Bird Habitat Facilities Parks & Rec 173,000 Lakefront - Lagoon Area Improvements Facilities Parks & Rec 500,000 TOTAL 2,158,000

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FY 2014 Proposed Capital Improvement Plan

Grant and Private Donation Funded Projects*:

•Right-of-Way Grant Funded Projects:

* All projects are budgeted in Capital Improvement Fund

Description Category Sub-Category AmountRidge/Emerson/Green Bay Intersection Engineering Right-of-Way Streets 24,000 Ladd Arboretum Bike Path Renovations Right-of-Way Streets 88,000 Bike Plan Update Right-of-Way Streets 100,000 Sheridan Road / Chicago Avenue ITEP Grant Right-of-Way Streets 800,000 Dodge Avenue Protected Bike Lane (Howard to Church) Right-of-Way Streets 480,000 Bridge Street Bridge Construction (McCormick to Brown) Right-of-Way Streets 1,940,000 Sheridan-Chicago Bike Path Phase I, II, III Right-of-Way Streets 199,776 Safe Routes to School Improvements Right-of-Way Streets 249,862 Dempster Signals Phase II & III Right-of-Way Streets 51,000 TOTAL 3,932,638

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FY 2014 Proposed Capital Improvement Plan

Proposed 2014 CIP by Funding Source

Funding Source AmountMFT Fund 1,400,000E911 Fund 250,000CDBG Fund 410,800TIF Funds 1,222,486CIP Fund - New GO Debt 8,331,458CIP Fund - Carryover / Prior Debt 3,051,420CIP Fund - Grants / Donations 6,090,638Special Assessment Fund 500,000Parking Fund 5,180,000Water Fund 10,170,000Sewer Fund 3,225,000TOTAL 39,831,802

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Remaining Budget Discussion Schedule

Saturday, October 26, 20139 a.m. – 1 p.m.

Civic Center Parking LotCity Council Capital Tour

Tuesday, November 5, 20136:15 p.m.

Council ChambersCity Council Goal Setting

Monday, November 11, 20137 p.m.

Council Chambers

Public Hearing – Truth in TaxationPublic Hearing – FY 2014 Proposed Budget

Preliminary Tax Levy Estimate

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Remaining Budget Discussion Schedule

Monday, November 18, 20137 p.m.

Council ChambersCity Council Budget Discussion

Monday, November 25, 20137 p.m.

Council ChambersBudget Adoption

Monday, December 9, 20137 p.m.

Council Chambers

Tax Levy AdoptionTax Levy Abatement

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Questions?