HomeMy WebLinkAboutAgenda Report - March 10, 1993 SMCITY'COUNCIL MEETING
March 10, 1993
BUDGET PRESENTATION FOR FINANCE DEPARTMENT
CC -21(b)
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MayorPennino opened the meeting and reminded the audience
of the following guidelines for public input at the "Town
Hall" meetings.
"Specifically, the public is invited to tell the City
Council:
1. What City services do you (the public) feel
could be reduced or eliminated?
2. What ideas do you have for making the City
more efficient?
3. What City services are you willing to pay
more for in order to maintain them?
4. What City services are you UNWILLING to see
cut, no matter what?"
Mayor Pennino informed the public of the "Town Hall"
Hotline phone number, 333-6896.
Finance Director Flynn presented an overview of the Finance
Department's organization and mission, goals, summaries and
statistics. Mr. Flynn also discussed the Department's
operating activities, budget reduction strategies and
objectives, and salary and benefits.
The following staff people were introduced by Mr. Flynn and
a few presented testimony during the presentation:
a) Vicky McAthie, Accounting Manager;
b) Joel Harris, Purchasing Agent;
c) Maxine Cadwallader, Revenue Manager;
d) Roy Todd, Data Processing Supervisor; and
e) Duane Meacham, Field Services Supervisor.
Following a lengthy discussion, the following person spoke
on several different occasions regarding the matter:
a) Frank Alegre, 2000 Edgewood Drive, Lodi.
Mayor Pennino announced that at the Shirtsleeve Session for
March 16, 1993 and the City Council meeting of March 17,
1993 the City Council would be discussing refuse rate
adjustments and urged the public to attend.
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FINANCE DEPARTMENT
MARCH, 1993
MEMORANDUM
March 5, 1993
TO: See Distribution
FROM: Dixon Flynn, Finance Director
SUBJECT; TOWN HALL MEETING - MARCH 10, 1993
The attached report was prepared by Finance Department staff to assist the public, City Council and staff
in describing Finance Department operations, budget and staffing history for the last five years, to include
a mission statement, goals, objectives and significant expenditures of the last two years.
The fomat used in this presentation is similar to the format used by many cities in their budget
presentation. While it is brief, the intent is to focus on essential services and costs.
Hopefully, the City Council and public will recognize the efforts of the Finance Department staff to
reduce and control operating costs and to improve the quality services. However, the focus of the Town
Hall Meetings is to not only identify what has been done to reduce cost and improve services, but to
identify what can be done to further reduce cost and balance the 1993-94 Budget. Accordingly, the
Finance Department has prepared recommendations for Council consideration which include:
* Maintaining the current hire freeze
* Structural changes in the Department organization and staffing
• Privitization of services
• Contracting for services
* Policy and procedural changes
I believe that the City of Lodi has a Finance Department of which it can be proud. For the most part
the employees of this Deparment have grown up, raised families and lived in Lodi for many years. We
share the same values and concerns about the City and the increasing costs of government. If given the
opportunity, we believe we can demonstrate that we are as competitive and service oriented as any private
enterprise or other public agency.
Distribution
City Council
City Manager
City Departments
Finance Department staff
Town Hal, Meeting
H. D. Flynn
Finance Director
PREFACE
TOWN HALL MEETLNGS
At the request of the City Council, Town Hall Meetings have been organized to assist the City
Council, the City Manager and the citizens of Lodi understand the services and service costs
provided by the City and to help establish a consensus to balance the 1993-94 Budget.
Accordingly, the Council directed that each Department present the following information at a
scheduled Town Hall Meeting:
* Organization chart
* Goals and objectives
* Operating costs and staffing changes over 5 years
* Recommended cost and staff reductions
* Revenue enhancement measures to be considered
The Meetings are organized and presented to allow for questions and answers from both' the City
Council and the public. These Meetings are to serve the following objectives:
* To assist in building consensus as to cost reduction and revenue enhancement
measures required to balance the 1993-94 Budget
• To focus budget development on community values and priorities
* To identify significant Department goals, objectives and performance measures
* To identify measures which may be taken to reduce operating costs, staffing
levels and capital projects
* To identify measures which may be taken by the City Council to enhance
revenues to balance the budget and to pay for new services and capital projects
This Report is organized into the following five sections. Each section is introduced by an
overview which describes its purpose, format, and content.
Section A
Introduction
Includes an Organization Chart, a Mission Statement, and budget statistics and summaries
pertaining to the Finance Department.
Section B
Operating Activities
Describes the Finance Department activities which form the basic organization units that provide
financial and support services. The format used to make this presentation is divided into five
sections:
* Description of the activity and the major programs conducted
* A summary of the operating costs over five years
* A summary of the personnel authorizations over five years
* A list and short description of the current objectives and significant costs
identified by City Council, City Manager or Finance Director.
* A list of workload factors to measure performance and resources
Section C
Financial Planning Strategies
Describes strategies to be considered to promote the sound financial health of the City and to
reduce Finance Department operating costs.
Section D
Salary and Benefits Table
Provides the combined and individual salary and benefits by position for the employees of the
Finance Department projected for Fiscal Year 1993-94.
s••
TABLE OF CONTENTS
PREFACE
Section A
INTRODUCTION
Department Organization
Mission, Goals, Summaries and Statistics
Section B
OPERATING ACTIVITIES
Administration
Accounting Operations
Revenue Operations
Field Services
Purchasing
Data Processing
Section C
BUDGET REDUCTION STRATEGIES AND OBJECTIVES
Hire Freeze
Structural Changes
Privatization of Ser -ices
Contracting for Sern::,s
Polices to reduce or eliminate waste
Policies to promote efficiency
Section D
SALARY AND BENEFITS TABLE
-
Section. A
INTRODUCTION
- Finance Department
IRevenue
Operations
disc Billing
Collections
i
i
Utility
Billing
i
Accounting
Operations
1
Finance
Director
1
—1 Administration I
Data
Processing
3
i
Purchasing
Field
Services
Parking
Enforcement
1
Collections
Meter Reading
1
li
-
MISSION STATEMENT
DEPARTMENT: Finance
FUND:
General Fund
- MISSION
The overall mission of the Finance Department is provide financial support and general support services to the citizens, customers and staff
- of Lodi by conducting the following activities:
• Administration (8% of activity)
• Accounting setviccs (18% of activity)
• Revenue management services (21% of activity)
• Field services (18% of activity)
• Purchasing services (13% of activity)
• Data orocessint services (13% of activity)
DEPARTMENT COSTS . 1980-39 1939-90 1990-91 1991-92 1992-93
Actual Actual Actual Actaal Budget
100 Personnel Services 1,116,805 1,298,388 1,549,015 1,647,089 1,622,145
200 Utilities & Communications 52,245 57,787 74,872 67,532 83,780
300 Supplies, Materials & Services I21,573 133,544 165,239 258,421 265,069
400 Depreciation
500 Equipment, Land & Structures 19,772 6,750 12,713 52,635 20,239
600 Special Payments 285 0 10,619 7,892 0
TOTAL 1,310,680 1,496,469 1,812,458 2,033,569 1,991,233
Growth 14% 21% 12% -2%
STAFFING SUMMARY
Administration 4.0 4.0 4.0 4.3 3.6
Accounting Division 6.5 6.5 7.5 7.0 7.0
Revenue Management Division 10.5 11.5 11.5 11.5 11.5
Field Services Division 10.0 10.0 10.0 10.0 10.0
Purchasing Division 4.0 5.0 5.0 5.0 5.0
Data Processing Division 4.0 5.0 6.0 5.0 5.0
TOTAL 39.0 42.0 44.0 42.8 42.1
Growth 8% 5% -3% -2%
DEPARTMENT GOALS
• CUSTOMER SERVICE FIRST
To promote and foster attitudes, policies and procedures which treat citizens, customers and the businesses of Lodi as valued
customers. (We care, We serve, and We give the best value for your dollar - Check us out)
' PERSONNEL RESOURCES
To promote, foster and implement policies and procedures which promotes the professional development and growth of employees as
the most valued resource of the City in providing services.
▪ FINANCIAL RESOURCES
To promote, foster and implement policies and procedures that: 1) ensure that the City's financial resources arc protected, reported
and accounted for in accordance with accepted accounting principles and practices; 2) ensure financial resources arc used in
accordance with public policy asset forth by the City Council; and 3) promote effective planning and budgeting.
• COST CONTROL.
To promote, foster and implement policies, procedures and standards that ensure that services provided arc the most cost effective
possible within the service standards and policies set forth by the City Council ural City Manager. The methods include:
prlvitization of commercial type activities; contracting for services when a competitive market exists; performance audits he an
independent audit firm; eliminating standards ani policies which ,ire not cost effective, and exploiting new technology.
BUDGET STATISTICS AND SUMMARIES
DEPARTMENT: Finance
PraP
FUND: General Fund
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BUDGET STATISTICS — FINANCE DEPARTMENT
Overtime Hours
Overtime Cost
1953-19 1919-90 1990-91 1991-92 1992-93
Actsal Ac teal Aetsal Actual Bade[
369 373 675
56,330 56,015 58.736
Operating cost per employee 333,61.7 S35,630 541,192 547,513 S47,298
Growth 6% 16% 15% —0%
Operating cost per czpita S27.28 530.40 536.01 S3&71 537.44
Growth 11% 18% 7% —3%
Average salary per employee S28,636 530,914 535,205 538,483 538,531
Growth 8% 14% 9% 0%
Salary per capita 523.25 526.38 S30.78 531.35 530.50
13% 17% 2% —3%
Growth
CPI—U (San Francisco) 120 126 132 138 142
Growth 5% 4% 5% 3%
Tax Revenues (Property and Sales; 57,88200 58,872,000 39,310,000 59,529,000 510,004,385
Growth 13% 5% 2% 5%
City Wide Statistics
General And Special Revenue Funds
City Revenues 322,317,100 521,526,400 522,454,0)0 524,987,600 530,127,800
City Expenditures 524,712900 525,764 300 526,142,711 328,206,000 $28,425,735
Enterprise Funds
City Revenues 532,110,700 535,589400 337,291,713 541,920,119 542,203,700
City Expenditures 326,349,600 528,792,100 331,748,400 535,399,497 334,626,900
Cash and Investments
(less PERS and restricted cash)
Tax Revenues Per Capita Lcss Sales Tax
528,274,000 526,413,000 520,847,367 320,837,872 518,000,000
Lodi S127.38 S124.65 5129.58 3125.41
Stockton 3165.99 5208.78 5187.99
Manteca 399.99 3116.76 3134.01
Galt 3125.43 5115.15 $141.99
Tracy 5125.46 3121.-R 5138.08
Section B
OPERATING ACTIVITIES
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY: Administrativc Division
FIJN1): General Fund
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ACTIVITY DESCRIPTION
The Administrative Division is responsible for the city's financial operations in accordance with establish fiscal policies to include
purchasing, data processing, and parking enforcement on designated streets and lots; providing City I lall reception and switchboard
services; providing central mailing and distribution services; and, caxdination of customer services. Activity goals include: t) quality
customer service; 2) financial planning, reporting and accounting; 3) protection of city's assets from unauthorized use or non-compliance
with public policy; and 4) quality support services. The major activities include:
• POLICIES AND STANDARDS. Developing, recommending and implementing financial planning, reporting and accounting
standards to ensure the City's resources are used in the most efficient and effective manner in accordance with public policy.
• ACCOUNTING AND BUDGETING. Coordinating preparation of the annual budgets; payment of the City's payroll and invoices;
maintaining the City's accounting records; preparing and issuing scheduled and periodic financial reports; coordinating annual and
special audits and reviews of the City's financial records, internal controls and operations; preparing cost allocation plans; and
projection of revenues and fund balances during budget preparation and execution.
• REVENUE MANAGEMENT. Bitting and collecting utility service payment's; business taxes and pet license fees, and other revenues
and receivables due the City managing the City's investment portfolio; and, developing and maintaining cost recovery programs.
• SUPPORT SERVICES. Reviewing, coordinating, and directing support services, policies, and programs as to purchasing, inventory
management, data processing, and programming; directing and coordinating City Ilan reception and switchboard services; directing
and coordinating City mail and distribution services.
ACTIVITY COSTS 191St -59 1919-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual BedaeI
100 Personnel Services 162,708 172,195 192,120 200,704 158,350
200 Utilities & Communications 1,491 1,445 1,' :7 2,172 3,500
300 Supplies,Materia. Xc Services 20,778 20,270 15,375 67,654 23,850
500 Equipment, Land c. Structures 275 740 1,605 21,883
600 Special Payments_ 265
TOTAL 185,537 ___—_-194.650 210,540 292 413 185,700
Growth 5% 8% 39% -36%
STAFFING SUMMARY
Finance Director 1 1 1 1 1
Assistant Finance Director 1 1 l 1 0
Department Secretary 1 1 1 I 1
City Hall Receptionist 1 1 1 1 1
Temporary Positions (ITE's) 0 0 (1 0.3 0-6
TOTAL 4 4 4 4.3 3.6
Growth 0% 0% 8% -16;
ACTIVITY OBJECTIVES
" 1992-94: Contract development of software specifications for software to replace older systems software (515,500)
* 1992-94: Prepare a City Purchasing Policy Manual and Information Systems Manual for City Council approval.
* 1992-94: Revise the Businese Tax Ordinance and recommend a new rate structure
* 1992-94: Identify new revenue sources to finance essential city services and capital projects
* 1992-94: Purchase Personal Computers and software to improve staff efficiency In Finance, Personnel and Administration.
(S29,000)
1992-94: Contract for sales tax audit (llinierlcttcr and De Llamas) (S16,0(0)
1992-94: Develop Department mission statement. goats, objectives amd activity description
41
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY: Administration (continued)
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WORKLOAD INDICATORS
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•
1911-19 1919-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual Budd
s Number of regular employees 35 38 40 39 38
Number of temporary employees 5 4 4 3.8 4.1
} Items of mail processed 116,800 114,700 116,800 120,000
w
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
Accounting Division
FUND:
General Fund
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ACTIVITY DESCRIPTION
The Accounting Division is responsible for the maintenance and control of the City financial records and books of original entry;
preparation, analysis and publication of all ftttancial reports required by the City, State and Federal governments; maintenance of records
on issued and outstanding debts; maintenance of cost accounting systems; maintenace of fixed asset records; preparation of payroll and
associated reports; and payment of invoices for materials, equipment :Ind services purchased by the City.
• ACCOUNTING AND REPORTING Prepare and distribute routine and periodic financial reports. (28% of activity)
• ANNUAL AUDIT. Assist City auditors in preparation of annual audit,prcpare and distribute the Combined Annual Financial
Report and coordinate response to the Management Letter issued by the City's auditors. (18% of activity)
• BUDGETING. Assist in preparation and management of City's annual expenditure budget, publication of the operating budget
and projection of fund balances, income statements and balance sheets (12% of activity)
• PAYROLL SERVICES. Provide payroll and reporting services for City employees. (14% of activity)
• ACCOUNTS PAYABLE SERVICES. Process vendor, supplier and contractor invoices in a timely and accurate manner as
prescribed by City policy and procedure (28% of activity)
ACTIVITY COSTS 19U-89 1989-90 1990-91 1991-92 1992-93
Actual Actual Actual Aclual Budget
100 Personnel Services 156,918 187,609 231,145 268,957 286,815
200 Utilities & Communications 3,140 3,205 3,699 3,860 4,230
300 Supplies, Materials & Services 6,963 9,587 22,295 13,443 21,430
500 Equipment, Land & Structures 1,936 2,068 3,548 1,581 2,500
600 Special Payments 0 0 0 0 0
TOTAL_ _168,957 202A70 260,687 287,841 __ 314, 7
Growth 20% 29% 10% 9%
STAFFING SUMMARY
Accounting Manager 1 1 1 1 1
Accountant 11 0 0 1 1 1
Senior Account Clerk 1 1 1 1 1
Account Clerk 3 4 4 4 4
Temporary Positions (FI E's)_ 1.5 ___ 0.5 0.5 0 0
TOTAL 6.5 6.5 7.5 7_ 7
Growlh 0% 15% —7% 036
ACTIVITY OBJECTIVES
" 1992-94: Imp:ement fixed asset accounting system
* 1992-94: Submit Combined Annual Financial Report (CAM) to the Government Finance Officer's Association for
evaluation
* 1992-94: Publish City Operating Budget (52.000)
" 1992-94: Develop Monthly Executive Report to summarize City's revenues, expenditures, personnel status, and financial
condition.
* 1992-94: Identify payroll, accounts payable and financial acmuntinl; systems requirements needed to increase staff
efficiency and pro'.ide essential financial in format i n.
* 1992-94: Establish contract services to microfiche payroll and accounting reports to he kept longer than 3 years (S3,5r3)
• 1992-94: Obtain systems software to improve communicauoa between central computer and PC terminals and to establish
automated fixed asset rnanat cmc:.t (S ;4.t:00)
FINANCIAL ADMINISTRATION
„,„ DEPARTMENT: Finance
ACTIVITY: Accounting Division (continued)
OAS
• WORKLOAD INDICATORS
Payroll checks issued
Accounts payable invoices paid
Supplemental budget requests processed
0. Number of Funds
General Journal Entries
• —
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1913-39 1939-90 1990-91 1991-92 1992 93
Actual Acta./ Aches; Acts', Bedset
13,928 13,055 14,225 15,180 16,180
11,133 11,164 11,596 11,867 12,167
169 138 195 164 160
58 56 60 66 66
1,315 1,727 1,834 1,486 1,500
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
Revenue Division
FUND:
General Fund
ACTIVITY DESCRIPTION
The Revenue Division is responsible for the collection and custody of City funds, investment of idle funds, maintaining customer relations
with the City's banks, sale of Dial—A—Ride tickets; utility billing for electric, water, se•.. _, and garbage; customer services and
information for utility customers; business license and pct license administration and tax collection; and management of impress funds.
▪ BILLING AND PAYMENT COLLECTION. Prepare, issue, collect and reconcile utility bill for electric, water, sewer bad garbage
customers of the City, prepare, issue and collect miscellaneous bills; and reconcile receivables. (63% of activity)
• BUSINESS LICENSE AND PET LICENSE ADMINISTRATION AND COLLECTION. Prepare, distribute, enforce and collect
business license ordinance and taxes. Issue annual pct licenses to.pet owners. (9% of activity)
• MANAGING CITY'S INVESTMENT PORTFOLIO. Invest and report to the City Council on the investment of the City's excess
cash in accordance with the investment policies approved by the City Council. (4% of activity)
• CUSTOMER SERVICES AND INFORMATION FOR,UI-ILI Y CUSTOMERS. Process turn—ons and ter-nina!-"ns; and, respond
to customer inquiries regarding city utilities. (18% of activity)
' BUDGETING. Prepare annual revenue projections for the City budget and fund balance projections; track revenues received; and
prepare cash flow reports (6% of activity)
ACTIVITY COSTS 1911s-89 1989-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual Budget
100 Personnel Services 266,774 299,419 334,4.,5 357,597 343,900
200 Utilities & Communications 40,570 42,353 57,045 49,742 62,S00
300 Supplies, Materials & Services 12,170 21,949 25,585 39,629 46,881
500 Equipment, Land & Structures 4235 459 1,883 29,171 15,225
600 Special Payments 108
TOTAL 323749 363210 418,969 4762"36- 468,806
Growth = 12% 15% 14% —2%
STAFFING SUMMARY
Revenue Manager 0 0 0 0 1
Revenue/Collection Technician 1 1 1 1 1
Senior Account Clerk 1 1 1 1 1
Account Clerk 5 7 7 7 6
Temporary Positions (FTE's) 3.5 2.5 2.5 2.5 2.5
TOTAL 10.5 11.5 11.5 113 11.5
Growth 10% 0% 0% 0%
ACTIVITY OBJECTIVES
* 1992-94: Update business license tax ordinance and rewmmend a tax structure using gross receipts.
• 1992-94: Prepare revenue projections for annual budget
•
1992-94: Implement contract parking ticket collection system and identify and select qualified contractor
• 1992-94: Identify an automated cashiering system for replacement of existing system
• 1992-94: Develop, recommend and implement policies to improve utility billing system, reduce costs and to :mprov"c
customer relations:
• Summary billing
' Five year billing and consumption history by customer by account
' Refund customer deposits who have: establish good credit history with the Cay.
' Evaluate benefits and costs to prwuiztng garbage billing amd use of pay stations to receive payments
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
oya
ACTIVITY:
Revenue Division (continued) ,
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.:..,�.ct..• c.;;:::�:.}.rye
MM. 19U—S9 1989-90 1990-91 1991-92 1992-93
WORKLOAD INDICATORS
... Utility bills issued
Utility customer starts and stops
Accounts receivable bills issued
Business Licenses Issued
Pet Licenses Issued
> ' Number of Utility Customers
Actual Actual Actual Actual Budget
260,913 266,879 271,669 273,434 275,322
12,804 13,188 13,452 12,722 12,425
900
3,986 4,105 4,103 4,139 4,150
4,003 4,018 4,020 4,300 4,500
21,691 22,260 22,650 22,739 22,907
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
Field Services Division
ACTIVITY DESCRIPTION
FUND: General Fund
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The Field Services Division is responsible for reading the city's electric and water meter; service turn—ons and turn—offs; parking
enforcement in designated paricing districts; notifying utility customers of deliquent accounts; 'dent ding theft of electricity and water;
delivering utility bills to Post Office; and responding to customer compl'ints on utility bills.
• METER READING. Rcad city electric and water meters and report meter reads to utility billing staff. (50% of activity)
• UTTLITY TURN—ONSTTURN—OFFS. Connect and disconnect customers based on applications for service, termination of sersice
or for deliquent accounts. (20% of activity)
• CUSTOMER SERVICES. Assist customers turned—off for deliquent bills and other complaints regarding utility services•,
authorizing extensions on payment of deliquent bills; determining accounts to be sealed for non—payment; and, collection of
deliquent bills. (10% of activity)
• PARKING ENFORCEMENT. Enforce City's parking ordinances in designated districts (cloy:mown, PCP, schools). (20% -of activity)
ACTIVITY COSTS 1981-89 1989-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual Bsdsd
100 Personnel Services 264.116 283,92.8 320,362 345,171 348,665
200 Utilities & Communications 2,113 2,271 2,563 2,76I 2,790
300 Supplies, Materials & Services 13,409 23,386 23,643 32,926 45,495
500 Equipment, Land & Structures 818
600 Special Payments
TOTAL _ __ 2130,456 309 585 3.16 568 380,859 396,950
Growth 10% 12% 10% 4%
STAFFING SUMMARY
Field Services Supervisor 1 1 1 1 1
Meter Reader 4 4 4 4 4
Account Collectors 2 2 2 2 2
Parking Enforcement Assistants 2 2 2 2 2
Temporary Positions (FI'E's) 1 1 1 1 1
TOTAL 10 111 10 10 10
Growth 0% 0% 0% 0%
ACTIVITY OBJECTIVES
• 1992-94: Work with Electric Utility Department to develop energy/water thea control program
• 1992-94: Work with Community Development to develop a city—wide building code for placement of electric and water
meters to improve efficiency in meter reading
• 1992-94: Explore new meter reading technology to improve staff efficiency and reduce Ling term costs
* 1992-94: Evaluate contracting for meter reading services
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
"*- ACTIVITY: Field Services Division (conttaued)
— - - rk..,-;,,b,..:wrykykvwv40.51g*ww..9wrN;mvomwtk4tiVOOP' 2
•:"?;y4,44.• ••• 4r,,• • • '
,„— 1922-19 1909 —90 1990-91 1991-92 1992-93
WORKLOAD INDICATORS Actual Actual Actsal AC111111 11•401
Turn —onsaum—offs 12,804 13,188 13,452 12,722 13,425
Seal for Non—Payment 985 824 778 936 963
Number of Electric Meters 21,691 22,260 22,650 22,739 22,800
Number of Water Meters 430 750 801
Persons Referred to Assistance Services 750 1,200
Vehicle miles 85,464
Deliquent Notices 14,486 16,124 15,321 15,939 16,404
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
.y„
Purchasing Division
ACTIVITY DESCRIPTION
FUND:
General Fund -
.»ai.'�,;,`dA�:':�itii;k�{...,��,C:i�v:,^...�'�f ,.m:s.Y.`.:.�'d:�'-Y::.': �-Cai�.'f .. .,:*'fps•:.f�: >�S.�.y
•
v+„ -'Q`�t}V:.�.,J•:::::,.�..e
The Purchasing Division is responsible for providing centralized support services in the procurement of supplies, equipment and material
as provided in City ordinances and othcr public policy, the warehousing and distribution of selected supplies, material and equipment;
disposal of surplus supplies, materia: and equipment; and maintaining good working relations with city vendors and suppliers.
• PROCUREMENT SERVICES. Manage the research, sourcing, bidding and procurement of supplies, material and equipment as
requested by City departments in accordance with public policy in order to obtain the best value for cost to thc City. (65% of activity)
• WAREHOUSING AND DISTRIBUTION SERVICES. Store, maintain and distribute office supplies, janitorial supplies, electric
department material and electric department equipment; receive, inspect and distribute supplies, maicrial and equipment ordered by
the Purchasing Division. (20% of activity)
• DISPOSAL OF SURPLUS MATERIAL, EQUIPMENT AND SUPPLIES. Coordinate the disposal of surplus property in
accordance with public policy to obtain the best return for the City through competitive sales. (5% of activ.,;y)
• ESTABLISH AND MAINTAIN VENDOR/SUPPLIER RELATIONS. Maintain effective working relations with the Lodi
business community and other competitive vendors to ensure the best values for thc cost; maintain listing of qualified, competitive
suppliers and service contractors by supply or service class; and, negotiate terms favorable to the City. (I0% of activity)
ACTIVITY COSTS 1955-59 1959-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual Budget
100 Personnel Services 130,701 182,431 200,061 216,994 223,185
200 Utilities & Communications 4,295 7,607 8,919 8,147 9,610
300 Supplies, Materials & Services 19,020 18,636 22,019 25,589 33,598
500 Equipment, Land & Structures 9,980 1,937 3,8'[5 2,514
o00 Special Payments ____ __
___
TOTAL — _ _ _ 163,996_ _ 210.611_—_ 2:3,824 250,730 268907
Growth 28% 11% 7% 7%
STAFFING SUMMARY
Purchasing Officer
Buyer
Purchasing Assistant
Buycr/Scnior Storekeeper
Storekeeper
TOTAL
Growth
ACTIVITY OBJECTIVES
1 1 1 1 1
1 1 1 1 1
0 1 1 1 1
1 1 1 1 1
1 1 1 1 1
4 5 5 5 5
* 1992-94: Develop a Purchasing Policy and Procedures Manual for review and adoption by City Council.
* 1992-94: Contract with consultant to evalua,c alternative purchasing practices: 1) contracting with other agencies for
purchasing services; and, 2) contracting with other agencies or private businesses for warehouse and delivery
services. (5200)0)
* 1)92-94: Evaluate the use of a cooperative purchasing arrangement with other local agencies to lower price and
administrative cost of purchasing.
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
Purchasing Division (continued)
yrpi:: Sl.s% n:.'''jr; 511.''.. 6 ' :��;•t- ; ,..-- •
WORKLOAD INDICATORS
Purchase Orders issued
Requisitions received
Equipment items in inventory
Issues
Blanket Purchase Orders
Vehicle miles on delivery vehicle
19110 59
Actual
r."c•'o1's<:X'C%u::-,i:!/.ir. M!,',11:744 -r w,; ��y� ,U • - a : ys,
fir.
19119-90 1990-91 1991-92 1992 '1
Actual Actual Actual Budget
FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
ACTIVITY:
Data Processing Division
ACTIVITY DESCRIPTION
FHND:
0.
General Fund
rF- n.,. ��. �; �:. .a:- IWinw a .iv`}." , „ :Yu,.4i^. �v 4?0�
The Data Processing Division is responsible for operation and maintenance of the Finance Department's central computer
and Police Department's sub—system; maintaining application approved by the Finance Director, and assisting other departments
on a time available basis with computer programs and systems maintenance.
• CENTRAL COMPUTER OPERATION AND MAINTENANCE. Maintain and operate IBM AS 400 and AS 400 sub—system
computer including peripheral equipment and applications software of the Finance, Police and Fire Departments, including contract
maintenance services. User support limited to specific approval of Finance Director on a case by case basis. (20% of activity)
• SOFTWARE MAINTENANCE. Maintain and operate software approved by :he Finance Director for the Finance. l'olice and Fire
Departments; and make programming changes to systems sott.Jare as needed within available resources. (50% of activity)
• OFFICE PRODUCTS SUPPORT. Provide City departments with access, support and training in the use of office products software
and query capability on a time available basis. (5% of activity)
• SOFTWARE SYSTEMS DEVELOPMENT. Within the resources authorized, enhance, design and implement software and systems to
meet user needs as authorized by the Finance Director. Contracting for major software changes and purchase of "canned" programs is
preferred. (25% of activity)
ACTIVITY COSTS 1955-59 1959-90 1990-91 1991-92 1992-93
Actual Actual Actual Actual Budget
100 Personnel Services 135,588 172,776 270,871 257,666 261,230
200 Utilities & Communications 636 905 1,206 851 850
300 Supplies, Materials & Services 49,233 39,716 66,931 86,964 93,815
500 Equipment, Land & Structures 2,528 1,546 1,852
600 Special Payments
TOTAL 1871985 214,943 340,860 345_,481______ __35_ f895
Growth 14% 595f 1% 3%
STAFFING SUMMARY
Data Processing Manager 1 1 1 1 1
Data Processing Operations Specialist 1 1 1 1 1
Data Processing Programmer/Analyst 1 1 2 1 1
Senior Programmer Analyst 1 - 2 2 2 2
------- ------------ -------------- ----------
4
TOTAL 5 — — — 6 5 5
Growth 25% 20% —17% 0`76
ACTIVITY OBJECTIVES
• 1992-94: Automated meter reading system installed (545.000)
• 1992-94: Develop a "Summary Bill" for customers with multiple accounts.
* 1992-94: Modify currcnt utility pilling software to allow 2 years of billing and consumptions history for Billing Section
1992-94: Design and implement new utility hill
* 1992-94: With Accounting Division develop and implement a payroll budget system to track pay, benefits and hours
worked of each employee.
• 1992-94: With the Revenue Division develop and implement an automated cashier and miscellaneous accounts receivable
system at a cost of S15,000.
* 1992-94: With contractor support, seek kids for following "canned" systems software :utility pilling; accounting; budgeting;
cash register operations; accounts receivable; fixed asuas;property management; and, accounts payable. (S300,000)
* 1992-94: Establish specifications, seek bids and implement Public Safety (Police and Fire) dispatch and records
management. (Special Allocatici: S150,(Ki0)
r FINANCIAL ADMINISTRATION
DEPARTMENT: Finance
Pe ACTIVITY: Data Processing Division (continued)
1913-19 1919-90 1990-91 1991-92 1992-93
WORKLOAD INDICATORS Actual Actual Actual Actual Bodge
Work stations supported
Computer Users
Major software systems maintained
Utility Billing
Payroll
General Accounting
Business License
Accounts Payable
Police/Fire CAD/Records
Building Dept Management
Major software systems implemented
Police/Fire CAD/Records
Building Dept Management
40 68 77 100 131
234
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1
1 1 1 1 1
Section C
BUDGET REDUCTION STRATEGIES _
BUDGET REDUCTION STRATEGIES AND OBJECTIVES
BACKGROUND.
Given the economic condition of the State and recent press statements from the Legislature, State
Controller, State Treasurer and Governor, it appears that Lodi will be forced to reduce its
budget for the second time in as many years. Staff estimates the budget cuts to around $1.5
million or 5% or current revenues. Accordingly, the City Council and staff have begun to
develop strategies and options to balance the 1993-94 Budget. These include the elimination or
reduction of services, pay freezes, and revenue enhancement measures.
In 1992, the City Manager directed each Department to develop a list of budget reductions that
could be used to balance the City budget if the State cuts City funding. The recommended cuts
included a wide range of measures that could be adopted on an emergency basis from minor to
major changes in services, to tighter cost control policies, to revenue enhancement measures.
The strategies being considered to balance the 1993-94 budget include the following options:
* Privatization of services
* Contracting services when there is a competitive market
* Adopting and revising policies to eliminate waste, abuse, bureaucratic red tape
and unrealistic service standards
* Adopting policies and standards that promote efficient and effective operations
* Reducing or eliminating services
* Pay freezes
* Hire freezes
* Reduction in operating costs for supplies, material and services
* Deferring capital projects
* Revenue enhancement measures
FINANCE DEPARTMENT
In the last two years the Finance Department has reduced its authorized staff by two full time
positions at a savings of approximately $115,000 per year and reduced staffing by two additional
positions under the City's hire freeze policy. Total annual compensation savings to the City is
approximately $200,000 per year. Overall, the Finance Department has reduced operating cost
by 2% from the 1991-92 budget level of $2,034,000 for a net savings of $40,000 after approved
pay raises and one-time investment costs to improve staff efficiency.
In addition to these savings, the City Manager and City Council may wish to further reduce the
cost of the Finance Department by electing one or more of the options described below.
However, further reductions in staff and operating expense could significantly impact this
Departments ability to provide services at current levels.
Ilire Freeze
Parking Enforcement Assistant
Eliminate position currently vacated in the parking enforcement program which would
reduce but not eliminate the parking enforcement program.
Savings: 535.300 per year gross (does not factor in the loss Ci? revenue from fines)
Programmer/Analyst
Eliminate position currently vacated in the Data Processing Division and reduce but not
eliminate Departments ability to maintain system programs and respond to information
requests.
Savings: $44,800 per year gross (does not factor in greater cost to City should systems
fail or Department can not respond timely to mandated systems changes)
Structural Changes
Finance Director's Position
Eliminate the Finance Director's position and combine the Finance Department,
Personnel Department, Risk Management Office and Dial -A -Ride Program into one
Department under the Assistant City Manager with the title: "Director of General
Services".
Savings: $85,000 per year plus.
Parking Enforcement Assistants
Eliminate the Parking Enforcement Program and shift responsibility for parking
enforcement in part or whole to the Police Department within current staffing levels of
the Police Department.
Savings: Up to $80,000 per year gross. (does not factor in loss of revenues from fines
due to the lower priority this program would have in the Police Department)
Privatization of Services
Garbage Billing
The City's garbage and waste disposal services are privatized with :he exception of the
billing service. Accordingly, the City Council could direct that the waste disposal
franchise be re -negotiated to shift the responsibility to California Waste Disposal.
Savings: To be determined based on cost analysis. (should prove that the City is more
cost effective than a private company)
Contracting for Services
Development and maintenance of systems software
Purchase software from software companies that develop and maintain "canned financial
software systems" for city finance operations. Lodi recently purchased a "public safety
software package" under this concept for Police/Fire computer aided dispatch and records
management.
Savings: Requires a cost analysis to determine if savings are possible.
Contract meter rearing
Contract meter reading with other utilities (PG&E) or a private contractor or contract to.
read meters of other utilities.
Savings: Requires cost analysis to determine if savings or revenues are possible.
Contract purchasing services
Option 1. Seek bids from other public agencies (San Joaquin County, Cities of
Stockton, Tracy, Sacramento, etc) for purchasing services.
Savings: Savings Iimited to scope of contract and bids submitted by other agencies.
Option 2. Seek bids from local office supply stores to maintain, stock and deliver
certain office supplies to City.
Savings: To be determined based on scope of contract, bids received, City purchasing
policy and reduction of workload for City personnel.
Option 3. Seek bids from local contractors and other utilities to purchase, stock and
deliver items maintained in inventory by the Finance Department or require Electric
Utility to maintain their inventories without additional personnel resources.
Savings: To be determined based on scope of contract, bids received and reduction of
workload for City personnel. (could impact City's ability to react timely to emergency
needs of Electric Department)
Contract Out Data Processing Services
Option 1. Seek bids from contractors to operate City's Data Processing services.
Savings: To be determined based on scope of contract, bids received and reduction of
workload for City personnel. (could impact City's ability to react timely to emergencies
in the Police and Fire Department)
Adopt policies to eliminate/reduce perceived or real waste, abuse, bureaucracy, and
unrealistic service standards
(1) Change existing policies or procedures that may be perceived as waste, abuse.
unnecessary bureaucracy and unrealistic standards. (2) Adopt policies and practices to
reassure public that the City Council aggressively seeks to eliminate waste, abuse,
unnecessary bureaucracy and unrealistic standards.
Option 1. Contract with outside consultant for management and performance audits.
Savings: There may be no savings; however, these audits should: (1) assure the public
that the City Council is taking aggressive action to eliminate waste, abuse, inefficiency,
unnecessary bureaucracy and unrealistic standards in the Finance Department; and (2)
identify what efforts and new policies arc needed to improve finance department services
and reduce costs.
Option 2. Customer service - utility billing. Adopt policy to allow City customers to
sign up for utility services by phone.
Savings: No savings to City but should save customers time and cost when establishing
a new account.
Option 3. Overtime pay. Adopt policy to establish more restrictive standards for
payment of overtime and accumulated "comp time".
Savings: The cost of overtime and "comp time" is between $700,000 and $800,000 per
year of which $6,000 to $8,000 can be attributed to Finance Department personnel. A
more restrictive policy to define overtime and payment of "comp time" could reduce this
expense.
Adopting policies and standards to promote efficient and effective operations
Options 1. Privatization. The City Council could adopt a policy to require commercial
type services conducted by the city to compete with the private sector on a recurring
basis (once a year, once every five years, etc.) to determine who is the most cost
effective and award contract accordingly.
Savings: To be determined based on cost study, bids received, and coF: analysis.
Would require the cost of a consultant to conduct study, evaluate bids and insure an even
playing field. In those instances when city staff is the most cos. effective, the consultant
cost is the cost of assuring the public that they are getting the best value for their money.
Option 2. Contracting for services. The City Council could adopt a policy to require
City staff to identify services performed by staff for which there is a competitive service
market and then on a recurring basis require staff to compete with the public sector for
the job.
Savings: To be determined on bids received and cost analysis. Would require a
consultant to conduct study and evaluate bids to assure an even playing field. In those
instances when the City staff is the most cost effective, the consultant cost should be
written off as the cost of assuring the public that the City provides the best service for
the cost.
Options 3. Budget policies. The City Council could adopt formal financial planning and
budget policies such as:
* Organization of the budget; purpose, objectives, format, and standards
* Revenue management policies
Fees for services and commodities
Economic development
Tax measures
Arbitrage
* Revenue distribution policies
" Investment policies
Capital financin2, and debt management policies
"
Capital im^rove ns;: -•t management
policies
* Cost containment policies
Employee compensation (overtime, benefits, productivity, market)
Growth of staff and use of temporary employees
Productivity (standards, practices, technology and audits)
Privatization (commercial type activities)
Contracting for services (services and professional)
* Out of budget cycle appropriations
Savings: Long term savings by providing focus on management of City resources and
to assure the public that the City has polices and practices that promote cost effective
services and identifies and eliminates waste.
Section D
SALARY AND BENEFITS TABLE
PAYROLL BUDGET 1993-94
OCCSIP/,TION
ANNUAL14054111.0 B1-7L+)t1CLY _-- ~-- FLEX
SA.ART SALARY SALARY ALLOWANCES MEDICAL SIY.N0 WC 141010611 1E11 DEP COMP Lire INS UI44MIt.OY LTD 1.461
101 101l01 _ 101-110 112-114,129 _--117 111 113 121 13)1137 124 121126G6L144.4499
M'MIN15110ATION
1 ACCIH 747(1E111 24.04744 2141.6, 92567 4,72114 170.34 000 1,66691 6)160 13.11 43.2. 1!0.14 111444
211\61.4 E 0111F.C104' 10,1314 4,944* 2.4211 1.4411S 107.60 29670 10043 6,547,01 0.40 4724 77.14 :16.70 60,044 SS
1 :*PAR I3O.NT IF CAE T.011 26,74164 112047 1,033: 491124 001 11171 ODD 5,11211 Mtn 34.14 1476 11171 .__ 16.7762:4
110.1044 1,179 04 4:5610 3,14315 14,7519 1410 15074 160.) 10/46,96 1.1.17 /9440 11119 55014 110.16740
ACCOUNTING DIVISION
1 AC[1'll'NT❑E1K :4.64'1,44 $005.62 921 b! 4,+11:1 119.34 OM 16669) 11360 5116 179 10134 111414
A(71H '.(11.61:
24,(6744 2,04362 4;5.67 1,1772' 611.31 0.00 1/66.311 61100 Sf.14 11.10 12014 14,063.1
2 \,1111 \11011 kA\A(ER 14,011.01 4,01464 7:6'9.::215$1.44:6,271
.44}2! 91261 571476' 14101 73071 74647) 000 16046 6172 31364 51,34114
1.{,'(114'.\'717 FRN :1.(61.44 2.0406: :f 6'' 191.:1 l)1'' 11011 000 1,164.91 0.46110 SSL 11:1 1$1.111 10,9)444
4 A('1'(H MANT.II' 40,3:311 761014 I.7S10 7111 510(10 19/61 3/112 310161 040 I60,N 114 5976) 33,23671
s
4(_(1( \htkM1 44!6744 27445.62 01167 1911.224 14:6 12364 OOD 1414,9) OIIW SS14 31.29 15.14 11/6414
6 V:\IUM 6(107 431'.1.434 26,562* 365114 144:163 /01126 11211 064 51331 6,764 351 _1413 15241 _ (1,114)6
:11,17161 17,3:1.11 6,14.76 1,74:71 10,41140 74.31 1.01617 1,1144 10,6!63) 4,91.14 19:6 77150 1,07617 _213 0164
41' '.1'N16' 7)1VISION
3 .11');R \1(1}4,• 1 21.64431 1+1014 934 4;4321 117.47 11067 1,31419 14622 1311 1704 13747 3301301
114/\1\t -M\034(1-4• 14914:4 1.7(241 1.14'01 1,14164 4,72314 17460 OW 31:110 31 010 16046 4110 17467 44,9(10'
: .01,1)t .7371-N3' 12.14344 311916 153,1 4911:4 11097 121.61 1,19742 5294 3036 1445 13097 31,49.*
1 61- 'I„41.U101'0T CS FMK 16,56246 I,211 Si 193.'145 4937.24 3410 77203 2044 3,6:631 67704 5116 1411 13241 16.13114
: 34(1141'74;,1.7,3447 ;4,16744 2,09062 92367 1,,'0114 130.11 7436* 346693 11944 1116 4120 12014 11,07961
1 a71)L:07(1111K' ..71 10 111916 16061 491124 171.4 12441 1,22121 11610 1136 2914 11761 331419)1
4 A11)1 \1(1 4111.' 2119144 111916 45167 4,91124 170.97 12111 5,3970: 129.4 3114 2465 11007 11.431.*
5 \('(1)1'\1(111(0' 24,4996 141014 9044 3124 1400 11747 146? 5,1019 114904 1114 1051 11747 29,9.461
6 ACCOU14111ER) 24.10744 1,601 6: 92347 4,91124 1410 1.7436 1149 116691 61160 5114 11.29 17414 11,71151
2X14 014 10,64* 1,59114 1.4104 16,9431 1440 1.11611 215,117 12,17610 9301.53 00172 :4 I66
16 LI1� 16.1217
30'1.)) 51' R V I(E S DIVISION
1 .0(`.Tri'6D(T.0I LC1(,R 2',0"706 2.41143 1,119.12 4,94)24 41646 404 4.19142 741.51 51.111 141 14049 4437654
: \64- 71.0 4E26.14 2'.71172 2.534 41 1!6504 1410 191124 41101 0740 1,49147 70441 3131 1601 1156 31669
164511.001.0714 1771172 2.10431 106564 194 491124 13300 141112 30147 701(2 3111 1601 I* 16 %A* II
1 PAHA INGENI(4(111:s 7 ASSISTANT 25.::316 2.14176 970.0) 37,3A 441124 145: OW 1413.14 612.4 3331 1219 12611 13,10111
: 11 ID SFR l 47E7)SC7ERVI1100 559.40 2,044* 3.705.73 1.14172 5097.40 39463 4.10 3,14244 064 140.44 6477 3714 4656755
1 AC1.01.'OIS410343706 29!147110 1.12171 LIN 11 10174 41666 0(0 4,14)42 43914 31.36 5711 34149 16,94059
: 10' 11 R REEAIY 0 22.70 72 2.500 II 1,061.4 1.000 4.111:4 4154 40142 1'6447 060 SS 11 1601 11116 17.,0229
1P•01/0IN0 F NF ON, 3.SIFS I ASS(STA.\ 1 11.2:531 1.30176 97403 M.04 491724 47112 010 1,63111 6854 3114 122"4 1A II 55.284.1'
150'716401.0740' 27.(0171 21911 116161 162(0 1,72141 41405 4021 1,97641 67262 1113 144 11101 la IN 24
251,15060 21,1/142 9411.10 3.14172 40.61.51 064 1110 1y3647 31.74521 4,64241 40171 43)40 11)415 344,94240
Pl-0111M174(; (DIVISION
tit • NI, 0• 3'.01071 2,51242 32120 191124 160)0 46434 611047 7779: 1116 445 110.' 4122'14
110036.21 700 )oA324 2 94 1772391 1,91114 7.10014 744 11(257 61.90 1414 MN 111)0 171:136
Pt 64(749.11.\6 C4 I 1(244 44.01136 119073 3,74361 64772 1419146 60(41 31401 6161 6.72446 600 1444 6669 21141 101:622
' 74 %(01401001.1J 4,9 0. 431'140 30.10419 2.57610 1.3405 4,729.14 1.7461 04116 4,649.91 74723 SSV 4010 15441 4:.671('
1 P10(11 \316(7 .07)617)107.7 :1.4'416 191411 002.45 491714 60,0 11737 110.0 30141 4429 1346 3152 _11712 1111614
154,76314: 11.1427 /,14465 JN7.7, 24516.44 1140 214411 2,414)1 3443114 46464402.14 14164 V6, :7710612
DATA P110111.511441
1 14 01"0PRC9,1.i.\11..0;1341:41.17)T 15.601 41 16109 116044 610:1 141917.6 63410 11644 61153 621176 0.20 44010 1610 2146 57,27042
: SE N I(3) PR:1C64ASI 50: 1 ANAL TST• 4144142 5.10244 110.07 `07.34 5014740 14121 404 1,91027 000 36164 1166 )7'11 34,11411
914.\ TA P1l0s. 01'EICIT7.NS SPECIAL 151 26,117-0 1.14414 311.0) 6911.21 5404 40192 4,07.1.11 717.0 1511 1657 10466 119072
1 11.51A ?10,1.53300 54.4,,424A46E R 15.1030 494661 2.127 40 10.43 53 5047.60 114 11 Ow 7,64644 000 14461 71 F 219 52 19210 31
: 1107.0 PK OC. 110i444.196 A .114.4.137 II 111244 110374 1>9.42 444.11 491124 16761 Yeti 412071 006 1114 4376 1674: 4441'41
102,04 91 141414 117101 •`1,14346 11,11491 6403 1410.49 411171 26.14164 77746 7910) 31273 1.0100 }3441.4
310?A14T10 NT 10TH.
1.107,101.21 164413 419614 1341114 114,12344 37416 14j36.3f 14)4.)4 1117,40641 21,3)0-11 3,136.76 1.316.7) 3410.33 4,071444.