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8/9/2019 060215 Lakeport City Council - Budget workshop presentation
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Budget WorkshopCity of Lakeport
Fiscal Year 2015-16
1June 2, 2015
Margaret Silveira, City Manager Daniel Buffalo, Finance Director
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Agenda
Schedule
The document
The budget approach Highlights
Analysis
Questions
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Budget Schedule, FY 2015-16
February Develop budgetary approach and document format
March
Goal setting with Council
April
Distribute budget instructions and workbooks to departments Schedule first round of meetings between CM and departments
First round department budget meetings
May
Second round budget meetings
Develop CM budget message and document draft June
Budget hearings
Final revisions
Document finalization
Adoption
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The Document2015-16 Budget Workshop
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The Document
Executive format
Elements
City Manager’s
Budget Message
Summary data Fund detail
General
Water
Sewer
CIP
Departments
Appendices
Navigableelectronically
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The Document (cont)
Navigation: Bookmarks
Table of contents
Ideal for iPad or other tablet
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The Document (cont)
Content: Items presented by major category
Revenue
Taxes
Charges for service
Grants/subventions Expenditures
Salaries and benefits
Operations
Loans/grants
Debt service
Capital outlay
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The Document (cont)
How to read: Funds
Revenue by source
Expenditures by category
Budget and estimated actuals
2 years projections
Department use
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The Document (cont)
How to read: Departments
Overview
Outcomes/accomplishments
Department goals/objectives
Budget detail
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Sections of Note
CM Budget Message (final draft)
City-wide summary
Per capita spending
CIP proposed expenditures
Personnel schedule (appendix)
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The Approach2015-16 Budget Workshop
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Telling the story
Investments prioritized in:
Operating efficiencies and cost control
Economic development
Infrastructure and capital
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City-wide goals
1. Goal #1: Maintain strong Council/staff relations andencourage leadership development.
2. Goal #2: Strengthen community and regionalinvolvement.
3. Goal #3: Establish and promote effective public
outreach efforts.
4. Goal #4: Enhance activities and programs to supportlocal and regional economic development.
5. Goal #5: Focus efforts on infrastructure improvements.
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Council Projects and
Objectives for 2015-161. Complete Lakefront Strategic Plan
2. Complete Annexation of South Main Street and SodaBay Road
3. Retain authorized police staffing and resubmission ofSRO grant
4. Continue road projects as funds are available
5. Increase Neighborhood Watch and other community
programs
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Highlights2015-16 Budget Workshop
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Highlights
Total City revenues:
$18.19 million
Total expenditures:
$20.90 million
Balanced general fund
Strengthening enterprise funds
Strong focus on:
cost control
project execution
economic development
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Highlights (cont)
Infrastructure and capital
Roads:
$2.52 million
Includes $1.9 million ($2 million total project cost) for Downtown Main Street
Infrastructure
$7.98 million
Completion of remaining USDA water and sewer projects
Vehicles and equipment
$400,277
Personnel
Filling vacant positions
Restoring public safety staffing to an optimal level
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Highlights (cont)
General fund
Estimated budget surplus in FY 2014-15 expected
Savings from
unfilled positions (approx. $250K)
Operations (~$122K)
Capital projects (~$100K)
Regular revenues relatively flat
Costs up
Pensions
Health
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Highlights (cont)
Water enterprise strengthening
Revenues up from rate restructuring
No operating deficit
Capital projects (outside USDA)
Giselman water main
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Highlights (cont)
Sewer enterprise in stable position
Revenues up from rate restructuring
No operating deficit
Several key capital expenditures
Sewer main replacements Replacement of antiquated equipment
Building reserves
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Per capita spending22
City of County of State ofEntity Lakeport Lake California
(Population) 4,728 64,759 38,357,121
Activity
Police services 356.70$ 140.32$ 233.55$
Public safety - other -$ 335.55$ -$
Roads 168.79 - -
Parks and recreation 68.36 22.82 -
General government 198.55 161.33 109.75
Education - 2.98 1,184.74
Other 12.68 15.41 957.47 Total per capita spending 805.08$ 678.41$ 2,485.51$
Per Capita Spending
General Fund (Discretionary)
44%
0%21%
8%
25%
0%2%
Discretionary Governmental
Activities
Police services
Public safety - other
Roads
Parks and recreation
General government
Education
Other
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Property tax distribution23
Lakeport Unified SchoolDistrict
2,633,251
Lake County1,849,144
ERAF (Education
Augmentation Fund)1,240,091
City of
Lakeport
860,443
Lakeport Fire ProtectionDistrict615,684
Mendocino College512,279
County Office ofEducation
227,603
Lake Co Vector Control140,023
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Sales tax distribution24
State general fund
5,344,107
City of
Lakeport
2,173,874
State local revenuefund
1,539,827
Local public safetyfund
724,625State local health fund
724,625
State general fund362,312
State educationprotection fund
362,312
Transportation fund
362,312
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Measure I25
Fiscal Year 2015-16
Measure I: Transaction and Use Tax
2015-16
$730,893
CostGeneral
Fund Share
Other
Financing
Sources
Recommended
Measure I
Share
Total
Funding
Beach Street Overlay $ 8,000 $ 8,000 $ - $ 4,568 $ 8,000Valley gutter at Lakeport Blvd and S. Main 8,000 8,000 - 4,568 8,000Eleventh Street - dig-outs, crack repair, 20,000 20,000 - 11,420 20,000Free standing roof for fuel pumps 10,000 10,000 - 5,710 10,000Roof on sign room 6,500 6,500 - 3,712 6,500Tazers 12,000 12,000 - 6,852 12,000Patch truck - lease 60,000 60,000 - 34,261 60,000General road maintenance 890,624 755,640 134,984 431,477 890,624Parks, bui ldings and grounds 313,573 299,173 14,400 170,830 313,573Westshore Pool 117,191 100,691 16,500 57,495 117,191
1,445,888$ 1,280,004$ 165,884$ 730,893$ 1,445,888$
Eligi ble Measure I Costs
Fiscal Year 2015-16 Recommended Uses
and Projects
Measure I, passed by a simple majority (50% plus 1) of Lakeport voters in November of 2004, is a general (unrestricted)
transaction and use tax. A general, unrestricted tax is one that can be used to fund any program, function, service, or
project at the discretion of the City Council. It is not a special, restricted tax, which would require approval of two-thirds of
the voting public. Measure J, passed in conjunction with Measure I, was a distinct ly separate, advisory measure indicating
the voting public's preference for the use of Measure I proceeds. The language for the two ballot measure was as follows:
Ballot Measure “I”:
“Shall the City of Lakeport enact a one-half cent sales tax for City facilities, services and programs?”
Advisory Measure “J”:
“If Measure “I” is approved , should the proceeds fund repair and maintenance of City streets, park and community service
facilities, and expand public services and programs?”
Estimated Revenue
Measure I: Transaction and Use Tax
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Westshore Pool26
(Estimated) Budget
Year Ended Year Ended Year
2014 2015 2016
Revenues
Gate fees 4,115$ 2,000$ 4,000$
Swim lessons 1,140 1,000 2,000
Concessions 1,748 250 1,500 Rents and contributions 8,075 3,800 9,000
Donations - - -
Total 15,078 7,050 16,500
Expenditures
Operating 50,663 65,568 108,941
Non-operating 10,676 - 8,250
Total 61,339 65,568 117,191
Net income (loss) (46,261)$ (58,518)$ (100,691)$
Westshore Pool
Budgeted Income StatementFiscal Year 2015-16
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Analysis2015-16 Budget Workshop
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Analysis – General Fund28
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2010-11 2011-12 2012-13 2013-14 2014-15Estimated
2015-16Budget
REVENUES AND EXPENDITURES COMPARED
GENERAL FUND
Revenues
Expenditures
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Analysis – General Fund
(cont)
29
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
REVENUE COMPOSITION OVER TIME
GENERAL FUND
Licenses, Permits, and Franchises
Other
Charges for Service
Intergovernmental
Use of Money
Fines, Forfeitures, and Penalties
Taxes
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Analysis – General Fund
(cont)
31
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
General Fund Balance
Last 10 Years
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Analysis – General Fund
(cont)
32
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2010-11 2011-12 2012-13 2013-14 2014-15
Estimated
2015-16
Budget
EXPENDITURE COMPOSITION OVER TIME
GENERAL FUND
Capital Projects
Debt Service
Operations
Salaries and Benefits
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Analysis – General Fund
(cont)
33
Salaries and
Benefits
63%
Operations
29%
Debt Service0%
Capital Projects8%
EXPENDITURES BY USE
ESTIMATED FY 2015-16GENERAL FUND
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Analysis – City-wide34
Taxes
23%
Franchise Fees
1%
Licenses
1%
Permits1%
Fines, Forfeitures,
Penalties
0%
Use of Money andProperty
1%
Other Agencies
1%
Federal Funding
38%
State Funding
5%
Charges for Service
28%
Other
1%
REVENUES BY SOURCE
RECOMMENDED FY 2015-16CITY-WIDE
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Analysis – City-wide (cont)35
Salaries and Benefits
23%
Operations
16%
Loans/Grants2%
Debt Service
7%
CIP52%
EXPENDITURES BY CATEGORY
RECOMMENDED FY 2015-16CITY-WIDE
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Fin
Questions
Discussion/Requests
Next meeting
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Management Team Contacts37
City ManagerMargaret Silveira
263.5615, ext 32
City Clerk
Janel Chapman263.5615, ext 12
City AttorneyDavid Ruderman
263.5615. ext 44
Administrative Services
DirectorKelly Buendia
263.5615, ext 30
Finance DirectorDaniel Buffalo
263.5615, ext 16
Chief of Police
Brad Rasmussen263.5615, ext 13
Community Development
DirectorKevin Ingram
263.5615, ext 11
Public Works DirectorMark Brannigan
263.263.3578, ext 104
Recommended