HomeMy WebLinkAboutAgenda Report - April 1, 2015 I-01AGENDA ITEM
S : =;,°• CITY OF LODI
_1
COUNCIL COMMUNICATION
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AGENDA TITLE: Adopt Resolution Approving Fiscal Year 2014/15 Mid -year Budget Adjustments
MEETING DATE: April 1, 2015
PREPARED BY: Deputy City Manager
RECOMMENDED ACTION: Adopt resolution approving Fiscal Year 2014/15 mid -year budget
adjustments.
BACKGROUND INFORMATION: Staff is recommending that Council approve the addition of one
permanent Administrative Secretary in the Public Works Department
and one permanent Electrical Materials Technician in the Electric
Utility Department. Additionally, staff is recommending shifting appropriations in the Police Department
to address vehicle replacement, provide additional overtime funding in the Fire Department for operating
Engine One and increasing appropriations in Public Works for contracted engineering services. Finally,
staff is recommending additional appropriations in the Community Development Department related to
the Youth Outreach Worker position previously approved, additional appropriations in Parks, Recreation
and Cultural Services for funding of the Salas Park lighting project and increased appropriations in the
Electric Utility for purchased power.
General Fund:
Revenue estimates for the General Fund are about $1.5 million higher than projected at initial budget
adoption. As Council will recall, on August 6, 2014 the property tax revenue estimates were revised
upwards by $250,000 based upon communications received from the San Joaquin County Assessor.
Council adjusted the revenue estimates and appropriated these additional funds toward construction of
Fire Station 2. Estimated revenues are currently projected to be about $1.2 million above the revised
revenue estimates. Four key items account for the bulk of the change in estimated revenue: (1) stronger
sales tax collections result in a projected $554,000 increase in revenue; (2) increased engineering fees of
about $225,000 as a result of increased development, (3) increased Motor Vehicle In -Lieu fees of about
$123,000 as a result of increased activity and (4) increased SB90 Mandated Cost Reimbursements in the
amount of $80,000 from the State as a result of the Governor allocating one-time monies to reimburse
cities and counties for prior claims that had not been funded. Variances in a number of other accounts
make up the remainder of the difference in estimated revenue. Total General Fund estimated revenue is
$45,085,030.
The primary General Fund revenue sources are property taxes, sales taxes, PILOT, transfers from other
funds and Vehicle License Fees. Combined, these five revenue sources are expected to account for
approximately $35.1 million or about 78 percent of General Fund revenue. This percentage is consistent
with the prior year. Estimated revenue for these five accounts is about $686,000 higher than originally
budgeted for these accounts.
APPROVED:
SteoheK Sc wa au r, City Manager
General Fund department budgeted and estimated actual costs are shown in the table below.
Department
2014/15
Budget
2014/15
Estimate
Over(Under)
Budget
City Attorney
$493,700
$411,026
($82,674)
City Clerk
$628,110
$582,990
($45,120)
City Manager
$418,920
$392,580
($26,340)
Economic
Development
$488,280
$492,632
$4,352
Fire
$9,975,750
$9,977,552
$1,802
Internal Services
$3,372,810
$3,280,760
($92,050)
Non Departmental
$9,142,240
1 $9,248,150
$105,910
Police
$17,406,930
$17,003,390
($403,540)
Public Works
$1,941,900
$1,954,430
$12,530
Total
$43,868,640
$43,343,510
($525,130)
Total savings against budget is $525,130 and is attributed to a variety of items.
Salary and benefit savings amount to just under $800,000 and is primarily attributable to vacant
positions. Services and supplies are showing an overage of about $170,000 against budget. Key drivers
of this overage are increased utility costs of about $113,000 and increased professional services of about
$100,000. Variances in a number of other accounts make up the remainder of the difference in
estimated expenditures.
Within the General Fund, mid -year budget adjustments are addressing three significant issues. First,
staff is recommending moving $500,000 of salary and benefit savings within the Police Department to the
Vehicle Replacement fund. During the recession, as a budgetary balancing measure, contributions to the
Vehicle Replacement fund were reduced. As a result, there is insufficient funding in the replacement
fund to address the Police Department's replacement needs. With the recommended adjustment, the
Police Department is proposing to immediately replace 15 vehicles (10 detective vehicles and five patrol
vehicles). Second, staff is recommending an increase in Fire Department overtime funding in the amount
of $68,075 for staffing of Engine One, which has been browned out due to a lack of funding and staffing.
As Council will recall, Engine One was browned out during the recession as a cost savings measure and
has continued to be browned out based upon staffing availability and funding. Staff is recommending
that additional funding be provided to bring the engine back on-line more frequently for the balance of the
fiscal year. Finally, as a result of the upturn in development, Public Works engineering has contracted
out more inspection work than was initially anticipated in the original budget. Public Work anticipates
needing an additional $100,000 appropriation to cover the contracted services. Payments from the
developers will provide the funding for this cost.
Staff recommended adjustments are reflected in the expenditure estimates table above.
New Positions Recommended
Staff is recommending the addition of two new positions: an Electric Materials Technician for the Electric
Utility and an Administrative Secretary for Public Works.
Electric Utility is requesting the addition of one Electric Materials Technician to perform skilled
mechanical work in the testing, maintenance and repair of electric power system components and tools,
along with a variety of duties related to the procurement, receiving, stocking, storage, maintenance and
distribution of parts, tools and equipment. The Electric Utility operates a parts warehouse and currently
has one Electric Materials Technician position performing these duties. When the incumbent is away
from the warehouse on a planned or unplanned basis, staff from other divisions is required to cover the
warehouse duties, thereby impacting the efficiency and timeliness of completion of their normal duties. It
is necessary to provide a continued presence in the warehouse to ensure the proper support of the line
crews and troubleshooters and maintain the integrity of the inventory. The additional position will ensure
full coverage of the warehouse and allow for greater efficiency as materials could be picked and staged
for the crews to deploy quicker. Total annual cost for salary and benefits is $110,250. Funding for this
position has been included in the Electric Utility financial model.
Public Works is requesting an Administrative Secretary position to be located at the Municipal Services
Center. The Municipal Utility Services division has been without a full time Administrative Secretary
since 2011 as the result of a retirement. In the interim, duties had been filled on a part-time basis by
sharing the Administrative Secretary assigned to Community Development. With the increase in
development activity, the Community Development position is not able to dedicate the amount of time
needed to address the workload of the Municipal Utility Services division. The Municipal Utility Services
Administrative Secretary will directly supervise the two full-time clerks assigned to the division and be
tasked with establishing workflow, filing systems and general organization of the office. The new position
will work closely with the Administrative Secretary at City Hall to coordinate contracts and City Council
agenda items. Total annual cost for salary and benefits is $82,262. Funding for the position will be
provided by the Public Works utilities.
Community Development
Council approved the addition of a permanent Youth Outreach Worker on February 24, 2015. That
action included the necessary appropriations within the Community Development Block Grant fund, but
did not include the appropriation adjustments needed within the Community Development fund. Staff is
bringing forward the Community Development fund adjustments with this staff report.
Parks, Recreation and Community Services (PRCS)/Parks Capital Outlay
A component of the funding for the sports lighting project at Salas Park is a contribution from the PRCS
operating fund to the Parks Capital Outlay fund. Staff has incorporated this transfer in the mid -year
budgetary estimates and included the necessary appropriation adjustments herein.
Electric Utility
Total expenses are projected to exceed appropriations by $133,230 and will require an appropriation
adjustment. Purchased power is expected to be about $400,000 higher than initially budgeted due to
increased demand and costs associated with greenhouse gas compliance costs. Increased costs are
offset by increased power sales. A variety of other expense account variations net the total expense
overage down to $133,230.
Staff recommends approval of the two positions and adjustment of appropriations as noted.
FISCAL IMPACT: Addition of the two new positions will cost approximately $192,500 annually and is
funded through the utility accounts. Additional overtime funding for Engine One is funded by additional
revenues within the General Fund. Shifting funding for vehicle replacements within the Police
Department from Salary and Benefit savings does not affect net appropriations. Additional contracted
engineering costs are funded by developer payments.
Jordan Ayers
Deputy City Manager
JAfja
1. AA#
2. JV#
Please provide a description of the project, the total cost of the project, as well as justification for the
requested adjustment. If you need more space, use an additional sheet and attach to this form.
1. Shift salary and benefit saving to fund vehicle replacements for Police Department; 2. Provide additional overtime funding to
Fire Department to operate Engine One; 3. Provide additional appropriation for contracted engineering services in Public Works;
4. Provide appropriations within Community Development for the full time Youth Outreach Worker; 5. Provide appropriation for
PRCS contribution toward Salas Park lighting project; 6. Provide appropriation for increased purchased power costs.
If Council has authorized the appropriation adjustment, complete the following:
Meeting Date: 4/1/15 R s No: Attach copy of resolution to this form.
Department Head Signature:
Deputy City Manager/Internal Services Manager Date
Submit completed form to the Budget Division with any required documentation.
Final approval will be provided in electronic copy format.
TO:
Internal Services Dept. - Budget Division
3. FROM:
lJordan Ayers 15. DATE: 1 4/1/15
4. DEPARTMENT/DIVISION: City Manager
Please provide a description of the project, the total cost of the project, as well as justification for the
requested adjustment. If you need more space, use an additional sheet and attach to this form.
1. Shift salary and benefit saving to fund vehicle replacements for Police Department; 2. Provide additional overtime funding to
Fire Department to operate Engine One; 3. Provide additional appropriation for contracted engineering services in Public Works;
4. Provide appropriations within Community Development for the full time Youth Outreach Worker; 5. Provide appropriation for
PRCS contribution toward Salas Park lighting project; 6. Provide appropriation for increased purchased power costs.
If Council has authorized the appropriation adjustment, complete the following:
Meeting Date: 4/1/15 R s No: Attach copy of resolution to this form.
Department Head Signature:
Deputy City Manager/Internal Services Manager Date
Submit completed form to the Budget Division with any required documentation.
Final approval will be provided in electronic copy format.
FUND#
ORG. UNIT#
ACCOUNT#
ACCOUNT TITLE
AMOUNT
A.
SOURCE OF
1
1
100
10031004
71001
Regular Employee Sala
$
100,000.00
100 10032000 71001 Regular Employee Sala $
400,000.00
FINANCING
1
400
40000000
50001
Operating Transfers In
$
500,000.00
2
100
10095000
51031
Sales Tax
$
68,075.00
3
100
10050500
57500
Engineering Fees
$
100,000.00
4
100
10095000
71003
Part-time Sala
$
26,160.00
4
270
27000000
50001
Operating Transfers In
$
26,160.00
5
200
20070001
57702
Donations
$
37,500.00
5
6
432
43200000
50001
Operating Transfers In
$
37,500.00
500 50000000 58800 Domestic Residential $
133,230.00
B.
USE OF
1
1
100
10030001
76220
O e Ing Transfer Out
$
500,000.00
400 40099100 77040 Vehicles $
500,000.00
FINANCING
2
100
10041000
71002
Overtime
$
68,075.00
3
4
4
5
5
6
100
10050500
72450
Mise Professional Services
$
100,000.00
100 10095000 76220 Operating Transfers Out $
26,160.00
270 27080000 71101 Part Time Sala $
26,160.00
200 20070001 76220 Operating Transfers Out $
37,500.00
432 43299000 77020 Capital Projects $
37,500.00
500 50060500 72901 Generation $
133,230.00
Please provide a description of the project, the total cost of the project, as well as justification for the
requested adjustment. If you need more space, use an additional sheet and attach to this form.
1. Shift salary and benefit saving to fund vehicle replacements for Police Department; 2. Provide additional overtime funding to
Fire Department to operate Engine One; 3. Provide additional appropriation for contracted engineering services in Public Works;
4. Provide appropriations within Community Development for the full time Youth Outreach Worker; 5. Provide appropriation for
PRCS contribution toward Salas Park lighting project; 6. Provide appropriation for increased purchased power costs.
If Council has authorized the appropriation adjustment, complete the following:
Meeting Date: 4/1/15 R s No: Attach copy of resolution to this form.
Department Head Signature:
Deputy City Manager/Internal Services Manager Date
Submit completed form to the Budget Division with any required documentation.
Final approval will be provided in electronic copy format.
RESOLUTION NO. 2015-39
A RESOLUTION OF THE LODI CITY COUNCIL AMENDING THE CITY
OF LODI FINANCIAL PLAN AND BUDGET FOR THE FISCAL YEAR
BEGINNING JULY 1, 2014 AND ENDING JUNE 30, 2015
WHEREAS, the City Council adopted a balanced Financial Plan and Budget for Fiscal Year
2014/15 on June 4, 2014; and
WHEREAS, the adopted 2014/15 Financial Plan and Budget was prepared in accordance
with the City Council's goals, budget assumptions, and policies; and
WHEREAS, revisions to the adopted 2014/15 Financial Plan and Budget are necessary to
address additional revenues, operating changes, and expenditure estimates; and
WHEREAS, the Electric Utility Department requests the addition of one Electric Materials
Technician and the Public Works Department requests the addition of one Administrative Secretary.
NOW, THEREFORE, BE IT RESOLVED that the Lodi City Council does hereby revise the
adopted 2014/15 Financial Plan and Budget as follows:
1. Approve adding one Electrical Materials Technician to the Electric Utility Department.
2. Approve adding one Administrative Secretary to the Public Works Department.
3. Approve shifting appropriations from Salary and Benefit savings to Operating Transfers
Out in the amount of $500,000 within the Police Department and appropriating said funds
within the Vehicle and Equipment Replacement Fund.
4. Approve increasing Overtime funding in the amount of $68,075 within the
Fire Department to provide additional funding to operate Engine One.
5. Approve increasing Professional Services in the amount of $100,000 within the
Public Works Department to fund additional contracted engineering services.
6. Approve increasing appropriations in the amount of $26,160 within the
Community Development Fund associated with the Youth Outreach Worker.
7. Approve increasing Operating Transfers Out in the amount of $37,500 within the Parks,
Recreation and Cultural Services Fund to provide partial funding for the Salas Park
Lighting Replacement Project.
8. Approve increasing appropriations in the amount of $133,230 within the Electric Utility
Fund to provide for increased purchased power costs.
Dated: April 1, 2015
I hereby certify that Resolution No. 2015-39 as passed and adopted by the City Council of
the City of Lodi in a regular meeting held April 1, 2015, by the following votes:
AYES: COUNCIL MEMBERS — Chandler, Kuehne, Nakanishi, and Mayor Johnson
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — Mounce
ABSTAIN: COUNCIL MEMBERS — None
J NIFER FERRAIOLO
Cify Clerk
2015-39
1. AA#
2. JV#
Please provide a description of the project, the total cost of the project, as well as justification for the
requested adjustment If you need more space, use an additional sheet and attach to this form.
Shift salary and benefit saving to fund vehicle replacements for Police Department; 2. Provide additional overtime funding to
e Department to operate Engine One; 3. Provide additional appropriation for contracted engineering services in Public Worcs;
Provide appropriations within Community Development for the full time Youth Outreach Worker; 5. Provide appropriation for
CS contribution toward Sales Park lighting project; S. Provide appropriation for increased purchased power costs.
If Council has authorized the appropriation adjustment, complete the following:
Date: 4/1115 ft s NO: Attach copy of resolution to this form.
ant Head Signature:
,rte,, -,�L rypr�r .� r�n• �x
Deputy City ManagerAntemal Services Manager Date
Submit completed form to the Budget Division with any required documentation.
Final approval will be provided in electronic copy formal.
FUND#
ORG. UNIT#
ACCOUNT#
ACCOUNT TITLE
AMOUNT
A.
1
100
10031004
71001
R29ular Employee Sale
$
100,000.00
SOURCE OF
FINANCING
1
1
100
10032000
71001
Regular Employee Sala
$
400,000.00
400 40000000 50001 02erating Transfers In $
500,000.00
2
3
4
100
10095000
51031
Sales Tax
$
68.075.00
100 10050500 57500 Engineering Fees $
100000.00
100 10095000 71003 Part-time Sala $
26160.00
4
5
5
270
27000000
50001
O ting Transfers In
$
26160.00
200 20070001 57702 Donations $
37,500.00
432 43200000 50001 operating Transfers In $
37 500.00
6
500
50000000
58800
Domestic Residential
$
133,230.00
B.
1
100
10030001
76220
Operating Transfer Out
$
500,000.00
USE OF
1
400
40099100
77040
Vehicles
$
500 000.00
FINANCING
2
3
4
100
10041000
71002
Overtime
$
68.075.00
100 10050500 72450 Mlsc Professional Services $
100 000.00
100 10095000 76220 Operating; Transfers Out $
26160.00
4
5
270
27060000
71101
Part Time Sala
$
28160.00
200 20070001 76220 Operating Transfers Out $
37,500.00
5
432
43299000
77020
Capital Pro acts
$
37,500.00
6
500
50060500
72901
Generation
$
133.230.00
Please provide a description of the project, the total cost of the project, as well as justification for the
requested adjustment If you need more space, use an additional sheet and attach to this form.
Shift salary and benefit saving to fund vehicle replacements for Police Department; 2. Provide additional overtime funding to
e Department to operate Engine One; 3. Provide additional appropriation for contracted engineering services in Public Worcs;
Provide appropriations within Community Development for the full time Youth Outreach Worker; 5. Provide appropriation for
CS contribution toward Sales Park lighting project; S. Provide appropriation for increased purchased power costs.
If Council has authorized the appropriation adjustment, complete the following:
Date: 4/1115 ft s NO: Attach copy of resolution to this form.
ant Head Signature:
,rte,, -,�L rypr�r .� r�n• �x
Deputy City ManagerAntemal Services Manager Date
Submit completed form to the Budget Division with any required documentation.
Final approval will be provided in electronic copy formal.
X14/15 Mid -Year Budget
eview
City Council Meeting
April 1, 2015
[General Fund Overview
2
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15
2014-15
Est Actuals
Actuals
Actuals
Budget
Actuals
Variance
General Fund
Fund Balance
Beginning Fund Balance Unreserved
6,164,685
7,559,467
7,520,074
8,950,876
1,430,802
Revenues
41,380,988
43,428,188
43,825,560
45,085,030
1,259,470
Expenditures
39,986,206
42,036,779
43,868,640
43,343,510
(525,130)
Net Difference (Revenues Less Expenditures)
1,394,782
1,391,409
(43,080)
1,741,520
1,784,600
Fund Balance
Ending Fund Balance Unreserved
7,559,467
8,950,876
7,476,994
10,692,396
3,215,402
2
[Departmental Variances
Department
2014/15
Budget
2014/15
Estimate
Over(Under)
Budget
City Attorney
$493,700
$411,026
($82..674)
City Clerk
$628,110
$582,990
($45.,120)
City Manager
$418, 920
$392,580
($26, 340)
Economic Development
$488,280
$492,632
$4,352
Fire
$9,.975.,750
$9.,977.,552
$1,802
Internal Services
$3,372,810
$3,280,760
($92,050)
Non Departmental
$9,142,240
$9,248,150
$105,910
Police
$17.,406.,930
$17,003.390
($403.,540)
Public Works
$1,941,900
$1,954,430
$12,530
,Total
1$43,.868.,640
$43.,343.,510
($525,.130)1
[Water Utility
Water Utility Enterprise Fund
Cash Balance
Beginning Cash Balance
Revenues
Expenditures
Net Difference (Revenues Less Expenditures)
Cash Balance
Ending Cash Balance
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15 2014-15
Est Actuals
Actuals
Actuals
Budget Actuals
Variance
12,465,350 9,044,659 7,464,847 7,027,567 (437,280)
14,894,809
14,937,465
14,169,450
14,161,870
(7,580)
18,315,500
16,954,557
17,780,464
13,756,510
(4,023,954)
(3,420,691)
(2,017,092)
(3,611,014)
405,360
4,016,374
9,044,659 7,027,567 3,853,833 7,432,927 3,579,094
0
[Wastewater Utility
5
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15
2014-15
Est Actuals
Actuals
Actuals
Budget
Actuals
Variance
Wastewater Utility Enterprise Fund
Cash Balance
Beginning Cash Balance
12,513,936
13,695,513
12,226,580
14,249,392
2,022,812
Revenues
14,346,216
14,990,584
14,878,980
15,052,420
173,440
Expenditures
13,164,639
14,436,705
24,283,073
17,037,600
(7,245,473)
Net Difference (Revenues Less Expenditures)
1,181,577
553,879
(9,404,093)
(1,985,180)
7,418,913
Cash Balance
Ending Cash Balance
13,695,513
14,249,392
2,822,487
12,264,212
9,441,725
5
[Electric Utility
* Local cash, excluding NCPA General Operating Reserve (GOR)
0
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15
2014-15
Est Actuals
Actuals
Actuals
Budget
Actuals
Variance
Electric Utility Enterprise Fund
Cash Balance
Beginning Cash Balance *
2,143,190
6,636,200
6,351,191
5,929,528
(421,663)
Revenues
71,679,622
65,618,005
68,217,050
72,005,150
3,788,100
Expenditures
67,186,612
66,324,677
71,660,620
71,793,850
133,230
Net Difference (Revenues Less Expenditures)
4,493,010
(706,672)
(3,443,570)
211,300
3,654,870
Cash Balance
Ending Cash Balance *
6,636,200
5,929,528
2,907,621
6,140,828
3,233,207
* Local cash, excluding NCPA General Operating Reserve (GOR)
0
[Community Development
Community Development Fund
Fund Balance
Beginning Fund Balance Unreserved
Revenues
Expenditures
Net Difference (Revenues Less Expenditures)
Fund Balance
Ending Fund Balance Unreserved
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15 2014-15
Est Actuals
Actuals
Actuals
Budget Actuals
Variance
293,173
875,801
792,117
1,108,043
315,926
1,674,188
1,403,928
1,210,900
1,399,790
188,890
1,091,560
1,171,686
1,238,440
1,237,520
(920)
582,628
232,242
(27,540)
162,270
189,810
875,801 1,108,043 764,577 1,270,313 505,736
7
[Parks, Recreation & Cultural
Services
Parks, Recreation & Cultural Svcs Fund
Fund Balance
Beginning Fund Balance Unreserved
Revenues
Expenditures
Net Difference (Revenues Less Expenditures)
Fund Balance
Ending Fund Balance Unreserved
Audited
Audited
Estimated
Budget to
2012-13
2013-14
2014-15 2014-15
Est Actuals
Actuals
Actuals
Budget Actuals
Variance
(861,843)
(508,866)
(481,858)
(94,785)
387,073
5,579,622
5,781,633
5,855,840
5,653,690
(202,150)
5,226,645
5,367,552
5,801,370
5,559,000
(242,370)
352,977
414,081
54,470
94,690
40,220
(508,866) (94,785) (427,388) (95) 427,293
M
[Action Requested
Adopt resolution adding one Electrical
Materials Technician, one
Administrative Secretary and adjusting
appropriations
9
questions?