The Budget Process - Granicus

The Budget Process

The Mayor considers staff recommendations

as he prepares his Budget

City Council holds Public Hearings on the proposed Budget

(08/21/17and 09/11/17)

Mayor and City Council adopt a final Budget

(09/11/17)

The Mayor presents his Budget proposal to the City Council

(08/14/17)

FY 2018 Budget Book Presentation 2

Executive Summary

Six Strategic Goal Areas form basis of budget• Transportation, Recreation & Parks, Economic Development, Government

Efficiency, Public Safety, and Quality of Life

Examine operating expenditures and revenues• Close review of departmental expenditures to help ensure balanced budget with

revenue decline

Infrastructure Maintenance Accrual• Updated data to ensure adequate levels for the future


GENERAL FUND:SUMMARY OVERVIEW

FY 2018 Budget Book Presentation


General Fund Revenue: $54,280,000

5

#1Local Option Sales Tax

36.8%

#2Property Taxes

(Current and Prior Year)31.9%

#3Insurance Premium Tax

8.8% #4Electric Franchise Fees

4.1%#5

Business & Occupation Tax3.2%

#6Municipal Court Fees

2.4%

#7Television Cable Franchise Fees

2.0%

#8Alcohol Beverage Excise

1.5%#9

Motor Vehicle TAVT1.4%

#10Gas Franchise Fees

1.3%

�Other Revenues6.6%

Next Five8.6%

Top 10 Revenue Sources

General Fund Revenue Top 10 Comparison

Object Code Account Name FY 2017

RevisedFY 2018Proposed Variance

3131000 Local Option Sales Tax 20,250,000 20,000,000 (250,000)Property Taxes (Current and Prior Year) 17,100,000 17,300,000 200,000

3162000 Insurance Premium Tax 4,300,000 4,800,000 500,0003117001 Electric Franchise Fees 2,460,000 2,200,000 (260,000)3161000 Business & Occupation Tax 1,840,000 1,750,000 (90,000)3511700 Municipal Court Fees 1,250,000 1,300,000 50,000 3117005 Television Cable Franchise Fees 870,000 1,100,000 230,0003142000 Alcohol Beverage Excise 830,000 800,000 (30,000)3113150 Motor Vehicle TAVT 1,200,000 750,000 (450,000)3117003 Gas Franchise Fees 700,000 700,000 -

Other Revenues 4,468,995 3,580,000 (888,995)Total $ 57,788,832 $ 54,280,000 $ (3,508,832)


General Fund Expenditures: $54,280,000

Personnel46.8%

Operations33.9%

Infrastructure Maintenance

12.2%

Capital Projects5.0%

Vehicle Replacement1.8%

E911 Fund0.2%

Additional Personnel0.1%

Base Operations80.7%


General Fund Expenditure Comparison

Account Name FY 2017Revised

FY 2018Proposed Variance

Personnel 23,564,240 25,310,505 1,746,265Operations 21,428,248 18,316,081 (3,112,167)Infrastructure Maintenance Accrual 7,735,000 6,588,209 (1,146,791) Capital Projects 3,603,070 2,721,093 (881,977)Vehicle Replacement Accrual 1,742,393 980,235 (762,158)E911 Fund 420,000 90,000 (330,000)Total $ 58,492,951 $ 54,006,123 $ (4,486,828)


GENERAL FUND:BASE OPERATIONS OVERVIEW


Base Operations: $43,626,586

City Clerk1.6%

City Council0.7%

City Manager2.7%

Communications1.3%

Community Development5.8%

Facilities3.5%

Finance2.9%

Fire 25.4%

Human Resources2.2%

IT/GIS 4.6%

Legal 1.0%

Municipal Court1.6%

Police 25.0%

Public Works16.1%

Recreation and Parks5.3%

Public Safety50.4%

Base Operations


Operations Comparison

Account FY 2017 Revised FY 2018 Proposed VarianceCity Clerk 82,091 357,884 275,793 City Council 79,940 77,640 (2,300)City Manager 433,125 386,385 (46,740)Communications 117,601 124,141 6,540 Community Development 2,674,754 1,225,540 (1,449,214)Facilities 1,455,630 1,106,875 (348,755)Finance 239,185 237,914 (1,271)Fire 1,904,741 1,478,736 (426,005)Human Resources 463,430 456,335 (7,095)IT/GIS 1,233,067 1,237,882 4,815 Legal 500,000 450,000 (50,000)Municipal Court 299,322 339,425 40,103 Police 1,898,188 1,900,610 2,422 Public Works 8,236,087 6,874,962 (1,333,312)Recreation and Parks 1,811,087 2,061,752 328,035 TOTAL $ 21,428,248 $ 18,316,081 $ (3,112,167)


ACCRUAL FUNDS:OVERVIEW


Infrastructure Maintenance Accrual

Asset FY 2017 FY 2018 VarianceRoad Resurfacing: Main Roads 500,000 923,214 423,214

Road Resurfacing: Neighborhoods 1,500,000 2,139,008 639,008

Sidewalks and Trails 75,000 475,671 400,671

Stormwater System 300,000 300,000 -

Traffic Signals 150,000 980,000 830,000

Bridges and Tunnels 150,000 268,777 118,777

Parks 875,000 521,526 (353,474)

Fire Stations 300,000 187,500 (112,500)

New City Hall - 400,000 400,000

Land Acquisition - 392,514 392,514

Total $ 3,850,000 $ 6,588,209 $ 2,738,210


Beginning Balance* $ 5,977,000

Accrual Transfer 6,588,209

Proposed Projects -8,118,250

Change in Fund (1,530,041)

Ending Balance $ 4,446,959

*Assumes FY 2017 budget transfer of $3,500,000 for road resurfacing projects.

Vehicle Replacement Accrual

Asset FY 2017 FY 2018 VariancePolice 827,539 457,167 (370,372)

Fire 852,898 466,368 (386,530)

Pooled 50,107 56,700 6,593

Total $ 1,730,544 $ 980,235 $ (750,309)


Beginning Balance $ 2,008,525

Accrual Transfer 980,235

Proposed Projects -1,409,400

Change in Fund -429,165

Ending Balance $ 1,579,360

Infrastructure Maintenance: Proposed Projects

• Road Resurfacing• Neighborhoods roads: $5,500,000• Main roads: $1,500,000

• Traffic Signals• Upgrade of CCTV camera hardware: $160,000• Replace two installations: $500,000• Hardware and software optimization: $250,000• Upgrade signal loops to pucks: $200,000

• Fire Stations• Station #63 – HVAC unit replacement: $5,600• Station #61 – HVAC “rezoning”: $2,650


Vehicle Replacement: Proposed Projects

• Fire• Engine 63 Replacement: $662,000• Special Operations truck replacement: $102,800• Command vehicle: $48,600

• Police• 10 Patrol and 3 motorcycles: $608,000

• Public Works• 1 Truck Replacements: $30,000


CAPITAL PROJECTS:OVERVIEW



Department Project Description FY 2018 ProposedCommunications Social media monitoring and archive system 4,800 Community Development PT urban designer for small area development plans 80,000 Finance Financial software package upgrade to new vendor 250,000 Fire Inflatable rescue raft for use in bodies of water without boat ramps 4,900 Fire Replace in-vehicle tablet mounts to accommodate new units 11,340 Fire Purchase 2 thermal imaging devices for use on fire scenes 22,000 Fire Outfit the box truck as the Service/Air Truck for SCBA service 23,850 Fire Replacement of all toilets/urinals 25,000 Fire Purchase 3 Combi-Tools for vehicle and machinery rescue 39,000 Fire Replace all EKG's due to manufacturer going out of business 287,877 IT/GIS Granicus Service Enhancement - Boards and Commissions 6,000 IT/GIS Granicus Service Enhancement - VoteCast 6,600 IT/GIS Online forms platform for multi-departmental use 8,000 IT/GIS Granicus Service Enhancement - Meeting Efficiency 8,800 IT/GIS Granicus Service Enhancement - Mobile Meeting Encoder 10,100 IT/GIS Granicus Service Enhancement - Agenda Management 10,420 IT/GIS LIDAR data acquisition for future project design assistance 15,000 IT/GIS Onsite backup server upgrade 73,600 Police Active shooter ballistic panels 32,500 Police Equip a truck for use by JCCAPS 60,000 Police Automated license plate readers - continuation of previous project 70,000 Public Works Storage and maintenance facility (design phase only proposed) 30,000 Public Works Implementation of stormwater management program 80,000 Public Works Pavement assessment for future resurfacing needs 150,000 Public Works Traffic improvements on Taylor Road (street lights, traffic flow, etc.) 81,306 Public Works ITS improvements 250,000 Public Works New sidewalk and trail identification, design, and construction 500,000 Public Works Collector road improvements to match traffic growth 500,000 Rec and Parks Trail lighting for Newtown Park 80,000 Subtotal $ 2,721,093

TSPLOST, PARKS BOND,AND OTHER FUNDS


TSPLOST Fund


AnticipatedRevenues FY2015 FY2016 FY2017 FY2018Object Account Actuals Actuals Revised Proposed3134000 TSPLOSTRevenue - - - 15,900,000 15,900,000

Subtotal-AnticipatedRevenues -$ -$ -$ 15,900,000$ 15,900,000$

AnticipatedExpenditures FY2015 FY2016 FY2017 FY2018Object Account Actuals Actuals Revised Proposed5212002 CH2MHill - - - 500,000 500,000

Subtotal-AnticipatedExpenditures -$ -$ -$ 500,000$ 500,000$

BALANCE -$ -$ -$ 15,400,000$ 15,400,000$

ChangeinFund 15,400,000$BeginningBalance 7,187,916$

EndingBalance 22,587,916$

Changefrom2017

Changefrom2017

Parks Bond


AnticipatedRevenues FY2015 FY2016 FY2017 FY2018Object Account Actuals Actuals Revised Proposed3999999 UseofFundBalance - - - 2,200,000 2,200,000

Subtotal-AnticipatedRevenues -$ -$ -$ 2,200,000$ 2,200,000$

AnticipatedExpenditures FY2015 FY2016 FY2017 FY2018Object Account Actuals Actuals Revised Proposed5212000 ProfessionalServices - - - 2,050,000 2,050,0005212002 CH2MHill - - - 150,000 150,000

Subtotal-AnticipatedExpenditures -$ -$ -$ 2,200,000$ 2,200,000$

BALANCE -$ -$ -$ -$ -$

ChangeinFund (2,200,000)$BeginningBalance 41,063,439$

EndingBalance 38,863,439$

Changefrom2017

Changefrom2017

Other Funds

Fund Revenues Expenditures

Seized/Forfeited Asset Fund 175,400 175,400

E911 Fund 1,790,000 1,790,000

Hotel/Motel Tax Fund 450,000 450,000

Debt Service Fund 634,761 634,761

Debt Service Parks Bond Fund 2,047,514 2,047,514


Documents

The Budget Process - Granicus